id	sid	tid	token	lemma	pos
gujaf-46	1	1	gusau	gusau	PROPN
gujaf-46	1	2	journal	journal	NOUN
gujaf-46	1	3	of	of	ADP
gujaf-46	1	4	accounting	accounting	NOUN
gujaf-46	1	5	and	and	CCONJ
gujaf-46	1	6	finance	finance	NOUN
gujaf-46	1	7	,	,	PUNCT
gujaf-46	1	8	vol	vol	NOUN
gujaf-46	1	9	.	.	PROPN
gujaf-46	1	10	2	2	NUM
gujaf-46	1	11	,	,	PUNCT
gujaf-46	1	12	issue	issue	NOUN
gujaf-46	1	13	1	1	NUM
gujaf-46	1	14	,	,	PUNCT
gujaf-46	1	15	april	april	PROPN
gujaf-46	1	16	,	,	PUNCT
gujaf-46	1	17	2021	2021	NUM
gujaf-46	1	18	1	1	NUM
gujaf-46	1	19	gusau	gusau	ADJ
gujaf-46	1	20	journal	journal	NOUN
gujaf-46	1	21	of	of	ADP
gujaf-46	1	22	accounting	accounting	NOUN
gujaf-46	1	23	and	and	CCONJ
gujaf-46	1	24	finance	finance	NOUN
gujaf-46	1	25	(	(	PUNCT
gujaf-46	1	26	gujaf	gujaf	NOUN
gujaf-46	1	27	)	)	PUNCT
gujaf-46	1	28	vol	vol	NOUN
gujaf-46	1	29	.	.	NOUN
gujaf-46	1	30	2	2	NUM
gujaf-46	1	31	issue	issue	NOUN
gujaf-46	1	32	1	1	NUM
gujaf-46	1	33	,	,	PUNCT
gujaf-46	1	34	april	april	PROPN
gujaf-46	1	35	,	,	PUNCT
gujaf-46	1	36	2021	2021	NUM
gujaf-46	1	37	issn	issn	X
gujaf-46	1	38	:	:	PUNCT
gujaf-46	1	39	2756	2756	NUM
gujaf-46	1	40	-	-	PUNCT
gujaf-46	1	41	665x	665x	NOUN
gujaf-46	1	42	a	a	DET
gujaf-46	1	43	publication	publication	NOUN
gujaf-46	1	44	of	of	ADP
gujaf-46	1	45	department	department	NOUN
gujaf-46	1	46	of	of	ADP
gujaf-46	1	47	accounting	accounting	NOUN
gujaf-46	1	48	and	and	CCONJ
gujaf-46	1	49	finance	finance	NOUN
gujaf-46	1	50	,	,	PUNCT
gujaf-46	1	51	faculty	faculty	NOUN
gujaf-46	1	52	of	of	ADP
gujaf-46	1	53	management	management	NOUN
gujaf-46	1	54	and	and	CCONJ
gujaf-46	1	55	social	social	ADJ
gujaf-46	1	56	sciences	science	NOUN
gujaf-46	1	57	,	,	PUNCT
gujaf-46	1	58	federal	federal	ADJ
gujaf-46	1	59	university	university	NOUN
gujaf-46	1	60	gusau	gusau	NOUN
gujaf-46	1	61	,	,	PUNCT
gujaf-46	1	62	zamfara	zamfara	PROPN
gujaf-46	1	63	state	state	PROPN
gujaf-46	1	64	-nigeria	-nigeria	PROPN
gujaf-46	1	65	gusau	gusau	ADJ
gujaf-46	1	66	journal	journal	NOUN
gujaf-46	1	67	of	of	ADP
gujaf-46	1	68	accounting	accounting	NOUN
gujaf-46	1	69	and	and	CCONJ
gujaf-46	1	70	finance	finance	NOUN
gujaf-46	1	71	,	,	PUNCT
gujaf-46	1	72	vol	vol	NOUN
gujaf-46	1	73	.	.	PROPN
gujaf-46	1	74	2	2	NUM
gujaf-46	1	75	,	,	PUNCT
gujaf-46	1	76	issue	issue	NOUN
gujaf-46	1	77	1	1	NUM
gujaf-46	1	78	,	,	PUNCT
gujaf-46	1	79	april	april	PROPN
gujaf-46	1	80	,	,	PUNCT
gujaf-46	1	81	2021	2021	NUM
gujaf-46	1	82	2	2	NUM
gujaf-46	1	83	accounting	account	VERB
gujaf-46	1	84	for	for	ADP
gujaf-46	1	85	biological	biological	ADJ
gujaf-46	1	86	assets	asset	NOUN
gujaf-46	1	87	and	and	CCONJ
gujaf-46	1	88	agricultural	agricultural	ADJ
gujaf-46	1	89	produce	produce	NOUN
gujaf-46	1	90	:	:	PUNCT
gujaf-46	1	91	determinants	determinant	NOUN
gujaf-46	1	92	of	of	ADP
gujaf-46	1	93	compliance	compliance	NOUN
gujaf-46	1	94	with	with	ADP
gujaf-46	1	95	ias	ias	PROPN
gujaf-46	1	96	41	41	NUM
gujaf-46	1	97	disclosures	disclosure	NOUN
gujaf-46	1	98	by	by	ADP
gujaf-46	1	99	listed	list	VERB
gujaf-46	1	100	agricultural	agricultural	ADJ
gujaf-46	1	101	firms	firm	NOUN
gujaf-46	1	102	in	in	ADP
gujaf-46	1	103	nigeria	nigeria	PROPN
gujaf-46	1	104	muhammad	muhammad	PROPN
gujaf-46	1	105	mustapha	mustapha	PROPN
gujaf-46	1	106	bagudo	bagudo	PROPN
gujaf-46	1	107	phd	phd	PROPN
gujaf-46	1	108	department	department	PROPN
gujaf-46	1	109	of	of	ADP
gujaf-46	1	110	accounting	accounting	PROPN
gujaf-46	1	111	business	business	NOUN
gujaf-46	1	112	school	school	NOUN
gujaf-46	1	113	ahmadu	ahmadu	PROPN
gujaf-46	1	114	bello	bello	PROPN
gujaf-46	1	115	university	university	PROPN
gujaf-46	1	116	,	,	PUNCT
gujaf-46	1	117	zaria	zaria	PROPN
gujaf-46	1	118	.	.	PUNCT
gujaf-46	2	1	+2348036057525	+2348036057525	PROPN
gujaf-46	2	2	,	,	PUNCT
gujaf-46	2	3	mmbagudo@gmail.com	mmbagudo@gmail.com	X
gujaf-46	3	1	muhammad	muhammad	PROPN
gujaf-46	3	2	yusuf	yusuf	PROPN
gujaf-46	3	3	shuaibu	shuaibu	PROPN
gujaf-46	3	4	department	department	PROPN
gujaf-46	3	5	of	of	ADP
gujaf-46	3	6	accounting	accounting	PROPN
gujaf-46	3	7	business	business	NOUN
gujaf-46	3	8	school	school	NOUN
gujaf-46	3	9	ahmadu	ahmadu	PROPN
gujaf-46	3	10	bello	bello	PROPN
gujaf-46	3	11	university	university	PROPN
gujaf-46	3	12	,	,	PUNCT
gujaf-46	3	13	zaria	zaria	PROPN
gujaf-46	3	14	.	.	PUNCT
gujaf-46	4	1	+2348066299551	+2348066299551	X
gujaf-46	4	2	,	,	PUNCT
gujaf-46	4	3	ysmkafi22@gmail.com	ysmkafi22@gmail.com	X
gujaf-46	4	4	abstract	abstract	NOUN
gujaf-46	4	5	the	the	DET
gujaf-46	4	6	study	study	NOUN
gujaf-46	4	7	investigated	investigate	VERB
gujaf-46	4	8	the	the	DET
gujaf-46	4	9	impact	impact	NOUN
gujaf-46	4	10	of	of	ADP
gujaf-46	4	11	some	some	DET
gujaf-46	4	12	firm	firm	ADJ
gujaf-46	4	13	specific	specific	ADJ
gujaf-46	4	14	attributes	attribute	NOUN
gujaf-46	4	15	on	on	ADP
gujaf-46	4	16	compliance	compliance	NOUN
gujaf-46	4	17	with	with	ADP
gujaf-46	4	18	international	international	ADJ
gujaf-46	4	19	accounting	accounting	NOUN
gujaf-46	4	20	standard	standard	PROPN
gujaf-46	4	21	(	(	PUNCT
gujaf-46	4	22	ias	ias	PROPN
gujaf-46	4	23	)	)	PUNCT
gujaf-46	4	24	41	41	NUM
gujaf-46	4	25	of	of	ADP
gujaf-46	4	26	all	all	DET
gujaf-46	4	27	5	5	NUM
gujaf-46	4	28	listed	list	VERB
gujaf-46	4	29	agricultural	agricultural	ADJ
gujaf-46	4	30	firms	firm	NOUN
gujaf-46	4	31	in	in	ADP
gujaf-46	4	32	nigeria	nigeria	PROPN
gujaf-46	4	33	from	from	ADP
gujaf-46	4	34	2012	2012	NUM
gujaf-46	4	35	to	to	ADP
gujaf-46	4	36	2019	2019	NUM
gujaf-46	4	37	.	.	PUNCT
gujaf-46	5	1	the	the	DET
gujaf-46	5	2	study	study	NOUN
gujaf-46	5	3	used	use	VERB
gujaf-46	5	4	secondary	secondary	ADJ
gujaf-46	5	5	source	source	NOUN
gujaf-46	5	6	of	of	ADP
gujaf-46	5	7	data	datum	NOUN
gujaf-46	5	8	collected	collect	VERB
gujaf-46	5	9	from	from	ADP
gujaf-46	5	10	annual	annual	ADJ
gujaf-46	5	11	reports	report	NOUN
gujaf-46	5	12	published	publish	VERB
gujaf-46	5	13	by	by	ADP
gujaf-46	5	14	the	the	DET
gujaf-46	5	15	firms	firm	NOUN
gujaf-46	5	16	and	and	CCONJ
gujaf-46	5	17	the	the	DET
gujaf-46	5	18	data	datum	NOUN
gujaf-46	5	19	was	be	AUX
gujaf-46	5	20	analyzed	analyze	VERB
gujaf-46	5	21	using	use	VERB
gujaf-46	5	22	multiple	multiple	ADJ
gujaf-46	5	23	regression	regression	NOUN
gujaf-46	5	24	.	.	PUNCT
gujaf-46	6	1	findings	finding	NOUN
gujaf-46	6	2	from	from	ADP
gujaf-46	6	3	the	the	DET
gujaf-46	6	4	study	study	NOUN
gujaf-46	6	5	showed	show	VERB
gujaf-46	6	6	that	that	SCONJ
gujaf-46	6	7	biological	biological	ADJ
gujaf-46	6	8	assets	asset	NOUN
gujaf-46	6	9	intensity	intensity	NOUN
gujaf-46	6	10	and	and	CCONJ
gujaf-46	6	11	firm	firm	ADJ
gujaf-46	6	12	size	size	NOUN
gujaf-46	6	13	are	be	AUX
gujaf-46	6	14	positively	positively	ADV
gujaf-46	6	15	and	and	CCONJ
gujaf-46	6	16	significantly	significantly	ADV
gujaf-46	6	17	related	relate	VERB
gujaf-46	6	18	to	to	ADP
gujaf-46	6	19	compliance	compliance	NOUN
gujaf-46	6	20	with	with	ADP
gujaf-46	6	21	ias	ias	PROPN
gujaf-46	6	22	41	41	NUM
gujaf-46	6	23	disclosures	disclosure	NOUN
gujaf-46	6	24	,	,	PUNCT
gujaf-46	6	25	while	while	SCONJ
gujaf-46	6	26	leverage	leverage	NOUN
gujaf-46	6	27	is	be	AUX
gujaf-46	6	28	negatively	negatively	ADV
gujaf-46	6	29	and	and	CCONJ
gujaf-46	6	30	significantly	significantly	ADV
gujaf-46	6	31	related	relate	VERB
gujaf-46	6	32	to	to	ADP
gujaf-46	6	33	compliance	compliance	NOUN
gujaf-46	6	34	with	with	ADP
gujaf-46	6	35	ias	ias	PROPN
gujaf-46	6	36	41	41	NUM
gujaf-46	6	37	disclosures	disclosure	NOUN
gujaf-46	6	38	.	.	PUNCT
gujaf-46	7	1	based	base	VERB
gujaf-46	7	2	on	on	ADP
gujaf-46	7	3	the	the	DET
gujaf-46	7	4	findings	finding	NOUN
gujaf-46	7	5	the	the	DET
gujaf-46	7	6	study	study	NOUN
gujaf-46	7	7	recommends	recommend	VERB
gujaf-46	7	8	that	that	SCONJ
gujaf-46	7	9	listed	list	VERB
gujaf-46	7	10	agricultural	agricultural	ADJ
gujaf-46	7	11	firms	firm	NOUN
gujaf-46	7	12	should	should	AUX
gujaf-46	7	13	increase	increase	VERB
gujaf-46	7	14	their	their	PRON
gujaf-46	7	15	biological	biological	ADJ
gujaf-46	7	16	assets	asset	NOUN
gujaf-46	7	17	as	as	SCONJ
gujaf-46	7	18	this	this	PRON
gujaf-46	7	19	leads	lead	VERB
gujaf-46	7	20	to	to	PART
gujaf-46	7	21	increase	increase	VERB
gujaf-46	7	22	in	in	ADP
gujaf-46	7	23	compliance	compliance	NOUN
gujaf-46	7	24	with	with	ADP
gujaf-46	7	25	international	international	ADJ
gujaf-46	7	26	accounting	accounting	NOUN
gujaf-46	7	27	standard	standard	NOUN
gujaf-46	7	28	issued	issue	VERB
gujaf-46	7	29	by	by	ADP
gujaf-46	7	30	iasb	iasb	NOUN
gujaf-46	7	31	to	to	PART
gujaf-46	7	32	enhance	enhance	VERB
gujaf-46	7	33	the	the	DET
gujaf-46	7	34	value	value	NOUN
gujaf-46	7	35	of	of	ADP
gujaf-46	7	36	the	the	DET
gujaf-46	7	37	firms	firm	NOUN
gujaf-46	7	38	.	.	PUNCT
gujaf-46	8	1	the	the	DET
gujaf-46	8	2	firms	firm	NOUN
gujaf-46	8	3	should	should	AUX
gujaf-46	8	4	also	also	ADV
gujaf-46	8	5	make	make	VERB
gujaf-46	8	6	their	their	PRON
gujaf-46	8	7	capital	capital	NOUN
gujaf-46	8	8	structure	structure	NOUN
gujaf-46	8	9	less	less	ADV
gujaf-46	8	10	geared	gear	VERB
gujaf-46	8	11	with	with	ADP
gujaf-46	8	12	focus	focus	NOUN
gujaf-46	8	13	more	more	ADV
gujaf-46	8	14	on	on	ADP
gujaf-46	8	15	equity	equity	NOUN
gujaf-46	8	16	than	than	ADP
gujaf-46	8	17	debts	debt	NOUN
gujaf-46	8	18	as	as	SCONJ
gujaf-46	8	19	more	more	ADJ
gujaf-46	8	20	leverage	leverage	NOUN
gujaf-46	8	21	leads	lead	VERB
gujaf-46	8	22	to	to	PART
gujaf-46	8	23	decrease	decrease	VERB
gujaf-46	8	24	in	in	ADP
gujaf-46	8	25	compliance	compliance	NOUN
gujaf-46	8	26	with	with	ADP
gujaf-46	8	27	the	the	DET
gujaf-46	8	28	standard	standard	NOUN
gujaf-46	8	29	.	.	PUNCT
gujaf-46	9	1	furthermore	furthermore	ADV
gujaf-46	9	2	,	,	PUNCT
gujaf-46	9	3	as	as	ADV
gujaf-46	9	4	much	much	ADV
gujaf-46	9	5	as	as	ADP
gujaf-46	9	6	possible	possible	ADJ
gujaf-46	9	7	,	,	PUNCT
gujaf-46	9	8	firms	firm	NOUN
gujaf-46	9	9	should	should	AUX
gujaf-46	9	10	enlarge	enlarge	VERB
gujaf-46	9	11	the	the	DET
gujaf-46	9	12	size	size	NOUN
gujaf-46	9	13	of	of	ADP
gujaf-46	9	14	their	their	PRON
gujaf-46	9	15	firms	firm	NOUN
gujaf-46	9	16	as	as	SCONJ
gujaf-46	9	17	this	this	PRON
gujaf-46	9	18	leads	lead	VERB
gujaf-46	9	19	to	to	ADP
gujaf-46	9	20	higher	high	ADJ
gujaf-46	9	21	level	level	NOUN
gujaf-46	9	22	of	of	ADP
gujaf-46	9	23	compliance	compliance	NOUN
gujaf-46	9	24	with	with	ADP
gujaf-46	9	25	ias	ias	PROPN
gujaf-46	9	26	41	41	NUM
gujaf-46	9	27	disclosures	disclosure	NOUN
gujaf-46	9	28	.	.	PUNCT
gujaf-46	10	1	key	key	ADJ
gujaf-46	10	2	words	word	NOUN
gujaf-46	10	3	:	:	PUNCT
gujaf-46	10	4	biological	biological	ADJ
gujaf-46	10	5	assets	asset	NOUN
gujaf-46	10	6	intensity	intensity	NOUN
gujaf-46	10	7	,	,	PUNCT
gujaf-46	10	8	ias	ias	PROPN
gujaf-46	10	9	41	41	NUM
gujaf-46	10	10	,	,	PUNCT
gujaf-46	10	11	agriculture	agriculture	NOUN
gujaf-46	10	12	firms	firm	NOUN
gujaf-46	10	13	and	and	CCONJ
gujaf-46	10	14	nigeria	nigeria	PROPN
gujaf-46	10	15	.	.	PUNCT
gujaf-46	11	1	1	1	X
gujaf-46	11	2	.	.	X
gujaf-46	11	3	introduction	introduction	NOUN
gujaf-46	11	4	with	with	ADP
gujaf-46	11	5	globalization	globalization	NOUN
gujaf-46	11	6	of	of	ADP
gujaf-46	11	7	business	business	NOUN
gujaf-46	11	8	and	and	CCONJ
gujaf-46	11	9	finance	finance	NOUN
gujaf-46	11	10	today	today	NOUN
gujaf-46	11	11	,	,	PUNCT
gujaf-46	11	12	there	there	PRON
gujaf-46	11	13	is	be	VERB
gujaf-46	11	14	the	the	DET
gujaf-46	11	15	need	need	NOUN
gujaf-46	11	16	for	for	SCONJ
gujaf-46	11	17	uniform	uniform	ADJ
gujaf-46	11	18	financial	financial	ADJ
gujaf-46	11	19	reporting	reporting	NOUN
gujaf-46	11	20	framework	framework	NOUN
gujaf-46	11	21	to	to	PART
gujaf-46	11	22	be	be	AUX
gujaf-46	11	23	used	use	VERB
gujaf-46	11	24	across	across	ADP
gujaf-46	11	25	the	the	DET
gujaf-46	11	26	globe	globe	NOUN
gujaf-46	11	27	to	to	PART
gujaf-46	11	28	aid	aid	VERB
gujaf-46	11	29	comparability	comparability	NOUN
gujaf-46	11	30	of	of	ADP
gujaf-46	11	31	accounting	accounting	NOUN
gujaf-46	11	32	information	information	NOUN
gujaf-46	11	33	(	(	PUNCT
gujaf-46	11	34	tamosiunas	tamosiuna	NOUN
gujaf-46	11	35	,	,	PUNCT
gujaf-46	11	36	2012	2012	NUM
gujaf-46	11	37	)	)	PUNCT
gujaf-46	11	38	.	.	PUNCT
gujaf-46	12	1	in	in	ADP
gujaf-46	12	2	response	response	NOUN
gujaf-46	12	3	to	to	ADP
gujaf-46	12	4	this	this	DET
gujaf-46	12	5	need	need	NOUN
gujaf-46	12	6	,	,	PUNCT
gujaf-46	12	7	federal	federal	ADJ
gujaf-46	12	8	executive	executive	ADJ
gujaf-46	12	9	council	council	PROPN
gujaf-46	12	10	of	of	ADP
gujaf-46	12	11	nigeria	nigeria	PROPN
gujaf-46	12	12	in	in	ADP
gujaf-46	12	13	its	its	PRON
gujaf-46	12	14	meeting	meeting	NOUN
gujaf-46	12	15	on	on	ADP
gujaf-46	12	16	28	28	NUM
gujaf-46	12	17	th	th	NOUN
gujaf-46	12	18	july	july	PROPN
gujaf-46	12	19	,	,	PUNCT
gujaf-46	12	20	2010	2010	NUM
gujaf-46	12	21	approved	approve	VERB
gujaf-46	12	22	the	the	DET
gujaf-46	12	23	1	1	NUM
gujaf-46	12	24	st	st	PROPN
gujaf-46	12	25	january	january	PROPN
gujaf-46	12	26	,	,	PUNCT
gujaf-46	12	27	2012	2012	NUM
gujaf-46	12	28	as	as	ADP
gujaf-46	12	29	day	day	NOUN
gujaf-46	12	30	for	for	ADP
gujaf-46	12	31	adoption	adoption	NOUN
gujaf-46	12	32	of	of	ADP
gujaf-46	12	33	international	international	ADJ
gujaf-46	12	34	financial	financial	ADJ
gujaf-46	12	35	reporting	reporting	NOUN
gujaf-46	12	36	standard	standard	NOUN
gujaf-46	12	37	with	with	ADP
gujaf-46	12	38	international	international	ADJ
gujaf-46	12	39	accounting	accounting	NOUN
gujaf-46	12	40	standard	standard	NOUN
gujaf-46	12	41	on	on	ADP
gujaf-46	12	42	agriculture	agriculture	NOUN
gujaf-46	12	43	as	as	ADP
gujaf-46	12	44	a	a	DET
gujaf-46	12	45	new	new	ADJ
gujaf-46	12	46	standard	standard	NOUN
gujaf-46	12	47	.	.	PUNCT
gujaf-46	13	1	in	in	ADP
gujaf-46	13	2	spite	spite	NOUN
gujaf-46	13	3	of	of	ADP
gujaf-46	13	4	the	the	DET
gujaf-46	13	5	importance	importance	NOUN
gujaf-46	13	6	of	of	ADP
gujaf-46	13	7	agriculture	agriculture	NOUN
gujaf-46	13	8	to	to	ADP
gujaf-46	13	9	global	global	ADJ
gujaf-46	13	10	economy	economy	NOUN
gujaf-46	13	11	,	,	PUNCT
gujaf-46	13	12	accounting	account	VERB
gujaf-46	13	13	for	for	ADP
gujaf-46	13	14	agriculture	agriculture	NOUN
gujaf-46	13	15	related	relate	VERB
gujaf-46	13	16	activities	activity	NOUN
gujaf-46	13	17	had	have	AUX
gujaf-46	13	18	got	get	VERB
gujaf-46	13	19	negligible	negligible	ADJ
gujaf-46	13	20	attention	attention	NOUN
gujaf-46	13	21	from	from	ADP
gujaf-46	13	22	researchers	researcher	NOUN
gujaf-46	13	23	until	until	ADP
gujaf-46	13	24	the	the	DET
gujaf-46	13	25	adoption	adoption	NOUN
gujaf-46	13	26	of	of	ADP
gujaf-46	13	27	international	international	ADJ
gujaf-46	13	28	accounting	accounting	NOUN
gujaf-46	13	29	standard	standard	NOUN
gujaf-46	13	30	41	41	NUM
gujaf-46	13	31	(	(	PUNCT
gujaf-46	13	32	herbohn	herbohn	PROPN
gujaf-46	13	33	&	&	CCONJ
gujaf-46	13	34	herbohn	herbohn	PROPN
gujaf-46	13	35	,	,	PUNCT
gujaf-46	13	36	2006	2006	NUM
gujaf-46	13	37	)	)	PUNCT
gujaf-46	13	38	.	.	PUNCT
gujaf-46	14	1	this	this	PRON
gujaf-46	14	2	is	be	AUX
gujaf-46	14	3	because	because	SCONJ
gujaf-46	14	4	there	there	PRON
gujaf-46	14	5	had	have	AUX
gujaf-46	14	6	been	be	AUX
gujaf-46	14	7	no	no	DET
gujaf-46	14	8	local	local	ADJ
gujaf-46	14	9	standard	standard	NOUN
gujaf-46	14	10	that	that	PRON
gujaf-46	14	11	specifically	specifically	ADV
gujaf-46	14	12	dealt	deal	VERB
gujaf-46	14	13	with	with	ADP
gujaf-46	14	14	accounting	accounting	NOUN
gujaf-46	14	15	for	for	ADP
gujaf-46	14	16	agriculture	agriculture	NOUN
gujaf-46	14	17	.	.	PUNCT
gujaf-46	15	1	agriculture	agriculture	NOUN
gujaf-46	15	2	has	have	AUX
gujaf-46	15	3	been	be	AUX
gujaf-46	15	4	identified	identify	VERB
gujaf-46	15	5	as	as	ADP
gujaf-46	15	6	mainstay	mainstay	NOUN
gujaf-46	15	7	of	of	ADP
gujaf-46	15	8	nigerian	nigerian	ADJ
gujaf-46	15	9	economy	economy	NOUN
gujaf-46	15	10	.	.	PUNCT
gujaf-46	16	1	it	it	PRON
gujaf-46	16	2	occupies	occupy	VERB
gujaf-46	16	3	a	a	DET
gujaf-46	16	4	strategic	strategic	ADJ
gujaf-46	16	5	position	position	NOUN
gujaf-46	16	6	in	in	ADP
gujaf-46	16	7	nigerian	nigerian	ADJ
gujaf-46	16	8	economy	economy	NOUN
gujaf-46	16	9	as	as	SCONJ
gujaf-46	16	10	it	it	PRON
gujaf-46	16	11	is	be	AUX
gujaf-46	16	12	one	one	NUM
gujaf-46	16	13	of	of	ADP
gujaf-46	16	14	the	the	DET
gujaf-46	16	15	largest	large	ADJ
gujaf-46	16	16	contributors	contributor	NOUN
gujaf-46	16	17	to	to	ADP
gujaf-46	16	18	nigerian	nigerian	ADJ
gujaf-46	16	19	growth	growth	NOUN
gujaf-46	16	20	domestic	domestic	ADJ
gujaf-46	16	21	product	product	NOUN
gujaf-46	16	22	(	(	PUNCT
gujaf-46	16	23	gdp	gdp	NOUN
gujaf-46	16	24	)	)	PUNCT
gujaf-46	16	25	.	.	PUNCT
gujaf-46	17	1	until	until	ADP
gujaf-46	17	2	early	early	ADJ
gujaf-46	17	3	2016	2016	NUM
gujaf-46	17	4	,	,	PUNCT
gujaf-46	17	5	there	there	PRON
gujaf-46	17	6	had	have	AUX
gujaf-46	17	7	been	be	AUX
gujaf-46	17	8	no	no	DET
gujaf-46	17	9	significant	significant	ADJ
gujaf-46	17	10	attention	attention	NOUN
gujaf-46	17	11	to	to	ADP
gujaf-46	17	12	the	the	DET
gujaf-46	17	13	sector	sector	NOUN
gujaf-46	17	14	.	.	PUNCT
gujaf-46	18	1	today	today	NOUN
gujaf-46	18	2	following	follow	VERB
gujaf-46	18	3	the	the	DET
gujaf-46	18	4	efforts	effort	NOUN
gujaf-46	18	5	by	by	ADP
gujaf-46	18	6	federal	federal	ADJ
gujaf-46	18	7	government	government	NOUN
gujaf-46	18	8	to	to	PART
gujaf-46	18	9	diversify	diversify	VERB
gujaf-46	18	10	the	the	DET
gujaf-46	18	11	economy	economy	NOUN
gujaf-46	18	12	,	,	PUNCT
gujaf-46	18	13	market	market	NOUN
gujaf-46	18	14	capitalization	capitalization	NOUN
gujaf-46	18	15	of	of	ADP
gujaf-46	18	16	agricultural	agricultural	ADJ
gujaf-46	18	17	sector	sector	NOUN
gujaf-46	18	18	on	on	ADP
gujaf-46	18	19	the	the	DET
gujaf-46	18	20	nigerian	nigerian	ADJ
gujaf-46	18	21	stock	stock	NOUN
gujaf-46	18	22	exchange	exchange	NOUN
gujaf-46	18	23	stood	stand	VERB
gujaf-46	18	24	at	at	ADP
gujaf-46	18	25	n103.017	n103.017	ADJ
gujaf-46	18	26	billion	billion	NUM
gujaf-46	18	27	as	as	ADP
gujaf-46	18	28	at	at	ADP
gujaf-46	18	29	september	september	PROPN
gujaf-46	18	30	2019	2019	NUM
gujaf-46	18	31	(	(	PUNCT
gujaf-46	18	32	leadership	leadership	NOUN
gujaf-46	18	33	,	,	PUNCT
gujaf-46	18	34	2019	2019	NUM
gujaf-46	18	35	)	)	PUNCT
gujaf-46	18	36	.	.	PUNCT
gujaf-46	19	1	prior	prior	ADV
gujaf-46	19	2	to	to	ADP
gujaf-46	19	3	adoption	adoption	NOUN
gujaf-46	19	4	of	of	ADP
gujaf-46	19	5	international	international	ADJ
gujaf-46	19	6	accounting	accounting	NOUN
gujaf-46	19	7	standard	standard	NOUN
gujaf-46	19	8	on	on	ADP
gujaf-46	19	9	agriculture	agriculture	NOUN
gujaf-46	19	10	,	,	PUNCT
gujaf-46	19	11	mailto:mmbagudo@gmail.com	mailto:mmbagudo@gmail.com	PROPN
gujaf-46	19	12	mailto:ysmkafi22@gmail.com	mailto:ysmkafi22@gmail.com	PROPN
gujaf-46	19	13	gusau	gusau	PROPN
gujaf-46	19	14	journal	journal	PROPN
gujaf-46	19	15	of	of	ADP
gujaf-46	19	16	accounting	accounting	NOUN
gujaf-46	19	17	and	and	CCONJ
gujaf-46	19	18	finance	finance	NOUN
gujaf-46	19	19	,	,	PUNCT
gujaf-46	19	20	vol	vol	NOUN
gujaf-46	19	21	.	.	PROPN
gujaf-46	19	22	2	2	NUM
gujaf-46	19	23	,	,	PUNCT
gujaf-46	19	24	issue	issue	NOUN
gujaf-46	19	25	1	1	NUM
gujaf-46	19	26	,	,	PUNCT
gujaf-46	19	27	april	april	PROPN
gujaf-46	19	28	,	,	PUNCT
gujaf-46	19	29	2021	2021	NUM
gujaf-46	19	30	3	3	NUM
gujaf-46	19	31	accounting	account	VERB
gujaf-46	19	32	for	for	ADP
gujaf-46	19	33	agriculture	agriculture	NOUN
gujaf-46	19	34	did	do	AUX
gujaf-46	19	35	not	not	PART
gujaf-46	19	36	attract	attract	VERB
gujaf-46	19	37	the	the	DET
gujaf-46	19	38	attention	attention	NOUN
gujaf-46	19	39	of	of	ADP
gujaf-46	19	40	accounting	accounting	NOUN
gujaf-46	19	41	and	and	CCONJ
gujaf-46	19	42	finance	finance	NOUN
gujaf-46	19	43	researchers	researcher	NOUN
gujaf-46	19	44	in	in	ADP
gujaf-46	19	45	nigeria	nigeria	PROPN
gujaf-46	19	46	.	.	PUNCT
gujaf-46	20	1	accounting	account	VERB
gujaf-46	20	2	for	for	ADP
gujaf-46	20	3	agricultural	agricultural	ADJ
gujaf-46	20	4	activities	activity	NOUN
gujaf-46	20	5	was	be	AUX
gujaf-46	20	6	based	base	VERB
gujaf-46	20	7	on	on	ADP
gujaf-46	20	8	historical	historical	ADJ
gujaf-46	20	9	costs	cost	NOUN
gujaf-46	20	10	method	method	NOUN
gujaf-46	20	11	which	which	PRON
gujaf-46	20	12	had	have	VERB
gujaf-46	20	13	limitation	limitation	NOUN
gujaf-46	20	14	of	of	ADP
gujaf-46	20	15	not	not	PART
gujaf-46	20	16	catering	cater	VERB
gujaf-46	20	17	for	for	ADP
gujaf-46	20	18	the	the	DET
gujaf-46	20	19	unique	unique	ADJ
gujaf-46	20	20	characteristics	characteristic	NOUN
gujaf-46	20	21	of	of	ADP
gujaf-46	20	22	biological	biological	ADJ
gujaf-46	20	23	assets	asset	NOUN
gujaf-46	20	24	;	;	PUNCT
gujaf-46	20	25	one	one	NUM
gujaf-46	20	26	of	of	ADP
gujaf-46	20	27	the	the	DET
gujaf-46	20	28	important	important	ADJ
gujaf-46	20	29	components	component	NOUN
gujaf-46	20	30	of	of	ADP
gujaf-46	20	31	accounting	account	VERB
gujaf-46	20	32	for	for	ADP
gujaf-46	20	33	agriculture	agriculture	NOUN
gujaf-46	20	34	.	.	PUNCT
gujaf-46	21	1	there	there	PRON
gujaf-46	21	2	is	be	VERB
gujaf-46	21	3	now	now	ADV
gujaf-46	21	4	international	international	ADJ
gujaf-46	21	5	accounting	accounting	NOUN
gujaf-46	21	6	standard	standard	NOUN
gujaf-46	21	7	on	on	ADP
gujaf-46	21	8	agriculture	agriculture	NOUN
gujaf-46	21	9	(	(	PUNCT
gujaf-46	21	10	hereinunder	hereinunder	PROPN
gujaf-46	21	11	referred	refer	VERB
gujaf-46	21	12	to	to	ADP
gujaf-46	21	13	as	as	ADP
gujaf-46	21	14	ias	ias	PROPN
gujaf-46	21	15	41	41	NUM
gujaf-46	21	16	)	)	PUNCT
gujaf-46	21	17	which	which	PRON
gujaf-46	21	18	is	be	AUX
gujaf-46	21	19	expected	expect	VERB
gujaf-46	21	20	to	to	PART
gujaf-46	21	21	be	be	AUX
gujaf-46	21	22	used	use	VERB
gujaf-46	21	23	in	in	ADP
gujaf-46	21	24	reporting	report	VERB
gujaf-46	21	25	the	the	DET
gujaf-46	21	26	financial	financial	ADJ
gujaf-46	21	27	matters	matter	NOUN
gujaf-46	21	28	of	of	ADP
gujaf-46	21	29	agricultural	agricultural	ADJ
gujaf-46	21	30	firms	firm	NOUN
gujaf-46	21	31	.	.	PUNCT
gujaf-46	22	1	additionally	additionally	ADV
gujaf-46	22	2	,	,	PUNCT
gujaf-46	22	3	there	there	PRON
gujaf-46	22	4	is	be	VERB
gujaf-46	22	5	strong	strong	ADJ
gujaf-46	22	6	compliance	compliance	NOUN
gujaf-46	22	7	with	with	ADP
gujaf-46	22	8	the	the	DET
gujaf-46	22	9	standard	standard	NOUN
gujaf-46	22	10	by	by	ADP
gujaf-46	22	11	all	all	DET
gujaf-46	22	12	listed	list	VERB
gujaf-46	22	13	agricultural	agricultural	ADJ
gujaf-46	22	14	firms	firm	NOUN
gujaf-46	22	15	in	in	ADP
gujaf-46	22	16	nigeria	nigeria	PROPN
gujaf-46	22	17	(	(	PUNCT
gujaf-46	22	18	ibrahim	ibrahim	PROPN
gujaf-46	22	19	&	&	CCONJ
gujaf-46	22	20	kurfi	kurfi	PROPN
gujaf-46	22	21	,	,	PUNCT
gujaf-46	22	22	2019	2019	NUM
gujaf-46	22	23	)	)	PUNCT
gujaf-46	22	24	specifically	specifically	ADV
gujaf-46	22	25	,	,	PUNCT
gujaf-46	22	26	the	the	DET
gujaf-46	22	27	standard	standard	NOUN
gujaf-46	22	28	covers	cover	VERB
gujaf-46	22	29	biological	biological	ADJ
gujaf-46	22	30	assets	asset	NOUN
gujaf-46	22	31	,	,	PUNCT
gujaf-46	22	32	agricultural	agricultural	ADJ
gujaf-46	22	33	produce	produce	NOUN
gujaf-46	22	34	at	at	ADP
gujaf-46	22	35	the	the	DET
gujaf-46	22	36	point	point	NOUN
gujaf-46	22	37	of	of	ADP
gujaf-46	22	38	harvest	harvest	NOUN
gujaf-46	22	39	and	and	CCONJ
gujaf-46	22	40	government	government	NOUN
gujaf-46	22	41	grants	grant	NOUN
gujaf-46	22	42	.	.	PUNCT
gujaf-46	23	1	the	the	DET
gujaf-46	23	2	underlying	underlying	ADJ
gujaf-46	23	3	principle	principle	NOUN
gujaf-46	23	4	of	of	ADP
gujaf-46	23	5	ias	ias	PROPN
gujaf-46	23	6	41	41	NUM
gujaf-46	23	7	is	be	AUX
gujaf-46	23	8	that	that	SCONJ
gujaf-46	23	9	increases	increase	NOUN
gujaf-46	23	10	in	in	ADP
gujaf-46	23	11	the	the	DET
gujaf-46	23	12	values	value	NOUN
gujaf-46	23	13	of	of	ADP
gujaf-46	23	14	all	all	DET
gujaf-46	23	15	biological	biological	ADJ
gujaf-46	23	16	assets	asset	NOUN
gujaf-46	23	17	owned	own	VERB
gujaf-46	23	18	by	by	ADP
gujaf-46	23	19	reporting	report	VERB
gujaf-46	23	20	entity	entity	NOUN
gujaf-46	23	21	are	be	AUX
gujaf-46	23	22	recognized	recognize	VERB
gujaf-46	23	23	as	as	ADP
gujaf-46	23	24	the	the	DET
gujaf-46	23	25	assets	asset	NOUN
gujaf-46	23	26	grown	grow	VERB
gujaf-46	23	27	not	not	PART
gujaf-46	23	28	solely	solely	ADV
gujaf-46	23	29	on	on	ADP
gujaf-46	23	30	harvest	harvest	NOUN
gujaf-46	23	31	or	or	CCONJ
gujaf-46	23	32	sales	sale	NOUN
gujaf-46	23	33	(	(	PUNCT
gujaf-46	23	34	iasb	iasb	NOUN
gujaf-46	23	35	,	,	PUNCT
gujaf-46	23	36	2014	2014	NUM
gujaf-46	23	37	)	)	PUNCT
gujaf-46	23	38	.	.	PUNCT
gujaf-46	24	1	the	the	DET
gujaf-46	24	2	adoption	adoption	NOUN
gujaf-46	24	3	of	of	ADP
gujaf-46	24	4	ias	ias	PROPN
gujaf-46	24	5	41	41	NUM
gujaf-46	24	6	represents	represent	VERB
gujaf-46	24	7	a	a	DET
gujaf-46	24	8	radical	radical	ADJ
gujaf-46	24	9	change	change	NOUN
gujaf-46	24	10	from	from	ADP
gujaf-46	24	11	the	the	DET
gujaf-46	24	12	historical	historical	ADJ
gujaf-46	24	13	cost	cost	NOUN
gujaf-46	24	14	model	model	NOUN
gujaf-46	24	15	because	because	SCONJ
gujaf-46	24	16	the	the	DET
gujaf-46	24	17	standard	standard	NOUN
gujaf-46	24	18	requires	require	VERB
gujaf-46	24	19	that	that	SCONJ
gujaf-46	24	20	biological	biological	ADJ
gujaf-46	24	21	assets	asset	NOUN
gujaf-46	24	22	be	be	AUX
gujaf-46	24	23	measured	measure	VERB
gujaf-46	24	24	at	at	ADP
gujaf-46	24	25	fair	fair	ADJ
gujaf-46	24	26	value	value	NOUN
gujaf-46	24	27	less	less	ADJ
gujaf-46	24	28	cost	cost	NOUN
gujaf-46	24	29	to	to	PART
gujaf-46	24	30	sell	sell	VERB
gujaf-46	24	31	on	on	ADP
gujaf-46	24	32	initial	initial	ADJ
gujaf-46	24	33	recognition	recognition	NOUN
gujaf-46	24	34	and	and	CCONJ
gujaf-46	24	35	at	at	ADP
gujaf-46	24	36	subsequent	subsequent	ADJ
gujaf-46	24	37	reporting	reporting	NOUN
gujaf-46	24	38	dates	date	NOUN
gujaf-46	24	39	.	.	PUNCT
gujaf-46	25	1	however	however	ADV
gujaf-46	25	2	,	,	PUNCT
gujaf-46	25	3	there	there	PRON
gujaf-46	25	4	is	be	VERB
gujaf-46	25	5	one	one	NUM
gujaf-46	25	6	notable	notable	ADJ
gujaf-46	25	7	exception	exception	NOUN
gujaf-46	25	8	on	on	ADP
gujaf-46	25	9	initial	initial	ADJ
gujaf-46	25	10	recognition	recognition	NOUN
gujaf-46	25	11	of	of	ADP
gujaf-46	25	12	biological	biological	ADJ
gujaf-46	25	13	asset	asset	NOUN
gujaf-46	25	14	.	.	PUNCT
gujaf-46	26	1	where	where	SCONJ
gujaf-46	26	2	there	there	PRON
gujaf-46	26	3	is	be	VERB
gujaf-46	26	4	no	no	DET
gujaf-46	26	5	available	available	ADJ
gujaf-46	26	6	market	market	NOUN
gujaf-46	26	7	to	to	PART
gujaf-46	26	8	be	be	AUX
gujaf-46	26	9	used	use	VERB
gujaf-46	26	10	as	as	ADP
gujaf-46	26	11	a	a	DET
gujaf-46	26	12	basis	basis	NOUN
gujaf-46	26	13	for	for	ADP
gujaf-46	26	14	estimation	estimation	NOUN
gujaf-46	26	15	and	and	CCONJ
gujaf-46	26	16	the	the	DET
gujaf-46	26	17	reporting	reporting	NOUN
gujaf-46	26	18	entity	entity	NOUN
gujaf-46	26	19	can	can	AUX
gujaf-46	26	20	not	not	PART
gujaf-46	26	21	reliably	reliably	ADV
gujaf-46	26	22	estimate	estimate	VERB
gujaf-46	26	23	the	the	DET
gujaf-46	26	24	fair	fair	ADJ
gujaf-46	26	25	value	value	NOUN
gujaf-46	26	26	,	,	PUNCT
gujaf-46	26	27	the	the	DET
gujaf-46	26	28	assets	asset	NOUN
gujaf-46	26	29	should	should	AUX
gujaf-46	26	30	be	be	AUX
gujaf-46	26	31	measured	measure	VERB
gujaf-46	26	32	at	at	ADP
gujaf-46	26	33	cost	cost	NOUN
gujaf-46	26	34	less	less	ADJ
gujaf-46	26	35	depreciation	depreciation	NOUN
gujaf-46	26	36	and	and	CCONJ
gujaf-46	26	37	impairment	impairment	NOUN
gujaf-46	26	38	(	(	PUNCT
gujaf-46	26	39	gonçalves	gonçalves	PROPN
gujaf-46	26	40	&	&	CCONJ
gujaf-46	26	41	lopes	lopes	PROPN
gujaf-46	26	42	,	,	PUNCT
gujaf-46	26	43	2014	2014	NUM
gujaf-46	26	44	)	)	PUNCT
gujaf-46	26	45	.	.	PUNCT
gujaf-46	27	1	in	in	ADP
gujaf-46	27	2	addition	addition	NOUN
gujaf-46	27	3	,	,	PUNCT
gujaf-46	27	4	agricultural	agricultural	ADJ
gujaf-46	27	5	produce	produce	NOUN
gujaf-46	27	6	shall	shall	AUX
gujaf-46	27	7	also	also	ADV
gujaf-46	27	8	be	be	AUX
gujaf-46	27	9	measured	measure	VERB
gujaf-46	27	10	at	at	ADP
gujaf-46	27	11	fair	fair	ADJ
gujaf-46	27	12	value	value	NOUN
gujaf-46	27	13	less	less	ADJ
gujaf-46	27	14	cost	cost	NOUN
gujaf-46	27	15	to	to	PART
gujaf-46	27	16	sell	sell	VERB
gujaf-46	27	17	but	but	CCONJ
gujaf-46	27	18	at	at	ADP
gujaf-46	27	19	the	the	DET
gujaf-46	27	20	point	point	NOUN
gujaf-46	27	21	of	of	ADP
gujaf-46	27	22	harvest	harvest	NOUN
gujaf-46	27	23	only	only	ADV
gujaf-46	27	24	despite	despite	SCONJ
gujaf-46	27	25	the	the	DET
gujaf-46	27	26	fact	fact	NOUN
gujaf-46	27	27	that	that	SCONJ
gujaf-46	27	28	studies	study	NOUN
gujaf-46	27	29	have	have	AUX
gujaf-46	27	30	shown	show	VERB
gujaf-46	27	31	that	that	SCONJ
gujaf-46	27	32	agricultural	agricultural	ADJ
gujaf-46	27	33	firms	firm	NOUN
gujaf-46	27	34	have	have	AUX
gujaf-46	27	35	complied	comply	VERB
gujaf-46	27	36	with	with	ADP
gujaf-46	27	37	ias	ias	PROPN
gujaf-46	27	38	41	41	NUM
gujaf-46	27	39	(	(	PUNCT
gujaf-46	27	40	ibrahim	ibrahim	PROPN
gujaf-46	27	41	&	&	CCONJ
gujaf-46	27	42	kurfi	kurfi	PROPN
gujaf-46	27	43	,	,	PUNCT
gujaf-46	27	44	2019	2019	NUM
gujaf-46	27	45	)	)	PUNCT
gujaf-46	27	46	,	,	PUNCT
gujaf-46	27	47	yet	yet	CCONJ
gujaf-46	27	48	there	there	PRON
gujaf-46	27	49	is	be	VERB
gujaf-46	27	50	little	little	ADJ
gujaf-46	27	51	effort	effort	NOUN
gujaf-46	27	52	to	to	PART
gujaf-46	27	53	empirically	empirically	ADV
gujaf-46	27	54	examine	examine	VERB
gujaf-46	27	55	those	those	DET
gujaf-46	27	56	variables	variable	NOUN
gujaf-46	27	57	that	that	PRON
gujaf-46	27	58	influence	influence	VERB
gujaf-46	27	59	the	the	DET
gujaf-46	27	60	compliance	compliance	NOUN
gujaf-46	27	61	with	with	ADP
gujaf-46	27	62	the	the	DET
gujaf-46	27	63	standard	standard	NOUN
gujaf-46	27	64	.	.	PUNCT
gujaf-46	28	1	most	most	ADJ
gujaf-46	28	2	of	of	ADP
gujaf-46	28	3	the	the	DET
gujaf-46	28	4	studies	study	NOUN
gujaf-46	28	5	to	to	ADP
gujaf-46	28	6	this	this	DET
gujaf-46	28	7	effect	effect	NOUN
gujaf-46	28	8	have	have	AUX
gujaf-46	28	9	focused	focus	VERB
gujaf-46	28	10	on	on	ADP
gujaf-46	28	11	other	other	ADJ
gujaf-46	28	12	sectors	sector	NOUN
gujaf-46	28	13	.	.	PUNCT
gujaf-46	29	1	for	for	ADP
gujaf-46	29	2	example	example	NOUN
gujaf-46	29	3	,	,	PUNCT
gujaf-46	29	4	odia	odia	PROPN
gujaf-46	29	5	(	(	PUNCT
gujaf-46	29	6	2016	2016	NUM
gujaf-46	29	7	)	)	PUNCT
gujaf-46	29	8	examined	examine	VERB
gujaf-46	29	9	the	the	DET
gujaf-46	29	10	determinants	determinant	NOUN
gujaf-46	29	11	of	of	ADP
gujaf-46	29	12	ifrs	ifrs	ADJ
gujaf-46	29	13	compliance	compliance	NOUN
gujaf-46	29	14	of	of	ADP
gujaf-46	29	15	50	50	NUM
gujaf-46	29	16	companies	company	NOUN
gujaf-46	29	17	quoted	quote	VERB
gujaf-46	29	18	in	in	ADP
gujaf-46	29	19	nigerian	nigerian	ADJ
gujaf-46	29	20	stock	stock	NOUN
gujaf-46	29	21	exchange	exchange	NOUN
gujaf-46	29	22	from	from	ADP
gujaf-46	29	23	2011	2011	NUM
gujaf-46	29	24	to	to	ADP
gujaf-46	29	25	2013	2013	NUM
gujaf-46	29	26	while	while	SCONJ
gujaf-46	29	27	modugua	modugua	NOUN
gujaf-46	29	28	nd	nd	PRON
gujaf-46	29	29	eboigbe	eboigbe	NOUN
gujaf-46	29	30	(	(	PUNCT
gujaf-46	29	31	2017	2017	NUM
gujaf-46	29	32	)	)	PUNCT
gujaf-46	29	33	also	also	ADV
gujaf-46	29	34	studied	study	VERB
gujaf-46	29	35	the	the	DET
gujaf-46	29	36	determinants	determinant	NOUN
gujaf-46	29	37	of	of	ADP
gujaf-46	29	38	corporate	corporate	ADJ
gujaf-46	29	39	disclosure	disclosure	NOUN
gujaf-46	29	40	of	of	ADP
gujaf-46	29	41	60	60	NUM
gujaf-46	29	42	companies	company	NOUN
gujaf-46	29	43	after	after	ADP
gujaf-46	29	44	the	the	DET
gujaf-46	29	45	adoption	adoption	NOUN
gujaf-46	29	46	of	of	ADP
gujaf-46	29	47	ifrs	ifrs	PROPN
gujaf-46	29	48	in	in	ADP
gujaf-46	29	49	nigeria	nigeria	PROPN
gujaf-46	29	50	and	and	CCONJ
gujaf-46	29	51	considering	consider	VERB
gujaf-46	29	52	the	the	DET
gujaf-46	29	53	variables	variable	NOUN
gujaf-46	29	54	studied	study	VERB
gujaf-46	29	55	the	the	DET
gujaf-46	29	56	sample	sample	NOUN
gujaf-46	29	57	may	may	AUX
gujaf-46	29	58	not	not	PART
gujaf-46	29	59	include	include	VERB
gujaf-46	29	60	agriculture	agriculture	NOUN
gujaf-46	29	61	,	,	PUNCT
gujaf-46	29	62	segun	segun	VERB
gujaf-46	29	63	(	(	PUNCT
gujaf-46	29	64	2019	2019	NUM
gujaf-46	29	65	)	)	PUNCT
gujaf-46	29	66	studied	study	VERB
gujaf-46	29	67	small	small	ADJ
gujaf-46	29	68	and	and	CCONJ
gujaf-46	29	69	medium	medium	ADJ
gujaf-46	29	70	scale	scale	NOUN
gujaf-46	29	71	enterprises	enterprise	NOUN
gujaf-46	29	72	(	(	PUNCT
gujaf-46	29	73	smses	smse	NOUN
gujaf-46	29	74	)	)	PUNCT
gujaf-46	29	75	and	and	CCONJ
gujaf-46	29	76	then	then	ADV
gujaf-46	29	77	echobu	echobu	VERB
gujaf-46	29	78	,	,	PUNCT
gujaf-46	29	79	okika	okika	NOUN
gujaf-46	29	80	and	and	CCONJ
gujaf-46	29	81	mailafia	mailafia	NOUN
gujaf-46	29	82	(	(	PUNCT
gujaf-46	29	83	2017	2017	NUM
gujaf-46	29	84	)	)	PUNCT
gujaf-46	29	85	agriculture	agriculture	NOUN
gujaf-46	29	86	and	and	CCONJ
gujaf-46	29	87	natural	natural	ADJ
gujaf-46	29	88	resources	resource	NOUN
gujaf-46	29	89	sector	sector	NOUN
gujaf-46	29	90	as	as	SCONJ
gujaf-46	29	91	can	can	AUX
gujaf-46	29	92	be	be	AUX
gujaf-46	29	93	seen	see	VERB
gujaf-46	29	94	from	from	ADP
gujaf-46	29	95	above	above	ADV
gujaf-46	29	96	,	,	PUNCT
gujaf-46	29	97	most	most	ADJ
gujaf-46	29	98	of	of	ADP
gujaf-46	29	99	the	the	DET
gujaf-46	29	100	studies	study	NOUN
gujaf-46	29	101	on	on	ADP
gujaf-46	29	102	determinants	determinant	NOUN
gujaf-46	29	103	of	of	ADP
gujaf-46	29	104	compliances	compliance	NOUN
gujaf-46	29	105	in	in	ADP
gujaf-46	29	106	nigeria	nigeria	PROPN
gujaf-46	29	107	have	have	AUX
gujaf-46	29	108	been	be	AUX
gujaf-46	29	109	conducted	conduct	VERB
gujaf-46	29	110	with	with	ADP
gujaf-46	29	111	focus	focus	NOUN
gujaf-46	29	112	on	on	ADP
gujaf-46	29	113	other	other	ADJ
gujaf-46	29	114	sectors	sector	NOUN
gujaf-46	29	115	of	of	ADP
gujaf-46	29	116	our	our	PRON
gujaf-46	29	117	economy	economy	NOUN
gujaf-46	29	118	with	with	ADP
gujaf-46	29	119	little	little	ADJ
gujaf-46	29	120	or	or	CCONJ
gujaf-46	29	121	no	no	PRON
gujaf-46	29	122	study	study	NOUN
gujaf-46	29	123	that	that	PRON
gujaf-46	29	124	specifically	specifically	ADV
gujaf-46	29	125	covers	cover	VERB
gujaf-46	29	126	agriculture	agriculture	NOUN
gujaf-46	29	127	.	.	PUNCT
gujaf-46	30	1	and	and	CCONJ
gujaf-46	30	2	given	give	VERB
gujaf-46	30	3	the	the	DET
gujaf-46	30	4	importance	importance	NOUN
gujaf-46	30	5	of	of	ADP
gujaf-46	30	6	agriculture	agriculture	NOUN
gujaf-46	30	7	to	to	ADP
gujaf-46	30	8	nigerian	nigerian	ADJ
gujaf-46	30	9	economy	economy	NOUN
gujaf-46	30	10	;	;	PUNCT
gujaf-46	30	11	there	there	PRON
gujaf-46	30	12	is	be	VERB
gujaf-46	30	13	the	the	DET
gujaf-46	30	14	need	need	NOUN
gujaf-46	30	15	for	for	SCONJ
gujaf-46	30	16	empirical	empirical	ADJ
gujaf-46	30	17	studies	study	NOUN
gujaf-46	30	18	to	to	PART
gujaf-46	30	19	be	be	AUX
gujaf-46	30	20	carried	carry	VERB
gujaf-46	30	21	out	out	ADP
gujaf-46	30	22	to	to	PART
gujaf-46	30	23	examine	examine	VERB
gujaf-46	30	24	those	those	DET
gujaf-46	30	25	factors	factor	NOUN
gujaf-46	30	26	that	that	PRON
gujaf-46	30	27	can	can	AUX
gujaf-46	30	28	influence	influence	VERB
gujaf-46	30	29	compliance	compliance	NOUN
gujaf-46	30	30	with	with	ADP
gujaf-46	30	31	ias	ias	PROPN
gujaf-46	30	32	41	41	NUM
gujaf-46	30	33	on	on	ADP
gujaf-46	30	34	agriculture	agriculture	NOUN
gujaf-46	30	35	;	;	PUNCT
gujaf-46	30	36	a	a	DET
gujaf-46	30	37	standard	standard	NOUN
gujaf-46	30	38	that	that	PRON
gujaf-46	30	39	had	have	VERB
gujaf-46	30	40	hitherto	hitherto	NOUN
gujaf-46	30	41	been	be	AUX
gujaf-46	30	42	nonexistent	nonexistent	ADJ
gujaf-46	30	43	in	in	ADP
gujaf-46	30	44	our	our	PRON
gujaf-46	30	45	financial	financial	ADJ
gujaf-46	30	46	reporting	reporting	NOUN
gujaf-46	30	47	framework	framework	NOUN
gujaf-46	30	48	.	.	PUNCT
gujaf-46	31	1	moreover	moreover	ADV
gujaf-46	31	2	,	,	PUNCT
gujaf-46	31	3	in	in	ADP
gujaf-46	31	4	studying	study	VERB
gujaf-46	31	5	the	the	DET
gujaf-46	31	6	determinants	determinant	NOUN
gujaf-46	31	7	of	of	ADP
gujaf-46	31	8	compliance	compliance	NOUN
gujaf-46	31	9	with	with	ADP
gujaf-46	31	10	ifrs	ifrs	PROPN
gujaf-46	31	11	in	in	ADP
gujaf-46	31	12	nigeria	nigeria	PROPN
gujaf-46	31	13	,	,	PUNCT
gujaf-46	31	14	researchers	researcher	NOUN
gujaf-46	31	15	have	have	AUX
gujaf-46	31	16	focused	focus	VERB
gujaf-46	31	17	on	on	ADP
gujaf-46	31	18	variables	variable	NOUN
gujaf-46	31	19	that	that	PRON
gujaf-46	31	20	are	be	AUX
gujaf-46	31	21	mostly	mostly	ADV
gujaf-46	31	22	universally	universally	ADV
gujaf-46	31	23	applicable	applicable	ADJ
gujaf-46	31	24	to	to	ADP
gujaf-46	31	25	all	all	DET
gujaf-46	31	26	firms	firm	NOUN
gujaf-46	31	27	operating	operate	VERB
gujaf-46	31	28	in	in	ADP
gujaf-46	31	29	all	all	DET
gujaf-46	31	30	sectors	sector	NOUN
gujaf-46	31	31	of	of	ADP
gujaf-46	31	32	the	the	DET
gujaf-46	31	33	economy	economy	NOUN
gujaf-46	31	34	.	.	PUNCT
gujaf-46	32	1	for	for	ADP
gujaf-46	32	2	example	example	NOUN
gujaf-46	32	3	,	,	PUNCT
gujaf-46	32	4	while	while	SCONJ
gujaf-46	32	5	odia	odia	PROPN
gujaf-46	32	6	(	(	PUNCT
gujaf-46	32	7	2016	2016	NUM
gujaf-46	32	8	)	)	PUNCT
gujaf-46	32	9	focused	focus	VERB
gujaf-46	32	10	mainly	mainly	ADV
gujaf-46	32	11	on	on	ADP
gujaf-46	32	12	firm	firm	ADJ
gujaf-46	32	13	size	size	NOUN
gujaf-46	32	14	,	,	PUNCT
gujaf-46	32	15	leverage	leverage	NOUN
gujaf-46	32	16	,	,	PUNCT
gujaf-46	32	17	operating	operate	VERB
gujaf-46	32	18	cash	cash	NOUN
gujaf-46	32	19	flow	flow	NOUN
gujaf-46	32	20	and	and	CCONJ
gujaf-46	32	21	liquidity	liquidity	NOUN
gujaf-46	32	22	,	,	PUNCT
gujaf-46	32	23	modugua	modugua	NOUN
gujaf-46	32	24	and	and	CCONJ
gujaf-46	32	25	eboigbe	eboigbe	NOUN
gujaf-46	32	26	(	(	PUNCT
gujaf-46	32	27	2017	2017	NUM
gujaf-46	32	28	)	)	PUNCT
gujaf-46	32	29	studied	study	VERB
gujaf-46	32	30	firm	firm	ADJ
gujaf-46	32	31	size	size	NOUN
gujaf-46	32	32	and	and	CCONJ
gujaf-46	32	33	leverage	leverage	NOUN
gujaf-46	32	34	only	only	ADV
gujaf-46	32	35	and	and	CCONJ
gujaf-46	32	36	segun	segun	VERB
gujaf-46	32	37	(	(	PUNCT
gujaf-46	32	38	2019	2019	NUM
gujaf-46	32	39	)	)	PUNCT
gujaf-46	32	40	mainly	mainly	ADV
gujaf-46	32	41	looked	look	VERB
gujaf-46	32	42	at	at	ADP
gujaf-46	32	43	auditor	auditor	NOUN
gujaf-46	32	44	type	type	NOUN
gujaf-46	32	45	and	and	CCONJ
gujaf-46	32	46	company	company	NOUN
gujaf-46	32	47	age	age	NOUN
gujaf-46	32	48	.	.	PUNCT
gujaf-46	33	1	the	the	DET
gujaf-46	33	2	results	result	NOUN
gujaf-46	33	3	generated	generate	VERB
gujaf-46	33	4	from	from	ADP
gujaf-46	33	5	these	these	DET
gujaf-46	33	6	studies	study	NOUN
gujaf-46	33	7	can	can	AUX
gujaf-46	33	8	not	not	PART
gujaf-46	33	9	be	be	AUX
gujaf-46	33	10	specifically	specifically	ADV
gujaf-46	33	11	applied	apply	VERB
gujaf-46	33	12	in	in	ADP
gujaf-46	33	13	agricultural	agricultural	ADJ
gujaf-46	33	14	sector	sector	NOUN
gujaf-46	33	15	.	.	PUNCT
gujaf-46	34	1	this	this	PRON
gujaf-46	34	2	is	be	AUX
gujaf-46	34	3	because	because	SCONJ
gujaf-46	34	4	variables	variable	NOUN
gujaf-46	34	5	that	that	PRON
gujaf-46	34	6	are	be	AUX
gujaf-46	34	7	peculiar	peculiar	ADJ
gujaf-46	34	8	to	to	ADP
gujaf-46	34	9	agricultural	agricultural	ADJ
gujaf-46	34	10	firms	firm	NOUN
gujaf-46	34	11	and	and	CCONJ
gujaf-46	34	12	covered	cover	VERB
gujaf-46	34	13	by	by	ADP
gujaf-46	34	14	the	the	DET
gujaf-46	34	15	standard	standard	NOUN
gujaf-46	34	16	like	like	ADP
gujaf-46	34	17	biological	biological	ADJ
gujaf-46	34	18	assets	asset	NOUN
gujaf-46	34	19	and	and	CCONJ
gujaf-46	34	20	governments	government	NOUN
gujaf-46	34	21	grants	grant	NOUN
gujaf-46	34	22	are	be	AUX
gujaf-46	34	23	least	least	ADV
gujaf-46	34	24	studied	study	VERB
gujaf-46	34	25	.	.	PUNCT
gujaf-46	35	1	gusau	gusau	PROPN
gujaf-46	35	2	journal	journal	PROPN
gujaf-46	35	3	of	of	ADP
gujaf-46	35	4	accounting	accounting	NOUN
gujaf-46	35	5	and	and	CCONJ
gujaf-46	35	6	finance	finance	NOUN
gujaf-46	35	7	,	,	PUNCT
gujaf-46	35	8	vol	vol	NOUN
gujaf-46	35	9	.	.	PROPN
gujaf-46	35	10	2	2	NUM
gujaf-46	35	11	,	,	PUNCT
gujaf-46	35	12	issue	issue	NOUN
gujaf-46	35	13	1	1	NUM
gujaf-46	35	14	,	,	PUNCT
gujaf-46	35	15	april	april	PROPN
gujaf-46	35	16	,	,	PUNCT
gujaf-46	35	17	2021	2021	NUM
gujaf-46	35	18	4	4	NUM
gujaf-46	35	19	this	this	DET
gujaf-46	35	20	study	study	NOUN
gujaf-46	35	21	intends	intend	VERB
gujaf-46	35	22	to	to	PART
gujaf-46	35	23	contribute	contribute	VERB
gujaf-46	35	24	to	to	ADP
gujaf-46	35	25	the	the	DET
gujaf-46	35	26	pool	pool	NOUN
gujaf-46	35	27	of	of	ADP
gujaf-46	35	28	existing	exist	VERB
gujaf-46	35	29	literature	literature	NOUN
gujaf-46	35	30	on	on	ADP
gujaf-46	35	31	compliance	compliance	NOUN
gujaf-46	35	32	with	with	ADP
gujaf-46	35	33	ias	ias	PROPN
gujaf-46	35	34	41	41	NUM
gujaf-46	35	35	by	by	ADP
gujaf-46	35	36	examining	examine	VERB
gujaf-46	35	37	the	the	DET
gujaf-46	35	38	influence	influence	NOUN
gujaf-46	35	39	of	of	ADP
gujaf-46	35	40	one	one	NUM
gujaf-46	35	41	of	of	ADP
gujaf-46	35	42	the	the	DET
gujaf-46	35	43	least	least	ADJ
gujaf-46	35	44	studied	studied	ADJ
gujaf-46	35	45	variables	variable	NOUN
gujaf-46	35	46	that	that	PRON
gujaf-46	35	47	is	be	AUX
gujaf-46	35	48	peculiar	peculiar	ADJ
gujaf-46	35	49	to	to	ADP
gujaf-46	35	50	agricultural	agricultural	ADJ
gujaf-46	35	51	sector	sector	NOUN
gujaf-46	35	52	to	to	PART
gujaf-46	35	53	which	which	PRON
gujaf-46	35	54	this	this	DET
gujaf-46	35	55	standard	standard	NOUN
gujaf-46	35	56	applies	apply	VERB
gujaf-46	35	57	.	.	PUNCT
gujaf-46	36	1	the	the	DET
gujaf-46	36	2	study	study	NOUN
gujaf-46	36	3	incorporates	incorporate	VERB
gujaf-46	36	4	biological	biological	ADJ
gujaf-46	36	5	asset	asset	NOUN
gujaf-46	36	6	intensity	intensity	NOUN
gujaf-46	36	7	as	as	ADP
gujaf-46	36	8	determinant	determinant	ADJ
gujaf-46	36	9	of	of	ADP
gujaf-46	36	10	compliance	compliance	NOUN
gujaf-46	36	11	with	with	ADP
gujaf-46	36	12	ias	ias	PROPN
gujaf-46	36	13	41	41	NUM
gujaf-46	36	14	.	.	PUNCT
gujaf-46	37	1	the	the	DET
gujaf-46	37	2	other	other	ADJ
gujaf-46	37	3	variables	variable	NOUN
gujaf-46	37	4	that	that	PRON
gujaf-46	37	5	are	be	AUX
gujaf-46	37	6	examined	examine	VERB
gujaf-46	37	7	in	in	ADP
gujaf-46	37	8	addition	addition	NOUN
gujaf-46	37	9	to	to	ADP
gujaf-46	37	10	biological	biological	ADJ
gujaf-46	37	11	assets	asset	NOUN
gujaf-46	37	12	intensity	intensity	NOUN
gujaf-46	37	13	in	in	ADP
gujaf-46	37	14	the	the	DET
gujaf-46	37	15	study	study	NOUN
gujaf-46	37	16	are	be	AUX
gujaf-46	37	17	liquidity	liquidity	NOUN
gujaf-46	37	18	,	,	PUNCT
gujaf-46	37	19	leverage	leverage	NOUN
gujaf-46	37	20	,	,	PUNCT
gujaf-46	37	21	firm	firm	ADJ
gujaf-46	37	22	size	size	NOUN
gujaf-46	37	23	and	and	CCONJ
gujaf-46	37	24	firm	firm	ADJ
gujaf-46	37	25	age	age	NOUN
gujaf-46	37	26	.	.	PUNCT
gujaf-46	38	1	in	in	ADP
gujaf-46	38	2	a	a	DET
gujaf-46	38	3	nutshell	nutshell	NOUN
gujaf-46	38	4	,	,	PUNCT
gujaf-46	38	5	the	the	DET
gujaf-46	38	6	study	study	NOUN
gujaf-46	38	7	seeks	seek	VERB
gujaf-46	38	8	to	to	PART
gujaf-46	38	9	examine	examine	VERB
gujaf-46	38	10	the	the	DET
gujaf-46	38	11	extent	extent	NOUN
gujaf-46	38	12	to	to	PART
gujaf-46	38	13	which	which	PRON
gujaf-46	38	14	biological	biological	ADJ
gujaf-46	38	15	intensity	intensity	NOUN
gujaf-46	38	16	,	,	PUNCT
gujaf-46	38	17	leverage	leverage	NOUN
gujaf-46	38	18	,	,	PUNCT
gujaf-46	38	19	liquidity	liquidity	NOUN
gujaf-46	38	20	firm	firm	NOUN
gujaf-46	38	21	size	size	NOUN
gujaf-46	38	22	and	and	CCONJ
gujaf-46	38	23	firm	firm	ADJ
gujaf-46	38	24	age	age	NOUN
gujaf-46	38	25	determine	determine	VERB
gujaf-46	38	26	compliance	compliance	NOUN
gujaf-46	38	27	with	with	ADP
gujaf-46	38	28	ias	ias	PROPN
gujaf-46	38	29	41	41	NUM
gujaf-46	38	30	by	by	ADP
gujaf-46	38	31	listed	list	VERB
gujaf-46	38	32	agricultural	agricultural	ADJ
gujaf-46	38	33	firms	firm	NOUN
gujaf-46	38	34	in	in	ADP
gujaf-46	38	35	nigeria	nigeria	PROPN
gujaf-46	38	36	.	.	PUNCT
gujaf-46	39	1	on	on	ADP
gujaf-46	39	2	the	the	DET
gujaf-46	39	3	basis	basis	NOUN
gujaf-46	39	4	of	of	ADP
gujaf-46	39	5	the	the	DET
gujaf-46	39	6	broad	broad	ADJ
gujaf-46	39	7	objective	objective	NOUN
gujaf-46	39	8	stated	state	VERB
gujaf-46	39	9	above	above	ADV
gujaf-46	39	10	,	,	PUNCT
gujaf-46	39	11	the	the	DET
gujaf-46	39	12	following	follow	VERB
gujaf-46	39	13	null	null	ADJ
gujaf-46	39	14	hypotheses	hypothesis	NOUN
gujaf-46	39	15	have	have	AUX
gujaf-46	39	16	been	be	AUX
gujaf-46	39	17	formulated	formulate	VERB
gujaf-46	39	18	:	:	PUNCT
gujaf-46	39	19	ho1	ho1	NOUN
gujaf-46	39	20	:	:	PUNCT
gujaf-46	39	21	biological	biological	ADJ
gujaf-46	39	22	asset	asset	NOUN
gujaf-46	39	23	intensity	intensity	NOUN
gujaf-46	39	24	has	have	VERB
gujaf-46	39	25	no	no	DET
gujaf-46	39	26	impact	impact	NOUN
gujaf-46	39	27	on	on	ADP
gujaf-46	39	28	compliance	compliance	NOUN
gujaf-46	39	29	with	with	ADP
gujaf-46	39	30	ias	ias	PROPN
gujaf-46	39	31	41	41	NUM
gujaf-46	39	32	by	by	ADP
gujaf-46	39	33	listed	list	VERB
gujaf-46	39	34	agricultural	agricultural	ADJ
gujaf-46	39	35	firms	firm	NOUN
gujaf-46	39	36	in	in	ADP
gujaf-46	39	37	nigeria	nigeria	PROPN
gujaf-46	39	38	ho2	ho2	PROPN
gujaf-46	39	39	:	:	PUNCT
gujaf-46	39	40	leverage	leverage	NOUN
gujaf-46	39	41	has	have	VERB
gujaf-46	39	42	no	no	DET
gujaf-46	39	43	impact	impact	NOUN
gujaf-46	39	44	on	on	ADP
gujaf-46	39	45	compliance	compliance	NOUN
gujaf-46	39	46	with	with	ADP
gujaf-46	39	47	ias	ias	PROPN
gujaf-46	39	48	41	41	NUM
gujaf-46	39	49	by	by	ADP
gujaf-46	39	50	listed	list	VERB
gujaf-46	39	51	agricultural	agricultural	ADJ
gujaf-46	39	52	firms	firm	NOUN
gujaf-46	39	53	in	in	ADP
gujaf-46	39	54	nigeria	nigeria	PROPN
gujaf-46	39	55	ho3	ho3	NOUN
gujaf-46	39	56	:	:	PUNCT
gujaf-46	39	57	liquidity	liquidity	NOUN
gujaf-46	39	58	has	have	VERB
gujaf-46	39	59	no	no	DET
gujaf-46	39	60	impact	impact	NOUN
gujaf-46	39	61	on	on	ADP
gujaf-46	39	62	compliance	compliance	NOUN
gujaf-46	39	63	with	with	ADP
gujaf-46	39	64	ias	ias	PROPN
gujaf-46	39	65	41	41	NUM
gujaf-46	39	66	by	by	ADP
gujaf-46	39	67	listed	list	VERB
gujaf-46	39	68	agricultural	agricultural	ADJ
gujaf-46	39	69	firms	firm	NOUN
gujaf-46	39	70	in	in	ADP
gujaf-46	39	71	nigeria	nigeria	PROPN
gujaf-46	39	72	ho4	ho4	PROPN
gujaf-46	39	73	:	:	PUNCT
gujaf-46	39	74	firm	firm	ADJ
gujaf-46	39	75	size	size	NOUN
gujaf-46	39	76	has	have	VERB
gujaf-46	39	77	no	no	DET
gujaf-46	39	78	impact	impact	NOUN
gujaf-46	39	79	on	on	ADP
gujaf-46	39	80	compliance	compliance	NOUN
gujaf-46	39	81	with	with	ADP
gujaf-46	39	82	ias	ias	PROPN
gujaf-46	39	83	41	41	NUM
gujaf-46	39	84	by	by	ADP
gujaf-46	39	85	listed	list	VERB
gujaf-46	39	86	agricultural	agricultural	ADJ
gujaf-46	39	87	firms	firm	NOUN
gujaf-46	39	88	in	in	ADP
gujaf-46	39	89	nigeria	nigeria	PROPN
gujaf-46	39	90	ho5	ho5	NOUN
gujaf-46	39	91	:	:	PUNCT
gujaf-46	39	92	firm	firm	ADJ
gujaf-46	39	93	age	age	NOUN
gujaf-46	39	94	has	have	VERB
gujaf-46	39	95	no	no	DET
gujaf-46	39	96	impact	impact	NOUN
gujaf-46	39	97	on	on	ADP
gujaf-46	39	98	compliance	compliance	NOUN
gujaf-46	39	99	with	with	ADP
gujaf-46	39	100	ias	ias	PROPN
gujaf-46	39	101	41	41	NUM
gujaf-46	39	102	by	by	ADP
gujaf-46	39	103	listed	list	VERB
gujaf-46	39	104	agricultural	agricultural	ADJ
gujaf-46	39	105	firms	firm	NOUN
gujaf-46	39	106	in	in	ADP
gujaf-46	39	107	nigeria	nigeria	PRON
gujaf-46	39	108	the	the	DET
gujaf-46	39	109	result	result	NOUN
gujaf-46	39	110	of	of	ADP
gujaf-46	39	111	this	this	DET
gujaf-46	39	112	study	study	NOUN
gujaf-46	39	113	will	will	AUX
gujaf-46	39	114	be	be	AUX
gujaf-46	39	115	beneficial	beneficial	ADJ
gujaf-46	39	116	to	to	ADP
gujaf-46	39	117	regulators	regulator	NOUN
gujaf-46	39	118	especially	especially	ADV
gujaf-46	39	119	financial	financial	ADJ
gujaf-46	39	120	reporting	reporting	NOUN
gujaf-46	39	121	council	council	PROPN
gujaf-46	39	122	of	of	ADP
gujaf-46	39	123	nigeria	nigeria	PROPN
gujaf-46	39	124	as	as	SCONJ
gujaf-46	39	125	it	it	PRON
gujaf-46	39	126	will	will	AUX
gujaf-46	39	127	provide	provide	VERB
gujaf-46	39	128	useful	useful	ADJ
gujaf-46	39	129	information	information	NOUN
gujaf-46	39	130	on	on	ADP
gujaf-46	39	131	the	the	DET
gujaf-46	39	132	extent	extent	NOUN
gujaf-46	39	133	to	to	PART
gujaf-46	39	134	which	which	PRON
gujaf-46	39	135	agricultural	agricultural	ADJ
gujaf-46	39	136	firms	firm	NOUN
gujaf-46	39	137	in	in	ADP
gujaf-46	39	138	nigeria	nigeria	PROPN
gujaf-46	39	139	comply	comply	VERB
gujaf-46	39	140	with	with	ADP
gujaf-46	39	141	ias	ias	PROPN
gujaf-46	39	142	41	41	NUM
gujaf-46	39	143	and	and	CCONJ
gujaf-46	39	144	how	how	SCONJ
gujaf-46	39	145	some	some	DET
gujaf-46	39	146	specific	specific	ADJ
gujaf-46	39	147	characteristics	characteristic	NOUN
gujaf-46	39	148	of	of	ADP
gujaf-46	39	149	the	the	DET
gujaf-46	39	150	firms	firm	NOUN
gujaf-46	39	151	determine	determine	VERB
gujaf-46	39	152	the	the	DET
gujaf-46	39	153	compliance	compliance	NOUN
gujaf-46	39	154	with	with	ADP
gujaf-46	39	155	the	the	DET
gujaf-46	39	156	standard	standard	ADJ
gujaf-46	39	157	2.1	2.1	NUM
gujaf-46	39	158	literature	literature	NOUN
gujaf-46	39	159	review	review	NOUN
gujaf-46	39	160	compliance	compliance	NOUN
gujaf-46	39	161	has	have	AUX
gujaf-46	39	162	been	be	AUX
gujaf-46	39	163	defined	define	VERB
gujaf-46	39	164	as	as	ADP
gujaf-46	39	165	an	an	DET
gujaf-46	39	166	act	act	NOUN
gujaf-46	39	167	of	of	ADP
gujaf-46	39	168	transmitting	transmit	VERB
gujaf-46	39	169	economic	economic	ADJ
gujaf-46	39	170	,	,	PUNCT
gujaf-46	39	171	financial	financial	ADJ
gujaf-46	39	172	,	,	PUNCT
gujaf-46	39	173	non	non	ADJ
gujaf-46	39	174	-	-	ADJ
gujaf-46	39	175	financial	financial	ADJ
gujaf-46	39	176	,	,	PUNCT
gujaf-46	39	177	quantitative	quantitative	ADJ
gujaf-46	39	178	and	and	CCONJ
gujaf-46	39	179	non	non	ADJ
gujaf-46	39	180	-	-	ADJ
gujaf-46	39	181	quantitative	quantitative	ADJ
gujaf-46	39	182	data	datum	NOUN
gujaf-46	39	183	in	in	ADP
gujaf-46	39	184	a	a	DET
gujaf-46	39	185	way	way	NOUN
gujaf-46	39	186	that	that	PRON
gujaf-46	39	187	reflects	reflect	VERB
gujaf-46	39	188	the	the	DET
gujaf-46	39	189	realities	reality	NOUN
gujaf-46	39	190	on	on	ADP
gujaf-46	39	191	ground	ground	NOUN
gujaf-46	39	192	(	(	PUNCT
gujaf-46	39	193	gonçalves	gonçalves	PROPN
gujaf-46	39	194	&	&	CCONJ
gujaf-46	39	195	lopes	lopes	PROPN
gujaf-46	39	196	,	,	PUNCT
gujaf-46	39	197	2014a	2014a	NUM
gujaf-46	39	198	)	)	PUNCT
gujaf-46	39	199	conceptual	conceptual	ADJ
gujaf-46	39	200	framework	framework	NOUN
gujaf-46	39	201	below	below	ADV
gujaf-46	39	202	is	be	AUX
gujaf-46	39	203	the	the	DET
gujaf-46	39	204	pictorial	pictorial	ADJ
gujaf-46	39	205	graph	graph	NOUN
gujaf-46	39	206	of	of	ADP
gujaf-46	39	207	the	the	DET
gujaf-46	39	208	relationship	relationship	NOUN
gujaf-46	39	209	between	between	ADP
gujaf-46	39	210	the	the	DET
gujaf-46	39	211	variables	variable	NOUN
gujaf-46	39	212	review	review	NOUN
gujaf-46	39	213	of	of	ADP
gujaf-46	39	214	empirical	empirical	ADJ
gujaf-46	39	215	studies	study	NOUN
gujaf-46	39	216	under	under	ADP
gujaf-46	39	217	this	this	DET
gujaf-46	39	218	heading	heading	NOUN
gujaf-46	39	219	,	,	PUNCT
gujaf-46	39	220	some	some	DET
gujaf-46	39	221	relevant	relevant	ADJ
gujaf-46	39	222	and	and	CCONJ
gujaf-46	39	223	related	related	ADJ
gujaf-46	39	224	empirical	empirical	ADJ
gujaf-46	39	225	studies	study	NOUN
gujaf-46	39	226	are	be	AUX
gujaf-46	39	227	reviewed	review	VERB
gujaf-46	39	228	as	as	ADP
gujaf-46	39	229	seen	see	VERB
gujaf-46	39	230	below	below	ADV
gujaf-46	39	231	;	;	PUNCT
gujaf-46	39	232	martanti	martanti	NOUN
gujaf-46	39	233	,	,	PUNCT
gujaf-46	39	234	lestari	lestari	NOUN
gujaf-46	39	235	,	,	PUNCT
gujaf-46	39	236	zarkasyi	zarkasyi	NOUN
gujaf-46	39	237	(	(	PUNCT
gujaf-46	39	238	2019	2019	NUM
gujaf-46	39	239	)	)	PUNCT
gujaf-46	39	240	studied	study	VERB
gujaf-46	39	241	the	the	DET
gujaf-46	39	242	impact	impact	NOUN
gujaf-46	39	243	of	of	ADP
gujaf-46	39	244	biological	biological	ADJ
gujaf-46	39	245	assets	asset	NOUN
gujaf-46	39	246	intensity	intensity	NOUN
gujaf-46	39	247	and	and	CCONJ
gujaf-46	39	248	firm	firm	ADJ
gujaf-46	39	249	size	size	NOUN
gujaf-46	39	250	on	on	ADP
gujaf-46	39	251	the	the	DET
gujaf-46	39	252	financial	financial	ADJ
gujaf-46	39	253	performance	performance	NOUN
gujaf-46	39	254	of	of	ADP
gujaf-46	39	255	listed	list	VERB
gujaf-46	39	256	agricultural	agricultural	ADJ
gujaf-46	39	257	firms	firm	NOUN
gujaf-46	39	258	on	on	ADP
gujaf-46	39	259	the	the	DET
gujaf-46	39	260	indonesian	indonesian	ADJ
gujaf-46	39	261	and	and	CCONJ
gujaf-46	39	262	malaysian	malaysian	ADJ
gujaf-46	39	263	stock	stock	NOUN
gujaf-46	39	264	exchange	exchange	PROPN
gujaf-46	39	265	.	.	PUNCT
gujaf-46	40	1	using	use	VERB
gujaf-46	40	2	a	a	DET
gujaf-46	40	3	sample	sample	NOUN
gujaf-46	40	4	of	of	ADP
gujaf-46	40	5	35	35	NUM
gujaf-46	40	6	firms	firm	NOUN
gujaf-46	40	7	and	and	CCONJ
gujaf-46	40	8	cross	cross	ADJ
gujaf-46	40	9	-	-	ADJ
gujaf-46	40	10	sectional	sectional	ADJ
gujaf-46	40	11	data	datum	NOUN
gujaf-46	40	12	with	with	ADP
gujaf-46	40	13	focus	focus	NOUN
gujaf-46	40	14	on	on	ADP
gujaf-46	40	15	the	the	DET
gujaf-46	40	16	year	year	NOUN
gujaf-46	40	17	2018	2018	NUM
gujaf-46	40	18	,	,	PUNCT
gujaf-46	40	19	the	the	DET
gujaf-46	40	20	regression	regression	NOUN
gujaf-46	40	21	results	result	NOUN
gujaf-46	40	22	showed	show	VERB
gujaf-46	40	23	that	that	SCONJ
gujaf-46	40	24	both	both	PRON
gujaf-46	40	25	biological	biological	ADJ
gujaf-46	40	26	assets	asset	NOUN
gujaf-46	40	27	intensity	intensity	NOUN
gujaf-46	40	28	and	and	CCONJ
gujaf-46	40	29	firm	firm	ADJ
gujaf-46	40	30	size	size	NOUN
gujaf-46	40	31	had	have	VERB
gujaf-46	40	32	no	no	DET
gujaf-46	40	33	impact	impact	NOUN
gujaf-46	40	34	on	on	ADP
gujaf-46	40	35	financial	financial	ADJ
gujaf-46	40	36	performance	performance	NOUN
gujaf-46	40	37	both	both	CCONJ
gujaf-46	40	38	in	in	ADP
gujaf-46	40	39	indonesia	indonesia	PROPN
gujaf-46	40	40	and	and	CCONJ
gujaf-46	40	41	in	in	ADP
gujaf-46	40	42	malaysia	malaysia	PROPN
gujaf-46	40	43	.	.	PUNCT
gujaf-46	41	1	the	the	DET
gujaf-46	41	2	study	study	NOUN
gujaf-46	41	3	was	be	AUX
gujaf-46	41	4	conducted	conduct	VERB
gujaf-46	41	5	in	in	ADP
gujaf-46	41	6	different	different	ADJ
gujaf-46	41	7	countries	country	NOUN
gujaf-46	41	8	and	and	CCONJ
gujaf-46	41	9	due	due	ADP
gujaf-46	41	10	to	to	ADP
gujaf-46	41	11	some	some	DET
gujaf-46	41	12	institutional	institutional	ADJ
gujaf-46	41	13	factors	factor	NOUN
gujaf-46	41	14	,	,	PUNCT
gujaf-46	41	15	the	the	DET
gujaf-46	41	16	result	result	NOUN
gujaf-46	41	17	can	can	AUX
gujaf-46	41	18	not	not	PART
gujaf-46	41	19	be	be	AUX
gujaf-46	41	20	applied	apply	VERB
gujaf-46	41	21	in	in	ADP
gujaf-46	41	22	nigeria	nigeria	PROPN
gujaf-46	41	23	.	.	PUNCT
gujaf-46	42	1	biological	biological	ADJ
gujaf-46	42	2	asset	asset	NOUN
gujaf-46	42	3	intensity	intensity	NOUN
gujaf-46	42	4	leverage	leverage	NOUN
gujaf-46	42	5	compliance	compliance	NOUN
gujaf-46	42	6	index	index	NOUN
gujaf-46	42	7	liquidity	liquidity	NOUN
gujaf-46	42	8	firm	firm	NOUN
gujaf-46	42	9	size	size	NOUN
gujaf-46	42	10	firm	firm	NOUN
gujaf-46	42	11	age	age	NOUN
gujaf-46	42	12	gusau	gusau	PROPN
gujaf-46	42	13	journal	journal	PROPN
gujaf-46	42	14	of	of	ADP
gujaf-46	42	15	accounting	accounting	NOUN
gujaf-46	42	16	and	and	CCONJ
gujaf-46	42	17	finance	finance	NOUN
gujaf-46	42	18	,	,	PUNCT
gujaf-46	42	19	vol	vol	NOUN
gujaf-46	42	20	.	.	PROPN
gujaf-46	42	21	2	2	NUM
gujaf-46	42	22	,	,	PUNCT
gujaf-46	42	23	issue	issue	NOUN
gujaf-46	42	24	1	1	NUM
gujaf-46	42	25	,	,	PUNCT
gujaf-46	42	26	april	april	PROPN
gujaf-46	42	27	,	,	PUNCT
gujaf-46	42	28	2021	2021	NUM
gujaf-46	42	29	5	5	NUM
gujaf-46	42	30	furthermore	furthermore	ADV
gujaf-46	42	31	,	,	PUNCT
gujaf-46	42	32	cyril	cyril	PROPN
gujaf-46	42	33	,	,	PUNCT
gujaf-46	42	34	elizabeth	elizabeth	PROPN
gujaf-46	42	35	and	and	CCONJ
gujaf-46	42	36	chukwuemeka	chukwuemeka	PROPN
gujaf-46	42	37	(	(	PUNCT
gujaf-46	42	38	2019	2019	NUM
gujaf-46	42	39	)	)	PUNCT
gujaf-46	42	40	studied	study	VERB
gujaf-46	42	41	the	the	DET
gujaf-46	42	42	impact	impact	NOUN
gujaf-46	42	43	of	of	ADP
gujaf-46	42	44	fair	fair	ADJ
gujaf-46	42	45	value	value	NOUN
gujaf-46	42	46	accounting	account	VERB
gujaf-46	42	47	on	on	ADP
gujaf-46	42	48	biological	biological	ADJ
gujaf-46	42	49	assets	asset	NOUN
gujaf-46	42	50	of	of	ADP
gujaf-46	42	51	listed	list	VERB
gujaf-46	42	52	firms	firm	NOUN
gujaf-46	42	53	in	in	ADP
gujaf-46	42	54	nigerian	nigerian	ADJ
gujaf-46	42	55	agricultural	agricultural	ADJ
gujaf-46	42	56	sector	sector	NOUN
gujaf-46	42	57	with	with	ADP
gujaf-46	42	58	okomu	okomu	NOUN
gujaf-46	42	59	oil	oil	NOUN
gujaf-46	42	60	palm	palm	PROPN
gujaf-46	42	61	plc	plc	PROPN
gujaf-46	42	62	a	a	DET
gujaf-46	42	63	case	case	NOUN
gujaf-46	42	64	study	study	NOUN
gujaf-46	42	65	.	.	PUNCT
gujaf-46	43	1	the	the	DET
gujaf-46	43	2	study	study	NOUN
gujaf-46	43	3	used	use	VERB
gujaf-46	43	4	time	time	NOUN
gujaf-46	43	5	series	series	PROPN
gujaf-46	43	6	data	data	PROPN
gujaf-46	43	7	for	for	ADP
gujaf-46	43	8	the	the	DET
gujaf-46	43	9	period	period	NOUN
gujaf-46	43	10	of	of	ADP
gujaf-46	43	11	2009	2009	NUM
gujaf-46	43	12	-	-	SYM
gujaf-46	43	13	2018	2018	NUM
gujaf-46	43	14	.	.	PUNCT
gujaf-46	44	1	using	use	VERB
gujaf-46	44	2	ordinary	ordinary	ADJ
gujaf-46	44	3	least	least	ADJ
gujaf-46	44	4	squares	square	NOUN
gujaf-46	44	5	(	(	PUNCT
gujaf-46	44	6	ols	ol	NOUN
gujaf-46	44	7	)	)	PUNCT
gujaf-46	44	8	multiple	multiple	ADJ
gujaf-46	44	9	regression	regression	NOUN
gujaf-46	44	10	,	,	PUNCT
gujaf-46	44	11	the	the	DET
gujaf-46	44	12	study	study	NOUN
gujaf-46	44	13	found	find	VERB
gujaf-46	44	14	that	that	SCONJ
gujaf-46	44	15	fair	fair	ADJ
gujaf-46	44	16	value	value	NOUN
gujaf-46	44	17	accounting	accounting	NOUN
gujaf-46	44	18	has	have	VERB
gujaf-46	44	19	insignificant	insignificant	ADJ
gujaf-46	44	20	positive	positive	ADJ
gujaf-46	44	21	effects	effect	NOUN
gujaf-46	44	22	on	on	ADP
gujaf-46	44	23	biological	biological	ADJ
gujaf-46	44	24	assets	asset	NOUN
gujaf-46	44	25	.	.	PUNCT
gujaf-46	45	1	the	the	DET
gujaf-46	45	2	study	study	NOUN
gujaf-46	45	3	focused	focus	VERB
gujaf-46	45	4	on	on	ADP
gujaf-46	45	5	only	only	ADV
gujaf-46	45	6	one	one	NUM
gujaf-46	45	7	agricultural	agricultural	ADJ
gujaf-46	45	8	firm	firm	NOUN
gujaf-46	45	9	out	out	ADP
gujaf-46	45	10	of	of	ADP
gujaf-46	45	11	only	only	ADV
gujaf-46	45	12	five	five	NUM
gujaf-46	45	13	that	that	PRON
gujaf-46	45	14	could	could	AUX
gujaf-46	45	15	have	have	AUX
gujaf-46	45	16	been	be	AUX
gujaf-46	45	17	studied	study	VERB
gujaf-46	45	18	so	so	ADV
gujaf-46	45	19	also	also	ADV
gujaf-46	45	20	,	,	PUNCT
gujaf-46	45	21	segun	segun	VERB
gujaf-46	45	22	(	(	PUNCT
gujaf-46	45	23	2019	2019	NUM
gujaf-46	45	24	)	)	PUNCT
gujaf-46	45	25	studied	study	VERB
gujaf-46	45	26	determinants	determinant	NOUN
gujaf-46	45	27	of	of	ADP
gujaf-46	45	28	compliance	compliance	NOUN
gujaf-46	45	29	with	with	ADP
gujaf-46	45	30	compliance	compliance	NOUN
gujaf-46	45	31	with	with	ADP
gujaf-46	45	32	international	international	ADJ
gujaf-46	45	33	financial	financial	ADJ
gujaf-46	45	34	reporting	reporting	NOUN
gujaf-46	45	35	standards	standard	NOUN
gujaf-46	45	36	of	of	ADP
gujaf-46	45	37	small	small	ADJ
gujaf-46	45	38	and	and	CCONJ
gujaf-46	45	39	medium	medium	ADJ
gujaf-46	45	40	scale	scale	NOUN
gujaf-46	45	41	enterprises	enterprise	NOUN
gujaf-46	45	42	(	(	PUNCT
gujaf-46	45	43	smses	smse	NOUN
gujaf-46	45	44	)	)	PUNCT
gujaf-46	45	45	in	in	ADP
gujaf-46	45	46	ondo	ondo	PROPN
gujaf-46	45	47	state	state	NOUN
gujaf-46	45	48	.	.	PUNCT
gujaf-46	46	1	the	the	DET
gujaf-46	46	2	study	study	NOUN
gujaf-46	46	3	covered	cover	VERB
gujaf-46	46	4	the	the	DET
gujaf-46	46	5	period	period	NOUN
gujaf-46	46	6	of	of	ADP
gujaf-46	46	7	year	year	NOUN
gujaf-46	46	8	ifrs	ifrs	PROPN
gujaf-46	46	9	was	be	AUX
gujaf-46	46	10	adopted	adopt	VERB
gujaf-46	46	11	for	for	ADP
gujaf-46	46	12	smses	smse	NOUN
gujaf-46	46	13	which	which	PRON
gujaf-46	46	14	is	be	AUX
gujaf-46	46	15	2014	2014	NUM
gujaf-46	46	16	to	to	ADP
gujaf-46	46	17	2018	2018	NUM
gujaf-46	46	18	.	.	PUNCT
gujaf-46	47	1	using	use	VERB
gujaf-46	47	2	primary	primary	ADJ
gujaf-46	47	3	source	source	NOUN
gujaf-46	47	4	of	of	ADP
gujaf-46	47	5	data	datum	NOUN
gujaf-46	47	6	and	and	CCONJ
gujaf-46	47	7	standard	standard	ADJ
gujaf-46	47	8	multiple	multiple	ADJ
gujaf-46	47	9	regression	regression	NOUN
gujaf-46	47	10	,	,	PUNCT
gujaf-46	47	11	the	the	DET
gujaf-46	47	12	study	study	NOUN
gujaf-46	47	13	revealed	reveal	VERB
gujaf-46	47	14	that	that	SCONJ
gujaf-46	47	15	compliance	compliance	NOUN
gujaf-46	47	16	with	with	ADP
gujaf-46	47	17	ifrs	ifrs	NOUN
gujaf-46	47	18	disclosures	disclosure	NOUN
gujaf-46	47	19	is	be	AUX
gujaf-46	47	20	significantly	significantly	ADV
gujaf-46	47	21	influenced	influence	VERB
gujaf-46	47	22	by	by	ADP
gujaf-46	47	23	auditor	auditor	NOUN
gujaf-46	47	24	type	type	NOUN
gujaf-46	47	25	,	,	PUNCT
gujaf-46	47	26	company	company	NOUN
gujaf-46	47	27	age	age	NOUN
gujaf-46	47	28	,	,	PUNCT
gujaf-46	47	29	firm	firm	ADJ
gujaf-46	47	30	indices	index	NOUN
gujaf-46	47	31	and	and	CCONJ
gujaf-46	47	32	industry	industry	NOUN
gujaf-46	47	33	indices	index	NOUN
gujaf-46	47	34	.	.	PUNCT
gujaf-46	48	1	however	however	ADV
gujaf-46	48	2	,	,	PUNCT
gujaf-46	48	3	the	the	DET
gujaf-46	48	4	study	study	NOUN
gujaf-46	48	5	covers	cover	VERB
gujaf-46	48	6	only	only	ADV
gujaf-46	48	7	smses	smse	NOUN
gujaf-46	48	8	only	only	ADV
gujaf-46	48	9	whose	whose	DET
gujaf-46	48	10	institutional	institutional	ADJ
gujaf-46	48	11	framework	framework	NOUN
gujaf-46	48	12	is	be	AUX
gujaf-46	48	13	still	still	ADV
gujaf-46	48	14	not	not	PART
gujaf-46	48	15	robust	robust	ADJ
gujaf-46	48	16	enough	enough	ADV
gujaf-46	48	17	.	.	PUNCT
gujaf-46	49	1	echobu	echobu	NOUN
gujaf-46	49	2	,	,	PUNCT
gujaf-46	49	3	okika	okika	NOUN
gujaf-46	49	4	and	and	CCONJ
gujaf-46	49	5	mailafia	mailafia	NOUN
gujaf-46	49	6	(	(	PUNCT
gujaf-46	49	7	2017	2017	NUM
gujaf-46	49	8	)	)	PUNCT
gujaf-46	49	9	studied	study	VERB
gujaf-46	49	10	the	the	DET
gujaf-46	49	11	determinants	determinant	NOUN
gujaf-46	49	12	of	of	ADP
gujaf-46	49	13	financial	financial	ADJ
gujaf-46	49	14	reporting	reporting	NOUN
gujaf-46	49	15	qualities	quality	NOUN
gujaf-46	49	16	among	among	ADP
gujaf-46	49	17	listed	list	VERB
gujaf-46	49	18	agricultural	agricultural	ADJ
gujaf-46	49	19	and	and	CCONJ
gujaf-46	49	20	natural	natural	ADJ
gujaf-46	49	21	resources	resource	NOUN
gujaf-46	49	22	firms	firm	NOUN
gujaf-46	49	23	in	in	ADP
gujaf-46	49	24	nigeria	nigeria	PROPN
gujaf-46	49	25	using	use	VERB
gujaf-46	49	26	a	a	DET
gujaf-46	49	27	sample	sample	NOUN
gujaf-46	49	28	of	of	ADP
gujaf-46	49	29	seven	seven	NUM
gujaf-46	49	30	out	out	ADP
gujaf-46	49	31	of	of	ADP
gujaf-46	49	32	nine	nine	NUM
gujaf-46	49	33	firms	firm	NOUN
gujaf-46	49	34	for	for	ADP
gujaf-46	49	35	the	the	DET
gujaf-46	49	36	period	period	NOUN
gujaf-46	49	37	of	of	ADP
gujaf-46	49	38	seven	seven	NUM
gujaf-46	49	39	years	year	NOUN
gujaf-46	49	40	from	from	ADP
gujaf-46	49	41	2008	2008	NUM
gujaf-46	49	42	to	to	ADP
gujaf-46	49	43	2015	2015	NUM
gujaf-46	49	44	.	.	PUNCT
gujaf-46	50	1	using	use	VERB
gujaf-46	50	2	regression	regression	NOUN
gujaf-46	50	3	and	and	CCONJ
gujaf-46	50	4	residuals	residual	NOUN
gujaf-46	50	5	from	from	ADP
gujaf-46	50	6	the	the	DET
gujaf-46	50	7	modified	modify	VERB
gujaf-46	50	8	jones	jones	PROPN
gujaf-46	50	9	model	model	PROPN
gujaf-46	50	10	by	by	ADP
gujaf-46	50	11	dechow	dechow	ADJ
gujaf-46	50	12	,	,	PUNCT
gujaf-46	50	13	sloan	sloan	PROPN
gujaf-46	50	14	and	and	CCONJ
gujaf-46	50	15	sweeney	sweeney	PROPN
gujaf-46	50	16	(	(	PUNCT
gujaf-46	50	17	1995	1995	NUM
gujaf-46	50	18	)	)	PUNCT
gujaf-46	50	19	as	as	ADP
gujaf-46	50	20	a	a	DET
gujaf-46	50	21	measure	measure	NOUN
gujaf-46	50	22	of	of	ADP
gujaf-46	50	23	financial	financial	ADJ
gujaf-46	50	24	reporting	reporting	NOUN
gujaf-46	50	25	quality	quality	NOUN
gujaf-46	50	26	,	,	PUNCT
gujaf-46	50	27	the	the	DET
gujaf-46	50	28	study	study	NOUN
gujaf-46	50	29	found	find	VERB
gujaf-46	50	30	that	that	SCONJ
gujaf-46	50	31	there	there	PRON
gujaf-46	50	32	is	be	VERB
gujaf-46	50	33	a	a	DET
gujaf-46	50	34	positive	positive	ADJ
gujaf-46	50	35	significant	significant	ADJ
gujaf-46	50	36	relationship	relationship	NOUN
gujaf-46	50	37	between	between	ADP
gujaf-46	50	38	leverage	leverage	NOUN
gujaf-46	50	39	,	,	PUNCT
gujaf-46	50	40	liquidity	liquidity	NOUN
gujaf-46	50	41	,	,	PUNCT
gujaf-46	50	42	board	board	NOUN
gujaf-46	50	43	size	size	NOUN
gujaf-46	50	44	and	and	CCONJ
gujaf-46	50	45	financial	financial	ADJ
gujaf-46	50	46	reporting	reporting	NOUN
gujaf-46	50	47	quality	quality	NOUN
gujaf-46	50	48	.	.	PUNCT
gujaf-46	51	1	the	the	DET
gujaf-46	51	2	data	datum	NOUN
gujaf-46	51	3	used	use	VERB
gujaf-46	51	4	is	be	AUX
gujaf-46	51	5	old	old	ADJ
gujaf-46	51	6	having	having	AUX
gujaf-46	51	7	been	be	AUX
gujaf-46	51	8	gathered	gather	VERB
gujaf-46	51	9	in	in	ADP
gujaf-46	51	10	2015	2015	NUM
gujaf-46	51	11	and	and	CCONJ
gujaf-46	51	12	may	may	AUX
gujaf-46	51	13	not	not	PART
gujaf-46	51	14	reflect	reflect	VERB
gujaf-46	51	15	the	the	DET
gujaf-46	51	16	current	current	ADJ
gujaf-46	51	17	reality	reality	NOUN
gujaf-46	51	18	.	.	PUNCT
gujaf-46	52	1	modugua	modugua	NOUN
gujaf-46	52	2	and	and	CCONJ
gujaf-46	52	3	eboigbe	eboigbe	NOUN
gujaf-46	52	4	(	(	PUNCT
gujaf-46	52	5	2017	2017	NUM
gujaf-46	52	6	)	)	PUNCT
gujaf-46	52	7	also	also	ADV
gujaf-46	52	8	studied	study	VERB
gujaf-46	52	9	the	the	DET
gujaf-46	52	10	determinants	determinant	NOUN
gujaf-46	52	11	of	of	ADP
gujaf-46	52	12	corporate	corporate	ADJ
gujaf-46	52	13	disclosure	disclosure	NOUN
gujaf-46	52	14	after	after	ADP
gujaf-46	52	15	the	the	DET
gujaf-46	52	16	adoption	adoption	NOUN
gujaf-46	52	17	of	of	ADP
gujaf-46	52	18	ifrs	ifrs	PROPN
gujaf-46	52	19	in	in	ADP
gujaf-46	52	20	nigeria	nigeria	PROPN
gujaf-46	52	21	with	with	ADP
gujaf-46	52	22	focus	focus	NOUN
gujaf-46	52	23	on	on	ADP
gujaf-46	52	24	firm	firm	ADJ
gujaf-46	52	25	size	size	NOUN
gujaf-46	52	26	and	and	CCONJ
gujaf-46	52	27	leverage	leverage	NOUN
gujaf-46	52	28	.	.	PUNCT
gujaf-46	53	1	the	the	DET
gujaf-46	53	2	study	study	NOUN
gujaf-46	53	3	covered	cover	VERB
gujaf-46	53	4	the	the	DET
gujaf-46	53	5	period	period	NOUN
gujaf-46	53	6	of	of	ADP
gujaf-46	53	7	three	three	NUM
gujaf-46	53	8	years	year	NOUN
gujaf-46	53	9	(	(	PUNCT
gujaf-46	53	10	2012	2012	NUM
gujaf-46	53	11	–	–	PUNCT
gujaf-46	53	12	2014	2014	NUM
gujaf-46	53	13	)	)	PUNCT
gujaf-46	53	14	.	.	PUNCT
gujaf-46	54	1	the	the	DET
gujaf-46	54	2	study	study	NOUN
gujaf-46	54	3	used	use	VERB
gujaf-46	54	4	,	,	PUNCT
gujaf-46	54	5	as	as	ADP
gujaf-46	54	6	sample	sample	NOUN
gujaf-46	54	7	,	,	PUNCT
gujaf-46	54	8	60	60	NUM
gujaf-46	54	9	companies	company	NOUN
gujaf-46	54	10	listed	list	VERB
gujaf-46	54	11	on	on	ADP
gujaf-46	54	12	the	the	DET
gujaf-46	54	13	nigerian	nigerian	ADJ
gujaf-46	54	14	stock	stock	NOUN
gujaf-46	54	15	exchange	exchange	NOUN
gujaf-46	54	16	from	from	ADP
gujaf-46	54	17	the	the	DET
gujaf-46	54	18	various	various	ADJ
gujaf-46	54	19	sectors	sector	NOUN
gujaf-46	54	20	of	of	ADP
gujaf-46	54	21	the	the	DET
gujaf-46	54	22	nigerian	nigerian	ADJ
gujaf-46	54	23	economy	economy	NOUN
gujaf-46	54	24	which	which	PRON
gujaf-46	54	25	does	do	AUX
gujaf-46	54	26	not	not	PART
gujaf-46	54	27	cover	cover	VERB
gujaf-46	54	28	agriculture	agriculture	NOUN
gujaf-46	54	29	.	.	PUNCT
gujaf-46	55	1	using	use	VERB
gujaf-46	55	2	ordinary	ordinary	ADJ
gujaf-46	55	3	least	least	ADJ
gujaf-46	55	4	square	square	ADJ
gujaf-46	55	5	regression	regression	NOUN
gujaf-46	55	6	,	,	PUNCT
gujaf-46	55	7	the	the	DET
gujaf-46	55	8	study	study	NOUN
gujaf-46	55	9	found	find	VERB
gujaf-46	55	10	that	that	SCONJ
gujaf-46	55	11	leverage	leverage	NOUN
gujaf-46	55	12	and	and	CCONJ
gujaf-46	55	13	firm	firm	ADJ
gujaf-46	55	14	size	size	NOUN
gujaf-46	55	15	have	have	VERB
gujaf-46	55	16	a	a	DET
gujaf-46	55	17	significant	significant	ADJ
gujaf-46	55	18	positive	positive	ADJ
gujaf-46	55	19	relationship	relationship	NOUN
gujaf-46	55	20	with	with	ADP
gujaf-46	55	21	total	total	ADJ
gujaf-46	55	22	disclosure	disclosure	NOUN
gujaf-46	55	23	.	.	PUNCT
gujaf-46	56	1	however	however	ADV
gujaf-46	56	2	,	,	PUNCT
gujaf-46	56	3	the	the	DET
gujaf-46	56	4	study	study	NOUN
gujaf-46	56	5	focused	focus	VERB
gujaf-46	56	6	on	on	ADP
gujaf-46	56	7	only	only	ADV
gujaf-46	56	8	two	two	NUM
gujaf-46	56	9	variables	variable	NOUN
gujaf-46	56	10	.	.	PUNCT
gujaf-46	57	1	in	in	ADP
gujaf-46	57	2	addition	addition	NOUN
gujaf-46	57	3	,	,	PUNCT
gujaf-46	57	4	abdirahman	abdirahman	NOUN
gujaf-46	57	5	(	(	PUNCT
gujaf-46	57	6	2017	2017	NUM
gujaf-46	57	7	)	)	PUNCT
gujaf-46	57	8	assessed	assess	VERB
gujaf-46	57	9	the	the	DET
gujaf-46	57	10	determinants	determinant	NOUN
gujaf-46	57	11	of	of	ADP
gujaf-46	57	12	corporate	corporate	ADJ
gujaf-46	57	13	disclosures	disclosure	NOUN
gujaf-46	57	14	among	among	ADP
gujaf-46	57	15	64	64	NUM
gujaf-46	57	16	firms	firm	NOUN
gujaf-46	57	17	listed	list	VERB
gujaf-46	57	18	on	on	ADP
gujaf-46	57	19	nairobi	nairobi	PROPN
gujaf-46	57	20	stock	stock	PROPN
gujaf-46	57	21	exchange	exchange	PROPN
gujaf-46	57	22	in	in	ADP
gujaf-46	57	23	kenya	kenya	PROPN
gujaf-46	57	24	.	.	PUNCT
gujaf-46	58	1	the	the	DET
gujaf-46	58	2	study	study	NOUN
gujaf-46	58	3	covered	cover	VERB
gujaf-46	58	4	the	the	DET
gujaf-46	58	5	period	period	NOUN
gujaf-46	58	6	of	of	ADP
gujaf-46	58	7	five	five	NUM
gujaf-46	58	8	years	year	NOUN
gujaf-46	58	9	from	from	ADP
gujaf-46	58	10	2012	2012	NUM
gujaf-46	58	11	to	to	ADP
gujaf-46	58	12	2016	2016	NUM
gujaf-46	58	13	and	and	CCONJ
gujaf-46	58	14	used	use	VERB
gujaf-46	58	15	secondary	secondary	ADJ
gujaf-46	58	16	data	datum	NOUN
gujaf-46	58	17	.	.	PUNCT
gujaf-46	59	1	using	use	VERB
gujaf-46	59	2	multiple	multiple	ADJ
gujaf-46	59	3	panel	panel	NOUN
gujaf-46	59	4	regression	regression	NOUN
gujaf-46	59	5	model	model	NOUN
gujaf-46	59	6	,	,	PUNCT
gujaf-46	59	7	the	the	DET
gujaf-46	59	8	study	study	NOUN
gujaf-46	59	9	found	find	VERB
gujaf-46	59	10	that	that	SCONJ
gujaf-46	59	11	firm	firm	ADJ
gujaf-46	59	12	size	size	NOUN
gujaf-46	59	13	and	and	CCONJ
gujaf-46	59	14	profitability	profitability	NOUN
gujaf-46	59	15	have	have	VERB
gujaf-46	59	16	negative	negative	ADJ
gujaf-46	59	17	but	but	CCONJ
gujaf-46	59	18	significant	significant	ADJ
gujaf-46	59	19	and	and	CCONJ
gujaf-46	59	20	negative	negative	ADJ
gujaf-46	59	21	but	but	CCONJ
gujaf-46	59	22	insignificant	insignificant	ADJ
gujaf-46	59	23	impact	impact	NOUN
gujaf-46	59	24	on	on	ADP
gujaf-46	59	25	the	the	DET
gujaf-46	59	26	disclosure	disclosure	NOUN
gujaf-46	59	27	respectively	respectively	ADV
gujaf-46	59	28	.	.	PUNCT
gujaf-46	60	1	however	however	ADV
gujaf-46	60	2	,	,	PUNCT
gujaf-46	60	3	the	the	DET
gujaf-46	60	4	study	study	NOUN
gujaf-46	60	5	concluded	conclude	VERB
gujaf-46	60	6	that	that	SCONJ
gujaf-46	60	7	firm	firm	ADJ
gujaf-46	60	8	size	size	NOUN
gujaf-46	60	9	and	and	CCONJ
gujaf-46	60	10	profitability	profitability	NOUN
gujaf-46	60	11	are	be	AUX
gujaf-46	60	12	the	the	DET
gujaf-46	60	13	only	only	ADJ
gujaf-46	60	14	determinants	determinant	NOUN
gujaf-46	60	15	of	of	ADP
gujaf-46	60	16	corporate	corporate	ADJ
gujaf-46	60	17	disclosures	disclosure	NOUN
gujaf-46	60	18	.	.	PUNCT
gujaf-46	61	1	odia	odia	PROPN
gujaf-46	61	2	(	(	PUNCT
gujaf-46	61	3	2016	2016	NUM
gujaf-46	61	4	)	)	PUNCT
gujaf-46	61	5	examined	examine	VERB
gujaf-46	61	6	the	the	DET
gujaf-46	61	7	determinants	determinant	NOUN
gujaf-46	61	8	of	of	ADP
gujaf-46	61	9	ifrs	ifrs	ADJ
gujaf-46	61	10	compliance	compliance	NOUN
gujaf-46	61	11	of	of	ADP
gujaf-46	61	12	only	only	ADV
gujaf-46	61	13	50	50	NUM
gujaf-46	61	14	companies	company	NOUN
gujaf-46	61	15	quoted	quote	VERB
gujaf-46	61	16	in	in	ADP
gujaf-46	61	17	nigerian	nigerian	ADJ
gujaf-46	61	18	stock	stock	NOUN
gujaf-46	61	19	exchange	exchange	NOUN
gujaf-46	61	20	covering	cover	VERB
gujaf-46	61	21	the	the	DET
gujaf-46	61	22	year	year	NOUN
gujaf-46	61	23	2011	2011	NUM
gujaf-46	61	24	to	to	ADP
gujaf-46	61	25	2013	2013	NUM
gujaf-46	61	26	.	.	PUNCT
gujaf-46	62	1	the	the	DET
gujaf-46	62	2	determinants	determinant	NOUN
gujaf-46	62	3	examined	examine	VERB
gujaf-46	62	4	are	be	AUX
gujaf-46	62	5	firm	firm	ADJ
gujaf-46	62	6	size	size	NOUN
gujaf-46	62	7	,	,	PUNCT
gujaf-46	62	8	leverage	leverage	NOUN
gujaf-46	62	9	,	,	PUNCT
gujaf-46	62	10	operating	operate	VERB
gujaf-46	62	11	cash	cash	NOUN
gujaf-46	62	12	flow	flow	NOUN
gujaf-46	62	13	,	,	PUNCT
gujaf-46	62	14	liquidity	liquidity	NOUN
gujaf-46	62	15	,	,	PUNCT
gujaf-46	62	16	profitability	profitability	NOUN
gujaf-46	62	17	,	,	PUNCT
gujaf-46	62	18	turnover	turnover	NOUN
gujaf-46	62	19	,	,	PUNCT
gujaf-46	62	20	growth	growth	NOUN
gujaf-46	62	21	in	in	ADP
gujaf-46	62	22	turnover	turnover	NOUN
gujaf-46	62	23	,	,	PUNCT
gujaf-46	62	24	earnings	earning	NOUN
gujaf-46	62	25	quality	quality	NOUN
gujaf-46	62	26	,	,	PUNCT
gujaf-46	62	27	board	board	NOUN
gujaf-46	62	28	size	size	NOUN
gujaf-46	62	29	,	,	PUNCT
gujaf-46	62	30	audit	audit	NOUN
gujaf-46	62	31	type	type	NOUN
gujaf-46	62	32	and	and	CCONJ
gujaf-46	62	33	board	board	NOUN
gujaf-46	62	34	independence	independence	NOUN
gujaf-46	62	35	.	.	PUNCT
gujaf-46	63	1	he	he	PRON
gujaf-46	63	2	used	use	VERB
gujaf-46	63	3	ordinary	ordinary	ADJ
gujaf-46	63	4	least	least	ADJ
gujaf-46	63	5	square	square	ADJ
gujaf-46	63	6	regression	regression	NOUN
gujaf-46	63	7	model	model	NOUN
gujaf-46	63	8	where	where	SCONJ
gujaf-46	63	9	he	he	PRON
gujaf-46	63	10	found	find	VERB
gujaf-46	63	11	all	all	PRON
gujaf-46	63	12	of	of	ADP
gujaf-46	63	13	them	they	PRON
gujaf-46	63	14	to	to	PART
gujaf-46	63	15	have	have	VERB
gujaf-46	63	16	significant	significant	ADJ
gujaf-46	63	17	positive	positive	ADJ
gujaf-46	63	18	relationship	relationship	NOUN
gujaf-46	63	19	with	with	ADP
gujaf-46	63	20	ifrs	ifrs	ADJ
gujaf-46	63	21	adoption	adoption	NOUN
gujaf-46	63	22	with	with	ADP
gujaf-46	63	23	exception	exception	NOUN
gujaf-46	63	24	of	of	ADP
gujaf-46	63	25	profitability	profitability	NOUN
gujaf-46	63	26	and	and	CCONJ
gujaf-46	63	27	earnings	earning	NOUN
gujaf-46	63	28	quality	quality	NOUN
gujaf-46	63	29	.	.	PUNCT
gujaf-46	64	1	the	the	DET
gujaf-46	64	2	study	study	NOUN
gujaf-46	64	3	used	use	VERB
gujaf-46	64	4	overlapping	overlap	VERB
gujaf-46	64	5	variables	variable	NOUN
gujaf-46	64	6	.	.	PUNCT
gujaf-46	65	1	that	that	PRON
gujaf-46	65	2	is	be	AUX
gujaf-46	65	3	to	to	PART
gujaf-46	65	4	say	say	VERB
gujaf-46	65	5	turnover	turnover	NOUN
gujaf-46	65	6	and	and	CCONJ
gujaf-46	65	7	change	change	NOUN
gujaf-46	65	8	in	in	ADP
gujaf-46	65	9	turnover	turnover	NOUN
gujaf-46	65	10	.	.	PUNCT
gujaf-46	66	1	the	the	DET
gujaf-46	66	2	effects	effect	NOUN
gujaf-46	66	3	of	of	ADP
gujaf-46	66	4	the	the	DET
gujaf-46	66	5	two	two	NUM
gujaf-46	66	6	variables	variable	NOUN
gujaf-46	66	7	are	be	AUX
gujaf-46	66	8	likely	likely	ADJ
gujaf-46	66	9	to	to	PART
gujaf-46	66	10	be	be	AUX
gujaf-46	66	11	same	same	ADJ
gujaf-46	66	12	.	.	PUNCT
gujaf-46	67	1	gusau	gusau	PROPN
gujaf-46	67	2	journal	journal	PROPN
gujaf-46	67	3	of	of	ADP
gujaf-46	67	4	accounting	accounting	NOUN
gujaf-46	67	5	and	and	CCONJ
gujaf-46	67	6	finance	finance	NOUN
gujaf-46	67	7	,	,	PUNCT
gujaf-46	67	8	vol	vol	NOUN
gujaf-46	67	9	.	.	PROPN
gujaf-46	67	10	2	2	NUM
gujaf-46	67	11	,	,	PUNCT
gujaf-46	67	12	issue	issue	NOUN
gujaf-46	67	13	1	1	NUM
gujaf-46	67	14	,	,	PUNCT
gujaf-46	67	15	april	april	PROPN
gujaf-46	67	16	,	,	PUNCT
gujaf-46	67	17	2021	2021	NUM
gujaf-46	67	18	6	6	NUM
gujaf-46	67	19	additionally	additionally	ADV
gujaf-46	67	20	,	,	PUNCT
gujaf-46	67	21	alfraih	alfraih	NOUN
gujaf-46	67	22	and	and	CCONJ
gujaf-46	67	23	alanezi	alanezi	NUM
gujaf-46	67	24	,	,	PUNCT
gujaf-46	67	25	(	(	PUNCT
gujaf-46	67	26	2015	2015	NUM
gujaf-46	67	27	)	)	PUNCT
gujaf-46	67	28	investigated	investigate	VERB
gujaf-46	67	29	firm	firm	ADJ
gujaf-46	67	30	specific	specific	ADJ
gujaf-46	67	31	attributes	attribute	NOUN
gujaf-46	67	32	of	of	ADP
gujaf-46	67	33	listed	list	VERB
gujaf-46	67	34	firms	firm	NOUN
gujaf-46	67	35	in	in	ADP
gujaf-46	67	36	kuwait	kuwait	PROPN
gujaf-46	67	37	stock	stock	PROPN
gujaf-46	67	38	exchange	exchange	PROPN
gujaf-46	67	39	in	in	ADP
gujaf-46	67	40	relation	relation	NOUN
gujaf-46	67	41	to	to	ADP
gujaf-46	67	42	corporate	corporate	ADJ
gujaf-46	67	43	disclosure	disclosure	NOUN
gujaf-46	67	44	.	.	PUNCT
gujaf-46	68	1	the	the	DET
gujaf-46	68	2	study	study	NOUN
gujaf-46	68	3	used	use	VERB
gujaf-46	68	4	181	181	NUM
gujaf-46	68	5	firms	firm	NOUN
gujaf-46	68	6	as	as	ADP
gujaf-46	68	7	sample	sample	NOUN
gujaf-46	68	8	of	of	ADP
gujaf-46	68	9	the	the	DET
gujaf-46	68	10	study	study	NOUN
gujaf-46	68	11	for	for	ADP
gujaf-46	68	12	the	the	DET
gujaf-46	68	13	2010	2010	NUM
gujaf-46	68	14	.	.	PUNCT
gujaf-46	69	1	using	use	VERB
gujaf-46	69	2	self	self	NOUN
gujaf-46	69	3	-	-	PUNCT
gujaf-46	69	4	constructed	construct	VERB
gujaf-46	69	5	disclosure	disclosure	NOUN
gujaf-46	69	6	as	as	ADP
gujaf-46	69	7	dependent	dependent	ADJ
gujaf-46	69	8	variable	variable	NOUN
gujaf-46	69	9	which	which	PRON
gujaf-46	69	10	was	be	AUX
gujaf-46	69	11	regressed	regress	VERB
gujaf-46	69	12	against	against	ADP
gujaf-46	69	13	firm	firm	ADJ
gujaf-46	69	14	age	age	NOUN
gujaf-46	69	15	,	,	PUNCT
gujaf-46	69	16	firm	firm	ADJ
gujaf-46	69	17	liquidity	liquidity	NOUN
gujaf-46	69	18	,	,	PUNCT
gujaf-46	69	19	firm	firm	ADJ
gujaf-46	69	20	leverage	leverage	NOUN
gujaf-46	69	21	,	,	PUNCT
gujaf-46	69	22	firm	firm	ADJ
gujaf-46	69	23	size	size	NOUN
gujaf-46	69	24	,	,	PUNCT
gujaf-46	69	25	firm	firm	ADJ
gujaf-46	69	26	profitability	profitability	NOUN
gujaf-46	69	27	,	,	PUNCT
gujaf-46	69	28	audit	audit	NOUN
gujaf-46	69	29	quality	quality	NOUN
gujaf-46	69	30	and	and	CCONJ
gujaf-46	69	31	firm	firm	ADJ
gujaf-46	69	32	industry	industry	NOUN
gujaf-46	69	33	type	type	NOUN
gujaf-46	69	34	.	.	PUNCT
gujaf-46	70	1	the	the	DET
gujaf-46	70	2	multivariate	multivariate	NOUN
gujaf-46	70	3	regression	regression	NOUN
gujaf-46	70	4	results	result	NOUN
gujaf-46	70	5	showed	show	VERB
gujaf-46	70	6	that	that	SCONJ
gujaf-46	70	7	older	old	ADJ
gujaf-46	70	8	,	,	PUNCT
gujaf-46	70	9	highly	highly	ADV
gujaf-46	70	10	leveraged	leveraged	ADJ
gujaf-46	70	11	,	,	PUNCT
gujaf-46	70	12	larger	large	ADJ
gujaf-46	70	13	,	,	PUNCT
gujaf-46	70	14	and	and	CCONJ
gujaf-46	70	15	profitable	profitable	ADJ
gujaf-46	70	16	listed	list	VERB
gujaf-46	70	17	firms	firm	NOUN
gujaf-46	70	18	in	in	ADP
gujaf-46	70	19	kuwait	kuwait	PROPN
gujaf-46	70	20	are	be	AUX
gujaf-46	70	21	associated	associate	VERB
gujaf-46	70	22	with	with	ADP
gujaf-46	70	23	high	high	ADJ
gujaf-46	70	24	levels	level	NOUN
gujaf-46	70	25	of	of	ADP
gujaf-46	70	26	disclosures	disclosure	NOUN
gujaf-46	70	27	.	.	PUNCT
gujaf-46	71	1	the	the	DET
gujaf-46	71	2	period	period	NOUN
gujaf-46	71	3	coverage	coverage	NOUN
gujaf-46	71	4	is	be	AUX
gujaf-46	71	5	matter	matter	NOUN
gujaf-46	71	6	of	of	ADP
gujaf-46	71	7	concern	concern	NOUN
gujaf-46	71	8	and	and	CCONJ
gujaf-46	71	9	there	there	PRON
gujaf-46	71	10	is	be	VERB
gujaf-46	71	11	the	the	DET
gujaf-46	71	12	need	need	NOUN
gujaf-46	71	13	for	for	ADP
gujaf-46	71	14	fresh	fresh	ADJ
gujaf-46	71	15	study	study	NOUN
gujaf-46	71	16	.	.	PUNCT
gujaf-46	72	1	furthermore	furthermore	ADV
gujaf-46	72	2	,	,	PUNCT
gujaf-46	72	3	gonçalves	gonçalve	NOUN
gujaf-46	72	4	and	and	CCONJ
gujaf-46	72	5	lopes	lopes	PROPN
gujaf-46	72	6	(	(	PUNCT
gujaf-46	72	7	2014	2014	NUM
gujaf-46	72	8	)	)	PUNCT
gujaf-46	72	9	studied	study	VERB
gujaf-46	72	10	the	the	DET
gujaf-46	72	11	determinants	determinant	NOUN
gujaf-46	72	12	of	of	ADP
gujaf-46	72	13	compliance	compliance	NOUN
gujaf-46	72	14	with	with	ADP
gujaf-46	72	15	international	international	ADJ
gujaf-46	72	16	accounting	accounting	NOUN
gujaf-46	72	17	standard	standard	NOUN
gujaf-46	72	18	on	on	ADP
gujaf-46	72	19	agriculture	agriculture	NOUN
gujaf-46	72	20	of	of	ADP
gujaf-46	72	21	270	270	NUM
gujaf-46	72	22	firms	firm	NOUN
gujaf-46	72	23	nationwide	nationwide	ADV
gujaf-46	72	24	.	.	PUNCT
gujaf-46	73	1	using	use	VERB
gujaf-46	73	2	cross	cross	NOUN
gujaf-46	73	3	sectional	sectional	ADJ
gujaf-46	73	4	data	datum	NOUN
gujaf-46	73	5	,	,	PUNCT
gujaf-46	73	6	the	the	DET
gujaf-46	73	7	study	study	NOUN
gujaf-46	73	8	focused	focus	VERB
gujaf-46	73	9	on	on	ADP
gujaf-46	73	10	the	the	DET
gujaf-46	73	11	year	year	NOUN
gujaf-46	73	12	2011	2011	NUM
gujaf-46	73	13	only	only	ADV
gujaf-46	73	14	.	.	PUNCT
gujaf-46	74	1	the	the	DET
gujaf-46	74	2	study	study	NOUN
gujaf-46	74	3	categorized	categorize	VERB
gujaf-46	74	4	the	the	DET
gujaf-46	74	5	determinants	determinant	NOUN
gujaf-46	74	6	into	into	ADP
gujaf-46	74	7	firmlevel	firmlevel	ADJ
gujaf-46	74	8	(	(	PUNCT
gujaf-46	74	9	biological	biological	ADJ
gujaf-46	74	10	assets	asset	NOUN
gujaf-46	74	11	intensity	intensity	NOUN
gujaf-46	74	12	,	,	PUNCT
gujaf-46	74	13	ownership	ownership	NOUN
gujaf-46	74	14	concentration	concentration	NOUN
gujaf-46	74	15	,	,	PUNCT
gujaf-46	74	16	firm	firm	ADJ
gujaf-46	74	17	size	size	NOUN
gujaf-46	74	18	,	,	PUNCT
gujaf-46	74	19	auditor	auditor	NOUN
gujaf-46	74	20	type	type	NOUN
gujaf-46	74	21	,	,	PUNCT
gujaf-46	74	22	internationalization	internationalization	NOUN
gujaf-46	74	23	level	level	NOUN
gujaf-46	74	24	,	,	PUNCT
gujaf-46	74	25	listing	list	VERB
gujaf-46	74	26	status	status	NOUN
gujaf-46	74	27	,	,	PUNCT
gujaf-46	74	28	profitability	profitability	NOUN
gujaf-46	74	29	and	and	CCONJ
gujaf-46	74	30	sector	sector	NOUN
gujaf-46	74	31	)	)	PUNCT
gujaf-46	74	32	and	and	CCONJ
gujaf-46	74	33	country	country	NOUN
gujaf-46	74	34	-	-	PUNCT
gujaf-46	74	35	level	level	NOUN
gujaf-46	74	36	(	(	PUNCT
gujaf-46	74	37	legal	legal	ADJ
gujaf-46	74	38	status	status	NOUN
gujaf-46	74	39	)	)	PUNCT
gujaf-46	74	40	.	.	PUNCT
gujaf-46	75	1	the	the	DET
gujaf-46	75	2	study	study	NOUN
gujaf-46	75	3	found	find	VERB
gujaf-46	75	4	the	the	DET
gujaf-46	75	5	disclosure	disclosure	NOUN
gujaf-46	75	6	of	of	ADP
gujaf-46	75	7	biological	biological	ADJ
gujaf-46	75	8	assets	asset	NOUN
gujaf-46	75	9	by	by	ADP
gujaf-46	75	10	agricultural	agricultural	ADJ
gujaf-46	75	11	firms	firm	NOUN
gujaf-46	75	12	is	be	AUX
gujaf-46	75	13	influenced	influence	VERB
gujaf-46	75	14	by	by	ADP
gujaf-46	75	15	biological	biological	ADJ
gujaf-46	75	16	assets	asset	NOUN
gujaf-46	75	17	intensity	intensity	NOUN
gujaf-46	75	18	,	,	PUNCT
gujaf-46	75	19	ownership	ownership	NOUN
gujaf-46	75	20	concentration	concentration	NOUN
gujaf-46	75	21	,	,	PUNCT
gujaf-46	75	22	firm	firm	ADJ
gujaf-46	75	23	size	size	NOUN
gujaf-46	75	24	,	,	PUNCT
gujaf-46	75	25	sector	sector	NOUN
gujaf-46	75	26	and	and	CCONJ
gujaf-46	75	27	legal	legal	ADJ
gujaf-46	75	28	status	status	NOUN
gujaf-46	75	29	.	.	PUNCT
gujaf-46	76	1	the	the	DET
gujaf-46	76	2	study	study	NOUN
gujaf-46	76	3	covers	cover	VERB
gujaf-46	76	4	firms	firm	NOUN
gujaf-46	76	5	across	across	ADP
gujaf-46	76	6	the	the	DET
gujaf-46	76	7	globe	globe	NOUN
gujaf-46	76	8	and	and	CCONJ
gujaf-46	76	9	the	the	DET
gujaf-46	76	10	study	study	NOUN
gujaf-46	76	11	may	may	AUX
gujaf-46	76	12	not	not	PART
gujaf-46	76	13	have	have	AUX
gujaf-46	76	14	taken	take	VERB
gujaf-46	76	15	into	into	ADP
gujaf-46	76	16	consideration	consideration	NOUN
gujaf-46	76	17	the	the	DET
gujaf-46	76	18	divergent	divergent	ADJ
gujaf-46	76	19	institutional	institutional	ADJ
gujaf-46	76	20	arrangements	arrangement	NOUN
gujaf-46	76	21	that	that	PRON
gujaf-46	76	22	affect	affect	VERB
gujaf-46	76	23	all	all	DET
gujaf-46	76	24	the	the	DET
gujaf-46	76	25	firms	firm	NOUN
gujaf-46	76	26	.	.	PUNCT
gujaf-46	77	1	ibrahim	ibrahim	PROPN
gujaf-46	77	2	(	(	PUNCT
gujaf-46	77	3	2014	2014	NUM
gujaf-46	77	4	)	)	PUNCT
gujaf-46	77	5	also	also	ADV
gujaf-46	77	6	examined	examine	VERB
gujaf-46	77	7	the	the	DET
gujaf-46	77	8	effects	effect	NOUN
gujaf-46	77	9	of	of	ADP
gujaf-46	77	10	firm	firm	ADJ
gujaf-46	77	11	characteristics	characteristic	NOUN
gujaf-46	77	12	on	on	ADP
gujaf-46	77	13	corporate	corporate	ADJ
gujaf-46	77	14	disclosures	disclosure	NOUN
gujaf-46	77	15	of	of	ADP
gujaf-46	77	16	76	76	NUM
gujaf-46	77	17	firms	firm	NOUN
gujaf-46	77	18	in	in	ADP
gujaf-46	77	19	nigeria	nigeria	PROPN
gujaf-46	77	20	cutting	cut	VERB
gujaf-46	77	21	across	across	ADP
gujaf-46	77	22	all	all	DET
gujaf-46	77	23	sectors	sector	NOUN
gujaf-46	77	24	including	include	VERB
gujaf-46	77	25	agriculture	agriculture	NOUN
gujaf-46	77	26	with	with	ADP
gujaf-46	77	27	focus	focus	NOUN
gujaf-46	77	28	on	on	ADP
gujaf-46	77	29	segments	segment	NOUN
gujaf-46	77	30	reporting	report	VERB
gujaf-46	77	31	(	(	PUNCT
gujaf-46	77	32	ifrs	ifrs	PROPN
gujaf-46	77	33	8)	8)	NUM
gujaf-46	77	34	.	.	PUNCT
gujaf-46	78	1	the	the	DET
gujaf-46	78	2	study	study	NOUN
gujaf-46	78	3	covered	cover	VERB
gujaf-46	78	4	the	the	DET
gujaf-46	78	5	year	year	NOUN
gujaf-46	78	6	2011	2011	NUM
gujaf-46	78	7	only	only	ADV
gujaf-46	78	8	.	.	PUNCT
gujaf-46	79	1	using	use	VERB
gujaf-46	79	2	ordinary	ordinary	ADJ
gujaf-46	79	3	least	least	ADJ
gujaf-46	79	4	square	square	ADJ
gujaf-46	79	5	regression	regression	NOUN
gujaf-46	79	6	model	model	NOUN
gujaf-46	79	7	,	,	PUNCT
gujaf-46	79	8	the	the	DET
gujaf-46	79	9	result	result	NOUN
gujaf-46	79	10	of	of	ADP
gujaf-46	79	11	the	the	DET
gujaf-46	79	12	study	study	NOUN
gujaf-46	79	13	revealed	reveal	VERB
gujaf-46	79	14	that	that	SCONJ
gujaf-46	79	15	that	that	DET
gujaf-46	79	16	firm	firm	ADJ
gujaf-46	79	17	size	size	NOUN
gujaf-46	79	18	and	and	CCONJ
gujaf-46	79	19	industry	industry	NOUN
gujaf-46	79	20	type	type	NOUN
gujaf-46	79	21	are	be	AUX
gujaf-46	79	22	positively	positively	ADV
gujaf-46	79	23	associated	associate	VERB
gujaf-46	79	24	with	with	ADP
gujaf-46	79	25	voluntary	voluntary	ADJ
gujaf-46	79	26	segments	segment	NOUN
gujaf-46	79	27	disclosure	disclosure	VERB
gujaf-46	79	28	.	.	PUNCT
gujaf-46	80	1	in	in	ADP
gujaf-46	80	2	addition	addition	NOUN
gujaf-46	80	3	,	,	PUNCT
gujaf-46	80	4	the	the	DET
gujaf-46	80	5	study	study	NOUN
gujaf-46	80	6	also	also	ADV
gujaf-46	80	7	found	find	VERB
gujaf-46	80	8	that	that	SCONJ
gujaf-46	80	9	firm	firm	ADJ
gujaf-46	80	10	listing	list	VERB
gujaf-46	80	11	age	age	NOUN
gujaf-46	80	12	,	,	PUNCT
gujaf-46	80	13	growth	growth	NOUN
gujaf-46	80	14	,	,	PUNCT
gujaf-46	80	15	return	return	VERB
gujaf-46	80	16	on	on	ADP
gujaf-46	80	17	investment	investment	NOUN
gujaf-46	80	18	and	and	CCONJ
gujaf-46	80	19	ownership	ownership	NOUN
gujaf-46	80	20	diffusion	diffusion	NOUN
gujaf-46	80	21	are	be	AUX
gujaf-46	80	22	negatively	negatively	ADV
gujaf-46	80	23	associated	associate	VERB
gujaf-46	80	24	with	with	ADP
gujaf-46	80	25	voluntary	voluntary	ADJ
gujaf-46	80	26	segments	segment	NOUN
gujaf-46	80	27	disclosure	disclosure	VERB
gujaf-46	80	28	.	.	PUNCT
gujaf-46	81	1	the	the	DET
gujaf-46	81	2	study	study	NOUN
gujaf-46	81	3	is	be	AUX
gujaf-46	81	4	somewhat	somewhat	ADV
gujaf-46	81	5	old	old	ADJ
gujaf-46	81	6	and	and	CCONJ
gujaf-46	81	7	the	the	DET
gujaf-46	81	8	result	result	NOUN
gujaf-46	81	9	may	may	AUX
gujaf-46	81	10	not	not	PART
gujaf-46	81	11	be	be	AUX
gujaf-46	81	12	applicable	applicable	ADJ
gujaf-46	81	13	to	to	ADP
gujaf-46	81	14	present	present	ADJ
gujaf-46	81	15	situations	situation	NOUN
gujaf-46	81	16	.	.	PUNCT
gujaf-46	82	1	this	this	DET
gujaf-46	82	2	study	study	NOUN
gujaf-46	82	3	used	use	VERB
gujaf-46	82	4	agency	agency	NOUN
gujaf-46	82	5	theory	theory	NOUN
gujaf-46	82	6	as	as	ADP
gujaf-46	82	7	theoretical	theoretical	ADJ
gujaf-46	82	8	basis	basis	NOUN
gujaf-46	82	9	.	.	PUNCT
gujaf-46	83	1	the	the	DET
gujaf-46	83	2	theory	theory	NOUN
gujaf-46	83	3	was	be	AUX
gujaf-46	83	4	developed	develop	VERB
gujaf-46	83	5	by	by	ADP
gujaf-46	83	6	jensen	jensen	PROPN
gujaf-46	83	7	and	and	CCONJ
gujaf-46	83	8	meckling	meckling	NOUN
gujaf-46	83	9	(	(	PUNCT
gujaf-46	83	10	1976	1976	NUM
gujaf-46	83	11	)	)	PUNCT
gujaf-46	83	12	.	.	PUNCT
gujaf-46	84	1	agency	agency	NOUN
gujaf-46	84	2	theory	theory	NOUN
gujaf-46	84	3	is	be	AUX
gujaf-46	84	4	deemed	deem	VERB
gujaf-46	84	5	appropriate	appropriate	ADJ
gujaf-46	84	6	for	for	ADP
gujaf-46	84	7	this	this	DET
gujaf-46	84	8	study	study	NOUN
gujaf-46	84	9	because	because	SCONJ
gujaf-46	84	10	compliance	compliance	NOUN
gujaf-46	84	11	with	with	ADP
gujaf-46	84	12	reporting	reporting	NOUN
gujaf-46	84	13	regulations	regulation	NOUN
gujaf-46	84	14	released	release	VERB
gujaf-46	84	15	by	by	ADP
gujaf-46	84	16	appropriate	appropriate	ADJ
gujaf-46	84	17	regulatory	regulatory	ADJ
gujaf-46	84	18	agency	agency	NOUN
gujaf-46	84	19	is	be	AUX
gujaf-46	84	20	expected	expect	VERB
gujaf-46	84	21	from	from	ADP
gujaf-46	84	22	managers	manager	NOUN
gujaf-46	84	23	who	who	PRON
gujaf-46	84	24	are	be	AUX
gujaf-46	84	25	seen	see	VERB
gujaf-46	84	26	as	as	ADP
gujaf-46	84	27	agents	agent	NOUN
gujaf-46	84	28	.	.	PUNCT
gujaf-46	85	1	this	this	DET
gujaf-46	85	2	much	much	ADJ
gujaf-46	85	3	is	be	AUX
gujaf-46	85	4	expected	expect	VERB
gujaf-46	85	5	by	by	ADP
gujaf-46	85	6	shareholders	shareholder	NOUN
gujaf-46	85	7	who	who	PRON
gujaf-46	85	8	are	be	AUX
gujaf-46	85	9	seen	see	VERB
gujaf-46	85	10	as	as	ADP
gujaf-46	85	11	principal	principal	NOUN
gujaf-46	85	12	in	in	ADP
gujaf-46	85	13	the	the	DET
gujaf-46	85	14	principal	principal	ADJ
gujaf-46	85	15	-	-	PUNCT
gujaf-46	85	16	agent	agent	NOUN
gujaf-46	85	17	relationship	relationship	NOUN
gujaf-46	85	18	in	in	ADP
gujaf-46	85	19	which	which	DET
gujaf-46	85	20	power	power	NOUN
gujaf-46	85	21	to	to	PART
gujaf-46	85	22	take	take	VERB
gujaf-46	85	23	decisions	decision	NOUN
gujaf-46	85	24	is	be	AUX
gujaf-46	85	25	vested	vest	VERB
gujaf-46	85	26	in	in	ADP
gujaf-46	85	27	the	the	DET
gujaf-46	85	28	agents	agent	NOUN
gujaf-46	85	29	by	by	ADP
gujaf-46	85	30	the	the	DET
gujaf-46	85	31	principal	principal	NOUN
gujaf-46	85	32	.	.	PUNCT
gujaf-46	86	1	the	the	DET
gujaf-46	86	2	relationship	relationship	NOUN
gujaf-46	86	3	breeds	breed	VERB
gujaf-46	86	4	conflicts	conflict	NOUN
gujaf-46	86	5	as	as	ADP
gujaf-46	86	6	a	a	DET
gujaf-46	86	7	result	result	NOUN
gujaf-46	86	8	of	of	ADP
gujaf-46	86	9	which	which	PRON
gujaf-46	86	10	it	it	PRON
gujaf-46	86	11	can	can	AUX
gujaf-46	86	12	not	not	PART
gujaf-46	86	13	be	be	AUX
gujaf-46	86	14	said	say	VERB
gujaf-46	86	15	with	with	ADP
gujaf-46	86	16	certainty	certainty	NOUN
gujaf-46	86	17	that	that	SCONJ
gujaf-46	86	18	the	the	DET
gujaf-46	86	19	principal	principal	NOUN
gujaf-46	86	20	would	would	AUX
gujaf-46	86	21	do	do	VERB
gujaf-46	86	22	as	as	SCONJ
gujaf-46	86	23	expected	expect	VERB
gujaf-46	86	24	by	by	ADP
gujaf-46	86	25	the	the	DET
gujaf-46	86	26	agents	agent	NOUN
gujaf-46	86	27	.	.	PUNCT
gujaf-46	87	1	as	as	ADP
gujaf-46	87	2	a	a	DET
gujaf-46	87	3	result	result	NOUN
gujaf-46	87	4	of	of	ADP
gujaf-46	87	5	this	this	PRON
gujaf-46	87	6	,	,	PUNCT
gujaf-46	87	7	measures	measure	NOUN
gujaf-46	87	8	are	be	AUX
gujaf-46	87	9	put	put	VERB
gujaf-46	87	10	in	in	ADP
gujaf-46	87	11	place	place	NOUN
gujaf-46	87	12	including	include	VERB
gujaf-46	87	13	monitoring	monitor	VERB
gujaf-46	87	14	like	like	ADP
gujaf-46	87	15	ifrs	ifrs	NOUN
gujaf-46	87	16	reporting	reporting	NOUN
gujaf-46	87	17	framework	framework	NOUN
gujaf-46	87	18	that	that	PRON
gujaf-46	87	19	would	would	AUX
gujaf-46	87	20	reduce	reduce	VERB
gujaf-46	87	21	agency	agency	NOUN
gujaf-46	87	22	costs	cost	NOUN
gujaf-46	87	23	and	and	CCONJ
gujaf-46	87	24	by	by	ADP
gujaf-46	87	25	extension	extension	NOUN
gujaf-46	87	26	reduce	reduce	VERB
gujaf-46	87	27	the	the	DET
gujaf-46	87	28	opportunistic	opportunistic	ADJ
gujaf-46	87	29	tendencies	tendency	NOUN
gujaf-46	87	30	of	of	ADP
gujaf-46	87	31	managers	manager	NOUN
gujaf-46	87	32	(	(	PUNCT
gujaf-46	87	33	jensen	jensen	PROPN
gujaf-46	87	34	&	&	CCONJ
gujaf-46	87	35	meckling	meckling	PROPN
gujaf-46	87	36	,	,	PUNCT
gujaf-46	87	37	1976	1976	NUM
gujaf-46	87	38	)	)	PUNCT
gujaf-46	87	39	.	.	PUNCT
gujaf-46	88	1	since	since	SCONJ
gujaf-46	88	2	financial	financial	ADJ
gujaf-46	88	3	reporting	reporting	NOUN
gujaf-46	88	4	standard	standard	NOUN
gujaf-46	88	5	is	be	AUX
gujaf-46	88	6	one	one	NUM
gujaf-46	88	7	of	of	ADP
gujaf-46	88	8	the	the	DET
gujaf-46	88	9	monitoring	monitoring	NOUN
gujaf-46	88	10	mechanisms	mechanism	NOUN
gujaf-46	88	11	put	put	VERB
gujaf-46	88	12	in	in	ADP
gujaf-46	88	13	place	place	NOUN
gujaf-46	88	14	to	to	PART
gujaf-46	88	15	properly	properly	ADV
gujaf-46	88	16	monitor	monitor	VERB
gujaf-46	88	17	the	the	DET
gujaf-46	88	18	behavior	behavior	NOUN
gujaf-46	88	19	of	of	ADP
gujaf-46	88	20	agents	agent	NOUN
gujaf-46	88	21	with	with	ADP
gujaf-46	88	22	a	a	DET
gujaf-46	88	23	view	view	NOUN
gujaf-46	88	24	to	to	ADP
gujaf-46	88	25	reducing	reduce	VERB
gujaf-46	88	26	agency	agency	NOUN
gujaf-46	88	27	costs	cost	NOUN
gujaf-46	88	28	as	as	SCONJ
gujaf-46	88	29	opined	opine	VERB
gujaf-46	88	30	by	by	ADP
gujaf-46	88	31	jensen	jensen	PROPN
gujaf-46	88	32	and	and	CCONJ
gujaf-46	88	33	meckling	meckling	NOUN
gujaf-46	88	34	,	,	PUNCT
gujaf-46	88	35	it	it	PRON
gujaf-46	88	36	follows	follow	VERB
gujaf-46	88	37	,	,	PUNCT
gujaf-46	88	38	therefore	therefore	ADV
gujaf-46	88	39	,	,	PUNCT
gujaf-46	88	40	that	that	DET
gujaf-46	88	41	agency	agency	NOUN
gujaf-46	88	42	theory	theory	NOUN
gujaf-46	88	43	can	can	AUX
gujaf-46	88	44	be	be	AUX
gujaf-46	88	45	used	use	VERB
gujaf-46	88	46	for	for	ADP
gujaf-46	88	47	study	study	NOUN
gujaf-46	88	48	that	that	PRON
gujaf-46	88	49	revolves	revolve	VERB
gujaf-46	88	50	around	around	ADP
gujaf-46	88	51	compliance	compliance	NOUN
gujaf-46	88	52	with	with	ADP
gujaf-46	88	53	accounting	accounting	NOUN
gujaf-46	88	54	standards	standard	NOUN
gujaf-46	88	55	.	.	PUNCT
gujaf-46	89	1	3	3	X
gujaf-46	89	2	.	.	X
gujaf-46	89	3	methods	method	NOUN
gujaf-46	89	4	and	and	CCONJ
gujaf-46	89	5	techniques	technique	NOUN
gujaf-46	89	6	the	the	DET
gujaf-46	89	7	research	research	NOUN
gujaf-46	89	8	design	design	NOUN
gujaf-46	89	9	is	be	AUX
gujaf-46	89	10	correlational	correlational	ADJ
gujaf-46	89	11	in	in	ADP
gujaf-46	89	12	nature	nature	NOUN
gujaf-46	89	13	.	.	PUNCT
gujaf-46	90	1	this	this	PRON
gujaf-46	90	2	is	be	AUX
gujaf-46	90	3	informed	inform	VERB
gujaf-46	90	4	by	by	ADP
gujaf-46	90	5	the	the	DET
gujaf-46	90	6	paradigm	paradigm	NOUN
gujaf-46	90	7	on	on	ADP
gujaf-46	90	8	which	which	PRON
gujaf-46	90	9	the	the	DET
gujaf-46	90	10	research	research	NOUN
gujaf-46	90	11	is	be	AUX
gujaf-46	90	12	based	base	VERB
gujaf-46	90	13	which	which	PRON
gujaf-46	90	14	is	be	AUX
gujaf-46	90	15	positivism	positivism	ADJ
gujaf-46	90	16	approach	approach	NOUN
gujaf-46	90	17	.	.	PUNCT
gujaf-46	91	1	the	the	DET
gujaf-46	91	2	data	datum	NOUN
gujaf-46	91	3	to	to	PART
gujaf-46	91	4	be	be	AUX
gujaf-46	91	5	used	use	VERB
gujaf-46	91	6	is	be	AUX
gujaf-46	91	7	panel	panel	NOUN
gujaf-46	91	8	because	because	SCONJ
gujaf-46	91	9	the	the	DET
gujaf-46	91	10	data	datum	NOUN
gujaf-46	91	11	cut	cut	VERB
gujaf-46	91	12	across	across	ADP
gujaf-46	91	13	different	different	ADJ
gujaf-46	91	14	firms	firm	NOUN
gujaf-46	91	15	at	at	ADP
gujaf-46	91	16	different	different	ADJ
gujaf-46	91	17	times	time	NOUN
gujaf-46	91	18	.	.	PUNCT
gujaf-46	92	1	therefore	therefore	ADV
gujaf-46	92	2	,	,	PUNCT
gujaf-46	92	3	panel	panel	NOUN
gujaf-46	92	4	regression	regression	NOUN
gujaf-46	92	5	is	be	AUX
gujaf-46	92	6	used	use	VERB
gujaf-46	92	7	for	for	ADP
gujaf-46	92	8	the	the	DET
gujaf-46	92	9	purpose	purpose	NOUN
gujaf-46	92	10	of	of	ADP
gujaf-46	92	11	analyzing	analyze	VERB
gujaf-46	92	12	the	the	DET
gujaf-46	92	13	relationship	relationship	NOUN
gujaf-46	92	14	between	between	ADP
gujaf-46	92	15	the	the	DET
gujaf-46	92	16	dependent	dependent	ADJ
gujaf-46	92	17	variable	variable	NOUN
gujaf-46	92	18	and	and	CCONJ
gujaf-46	92	19	independent	independent	ADJ
gujaf-46	92	20	variables	variable	NOUN
gujaf-46	92	21	.	.	PUNCT
gujaf-46	93	1	this	this	DET
gujaf-46	93	2	study	study	NOUN
gujaf-46	93	3	gusau	gusau	PROPN
gujaf-46	93	4	journal	journal	PROPN
gujaf-46	93	5	of	of	ADP
gujaf-46	93	6	accounting	accounting	NOUN
gujaf-46	93	7	and	and	CCONJ
gujaf-46	93	8	finance	finance	NOUN
gujaf-46	93	9	,	,	PUNCT
gujaf-46	93	10	vol	vol	NOUN
gujaf-46	93	11	.	.	PROPN
gujaf-46	93	12	2	2	NUM
gujaf-46	93	13	,	,	PUNCT
gujaf-46	93	14	issue	issue	NOUN
gujaf-46	93	15	1	1	NUM
gujaf-46	93	16	,	,	PUNCT
gujaf-46	93	17	april	april	PROPN
gujaf-46	93	18	,	,	PUNCT
gujaf-46	93	19	2021	2021	NUM
gujaf-46	93	20	7	7	NUM
gujaf-46	93	21	covers	cover	VERB
gujaf-46	93	22	the	the	DET
gujaf-46	93	23	period	period	NOUN
gujaf-46	93	24	of	of	ADP
gujaf-46	93	25	eight	eight	NUM
gujaf-46	93	26	years	year	NOUN
gujaf-46	93	27	(	(	PUNCT
gujaf-46	93	28	2012	2012	NUM
gujaf-46	93	29	-	-	SYM
gujaf-46	93	30	2019	2019	NUM
gujaf-46	93	31	)	)	PUNCT
gujaf-46	93	32	.	.	PUNCT
gujaf-46	94	1	the	the	DET
gujaf-46	94	2	decision	decision	NOUN
gujaf-46	94	3	to	to	PART
gujaf-46	94	4	take	take	VERB
gujaf-46	94	5	this	this	DET
gujaf-46	94	6	period	period	NOUN
gujaf-46	94	7	has	have	AUX
gujaf-46	94	8	been	be	AUX
gujaf-46	94	9	anchored	anchor	VERB
gujaf-46	94	10	on	on	ADP
gujaf-46	94	11	the	the	DET
gujaf-46	94	12	fact	fact	NOUN
gujaf-46	94	13	that	that	SCONJ
gujaf-46	94	14	ifrs	ifrs	PROPN
gujaf-46	94	15	was	be	AUX
gujaf-46	94	16	adopted	adopt	VERB
gujaf-46	94	17	in	in	ADP
gujaf-46	94	18	2012	2012	NUM
gujaf-46	94	19	and	and	CCONJ
gujaf-46	94	20	data	datum	NOUN
gujaf-46	94	21	relevant	relevant	ADJ
gujaf-46	94	22	to	to	ADP
gujaf-46	94	23	the	the	DET
gujaf-46	94	24	study	study	NOUN
gujaf-46	94	25	can	can	AUX
gujaf-46	94	26	only	only	ADV
gujaf-46	94	27	be	be	AUX
gujaf-46	94	28	obtained	obtain	VERB
gujaf-46	94	29	within	within	ADP
gujaf-46	94	30	this	this	DET
gujaf-46	94	31	period	period	NOUN
gujaf-46	94	32	.	.	PUNCT
gujaf-46	95	1	the	the	DET
gujaf-46	95	2	population	population	NOUN
gujaf-46	95	3	of	of	ADP
gujaf-46	95	4	the	the	DET
gujaf-46	95	5	study	study	NOUN
gujaf-46	95	6	is	be	AUX
gujaf-46	95	7	made	make	VERB
gujaf-46	95	8	up	up	ADP
gujaf-46	95	9	of	of	ADP
gujaf-46	95	10	all	all	DET
gujaf-46	95	11	agricultural	agricultural	ADJ
gujaf-46	95	12	firms	firm	NOUN
gujaf-46	95	13	listed	list	VERB
gujaf-46	95	14	on	on	ADP
gujaf-46	95	15	the	the	DET
gujaf-46	95	16	floor	floor	NOUN
gujaf-46	95	17	of	of	ADP
gujaf-46	95	18	nigerian	nigerian	ADJ
gujaf-46	95	19	stock	stock	NOUN
gujaf-46	95	20	exchange	exchange	NOUN
gujaf-46	95	21	as	as	ADP
gujaf-46	95	22	at	at	ADP
gujaf-46	95	23	31th	31th	PROPN
gujaf-46	95	24	december	december	PROPN
gujaf-46	95	25	,	,	PUNCT
gujaf-46	95	26	2019	2019	NUM
gujaf-46	95	27	.	.	PUNCT
gujaf-46	96	1	the	the	DET
gujaf-46	96	2	study	study	NOUN
gujaf-46	96	3	takes	take	VERB
gujaf-46	96	4	all	all	DET
gujaf-46	96	5	the	the	DET
gujaf-46	96	6	listed	list	VERB
gujaf-46	96	7	agricultural	agricultural	ADJ
gujaf-46	96	8	firms	firm	NOUN
gujaf-46	96	9	as	as	ADP
gujaf-46	96	10	at	at	ADP
gujaf-46	96	11	aforementioned	aforementione	VERB
gujaf-46	96	12	date	date	NOUN
gujaf-46	96	13	because	because	SCONJ
gujaf-46	96	14	it	it	PRON
gujaf-46	96	15	is	be	AUX
gujaf-46	96	16	concerned	concern	VERB
gujaf-46	96	17	with	with	ADP
gujaf-46	96	18	post	post	PROPN
gujaf-46	96	19	ifrs	ifrs	PROPN
gujaf-46	96	20	adoption	adoption	PROPN
gujaf-46	96	21	era	era	NOUN
gujaf-46	96	22	.	.	PUNCT
gujaf-46	97	1	the	the	DET
gujaf-46	97	2	firms	firm	NOUN
gujaf-46	97	3	are	be	AUX
gujaf-46	97	4	:	:	PUNCT
gujaf-46	97	5	ellah	ellah	PROPN
gujaf-46	97	6	lakes	lakes	PROPN
gujaf-46	97	7	plc	plc	PROPN
gujaf-46	97	8	,	,	PUNCT
gujaf-46	97	9	ftn	ftn	PROPN
gujaf-46	97	10	cocoa	cocoa	PROPN
gujaf-46	97	11	processors	processors	PROPN
gujaf-46	97	12	plc	plc	PROPN
gujaf-46	97	13	,	,	PUNCT
gujaf-46	97	14	livestock	livestock	NOUN
gujaf-46	97	15	feeds	feed	NOUN
gujaf-46	97	16	plc	plc	PROPN
gujaf-46	97	17	,	,	PUNCT
gujaf-46	97	18	okomu	okomu	VERB
gujaf-46	97	19	oil	oil	NOUN
gujaf-46	97	20	palm	palm	PROPN
gujaf-46	97	21	plc	plc	PROPN
gujaf-46	97	22	,	,	PUNCT
gujaf-46	97	23	presco	presco	PROPN
gujaf-46	97	24	plc	plc	PROPN
gujaf-46	97	25	.	.	PROPN
gujaf-46	97	26	3.1	3.1	NUM
gujaf-46	97	27	model	model	NOUN
gujaf-46	97	28	specification	specification	NOUN
gujaf-46	97	29	and	and	CCONJ
gujaf-46	97	30	variables	variable	NOUN
gujaf-46	97	31	measurement	measurement	NOUN
gujaf-46	97	32	for	for	ADP
gujaf-46	97	33	the	the	DET
gujaf-46	97	34	purpose	purpose	NOUN
gujaf-46	97	35	of	of	ADP
gujaf-46	97	36	this	this	DET
gujaf-46	97	37	study	study	NOUN
gujaf-46	97	38	,	,	PUNCT
gujaf-46	97	39	compliance	compliance	NOUN
gujaf-46	97	40	with	with	ADP
gujaf-46	97	41	ias	ias	PROPN
gujaf-46	97	42	41	41	NUM
gujaf-46	97	43	is	be	AUX
gujaf-46	97	44	to	to	PART
gujaf-46	97	45	be	be	AUX
gujaf-46	97	46	proxied	proxie	VERB
gujaf-46	97	47	using	use	VERB
gujaf-46	97	48	self	self	NOUN
gujaf-46	97	49	-	-	PUNCT
gujaf-46	97	50	constructed	construct	VERB
gujaf-46	97	51	disclosure	disclosure	NOUN
gujaf-46	97	52	index	index	NOUN
gujaf-46	97	53	from	from	ADP
gujaf-46	97	54	ias	ias	PROPN
gujaf-46	97	55	41	41	NUM
gujaf-46	97	56	the	the	DET
gujaf-46	97	57	model	model	NOUN
gujaf-46	97	58	to	to	PART
gujaf-46	97	59	be	be	AUX
gujaf-46	97	60	used	use	VERB
gujaf-46	97	61	will	will	AUX
gujaf-46	97	62	then	then	ADV
gujaf-46	97	63	be	be	AUX
gujaf-46	97	64	:	:	PUNCT
gujaf-46	97	65	dindexit	dindexit	NOUN
gujaf-46	97	66	=	=	SYM
gujaf-46	97	67	β0+β1baiit+β2liqit+β3levit+β4fszit+β5fagit+	β0+β1baiit+β2liqit+β3levit+β4fszit+β5fagit+	PROPN
gujaf-46	97	68	εit	εit	VERB
gujaf-46	97	69	where	where	SCONJ
gujaf-46	97	70	:	:	PUNCT
gujaf-46	97	71	dindex=	dindex=	NUM
gujaf-46	97	72	disclosure	disclosure	NOUN
gujaf-46	97	73	index	index	NOUN
gujaf-46	97	74	β0=	β0=	NOUN
gujaf-46	97	75	constant	constant	ADJ
gujaf-46	97	76	bai=	bai=	PROPN
gujaf-46	97	77	biological	biological	ADJ
gujaf-46	97	78	asset	asset	NOUN
gujaf-46	97	79	intensity	intensity	NOUN
gujaf-46	97	80	liq=	liq=	PROPN
gujaf-46	97	81	liquidity	liquidity	NOUN
gujaf-46	97	82	lev=	lev=	PROPN
gujaf-46	97	83	leverage	leverage	NOUN
gujaf-46	97	84	fsz=	fsz=	PROPN
gujaf-46	97	85	firm	firm	ADJ
gujaf-46	97	86	size	size	NOUN
gujaf-46	97	87	fag=	fag=	ADJ
gujaf-46	97	88	firm	firm	NOUN
gujaf-46	97	89	age	age	NOUN
gujaf-46	97	90	β1	β1	PROPN
gujaf-46	97	91	-	-	PUNCT
gujaf-46	97	92	β5=	β5=	PROPN
gujaf-46	97	93	coefficients	coefficient	NOUN
gujaf-46	97	94	of	of	ADP
gujaf-46	97	95	the	the	DET
gujaf-46	97	96	variables	variable	NOUN
gujaf-46	97	97	ε	ε	PROPN
gujaf-46	97	98	=	=	NOUN
gujaf-46	97	99	error	error	NOUN
gujaf-46	97	100	terms	term	NOUN
gujaf-46	97	101	i=	i=	PRON
gujaf-46	97	102	individual	individual	ADJ
gujaf-46	97	103	firm	firm	NOUN
gujaf-46	97	104	t	t	PROPN
gujaf-46	97	105	=	=	PUNCT
gujaf-46	97	106	time	time	NOUN
gujaf-46	97	107	dimension	dimension	NOUN
gujaf-46	97	108	the	the	DET
gujaf-46	97	109	variables	variable	NOUN
gujaf-46	97	110	captured	capture	VERB
gujaf-46	97	111	in	in	ADP
gujaf-46	97	112	the	the	DET
gujaf-46	97	113	model	model	NOUN
gujaf-46	97	114	above	above	ADV
gujaf-46	97	115	are	be	AUX
gujaf-46	97	116	to	to	PART
gujaf-46	97	117	be	be	AUX
gujaf-46	97	118	measured	measure	VERB
gujaf-46	97	119	as	as	SCONJ
gujaf-46	97	120	follows	follow	VERB
gujaf-46	97	121	:	:	PUNCT
gujaf-46	97	122	compliance	compliance	NOUN
gujaf-46	97	123	index	index	NOUN
gujaf-46	97	124	:	:	PUNCT
gujaf-46	97	125	dummy	dummy	NOUN
gujaf-46	97	126	of	of	ADP
gujaf-46	97	127	1	1	NUM
gujaf-46	97	128	for	for	ADP
gujaf-46	97	129	item	item	NOUN
gujaf-46	97	130	disclosed	disclose	VERB
gujaf-46	97	131	and	and	CCONJ
gujaf-46	97	132	0	0	NUM
gujaf-46	97	133	for	for	ADP
gujaf-46	97	134	item	item	NOUN
gujaf-46	97	135	not	not	PART
gujaf-46	97	136	disclosed	disclose	VERB
gujaf-46	97	137	.	.	PUNCT
gujaf-46	98	1	then	then	ADV
gujaf-46	98	2	,	,	PUNCT
gujaf-46	98	3	the	the	DET
gujaf-46	98	4	ratio	ratio	NOUN
gujaf-46	98	5	of	of	ADP
gujaf-46	98	6	total	total	ADJ
gujaf-46	98	7	items	item	NOUN
gujaf-46	98	8	disclosed	disclose	VERB
gujaf-46	98	9	to	to	PART
gujaf-46	98	10	total	total	ADJ
gujaf-46	98	11	items	item	NOUN
gujaf-46	98	12	to	to	PART
gujaf-46	98	13	be	be	AUX
gujaf-46	98	14	disclosed	disclose	VERB
gujaf-46	98	15	as	as	ADP
gujaf-46	98	16	required	require	VERB
gujaf-46	98	17	by	by	ADP
gujaf-46	98	18	the	the	DET
gujaf-46	98	19	standard	standard	NOUN
gujaf-46	98	20	will	will	AUX
gujaf-46	98	21	be	be	AUX
gujaf-46	98	22	taken	take	VERB
gujaf-46	98	23	for	for	ADP
gujaf-46	98	24	each	each	DET
gujaf-46	98	25	firm	firm	ADJ
gujaf-46	98	26	biological	biological	ADJ
gujaf-46	98	27	asset	asset	NOUN
gujaf-46	98	28	intensity	intensity	NOUN
gujaf-46	98	29	:	:	PUNCT
gujaf-46	98	30	biological	biological	ADJ
gujaf-46	98	31	assets	asset	NOUN
gujaf-46	98	32	divided	divide	VERB
gujaf-46	98	33	by	by	ADP
gujaf-46	98	34	total	total	ADJ
gujaf-46	98	35	assets	asset	NOUN
gujaf-46	98	36	leverage	leverage	NOUN
gujaf-46	98	37	:	:	PUNCT
gujaf-46	98	38	long	long	ADJ
gujaf-46	98	39	term	term	NOUN
gujaf-46	98	40	liabilities	liability	NOUN
gujaf-46	98	41	divided	divide	VERB
gujaf-46	98	42	by	by	ADP
gujaf-46	98	43	total	total	ADJ
gujaf-46	98	44	equity	equity	NOUN
gujaf-46	98	45	liquidity	liquidity	NOUN
gujaf-46	98	46	:	:	PUNCT
gujaf-46	98	47	current	current	ADJ
gujaf-46	98	48	liabilities	liability	NOUN
gujaf-46	98	49	divided	divide	VERB
gujaf-46	98	50	by	by	ADP
gujaf-46	98	51	current	current	ADJ
gujaf-46	98	52	assets	asset	NOUN
gujaf-46	98	53	firm	firm	ADJ
gujaf-46	98	54	size	size	NOUN
gujaf-46	98	55	:	:	PUNCT
gujaf-46	98	56	total	total	ADJ
gujaf-46	98	57	assets	asset	NOUN
gujaf-46	98	58	of	of	ADP
gujaf-46	98	59	the	the	DET
gujaf-46	98	60	firm	firm	ADJ
gujaf-46	98	61	firm	firm	ADJ
gujaf-46	98	62	age	age	NOUN
gujaf-46	98	63	:	:	PUNCT
gujaf-46	98	64	number	number	NOUN
gujaf-46	98	65	of	of	ADP
gujaf-46	98	66	years	year	NOUN
gujaf-46	98	67	the	the	DET
gujaf-46	98	68	firm	firm	NOUN
gujaf-46	98	69	had	have	AUX
gujaf-46	98	70	been	be	AUX
gujaf-46	98	71	in	in	ADP
gujaf-46	98	72	existence	existence	NOUN
gujaf-46	98	73	as	as	ADP
gujaf-46	98	74	at	at	ADP
gujaf-46	98	75	31	31	NUM
gujaf-46	98	76	th	th	NUM
gujaf-46	98	77	december	december	PROPN
gujaf-46	98	78	,	,	PUNCT
gujaf-46	98	79	2019	2019	NUM
gujaf-46	98	80	4	4	NUM
gujaf-46	98	81	.	.	PUNCT
gujaf-46	98	82	results	result	NOUN
gujaf-46	98	83	and	and	CCONJ
gujaf-46	98	84	discussion	discussion	NOUN
gujaf-46	98	85	under	under	ADP
gujaf-46	98	86	this	this	DET
gujaf-46	98	87	section	section	NOUN
gujaf-46	98	88	the	the	DET
gujaf-46	98	89	results	result	NOUN
gujaf-46	98	90	found	find	VERB
gujaf-46	98	91	by	by	ADP
gujaf-46	98	92	the	the	DET
gujaf-46	98	93	study	study	NOUN
gujaf-46	98	94	were	be	AUX
gujaf-46	98	95	presented	present	VERB
gujaf-46	98	96	and	and	CCONJ
gujaf-46	98	97	discussed	discuss	VERB
gujaf-46	98	98	,	,	PUNCT
gujaf-46	98	99	from	from	ADP
gujaf-46	98	100	which	which	PRON
gujaf-46	98	101	conclusions	conclusion	NOUN
gujaf-46	98	102	were	be	AUX
gujaf-46	98	103	drawn	draw	VERB
gujaf-46	98	104	.	.	PUNCT
gujaf-46	99	1	it	it	PRON
gujaf-46	99	2	began	begin	VERB
gujaf-46	99	3	by	by	ADP
gujaf-46	99	4	presenting	present	VERB
gujaf-46	99	5	descriptive	descriptive	ADJ
gujaf-46	99	6	statistics	statistic	NOUN
gujaf-46	99	7	,	,	PUNCT
gujaf-46	99	8	then	then	ADV
gujaf-46	99	9	correlation	correlation	NOUN
gujaf-46	99	10	matrix	matrix	NOUN
gujaf-46	99	11	,	,	PUNCT
gujaf-46	99	12	multicollinearity	multicollinearity	NOUN
gujaf-46	99	13	tests	test	NOUN
gujaf-46	99	14	,	,	PUNCT
gujaf-46	99	15	heteroskedasticity	heteroskedasticity	NOUN
gujaf-46	99	16	test	test	NOUN
gujaf-46	99	17	and	and	CCONJ
gujaf-46	99	18	finally	finally	ADV
gujaf-46	99	19	regression	regression	VERB
gujaf-46	99	20	results	result	NOUN
gujaf-46	99	21	.	.	PUNCT
gujaf-46	100	1	4.1	4.1	NUM
gujaf-46	100	2	descriptive	descriptive	ADJ
gujaf-46	100	3	statistics	statistic	NOUN
gujaf-46	100	4	the	the	DET
gujaf-46	100	5	descriptive	descriptive	ADJ
gujaf-46	100	6	statistics	statistic	NOUN
gujaf-46	100	7	highlights	highlight	VERB
gujaf-46	100	8	the	the	DET
gujaf-46	100	9	basic	basic	ADJ
gujaf-46	100	10	features	feature	NOUN
gujaf-46	100	11	of	of	ADP
gujaf-46	100	12	the	the	DET
gujaf-46	100	13	data	datum	NOUN
gujaf-46	100	14	collected	collect	VERB
gujaf-46	100	15	for	for	ADP
gujaf-46	100	16	the	the	DET
gujaf-46	100	17	purpose	purpose	NOUN
gujaf-46	100	18	of	of	ADP
gujaf-46	100	19	this	this	DET
gujaf-46	100	20	study	study	NOUN
gujaf-46	100	21	in	in	ADP
gujaf-46	100	22	relation	relation	NOUN
gujaf-46	100	23	to	to	ADP
gujaf-46	100	24	both	both	CCONJ
gujaf-46	100	25	the	the	DET
gujaf-46	100	26	dependent	dependent	ADJ
gujaf-46	100	27	,	,	PUNCT
gujaf-46	100	28	independent	independent	ADJ
gujaf-46	100	29	variables	variable	NOUN
gujaf-46	100	30	as	as	SCONJ
gujaf-46	100	31	reported	report	VERB
gujaf-46	100	32	in	in	ADP
gujaf-46	100	33	the	the	DET
gujaf-46	100	34	below	below	ADJ
gujaf-46	100	35	table	table	NOUN
gujaf-46	100	36	:	:	PUNCT
gujaf-46	100	37	gusau	gusau	ADJ
gujaf-46	100	38	journal	journal	NOUN
gujaf-46	100	39	of	of	ADP
gujaf-46	100	40	accounting	accounting	NOUN
gujaf-46	100	41	and	and	CCONJ
gujaf-46	100	42	finance	finance	NOUN
gujaf-46	100	43	,	,	PUNCT
gujaf-46	100	44	vol	vol	NOUN
gujaf-46	100	45	.	.	PROPN
gujaf-46	100	46	2	2	NUM
gujaf-46	100	47	,	,	PUNCT
gujaf-46	100	48	issue	issue	NOUN
gujaf-46	100	49	1	1	NUM
gujaf-46	100	50	,	,	PUNCT
gujaf-46	100	51	april	april	PROPN
gujaf-46	100	52	,	,	PUNCT
gujaf-46	100	53	2021	2021	NUM
gujaf-46	100	54	8	8	NUM
gujaf-46	100	55	table	table	NOUN
gujaf-46	100	56	1	1	NUM
gujaf-46	100	57	:	:	PUNCT
gujaf-46	100	58	summary	summary	NOUN
gujaf-46	100	59	of	of	ADP
gujaf-46	100	60	descriptive	descriptive	ADJ
gujaf-46	100	61	statistics	statistic	NOUN
gujaf-46	100	62	variables	variable	NOUN
gujaf-46	100	63	obs	obs	PROPN
gujaf-46	100	64	mean	mean	VERB
gujaf-46	100	65	minimum	minimum	ADJ
gujaf-46	100	66	maximum	maximum	ADJ
gujaf-46	100	67	standard	standard	ADJ
gujaf-46	100	68	deviation	deviation	NOUN
gujaf-46	100	69	dindex	dindex	NOUN
gujaf-46	100	70	40	40	NUM
gujaf-46	100	71	0.69	0.69	NUM
gujaf-46	100	72	0.58	0.58	NUM
gujaf-46	100	73	0.85	0.85	NUM
gujaf-46	100	74	0.6	0.6	NUM
gujaf-46	100	75	bai	bai	NOUN
gujaf-46	100	76	40	40	NUM
gujaf-46	100	77	0.44	0.44	NUM
gujaf-46	100	78	0.10	0.10	NUM
gujaf-46	100	79	0.68	0.68	NUM
gujaf-46	100	80	0.22	0.22	NUM
gujaf-46	100	81	lev	lev	NOUN
gujaf-46	100	82	40	40	NUM
gujaf-46	100	83	2.99	2.99	NUM
gujaf-46	100	84	-5.6	-5.6	PROPN
gujaf-46	100	85	99.69	99.69	NUM
gujaf-46	100	86	15.74	15.74	NUM
gujaf-46	100	87	liq	liq	NOUN
gujaf-46	100	88	40	40	NUM
gujaf-46	100	89	1.81	1.81	NUM
gujaf-46	100	90	0.12	0.12	NUM
gujaf-46	100	91	15.51	15.51	NUM
gujaf-46	100	92	2.62	2.62	NUM
gujaf-46	100	93	fsz	fsz	NOUN
gujaf-46	100	94	40	40	NUM
gujaf-46	100	95	9.93	9.93	NUM
gujaf-46	100	96	9.05	9.05	NUM
gujaf-46	100	97	10.92	10.92	NUM
gujaf-46	100	98	0.61	0.61	NUM
gujaf-46	100	99	fag	fag	NOUN
gujaf-46	100	100	40	40	NUM
gujaf-46	100	101	33.9	33.9	NUM
gujaf-46	100	102	17	17	NUM
gujaf-46	100	103	56	56	NUM
gujaf-46	100	104	11.54	11.54	NUM
gujaf-46	100	105	source	source	NOUN
gujaf-46	100	106	:	:	PUNCT
gujaf-46	100	107	output	output	NOUN
gujaf-46	100	108	of	of	ADP
gujaf-46	100	109	descriptive	descriptive	ADJ
gujaf-46	100	110	statistics	statistic	NOUN
gujaf-46	100	111	from	from	ADP
gujaf-46	100	112	stata	stata	NOUN
gujaf-46	100	113	13	13	NUM
gujaf-46	100	114	from	from	ADP
gujaf-46	100	115	the	the	DET
gujaf-46	100	116	table	table	NOUN
gujaf-46	100	117	4.1	4.1	NUM
gujaf-46	100	118	above	above	ADV
gujaf-46	100	119	,	,	PUNCT
gujaf-46	100	120	it	it	PRON
gujaf-46	100	121	can	can	AUX
gujaf-46	100	122	be	be	AUX
gujaf-46	100	123	seen	see	VERB
gujaf-46	100	124	that	that	SCONJ
gujaf-46	100	125	the	the	DET
gujaf-46	100	126	average	average	ADJ
gujaf-46	100	127	compliance	compliance	NOUN
gujaf-46	100	128	with	with	ADP
gujaf-46	100	129	international	international	ADJ
gujaf-46	100	130	standard	standard	NOUN
gujaf-46	100	131	on	on	ADP
gujaf-46	100	132	agriculture	agriculture	NOUN
gujaf-46	100	133	is	be	AUX
gujaf-46	100	134	0.69	0.69	NUM
gujaf-46	100	135	meaning	mean	VERB
gujaf-46	100	136	that	that	SCONJ
gujaf-46	100	137	on	on	ADP
gujaf-46	100	138	average	average	ADJ
gujaf-46	100	139	the	the	DET
gujaf-46	100	140	compliance	compliance	NOUN
gujaf-46	100	141	with	with	ADP
gujaf-46	100	142	this	this	DET
gujaf-46	100	143	standard	standard	NOUN
gujaf-46	100	144	by	by	ADP
gujaf-46	100	145	listed	list	VERB
gujaf-46	100	146	agricultural	agricultural	ADJ
gujaf-46	100	147	firms	firm	NOUN
gujaf-46	100	148	between	between	ADP
gujaf-46	100	149	2012	2012	NUM
gujaf-46	100	150	to	to	ADP
gujaf-46	100	151	2019	2019	NUM
gujaf-46	100	152	stands	stand	VERB
gujaf-46	100	153	at	at	ADP
gujaf-46	100	154	0.69	0.69	NUM
gujaf-46	100	155	.	.	PUNCT
gujaf-46	101	1	the	the	DET
gujaf-46	101	2	minimum	minimum	ADJ
gujaf-46	101	3	level	level	NOUN
gujaf-46	101	4	of	of	ADP
gujaf-46	101	5	compliance	compliance	NOUN
gujaf-46	101	6	is	be	AUX
gujaf-46	101	7	0.58	0.58	NUM
gujaf-46	101	8	and	and	CCONJ
gujaf-46	101	9	the	the	DET
gujaf-46	101	10	maximum	maximum	NOUN
gujaf-46	101	11	is	be	AUX
gujaf-46	101	12	0.85	0.85	NUM
gujaf-46	101	13	with	with	ADP
gujaf-46	101	14	0.6	0.6	NUM
gujaf-46	101	15	as	as	ADP
gujaf-46	101	16	standard	standard	ADJ
gujaf-46	101	17	deviation	deviation	NOUN
gujaf-46	101	18	signifying	signify	VERB
gujaf-46	101	19	that	that	SCONJ
gujaf-46	101	20	the	the	DET
gujaf-46	101	21	compliance	compliance	NOUN
gujaf-46	101	22	is	be	AUX
gujaf-46	101	23	not	not	PART
gujaf-46	101	24	far	far	ADV
gujaf-46	101	25	away	away	ADV
gujaf-46	101	26	from	from	ADP
gujaf-46	101	27	the	the	DET
gujaf-46	101	28	mean	mean	NOUN
gujaf-46	101	29	.	.	PUNCT
gujaf-46	102	1	the	the	DET
gujaf-46	102	2	table	table	NOUN
gujaf-46	102	3	also	also	ADV
gujaf-46	102	4	shows	show	VERB
gujaf-46	102	5	that	that	SCONJ
gujaf-46	102	6	the	the	DET
gujaf-46	102	7	biological	biological	ADJ
gujaf-46	102	8	asset	asset	NOUN
gujaf-46	102	9	intensity	intensity	NOUN
gujaf-46	102	10	on	on	ADP
gujaf-46	102	11	average	average	ADJ
gujaf-46	102	12	is	be	AUX
gujaf-46	102	13	0.44	0.44	NUM
gujaf-46	102	14	among	among	ADP
gujaf-46	102	15	all	all	DET
gujaf-46	102	16	the	the	DET
gujaf-46	102	17	listed	list	VERB
gujaf-46	102	18	agricultural	agricultural	ADJ
gujaf-46	102	19	firms	firm	NOUN
gujaf-46	102	20	between	between	ADP
gujaf-46	102	21	2012	2012	NUM
gujaf-46	102	22	to	to	ADP
gujaf-46	102	23	2019	2019	NUM
gujaf-46	102	24	.	.	PUNCT
gujaf-46	103	1	the	the	DET
gujaf-46	103	2	minimum	minimum	ADJ
gujaf-46	103	3	biological	biological	ADJ
gujaf-46	103	4	asset	asset	NOUN
gujaf-46	103	5	intensity	intensity	NOUN
gujaf-46	103	6	is	be	AUX
gujaf-46	103	7	0.10	0.10	NUM
gujaf-46	103	8	and	and	CCONJ
gujaf-46	103	9	the	the	DET
gujaf-46	103	10	maximum	maximum	NOUN
gujaf-46	103	11	is	be	AUX
gujaf-46	103	12	0.68	0.68	NUM
gujaf-46	103	13	showing	show	VERB
gujaf-46	103	14	that	that	SCONJ
gujaf-46	103	15	the	the	DET
gujaf-46	103	16	lowest	low	ADJ
gujaf-46	103	17	intensity	intensity	NOUN
gujaf-46	103	18	of	of	ADP
gujaf-46	103	19	biological	biological	ADJ
gujaf-46	103	20	assets	asset	NOUN
gujaf-46	103	21	is	be	AUX
gujaf-46	103	22	0.10	0.10	NUM
gujaf-46	103	23	and	and	CCONJ
gujaf-46	103	24	the	the	DET
gujaf-46	103	25	highest	high	ADJ
gujaf-46	103	26	intensity	intensity	NOUN
gujaf-46	103	27	is	be	AUX
gujaf-46	103	28	0.68	0.68	NUM
gujaf-46	103	29	within	within	ADP
gujaf-46	103	30	the	the	DET
gujaf-46	103	31	period	period	NOUN
gujaf-46	103	32	covered	cover	VERB
gujaf-46	103	33	by	by	ADP
gujaf-46	103	34	the	the	DET
gujaf-46	103	35	study	study	NOUN
gujaf-46	103	36	.	.	PUNCT
gujaf-46	104	1	the	the	DET
gujaf-46	104	2	standard	standard	ADJ
gujaf-46	104	3	deviation	deviation	NOUN
gujaf-46	104	4	of	of	ADP
gujaf-46	104	5	0.22	0.22	NUM
gujaf-46	104	6	shows	show	VERB
gujaf-46	104	7	that	that	SCONJ
gujaf-46	104	8	the	the	DET
gujaf-46	104	9	dispersion	dispersion	NOUN
gujaf-46	104	10	is	be	AUX
gujaf-46	104	11	not	not	PART
gujaf-46	104	12	that	that	ADV
gujaf-46	104	13	much	much	ADJ
gujaf-46	104	14	.	.	PUNCT
gujaf-46	105	1	the	the	DET
gujaf-46	105	2	table	table	NOUN
gujaf-46	105	3	also	also	ADV
gujaf-46	105	4	shows	show	VERB
gujaf-46	105	5	that	that	SCONJ
gujaf-46	105	6	the	the	DET
gujaf-46	105	7	leverage	leverage	NOUN
gujaf-46	105	8	on	on	ADP
gujaf-46	105	9	average	average	ADJ
gujaf-46	105	10	is	be	AUX
gujaf-46	105	11	2.99	2.99	NUM
gujaf-46	105	12	among	among	ADP
gujaf-46	105	13	all	all	DET
gujaf-46	105	14	the	the	DET
gujaf-46	105	15	listed	list	VERB
gujaf-46	105	16	agricultural	agricultural	ADJ
gujaf-46	105	17	firms	firm	NOUN
gujaf-46	105	18	between	between	ADP
gujaf-46	105	19	2012	2012	NUM
gujaf-46	105	20	to	to	ADP
gujaf-46	105	21	2019	2019	NUM
gujaf-46	105	22	.	.	PUNCT
gujaf-46	106	1	the	the	DET
gujaf-46	106	2	minimum	minimum	ADJ
gujaf-46	106	3	leverage	leverage	NOUN
gujaf-46	106	4	is	be	AUX
gujaf-46	106	5	-5.6	-5.6	ADV
gujaf-46	106	6	suggesting	suggest	VERB
gujaf-46	106	7	that	that	SCONJ
gujaf-46	106	8	there	there	PRON
gujaf-46	106	9	is	be	VERB
gujaf-46	106	10	a	a	DET
gujaf-46	106	11	firm	firm	NOUN
gujaf-46	106	12	that	that	PRON
gujaf-46	106	13	reported	report	VERB
gujaf-46	106	14	negative	negative	ADJ
gujaf-46	106	15	equity	equity	NOUN
gujaf-46	106	16	during	during	ADP
gujaf-46	106	17	the	the	DET
gujaf-46	106	18	period	period	NOUN
gujaf-46	106	19	covered	cover	VERB
gujaf-46	106	20	by	by	ADP
gujaf-46	106	21	the	the	DET
gujaf-46	106	22	study	study	NOUN
gujaf-46	106	23	.	.	PUNCT
gujaf-46	107	1	the	the	DET
gujaf-46	107	2	maximum	maximum	ADJ
gujaf-46	107	3	leverage	leverage	NOUN
gujaf-46	107	4	is	be	AUX
gujaf-46	107	5	99.69	99.69	NUM
gujaf-46	107	6	and	and	CCONJ
gujaf-46	107	7	the	the	DET
gujaf-46	107	8	dispersion	dispersion	NOUN
gujaf-46	107	9	of	of	ADP
gujaf-46	107	10	the	the	DET
gujaf-46	107	11	observation	observation	NOUN
gujaf-46	107	12	from	from	ADP
gujaf-46	107	13	the	the	DET
gujaf-46	107	14	mean	mean	NOUN
gujaf-46	107	15	is	be	AUX
gujaf-46	107	16	15	15	NUM
gujaf-46	107	17	.	.	X
gujaf-46	107	18	74	74	NUM
gujaf-46	107	19	suggesting	suggest	VERB
gujaf-46	107	20	that	that	SCONJ
gujaf-46	107	21	the	the	PRON
gujaf-46	107	22	of	of	ADP
gujaf-46	107	23	the	the	DET
gujaf-46	107	24	data	datum	NOUN
gujaf-46	107	25	from	from	ADP
gujaf-46	107	26	the	the	DET
gujaf-46	107	27	mean	mean	NOUN
gujaf-46	107	28	is	be	AUX
gujaf-46	107	29	high	high	ADJ
gujaf-46	107	30	.	.	PUNCT
gujaf-46	108	1	furthermore	furthermore	ADV
gujaf-46	108	2	,	,	PUNCT
gujaf-46	108	3	the	the	DET
gujaf-46	108	4	table	table	NOUN
gujaf-46	108	5	shows	show	VERB
gujaf-46	108	6	that	that	SCONJ
gujaf-46	108	7	the	the	DET
gujaf-46	108	8	average	average	ADJ
gujaf-46	108	9	liquidity	liquidity	NOUN
gujaf-46	108	10	among	among	ADP
gujaf-46	108	11	the	the	DET
gujaf-46	108	12	firms	firm	NOUN
gujaf-46	108	13	considered	consider	VERB
gujaf-46	108	14	by	by	ADP
gujaf-46	108	15	the	the	DET
gujaf-46	108	16	study	study	NOUN
gujaf-46	108	17	is	be	AUX
gujaf-46	108	18	1.81	1.81	NUM
gujaf-46	108	19	with	with	ADP
gujaf-46	108	20	0.12	0.12	NUM
gujaf-46	108	21	as	as	ADP
gujaf-46	108	22	minimum	minimum	NOUN
gujaf-46	108	23	liquidity	liquidity	NOUN
gujaf-46	108	24	and	and	CCONJ
gujaf-46	108	25	15.51	15.51	NUM
gujaf-46	108	26	as	as	ADP
gujaf-46	108	27	maximum	maximum	ADJ
gujaf-46	108	28	.	.	PUNCT
gujaf-46	109	1	the	the	DET
gujaf-46	109	2	deviation	deviation	NOUN
gujaf-46	109	3	from	from	ADP
gujaf-46	109	4	the	the	DET
gujaf-46	109	5	average	average	NOUN
gujaf-46	109	6	is	be	AUX
gujaf-46	109	7	signified	signify	VERB
gujaf-46	109	8	by	by	ADP
gujaf-46	109	9	standard	standard	ADJ
gujaf-46	109	10	deviation	deviation	NOUN
gujaf-46	109	11	of	of	ADP
gujaf-46	109	12	2.62	2.62	NUM
gujaf-46	109	13	showing	show	VERB
gujaf-46	109	14	that	that	SCONJ
gujaf-46	109	15	the	the	DET
gujaf-46	109	16	mean	mean	NOUN
gujaf-46	109	17	is	be	AUX
gujaf-46	109	18	not	not	PART
gujaf-46	109	19	far	far	ADV
gujaf-46	109	20	away	away	ADV
gujaf-46	109	21	from	from	ADP
gujaf-46	109	22	the	the	DET
gujaf-46	109	23	observations	observation	NOUN
gujaf-46	109	24	.	.	PUNCT
gujaf-46	110	1	the	the	DET
gujaf-46	110	2	table	table	NOUN
gujaf-46	110	3	shows	show	VERB
gujaf-46	110	4	that	that	SCONJ
gujaf-46	110	5	the	the	DET
gujaf-46	110	6	average	average	ADJ
gujaf-46	110	7	size	size	NOUN
gujaf-46	110	8	of	of	ADP
gujaf-46	110	9	firm	firm	NOUN
gujaf-46	110	10	proxied	proxie	VERB
gujaf-46	110	11	by	by	ADP
gujaf-46	110	12	total	total	ADJ
gujaf-46	110	13	assets	asset	NOUN
gujaf-46	110	14	is	be	AUX
gujaf-46	110	15	9.93	9.93	NUM
gujaf-46	110	16	with	with	ADP
gujaf-46	110	17	9.05	9.05	NUM
gujaf-46	110	18	and	and	CCONJ
gujaf-46	110	19	10.96	10.96	NUM
gujaf-46	110	20	and	and	CCONJ
gujaf-46	110	21	minimum	minimum	NOUN
gujaf-46	110	22	and	and	CCONJ
gujaf-46	110	23	maximum	maximum	ADJ
gujaf-46	110	24	firm	firm	ADJ
gujaf-46	110	25	size	size	NOUN
gujaf-46	110	26	respectively	respectively	ADV
gujaf-46	110	27	.	.	PUNCT
gujaf-46	111	1	the	the	DET
gujaf-46	111	2	deviation	deviation	NOUN
gujaf-46	111	3	of	of	ADP
gujaf-46	111	4	the	the	DET
gujaf-46	111	5	variables	variable	NOUN
gujaf-46	111	6	from	from	ADP
gujaf-46	111	7	the	the	DET
gujaf-46	111	8	observations	observation	NOUN
gujaf-46	111	9	is	be	AUX
gujaf-46	111	10	0.61	0.61	NUM
gujaf-46	111	11	signifying	signify	VERB
gujaf-46	111	12	that	that	SCONJ
gujaf-46	111	13	the	the	DET
gujaf-46	111	14	variation	variation	NOUN
gujaf-46	111	15	of	of	ADP
gujaf-46	111	16	size	size	NOUN
gujaf-46	111	17	among	among	ADP
gujaf-46	111	18	the	the	DET
gujaf-46	111	19	listed	list	VERB
gujaf-46	111	20	agricultural	agricultural	ADJ
gujaf-46	111	21	firms	firm	NOUN
gujaf-46	111	22	within	within	ADP
gujaf-46	111	23	the	the	DET
gujaf-46	111	24	period	period	NOUN
gujaf-46	111	25	of	of	ADP
gujaf-46	111	26	the	the	DET
gujaf-46	111	27	study	study	NOUN
gujaf-46	111	28	is	be	AUX
gujaf-46	111	29	very	very	ADV
gujaf-46	111	30	high	high	ADJ
gujaf-46	111	31	.	.	PUNCT
gujaf-46	112	1	finally	finally	ADV
gujaf-46	112	2	,	,	PUNCT
gujaf-46	112	3	the	the	DET
gujaf-46	112	4	table	table	NOUN
gujaf-46	112	5	also	also	ADV
gujaf-46	112	6	shows	show	VERB
gujaf-46	112	7	that	that	SCONJ
gujaf-46	112	8	the	the	DET
gujaf-46	112	9	average	average	ADJ
gujaf-46	112	10	age	age	NOUN
gujaf-46	112	11	of	of	ADP
gujaf-46	112	12	firm	firm	NOUN
gujaf-46	112	13	among	among	ADP
gujaf-46	112	14	the	the	DET
gujaf-46	112	15	listed	list	VERB
gujaf-46	112	16	agricultural	agricultural	ADJ
gujaf-46	112	17	firms	firm	NOUN
gujaf-46	112	18	in	in	ADP
gujaf-46	112	19	nigeria	nigeria	PROPN
gujaf-46	112	20	is	be	AUX
gujaf-46	112	21	33.9	33.9	NUM
gujaf-46	112	22	.	.	PUNCT
gujaf-46	113	1	the	the	DET
gujaf-46	113	2	minimum	minimum	ADJ
gujaf-46	113	3	age	age	NOUN
gujaf-46	113	4	of	of	ADP
gujaf-46	113	5	the	the	DET
gujaf-46	113	6	firm	firm	NOUN
gujaf-46	113	7	in	in	ADP
gujaf-46	113	8	the	the	DET
gujaf-46	113	9	sector	sector	NOUN
gujaf-46	113	10	is	be	AUX
gujaf-46	113	11	17	17	NUM
gujaf-46	113	12	and	and	CCONJ
gujaf-46	113	13	the	the	DET
gujaf-46	113	14	maximum	maximum	ADJ
gujaf-46	113	15	age	age	NOUN
gujaf-46	113	16	is	be	AUX
gujaf-46	113	17	56	56	NUM
gujaf-46	113	18	.	.	PUNCT
gujaf-46	114	1	the	the	DET
gujaf-46	114	2	standard	standard	ADJ
gujaf-46	114	3	deviation	deviation	NOUN
gujaf-46	114	4	of	of	ADP
gujaf-46	114	5	11.54	11.54	NUM
gujaf-46	114	6	suggested	suggest	VERB
gujaf-46	114	7	that	that	SCONJ
gujaf-46	114	8	the	the	DET
gujaf-46	114	9	deviation	deviation	NOUN
gujaf-46	114	10	from	from	ADP
gujaf-46	114	11	the	the	DET
gujaf-46	114	12	mean	mean	NOUN
gujaf-46	114	13	is	be	AUX
gujaf-46	114	14	not	not	PART
gujaf-46	114	15	high	high	ADJ
gujaf-46	114	16	.	.	PUNCT
gujaf-46	115	1	4.2	4.2	NUM
gujaf-46	115	2	correlation	correlation	NOUN
gujaf-46	115	3	matrix	matrix	NOUN
gujaf-46	115	4	the	the	DET
gujaf-46	115	5	correlation	correlation	NOUN
gujaf-46	115	6	matrix	matrix	NOUN
gujaf-46	115	7	table	table	NOUN
gujaf-46	115	8	shows	show	VERB
gujaf-46	115	9	the	the	DET
gujaf-46	115	10	relationship	relationship	NOUN
gujaf-46	115	11	between	between	ADP
gujaf-46	115	12	all	all	DET
gujaf-46	115	13	explanatory	explanatory	ADJ
gujaf-46	115	14	variables	variable	NOUN
gujaf-46	115	15	individually	individually	ADV
gujaf-46	115	16	with	with	ADP
gujaf-46	115	17	explained	explain	VERB
gujaf-46	115	18	variable	variable	NOUN
gujaf-46	115	19	and	and	CCONJ
gujaf-46	115	20	the	the	DET
gujaf-46	115	21	relationships	relationship	NOUN
gujaf-46	115	22	among	among	ADP
gujaf-46	115	23	the	the	DET
gujaf-46	115	24	independent	independent	ADJ
gujaf-46	115	25	variables	variable	NOUN
gujaf-46	115	26	themselves	themselves	PRON
gujaf-46	115	27	.	.	PUNCT
gujaf-46	116	1	gusau	gusau	PROPN
gujaf-46	116	2	journal	journal	PROPN
gujaf-46	116	3	of	of	ADP
gujaf-46	116	4	accounting	accounting	NOUN
gujaf-46	116	5	and	and	CCONJ
gujaf-46	116	6	finance	finance	NOUN
gujaf-46	116	7	,	,	PUNCT
gujaf-46	116	8	vol	vol	NOUN
gujaf-46	116	9	.	.	PROPN
gujaf-46	116	10	2	2	NUM
gujaf-46	116	11	,	,	PUNCT
gujaf-46	116	12	issue	issue	NOUN
gujaf-46	116	13	1	1	NUM
gujaf-46	116	14	,	,	PUNCT
gujaf-46	116	15	april	april	PROPN
gujaf-46	116	16	,	,	PUNCT
gujaf-46	116	17	2021	2021	NUM
gujaf-46	116	18	9	9	NUM
gujaf-46	116	19	table	table	NOUN
gujaf-46	116	20	2	2	NUM
gujaf-46	116	21	:	:	PUNCT
gujaf-46	116	22	correlation	correlation	NOUN
gujaf-46	116	23	matrix	matrix	NOUN
gujaf-46	116	24	dindex	dindex	NOUN
gujaf-46	116	25	bai	bai	PROPN
gujaf-46	116	26	lev	lev	PROPN
gujaf-46	116	27	liq	liq	PROPN
gujaf-46	116	28	fsz	fsz	PROPN
gujaf-46	116	29	fag	fag	PROPN
gujaf-46	116	30	dindex	dindex	PROPN
gujaf-46	116	31	1.0000	1.0000	NUM
gujaf-46	116	32	bai	bai	NOUN
gujaf-46	116	33	0.87	0.87	NUM
gujaf-46	116	34	1.0000	1.0000	NUM
gujaf-46	116	35	lev	lev	NOUN
gujaf-46	116	36	-0.77	-0.77	PROPN
gujaf-46	116	37	-0.07	-0.07	NUM
gujaf-46	116	38	1.0000	1.0000	NUM
gujaf-46	116	39	liq	liq	NOUN
gujaf-46	116	40	-0.32	-0.32	VERB
gujaf-46	116	41	-0.45	-0.45	NUM
gujaf-46	116	42	-0.077	-0.077	PROPN
gujaf-46	116	43	1.0000	1.0000	NUM
gujaf-46	116	44	fsz	fsz	NOUN
gujaf-46	116	45	0.87	0.87	NUM
gujaf-46	116	46	0.84	0.84	NUM
gujaf-46	116	47	-0.78	-0.78	NOUN
gujaf-46	116	48	0.30	0.30	NUM
gujaf-46	116	49	1.000	1.000	NUM
gujaf-46	116	50	fag	fag	NOUN
gujaf-46	116	51	-0.32	-0.32	VERB
gujaf-46	116	52	-0.15	-0.15	NUM
gujaf-46	116	53	-0.17	-0.17	PROPN
gujaf-46	116	54	0.07	0.07	NUM
gujaf-46	116	55	-0.24	-0.24	NUM
gujaf-46	116	56	1.000	1.000	NUM
gujaf-46	116	57	source	source	NOUN
gujaf-46	116	58	:	:	PUNCT
gujaf-46	116	59	output	output	NOUN
gujaf-46	116	60	of	of	ADP
gujaf-46	116	61	correlation	correlation	NOUN
gujaf-46	116	62	matrix	matrix	NOUN
gujaf-46	116	63	from	from	ADP
gujaf-46	116	64	stata	stata	NOUN
gujaf-46	116	65	13	13	NUM
gujaf-46	116	66	.	.	PUNCT
gujaf-46	117	1	from	from	ADP
gujaf-46	117	2	the	the	DET
gujaf-46	117	3	above	above	ADJ
gujaf-46	117	4	table	table	NOUN
gujaf-46	117	5	it	it	PRON
gujaf-46	117	6	can	can	AUX
gujaf-46	117	7	be	be	AUX
gujaf-46	117	8	seen	see	VERB
gujaf-46	117	9	that	that	SCONJ
gujaf-46	117	10	the	the	DET
gujaf-46	117	11	correlation	correlation	NOUN
gujaf-46	117	12	between	between	ADP
gujaf-46	117	13	the	the	DET
gujaf-46	117	14	independent	independent	ADJ
gujaf-46	117	15	variables	variable	NOUN
gujaf-46	117	16	and	and	CCONJ
gujaf-46	117	17	the	the	DET
gujaf-46	117	18	dependent	dependent	ADJ
gujaf-46	117	19	variables	variable	NOUN
gujaf-46	117	20	have	have	VERB
gujaf-46	117	21	both	both	CCONJ
gujaf-46	117	22	positive	positive	ADJ
gujaf-46	117	23	and	and	CCONJ
gujaf-46	117	24	negative	negative	ADJ
gujaf-46	117	25	values	value	NOUN
gujaf-46	117	26	signifying	signify	VERB
gujaf-46	117	27	that	that	SCONJ
gujaf-46	117	28	there	there	PRON
gujaf-46	117	29	is	be	VERB
gujaf-46	117	30	both	both	DET
gujaf-46	117	31	positive	positive	ADJ
gujaf-46	117	32	and	and	CCONJ
gujaf-46	117	33	negative	negative	ADJ
gujaf-46	117	34	correlation	correlation	NOUN
gujaf-46	117	35	among	among	ADP
gujaf-46	117	36	the	the	DET
gujaf-46	117	37	variables	variable	NOUN
gujaf-46	117	38	.	.	PUNCT
gujaf-46	118	1	there	there	PRON
gujaf-46	118	2	are	be	VERB
gujaf-46	118	3	some	some	DET
gujaf-46	118	4	correlation	correlation	NOUN
gujaf-46	118	5	values	value	NOUN
gujaf-46	118	6	that	that	PRON
gujaf-46	118	7	are	be	AUX
gujaf-46	118	8	more	more	ADJ
gujaf-46	118	9	than	than	ADP
gujaf-46	118	10	0.8	0.8	NUM
gujaf-46	118	11	which	which	PRON
gujaf-46	118	12	shows	show	VERB
gujaf-46	118	13	the	the	DET
gujaf-46	118	14	likelihood	likelihood	NOUN
gujaf-46	118	15	of	of	ADP
gujaf-46	118	16	existence	existence	NOUN
gujaf-46	118	17	of	of	ADP
gujaf-46	118	18	multicollinearity	multicollinearity	NOUN
gujaf-46	118	19	.	.	PUNCT
gujaf-46	119	1	however	however	ADV
gujaf-46	119	2	,	,	PUNCT
gujaf-46	119	3	it	it	PRON
gujaf-46	119	4	can	can	AUX
gujaf-46	119	5	not	not	PART
gujaf-46	119	6	be	be	AUX
gujaf-46	119	7	concluded	conclude	VERB
gujaf-46	119	8	except	except	SCONJ
gujaf-46	119	9	a	a	DET
gujaf-46	119	10	multicollinearity	multicollinearity	NOUN
gujaf-46	119	11	test	test	NOUN
gujaf-46	119	12	is	be	AUX
gujaf-46	119	13	conducted	conduct	VERB
gujaf-46	119	14	.	.	PUNCT
gujaf-46	120	1	gujarati	gujarati	PROPN
gujaf-46	120	2	(	(	PUNCT
gujaf-46	120	3	2004	2004	NUM
gujaf-46	120	4	)	)	PUNCT
gujaf-46	120	5	states	state	VERB
gujaf-46	120	6	that	that	SCONJ
gujaf-46	120	7	a	a	DET
gujaf-46	120	8	correlation	correlation	NOUN
gujaf-46	120	9	of	of	ADP
gujaf-46	120	10	value	value	NOUN
gujaf-46	120	11	greater	great	ADJ
gujaf-46	120	12	than	than	ADP
gujaf-46	120	13	0.8	0.8	NUM
gujaf-46	120	14	may	may	AUX
gujaf-46	120	15	amount	amount	VERB
gujaf-46	120	16	to	to	ADP
gujaf-46	120	17	multicollinearity	multicollinearity	NOUN
gujaf-46	120	18	.	.	PUNCT
gujaf-46	121	1	however	however	ADV
gujaf-46	121	2	,	,	PUNCT
gujaf-46	121	3	this	this	PRON
gujaf-46	121	4	can	can	AUX
gujaf-46	121	5	not	not	PART
gujaf-46	121	6	be	be	AUX
gujaf-46	121	7	ascertained	ascertain	VERB
gujaf-46	121	8	until	until	ADP
gujaf-46	121	9	after	after	SCONJ
gujaf-46	121	10	the	the	DET
gujaf-46	121	11	test	test	NOUN
gujaf-46	121	12	for	for	ADP
gujaf-46	121	13	multicollinearity	multicollinearity	NOUN
gujaf-46	121	14	has	have	AUX
gujaf-46	121	15	been	be	AUX
gujaf-46	121	16	conducted	conduct	VERB
gujaf-46	121	17	.	.	PUNCT
gujaf-46	122	1	4.3	4.3	NUM
gujaf-46	122	2	multicollinearity	multicollinearity	NOUN
gujaf-46	122	3	test	test	NOUN
gujaf-46	122	4	to	to	PART
gujaf-46	122	5	test	test	VERB
gujaf-46	122	6	for	for	ADP
gujaf-46	122	7	multicollinearity	multicollinearity	NOUN
gujaf-46	122	8	,	,	PUNCT
gujaf-46	122	9	variance	variance	NOUN
gujaf-46	122	10	inflation	inflation	NOUN
gujaf-46	122	11	factors	factor	NOUN
gujaf-46	122	12	(	(	PUNCT
gujaf-46	122	13	vif	vif	NOUN
gujaf-46	122	14	)	)	PUNCT
gujaf-46	122	15	and	and	CCONJ
gujaf-46	122	16	tolerance	tolerance	NOUN
gujaf-46	122	17	tests	test	NOUN
gujaf-46	122	18	were	be	AUX
gujaf-46	122	19	carried	carry	VERB
gujaf-46	122	20	out	out	ADP
gujaf-46	122	21	.	.	PUNCT
gujaf-46	123	1	the	the	DET
gujaf-46	123	2	results	result	NOUN
gujaf-46	123	3	are	be	AUX
gujaf-46	123	4	presented	present	VERB
gujaf-46	123	5	below	below	ADP
gujaf-46	123	6	.	.	PUNCT
gujaf-46	124	1	table	table	NOUN
gujaf-46	124	2	3	3	NUM
gujaf-46	124	3	:	:	PUNCT
gujaf-46	124	4	multicollinearity	multicollinearity	NOUN
gujaf-46	124	5	test	test	NOUN
gujaf-46	124	6	variable	variable	NOUN
gujaf-46	124	7	vif	vif	NOUN
gujaf-46	124	8	1	1	NUM
gujaf-46	124	9	/	/	SYM
gujaf-46	124	10	vif	vif	PROPN
gujaf-46	124	11	bai	bai	NOUN
gujaf-46	124	12	4.13	4.13	NUM
gujaf-46	124	13	0.241888	0.241888	NUM
gujaf-46	124	14	fsz	fsz	NOUN
gujaf-46	124	15	3.84	3.84	NUM
gujaf-46	124	16	0.260417	0.260417	NUM
gujaf-46	124	17	liq	liq	NOUN
gujaf-46	124	18	1.29	1.29	NUM
gujaf-46	124	19	0.775120	0.775120	NUM
gujaf-46	124	20	fag	fag	NOUN
gujaf-46	124	21	1.12	1.12	NUM
gujaf-46	124	22	0.890525	0.890525	NUM
gujaf-46	124	23	lev	lev	NOUN
gujaf-46	124	24	1.07	1.07	NUM
gujaf-46	124	25	0.936145	0.936145	NUM
gujaf-46	124	26	vif	vif	NOUN
gujaf-46	124	27	mean	mean	VERB
gujaf-46	124	28	2.29	2.29	NUM
gujaf-46	124	29	source	source	NOUN
gujaf-46	124	30	:	:	PUNCT
gujaf-46	124	31	output	output	NOUN
gujaf-46	124	32	from	from	ADP
gujaf-46	124	33	stata	stata	NOUN
gujaf-46	124	34	13	13	NUM
gujaf-46	124	35	from	from	ADP
gujaf-46	124	36	the	the	DET
gujaf-46	124	37	table	table	NOUN
gujaf-46	124	38	above	above	ADV
gujaf-46	124	39	,	,	PUNCT
gujaf-46	124	40	the	the	DET
gujaf-46	124	41	tolerance	tolerance	NOUN
gujaf-46	124	42	value	value	NOUN
gujaf-46	124	43	(	(	PUNCT
gujaf-46	124	44	1	1	NUM
gujaf-46	124	45	/	/	SYM
gujaf-46	124	46	vif	vif	NOUN
gujaf-46	124	47	)	)	PUNCT
gujaf-46	124	48	of	of	ADP
gujaf-46	124	49	the	the	DET
gujaf-46	124	50	individual	individual	ADJ
gujaf-46	124	51	variables	variable	NOUN
gujaf-46	124	52	are	be	AUX
gujaf-46	124	53	all	all	ADV
gujaf-46	124	54	greater	great	ADJ
gujaf-46	124	55	than	than	ADP
gujaf-46	124	56	10	10	NUM
gujaf-46	124	57	%	%	NOUN
gujaf-46	124	58	and	and	CCONJ
gujaf-46	124	59	less	less	ADJ
gujaf-46	124	60	than	than	ADP
gujaf-46	124	61	1	1	NUM
gujaf-46	124	62	.	.	PUNCT
gujaf-46	125	1	so	so	ADV
gujaf-46	125	2	also	also	ADV
gujaf-46	125	3	,	,	PUNCT
gujaf-46	125	4	the	the	DET
gujaf-46	125	5	highest	high	ADJ
gujaf-46	125	6	value	value	NOUN
gujaf-46	125	7	of	of	ADP
gujaf-46	125	8	vifs	vifs	PROPN
gujaf-46	125	9	is	be	AUX
gujaf-46	125	10	4.16	4.16	NUM
gujaf-46	125	11	(	(	PUNCT
gujaf-46	125	12	less	less	ADJ
gujaf-46	125	13	than	than	ADP
gujaf-46	125	14	10	10	NUM
gujaf-46	125	15	)	)	PUNCT
gujaf-46	125	16	,	,	PUNCT
gujaf-46	125	17	confirm	confirm	VERB
gujaf-46	125	18	the	the	DET
gujaf-46	125	19	absence	absence	NOUN
gujaf-46	125	20	of	of	ADP
gujaf-46	125	21	multicollinearity	multicollinearity	NOUN
gujaf-46	125	22	among	among	ADP
gujaf-46	125	23	the	the	DET
gujaf-46	125	24	variables	variable	NOUN
gujaf-46	125	25	(	(	PUNCT
gujaf-46	125	26	gujarati	gujarati	PROPN
gujaf-46	125	27	,	,	PUNCT
gujaf-46	125	28	2004	2004	NUM
gujaf-46	125	29	)	)	PUNCT
gujaf-46	125	30	.	.	PUNCT
gujaf-46	126	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-46	126	2	to	to	PART
gujaf-46	126	3	test	test	VERB
gujaf-46	126	4	for	for	ADP
gujaf-46	126	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-46	126	6	,	,	PUNCT
gujaf-46	126	7	the	the	DET
gujaf-46	126	8	study	study	NOUN
gujaf-46	126	9	employs	employ	VERB
gujaf-46	126	10	breusch	breusch	NOUN
gujaf-46	126	11	-	-	PUNCT
gujaf-46	126	12	pagan	pagan	ADJ
gujaf-46	126	13	/	/	SYM
gujaf-46	126	14	cook	cook	NOUN
gujaf-46	126	15	-	-	PUNCT
gujaf-46	126	16	weisberg	weisberg	PROPN
gujaf-46	126	17	test	test	NOUN
gujaf-46	126	18	.	.	PUNCT
gujaf-46	127	1	the	the	DET
gujaf-46	127	2	test	test	NOUN
gujaf-46	127	3	shows	show	VERB
gujaf-46	127	4	a	a	DET
gujaf-46	127	5	chi2	chi2	NOUN
gujaf-46	127	6	value	value	NOUN
gujaf-46	127	7	of	of	ADP
gujaf-46	127	8	5.26	5.26	NUM
gujaf-46	127	9	and	and	CCONJ
gujaf-46	127	10	the	the	DET
gujaf-46	127	11	prob	prob	PROPN
gujaf-46	127	12	>	>	X
gujaf-46	127	13	chi2	chi2	PROPN
gujaf-46	127	14	of	of	ADP
gujaf-46	127	15	0.219	0.219	NUM
gujaf-46	127	16	(	(	PUNCT
gujaf-46	127	17	insignificant	insignificant	ADJ
gujaf-46	127	18	)	)	PUNCT
gujaf-46	127	19	.	.	PUNCT
gujaf-46	128	1	this	this	PRON
gujaf-46	128	2	indicates	indicate	VERB
gujaf-46	128	3	the	the	DET
gujaf-46	128	4	absence	absence	NOUN
gujaf-46	128	5	of	of	ADP
gujaf-46	128	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-46	128	7	.	.	PUNCT
gujaf-46	129	1	4.4	4.4	NUM
gujaf-46	129	2	regression	regression	NOUN
gujaf-46	129	3	results	result	NOUN
gujaf-46	129	4	table	table	VERB
gujaf-46	129	5	4	4	NUM
gujaf-46	129	6	:	:	PUNCT
gujaf-46	129	7	robust	robust	ADJ
gujaf-46	129	8	regression	regression	NOUN
gujaf-46	129	9	result	result	NOUN
gujaf-46	130	1	variables	variable	NOUN
gujaf-46	130	2	coefficient	coefficient	NOUN
gujaf-46	130	3	tvalue	tvalue	NOUN
gujaf-46	130	4	p>(z	p>(z	PROPN
gujaf-46	130	5	)	)	PUNCT
gujaf-46	130	6	bai	bai	PROPN
gujaf-46	131	1	0.1622627	0.1622627	NUM
gujaf-46	131	2	4.02	4.02	NUM
gujaf-46	131	3	0.000	0.000	NUM
gujaf-46	131	4	lev	lev	NOUN
gujaf-46	131	5	-0.000283	-0.000283	NOUN
gujaf-46	131	6	-2.75	-2.75	PROPN
gujaf-46	131	7	0.010	0.010	NUM
gujaf-46	131	8	liq	liq	NOUN
gujaf-46	131	9	0.0009741	0.0009741	NUM
gujaf-46	131	10	0.98	0.98	NUM
gujaf-46	131	11	0.333	0.333	NUM
gujaf-46	131	12	gusau	gusau	ADJ
gujaf-46	131	13	journal	journal	NOUN
gujaf-46	131	14	of	of	ADP
gujaf-46	131	15	accounting	accounting	NOUN
gujaf-46	131	16	and	and	CCONJ
gujaf-46	131	17	finance	finance	NOUN
gujaf-46	131	18	,	,	PUNCT
gujaf-46	131	19	vol	vol	NOUN
gujaf-46	131	20	.	.	PROPN
gujaf-46	131	21	2	2	NUM
gujaf-46	131	22	,	,	PUNCT
gujaf-46	131	23	issue	issue	NOUN
gujaf-46	131	24	1	1	NUM
gujaf-46	131	25	,	,	PUNCT
gujaf-46	131	26	april	april	PROPN
gujaf-46	131	27	,	,	PUNCT
gujaf-46	131	28	2021	2021	NUM
gujaf-46	131	29	10	10	NUM
gujaf-46	131	30	fsz	fsz	NOUN
gujaf-46	131	31	0.046427	0.046427	NUM
gujaf-46	131	32	2.73	2.73	NUM
gujaf-46	131	33	0.010	0.010	NUM
gujaf-46	131	34	fag	fag	NOUN
gujaf-46	131	35	-0.0009054	-0.0009054	NOUN
gujaf-46	131	36	-1.83	-1.83	NOUN
gujaf-46	131	37	0.56	0.56	NUM
gujaf-46	131	38	constant	constant	ADJ
gujaf-46	131	39	0.1889464	0.1889464	NUM
gujaf-46	131	40	1.18	1.18	NUM
gujaf-46	131	41	0.247	0.247	NUM
gujaf-46	131	42	r	r	NOUN
gujaf-46	131	43	squared	square	VERB
gujaf-46	131	44	:	:	PUNCT
gujaf-46	131	45	0.8411	0.8411	NUM
gujaf-46	131	46	f	f	X
gujaf-46	131	47	-	-	PUNCT
gujaf-46	131	48	statistics	statistic	NOUN
gujaf-46	131	49	:	:	PUNCT
gujaf-46	131	50	67.17	67.17	NUM
gujaf-46	131	51	prob	prob	NOUN
gujaf-46	131	52	.	.	PUNCT
gujaf-46	131	53	:	:	PUNCT
gujaf-46	132	1	0.000	0.000	NUM
gujaf-46	132	2	source	source	NOUN
gujaf-46	132	3	:	:	PUNCT
gujaf-46	132	4	output	output	NOUN
gujaf-46	132	5	from	from	ADP
gujaf-46	132	6	stata	stata	NOUN
gujaf-46	132	7	13	13	NUM
gujaf-46	132	8	.	.	PUNCT
gujaf-46	133	1	after	after	ADP
gujaf-46	133	2	running	run	VERB
gujaf-46	133	3	the	the	DET
gujaf-46	133	4	fixed	fixed	ADJ
gujaf-46	133	5	effect	effect	NOUN
gujaf-46	133	6	and	and	CCONJ
gujaf-46	133	7	random	random	ADJ
gujaf-46	133	8	effect	effect	NOUN
gujaf-46	133	9	regressions	regression	NOUN
gujaf-46	133	10	,	,	PUNCT
gujaf-46	133	11	hausman	hausman	ADJ
gujaf-46	133	12	test	test	NOUN
gujaf-46	133	13	for	for	ADP
gujaf-46	133	14	fixed	fix	VERB
gujaf-46	133	15	effect	effect	NOUN
gujaf-46	133	16	was	be	AUX
gujaf-46	133	17	conducted	conduct	VERB
gujaf-46	133	18	and	and	CCONJ
gujaf-46	133	19	the	the	DET
gujaf-46	133	20	probability	probability	NOUN
gujaf-46	133	21	of	of	ADP
gujaf-46	133	22	the	the	DET
gujaf-46	133	23	chi2	chi2	NOUN
gujaf-46	133	24	was	be	AUX
gujaf-46	133	25	not	not	PART
gujaf-46	133	26	significant	significant	ADJ
gujaf-46	133	27	.	.	PUNCT
gujaf-46	134	1	this	this	PRON
gujaf-46	134	2	informed	inform	VERB
gujaf-46	134	3	the	the	DET
gujaf-46	134	4	study	study	NOUN
gujaf-46	134	5	to	to	PART
gujaf-46	134	6	conduct	conduct	VERB
gujaf-46	134	7	langrangian	langrangian	PROPN
gujaf-46	134	8	multiplier	multipli	ADJ
gujaf-46	134	9	test	test	NOUN
gujaf-46	134	10	for	for	ADP
gujaf-46	134	11	random	random	ADJ
gujaf-46	134	12	effect	effect	NOUN
gujaf-46	134	13	,	,	PUNCT
gujaf-46	134	14	it	it	PRON
gujaf-46	134	15	was	be	AUX
gujaf-46	134	16	also	also	ADV
gujaf-46	134	17	not	not	PART
gujaf-46	134	18	significant	significant	ADJ
gujaf-46	134	19	,	,	PUNCT
gujaf-46	134	20	the	the	DET
gujaf-46	134	21	researcher	researcher	NOUN
gujaf-46	134	22	moved	move	VERB
gujaf-46	134	23	further	far	ADV
gujaf-46	134	24	to	to	PART
gujaf-46	134	25	run	run	VERB
gujaf-46	134	26	robust	robust	ADJ
gujaf-46	134	27	regression	regression	NOUN
gujaf-46	134	28	.	.	PUNCT
gujaf-46	135	1	based	base	VERB
gujaf-46	135	2	on	on	ADP
gujaf-46	135	3	the	the	DET
gujaf-46	135	4	robust	robust	ADJ
gujaf-46	135	5	regression	regression	NOUN
gujaf-46	135	6	,	,	PUNCT
gujaf-46	135	7	the	the	DET
gujaf-46	135	8	results	result	NOUN
gujaf-46	135	9	of	of	ADP
gujaf-46	135	10	robust	robust	ADJ
gujaf-46	135	11	ols	ol	NOUN
gujaf-46	135	12	are	be	AUX
gujaf-46	135	13	as	as	ADV
gujaf-46	135	14	interpreted	interpret	VERB
gujaf-46	135	15	below	below	ADV
gujaf-46	135	16	.	.	PUNCT
gujaf-46	136	1	a	a	DET
gujaf-46	136	2	careful	careful	ADJ
gujaf-46	136	3	examination	examination	NOUN
gujaf-46	136	4	of	of	ADP
gujaf-46	136	5	the	the	DET
gujaf-46	136	6	table	table	NOUN
gujaf-46	136	7	above	above	ADV
gujaf-46	136	8	shows	show	VERB
gujaf-46	136	9	that	that	SCONJ
gujaf-46	136	10	the	the	DET
gujaf-46	136	11	r	r	NOUN
gujaf-46	136	12	2	2	NUM
gujaf-46	136	13	is	be	AUX
gujaf-46	136	14	0.8422	0.8422	NUM
gujaf-46	136	15	at	at	ADP
gujaf-46	136	16	1	1	NUM
gujaf-46	136	17	%	%	NOUN
gujaf-46	136	18	level	level	NOUN
gujaf-46	136	19	of	of	ADP
gujaf-46	136	20	significance	significance	NOUN
gujaf-46	136	21	signifying	signify	VERB
gujaf-46	136	22	that	that	SCONJ
gujaf-46	136	23	all	all	DET
gujaf-46	136	24	the	the	DET
gujaf-46	136	25	five	five	NUM
gujaf-46	136	26	independent	independent	ADJ
gujaf-46	136	27	variables	variable	NOUN
gujaf-46	136	28	studied	study	VERB
gujaf-46	136	29	put	put	VERB
gujaf-46	136	30	together	together	ADV
gujaf-46	136	31	explain	explain	VERB
gujaf-46	136	32	the	the	DET
gujaf-46	136	33	dependent	dependent	ADJ
gujaf-46	136	34	variable	variable	NOUN
gujaf-46	136	35	by	by	ADP
gujaf-46	136	36	84	84	NUM
gujaf-46	136	37	%	%	NOUN
gujaf-46	136	38	which	which	PRON
gujaf-46	136	39	is	be	AUX
gujaf-46	136	40	the	the	DET
gujaf-46	136	41	remaining	remain	VERB
gujaf-46	136	42	percentage	percentage	NOUN
gujaf-46	136	43	is	be	AUX
gujaf-46	136	44	accounted	account	VERB
gujaf-46	136	45	for	for	ADP
gujaf-46	136	46	by	by	ADP
gujaf-46	136	47	other	other	ADJ
gujaf-46	136	48	variables	variable	NOUN
gujaf-46	136	49	that	that	PRON
gujaf-46	136	50	have	have	AUX
gujaf-46	136	51	not	not	PART
gujaf-46	136	52	been	be	AUX
gujaf-46	136	53	incorporated	incorporate	VERB
gujaf-46	136	54	into	into	ADP
gujaf-46	136	55	the	the	DET
gujaf-46	136	56	mode	mode	NOUN
gujaf-46	136	57	.	.	PUNCT
gujaf-46	137	1	when	when	SCONJ
gujaf-46	137	2	the	the	DET
gujaf-46	137	3	individual	individual	ADJ
gujaf-46	137	4	effects	effect	NOUN
gujaf-46	137	5	of	of	ADP
gujaf-46	137	6	the	the	DET
gujaf-46	137	7	independent	independent	ADJ
gujaf-46	137	8	variables	variable	NOUN
gujaf-46	137	9	on	on	ADP
gujaf-46	137	10	the	the	DET
gujaf-46	137	11	dependent	dependent	ADJ
gujaf-46	137	12	variable	variable	NOUN
gujaf-46	137	13	are	be	AUX
gujaf-46	137	14	looked	look	VERB
gujaf-46	137	15	at	at	ADP
gujaf-46	137	16	in	in	ADP
gujaf-46	137	17	the	the	DET
gujaf-46	137	18	table	table	NOUN
gujaf-46	137	19	above	above	ADP
gujaf-46	137	20	it	it	PRON
gujaf-46	137	21	can	can	AUX
gujaf-46	137	22	be	be	AUX
gujaf-46	137	23	inferred	infer	VERB
gujaf-46	137	24	that	that	SCONJ
gujaf-46	137	25	the	the	DET
gujaf-46	137	26	coefficient	coefficient	NOUN
gujaf-46	137	27	of	of	ADP
gujaf-46	137	28	biological	biological	ADJ
gujaf-46	137	29	assets	asset	NOUN
gujaf-46	137	30	intensity	intensity	NOUN
gujaf-46	137	31	is	be	AUX
gujaf-46	137	32	0.17	0.17	NUM
gujaf-46	137	33	at	at	ADP
gujaf-46	137	34	1	1	NUM
gujaf-46	137	35	%	%	NOUN
gujaf-46	137	36	level	level	NOUN
gujaf-46	137	37	of	of	ADP
gujaf-46	137	38	significance	significance	NOUN
gujaf-46	137	39	showing	show	VERB
gujaf-46	137	40	that	that	SCONJ
gujaf-46	137	41	there	there	PRON
gujaf-46	137	42	is	be	VERB
gujaf-46	137	43	a	a	DET
gujaf-46	137	44	significant	significant	ADJ
gujaf-46	137	45	positive	positive	ADJ
gujaf-46	137	46	relationship	relationship	NOUN
gujaf-46	137	47	between	between	ADP
gujaf-46	137	48	biological	biological	ADJ
gujaf-46	137	49	assets	asset	NOUN
gujaf-46	137	50	intensity	intensity	NOUN
gujaf-46	137	51	and	and	CCONJ
gujaf-46	137	52	compliance	compliance	NOUN
gujaf-46	137	53	.	.	PUNCT
gujaf-46	138	1	for	for	ADP
gujaf-46	138	2	this	this	DET
gujaf-46	138	3	reason	reason	NOUN
gujaf-46	138	4	,	,	PUNCT
gujaf-46	138	5	we	we	PRON
gujaf-46	138	6	reject	reject	VERB
gujaf-46	138	7	the	the	DET
gujaf-46	138	8	null	null	ADJ
gujaf-46	138	9	hypothesis	hypothesis	NOUN
gujaf-46	138	10	which	which	PRON
gujaf-46	138	11	has	have	VERB
gujaf-46	138	12	it	it	PRON
gujaf-46	138	13	that	that	SCONJ
gujaf-46	138	14	biological	biological	ADJ
gujaf-46	138	15	asset	asset	NOUN
gujaf-46	138	16	intensity	intensity	NOUN
gujaf-46	138	17	has	have	VERB
gujaf-46	138	18	no	no	DET
gujaf-46	138	19	impact	impact	NOUN
gujaf-46	138	20	on	on	ADP
gujaf-46	138	21	compliance	compliance	NOUN
gujaf-46	138	22	with	with	ADP
gujaf-46	138	23	ias	ias	PROPN
gujaf-46	138	24	41	41	NUM
gujaf-46	138	25	by	by	ADP
gujaf-46	138	26	listed	list	VERB
gujaf-46	138	27	agricultural	agricultural	ADJ
gujaf-46	138	28	firms	firm	NOUN
gujaf-46	138	29	in	in	ADP
gujaf-46	138	30	nigeria	nigeria	PROPN
gujaf-46	138	31	.	.	PUNCT
gujaf-46	139	1	however	however	ADV
gujaf-46	139	2	,	,	PUNCT
gujaf-46	139	3	the	the	DET
gujaf-46	139	4	coefficient	coefficient	NOUN
gujaf-46	139	5	of	of	ADP
gujaf-46	139	6	leverage	leverage	NOUN
gujaf-46	139	7	which	which	PRON
gujaf-46	139	8	is	be	AUX
gujaf-46	139	9	-0.0028	-0.0028	NOUN
gujaf-46	139	10	at	at	ADP
gujaf-46	139	11	5	5	NUM
gujaf-46	139	12	%	%	NOUN
gujaf-46	139	13	level	level	NOUN
gujaf-46	139	14	of	of	ADP
gujaf-46	139	15	significance	significance	NOUN
gujaf-46	139	16	signifies	signify	VERB
gujaf-46	139	17	that	that	SCONJ
gujaf-46	139	18	there	there	PRON
gujaf-46	139	19	is	be	VERB
gujaf-46	139	20	negative	negative	ADJ
gujaf-46	139	21	but	but	CCONJ
gujaf-46	139	22	significant	significant	ADJ
gujaf-46	139	23	relationship	relationship	NOUN
gujaf-46	139	24	between	between	ADP
gujaf-46	139	25	leverage	leverage	NOUN
gujaf-46	139	26	and	and	CCONJ
gujaf-46	139	27	compliance	compliance	NOUN
gujaf-46	139	28	with	with	ADP
gujaf-46	139	29	ias	ias	PROPN
gujaf-46	139	30	41	41	NUM
gujaf-46	139	31	by	by	ADP
gujaf-46	139	32	listed	list	VERB
gujaf-46	139	33	agricultural	agricultural	ADJ
gujaf-46	139	34	firms	firm	NOUN
gujaf-46	139	35	in	in	ADP
gujaf-46	139	36	nigeria	nigeria	PROPN
gujaf-46	139	37	thus	thus	ADV
gujaf-46	139	38	rejecting	reject	VERB
gujaf-46	139	39	the	the	DET
gujaf-46	139	40	null	null	ADJ
gujaf-46	139	41	hypothesis	hypothesis	NOUN
gujaf-46	139	42	in	in	ADP
gujaf-46	139	43	this	this	DET
gujaf-46	139	44	direction	direction	NOUN
gujaf-46	139	45	.	.	PUNCT
gujaf-46	140	1	for	for	ADP
gujaf-46	140	2	liquidity	liquidity	NOUN
gujaf-46	140	3	with	with	ADP
gujaf-46	140	4	coefficient	coefficient	NOUN
gujaf-46	140	5	of	of	ADP
gujaf-46	140	6	0.0097	0.0097	NUM
gujaf-46	140	7	,	,	PUNCT
gujaf-46	140	8	the	the	DET
gujaf-46	140	9	results	result	NOUN
gujaf-46	140	10	show	show	VERB
gujaf-46	140	11	that	that	SCONJ
gujaf-46	140	12	there	there	PRON
gujaf-46	140	13	is	be	VERB
gujaf-46	140	14	positive	positive	ADJ
gujaf-46	140	15	but	but	CCONJ
gujaf-46	140	16	insignificant	insignificant	ADJ
gujaf-46	140	17	relationship	relationship	NOUN
gujaf-46	140	18	between	between	ADP
gujaf-46	140	19	liquidity	liquidity	NOUN
gujaf-46	140	20	and	and	CCONJ
gujaf-46	140	21	compliance	compliance	NOUN
gujaf-46	140	22	with	with	ADP
gujaf-46	140	23	ias	ias	PROPN
gujaf-46	140	24	41	41	NUM
gujaf-46	140	25	.	.	PUNCT
gujaf-46	141	1	we	we	PRON
gujaf-46	141	2	therefore	therefore	ADV
gujaf-46	141	3	fail	fail	VERB
gujaf-46	141	4	to	to	PART
gujaf-46	141	5	reject	reject	VERB
gujaf-46	141	6	the	the	DET
gujaf-46	141	7	null	null	ADJ
gujaf-46	141	8	hypothesis	hypothesis	NOUN
gujaf-46	141	9	.	.	PUNCT
gujaf-46	142	1	furthermore	furthermore	ADV
gujaf-46	142	2	,	,	PUNCT
gujaf-46	142	3	the	the	DET
gujaf-46	142	4	results	result	NOUN
gujaf-46	142	5	from	from	ADP
gujaf-46	142	6	the	the	DET
gujaf-46	142	7	table	table	NOUN
gujaf-46	142	8	show	show	VERB
gujaf-46	142	9	that	that	DET
gujaf-46	142	10	firm	firm	ADJ
gujaf-46	142	11	size	size	NOUN
gujaf-46	142	12	with	with	ADP
gujaf-46	142	13	0.046	0.046	NUM
gujaf-46	142	14	coefficient	coefficient	NOUN
gujaf-46	142	15	at	at	ADP
gujaf-46	142	16	5	5	NUM
gujaf-46	142	17	%	%	NOUN
gujaf-46	142	18	level	level	NOUN
gujaf-46	142	19	of	of	ADP
gujaf-46	142	20	significance	significance	NOUN
gujaf-46	142	21	has	have	VERB
gujaf-46	142	22	positive	positive	ADJ
gujaf-46	142	23	and	and	CCONJ
gujaf-46	142	24	significant	significant	ADJ
gujaf-46	142	25	relationship	relationship	NOUN
gujaf-46	142	26	with	with	ADP
gujaf-46	142	27	compliance	compliance	NOUN
gujaf-46	142	28	with	with	ADP
gujaf-46	142	29	the	the	DET
gujaf-46	142	30	standard	standard	NOUN
gujaf-46	142	31	by	by	ADP
gujaf-46	142	32	listed	list	VERB
gujaf-46	142	33	agricultural	agricultural	ADJ
gujaf-46	142	34	firms	firm	NOUN
gujaf-46	142	35	in	in	ADP
gujaf-46	142	36	nigeria	nigeria	PROPN
gujaf-46	142	37	.	.	PUNCT
gujaf-46	143	1	we	we	PRON
gujaf-46	143	2	therefore	therefore	ADV
gujaf-46	143	3	reject	reject	VERB
gujaf-46	143	4	the	the	DET
gujaf-46	143	5	null	null	ADJ
gujaf-46	143	6	hypothesis	hypothesis	NOUN
gujaf-46	143	7	in	in	ADP
gujaf-46	143	8	that	that	DET
gujaf-46	143	9	direction	direction	NOUN
gujaf-46	143	10	.	.	PUNCT
gujaf-46	144	1	for	for	ADP
gujaf-46	144	2	firm	firm	ADJ
gujaf-46	144	3	age	age	NOUN
gujaf-46	144	4	,	,	PUNCT
gujaf-46	144	5	the	the	DET
gujaf-46	144	6	coefficient	coefficient	NOUN
gujaf-46	144	7	is	be	AUX
gujaf-46	144	8	negative	negative	ADJ
gujaf-46	144	9	which	which	PRON
gujaf-46	144	10	is	be	AUX
gujaf-46	144	11	-0.0091	-0.0091	NOUN
gujaf-46	144	12	but	but	CCONJ
gujaf-46	144	13	is	be	AUX
gujaf-46	144	14	insignificant	insignificant	ADJ
gujaf-46	144	15	going	go	VERB
gujaf-46	144	16	by	by	ADP
gujaf-46	144	17	the	the	DET
gujaf-46	144	18	level	level	NOUN
gujaf-46	144	19	of	of	ADP
gujaf-46	144	20	significance	significance	NOUN
gujaf-46	144	21	.	.	PUNCT
gujaf-46	145	1	we	we	PRON
gujaf-46	145	2	therefore	therefore	ADV
gujaf-46	145	3	fail	fail	VERB
gujaf-46	145	4	to	to	PART
gujaf-46	145	5	reject	reject	VERB
gujaf-46	145	6	the	the	DET
gujaf-46	145	7	null	null	ADJ
gujaf-46	145	8	hypothesis	hypothesis	NOUN
gujaf-46	145	9	.	.	PUNCT
gujaf-46	146	1	this	this	PRON
gujaf-46	146	2	shows	show	VERB
gujaf-46	146	3	that	that	PRON
gujaf-46	146	4	increase	increase	NOUN
gujaf-46	146	5	in	in	ADP
gujaf-46	146	6	firm	firm	ADJ
gujaf-46	146	7	age	age	NOUN
gujaf-46	146	8	leads	lead	VERB
gujaf-46	146	9	to	to	PART
gujaf-46	146	10	decrease	decrease	VERB
gujaf-46	146	11	in	in	ADP
gujaf-46	146	12	the	the	DET
gujaf-46	146	13	level	level	NOUN
gujaf-46	146	14	of	of	ADP
gujaf-46	146	15	compliance	compliance	NOUN
gujaf-46	146	16	with	with	ADP
gujaf-46	146	17	the	the	DET
gujaf-46	146	18	standard	standard	NOUN
gujaf-46	146	19	by	by	ADP
gujaf-46	146	20	listed	list	VERB
gujaf-46	146	21	agricultural	agricultural	ADJ
gujaf-46	146	22	firms	firm	NOUN
gujaf-46	146	23	in	in	ADP
gujaf-46	146	24	nigeria	nigeria	PROPN
gujaf-46	146	25	within	within	ADP
gujaf-46	146	26	the	the	DET
gujaf-46	146	27	period	period	NOUN
gujaf-46	146	28	covered	cover	VERB
gujaf-46	146	29	by	by	ADP
gujaf-46	146	30	the	the	DET
gujaf-46	146	31	study	study	NOUN
gujaf-46	146	32	5.1	5.1	NUM
gujaf-46	146	33	summary	summary	NOUN
gujaf-46	146	34	,	,	PUNCT
gujaf-46	146	35	conclusion	conclusion	NOUN
gujaf-46	146	36	and	and	CCONJ
gujaf-46	146	37	recommendation	recommendation	VERB
gujaf-46	146	38	the	the	DET
gujaf-46	146	39	study	study	NOUN
gujaf-46	146	40	centered	center	VERB
gujaf-46	146	41	on	on	ADP
gujaf-46	146	42	how	how	SCONJ
gujaf-46	146	43	some	some	DET
gujaf-46	146	44	firm	firm	ADJ
gujaf-46	146	45	level	level	NOUN
gujaf-46	146	46	attributes	attribute	NOUN
gujaf-46	146	47	of	of	ADP
gujaf-46	146	48	listed	list	VERB
gujaf-46	146	49	agricultural	agricultural	ADJ
gujaf-46	146	50	firms	firm	NOUN
gujaf-46	146	51	in	in	ADP
gujaf-46	146	52	nigeria	nigeria	PROPN
gujaf-46	146	53	influence	influence	NOUN
gujaf-46	146	54	compliance	compliance	NOUN
gujaf-46	146	55	with	with	ADP
gujaf-46	146	56	ias	ias	PROPN
gujaf-46	146	57	41	41	NUM
gujaf-46	146	58	.	.	PUNCT
gujaf-46	146	59	to	to	PART
gujaf-46	146	60	achieve	achieve	VERB
gujaf-46	146	61	this	this	PRON
gujaf-46	146	62	,	,	PUNCT
gujaf-46	146	63	the	the	DET
gujaf-46	146	64	study	study	NOUN
gujaf-46	146	65	made	make	VERB
gujaf-46	146	66	use	use	NOUN
gujaf-46	146	67	of	of	ADP
gujaf-46	146	68	data	datum	NOUN
gujaf-46	146	69	available	available	ADJ
gujaf-46	146	70	from	from	ADP
gujaf-46	146	71	the	the	DET
gujaf-46	146	72	annual	annual	ADJ
gujaf-46	146	73	reports	report	NOUN
gujaf-46	146	74	of	of	ADP
gujaf-46	146	75	the	the	DET
gujaf-46	146	76	firms	firm	NOUN
gujaf-46	146	77	.	.	PUNCT
gujaf-46	147	1	the	the	DET
gujaf-46	147	2	data	datum	NOUN
gujaf-46	147	3	sourced	source	VERB
gujaf-46	147	4	was	be	AUX
gujaf-46	147	5	analyzed	analyze	VERB
gujaf-46	147	6	using	use	VERB
gujaf-46	147	7	ols	ol	NOUN
gujaf-46	147	8	.	.	PUNCT
gujaf-46	148	1	the	the	DET
gujaf-46	148	2	study	study	NOUN
gujaf-46	148	3	used	use	VERB
gujaf-46	148	4	gusau	gusau	ADJ
gujaf-46	148	5	journal	journal	NOUN
gujaf-46	148	6	of	of	ADP
gujaf-46	148	7	accounting	accounting	NOUN
gujaf-46	148	8	and	and	CCONJ
gujaf-46	148	9	finance	finance	NOUN
gujaf-46	148	10	,	,	PUNCT
gujaf-46	148	11	vol	vol	NOUN
gujaf-46	148	12	.	.	PROPN
gujaf-46	148	13	2	2	NUM
gujaf-46	148	14	,	,	PUNCT
gujaf-46	148	15	issue	issue	NOUN
gujaf-46	148	16	1	1	NUM
gujaf-46	148	17	,	,	PUNCT
gujaf-46	148	18	april	april	PROPN
gujaf-46	148	19	,	,	PUNCT
gujaf-46	148	20	2021	2021	NUM
gujaf-46	148	21	11	11	NUM
gujaf-46	148	22	constructed	construct	VERB
gujaf-46	148	23	compliance	compliance	NOUN
gujaf-46	148	24	index	index	NOUN
gujaf-46	148	25	as	as	ADP
gujaf-46	148	26	dependent	dependent	ADJ
gujaf-46	148	27	variable	variable	NOUN
gujaf-46	148	28	and	and	CCONJ
gujaf-46	148	29	took	take	VERB
gujaf-46	148	30	biological	biological	ADJ
gujaf-46	148	31	assets	asset	NOUN
gujaf-46	148	32	intensity	intensity	NOUN
gujaf-46	148	33	,	,	PUNCT
gujaf-46	148	34	leverage	leverage	NOUN
gujaf-46	148	35	,	,	PUNCT
gujaf-46	148	36	liquidity	liquidity	NOUN
gujaf-46	148	37	,	,	PUNCT
gujaf-46	148	38	firm	firm	ADJ
gujaf-46	148	39	size	size	NOUN
gujaf-46	148	40	and	and	CCONJ
gujaf-46	148	41	firm	firm	ADJ
gujaf-46	148	42	age	age	NOUN
gujaf-46	148	43	as	as	ADP
gujaf-46	148	44	independent	independent	ADJ
gujaf-46	148	45	variables	variable	NOUN
gujaf-46	148	46	.	.	PUNCT
gujaf-46	149	1	the	the	DET
gujaf-46	149	2	study	study	NOUN
gujaf-46	149	3	concluded	conclude	VERB
gujaf-46	149	4	that	that	SCONJ
gujaf-46	149	5	biological	biological	ADJ
gujaf-46	149	6	assets	asset	NOUN
gujaf-46	149	7	intensity	intensity	NOUN
gujaf-46	149	8	and	and	CCONJ
gujaf-46	149	9	compliance	compliance	NOUN
gujaf-46	149	10	are	be	AUX
gujaf-46	149	11	positively	positively	ADV
gujaf-46	149	12	and	and	CCONJ
gujaf-46	149	13	significantly	significantly	ADV
gujaf-46	149	14	related	relate	VERB
gujaf-46	149	15	,	,	PUNCT
gujaf-46	149	16	leverage	leverage	NOUN
gujaf-46	149	17	and	and	CCONJ
gujaf-46	149	18	compliance	compliance	NOUN
gujaf-46	149	19	index	index	NOUN
gujaf-46	149	20	negatively	negatively	ADV
gujaf-46	149	21	and	and	CCONJ
gujaf-46	149	22	significantly	significantly	ADV
gujaf-46	149	23	related	relate	VERB
gujaf-46	149	24	,	,	PUNCT
gujaf-46	149	25	compliance	compliance	NOUN
gujaf-46	149	26	and	and	CCONJ
gujaf-46	149	27	liquidity	liquidity	NOUN
gujaf-46	149	28	positively	positively	ADV
gujaf-46	149	29	but	but	CCONJ
gujaf-46	149	30	insignificantly	insignificantly	ADV
gujaf-46	149	31	related	relate	VERB
gujaf-46	149	32	,	,	PUNCT
gujaf-46	149	33	compliance	compliance	NOUN
gujaf-46	149	34	and	and	CCONJ
gujaf-46	149	35	firm	firm	ADJ
gujaf-46	149	36	size	size	NOUN
gujaf-46	149	37	positively	positively	ADV
gujaf-46	149	38	and	and	CCONJ
gujaf-46	149	39	significantly	significantly	ADV
gujaf-46	149	40	related	relate	VERB
gujaf-46	149	41	and	and	CCONJ
gujaf-46	149	42	finally	finally	ADV
gujaf-46	149	43	firm	firm	ADJ
gujaf-46	149	44	age	age	NOUN
gujaf-46	149	45	is	be	AUX
gujaf-46	149	46	negatively	negatively	ADV
gujaf-46	149	47	but	but	CCONJ
gujaf-46	149	48	insignificantly	insignificantly	ADV
gujaf-46	149	49	related	relate	VERB
gujaf-46	149	50	with	with	ADP
gujaf-46	149	51	compliance	compliance	NOUN
gujaf-46	149	52	.	.	PUNCT
gujaf-46	150	1	based	base	VERB
gujaf-46	150	2	on	on	ADP
gujaf-46	150	3	the	the	DET
gujaf-46	150	4	above	above	ADJ
gujaf-46	150	5	findings	finding	NOUN
gujaf-46	150	6	,	,	PUNCT
gujaf-46	150	7	the	the	DET
gujaf-46	150	8	study	study	NOUN
gujaf-46	150	9	recommends	recommend	VERB
gujaf-46	150	10	that	that	SCONJ
gujaf-46	150	11	listed	list	VERB
gujaf-46	150	12	agricultural	agricultural	ADJ
gujaf-46	150	13	firms	firm	NOUN
gujaf-46	150	14	should	should	AUX
gujaf-46	150	15	increase	increase	VERB
gujaf-46	150	16	their	their	PRON
gujaf-46	150	17	biological	biological	ADJ
gujaf-46	150	18	assets	asset	NOUN
gujaf-46	150	19	as	as	SCONJ
gujaf-46	150	20	this	this	PRON
gujaf-46	150	21	leads	lead	VERB
gujaf-46	150	22	to	to	PART
gujaf-46	150	23	increase	increase	VERB
gujaf-46	150	24	in	in	ADP
gujaf-46	150	25	compliance	compliance	NOUN
gujaf-46	150	26	with	with	ADP
gujaf-46	150	27	standard	standard	NOUN
gujaf-46	150	28	aimed	aim	VERB
gujaf-46	150	29	at	at	ADP
gujaf-46	150	30	enhancing	enhance	VERB
gujaf-46	150	31	the	the	DET
gujaf-46	150	32	value	value	NOUN
gujaf-46	150	33	of	of	ADP
gujaf-46	150	34	the	the	DET
gujaf-46	150	35	firms	firm	NOUN
gujaf-46	150	36	.	.	PUNCT
gujaf-46	151	1	the	the	DET
gujaf-46	151	2	firms	firm	NOUN
gujaf-46	151	3	should	should	AUX
gujaf-46	151	4	also	also	ADV
gujaf-46	151	5	make	make	VERB
gujaf-46	151	6	their	their	PRON
gujaf-46	151	7	capital	capital	NOUN
gujaf-46	151	8	structure	structure	NOUN
gujaf-46	151	9	less	less	ADV
gujaf-46	151	10	geared	gear	VERB
gujaf-46	151	11	with	with	ADP
gujaf-46	151	12	focus	focus	NOUN
gujaf-46	151	13	more	more	ADV
gujaf-46	151	14	on	on	ADP
gujaf-46	151	15	equity	equity	NOUN
gujaf-46	151	16	than	than	ADP
gujaf-46	151	17	debts	debt	NOUN
gujaf-46	151	18	as	as	SCONJ
gujaf-46	151	19	more	more	ADJ
gujaf-46	151	20	leverage	leverage	NOUN
gujaf-46	151	21	leads	lead	VERB
gujaf-46	151	22	to	to	PART
gujaf-46	151	23	decrease	decrease	VERB
gujaf-46	151	24	in	in	ADP
gujaf-46	151	25	compliance	compliance	NOUN
gujaf-46	151	26	with	with	ADP
gujaf-46	151	27	the	the	DET
gujaf-46	151	28	standard	standard	NOUN
gujaf-46	151	29	.	.	PUNCT
gujaf-46	152	1	furthermore	furthermore	ADV
gujaf-46	152	2	,	,	PUNCT
gujaf-46	152	3	as	as	ADV
gujaf-46	152	4	much	much	ADV
gujaf-46	152	5	as	as	ADP
gujaf-46	152	6	possible	possible	ADJ
gujaf-46	152	7	,	,	PUNCT
gujaf-46	152	8	firms	firm	NOUN
gujaf-46	152	9	should	should	AUX
gujaf-46	152	10	enlarge	enlarge	VERB
gujaf-46	152	11	the	the	DET
gujaf-46	152	12	size	size	NOUN
gujaf-46	152	13	of	of	ADP
gujaf-46	152	14	their	their	PRON
gujaf-46	152	15	firms	firm	NOUN
gujaf-46	152	16	as	as	SCONJ
gujaf-46	152	17	this	this	PRON
gujaf-46	152	18	leads	lead	VERB
gujaf-46	152	19	to	to	ADP
gujaf-46	152	20	higher	high	ADJ
gujaf-46	152	21	level	level	NOUN
gujaf-46	152	22	of	of	ADP
gujaf-46	152	23	compliance	compliance	NOUN
gujaf-46	152	24	with	with	ADP
gujaf-46	152	25	ias	ias	PROPN
gujaf-46	152	26	41	41	NUM
gujaf-46	152	27	.	.	PUNCT
gujaf-46	153	1	references	reference	NOUN
gujaf-46	153	2	abdirahman	abdirahman	VERB
gujaf-46	153	3	,	,	PUNCT
gujaf-46	153	4	o.	o.	PROPN
gujaf-46	153	5	(	(	PUNCT
gujaf-46	153	6	2017	2017	NUM
gujaf-46	153	7	)	)	PUNCT
gujaf-46	153	8	.	.	PUNCT
gujaf-46	154	1	determinants	determinant	NOUN
gujaf-46	154	2	of	of	ADP
gujaf-46	154	3	compliance	compliance	NOUN
gujaf-46	154	4	with	with	ADP
gujaf-46	154	5	international	international	ADJ
gujaf-46	154	6	financial	financial	ADJ
gujaf-46	154	7	reporting	reporting	NOUN
gujaf-46	154	8	standards	standard	NOUN
gujaf-46	154	9	by	by	ADP
gujaf-46	154	10	firms	firm	NOUN
gujaf-46	154	11	listed	list	VERB
gujaf-46	154	12	at	at	ADP
gujaf-46	154	13	the	the	DET
gujaf-46	154	14	nairobi	nairobi	PROPN
gujaf-46	154	15	securities	securities	PROPN
gujaf-46	154	16	exchange	exchange	PROPN
gujaf-46	154	17	.	.	PUNCT
gujaf-46	155	1	international	international	ADJ
gujaf-46	155	2	journal	journal	PROPN
gujaf-46	155	3	of	of	ADP
gujaf-46	155	4	finance	finance	NOUN
gujaf-46	155	5	and	and	CCONJ
gujaf-46	155	6	banking	banking	NOUN
gujaf-46	155	7	research	research	NOUN
gujaf-46	155	8	,	,	PUNCT
gujaf-46	155	9	5(4	5(4	NUM
gujaf-46	155	10	)	)	PUNCT
gujaf-46	155	11	,	,	PUNCT
gujaf-46	155	12	64–70	64–70	NUM
gujaf-46	155	13	alfraih	alfraih	NOUN
gujaf-46	155	14	,	,	PUNCT
gujaf-46	155	15	m.	m.	NOUN
gujaf-46	155	16	,	,	PUNCT
gujaf-46	155	17	&	&	CCONJ
gujaf-46	155	18	alanezi	alanezi	PROPN
gujaf-46	155	19	,	,	PUNCT
gujaf-46	155	20	f.	f.	PROPN
gujaf-46	155	21	(	(	PUNCT
gujaf-46	155	22	2015	2015	NUM
gujaf-46	155	23	)	)	PUNCT
gujaf-46	155	24	.	.	PUNCT
gujaf-46	156	1	the	the	DET
gujaf-46	156	2	value	value	NOUN
gujaf-46	156	3	relevance	relevance	NOUN
gujaf-46	156	4	of	of	ADP
gujaf-46	156	5	mandatory	mandatory	ADJ
gujaf-46	156	6	corporate	corporate	ADJ
gujaf-46	156	7	disclosures	disclosure	NOUN
gujaf-46	156	8	:	:	PUNCT
gujaf-46	156	9	evidence	evidence	NOUN
gujaf-46	156	10	from	from	ADP
gujaf-46	156	11	kuwait	kuwait	PROPN
gujaf-46	156	12	.	.	PUNCT
gujaf-46	157	1	the	the	DET
gujaf-46	157	2	international	international	ADJ
gujaf-46	157	3	journal	journal	NOUN
gujaf-46	157	4	of	of	ADP
gujaf-46	157	5	business	business	NOUN
gujaf-46	157	6	and	and	CCONJ
gujaf-46	157	7	finance	finance	NOUN
gujaf-46	157	8	research	research	NOUN
gujaf-46	157	9	,	,	PUNCT
gujaf-46	157	10	9(3	9(3	NUM
gujaf-46	157	11	)	)	PUNCT
gujaf-46	157	12	.	.	PUNCT
gujaf-46	158	1	cyril	cyril	PROPN
gujaf-46	158	2	,	,	PUNCT
gujaf-46	158	3	u.	u.	PROPN
gujaf-46	158	4	m.	m.	PROPN
gujaf-46	158	5	,	,	PUNCT
gujaf-46	158	6	elizabeth	elizabeth	PROPN
gujaf-46	158	7	,	,	PUNCT
gujaf-46	158	8	n.	n.	PROPN
gujaf-46	158	9	i.	i.	PROPN
gujaf-46	158	10	,	,	PUNCT
gujaf-46	158	11	&	&	CCONJ
gujaf-46	158	12	chukwuemeka	chukwuemeka	PROPN
gujaf-46	158	13	,	,	PUNCT
gujaf-46	158	14	m.	m.	NOUN
gujaf-46	158	15	c.	c.	PROPN
gujaf-46	158	16	(	(	PUNCT
gujaf-46	158	17	2019	2019	NUM
gujaf-46	158	18	)	)	PUNCT
gujaf-46	158	19	.	.	PUNCT
gujaf-46	159	1	impact	impact	NOUN
gujaf-46	159	2	of	of	ADP
gujaf-46	159	3	fair	fair	ADJ
gujaf-46	159	4	value	value	NOUN
gujaf-46	159	5	accounting	account	VERB
gujaf-46	159	6	on	on	ADP
gujaf-46	159	7	biological	biological	ADJ
gujaf-46	159	8	assets	asset	NOUN
gujaf-46	159	9	in	in	ADP
gujaf-46	159	10	agricultural	agricultural	ADJ
gujaf-46	159	11	sector	sector	NOUN
gujaf-46	159	12	in	in	ADP
gujaf-46	159	13	nigeria	nigeria	PROPN
gujaf-46	159	14	.	.	PUNCT
gujaf-46	160	1	international	international	ADJ
gujaf-46	160	2	journal	journal	PROPN
gujaf-46	160	3	of	of	ADP
gujaf-46	160	4	finance	finance	NOUN
gujaf-46	160	5	and	and	CCONJ
gujaf-46	160	6	banking	banking	NOUN
gujaf-46	160	7	research	research	NOUN
gujaf-46	160	8	,	,	PUNCT
gujaf-46	160	9	5(4	5(4	NUM
gujaf-46	160	10	)	)	PUNCT
gujaf-46	160	11	,	,	PUNCT
gujaf-46	160	12	64–70	64–70	NUM
gujaf-46	160	13	.	.	PUNCT
gujaf-46	161	1	echobu	echobu	PROPN
gujaf-46	161	2	,	,	PUNCT
gujaf-46	161	3	j.	j.	PROPN
gujaf-46	161	4	,	,	PUNCT
gujaf-46	161	5	okika	okika	X
gujaf-46	161	6	,	,	PUNCT
gujaf-46	161	7	n.	n.	PROPN
gujaf-46	161	8	p.	p.	PROPN
gujaf-46	161	9	,	,	PUNCT
gujaf-46	161	10	&	&	CCONJ
gujaf-46	161	11	mailafia	mailafia	PROPN
gujaf-46	161	12	,	,	PUNCT
gujaf-46	161	13	l.	l.	PROPN
gujaf-46	161	14	(	(	PUNCT
gujaf-46	161	15	2017	2017	NUM
gujaf-46	161	16	)	)	PUNCT
gujaf-46	161	17	.	.	PUNCT
gujaf-46	162	1	determinants	determinant	NOUN
gujaf-46	162	2	of	of	ADP
gujaf-46	162	3	financial	financial	ADJ
gujaf-46	162	4	reporting	reporting	NOUN
gujaf-46	162	5	quality	quality	NOUN
gujaf-46	162	6	 	 	SPACE
gujaf-46	162	7	:	:	PUNCT
gujaf-46	162	8	evidence	evidence	NOUN
gujaf-46	162	9	from	from	ADP
gujaf-46	162	10	listed	list	VERB
gujaf-46	162	11	agriculture	agriculture	NOUN
gujaf-46	162	12	and	and	CCONJ
gujaf-46	162	13	natural	natural	ADJ
gujaf-46	162	14	resources	resource	NOUN
gujaf-46	162	15	firms	firm	NOUN
gujaf-46	162	16	in	in	ADP
gujaf-46	162	17	nigeria	nigeria	PROPN
gujaf-46	162	18	.	.	PUNCT
gujaf-46	163	1	international	international	ADJ
gujaf-46	163	2	journal	journal	PROPN
gujaf-46	163	3	of	of	ADP
gujaf-46	163	4	accounting	accounting	NOUN
gujaf-46	163	5	research	research	NOUN
gujaf-46	163	6	,	,	PUNCT
gujaf-46	163	7	3(2	3(2	NUM
gujaf-46	163	8	)	)	PUNCT
gujaf-46	163	9	,	,	PUNCT
gujaf-46	163	10	20–31	20–31	PROPN
gujaf-46	163	11	.	.	PUNCT
gujaf-46	164	1	https://doi.org/10.12816/0041759	https://doi.org/10.12816/0041759	ADJ
gujaf-46	164	2	gonçalves	gonçalves	PROPN
gujaf-46	164	3	,	,	PUNCT
gujaf-46	164	4	r.	r.	PROPN
gujaf-46	164	5	,	,	PUNCT
gujaf-46	164	6	&	&	CCONJ
gujaf-46	164	7	lopes	lopes	PROPN
gujaf-46	164	8	,	,	PUNCT
gujaf-46	164	9	p.	p.	NOUN
gujaf-46	164	10	(	(	PUNCT
gujaf-46	164	11	2014a	2014a	NUM
gujaf-46	164	12	)	)	PUNCT
gujaf-46	164	13	.	.	PUNCT
gujaf-46	165	1	accounting	account	VERB
gujaf-46	165	2	for	for	ADP
gujaf-46	165	3	biological	biological	ADJ
gujaf-46	165	4	assets	asset	NOUN
gujaf-46	165	5	 	 	SPACE
gujaf-46	165	6	:	:	PUNCT
gujaf-46	165	7	measurement	measurement	NOUN
gujaf-46	165	8	practices	practice	NOUN
gujaf-46	165	9	of	of	ADP
gujaf-46	165	10	listed	list	VERB
gujaf-46	165	11	firms	firm	NOUN
gujaf-46	165	12	.	.	PUNCT
gujaf-46	166	1	journal	journal	PROPN
gujaf-46	166	2	of	of	ADP
gujaf-46	166	3	economics	economics	PROPN
gujaf-46	166	4	university	university	PROPN
gujaf-46	166	5	of	of	ADP
gujaf-46	166	6	porto	porto	PROPN
gujaf-46	166	7	,	,	PUNCT
gujaf-46	166	8	portugal	portugal	PROPN
gujaf-46	166	9	,	,	PUNCT
gujaf-46	166	10	1–2	1–2	NUM
gujaf-46	166	11	.	.	PUNCT
gujaf-46	167	1	gonçalves	gonçalves	PROPN
gujaf-46	167	2	,	,	PUNCT
gujaf-46	167	3	r.	r.	PROPN
gujaf-46	167	4	,	,	PUNCT
gujaf-46	167	5	\	\	PROPN
gujaf-46	167	6	&	&	CCONJ
gujaf-46	167	7	lopes	lopes	PROPN
gujaf-46	167	8	,	,	PUNCT
gujaf-46	167	9	p.	p.	NOUN
gujaf-46	167	10	(	(	PUNCT
gujaf-46	167	11	2014b	2014b	NUM
gujaf-46	167	12	)	)	PUNCT
gujaf-46	167	13	.	.	PUNCT
gujaf-46	168	1	firm	firm	ADJ
gujaf-46	168	2	-	-	PUNCT
gujaf-46	168	3	specific	specific	ADJ
gujaf-46	168	4	determinants	determinant	NOUN
gujaf-46	168	5	of	of	ADP
gujaf-46	168	6	agricultural	agricultural	ADJ
gujaf-46	168	7	financial	financial	ADJ
gujaf-46	168	8	reporting	reporting	NOUN
gujaf-46	168	9	.	.	PUNCT
gujaf-46	169	1	procedia	procedia	ADJ
gujaf-46	169	2	social	social	ADJ
gujaf-46	169	3	and	and	CCONJ
gujaf-46	169	4	behavioral	behavioral	ADJ
gujaf-46	169	5	sciences	science	NOUN
gujaf-46	169	6	,	,	PUNCT
gujaf-46	169	7	110	110	NUM
gujaf-46	169	8	,	,	PUNCT
gujaf-46	169	9	470–481	470–481	NUM
gujaf-46	169	10	.	.	PUNCT
gujaf-46	170	1	https://doi.org/10.1016/j.sbspro.2013.12.891	https://doi.org/10.1016/j.sbspro.2013.12.891	PROPN
gujaf-46	170	2	gujarati	gujarati	PROPN
gujaf-46	170	3	,	,	PUNCT
gujaf-46	170	4	d.	d.	PROPN
gujaf-46	170	5	(	(	PUNCT
gujaf-46	170	6	2004	2004	NUM
gujaf-46	170	7	)	)	PUNCT
gujaf-46	170	8	.	.	PUNCT
gujaf-46	171	1	basic	basic	ADJ
gujaf-46	171	2	econometrics	econometric	NOUN
gujaf-46	171	3	(	(	PUNCT
gujaf-46	171	4	fourth	fourth	ADJ
gujaf-46	171	5	)	)	PUNCT
gujaf-46	171	6	.	.	PUNCT
gujaf-46	172	1	mcgraw	mcgraw	PROPN
gujaf-46	172	2	-	-	PUNCT
gujaf-46	172	3	hill	hill	NOUN
gujaf-46	172	4	companies	company	NOUN
gujaf-46	172	5	.	.	PUNCT
gujaf-46	173	1	herbohn	herbohn	PROPN
gujaf-46	173	2	,	,	PUNCT
gujaf-46	173	3	k.	k.	PROPN
gujaf-46	173	4	,	,	PUNCT
gujaf-46	173	5	&	&	CCONJ
gujaf-46	173	6	herbohn	herbohn	PROPN
gujaf-46	173	7	,	,	PUNCT
gujaf-46	173	8	j.	j.	PROPN
gujaf-46	173	9	(	(	PUNCT
gujaf-46	173	10	2006	2006	NUM
gujaf-46	173	11	)	)	PUNCT
gujaf-46	173	12	.	.	PUNCT
gujaf-46	174	1	international	international	ADJ
gujaf-46	174	2	accounting	accounting	PROPN
gujaf-46	174	3	standard	standard	PROPN
gujaf-46	174	4	(	(	PUNCT
gujaf-46	174	5	ias	ias	PROPN
gujaf-46	174	6	)	)	PUNCT
gujaf-46	174	7	41	41	NUM
gujaf-46	174	8	 	 	SPACE
gujaf-46	174	9	:	:	PUNCT
gujaf-46	174	10	what	what	PRON
gujaf-46	174	11	are	be	AUX
gujaf-46	174	12	the	the	DET
gujaf-46	174	13	implications	implication	NOUN
gujaf-46	174	14	for	for	ADP
gujaf-46	174	15	reporting	report	VERB
gujaf-46	174	16	forest	forest	NOUN
gujaf-46	174	17	assets	asset	NOUN
gujaf-46	174	18	 	 	SPACE
gujaf-46	174	19	?	?	PUNCT
gujaf-46	175	1	iasb	iasb	PROPN
gujaf-46	175	2	.	.	PUNCT
gujaf-46	176	1	(	(	PUNCT
gujaf-46	176	2	2014	2014	NUM
gujaf-46	176	3	)	)	PUNCT
gujaf-46	176	4	.	.	PUNCT
gujaf-46	177	1	accounting	accounting	NOUN
gujaf-46	177	2	and	and	CCONJ
gujaf-46	177	3	reporting	reporting	NOUN
gujaf-46	177	4	concepts	concept	NOUN
gujaf-46	177	5	(	(	PUNCT
gujaf-46	177	6	f.	f.	PROPN
gujaf-46	177	7	i.	i.	PROPN
gujaf-46	177	8	ogunjuboun	ogunjuboun	PROPN
gujaf-46	177	9	,	,	PUNCT
gujaf-46	177	10	m.	m.	NOUN
gujaf-46	177	11	odejayi	odejayi	PROPN
gujaf-46	177	12	,	,	PUNCT
gujaf-46	177	13	s.	s.	PROPN
gujaf-46	177	14	o.	o.	PROPN
gujaf-46	177	15	adeleke	adeleke	PROPN
gujaf-46	177	16	,	,	PUNCT
gujaf-46	177	17	s.	s.	PROPN
gujaf-46	177	18	a.	a.	PROPN
gujaf-46	177	19	bammeke	bammeke	PROPN
gujaf-46	177	20	,	,	PUNCT
gujaf-46	177	21	j.	j.	PROPN
gujaf-46	177	22	a.	a.	PROPN
gujaf-46	177	23	ekungba	ekungba	PROPN
gujaf-46	177	24	,	,	PUNCT
gujaf-46	177	25	u.	u.	PROPN
gujaf-46	177	26	i.	i.	PROPN
gujaf-46	177	27	erobu	erobu	PROPN
gujaf-46	177	28	,	,	PUNCT
gujaf-46	177	29	d.	d.	PROPN
gujaf-46	177	30	o.	o.	PROPN
gujaf-46	177	31	o.	o.	PROPN
gujaf-46	177	32	obisesan	obisesan	PROPN
gujaf-46	177	33	,	,	PUNCT
gujaf-46	177	34	&	&	CCONJ
gujaf-46	177	35	t.	t.	PROPN
gujaf-46	177	36	popoola	popoola	PROPN
gujaf-46	177	37	(	(	PUNCT
gujaf-46	177	38	eds	ed	NOUN
gujaf-46	177	39	.	.	PUNCT
gujaf-46	177	40	)	)	PUNCT
gujaf-46	177	41	;	;	PUNCT
gujaf-46	177	42	second	second	ADJ
gujaf-46	177	43	)	)	PUNCT
gujaf-46	177	44	.	.	PUNCT
gujaf-46	178	1	ican	ican	ADJ
gujaf-46	178	2	publishers	publisher	NOUN
gujaf-46	178	3	.	.	PUNCT
gujaf-46	179	1	ibrahim	ibrahim	PROPN
gujaf-46	179	2	,	,	PUNCT
gujaf-46	179	3	k.	k.	PROPN
gujaf-46	179	4	(	(	PUNCT
gujaf-46	179	5	2014	2014	NUM
gujaf-46	179	6	)	)	PUNCT
gujaf-46	179	7	.	.	PUNCT
gujaf-46	180	1	firm	firm	ADJ
gujaf-46	180	2	characteristics	characteristic	NOUN
gujaf-46	180	3	and	and	CCONJ
gujaf-46	180	4	voluntary	voluntary	ADJ
gujaf-46	180	5	segments	segment	NOUN
gujaf-46	180	6	disclosure	disclosure	VERB
gujaf-46	180	7	among	among	ADP
gujaf-46	180	8	the	the	DET
gujaf-46	180	9	largest	large	ADJ
gujaf-46	180	10	firms	firm	NOUN
gujaf-46	180	11	in	in	ADP
gujaf-46	180	12	nigeria	nigeria	PROPN
gujaf-46	180	13	.	.	PUNCT
gujaf-46	181	1	international	international	ADJ
gujaf-46	181	2	journal	journal	PROPN
gujaf-46	181	3	of	of	ADP
gujaf-46	181	4	trade	trade	NOUN
gujaf-46	181	5	,	,	PUNCT
gujaf-46	181	6	economics	economic	NOUN
gujaf-46	181	7	and	and	CCONJ
gujaf-46	181	8	finance	finance	NOUN
gujaf-46	181	9	,	,	PUNCT
gujaf-46	181	10	5(4	5(4	NUM
gujaf-46	181	11	)	)	PUNCT
gujaf-46	181	12	,	,	PUNCT
gujaf-46	181	13	327	327	NUM
gujaf-46	181	14	–	–	PUNCT
gujaf-46	181	15	331	331	NUM
gujaf-46	181	16	.	.	PUNCT
gujaf-46	182	1	https://doi.org/10.7763/ijtef.2014.v5.392	https://doi.org/10.7763/ijtef.2014.v5.392	PROPN
gujaf-46	182	2	ibrahim	ibrahim	PROPN
gujaf-46	182	3	,	,	PUNCT
gujaf-46	182	4	n.	n.	NOUN
gujaf-46	182	5	,	,	PUNCT
gujaf-46	182	6	&	&	CCONJ
gujaf-46	182	7	kurfi	kurfi	PROPN
gujaf-46	182	8	,	,	PUNCT
gujaf-46	182	9	a.	a.	NOUN
gujaf-46	182	10	(	(	PUNCT
gujaf-46	182	11	2019	2019	NUM
gujaf-46	182	12	)	)	PUNCT
gujaf-46	182	13	.	.	PUNCT
gujaf-46	183	1	an	an	DET
gujaf-46	183	2	assessment	assessment	NOUN
gujaf-46	183	3	of	of	ADP
gujaf-46	183	4	compliance	compliance	NOUN
gujaf-46	183	5	with	with	ADP
gujaf-46	183	6	disclosure	disclosure	NOUN
gujaf-46	183	7	requirements	requirement	NOUN
gujaf-46	183	8	of	of	ADP
gujaf-46	183	9	ias	ias	PROPN
gujaf-46	183	10	41	41	NUM
gujaf-46	183	11	(	(	PUNCT
gujaf-46	183	12	agriculture	agriculture	NOUN
gujaf-46	183	13	)	)	PUNCT
gujaf-46	183	14	by	by	ADP
gujaf-46	183	15	listed	list	VERB
gujaf-46	183	16	agricultural	agricultural	ADJ
gujaf-46	183	17	firms	firm	NOUN
gujaf-46	183	18	in	in	ADP
gujaf-46	183	19	nigeria	nigeria	PROPN
gujaf-46	183	20	.	.	PUNCT
gujaf-46	184	1	american	american	PROPN
gujaf-46	184	2	international	international	PROPN
gujaf-46	184	3	journal	journal	PROPN
gujaf-46	184	4	of	of	ADP
gujaf-46	184	5	agricultural	agricultural	ADJ
gujaf-46	184	6	studies	study	NOUN
gujaf-46	184	7	,	,	PUNCT
gujaf-46	184	8	2(1	2(1	NUM
gujaf-46	184	9	)	)	PUNCT
gujaf-46	184	10	,	,	PUNCT
gujaf-46	184	11	9–18	9–18	NOUN
gujaf-46	184	12	.	.	PUNCT
gujaf-46	185	1	gusau	gusau	PROPN
gujaf-46	185	2	journal	journal	PROPN
gujaf-46	185	3	of	of	ADP
gujaf-46	185	4	accounting	accounting	NOUN
gujaf-46	185	5	and	and	CCONJ
gujaf-46	185	6	finance	finance	NOUN
gujaf-46	185	7	,	,	PUNCT
gujaf-46	185	8	vol	vol	NOUN
gujaf-46	185	9	.	.	PROPN
gujaf-46	185	10	2	2	NUM
gujaf-46	185	11	,	,	PUNCT
gujaf-46	185	12	issue	issue	NOUN
gujaf-46	185	13	1	1	NUM
gujaf-46	185	14	,	,	PUNCT
gujaf-46	185	15	april	april	PROPN
gujaf-46	185	16	,	,	PUNCT
gujaf-46	185	17	2021	2021	NUM
gujaf-46	185	18	12	12	NUM
gujaf-46	185	19	https://doi.org/10.46545/aijas.v2i1.95	https://doi.org/10.46545/aijas.v2i1.95	NOUN
gujaf-46	185	20	ilaboya	ilaboya	NOUN
gujaf-46	185	21	,	,	PUNCT
gujaf-46	185	22	o.	o.	PROPN
gujaf-46	185	23	j.	j.	PROPN
gujaf-46	185	24	,	,	PUNCT
gujaf-46	185	25	&	&	CCONJ
gujaf-46	185	26	ohiokha	ohiokha	PROPN
gujaf-46	185	27	,	,	PUNCT
gujaf-46	185	28	i.	i.	PROPN
gujaf-46	185	29	f.	f.	PROPN
gujaf-46	185	30	(	(	PUNCT
gujaf-46	185	31	2016	2016	NUM
gujaf-46	185	32	)	)	PUNCT
gujaf-46	185	33	.	.	PUNCT
gujaf-46	186	1	firm	firm	ADJ
gujaf-46	186	2	age	age	NOUN
gujaf-46	186	3	,	,	PUNCT
gujaf-46	186	4	size	size	NOUN
gujaf-46	186	5	and	and	CCONJ
gujaf-46	186	6	profitability	profitability	NOUN
gujaf-46	186	7	dynamics	dynamic	NOUN
gujaf-46	186	8	 	 	SPACE
gujaf-46	186	9	:	:	PUNCT
gujaf-46	186	10	a	a	DET
gujaf-46	186	11	test	test	NOUN
gujaf-46	186	12	of	of	ADP
gujaf-46	186	13	learning	learn	VERB
gujaf-46	186	14	by	by	ADP
gujaf-46	186	15	doing	do	VERB
gujaf-46	186	16	and	and	CCONJ
gujaf-46	186	17	structural	structural	ADJ
gujaf-46	186	18	inertia	inertia	NOUN
gujaf-46	186	19	hypotheses	hypothesis	NOUN
gujaf-46	186	20	.	.	PUNCT
gujaf-46	187	1	american	american	PROPN
gujaf-46	187	2	international	international	PROPN
gujaf-46	187	3	journal	journal	PROPN
gujaf-46	187	4	of	of	ADP
gujaf-46	187	5	agricultural	agricultural	ADJ
gujaf-46	187	6	studies	study	NOUN
gujaf-46	187	7	5(1	5(1	NUM
gujaf-46	187	8	)	)	PUNCT
gujaf-46	187	9	,	,	PUNCT
gujaf-46	187	10	29–39	29–39	NUM
gujaf-46	187	11	.	.	PUNCT
gujaf-46	188	1	investopedia	investopedia	PROPN
gujaf-46	188	2	.	.	PUNCT
gujaf-46	189	1	(	(	PUNCT
gujaf-46	189	2	2017	2017	NUM
gujaf-46	189	3	)	)	PUNCT
gujaf-46	189	4	.	.	PUNCT
gujaf-46	190	1	liquidity	liquidity	NOUN
gujaf-46	190	2	.	.	PUNCT
gujaf-46	191	1	investopedia	investopedia	PROPN
gujaf-46	191	2	.	.	PUNCT
gujaf-46	192	1	jensen	jensen	PROPN
gujaf-46	192	2	,	,	PUNCT
gujaf-46	192	3	c.	c.	PROPN
gujaf-46	192	4	,	,	PUNCT
gujaf-46	192	5	&	&	CCONJ
gujaf-46	192	6	meckling	meckling	PROPN
gujaf-46	192	7	,	,	PUNCT
gujaf-46	192	8	h.	h.	PROPN
gujaf-46	192	9	(	(	PUNCT
gujaf-46	192	10	1976	1976	NUM
gujaf-46	192	11	)	)	PUNCT
gujaf-46	192	12	.	.	PUNCT
gujaf-46	193	1	theory	theory	NOUN
gujaf-46	193	2	of	of	ADP
gujaf-46	193	3	the	the	DET
gujaf-46	193	4	firm	firm	NOUN
gujaf-46	193	5	 	 	SPACE
gujaf-46	193	6	:	:	PUNCT
gujaf-46	193	7	managerial	managerial	ADJ
gujaf-46	193	8	behavior	behavior	NOUN
gujaf-46	193	9	,	,	PUNCT
gujaf-46	193	10	agency	agency	NOUN
gujaf-46	193	11	costs	cost	NOUN
gujaf-46	193	12	and	and	CCONJ
gujaf-46	193	13	ownership	ownership	NOUN
gujaf-46	193	14	structure	structure	NOUN
gujaf-46	193	15	i	i	PRON
gujaf-46	193	16	.	.	PUNCT
gujaf-46	194	1	introduction	introduction	NOUN
gujaf-46	194	2	and	and	CCONJ
gujaf-46	194	3	summary	summary	NOUN
gujaf-46	194	4	in	in	ADP
gujaf-46	194	5	this	this	DET
gujaf-46	194	6	paper	paper	NOUN
gujaf-46	194	7	draw	draw	NOUN
gujaf-46	194	8	on	on	ADP
gujaf-46	194	9	recent	recent	ADJ
gujaf-46	194	10	progress	progress	NOUN
gujaf-46	194	11	in	in	ADP
gujaf-46	194	12	the	the	DET
gujaf-46	194	13	theory	theory	NOUN
gujaf-46	194	14	of	of	ADP
gujaf-46	194	15	(	(	PUNCT
gujaf-46	194	16	1	1	X
gujaf-46	194	17	)	)	PUNCT
gujaf-46	194	18	property	property	NOUN
gujaf-46	194	19	rights	right	NOUN
gujaf-46	194	20	,	,	PUNCT
gujaf-46	194	21	firm	firm	NOUN
gujaf-46	194	22	.	.	PUNCT
gujaf-46	195	1	in	in	ADP
gujaf-46	195	2	addition	addition	NOUN
gujaf-46	195	3	to	to	ADP
gujaf-46	195	4	tying	tie	VERB
gujaf-46	195	5	together	together	ADP
gujaf-46	195	6	elements	element	NOUN
gujaf-46	195	7	of	of	ADP
gujaf-46	195	8	the	the	DET
gujaf-46	195	9	theory	theory	NOUN
gujaf-46	195	10	of	of	ADP
gujaf-46	195	11	e.	e.	PROPN
gujaf-46	195	12	3	3	NUM
gujaf-46	195	13	,	,	PUNCT
gujaf-46	195	14	305–360	305–360	NUM
gujaf-46	195	15	.	.	PUNCT
gujaf-46	195	16	leadership	leadership	NOUN
gujaf-46	195	17	.	.	PUNCT
gujaf-46	196	1	(	(	PUNCT
gujaf-46	196	2	2019	2019	NUM
gujaf-46	196	3	)	)	PUNCT
gujaf-46	196	4	.	.	PUNCT
gujaf-46	197	1	nse	nse	NOUN
gujaf-46	197	2	:	:	PUNCT
gujaf-46	197	3	agric	agric	ADJ
gujaf-46	197	4	sector	sector	NOUN
gujaf-46	197	5	market	market	NOUN
gujaf-46	197	6	caoitalization	caoitalization	NOUN
gujaf-46	197	7	hits	hit	VERB
gujaf-46	197	8	n103bn	n103bn	PROPN
gujaf-46	197	9	.	.	PUNCT
gujaf-46	197	10	leadership	leadership	NOUN
gujaf-46	197	11	,	,	PUNCT
gujaf-46	197	12	36	36	NUM
gujaf-46	197	13	.	.	PUNCT
gujaf-46	198	1	martanti	martanti	PROPN
gujaf-46	198	2	,	,	PUNCT
gujaf-46	198	3	r.	r.	PROPN
gujaf-46	198	4	,	,	PUNCT
gujaf-46	198	5	lestari	lestari	PROPN
gujaf-46	198	6	,	,	PUNCT
gujaf-46	198	7	e.	e.	PROPN
gujaf-46	198	8	,	,	PUNCT
gujaf-46	198	9	zarkasyi	zarkasyi	PROPN
gujaf-46	198	10	,	,	PUNCT
gujaf-46	198	11	w.	w.	PROPN
gujaf-46	198	12	,	,	PUNCT
gujaf-46	198	13	&	&	CCONJ
gujaf-46	198	14	mulyadi	mulyadi	PROPN
gujaf-46	198	15	,	,	PUNCT
gujaf-46	198	16	e.	e.	PROPN
gujaf-46	198	17	(	(	PUNCT
gujaf-46	198	18	2019	2019	NUM
gujaf-46	198	19	)	)	PUNCT
gujaf-46	198	20	.	.	PUNCT
gujaf-46	199	1	accounting	account	VERB
gujaf-46	199	2	for	for	ADP
gujaf-46	199	3	biological	biological	ADJ
gujaf-46	199	4	assets	asset	NOUN
gujaf-46	199	5	 	 	SPACE
gujaf-46	199	6	:	:	PUNCT
gujaf-46	199	7	data	datum	NOUN
gujaf-46	199	8	from	from	ADP
gujaf-46	199	9	indonesia	indonesia	PROPN
gujaf-46	199	10	and	and	CCONJ
gujaf-46	199	11	malaysia	malaysia	PROPN
gujaf-46	199	12	.	.	PUNCT
gujaf-46	200	1	international	international	ADJ
gujaf-46	200	2	journal	journal	PROPN
gujaf-46	200	3	of	of	ADP
gujaf-46	200	4	innovation	innovation	NOUN
gujaf-46	200	5	,	,	PUNCT
gujaf-46	200	6	creativity	creativity	NOUN
gujaf-46	200	7	and	and	CCONJ
gujaf-46	200	8	change	change	NOUN
gujaf-46	200	9	,	,	PUNCT
gujaf-46	200	10	6(9	6(9	NUM
gujaf-46	200	11	)	)	PUNCT
gujaf-46	200	12	,	,	PUNCT
gujaf-46	200	13	75–89	75–89	NUM
gujaf-46	200	14	.	.	PUNCT
gujaf-46	200	15	modugu	modugu	NOUN
gujaf-46	200	16	,	,	PUNCT
gujaf-46	200	17	k.	k.	PROPN
gujaf-46	200	18	p.	p.	PROPN
gujaf-46	200	19	,	,	PUNCT
gujaf-46	200	20	&	&	CCONJ
gujaf-46	200	21	eboigbe	eboigbe	PROPN
gujaf-46	200	22	,	,	PUNCT
gujaf-46	200	23	s.	s.	PROPN
gujaf-46	200	24	u.	u.	PROPN
gujaf-46	200	25	(	(	PUNCT
gujaf-46	200	26	2017	2017	NUM
gujaf-46	200	27	)	)	PUNCT
gujaf-46	200	28	.	.	PUNCT
gujaf-46	201	1	corporate	corporate	ADJ
gujaf-46	201	2	attributes	attribute	NOUN
gujaf-46	201	3	and	and	CCONJ
gujaf-46	201	4	corporate	corporate	ADJ
gujaf-46	201	5	disclosure	disclosure	NOUN
gujaf-46	201	6	level	level	NOUN
gujaf-46	201	7	of	of	ADP
gujaf-46	201	8	listed	list	VERB
gujaf-46	201	9	companies	company	NOUN
gujaf-46	201	10	in	in	ADP
gujaf-46	201	11	nigeria	nigeria	PROPN
gujaf-46	201	12	 	 	SPACE
gujaf-46	201	13	:	:	PUNCT
gujaf-46	201	14	a	a	DET
gujaf-46	201	15	post	post	ADJ
gujaf-46	201	16	-	-	ADJ
gujaf-46	201	17	ifrs	ifrs	ADJ
gujaf-46	201	18	adoption	adoption	NOUN
gujaf-46	201	19	study	study	NOUN
gujaf-46	201	20	.	.	PUNCT
gujaf-46	202	1	international	international	ADJ
gujaf-46	202	2	journal	journal	PROPN
gujaf-46	202	3	of	of	ADP
gujaf-46	202	4	innovation	innovation	NOUN
gujaf-46	202	5	,	,	PUNCT
gujaf-46	202	6	creativity	creativity	NOUN
gujaf-46	202	7	and	and	CCONJ
gujaf-46	202	8	change	change	NOUN
gujaf-46	202	9	,	,	PUNCT
gujaf-46	202	10	6(9	6(9	NUM
gujaf-46	202	11	)	)	PUNCT
gujaf-46	202	12	,	,	PUNCT
gujaf-46	202	13	75	75	NUM
gujaf-46	202	14	–	–	SYM
gujaf-46	202	15	89	89	NUM
gujaf-46	202	16	.	.	PUNCT
gujaf-46	203	1	odia	odia	PROPN
gujaf-46	203	2	,	,	PUNCT
gujaf-46	203	3	j.	j.	PROPN
gujaf-46	203	4	o.	o.	PROPN
gujaf-46	203	5	(	(	PUNCT
gujaf-46	203	6	2016	2016	NUM
gujaf-46	203	7	)	)	PUNCT
gujaf-46	203	8	.	.	PUNCT
gujaf-46	204	1	the	the	DET
gujaf-46	204	2	determinants	determinant	NOUN
gujaf-46	204	3	and	and	CCONJ
gujaf-46	204	4	financial	financial	ADJ
gujaf-46	204	5	statement	statement	NOUN
gujaf-46	204	6	effects	effect	NOUN
gujaf-46	204	7	of	of	ADP
gujaf-46	204	8	ifrs	ifrs	ADJ
gujaf-46	204	9	adoption	adoption	NOUN
gujaf-46	204	10	in	in	ADP
gujaf-46	204	11	nigeria	nigeria	PROPN
gujaf-46	204	12	.	.	PUNCT
gujaf-46	205	1	may	may	AUX
gujaf-46	205	2	2011	2011	NUM
gujaf-46	205	3	,	,	PUNCT
gujaf-46	205	4	american	american	PROPN
gujaf-46	205	5	international	international	PROPN
gujaf-46	205	6	journal	journal	PROPN
gujaf-46	205	7	of	of	ADP
gujaf-46	205	8	agricultural	agricultural	ADJ
gujaf-46	205	9	studies	study	NOUN
gujaf-46	205	10	5(1	5(1	NUM
gujaf-46	205	11	)	)	PUNCT
gujaf-46	205	12	,	,	PUNCT
gujaf-46	205	13	29–39	29–39	NUM
gujaf-46	205	14	.	.	PUNCT
gujaf-46	206	1	peavler	peavler	PROPN
gujaf-46	206	2	,	,	PUNCT
gujaf-46	206	3	r.	r.	PROPN
gujaf-46	206	4	(	(	PUNCT
gujaf-46	206	5	2017	2017	NUM
gujaf-46	206	6	)	)	PUNCT
gujaf-46	206	7	.	.	PUNCT
gujaf-46	207	1	what	what	PRON
gujaf-46	207	2	is	be	AUX
gujaf-46	207	3	leverage	leverage	NOUN
gujaf-46	207	4	.	.	PUNCT
gujaf-46	208	1	qfinancedictionary	qfinancedictionary	ADJ
gujaf-46	208	2	.	.	PUNCT
gujaf-46	209	1	(	(	PUNCT
gujaf-46	209	2	2017	2017	NUM
gujaf-46	209	3	)	)	PUNCT
gujaf-46	209	4	.	.	PUNCT
gujaf-46	210	1	firm	firm	ADJ
gujaf-46	210	2	size	size	NOUN
gujaf-46	210	3	.	.	PUNCT
gujaf-46	211	1	qfinance	qfinance	PROPN
gujaf-46	211	2	dictionary	dictionary	PROPN
gujaf-46	211	3	.	.	PUNCT
gujaf-46	212	1	segun	segun	PROPN
gujaf-46	212	2	,	,	PUNCT
gujaf-46	212	3	p.	p.	NOUN
gujaf-46	212	4	(	(	PUNCT
gujaf-46	212	5	2019	2019	NUM
gujaf-46	212	6	)	)	PUNCT
gujaf-46	212	7	.	.	PUNCT
gujaf-46	213	1	factors	factor	NOUN
gujaf-46	213	2	influencing	influence	VERB
gujaf-46	213	3	the	the	DET
gujaf-46	213	4	level	level	NOUN
gujaf-46	213	5	of	of	ADP
gujaf-46	213	6	compliance	compliance	NOUN
gujaf-46	213	7	with	with	ADP
gujaf-46	213	8	international	international	ADJ
gujaf-46	213	9	financial	financial	ADJ
gujaf-46	213	10	reporting	reporting	NOUN
gujaf-46	213	11	standards	standard	NOUN
gujaf-46	213	12	by	by	ADP
gujaf-46	213	13	small	small	ADJ
gujaf-46	213	14	and	and	CCONJ
gujaf-46	213	15	medium	medium	ADJ
gujaf-46	213	16	scale	scale	NOUN
gujaf-46	213	17	enterprises	enterprise	NOUN
gujaf-46	213	18	in	in	ADP
gujaf-46	213	19	ondo	ondo	PROPN
gujaf-46	213	20	state	state	PROPN
gujaf-46	213	21	,	,	PUNCT
gujaf-46	213	22	nigeria	nigeria	PROPN
gujaf-46	213	23	.	.	PUNCT
gujaf-46	214	1	journal	journal	PROPN
gujaf-46	214	2	of	of	ADP
gujaf-46	214	3	accounting	accounting	NOUN
gujaf-46	214	4	,	,	PUNCT
gujaf-46	214	5	auditing	auditing	NOUN
gujaf-46	214	6	and	and	CCONJ
gujaf-46	214	7	taxation	taxation	NOUN
gujaf-46	214	8	,	,	PUNCT
gujaf-46	214	9	3(2	3(2	NUM
gujaf-46	214	10	)	)	PUNCT
gujaf-46	214	11	,	,	PUNCT
gujaf-46	214	12	32–41	32–41	NUM
gujaf-46	214	13	.	.	PUNCT
gujaf-46	215	1	tamosiunas	tamosiuna	NOUN
gujaf-46	215	2	,	,	PUNCT
gujaf-46	215	3	a.	a.	NOUN
gujaf-46	215	4	(	(	PUNCT
gujaf-46	215	5	2012	2012	NUM
gujaf-46	215	6	)	)	PUNCT
gujaf-46	215	7	.	.	PUNCT
gujaf-46	216	1	an	an	DET
gujaf-46	216	2	examination	examination	NOUN
gujaf-46	216	3	of	of	ADP
gujaf-46	216	4	voluntary	voluntary	ADJ
gujaf-46	216	5	ifrs	ifrs	NOUN
gujaf-46	216	6	adoption	adoption	NOUN
gujaf-46	216	7	in	in	ADP
gujaf-46	216	8	the	the	DET
gujaf-46	216	9	uk	uk	NOUN
gujaf-46	216	10	 	 	SPACE
gujaf-46	216	11	:	:	PUNCT
gujaf-46	216	12	evidence	evidence	NOUN
gujaf-46	216	13	from	from	ADP
gujaf-46	216	14	private	private	ADJ
gujaf-46	216	15	firms	firm	NOUN
gujaf-46	216	16	2002	2002	NUM
gujaf-46	216	17	-	-	SYM
gujaf-46	216	18	2010	2010	NUM
gujaf-46	216	19	an	an	DET
gujaf-46	216	20	examination	examination	NOUN
gujaf-46	216	21	of	of	ADP
gujaf-46	216	22	voluntary	voluntary	ADJ
gujaf-46	216	23	ifrs	ifrs	NOUN
gujaf-46	216	24	adoption	adoption	NOUN
gujaf-46	216	25	in	in	ADP
gujaf-46	216	26	the	the	DET
gujaf-46	216	27	uk	uk	NOUN
gujaf-46	216	28	 	 	SPACE
gujaf-46	216	29	:	:	PUNCT
gujaf-46	216	30	evidence	evidence	NOUN
gujaf-46	216	31	from	from	ADP
gujaf-46	216	32	private	private	ADJ
gujaf-46	216	33	firms	firm	NOUN
gujaf-46	216	34	2002	2002	NUM
gujaf-46	216	35	-	-	SYM
gujaf-46	216	36	2010	2010	NUM
gujaf-46	216	37	.	.	PUNCT
gujaf-46	217	1	american	american	PROPN
gujaf-46	217	2	international	international	PROPN
gujaf-46	217	3	journal	journal	PROPN
gujaf-46	217	4	of	of	ADP
gujaf-46	217	5	agricultural	agricultural	ADJ
gujaf-46	217	6	studies	study	NOUN
gujaf-46	217	7	5(1	5(1	NUM
gujaf-46	217	8	)	)	PUNCT
gujaf-46	217	9	,	,	PUNCT
gujaf-46	217	10	29–39	29–39	NUM
gujaf-46	217	11	.	.	PUNCT