id	sid	tid	token	lemma	pos
gujaf-48	1	1	gusau	gusau	PROPN
gujaf-48	1	2	journal	journal	NOUN
gujaf-48	1	3	of	of	ADP
gujaf-48	1	4	accounting	accounting	NOUN
gujaf-48	1	5	and	and	CCONJ
gujaf-48	1	6	finance	finance	NOUN
gujaf-48	1	7	,	,	PUNCT
gujaf-48	1	8	vol	vol	NOUN
gujaf-48	1	9	.	.	PROPN
gujaf-48	1	10	2	2	NUM
gujaf-48	1	11	,	,	PUNCT
gujaf-48	1	12	issue	issue	NOUN
gujaf-48	1	13	1	1	NUM
gujaf-48	1	14	,	,	PUNCT
gujaf-48	1	15	april	april	PROPN
gujaf-48	1	16	,	,	PUNCT
gujaf-48	1	17	2021	2021	NUM
gujaf-48	1	18	1	1	NUM
gujaf-48	1	19	gusau	gusau	ADJ
gujaf-48	1	20	journal	journal	NOUN
gujaf-48	1	21	of	of	ADP
gujaf-48	1	22	accounting	accounting	NOUN
gujaf-48	1	23	and	and	CCONJ
gujaf-48	1	24	finance	finance	NOUN
gujaf-48	1	25	(	(	PUNCT
gujaf-48	1	26	gujaf	gujaf	NOUN
gujaf-48	1	27	)	)	PUNCT
gujaf-48	1	28	vol	vol	NOUN
gujaf-48	1	29	.	.	NOUN
gujaf-48	1	30	2	2	NUM
gujaf-48	1	31	issue	issue	NOUN
gujaf-48	1	32	1	1	NUM
gujaf-48	1	33	,	,	PUNCT
gujaf-48	1	34	april	april	PROPN
gujaf-48	1	35	,	,	PUNCT
gujaf-48	1	36	2021	2021	NUM
gujaf-48	1	37	issn	issn	X
gujaf-48	1	38	:	:	PUNCT
gujaf-48	1	39	2756	2756	NUM
gujaf-48	1	40	-	-	PUNCT
gujaf-48	1	41	665x	665x	NOUN
gujaf-48	1	42	a	a	DET
gujaf-48	1	43	publication	publication	NOUN
gujaf-48	1	44	of	of	ADP
gujaf-48	1	45	department	department	NOUN
gujaf-48	1	46	of	of	ADP
gujaf-48	1	47	accounting	accounting	NOUN
gujaf-48	1	48	and	and	CCONJ
gujaf-48	1	49	finance	finance	NOUN
gujaf-48	1	50	,	,	PUNCT
gujaf-48	1	51	faculty	faculty	NOUN
gujaf-48	1	52	of	of	ADP
gujaf-48	1	53	management	management	NOUN
gujaf-48	1	54	and	and	CCONJ
gujaf-48	1	55	social	social	ADJ
gujaf-48	1	56	sciences	science	NOUN
gujaf-48	1	57	,	,	PUNCT
gujaf-48	1	58	federal	federal	ADJ
gujaf-48	1	59	university	university	NOUN
gujaf-48	1	60	gusau	gusau	NOUN
gujaf-48	1	61	,	,	PUNCT
gujaf-48	1	62	zamfara	zamfara	PROPN
gujaf-48	1	63	state	state	PROPN
gujaf-48	1	64	-nigeria	-nigeria	PROPN
gujaf-48	1	65	gusau	gusau	ADJ
gujaf-48	1	66	journal	journal	NOUN
gujaf-48	1	67	of	of	ADP
gujaf-48	1	68	accounting	accounting	NOUN
gujaf-48	1	69	and	and	CCONJ
gujaf-48	1	70	finance	finance	NOUN
gujaf-48	1	71	,	,	PUNCT
gujaf-48	1	72	vol	vol	NOUN
gujaf-48	1	73	.	.	PROPN
gujaf-48	1	74	2	2	NUM
gujaf-48	1	75	,	,	PUNCT
gujaf-48	1	76	issue	issue	NOUN
gujaf-48	1	77	1	1	NUM
gujaf-48	1	78	,	,	PUNCT
gujaf-48	1	79	april	april	PROPN
gujaf-48	1	80	,	,	PUNCT
gujaf-48	1	81	2021	2021	NUM
gujaf-48	1	82	2	2	NUM
gujaf-48	1	83	share	share	NOUN
gujaf-48	1	84	ownership	ownership	NOUN
gujaf-48	1	85	,	,	PUNCT
gujaf-48	1	86	executive	executive	NOUN
gujaf-48	1	87	compensation	compensation	NOUN
gujaf-48	1	88	and	and	CCONJ
gujaf-48	1	89	value	value	NOUN
gujaf-48	1	90	of	of	ADP
gujaf-48	1	91	firm	firm	NOUN
gujaf-48	1	92	:	:	PUNCT
gujaf-48	1	93	a	a	DET
gujaf-48	1	94	comparison	comparison	NOUN
gujaf-48	1	95	between	between	ADP
gujaf-48	1	96	low	low	ADJ
gujaf-48	1	97	and	and	CCONJ
gujaf-48	1	98	high	high	ADJ
gujaf-48	1	99	levered	lever	VERB
gujaf-48	1	100	banks	bank	NOUN
gujaf-48	1	101	in	in	ADP
gujaf-48	1	102	nigeria	nigeria	PROPN
gujaf-48	1	103	ahmed	ahmed	PROPN
gujaf-48	1	104	abubakar	abubakar	PROPN
gujaf-48	1	105	zik	zik	PROPN
gujaf-48	1	106	-	-	PUNCT
gujaf-48	1	107	rullahi	rullahi	PROPN
gujaf-48	1	108	phd	phd	PROPN
gujaf-48	1	109	department	department	PROPN
gujaf-48	1	110	of	of	ADP
gujaf-48	1	111	accounting	accounting	NOUN
gujaf-48	1	112	faculty	faculty	NOUN
gujaf-48	1	113	of	of	ADP
gujaf-48	1	114	management	management	PROPN
gujaf-48	1	115	sciences	sciences	PROPN
gujaf-48	1	116	university	university	PROPN
gujaf-48	1	117	of	of	ADP
gujaf-48	1	118	abuja	abuja	PROPN
gujaf-48	1	119	,	,	PUNCT
gujaf-48	1	120	abuja	abuja	PROPN
gujaf-48	1	121	+234	+234	ADJ
gujaf-48	1	122	8035990852	8035990852	NUM
gujaf-48	1	123	,	,	PUNCT
gujaf-48	1	124	amzikgroup@gmail.com	amzikgroup@gmail.com	X
gujaf-48	1	125	musa	musa	PROPN
gujaf-48	1	126	adeiza	adeiza	PROPN
gujaf-48	1	127	farouk	farouk	PROPN
gujaf-48	1	128	phd	phd	PROPN
gujaf-48	1	129	assistant	assistant	PROPN
gujaf-48	1	130	professor	professor	PROPN
gujaf-48	1	131	department	department	PROPN
gujaf-48	1	132	of	of	ADP
gujaf-48	1	133	accounting	accounting	PROPN
gujaf-48	1	134	school	school	NOUN
gujaf-48	1	135	of	of	ADP
gujaf-48	1	136	business	business	NOUN
gujaf-48	1	137	and	and	CCONJ
gujaf-48	1	138	entrepreneurship	entrepreneurship	NOUN
gujaf-48	1	139	american	american	PROPN
gujaf-48	1	140	university	university	PROPN
gujaf-48	1	141	of	of	ADP
gujaf-48	1	142	nigeria	nigeria	PROPN
gujaf-48	1	143	,	,	PUNCT
gujaf-48	1	144	yola	yola	PROPN
gujaf-48	1	145	-	-	PUNCT
gujaf-48	1	146	nigeria	nigeria	PROPN
gujaf-48	1	147	+234	+234	PROPN
gujaf-48	1	148	8034063226	8034063226	NUM
gujaf-48	1	149	,	,	PUNCT
gujaf-48	1	150	farouk.musa@aun.edu.ng	farouk.musa@aun.edu.ng	PROPN
gujaf-48	1	151	,	,	PUNCT
gujaf-48	1	152	abstract	abstract	ADV
gujaf-48	1	153	it	it	PRON
gujaf-48	1	154	is	be	AUX
gujaf-48	1	155	still	still	ADV
gujaf-48	1	156	a	a	DET
gujaf-48	1	157	paradox	paradox	NOUN
gujaf-48	1	158	on	on	ADP
gujaf-48	1	159	whether	whether	SCONJ
gujaf-48	1	160	individuals	individual	NOUN
gujaf-48	1	161	would	would	AUX
gujaf-48	1	162	be	be	AUX
gujaf-48	1	163	inspired	inspire	VERB
gujaf-48	1	164	when	when	SCONJ
gujaf-48	1	165	they	they	PRON
gujaf-48	1	166	deem	deem	VERB
gujaf-48	1	167	it	it	PRON
gujaf-48	1	168	that	that	SCONJ
gujaf-48	1	169	resilient	resilient	ADJ
gujaf-48	1	170	effort	effort	NOUN
gujaf-48	1	171	does	do	AUX
gujaf-48	1	172	improve	improve	VERB
gujaf-48	1	173	the	the	DET
gujaf-48	1	174	bank	bank	NOUN
gujaf-48	1	175	value	value	NOUN
gujaf-48	1	176	and	and	CCONJ
gujaf-48	1	177	enhanced	enhance	VERB
gujaf-48	1	178	bank	bank	NOUN
gujaf-48	1	179	value	value	NOUN
gujaf-48	1	180	would	would	AUX
gujaf-48	1	181	result	result	VERB
gujaf-48	1	182	into	into	ADP
gujaf-48	1	183	good	good	ADJ
gujaf-48	1	184	pay	pay	NOUN
gujaf-48	1	185	.	.	PUNCT
gujaf-48	2	1	conflicting	conflict	VERB
gujaf-48	2	2	finding	finding	NOUN
gujaf-48	2	3	have	have	AUX
gujaf-48	2	4	been	be	AUX
gujaf-48	2	5	reported	report	VERB
gujaf-48	2	6	in	in	ADP
gujaf-48	2	7	this	this	DET
gujaf-48	2	8	area	area	NOUN
gujaf-48	2	9	and	and	CCONJ
gujaf-48	2	10	as	as	ADP
gujaf-48	2	11	such	such	ADJ
gujaf-48	2	12	,	,	PUNCT
gujaf-48	2	13	the	the	DET
gujaf-48	2	14	study	study	NOUN
gujaf-48	2	15	investigates	investigate	VERB
gujaf-48	2	16	impact	impact	NOUN
gujaf-48	2	17	of	of	ADP
gujaf-48	2	18	executive	executive	ADJ
gujaf-48	2	19	pay	pay	NOUN
gujaf-48	2	20	and	and	CCONJ
gujaf-48	2	21	share	share	NOUN
gujaf-48	2	22	owned	own	VERB
gujaf-48	2	23	by	by	ADP
gujaf-48	2	24	executive	executive	NOUN
gujaf-48	2	25	as	as	SCONJ
gujaf-48	2	26	it	it	PRON
gujaf-48	2	27	affects	affect	VERB
gujaf-48	2	28	the	the	DET
gujaf-48	2	29	value	value	NOUN
gujaf-48	2	30	of	of	ADP
gujaf-48	2	31	commercial	commercial	ADJ
gujaf-48	2	32	banks	bank	NOUN
gujaf-48	2	33	listed	list	VERB
gujaf-48	2	34	in	in	ADP
gujaf-48	2	35	nigeria	nigeria	PROPN
gujaf-48	2	36	.	.	PUNCT
gujaf-48	3	1	proxies	proxy	NOUN
gujaf-48	3	2	of	of	ADP
gujaf-48	3	3	compensation	compensation	NOUN
gujaf-48	3	4	to	to	ADP
gujaf-48	3	5	executive	executive	PROPN
gujaf-48	3	6	employed	employ	VERB
gujaf-48	3	7	are	be	AUX
gujaf-48	3	8	ceo	ceo	NOUN
gujaf-48	3	9	pay	pay	NOUN
gujaf-48	3	10	,	,	PUNCT
gujaf-48	3	11	compensation	compensation	NOUN
gujaf-48	3	12	to	to	ADP
gujaf-48	3	13	chairman	chairman	NOUN
gujaf-48	3	14	and	and	CCONJ
gujaf-48	3	15	the	the	DET
gujaf-48	3	16	highest	high	ADJ
gujaf-48	3	17	pay	pay	NOUN
gujaf-48	3	18	to	to	ADP
gujaf-48	3	19	director	director	NOUN
gujaf-48	3	20	.	.	PUNCT
gujaf-48	4	1	however	however	ADV
gujaf-48	4	2	,	,	PUNCT
gujaf-48	4	3	ratio	ratio	NOUN
gujaf-48	4	4	of	of	ADP
gujaf-48	4	5	interest	interest	NOUN
gujaf-48	4	6	by	by	ADP
gujaf-48	4	7	executive	executive	NOUN
gujaf-48	4	8	in	in	ADP
gujaf-48	4	9	shares	share	NOUN
gujaf-48	4	10	owned	own	VERB
gujaf-48	4	11	represents	represent	VERB
gujaf-48	4	12	the	the	DET
gujaf-48	4	13	ownership	ownership	NOUN
gujaf-48	4	14	of	of	ADP
gujaf-48	4	15	share	share	NOUN
gujaf-48	4	16	to	to	ADP
gujaf-48	4	17	banks	bank	NOUN
gujaf-48	4	18	’	’	PART
gujaf-48	4	19	executives	executive	NOUN
gujaf-48	4	20	.	.	PUNCT
gujaf-48	5	1	value	value	NOUN
gujaf-48	5	2	of	of	ADP
gujaf-48	5	3	the	the	DET
gujaf-48	5	4	bank	bank	NOUN
gujaf-48	5	5	was	be	AUX
gujaf-48	5	6	measured	measure	VERB
gujaf-48	5	7	using	use	VERB
gujaf-48	5	8	tobin	tobin	PROPN
gujaf-48	5	9	’s	’s	PART
gujaf-48	5	10	q.	q.	PROPN
gujaf-48	5	11	technique	technique	NOUN
gujaf-48	5	12	employed	employ	VERB
gujaf-48	5	13	for	for	ADP
gujaf-48	5	14	estimation	estimation	NOUN
gujaf-48	5	15	is	be	AUX
gujaf-48	5	16	the	the	DET
gujaf-48	5	17	robust	robust	ADJ
gujaf-48	5	18	ols	ol	NOUN
gujaf-48	5	19	regression	regression	NOUN
gujaf-48	5	20	.	.	PUNCT
gujaf-48	6	1	meanwhile	meanwhile	ADV
gujaf-48	6	2	,	,	PUNCT
gujaf-48	6	3	the	the	DET
gujaf-48	6	4	tool	tool	NOUN
gujaf-48	6	5	of	of	ADP
gujaf-48	6	6	data	datum	NOUN
gujaf-48	6	7	analysis	analysis	NOUN
gujaf-48	6	8	used	use	VERB
gujaf-48	6	9	was	be	AUX
gujaf-48	6	10	stata	stata	ADJ
gujaf-48	6	11	version	version	NOUN
gujaf-48	6	12	13	13	NUM
gujaf-48	6	13	.	.	PUNCT
gujaf-48	7	1	data	datum	NOUN
gujaf-48	7	2	from	from	ADP
gujaf-48	7	3	secondary	secondary	ADJ
gujaf-48	7	4	source	source	NOUN
gujaf-48	7	5	was	be	AUX
gujaf-48	7	6	used	use	VERB
gujaf-48	7	7	and	and	CCONJ
gujaf-48	7	8	were	be	AUX
gujaf-48	7	9	extracted	extract	VERB
gujaf-48	7	10	from	from	ADP
gujaf-48	7	11	the	the	DET
gujaf-48	7	12	published	publish	VERB
gujaf-48	7	13	annual	annual	ADJ
gujaf-48	7	14	accounts	account	NOUN
gujaf-48	7	15	statement	statement	NOUN
gujaf-48	7	16	of	of	ADP
gujaf-48	7	17	the	the	DET
gujaf-48	7	18	banks	bank	NOUN
gujaf-48	7	19	covering	cover	VERB
gujaf-48	7	20	the	the	DET
gujaf-48	7	21	period	period	NOUN
gujaf-48	7	22	from	from	ADP
gujaf-48	7	23	2007	2007	NUM
gujaf-48	7	24	to	to	ADP
gujaf-48	7	25	2018	2018	NUM
gujaf-48	7	26	.	.	PUNCT
gujaf-48	8	1	post	post	NOUN
gujaf-48	8	2	estimation	estimation	NOUN
gujaf-48	8	3	examination	examination	NOUN
gujaf-48	8	4	which	which	PRON
gujaf-48	8	5	includes	include	VERB
gujaf-48	8	6	normality	normality	NOUN
gujaf-48	8	7	test	test	NOUN
gujaf-48	8	8	of	of	ADP
gujaf-48	8	9	standard	standard	ADJ
gujaf-48	8	10	error	error	NOUN
gujaf-48	8	11	term	term	NOUN
gujaf-48	8	12	,	,	PUNCT
gujaf-48	8	13	heteroscedasticity	heteroscedasticity	NOUN
gujaf-48	8	14	,	,	PUNCT
gujaf-48	8	15	multicollinearity	multicollinearity	NOUN
gujaf-48	8	16	was	be	AUX
gujaf-48	8	17	estimated	estimate	VERB
gujaf-48	8	18	to	to	PART
gujaf-48	8	19	validate	validate	VERB
gujaf-48	8	20	the	the	DET
gujaf-48	8	21	regression	regression	NOUN
gujaf-48	8	22	results	result	NOUN
gujaf-48	8	23	.	.	PUNCT
gujaf-48	9	1	the	the	DET
gujaf-48	9	2	results	result	NOUN
gujaf-48	9	3	revealed	reveal	VERB
gujaf-48	9	4	that	that	SCONJ
gujaf-48	9	5	,	,	PUNCT
gujaf-48	9	6	pay	pay	VERB
gujaf-48	9	7	to	to	ADP
gujaf-48	9	8	ceo	ceo	NOUN
gujaf-48	9	9	had	have	VERB
gujaf-48	9	10	positive	positive	ADJ
gujaf-48	9	11	and	and	CCONJ
gujaf-48	9	12	significant	significant	ADJ
gujaf-48	9	13	effect	effect	NOUN
gujaf-48	9	14	on	on	ADP
gujaf-48	9	15	value	value	NOUN
gujaf-48	9	16	of	of	ADP
gujaf-48	9	17	high	high	ADJ
gujaf-48	9	18	and	and	CCONJ
gujaf-48	9	19	low	low	ADJ
gujaf-48	9	20	levered	lever	VERB
gujaf-48	9	21	banks	bank	NOUN
gujaf-48	9	22	.	.	PUNCT
gujaf-48	10	1	however	however	ADV
gujaf-48	10	2	,	,	PUNCT
gujaf-48	10	3	compensation	compensation	NOUN
gujaf-48	10	4	to	to	ADP
gujaf-48	10	5	chairmen	chairman	NOUN
gujaf-48	10	6	and	and	CCONJ
gujaf-48	10	7	highest	high	ADJ
gujaf-48	10	8	paid	pay	VERB
gujaf-48	10	9	director	director	NOUN
gujaf-48	10	10	had	have	VERB
gujaf-48	10	11	negative	negative	ADJ
gujaf-48	10	12	effect	effect	NOUN
gujaf-48	10	13	on	on	ADP
gujaf-48	10	14	value	value	NOUN
gujaf-48	10	15	high	high	ADJ
gujaf-48	10	16	and	and	CCONJ
gujaf-48	10	17	low	low	ADJ
gujaf-48	10	18	levered	lever	VERB
gujaf-48	10	19	banks	bank	NOUN
gujaf-48	10	20	.	.	PUNCT
gujaf-48	11	1	additionally	additionally	ADV
gujaf-48	11	2	,	,	PUNCT
gujaf-48	11	3	effective	effective	ADJ
gujaf-48	11	4	of	of	ADP
gujaf-48	11	5	executive	executive	ADJ
gujaf-48	11	6	compensation	compensation	NOUN
gujaf-48	11	7	on	on	ADP
gujaf-48	11	8	value	value	NOUN
gujaf-48	11	9	of	of	ADP
gujaf-48	11	10	banks	bank	NOUN
gujaf-48	11	11	does	do	AUX
gujaf-48	11	12	not	not	PART
gujaf-48	11	13	improve	improve	VERB
gujaf-48	11	14	significantly	significantly	ADV
gujaf-48	11	15	through	through	ADP
gujaf-48	11	16	increase	increase	NOUN
gujaf-48	11	17	in	in	ADP
gujaf-48	11	18	executive	executive	ADJ
gujaf-48	11	19	share	share	NOUN
gujaf-48	11	20	ownership	ownership	NOUN
gujaf-48	11	21	for	for	ADP
gujaf-48	11	22	both	both	CCONJ
gujaf-48	11	23	high	high	ADJ
gujaf-48	11	24	and	and	CCONJ
gujaf-48	11	25	low	low	ADJ
gujaf-48	11	26	levered	lever	VERB
gujaf-48	11	27	banks	bank	NOUN
gujaf-48	11	28	.	.	PUNCT
gujaf-48	12	1	it	it	PRON
gujaf-48	12	2	is	be	AUX
gujaf-48	12	3	recommended	recommend	VERB
gujaf-48	12	4	amongst	amongst	ADP
gujaf-48	12	5	others	other	NOUN
gujaf-48	12	6	that	that	SCONJ
gujaf-48	12	7	the	the	DET
gujaf-48	12	8	ceo	ceo	NOUN
gujaf-48	12	9	pay	pay	NOUN
gujaf-48	12	10	should	should	AUX
gujaf-48	12	11	be	be	AUX
gujaf-48	12	12	tied	tie	VERB
gujaf-48	12	13	to	to	ADP
gujaf-48	12	14	their	their	PRON
gujaf-48	12	15	performance	performance	NOUN
gujaf-48	12	16	.	.	PUNCT
gujaf-48	13	1	increase	increase	NOUN
gujaf-48	13	2	in	in	ADP
gujaf-48	13	3	share	share	NOUN
gujaf-48	13	4	ownership	ownership	NOUN
gujaf-48	13	5	should	should	AUX
gujaf-48	13	6	n’t	not	PART
gujaf-48	13	7	be	be	AUX
gujaf-48	13	8	used	use	VERB
gujaf-48	13	9	as	as	ADP
gujaf-48	13	10	a	a	DET
gujaf-48	13	11	yardstick	yardstick	NOUN
gujaf-48	13	12	to	to	PART
gujaf-48	13	13	achieve	achieve	VERB
gujaf-48	13	14	improved	improved	ADJ
gujaf-48	13	15	value	value	NOUN
gujaf-48	13	16	for	for	ADP
gujaf-48	13	17	banks	bank	NOUN
gujaf-48	13	18	through	through	ADP
gujaf-48	13	19	executive	executive	ADJ
gujaf-48	13	20	compensation	compensation	NOUN
gujaf-48	13	21	.	.	PUNCT
gujaf-48	14	1	management	management	NOUN
gujaf-48	14	2	should	should	AUX
gujaf-48	14	3	also	also	ADV
gujaf-48	14	4	tie	tie	VERB
gujaf-48	14	5	the	the	DET
gujaf-48	14	6	degree	degree	NOUN
gujaf-48	14	7	of	of	ADP
gujaf-48	14	8	chairmen	chairman	NOUN
gujaf-48	14	9	compensation	compensation	NOUN
gujaf-48	14	10	and	and	CCONJ
gujaf-48	14	11	that	that	PRON
gujaf-48	14	12	of	of	ADP
gujaf-48	14	13	highest	high	ADJ
gujaf-48	14	14	paid	pay	VERB
gujaf-48	14	15	directors	director	NOUN
gujaf-48	14	16	to	to	PART
gujaf-48	14	17	enhanced	enhance	VERB
gujaf-48	14	18	value	value	NOUN
gujaf-48	14	19	of	of	ADP
gujaf-48	14	20	banks	bank	NOUN
gujaf-48	14	21	through	through	ADP
gujaf-48	14	22	their	their	PRON
gujaf-48	14	23	efforts	effort	NOUN
gujaf-48	14	24	.	.	PUNCT
gujaf-48	15	1	keywords	keyword	NOUN
gujaf-48	15	2	:	:	PUNCT
gujaf-48	15	3	tobin	tobin	PROPN
gujaf-48	15	4	’s	’s	PART
gujaf-48	15	5	q	q	NOUN
gujaf-48	15	6	,	,	PUNCT
gujaf-48	15	7	compensation	compensation	NOUN
gujaf-48	15	8	to	to	ADP
gujaf-48	15	9	executives	executive	NOUN
gujaf-48	15	10	,	,	PUNCT
gujaf-48	15	11	pay	pay	NOUN
gujaf-48	15	12	-	-	PUNCT
gujaf-48	15	13	performance	performance	NOUN
gujaf-48	15	14	theory	theory	NOUN
gujaf-48	15	15	and	and	CCONJ
gujaf-48	15	16	banks	bank	NOUN
gujaf-48	15	17	1	1	NUM
gujaf-48	15	18	.	.	PUNCT
gujaf-48	16	1	introduction	introduction	NOUN
gujaf-48	16	2	performance	performance	NOUN
gujaf-48	16	3	is	be	AUX
gujaf-48	16	4	the	the	DET
gujaf-48	16	5	ability	ability	NOUN
gujaf-48	16	6	of	of	ADP
gujaf-48	16	7	a	a	DET
gujaf-48	16	8	firm	firm	NOUN
gujaf-48	16	9	to	to	PART
gujaf-48	16	10	profit	profit	VERB
gujaf-48	16	11	and	and	CCONJ
gujaf-48	16	12	manage	manage	VERB
gujaf-48	16	13	the	the	DET
gujaf-48	16	14	firms	firm	NOUN
gujaf-48	16	15	’	’	PART
gujaf-48	16	16	resources	resource	NOUN
gujaf-48	16	17	in	in	ADP
gujaf-48	16	18	diverse	diverse	ADJ
gujaf-48	16	19	methods	method	NOUN
gujaf-48	16	20	to	to	PART
gujaf-48	16	21	improve	improve	VERB
gujaf-48	16	22	the	the	DET
gujaf-48	16	23	firms	firm	NOUN
gujaf-48	16	24	’	'	PUNCT
gujaf-48	16	25	competitive	competitive	ADJ
gujaf-48	16	26	advantage	advantage	NOUN
gujaf-48	16	27	(	(	PUNCT
gujaf-48	16	28	vemala	vemala	NOUN
gujaf-48	16	29	,	,	PUNCT
gujaf-48	16	30	nguyen	nguyen	NOUN
gujaf-48	16	31	,	,	PUNCT
gujaf-48	16	32	nguyen	nguyen	NOUN
gujaf-48	16	33	&	&	CCONJ
gujaf-48	16	34	kommasani	kommasani	PROPN
gujaf-48	16	35	,	,	PUNCT
gujaf-48	16	36	2014	2014	NUM
gujaf-48	16	37	)	)	PUNCT
gujaf-48	16	38	.	.	PUNCT
gujaf-48	17	1	performance	performance	NOUN
gujaf-48	17	2	can	can	AUX
gujaf-48	17	3	be	be	AUX
gujaf-48	17	4	seen	see	VERB
gujaf-48	17	5	from	from	ADP
gujaf-48	17	6	two	two	NUM
gujaf-48	17	7	angles	angle	NOUN
gujaf-48	17	8	,	,	PUNCT
gujaf-48	17	9	financial	financial	ADJ
gujaf-48	17	10	and	and	CCONJ
gujaf-48	17	11	the	the	DET
gujaf-48	17	12	non	non	ADJ
gujaf-48	17	13	-	-	ADJ
gujaf-48	17	14	financial	financial	ADJ
gujaf-48	17	15	performance	performance	NOUN
gujaf-48	17	16	of	of	ADP
gujaf-48	17	17	the	the	DET
gujaf-48	17	18	firm	firm	NOUN
gujaf-48	17	19	.	.	PUNCT
gujaf-48	18	1	the	the	DET
gujaf-48	18	2	financial	financial	ADJ
gujaf-48	18	3	performance	performance	NOUN
gujaf-48	18	4	underscores	underscore	VERB
gujaf-48	18	5	on	on	ADP
gujaf-48	18	6	the	the	DET
gujaf-48	18	7	variables	variable	NOUN
gujaf-48	18	8	that	that	PRON
gujaf-48	18	9	directly	directly	ADV
gujaf-48	18	10	relates	relate	VERB
gujaf-48	18	11	to	to	ADP
gujaf-48	18	12	firms	firm	NOUN
gujaf-48	18	13	’	'	PUNCT
gujaf-48	18	14	financial	financial	ADJ
gujaf-48	18	15	report	report	NOUN
gujaf-48	18	16	,	,	PUNCT
gujaf-48	18	17	however	however	ADV
gujaf-48	18	18	the	the	DET
gujaf-48	18	19	non	non	ADJ
gujaf-48	18	20	-	-	ADJ
gujaf-48	18	21	financial	financial	ADJ
gujaf-48	18	22	performance	performance	NOUN
gujaf-48	18	23	is	be	AUX
gujaf-48	18	24	the	the	DET
gujaf-48	18	25	performance	performance	NOUN
gujaf-48	18	26	which	which	PRON
gujaf-48	18	27	may	may	AUX
gujaf-48	18	28	not	not	PART
gujaf-48	18	29	be	be	AUX
gujaf-48	18	30	capable	capable	ADJ
gujaf-48	18	31	of	of	ADP
gujaf-48	18	32	being	be	AUX
gujaf-48	18	33	quantified	quantify	VERB
gujaf-48	18	34	but	but	CCONJ
gujaf-48	18	35	in	in	ADP
gujaf-48	18	36	its	its	PRON
gujaf-48	18	37	nature	nature	NOUN
gujaf-48	18	38	are	be	AUX
gujaf-48	18	39	qualitative	qualitative	ADJ
gujaf-48	18	40	.	.	PUNCT
gujaf-48	19	1	firm	firm	NOUN
gujaf-48	19	2	’s	’s	PART
gujaf-48	19	3	performance	performance	NOUN
gujaf-48	19	4	can	can	AUX
gujaf-48	19	5	be	be	AUX
gujaf-48	19	6	assessed	assess	VERB
gujaf-48	19	7	in	in	ADP
gujaf-48	19	8	three	three	NUM
gujaf-48	19	9	different	different	ADJ
gujaf-48	19	10	dimensions	dimension	NOUN
gujaf-48	19	11	.	.	PUNCT
gujaf-48	20	1	the	the	DET
gujaf-48	20	2	first	first	ADJ
gujaf-48	20	3	of	of	ADP
gujaf-48	20	4	the	the	DET
gujaf-48	20	5	dimension	dimension	NOUN
gujaf-48	20	6	is	be	AUX
gujaf-48	20	7	firm	firm	ADJ
gujaf-48	20	8	’s	’s	PART
gujaf-48	20	9	productive	productive	ADJ
gujaf-48	20	10	capability	capability	NOUN
gujaf-48	20	11	or	or	CCONJ
gujaf-48	20	12	ability	ability	NOUN
gujaf-48	20	13	to	to	PART
gujaf-48	20	14	process	process	VERB
gujaf-48	20	15	inputs	input	NOUN
gujaf-48	20	16	into	into	ADP
gujaf-48	20	17	outputs	output	NOUN
gujaf-48	20	18	efficiently	efficiently	ADV
gujaf-48	20	19	.	.	PUNCT
gujaf-48	21	1	second	second	ADJ
gujaf-48	21	2	dimension	dimension	NOUN
gujaf-48	21	3	is	be	AUX
gujaf-48	21	4	the	the	DET
gujaf-48	21	5	profitability	profitability	NOUN
gujaf-48	21	6	,	,	PUNCT
gujaf-48	21	7	or	or	CCONJ
gujaf-48	21	8	the	the	DET
gujaf-48	21	9	degree	degree	NOUN
gujaf-48	21	10	to	to	PART
gujaf-48	21	11	which	which	DET
gujaf-48	21	12	firm	firm	NOUN
gujaf-48	21	13	’s	’s	PART
gujaf-48	21	14	earnings	earning	NOUN
gujaf-48	21	15	are	be	AUX
gujaf-48	21	16	larger	large	ADJ
gujaf-48	21	17	than	than	ADP
gujaf-48	21	18	the	the	DET
gujaf-48	21	19	costs	cost	NOUN
gujaf-48	21	20	incurred	incur	VERB
gujaf-48	21	21	within	within	ADP
gujaf-48	21	22	the	the	DET
gujaf-48	21	23	same	same	ADJ
gujaf-48	21	24	accounting	accounting	NOUN
gujaf-48	21	25	period	period	NOUN
gujaf-48	21	26	.	.	PUNCT
gujaf-48	22	1	while	while	SCONJ
gujaf-48	22	2	the	the	DET
gujaf-48	22	3	third	third	ADJ
gujaf-48	22	4	dimension	dimension	NOUN
gujaf-48	22	5	is	be	AUX
gujaf-48	22	6	the	the	DET
gujaf-48	22	7	market	market	NOUN
gujaf-48	22	8	based	base	VERB
gujaf-48	22	9	financial	financial	ADJ
gujaf-48	22	10	performance	performance	NOUN
gujaf-48	22	11	or	or	CCONJ
gujaf-48	22	12	the	the	DET
gujaf-48	22	13	level	level	NOUN
gujaf-48	22	14	at	at	ADP
gujaf-48	22	15	which	which	PRON
gujaf-48	22	16	the	the	DET
gujaf-48	22	17	firm	firm	NOUN
gujaf-48	22	18	’s	’s	PART
gujaf-48	22	19	market	market	NOUN
gujaf-48	22	20	value	value	NOUN
gujaf-48	22	21	far	far	ADV
gujaf-48	22	22	outweighs	outweigh	VERB
gujaf-48	22	23	its	its	PRON
gujaf-48	22	24	book	book	NOUN
gujaf-48	22	25	value	value	NOUN
gujaf-48	22	26	mailto:amzikgroup@gmail.com	mailto:amzikgroup@gmail.com	PROPN
gujaf-48	22	27	gusau	gusau	PROPN
gujaf-48	22	28	journal	journal	PROPN
gujaf-48	22	29	of	of	ADP
gujaf-48	22	30	accounting	accounting	NOUN
gujaf-48	22	31	and	and	CCONJ
gujaf-48	22	32	finance	finance	NOUN
gujaf-48	22	33	,	,	PUNCT
gujaf-48	22	34	vol	vol	NOUN
gujaf-48	22	35	.	.	PROPN
gujaf-48	22	36	2	2	NUM
gujaf-48	22	37	,	,	PUNCT
gujaf-48	22	38	issue	issue	NOUN
gujaf-48	22	39	1	1	NUM
gujaf-48	22	40	,	,	PUNCT
gujaf-48	22	41	april	april	PROPN
gujaf-48	22	42	,	,	PUNCT
gujaf-48	22	43	2021	2021	NUM
gujaf-48	22	44	3	3	NUM
gujaf-48	22	45	(	(	PUNCT
gujaf-48	22	46	ahmed	ahmed	PROPN
gujaf-48	22	47	&	&	CCONJ
gujaf-48	22	48	ahmed	ahmed	PROPN
gujaf-48	22	49	,	,	PUNCT
gujaf-48	22	50	2014	2014	NUM
gujaf-48	22	51	)	)	PUNCT
gujaf-48	22	52	.	.	PUNCT
gujaf-48	23	1	the	the	DET
gujaf-48	23	2	concept	concept	NOUN
gujaf-48	23	3	of	of	ADP
gujaf-48	23	4	performance	performance	NOUN
gujaf-48	23	5	is	be	AUX
gujaf-48	23	6	a	a	DET
gujaf-48	23	7	difficult	difficult	ADJ
gujaf-48	23	8	one	one	NOUN
gujaf-48	23	9	when	when	SCONJ
gujaf-48	23	10	it	it	PRON
gujaf-48	23	11	comes	come	VERB
gujaf-48	23	12	to	to	ADP
gujaf-48	23	13	definition	definition	NOUN
gujaf-48	23	14	and	and	CCONJ
gujaf-48	23	15	its	its	PRON
gujaf-48	23	16	measurement	measurement	NOUN
gujaf-48	23	17	.	.	PUNCT
gujaf-48	24	1	performance	performance	NOUN
gujaf-48	24	2	is	be	AUX
gujaf-48	24	3	seen	see	VERB
gujaf-48	24	4	as	as	ADP
gujaf-48	24	5	the	the	DET
gujaf-48	24	6	suitable	suitable	ADJ
gujaf-48	24	7	measure	measure	NOUN
gujaf-48	24	8	chosen	choose	VERB
gujaf-48	24	9	to	to	PART
gujaf-48	24	10	evaluate	evaluate	VERB
gujaf-48	24	11	performance	performance	NOUN
gujaf-48	24	12	of	of	ADP
gujaf-48	24	13	corporation	corporation	NOUN
gujaf-48	24	14	.	.	PUNCT
gujaf-48	25	1	its	its	PRON
gujaf-48	25	2	assessment	assessment	NOUN
gujaf-48	25	3	also	also	ADV
gujaf-48	25	4	heavily	heavily	ADV
gujaf-48	25	5	relies	rely	VERB
gujaf-48	25	6	on	on	ADP
gujaf-48	25	7	the	the	DET
gujaf-48	25	8	nature	nature	NOUN
gujaf-48	25	9	of	of	ADP
gujaf-48	25	10	the	the	DET
gujaf-48	25	11	firm	firm	NOUN
gujaf-48	25	12	to	to	PART
gujaf-48	25	13	be	be	AUX
gujaf-48	25	14	appraised	appraise	VERB
gujaf-48	25	15	and	and	CCONJ
gujaf-48	25	16	the	the	DET
gujaf-48	25	17	objectives	objective	NOUN
gujaf-48	25	18	set	set	VERB
gujaf-48	25	19	out	out	ADP
gujaf-48	25	20	to	to	PART
gujaf-48	25	21	be	be	AUX
gujaf-48	25	22	accomplished	accomplish	VERB
gujaf-48	25	23	through	through	ADP
gujaf-48	25	24	such	such	ADJ
gujaf-48	25	25	assessment	assessment	NOUN
gujaf-48	25	26	.	.	PUNCT
gujaf-48	26	1	generally	generally	ADV
gujaf-48	26	2	speaking	speak	VERB
gujaf-48	26	3	,	,	PUNCT
gujaf-48	26	4	financial	financial	ADJ
gujaf-48	26	5	performance	performance	NOUN
gujaf-48	26	6	is	be	AUX
gujaf-48	26	7	a	a	DET
gujaf-48	26	8	measure	measure	NOUN
gujaf-48	26	9	which	which	PRON
gujaf-48	26	10	is	be	AUX
gujaf-48	26	11	subjective	subjective	ADJ
gujaf-48	26	12	on	on	ADP
gujaf-48	26	13	how	how	SCONJ
gujaf-48	26	14	well	well	ADV
gujaf-48	26	15	firm	firm	NOUN
gujaf-48	26	16	could	could	AUX
gujaf-48	26	17	use	use	VERB
gujaf-48	26	18	its	its	PRON
gujaf-48	26	19	assets	asset	NOUN
gujaf-48	26	20	for	for	ADP
gujaf-48	26	21	the	the	DET
gujaf-48	26	22	primary	primary	ADJ
gujaf-48	26	23	business	business	NOUN
gujaf-48	26	24	mode	mode	NOUN
gujaf-48	26	25	and	and	CCONJ
gujaf-48	26	26	thus	thus	ADV
gujaf-48	26	27	still	still	ADV
gujaf-48	26	28	generates	generate	VERB
gujaf-48	26	29	revenues	revenue	NOUN
gujaf-48	26	30	.	.	PUNCT
gujaf-48	27	1	according	accord	VERB
gujaf-48	27	2	to	to	ADP
gujaf-48	27	3	farouk	farouk	PROPN
gujaf-48	27	4	&	&	CCONJ
gujaf-48	27	5	shehu	shehu	PROPN
gujaf-48	27	6	(	(	PUNCT
gujaf-48	27	7	2014	2014	NUM
gujaf-48	27	8	)	)	PUNCT
gujaf-48	27	9	,	,	PUNCT
gujaf-48	27	10	financial	financial	ADJ
gujaf-48	27	11	performance	performance	NOUN
gujaf-48	27	12	is	be	AUX
gujaf-48	27	13	considered	consider	VERB
gujaf-48	27	14	a	a	DET
gujaf-48	27	15	rallying	rallying	NOUN
gujaf-48	27	16	point	point	NOUN
gujaf-48	27	17	for	for	ADP
gujaf-48	27	18	all	all	DET
gujaf-48	27	19	stakeholders	stakeholder	NOUN
gujaf-48	27	20	of	of	ADP
gujaf-48	27	21	firm	firm	NOUN
gujaf-48	27	22	,	,	PUNCT
gujaf-48	27	23	be	be	AUX
gujaf-48	27	24	it	it	PRON
gujaf-48	27	25	management	management	NOUN
gujaf-48	27	26	,	,	PUNCT
gujaf-48	27	27	shareholders	shareholder	NOUN
gujaf-48	27	28	,	,	PUNCT
gujaf-48	27	29	government	government	NOUN
gujaf-48	27	30	,	,	PUNCT
gujaf-48	27	31	regulators	regulator	NOUN
gujaf-48	27	32	,	,	PUNCT
gujaf-48	27	33	potential	potential	ADJ
gujaf-48	27	34	investors	investor	NOUN
gujaf-48	27	35	and	and	CCONJ
gujaf-48	27	36	regulators	regulator	NOUN
gujaf-48	27	37	.	.	PUNCT
gujaf-48	28	1	he	he	PRON
gujaf-48	28	2	argued	argue	VERB
gujaf-48	28	3	that	that	SCONJ
gujaf-48	28	4	,	,	PUNCT
gujaf-48	28	5	it	it	PRON
gujaf-48	28	6	serves	serve	VERB
gujaf-48	28	7	as	as	ADP
gujaf-48	28	8	bases	basis	NOUN
gujaf-48	28	9	for	for	ADP
gujaf-48	28	10	evaluating	evaluate	VERB
gujaf-48	28	11	the	the	DET
gujaf-48	28	12	results	result	NOUN
gujaf-48	28	13	of	of	ADP
gujaf-48	28	14	policies	policy	NOUN
gujaf-48	28	15	of	of	ADP
gujaf-48	28	16	firm	firm	NOUN
gujaf-48	28	17	’s	’s	PART
gujaf-48	28	18	and	and	CCONJ
gujaf-48	28	19	its	its	PRON
gujaf-48	28	20	operations	operation	NOUN
gujaf-48	28	21	in	in	ADP
gujaf-48	28	22	monetary	monetary	ADJ
gujaf-48	28	23	value	value	NOUN
gujaf-48	28	24	.	.	PUNCT
gujaf-48	29	1	therefore	therefore	ADV
gujaf-48	29	2	,	,	PUNCT
gujaf-48	29	3	these	these	DET
gujaf-48	29	4	results	result	NOUN
gujaf-48	29	5	are	be	AUX
gujaf-48	29	6	mirrored	mirror	VERB
gujaf-48	29	7	in	in	ADP
gujaf-48	29	8	the	the	DET
gujaf-48	29	9	firms	firm	NOUN
gujaf-48	29	10	’	'	PUNCT
gujaf-48	29	11	return	return	NOUN
gujaf-48	29	12	on	on	ADP
gujaf-48	29	13	investment	investment	NOUN
gujaf-48	29	14	,	,	PUNCT
gujaf-48	29	15	its	its	PRON
gujaf-48	29	16	return	return	NOUN
gujaf-48	29	17	on	on	ADP
gujaf-48	29	18	assets	asset	NOUN
gujaf-48	29	19	and	and	CCONJ
gujaf-48	29	20	the	the	DET
gujaf-48	29	21	value	value	NOUN
gujaf-48	29	22	added	add	VERB
gujaf-48	29	23	.	.	PUNCT
gujaf-48	30	1	the	the	DET
gujaf-48	30	2	ability	ability	NOUN
gujaf-48	30	3	of	of	ADP
gujaf-48	30	4	any	any	DET
gujaf-48	30	5	company	company	NOUN
gujaf-48	30	6	to	to	PART
gujaf-48	30	7	perform	perform	VERB
gujaf-48	30	8	heavily	heavily	ADV
gujaf-48	30	9	depend	depend	VERB
gujaf-48	30	10	on	on	ADP
gujaf-48	30	11	several	several	ADJ
gujaf-48	30	12	factors	factor	NOUN
gujaf-48	30	13	,	,	PUNCT
gujaf-48	30	14	some	some	PRON
gujaf-48	30	15	of	of	ADP
gujaf-48	30	16	which	which	PRON
gujaf-48	30	17	may	may	AUX
gujaf-48	30	18	be	be	AUX
gujaf-48	30	19	from	from	ADP
gujaf-48	30	20	the	the	DET
gujaf-48	30	21	level	level	NOUN
gujaf-48	30	22	at	at	ADP
gujaf-48	30	23	which	which	PRON
gujaf-48	30	24	the	the	DET
gujaf-48	30	25	company	company	NOUN
gujaf-48	30	26	’s	’s	PART
gujaf-48	30	27	executives	executive	NOUN
gujaf-48	30	28	are	be	AUX
gujaf-48	30	29	being	be	AUX
gujaf-48	30	30	taken	take	VERB
gujaf-48	30	31	care	care	NOUN
gujaf-48	30	32	of	of	ADP
gujaf-48	30	33	through	through	ADP
gujaf-48	30	34	compensation	compensation	NOUN
gujaf-48	30	35	such	such	ADJ
gujaf-48	30	36	as	as	ADP
gujaf-48	30	37	salary	salary	NOUN
gujaf-48	30	38	,	,	PUNCT
gujaf-48	30	39	bonuses	bonus	NOUN
gujaf-48	30	40	,	,	PUNCT
gujaf-48	30	41	equity	equity	NOUN
gujaf-48	30	42	allocation	allocation	NOUN
gujaf-48	30	43	amongst	amongst	ADP
gujaf-48	30	44	others	other	NOUN
gujaf-48	30	45	.	.	PUNCT
gujaf-48	31	1	compensation	compensation	NOUN
gujaf-48	31	2	to	to	ADP
gujaf-48	31	3	executive	executive	ADJ
gujaf-48	31	4	consists	consist	NOUN
gujaf-48	31	5	of	of	ADP
gujaf-48	31	6	both	both	CCONJ
gujaf-48	31	7	financial	financial	ADJ
gujaf-48	31	8	and	and	CCONJ
gujaf-48	31	9	non	non	ADJ
gujaf-48	31	10	-	-	ADJ
gujaf-48	31	11	financial	financial	ADJ
gujaf-48	31	12	emoluments	emolument	NOUN
gujaf-48	31	13	and	and	CCONJ
gujaf-48	31	14	rewards	reward	NOUN
gujaf-48	31	15	gotten	get	VERB
gujaf-48	31	16	by	by	ADP
gujaf-48	31	17	firms	firm	NOUN
gujaf-48	31	18	’	'	PUNCT
gujaf-48	31	19	executive	executive	NOUN
gujaf-48	31	20	as	as	ADP
gujaf-48	31	21	a	a	DET
gujaf-48	31	22	result	result	NOUN
gujaf-48	31	23	of	of	ADP
gujaf-48	31	24	the	the	DET
gujaf-48	31	25	services	service	NOUN
gujaf-48	31	26	rendered	render	VERB
gujaf-48	31	27	to	to	ADP
gujaf-48	31	28	their	their	PRON
gujaf-48	31	29	firm	firm	NOUN
gujaf-48	31	30	(	(	PUNCT
gujaf-48	31	31	farouk	farouk	PROPN
gujaf-48	31	32	,	,	PUNCT
gujaf-48	31	33	nafiu	nafiu	PROPN
gujaf-48	31	34	&	&	CCONJ
gujaf-48	31	35	shehu	shehu	PROPN
gujaf-48	31	36	,	,	PUNCT
gujaf-48	31	37	2015	2015	NUM
gujaf-48	31	38	)	)	PUNCT
gujaf-48	31	39	.	.	PUNCT
gujaf-48	32	1	compensation	compensation	NOUN
gujaf-48	32	2	to	to	ADP
gujaf-48	32	3	executive	executive	PROPN
gujaf-48	32	4	differs	differ	NOUN
gujaf-48	32	5	significantly	significantly	ADV
gujaf-48	32	6	from	from	ADP
gujaf-48	32	7	a	a	DET
gujaf-48	32	8	typical	typical	ADJ
gujaf-48	32	9	pay	pay	NOUN
gujaf-48	32	10	packages	package	NOUN
gujaf-48	32	11	for	for	ADP
gujaf-48	32	12	either	either	CCONJ
gujaf-48	32	13	hourly	hourly	ADJ
gujaf-48	32	14	workers	worker	NOUN
gujaf-48	32	15	or	or	CCONJ
gujaf-48	32	16	salaried	salary	VERB
gujaf-48	32	17	management	management	NOUN
gujaf-48	32	18	.	.	PUNCT
gujaf-48	33	1	professionals	professional	NOUN
gujaf-48	33	2	therefore	therefore	ADV
gujaf-48	33	3	in	in	ADP
gujaf-48	33	4	the	the	DET
gujaf-48	33	5	executive	executive	ADJ
gujaf-48	33	6	pay	pay	NOUN
gujaf-48	33	7	determination	determination	NOUN
gujaf-48	33	8	are	be	AUX
gujaf-48	33	9	deeply	deeply	ADV
gujaf-48	33	10	subjective	subjective	ADJ
gujaf-48	33	11	toward	toward	ADP
gujaf-48	33	12	remuneration	remuneration	NOUN
gujaf-48	33	13	for	for	ADP
gujaf-48	33	14	genuine	genuine	ADJ
gujaf-48	33	15	results	result	NOUN
gujaf-48	33	16	.	.	PUNCT
gujaf-48	34	1	however	however	ADV
gujaf-48	34	2	,	,	PUNCT
gujaf-48	34	3	it	it	PRON
gujaf-48	34	4	is	be	AUX
gujaf-48	34	5	expected	expect	VERB
gujaf-48	34	6	that	that	SCONJ
gujaf-48	34	7	if	if	SCONJ
gujaf-48	34	8	a	a	DET
gujaf-48	34	9	firm	firm	NOUN
gujaf-48	34	10	underperforms	underperform	VERB
gujaf-48	34	11	,	,	PUNCT
gujaf-48	34	12	the	the	DET
gujaf-48	34	13	executives	executive	NOUN
gujaf-48	34	14	naturally	naturally	ADV
gujaf-48	34	15	receive	receive	VERB
gujaf-48	34	16	a	a	DET
gujaf-48	34	17	lesser	less	ADJ
gujaf-48	34	18	fraction	fraction	NOUN
gujaf-48	34	19	of	of	ADP
gujaf-48	34	20	their	their	PRON
gujaf-48	34	21	likely	likely	ADJ
gujaf-48	34	22	pay	pay	NOUN
gujaf-48	34	23	.	.	PUNCT
gujaf-48	35	1	meanwhile	meanwhile	ADV
gujaf-48	35	2	,	,	PUNCT
gujaf-48	35	3	executives	executive	NOUN
gujaf-48	35	4	who	who	PRON
gujaf-48	35	5	are	be	AUX
gujaf-48	35	6	not	not	PART
gujaf-48	35	7	properly	properly	ADV
gujaf-48	35	8	rewarded	reward	VERB
gujaf-48	35	9	is	be	AUX
gujaf-48	35	10	believed	believe	VERB
gujaf-48	35	11	not	not	PART
gujaf-48	35	12	to	to	PART
gujaf-48	35	13	have	have	VERB
gujaf-48	35	14	the	the	DET
gujaf-48	35	15	motivation	motivation	NOUN
gujaf-48	35	16	to	to	PART
gujaf-48	35	17	achieve	achieve	VERB
gujaf-48	35	18	and	and	CCONJ
gujaf-48	35	19	act	act	VERB
gujaf-48	35	20	in	in	ADP
gujaf-48	35	21	the	the	DET
gujaf-48	35	22	best	good	ADJ
gujaf-48	35	23	interest	interest	NOUN
gujaf-48	35	24	of	of	ADP
gujaf-48	35	25	owners	owner	NOUN
gujaf-48	35	26	,	,	PUNCT
gujaf-48	35	27	which	which	PRON
gujaf-48	35	28	has	have	VERB
gujaf-48	35	29	a	a	DET
gujaf-48	35	30	negative	negative	ADJ
gujaf-48	35	31	effect	effect	NOUN
gujaf-48	35	32	in	in	ADP
gujaf-48	35	33	terms	term	NOUN
gujaf-48	35	34	of	of	ADP
gujaf-48	35	35	cost	cost	NOUN
gujaf-48	35	36	to	to	ADP
gujaf-48	35	37	the	the	DET
gujaf-48	35	38	shareholders	shareholder	NOUN
gujaf-48	35	39	.	.	PUNCT
gujaf-48	36	1	many	many	ADJ
gujaf-48	36	2	studies	study	NOUN
gujaf-48	36	3	have	have	AUX
gujaf-48	36	4	been	be	AUX
gujaf-48	36	5	carried	carry	VERB
gujaf-48	36	6	out	out	ADP
gujaf-48	36	7	empirically	empirically	ADV
gujaf-48	36	8	to	to	PART
gujaf-48	36	9	examine	examine	VERB
gujaf-48	36	10	the	the	DET
gujaf-48	36	11	effect	effect	NOUN
gujaf-48	36	12	of	of	ADP
gujaf-48	36	13	executive	executive	ADJ
gujaf-48	36	14	compensation	compensation	NOUN
gujaf-48	36	15	on	on	ADP
gujaf-48	36	16	firm	firm	NOUN
gujaf-48	36	17	’s	’s	PART
gujaf-48	36	18	financial	financial	ADJ
gujaf-48	36	19	performance	performance	NOUN
gujaf-48	36	20	.	.	PUNCT
gujaf-48	37	1	but	but	CCONJ
gujaf-48	37	2	largely	largely	ADV
gujaf-48	37	3	the	the	DET
gujaf-48	37	4	extent	extent	NOUN
gujaf-48	37	5	of	of	ADP
gujaf-48	37	6	its	its	PRON
gujaf-48	37	7	effect	effect	NOUN
gujaf-48	37	8	and	and	CCONJ
gujaf-48	37	9	direction	direction	NOUN
gujaf-48	37	10	is	be	AUX
gujaf-48	37	11	mixed	mixed	ADJ
gujaf-48	37	12	and	and	CCONJ
gujaf-48	37	13	remain	remain	VERB
gujaf-48	37	14	unresolved	unresolved	ADJ
gujaf-48	37	15	.	.	PUNCT
gujaf-48	38	1	therefore	therefore	ADV
gujaf-48	38	2	,	,	PUNCT
gujaf-48	38	3	it	it	PRON
gujaf-48	38	4	is	be	AUX
gujaf-48	38	5	imperative	imperative	ADJ
gujaf-48	38	6	to	to	PART
gujaf-48	38	7	examine	examine	VERB
gujaf-48	38	8	the	the	DET
gujaf-48	38	9	moderating	moderate	VERB
gujaf-48	38	10	effect	effect	NOUN
gujaf-48	38	11	of	of	ADP
gujaf-48	38	12	executive	executive	ADJ
gujaf-48	38	13	compensation	compensation	NOUN
gujaf-48	38	14	,	,	PUNCT
gujaf-48	38	15	share	share	VERB
gujaf-48	38	16	ownership	ownership	NOUN
gujaf-48	38	17	on	on	ADP
gujaf-48	38	18	value	value	NOUN
gujaf-48	38	19	of	of	ADP
gujaf-48	38	20	banks	bank	NOUN
gujaf-48	38	21	in	in	ADP
gujaf-48	38	22	nigeria	nigeria	PROPN
gujaf-48	38	23	.	.	PUNCT
gujaf-48	39	1	the	the	DET
gujaf-48	39	2	listed	listed	NOUN
gujaf-48	39	3	of	of	ADP
gujaf-48	39	4	deposit	deposit	NOUN
gujaf-48	39	5	banks	bank	NOUN
gujaf-48	39	6	in	in	ADP
gujaf-48	39	7	nigeria	nigeria	PROPN
gujaf-48	39	8	are	be	AUX
gujaf-48	39	9	not	not	PART
gujaf-48	39	10	free	free	ADJ
gujaf-48	39	11	from	from	ADP
gujaf-48	39	12	the	the	DET
gujaf-48	39	13	bogus	bogus	ADJ
gujaf-48	39	14	compensation	compensation	NOUN
gujaf-48	39	15	to	to	AUX
gujaf-48	39	16	executive	executive	NOUN
gujaf-48	39	17	as	as	SCONJ
gujaf-48	39	18	it	it	PRON
gujaf-48	39	19	is	be	AUX
gujaf-48	39	20	being	be	AUX
gujaf-48	39	21	experienced	experience	VERB
gujaf-48	39	22	around	around	ADP
gujaf-48	39	23	the	the	DET
gujaf-48	39	24	globe	globe	NOUN
gujaf-48	39	25	.	.	PUNCT
gujaf-48	40	1	omoregie	omoregie	PROPN
gujaf-48	40	2	and	and	CCONJ
gujaf-48	40	3	kelikume	kelikume	PROPN
gujaf-48	40	4	(	(	PUNCT
gujaf-48	40	5	2017taht	2017taht	NUM
gujaf-48	40	6	detisop	detisop	NOUN
gujaf-48	40	7	(	(	PUNCT
gujaf-48	40	8	the	the	DET
gujaf-48	40	9	relationship	relationship	NOUN
gujaf-48	40	10	between	between	ADP
gujaf-48	40	11	executive	executive	NOUN
gujaf-48	40	12	compensation	compensation	NOUN
gujaf-48	40	13	and	and	CCONJ
gujaf-48	40	14	bank	bank	NOUN
gujaf-48	40	15	performance	performance	NOUN
gujaf-48	40	16	in	in	ADP
gujaf-48	40	17	nigeria	nigeria	PROPN
gujaf-48	40	18	in	in	ADP
gujaf-48	40	19	recent	recent	ADJ
gujaf-48	40	20	years	year	NOUN
gujaf-48	40	21	has	have	AUX
gujaf-48	40	22	attracted	attract	VERB
gujaf-48	40	23	a	a	DET
gujaf-48	40	24	lot	lot	NOUN
gujaf-48	40	25	of	of	ADP
gujaf-48	40	26	interest	interest	NOUN
gujaf-48	40	27	.	.	PUNCT
gujaf-48	41	1	this	this	PRON
gujaf-48	41	2	is	be	AUX
gujaf-48	41	3	as	as	ADP
gujaf-48	41	4	a	a	DET
gujaf-48	41	5	result	result	NOUN
gujaf-48	41	6	of	of	ADP
gujaf-48	41	7	the	the	DET
gujaf-48	41	8	extravagant	extravagant	ADJ
gujaf-48	41	9	lifestyle	lifestyle	NOUN
gujaf-48	41	10	of	of	ADP
gujaf-48	41	11	some	some	PRON
gujaf-48	41	12	of	of	ADP
gujaf-48	41	13	the	the	DET
gujaf-48	41	14	bank	bank	NOUN
gujaf-48	41	15	’s	’s	PART
gujaf-48	41	16	executives	executive	NOUN
gujaf-48	41	17	.	.	PUNCT
gujaf-48	42	1	therefore	therefore	ADV
gujaf-48	42	2	,	,	PUNCT
gujaf-48	42	3	this	this	PRON
gujaf-48	42	4	has	have	AUX
gujaf-48	42	5	brought	bring	VERB
gujaf-48	42	6	concerns	concern	NOUN
gujaf-48	42	7	as	as	ADP
gujaf-48	42	8	to	to	ADP
gujaf-48	42	9	whether	whether	SCONJ
gujaf-48	42	10	the	the	DET
gujaf-48	42	11	banking	banking	NOUN
gujaf-48	42	12	industry	industry	NOUN
gujaf-48	42	13	performance	performance	NOUN
gujaf-48	42	14	is	be	AUX
gujaf-48	42	15	justification	justification	NOUN
gujaf-48	42	16	of	of	ADP
gujaf-48	42	17	the	the	DET
gujaf-48	42	18	pay	pay	NOUN
gujaf-48	42	19	to	to	ADP
gujaf-48	42	20	the	the	DET
gujaf-48	42	21	bank	bank	NOUN
gujaf-48	42	22	’s	’s	PART
gujaf-48	42	23	executives	executive	NOUN
gujaf-48	42	24	.	.	PUNCT
gujaf-48	43	1	the	the	DET
gujaf-48	43	2	choice	choice	NOUN
gujaf-48	43	3	of	of	ADP
gujaf-48	43	4	this	this	DET
gujaf-48	43	5	domain	domain	NOUN
gujaf-48	43	6	is	be	AUX
gujaf-48	43	7	as	as	ADP
gujaf-48	43	8	a	a	DET
gujaf-48	43	9	result	result	NOUN
gujaf-48	43	10	of	of	ADP
gujaf-48	43	11	the	the	DET
gujaf-48	43	12	role	role	NOUN
gujaf-48	43	13	its	its	PRON
gujaf-48	43	14	play	play	NOUN
gujaf-48	43	15	as	as	ADP
gujaf-48	43	16	driver	driver	NOUN
gujaf-48	43	17	to	to	ADP
gujaf-48	43	18	the	the	DET
gujaf-48	43	19	nigeria	nigeria	PROPN
gujaf-48	43	20	economy	economy	NOUN
gujaf-48	43	21	.	.	PUNCT
gujaf-48	44	1	recent	recent	ADJ
gujaf-48	44	2	works	work	NOUN
gujaf-48	44	3	in	in	ADP
gujaf-48	44	4	nigeria	nigeria	PROPN
gujaf-48	44	5	on	on	ADP
gujaf-48	44	6	the	the	DET
gujaf-48	44	7	subject	subject	NOUN
gujaf-48	44	8	matter	matter	NOUN
gujaf-48	44	9	has	have	AUX
gujaf-48	44	10	either	either	CCONJ
gujaf-48	44	11	dwell	dwell	VERB
gujaf-48	44	12	on	on	ADP
gujaf-48	44	13	the	the	DET
gujaf-48	44	14	insurance	insurance	NOUN
gujaf-48	44	15	companies	company	NOUN
gujaf-48	44	16	or	or	CCONJ
gujaf-48	44	17	examining	examine	VERB
gujaf-48	44	18	executive	executive	ADJ
gujaf-48	44	19	compensation	compensation	NOUN
gujaf-48	44	20	without	without	ADP
gujaf-48	44	21	its	its	PRON
gujaf-48	44	22	constituents	constituent	NOUN
gujaf-48	44	23	or	or	CCONJ
gujaf-48	44	24	without	without	ADP
gujaf-48	44	25	consideration	consideration	NOUN
gujaf-48	44	26	to	to	PART
gujaf-48	44	27	leverage	leverage	VERB
gujaf-48	44	28	adam	adam	PROPN
gujaf-48	44	29	and	and	CCONJ
gujaf-48	44	30	habib	habib	PROPN
gujaf-48	44	31	(	(	PUNCT
gujaf-48	44	32	2020	2020	NUM
gujaf-48	44	33	)	)	PUNCT
gujaf-48	44	34	;	;	PUNCT
gujaf-48	44	35	kantudu	kantudu	NOUN
gujaf-48	44	36	and	and	CCONJ
gujaf-48	44	37	ahmed	ahmed	PROPN
gujaf-48	44	38	(	(	PUNCT
gujaf-48	44	39	2020	2020	NUM
gujaf-48	44	40	)	)	PUNCT
gujaf-48	44	41	;	;	PUNCT
gujaf-48	44	42	barde	barde	NOUN
gujaf-48	44	43	and	and	CCONJ
gujaf-48	44	44	ahmed	ahmed	PROPN
gujaf-48	44	45	(	(	PUNCT
gujaf-48	44	46	2020	2020	NUM
gujaf-48	44	47	)	)	PUNCT
gujaf-48	44	48	;	;	PUNCT
gujaf-48	44	49	and	and	CCONJ
gujaf-48	44	50	ahmed	ahme	VERB
gujaf-48	44	51	and	and	CCONJ
gujaf-48	44	52	saidu	saidu	ADJ
gujaf-48	44	53	(	(	PUNCT
gujaf-48	44	54	2021	2021	NUM
gujaf-48	44	55	)	)	PUNCT
gujaf-48	44	56	.	.	PUNCT
gujaf-48	45	1	the	the	DET
gujaf-48	45	2	major	major	ADJ
gujaf-48	45	3	aim	aim	NOUN
gujaf-48	45	4	of	of	ADP
gujaf-48	45	5	the	the	DET
gujaf-48	45	6	study	study	NOUN
gujaf-48	45	7	is	be	AUX
gujaf-48	45	8	to	to	PART
gujaf-48	45	9	assess	assess	VERB
gujaf-48	45	10	the	the	DET
gujaf-48	45	11	moderating	moderate	VERB
gujaf-48	45	12	impact	impact	NOUN
gujaf-48	45	13	of	of	ADP
gujaf-48	45	14	share	share	NOUN
gujaf-48	45	15	ownership	ownership	NOUN
gujaf-48	45	16	on	on	ADP
gujaf-48	45	17	the	the	DET
gujaf-48	45	18	relationship	relationship	NOUN
gujaf-48	45	19	between	between	ADP
gujaf-48	45	20	executive	executive	NOUN
gujaf-48	45	21	compensation	compensation	NOUN
gujaf-48	45	22	and	and	CCONJ
gujaf-48	45	23	value	value	NOUN
gujaf-48	45	24	of	of	ADP
gujaf-48	45	25	quoted	quote	VERB
gujaf-48	45	26	money	money	NOUN
gujaf-48	45	27	deposit	deposit	NOUN
gujaf-48	45	28	banks	bank	NOUN
gujaf-48	45	29	in	in	ADP
gujaf-48	45	30	nigeria	nigeria	PROPN
gujaf-48	45	31	.	.	PUNCT
gujaf-48	46	1	the	the	DET
gujaf-48	46	2	specific	specific	ADJ
gujaf-48	46	3	objectives	objective	NOUN
gujaf-48	46	4	are	be	AUX
gujaf-48	46	5	to	to	PART
gujaf-48	46	6	:	:	PUNCT
gujaf-48	46	7	i.	i.	NOUN
gujaf-48	46	8	examines	examine	VERB
gujaf-48	46	9	the	the	DET
gujaf-48	46	10	effect	effect	NOUN
gujaf-48	46	11	of	of	ADP
gujaf-48	46	12	executive	executive	ADJ
gujaf-48	46	13	compensation	compensation	NOUN
gujaf-48	46	14	on	on	ADP
gujaf-48	46	15	value	value	NOUN
gujaf-48	46	16	of	of	ADP
gujaf-48	46	17	quoted	quote	VERB
gujaf-48	46	18	deposit	deposit	NOUN
gujaf-48	46	19	money	money	NOUN
gujaf-48	46	20	banks	bank	NOUN
gujaf-48	46	21	in	in	ADP
gujaf-48	46	22	nigeria	nigeria	PROPN
gujaf-48	46	23	;	;	PUNCT
gujaf-48	46	24	gusau	gusau	ADJ
gujaf-48	46	25	journal	journal	NOUN
gujaf-48	46	26	of	of	ADP
gujaf-48	46	27	accounting	accounting	NOUN
gujaf-48	46	28	and	and	CCONJ
gujaf-48	46	29	finance	finance	NOUN
gujaf-48	46	30	,	,	PUNCT
gujaf-48	46	31	vol	vol	NOUN
gujaf-48	46	32	.	.	PROPN
gujaf-48	46	33	2	2	NUM
gujaf-48	46	34	,	,	PUNCT
gujaf-48	46	35	issue	issue	NOUN
gujaf-48	46	36	1	1	NUM
gujaf-48	46	37	,	,	PUNCT
gujaf-48	46	38	april	april	PROPN
gujaf-48	46	39	,	,	PUNCT
gujaf-48	46	40	2021	2021	NUM
gujaf-48	46	41	4	4	NUM
gujaf-48	46	42	ii	ii	NOUN
gujaf-48	46	43	.	.	PUNCT
gujaf-48	46	44	evaluate	evaluate	VERB
gujaf-48	46	45	the	the	DET
gujaf-48	46	46	moderating	moderate	VERB
gujaf-48	46	47	effect	effect	NOUN
gujaf-48	46	48	of	of	ADP
gujaf-48	46	49	share	share	NOUN
gujaf-48	46	50	ownership	ownership	NOUN
gujaf-48	46	51	on	on	ADP
gujaf-48	46	52	executive	executive	ADJ
gujaf-48	46	53	compensation	compensation	NOUN
gujaf-48	46	54	and	and	CCONJ
gujaf-48	46	55	value	value	NOUN
gujaf-48	46	56	of	of	ADP
gujaf-48	46	57	quoted	quote	VERB
gujaf-48	46	58	deposit	deposit	NOUN
gujaf-48	46	59	money	money	NOUN
gujaf-48	46	60	banks	bank	NOUN
gujaf-48	46	61	in	in	ADP
gujaf-48	46	62	nigeria	nigeria	PROPN
gujaf-48	46	63	;	;	PUNCT
gujaf-48	46	64	iii	iii	X
gujaf-48	46	65	.	.	NOUN
gujaf-48	46	66	determine	determine	VERB
gujaf-48	46	67	whether	whether	SCONJ
gujaf-48	46	68	the	the	DET
gujaf-48	46	69	effect	effect	NOUN
gujaf-48	46	70	of	of	ADP
gujaf-48	46	71	executive	executive	ADJ
gujaf-48	46	72	compensation	compensation	NOUN
gujaf-48	46	73	and	and	CCONJ
gujaf-48	46	74	share	share	VERB
gujaf-48	46	75	ownership	ownership	NOUN
gujaf-48	46	76	on	on	ADP
gujaf-48	46	77	firm	firm	ADJ
gujaf-48	46	78	value	value	NOUN
gujaf-48	46	79	significantly	significantly	ADV
gujaf-48	46	80	differ	differ	VERB
gujaf-48	46	81	between	between	ADP
gujaf-48	46	82	high	high	ADJ
gujaf-48	46	83	and	and	CCONJ
gujaf-48	46	84	low	low	ADJ
gujaf-48	46	85	levered	lever	VERB
gujaf-48	46	86	banks	bank	NOUN
gujaf-48	46	87	in	in	ADP
gujaf-48	46	88	nigeria	nigeria	PROPN
gujaf-48	46	89	.	.	PUNCT
gujaf-48	47	1	2.1	2.1	NUM
gujaf-48	47	2	.	.	PUNCT
gujaf-48	48	1	conceptual	conceptual	ADJ
gujaf-48	48	2	issues	issue	NOUN
gujaf-48	48	3	2.1.1	2.1.1	NUM
gujaf-48	48	4	.	.	PUNCT
gujaf-48	49	1	financial	financial	ADJ
gujaf-48	49	2	performance	performance	NOUN
gujaf-48	49	3	generally	generally	ADV
gujaf-48	49	4	speaking	speak	VERB
gujaf-48	49	5	,	,	PUNCT
gujaf-48	49	6	financial	financial	ADJ
gujaf-48	49	7	performance	performance	NOUN
gujaf-48	49	8	is	be	AUX
gujaf-48	49	9	a	a	DET
gujaf-48	49	10	subjective	subjective	ADJ
gujaf-48	49	11	measure	measure	NOUN
gujaf-48	49	12	of	of	ADP
gujaf-48	49	13	how	how	SCONJ
gujaf-48	49	14	well	well	ADV
gujaf-48	49	15	a	a	DET
gujaf-48	49	16	firm	firm	NOUN
gujaf-48	49	17	can	can	AUX
gujaf-48	49	18	use	use	VERB
gujaf-48	49	19	assets	asset	NOUN
gujaf-48	49	20	from	from	ADP
gujaf-48	49	21	its	its	PRON
gujaf-48	49	22	primary	primary	ADJ
gujaf-48	49	23	mode	mode	NOUN
gujaf-48	49	24	of	of	ADP
gujaf-48	49	25	business	business	NOUN
gujaf-48	49	26	and	and	CCONJ
gujaf-48	49	27	generate	generate	VERB
gujaf-48	49	28	revenues	revenue	NOUN
gujaf-48	49	29	(	(	PUNCT
gujaf-48	49	30	farouk	farouk	PROPN
gujaf-48	49	31	and	and	CCONJ
gujaf-48	49	32	shehu	shehu	NOUN
gujaf-48	49	33	,	,	PUNCT
gujaf-48	49	34	2014	2014	NUM
gujaf-48	49	35	)	)	PUNCT
gujaf-48	49	36	.	.	PUNCT
gujaf-48	50	1	for	for	ADP
gujaf-48	50	2	the	the	DET
gujaf-48	50	3	purpose	purpose	NOUN
gujaf-48	50	4	of	of	ADP
gujaf-48	50	5	this	this	DET
gujaf-48	50	6	study	study	NOUN
gujaf-48	50	7	,	,	PUNCT
gujaf-48	50	8	tobin	tobin	PROPN
gujaf-48	50	9	’s	’s	PART
gujaf-48	50	10	q	q	NOUN
gujaf-48	50	11	was	be	AUX
gujaf-48	50	12	used	use	VERB
gujaf-48	50	13	as	as	ADP
gujaf-48	50	14	a	a	DET
gujaf-48	50	15	measure	measure	NOUN
gujaf-48	50	16	of	of	ADP
gujaf-48	50	17	financial	financial	ADJ
gujaf-48	50	18	performance	performance	NOUN
gujaf-48	50	19	.	.	PUNCT
gujaf-48	51	1	tobin	tobin	PROPN
gujaf-48	51	2	’s	’s	PART
gujaf-48	51	3	is	be	AUX
gujaf-48	51	4	the	the	DET
gujaf-48	51	5	market	market	NOUN
gujaf-48	51	6	value	value	NOUN
gujaf-48	51	7	of	of	ADP
gujaf-48	51	8	all	all	DET
gujaf-48	51	9	shares	share	NOUN
gujaf-48	51	10	in	in	ADP
gujaf-48	51	11	issue	issue	NOUN
gujaf-48	51	12	plus	plus	CCONJ
gujaf-48	51	13	market	market	NOUN
gujaf-48	51	14	value	value	NOUN
gujaf-48	51	15	of	of	ADP
gujaf-48	51	16	all	all	DET
gujaf-48	51	17	liabilities	liability	NOUN
gujaf-48	51	18	divided	divide	VERB
gujaf-48	51	19	by	by	ADP
gujaf-48	51	20	replacement	replacement	NOUN
gujaf-48	51	21	value	value	NOUN
gujaf-48	51	22	of	of	ADP
gujaf-48	51	23	all	all	DET
gujaf-48	51	24	production	production	NOUN
gujaf-48	51	25	capacity	capacity	NOUN
gujaf-48	51	26	(	(	PUNCT
gujaf-48	51	27	wolfe	wolfe	PROPN
gujaf-48	51	28	and	and	CCONJ
gujaf-48	51	29	aidar	aidar	PROPN
gujaf-48	51	30	sauaia	sauaia	PROPN
gujaf-48	51	31	,	,	PUNCT
gujaf-48	51	32	2003	2003	NUM
gujaf-48	51	33	)	)	PUNCT
gujaf-48	51	34	.	.	PUNCT
gujaf-48	52	1	2.1.2	2.1.2	X
gujaf-48	52	2	.	.	PUNCT
gujaf-48	52	3	chief	chief	ADJ
gujaf-48	52	4	executive	executive	ADJ
gujaf-48	52	5	officer	officer	NOUN
gujaf-48	52	6	(	(	PUNCT
gujaf-48	52	7	ceo	ceo	NOUN
gujaf-48	52	8	)	)	PUNCT
gujaf-48	52	9	pay	pay	VERB
gujaf-48	52	10	chief	chief	ADJ
gujaf-48	52	11	executive	executive	ADJ
gujaf-48	52	12	officer	officer	NOUN
gujaf-48	52	13	(	(	PUNCT
gujaf-48	52	14	ceo	ceo	NOUN
gujaf-48	52	15	)	)	PUNCT
gujaf-48	52	16	compensation	compensation	NOUN
gujaf-48	52	17	is	be	AUX
gujaf-48	52	18	the	the	DET
gujaf-48	52	19	economic	economic	ADJ
gujaf-48	52	20	reward	reward	NOUN
gujaf-48	52	21	given	give	VERB
gujaf-48	52	22	to	to	ADP
gujaf-48	52	23	him	he	PRON
gujaf-48	52	24	measured	measure	VERB
gujaf-48	52	25	by	by	ADP
gujaf-48	52	26	his	his	PRON
gujaf-48	52	27	basic	basic	ADJ
gujaf-48	52	28	pay	pay	NOUN
gujaf-48	52	29	,	,	PUNCT
gujaf-48	52	30	bonuses	bonus	NOUN
gujaf-48	52	31	and	and	CCONJ
gujaf-48	52	32	stock	stock	NOUN
gujaf-48	52	33	options	option	NOUN
gujaf-48	52	34	.	.	PUNCT
gujaf-48	53	1	ceos	ceos	PROPN
gujaf-48	53	2	are	be	AUX
gujaf-48	53	3	typically	typically	ADV
gujaf-48	53	4	paid	pay	VERB
gujaf-48	53	5	great	great	ADJ
gujaf-48	53	6	amounts	amount	NOUN
gujaf-48	53	7	of	of	ADP
gujaf-48	53	8	money	money	NOUN
gujaf-48	53	9	in	in	ADP
gujaf-48	53	10	wages	wage	NOUN
gujaf-48	53	11	and	and	CCONJ
gujaf-48	53	12	bonuses	bonus	NOUN
gujaf-48	53	13	by	by	ADP
gujaf-48	53	14	commercial	commercial	ADJ
gujaf-48	53	15	companies	company	NOUN
gujaf-48	53	16	.	.	PUNCT
gujaf-48	54	1	companies	company	NOUN
gujaf-48	54	2	pay	pay	VERB
gujaf-48	54	3	their	their	PRON
gujaf-48	54	4	ceo	ceo	NOUN
gujaf-48	54	5	much	much	ADJ
gujaf-48	54	6	crucial	crucial	ADJ
gujaf-48	54	7	role	role	NOUN
gujaf-48	54	8	in	in	ADP
gujaf-48	54	9	the	the	DET
gujaf-48	54	10	organizational	organizational	ADJ
gujaf-48	54	11	success	success	NOUN
gujaf-48	54	12	(	(	PUNCT
gujaf-48	54	13	kruger	kruger	PROPN
gujaf-48	54	14	&	&	CCONJ
gujaf-48	54	15	deysel	deysel	PROPN
gujaf-48	54	16	,	,	PUNCT
gujaf-48	54	17	2015	2015	NUM
gujaf-48	54	18	)	)	PUNCT
gujaf-48	54	19	.	.	PUNCT
gujaf-48	55	1	2.1.3	2.1.3	X
gujaf-48	55	2	.	.	PUNCT
gujaf-48	55	3	chairman	chairman	NOUN
gujaf-48	55	4	’s	’s	PART
gujaf-48	55	5	compensation	compensation	NOUN
gujaf-48	55	6	the	the	DET
gujaf-48	55	7	term	term	NOUN
gujaf-48	55	8	chairman	chairman	NOUN
gujaf-48	55	9	’s	’s	PART
gujaf-48	55	10	compensation	compensation	NOUN
gujaf-48	55	11	is	be	AUX
gujaf-48	55	12	used	use	VERB
gujaf-48	55	13	to	to	PART
gujaf-48	55	14	indicate	indicate	VERB
gujaf-48	55	15	the	the	DET
gujaf-48	55	16	chairman	chairman	NOUN
gujaf-48	55	17	’s	’s	PART
gujaf-48	55	18	gross	gross	ADJ
gujaf-48	55	19	earnings	earning	NOUN
gujaf-48	55	20	in	in	ADP
gujaf-48	55	21	the	the	DET
gujaf-48	55	22	form	form	NOUN
gujaf-48	55	23	of	of	ADP
gujaf-48	55	24	financial	financial	ADJ
gujaf-48	55	25	rewards	reward	NOUN
gujaf-48	55	26	and	and	CCONJ
gujaf-48	55	27	benefits	benefit	NOUN
gujaf-48	55	28	which	which	PRON
gujaf-48	55	29	can	can	AUX
gujaf-48	55	30	be	be	AUX
gujaf-48	55	31	examined	examine	VERB
gujaf-48	55	32	as	as	ADP
gujaf-48	55	33	a	a	DET
gujaf-48	55	34	system	system	NOUN
gujaf-48	55	35	of	of	ADP
gujaf-48	55	36	rewards	reward	NOUN
gujaf-48	55	37	that	that	PRON
gujaf-48	55	38	can	can	AUX
gujaf-48	55	39	motivate	motivate	VERB
gujaf-48	55	40	the	the	DET
gujaf-48	55	41	chairman	chairman	NOUN
gujaf-48	55	42	to	to	PART
gujaf-48	55	43	perform	perform	VERB
gujaf-48	55	44	.	.	PUNCT
gujaf-48	56	1	chairman	chairman	NOUN
gujaf-48	56	2	may	may	AUX
gujaf-48	56	3	receive	receive	VERB
gujaf-48	56	4	financial	financial	ADJ
gujaf-48	56	5	(	(	PUNCT
gujaf-48	56	6	salary	salary	NOUN
gujaf-48	56	7	,	,	PUNCT
gujaf-48	56	8	bonus	bonus	NOUN
gujaf-48	56	9	,	,	PUNCT
gujaf-48	56	10	and	and	CCONJ
gujaf-48	56	11	all	all	DET
gujaf-48	56	12	the	the	DET
gujaf-48	56	13	benefits	benefit	NOUN
gujaf-48	56	14	and	and	CCONJ
gujaf-48	56	15	incentives	incentive	NOUN
gujaf-48	56	16	)	)	PUNCT
gujaf-48	56	17	and	and	CCONJ
gujaf-48	56	18	non	non	ADJ
gujaf-48	56	19	-	-	ADJ
gujaf-48	56	20	financial	financial	ADJ
gujaf-48	56	21	(	(	PUNCT
gujaf-48	56	22	awards	award	NOUN
gujaf-48	56	23	,	,	PUNCT
gujaf-48	56	24	rewards	reward	NOUN
gujaf-48	56	25	,	,	PUNCT
gujaf-48	56	26	citation	citation	NOUN
gujaf-48	56	27	,	,	PUNCT
gujaf-48	56	28	praise	praise	NOUN
gujaf-48	56	29	,	,	PUNCT
gujaf-48	56	30	recognition	recognition	NOUN
gujaf-48	56	31	)	)	PUNCT
gujaf-48	56	32	compensations	compensation	NOUN
gujaf-48	56	33	for	for	ADP
gujaf-48	56	34	the	the	DET
gujaf-48	56	35	work	work	NOUN
gujaf-48	56	36	performed	perform	VERB
gujaf-48	56	37	by	by	ADP
gujaf-48	56	38	them	they	PRON
gujaf-48	56	39	.	.	PUNCT
gujaf-48	57	1	for	for	ADP
gujaf-48	57	2	the	the	DET
gujaf-48	57	3	purpose	purpose	NOUN
gujaf-48	57	4	of	of	ADP
gujaf-48	57	5	this	this	DET
gujaf-48	57	6	study	study	NOUN
gujaf-48	57	7	,	,	PUNCT
gujaf-48	57	8	chairman	chairman	NOUN
gujaf-48	57	9	’s	’s	PART
gujaf-48	57	10	compensation	compensation	NOUN
gujaf-48	57	11	is	be	AUX
gujaf-48	57	12	measured	measure	VERB
gujaf-48	57	13	as	as	ADP
gujaf-48	57	14	the	the	DET
gujaf-48	57	15	total	total	ADJ
gujaf-48	57	16	compensation	compensation	NOUN
gujaf-48	57	17	to	to	ADP
gujaf-48	57	18	the	the	DET
gujaf-48	57	19	chairman	chairman	NOUN
gujaf-48	57	20	of	of	ADP
gujaf-48	57	21	the	the	DET
gujaf-48	57	22	board	board	NOUN
gujaf-48	57	23	(	(	PUNCT
gujaf-48	57	24	ozkan	ozkan	ADJ
gujaf-48	57	25	,	,	PUNCT
gujaf-48	57	26	2011	2011	NUM
gujaf-48	57	27	)	)	PUNCT
gujaf-48	57	28	.	.	PUNCT
gujaf-48	58	1	2.1.4	2.1.4	X
gujaf-48	58	2	.	.	PUNCT
gujaf-48	58	3	highest	high	ADJ
gujaf-48	58	4	paid	pay	VERB
gujaf-48	58	5	director	director	NOUN
gujaf-48	58	6	based	base	VERB
gujaf-48	58	7	on	on	ADP
gujaf-48	58	8	certain	certain	ADJ
gujaf-48	58	9	criteria	criterion	NOUN
gujaf-48	58	10	,	,	PUNCT
gujaf-48	58	11	some	some	DET
gujaf-48	58	12	directors	director	NOUN
gujaf-48	58	13	are	be	AUX
gujaf-48	58	14	paid	pay	VERB
gujaf-48	58	15	more	more	ADJ
gujaf-48	58	16	than	than	ADP
gujaf-48	58	17	the	the	DET
gujaf-48	58	18	other	other	ADJ
gujaf-48	58	19	;	;	PUNCT
gujaf-48	58	20	hence	hence	ADV
gujaf-48	58	21	we	we	PRON
gujaf-48	58	22	have	have	VERB
gujaf-48	58	23	the	the	DET
gujaf-48	58	24	highest	high	ADJ
gujaf-48	58	25	and	and	CCONJ
gujaf-48	58	26	lowest	low	ADJ
gujaf-48	58	27	paid	pay	VERB
gujaf-48	58	28	director	director	NOUN
gujaf-48	58	29	in	in	ADP
gujaf-48	58	30	every	every	DET
gujaf-48	58	31	company	company	NOUN
gujaf-48	58	32	.	.	PUNCT
gujaf-48	59	1	for	for	ADP
gujaf-48	59	2	the	the	DET
gujaf-48	59	3	purpose	purpose	NOUN
gujaf-48	59	4	of	of	ADP
gujaf-48	59	5	this	this	DET
gujaf-48	59	6	study	study	NOUN
gujaf-48	59	7	,	,	PUNCT
gujaf-48	59	8	highest	high	ADJ
gujaf-48	59	9	paid	pay	VERB
gujaf-48	59	10	director	director	NOUN
gujaf-48	59	11	is	be	AUX
gujaf-48	59	12	measured	measure	VERB
gujaf-48	59	13	as	as	ADP
gujaf-48	59	14	total	total	ADJ
gujaf-48	59	15	pay	pay	NOUN
gujaf-48	59	16	to	to	ADP
gujaf-48	59	17	the	the	DET
gujaf-48	59	18	highest	high	ADJ
gujaf-48	59	19	paid	pay	VERB
gujaf-48	59	20	director	director	NOUN
gujaf-48	59	21	after	after	ADP
gujaf-48	59	22	the	the	DET
gujaf-48	59	23	chairman	chairman	NOUN
gujaf-48	59	24	’s	’s	PART
gujaf-48	59	25	pay	pay	NOUN
gujaf-48	59	26	(	(	PUNCT
gujaf-48	59	27	krauter	krauter	NOUN
gujaf-48	59	28	&	&	CCONJ
gujaf-48	59	29	sousa	sousa	PROPN
gujaf-48	59	30	,	,	PUNCT
gujaf-48	59	31	2013	2013	NUM
gujaf-48	59	32	)	)	PUNCT
gujaf-48	59	33	.	.	PUNCT
gujaf-48	60	1	2.1.5	2.1.5	NUM
gujaf-48	60	2	.	.	PUNCT
gujaf-48	60	3	executive	executive	ADJ
gujaf-48	60	4	share	share	NOUN
gujaf-48	60	5	ownership	ownership	NOUN
gujaf-48	60	6	executive	executive	NOUN
gujaf-48	60	7	share	share	NOUN
gujaf-48	60	8	ownership	ownership	NOUN
gujaf-48	60	9	is	be	AUX
gujaf-48	60	10	the	the	DET
gujaf-48	60	11	ratio	ratio	NOUN
gujaf-48	60	12	of	of	ADP
gujaf-48	60	13	shares	share	NOUN
gujaf-48	60	14	held	hold	VERB
gujaf-48	60	15	by	by	ADP
gujaf-48	60	16	executive	executive	ADJ
gujaf-48	60	17	directors	director	NOUN
gujaf-48	60	18	to	to	PART
gujaf-48	60	19	total	total	VERB
gujaf-48	60	20	shares	share	NOUN
gujaf-48	60	21	outstanding	outstanding	ADJ
gujaf-48	60	22	.	.	PUNCT
gujaf-48	61	1	higher	high	ADJ
gujaf-48	61	2	levels	level	NOUN
gujaf-48	61	3	of	of	ADP
gujaf-48	61	4	executive	executive	ADJ
gujaf-48	61	5	stock	stock	NOUN
gujaf-48	61	6	ownership	ownership	NOUN
gujaf-48	61	7	may	may	AUX
gujaf-48	61	8	be	be	AUX
gujaf-48	61	9	viewed	view	VERB
gujaf-48	61	10	as	as	ADP
gujaf-48	61	11	providing	provide	VERB
gujaf-48	61	12	managers	manager	NOUN
gujaf-48	61	13	with	with	ADP
gujaf-48	61	14	the	the	DET
gujaf-48	61	15	necessary	necessary	ADJ
gujaf-48	61	16	incentives	incentive	NOUN
gujaf-48	61	17	to	to	PART
gujaf-48	61	18	achieve	achieve	VERB
gujaf-48	61	19	higher	high	ADJ
gujaf-48	61	20	levels	level	NOUN
gujaf-48	61	21	of	of	ADP
gujaf-48	61	22	managerial	managerial	ADJ
gujaf-48	61	23	efficiency	efficiency	NOUN
gujaf-48	61	24	and	and	CCONJ
gujaf-48	61	25	greater	great	ADJ
gujaf-48	61	26	firm	firm	ADJ
gujaf-48	61	27	value	value	NOUN
gujaf-48	61	28	.	.	PUNCT
gujaf-48	62	1	generally	generally	ADV
gujaf-48	62	2	,	,	PUNCT
gujaf-48	62	3	the	the	PRON
gujaf-48	62	4	greater	great	ADJ
gujaf-48	62	5	an	an	DET
gujaf-48	62	6	executive	executive	NOUN
gujaf-48	62	7	's	's	PART
gujaf-48	62	8	ownership	ownership	NOUN
gujaf-48	62	9	stake	stake	NOUN
gujaf-48	62	10	in	in	ADP
gujaf-48	62	11	a	a	DET
gujaf-48	62	12	firm	firm	NOUN
gujaf-48	62	13	,	,	PUNCT
gujaf-48	62	14	the	the	PRON
gujaf-48	62	15	stronger	strong	ADJ
gujaf-48	62	16	will	will	AUX
gujaf-48	62	17	be	be	AUX
gujaf-48	62	18	his	his	PRON
gujaf-48	62	19	/	/	SYM
gujaf-48	62	20	her	her	PRON
gujaf-48	62	21	incentives	incentive	NOUN
gujaf-48	62	22	to	to	PART
gujaf-48	62	23	efficiently	efficiently	ADV
gujaf-48	62	24	manage	manage	VERB
gujaf-48	62	25	assets	asset	NOUN
gujaf-48	62	26	-	-	PUNCT
gujaf-48	62	27	in	in	ADP
gujaf-48	62	28	-	-	PUNCT
gujaf-48	62	29	place	place	NOUN
gujaf-48	62	30	and	and	CCONJ
gujaf-48	62	31	to	to	PART
gujaf-48	62	32	spot	spot	VERB
gujaf-48	62	33	potentially	potentially	ADV
gujaf-48	62	34	profitable	profitable	ADJ
gujaf-48	62	35	opportunities	opportunity	NOUN
gujaf-48	62	36	(	(	PUNCT
gujaf-48	62	37	farouk	farouk	PROPN
gujaf-48	62	38	,	,	PUNCT
gujaf-48	62	39	2018	2018	NUM
gujaf-48	62	40	)	)	PUNCT
gujaf-48	62	41	.	.	PUNCT
gujaf-48	63	1	2.1.6	2.1.6	X
gujaf-48	63	2	.	.	PROPN
gujaf-48	63	3	firm	firm	ADJ
gujaf-48	63	4	size	size	NOUN
gujaf-48	63	5	firm	firm	NOUN
gujaf-48	63	6	size	size	NOUN
gujaf-48	63	7	is	be	AUX
gujaf-48	63	8	considered	consider	VERB
gujaf-48	63	9	as	as	ADP
gujaf-48	63	10	one	one	NUM
gujaf-48	63	11	of	of	ADP
gujaf-48	63	12	the	the	DET
gujaf-48	63	13	most	most	ADV
gujaf-48	63	14	influential	influential	ADJ
gujaf-48	63	15	characteristics	characteristic	NOUN
gujaf-48	63	16	in	in	ADP
gujaf-48	63	17	organizational	organizational	ADJ
gujaf-48	63	18	studies	study	NOUN
gujaf-48	63	19	.	.	PUNCT
gujaf-48	64	1	the	the	DET
gujaf-48	64	2	term	term	NOUN
gujaf-48	64	3	‘	'	PUNCT
gujaf-48	64	4	firm	firm	NOUN
gujaf-48	64	5	’	'	PUNCT
gujaf-48	64	6	refers	refer	VERB
gujaf-48	64	7	to	to	ADP
gujaf-48	64	8	the	the	DET
gujaf-48	64	9	business	business	NOUN
gujaf-48	64	10	unit	unit	NOUN
gujaf-48	64	11	or	or	CCONJ
gujaf-48	64	12	undertaking	undertaking	NOUN
gujaf-48	64	13	which	which	PRON
gujaf-48	64	14	owns	own	VERB
gujaf-48	64	15	the	the	DET
gujaf-48	64	16	plant	plant	NOUN
gujaf-48	64	17	(	(	PUNCT
gujaf-48	64	18	the	the	DET
gujaf-48	64	19	factory	factory	NOUN
gujaf-48	64	20	,	,	PUNCT
gujaf-48	64	21	the	the	DET
gujaf-48	64	22	banking	banking	NOUN
gujaf-48	64	23	hall	hall	NOUN
gujaf-48	64	24	,	,	PUNCT
gujaf-48	64	25	the	the	DET
gujaf-48	64	26	warehouse	warehouse	NOUN
gujaf-48	64	27	or	or	CCONJ
gujaf-48	64	28	transport	transport	NOUN
gujaf-48	64	29	depot	depot	NOUN
gujaf-48	64	30	)	)	PUNCT
gujaf-48	64	31	,	,	PUNCT
gujaf-48	64	32	controls	control	NOUN
gujaf-48	64	33	and	and	CCONJ
gujaf-48	64	34	manages	manage	VERB
gujaf-48	64	35	it	it	PRON
gujaf-48	64	36	.	.	PUNCT
gujaf-48	65	1	thus	thus	ADV
gujaf-48	65	2	this	this	DET
gujaf-48	65	3	term	term	NOUN
gujaf-48	65	4	(	(	PUNCT
gujaf-48	65	5	firm	firm	NOUN
gujaf-48	65	6	)	)	PUNCT
gujaf-48	65	7	is	be	AUX
gujaf-48	65	8	gusau	gusau	ADJ
gujaf-48	65	9	journal	journal	NOUN
gujaf-48	65	10	of	of	ADP
gujaf-48	65	11	accounting	accounting	NOUN
gujaf-48	65	12	and	and	CCONJ
gujaf-48	65	13	finance	finance	NOUN
gujaf-48	65	14	,	,	PUNCT
gujaf-48	65	15	vol	vol	NOUN
gujaf-48	65	16	.	.	PROPN
gujaf-48	65	17	2	2	NUM
gujaf-48	65	18	,	,	PUNCT
gujaf-48	65	19	issue	issue	NOUN
gujaf-48	65	20	1	1	NUM
gujaf-48	65	21	,	,	PUNCT
gujaf-48	65	22	april	april	PROPN
gujaf-48	65	23	,	,	PUNCT
gujaf-48	65	24	2021	2021	NUM
gujaf-48	65	25	5	5	NUM
gujaf-48	65	26	broader	broad	ADJ
gujaf-48	65	27	in	in	ADP
gujaf-48	65	28	its	its	PRON
gujaf-48	65	29	scope	scope	NOUN
gujaf-48	65	30	.	.	PUNCT
gujaf-48	66	1	for	for	ADP
gujaf-48	66	2	the	the	DET
gujaf-48	66	3	purpose	purpose	NOUN
gujaf-48	66	4	of	of	ADP
gujaf-48	66	5	this	this	DET
gujaf-48	66	6	study	study	NOUN
gujaf-48	66	7	,	,	PUNCT
gujaf-48	66	8	firm	firm	ADJ
gujaf-48	66	9	size	size	NOUN
gujaf-48	66	10	is	be	AUX
gujaf-48	66	11	measured	measure	VERB
gujaf-48	66	12	as	as	ADP
gujaf-48	66	13	total	total	ADJ
gujaf-48	66	14	value	value	NOUN
gujaf-48	66	15	of	of	ADP
gujaf-48	66	16	customers	customer	NOUN
gujaf-48	66	17	’	'	PUNCT
gujaf-48	66	18	deposit	deposit	NOUN
gujaf-48	66	19	(	(	PUNCT
gujaf-48	66	20	yusuf	yusuf	PROPN
gujaf-48	66	21	&	&	CCONJ
gujaf-48	66	22	abubakar	abubakar	PROPN
gujaf-48	66	23	,	,	PUNCT
gujaf-48	66	24	2014	2014	NUM
gujaf-48	66	25	and	and	CCONJ
gujaf-48	66	26	olalekan	olalekan	ADJ
gujaf-48	66	27	,	,	PUNCT
gujaf-48	66	28	&	&	CCONJ
gujaf-48	66	29	bodunde	bodunde	ADJ
gujaf-48	66	30	,	,	PUNCT
gujaf-48	66	31	2015	2015	NUM
gujaf-48	66	32	)	)	PUNCT
gujaf-48	66	33	.	.	PUNCT
gujaf-48	67	1	2.2	2.2	NUM
gujaf-48	67	2	review	review	NOUN
gujaf-48	67	3	of	of	ADP
gujaf-48	67	4	literature	literature	NOUN
gujaf-48	67	5	and	and	CCONJ
gujaf-48	67	6	underpinning	underpinning	ADJ
gujaf-48	67	7	theories	theory	NOUN
gujaf-48	67	8	yamina	yamina	VERB
gujaf-48	67	9	and	and	CCONJ
gujaf-48	67	10	mohamed	mohamed	PROPN
gujaf-48	67	11	(	(	PUNCT
gujaf-48	67	12	2017	2017	NUM
gujaf-48	67	13	)	)	PUNCT
gujaf-48	67	14	assed	asse	VERB
gujaf-48	67	15	the	the	DET
gujaf-48	67	16	effect	effect	NOUN
gujaf-48	67	17	of	of	ADP
gujaf-48	67	18	performance	performance	NOUN
gujaf-48	67	19	on	on	ADP
gujaf-48	67	20	executive	executive	ADJ
gujaf-48	67	21	compensation	compensation	NOUN
gujaf-48	67	22	of	of	ADP
gujaf-48	67	23	firms	firm	NOUN
gujaf-48	67	24	in	in	ADP
gujaf-48	67	25	france	france	PROPN
gujaf-48	67	26	.	.	PUNCT
gujaf-48	68	1	a	a	DET
gujaf-48	68	2	sample	sample	NOUN
gujaf-48	68	3	of	of	ADP
gujaf-48	68	4	ninety	ninety	NUM
gujaf-48	68	5	(	(	PUNCT
gujaf-48	68	6	90	90	NUM
gujaf-48	68	7	)	)	PUNCT
gujaf-48	68	8	companies	company	NOUN
gujaf-48	68	9	which	which	PRON
gujaf-48	68	10	were	be	AUX
gujaf-48	68	11	included	include	VERB
gujaf-48	68	12	in	in	ADP
gujaf-48	68	13	sbf	sbf	NOUN
gujaf-48	68	14	120	120	NUM
gujaf-48	68	15	for	for	ADP
gujaf-48	68	16	over	over	ADP
gujaf-48	68	17	the	the	DET
gujaf-48	68	18	period	period	NOUN
gujaf-48	68	19	2004	2004	NUM
gujaf-48	68	20	were	be	AUX
gujaf-48	68	21	used	use	VERB
gujaf-48	68	22	.	.	PUNCT
gujaf-48	69	1	the	the	DET
gujaf-48	69	2	study	study	NOUN
gujaf-48	69	3	found	find	VERB
gujaf-48	69	4	in	in	ADP
gujaf-48	69	5	specific	specific	ADJ
gujaf-48	69	6	that	that	SCONJ
gujaf-48	69	7	the	the	DET
gujaf-48	69	8	level	level	NOUN
gujaf-48	69	9	of	of	ADP
gujaf-48	69	10	total	total	ADJ
gujaf-48	69	11	compensation	compensation	NOUN
gujaf-48	69	12	to	to	ADP
gujaf-48	69	13	executive	executive	NOUN
gujaf-48	69	14	is	be	AUX
gujaf-48	69	15	connected	connect	VERB
gujaf-48	69	16	to	to	ADP
gujaf-48	69	17	relative	relative	ADJ
gujaf-48	69	18	improvement	improvement	NOUN
gujaf-48	69	19	in	in	ADP
gujaf-48	69	20	performance	performance	NOUN
gujaf-48	69	21	.	.	PUNCT
gujaf-48	70	1	in	in	ADP
gujaf-48	70	2	addition	addition	NOUN
gujaf-48	70	3	,	,	PUNCT
gujaf-48	70	4	yuan	yuan	NOUN
gujaf-48	70	5	,	,	PUNCT
gujaf-48	70	6	lin	lin	PROPN
gujaf-48	70	7	and	and	CCONJ
gujaf-48	70	8	oriaku	oriaku	NOUN
gujaf-48	70	9	(	(	PUNCT
gujaf-48	70	10	2017	2017	NUM
gujaf-48	70	11	)	)	PUNCT
gujaf-48	70	12	findings	finding	NOUN
gujaf-48	70	13	revealed	reveal	VERB
gujaf-48	70	14	that	that	SCONJ
gujaf-48	70	15	market	market	NOUN
gujaf-48	70	16	-	-	PUNCT
gujaf-48	70	17	to	to	ADP
gujaf-48	70	18	-	-	PUNCT
gujaf-48	70	19	book	book	NOUN
gujaf-48	70	20	ratio	ratio	NOUN
gujaf-48	70	21	is	be	AUX
gujaf-48	70	22	greatly	greatly	ADV
gujaf-48	70	23	lower	low	ADJ
gujaf-48	70	24	in	in	ADP
gujaf-48	70	25	companies	company	NOUN
gujaf-48	70	26	that	that	PRON
gujaf-48	70	27	failed	fail	VERB
gujaf-48	70	28	on	on	ADP
gujaf-48	70	29	say	say	VERB
gujaf-48	70	30	-	-	PUNCT
gujaf-48	70	31	on	on	ADP
gujaf-48	70	32	-	-	PUNCT
gujaf-48	70	33	pay	pay	NOUN
gujaf-48	70	34	votes	vote	NOUN
gujaf-48	70	35	.	.	PUNCT
gujaf-48	71	1	they	they	PRON
gujaf-48	71	2	also	also	ADV
gujaf-48	71	3	found	find	VERB
gujaf-48	71	4	that	that	SCONJ
gujaf-48	71	5	poor	poor	ADJ
gujaf-48	71	6	performance	performance	NOUN
gujaf-48	71	7	in	in	ADP
gujaf-48	71	8	firm	firm	NOUN
gujaf-48	71	9	is	be	AUX
gujaf-48	71	10	linked	link	VERB
gujaf-48	71	11	with	with	ADP
gujaf-48	71	12	increasing	increase	VERB
gujaf-48	71	13	sensitivity	sensitivity	NOUN
gujaf-48	71	14	of	of	ADP
gujaf-48	71	15	ceo	ceo	NOUN
gujaf-48	71	16	pay	pay	NOUN
gujaf-48	71	17	.	.	PUNCT
gujaf-48	72	1	in	in	ADP
gujaf-48	72	2	another	another	DET
gujaf-48	72	3	study	study	NOUN
gujaf-48	72	4	by	by	ADP
gujaf-48	72	5	qiao	qiao	PROPN
gujaf-48	72	6	and	and	CCONJ
gujaf-48	72	7	wang	wang	PROPN
gujaf-48	72	8	(	(	PUNCT
gujaf-48	72	9	2016	2016	NUM
gujaf-48	72	10	)	)	PUNCT
gujaf-48	72	11	,	,	PUNCT
gujaf-48	72	12	their	their	PRON
gujaf-48	72	13	findings	finding	NOUN
gujaf-48	72	14	also	also	ADV
gujaf-48	72	15	revealed	reveal	VERB
gujaf-48	72	16	that	that	SCONJ
gujaf-48	72	17	there	there	PRON
gujaf-48	72	18	is	be	VERB
gujaf-48	72	19	a	a	DET
gujaf-48	72	20	relationship	relationship	NOUN
gujaf-48	72	21	between	between	ADP
gujaf-48	72	22	executive	executive	ADJ
gujaf-48	72	23	compensation	compensation	NOUN
gujaf-48	72	24	and	and	CCONJ
gujaf-48	72	25	performance	performance	NOUN
gujaf-48	72	26	of	of	ADP
gujaf-48	72	27	firm	firm	NOUN
gujaf-48	72	28	.	.	PUNCT
gujaf-48	73	1	lindström	lindström	NOUN
gujaf-48	73	2	and	and	CCONJ
gujaf-48	73	3	svensson	svensson	PROPN
gujaf-48	73	4	(	(	PUNCT
gujaf-48	73	5	2016	2016	NUM
gujaf-48	73	6	)	)	PUNCT
gujaf-48	73	7	findings	finding	NOUN
gujaf-48	73	8	revealed	reveal	VERB
gujaf-48	73	9	that	that	SCONJ
gujaf-48	73	10	on	on	ADP
gujaf-48	73	11	general	general	ADJ
gujaf-48	73	12	note	note	NOUN
gujaf-48	73	13	,	,	PUNCT
gujaf-48	73	14	top	top	ADJ
gujaf-48	73	15	management	management	NOUN
gujaf-48	73	16	level	level	NOUN
gujaf-48	73	17	incentive	incentive	NOUN
gujaf-48	73	18	systems	system	NOUN
gujaf-48	73	19	had	have	VERB
gujaf-48	73	20	no	no	DET
gujaf-48	73	21	strong	strong	ADJ
gujaf-48	73	22	influence	influence	NOUN
gujaf-48	73	23	on	on	ADP
gujaf-48	73	24	performance	performance	NOUN
gujaf-48	73	25	.	.	PUNCT
gujaf-48	74	1	rampling	rample	VERB
gujaf-48	74	2	(	(	PUNCT
gujaf-48	74	3	2015	2015	NUM
gujaf-48	74	4	)	)	PUNCT
gujaf-48	74	5	findings	finding	NOUN
gujaf-48	74	6	also	also	ADV
gujaf-48	74	7	showed	show	VERB
gujaf-48	74	8	significant	significant	ADJ
gujaf-48	74	9	relationships	relationship	NOUN
gujaf-48	74	10	between	between	ADP
gujaf-48	74	11	eo	eo	NOUN
gujaf-48	74	12	remuneration	remuneration	NOUN
gujaf-48	74	13	and	and	CCONJ
gujaf-48	74	14	financial	financial	ADJ
gujaf-48	74	15	performance	performance	NOUN
gujaf-48	74	16	of	of	ADP
gujaf-48	74	17	corporation	corporation	NOUN
gujaf-48	74	18	.	.	PUNCT
gujaf-48	75	1	hart	hart	PROPN
gujaf-48	75	2	,	,	PUNCT
gujaf-48	75	3	david	david	PROPN
gujaf-48	75	4	,	,	PUNCT
gujaf-48	75	5	shao	shao	PROPN
gujaf-48	75	6	,	,	PUNCT
gujaf-48	75	7	fox	fox	NOUN
gujaf-48	75	8	and	and	CCONJ
gujaf-48	75	9	westermann	westermann	PROPN
gujaf-48	75	10	-	-	PUNCT
gujaf-48	75	11	behaylo	behaylo	PROPN
gujaf-48	75	12	(	(	PUNCT
gujaf-48	75	13	2015	2015	NUM
gujaf-48	75	14	)	)	PUNCT
gujaf-48	75	15	documented	document	VERB
gujaf-48	75	16	that	that	SCONJ
gujaf-48	75	17	corporate	corporate	ADJ
gujaf-48	75	18	social	social	ADJ
gujaf-48	75	19	performance	performance	NOUN
gujaf-48	75	20	is	be	AUX
gujaf-48	75	21	greater	great	ADJ
gujaf-48	75	22	where	where	SCONJ
gujaf-48	75	23	pay	pay	NOUN
gujaf-48	75	24	disparity	disparity	NOUN
gujaf-48	75	25	is	be	AUX
gujaf-48	75	26	low	low	ADJ
gujaf-48	75	27	for	for	ADP
gujaf-48	75	28	firms	firm	NOUN
gujaf-48	75	29	than	than	ADP
gujaf-48	75	30	where	where	SCONJ
gujaf-48	75	31	pay	pay	NOUN
gujaf-48	75	32	disparity	disparity	NOUN
gujaf-48	75	33	is	be	AUX
gujaf-48	75	34	high	high	ADJ
gujaf-48	75	35	for	for	ADP
gujaf-48	75	36	firms	firm	NOUN
gujaf-48	75	37	.	.	PUNCT
gujaf-48	76	1	kutum	kutum	PROPN
gujaf-48	76	2	(	(	PUNCT
gujaf-48	76	3	2015	2015	NUM
gujaf-48	76	4	)	)	PUNCT
gujaf-48	76	5	found	find	VERB
gujaf-48	76	6	that	that	SCONJ
gujaf-48	76	7	there	there	PRON
gujaf-48	76	8	is	be	VERB
gujaf-48	76	9	a	a	DET
gujaf-48	76	10	strongly	strongly	ADV
gujaf-48	76	11	positive	positive	ADJ
gujaf-48	76	12	association	association	NOUN
gujaf-48	76	13	between	between	ADP
gujaf-48	76	14	ceo	ceo	NOUN
gujaf-48	76	15	pay	pay	NOUN
gujaf-48	76	16	and	and	CCONJ
gujaf-48	76	17	bank	bank	NOUN
gujaf-48	76	18	size	size	NOUN
gujaf-48	76	19	.	.	PUNCT
gujaf-48	77	1	consequently	consequently	ADV
gujaf-48	77	2	,	,	PUNCT
gujaf-48	77	3	no	no	DET
gujaf-48	77	4	significant	significant	ADJ
gujaf-48	77	5	association	association	NOUN
gujaf-48	77	6	was	be	AUX
gujaf-48	77	7	established	establish	VERB
gujaf-48	77	8	linking	link	VERB
gujaf-48	77	9	bank	bank	NOUN
gujaf-48	77	10	performance	performance	NOUN
gujaf-48	77	11	and	and	CCONJ
gujaf-48	77	12	ceo	ceo	NOUN
gujaf-48	77	13	remuneration	remuneration	NOUN
gujaf-48	77	14	except	except	SCONJ
gujaf-48	77	15	weak	weak	ADJ
gujaf-48	77	16	but	but	CCONJ
gujaf-48	77	17	positive	positive	ADJ
gujaf-48	77	18	association	association	NOUN
gujaf-48	77	19	with	with	ADP
gujaf-48	77	20	return	return	NOUN
gujaf-48	77	21	on	on	ADP
gujaf-48	77	22	assets	asset	NOUN
gujaf-48	77	23	.	.	PUNCT
gujaf-48	78	1	buachoom	buachoom	NOUN
gujaf-48	78	2	(	(	PUNCT
gujaf-48	78	3	2015	2015	NUM
gujaf-48	78	4	)	)	PUNCT
gujaf-48	78	5	study	study	NOUN
gujaf-48	78	6	revealed	reveal	VERB
gujaf-48	78	7	that	that	SCONJ
gujaf-48	78	8	there	there	PRON
gujaf-48	78	9	is	be	VERB
gujaf-48	78	10	a	a	DET
gujaf-48	78	11	simultaneous	simultaneous	ADJ
gujaf-48	78	12	association	association	NOUN
gujaf-48	78	13	linking	link	VERB
gujaf-48	78	14	executive	executive	ADJ
gujaf-48	78	15	compensation	compensation	NOUN
gujaf-48	78	16	and	and	CCONJ
gujaf-48	78	17	performance	performance	NOUN
gujaf-48	78	18	in	in	ADP
gujaf-48	78	19	thai	thai	PROPN
gujaf-48	78	20	stock	stock	NOUN
gujaf-48	78	21	market	market	NOUN
gujaf-48	78	22	.	.	PUNCT
gujaf-48	79	1	this	this	PRON
gujaf-48	79	2	implies	imply	VERB
gujaf-48	79	3	that	that	SCONJ
gujaf-48	79	4	compensation	compensation	NOUN
gujaf-48	79	5	of	of	ADP
gujaf-48	79	6	executives	executive	NOUN
gujaf-48	79	7	in	in	ADP
gujaf-48	79	8	thai	thai	PROPN
gujaf-48	79	9	is	be	AUX
gujaf-48	79	10	proportionate	proportionate	ADJ
gujaf-48	79	11	to	to	ADP
gujaf-48	79	12	performance	performance	NOUN
gujaf-48	79	13	,	,	PUNCT
gujaf-48	79	14	and	and	CCONJ
gujaf-48	79	15	thus	thus	ADV
gujaf-48	79	16	high	high	ADJ
gujaf-48	79	17	compensation	compensation	NOUN
gujaf-48	79	18	of	of	ADP
gujaf-48	79	19	executives	executive	NOUN
gujaf-48	79	20	leads	lead	VERB
gujaf-48	79	21	to	to	ADP
gujaf-48	79	22	an	an	DET
gujaf-48	79	23	enhanced	enhanced	ADJ
gujaf-48	79	24	subsequent	subsequent	ADJ
gujaf-48	79	25	performance	performance	NOUN
gujaf-48	79	26	of	of	ADP
gujaf-48	79	27	firms	firm	NOUN
gujaf-48	79	28	listed	list	VERB
gujaf-48	79	29	thai	thai	PROPN
gujaf-48	79	30	.	.	PUNCT
gujaf-48	80	1	in	in	ADP
gujaf-48	80	2	another	another	DET
gujaf-48	80	3	study	study	NOUN
gujaf-48	80	4	by	by	ADP
gujaf-48	80	5	hong	hong	PROPN
gujaf-48	80	6	,	,	PUNCT
gujaf-48	80	7	li	li	PROPN
gujaf-48	80	8	and	and	CCONJ
gujaf-48	80	9	minor	minor	ADJ
gujaf-48	80	10	(	(	PUNCT
gujaf-48	80	11	2015	2015	NUM
gujaf-48	80	12	)	)	PUNCT
gujaf-48	80	13	,	,	PUNCT
gujaf-48	80	14	they	they	PRON
gujaf-48	80	15	found	find	VERB
gujaf-48	80	16	that	that	SCONJ
gujaf-48	80	17	firms	firm	NOUN
gujaf-48	80	18	with	with	ADP
gujaf-48	80	19	shareholder	shareholder	NOUN
gujaf-48	80	20	-	-	PUNCT
gujaf-48	80	21	friendly	friendly	ADJ
gujaf-48	80	22	corporate	corporate	ADJ
gujaf-48	80	23	governance	governance	NOUN
gujaf-48	80	24	are	be	AUX
gujaf-48	80	25	more	more	ADV
gujaf-48	80	26	prone	prone	ADJ
gujaf-48	80	27	to	to	ADP
gujaf-48	80	28	providing	provide	VERB
gujaf-48	80	29	compensation	compensation	NOUN
gujaf-48	80	30	to	to	ADP
gujaf-48	80	31	executives	executive	NOUN
gujaf-48	80	32	that	that	PRON
gujaf-48	80	33	will	will	AUX
gujaf-48	80	34	improve	improve	VERB
gujaf-48	80	35	the	the	DET
gujaf-48	80	36	outcome	outcome	NOUN
gujaf-48	80	37	of	of	ADP
gujaf-48	80	38	social	social	ADJ
gujaf-48	80	39	performance	performance	NOUN
gujaf-48	80	40	.	.	PUNCT
gujaf-48	81	1	emmanuel	emmanuel	PROPN
gujaf-48	81	2	,	,	PUNCT
gujaf-48	81	3	michael	michael	PROPN
gujaf-48	81	4	,	,	PUNCT
gujaf-48	81	5	akanfe	akanfe	NOUN
gujaf-48	81	6	and	and	CCONJ
gujaf-48	81	7	oladipo	oladipo	PROPN
gujaf-48	81	8	(	(	PUNCT
gujaf-48	81	9	2017	2017	NUM
gujaf-48	81	10	)	)	PUNCT
gujaf-48	81	11	documented	document	VERB
gujaf-48	81	12	that	that	SCONJ
gujaf-48	81	13	majority	majority	NOUN
gujaf-48	81	14	of	of	ADP
gujaf-48	81	15	studies	study	NOUN
gujaf-48	81	16	showed	show	VERB
gujaf-48	81	17	that	that	SCONJ
gujaf-48	81	18	executive	executive	ADJ
gujaf-48	81	19	compensation	compensation	NOUN
gujaf-48	81	20	had	have	VERB
gujaf-48	81	21	significant	significant	ADJ
gujaf-48	81	22	effect	effect	NOUN
gujaf-48	81	23	on	on	ADP
gujaf-48	81	24	performance	performance	NOUN
gujaf-48	81	25	.	.	PUNCT
gujaf-48	82	1	also	also	ADV
gujaf-48	82	2	,	,	PUNCT
gujaf-48	82	3	ruparelia	ruparelia	PROPN
gujaf-48	82	4	and	and	CCONJ
gujaf-48	82	5	njuguna	njuguna	ADP
gujaf-48	82	6	(	(	PUNCT
gujaf-48	82	7	2016	2016	NUM
gujaf-48	82	8	)	)	PUNCT
gujaf-48	82	9	results	result	NOUN
gujaf-48	82	10	showed	show	VERB
gujaf-48	82	11	a	a	DET
gujaf-48	82	12	significant	significant	ADJ
gujaf-48	82	13	difference	difference	NOUN
gujaf-48	82	14	in	in	ADP
gujaf-48	82	15	the	the	DET
gujaf-48	82	16	degree	degree	NOUN
gujaf-48	82	17	of	of	ADP
gujaf-48	82	18	remuneration	remuneration	NOUN
gujaf-48	82	19	of	of	ADP
gujaf-48	82	20	board	board	NOUN
gujaf-48	82	21	across	across	ADP
gujaf-48	82	22	the	the	DET
gujaf-48	82	23	firms	firm	NOUN
gujaf-48	82	24	and	and	CCONJ
gujaf-48	82	25	therefore	therefore	ADV
gujaf-48	82	26	significant	significant	ADJ
gujaf-48	82	27	effect	effect	NOUN
gujaf-48	82	28	of	of	ADP
gujaf-48	82	29	board	board	NOUN
gujaf-48	82	30	remuneration	remuneration	NOUN
gujaf-48	82	31	on	on	ADP
gujaf-48	82	32	dividend	dividend	NOUN
gujaf-48	82	33	yield	yield	NOUN
gujaf-48	82	34	,	,	PUNCT
gujaf-48	82	35	but	but	CCONJ
gujaf-48	82	36	not	not	PART
gujaf-48	82	37	return	return	VERB
gujaf-48	82	38	on	on	ADP
gujaf-48	82	39	assets	asset	NOUN
gujaf-48	82	40	,	,	PUNCT
gujaf-48	82	41	return	return	VERB
gujaf-48	82	42	on	on	ADP
gujaf-48	82	43	equity	equity	NOUN
gujaf-48	82	44	and	and	CCONJ
gujaf-48	82	45	earnings	earning	NOUN
gujaf-48	82	46	per	per	ADP
gujaf-48	82	47	share	share	NOUN
gujaf-48	82	48	.	.	PUNCT
gujaf-48	83	1	raithatha	raithatha	NOUN
gujaf-48	83	2	and	and	CCONJ
gujaf-48	83	3	komera	komera	NOUN
gujaf-48	83	4	(	(	PUNCT
gujaf-48	83	5	2016	2016	NUM
gujaf-48	83	6	)	)	PUNCT
gujaf-48	83	7	found	find	VERB
gujaf-48	83	8	that	that	SCONJ
gujaf-48	83	9	performance	performance	NOUN
gujaf-48	83	10	of	of	ADP
gujaf-48	83	11	firm	firm	NOUN
gujaf-48	83	12	measured	measure	VERB
gujaf-48	83	13	using	use	VERB
gujaf-48	83	14	booked	book	VERB
gujaf-48	83	15	based	base	VERB
gujaf-48	83	16	and	and	CCONJ
gujaf-48	83	17	market	market	NOUN
gujaf-48	83	18	based	base	VERB
gujaf-48	83	19	measures	measure	NOUN
gujaf-48	83	20	have	have	VERB
gujaf-48	83	21	significant	significant	ADJ
gujaf-48	83	22	effect	effect	NOUN
gujaf-48	83	23	on	on	ADP
gujaf-48	83	24	executive	executive	ADJ
gujaf-48	83	25	compensation	compensation	NOUN
gujaf-48	83	26	.	.	PUNCT
gujaf-48	84	1	sheikh	sheikh	NOUN
gujaf-48	84	2	and	and	CCONJ
gujaf-48	84	3	khursheed	khursheed	PROPN
gujaf-48	84	4	(	(	PUNCT
gujaf-48	84	5	2016	2016	NUM
gujaf-48	84	6	)	)	PUNCT
gujaf-48	84	7	findings	finding	NOUN
gujaf-48	84	8	indicates	indicate	VERB
gujaf-48	84	9	that	that	SCONJ
gujaf-48	84	10	compensation	compensation	NOUN
gujaf-48	84	11	to	to	ADP
gujaf-48	84	12	ceos	ceos	PROPN
gujaf-48	84	13	and	and	CCONJ
gujaf-48	84	14	other	other	ADJ
gujaf-48	84	15	executives	executive	NOUN
gujaf-48	84	16	has	have	VERB
gujaf-48	84	17	significant	significant	ADJ
gujaf-48	84	18	but	but	CCONJ
gujaf-48	84	19	negative	negative	ADJ
gujaf-48	84	20	effect	effect	NOUN
gujaf-48	84	21	on	on	ADP
gujaf-48	84	22	all	all	DET
gujaf-48	84	23	performance	performance	NOUN
gujaf-48	84	24	measures	measure	NOUN
gujaf-48	84	25	.	.	PUNCT
gujaf-48	85	1	even	even	ADV
gujaf-48	85	2	though	though	ADV
gujaf-48	85	3	,	,	PUNCT
gujaf-48	85	4	takaful	takaful	ADJ
gujaf-48	85	5	companies	company	NOUN
gujaf-48	85	6	’	'	PUNCT
gujaf-48	85	7	offers	offer	VERB
gujaf-48	85	8	equitable	equitable	ADJ
gujaf-48	85	9	compensation	compensation	NOUN
gujaf-48	85	10	to	to	ADP
gujaf-48	85	11	their	their	PRON
gujaf-48	85	12	ceos	ceos	NOUN
gujaf-48	85	13	and	and	CCONJ
gujaf-48	85	14	other	other	ADJ
gujaf-48	85	15	executives	executive	NOUN
gujaf-48	85	16	but	but	CCONJ
gujaf-48	85	17	their	their	PRON
gujaf-48	85	18	performance	performance	NOUN
gujaf-48	85	19	was	be	AUX
gujaf-48	85	20	still	still	ADV
gujaf-48	85	21	weak	weak	ADJ
gujaf-48	85	22	,	,	PUNCT
gujaf-48	85	23	this	this	PRON
gujaf-48	85	24	may	may	AUX
gujaf-48	85	25	be	be	AUX
gujaf-48	85	26	attributed	attribute	VERB
gujaf-48	85	27	to	to	ADP
gujaf-48	85	28	the	the	DET
gujaf-48	85	29	absence	absence	NOUN
gujaf-48	85	30	of	of	ADP
gujaf-48	85	31	monitoring	monitoring	NOUN
gujaf-48	85	32	from	from	ADP
gujaf-48	85	33	market	market	NOUN
gujaf-48	85	34	participants	participant	NOUN
gujaf-48	85	35	.	.	PUNCT
gujaf-48	86	1	kyalo	kyalo	PROPN
gujaf-48	86	2	(	(	PUNCT
gujaf-48	86	3	2015	2015	NUM
gujaf-48	86	4	)	)	PUNCT
gujaf-48	86	5	found	find	VERB
gujaf-48	86	6	weak	weak	ADJ
gujaf-48	86	7	but	but	CCONJ
gujaf-48	86	8	negative	negative	ADJ
gujaf-48	86	9	effect	effect	NOUN
gujaf-48	86	10	of	of	ADP
gujaf-48	86	11	executive	executive	ADJ
gujaf-48	86	12	compensation	compensation	NOUN
gujaf-48	86	13	on	on	ADP
gujaf-48	86	14	financial	financial	ADJ
gujaf-48	86	15	performance	performance	NOUN
gujaf-48	86	16	.	.	PUNCT
gujaf-48	87	1	https://www.emeraldinsight.com/author/buachoom%2c+wonlop	https://www.emeraldinsight.com/author/buachoom%2c+wonlop	VERB
gujaf-48	87	2	gusau	gusau	PROPN
gujaf-48	87	3	journal	journal	PROPN
gujaf-48	87	4	of	of	ADP
gujaf-48	87	5	accounting	accounting	NOUN
gujaf-48	87	6	and	and	CCONJ
gujaf-48	87	7	finance	finance	NOUN
gujaf-48	87	8	,	,	PUNCT
gujaf-48	87	9	vol	vol	NOUN
gujaf-48	87	10	.	.	PROPN
gujaf-48	87	11	2	2	NUM
gujaf-48	87	12	,	,	PUNCT
gujaf-48	87	13	issue	issue	NOUN
gujaf-48	87	14	1	1	NUM
gujaf-48	87	15	,	,	PUNCT
gujaf-48	87	16	april	april	PROPN
gujaf-48	87	17	,	,	PUNCT
gujaf-48	87	18	2021	2021	NUM
gujaf-48	87	19	6	6	NUM
gujaf-48	87	20	olaniyan	olaniyan	ADJ
gujaf-48	87	21	(	(	PUNCT
gujaf-48	87	22	2015	2015	NUM
gujaf-48	87	23	)	)	PUNCT
gujaf-48	87	24	used	use	VERB
gujaf-48	87	25	three	three	NUM
gujaf-48	87	26	performance	performance	NOUN
gujaf-48	87	27	measures	measure	NOUN
gujaf-48	87	28	which	which	PRON
gujaf-48	87	29	are	be	AUX
gujaf-48	87	30	roa	roa	PROPN
gujaf-48	87	31	,	,	PUNCT
gujaf-48	87	32	roe	roe	PROPN
gujaf-48	87	33	and	and	CCONJ
gujaf-48	87	34	tobin	tobin	PROPN
gujaf-48	87	35	’s	’s	PART
gujaf-48	87	36	q.	q.	PROPN
gujaf-48	88	1	the	the	DET
gujaf-48	88	2	findings	finding	NOUN
gujaf-48	88	3	revealed	reveal	VERB
gujaf-48	88	4	that	that	SCONJ
gujaf-48	88	5	there	there	PRON
gujaf-48	88	6	is	be	VERB
gujaf-48	88	7	a	a	DET
gujaf-48	88	8	negative	negative	ADJ
gujaf-48	88	9	but	but	CCONJ
gujaf-48	88	10	significant	significant	ADJ
gujaf-48	88	11	effect	effect	NOUN
gujaf-48	88	12	of	of	ADP
gujaf-48	88	13	executive	executive	ADJ
gujaf-48	88	14	compensation	compensation	NOUN
gujaf-48	88	15	on	on	ADP
gujaf-48	88	16	firm	firm	ADJ
gujaf-48	88	17	performance	performance	NOUN
gujaf-48	88	18	.	.	PUNCT
gujaf-48	89	1	also	also	ADV
gujaf-48	89	2	,	,	PUNCT
gujaf-48	89	3	bin	bin	PROPN
gujaf-48	89	4	ismail	ismail	PROPN
gujaf-48	89	5	,	,	PUNCT
gujaf-48	89	6	yabai	yabai	PROPN
gujaf-48	89	7	and	and	CCONJ
gujaf-48	89	8	hahn	hahn	PROPN
gujaf-48	89	9	(	(	PUNCT
gujaf-48	89	10	2014	2014	NUM
gujaf-48	89	11	)	)	PUNCT
gujaf-48	89	12	assessed	assess	VERB
gujaf-48	89	13	one	one	NUM
gujaf-48	89	14	hundred	hundred	NUM
gujaf-48	89	15	(	(	PUNCT
gujaf-48	89	16	100	100	NUM
gujaf-48	89	17	)	)	PUNCT
gujaf-48	89	18	companies	company	NOUN
gujaf-48	89	19	in	in	ADP
gujaf-48	89	20	listed	list	VERB
gujaf-48	89	21	consumer	consumer	NOUN
gujaf-48	89	22	product	product	NOUN
gujaf-48	89	23	sector	sector	NOUN
gujaf-48	89	24	of	of	ADP
gujaf-48	89	25	bursa	bursa	NOUN
gujaf-48	89	26	malaysia	malaysia	PROPN
gujaf-48	89	27	covering	cover	VERB
gujaf-48	89	28	from	from	ADP
gujaf-48	89	29	2006	2006	NUM
gujaf-48	89	30	2010	2010	NUM
gujaf-48	89	31	and	and	CCONJ
gujaf-48	89	32	their	their	PRON
gujaf-48	89	33	results	result	NOUN
gujaf-48	89	34	revealed	reveal	VERB
gujaf-48	89	35	that	that	SCONJ
gujaf-48	89	36	ceo	ceo	NOUN
gujaf-48	89	37	pay	pay	NOUN
gujaf-48	89	38	has	have	VERB
gujaf-48	89	39	effect	effect	NOUN
gujaf-48	89	40	on	on	ADP
gujaf-48	89	41	the	the	DET
gujaf-48	89	42	firm	firm	ADJ
gujaf-48	89	43	performance	performance	NOUN
gujaf-48	89	44	.	.	PUNCT
gujaf-48	90	1	erick	erick	PROPN
gujaf-48	90	2	,	,	PUNCT
gujaf-48	90	3	kefalu	kefalu	NOUN
gujaf-48	90	4	and	and	CCONJ
gujaf-48	90	5	nyaoga	nyaoga	NOUN
gujaf-48	90	6	(	(	PUNCT
gujaf-48	90	7	2014	2014	NUM
gujaf-48	90	8	)	)	PUNCT
gujaf-48	90	9	also	also	ADV
gujaf-48	90	10	used	use	VERB
gujaf-48	90	11	forty	forty	NUM
gujaf-48	90	12	-	-	PUNCT
gujaf-48	90	13	six	six	NUM
gujaf-48	90	14	registered	register	VERB
gujaf-48	90	15	companies	company	NOUN
gujaf-48	90	16	in	in	ADP
gujaf-48	90	17	kenya	kenya	PROPN
gujaf-48	90	18	and	and	CCONJ
gujaf-48	90	19	covered	cover	VERB
gujaf-48	90	20	the	the	DET
gujaf-48	90	21	period	period	NOUN
gujaf-48	90	22	of	of	ADP
gujaf-48	90	23	five	five	NUM
gujaf-48	90	24	years	year	NOUN
gujaf-48	90	25	from	from	ADP
gujaf-48	90	26	2006	2006	NUM
gujaf-48	90	27	2010	2010	NUM
gujaf-48	90	28	.	.	PUNCT
gujaf-48	91	1	the	the	DET
gujaf-48	91	2	results	result	NOUN
gujaf-48	91	3	revealed	reveal	VERB
gujaf-48	91	4	a	a	DET
gujaf-48	91	5	non	non	ADJ
gujaf-48	91	6	-	-	ADJ
gujaf-48	91	7	significant	significant	ADJ
gujaf-48	91	8	relationship	relationship	NOUN
gujaf-48	91	9	linking	link	VERB
gujaf-48	91	10	executive	executive	ADJ
gujaf-48	91	11	compensation	compensation	NOUN
gujaf-48	91	12	and	and	CCONJ
gujaf-48	91	13	financial	financial	ADJ
gujaf-48	91	14	performance	performance	NOUN
gujaf-48	91	15	.	.	PUNCT
gujaf-48	92	1	in	in	ADP
gujaf-48	92	2	study	study	NOUN
gujaf-48	92	3	by	by	ADP
gujaf-48	92	4	kurawa	kurawa	PROPN
gujaf-48	92	5	and	and	CCONJ
gujaf-48	92	6	saidu	saidu	ADJ
gujaf-48	92	7	(	(	PUNCT
gujaf-48	92	8	2014	2014	NUM
gujaf-48	92	9	)	)	PUNCT
gujaf-48	92	10	,	,	PUNCT
gujaf-48	92	11	they	they	PRON
gujaf-48	92	12	found	find	VERB
gujaf-48	92	13	a	a	DET
gujaf-48	92	14	positive	positive	ADJ
gujaf-48	92	15	and	and	CCONJ
gujaf-48	92	16	significant	significant	ADJ
gujaf-48	92	17	effect	effect	NOUN
gujaf-48	92	18	of	of	ADP
gujaf-48	92	19	executive	executive	ADJ
gujaf-48	92	20	compensation	compensation	NOUN
gujaf-48	92	21	on	on	ADP
gujaf-48	92	22	the	the	DET
gujaf-48	92	23	profit	profit	NOUN
gujaf-48	92	24	before	before	ADP
gujaf-48	92	25	tax	tax	NOUN
gujaf-48	92	26	of	of	ADP
gujaf-48	92	27	the	the	DET
gujaf-48	92	28	banks	bank	NOUN
gujaf-48	92	29	sampled	sample	VERB
gujaf-48	92	30	.	.	PUNCT
gujaf-48	93	1	yusuf	yusuf	PROPN
gujaf-48	93	2	and	and	CCONJ
gujaf-48	93	3	abubakar	abubakar	PROPN
gujaf-48	93	4	(	(	PUNCT
gujaf-48	93	5	2014	2014	NUM
gujaf-48	93	6	)	)	PUNCT
gujaf-48	93	7	posited	posit	VERB
gujaf-48	93	8	that	that	SCONJ
gujaf-48	93	9	there	there	PRON
gujaf-48	93	10	is	be	VERB
gujaf-48	93	11	a	a	DET
gujaf-48	93	12	positive	positive	ADJ
gujaf-48	93	13	and	and	CCONJ
gujaf-48	93	14	significant	significant	ADJ
gujaf-48	93	15	association	association	NOUN
gujaf-48	93	16	linking	link	VERB
gujaf-48	93	17	financial	financial	ADJ
gujaf-48	93	18	performance	performance	NOUN
gujaf-48	93	19	and	and	CCONJ
gujaf-48	93	20	executive	executive	NOUN
gujaf-48	93	21	compensation	compensation	NOUN
gujaf-48	93	22	.	.	PUNCT
gujaf-48	94	1	wet	wet	ADJ
gujaf-48	94	2	(	(	PUNCT
gujaf-48	94	3	2012	2012	NUM
gujaf-48	94	4	)	)	PUNCT
gujaf-48	94	5	also	also	ADV
gujaf-48	94	6	examined	examine	VERB
gujaf-48	94	7	the	the	DET
gujaf-48	94	8	effect	effect	NOUN
gujaf-48	94	9	of	of	ADP
gujaf-48	94	10	executive	executive	ADJ
gujaf-48	94	11	compensation	compensation	NOUN
gujaf-48	94	12	on	on	ADP
gujaf-48	94	13	economic	economic	ADJ
gujaf-48	94	14	value	value	NOUN
gujaf-48	94	15	added	add	VERB
gujaf-48	94	16	(	(	PUNCT
gujaf-48	94	17	eva	eva	PROPN
gujaf-48	94	18	)	)	PUNCT
gujaf-48	94	19	,	,	PUNCT
gujaf-48	94	20	market	market	NOUN
gujaf-48	94	21	value	value	NOUN
gujaf-48	94	22	added	add	VERB
gujaf-48	94	23	(	(	PUNCT
gujaf-48	94	24	mva	mva	NOUN
gujaf-48	94	25	)	)	PUNCT
gujaf-48	94	26	performance	performance	NOUN
gujaf-48	94	27	of	of	ADP
gujaf-48	94	28	listed	list	VERB
gujaf-48	94	29	companies	company	NOUN
gujaf-48	94	30	in	in	ADP
gujaf-48	94	31	south	south	ADJ
gujaf-48	94	32	african	african	PROPN
gujaf-48	94	33	.	.	PUNCT
gujaf-48	95	1	the	the	DET
gujaf-48	95	2	findings	finding	NOUN
gujaf-48	95	3	showed	show	VERB
gujaf-48	95	4	that	that	SCONJ
gujaf-48	95	5	there	there	PRON
gujaf-48	95	6	is	be	VERB
gujaf-48	95	7	a	a	DET
gujaf-48	95	8	significant	significant	ADJ
gujaf-48	95	9	effect	effect	NOUN
gujaf-48	95	10	of	of	ADP
gujaf-48	95	11	executive	executive	ADJ
gujaf-48	95	12	remuneration	remuneration	NOUN
gujaf-48	95	13	on	on	ADP
gujaf-48	95	14	eva	eva	PROPN
gujaf-48	95	15	and	and	CCONJ
gujaf-48	95	16	mva	mva	PROPN
gujaf-48	95	17	,	,	PUNCT
gujaf-48	95	18	but	but	CCONJ
gujaf-48	95	19	that	that	SCONJ
gujaf-48	95	20	the	the	DET
gujaf-48	95	21	effect	effect	NOUN
gujaf-48	95	22	is	be	AUX
gujaf-48	95	23	better	well	ADJ
gujaf-48	95	24	between	between	ADP
gujaf-48	95	25	executive	executive	ADJ
gujaf-48	95	26	remuneration	remuneration	NOUN
gujaf-48	95	27	and	and	CCONJ
gujaf-48	95	28	booked	book	VERB
gujaf-48	95	29	based	base	VERB
gujaf-48	95	30	measurement	measurement	NOUN
gujaf-48	95	31	of	of	ADP
gujaf-48	95	32	financial	financial	ADJ
gujaf-48	95	33	performance	performance	NOUN
gujaf-48	95	34	(	(	PUNCT
gujaf-48	95	35	roa	roa	NOUN
gujaf-48	95	36	and	and	CCONJ
gujaf-48	95	37	roe	roe	PROPN
gujaf-48	95	38	)	)	PUNCT
gujaf-48	95	39	.	.	PUNCT
gujaf-48	96	1	ongore	ongore	PROPN
gujaf-48	96	2	&	&	CCONJ
gujaf-48	96	3	kobonyo	kobonyo	PROPN
gujaf-48	96	4	(	(	PUNCT
gujaf-48	96	5	2011	2011	NUM
gujaf-48	96	6	)	)	PUNCT
gujaf-48	96	7	concluded	conclude	VERB
gujaf-48	96	8	that	that	SCONJ
gujaf-48	96	9	there	there	PRON
gujaf-48	96	10	exists	exist	VERB
gujaf-48	96	11	a	a	DET
gujaf-48	96	12	positive	positive	ADJ
gujaf-48	96	13	effect	effect	NOUN
gujaf-48	96	14	of	of	ADP
gujaf-48	96	15	insider	insider	NOUN
gujaf-48	96	16	ownership	ownership	NOUN
gujaf-48	96	17	represented	represent	VERB
gujaf-48	96	18	via	via	ADP
gujaf-48	96	19	executive	executive	ADJ
gujaf-48	96	20	share	share	NOUN
gujaf-48	96	21	options	option	NOUN
gujaf-48	96	22	on	on	ADP
gujaf-48	96	23	firm	firm	ADJ
gujaf-48	96	24	performance	performance	NOUN
gujaf-48	96	25	.	.	PUNCT
gujaf-48	97	1	kehinde	kehinde	PROPN
gujaf-48	97	2	(	(	PUNCT
gujaf-48	97	3	2012	2012	NUM
gujaf-48	97	4	)	)	PUNCT
gujaf-48	97	5	maintained	maintain	VERB
gujaf-48	97	6	that	that	SCONJ
gujaf-48	97	7	strategy	strategy	NOUN
gujaf-48	97	8	adopted	adopt	VERB
gujaf-48	97	9	on	on	ADP
gujaf-48	97	10	compensation	compensation	NOUN
gujaf-48	97	11	is	be	AUX
gujaf-48	97	12	one	one	NUM
gujaf-48	97	13	of	of	ADP
gujaf-48	97	14	the	the	DET
gujaf-48	97	15	most	most	ADV
gujaf-48	97	16	important	important	ADJ
gujaf-48	97	17	strategies	strategy	NOUN
gujaf-48	97	18	in	in	ADP
gujaf-48	97	19	human	human	ADJ
gujaf-48	97	20	resource	resource	NOUN
gujaf-48	97	21	management	management	NOUN
gujaf-48	97	22	function	function	NOUN
gujaf-48	97	23	as	as	SCONJ
gujaf-48	97	24	this	this	PRON
gujaf-48	97	25	encourages	encourage	VERB
gujaf-48	97	26	the	the	DET
gujaf-48	97	27	productivity	productivity	NOUN
gujaf-48	97	28	and	and	CCONJ
gujaf-48	97	29	growth	growth	NOUN
gujaf-48	97	30	of	of	ADP
gujaf-48	97	31	firm	firm	NOUN
gujaf-48	97	32	.	.	PUNCT
gujaf-48	98	1	however	however	ADV
gujaf-48	98	2	,	,	PUNCT
gujaf-48	98	3	the	the	DET
gujaf-48	98	4	limitation	limitation	NOUN
gujaf-48	98	5	of	of	ADP
gujaf-48	98	6	this	this	DET
gujaf-48	98	7	study	study	NOUN
gujaf-48	98	8	is	be	AUX
gujaf-48	98	9	that	that	SCONJ
gujaf-48	98	10	it	it	PRON
gujaf-48	98	11	failed	fail	VERB
gujaf-48	98	12	to	to	PART
gujaf-48	98	13	use	use	VERB
gujaf-48	98	14	quantitative	quantitative	ADJ
gujaf-48	98	15	data	datum	NOUN
gujaf-48	98	16	for	for	ADP
gujaf-48	98	17	its	its	PRON
gujaf-48	98	18	analysis	analysis	NOUN
gujaf-48	98	19	and	and	CCONJ
gujaf-48	98	20	thus	thus	ADV
gujaf-48	98	21	creating	create	VERB
gujaf-48	98	22	room	room	NOUN
gujaf-48	98	23	for	for	ADP
gujaf-48	98	24	further	further	ADJ
gujaf-48	98	25	examination	examination	NOUN
gujaf-48	98	26	using	use	VERB
gujaf-48	98	27	quantitative	quantitative	ADJ
gujaf-48	98	28	data	datum	NOUN
gujaf-48	98	29	.	.	PUNCT
gujaf-48	99	1	demirer	demirer	NOUN
gujaf-48	99	2	and	and	CCONJ
gujaf-48	99	3	yuan	yuan	PROPN
gujaf-48	99	4	(	(	PUNCT
gujaf-48	99	5	2013	2013	NUM
gujaf-48	99	6	)	)	PUNCT
gujaf-48	99	7	outcome	outcome	NOUN
gujaf-48	99	8	suggested	suggest	VERB
gujaf-48	99	9	that	that	SCONJ
gujaf-48	99	10	compensation	compensation	NOUN
gujaf-48	99	11	in	in	ADP
gujaf-48	99	12	form	form	NOUN
gujaf-48	99	13	of	of	ADP
gujaf-48	99	14	bonuses	bonus	NOUN
gujaf-48	99	15	and	and	CCONJ
gujaf-48	99	16	non	non	ADJ
gujaf-48	99	17	-	-	ADJ
gujaf-48	99	18	equity	equity	NOUN
gujaf-48	99	19	have	have	VERB
gujaf-48	99	20	positive	positive	ADJ
gujaf-48	99	21	effect	effect	NOUN
gujaf-48	99	22	on	on	ADP
gujaf-48	99	23	firm	firm	ADJ
gujaf-48	99	24	performance	performance	NOUN
gujaf-48	99	25	.	.	PUNCT
gujaf-48	100	1	the	the	DET
gujaf-48	100	2	results	result	NOUN
gujaf-48	100	3	also	also	ADV
gujaf-48	100	4	revealed	reveal	VERB
gujaf-48	100	5	that	that	SCONJ
gujaf-48	100	6	compensation	compensation	NOUN
gujaf-48	100	7	(	(	PUNCT
gujaf-48	100	8	in	in	ADP
gujaf-48	100	9	the	the	DET
gujaf-48	100	10	form	form	NOUN
gujaf-48	100	11	of	of	ADP
gujaf-48	100	12	salary	salary	NOUN
gujaf-48	100	13	)	)	PUNCT
gujaf-48	100	14	negatively	negatively	ADV
gujaf-48	100	15	affects	affect	VERB
gujaf-48	100	16	firm	firm	ADJ
gujaf-48	100	17	performance	performance	NOUN
gujaf-48	100	18	.	.	PUNCT
gujaf-48	101	1	manders	mander	NOUN
gujaf-48	101	2	(	(	PUNCT
gujaf-48	101	3	2012	2012	NUM
gujaf-48	101	4	)	)	PUNCT
gujaf-48	101	5	documented	document	VERB
gujaf-48	101	6	proof	proof	NOUN
gujaf-48	101	7	that	that	SCONJ
gujaf-48	101	8	the	the	DET
gujaf-48	101	9	level	level	NOUN
gujaf-48	101	10	of	of	ADP
gujaf-48	101	11	total	total	ADJ
gujaf-48	101	12	compensation	compensation	NOUN
gujaf-48	101	13	has	have	AUX
gujaf-48	101	14	positive	positive	ADJ
gujaf-48	101	15	effects	effect	NOUN
gujaf-48	101	16	on	on	ADP
gujaf-48	101	17	the	the	DET
gujaf-48	101	18	performance	performance	NOUN
gujaf-48	101	19	of	of	ADP
gujaf-48	101	20	company	company	NOUN
gujaf-48	101	21	measured	measure	VERB
gujaf-48	101	22	with	with	ADP
gujaf-48	101	23	tobin	tobin	PROPN
gujaf-48	101	24	‘s	‘s	PROPN
gujaf-48	101	25	q.	q.	PROPN
gujaf-48	101	26	additionally	additionally	ADV
gujaf-48	101	27	,	,	PUNCT
gujaf-48	101	28	this	this	DET
gujaf-48	101	29	study	study	NOUN
gujaf-48	101	30	showed	show	VERB
gujaf-48	101	31	that	that	SCONJ
gujaf-48	101	32	performance	performance	NOUN
gujaf-48	101	33	has	have	VERB
gujaf-48	101	34	positive	positive	ADJ
gujaf-48	101	35	effect	effect	NOUN
gujaf-48	101	36	on	on	ADP
gujaf-48	101	37	the	the	DET
gujaf-48	101	38	percentage	percentage	NOUN
gujaf-48	101	39	of	of	ADP
gujaf-48	101	40	equity	equity	NOUN
gujaf-48	101	41	compensation	compensation	NOUN
gujaf-48	101	42	of	of	ADP
gujaf-48	101	43	ceos	ceos	PROPN
gujaf-48	101	44	.	.	PUNCT
gujaf-48	102	1	finally	finally	ADV
gujaf-48	102	2	,	,	PUNCT
gujaf-48	102	3	the	the	DET
gujaf-48	102	4	study	study	NOUN
gujaf-48	102	5	found	find	VERB
gujaf-48	102	6	stronger	strong	ADJ
gujaf-48	102	7	association	association	NOUN
gujaf-48	102	8	between	between	ADP
gujaf-48	102	9	equity	equity	NOUN
gujaf-48	102	10	-	-	PUNCT
gujaf-48	102	11	based	base	VERB
gujaf-48	102	12	compensation	compensation	NOUN
gujaf-48	102	13	and	and	CCONJ
gujaf-48	102	14	performance	performance	NOUN
gujaf-48	102	15	of	of	ADP
gujaf-48	102	16	company	company	NOUN
gujaf-48	102	17	,	,	PUNCT
gujaf-48	102	18	than	than	ADP
gujaf-48	102	19	total	total	ADJ
gujaf-48	102	20	compensation	compensation	NOUN
gujaf-48	102	21	and	and	CCONJ
gujaf-48	102	22	performance	performance	NOUN
gujaf-48	102	23	of	of	ADP
gujaf-48	102	24	company	company	NOUN
gujaf-48	102	25	.	.	PUNCT
gujaf-48	103	1	zhou	zhou	PROPN
gujaf-48	103	2	,	,	PUNCT
gujaf-48	103	3	georgakopoulos	georgakopoulo	NOUN
gujaf-48	103	4	,	,	PUNCT
gujaf-48	103	5	sotiropoulos	sotiropoulo	NOUN
gujaf-48	103	6	and	and	CCONJ
gujaf-48	103	7	vasileiou	vasileiou	NOUN
gujaf-48	103	8	(	(	PUNCT
gujaf-48	103	9	2011	2011	NUM
gujaf-48	103	10	)	)	PUNCT
gujaf-48	103	11	analysis	analysis	NOUN
gujaf-48	103	12	showed	show	VERB
gujaf-48	103	13	that	that	SCONJ
gujaf-48	103	14	the	the	DET
gujaf-48	103	15	performance	performance	NOUN
gujaf-48	103	16	of	of	ADP
gujaf-48	103	17	non	non	ADJ
gujaf-48	103	18	-	-	ADJ
gujaf-48	103	19	performing	performing	ADJ
gujaf-48	103	20	loan	loan	NOUN
gujaf-48	103	21	ratios	ratio	NOUN
gujaf-48	103	22	and	and	CCONJ
gujaf-48	103	23	return	return	VERB
gujaf-48	103	24	on	on	ADP
gujaf-48	103	25	equity	equity	NOUN
gujaf-48	103	26	had	have	VERB
gujaf-48	103	27	significant	significant	ADJ
gujaf-48	103	28	effect	effect	NOUN
gujaf-48	103	29	on	on	ADP
gujaf-48	103	30	compensation	compensation	NOUN
gujaf-48	103	31	to	to	ADP
gujaf-48	103	32	directors	director	NOUN
gujaf-48	103	33	.	.	PUNCT
gujaf-48	104	1	on	on	ADP
gujaf-48	104	2	the	the	DET
gujaf-48	104	3	other	other	ADJ
gujaf-48	104	4	hand	hand	NOUN
gujaf-48	104	5	,	,	PUNCT
gujaf-48	104	6	no	no	DET
gujaf-48	104	7	relationship	relationship	NOUN
gujaf-48	104	8	was	be	AUX
gujaf-48	104	9	established	establish	VERB
gujaf-48	104	10	between	between	ADP
gujaf-48	104	11	performance	performance	NOUN
gujaf-48	104	12	of	of	ADP
gujaf-48	104	13	bank	bank	NOUN
gujaf-48	104	14	and	and	CCONJ
gujaf-48	104	15	compensation	compensation	NOUN
gujaf-48	104	16	to	to	ADP
gujaf-48	104	17	managers	manager	NOUN
gujaf-48	104	18	,	,	PUNCT
gujaf-48	104	19	and	and	CCONJ
gujaf-48	104	20	thus	thus	ADV
gujaf-48	104	21	no	no	DET
gujaf-48	104	22	impact	impact	NOUN
gujaf-48	104	23	of	of	ADP
gujaf-48	104	24	changes	change	NOUN
gujaf-48	104	25	in	in	ADP
gujaf-48	104	26	compensation	compensation	NOUN
gujaf-48	104	27	on	on	ADP
gujaf-48	104	28	performance	performance	NOUN
gujaf-48	104	29	.	.	PUNCT
gujaf-48	105	1	from	from	ADP
gujaf-48	105	2	the	the	DET
gujaf-48	105	3	viewpoint	viewpoint	NOUN
gujaf-48	105	4	of	of	ADP
gujaf-48	105	5	agency	agency	NOUN
gujaf-48	105	6	theory	theory	NOUN
gujaf-48	105	7	,	,	PUNCT
gujaf-48	105	8	the	the	DET
gujaf-48	105	9	association	association	NOUN
gujaf-48	105	10	between	between	ADP
gujaf-48	105	11	firm	firm	ADJ
gujaf-48	105	12	performance	performance	NOUN
gujaf-48	105	13	and	and	CCONJ
gujaf-48	105	14	director	director	NOUN
gujaf-48	105	15	’s	’s	PART
gujaf-48	105	16	pay	pay	NOUN
gujaf-48	105	17	offers	offer	VERB
gujaf-48	105	18	an	an	DET
gujaf-48	105	19	essential	essential	ADJ
gujaf-48	105	20	motivation	motivation	NOUN
gujaf-48	105	21	upon	upon	SCONJ
gujaf-48	105	22	which	which	PRON
gujaf-48	105	23	the	the	DET
gujaf-48	105	24	board	board	NOUN
gujaf-48	105	25	members	member	NOUN
gujaf-48	105	26	in	in	ADP
gujaf-48	105	27	an	an	DET
gujaf-48	105	28	organization	organization	NOUN
gujaf-48	105	29	could	could	AUX
gujaf-48	105	30	be	be	AUX
gujaf-48	105	31	employed	employ	VERB
gujaf-48	105	32	to	to	PART
gujaf-48	105	33	confront	confront	VERB
gujaf-48	105	34	the	the	DET
gujaf-48	105	35	agency	agency	NOUN
gujaf-48	105	36	problem	problem	NOUN
gujaf-48	105	37	.	.	PUNCT
gujaf-48	106	1	nevertheless	nevertheless	ADV
gujaf-48	106	2	,	,	PUNCT
gujaf-48	106	3	the	the	DET
gujaf-48	106	4	increasing	increase	VERB
gujaf-48	106	5	heights	height	NOUN
gujaf-48	106	6	of	of	ADP
gujaf-48	106	7	pays	pay	NOUN
gujaf-48	106	8	to	to	ADP
gujaf-48	106	9	directors	director	NOUN
gujaf-48	106	10	for	for	ADP
gujaf-48	106	11	the	the	DET
gujaf-48	106	12	past	past	ADJ
gujaf-48	106	13	two	two	NUM
gujaf-48	106	14	decades	decade	NOUN
gujaf-48	106	15	have	have	AUX
gujaf-48	106	16	increased	increase	VERB
gujaf-48	106	17	attention	attention	NOUN
gujaf-48	106	18	and	and	CCONJ
gujaf-48	106	19	concern	concern	NOUN
gujaf-48	106	20	amongst	amongst	ADP
gujaf-48	106	21	shareholders	shareholder	NOUN
gujaf-48	106	22	,	,	PUNCT
gujaf-48	106	23	market	market	NOUN
gujaf-48	106	24	observers	observer	NOUN
gujaf-48	106	25	and	and	CCONJ
gujaf-48	106	26	potential	potential	ADJ
gujaf-48	106	27	investors	investor	NOUN
gujaf-48	106	28	and	and	CCONJ
gujaf-48	106	29	thus	thus	ADV
gujaf-48	106	30	making	make	VERB
gujaf-48	106	31	it	it	PRON
gujaf-48	106	32	an	an	DET
gujaf-48	106	33	agency	agency	NOUN
gujaf-48	106	34	problem	problem	NOUN
gujaf-48	106	35	as	as	SCONJ
gujaf-48	106	36	opposed	oppose	VERB
gujaf-48	106	37	to	to	ADP
gujaf-48	106	38	being	be	AUX
gujaf-48	106	39	the	the	DET
gujaf-48	106	40	needed	need	VERB
gujaf-48	106	41	solution	solution	NOUN
gujaf-48	106	42	to	to	ADP
gujaf-48	106	43	the	the	DET
gujaf-48	106	44	agency	agency	NOUN
gujaf-48	106	45	problem	problem	NOUN
gujaf-48	106	46	(	(	PUNCT
gujaf-48	106	47	yatim	yatim	NOUN
gujaf-48	106	48	,	,	PUNCT
gujaf-48	106	49	2010	2010	NUM
gujaf-48	106	50	)	)	PUNCT
gujaf-48	106	51	.	.	PUNCT
gujaf-48	107	1	starting	start	VERB
gujaf-48	107	2	from	from	ADP
gujaf-48	107	3	the	the	DET
gujaf-48	107	4	original	original	ADJ
gujaf-48	107	5	papers	paper	NOUN
gujaf-48	107	6	of	of	ADP
gujaf-48	107	7	alchian	alchian	NOUN
gujaf-48	107	8	and	and	CCONJ
gujaf-48	107	9	demsetz	demsetz	VERB
gujaf-48	107	10	(	(	PUNCT
gujaf-48	107	11	1972	1972	NUM
gujaf-48	107	12	)	)	PUNCT
gujaf-48	107	13	and	and	CCONJ
gujaf-48	107	14	jensen	jensen	PROPN
gujaf-48	107	15	and	and	CCONJ
gujaf-48	107	16	meckling	meckling	NOUN
gujaf-48	107	17	(	(	PUNCT
gujaf-48	107	18	1976	1976	NUM
gujaf-48	107	19	)	)	PUNCT
gujaf-48	107	20	,	,	PUNCT
gujaf-48	107	21	the	the	DET
gujaf-48	107	22	agency	agency	NOUN
gujaf-48	107	23	theory	theory	NOUN
gujaf-48	107	24	is	be	AUX
gujaf-48	107	25	based	base	VERB
gujaf-48	107	26	on	on	ADP
gujaf-48	107	27	the	the	DET
gujaf-48	107	28	contractual	contractual	ADJ
gujaf-48	107	29	view	view	NOUN
gujaf-48	107	30	of	of	ADP
gujaf-48	107	31	the	the	DET
gujaf-48	107	32	firm	firm	NOUN
gujaf-48	107	33	,	,	PUNCT
gujaf-48	107	34	and	and	CCONJ
gujaf-48	107	35	hence	hence	ADV
gujaf-48	107	36	focuses	focus	VERB
gujaf-48	107	37	on	on	ADP
gujaf-48	107	38	the	the	DET
gujaf-48	107	39	relationship	relationship	NOUN
gujaf-48	107	40	between	between	ADP
gujaf-48	107	41	the	the	DET
gujaf-48	107	42	principals	principal	NOUN
gujaf-48	107	43	(	(	PUNCT
gujaf-48	107	44	shareholders	shareholder	NOUN
gujaf-48	107	45	)	)	PUNCT
gujaf-48	107	46	and	and	CCONJ
gujaf-48	107	47	the	the	DET
gujaf-48	107	48	agents	agent	NOUN
gujaf-48	107	49	(	(	PUNCT
gujaf-48	107	50	executives	executive	NOUN
gujaf-48	107	51	and	and	CCONJ
gujaf-48	107	52	managers	manager	NOUN
gujaf-48	107	53	)	)	PUNCT
gujaf-48	107	54	of	of	ADP
gujaf-48	107	55	the	the	DET
gujaf-48	107	56	company	company	NOUN
gujaf-48	107	57	.	.	PUNCT
gujaf-48	108	1	gusau	gusau	PROPN
gujaf-48	108	2	journal	journal	PROPN
gujaf-48	108	3	of	of	ADP
gujaf-48	108	4	accounting	accounting	NOUN
gujaf-48	108	5	and	and	CCONJ
gujaf-48	108	6	finance	finance	NOUN
gujaf-48	108	7	,	,	PUNCT
gujaf-48	108	8	vol	vol	NOUN
gujaf-48	108	9	.	.	PROPN
gujaf-48	108	10	2	2	NUM
gujaf-48	108	11	,	,	PUNCT
gujaf-48	108	12	issue	issue	NOUN
gujaf-48	108	13	1	1	NUM
gujaf-48	108	14	,	,	PUNCT
gujaf-48	108	15	april	april	PROPN
gujaf-48	108	16	,	,	PUNCT
gujaf-48	108	17	2021	2021	NUM
gujaf-48	108	18	7	7	NUM
gujaf-48	108	19	3	3	NUM
gujaf-48	108	20	.	.	PUNCT
gujaf-48	108	21	methodology	methodology	NOUN
gujaf-48	108	22	and	and	CCONJ
gujaf-48	108	23	models	model	VERB
gujaf-48	108	24	the	the	DET
gujaf-48	108	25	study	study	NOUN
gujaf-48	108	26	employed	employ	VERB
gujaf-48	108	27	causal	causal	PROPN
gujaf-48	108	28	comparative	comparative	ADJ
gujaf-48	108	29	research	research	NOUN
gujaf-48	108	30	design	design	NOUN
gujaf-48	108	31	.	.	PUNCT
gujaf-48	109	1	the	the	DET
gujaf-48	109	2	study	study	NOUN
gujaf-48	109	3	population	population	NOUN
gujaf-48	109	4	is	be	AUX
gujaf-48	109	5	the	the	DET
gujaf-48	109	6	14	14	NUM
gujaf-48	109	7	commercial	commercial	ADJ
gujaf-48	109	8	banks	bank	NOUN
gujaf-48	109	9	quoted	quote	VERB
gujaf-48	109	10	on	on	ADP
gujaf-48	109	11	the	the	DET
gujaf-48	109	12	nigerian	nigerian	ADJ
gujaf-48	109	13	stock	stock	NOUN
gujaf-48	109	14	exchange	exchange	PROPN
gujaf-48	109	15	(	(	PUNCT
gujaf-48	109	16	nse	nse	NOUN
gujaf-48	109	17	)	)	PUNCT
gujaf-48	109	18	as	as	ADP
gujaf-48	109	19	at	at	ADP
gujaf-48	109	20	december	december	PROPN
gujaf-48	109	21	31	31	NUM
gujaf-48	109	22	st	st	PROPN
gujaf-48	109	23	,	,	PUNCT
gujaf-48	109	24	2018	2018	NUM
gujaf-48	109	25	.	.	PUNCT
gujaf-48	110	1	census	census	NOUN
gujaf-48	110	2	approach	approach	NOUN
gujaf-48	110	3	was	be	AUX
gujaf-48	110	4	adopted	adopt	VERB
gujaf-48	110	5	and	and	CCONJ
gujaf-48	110	6	as	as	SCONJ
gujaf-48	110	7	such	such	DET
gujaf-48	110	8	the	the	DET
gujaf-48	110	9	entire	entire	ADJ
gujaf-48	110	10	population	population	NOUN
gujaf-48	110	11	was	be	AUX
gujaf-48	110	12	used	use	VERB
gujaf-48	110	13	in	in	ADP
gujaf-48	110	14	the	the	DET
gujaf-48	110	15	analysis	analysis	NOUN
gujaf-48	110	16	based	base	VERB
gujaf-48	110	17	on	on	ADP
gujaf-48	110	18	availability	availability	NOUN
gujaf-48	110	19	of	of	ADP
gujaf-48	110	20	data	datum	NOUN
gujaf-48	110	21	.	.	PUNCT
gujaf-48	111	1	secondary	secondary	ADJ
gujaf-48	111	2	data	datum	NOUN
gujaf-48	111	3	source	source	NOUN
gujaf-48	111	4	were	be	AUX
gujaf-48	111	5	utilized	utilize	VERB
gujaf-48	111	6	and	and	CCONJ
gujaf-48	111	7	information	information	NOUN
gujaf-48	111	8	needed	need	VERB
gujaf-48	111	9	were	be	AUX
gujaf-48	111	10	extracted	extract	VERB
gujaf-48	111	11	from	from	ADP
gujaf-48	111	12	the	the	DET
gujaf-48	111	13	published	publish	VERB
gujaf-48	111	14	annual	annual	ADJ
gujaf-48	111	15	financial	financial	ADJ
gujaf-48	111	16	statement	statement	NOUN
gujaf-48	111	17	of	of	ADP
gujaf-48	111	18	banks	bank	NOUN
gujaf-48	111	19	.	.	PUNCT
gujaf-48	112	1	panel	panel	NOUN
gujaf-48	112	2	least	least	ADJ
gujaf-48	112	3	square	square	ADJ
gujaf-48	112	4	technique	technique	NOUN
gujaf-48	112	5	was	be	AUX
gujaf-48	112	6	employed	employ	VERB
gujaf-48	112	7	for	for	ADP
gujaf-48	112	8	the	the	DET
gujaf-48	112	9	study	study	NOUN
gujaf-48	112	10	.	.	PUNCT
gujaf-48	113	1	the	the	DET
gujaf-48	113	2	robust	robust	ADJ
gujaf-48	113	3	ordinary	ordinary	ADJ
gujaf-48	113	4	least	least	ADJ
gujaf-48	113	5	square	square	ADJ
gujaf-48	113	6	and	and	CCONJ
gujaf-48	113	7	the	the	DET
gujaf-48	113	8	generalized	generalized	ADJ
gujaf-48	113	9	least	least	ADJ
gujaf-48	113	10	square	square	NOUN
gujaf-48	113	11	were	be	AUX
gujaf-48	113	12	used	use	VERB
gujaf-48	113	13	which	which	PRON
gujaf-48	113	14	includes	include	VERB
gujaf-48	113	15	fixed	fix	VERB
gujaf-48	113	16	effect	effect	NOUN
gujaf-48	113	17	and	and	CCONJ
gujaf-48	113	18	random	random	ADJ
gujaf-48	113	19	effect	effect	NOUN
gujaf-48	113	20	models	model	NOUN
gujaf-48	113	21	.	.	PUNCT
gujaf-48	114	1	various	various	ADJ
gujaf-48	114	2	validations	validation	NOUN
gujaf-48	114	3	tools	tool	NOUN
gujaf-48	114	4	were	be	AUX
gujaf-48	114	5	used	use	VERB
gujaf-48	114	6	to	to	PART
gujaf-48	114	7	validate	validate	VERB
gujaf-48	114	8	both	both	PRON
gujaf-48	114	9	the	the	DET
gujaf-48	114	10	data	datum	NOUN
gujaf-48	114	11	and	and	CCONJ
gujaf-48	114	12	the	the	DET
gujaf-48	114	13	tool	tool	NOUN
gujaf-48	114	14	of	of	ADP
gujaf-48	114	15	data	datum	NOUN
gujaf-48	114	16	analysis	analysis	NOUN
gujaf-48	114	17	which	which	PRON
gujaf-48	114	18	includes	include	VERB
gujaf-48	114	19	multicolinearity	multicolinearity	NOUN
gujaf-48	114	20	,	,	PUNCT
gujaf-48	114	21	normality	normality	NOUN
gujaf-48	114	22	,	,	PUNCT
gujaf-48	114	23	heteroscedasticity	heteroscedasticity	NOUN
gujaf-48	114	24	,	,	PUNCT
gujaf-48	114	25	hausman	hausman	PROPN
gujaf-48	114	26	specification	specification	NOUN
gujaf-48	114	27	,	,	PUNCT
gujaf-48	114	28	langrange	langrange	NOUN
gujaf-48	114	29	multiplier	multipli	ADJ
gujaf-48	114	30	tests	test	NOUN
gujaf-48	114	31	for	for	ADP
gujaf-48	114	32	establishing	establish	VERB
gujaf-48	114	33	panel	panel	NOUN
gujaf-48	114	34	effect	effect	NOUN
gujaf-48	114	35	.	.	PUNCT
gujaf-48	115	1	the	the	DET
gujaf-48	115	2	banks	bank	NOUN
gujaf-48	115	3	were	be	AUX
gujaf-48	115	4	partitioned	partition	VERB
gujaf-48	115	5	into	into	ADP
gujaf-48	115	6	two	two	NUM
gujaf-48	115	7	and	and	CCONJ
gujaf-48	115	8	this	this	PRON
gujaf-48	115	9	was	be	AUX
gujaf-48	115	10	achieved	achieve	VERB
gujaf-48	115	11	through	through	ADP
gujaf-48	115	12	the	the	DET
gujaf-48	115	13	categorization	categorization	NOUN
gujaf-48	115	14	of	of	ADP
gujaf-48	115	15	the	the	DET
gujaf-48	115	16	banks	bank	NOUN
gujaf-48	115	17	into	into	ADP
gujaf-48	115	18	high	high	ADJ
gujaf-48	115	19	levered	lever	VERB
gujaf-48	115	20	banks	bank	NOUN
gujaf-48	115	21	and	and	CCONJ
gujaf-48	115	22	low	low	ADJ
gujaf-48	115	23	levered	lever	VERB
gujaf-48	115	24	banks	bank	NOUN
gujaf-48	115	25	.	.	PUNCT
gujaf-48	116	1	this	this	DET
gujaf-48	116	2	method	method	NOUN
gujaf-48	116	3	was	be	AUX
gujaf-48	116	4	adopted	adopt	VERB
gujaf-48	116	5	from	from	ADP
gujaf-48	116	6	farouk	farouk	PROPN
gujaf-48	116	7	(	(	PUNCT
gujaf-48	116	8	2018	2018	NUM
gujaf-48	116	9	)	)	PUNCT
gujaf-48	116	10	and	and	CCONJ
gujaf-48	116	11	arun	arun	PROPN
gujaf-48	116	12	,	,	PUNCT
gujaf-48	116	13	almahrog	almahrog	NOUN
gujaf-48	116	14	and	and	CCONJ
gujaf-48	116	15	aribi	aribi	PROPN
gujaf-48	116	16	(	(	PUNCT
gujaf-48	116	17	2015	2015	NUM
gujaf-48	116	18	)	)	PUNCT
gujaf-48	116	19	,	,	PUNCT
gujaf-48	116	20	where	where	SCONJ
gujaf-48	116	21	they	they	PRON
gujaf-48	116	22	used	use	VERB
gujaf-48	116	23	mean	mean	NOUN
gujaf-48	116	24	and	and	CCONJ
gujaf-48	116	25	median	median	NOUN
gujaf-48	116	26	respectively	respectively	ADV
gujaf-48	116	27	as	as	ADP
gujaf-48	116	28	the	the	DET
gujaf-48	116	29	basis	basis	NOUN
gujaf-48	116	30	of	of	ADP
gujaf-48	116	31	partitioning	partition	VERB
gujaf-48	116	32	the	the	DET
gujaf-48	116	33	firm	firm	NOUN
gujaf-48	116	34	into	into	ADP
gujaf-48	116	35	high	high	ADJ
gujaf-48	116	36	levered	lever	VERB
gujaf-48	116	37	and	and	CCONJ
gujaf-48	116	38	levered	lever	VERB
gujaf-48	116	39	and	and	CCONJ
gujaf-48	116	40	high	high	ADJ
gujaf-48	116	41	debt	debt	NOUN
gujaf-48	116	42	and	and	CCONJ
gujaf-48	116	43	low	low	ADJ
gujaf-48	116	44	debt	debt	NOUN
gujaf-48	116	45	firms	firm	NOUN
gujaf-48	116	46	respectively	respectively	ADV
gujaf-48	116	47	.	.	PUNCT
gujaf-48	117	1	the	the	DET
gujaf-48	117	2	average	average	ADJ
gujaf-48	117	3	mean	mean	NOUN
gujaf-48	117	4	was	be	AUX
gujaf-48	117	5	0.85	0.85	NUM
gujaf-48	117	6	.	.	PUNCT
gujaf-48	118	1	therefore	therefore	ADV
gujaf-48	118	2	,	,	PUNCT
gujaf-48	118	3	any	any	DET
gujaf-48	118	4	bank	bank	NOUN
gujaf-48	118	5	whose	whose	DET
gujaf-48	118	6	leverage	leverage	NOUN
gujaf-48	118	7	is	be	AUX
gujaf-48	118	8	from	from	ADP
gujaf-48	118	9	0.85	0.85	NUM
gujaf-48	118	10	and	and	CCONJ
gujaf-48	118	11	above	above	ADV
gujaf-48	118	12	are	be	AUX
gujaf-48	118	13	categorized	categorize	VERB
gujaf-48	118	14	as	as	ADP
gujaf-48	118	15	high	high	ADJ
gujaf-48	118	16	levered	lever	VERB
gujaf-48	118	17	banks	bank	NOUN
gujaf-48	118	18	and	and	CCONJ
gujaf-48	118	19	those	those	DET
gujaf-48	118	20	banks	bank	NOUN
gujaf-48	118	21	whose	whose	DET
gujaf-48	118	22	leverage	leverage	NOUN
gujaf-48	118	23	is	be	AUX
gujaf-48	118	24	0.84	0.84	NUM
gujaf-48	118	25	and	and	CCONJ
gujaf-48	118	26	below	below	ADV
gujaf-48	118	27	are	be	AUX
gujaf-48	118	28	considered	consider	VERB
gujaf-48	118	29	as	as	ADP
gujaf-48	118	30	low	low	ADJ
gujaf-48	118	31	levered	lever	VERB
gujaf-48	118	32	banks	bank	NOUN
gujaf-48	118	33	.	.	PUNCT
gujaf-48	119	1	from	from	ADP
gujaf-48	119	2	this	this	PRON
gujaf-48	119	3	,	,	PUNCT
gujaf-48	119	4	sixty	sixty	NUM
gujaf-48	119	5	-	-	PUNCT
gujaf-48	119	6	eight	eight	NUM
gujaf-48	119	7	(	(	PUNCT
gujaf-48	119	8	68	68	NUM
gujaf-48	119	9	)	)	PUNCT
gujaf-48	119	10	observations	observation	NOUN
gujaf-48	119	11	fall	fall	VERB
gujaf-48	119	12	under	under	ADP
gujaf-48	119	13	the	the	DET
gujaf-48	119	14	low	low	ADJ
gujaf-48	119	15	levered	lever	VERB
gujaf-48	119	16	banks	bank	NOUN
gujaf-48	119	17	,	,	PUNCT
gujaf-48	119	18	while	while	SCONJ
gujaf-48	119	19	one	one	NUM
gujaf-48	119	20	hundred	hundred	NUM
gujaf-48	119	21	(	(	PUNCT
gujaf-48	119	22	100	100	NUM
gujaf-48	119	23	)	)	PUNCT
gujaf-48	119	24	observations	observation	NOUN
gujaf-48	119	25	fall	fall	VERB
gujaf-48	119	26	under	under	ADP
gujaf-48	119	27	the	the	DET
gujaf-48	119	28	high	high	ADJ
gujaf-48	119	29	levered	lever	VERB
gujaf-48	119	30	banks	bank	NOUN
gujaf-48	119	31	making	make	VERB
gujaf-48	119	32	a	a	DET
gujaf-48	119	33	total	total	NOUN
gujaf-48	119	34	of	of	ADP
gujaf-48	119	35	one	one	NUM
gujaf-48	119	36	hundred	hundred	NUM
gujaf-48	119	37	and	and	CCONJ
gujaf-48	119	38	sixty	sixty	NUM
gujaf-48	119	39	-	-	PUNCT
gujaf-48	119	40	eight	eight	NUM
gujaf-48	119	41	(	(	PUNCT
gujaf-48	119	42	168	168	NUM
gujaf-48	119	43	)	)	PUNCT
gujaf-48	119	44	observations	observation	NOUN
gujaf-48	119	45	.	.	PUNCT
gujaf-48	120	1	following	follow	VERB
gujaf-48	120	2	the	the	DET
gujaf-48	120	3	review	review	NOUN
gujaf-48	120	4	of	of	ADP
gujaf-48	120	5	literature	literature	NOUN
gujaf-48	120	6	,	,	PUNCT
gujaf-48	120	7	the	the	DET
gujaf-48	120	8	models	model	NOUN
gujaf-48	120	9	below	below	ADV
gujaf-48	120	10	have	have	AUX
gujaf-48	120	11	been	be	AUX
gujaf-48	120	12	developed	develop	VERB
gujaf-48	120	13	based	base	VERB
gujaf-48	120	14	on	on	ADP
gujaf-48	120	15	the	the	DET
gujaf-48	120	16	review	review	NOUN
gujaf-48	120	17	of	of	ADP
gujaf-48	120	18	variables	variable	NOUN
gujaf-48	120	19	.	.	PUNCT
gujaf-48	121	1	tqit	tqit	NOUN
gujaf-48	121	2	=	=	PUNCT
gujaf-48	121	3	βo	βo	PROPN
gujaf-48	121	4	+	+	NUM
gujaf-48	121	5	β1ceopit	β1ceopit	VERB
gujaf-48	121	6	+	+	CCONJ
gujaf-48	121	7	β2ccomit	β2ccomit	PRON
gujaf-48	121	8	+	+	CCONJ
gujaf-48	121	9	β3	β3	VERB
gujaf-48	121	10	hpdiit	hpdiit	ADJ
gujaf-48	121	11	+	+	CCONJ
gujaf-48	121	12	β4esowit	β4esowit	NOUN
gujaf-48	121	13	+	+	NUM
gujaf-48	121	14	β5ceop*esowit	β5ceop*esowit	NOUN
gujaf-48	121	15	+	+	CCONJ
gujaf-48	121	16	β6ccom*esowit	β6ccom*esowit	ADJ
gujaf-48	121	17	+	+	CCONJ
gujaf-48	121	18	β7	β7	ADJ
gujaf-48	121	19	hpdi*esowit	hpdi*esowit	NOUN
gujaf-48	121	20	+	+	CCONJ
gujaf-48	121	21	β8esowit	β8esowit	NOUN
gujaf-48	121	22	+	+	CCONJ
gujaf-48	121	23	β9fszit	β9fszit	PROPN
gujaf-48	121	24	+	+	CCONJ
gujaf-48	121	25	eit	eit	INTJ
gujaf-48	121	26	tq	tq	ADP
gujaf-48	121	27	=	=	PROPN
gujaf-48	121	28	tobin	tobin	PROPN
gujaf-48	121	29	’s	’s	PART
gujaf-48	121	30	q	q	X
gujaf-48	121	31	(	(	PUNCT
gujaf-48	121	32	value	value	NOUN
gujaf-48	121	33	of	of	ADP
gujaf-48	121	34	bank	bank	NOUN
gujaf-48	121	35	)	)	PUNCT
gujaf-48	121	36	,	,	PUNCT
gujaf-48	121	37	ceop	ceop	PROPN
gujaf-48	121	38	:	:	PUNCT
gujaf-48	121	39	ceo	ceo	NOUN
gujaf-48	121	40	pay	pay	PROPN
gujaf-48	121	41	,	,	PUNCT
gujaf-48	121	42	ccom	ccom	ADJ
gujaf-48	121	43	:	:	PUNCT
gujaf-48	121	44	chairman	chairman	NOUN
gujaf-48	121	45	’s	’s	PART
gujaf-48	121	46	compensation	compensation	NOUN
gujaf-48	121	47	,	,	PUNCT
gujaf-48	121	48	hpdi	hpdi	VERB
gujaf-48	121	49	:	:	PUNCT
gujaf-48	121	50	highest	high	ADJ
gujaf-48	121	51	paid	pay	VERB
gujaf-48	121	52	director	director	NOUN
gujaf-48	121	53	,	,	PUNCT
gujaf-48	121	54	esow	esow	PROPN
gujaf-48	121	55	:	:	PUNCT
gujaf-48	121	56	executive	executive	ADJ
gujaf-48	121	57	share	share	NOUN
gujaf-48	121	58	ownership	ownership	NOUN
gujaf-48	121	59	,	,	PUNCT
gujaf-48	121	60	fsz	fsz	NOUN
gujaf-48	121	61	:	:	PUNCT
gujaf-48	121	62	firm	firm	ADJ
gujaf-48	121	63	size	size	NOUN
gujaf-48	121	64	,	,	PUNCT
gujaf-48	121	65	e	e	NOUN
gujaf-48	121	66	:	:	PUNCT
gujaf-48	121	67	error	error	NOUN
gujaf-48	121	68	term	term	NOUN
gujaf-48	121	69	,	,	PUNCT
gujaf-48	121	70	i	i	PRON
gujaf-48	121	71	and	and	CCONJ
gujaf-48	121	72	t	t	PROPN
gujaf-48	121	73	:	:	PUNCT
gujaf-48	121	74	banks	bank	NOUN
gujaf-48	121	75	i	i	PRON
gujaf-48	121	76	and	and	CCONJ
gujaf-48	121	77	year	year	NOUN
gujaf-48	121	78	t.	t.	NOUN
gujaf-48	121	79	table	table	NOUN
gujaf-48	121	80	1	1	NUM
gujaf-48	121	81	:	:	PUNCT
gujaf-48	121	82	variables	variable	NOUN
gujaf-48	121	83	and	and	CCONJ
gujaf-48	121	84	measurements	measurement	NOUN
gujaf-48	121	85	s	s	PART
gujaf-48	121	86	/	/	SYM
gujaf-48	121	87	n	n	CCONJ
gujaf-48	121	88	variable	variable	ADJ
gujaf-48	121	89	status	status	NOUN
gujaf-48	121	90	measurement	measurement	NOUN
gujaf-48	121	91	justification	justification	NOUN
gujaf-48	121	92	1	1	NUM
gujaf-48	121	93	tobin	tobin	NOUN
gujaf-48	121	94	’s	’s	PART
gujaf-48	121	95	q	q	PROPN
gujaf-48	121	96	dependent	dependent	ADJ
gujaf-48	121	97	variable	variable	ADJ
gujaf-48	121	98	market	market	NOUN
gujaf-48	121	99	value	value	NOUN
gujaf-48	121	100	of	of	ADP
gujaf-48	121	101	all	all	DET
gujaf-48	121	102	shares	share	NOUN
gujaf-48	121	103	in	in	ADP
gujaf-48	121	104	issue	issue	NOUN
gujaf-48	121	105	plus	plus	CCONJ
gujaf-48	121	106	market	market	NOUN
gujaf-48	121	107	value	value	NOUN
gujaf-48	121	108	of	of	ADP
gujaf-48	121	109	all	all	DET
gujaf-48	121	110	liabilities	liability	NOUN
gujaf-48	121	111	divided	divide	VERB
gujaf-48	121	112	by	by	ADP
gujaf-48	121	113	replacement	replacement	NOUN
gujaf-48	121	114	value	value	NOUN
gujaf-48	121	115	of	of	ADP
gujaf-48	121	116	all	all	DET
gujaf-48	121	117	production	production	NOUN
gujaf-48	121	118	capacity	capacity	NOUN
gujaf-48	121	119	wolfe	wolfe	PROPN
gujaf-48	121	120	and	and	CCONJ
gujaf-48	121	121	aidar	aidar	PROPN
gujaf-48	121	122	sauaia	sauaia	PROPN
gujaf-48	121	123	(	(	PUNCT
gujaf-48	121	124	2003	2003	NUM
gujaf-48	121	125	)	)	PUNCT
gujaf-48	121	126	2	2	NUM
gujaf-48	121	127	ceo	ceo	NOUN
gujaf-48	121	128	pay	pay	VERB
gujaf-48	121	129	independent	independent	ADJ
gujaf-48	121	130	variable	variable	NOUN
gujaf-48	121	131	the	the	DET
gujaf-48	121	132	total	total	ADJ
gujaf-48	121	133	pay	pay	NOUN
gujaf-48	121	134	to	to	ADP
gujaf-48	121	135	the	the	DET
gujaf-48	121	136	ceo	ceo	PROPN
gujaf-48	121	137	kruger	kruger	PROPN
gujaf-48	121	138	&	&	CCONJ
gujaf-48	121	139	deysel	deysel	PROPN
gujaf-48	121	140	(	(	PUNCT
gujaf-48	121	141	2015	2015	NUM
gujaf-48	121	142	)	)	PUNCT
gujaf-48	121	143	.	.	PUNCT
gujaf-48	122	1	3	3	NUM
gujaf-48	122	2	chairman	chairman	NOUN
gujaf-48	122	3	’s	’s	PART
gujaf-48	122	4	compensation	compensation	NOUN
gujaf-48	122	5	independent	independent	ADJ
gujaf-48	122	6	variable	variable	NOUN
gujaf-48	122	7	the	the	DET
gujaf-48	122	8	total	total	ADJ
gujaf-48	122	9	compensation	compensation	NOUN
gujaf-48	122	10	to	to	ADP
gujaf-48	122	11	the	the	DET
gujaf-48	122	12	chairman	chairman	NOUN
gujaf-48	122	13	of	of	ADP
gujaf-48	122	14	the	the	DET
gujaf-48	122	15	board	board	NOUN
gujaf-48	122	16	ozkan	ozkan	NOUN
gujaf-48	122	17	(	(	PUNCT
gujaf-48	122	18	2011	2011	NUM
gujaf-48	122	19	)	)	PUNCT
gujaf-48	122	20	.	.	PUNCT
gujaf-48	123	1	4	4	NUM
gujaf-48	123	2	highest	highest	ADV
gujaf-48	123	3	paid	pay	VERB
gujaf-48	123	4	director	director	NOUN
gujaf-48	123	5	independent	independent	ADJ
gujaf-48	123	6	variable	variable	ADJ
gujaf-48	123	7	total	total	ADJ
gujaf-48	123	8	pay	pay	NOUN
gujaf-48	123	9	to	to	ADP
gujaf-48	123	10	the	the	DET
gujaf-48	123	11	highest	high	ADJ
gujaf-48	123	12	paid	pay	VERB
gujaf-48	123	13	director	director	NOUN
gujaf-48	123	14	krauter	krauter	PROPN
gujaf-48	123	15	&	&	CCONJ
gujaf-48	123	16	sousa	sousa	PROPN
gujaf-48	123	17	(	(	PUNCT
gujaf-48	123	18	2013	2013	NUM
gujaf-48	123	19	)	)	PUNCT
gujaf-48	123	20	5	5	NUM
gujaf-48	123	21	executive	executive	NOUN
gujaf-48	123	22	share	share	NOUN
gujaf-48	123	23	moderator	moderator	NOUN
gujaf-48	123	24	ratio	ratio	NOUN
gujaf-48	123	25	of	of	ADP
gujaf-48	123	26	shares	share	NOUN
gujaf-48	123	27	held	hold	VERB
gujaf-48	123	28	by	by	ADP
gujaf-48	123	29	farouk	farouk	PROPN
gujaf-48	123	30	(	(	PUNCT
gujaf-48	123	31	2018	2018	NUM
gujaf-48	123	32	)	)	PUNCT
gujaf-48	123	33	gusau	gusau	ADJ
gujaf-48	123	34	journal	journal	NOUN
gujaf-48	123	35	of	of	ADP
gujaf-48	123	36	accounting	accounting	NOUN
gujaf-48	123	37	and	and	CCONJ
gujaf-48	123	38	finance	finance	NOUN
gujaf-48	123	39	,	,	PUNCT
gujaf-48	123	40	vol	vol	NOUN
gujaf-48	123	41	.	.	PROPN
gujaf-48	123	42	2	2	NUM
gujaf-48	123	43	,	,	PUNCT
gujaf-48	123	44	issue	issue	NOUN
gujaf-48	123	45	1	1	NUM
gujaf-48	123	46	,	,	PUNCT
gujaf-48	123	47	april	april	PROPN
gujaf-48	123	48	,	,	PUNCT
gujaf-48	123	49	2021	2021	NUM
gujaf-48	123	50	8	8	NUM
gujaf-48	123	51	ownership	ownership	NOUN
gujaf-48	123	52	variable	variable	ADJ
gujaf-48	123	53	executive	executive	ADJ
gujaf-48	123	54	directors	director	NOUN
gujaf-48	123	55	to	to	PART
gujaf-48	123	56	total	total	VERB
gujaf-48	123	57	shares	share	NOUN
gujaf-48	123	58	outstanding	outstanding	ADJ
gujaf-48	123	59	.	.	PUNCT
gujaf-48	124	1	6	6	NUM
gujaf-48	124	2	firm	firm	ADJ
gujaf-48	124	3	size	size	NOUN
gujaf-48	124	4	control	control	NOUN
gujaf-48	124	5	variable	variable	ADJ
gujaf-48	124	6	total	total	ADJ
gujaf-48	124	7	value	value	NOUN
gujaf-48	124	8	of	of	ADP
gujaf-48	124	9	customers	customer	NOUN
gujaf-48	124	10	’	'	PUNCT
gujaf-48	124	11	deposit	deposit	PROPN
gujaf-48	124	12	yusuf	yusuf	PROPN
gujaf-48	124	13	&	&	CCONJ
gujaf-48	124	14	abubakar	abubakar	PROPN
gujaf-48	124	15	(	(	PUNCT
gujaf-48	124	16	2014	2014	NUM
gujaf-48	124	17	)	)	PUNCT
gujaf-48	124	18	,	,	PUNCT
gujaf-48	124	19	olalekan	olalekan	PROPN
gujaf-48	124	20	,	,	PUNCT
gujaf-48	124	21	&	&	CCONJ
gujaf-48	124	22	bodunde	bodunde	PROPN
gujaf-48	124	23	(	(	PUNCT
gujaf-48	124	24	2015	2015	NUM
gujaf-48	124	25	)	)	PUNCT
gujaf-48	124	26	.	.	PUNCT
gujaf-48	125	1	4	4	X
gujaf-48	125	2	.	.	X
gujaf-48	125	3	regression	regression	NOUN
gujaf-48	125	4	results	result	NOUN
gujaf-48	125	5	and	and	CCONJ
gujaf-48	125	6	analysis	analysis	NOUN
gujaf-48	125	7	4.1	4.1	NUM
gujaf-48	125	8	descriptive	descriptive	ADJ
gujaf-48	125	9	analysis	analysis	NOUN
gujaf-48	125	10	first	first	ADV
gujaf-48	125	11	,	,	PUNCT
gujaf-48	125	12	the	the	DET
gujaf-48	125	13	descriptive	descriptive	ADJ
gujaf-48	125	14	analysis	analysis	NOUN
gujaf-48	125	15	table	table	NOUN
gujaf-48	125	16	is	be	AUX
gujaf-48	125	17	presented	present	VERB
gujaf-48	125	18	under	under	ADP
gujaf-48	125	19	table	table	NOUN
gujaf-48	125	20	2	2	NUM
gujaf-48	125	21	berawhich	berawhich	NOUN
gujaf-48	125	22	shows	show	VERB
gujaf-48	125	23	the	the	DET
gujaf-48	125	24	smallest	small	ADJ
gujaf-48	125	25	and	and	CCONJ
gujaf-48	125	26	largest	large	ADJ
gujaf-48	125	27	value	value	NOUN
gujaf-48	125	28	of	of	ADP
gujaf-48	125	29	each	each	DET
gujaf-48	125	30	data	datum	NOUN
gujaf-48	125	31	set	set	VERB
gujaf-48	125	32	,	,	PUNCT
gujaf-48	125	33	mean	mean	VERB
gujaf-48	125	34	values	value	NOUN
gujaf-48	125	35	,	,	PUNCT
gujaf-48	125	36	standard	standard	ADJ
gujaf-48	125	37	deviation	deviation	NOUN
gujaf-48	125	38	,	,	PUNCT
gujaf-48	125	39	jacque	jacque	NOUN
gujaf-48	125	40	bera	bera	NOUN
gujaf-48	125	41	and	and	CCONJ
gujaf-48	125	42	shapiro	shapiro	PROPN
gujaf-48	125	43	wilk	wilk	PROPN
gujaf-48	125	44	of	of	ADP
gujaf-48	125	45	the	the	DET
gujaf-48	125	46	variables	variable	NOUN
gujaf-48	125	47	of	of	ADP
gujaf-48	125	48	the	the	DET
gujaf-48	125	49	study	study	NOUN
gujaf-48	125	50	.	.	PUNCT
gujaf-48	126	1	table	table	NOUN
gujaf-48	126	2	2	2	NUM
gujaf-48	126	3	:	:	PUNCT
gujaf-48	127	1	descriptive	descriptive	ADJ
gujaf-48	127	2	table	table	NOUN
gujaf-48	127	3	variables	variable	VERB
gujaf-48	127	4	small	small	ADJ
gujaf-48	127	5	large	large	ADJ
gujaf-48	127	6	average	average	ADJ
gujaf-48	127	7	std	std	NOUN
gujaf-48	127	8	.	.	PUNCT
gujaf-48	127	9	dev	dev	PROPN
gujaf-48	127	10	sk	sk	PROPN
gujaf-48	127	11	.	.	PROPN
gujaf-48	127	12	test	test	PROPN
gujaf-48	127	13	s.	s.	PROPN
gujaf-48	127	14	wilk	wilk	PROPN
gujaf-48	127	15	tobin	tobin	PROPN
gujaf-48	127	16	’s	’s	PART
gujaf-48	127	17	q	q	PROPN
gujaf-48	127	18	28.19	28.19	NUM
gujaf-48	127	19	85.00	85.00	NUM
gujaf-48	127	20	60.56	60.56	NUM
gujaf-48	127	21	11.38	11.38	NUM
gujaf-48	127	22	0.0537	0.0537	NUM
gujaf-48	127	23	0.02501	0.02501	NUM
gujaf-48	127	24	ceop	ceop	NOUN
gujaf-48	127	25	15.63	15.63	NUM
gujaf-48	127	26	22.14	22.14	NUM
gujaf-48	127	27	19.35	19.35	NUM
gujaf-48	127	28	0.960	0.960	NUM
gujaf-48	127	29	0.0023	0.0023	NUM
gujaf-48	127	30	0.00555	0.00555	NUM
gujaf-48	127	31	ccom	ccom	ADP
gujaf-48	127	32	13.01	13.01	NUM
gujaf-48	127	33	18.09	18.09	NUM
gujaf-48	127	34	16.36	16.36	NUM
gujaf-48	127	35	1.025	1.025	NUM
gujaf-48	127	36	0.0225	0.0225	NUM
gujaf-48	127	37	0.00021	0.00021	NUM
gujaf-48	127	38	hpdi	hpdi	VERB
gujaf-48	127	39	13.99	13.99	NUM
gujaf-48	127	40	19.68	19.68	NUM
gujaf-48	127	41	17.87	17.87	NUM
gujaf-48	127	42	0.818	0.818	NUM
gujaf-48	127	43	0.0000	0.0000	NUM
gujaf-48	127	44	0.00022	0.00022	NUM
gujaf-48	127	45	esow	esow	NOUN
gujaf-48	127	46	0.0001	0.0001	NUM
gujaf-48	127	47	0.347	0.347	NUM
gujaf-48	127	48	0.069	0.069	NUM
gujaf-48	127	49	0.078	0.078	NUM
gujaf-48	127	50	0.0000	0.0000	NUM
gujaf-48	127	51	0.00000	0.00000	NUM
gujaf-48	127	52	fsz	fsz	NOUN
gujaf-48	127	53	18.35	18.35	NUM
gujaf-48	127	54	22.13	22.13	NUM
gujaf-48	127	55	20.42	20.42	NUM
gujaf-48	127	56	0.86	0.86	NUM
gujaf-48	127	57	0.0924	0.0924	NUM
gujaf-48	127	58	0.12134	0.12134	NUM
gujaf-48	127	59	source	source	NOUN
gujaf-48	127	60	:	:	PUNCT
gujaf-48	127	61	output	output	NOUN
gujaf-48	127	62	stata	stata	VERB
gujaf-48	127	63	13	13	NUM
gujaf-48	127	64	table	table	NOUN
gujaf-48	127	65	2	2	NUM
gujaf-48	127	66	shows	show	VERB
gujaf-48	127	67	the	the	DET
gujaf-48	127	68	smallest	small	ADJ
gujaf-48	127	69	value	value	NOUN
gujaf-48	127	70	for	for	ADP
gujaf-48	127	71	value	value	NOUN
gujaf-48	127	72	(	(	PUNCT
gujaf-48	127	73	tobin	tobin	PROPN
gujaf-48	127	74	’s	’s	PART
gujaf-48	127	75	q	q	X
gujaf-48	127	76	)	)	PUNCT
gujaf-48	127	77	is	be	AUX
gujaf-48	127	78	28.19	28.19	NUM
gujaf-48	127	79	which	which	PRON
gujaf-48	127	80	imply	imply	VERB
gujaf-48	127	81	that	that	SCONJ
gujaf-48	127	82	the	the	DET
gujaf-48	127	83	mitobin	mitobin	NOUN
gujaf-48	127	84	’s	’s	PART
gujaf-48	127	85	qum	qum	PROPN
gujaf-48	127	86	value	value	NOUN
gujaf-48	127	87	for	for	ADP
gujaf-48	127	88	value	value	NOUN
gujaf-48	127	89	was	be	AUX
gujaf-48	127	90	0.2819	0.2819	NUM
gujaf-48	127	91	within	within	ADP
gujaf-48	127	92	the	the	DET
gujaf-48	127	93	period	period	NOUN
gujaf-48	127	94	of	of	ADP
gujaf-48	127	95	the	the	DET
gujaf-48	127	96	study	study	NOUN
gujaf-48	127	97	for	for	ADP
gujaf-48	127	98	the	the	DET
gujaf-48	127	99	banks	bank	NOUN
gujaf-48	127	100	.	.	PUNCT
gujaf-48	128	1	meanwhile	meanwhile	ADV
gujaf-48	128	2	,	,	PUNCT
gujaf-48	128	3	when	when	SCONJ
gujaf-48	128	4	matched	match	VERB
gujaf-48	128	5	with	with	ADP
gujaf-48	128	6	the	the	DET
gujaf-48	128	7	largest	large	ADJ
gujaf-48	128	8	value	value	NOUN
gujaf-48	128	9	of	of	ADP
gujaf-48	128	10	value	value	NOUN
gujaf-48	128	11	,	,	PUNCT
gujaf-48	128	12	it	it	PRON
gujaf-48	128	13	shows	show	VERB
gujaf-48	128	14	that	that	SCONJ
gujaf-48	128	15	tobin	tobin	PROPN
gujaf-48	128	16	’s	’s	PART
gujaf-48	128	17	q	q	NOUN
gujaf-48	128	18	was	be	AUX
gujaf-48	128	19	at	at	ADP
gujaf-48	128	20	its	its	PRON
gujaf-48	128	21	peak	peak	NOUN
gujaf-48	128	22	to	to	ADP
gujaf-48	128	23	the	the	DET
gujaf-48	128	24	level	level	NOUN
gujaf-48	128	25	of	of	ADP
gujaf-48	128	26	0.85	0.85	NUM
gujaf-48	128	27	.	.	PUNCT
gujaf-48	129	1	the	the	DET
gujaf-48	129	2	average	average	ADJ
gujaf-48	129	3	value	value	NOUN
gujaf-48	129	4	additionally	additionally	ADV
gujaf-48	129	5	substantiates	substantiate	VERB
gujaf-48	129	6	the	the	DET
gujaf-48	129	7	fact	fact	NOUN
gujaf-48	129	8	that	that	SCONJ
gujaf-48	129	9	the	the	DET
gujaf-48	129	10	financial	financial	ADJ
gujaf-48	129	11	performance	performance	NOUN
gujaf-48	129	12	was	be	AUX
gujaf-48	129	13	high	high	ADJ
gujaf-48	129	14	for	for	ADP
gujaf-48	129	15	the	the	DET
gujaf-48	129	16	period	period	NOUN
gujaf-48	129	17	.	.	PUNCT
gujaf-48	130	1	ceo	ceo	NOUN
gujaf-48	130	2	pay	pay	PROPN
gujaf-48	130	3	recorded	record	VERB
gujaf-48	130	4	a	a	DET
gujaf-48	130	5	smallest	small	ADJ
gujaf-48	130	6	value	value	NOUN
gujaf-48	130	7	of	of	ADP
gujaf-48	130	8	n850	n850	NUM
gujaf-48	130	9	,	,	PUNCT
gujaf-48	130	10	000	000	NUM
gujaf-48	130	11	and	and	CCONJ
gujaf-48	130	12	largest	large	ADJ
gujaf-48	130	13	value	value	NOUN
gujaf-48	130	14	of	of	ADP
gujaf-48	130	15	about	about	ADP
gujaf-48	130	16	n4	n4	PROPN
gujaf-48	130	17	,	,	PUNCT
gujaf-48	130	18	000,000	000,000	NUM
gujaf-48	130	19	which	which	PRON
gujaf-48	130	20	connotes	connote	VERB
gujaf-48	130	21	that	that	SCONJ
gujaf-48	130	22	the	the	PRON
gujaf-48	130	23	within	within	ADP
gujaf-48	130	24	the	the	DET
gujaf-48	130	25	banking	banking	NOUN
gujaf-48	130	26	sector	sector	NOUN
gujaf-48	130	27	and	and	CCONJ
gujaf-48	130	28	the	the	DET
gujaf-48	130	29	period	period	NOUN
gujaf-48	130	30	studied	study	VERB
gujaf-48	130	31	,	,	PUNCT
gujaf-48	130	32	there	there	PRON
gujaf-48	130	33	were	be	VERB
gujaf-48	130	34	banks	bank	NOUN
gujaf-48	130	35	that	that	PRON
gujaf-48	130	36	pay	pay	VERB
gujaf-48	130	37	their	their	PRON
gujaf-48	130	38	chief	chief	ADJ
gujaf-48	130	39	executive	executive	ADJ
gujaf-48	130	40	officer	officer	NOUN
gujaf-48	130	41	below	below	ADP
gujaf-48	130	42	a	a	DET
gujaf-48	130	43	million	million	NUM
gujaf-48	130	44	naira	naira	NOUN
gujaf-48	130	45	implying	imply	VERB
gujaf-48	130	46	the	the	DET
gujaf-48	130	47	least	least	ADJ
gujaf-48	130	48	pay	pay	NOUN
gujaf-48	130	49	.	.	PUNCT
gujaf-48	131	1	however	however	ADV
gujaf-48	131	2	,	,	PUNCT
gujaf-48	131	3	the	the	DET
gujaf-48	131	4	highest	high	ADJ
gujaf-48	131	5	pay	pay	NOUN
gujaf-48	131	6	for	for	ADP
gujaf-48	131	7	ceos	ceos	NOUN
gujaf-48	131	8	was	be	AUX
gujaf-48	131	9	about	about	ADV
gujaf-48	131	10	four	four	NUM
gujaf-48	131	11	(	(	PUNCT
gujaf-48	131	12	4	4	NUM
gujaf-48	131	13	)	)	PUNCT
gujaf-48	131	14	million	million	NUM
gujaf-48	131	15	naira	naira	NOUN
gujaf-48	131	16	within	within	ADP
gujaf-48	131	17	the	the	DET
gujaf-48	131	18	period	period	NOUN
gujaf-48	131	19	.	.	PUNCT
gujaf-48	132	1	compensation	compensation	NOUN
gujaf-48	132	2	to	to	ADP
gujaf-48	132	3	chairmen	chairman	NOUN
gujaf-48	132	4	had	have	VERB
gujaf-48	132	5	smallest	smallest	ADJ
gujaf-48	132	6	value	value	NOUN
gujaf-48	132	7	of	of	ADP
gujaf-48	132	8	n1	n1	NOUN
gujaf-48	132	9	,	,	PUNCT
gujaf-48	132	10	500	500	NUM
gujaf-48	132	11	,	,	PUNCT
gujaf-48	132	12	000	000	NUM
gujaf-48	132	13	and	and	CCONJ
gujaf-48	132	14	a	a	DET
gujaf-48	132	15	largest	large	ADJ
gujaf-48	132	16	value	value	NOUN
gujaf-48	132	17	of	of	ADP
gujaf-48	132	18	n6	n6	PROPN
gujaf-48	132	19	,	,	PUNCT
gujaf-48	132	20	600,000	600,000	NUM
gujaf-48	132	21	which	which	PRON
gujaf-48	132	22	means	mean	VERB
gujaf-48	132	23	that	that	SCONJ
gujaf-48	132	24	the	the	DET
gujaf-48	132	25	mitobin	mitobin	NOUN
gujaf-48	132	26	’s	’s	PROPN
gujaf-48	132	27	qum	qum	PROPN
gujaf-48	132	28	amount	amount	NOUN
gujaf-48	132	29	paid	pay	VERB
gujaf-48	132	30	by	by	ADP
gujaf-48	132	31	banks	bank	NOUN
gujaf-48	132	32	to	to	ADP
gujaf-48	132	33	chairman	chairman	NOUN
gujaf-48	132	34	of	of	ADP
gujaf-48	132	35	the	the	DET
gujaf-48	132	36	board	board	NOUN
gujaf-48	132	37	was	be	AUX
gujaf-48	132	38	one	one	NUM
gujaf-48	132	39	million	million	NUM
gujaf-48	132	40	five	five	NUM
gujaf-48	132	41	hundred	hundred	NUM
gujaf-48	132	42	thousand	thousand	NUM
gujaf-48	132	43	naira	naira	NOUN
gujaf-48	132	44	,	,	PUNCT
gujaf-48	132	45	while	while	SCONJ
gujaf-48	132	46	the	the	DET
gujaf-48	132	47	largest	large	ADJ
gujaf-48	132	48	amount	amount	NOUN
gujaf-48	132	49	paid	pay	VERB
gujaf-48	132	50	to	to	PART
gujaf-48	132	51	board	board	VERB
gujaf-48	132	52	chairman	chairman	NOUN
gujaf-48	132	53	for	for	ADP
gujaf-48	132	54	the	the	DET
gujaf-48	132	55	period	period	NOUN
gujaf-48	132	56	stood	stand	VERB
gujaf-48	132	57	at	at	ADP
gujaf-48	132	58	about	about	ADV
gujaf-48	132	59	six	six	NUM
gujaf-48	132	60	million	million	NUM
gujaf-48	132	61	naira	naira	NOUN
gujaf-48	132	62	.	.	PUNCT
gujaf-48	133	1	highest	high	ADJ
gujaf-48	133	2	paid	pay	VERB
gujaf-48	133	3	director	director	NOUN
gujaf-48	133	4	had	have	VERB
gujaf-48	133	5	a	a	DET
gujaf-48	133	6	smallest	small	ADJ
gujaf-48	133	7	value	value	NOUN
gujaf-48	133	8	of	of	ADP
gujaf-48	133	9	n1,700,000	n1,700,000	PROPN
gujaf-48	133	10	and	and	CCONJ
gujaf-48	133	11	largest	large	ADJ
gujaf-48	133	12	value	value	NOUN
gujaf-48	133	13	of	of	ADP
gujaf-48	133	14	n6,850,000	n6,850,000	NOUN
gujaf-48	133	15	which	which	PRON
gujaf-48	133	16	means	mean	VERB
gujaf-48	133	17	that	that	SCONJ
gujaf-48	133	18	there	there	PRON
gujaf-48	133	19	was	be	VERB
gujaf-48	133	20	is	be	AUX
gujaf-48	133	21	a	a	DET
gujaf-48	133	22	member	member	NOUN
gujaf-48	133	23	of	of	ADP
gujaf-48	133	24	the	the	DET
gujaf-48	133	25	board	board	NOUN
gujaf-48	133	26	of	of	ADP
gujaf-48	133	27	directors	director	NOUN
gujaf-48	133	28	whose	whose	DET
gujaf-48	133	29	least	least	ADJ
gujaf-48	133	30	pay	pay	VERB
gujaf-48	133	31	amongst	amongst	ADP
gujaf-48	133	32	the	the	DET
gujaf-48	133	33	highest	high	ADJ
gujaf-48	133	34	paid	pay	VERB
gujaf-48	133	35	director	director	NOUN
gujaf-48	133	36	stood	stand	VERB
gujaf-48	133	37	at	at	ADP
gujaf-48	133	38	one	one	NUM
gujaf-48	133	39	million	million	NUM
gujaf-48	133	40	,	,	PUNCT
gujaf-48	133	41	seven	seven	NUM
gujaf-48	133	42	hundred	hundred	NUM
gujaf-48	133	43	thousand	thousand	NUM
gujaf-48	133	44	naira	naira	NOUN
gujaf-48	133	45	,	,	PUNCT
gujaf-48	133	46	while	while	SCONJ
gujaf-48	133	47	,	,	PUNCT
gujaf-48	133	48	the	the	DET
gujaf-48	133	49	largest	large	ADJ
gujaf-48	133	50	amount	amount	NOUN
gujaf-48	133	51	recorded	record	VERB
gujaf-48	133	52	for	for	ADP
gujaf-48	133	53	highest	high	ADJ
gujaf-48	133	54	paid	pay	VERB
gujaf-48	133	55	director	director	NOUN
gujaf-48	133	56	amongst	amongst	ADP
gujaf-48	133	57	the	the	DET
gujaf-48	133	58	board	board	NOUN
gujaf-48	133	59	members	member	NOUN
gujaf-48	133	60	was	be	AUX
gujaf-48	133	61	about	about	ADV
gujaf-48	133	62	six	six	NUM
gujaf-48	133	63	million	million	NUM
gujaf-48	133	64	naira	naira	NOUN
gujaf-48	133	65	.	.	PUNCT
gujaf-48	134	1	shares	share	NOUN
gujaf-48	134	2	owned	own	VERB
gujaf-48	134	3	by	by	ADP
gujaf-48	134	4	executives	executive	NOUN
gujaf-48	134	5	showed	show	VERB
gujaf-48	134	6	a	a	DET
gujaf-48	134	7	smallest	small	ADJ
gujaf-48	134	8	value	value	NOUN
gujaf-48	134	9	of	of	ADP
gujaf-48	134	10	less	less	ADJ
gujaf-48	134	11	than	than	ADP
gujaf-48	134	12	1	1	NUM
gujaf-48	134	13	%	%	NOUN
gujaf-48	134	14	and	and	CCONJ
gujaf-48	134	15	largest	large	ADJ
gujaf-48	134	16	value	value	NOUN
gujaf-48	134	17	of	of	ADP
gujaf-48	134	18	71.59	71.59	NUM
gujaf-48	134	19	%	%	NOUN
gujaf-48	134	20	for	for	ADP
gujaf-48	134	21	the	the	DET
gujaf-48	134	22	banks	bank	NOUN
gujaf-48	134	23	in	in	ADP
gujaf-48	134	24	the	the	DET
gujaf-48	134	25	period	period	NOUN
gujaf-48	134	26	under	under	ADP
gujaf-48	134	27	review	review	NOUN
gujaf-48	134	28	.	.	PUNCT
gujaf-48	135	1	the	the	DET
gujaf-48	135	2	average	average	ADJ
gujaf-48	135	3	value	value	NOUN
gujaf-48	135	4	of	of	ADP
gujaf-48	135	5	about	about	ADV
gujaf-48	135	6	9.67	9.67	NUM
gujaf-48	135	7	connotes	connote	NOUN
gujaf-48	135	8	that	that	SCONJ
gujaf-48	135	9	,	,	PUNCT
gujaf-48	135	10	on	on	ADP
gujaf-48	135	11	the	the	DET
gujaf-48	135	12	average	average	ADJ
gujaf-48	135	13	,	,	PUNCT
gujaf-48	135	14	majority	majority	NOUN
gujaf-48	135	15	of	of	ADP
gujaf-48	135	16	the	the	DET
gujaf-48	135	17	executives	executive	NOUN
gujaf-48	135	18	owned	own	VERB
gujaf-48	135	19	at	at	ADP
gujaf-48	135	20	least	least	ADV
gujaf-48	135	21	10	10	NUM
gujaf-48	135	22	%	%	NOUN
gujaf-48	135	23	of	of	ADP
gujaf-48	135	24	the	the	DET
gujaf-48	135	25	total	total	ADJ
gujaf-48	135	26	shares	share	NOUN
gujaf-48	135	27	held	hold	VERB
gujaf-48	135	28	in	in	ADP
gujaf-48	135	29	the	the	DET
gujaf-48	135	30	banks	bank	NOUN
gujaf-48	135	31	for	for	ADP
gujaf-48	135	32	the	the	DET
gujaf-48	135	33	period	period	NOUN
gujaf-48	135	34	.	.	PUNCT
gujaf-48	136	1	the	the	DET
gujaf-48	136	2	probability	probability	NOUN
gujaf-48	136	3	values	value	NOUN
gujaf-48	136	4	from	from	ADP
gujaf-48	136	5	the	the	DET
gujaf-48	136	6	jacque	jacque	ADJ
gujaf-48	136	7	bera	bera	NOUN
gujaf-48	136	8	and	and	CCONJ
gujaf-48	136	9	shapiro	shapiro	PROPN
gujaf-48	136	10	wilk	wilk	PROPN
gujaf-48	136	11	tests	test	NOUN
gujaf-48	136	12	for	for	ADP
gujaf-48	136	13	normality	normality	NOUN
gujaf-48	136	14	shows	show	VERB
gujaf-48	136	15	that	that	SCONJ
gujaf-48	136	16	only	only	ADV
gujaf-48	136	17	the	the	DET
gujaf-48	136	18	highest	high	ADJ
gujaf-48	136	19	paid	pay	VERB
gujaf-48	136	20	director	director	NOUN
gujaf-48	136	21	and	and	CCONJ
gujaf-48	136	22	executive	executive	ADJ
gujaf-48	136	23	ownership	ownership	NOUN
gujaf-48	136	24	variables	variable	NOUN
gujaf-48	136	25	are	be	AUX
gujaf-48	136	26	gusau	gusau	ADJ
gujaf-48	136	27	journal	journal	NOUN
gujaf-48	136	28	of	of	ADP
gujaf-48	136	29	accounting	accounting	NOUN
gujaf-48	136	30	and	and	CCONJ
gujaf-48	136	31	finance	finance	NOUN
gujaf-48	136	32	,	,	PUNCT
gujaf-48	136	33	vol	vol	NOUN
gujaf-48	136	34	.	.	PROPN
gujaf-48	136	35	2	2	NUM
gujaf-48	136	36	,	,	PUNCT
gujaf-48	136	37	issue	issue	NOUN
gujaf-48	136	38	1	1	NUM
gujaf-48	136	39	,	,	PUNCT
gujaf-48	136	40	april	april	PROPN
gujaf-48	136	41	,	,	PUNCT
gujaf-48	136	42	2021	2021	NUM
gujaf-48	136	43	9	9	NUM
gujaf-48	136	44	normally	normally	ADV
gujaf-48	136	45	distributed	distribute	VERB
gujaf-48	136	46	.	.	PUNCT
gujaf-48	137	1	but	but	CCONJ
gujaf-48	137	2	however	however	ADV
gujaf-48	137	3	,	,	PUNCT
gujaf-48	137	4	this	this	PRON
gujaf-48	137	5	does	do	AUX
gujaf-48	137	6	not	not	PART
gujaf-48	137	7	in	in	ADP
gujaf-48	137	8	any	any	DET
gujaf-48	137	9	way	way	NOUN
gujaf-48	137	10	affect	affect	VERB
gujaf-48	137	11	the	the	DET
gujaf-48	137	12	inferences	inference	NOUN
gujaf-48	137	13	to	to	PART
gujaf-48	137	14	be	be	AUX
gujaf-48	137	15	made	make	VERB
gujaf-48	137	16	from	from	ADP
gujaf-48	137	17	the	the	DET
gujaf-48	137	18	result	result	NOUN
gujaf-48	137	19	.	.	PUNCT
gujaf-48	138	1	4.2	4.2	NUM
gujaf-48	138	2	correlation	correlation	NOUN
gujaf-48	138	3	evaluation	evaluation	NOUN
gujaf-48	138	4	the	the	DET
gujaf-48	138	5	correlation	correlation	NOUN
gujaf-48	138	6	evaluation	evaluation	NOUN
gujaf-48	138	7	was	be	AUX
gujaf-48	138	8	done	do	VERB
gujaf-48	138	9	using	use	VERB
gujaf-48	138	10	the	the	DET
gujaf-48	138	11	information	information	NOUN
gujaf-48	138	12	on	on	ADP
gujaf-48	138	13	table	table	NOUN
gujaf-48	138	14	3	3	NUM
gujaf-48	138	15	of	of	ADP
gujaf-48	138	16	the	the	DET
gujaf-48	138	17	study	study	NOUN
gujaf-48	138	18	shown	show	VERB
gujaf-48	138	19	below	below	ADP
gujaf-48	138	20	.	.	PUNCT
gujaf-48	139	1	this	this	DET
gujaf-48	139	2	table	table	NOUN
gujaf-48	139	3	showcased	showcase	VERB
gujaf-48	139	4	the	the	DET
gujaf-48	139	5	values	value	NOUN
gujaf-48	139	6	from	from	ADP
gujaf-48	139	7	pearson	pearson	PROPN
gujaf-48	139	8	correlation	correlation	NOUN
gujaf-48	139	9	test	test	NOUN
gujaf-48	139	10	conducted	conduct	VERB
gujaf-48	139	11	and	and	CCONJ
gujaf-48	139	12	it	it	PRON
gujaf-48	139	13	also	also	ADV
gujaf-48	139	14	shows	show	VERB
gujaf-48	139	15	the	the	DET
gujaf-48	139	16	level	level	NOUN
gujaf-48	139	17	of	of	ADP
gujaf-48	139	18	significance	significance	NOUN
gujaf-48	139	19	of	of	ADP
gujaf-48	139	20	the	the	DET
gujaf-48	139	21	associations	association	NOUN
gujaf-48	139	22	amongst	amongst	ADP
gujaf-48	139	23	variables	variable	NOUN
gujaf-48	139	24	used	use	VERB
gujaf-48	139	25	.	.	PUNCT
gujaf-48	140	1	table	table	NOUN
gujaf-48	140	2	3	3	NUM
gujaf-48	140	3	:	:	PUNCT
gujaf-48	140	4	correlation	correlation	NOUN
gujaf-48	140	5	table	table	NOUN
gujaf-48	140	6	tobin	tobin	PROPN
gujaf-48	140	7	’s	’s	PART
gujaf-48	140	8	q	q	PROPN
gujaf-48	140	9	ceop	ceop	PROPN
gujaf-48	140	10	ccom	ccom	PROPN
gujaf-48	141	1	hpdi	hpdi	PROPN
gujaf-48	141	2	esow	esow	PROPN
gujaf-48	141	3	fs	fs	ADP
gujaf-48	141	4	tobin	tobin	PROPN
gujaf-48	141	5	’s	’s	PART
gujaf-48	141	6	q	q	PROPN
gujaf-48	141	7	1.0000	1.0000	NUM
gujaf-48	141	8	ceop	ceop	NOUN
gujaf-48	141	9	0.1684	0.1684	NUM
gujaf-48	141	10	*	*	NOUN
gujaf-48	141	11	1.0000	1.0000	NUM
gujaf-48	141	12	ccom	ccom	X
gujaf-48	141	13	-0.1742	-0.1742	PROPN
gujaf-48	141	14	*	*	PUNCT
gujaf-48	141	15	0.0501	0.0501	NUM
gujaf-48	141	16	1.0000	1.0000	NUM
gujaf-48	141	17	hpdi	hpdi	NOUN
gujaf-48	141	18	-0.2232	-0.2232	NOUN
gujaf-48	141	19	*	*	PUNCT
gujaf-48	141	20	0.1881	0.1881	NUM
gujaf-48	141	21	*	*	NOUN
gujaf-48	141	22	0.0602	0.0602	NUM
gujaf-48	141	23	1.0000	1.0000	NUM
gujaf-48	141	24	esow	esow	NOUN
gujaf-48	141	25	0.2217	0.2217	NUM
gujaf-48	141	26	*	*	SYM
gujaf-48	141	27	-0.0137	-0.0137	PROPN
gujaf-48	141	28	-0.1112	-0.1112	PROPN
gujaf-48	141	29	-0.0468	-0.0468	X
gujaf-48	142	1	1.0000	1.0000	NUM
gujaf-48	142	2	fs	fs	ADP
gujaf-48	142	3	0.1185	0.1185	NUM
gujaf-48	142	4	0.3692	0.3692	NUM
gujaf-48	142	5	*	*	SYM
gujaf-48	142	6	-0.1320	-0.1320	NOUN
gujaf-48	143	1	0.5356	0.5356	NUM
gujaf-48	143	2	*	*	SYM
gujaf-48	143	3	0.1302	0.1302	NUM
gujaf-48	143	4	1.0000	1.0000	NUM
gujaf-48	143	5	*	*	PUNCT
gujaf-48	143	6	acceptable	acceptable	ADJ
gujaf-48	143	7	level	level	NOUN
gujaf-48	143	8	of	of	ADP
gujaf-48	143	9	significance	significance	NOUN
gujaf-48	143	10	is	be	AUX
gujaf-48	143	11	at	at	ADP
gujaf-48	143	12	5	5	NUM
gujaf-48	143	13	%	%	NOUN
gujaf-48	143	14	table	table	NOUN
gujaf-48	143	15	3	3	NUM
gujaf-48	143	16	showed	show	VERB
gujaf-48	143	17	the	the	DET
gujaf-48	143	18	financial	financial	ADJ
gujaf-48	143	19	performance	performance	NOUN
gujaf-48	143	20	as	as	SCONJ
gujaf-48	143	21	proxied	proxie	VERB
gujaf-48	143	22	with	with	ADP
gujaf-48	143	23	tobin	tobin	PROPN
gujaf-48	143	24	’s	’s	PART
gujaf-48	143	25	q	q	PUNCT
gujaf-48	143	26	to	to	PART
gujaf-48	143	27	be	be	AUX
gujaf-48	143	28	positively	positively	ADV
gujaf-48	143	29	correlated	correlate	VERB
gujaf-48	143	30	with	with	ADP
gujaf-48	143	31	ceo	ceo	NOUN
gujaf-48	143	32	pay	pay	NOUN
gujaf-48	143	33	to	to	ADP
gujaf-48	143	34	the	the	DET
gujaf-48	143	35	level	level	NOUN
gujaf-48	143	36	of	of	ADP
gujaf-48	143	37	16	16	NUM
gujaf-48	143	38	%	%	NOUN
gujaf-48	143	39	.	.	PUNCT
gujaf-48	144	1	this	this	PRON
gujaf-48	144	2	means	mean	VERB
gujaf-48	144	3	that	that	SCONJ
gujaf-48	144	4	tobin	tobin	PROPN
gujaf-48	144	5	’s	’s	PART
gujaf-48	144	6	q	q	PROPN
gujaf-48	144	7	has	have	VERB
gujaf-48	144	8	straight	straight	ADJ
gujaf-48	144	9	link	link	NOUN
gujaf-48	144	10	and	and	CCONJ
gujaf-48	144	11	association	association	NOUN
gujaf-48	144	12	with	with	ADP
gujaf-48	144	13	ceo	ceo	NOUN
gujaf-48	144	14	pay	pay	NOUN
gujaf-48	144	15	.	.	PUNCT
gujaf-48	145	1	compensation	compensation	NOUN
gujaf-48	145	2	to	to	ADP
gujaf-48	145	3	chairman	chairman	NOUN
gujaf-48	145	4	was	be	AUX
gujaf-48	145	5	found	find	VERB
gujaf-48	145	6	to	to	PART
gujaf-48	145	7	exact	exact	VERB
gujaf-48	145	8	negative	negative	ADJ
gujaf-48	145	9	relationship	relationship	NOUN
gujaf-48	145	10	on	on	ADP
gujaf-48	145	11	financial	financial	ADJ
gujaf-48	145	12	performance	performance	NOUN
gujaf-48	145	13	to	to	ADP
gujaf-48	145	14	the	the	DET
gujaf-48	145	15	level	level	NOUN
gujaf-48	145	16	of	of	ADP
gujaf-48	145	17	17	17	NUM
gujaf-48	145	18	%	%	NOUN
gujaf-48	145	19	which	which	PRON
gujaf-48	145	20	connote	connote	VERB
gujaf-48	145	21	also	also	ADV
gujaf-48	145	22	an	an	DET
gujaf-48	145	23	indirect	indirect	ADJ
gujaf-48	145	24	link	link	NOUN
gujaf-48	145	25	between	between	ADP
gujaf-48	145	26	tobin	tobin	PROPN
gujaf-48	145	27	’s	’s	PART
gujaf-48	145	28	q	q	NOUN
gujaf-48	145	29	and	and	CCONJ
gujaf-48	145	30	chairman	chairman	NOUN
gujaf-48	145	31	’s	’s	PART
gujaf-48	145	32	compensation	compensation	NOUN
gujaf-48	145	33	variables	variable	NOUN
gujaf-48	145	34	.	.	PUNCT
gujaf-48	146	1	tobin	tobin	PROPN
gujaf-48	146	2	’s	’s	PART
gujaf-48	146	3	q	q	PUNCT
gujaf-48	146	4	showed	show	VERB
gujaf-48	146	5	a	a	DET
gujaf-48	146	6	negative	negative	ADJ
gujaf-48	146	7	association	association	NOUN
gujaf-48	146	8	linking	link	VERB
gujaf-48	146	9	highest	highest	ADV
gujaf-48	146	10	paid	pay	VERB
gujaf-48	146	11	director	director	NOUN
gujaf-48	146	12	at	at	ADP
gujaf-48	146	13	a	a	DET
gujaf-48	146	14	level	level	NOUN
gujaf-48	146	15	of	of	ADP
gujaf-48	146	16	22	22	NUM
gujaf-48	146	17	%	%	NOUN
gujaf-48	146	18	.	.	PUNCT
gujaf-48	147	1	therefore	therefore	ADV
gujaf-48	147	2	,	,	PUNCT
gujaf-48	147	3	this	this	PRON
gujaf-48	147	4	showed	show	VERB
gujaf-48	147	5	a	a	DET
gujaf-48	147	6	correlation	correlation	NOUN
gujaf-48	147	7	between	between	ADP
gujaf-48	147	8	the	the	DET
gujaf-48	147	9	two	two	NUM
gujaf-48	147	10	variables	variable	NOUN
gujaf-48	147	11	and	and	CCONJ
gujaf-48	147	12	thus	thus	ADV
gujaf-48	147	13	implying	implying	ADJ
gujaf-48	147	14	movement	movement	NOUN
gujaf-48	147	15	in	in	ADP
gujaf-48	147	16	different	different	ADJ
gujaf-48	147	17	direction	direction	NOUN
gujaf-48	147	18	.	.	PUNCT
gujaf-48	148	1	executive	executive	ADJ
gujaf-48	148	2	share	share	NOUN
gujaf-48	148	3	ownership	ownership	NOUN
gujaf-48	148	4	was	be	AUX
gujaf-48	148	5	found	find	VERB
gujaf-48	148	6	to	to	PART
gujaf-48	148	7	have	have	VERB
gujaf-48	148	8	positive	positive	ADJ
gujaf-48	148	9	link	link	NOUN
gujaf-48	148	10	with	with	ADP
gujaf-48	148	11	tobin	tobin	PROPN
gujaf-48	148	12	’s	’s	PART
gujaf-48	148	13	q	q	PROPN
gujaf-48	148	14	of	of	ADP
gujaf-48	148	15	banks	bank	NOUN
gujaf-48	148	16	thus	thus	ADV
gujaf-48	148	17	suggesting	suggest	VERB
gujaf-48	148	18	a	a	DET
gujaf-48	148	19	direct	direct	ADJ
gujaf-48	148	20	link	link	NOUN
gujaf-48	148	21	at	at	ADP
gujaf-48	148	22	a	a	DET
gujaf-48	148	23	magnitude	magnitude	NOUN
gujaf-48	148	24	of	of	ADP
gujaf-48	148	25	22	22	NUM
gujaf-48	148	26	%	%	NOUN
gujaf-48	148	27	.	.	PUNCT
gujaf-48	149	1	firm	firm	ADJ
gujaf-48	149	2	size	size	NOUN
gujaf-48	149	3	used	use	VERB
gujaf-48	149	4	as	as	ADP
gujaf-48	149	5	control	control	NOUN
gujaf-48	149	6	variable	variable	NOUN
gujaf-48	149	7	has	have	VERB
gujaf-48	149	8	positive	positive	ADJ
gujaf-48	149	9	association	association	NOUN
gujaf-48	149	10	with	with	ADP
gujaf-48	149	11	tobin	tobin	PROPN
gujaf-48	149	12	’s	’s	PART
gujaf-48	149	13	q	q	NOUN
gujaf-48	149	14	at	at	ADP
gujaf-48	149	15	a	a	DET
gujaf-48	149	16	level	level	NOUN
gujaf-48	149	17	of	of	ADP
gujaf-48	149	18	about	about	ADV
gujaf-48	149	19	11	11	NUM
gujaf-48	149	20	%	%	NOUN
gujaf-48	149	21	which	which	PRON
gujaf-48	149	22	implies	imply	VERB
gujaf-48	149	23	direct	direct	ADJ
gujaf-48	149	24	link	link	NOUN
gujaf-48	149	25	between	between	ADP
gujaf-48	149	26	firm	firm	ADJ
gujaf-48	149	27	size	size	NOUN
gujaf-48	149	28	and	and	CCONJ
gujaf-48	149	29	tobin	tobin	PROPN
gujaf-48	149	30	’s	’s	PART
gujaf-48	149	31	q.	q.	PROPN
gujaf-48	149	32	generally	generally	ADV
gujaf-48	149	33	,	,	PUNCT
gujaf-48	149	34	the	the	DET
gujaf-48	149	35	association	association	NOUN
gujaf-48	149	36	amongst	amongst	ADP
gujaf-48	149	37	the	the	DET
gujaf-48	149	38	explanatory	explanatory	ADJ
gujaf-48	149	39	variables	variable	NOUN
gujaf-48	149	40	of	of	ADP
gujaf-48	149	41	the	the	DET
gujaf-48	149	42	study	study	NOUN
gujaf-48	149	43	was	be	AUX
gujaf-48	149	44	found	find	VERB
gujaf-48	149	45	to	to	PART
gujaf-48	149	46	be	be	AUX
gujaf-48	149	47	largely	largely	ADV
gujaf-48	149	48	not	not	PART
gujaf-48	149	49	significant	significant	ADJ
gujaf-48	149	50	and	and	CCONJ
gujaf-48	149	51	this	this	PRON
gujaf-48	149	52	is	be	AUX
gujaf-48	149	53	what	what	PRON
gujaf-48	149	54	is	be	AUX
gujaf-48	149	55	expected	expect	VERB
gujaf-48	149	56	.	.	PUNCT
gujaf-48	150	1	however	however	ADV
gujaf-48	150	2	,	,	PUNCT
gujaf-48	150	3	on	on	ADP
gujaf-48	150	4	overall	overall	ADJ
gujaf-48	150	5	,	,	PUNCT
gujaf-48	150	6	variance	variance	NOUN
gujaf-48	150	7	inflation	inflation	NOUN
gujaf-48	150	8	factor	factor	NOUN
gujaf-48	150	9	(	(	PUNCT
gujaf-48	150	10	vif	vif	NOUN
gujaf-48	150	11	)	)	PUNCT
gujaf-48	150	12	and	and	CCONJ
gujaf-48	150	13	tolerance	tolerance	NOUN
gujaf-48	150	14	values	value	NOUN
gujaf-48	150	15	were	be	AUX
gujaf-48	150	16	estimated	estimate	VERB
gujaf-48	150	17	and	and	CCONJ
gujaf-48	150	18	the	the	DET
gujaf-48	150	19	results	result	NOUN
gujaf-48	150	20	show	show	VERB
gujaf-48	150	21	absence	absence	NOUN
gujaf-48	150	22	of	of	ADP
gujaf-48	150	23	multicollinearity	multicollinearity	NOUN
gujaf-48	150	24	(	(	PUNCT
gujaf-48	150	25	cassey	cassey	PROPN
gujaf-48	150	26	&	&	CCONJ
gujaf-48	150	27	anderson	anderson	PROPN
gujaf-48	150	28	,	,	PUNCT
gujaf-48	150	29	1999	1999	NUM
gujaf-48	150	30	)	)	PUNCT
gujaf-48	150	31	.	.	PUNCT
gujaf-48	151	1	to	to	PART
gujaf-48	151	2	further	far	ADV
gujaf-48	151	3	allay	allay	VERB
gujaf-48	151	4	the	the	DET
gujaf-48	151	5	fear	fear	NOUN
gujaf-48	151	6	,	,	PUNCT
gujaf-48	151	7	the	the	DET
gujaf-48	151	8	mean	mean	NOUN
gujaf-48	151	9	vif	vif	NOUN
gujaf-48	151	10	was	be	AUX
gujaf-48	151	11	estimated	estimate	VERB
gujaf-48	151	12	and	and	CCONJ
gujaf-48	151	13	the	the	DET
gujaf-48	151	14	value	value	NOUN
gujaf-48	151	15	of	of	ADP
gujaf-48	151	16	1.29	1.29	NUM
gujaf-48	151	17	was	be	AUX
gujaf-48	151	18	arrived	arrive	VERB
gujaf-48	151	19	at	at	ADP
gujaf-48	151	20	which	which	PRON
gujaf-48	151	21	connotes	connote	VERB
gujaf-48	151	22	that	that	SCONJ
gujaf-48	151	23	multicollinearity	multicollinearity	NOUN
gujaf-48	151	24	is	be	AUX
gujaf-48	151	25	not	not	PART
gujaf-48	151	26	threat	threat	NOUN
gujaf-48	151	27	to	to	ADP
gujaf-48	151	28	the	the	DET
gujaf-48	151	29	inferences	inference	NOUN
gujaf-48	151	30	from	from	ADP
gujaf-48	151	31	the	the	DET
gujaf-48	151	32	result	result	NOUN
gujaf-48	151	33	.	.	PUNCT
gujaf-48	152	1	the	the	DET
gujaf-48	152	2	allowable	allowable	ADJ
gujaf-48	152	3	vif	vif	NOUN
gujaf-48	152	4	is	be	AUX
gujaf-48	152	5	that	that	SCONJ
gujaf-48	152	6	it	it	PRON
gujaf-48	152	7	must	must	AUX
gujaf-48	152	8	be	be	AUX
gujaf-48	152	9	consistently	consistently	ADV
gujaf-48	152	10	less	less	ADJ
gujaf-48	152	11	than	than	ADP
gujaf-48	152	12	10	10	NUM
gujaf-48	152	13	in	in	ADP
gujaf-48	152	14	all	all	DET
gujaf-48	152	15	situations	situation	NOUN
gujaf-48	152	16	to	to	PART
gujaf-48	152	17	be	be	AUX
gujaf-48	152	18	adjudged	adjudge	VERB
gujaf-48	152	19	free	free	ADJ
gujaf-48	152	20	from	from	ADP
gujaf-48	152	21	multicolinearity	multicolinearity	NOUN
gujaf-48	152	22	problem	problem	NOUN
gujaf-48	152	23	.	.	PUNCT
gujaf-48	153	1	4.3	4.3	NUM
gujaf-48	153	2	regression	regression	NOUN
gujaf-48	153	3	analysis	analysis	NOUN
gujaf-48	153	4	this	this	DET
gujaf-48	153	5	section	section	NOUN
gujaf-48	153	6	presents	present	VERB
gujaf-48	153	7	analyses	analysis	NOUN
gujaf-48	153	8	,	,	PUNCT
gujaf-48	153	9	interpret	interpret	VERB
gujaf-48	153	10	and	and	CCONJ
gujaf-48	153	11	make	make	VERB
gujaf-48	153	12	comparison	comparison	NOUN
gujaf-48	153	13	between	between	ADP
gujaf-48	153	14	the	the	DET
gujaf-48	153	15	high	high	ADJ
gujaf-48	153	16	and	and	CCONJ
gujaf-48	153	17	low	low	ADJ
gujaf-48	153	18	levered	lever	VERB
gujaf-48	153	19	banks	bank	NOUN
gujaf-48	153	20	in	in	ADP
gujaf-48	153	21	relation	relation	NOUN
gujaf-48	153	22	to	to	ADP
gujaf-48	153	23	executive	executive	NOUN
gujaf-48	153	24	compensation	compensation	NOUN
gujaf-48	153	25	and	and	CCONJ
gujaf-48	153	26	share	share	VERB
gujaf-48	153	27	ownership	ownership	NOUN
gujaf-48	153	28	on	on	ADP
gujaf-48	153	29	financial	financial	ADJ
gujaf-48	153	30	performance	performance	NOUN
gujaf-48	153	31	proxied	proxie	VERB
gujaf-48	153	32	with	with	ADP
gujaf-48	153	33	tobin	tobin	PROPN
gujaf-48	153	34	’s	’s	PART
gujaf-48	153	35	q.	q.	PROPN
gujaf-48	154	1	it	it	PRON
gujaf-48	154	2	was	be	AUX
gujaf-48	154	3	earlier	early	ADV
gujaf-48	154	4	hypothesized	hypothesize	VERB
gujaf-48	154	5	in	in	ADP
gujaf-48	154	6	section	section	NOUN
gujaf-48	154	7	one	one	NUM
gujaf-48	154	8	that	that	PRON
gujaf-48	154	9	executive	executive	ADJ
gujaf-48	154	10	compensation	compensation	NOUN
gujaf-48	154	11	and	and	CCONJ
gujaf-48	154	12	share	share	NOUN
gujaf-48	154	13	ownership	ownership	NOUN
gujaf-48	154	14	effect	effect	NOUN
gujaf-48	154	15	on	on	ADP
gujaf-48	154	16	financial	financial	ADJ
gujaf-48	154	17	performance	performance	NOUN
gujaf-48	154	18	has	have	VERB
gujaf-48	154	19	no	no	DET
gujaf-48	154	20	significant	significant	ADJ
gujaf-48	154	21	difference	difference	NOUN
gujaf-48	154	22	for	for	ADP
gujaf-48	154	23	high	high	ADJ
gujaf-48	154	24	and	and	CCONJ
gujaf-48	154	25	low	low	ADJ
gujaf-48	154	26	levered	lever	VERB
gujaf-48	154	27	banks	bank	NOUN
gujaf-48	154	28	in	in	ADP
gujaf-48	154	29	nigeria	nigeria	PROPN
gujaf-48	154	30	.	.	PUNCT
gujaf-48	155	1	based	base	VERB
gujaf-48	155	2	on	on	ADP
gujaf-48	155	3	the	the	DET
gujaf-48	155	4	result	result	NOUN
gujaf-48	155	5	below	below	ADP
gujaf-48	155	6	and	and	CCONJ
gujaf-48	155	7	its	its	PRON
gujaf-48	155	8	subsequent	subsequent	ADJ
gujaf-48	155	9	analysis	analysis	NOUN
gujaf-48	155	10	,	,	PUNCT
gujaf-48	155	11	the	the	DET
gujaf-48	155	12	hypothesis	hypothesis	NOUN
gujaf-48	155	13	is	be	AUX
gujaf-48	155	14	tested	test	VERB
gujaf-48	155	15	.	.	PUNCT
gujaf-48	156	1	gusau	gusau	ADJ
gujaf-48	156	2	journal	journal	PROPN
gujaf-48	156	3	of	of	ADP
gujaf-48	156	4	accounting	accounting	NOUN
gujaf-48	156	5	and	and	CCONJ
gujaf-48	156	6	finance	finance	NOUN
gujaf-48	156	7	,	,	PUNCT
gujaf-48	156	8	vol	vol	NOUN
gujaf-48	156	9	.	.	PROPN
gujaf-48	156	10	2	2	NUM
gujaf-48	156	11	,	,	PUNCT
gujaf-48	156	12	issue	issue	NOUN
gujaf-48	156	13	1	1	NUM
gujaf-48	156	14	,	,	PUNCT
gujaf-48	156	15	april	april	PROPN
gujaf-48	156	16	,	,	PUNCT
gujaf-48	156	17	2021	2021	NUM
gujaf-48	156	18	10	10	NUM
gujaf-48	156	19	table	table	NOUN
gujaf-48	156	20	4	4	NUM
gujaf-48	156	21	:	:	PUNCT
gujaf-48	156	22	summary	summary	NOUN
gujaf-48	156	23	of	of	ADP
gujaf-48	156	24	robust	robust	ADJ
gujaf-48	156	25	ols	ol	NOUN
gujaf-48	156	26	regression	regression	VERB
gujaf-48	156	27	high	high	ADJ
gujaf-48	156	28	levered	lever	VERB
gujaf-48	156	29	low	low	ADJ
gujaf-48	156	30	levered	lever	VERB
gujaf-48	156	31	variables	variable	NOUN
gujaf-48	156	32	coeff	coeff	PROPN
gujaf-48	156	33	.	.	PUNCT
gujaf-48	157	1	z	z	NOUN
gujaf-48	157	2	-	-	PUNCT
gujaf-48	157	3	stat	stat	PROPN
gujaf-48	157	4	prob	prob	PROPN
gujaf-48	157	5	coeff	coeff	PROPN
gujaf-48	157	6	.	.	PUNCT
gujaf-48	158	1	z	z	NOUN
gujaf-48	158	2	-	-	PUNCT
gujaf-48	158	3	stat	stat	PROPN
gujaf-48	158	4	prob	prob	NOUN
gujaf-48	158	5	constant	constant	VERB
gujaf-48	158	6	117.2	117.2	NUM
gujaf-48	158	7	10.26	10.26	NUM
gujaf-48	158	8	0.000	0.000	NUM
gujaf-48	158	9	6.382	6.382	NUM
gujaf-48	158	10	6.69	6.69	NUM
gujaf-48	158	11	0.000	0.000	NUM
gujaf-48	158	12	ceop	ceop	NOUN
gujaf-48	158	13	5.702	5.702	NUM
gujaf-48	158	14	1.84	1.84	NUM
gujaf-48	158	15	0.069	0.069	NUM
gujaf-48	158	16	10.40	10.40	NUM
gujaf-48	158	17	1.80	1.80	NUM
gujaf-48	158	18	0.077	0.077	NUM
gujaf-48	158	19	ccom	ccom	X
gujaf-48	158	20	-0.032	-0.032	ADP
gujaf-48	158	21	-0.01	-0.01	NUM
gujaf-48	158	22	0.992	0.992	NUM
gujaf-48	158	23	-7.809	-7.809	PUNCT
gujaf-48	158	24	-1.10	-1.10	NOUN
gujaf-48	158	25	0.277	0.277	NUM
gujaf-48	158	26	hpdi	hpdi	NOUN
gujaf-48	158	27	-0.810	-0.810	PUNCT
gujaf-48	158	28	-2.00	-2.00	NUM
gujaf-48	158	29	0.005	0.005	NUM
gujaf-48	158	30	-0.441	-0.441	NUM
gujaf-48	158	31	-0.57	-0.57	NOUN
gujaf-48	158	32	0.568	0.568	NUM
gujaf-48	158	33	ceop*esow	ceop*esow	ADJ
gujaf-48	158	34	-0.110	-0.110	ADJ
gujaf-48	158	35	-0.04	-0.04	NUM
gujaf-48	158	36	0.972	0.972	NUM
gujaf-48	158	37	-0.305	-0.305	NOUN
gujaf-48	158	38	-0.04	-0.04	NUM
gujaf-48	158	39	0.971	0.971	NUM
gujaf-48	158	40	ccom*esow	ccom*esow	NOUN
gujaf-48	158	41	0.390	0.390	NUM
gujaf-48	158	42	0.16	0.16	NUM
gujaf-48	158	43	0.874	0.874	NUM
gujaf-48	158	44	2.673	2.673	NUM
gujaf-48	158	45	0.38	0.38	NUM
gujaf-48	158	46	0.704	0.704	NUM
gujaf-48	158	47	hpdi*esow	hpdi*esow	NOUN
gujaf-48	158	48	-0.076	-0.076	PROPN
gujaf-48	158	49	-1.00	-1.00	NUM
gujaf-48	158	50	0.322	0.322	NUM
gujaf-48	158	51	-0.114	-0.114	NOUN
gujaf-48	158	52	-0.90	-0.90	NUM
gujaf-48	158	53	0.371	0.371	NUM
gujaf-48	158	54	esow	esow	NOUN
gujaf-48	158	55	0.003	0.003	NUM
gujaf-48	158	56	1.17	1.17	NUM
gujaf-48	158	57	0.243	0.243	NUM
gujaf-48	158	58	0.005	0.005	NUM
gujaf-48	158	59	0.75	0.75	NUM
gujaf-48	158	60	0.455	0.455	NUM
gujaf-48	158	61	fsz	fsz	NOUN
gujaf-48	158	62	-1.820	-1.820	ADP
gujaf-48	158	63	-1.54	-1.54	NOUN
gujaf-48	158	64	-1.54	-1.54	NOUN
gujaf-48	158	65	0.549	0.549	NUM
gujaf-48	158	66	0.25	0.25	NUM
gujaf-48	158	67	0.802	0.802	NUM
gujaf-48	158	68	r	r	NOUN
gujaf-48	158	69	2	2	NUM
gujaf-48	158	70	0.2331	0.2331	NUM
gujaf-48	158	71	0.1829	0.1829	NUM
gujaf-48	158	72	f	f	X
gujaf-48	158	73	-	-	PUNCT
gujaf-48	158	74	statistics	statistic	NOUN
gujaf-48	158	75	3.72	3.72	NUM
gujaf-48	158	76	2.70	2.70	NUM
gujaf-48	158	77	p	p	NOUN
gujaf-48	158	78	-	-	PUNCT
gujaf-48	158	79	values	value	NOUN
gujaf-48	158	80	0.0008	0.0008	NUM
gujaf-48	158	81	0.0132	0.0132	NUM
gujaf-48	158	82	test	test	NOUN
gujaf-48	158	83	of	of	ADP
gujaf-48	158	84	sig	sig	PROPN
gujaf-48	158	85	.	.	PUNCT
gujaf-48	158	86	diff	diff	PROPN
gujaf-48	158	87	.	.	PUNCT
gujaf-48	159	1	(	(	PUNCT
gujaf-48	159	2	f	f	X
gujaf-48	159	3	)	)	PUNCT
gujaf-48	159	4	10.35	10.35	NUM
gujaf-48	159	5	5.19	5.19	NUM
gujaf-48	159	6	probability	probability	NOUN
gujaf-48	159	7	f	f	PROPN
gujaf-48	159	8	0.0559	0.0559	NUM
gujaf-48	159	9	0.3936	0.3936	NUM
gujaf-48	159	10	source	source	NOUN
gujaf-48	159	11	:	:	PUNCT
gujaf-48	159	12	result	result	VERB
gujaf-48	159	13	output	output	NOUN
gujaf-48	159	14	from	from	ADP
gujaf-48	159	15	stata	stata	PROPN
gujaf-48	159	16	13	13	NUM
gujaf-48	159	17	the	the	DET
gujaf-48	159	18	r	r	NOUN
gujaf-48	159	19	2	2	NUM
gujaf-48	159	20	of	of	ADP
gujaf-48	159	21	0.2331	0.2331	NUM
gujaf-48	159	22	and	and	CCONJ
gujaf-48	159	23	0.1829	0.1829	NUM
gujaf-48	159	24	for	for	ADP
gujaf-48	159	25	high	high	ADJ
gujaf-48	159	26	-	-	PUNCT
gujaf-48	159	27	levered	lever	VERB
gujaf-48	159	28	and	and	CCONJ
gujaf-48	159	29	low	low	ADJ
gujaf-48	159	30	levered	lever	VERB
gujaf-48	159	31	banks	bank	NOUN
gujaf-48	159	32	under	under	ADP
gujaf-48	159	33	model	model	PROPN
gujaf-48	159	34	ii	ii	PROPN
gujaf-48	159	35	indicate	indicate	VERB
gujaf-48	159	36	that	that	SCONJ
gujaf-48	159	37	the	the	DET
gujaf-48	159	38	about	about	ADV
gujaf-48	159	39	23	23	NUM
gujaf-48	159	40	%	%	NOUN
gujaf-48	159	41	and	and	CCONJ
gujaf-48	159	42	18	18	NUM
gujaf-48	159	43	%	%	NOUN
gujaf-48	159	44	of	of	ADP
gujaf-48	159	45	the	the	DET
gujaf-48	159	46	changes	change	NOUN
gujaf-48	159	47	in	in	ADP
gujaf-48	159	48	value	value	NOUN
gujaf-48	159	49	of	of	ADP
gujaf-48	159	50	listed	list	VERB
gujaf-48	159	51	banks	bank	NOUN
gujaf-48	159	52	is	be	AUX
gujaf-48	159	53	explained	explain	VERB
gujaf-48	159	54	by	by	ADP
gujaf-48	159	55	the	the	DET
gujaf-48	159	56	ceo	ceo	NOUN
gujaf-48	159	57	pay	pay	NOUN
gujaf-48	159	58	,	,	PUNCT
gujaf-48	159	59	compensation	compensation	NOUN
gujaf-48	159	60	to	to	ADP
gujaf-48	159	61	chairman	chairman	NOUN
gujaf-48	159	62	,	,	PUNCT
gujaf-48	159	63	highest	high	ADJ
gujaf-48	159	64	paid	pay	VERB
gujaf-48	159	65	director	director	NOUN
gujaf-48	159	66	,	,	PUNCT
gujaf-48	159	67	moderated	moderated	ADJ
gujaf-48	159	68	ceo	ceo	NOUN
gujaf-48	159	69	pay	pay	PROPN
gujaf-48	159	70	,	,	PUNCT
gujaf-48	159	71	moderated	moderated	ADJ
gujaf-48	159	72	chairman	chairman	NOUN
gujaf-48	159	73	’s	’s	PART
gujaf-48	159	74	compensation	compensation	NOUN
gujaf-48	159	75	,	,	PUNCT
gujaf-48	159	76	moderated	moderate	VERB
gujaf-48	159	77	highest	highest	ADV
gujaf-48	159	78	paid	pay	VERB
gujaf-48	159	79	director	director	NOUN
gujaf-48	159	80	,	,	PUNCT
gujaf-48	159	81	executive	executive	ADJ
gujaf-48	159	82	share	share	NOUN
gujaf-48	159	83	ownership	ownership	NOUN
gujaf-48	159	84	and	and	CCONJ
gujaf-48	159	85	bank	bank	NOUN
gujaf-48	159	86	size	size	NOUN
gujaf-48	159	87	jointly	jointly	ADV
gujaf-48	159	88	.	.	PUNCT
gujaf-48	160	1	comparing	compare	VERB
gujaf-48	160	2	the	the	DET
gujaf-48	160	3	r	r	NOUN
gujaf-48	160	4	2	2	NUM
gujaf-48	160	5	between	between	ADP
gujaf-48	160	6	the	the	DET
gujaf-48	160	7	high	high	ADJ
gujaf-48	160	8	and	and	CCONJ
gujaf-48	160	9	low	low	ADJ
gujaf-48	160	10	levered	lever	VERB
gujaf-48	160	11	models	model	NOUN
gujaf-48	160	12	,	,	PUNCT
gujaf-48	160	13	it	it	PRON
gujaf-48	160	14	shows	show	VERB
gujaf-48	160	15	that	that	SCONJ
gujaf-48	160	16	the	the	DET
gujaf-48	160	17	independent	independent	ADJ
gujaf-48	160	18	variables	variable	NOUN
gujaf-48	160	19	under	under	ADP
gujaf-48	160	20	the	the	DET
gujaf-48	160	21	high	high	ADJ
gujaf-48	160	22	levered	lever	VERB
gujaf-48	160	23	banks	bank	NOUN
gujaf-48	160	24	explain	explain	VERB
gujaf-48	160	25	the	the	DET
gujaf-48	160	26	dependent	dependent	ADJ
gujaf-48	160	27	variable	variable	NOUN
gujaf-48	160	28	greater	great	ADJ
gujaf-48	160	29	than	than	ADP
gujaf-48	160	30	the	the	DET
gujaf-48	160	31	low	low	ADJ
gujaf-48	160	32	levered	lever	VERB
gujaf-48	160	33	banks	bank	NOUN
gujaf-48	160	34	.	.	PUNCT
gujaf-48	161	1	furthermore	furthermore	ADV
gujaf-48	161	2	,	,	PUNCT
gujaf-48	161	3	the	the	DET
gujaf-48	161	4	test	test	NOUN
gujaf-48	161	5	for	for	ADP
gujaf-48	161	6	significance	significance	NOUN
gujaf-48	161	7	difference	difference	NOUN
gujaf-48	161	8	has	have	VERB
gujaf-48	161	9	a	a	DET
gujaf-48	161	10	chi	chi	ADJ
gujaf-48	161	11	-	-	PUNCT
gujaf-48	161	12	square	square	ADJ
gujaf-48	161	13	value	value	NOUN
gujaf-48	161	14	of	of	ADP
gujaf-48	161	15	10.35	10.35	NUM
gujaf-48	161	16	at	at	ADP
gujaf-48	161	17	10	10	NUM
gujaf-48	161	18	%	%	NOUN
gujaf-48	161	19	level	level	NOUN
gujaf-48	161	20	of	of	ADP
gujaf-48	161	21	significance	significance	NOUN
gujaf-48	161	22	and	and	CCONJ
gujaf-48	161	23	chi	chi	NOUN
gujaf-48	161	24	-	-	PUNCT
gujaf-48	161	25	square	square	NOUN
gujaf-48	161	26	of	of	ADP
gujaf-48	161	27	5.19	5.19	NUM
gujaf-48	161	28	at	at	ADP
gujaf-48	161	29	not	not	PART
gujaf-48	161	30	significant	significant	ADJ
gujaf-48	161	31	at	at	ADP
gujaf-48	161	32	level	level	NOUN
gujaf-48	161	33	of	of	ADP
gujaf-48	161	34	5	5	NUM
gujaf-48	161	35	%	%	NOUN
gujaf-48	161	36	.	.	PUNCT
gujaf-48	162	1	this	this	PRON
gujaf-48	162	2	implies	imply	VERB
gujaf-48	162	3	that	that	SCONJ
gujaf-48	162	4	there	there	PRON
gujaf-48	162	5	is	be	VERB
gujaf-48	162	6	a	a	DET
gujaf-48	162	7	little	little	ADJ
gujaf-48	162	8	difference	difference	NOUN
gujaf-48	162	9	of	of	ADP
gujaf-48	162	10	significance	significance	NOUN
gujaf-48	162	11	between	between	ADP
gujaf-48	162	12	the	the	DET
gujaf-48	162	13	moderated	moderated	ADJ
gujaf-48	162	14	variables	variable	NOUN
gujaf-48	162	15	and	and	CCONJ
gujaf-48	162	16	un	un	ADJ
gujaf-48	162	17	-	-	ADJ
gujaf-48	162	18	moderated	moderated	ADJ
gujaf-48	162	19	variable	variable	NOUN
gujaf-48	162	20	,	,	PUNCT
gujaf-48	162	21	while	while	SCONJ
gujaf-48	162	22	there	there	PRON
gujaf-48	162	23	was	be	VERB
gujaf-48	162	24	no	no	DET
gujaf-48	162	25	significant	significant	ADJ
gujaf-48	162	26	in	in	ADP
gujaf-48	162	27	the	the	DET
gujaf-48	162	28	difference	difference	NOUN
gujaf-48	162	29	recorded	record	VERB
gujaf-48	162	30	between	between	ADP
gujaf-48	162	31	the	the	DET
gujaf-48	162	32	moderated	moderated	ADJ
gujaf-48	162	33	and	and	CCONJ
gujaf-48	162	34	un	un	ADJ
gujaf-48	162	35	-	-	ADJ
gujaf-48	162	36	moderated	moderated	ADJ
gujaf-48	162	37	variables	variable	NOUN
gujaf-48	162	38	for	for	ADP
gujaf-48	162	39	low	low	ADJ
gujaf-48	162	40	-	-	PUNCT
gujaf-48	162	41	levered	lever	VERB
gujaf-48	162	42	banks	bank	NOUN
gujaf-48	162	43	.	.	PUNCT
gujaf-48	163	1	the	the	DET
gujaf-48	163	2	fisher	fisher	PROPN
gujaf-48	163	3	exact	exact	PROPN
gujaf-48	163	4	statistics	statistic	NOUN
gujaf-48	163	5	test	test	NOUN
gujaf-48	163	6	value	value	NOUN
gujaf-48	163	7	for	for	ADP
gujaf-48	163	8	the	the	DET
gujaf-48	163	9	high	high	ADJ
gujaf-48	163	10	and	and	CCONJ
gujaf-48	163	11	low	low	ADJ
gujaf-48	163	12	levered	lever	VERB
gujaf-48	163	13	banks	bank	NOUN
gujaf-48	163	14	are	be	AUX
gujaf-48	163	15	3.72	3.72	NUM
gujaf-48	163	16	and	and	CCONJ
gujaf-48	163	17	2.70	2.70	NUM
gujaf-48	163	18	and	and	CCONJ
gujaf-48	163	19	they	they	PRON
gujaf-48	163	20	are	be	AUX
gujaf-48	163	21	significant	significant	ADJ
gujaf-48	163	22	at	at	ADP
gujaf-48	163	23	1	1	NUM
gujaf-48	163	24	%	%	NOUN
gujaf-48	163	25	level	level	NOUN
gujaf-48	163	26	respectively	respectively	ADV
gujaf-48	163	27	.	.	PUNCT
gujaf-48	164	1	this	this	PRON
gujaf-48	164	2	connotes	connote	VERB
gujaf-48	164	3	that	that	SCONJ
gujaf-48	164	4	the	the	DET
gujaf-48	164	5	models	model	NOUN
gujaf-48	164	6	of	of	ADP
gujaf-48	164	7	the	the	DET
gujaf-48	164	8	study	study	NOUN
gujaf-48	164	9	are	be	AUX
gujaf-48	164	10	fit	fit	ADJ
gujaf-48	164	11	.	.	PUNCT
gujaf-48	165	1	this	this	PRON
gujaf-48	165	2	means	mean	VERB
gujaf-48	165	3	that	that	SCONJ
gujaf-48	165	4	for	for	ADP
gujaf-48	165	5	any	any	DET
gujaf-48	165	6	variation	variation	NOUN
gujaf-48	165	7	in	in	ADP
gujaf-48	165	8	executive	executive	ADJ
gujaf-48	165	9	compensation	compensation	NOUN
gujaf-48	165	10	and	and	CCONJ
gujaf-48	165	11	share	share	NOUN
gujaf-48	165	12	owned	own	VERB
gujaf-48	165	13	by	by	ADP
gujaf-48	165	14	executive	executive	NOUN
gujaf-48	165	15	,	,	PUNCT
gujaf-48	165	16	the	the	DET
gujaf-48	165	17	financial	financial	ADJ
gujaf-48	165	18	performance	performance	NOUN
gujaf-48	165	19	of	of	ADP
gujaf-48	165	20	the	the	DET
gujaf-48	165	21	banks	bank	NOUN
gujaf-48	165	22	is	be	AUX
gujaf-48	165	23	directly	directly	ADV
gujaf-48	165	24	affected	affect	VERB
gujaf-48	165	25	.	.	PUNCT
gujaf-48	166	1	the	the	DET
gujaf-48	166	2	probability	probability	NOUN
gujaf-48	166	3	values	value	NOUN
gujaf-48	166	4	of	of	ADP
gujaf-48	166	5	fisher	fisher	PROPN
gujaf-48	166	6	exact	exact	PROPN
gujaf-48	166	7	statistics	statistic	NOUN
gujaf-48	166	8	test	test	NOUN
gujaf-48	166	9	that	that	PRON
gujaf-48	166	10	is	be	AUX
gujaf-48	166	11	significant	significant	ADJ
gujaf-48	166	12	at	at	ADP
gujaf-48	166	13	1	1	NUM
gujaf-48	166	14	%	%	NOUN
gujaf-48	166	15	level	level	NOUN
gujaf-48	166	16	for	for	ADP
gujaf-48	166	17	both	both	DET
gujaf-48	166	18	models	model	NOUN
gujaf-48	166	19	suggest	suggest	VERB
gujaf-48	166	20	a	a	DET
gujaf-48	166	21	99.9	99.9	NUM
gujaf-48	166	22	%	%	NOUN
gujaf-48	166	23	likelihood	likelihood	NOUN
gujaf-48	166	24	that	that	SCONJ
gujaf-48	166	25	the	the	DET
gujaf-48	166	26	association	association	NOUN
gujaf-48	166	27	among	among	ADP
gujaf-48	166	28	the	the	DET
gujaf-48	166	29	explanatory	explanatory	ADJ
gujaf-48	166	30	and	and	CCONJ
gujaf-48	166	31	explained	explain	VERB
gujaf-48	166	32	variables	variable	NOUN
gujaf-48	166	33	are	be	AUX
gujaf-48	166	34	not	not	PART
gujaf-48	166	35	due	due	ADJ
gujaf-48	166	36	to	to	ADP
gujaf-48	166	37	just	just	ADV
gujaf-48	166	38	mere	mere	ADJ
gujaf-48	166	39	occurrence	occurrence	NOUN
gujaf-48	166	40	.	.	PUNCT
gujaf-48	167	1	thus	thus	ADV
gujaf-48	167	2	,	,	PUNCT
gujaf-48	167	3	this	this	PRON
gujaf-48	167	4	further	far	ADV
gujaf-48	167	5	indicates	indicate	VERB
gujaf-48	167	6	that	that	SCONJ
gujaf-48	167	7	the	the	DET
gujaf-48	167	8	executive	executive	PROPN
gujaf-48	167	9	compensation	compensation	NOUN
gujaf-48	167	10	and	and	CCONJ
gujaf-48	167	11	share	share	NOUN
gujaf-48	167	12	ownership	ownership	NOUN
gujaf-48	167	13	reliably	reliably	ADV
gujaf-48	167	14	predict	predict	VERB
gujaf-48	167	15	financial	financial	ADJ
gujaf-48	167	16	performance	performance	NOUN
gujaf-48	167	17	.	.	PUNCT
gujaf-48	168	1	it	it	PRON
gujaf-48	168	2	was	be	AUX
gujaf-48	168	3	observed	observe	VERB
gujaf-48	168	4	that	that	SCONJ
gujaf-48	168	5	the	the	DET
gujaf-48	168	6	pay	pay	NOUN
gujaf-48	168	7	to	to	ADP
gujaf-48	168	8	ceo	ceo	NOUN
gujaf-48	168	9	has	have	VERB
gujaf-48	168	10	positive	positive	ADJ
gujaf-48	168	11	and	and	CCONJ
gujaf-48	168	12	significant	significant	ADJ
gujaf-48	168	13	effect	effect	NOUN
gujaf-48	168	14	on	on	ADP
gujaf-48	168	15	financial	financial	ADJ
gujaf-48	168	16	performance	performance	NOUN
gujaf-48	168	17	of	of	ADP
gujaf-48	168	18	quoted	quote	VERB
gujaf-48	168	19	commercial	commercial	ADJ
gujaf-48	168	20	banks	bank	NOUN
gujaf-48	168	21	in	in	ADP
gujaf-48	168	22	nigeria	nigeria	PROPN
gujaf-48	168	23	for	for	ADP
gujaf-48	168	24	both	both	CCONJ
gujaf-48	168	25	high	high	ADJ
gujaf-48	168	26	and	and	CCONJ
gujaf-48	168	27	low	low	ADJ
gujaf-48	168	28	levered	lever	VERB
gujaf-48	168	29	banks	bank	NOUN
gujaf-48	168	30	.	.	PUNCT
gujaf-48	169	1	this	this	PRON
gujaf-48	169	2	implies	imply	VERB
gujaf-48	169	3	that	that	SCONJ
gujaf-48	169	4	an	an	DET
gujaf-48	169	5	increase	increase	NOUN
gujaf-48	169	6	in	in	ADP
gujaf-48	169	7	the	the	DET
gujaf-48	169	8	amount	amount	NOUN
gujaf-48	169	9	paid	pay	VERB
gujaf-48	169	10	to	to	ADP
gujaf-48	169	11	ceos	ceos	NOUN
gujaf-48	169	12	,	,	PUNCT
gujaf-48	169	13	the	the	PRON
gujaf-48	169	14	higher	high	ADJ
gujaf-48	169	15	the	the	DET
gujaf-48	169	16	banks	bank	NOUN
gujaf-48	169	17	’	'	PUNCT
gujaf-48	169	18	level	level	NOUN
gujaf-48	169	19	of	of	ADP
gujaf-48	169	20	financial	financial	ADJ
gujaf-48	169	21	performance	performance	NOUN
gujaf-48	169	22	.	.	PUNCT
gujaf-48	170	1	however	however	ADV
gujaf-48	170	2	,	,	PUNCT
gujaf-48	170	3	when	when	SCONJ
gujaf-48	170	4	ceo	ceo	NOUN
gujaf-48	170	5	pay	pay	NOUN
gujaf-48	170	6	was	be	AUX
gujaf-48	170	7	moderated	moderate	VERB
gujaf-48	170	8	with	with	ADP
gujaf-48	170	9	executive	executive	ADJ
gujaf-48	170	10	share	share	NOUN
gujaf-48	170	11	ownership	ownership	NOUN
gujaf-48	170	12	,	,	PUNCT
gujaf-48	170	13	it	it	PRON
gujaf-48	170	14	exacts	exact	VERB
gujaf-48	170	15	negative	negative	ADJ
gujaf-48	170	16	and	and	CCONJ
gujaf-48	170	17	insignificant	insignificant	ADJ
gujaf-48	170	18	influence	influence	NOUN
gujaf-48	170	19	on	on	ADP
gujaf-48	170	20	financial	financial	ADJ
gujaf-48	170	21	performance	performance	NOUN
gujaf-48	170	22	under	under	ADP
gujaf-48	170	23	both	both	CCONJ
gujaf-48	170	24	high	high	ADJ
gujaf-48	170	25	and	and	CCONJ
gujaf-48	170	26	low	low	ADJ
gujaf-48	170	27	levered	lever	VERB
gujaf-48	170	28	banks	bank	NOUN
gujaf-48	170	29	.	.	PUNCT
gujaf-48	171	1	this	this	DET
gujaf-48	171	2	gusau	gusau	ADJ
gujaf-48	171	3	journal	journal	NOUN
gujaf-48	171	4	of	of	ADP
gujaf-48	171	5	accounting	accounting	NOUN
gujaf-48	171	6	and	and	CCONJ
gujaf-48	171	7	finance	finance	NOUN
gujaf-48	171	8	,	,	PUNCT
gujaf-48	171	9	vol	vol	NOUN
gujaf-48	171	10	.	.	PROPN
gujaf-48	171	11	2	2	NUM
gujaf-48	171	12	,	,	PUNCT
gujaf-48	171	13	issue	issue	NOUN
gujaf-48	171	14	1	1	NUM
gujaf-48	171	15	,	,	PUNCT
gujaf-48	171	16	april	april	PROPN
gujaf-48	171	17	,	,	PUNCT
gujaf-48	171	18	2021	2021	NUM
gujaf-48	171	19	11	11	NUM
gujaf-48	171	20	connotes	connote	VERB
gujaf-48	171	21	that	that	SCONJ
gujaf-48	171	22	when	when	SCONJ
gujaf-48	171	23	the	the	DET
gujaf-48	171	24	moderator	moderator	NOUN
gujaf-48	171	25	variable	variable	NOUN
gujaf-48	171	26	and	and	CCONJ
gujaf-48	171	27	the	the	DET
gujaf-48	171	28	ceo	ceo	NOUN
gujaf-48	171	29	pay	pay	NOUN
gujaf-48	171	30	increases	increase	NOUN
gujaf-48	171	31	,	,	PUNCT
gujaf-48	171	32	the	the	DET
gujaf-48	171	33	financial	financial	ADJ
gujaf-48	171	34	performance	performance	NOUN
gujaf-48	171	35	decreases	decrease	VERB
gujaf-48	171	36	insignificantly	insignificantly	ADV
gujaf-48	171	37	.	.	PUNCT
gujaf-48	172	1	further	far	ADV
gujaf-48	172	2	to	to	ADP
gujaf-48	172	3	this	this	PRON
gujaf-48	172	4	,	,	PUNCT
gujaf-48	172	5	ceo	ceo	NOUN
gujaf-48	172	6	pay	pay	NOUN
gujaf-48	172	7	impact	impact	NOUN
gujaf-48	172	8	more	more	ADV
gujaf-48	172	9	on	on	ADP
gujaf-48	172	10	financial	financial	ADJ
gujaf-48	172	11	performance	performance	NOUN
gujaf-48	172	12	than	than	ADP
gujaf-48	172	13	when	when	SCONJ
gujaf-48	172	14	it	it	PRON
gujaf-48	172	15	is	be	AUX
gujaf-48	172	16	moderated	moderate	VERB
gujaf-48	172	17	with	with	ADP
gujaf-48	172	18	executive	executive	ADJ
gujaf-48	172	19	share	share	NOUN
gujaf-48	172	20	ownership	ownership	NOUN
gujaf-48	172	21	.	.	PUNCT
gujaf-48	173	1	the	the	DET
gujaf-48	173	2	results	result	NOUN
gujaf-48	173	3	for	for	ADP
gujaf-48	173	4	the	the	DET
gujaf-48	173	5	high	high	ADJ
gujaf-48	173	6	and	and	CCONJ
gujaf-48	173	7	low	low	ADJ
gujaf-48	173	8	levered	lever	VERB
gujaf-48	173	9	banks	bank	NOUN
gujaf-48	173	10	revealed	reveal	VERB
gujaf-48	173	11	that	that	SCONJ
gujaf-48	173	12	compensation	compensation	NOUN
gujaf-48	173	13	to	to	ADP
gujaf-48	173	14	chairman	chairman	NOUN
gujaf-48	173	15	had	have	VERB
gujaf-48	173	16	negative	negative	ADJ
gujaf-48	173	17	but	but	CCONJ
gujaf-48	173	18	insignificant	insignificant	ADJ
gujaf-48	173	19	influence	influence	NOUN
gujaf-48	173	20	on	on	ADP
gujaf-48	173	21	financial	financial	ADJ
gujaf-48	173	22	performance	performance	NOUN
gujaf-48	173	23	of	of	ADP
gujaf-48	173	24	commercial	commercial	ADJ
gujaf-48	173	25	banks	bank	NOUN
gujaf-48	173	26	.	.	PUNCT
gujaf-48	174	1	this	this	PRON
gujaf-48	174	2	means	mean	VERB
gujaf-48	174	3	that	that	SCONJ
gujaf-48	174	4	when	when	SCONJ
gujaf-48	174	5	the	the	DET
gujaf-48	174	6	amount	amount	NOUN
gujaf-48	174	7	paid	pay	VERB
gujaf-48	174	8	to	to	ADP
gujaf-48	174	9	chairman	chairman	NOUN
gujaf-48	174	10	as	as	ADP
gujaf-48	174	11	compensation	compensation	NOUN
gujaf-48	174	12	increases	increase	NOUN
gujaf-48	174	13	,	,	PUNCT
gujaf-48	174	14	the	the	DET
gujaf-48	174	15	bank	bank	NOUN
gujaf-48	174	16	’s	’s	PART
gujaf-48	174	17	financial	financial	ADJ
gujaf-48	174	18	performance	performance	NOUN
gujaf-48	174	19	decreases	decrease	VERB
gujaf-48	174	20	insignificantly	insignificantly	ADV
gujaf-48	174	21	.	.	PUNCT
gujaf-48	175	1	meanwhile	meanwhile	ADV
gujaf-48	175	2	,	,	PUNCT
gujaf-48	175	3	when	when	SCONJ
gujaf-48	175	4	chairman	chairman	NOUN
gujaf-48	175	5	’s	’s	PART
gujaf-48	175	6	compensation	compensation	NOUN
gujaf-48	175	7	is	be	AUX
gujaf-48	175	8	moderated	moderate	VERB
gujaf-48	175	9	with	with	ADP
gujaf-48	175	10	ceo	ceo	NOUN
gujaf-48	175	11	pay	pay	NOUN
gujaf-48	175	12	,	,	PUNCT
gujaf-48	175	13	the	the	DET
gujaf-48	175	14	financial	financial	ADJ
gujaf-48	175	15	performance	performance	NOUN
gujaf-48	175	16	of	of	ADP
gujaf-48	175	17	listed	list	VERB
gujaf-48	175	18	commercial	commercial	ADJ
gujaf-48	175	19	banks	bank	NOUN
gujaf-48	175	20	increases	increase	VERB
gujaf-48	175	21	but	but	CCONJ
gujaf-48	175	22	not	not	PART
gujaf-48	175	23	significant	significant	ADJ
gujaf-48	175	24	.	.	PUNCT
gujaf-48	176	1	this	this	PRON
gujaf-48	176	2	implies	imply	VERB
gujaf-48	176	3	that	that	PRON
gujaf-48	176	4	improvement	improvement	NOUN
gujaf-48	176	5	in	in	ADP
gujaf-48	176	6	financial	financial	ADJ
gujaf-48	176	7	performance	performance	NOUN
gujaf-48	176	8	occurs	occur	VERB
gujaf-48	176	9	when	when	SCONJ
gujaf-48	176	10	there	there	PRON
gujaf-48	176	11	is	be	VERB
gujaf-48	176	12	a	a	DET
gujaf-48	176	13	commensurate	commensurate	ADJ
gujaf-48	176	14	increase	increase	NOUN
gujaf-48	176	15	in	in	ADP
gujaf-48	176	16	both	both	DET
gujaf-48	176	17	chairman	chairman	NOUN
gujaf-48	176	18	’s	’s	PART
gujaf-48	176	19	compensation	compensation	NOUN
gujaf-48	176	20	and	and	CCONJ
gujaf-48	176	21	executive	executive	ADJ
gujaf-48	176	22	share	share	NOUN
gujaf-48	176	23	ownership	ownership	NOUN
gujaf-48	176	24	,	,	PUNCT
gujaf-48	176	25	then	then	ADV
gujaf-48	176	26	when	when	SCONJ
gujaf-48	176	27	ceo	ceo	NOUN
gujaf-48	176	28	pay	pay	NOUN
gujaf-48	176	29	increases	increase	NOUN
gujaf-48	176	30	alone	alone	ADJ
gujaf-48	176	31	without	without	ADP
gujaf-48	176	32	increase	increase	NOUN
gujaf-48	176	33	in	in	ADP
gujaf-48	176	34	executive	executive	ADJ
gujaf-48	176	35	share	share	NOUN
gujaf-48	176	36	ownership	ownership	NOUN
gujaf-48	176	37	.	.	PUNCT
gujaf-48	177	1	as	as	SCONJ
gujaf-48	177	2	shown	show	VERB
gujaf-48	177	3	in	in	ADP
gujaf-48	177	4	table	table	NOUN
gujaf-48	177	5	4	4	NUM
gujaf-48	177	6	,	,	PUNCT
gujaf-48	177	7	highest	high	ADJ
gujaf-48	177	8	paid	pay	VERB
gujaf-48	177	9	director	director	NOUN
gujaf-48	177	10	in	in	ADP
gujaf-48	177	11	high	high	ADJ
gujaf-48	177	12	levered	lever	VERB
gujaf-48	177	13	banks	bank	NOUN
gujaf-48	177	14	models	model	NOUN
gujaf-48	177	15	had	have	VERB
gujaf-48	177	16	negative	negative	ADJ
gujaf-48	177	17	but	but	CCONJ
gujaf-48	177	18	significant	significant	ADJ
gujaf-48	177	19	influence	influence	NOUN
gujaf-48	177	20	on	on	ADP
gujaf-48	177	21	financial	financial	ADJ
gujaf-48	177	22	performance	performance	NOUN
gujaf-48	177	23	,	,	PUNCT
gujaf-48	177	24	while	while	SCONJ
gujaf-48	177	25	under	under	ADP
gujaf-48	177	26	the	the	DET
gujaf-48	177	27	low	low	ADJ
gujaf-48	177	28	levered	lever	VERB
gujaf-48	177	29	banks	bank	NOUN
gujaf-48	177	30	;	;	PUNCT
gujaf-48	177	31	the	the	DET
gujaf-48	177	32	highest	highest	ADV
gujaf-48	177	33	paid	pay	VERB
gujaf-48	177	34	director	director	NOUN
gujaf-48	177	35	variable	variable	NOUN
gujaf-48	177	36	has	have	VERB
gujaf-48	177	37	inverse	inverse	NOUN
gujaf-48	177	38	but	but	CCONJ
gujaf-48	177	39	not	not	PART
gujaf-48	177	40	a	a	DET
gujaf-48	177	41	significant	significant	ADJ
gujaf-48	177	42	influence	influence	NOUN
gujaf-48	177	43	on	on	ADP
gujaf-48	177	44	financial	financial	ADJ
gujaf-48	177	45	performance	performance	NOUN
gujaf-48	177	46	.	.	PUNCT
gujaf-48	178	1	therefore	therefore	ADV
gujaf-48	178	2	,	,	PUNCT
gujaf-48	178	3	this	this	PRON
gujaf-48	178	4	means	mean	VERB
gujaf-48	178	5	that	that	SCONJ
gujaf-48	178	6	both	both	PRON
gujaf-48	178	7	influences	influence	VERB
gujaf-48	178	8	financial	financial	ADJ
gujaf-48	178	9	performance	performance	NOUN
gujaf-48	178	10	of	of	ADP
gujaf-48	178	11	banks	bank	NOUN
gujaf-48	178	12	downward	downward	ADV
gujaf-48	178	13	.	.	PUNCT
gujaf-48	179	1	however	however	ADV
gujaf-48	179	2	,	,	PUNCT
gujaf-48	179	3	when	when	SCONJ
gujaf-48	179	4	highest	high	ADJ
gujaf-48	179	5	paid	pay	VERB
gujaf-48	179	6	director	director	NOUN
gujaf-48	179	7	was	be	AUX
gujaf-48	179	8	moderated	moderate	VERB
gujaf-48	179	9	with	with	ADP
gujaf-48	179	10	executive	executive	ADJ
gujaf-48	179	11	share	share	NOUN
gujaf-48	179	12	ownership	ownership	NOUN
gujaf-48	179	13	,	,	PUNCT
gujaf-48	179	14	the	the	DET
gujaf-48	179	15	financial	financial	ADJ
gujaf-48	179	16	performance	performance	NOUN
gujaf-48	179	17	reduces	reduce	VERB
gujaf-48	179	18	insignificantly	insignificantly	ADV
gujaf-48	179	19	.	.	PUNCT
gujaf-48	180	1	this	this	PRON
gujaf-48	180	2	means	mean	VERB
gujaf-48	180	3	that	that	SCONJ
gujaf-48	180	4	for	for	ADP
gujaf-48	180	5	both	both	CCONJ
gujaf-48	180	6	moderated	moderate	VERB
gujaf-48	180	7	variables	variable	NOUN
gujaf-48	180	8	and	and	CCONJ
gujaf-48	180	9	unmoderated	unmoderate	VERB
gujaf-48	180	10	variables	variable	NOUN
gujaf-48	180	11	under	under	ADP
gujaf-48	180	12	the	the	DET
gujaf-48	180	13	two	two	NUM
gujaf-48	180	14	categories	category	NOUN
gujaf-48	180	15	of	of	ADP
gujaf-48	180	16	leverage	leverage	NOUN
gujaf-48	180	17	,	,	PUNCT
gujaf-48	180	18	the	the	DET
gujaf-48	180	19	impact	impact	NOUN
gujaf-48	180	20	on	on	ADP
gujaf-48	180	21	financial	financial	ADJ
gujaf-48	180	22	performance	performance	NOUN
gujaf-48	180	23	remains	remain	VERB
gujaf-48	180	24	negative	negative	ADJ
gujaf-48	180	25	.	.	PUNCT
gujaf-48	181	1	executive	executive	ADJ
gujaf-48	181	2	share	share	NOUN
gujaf-48	181	3	ownership	ownership	NOUN
gujaf-48	181	4	has	have	VERB
gujaf-48	181	5	positive	positive	ADJ
gujaf-48	181	6	but	but	CCONJ
gujaf-48	181	7	insignificant	insignificant	ADJ
gujaf-48	181	8	effect	effect	NOUN
gujaf-48	181	9	on	on	ADP
gujaf-48	181	10	performance	performance	NOUN
gujaf-48	181	11	of	of	ADP
gujaf-48	181	12	listed	list	VERB
gujaf-48	181	13	commercial	commercial	ADJ
gujaf-48	181	14	banks	bank	NOUN
gujaf-48	181	15	in	in	ADP
gujaf-48	181	16	nigeria	nigeria	PROPN
gujaf-48	181	17	.	.	PUNCT
gujaf-48	182	1	it	it	PRON
gujaf-48	182	2	means	mean	VERB
gujaf-48	182	3	that	that	SCONJ
gujaf-48	182	4	an	an	DET
gujaf-48	182	5	increase	increase	NOUN
gujaf-48	182	6	in	in	ADP
gujaf-48	182	7	the	the	DET
gujaf-48	182	8	degree	degree	NOUN
gujaf-48	182	9	of	of	ADP
gujaf-48	182	10	shares	share	NOUN
gujaf-48	182	11	owns	own	VERB
gujaf-48	182	12	by	by	ADP
gujaf-48	182	13	executives	executive	NOUN
gujaf-48	182	14	,	,	PUNCT
gujaf-48	182	15	the	the	DET
gujaf-48	182	16	financial	financial	ADJ
gujaf-48	182	17	performance	performance	NOUN
gujaf-48	182	18	does	do	AUX
gujaf-48	182	19	not	not	PART
gujaf-48	182	20	increase	increase	VERB
gujaf-48	182	21	greatly	greatly	ADV
gujaf-48	182	22	.	.	PUNCT
gujaf-48	183	1	also	also	ADV
gujaf-48	183	2	,	,	PUNCT
gujaf-48	183	3	the	the	DET
gujaf-48	183	4	control	control	NOUN
gujaf-48	183	5	variables	variable	VERB
gujaf-48	183	6	,	,	PUNCT
gujaf-48	183	7	bank	bank	NOUN
gujaf-48	183	8	size	size	NOUN
gujaf-48	183	9	was	be	AUX
gujaf-48	183	10	found	find	VERB
gujaf-48	183	11	to	to	PART
gujaf-48	183	12	have	have	VERB
gujaf-48	183	13	inverse	inverse	NOUN
gujaf-48	183	14	and	and	CCONJ
gujaf-48	183	15	less	less	ADJ
gujaf-48	183	16	impact	impact	NOUN
gujaf-48	183	17	on	on	ADP
gujaf-48	183	18	financial	financial	ADJ
gujaf-48	183	19	performance	performance	NOUN
gujaf-48	183	20	of	of	ADP
gujaf-48	183	21	listed	list	VERB
gujaf-48	183	22	commercial	commercial	ADJ
gujaf-48	183	23	banks	bank	NOUN
gujaf-48	183	24	for	for	ADP
gujaf-48	183	25	both	both	CCONJ
gujaf-48	183	26	low	low	ADJ
gujaf-48	183	27	and	and	CCONJ
gujaf-48	183	28	high	high	ADJ
gujaf-48	183	29	levered	lever	VERB
gujaf-48	183	30	banks	bank	NOUN
gujaf-48	183	31	.	.	PUNCT
gujaf-48	184	1	finally	finally	ADV
gujaf-48	184	2	,	,	PUNCT
gujaf-48	184	3	the	the	DET
gujaf-48	184	4	findings	finding	NOUN
gujaf-48	184	5	in	in	ADP
gujaf-48	184	6	respect	respect	NOUN
gujaf-48	184	7	of	of	ADP
gujaf-48	184	8	the	the	DET
gujaf-48	184	9	partitioned	partition	VERB
gujaf-48	184	10	regression	regression	NOUN
gujaf-48	184	11	for	for	ADP
gujaf-48	184	12	high	high	ADJ
gujaf-48	184	13	and	and	CCONJ
gujaf-48	184	14	low	low	ADJ
gujaf-48	184	15	levered	lever	VERB
gujaf-48	184	16	banks	bank	NOUN
gujaf-48	184	17	showed	show	VERB
gujaf-48	184	18	significant	significant	ADJ
gujaf-48	184	19	difference	difference	NOUN
gujaf-48	184	20	between	between	ADP
gujaf-48	184	21	both	both	PRON
gujaf-48	184	22	on	on	ADP
gujaf-48	184	23	the	the	DET
gujaf-48	184	24	impact	impact	NOUN
gujaf-48	184	25	of	of	ADP
gujaf-48	184	26	compensation	compensation	NOUN
gujaf-48	184	27	to	to	ADP
gujaf-48	184	28	executive	executive	NOUN
gujaf-48	184	29	and	and	CCONJ
gujaf-48	184	30	share	share	NOUN
gujaf-48	184	31	owned	own	VERB
gujaf-48	184	32	by	by	ADP
gujaf-48	184	33	executives	executive	NOUN
gujaf-48	184	34	on	on	ADP
gujaf-48	184	35	financial	financial	ADJ
gujaf-48	184	36	performance	performance	NOUN
gujaf-48	184	37	of	of	ADP
gujaf-48	184	38	listed	list	VERB
gujaf-48	184	39	commercial	commercial	ADJ
gujaf-48	184	40	banks	bank	NOUN
gujaf-48	184	41	in	in	ADP
gujaf-48	184	42	nigeria	nigeria	PROPN
gujaf-48	184	43	.	.	PUNCT
gujaf-48	185	1	it	it	PRON
gujaf-48	185	2	therefore	therefore	ADV
gujaf-48	185	3	provides	provide	VERB
gujaf-48	185	4	evidence	evidence	NOUN
gujaf-48	185	5	of	of	ADP
gujaf-48	185	6	rejecting	reject	VERB
gujaf-48	185	7	null	null	ADJ
gujaf-48	185	8	hypothesis	hypothesis	NOUN
gujaf-48	185	9	of	of	ADP
gujaf-48	185	10	the	the	DET
gujaf-48	185	11	study	study	NOUN
gujaf-48	185	12	.	.	PUNCT
gujaf-48	186	1	4.4	4.4	NUM
gujaf-48	186	2	policy	policy	NOUN
gujaf-48	186	3	implication	implication	NOUN
gujaf-48	186	4	of	of	ADP
gujaf-48	186	5	findings	finding	NOUN
gujaf-48	186	6	a	a	DET
gujaf-48	186	7	guide	guide	NOUN
gujaf-48	186	8	to	to	ADP
gujaf-48	186	9	policy	policy	NOUN
gujaf-48	186	10	makers	maker	NOUN
gujaf-48	186	11	is	be	AUX
gujaf-48	186	12	in	in	ADP
gujaf-48	186	13	respect	respect	NOUN
gujaf-48	186	14	of	of	ADP
gujaf-48	186	15	decisions	decision	NOUN
gujaf-48	186	16	regarding	regard	VERB
gujaf-48	186	17	the	the	DET
gujaf-48	186	18	amount	amount	NOUN
gujaf-48	186	19	paid	pay	VERB
gujaf-48	186	20	to	to	AUX
gujaf-48	186	21	ceo	ceo	VERB
gujaf-48	186	22	and	and	CCONJ
gujaf-48	186	23	highest	high	ADJ
gujaf-48	186	24	paid	pay	VERB
gujaf-48	186	25	directors	director	NOUN
gujaf-48	186	26	,	,	PUNCT
gujaf-48	186	27	emphasis	emphasis	NOUN
gujaf-48	186	28	should	should	AUX
gujaf-48	186	29	be	be	AUX
gujaf-48	186	30	on	on	ADP
gujaf-48	186	31	the	the	DET
gujaf-48	186	32	financial	financial	ADJ
gujaf-48	186	33	performance	performance	NOUN
gujaf-48	186	34	when	when	SCONJ
gujaf-48	186	35	their	their	PRON
gujaf-48	186	36	package	package	NOUN
gujaf-48	186	37	is	be	AUX
gujaf-48	186	38	being	be	AUX
gujaf-48	186	39	designed	design	VERB
gujaf-48	186	40	.	.	PUNCT
gujaf-48	187	1	in	in	ADP
gujaf-48	187	2	other	other	ADJ
gujaf-48	187	3	words	word	NOUN
gujaf-48	187	4	,	,	PUNCT
gujaf-48	187	5	increase	increase	NOUN
gujaf-48	187	6	in	in	ADP
gujaf-48	187	7	pay	pay	NOUN
gujaf-48	187	8	of	of	ADP
gujaf-48	187	9	these	these	DET
gujaf-48	187	10	two	two	NUM
gujaf-48	187	11	categories	category	NOUN
gujaf-48	187	12	of	of	ADP
gujaf-48	187	13	effectiveness	effectiveness	NOUN
gujaf-48	187	14	should	should	AUX
gujaf-48	187	15	be	be	AUX
gujaf-48	187	16	tied	tie	VERB
gujaf-48	187	17	to	to	ADP
gujaf-48	187	18	performance	performance	NOUN
gujaf-48	187	19	.	.	PUNCT
gujaf-48	188	1	also	also	ADV
gujaf-48	188	2	,	,	PUNCT
gujaf-48	188	3	the	the	DET
gujaf-48	188	4	regulators	regulator	NOUN
gujaf-48	188	5	should	should	AUX
gujaf-48	188	6	consider	consider	VERB
gujaf-48	188	7	the	the	DET
gujaf-48	188	8	need	need	NOUN
gujaf-48	188	9	of	of	ADP
gujaf-48	188	10	all	all	DET
gujaf-48	188	11	the	the	DET
gujaf-48	188	12	individual	individual	ADJ
gujaf-48	188	13	banks	bank	NOUN
gujaf-48	188	14	when	when	SCONJ
gujaf-48	188	15	they	they	PRON
gujaf-48	188	16	set	set	VERB
gujaf-48	188	17	a	a	DET
gujaf-48	188	18	benchmark	benchmark	NOUN
gujaf-48	188	19	on	on	ADP
gujaf-48	188	20	the	the	DET
gujaf-48	188	21	amount	amount	NOUN
gujaf-48	188	22	to	to	PART
gujaf-48	188	23	be	be	AUX
gujaf-48	188	24	received	receive	VERB
gujaf-48	188	25	by	by	ADP
gujaf-48	188	26	these	these	DET
gujaf-48	188	27	categories	category	NOUN
gujaf-48	188	28	of	of	ADP
gujaf-48	188	29	executives	executive	NOUN
gujaf-48	188	30	.	.	PUNCT
gujaf-48	189	1	from	from	ADP
gujaf-48	189	2	the	the	DET
gujaf-48	189	3	regulation	regulation	NOUN
gujaf-48	189	4	point	point	NOUN
gujaf-48	189	5	of	of	ADP
gujaf-48	189	6	view	view	NOUN
gujaf-48	189	7	,	,	PUNCT
gujaf-48	189	8	since	since	SCONJ
gujaf-48	189	9	the	the	DET
gujaf-48	189	10	chairman	chairman	NOUN
gujaf-48	189	11	of	of	ADP
gujaf-48	189	12	the	the	DET
gujaf-48	189	13	board	board	NOUN
gujaf-48	189	14	does	do	AUX
gujaf-48	189	15	not	not	PART
gujaf-48	189	16	participate	participate	VERB
gujaf-48	189	17	in	in	ADP
gujaf-48	189	18	the	the	DET
gujaf-48	189	19	day	day	NOUN
gujaf-48	189	20	-	-	PUNCT
gujaf-48	189	21	to	to	ADP
gujaf-48	189	22	-	-	PUNCT
gujaf-48	189	23	day	day	NOUN
gujaf-48	189	24	running	running	NOUN
gujaf-48	189	25	of	of	ADP
gujaf-48	189	26	the	the	DET
gujaf-48	189	27	organization	organization	NOUN
gujaf-48	189	28	.	.	PUNCT
gujaf-48	190	1	as	as	ADP
gujaf-48	190	2	such	such	ADJ
gujaf-48	190	3	,	,	PUNCT
gujaf-48	190	4	the	the	DET
gujaf-48	190	5	amount	amount	NOUN
gujaf-48	190	6	paid	pay	VERB
gujaf-48	190	7	to	to	ADP
gujaf-48	190	8	them	they	PRON
gujaf-48	190	9	should	should	AUX
gujaf-48	190	10	be	be	AUX
gujaf-48	190	11	based	base	VERB
gujaf-48	190	12	on	on	ADP
gujaf-48	190	13	number	number	NOUN
gujaf-48	190	14	of	of	ADP
gujaf-48	190	15	meetings	meeting	NOUN
gujaf-48	190	16	held	hold	VERB
gujaf-48	190	17	and	and	CCONJ
gujaf-48	190	18	not	not	PART
gujaf-48	190	19	on	on	ADP
gujaf-48	190	20	monthly	monthly	ADJ
gujaf-48	190	21	basis	basis	NOUN
gujaf-48	190	22	.	.	PUNCT
gujaf-48	191	1	in	in	ADP
gujaf-48	191	2	other	other	ADJ
gujaf-48	191	3	words	word	NOUN
gujaf-48	191	4	,	,	PUNCT
gujaf-48	191	5	the	the	DET
gujaf-48	191	6	regulators	regulator	NOUN
gujaf-48	191	7	should	should	AUX
gujaf-48	191	8	design	design	VERB
gujaf-48	191	9	gusau	gusau	ADJ
gujaf-48	191	10	journal	journal	NOUN
gujaf-48	191	11	of	of	ADP
gujaf-48	191	12	accounting	accounting	NOUN
gujaf-48	191	13	and	and	CCONJ
gujaf-48	191	14	finance	finance	NOUN
gujaf-48	191	15	,	,	PUNCT
gujaf-48	191	16	vol	vol	NOUN
gujaf-48	191	17	.	.	PROPN
gujaf-48	191	18	2	2	NUM
gujaf-48	191	19	,	,	PUNCT
gujaf-48	191	20	issue	issue	NOUN
gujaf-48	191	21	1	1	NUM
gujaf-48	191	22	,	,	PUNCT
gujaf-48	191	23	april	april	PROPN
gujaf-48	191	24	,	,	PUNCT
gujaf-48	191	25	2021	2021	NUM
gujaf-48	191	26	12	12	NUM
gujaf-48	191	27	an	an	DET
gujaf-48	191	28	allowance	allowance	NOUN
gujaf-48	191	29	template	template	NOUN
gujaf-48	191	30	for	for	ADP
gujaf-48	191	31	meetings	meeting	NOUN
gujaf-48	191	32	especially	especially	ADV
gujaf-48	191	33	for	for	ADP
gujaf-48	191	34	chairman	chairman	NOUN
gujaf-48	191	35	and	and	CCONJ
gujaf-48	191	36	directors	director	NOUN
gujaf-48	191	37	that	that	PRON
gujaf-48	191	38	do	do	AUX
gujaf-48	191	39	not	not	PART
gujaf-48	191	40	participate	participate	VERB
gujaf-48	191	41	in	in	ADP
gujaf-48	191	42	the	the	DET
gujaf-48	191	43	day	day	NOUN
gujaf-48	191	44	-	-	PUNCT
gujaf-48	191	45	to	to	ADP
gujaf-48	191	46	-	-	PUNCT
gujaf-48	191	47	day	day	NOUN
gujaf-48	191	48	running	running	NOUN
gujaf-48	191	49	activities	activity	NOUN
gujaf-48	191	50	of	of	ADP
gujaf-48	191	51	the	the	DET
gujaf-48	191	52	banks	bank	NOUN
gujaf-48	191	53	.	.	PUNCT
gujaf-48	192	1	5	5	X
gujaf-48	192	2	.	.	X
gujaf-48	192	3	conclusion	conclusion	NOUN
gujaf-48	192	4	and	and	CCONJ
gujaf-48	192	5	recommendations	recommendation	NOUN
gujaf-48	192	6	the	the	DET
gujaf-48	192	7	study	study	NOUN
gujaf-48	192	8	concluded	conclude	VERB
gujaf-48	192	9	that	that	SCONJ
gujaf-48	192	10	paying	pay	VERB
gujaf-48	192	11	a	a	DET
gujaf-48	192	12	higher	high	ADJ
gujaf-48	192	13	compensation	compensation	NOUN
gujaf-48	192	14	to	to	ADP
gujaf-48	192	15	chairmen	chairman	NOUN
gujaf-48	192	16	of	of	ADP
gujaf-48	192	17	the	the	DET
gujaf-48	192	18	board	board	NOUN
gujaf-48	192	19	of	of	ADP
gujaf-48	192	20	banks	bank	NOUN
gujaf-48	192	21	does	do	AUX
gujaf-48	192	22	not	not	PART
gujaf-48	192	23	guarantee	guarantee	VERB
gujaf-48	192	24	increased	increase	VERB
gujaf-48	192	25	value	value	NOUN
gujaf-48	192	26	as	as	SCONJ
gujaf-48	192	27	high	high	ADJ
gujaf-48	192	28	compensation	compensation	NOUN
gujaf-48	192	29	may	may	AUX
gujaf-48	192	30	allow	allow	VERB
gujaf-48	192	31	them	they	PRON
gujaf-48	192	32	become	become	VERB
gujaf-48	192	33	even	even	ADV
gujaf-48	192	34	complacent	complacent	ADJ
gujaf-48	192	35	over	over	ADP
gujaf-48	192	36	its	its	PRON
gujaf-48	192	37	oversight	oversight	NOUN
gujaf-48	192	38	functions	function	NOUN
gujaf-48	192	39	and	and	CCONJ
gujaf-48	192	40	thus	thus	ADV
gujaf-48	192	41	reducing	reduce	VERB
gujaf-48	192	42	the	the	DET
gujaf-48	192	43	value	value	NOUN
gujaf-48	192	44	of	of	ADP
gujaf-48	192	45	the	the	DET
gujaf-48	192	46	bank	bank	NOUN
gujaf-48	192	47	.	.	PUNCT
gujaf-48	193	1	on	on	ADP
gujaf-48	193	2	the	the	DET
gujaf-48	193	3	other	other	ADJ
gujaf-48	193	4	hand	hand	NOUN
gujaf-48	193	5	,	,	PUNCT
gujaf-48	193	6	it	it	PRON
gujaf-48	193	7	can	can	AUX
gujaf-48	193	8	be	be	AUX
gujaf-48	193	9	concluded	conclude	VERB
gujaf-48	193	10	too	too	ADV
gujaf-48	193	11	that	that	SCONJ
gujaf-48	193	12	executive	executive	ADJ
gujaf-48	193	13	share	share	NOUN
gujaf-48	193	14	ownership	ownership	NOUN
gujaf-48	193	15	increase	increase	NOUN
gujaf-48	193	16	when	when	SCONJ
gujaf-48	193	17	the	the	DET
gujaf-48	193	18	compensation	compensation	NOUN
gujaf-48	193	19	of	of	ADP
gujaf-48	193	20	chairman	chairman	NOUN
gujaf-48	193	21	increases	increase	NOUN
gujaf-48	193	22	,	,	PUNCT
gujaf-48	193	23	may	may	AUX
gujaf-48	193	24	not	not	PART
gujaf-48	193	25	play	play	VERB
gujaf-48	193	26	an	an	DET
gujaf-48	193	27	enhancing	enhance	VERB
gujaf-48	193	28	role	role	NOUN
gujaf-48	193	29	towards	towards	ADP
gujaf-48	193	30	the	the	DET
gujaf-48	193	31	value	value	NOUN
gujaf-48	193	32	of	of	ADP
gujaf-48	193	33	the	the	DET
gujaf-48	193	34	firm	firm	NOUN
gujaf-48	193	35	significantly	significantly	ADV
gujaf-48	193	36	.	.	PUNCT
gujaf-48	194	1	increase	increase	VERB
gujaf-48	194	2	in	in	ADP
gujaf-48	194	3	the	the	DET
gujaf-48	194	4	amount	amount	NOUN
gujaf-48	194	5	of	of	ADP
gujaf-48	194	6	highest	high	ADJ
gujaf-48	194	7	paid	pay	VERB
gujaf-48	194	8	director	director	NOUN
gujaf-48	194	9	is	be	AUX
gujaf-48	194	10	inversely	inversely	ADV
gujaf-48	194	11	linked	link	VERB
gujaf-48	194	12	with	with	ADP
gujaf-48	194	13	financial	financial	ADJ
gujaf-48	194	14	performance	performance	NOUN
gujaf-48	194	15	in	in	ADP
gujaf-48	194	16	terms	term	NOUN
gujaf-48	194	17	of	of	ADP
gujaf-48	194	18	the	the	DET
gujaf-48	194	19	banks	bank	NOUN
gujaf-48	194	20	’	'	PUNCT
gujaf-48	194	21	value	value	NOUN
gujaf-48	194	22	.	.	PUNCT
gujaf-48	195	1	most	most	ADJ
gujaf-48	195	2	of	of	ADP
gujaf-48	195	3	the	the	DET
gujaf-48	195	4	directors	director	NOUN
gujaf-48	195	5	who	who	PRON
gujaf-48	195	6	received	receive	VERB
gujaf-48	195	7	highest	high	ADJ
gujaf-48	195	8	pay	pay	NOUN
gujaf-48	195	9	are	be	AUX
gujaf-48	195	10	foreign	foreign	ADJ
gujaf-48	195	11	directors	director	NOUN
gujaf-48	195	12	,	,	PUNCT
gujaf-48	195	13	their	their	PRON
gujaf-48	195	14	inability	inability	NOUN
gujaf-48	195	15	to	to	PART
gujaf-48	195	16	influence	influence	VERB
gujaf-48	195	17	market	market	NOUN
gujaf-48	195	18	based	base	VERB
gujaf-48	195	19	financial	financial	ADJ
gujaf-48	195	20	performance	performance	NOUN
gujaf-48	195	21	positively	positively	ADV
gujaf-48	195	22	could	could	AUX
gujaf-48	195	23	be	be	AUX
gujaf-48	195	24	their	their	PRON
gujaf-48	195	25	low	low	ADJ
gujaf-48	195	26	interest	interest	NOUN
gujaf-48	195	27	in	in	ADP
gujaf-48	195	28	the	the	DET
gujaf-48	195	29	banks	bank	NOUN
gujaf-48	195	30	in	in	ADP
gujaf-48	195	31	terms	term	NOUN
gujaf-48	195	32	of	of	ADP
gujaf-48	195	33	share	share	NOUN
gujaf-48	195	34	ownership	ownership	NOUN
gujaf-48	195	35	.	.	PUNCT
gujaf-48	196	1	however	however	ADV
gujaf-48	196	2	,	,	PUNCT
gujaf-48	196	3	commensurate	commensurate	ADJ
gujaf-48	196	4	increase	increase	NOUN
gujaf-48	196	5	on	on	ADP
gujaf-48	196	6	compensation	compensation	NOUN
gujaf-48	196	7	to	to	ADP
gujaf-48	196	8	highest	high	ADJ
gujaf-48	196	9	paid	pay	VERB
gujaf-48	196	10	directors	director	NOUN
gujaf-48	196	11	and	and	CCONJ
gujaf-48	196	12	shares	share	NOUN
gujaf-48	196	13	ownership	ownership	NOUN
gujaf-48	196	14	proves	prove	VERB
gujaf-48	196	15	to	to	PART
gujaf-48	196	16	be	be	AUX
gujaf-48	196	17	inversely	inversely	ADV
gujaf-48	196	18	related	relate	VERB
gujaf-48	196	19	to	to	ADP
gujaf-48	196	20	value	value	NOUN
gujaf-48	196	21	of	of	ADP
gujaf-48	196	22	the	the	DET
gujaf-48	196	23	firm	firm	NOUN
gujaf-48	196	24	with	with	ADP
gujaf-48	196	25	a	a	DET
gujaf-48	196	26	significant	significant	ADJ
gujaf-48	196	27	influence	influence	NOUN
gujaf-48	196	28	.	.	PUNCT
gujaf-48	197	1	it	it	PRON
gujaf-48	197	2	can	can	AUX
gujaf-48	197	3	be	be	AUX
gujaf-48	197	4	concluded	conclude	VERB
gujaf-48	197	5	that	that	SCONJ
gujaf-48	197	6	simultaneous	simultaneous	ADJ
gujaf-48	197	7	increase	increase	NOUN
gujaf-48	197	8	the	the	DET
gujaf-48	197	9	compensation	compensation	NOUN
gujaf-48	197	10	of	of	ADP
gujaf-48	197	11	highest	high	ADJ
gujaf-48	197	12	paid	pay	VERB
gujaf-48	197	13	director	director	NOUN
gujaf-48	197	14	and	and	CCONJ
gujaf-48	197	15	executive	executive	ADJ
gujaf-48	197	16	share	share	NOUN
gujaf-48	197	17	ownership	ownership	NOUN
gujaf-48	197	18	diminish	diminish	VERB
gujaf-48	197	19	the	the	DET
gujaf-48	197	20	financial	financial	ADJ
gujaf-48	197	21	performance	performance	NOUN
gujaf-48	197	22	greatly	greatly	ADV
gujaf-48	197	23	.	.	PUNCT
gujaf-48	198	1	it	it	PRON
gujaf-48	198	2	is	be	AUX
gujaf-48	198	3	recommended	recommend	VERB
gujaf-48	198	4	that	that	SCONJ
gujaf-48	198	5	policy	policy	NOUN
gujaf-48	198	6	makers	maker	NOUN
gujaf-48	198	7	,	,	PUNCT
gujaf-48	198	8	regulators	regulator	NOUN
gujaf-48	198	9	which	which	PRON
gujaf-48	198	10	include	include	VERB
gujaf-48	198	11	central	central	ADJ
gujaf-48	198	12	bank	bank	PROPN
gujaf-48	198	13	of	of	ADP
gujaf-48	198	14	nigeria	nigeria	PROPN
gujaf-48	198	15	and	and	CCONJ
gujaf-48	198	16	securities	securities	PROPN
gujaf-48	198	17	and	and	CCONJ
gujaf-48	198	18	exchange	exchange	PROPN
gujaf-48	198	19	commission	commission	NOUN
gujaf-48	198	20	should	should	AUX
gujaf-48	198	21	mandate	mandate	VERB
gujaf-48	198	22	the	the	DET
gujaf-48	198	23	management	management	NOUN
gujaf-48	198	24	of	of	ADP
gujaf-48	198	25	the	the	DET
gujaf-48	198	26	banks	bank	NOUN
gujaf-48	198	27	to	to	PART
gujaf-48	198	28	take	take	VERB
gujaf-48	198	29	into	into	ADP
gujaf-48	198	30	cognizant	cognizant	ADJ
gujaf-48	198	31	and	and	CCONJ
gujaf-48	198	32	be	be	AUX
gujaf-48	198	33	courteous	courteous	ADJ
gujaf-48	198	34	when	when	SCONJ
gujaf-48	198	35	paying	pay	VERB
gujaf-48	198	36	high	high	ADJ
gujaf-48	198	37	compensation	compensation	NOUN
gujaf-48	198	38	paid	pay	VERB
gujaf-48	198	39	chairman	chairman	NOUN
gujaf-48	198	40	of	of	ADP
gujaf-48	198	41	board	board	NOUN
gujaf-48	198	42	as	as	SCONJ
gujaf-48	198	43	this	this	PRON
gujaf-48	198	44	may	may	AUX
gujaf-48	198	45	be	be	AUX
gujaf-48	198	46	responsible	responsible	ADJ
gujaf-48	198	47	for	for	SCONJ
gujaf-48	198	48	them	they	PRON
gujaf-48	198	49	to	to	PART
gujaf-48	198	50	become	become	VERB
gujaf-48	198	51	complacent	complacent	ADJ
gujaf-48	198	52	towards	towards	ADP
gujaf-48	198	53	increased	increase	VERB
gujaf-48	198	54	financial	financial	ADJ
gujaf-48	198	55	performance	performance	NOUN
gujaf-48	198	56	.	.	PUNCT
gujaf-48	199	1	furthermore	furthermore	ADV
gujaf-48	199	2	,	,	PUNCT
gujaf-48	199	3	the	the	DET
gujaf-48	199	4	percentage	percentage	NOUN
gujaf-48	199	5	of	of	ADP
gujaf-48	199	6	shares	share	NOUN
gujaf-48	199	7	held	hold	VERB
gujaf-48	199	8	by	by	ADP
gujaf-48	199	9	chairman	chairman	NOUN
gujaf-48	199	10	in	in	ADP
gujaf-48	199	11	the	the	DET
gujaf-48	199	12	banks	bank	NOUN
gujaf-48	199	13	should	should	AUX
gujaf-48	199	14	be	be	AUX
gujaf-48	199	15	increased	increase	VERB
gujaf-48	199	16	in	in	ADP
gujaf-48	199	17	order	order	NOUN
gujaf-48	199	18	to	to	PART
gujaf-48	199	19	increase	increase	VERB
gujaf-48	199	20	their	their	PRON
gujaf-48	199	21	level	level	NOUN
gujaf-48	199	22	of	of	ADP
gujaf-48	199	23	stake	stake	NOUN
gujaf-48	199	24	in	in	ADP
gujaf-48	199	25	the	the	DET
gujaf-48	199	26	banks	bank	NOUN
gujaf-48	199	27	as	as	SCONJ
gujaf-48	199	28	this	this	PRON
gujaf-48	199	29	will	will	AUX
gujaf-48	199	30	serve	serve	VERB
gujaf-48	199	31	as	as	ADP
gujaf-48	199	32	a	a	DET
gujaf-48	199	33	stimulus	stimulus	NOUN
gujaf-48	199	34	for	for	SCONJ
gujaf-48	199	35	them	they	PRON
gujaf-48	199	36	to	to	PART
gujaf-48	199	37	be	be	AUX
gujaf-48	199	38	focused	focus	VERB
gujaf-48	199	39	and	and	CCONJ
gujaf-48	199	40	interested	interested	ADJ
gujaf-48	199	41	in	in	ADP
gujaf-48	199	42	increased	increase	VERB
gujaf-48	199	43	financial	financial	ADJ
gujaf-48	199	44	performance	performance	NOUN
gujaf-48	199	45	in	in	ADP
gujaf-48	199	46	order	order	NOUN
gujaf-48	199	47	to	to	PART
gujaf-48	199	48	attract	attract	VERB
gujaf-48	199	49	higher	high	ADJ
gujaf-48	199	50	return	return	NOUN
gujaf-48	199	51	on	on	ADP
gujaf-48	199	52	their	their	PRON
gujaf-48	199	53	investment	investment	NOUN
gujaf-48	199	54	and	and	CCONJ
gujaf-48	199	55	also	also	ADV
gujaf-48	199	56	to	to	PART
gujaf-48	199	57	get	get	VERB
gujaf-48	199	58	bonus	bonus	NOUN
gujaf-48	199	59	compensation	compensation	NOUN
gujaf-48	199	60	from	from	ADP
gujaf-48	199	61	the	the	DET
gujaf-48	199	62	management	management	NOUN
gujaf-48	199	63	.	.	PUNCT
gujaf-48	200	1	the	the	DET
gujaf-48	200	2	amount	amount	NOUN
gujaf-48	200	3	paid	pay	VERB
gujaf-48	200	4	to	to	ADP
gujaf-48	200	5	highest	high	ADJ
gujaf-48	200	6	paid	pay	VERB
gujaf-48	200	7	directors	director	NOUN
gujaf-48	200	8	in	in	ADP
gujaf-48	200	9	banks	bank	NOUN
gujaf-48	200	10	should	should	AUX
gujaf-48	200	11	be	be	AUX
gujaf-48	200	12	improved	improve	VERB
gujaf-48	200	13	,	,	PUNCT
gujaf-48	200	14	as	as	SCONJ
gujaf-48	200	15	this	this	PRON
gujaf-48	200	16	is	be	AUX
gujaf-48	200	17	will	will	AUX
gujaf-48	200	18	enhance	enhance	VERB
gujaf-48	200	19	the	the	DET
gujaf-48	200	20	value	value	NOUN
gujaf-48	200	21	of	of	ADP
gujaf-48	200	22	the	the	DET
gujaf-48	200	23	banks	bank	NOUN
gujaf-48	200	24	.	.	PUNCT
gujaf-48	201	1	the	the	DET
gujaf-48	201	2	study	study	NOUN
gujaf-48	201	3	suggested	suggest	VERB
gujaf-48	201	4	that	that	SCONJ
gujaf-48	201	5	the	the	DET
gujaf-48	201	6	management	management	NOUN
gujaf-48	201	7	of	of	ADP
gujaf-48	201	8	the	the	DET
gujaf-48	201	9	banks	bank	NOUN
gujaf-48	201	10	should	should	AUX
gujaf-48	201	11	set	set	VERB
gujaf-48	201	12	a	a	DET
gujaf-48	201	13	condition	condition	NOUN
gujaf-48	201	14	of	of	ADP
gujaf-48	201	15	increased	increase	VERB
gujaf-48	201	16	performance	performance	NOUN
gujaf-48	201	17	as	as	ADP
gujaf-48	201	18	the	the	DET
gujaf-48	201	19	basis	basis	NOUN
gujaf-48	201	20	to	to	PART
gujaf-48	201	21	get	get	VERB
gujaf-48	201	22	increased	increase	VERB
gujaf-48	201	23	pay	pay	NOUN
gujaf-48	201	24	so	so	SCONJ
gujaf-48	201	25	as	as	SCONJ
gujaf-48	201	26	to	to	PART
gujaf-48	201	27	encourage	encourage	VERB
gujaf-48	201	28	the	the	DET
gujaf-48	201	29	directors	director	NOUN
gujaf-48	201	30	to	to	PART
gujaf-48	201	31	do	do	VERB
gujaf-48	201	32	more	more	ADJ
gujaf-48	201	33	in	in	ADV
gujaf-48	201	34	to	to	PART
gujaf-48	201	35	attract	attract	VERB
gujaf-48	201	36	higher	high	ADJ
gujaf-48	201	37	performance	performance	NOUN
gujaf-48	201	38	.	.	PUNCT
gujaf-48	202	1	management	management	NOUN
gujaf-48	202	2	should	should	AUX
gujaf-48	202	3	discourage	discourage	VERB
gujaf-48	202	4	highest	high	ADJ
gujaf-48	202	5	paid	pay	VERB
gujaf-48	202	6	directors	director	NOUN
gujaf-48	202	7	from	from	ADP
gujaf-48	202	8	having	have	VERB
gujaf-48	202	9	a	a	DET
gujaf-48	202	10	high	high	ADJ
gujaf-48	202	11	stake	stake	NOUN
gujaf-48	202	12	in	in	ADP
gujaf-48	202	13	the	the	DET
gujaf-48	202	14	firm	firm	NOUN
gujaf-48	202	15	or	or	CCONJ
gujaf-48	202	16	having	have	VERB
gujaf-48	202	17	a	a	DET
gujaf-48	202	18	high	high	ADJ
gujaf-48	202	19	stake	stake	NOUN
gujaf-48	202	20	in	in	ADP
gujaf-48	202	21	the	the	DET
gujaf-48	202	22	banks	bank	NOUN
gujaf-48	202	23	should	should	AUX
gujaf-48	202	24	not	not	PART
gujaf-48	202	25	be	be	AUX
gujaf-48	202	26	a	a	DET
gujaf-48	202	27	condition	condition	NOUN
gujaf-48	202	28	to	to	PART
gujaf-48	202	29	be	be	AUX
gujaf-48	202	30	the	the	DET
gujaf-48	202	31	highest	high	ADJ
gujaf-48	202	32	paid	pay	VERB
gujaf-48	202	33	director	director	NOUN
gujaf-48	202	34	.	.	PUNCT
gujaf-48	203	1	this	this	PRON
gujaf-48	203	2	is	be	AUX
gujaf-48	203	3	to	to	PART
gujaf-48	203	4	discourage	discourage	VERB
gujaf-48	203	5	undue	undue	ADJ
gujaf-48	203	6	advantage	advantage	NOUN
gujaf-48	203	7	that	that	PRON
gujaf-48	203	8	could	could	AUX
gujaf-48	203	9	lead	lead	VERB
gujaf-48	203	10	to	to	PART
gujaf-48	203	11	decrease	decrease	VERB
gujaf-48	203	12	in	in	ADP
gujaf-48	203	13	the	the	DET
gujaf-48	203	14	financial	financial	ADJ
gujaf-48	203	15	wellbeing	wellbeing	NOUN
gujaf-48	203	16	of	of	ADP
gujaf-48	203	17	the	the	DET
gujaf-48	203	18	banks	bank	NOUN
gujaf-48	203	19	.	.	PUNCT
gujaf-48	204	1	the	the	DET
gujaf-48	204	2	study	study	NOUN
gujaf-48	204	3	is	be	AUX
gujaf-48	204	4	limited	limit	VERB
gujaf-48	204	5	to	to	ADP
gujaf-48	204	6	three	three	NUM
gujaf-48	204	7	variables	variable	NOUN
gujaf-48	204	8	of	of	ADP
gujaf-48	204	9	executive	executive	ADJ
gujaf-48	204	10	compensation	compensation	NOUN
gujaf-48	204	11	(	(	PUNCT
gujaf-48	204	12	ceo	ceo	NOUN
gujaf-48	204	13	pay	pay	NOUN
gujaf-48	204	14	,	,	PUNCT
gujaf-48	204	15	chairman	chairman	NOUN
gujaf-48	204	16	compensation	compensation	NOUN
gujaf-48	204	17	and	and	CCONJ
gujaf-48	204	18	highest	high	ADJ
gujaf-48	204	19	paid	pay	VERB
gujaf-48	204	20	director	director	NOUN
gujaf-48	204	21	)	)	PUNCT
gujaf-48	204	22	and	and	CCONJ
gujaf-48	204	23	one	one	NUM
gujaf-48	204	24	moderator	moderator	NOUN
gujaf-48	204	25	variable	variable	NOUN
gujaf-48	204	26	which	which	PRON
gujaf-48	204	27	is	be	AUX
gujaf-48	204	28	share	share	NOUN
gujaf-48	204	29	ownership	ownership	NOUN
gujaf-48	204	30	and	and	CCONJ
gujaf-48	204	31	control	control	NOUN
gujaf-48	204	32	variable	variable	ADJ
gujaf-48	204	33	size	size	NOUN
gujaf-48	204	34	.	.	PUNCT
gujaf-48	205	1	the	the	DET
gujaf-48	205	2	study	study	NOUN
gujaf-48	205	3	is	be	AUX
gujaf-48	205	4	limited	limit	VERB
gujaf-48	205	5	to	to	ADP
gujaf-48	205	6	only	only	ADV
gujaf-48	205	7	one	one	NUM
gujaf-48	205	8	measures	measure	NOUN
gujaf-48	205	9	of	of	ADP
gujaf-48	205	10	financial	financial	ADJ
gujaf-48	205	11	performance	performance	NOUN
gujaf-48	205	12	which	which	PRON
gujaf-48	205	13	is	be	AUX
gujaf-48	205	14	value	value	NOUN
gujaf-48	205	15	.	.	PUNCT
gujaf-48	206	1	it	it	PRON
gujaf-48	206	2	is	be	AUX
gujaf-48	206	3	also	also	ADV
gujaf-48	206	4	suggested	suggest	VERB
gujaf-48	206	5	that	that	SCONJ
gujaf-48	206	6	,	,	PUNCT
gujaf-48	206	7	further	further	ADJ
gujaf-48	206	8	studies	study	NOUN
gujaf-48	206	9	should	should	AUX
gujaf-48	206	10	consider	consider	VERB
gujaf-48	206	11	the	the	DET
gujaf-48	206	12	inclusion	inclusion	NOUN
gujaf-48	206	13	of	of	ADP
gujaf-48	206	14	total	total	ADJ
gujaf-48	206	15	compensation	compensation	NOUN
gujaf-48	206	16	and	and	CCONJ
gujaf-48	206	17	staff	staff	NOUN
gujaf-48	206	18	costs	cost	NOUN
gujaf-48	206	19	as	as	ADP
gujaf-48	206	20	measure	measure	NOUN
gujaf-48	206	21	of	of	ADP
gujaf-48	206	22	executive	executive	ADJ
gujaf-48	206	23	compensation	compensation	NOUN
gujaf-48	206	24	.	.	PUNCT
gujaf-48	207	1	other	other	ADJ
gujaf-48	207	2	researchers	researcher	NOUN
gujaf-48	207	3	should	should	AUX
gujaf-48	207	4	consider	consider	VERB
gujaf-48	207	5	other	other	ADJ
gujaf-48	207	6	measures	measure	NOUN
gujaf-48	207	7	of	of	ADP
gujaf-48	207	8	financial	financial	ADJ
gujaf-48	207	9	performance	performance	NOUN
gujaf-48	207	10	which	which	PRON
gujaf-48	207	11	includes	include	VERB
gujaf-48	207	12	return	return	NOUN
gujaf-48	207	13	on	on	ADP
gujaf-48	207	14	assets	asset	NOUN
gujaf-48	207	15	,	,	PUNCT
gujaf-48	207	16	return	return	VERB
gujaf-48	207	17	on	on	ADP
gujaf-48	207	18	equity	equity	NOUN
gujaf-48	207	19	,	,	PUNCT
gujaf-48	207	20	share	share	NOUN
gujaf-48	207	21	price	price	NOUN
gujaf-48	207	22	,	,	PUNCT
gujaf-48	207	23	economic	economic	ADJ
gujaf-48	207	24	value	value	NOUN
gujaf-48	207	25	added	add	VERB
gujaf-48	207	26	(	(	PUNCT
gujaf-48	207	27	eva	eva	NOUN
gujaf-48	207	28	)	)	PUNCT
gujaf-48	207	29	and	and	CCONJ
gujaf-48	207	30	enterprise	enterprise	NOUN
gujaf-48	207	31	value	value	NOUN
gujaf-48	207	32	(	(	PUNCT
gujaf-48	207	33	ev	ev	INTJ
gujaf-48	207	34	)	)	PUNCT
gujaf-48	207	35	for	for	ADP
gujaf-48	207	36	comparison	comparison	NOUN
gujaf-48	207	37	purposes	purpose	NOUN
gujaf-48	207	38	.	.	PUNCT
gujaf-48	208	1	gusau	gusau	PROPN
gujaf-48	208	2	journal	journal	PROPN
gujaf-48	208	3	of	of	ADP
gujaf-48	208	4	accounting	accounting	NOUN
gujaf-48	208	5	and	and	CCONJ
gujaf-48	208	6	finance	finance	NOUN
gujaf-48	208	7	,	,	PUNCT
gujaf-48	208	8	vol	vol	NOUN
gujaf-48	208	9	.	.	PROPN
gujaf-48	208	10	2	2	NUM
gujaf-48	208	11	,	,	PUNCT
gujaf-48	208	12	issue	issue	NOUN
gujaf-48	208	13	1	1	NUM
gujaf-48	208	14	,	,	PUNCT
gujaf-48	208	15	april	april	PROPN
gujaf-48	208	16	,	,	PUNCT
gujaf-48	208	17	2021	2021	NUM
gujaf-48	208	18	13	13	NUM
gujaf-48	208	19	references	reference	NOUN
gujaf-48	208	20	ahmed	ahmed	PROPN
gujaf-48	208	21	a.d	a.d	PROPN
gujaf-48	208	22	&	&	CCONJ
gujaf-48	208	23	saidu	saidu	PROPN
gujaf-48	208	24	,	,	PUNCT
gujaf-48	208	25	h	h	NOUN
gujaf-48	208	26	(	(	PUNCT
gujaf-48	208	27	2021	2021	NUM
gujaf-48	208	28	)	)	PUNCT
gujaf-48	208	29	.	.	PUNCT
gujaf-48	209	1	asynnetric	asynnetric	ADJ
gujaf-48	209	2	relationship	relationship	NOUN
gujaf-48	209	3	between	between	ADP
gujaf-48	209	4	directors	director	NOUN
gujaf-48	209	5	remuneration	remuneration	NOUN
gujaf-48	209	6	and	and	CCONJ
gujaf-48	209	7	financial	financial	ADJ
gujaf-48	209	8	performance	performance	NOUN
gujaf-48	209	9	of	of	ADP
gujaf-48	209	10	listed	list	VERB
gujaf-48	209	11	insurance	insurance	NOUN
gujaf-48	209	12	companies	company	NOUN
gujaf-48	209	13	in	in	ADP
gujaf-48	209	14	nigeria	nigeria	PROPN
gujaf-48	209	15	,	,	PUNCT
gujaf-48	209	16	using	use	VERB
gujaf-48	209	17	generalized	generalized	ADJ
gujaf-48	209	18	method	method	NOUN
gujaf-48	209	19	of	of	ADP
gujaf-48	209	20	moment	moment	NOUN
gujaf-48	209	21	(	(	PUNCT
gujaf-48	209	22	gmm	gmm	NOUN
gujaf-48	209	23	)	)	PUNCT
gujaf-48	209	24	.	.	PUNCT
gujaf-48	210	1	journal	journal	PROPN
gujaf-48	210	2	of	of	ADP
gujaf-48	210	3	basic	basic	ADJ
gujaf-48	210	4	and	and	CCONJ
gujaf-48	210	5	applied	apply	VERB
gujaf-48	210	6	research	research	NOUN
gujaf-48	210	7	international	international	ADJ
gujaf-48	210	8	,	,	PUNCT
gujaf-48	210	9	vol	vol	NOUN
gujaf-48	210	10	.	.	NOUN
gujaf-48	210	11	27(1	27(1	NUM
gujaf-48	210	12	)	)	PUNCT
gujaf-48	210	13	ahmed	ahmed	PROPN
gujaf-48	210	14	,	,	PUNCT
gujaf-48	210	15	m.	m.	NOUN
gujaf-48	210	16	,	,	PUNCT
gujaf-48	210	17	&	&	CCONJ
gujaf-48	210	18	ahmed	ahmed	PROPN
gujaf-48	210	19	,	,	PUNCT
gujaf-48	210	20	a.b	a.b	PROPN
gujaf-48	210	21	.	.	PROPN
gujaf-48	210	22	(	(	PUNCT
gujaf-48	210	23	2014	2014	NUM
gujaf-48	210	24	)	)	PUNCT
gujaf-48	210	25	.	.	PUNCT
gujaf-48	211	1	the	the	DET
gujaf-48	211	2	impact	impact	NOUN
gujaf-48	211	3	of	of	ADP
gujaf-48	211	4	indirect	indirect	ADJ
gujaf-48	211	5	compensation	compensation	NOUN
gujaf-48	211	6	on	on	ADP
gujaf-48	211	7	employee	employee	NOUN
gujaf-48	211	8	performance	performance	NOUN
gujaf-48	211	9	:	:	PUNCT
gujaf-48	211	10	an	an	DET
gujaf-48	211	11	overview	overview	NOUN
gujaf-48	211	12	.	.	PUNCT
gujaf-48	212	1	public	public	ADJ
gujaf-48	212	2	policy	policy	NOUN
gujaf-48	212	3	and	and	CCONJ
gujaf-48	212	4	administration	administration	NOUN
gujaf-48	212	5	research	research	NOUN
gujaf-48	212	6	journal	journal	PROPN
gujaf-48	212	7	,	,	PUNCT
gujaf-48	212	8	4(6	4(6	NUM
gujaf-48	212	9	)	)	PUNCT
gujaf-48	212	10	,	,	PUNCT
gujaf-48	212	11	215	215	NUM
gujaf-48	212	12	alchian	alchian	NOUN
gujaf-48	212	13	,	,	PUNCT
gujaf-48	212	14	a.	a.	PROPN
gujaf-48	212	15	,	,	PUNCT
gujaf-48	212	16	&	&	CCONJ
gujaf-48	212	17	demsetz	demsetz	PROPN
gujaf-48	212	18	,	,	PUNCT
gujaf-48	212	19	h.	h.	PROPN
gujaf-48	212	20	(	(	PUNCT
gujaf-48	212	21	1972	1972	NUM
gujaf-48	212	22	)	)	PUNCT
gujaf-48	212	23	.	.	PUNCT
gujaf-48	213	1	production	production	NOUN
gujaf-48	213	2	,	,	PUNCT
gujaf-48	213	3	information	information	NOUN
gujaf-48	213	4	costs	cost	NOUN
gujaf-48	213	5	,	,	PUNCT
gujaf-48	213	6	and	and	CCONJ
gujaf-48	213	7	economic	economic	ADJ
gujaf-48	213	8	organization	organization	NOUN
gujaf-48	213	9	.	.	PUNCT
gujaf-48	214	1	american	american	PROPN
gujaf-48	214	2	economic	economic	PROPN
gujaf-48	214	3	review	review	PROPN
gujaf-48	214	4	,	,	PUNCT
gujaf-48	214	5	i62	i62	NOUN
gujaf-48	214	6	,	,	PUNCT
gujaf-48	214	7	777	777	NUM
gujaf-48	214	8	-	-	SYM
gujaf-48	214	9	795	795	NUM
gujaf-48	214	10	.	.	PUNCT
gujaf-48	215	1	adam	adam	PROPN
gujaf-48	215	2	,	,	PUNCT
gujaf-48	215	3	a.a	a.a	PROPN
gujaf-48	215	4	and	and	CCONJ
gujaf-48	215	5	habib	habib	PROPN
gujaf-48	215	6	,	,	PUNCT
gujaf-48	215	7	a	a	DET
gujaf-48	215	8	(	(	PUNCT
gujaf-48	215	9	2020	2020	NUM
gujaf-48	215	10	)	)	PUNCT
gujaf-48	215	11	.	.	PUNCT
gujaf-48	216	1	director	director	NOUN
gujaf-48	216	2	’s	’s	PART
gujaf-48	216	3	remuneration	remuneration	NOUN
gujaf-48	216	4	and	and	CCONJ
gujaf-48	216	5	financial	financial	ADJ
gujaf-48	216	6	performance	performance	NOUN
gujaf-48	216	7	:	:	PUNCT
gujaf-48	216	8	moderating	moderate	VERB
gujaf-48	216	9	role	role	NOUN
gujaf-48	216	10	of	of	ADP
gujaf-48	216	11	board	board	NOUN
gujaf-48	216	12	attribues	attribue	NOUN
gujaf-48	216	13	of	of	ADP
gujaf-48	216	14	listed	list	VERB
gujaf-48	216	15	insurance	insurance	NOUN
gujaf-48	216	16	companies	company	NOUN
gujaf-48	216	17	in	in	ADP
gujaf-48	216	18	nigeria	nigeria	PROPN
gujaf-48	216	19	.	.	PUNCT
gujaf-48	217	1	jounal	jounal	NOUN
gujaf-48	217	2	of	of	ADP
gujaf-48	217	3	international	international	ADJ
gujaf-48	217	4	trade	trade	NOUN
gujaf-48	217	5	and	and	CCONJ
gujaf-48	217	6	economic	economic	ADJ
gujaf-48	217	7	development	development	NOUN
gujaf-48	217	8	.	.	PUNCT
gujaf-48	218	1	barde	barde	PROPN
gujaf-48	218	2	,	,	PUNCT
gujaf-48	218	3	i.m	i.m	PROPN
gujaf-48	218	4	and	and	CCONJ
gujaf-48	218	5	ahmed	ahmed	PROPN
gujaf-48	218	6	,	,	PUNCT
gujaf-48	218	7	a.z	a.z	PROPN
gujaf-48	218	8	(	(	PUNCT
gujaf-48	218	9	2020	2020	NUM
gujaf-48	218	10	)	)	PUNCT
gujaf-48	218	11	.	.	PUNCT
gujaf-48	219	1	effect	effect	NOUN
gujaf-48	219	2	of	of	ADP
gujaf-48	219	3	executive	executive	ADJ
gujaf-48	219	4	compensation	compensation	NOUN
gujaf-48	219	5	and	and	CCONJ
gujaf-48	219	6	share	share	VERB
gujaf-48	219	7	ownership	ownership	NOUN
gujaf-48	219	8	on	on	ADP
gujaf-48	219	9	financial	financial	ADJ
gujaf-48	219	10	performance	performance	NOUN
gujaf-48	219	11	of	of	ADP
gujaf-48	219	12	listed	list	VERB
gujaf-48	219	13	dmbs	dmb	NOUN
gujaf-48	219	14	in	in	ADP
gujaf-48	219	15	nigeria	nigeria	PROPN
gujaf-48	219	16	.	.	PUNCT
gujaf-48	220	1	journal	journal	PROPN
gujaf-48	220	2	of	of	ADP
gujaf-48	220	3	accounting	accounting	NOUN
gujaf-48	220	4	and	and	CCONJ
gujaf-48	220	5	taxation	taxation	NOUN
gujaf-48	220	6	,	,	PUNCT
gujaf-48	220	7	vol	vol	NOUN
gujaf-48	220	8	.	.	PUNCT
gujaf-48	220	9	12(1	12(1	NUM
gujaf-48	220	10	)	)	PUNCT
gujaf-48	220	11	buachoom	buachoom	NOUN
gujaf-48	220	12	,	,	PUNCT
gujaf-48	220	13	w.	w.	PROPN
gujaf-48	220	14	(	(	PUNCT
gujaf-48	220	15	2015	2015	NUM
gujaf-48	220	16	)	)	PUNCT
gujaf-48	220	17	.	.	PUNCT
gujaf-48	221	1	simultaneous	simultaneous	ADJ
gujaf-48	221	2	relationship	relationship	NOUN
gujaf-48	221	3	between	between	ADP
gujaf-48	221	4	performance	performance	NOUN
gujaf-48	221	5	and	and	CCONJ
gujaf-48	221	6	executive	executive	NOUN
gujaf-48	221	7	compensation	compensation	NOUN
gujaf-48	221	8	of	of	ADP
gujaf-48	221	9	thai	thai	PROPN
gujaf-48	221	10	non	non	ADJ
gujaf-48	221	11	-	-	ADJ
gujaf-48	221	12	financial	financial	ADJ
gujaf-48	221	13	firms	firm	NOUN
gujaf-48	221	14	.	.	PUNCT
gujaf-48	222	1	asian	asian	ADJ
gujaf-48	222	2	review	review	NOUN
gujaf-48	222	3	of	of	ADP
gujaf-48	222	4	accounting	accounting	NOUN
gujaf-48	222	5	,	,	PUNCT
gujaf-48	222	6	25(3	25(3	NUM
gujaf-48	222	7	)	)	PUNCT
gujaf-48	222	8	,	,	PUNCT
gujaf-48	222	9	404	404	NUM
gujaf-48	222	10	-	-	SYM
gujaf-48	222	11	423	423	NUM
gujaf-48	222	12	.	.	PUNCT
gujaf-48	223	1	casey	casey	PROPN
gujaf-48	223	2	,	,	PUNCT
gujaf-48	223	3	k.	k.	PROPN
gujaf-48	223	4	m.	m.	PROPN
gujaf-48	223	5	,	,	PUNCT
gujaf-48	223	6	&	&	CCONJ
gujaf-48	223	7	anderson	anderson	PROPN
gujaf-48	223	8	,	,	PUNCT
gujaf-48	223	9	d.	d.	PROPN
gujaf-48	223	10	c.	c.	PROPN
gujaf-48	223	11	(	(	PUNCT
gujaf-48	223	12	1999	1999	NUM
gujaf-48	223	13	)	)	PUNCT
gujaf-48	223	14	.	.	PUNCT
gujaf-48	224	1	examining	examine	VERB
gujaf-48	224	2	the	the	DET
gujaf-48	224	3	impact	impact	NOUN
gujaf-48	224	4	of	of	ADP
gujaf-48	224	5	the	the	DET
gujaf-48	224	6	tax	tax	NOUN
gujaf-48	224	7	reform	reform	NOUN
gujaf-48	224	8	act	act	VERB
gujaf-48	224	9	on	on	ADP
gujaf-48	224	10	zcorporate	zcorporate	ADJ
gujaf-48	224	11	dividend	dividend	NOUN
gujaf-48	224	12	policy	policy	NOUN
gujaf-48	224	13	:	:	PUNCT
gujaf-48	224	14	a	a	DET
gujaf-48	224	15	new	new	ADJ
gujaf-48	224	16	methodology	methodology	NOUN
gujaf-48	224	17	,	,	PUNCT
gujaf-48	224	18	journal	journal	NOUN
gujaf-48	224	19	of	of	ADP
gujaf-48	224	20	financial	financial	ADJ
gujaf-48	224	21	review	review	NOUN
gujaf-48	224	22	,	,	PUNCT
gujaf-48	224	23	34(3	34(3	NUM
gujaf-48	224	24	)	)	PUNCT
gujaf-48	224	25	,	,	PUNCT
gujaf-48	224	26	17	17	NUM
gujaf-48	224	27	–	–	SYM
gujaf-48	224	28	28	28	NUM
gujaf-48	224	29	.	.	PUNCT
gujaf-48	224	30	demirer	demirer	NOUN
gujaf-48	224	31	,	,	PUNCT
gujaf-48	224	32	i	i	PROPN
gujaf-48	224	33	&	&	CCONJ
gujaf-48	224	34	yuan	yuan	PROPN
gujaf-48	224	35	,	,	PUNCT
gujaf-48	224	36	j.j	j.j	PROPN
gujaf-48	224	37	.	.	PROPN
gujaf-48	224	38	(	(	PUNCT
gujaf-48	224	39	2013	2013	NUM
gujaf-48	224	40	)	)	PUNCT
gujaf-48	224	41	.	.	PUNCT
gujaf-48	225	1	executive	executive	NOUN
gujaf-48	225	2	compensation	compensation	NOUN
gujaf-48	225	3	structure	structure	NOUN
gujaf-48	225	4	and	and	CCONJ
gujaf-48	225	5	firm	firm	ADJ
gujaf-48	225	6	performance	performance	NOUN
gujaf-48	225	7	in	in	ADP
gujaf-48	225	8	the	the	DET
gujaf-48	225	9	u.s	u.s	PROPN
gujaf-48	225	10	.	.	PROPN
gujaf-48	225	11	restaurant	restaurant	NOUN
gujaf-48	225	12	industry	industry	NOUN
gujaf-48	225	13	:	:	PUNCT
gujaf-48	225	14	an	an	DET
gujaf-48	225	15	agency	agency	NOUN
gujaf-48	225	16	theory	theory	NOUN
gujaf-48	225	17	approach	approach	NOUN
gujaf-48	225	18	.	.	PUNCT
gujaf-48	226	1	journal	journal	NOUN
gujaf-48	226	2	of	of	ADP
gujaf-48	226	3	foodservice	foodservice	NOUN
gujaf-48	226	4	business	business	NOUN
gujaf-48	226	5	research	research	NOUN
gujaf-48	226	6	,	,	PUNCT
gujaf-48	226	7	16(5	16(5	NUM
gujaf-48	226	8	)	)	PUNCT
gujaf-48	226	9	,	,	PUNCT
gujaf-48	226	10	421	421	NUM
gujaf-48	226	11	-	-	SYM
gujaf-48	226	12	438	438	NUM
gujaf-48	226	13	deysel	deysel	NOUN
gujaf-48	226	14	,	,	PUNCT
gujaf-48	226	15	b.	b.	PROPN
gujaf-48	226	16	,	,	PUNCT
gujaf-48	226	17	&	&	CCONJ
gujaf-48	226	18	kruger	kruger	PROPN
gujaf-48	226	19	,	,	PUNCT
gujaf-48	226	20	j.	j.	PROPN
gujaf-48	226	21	(	(	PUNCT
gujaf-48	226	22	n.d	n.d	PROPN
gujaf-48	226	23	.	.	PROPN
gujaf-48	226	24	)	)	PUNCT
gujaf-48	226	25	.	.	PUNCT
gujaf-48	227	1	relationship	relationship	NOUN
gujaf-48	227	2	between	between	ADP
gujaf-48	227	3	sa	sa	PROPN
gujaf-48	227	4	ceo	ceo	PROPN
gujaf-48	227	5	compensation	compensation	PROPN
gujaf-48	227	6	and	and	CCONJ
gujaf-48	227	7	company	company	NOUN
gujaf-48	227	8	performance	performance	NOUN
gujaf-48	227	9	in	in	ADP
gujaf-48	227	10	the	the	DET
gujaf-48	227	11	banking	banking	NOUN
gujaf-48	227	12	industry	industry	NOUN
gujaf-48	227	13	.	.	PUNCT
gujaf-48	228	1	journal	journal	PROPN
gujaf-48	228	2	of	of	ADP
gujaf-48	228	3	business	business	NOUN
gujaf-48	228	4	and	and	CCONJ
gujaf-48	228	5	management	management	NOUN
gujaf-48	228	6	,	,	PUNCT
gujaf-48	228	7	2(2	2(2	NUM
gujaf-48	228	8	)	)	PUNCT
gujaf-48	228	9	,	,	PUNCT
gujaf-48	228	10	11	11	NUM
gujaf-48	228	11	-24	-24	NUM
gujaf-48	228	12	.	.	PUNCT
gujaf-48	229	1	emmanuel	emmanuel	PROPN
gujaf-48	229	2	,	,	PUNCT
gujaf-48	229	3	a.	a.	PROPN
gujaf-48	229	4	,	,	PUNCT
gujaf-48	229	5	michael	michael	PROPN
gujaf-48	229	6	,	,	PUNCT
gujaf-48	229	7	s.o	s.o	PROPN
gujaf-48	229	8	.	.	PROPN
gujaf-48	229	9	,	,	PUNCT
gujaf-48	229	10	akanfe	akanfe	PROPN
gujaf-48	229	11	,	,	PUNCT
gujaf-48	229	12	s.k	s.k	PROPN
gujaf-48	229	13	.	.	PROPN
gujaf-48	229	14	,	,	PUNCT
gujaf-48	229	15	&	&	CCONJ
gujaf-48	229	16	oladipo	oladipo	PROPN
gujaf-48	229	17	,	,	PUNCT
gujaf-48	229	18	o.j	o.j	PROPN
gujaf-48	229	19	.	.	PROPN
gujaf-48	229	20	(	(	PUNCT
gujaf-48	229	21	2017	2017	NUM
gujaf-48	229	22	)	)	PUNCT
gujaf-48	229	23	.	.	PUNCT
gujaf-48	230	1	executive	executive	PROPN
gujaf-48	230	2	compensation	compensation	NOUN
gujaf-48	230	3	and	and	CCONJ
gujaf-48	230	4	firm	firm	ADJ
gujaf-48	230	5	performance	performance	NOUN
gujaf-48	230	6	:	:	PUNCT
gujaf-48	230	7	evidence	evidence	NOUN
gujaf-48	230	8	from	from	ADP
gujaf-48	230	9	nigeria	nigeria	PROPN
gujaf-48	230	10	firms	firm	NOUN
gujaf-48	230	11	.	.	PUNCT
gujaf-48	231	1	international	international	ADJ
gujaf-48	231	2	journal	journal	NOUN
gujaf-48	231	3	of	of	ADP
gujaf-48	231	4	advanced	advanced	ADJ
gujaf-48	231	5	academic	academic	ADJ
gujaf-48	231	6	research	research	NOUN
gujaf-48	231	7	social	social	PROPN
gujaf-48	231	8	&	&	CCONJ
gujaf-48	231	9	management	management	NOUN
gujaf-48	231	10	sciences	sciences	PROPN
gujaf-48	231	11	,	,	PUNCT
gujaf-48	231	12	3(7	3(7	NUM
gujaf-48	231	13	)	)	PUNCT
gujaf-48	231	14	,	,	PUNCT
gujaf-48	231	15	23	23	NUM
gujaf-48	231	16	-	-	SYM
gujaf-48	231	17	39	39	NUM
gujaf-48	231	18	farouk	farouk	PROPN
gujaf-48	231	19	,	,	PUNCT
gujaf-48	231	20	m.a	m.a	PROPN
gujaf-48	231	21	.	.	PROPN
gujaf-48	231	22	,	,	PUNCT
gujaf-48	231	23	nafiu	nafiu	PROPN
gujaf-48	231	24	,	,	PUNCT
gujaf-48	231	25	m.b	m.b	PROPN
gujaf-48	231	26	.	.	PROPN
gujaf-48	231	27	,	,	PUNCT
gujaf-48	231	28	&	&	CCONJ
gujaf-48	231	29	shehu	shehu	PROPN
gujaf-48	231	30	,	,	PUNCT
gujaf-48	231	31	u.h	u.h	PROPN
gujaf-48	231	32	.	.	PROPN
gujaf-48	231	33	(	(	PUNCT
gujaf-48	231	34	2015	2015	NUM
gujaf-48	231	35	)	)	PUNCT
gujaf-48	231	36	.	.	PUNCT
gujaf-48	232	1	executive	executive	PROPN
gujaf-48	232	2	compensation	compensation	PROPN
gujaf-48	232	3	and	and	CCONJ
gujaf-48	232	4	earnings	earning	NOUN
gujaf-48	232	5	management	management	NOUN
gujaf-48	232	6	of	of	ADP
gujaf-48	232	7	listed	list	VERB
gujaf-48	232	8	chemical	chemical	NOUN
gujaf-48	232	9	and	and	CCONJ
gujaf-48	232	10	paints	paint	NOUN
gujaf-48	232	11	firms	firm	NOUN
gujaf-48	232	12	in	in	ADP
gujaf-48	232	13	nigeria	nigeria	PROPN
gujaf-48	232	14	.	.	PUNCT
gujaf-48	233	1	journal	journal	PROPN
gujaf-48	233	2	of	of	ADP
gujaf-48	233	3	global	global	ADJ
gujaf-48	233	4	accounting	accounting	NOUN
gujaf-48	233	5	,	,	PUNCT
gujaf-48	233	6	3(2	3(2	NUM
gujaf-48	233	7	)	)	PUNCT
gujaf-48	233	8	,	,	PUNCT
gujaf-48	233	9	147	147	NUM
gujaf-48	233	10	-	-	SYM
gujaf-48	233	11	153	153	NUM
gujaf-48	233	12	.	.	PUNCT
gujaf-48	234	1	farouk	farouk	PROPN
gujaf-48	234	2	,	,	PUNCT
gujaf-48	234	3	m.a	m.a	PROPN
gujaf-48	234	4	.	.	PROPN
gujaf-48	234	5	and	and	CCONJ
gujaf-48	234	6	shehu	shehu	NOUN
gujaf-48	234	7	,	,	PUNCT
gujaf-48	234	8	u.h	u.h	PROPN
gujaf-48	234	9	.	.	PUNCT
gujaf-48	234	10	(	(	PUNCT
gujaf-48	234	11	2014	2014	NUM
gujaf-48	234	12	)	)	PUNCT
gujaf-48	234	13	.	.	PUNCT
gujaf-48	235	1	impact	impact	NOUN
gujaf-48	235	2	of	of	ADP
gujaf-48	235	3	audit	audit	NOUN
gujaf-48	235	4	quality	quality	NOUN
gujaf-48	235	5	and	and	CCONJ
gujaf-48	235	6	financial	financial	ADJ
gujaf-48	235	7	performance	performance	NOUN
gujaf-48	235	8	of	of	ADP
gujaf-48	235	9	quoted	quote	VERB
gujaf-48	235	10	cement	cement	NOUN
gujaf-48	235	11	firms	firm	NOUN
gujaf-48	235	12	in	in	ADP
gujaf-48	235	13	nigeria	nigeria	PROPN
gujaf-48	235	14	.	.	PUNCT
gujaf-48	236	1	international	international	ADJ
gujaf-48	236	2	journal	journal	PROPN
gujaf-48	236	3	of	of	ADP
gujaf-48	236	4	accounting	accounting	NOUN
gujaf-48	236	5	and	and	CCONJ
gujaf-48	236	6	taxation	taxation	NOUN
gujaf-48	236	7	,	,	PUNCT
gujaf-48	236	8	2(2	2(2	NUM
gujaf-48	236	9	)	)	PUNCT
gujaf-48	236	10	,	,	PUNCT
gujaf-48	236	11	01	01	NUM
gujaf-48	236	12	-	-	SYM
gujaf-48	236	13	22	22	NUM
gujaf-48	236	14	hart	hart	PROPN
gujaf-48	236	15	,	,	PUNCT
gujaf-48	236	16	t.a	t.a	PROPN
gujaf-48	236	17	.	.	PROPN
gujaf-48	236	18	,	,	PUNCT
gujaf-48	236	19	david	david	PROPN
gujaf-48	236	20	,	,	PUNCT
gujaf-48	236	21	p.	p.	PROPN
gujaf-48	236	22	,	,	PUNCT
gujaf-48	236	23	shao	shao	PROPN
gujaf-48	236	24	,	,	PUNCT
gujaf-48	236	25	f.	f.	PROPN
gujaf-48	236	26	,	,	PUNCT
gujaf-48	236	27	fox	fox	PROPN
gujaf-48	236	28	,	,	PUNCT
gujaf-48	236	29	c.j	c.j	PROPN
gujaf-48	236	30	.	.	PROPN
gujaf-48	236	31	,	,	PUNCT
gujaf-48	236	32	&	&	CCONJ
gujaf-48	236	33	westermann	westermann	PROPN
gujaf-48	236	34	-	-	PUNCT
gujaf-48	236	35	behaylo	behaylo	PROPN
gujaf-48	236	36	,	,	PUNCT
gujaf-48	236	37	m.	m.	NOUN
gujaf-48	236	38	(	(	PUNCT
gujaf-48	236	39	2015	2015	NUM
gujaf-48	236	40	)	)	PUNCT
gujaf-48	236	41	.	.	PUNCT
gujaf-48	237	1	an	an	DET
gujaf-48	237	2	examination	examination	NOUN
gujaf-48	237	3	of	of	ADP
gujaf-48	237	4	the	the	DET
gujaf-48	237	5	impact	impact	NOUN
gujaf-48	237	6	of	of	ADP
gujaf-48	237	7	executive	executive	ADJ
gujaf-48	237	8	compensation	compensation	NOUN
gujaf-48	237	9	disparity	disparity	NOUN
gujaf-48	237	10	on	on	ADP
gujaf-48	237	11	corporate	corporate	ADJ
gujaf-48	237	12	social	social	ADJ
gujaf-48	237	13	performance	performance	NOUN
gujaf-48	237	14	.	.	PUNCT
gujaf-48	238	1	strategic	strategic	ADJ
gujaf-48	238	2	organization	organization	NOUN
gujaf-48	238	3	,	,	PUNCT
gujaf-48	238	4	13(3	13(3	NUM
gujaf-48	238	5	)	)	PUNCT
gujaf-48	238	6	200–223	200–223	NUM
gujaf-48	238	7	.	.	PUNCT
gujaf-48	239	1	hong	hong	PROPN
gujaf-48	239	2	,	,	PUNCT
gujaf-48	239	3	b.	b.	PROPN
gujaf-48	239	4	,	,	PUNCT
gujaf-48	239	5	li	li	PROPN
gujaf-48	239	6	,	,	PUNCT
gujaf-48	239	7	z.f	z.f	PROPN
gujaf-48	239	8	.	.	PROPN
gujaf-48	239	9	,	,	PUNCT
gujaf-48	239	10	&	&	CCONJ
gujaf-48	239	11	minor	minor	ADJ
gujaf-48	239	12	,	,	PUNCT
gujaf-48	239	13	d.	d.	PROPN
gujaf-48	239	14	(	(	PUNCT
gujaf-48	239	15	2015	2015	NUM
gujaf-48	239	16	)	)	PUNCT
gujaf-48	239	17	.	.	PUNCT
gujaf-48	240	1	corporate	corporate	ADJ
gujaf-48	240	2	governance	governance	NOUN
gujaf-48	240	3	and	and	CCONJ
gujaf-48	240	4	executive	executive	NOUN
gujaf-48	240	5	compensation	compensation	NOUN
gujaf-48	240	6	for	for	ADP
gujaf-48	240	7	corporate	corporate	ADJ
gujaf-48	240	8	social	social	ADJ
gujaf-48	240	9	responsibility	responsibility	NOUN
gujaf-48	240	10	.	.	PUNCT
gujaf-48	241	1	journal	journal	PROPN
gujaf-48	241	2	of	of	ADP
gujaf-48	241	3	business	business	NOUN
gujaf-48	241	4	ethics	ethic	NOUN
gujaf-48	241	5	,	,	PUNCT
gujaf-48	241	6	1(2	1(2	NUM
gujaf-48	241	7	)	)	PUNCT
gujaf-48	241	8	,	,	PUNCT
gujaf-48	241	9	23	23	NUM
gujaf-48	241	10	-	-	SYM
gujaf-48	241	11	34	34	NUM
gujaf-48	241	12	.	.	PUNCT
gujaf-48	242	1	jensen	jensen	PROPN
gujaf-48	242	2	,	,	PUNCT
gujaf-48	242	3	m.	m.	NOUN
gujaf-48	242	4	,	,	PUNCT
gujaf-48	242	5	&	&	CCONJ
gujaf-48	242	6	meckling	meckling	PROPN
gujaf-48	242	7	,	,	PUNCT
gujaf-48	242	8	w.	w.	NOUN
gujaf-48	242	9	(	(	PUNCT
gujaf-48	242	10	1976	1976	NUM
gujaf-48	242	11	)	)	PUNCT
gujaf-48	242	12	.	.	PUNCT
gujaf-48	243	1	theory	theory	NOUN
gujaf-48	243	2	of	of	ADP
gujaf-48	243	3	the	the	DET
gujaf-48	243	4	firm	firm	NOUN
gujaf-48	243	5	:	:	PUNCT
gujaf-48	243	6	managerial	managerial	ADJ
gujaf-48	243	7	behavior	behavior	NOUN
gujaf-48	243	8	,	,	PUNCT
gujaf-48	243	9	agency	agency	NOUN
gujaf-48	243	10	costs	cost	NOUN
gujaf-48	243	11	,	,	PUNCT
gujaf-48	243	12	and	and	CCONJ
gujaf-48	243	13	ownership	ownership	NOUN
gujaf-48	243	14	structure	structure	NOUN
gujaf-48	243	15	.	.	PUNCT
gujaf-48	244	1	journal	journal	NOUN
gujaf-48	244	2	of	of	ADP
gujaf-48	244	3	financial	financial	ADJ
gujaf-48	244	4	economics	economic	NOUN
gujaf-48	244	5	,	,	PUNCT
gujaf-48	244	6	3	3	NUM
gujaf-48	244	7	,	,	PUNCT
gujaf-48	244	8	305	305	NUM
gujaf-48	244	9	-	-	SYM
gujaf-48	244	10	360	360	NUM
gujaf-48	244	11	.	.	PUNCT
gujaf-48	245	1	kantudu	kantudu	NOUN
gujaf-48	245	2	,	,	PUNCT
gujaf-48	245	3	a.s	a.s	PROPN
gujaf-48	245	4	.	.	PROPN
gujaf-48	245	5	and	and	CCONJ
gujaf-48	245	6	ahmed	ahmed	PROPN
gujaf-48	245	7	a.z	a.z	PROPN
gujaf-48	245	8	(	(	PUNCT
gujaf-48	245	9	2020	2020	NUM
gujaf-48	245	10	)	)	PUNCT
gujaf-48	245	11	.	.	PUNCT
gujaf-48	246	1	value	value	NOUN
gujaf-48	246	2	of	of	ADP
gujaf-48	246	3	listed	list	VERB
gujaf-48	246	4	deposit	deposit	NOUN
gujaf-48	246	5	money	money	NOUN
gujaf-48	246	6	banks	bank	NOUN
gujaf-48	246	7	in	in	ADP
gujaf-48	246	8	nigeria	nigeria	PROPN
gujaf-48	246	9	:	:	PUNCT
gujaf-48	246	10	does	do	AUX
gujaf-48	246	11	share	share	VERB
gujaf-48	246	12	ownership	ownership	NOUN
gujaf-48	246	13	moderate	moderate	ADJ
gujaf-48	246	14	executive	executive	ADJ
gujaf-48	246	15	compensation	compensation	NOUN
gujaf-48	246	16	and	and	CCONJ
gujaf-48	246	17	financial	financial	ADJ
gujaf-48	246	18	performance	performance	NOUN
gujaf-48	246	19	relationship	relationship	NOUN
gujaf-48	246	20	?	?	PUNCT
gujaf-48	246	21	.	.	PUNCT
gujaf-48	247	1	journal	journal	PROPN
gujaf-48	247	2	of	of	ADP
gujaf-48	247	3	international	international	ADJ
gujaf-48	247	4	business	business	NOUN
gujaf-48	247	5	research	research	NOUN
gujaf-48	247	6	,	,	PUNCT
gujaf-48	247	7	vol	vol	NOUN
gujaf-48	247	8	5(2	5(2	NUM
gujaf-48	247	9	)	)	PUNCT
gujaf-48	248	1	https://www.emeraldinsight.com/author/buachoom%2c+wonlop	https://www.emeraldinsight.com/author/buachoom%2c+wonlop	INTJ
gujaf-48	249	1	https://www.tandfonline.com/author/demirer%2c+ilhan	https://www.tandfonline.com/author/demirer%2c+ilhan	INTJ
gujaf-48	249	2	https://www.tandfonline.com/author/yuan%2c+jingxue+jessica	https://www.tandfonline.com/author/yuan%2c+jingxue+jessica	PROPN
gujaf-48	249	3	gusau	gusau	ADJ
gujaf-48	249	4	journal	journal	NOUN
gujaf-48	249	5	of	of	ADP
gujaf-48	249	6	accounting	accounting	NOUN
gujaf-48	249	7	and	and	CCONJ
gujaf-48	249	8	finance	finance	NOUN
gujaf-48	249	9	,	,	PUNCT
gujaf-48	249	10	vol	vol	NOUN
gujaf-48	249	11	.	.	PROPN
gujaf-48	249	12	2	2	NUM
gujaf-48	249	13	,	,	PUNCT
gujaf-48	249	14	issue	issue	NOUN
gujaf-48	249	15	1	1	NUM
gujaf-48	249	16	,	,	PUNCT
gujaf-48	249	17	april	april	PROPN
gujaf-48	249	18	,	,	PUNCT
gujaf-48	249	19	2021	2021	NUM
gujaf-48	249	20	14	14	NUM
gujaf-48	249	21	kehinde	kehinde	NOUN
gujaf-48	249	22	,	,	PUNCT
gujaf-48	249	23	o.	o.	PROPN
gujaf-48	249	24	(	(	PUNCT
gujaf-48	249	25	2012	2012	NUM
gujaf-48	249	26	)	)	PUNCT
gujaf-48	249	27	.	.	PUNCT
gujaf-48	250	1	effect	effect	NOUN
gujaf-48	250	2	of	of	ADP
gujaf-48	250	3	compensation	compensation	NOUN
gujaf-48	250	4	strategy	strategy	NOUN
gujaf-48	250	5	on	on	ADP
gujaf-48	250	6	corporate	corporate	ADJ
gujaf-48	250	7	performance	performance	NOUN
gujaf-48	250	8	:	:	PUNCT
gujaf-48	250	9	evidence	evidence	NOUN
gujaf-48	250	10	from	from	ADP
gujaf-48	250	11	nigerian	nigerian	ADJ
gujaf-48	250	12	firms	firm	NOUN
gujaf-48	250	13	.	.	PUNCT
gujaf-48	251	1	research	research	NOUN
gujaf-48	251	2	journal	journal	PROPN
gujaf-48	251	3	of	of	ADP
gujaf-48	251	4	finance	finance	NOUN
gujaf-48	251	5	and	and	CCONJ
gujaf-48	251	6	accounting	accounting	NOUN
gujaf-48	251	7	,	,	PUNCT
gujaf-48	251	8	3(7	3(7	NUM
gujaf-48	251	9	)	)	PUNCT
gujaf-48	251	10	,	,	PUNCT
gujaf-48	251	11	37	37	NUM
gujaf-48	251	12	-	-	SYM
gujaf-48	251	13	44	44	NUM
gujaf-48	251	14	.	.	PUNCT
gujaf-48	252	1	krauter	krauter	PROPN
gujaf-48	252	2	e.	e.	PROPN
gujaf-48	252	3	,	,	PUNCT
gujaf-48	252	4	&	&	CCONJ
gujaf-48	252	5	sousa	sousa	PROPN
gujaf-48	252	6	a.	a.	PROPN
gujaf-48	252	7	f.	f.	PROPN
gujaf-48	252	8	(	(	PUNCT
gujaf-48	252	9	2013	2013	NUM
gujaf-48	252	10	)	)	PUNCT
gujaf-48	252	11	.	.	PUNCT
gujaf-48	253	1	executive	executive	PROPN
gujaf-48	253	2	compensation	compensation	NOUN
gujaf-48	253	3	and	and	CCONJ
gujaf-48	253	4	corporate	corporate	ADJ
gujaf-48	253	5	financial	financial	ADJ
gujaf-48	253	6	performance	performance	NOUN
gujaf-48	253	7	:	:	PUNCT
gujaf-48	253	8	empirical	empirical	ADJ
gujaf-48	253	9	evidence	evidence	NOUN
gujaf-48	253	10	on	on	ADP
gujaf-48	253	11	brazilian	brazilian	ADJ
gujaf-48	253	12	industrial	industrial	ADJ
gujaf-48	253	13	companies	company	NOUN
gujaf-48	253	14	.	.	PUNCT
gujaf-48	254	1	journal	journal	NOUN
gujaf-48	254	2	of	of	ADP
gujaf-48	254	3	modern	modern	ADJ
gujaf-48	254	4	accounting	accounting	NOUN
gujaf-48	254	5	and	and	CCONJ
gujaf-48	254	6	auditing	auditing	NOUN
gujaf-48	254	7	,	,	PUNCT
gujaf-48	254	8	9(5	9(5	NUM
gujaf-48	254	9	)	)	PUNCT
gujaf-48	254	10	.	.	PUNCT
gujaf-48	255	1	kruger	kruger	PROPN
gujaf-48	255	2	,	,	PUNCT
gujaf-48	255	3	j.	j.	PROPN
gujaf-48	255	4	,	,	PUNCT
gujaf-48	255	5	&	&	CCONJ
gujaf-48	255	6	deysel	deysel	PROPN
gujaf-48	255	7	,	,	PUNCT
gujaf-48	255	8	b.	b.	PROPN
gujaf-48	255	9	(	(	PUNCT
gujaf-48	255	10	2015	2015	NUM
gujaf-48	255	11	)	)	PUNCT
gujaf-48	255	12	.	.	PUNCT
gujaf-48	256	1	the	the	DET
gujaf-48	256	2	relationship	relationship	NOUN
gujaf-48	256	3	between	between	ADP
gujaf-48	256	4	south	south	ADJ
gujaf-48	256	5	african	african	PROPN
gujaf-48	256	6	ceo	ceo	PROPN
gujaf-48	256	7	compensation	compensation	NOUN
gujaf-48	256	8	and	and	CCONJ
gujaf-48	256	9	company	company	NOUN
gujaf-48	256	10	performances	performance	NOUN
gujaf-48	256	11	in	in	ADP
gujaf-48	256	12	the	the	DET
gujaf-48	256	13	banking	banking	NOUN
gujaf-48	256	14	industry	industry	NOUN
gujaf-48	256	15	.	.	PUNCT
gujaf-48	257	1	southern	southern	ADJ
gujaf-48	257	2	african	african	ADJ
gujaf-48	257	3	business	business	PROPN
gujaf-48	257	4	review	review	PROPN
gujaf-48	257	5	,	,	PUNCT
gujaf-48	257	6	19(1	19(1	NUM
gujaf-48	257	7	)	)	PUNCT
gujaf-48	257	8	,	,	PUNCT
gujaf-48	257	9	137	137	NUM
gujaf-48	257	10	-	-	SYM
gujaf-48	257	11	169	169	NUM
gujaf-48	257	12	.	.	PUNCT
gujaf-48	258	1	kutum	kutum	PROPN
gujaf-48	258	2	,	,	PUNCT
gujaf-48	258	3	i.	i.	PROPN
gujaf-48	258	4	(	(	PUNCT
gujaf-48	258	5	2015	2015	NUM
gujaf-48	258	6	)	)	PUNCT
gujaf-48	258	7	.	.	PUNCT
gujaf-48	258	8	is	be	AUX
gujaf-48	258	9	there	there	PRON
gujaf-48	258	10	a	a	DET
gujaf-48	258	11	relation	relation	NOUN
gujaf-48	258	12	between	between	ADP
gujaf-48	258	13	ceo	ceo	NOUN
gujaf-48	258	14	remuneration	remuneration	NOUN
gujaf-48	258	15	and	and	CCONJ
gujaf-48	258	16	banks	bank	NOUN
gujaf-48	258	17	size	size	NOUN
gujaf-48	258	18	and	and	CCONJ
gujaf-48	258	19	performance	performance	NOUN
gujaf-48	258	20	?	?	PUNCT
gujaf-48	259	1	international	international	ADJ
gujaf-48	259	2	journal	journal	NOUN
gujaf-48	259	3	of	of	ADP
gujaf-48	259	4	accounting	accounting	NOUN
gujaf-48	259	5	and	and	CCONJ
gujaf-48	259	6	financial	financial	ADJ
gujaf-48	259	7	reporting	reporting	NOUN
gujaf-48	259	8	,	,	PUNCT
gujaf-48	259	9	5(1	5(1	NUM
gujaf-48	259	10	)	)	PUNCT
gujaf-48	259	11	,	,	PUNCT
gujaf-48	259	12	272285	272285	NUM
gujaf-48	259	13	.	.	PUNCT
gujaf-48	260	1	kyalo	kyalo	PROPN
gujaf-48	260	2	,	,	PUNCT
gujaf-48	260	3	b.w	b.w	PROPN
gujaf-48	260	4	.	.	PROPN
gujaf-48	260	5	(	(	PUNCT
gujaf-48	260	6	2015	2015	NUM
gujaf-48	260	7	)	)	PUNCT
gujaf-48	260	8	.	.	PUNCT
gujaf-48	261	1	relationship	relationship	NOUN
gujaf-48	261	2	between	between	ADP
gujaf-48	261	3	executive	executive	NOUN
gujaf-48	261	4	compensation	compensation	NOUN
gujaf-48	261	5	and	and	CCONJ
gujaf-48	261	6	financial	financial	ADJ
gujaf-48	261	7	performance	performance	NOUN
gujaf-48	261	8	of	of	ADP
gujaf-48	261	9	commercial	commercial	ADJ
gujaf-48	261	10	state	state	NOUN
gujaf-48	261	11	owned	own	VERB
gujaf-48	261	12	enterprises	enterprise	NOUN
gujaf-48	261	13	in	in	ADP
gujaf-48	261	14	the	the	DET
gujaf-48	261	15	energy	energy	NOUN
gujaf-48	261	16	sector	sector	NOUN
gujaf-48	261	17	in	in	ADP
gujaf-48	261	18	kenya	kenya	PROPN
gujaf-48	261	19	.	.	PUNCT
gujaf-48	262	1	a	a	DET
gujaf-48	262	2	research	research	NOUN
gujaf-48	262	3	project	project	NOUN
gujaf-48	262	4	submitted	submit	VERB
gujaf-48	262	5	in	in	ADP
gujaf-48	262	6	partial	partial	ADJ
gujaf-48	262	7	fulfillment	fulfillment	NOUN
gujaf-48	262	8	of	of	ADP
gujaf-48	262	9	the	the	DET
gujaf-48	262	10	requirements	requirement	NOUN
gujaf-48	262	11	for	for	ADP
gujaf-48	262	12	the	the	DET
gujaf-48	262	13	award	award	NOUN
gujaf-48	262	14	of	of	ADP
gujaf-48	262	15	the	the	DET
gujaf-48	262	16	degree	degree	NOUN
gujaf-48	262	17	of	of	ADP
gujaf-48	262	18	master	master	NOUN
gujaf-48	262	19	of	of	ADP
gujaf-48	262	20	business	business	PROPN
gujaf-48	262	21	administration	administration	PROPN
gujaf-48	262	22	(	(	PUNCT
gujaf-48	262	23	mba	mba	NOUN
gujaf-48	262	24	)	)	PUNCT
gujaf-48	262	25	,	,	PUNCT
gujaf-48	262	26	school	school	NOUN
gujaf-48	262	27	of	of	ADP
gujaf-48	262	28	business	business	NOUN
gujaf-48	262	29	,	,	PUNCT
gujaf-48	262	30	university	university	PROPN
gujaf-48	262	31	of	of	ADP
gujaf-48	262	32	nairobi	nairobi	PROPN
gujaf-48	262	33	.	.	PUNCT
gujaf-48	263	1	lindström	lindström	PROPN
gujaf-48	263	2	,	,	PUNCT
gujaf-48	263	3	a.	a.	PROPN
gujaf-48	263	4	,	,	PUNCT
gujaf-48	263	5	&	&	CCONJ
gujaf-48	263	6	svensson	svensson	PROPN
gujaf-48	263	7	,	,	PUNCT
gujaf-48	263	8	j.	j.	PROPN
gujaf-48	263	9	(	(	PUNCT
gujaf-48	263	10	2016	2016	NUM
gujaf-48	263	11	)	)	PUNCT
gujaf-48	263	12	.	.	PUNCT
gujaf-48	264	1	top	top	ADJ
gujaf-48	264	2	management	management	NOUN
gujaf-48	264	3	compensation	compensation	NOUN
gujaf-48	264	4	and	and	CCONJ
gujaf-48	264	5	firm	firm	ADJ
gujaf-48	264	6	performance	performance	NOUN
gujaf-48	264	7	-a	-a	PUNCT
gujaf-48	264	8	matter	matter	NOUN
gujaf-48	264	9	of	of	ADP
gujaf-48	264	10	context	context	NOUN
gujaf-48	264	11	?	?	PUNCT
gujaf-48	265	1	master	master	NOUN
gujaf-48	265	2	’s	’s	PART
gujaf-48	265	3	thesis	thesis	NOUN
gujaf-48	265	4	30	30	NUM
gujaf-48	265	5	credits	credit	NOUN
gujaf-48	265	6	department	department	NOUN
gujaf-48	265	7	of	of	ADP
gujaf-48	265	8	business	business	NOUN
gujaf-48	265	9	studies	study	NOUN
gujaf-48	265	10	uppsala	uppsala	PROPN
gujaf-48	265	11	university	university	PROPN
gujaf-48	265	12	.	.	PUNCT
gujaf-48	266	1	manders	mander	NOUN
gujaf-48	266	2	,	,	PUNCT
gujaf-48	266	3	t.	t.	NOUN
gujaf-48	266	4	(	(	PUNCT
gujaf-48	266	5	2012	2012	NUM
gujaf-48	266	6	)	)	PUNCT
gujaf-48	266	7	.	.	PUNCT
gujaf-48	267	1	executive	executive	NOUN
gujaf-48	267	2	compensation	compensation	NOUN
gujaf-48	267	3	structure	structure	NOUN
gujaf-48	267	4	and	and	CCONJ
gujaf-48	267	5	company	company	NOUN
gujaf-48	267	6	performance	performance	NOUN
gujaf-48	267	7	.	.	PUNCT
gujaf-48	268	1	being	be	AUX
gujaf-48	268	2	a	a	DET
gujaf-48	268	3	premaster	premaster	NOUN
gujaf-48	268	4	finance	finance	NOUN
gujaf-48	268	5	,	,	PUNCT
gujaf-48	268	6	tilburg	tilburg	PROPN
gujaf-48	268	7	university	university	PROPN
gujaf-48	268	8	,	,	PUNCT
gujaf-48	268	9	bachelor	bachelor	NOUN
gujaf-48	268	10	thesis	thesis	NOUN
gujaf-48	268	11	.	.	PUNCT
gujaf-48	269	1	olaniyan	olaniyan	ADJ
gujaf-48	269	2	,	,	PUNCT
gujaf-48	269	3	s.o	s.o	PROPN
gujaf-48	269	4	.	.	PROPN
gujaf-48	269	5	(	(	PUNCT
gujaf-48	269	6	2015	2015	NUM
gujaf-48	269	7	)	)	PUNCT
gujaf-48	269	8	.	.	PUNCT
gujaf-48	270	1	executive	executive	PROPN
gujaf-48	270	2	compensation	compensation	NOUN
gujaf-48	270	3	and	and	CCONJ
gujaf-48	270	4	the	the	DET
gujaf-48	270	5	performance	performance	NOUN
gujaf-48	270	6	of	of	ADP
gujaf-48	270	7	non	non	ADJ
gujaf-48	270	8	-	-	ADJ
gujaf-48	270	9	financial	financial	ADJ
gujaf-48	270	10	firms	firm	NOUN
gujaf-48	270	11	on	on	ADP
gujaf-48	270	12	nigerian	nigerian	ADJ
gujaf-48	270	13	stock	stock	NOUN
gujaf-48	270	14	exchange	exchange	NOUN
gujaf-48	270	15	.	.	PUNCT
gujaf-48	271	1	jorind	jorind	ADJ
gujaf-48	271	2	,	,	PUNCT
gujaf-48	271	3	13(2	13(2	PROPN
gujaf-48	271	4	)	)	PUNCT
gujaf-48	271	5	,	,	PUNCT
gujaf-48	271	6	1	1	NUM
gujaf-48	271	7	-	-	SYM
gujaf-48	271	8	7	7	NUM
gujaf-48	271	9	.	.	PUNCT
gujaf-48	271	10	omoregie	omoregie	PROPN
gujaf-48	271	11	,	,	PUNCT
gujaf-48	271	12	o.k	o.k	PROPN
gujaf-48	271	13	.	.	PROPN
gujaf-48	271	14	,	,	PUNCT
gujaf-48	271	15	&	&	CCONJ
gujaf-48	271	16	kelikume	kelikume	PROPN
gujaf-48	271	17	,	,	PUNCT
gujaf-48	271	18	i.	i.	PROPN
gujaf-48	271	19	(	(	PUNCT
gujaf-48	271	20	2017	2017	NUM
gujaf-48	271	21	rotces	rotce	NOUN
gujaf-48	271	22	gniknab	gniknab	ADJ
gujaf-48	271	23	dna	dna	PROPN
gujaf-48	271	24	noitasnepmoc	noitasnepmoc	PROPN
gujaf-48	271	25	evitucexe	evitucexe	PROPN
gujaf-48	271	26	.	.	PUNCT
gujaf-48	272	1	(	(	PUNCT
gujaf-48	272	2	.airegin	.airegin	PUNCT
gujaf-48	272	3	morf	morf	PROPN
gujaf-48	272	4	ecnedive	ecnedive	VERB
gujaf-48	272	5	:	:	PUNCT
gujaf-48	272	6	ecnamrofrepjournal	ecnamrofrepjournal	ADJ
gujaf-48	272	7	of	of	ADP
gujaf-48	272	8	developing	develop	VERB
gujaf-48	272	9	areas	area	NOUN
gujaf-48	272	10	,	,	PUNCT
gujaf-48	272	11	51(2	51(2	NUM
gujaf-48	272	12	)	)	PUNCT
gujaf-48	272	13	,	,	PUNCT
gujaf-48	272	14	1	1	NUM
gujaf-48	272	15	-	-	SYM
gujaf-48	272	16	15	15	NUM
gujaf-48	272	17	.	.	PUNCT
gujaf-48	273	1	ongore	ongore	PROPN
gujaf-48	273	2	,	,	PUNCT
gujaf-48	273	3	v.	v.	ADP
gujaf-48	273	4	o.	o.	PROPN
gujaf-48	273	5	&	&	CCONJ
gujaf-48	273	6	k’obonyo	k’obonyo	PROPN
gujaf-48	273	7	,	,	PUNCT
gujaf-48	274	1	p.	p.	NOUN
gujaf-48	274	2	o.	o.	PROPN
gujaf-48	275	1	(	(	PUNCT
gujaf-48	275	2	2011	2011	NUM
gujaf-48	275	3	)	)	PUNCT
gujaf-48	275	4	.	.	PUNCT
gujaf-48	276	1	effects	effect	NOUN
gujaf-48	276	2	of	of	ADP
gujaf-48	276	3	selected	select	VERB
gujaf-48	276	4	corporate	corporate	ADJ
gujaf-48	276	5	governance	governance	NOUN
gujaf-48	276	6	characteristics	characteristic	NOUN
gujaf-48	276	7	on	on	ADP
gujaf-48	276	8	firm	firm	ADJ
gujaf-48	276	9	performance	performance	NOUN
gujaf-48	276	10	:	:	PUNCT
gujaf-48	276	11	empirical	empirical	ADJ
gujaf-48	276	12	evidence	evidence	NOUN
gujaf-48	276	13	from	from	ADP
gujaf-48	276	14	kenya	kenya	PROPN
gujaf-48	276	15	.	.	PUNCT
gujaf-48	277	1	international	international	ADJ
gujaf-48	277	2	journal	journal	PROPN
gujaf-48	277	3	of	of	ADP
gujaf-48	277	4	economics	economic	NOUN
gujaf-48	277	5	and	and	CCONJ
gujaf-48	277	6	financial	financial	ADJ
gujaf-48	277	7	issues	issue	NOUN
gujaf-48	277	8	,	,	PUNCT
gujaf-48	277	9	1	1	NUM
gujaf-48	277	10	(	(	PUNCT
gujaf-48	277	11	3	3	NUM
gujaf-48	277	12	)	)	PUNCT
gujaf-48	277	13	,	,	PUNCT
gujaf-48	277	14	99	99	NUM
gujaf-48	277	15	–	–	SYM
gujaf-48	277	16	122	122	NUM
gujaf-48	277	17	.	.	PUNCT
gujaf-48	278	1	ozkan	ozkan	PROPN
gujaf-48	278	2	,	,	PUNCT
gujaf-48	278	3	n.	n.	PROPN
gujaf-48	278	4	(	(	PUNCT
gujaf-48	278	5	2011	2011	NUM
gujaf-48	278	6	)	)	PUNCT
gujaf-48	278	7	.	.	PUNCT
gujaf-48	279	1	ceo	ceo	NOUN
gujaf-48	279	2	compensation	compensation	NOUN
gujaf-48	279	3	and	and	CCONJ
gujaf-48	279	4	firm	firm	ADJ
gujaf-48	279	5	performance	performance	NOUN
gujaf-48	279	6	:	:	PUNCT
gujaf-48	279	7	an	an	DET
gujaf-48	279	8	empirical	empirical	ADJ
gujaf-48	279	9	investigation	investigation	NOUN
gujaf-48	279	10	of	of	ADP
gujaf-48	279	11	uk	uk	PROPN
gujaf-48	279	12	panel	panel	NOUN
gujaf-48	279	13	data	datum	NOUN
gujaf-48	279	14	.	.	PUNCT
gujaf-48	280	1	european	european	ADJ
gujaf-48	280	2	financial	financial	ADJ
gujaf-48	280	3	management	management	NOUN
gujaf-48	280	4	,	,	PUNCT
gujaf-48	280	5	17	17	NUM
gujaf-48	280	6	,	,	PUNCT
gujaf-48	280	7	260	260	NUM
gujaf-48	280	8	-	-	SYM
gujaf-48	280	9	285	285	NUM
gujaf-48	280	10	.	.	PUNCT
gujaf-48	281	1	qiao	qiao	PROPN
gujaf-48	281	2	,	,	PUNCT
gujaf-48	281	3	l.	l.	PROPN
gujaf-48	281	4	,	,	PUNCT
gujaf-48	281	5	&	&	CCONJ
gujaf-48	281	6	wang	wang	PROPN
gujaf-48	281	7	,	,	PUNCT
gujaf-48	281	8	l.	l.	PROPN
gujaf-48	281	9	(	(	PUNCT
gujaf-48	281	10	2016	2016	NUM
gujaf-48	281	11	)	)	PUNCT
gujaf-48	281	12	.	.	PUNCT
gujaf-48	282	1	an	an	DET
gujaf-48	282	2	empirical	empirical	ADJ
gujaf-48	282	3	study	study	NOUN
gujaf-48	282	4	of	of	ADP
gujaf-48	282	5	executive	executive	ADJ
gujaf-48	282	6	compensation	compensation	NOUN
gujaf-48	282	7	of	of	ADP
gujaf-48	282	8	state	state	NOUN
gujaf-48	282	9	owned	own	VERB
gujaf-48	282	10	listed	list	VERB
gujaf-48	282	11	companies	company	NOUN
gujaf-48	282	12	on	on	ADP
gujaf-48	282	13	corporate	corporate	ADJ
gujaf-48	282	14	financial	financial	ADJ
gujaf-48	282	15	performance	performance	NOUN
gujaf-48	282	16	.	.	PUNCT
gujaf-48	283	1	advances	advance	NOUN
gujaf-48	283	2	in	in	ADP
gujaf-48	283	3	computer	computer	NOUN
gujaf-48	283	4	science	science	NOUN
gujaf-48	283	5	research	research	NOUN
gujaf-48	283	6	,	,	PUNCT
gujaf-48	283	7	59	59	NUM
gujaf-48	283	8	,	,	PUNCT
gujaf-48	283	9	233	233	NUM
gujaf-48	283	10	-	-	SYM
gujaf-48	283	11	237	237	NUM
gujaf-48	283	12	raithatha	raithatha	NOUN
gujaf-48	283	13	,	,	PUNCT
gujaf-48	283	14	m.	m.	NOUN
gujaf-48	283	15	,	,	PUNCT
gujaf-48	283	16	&	&	CCONJ
gujaf-48	283	17	komera	komera	PROPN
gujaf-48	283	18	,	,	PUNCT
gujaf-48	283	19	s.	s.	PROPN
gujaf-48	283	20	(	(	PUNCT
gujaf-48	283	21	2016	2016	NUM
gujaf-48	283	22	)	)	PUNCT
gujaf-48	283	23	.	.	PUNCT
gujaf-48	284	1	executive	executive	PROPN
gujaf-48	284	2	compensation	compensation	NOUN
gujaf-48	284	3	and	and	CCONJ
gujaf-48	284	4	firm	firm	ADJ
gujaf-48	284	5	performance	performance	NOUN
gujaf-48	284	6	:	:	PUNCT
gujaf-48	284	7	evidence	evidence	NOUN
gujaf-48	284	8	from	from	ADP
gujaf-48	284	9	indian	indian	ADJ
gujaf-48	284	10	firms	firm	NOUN
gujaf-48	284	11	.	.	PUNCT
gujaf-48	285	1	iimb	iimb	PROPN
gujaf-48	285	2	management	management	PROPN
gujaf-48	285	3	review	review	PROPN
gujaf-48	285	4	,	,	PUNCT
gujaf-48	285	5	28	28	NUM
gujaf-48	285	6	,	,	PUNCT
gujaf-48	285	7	160–169	160–169	NUM
gujaf-48	285	8	rampling	rampling	PROPN
gujaf-48	285	9	,	,	PUNCT
gujaf-48	285	10	p.n	p.n	PROPN
gujaf-48	285	11	.	.	PROPN
gujaf-48	285	12	(	(	PUNCT
gujaf-48	285	13	2015	2015	NUM
gujaf-48	285	14	)	)	PUNCT
gujaf-48	285	15	.	.	PUNCT
gujaf-48	286	1	ceo	ceo	NOUN
gujaf-48	286	2	and	and	CCONJ
gujaf-48	286	3	executive	executive	ADJ
gujaf-48	286	4	director	director	NOUN
gujaf-48	286	5	remuneration	remuneration	NOUN
gujaf-48	286	6	practice	practice	NOUN
gujaf-48	286	7	and	and	CCONJ
gujaf-48	286	8	corporate	corporate	ADJ
gujaf-48	286	9	financial	financial	ADJ
gujaf-48	286	10	performance	performance	NOUN
gujaf-48	286	11	:	:	PUNCT
gujaf-48	286	12	a	a	DET
gujaf-48	286	13	comparison	comparison	NOUN
gujaf-48	286	14	of	of	ADP
gujaf-48	286	15	practices	practice	NOUN
gujaf-48	286	16	in	in	ADP
gujaf-48	286	17	the	the	DET
gujaf-48	286	18	usa	usa	PROPN
gujaf-48	286	19	,	,	PUNCT
gujaf-48	286	20	uk	uk	PROPN
gujaf-48	286	21	and	and	CCONJ
gujaf-48	286	22	australia	australia	PROPN
gujaf-48	286	23	.	.	PUNCT
gujaf-48	287	1	being	be	AUX
gujaf-48	287	2	a	a	DET
gujaf-48	287	3	phd	phd	NOUN
gujaf-48	287	4	thesis	thesis	NOUN
gujaf-48	287	5	submitted	submit	VERB
gujaf-48	287	6	to	to	ADP
gujaf-48	287	7	southern	southern	PROPN
gujaf-48	287	8	cross	cross	PROPN
gujaf-48	287	9	university	university	PROPN
gujaf-48	287	10	,	,	PUNCT
gujaf-48	287	11	lismore	lismore	PROPN
gujaf-48	287	12	,	,	PUNCT
gujaf-48	287	13	nsw	nsw	PROPN
gujaf-48	287	14	.	.	PUNCT
gujaf-48	288	1	ruparelia	ruparelia	PROPN
gujaf-48	288	2	,	,	PUNCT
gujaf-48	288	3	r.	r.	PROPN
gujaf-48	288	4	,	,	PUNCT
gujaf-48	288	5	&	&	CCONJ
gujaf-48	288	6	njuguna	njuguna	PROPN
gujaf-48	288	7	,	,	PUNCT
gujaf-48	288	8	a.	a.	NOUN
gujaf-48	288	9	(	(	PUNCT
gujaf-48	288	10	2016	2016	NUM
gujaf-48	288	11	)	)	PUNCT
gujaf-48	288	12	.	.	PUNCT
gujaf-48	289	1	relationship	relationship	NOUN
gujaf-48	289	2	between	between	ADP
gujaf-48	289	3	board	board	NOUN
gujaf-48	289	4	remuneration	remuneration	NOUN
gujaf-48	289	5	and	and	CCONJ
gujaf-48	289	6	financial	financial	ADJ
gujaf-48	289	7	performance	performance	NOUN
gujaf-48	289	8	in	in	ADP
gujaf-48	289	9	the	the	DET
gujaf-48	289	10	kenyan	kenyan	ADJ
gujaf-48	289	11	financial	financial	ADJ
gujaf-48	289	12	services	service	NOUN
gujaf-48	289	13	industry	industry	NOUN
gujaf-48	289	14	.	.	PUNCT
gujaf-48	290	1	international	international	ADJ
gujaf-48	290	2	journal	journal	PROPN
gujaf-48	290	3	of	of	ADP
gujaf-48	290	4	financial	financial	ADJ
gujaf-48	290	5	research	research	NOUN
gujaf-48	290	6	,	,	PUNCT
gujaf-48	290	7	7(2	7(2	NUM
gujaf-48	290	8	)	)	PUNCT
gujaf-48	290	9	,	,	PUNCT
gujaf-48	290	10	247	247	NUM
gujaf-48	290	11	-	-	SYM
gujaf-48	290	12	255	255	NUM
gujaf-48	290	13	.	.	PUNCT
gujaf-48	291	1	sheikh	sheikh	PROPN
gujaf-48	291	2	,	,	PUNCT
gujaf-48	291	3	n.a	n.a	PROPN
gujaf-48	291	4	.	.	PROPN
gujaf-48	291	5	,	,	PUNCT
gujaf-48	291	6	&	&	CCONJ
gujaf-48	291	7	khursheed	khursheed	PROPN
gujaf-48	291	8	,	,	PUNCT
gujaf-48	291	9	a.	a.	NOUN
gujaf-48	291	10	(	(	PUNCT
gujaf-48	291	11	2016	2016	NUM
gujaf-48	291	12	)	)	PUNCT
gujaf-48	291	13	.	.	PUNCT
gujaf-48	292	1	impact	impact	NOUN
gujaf-48	292	2	of	of	ADP
gujaf-48	292	3	ceo	ceo	NOUN
gujaf-48	292	4	and	and	CCONJ
gujaf-48	292	5	executive	executive	ADJ
gujaf-48	292	6	compensation	compensation	NOUN
gujaf-48	292	7	on	on	ADP
gujaf-48	292	8	performance	performance	NOUN
gujaf-48	292	9	of	of	ADP
gujaf-48	292	10	takaful	takaful	ADJ
gujaf-48	292	11	:	:	PUNCT
gujaf-48	292	12	evidence	evidence	NOUN
gujaf-48	292	13	from	from	ADP
gujaf-48	292	14	pakistan	pakistan	PROPN
gujaf-48	292	15	.	.	PUNCT
gujaf-48	293	1	pakistan	pakistan	PROPN
gujaf-48	293	2	journal	journal	PROPN
gujaf-48	293	3	of	of	ADP
gujaf-48	293	4	islamic	islamic	PROPN
gujaf-48	293	5	research	research	PROPN
gujaf-48	293	6	,	,	PUNCT
gujaf-48	293	7	17(2	17(2	NUM
gujaf-48	293	8	)	)	PUNCT
gujaf-48	293	9	,	,	PUNCT
gujaf-48	293	10	103	103	NUM
gujaf-48	293	11	-	-	SYM
gujaf-48	293	12	109	109	NUM
gujaf-48	293	13	.	.	PUNCT
gujaf-48	293	14	vemala	vemala	PROPN
gujaf-48	293	15	,	,	PUNCT
gujaf-48	293	16	p.	p.	NOUN
gujaf-48	293	17	,	,	PUNCT
gujaf-48	293	18	nguyen	nguyen	PROPN
gujaf-48	293	19	,	,	PUNCT
gujaf-48	293	20	l.	l.	PROPN
gujaf-48	293	21	,	,	PUNCT
gujaf-48	293	22	nguyen	nguyen	PROPN
gujaf-48	293	23	,	,	PUNCT
gujaf-48	293	24	d.	d.	PROPN
gujaf-48	293	25	,	,	PUNCT
gujaf-48	293	26	&	&	CCONJ
gujaf-48	293	27	kommasani	kommasani	PROPN
gujaf-48	293	28	,	,	PUNCT
gujaf-48	293	29	a.	a.	NOUN
gujaf-48	293	30	(	(	PUNCT
gujaf-48	293	31	2014	2014	NUM
gujaf-48	293	32	)	)	PUNCT
gujaf-48	293	33	.	.	PUNCT
gujaf-48	294	1	ceo	ceo	NOUN
gujaf-48	294	2	compensation	compensation	PROPN
gujaf-48	294	3	:	:	PUNCT
gujaf-48	294	4	does	do	VERB
gujaf-48	294	5	financial	financial	ADJ
gujaf-48	294	6	crisis	crisis	NOUN
gujaf-48	294	7	matter	matter	NOUN
gujaf-48	294	8	?	?	PUNCT
gujaf-48	295	1	international	international	ADJ
gujaf-48	295	2	business	business	NOUN
gujaf-48	295	3	research	research	NOUN
gujaf-48	295	4	,	,	PUNCT
gujaf-48	295	5	7(4	7(4	NUM
gujaf-48	295	6	)	)	PUNCT
gujaf-48	295	7	,	,	PUNCT
gujaf-48	295	8	125	125	NUM
gujaf-48	295	9	-	-	SYM
gujaf-48	295	10	131	131	NUM
gujaf-48	295	11	.	.	PUNCT
gujaf-48	296	1	gusau	gusau	PROPN
gujaf-48	296	2	journal	journal	PROPN
gujaf-48	296	3	of	of	ADP
gujaf-48	296	4	accounting	accounting	NOUN
gujaf-48	296	5	and	and	CCONJ
gujaf-48	296	6	finance	finance	NOUN
gujaf-48	296	7	,	,	PUNCT
gujaf-48	296	8	vol	vol	NOUN
gujaf-48	296	9	.	.	PROPN
gujaf-48	296	10	2	2	NUM
gujaf-48	296	11	,	,	PUNCT
gujaf-48	296	12	issue	issue	NOUN
gujaf-48	296	13	1	1	NUM
gujaf-48	296	14	,	,	PUNCT
gujaf-48	296	15	april	april	PROPN
gujaf-48	296	16	,	,	PUNCT
gujaf-48	296	17	2021	2021	NUM
gujaf-48	296	18	15	15	NUM
gujaf-48	296	19	yamina	yamina	PROPN
gujaf-48	296	20	,	,	PUNCT
gujaf-48	296	21	a.	a.	PROPN
gujaf-48	296	22	,	,	PUNCT
gujaf-48	296	23	&	&	CCONJ
gujaf-48	296	24	mohamed	mohamed	PROPN
gujaf-48	296	25	,	,	PUNCT
gujaf-48	296	26	b.	b.	PROPN
gujaf-48	296	27	(	(	PUNCT
gujaf-48	296	28	2017	2017	NUM
gujaf-48	296	29	)	)	PUNCT
gujaf-48	296	30	.	.	PUNCT
gujaf-48	297	1	the	the	DET
gujaf-48	297	2	impact	impact	NOUN
gujaf-48	297	3	of	of	ADP
gujaf-48	297	4	firm	firm	ADJ
gujaf-48	297	5	performance	performance	NOUN
gujaf-48	297	6	on	on	ADP
gujaf-48	297	7	executive	executive	ADJ
gujaf-48	297	8	compensation	compensation	NOUN
gujaf-48	297	9	in	in	ADP
gujaf-48	297	10	france	france	PROPN
gujaf-48	297	11	,	,	PUNCT
gujaf-48	297	12	mediterranean	mediterranean	PROPN
gujaf-48	297	13	journal	journal	PROPN
gujaf-48	297	14	of	of	ADP
gujaf-48	297	15	social	social	ADJ
gujaf-48	297	16	sciences	science	NOUN
gujaf-48	297	17	,	,	PUNCT
gujaf-48	297	18	8(2	8(2	NUM
gujaf-48	297	19	)	)	PUNCT
gujaf-48	297	20	,	,	PUNCT
gujaf-48	297	21	63	63	NUM
gujaf-48	297	22	-	-	SYM
gujaf-48	297	23	69	69	NUM
gujaf-48	297	24	.	.	PUNCT
gujaf-48	297	25	yatim	yatim	PROPN
gujaf-48	297	26	,	,	PUNCT
gujaf-48	297	27	p.	p.	NOUN
gujaf-48	297	28	(	(	PUNCT
gujaf-48	297	29	2010	2010	NUM
gujaf-48	297	30	)	)	PUNCT
gujaf-48	297	31	.	.	PUNCT
gujaf-48	298	1	director	director	NOUN
gujaf-48	298	2	’s	’s	PART
gujaf-48	298	3	remuneration	remuneration	NOUN
gujaf-48	298	4	and	and	CCONJ
gujaf-48	298	5	corporate	corporate	ADJ
gujaf-48	298	6	governance	governance	NOUN
gujaf-48	298	7	in	in	ADP
gujaf-48	298	8	malaysia	malaysia	PROPN
gujaf-48	298	9	.	.	PUNCT
gujaf-48	299	1	universiti	universiti	PROPN
gujaf-48	299	2	kebangsaan	kebangsaan	PROPN
gujaf-48	299	3	malaysia	malaysia	PROPN
gujaf-48	299	4	.	.	PUNCT
gujaf-48	300	1	yuan	yuan	PROPN
gujaf-48	300	2	,	,	PUNCT
gujaf-48	300	3	x.	x.	PROPN
gujaf-48	300	4	,	,	PUNCT
gujaf-48	300	5	lin	lin	PROPN
gujaf-48	300	6	,	,	PUNCT
gujaf-48	300	7	w.	w.	PROPN
gujaf-48	300	8	,	,	PUNCT
gujaf-48	300	9	&	&	CCONJ
gujaf-48	300	10	oriaka	oriaka	PROPN
gujaf-48	300	11	,	,	PUNCT
gujaf-48	300	12	e.	e.	PROPN
gujaf-48	300	13	a.	a.	PROPN
gujaf-48	300	14	(	(	PUNCT
gujaf-48	300	15	2017	2017	NUM
gujaf-48	300	16	)	)	PUNCT
gujaf-48	300	17	.	.	PUNCT
gujaf-48	301	1	executive	executive	PROPN
gujaf-48	301	2	compensation	compensation	PROPN
gujaf-48	301	3	,	,	PUNCT
gujaf-48	301	4	financial	financial	ADJ
gujaf-48	301	5	performance	performance	NOUN
gujaf-48	301	6	and	and	CCONJ
gujaf-48	301	7	say	say	VERB
gujaf-48	301	8	on	on	ADP
gujaf-48	301	9	pay	pay	NOUN
gujaf-48	301	10	votes	vote	NOUN
gujaf-48	301	11	,	,	PUNCT
gujaf-48	301	12	5(1	5(1	NUM
gujaf-48	301	13	)	)	PUNCT
gujaf-48	301	14	,	,	PUNCT
gujaf-48	301	15	85	85	NUM
gujaf-48	301	16	-	-	SYM
gujaf-48	301	17	94	94	NUM
gujaf-48	301	18	.	.	PUNCT
gujaf-48	302	1	yusuf	yusuf	PROPN
gujaf-48	302	2	,	,	PUNCT
gujaf-48	302	3	i.	i.	PROPN
gujaf-48	302	4	,	,	PUNCT
gujaf-48	302	5	&	&	CCONJ
gujaf-48	302	6	abubakar	abubakar	PROPN
gujaf-48	302	7	,	,	PUNCT
gujaf-48	302	8	s.	s.	PROPN
gujaf-48	302	9	(	(	PUNCT
gujaf-48	302	10	2014	2014	NUM
gujaf-48	302	11	)	)	PUNCT
gujaf-48	302	12	.	.	PUNCT
gujaf-48	303	1	chief	chief	ADJ
gujaf-48	303	2	executive	executive	ADJ
gujaf-48	303	3	officer	officer	NOUN
gujaf-48	303	4	’s	’s	PART
gujaf-48	303	5	pay	pay	NOUN
gujaf-48	303	6	in	in	ADP
gujaf-48	303	7	nigerian	nigerian	ADJ
gujaf-48	303	8	banks	bank	NOUN
gujaf-48	303	9	:	:	PUNCT
gujaf-48	303	10	are	be	AUX
gujaf-48	303	11	corporate	corporate	ADJ
gujaf-48	303	12	governance	governance	NOUN
gujaf-48	303	13	firm	firm	ADJ
gujaf-48	303	14	size	size	NOUN
gujaf-48	303	15	and	and	CCONJ
gujaf-48	303	16	performance	performance	NOUN
gujaf-48	303	17	predictor	predictor	NOUN
gujaf-48	303	18	?	?	PUNCT
gujaf-48	304	1	4	4	NUM
gujaf-48	304	2	th	th	PRON
gujaf-48	304	3	international	international	ADJ
gujaf-48	304	4	conference	conference	NOUN
gujaf-48	304	5	on	on	ADP
gujaf-48	304	6	a	a	DET
gujaf-48	304	7	century	century	NOUN
gujaf-48	304	8	of	of	ADP
gujaf-48	304	9	public	public	ADJ
gujaf-48	304	10	sector	sector	NOUN
gujaf-48	304	11	and	and	CCONJ
gujaf-48	304	12	corporate	corporate	ADJ
gujaf-48	304	13	governance	governance	NOUN
gujaf-48	304	14	in	in	ADP
gujaf-48	304	15	nigeria	nigeria	PROPN
gujaf-48	304	16	.	.	PUNCT
gujaf-48	305	1	1914	1914	NUM
gujaf-48	305	2	–	–	PUNCT
gujaf-48	305	3	2014	2014	NUM
gujaf-48	305	4	.	.	PUNCT
gujaf-48	306	1	7	7	NUM
gujaf-48	306	2	th	th	NOUN
gujaf-48	306	3	–	–	PUNCT
gujaf-48	306	4	9	9	NUM
gujaf-48	306	5	th	th	NUM
gujaf-48	306	6	october	october	PROPN
gujaf-48	306	7	,	,	PUNCT
gujaf-48	306	8	2014	2014	NUM
gujaf-48	306	9	nasarawa	nasarawa	PROPN
gujaf-48	306	10	state	state	PROPN
gujaf-48	306	11	university	university	PROPN
gujaf-48	306	12	,	,	PUNCT
gujaf-48	306	13	keffi	keffi	PROPN
gujaf-48	306	14	,	,	PUNCT
gujaf-48	306	15	nigeria	nigeria	PROPN
gujaf-48	306	16	.	.	PUNCT
gujaf-48	307	1	zhou	zhou	PROPN
gujaf-48	307	2	,	,	PUNCT
gujaf-48	307	3	w.	w.	PROPN
gujaf-48	307	4	,	,	PUNCT
gujaf-48	307	5	georgakopoulos	georgakopoulos	PROPN
gujaf-48	307	6	,	,	PUNCT
gujaf-48	307	7	g.	g.	PROPN
gujaf-48	307	8	,	,	PUNCT
gujaf-48	307	9	sotiropoulos	sotiropoulo	NOUN
gujaf-48	307	10	,	,	PUNCT
gujaf-48	307	11	i.	i.	NOUN
gujaf-48	307	12	,	,	PUNCT
gujaf-48	307	13	&	&	CCONJ
gujaf-48	307	14	vasileiou	vasileiou	PROPN
gujaf-48	307	15	,	,	PUNCT
gujaf-48	307	16	k.z	k.z	PROPN
gujaf-48	307	17	.	.	PROPN
gujaf-48	307	18	(	(	PUNCT
gujaf-48	307	19	2011	2011	NUM
gujaf-48	307	20	)	)	PUNCT
gujaf-48	307	21	.	.	PUNCT
gujaf-48	308	1	the	the	DET
gujaf-48	308	2	impact	impact	NOUN
gujaf-48	308	3	of	of	ADP
gujaf-48	308	4	executive	executive	ADJ
gujaf-48	308	5	payment	payment	NOUN
gujaf-48	308	6	on	on	ADP
gujaf-48	308	7	firm	firm	ADJ
gujaf-48	308	8	performance	performance	NOUN
gujaf-48	308	9	of	of	ADP
gujaf-48	308	10	the	the	DET
gujaf-48	308	11	financial	financial	ADJ
gujaf-48	308	12	enterprises	enterprise	NOUN
gujaf-48	308	13	in	in	ADP
gujaf-48	308	14	china	china	PROPN
gujaf-48	308	15	.	.	PUNCT
gujaf-48	309	1	asian	asian	ADJ
gujaf-48	309	2	social	social	ADJ
gujaf-48	309	3	science	science	NOUN
gujaf-48	309	4	,	,	PUNCT
gujaf-48	309	5	7(8	7(8	NUM
gujaf-48	309	6	)	)	PUNCT
gujaf-48	309	7	,	,	PUNCT
gujaf-48	309	8	65	65	NUM
gujaf-48	309	9	-	-	SYM
gujaf-48	309	10	80	80	NUM
gujaf-48	309	11	.	.	PUNCT
gujaf-48	310	1	gusau	gusau	PROPN
gujaf-48	310	2	journal	journal	PROPN
gujaf-48	310	3	of	of	ADP
gujaf-48	310	4	accounting	accounting	NOUN
gujaf-48	310	5	and	and	CCONJ
gujaf-48	310	6	finance	finance	NOUN
gujaf-48	310	7	,	,	PUNCT
gujaf-48	310	8	vol	vol	NOUN
gujaf-48	310	9	.	.	PROPN
gujaf-48	310	10	2	2	NUM
gujaf-48	310	11	,	,	PUNCT
gujaf-48	310	12	issue	issue	NOUN
gujaf-48	310	13	1	1	NUM
gujaf-48	310	14	,	,	PUNCT
gujaf-48	310	15	april	april	PROPN
gujaf-48	310	16	,	,	PUNCT
gujaf-48	310	17	2021	2021	NUM
gujaf-48	310	18	16	16	NUM