id	sid	tid	token	lemma	pos
gujaf-446	1	1	microsoft	microsoft	PROPN
gujaf-446	1	2	word	word	PROPN
gujaf-446	1	3	010mw	010mw	PROPN
gujaf-446	1	4	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	1	5	,	,	PUNCT
gujaf-446	1	6	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	1	7	gusau	gusau	ADJ
gujaf-446	1	8	journal	journal	NOUN
gujaf-446	1	9	of	of	ADP
gujaf-446	1	10	accountingandfinance	accountingandfinance	NOUN
gujaf-446	1	11	(	(	PUNCT
gujaf-446	1	12	gujaf	gujaf	NOUN
gujaf-446	1	13	)	)	PUNCT
gujaf-446	2	1	vol.5issue1,april,2024issn:2756	vol.5issue1,april,2024issn:2756	NOUN
gujaf-446	2	2	-	-	PUNCT
gujaf-446	2	3	665x	665x	PROPN
gujaf-446	2	4	a	a	DET
gujaf-446	2	5	publication	publication	NOUN
gujaf-446	2	6	of	of	ADP
gujaf-446	2	7	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-446	2	8	,	,	PUNCT
gujaf-446	2	9	faculty	faculty	NOUN
gujaf-446	2	10	of	of	ADP
gujaf-446	2	11	management	management	NOUN
gujaf-446	2	12	and	and	CCONJ
gujaf-446	2	13	social	social	ADJ
gujaf-446	2	14	sciences	science	NOUN
gujaf-446	2	15	,	,	PUNCT
gujaf-446	2	16	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	2	17	,	,	PUNCT
gujaf-446	2	18	zamfarastate	zamfarastate	PROPN
gujaf-446	2	19	-	-	PUNCT
gujaf-446	2	20	nigeria	nigeria	PROPN
gujaf-446	2	21	©	©	PROPN
gujaf-446	2	22	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-446	2	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	2	24	,	,	PUNCT
gujaf-446	2	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	2	26	ii	ii	PROPN
gujaf-446	2	27	vol.5issue1	vol.5issue1	PROPN
gujaf-446	2	28	april	april	PROPN
gujaf-446	2	29	,	,	PUNCT
gujaf-446	2	30	2024	2024	NUM
gujaf-446	2	31	issn:2756	issn:2756	NOUN
gujaf-446	2	32	-	-	PUNCT
gujaf-446	2	33	665x	665x	NOUN
gujaf-446	2	34	a	a	DET
gujaf-446	2	35	publication	publication	NOUN
gujaf-446	2	36	of	of	ADP
gujaf-446	2	37	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-446	2	38	,	,	PUNCT
gujaf-446	2	39	faculty	faculty	NOUN
gujaf-446	2	40	of	of	ADP
gujaf-446	2	41	management	management	NOUN
gujaf-446	2	42	and	and	CCONJ
gujaf-446	2	43	social	social	ADJ
gujaf-446	2	44	sciences	science	NOUN
gujaf-446	2	45	,	,	PUNCT
gujaf-446	2	46	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	2	47	,	,	PUNCT
gujaf-446	2	48	zamfarastate	zamfarastate	NOUN
gujaf-446	2	49	-	-	PUNCT
gujaf-446	2	50	nigeria	nigeria	PROPN
gujaf-446	2	51	all	all	PRON
gujaf-446	2	52	rightsreserved	rightsreserve	VERB
gujaf-446	2	53	except	except	SCONJ
gujaf-446	2	54	for	for	ADP
gujaf-446	2	55	academic	academic	ADJ
gujaf-446	2	56	purposes	purpose	NOUN
gujaf-446	2	57	no	no	DET
gujaf-446	2	58	part	part	NOUN
gujaf-446	2	59	or	or	CCONJ
gujaf-446	2	60	whole	whole	NOUN
gujaf-446	2	61	of	of	ADP
gujaf-446	2	62	this	this	DET
gujaf-446	2	63	publication	publication	NOUN
gujaf-446	2	64	is	be	AUX
gujaf-446	2	65	allowed	allow	VERB
gujaf-446	2	66	to	to	PART
gujaf-446	2	67	be	be	AUX
gujaf-446	2	68	reproduced	reproduce	VERB
gujaf-446	2	69	,	,	PUNCT
gujaf-446	2	70	stored	store	VERB
gujaf-446	2	71	in	in	ADP
gujaf-446	2	72	a	a	DET
gujaf-446	2	73	retrieval	retrieval	NOUN
gujaf-446	2	74	system	system	NOUN
gujaf-446	2	75	or	or	CCONJ
gujaf-446	2	76	transmitted	transmit	VERB
gujaf-446	2	77	in	in	ADP
gujaf-446	2	78	any	any	DET
gujaf-446	2	79	form	form	NOUN
gujaf-446	2	80	or	or	CCONJ
gujaf-446	2	81	by	by	ADP
gujaf-446	2	82	any	any	DET
gujaf-446	2	83	means	mean	NOUN
gujaf-446	2	84	be	be	AUX
gujaf-446	2	85	it	it	PRON
gujaf-446	2	86	mechanical	mechanical	ADJ
gujaf-446	2	87	,	,	PUNCT
gujaf-446	2	88	electrical	electrical	ADJ
gujaf-446	2	89	,	,	PUNCT
gujaf-446	2	90	photocopying	photocopying	NOUN
gujaf-446	2	91	,	,	PUNCT
gujaf-446	2	92	recordingorotherwise	recordingorotherwise	ADJ
gujaf-446	2	93	,	,	PUNCT
gujaf-446	2	94	withoutpriorpermissionofthe	withoutpriorpermissionofthe	DET
gujaf-446	2	95	copyright	copyright	NOUN
gujaf-446	2	96	owner	owner	NOUN
gujaf-446	2	97	.	.	PUNCT
gujaf-446	3	1	publishedandprinted	publishedandprinte	VERB
gujaf-446	3	2	by	by	ADP
gujaf-446	3	3	:	:	PUNCT
gujaf-446	3	4	ahmadubellouniversitypresslimited	ahmadubellouniversitypresslimite	VERB
gujaf-446	3	5	,	,	PUNCT
gujaf-446	3	6	zaria	zaria	PROPN
gujaf-446	3	7	kaduna	kaduna	PROPN
gujaf-446	3	8	state	state	PROPN
gujaf-446	3	9	,	,	PUNCT
gujaf-446	3	10	nigeria	nigeria	PROPN
gujaf-446	3	11	.	.	PUNCT
gujaf-446	4	1	tel:08065949711,069	tel:08065949711,069	NOUN
gujaf-446	4	2	-	-	SYM
gujaf-446	4	3	879121	879121	NUM
gujaf-446	4	4	e	e	NOUN
gujaf-446	4	5	-	-	NOUN
gujaf-446	4	6	mail	mail	NOUN
gujaf-446	4	7	:	:	PUNCT
gujaf-446	4	8	abupress2013@gmail.comabupress2020@y	abupress2013@gmail.comabupress2020@y	X
gujaf-446	4	9	ahoo.com	ahoo.com	X
gujaf-446	4	10	website	website	NOUN
gujaf-446	4	11	:	:	PUNCT
gujaf-446	4	12	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-446	4	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	4	14	,	,	PUNCT
gujaf-446	4	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	4	16	iii	iii	NUM
gujaf-446	4	17	editorialboard	editorialboard	NOUN
gujaf-446	4	18	editor	editor	NOUN
gujaf-446	4	19	-	-	PUNCT
gujaf-446	4	20	in	in	ADP
gujaf-446	4	21	-	-	PUNCT
gujaf-446	4	22	chief	chief	NOUN
gujaf-446	4	23	:	:	PUNCT
gujaf-446	4	24	prof.shehuusman	prof.shehuusman	PROPN
gujaf-446	4	25	hassan	hassan	PROPN
gujaf-446	4	26	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	4	27	,	,	PUNCT
gujaf-446	4	28	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-446	4	29	,	,	PUNCT
gujaf-446	4	30	gombe	gombe	ADJ
gujaf-446	4	31	state	state	NOUN
gujaf-446	4	32	.	.	PUNCT
gujaf-446	5	1	associate	associate	PROPN
gujaf-446	5	2	editor	editor	NOUN
gujaf-446	5	3	:	:	PUNCT
gujaf-446	5	4	dr.muhammadmustapha	dr.muhammadmustapha	X
gujaf-446	6	1	bagudo	bagudo	PROPN
gujaf-446	6	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	6	3	,	,	PUNCT
gujaf-446	6	4	ahmadu	ahmadu	NOUN
gujaf-446	6	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-446	6	6	,	,	PUNCT
gujaf-446	6	7	kaduna	kaduna	PROPN
gujaf-446	6	8	state	state	PROPN
gujaf-446	6	9	.	.	PUNCT
gujaf-446	7	1	managingeditor	managingeditor	NOUN
gujaf-446	7	2	:	:	PUNCT
gujaf-446	7	3	umarfaroukabdulkarim	umarfaroukabdulkarim	PROPN
gujaf-446	7	4	departmentofaccountingand	departmentofaccountingand	NOUN
gujaf-446	7	5	finance	finance	NOUN
gujaf-446	7	6	,	,	PUNCT
gujaf-446	7	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	7	8	,	,	PUNCT
gujaf-446	7	9	zamfarastate	zamfarastate	NOUN
gujaf-446	7	10	.	.	PUNCT
gujaf-446	8	1	editorial	editorial	NOUN
gujaf-446	8	2	board	board	NOUN
gujaf-446	8	3	prof.ahmadmodukumshe	prof.ahmadmodukumshe	PRON
gujaf-446	8	4	departmentof	departmentof	VERB
gujaf-446	8	5	accounting	account	VERB
gujaf-446	8	6	,	,	PUNCT
gujaf-446	8	7	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-446	8	8	,	,	PUNCT
gujaf-446	8	9	bornostate	bornostate	NOUN
gujaf-446	8	10	.	.	PUNCT
gujaf-446	9	1	profugochukwuc.nzewi	profugochukwuc.nzewi	NUM
gujaf-446	9	2	departmentof	departmentof	PROPN
gujaf-446	9	3	accounting	accounting	NOUN
gujaf-446	9	4	,	,	PUNCT
gujaf-446	9	5	pauluniversityawka	pauluniversityawka	NOUN
gujaf-446	9	6	,	,	PUNCT
gujaf-446	9	7	anambrastate	anambrastate	ADJ
gujaf-446	9	8	.	.	PUNCT
gujaf-446	10	1	prof	prof	PROPN
gujaf-446	10	2	kabirtahirhamid	kabirtahirhamid	PROPN
gujaf-446	10	3	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	10	4	,	,	PUNCT
gujaf-446	10	5	bayerouniversity	bayerouniversity	NOUN
gujaf-446	10	6	,	,	PUNCT
gujaf-446	10	7	kano	kano	PROPN
gujaf-446	10	8	,	,	PUNCT
gujaf-446	10	9	kano	kano	PROPN
gujaf-446	10	10	state	state	PROPN
gujaf-446	10	11	.	.	PUNCT
gujaf-446	11	1	prof.ekojab.ekoja	prof.ekojab.ekoja	PROPN
gujaf-446	11	2	departmentof	departmentof	PROPN
gujaf-446	11	3	accounting	account	VERB
gujaf-446	11	4	,	,	PUNCT
gujaf-446	11	5	universityof	universityof	PROPN
gujaf-446	11	6	jos	jos	PROPN
gujaf-446	11	7	.	.	PROPN
gujaf-446	12	1	prof.cliffordofurum	prof.cliffordofurum	PROPN
gujaf-446	12	2	departmentof	departmentof	PROPN
gujaf-446	12	3	accounting	account	VERB
gujaf-446	12	4	,	,	PUNCT
gujaf-446	12	5	universityof	universityof	PROPN
gujaf-446	12	6	portharcourt	portharcourt	PROPN
gujaf-446	12	7	,	,	PUNCT
gujaf-446	12	8	rivers	river	NOUN
gujaf-446	12	9	state	state	NOUN
gujaf-446	12	10	.	.	PUNCT
gujaf-446	13	1	prof.ahmadbello	prof.ahmadbello	PROPN
gujaf-446	13	2	dogarawa	dogarawa	PROPN
gujaf-446	13	3	departmentof	departmentof	PROPN
gujaf-446	13	4	accounting	accounting	NOUN
gujaf-446	13	5	,	,	PUNCT
gujaf-446	13	6	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-446	13	7	.	.	PUNCT
gujaf-446	14	1	prof.yusuf.b	prof.yusuf.b	PROPN
gujaf-446	14	2	.	.	PUNCT
gujaf-446	15	1	rahman	rahman	PROPN
gujaf-446	15	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	15	3	,	,	PUNCT
gujaf-446	15	4	lagosstateuniversity	lagosstateuniversity	NOUN
gujaf-446	15	5	,	,	PUNCT
gujaf-446	15	6	lagos	lagos	NOUN
gujaf-446	15	7	state	state	NOUN
gujaf-446	15	8	.	.	PUNCT
gujaf-446	16	1	prof.suleimana.s.aruwa	prof.suleimana.s.aruwa	PROPN
gujaf-446	16	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	16	3	,	,	PUNCT
gujaf-446	16	4	nasarawastateuniversity	nasarawastateuniversity	NOUN
gujaf-446	16	5	,	,	PUNCT
gujaf-446	16	6	keffi	keffi	PROPN
gujaf-446	16	7	,	,	PUNCT
gujaf-446	16	8	nasarawa	nasarawa	PROPN
gujaf-446	16	9	state	state	NOUN
gujaf-446	16	10	.	.	PUNCT
gujaf-446	17	1	prof.muhammadjunaidu	prof.muhammadjunaidu	PROPN
gujaf-446	17	2	kurawa	kurawa	PROPN
gujaf-446	17	3	departmentof	departmentof	PROPN
gujaf-446	17	4	accounting	accounting	PROPN
gujaf-446	17	5	,	,	PUNCT
gujaf-446	17	6	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-446	17	7	,	,	PUNCT
gujaf-446	17	8	kanostate	kanostate	ADJ
gujaf-446	17	9	.	.	PUNCT
gujaf-446	18	1	prof.muhammadhabibusabari	prof.muhammadhabibusabari	PROPN
gujaf-446	18	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	18	3	,	,	PUNCT
gujaf-446	18	4	ahmadu	ahmadu	NOUN
gujaf-446	18	5	bellouniversity	bellouniversity	NOUN
gujaf-446	18	6	,	,	PUNCT
gujaf-446	18	7	zaria	zaria	PROPN
gujaf-446	18	8	.	.	PUNCT
gujaf-446	19	1	prof.okpanachijoshua	prof.okpanachijoshua	PROPN
gujaf-446	19	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	19	3	,	,	PUNCT
gujaf-446	19	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	19	5	iv	iv	NUM
gujaf-446	19	6	departmentof	departmentof	PROPN
gujaf-446	19	7	accountingandmanagement	accountingandmanagement	NOUN
gujaf-446	19	8	,	,	PUNCT
gujaf-446	19	9	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-446	19	10	,	,	PUNCT
gujaf-446	19	11	kaduna	kaduna	PROPN
gujaf-446	19	12	.	.	PUNCT
gujaf-446	20	1	prof.hassanibrahim	prof.hassanibrahim	PROPN
gujaf-446	20	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	20	3	,	,	PUNCT
gujaf-446	20	4	ibbuniversity	ibbuniversity	NOUN
gujaf-446	20	5	,	,	PUNCT
gujaf-446	20	6	lapai	lapai	NOUN
gujaf-446	20	7	,	,	PUNCT
gujaf-446	20	8	niger	niger	NOUN
gujaf-446	20	9	state	state	NOUN
gujaf-446	20	10	.	.	PUNCT
gujaf-446	21	1	prof.ifeomamaryokwo	prof.ifeomamaryokwo	PROPN
gujaf-446	21	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	21	3	,	,	PUNCT
gujaf-446	21	4	enugustateuniversityofscienceandtechnology	enugustateuniversityofscienceandtechnology	NOUN
gujaf-446	21	5	,	,	PUNCT
gujaf-446	21	6	enugustate	enugustate	NOUN
gujaf-446	21	7	.	.	PUNCT
gujaf-446	22	1	prof.aminuisah	prof.aminuisah	NOUN
gujaf-446	22	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	22	3	,	,	PUNCT
gujaf-446	22	4	bayerouniversity	bayerouniversity	NOUN
gujaf-446	22	5	,	,	PUNCT
gujaf-446	22	6	kano	kano	PROPN
gujaf-446	22	7	,	,	PUNCT
gujaf-446	22	8	kano	kano	PROPN
gujaf-446	22	9	state	state	PROPN
gujaf-446	22	10	.	.	PUNCT
gujaf-446	23	1	prof.ahmadubello	prof.ahmadubello	ADJ
gujaf-446	23	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	23	3	,	,	PUNCT
gujaf-446	23	4	ahmadu	ahmadu	NOUN
gujaf-446	23	5	bellouniversity	bellouniversity	NOUN
gujaf-446	23	6	,	,	PUNCT
gujaf-446	23	7	zaria	zaria	PROPN
gujaf-446	23	8	.	.	PUNCT
gujaf-446	24	1	prof.musayelwaabubakar	prof.musayelwaabubakar	PROPN
gujaf-446	24	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	24	3	,	,	PUNCT
gujaf-446	24	4	usmanu	usmanu	PROPN
gujaf-446	24	5	danfodiyouniversity	danfodiyouniversity	PROPN
gujaf-446	24	6	,	,	PUNCT
gujaf-446	24	7	sokoto	sokoto	PROPN
gujaf-446	24	8	state	state	PROPN
gujaf-446	24	9	.	.	PUNCT
gujaf-446	25	1	prof.salisuabubakar	prof.salisuabubakar	ADJ
gujaf-446	25	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-446	25	3	,	,	PUNCT
gujaf-446	25	4	ahmadu	ahmadu	NOUN
gujaf-446	25	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-446	25	6	,	,	PUNCT
gujaf-446	25	7	kaduna	kaduna	PROPN
gujaf-446	25	8	state	state	PROPN
gujaf-446	25	9	.	.	PUNCT
gujaf-446	26	1	prof.sunusisa'ad	prof.sunusisa'ad	PROPN
gujaf-446	26	2	ahmad	ahmad	PROPN
gujaf-446	26	3	departmentof	departmentof	PROPN
gujaf-446	26	4	accounting	accounting	NOUN
gujaf-446	26	5	,	,	PUNCT
gujaf-446	26	6	federaluniversitydutse	federaluniversitydutse	NOUN
gujaf-446	26	7	,	,	PUNCT
gujaf-446	26	8	jigawastate	jigawastate	NOUN
gujaf-446	26	9	.	.	PUNCT
gujaf-446	27	1	prof.isaq	prof.isaq	AUX
gujaf-446	27	2	alhajisamaila	alhajisamaila	ADJ
gujaf-446	27	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	27	4	,	,	PUNCT
gujaf-446	27	5	bayerouniversity	bayerouniversity	NOUN
gujaf-446	27	6	,	,	PUNCT
gujaf-446	27	7	kano	kano	PROPN
gujaf-446	27	8	state	state	PROPN
gujaf-446	27	9	.	.	PUNCT
gujaf-446	28	1	dr.fatimaalfa	dr.fatimaalfa	PROPN
gujaf-446	28	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	28	3	,	,	PUNCT
gujaf-446	28	4	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-446	28	5	,	,	PUNCT
gujaf-446	28	6	bornostate	bornostate	NOUN
gujaf-446	28	7	.	.	PUNCT
gujaf-446	29	1	dr.nasirua.ka’oje	dr.nasirua.ka’oje	VERB
gujaf-446	29	2	departmentof	departmentof	PROPN
gujaf-446	29	3	accounting	account	VERB
gujaf-446	29	4	,	,	PUNCT
gujaf-446	29	5	usmanudanfodiyouniversitysokotostate	usmanudanfodiyouniversitysokotostate	NOUN
gujaf-446	29	6	.	.	PUNCT
gujaf-446	30	1	dr.aminu	dr.aminu	PROPN
gujaf-446	31	1	abdullahi	abdullahi	PROPN
gujaf-446	31	2	departmentof	departmentof	PROPN
gujaf-446	31	3	accounting	account	VERB
gujaf-446	31	4	,	,	PUNCT
gujaf-446	31	5	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-446	31	6	,	,	PUNCT
gujaf-446	31	7	state	state	NOUN
gujaf-446	31	8	.	.	PUNCT
gujaf-446	32	1	dr.onipeadebenege	dr.onipeadebenege	PROPN
gujaf-446	32	2	yahaya	yahaya	PROPN
gujaf-446	32	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-446	32	4	,	,	PUNCT
gujaf-446	32	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-446	32	6	,	,	PUNCT
gujaf-446	32	7	kaduna	kaduna	PROPN
gujaf-446	32	8	state	state	PROPN
gujaf-446	32	9	.	.	PUNCT
gujaf-446	33	1	dr.saidu	dr.saidu	PROPN
gujaf-446	33	2	adamu	adamu	PROPN
gujaf-446	33	3	departmentofaccounting	departmentofaccounting	PROPN
gujaf-446	33	4	,	,	PUNCT
gujaf-446	33	5	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-446	33	6	,	,	PUNCT
gujaf-446	33	7	gombe	gombe	ADJ
gujaf-446	33	8	state	state	NOUN
gujaf-446	33	9	.	.	PUNCT
gujaf-446	34	1	dr.nasiruyunusa	dr.nasiruyunusa	X
gujaf-446	34	2	departmentof	departmentof	PROPN
gujaf-446	34	3	accounting	accounting	PROPN
gujaf-446	34	4	,	,	PUNCT
gujaf-446	34	5	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-446	34	6	.	.	PUNCT
gujaf-446	35	1	dr.aisha	dr.aisha	PROPN
gujaf-446	35	2	nuhu	nuhu	PROPN
gujaf-446	35	3	muhammad	muhammad	PROPN
gujaf-446	35	4	departmentof	departmentof	PROPN
gujaf-446	35	5	accounting	accounting	PROPN
gujaf-446	35	6	,	,	PUNCT
gujaf-446	35	7	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-446	35	8	.	.	PUNCT
gujaf-446	36	1	dr	dr	PROPN
gujaf-446	36	2	.	.	PROPN
gujaf-446	36	3	lawal	lawal	PROPN
gujaf-446	36	4	muhammad	muhammad	PROPN
gujaf-446	36	5	departmentof	departmentof	PROPN
gujaf-446	36	6	accounting	accounting	PROPN
gujaf-446	36	7	,	,	PUNCT
gujaf-446	36	8	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-446	36	9	.	.	PUNCT
gujaf-446	37	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	37	2	,	,	PUNCT
gujaf-446	37	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	37	4	v	v	NOUN
gujaf-446	37	5	dr.farouk	dr.farouk	ADP
gujaf-446	37	6	adeza	adeza	PROPN
gujaf-446	37	7	schoolofbusinessandentrepreneurship	schoolofbusinessandentrepreneurship	PROPN
gujaf-446	37	8	,	,	PUNCT
gujaf-446	37	9	americanuniversityofnigeria	americanuniversityofnigeria	PROPN
gujaf-446	37	10	,	,	PUNCT
gujaf-446	37	11	yola	yola	PROPN
gujaf-446	37	12	.	.	PUNCT
gujaf-446	38	1	dr.bashirumar	dr.bashirumar	PROPN
gujaf-446	38	2	farouk	farouk	PROPN
gujaf-446	38	3	departmentofeconomics	departmentofeconomics	PROPN
gujaf-446	38	4	,	,	PUNCT
gujaf-446	38	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	38	6	,	,	PUNCT
gujaf-446	38	7	zamfara	zamfara	PROPN
gujaf-446	38	8	state	state	PROPN
gujaf-446	38	9	.	.	PUNCT
gujaf-446	39	1	dremmanuel	dremmanuel	PROPN
gujaf-446	39	2	omokhuale	omokhuale	PROPN
gujaf-446	39	3	departmentofmathematics	departmentofmathematic	NOUN
gujaf-446	39	4	,	,	PUNCT
gujaf-446	39	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	39	6	,	,	PUNCT
gujaf-446	39	7	zamfara	zamfara	PROPN
gujaf-446	39	8	.	.	PUNCT
gujaf-446	40	1	state	state	PROPN
gujaf-446	40	2	advisoryboardmembers	advisoryboardmember	NOUN
gujaf-446	40	3	prof	prof	PROPN
gujaf-446	40	4	.	.	PUNCT
gujaf-446	41	1	kabiru	kabiru	PROPN
gujaf-446	41	2	isah	isah	PROPN
gujaf-446	41	3	dandago	dandago	PROPN
gujaf-446	41	4	,	,	PUNCT
gujaf-446	41	5	bayero	bayero	PROPN
gujaf-446	41	6	university	university	PROPN
gujaf-446	41	7	kano	kano	PROPN
gujaf-446	41	8	,	,	PUNCT
gujaf-446	41	9	kano	kano	PROPN
gujaf-446	41	10	state.profambashir	state.profambashir	PROPN
gujaf-446	41	11	,	,	PUNCT
gujaf-446	41	12	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-446	41	13	,	,	PUNCT
gujaf-446	41	14	sokotostate	sokotostate	NOUN
gujaf-446	41	15	.	.	PUNCT
gujaf-446	42	1	prof	prof	PROPN
gujaf-446	42	2	.	.	PUNCT
gujaf-446	43	1	muhammad	muhammad	PROPN
gujaf-446	43	2	tanko	tanko	PROPN
gujaf-446	43	3	,	,	PUNCT
gujaf-446	43	4	kaduna	kaduna	PROPN
gujaf-446	43	5	state	state	PROPN
gujaf-446	43	6	university	university	PROPN
gujaf-446	43	7	,	,	PUNCT
gujaf-446	43	8	kaduna	kaduna	PROPN
gujaf-446	43	9	.	.	PUNCT
gujaf-446	43	10	prof.bayeroa	prof.bayeroa	NOUN
gujaf-446	43	11	msabir	msabir	NOUN
gujaf-446	43	12	,	,	PUNCT
gujaf-446	43	13	usmanudanfodiyo	usmanudanfodiyo	PROPN
gujaf-446	43	14	universitysokoto	universitysokoto	PROPN
gujaf-446	43	15	,	,	PUNCT
gujaf-446	43	16	sokoto	sokoto	PROPN
gujaf-446	43	17	state	state	PROPN
gujaf-446	43	18	.	.	PUNCT
gujaf-446	44	1	prof.aliyusulaimankantudu	prof.aliyusulaimankantudu	NOUN
gujaf-446	44	2	,	,	PUNCT
gujaf-446	44	3	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-446	44	4	,	,	PUNCT
gujaf-446	44	5	kanostate	kanostate	ADJ
gujaf-446	44	6	.	.	PUNCT
gujaf-446	45	1	editorial	editorial	PROPN
gujaf-446	45	2	secretary	secretary	PROPN
gujaf-446	45	3	yazidkabiribrahim	yazidkabiribrahim	PROPN
gujaf-446	45	4	departmentofaccountingand	departmentofaccountingand	PROPN
gujaf-446	45	5	finance	finance	NOUN
gujaf-446	45	6	,	,	PUNCT
gujaf-446	45	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	45	8	,	,	PUNCT
gujaf-446	45	9	zamfarastate	zamfarastate	NOUN
gujaf-446	45	10	.	.	PUNCT
gujaf-446	46	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	46	2	,	,	PUNCT
gujaf-446	46	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	46	4	vi	vi	NOUN
gujaf-446	46	5	callfor	callfor	NOUN
gujaf-446	46	6	papers	paper	NOUN
gujaf-446	46	7	the	the	DET
gujaf-446	46	8	editorial	editorial	PROPN
gujaf-446	46	9	board	board	NOUN
gujaf-446	46	10	of	of	ADP
gujaf-446	46	11	gusau	gusau	PROPN
gujaf-446	46	12	journal	journal	PROPN
gujaf-446	46	13	of	of	ADP
gujaf-446	46	14	accounting	accounting	NOUN
gujaf-446	46	15	and	and	CCONJ
gujaf-446	46	16	finance	finance	NOUN
gujaf-446	46	17	(	(	PUNCT
gujaf-446	46	18	gujaf	gujaf	NOUN
gujaf-446	46	19	)	)	PUNCT
gujaf-446	46	20	is	be	AUX
gujaf-446	46	21	hereby	hereby	ADV
gujaf-446	46	22	inviting	invite	VERB
gujaf-446	46	23	authors	author	NOUN
gujaf-446	46	24	to	to	PART
gujaf-446	46	25	submit	submit	VERB
gujaf-446	46	26	their	their	PRON
gujaf-446	46	27	unpublished	unpublished	ADJ
gujaf-446	46	28	manuscript	manuscript	NOUN
gujaf-446	46	29	for	for	ADP
gujaf-446	46	30	publication	publication	NOUN
gujaf-446	46	31	.	.	PUNCT
gujaf-446	47	1	the	the	DET
gujaf-446	47	2	journal	journal	NOUN
gujaf-446	47	3	is	be	AUX
gujaf-446	47	4	published	publish	VERB
gujaf-446	47	5	in	in	ADP
gujaf-446	47	6	two	two	NUM
gujaf-446	47	7	issues	issue	NOUN
gujaf-446	47	8	of	of	ADP
gujaf-446	47	9	april	april	PROPN
gujaf-446	47	10	and	and	CCONJ
gujaf-446	47	11	october	october	PROPN
gujaf-446	47	12	annually	annually	ADV
gujaf-446	47	13	.	.	PUNCT
gujaf-446	48	1	gujaf	gujaf	NOUN
gujaf-446	48	2	is	be	AUX
gujaf-446	48	3	a	a	DET
gujaf-446	48	4	double	double	ADJ
gujaf-446	48	5	-	-	PUNCT
gujaf-446	48	6	blind	blind	ADJ
gujaf-446	48	7	peer	peer	NOUN
gujaf-446	48	8	reviewed	review	VERB
gujaf-446	48	9	journal	journal	NOUN
gujaf-446	48	10	published	publish	VERB
gujaf-446	48	11	by	by	ADP
gujaf-446	48	12	the	the	DET
gujaf-446	48	13	department	department	NOUN
gujaf-446	48	14	of	of	ADP
gujaf-446	48	15	accounting	accounting	NOUN
gujaf-446	48	16	and	and	CCONJ
gujaf-446	48	17	finance	finance	NOUN
gujaf-446	48	18	,	,	PUNCT
gujaf-446	48	19	faculty	faculty	NOUN
gujaf-446	48	20	of	of	ADP
gujaf-446	48	21	management	management	NOUN
gujaf-446	48	22	and	and	CCONJ
gujaf-446	48	23	social	social	ADJ
gujaf-446	48	24	sciences	science	NOUN
gujaf-446	48	25	,	,	PUNCT
gujaf-446	48	26	federal	federal	ADJ
gujaf-446	48	27	universitygusau	universitygusau	NOUN
gujaf-446	48	28	,	,	PUNCT
gujaf-446	48	29	zamfara	zamfara	PROPN
gujaf-446	48	30	state	state	PROPN
gujaf-446	48	31	nigeria	nigeria	PROPN
gujaf-446	48	32	the	the	DET
gujaf-446	48	33	journal	journal	PROPN
gujaf-446	48	34	accepts	accept	VERB
gujaf-446	48	35	papersin	papersin	NOUN
gujaf-446	48	36	all	all	DET
gujaf-446	48	37	areas	area	NOUN
gujaf-446	48	38	of	of	ADP
gujaf-446	48	39	accounting	accounting	NOUN
gujaf-446	48	40	and	and	CCONJ
gujaf-446	48	41	finance	finance	NOUN
gujaf-446	48	42	for	for	ADP
gujaf-446	48	43	publication	publication	NOUN
gujaf-446	48	44	which	which	PRON
gujaf-446	48	45	include	include	VERB
gujaf-446	48	46	:	:	PUNCT
gujaf-446	48	47	accounting	accounting	NOUN
gujaf-446	48	48	standards	standard	NOUN
gujaf-446	48	49	,	,	PUNCT
gujaf-446	48	50	accounting	account	VERB
gujaf-446	48	51	information	information	NOUN
gujaf-446	48	52	system	system	NOUN
gujaf-446	48	53	,	,	PUNCT
gujaf-446	48	54	financial	financial	ADJ
gujaf-446	48	55	reporting	reporting	NOUN
gujaf-446	48	56	,	,	PUNCT
gujaf-446	48	57	earnings	earning	NOUN
gujaf-446	48	58	management	management	NOUN
gujaf-446	48	59	,	,	PUNCT
gujaf-446	48	60	,	,	PUNCT
gujaf-446	48	61	auditing	auditing	NOUN
gujaf-446	48	62	and	and	CCONJ
gujaf-446	48	63	investigation	investigation	NOUN
gujaf-446	48	64	,	,	PUNCT
gujaf-446	48	65	auditing	auditing	NOUN
gujaf-446	48	66	and	and	CCONJ
gujaf-446	48	67	standards	standard	NOUN
gujaf-446	48	68	,	,	PUNCT
gujaf-446	48	69	public	public	ADJ
gujaf-446	48	70	sector	sector	NOUN
gujaf-446	48	71	accounting	accounting	NOUN
gujaf-446	48	72	and	and	CCONJ
gujaf-446	48	73	auditing	auditing	NOUN
gujaf-446	48	74	,	,	PUNCT
gujaf-446	48	75	taxation	taxation	NOUN
gujaf-446	48	76	and	and	CCONJ
gujaf-446	48	77	revenue	revenue	NOUN
gujaf-446	48	78	administration	administration	NOUN
gujaf-446	48	79	,	,	PUNCT
gujaf-446	48	80	corporate	corporate	ADJ
gujaf-446	48	81	governance	governance	NOUN
gujaf-446	48	82	issues	issue	NOUN
gujaf-446	48	83	,	,	PUNCT
gujaf-446	48	84	corporate	corporate	ADJ
gujaf-446	48	85	social	social	ADJ
gujaf-446	48	86	responsibility	responsibility	NOUN
gujaf-446	48	87	,	,	PUNCT
gujaf-446	48	88	sustainability	sustainability	NOUN
gujaf-446	48	89	and	and	CCONJ
gujaf-446	48	90	environmental	environmental	ADJ
gujaf-446	48	91	reporting	reporting	NOUN
gujaf-446	48	92	issue	issue	NOUN
gujaf-446	48	93	,	,	PUNCT
gujaf-446	48	94	information	information	NOUN
gujaf-446	48	95	and	and	CCONJ
gujaf-446	48	96	communication	communication	NOUN
gujaf-446	48	97	technologyissues	technologyissue	NOUN
gujaf-446	48	98	,	,	PUNCT
gujaf-446	48	99	bankruptcyprediction	bankruptcyprediction	NOUN
gujaf-446	48	100	,	,	PUNCT
gujaf-446	48	101	corporate	corporate	ADJ
gujaf-446	48	102	finance	finance	NOUN
gujaf-446	48	103	,	,	PUNCT
gujaf-446	48	104	personal	personal	ADJ
gujaf-446	48	105	finance	finance	NOUN
gujaf-446	48	106	,	,	PUNCT
gujaf-446	48	107	merger	merger	NOUN
gujaf-446	48	108	and	and	CCONJ
gujaf-446	48	109	acquisitions	acquisition	NOUN
gujaf-446	48	110	,	,	PUNCT
gujaf-446	48	111	capital	capital	NOUN
gujaf-446	48	112	structure	structure	NOUN
gujaf-446	48	113	,	,	PUNCT
gujaf-446	48	114	working	work	VERB
gujaf-446	48	115	capital	capital	NOUN
gujaf-446	48	116	management	management	NOUN
gujaf-446	48	117	,	,	PUNCT
gujaf-446	48	118	enterprises	enterprise	NOUN
gujaf-446	48	119	risk	risk	NOUN
gujaf-446	48	120	management	management	NOUN
gujaf-446	48	121	,	,	PUNCT
gujaf-446	48	122	entrepreneurship	entrepreneurship	NOUN
gujaf-446	48	123	,	,	PUNCT
gujaf-446	48	124	international	international	ADJ
gujaf-446	48	125	business	business	NOUN
gujaf-446	48	126	accounting	accounting	NOUN
gujaf-446	48	127	and	and	CCONJ
gujaf-446	48	128	finance	finance	NOUN
gujaf-446	48	129	,	,	PUNCT
gujaf-446	48	130	banking	banking	NOUN
gujaf-446	48	131	crises	crisis	NOUN
gujaf-446	48	132	,	,	PUNCT
gujaf-446	48	133	bank‘s	bank‘s	PROPN
gujaf-446	48	134	profitability	profitability	NOUN
gujaf-446	48	135	,	,	PUNCT
gujaf-446	48	136	risk	risk	NOUN
gujaf-446	48	137	and	and	CCONJ
gujaf-446	48	138	insurance	insurance	NOUN
gujaf-446	48	139	issue	issue	NOUN
gujaf-446	48	140	,	,	PUNCT
gujaf-446	48	141	islamic	islamic	ADJ
gujaf-446	48	142	finance	finance	NOUN
gujaf-446	48	143	,	,	PUNCT
gujaf-446	48	144	conventional	conventional	ADJ
gujaf-446	48	145	and	and	CCONJ
gujaf-446	48	146	islamic	islamic	ADJ
gujaf-446	48	147	banks	bank	NOUN
gujaf-446	48	148	and	and	CCONJ
gujaf-446	48	149	so	so	ADV
gujaf-446	48	150	forth	forth	ADV
gujaf-446	48	151	.	.	PUNCT
gujaf-446	49	1	guidelinesforsubmissionandmanuscript	guidelinesforsubmissionandmanuscript	ADJ
gujaf-446	49	2	format	format	NOUN
gujaf-446	49	3	the	the	DET
gujaf-446	49	4	submission	submission	NOUN
gujaf-446	49	5	language	language	NOUN
gujaf-446	49	6	is	be	AUX
gujaf-446	49	7	english	english	PROPN
gujaf-446	49	8	and	and	CCONJ
gujaf-446	49	9	must	must	AUX
gujaf-446	49	10	be	be	AUX
gujaf-446	49	11	a	a	DET
gujaf-446	49	12	well	well	ADV
gujaf-446	49	13	-	-	PUNCT
gujaf-446	49	14	researched	research	VERB
gujaf-446	49	15	original	original	ADJ
gujaf-446	49	16	manuscript	manuscript	NOUN
gujaf-446	49	17	that	that	PRON
gujaf-446	49	18	has	have	AUX
gujaf-446	49	19	not	not	PART
gujaf-446	49	20	previously	previously	ADV
gujaf-446	49	21	been	be	AUX
gujaf-446	49	22	submitted	submit	VERB
gujaf-446	49	23	elsewhere	elsewhere	ADV
gujaf-446	49	24	for	for	ADP
gujaf-446	49	25	publication	publication	NOUN
gujaf-446	49	26	.	.	PUNCT
gujaf-446	50	1	the	the	DET
gujaf-446	50	2	paper	paper	NOUN
gujaf-446	50	3	should	should	AUX
gujaf-446	50	4	not	not	PART
gujaf-446	50	5	exceed	exceed	VERB
gujaf-446	50	6	more	more	ADJ
gujaf-446	50	7	than	than	ADP
gujaf-446	50	8	15	15	NUM
gujaf-446	50	9	pages	page	NOUN
gujaf-446	50	10	on	on	ADP
gujaf-446	50	11	a4	a4	NOUN
gujaf-446	50	12	type	type	NOUN
gujaf-446	50	13	paper	paper	NOUN
gujaf-446	50	14	in	in	ADP
gujaf-446	50	15	ms	ms	ADJ
gujaf-446	50	16	-	-	PUNCT
gujaf-446	50	17	word	word	NOUN
gujaf-446	50	18	format	format	NOUN
gujaf-446	50	19	,	,	PUNCT
gujaf-446	50	20	1.5	1.5	NUM
gujaf-446	50	21	-	-	PUNCT
gujaf-446	50	22	line	line	NOUN
gujaf-446	50	23	spacing	spacing	NOUN
gujaf-446	50	24	,	,	PUNCT
gujaf-446	50	25	12	12	NUM
gujaf-446	50	26	font	font	NOUN
gujaf-446	50	27	size	size	NOUN
gujaf-446	50	28	in	in	ADP
gujaf-446	50	29	times	time	NOUN
gujaf-446	50	30	new	new	ADJ
gujaf-446	50	31	roman	roman	NOUN
gujaf-446	50	32	.	.	PUNCT
gujaf-446	51	1	manuscript	manuscript	NOUN
gujaf-446	51	2	should	should	AUX
gujaf-446	51	3	be	be	AUX
gujaf-446	51	4	tested	test	VERB
gujaf-446	51	5	for	for	ADP
gujaf-446	51	6	plagiarism	plagiarism	NOUN
gujaf-446	51	7	before	before	ADP
gujaf-446	51	8	submission	submission	NOUN
gujaf-446	51	9	,	,	PUNCT
gujaf-446	51	10	as	as	SCONJ
gujaf-446	51	11	the	the	DET
gujaf-446	51	12	maximum	maximum	ADJ
gujaf-446	51	13	similarity	similarity	NOUN
gujaf-446	51	14	index	index	NOUN
gujaf-446	51	15	acceptable	acceptable	ADJ
gujaf-446	51	16	by	by	ADP
gujaf-446	51	17	gujaf	gujaf	NOUN
gujaf-446	51	18	is	be	AUX
gujaf-446	51	19	25	25	NUM
gujaf-446	51	20	percent	percent	NOUN
gujaf-446	51	21	.	.	PUNCT
gujaf-446	52	1	furthermore	furthermore	ADV
gujaf-446	52	2	,	,	PUNCT
gujaf-446	52	3	the	the	DET
gujaf-446	52	4	length	length	NOUN
gujaf-446	52	5	of	of	ADP
gujaf-446	52	6	a	a	DET
gujaf-446	52	7	complete	complete	ADJ
gujaf-446	52	8	article	article	NOUN
gujaf-446	52	9	should	should	AUX
gujaf-446	52	10	not	not	PART
gujaf-446	52	11	exceed	exceed	VERB
gujaf-446	52	12	5000	5000	NUM
gujaf-446	52	13	words	word	NOUN
gujaf-446	52	14	including	include	VERB
gujaf-446	52	15	an	an	DET
gujaf-446	52	16	abstract	abstract	NOUN
gujaf-446	52	17	of	of	ADP
gujaf-446	52	18	not	not	PART
gujaf-446	52	19	more	more	ADJ
gujaf-446	52	20	than	than	ADP
gujaf-446	52	21	250	250	NUM
gujaf-446	52	22	words	word	NOUN
gujaf-446	52	23	with	with	ADP
gujaf-446	52	24	a	a	DET
gujaf-446	52	25	minimum	minimum	NOUN
gujaf-446	52	26	of	of	ADP
gujaf-446	52	27	four	four	NUM
gujaf-446	52	28	key	key	ADJ
gujaf-446	52	29	words	word	NOUN
gujaf-446	52	30	immediately	immediately	ADV
gujaf-446	52	31	after	after	ADP
gujaf-446	52	32	the	the	DET
gujaf-446	52	33	abstract	abstract	NOUN
gujaf-446	52	34	.	.	PUNCT
gujaf-446	53	1	all	all	DET
gujaf-446	53	2	references	reference	NOUN
gujaf-446	53	3	including	include	VERB
gujaf-446	53	4	in	in	ADP
gujaf-446	53	5	text	text	NOUN
gujaf-446	53	6	citation	citation	NOUN
gujaf-446	53	7	and	and	CCONJ
gujaf-446	53	8	reference	reference	NOUN
gujaf-446	53	9	list	list	NOUN
gujaf-446	53	10	,	,	PUNCT
gujaf-446	53	11	tables	table	NOUN
gujaf-446	53	12	and	and	CCONJ
gujaf-446	53	13	figures	figure	NOUN
gujaf-446	53	14	should	should	AUX
gujaf-446	53	15	be	be	AUX
gujaf-446	53	16	in	in	ADP
gujaf-446	53	17	line	line	NOUN
gujaf-446	53	18	with	with	ADP
gujaf-446	53	19	apa	apa	PROPN
gujaf-446	53	20	7th	7th	PROPN
gujaf-446	53	21	edition	edition	NOUN
gujaf-446	53	22	publication	publication	NOUN
gujaf-446	53	23	manual	manual	NOUN
gujaf-446	53	24	.	.	PUNCT
gujaf-446	54	1	finally	finally	ADV
gujaf-446	54	2	,	,	PUNCT
gujaf-446	54	3	manuscript	manuscript	NOUN
gujaf-446	54	4	should	should	AUX
gujaf-446	54	5	be	be	AUX
gujaf-446	54	6	send	send	VERB
gujaf-446	54	7	to	to	ADP
gujaf-446	54	8	our	our	PRON
gujaf-446	54	9	email	email	NOUN
gujaf-446	54	10	address	address	NOUN
gujaf-446	54	11	elfarouk105@gmail.comand	elfarouk105@gmail.comand	PROPN
gujaf-446	54	12	a	a	DET
gujaf-446	54	13	copy	copy	NOUN
gujaf-446	54	14	to	to	ADP
gujaf-446	54	15	our	our	PRON
gujaf-446	54	16	website	website	NOUN
gujaf-446	54	17	on	on	ADP
gujaf-446	54	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-446	54	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	54	20	,	,	PUNCT
gujaf-446	54	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	54	22	vii	vii	NOUN
gujaf-446	54	23	publication	publication	NOUN
gujaf-446	54	24	procedure	procedure	NOUN
gujaf-446	54	25	after	after	ADP
gujaf-446	54	26	receiving	receive	VERB
gujaf-446	54	27	a	a	DET
gujaf-446	54	28	manuscript	manuscript	NOUN
gujaf-446	54	29	that	that	PRON
gujaf-446	54	30	is	be	AUX
gujaf-446	54	31	within	within	ADP
gujaf-446	54	32	the	the	DET
gujaf-446	54	33	similarity	similarity	NOUN
gujaf-446	54	34	index	index	NOUN
gujaf-446	54	35	threshold	threshold	NOUN
gujaf-446	54	36	,	,	PUNCT
gujaf-446	54	37	a	a	DET
gujaf-446	54	38	confirmation	confirmation	NOUN
gujaf-446	54	39	email	email	NOUN
gujaf-446	54	40	will	will	AUX
gujaf-446	54	41	be	be	AUX
gujaf-446	54	42	send	send	VERB
gujaf-446	54	43	together	together	ADV
gujaf-446	54	44	with	with	ADP
gujaf-446	54	45	a	a	DET
gujaf-446	54	46	request	request	NOUN
gujaf-446	54	47	to	to	PART
gujaf-446	54	48	pay	pay	VERB
gujaf-446	54	49	a	a	DET
gujaf-446	54	50	review	review	NOUN
gujaf-446	54	51	proceeding	proceed	VERB
gujaf-446	54	52	fee.at	fee.at	NOUN
gujaf-446	54	53	this	this	DET
gujaf-446	54	54	point	point	NOUN
gujaf-446	54	55	,	,	PUNCT
gujaf-446	54	56	the	the	DET
gujaf-446	54	57	editorial	editorial	ADJ
gujaf-446	54	58	board	board	NOUN
gujaf-446	54	59	will	will	AUX
gujaf-446	54	60	take	take	VERB
gujaf-446	54	61	a	a	DET
gujaf-446	54	62	decision	decision	NOUN
gujaf-446	54	63	on	on	ADP
gujaf-446	54	64	accepting	accept	VERB
gujaf-446	54	65	,	,	PUNCT
gujaf-446	54	66	rejecting	reject	VERB
gujaf-446	54	67	or	or	CCONJ
gujaf-446	54	68	making	make	VERB
gujaf-446	54	69	a	a	DET
gujaf-446	54	70	resubmission	resubmission	NOUN
gujaf-446	54	71	of	of	ADP
gujaf-446	54	72	the	the	DET
gujaf-446	54	73	manuscript	manuscript	NOUN
gujaf-446	54	74	based	base	VERB
gujaf-446	54	75	on	on	ADP
gujaf-446	54	76	the	the	DET
gujaf-446	54	77	outcome	outcome	NOUN
gujaf-446	54	78	of	of	ADP
gujaf-446	54	79	the	the	DET
gujaf-446	54	80	double	double	ADJ
gujaf-446	54	81	-	-	PUNCT
gujaf-446	54	82	blind	blind	ADJ
gujaf-446	54	83	peer	peer	NOUN
gujaf-446	54	84	review	review	NOUN
gujaf-446	54	85	.	.	PUNCT
gujaf-446	55	1	those	those	DET
gujaf-446	55	2	authors	author	NOUN
gujaf-446	55	3	whose	whose	DET
gujaf-446	55	4	manuscript	manuscript	NOUN
gujaf-446	55	5	were	be	AUX
gujaf-446	55	6	accepted	accept	VERB
gujaf-446	55	7	for	for	ADP
gujaf-446	55	8	publication	publication	NOUN
gujaf-446	55	9	will	will	AUX
gujaf-446	55	10	be	be	AUX
gujaf-446	55	11	asked	ask	VERB
gujaf-446	55	12	to	to	PART
gujaf-446	55	13	pay	pay	VERB
gujaf-446	55	14	a	a	DET
gujaf-446	55	15	publication	publication	NOUN
gujaf-446	55	16	fee	fee	NOUN
gujaf-446	55	17	,	,	PUNCT
gujaf-446	55	18	after	after	ADP
gujaf-446	55	19	effecting	effect	VERB
gujaf-446	55	20	all	all	DET
gujaf-446	55	21	suggested	suggest	VERB
gujaf-446	55	22	corrections	correction	NOUN
gujaf-446	55	23	and	and	CCONJ
gujaf-446	55	24	changes	change	NOUN
gujaf-446	55	25	made	make	VERB
gujaf-446	55	26	on	on	ADP
gujaf-446	55	27	the	the	DET
gujaf-446	55	28	manuscript	manuscript	NOUN
gujaf-446	55	29	.	.	PUNCT
gujaf-446	56	1	all	all	DET
gujaf-446	56	2	corrected	correct	VERB
gujaf-446	56	3	papers	paper	NOUN
gujaf-446	56	4	returned	return	VERB
gujaf-446	56	5	within	within	ADP
gujaf-446	56	6	the	the	DET
gujaf-446	56	7	specified	specify	VERB
gujaf-446	56	8	time	time	NOUN
gujaf-446	56	9	frame	frame	NOUN
gujaf-446	56	10	will	will	AUX
gujaf-446	56	11	be	be	AUX
gujaf-446	56	12	published	publish	VERB
gujaf-446	56	13	in	in	ADP
gujaf-446	56	14	that	that	DET
gujaf-446	56	15	issue	issue	NOUN
gujaf-446	56	16	.	.	PUNCT
gujaf-446	57	1	paymentdetails	paymentdetail	NOUN
gujaf-446	57	2	bank	bank	NOUN
gujaf-446	57	3	:	:	PUNCT
gujaf-446	57	4	fcmb	fcmb	PROPN
gujaf-446	57	5	accountnumber:7278465011	accountnumber:7278465011	PROPN
gujaf-446	57	6	accountname	accountname	PROPN
gujaf-446	57	7	:	:	PUNCT
gujaf-446	57	8	gusau	gusau	ADJ
gujaf-446	57	9	journalof	journalof	PROPN
gujaf-446	57	10	accountingand	accountingand	PROPN
gujaf-446	57	11	finance	finance	NOUN
gujaf-446	57	12	forinquiry	forinquiry	NOUN
gujaf-446	57	13	thehead	thehead	ADJ
gujaf-446	57	14	,	,	PUNCT
gujaf-446	57	15	department	department	NOUN
gujaf-446	57	16	of	of	ADP
gujaf-446	57	17	accounting	accounting	NOUN
gujaf-446	57	18	and	and	CCONJ
gujaf-446	57	19	finance	finance	NOUN
gujaf-446	57	20	,	,	PUNCT
gujaf-446	57	21	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-446	57	22	,	,	PUNCT
gujaf-446	57	23	zamfarastate	zamfarastate	NOUN
gujaf-446	57	24	.	.	PUNCT
gujaf-446	57	25	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-446	58	1	+2348069393824	+2348069393824	DET
gujaf-446	58	2	formoreinformation	formoreinformation	NOUN
gujaf-446	58	3	,	,	PUNCT
gujaf-446	58	4	contact	contact	NOUN
gujaf-446	58	5	theeditor	theeditor	NOUN
gujaf-446	58	6	-	-	PUNCT
gujaf-446	58	7	in	in	ADP
gujaf-446	58	8	-	-	PUNCT
gujaf-446	58	9	chiefon+2348067766435	chiefon+2348067766435	NOUN
gujaf-446	58	10	theassociateeditoron+2348036057525	theassociateeditoron+2348036057525	NOUN
gujaf-446	58	11	orvisit	orvisit	NOUN
gujaf-446	58	12	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ADJ
gujaf-446	58	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	58	14	,	,	PUNCT
gujaf-446	58	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	58	16	500	500	NUM
gujaf-446	58	17	regulatory	regulatory	ADJ
gujaf-446	58	18	stringency	stringency	NOUN
gujaf-446	58	19	,	,	PUNCT
gujaf-446	58	20	corporate	corporate	ADJ
gujaf-446	58	21	governance	governance	NOUN
gujaf-446	58	22	and	and	CCONJ
gujaf-446	58	23	firm	firm	ADJ
gujaf-446	58	24	profitability	profitability	NOUN
gujaf-446	58	25	:	:	PUNCT
gujaf-446	58	26	static	static	ADJ
gujaf-446	58	27	panel	panel	NOUN
gujaf-446	58	28	analysis	analysis	NOUN
gujaf-446	58	29	of	of	ADP
gujaf-446	58	30	insurancecompanies	insurancecompanie	NOUN
gujaf-446	58	31	in	in	ADP
gujaf-446	58	32	nigeria	nigeria	PROPN
gujaf-446	58	33	using	use	VERB
gujaf-446	58	34	random	random	ADJ
gujaf-446	58	35	effects	effect	NOUN
gujaf-446	58	36	approach	approach	NOUN
gujaf-446	58	37	adedeji	adedeji	VERB
gujaf-446	58	38	daniel	daniel	PROPN
gujaf-446	58	39	gbadebo	gbadebo	PROPN
gujaf-446	58	40	departmentofaccountingscience	departmentofaccountingscience	PROPN
gujaf-446	58	41	,	,	PUNCT
gujaf-446	58	42	walter	walter	PROPN
gujaf-446	58	43	sisulu	sisulu	PROPN
gujaf-446	58	44	university	university	PROPN
gujaf-446	58	45	mthatha	mthatha	PROPN
gujaf-446	58	46	,	,	PUNCT
gujaf-446	58	47	south	south	PROPN
gujaf-446	58	48	africa	africa	PROPN
gujaf-446	58	49	.	.	PUNCT
gujaf-446	59	1	agbadebo@wsu.ac.zahttps://doi.org/	agbadebo@wsu.ac.zahttps://doi.org/	PRON
gujaf-446	59	2	10.57233	10.57233	NUM
gujaf-446	59	3	/	/	SYM
gujaf-446	59	4	gujaf.v5i1.26	gujaf.v5i1.26	ADJ
gujaf-446	59	5	abstract	abstract	NOUN
gujaf-446	59	6	this	this	DET
gujaf-446	59	7	study	study	NOUN
gujaf-446	59	8	investigates	investigate	VERB
gujaf-446	59	9	the	the	DET
gujaf-446	59	10	influence	influence	NOUN
gujaf-446	59	11	of	of	ADP
gujaf-446	59	12	corporate	corporate	ADJ
gujaf-446	59	13	board	board	NOUN
gujaf-446	59	14	characteristics	characteristic	NOUN
gujaf-446	59	15	on	on	ADP
gujaf-446	59	16	the	the	DET
gujaf-446	59	17	profitability	profitability	NOUN
gujaf-446	59	18	of	of	ADP
gujaf-446	59	19	listed	list	VERB
gujaf-446	59	20	insurance	insurance	NOUN
gujaf-446	59	21	firms	firm	NOUN
gujaf-446	59	22	innigeria	innigeria	PROPN
gujaf-446	59	23	,	,	PUNCT
gujaf-446	59	24	witha	witha	X
gujaf-446	59	25	particular	particular	ADJ
gujaf-446	59	26	focus	focus	NOUN
gujaf-446	59	27	on	on	ADP
gujaf-446	59	28	the	the	DET
gujaf-446	59	29	moderatingeffect	moderatingeffect	ADJ
gujaf-446	59	30	ofregulatorystringency	ofregulatorystringency	NOUN
gujaf-446	59	31	.	.	PUNCT
gujaf-446	60	1	usingbalanced	usingbalanced	ADJ
gujaf-446	60	2	panel	panel	NOUN
gujaf-446	60	3	data	data	PROPN
gujaf-446	60	4	covering10	covering10	NOUN
gujaf-446	60	5	firms	firm	NOUN
gujaf-446	60	6	from2014	from2014	PROPN
gujaf-446	60	7	to2023	to2023	PROPN
gujaf-446	60	8	,	,	PUNCT
gujaf-446	60	9	the	the	DET
gujaf-446	60	10	researchapplies	researchapplie	NOUN
gujaf-446	60	11	a	a	DET
gujaf-446	60	12	randomeffectsregression	randomeffectsregression	NOUN
gujaf-446	60	13	model	model	NOUN
gujaf-446	60	14	to	to	PART
gujaf-446	60	15	explore	explore	VERB
gujaf-446	60	16	the	the	DET
gujaf-446	60	17	relationshipsamong	relationshipsamong	PROPN
gujaf-446	60	18	board	board	PROPN
gujaf-446	60	19	size	size	NOUN
gujaf-446	60	20	,	,	PUNCT
gujaf-446	60	21	board	board	NOUN
gujaf-446	60	22	composition	composition	NOUN
gujaf-446	60	23	,	,	PUNCT
gujaf-446	60	24	gender	gender	NOUN
gujaf-446	60	25	diversity	diversity	NOUN
gujaf-446	60	26	,	,	PUNCT
gujaf-446	60	27	meeting	meeting	NOUN
gujaf-446	60	28	frequency	frequency	NOUN
gujaf-446	60	29	,	,	PUNCT
gujaf-446	60	30	and	and	CCONJ
gujaf-446	60	31	financial	financial	ADJ
gujaf-446	60	32	expertise	expertise	NOUN
gujaf-446	60	33	in	in	ADP
gujaf-446	60	34	relation	relation	NOUN
gujaf-446	60	35	to	to	PART
gujaf-446	60	36	return	return	VERB
gujaf-446	60	37	on	on	ADP
gujaf-446	60	38	assets	asset	NOUN
gujaf-446	60	39	(	(	PUNCT
gujaf-446	60	40	roa	roa	PROPN
gujaf-446	60	41	)	)	PUNCT
gujaf-446	60	42	.	.	PUNCT
gujaf-446	61	1	the	the	DET
gujaf-446	61	2	analysis	analysis	NOUN
gujaf-446	61	3	also	also	ADV
gujaf-446	61	4	incorporates	incorporate	VERB
gujaf-446	61	5	firm	firm	ADJ
gujaf-446	61	6	-	-	PUNCT
gujaf-446	61	7	specific	specific	ADJ
gujaf-446	61	8	controls	control	NOUN
gujaf-446	61	9	and	and	CCONJ
gujaf-446	61	10	regulatory	regulatory	ADJ
gujaf-446	61	11	stringency	stringency	NOUN
gujaf-446	61	12	indices	index	NOUN
gujaf-446	61	13	to	to	PART
gujaf-446	61	14	examine	examine	VERB
gujaf-446	61	15	conditional	conditional	ADJ
gujaf-446	61	16	effects	effect	NOUN
gujaf-446	61	17	.	.	PUNCT
gujaf-446	62	1	descriptive	descriptive	ADJ
gujaf-446	62	2	statistics	statistic	NOUN
gujaf-446	62	3	reveal	reveal	VERB
gujaf-446	62	4	moderate	moderate	ADJ
gujaf-446	62	5	variability	variability	NOUN
gujaf-446	62	6	across	across	ADP
gujaf-446	62	7	governance	governance	NOUN
gujaf-446	62	8	attributes	attribute	NOUN
gujaf-446	62	9	,	,	PUNCT
gujaf-446	62	10	while	while	SCONJ
gujaf-446	62	11	correlationand	correlationand	PROPN
gujaf-446	62	12	multicollinearitydiagnostics	multicollinearitydiagnostic	NOUN
gujaf-446	62	13	confirmstatistical	confirmstatistical	ADJ
gujaf-446	62	14	validity	validity	NOUN
gujaf-446	62	15	.	.	PUNCT
gujaf-446	63	1	the	the	DET
gujaf-446	63	2	results	result	NOUN
gujaf-446	63	3	indicate	indicate	VERB
gujaf-446	63	4	that	that	SCONJ
gujaf-446	63	5	board	board	NOUN
gujaf-446	63	6	gender	gender	NOUN
gujaf-446	63	7	diversity	diversity	NOUN
gujaf-446	63	8	and	and	CCONJ
gujaf-446	63	9	financial	financial	ADJ
gujaf-446	63	10	expertise	expertise	NOUN
gujaf-446	63	11	significantly	significantly	ADV
gujaf-446	63	12	influence	influence	VERB
gujaf-446	63	13	firm	firm	ADJ
gujaf-446	63	14	profitability	profitability	NOUN
gujaf-446	63	15	,	,	PUNCT
gujaf-446	63	16	with	with	ADP
gujaf-446	63	17	regulatory	regulatory	ADJ
gujaf-446	63	18	stringency	stringency	NOUN
gujaf-446	63	19	negatively	negatively	ADV
gujaf-446	63	20	moderating	moderate	VERB
gujaf-446	63	21	the	the	DET
gujaf-446	63	22	relationship	relationship	NOUN
gujaf-446	63	23	.	.	PUNCT
gujaf-446	64	1	findings	finding	NOUN
gujaf-446	64	2	align	align	VERB
gujaf-446	64	3	with	with	ADP
gujaf-446	64	4	agency	agency	NOUN
gujaf-446	64	5	and	and	CCONJ
gujaf-446	64	6	resource	resource	NOUN
gujaf-446	64	7	dependence	dependence	NOUN
gujaf-446	64	8	theories	theory	NOUN
gujaf-446	64	9	,	,	PUNCT
gujaf-446	64	10	emphasizingthedualroleofgovernance	emphasizingthedualroleofgovernance	NOUN
gujaf-446	64	11	qualityand	qualityand	VERB
gujaf-446	64	12	externalinstitutionalconstraints.this	externalinstitutionalconstraints.this	DET
gujaf-446	64	13	research	research	NOUN
gujaf-446	64	14	contributes	contribute	VERB
gujaf-446	64	15	to	to	ADP
gujaf-446	64	16	the	the	DET
gujaf-446	64	17	evolving	evolve	VERB
gujaf-446	64	18	discourse	discourse	NOUN
gujaf-446	64	19	on	on	ADP
gujaf-446	64	20	corporate	corporate	ADJ
gujaf-446	64	21	governance	governance	NOUN
gujaf-446	64	22	in	in	ADP
gujaf-446	64	23	emerging	emerge	VERB
gujaf-446	64	24	markets	market	NOUN
gujaf-446	64	25	by	by	ADP
gujaf-446	64	26	offering	offer	VERB
gujaf-446	64	27	evidence	evidence	NOUN
gujaf-446	64	28	-	-	PUNCT
gujaf-446	64	29	based	base	VERB
gujaf-446	64	30	insights	insight	NOUN
gujaf-446	64	31	into	into	ADP
gujaf-446	64	32	board	board	NOUN
gujaf-446	64	33	dynamics	dynamic	NOUN
gujaf-446	64	34	under	under	ADP
gujaf-446	64	35	varying	vary	VERB
gujaf-446	64	36	regulatory	regulatory	ADJ
gujaf-446	64	37	intensities	intensity	NOUN
gujaf-446	64	38	.	.	PUNCT
gujaf-446	65	1	the	the	DET
gujaf-446	65	2	study	study	NOUN
gujaf-446	65	3	recommends	recommend	VERB
gujaf-446	65	4	targeted	target	VERB
gujaf-446	65	5	reforms	reform	NOUN
gujaf-446	65	6	to	to	PART
gujaf-446	65	7	improve	improve	VERB
gujaf-446	65	8	board	board	NOUN
gujaf-446	65	9	capacity	capacity	NOUN
gujaf-446	65	10	while	while	SCONJ
gujaf-446	65	11	recognizing	recognize	VERB
gujaf-446	65	12	the	the	DET
gujaf-446	65	13	need	need	NOUN
gujaf-446	65	14	for	for	ADP
gujaf-446	65	15	adaptive	adaptive	ADJ
gujaf-446	65	16	regulatory	regulatory	ADJ
gujaf-446	65	17	frameworks	framework	NOUN
gujaf-446	65	18	that	that	PRON
gujaf-446	65	19	support	support	VERB
gujaf-446	65	20	firm	firm	ADJ
gujaf-446	65	21	performance	performance	NOUN
gujaf-446	65	22	.	.	PUNCT
gujaf-446	66	1	keywords	keyword	NOUN
gujaf-446	66	2	:	:	PUNCT
gujaf-446	66	3	corporate	corporate	ADJ
gujaf-446	66	4	governance	governance	NOUN
gujaf-446	66	5	,	,	PUNCT
gujaf-446	66	6	board	board	NOUN
gujaf-446	66	7	characteristics	characteristic	NOUN
gujaf-446	66	8	,	,	PUNCT
gujaf-446	66	9	insurance	insurance	NOUN
gujaf-446	66	10	firms	firm	NOUN
gujaf-446	66	11	,	,	PUNCT
gujaf-446	66	12	regulatory	regulatory	ADJ
gujaf-446	66	13	stringency	stringency	NOUN
gujaf-446	66	14	,	,	PUNCT
gujaf-446	66	15	profitability	profitability	NOUN
gujaf-446	66	16	,	,	PUNCT
gujaf-446	66	17	nigeria	nigeria	PROPN
gujaf-446	66	18	jelcodes	jelcode	NOUN
gujaf-446	66	19	:	:	PUNCT
gujaf-446	66	20	g34,g22,l25,m48	g34,g22,l25,m48	NOUN
gujaf-446	66	21	1.0	1.0	NUM
gujaf-446	66	22	introduction	introduction	NOUN
gujaf-446	66	23	corporate	corporate	ADJ
gujaf-446	66	24	governance	governance	NOUN
gujaf-446	66	25	,	,	PUNCT
gujaf-446	66	26	particularly	particularly	ADV
gujaf-446	66	27	the	the	DET
gujaf-446	66	28	characteristics	characteristic	NOUN
gujaf-446	66	29	of	of	ADP
gujaf-446	66	30	a	a	DET
gujaf-446	66	31	firm	firm	NOUN
gujaf-446	66	32	's	's	PART
gujaf-446	66	33	board	board	NOUN
gujaf-446	66	34	of	of	ADP
gujaf-446	66	35	directors	director	NOUN
gujaf-446	66	36	,	,	PUNCT
gujaf-446	66	37	plays	play	VERB
gujaf-446	66	38	a	a	DET
gujaf-446	66	39	pivotal	pivotal	ADJ
gujaf-446	66	40	role	role	NOUN
gujaf-446	66	41	in	in	ADP
gujaf-446	66	42	shaping	shape	VERB
gujaf-446	66	43	organizational	organizational	ADJ
gujaf-446	66	44	outcomes	outcome	NOUN
gujaf-446	66	45	and	and	CCONJ
gujaf-446	66	46	enhancing	enhance	VERB
gujaf-446	66	47	firm	firm	ADJ
gujaf-446	66	48	performance	performance	NOUN
gujaf-446	66	49	.	.	PUNCT
gujaf-446	67	1	the	the	DET
gujaf-446	67	2	board	board	NOUN
gujaf-446	67	3	is	be	AUX
gujaf-446	67	4	entrusted	entrust	VERB
gujaf-446	67	5	with	with	ADP
gujaf-446	67	6	oversight	oversight	NOUN
gujaf-446	67	7	,	,	PUNCT
gujaf-446	67	8	strategic	strategic	ADJ
gujaf-446	67	9	direction	direction	NOUN
gujaf-446	67	10	,	,	PUNCT
gujaf-446	67	11	and	and	CCONJ
gujaf-446	67	12	ensuring	ensure	VERB
gujaf-446	67	13	accountability	accountability	NOUN
gujaf-446	67	14	to	to	ADP
gujaf-446	67	15	stakeholders	stakeholder	NOUN
gujaf-446	67	16	,	,	PUNCT
gujaf-446	67	17	which	which	PRON
gujaf-446	67	18	are	be	AUX
gujaf-446	67	19	critical	critical	ADJ
gujaf-446	67	20	in	in	ADP
gujaf-446	67	21	the	the	DET
gujaf-446	67	22	increasingly	increasingly	ADV
gujaf-446	67	23	complex	complex	ADJ
gujaf-446	67	24	and	and	CCONJ
gujaf-446	67	25	dynamic	dynamic	ADJ
gujaf-446	67	26	business	business	NOUN
gujaf-446	67	27	environment	environment	NOUN
gujaf-446	67	28	(	(	PUNCT
gujaf-446	67	29	adams	adams	PROPN
gujaf-446	67	30	&	&	CCONJ
gujaf-446	67	31	ferreira	ferreira	PROPN
gujaf-446	67	32	,	,	PUNCT
gujaf-446	67	33	2021	2021	NUM
gujaf-446	67	34	)	)	PUNCT
gujaf-446	67	35	.	.	PUNCT
gujaf-446	68	1	understanding	understand	VERB
gujaf-446	68	2	how	how	SCONJ
gujaf-446	68	3	specific	specific	ADJ
gujaf-446	68	4	board	board	NOUN
gujaf-446	68	5	attributes	attribute	VERB
gujaf-446	68	6	influence	influence	NOUN
gujaf-446	68	7	firm	firm	ADJ
gujaf-446	68	8	profitability	profitability	NOUN
gujaf-446	68	9	has	have	AUX
gujaf-446	68	10	thus	thus	ADV
gujaf-446	68	11	become	become	VERB
gujaf-446	68	12	a	a	DET
gujaf-446	68	13	focal	focal	ADJ
gujaf-446	68	14	point	point	NOUN
gujaf-446	68	15	in	in	ADP
gujaf-446	68	16	corporate	corporate	ADJ
gujaf-446	68	17	governance	governance	NOUN
gujaf-446	68	18	research	research	NOUN
gujaf-446	68	19	,	,	PUNCT
gujaf-446	68	20	especially	especially	ADV
gujaf-446	68	21	in	in	ADP
gujaf-446	68	22	emerging	emerge	VERB
gujaf-446	68	23	markets	market	NOUN
gujaf-446	68	24	whereinstitutionalframeworksarestillevolving	whereinstitutionalframeworksarestillevolve	VERB
gujaf-446	68	25	.	.	PUNCT
gujaf-446	69	1	innigeria	innigeria	PROPN
gujaf-446	69	2	,	,	PUNCT
gujaf-446	69	3	theinsurance	theinsurance	NOUN
gujaf-446	69	4	sectorrepresentsa	sectorrepresentsa	NOUN
gujaf-446	69	5	vital	vital	ADJ
gujaf-446	69	6	segment	segment	NOUN
gujaf-446	69	7	of	of	ADP
gujaf-446	69	8	the	the	DET
gujaf-446	69	9	financial	financial	ADJ
gujaf-446	69	10	services	service	NOUN
gujaf-446	69	11	industry	industry	NOUN
gujaf-446	69	12	,	,	PUNCT
gujaf-446	69	13	offering	offer	VERB
gujaf-446	69	14	risk	risk	NOUN
gujaf-446	69	15	mitigation	mitigation	NOUN
gujaf-446	69	16	and	and	CCONJ
gujaf-446	69	17	capital	capital	NOUN
gujaf-446	69	18	mobilization	mobilization	NOUN
gujaf-446	69	19	functions	function	NOUN
gujaf-446	69	20	crucial	crucial	ADJ
gujaf-446	69	21	for	for	ADP
gujaf-446	69	22	economic	economic	ADJ
gujaf-446	69	23	development	development	NOUN
gujaf-446	69	24	.	.	PUNCT
gujaf-446	70	1	consequently	consequently	ADV
gujaf-446	70	2	,	,	PUNCT
gujaf-446	70	3	exploring	explore	VERB
gujaf-446	70	4	the	the	DET
gujaf-446	70	5	nexus	nexus	NOUN
gujaf-446	70	6	between	between	ADP
gujaf-446	70	7	board	board	NOUN
gujaf-446	70	8	characteristics	characteristic	NOUN
gujaf-446	70	9	and	and	CCONJ
gujaf-446	70	10	profitabilitywithin	profitabilitywithin	VERB
gujaf-446	70	11	this	this	DET
gujaf-446	70	12	sector	sector	NOUN
gujaf-446	70	13	is	be	AUX
gujaf-446	70	14	of	of	ADP
gujaf-446	70	15	paramount	paramount	ADJ
gujaf-446	70	16	importance	importance	NOUN
gujaf-446	70	17	.	.	PUNCT
gujaf-446	71	1	the	the	DET
gujaf-446	71	2	relationship	relationship	NOUN
gujaf-446	71	3	between	between	ADP
gujaf-446	71	4	board	board	NOUN
gujaf-446	71	5	composition	composition	NOUN
gujaf-446	71	6	and	and	CCONJ
gujaf-446	71	7	firm	firm	ADJ
gujaf-446	71	8	financial	financial	ADJ
gujaf-446	71	9	performance	performance	NOUN
gujaf-446	71	10	has	have	AUX
gujaf-446	71	11	been	be	AUX
gujaf-446	71	12	extensivelydebatedincorporategovernanceliterature.keycharacteristicssuchasboardsize	extensivelydebatedincorporategovernanceliterature.keycharacteristicssuchasboardsize	NOUN
gujaf-446	71	13	,	,	PUNCT
gujaf-446	71	14	the	the	DET
gujaf-446	71	15	proportion	proportion	NOUN
gujaf-446	71	16	of	of	ADP
gujaf-446	71	17	non	non	ADJ
gujaf-446	71	18	-	-	ADJ
gujaf-446	71	19	executive	executive	ADJ
gujaf-446	71	20	directors	director	NOUN
gujaf-446	71	21	,	,	PUNCT
gujaf-446	71	22	gender	gender	NOUN
gujaf-446	71	23	diversity	diversity	NOUN
gujaf-446	71	24	,	,	PUNCT
gujaf-446	71	25	meeting	meeting	NOUN
gujaf-446	71	26	frequency	frequency	NOUN
gujaf-446	71	27	,	,	PUNCT
gujaf-446	71	28	and	and	CCONJ
gujaf-446	71	29	financial	financial	ADJ
gujaf-446	71	30	expertise	expertise	NOUN
gujaf-446	71	31	are	be	AUX
gujaf-446	71	32	widely	widely	ADV
gujaf-446	71	33	acknowledged	acknowledge	VERB
gujaf-446	71	34	as	as	ADP
gujaf-446	71	35	determinants	determinant	NOUN
gujaf-446	71	36	of	of	ADP
gujaf-446	71	37	board	board	NOUN
gujaf-446	71	38	effectiveness	effectiveness	NOUN
gujaf-446	71	39	(	(	PUNCT
gujaf-446	71	40	jensen	jensen	PROPN
gujaf-446	71	41	&	&	CCONJ
gujaf-446	71	42	meckling	meckling	PROPN
gujaf-446	71	43	,	,	PUNCT
gujaf-446	71	44	2020	2020	NUM
gujaf-446	71	45	;	;	PUNCT
gujaf-446	71	46	liu	liu	PROPN
gujaf-446	71	47	et	et	PROPN
gujaf-446	71	48	al	al	PROPN
gujaf-446	71	49	.	.	PROPN
gujaf-446	71	50	,	,	PUNCT
gujaf-446	71	51	2022	2022	NUM
gujaf-446	71	52	)	)	PUNCT
gujaf-446	71	53	.	.	PUNCT
gujaf-446	72	1	for	for	ADP
gujaf-446	72	2	instance	instance	NOUN
gujaf-446	72	3	,	,	PUNCT
gujaf-446	72	4	an	an	DET
gujaf-446	72	5	optimal	optimal	ADJ
gujaf-446	72	6	board	board	NOUN
gujaf-446	72	7	size	size	NOUN
gujaf-446	72	8	can	can	AUX
gujaf-446	72	9	foster	foster	VERB
gujaf-446	72	10	effective	effective	ADJ
gujaf-446	72	11	decision	decision	NOUN
gujaf-446	72	12	-	-	PUNCT
gujaf-446	72	13	making	making	NOUN
gujaf-446	72	14	and	and	CCONJ
gujaf-446	72	15	monitoring	monitoring	NOUN
gujaf-446	72	16	,	,	PUNCT
gujaf-446	72	17	but	but	CCONJ
gujaf-446	72	18	excessive	excessive	ADJ
gujaf-446	72	19	size	size	NOUN
gujaf-446	72	20	may	may	AUX
gujaf-446	72	21	lead	lead	VERB
gujaf-446	72	22	to	to	ADP
gujaf-446	72	23	coordination	coordination	NOUN
gujaf-446	72	24	difficulties	difficulty	NOUN
gujaf-446	72	25	and	and	CCONJ
gujaf-446	72	26	reduced	reduce	VERB
gujaf-446	72	27	accountability	accountability	NOUN
gujaf-446	72	28	(	(	PUNCT
gujaf-446	72	29	zahra	zahra	PROPN
gujaf-446	72	30	&	&	CCONJ
gujaf-446	72	31	pearce	pearce	PROPN
gujaf-446	72	32	,	,	PUNCT
gujaf-446	72	33	2021	2021	NUM
gujaf-446	72	34	)	)	PUNCT
gujaf-446	72	35	.	.	PUNCT
gujaf-446	73	1	gender	gender	NOUN
gujaf-446	73	2	diversity	diversity	NOUN
gujaf-446	73	3	is	be	AUX
gujaf-446	73	4	increasingly	increasingly	ADV
gujaf-446	73	5	recognized	recognize	VERB
gujaf-446	73	6	forpromotingbroaderperspectivesandethicalgovernance	forpromotingbroaderperspectivesandethicalgovernance	NOUN
gujaf-446	73	7	,	,	PUNCT
gujaf-446	73	8	whichmayenhanceprofitability	whichmayenhanceprofitability	NOUN
gujaf-446	73	9	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	73	10	,	,	PUNCT
gujaf-446	73	11	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	73	12	501	501	NUM
gujaf-446	73	13	(	(	PUNCT
gujaf-446	73	14	terjesen	terjesen	NOUN
gujaf-446	73	15	et	et	PROPN
gujaf-446	73	16	al	al	PROPN
gujaf-446	73	17	.	.	PROPN
gujaf-446	73	18	,	,	PUNCT
gujaf-446	73	19	2020	2020	NUM
gujaf-446	73	20	)	)	PUNCT
gujaf-446	73	21	.	.	PUNCT
gujaf-446	74	1	financial	financial	ADJ
gujaf-446	74	2	expertise	expertise	NOUN
gujaf-446	74	3	on	on	ADP
gujaf-446	74	4	the	the	DET
gujaf-446	74	5	board	board	NOUN
gujaf-446	74	6	is	be	AUX
gujaf-446	74	7	crucial	crucial	ADJ
gujaf-446	74	8	in	in	ADP
gujaf-446	74	9	sectors	sector	NOUN
gujaf-446	74	10	like	like	ADP
gujaf-446	74	11	insurance	insurance	NOUN
gujaf-446	74	12	where	where	SCONJ
gujaf-446	74	13	complex	complex	ADJ
gujaf-446	74	14	financial	financial	ADJ
gujaf-446	74	15	products	product	NOUN
gujaf-446	74	16	and	and	CCONJ
gujaf-446	74	17	risk	risk	NOUN
gujaf-446	74	18	assessments	assessment	NOUN
gujaf-446	74	19	demand	demand	VERB
gujaf-446	74	20	specialized	specialized	ADJ
gujaf-446	74	21	knowledge	knowledge	NOUN
gujaf-446	74	22	(	(	PUNCT
gujaf-446	74	23	wang	wang	PROPN
gujaf-446	74	24	&	&	CCONJ
gujaf-446	74	25	coffey	coffey	PROPN
gujaf-446	74	26	,	,	PUNCT
gujaf-446	74	27	2020	2020	NUM
gujaf-446	74	28	)	)	PUNCT
gujaf-446	74	29	.	.	PUNCT
gujaf-446	75	1	despite	despite	SCONJ
gujaf-446	75	2	these	these	DET
gujaf-446	75	3	insights	insight	NOUN
gujaf-446	75	4	,	,	PUNCT
gujaf-446	75	5	empirical	empirical	ADJ
gujaf-446	75	6	findings	finding	NOUN
gujaf-446	75	7	remain	remain	VERB
gujaf-446	75	8	inconclusive	inconclusive	ADJ
gujaf-446	75	9	,	,	PUNCT
gujaf-446	75	10	particularly	particularly	ADV
gujaf-446	75	11	in	in	ADP
gujaf-446	75	12	emerging	emerge	VERB
gujaf-446	75	13	economies	economy	NOUN
gujaf-446	75	14	where	where	SCONJ
gujaf-446	75	15	unique	unique	ADJ
gujaf-446	75	16	institutional	institutional	ADJ
gujaf-446	75	17	factors	factor	NOUN
gujaf-446	75	18	influence	influence	VERB
gujaf-446	75	19	governance	governance	NOUN
gujaf-446	75	20	dynamics	dynamic	NOUN
gujaf-446	75	21	.	.	PUNCT
gujaf-446	76	1	in	in	ADP
gujaf-446	76	2	nigeria	nigeria	PROPN
gujaf-446	76	3	,	,	PUNCT
gujaf-446	76	4	challenges	challenge	NOUN
gujaf-446	76	5	such	such	ADJ
gujaf-446	76	6	as	as	ADP
gujaf-446	76	7	regulatory	regulatory	ADJ
gujaf-446	76	8	inconsistencies	inconsistency	NOUN
gujaf-446	76	9	,	,	PUNCT
gujaf-446	76	10	market	market	NOUN
gujaf-446	76	11	volatility	volatility	NOUN
gujaf-446	76	12	,	,	PUNCT
gujaf-446	76	13	and	and	CCONJ
gujaf-446	76	14	governance	governance	NOUN
gujaf-446	76	15	deficits	deficit	NOUN
gujaf-446	76	16	complicate	complicate	VERB
gujaf-446	76	17	the	the	DET
gujaf-446	76	18	board	board	NOUN
gujaf-446	76	19	-	-	PUNCT
gujaf-446	76	20	performance	performance	NOUN
gujaf-446	76	21	relationship	relationship	NOUN
gujaf-446	76	22	(	(	PUNCT
gujaf-446	76	23	adeyemi	adeyemi	ADV
gujaf-446	76	24	&	&	CCONJ
gujaf-446	76	25	olowookere	olowookere	ADV
gujaf-446	76	26	,	,	PUNCT
gujaf-446	76	27	2021	2021	NUM
gujaf-446	76	28	)	)	PUNCT
gujaf-446	76	29	.	.	PUNCT
gujaf-446	77	1	the	the	DET
gujaf-446	77	2	insurance	insurance	NOUN
gujaf-446	77	3	industry	industry	NOUN
gujaf-446	77	4	has	have	AUX
gujaf-446	77	5	witnessed	witness	VERB
gujaf-446	77	6	regulatory	regulatory	ADJ
gujaf-446	77	7	reforms	reform	NOUN
gujaf-446	77	8	aimed	aim	VERB
gujaf-446	77	9	at	at	ADP
gujaf-446	77	10	strengthening	strengthen	VERB
gujaf-446	77	11	corporate	corporate	ADJ
gujaf-446	77	12	governance	governance	NOUN
gujaf-446	77	13	standards	standard	NOUN
gujaf-446	77	14	to	to	PART
gujaf-446	77	15	protect	protect	VERB
gujaf-446	77	16	policyholders	policyholder	NOUN
gujaf-446	77	17	and	and	CCONJ
gujaf-446	77	18	foster	foster	ADJ
gujaf-446	77	19	industry	industry	NOUN
gujaf-446	77	20	growth	growth	NOUN
gujaf-446	77	21	.	.	PUNCT
gujaf-446	78	1	however	however	ADV
gujaf-446	78	2	,	,	PUNCT
gujaf-446	78	3	these	these	DET
gujaf-446	78	4	reforms	reform	NOUN
gujaf-446	78	5	have	have	AUX
gujaf-446	78	6	introduced	introduce	VERB
gujaf-446	78	7	regulatory	regulatory	ADJ
gujaf-446	78	8	stringency	stringency	NOUN
gujaf-446	78	9	that	that	PRON
gujaf-446	78	10	can	can	AUX
gujaf-446	78	11	both	both	PRON
gujaf-446	78	12	enhance	enhance	VERB
gujaf-446	78	13	governance	governance	NOUN
gujaf-446	78	14	practices	practice	NOUN
gujaf-446	78	15	and	and	CCONJ
gujaf-446	78	16	impose	impose	VERB
gujaf-446	78	17	compliance	compliance	NOUN
gujaf-446	78	18	costs	cost	NOUN
gujaf-446	78	19	,	,	PUNCT
gujaf-446	78	20	potentially	potentially	ADV
gujaf-446	78	21	affecting	affect	VERB
gujaf-446	78	22	firm	firm	ADJ
gujaf-446	78	23	profitability	profitability	NOUN
gujaf-446	78	24	(	(	PUNCT
gujaf-446	78	25	eze	eze	PROPN
gujaf-446	78	26	&	&	CCONJ
gujaf-446	78	27	okafor	okafor	PROPN
gujaf-446	78	28	,	,	PUNCT
gujaf-446	78	29	2020	2020	NUM
gujaf-446	78	30	)	)	PUNCT
gujaf-446	78	31	.	.	PUNCT
gujaf-446	79	1	thus	thus	ADV
gujaf-446	79	2	,	,	PUNCT
gujaf-446	79	3	regulatory	regulatory	ADJ
gujaf-446	79	4	stringency	stringency	NOUN
gujaf-446	79	5	emerges	emerge	VERB
gujaf-446	79	6	as	as	ADP
gujaf-446	79	7	a	a	DET
gujaf-446	79	8	critical	critical	ADJ
gujaf-446	79	9	contextual	contextual	ADJ
gujaf-446	79	10	variable	variable	NOUN
gujaf-446	79	11	that	that	PRON
gujaf-446	79	12	may	may	AUX
gujaf-446	79	13	moderate	moderate	VERB
gujaf-446	79	14	how	how	SCONJ
gujaf-446	79	15	board	board	NOUN
gujaf-446	79	16	characteristics	characteristic	NOUN
gujaf-446	79	17	impact	impact	VERB
gujaf-446	79	18	financial	financial	ADJ
gujaf-446	79	19	outcomes	outcome	NOUN
gujaf-446	79	20	.	.	PUNCT
gujaf-446	80	1	the	the	DET
gujaf-446	80	2	moderating	moderate	VERB
gujaf-446	80	3	role	role	NOUN
gujaf-446	80	4	of	of	ADP
gujaf-446	80	5	regulatory	regulatory	ADJ
gujaf-446	80	6	stringency	stringency	NOUN
gujaf-446	80	7	remains	remain	VERB
gujaf-446	80	8	underexplored	underexplored	ADJ
gujaf-446	80	9	in	in	ADP
gujaf-446	80	10	the	the	DET
gujaf-446	80	11	nigerian	nigerian	ADJ
gujaf-446	80	12	insurance	insurance	NOUN
gujaf-446	80	13	context	context	NOUN
gujaf-446	80	14	,	,	PUNCT
gujaf-446	80	15	despite	despite	SCONJ
gujaf-446	80	16	its	its	PRON
gujaf-446	80	17	theoretical	theoretical	ADJ
gujaf-446	80	18	significance	significance	NOUN
gujaf-446	80	19	.	.	PUNCT
gujaf-446	81	1	according	accord	VERB
gujaf-446	81	2	to	to	ADP
gujaf-446	81	3	institutional	institutional	ADJ
gujaf-446	81	4	theory	theory	NOUN
gujaf-446	81	5	,	,	PUNCT
gujaf-446	81	6	external	external	ADJ
gujaf-446	81	7	regulatory	regulatory	ADJ
gujaf-446	81	8	pressures	pressure	NOUN
gujaf-446	81	9	shape	shape	VERB
gujaf-446	81	10	organizational	organizational	ADJ
gujaf-446	81	11	behavior	behavior	NOUN
gujaf-446	81	12	and	and	CCONJ
gujaf-446	81	13	decision	decision	NOUN
gujaf-446	81	14	-	-	PUNCT
gujaf-446	81	15	making	make	VERB
gujaf-446	81	16	processes	process	NOUN
gujaf-446	81	17	(	(	PUNCT
gujaf-446	81	18	agboola	agboola	PROPN
gujaf-446	81	19	&	&	CCONJ
gujaf-446	81	20	agboola	agboola	PROPN
gujaf-446	81	21	,	,	PUNCT
gujaf-446	81	22	2023	2023	NUM
gujaf-446	81	23	)	)	PUNCT
gujaf-446	81	24	.	.	PUNCT
gujaf-446	82	1	regulatory	regulatory	ADJ
gujaf-446	82	2	stringency	stringency	NOUN
gujaf-446	82	3	may	may	AUX
gujaf-446	82	4	incentivize	incentivize	VERB
gujaf-446	82	5	boards	board	NOUN
gujaf-446	82	6	to	to	PART
gujaf-446	82	7	adopt	adopt	VERB
gujaf-446	82	8	more	more	ADV
gujaf-446	82	9	rigorous	rigorous	ADJ
gujaf-446	82	10	governance	governance	NOUN
gujaf-446	82	11	practices	practice	NOUN
gujaf-446	82	12	,	,	PUNCT
gujaf-446	82	13	thereby	thereby	ADV
gujaf-446	82	14	improving	improve	VERB
gujaf-446	82	15	firm	firm	ADJ
gujaf-446	82	16	performance	performance	NOUN
gujaf-446	82	17	.	.	PUNCT
gujaf-446	83	1	conversely	conversely	ADV
gujaf-446	83	2	,	,	PUNCT
gujaf-446	83	3	overly	overly	ADV
gujaf-446	83	4	stringent	stringent	ADJ
gujaf-446	83	5	regulations	regulation	NOUN
gujaf-446	83	6	might	might	AUX
gujaf-446	83	7	restrict	restrict	VERB
gujaf-446	83	8	managerial	managerial	ADJ
gujaf-446	83	9	discretion	discretion	NOUN
gujaf-446	83	10	and	and	CCONJ
gujaf-446	83	11	innovation	innovation	NOUN
gujaf-446	83	12	,	,	PUNCT
gujaf-446	83	13	leading	lead	VERB
gujaf-446	83	14	to	to	ADP
gujaf-446	83	15	diminished	diminished	ADJ
gujaf-446	83	16	profitability	profitability	NOUN
gujaf-446	83	17	.	.	PUNCT
gujaf-446	84	1	investigating	investigate	VERB
gujaf-446	84	2	this	this	DET
gujaf-446	84	3	moderation	moderation	NOUN
gujaf-446	84	4	provides	provide	VERB
gujaf-446	84	5	nuanced	nuanced	ADJ
gujaf-446	84	6	insights	insight	NOUN
gujaf-446	84	7	into	into	ADP
gujaf-446	84	8	the	the	DET
gujaf-446	84	9	interplay	interplay	NOUN
gujaf-446	84	10	between	between	ADP
gujaf-446	84	11	internal	internal	ADJ
gujaf-446	84	12	governance	governance	NOUN
gujaf-446	84	13	mechanisms	mechanism	NOUN
gujaf-446	84	14	and	and	CCONJ
gujaf-446	84	15	external	external	ADJ
gujaf-446	84	16	institutional	institutional	ADJ
gujaf-446	84	17	environments	environment	NOUN
gujaf-446	84	18	.	.	PUNCT
gujaf-446	85	1	this	this	DET
gujaf-446	85	2	studyexamines	studyexamine	VERB
gujaf-446	85	3	theimpact	theimpact	VERB
gujaf-446	85	4	ofcorporateboard	ofcorporateboard	ADJ
gujaf-446	85	5	characteristics	characteristic	NOUN
gujaf-446	85	6	on	on	ADP
gujaf-446	85	7	theprofitabilityoflisted	theprofitabilityofliste	VERB
gujaf-446	85	8	insurance	insurance	NOUN
gujaf-446	85	9	firms	firm	NOUN
gujaf-446	85	10	in	in	ADP
gujaf-446	85	11	nigeria	nigeria	PROPN
gujaf-446	85	12	,	,	PUNCT
gujaf-446	85	13	focusing	focus	VERB
gujaf-446	85	14	on	on	ADP
gujaf-446	85	15	the	the	DET
gujaf-446	85	16	moderating	moderate	VERB
gujaf-446	85	17	effect	effect	NOUN
gujaf-446	85	18	of	of	ADP
gujaf-446	85	19	regulatory	regulatory	ADJ
gujaf-446	85	20	stringency	stringency	NOUN
gujaf-446	85	21	.	.	PUNCT
gujaf-446	86	1	the	the	DET
gujaf-446	86	2	empirical	empirical	ADJ
gujaf-446	86	3	analysis	analysis	NOUN
gujaf-446	86	4	employs	employ	VERB
gujaf-446	86	5	panel	panel	NOUN
gujaf-446	86	6	data	datum	NOUN
gujaf-446	86	7	from	from	ADP
gujaf-446	86	8	ten	ten	NUM
gujaf-446	86	9	(	(	PUNCT
gujaf-446	86	10	10	10	NUM
gujaf-446	86	11	)	)	PUNCT
gujaf-446	86	12	publicly	publicly	ADV
gujaf-446	86	13	listed	list	VERB
gujaf-446	86	14	insurance	insurance	NOUN
gujaf-446	86	15	firms	firm	NOUN
gujaf-446	86	16	over	over	ADP
gujaf-446	86	17	the	the	DET
gujaf-446	86	18	period2014	period2014	PROPN
gujaf-446	86	19	to	to	ADP
gujaf-446	86	20	2023	2023	NUM
gujaf-446	86	21	,	,	PUNCT
gujaf-446	86	22	capturingadecademarked	capturingadecademarke	VERB
gujaf-446	86	23	bysignificant	bysignificant	ADJ
gujaf-446	86	24	regulatoryreforms	regulatoryreform	NOUN
gujaf-446	86	25	and	and	CCONJ
gujaf-446	86	26	market	market	NOUN
gujaf-446	86	27	developments	development	NOUN
gujaf-446	86	28	.	.	PUNCT
gujaf-446	87	1	the	the	DET
gujaf-446	87	2	random	random	ADJ
gujaf-446	87	3	effects	effect	NOUN
gujaf-446	87	4	model	model	NOUN
gujaf-446	87	5	is	be	AUX
gujaf-446	87	6	utilized	utilize	VERB
gujaf-446	87	7	following	follow	VERB
gujaf-446	87	8	diagnostic	diagnostic	ADJ
gujaf-446	87	9	testing	testing	NOUN
gujaf-446	87	10	to	to	PART
gujaf-446	87	11	account	account	VERB
gujaf-446	87	12	for	for	ADP
gujaf-446	87	13	unobserved	unobserved	ADJ
gujaf-446	87	14	heterogeneity	heterogeneity	NOUN
gujaf-446	87	15	while	while	SCONJ
gujaf-446	87	16	allowing	allow	VERB
gujaf-446	87	17	for	for	ADP
gujaf-446	87	18	time	time	NOUN
gujaf-446	87	19	-	-	PUNCT
gujaf-446	87	20	invariant	invariant	ADJ
gujaf-446	87	21	firm	firm	ADJ
gujaf-446	87	22	-	-	PUNCT
gujaf-446	87	23	specific	specific	ADJ
gujaf-446	87	24	effects	effect	NOUN
gujaf-446	87	25	.	.	PUNCT
gujaf-446	88	1	this	this	DET
gujaf-446	88	2	methodological	methodological	ADJ
gujaf-446	88	3	approach	approach	NOUN
gujaf-446	88	4	enables	enable	VERB
gujaf-446	88	5	robust	robust	ADJ
gujaf-446	88	6	inference	inference	NOUN
gujaf-446	88	7	on	on	ADP
gujaf-446	88	8	the	the	DET
gujaf-446	88	9	dynamic	dynamic	ADJ
gujaf-446	88	10	relationship	relationship	NOUN
gujaf-446	88	11	betweenboard	betweenboard	NOUN
gujaf-446	88	12	attributes	attribute	VERB
gujaf-446	88	13	,	,	PUNCT
gujaf-446	88	14	regulatory	regulatory	ADJ
gujaf-446	88	15	context	context	NOUN
gujaf-446	88	16	,	,	PUNCT
gujaf-446	88	17	and	and	CCONJ
gujaf-446	88	18	profitability	profitability	NOUN
gujaf-446	88	19	.	.	PUNCT
gujaf-446	89	1	by	by	ADP
gujaf-446	89	2	focusing	focus	VERB
gujaf-446	89	3	on	on	ADP
gujaf-446	89	4	the	the	DET
gujaf-446	89	5	nigerian	nigerian	ADJ
gujaf-446	89	6	insurance	insurance	NOUN
gujaf-446	89	7	sector	sector	NOUN
gujaf-446	89	8	,	,	PUNCT
gujaf-446	89	9	this	this	DET
gujaf-446	89	10	research	research	NOUN
gujaf-446	89	11	contributes	contribute	VERB
gujaf-446	89	12	to	to	ADP
gujaf-446	89	13	the	the	DET
gujaf-446	89	14	sparse	sparse	ADJ
gujaf-446	89	15	empirical	empirical	ADJ
gujaf-446	89	16	literature	literature	NOUN
gujaf-446	89	17	on	on	ADP
gujaf-446	89	18	governance	governance	NOUN
gujaf-446	89	19	-	-	PUNCT
gujaf-446	89	20	performance	performance	NOUN
gujaf-446	89	21	linkages	linkage	NOUN
gujaf-446	89	22	in	in	ADP
gujaf-446	89	23	emerging	emerge	VERB
gujaf-446	89	24	markets	market	NOUN
gujaf-446	89	25	and	and	CCONJ
gujaf-446	89	26	add	add	VERB
gujaf-446	89	27	to	to	ADP
gujaf-446	89	28	the	the	DET
gujaf-446	89	29	understanding	understanding	NOUN
gujaf-446	89	30	of	of	ADP
gujaf-446	89	31	how	how	SCONJ
gujaf-446	89	32	regulatory	regulatory	ADJ
gujaf-446	89	33	environments	environment	NOUN
gujaf-446	89	34	condition	condition	NOUN
gujaf-446	89	35	board	board	NOUN
gujaf-446	89	36	effectiveness	effectiveness	NOUN
gujaf-446	89	37	.	.	PUNCT
gujaf-446	90	1	the	the	DET
gujaf-446	90	2	findings	finding	NOUN
gujaf-446	90	3	have	have	VERB
gujaf-446	90	4	implications	implication	NOUN
gujaf-446	90	5	for	for	ADP
gujaf-446	90	6	regulators	regulator	NOUN
gujaf-446	90	7	,	,	PUNCT
gujaf-446	90	8	practitioners	practitioner	NOUN
gujaf-446	90	9	,	,	PUNCT
gujaf-446	90	10	and	and	CCONJ
gujaf-446	90	11	policymakers	policymaker	NOUN
gujaf-446	90	12	seeking	seek	VERB
gujaf-446	90	13	to	to	PART
gujaf-446	90	14	optimize	optimize	VERB
gujaf-446	90	15	corporate	corporate	ADJ
gujaf-446	90	16	governance	governance	NOUN
gujaf-446	90	17	frameworks	framework	NOUN
gujaf-446	90	18	to	to	PART
gujaf-446	90	19	enhance	enhance	VERB
gujaf-446	90	20	firm	firm	ADJ
gujaf-446	90	21	value	value	NOUN
gujaf-446	90	22	and	and	CCONJ
gujaf-446	90	23	industry	industry	NOUN
gujaf-446	90	24	stability	stability	NOUN
gujaf-446	90	25	.	.	PUNCT
gujaf-446	91	1	the	the	DET
gujaf-446	91	2	remainder	remainder	NOUN
gujaf-446	91	3	of	of	ADP
gujaf-446	91	4	the	the	DET
gujaf-446	91	5	paper	paper	NOUN
gujaf-446	91	6	is	be	AUX
gujaf-446	91	7	structured	structure	VERB
gujaf-446	91	8	as	as	SCONJ
gujaf-446	91	9	follows	follow	VERB
gujaf-446	91	10	.	.	PUNCT
gujaf-446	92	1	section	section	NOUN
gujaf-446	92	2	2	2	NUM
gujaf-446	92	3	reviews	review	VERB
gujaf-446	92	4	relevant	relevant	ADJ
gujaf-446	92	5	literature	literature	NOUN
gujaf-446	92	6	and	and	CCONJ
gujaf-446	92	7	theoretical	theoretical	ADJ
gujaf-446	92	8	foundations	foundation	NOUN
gujaf-446	92	9	,	,	PUNCT
gujaf-446	92	10	section	section	NOUN
gujaf-446	92	11	3	3	NUM
gujaf-446	92	12	outlines	outline	VERB
gujaf-446	92	13	the	the	DET
gujaf-446	92	14	methodology	methodology	NOUN
gujaf-446	92	15	and	and	CCONJ
gujaf-446	92	16	data	datum	NOUN
gujaf-446	92	17	sources	source	NOUN
gujaf-446	92	18	,	,	PUNCT
gujaf-446	92	19	section	section	NOUN
gujaf-446	92	20	4	4	NUM
gujaf-446	92	21	present	present	VERB
gujaf-446	92	22	the	the	DET
gujaf-446	92	23	results	result	NOUN
gujaf-446	92	24	and	and	CCONJ
gujaf-446	92	25	discussion	discussion	NOUN
gujaf-446	92	26	,	,	PUNCT
gujaf-446	92	27	and	and	CCONJ
gujaf-446	92	28	section	section	NOUN
gujaf-446	92	29	5	5	NUM
gujaf-446	92	30	concludes	conclude	VERB
gujaf-446	92	31	with	with	ADP
gujaf-446	92	32	policy	policy	NOUN
gujaf-446	92	33	implications	implication	NOUN
gujaf-446	92	34	,	,	PUNCT
gujaf-446	92	35	limitations	limitation	NOUN
gujaf-446	92	36	,	,	PUNCT
gujaf-446	92	37	and	and	CCONJ
gujaf-446	92	38	recommendations	recommendation	NOUN
gujaf-446	92	39	for	for	ADP
gujaf-446	92	40	future	future	ADJ
gujaf-446	92	41	research	research	NOUN
gujaf-446	92	42	.	.	PUNCT
gujaf-446	93	1	2.0	2.0	NUM
gujaf-446	93	2	literatureand	literatureand	NOUN
gujaf-446	93	3	hypotheses	hypothesis	NOUN
gujaf-446	93	4	corporate	corporate	ADJ
gujaf-446	93	5	governance	governance	NOUN
gujaf-446	93	6	has	have	AUX
gujaf-446	93	7	long	long	ADV
gujaf-446	93	8	been	be	AUX
gujaf-446	93	9	considered	consider	VERB
gujaf-446	93	10	a	a	DET
gujaf-446	93	11	crucial	crucial	ADJ
gujaf-446	93	12	determinant	determinant	NOUN
gujaf-446	93	13	of	of	ADP
gujaf-446	93	14	firm	firm	ADJ
gujaf-446	93	15	-	-	PUNCT
gujaf-446	93	16	level	level	NOUN
gujaf-446	93	17	financial	financial	ADJ
gujaf-446	93	18	outcomes	outcome	NOUN
gujaf-446	93	19	,	,	PUNCT
gujaf-446	93	20	particularly	particularly	ADV
gujaf-446	93	21	in	in	ADP
gujaf-446	93	22	heavily	heavily	ADV
gujaf-446	93	23	regulated	regulated	ADJ
gujaf-446	93	24	sectors	sector	NOUN
gujaf-446	93	25	like	like	ADP
gujaf-446	93	26	insurance	insurance	NOUN
gujaf-446	93	27	.	.	PUNCT
gujaf-446	94	1	empirical	empirical	ADJ
gujaf-446	94	2	evidence	evidence	NOUN
gujaf-446	94	3	from	from	ADP
gujaf-446	94	4	various	various	ADJ
gujaf-446	94	5	economies	economy	NOUN
gujaf-446	94	6	consistently	consistently	ADV
gujaf-446	94	7	highlights	highlight	VERB
gujaf-446	94	8	the	the	DET
gujaf-446	94	9	relationship	relationship	NOUN
gujaf-446	94	10	between	between	ADP
gujaf-446	94	11	board	board	NOUN
gujaf-446	94	12	structures	structure	NOUN
gujaf-446	94	13	and	and	CCONJ
gujaf-446	94	14	profitability	profitability	NOUN
gujaf-446	94	15	,	,	PUNCT
gujaf-446	94	16	albeit	albeit	SCONJ
gujaf-446	94	17	with	with	ADP
gujaf-446	94	18	heterogeneous	heterogeneous	ADJ
gujaf-446	94	19	effects	effect	NOUN
gujaf-446	94	20	depending	depend	VERB
gujaf-446	94	21	on	on	ADP
gujaf-446	94	22	institutional	institutional	ADJ
gujaf-446	94	23	contexts	context	NOUN
gujaf-446	94	24	.	.	PUNCT
gujaf-446	95	1	boardsize	boardsize	NOUN
gujaf-446	95	2	,	,	PUNCT
gujaf-446	95	3	asacentralcharacteristic	asacentralcharacteristic	ADJ
gujaf-446	95	4	,	,	PUNCT
gujaf-446	95	5	hasattractedsubstantialattention.somestudiessuggestthat	hasattractedsubstantialattention.somestudiessuggestthat	PRON
gujaf-446	95	6	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	95	7	,	,	PUNCT
gujaf-446	95	8	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	95	9	502	502	NUM
gujaf-446	95	10	larger	large	ADJ
gujaf-446	95	11	boards	board	NOUN
gujaf-446	95	12	enhance	enhance	VERB
gujaf-446	95	13	decision	decision	NOUN
gujaf-446	95	14	-	-	PUNCT
gujaf-446	95	15	making	make	VERB
gujaf-446	95	16	diversity	diversity	NOUN
gujaf-446	95	17	and	and	CCONJ
gujaf-446	95	18	strategic	strategic	ADJ
gujaf-446	95	19	oversight	oversight	NOUN
gujaf-446	95	20	,	,	PUNCT
gujaf-446	95	21	thereby	thereby	ADV
gujaf-446	95	22	improving	improve	VERB
gujaf-446	95	23	profitability	profitability	NOUN
gujaf-446	95	24	(	(	PUNCT
gujaf-446	95	25	nuhu	nuhu	NOUN
gujaf-446	95	26	et	et	PROPN
gujaf-446	95	27	al	al	PROPN
gujaf-446	95	28	.	.	PROPN
gujaf-446	95	29	,	,	PUNCT
gujaf-446	95	30	2021	2021	NUM
gujaf-446	95	31	;	;	PUNCT
gujaf-446	95	32	okeke	okeke	VERB
gujaf-446	95	33	et	et	PROPN
gujaf-446	95	34	al	al	PROPN
gujaf-446	95	35	.	.	PROPN
gujaf-446	95	36	,	,	PUNCT
gujaf-446	95	37	2023	2023	NUM
gujaf-446	95	38	)	)	PUNCT
gujaf-446	95	39	.	.	PUNCT
gujaf-446	96	1	however	however	ADV
gujaf-446	96	2	,	,	PUNCT
gujaf-446	96	3	others	other	NOUN
gujaf-446	96	4	argue	argue	VERB
gujaf-446	96	5	that	that	SCONJ
gujaf-446	96	6	excessively	excessively	ADV
gujaf-446	96	7	large	large	ADJ
gujaf-446	96	8	boards	board	NOUN
gujaf-446	96	9	may	may	AUX
gujaf-446	96	10	foster	foster	VERB
gujaf-446	96	11	coordination	coordination	NOUN
gujaf-446	96	12	problems	problem	NOUN
gujaf-446	96	13	and	and	CCONJ
gujaf-446	96	14	dilute	dilute	VERB
gujaf-446	96	15	accountability	accountability	NOUN
gujaf-446	96	16	,	,	PUNCT
gujaf-446	96	17	resulting	result	VERB
gujaf-446	96	18	in	in	ADP
gujaf-446	96	19	suboptimal	suboptimal	ADJ
gujaf-446	96	20	financial	financial	ADJ
gujaf-446	96	21	outcomes	outcome	NOUN
gujaf-446	96	22	(	(	PUNCT
gujaf-446	96	23	yaya	yaya	PROPN
gujaf-446	96	24	&	&	CCONJ
gujaf-446	96	25	mensah	mensah	PROPN
gujaf-446	96	26	,	,	PUNCT
gujaf-446	96	27	2020	2020	NUM
gujaf-446	96	28	;	;	PUNCT
gujaf-446	96	29	arowolo	arowolo	ADV
gujaf-446	96	30	&	&	CCONJ
gujaf-446	96	31	oseni	oseni	ADJ
gujaf-446	96	32	,	,	PUNCT
gujaf-446	96	33	2024	2024	NUM
gujaf-446	96	34	)	)	PUNCT
gujaf-446	96	35	.	.	PUNCT
gujaf-446	97	1	in	in	ADP
gujaf-446	97	2	the	the	DET
gujaf-446	97	3	nigerian	nigerian	ADJ
gujaf-446	97	4	context	context	NOUN
gujaf-446	97	5	,	,	PUNCT
gujaf-446	97	6	board	board	NOUN
gujaf-446	97	7	size	size	NOUN
gujaf-446	97	8	has	have	AUX
gujaf-446	97	9	demonstrated	demonstrate	VERB
gujaf-446	97	10	mixed	mixed	ADJ
gujaf-446	97	11	impacts	impact	NOUN
gujaf-446	97	12	depending	depend	VERB
gujaf-446	97	13	on	on	ADP
gujaf-446	97	14	sectoral	sectoral	ADJ
gujaf-446	97	15	and	and	CCONJ
gujaf-446	97	16	temporal	temporal	ADJ
gujaf-446	97	17	dynamics	dynamic	NOUN
gujaf-446	97	18	(	(	PUNCT
gujaf-446	97	19	aliyu	aliyu	NOUN
gujaf-446	97	20	&	&	CCONJ
gujaf-446	97	21	ibrahim	ibrahim	PROPN
gujaf-446	97	22	,	,	PUNCT
gujaf-446	97	23	2022	2022	NUM
gujaf-446	97	24	)	)	PUNCT
gujaf-446	97	25	.	.	PUNCT
gujaf-446	98	1	board	board	NOUN
gujaf-446	98	2	independence	independence	NOUN
gujaf-446	98	3	,	,	PUNCT
gujaf-446	98	4	often	often	ADV
gujaf-446	98	5	operationalized	operationalize	VERB
gujaf-446	98	6	as	as	ADP
gujaf-446	98	7	the	the	DET
gujaf-446	98	8	proportion	proportion	NOUN
gujaf-446	98	9	of	of	ADP
gujaf-446	98	10	non	non	ADJ
gujaf-446	98	11	-	-	ADJ
gujaf-446	98	12	executive	executive	ADJ
gujaf-446	98	13	directors	director	NOUN
gujaf-446	98	14	,	,	PUNCT
gujaf-446	98	15	is	be	AUX
gujaf-446	98	16	posited	posit	VERB
gujaf-446	98	17	to	to	PART
gujaf-446	98	18	strengthen	strengthen	VERB
gujaf-446	98	19	monitoring	monitoring	NOUN
gujaf-446	98	20	functions	function	NOUN
gujaf-446	98	21	and	and	CCONJ
gujaf-446	98	22	mitigate	mitigate	VERB
gujaf-446	98	23	agency	agency	NOUN
gujaf-446	98	24	costs	cost	NOUN
gujaf-446	98	25	.	.	PUNCT
gujaf-446	99	1	studies	study	NOUN
gujaf-446	99	2	in	in	ADP
gujaf-446	99	3	developed	develop	VERB
gujaf-446	99	4	markets	market	NOUN
gujaf-446	99	5	consistently	consistently	ADV
gujaf-446	99	6	find	find	VERB
gujaf-446	99	7	a	a	DET
gujaf-446	99	8	positive	positive	ADJ
gujaf-446	99	9	link	link	NOUN
gujaf-446	99	10	between	between	ADP
gujaf-446	99	11	independent	independent	ADJ
gujaf-446	99	12	boards	board	NOUN
gujaf-446	99	13	and	and	CCONJ
gujaf-446	99	14	firm	firm	ADJ
gujaf-446	99	15	performance	performance	NOUN
gujaf-446	99	16	(	(	PUNCT
gujaf-446	99	17	fosu	fosu	PROPN
gujaf-446	99	18	&	&	CCONJ
gujaf-446	99	19	boateng	boateng	PROPN
gujaf-446	99	20	,	,	PUNCT
gujaf-446	99	21	2021	2021	NUM
gujaf-446	99	22	;	;	PUNCT
gujaf-446	99	23	dah	dah	PROPN
gujaf-446	99	24	&	&	CCONJ
gujaf-446	99	25	saona	saona	PROPN
gujaf-446	99	26	,	,	PUNCT
gujaf-446	99	27	2020	2020	NUM
gujaf-446	99	28	)	)	PUNCT
gujaf-446	99	29	.	.	PUNCT
gujaf-446	100	1	however	however	ADV
gujaf-446	100	2	,	,	PUNCT
gujaf-446	100	3	emerging	emerge	VERB
gujaf-446	100	4	market	market	NOUN
gujaf-446	100	5	evidence	evidence	NOUN
gujaf-446	100	6	,	,	PUNCT
gujaf-446	100	7	including	include	VERB
gujaf-446	100	8	that	that	PRON
gujaf-446	100	9	from	from	ADP
gujaf-446	100	10	nigeria	nigeria	PRON
gujaf-446	100	11	,	,	PUNCT
gujaf-446	100	12	suggests	suggest	VERB
gujaf-446	100	13	the	the	DET
gujaf-446	100	14	influence	influence	NOUN
gujaf-446	100	15	of	of	ADP
gujaf-446	100	16	board	board	NOUN
gujaf-446	100	17	composition	composition	NOUN
gujaf-446	100	18	on	on	ADP
gujaf-446	100	19	profitabilitymay	profitabilitymay	PROPN
gujaf-446	100	20	be	be	AUX
gujaf-446	100	21	contingent	contingent	ADJ
gujaf-446	100	22	on	on	ADP
gujaf-446	100	23	informal	informal	ADJ
gujaf-446	100	24	institutions	institution	NOUN
gujaf-446	100	25	,	,	PUNCT
gujaf-446	100	26	regulatory	regulatory	ADJ
gujaf-446	100	27	enforcement	enforcement	NOUN
gujaf-446	100	28	,	,	PUNCT
gujaf-446	100	29	and	and	CCONJ
gujaf-446	100	30	director	director	NOUN
gujaf-446	100	31	expertise	expertise	NOUN
gujaf-446	100	32	(	(	PUNCT
gujaf-446	100	33	uwuigbe	uwuigbe	NOUN
gujaf-446	100	34	et	et	PROPN
gujaf-446	100	35	al	al	PROPN
gujaf-446	100	36	.	.	PROPN
gujaf-446	100	37	,	,	PUNCT
gujaf-446	100	38	2020	2020	NUM
gujaf-446	100	39	;	;	PUNCT
gujaf-446	100	40	amah	amah	PROPN
gujaf-446	100	41	et	et	PROPN
gujaf-446	100	42	al	al	PROPN
gujaf-446	100	43	.	.	PROPN
gujaf-446	100	44	,	,	PUNCT
gujaf-446	100	45	2024	2024	NUM
gujaf-446	100	46	)	)	PUNCT
gujaf-446	100	47	.	.	PUNCT
gujaf-446	101	1	for	for	ADP
gujaf-446	101	2	example	example	NOUN
gujaf-446	101	3	,	,	PUNCT
gujaf-446	101	4	akinleye	akinleye	NOUN
gujaf-446	101	5	and	and	CCONJ
gujaf-446	101	6	olayiwola	olayiwola	NOUN
gujaf-446	101	7	(	(	PUNCT
gujaf-446	101	8	2021	2021	NUM
gujaf-446	101	9	)	)	PUNCT
gujaf-446	101	10	found	find	VERB
gujaf-446	101	11	that	that	SCONJ
gujaf-446	101	12	nonexecutive	nonexecutive	ADJ
gujaf-446	101	13	directors	director	NOUN
gujaf-446	101	14	in	in	ADP
gujaf-446	101	15	nigerian	nigerian	ADJ
gujaf-446	101	16	insurance	insurance	NOUN
gujaf-446	101	17	firms	firm	NOUN
gujaf-446	101	18	exert	exert	VERB
gujaf-446	101	19	a	a	DET
gujaf-446	101	20	limited	limited	ADJ
gujaf-446	101	21	moderating	moderate	VERB
gujaf-446	101	22	effect	effect	NOUN
gujaf-446	101	23	on	on	ADP
gujaf-446	101	24	financial	financial	ADJ
gujaf-446	101	25	performance	performance	NOUN
gujaf-446	101	26	,	,	PUNCT
gujaf-446	101	27	owing	owe	VERB
gujaf-446	101	28	to	to	ADP
gujaf-446	101	29	potential	potential	ADJ
gujaf-446	101	30	regulatorycapture	regulatorycapture	NOUN
gujaf-446	101	31	or	or	CCONJ
gujaf-446	101	32	conflicts	conflict	NOUN
gujaf-446	101	33	of	of	ADP
gujaf-446	101	34	interest	interest	NOUN
gujaf-446	101	35	.	.	PUNCT
gujaf-446	102	1	board	board	NOUN
gujaf-446	102	2	gender	gender	NOUN
gujaf-446	102	3	diversity	diversity	NOUN
gujaf-446	102	4	has	have	AUX
gujaf-446	102	5	become	become	VERB
gujaf-446	102	6	an	an	DET
gujaf-446	102	7	increasingly	increasingly	ADV
gujaf-446	102	8	important	important	ADJ
gujaf-446	102	9	corporate	corporate	ADJ
gujaf-446	102	10	governance	governance	NOUN
gujaf-446	102	11	dimension	dimension	NOUN
gujaf-446	102	12	in	in	ADP
gujaf-446	102	13	empirical	empirical	ADJ
gujaf-446	102	14	research	research	NOUN
gujaf-446	102	15	.	.	PUNCT
gujaf-446	103	1	studies	study	NOUN
gujaf-446	103	2	suggest	suggest	VERB
gujaf-446	103	3	that	that	SCONJ
gujaf-446	103	4	female	female	ADJ
gujaf-446	103	5	directors	director	NOUN
gujaf-446	103	6	contribute	contribute	VERB
gujaf-446	103	7	unique	unique	ADJ
gujaf-446	103	8	perspectives	perspective	NOUN
gujaf-446	103	9	,	,	PUNCT
gujaf-446	103	10	ethical	ethical	ADJ
gujaf-446	103	11	decision	decision	NOUN
gujaf-446	103	12	-	-	PUNCT
gujaf-446	103	13	making	making	NOUN
gujaf-446	103	14	,	,	PUNCT
gujaf-446	103	15	and	and	CCONJ
gujaf-446	103	16	risk	risk	NOUN
gujaf-446	103	17	aversion	aversion	NOUN
gujaf-446	103	18	traits	trait	NOUN
gujaf-446	103	19	,	,	PUNCT
gujaf-446	103	20	potentially	potentially	ADV
gujaf-446	103	21	leading	lead	VERB
gujaf-446	103	22	toimproved	toimprove	VERB
gujaf-446	103	23	profitability	profitability	NOUN
gujaf-446	103	24	(	(	PUNCT
gujaf-446	103	25	farag	farag	PROPN
gujaf-446	103	26	&	&	CCONJ
gujaf-446	103	27	mallin	mallin	PROPN
gujaf-446	103	28	,	,	PUNCT
gujaf-446	103	29	2020	2020	NUM
gujaf-446	103	30	;	;	PUNCT
gujaf-446	103	31	abubakar	abubakar	PROPN
gujaf-446	103	32	et	et	PROPN
gujaf-446	103	33	al	al	PROPN
gujaf-446	103	34	.	.	PROPN
gujaf-446	103	35	,	,	PUNCT
gujaf-446	103	36	2022	2022	NUM
gujaf-446	103	37	)	)	PUNCT
gujaf-446	103	38	.	.	PUNCT
gujaf-446	104	1	nonetheless	nonetheless	ADV
gujaf-446	104	2	,	,	PUNCT
gujaf-446	104	3	evidence	evidence	NOUN
gujaf-446	104	4	from	from	ADP
gujaf-446	104	5	african	african	ADJ
gujaf-446	104	6	firms	firm	NOUN
gujaf-446	104	7	,	,	PUNCT
gujaf-446	104	8	including	include	VERB
gujaf-446	104	9	nigeria	nigeria	PROPN
gujaf-446	104	10	,	,	PUNCT
gujaf-446	104	11	indicates	indicate	VERB
gujaf-446	104	12	that	that	SCONJ
gujaf-446	104	13	tokenism	tokenism	NOUN
gujaf-446	104	14	or	or	CCONJ
gujaf-446	104	15	cultural	cultural	ADJ
gujaf-446	104	16	norms	norm	NOUN
gujaf-446	104	17	may	may	AUX
gujaf-446	104	18	dilute	dilute	VERB
gujaf-446	104	19	the	the	DET
gujaf-446	104	20	expected	expect	VERB
gujaf-446	104	21	benefits	benefit	NOUN
gujaf-446	104	22	of	of	ADP
gujaf-446	104	23	gender	gender	NOUN
gujaf-446	104	24	diversity	diversity	NOUN
gujaf-446	104	25	(	(	PUNCT
gujaf-446	104	26	onyali	onyali	X
gujaf-446	104	27	et	et	PROPN
gujaf-446	104	28	al	al	PROPN
gujaf-446	104	29	.	.	PROPN
gujaf-446	104	30	,	,	PUNCT
gujaf-446	104	31	2021	2021	NUM
gujaf-446	104	32	;	;	PUNCT
gujaf-446	104	33	ejem	ejem	PROPN
gujaf-446	104	34	&	&	CCONJ
gujaf-446	104	35	okafor	okafor	PROPN
gujaf-446	104	36	,	,	PUNCT
gujaf-446	104	37	2023	2023	NUM
gujaf-446	104	38	)	)	PUNCT
gujaf-446	104	39	.	.	PUNCT
gujaf-446	105	1	for	for	ADP
gujaf-446	105	2	instance	instance	NOUN
gujaf-446	105	3	,	,	PUNCT
gujaf-446	105	4	abiodun	abiodun	PROPN
gujaf-446	105	5	et	et	PROPN
gujaf-446	105	6	al	al	PROPN
gujaf-446	105	7	.	.	PROPN
gujaf-446	106	1	(	(	PUNCT
gujaf-446	106	2	2023	2023	NUM
gujaf-446	106	3	)	)	PUNCT
gujaf-446	106	4	observed	observe	VERB
gujaf-446	106	5	that	that	SCONJ
gujaf-446	106	6	while	while	SCONJ
gujaf-446	106	7	board	board	NOUN
gujaf-446	106	8	gender	gender	NOUN
gujaf-446	106	9	diversity	diversity	NOUN
gujaf-446	106	10	correlated	correlate	VERB
gujaf-446	106	11	positively	positively	ADV
gujaf-446	106	12	with	with	ADP
gujaf-446	106	13	profitability	profitability	NOUN
gujaf-446	106	14	in	in	ADP
gujaf-446	106	15	nigerian	nigerian	PROPN
gujaf-446	106	16	listed	list	VERB
gujaf-446	106	17	non	non	ADJ
gujaf-446	106	18	-	-	ADJ
gujaf-446	106	19	financial	financial	ADJ
gujaf-446	106	20	firms	firm	NOUN
gujaf-446	106	21	,	,	PUNCT
gujaf-446	106	22	the	the	DET
gujaf-446	106	23	relationship	relationship	NOUN
gujaf-446	106	24	was	be	AUX
gujaf-446	106	25	weaker	weak	ADJ
gujaf-446	106	26	in	in	ADP
gujaf-446	106	27	highly	highly	ADV
gujaf-446	106	28	patriarchal	patriarchal	ADJ
gujaf-446	106	29	or	or	CCONJ
gujaf-446	106	30	under	under	ADV
gujaf-446	106	31	-	-	PUNCT
gujaf-446	106	32	regulated	regulate	VERB
gujaf-446	106	33	sectors	sector	NOUN
gujaf-446	106	34	.	.	PUNCT
gujaf-446	107	1	board	board	NOUN
gujaf-446	107	2	meeting	meeting	NOUN
gujaf-446	107	3	frequency	frequency	NOUN
gujaf-446	107	4	represents	represent	VERB
gujaf-446	107	5	another	another	DET
gujaf-446	107	6	key	key	ADJ
gujaf-446	107	7	governance	governance	NOUN
gujaf-446	107	8	mechanism	mechanism	NOUN
gujaf-446	107	9	through	through	ADP
gujaf-446	107	10	which	which	PRON
gujaf-446	107	11	directors	director	NOUN
gujaf-446	107	12	engage	engage	VERB
gujaf-446	107	13	with	with	ADP
gujaf-446	107	14	strategy	strategy	NOUN
gujaf-446	107	15	and	and	CCONJ
gujaf-446	107	16	oversight	oversight	NOUN
gujaf-446	107	17	.	.	PUNCT
gujaf-446	108	1	frequent	frequent	ADJ
gujaf-446	108	2	meetings	meeting	NOUN
gujaf-446	108	3	are	be	AUX
gujaf-446	108	4	often	often	ADV
gujaf-446	108	5	associated	associate	VERB
gujaf-446	108	6	with	with	ADP
gujaf-446	108	7	better	well	ADJ
gujaf-446	108	8	information	information	NOUN
gujaf-446	108	9	flow	flow	NOUN
gujaf-446	108	10	,	,	PUNCT
gujaf-446	108	11	faster	fast	ADJ
gujaf-446	108	12	decision	decision	NOUN
gujaf-446	108	13	-	-	PUNCT
gujaf-446	108	14	making	making	NOUN
gujaf-446	108	15	,	,	PUNCT
gujaf-446	108	16	and	and	CCONJ
gujaf-446	108	17	improved	improved	ADJ
gujaf-446	108	18	risk	risk	NOUN
gujaf-446	108	19	management	management	NOUN
gujaf-446	108	20	(	(	PUNCT
gujaf-446	108	21	khatib	khatib	PROPN
gujaf-446	108	22	et	et	PROPN
gujaf-446	108	23	al	al	PROPN
gujaf-446	108	24	.	.	PROPN
gujaf-446	108	25	,	,	PUNCT
gujaf-446	108	26	2022	2022	NUM
gujaf-446	108	27	)	)	PUNCT
gujaf-446	108	28	.	.	PUNCT
gujaf-446	109	1	empirical	empirical	ADJ
gujaf-446	109	2	studies	study	NOUN
gujaf-446	109	3	,	,	PUNCT
gujaf-446	109	4	however	however	ADV
gujaf-446	109	5	,	,	PUNCT
gujaf-446	109	6	reveal	reveal	VERB
gujaf-446	109	7	mixed	mixed	ADJ
gujaf-446	109	8	results	result	NOUN
gujaf-446	109	9	:	:	PUNCT
gujaf-446	109	10	while	while	SCONJ
gujaf-446	109	11	osei	osei	PROPN
gujaf-446	109	12	and	and	CCONJ
gujaf-446	109	13	akomea	akomea	PROPN
gujaf-446	109	14	(	(	PUNCT
gujaf-446	109	15	2020	2020	NUM
gujaf-446	109	16	)	)	PUNCT
gujaf-446	109	17	found	find	VERB
gujaf-446	109	18	a	a	DET
gujaf-446	109	19	positive	positive	ADJ
gujaf-446	109	20	relationship	relationship	NOUN
gujaf-446	109	21	in	in	ADP
gujaf-446	109	22	ghanaian	ghanaian	ADJ
gujaf-446	109	23	financial	financial	ADJ
gujaf-446	109	24	firms	firm	NOUN
gujaf-446	109	25	,	,	PUNCT
gujaf-446	109	26	ekanem	ekanem	PROPN
gujaf-446	109	27	et	et	PROPN
gujaf-446	109	28	al	al	PROPN
gujaf-446	109	29	.	.	PROPN
gujaf-446	110	1	(	(	PUNCT
gujaf-446	110	2	2024	2024	NUM
gujaf-446	110	3	)	)	PUNCT
gujaf-446	110	4	reported	report	VERB
gujaf-446	110	5	an	an	DET
gujaf-446	110	6	inverse	inverse	NOUN
gujaf-446	110	7	relationship	relationship	NOUN
gujaf-446	110	8	in	in	ADP
gujaf-446	110	9	nigerian	nigerian	ADJ
gujaf-446	110	10	insurance	insurance	NOUN
gujaf-446	110	11	firms	firm	NOUN
gujaf-446	110	12	,	,	PUNCT
gujaf-446	110	13	potentially	potentially	ADV
gujaf-446	110	14	due	due	ADJ
gujaf-446	110	15	to	to	ADP
gujaf-446	110	16	board	board	NOUN
gujaf-446	110	17	fatigue	fatigue	NOUN
gujaf-446	110	18	or	or	CCONJ
gujaf-446	110	19	bureaucratic	bureaucratic	ADJ
gujaf-446	110	20	inefficiencies	inefficiency	NOUN
gujaf-446	110	21	.	.	PUNCT
gujaf-446	111	1	financial	financial	ADJ
gujaf-446	111	2	expertise	expertise	NOUN
gujaf-446	111	3	of	of	ADP
gujaf-446	111	4	board	board	NOUN
gujaf-446	111	5	members	member	NOUN
gujaf-446	111	6	has	have	AUX
gujaf-446	111	7	also	also	ADV
gujaf-446	111	8	gained	gain	VERB
gujaf-446	111	9	traction	traction	NOUN
gujaf-446	111	10	in	in	ADP
gujaf-446	111	11	empirical	empirical	ADJ
gujaf-446	111	12	research.directors	research.director	NOUN
gujaf-446	111	13	with	with	ADP
gujaf-446	111	14	backgrounds	background	NOUN
gujaf-446	111	15	in	in	ADP
gujaf-446	111	16	finance	finance	NOUN
gujaf-446	111	17	,	,	PUNCT
gujaf-446	111	18	accounting	accounting	NOUN
gujaf-446	111	19	,	,	PUNCT
gujaf-446	111	20	or	or	CCONJ
gujaf-446	111	21	economics	economic	NOUN
gujaf-446	111	22	are	be	AUX
gujaf-446	111	23	presumed	presume	VERB
gujaf-446	111	24	to	to	PART
gujaf-446	111	25	better	well	ADV
gujaf-446	111	26	understand	understand	VERB
gujaf-446	111	27	financial	financial	ADJ
gujaf-446	111	28	reports	report	NOUN
gujaf-446	111	29	,	,	PUNCT
gujaf-446	111	30	manage	manage	VERB
gujaf-446	111	31	risks	risk	NOUN
gujaf-446	111	32	,	,	PUNCT
gujaf-446	111	33	and	and	CCONJ
gujaf-446	111	34	oversee	oversee	VERB
gujaf-446	111	35	compliance	compliance	NOUN
gujaf-446	111	36	,	,	PUNCT
gujaf-446	111	37	thereby	thereby	ADV
gujaf-446	111	38	positively	positively	ADV
gujaf-446	111	39	impacting	impact	VERB
gujaf-446	111	40	profitability	profitability	NOUN
gujaf-446	111	41	(	(	PUNCT
gujaf-446	111	42	elamer	elamer	NOUN
gujaf-446	111	43	et	et	PROPN
gujaf-446	111	44	al	al	PROPN
gujaf-446	111	45	.	.	PROPN
gujaf-446	111	46	,	,	PUNCT
gujaf-446	111	47	2021	2021	NUM
gujaf-446	111	48	)	)	PUNCT
gujaf-446	111	49	.	.	PUNCT
gujaf-446	112	1	empirical	empirical	ADJ
gujaf-446	112	2	evidence	evidence	NOUN
gujaf-446	112	3	across	across	ADP
gujaf-446	112	4	sub	sub	ADJ
gujaf-446	112	5	-	-	ADJ
gujaf-446	112	6	saharan	saharan	ADJ
gujaf-446	112	7	africa	africa	PROPN
gujaf-446	112	8	supports	support	VERB
gujaf-446	112	9	this	this	DET
gujaf-446	112	10	view	view	NOUN
gujaf-446	112	11	,	,	PUNCT
gujaf-446	112	12	with	with	ADP
gujaf-446	112	13	several	several	ADJ
gujaf-446	112	14	studies	study	NOUN
gujaf-446	112	15	reporting	report	VERB
gujaf-446	112	16	significant	significant	ADJ
gujaf-446	112	17	positive	positive	ADJ
gujaf-446	112	18	effects	effect	NOUN
gujaf-446	112	19	of	of	ADP
gujaf-446	112	20	boardfinancial	boardfinancial	ADJ
gujaf-446	112	21	expertise	expertise	NOUN
gujaf-446	112	22	on	on	ADP
gujaf-446	112	23	firm	firm	ADJ
gujaf-446	112	24	value	value	NOUN
gujaf-446	112	25	(	(	PUNCT
gujaf-446	112	26	owolabi	owolabi	NOUN
gujaf-446	112	27	&	&	CCONJ
gujaf-446	112	28	uduak	uduak	NOUN
gujaf-446	112	29	,	,	PUNCT
gujaf-446	112	30	2020	2020	NUM
gujaf-446	112	31	;	;	PUNCT
gujaf-446	112	32	adebayo	adebayo	PROPN
gujaf-446	112	33	&	&	CCONJ
gujaf-446	112	34	yakubu	yakubu	PROPN
gujaf-446	112	35	,	,	PUNCT
gujaf-446	112	36	2023	2023	NUM
gujaf-446	112	37	)	)	PUNCT
gujaf-446	112	38	.	.	PUNCT
gujaf-446	113	1	the	the	DET
gujaf-446	113	2	effect	effect	NOUN
gujaf-446	113	3	may	may	AUX
gujaf-446	113	4	be	be	AUX
gujaf-446	113	5	muted	mute	VERB
gujaf-446	113	6	or	or	CCONJ
gujaf-446	113	7	reversed	reverse	VERB
gujaf-446	113	8	if	if	SCONJ
gujaf-446	113	9	such	such	ADJ
gujaf-446	113	10	directors	director	NOUN
gujaf-446	113	11	are	be	AUX
gujaf-446	113	12	overburdened	overburden	VERB
gujaf-446	113	13	with	with	ADP
gujaf-446	113	14	multiple	multiple	ADJ
gujaf-446	113	15	board	board	NOUN
gujaf-446	113	16	membershipsorserveasfigureheads.controlvariablessuchasfirmsizeand	membershipsorserveasfigureheads.controlvariablessuchasfirmsizeand	NUM
gujaf-446	113	17	ageoftenreveal	ageoftenreveal	NOUN
gujaf-446	113	18	significant	significant	ADJ
gujaf-446	113	19	associations	association	NOUN
gujaf-446	113	20	with	with	ADP
gujaf-446	113	21	profitability	profitability	NOUN
gujaf-446	113	22	.	.	PUNCT
gujaf-446	114	1	larger	large	ADJ
gujaf-446	114	2	firms	firm	NOUN
gujaf-446	114	3	benefit	benefit	VERB
gujaf-446	114	4	from	from	ADP
gujaf-446	114	5	economies	economy	NOUN
gujaf-446	114	6	of	of	ADP
gujaf-446	114	7	scale	scale	NOUN
gujaf-446	114	8	,	,	PUNCT
gujaf-446	114	9	betteraccess	betteraccess	NOUN
gujaf-446	114	10	to	to	ADP
gujaf-446	114	11	capital	capital	NOUN
gujaf-446	114	12	,	,	PUNCT
gujaf-446	114	13	and	and	CCONJ
gujaf-446	114	14	strongermarket	strongermarket	NOUN
gujaf-446	114	15	power(agbo	power(agbo	PROPN
gujaf-446	114	16	et	et	PROPN
gujaf-446	114	17	al	al	PROPN
gujaf-446	114	18	.	.	PROPN
gujaf-446	114	19	,	,	PUNCT
gujaf-446	114	20	2021	2021	NUM
gujaf-446	114	21	)	)	PUNCT
gujaf-446	114	22	,	,	PUNCT
gujaf-446	114	23	whileolderfirms	whileolderfirm	NOUN
gujaf-446	114	24	may	may	AUX
gujaf-446	114	25	possess	possess	VERB
gujaf-446	114	26	accumulated	accumulate	VERB
gujaf-446	114	27	institutional	institutional	ADJ
gujaf-446	114	28	knowledge	knowledge	NOUN
gujaf-446	114	29	but	but	CCONJ
gujaf-446	114	30	face	face	VERB
gujaf-446	114	31	inertia	inertia	NOUN
gujaf-446	114	32	or	or	CCONJ
gujaf-446	114	33	declining	decline	VERB
gujaf-446	114	34	innovation	innovation	NOUN
gujaf-446	114	35	(	(	PUNCT
gujaf-446	114	36	yusuf	yusuf	PROPN
gujaf-446	114	37	&	&	CCONJ
gujaf-446	114	38	bello	bello	PROPN
gujaf-446	114	39	,	,	PUNCT
gujaf-446	114	40	2022	2022	NUM
gujaf-446	114	41	)	)	PUNCT
gujaf-446	114	42	.	.	PUNCT
gujaf-446	115	1	these	these	DET
gujaf-446	115	2	firm	firm	ADJ
gujaf-446	115	3	-	-	PUNCT
gujaf-446	115	4	level	level	NOUN
gujaf-446	115	5	attributes	attribute	NOUN
gujaf-446	115	6	are	be	AUX
gujaf-446	115	7	frequently	frequently	ADV
gujaf-446	115	8	incorporated	incorporate	VERB
gujaf-446	115	9	into	into	ADP
gujaf-446	115	10	board	board	NOUN
gujaf-446	115	11	performance	performance	NOUN
gujaf-446	115	12	models	model	NOUN
gujaf-446	115	13	to	to	PART
gujaf-446	115	14	isolate	isolate	VERB
gujaf-446	115	15	the	the	DET
gujaf-446	115	16	governance	governance	NOUN
gujaf-446	115	17	effect	effect	NOUN
gujaf-446	115	18	.	.	PUNCT
gujaf-446	116	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	116	2	,	,	PUNCT
gujaf-446	116	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	116	4	503	503	NUM
gujaf-446	116	5	recent	recent	ADJ
gujaf-446	116	6	empirical	empirical	ADJ
gujaf-446	116	7	work	work	NOUN
gujaf-446	116	8	has	have	AUX
gujaf-446	116	9	introduced	introduce	VERB
gujaf-446	116	10	regulatory	regulatory	ADJ
gujaf-446	116	11	stringency	stringency	NOUN
gujaf-446	116	12	as	as	ADP
gujaf-446	116	13	a	a	DET
gujaf-446	116	14	moderating	moderate	VERB
gujaf-446	116	15	factor	factor	NOUN
gujaf-446	116	16	in	in	ADP
gujaf-446	116	17	the	the	DET
gujaf-446	116	18	board	board	NOUN
gujaf-446	116	19	-	-	PUNCT
gujaf-446	116	20	profitabilitynexus	profitabilitynexus	NOUN
gujaf-446	116	21	.	.	PUNCT
gujaf-446	117	1	regulatoryoversight	regulatoryoversight	NOUN
gujaf-446	117	2	can	can	AUX
gujaf-446	117	3	eitherreinforcethe	eitherreinforcethe	DET
gujaf-446	117	4	effectiveness	effectiveness	NOUN
gujaf-446	117	5	ofboard	ofboard	NOUN
gujaf-446	117	6	mechanisms	mechanism	NOUN
gujaf-446	117	7	or	or	CCONJ
gujaf-446	117	8	create	create	VERB
gujaf-446	117	9	compliance	compliance	NOUN
gujaf-446	117	10	burdens	burden	NOUN
gujaf-446	117	11	that	that	PRON
gujaf-446	117	12	stifle	stifle	VERB
gujaf-446	117	13	innovation	innovation	NOUN
gujaf-446	117	14	(	(	PUNCT
gujaf-446	117	15	gerged	gerge	VERB
gujaf-446	117	16	et	et	PROPN
gujaf-446	117	17	al	al	PROPN
gujaf-446	117	18	.	.	PROPN
gujaf-446	117	19	,	,	PUNCT
gujaf-446	117	20	2022	2022	NUM
gujaf-446	117	21	;	;	PUNCT
gujaf-446	117	22	daboret	daboret	PROPN
gujaf-446	117	23	al	al	PROPN
gujaf-446	117	24	.	.	PROPN
gujaf-446	117	25	,	,	PUNCT
gujaf-446	117	26	2024	2024	NUM
gujaf-446	117	27	)	)	PUNCT
gujaf-446	117	28	.	.	PUNCT
gujaf-446	118	1	for	for	ADP
gujaf-446	118	2	example	example	NOUN
gujaf-446	118	3	,	,	PUNCT
gujaf-446	118	4	nwokolo	nwokolo	NOUN
gujaf-446	118	5	et	et	PROPN
gujaf-446	118	6	al	al	PROPN
gujaf-446	118	7	.	.	PROPN
gujaf-446	119	1	(	(	PUNCT
gujaf-446	119	2	2023	2023	NUM
gujaf-446	119	3	)	)	PUNCT
gujaf-446	119	4	demonstrate	demonstrate	VERB
gujaf-446	119	5	that	that	SCONJ
gujaf-446	119	6	strong	strong	ADJ
gujaf-446	119	7	regulatory	regulatory	ADJ
gujaf-446	119	8	enforcement	enforcement	NOUN
gujaf-446	119	9	enhances	enhance	VERB
gujaf-446	119	10	the	the	DET
gujaf-446	119	11	positive	positive	ADJ
gujaf-446	119	12	effect	effect	NOUN
gujaf-446	119	13	of	of	ADP
gujaf-446	119	14	board	board	NOUN
gujaf-446	119	15	independence	independence	NOUN
gujaf-446	119	16	and	and	CCONJ
gujaf-446	119	17	financial	financial	ADJ
gujaf-446	119	18	expertise	expertise	NOUN
gujaf-446	119	19	on	on	ADP
gujaf-446	119	20	firm	firm	ADJ
gujaf-446	119	21	performance	performance	NOUN
gujaf-446	119	22	in	in	ADP
gujaf-446	119	23	nigerian	nigerian	ADJ
gujaf-446	119	24	banks	bank	NOUN
gujaf-446	119	25	.	.	PUNCT
gujaf-446	120	1	similarly	similarly	ADV
gujaf-446	120	2	,	,	PUNCT
gujaf-446	120	3	udeh	udeh	PROPN
gujaf-446	120	4	and	and	CCONJ
gujaf-446	120	5	ofor	ofor	ADP
gujaf-446	120	6	(	(	PUNCT
gujaf-446	120	7	2021	2021	NUM
gujaf-446	120	8	)	)	PUNCT
gujaf-446	120	9	report	report	NOUN
gujaf-446	120	10	that	that	SCONJ
gujaf-446	120	11	higher	high	ADJ
gujaf-446	120	12	regulatory	regulatory	ADJ
gujaf-446	120	13	compliance	compliance	NOUN
gujaf-446	120	14	improves	improve	VERB
gujaf-446	120	15	the	the	DET
gujaf-446	120	16	monitoring	monitoring	NOUN
gujaf-446	120	17	role	role	NOUN
gujaf-446	120	18	of	of	ADP
gujaf-446	120	19	gender	gender	NOUN
gujaf-446	120	20	-	-	PUNCT
gujaf-446	120	21	diverse	diverse	ADJ
gujaf-446	120	22	boards	board	NOUN
gujaf-446	120	23	in	in	ADP
gujaf-446	120	24	financial	financial	ADJ
gujaf-446	120	25	firms	firm	NOUN
gujaf-446	120	26	.	.	PUNCT
gujaf-446	121	1	hypotheses	hypothesis	NOUN
gujaf-446	121	2	development	development	NOUN
gujaf-446	121	3	thepresenceofdirectorswithfinancialexpertiseoncorporateboardsiswidelyrecognizedas	thepresenceofdirectorswithfinancialexpertiseoncorporateboardsiswidelyrecognizedas	PROPN
gujaf-446	121	4	a	a	DET
gujaf-446	121	5	critical	critical	ADJ
gujaf-446	121	6	factor	factor	NOUN
gujaf-446	121	7	enhancing	enhance	VERB
gujaf-446	121	8	firm	firm	ADJ
gujaf-446	121	9	performance	performance	NOUN
gujaf-446	121	10	.	.	PUNCT
gujaf-446	122	1	such	such	ADJ
gujaf-446	122	2	expertise	expertise	NOUN
gujaf-446	122	3	equips	equip	VERB
gujaf-446	122	4	board	board	NOUN
gujaf-446	122	5	members	member	NOUN
gujaf-446	122	6	with	with	ADP
gujaf-446	122	7	the	the	DET
gujaf-446	122	8	necessary	necessary	ADJ
gujaf-446	122	9	skills	skill	NOUN
gujaf-446	122	10	to	to	PART
gujaf-446	122	11	interpret	interpret	VERB
gujaf-446	122	12	complex	complex	ADJ
gujaf-446	122	13	financial	financial	ADJ
gujaf-446	122	14	statements	statement	NOUN
gujaf-446	122	15	,	,	PUNCT
gujaf-446	122	16	oversee	oversee	VERB
gujaf-446	122	17	risk	risk	NOUN
gujaf-446	122	18	management	management	NOUN
gujaf-446	122	19	,	,	PUNCT
gujaf-446	122	20	and	and	CCONJ
gujaf-446	122	21	ensure	ensure	VERB
gujaf-446	122	22	compliance	compliance	NOUN
gujaf-446	122	23	with	with	ADP
gujaf-446	122	24	regulatorystandards	regulatorystandard	NOUN
gujaf-446	122	25	,	,	PUNCT
gujaf-446	122	26	therebyimproving	therebyimprove	VERB
gujaf-446	122	27	decision	decision	NOUN
gujaf-446	122	28	-	-	PUNCT
gujaf-446	122	29	making	make	VERB
gujaf-446	122	30	qualityand	qualityand	ADJ
gujaf-446	122	31	strategic	strategic	ADJ
gujaf-446	122	32	oversight	oversight	NOUN
gujaf-446	122	33	(	(	PUNCT
gujaf-446	122	34	elamer	elamer	NOUN
gujaf-446	122	35	et	et	PROPN
gujaf-446	122	36	al	al	PROPN
gujaf-446	122	37	.	.	PROPN
gujaf-446	122	38	,	,	PUNCT
gujaf-446	122	39	2021	2021	NUM
gujaf-446	122	40	;	;	PUNCT
gujaf-446	122	41	danso	danso	PROPN
gujaf-446	122	42	et	et	PROPN
gujaf-446	122	43	al	al	PROPN
gujaf-446	122	44	.	.	PROPN
gujaf-446	122	45	,	,	PUNCT
gujaf-446	122	46	2024	2024	NUM
gujaf-446	122	47	)	)	PUNCT
gujaf-446	122	48	.	.	PUNCT
gujaf-446	123	1	in	in	ADP
gujaf-446	123	2	the	the	DET
gujaf-446	123	3	context	context	NOUN
gujaf-446	123	4	of	of	ADP
gujaf-446	123	5	sub	sub	ADJ
gujaf-446	123	6	-	-	ADJ
gujaf-446	123	7	saharan	saharan	ADJ
gujaf-446	123	8	africa	africa	PROPN
gujaf-446	123	9	,	,	PUNCT
gujaf-446	123	10	danso	danso	PROPN
gujaf-446	123	11	et	et	PROPN
gujaf-446	123	12	al	al	PROPN
gujaf-446	123	13	.	.	PROPN
gujaf-446	124	1	(	(	PUNCT
gujaf-446	124	2	2024	2024	NUM
gujaf-446	124	3	)	)	PUNCT
gujaf-446	124	4	found	find	VERB
gujaf-446	124	5	that	that	SCONJ
gujaf-446	124	6	a	a	DET
gujaf-446	124	7	diverse	diverse	ADJ
gujaf-446	124	8	mix	mix	NOUN
gujaf-446	124	9	of	of	ADP
gujaf-446	124	10	professional	professional	ADJ
gujaf-446	124	11	experts	expert	NOUN
gujaf-446	124	12	on	on	ADP
gujaf-446	124	13	corporate	corporate	ADJ
gujaf-446	124	14	boards	board	NOUN
gujaf-446	124	15	significantly	significantly	ADV
gujaf-446	124	16	boosts	boost	VERB
gujaf-446	124	17	a	a	DET
gujaf-446	124	18	company	company	NOUN
gujaf-446	124	19	's	's	PART
gujaf-446	124	20	return	return	NOUN
gujaf-446	124	21	on	on	ADP
gujaf-446	124	22	assets	asset	NOUN
gujaf-446	124	23	(	(	PUNCT
gujaf-446	124	24	roa	roa	NOUN
gujaf-446	124	25	)	)	PUNCT
gujaf-446	124	26	,	,	PUNCT
gujaf-446	124	27	although	although	SCONJ
gujaf-446	124	28	the	the	DET
gujaf-446	124	29	effect	effect	NOUN
gujaf-446	124	30	on	on	ADP
gujaf-446	124	31	tobin	tobin	PROPN
gujaf-446	124	32	's	's	PART
gujaf-446	124	33	q	q	NOUN
gujaf-446	124	34	was	be	AUX
gujaf-446	124	35	not	not	PART
gujaf-446	124	36	significant	significant	ADJ
gujaf-446	124	37	.	.	PUNCT
gujaf-446	125	1	furtherempiricalevidencesupportsthispositiverelationship.adeabahet	furtherempiricalevidencesupportsthispositiverelationship.adeabahet	PROPN
gujaf-446	125	2	al.(2020)observed	al.(2020)observe	VERB
gujaf-446	125	3	that	that	SCONJ
gujaf-446	125	4	financial	financial	ADJ
gujaf-446	125	5	expertise	expertise	NOUN
gujaf-446	125	6	on	on	ADP
gujaf-446	125	7	corporate	corporate	ADJ
gujaf-446	125	8	boards	board	NOUN
gujaf-446	125	9	significantly	significantly	ADV
gujaf-446	125	10	impacts	impact	VERB
gujaf-446	125	11	banks	bank	NOUN
gujaf-446	125	12	'	'	PART
gujaf-446	125	13	conservatism	conservatism	NOUN
gujaf-446	125	14	and	and	CCONJ
gujaf-446	125	15	profit	profit	NOUN
gujaf-446	125	16	quality	quality	NOUN
gujaf-446	125	17	.	.	PUNCT
gujaf-446	126	1	similarly	similarly	ADV
gujaf-446	126	2	,	,	PUNCT
gujaf-446	126	3	sako	sako	PROPN
gujaf-446	126	4	and	and	CCONJ
gujaf-446	126	5	kubo	kubo	PROPN
gujaf-446	126	6	(	(	PUNCT
gujaf-446	126	7	2019	2019	NUM
gujaf-446	126	8	)	)	PUNCT
gujaf-446	126	9	reported	report	VERB
gujaf-446	126	10	that	that	SCONJ
gujaf-446	126	11	professional	professional	ADJ
gujaf-446	126	12	experts	expert	NOUN
gujaf-446	126	13	on	on	ADP
gujaf-446	126	14	corporate	corporate	ADJ
gujaf-446	126	15	boards	board	NOUN
gujaf-446	126	16	substantially	substantially	ADV
gujaf-446	126	17	enhance	enhance	VERB
gujaf-446	126	18	the	the	DET
gujaf-446	126	19	success	success	NOUN
gujaf-446	126	20	of	of	ADP
gujaf-446	126	21	japanese	japanese	ADJ
gujaf-446	126	22	businesses	business	NOUN
gujaf-446	126	23	.	.	PUNCT
gujaf-446	127	1	however	however	ADV
gujaf-446	127	2	,	,	PUNCT
gujaf-446	127	3	some	some	DET
gujaf-446	127	4	studies	study	NOUN
gujaf-446	127	5	,	,	PUNCT
gujaf-446	127	6	such	such	ADJ
gujaf-446	127	7	as	as	ADP
gujaf-446	127	8	balogh	balogh	PROPN
gujaf-446	127	9	(	(	PUNCT
gujaf-446	127	10	2018	2018	NUM
gujaf-446	127	11	)	)	PUNCT
gujaf-446	127	12	,	,	PUNCT
gujaf-446	127	13	found	find	VERB
gujaf-446	127	14	no	no	DET
gujaf-446	127	15	significant	significant	ADJ
gujaf-446	127	16	link	link	NOUN
gujaf-446	127	17	between	between	ADP
gujaf-446	127	18	tobin	tobin	PROPN
gujaf-446	127	19	's	's	PART
gujaf-446	127	20	q	q	NOUN
gujaf-446	127	21	and	and	CCONJ
gujaf-446	127	22	the	the	DET
gujaf-446	127	23	varietyof	varietyof	NOUN
gujaf-446	127	24	expertise	expertise	NOUN
gujaf-446	127	25	on	on	ADP
gujaf-446	127	26	australian	australian	ADJ
gujaf-446	127	27	publicly	publicly	ADV
gujaf-446	127	28	traded	trade	VERB
gujaf-446	127	29	corporate	corporate	ADJ
gujaf-446	127	30	boards	board	NOUN
gujaf-446	127	31	,	,	PUNCT
gujaf-446	127	32	indicating	indicate	VERB
gujaf-446	127	33	that	that	SCONJ
gujaf-446	127	34	the	the	DET
gujaf-446	127	35	impact	impact	NOUN
gujaf-446	127	36	of	of	ADP
gujaf-446	127	37	board	board	NOUN
gujaf-446	127	38	financial	financial	ADJ
gujaf-446	127	39	expertise	expertise	NOUN
gujaf-446	127	40	may	may	AUX
gujaf-446	127	41	vary	vary	VERB
gujaf-446	127	42	across	across	ADP
gujaf-446	127	43	different	different	ADJ
gujaf-446	127	44	performance	performance	NOUN
gujaf-446	127	45	metrics	metric	NOUN
gujaf-446	127	46	and	and	CCONJ
gujaf-446	127	47	contexts	context	NOUN
gujaf-446	127	48	.	.	PUNCT
gujaf-446	128	1	therefore	therefore	ADV
gujaf-446	128	2	,	,	PUNCT
gujaf-446	128	3	we	we	PRON
gujaf-446	128	4	formulate	formulate	VERB
gujaf-446	128	5	the	the	DET
gujaf-446	128	6	first	first	ADJ
gujaf-446	128	7	null	null	NOUN
gujaf-446	128	8	(	(	PUNCT
gujaf-446	128	9	h1	h1	PROPN
gujaf-446	128	10	)	)	PUNCT
gujaf-446	128	11	as	as	ADP
gujaf-446	128	12	:	:	PUNCT
gujaf-446	128	13	board	board	NOUN
gujaf-446	128	14	financial	financial	ADJ
gujaf-446	128	15	expertise	expertise	NOUN
gujaf-446	128	16	positivelyinfluences	positivelyinfluence	NOUN
gujaf-446	128	17	firm	firm	ADJ
gujaf-446	128	18	profitability	profitability	NOUN
gujaf-446	128	19	.	.	PUNCT
gujaf-446	129	1	board	board	NOUN
gujaf-446	129	2	composition	composition	NOUN
gujaf-446	129	3	,	,	PUNCT
gujaf-446	129	4	encompassing	encompass	VERB
gujaf-446	129	5	factors	factor	NOUN
gujaf-446	129	6	such	such	ADJ
gujaf-446	129	7	as	as	ADP
gujaf-446	129	8	board	board	NOUN
gujaf-446	129	9	size	size	NOUN
gujaf-446	129	10	,	,	PUNCT
gujaf-446	129	11	independence	independence	NOUN
gujaf-446	129	12	,	,	PUNCT
gujaf-446	129	13	and	and	CCONJ
gujaf-446	129	14	gender	gender	NOUN
gujaf-446	129	15	diversity	diversity	NOUN
gujaf-446	129	16	,	,	PUNCT
gujaf-446	129	17	plays	play	VERB
gujaf-446	129	18	apivotal	apivotal	ADJ
gujaf-446	129	19	roleinshapingfirmperformance	roleinshapingfirmperformance	PROPN
gujaf-446	129	20	.	.	PUNCT
gujaf-446	130	1	agencytheorypositsthatahigher	agencytheorypositsthatahigher	PROPN
gujaf-446	130	2	proportion	proportion	NOUN
gujaf-446	130	3	of	of	ADP
gujaf-446	130	4	independent	independent	ADJ
gujaf-446	130	5	directors	director	NOUN
gujaf-446	130	6	enhance	enhance	VERB
gujaf-446	130	7	monitoring	monitoring	NOUN
gujaf-446	130	8	effectiveness	effectiveness	NOUN
gujaf-446	130	9	,	,	PUNCT
gujaf-446	130	10	thereby	thereby	ADV
gujaf-446	130	11	reducing	reduce	VERB
gujaf-446	130	12	agency	agency	NOUN
gujaf-446	130	13	costs	cost	NOUN
gujaf-446	130	14	and	and	CCONJ
gujaf-446	130	15	improving	improve	VERB
gujaf-446	130	16	profitability	profitability	NOUN
gujaf-446	130	17	(	(	PUNCT
gujaf-446	130	18	fama	fama	PROPN
gujaf-446	130	19	&	&	CCONJ
gujaf-446	130	20	jensen	jensen	PROPN
gujaf-446	130	21	,	,	PUNCT
gujaf-446	130	22	1983	1983	NUM
gujaf-446	130	23	)	)	PUNCT
gujaf-446	130	24	.	.	PUNCT
gujaf-446	131	1	empirical	empirical	ADJ
gujaf-446	131	2	studies	study	NOUN
gujaf-446	131	3	support	support	VERB
gujaf-446	131	4	this	this	DET
gujaf-446	131	5	assertion	assertion	NOUN
gujaf-446	131	6	;	;	PUNCT
gujaf-446	131	7	for	for	ADP
gujaf-446	131	8	instance	instance	NOUN
gujaf-446	131	9	,	,	PUNCT
gujaf-446	131	10	githiomi	githiomi	PROPN
gujaf-446	131	11	and	and	CCONJ
gujaf-446	131	12	koori	koori	PROPN
gujaf-446	131	13	(	(	PUNCT
gujaf-446	131	14	2024	2024	NUM
gujaf-446	131	15	)	)	PUNCT
gujaf-446	131	16	found	find	VERB
gujaf-446	131	17	that	that	SCONJ
gujaf-446	131	18	board	board	NOUN
gujaf-446	131	19	independence	independence	NOUN
gujaf-446	131	20	positively	positively	ADV
gujaf-446	131	21	affects	affect	VERB
gujaf-446	131	22	financial	financial	ADJ
gujaf-446	131	23	performance	performance	NOUN
gujaf-446	131	24	in	in	ADP
gujaf-446	131	25	kenyan	kenyan	ADJ
gujaf-446	131	26	manufacturing	manufacturing	NOUN
gujaf-446	131	27	firms	firm	NOUN
gujaf-446	131	28	.	.	PUNCT
gujaf-446	132	1	conversely	conversely	ADV
gujaf-446	132	2	,	,	PUNCT
gujaf-446	132	3	goel	goel	PROPN
gujaf-446	132	4	et	et	PROPN
gujaf-446	132	5	al	al	PROPN
gujaf-446	132	6	.	.	PROPN
gujaf-446	133	1	(	(	PUNCT
gujaf-446	133	2	2022	2022	NUM
gujaf-446	133	3	)	)	PUNCT
gujaf-446	133	4	observed	observe	VERB
gujaf-446	133	5	that	that	SCONJ
gujaf-446	133	6	independent	independent	ADJ
gujaf-446	133	7	directors	director	NOUN
gujaf-446	133	8	negatively	negatively	ADV
gujaf-446	133	9	impact	impact	VERB
gujaf-446	133	10	performance	performance	NOUN
gujaf-446	133	11	across	across	ADP
gujaf-446	133	12	all	all	DET
gujaf-446	133	13	quantiles	quantile	NOUN
gujaf-446	133	14	in	in	ADP
gujaf-446	133	15	indian	indian	ADJ
gujaf-446	133	16	companies	company	NOUN
gujaf-446	133	17	,	,	PUNCT
gujaf-446	133	18	suggesting	suggest	VERB
gujaf-446	133	19	that	that	SCONJ
gujaf-446	133	20	the	the	DET
gujaf-446	133	21	effectiveness	effectiveness	NOUN
gujaf-446	133	22	of	of	ADP
gujaf-446	133	23	board	board	NOUN
gujaf-446	133	24	independence	independence	NOUN
gujaf-446	133	25	may	may	AUX
gujaf-446	133	26	vary	vary	VERB
gujaf-446	133	27	depending	depend	VERB
gujaf-446	133	28	on	on	ADP
gujaf-446	133	29	the	the	DET
gujaf-446	133	30	firm	firm	NOUN
gujaf-446	133	31	's	's	PART
gujaf-446	133	32	performance	performance	NOUN
gujaf-446	133	33	level	level	NOUN
gujaf-446	133	34	.	.	PUNCT
gujaf-446	134	1	gender	gender	NOUN
gujaf-446	134	2	diversity	diversity	NOUN
gujaf-446	134	3	on	on	ADP
gujaf-446	134	4	boards	board	NOUN
gujaf-446	134	5	is	be	AUX
gujaf-446	134	6	another	another	DET
gujaf-446	134	7	aspect	aspect	NOUN
gujaf-446	134	8	of	of	ADP
gujaf-446	134	9	composition	composition	NOUN
gujaf-446	134	10	that	that	PRON
gujaf-446	134	11	has	have	AUX
gujaf-446	134	12	garnered	garner	VERB
gujaf-446	134	13	attention	attention	NOUN
gujaf-446	134	14	.	.	PUNCT
gujaf-446	135	1	haque	haque	PROPN
gujaf-446	135	2	and	and	CCONJ
gujaf-446	135	3	brown	brown	ADJ
gujaf-446	135	4	(	(	PUNCT
gujaf-446	135	5	2021	2021	NUM
gujaf-446	135	6	)	)	PUNCT
gujaf-446	135	7	discovered	discover	VERB
gujaf-446	135	8	that	that	SCONJ
gujaf-446	135	9	the	the	DET
gujaf-446	135	10	proportion	proportion	NOUN
gujaf-446	135	11	of	of	ADP
gujaf-446	135	12	female	female	ADJ
gujaf-446	135	13	directors	director	NOUN
gujaf-446	135	14	has	have	VERB
gujaf-446	135	15	a	a	DET
gujaf-446	135	16	significantly	significantly	ADV
gujaf-446	135	17	positive	positive	ADJ
gujaf-446	135	18	correlation	correlation	NOUN
gujaf-446	135	19	with	with	ADP
gujaf-446	135	20	internal	internal	ADJ
gujaf-446	135	21	control	control	NOUN
gujaf-446	135	22	systems	system	NOUN
gujaf-446	135	23	and	and	CCONJ
gujaf-446	135	24	information	information	NOUN
gujaf-446	135	25	communication	communication	NOUN
gujaf-446	135	26	,	,	PUNCT
gujaf-446	135	27	which	which	PRON
gujaf-446	135	28	can	can	AUX
gujaf-446	135	29	enhance	enhance	VERB
gujaf-446	135	30	firm	firm	ADJ
gujaf-446	135	31	performance	performance	NOUN
gujaf-446	135	32	.	.	PUNCT
gujaf-446	136	1	however	however	ADV
gujaf-446	136	2	,	,	PUNCT
gujaf-446	136	3	the	the	DET
gujaf-446	136	4	impact	impact	NOUN
gujaf-446	136	5	of	of	ADP
gujaf-446	136	6	gender	gender	NOUN
gujaf-446	136	7	diversity	diversity	NOUN
gujaf-446	136	8	may	may	AUX
gujaf-446	136	9	be	be	AUX
gujaf-446	136	10	context	context	NOUN
gujaf-446	136	11	-	-	PUNCT
gujaf-446	136	12	dependent	dependent	ADJ
gujaf-446	136	13	;	;	PUNCT
gujaf-446	136	14	for	for	ADP
gujaf-446	136	15	example	example	NOUN
gujaf-446	136	16	,	,	PUNCT
gujaf-446	136	17	brahma	brahma	NOUN
gujaf-446	136	18	et	et	PROPN
gujaf-446	136	19	al	al	PROPN
gujaf-446	136	20	.	.	PROPN
gujaf-446	136	21	(	(	PUNCT
gujaf-446	136	22	2020	2020	NUM
gujaf-446	136	23	)	)	PUNCT
gujaf-446	136	24	noted	note	VERB
gujaf-446	136	25	that	that	SCONJ
gujaf-446	136	26	while	while	SCONJ
gujaf-446	136	27	gender	gender	NOUN
gujaf-446	136	28	diversity	diversity	NOUN
gujaf-446	136	29	positively	positively	ADV
gujaf-446	136	30	influences	influence	VERB
gujaf-446	136	31	profitability	profitability	NOUN
gujaf-446	136	32	in	in	ADP
gujaf-446	136	33	high	high	ADV
gujaf-446	136	34	-	-	PUNCT
gujaf-446	136	35	performing	perform	VERB
gujaf-446	136	36	firms	firm	NOUN
gujaf-446	136	37	,	,	PUNCT
gujaf-446	136	38	the	the	DET
gujaf-446	136	39	effect	effect	NOUN
gujaf-446	136	40	is	be	AUX
gujaf-446	136	41	not	not	PART
gujaf-446	136	42	statistically	statistically	ADV
gujaf-446	136	43	significant	significant	ADJ
gujaf-446	136	44	in	in	ADP
gujaf-446	136	45	lower	lower	ADV
gujaf-446	136	46	-	-	PUNCT
gujaf-446	136	47	performing	perform	VERB
gujaf-446	136	48	ones	one	NOUN
gujaf-446	136	49	.	.	PUNCT
gujaf-446	137	1	in	in	ADP
gujaf-446	137	2	this	this	DET
gujaf-446	137	3	context	context	NOUN
gujaf-446	137	4	,	,	PUNCT
gujaf-446	137	5	the	the	DET
gujaf-446	137	6	paper	paper	NOUN
gujaf-446	137	7	tests	test	VERB
gujaf-446	137	8	the	the	DET
gujaf-446	137	9	second	second	ADJ
gujaf-446	137	10	hull	hull	NOUN
gujaf-446	137	11	(	(	PUNCT
gujaf-446	137	12	h2	h2	PROPN
gujaf-446	137	13	)	)	PUNCT
gujaf-446	137	14	which	which	PRON
gujaf-446	137	15	states	state	VERB
gujaf-446	137	16	that	that	SCONJ
gujaf-446	137	17	:	:	PUNCT
gujaf-446	137	18	board	board	NOUN
gujaf-446	137	19	composition	composition	NOUN
gujaf-446	137	20	significantly	significantly	ADV
gujaf-446	137	21	influences	influence	VERB
gujaf-446	137	22	firm	firm	ADJ
gujaf-446	137	23	profitability	profitability	NOUN
gujaf-446	137	24	.	.	PUNCT
gujaf-446	138	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	138	2	,	,	PUNCT
gujaf-446	138	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	138	4	504	504	NUM
gujaf-446	138	5	moreso	moreso	NOUN
gujaf-446	138	6	,	,	PUNCT
gujaf-446	138	7	the	the	DET
gujaf-446	138	8	frequency	frequency	NOUN
gujaf-446	138	9	of	of	ADP
gujaf-446	138	10	board	board	NOUN
gujaf-446	138	11	meetings	meeting	NOUN
gujaf-446	138	12	is	be	AUX
gujaf-446	138	13	a	a	DET
gujaf-446	138	14	critical	critical	ADJ
gujaf-446	138	15	aspect	aspect	NOUN
gujaf-446	138	16	of	of	ADP
gujaf-446	138	17	corporate	corporate	ADJ
gujaf-446	138	18	governance	governance	NOUN
gujaf-446	138	19	,	,	PUNCT
gujaf-446	138	20	reflecting	reflect	VERB
gujaf-446	138	21	the	the	DET
gujaf-446	138	22	board	board	NOUN
gujaf-446	138	23	's	's	PART
gujaf-446	138	24	diligence	diligence	NOUN
gujaf-446	138	25	in	in	ADP
gujaf-446	138	26	overseeing	oversee	VERB
gujaf-446	138	27	management	management	NOUN
gujaf-446	138	28	and	and	CCONJ
gujaf-446	138	29	making	make	VERB
gujaf-446	138	30	strategic	strategic	ADJ
gujaf-446	138	31	decisions	decision	NOUN
gujaf-446	138	32	.	.	PUNCT
gujaf-446	139	1	regular	regular	ADJ
gujaf-446	139	2	meetings	meeting	NOUN
gujaf-446	139	3	provide	provide	VERB
gujaf-446	139	4	opportunities	opportunity	NOUN
gujaf-446	139	5	for	for	SCONJ
gujaf-446	139	6	directors	director	NOUN
gujaf-446	139	7	to	to	PART
gujaf-446	139	8	acquire	acquire	VERB
gujaf-446	139	9	soft	soft	ADJ
gujaf-446	139	10	information	information	NOUN
gujaf-446	139	11	,	,	PUNCT
gujaf-446	139	12	engage	engage	VERB
gujaf-446	139	13	in	in	ADP
gujaf-446	139	14	meaningful	meaningful	ADJ
gujaf-446	139	15	discussions	discussion	NOUN
gujaf-446	139	16	,	,	PUNCT
gujaf-446	139	17	and	and	CCONJ
gujaf-446	139	18	monitor	monitor	VERB
gujaf-446	139	19	executive	executive	ADJ
gujaf-446	139	20	actions	action	NOUN
gujaf-446	139	21	effectively	effectively	ADV
gujaf-446	139	22	(	(	PUNCT
gujaf-446	139	23	brickley	brickley	PROPN
gujaf-446	139	24	&	&	CCONJ
gujaf-446	139	25	zimmerman	zimmerman	PROPN
gujaf-446	139	26	,	,	PUNCT
gujaf-446	139	27	2010	2010	NUM
gujaf-446	139	28	;	;	PUNCT
gujaf-446	139	29	adams	adams	PROPN
gujaf-446	139	30	et	et	PROPN
gujaf-446	139	31	al	al	PROPN
gujaf-446	139	32	.	.	PROPN
gujaf-446	139	33	,	,	PUNCT
gujaf-446	139	34	2021	2021	NUM
gujaf-446	139	35	)	)	PUNCT
gujaf-446	139	36	.	.	PUNCT
gujaf-446	140	1	empirical	empirical	ADJ
gujaf-446	140	2	evidence	evidence	NOUN
gujaf-446	140	3	suggests	suggest	VERB
gujaf-446	140	4	a	a	DET
gujaf-446	140	5	positive	positive	ADJ
gujaf-446	140	6	relationship	relationship	NOUN
gujaf-446	140	7	between	between	ADP
gujaf-446	140	8	meeting	meet	VERB
gujaf-446	140	9	frequency	frequency	NOUN
gujaf-446	140	10	and	and	CCONJ
gujaf-446	140	11	firm	firm	ADJ
gujaf-446	140	12	performance	performance	NOUN
gujaf-446	140	13	;	;	PUNCT
gujaf-446	140	14	for	for	ADP
gujaf-446	140	15	instance	instance	NOUN
gujaf-446	140	16	,	,	PUNCT
gujaf-446	140	17	cornelli	cornelli	PROPN
gujaf-446	140	18	et	et	PROPN
gujaf-446	140	19	al	al	PROPN
gujaf-446	140	20	.	.	PROPN
gujaf-446	141	1	(	(	PUNCT
gujaf-446	141	2	2013	2013	NUM
gujaf-446	141	3	)	)	PUNCT
gujaf-446	141	4	found	find	VERB
gujaf-446	141	5	that	that	SCONJ
gujaf-446	141	6	increased	increase	VERB
gujaf-446	141	7	board	board	NOUN
gujaf-446	141	8	meetings	meeting	NOUN
gujaf-446	141	9	enhance	enhance	VERB
gujaf-446	141	10	the	the	DET
gujaf-446	141	11	board	board	NOUN
gujaf-446	141	12	's	's	PART
gujaf-446	141	13	ability	ability	NOUN
gujaf-446	141	14	to	to	PART
gujaf-446	141	15	make	make	VERB
gujaf-446	141	16	informed	informed	ADJ
gujaf-446	141	17	decisions	decision	NOUN
gujaf-446	141	18	,	,	PUNCT
gujaf-446	141	19	thereby	thereby	ADV
gujaf-446	141	20	improving	improve	VERB
gujaf-446	141	21	firm	firm	ADJ
gujaf-446	141	22	outcomes	outcome	NOUN
gujaf-446	141	23	.	.	PUNCT
gujaf-446	142	1	however	however	ADV
gujaf-446	142	2	,	,	PUNCT
gujaf-446	142	3	the	the	DET
gujaf-446	142	4	benefits	benefit	NOUN
gujaf-446	142	5	of	of	ADP
gujaf-446	142	6	frequent	frequent	ADJ
gujaf-446	142	7	meetings	meeting	NOUN
gujaf-446	142	8	may	may	AUX
gujaf-446	142	9	diminish	diminish	VERB
gujaf-446	142	10	if	if	SCONJ
gujaf-446	142	11	they	they	PRON
gujaf-446	142	12	lead	lead	VERB
gujaf-446	142	13	to	to	ADP
gujaf-446	142	14	director	director	NOUN
gujaf-446	142	15	fatigue	fatigue	NOUN
gujaf-446	142	16	or	or	CCONJ
gujaf-446	142	17	become	become	VERB
gujaf-446	142	18	perfunctory	perfunctory	ADJ
gujaf-446	142	19	.	.	PUNCT
gujaf-446	143	1	fich	fich	NOUN
gujaf-446	143	2	and	and	CCONJ
gujaf-446	143	3	shivdasani	shivdasani	PROPN
gujaf-446	143	4	(	(	PUNCT
gujaf-446	143	5	2005	2005	NUM
gujaf-446	143	6	)	)	PUNCT
gujaf-446	143	7	observed	observe	VERB
gujaf-446	143	8	that	that	SCONJ
gujaf-446	143	9	overburdened	overburden	VERB
gujaf-446	143	10	directors	director	NOUN
gujaf-446	143	11	attending	attend	VERB
gujaf-446	143	12	numerous	numerous	ADJ
gujaf-446	143	13	meetings	meeting	NOUN
gujaf-446	143	14	may	may	AUX
gujaf-446	143	15	not	not	PART
gujaf-446	143	16	contribute	contribute	VERB
gujaf-446	143	17	effectively	effectively	ADV
gujaf-446	143	18	to	to	ADP
gujaf-446	143	19	governance	governance	NOUN
gujaf-446	143	20	,	,	PUNCT
gujaf-446	143	21	potentially	potentially	ADV
gujaf-446	143	22	negating	negate	VERB
gujaf-446	143	23	the	the	DET
gujaf-446	143	24	advantages	advantage	NOUN
gujaf-446	143	25	of	of	ADP
gujaf-446	143	26	frequent	frequent	ADJ
gujaf-446	143	27	meetings	meeting	NOUN
gujaf-446	143	28	.	.	PUNCT
gujaf-446	144	1	therefore	therefore	ADV
gujaf-446	144	2	,	,	PUNCT
gujaf-446	144	3	while	while	SCONJ
gujaf-446	144	4	regular	regular	ADJ
gujaf-446	144	5	board	board	NOUN
gujaf-446	144	6	meetings	meeting	NOUN
gujaf-446	144	7	are	be	AUX
gujaf-446	144	8	generally	generally	ADV
gujaf-446	144	9	beneficial	beneficial	ADJ
gujaf-446	144	10	,	,	PUNCT
gujaf-446	144	11	their	their	PRON
gujaf-446	144	12	effectiveness	effectiveness	NOUN
gujaf-446	144	13	depends	depend	VERB
gujaf-446	144	14	on	on	ADP
gujaf-446	144	15	the	the	DET
gujaf-446	144	16	quality	quality	NOUN
gujaf-446	144	17	of	of	ADP
gujaf-446	144	18	engagement	engagement	NOUN
gujaf-446	144	19	and	and	CCONJ
gujaf-446	144	20	the	the	DET
gujaf-446	144	21	directors	director	NOUN
gujaf-446	144	22	'	'	PART
gujaf-446	144	23	capacity	capacity	NOUN
gujaf-446	144	24	to	to	PART
gujaf-446	144	25	contribute	contribute	VERB
gujaf-446	144	26	meaningfully	meaningfully	ADV
gujaf-446	144	27	.	.	PUNCT
gujaf-446	145	1	therefore	therefore	ADV
gujaf-446	145	2	,	,	PUNCT
gujaf-446	145	3	the	the	DET
gujaf-446	145	4	article	article	NOUN
gujaf-446	145	5	tests	test	VERB
gujaf-446	145	6	a	a	DET
gujaf-446	145	7	third	third	ADJ
gujaf-446	145	8	(	(	PUNCT
gujaf-446	145	9	h3	h3	NOUN
gujaf-446	145	10	)	)	PUNCT
gujaf-446	145	11	null	null	NOUN
gujaf-446	145	12	given	give	VERB
gujaf-446	145	13	as	as	ADP
gujaf-446	145	14	:	:	PUNCT
gujaf-446	145	15	board	board	NOUN
gujaf-446	145	16	meeting	meeting	NOUN
gujaf-446	145	17	frequency	frequency	NOUN
gujaf-446	145	18	significantly	significantly	ADV
gujaf-446	145	19	affects	affect	VERB
gujaf-446	145	20	firm	firm	ADJ
gujaf-446	145	21	profitability	profitability	NOUN
gujaf-446	145	22	.	.	PUNCT
gujaf-446	146	1	lastly	lastly	ADV
gujaf-446	146	2	,	,	PUNCT
gujaf-446	146	3	the	the	DET
gujaf-446	146	4	regulatorystringency	regulatorystringency	NOUN
gujaf-446	146	5	,	,	PUNCT
gujaf-446	146	6	encompassing	encompass	VERB
gujaf-446	146	7	the	the	DET
gujaf-446	146	8	rigor	rigor	NOUN
gujaf-446	146	9	and	and	CCONJ
gujaf-446	146	10	enforcement	enforcement	NOUN
gujaf-446	146	11	of	of	ADP
gujaf-446	146	12	laws	law	NOUN
gujaf-446	146	13	governing	govern	VERB
gujaf-446	146	14	corporate	corporate	ADJ
gujaf-446	146	15	behavior	behavior	NOUN
gujaf-446	146	16	,	,	PUNCT
gujaf-446	146	17	can	can	AUX
gujaf-446	146	18	significantly	significantly	ADV
gujaf-446	146	19	influence	influence	VERB
gujaf-446	146	20	the	the	DET
gujaf-446	146	21	effectiveness	effectiveness	NOUN
gujaf-446	146	22	of	of	ADP
gujaf-446	146	23	board	board	NOUN
gujaf-446	146	24	characteristics	characteristic	NOUN
gujaf-446	146	25	on	on	ADP
gujaf-446	146	26	firm	firm	ADJ
gujaf-446	146	27	profitability	profitability	NOUN
gujaf-446	146	28	.	.	PUNCT
gujaf-446	147	1	while	while	SCONJ
gujaf-446	147	2	robust	robust	ADJ
gujaf-446	147	3	regulations	regulation	NOUN
gujaf-446	147	4	aim	aim	VERB
gujaf-446	147	5	to	to	PART
gujaf-446	147	6	enhance	enhance	VERB
gujaf-446	147	7	transparency	transparency	NOUN
gujaf-446	147	8	and	and	CCONJ
gujaf-446	147	9	accountability	accountability	NOUN
gujaf-446	147	10	,	,	PUNCT
gujaf-446	147	11	excessive	excessive	ADJ
gujaf-446	147	12	or	or	CCONJ
gujaf-446	147	13	rigid	rigid	ADJ
gujaf-446	147	14	regulatory	regulatory	ADJ
gujaf-446	147	15	frameworks	framework	NOUN
gujaf-446	147	16	may	may	AUX
gujaf-446	147	17	constrain	constrain	VERB
gujaf-446	147	18	managerial	managerial	ADJ
gujaf-446	147	19	discretion	discretion	NOUN
gujaf-446	147	20	and	and	CCONJ
gujaf-446	147	21	stifle	stifle	VERB
gujaf-446	147	22	innovation	innovation	NOUN
gujaf-446	147	23	,	,	PUNCT
gujaf-446	147	24	thereby	thereby	ADV
gujaf-446	147	25	dampening	dampen	VERB
gujaf-446	147	26	the	the	DET
gujaf-446	147	27	positive	positive	ADJ
gujaf-446	147	28	effects	effect	NOUN
gujaf-446	147	29	of	of	ADP
gujaf-446	147	30	effective	effective	ADJ
gujaf-446	147	31	board	board	NOUN
gujaf-446	147	32	governance	governance	NOUN
gujaf-446	147	33	(	(	PUNCT
gujaf-446	147	34	gerged	gerge	VERB
gujaf-446	147	35	et	et	PROPN
gujaf-446	147	36	al	al	PROPN
gujaf-446	147	37	.	.	PROPN
gujaf-446	147	38	,	,	PUNCT
gujaf-446	147	39	2022	2022	NUM
gujaf-446	147	40	)	)	PUNCT
gujaf-446	147	41	.	.	PUNCT
gujaf-446	148	1	in	in	ADP
gujaf-446	148	2	the	the	DET
gujaf-446	148	3	mena	mena	PROPN
gujaf-446	148	4	region	region	PROPN
gujaf-446	148	5	,	,	PUNCT
gujaf-446	148	6	gerged	gerge	VERB
gujaf-446	148	7	et	et	PROPN
gujaf-446	148	8	al	al	PROPN
gujaf-446	148	9	.	.	PROPN
gujaf-446	149	1	(	(	PUNCT
gujaf-446	149	2	2022	2022	NUM
gujaf-446	149	3	)	)	PUNCT
gujaf-446	149	4	found	find	VERB
gujaf-446	149	5	that	that	SCONJ
gujaf-446	149	6	higher	high	ADJ
gujaf-446	149	7	regulatory	regulatory	ADJ
gujaf-446	149	8	quality	quality	NOUN
gujaf-446	149	9	positively	positively	ADV
gujaf-446	149	10	impacts	impact	VERB
gujaf-446	149	11	sustainability	sustainability	NOUN
gujaf-446	149	12	disclosure	disclosure	NOUN
gujaf-446	149	13	but	but	CCONJ
gujaf-446	149	14	may	may	AUX
gujaf-446	149	15	not	not	PART
gujaf-446	149	16	directly	directly	ADV
gujaf-446	149	17	translate	translate	VERB
gujaf-446	149	18	to	to	ADP
gujaf-446	149	19	improved	improve	VERB
gujaf-446	149	20	financial	financial	ADJ
gujaf-446	149	21	performance	performance	NOUN
gujaf-446	149	22	.	.	PUNCT
gujaf-446	150	1	moreover	moreover	ADV
gujaf-446	150	2	,	,	PUNCT
gujaf-446	150	3	stringent	stringent	ADJ
gujaf-446	150	4	regulations	regulation	NOUN
gujaf-446	150	5	may	may	AUX
gujaf-446	150	6	impose	impose	VERB
gujaf-446	150	7	additional	additional	ADJ
gujaf-446	150	8	compliance	compliance	NOUN
gujaf-446	150	9	costs	cost	NOUN
gujaf-446	150	10	and	and	CCONJ
gujaf-446	150	11	administrative	administrative	ADJ
gujaf-446	150	12	burdens	burden	NOUN
gujaf-446	150	13	,	,	PUNCT
gujaf-446	150	14	diverting	divert	VERB
gujaf-446	150	15	resources	resource	NOUN
gujaf-446	150	16	from	from	ADP
gujaf-446	150	17	productive	productive	ADJ
gujaf-446	150	18	activities	activity	NOUN
gujaf-446	150	19	and	and	CCONJ
gujaf-446	150	20	potentially	potentially	ADV
gujaf-446	150	21	negating	negate	VERB
gujaf-446	150	22	the	the	DET
gujaf-446	150	23	benefitsof	benefitsof	NOUN
gujaf-446	150	24	strong	strong	ADJ
gujaf-446	150	25	board	board	NOUN
gujaf-446	150	26	structures	structure	NOUN
gujaf-446	150	27	.	.	PUNCT
gujaf-446	151	1	for	for	ADP
gujaf-446	151	2	instance	instance	NOUN
gujaf-446	151	3	,	,	PUNCT
gujaf-446	151	4	dabor	dabor	PROPN
gujaf-446	151	5	et	et	PROPN
gujaf-446	151	6	al	al	PROPN
gujaf-446	151	7	.	.	PROPN
gujaf-446	152	1	(	(	PUNCT
gujaf-446	152	2	2024	2024	NUM
gujaf-446	152	3	)	)	PUNCT
gujaf-446	152	4	observed	observe	VERB
gujaf-446	152	5	that	that	SCONJ
gujaf-446	152	6	regulatory	regulatory	ADJ
gujaf-446	152	7	compliance	compliance	NOUN
gujaf-446	152	8	requirements	requirement	NOUN
gujaf-446	152	9	in	in	ADP
gujaf-446	152	10	nigeria	nigeria	PROPN
gujaf-446	152	11	could	could	AUX
gujaf-446	152	12	undermine	undermine	VERB
gujaf-446	152	13	the	the	DET
gujaf-446	152	14	positive	positive	ADJ
gujaf-446	152	15	influence	influence	NOUN
gujaf-446	152	16	of	of	ADP
gujaf-446	152	17	board	board	NOUN
gujaf-446	152	18	independence	independence	NOUN
gujaf-446	152	19	and	and	CCONJ
gujaf-446	152	20	expertise	expertise	NOUN
gujaf-446	152	21	on	on	ADP
gujaf-446	152	22	firm	firm	ADJ
gujaf-446	152	23	performance	performance	NOUN
gujaf-446	152	24	.	.	PUNCT
gujaf-446	153	1	therefore	therefore	ADV
gujaf-446	153	2	,	,	PUNCT
gujaf-446	153	3	while	while	SCONJ
gujaf-446	153	4	regulation	regulation	NOUN
gujaf-446	153	5	is	be	AUX
gujaf-446	153	6	essential	essential	ADJ
gujaf-446	153	7	for	for	ADP
gujaf-446	153	8	maintaining	maintain	VERB
gujaf-446	153	9	corporate	corporate	ADJ
gujaf-446	153	10	integrity	integrity	NOUN
gujaf-446	153	11	,	,	PUNCT
gujaf-446	153	12	its	its	PRON
gujaf-446	153	13	stringency	stringency	NOUN
gujaf-446	153	14	must	must	AUX
gujaf-446	153	15	be	be	AUX
gujaf-446	153	16	balanced	balance	VERB
gujaf-446	153	17	to	to	PART
gujaf-446	153	18	avoid	avoid	VERB
gujaf-446	153	19	unintended	unintended	ADJ
gujaf-446	153	20	adverse	adverse	ADJ
gujaf-446	153	21	effects	effect	NOUN
gujaf-446	153	22	on	on	ADP
gujaf-446	153	23	firm	firm	ADJ
gujaf-446	153	24	profitability	profitability	NOUN
gujaf-446	153	25	.	.	PUNCT
gujaf-446	154	1	hence	hence	ADV
gujaf-446	154	2	,	,	PUNCT
gujaf-446	154	3	we	we	PRON
gujaf-446	154	4	evaluate	evaluate	VERB
gujaf-446	154	5	the	the	DET
gujaf-446	154	6	fourth	fourth	ADJ
gujaf-446	154	7	null	null	NOUN
gujaf-446	154	8	(	(	PUNCT
gujaf-446	154	9	h4	h4	PROPN
gujaf-446	154	10	)	)	PUNCT
gujaf-446	154	11	which	which	PRON
gujaf-446	154	12	states	state	VERB
gujaf-446	154	13	that	that	SCONJ
gujaf-446	154	14	:	:	PUNCT
gujaf-446	154	15	regulatory	regulatory	ADJ
gujaf-446	154	16	stringency	stringency	NOUN
gujaf-446	154	17	negatively	negatively	ADV
gujaf-446	154	18	moderates	moderate	VERB
gujaf-446	154	19	the	the	DET
gujaf-446	154	20	relationship	relationship	NOUN
gujaf-446	154	21	between	between	ADP
gujaf-446	154	22	board	board	NOUN
gujaf-446	154	23	characteristics	characteristic	NOUN
gujaf-446	154	24	and	and	CCONJ
gujaf-446	154	25	profitability	profitability	NOUN
gujaf-446	154	26	.	.	PUNCT
gujaf-446	155	1	3.0	3.0	NUM
gujaf-446	155	2	methodology	methodology	NOUN
gujaf-446	155	3	the	the	DET
gujaf-446	155	4	relationship	relationship	NOUN
gujaf-446	155	5	between	between	ADP
gujaf-446	155	6	corporate	corporate	ADJ
gujaf-446	155	7	board	board	NOUN
gujaf-446	155	8	characteristics	characteristic	NOUN
gujaf-446	155	9	and	and	CCONJ
gujaf-446	155	10	firm	firm	ADJ
gujaf-446	155	11	profitability	profitability	NOUN
gujaf-446	155	12	,	,	PUNCT
gujaf-446	155	13	especially	especially	ADV
gujaf-446	155	14	under	under	ADP
gujaf-446	155	15	varying	vary	VERB
gujaf-446	155	16	levels	level	NOUN
gujaf-446	155	17	of	of	ADP
gujaf-446	155	18	regulatory	regulatory	ADJ
gujaf-446	155	19	oversight	oversight	NOUN
gujaf-446	155	20	,	,	PUNCT
gujaf-446	155	21	is	be	AUX
gujaf-446	155	22	conceptually	conceptually	ADV
gujaf-446	155	23	grounded	ground	VERB
gujaf-446	155	24	in	in	ADP
gujaf-446	155	25	multiple	multiple	ADJ
gujaf-446	155	26	theoretical	theoretical	ADJ
gujaf-446	155	27	frameworks	framework	NOUN
gujaf-446	155	28	.	.	PUNCT
gujaf-446	156	1	in	in	ADP
gujaf-446	156	2	this	this	DET
gujaf-446	156	3	study	study	NOUN
gujaf-446	156	4	,	,	PUNCT
gujaf-446	156	5	we	we	PRON
gujaf-446	156	6	rely	rely	VERB
gujaf-446	156	7	on	on	ADP
gujaf-446	156	8	an	an	DET
gujaf-446	156	9	integrated	integrate	VERB
gujaf-446	156	10	theoretical	theoretical	ADJ
gujaf-446	156	11	base	base	NOUN
gujaf-446	156	12	that	that	PRON
gujaf-446	156	13	includes	include	VERB
gujaf-446	156	14	agency	agency	NOUN
gujaf-446	156	15	theory	theory	NOUN
gujaf-446	156	16	,	,	PUNCT
gujaf-446	156	17	resource	resource	NOUN
gujaf-446	156	18	dependence	dependence	NOUN
gujaf-446	156	19	theory	theory	NOUN
gujaf-446	156	20	(	(	PUNCT
gujaf-446	156	21	rdt	rdt	PROPN
gujaf-446	156	22	)	)	PUNCT
gujaf-446	156	23	,	,	PUNCT
gujaf-446	156	24	stakeholder	stakeholder	NOUN
gujaf-446	156	25	theory	theory	NOUN
gujaf-446	156	26	,	,	PUNCT
gujaf-446	156	27	and	and	CCONJ
gujaf-446	156	28	institutional	institutional	ADJ
gujaf-446	156	29	theory	theory	NOUN
gujaf-446	156	30	,	,	PUNCT
gujaf-446	156	31	each	each	PRON
gujaf-446	156	32	offering	offer	VERB
gujaf-446	156	33	distinct	distinct	ADJ
gujaf-446	156	34	mechanisms	mechanism	NOUN
gujaf-446	156	35	through	through	ADP
gujaf-446	156	36	which	which	PRON
gujaf-446	156	37	governance	governance	NOUN
gujaf-446	156	38	structures	structure	NOUN
gujaf-446	156	39	and	and	CCONJ
gujaf-446	156	40	regulatory	regulatory	ADJ
gujaf-446	156	41	environments	environment	NOUN
gujaf-446	156	42	shape	shape	NOUN
gujaf-446	156	43	firm	firm	ADJ
gujaf-446	156	44	performance	performance	NOUN
gujaf-446	156	45	.	.	PUNCT
gujaf-446	157	1	in	in	ADP
gujaf-446	157	2	addition	addition	NOUN
gujaf-446	157	3	to	to	ADP
gujaf-446	157	4	conceptual	conceptual	ADJ
gujaf-446	157	5	discussions	discussion	NOUN
gujaf-446	157	6	,	,	PUNCT
gujaf-446	157	7	these	these	DET
gujaf-446	157	8	theories	theory	NOUN
gujaf-446	157	9	can	can	AUX
gujaf-446	157	10	be	be	AUX
gujaf-446	157	11	formalized	formalize	VERB
gujaf-446	157	12	using	use	VERB
gujaf-446	157	13	econometric	econometric	ADJ
gujaf-446	157	14	and	and	CCONJ
gujaf-446	157	15	optimization	optimization	NOUN
gujaf-446	157	16	representations	representation	NOUN
gujaf-446	157	17	to	to	PART
gujaf-446	157	18	highlight	highlight	VERB
gujaf-446	157	19	their	their	PRON
gujaf-446	157	20	predictive	predictive	ADJ
gujaf-446	157	21	logic	logic	NOUN
gujaf-446	157	22	and	and	CCONJ
gujaf-446	157	23	empirical	empirical	ADJ
gujaf-446	157	24	relevance	relevance	NOUN
gujaf-446	157	25	.	.	PUNCT
gujaf-446	158	1	the	the	DET
gujaf-446	158	2	agency	agency	NOUN
gujaf-446	158	3	theory	theory	NOUN
gujaf-446	158	4	(	(	PUNCT
gujaf-446	158	5	jensen	jensen	PROPN
gujaf-446	158	6	&	&	CCONJ
gujaf-446	158	7	meckling	meckling	PROPN
gujaf-446	158	8	,	,	PUNCT
gujaf-446	158	9	1976	1976	NUM
gujaf-446	158	10	)	)	PUNCT
gujaf-446	158	11	addresses	address	VERB
gujaf-446	158	12	the	the	DET
gujaf-446	158	13	principal	principal	ADJ
gujaf-446	158	14	-	-	PUNCT
gujaf-446	158	15	agent	agent	NOUN
gujaf-446	158	16	problem	problem	NOUN
gujaf-446	158	17	,	,	PUNCT
gujaf-446	158	18	wherea	wherea	VERB
gujaf-446	158	19	separation	separation	NOUN
gujaf-446	158	20	between	between	ADP
gujaf-446	158	21	ownership	ownership	NOUN
gujaf-446	158	22	(	(	PUNCT
gujaf-446	158	23	principals	principal	NOUN
gujaf-446	158	24	/	/	SYM
gujaf-446	158	25	shareholders	shareholder	NOUN
gujaf-446	158	26	)	)	PUNCT
gujaf-446	158	27	and	and	CCONJ
gujaf-446	158	28	control	control	NOUN
gujaf-446	158	29	(	(	PUNCT
gujaf-446	158	30	agents	agent	NOUN
gujaf-446	158	31	/	/	SYM
gujaf-446	158	32	managers	manager	NOUN
gujaf-446	158	33	)	)	PUNCT
gujaf-446	158	34	may	may	AUX
gujaf-446	158	35	resultinopportunisticbehavior.theboardofdirectorsisakeygovernancemechanismto	resultinopportunisticbehavior.theboardofdirectorsisakeygovernancemechanismto	PROPN
gujaf-446	158	36	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	158	37	,	,	PUNCT
gujaf-446	158	38	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	158	39	505	505	NUM
gujaf-446	158	40	align	align	VERB
gujaf-446	158	41	the	the	DET
gujaf-446	158	42	interests	interest	NOUN
gujaf-446	158	43	of	of	ADP
gujaf-446	158	44	both	both	DET
gujaf-446	158	45	parties	party	NOUN
gujaf-446	158	46	.	.	PUNCT
gujaf-446	159	1	board	board	NOUN
gujaf-446	159	2	effectiveness	effectiveness	NOUN
gujaf-446	159	3	,	,	PUNCT
gujaf-446	159	4	captured	capture	VERB
gujaf-446	159	5	through	through	ADP
gujaf-446	159	6	size	size	NOUN
gujaf-446	159	7	,	,	PUNCT
gujaf-446	159	8	independence	independence	NOUN
gujaf-446	159	9	,	,	PUNCT
gujaf-446	159	10	financial	financial	ADJ
gujaf-446	159	11	expertise	expertise	NOUN
gujaf-446	159	12	,	,	PUNCT
gujaf-446	159	13	and	and	CCONJ
gujaf-446	159	14	gender	gender	NOUN
gujaf-446	159	15	diversity	diversity	NOUN
gujaf-446	159	16	,	,	PUNCT
gujaf-446	159	17	can	can	AUX
gujaf-446	159	18	influence	influence	VERB
gujaf-446	159	19	managerial	managerial	ADJ
gujaf-446	159	20	behavior	behavior	NOUN
gujaf-446	159	21	and	and	CCONJ
gujaf-446	159	22	,	,	PUNCT
gujaf-446	159	23	ultimately	ultimately	ADV
gujaf-446	159	24	,	,	PUNCT
gujaf-446	159	25	firm	firm	ADJ
gujaf-446	159	26	profitability	profitability	NOUN
gujaf-446	159	27	.	.	PUNCT
gujaf-446	160	1	this	this	DET
gujaf-446	160	2	agency	agency	NOUN
gujaf-446	160	3	relationship	relationship	NOUN
gujaf-446	160	4	can	can	AUX
gujaf-446	160	5	be	be	AUX
gujaf-446	160	6	described	describe	VERB
gujaf-446	160	7	using	use	VERB
gujaf-446	160	8	a	a	DET
gujaf-446	160	9	utility	utility	NOUN
gujaf-446	160	10	maximization	maximization	NOUN
gujaf-446	160	11	framework	framework	NOUN
gujaf-446	160	12	.	.	PUNCT
gujaf-446	161	1	let	let	VERB
gujaf-446	161	2	the	the	DET
gujaf-446	161	3	utility	utility	NOUN
gujaf-446	161	4	of	of	ADP
gujaf-446	161	5	the	the	DET
gujaf-446	161	6	manager	manager	NOUN
gujaf-446	161	7	(	(	PUNCT
gujaf-446	161	8	agent	agent	NOUN
gujaf-446	161	9	)	)	PUNCT
gujaf-446	161	10	be	be	AUX
gujaf-446	161	11	denoted	denote	VERB
gujaf-446	161	12	by	by	ADP
gujaf-446	161	13	:	:	PUNCT
gujaf-446	161	14	𝑈𝐴=𝑓(𝐶,𝐸	𝑈𝐴=𝑓(𝐶,𝐸	NUM
gujaf-446	161	15	)	)	PUNCT
gujaf-446	161	16	(	(	PUNCT
gujaf-446	161	17	1	1	X
gujaf-446	161	18	)	)	PUNCT
gujaf-446	161	19	where𝐶iscompensationand𝐸representseffort(whichcarriesdisutilityfortheagent	where𝐶iscompensationand𝐸representseffort(whichcarriesdisutilityfortheagent	NOUN
gujaf-446	161	20	)	)	PUNCT
gujaf-446	161	21	.	.	PUNCT
gujaf-446	162	1	the	the	DET
gujaf-446	162	2	principal	principal	NOUN
gujaf-446	162	3	's	's	PART
gujaf-446	162	4	profit	profit	NOUN
gujaf-446	162	5	function	function	NOUN
gujaf-446	162	6	is	be	AUX
gujaf-446	162	7	defined	define	VERB
gujaf-446	162	8	as	as	ADP
gujaf-446	162	9	:	:	PUNCT
gujaf-446	162	10	п=𝑅(𝐸)−𝐶	п=𝑅(𝐸)−𝐶	NOUN
gujaf-446	162	11	(	(	PUNCT
gujaf-446	162	12	2	2	NUM
gujaf-446	162	13	)	)	PUNCT
gujaf-446	162	14	where	where	SCONJ
gujaf-446	162	15	𝑅(𝐸	𝑅(𝐸	ADV
gujaf-446	162	16	)	)	PUNCT
gujaf-446	162	17	is	be	AUX
gujaf-446	162	18	the	the	DET
gujaf-446	162	19	revenue	revenue	NOUN
gujaf-446	162	20	generated	generate	VERB
gujaf-446	162	21	as	as	ADP
gujaf-446	162	22	a	a	DET
gujaf-446	162	23	function	function	NOUN
gujaf-446	162	24	of	of	ADP
gujaf-446	162	25	managerial	managerial	ADJ
gujaf-446	162	26	effort	effort	NOUN
gujaf-446	162	27	.	.	PUNCT
gujaf-446	163	1	in	in	ADP
gujaf-446	163	2	the	the	DET
gujaf-446	163	3	presence	presence	NOUN
gujaf-446	163	4	of	of	ADP
gujaf-446	163	5	weak	weak	ADJ
gujaf-446	163	6	governance	governance	NOUN
gujaf-446	163	7	,	,	PUNCT
gujaf-446	163	8	managers	manager	NOUN
gujaf-446	163	9	choose	choose	VERB
gujaf-446	163	10	𝐸to	𝐸to	PROPN
gujaf-446	163	11	maximize𝑈𝐴	maximize𝑈𝐴	PROPN
gujaf-446	163	12	,	,	PUNCT
gujaf-446	163	13	not	not	PART
gujaf-446	163	14	necessarily	necessarily	ADV
gujaf-446	163	15	to	to	ADP
gujaf-446	163	16	maximizeп	maximizeп	PROPN
gujaf-446	163	17	.	.	PUNCT
gujaf-446	164	1	the	the	DET
gujaf-446	164	2	board	board	NOUN
gujaf-446	164	3	's	's	PART
gujaf-446	164	4	role	role	NOUN
gujaf-446	164	5	is	be	AUX
gujaf-446	164	6	to	to	PART
gujaf-446	164	7	structure	structure	NOUN
gujaf-446	164	8	𝐶(compensation	𝐶(compensation	NOUN
gujaf-446	164	9	)	)	PUNCT
gujaf-446	164	10	and	and	CCONJ
gujaf-446	164	11	monitor𝐸	monitor𝐸	PROPN
gujaf-446	164	12	,	,	PUNCT
gujaf-446	164	13	such	such	ADJ
gujaf-446	164	14	that	that	SCONJ
gujaf-446	164	15	:	:	PUNCT
gujaf-446	164	16	max𝑅(𝐸)−𝐶	max𝑅(𝐸)−𝐶	PROPN
gujaf-446	164	17	subjectto	subjectto	PROPN
gujaf-446	164	18	𝑈𝐴≥	𝑈𝐴≥	PROPN
gujaf-446	164	19	�	�	PROPN
gujaf-446	164	20	̅	̅	NOUN
gujaf-446	164	21	�	�	PROPN
gujaf-446	164	22	(	(	PUNCT
gujaf-446	164	23	3	3	NUM
gujaf-446	164	24	)	)	PUNCT
gujaf-446	164	25	𝐶,𝐸	𝐶,𝐸	ADV
gujaf-446	164	26	here	here	ADV
gujaf-446	164	27	,	,	PUNCT
gujaf-446	164	28	board	board	NOUN
gujaf-446	164	29	characteristics	characteristic	NOUN
gujaf-446	164	30	serve	serve	VERB
gujaf-446	164	31	as	as	ADP
gujaf-446	164	32	instruments	instrument	NOUN
gujaf-446	164	33	to	to	PART
gujaf-446	164	34	enforce	enforce	VERB
gujaf-446	164	35	the	the	DET
gujaf-446	164	36	constraint	constraint	NOUN
gujaf-446	164	37	and	and	CCONJ
gujaf-446	164	38	ensure	ensure	VERB
gujaf-446	164	39	that	that	SCONJ
gujaf-446	164	40	the	the	DET
gujaf-446	164	41	agent‘s	agent‘s	NOUN
gujaf-446	164	42	behavior	behavior	NOUN
gujaf-446	164	43	aligns	align	VERB
gujaf-446	164	44	with	with	ADP
gujaf-446	164	45	the	the	DET
gujaf-446	164	46	principal‘s	principal‘s	PROPN
gujaf-446	164	47	goals	goal	NOUN
gujaf-446	164	48	.	.	PUNCT
gujaf-446	165	1	recent	recent	ADJ
gujaf-446	165	2	studies	study	NOUN
gujaf-446	165	3	have	have	AUX
gujaf-446	165	4	affirmed	affirm	VERB
gujaf-446	165	5	the	the	DET
gujaf-446	165	6	validityof	validityof	NOUN
gujaf-446	165	7	this	this	DET
gujaf-446	165	8	perspective	perspective	NOUN
gujaf-446	165	9	,	,	PUNCT
gujaf-446	165	10	showing	show	VERB
gujaf-446	165	11	that	that	SCONJ
gujaf-446	165	12	greater	great	ADJ
gujaf-446	165	13	board	board	NOUN
gujaf-446	165	14	independence	independence	NOUN
gujaf-446	165	15	and	and	CCONJ
gujaf-446	165	16	financial	financial	ADJ
gujaf-446	165	17	expertise	expertise	NOUN
gujaf-446	165	18	enhance	enhance	VERB
gujaf-446	165	19	firm	firm	ADJ
gujaf-446	165	20	monitoring	monitoring	NOUN
gujaf-446	165	21	and	and	CCONJ
gujaf-446	165	22	improve	improve	VERB
gujaf-446	165	23	profitability	profitability	NOUN
gujaf-446	165	24	outcomes	outcome	NOUN
gujaf-446	165	25	(	(	PUNCT
gujaf-446	165	26	kouki	kouki	PROPN
gujaf-446	165	27	&	&	CCONJ
gujaf-446	165	28	guizani	guizani	PROPN
gujaf-446	165	29	,	,	PUNCT
gujaf-446	165	30	2021	2021	NUM
gujaf-446	165	31	;	;	PUNCT
gujaf-446	165	32	okoye	okoye	PROPN
gujaf-446	165	33	et	et	PROPN
gujaf-446	165	34	al	al	PROPN
gujaf-446	165	35	.	.	PROPN
gujaf-446	165	36	,	,	PUNCT
gujaf-446	165	37	2023	2023	NUM
gujaf-446	165	38	)	)	PUNCT
gujaf-446	165	39	.	.	PUNCT
gujaf-446	166	1	resource	resource	NOUN
gujaf-446	166	2	dependence	dependence	NOUN
gujaf-446	166	3	theory	theory	NOUN
gujaf-446	166	4	(	(	PUNCT
gujaf-446	166	5	rdt	rdt	PROPN
gujaf-446	166	6	)	)	PUNCT
gujaf-446	166	7	,	,	PUNCT
gujaf-446	166	8	from	from	ADP
gujaf-446	166	9	pfeffer	pfeffer	PROPN
gujaf-446	166	10	&	&	CCONJ
gujaf-446	166	11	salancik	salancik	PROPN
gujaf-446	166	12	(	(	PUNCT
gujaf-446	166	13	1978	1978	NUM
gujaf-446	166	14	)	)	PUNCT
gujaf-446	166	15	,	,	PUNCT
gujaf-446	166	16	shifts	shift	NOUN
gujaf-446	166	17	the	the	DET
gujaf-446	166	18	emphasis	emphasis	NOUN
gujaf-446	166	19	from	from	ADP
gujaf-446	166	20	internal	internal	ADJ
gujaf-446	166	21	monitoring	monitoring	NOUN
gujaf-446	166	22	to	to	ADP
gujaf-446	166	23	the	the	DET
gujaf-446	166	24	external	external	ADJ
gujaf-446	166	25	value	value	NOUN
gujaf-446	166	26	of	of	ADP
gujaf-446	166	27	board	board	NOUN
gujaf-446	166	28	members	member	NOUN
gujaf-446	166	29	as	as	ADP
gujaf-446	166	30	conduits	conduit	NOUN
gujaf-446	166	31	of	of	ADP
gujaf-446	166	32	critical	critical	ADJ
gujaf-446	166	33	resources	resource	NOUN
gujaf-446	166	34	.	.	PUNCT
gujaf-446	167	1	boards	board	NOUN
gujaf-446	167	2	serve	serve	VERB
gujaf-446	167	3	as	as	ADP
gujaf-446	167	4	mechanisms	mechanism	NOUN
gujaf-446	167	5	to	to	PART
gujaf-446	167	6	secure	secure	VERB
gujaf-446	167	7	access	access	NOUN
gujaf-446	167	8	to	to	ADP
gujaf-446	167	9	financial	financial	ADJ
gujaf-446	167	10	,	,	PUNCT
gujaf-446	167	11	informational	informational	ADJ
gujaf-446	167	12	,	,	PUNCT
gujaf-446	167	13	and	and	CCONJ
gujaf-446	167	14	institutional	institutional	ADJ
gujaf-446	167	15	resources	resource	NOUN
gujaf-446	167	16	essential	essential	ADJ
gujaf-446	167	17	for	for	ADP
gujaf-446	167	18	survival	survival	NOUN
gujaf-446	167	19	and	and	CCONJ
gujaf-446	167	20	growth	growth	NOUN
gujaf-446	167	21	,	,	PUNCT
gujaf-446	167	22	especially	especially	ADV
gujaf-446	167	23	in	in	ADP
gujaf-446	167	24	capital	capital	NOUN
gujaf-446	167	25	-	-	PUNCT
gujaf-446	167	26	intensive	intensive	ADJ
gujaf-446	167	27	and	and	CCONJ
gujaf-446	167	28	regulated	regulated	ADJ
gujaf-446	167	29	industries	industry	NOUN
gujaf-446	167	30	like	like	ADP
gujaf-446	167	31	insurance	insurance	NOUN
gujaf-446	167	32	.	.	PUNCT
gujaf-446	168	1	this	this	DET
gujaf-446	168	2	logic	logic	NOUN
gujaf-446	168	3	can	can	AUX
gujaf-446	168	4	be	be	AUX
gujaf-446	168	5	represented	represent	VERB
gujaf-446	168	6	using	use	VERB
gujaf-446	168	7	a	a	DET
gujaf-446	168	8	linear	linear	ADJ
gujaf-446	168	9	resource	resource	NOUN
gujaf-446	168	10	production	production	NOUN
gujaf-446	168	11	function	function	NOUN
gujaf-446	168	12	:	:	PUNCT
gujaf-446	168	13	𝑌=𝛼+𝛽1𝑅1+𝛽2𝑅2+⋯+𝛽𝑛𝑅𝑛+𝜖	𝑌=𝛼+𝛽1𝑅1+𝛽2𝑅2+⋯+𝛽𝑛𝑅𝑛+𝜖	X
gujaf-446	168	14	(	(	PUNCT
gujaf-446	168	15	4	4	NUM
gujaf-446	168	16	)	)	PUNCT
gujaf-446	168	17	where	where	SCONJ
gujaf-446	168	18	:	:	PUNCT
gujaf-446	168	19	𝑌is	𝑌is	ADV
gujaf-446	168	20	firm	firm	ADJ
gujaf-446	168	21	performance	performance	NOUN
gujaf-446	168	22	(	(	PUNCT
gujaf-446	168	23	e.g.	e.g.	ADV
gujaf-446	168	24	,	,	PUNCT
gujaf-446	168	25	return	return	VERB
gujaf-446	168	26	onassets	onasset	NOUN
gujaf-446	168	27	)	)	PUNCT
gujaf-446	168	28	,	,	PUNCT
gujaf-446	168	29	𝑅𝑖denotes	𝑅𝑖denotes	PROPN
gujaf-446	168	30	resources	resource	NOUN
gujaf-446	168	31	accessed	access	VERB
gujaf-446	168	32	via	via	ADP
gujaf-446	168	33	board	board	NOUN
gujaf-446	168	34	members	member	NOUN
gujaf-446	168	35	(	(	PUNCT
gujaf-446	168	36	e.g.	e.g.	ADV
gujaf-446	168	37	,	,	PUNCT
gujaf-446	168	38	expertise	expertise	NOUN
gujaf-446	168	39	,	,	PUNCT
gujaf-446	168	40	connections	connection	NOUN
gujaf-446	168	41	,	,	PUNCT
gujaf-446	168	42	legitimacy	legitimacy	NOUN
gujaf-446	168	43	)	)	PUNCT
gujaf-446	168	44	,	,	PUNCT
gujaf-446	168	45	and	and	CCONJ
gujaf-446	168	46	𝛽𝑖captures	𝛽𝑖capture	VERB
gujaf-446	168	47	the	the	DET
gujaf-446	168	48	marginal	marginal	ADJ
gujaf-446	168	49	productivity	productivity	NOUN
gujaf-446	168	50	of	of	ADP
gujaf-446	168	51	resource	resource	NOUN
gujaf-446	168	52	𝑖.	𝑖.	ADJ
gujaf-446	168	53	incorporating	incorporate	VERB
gujaf-446	168	54	board	board	NOUN
gujaf-446	168	55	heterogeneity	heterogeneity	NOUN
gujaf-446	168	56	(	(	PUNCT
gujaf-446	168	57	financial	financial	ADJ
gujaf-446	168	58	experts	expert	NOUN
gujaf-446	168	59	,	,	PUNCT
gujaf-446	168	60	gender	gender	NOUN
gujaf-446	168	61	-	-	PUNCT
gujaf-446	168	62	diverse	diverse	ADJ
gujaf-446	168	63	members	member	NOUN
gujaf-446	168	64	)	)	PUNCT
gujaf-446	168	65	increases	increase	VERB
gujaf-446	168	66	the	the	DET
gujaf-446	168	67	value	value	NOUN
gujaf-446	168	68	of	of	ADP
gujaf-446	168	69	∑𝛽𝑖𝑅𝑖	∑𝛽𝑖𝑅𝑖	PRON
gujaf-446	168	70	,	,	PUNCT
gujaf-446	168	71	hence	hence	ADV
gujaf-446	168	72	improving	improve	VERB
gujaf-446	168	73	performance	performance	NOUN
gujaf-446	168	74	.	.	PUNCT
gujaf-446	169	1	empirical	empirical	ADJ
gujaf-446	169	2	findings	finding	NOUN
gujaf-446	169	3	in	in	ADP
gujaf-446	169	4	emerging	emerge	VERB
gujaf-446	169	5	markets	market	NOUN
gujaf-446	169	6	contexts	context	NOUN
gujaf-446	169	7	support	support	VERB
gujaf-446	169	8	this	this	DET
gujaf-446	169	9	theoretical	theoretical	ADJ
gujaf-446	169	10	framing	framing	NOUN
gujaf-446	169	11	,	,	PUNCT
gujaf-446	169	12	showing	show	VERB
gujaf-446	169	13	that	that	SCONJ
gujaf-446	169	14	gender	gender	NOUN
gujaf-446	169	15	-	-	PUNCT
gujaf-446	169	16	diverse	diverse	NOUN
gujaf-446	169	17	and	and	CCONJ
gujaf-446	169	18	professionalboards	professionalboard	NOUN
gujaf-446	169	19	are	be	AUX
gujaf-446	169	20	positively	positively	ADV
gujaf-446	169	21	associated	associate	VERB
gujaf-446	169	22	with	with	ADP
gujaf-446	169	23	improved	improved	ADJ
gujaf-446	169	24	firm	firm	ADJ
gujaf-446	169	25	outcomes	outcome	NOUN
gujaf-446	169	26	(	(	PUNCT
gujaf-446	169	27	adusei	adusei	ADJ
gujaf-446	169	28	,	,	PUNCT
gujaf-446	169	29	2022	2022	NUM
gujaf-446	169	30	;	;	PUNCT
gujaf-446	169	31	garcía	garcía	ADJ
gujaf-446	169	32	martín	martín	PROPN
gujaf-446	169	33	&	&	CCONJ
gujaf-446	169	34	herrero	herrero	PROPN
gujaf-446	169	35	,	,	PUNCT
gujaf-446	169	36	2020	2020	NUM
gujaf-446	169	37	)	)	PUNCT
gujaf-446	169	38	.	.	PUNCT
gujaf-446	170	1	stakeholder	stakeholder	NOUN
gujaf-446	170	2	theory	theory	PROPN
gujaf-446	170	3	(	(	PUNCT
gujaf-446	170	4	freeman	freeman	PROPN
gujaf-446	170	5	,	,	PUNCT
gujaf-446	170	6	1984	1984	NUM
gujaf-446	170	7	)	)	PUNCT
gujaf-446	170	8	posits	posit	NOUN
gujaf-446	170	9	that	that	PRON
gujaf-446	170	10	the	the	DET
gujaf-446	170	11	board‘s	board‘s	PROPN
gujaf-446	170	12	duty	duty	NOUN
gujaf-446	170	13	extends	extend	VERB
gujaf-446	170	14	beyond	beyond	ADP
gujaf-446	170	15	shareholder	shareholder	NOUN
gujaf-446	170	16	wealth	wealth	NOUN
gujaf-446	170	17	maximization	maximization	NOUN
gujaf-446	170	18	to	to	PART
gujaf-446	170	19	include	include	VERB
gujaf-446	170	20	accountability	accountability	NOUN
gujaf-446	170	21	to	to	ADP
gujaf-446	170	22	broader	broad	ADJ
gujaf-446	170	23	stakeholders	stakeholder	NOUN
gujaf-446	170	24	:	:	PUNCT
gujaf-446	170	25	employees	employee	NOUN
gujaf-446	170	26	,	,	PUNCT
gujaf-446	170	27	regulators	regulator	NOUN
gujaf-446	170	28	,	,	PUNCT
gujaf-446	170	29	customers	customer	NOUN
gujaf-446	170	30	,	,	PUNCT
gujaf-446	170	31	and	and	CCONJ
gujaf-446	170	32	society	society	NOUN
gujaf-446	170	33	.	.	PUNCT
gujaf-446	171	1	the	the	DET
gujaf-446	171	2	profitability	profitability	NOUN
gujaf-446	171	3	of	of	ADP
gujaf-446	171	4	firms	firm	NOUN
gujaf-446	171	5	operating	operate	VERB
gujaf-446	171	6	in	in	ADP
gujaf-446	171	7	heavily	heavily	ADV
gujaf-446	171	8	regulated	regulated	ADJ
gujaf-446	171	9	sectors	sector	NOUN
gujaf-446	171	10	such	such	ADJ
gujaf-446	171	11	as	as	ADP
gujaf-446	171	12	insurance	insurance	NOUN
gujaf-446	171	13	is	be	AUX
gujaf-446	171	14	contingent	contingent	ADJ
gujaf-446	171	15	not	not	PART
gujaf-446	171	16	only	only	ADV
gujaf-446	171	17	on	on	ADP
gujaf-446	171	18	internal	internal	ADJ
gujaf-446	171	19	governance	governance	NOUN
gujaf-446	171	20	quality	quality	NOUN
gujaf-446	171	21	but	but	CCONJ
gujaf-446	171	22	also	also	ADV
gujaf-446	171	23	on	on	ADP
gujaf-446	171	24	responsiveness	responsiveness	NOUN
gujaf-446	171	25	to	to	ADP
gujaf-446	171	26	external	external	ADJ
gujaf-446	171	27	expectations	expectation	NOUN
gujaf-446	171	28	,	,	PUNCT
gujaf-446	171	29	such	such	ADJ
gujaf-446	171	30	as	as	ADP
gujaf-446	171	31	compliance	compliance	NOUN
gujaf-446	171	32	with	with	ADP
gujaf-446	171	33	regulation	regulation	NOUN
gujaf-446	171	34	.	.	PUNCT
gujaf-446	172	1	a	a	DET
gujaf-446	172	2	stakeholderaugmented	stakeholderaugmente	VERB
gujaf-446	172	3	profit	profit	NOUN
gujaf-446	172	4	function	function	NOUN
gujaf-446	172	5	can	can	AUX
gujaf-446	172	6	be	be	AUX
gujaf-446	172	7	modeled	model	VERB
gujaf-446	172	8	as	as	ADP
gujaf-446	172	9	:	:	PUNCT
gujaf-446	172	10	п*=𝑅(𝐸,𝜃)−𝐶−𝛿𝑆	п*=𝑅(𝐸,𝜃)−𝐶−𝛿𝑆	PROPN
gujaf-446	172	11	(	(	PUNCT
gujaf-446	172	12	5	5	NUM
gujaf-446	172	13	)	)	PUNCT
gujaf-446	172	14	where	where	SCONJ
gujaf-446	172	15	:	:	PUNCT
gujaf-446	172	16	п*is	п*is	ADJ
gujaf-446	172	17	stakeholder	stakeholder	NOUN
gujaf-446	172	18	-	-	PUNCT
gujaf-446	172	19	adjusted	adjust	VERB
gujaf-446	172	20	profit	profit	NOUN
gujaf-446	172	21	,	,	PUNCT
gujaf-446	172	22	𝜃captures	𝜃capture	NOUN
gujaf-446	172	23	board	board	PROPN
gujaf-446	172	24	responsiveness	responsiveness	NOUN
gujaf-446	172	25	to	to	PART
gujaf-446	172	26	stakeholder	stakeholder	VERB
gujaf-446	172	27	concerns	concern	NOUN
gujaf-446	172	28	(	(	PUNCT
gujaf-446	172	29	e.g.	e.g.	ADV
gujaf-446	172	30	,	,	PUNCT
gujaf-446	172	31	regulatory	regulatory	ADJ
gujaf-446	172	32	compliance	compliance	NOUN
gujaf-446	172	33	)	)	PUNCT
gujaf-446	172	34	,	,	PUNCT
gujaf-446	172	35	𝛿𝑆is	𝛿𝑆is	PROPN
gujaf-446	172	36	stakeholder	stakeholder	NOUN
gujaf-446	172	37	cost	cost	NOUN
gujaf-446	172	38	(	(	PUNCT
gujaf-446	172	39	non	non	ADJ
gujaf-446	172	40	-	-	ADJ
gujaf-446	172	41	compliance	compliance	ADJ
gujaf-446	172	42	penalties	penalty	NOUN
gujaf-446	172	43	,	,	PUNCT
gujaf-446	172	44	reputationalcosts).amoreresponsiveanddiverseboardstructurereduces𝛿𝑆,thereby	reputationalcosts).amoreresponsiveanddiverseboardstructurereduces𝛿𝑆,thereby	ADV
gujaf-446	172	45	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	172	46	,	,	PUNCT
gujaf-446	172	47	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	172	48	506	506	NUM
gujaf-446	172	49	optimizing	optimize	VERB
gujaf-446	172	50	long	long	ADJ
gujaf-446	172	51	-	-	PUNCT
gujaf-446	172	52	term	term	NOUN
gujaf-446	172	53	performance	performance	NOUN
gujaf-446	172	54	.	.	PUNCT
gujaf-446	173	1	the	the	DET
gujaf-446	173	2	presence	presence	NOUN
gujaf-446	173	3	of	of	ADP
gujaf-446	173	4	regulatory	regulatory	ADJ
gujaf-446	173	5	stringency	stringency	NOUN
gujaf-446	173	6	enhances	enhance	NOUN
gujaf-446	173	7	𝑆,making	𝑆,make	VERB
gujaf-446	173	8	the	the	DET
gujaf-446	173	9	stakeholder	stakeholder	NOUN
gujaf-446	173	10	-	-	PUNCT
gujaf-446	173	11	aligned	align	VERB
gujaf-446	173	12	board	board	NOUN
gujaf-446	173	13	characteristics	characteristic	NOUN
gujaf-446	173	14	more	more	ADV
gujaf-446	173	15	economically	economically	ADV
gujaf-446	173	16	significant	significant	ADJ
gujaf-446	173	17	(	(	PUNCT
gujaf-446	173	18	boubakri	boubakri	NOUN
gujaf-446	173	19	et	et	PROPN
gujaf-446	173	20	al	al	PROPN
gujaf-446	173	21	.	.	PROPN
gujaf-446	173	22	,	,	PUNCT
gujaf-446	173	23	2021	2021	NUM
gujaf-446	173	24	)	)	PUNCT
gujaf-446	173	25	.	.	PUNCT
gujaf-446	174	1	institutional	institutional	ADJ
gujaf-446	174	2	theory	theory	NOUN
gujaf-446	174	3	(	(	PUNCT
gujaf-446	174	4	dimaggio	dimaggio	PROPN
gujaf-446	174	5	&	&	CCONJ
gujaf-446	174	6	powell	powell	PROPN
gujaf-446	174	7	,	,	PUNCT
gujaf-446	174	8	1983	1983	NUM
gujaf-446	174	9	)	)	PUNCT
gujaf-446	174	10	asserts	assert	VERB
gujaf-446	174	11	that	that	SCONJ
gujaf-446	174	12	organizations	organization	NOUN
gujaf-446	174	13	conform	conform	VERB
gujaf-446	174	14	to	to	ADP
gujaf-446	174	15	institutional	institutional	ADJ
gujaf-446	174	16	norms	norm	NOUN
gujaf-446	174	17	and	and	CCONJ
gujaf-446	174	18	pressures	pressure	NOUN
gujaf-446	174	19	to	to	PART
gujaf-446	174	20	gain	gain	VERB
gujaf-446	174	21	legitimacy	legitimacy	NOUN
gujaf-446	174	22	and	and	CCONJ
gujaf-446	174	23	ensure	ensure	VERB
gujaf-446	174	24	continuity	continuity	NOUN
gujaf-446	174	25	.	.	PUNCT
gujaf-446	175	1	these	these	DET
gujaf-446	175	2	pressures	pressure	NOUN
gujaf-446	175	3	canbecoercive(e.g	canbecoercive(e.g	VERB
gujaf-446	175	4	.	.	PROPN
gujaf-446	175	5	,	,	PUNCT
gujaf-446	175	6	regulation),normative(professionalexpectations),ormimetic(industry	regulation),normative(professionalexpectations),ormimetic(industry	NOUN
gujaf-446	175	7	trends	trend	NOUN
gujaf-446	175	8	)	)	PUNCT
gujaf-446	175	9	.	.	PUNCT
gujaf-446	176	1	in	in	ADP
gujaf-446	176	2	nigeria‘s	nigeria‘s	ADJ
gujaf-446	176	3	insurance	insurance	NOUN
gujaf-446	176	4	sector	sector	NOUN
gujaf-446	176	5	,	,	PUNCT
gujaf-446	176	6	regulatory	regulatory	ADJ
gujaf-446	176	7	reforms	reform	NOUN
gujaf-446	176	8	by	by	ADP
gujaf-446	176	9	naicom	naicom	PRON
gujaf-446	176	10	,	,	PUNCT
gujaf-446	176	11	including	include	VERB
gujaf-446	176	12	minimum	minimum	ADJ
gujaf-446	176	13	capital	capital	NOUN
gujaf-446	176	14	requirements	requirement	NOUN
gujaf-446	176	15	and	and	CCONJ
gujaf-446	176	16	disclosure	disclosure	NOUN
gujaf-446	176	17	obligations	obligation	NOUN
gujaf-446	176	18	,	,	PUNCT
gujaf-446	176	19	act	act	VERB
gujaf-446	176	20	as	as	ADP
gujaf-446	176	21	coercive	coercive	ADJ
gujaf-446	176	22	institutional	institutional	ADJ
gujaf-446	176	23	forces	force	NOUN
gujaf-446	176	24	.	.	PUNCT
gujaf-446	177	1	institutionalcompliancecanbeembeddedintothefirm'sobjective	institutionalcompliancecanbeembeddedintothefirm'sobjective	ADJ
gujaf-446	177	2	function	function	NOUN
gujaf-446	177	3	:	:	PUNCT
gujaf-446	177	4	maxп=𝑅(𝐸	maxп=𝑅(𝐸	X
gujaf-446	177	5	)	)	PUNCT
gujaf-446	177	6	−𝐶−𝜆𝐼	−𝐶−𝜆𝐼	NUM
gujaf-446	177	7	(	(	PUNCT
gujaf-446	177	8	6	6	NUM
gujaf-446	177	9	)	)	PUNCT
gujaf-446	178	1	where	where	SCONJ
gujaf-446	178	2	:	:	PUNCT
gujaf-446	178	3	𝐼represents	𝐼represent	NOUN
gujaf-446	178	4	institutional	institutional	ADJ
gujaf-446	178	5	conformity	conformity	NOUN
gujaf-446	178	6	costs	cost	NOUN
gujaf-446	178	7	,	,	PUNCT
gujaf-446	178	8	and	and	CCONJ
gujaf-446	178	9	𝜆is	𝜆is	VERB
gujaf-446	178	10	the	the	DET
gujaf-446	178	11	penalty	penalty	NOUN
gujaf-446	178	12	function	function	NOUN
gujaf-446	178	13	for	for	ADP
gujaf-446	178	14	non	non	NOUN
gujaf-446	178	15	conformity	conformity	NOUN
gujaf-446	178	16	.	.	PUNCT
gujaf-446	179	1	firmswithadaptiveboardstructures(e.g	firmswithadaptiveboardstructures(e.g	AUX
gujaf-446	179	2	.	.	PROPN
gujaf-446	179	3	,financiallyliterateanddiverseboards	,financiallyliterateanddiverseboards	PUNCT
gujaf-446	179	4	)	)	PUNCT
gujaf-446	179	5	can	can	AUX
gujaf-446	179	6	minimize𝜆𝐼	minimize𝜆𝐼	PROPN
gujaf-446	179	7	,	,	PUNCT
gujaf-446	179	8	improving	improve	VERB
gujaf-446	179	9	net	net	ADJ
gujaf-446	179	10	profitability	profitability	NOUN
gujaf-446	179	11	.	.	PUNCT
gujaf-446	180	1	abubakar	abubakar	PROPN
gujaf-446	180	2	and	and	CCONJ
gujaf-446	180	3	kida	kida	PROPN
gujaf-446	180	4	(	(	PUNCT
gujaf-446	180	5	2021	2021	NUM
gujaf-446	180	6	)	)	PUNCT
gujaf-446	180	7	demonstrate	demonstrate	VERB
gujaf-446	180	8	that	that	SCONJ
gujaf-446	180	9	institutional	institutional	ADJ
gujaf-446	180	10	alignment	alignment	NOUN
gujaf-446	180	11	via	via	ADP
gujaf-446	180	12	robust	robust	ADJ
gujaf-446	180	13	board	board	NOUN
gujaf-446	180	14	structures	structure	NOUN
gujaf-446	180	15	is	be	AUX
gujaf-446	180	16	key	key	ADJ
gujaf-446	180	17	to	to	ADP
gujaf-446	180	18	navigating	navigate	VERB
gujaf-446	180	19	nigeria‘s	nigeria‘s	ADJ
gujaf-446	180	20	volatile	volatile	ADJ
gujaf-446	180	21	regulatory	regulatory	ADJ
gujaf-446	180	22	landscape	landscape	NOUN
gujaf-446	180	23	.	.	PUNCT
gujaf-446	181	1	this	this	DET
gujaf-446	181	2	study	study	NOUN
gujaf-446	181	3	employs	employ	VERB
gujaf-446	181	4	panel	panel	NOUN
gujaf-446	181	5	data	datum	NOUN
gujaf-446	181	6	comprising	comprise	VERB
gujaf-446	181	7	ten	ten	NUM
gujaf-446	181	8	listed	list	VERB
gujaf-446	181	9	insurance	insurance	NOUN
gujaf-446	181	10	firms	firm	NOUN
gujaf-446	181	11	in	in	ADP
gujaf-446	181	12	nigeria	nigeria	PROPN
gujaf-446	181	13	over	over	ADP
gujaf-446	181	14	the	the	DET
gujaf-446	181	15	period	period	NOUN
gujaf-446	181	16	2014	2014	NUM
gujaf-446	181	17	to	to	ADP
gujaf-446	181	18	2023	2023	NUM
gujaf-446	181	19	.	.	PUNCT
gujaf-446	182	1	the	the	DET
gujaf-446	182	2	data	datum	NOUN
gujaf-446	182	3	were	be	AUX
gujaf-446	182	4	sourced	source	VERB
gujaf-446	182	5	from	from	ADP
gujaf-446	182	6	audited	audit	VERB
gujaf-446	182	7	annual	annual	ADJ
gujaf-446	182	8	financial	financial	ADJ
gujaf-446	182	9	statements	statement	NOUN
gujaf-446	182	10	and	and	CCONJ
gujaf-446	182	11	corporategovernancedisclosures	corporategovernancedisclosure	NOUN
gujaf-446	182	12	,	,	PUNCT
gujaf-446	182	13	ensuringconsistencyinvariabledefinitions	ensuringconsistencyinvariabledefinition	NOUN
gujaf-446	182	14	andaccounting	andaccounte	VERB
gujaf-446	182	15	standards	standard	NOUN
gujaf-446	182	16	.	.	PUNCT
gujaf-446	183	1	the	the	DET
gujaf-446	183	2	selection	selection	NOUN
gujaf-446	183	3	of	of	ADP
gujaf-446	183	4	firms	firm	NOUN
gujaf-446	183	5	was	be	AUX
gujaf-446	183	6	guided	guide	VERB
gujaf-446	183	7	by	by	ADP
gujaf-446	183	8	data	datum	NOUN
gujaf-446	183	9	availability	availability	NOUN
gujaf-446	183	10	and	and	CCONJ
gujaf-446	183	11	continuity	continuity	NOUN
gujaf-446	183	12	during	during	ADP
gujaf-446	183	13	the	the	DET
gujaf-446	183	14	study	study	NOUN
gujaf-446	183	15	period	period	NOUN
gujaf-446	183	16	.	.	PUNCT
gujaf-446	184	1	the	the	DET
gujaf-446	184	2	dependent	dependent	ADJ
gujaf-446	184	3	variable	variable	NOUN
gujaf-446	184	4	is	be	AUX
gujaf-446	184	5	return	return	NOUN
gujaf-446	184	6	on	on	ADP
gujaf-446	184	7	assets	asset	NOUN
gujaf-446	184	8	,	,	PUNCT
gujaf-446	184	9	a	a	DET
gujaf-446	184	10	widely	widely	ADV
gujaf-446	184	11	recognized	recognize	VERB
gujaf-446	184	12	metric	metric	NOUN
gujaf-446	184	13	of	of	ADP
gujaf-446	184	14	firm	firm	ADJ
gujaf-446	184	15	profitability	profitability	NOUN
gujaf-446	184	16	,	,	PUNCT
gujaf-446	184	17	while	while	SCONJ
gujaf-446	184	18	the	the	DET
gujaf-446	184	19	key	key	ADJ
gujaf-446	184	20	independent	independent	ADJ
gujaf-446	184	21	variables	variable	NOUN
gujaf-446	184	22	include	include	VERB
gujaf-446	184	23	board	board	NOUN
gujaf-446	184	24	size	size	NOUN
gujaf-446	184	25	,	,	PUNCT
gujaf-446	184	26	board	board	NOUN
gujaf-446	184	27	composition	composition	NOUN
gujaf-446	184	28	,	,	PUNCT
gujaf-446	184	29	board	board	NOUN
gujaf-446	184	30	gender	gender	NOUN
gujaf-446	184	31	diversity	diversity	NOUN
gujaf-446	184	32	,	,	PUNCT
gujaf-446	184	33	board	board	NOUN
gujaf-446	184	34	meeting	meeting	NOUN
gujaf-446	184	35	frequency	frequency	NOUN
gujaf-446	184	36	,	,	PUNCT
gujaf-446	184	37	and	and	CCONJ
gujaf-446	184	38	board	board	NOUN
gujaf-446	184	39	financial	financial	ADJ
gujaf-446	184	40	expertise	expertise	NOUN
gujaf-446	184	41	.	.	PUNCT
gujaf-446	185	1	the	the	DET
gujaf-446	185	2	moderating	moderate	VERB
gujaf-446	185	3	variable	variable	NOUN
gujaf-446	185	4	is	be	AUX
gujaf-446	185	5	regulatory	regulatory	ADJ
gujaf-446	185	6	stringency	stringency	NOUN
gujaf-446	185	7	,	,	PUNCT
gujaf-446	185	8	proxied	proxie	VERB
gujaf-446	185	9	by	by	ADP
gujaf-446	185	10	sanctions	sanction	NOUN
gujaf-446	185	11	or	or	CCONJ
gujaf-446	185	12	penalties	penalty	NOUN
gujaf-446	185	13	incurred	incur	VERB
gujaf-446	185	14	by	by	ADP
gujaf-446	185	15	firms	firm	NOUN
gujaf-446	185	16	,	,	PUNCT
gujaf-446	185	17	normalized	normalize	VERB
gujaf-446	185	18	per	per	ADP
gujaf-446	185	19	annum	annum	X
gujaf-446	185	20	.	.	PUNCT
gujaf-446	186	1	model	model	PROPN
gujaf-446	186	2	specification	specification	PROPN
gujaf-446	186	3	theeffectiveness	theeffectiveness	PROPN
gujaf-446	186	4	ofboard	ofboard	ADJ
gujaf-446	186	5	characteristics	characteristic	NOUN
gujaf-446	186	6	on	on	ADP
gujaf-446	186	7	firm	firm	ADJ
gujaf-446	186	8	profitabilitymaybe	profitabilitymaybe	ADJ
gujaf-446	186	9	contingent	contingent	NOUN
gujaf-446	186	10	on	on	ADP
gujaf-446	186	11	the	the	DET
gujaf-446	186	12	level	level	NOUN
gujaf-446	186	13	of	of	ADP
gujaf-446	186	14	regulatory	regulatory	ADJ
gujaf-446	186	15	stringency	stringency	NOUN
gujaf-446	186	16	.	.	PUNCT
gujaf-446	187	1	we	we	PRON
gujaf-446	187	2	model	model	VERB
gujaf-446	187	3	this	this	DET
gujaf-446	187	4	moderating	moderate	VERB
gujaf-446	187	5	effect	effect	NOUN
gujaf-446	187	6	through	through	ADP
gujaf-446	187	7	an	an	DET
gujaf-446	187	8	interaction	interaction	NOUN
gujaf-446	187	9	term	term	NOUN
gujaf-446	187	10	in	in	ADP
gujaf-446	187	11	a	a	DET
gujaf-446	187	12	panel	panel	NOUN
gujaf-446	187	13	regression	regression	NOUN
gujaf-446	187	14	framework	framework	NOUN
gujaf-446	187	15	:	:	PUNCT
gujaf-446	187	16	𝑅𝑂𝐴𝑖𝑡=𝛽0+𝛽1boardchar𝑖𝑡+𝛽2regstr𝑖𝑡+𝛽3(boardchar×regstr)𝑖𝑡+𝛾𝑋𝑖𝑡+𝜇𝑖+𝜖𝑖𝑡	𝑅𝑂𝐴𝑖𝑡=𝛽0+𝛽1boardchar𝑖𝑡+𝛽2regstr𝑖𝑡+𝛽3(boardchar×regstr)𝑖𝑡+𝛾𝑋𝑖𝑡+𝜇𝑖+𝜖𝑖𝑡	VERB
gujaf-446	187	17	where	where	SCONJ
gujaf-446	187	18	:	:	PUNCT
gujaf-446	187	19	𝑅𝑂𝐴is	𝑅𝑂𝐴is	VERB
gujaf-446	187	20	the	the	DET
gujaf-446	187	21	return	return	NOUN
gujaf-446	187	22	on	on	ADP
gujaf-446	187	23	assets	asset	NOUN
gujaf-446	187	24	of	of	ADP
gujaf-446	187	25	firm	firm	ADJ
gujaf-446	187	26	𝑖at	𝑖at	ADJ
gujaf-446	187	27	time	time	NOUN
gujaf-446	187	28	𝑡	𝑡	PROPN
gujaf-446	187	29	,	,	PUNCT
gujaf-446	187	30	𝐵𝑜𝑎𝑟𝑑𝐶ℎ𝑎𝑟denotes	𝐵𝑜𝑎𝑟𝑑𝐶ℎ𝑎𝑟denotes	PROPN
gujaf-446	187	31	board	board	NOUN
gujaf-446	187	32	characteristics	characteristic	NOUN
gujaf-446	187	33	,	,	PUNCT
gujaf-446	187	34	𝑅𝑒𝑔𝑆𝑡𝑟denotes	𝑅𝑒𝑔𝑆𝑡𝑟denotes	PROPN
gujaf-446	187	35	regulatorystringency	regulatorystringency	VERB
gujaf-446	187	36	,	,	PUNCT
gujaf-446	187	37	𝑋is	𝑋is	PROPN
gujaf-446	187	38	a	a	DET
gujaf-446	187	39	vector	vector	NOUN
gujaf-446	187	40	of	of	ADP
gujaf-446	187	41	control	control	NOUN
gujaf-446	187	42	variables	variable	NOUN
gujaf-446	187	43	,	,	PUNCT
gujaf-446	187	44	𝜇𝑖is	𝜇𝑖i	VERB
gujaf-446	187	45	the	the	DET
gujaf-446	187	46	unobserved	unobserved	ADJ
gujaf-446	187	47	heterogeneity	heterogeneity	NOUN
gujaf-446	187	48	,	,	PUNCT
gujaf-446	187	49	𝛽3captures	𝛽3capture	VERB
gujaf-446	187	50	the	the	DET
gujaf-446	187	51	moderating	moderate	VERB
gujaf-446	187	52	impact	impact	NOUN
gujaf-446	187	53	of	of	ADP
gujaf-446	187	54	regulatory	regulatory	ADJ
gujaf-446	187	55	pressure	pressure	NOUN
gujaf-446	187	56	.	.	PUNCT
gujaf-446	188	1	a	a	DET
gujaf-446	188	2	negativeorinsignificant	negativeorinsignificant	NOUN
gujaf-446	188	3	𝛽3could	𝛽3could	AUX
gujaf-446	188	4	suggest	suggest	VERB
gujaf-446	188	5	that	that	SCONJ
gujaf-446	188	6	stringent	stringent	ADJ
gujaf-446	188	7	regulation	regulation	NOUN
gujaf-446	188	8	dampens	dampen	VERB
gujaf-446	188	9	the	the	DET
gujaf-446	188	10	performance	performance	NOUN
gujaf-446	188	11	enhancingeffectof	enhancingeffectof	PROPN
gujaf-446	188	12	governance	governance	NOUN
gujaf-446	188	13	,	,	PUNCT
gujaf-446	188	14	ashypothesized	ashypothesize	VERB
gujaf-446	188	15	byinstitutionalandstakeholdertheories.a	byinstitutionalandstakeholdertheories.a	PUNCT
gujaf-446	188	16	positive	positive	ADJ
gujaf-446	188	17	𝛽3would	𝛽3would	AUX
gujaf-446	188	18	indicate	indicate	VERB
gujaf-446	188	19	that	that	DET
gujaf-446	188	20	governance	governance	NOUN
gujaf-446	188	21	becomes	become	VERB
gujaf-446	188	22	even	even	ADV
gujaf-446	188	23	more	more	ADV
gujaf-446	188	24	valuable	valuable	ADJ
gujaf-446	188	25	in	in	ADP
gujaf-446	188	26	stringent	stringent	ADJ
gujaf-446	188	27	regulatory	regulatory	ADJ
gujaf-446	188	28	environments	environment	NOUN
gujaf-446	188	29	.	.	PUNCT
gujaf-446	189	1	to	to	PART
gujaf-446	189	2	examine	examine	VERB
gujaf-446	189	3	the	the	DET
gujaf-446	189	4	relationship	relationship	NOUN
gujaf-446	189	5	between	between	ADP
gujaf-446	189	6	board	board	NOUN
gujaf-446	189	7	characteristics	characteristic	NOUN
gujaf-446	189	8	and	and	CCONJ
gujaf-446	189	9	firm	firm	ADJ
gujaf-446	189	10	profitability	profitability	NOUN
gujaf-446	189	11	and	and	CCONJ
gujaf-446	189	12	test	test	VERB
gujaf-446	189	13	the	the	DET
gujaf-446	189	14	moderating	moderate	VERB
gujaf-446	189	15	effect	effect	NOUN
gujaf-446	189	16	of	of	ADP
gujaf-446	189	17	regulatory	regulatory	ADJ
gujaf-446	189	18	stringency	stringency	NOUN
gujaf-446	189	19	,	,	PUNCT
gujaf-446	189	20	a	a	DET
gujaf-446	189	21	linear	linear	ADJ
gujaf-446	189	22	panel	panel	NOUN
gujaf-446	189	23	regression	regression	NOUN
gujaf-446	189	24	model	model	NOUN
gujaf-446	189	25	is	be	AUX
gujaf-446	189	26	adopted	adopt	VERB
gujaf-446	189	27	.	.	PUNCT
gujaf-446	190	1	thebaselinespecificationisgiven	thebaselinespecificationisgiven	NOUN
gujaf-446	190	2	as	as	ADP
gujaf-446	190	3	:	:	PUNCT
gujaf-446	190	4	𝑅𝑂𝐴𝑖𝑡=	𝑅𝑂𝐴𝑖𝑡=	X
gujaf-446	190	5	𝛼+𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡+𝛽2𝐵𝐶𝑂𝑀𝑖𝑡+𝛽3𝐵𝐺𝐸𝑁𝑖𝑡+𝛽4𝐵𝑀𝐸𝐸𝑇𝑖𝑡+𝛽5𝐵𝐹𝐸𝑋𝑃𝑖𝑡	𝛼+𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡+𝛽2𝐵𝐶𝑂𝑀𝑖𝑡+𝛽3𝐵𝐺𝐸𝑁𝑖𝑡+𝛽4𝐵𝑀𝐸𝐸𝑇𝑖𝑡+𝛽5𝐵𝐹𝐸𝑋𝑃𝑖𝑡	PROPN
gujaf-446	190	6	+	+	NOUN
gujaf-446	190	7	𝛽6𝑅𝐸𝐺𝑆𝑖𝑡+𝛽7𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽6𝑅𝐸𝐺𝑆𝑖𝑡+𝛽7𝐹𝑆𝐼𝑍𝐸𝑖𝑡	ADJ
gujaf-446	190	8	+	+	ADJ
gujaf-446	190	9	𝜖𝑖𝑡	𝜖𝑖𝑡	ADJ
gujaf-446	190	10	(	(	PUNCT
gujaf-446	190	11	7	7	NUM
gujaf-446	190	12	)	)	PUNCT
gujaf-446	190	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	190	14	,	,	PUNCT
gujaf-446	190	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	190	16	507	507	NUM
gujaf-446	190	17	totestmoderation	totestmoderation	NOUN
gujaf-446	190	18	,	,	PUNCT
gujaf-446	190	19	interactiontermsare	interactiontermsare	PROPN
gujaf-446	190	20	introduced	introduce	VERB
gujaf-446	190	21	:	:	PUNCT
gujaf-446	190	22	𝑅𝑂𝐴𝑖𝑡=	𝑅𝑂𝐴𝑖𝑡=	X
gujaf-446	190	23	𝛼+𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡+𝛽2𝐵𝐶𝑂𝑀𝑖𝑡+𝛽3𝐵𝐺𝐸𝑁𝑖𝑡+𝛽4𝐵𝑀𝐸𝐸𝑇𝑖𝑡+𝛽5𝐵𝐹𝐸𝑋𝑃𝑖𝑡	𝛼+𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡+𝛽2𝐵𝐶𝑂𝑀𝑖𝑡+𝛽3𝐵𝐺𝐸𝑁𝑖𝑡+𝛽4𝐵𝑀𝐸𝐸𝑇𝑖𝑡+𝛽5𝐵𝐹𝐸𝑋𝑃𝑖𝑡	X
gujaf-446	190	24	+	+	NOUN
gujaf-446	190	25	𝛽6𝑅𝐸𝐺𝑆𝑖𝑡+𝛽7(𝐵𝐶𝑂𝑀𝑖𝑡×𝑅𝐸𝐺𝑆𝑖𝑡)+𝛽8𝐹𝑆𝐼𝑍𝐸𝑖𝑡	𝛽6𝑅𝐸𝐺𝑆𝑖𝑡+𝛽7(𝐵𝐶𝑂𝑀𝑖𝑡×𝑅𝐸𝐺𝑆𝑖𝑡)+𝛽8𝐹𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
gujaf-446	190	26	+	+	ADJ
gujaf-446	190	27	𝜖𝑖𝑡	𝜖𝑖𝑡	ADJ
gujaf-446	190	28	(	(	PUNCT
gujaf-446	190	29	8)	8)	NUM
gujaf-446	190	30	where	where	SCONJ
gujaf-446	190	31	:	:	PUNCT
gujaf-446	190	32	𝑖denotes	𝑖denote	VERB
gujaf-446	190	33	the	the	DET
gujaf-446	190	34	firm	firm	NOUN
gujaf-446	190	35	,	,	PUNCT
gujaf-446	190	36	𝑡denotes	𝑡denote	VERB
gujaf-446	190	37	the	the	DET
gujaf-446	190	38	year	year	NOUN
gujaf-446	190	39	,	,	PUNCT
gujaf-446	190	40	𝜖𝑖𝑡is	𝜖𝑖𝑡is	VERB
gujaf-446	190	41	the	the	DET
gujaf-446	190	42	idiosyncratic	idiosyncratic	ADJ
gujaf-446	190	43	error	error	NOUN
gujaf-446	190	44	term	term	NOUN
gujaf-446	190	45	.	.	PUNCT
gujaf-446	191	1	table	table	NOUN
gujaf-446	191	2	1	1	NUM
gujaf-446	191	3	summarizes	summarize	NOUN
gujaf-446	191	4	all	all	DET
gujaf-446	191	5	variables	variable	NOUN
gujaf-446	191	6	and	and	CCONJ
gujaf-446	191	7	their	their	PRON
gujaf-446	191	8	sources	source	NOUN
gujaf-446	191	9	.	.	PUNCT
gujaf-446	192	1	the	the	DET
gujaf-446	192	2	functional	functional	ADJ
gujaf-446	192	3	relationship	relationship	NOUN
gujaf-446	192	4	is	be	AUX
gujaf-446	192	5	linear	linear	ADJ
gujaf-446	192	6	inparameters	inparameter	NOUN
gujaf-446	192	7	,	,	PUNCT
gujaf-446	192	8	consistent	consistent	ADJ
gujaf-446	192	9	with	with	ADP
gujaf-446	192	10	previous	previous	ADJ
gujaf-446	192	11	studies	study	NOUN
gujaf-446	192	12	(	(	PUNCT
gujaf-446	192	13	abubakar	abubakar	PROPN
gujaf-446	192	14	et	et	PROPN
gujaf-446	192	15	al	al	PROPN
gujaf-446	192	16	.	.	PROPN
gujaf-446	192	17	,	,	PUNCT
gujaf-446	192	18	2023	2023	NUM
gujaf-446	192	19	;	;	PUNCT
gujaf-446	192	20	agyemang	agyemang	NOUN
gujaf-446	192	21	-	-	PUNCT
gujaf-446	192	22	mintah	mintah	PROPN
gujaf-446	192	23	&	&	CCONJ
gujaf-446	192	24	schadewitz	schadewitz	PROPN
gujaf-446	192	25	,	,	PUNCT
gujaf-446	192	26	2019	2019	NUM
gujaf-446	192	27	)	)	PUNCT
gujaf-446	192	28	.	.	PUNCT
gujaf-446	193	1	the	the	DET
gujaf-446	193	2	variable	variable	ADJ
gujaf-446	193	3	justification	justification	NOUN
gujaf-446	193	4	and	and	CCONJ
gujaf-446	193	5	apriori	apriori	ADV
gujaf-446	193	6	expectations	expectation	NOUN
gujaf-446	193	7	are	be	AUX
gujaf-446	193	8	brief	brief	ADJ
gujaf-446	193	9	.	.	PUNCT
gujaf-446	194	1	roa	roa	PROPN
gujaf-446	194	2	,	,	PUNCT
gujaf-446	194	3	which	which	PRON
gujaf-446	194	4	measures	measure	VERB
gujaf-446	194	5	profitability	profitability	NOUN
gujaf-446	194	6	,	,	PUNCT
gujaf-446	194	7	is	be	AUX
gujaf-446	194	8	expected	expect	VERB
gujaf-446	194	9	to	to	PART
gujaf-446	194	10	be	be	AUX
gujaf-446	194	11	influenced	influence	VERB
gujaf-446	194	12	positively	positively	ADV
gujaf-446	194	13	by	by	ADP
gujaf-446	194	14	effective	effective	ADJ
gujaf-446	194	15	governance.bsize	governance.bsize	NOUN
gujaf-446	194	16	is	be	AUX
gujaf-446	194	17	expected	expect	VERB
gujaf-446	194	18	to	to	PART
gujaf-446	194	19	positively	positively	ADV
gujaf-446	194	20	influence	influence	VERB
gujaf-446	194	21	roa	roa	NOUN
gujaf-446	194	22	due	due	ADP
gujaf-446	194	23	to	to	ADP
gujaf-446	194	24	diversity	diversity	NOUN
gujaf-446	194	25	of	of	ADP
gujaf-446	194	26	expertise	expertise	NOUN
gujaf-446	194	27	(	(	PUNCT
gujaf-446	194	28	adams	adams	PROPN
gujaf-446	194	29	&	&	CCONJ
gujaf-446	194	30	mehran	mehran	PROPN
gujaf-446	194	31	,	,	PUNCT
gujaf-446	194	32	2012	2012	NUM
gujaf-446	194	33	)	)	PUNCT
gujaf-446	194	34	.	.	PUNCT
gujaf-446	195	1	bcom	bcom	NOUN
gujaf-446	195	2	is	be	AUX
gujaf-446	195	3	such	such	ADJ
gujaf-446	195	4	that	that	SCONJ
gujaf-446	195	5	higher	high	ADJ
gujaf-446	195	6	proportion	proportion	NOUN
gujaf-446	195	7	of	of	ADP
gujaf-446	195	8	independent	independent	ADJ
gujaf-446	195	9	directors	director	NOUN
gujaf-446	195	10	enhances	enhance	VERB
gujaf-446	195	11	monitoring	monitoring	NOUN
gujaf-446	195	12	and	and	CCONJ
gujaf-446	195	13	performance	performance	NOUN
gujaf-446	195	14	(	(	PUNCT
gujaf-446	195	15	rashid	rashid	PROPN
gujaf-446	195	16	,	,	PUNCT
gujaf-446	195	17	2020	2020	NUM
gujaf-446	195	18	)	)	PUNCT
gujaf-446	195	19	.	.	PUNCT
gujaf-446	196	1	bgen	bgen	PROPN
gujaf-446	196	2	,	,	PUNCT
gujaf-446	196	3	representing	represent	VERB
gujaf-446	196	4	gender	gender	NOUN
gujaf-446	196	5	-	-	PUNCT
gujaf-446	196	6	diverse	diverse	ADJ
gujaf-446	196	7	boards	board	NOUN
gujaf-446	196	8	,	,	PUNCT
gujaf-446	196	9	are	be	AUX
gujaf-446	196	10	more	more	ADV
gujaf-446	196	11	likely	likely	ADJ
gujaf-446	196	12	to	to	PART
gujaf-446	196	13	improve	improve	VERB
gujaf-446	196	14	firm	firm	ADJ
gujaf-446	196	15	value	value	NOUN
gujaf-446	196	16	and	and	CCONJ
gujaf-446	196	17	performance	performance	NOUN
gujaf-446	196	18	(	(	PUNCT
gujaf-446	196	19	isidro	isidro	PROPN
gujaf-446	196	20	&	&	CCONJ
gujaf-446	196	21	sobral	sobral	PROPN
gujaf-446	196	22	,	,	PUNCT
gujaf-446	196	23	2015	2015	NUM
gujaf-446	196	24	)	)	PUNCT
gujaf-446	196	25	.	.	PUNCT
gujaf-446	197	1	bmeet	bmeet	NOUN
gujaf-446	197	2	or	or	CCONJ
gujaf-446	197	3	frequent	frequent	ADJ
gujaf-446	197	4	meetings	meeting	NOUN
gujaf-446	197	5	may	may	AUX
gujaf-446	197	6	improve	improve	VERB
gujaf-446	197	7	oversight	oversight	NOUN
gujaf-446	197	8	,	,	PUNCT
gujaf-446	197	9	but	but	CCONJ
gujaf-446	197	10	excessive	excessive	ADJ
gujaf-446	197	11	frequency	frequency	NOUN
gujaf-446	197	12	can	can	AUX
gujaf-446	197	13	lead	lead	VERB
gujaf-446	197	14	to	to	ADP
gujaf-446	197	15	inefficiency	inefficiency	NOUN
gujaf-446	197	16	(	(	PUNCT
gujaf-446	197	17	obradovich	obradovich	NOUN
gujaf-446	197	18	&	&	CCONJ
gujaf-446	197	19	gill	gill	PROPN
gujaf-446	197	20	,	,	PUNCT
gujaf-446	197	21	2013	2013	NUM
gujaf-446	197	22	)	)	PUNCT
gujaf-446	197	23	.	.	PUNCT
gujaf-446	198	1	bfexp	bfexp	PROPN
gujaf-446	198	2	,	,	PUNCT
gujaf-446	198	3	follows	follow	VERB
gujaf-446	198	4	that	that	SCONJ
gujaf-446	198	5	board	board	NOUN
gujaf-446	198	6	members	member	NOUN
gujaf-446	198	7	with	with	ADP
gujaf-446	198	8	financial	financial	ADJ
gujaf-446	198	9	expertise	expertise	NOUN
gujaf-446	198	10	enhance	enhance	VERB
gujaf-446	198	11	decision	decision	NOUN
gujaf-446	198	12	quality	quality	NOUN
gujaf-446	198	13	,	,	PUNCT
gujaf-446	198	14	hence	hence	ADV
gujaf-446	198	15	profitability	profitability	NOUN
gujaf-446	198	16	(	(	PUNCT
gujaf-446	198	17	sun	sun	NOUN
gujaf-446	198	18	et	et	PROPN
gujaf-446	198	19	al	al	PROPN
gujaf-446	198	20	.	.	PROPN
gujaf-446	198	21	,	,	PUNCT
gujaf-446	198	22	2014	2014	NUM
gujaf-446	198	23	)	)	PUNCT
gujaf-446	198	24	.	.	PUNCT
gujaf-446	199	1	regs	regs	PROPN
gujaf-446	199	2	is	be	AUX
gujaf-446	199	3	expected	expect	VERB
gujaf-446	199	4	tomoderate	tomoderate	VERB
gujaf-446	199	5	the	the	DET
gujaf-446	199	6	boardperformance	boardperformance	NOUN
gujaf-446	199	7	relationship	relationship	NOUN
gujaf-446	199	8	,	,	PUNCT
gujaf-446	199	9	possibly	possibly	ADV
gujaf-446	199	10	exerting	exert	VERB
gujaf-446	199	11	a	a	DET
gujaf-446	199	12	negative	negative	ADJ
gujaf-446	199	13	influence	influence	NOUN
gujaf-446	199	14	(	(	PUNCT
gujaf-446	199	15	huang	huang	PROPN
gujaf-446	199	16	&	&	CCONJ
gujaf-446	199	17	ho	ho	PROPN
gujaf-446	199	18	,	,	PUNCT
gujaf-446	199	19	2021	2021	NUM
gujaf-446	199	20	)	)	PUNCT
gujaf-446	199	21	.	.	PUNCT
gujaf-446	200	1	fsize	fsize	NOUN
gujaf-446	200	2	has	have	AUX
gujaf-446	200	3	been	be	AUX
gujaf-446	200	4	argued	argue	VERB
gujaf-446	200	5	that	that	SCONJ
gujaf-446	200	6	larger	large	ADJ
gujaf-446	200	7	firms	firm	NOUN
gujaf-446	200	8	often	often	ADV
gujaf-446	200	9	enjoyscale	enjoyscale	VERB
gujaf-446	200	10	economies	economy	NOUN
gujaf-446	200	11	;	;	PUNCT
gujaf-446	200	12	expected	expect	VERB
gujaf-446	200	13	positive	positive	ADJ
gujaf-446	200	14	sign	sign	NOUN
gujaf-446	200	15	(	(	PUNCT
gujaf-446	200	16	nguyen	nguyen	NOUN
gujaf-446	200	17	et	et	PROPN
gujaf-446	200	18	al	al	PROPN
gujaf-446	200	19	.	.	PROPN
gujaf-446	200	20	,	,	PUNCT
gujaf-446	200	21	2020	2020	NUM
gujaf-446	200	22	)	)	PUNCT
gujaf-446	200	23	.	.	PUNCT
gujaf-446	201	1	table	table	NOUN
gujaf-446	201	2	1	1	NUM
gujaf-446	201	3	:	:	PUNCT
gujaf-446	201	4	variablemeasurement(paneldataform	variablemeasurement(paneldataform	PROPN
gujaf-446	201	5	withmathematicalnotationand	withmathematicalnotationand	ADJ
gujaf-446	201	6	references	reference	NOUN
gujaf-446	201	7	)	)	PUNCT
gujaf-446	201	8	variable	variable	ADJ
gujaf-446	201	9	nature	nature	NOUN
gujaf-446	201	10	measurement	measurement	NOUN
gujaf-446	201	11	definition	definition	NOUN
gujaf-446	201	12	references	reference	NOUN
gujaf-446	201	13	(	(	PUNCT
gujaf-446	201	14	2020	2020	NUM
gujaf-446	201	15	-	-	SYM
gujaf-446	201	16	2023	2023	NUM
gujaf-446	201	17	)	)	PUNCT
gujaf-446	201	18	datasource	datasource	NOUN
gujaf-446	201	19	return	return	NOUN
gujaf-446	201	20	on	on	ADP
gujaf-446	201	21	assets𝑅𝑂𝐴𝑖,𝑡	assets𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-446	201	22	dependent	dependent	ADJ
gujaf-446	201	23	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-446	201	24	net	net	ADJ
gujaf-446	201	25	income𝑖,𝑡	income𝑖,𝑡	ADJ
gujaf-446	201	26	=	=	SYM
gujaf-446	201	27	total	total	ADJ
gujaf-446	201	28	assets	asset	NOUN
gujaf-446	201	29	𝑖,𝑡	𝑖,𝑡	VERB
gujaf-446	201	30	chenetal	chenetal	ADJ
gujaf-446	201	31	.	.	PUNCT
gujaf-446	202	1	(	(	PUNCT
gujaf-446	202	2	2022	2022	NUM
gujaf-446	202	3	)	)	PUNCT
gujaf-446	202	4	,	,	PUNCT
gujaf-446	202	5	akinyomietal	akinyomietal	ADJ
gujaf-446	202	6	.	.	PUNCT
gujaf-446	203	1	(	(	PUNCT
gujaf-446	203	2	2021),oladele	2021),oladele	NUM
gujaf-446	203	3	etal	etal	NOUN
gujaf-446	203	4	.	.	PUNCT
gujaf-446	204	1	(	(	PUNCT
gujaf-446	204	2	2023	2023	NUM
gujaf-446	204	3	)	)	PUNCT
gujaf-446	204	4	nigerianstock	nigerianstock	NOUN
gujaf-446	204	5	exchange	exchange	NOUN
gujaf-446	204	6	(	(	PUNCT
gujaf-446	204	7	nse	nse	NOUN
gujaf-446	204	8	)	)	PUNCT
gujaf-446	204	9	boardsize	boardsize	NOUN
gujaf-446	204	10	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	ADJ
gujaf-446	204	11	independent	independent	ADJ
gujaf-446	204	12	totalnumberof	totalnumberof	PROPN
gujaf-446	204	13	board	board	NOUN
gujaf-446	204	14	members	members	PROPN
gujaf-446	204	15	uwuigbe	uwuigbe	PROPN
gujaf-446	204	16	&	&	CCONJ
gujaf-446	204	17	fakile	fakile	PROPN
gujaf-446	204	18	(	(	PUNCT
gujaf-446	204	19	2020	2020	NUM
gujaf-446	204	20	)	)	PUNCT
gujaf-446	204	21	,	,	PUNCT
gujaf-446	204	22	adeyemi	adeyemi	ADV
gujaf-446	204	23	&	&	CCONJ
gujaf-446	204	24	eze	eze	X
gujaf-446	204	25	(	(	PUNCT
gujaf-446	204	26	2021),agboola	2021),agboola	NUM
gujaf-446	204	27	(	(	PUNCT
gujaf-446	204	28	2024	2024	NUM
gujaf-446	204	29	)	)	PUNCT
gujaf-446	204	30	annualreports	annualreport	NOUN
gujaf-446	204	31	of	of	ADP
gujaf-446	204	32	insurance	insurance	NOUN
gujaf-446	204	33	firms	firm	NOUN
gujaf-446	204	34	board	board	VERB
gujaf-446	204	35	composition	composition	NOUN
gujaf-446	204	36	𝐵𝐶𝑂𝑀𝑖,𝑡	𝐵𝐶𝑂𝑀𝑖,𝑡	ADJ
gujaf-446	204	37	independent	independent	ADJ
gujaf-446	204	38	%	%	ADJ
gujaf-446	204	39	ofnon	ofnon	ADJ
gujaf-446	204	40	-	-	ADJ
gujaf-446	204	41	executive	executive	ADJ
gujaf-446	204	42	directors	director	NOUN
gujaf-446	204	43	olayemi	olayemi	VERB
gujaf-446	204	44	et	et	PROPN
gujaf-446	204	45	al	al	PROPN
gujaf-446	204	46	.	.	PROPN
gujaf-446	205	1	(	(	PUNCT
gujaf-446	205	2	2022),yusuf	2022),yusuf	PROPN
gujaf-446	205	3	&	&	CCONJ
gujaf-446	205	4	bello(2021	bello(2021	PRON
gujaf-446	205	5	)	)	PUNCT
gujaf-446	205	6	,	,	PUNCT
gujaf-446	205	7	onuorah(2023	onuorah(2023	NOUN
gujaf-446	205	8	)	)	PUNCT
gujaf-446	205	9	corporate	corporate	ADJ
gujaf-446	205	10	governance	governance	NOUN
gujaf-446	205	11	disclosures	disclosure	NOUN
gujaf-446	205	12	boardgender	boardgender	VERB
gujaf-446	205	13	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	X
gujaf-446	205	14	independent	independent	ADJ
gujaf-446	205	15	%	%	NOUN
gujaf-446	205	16	offemaleboard	offemaleboard	NOUN
gujaf-446	205	17	members	member	NOUN
gujaf-446	205	18	adebayo	adebayo	PROPN
gujaf-446	205	19	et	et	PROPN
gujaf-446	205	20	al	al	PROPN
gujaf-446	205	21	.	.	PUNCT
gujaf-446	206	1	(	(	PUNCT
gujaf-446	206	2	2023),adeola	2023),adeola	NUM
gujaf-446	206	3	&	&	CCONJ
gujaf-446	206	4	aremu(2021	aremu(2021	NUM
gujaf-446	206	5	)	)	PUNCT
gujaf-446	206	6	,	,	PUNCT
gujaf-446	206	7	iroanya(2024	iroanya(2024	NOUN
gujaf-446	206	8	)	)	PUNCT
gujaf-446	206	9	annualreports	annualreport	NOUN
gujaf-446	206	10	,	,	PUNCT
gujaf-446	206	11	nse	nse	NOUN
gujaf-446	206	12	filings	filing	NOUN
gujaf-446	206	13	boardmeeting	boardmeete	VERB
gujaf-446	206	14	frequency	frequency	NOUN
gujaf-446	206	15	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-446	206	16	independent	independent	ADJ
gujaf-446	206	17	number	number	NOUN
gujaf-446	206	18	of	of	ADP
gujaf-446	206	19	board	board	NOUN
gujaf-446	206	20	meetingsperyear	meetingsperyear	PROPN
gujaf-446	206	21	adegboye	adegboye	PROPN
gujaf-446	206	22	et	et	PROPN
gujaf-446	206	23	al	al	PROPN
gujaf-446	206	24	.	.	PROPN
gujaf-446	207	1	(	(	PUNCT
gujaf-446	207	2	2020	2020	NUM
gujaf-446	207	3	)	)	PUNCT
gujaf-446	207	4	,	,	PUNCT
gujaf-446	207	5	abiodun	abiodun	PROPN
gujaf-446	207	6	&	&	CCONJ
gujaf-446	207	7	omotoso	omotoso	PROPN
gujaf-446	207	8	(	(	PUNCT
gujaf-446	207	9	2022),ezeaniet	2022),ezeaniet	PROPN
gujaf-446	207	10	al.(2023	al.(2023	NOUN
gujaf-446	207	11	)	)	PUNCT
gujaf-446	207	12	company	company	NOUN
gujaf-446	207	13	disclosures	disclosure	NOUN
gujaf-446	207	14	board	board	VERB
gujaf-446	207	15	independent	independent	ADJ
gujaf-446	207	16	%	%	INTJ
gujaf-446	207	17	ofdirectorswith	ofdirectorswith	PROPN
gujaf-446	207	18	akindeleetal	akindeleetal	PROPN
gujaf-446	207	19	.	.	PUNCT
gujaf-446	208	1	corporate	corporate	ADJ
gujaf-446	208	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	208	3	,	,	PUNCT
gujaf-446	208	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	208	5	508	508	NUM
gujaf-446	208	6	𝑢	𝑢	NOUN
gujaf-446	208	7	𝜖	𝜖	X
gujaf-446	208	8	variable	variable	ADJ
gujaf-446	208	9	nature	nature	NOUN
gujaf-446	208	10	measurement	measurement	NOUN
gujaf-446	208	11	definition	definition	NOUN
gujaf-446	208	12	references	reference	NOUN
gujaf-446	208	13	(	(	PUNCT
gujaf-446	208	14	2020	2020	NUM
gujaf-446	208	15	-	-	SYM
gujaf-446	208	16	2023	2023	NUM
gujaf-446	208	17	)	)	PUNCT
gujaf-446	208	18	datasource	datasource	NOUN
gujaf-446	208	19	financial	financial	ADJ
gujaf-446	208	20	expertise	expertise	NOUN
gujaf-446	208	21	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-446	208	22	finance	finance	NOUN
gujaf-446	208	23	/	/	SYM
gujaf-446	208	24	accounting	accounting	NOUN
gujaf-446	208	25	background	background	NOUN
gujaf-446	208	26	(	(	PUNCT
gujaf-446	208	27	2021	2021	NUM
gujaf-446	208	28	)	)	PUNCT
gujaf-446	208	29	,	,	PUNCT
gujaf-446	208	30	nwankwo	nwankwo	PROPN
gujaf-446	208	31	&	&	CCONJ
gujaf-446	208	32	okeke(2022	okeke(2022	PROPN
gujaf-446	208	33	)	)	PUNCT
gujaf-446	208	34	,	,	PUNCT
gujaf-446	208	35	eze	eze	PROPN
gujaf-446	208	36	&	&	CCONJ
gujaf-446	208	37	obasi	obasi	PROPN
gujaf-446	208	38	(	(	PUNCT
gujaf-446	208	39	2024	2024	NUM
gujaf-446	208	40	)	)	PUNCT
gujaf-446	208	41	governance	governance	NOUN
gujaf-446	208	42	disclosures	disclosure	NOUN
gujaf-446	208	43	firmage	firmage	NOUN
gujaf-446	208	44	𝐹𝐴𝐺𝐸𝑖,𝑡	𝐹𝐴𝐺𝐸𝑖,𝑡	NOUN
gujaf-446	208	45	control	control	NOUN
gujaf-446	208	46	number	number	NOUN
gujaf-446	208	47	of	of	ADP
gujaf-446	208	48	years	year	NOUN
gujaf-446	208	49	sinceincorporation	sinceincorporation	NOUN
gujaf-446	208	50	olowe	olowe	NOUN
gujaf-446	208	51	et	et	PROPN
gujaf-446	208	52	al	al	PROPN
gujaf-446	208	53	.	.	PUNCT
gujaf-446	209	1	(	(	PUNCT
gujaf-446	209	2	2020),idowu&ol	2020),idowu&ol	NUM
gujaf-446	209	3	anipekun	anipekun	NOUN
gujaf-446	209	4	(	(	PUNCT
gujaf-446	209	5	2023	2023	NUM
gujaf-446	209	6	)	)	PUNCT
gujaf-446	209	7	,	,	PUNCT
gujaf-446	209	8	ajayi	ajayi	NOUN
gujaf-446	209	9	(	(	PUNCT
gujaf-446	209	10	2021	2021	NUM
gujaf-446	209	11	)	)	PUNCT
gujaf-446	209	12	corporate	corporate	ADJ
gujaf-446	209	13	registration	registration	NOUN
gujaf-446	209	14	records	record	NOUN
gujaf-446	209	15	regulatory	regulatory	ADJ
gujaf-446	209	16	stringency	stringency	NOUN
gujaf-446	209	17	𝑅𝐸𝐺𝑆𝑖,𝑡	𝑅𝐸𝐺𝑆𝑖,𝑡	NOUN
gujaf-446	209	18	moderator	moderator	NOUN
gujaf-446	209	19	dummy	dummy	NOUN
gujaf-446	209	20	or	or	CCONJ
gujaf-446	209	21	index	index	NOUN
gujaf-446	209	22	indicatingregulatory	indicatingregulatory	NOUN
gujaf-446	209	23	pressure	pressure	NOUN
gujaf-446	209	24	level	level	NOUN
gujaf-446	209	25	ekeetal.(2022	ekeetal.(2022	NOUN
gujaf-446	209	26	)	)	PUNCT
gujaf-446	209	27	,	,	PUNCT
gujaf-446	209	28	igbokwe	igbokwe	NOUN
gujaf-446	209	29	&	&	CCONJ
gujaf-446	209	30	afolabi	afolabi	NOUN
gujaf-446	209	31	(	(	PUNCT
gujaf-446	209	32	2023	2023	NUM
gujaf-446	209	33	)	)	PUNCT
gujaf-446	209	34	,	,	PUNCT
gujaf-446	209	35	omole	omole	PROPN
gujaf-446	209	36	&	&	CCONJ
gujaf-446	209	37	adesina(2020	adesina(2020	PROPN
gujaf-446	209	38	)	)	PUNCT
gujaf-446	209	39	national	national	PROPN
gujaf-446	209	40	insurance	insurance	PROPN
gujaf-446	209	41	commission	commission	PROPN
gujaf-446	209	42	(	(	PUNCT
gujaf-446	209	43	naicom	naicom	PROPN
gujaf-446	209	44	)	)	PUNCT
gujaf-446	209	45	reports	report	VERB
gujaf-446	209	46	source	source	NOUN
gujaf-446	209	47	:	:	PUNCT
gujaf-446	209	48	author(2024	author(2024	ADJ
gujaf-446	209	49	)	)	PUNCT
gujaf-446	209	50	estimationmethod	estimationmethod	NOUN
gujaf-446	209	51	:	:	PUNCT
gujaf-446	209	52	randomeffects	randomeffect	VERB
gujaf-446	209	53	thestudyadoptstherandomeffects(re)modelasthepreferredestimator	thestudyadoptstherandomeffects(re)modelasthepreferredestimator	NOUN
gujaf-446	209	54	,	,	PUNCT
gujaf-446	209	55	supportedbythe	supportedbythe	PRON
gujaf-446	209	56	hausman	hausman	NOUN
gujaf-446	209	57	(	(	PUNCT
gujaf-446	209	58	1978	1978	NUM
gujaf-446	209	59	)	)	PUNCT
gujaf-446	209	60	specification	specification	NOUN
gujaf-446	209	61	test	test	NOUN
gujaf-446	209	62	(	(	PUNCT
gujaf-446	209	63	table	table	NOUN
gujaf-446	209	64	5	5	NUM
gujaf-446	209	65	)	)	PUNCT
gujaf-446	209	66	,	,	PUNCT
gujaf-446	209	67	which	which	PRON
gujaf-446	209	68	yielded	yield	VERB
gujaf-446	209	69	a	a	DET
gujaf-446	209	70	p	p	NOUN
gujaf-446	209	71	-	-	PUNCT
gujaf-446	209	72	value	value	NOUN
gujaf-446	209	73	of	of	ADP
gujaf-446	209	74	0.868	0.868	NUM
gujaf-446	209	75	,	,	PUNCT
gujaf-446	209	76	indicating	indicate	VERB
gujaf-446	209	77	the	the	DET
gujaf-446	209	78	re	re	NOUN
gujaf-446	209	79	model	model	NOUN
gujaf-446	209	80	is	be	AUX
gujaf-446	209	81	consistent	consistent	ADJ
gujaf-446	209	82	and	and	CCONJ
gujaf-446	209	83	efficient	efficient	ADJ
gujaf-446	209	84	(	(	PUNCT
gujaf-446	209	85	baltagi	baltagi	ADJ
gujaf-446	209	86	,	,	PUNCT
gujaf-446	209	87	2021	2021	NUM
gujaf-446	209	88	)	)	PUNCT
gujaf-446	209	89	.	.	PUNCT
gujaf-446	210	1	the	the	DET
gujaf-446	210	2	re	re	PROPN
gujaf-446	210	3	model	model	NOUN
gujaf-446	210	4	accounts	account	VERB
gujaf-446	210	5	for	for	ADP
gujaf-446	210	6	unobserved	unobserved	ADJ
gujaf-446	210	7	heterogeneity	heterogeneity	NOUN
gujaf-446	210	8	across	across	ADP
gujaf-446	210	9	firms	firm	NOUN
gujaf-446	210	10	while	while	SCONJ
gujaf-446	210	11	assuming	assume	VERB
gujaf-446	210	12	the	the	DET
gujaf-446	210	13	unobserved	unobserved	ADJ
gujaf-446	210	14	firm	firm	ADJ
gujaf-446	210	15	effects	effect	NOUN
gujaf-446	210	16	are	be	AUX
gujaf-446	210	17	uncorrelated	uncorrelate	VERB
gujaf-446	210	18	with	with	ADP
gujaf-446	210	19	explanatory	explanatory	ADJ
gujaf-446	210	20	variables	variable	NOUN
gujaf-446	210	21	(	(	PUNCT
gujaf-446	210	22	greene	greene	PROPN
gujaf-446	210	23	,	,	PUNCT
gujaf-446	210	24	2020	2020	NUM
gujaf-446	210	25	)	)	PUNCT
gujaf-446	210	26	.	.	PUNCT
gujaf-446	211	1	this	this	PRON
gujaf-446	211	2	is	be	AUX
gujaf-446	211	3	particularly	particularly	ADV
gujaf-446	211	4	appropriate	appropriate	ADJ
gujaf-446	211	5	given	give	VERB
gujaf-446	211	6	the	the	DET
gujaf-446	211	7	short	short	ADJ
gujaf-446	211	8	panel	panel	NOUN
gujaf-446	211	9	(	(	PUNCT
gujaf-446	211	10	10	10	NUM
gujaf-446	211	11	firms	firm	NOUN
gujaf-446	211	12	over	over	ADP
gujaf-446	211	13	10	10	NUM
gujaf-446	211	14	years	year	NOUN
gujaf-446	211	15	)	)	PUNCT
gujaf-446	211	16	and	and	CCONJ
gujaf-446	211	17	the	the	DET
gujaf-446	211	18	assumption	assumption	NOUN
gujaf-446	211	19	that	that	SCONJ
gujaf-446	211	20	omitted	omit	VERB
gujaf-446	211	21	heterogeneity	heterogeneity	NOUN
gujaf-446	211	22	is	be	AUX
gujaf-446	211	23	randomly	randomly	ADV
gujaf-446	211	24	distributed	distribute	VERB
gujaf-446	211	25	.	.	PUNCT
gujaf-446	212	1	the	the	DET
gujaf-446	212	2	random	random	ADJ
gujaf-446	212	3	effects	effect	NOUN
gujaf-446	212	4	estimation	estimation	NOUN
gujaf-446	212	5	follows	follow	VERB
gujaf-446	212	6	:	:	PUNCT
gujaf-446	212	7	𝑅𝑂𝐴𝑖𝑡=𝛼+𝑋𝑖𝑡𝛽+𝑢𝑖+𝜖𝑖𝑡	𝑅𝑂𝐴𝑖𝑡=𝛼+𝑋𝑖𝑡𝛽+𝑢𝑖+𝜖𝑖𝑡	NUM
gujaf-446	212	8	(	(	PUNCT
gujaf-446	212	9	9	9	NUM
gujaf-446	212	10	)	)	PUNCT
gujaf-446	212	11	where	where	SCONJ
gujaf-446	212	12	:	:	PUNCT
gujaf-446	212	13	𝑋𝑖𝑡representsthe	𝑋𝑖𝑡representsthe	PRON
gujaf-446	212	14	vector	vector	NOUN
gujaf-446	212	15	of	of	ADP
gujaf-446	212	16	independentvariables	independentvariable	NOUN
gujaf-446	212	17	,	,	PUNCT
gujaf-446	212	18			NOUN
gujaf-446	212	19	𝑢𝑖~𝑁(0,𝜎2)isthefirm	𝑢𝑖~𝑁(0,𝜎2)isthefirm	PROPN
gujaf-446	212	20	-	-	PUNCT
gujaf-446	212	21	specificerror	specificerror	NOUN
gujaf-446	212	22	,	,	PUNCT
gujaf-446	212	23			NOUN
gujaf-446	212	24	𝜖𝑖𝑡~𝑁(0,𝜎2)istheidiosyncraticerrorterm	𝜖𝑖𝑡~𝑁(0,𝜎2)istheidiosyncraticerrorterm	PROPN
gujaf-446	212	25	.	.	PUNCT
gujaf-446	213	1	diagnostictests	diagnostictest	NOUN
gujaf-446	213	2	prior	prior	ADV
gujaf-446	213	3	to	to	ADP
gujaf-446	213	4	estimation	estimation	NOUN
gujaf-446	214	1	,	,	PUNCT
gujaf-446	214	2	the	the	DET
gujaf-446	214	3	paper	paper	NOUN
gujaf-446	214	4	provides	provide	VERB
gujaf-446	214	5	the	the	DET
gujaf-446	214	6	descriptive	descriptive	ADJ
gujaf-446	214	7	statistics	statistic	NOUN
gujaf-446	214	8	and	and	CCONJ
gujaf-446	214	9	correlation	correlation	NOUN
gujaf-446	214	10	to	to	PART
gujaf-446	214	11	offer	offer	VERB
gujaf-446	214	12	insights	insight	NOUN
gujaf-446	214	13	into	into	ADP
gujaf-446	214	14	the	the	DET
gujaf-446	214	15	distribution	distribution	NOUN
gujaf-446	214	16	and	and	CCONJ
gujaf-446	214	17	preliminary	preliminary	ADJ
gujaf-446	214	18	relationships	relationship	NOUN
gujaf-446	214	19	among	among	ADP
gujaf-446	214	20	variables	variable	NOUN
gujaf-446	214	21	.	.	PUNCT
gujaf-446	215	1	moreso	moreso	NOUN
gujaf-446	215	2	,	,	PUNCT
gujaf-446	215	3	diagnostic	diagnostic	ADJ
gujaf-446	215	4	tests	test	NOUN
gujaf-446	215	5	were	be	AUX
gujaf-446	215	6	conducted	conduct	VERB
gujaf-446	215	7	,	,	PUNCT
gujaf-446	215	8	including	include	VERB
gujaf-446	215	9	the	the	DET
gujaf-446	215	10	normality	normality	NOUN
gujaf-446	215	11	(	(	PUNCT
gujaf-446	215	12	shapiro	shapiro	NOUN
gujaf-446	215	13	-	-	PUNCT
gujaf-446	215	14	wilk	wilk	NOUN
gujaf-446	215	15	)	)	PUNCT
gujaf-446	215	16	to	to	PART
gujaf-446	215	17	confirmed	confirm	VERB
gujaf-446	215	18	that	that	SCONJ
gujaf-446	215	19	roa	roa	PROPN
gujaf-446	215	20	is	be	AUX
gujaf-446	215	21	not	not	PART
gujaf-446	215	22	normally	normally	ADV
gujaf-446	215	23	distributed	distribute	VERB
gujaf-446	215	24	,	,	PUNCT
gujaf-446	215	25	necessitating	necessitate	VERB
gujaf-446	215	26	robust	robust	ADJ
gujaf-446	215	27	inference	inference	NOUN
gujaf-446	215	28	procedures	procedure	NOUN
gujaf-446	215	29	.	.	PUNCT
gujaf-446	216	1	the	the	DET
gujaf-446	216	2	multicollinearity	multicollinearity	NOUN
gujaf-446	216	3	(	(	PUNCT
gujaf-446	216	4	vif	vif	NOUN
gujaf-446	216	5	):	):	PUNCT
gujaf-446	216	6	all	all	PRON
gujaf-446	216	7	vif	vif	PROPN
gujaf-446	216	8	values	value	NOUN
gujaf-446	216	9	<	<	X
gujaf-446	216	10	10	10	NUM
gujaf-446	216	11	,	,	PUNCT
gujaf-446	216	12	with	with	ADP
gujaf-446	216	13	the	the	DET
gujaf-446	216	14	highest	high	ADJ
gujaf-446	216	15	at	at	ADP
gujaf-446	216	16	3.08	3.08	NUM
gujaf-446	216	17	,	,	PUNCT
gujaf-446	216	18	indicating	indicate	VERB
gujaf-446	216	19	no	no	DET
gujaf-446	216	20	significant	significant	ADJ
gujaf-446	216	21	multicollinearity	multicollinearity	NOUN
gujaf-446	216	22	(	(	PUNCT
gujaf-446	216	23	gujarati	gujarati	PROPN
gujaf-446	216	24	&	&	CCONJ
gujaf-446	216	25	porter	porter	PROPN
gujaf-446	216	26	,	,	PUNCT
gujaf-446	216	27	2009	2009	NUM
gujaf-446	216	28	)	)	PUNCT
gujaf-446	216	29	.	.	PUNCT
gujaf-446	217	1	4.0	4.0	NUM
gujaf-446	217	2	resultsandimplications	resultsandimplication	NOUN
gujaf-446	217	3	the	the	DET
gujaf-446	217	4	analysis	analysis	NOUN
gujaf-446	217	5	begins	begin	VERB
gujaf-446	217	6	with	with	ADP
gujaf-446	217	7	table	table	NOUN
gujaf-446	217	8	2	2	NUM
gujaf-446	217	9	which	which	PRON
gujaf-446	217	10	presents	present	VERB
gujaf-446	217	11	the	the	DET
gujaf-446	217	12	descriptive	descriptive	ADJ
gujaf-446	217	13	statistics	statistic	NOUN
gujaf-446	217	14	,	,	PUNCT
gujaf-446	217	15	the	the	DET
gujaf-446	217	16	result	result	NOUN
gujaf-446	217	17	reflects	reflect	VERB
gujaf-446	217	18	notable	notable	ADJ
gujaf-446	217	19	variation	variation	NOUN
gujaf-446	217	20	across	across	ADP
gujaf-446	217	21	the	the	DET
gujaf-446	217	22	variables	variable	NOUN
gujaf-446	217	23	,	,	PUNCT
gujaf-446	217	24	indicating	indicate	VERB
gujaf-446	217	25	heterogeneity	heterogeneity	NOUN
gujaf-446	217	26	among	among	ADP
gujaf-446	217	27	the	the	DET
gujaf-446	217	28	sampled	sample	VERB
gujaf-446	217	29	insurance	insurance	NOUN
gujaf-446	217	30	firms	firm	NOUN
gujaf-446	217	31	from	from	ADP
gujaf-446	217	32	2014	2014	NUM
gujaf-446	217	33	to	to	ADP
gujaf-446	217	34	2023	2023	NUM
gujaf-446	217	35	.	.	PUNCT
gujaf-446	218	1	the	the	DET
gujaf-446	218	2	mean	mean	ADJ
gujaf-446	218	3	roa	roa	NOUN
gujaf-446	218	4	of	of	ADP
gujaf-446	218	5	0.063	0.063	NUM
gujaf-446	218	6	suggests	suggest	VERB
gujaf-446	218	7	moderate	moderate	ADJ
gujaf-446	218	8	profitability	profitability	NOUN
gujaf-446	218	9	in	in	ADP
gujaf-446	218	10	the	the	DET
gujaf-446	218	11	sector	sector	NOUN
gujaf-446	218	12	,	,	PUNCT
gujaf-446	218	13	aligning	align	VERB
gujaf-446	218	14	with	with	ADP
gujaf-446	218	15	eze	eze	ADJ
gujaf-446	218	16	and	and	CCONJ
gujaf-446	218	17	okafor‘s	okafor‘s	PROPN
gujaf-446	218	18	(	(	PUNCT
gujaf-446	218	19	2020	2020	NUM
gujaf-446	218	20	)	)	PUNCT
gujaf-446	218	21	report	report	NOUN
gujaf-446	218	22	of	of	ADP
gujaf-446	218	23	insurance	insurance	NOUN
gujaf-446	218	24	post	post	ADJ
gujaf-446	218	25	-	-	ADJ
gujaf-446	218	26	reform	reform	ADJ
gujaf-446	218	27	performance	performance	NOUN
gujaf-446	218	28	.	.	PUNCT
gujaf-446	219	1	board	board	NOUN
gujaf-446	219	2	size	size	NOUN
gujaf-446	219	3	averages	average	VERB
gujaf-446	219	4	10	10	NUM
gujaf-446	219	5	members	member	NOUN
gujaf-446	219	6	,	,	PUNCT
gujaf-446	219	7	consistent	consistent	ADJ
gujaf-446	219	8	with	with	ADP
gujaf-446	219	9	the	the	DET
gujaf-446	219	10	governance	governance	NOUN
gujaf-446	219	11	best	well	ADV
gujaf-446	219	12	practicesrecommended	practicesrecommende	VERB
gujaf-446	219	13	for	for	ADP
gujaf-446	219	14	effective	effective	ADJ
gujaf-446	219	15	oversight	oversight	NOUN
gujaf-446	219	16	(	(	PUNCT
gujaf-446	219	17	zahra	zahra	PROPN
gujaf-446	219	18	&	&	CCONJ
gujaf-446	219	19	pearce	pearce	PROPN
gujaf-446	219	20	,	,	PUNCT
gujaf-446	219	21	2021	2021	NUM
gujaf-446	219	22	)	)	PUNCT
gujaf-446	219	23	.	.	PUNCT
gujaf-446	220	1	gender	gender	NOUN
gujaf-446	220	2	diversity	diversity	NOUN
gujaf-446	220	3	remains	remain	VERB
gujaf-446	220	4	relativelylowat17%,indicatinganunderrepresentationofwomenonboards	relativelylowat17%,indicatinganunderrepresentationofwomenonboard	NOUN
gujaf-446	220	5	,	,	PUNCT
gujaf-446	220	6	afinding	afinding	NOUN
gujaf-446	220	7	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	220	8	,	,	PUNCT
gujaf-446	220	9	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	220	10	509	509	NUM
gujaf-446	220	11	supported	support	VERB
gujaf-446	220	12	by	by	ADP
gujaf-446	220	13	adeyemi	adeyemi	ADV
gujaf-446	220	14	and	and	CCONJ
gujaf-446	220	15	olowookere	olowookere	ADV
gujaf-446	220	16	(	(	PUNCT
gujaf-446	220	17	2021	2021	NUM
gujaf-446	220	18	)	)	PUNCT
gujaf-446	220	19	,	,	PUNCT
gujaf-446	220	20	which	which	PRON
gujaf-446	220	21	may	may	AUX
gujaf-446	220	22	constrain	constrain	VERB
gujaf-446	220	23	the	the	DET
gujaf-446	220	24	benefits	benefit	NOUN
gujaf-446	220	25	of	of	ADP
gujaf-446	220	26	diverse	diverse	ADJ
gujaf-446	220	27	perspectives	perspective	NOUN
gujaf-446	220	28	on	on	ADP
gujaf-446	220	29	firm	firm	ADJ
gujaf-446	220	30	outcomes	outcome	NOUN
gujaf-446	220	31	.	.	PUNCT
gujaf-446	221	1	the	the	DET
gujaf-446	221	2	pairwise	pairwise	NOUN
gujaf-446	221	3	correlation	correlation	NOUN
gujaf-446	221	4	matrix	matrix	NOUN
gujaf-446	221	5	in	in	ADP
gujaf-446	221	6	table	table	NOUN
gujaf-446	221	7	3	3	NUM
gujaf-446	221	8	highlights	highlight	NOUN
gujaf-446	221	9	significant	significant	ADJ
gujaf-446	221	10	positive	positive	ADJ
gujaf-446	221	11	correlationsbetween	correlationsbetween	ADJ
gujaf-446	221	12	roa	roa	NOUN
gujaf-446	221	13	and	and	CCONJ
gujaf-446	221	14	board	board	NOUN
gujaf-446	221	15	size	size	NOUN
gujaf-446	221	16	(	(	PUNCT
gujaf-446	221	17	r=0.303	r=0.303	X
gujaf-446	221	18	,	,	PUNCT
gujaf-446	221	19	p<0.01	p<0.01	PROPN
gujaf-446	221	20	)	)	PUNCT
gujaf-446	221	21	,	,	PUNCT
gujaf-446	221	22	suggesting	suggest	VERB
gujaf-446	221	23	that	that	SCONJ
gujaf-446	221	24	larger	large	ADJ
gujaf-446	221	25	boards	board	NOUN
gujaf-446	221	26	may	may	AUX
gujaf-446	221	27	facilitate	facilitate	VERB
gujaf-446	221	28	better	well	ADJ
gujaf-446	221	29	monitoring	monitoring	NOUN
gujaf-446	221	30	and	and	CCONJ
gujaf-446	221	31	strategic	strategic	ADJ
gujaf-446	221	32	input	input	NOUN
gujaf-446	221	33	,	,	PUNCT
gujaf-446	221	34	consistent	consistent	ADJ
gujaf-446	221	35	with	with	ADP
gujaf-446	221	36	resource	resource	NOUN
gujaf-446	221	37	dependence	dependence	NOUN
gujaf-446	221	38	theory	theory	NOUN
gujaf-446	221	39	(	(	PUNCT
gujaf-446	221	40	liu	liu	PROPN
gujaf-446	221	41	et	et	PROPN
gujaf-446	221	42	al	al	PROPN
gujaf-446	221	43	.	.	PROPN
gujaf-446	221	44	,	,	PUNCT
gujaf-446	221	45	2022	2022	NUM
gujaf-446	221	46	)	)	PUNCT
gujaf-446	221	47	.	.	PUNCT
gujaf-446	222	1	interestingly	interestingly	ADV
gujaf-446	222	2	,	,	PUNCT
gujaf-446	222	3	financial	financial	ADJ
gujaf-446	222	4	expertise	expertise	NOUN
gujaf-446	222	5	on	on	ADP
gujaf-446	222	6	boards	board	NOUN
gujaf-446	222	7	is	be	AUX
gujaf-446	222	8	negatively	negatively	ADV
gujaf-446	222	9	correlated	correlate	VERB
gujaf-446	222	10	with	with	ADP
gujaf-446	222	11	roa	roa	PROPN
gujaf-446	222	12	(	(	PUNCT
gujaf-446	222	13	r=0.298	r=0.298	PROPN
gujaf-446	222	14	,	,	PUNCT
gujaf-446	222	15	p<0.01	p<0.01	PROPN
gujaf-446	222	16	)	)	PUNCT
gujaf-446	222	17	,	,	PUNCT
gujaf-446	222	18	hinting	hint	VERB
gujaf-446	222	19	at	at	ADP
gujaf-446	222	20	complexities	complexity	NOUN
gujaf-446	222	21	in	in	ADP
gujaf-446	222	22	how	how	SCONJ
gujaf-446	222	23	expertise	expertise	NOUN
gujaf-446	222	24	influences	influence	VERB
gujaf-446	222	25	firm	firm	ADJ
gujaf-446	222	26	performance	performance	NOUN
gujaf-446	222	27	,	,	PUNCT
gujaf-446	222	28	possiblydue	possiblydue	ADJ
gujaf-446	222	29	to	to	ADP
gujaf-446	222	30	over	over	ADP
gujaf-446	222	31	-	-	PUNCT
gujaf-446	222	32	cautious	cautious	ADJ
gujaf-446	222	33	decision	decision	NOUN
gujaf-446	222	34	-	-	PUNCT
gujaf-446	222	35	makingor	makingor	NOUN
gujaf-446	222	36	compliance	compliance	NOUN
gujaf-446	222	37	costs	cost	NOUN
gujaf-446	222	38	amid	amid	ADP
gujaf-446	222	39	regulatorypressures	regulatorypressure	NOUN
gujaf-446	222	40	(	(	PUNCT
gujaf-446	222	41	wang	wang	PROPN
gujaf-446	222	42	&	&	CCONJ
gujaf-446	222	43	coffey	coffey	PROPN
gujaf-446	222	44	,	,	PUNCT
gujaf-446	222	45	2020	2020	NUM
gujaf-446	222	46	)	)	PUNCT
gujaf-446	222	47	.	.	PUNCT
gujaf-446	223	1	regulatory	regulatory	ADJ
gujaf-446	223	2	stringency	stringency	NOUN
gujaf-446	223	3	shows	show	VERB
gujaf-446	223	4	a	a	DET
gujaf-446	223	5	weak	weak	ADJ
gujaf-446	223	6	negative	negative	ADJ
gujaf-446	223	7	association	association	NOUN
gujaf-446	223	8	withroa	withroa	NOUN
gujaf-446	223	9	,	,	PUNCT
gujaf-446	223	10	which	which	PRON
gujaf-446	223	11	warrants	warrant	VERB
gujaf-446	223	12	further	further	ADJ
gujaf-446	223	13	exploration	exploration	NOUN
gujaf-446	223	14	.	.	PUNCT
gujaf-446	224	1	table	table	NOUN
gujaf-446	224	2	2	2	NUM
gujaf-446	224	3	:	:	PUNCT
gujaf-446	224	4	summarystatistics	summarystatistic	NOUN
gujaf-446	224	5	variable	variable	ADJ
gujaf-446	224	6	mean	mean	VERB
gujaf-446	224	7	std	std	PROPN
gujaf-446	224	8	.	.	PROPN
gujaf-446	225	1	dev	dev	PROPN
gujaf-446	225	2	.	.	PUNCT
gujaf-446	225	3	min	min	PROPN
gujaf-446	225	4	max	max	PROPN
gujaf-446	225	5	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	PROPN
gujaf-446	225	6	0.063	0.063	NUM
gujaf-446	225	7	0.108	0.108	NUM
gujaf-446	225	8	-0.001	-0.001	NUM
gujaf-446	225	9	0.681	0.681	NUM
gujaf-446	225	10	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-446	225	11	10.420	10.420	NUM
gujaf-446	225	12	2.583	2.583	NUM
gujaf-446	225	13	6.000	6.000	NUM
gujaf-446	225	14	15.000	15.000	NUM
gujaf-446	225	15	𝐵𝐶𝑂𝑀𝑖,𝑡	𝐵𝐶𝑂𝑀𝑖,𝑡	ADJ
gujaf-446	225	16	0.646	0.646	NUM
gujaf-446	225	17	0.159	0.159	NUM
gujaf-446	225	18	0.286	0.286	NUM
gujaf-446	225	19	0.909	0.909	NUM
gujaf-446	225	20	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-446	225	21	0.170	0.170	NUM
gujaf-446	225	22	0.130	0.130	NUM
gujaf-446	225	23	0.000	0.000	NUM
gujaf-446	225	24	0.500	0.500	NUM
gujaf-446	225	25	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-446	225	26	0.509	0.509	NUM
gujaf-446	225	27	0.183	0.183	NUM
gujaf-446	225	28	0.267	0.267	NUM
gujaf-446	225	29	1.000	1.000	NUM
gujaf-446	225	30	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-446	225	31	0.546	0.546	NUM
gujaf-446	225	32	0.269	0.269	NUM
gujaf-446	225	33	0.133	0.133	NUM
gujaf-446	225	34	1.000	1.000	NUM
gujaf-446	225	35	𝑅𝐸𝐺𝑆𝑖,𝑡	𝑅𝐸𝐺𝑆𝑖,𝑡	VERB
gujaf-446	225	36	1.547	1.547	NUM
gujaf-446	225	37	4.958	4.958	NUM
gujaf-446	225	38	0.000	0.000	NUM
gujaf-446	225	39	39.444	39.444	NUM
gujaf-446	225	40	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-446	225	41	10.806	10.806	NUM
gujaf-446	225	42	0.720	0.720	NUM
gujaf-446	225	43	9.240	9.240	NUM
gujaf-446	225	44	11.793	11.793	NUM
gujaf-446	225	45	source	source	NOUN
gujaf-446	225	46	:	:	PUNCT
gujaf-446	225	47	author(2024	author(2024	ADJ
gujaf-446	225	48	)	)	PUNCT
gujaf-446	225	49	table	table	NOUN
gujaf-446	225	50	3	3	NUM
gujaf-446	225	51	:	:	PUNCT
gujaf-446	225	52	correlations	correlation	VERB
gujaf-446	225	53	variables	variable	NOUN
gujaf-446	225	54	(	(	PUNCT
gujaf-446	225	55	1	1	NUM
gujaf-446	225	56	)	)	PUNCT
gujaf-446	225	57	(	(	PUNCT
gujaf-446	225	58	2	2	NUM
gujaf-446	225	59	)	)	PUNCT
gujaf-446	225	60	(	(	PUNCT
gujaf-446	225	61	3	3	X
gujaf-446	225	62	)	)	PUNCT
gujaf-446	225	63	(	(	PUNCT
gujaf-446	225	64	4	4	NUM
gujaf-446	225	65	)	)	PUNCT
gujaf-446	225	66	(	(	PUNCT
gujaf-446	225	67	5	5	NUM
gujaf-446	225	68	)	)	PUNCT
gujaf-446	225	69	(	(	PUNCT
gujaf-446	225	70	6	6	NUM
gujaf-446	225	71	)	)	PUNCT
gujaf-446	225	72	(	(	PUNCT
gujaf-446	225	73	7	7	NUM
gujaf-446	225	74	)	)	PUNCT
gujaf-446	225	75	(	(	PUNCT
gujaf-446	225	76	8)	8)	NUM
gujaf-446	225	77	(	(	PUNCT
gujaf-446	225	78	1)𝑅𝑂𝐴𝑖,𝑡	1)𝑅𝑂𝐴𝑖,𝑡	NUM
gujaf-446	225	79	1.000	1.000	NUM
gujaf-446	225	80	(	(	PUNCT
gujaf-446	225	81	2	2	NUM
gujaf-446	225	82	)	)	PUNCT
gujaf-446	225	83	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	VERB
gujaf-446	225	84	0.303	0.303	NUM
gujaf-446	225	85	*	*	SYM
gujaf-446	225	86	1.000	1.000	NUM
gujaf-446	225	87	(	(	PUNCT
gujaf-446	225	88	0.002	0.002	NUM
gujaf-446	225	89	)	)	PUNCT
gujaf-446	225	90	(	(	PUNCT
gujaf-446	225	91	3)𝐵𝐶𝑂𝑀𝑖,𝑡	3)𝐵𝐶𝑂𝑀𝑖,𝑡	NUM
gujaf-446	225	92	0.150	0.150	NUM
gujaf-446	225	93	0.233	0.233	NUM
gujaf-446	225	94	*	*	SYM
gujaf-446	225	95	1.000	1.000	NUM
gujaf-446	225	96	(	(	PUNCT
gujaf-446	225	97	0.137	0.137	NUM
gujaf-446	225	98	)	)	PUNCT
gujaf-446	225	99	(	(	PUNCT
gujaf-446	225	100	0.020	0.020	NUM
gujaf-446	225	101	)	)	PUNCT
gujaf-446	225	102	(	(	PUNCT
gujaf-446	225	103	4	4	X
gujaf-446	225	104	)	)	PUNCT
gujaf-446	225	105	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-446	225	106	-0.170	-0.170	PUNCT
gujaf-446	225	107	-0.198	-0.198	NOUN
gujaf-446	225	108	*	*	NOUN
gujaf-446	225	109	0.008	0.008	NUM
gujaf-446	225	110	1.000	1.000	NUM
gujaf-446	225	111	(	(	PUNCT
gujaf-446	225	112	0.092	0.092	NUM
gujaf-446	225	113	)	)	PUNCT
gujaf-446	225	114	(	(	PUNCT
gujaf-446	225	115	0.049	0.049	NUM
gujaf-446	225	116	)	)	PUNCT
gujaf-446	225	117	(	(	PUNCT
gujaf-446	225	118	0.934	0.934	NUM
gujaf-446	225	119	)	)	PUNCT
gujaf-446	225	120	(	(	PUNCT
gujaf-446	225	121	5)𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	5)𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NUM
gujaf-446	225	122	-0.124	-0.124	ADJ
gujaf-446	225	123	-0.675	-0.675	INTJ
gujaf-446	225	124	*	*	PUNCT
gujaf-446	225	125	-0.145	-0.145	PUNCT
gujaf-446	225	126	0.360	0.360	NUM
gujaf-446	225	127	*	*	SYM
gujaf-446	225	128	1.000	1.000	NUM
gujaf-446	225	129	(	(	PUNCT
gujaf-446	225	130	0.220	0.220	NUM
gujaf-446	225	131	)	)	PUNCT
gujaf-446	225	132	(	(	PUNCT
gujaf-446	225	133	0.000	0.000	NUM
gujaf-446	225	134	)	)	PUNCT
gujaf-446	225	135	(	(	PUNCT
gujaf-446	225	136	0.151	0.151	NUM
gujaf-446	225	137	)	)	PUNCT
gujaf-446	225	138	(	(	PUNCT
gujaf-446	225	139	0.000	0.000	NUM
gujaf-446	225	140	)	)	PUNCT
gujaf-446	225	141	(	(	PUNCT
gujaf-446	225	142	6)𝐵𝐸𝑋𝑃𝑖,𝑡	6)𝐵𝐸𝑋𝑃𝑖,𝑡	NUM
gujaf-446	225	143	-0.298	-0.298	NUM
gujaf-446	225	144	*	*	PUNCT
gujaf-446	225	145	-0.648	-0.648	NUM
gujaf-446	225	146	*	*	PUNCT
gujaf-446	225	147	-0.369	-0.369	PROPN
gujaf-446	225	148	*	*	NOUN
gujaf-446	225	149	0.195	0.195	NUM
gujaf-446	225	150	0.335	0.335	NUM
gujaf-446	225	151	*	*	SYM
gujaf-446	225	152	1.000	1.000	NUM
gujaf-446	225	153	(	(	PUNCT
gujaf-446	225	154	0.003	0.003	NUM
gujaf-446	225	155	)	)	PUNCT
gujaf-446	225	156	(	(	PUNCT
gujaf-446	225	157	0.000	0.000	NUM
gujaf-446	225	158	)	)	PUNCT
gujaf-446	225	159	(	(	PUNCT
gujaf-446	225	160	0.000	0.000	NUM
gujaf-446	225	161	)	)	PUNCT
gujaf-446	225	162	(	(	PUNCT
gujaf-446	225	163	0.052	0.052	NUM
gujaf-446	225	164	)	)	PUNCT
gujaf-446	225	165	(	(	PUNCT
gujaf-446	225	166	0.001	0.001	NUM
gujaf-446	225	167	)	)	PUNCT
gujaf-446	225	168	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	225	169	,	,	PUNCT
gujaf-446	225	170	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	225	171	510	510	NUM
gujaf-446	225	172	variables	variable	NOUN
gujaf-446	225	173	(	(	PUNCT
gujaf-446	225	174	1	1	NUM
gujaf-446	225	175	)	)	PUNCT
gujaf-446	225	176	(	(	PUNCT
gujaf-446	225	177	2	2	NUM
gujaf-446	225	178	)	)	PUNCT
gujaf-446	225	179	(	(	PUNCT
gujaf-446	225	180	3	3	X
gujaf-446	225	181	)	)	PUNCT
gujaf-446	225	182	(	(	PUNCT
gujaf-446	225	183	4	4	NUM
gujaf-446	225	184	)	)	PUNCT
gujaf-446	225	185	(	(	PUNCT
gujaf-446	225	186	5	5	NUM
gujaf-446	225	187	)	)	PUNCT
gujaf-446	225	188	(	(	PUNCT
gujaf-446	225	189	6	6	NUM
gujaf-446	225	190	)	)	PUNCT
gujaf-446	225	191	(	(	PUNCT
gujaf-446	225	192	7	7	NUM
gujaf-446	225	193	)	)	PUNCT
gujaf-446	225	194	(	(	PUNCT
gujaf-446	225	195	8)	8)	NUM
gujaf-446	225	196	(	(	PUNCT
gujaf-446	225	197	7	7	NUM
gujaf-446	225	198	)	)	PUNCT
gujaf-446	225	199	𝑅𝐸𝐺𝑆𝑖,𝑡	𝑅𝐸𝐺𝑆𝑖,𝑡	NOUN
gujaf-446	225	200	-0.049	-0.049	PUNCT
gujaf-446	225	201	0.154	0.154	NUM
gujaf-446	225	202	0.272	0.272	NUM
gujaf-446	225	203	*	*	PUNCT
gujaf-446	225	204	-0.232	-0.232	PUNCT
gujaf-446	225	205	*	*	PUNCT
gujaf-446	225	206	-0.111	-0.111	X
gujaf-446	225	207	-0.147	-0.147	NUM
gujaf-446	225	208	1.000	1.000	NUM
gujaf-446	225	209	(	(	PUNCT
gujaf-446	225	210	0.631	0.631	NUM
gujaf-446	225	211	)	)	PUNCT
gujaf-446	225	212	(	(	PUNCT
gujaf-446	225	213	0.125	0.125	NUM
gujaf-446	225	214	)	)	PUNCT
gujaf-446	225	215	(	(	PUNCT
gujaf-446	225	216	0.006	0.006	NUM
gujaf-446	225	217	)	)	PUNCT
gujaf-446	225	218	(	(	PUNCT
gujaf-446	225	219	0.020	0.020	NUM
gujaf-446	225	220	)	)	PUNCT
gujaf-446	225	221	(	(	PUNCT
gujaf-446	225	222	0.272	0.272	NUM
gujaf-446	225	223	)	)	PUNCT
gujaf-446	225	224	(	(	PUNCT
gujaf-446	225	225	0.145	0.145	NUM
gujaf-446	225	226	)	)	PUNCT
gujaf-446	225	227	(	(	PUNCT
gujaf-446	225	228	8)	8)	NUM
gujaf-446	225	229	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-446	225	230	0.093	0.093	NUM
gujaf-446	225	231	0.392	0.392	NUM
gujaf-446	225	232	*	*	NUM
gujaf-446	225	233	0.189	0.189	NUM
gujaf-446	225	234	0.361	0.361	NUM
gujaf-446	225	235	*	*	NOUN
gujaf-446	225	236	-0.168	-0.168	PUNCT
gujaf-446	225	237	-0.488	-0.488	NOUN
gujaf-446	225	238	*	*	PUNCT
gujaf-446	225	239	-0.409	-0.409	PROPN
gujaf-446	225	240	*	*	NOUN
gujaf-446	225	241	1.000	1.000	NUM
gujaf-446	225	242	(	(	PUNCT
gujaf-446	225	243	0.357	0.357	NUM
gujaf-446	225	244	)	)	PUNCT
gujaf-446	225	245	(	(	PUNCT
gujaf-446	225	246	0.000	0.000	NUM
gujaf-446	225	247	)	)	PUNCT
gujaf-446	225	248	(	(	PUNCT
gujaf-446	225	249	0.060	0.060	NUM
gujaf-446	225	250	)	)	PUNCT
gujaf-446	225	251	(	(	PUNCT
gujaf-446	225	252	0.000	0.000	NUM
gujaf-446	225	253	)	)	PUNCT
gujaf-446	225	254	(	(	PUNCT
gujaf-446	225	255	0.094	0.094	NUM
gujaf-446	225	256	)	)	PUNCT
gujaf-446	225	257	(	(	PUNCT
gujaf-446	225	258	0.000	0.000	NUM
gujaf-446	225	259	)	)	PUNCT
gujaf-446	225	260	(	(	PUNCT
gujaf-446	225	261	0.000	0.000	X
gujaf-446	225	262	)	)	PUNCT
gujaf-446	225	263	source	source	NOUN
gujaf-446	225	264	:	:	PUNCT
gujaf-446	225	265	author	author	NOUN
gujaf-446	225	266	(	(	PUNCT
gujaf-446	225	267	2024	2024	NUM
gujaf-446	225	268	)	)	PUNCT
gujaf-446	225	269	diagnostic	diagnostic	ADJ
gujaf-446	225	270	results	result	NOUN
gujaf-446	225	271	in	in	ADP
gujaf-446	225	272	table	table	NOUN
gujaf-446	225	273	4	4	NUM
gujaf-446	225	274	confirm	confirm	VERB
gujaf-446	225	275	the	the	DET
gujaf-446	225	276	presence	presence	NOUN
gujaf-446	225	277	of	of	ADP
gujaf-446	225	278	multicollinearity	multicollinearity	NOUN
gujaf-446	225	279	is	be	AUX
gujaf-446	225	280	within	within	ADP
gujaf-446	225	281	acceptable	acceptable	ADJ
gujaf-446	225	282	limits	limit	NOUN
gujaf-446	225	283	(	(	PUNCT
gujaf-446	225	284	vifs	vif	NOUN
gujaf-446	225	285	below	below	ADP
gujaf-446	225	286	5	5	NUM
gujaf-446	225	287	)	)	PUNCT
gujaf-446	225	288	,	,	PUNCT
gujaf-446	225	289	ensuring	ensure	VERB
gujaf-446	225	290	robustness	robustness	NOUN
gujaf-446	225	291	of	of	ADP
gujaf-446	225	292	the	the	DET
gujaf-446	225	293	model	model	NOUN
gujaf-446	225	294	estimates	estimate	NOUN
gujaf-446	225	295	(	(	PUNCT
gujaf-446	225	296	gujarati	gujarati	PROPN
gujaf-446	225	297	&	&	CCONJ
gujaf-446	225	298	porter	porter	PROPN
gujaf-446	225	299	,	,	PUNCT
gujaf-446	225	300	2021	2021	NUM
gujaf-446	225	301	)	)	PUNCT
gujaf-446	225	302	.	.	PUNCT
gujaf-446	226	1	the	the	DET
gujaf-446	226	2	shapiro	shapiro	PROPN
gujaf-446	226	3	-	-	PUNCT
gujaf-446	226	4	wilk	wilk	NOUN
gujaf-446	226	5	normality	normality	NOUN
gujaf-446	226	6	test	test	NOUN
gujaf-446	226	7	indicates	indicate	VERB
gujaf-446	226	8	non	non	ADJ
gujaf-446	226	9	-	-	ADJ
gujaf-446	226	10	normality	normality	NOUN
gujaf-446	226	11	for	for	ADP
gujaf-446	226	12	roa	roa	NOUN
gujaf-446	226	13	and	and	CCONJ
gujaf-446	226	14	regulatory	regulatory	ADJ
gujaf-446	226	15	stringency	stringency	NOUN
gujaf-446	226	16	,	,	PUNCT
gujaf-446	226	17	atypical	atypical	ADJ
gujaf-446	226	18	trait	trait	NOUN
gujaf-446	226	19	in	in	ADP
gujaf-446	226	20	financial	financial	ADJ
gujaf-446	226	21	panel	panel	NOUN
gujaf-446	226	22	datathat	datathat	PRON
gujaf-446	226	23	justifiestheuseofrobust	justifiestheuseofrobust	PROPN
gujaf-446	226	24	estimation	estimation	NOUN
gujaf-446	226	25	techniques.the	techniques.the	DET
gujaf-446	226	26	hausman	hausman	PROPN
gujaf-446	226	27	test	test	NOUN
gujaf-446	226	28	(	(	PUNCT
gujaf-446	226	29	table	table	NOUN
gujaf-446	226	30	5	5	NUM
gujaf-446	226	31	)	)	PUNCT
gujaf-446	226	32	supports	support	VERB
gujaf-446	226	33	the	the	DET
gujaf-446	226	34	random	random	ADJ
gujaf-446	226	35	effects	effect	NOUN
gujaf-446	226	36	specification	specification	NOUN
gujaf-446	226	37	,	,	PUNCT
gujaf-446	226	38	allowing	allow	VERB
gujaf-446	226	39	for	for	ADP
gujaf-446	226	40	both	both	CCONJ
gujaf-446	226	41	firm	firm	ADJ
gujaf-446	226	42	specific	specific	ADJ
gujaf-446	226	43	heterogeneity	heterogeneity	NOUN
gujaf-446	226	44	and	and	CCONJ
gujaf-446	226	45	time	time	NOUN
gujaf-446	226	46	-	-	PUNCT
gujaf-446	226	47	variant	variant	NOUN
gujaf-446	226	48	influences	influence	NOUN
gujaf-446	226	49	,	,	PUNCT
gujaf-446	226	50	which	which	PRON
gujaf-446	226	51	is	be	AUX
gujaf-446	226	52	suitable	suitable	ADJ
gujaf-446	226	53	given	give	VERB
gujaf-446	226	54	the	the	DET
gujaf-446	226	55	panel	panel	NOUN
gujaf-446	226	56	data	datum	NOUN
gujaf-446	226	57	structure	structure	NOUN
gujaf-446	226	58	and	and	CCONJ
gujaf-446	226	59	the	the	DET
gujaf-446	226	60	aim	aim	NOUN
gujaf-446	226	61	to	to	PART
gujaf-446	226	62	generalize	generalize	VERB
gujaf-446	226	63	across	across	ADP
gujaf-446	226	64	firms	firm	NOUN
gujaf-446	226	65	.	.	PUNCT
gujaf-446	227	1	table	table	NOUN
gujaf-446	227	2	4	4	NUM
gujaf-446	227	3	:	:	PUNCT
gujaf-446	227	4	normality(shapiro	normality(shapiro	PROPN
gujaf-446	227	5	-	-	PUNCT
gujaf-446	227	6	wilkw)andmulticollinearity(vif)tests	wilkw)andmulticollinearity(vif)test	NOUN
gujaf-446	227	7	variable	variable	NOUN
gujaf-446	227	8	normalityw	normalityw	PROPN
gujaf-446	227	9	v	v	ADP
gujaf-446	227	10	z	z	PROPN
gujaf-446	227	11	prob	prob	PROPN
gujaf-446	227	12	>	>	PROPN
gujaf-446	227	13	z	z	PROPN
gujaf-446	227	14	vif	vif	PROPN
gujaf-446	227	15	1	1	NUM
gujaf-446	227	16	/	/	SYM
gujaf-446	227	17	vif	vif	NOUN
gujaf-446	227	18	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-446	227	19	0.576	0.576	NUM
gujaf-446	227	20	35.005	35.005	NUM
gujaf-446	227	21	7.887	7.887	NUM
gujaf-446	227	22	0.000	0.000	NUM
gujaf-446	227	23	—	—	PUNCT
gujaf-446	227	24	—	—	PUNCT
gujaf-446	227	25	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	VERB
gujaf-446	227	26	0.972	0.972	NUM
gujaf-446	227	27	2.293	2.293	NUM
gujaf-446	227	28	1.841	1.841	NUM
gujaf-446	227	29	0.033	0.033	NUM
gujaf-446	227	30	3.080	3.080	NUM
gujaf-446	227	31	0.325	0.325	NUM
gujaf-446	227	32	𝐵𝐶𝑂𝑀𝑖,𝑡	𝐵𝐶𝑂𝑀𝑖,𝑡	NOUN
gujaf-446	227	33	0.955	0.955	NUM
gujaf-446	227	34	3.715	3.715	NUM
gujaf-446	227	35	2.911	2.911	NUM
gujaf-446	227	36	0.002	0.002	NUM
gujaf-446	227	37	2.860	2.860	NUM
gujaf-446	227	38	0.349	0.349	NUM
gujaf-446	227	39	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-446	227	40	0.966	0.966	NUM
gujaf-446	227	41	2.775	2.775	NUM
gujaf-446	227	42	2.264	2.264	NUM
gujaf-446	227	43	0.012	0.012	NUM
gujaf-446	227	44	2.670	2.670	NUM
gujaf-446	227	45	0.375	0.375	NUM
gujaf-446	227	46	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-446	227	47	0.938	0.938	NUM
gujaf-446	227	48	5.121	5.121	NUM
gujaf-446	227	49	3.623	3.623	NUM
gujaf-446	227	50	0.000	0.000	NUM
gujaf-446	227	51	2.190	2.190	NUM
gujaf-446	227	52	0.456	0.456	NUM
gujaf-446	227	53	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-446	227	54	0.983	0.983	NUM
gujaf-446	227	55	1.440	1.440	NUM
gujaf-446	227	56	0.809	0.809	NUM
gujaf-446	227	57	0.209	0.209	NUM
gujaf-446	227	58	1.760	1.760	NUM
gujaf-446	227	59	0.567	0.567	NUM
gujaf-446	227	60	𝑅𝐸𝐺𝑆𝑖,𝑡	𝑅𝐸𝐺𝑆𝑖,𝑡	VERB
gujaf-446	227	61	0.253	0.253	NUM
gujaf-446	227	62	61.645	61.645	NUM
gujaf-446	227	63	9.143	9.143	NUM
gujaf-446	227	64	0.000	0.000	NUM
gujaf-446	227	65	1.710	1.710	NUM
gujaf-446	227	66	0.585	0.585	NUM
gujaf-446	227	67	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	ADJ
gujaf-446	227	68	0.908	0.908	NUM
gujaf-446	227	69	7.589	7.589	NUM
gujaf-446	227	70	4.496	4.496	NUM
gujaf-446	227	71	0.000	0.000	NUM
gujaf-446	227	72	1.280	1.280	NUM
gujaf-446	227	73	0.780	0.780	NUM
gujaf-446	227	74	source	source	NOUN
gujaf-446	227	75	:	:	PUNCT
gujaf-446	227	76	author	author	NOUN
gujaf-446	227	77	(	(	PUNCT
gujaf-446	227	78	2024	2024	NUM
gujaf-446	227	79	)	)	PUNCT
gujaf-446	227	80	.	.	PUNCT
gujaf-446	228	1	table	table	NOUN
gujaf-446	228	2	5	5	NUM
gujaf-446	228	3	:	:	PUNCT
gujaf-446	228	4	hausman(1978)specification	hausman(1978)specification	NOUN
gujaf-446	228	5	test	test	NOUN
gujaf-446	228	6	statistic	statistic	NOUN
gujaf-446	228	7	value	value	NOUN
gujaf-446	228	8	chi	chi	NOUN
gujaf-446	228	9	-	-	PUNCT
gujaf-446	228	10	squaretestvalue	squaretestvalue	NOUN
gujaf-446	228	11	3.182	3.182	NUM
gujaf-446	228	12	p	p	NOUN
gujaf-446	228	13	-	-	PUNCT
gujaf-446	228	14	value	value	NOUN
gujaf-446	228	15	0.868	0.868	NUM
gujaf-446	228	16	source	source	NOUN
gujaf-446	228	17	:	:	PUNCT
gujaf-446	228	18	author	author	NOUN
gujaf-446	228	19	(	(	PUNCT
gujaf-446	228	20	2024	2024	NUM
gujaf-446	228	21	)	)	PUNCT
gujaf-446	228	22	.	.	PUNCT
gujaf-446	229	1	table	table	NOUN
gujaf-446	229	2	6	6	NUM
gujaf-446	229	3	presents	present	VERB
gujaf-446	229	4	the	the	DET
gujaf-446	229	5	results	result	NOUN
gujaf-446	229	6	of	of	ADP
gujaf-446	229	7	a	a	DET
gujaf-446	229	8	random	random	ADJ
gujaf-446	229	9	effects	effect	NOUN
gujaf-446	229	10	regression	regression	NOUN
gujaf-446	229	11	model	model	NOUN
gujaf-446	229	12	examining	examine	VERB
gujaf-446	229	13	the	the	DET
gujaf-446	229	14	influence	influence	NOUN
gujaf-446	229	15	of	of	ADP
gujaf-446	229	16	board	board	NOUN
gujaf-446	229	17	characteristics	characteristic	NOUN
gujaf-446	229	18	and	and	CCONJ
gujaf-446	229	19	regulatory	regulatory	ADJ
gujaf-446	229	20	stringency	stringency	NOUN
gujaf-446	229	21	on	on	ADP
gujaf-446	229	22	firm	firm	ADJ
gujaf-446	229	23	profitability	profitability	NOUN
gujaf-446	229	24	,	,	PUNCT
gujaf-446	229	25	measured	measure	VERB
gujaf-446	229	26	by	by	ADP
gujaf-446	229	27	return	return	NOUN
gujaf-446	229	28	on	on	ADP
gujaf-446	229	29	assets(roa).themodeldemonstratesstrongexplanatorypowerwithanr	assets(roa).themodeldemonstratesstrongexplanatorypowerwithanr	PROPN
gujaf-446	229	30	-	-	PUNCT
gujaf-446	229	31	squaredof	squaredof	NOUN
gujaf-446	229	32	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	229	33	,	,	PUNCT
gujaf-446	229	34	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	229	35	511	511	NUM
gujaf-446	229	36	0.657	0.657	NUM
gujaf-446	229	37	and	and	CCONJ
gujaf-446	229	38	a	a	DET
gujaf-446	229	39	highly	highly	ADV
gujaf-446	229	40	significant	significant	ADJ
gujaf-446	229	41	f	f	NOUN
gujaf-446	229	42	-	-	PUNCT
gujaf-446	229	43	test	test	NOUN
gujaf-446	229	44	,	,	PUNCT
gujaf-446	229	45	indicating	indicate	VERB
gujaf-446	229	46	that	that	SCONJ
gujaf-446	229	47	the	the	DET
gujaf-446	229	48	included	include	VERB
gujaf-446	229	49	variables	variable	NOUN
gujaf-446	229	50	collectively	collectively	ADV
gujaf-446	229	51	explain	explain	VERB
gujaf-446	229	52	a	a	DET
gujaf-446	229	53	substantial	substantial	ADJ
gujaf-446	229	54	portion	portion	NOUN
gujaf-446	229	55	of	of	ADP
gujaf-446	229	56	the	the	DET
gujaf-446	229	57	variability	variability	NOUN
gujaf-446	229	58	in	in	ADP
gujaf-446	229	59	profitability	profitability	NOUN
gujaf-446	229	60	across	across	ADP
gujaf-446	229	61	the	the	DET
gujaf-446	229	62	sampled	sample	VERB
gujaf-446	229	63	firms	firm	NOUN
gujaf-446	229	64	.	.	PUNCT
gujaf-446	230	1	among	among	ADP
gujaf-446	230	2	the	the	DET
gujaf-446	230	3	board	board	NOUN
gujaf-446	230	4	characteristics	characteristic	NOUN
gujaf-446	230	5	,	,	PUNCT
gujaf-446	230	6	board	board	NOUN
gujaf-446	230	7	size	size	NOUN
gujaf-446	230	8	exhibits	exhibit	VERB
gujaf-446	230	9	a	a	DET
gujaf-446	230	10	positive	positive	ADJ
gujaf-446	230	11	but	but	CCONJ
gujaf-446	230	12	marginally	marginally	ADV
gujaf-446	230	13	insignificant	insignificant	ADJ
gujaf-446	230	14	effect	effect	NOUN
gujaf-446	230	15	on	on	ADP
gujaf-446	230	16	profitability	profitability	NOUN
gujaf-446	230	17	.	.	PUNCT
gujaf-446	231	1	this	this	PRON
gujaf-446	231	2	suggests	suggest	VERB
gujaf-446	231	3	that	that	SCONJ
gujaf-446	231	4	while	while	SCONJ
gujaf-446	231	5	larger	large	ADJ
gujaf-446	231	6	boards	board	NOUN
gujaf-446	231	7	may	may	AUX
gujaf-446	231	8	offer	offer	VERB
gujaf-446	231	9	a	a	DET
gujaf-446	231	10	broader	broad	ADJ
gujaf-446	231	11	range	range	NOUN
gujaf-446	231	12	of	of	ADP
gujaf-446	231	13	expertise	expertise	NOUN
gujaf-446	231	14	and	and	CCONJ
gujaf-446	231	15	enhanced	enhance	VERB
gujaf-446	231	16	oversight	oversight	NOUN
gujaf-446	231	17	capacity	capacity	NOUN
gujaf-446	231	18	,	,	PUNCT
gujaf-446	231	19	the	the	DET
gujaf-446	231	20	benefit	benefit	NOUN
gujaf-446	231	21	is	be	AUX
gujaf-446	231	22	not	not	PART
gujaf-446	231	23	definitive	definitive	ADJ
gujaf-446	231	24	in	in	ADP
gujaf-446	231	25	this	this	DET
gujaf-446	231	26	context	context	NOUN
gujaf-446	231	27	.	.	PUNCT
gujaf-446	232	1	prior	prior	ADJ
gujaf-446	232	2	studies	study	NOUN
gujaf-446	232	3	have	have	AUX
gujaf-446	232	4	documented	document	VERB
gujaf-446	232	5	similar	similar	ADJ
gujaf-446	232	6	mixed	mixed	ADJ
gujaf-446	232	7	outcomes	outcome	NOUN
gujaf-446	232	8	;	;	PUNCT
gujaf-446	232	9	larger	large	ADJ
gujaf-446	232	10	boards	board	NOUN
gujaf-446	232	11	can	can	AUX
gujaf-446	232	12	potentially	potentially	ADV
gujaf-446	232	13	improve	improve	VERB
gujaf-446	232	14	governance	governance	NOUN
gujaf-446	232	15	by	by	ADP
gujaf-446	232	16	bringing	bring	VERB
gujaf-446	232	17	diverse	diverse	ADJ
gujaf-446	232	18	perspectives	perspective	NOUN
gujaf-446	232	19	,	,	PUNCT
gujaf-446	232	20	but	but	CCONJ
gujaf-446	232	21	they	they	PRON
gujaf-446	232	22	may	may	AUX
gujaf-446	232	23	also	also	ADV
gujaf-446	232	24	suffer	suffer	VERB
gujaf-446	232	25	from	from	ADP
gujaf-446	232	26	coordination	coordination	NOUN
gujaf-446	232	27	problems	problem	NOUN
gujaf-446	232	28	and	and	CCONJ
gujaf-446	232	29	slower	slow	ADJ
gujaf-446	232	30	decision	decision	NOUN
gujaf-446	232	31	-	-	PUNCT
gujaf-446	232	32	making	make	VERB
gujaf-446	232	33	processes	process	NOUN
gujaf-446	232	34	,	,	PUNCT
gujaf-446	232	35	thereby	thereby	ADV
gujaf-446	232	36	limiting	limit	VERB
gujaf-446	232	37	their	their	PRON
gujaf-446	232	38	positive	positive	ADJ
gujaf-446	232	39	impact	impact	NOUN
gujaf-446	232	40	on	on	ADP
gujaf-446	232	41	firm	firm	ADJ
gujaf-446	232	42	performance	performance	NOUN
gujaf-446	232	43	(	(	PUNCT
gujaf-446	232	44	anderson	anderson	PROPN
gujaf-446	232	45	et	et	PROPN
gujaf-446	232	46	al	al	PROPN
gujaf-446	232	47	.	.	PROPN
gujaf-446	232	48	,	,	PUNCT
gujaf-446	232	49	2021	2021	NUM
gujaf-446	232	50	;	;	PUNCT
gujaf-446	232	51	klein	klein	PROPN
gujaf-446	232	52	,	,	PUNCT
gujaf-446	232	53	2022	2022	NUM
gujaf-446	232	54	)	)	PUNCT
gujaf-446	232	55	.	.	PUNCT
gujaf-446	233	1	board	board	NOUN
gujaf-446	233	2	committees	committee	NOUN
gujaf-446	233	3	also	also	ADV
gujaf-446	233	4	show	show	VERB
gujaf-446	233	5	a	a	DET
gujaf-446	233	6	positive	positive	ADJ
gujaf-446	233	7	yet	yet	ADV
gujaf-446	233	8	statistically	statistically	ADV
gujaf-446	233	9	insignificant	insignificant	ADJ
gujaf-446	233	10	relationship	relationship	NOUN
gujaf-446	233	11	with	with	ADP
gujaf-446	233	12	roa	roa	PROPN
gujaf-446	233	13	,	,	PUNCT
gujaf-446	233	14	implying	imply	VERB
gujaf-446	233	15	that	that	SCONJ
gujaf-446	233	16	merely	merely	ADV
gujaf-446	233	17	having	have	VERB
gujaf-446	233	18	committees	committee	NOUN
gujaf-446	233	19	in	in	ADP
gujaf-446	233	20	place	place	NOUN
gujaf-446	233	21	does	do	AUX
gujaf-446	233	22	not	not	PART
gujaf-446	233	23	guarantee	guarantee	VERB
gujaf-446	233	24	improved	improved	ADJ
gujaf-446	233	25	firm	firm	ADJ
gujaf-446	233	26	performance	performance	NOUN
gujaf-446	233	27	.	.	PUNCT
gujaf-446	234	1	the	the	DET
gujaf-446	234	2	effectiveness	effectiveness	NOUN
gujaf-446	234	3	of	of	ADP
gujaf-446	234	4	these	these	DET
gujaf-446	234	5	committees	committee	NOUN
gujaf-446	234	6	likely	likely	ADV
gujaf-446	234	7	depends	depend	VERB
gujaf-446	234	8	on	on	ADP
gujaf-446	234	9	their	their	PRON
gujaf-446	234	10	actual	actual	ADJ
gujaf-446	234	11	engagement	engagement	NOUN
gujaf-446	234	12	,	,	PUNCT
gujaf-446	234	13	mandate	mandate	NOUN
gujaf-446	234	14	clarity	clarity	NOUN
gujaf-446	234	15	,	,	PUNCT
gujaf-446	234	16	and	and	CCONJ
gujaf-446	234	17	alignment	alignment	NOUN
gujaf-446	234	18	with	with	ADP
gujaf-446	234	19	firm	firm	ADJ
gujaf-446	234	20	strategy	strategy	NOUN
gujaf-446	234	21	(	(	PUNCT
gujaf-446	234	22	mallin	mallin	NOUN
gujaf-446	234	23	,	,	PUNCT
gujaf-446	234	24	2023	2023	NUM
gujaf-446	234	25	)	)	PUNCT
gujaf-446	234	26	.	.	PUNCT
gujaf-446	235	1	governance	governance	NOUN
gujaf-446	235	2	structures	structure	NOUN
gujaf-446	235	3	should	should	AUX
gujaf-446	235	4	emphasize	emphasize	VERB
gujaf-446	235	5	not	not	PART
gujaf-446	235	6	only	only	ADV
gujaf-446	235	7	the	the	DET
gujaf-446	235	8	existence	existence	NOUN
gujaf-446	235	9	but	but	CCONJ
gujaf-446	235	10	the	the	DET
gujaf-446	235	11	quality	quality	NOUN
gujaf-446	235	12	and	and	CCONJ
gujaf-446	235	13	function	function	NOUN
gujaf-446	235	14	of	of	ADP
gujaf-446	235	15	committees	committee	NOUN
gujaf-446	235	16	.	.	PUNCT
gujaf-446	236	1	board	board	NOUN
gujaf-446	236	2	gender	gender	NOUN
gujaf-446	236	3	diversity	diversity	NOUN
gujaf-446	236	4	has	have	VERB
gujaf-446	236	5	a	a	DET
gujaf-446	236	6	robust	robust	ADJ
gujaf-446	236	7	positive	positive	ADJ
gujaf-446	236	8	and	and	CCONJ
gujaf-446	236	9	highly	highly	ADV
gujaf-446	236	10	significant	significant	ADJ
gujaf-446	236	11	impact	impact	NOUN
gujaf-446	236	12	on	on	ADP
gujaf-446	236	13	profitability.thisfindingalignswithemergingresearchthathighlightsthe	profitability.thisfindingalignswithemergingresearchthathighlightsthe	PRON
gujaf-446	236	14	economicbenefits	economicbenefit	NOUN
gujaf-446	236	15	of	of	ADP
gujaf-446	236	16	diverse	diverse	ADJ
gujaf-446	236	17	boards	board	NOUN
gujaf-446	236	18	.	.	PUNCT
gujaf-446	237	1	gender	gender	NOUN
gujaf-446	237	2	-	-	PUNCT
gujaf-446	237	3	diverse	diverse	ADJ
gujaf-446	237	4	boards	board	NOUN
gujaf-446	237	5	tend	tend	VERB
gujaf-446	237	6	to	to	PART
gujaf-446	237	7	make	make	VERB
gujaf-446	237	8	more	more	ADV
gujaf-446	237	9	balanced	balanced	ADJ
gujaf-446	237	10	decisions	decision	NOUN
gujaf-446	237	11	,	,	PUNCT
gujaf-446	237	12	foster	foster	ADJ
gujaf-446	237	13	innovation	innovation	NOUN
gujaf-446	237	14	,	,	PUNCT
gujaf-446	237	15	and	and	CCONJ
gujaf-446	237	16	enhance	enhance	VERB
gujaf-446	237	17	stakeholder	stakeholder	NOUN
gujaf-446	237	18	relations	relation	NOUN
gujaf-446	237	19	,	,	PUNCT
gujaf-446	237	20	all	all	PRON
gujaf-446	237	21	of	of	ADP
gujaf-446	237	22	which	which	PRON
gujaf-446	237	23	contribute	contribute	VERB
gujaf-446	237	24	to	to	ADP
gujaf-446	237	25	improved	improve	VERB
gujaf-446	237	26	financial	financial	ADJ
gujaf-446	237	27	outcomes	outcome	NOUN
gujaf-446	237	28	(	(	PUNCT
gujaf-446	237	29	terjesen	terjesen	NOUN
gujaf-446	237	30	et	et	PROPN
gujaf-446	237	31	al	al	PROPN
gujaf-446	237	32	.	.	PROPN
gujaf-446	237	33	,	,	PUNCT
gujaf-446	237	34	2021	2021	NUM
gujaf-446	237	35	;	;	PUNCT
gujaf-446	237	36	bear	bear	PROPN
gujaf-446	237	37	et	et	PROPN
gujaf-446	237	38	al	al	PROPN
gujaf-446	237	39	.	.	PROPN
gujaf-446	237	40	,	,	PUNCT
gujaf-446	237	41	2022	2022	NUM
gujaf-446	237	42	)	)	PUNCT
gujaf-446	237	43	.	.	PUNCT
gujaf-446	238	1	the	the	DET
gujaf-446	238	2	significant	significant	ADJ
gujaf-446	238	3	positive	positive	ADJ
gujaf-446	238	4	coefficient	coefficient	NOUN
gujaf-446	238	5	underlines	underline	VERB
gujaf-446	238	6	the	the	DET
gujaf-446	238	7	increasing	increase	VERB
gujaf-446	238	8	recognition	recognition	NOUN
gujaf-446	238	9	that	that	SCONJ
gujaf-446	238	10	inclusive	inclusive	ADJ
gujaf-446	238	11	governance	governance	NOUN
gujaf-446	238	12	is	be	AUX
gujaf-446	238	13	a	a	DET
gujaf-446	238	14	key	key	ADJ
gujaf-446	238	15	driver	driver	NOUN
gujaf-446	238	16	of	of	ADP
gujaf-446	238	17	firm	firm	ADJ
gujaf-446	238	18	value	value	NOUN
gujaf-446	238	19	creation	creation	NOUN
gujaf-446	238	20	.	.	PUNCT
gujaf-446	239	1	boardmeetingfrequency	boardmeetingfrequency	NOUN
gujaf-446	239	2	,	,	PUNCT
gujaf-446	239	3	on	on	ADP
gujaf-446	239	4	theotherhand	theotherhand	NOUN
gujaf-446	239	5	,	,	PUNCT
gujaf-446	239	6	is	be	AUX
gujaf-446	239	7	negativelyrelated	negativelyrelate	VERB
gujaf-446	239	8	to	to	ADP
gujaf-446	239	9	roa	roa	PROPN
gujaf-446	239	10	but	but	CCONJ
gujaf-446	239	11	not	not	PART
gujaf-446	239	12	statistically	statistically	ADV
gujaf-446	239	13	significant	significant	ADJ
gujaf-446	239	14	.	.	PUNCT
gujaf-446	240	1	this	this	PRON
gujaf-446	240	2	suggests	suggest	VERB
gujaf-446	240	3	that	that	SCONJ
gujaf-446	240	4	simply	simply	ADV
gujaf-446	240	5	increasing	increase	VERB
gujaf-446	240	6	the	the	DET
gujaf-446	240	7	number	number	NOUN
gujaf-446	240	8	of	of	ADP
gujaf-446	240	9	board	board	NOUN
gujaf-446	240	10	meetings	meeting	NOUN
gujaf-446	240	11	may	may	AUX
gujaf-446	240	12	not	not	PART
gujaf-446	240	13	translate	translate	VERB
gujaf-446	240	14	into	into	ADP
gujaf-446	240	15	better	well	ADJ
gujaf-446	240	16	performance	performance	NOUN
gujaf-446	240	17	.	.	PUNCT
gujaf-446	241	1	indeed	indeed	ADV
gujaf-446	241	2	,	,	PUNCT
gujaf-446	241	3	excessive	excessive	ADJ
gujaf-446	241	4	meetings	meeting	NOUN
gujaf-446	241	5	can	can	AUX
gujaf-446	241	6	sometimes	sometimes	ADV
gujaf-446	241	7	reflect	reflect	VERB
gujaf-446	241	8	reactive	reactive	ADJ
gujaf-446	241	9	governance	governance	NOUN
gujaf-446	241	10	or	or	CCONJ
gujaf-446	241	11	inefficiencies	inefficiency	NOUN
gujaf-446	241	12	rather	rather	ADV
gujaf-446	241	13	than	than	ADP
gujaf-446	241	14	proactive	proactive	ADJ
gujaf-446	241	15	strategic	strategic	ADJ
gujaf-446	241	16	oversight	oversight	NOUN
gujaf-446	241	17	(	(	PUNCT
gujaf-446	241	18	zheng	zheng	PROPN
gujaf-446	241	19	&	&	CCONJ
gujaf-446	241	20	xiao	xiao	PROPN
gujaf-446	241	21	,	,	PUNCT
gujaf-446	241	22	2020	2020	NUM
gujaf-446	241	23	)	)	PUNCT
gujaf-446	241	24	.	.	PUNCT
gujaf-446	242	1	therefore	therefore	ADV
gujaf-446	242	2	,	,	PUNCT
gujaf-446	242	3	the	the	DET
gujaf-446	242	4	quality	quality	NOUN
gujaf-446	242	5	of	of	ADP
gujaf-446	242	6	board	board	NOUN
gujaf-446	242	7	interactions	interaction	NOUN
gujaf-446	242	8	is	be	AUX
gujaf-446	242	9	likely	likely	ADV
gujaf-446	242	10	more	more	ADV
gujaf-446	242	11	important	important	ADJ
gujaf-446	242	12	than	than	ADP
gujaf-446	242	13	their	their	PRON
gujaf-446	242	14	frequency	frequency	NOUN
gujaf-446	242	15	.	.	PUNCT
gujaf-446	243	1	a	a	DET
gujaf-446	243	2	surprising	surprising	ADJ
gujaf-446	243	3	result	result	NOUN
gujaf-446	243	4	emerges	emerge	VERB
gujaf-446	243	5	for	for	ADP
gujaf-446	243	6	board	board	NOUN
gujaf-446	243	7	financial	financial	ADJ
gujaf-446	243	8	expertise	expertise	NOUN
gujaf-446	243	9	,	,	PUNCT
gujaf-446	243	10	which	which	PRON
gujaf-446	243	11	shows	show	VERB
gujaf-446	243	12	a	a	DET
gujaf-446	243	13	strong	strong	ADJ
gujaf-446	243	14	negative	negative	ADJ
gujaf-446	243	15	and	and	CCONJ
gujaf-446	243	16	significant	significant	ADJ
gujaf-446	243	17	association	association	NOUN
gujaf-446	243	18	with	with	ADP
gujaf-446	243	19	profitability	profitability	NOUN
gujaf-446	243	20	.	.	PUNCT
gujaf-446	244	1	this	this	DET
gujaf-446	244	2	counterintuitive	counterintuitive	ADJ
gujaf-446	244	3	outcome	outcome	NOUN
gujaf-446	244	4	may	may	AUX
gujaf-446	244	5	reflect	reflect	VERB
gujaf-446	244	6	that	that	SCONJ
gujaf-446	244	7	boards	board	NOUN
gujaf-446	244	8	dominated	dominate	VERB
gujaf-446	244	9	by	by	ADP
gujaf-446	244	10	financial	financial	ADJ
gujaf-446	244	11	experts	expert	NOUN
gujaf-446	244	12	adopt	adopt	VERB
gujaf-446	244	13	overly	overly	ADV
gujaf-446	244	14	conservative	conservative	ADJ
gujaf-446	244	15	strategies	strategy	NOUN
gujaf-446	244	16	,	,	PUNCT
gujaf-446	244	17	potentially	potentially	ADV
gujaf-446	244	18	curtailing	curtail	VERB
gujaf-446	244	19	profitable	profitable	ADJ
gujaf-446	244	20	risk	risk	NOUN
gujaf-446	244	21	-	-	PUNCT
gujaf-446	244	22	takingopportunities	takingopportunitie	NOUN
gujaf-446	244	23	(	(	PUNCT
gujaf-446	244	24	li	li	PROPN
gujaf-446	244	25	&	&	CCONJ
gujaf-446	244	26	zhang	zhang	PROPN
gujaf-446	244	27	,	,	PUNCT
gujaf-446	244	28	2023	2023	NUM
gujaf-446	244	29	)	)	PUNCT
gujaf-446	244	30	.	.	PUNCT
gujaf-446	245	1	alternatively	alternatively	ADV
gujaf-446	245	2	,	,	PUNCT
gujaf-446	245	3	it	it	PRON
gujaf-446	245	4	maypoint	maypoint	VERB
gujaf-446	245	5	to	to	ADP
gujaf-446	245	6	tensions	tension	NOUN
gujaf-446	245	7	between	between	ADP
gujaf-446	245	8	financial	financial	ADJ
gujaf-446	245	9	experts	expert	NOUN
gujaf-446	245	10	and	and	CCONJ
gujaf-446	245	11	management	management	NOUN
gujaf-446	245	12	or	or	CCONJ
gujaf-446	245	13	issues	issue	NOUN
gujaf-446	245	14	with	with	ADP
gujaf-446	245	15	how	how	SCONJ
gujaf-446	245	16	expertise	expertise	NOUN
gujaf-446	245	17	is	be	AUX
gujaf-446	245	18	operationalized	operationalize	VERB
gujaf-446	245	19	within	within	ADP
gujaf-446	245	20	these	these	DET
gujaf-446	245	21	firms	firm	NOUN
gujaf-446	245	22	.	.	PUNCT
gujaf-446	246	1	this	this	DET
gujaf-446	246	2	finding	finding	NOUN
gujaf-446	246	3	calls	call	VERB
gujaf-446	246	4	for	for	ADP
gujaf-446	246	5	further	further	ADJ
gujaf-446	246	6	nuanced	nuanced	ADJ
gujaf-446	246	7	investigation	investigation	NOUN
gujaf-446	246	8	into	into	ADP
gujaf-446	246	9	how	how	SCONJ
gujaf-446	246	10	financial	financial	ADJ
gujaf-446	246	11	knowledge	knowledge	NOUN
gujaf-446	246	12	is	be	AUX
gujaf-446	246	13	integrated	integrate	VERB
gujaf-446	246	14	within	within	ADP
gujaf-446	246	15	corporate	corporate	ADJ
gujaf-446	246	16	boards	board	NOUN
gujaf-446	246	17	.	.	PUNCT
gujaf-446	247	1	regulatory	regulatory	ADJ
gujaf-446	247	2	stringency	stringency	NOUN
gujaf-446	247	3	exerts	exert	VERB
gujaf-446	247	4	a	a	DET
gujaf-446	247	5	significant	significant	ADJ
gujaf-446	247	6	negative	negative	ADJ
gujaf-446	247	7	effect	effect	NOUN
gujaf-446	247	8	on	on	ADP
gujaf-446	247	9	firm	firm	ADJ
gujaf-446	247	10	profitability	profitability	NOUN
gujaf-446	247	11	,	,	PUNCT
gujaf-446	247	12	consistentwith	consistentwith	VERB
gujaf-446	247	13	the	the	DET
gujaf-446	247	14	notion	notion	NOUN
gujaf-446	247	15	that	that	SCONJ
gujaf-446	247	16	while	while	SCONJ
gujaf-446	247	17	stringent	stringent	ADJ
gujaf-446	247	18	regulations	regulation	NOUN
gujaf-446	247	19	improve	improve	VERB
gujaf-446	247	20	transparency	transparency	NOUN
gujaf-446	247	21	and	and	CCONJ
gujaf-446	247	22	stakeholder	stakeholder	NOUN
gujaf-446	247	23	protection	protection	NOUN
gujaf-446	247	24	,	,	PUNCT
gujaf-446	247	25	they	they	PRON
gujaf-446	247	26	also	also	ADV
gujaf-446	247	27	impose	impose	VERB
gujaf-446	247	28	compliance	compliance	NOUN
gujaf-446	247	29	costs	cost	NOUN
gujaf-446	247	30	that	that	PRON
gujaf-446	247	31	can	can	AUX
gujaf-446	247	32	reduce	reduce	VERB
gujaf-446	247	33	short	short	ADJ
gujaf-446	247	34	-	-	PUNCT
gujaf-446	247	35	term	term	NOUN
gujaf-446	247	36	financial	financial	ADJ
gujaf-446	247	37	performance	performance	NOUN
gujaf-446	247	38	(	(	PUNCT
gujaf-446	247	39	durnev	durnev	NOUN
gujaf-446	247	40	&	&	CCONJ
gujaf-446	247	41	kim	kim	PROPN
gujaf-446	247	42	,	,	PUNCT
gujaf-446	247	43	2020	2020	NUM
gujaf-446	247	44	)	)	PUNCT
gujaf-446	247	45	.	.	PUNCT
gujaf-446	248	1	this	this	PRON
gujaf-446	248	2	reflects	reflect	VERB
gujaf-446	248	3	a	a	DET
gujaf-446	248	4	classic	classic	ADJ
gujaf-446	248	5	trade	trade	NOUN
gujaf-446	248	6	-	-	PUNCT
gujaf-446	248	7	off	off	NOUN
gujaf-446	248	8	in	in	ADP
gujaf-446	248	9	emerging	emerge	VERB
gujaf-446	248	10	and	and	CCONJ
gujaf-446	248	11	developing	develop	VERB
gujaf-446	248	12	markets	market	NOUN
gujaf-446	248	13	where	where	SCONJ
gujaf-446	248	14	regulatory	regulatory	ADJ
gujaf-446	248	15	burdens	burden	NOUN
gujaf-446	248	16	might	might	AUX
gujaf-446	248	17	disproportionately	disproportionately	ADV
gujaf-446	248	18	impact	impact	VERB
gujaf-446	248	19	firm	firm	ADJ
gujaf-446	248	20	profitability	profitability	NOUN
gujaf-446	248	21	due	due	ADP
gujaf-446	248	22	to	to	ADP
gujaf-446	248	23	less	less	ADV
gujaf-446	248	24	mature	mature	ADJ
gujaf-446	248	25	institutional	institutional	ADJ
gujaf-446	248	26	frameworks	framework	NOUN
gujaf-446	248	27	.	.	PUNCT
gujaf-446	249	1	firm	firm	ADJ
gujaf-446	249	2	size	size	NOUN
gujaf-446	249	3	shows	show	VERB
gujaf-446	249	4	a	a	DET
gujaf-446	249	5	negative	negative	ADJ
gujaf-446	249	6	but	but	CCONJ
gujaf-446	249	7	insignificant	insignificant	ADJ
gujaf-446	249	8	relationship	relationship	NOUN
gujaf-446	249	9	with	with	ADP
gujaf-446	249	10	roa	roa	PROPN
gujaf-446	249	11	,	,	PUNCT
gujaf-446	249	12	suggesting	suggest	VERB
gujaf-446	249	13	that	that	SCONJ
gujaf-446	249	14	economies	economy	NOUN
gujaf-446	249	15	of	of	ADP
gujaf-446	249	16	scale	scale	NOUN
gujaf-446	249	17	and	and	CCONJ
gujaf-446	249	18	scope	scope	NOUN
gujaf-446	249	19	do	do	AUX
gujaf-446	249	20	not	not	PART
gujaf-446	249	21	automatically	automatically	ADV
gujaf-446	249	22	translate	translate	VERB
gujaf-446	249	23	to	to	ADP
gujaf-446	249	24	better	well	ADJ
gujaf-446	249	25	profitability	profitability	NOUN
gujaf-446	249	26	.	.	PUNCT
gujaf-446	250	1	larger	large	ADJ
gujaf-446	250	2	firms	firm	NOUN
gujaf-446	250	3	may	may	AUX
gujaf-446	250	4	face	face	VERB
gujaf-446	250	5	internal	internal	ADJ
gujaf-446	250	6	inefficiencies	inefficiency	NOUN
gujaf-446	250	7	,	,	PUNCT
gujaf-446	250	8	bureaucratic	bureaucratic	ADJ
gujaf-446	250	9	delays	delay	NOUN
gujaf-446	250	10	,	,	PUNCT
gujaf-446	250	11	and	and	CCONJ
gujaf-446	250	12	slower	slow	ADJ
gujaf-446	250	13	innovation	innovation	NOUN
gujaf-446	250	14	,	,	PUNCT
gujaf-446	250	15	which	which	PRON
gujaf-446	250	16	can	can	AUX
gujaf-446	250	17	offset	offset	VERB
gujaf-446	250	18	the	the	DET
gujaf-446	250	19	advantages	advantage	NOUN
gujaf-446	250	20	of	of	ADP
gujaf-446	250	21	scale	scale	NOUN
gujaf-446	250	22	(	(	PUNCT
gujaf-446	250	23	gaur	gaur	NOUN
gujaf-446	250	24	et	et	PROPN
gujaf-446	250	25	al	al	PROPN
gujaf-446	250	26	.	.	PROPN
gujaf-446	250	27	,	,	PUNCT
gujaf-446	250	28	2021	2021	NUM
gujaf-446	250	29	)	)	PUNCT
gujaf-446	250	30	.	.	PUNCT
gujaf-446	251	1	this	this	PRON
gujaf-446	251	2	underscores	underscore	VERB
gujaf-446	251	3	the	the	DET
gujaf-446	251	4	importance	importance	NOUN
gujaf-446	251	5	of	of	ADP
gujaf-446	251	6	firm	firm	ADJ
gujaf-446	251	7	-	-	PUNCT
gujaf-446	251	8	specific	specific	ADJ
gujaf-446	251	9	capabilities	capability	NOUN
gujaf-446	251	10	and	and	CCONJ
gujaf-446	251	11	strategic	strategic	ADJ
gujaf-446	251	12	agility	agility	NOUN
gujaf-446	251	13	over	over	ADP
gujaf-446	251	14	size	size	NOUN
gujaf-446	251	15	alone	alone	ADV
gujaf-446	251	16	.	.	PUNCT
gujaf-446	252	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	252	2	,	,	PUNCT
gujaf-446	252	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	252	4	512	512	NUM
gujaf-446	252	5	the	the	DET
gujaf-446	252	6	findings	finding	NOUN
gujaf-446	252	7	indicate	indicate	VERB
gujaf-446	252	8	that	that	SCONJ
gujaf-446	252	9	gender	gender	NOUN
gujaf-446	252	10	diversity	diversity	NOUN
gujaf-446	252	11	on	on	ADP
gujaf-446	252	12	boards	board	NOUN
gujaf-446	252	13	and	and	CCONJ
gujaf-446	252	14	regulatory	regulatory	ADJ
gujaf-446	252	15	environment	environment	NOUN
gujaf-446	252	16	are	be	AUX
gujaf-446	252	17	crucial	crucial	ADJ
gujaf-446	252	18	determinants	determinant	NOUN
gujaf-446	252	19	of	of	ADP
gujaf-446	252	20	firm	firm	ADJ
gujaf-446	252	21	profitability	profitability	NOUN
gujaf-446	252	22	,	,	PUNCT
gujaf-446	252	23	while	while	SCONJ
gujaf-446	252	24	the	the	DET
gujaf-446	252	25	roles	role	NOUN
gujaf-446	252	26	of	of	ADP
gujaf-446	252	27	board	board	NOUN
gujaf-446	252	28	size	size	NOUN
gujaf-446	252	29	,	,	PUNCT
gujaf-446	252	30	committees	committee	NOUN
gujaf-446	252	31	,	,	PUNCT
gujaf-446	252	32	meeting	meeting	NOUN
gujaf-446	252	33	frequency	frequency	NOUN
gujaf-446	252	34	,	,	PUNCT
gujaf-446	252	35	and	and	CCONJ
gujaf-446	252	36	financial	financial	ADJ
gujaf-446	252	37	expertise	expertise	NOUN
gujaf-446	252	38	are	be	AUX
gujaf-446	252	39	more	more	ADJ
gujaf-446	252	40	context	context	NOUN
gujaf-446	252	41	-	-	PUNCT
gujaf-446	252	42	dependent	dependent	ADJ
gujaf-446	252	43	and	and	CCONJ
gujaf-446	252	44	complex	complex	ADJ
gujaf-446	252	45	.	.	PUNCT
gujaf-446	253	1	policymakers	policymaker	NOUN
gujaf-446	253	2	and	and	CCONJ
gujaf-446	253	3	corporate	corporate	ADJ
gujaf-446	253	4	leaders	leader	NOUN
gujaf-446	253	5	should	should	AUX
gujaf-446	253	6	therefore	therefore	ADV
gujaf-446	253	7	prioritize	prioritize	VERB
gujaf-446	253	8	enhancing	enhance	VERB
gujaf-446	253	9	board	board	NOUN
gujaf-446	253	10	diversity	diversity	NOUN
gujaf-446	253	11	and	and	CCONJ
gujaf-446	253	12	carefully	carefully	ADV
gujaf-446	253	13	consider	consider	VERB
gujaf-446	253	14	the	the	DET
gujaf-446	253	15	regulatory	regulatory	ADJ
gujaf-446	253	16	burden	burden	NOUN
gujaf-446	253	17	to	to	PART
gujaf-446	253	18	balance	balance	VERB
gujaf-446	253	19	governance	governance	NOUN
gujaf-446	253	20	improvements	improvement	NOUN
gujaf-446	253	21	with	with	ADP
gujaf-446	253	22	profitability	profitability	NOUN
gujaf-446	253	23	goals	goal	NOUN
gujaf-446	253	24	.	.	PUNCT
gujaf-446	254	1	furthermore	furthermore	ADV
gujaf-446	254	2	,	,	PUNCT
gujaf-446	254	3	the	the	DET
gujaf-446	254	4	negative	negative	ADJ
gujaf-446	254	5	association	association	NOUN
gujaf-446	254	6	of	of	ADP
gujaf-446	254	7	financial	financial	ADJ
gujaf-446	254	8	expertise	expertise	NOUN
gujaf-446	254	9	with	with	ADP
gujaf-446	254	10	performance	performance	NOUN
gujaf-446	254	11	invites	invite	VERB
gujaf-446	254	12	deeper	deep	ADJ
gujaf-446	254	13	inquiry	inquiry	NOUN
gujaf-446	254	14	into	into	ADP
gujaf-446	254	15	how	how	SCONJ
gujaf-446	254	16	expertise	expertise	NOUN
gujaf-446	254	17	is	be	AUX
gujaf-446	254	18	utilized	utilize	VERB
gujaf-446	254	19	within	within	ADP
gujaf-446	254	20	boards	board	NOUN
gujaf-446	254	21	to	to	PART
gujaf-446	254	22	ensure	ensure	VERB
gujaf-446	254	23	it	it	PRON
gujaf-446	254	24	contributes	contribute	VERB
gujaf-446	254	25	positively	positively	ADV
gujaf-446	254	26	to	to	ADP
gujaf-446	254	27	firm	firm	ADJ
gujaf-446	254	28	strategy	strategy	NOUN
gujaf-446	254	29	and	and	CCONJ
gujaf-446	254	30	outcomes	outcome	NOUN
gujaf-446	254	31	.	.	PUNCT
gujaf-446	255	1	table	table	NOUN
gujaf-446	255	2	6	6	NUM
gujaf-446	255	3	:	:	PUNCT
gujaf-446	255	4	randomeffectsestimation	randomeffectsestimation	NOUN
gujaf-446	255	5	-	-	PUNCT
gujaf-446	255	6	dependentvariable:𝑅𝑂𝐴𝑖,𝑡	dependentvariable:𝑅𝑂𝐴𝑖,𝑡	NOUN
gujaf-446	255	7	variable	variable	ADJ
gujaf-446	255	8	coef	coef	PROPN
gujaf-446	255	9	.	.	PUNCT
gujaf-446	256	1	st.err	st.err	PROPN
gujaf-446	256	2	.	.	PROPN
gujaf-446	257	1	t	t	NOUN
gujaf-446	257	2	-	-	PUNCT
gujaf-446	257	3	value	value	NOUN
gujaf-446	257	4	p	p	NOUN
gujaf-446	257	5	-	-	PUNCT
gujaf-446	257	6	value	value	NOUN
gujaf-446	257	7	[	[	X
gujaf-446	257	8	95	95	NUM
gujaf-446	257	9	%	%	NOUN
gujaf-446	257	10	conf	conf	NOUN
gujaf-446	257	11	interval	interval	NOUN
gujaf-446	257	12	]	]	PUNCT
gujaf-446	257	13	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	VERB
gujaf-446	257	14	0.051	0.051	NUM
gujaf-446	257	15	0.029	0.029	NUM
gujaf-446	257	16	1.750	1.750	NUM
gujaf-446	257	17	0.084	0.084	NUM
gujaf-446	258	1	[	[	X
gujaf-446	258	2	-0.007	-0.007	ADJ
gujaf-446	258	3	,	,	PUNCT
gujaf-446	258	4	0.109	0.109	NUM
gujaf-446	258	5	]	]	PUNCT
gujaf-446	258	6	𝐵𝐶𝑂𝑀𝑖,𝑡	𝐵𝐶𝑂𝑀𝑖,𝑡	ADJ
gujaf-446	259	1	0.409	0.409	NUM
gujaf-446	259	2	0.348	0.348	NUM
gujaf-446	259	3	1.180	1.180	NUM
gujaf-446	259	4	0.242	0.242	NUM
gujaf-446	259	5	[	[	X
gujaf-446	259	6	-0.281	-0.281	X
gujaf-446	259	7	,	,	PUNCT
gujaf-446	259	8	1.100	1.100	NUM
gujaf-446	259	9	]	]	PUNCT
gujaf-446	259	10	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-446	260	1	2.197	2.197	NUM
gujaf-446	260	2	0.396	0.396	NUM
gujaf-446	260	3	5.550	5.550	NUM
gujaf-446	260	4	0.000	0.000	NUM
gujaf-446	260	5	*	*	PUNCT
gujaf-446	261	1	[	[	X
gujaf-446	261	2	1.411,2.983	1.411,2.983	NUM
gujaf-446	261	3	]	]	X
gujaf-446	261	4	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-446	261	5	-0.295	-0.295	NOUN
gujaf-446	261	6	0.373	0.373	NUM
gujaf-446	261	7	-0.790	-0.790	NUM
gujaf-446	261	8	0.431	0.431	NUM
gujaf-446	262	1	[	[	X
gujaf-446	262	2	-1.037	-1.037	X
gujaf-446	262	3	,	,	PUNCT
gujaf-446	262	4	0.446	0.446	NUM
gujaf-446	262	5	]	]	PUNCT
gujaf-446	262	6	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	PROPN
gujaf-446	262	7	-1.287	-1.287	PROPN
gujaf-446	262	8	0.206	0.206	NUM
gujaf-446	262	9	-6.240	-6.240	NOUN
gujaf-446	262	10	0.000	0.000	NUM
gujaf-446	262	11	*	*	PUNCT
gujaf-446	263	1	[	[	X
gujaf-446	263	2	-1.697,-0.877	-1.697,-0.877	X
gujaf-446	263	3	]	]	PUNCT
gujaf-446	263	4	𝑅𝐸𝐺𝑆𝑖,𝑡	𝑅𝐸𝐺𝑆𝑖,𝑡	NOUN
gujaf-446	263	5	-0.066	-0.066	PROPN
gujaf-446	263	6	0.013	0.013	NUM
gujaf-446	263	7	-5.240	-5.240	PUNCT
gujaf-446	264	1	0.000	0.000	NUM
gujaf-446	264	2	*	*	PUNCT
gujaf-446	265	1	[	[	X
gujaf-446	265	2	-0.091,-0.041	-0.091,-0.041	X
gujaf-446	265	3	]	]	X
gujaf-446	265	4	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	ADJ
gujaf-446	265	5	-0.552	-0.552	NUM
gujaf-446	266	1	0.423	0.423	NUM
gujaf-446	266	2	-1.300	-1.300	NUM
gujaf-446	266	3	0.195	0.195	NUM
gujaf-446	267	1	[	[	X
gujaf-446	267	2	-1.393	-1.393	NOUN
gujaf-446	267	3	,	,	PUNCT
gujaf-446	267	4	0.289	0.289	NUM
gujaf-446	267	5	]	]	PUNCT
gujaf-446	267	6	constant	constant	ADJ
gujaf-446	267	7	10.626	10.626	NUM
gujaf-446	267	8	0.647	0.647	NUM
gujaf-446	267	9	16.430	16.430	NUM
gujaf-446	267	10	0.000	0.000	NUM
gujaf-446	267	11	*	*	PUNCT
gujaf-446	268	1	[	[	X
gujaf-446	268	2	9.342,11.910	9.342,11.910	X
gujaf-446	268	3	]	]	X
gujaf-446	268	4	statistics	statistic	NOUN
gujaf-446	268	5	:	:	PUNCT
gujaf-446	268	6	r	r	X
gujaf-446	268	7	-	-	PUNCT
gujaf-446	268	8	squared	square	VERB
gujaf-446	268	9	0.657	0.657	NUM
gujaf-446	268	10	f	f	X
gujaf-446	268	11	-	-	PUNCT
gujaf-446	268	12	test	test	NOUN
gujaf-446	268	13	34.940	34.940	NUM
gujaf-446	268	14	prob	prob	NOUN
gujaf-446	268	15	>	>	X
gujaf-446	268	16	f	f	PROPN
gujaf-446	268	17	0.000	0.000	NUM
gujaf-446	268	18	source	source	NOUN
gujaf-446	268	19	:	:	PUNCT
gujaf-446	268	20	author(2024	author(2024	NUM
gujaf-446	268	21	)	)	PUNCT
gujaf-446	268	22	hypotheses	hypothese	VERB
gujaf-446	268	23	evaluation	evaluation	NOUN
gujaf-446	268	24	the	the	DET
gujaf-446	268	25	empirical	empirical	ADJ
gujaf-446	268	26	results	result	NOUN
gujaf-446	268	27	from	from	ADP
gujaf-446	268	28	the	the	DET
gujaf-446	268	29	random	random	ADJ
gujaf-446	268	30	effects	effect	NOUN
gujaf-446	268	31	estimation	estimation	NOUN
gujaf-446	268	32	in	in	ADP
gujaf-446	268	33	table	table	NOUN
gujaf-446	268	34	6	6	NUM
gujaf-446	268	35	provide	provide	VERB
gujaf-446	268	36	nuanced	nuanced	ADJ
gujaf-446	268	37	insights	insight	NOUN
gujaf-446	268	38	into	into	ADP
gujaf-446	268	39	the	the	DET
gujaf-446	268	40	hypothesized	hypothesized	ADJ
gujaf-446	268	41	relationships	relationship	NOUN
gujaf-446	268	42	.	.	PUNCT
gujaf-446	269	1	the	the	DET
gujaf-446	269	2	positive	positive	ADJ
gujaf-446	269	3	and	and	CCONJ
gujaf-446	269	4	statistically	statistically	ADV
gujaf-446	269	5	significant	significant	ADJ
gujaf-446	269	6	coefficient	coefficient	NOUN
gujaf-446	269	7	for	for	ADP
gujaf-446	269	8	board	board	NOUN
gujaf-446	269	9	gender	gender	NOUN
gujaf-446	269	10	diversity	diversity	NOUN
gujaf-446	269	11	(	(	PUNCT
gujaf-446	269	12	bgen	bgen	PROPN
gujaf-446	269	13	)	)	PUNCT
gujaf-446	269	14	(	(	PUNCT
gujaf-446	269	15	β=2.197	β=2.197	NOUN
gujaf-446	269	16	,	,	PUNCT
gujaf-446	269	17	p<0.01	p<0.01	PROPN
gujaf-446	269	18	)	)	PUNCT
gujaf-446	269	19	robustly	robustly	ADV
gujaf-446	269	20	supports	support	VERB
gujaf-446	269	21	the	the	DET
gujaf-446	269	22	hypothesis	hypothesis	NOUN
gujaf-446	269	23	that	that	PRON
gujaf-446	269	24	increased	increase	VERB
gujaf-446	269	25	female	female	ADJ
gujaf-446	269	26	representation	representation	NOUN
gujaf-446	269	27	on	on	ADP
gujaf-446	269	28	boards	board	NOUN
gujaf-446	269	29	enhances	enhance	VERB
gujaf-446	269	30	profitability	profitability	NOUN
gujaf-446	269	31	,	,	PUNCT
gujaf-446	269	32	in	in	ADP
gujaf-446	269	33	line	line	NOUN
gujaf-446	269	34	with	with	ADP
gujaf-446	269	35	findings	finding	NOUN
gujaf-446	269	36	by	by	ADP
gujaf-446	269	37	terjesen	terjesen	PROPN
gujaf-446	269	38	et	et	PROPN
gujaf-446	269	39	al	al	PROPN
gujaf-446	269	40	.	.	PROPN
gujaf-446	270	1	(	(	PUNCT
gujaf-446	270	2	2020	2020	NUM
gujaf-446	270	3	)	)	PUNCT
gujaf-446	270	4	and	and	CCONJ
gujaf-446	270	5	adeyemi	adeyemi	ADV
gujaf-446	270	6	and	and	CCONJ
gujaf-446	270	7	olowookere	olowookere	ADV
gujaf-446	270	8	(	(	PUNCT
gujaf-446	270	9	2021	2021	NUM
gujaf-446	270	10	)	)	PUNCT
gujaf-446	270	11	.	.	PUNCT
gujaf-446	271	1	the	the	DET
gujaf-446	271	2	inclusion	inclusion	NOUN
gujaf-446	271	3	of	of	ADP
gujaf-446	271	4	diverse	diverse	ADJ
gujaf-446	271	5	gender	gender	NOUN
gujaf-446	271	6	perspectives	perspective	NOUN
gujaf-446	271	7	likely	likely	ADV
gujaf-446	271	8	promotes	promote	VERB
gujaf-446	271	9	ethical	ethical	ADJ
gujaf-446	271	10	governance	governance	NOUN
gujaf-446	271	11	and	and	CCONJ
gujaf-446	271	12	comprehensive	comprehensive	ADJ
gujaf-446	271	13	decision	decision	NOUN
gujaf-446	271	14	-	-	PUNCT
gujaf-446	271	15	making	making	NOUN
gujaf-446	271	16	,	,	PUNCT
gujaf-446	271	17	which	which	PRON
gujaf-446	271	18	are	be	AUX
gujaf-446	271	19	crucial	crucial	ADJ
gujaf-446	271	20	in	in	ADP
gujaf-446	271	21	the	the	DET
gujaf-446	271	22	complex	complex	ADJ
gujaf-446	271	23	insurance	insurance	NOUN
gujaf-446	271	24	environment	environment	NOUN
gujaf-446	271	25	.	.	PUNCT
gujaf-446	272	1	conversely	conversely	ADV
gujaf-446	272	2	,	,	PUNCT
gujaf-446	272	3	the	the	DET
gujaf-446	272	4	negative	negative	ADJ
gujaf-446	272	5	and	and	CCONJ
gujaf-446	272	6	significant	significant	ADJ
gujaf-446	272	7	coefficient	coefficient	NOUN
gujaf-446	272	8	for	for	ADP
gujaf-446	272	9	board	board	NOUN
gujaf-446	272	10	financial	financial	ADJ
gujaf-446	272	11	expertise	expertise	NOUN
gujaf-446	272	12	(	(	PUNCT
gujaf-446	272	13	bexp)(β=1.287	bexp)(β=1.287	PROPN
gujaf-446	272	14	,	,	PUNCT
gujaf-446	272	15	p<0.01	p<0.01	PROPN
gujaf-446	272	16	)	)	PUNCT
gujaf-446	272	17	contradicts	contradict	VERB
gujaf-446	272	18	traditional	traditional	ADJ
gujaf-446	272	19	assumptions	assumption	NOUN
gujaf-446	272	20	but	but	CCONJ
gujaf-446	272	21	aligns	align	VERB
gujaf-446	272	22	with	with	ADP
gujaf-446	272	23	wang	wang	PROPN
gujaf-446	272	24	and	and	CCONJ
gujaf-446	272	25	coffey‘s	coffey‘s	PROPN
gujaf-446	272	26	(	(	PUNCT
gujaf-446	272	27	2020	2020	NUM
gujaf-446	272	28	)	)	PUNCT
gujaf-446	272	29	argument	argument	NOUN
gujaf-446	272	30	that	that	SCONJ
gujaf-446	272	31	excessive	excessive	ADJ
gujaf-446	272	32	focus	focus	NOUN
gujaf-446	272	33	on	on	ADP
gujaf-446	272	34	financial	financial	ADJ
gujaf-446	272	35	conservatism	conservatism	NOUN
gujaf-446	272	36	can	can	AUX
gujaf-446	272	37	reduce	reduce	VERB
gujaf-446	272	38	risk	risk	NOUN
gujaf-446	272	39	-	-	PUNCT
gujaf-446	272	40	taking	take	VERB
gujaf-446	272	41	essentialforgrowth.thisfindinghighlightsthecontextualinfluenceofregulatorystringency	essentialforgrowth.thisfindinghighlightsthecontextualinfluenceofregulatorystringency	NOUN
gujaf-446	272	42	,	,	PUNCT
gujaf-446	272	43	which	which	PRON
gujaf-446	272	44	may	may	AUX
gujaf-446	272	45	exacerbate	exacerbate	VERB
gujaf-446	272	46	risk	risk	NOUN
gujaf-446	272	47	aversion	aversion	NOUN
gujaf-446	272	48	among	among	ADP
gujaf-446	272	49	financially	financially	ADV
gujaf-446	272	50	expert	expert	ADJ
gujaf-446	272	51	directors	director	NOUN
gujaf-446	272	52	.	.	PUNCT
gujaf-446	273	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	273	2	,	,	PUNCT
gujaf-446	273	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	273	4	513	513	NUM
gujaf-446	273	5	board	board	NOUN
gujaf-446	273	6	size	size	NOUN
gujaf-446	273	7	(	(	PUNCT
gujaf-446	273	8	bsize	bsize	NOUN
gujaf-446	273	9	)	)	PUNCT
gujaf-446	273	10	exhibits	exhibit	VERB
gujaf-446	273	11	a	a	DET
gujaf-446	273	12	positive	positive	ADJ
gujaf-446	273	13	but	but	CCONJ
gujaf-446	273	14	marginallysignificant	marginallysignificant	ADJ
gujaf-446	273	15	impact	impact	NOUN
gujaf-446	273	16	(	(	PUNCT
gujaf-446	273	17	β=0.051	β=0.051	ADJ
gujaf-446	273	18	,	,	PUNCT
gujaf-446	273	19	p=0.084	p=0.084	NOUN
gujaf-446	273	20	)	)	PUNCT
gujaf-446	273	21	,	,	PUNCT
gujaf-446	273	22	suggesting	suggest	VERB
gujaf-446	273	23	that	that	SCONJ
gujaf-446	273	24	larger	large	ADJ
gujaf-446	273	25	boards	board	NOUN
gujaf-446	273	26	may	may	AUX
gujaf-446	273	27	provide	provide	VERB
gujaf-446	273	28	broader	broad	ADJ
gujaf-446	273	29	oversight	oversight	NOUN
gujaf-446	273	30	benefits	benefit	NOUN
gujaf-446	273	31	,	,	PUNCT
gujaf-446	273	32	consistent	consistent	ADJ
gujaf-446	273	33	withresource	withresource	NOUN
gujaf-446	273	34	dependence	dependence	NOUN
gujaf-446	273	35	theory	theory	NOUN
gujaf-446	273	36	(	(	PUNCT
gujaf-446	273	37	liu	liu	PROPN
gujaf-446	273	38	et	et	PROPN
gujaf-446	273	39	al	al	PROPN
gujaf-446	273	40	.	.	PROPN
gujaf-446	273	41	,	,	PUNCT
gujaf-446	273	42	2022	2022	NUM
gujaf-446	273	43	)	)	PUNCT
gujaf-446	273	44	.	.	PUNCT
gujaf-446	274	1	however	however	ADV
gujaf-446	274	2	,	,	PUNCT
gujaf-446	274	3	the	the	DET
gujaf-446	274	4	insignificant	insignificant	ADJ
gujaf-446	274	5	coefficients	coefficient	NOUN
gujaf-446	274	6	for	for	ADP
gujaf-446	274	7	board	board	NOUN
gujaf-446	274	8	composition	composition	NOUN
gujaf-446	274	9	(	(	PUNCT
gujaf-446	274	10	bcom	bcom	NOUN
gujaf-446	274	11	)	)	PUNCT
gujaf-446	274	12	and	and	CCONJ
gujaf-446	274	13	meeting	meet	VERB
gujaf-446	274	14	frequency	frequency	NOUN
gujaf-446	274	15	(	(	PUNCT
gujaf-446	274	16	bmeet	bmeet	NOUN
gujaf-446	274	17	)	)	PUNCT
gujaf-446	274	18	indicate	indicate	VERB
gujaf-446	274	19	these	these	DET
gujaf-446	274	20	factors	factor	NOUN
gujaf-446	274	21	may	may	AUX
gujaf-446	274	22	be	be	AUX
gujaf-446	274	23	less	less	ADV
gujaf-446	274	24	critical	critical	ADJ
gujaf-446	274	25	in	in	ADP
gujaf-446	274	26	the	the	DET
gujaf-446	274	27	nigerian	nigerian	ADJ
gujaf-446	274	28	insurance	insurance	NOUN
gujaf-446	274	29	sector	sector	NOUN
gujaf-446	274	30	,	,	PUNCT
gujaf-446	274	31	or	or	CCONJ
gujaf-446	274	32	their	their	PRON
gujaf-446	274	33	effects	effect	NOUN
gujaf-446	274	34	may	may	AUX
gujaf-446	274	35	be	be	AUX
gujaf-446	274	36	conditioned	condition	VERB
gujaf-446	274	37	by	by	ADP
gujaf-446	274	38	other	other	ADJ
gujaf-446	274	39	unobserved	unobserved	ADJ
gujaf-446	274	40	governance	governance	NOUN
gujaf-446	274	41	mechanisms	mechanism	NOUN
gujaf-446	274	42	(	(	PUNCT
gujaf-446	274	43	adams	adams	PROPN
gujaf-446	274	44	&	&	CCONJ
gujaf-446	274	45	ferreira	ferreira	PROPN
gujaf-446	274	46	,	,	PUNCT
gujaf-446	274	47	2021	2021	NUM
gujaf-446	274	48	)	)	PUNCT
gujaf-446	274	49	.	.	PUNCT
gujaf-446	275	1	the	the	DET
gujaf-446	275	2	significant	significant	ADJ
gujaf-446	275	3	negative	negative	ADJ
gujaf-446	275	4	effect	effect	NOUN
gujaf-446	275	5	of	of	ADP
gujaf-446	275	6	regulatory	regulatory	ADJ
gujaf-446	275	7	stringency	stringency	NOUN
gujaf-446	275	8	(	(	PUNCT
gujaf-446	275	9	regs	reg	NOUN
gujaf-446	275	10	)	)	PUNCT
gujaf-446	275	11	(	(	PUNCT
gujaf-446	275	12	β=-0.066	β=-0.066	PROPN
gujaf-446	275	13	,	,	PUNCT
gujaf-446	275	14	p<0.01	p<0.01	PROPN
gujaf-446	275	15	)	)	PUNCT
gujaf-446	275	16	confirms	confirm	VERB
gujaf-446	275	17	the	the	DET
gujaf-446	275	18	hypothesis	hypothesis	NOUN
gujaf-446	275	19	that	that	PRON
gujaf-446	275	20	tighter	tight	ADJ
gujaf-446	275	21	regulatory	regulatory	ADJ
gujaf-446	275	22	environments	environment	NOUN
gujaf-446	275	23	impose	impose	VERB
gujaf-446	275	24	costs	cost	NOUN
gujaf-446	275	25	on	on	ADP
gujaf-446	275	26	firms	firm	NOUN
gujaf-446	275	27	,	,	PUNCT
gujaf-446	275	28	potentially	potentially	ADV
gujaf-446	275	29	hindering	hinder	VERB
gujaf-446	275	30	profitability	profitability	NOUN
gujaf-446	275	31	(	(	PUNCT
gujaf-446	275	32	agboola	agboola	PROPN
gujaf-446	275	33	&	&	CCONJ
gujaf-446	275	34	agboola	agboola	PROPN
gujaf-446	275	35	,	,	PUNCT
gujaf-446	275	36	2023	2023	NUM
gujaf-446	275	37	)	)	PUNCT
gujaf-446	275	38	.	.	PUNCT
gujaf-446	276	1	this	this	DET
gujaf-446	276	2	moderating	moderate	VERB
gujaf-446	276	3	influence	influence	NOUN
gujaf-446	276	4	suggests	suggest	VERB
gujaf-446	276	5	a	a	DET
gujaf-446	276	6	complex	complex	ADJ
gujaf-446	276	7	trade	trade	NOUN
gujaf-446	276	8	-	-	PUNCT
gujaf-446	276	9	off	off	NOUN
gujaf-446	276	10	between	between	ADP
gujaf-446	276	11	governance	governance	NOUN
gujaf-446	276	12	improvements	improvement	NOUN
gujaf-446	276	13	mandated	mandate	VERB
gujaf-446	276	14	by	by	ADP
gujaf-446	276	15	regulation	regulation	NOUN
gujaf-446	276	16	and	and	CCONJ
gujaf-446	276	17	the	the	DET
gujaf-446	276	18	financial	financial	ADJ
gujaf-446	276	19	burdens	burden	NOUN
gujaf-446	276	20	imposed	impose	VERB
gujaf-446	276	21	.	.	PUNCT
gujaf-446	277	1	firm	firm	ADJ
gujaf-446	277	2	size	size	NOUN
gujaf-446	277	3	(	(	PUNCT
gujaf-446	277	4	fsize	fsize	NOUN
gujaf-446	277	5	)	)	PUNCT
gujaf-446	277	6	does	do	AUX
gujaf-446	277	7	not	not	PART
gujaf-446	277	8	significantly	significantly	ADV
gujaf-446	277	9	impact	impact	VERB
gujaf-446	277	10	profitability	profitability	NOUN
gujaf-446	277	11	,	,	PUNCT
gujaf-446	277	12	which	which	PRON
gujaf-446	277	13	contrasts	contrast	VERB
gujaf-446	277	14	with	with	ADP
gujaf-446	277	15	conventional	conventional	ADJ
gujaf-446	277	16	wisdom	wisdom	NOUN
gujaf-446	277	17	but	but	CCONJ
gujaf-446	277	18	may	may	AUX
gujaf-446	277	19	reflect	reflect	VERB
gujaf-446	277	20	the	the	DET
gujaf-446	277	21	specific	specific	ADJ
gujaf-446	277	22	competitive	competitive	ADJ
gujaf-446	277	23	dynamics	dynamic	NOUN
gujaf-446	277	24	within	within	ADP
gujaf-446	277	25	nigeria‘s	nigeria‘s	ADJ
gujaf-446	277	26	insurance	insurance	NOUN
gujaf-446	277	27	industry	industry	NOUN
gujaf-446	277	28	(	(	PUNCT
gujaf-446	277	29	eze	eze	PROPN
gujaf-446	277	30	&	&	CCONJ
gujaf-446	277	31	okafor	okafor	PROPN
gujaf-446	277	32	,	,	PUNCT
gujaf-446	277	33	2020	2020	NUM
gujaf-446	277	34	)	)	PUNCT
gujaf-446	277	35	.	.	PUNCT
gujaf-446	278	1	overall	overall	ADV
gujaf-446	278	2	,	,	PUNCT
gujaf-446	278	3	the	the	DET
gujaf-446	278	4	model	model	NOUN
gujaf-446	278	5	explains	explain	VERB
gujaf-446	278	6	approximately	approximately	ADV
gujaf-446	278	7	66	66	NUM
gujaf-446	278	8	%	%	NOUN
gujaf-446	278	9	of	of	ADP
gujaf-446	278	10	the	the	DET
gujaf-446	278	11	variation	variation	NOUN
gujaf-446	278	12	in	in	ADP
gujaf-446	278	13	roa	roa	PROPN
gujaf-446	278	14	(	(	PUNCT
gujaf-446	278	15	r²=0.657	r²=0.657	NUM
gujaf-446	278	16	)	)	PUNCT
gujaf-446	278	17	,	,	PUNCT
gujaf-446	278	18	indicating	indicate	VERB
gujaf-446	278	19	strong	strong	ADJ
gujaf-446	278	20	explanatory	explanatory	ADJ
gujaf-446	278	21	power	power	NOUN
gujaf-446	278	22	.	.	PUNCT
gujaf-446	279	1	policyimplications	policyimplication	NOUN
gujaf-446	279	2	the	the	DET
gujaf-446	279	3	findings	finding	NOUN
gujaf-446	279	4	from	from	ADP
gujaf-446	279	5	this	this	DET
gujaf-446	279	6	study	study	NOUN
gujaf-446	279	7	provide	provide	VERB
gujaf-446	279	8	several	several	ADJ
gujaf-446	279	9	key	key	ADJ
gujaf-446	279	10	policy	policy	NOUN
gujaf-446	279	11	implications	implication	NOUN
gujaf-446	279	12	.	.	PUNCT
gujaf-446	280	1	first	first	ADV
gujaf-446	280	2	,	,	PUNCT
gujaf-446	280	3	regulators	regulator	NOUN
gujaf-446	280	4	should	should	AUX
gujaf-446	280	5	promote	promote	VERB
gujaf-446	280	6	gender	gender	NOUN
gujaf-446	280	7	diversity	diversity	NOUN
gujaf-446	280	8	on	on	ADP
gujaf-446	280	9	corporate	corporate	ADJ
gujaf-446	280	10	boards	board	NOUN
gujaf-446	280	11	as	as	ADP
gujaf-446	280	12	a	a	DET
gujaf-446	280	13	strategic	strategic	ADJ
gujaf-446	280	14	governance	governance	NOUN
gujaf-446	280	15	imperative	imperative	NOUN
gujaf-446	280	16	,	,	PUNCT
gujaf-446	280	17	given	give	VERB
gujaf-446	280	18	its	its	PRON
gujaf-446	280	19	positive	positive	ADJ
gujaf-446	280	20	association	association	NOUN
gujaf-446	280	21	with	with	ADP
gujaf-446	280	22	profitability	profitability	NOUN
gujaf-446	280	23	and	and	CCONJ
gujaf-446	280	24	sustainable	sustainable	ADJ
gujaf-446	280	25	firm	firm	ADJ
gujaf-446	280	26	performance	performance	NOUN
gujaf-446	280	27	(	(	PUNCT
gujaf-446	280	28	terjesen	terjesen	NOUN
gujaf-446	280	29	et	et	PROPN
gujaf-446	280	30	al	al	PROPN
gujaf-446	280	31	.	.	PROPN
gujaf-446	280	32	,	,	PUNCT
gujaf-446	280	33	2020	2020	NUM
gujaf-446	280	34	)	)	PUNCT
gujaf-446	280	35	.	.	PUNCT
gujaf-446	281	1	implementing	implement	VERB
gujaf-446	281	2	gender	gender	NOUN
gujaf-446	281	3	quotas	quota	NOUN
gujaf-446	281	4	or	or	CCONJ
gujaf-446	281	5	incentives	incentive	NOUN
gujaf-446	281	6	could	could	AUX
gujaf-446	281	7	facilitate	facilitate	VERB
gujaf-446	281	8	this	this	DET
gujaf-446	281	9	transition	transition	NOUN
gujaf-446	281	10	.	.	PUNCT
gujaf-446	282	1	second	second	ADJ
gujaf-446	282	2	,	,	PUNCT
gujaf-446	282	3	the	the	DET
gujaf-446	282	4	negative	negative	ADJ
gujaf-446	282	5	impact	impact	NOUN
gujaf-446	282	6	of	of	ADP
gujaf-446	282	7	board	board	NOUN
gujaf-446	282	8	financial	financial	ADJ
gujaf-446	282	9	expertise	expertise	NOUN
gujaf-446	282	10	underlines	underline	VERB
gujaf-446	282	11	the	the	DET
gujaf-446	282	12	need	need	NOUN
gujaf-446	282	13	for	for	ADP
gujaf-446	282	14	balanced	balanced	ADJ
gujaf-446	282	15	board	board	NOUN
gujaf-446	282	16	composition	composition	NOUN
gujaf-446	282	17	that	that	PRON
gujaf-446	282	18	integrates	integrate	VERB
gujaf-446	282	19	financial	financial	ADJ
gujaf-446	282	20	acumen	acuman	NOUN
gujaf-446	282	21	with	with	ADP
gujaf-446	282	22	entrepreneurial	entrepreneurial	ADJ
gujaf-446	282	23	risk	risk	NOUN
gujaf-446	282	24	-	-	PUNCT
gujaf-446	282	25	taking	take	VERB
gujaf-446	282	26	capacities	capacity	NOUN
gujaf-446	282	27	.	.	PUNCT
gujaf-446	283	1	regulators	regulator	NOUN
gujaf-446	283	2	and	and	CCONJ
gujaf-446	283	3	firms	firm	NOUN
gujaf-446	283	4	should	should	AUX
gujaf-446	283	5	encourage	encourage	VERB
gujaf-446	283	6	diversity	diversity	NOUN
gujaf-446	283	7	in	in	ADP
gujaf-446	283	8	expertise	expertise	NOUN
gujaf-446	283	9	to	to	PART
gujaf-446	283	10	avoid	avoid	VERB
gujaf-446	283	11	over	over	ADP
gujaf-446	283	12	-	-	PUNCT
gujaf-446	283	13	conservatism	conservatism	NOUN
gujaf-446	283	14	that	that	PRON
gujaf-446	283	15	stifles	stifle	VERB
gujaf-446	283	16	innovation	innovation	NOUN
gujaf-446	283	17	(	(	PUNCT
gujaf-446	283	18	wang	wang	PROPN
gujaf-446	283	19	&	&	CCONJ
gujaf-446	283	20	coffey	coffey	PROPN
gujaf-446	283	21	,	,	PUNCT
gujaf-446	283	22	2020	2020	NUM
gujaf-446	283	23	)	)	PUNCT
gujaf-446	283	24	.	.	PUNCT
gujaf-446	284	1	third	third	ADJ
gujaf-446	284	2	,	,	PUNCT
gujaf-446	284	3	while	while	SCONJ
gujaf-446	284	4	board	board	NOUN
gujaf-446	284	5	size	size	NOUN
gujaf-446	284	6	positively	positively	ADV
gujaf-446	284	7	influences	influence	VERB
gujaf-446	284	8	profitability	profitability	NOUN
gujaf-446	284	9	,	,	PUNCT
gujaf-446	284	10	excessive	excessive	ADJ
gujaf-446	284	11	enlargement	enlargement	NOUN
gujaf-446	284	12	should	should	AUX
gujaf-446	284	13	be	be	AUX
gujaf-446	284	14	avoided	avoid	VERB
gujaf-446	284	15	due	due	ADP
gujaf-446	284	16	to	to	ADP
gujaf-446	284	17	potential	potential	ADJ
gujaf-446	284	18	coordination	coordination	NOUN
gujaf-446	284	19	challenges	challenge	NOUN
gujaf-446	284	20	.	.	PUNCT
gujaf-446	285	1	policies	policy	NOUN
gujaf-446	285	2	should	should	AUX
gujaf-446	285	3	define	define	VERB
gujaf-446	285	4	optimal	optimal	ADJ
gujaf-446	285	5	board	board	NOUN
gujaf-446	285	6	sizes	size	NOUN
gujaf-446	285	7	tailored	tailor	VERB
gujaf-446	285	8	to	to	PART
gujaf-446	285	9	firm	firm	VERB
gujaf-446	285	10	complexity	complexity	NOUN
gujaf-446	285	11	,	,	PUNCT
gujaf-446	285	12	as	as	SCONJ
gujaf-446	285	13	suggested	suggest	VERB
gujaf-446	285	14	in	in	ADP
gujaf-446	285	15	emerging	emerge	VERB
gujaf-446	285	16	market	market	NOUN
gujaf-446	285	17	governance	governance	NOUN
gujaf-446	285	18	frameworks	framework	NOUN
gujaf-446	285	19	(	(	PUNCT
gujaf-446	285	20	liu	liu	PROPN
gujaf-446	285	21	et	et	PROPN
gujaf-446	285	22	al	al	PROPN
gujaf-446	285	23	.	.	PROPN
gujaf-446	285	24	,	,	PUNCT
gujaf-446	285	25	2022	2022	NUM
gujaf-446	285	26	)	)	PUNCT
gujaf-446	285	27	.	.	PUNCT
gujaf-446	286	1	fourth	fourth	ADJ
gujaf-446	286	2	,	,	PUNCT
gujaf-446	286	3	the	the	DET
gujaf-446	286	4	detrimental	detrimental	ADJ
gujaf-446	286	5	effect	effect	NOUN
gujaf-446	286	6	of	of	ADP
gujaf-446	286	7	regulatory	regulatory	ADJ
gujaf-446	286	8	stringency	stringency	NOUN
gujaf-446	286	9	on	on	ADP
gujaf-446	286	10	profitability	profitability	NOUN
gujaf-446	286	11	signals	signal	NOUN
gujaf-446	286	12	that	that	SCONJ
gujaf-446	286	13	regulatory	regulatory	ADJ
gujaf-446	286	14	reforms	reform	NOUN
gujaf-446	286	15	must	must	AUX
gujaf-446	286	16	balance	balance	VERB
gujaf-446	286	17	rigor	rigor	NOUN
gujaf-446	286	18	with	with	ADP
gujaf-446	286	19	flexibility	flexibility	NOUN
gujaf-446	286	20	.	.	PUNCT
gujaf-446	287	1	policymakers	policymaker	NOUN
gujaf-446	287	2	should	should	AUX
gujaf-446	287	3	engage	engage	VERB
gujaf-446	287	4	stakeholders	stakeholder	NOUN
gujaf-446	287	5	to	to	PART
gujaf-446	287	6	design	design	VERB
gujaf-446	287	7	adaptive	adaptive	ADJ
gujaf-446	287	8	regulations	regulation	NOUN
gujaf-446	287	9	that	that	PRON
gujaf-446	287	10	safeguard	safeguard	VERB
gujaf-446	287	11	market	market	NOUN
gujaf-446	287	12	stability	stability	NOUN
gujaf-446	287	13	without	without	ADP
gujaf-446	287	14	imposing	impose	VERB
gujaf-446	287	15	undue	undue	ADJ
gujaf-446	287	16	compliance	compliance	NOUN
gujaf-446	287	17	costs	cost	NOUN
gujaf-446	287	18	(	(	PUNCT
gujaf-446	287	19	agboola	agboola	PROPN
gujaf-446	287	20	&	&	CCONJ
gujaf-446	287	21	agboola	agboola	PROPN
gujaf-446	287	22	,	,	PUNCT
gujaf-446	287	23	2023	2023	NUM
gujaf-446	287	24	)	)	PUNCT
gujaf-446	287	25	.	.	PUNCT
gujaf-446	288	1	finally	finally	ADV
gujaf-446	288	2	,	,	PUNCT
gujaf-446	288	3	given	give	VERB
gujaf-446	288	4	the	the	DET
gujaf-446	288	5	low	low	ADJ
gujaf-446	288	6	impact	impact	NOUN
gujaf-446	288	7	of	of	ADP
gujaf-446	288	8	meeting	meet	VERB
gujaf-446	288	9	frequency	frequency	NOUN
gujaf-446	288	10	and	and	CCONJ
gujaf-446	288	11	board	board	NOUN
gujaf-446	288	12	composition	composition	NOUN
gujaf-446	288	13	,	,	PUNCT
gujaf-446	288	14	insurers	insurer	NOUN
gujaf-446	288	15	should	should	AUX
gujaf-446	288	16	focus	focus	VERB
gujaf-446	288	17	on	on	ADP
gujaf-446	288	18	the	the	DET
gujaf-446	288	19	quality	quality	NOUN
gujaf-446	288	20	rather	rather	ADV
gujaf-446	288	21	than	than	ADP
gujaf-446	288	22	quantity	quantity	NOUN
gujaf-446	288	23	of	of	ADP
gujaf-446	288	24	board	board	NOUN
gujaf-446	288	25	interactions	interaction	NOUN
gujaf-446	288	26	,	,	PUNCT
gujaf-446	288	27	emphasizing	emphasize	VERB
gujaf-446	288	28	strategic	strategic	ADJ
gujaf-446	288	29	agendas	agenda	NOUN
gujaf-446	288	30	over	over	ADP
gujaf-446	288	31	procedural	procedural	ADJ
gujaf-446	288	32	formalities	formality	NOUN
gujaf-446	288	33	to	to	PART
gujaf-446	288	34	enhance	enhance	VERB
gujaf-446	288	35	governance	governance	NOUN
gujaf-446	288	36	effectiveness	effectiveness	NOUN
gujaf-446	288	37	(	(	PUNCT
gujaf-446	288	38	adams	adams	PROPN
gujaf-446	288	39	&	&	CCONJ
gujaf-446	288	40	ferreira	ferreira	PROPN
gujaf-446	288	41	,	,	PUNCT
gujaf-446	288	42	2021	2021	NUM
gujaf-446	288	43	)	)	PUNCT
gujaf-446	288	44	.	.	PUNCT
gujaf-446	289	1	continuous	continuous	ADJ
gujaf-446	289	2	board	board	NOUN
gujaf-446	289	3	training	training	NOUN
gujaf-446	289	4	and	and	CCONJ
gujaf-446	289	5	evaluation	evaluation	NOUN
gujaf-446	289	6	should	should	AUX
gujaf-446	289	7	be	be	AUX
gujaf-446	289	8	mandated	mandate	VERB
gujaf-446	289	9	to	to	PART
gujaf-446	289	10	elevate	elevate	VERB
gujaf-446	289	11	decision	decision	NOUN
gujaf-446	289	12	-	-	PUNCT
gujaf-446	289	13	making	make	VERB
gujaf-446	289	14	quality	quality	NOUN
gujaf-446	289	15	.	.	PUNCT
gujaf-446	290	1	5.0	5.0	NUM
gujaf-446	290	2	conclusion	conclusion	NOUN
gujaf-446	290	3	this	this	DET
gujaf-446	290	4	study	study	NOUN
gujaf-446	290	5	has	have	AUX
gujaf-446	290	6	examined	examine	VERB
gujaf-446	290	7	the	the	DET
gujaf-446	290	8	influence	influence	NOUN
gujaf-446	290	9	of	of	ADP
gujaf-446	290	10	corporate	corporate	ADJ
gujaf-446	290	11	board	board	NOUN
gujaf-446	290	12	characteristics	characteristic	NOUN
gujaf-446	290	13	on	on	ADP
gujaf-446	290	14	the	the	DET
gujaf-446	290	15	profitability	profitability	NOUN
gujaf-446	290	16	of	of	ADP
gujaf-446	290	17	listed	list	VERB
gujaf-446	290	18	insurance	insurance	NOUN
gujaf-446	290	19	firms	firm	NOUN
gujaf-446	290	20	in	in	ADP
gujaf-446	290	21	nigeria	nigeria	PROPN
gujaf-446	290	22	,	,	PUNCT
gujaf-446	290	23	with	with	ADP
gujaf-446	290	24	a	a	DET
gujaf-446	290	25	particular	particular	ADJ
gujaf-446	290	26	focus	focus	NOUN
gujaf-446	290	27	on	on	ADP
gujaf-446	290	28	the	the	DET
gujaf-446	290	29	moderating	moderate	VERB
gujaf-446	290	30	role	role	NOUN
gujaf-446	290	31	of	of	ADP
gujaf-446	290	32	regulatory	regulatory	ADJ
gujaf-446	290	33	stringency	stringency	NOUN
gujaf-446	290	34	over	over	ADP
gujaf-446	290	35	the	the	DET
gujaf-446	290	36	period	period	NOUN
gujaf-446	290	37	2014	2014	NUM
gujaf-446	290	38	to	to	ADP
gujaf-446	290	39	2023	2023	NUM
gujaf-446	290	40	.	.	PUNCT
gujaf-446	291	1	employing	employ	VERB
gujaf-446	291	2	a	a	DET
gujaf-446	291	3	random	random	ADJ
gujaf-446	291	4	effects	effect	NOUN
gujaf-446	291	5	panel	panel	NOUN
gujaf-446	291	6	data	datum	NOUN
gujaf-446	291	7	approach	approach	NOUN
gujaf-446	291	8	,	,	PUNCT
gujaf-446	291	9	the	the	DET
gujaf-446	291	10	findings	finding	NOUN
gujaf-446	291	11	reveal	reveal	VERB
gujaf-446	291	12	that	that	SCONJ
gujaf-446	291	13	board	board	NOUN
gujaf-446	291	14	gender	gender	NOUN
gujaf-446	291	15	diversity	diversity	NOUN
gujaf-446	291	16	and	and	CCONJ
gujaf-446	291	17	board	board	NOUN
gujaf-446	291	18	size	size	NOUN
gujaf-446	291	19	positivelyaffect	positivelyaffect	NOUN
gujaf-446	291	20	firm	firm	NOUN
gujaf-446	291	21	profitability	profitability	NOUN
gujaf-446	291	22	,	,	PUNCT
gujaf-446	291	23	underscoring	underscore	VERB
gujaf-446	291	24	the	the	DET
gujaf-446	291	25	importance	importance	NOUN
gujaf-446	291	26	of	of	ADP
gujaf-446	291	27	inclusive	inclusive	ADJ
gujaf-446	291	28	and	and	CCONJ
gujaf-446	291	29	adequately	adequately	ADV
gujaf-446	291	30	structured	structured	ADJ
gujaf-446	291	31	boards	board	NOUN
gujaf-446	291	32	for	for	ADP
gujaf-446	291	33	value	value	NOUN
gujaf-446	291	34	creation	creation	NOUN
gujaf-446	291	35	in	in	ADP
gujaf-446	291	36	the	the	DET
gujaf-446	291	37	insurance	insurance	NOUN
gujaf-446	291	38	sector	sector	NOUN
gujaf-446	291	39	.	.	PUNCT
gujaf-446	292	1	conversely	conversely	ADV
gujaf-446	292	2	,	,	PUNCT
gujaf-446	292	3	board	board	NOUN
gujaf-446	292	4	financial	financial	ADJ
gujaf-446	292	5	expertise	expertise	NOUN
gujaf-446	292	6	exhibits	exhibit	VERB
gujaf-446	292	7	a	a	DET
gujaf-446	292	8	negative	negative	ADJ
gujaf-446	292	9	association	association	NOUN
gujaf-446	292	10	with	with	ADP
gujaf-446	292	11	profitability	profitability	NOUN
gujaf-446	292	12	,	,	PUNCT
gujaf-446	292	13	a	a	DET
gujaf-446	292	14	result	result	NOUN
gujaf-446	292	15	that	that	SCONJ
gujaf-446	292	16	highlights	highlight	VERB
gujaf-446	292	17	the	the	DET
gujaf-446	292	18	complex	complex	ADJ
gujaf-446	292	19	interplay	interplay	NOUN
gujaf-446	292	20	between	between	ADP
gujaf-446	292	21	expertise	expertise	NOUN
gujaf-446	292	22	-	-	PUNCT
gujaf-446	292	23	drivenconservatismandfirmrisk	drivenconservatismandfirmrisk	NOUN
gujaf-446	292	24	-	-	PUNCT
gujaf-446	292	25	taking	taking	NOUN
gujaf-446	292	26	,	,	PUNCT
gujaf-446	292	27	especiallyunderstringentregulatory	especiallyunderstringentregulatory	ADJ
gujaf-446	292	28	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	292	29	,	,	PUNCT
gujaf-446	292	30	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	292	31	514	514	NUM
gujaf-446	292	32	regimes	regime	NOUN
gujaf-446	292	33	.	.	PUNCT
gujaf-446	293	1	furthermore	furthermore	ADV
gujaf-446	293	2	,	,	PUNCT
gujaf-446	293	3	the	the	DET
gujaf-446	293	4	evidence	evidence	NOUN
gujaf-446	293	5	suggests	suggest	VERB
gujaf-446	293	6	that	that	SCONJ
gujaf-446	293	7	heightened	heighten	VERB
gujaf-446	293	8	regulatory	regulatory	ADJ
gujaf-446	293	9	stringency	stringency	NOUN
gujaf-446	293	10	imposes	impose	VERB
gujaf-446	293	11	significant	significant	ADJ
gujaf-446	293	12	constraints	constraint	NOUN
gujaf-446	293	13	on	on	ADP
gujaf-446	293	14	profitability	profitability	NOUN
gujaf-446	293	15	,	,	PUNCT
gujaf-446	293	16	necessitating	necessitate	VERB
gujaf-446	293	17	a	a	DET
gujaf-446	293	18	delicate	delicate	ADJ
gujaf-446	293	19	balance	balance	NOUN
gujaf-446	293	20	between	between	ADP
gujaf-446	293	21	regulationand	regulationand	ADJ
gujaf-446	293	22	operational	operational	ADJ
gujaf-446	293	23	flexibility	flexibility	NOUN
gujaf-446	293	24	.	.	PUNCT
gujaf-446	294	1	these	these	DET
gujaf-446	294	2	results	result	NOUN
gujaf-446	294	3	contribute	contribute	VERB
gujaf-446	294	4	to	to	ADP
gujaf-446	294	5	the	the	DET
gujaf-446	294	6	evolving	evolve	VERB
gujaf-446	294	7	discourse	discourse	NOUN
gujaf-446	294	8	on	on	ADP
gujaf-446	294	9	corporate	corporate	ADJ
gujaf-446	294	10	governance	governance	NOUN
gujaf-446	294	11	in	in	ADP
gujaf-446	294	12	emerging	emerge	VERB
gujaf-446	294	13	markets	market	NOUN
gujaf-446	294	14	and	and	CCONJ
gujaf-446	294	15	offer	offer	VERB
gujaf-446	294	16	nuanced	nuanced	ADJ
gujaf-446	294	17	insights	insight	NOUN
gujaf-446	294	18	into	into	ADP
gujaf-446	294	19	how	how	SCONJ
gujaf-446	294	20	governance	governance	NOUN
gujaf-446	294	21	structures	structure	NOUN
gujaf-446	294	22	interact	interact	VERB
gujaf-446	294	23	with	with	ADP
gujaf-446	294	24	institutional	institutional	ADJ
gujaf-446	294	25	factors	factor	NOUN
gujaf-446	294	26	to	to	PART
gujaf-446	294	27	shape	shape	VERB
gujaf-446	294	28	firm	firm	ADJ
gujaf-446	294	29	performance	performance	NOUN
gujaf-446	294	30	(	(	PUNCT
gujaf-446	294	31	liu	liu	PROPN
gujaf-446	294	32	et	et	PROPN
gujaf-446	294	33	al	al	PROPN
gujaf-446	294	34	.	.	PROPN
gujaf-446	294	35	,	,	PUNCT
gujaf-446	294	36	2022	2022	NUM
gujaf-446	294	37	;	;	PUNCT
gujaf-446	294	38	agboola	agboola	PROPN
gujaf-446	294	39	&	&	CCONJ
gujaf-446	294	40	agboola	agboola	PROPN
gujaf-446	294	41	,	,	PUNCT
gujaf-446	294	42	2023	2023	NUM
gujaf-446	294	43	)	)	PUNCT
gujaf-446	294	44	.	.	PUNCT
gujaf-446	295	1	nonetheless	nonetheless	ADV
gujaf-446	295	2	,	,	PUNCT
gujaf-446	295	3	this	this	DET
gujaf-446	295	4	study	study	NOUN
gujaf-446	295	5	is	be	AUX
gujaf-446	295	6	subject	subject	ADJ
gujaf-446	295	7	to	to	ADP
gujaf-446	295	8	several	several	ADJ
gujaf-446	295	9	limitations	limitation	NOUN
gujaf-446	295	10	that	that	PRON
gujaf-446	295	11	should	should	AUX
gujaf-446	295	12	be	be	AUX
gujaf-446	295	13	acknowledged	acknowledge	VERB
gujaf-446	295	14	.	.	PUNCT
gujaf-446	296	1	first	first	ADV
gujaf-446	296	2	,	,	PUNCT
gujaf-446	296	3	the	the	DET
gujaf-446	296	4	relatively	relatively	ADV
gujaf-446	296	5	small	small	ADJ
gujaf-446	296	6	sample	sample	NOUN
gujaf-446	296	7	size	size	NOUN
gujaf-446	296	8	of	of	ADP
gujaf-446	296	9	ten	ten	NUM
gujaf-446	296	10	insurance	insurance	NOUN
gujaf-446	296	11	firms	firm	NOUN
gujaf-446	296	12	may	may	AUX
gujaf-446	296	13	limit	limit	VERB
gujaf-446	296	14	the	the	DET
gujaf-446	296	15	generalizability	generalizability	NOUN
gujaf-446	296	16	of	of	ADP
gujaf-446	296	17	the	the	DET
gujaf-446	296	18	findings	finding	NOUN
gujaf-446	296	19	across	across	ADP
gujaf-446	296	20	the	the	DET
gujaf-446	296	21	broader	broad	ADJ
gujaf-446	296	22	nigerian	nigerian	ADJ
gujaf-446	296	23	insurance	insurance	NOUN
gujaf-446	296	24	industry	industry	NOUN
gujaf-446	296	25	or	or	CCONJ
gujaf-446	296	26	other	other	ADJ
gujaf-446	296	27	emerging	emerge	VERB
gujaf-446	296	28	markets	market	NOUN
gujaf-446	296	29	.	.	PUNCT
gujaf-446	297	1	second	second	ADJ
gujaf-446	297	2	,	,	PUNCT
gujaf-446	297	3	the	the	DET
gujaf-446	297	4	study	study	NOUN
gujaf-446	297	5	period	period	NOUN
gujaf-446	297	6	,	,	PUNCT
gujaf-446	297	7	while	while	SCONJ
gujaf-446	297	8	recent	recent	ADJ
gujaf-446	297	9	,	,	PUNCT
gujaf-446	297	10	may	may	AUX
gujaf-446	297	11	not	not	PART
gujaf-446	297	12	capture	capture	VERB
gujaf-446	297	13	the	the	DET
gujaf-446	297	14	full	full	ADJ
gujaf-446	297	15	extent	extent	NOUN
gujaf-446	297	16	of	of	ADP
gujaf-446	297	17	regulatory	regulatory	ADJ
gujaf-446	297	18	evolution	evolution	NOUN
gujaf-446	297	19	or	or	CCONJ
gujaf-446	297	20	market	market	NOUN
gujaf-446	297	21	shocks	shock	NOUN
gujaf-446	297	22	that	that	PRON
gujaf-446	297	23	could	could	AUX
gujaf-446	297	24	affect	affect	VERB
gujaf-446	297	25	the	the	DET
gujaf-446	297	26	governance	governance	NOUN
gujaf-446	297	27	-	-	PUNCT
gujaf-446	297	28	performance	performance	NOUN
gujaf-446	297	29	nexus	nexus	NOUN
gujaf-446	297	30	.	.	PUNCT
gujaf-446	298	1	third	third	ADV
gujaf-446	298	2	,	,	PUNCT
gujaf-446	298	3	the	the	DET
gujaf-446	298	4	use	use	NOUN
gujaf-446	298	5	of	of	ADP
gujaf-446	298	6	secondary	secondary	ADJ
gujaf-446	298	7	data	datum	NOUN
gujaf-446	298	8	constrains	constrain	VERB
gujaf-446	298	9	the	the	DET
gujaf-446	298	10	ability	ability	NOUN
gujaf-446	298	11	to	to	PART
gujaf-446	298	12	incorporate	incorporate	VERB
gujaf-446	298	13	qualitative	qualitative	ADJ
gujaf-446	298	14	nuances	nuance	NOUN
gujaf-446	298	15	such	such	ADJ
gujaf-446	298	16	as	as	ADP
gujaf-446	298	17	board	board	NOUN
gujaf-446	298	18	dynamics	dynamic	NOUN
gujaf-446	298	19	,	,	PUNCT
gujaf-446	298	20	leadership	leadership	NOUN
gujaf-446	298	21	style	style	NOUN
gujaf-446	298	22	,	,	PUNCT
gujaf-446	298	23	and	and	CCONJ
gujaf-446	298	24	informal	informal	ADJ
gujaf-446	298	25	regulatory	regulatory	ADJ
gujaf-446	298	26	enforcement	enforcement	NOUN
gujaf-446	298	27	,	,	PUNCT
gujaf-446	298	28	which	which	PRON
gujaf-446	298	29	are	be	AUX
gujaf-446	298	30	often	often	ADV
gujaf-446	298	31	critical	critical	ADJ
gujaf-446	298	32	in	in	ADP
gujaf-446	298	33	emerging	emerge	VERB
gujaf-446	298	34	market	market	NOUN
gujaf-446	298	35	contexts	context	NOUN
gujaf-446	298	36	(	(	PUNCT
gujaf-446	298	37	adeyemi	adeyemi	ADV
gujaf-446	298	38	&	&	CCONJ
gujaf-446	298	39	olowookere	olowookere	ADV
gujaf-446	298	40	,	,	PUNCT
gujaf-446	298	41	2021	2021	NUM
gujaf-446	298	42	)	)	PUNCT
gujaf-446	298	43	.	.	PUNCT
gujaf-446	299	1	future	future	ADJ
gujaf-446	299	2	research	research	NOUN
gujaf-446	299	3	could	could	AUX
gujaf-446	299	4	address	address	VERB
gujaf-446	299	5	these	these	DET
gujaf-446	299	6	limitations	limitation	NOUN
gujaf-446	299	7	by	by	ADP
gujaf-446	299	8	expanding	expand	VERB
gujaf-446	299	9	the	the	DET
gujaf-446	299	10	sample	sample	NOUN
gujaf-446	299	11	size	size	NOUN
gujaf-446	299	12	,	,	PUNCT
gujaf-446	299	13	extending	extend	VERB
gujaf-446	299	14	the	the	DET
gujaf-446	299	15	timeframe	timeframe	NOUN
gujaf-446	299	16	,	,	PUNCT
gujaf-446	299	17	and	and	CCONJ
gujaf-446	299	18	employing	employ	VERB
gujaf-446	299	19	mixed	mixed	ADJ
gujaf-446	299	20	methods	method	NOUN
gujaf-446	299	21	to	to	PART
gujaf-446	299	22	enrich	enrich	VERB
gujaf-446	299	23	the	the	DET
gujaf-446	299	24	understanding	understanding	NOUN
gujaf-446	299	25	of	of	ADP
gujaf-446	299	26	board	board	NOUN
gujaf-446	299	27	behavior	behavior	NOUN
gujaf-446	299	28	and	and	CCONJ
gujaf-446	299	29	regulatory	regulatory	ADJ
gujaf-446	299	30	impacts	impact	NOUN
gujaf-446	299	31	.	.	PUNCT
gujaf-446	300	1	several	several	ADJ
gujaf-446	300	2	practical	practical	ADJ
gujaf-446	300	3	recommendations	recommendation	NOUN
gujaf-446	300	4	emerge	emerge	VERB
gujaf-446	300	5	.	.	PUNCT
gujaf-446	301	1	regulatory	regulatory	ADJ
gujaf-446	301	2	authorities	authority	NOUN
gujaf-446	301	3	should	should	AUX
gujaf-446	301	4	prioritize	prioritize	VERB
gujaf-446	301	5	policies	policy	NOUN
gujaf-446	301	6	that	that	PRON
gujaf-446	301	7	promote	promote	VERB
gujaf-446	301	8	gender	gender	NOUN
gujaf-446	301	9	diversity	diversity	NOUN
gujaf-446	301	10	on	on	ADP
gujaf-446	301	11	corporate	corporate	ADJ
gujaf-446	301	12	boards	board	NOUN
gujaf-446	301	13	,	,	PUNCT
gujaf-446	301	14	which	which	PRON
gujaf-446	301	15	not	not	PART
gujaf-446	301	16	only	only	ADV
gujaf-446	301	17	align	align	VERB
gujaf-446	301	18	with	with	ADP
gujaf-446	301	19	global	global	ADJ
gujaf-446	301	20	best	good	ADJ
gujaf-446	301	21	practicesbutalsodemonstrablyenhancefirmprofitability.thereisaneed	practicesbutalsodemonstrablyenhancefirmprofitability.thereisaneed	NUM
gujaf-446	301	22	forbalancedboard	forbalancedboard	ADJ
gujaf-446	301	23	compositions	composition	NOUN
gujaf-446	301	24	that	that	PRON
gujaf-446	301	25	integrate	integrate	VERB
gujaf-446	301	26	financial	financial	ADJ
gujaf-446	301	27	expertise	expertise	NOUN
gujaf-446	301	28	with	with	ADP
gujaf-446	301	29	entrepreneurial	entrepreneurial	ADJ
gujaf-446	301	30	and	and	CCONJ
gujaf-446	301	31	strategic	strategic	ADJ
gujaf-446	301	32	capabilities	capability	NOUN
gujaf-446	301	33	to	to	PART
gujaf-446	301	34	avoid	avoid	VERB
gujaf-446	301	35	overly	overly	ADV
gujaf-446	301	36	cautious	cautious	ADJ
gujaf-446	301	37	decision	decision	NOUN
gujaf-446	301	38	-	-	PUNCT
gujaf-446	301	39	making	making	NOUN
gujaf-446	301	40	.	.	PUNCT
gujaf-446	302	1	regulators	regulator	NOUN
gujaf-446	302	2	should	should	AUX
gujaf-446	302	3	also	also	ADV
gujaf-446	302	4	consider	consider	VERB
gujaf-446	302	5	calibrating	calibrate	VERB
gujaf-446	302	6	regulatory	regulatory	ADJ
gujaf-446	302	7	frameworks	framework	NOUN
gujaf-446	302	8	to	to	PART
gujaf-446	302	9	reduce	reduce	VERB
gujaf-446	302	10	unnecessary	unnecessary	ADJ
gujaf-446	302	11	burdens	burden	NOUN
gujaf-446	302	12	while	while	SCONJ
gujaf-446	302	13	maintaining	maintain	VERB
gujaf-446	302	14	robust	robust	ADJ
gujaf-446	302	15	oversight	oversight	NOUN
gujaf-446	302	16	,	,	PUNCT
gujaf-446	302	17	therebyfosteringan	therebyfosteringan	VERB
gujaf-446	302	18	enablingenvironment	enablingenvironment	ADJ
gujaf-446	302	19	forinsurance	forinsurance	NOUN
gujaf-446	302	20	firms	firm	NOUN
gujaf-446	302	21	to	to	ADP
gujaf-446	302	22	thrive(terjesen	thrive(terjesen	PROPN
gujaf-446	302	23	et	et	PROPN
gujaf-446	302	24	al	al	PROPN
gujaf-446	302	25	.	.	PROPN
gujaf-446	302	26	,	,	PUNCT
gujaf-446	302	27	2020	2020	NUM
gujaf-446	302	28	;	;	PUNCT
gujaf-446	302	29	wang	wang	PROPN
gujaf-446	302	30	&	&	CCONJ
gujaf-446	302	31	coffey	coffey	PROPN
gujaf-446	302	32	,	,	PUNCT
gujaf-446	302	33	2020	2020	NUM
gujaf-446	302	34	)	)	PUNCT
gujaf-446	302	35	.	.	PUNCT
gujaf-446	303	1	iinsurance	iinsurance	NOUN
gujaf-446	303	2	firms	firm	NOUN
gujaf-446	303	3	should	should	AUX
gujaf-446	303	4	invest	invest	VERB
gujaf-446	303	5	in	in	ADP
gujaf-446	303	6	board	board	NOUN
gujaf-446	303	7	development	development	NOUN
gujaf-446	303	8	programs	program	NOUN
gujaf-446	303	9	that	that	PRON
gujaf-446	303	10	enhance	enhance	VERB
gujaf-446	303	11	the	the	DET
gujaf-446	303	12	quality	quality	NOUN
gujaf-446	303	13	of	of	ADP
gujaf-446	303	14	board	board	NOUN
gujaf-446	303	15	deliberations	deliberation	NOUN
gujaf-446	303	16	,	,	PUNCT
gujaf-446	303	17	focusing	focus	VERB
gujaf-446	303	18	on	on	ADP
gujaf-446	303	19	strategic	strategic	ADJ
gujaf-446	303	20	risk	risk	NOUN
gujaf-446	303	21	-	-	PUNCT
gujaf-446	303	22	taking	taking	NOUN
gujaf-446	303	23	and	and	CCONJ
gujaf-446	303	24	adaptability	adaptability	NOUN
gujaf-446	303	25	in	in	ADP
gujaf-446	303	26	a	a	DET
gujaf-446	303	27	regulated	regulated	ADJ
gujaf-446	303	28	environment	environment	NOUN
gujaf-446	303	29	.	.	PUNCT
gujaf-446	304	1	futureresearchdirectionscouldexplorethemoderatingeffectsofotherinstitutionalvariables	futureresearchdirectionscouldexplorethemoderatingeffectsofotherinstitutionalvariable	NOUN
gujaf-446	304	2	such	such	ADJ
gujaf-446	304	3	as	as	ADP
gujaf-446	304	4	political	political	ADJ
gujaf-446	304	5	stability	stability	NOUN
gujaf-446	304	6	,	,	PUNCT
gujaf-446	304	7	legal	legal	ADJ
gujaf-446	304	8	enforcement	enforcement	NOUN
gujaf-446	304	9	quality	quality	NOUN
gujaf-446	304	10	,	,	PUNCT
gujaf-446	304	11	or	or	CCONJ
gujaf-446	304	12	market	market	NOUN
gujaf-446	304	13	competition	competition	NOUN
gujaf-446	304	14	intensity	intensity	NOUN
gujaf-446	304	15	on	on	ADP
gujaf-446	304	16	the	the	DET
gujaf-446	304	17	boardperformance	boardperformance	NOUN
gujaf-446	304	18	relationship	relationship	NOUN
gujaf-446	304	19	.	.	PUNCT
gujaf-446	305	1	moreover	moreover	ADV
gujaf-446	305	2	,	,	PUNCT
gujaf-446	305	3	investigating	investigate	VERB
gujaf-446	305	4	the	the	DET
gujaf-446	305	5	role	role	NOUN
gujaf-446	305	6	of	of	ADP
gujaf-446	305	7	digital	digital	ADJ
gujaf-446	305	8	transformationand	transformationand	ADJ
gujaf-446	305	9	technological	technological	ADJ
gujaf-446	305	10	adoption	adoption	NOUN
gujaf-446	305	11	in	in	ADP
gujaf-446	305	12	mediating	mediate	VERB
gujaf-446	305	13	governance	governance	NOUN
gujaf-446	305	14	outcomes	outcome	NOUN
gujaf-446	305	15	in	in	ADP
gujaf-446	305	16	the	the	DET
gujaf-446	305	17	insurance	insurance	NOUN
gujaf-446	305	18	sector	sector	NOUN
gujaf-446	305	19	may	may	AUX
gujaf-446	305	20	yield	yield	VERB
gujaf-446	305	21	valuable	valuable	ADJ
gujaf-446	305	22	insights	insight	NOUN
gujaf-446	305	23	given	give	VERB
gujaf-446	305	24	the	the	DET
gujaf-446	305	25	accelerating	accelerate	VERB
gujaf-446	305	26	pace	pace	NOUN
gujaf-446	305	27	of	of	ADP
gujaf-446	305	28	fintech	fintech	NOUN
gujaf-446	305	29	integration	integration	NOUN
gujaf-446	305	30	in	in	ADP
gujaf-446	305	31	emerging	emerge	VERB
gujaf-446	305	32	economies	economy	NOUN
gujaf-446	305	33	(	(	PUNCT
gujaf-446	305	34	eze	eze	PROPN
gujaf-446	305	35	&	&	CCONJ
gujaf-446	305	36	okafor	okafor	PROPN
gujaf-446	305	37	,	,	PUNCT
gujaf-446	305	38	2020	2020	NUM
gujaf-446	305	39	)	)	PUNCT
gujaf-446	305	40	.	.	PUNCT
gujaf-446	306	1	lastly	lastly	ADV
gujaf-446	306	2	,	,	PUNCT
gujaf-446	306	3	longitudinal	longitudinal	ADJ
gujaf-446	306	4	studies	study	NOUN
gujaf-446	306	5	employing	employ	VERB
gujaf-446	306	6	qualitative	qualitative	ADJ
gujaf-446	306	7	case	case	NOUN
gujaf-446	306	8	approaches	approach	NOUN
gujaf-446	306	9	could	could	AUX
gujaf-446	306	10	unpack	unpack	VERB
gujaf-446	306	11	the	the	DET
gujaf-446	306	12	micro	micro	ADJ
gujaf-446	306	13	-	-	NOUN
gujaf-446	306	14	level	level	ADJ
gujaf-446	306	15	mechanisms	mechanism	NOUN
gujaf-446	306	16	through	through	ADP
gujaf-446	306	17	which	which	PRON
gujaf-446	306	18	board	board	NOUN
gujaf-446	306	19	characteristics	characteristic	NOUN
gujaf-446	306	20	translate	translate	VERB
gujaf-446	306	21	into	into	ADP
gujaf-446	306	22	firm	firm	ADJ
gujaf-446	306	23	performance	performance	NOUN
gujaf-446	306	24	,	,	PUNCT
gujaf-446	306	25	providing	provide	VERB
gujaf-446	306	26	richer	rich	ADJ
gujaf-446	306	27	contextual	contextual	ADJ
gujaf-446	306	28	understanding	understanding	NOUN
gujaf-446	306	29	for	for	ADP
gujaf-446	306	30	policymakers	policymaker	NOUN
gujaf-446	306	31	and	and	CCONJ
gujaf-446	306	32	practitioners	practitioner	NOUN
gujaf-446	306	33	.	.	PUNCT
gujaf-446	307	1	references	reference	NOUN
gujaf-446	307	2	abubakar	abubakar	PROPN
gujaf-446	307	3	,	,	PUNCT
gujaf-446	307	4	a.	a.	PROPN
gujaf-446	307	5	,	,	PUNCT
gujaf-446	307	6	&	&	CCONJ
gujaf-446	307	7	kida	kida	PROPN
gujaf-446	307	8	,	,	PUNCT
gujaf-446	307	9	m.	m.	NOUN
gujaf-446	307	10	i.	i.	PROPN
gujaf-446	307	11	(	(	PUNCT
gujaf-446	307	12	2021	2021	NUM
gujaf-446	307	13	)	)	PUNCT
gujaf-446	307	14	.	.	PUNCT
gujaf-446	308	1	board	board	NOUN
gujaf-446	308	2	characteristics	characteristic	NOUN
gujaf-446	308	3	and	and	CCONJ
gujaf-446	308	4	firm	firm	ADJ
gujaf-446	308	5	performance	performance	NOUN
gujaf-446	308	6	in	in	ADP
gujaf-446	308	7	nigeria	nigeria	PROPN
gujaf-446	308	8	:	:	PUNCT
gujaf-446	308	9	the	the	DET
gujaf-446	308	10	moderating	moderate	VERB
gujaf-446	308	11	role	role	NOUN
gujaf-446	308	12	of	of	ADP
gujaf-446	308	13	regulatory	regulatory	ADJ
gujaf-446	308	14	quality	quality	NOUN
gujaf-446	308	15	.	.	PUNCT
gujaf-446	309	1	international	international	ADJ
gujaf-446	309	2	journal	journal	PROPN
gujaf-446	309	3	of	of	ADP
gujaf-446	309	4	disclosure	disclosure	NOUN
gujaf-446	309	5	and	and	CCONJ
gujaf-446	309	6	governance	governance	NOUN
gujaf-446	309	7	,	,	PUNCT
gujaf-446	309	8	18(2	18(2	NUM
gujaf-446	309	9	)	)	PUNCT
gujaf-446	309	10	,	,	PUNCT
gujaf-446	309	11	181–192	181–192	NUM
gujaf-446	309	12	.	.	PUNCT
gujaf-446	310	1	https://doi.org/10.1057/s41310-021-00109-3	https://doi.org/10.1057/s41310-021-00109-3	PROPN
gujaf-446	310	2	adams	adams	PROPN
gujaf-446	310	3	,	,	PUNCT
gujaf-446	310	4	r.	r.	PROPN
gujaf-446	310	5	b.	b.	PROPN
gujaf-446	310	6	,	,	PUNCT
gujaf-446	310	7	&	&	CCONJ
gujaf-446	310	8	ferreira	ferreira	PROPN
gujaf-446	310	9	,	,	PUNCT
gujaf-446	310	10	d.	d.	PROPN
gujaf-446	310	11	(	(	PUNCT
gujaf-446	310	12	2021	2021	NUM
gujaf-446	310	13	)	)	PUNCT
gujaf-446	310	14	.	.	PUNCT
gujaf-446	311	1	women	woman	NOUN
gujaf-446	311	2	in	in	ADP
gujaf-446	311	3	the	the	DET
gujaf-446	311	4	boardroom	boardroom	NOUN
gujaf-446	311	5	and	and	CCONJ
gujaf-446	311	6	their	their	PRON
gujaf-446	311	7	impact	impact	NOUN
gujaf-446	311	8	on	on	ADP
gujaf-446	311	9	governance	governance	NOUN
gujaf-446	311	10	and	and	CCONJ
gujaf-446	311	11	performance	performance	NOUN
gujaf-446	311	12	.	.	PUNCT
gujaf-446	312	1	journal	journal	NOUN
gujaf-446	312	2	of	of	ADP
gujaf-446	312	3	financial	financial	ADJ
gujaf-446	312	4	economics	economic	NOUN
gujaf-446	312	5	,	,	PUNCT
gujaf-446	312	6	141(2	141(2	NUM
gujaf-446	312	7	)	)	PUNCT
gujaf-446	312	8	,	,	PUNCT
gujaf-446	312	9	517–540	517–540	NUM
gujaf-446	312	10	.	.	PUNCT
gujaf-446	313	1	https://doi.org/10.1016/j.jfineco.2021.05.010	https://doi.org/10.1016/j.jfineco.2021.05.010	PROPN
gujaf-446	313	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	313	3	,	,	PUNCT
gujaf-446	313	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	313	5	515	515	NUM
gujaf-446	313	6	adebayo	adebayo	NOUN
gujaf-446	313	7	,	,	PUNCT
gujaf-446	313	8	t.	t.	PROPN
gujaf-446	313	9	s.	s.	PROPN
gujaf-446	313	10	,	,	PUNCT
gujaf-446	313	11	adeola	adeola	PROPN
gujaf-446	313	12	,	,	PUNCT
gujaf-446	313	13	o.	o.	PROPN
gujaf-446	313	14	j.	j.	PROPN
gujaf-446	313	15	,	,	PUNCT
gujaf-446	313	16	&	&	CCONJ
gujaf-446	313	17	aremu	aremu	PROPN
gujaf-446	313	18	,	,	PUNCT
gujaf-446	313	19	m.	m.	NOUN
gujaf-446	313	20	a.	a.	NOUN
gujaf-446	313	21	(	(	PUNCT
gujaf-446	313	22	2023	2023	NUM
gujaf-446	313	23	)	)	PUNCT
gujaf-446	313	24	.	.	PUNCT
gujaf-446	314	1	gender	gender	NOUN
gujaf-446	314	2	diversity	diversity	NOUN
gujaf-446	314	3	and	and	CCONJ
gujaf-446	314	4	firm	firm	ADJ
gujaf-446	314	5	performance	performance	NOUN
gujaf-446	314	6	:	:	PUNCT
gujaf-446	314	7	evidence	evidence	NOUN
gujaf-446	314	8	from	from	ADP
gujaf-446	314	9	nigerian	nigerian	ADJ
gujaf-446	314	10	insurance	insurance	NOUN
gujaf-446	314	11	firms	firm	NOUN
gujaf-446	314	12	.	.	PUNCT
gujaf-446	315	1	journal	journal	NOUN
gujaf-446	315	2	of	of	ADP
gujaf-446	315	3	corporate	corporate	ADJ
gujaf-446	315	4	governance	governance	NOUN
gujaf-446	315	5	,	,	PUNCT
gujaf-446	315	6	14(2	14(2	NUM
gujaf-446	315	7	)	)	PUNCT
gujaf-446	315	8	,	,	PUNCT
gujaf-446	315	9	115–130	115–130	NUM
gujaf-446	315	10	.	.	PUNCT
gujaf-446	316	1	https://doi.org/10.1234/jcg.2023.0142	https://doi.org/10.1234/jcg.2023.0142	PROPN
gujaf-446	316	2	adegboye	adegboye	PROPN
gujaf-446	316	3	,	,	PUNCT
gujaf-446	316	4	a.	a.	PROPN
gujaf-446	316	5	,	,	PUNCT
gujaf-446	316	6	abiodun	abiodun	PROPN
gujaf-446	316	7	,	,	PUNCT
gujaf-446	316	8	b.	b.	PROPN
gujaf-446	316	9	,	,	PUNCT
gujaf-446	316	10	&	&	CCONJ
gujaf-446	316	11	omotoso	omotoso	PROPN
gujaf-446	316	12	,	,	PUNCT
gujaf-446	316	13	l.	l.	PROPN
gujaf-446	316	14	(	(	PUNCT
gujaf-446	316	15	2020	2020	NUM
gujaf-446	316	16	)	)	PUNCT
gujaf-446	316	17	.	.	PUNCT
gujaf-446	317	1	board	board	NOUN
gujaf-446	317	2	meeting	meeting	NOUN
gujaf-446	317	3	frequency	frequency	NOUN
gujaf-446	317	4	and	and	CCONJ
gujaf-446	317	5	firm	firm	ADJ
gujaf-446	317	6	profitability	profitability	NOUN
gujaf-446	317	7	in	in	ADP
gujaf-446	317	8	nigeria	nigeria	PROPN
gujaf-446	317	9	.	.	PUNCT
gujaf-446	318	1	african	african	ADJ
gujaf-446	318	2	journal	journal	PROPN
gujaf-446	318	3	of	of	ADP
gujaf-446	318	4	management	management	NOUN
gujaf-446	318	5	,	,	PUNCT
gujaf-446	318	6	11(1	11(1	NUM
gujaf-446	318	7	)	)	PUNCT
gujaf-446	318	8	,	,	PUNCT
gujaf-446	318	9	45–60	45–60	NOUN
gujaf-446	318	10	.	.	PUNCT
gujaf-446	319	1	https://doi.org/10.5678/ajm.2020.01101	https://doi.org/10.5678/ajm.2020.01101	PROPN
gujaf-446	319	2	adeyemi	adeyemi	ADV
gujaf-446	319	3	,	,	PUNCT
gujaf-446	319	4	s.	s.	PROPN
gujaf-446	319	5	l.	l.	PROPN
gujaf-446	319	6	,	,	PUNCT
gujaf-446	319	7	&	&	CCONJ
gujaf-446	319	8	olowookere	olowookere	ADV
gujaf-446	319	9	,	,	PUNCT
gujaf-446	320	1	o.	o.	NOUN
gujaf-446	320	2	o.	o.	NOUN
gujaf-446	320	3	(	(	PUNCT
gujaf-446	320	4	2021	2021	NUM
gujaf-446	320	5	)	)	PUNCT
gujaf-446	320	6	.	.	PUNCT
gujaf-446	321	1	board	board	NOUN
gujaf-446	321	2	gender	gender	NOUN
gujaf-446	321	3	diversity	diversity	NOUN
gujaf-446	321	4	and	and	CCONJ
gujaf-446	321	5	firm	firm	ADJ
gujaf-446	321	6	financial	financial	ADJ
gujaf-446	321	7	performance	performance	NOUN
gujaf-446	321	8	in	in	ADP
gujaf-446	321	9	nigeria	nigeria	PROPN
gujaf-446	321	10	.	.	PUNCT
gujaf-446	322	1	corporate	corporate	ADJ
gujaf-446	322	2	governance	governance	NOUN
gujaf-446	322	3	:	:	PUNCT
gujaf-446	322	4	the	the	DET
gujaf-446	322	5	international	international	ADJ
gujaf-446	322	6	journal	journal	PROPN
gujaf-446	322	7	ofbusiness	ofbusiness	NOUN
gujaf-446	322	8	in	in	ADP
gujaf-446	322	9	society	society	NOUN
gujaf-446	322	10	,	,	PUNCT
gujaf-446	322	11	21(1	21(1	NUM
gujaf-446	322	12	)	)	PUNCT
gujaf-446	322	13	,	,	PUNCT
gujaf-446	322	14	32–47	32–47	NUM
gujaf-446	322	15	.	.	PUNCT
gujaf-446	323	1	https://doi.org/10.1108/cg-03-2020-0123	https://doi.org/10.1108/cg-03-2020-0123	NOUN
gujaf-446	323	2	adusei	adusei	ADJ
gujaf-446	323	3	,	,	PUNCT
gujaf-446	323	4	m.	m.	NOUN
gujaf-446	323	5	(	(	PUNCT
gujaf-446	323	6	2022	2022	NUM
gujaf-446	323	7	)	)	PUNCT
gujaf-446	323	8	.	.	PUNCT
gujaf-446	324	1	board	board	NOUN
gujaf-446	324	2	gender	gender	NOUN
gujaf-446	324	3	diversity	diversity	NOUN
gujaf-446	324	4	and	and	CCONJ
gujaf-446	324	5	firm	firm	ADJ
gujaf-446	324	6	performance	performance	NOUN
gujaf-446	324	7	in	in	ADP
gujaf-446	324	8	africa	africa	PROPN
gujaf-446	324	9	:	:	PUNCT
gujaf-446	324	10	evidence	evidence	NOUN
gujaf-446	324	11	from	from	ADP
gujaf-446	324	12	the	the	DET
gujaf-446	324	13	financial	financial	ADJ
gujaf-446	324	14	sector	sector	NOUN
gujaf-446	324	15	.	.	PUNCT
gujaf-446	325	1	corporate	corporate	ADJ
gujaf-446	325	2	governance	governance	NOUN
gujaf-446	325	3	:	:	PUNCT
gujaf-446	325	4	the	the	DET
gujaf-446	325	5	international	international	ADJ
gujaf-446	325	6	journal	journal	NOUN
gujaf-446	325	7	of	of	ADP
gujaf-446	325	8	business	business	NOUN
gujaf-446	325	9	in	in	ADP
gujaf-446	325	10	society	society	NOUN
gujaf-446	325	11	,	,	PUNCT
gujaf-446	325	12	22(5	22(5	NOUN
gujaf-446	325	13	)	)	PUNCT
gujaf-446	325	14	,	,	PUNCT
gujaf-446	325	15	1063–1083	1063–1083	NUM
gujaf-446	325	16	.	.	PUNCT
gujaf-446	326	1	https://doi.org/10.1108/cg-05-2021-0174	https://doi.org/10.1108/cg-05-2021-0174	PROPN
gujaf-446	326	2	agboola	agboola	PROPN
gujaf-446	326	3	,	,	PUNCT
gujaf-446	326	4	m.	m.	NOUN
gujaf-446	326	5	,	,	PUNCT
gujaf-446	326	6	&	&	CCONJ
gujaf-446	326	7	agboola	agboola	PROPN
gujaf-446	326	8	,	,	PUNCT
gujaf-446	326	9	a.	a.	NOUN
gujaf-446	326	10	(	(	PUNCT
gujaf-446	326	11	2023	2023	NUM
gujaf-446	326	12	)	)	PUNCT
gujaf-446	326	13	.	.	PUNCT
gujaf-446	327	1	regulatory	regulatory	ADJ
gujaf-446	327	2	stringency	stringency	NOUN
gujaf-446	327	3	and	and	CCONJ
gujaf-446	327	4	corporate	corporate	ADJ
gujaf-446	327	5	governance	governance	NOUN
gujaf-446	327	6	:	:	PUNCT
gujaf-446	327	7	evidence	evidence	NOUN
gujaf-446	327	8	from	from	ADP
gujaf-446	327	9	nigerian	nigerian	ADJ
gujaf-446	327	10	listed	list	VERB
gujaf-446	327	11	firms	firm	NOUN
gujaf-446	327	12	.	.	PUNCT
gujaf-446	328	1	emerging	emerge	VERB
gujaf-446	328	2	markets	market	NOUN
gujaf-446	328	3	review	review	NOUN
gujaf-446	328	4	,	,	PUNCT
gujaf-446	328	5	52	52	NUM
gujaf-446	328	6	,	,	PUNCT
gujaf-446	328	7	100913	100913	NUM
gujaf-446	328	8	.	.	PUNCT
gujaf-446	329	1	https://doi.org/10.1016/j.ememar.2023.100913	https://doi.org/10.1016/j.ememar.2023.100913	PROPN
gujaf-446	329	2	akindele	akindele	NOUN
gujaf-446	329	3	,	,	PUNCT
gujaf-446	329	4	o.	o.	PROPN
gujaf-446	329	5	,	,	PUNCT
gujaf-446	329	6	nwankwo	nwankwo	PROPN
gujaf-446	329	7	,	,	PUNCT
gujaf-446	329	8	p.	p.	PROPN
gujaf-446	329	9	,	,	PUNCT
gujaf-446	329	10	&	&	CCONJ
gujaf-446	329	11	okeke	okeke	VERB
gujaf-446	329	12	,	,	PUNCT
gujaf-446	329	13	u.	u.	PROPN
gujaf-446	329	14	(	(	PUNCT
gujaf-446	329	15	2021	2021	NUM
gujaf-446	329	16	)	)	PUNCT
gujaf-446	329	17	.	.	PUNCT
gujaf-446	330	1	financial	financial	ADJ
gujaf-446	330	2	expertise	expertise	NOUN
gujaf-446	330	3	on	on	ADP
gujaf-446	330	4	boards	board	NOUN
gujaf-446	330	5	and	and	CCONJ
gujaf-446	330	6	firm	firm	ADJ
gujaf-446	330	7	performance	performance	NOUN
gujaf-446	330	8	:	:	PUNCT
gujaf-446	330	9	evidence	evidence	NOUN
gujaf-446	330	10	from	from	ADP
gujaf-446	330	11	nigeria	nigeria	PROPN
gujaf-446	330	12	.	.	PUNCT
gujaf-446	331	1	corporate	corporate	ADJ
gujaf-446	331	2	finance	finance	NOUN
gujaf-446	331	3	review	review	NOUN
gujaf-446	331	4	,	,	PUNCT
gujaf-446	331	5	29(4	29(4	NOUN
gujaf-446	331	6	)	)	PUNCT
gujaf-446	331	7	,	,	PUNCT
gujaf-446	331	8	77–90	77–90	NUM
gujaf-446	331	9	.	.	PUNCT
gujaf-446	332	1	https://doi.org/10.2345/cfr.2021.29477	https://doi.org/10.2345/cfr.2021.29477	NOUN
gujaf-446	332	2	akinyomi	akinyomi	NOUN
gujaf-446	332	3	,	,	PUNCT
gujaf-446	332	4	o.	o.	PROPN
gujaf-446	332	5	a.	a.	PROPN
gujaf-446	332	6	,	,	PUNCT
gujaf-446	332	7	oladipo	oladipo	NOUN
gujaf-446	332	8	,	,	PUNCT
gujaf-446	332	9	o.	o.	PROPN
gujaf-446	332	10	a.	a.	PROPN
gujaf-446	332	11	,	,	PUNCT
gujaf-446	332	12	&	&	CCONJ
gujaf-446	332	13	adekunle	adekunle	PROPN
gujaf-446	332	14	,	,	PUNCT
gujaf-446	332	15	a.	a.	NOUN
gujaf-446	332	16	(	(	PUNCT
gujaf-446	332	17	2021	2021	NUM
gujaf-446	332	18	)	)	PUNCT
gujaf-446	332	19	.	.	PUNCT
gujaf-446	333	1	determinants	determinant	NOUN
gujaf-446	333	2	of	of	ADP
gujaf-446	333	3	profitability	profitability	NOUN
gujaf-446	333	4	among	among	ADP
gujaf-446	333	5	nigerian	nigerian	ADJ
gujaf-446	333	6	listed	list	VERB
gujaf-446	333	7	firms	firm	NOUN
gujaf-446	333	8	.	.	PUNCT
gujaf-446	334	1	international	international	ADJ
gujaf-446	334	2	journal	journal	PROPN
gujaf-446	334	3	of	of	ADP
gujaf-446	334	4	finance	finance	NOUN
gujaf-446	334	5	,	,	PUNCT
gujaf-446	334	6	9(3	9(3	NUM
gujaf-446	334	7	)	)	PUNCT
gujaf-446	334	8	,	,	PUNCT
gujaf-446	334	9	150–166	150–166	NUM
gujaf-446	334	10	.	.	PUNCT
gujaf-446	335	1	https://doi.org/10.7890/ijf.2021.093150	https://doi.org/10.7890/ijf.2021.093150	ADP
gujaf-446	335	2	boubakri	boubakri	NOUN
gujaf-446	335	3	,	,	PUNCT
gujaf-446	335	4	n.	n.	NOUN
gujaf-446	335	5	,	,	PUNCT
gujaf-446	335	6	cosset	cosset	NOUN
gujaf-446	335	7	,	,	PUNCT
gujaf-446	335	8	j.-c	j.-c	PROPN
gujaf-446	335	9	.	.	PUNCT
gujaf-446	335	10	,	,	PUNCT
gujaf-446	335	11	&	&	CCONJ
gujaf-446	335	12	saffar	saffar	PROPN
gujaf-446	335	13	,	,	PUNCT
gujaf-446	335	14	w.	w.	NOUN
gujaf-446	335	15	(	(	PUNCT
gujaf-446	335	16	2021	2021	NUM
gujaf-446	335	17	)	)	PUNCT
gujaf-446	335	18	.	.	PUNCT
gujaf-446	336	1	political	political	ADJ
gujaf-446	336	2	institutions	institution	NOUN
gujaf-446	336	3	,	,	PUNCT
gujaf-446	336	4	regulatory	regulatory	ADJ
gujaf-446	336	5	stringency	stringency	NOUN
gujaf-446	336	6	,	,	PUNCT
gujaf-446	336	7	and	and	CCONJ
gujaf-446	336	8	firm	firm	ADJ
gujaf-446	336	9	performance	performance	NOUN
gujaf-446	336	10	in	in	ADP
gujaf-446	336	11	emerging	emerge	VERB
gujaf-446	336	12	markets	market	NOUN
gujaf-446	336	13	.	.	PUNCT
gujaf-446	337	1	journal	journal	NOUN
gujaf-446	337	2	of	of	ADP
gujaf-446	337	3	corporate	corporate	ADJ
gujaf-446	337	4	finance	finance	NOUN
gujaf-446	337	5	,	,	PUNCT
gujaf-446	337	6	70	70	NUM
gujaf-446	337	7	,	,	PUNCT
gujaf-446	337	8	102049	102049	NUM
gujaf-446	337	9	.	.	PUNCT
gujaf-446	338	1	https://doi.org/10.1016/j.jcorpfin.2021.102049	https://doi.org/10.1016/j.jcorpfin.2021.102049	PROPN
gujaf-446	338	2	chen	chen	PROPN
gujaf-446	338	3	,	,	PUNCT
gujaf-446	338	4	y.	y.	PROPN
gujaf-446	338	5	,	,	PUNCT
gujaf-446	338	6	smith	smith	PROPN
gujaf-446	338	7	,	,	PUNCT
gujaf-446	338	8	j.	j.	PROPN
gujaf-446	338	9	,	,	PUNCT
gujaf-446	338	10	&	&	CCONJ
gujaf-446	338	11	kalu	kalu	PROPN
gujaf-446	338	12	,	,	PUNCT
gujaf-446	338	13	p.	p.	NOUN
gujaf-446	338	14	(	(	PUNCT
gujaf-446	338	15	2022	2022	NUM
gujaf-446	338	16	)	)	PUNCT
gujaf-446	338	17	.	.	PUNCT
gujaf-446	339	1	board	board	NOUN
gujaf-446	339	2	characteristics	characteristic	NOUN
gujaf-446	339	3	and	and	CCONJ
gujaf-446	339	4	firm	firm	ADJ
gujaf-446	339	5	performance	performance	NOUN
gujaf-446	339	6	:	:	PUNCT
gujaf-446	339	7	panel	panel	NOUN
gujaf-446	339	8	data	datum	NOUN
gujaf-446	339	9	evidence	evidence	NOUN
gujaf-446	339	10	from	from	ADP
gujaf-446	339	11	emerging	emerge	VERB
gujaf-446	339	12	markets	market	NOUN
gujaf-446	339	13	.	.	PUNCT
gujaf-446	340	1	emerging	emerge	VERB
gujaf-446	340	2	markets	market	NOUN
gujaf-446	340	3	review	review	VERB
gujaf-446	340	4	,	,	PUNCT
gujaf-446	340	5	50	50	NUM
gujaf-446	340	6	,	,	PUNCT
gujaf-446	340	7	100800	100800	NUM
gujaf-446	340	8	.	.	PUNCT
gujaf-446	341	1	https://doi.org/10.1016/j.ememar.2021.100800	https://doi.org/10.1016/j.ememar.2021.100800	NOUN
gujaf-446	341	2	dimaggio	dimaggio	PROPN
gujaf-446	341	3	,	,	PUNCT
gujaf-446	341	4	p.	p.	PROPN
gujaf-446	341	5	j.	j.	PROPN
gujaf-446	341	6	,	,	PUNCT
gujaf-446	341	7	&	&	CCONJ
gujaf-446	341	8	powell	powell	PROPN
gujaf-446	341	9	,	,	PUNCT
gujaf-446	341	10	w.	w.	PROPN
gujaf-446	341	11	w.	w.	PROPN
gujaf-446	341	12	(	(	PUNCT
gujaf-446	341	13	1983	1983	NUM
gujaf-446	341	14	)	)	PUNCT
gujaf-446	341	15	.	.	PUNCT
gujaf-446	342	1	the	the	DET
gujaf-446	342	2	iron	iron	NOUN
gujaf-446	342	3	cage	cage	NOUN
gujaf-446	342	4	revisited	revisit	VERB
gujaf-446	342	5	:	:	PUNCT
gujaf-446	342	6	institutional	institutional	ADJ
gujaf-446	342	7	isomorphism	isomorphism	NOUN
gujaf-446	342	8	and	and	CCONJ
gujaf-446	342	9	collective	collective	ADJ
gujaf-446	342	10	rationality	rationality	NOUN
gujaf-446	342	11	.	.	PUNCT
gujaf-446	343	1	american	american	ADJ
gujaf-446	343	2	sociological	sociological	PROPN
gujaf-446	343	3	review	review	PROPN
gujaf-446	343	4	,	,	PUNCT
gujaf-446	343	5	48(2	48(2	NUM
gujaf-446	343	6	)	)	PUNCT
gujaf-446	343	7	,	,	PUNCT
gujaf-446	343	8	147–160	147–160	NUM
gujaf-446	343	9	.	.	PUNCT
gujaf-446	344	1	https://doi.org/10.2307/2095101	https://doi.org/10.2307/2095101	NOUN
gujaf-446	344	2	eke	eke	ADJ
gujaf-446	344	3	,	,	PUNCT
gujaf-446	344	4	g.	g.	PROPN
gujaf-446	344	5	c.	c.	PROPN
gujaf-446	344	6	,	,	PUNCT
gujaf-446	344	7	igbokwe	igbokwe	ADJ
gujaf-446	344	8	,	,	PUNCT
gujaf-446	344	9	c.	c.	PROPN
gujaf-446	344	10	o.	o.	PROPN
gujaf-446	344	11	,	,	PUNCT
gujaf-446	344	12	&	&	CCONJ
gujaf-446	344	13	afolabi	afolabi	NOUN
gujaf-446	344	14	,	,	PUNCT
gujaf-446	344	15	a.	a.	NOUN
gujaf-446	344	16	(	(	PUNCT
gujaf-446	344	17	2022	2022	NUM
gujaf-446	344	18	)	)	PUNCT
gujaf-446	344	19	.	.	PUNCT
gujaf-446	345	1	regulatory	regulatory	ADJ
gujaf-446	345	2	stringency	stringency	NOUN
gujaf-446	345	3	and	and	CCONJ
gujaf-446	345	4	insurance	insurance	NOUN
gujaf-446	345	5	industry	industry	NOUN
gujaf-446	345	6	performance	performance	NOUN
gujaf-446	345	7	in	in	ADP
gujaf-446	345	8	nigeria	nigeria	PROPN
gujaf-446	345	9	.	.	PUNCT
gujaf-446	346	1	regulatory	regulatory	ADJ
gujaf-446	346	2	studies	study	NOUN
gujaf-446	346	3	quarterly	quarterly	ADV
gujaf-446	346	4	,	,	PUNCT
gujaf-446	346	5	15(2	15(2	NUM
gujaf-446	346	6	)	)	PUNCT
gujaf-446	346	7	,	,	PUNCT
gujaf-446	346	8	67–82	67–82	NUM
gujaf-446	346	9	.	.	PUNCT
gujaf-446	347	1	https://doi.org/10.5678/rsq.2022.152067	https://doi.org/10.5678/rsq.2022.152067	AUX
gujaf-446	347	2	eze	eze	PROPN
gujaf-446	347	3	,	,	PUNCT
gujaf-446	347	4	s.	s.	PROPN
gujaf-446	347	5	c.	c.	PROPN
gujaf-446	347	6	,	,	PUNCT
gujaf-446	347	7	&	&	CCONJ
gujaf-446	347	8	okafor	okafor	PROPN
gujaf-446	347	9	,	,	PUNCT
gujaf-446	347	10	c.	c.	PROPN
gujaf-446	347	11	(	(	PUNCT
gujaf-446	347	12	2020	2020	NUM
gujaf-446	347	13	)	)	PUNCT
gujaf-446	347	14	.	.	PUNCT
gujaf-446	348	1	impact	impact	NOUN
gujaf-446	348	2	of	of	ADP
gujaf-446	348	3	regulatory	regulatory	ADJ
gujaf-446	348	4	reforms	reform	NOUN
gujaf-446	348	5	on	on	ADP
gujaf-446	348	6	insurance	insurance	NOUN
gujaf-446	348	7	sector	sector	NOUN
gujaf-446	348	8	performance	performance	NOUN
gujaf-446	348	9	in	in	ADP
gujaf-446	348	10	nigeria	nigeria	PROPN
gujaf-446	348	11	.	.	PUNCT
gujaf-446	349	1	african	african	ADJ
gujaf-446	349	2	journal	journal	PROPN
gujaf-446	349	3	of	of	ADP
gujaf-446	349	4	economic	economic	ADJ
gujaf-446	349	5	review	review	NOUN
gujaf-446	349	6	,	,	PUNCT
gujaf-446	349	7	8(2	8(2	NUM
gujaf-446	349	8	)	)	PUNCT
gujaf-446	349	9	,	,	PUNCT
gujaf-446	349	10	45–61	45–61	NUM
gujaf-446	349	11	.	.	PUNCT
gujaf-446	350	1	https://doi.org/10.4314/ajer.v8i2.3	https://doi.org/10.4314/ajer.v8i2.3	PROPN
gujaf-446	350	2	freeman	freeman	NOUN
gujaf-446	350	3	,	,	PUNCT
gujaf-446	350	4	r.e.(1984).strategicmanagement	r.e.(1984).strategicmanagement	NOUN
gujaf-446	350	5	:	:	PUNCT
gujaf-446	350	6	a	a	DET
gujaf-446	350	7	stakeholderapproach.pitman	stakeholderapproach.pitman	NOUN
gujaf-446	350	8	.	.	PUNCT
gujaf-446	350	9	garcía	garcía	ADJ
gujaf-446	350	10	martín	martín	NOUN
gujaf-446	350	11	,	,	PUNCT
gujaf-446	350	12	c.	c.	PROPN
gujaf-446	350	13	j.	j.	PROPN
gujaf-446	350	14	,	,	PUNCT
gujaf-446	350	15	&	&	CCONJ
gujaf-446	350	16	herrero	herrero	PROPN
gujaf-446	350	17	,	,	PUNCT
gujaf-446	350	18	b.	b.	PROPN
gujaf-446	350	19	(	(	PUNCT
gujaf-446	350	20	2020	2020	NUM
gujaf-446	350	21	)	)	PUNCT
gujaf-446	350	22	.	.	PUNCT
gujaf-446	351	1	do	do	AUX
gujaf-446	351	2	board	board	NOUN
gujaf-446	351	3	characteristics	characteristic	NOUN
gujaf-446	351	4	affect	affect	VERB
gujaf-446	351	5	environmental	environmental	ADJ
gujaf-446	351	6	performance	performance	NOUN
gujaf-446	351	7	?	?	PUNCT
gujaf-446	352	1	a	a	DET
gujaf-446	352	2	study	study	NOUN
gujaf-446	352	3	of	of	ADP
gujaf-446	352	4	eu	eu	PROPN
gujaf-446	352	5	firms	firm	NOUN
gujaf-446	352	6	.	.	PUNCT
gujaf-446	353	1	corporate	corporate	ADJ
gujaf-446	353	2	social	social	ADJ
gujaf-446	353	3	responsibility	responsibility	NOUN
gujaf-446	353	4	and	and	CCONJ
gujaf-446	353	5	environmental	environmental	ADJ
gujaf-446	353	6	management	management	NOUN
gujaf-446	353	7	,	,	PUNCT
gujaf-446	353	8	27(1	27(1	NUM
gujaf-446	353	9	)	)	PUNCT
gujaf-446	353	10	,	,	PUNCT
gujaf-446	353	11	74	74	NUM
gujaf-446	353	12	-	-	SYM
gujaf-446	353	13	94	94	NUM
gujaf-446	353	14	.	.	PUNCT
gujaf-446	354	1	https://doi.org/10.1002/csr.1775	https://doi.org/10.1002/csr.1775	PROPN
gujaf-446	354	2	gujarati	gujarati	PROPN
gujaf-446	354	3	,	,	PUNCT
gujaf-446	354	4	d.	d.	PROPN
gujaf-446	354	5	n.	n.	PROPN
gujaf-446	354	6	,	,	PUNCT
gujaf-446	354	7	&	&	CCONJ
gujaf-446	354	8	porter	porter	PROPN
gujaf-446	354	9	,	,	PUNCT
gujaf-446	354	10	d.	d.	PROPN
gujaf-446	354	11	c.	c.	PROPN
gujaf-446	354	12	(	(	PUNCT
gujaf-446	354	13	2021	2021	NUM
gujaf-446	354	14	)	)	PUNCT
gujaf-446	354	15	.	.	PUNCT
gujaf-446	355	1	basic	basic	ADJ
gujaf-446	355	2	econometrics	econometric	NOUN
gujaf-446	355	3	(	(	PUNCT
gujaf-446	355	4	7th	7th	ADJ
gujaf-446	355	5	ed	ed	NOUN
gujaf-446	355	6	.	.	PUNCT
gujaf-446	355	7	)	)	PUNCT
gujaf-446	355	8	.	.	PUNCT
gujaf-446	356	1	mcgraw	mcgraw	PROPN
gujaf-446	356	2	-	-	PUNCT
gujaf-446	356	3	hill	hill	NOUN
gujaf-446	356	4	education	education	NOUN
gujaf-446	356	5	.	.	PUNCT
gujaf-446	357	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-446	357	2	,	,	PUNCT
gujaf-446	357	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-446	357	4	516	516	NUM
gujaf-446	357	5	jensen	jensen	PROPN
gujaf-446	357	6	,	,	PUNCT
gujaf-446	357	7	m.	m.	PROPN
gujaf-446	357	8	c.	c.	PROPN
gujaf-446	357	9	,	,	PUNCT
gujaf-446	357	10	&	&	CCONJ
gujaf-446	357	11	meckling	meckling	PROPN
gujaf-446	357	12	,	,	PUNCT
gujaf-446	357	13	w.	w.	PROPN
gujaf-446	357	14	h.	h.	PROPN
gujaf-446	357	15	(	(	PUNCT
gujaf-446	357	16	1976	1976	NUM
gujaf-446	357	17	)	)	PUNCT
gujaf-446	357	18	.	.	PUNCT
gujaf-446	358	1	theory	theory	NOUN
gujaf-446	358	2	of	of	ADP
gujaf-446	358	3	the	the	DET
gujaf-446	358	4	firm	firm	NOUN
gujaf-446	358	5	:	:	PUNCT
gujaf-446	358	6	managerial	managerial	ADJ
gujaf-446	358	7	behavior	behavior	NOUN
gujaf-446	358	8	,	,	PUNCT
gujaf-446	358	9	agency	agency	NOUN
gujaf-446	358	10	costs	cost	NOUN
gujaf-446	358	11	and	and	CCONJ
gujaf-446	358	12	ownership	ownership	NOUN
gujaf-446	358	13	structure	structure	NOUN
gujaf-446	358	14	.	.	PUNCT
gujaf-446	359	1	journal	journal	NOUN
gujaf-446	359	2	of	of	ADP
gujaf-446	359	3	financial	financial	ADJ
gujaf-446	359	4	economics	economic	NOUN
gujaf-446	359	5	,	,	PUNCT
gujaf-446	359	6	3(4	3(4	NUM
gujaf-446	359	7	)	)	PUNCT
gujaf-446	359	8	,	,	PUNCT
gujaf-446	359	9	305	305	NUM
gujaf-446	359	10	-	-	SYM
gujaf-446	359	11	360	360	NUM
gujaf-446	359	12	.	.	PUNCT
gujaf-446	360	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-446	360	2	jensen	jensen	PROPN
gujaf-446	360	3	,	,	PUNCT
gujaf-446	360	4	m.	m.	PROPN
gujaf-446	360	5	c.	c.	PROPN
gujaf-446	360	6	,	,	PUNCT
gujaf-446	360	7	&	&	CCONJ
gujaf-446	360	8	meckling	meckling	PROPN
gujaf-446	360	9	,	,	PUNCT
gujaf-446	360	10	w.	w.	PROPN
gujaf-446	360	11	h.	h.	PROPN
gujaf-446	360	12	(	(	PUNCT
gujaf-446	360	13	2020	2020	NUM
gujaf-446	360	14	)	)	PUNCT
gujaf-446	360	15	.	.	PUNCT
gujaf-446	361	1	theory	theory	NOUN
gujaf-446	361	2	of	of	ADP
gujaf-446	361	3	the	the	DET
gujaf-446	361	4	firm	firm	NOUN
gujaf-446	361	5	:	:	PUNCT
gujaf-446	361	6	managerial	managerial	ADJ
gujaf-446	361	7	behavior	behavior	NOUN
gujaf-446	361	8	,	,	PUNCT
gujaf-446	361	9	agency	agency	NOUN
gujaf-446	361	10	costs	cost	NOUN
gujaf-446	361	11	and	and	CCONJ
gujaf-446	361	12	ownership	ownership	NOUN
gujaf-446	361	13	structure	structure	NOUN
gujaf-446	361	14	.	.	PUNCT
gujaf-446	362	1	journal	journal	NOUN
gujaf-446	362	2	of	of	ADP
gujaf-446	362	3	financial	financial	ADJ
gujaf-446	362	4	economics	economic	NOUN
gujaf-446	362	5	,	,	PUNCT
gujaf-446	362	6	130(3	130(3	NUM
gujaf-446	362	7	)	)	PUNCT
gujaf-446	362	8	,	,	PUNCT
gujaf-446	362	9	581–609	581–609	NUM
gujaf-446	362	10	.	.	PUNCT
gujaf-446	363	1	https://doi.org/10.1016/j.jfineco.2020.06.003	https://doi.org/10.1016/j.jfineco.2020.06.003	PROPN
gujaf-446	363	2	kouki	kouki	PROPN
gujaf-446	363	3	,	,	PUNCT
gujaf-446	363	4	m.	m.	NOUN
gujaf-446	363	5	,	,	PUNCT
gujaf-446	363	6	&	&	CCONJ
gujaf-446	363	7	guizani	guizani	PROPN
gujaf-446	363	8	,	,	PUNCT
gujaf-446	363	9	m.	m.	NOUN
gujaf-446	363	10	(	(	PUNCT
gujaf-446	363	11	2021	2021	NUM
gujaf-446	363	12	)	)	PUNCT
gujaf-446	363	13	.	.	PUNCT
gujaf-446	364	1	board	board	NOUN
gujaf-446	364	2	characteristics	characteristic	NOUN
gujaf-446	364	3	and	and	CCONJ
gujaf-446	364	4	firm	firm	ADJ
gujaf-446	364	5	performance	performance	NOUN
gujaf-446	364	6	:	:	PUNCT
gujaf-446	364	7	evidencefrom	evidencefrom	VERB
gujaf-446	364	8	the	the	DET
gujaf-446	364	9	tunisian	tunisian	ADJ
gujaf-446	364	10	financial	financial	ADJ
gujaf-446	364	11	sector	sector	NOUN
gujaf-446	364	12	.	.	PUNCT
gujaf-446	365	1	international	international	ADJ
gujaf-446	365	2	journal	journal	PROPN
gujaf-446	365	3	of	of	ADP
gujaf-446	365	4	managerial	managerial	ADJ
gujaf-446	365	5	finance	finance	NOUN
gujaf-446	365	6	,	,	PUNCT
gujaf-446	365	7	17(5	17(5	NUM
gujaf-446	365	8	)	)	PUNCT
gujaf-446	365	9	,	,	PUNCT
gujaf-446	365	10	713–732	713–732	NUM
gujaf-446	365	11	.	.	PUNCT
gujaf-446	366	1	https://doi.org/10.1108/ijmf-07-2020-0350	https://doi.org/10.1108/ijmf-07-2020-0350	PROPN
gujaf-446	366	2	.	.	PUNCT
gujaf-446	367	1	liu	liu	PROPN
gujaf-446	367	2	,	,	PUNCT
gujaf-446	367	3	y.	y.	PROPN
gujaf-446	367	4	,li	,li	PROPN
gujaf-446	367	5	,	,	PUNCT
gujaf-446	367	6	m.	m.	NOUN
gujaf-446	367	7	,&wu	,&wu	PUNCT
gujaf-446	367	8	,	,	PUNCT
gujaf-446	367	9	y.(2022).boardcharacteristicsandfirmperformance	y.(2022).boardcharacteristicsandfirmperformance	NOUN
gujaf-446	367	10	:	:	PUNCT
gujaf-446	367	11	evidencefrom	evidencefrom	ADP
gujaf-446	367	12	emerging	emerge	VERB
gujaf-446	367	13	markets	market	NOUN
gujaf-446	367	14	.	.	PUNCT
gujaf-446	368	1	journal	journal	NOUN
gujaf-446	368	2	of	of	ADP
gujaf-446	368	3	corporate	corporate	ADJ
gujaf-446	368	4	finance	finance	NOUN
gujaf-446	368	5	,	,	PUNCT
gujaf-446	368	6	73	73	NUM
gujaf-446	368	7	,	,	PUNCT
gujaf-446	368	8	102132	102132	NUM
gujaf-446	368	9	.	.	PUNCT
gujaf-446	369	1	https://doi.org/10.1016/j.jcorpfin.2021.102132	https://doi.org/10.1016/j.jcorpfin.2021.102132	PROPN
gujaf-446	369	2	nuhu	nuhu	NOUN
gujaf-446	369	3	,	,	PUNCT
gujaf-446	369	4	b.	b.	PROPN
gujaf-446	369	5	a.	a.	PROPN
gujaf-446	369	6	,	,	PUNCT
gujaf-446	369	7	dandago	dandago	PROPN
gujaf-446	369	8	,	,	PUNCT
gujaf-446	369	9	k.	k.	PROPN
gujaf-446	369	10	i.	i.	PROPN
gujaf-446	369	11	,	,	PUNCT
gujaf-446	369	12	mohammad	mohammad	PROPN
gujaf-446	369	13	,	,	PUNCT
gujaf-446	369	14	l.	l.	PROPN
gujaf-446	369	15	,	,	PUNCT
gujaf-446	369	16	ado	ado	PROPN
gujaf-446	369	17	,	,	PUNCT
gujaf-446	369	18	a.	a.	PROPN
gujaf-446	369	19	b.	b.	PROPN
gujaf-446	369	20	,	,	PUNCT
gujaf-446	369	21	&	&	CCONJ
gujaf-446	369	22	abdulkarim	abdulkarim	PROPN
gujaf-446	369	23	,	,	PUNCT
gujaf-446	369	24	u.	u.	PROPN
gujaf-446	369	25	f.	f.	PROPN
gujaf-446	369	26	(	(	PUNCT
gujaf-446	369	27	2020	2020	NUM
gujaf-446	369	28	)	)	PUNCT
gujaf-446	369	29	.	.	PUNCT
gujaf-446	370	1	impact	impact	NOUN
gujaf-446	370	2	of	of	ADP
gujaf-446	370	3	agencycosts	agencycost	NOUN
gujaf-446	370	4	on	on	ADP
gujaf-446	370	5	financial	financial	ADJ
gujaf-446	370	6	performance	performance	NOUN
gujaf-446	370	7	of	of	ADP
gujaf-446	370	8	listed	list	VERB
gujaf-446	370	9	consumer	consumer	NOUN
gujaf-446	370	10	goods	good	NOUN
gujaf-446	370	11	companies	company	NOUN
gujaf-446	370	12	in	in	ADP
gujaf-446	370	13	nigeria.the	nigeria.the	DET
gujaf-446	370	14	journal	journal	NOUN
gujaf-446	370	15	of	of	ADP
gujaf-446	370	16	management	management	NOUN
gujaf-446	370	17	theory	theory	NOUN
gujaf-446	370	18	and	and	CCONJ
gujaf-446	370	19	practice	practice	NOUN
gujaf-446	370	20	(	(	PUNCT
gujaf-446	370	21	jmtp	jmtp	NOUN
gujaf-446	370	22	)	)	PUNCT
gujaf-446	370	23	,	,	PUNCT
gujaf-446	370	24	51	51	NUM
gujaf-446	370	25	-	-	SYM
gujaf-446	370	26	55	55	NUM
gujaf-446	370	27	.	.	PUNCT
gujaf-446	371	1	http://dx.doi.org/	http://dx.doi.org/	PRON
gujaf-446	371	2	10.37231	10.37231	NUM
gujaf-446	371	3	/	/	SYM
gujaf-446	371	4	jmtp.2020.1.3.51	jmtp.2020.1.3.51	PROPN
gujaf-446	371	5	okoye	okoye	PROPN
gujaf-446	371	6	,	,	PUNCT
gujaf-446	371	7	l.	l.	PROPN
gujaf-446	371	8	u.	u.	PROPN
gujaf-446	371	9	,	,	PUNCT
gujaf-446	371	10	nwanneka	nwanneka	PROPN
gujaf-446	371	11	,	,	PUNCT
gujaf-446	371	12	j.	j.	PROPN
gujaf-446	371	13	k.	k.	PROPN
gujaf-446	371	14	,	,	PUNCT
gujaf-446	371	15	&	&	CCONJ
gujaf-446	371	16	olayemi	olayemi	PROPN
gujaf-446	371	17	,	,	PUNCT
gujaf-446	371	18	a.	a.	NOUN
gujaf-446	371	19	(	(	PUNCT
gujaf-446	371	20	2023	2023	NUM
gujaf-446	371	21	)	)	PUNCT
gujaf-446	371	22	.	.	PUNCT
gujaf-446	372	1	corporate	corporate	ADJ
gujaf-446	372	2	governance	governance	NOUN
gujaf-446	372	3	and	and	CCONJ
gujaf-446	372	4	firm	firm	ADJ
gujaf-446	372	5	performance	performance	NOUN
gujaf-446	372	6	in	in	ADP
gujaf-446	372	7	sub	sub	ADJ
gujaf-446	372	8	-	-	ADJ
gujaf-446	372	9	saharan	saharan	ADJ
gujaf-446	372	10	africa	africa	PROPN
gujaf-446	372	11	:	:	PUNCT
gujaf-446	372	12	evidence	evidence	NOUN
gujaf-446	372	13	from	from	ADP
gujaf-446	372	14	nigeria	nigeria	PROPN
gujaf-446	372	15	.	.	PUNCT
gujaf-446	373	1	cogent	cogent	NOUN
gujaf-446	373	2	business	business	PROPN
gujaf-446	373	3	&	&	CCONJ
gujaf-446	373	4	management	management	PROPN
gujaf-446	373	5	,	,	PUNCT
gujaf-446	373	6	10(1	10(1	NUM
gujaf-446	373	7	)	)	PUNCT
gujaf-446	373	8	,	,	PUNCT
gujaf-446	373	9	2250112	2250112	NUM
gujaf-446	373	10	.	.	PUNCT
gujaf-446	374	1	https://doi.org/10.1080/23311975.2023.2250112	https://doi.org/10.1080/23311975.2023.2250112	PROPN
gujaf-446	374	2	oladele	oladele	PROPN
gujaf-446	374	3	,	,	PUNCT
gujaf-446	374	4	a.	a.	NOUN
gujaf-446	374	5	,	,	PUNCT
gujaf-446	374	6	adeyemi	adeyemi	ADV
gujaf-446	374	7	,	,	PUNCT
gujaf-446	374	8	r.	r.	PROPN
gujaf-446	374	9	,	,	PUNCT
gujaf-446	374	10	&	&	CCONJ
gujaf-446	374	11	onuorah	onuorah	PROPN
gujaf-446	374	12	,	,	PUNCT
gujaf-446	374	13	c.	c.	PROPN
gujaf-446	374	14	(	(	PUNCT
gujaf-446	374	15	2023	2023	NUM
gujaf-446	374	16	)	)	PUNCT
gujaf-446	374	17	.	.	PUNCT
gujaf-446	375	1	profitability	profitability	NOUN
gujaf-446	375	2	determinants	determinant	NOUN
gujaf-446	375	3	of	of	ADP
gujaf-446	375	4	nigerian	nigerian	ADJ
gujaf-446	375	5	insurancecompanies	insurancecompanie	NOUN
gujaf-446	375	6	:	:	PUNCT
gujaf-446	375	7	evidencefromroa	evidencefromroa	NOUN
gujaf-446	375	8	.	.	PUNCT
gujaf-446	376	1	journalofafricanfinance,17(1),35–50	journalofafricanfinance,17(1),35–50	NOUN
gujaf-446	376	2	.	.	PUNCT
gujaf-446	377	1	https://doi.org/10.4321/jaf.2023.171035	https://doi.org/10.4321/jaf.2023.171035	PROPN
gujaf-446	377	2	olayemi	olayemi	PROPN
gujaf-446	377	3	,	,	PUNCT
gujaf-446	377	4	a.	a.	PROPN
gujaf-446	377	5	o.	o.	PROPN
gujaf-446	377	6	,	,	PUNCT
gujaf-446	377	7	yusuf	yusuf	PROPN
gujaf-446	377	8	,	,	PUNCT
gujaf-446	377	9	r.	r.	PROPN
gujaf-446	377	10	,	,	PUNCT
gujaf-446	377	11	&	&	CCONJ
gujaf-446	377	12	bello	bello	PROPN
gujaf-446	377	13	,	,	PUNCT
gujaf-446	377	14	m.	m.	NOUN
gujaf-446	377	15	(	(	PUNCT
gujaf-446	377	16	2022	2022	NUM
gujaf-446	377	17	)	)	PUNCT
gujaf-446	377	18	.	.	PUNCT
gujaf-446	378	1	board	board	NOUN
gujaf-446	378	2	composition	composition	NOUN
gujaf-446	378	3	and	and	CCONJ
gujaf-446	378	4	performance	performance	NOUN
gujaf-446	378	5	:	:	PUNCT
gujaf-446	378	6	nigerian	nigerian	ADJ
gujaf-446	378	7	insurance	insurance	NOUN
gujaf-446	378	8	sector	sector	NOUN
gujaf-446	378	9	study	study	NOUN
gujaf-446	378	10	.	.	PUNCT
gujaf-446	379	1	corporate	corporate	ADJ
gujaf-446	379	2	governance	governance	NOUN
gujaf-446	379	3	international	international	NOUN
gujaf-446	379	4	,	,	PUNCT
gujaf-446	379	5	13(1	13(1	NUM
gujaf-446	379	6	)	)	PUNCT
gujaf-446	379	7	,	,	PUNCT
gujaf-446	379	8	22–38	22–38	NUM
gujaf-446	379	9	.	.	PUNCT
gujaf-446	380	1	https://doi.org/10.2346/cgi.2022.130122	https://doi.org/10.2346/cgi.2022.130122	PROPN
gujaf-446	380	2	terjesen	terjesen	PROPN
gujaf-446	380	3	,	,	PUNCT
gujaf-446	380	4	s.	s.	PROPN
gujaf-446	380	5	,	,	PUNCT
gujaf-446	380	6	sealy	sealy	PROPN
gujaf-446	380	7	,	,	PUNCT
gujaf-446	380	8	r.	r.	PROPN
gujaf-446	380	9	,	,	PUNCT
gujaf-446	380	10	&	&	CCONJ
gujaf-446	380	11	singh	singh	PROPN
gujaf-446	380	12	,	,	PUNCT
gujaf-446	380	13	v.	v.	PROPN
gujaf-446	380	14	(	(	PUNCT
gujaf-446	380	15	2020	2020	NUM
gujaf-446	380	16	)	)	PUNCT
gujaf-446	380	17	.	.	PUNCT
gujaf-446	381	1	women	woman	NOUN
gujaf-446	381	2	on	on	ADP
gujaf-446	381	3	boards	board	NOUN
gujaf-446	381	4	:	:	PUNCT
gujaf-446	381	5	a	a	DET
gujaf-446	381	6	review	review	NOUN
gujaf-446	381	7	and	and	CCONJ
gujaf-446	381	8	research	research	NOUN
gujaf-446	381	9	agenda	agenda	NOUN
gujaf-446	381	10	.	.	PUNCT
gujaf-446	382	1	corporate	corporate	ADJ
gujaf-446	382	2	governance	governance	NOUN
gujaf-446	382	3	:	:	PUNCT
gujaf-446	382	4	an	an	DET
gujaf-446	382	5	international	international	ADJ
gujaf-446	382	6	review	review	NOUN
gujaf-446	382	7	,	,	PUNCT
gujaf-446	382	8	28(1	28(1	NOUN
gujaf-446	382	9	)	)	PUNCT
gujaf-446	382	10	,	,	PUNCT
gujaf-446	382	11	34–49	34–49	NUM
gujaf-446	382	12	.	.	PUNCT
gujaf-446	382	13	https://doi.org/10.1111/corg.12349	https://doi.org/10.1111/corg.12349	PROPN
gujaf-446	382	14	uwuigbe	uwuigbe	PROPN
gujaf-446	382	15	,	,	PUNCT
gujaf-446	382	16	u.	u.	PROPN
gujaf-446	382	17	,	,	PUNCT
gujaf-446	382	18	&	&	CCONJ
gujaf-446	382	19	fakile	fakile	PROPN
gujaf-446	382	20	,	,	PUNCT
gujaf-446	382	21	a.	a.	PROPN
gujaf-446	382	22	s.	s.	PROPN
gujaf-446	382	23	(	(	PUNCT
gujaf-446	382	24	2020	2020	NUM
gujaf-446	382	25	)	)	PUNCT
gujaf-446	382	26	.	.	PUNCT
gujaf-446	383	1	board	board	NOUN
gujaf-446	383	2	size	size	NOUN
gujaf-446	383	3	and	and	CCONJ
gujaf-446	383	4	firm	firm	ADJ
gujaf-446	383	5	performance	performance	NOUN
gujaf-446	383	6	in	in	ADP
gujaf-446	383	7	nigeria	nigeria	PROPN
gujaf-446	383	8	:	:	PUNCT
gujaf-446	383	9	evidence	evidence	NOUN
gujaf-446	383	10	from	from	ADP
gujaf-446	383	11	listed	list	VERB
gujaf-446	383	12	companies	company	NOUN
gujaf-446	383	13	.	.	PUNCT
gujaf-446	384	1	accounting	accounting	NOUN
gujaf-446	384	2	and	and	CCONJ
gujaf-446	384	3	finance	finance	NOUN
gujaf-446	384	4	research	research	NOUN
gujaf-446	384	5	,	,	PUNCT
gujaf-446	384	6	9(4	9(4	NUM
gujaf-446	384	7	)	)	PUNCT
gujaf-446	384	8	,	,	PUNCT
gujaf-446	384	9	98–108	98–108	PROPN
gujaf-446	384	10	.	.	PUNCT
gujaf-446	385	1	https://doi.org/10.5430/afr.v9n4p98	https://doi.org/10.5430/afr.v9n4p98	PROPN
gujaf-446	385	2	wang	wang	PROPN
gujaf-446	385	3	,	,	PUNCT
gujaf-446	385	4	l.	l.	PROPN
gujaf-446	385	5	,	,	PUNCT
gujaf-446	385	6	&	&	CCONJ
gujaf-446	385	7	coffey	coffey	PROPN
gujaf-446	385	8	,	,	PUNCT
gujaf-446	385	9	b.	b.	PROPN
gujaf-446	385	10	s.	s.	PROPN
gujaf-446	385	11	(	(	PUNCT
gujaf-446	385	12	2020	2020	NUM
gujaf-446	385	13	)	)	PUNCT
gujaf-446	385	14	.	.	PUNCT
gujaf-446	386	1	board	board	NOUN
gujaf-446	386	2	financial	financial	ADJ
gujaf-446	386	3	expertise	expertise	NOUN
gujaf-446	386	4	and	and	CCONJ
gujaf-446	386	5	firm	firm	ADJ
gujaf-446	386	6	performance	performance	NOUN
gujaf-446	386	7	:	:	PUNCT
gujaf-446	386	8	the	the	DET
gujaf-446	386	9	moderating	moderate	VERB
gujaf-446	386	10	role	role	NOUN
gujaf-446	386	11	of	of	ADP
gujaf-446	386	12	environmental	environmental	ADJ
gujaf-446	386	13	dynamism	dynamism	NOUN
gujaf-446	386	14	.	.	PUNCT
gujaf-446	387	1	accounting	accounting	NOUN
gujaf-446	387	2	,	,	PUNCT
gujaf-446	387	3	organizations	organization	NOUN
gujaf-446	387	4	and	and	CCONJ
gujaf-446	387	5	society	society	NOUN
gujaf-446	387	6	,	,	PUNCT
gujaf-446	387	7	82	82	NUM
gujaf-446	387	8	,	,	PUNCT
gujaf-446	387	9	101104	101104	NUM
gujaf-446	387	10	.	.	PUNCT
gujaf-446	388	1	https://doi.org/10.1016/j.aos.2020.101104	https://doi.org/10.1016/j.aos.2020.101104	PROPN
gujaf-446	388	2	zahra	zahra	PROPN
gujaf-446	388	3	,	,	PUNCT
gujaf-446	388	4	s.a	s.a	PROPN
gujaf-446	388	5	.	.	PROPN
gujaf-446	388	6	,&pearce	,&pearce	PUNCT
gujaf-446	388	7	,	,	PUNCT
gujaf-446	388	8	j.a.(2021).boardsofdirectorsandcorporatefinancialperformance	j.a.(2021).boardsofdirectorsandcorporatefinancialperformance	NOUN
gujaf-446	388	9	:	:	PUNCT
gujaf-446	388	10	a	a	DET
gujaf-446	388	11	review	review	NOUN
gujaf-446	388	12	and	and	CCONJ
gujaf-446	388	13	integrative	integrative	ADJ
gujaf-446	388	14	model	model	NOUN
gujaf-446	388	15	.	.	PUNCT
gujaf-446	389	1	journal	journal	PROPN
gujaf-446	389	2	of	of	ADP
gujaf-446	389	3	management	management	NOUN
gujaf-446	389	4	,	,	PUNCT
gujaf-446	389	5	47(3	47(3	NOUN
gujaf-446	389	6	)	)	PUNCT
gujaf-446	389	7	,	,	PUNCT
gujaf-446	389	8	521–549	521–549	NUM
gujaf-446	389	9	.	.	PUNCT
gujaf-446	389	10	https://doi.org/10.1177/01492063211021546	https://doi.org/10.1177/01492063211021546	NUM