id	sid	tid	token	lemma	pos
gujaf-53	1	1	gusau	gusau	PROPN
gujaf-53	1	2	journal	journal	NOUN
gujaf-53	1	3	of	of	ADP
gujaf-53	1	4	accounting	accounting	NOUN
gujaf-53	1	5	and	and	CCONJ
gujaf-53	1	6	finance	finance	NOUN
gujaf-53	1	7	,	,	PUNCT
gujaf-53	1	8	vol	vol	NOUN
gujaf-53	1	9	.	.	PROPN
gujaf-53	1	10	2	2	NUM
gujaf-53	1	11	,	,	PUNCT
gujaf-53	1	12	issue	issue	NOUN
gujaf-53	1	13	1	1	NUM
gujaf-53	1	14	,	,	PUNCT
gujaf-53	1	15	april	april	PROPN
gujaf-53	1	16	,	,	PUNCT
gujaf-53	1	17	2021	2021	NUM
gujaf-53	1	18	1	1	NUM
gujaf-53	1	19	gusau	gusau	ADJ
gujaf-53	1	20	journal	journal	NOUN
gujaf-53	1	21	of	of	ADP
gujaf-53	1	22	accounting	accounting	NOUN
gujaf-53	1	23	and	and	CCONJ
gujaf-53	1	24	finance	finance	NOUN
gujaf-53	1	25	(	(	PUNCT
gujaf-53	1	26	gujaf	gujaf	NOUN
gujaf-53	1	27	)	)	PUNCT
gujaf-53	1	28	vol	vol	NOUN
gujaf-53	1	29	.	.	NOUN
gujaf-53	1	30	2	2	NUM
gujaf-53	1	31	issue	issue	NOUN
gujaf-53	1	32	1	1	NUM
gujaf-53	1	33	,	,	PUNCT
gujaf-53	1	34	april	april	PROPN
gujaf-53	1	35	,	,	PUNCT
gujaf-53	1	36	2021	2021	NUM
gujaf-53	1	37	issn	issn	X
gujaf-53	1	38	:	:	PUNCT
gujaf-53	1	39	2756	2756	NUM
gujaf-53	1	40	-	-	PUNCT
gujaf-53	1	41	665x	665x	NOUN
gujaf-53	1	42	a	a	DET
gujaf-53	1	43	publication	publication	NOUN
gujaf-53	1	44	of	of	ADP
gujaf-53	1	45	department	department	NOUN
gujaf-53	1	46	of	of	ADP
gujaf-53	1	47	accounting	accounting	NOUN
gujaf-53	1	48	and	and	CCONJ
gujaf-53	1	49	finance	finance	NOUN
gujaf-53	1	50	,	,	PUNCT
gujaf-53	1	51	faculty	faculty	NOUN
gujaf-53	1	52	of	of	ADP
gujaf-53	1	53	management	management	NOUN
gujaf-53	1	54	and	and	CCONJ
gujaf-53	1	55	social	social	ADJ
gujaf-53	1	56	sciences	science	NOUN
gujaf-53	1	57	,	,	PUNCT
gujaf-53	1	58	federal	federal	ADJ
gujaf-53	1	59	university	university	NOUN
gujaf-53	1	60	gusau	gusau	NOUN
gujaf-53	1	61	,	,	PUNCT
gujaf-53	1	62	zamfara	zamfara	PROPN
gujaf-53	1	63	state	state	PROPN
gujaf-53	1	64	-nigeria	-nigeria	PROPN
gujaf-53	1	65	gusau	gusau	ADJ
gujaf-53	1	66	journal	journal	NOUN
gujaf-53	1	67	of	of	ADP
gujaf-53	1	68	accounting	accounting	NOUN
gujaf-53	1	69	and	and	CCONJ
gujaf-53	1	70	finance	finance	NOUN
gujaf-53	1	71	,	,	PUNCT
gujaf-53	1	72	vol	vol	NOUN
gujaf-53	1	73	.	.	PROPN
gujaf-53	1	74	2	2	NUM
gujaf-53	1	75	,	,	PUNCT
gujaf-53	1	76	issue	issue	NOUN
gujaf-53	1	77	1	1	NUM
gujaf-53	1	78	,	,	PUNCT
gujaf-53	1	79	april	april	PROPN
gujaf-53	1	80	,	,	PUNCT
gujaf-53	1	81	2021	2021	NUM
gujaf-53	1	82	2	2	NUM
gujaf-53	1	83	dividend	dividend	NOUN
gujaf-53	1	84	payment	payment	NOUN
gujaf-53	1	85	and	and	CCONJ
gujaf-53	1	86	earnings	earning	NOUN
gujaf-53	1	87	quality	quality	NOUN
gujaf-53	1	88	of	of	ADP
gujaf-53	1	89	listed	list	VERB
gujaf-53	1	90	manufacturing	manufacturing	NOUN
gujaf-53	1	91	companies	company	NOUN
gujaf-53	1	92	in	in	ADP
gujaf-53	1	93	nigeria	nigeria	PROPN
gujaf-53	1	94	taibat	taibat	PROPN
gujaf-53	1	95	adebukola	adebukola	PROPN
gujaf-53	1	96	atoyebi	atoyebi	PROPN
gujaf-53	1	97	department	department	PROPN
gujaf-53	1	98	of	of	ADP
gujaf-53	1	99	accounting	accounting	NOUN
gujaf-53	1	100	faculty	faculty	NOUN
gujaf-53	1	101	of	of	ADP
gujaf-53	1	102	management	management	PROPN
gujaf-53	1	103	sciences	sciences	PROPN
gujaf-53	1	104	university	university	PROPN
gujaf-53	1	105	of	of	ADP
gujaf-53	1	106	abuja	abuja	PROPN
gujaf-53	1	107	,	,	PUNCT
gujaf-53	1	108	nigeria	nigeria	PROPN
gujaf-53	1	109	taibat.atoyebi@uniabuja.edu.ng	taibat.atoyebi@uniabuja.edu.ng	PROPN
gujaf-53	1	110	tubosun	tubosun	PROPN
gujaf-53	1	111	najimu	najimu	PROPN
gujaf-53	1	112	oladosu	oladosu	PROPN
gujaf-53	1	113	department	department	PROPN
gujaf-53	1	114	of	of	ADP
gujaf-53	1	115	accounting	accounting	NOUN
gujaf-53	1	116	faculty	faculty	NOUN
gujaf-53	1	117	of	of	ADP
gujaf-53	1	118	management	management	PROPN
gujaf-53	1	119	sciences	sciences	PROPN
gujaf-53	1	120	university	university	PROPN
gujaf-53	1	121	of	of	ADP
gujaf-53	1	122	abuja	abuja	PROPN
gujaf-53	1	123	,	,	PUNCT
gujaf-53	1	124	nigeria	nigeria	PROPN
gujaf-53	1	125	abstract	abstract	VERB
gujaf-53	1	126	the	the	DET
gujaf-53	1	127	goal	goal	NOUN
gujaf-53	1	128	of	of	ADP
gujaf-53	1	129	this	this	DET
gujaf-53	1	130	study	study	NOUN
gujaf-53	1	131	was	be	AUX
gujaf-53	1	132	to	to	PART
gujaf-53	1	133	ascertain	ascertain	VERB
gujaf-53	1	134	the	the	DET
gujaf-53	1	135	effect	effect	NOUN
gujaf-53	1	136	of	of	ADP
gujaf-53	1	137	dividend	dividend	NOUN
gujaf-53	1	138	payments	payment	NOUN
gujaf-53	1	139	on	on	ADP
gujaf-53	1	140	the	the	DET
gujaf-53	1	141	earnings	earning	NOUN
gujaf-53	1	142	quality	quality	NOUN
gujaf-53	1	143	of	of	ADP
gujaf-53	1	144	nigerian	nigerian	PROPN
gujaf-53	1	145	publicly	publicly	ADV
gujaf-53	1	146	traded	trade	VERB
gujaf-53	1	147	manufacturing	manufacturing	NOUN
gujaf-53	1	148	firms	firm	NOUN
gujaf-53	1	149	.	.	PUNCT
gujaf-53	2	1	the	the	DET
gujaf-53	2	2	robust	robust	ADJ
gujaf-53	2	3	generalised	generalised	ADJ
gujaf-53	2	4	least	least	ADJ
gujaf-53	2	5	square	square	ADJ
gujaf-53	2	6	methodology	methodology	NOUN
gujaf-53	2	7	was	be	AUX
gujaf-53	2	8	used	use	VERB
gujaf-53	2	9	to	to	PART
gujaf-53	2	10	analyze	analyze	VERB
gujaf-53	2	11	data	datum	NOUN
gujaf-53	2	12	from	from	ADP
gujaf-53	2	13	the	the	DET
gujaf-53	2	14	annual	annual	ADJ
gujaf-53	2	15	reports	report	NOUN
gujaf-53	2	16	and	and	CCONJ
gujaf-53	2	17	financial	financial	ADJ
gujaf-53	2	18	statements	statement	NOUN
gujaf-53	2	19	of	of	ADP
gujaf-53	2	20	thirty	thirty	NUM
gujaf-53	2	21	-	-	PUNCT
gujaf-53	2	22	two	two	NUM
gujaf-53	2	23	(	(	PUNCT
gujaf-53	2	24	32	32	NUM
gujaf-53	2	25	)	)	PUNCT
gujaf-53	2	26	manufacturing	manufacturing	NOUN
gujaf-53	2	27	firms	firm	NOUN
gujaf-53	2	28	listed	list	VERB
gujaf-53	2	29	on	on	ADP
gujaf-53	2	30	the	the	DET
gujaf-53	2	31	nigerian	nigerian	ADJ
gujaf-53	2	32	stock	stock	NOUN
gujaf-53	2	33	exchange	exchange	NOUN
gujaf-53	2	34	from	from	ADP
gujaf-53	2	35	2009	2009	NUM
gujaf-53	2	36	to	to	ADP
gujaf-53	2	37	2018	2018	NUM
gujaf-53	2	38	.	.	PUNCT
gujaf-53	3	1	the	the	DET
gujaf-53	3	2	findings	finding	NOUN
gujaf-53	3	3	indicate	indicate	VERB
gujaf-53	3	4	that	that	DET
gujaf-53	3	5	dividend	dividend	NOUN
gujaf-53	3	6	paying	pay	VERB
gujaf-53	3	7	status	status	NOUN
gujaf-53	3	8	and	and	CCONJ
gujaf-53	3	9	dividend	dividend	NOUN
gujaf-53	3	10	changes	change	NOUN
gujaf-53	3	11	have	have	VERB
gujaf-53	3	12	significant	significant	ADJ
gujaf-53	3	13	positive	positive	ADJ
gujaf-53	3	14	effect	effect	NOUN
gujaf-53	3	15	on	on	ADP
gujaf-53	3	16	earnings	earning	NOUN
gujaf-53	3	17	quality	quality	NOUN
gujaf-53	3	18	.	.	PUNCT
gujaf-53	4	1	dividend	dividend	NOUN
gujaf-53	4	2	size	size	NOUN
gujaf-53	4	3	has	have	VERB
gujaf-53	4	4	a	a	DET
gujaf-53	4	5	negative	negative	ADJ
gujaf-53	4	6	effect	effect	NOUN
gujaf-53	4	7	on	on	ADP
gujaf-53	4	8	the	the	DET
gujaf-53	4	9	earnings	earning	NOUN
gujaf-53	4	10	quality	quality	NOUN
gujaf-53	4	11	of	of	ADP
gujaf-53	4	12	listed	list	VERB
gujaf-53	4	13	manufacturing	manufacturing	NOUN
gujaf-53	4	14	companies	company	NOUN
gujaf-53	4	15	in	in	ADP
gujaf-53	4	16	nigeria	nigeria	PROPN
gujaf-53	4	17	.	.	PUNCT
gujaf-53	5	1	over	over	ADP
gujaf-53	5	2	the	the	DET
gujaf-53	5	3	study	study	NOUN
gujaf-53	5	4	period	period	NOUN
gujaf-53	5	5	,	,	PUNCT
gujaf-53	5	6	dividend	dividend	NOUN
gujaf-53	5	7	changes	change	NOUN
gujaf-53	5	8	had	have	VERB
gujaf-53	5	9	a	a	DET
gujaf-53	5	10	significant	significant	ADJ
gujaf-53	5	11	positive	positive	ADJ
gujaf-53	5	12	effect	effect	NOUN
gujaf-53	5	13	on	on	ADP
gujaf-53	5	14	earnings	earning	NOUN
gujaf-53	5	15	quality	quality	NOUN
gujaf-53	5	16	,	,	PUNCT
gujaf-53	5	17	but	but	CCONJ
gujaf-53	5	18	dividend	dividend	NOUN
gujaf-53	5	19	persistence	persistence	NOUN
gujaf-53	5	20	had	have	VERB
gujaf-53	5	21	no	no	DET
gujaf-53	5	22	significant	significant	ADJ
gujaf-53	5	23	influence	influence	NOUN
gujaf-53	5	24	on	on	ADP
gujaf-53	5	25	the	the	DET
gujaf-53	5	26	earnings	earning	NOUN
gujaf-53	5	27	quality	quality	NOUN
gujaf-53	5	28	.	.	PUNCT
gujaf-53	6	1	the	the	DET
gujaf-53	6	2	study	study	NOUN
gujaf-53	6	3	therefore	therefore	ADV
gujaf-53	6	4	recommends	recommend	VERB
gujaf-53	6	5	that	that	SCONJ
gujaf-53	6	6	nigerian	nigerian	ADJ
gujaf-53	6	7	manufacturing	manufacturing	NOUN
gujaf-53	6	8	companies	company	NOUN
gujaf-53	6	9	should	should	AUX
gujaf-53	6	10	adopt	adopt	VERB
gujaf-53	6	11	a	a	DET
gujaf-53	6	12	dividend	dividend	NOUN
gujaf-53	6	13	payout	payout	NOUN
gujaf-53	6	14	strategy	strategy	NOUN
gujaf-53	6	15	that	that	PRON
gujaf-53	6	16	includes	include	VERB
gujaf-53	6	17	paying	pay	VERB
gujaf-53	6	18	cash	cash	NOUN
gujaf-53	6	19	dividends	dividend	NOUN
gujaf-53	6	20	and	and	CCONJ
gujaf-53	6	21	maintaining	maintain	VERB
gujaf-53	6	22	a	a	DET
gujaf-53	6	23	high	high	ADJ
gujaf-53	6	24	level	level	NOUN
gujaf-53	6	25	of	of	ADP
gujaf-53	6	26	earnings	earning	NOUN
gujaf-53	6	27	quality	quality	NOUN
gujaf-53	6	28	.	.	PUNCT
gujaf-53	7	1	keywords	keyword	NOUN
gujaf-53	7	2	:	:	PUNCT
gujaf-53	7	3	dividend	dividend	NOUN
gujaf-53	7	4	changes	change	NOUN
gujaf-53	7	5	,	,	PUNCT
gujaf-53	7	6	dividend	dividend	NOUN
gujaf-53	7	7	paying	pay	VERB
gujaf-53	7	8	status	status	NOUN
gujaf-53	7	9	,	,	PUNCT
gujaf-53	7	10	dividend	dividend	NOUN
gujaf-53	7	11	policy	policy	NOUN
gujaf-53	7	12	,	,	PUNCT
gujaf-53	7	13	earnings	earning	NOUN
gujaf-53	7	14	quality	quality	NOUN
gujaf-53	7	15	,	,	PUNCT
gujaf-53	7	16	dividend	dividend	NOUN
gujaf-53	7	17	size	size	NOUN
gujaf-53	7	18	1	1	NUM
gujaf-53	7	19	.	.	PUNCT
gujaf-53	8	1	introduction	introduction	NOUN
gujaf-53	8	2	earnings	earning	NOUN
gujaf-53	8	3	quality	quality	NOUN
gujaf-53	8	4	refers	refer	VERB
gujaf-53	8	5	to	to	ADP
gujaf-53	8	6	a	a	DET
gujaf-53	8	7	company	company	NOUN
gujaf-53	8	8	's	's	PART
gujaf-53	8	9	ability	ability	NOUN
gujaf-53	8	10	to	to	PART
gujaf-53	8	11	publish	publish	VERB
gujaf-53	8	12	its	its	PRON
gujaf-53	8	13	earnings	earning	NOUN
gujaf-53	8	14	while	while	SCONJ
gujaf-53	8	15	adhering	adhere	VERB
gujaf-53	8	16	to	to	ADP
gujaf-53	8	17	accounting	accounting	NOUN
gujaf-53	8	18	rules	rule	NOUN
gujaf-53	8	19	and	and	CCONJ
gujaf-53	8	20	rules	rule	NOUN
gujaf-53	8	21	in	in	ADP
gujaf-53	8	22	both	both	DET
gujaf-53	8	23	word	word	NOUN
gujaf-53	8	24	and	and	CCONJ
gujaf-53	8	25	practice	practice	NOUN
gujaf-53	8	26	(	(	PUNCT
gujaf-53	8	27	substance	substance	NOUN
gujaf-53	8	28	over	over	ADP
gujaf-53	8	29	form	form	NOUN
gujaf-53	8	30	)	)	PUNCT
gujaf-53	8	31	.	.	PUNCT
gujaf-53	9	1	a	a	DET
gujaf-53	9	2	high	high	ADJ
gujaf-53	9	3	level	level	NOUN
gujaf-53	9	4	of	of	ADP
gujaf-53	9	5	earnings	earning	NOUN
gujaf-53	9	6	reporting	report	VERB
gujaf-53	9	7	quality	quality	NOUN
gujaf-53	9	8	keeps	keep	VERB
gujaf-53	9	9	internal	internal	ADJ
gujaf-53	9	10	management	management	NOUN
gujaf-53	9	11	and	and	CCONJ
gujaf-53	9	12	outside	outside	ADP
gujaf-53	9	13	investors	investor	NOUN
gujaf-53	9	14	up	up	ADP
gujaf-53	9	15	to	to	ADP
gujaf-53	9	16	speed	speed	NOUN
gujaf-53	9	17	with	with	ADP
gujaf-53	9	18	a	a	DET
gujaf-53	9	19	company	company	NOUN
gujaf-53	9	20	's	's	PART
gujaf-53	9	21	future	future	ADJ
gujaf-53	9	22	prospects	prospect	NOUN
gujaf-53	9	23	and	and	CCONJ
gujaf-53	9	24	develops	develop	VERB
gujaf-53	9	25	confidence	confidence	NOUN
gujaf-53	9	26	in	in	ADP
gujaf-53	9	27	the	the	DET
gujaf-53	9	28	company	company	NOUN
gujaf-53	9	29	's	's	PART
gujaf-53	9	30	reported	report	VERB
gujaf-53	9	31	results	result	NOUN
gujaf-53	9	32	.	.	PUNCT
gujaf-53	10	1	in	in	ADP
gujaf-53	10	2	other	other	ADJ
gujaf-53	10	3	words	word	NOUN
gujaf-53	10	4	,	,	PUNCT
gujaf-53	10	5	more	more	ADJ
gujaf-53	10	6	transparency	transparency	NOUN
gujaf-53	10	7	allows	allow	VERB
gujaf-53	10	8	earnings	earning	NOUN
gujaf-53	10	9	quality	quality	NOUN
gujaf-53	10	10	to	to	PART
gujaf-53	10	11	more	more	ADV
gujaf-53	10	12	precisely	precisely	ADV
gujaf-53	10	13	reflect	reflect	VERB
gujaf-53	10	14	the	the	DET
gujaf-53	10	15	fundamental	fundamental	ADJ
gujaf-53	10	16	economics	economic	NOUN
gujaf-53	10	17	of	of	ADP
gujaf-53	10	18	businesses	business	NOUN
gujaf-53	10	19	.	.	PUNCT
gujaf-53	11	1	managers	manager	NOUN
gujaf-53	11	2	utilize	utilize	VERB
gujaf-53	11	3	dividend	dividend	NOUN
gujaf-53	11	4	distributions	distribution	NOUN
gujaf-53	11	5	to	to	PART
gujaf-53	11	6	engage	engage	VERB
gujaf-53	11	7	with	with	ADP
gujaf-53	11	8	firm	firm	ADJ
gujaf-53	11	9	shareholders	shareholder	NOUN
gujaf-53	11	10	and	and	CCONJ
gujaf-53	11	11	highlight	highlight	VERB
gujaf-53	11	12	the	the	DET
gujaf-53	11	13	firm	firm	NOUN
gujaf-53	11	14	's	's	PART
gujaf-53	11	15	performance	performance	NOUN
gujaf-53	11	16	.	.	PUNCT
gujaf-53	12	1	because	because	SCONJ
gujaf-53	12	2	it	it	PRON
gujaf-53	12	3	is	be	AUX
gujaf-53	12	4	difficult	difficult	ADJ
gujaf-53	12	5	for	for	SCONJ
gujaf-53	12	6	management	management	NOUN
gujaf-53	12	7	to	to	PART
gujaf-53	12	8	pay	pay	VERB
gujaf-53	12	9	dividends	dividend	NOUN
gujaf-53	12	10	when	when	SCONJ
gujaf-53	12	11	there	there	PRON
gujaf-53	12	12	are	be	VERB
gujaf-53	12	13	no	no	DET
gujaf-53	12	14	earnings	earning	NOUN
gujaf-53	12	15	,	,	PUNCT
gujaf-53	12	16	cash	cash	NOUN
gujaf-53	12	17	dividends	dividend	NOUN
gujaf-53	12	18	are	be	AUX
gujaf-53	12	19	typically	typically	ADV
gujaf-53	12	20	calculated	calculate	VERB
gujaf-53	12	21	based	base	VERB
gujaf-53	12	22	on	on	ADP
gujaf-53	12	23	the	the	DET
gujaf-53	12	24	real	real	ADJ
gujaf-53	12	25	profits	profit	NOUN
gujaf-53	12	26	of	of	ADP
gujaf-53	12	27	a	a	DET
gujaf-53	12	28	specific	specific	ADJ
gujaf-53	12	29	form	form	NOUN
gujaf-53	12	30	that	that	PRON
gujaf-53	12	31	represents	represent	VERB
gujaf-53	12	32	its	its	PRON
gujaf-53	12	33	success	success	NOUN
gujaf-53	12	34	(	(	PUNCT
gujaf-53	12	35	sirait	sirait	NOUN
gujaf-53	12	36	&	&	CCONJ
gujaf-53	12	37	siregar	siregar	NOUN
gujaf-53	12	38	,	,	PUNCT
gujaf-53	12	39	2014	2014	NUM
gujaf-53	12	40	)	)	PUNCT
gujaf-53	12	41	.	.	PUNCT
gujaf-53	13	1	dividends	dividend	NOUN
gujaf-53	13	2	are	be	AUX
gujaf-53	13	3	one	one	NUM
gujaf-53	13	4	facet	facet	NOUN
gujaf-53	13	5	of	of	ADP
gujaf-53	13	6	reported	report	VERB
gujaf-53	13	7	earnings	earning	NOUN
gujaf-53	13	8	'	'	PART
gujaf-53	13	9	fairness	fairness	NOUN
gujaf-53	13	10	(	(	PUNCT
gujaf-53	13	11	breeden	breeden	PROPN
gujaf-53	13	12	,	,	PUNCT
gujaf-53	13	13	2003	2003	NUM
gujaf-53	13	14	)	)	PUNCT
gujaf-53	13	15	.	.	PUNCT
gujaf-53	14	1	according	accord	VERB
gujaf-53	14	2	to	to	ADP
gujaf-53	14	3	skinner	skinner	NOUN
gujaf-53	14	4	and	and	CCONJ
gujaf-53	14	5	soltes	solte	VERB
gujaf-53	14	6	(	(	PUNCT
gujaf-53	14	7	2011	2011	NUM
gujaf-53	14	8	)	)	PUNCT
gujaf-53	14	9	,	,	PUNCT
gujaf-53	14	10	dividend	dividend	NOUN
gujaf-53	14	11	payments	payment	NOUN
gujaf-53	14	12	are	be	AUX
gujaf-53	14	13	a	a	DET
gujaf-53	14	14	better	well	ADJ
gujaf-53	14	15	predictor	predictor	NOUN
gujaf-53	14	16	of	of	ADP
gujaf-53	14	17	earnings	earning	NOUN
gujaf-53	14	18	quality	quality	NOUN
gujaf-53	14	19	than	than	ADP
gujaf-53	14	20	earnings	earning	NOUN
gujaf-53	14	21	growth	growth	NOUN
gujaf-53	14	22	.	.	PUNCT
gujaf-53	15	1	the	the	DET
gujaf-53	15	2	researchers	researcher	NOUN
gujaf-53	15	3	came	come	VERB
gujaf-53	15	4	to	to	ADP
gujaf-53	15	5	the	the	DET
gujaf-53	15	6	conclusion	conclusion	NOUN
gujaf-53	15	7	that	that	SCONJ
gujaf-53	15	8	firms	firm	NOUN
gujaf-53	15	9	that	that	PRON
gujaf-53	15	10	pay	pay	VERB
gujaf-53	15	11	dividends	dividend	NOUN
gujaf-53	15	12	have	have	AUX
gujaf-53	15	13	superior	superior	ADJ
gujaf-53	15	14	earnings	earning	NOUN
gujaf-53	15	15	quality	quality	NOUN
gujaf-53	15	16	than	than	ADP
gujaf-53	15	17	those	those	PRON
gujaf-53	15	18	that	that	PRON
gujaf-53	15	19	do	do	AUX
gujaf-53	15	20	not	not	PART
gujaf-53	15	21	pay	pay	VERB
gujaf-53	15	22	dividends	dividend	NOUN
gujaf-53	15	23	.	.	PUNCT
gujaf-53	16	1	dividends	dividend	NOUN
gujaf-53	16	2	also	also	ADV
gujaf-53	16	3	show	show	VERB
gujaf-53	16	4	investors	investor	NOUN
gujaf-53	16	5	that	that	SCONJ
gujaf-53	16	6	a	a	DET
gujaf-53	16	7	company	company	NOUN
gujaf-53	16	8	's	's	PART
gujaf-53	16	9	financial	financial	ADJ
gujaf-53	16	10	performance	performance	NOUN
gujaf-53	16	11	is	be	AUX
gujaf-53	16	12	favorable	favorable	ADJ
gujaf-53	16	13	and	and	CCONJ
gujaf-53	16	14	can	can	AUX
gujaf-53	16	15	be	be	AUX
gujaf-53	16	16	sustained	sustain	VERB
gujaf-53	16	17	with	with	ADP
gujaf-53	16	18	a	a	DET
gujaf-53	16	19	strong	strong	ADJ
gujaf-53	16	20	cash	cash	NOUN
gujaf-53	16	21	foundation	foundation	NOUN
gujaf-53	16	22	(	(	PUNCT
gujaf-53	16	23	caskey	caskey	PROPN
gujaf-53	16	24	&	&	CCONJ
gujaf-53	16	25	hanlon	hanlon	PROPN
gujaf-53	16	26	,	,	PUNCT
gujaf-53	16	27	2005	2005	NUM
gujaf-53	16	28	)	)	PUNCT
gujaf-53	16	29	.	.	PUNCT
gujaf-53	17	1	mailto:taibat.atoyebi@uniabuja.edu.ng	mailto:taibat.atoyebi@uniabuja.edu.ng	ADJ
gujaf-53	17	2	gusau	gusau	ADJ
gujaf-53	17	3	journal	journal	NOUN
gujaf-53	17	4	of	of	ADP
gujaf-53	17	5	accounting	accounting	NOUN
gujaf-53	17	6	and	and	CCONJ
gujaf-53	17	7	finance	finance	NOUN
gujaf-53	17	8	,	,	PUNCT
gujaf-53	17	9	vol	vol	NOUN
gujaf-53	17	10	.	.	PROPN
gujaf-53	17	11	2	2	NUM
gujaf-53	17	12	,	,	PUNCT
gujaf-53	17	13	issue	issue	NOUN
gujaf-53	17	14	1	1	NUM
gujaf-53	17	15	,	,	PUNCT
gujaf-53	17	16	april	april	PROPN
gujaf-53	17	17	,	,	PUNCT
gujaf-53	17	18	2021	2021	NUM
gujaf-53	17	19	3	3	NUM
gujaf-53	17	20	agency	agency	NOUN
gujaf-53	17	21	theory	theory	NOUN
gujaf-53	17	22	and	and	CCONJ
gujaf-53	17	23	asymmetric	asymmetric	ADJ
gujaf-53	17	24	information	information	NOUN
gujaf-53	17	25	theory	theory	NOUN
gujaf-53	17	26	are	be	AUX
gujaf-53	17	27	two	two	NUM
gujaf-53	17	28	key	key	ADJ
gujaf-53	17	29	theoretical	theoretical	ADJ
gujaf-53	17	30	mechanisms	mechanism	NOUN
gujaf-53	17	31	through	through	ADP
gujaf-53	17	32	which	which	PRON
gujaf-53	17	33	dividend	dividend	NOUN
gujaf-53	17	34	payment	payment	NOUN
gujaf-53	17	35	and	and	CCONJ
gujaf-53	17	36	earnings	earning	NOUN
gujaf-53	17	37	quality	quality	NOUN
gujaf-53	17	38	might	might	AUX
gujaf-53	17	39	be	be	AUX
gujaf-53	17	40	connected	connect	VERB
gujaf-53	17	41	.	.	PUNCT
gujaf-53	18	1	the	the	DET
gujaf-53	18	2	agency	agency	NOUN
gujaf-53	18	3	problem	problem	NOUN
gujaf-53	18	4	arises	arise	VERB
gujaf-53	18	5	when	when	SCONJ
gujaf-53	18	6	agents	agent	NOUN
gujaf-53	18	7	manage	manage	VERB
gujaf-53	18	8	principals	principal	NOUN
gujaf-53	18	9	'	'	PART
gujaf-53	18	10	company	company	NOUN
gujaf-53	18	11	(	(	PUNCT
gujaf-53	18	12	jensen	jensen	PROPN
gujaf-53	18	13	,	,	PUNCT
gujaf-53	18	14	1986	1986	NUM
gujaf-53	18	15	)	)	PUNCT
gujaf-53	18	16	.	.	PUNCT
gujaf-53	19	1	the	the	DET
gujaf-53	19	2	principal	principal	NOUN
gujaf-53	19	3	to	to	PART
gujaf-53	19	4	agent	agent	NOUN
gujaf-53	19	5	connections	connection	NOUN
gujaf-53	19	6	present	present	VERB
gujaf-53	19	7	implications	implication	NOUN
gujaf-53	19	8	for	for	ADP
gujaf-53	19	9	residual	residual	ADJ
gujaf-53	19	10	claims	claim	NOUN
gujaf-53	19	11	if	if	SCONJ
gujaf-53	19	12	managers	manager	NOUN
gujaf-53	19	13	are	be	AUX
gujaf-53	19	14	not	not	PART
gujaf-53	19	15	disciplined	discipline	VERB
gujaf-53	19	16	in	in	ADP
gujaf-53	19	17	their	their	PRON
gujaf-53	19	18	utilization	utilization	NOUN
gujaf-53	19	19	of	of	ADP
gujaf-53	19	20	available	available	ADJ
gujaf-53	19	21	free	free	ADJ
gujaf-53	19	22	cash	cash	NOUN
gujaf-53	19	23	flow	flow	NOUN
gujaf-53	19	24	.	.	PUNCT
gujaf-53	20	1	managers	manager	NOUN
gujaf-53	20	2	are	be	AUX
gujaf-53	20	3	enticed	entice	VERB
gujaf-53	20	4	to	to	PART
gujaf-53	20	5	redirect	redirect	VERB
gujaf-53	20	6	cash	cash	NOUN
gujaf-53	20	7	flow	flow	NOUN
gujaf-53	20	8	to	to	ADP
gujaf-53	20	9	personal	personal	ADJ
gujaf-53	20	10	expenditure	expenditure	NOUN
gujaf-53	20	11	and	and	CCONJ
gujaf-53	20	12	underpay	underpay	VERB
gujaf-53	20	13	dividends	dividend	NOUN
gujaf-53	20	14	due	due	ADP
gujaf-53	20	15	to	to	ADP
gujaf-53	20	16	the	the	DET
gujaf-53	20	17	availability	availability	NOUN
gujaf-53	20	18	of	of	ADP
gujaf-53	20	19	free	free	ADJ
gujaf-53	20	20	cash	cash	NOUN
gujaf-53	20	21	flow	flow	NOUN
gujaf-53	20	22	.	.	PUNCT
gujaf-53	21	1	improved	improve	VERB
gujaf-53	21	2	earnings	earning	NOUN
gujaf-53	21	3	quality	quality	NOUN
gujaf-53	21	4	helps	help	VERB
gujaf-53	21	5	to	to	PART
gujaf-53	21	6	mitigate	mitigate	VERB
gujaf-53	21	7	this	this	DET
gujaf-53	21	8	agency	agency	NOUN
gujaf-53	21	9	problem	problem	NOUN
gujaf-53	21	10	by	by	ADP
gujaf-53	21	11	requiring	require	VERB
gujaf-53	21	12	managers	manager	NOUN
gujaf-53	21	13	to	to	PART
gujaf-53	21	14	be	be	AUX
gujaf-53	21	15	more	more	ADV
gujaf-53	21	16	disciplined	discipline	VERB
gujaf-53	21	17	by	by	ADP
gujaf-53	21	18	making	make	VERB
gujaf-53	21	19	bad	bad	ADJ
gujaf-53	21	20	investments	investment	NOUN
gujaf-53	21	21	more	more	ADV
gujaf-53	21	22	evident	evident	ADJ
gujaf-53	21	23	(	(	PUNCT
gujaf-53	21	24	biddle	biddle	NOUN
gujaf-53	21	25	,	,	PUNCT
gujaf-53	21	26	hilary	hilary	PROPN
gujaf-53	21	27	,	,	PUNCT
gujaf-53	21	28	&	&	CCONJ
gujaf-53	21	29	verdi	verdi	PROPN
gujaf-53	21	30	,	,	PUNCT
gujaf-53	21	31	2009	2009	NUM
gujaf-53	21	32	and	and	CCONJ
gujaf-53	21	33	la	la	PRON
gujaf-53	21	34	porta	porta	PROPN
gujaf-53	21	35	,	,	PUNCT
gujaf-53	21	36	lopez	lopez	NOUN
gujaf-53	21	37	-	-	PUNCT
gujaf-53	21	38	de	de	NOUN
gujaf-53	21	39	-	-	NOUN
gujaf-53	21	40	silanes	silane	NOUN
gujaf-53	21	41	,	,	PUNCT
gujaf-53	21	42	shleifer	shleifer	NOUN
gujaf-53	21	43	,	,	PUNCT
gujaf-53	21	44	&	&	CCONJ
gujaf-53	21	45	vishny	vishny	PROPN
gujaf-53	21	46	,	,	PUNCT
gujaf-53	21	47	2000	2000	NUM
gujaf-53	21	48	)	)	PUNCT
gujaf-53	21	49	)	)	PUNCT
gujaf-53	21	50	.	.	PUNCT
gujaf-53	22	1	analysts	analyst	NOUN
gujaf-53	22	2	,	,	PUNCT
gujaf-53	22	3	investors	investor	NOUN
gujaf-53	22	4	,	,	PUNCT
gujaf-53	22	5	management	management	NOUN
gujaf-53	22	6	,	,	PUNCT
gujaf-53	22	7	and	and	CCONJ
gujaf-53	22	8	other	other	ADJ
gujaf-53	22	9	market	market	NOUN
gujaf-53	22	10	participants	participant	NOUN
gujaf-53	22	11	are	be	AUX
gujaf-53	22	12	interested	interested	ADJ
gujaf-53	22	13	in	in	ADP
gujaf-53	22	14	the	the	DET
gujaf-53	22	15	quality	quality	NOUN
gujaf-53	22	16	of	of	ADP
gujaf-53	22	17	earnings	earning	NOUN
gujaf-53	22	18	and	and	CCONJ
gujaf-53	22	19	how	how	SCONJ
gujaf-53	22	20	it	it	PRON
gujaf-53	22	21	relates	relate	VERB
gujaf-53	22	22	to	to	PART
gujaf-53	22	23	dividend	dividend	VERB
gujaf-53	22	24	distribution	distribution	NOUN
gujaf-53	22	25	(	(	PUNCT
gujaf-53	22	26	lipe	lipe	PROPN
gujaf-53	22	27	1990	1990	NUM
gujaf-53	22	28	;	;	PUNCT
gujaf-53	22	29	chan	chan	PROPN
gujaf-53	22	30	,	,	PUNCT
gujaf-53	22	31	chan	chan	PROPN
gujaf-53	22	32	,	,	PUNCT
gujaf-53	22	33	jegadeesh	jegadeesh	PROPN
gujaf-53	22	34	&	&	CCONJ
gujaf-53	22	35	lakonishok	lakonishok	PROPN
gujaf-53	22	36	,	,	PUNCT
gujaf-53	22	37	2006	2006	NUM
gujaf-53	22	38	;	;	PUNCT
gujaf-53	22	39	and	and	CCONJ
gujaf-53	22	40	cahan	cahan	PROPN
gujaf-53	22	41	,	,	PUNCT
gujaf-53	22	42	emanuel	emanuel	PROPN
gujaf-53	22	43	&	&	CCONJ
gujaf-53	22	44	sun	sun	PROPN
gujaf-53	22	45	,	,	PUNCT
gujaf-53	22	46	2009	2009	NUM
gujaf-53	22	47	)	)	PUNCT
gujaf-53	22	48	.	.	PUNCT
gujaf-53	23	1	management	management	NOUN
gujaf-53	23	2	are	be	AUX
gujaf-53	23	3	particularly	particularly	ADV
gujaf-53	23	4	perturbed	perturb	VERB
gujaf-53	23	5	about	about	ADP
gujaf-53	23	6	meeting	meet	VERB
gujaf-53	23	7	analyst	analyst	NOUN
gujaf-53	23	8	expectations	expectation	NOUN
gujaf-53	23	9	while	while	SCONJ
gujaf-53	23	10	safeguarding	safeguard	VERB
gujaf-53	23	11	the	the	DET
gujaf-53	23	12	company	company	NOUN
gujaf-53	23	13	's	's	PART
gujaf-53	23	14	long	long	ADJ
gujaf-53	23	15	-	-	PUNCT
gujaf-53	23	16	term	term	NOUN
gujaf-53	23	17	growth	growth	NOUN
gujaf-53	23	18	as	as	ADP
gujaf-53	23	19	a	a	DET
gujaf-53	23	20	means	means	NOUN
gujaf-53	23	21	of	of	ADP
gujaf-53	23	22	safeguarding	safeguard	VERB
gujaf-53	23	23	themselves	themselves	PRON
gujaf-53	23	24	(	(	PUNCT
gujaf-53	23	25	gregory	gregory	NOUN
gujaf-53	23	26	,	,	PUNCT
gujaf-53	23	27	2014	2014	NUM
gujaf-53	23	28	)	)	PUNCT
gujaf-53	23	29	.	.	PUNCT
gujaf-53	24	1	conversely	conversely	ADV
gujaf-53	24	2	,	,	PUNCT
gujaf-53	24	3	analyst	analyst	NOUN
gujaf-53	24	4	are	be	AUX
gujaf-53	24	5	interested	interested	ADJ
gujaf-53	24	6	in	in	ADP
gujaf-53	24	7	figuring	figure	VERB
gujaf-53	24	8	out	out	ADP
gujaf-53	24	9	a	a	DET
gujaf-53	24	10	way	way	NOUN
gujaf-53	24	11	of	of	ADP
gujaf-53	24	12	analyzing	analyze	VERB
gujaf-53	24	13	earnings	earning	NOUN
gujaf-53	24	14	quality	quality	NOUN
gujaf-53	24	15	in	in	ADP
gujaf-53	24	16	order	order	NOUN
gujaf-53	24	17	to	to	PART
gujaf-53	24	18	maximize	maximize	VERB
gujaf-53	24	19	an	an	DET
gujaf-53	24	20	investor	investor	NOUN
gujaf-53	24	21	's	's	PART
gujaf-53	24	22	portfolio	portfolio	NOUN
gujaf-53	24	23	.	.	PUNCT
gujaf-53	25	1	as	as	ADP
gujaf-53	25	2	a	a	DET
gujaf-53	25	3	result	result	NOUN
gujaf-53	25	4	,	,	PUNCT
gujaf-53	25	5	analysts	analyst	NOUN
gujaf-53	25	6	,	,	PUNCT
gujaf-53	25	7	managers	manager	NOUN
gujaf-53	25	8	,	,	PUNCT
gujaf-53	25	9	and	and	CCONJ
gujaf-53	25	10	investors	investor	NOUN
gujaf-53	25	11	are	be	AUX
gujaf-53	25	12	finding	find	VERB
gujaf-53	25	13	it	it	PRON
gujaf-53	25	14	increasingly	increasingly	ADV
gujaf-53	25	15	impossible	impossible	ADJ
gujaf-53	25	16	to	to	PART
gujaf-53	25	17	dismiss	dismiss	VERB
gujaf-53	25	18	the	the	DET
gujaf-53	25	19	relevance	relevance	NOUN
gujaf-53	25	20	of	of	ADP
gujaf-53	25	21	earnings	earning	NOUN
gujaf-53	25	22	quality	quality	NOUN
gujaf-53	25	23	in	in	ADP
gujaf-53	25	24	resource	resource	NOUN
gujaf-53	25	25	allocation	allocation	NOUN
gujaf-53	25	26	.	.	PUNCT
gujaf-53	26	1	if	if	SCONJ
gujaf-53	26	2	cash	cash	NOUN
gujaf-53	26	3	dividends	dividend	NOUN
gujaf-53	26	4	are	be	AUX
gujaf-53	26	5	paid	pay	VERB
gujaf-53	26	6	,	,	PUNCT
gujaf-53	26	7	companies	company	NOUN
gujaf-53	26	8	will	will	AUX
gujaf-53	26	9	be	be	AUX
gujaf-53	26	10	deterred	deter	VERB
gujaf-53	26	11	from	from	ADP
gujaf-53	26	12	claiming	claim	VERB
gujaf-53	26	13	fraudulent	fraudulent	ADJ
gujaf-53	26	14	earnings	earning	NOUN
gujaf-53	26	15	that	that	PRON
gujaf-53	26	16	do	do	AUX
gujaf-53	26	17	not	not	PART
gujaf-53	26	18	result	result	VERB
gujaf-53	26	19	in	in	ADP
gujaf-53	26	20	genuine	genuine	ADJ
gujaf-53	26	21	cash	cash	NOUN
gujaf-53	26	22	flows	flow	NOUN
gujaf-53	26	23	to	to	PART
gujaf-53	26	24	sustain	sustain	VERB
gujaf-53	26	25	cash	cash	NOUN
gujaf-53	26	26	dividends	dividend	NOUN
gujaf-53	26	27	(	(	PUNCT
gujaf-53	26	28	glassman	glassman	NOUN
gujaf-53	26	29	2005	2005	NUM
gujaf-53	26	30	)	)	PUNCT
gujaf-53	26	31	.	.	PUNCT
gujaf-53	27	1	for	for	ADP
gujaf-53	27	2	some	some	DET
gujaf-53	27	3	politicians	politician	NOUN
gujaf-53	27	4	,	,	PUNCT
gujaf-53	27	5	investors	investor	NOUN
gujaf-53	27	6	,	,	PUNCT
gujaf-53	27	7	and	and	CCONJ
gujaf-53	27	8	scholars	scholar	NOUN
gujaf-53	27	9	,	,	PUNCT
gujaf-53	27	10	these	these	DET
gujaf-53	27	11	examples	example	NOUN
gujaf-53	27	12	imply	imply	VERB
gujaf-53	27	13	that	that	SCONJ
gujaf-53	27	14	dividends	dividend	NOUN
gujaf-53	27	15	are	be	AUX
gujaf-53	27	16	a	a	DET
gujaf-53	27	17	good	good	ADJ
gujaf-53	27	18	indicator	indicator	NOUN
gujaf-53	27	19	of	of	ADP
gujaf-53	27	20	earning	earn	VERB
gujaf-53	27	21	quality	quality	NOUN
gujaf-53	27	22	.	.	PUNCT
gujaf-53	28	1	in	in	ADP
gujaf-53	28	2	view	view	NOUN
gujaf-53	28	3	of	of	ADP
gujaf-53	28	4	the	the	DET
gujaf-53	28	5	foregoing	forego	VERB
gujaf-53	28	6	debate	debate	NOUN
gujaf-53	28	7	,	,	PUNCT
gujaf-53	28	8	the	the	DET
gujaf-53	28	9	goal	goal	NOUN
gujaf-53	28	10	of	of	ADP
gujaf-53	28	11	this	this	DET
gujaf-53	28	12	study	study	NOUN
gujaf-53	28	13	is	be	AUX
gujaf-53	28	14	to	to	PART
gujaf-53	28	15	investigate	investigate	VERB
gujaf-53	28	16	the	the	DET
gujaf-53	28	17	link	link	NOUN
gujaf-53	28	18	between	between	ADP
gujaf-53	28	19	the	the	DET
gujaf-53	28	20	aforementioned	aforementioned	ADJ
gujaf-53	28	21	dividend	dividend	NOUN
gujaf-53	28	22	payments	payment	NOUN
gujaf-53	28	23	and	and	CCONJ
gujaf-53	28	24	the	the	DET
gujaf-53	28	25	earnings	earning	NOUN
gujaf-53	28	26	quality	quality	NOUN
gujaf-53	28	27	of	of	ADP
gujaf-53	28	28	listed	list	VERB
gujaf-53	28	29	manufacturing	manufacturing	NOUN
gujaf-53	28	30	firms	firm	NOUN
gujaf-53	28	31	in	in	ADP
gujaf-53	28	32	nigeria	nigeria	PROPN
gujaf-53	28	33	.	.	PUNCT
gujaf-53	29	1	the	the	DET
gujaf-53	29	2	role	role	NOUN
gujaf-53	29	3	of	of	ADP
gujaf-53	29	4	managers	manager	NOUN
gujaf-53	29	5	in	in	ADP
gujaf-53	29	6	the	the	DET
gujaf-53	29	7	success	success	NOUN
gujaf-53	29	8	or	or	CCONJ
gujaf-53	29	9	failure	failure	NOUN
gujaf-53	29	10	of	of	ADP
gujaf-53	29	11	a	a	DET
gujaf-53	29	12	company	company	NOUN
gujaf-53	29	13	can	can	AUX
gujaf-53	29	14	not	not	PART
gujaf-53	29	15	be	be	AUX
gujaf-53	29	16	over	over	ADV
gujaf-53	29	17	emphasized	emphasize	VERB
gujaf-53	29	18	.	.	PUNCT
gujaf-53	30	1	the	the	DET
gujaf-53	30	2	decisions	decision	NOUN
gujaf-53	30	3	of	of	ADP
gujaf-53	30	4	managers	manager	NOUN
gujaf-53	30	5	have	have	VERB
gujaf-53	30	6	a	a	DET
gujaf-53	30	7	direct	direct	ADJ
gujaf-53	30	8	bearing	bearing	NOUN
gujaf-53	30	9	on	on	ADP
gujaf-53	30	10	the	the	DET
gujaf-53	30	11	goals	goal	NOUN
gujaf-53	30	12	and	and	CCONJ
gujaf-53	30	13	the	the	DET
gujaf-53	30	14	future	future	NOUN
gujaf-53	30	15	of	of	ADP
gujaf-53	30	16	the	the	DET
gujaf-53	30	17	company	company	NOUN
gujaf-53	30	18	.	.	PUNCT
gujaf-53	31	1	the	the	DET
gujaf-53	31	2	asymmetric	asymmetric	ADJ
gujaf-53	31	3	information	information	NOUN
gujaf-53	31	4	channel	channel	NOUN
gujaf-53	31	5	demonstrates	demonstrate	VERB
gujaf-53	31	6	that	that	SCONJ
gujaf-53	31	7	managers	manager	NOUN
gujaf-53	31	8	know	know	VERB
gujaf-53	31	9	the	the	DET
gujaf-53	31	10	most	most	ADJ
gujaf-53	31	11	about	about	ADP
gujaf-53	31	12	a	a	DET
gujaf-53	31	13	company	company	NOUN
gujaf-53	31	14	's	's	PART
gujaf-53	31	15	future	future	ADJ
gujaf-53	31	16	prospects	prospect	NOUN
gujaf-53	31	17	.	.	PUNCT
gujaf-53	32	1	if	if	SCONJ
gujaf-53	32	2	investors	investor	NOUN
gujaf-53	32	3	are	be	AUX
gujaf-53	32	4	skeptical	skeptical	ADJ
gujaf-53	32	5	about	about	ADP
gujaf-53	32	6	a	a	DET
gujaf-53	32	7	company	company	NOUN
gujaf-53	32	8	's	's	PART
gujaf-53	32	9	future	future	NOUN
gujaf-53	32	10	,	,	PUNCT
gujaf-53	32	11	they	they	PRON
gujaf-53	32	12	will	will	AUX
gujaf-53	32	13	avoid	avoid	VERB
gujaf-53	32	14	engaging	engage	VERB
gujaf-53	32	15	in	in	ADP
gujaf-53	32	16	its	its	PRON
gujaf-53	32	17	external	external	ADJ
gujaf-53	32	18	funding	funding	NOUN
gujaf-53	32	19	attempts	attempt	NOUN
gujaf-53	32	20	to	to	PART
gujaf-53	32	21	avoid	avoid	VERB
gujaf-53	32	22	the	the	DET
gujaf-53	32	23	risk	risk	NOUN
gujaf-53	32	24	.	.	PUNCT
gujaf-53	33	1	in	in	ADP
gujaf-53	33	2	such	such	ADJ
gujaf-53	33	3	cases	case	NOUN
gujaf-53	33	4	,	,	PUNCT
gujaf-53	33	5	the	the	DET
gujaf-53	33	6	quality	quality	NOUN
gujaf-53	33	7	of	of	ADP
gujaf-53	33	8	earnings	earning	NOUN
gujaf-53	33	9	reported	report	VERB
gujaf-53	33	10	by	by	ADP
gujaf-53	33	11	managers	manager	NOUN
gujaf-53	33	12	becomes	become	VERB
gujaf-53	33	13	an	an	DET
gujaf-53	33	14	important	important	ADJ
gujaf-53	33	15	for	for	ADP
gujaf-53	33	16	the	the	DET
gujaf-53	33	17	reliability	reliability	NOUN
gujaf-53	33	18	of	of	ADP
gujaf-53	33	19	those	those	DET
gujaf-53	33	20	financial	financial	ADJ
gujaf-53	33	21	reports	report	NOUN
gujaf-53	33	22	.	.	PUNCT
gujaf-53	34	1	penman	penman	PROPN
gujaf-53	34	2	and	and	CCONJ
gujaf-53	34	3	zhang	zhang	PROPN
gujaf-53	34	4	(	(	PUNCT
gujaf-53	34	5	2002	2002	NUM
gujaf-53	34	6	)	)	PUNCT
gujaf-53	34	7	describe	describe	VERB
gujaf-53	34	8	earnings	earning	NOUN
gujaf-53	34	9	quality	quality	NOUN
gujaf-53	34	10	as	as	ADP
gujaf-53	34	11	the	the	DET
gujaf-53	34	12	capacity	capacity	NOUN
gujaf-53	34	13	of	of	ADP
gujaf-53	34	14	current	current	ADJ
gujaf-53	34	15	earnings	earning	NOUN
gujaf-53	34	16	to	to	PART
gujaf-53	34	17	predict	predict	VERB
gujaf-53	34	18	profits	profit	NOUN
gujaf-53	34	19	in	in	ADP
gujaf-53	34	20	the	the	DET
gujaf-53	34	21	future	future	NOUN
gujaf-53	34	22	.	.	PUNCT
gujaf-53	35	1	there	there	PRON
gujaf-53	35	2	has	have	AUX
gujaf-53	35	3	been	be	AUX
gujaf-53	35	4	no	no	DET
gujaf-53	35	5	consensus	consensus	NOUN
gujaf-53	35	6	on	on	ADP
gujaf-53	35	7	how	how	SCONJ
gujaf-53	35	8	to	to	PART
gujaf-53	35	9	measure	measure	VERB
gujaf-53	35	10	earnings	earning	NOUN
gujaf-53	35	11	quality	quality	NOUN
gujaf-53	35	12	.	.	PUNCT
gujaf-53	36	1	some	some	DET
gujaf-53	36	2	authors	author	NOUN
gujaf-53	36	3	(	(	PUNCT
gujaf-53	36	4	fodio	fodio	NOUN
gujaf-53	36	5	&	&	CCONJ
gujaf-53	36	6	atoyebi	atoyebi	NOUN
gujaf-53	36	7	,	,	PUNCT
gujaf-53	36	8	2013	2013	NUM
gujaf-53	36	9	;	;	PUNCT
gujaf-53	36	10	ahmed	ahme	VERB
gujaf-53	36	11	,	,	PUNCT
gujaf-53	36	12	2014	2014	NUM
gujaf-53	36	13	;	;	PUNCT
gujaf-53	36	14	salawu	salawu	NOUN
gujaf-53	36	15	,	,	PUNCT
gujaf-53	36	16	2018	2018	NUM
gujaf-53	36	17	;	;	PUNCT
gujaf-53	36	18	sirait	sirait	NOUN
gujaf-53	36	19	&	&	CCONJ
gujaf-53	36	20	siregar	siregar	NOUN
gujaf-53	36	21	,	,	PUNCT
gujaf-53	36	22	2014	2014	NUM
gujaf-53	36	23	;	;	PUNCT
gujaf-53	36	24	pathak	pathak	PROPN
gujaf-53	36	25	,	,	PUNCT
gujaf-53	36	26	&	&	CCONJ
gujaf-53	36	27	ranajee	ranajee	PROPN
gujaf-53	36	28	,	,	PUNCT
gujaf-53	36	29	2020	2020	NUM
gujaf-53	36	30	)	)	PUNCT
gujaf-53	36	31	used	use	VERB
gujaf-53	36	32	accounting	accounting	NOUN
gujaf-53	36	33	measurements	measurement	NOUN
gujaf-53	36	34	,	,	PUNCT
gujaf-53	36	35	while	while	SCONJ
gujaf-53	36	36	others	other	NOUN
gujaf-53	36	37	(	(	PUNCT
gujaf-53	36	38	deakin	deakin	PROPN
gujaf-53	36	39	&	&	CCONJ
gujaf-53	36	40	konzelmann	konzelmann	PROPN
gujaf-53	36	41	,	,	PUNCT
gujaf-53	36	42	2004	2004	NUM
gujaf-53	36	43	;	;	PUNCT
gujaf-53	36	44	jiang	jiang	PROPN
gujaf-53	36	45	,	,	PUNCT
gujaf-53	36	46	lee	lee	PROPN
gujaf-53	36	47	&	&	CCONJ
gujaf-53	36	48	anandarajan	anandarajan	PROPN
gujaf-53	36	49	,	,	PUNCT
gujaf-53	36	50	2008	2008	NUM
gujaf-53	36	51	)	)	PUNCT
gujaf-53	36	52	used	use	VERB
gujaf-53	36	53	market	market	NOUN
gujaf-53	36	54	figures	figure	NOUN
gujaf-53	36	55	.	.	PUNCT
gujaf-53	37	1	when	when	SCONJ
gujaf-53	37	2	earnings	earning	NOUN
gujaf-53	37	3	are	be	AUX
gujaf-53	37	4	of	of	ADP
gujaf-53	37	5	good	good	ADJ
gujaf-53	37	6	quality	quality	NOUN
gujaf-53	37	7	,	,	PUNCT
gujaf-53	37	8	any	any	DET
gujaf-53	37	9	appropriation	appropriation	NOUN
gujaf-53	37	10	of	of	ADP
gujaf-53	37	11	such	such	ADJ
gujaf-53	37	12	earnings	earning	NOUN
gujaf-53	37	13	does	do	AUX
gujaf-53	37	14	not	not	PART
gujaf-53	37	15	have	have	VERB
gujaf-53	37	16	an	an	DET
gujaf-53	37	17	adverse	adverse	ADJ
gujaf-53	37	18	effect	effect	NOUN
gujaf-53	37	19	.	.	PUNCT
gujaf-53	38	1	however	however	ADV
gujaf-53	38	2	,	,	PUNCT
gujaf-53	38	3	if	if	SCONJ
gujaf-53	38	4	earnings	earning	NOUN
gujaf-53	38	5	are	be	AUX
gujaf-53	38	6	not	not	PART
gujaf-53	38	7	of	of	ADP
gujaf-53	38	8	good	good	ADJ
gujaf-53	38	9	quality	quality	NOUN
gujaf-53	38	10	,	,	PUNCT
gujaf-53	38	11	any	any	DET
gujaf-53	38	12	appropriation	appropriation	NOUN
gujaf-53	38	13	of	of	ADP
gujaf-53	38	14	such	such	ADJ
gujaf-53	38	15	earnings	earning	NOUN
gujaf-53	38	16	will	will	AUX
gujaf-53	38	17	lead	lead	VERB
gujaf-53	38	18	to	to	ADP
gujaf-53	38	19	the	the	DET
gujaf-53	38	20	consumption	consumption	NOUN
gujaf-53	38	21	of	of	ADP
gujaf-53	38	22	the	the	DET
gujaf-53	38	23	capital	capital	NOUN
gujaf-53	38	24	belonging	belong	VERB
gujaf-53	38	25	to	to	ADP
gujaf-53	38	26	the	the	DET
gujaf-53	38	27	company	company	NOUN
gujaf-53	38	28	.	.	PUNCT
gujaf-53	39	1	the	the	DET
gujaf-53	39	2	earnings	earning	NOUN
gujaf-53	39	3	quality	quality	NOUN
gujaf-53	39	4	of	of	ADP
gujaf-53	39	5	a	a	DET
gujaf-53	39	6	company	company	NOUN
gujaf-53	39	7	can	can	AUX
gujaf-53	39	8	reduce	reduce	VERB
gujaf-53	39	9	sceptics	sceptic	NOUN
gujaf-53	39	10	and	and	CCONJ
gujaf-53	39	11	boost	boost	VERB
gujaf-53	39	12	investors	investor	NOUN
gujaf-53	39	13	’	'	PUNCT
gujaf-53	39	14	confidence	confidence	NOUN
gujaf-53	39	15	in	in	ADP
gujaf-53	39	16	the	the	DET
gujaf-53	39	17	company	company	NOUN
gujaf-53	39	18	.	.	PUNCT
gujaf-53	40	1	pathak	pathak	PROPN
gujaf-53	40	2	&	&	CCONJ
gujaf-53	40	3	ranajee	ranajee	PROPN
gujaf-53	40	4	(	(	PUNCT
gujaf-53	40	5	2020	2020	NUM
gujaf-53	40	6	)	)	PUNCT
gujaf-53	40	7	asserts	assert	VERB
gujaf-53	40	8	that	that	SCONJ
gujaf-53	40	9	investors	investor	NOUN
gujaf-53	40	10	count	count	VERB
gujaf-53	40	11	on	on	ADP
gujaf-53	40	12	the	the	DET
gujaf-53	40	13	manager	manager	NOUN
gujaf-53	40	14	’s	’s	PART
gujaf-53	40	15	claimed	claim	VERB
gujaf-53	40	16	earnings	earning	NOUN
gujaf-53	40	17	to	to	PART
gujaf-53	40	18	be	be	AUX
gujaf-53	40	19	of	of	ADP
gujaf-53	40	20	high	high	ADJ
gujaf-53	40	21	quality	quality	NOUN
gujaf-53	40	22	to	to	PART
gujaf-53	40	23	decide	decide	VERB
gujaf-53	40	24	about	about	ADP
gujaf-53	40	25	a	a	DET
gujaf-53	40	26	prospective	prospective	ADJ
gujaf-53	40	27	investment	investment	NOUN
gujaf-53	40	28	.	.	PUNCT
gujaf-53	41	1	when	when	SCONJ
gujaf-53	41	2	managers	manager	NOUN
gujaf-53	41	3	pay	pay	VERB
gujaf-53	41	4	dividends	dividend	NOUN
gujaf-53	41	5	,	,	PUNCT
gujaf-53	41	6	it	it	PRON
gujaf-53	41	7	is	be	AUX
gujaf-53	41	8	usually	usually	ADV
gujaf-53	41	9	assumed	assume	VERB
gujaf-53	41	10	that	that	SCONJ
gujaf-53	41	11	earnings	earning	NOUN
gujaf-53	41	12	are	be	AUX
gujaf-53	41	13	of	of	ADP
gujaf-53	41	14	good	good	ADJ
gujaf-53	41	15	quality	quality	NOUN
gujaf-53	41	16	.	.	PUNCT
gujaf-53	42	1	however	however	ADV
gujaf-53	42	2	,	,	PUNCT
gujaf-53	42	3	companies	company	NOUN
gujaf-53	42	4	still	still	ADV
gujaf-53	42	5	fail	fail	VERB
gujaf-53	42	6	despite	despite	SCONJ
gujaf-53	42	7	the	the	DET
gujaf-53	42	8	regular	regular	ADJ
gujaf-53	42	9	payment	payment	NOUN
gujaf-53	42	10	of	of	ADP
gujaf-53	42	11	dividends	dividend	NOUN
gujaf-53	42	12	to	to	ADP
gujaf-53	42	13	investors	investor	NOUN
gujaf-53	42	14	.	.	PUNCT
gujaf-53	43	1	this	this	PRON
gujaf-53	43	2	may	may	AUX
gujaf-53	43	3	be	be	AUX
gujaf-53	43	4	an	an	DET
gujaf-53	43	5	indication	indication	NOUN
gujaf-53	43	6	that	that	SCONJ
gujaf-53	43	7	there	there	PRON
gujaf-53	43	8	is	be	VERB
gujaf-53	43	9	a	a	DET
gujaf-53	43	10	need	need	NOUN
gujaf-53	43	11	to	to	PART
gujaf-53	43	12	look	look	VERB
gujaf-53	43	13	at	at	ADP
gujaf-53	43	14	the	the	DET
gujaf-53	43	15	impact	impact	NOUN
gujaf-53	43	16	of	of	ADP
gujaf-53	43	17	dividends	dividend	NOUN
gujaf-53	43	18	on	on	ADP
gujaf-53	43	19	the	the	DET
gujaf-53	43	20	quality	quality	NOUN
gujaf-53	43	21	of	of	ADP
gujaf-53	43	22	a	a	DET
gujaf-53	43	23	company	company	NOUN
gujaf-53	43	24	's	's	PART
gujaf-53	43	25	earnings	earning	NOUN
gujaf-53	43	26	.	.	PUNCT
gujaf-53	44	1	gusau	gusau	ADJ
gujaf-53	44	2	journal	journal	PROPN
gujaf-53	44	3	of	of	ADP
gujaf-53	44	4	accounting	accounting	NOUN
gujaf-53	44	5	and	and	CCONJ
gujaf-53	44	6	finance	finance	NOUN
gujaf-53	44	7	,	,	PUNCT
gujaf-53	44	8	vol	vol	NOUN
gujaf-53	44	9	.	.	PROPN
gujaf-53	44	10	2	2	NUM
gujaf-53	44	11	,	,	PUNCT
gujaf-53	44	12	issue	issue	NOUN
gujaf-53	44	13	1	1	NUM
gujaf-53	44	14	,	,	PUNCT
gujaf-53	44	15	april	april	PROPN
gujaf-53	44	16	,	,	PUNCT
gujaf-53	44	17	2021	2021	NUM
gujaf-53	44	18	4	4	NUM
gujaf-53	44	19	over	over	ADP
gujaf-53	44	20	the	the	DET
gujaf-53	44	21	years	year	NOUN
gujaf-53	44	22	,	,	PUNCT
gujaf-53	44	23	the	the	DET
gujaf-53	44	24	manufacturing	manufacturing	NOUN
gujaf-53	44	25	sector	sector	NOUN
gujaf-53	44	26	's	's	PART
gujaf-53	44	27	contribution	contribution	NOUN
gujaf-53	44	28	to	to	ADP
gujaf-53	44	29	gdp	gdp	NOUN
gujaf-53	44	30	has	have	AUX
gujaf-53	44	31	been	be	AUX
gujaf-53	44	32	steadily	steadily	ADV
gujaf-53	44	33	increasing	increase	VERB
gujaf-53	44	34	.	.	PUNCT
gujaf-53	45	1	the	the	DET
gujaf-53	45	2	manufacturing	manufacturing	NOUN
gujaf-53	45	3	sector	sector	NOUN
gujaf-53	45	4	accounted	account	VERB
gujaf-53	45	5	for	for	ADP
gujaf-53	45	6	almost	almost	ADV
gujaf-53	45	7	9	9	NUM
gujaf-53	45	8	%	%	NOUN
gujaf-53	45	9	of	of	ADP
gujaf-53	45	10	the	the	DET
gujaf-53	45	11	gdp	gdp	NOUN
gujaf-53	45	12	in	in	ADP
gujaf-53	45	13	2019	2019	NUM
gujaf-53	45	14	.	.	PUNCT
gujaf-53	46	1	(	(	PUNCT
gujaf-53	46	2	cbn	cbn	PROPN
gujaf-53	46	3	2019	2019	NUM
gujaf-53	46	4	)	)	PUNCT
gujaf-53	46	5	.	.	PUNCT
gujaf-53	47	1	this	this	DET
gujaf-53	47	2	rise	rise	NOUN
gujaf-53	47	3	was	be	AUX
gujaf-53	47	4	due	due	ADJ
gujaf-53	47	5	to	to	ADP
gujaf-53	47	6	an	an	DET
gujaf-53	47	7	overall	overall	ADJ
gujaf-53	47	8	improvement	improvement	NOUN
gujaf-53	47	9	in	in	ADP
gujaf-53	47	10	domestic	domestic	ADJ
gujaf-53	47	11	demand	demand	NOUN
gujaf-53	47	12	,	,	PUNCT
gujaf-53	47	13	which	which	PRON
gujaf-53	47	14	expanded	expand	VERB
gujaf-53	47	15	dramatically	dramatically	ADV
gujaf-53	47	16	over	over	ADP
gujaf-53	47	17	the	the	DET
gujaf-53	47	18	years	year	NOUN
gujaf-53	47	19	as	as	ADP
gujaf-53	47	20	a	a	DET
gujaf-53	47	21	result	result	NOUN
gujaf-53	47	22	of	of	ADP
gujaf-53	47	23	the	the	DET
gujaf-53	47	24	federal	federal	ADJ
gujaf-53	47	25	government	government	NOUN
gujaf-53	47	26	's	's	PART
gujaf-53	47	27	border	border	NOUN
gujaf-53	47	28	protection	protection	NOUN
gujaf-53	47	29	policy	policy	NOUN
gujaf-53	47	30	,	,	PUNCT
gujaf-53	47	31	manufacturers	manufacturer	NOUN
gujaf-53	47	32	'	'	PART
gujaf-53	47	33	continuous	continuous	ADJ
gujaf-53	47	34	access	access	NOUN
gujaf-53	47	35	to	to	ADP
gujaf-53	47	36	the	the	DET
gujaf-53	47	37	foreign	foreign	ADJ
gujaf-53	47	38	exchange	exchange	NOUN
gujaf-53	47	39	market	market	NOUN
gujaf-53	47	40	,	,	PUNCT
gujaf-53	47	41	and	and	CCONJ
gujaf-53	47	42	moderated	moderate	VERB
gujaf-53	47	43	input	input	NOUN
gujaf-53	47	44	prices	price	NOUN
gujaf-53	47	45	,	,	PUNCT
gujaf-53	47	46	which	which	PRON
gujaf-53	47	47	drew	draw	VERB
gujaf-53	47	48	investors	investor	NOUN
gujaf-53	47	49	(	(	PUNCT
gujaf-53	47	50	dividends	dividend	NOUN
gujaf-53	47	51	)	)	PUNCT
gujaf-53	47	52	.	.	PUNCT
gujaf-53	48	1	research	research	NOUN
gujaf-53	48	2	on	on	ADP
gujaf-53	48	3	the	the	DET
gujaf-53	48	4	association	association	NOUN
gujaf-53	48	5	between	between	ADP
gujaf-53	48	6	dividend	dividend	NOUN
gujaf-53	48	7	payouts	payout	NOUN
gujaf-53	48	8	and	and	CCONJ
gujaf-53	48	9	earnings	earning	NOUN
gujaf-53	48	10	quality	quality	NOUN
gujaf-53	48	11	has	have	AUX
gujaf-53	48	12	come	come	VERB
gujaf-53	48	13	up	up	ADP
gujaf-53	48	14	with	with	ADP
gujaf-53	48	15	conflicting	conflicting	ADJ
gujaf-53	48	16	findings	finding	NOUN
gujaf-53	48	17	.	.	PUNCT
gujaf-53	49	1	there	there	PRON
gujaf-53	49	2	is	be	VERB
gujaf-53	49	3	a	a	DET
gujaf-53	49	4	link	link	NOUN
gujaf-53	49	5	between	between	ADP
gujaf-53	49	6	dividend	dividend	NOUN
gujaf-53	49	7	payments	payment	NOUN
gujaf-53	49	8	and	and	CCONJ
gujaf-53	49	9	earnings	earning	NOUN
gujaf-53	49	10	quality	quality	NOUN
gujaf-53	49	11	,	,	PUNCT
gujaf-53	49	12	according	accord	VERB
gujaf-53	49	13	to	to	ADP
gujaf-53	49	14	some	some	PRON
gujaf-53	49	15	of	of	ADP
gujaf-53	49	16	these	these	DET
gujaf-53	49	17	researches	research	NOUN
gujaf-53	49	18	(	(	PUNCT
gujaf-53	49	19	tong	tong	PROPN
gujaf-53	49	20	&	&	CCONJ
gujaf-53	49	21	miao	miao	PROPN
gujaf-53	49	22	,	,	PUNCT
gujaf-53	49	23	2011	2011	NUM
gujaf-53	49	24	;	;	PUNCT
gujaf-53	49	25	lu	lu	PROPN
gujaf-53	49	26	,	,	PUNCT
gujaf-53	49	27	sifei	sifei	PROPN
gujaf-53	49	28	&	&	CCONJ
gujaf-53	49	29	mingqing	mingqing	PROPN
gujaf-53	49	30	,	,	PUNCT
gujaf-53	49	31	2016	2016	NUM
gujaf-53	49	32	)	)	PUNCT
gujaf-53	49	33	.	.	PUNCT
gujaf-53	50	1	others	other	NOUN
gujaf-53	50	2	found	find	VERB
gujaf-53	50	3	negative	negative	ADJ
gujaf-53	50	4	correlation	correlation	NOUN
gujaf-53	50	5	between	between	ADP
gujaf-53	50	6	the	the	DET
gujaf-53	50	7	dividend	dividend	NOUN
gujaf-53	50	8	payout	payout	NOUN
gujaf-53	50	9	and	and	CCONJ
gujaf-53	50	10	the	the	DET
gujaf-53	50	11	quality	quality	NOUN
gujaf-53	50	12	of	of	ADP
gujaf-53	50	13	earnings	earning	NOUN
gujaf-53	50	14	.	.	PUNCT
gujaf-53	51	1	(	(	PUNCT
gujaf-53	51	2	pathak	pathak	PROPN
gujaf-53	51	3	&	&	CCONJ
gujaf-53	51	4	ranajee	ranajee	PROPN
gujaf-53	51	5	,	,	PUNCT
gujaf-53	51	6	2020	2020	NUM
gujaf-53	51	7	;	;	PUNCT
gujaf-53	51	8	sirait	sirait	NOUN
gujaf-53	51	9	&	&	CCONJ
gujaf-53	51	10	siregar	siregar	NOUN
gujaf-53	51	11	,	,	PUNCT
gujaf-53	51	12	2014	2014	NUM
gujaf-53	51	13	;	;	PUNCT
gujaf-53	51	14	mousa	mousa	PROPN
gujaf-53	51	15	&	&	CCONJ
gujaf-53	51	16	desoky	desoky	PROPN
gujaf-53	51	17	,	,	PUNCT
gujaf-53	51	18	2019	2019	NUM
gujaf-53	51	19	)	)	PUNCT
gujaf-53	51	20	.	.	PUNCT
gujaf-53	52	1	despite	despite	SCONJ
gujaf-53	52	2	an	an	DET
gujaf-53	52	3	increase	increase	NOUN
gujaf-53	52	4	in	in	ADP
gujaf-53	52	5	the	the	DET
gujaf-53	52	6	amount	amount	NOUN
gujaf-53	52	7	of	of	ADP
gujaf-53	52	8	research	research	NOUN
gujaf-53	52	9	on	on	ADP
gujaf-53	52	10	the	the	DET
gujaf-53	52	11	link	link	NOUN
gujaf-53	52	12	between	between	ADP
gujaf-53	52	13	dividend	dividend	NOUN
gujaf-53	52	14	payouts	payout	NOUN
gujaf-53	52	15	and	and	CCONJ
gujaf-53	52	16	earnings	earning	NOUN
gujaf-53	52	17	quality	quality	NOUN
gujaf-53	52	18	,	,	PUNCT
gujaf-53	52	19	such	such	ADJ
gujaf-53	52	20	studies	study	NOUN
gujaf-53	52	21	are	be	AUX
gujaf-53	52	22	uncommon	uncommon	ADJ
gujaf-53	52	23	in	in	ADP
gujaf-53	52	24	nigeria	nigeria	PROPN
gujaf-53	52	25	.	.	PUNCT
gujaf-53	53	1	one	one	NUM
gujaf-53	53	2	notable	notable	ADJ
gujaf-53	53	3	exception	exception	NOUN
gujaf-53	53	4	is	be	AUX
gujaf-53	53	5	ibrahim	ibrahim	PROPN
gujaf-53	53	6	,	,	PUNCT
gujaf-53	53	7	bala	bala	PROPN
gujaf-53	53	8	,	,	PUNCT
gujaf-53	53	9	and	and	CCONJ
gujaf-53	53	10	garba	garba	PROPN
gujaf-53	53	11	(	(	PUNCT
gujaf-53	53	12	2015	2015	NUM
gujaf-53	53	13	)	)	PUNCT
gujaf-53	53	14	,	,	PUNCT
gujaf-53	53	15	in	in	ADP
gujaf-53	53	16	which	which	PRON
gujaf-53	53	17	the	the	DET
gujaf-53	53	18	influence	influence	NOUN
gujaf-53	53	19	of	of	ADP
gujaf-53	53	20	earnings	earning	NOUN
gujaf-53	53	21	management	management	NOUN
gujaf-53	53	22	on	on	ADP
gujaf-53	53	23	dividend	dividend	NOUN
gujaf-53	53	24	policy	policy	NOUN
gujaf-53	53	25	was	be	AUX
gujaf-53	53	26	investigated	investigate	VERB
gujaf-53	53	27	.	.	PUNCT
gujaf-53	54	1	additionally	additionally	ADV
gujaf-53	54	2	,	,	PUNCT
gujaf-53	54	3	salawu	salawu	NOUN
gujaf-53	54	4	(	(	PUNCT
gujaf-53	54	5	2018	2018	NUM
gujaf-53	54	6	)	)	PUNCT
gujaf-53	54	7	examined	examine	VERB
gujaf-53	54	8	the	the	DET
gujaf-53	54	9	trend	trend	NOUN
gujaf-53	54	10	and	and	CCONJ
gujaf-53	54	11	impact	impact	NOUN
gujaf-53	54	12	of	of	ADP
gujaf-53	54	13	earnings	earning	NOUN
gujaf-53	54	14	quality	quality	NOUN
gujaf-53	54	15	on	on	ADP
gujaf-53	54	16	firms	firm	NOUN
gujaf-53	54	17	'	'	PART
gujaf-53	54	18	financial	financial	ADJ
gujaf-53	54	19	performance	performance	NOUN
gujaf-53	54	20	from	from	ADP
gujaf-53	54	21	an	an	DET
gujaf-53	54	22	accounting	accounting	NOUN
gujaf-53	54	23	information	information	NOUN
gujaf-53	54	24	perspective	perspective	NOUN
gujaf-53	54	25	.	.	PUNCT
gujaf-53	55	1	this	this	DET
gujaf-53	55	2	study	study	NOUN
gujaf-53	55	3	is	be	AUX
gujaf-53	55	4	aware	aware	ADJ
gujaf-53	55	5	of	of	ADP
gujaf-53	55	6	only	only	ADV
gujaf-53	55	7	a	a	DET
gujaf-53	55	8	few	few	ADJ
gujaf-53	55	9	studies	study	NOUN
gujaf-53	55	10	in	in	ADP
gujaf-53	55	11	nigeria	nigeria	PRON
gujaf-53	55	12	that	that	PRON
gujaf-53	55	13	examine	examine	VERB
gujaf-53	55	14	the	the	DET
gujaf-53	55	15	impact	impact	NOUN
gujaf-53	55	16	of	of	ADP
gujaf-53	55	17	dividend	dividend	NOUN
gujaf-53	55	18	payments	payment	NOUN
gujaf-53	55	19	on	on	ADP
gujaf-53	55	20	earnings	earning	NOUN
gujaf-53	55	21	quality	quality	NOUN
gujaf-53	55	22	.	.	PUNCT
gujaf-53	56	1	furthermore	furthermore	ADV
gujaf-53	56	2	,	,	PUNCT
gujaf-53	56	3	because	because	SCONJ
gujaf-53	56	4	the	the	DET
gujaf-53	56	5	results	result	NOUN
gujaf-53	56	6	of	of	ADP
gujaf-53	56	7	previous	previous	ADJ
gujaf-53	56	8	studies	study	NOUN
gujaf-53	56	9	on	on	ADP
gujaf-53	56	10	the	the	DET
gujaf-53	56	11	relationship	relationship	NOUN
gujaf-53	56	12	between	between	ADP
gujaf-53	56	13	dividend	dividend	NOUN
gujaf-53	56	14	payment	payment	NOUN
gujaf-53	56	15	and	and	CCONJ
gujaf-53	56	16	earnings	earning	NOUN
gujaf-53	56	17	quality	quality	NOUN
gujaf-53	56	18	in	in	ADP
gujaf-53	56	19	developed	develop	VERB
gujaf-53	56	20	countries	country	NOUN
gujaf-53	56	21	and	and	CCONJ
gujaf-53	56	22	some	some	DET
gujaf-53	56	23	parts	part	NOUN
gujaf-53	56	24	of	of	ADP
gujaf-53	56	25	developing	develop	VERB
gujaf-53	56	26	countries	country	NOUN
gujaf-53	56	27	have	have	AUX
gujaf-53	56	28	been	be	AUX
gujaf-53	56	29	mixed	mix	VERB
gujaf-53	56	30	,	,	PUNCT
gujaf-53	56	31	further	further	ADJ
gujaf-53	56	32	research	research	NOUN
gujaf-53	56	33	on	on	ADP
gujaf-53	56	34	this	this	DET
gujaf-53	56	35	relationship	relationship	NOUN
gujaf-53	56	36	is	be	AUX
gujaf-53	56	37	needed	need	VERB
gujaf-53	56	38	.	.	PUNCT
gujaf-53	57	1	as	as	ADP
gujaf-53	57	2	a	a	DET
gujaf-53	57	3	result	result	NOUN
gujaf-53	57	4	,	,	PUNCT
gujaf-53	57	5	the	the	DET
gujaf-53	57	6	impact	impact	NOUN
gujaf-53	57	7	of	of	ADP
gujaf-53	57	8	dividend	dividend	NOUN
gujaf-53	57	9	-	-	PUNCT
gujaf-53	57	10	paying	pay	VERB
gujaf-53	57	11	status	status	NOUN
gujaf-53	57	12	,	,	PUNCT
gujaf-53	57	13	dividend	dividend	NOUN
gujaf-53	57	14	size	size	NOUN
gujaf-53	57	15	,	,	PUNCT
gujaf-53	57	16	dividend	dividend	NOUN
gujaf-53	57	17	volatility	volatility	NOUN
gujaf-53	57	18	,	,	PUNCT
gujaf-53	57	19	and	and	CCONJ
gujaf-53	57	20	dividend	dividend	NOUN
gujaf-53	57	21	persistence	persistence	NOUN
gujaf-53	57	22	on	on	ADP
gujaf-53	57	23	the	the	DET
gujaf-53	57	24	earnings	earning	NOUN
gujaf-53	57	25	quality	quality	NOUN
gujaf-53	57	26	of	of	ADP
gujaf-53	57	27	nigeria	nigeria	PROPN
gujaf-53	57	28	's	's	PART
gujaf-53	57	29	listed	list	VERB
gujaf-53	57	30	manufacturing	manufacturing	NOUN
gujaf-53	57	31	companies	company	NOUN
gujaf-53	57	32	is	be	AUX
gujaf-53	57	33	examined	examine	VERB
gujaf-53	57	34	in	in	ADP
gujaf-53	57	35	this	this	DET
gujaf-53	57	36	study	study	NOUN
gujaf-53	57	37	.	.	PUNCT
gujaf-53	58	1	the	the	DET
gujaf-53	58	2	following	follow	VERB
gujaf-53	58	3	hypotheses	hypothesis	NOUN
gujaf-53	58	4	were	be	AUX
gujaf-53	58	5	formulated	formulate	VERB
gujaf-53	58	6	:	:	PUNCT
gujaf-53	58	7	ho1	ho1	NOUN
gujaf-53	58	8	:	:	PUNCT
gujaf-53	58	9	there	there	PRON
gujaf-53	58	10	is	be	VERB
gujaf-53	58	11	no	no	DET
gujaf-53	58	12	significant	significant	ADJ
gujaf-53	58	13	relationship	relationship	NOUN
gujaf-53	58	14	between	between	ADP
gujaf-53	58	15	dividend	dividend	NOUN
gujaf-53	58	16	-	-	PUNCT
gujaf-53	58	17	paying	pay	VERB
gujaf-53	58	18	status	status	NOUN
gujaf-53	58	19	and	and	CCONJ
gujaf-53	58	20	earning	earn	VERB
gujaf-53	58	21	quality	quality	NOUN
gujaf-53	58	22	.	.	PUNCT
gujaf-53	59	1	ho2	ho2	NOUN
gujaf-53	59	2	:	:	PUNCT
gujaf-53	59	3	there	there	PRON
gujaf-53	59	4	is	be	VERB
gujaf-53	59	5	no	no	DET
gujaf-53	59	6	relationship	relationship	NOUN
gujaf-53	59	7	between	between	ADP
gujaf-53	59	8	dividend	dividend	NOUN
gujaf-53	59	9	-	-	PUNCT
gujaf-53	59	10	size	size	NOUN
gujaf-53	59	11	and	and	CCONJ
gujaf-53	59	12	earning	earn	VERB
gujaf-53	59	13	quality	quality	NOUN
gujaf-53	59	14	.	.	PUNCT
gujaf-53	60	1	ho3	ho3	NOUN
gujaf-53	60	2	:	:	PUNCT
gujaf-53	60	3	there	there	PRON
gujaf-53	60	4	is	be	VERB
gujaf-53	60	5	no	no	DET
gujaf-53	60	6	significant	significant	ADJ
gujaf-53	60	7	relationship	relationship	NOUN
gujaf-53	60	8	between	between	ADP
gujaf-53	60	9	dividend	dividend	NOUN
gujaf-53	60	10	chances	chance	NOUN
gujaf-53	60	11	and	and	CCONJ
gujaf-53	60	12	earning	earn	VERB
gujaf-53	60	13	quality	quality	NOUN
gujaf-53	60	14	.	.	PUNCT
gujaf-53	61	1	ho4	ho4	NOUN
gujaf-53	61	2	:	:	PUNCT
gujaf-53	61	3	there	there	PRON
gujaf-53	61	4	is	be	VERB
gujaf-53	61	5	no	no	DET
gujaf-53	61	6	significant	significant	ADJ
gujaf-53	61	7	relationship	relationship	NOUN
gujaf-53	61	8	between	between	ADP
gujaf-53	61	9	dividend	dividend	NOUN
gujaf-53	61	10	persistence	persistence	NOUN
gujaf-53	61	11	and	and	CCONJ
gujaf-53	61	12	earning	earn	VERB
gujaf-53	61	13	quality	quality	NOUN
gujaf-53	61	14	.	.	PUNCT
gujaf-53	62	1	2	2	X
gujaf-53	62	2	.	.	X
gujaf-53	62	3	materials	material	NOUN
gujaf-53	62	4	and	and	CCONJ
gujaf-53	62	5	review	review	VERB
gujaf-53	62	6	2.1	2.1	NUM
gujaf-53	62	7	dividend	dividend	NOUN
gujaf-53	62	8	paying	pay	VERB
gujaf-53	62	9	status	status	NOUN
gujaf-53	62	10	and	and	CCONJ
gujaf-53	62	11	earnings	earning	NOUN
gujaf-53	62	12	quality	quality	NOUN
gujaf-53	62	13	tong	tong	PROPN
gujaf-53	62	14	and	and	CCONJ
gujaf-53	62	15	miao	miao	PROPN
gujaf-53	62	16	(	(	PUNCT
gujaf-53	62	17	2011	2011	NUM
gujaf-53	62	18	)	)	PUNCT
gujaf-53	62	19	examined	examine	VERB
gujaf-53	62	20	the	the	DET
gujaf-53	62	21	relationship	relationship	NOUN
gujaf-53	62	22	between	between	ADP
gujaf-53	62	23	dividend	dividend	NOUN
gujaf-53	62	24	payments	payment	NOUN
gujaf-53	62	25	and	and	CCONJ
gujaf-53	62	26	the	the	DET
gujaf-53	62	27	quality	quality	NOUN
gujaf-53	62	28	of	of	ADP
gujaf-53	62	29	earnings	earning	NOUN
gujaf-53	62	30	.	.	PUNCT
gujaf-53	63	1	a	a	DET
gujaf-53	63	2	regular	regular	ADJ
gujaf-53	63	3	dividend	dividend	NOUN
gujaf-53	63	4	-	-	PUNCT
gujaf-53	63	5	paying	pay	VERB
gujaf-53	63	6	companies	company	NOUN
gujaf-53	63	7	performs	perform	VERB
gujaf-53	63	8	more	more	ADJ
gujaf-53	63	9	than	than	ADP
gujaf-53	63	10	the	the	DET
gujaf-53	63	11	non	non	ADJ
gujaf-53	63	12	-	-	ADJ
gujaf-53	63	13	dividend	dividend	NOUN
gujaf-53	63	14	-	-	PUNCT
gujaf-53	63	15	paying	pay	VERB
gujaf-53	63	16	companies	company	NOUN
gujaf-53	63	17	in	in	ADP
gujaf-53	63	18	terms	term	NOUN
gujaf-53	63	19	of	of	ADP
gujaf-53	63	20	profitability	profitability	NOUN
gujaf-53	63	21	.	.	PUNCT
gujaf-53	64	1	increased	increase	VERB
gujaf-53	64	2	dividends	dividend	NOUN
gujaf-53	64	3	and	and	CCONJ
gujaf-53	64	4	consistency	consistency	NOUN
gujaf-53	64	5	with	with	ADP
gujaf-53	64	6	dividend	dividend	NOUN
gujaf-53	64	7	payments	payment	NOUN
gujaf-53	64	8	are	be	AUX
gujaf-53	64	9	also	also	ADV
gujaf-53	64	10	indicators	indicator	NOUN
gujaf-53	64	11	of	of	ADP
gujaf-53	64	12	higher	high	ADJ
gujaf-53	64	13	earnings	earning	NOUN
gujaf-53	64	14	quality	quality	NOUN
gujaf-53	64	15	.	.	PUNCT
gujaf-53	65	1	caskey	caskey	PROPN
gujaf-53	65	2	and	and	CCONJ
gujaf-53	65	3	hanlon	hanlon	PROPN
gujaf-53	65	4	(	(	PUNCT
gujaf-53	65	5	2005	2005	NUM
gujaf-53	65	6	)	)	PUNCT
gujaf-53	66	1	,	,	PUNCT
gujaf-53	66	2	asserted	assert	VERB
gujaf-53	66	3	that	that	SCONJ
gujaf-53	66	4	dishonest	dishonest	ADJ
gujaf-53	66	5	companies	company	NOUN
gujaf-53	66	6	do	do	AUX
gujaf-53	66	7	not	not	PART
gujaf-53	66	8	pay	pay	VERB
gujaf-53	66	9	dividends	dividend	NOUN
gujaf-53	66	10	and	and	CCONJ
gujaf-53	66	11	increase	increase	VERB
gujaf-53	66	12	dividends	dividend	NOUN
gujaf-53	66	13	at	at	ADP
gujaf-53	66	14	a	a	DET
gujaf-53	66	15	slower	slow	ADJ
gujaf-53	66	16	rate	rate	NOUN
gujaf-53	66	17	than	than	ADP
gujaf-53	66	18	other	other	ADJ
gujaf-53	66	19	companies	company	NOUN
gujaf-53	66	20	.	.	PUNCT
gujaf-53	67	1	breeden	breeden	PROPN
gujaf-53	67	2	(	(	PUNCT
gujaf-53	67	3	2003	2003	NUM
gujaf-53	67	4	)	)	PUNCT
gujaf-53	67	5	suggests	suggest	VERB
gujaf-53	67	6	that	that	SCONJ
gujaf-53	67	7	one	one	NUM
gujaf-53	67	8	way	way	NOUN
gujaf-53	67	9	to	to	PART
gujaf-53	67	10	determine	determine	VERB
gujaf-53	67	11	the	the	DET
gujaf-53	67	12	fairness	fairness	NOUN
gujaf-53	67	13	of	of	ADP
gujaf-53	67	14	reported	report	VERB
gujaf-53	67	15	results	result	NOUN
gujaf-53	67	16	is	be	AUX
gujaf-53	67	17	to	to	PART
gujaf-53	67	18	award	award	VERB
gujaf-53	67	19	a	a	DET
gujaf-53	67	20	dividend	dividend	NOUN
gujaf-53	67	21	.	.	PUNCT
gujaf-53	68	1	miller	miller	PROPN
gujaf-53	68	2	and	and	CCONJ
gujaf-53	68	3	rock	rock	NOUN
gujaf-53	68	4	(	(	PUNCT
gujaf-53	68	5	1985	1985	NUM
gujaf-53	68	6	)	)	PUNCT
gujaf-53	68	7	also	also	ADV
gujaf-53	68	8	asserted	assert	VERB
gujaf-53	68	9	that	that	SCONJ
gujaf-53	68	10	dividend	dividend	NOUN
gujaf-53	68	11	enhances	enhance	VERB
gujaf-53	68	12	the	the	DET
gujaf-53	68	13	authenticity	authenticity	NOUN
gujaf-53	68	14	of	of	ADP
gujaf-53	68	15	reported	report	VERB
gujaf-53	68	16	results	result	NOUN
gujaf-53	68	17	because	because	SCONJ
gujaf-53	68	18	managers	manager	NOUN
gujaf-53	68	19	can	can	AUX
gujaf-53	68	20	not	not	PART
gujaf-53	68	21	afford	afford	VERB
gujaf-53	68	22	to	to	PART
gujaf-53	68	23	pay	pay	VERB
gujaf-53	68	24	dividends	dividend	NOUN
gujaf-53	68	25	on	on	ADP
gujaf-53	68	26	a	a	DET
gujaf-53	68	27	constant	constant	ADJ
gujaf-53	68	28	basis	basis	NOUN
gujaf-53	68	29	without	without	ADP
gujaf-53	68	30	the	the	DET
gujaf-53	68	31	backing	backing	NOUN
gujaf-53	68	32	of	of	ADP
gujaf-53	68	33	regular	regular	ADJ
gujaf-53	68	34	cash	cash	NOUN
gujaf-53	68	35	flows	flow	NOUN
gujaf-53	68	36	.	.	PUNCT
gujaf-53	69	1	according	accord	VERB
gujaf-53	69	2	to	to	ADP
gujaf-53	69	3	skinner	skinner	NOUN
gujaf-53	69	4	and	and	CCONJ
gujaf-53	69	5	soltes	solte	VERB
gujaf-53	69	6	(	(	PUNCT
gujaf-53	69	7	2011	2011	NUM
gujaf-53	69	8	)	)	PUNCT
gujaf-53	69	9	,	,	PUNCT
gujaf-53	69	10	dividend	dividend	NOUN
gujaf-53	69	11	-	-	PUNCT
gujaf-53	69	12	paying	pay	VERB
gujaf-53	69	13	companies	company	NOUN
gujaf-53	69	14	'	'	PART
gujaf-53	69	15	reported	report	VERB
gujaf-53	69	16	earnings	earning	NOUN
gujaf-53	69	17	are	be	AUX
gujaf-53	69	18	more	more	ADV
gujaf-53	69	19	consistent	consistent	ADJ
gujaf-53	69	20	(	(	PUNCT
gujaf-53	69	21	i.e.	i.e.	X
gujaf-53	69	22	of	of	ADP
gujaf-53	69	23	good	good	ADJ
gujaf-53	69	24	quality	quality	NOUN
gujaf-53	69	25	)	)	PUNCT
gujaf-53	69	26	than	than	ADP
gujaf-53	69	27	those	those	PRON
gujaf-53	69	28	of	of	ADP
gujaf-53	69	29	nondividend	nondividend	NOUN
gujaf-53	69	30	-	-	PUNCT
gujaf-53	69	31	paying	pay	VERB
gujaf-53	69	32	companies	company	NOUN
gujaf-53	69	33	.	.	PUNCT
gujaf-53	70	1	additionally	additionally	ADV
gujaf-53	70	2	,	,	PUNCT
gujaf-53	70	3	they	they	PRON
gujaf-53	70	4	discovered	discover	VERB
gujaf-53	70	5	the	the	DET
gujaf-53	70	6	fact	fact	NOUN
gujaf-53	70	7	that	that	SCONJ
gujaf-53	70	8	these	these	DET
gujaf-53	70	9	dividend	dividend	NOUN
gujaf-53	70	10	payers	payer	NOUN
gujaf-53	70	11	are	be	AUX
gujaf-53	70	12	less	less	ADV
gujaf-53	70	13	inclined	inclined	ADJ
gujaf-53	70	14	to	to	PART
gujaf-53	70	15	disclose	disclose	VERB
gujaf-53	70	16	losses	loss	NOUN
gujaf-53	70	17	and	and	CCONJ
gujaf-53	70	18	that	that	SCONJ
gujaf-53	70	19	any	any	DET
gujaf-53	70	20	losses	loss	NOUN
gujaf-53	70	21	disclosed	disclose	VERB
gujaf-53	70	22	are	be	AUX
gujaf-53	70	23	primarily	primarily	ADV
gujaf-53	70	24	due	due	ADJ
gujaf-53	70	25	to	to	ADP
gujaf-53	70	26	one	one	NUM
gujaf-53	70	27	-	-	PUNCT
gujaf-53	70	28	time	time	NOUN
gujaf-53	70	29	events	event	NOUN
gujaf-53	70	30	.	.	PUNCT
gujaf-53	71	1	gusau	gusau	ADJ
gujaf-53	71	2	journal	journal	PROPN
gujaf-53	71	3	of	of	ADP
gujaf-53	71	4	accounting	accounting	NOUN
gujaf-53	71	5	and	and	CCONJ
gujaf-53	71	6	finance	finance	NOUN
gujaf-53	71	7	,	,	PUNCT
gujaf-53	71	8	vol	vol	NOUN
gujaf-53	71	9	.	.	PROPN
gujaf-53	71	10	2	2	NUM
gujaf-53	71	11	,	,	PUNCT
gujaf-53	71	12	issue	issue	NOUN
gujaf-53	71	13	1	1	NUM
gujaf-53	71	14	,	,	PUNCT
gujaf-53	71	15	april	april	PROPN
gujaf-53	71	16	,	,	PUNCT
gujaf-53	71	17	2021	2021	NUM
gujaf-53	71	18	5	5	NUM
gujaf-53	71	19	2.2	2.2	NUM
gujaf-53	71	20	dividend	dividend	NOUN
gujaf-53	71	21	size	size	NOUN
gujaf-53	71	22	and	and	CCONJ
gujaf-53	71	23	earnings	earning	NOUN
gujaf-53	71	24	quality	quality	NOUN
gujaf-53	71	25	according	accord	VERB
gujaf-53	71	26	to	to	ADP
gujaf-53	71	27	skinner	skinner	NOUN
gujaf-53	71	28	and	and	CCONJ
gujaf-53	71	29	soltes	solte	VERB
gujaf-53	71	30	(	(	PUNCT
gujaf-53	71	31	2011	2011	NUM
gujaf-53	71	32	)	)	PUNCT
gujaf-53	71	33	,	,	PUNCT
gujaf-53	71	34	managers	manager	NOUN
gujaf-53	71	35	'	'	PART
gujaf-53	71	36	dividend	dividend	NOUN
gujaf-53	71	37	decisions	decision	NOUN
gujaf-53	71	38	are	be	AUX
gujaf-53	71	39	possibly	possibly	ADV
gujaf-53	71	40	to	to	PART
gujaf-53	71	41	be	be	AUX
gujaf-53	71	42	instructive	instructive	ADJ
gujaf-53	71	43	regarding	regard	VERB
gujaf-53	71	44	earnings	earning	NOUN
gujaf-53	71	45	quality	quality	NOUN
gujaf-53	71	46	since	since	SCONJ
gujaf-53	71	47	they	they	PRON
gujaf-53	71	48	are	be	AUX
gujaf-53	71	49	based	base	VERB
gujaf-53	71	50	on	on	ADP
gujaf-53	71	51	their	their	PRON
gujaf-53	71	52	evaluation	evaluation	NOUN
gujaf-53	71	53	of	of	ADP
gujaf-53	71	54	their	their	PRON
gujaf-53	71	55	companies	company	NOUN
gujaf-53	71	56	'	'	PART
gujaf-53	71	57	long	long	ADV
gujaf-53	71	58	-	-	PUNCT
gujaf-53	71	59	run	run	VERB
gujaf-53	71	60	sustainable	sustainable	ADJ
gujaf-53	71	61	earnings	earning	NOUN
gujaf-53	71	62	.	.	PUNCT
gujaf-53	72	1	they	they	PRON
gujaf-53	72	2	discovered	discover	VERB
gujaf-53	72	3	that	that	SCONJ
gujaf-53	72	4	dividend	dividend	NOUN
gujaf-53	72	5	payers	payer	NOUN
gujaf-53	72	6	have	have	VERB
gujaf-53	72	7	higher	high	ADJ
gujaf-53	72	8	earnings	earning	NOUN
gujaf-53	72	9	potential	potential	NOUN
gujaf-53	72	10	than	than	ADP
gujaf-53	72	11	non	non	NOUN
gujaf-53	72	12	-	-	NOUN
gujaf-53	72	13	payers	payer	NOUN
gujaf-53	72	14	,	,	PUNCT
gujaf-53	72	15	and	and	CCONJ
gujaf-53	72	16	that	that	SCONJ
gujaf-53	72	17	the	the	DET
gujaf-53	72	18	size	size	NOUN
gujaf-53	72	19	of	of	ADP
gujaf-53	72	20	the	the	DET
gujaf-53	72	21	pay	pay	NOUN
gujaf-53	72	22	-	-	PUNCT
gujaf-53	72	23	out	out	NOUN
gujaf-53	72	24	has	have	VERB
gujaf-53	72	25	no	no	DET
gujaf-53	72	26	bearing	bearing	NOUN
gujaf-53	72	27	on	on	ADP
gujaf-53	72	28	this	this	DET
gujaf-53	72	29	relationship	relationship	NOUN
gujaf-53	72	30	.	.	PUNCT
gujaf-53	73	1	they	they	PRON
gujaf-53	73	2	arrived	arrive	VERB
gujaf-53	73	3	at	at	ADP
gujaf-53	73	4	the	the	DET
gujaf-53	73	5	conclusion	conclusion	NOUN
gujaf-53	73	6	that	that	SCONJ
gujaf-53	73	7	the	the	DET
gujaf-53	73	8	data	data	NOUN
gujaf-53	73	9	backs	back	VERB
gujaf-53	73	10	up	up	ADP
gujaf-53	73	11	the	the	DET
gujaf-53	73	12	idea	idea	NOUN
gujaf-53	73	13	that	that	SCONJ
gujaf-53	73	14	dividends	dividend	NOUN
gujaf-53	73	15	are	be	AUX
gujaf-53	73	16	a	a	DET
gujaf-53	73	17	good	good	ADJ
gujaf-53	73	18	signal	signal	NOUN
gujaf-53	73	19	of	of	ADP
gujaf-53	73	20	earnings	earning	NOUN
gujaf-53	73	21	quality	quality	NOUN
gujaf-53	73	22	.	.	PUNCT
gujaf-53	74	1	sirait	sirait	VERB
gujaf-53	74	2	and	and	CCONJ
gujaf-53	74	3	siregar	siregar	ADJ
gujaf-53	74	4	(	(	PUNCT
gujaf-53	74	5	2014	2014	NUM
gujaf-53	74	6	)	)	PUNCT
gujaf-53	74	7	carried	carry	VERB
gujaf-53	74	8	out	out	ADP
gujaf-53	74	9	research	research	NOUN
gujaf-53	74	10	on	on	ADP
gujaf-53	74	11	the	the	DET
gujaf-53	74	12	influence	influence	NOUN
gujaf-53	74	13	of	of	ADP
gujaf-53	74	14	dividend	dividend	NOUN
gujaf-53	74	15	payments	payment	NOUN
gujaf-53	74	16	on	on	ADP
gujaf-53	74	17	earnings	earning	NOUN
gujaf-53	74	18	quality	quality	NOUN
gujaf-53	74	19	of	of	ADP
gujaf-53	74	20	indonesian	indonesian	ADJ
gujaf-53	74	21	manufacturing	manufacturing	NOUN
gujaf-53	74	22	firms	firm	NOUN
gujaf-53	74	23	from	from	ADP
gujaf-53	74	24	2005	2005	NUM
gujaf-53	74	25	to	to	ADP
gujaf-53	74	26	2009	2009	NUM
gujaf-53	74	27	using	use	VERB
gujaf-53	74	28	multiple	multiple	ADJ
gujaf-53	74	29	regression	regression	NOUN
gujaf-53	74	30	.	.	PUNCT
gujaf-53	75	1	the	the	DET
gujaf-53	75	2	findings	finding	NOUN
gujaf-53	75	3	of	of	ADP
gujaf-53	75	4	their	their	PRON
gujaf-53	75	5	study	study	NOUN
gujaf-53	75	6	discovered	discover	VERB
gujaf-53	75	7	that	that	SCONJ
gujaf-53	75	8	dividend	dividend	NOUN
gujaf-53	75	9	-	-	PUNCT
gujaf-53	75	10	paying	pay	VERB
gujaf-53	75	11	status	status	NOUN
gujaf-53	75	12	,	,	PUNCT
gujaf-53	75	13	dividend	dividend	NOUN
gujaf-53	75	14	growth	growth	NOUN
gujaf-53	75	15	,	,	PUNCT
gujaf-53	75	16	and	and	CCONJ
gujaf-53	75	17	dividend	dividend	NOUN
gujaf-53	75	18	payment	payment	NOUN
gujaf-53	75	19	regularity	regularity	NOUN
gujaf-53	75	20	all	all	PRON
gujaf-53	75	21	have	have	VERB
gujaf-53	75	22	a	a	DET
gujaf-53	75	23	strong	strong	ADJ
gujaf-53	75	24	positive	positive	ADJ
gujaf-53	75	25	link	link	NOUN
gujaf-53	75	26	to	to	ADP
gujaf-53	75	27	earnings	earning	NOUN
gujaf-53	75	28	quality	quality	NOUN
gujaf-53	75	29	.	.	PUNCT
gujaf-53	76	1	the	the	DET
gujaf-53	76	2	study	study	NOUN
gujaf-53	76	3	also	also	ADV
gujaf-53	76	4	revealed	reveal	VERB
gujaf-53	76	5	no	no	DET
gujaf-53	76	6	indication	indication	NOUN
gujaf-53	76	7	that	that	SCONJ
gujaf-53	76	8	a	a	DET
gujaf-53	76	9	higher	high	ADJ
gujaf-53	76	10	payment	payment	NOUN
gujaf-53	76	11	indicates	indicate	VERB
gujaf-53	76	12	a	a	DET
gujaf-53	76	13	good	good	ADJ
gujaf-53	76	14	quality	quality	NOUN
gujaf-53	76	15	of	of	ADP
gujaf-53	76	16	earnings	earning	NOUN
gujaf-53	76	17	.	.	PUNCT
gujaf-53	77	1	2.3	2.3	NUM
gujaf-53	77	2	dividend	dividend	NOUN
gujaf-53	77	3	changes	change	NOUN
gujaf-53	77	4	and	and	CCONJ
gujaf-53	77	5	earnings	earning	NOUN
gujaf-53	77	6	quality	quality	NOUN
gujaf-53	77	7	nissim	nissim	NOUN
gujaf-53	77	8	and	and	CCONJ
gujaf-53	77	9	ziv	ziv	PROPN
gujaf-53	77	10	(	(	PUNCT
gujaf-53	77	11	2001	2001	NUM
gujaf-53	77	12	)	)	PUNCT
gujaf-53	77	13	investigated	investigate	VERB
gujaf-53	77	14	the	the	DET
gujaf-53	77	15	association	association	NOUN
gujaf-53	77	16	between	between	ADP
gujaf-53	77	17	dividend	dividend	NOUN
gujaf-53	77	18	changes	change	NOUN
gujaf-53	77	19	and	and	CCONJ
gujaf-53	77	20	subsequent	subsequent	ADJ
gujaf-53	77	21	profitability	profitability	NOUN
gujaf-53	77	22	levels	level	NOUN
gujaf-53	77	23	.	.	PUNCT
gujaf-53	78	1	they	they	PRON
gujaf-53	78	2	discovered	discover	VERB
gujaf-53	78	3	that	that	SCONJ
gujaf-53	78	4	recent	recent	ADJ
gujaf-53	78	5	dividend	dividend	NOUN
gujaf-53	78	6	increases	increase	NOUN
gujaf-53	78	7	are	be	AUX
gujaf-53	78	8	associated	associate	VERB
gujaf-53	78	9	with	with	ADP
gujaf-53	78	10	unexpectedly	unexpectedly	ADV
gujaf-53	78	11	positive	positive	ADJ
gujaf-53	78	12	earnings	earning	NOUN
gujaf-53	78	13	growth	growth	NOUN
gujaf-53	78	14	over	over	ADP
gujaf-53	78	15	the	the	DET
gujaf-53	78	16	next	next	ADJ
gujaf-53	78	17	two	two	NUM
gujaf-53	78	18	years	year	NOUN
gujaf-53	78	19	.	.	PUNCT
gujaf-53	79	1	according	accord	VERB
gujaf-53	79	2	to	to	ADP
gujaf-53	79	3	caskey	caskey	PROPN
gujaf-53	79	4	and	and	CCONJ
gujaf-53	79	5	hanlon	hanlon	PROPN
gujaf-53	79	6	(	(	PUNCT
gujaf-53	79	7	2005	2005	NUM
gujaf-53	79	8	)	)	PUNCT
gujaf-53	79	9	,	,	PUNCT
gujaf-53	79	10	companies	company	NOUN
gujaf-53	79	11	that	that	PRON
gujaf-53	79	12	increase	increase	VERB
gujaf-53	79	13	their	their	PRON
gujaf-53	79	14	dividend	dividend	NOUN
gujaf-53	79	15	payments	payment	NOUN
gujaf-53	79	16	have	have	VERB
gujaf-53	79	17	a	a	DET
gujaf-53	79	18	better	well	ADJ
gujaf-53	79	19	earnings	earning	NOUN
gujaf-53	79	20	quality	quality	NOUN
gujaf-53	79	21	because	because	SCONJ
gujaf-53	79	22	they	they	PRON
gujaf-53	79	23	must	must	AUX
gujaf-53	79	24	convince	convince	VERB
gujaf-53	79	25	investors	investor	NOUN
gujaf-53	79	26	that	that	SCONJ
gujaf-53	79	27	the	the	DET
gujaf-53	79	28	dividend	dividend	NOUN
gujaf-53	79	29	rise	rise	NOUN
gujaf-53	79	30	can	can	AUX
gujaf-53	79	31	be	be	AUX
gujaf-53	79	32	sustained	sustain	VERB
gujaf-53	79	33	and	and	CCONJ
gujaf-53	79	34	is	be	AUX
gujaf-53	79	35	backed	back	VERB
gujaf-53	79	36	by	by	ADP
gujaf-53	79	37	a	a	DET
gujaf-53	79	38	strong	strong	ADJ
gujaf-53	79	39	cash	cash	NOUN
gujaf-53	79	40	foundation	foundation	NOUN
gujaf-53	79	41	.	.	PUNCT
gujaf-53	80	1	ibrahim	ibrahim	PROPN
gujaf-53	80	2	,	,	PUNCT
gujaf-53	80	3	bala	bala	PROPN
gujaf-53	80	4	,	,	PUNCT
gujaf-53	80	5	and	and	CCONJ
gujaf-53	80	6	garba	garba	PROPN
gujaf-53	80	7	(	(	PUNCT
gujaf-53	80	8	2015	2015	NUM
gujaf-53	80	9	)	)	PUNCT
gujaf-53	80	10	investigated	investigate	VERB
gujaf-53	80	11	the	the	DET
gujaf-53	80	12	effect	effect	NOUN
gujaf-53	80	13	of	of	ADP
gujaf-53	80	14	earnings	earning	NOUN
gujaf-53	80	15	management	management	NOUN
gujaf-53	80	16	on	on	ADP
gujaf-53	80	17	the	the	DET
gujaf-53	80	18	dividend	dividend	NOUN
gujaf-53	80	19	policy	policy	NOUN
gujaf-53	80	20	using	use	VERB
gujaf-53	80	21	tobit	tobit	NOUN
gujaf-53	80	22	regression	regression	NOUN
gujaf-53	80	23	on	on	ADP
gujaf-53	80	24	a	a	DET
gujaf-53	80	25	cross	cross	ADJ
gujaf-53	80	26	-	-	ADJ
gujaf-53	80	27	sectional	sectional	ADJ
gujaf-53	80	28	data	datum	NOUN
gujaf-53	80	29	collected	collect	VERB
gujaf-53	80	30	from	from	ADP
gujaf-53	80	31	86	86	NUM
gujaf-53	80	32	publicly	publicly	ADV
gujaf-53	80	33	traded	trade	VERB
gujaf-53	80	34	nonfinancial	nonfinancial	ADJ
gujaf-53	80	35	enterprises	enterprise	NOUN
gujaf-53	80	36	in	in	ADP
gujaf-53	80	37	nigeria	nigeria	PROPN
gujaf-53	80	38	.	.	PUNCT
gujaf-53	81	1	their	their	PRON
gujaf-53	81	2	results	result	NOUN
gujaf-53	81	3	reveal	reveal	VERB
gujaf-53	81	4	that	that	SCONJ
gujaf-53	81	5	earnings	earning	NOUN
gujaf-53	81	6	management	management	NOUN
gujaf-53	81	7	has	have	VERB
gujaf-53	81	8	little	little	ADJ
gujaf-53	81	9	effect	effect	NOUN
gujaf-53	81	10	on	on	ADP
gujaf-53	81	11	the	the	DET
gujaf-53	81	12	dividend	dividend	NOUN
gujaf-53	81	13	policies	policy	NOUN
gujaf-53	81	14	of	of	ADP
gujaf-53	81	15	publicly	publicly	ADV
gujaf-53	81	16	traded	trade	VERB
gujaf-53	81	17	non	non	ADJ
gujaf-53	81	18	-	-	ADJ
gujaf-53	81	19	financial	financial	ADJ
gujaf-53	81	20	companies	company	NOUN
gujaf-53	81	21	in	in	ADP
gujaf-53	81	22	nigeria	nigeria	PROPN
gujaf-53	81	23	.	.	PUNCT
gujaf-53	82	1	2.4	2.4	NUM
gujaf-53	82	2	dividend	dividend	NOUN
gujaf-53	82	3	persistence	persistence	NOUN
gujaf-53	82	4	and	and	CCONJ
gujaf-53	82	5	earnings	earning	NOUN
gujaf-53	82	6	quality	quality	NOUN
gujaf-53	82	7	caskey	caskey	NOUN
gujaf-53	82	8	and	and	CCONJ
gujaf-53	82	9	hanlon	hanlon	PROPN
gujaf-53	82	10	(	(	PUNCT
gujaf-53	82	11	2005	2005	NUM
gujaf-53	82	12	)	)	PUNCT
gujaf-53	82	13	assert	assert	VERB
gujaf-53	82	14	that	that	SCONJ
gujaf-53	82	15	earnings	earning	NOUN
gujaf-53	82	16	obtained	obtain	VERB
gujaf-53	82	17	through	through	ADP
gujaf-53	82	18	influence	influence	NOUN
gujaf-53	82	19	do	do	AUX
gujaf-53	82	20	not	not	PART
gujaf-53	82	21	create	create	VERB
gujaf-53	82	22	cash	cash	NOUN
gujaf-53	82	23	(	(	PUNCT
gujaf-53	82	24	have	have	AUX
gujaf-53	82	25	no	no	DET
gujaf-53	82	26	cash	cash	NOUN
gujaf-53	82	27	basis	basis	NOUN
gujaf-53	82	28	)	)	PUNCT
gujaf-53	82	29	and	and	CCONJ
gujaf-53	82	30	are	be	AUX
gujaf-53	82	31	therefore	therefore	ADV
gujaf-53	82	32	unsustainable	unsustainable	ADJ
gujaf-53	82	33	.	.	PUNCT
gujaf-53	83	1	as	as	ADP
gujaf-53	83	2	a	a	DET
gujaf-53	83	3	result	result	NOUN
gujaf-53	83	4	,	,	PUNCT
gujaf-53	83	5	only	only	ADV
gujaf-53	83	6	companies	company	NOUN
gujaf-53	83	7	with	with	ADP
gujaf-53	83	8	a	a	DET
gujaf-53	83	9	high	high	ADJ
gujaf-53	83	10	earnings	earning	NOUN
gujaf-53	83	11	quality	quality	NOUN
gujaf-53	83	12	(	(	PUNCT
gujaf-53	83	13	those	those	PRON
gujaf-53	83	14	with	with	ADP
gujaf-53	83	15	a	a	DET
gujaf-53	83	16	significant	significant	ADJ
gujaf-53	83	17	future	future	ADJ
gujaf-53	83	18	profit	profit	NOUN
gujaf-53	83	19	potential	potential	NOUN
gujaf-53	83	20	and	and	CCONJ
gujaf-53	83	21	the	the	DET
gujaf-53	83	22	ability	ability	NOUN
gujaf-53	83	23	to	to	PART
gujaf-53	83	24	keep	keep	VERB
gujaf-53	83	25	future	future	ADJ
gujaf-53	83	26	earnings	earning	NOUN
gujaf-53	83	27	)	)	PUNCT
gujaf-53	83	28	will	will	AUX
gujaf-53	83	29	be	be	AUX
gujaf-53	83	30	prepared	prepare	VERB
gujaf-53	83	31	and	and	CCONJ
gujaf-53	83	32	able	able	ADJ
gujaf-53	83	33	to	to	PART
gujaf-53	83	34	pay	pay	VERB
gujaf-53	83	35	regular	regular	ADJ
gujaf-53	83	36	dividends	dividend	NOUN
gujaf-53	83	37	.	.	PUNCT
gujaf-53	84	1	according	accord	VERB
gujaf-53	84	2	to	to	ADP
gujaf-53	84	3	tong	tong	PROPN
gujaf-53	84	4	and	and	CCONJ
gujaf-53	84	5	miao	miao	PROPN
gujaf-53	84	6	(	(	PUNCT
gujaf-53	84	7	2011	2011	NUM
gujaf-53	84	8	)	)	PUNCT
gujaf-53	84	9	,	,	PUNCT
gujaf-53	84	10	companies	company	NOUN
gujaf-53	84	11	that	that	PRON
gujaf-53	84	12	pay	pay	VERB
gujaf-53	84	13	substantial	substantial	ADJ
gujaf-53	84	14	dividends	dividend	NOUN
gujaf-53	84	15	have	have	VERB
gujaf-53	84	16	a	a	DET
gujaf-53	84	17	greater	great	ADJ
gujaf-53	84	18	profit	profit	NOUN
gujaf-53	84	19	quality	quality	NOUN
gujaf-53	84	20	than	than	ADP
gujaf-53	84	21	those	those	PRON
gujaf-53	84	22	that	that	PRON
gujaf-53	84	23	pay	pay	VERB
gujaf-53	84	24	small	small	ADJ
gujaf-53	84	25	or	or	CCONJ
gujaf-53	84	26	no	no	PRON
gujaf-53	84	27	dividends	dividend	NOUN
gujaf-53	84	28	.	.	PUNCT
gujaf-53	85	1	they	they	PRON
gujaf-53	85	2	also	also	ADV
gujaf-53	85	3	asserted	assert	VERB
gujaf-53	85	4	that	that	SCONJ
gujaf-53	85	5	firms	firm	NOUN
gujaf-53	85	6	that	that	PRON
gujaf-53	85	7	pay	pay	VERB
gujaf-53	85	8	big	big	ADJ
gujaf-53	85	9	cash	cash	NOUN
gujaf-53	85	10	dividends	dividend	NOUN
gujaf-53	85	11	are	be	AUX
gujaf-53	85	12	almost	almost	ADV
gujaf-53	85	13	certainly	certainly	ADV
gujaf-53	85	14	supported	support	VERB
gujaf-53	85	15	by	by	ADP
gujaf-53	85	16	cash	cash	NOUN
gujaf-53	85	17	and	and	CCONJ
gujaf-53	85	18	are	be	AUX
gujaf-53	85	19	less	less	ADV
gujaf-53	85	20	likely	likely	ADJ
gujaf-53	85	21	to	to	PART
gujaf-53	85	22	be	be	AUX
gujaf-53	85	23	the	the	DET
gujaf-53	85	24	outcome	outcome	NOUN
gujaf-53	85	25	of	of	ADP
gujaf-53	85	26	manipulated	manipulate	VERB
gujaf-53	85	27	outcomes	outcome	NOUN
gujaf-53	85	28	with	with	ADP
gujaf-53	85	29	a	a	DET
gujaf-53	85	30	weak	weak	ADJ
gujaf-53	85	31	financial	financial	ADJ
gujaf-53	85	32	base	base	NOUN
gujaf-53	85	33	.	.	PUNCT
gujaf-53	86	1	skinner	skinner	PROPN
gujaf-53	86	2	and	and	CCONJ
gujaf-53	86	3	soltes	solte	VERB
gujaf-53	86	4	(	(	PUNCT
gujaf-53	86	5	2011	2011	NUM
gujaf-53	86	6	)	)	PUNCT
gujaf-53	86	7	examined	examine	VERB
gujaf-53	86	8	the	the	DET
gujaf-53	86	9	relationship	relationship	NOUN
gujaf-53	86	10	between	between	ADP
gujaf-53	86	11	pay	pay	NOUN
gujaf-53	86	12	-	-	PUNCT
gujaf-53	86	13	out	out	ADP
gujaf-53	86	14	regulations	regulation	NOUN
gujaf-53	86	15	'	'	PART
gujaf-53	86	16	informativeness	informativeness	NOUN
gujaf-53	86	17	and	and	CCONJ
gujaf-53	86	18	the	the	DET
gujaf-53	86	19	quality	quality	NOUN
gujaf-53	86	20	of	of	ADP
gujaf-53	86	21	earnings	earning	NOUN
gujaf-53	86	22	.	.	PUNCT
gujaf-53	87	1	their	their	PRON
gujaf-53	87	2	findings	finding	NOUN
gujaf-53	87	3	indicate	indicate	VERB
gujaf-53	87	4	that	that	SCONJ
gujaf-53	87	5	dividend	dividend	NOUN
gujaf-53	87	6	-	-	PUNCT
gujaf-53	87	7	paying	pay	VERB
gujaf-53	87	8	companies	company	NOUN
gujaf-53	87	9	'	'	PART
gujaf-53	87	10	reported	report	VERB
gujaf-53	87	11	earnings	earning	NOUN
gujaf-53	87	12	are	be	AUX
gujaf-53	87	13	more	more	ADV
gujaf-53	87	14	persistent	persistent	ADJ
gujaf-53	87	15	than	than	ADP
gujaf-53	87	16	those	those	PRON
gujaf-53	87	17	of	of	ADP
gujaf-53	87	18	other	other	ADJ
gujaf-53	87	19	companies	company	NOUN
gujaf-53	87	20	,	,	PUNCT
gujaf-53	87	21	and	and	CCONJ
gujaf-53	87	22	that	that	SCONJ
gujaf-53	87	23	this	this	DET
gujaf-53	87	24	association	association	NOUN
gujaf-53	87	25	is	be	AUX
gujaf-53	87	26	astoundingly	astoundingly	ADV
gujaf-53	87	27	stable	stable	ADJ
gujaf-53	87	28	over	over	ADP
gujaf-53	87	29	time	time	NOUN
gujaf-53	87	30	.	.	PUNCT
gujaf-53	88	1	dividend	dividend	NOUN
gujaf-53	88	2	payers	payer	NOUN
gujaf-53	88	3	are	be	AUX
gujaf-53	88	4	also	also	ADV
gujaf-53	88	5	less	less	ADV
gujaf-53	88	6	likely	likely	ADJ
gujaf-53	88	7	to	to	PART
gujaf-53	88	8	suffer	suffer	VERB
gujaf-53	88	9	losses	loss	NOUN
gujaf-53	88	10	,	,	PUNCT
gujaf-53	88	11	and	and	CCONJ
gujaf-53	88	12	those	those	PRON
gujaf-53	88	13	that	that	PRON
gujaf-53	88	14	do	do	AUX
gujaf-53	88	15	tend	tend	VERB
gujaf-53	88	16	to	to	PART
gujaf-53	88	17	be	be	AUX
gujaf-53	88	18	temporary	temporary	ADJ
gujaf-53	88	19	as	as	ADP
gujaf-53	88	20	a	a	DET
gujaf-53	88	21	result	result	NOUN
gujaf-53	88	22	of	of	ADP
gujaf-53	88	23	unforeseeable	unforeseeable	ADJ
gujaf-53	88	24	occurrences	occurrence	NOUN
gujaf-53	88	25	,	,	PUNCT
gujaf-53	88	26	the	the	DET
gujaf-53	88	27	statistics	statistic	NOUN
gujaf-53	88	28	indicate	indicate	VERB
gujaf-53	88	29	.	.	PUNCT
gujaf-53	89	1	de	de	PROPN
gujaf-53	89	2	sousa	sousa	PROPN
gujaf-53	89	3	,	,	PUNCT
gujaf-53	89	4	martins	martin	NOUN
gujaf-53	89	5	,	,	PUNCT
gujaf-53	89	6	giro	giro	PROPN
gujaf-53	89	7	,	,	PUNCT
gujaf-53	89	8	and	and	CCONJ
gujaf-53	89	9	nakamura	nakamura	NOUN
gujaf-53	89	10	(	(	PUNCT
gujaf-53	89	11	2018	2018	NUM
gujaf-53	89	12	)	)	PUNCT
gujaf-53	89	13	examined	examine	VERB
gujaf-53	89	14	the	the	DET
gujaf-53	89	15	effects	effect	NOUN
gujaf-53	89	16	of	of	ADP
gujaf-53	89	17	dividend	dividend	NOUN
gujaf-53	89	18	persistence	persistence	NOUN
gujaf-53	89	19	on	on	ADP
gujaf-53	89	20	the	the	DET
gujaf-53	89	21	earnings	earning	NOUN
gujaf-53	89	22	management	management	NOUN
gujaf-53	89	23	of	of	ADP
gujaf-53	89	24	companies	company	NOUN
gujaf-53	89	25	listed	list	VERB
gujaf-53	89	26	on	on	ADP
gujaf-53	89	27	latin	latin	ADJ
gujaf-53	89	28	american	american	ADJ
gujaf-53	89	29	stock	stock	NOUN
gujaf-53	89	30	exchanges	exchange	NOUN
gujaf-53	89	31	.	.	PUNCT
gujaf-53	90	1	their	their	PRON
gujaf-53	90	2	findings	finding	NOUN
gujaf-53	90	3	showed	show	VERB
gujaf-53	90	4	that	that	SCONJ
gujaf-53	90	5	dividends	dividend	NOUN
gujaf-53	90	6	persistence	persistence	NOUN
gujaf-53	90	7	was	be	AUX
gujaf-53	90	8	not	not	PART
gujaf-53	90	9	affected	affect	VERB
gujaf-53	90	10	by	by	ADP
gujaf-53	90	11	earnings	earning	NOUN
gujaf-53	90	12	quality	quality	NOUN
gujaf-53	90	13	,	,	PUNCT
gujaf-53	90	14	but	but	CCONJ
gujaf-53	90	15	discovered	discover	VERB
gujaf-53	90	16	gusau	gusau	ADJ
gujaf-53	90	17	journal	journal	NOUN
gujaf-53	90	18	of	of	ADP
gujaf-53	90	19	accounting	accounting	NOUN
gujaf-53	90	20	and	and	CCONJ
gujaf-53	90	21	finance	finance	NOUN
gujaf-53	90	22	,	,	PUNCT
gujaf-53	90	23	vol	vol	NOUN
gujaf-53	90	24	.	.	PROPN
gujaf-53	90	25	2	2	NUM
gujaf-53	90	26	,	,	PUNCT
gujaf-53	90	27	issue	issue	NOUN
gujaf-53	90	28	1	1	NUM
gujaf-53	90	29	,	,	PUNCT
gujaf-53	90	30	april	april	PROPN
gujaf-53	90	31	,	,	PUNCT
gujaf-53	90	32	2021	2021	NUM
gujaf-53	90	33	6	6	NUM
gujaf-53	90	34	that	that	PRON
gujaf-53	90	35	dividend	dividend	NOUN
gujaf-53	90	36	persistence	persistence	NOUN
gujaf-53	90	37	was	be	AUX
gujaf-53	90	38	affected	affect	VERB
gujaf-53	90	39	by	by	ADP
gujaf-53	90	40	return	return	NOUN
gujaf-53	90	41	on	on	ADP
gujaf-53	90	42	equity	equity	NOUN
gujaf-53	90	43	(	(	PUNCT
gujaf-53	90	44	roe	roe	PROPN
gujaf-53	90	45	)	)	PUNCT
gujaf-53	90	46	,	,	PUNCT
gujaf-53	90	47	growth	growth	NOUN
gujaf-53	90	48	opportunities	opportunity	NOUN
gujaf-53	90	49	(	(	PUNCT
gujaf-53	90	50	market	market	NOUN
gujaf-53	90	51	-	-	PUNCT
gujaf-53	90	52	to	to	ADP
gujaf-53	90	53	-	-	PUNCT
gujaf-53	90	54	market	market	NOUN
gujaf-53	90	55	)	)	PUNCT
gujaf-53	90	56	,	,	PUNCT
gujaf-53	90	57	and	and	CCONJ
gujaf-53	90	58	the	the	DET
gujaf-53	90	59	level	level	NOUN
gujaf-53	90	60	at	at	ADP
gujaf-53	90	61	which	which	PRON
gujaf-53	90	62	companies	company	NOUN
gujaf-53	90	63	manage	manage	VERB
gujaf-53	90	64	their	their	PRON
gujaf-53	90	65	earnings	earning	NOUN
gujaf-53	90	66	.	.	PUNCT
gujaf-53	91	1	additionally	additionally	ADV
gujaf-53	91	2	,	,	PUNCT
gujaf-53	91	3	the	the	DET
gujaf-53	91	4	study	study	NOUN
gujaf-53	91	5	's	's	PART
gujaf-53	91	6	findings	finding	NOUN
gujaf-53	91	7	indicated	indicate	VERB
gujaf-53	91	8	that	that	SCONJ
gujaf-53	91	9	these	these	DET
gujaf-53	91	10	associations	association	NOUN
gujaf-53	91	11	vary	vary	VERB
gujaf-53	91	12	with	with	ADP
gujaf-53	91	13	quantile	quantile	NOUN
gujaf-53	91	14	in	in	ADP
gujaf-53	91	15	the	the	DET
gujaf-53	91	16	study	study	NOUN
gujaf-53	91	17	regressions	regression	NOUN
gujaf-53	91	18	.	.	PUNCT
gujaf-53	92	1	meanwhile	meanwhile	ADV
gujaf-53	92	2	,	,	PUNCT
gujaf-53	92	3	it	it	PRON
gujaf-53	92	4	was	be	AUX
gujaf-53	92	5	discovered	discover	VERB
gujaf-53	92	6	that	that	SCONJ
gujaf-53	92	7	companies	company	NOUN
gujaf-53	92	8	'	'	PART
gujaf-53	92	9	pay	pay	NOUN
gujaf-53	92	10	-	-	PUNCT
gujaf-53	92	11	out	out	ADP
gujaf-53	92	12	ratios	ratio	NOUN
gujaf-53	92	13	are	be	AUX
gujaf-53	92	14	consistent	consistent	ADJ
gujaf-53	92	15	across	across	ADP
gujaf-53	92	16	all	all	DET
gujaf-53	92	17	quantitative	quantitative	ADJ
gujaf-53	92	18	studies	study	NOUN
gujaf-53	92	19	in	in	ADP
gujaf-53	92	20	terms	term	NOUN
gujaf-53	92	21	of	of	ADP
gujaf-53	92	22	dividend	dividend	NOUN
gujaf-53	92	23	persistence	persistence	NOUN
gujaf-53	92	24	.	.	PUNCT
gujaf-53	93	1	additionally	additionally	ADV
gujaf-53	93	2	,	,	PUNCT
gujaf-53	93	3	it	it	PRON
gujaf-53	93	4	was	be	AUX
gujaf-53	93	5	discovered	discover	VERB
gujaf-53	93	6	that	that	SCONJ
gujaf-53	93	7	when	when	SCONJ
gujaf-53	93	8	earnings	earning	NOUN
gujaf-53	93	9	are	be	AUX
gujaf-53	93	10	higher	high	ADJ
gujaf-53	93	11	,	,	PUNCT
gujaf-53	93	12	the	the	DET
gujaf-53	93	13	management	management	NOUN
gujaf-53	93	14	pay	pay	NOUN
gujaf-53	93	15	-	-	PUNCT
gujaf-53	93	16	out	out	ADP
gujaf-53	93	17	ratio	ratio	NOUN
gujaf-53	93	18	is	be	AUX
gujaf-53	93	19	more	more	ADV
gujaf-53	93	20	persistent	persistent	ADJ
gujaf-53	93	21	–	–	PUNCT
gujaf-53	93	22	although	although	SCONJ
gujaf-53	93	23	this	this	DET
gujaf-53	93	24	result	result	NOUN
gujaf-53	93	25	was	be	AUX
gujaf-53	93	26	discovered	discover	VERB
gujaf-53	93	27	only	only	ADV
gujaf-53	93	28	for	for	ADP
gujaf-53	93	29	companies	company	NOUN
gujaf-53	93	30	that	that	PRON
gujaf-53	93	31	pay	pay	VERB
gujaf-53	93	32	larger	large	ADJ
gujaf-53	93	33	dividends	dividend	NOUN
gujaf-53	93	34	(	(	PUNCT
gujaf-53	93	35	quantiles	quantile	NOUN
gujaf-53	93	36	0.50	0.50	NUM
gujaf-53	93	37	and	and	CCONJ
gujaf-53	93	38	0.75	0.75	NUM
gujaf-53	93	39	)	)	PUNCT
gujaf-53	93	40	.	.	PUNCT
gujaf-53	94	1	3	3	X
gujaf-53	94	2	.	.	X
gujaf-53	94	3	methods	method	NOUN
gujaf-53	94	4	,	,	PUNCT
gujaf-53	94	5	data	datum	NOUN
gujaf-53	94	6	and	and	CCONJ
gujaf-53	94	7	techniques	technique	NOUN
gujaf-53	94	8	this	this	DET
gujaf-53	94	9	study	study	NOUN
gujaf-53	94	10	used	use	VERB
gujaf-53	94	11	a	a	DET
gujaf-53	94	12	correlational	correlational	ADJ
gujaf-53	94	13	research	research	NOUN
gujaf-53	94	14	design	design	NOUN
gujaf-53	94	15	.	.	PUNCT
gujaf-53	95	1	the	the	DET
gujaf-53	95	2	population	population	NOUN
gujaf-53	95	3	of	of	ADP
gujaf-53	95	4	the	the	DET
gujaf-53	95	5	study	study	NOUN
gujaf-53	95	6	is	be	AUX
gujaf-53	95	7	comprised	comprise	VERB
gujaf-53	95	8	of	of	ADP
gujaf-53	95	9	the	the	DET
gujaf-53	95	10	102	102	NUM
gujaf-53	95	11	manufacturing	manufacturing	NOUN
gujaf-53	95	12	companies	company	NOUN
gujaf-53	95	13	listed	list	VERB
gujaf-53	95	14	on	on	ADP
gujaf-53	95	15	the	the	DET
gujaf-53	95	16	nigerian	nigerian	ADJ
gujaf-53	95	17	stock	stock	NOUN
gujaf-53	95	18	exchange	exchange	NOUN
gujaf-53	95	19	as	as	ADP
gujaf-53	95	20	of	of	ADP
gujaf-53	95	21	december	december	PROPN
gujaf-53	95	22	31	31	NUM
gujaf-53	95	23	,	,	PUNCT
gujaf-53	95	24	2019	2019	NUM
gujaf-53	95	25	.	.	PUNCT
gujaf-53	96	1	eight	eight	NUM
gujaf-53	96	2	(	(	PUNCT
gujaf-53	96	3	8)	8)	NUM
gujaf-53	96	4	sub	sub	NOUN
gujaf-53	96	5	-	-	NOUN
gujaf-53	96	6	categories	category	NOUN
gujaf-53	96	7	are	be	AUX
gujaf-53	96	8	used	use	VERB
gujaf-53	96	9	to	to	PART
gujaf-53	96	10	classify	classify	VERB
gujaf-53	96	11	the	the	DET
gujaf-53	96	12	firms	firm	NOUN
gujaf-53	96	13	.	.	PUNCT
gujaf-53	97	1	due	due	ADP
gujaf-53	97	2	to	to	ADP
gujaf-53	97	3	the	the	DET
gujaf-53	97	4	sectoral	sectoral	ADJ
gujaf-53	97	5	grouping	grouping	NOUN
gujaf-53	97	6	of	of	ADP
gujaf-53	97	7	firms	firm	NOUN
gujaf-53	97	8	on	on	ADP
gujaf-53	97	9	the	the	DET
gujaf-53	97	10	stock	stock	NOUN
gujaf-53	97	11	market	market	NOUN
gujaf-53	97	12	,	,	PUNCT
gujaf-53	97	13	this	this	DET
gujaf-53	97	14	study	study	NOUN
gujaf-53	97	15	employed	employ	VERB
gujaf-53	97	16	stratified	stratified	ADJ
gujaf-53	97	17	and	and	CCONJ
gujaf-53	97	18	simple	simple	ADJ
gujaf-53	97	19	random	random	ADJ
gujaf-53	97	20	sampling	sampling	NOUN
gujaf-53	97	21	.	.	PUNCT
gujaf-53	98	1	the	the	DET
gujaf-53	98	2	yamane	yamane	PROPN
gujaf-53	98	3	sample	sample	NOUN
gujaf-53	98	4	size	size	NOUN
gujaf-53	98	5	formula	formula	NOUN
gujaf-53	98	6	was	be	AUX
gujaf-53	98	7	used	use	VERB
gujaf-53	98	8	to	to	PART
gujaf-53	98	9	calculate	calculate	VERB
gujaf-53	98	10	the	the	DET
gujaf-53	98	11	study	study	NOUN
gujaf-53	98	12	's	's	PART
gujaf-53	98	13	sample	sample	NOUN
gujaf-53	98	14	size	size	NOUN
gujaf-53	98	15	,	,	PUNCT
gujaf-53	98	16	which	which	PRON
gujaf-53	98	17	was	be	AUX
gujaf-53	98	18	thirty	thirty	NUM
gujaf-53	98	19	-	-	PUNCT
gujaf-53	98	20	two	two	NUM
gujaf-53	98	21	(	(	PUNCT
gujaf-53	98	22	32	32	NUM
gujaf-53	98	23	)	)	PUNCT
gujaf-53	98	24	manufacturing	manufacturing	NOUN
gujaf-53	98	25	firms	firm	NOUN
gujaf-53	98	26	selected	select	VERB
gujaf-53	98	27	from	from	ADP
gujaf-53	98	28	the	the	DET
gujaf-53	98	29	given	give	VERB
gujaf-53	98	30	population	population	NOUN
gujaf-53	98	31	.	.	PUNCT
gujaf-53	99	1	the	the	DET
gujaf-53	99	2	study	study	NOUN
gujaf-53	99	3	covers	cover	VERB
gujaf-53	99	4	years	year	NOUN
gujaf-53	99	5	from	from	ADP
gujaf-53	99	6	2009	2009	NUM
gujaf-53	99	7	to	to	ADP
gujaf-53	99	8	2018	2018	NUM
gujaf-53	99	9	.	.	PUNCT
gujaf-53	100	1	this	this	DET
gujaf-53	100	2	time	time	NOUN
gujaf-53	100	3	period	period	NOUN
gujaf-53	100	4	is	be	AUX
gujaf-53	100	5	considered	consider	VERB
gujaf-53	100	6	adequate	adequate	ADJ
gujaf-53	100	7	because	because	SCONJ
gujaf-53	100	8	it	it	PRON
gujaf-53	100	9	enables	enable	VERB
gujaf-53	100	10	an	an	DET
gujaf-53	100	11	examination	examination	NOUN
gujaf-53	100	12	of	of	ADP
gujaf-53	100	13	the	the	DET
gujaf-53	100	14	relationship	relationship	NOUN
gujaf-53	100	15	between	between	ADP
gujaf-53	100	16	the	the	DET
gujaf-53	100	17	independent	independent	ADJ
gujaf-53	100	18	variables	variable	NOUN
gujaf-53	100	19	(	(	PUNCT
gujaf-53	100	20	dividend	dividend	NOUN
gujaf-53	100	21	paying	pay	VERB
gujaf-53	100	22	status	status	NOUN
gujaf-53	100	23	,	,	PUNCT
gujaf-53	100	24	dividend	dividend	NOUN
gujaf-53	100	25	size	size	NOUN
gujaf-53	100	26	,	,	PUNCT
gujaf-53	100	27	dividend	dividend	NOUN
gujaf-53	100	28	changes	change	NOUN
gujaf-53	100	29	,	,	PUNCT
gujaf-53	100	30	and	and	CCONJ
gujaf-53	100	31	dividend	dividend	NOUN
gujaf-53	100	32	persistence	persistence	NOUN
gujaf-53	100	33	)	)	PUNCT
gujaf-53	100	34	and	and	CCONJ
gujaf-53	100	35	the	the	DET
gujaf-53	100	36	dependent	dependent	ADJ
gujaf-53	100	37	variable	variable	NOUN
gujaf-53	100	38	(	(	PUNCT
gujaf-53	100	39	earnings	earning	NOUN
gujaf-53	100	40	quality	quality	NOUN
gujaf-53	100	41	)	)	PUNCT
gujaf-53	100	42	over	over	ADP
gujaf-53	100	43	the	the	DET
gujaf-53	100	44	period	period	NOUN
gujaf-53	100	45	of	of	ADP
gujaf-53	100	46	the	the	DET
gujaf-53	100	47	country	country	NOUN
gujaf-53	100	48	's	's	PART
gujaf-53	100	49	industrial	industrial	ADJ
gujaf-53	100	50	reforms	reform	NOUN
gujaf-53	100	51	.	.	PUNCT
gujaf-53	101	1	the	the	DET
gujaf-53	101	2	dependent	dependent	ADJ
gujaf-53	101	3	variable	variable	NOUN
gujaf-53	101	4	is	be	AUX
gujaf-53	101	5	earnings	earning	NOUN
gujaf-53	101	6	quality	quality	NOUN
gujaf-53	101	7	and	and	CCONJ
gujaf-53	101	8	it	it	PRON
gujaf-53	101	9	is	be	AUX
gujaf-53	101	10	measured	measure	VERB
gujaf-53	101	11	based	base	VERB
gujaf-53	101	12	on	on	ADP
gujaf-53	101	13	dechow	dechow	ADJ
gujaf-53	101	14	and	and	CCONJ
gujaf-53	101	15	dichev	dichev	PROPN
gujaf-53	101	16	(	(	PUNCT
gujaf-53	101	17	2002	2002	NUM
gujaf-53	101	18	)	)	PUNCT
gujaf-53	101	19	accruals	accrual	NOUN
gujaf-53	101	20	quality	quality	NOUN
gujaf-53	101	21	model	model	NOUN
gujaf-53	101	22	.	.	PUNCT
gujaf-53	102	1	this	this	PRON
gujaf-53	102	2	is	be	AUX
gujaf-53	102	3	consistent	consistent	ADJ
gujaf-53	102	4	with	with	ADP
gujaf-53	102	5	several	several	ADJ
gujaf-53	102	6	empirical	empirical	ADJ
gujaf-53	102	7	studies	study	NOUN
gujaf-53	102	8	(	(	PUNCT
gujaf-53	102	9	francis	francis	PROPN
gujaf-53	102	10	,	,	PUNCT
gujaf-53	102	11	lafond	lafond	PROPN
gujaf-53	102	12	,	,	PUNCT
gujaf-53	102	13	olsson	olsson	PROPN
gujaf-53	102	14	&	&	CCONJ
gujaf-53	102	15	schipper	schipper	PROPN
gujaf-53	102	16	,	,	PUNCT
gujaf-53	102	17	2005	2005	NUM
gujaf-53	102	18	)	)	PUNCT
gujaf-53	102	19	.	.	PUNCT
gujaf-53	103	1	the	the	DET
gujaf-53	103	2	dechow	dechow	ADJ
gujaf-53	103	3	and	and	CCONJ
gujaf-53	103	4	dichev	dichev	PROPN
gujaf-53	103	5	(	(	PUNCT
gujaf-53	103	6	2002	2002	NUM
gujaf-53	103	7	)	)	PUNCT
gujaf-53	103	8	model	model	NOUN
gujaf-53	103	9	assumes	assume	VERB
gujaf-53	103	10	that	that	SCONJ
gujaf-53	103	11	the	the	DET
gujaf-53	103	12	quality	quality	NOUN
gujaf-53	103	13	of	of	ADP
gujaf-53	103	14	accrual	accrual	ADJ
gujaf-53	103	15	depends	depend	VERB
gujaf-53	103	16	on	on	ADP
gujaf-53	103	17	how	how	SCONJ
gujaf-53	103	18	accurately	accurately	ADV
gujaf-53	103	19	current	current	ADJ
gujaf-53	103	20	accruals	accrual	NOUN
gujaf-53	103	21	match	match	VERB
gujaf-53	103	22	past	past	NOUN
gujaf-53	103	23	,	,	PUNCT
gujaf-53	103	24	present	present	ADJ
gujaf-53	103	25	and	and	CCONJ
gujaf-53	103	26	future	future	ADJ
gujaf-53	103	27	flows	flow	NOUN
gujaf-53	103	28	.	.	PUNCT
gujaf-53	104	1	high	high	ADJ
gujaf-53	104	2	precision	precision	NOUN
gujaf-53	104	3	on	on	ADP
gujaf-53	104	4	the	the	DET
gujaf-53	104	5	mapping	mapping	NOUN
gujaf-53	104	6	of	of	ADP
gujaf-53	104	7	current	current	ADJ
gujaf-53	104	8	accruals	accrual	NOUN
gujaf-53	104	9	and	and	CCONJ
gujaf-53	104	10	cash	cash	NOUN
gujaf-53	104	11	flows	flow	NOUN
gujaf-53	104	12	indicate	indicate	VERB
gujaf-53	104	13	high	high	ADJ
gujaf-53	104	14	earnings	earning	NOUN
gujaf-53	104	15	quality	quality	NOUN
gujaf-53	104	16	.	.	PUNCT
gujaf-53	105	1	therefore	therefore	ADV
gujaf-53	105	2	,	,	PUNCT
gujaf-53	105	3	this	this	DET
gujaf-53	105	4	study	study	NOUN
gujaf-53	105	5	measured	measure	VERB
gujaf-53	105	6	the	the	DET
gujaf-53	105	7	earnings	earning	NOUN
gujaf-53	105	8	quality	quality	NOUN
gujaf-53	105	9	based	base	VERB
gujaf-53	105	10	on	on	ADP
gujaf-53	105	11	the	the	DET
gujaf-53	105	12	residual	residual	ADJ
gujaf-53	105	13	from	from	ADP
gujaf-53	105	14	the	the	DET
gujaf-53	105	15	following	follow	VERB
gujaf-53	105	16	equation	equation	NOUN
gujaf-53	105	17	:	:	PUNCT
gujaf-53	105	18	δwc	δwc	PROPN
gujaf-53	105	19	,	,	PUNCT
gujaf-53	105	20	t	t	PROPN
gujaf-53	105	21	=	=	SYM
gujaf-53	105	22	α	α	PROPN
gujaf-53	105	23	+	+	PROPN
gujaf-53	105	24	β1cfoi	β1cfoi	ADJ
gujaf-53	105	25	,	,	PUNCT
gujaf-53	105	26	t-1	t-1	PROPN
gujaf-53	105	27	+	+	CCONJ
gujaf-53	105	28	β2cfoi	β2cfoi	NUM
gujaf-53	105	29	,	,	PUNCT
gujaf-53	105	30	t	t	PROPN
gujaf-53	105	31	+	+	CCONJ
gujaf-53	105	32	β3cfoi	β3cfoi	NOUN
gujaf-53	105	33	,	,	PUNCT
gujaf-53	105	34	t+1	t+1	PROPN
gujaf-53	105	35	+	+	X
gujaf-53	105	36	εt	εt	INTJ
gujaf-53	105	37	where	where	SCONJ
gujaf-53	105	38	:	:	PUNCT
gujaf-53	105	39	δwc	δwc	PROPN
gujaf-53	105	40	,	,	PUNCT
gujaf-53	105	41	t	t	NOUN
gujaf-53	105	42	=	=	PUNCT
gujaf-53	105	43	change	change	NOUN
gujaf-53	105	44	in	in	ADP
gujaf-53	105	45	working	work	VERB
gujaf-53	105	46	capital	capital	NOUN
gujaf-53	105	47	accruals	accrual	NOUN
gujaf-53	105	48	of	of	ADP
gujaf-53	105	49	firm	firm	ADJ
gujaf-53	105	50	i	i	PRON
gujaf-53	105	51	in	in	ADP
gujaf-53	105	52	year	year	NOUN
gujaf-53	105	53	t	t	PROPN
gujaf-53	105	54	,	,	PUNCT
gujaf-53	105	55	measured	measure	VERB
gujaf-53	105	56	as	as	ADP
gujaf-53	105	57	the	the	DET
gujaf-53	105	58	increase	increase	NOUN
gujaf-53	105	59	in	in	ADP
gujaf-53	105	60	accounts	account	NOUN
gujaf-53	105	61	receivable	receivable	ADJ
gujaf-53	105	62	plus	plus	CCONJ
gujaf-53	105	63	the	the	DET
gujaf-53	105	64	increase	increase	NOUN
gujaf-53	105	65	in	in	ADP
gujaf-53	105	66	inventory	inventory	NOUN
gujaf-53	105	67	plus	plus	CCONJ
gujaf-53	105	68	the	the	DET
gujaf-53	105	69	decrease	decrease	NOUN
gujaf-53	105	70	in	in	ADP
gujaf-53	105	71	accounts	account	NOUN
gujaf-53	105	72	payable	payable	ADJ
gujaf-53	105	73	and	and	CCONJ
gujaf-53	105	74	accrued	accrue	VERB
gujaf-53	105	75	liabilities	liability	NOUN
gujaf-53	105	76	plus	plus	CCONJ
gujaf-53	105	77	decrease	decrease	NOUN
gujaf-53	105	78	in	in	ADP
gujaf-53	105	79	taxes	taxis	NOUN
gujaf-53	105	80	accrued	accrue	VERB
gujaf-53	105	81	plus	plus	CCONJ
gujaf-53	105	82	the	the	DET
gujaf-53	105	83	increase	increase	NOUN
gujaf-53	105	84	(	(	PUNCT
gujaf-53	105	85	decrease	decrease	NOUN
gujaf-53	105	86	)	)	PUNCT
gujaf-53	105	87	in	in	ADP
gujaf-53	105	88	other	other	ADJ
gujaf-53	105	89	assets	asset	NOUN
gujaf-53	105	90	(	(	PUNCT
gujaf-53	105	91	liabilities	liability	NOUN
gujaf-53	105	92	)	)	PUNCT
gujaf-53	105	93	,	,	PUNCT
gujaf-53	105	94	scaled	scale	VERB
gujaf-53	105	95	by	by	ADP
gujaf-53	105	96	total	total	ADJ
gujaf-53	105	97	cfoi	cfoi	ADJ
gujaf-53	105	98	,	,	PUNCT
gujaf-53	105	99	t	t	NOUN
gujaf-53	105	100	=	=	PUNCT
gujaf-53	105	101	cash	cash	NOUN
gujaf-53	105	102	flow	flow	NOUN
gujaf-53	105	103	from	from	ADP
gujaf-53	105	104	operations	operation	NOUN
gujaf-53	105	105	of	of	ADP
gujaf-53	105	106	firm	firm	ADJ
gujaf-53	105	107	i	i	PRON
gujaf-53	105	108	in	in	ADP
gujaf-53	105	109	year	year	NOUN
gujaf-53	105	110	t	t	PROPN
gujaf-53	105	111	scaled	scale	VERB
gujaf-53	105	112	by	by	ADP
gujaf-53	105	113	average	average	ADJ
gujaf-53	105	114	assets	asset	NOUN
gujaf-53	105	115	cfoi	cfoi	ADJ
gujaf-53	105	116	,	,	PUNCT
gujaf-53	105	117	t-1	t-1	PROPN
gujaf-53	105	118	=	=	SYM
gujaf-53	105	119	cash	cash	NOUN
gujaf-53	105	120	flow	flow	NOUN
gujaf-53	105	121	from	from	ADP
gujaf-53	105	122	operations	operation	NOUN
gujaf-53	105	123	of	of	ADP
gujaf-53	105	124	firm	firm	ADJ
gujaf-53	105	125	i	i	PRON
gujaf-53	105	126	in	in	ADP
gujaf-53	105	127	year	year	NOUN
gujaf-53	105	128	t	t	PROPN
gujaf-53	105	129	scaled	scale	VERB
gujaf-53	105	130	by	by	ADP
gujaf-53	105	131	average	average	ADJ
gujaf-53	105	132	assets	asset	NOUN
gujaf-53	105	133	accruals	accrual	NOUN
gujaf-53	105	134	quality	quality	NOUN
gujaf-53	105	135	(	(	PUNCT
gujaf-53	105	136	earnings	earning	NOUN
gujaf-53	105	137	quality	quality	NOUN
gujaf-53	105	138	(	(	PUNCT
gujaf-53	105	139	eq	eq	NOUN
gujaf-53	105	140	)	)	PUNCT
gujaf-53	105	141	)	)	PUNCT
gujaf-53	105	142	is	be	AUX
gujaf-53	105	143	calculated	calculate	VERB
gujaf-53	105	144	by	by	ADP
gujaf-53	105	145	multiplying	multiply	VERB
gujaf-53	105	146	the	the	DET
gujaf-53	105	147	standard	standard	ADJ
gujaf-53	105	148	deviation	deviation	NOUN
gujaf-53	105	149	of	of	ADP
gujaf-53	105	150	residuals	residual	NOUN
gujaf-53	105	151	from	from	ADP
gujaf-53	105	152	the	the	DET
gujaf-53	105	153	sample	sample	NOUN
gujaf-53	105	154	by	by	ADP
gujaf-53	105	155	(	(	PUNCT
gujaf-53	105	156	-1	-1	INTJ
gujaf-53	105	157	)	)	PUNCT
gujaf-53	105	158	.	.	PUNCT
gujaf-53	106	1	hence	hence	ADV
gujaf-53	106	2	,	,	PUNCT
gujaf-53	106	3	a	a	DET
gujaf-53	106	4	higher	high	ADJ
gujaf-53	106	5	value	value	NOUN
gujaf-53	106	6	of	of	ADP
gujaf-53	106	7	eq	eq	NOUN
gujaf-53	106	8	specifies	specifie	NOUN
gujaf-53	106	9	higher	high	ADJ
gujaf-53	106	10	accruals	accrual	NOUN
gujaf-53	106	11	quality	quality	NOUN
gujaf-53	106	12	and	and	CCONJ
gujaf-53	106	13	earnings	earning	NOUN
gujaf-53	106	14	quality	quality	NOUN
gujaf-53	106	15	.	.	PUNCT
gujaf-53	107	1	the	the	DET
gujaf-53	107	2	model	model	NOUN
gujaf-53	107	3	that	that	PRON
gujaf-53	107	4	test	test	VERB
gujaf-53	107	5	the	the	DET
gujaf-53	107	6	hypotheses	hypothesis	NOUN
gujaf-53	107	7	for	for	ADP
gujaf-53	107	8	this	this	DET
gujaf-53	107	9	study	study	NOUN
gujaf-53	107	10	is	be	AUX
gujaf-53	107	11	specified	specify	VERB
gujaf-53	107	12	as	as	SCONJ
gujaf-53	107	13	follows	follow	VERB
gujaf-53	107	14	:	:	PUNCT
gujaf-53	108	1	ernqlit	ernqlit	PROPN
gujaf-53	108	2	=	=	PUNCT
gujaf-53	108	3	β0	β0	NOUN
gujaf-53	109	1	+	+	CCONJ
gujaf-53	109	2	β1	β1	PROPN
gujaf-53	109	3	divpysit	divpysit	NOUN
gujaf-53	109	4	+	+	CCONJ
gujaf-53	109	5	β2	β2	NOUN
gujaf-53	109	6	divszit	divszit	NOUN
gujaf-53	109	7	+	+	CCONJ
gujaf-53	109	8	β3	β3	VERB
gujaf-53	109	9	divcgit	divcgit	VERB
gujaf-53	109	10	+	+	CCONJ
gujaf-53	109	11	β4	β4	ADJ
gujaf-53	109	12	divpstit	divpstit	NOUN
gujaf-53	109	13	+	+	CCONJ
gujaf-53	109	14	εt	εt	PROPN
gujaf-53	109	15	gusau	gusau	PROPN
gujaf-53	109	16	journal	journal	PROPN
gujaf-53	109	17	of	of	ADP
gujaf-53	109	18	accounting	accounting	NOUN
gujaf-53	109	19	and	and	CCONJ
gujaf-53	109	20	finance	finance	NOUN
gujaf-53	109	21	,	,	PUNCT
gujaf-53	109	22	vol	vol	NOUN
gujaf-53	109	23	.	.	PROPN
gujaf-53	109	24	2	2	NUM
gujaf-53	109	25	,	,	PUNCT
gujaf-53	109	26	issue	issue	NOUN
gujaf-53	109	27	1	1	NUM
gujaf-53	109	28	,	,	PUNCT
gujaf-53	109	29	april	april	PROPN
gujaf-53	109	30	,	,	PUNCT
gujaf-53	109	31	2021	2021	NUM
gujaf-53	109	32	7	7	NUM
gujaf-53	109	33	where	where	SCONJ
gujaf-53	109	34	:	:	PUNCT
gujaf-53	109	35	ernqlit	ernqlit	ADJ
gujaf-53	109	36	=	=	PUNCT
gujaf-53	109	37	earnings	earning	NOUN
gujaf-53	109	38	quality	quality	NOUN
gujaf-53	109	39	for	for	ADP
gujaf-53	109	40	company	company	NOUN
gujaf-53	109	41	i	i	PRON
gujaf-53	109	42	in	in	ADP
gujaf-53	109	43	year	year	NOUN
gujaf-53	109	44	t	t	NOUN
gujaf-53	109	45	divpysit	divpysit	NOUN
gujaf-53	110	1	=	=	PUNCT
gujaf-53	110	2	dividend	dividend	NOUN
gujaf-53	110	3	paying	pay	VERB
gujaf-53	110	4	status	status	NOUN
gujaf-53	110	5	for	for	ADP
gujaf-53	110	6	company	company	NOUN
gujaf-53	110	7	i	i	PRON
gujaf-53	110	8	in	in	ADP
gujaf-53	110	9	year	year	NOUN
gujaf-53	110	10	t	t	PROPN
gujaf-53	110	11	divszit	divszit	NOUN
gujaf-53	110	12	=	=	PUNCT
gujaf-53	110	13	dividend	dividend	NOUN
gujaf-53	110	14	size	size	NOUN
gujaf-53	110	15	for	for	ADP
gujaf-53	110	16	company	company	NOUN
gujaf-53	110	17	i	i	PRON
gujaf-53	110	18	in	in	ADP
gujaf-53	110	19	year	year	NOUN
gujaf-53	110	20	t	t	PROPN
gujaf-53	110	21	divcgit	divcgit	NOUN
gujaf-53	110	22	=	=	PUNCT
gujaf-53	110	23	dividend	dividend	NOUN
gujaf-53	110	24	changes	change	NOUN
gujaf-53	110	25	for	for	ADP
gujaf-53	110	26	company	company	NOUN
gujaf-53	110	27	i	i	PRON
gujaf-53	110	28	in	in	ADP
gujaf-53	110	29	year	year	NOUN
gujaf-53	110	30	t	t	NOUN
gujaf-53	110	31	divpstit	divpstit	NOUN
gujaf-53	110	32	=	=	PUNCT
gujaf-53	110	33	dividend	dividend	NOUN
gujaf-53	110	34	persistence	persistence	NOUN
gujaf-53	110	35	for	for	ADP
gujaf-53	110	36	company	company	NOUN
gujaf-53	110	37	i	i	PRON
gujaf-53	110	38	in	in	ADP
gujaf-53	110	39	year	year	NOUN
gujaf-53	110	40	t	t	PROPN
gujaf-53	110	41	β0	β0	NOUN
gujaf-53	110	42	=	=	PUNCT
gujaf-53	110	43	coefficient	coefficient	NOUN
gujaf-53	110	44	of	of	ADP
gujaf-53	110	45	the	the	DET
gujaf-53	110	46	constant	constant	ADJ
gujaf-53	110	47	variable	variable	NOUN
gujaf-53	110	48	β1	β1	PROPN
gujaf-53	110	49	–	–	PUNCT
gujaf-53	110	50	β4	β4	PROPN
gujaf-53	110	51	=	=	PUNCT
gujaf-53	110	52	regression	regression	NOUN
gujaf-53	110	53	coefficients	coefficient	NOUN
gujaf-53	110	54	of	of	ADP
gujaf-53	110	55	independent	independent	ADJ
gujaf-53	110	56	variables	variable	NOUN
gujaf-53	110	57	εt	εt	NOUN
gujaf-53	110	58	=	=	NOUN
gujaf-53	110	59	error	error	NOUN
gujaf-53	110	60	term	term	NOUN
gujaf-53	110	61	the	the	DET
gujaf-53	110	62	independent	independent	ADJ
gujaf-53	110	63	variables	variable	NOUN
gujaf-53	110	64	are	be	AUX
gujaf-53	110	65	measured	measure	VERB
gujaf-53	110	66	as	as	SCONJ
gujaf-53	110	67	shown	show	VERB
gujaf-53	110	68	in	in	ADP
gujaf-53	110	69	table	table	NOUN
gujaf-53	110	70	1	1	NUM
gujaf-53	110	71	.	.	PUNCT
gujaf-53	110	72	table	table	NOUN
gujaf-53	110	73	1	1	NUM
gujaf-53	110	74	:	:	PUNCT
gujaf-53	110	75	measurement	measurement	NOUN
gujaf-53	110	76	of	of	ADP
gujaf-53	110	77	the	the	DET
gujaf-53	110	78	variables	variable	NOUN
gujaf-53	110	79	variables	variable	VERB
gujaf-53	110	80	symbol	symbol	NOUN
gujaf-53	110	81	measurement	measurement	PROPN
gujaf-53	110	82	source	source	NOUN
gujaf-53	110	83	dividend	dividend	NOUN
gujaf-53	110	84	paying	pay	VERB
gujaf-53	110	85	status	status	NOUN
gujaf-53	110	86	divpys	divpys	NOUN
gujaf-53	110	87	the	the	DET
gujaf-53	110	88	value	value	NOUN
gujaf-53	110	89	of	of	ADP
gujaf-53	110	90	(	(	PUNCT
gujaf-53	110	91	cash	cash	NOUN
gujaf-53	110	92	)	)	PUNCT
gujaf-53	110	93	dividends	dividend	NOUN
gujaf-53	110	94	paid	pay	VERB
gujaf-53	110	95	divided	divide	VERB
gujaf-53	110	96	by	by	ADP
gujaf-53	110	97	net	net	ADJ
gujaf-53	110	98	income	income	NOUN
gujaf-53	110	99	of	of	ADP
gujaf-53	110	100	the	the	DET
gujaf-53	110	101	year	year	NOUN
gujaf-53	110	102	chai	chai	NOUN
gujaf-53	110	103	(	(	PUNCT
gujaf-53	110	104	2010	2010	NUM
gujaf-53	110	105	)	)	PUNCT
gujaf-53	110	106	;	;	PUNCT
gujaf-53	110	107	okoro	okoro	PRON
gujaf-53	110	108	,	,	PUNCT
gujaf-53	110	109	ezeabasili	ezeabasili	NOUN
gujaf-53	110	110	,	,	PUNCT
gujaf-53	110	111	and	and	CCONJ
gujaf-53	110	112	alajekwu	alajekwu	NOUN
gujaf-53	110	113	(	(	PUNCT
gujaf-53	110	114	2018	2018	NUM
gujaf-53	110	115	)	)	PUNCT
gujaf-53	110	116	dividend	dividend	NOUN
gujaf-53	110	117	size	size	NOUN
gujaf-53	110	118	divsz	divsz	VERB
gujaf-53	110	119	logarithm	logarithm	NOUN
gujaf-53	110	120	of	of	ADP
gujaf-53	110	121	dividends	dividend	NOUN
gujaf-53	110	122	declared	declare	VERB
gujaf-53	110	123	on	on	ADP
gujaf-53	110	124	common	common	ADJ
gujaf-53	110	125	stock	stock	NOUN
gujaf-53	110	126	in	in	ADP
gujaf-53	110	127	year	year	NOUN
gujaf-53	110	128	t	t	PROPN
gujaf-53	110	129	and	and	CCONJ
gujaf-53	110	130	scaled	scale	VERB
gujaf-53	110	131	by	by	ADP
gujaf-53	110	132	total	total	ADJ
gujaf-53	110	133	assets	asset	NOUN
gujaf-53	110	134	at	at	ADP
gujaf-53	110	135	the	the	DET
gujaf-53	110	136	end	end	NOUN
gujaf-53	110	137	of	of	ADP
gujaf-53	110	138	year	year	NOUN
gujaf-53	110	139	t.	t.	NOUN
gujaf-53	110	140	amberger	amberger	NOUN
gujaf-53	110	141	(	(	PUNCT
gujaf-53	110	142	2017	2017	NUM
gujaf-53	110	143	)	)	PUNCT
gujaf-53	110	144	;	;	PUNCT
gujaf-53	110	145	desai	desai	PROPN
gujaf-53	110	146	and	and	CCONJ
gujaf-53	110	147	jin	jin	PROPN
gujaf-53	110	148	(	(	PUNCT
gujaf-53	110	149	2011	2011	NUM
gujaf-53	110	150	)	)	PUNCT
gujaf-53	110	151	dividend	dividend	NOUN
gujaf-53	110	152	changes	change	NOUN
gujaf-53	110	153	divcg	divcg	VERB
gujaf-53	110	154	the	the	DET
gujaf-53	110	155	change	change	NOUN
gujaf-53	110	156	in	in	ADP
gujaf-53	110	157	the	the	DET
gujaf-53	110	158	amount	amount	NOUN
gujaf-53	110	159	of	of	ADP
gujaf-53	110	160	dividend	dividend	NOUN
gujaf-53	110	161	for	for	ADP
gujaf-53	110	162	current	current	ADJ
gujaf-53	110	163	year	year	NOUN
gujaf-53	110	164	relative	relative	ADJ
gujaf-53	110	165	to	to	ADP
gujaf-53	110	166	the	the	DET
gujaf-53	110	167	preceding	precede	VERB
gujaf-53	110	168	dividend	dividend	NOUN
gujaf-53	110	169	amount	amount	NOUN
gujaf-53	110	170	mellado	mellado	NOUN
gujaf-53	110	171	-	-	PUNCT
gujaf-53	110	172	cid	cid	NOUN
gujaf-53	110	173	&	&	CCONJ
gujaf-53	110	174	ngo	ngo	PROPN
gujaf-53	110	175	(	(	PUNCT
gujaf-53	110	176	2014	2014	NUM
gujaf-53	110	177	)	)	PUNCT
gujaf-53	110	178	dividend	dividend	NOUN
gujaf-53	110	179	persistence	persistence	NOUN
gujaf-53	110	180	divpst	divpst	NOUN
gujaf-53	110	181	1	1	NUM
gujaf-53	110	182	if	if	SCONJ
gujaf-53	110	183	firms	firm	NOUN
gujaf-53	110	184	consistently	consistently	ADV
gujaf-53	110	185	paid	pay	VERB
gujaf-53	110	186	dividend	dividend	NOUN
gujaf-53	110	187	consecutively	consecutively	ADV
gujaf-53	110	188	for	for	ADP
gujaf-53	110	189	five	five	NUM
gujaf-53	110	190	years	year	NOUN
gujaf-53	110	191	without	without	ADP
gujaf-53	110	192	gap	gap	NOUN
gujaf-53	110	193	and	and	CCONJ
gujaf-53	110	194	0	0	NUM
gujaf-53	110	195	if	if	SCONJ
gujaf-53	110	196	otherwise	otherwise	ADV
gujaf-53	110	197	sirait	sirait	VERB
gujaf-53	110	198	&	&	CCONJ
gujaf-53	110	199	siregar	siregar	ADJ
gujaf-53	110	200	(	(	PUNCT
gujaf-53	110	201	2014	2014	NUM
gujaf-53	110	202	)	)	PUNCT
gujaf-53	110	203	.	.	PUNCT
gujaf-53	111	1	source	source	NOUN
gujaf-53	111	2	:	:	PUNCT
gujaf-53	111	3	authors	author	NOUN
gujaf-53	111	4	’	’	PART
gujaf-53	111	5	review	review	NOUN
gujaf-53	111	6	,	,	PUNCT
gujaf-53	111	7	2019	2019	NUM
gujaf-53	111	8	the	the	DET
gujaf-53	111	9	variables	variable	NOUN
gujaf-53	111	10	'	'	PART
gujaf-53	111	11	characteristics	characteristic	NOUN
gujaf-53	111	12	are	be	AUX
gujaf-53	111	13	presented	present	VERB
gujaf-53	111	14	using	use	VERB
gujaf-53	111	15	descriptive	descriptive	ADJ
gujaf-53	111	16	statistics	statistic	NOUN
gujaf-53	111	17	and	and	CCONJ
gujaf-53	111	18	pearson	pearson	NOUN
gujaf-53	111	19	-	-	PUNCT
gujaf-53	111	20	product	product	NOUN
gujaf-53	111	21	moment	moment	NOUN
gujaf-53	111	22	correlation	correlation	NOUN
gujaf-53	111	23	test	test	NOUN
gujaf-53	111	24	.	.	PUNCT
gujaf-53	112	1	diagnostic	diagnostic	ADJ
gujaf-53	112	2	tests	test	NOUN
gujaf-53	112	3	for	for	ADP
gujaf-53	112	4	normality	normality	NOUN
gujaf-53	112	5	,	,	PUNCT
gujaf-53	112	6	multicollinearity	multicollinearity	NOUN
gujaf-53	112	7	,	,	PUNCT
gujaf-53	112	8	and	and	CCONJ
gujaf-53	112	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-53	112	10	were	be	AUX
gujaf-53	112	11	also	also	ADV
gujaf-53	112	12	performed	perform	VERB
gujaf-53	112	13	to	to	PART
gujaf-53	112	14	ensure	ensure	VERB
gujaf-53	112	15	the	the	DET
gujaf-53	112	16	reliability	reliability	NOUN
gujaf-53	112	17	of	of	ADP
gujaf-53	112	18	the	the	DET
gujaf-53	112	19	results	result	NOUN
gujaf-53	112	20	.	.	PUNCT
gujaf-53	113	1	robust	robust	ADJ
gujaf-53	113	2	generalized	generalized	ADJ
gujaf-53	113	3	least	least	ADJ
gujaf-53	113	4	squares	square	NOUN
gujaf-53	113	5	(	(	PUNCT
gujaf-53	113	6	rgls	rgls	PROPN
gujaf-53	113	7	)	)	PUNCT
gujaf-53	113	8	is	be	AUX
gujaf-53	113	9	used	use	VERB
gujaf-53	113	10	to	to	PART
gujaf-53	113	11	establish	establish	VERB
gujaf-53	113	12	the	the	DET
gujaf-53	113	13	effect	effect	NOUN
gujaf-53	113	14	of	of	ADP
gujaf-53	113	15	dividend	dividend	NOUN
gujaf-53	113	16	payment	payment	NOUN
gujaf-53	113	17	on	on	ADP
gujaf-53	113	18	earnings	earning	NOUN
gujaf-53	113	19	quality	quality	NOUN
gujaf-53	113	20	.	.	PUNCT
gujaf-53	114	1	robust	robust	ADJ
gujaf-53	114	2	generalized	generalized	ADJ
gujaf-53	114	3	least	least	ADJ
gujaf-53	114	4	squares	square	NOUN
gujaf-53	114	5	(	(	PUNCT
gujaf-53	114	6	rgls	rgls	PROPN
gujaf-53	114	7	)	)	PUNCT
gujaf-53	114	8	is	be	AUX
gujaf-53	114	9	considered	consider	VERB
gujaf-53	114	10	appropriate	appropriate	ADJ
gujaf-53	114	11	because	because	SCONJ
gujaf-53	114	12	it	it	PRON
gujaf-53	114	13	gives	give	VERB
gujaf-53	114	14	an	an	DET
gujaf-53	114	15	ideal	ideal	ADJ
gujaf-53	114	16	unbiased	unbiased	ADJ
gujaf-53	114	17	estimator	estimator	NOUN
gujaf-53	114	18	of	of	ADP
gujaf-53	114	19	β	β	PROPN
gujaf-53	114	20	for	for	ADP
gujaf-53	114	21	a	a	DET
gujaf-53	114	22	situation	situation	NOUN
gujaf-53	114	23	with	with	ADP
gujaf-53	114	24	heterogeneous	heterogeneous	ADJ
gujaf-53	114	25	variance	variance	NOUN
gujaf-53	114	26	.	.	PUNCT
gujaf-53	115	1	it	it	PRON
gujaf-53	115	2	helps	help	VERB
gujaf-53	115	3	in	in	ADP
gujaf-53	115	4	controlling	control	VERB
gujaf-53	115	5	for	for	ADP
gujaf-53	115	6	individual	individual	ADJ
gujaf-53	115	7	heterogeneity	heterogeneity	NOUN
gujaf-53	115	8	and	and	CCONJ
gujaf-53	115	9	provide	provide	VERB
gujaf-53	115	10	more	more	ADJ
gujaf-53	115	11	degrees	degree	NOUN
gujaf-53	115	12	of	of	ADP
gujaf-53	115	13	freedom	freedom	NOUN
gujaf-53	115	14	and	and	CCONJ
gujaf-53	115	15	more	more	ADJ
gujaf-53	115	16	efficiency	efficiency	NOUN
gujaf-53	115	17	(	(	PUNCT
gujaf-53	115	18	baltagi	baltagi	NOUN
gujaf-53	115	19	,	,	PUNCT
gujaf-53	115	20	2005	2005	NUM
gujaf-53	115	21	)	)	PUNCT
gujaf-53	115	22	.	.	PUNCT
gujaf-53	116	1	4	4	X
gujaf-53	116	2	.	.	NOUN
gujaf-53	116	3	results	result	NOUN
gujaf-53	116	4	and	and	CCONJ
gujaf-53	116	5	discussion	discussion	NOUN
gujaf-53	116	6	table	table	NOUN
gujaf-53	116	7	1	1	NUM
gujaf-53	116	8	:	:	PUNCT
gujaf-53	116	9	summary	summary	NOUN
gujaf-53	116	10	of	of	ADP
gujaf-53	116	11	descriptive	descriptive	ADJ
gujaf-53	116	12	statistics	statistic	NOUN
gujaf-53	116	13	variables	variable	NOUN
gujaf-53	116	14	mean	mean	VERB
gujaf-53	116	15	std	std	X
gujaf-53	116	16	.	.	PROPN
gujaf-53	116	17	dev	dev	PROPN
gujaf-53	116	18	.	.	PUNCT
gujaf-53	117	1	maximum	maximum	ADJ
gujaf-53	117	2	minimum	minimum	ADJ
gujaf-53	117	3	ernql	ernql	NOUN
gujaf-53	117	4	0.2844156	0.2844156	NUM
gujaf-53	117	5	0.0546992	0.0546992	NUM
gujaf-53	117	6	0.49	0.49	NUM
gujaf-53	117	7	0.11	0.11	NUM
gujaf-53	117	8	divpys	divpys	NOUN
gujaf-53	117	9	0.448375	0.448375	NUM
gujaf-53	117	10	0.2424881	0.2424881	NUM
gujaf-53	117	11	0.95	0.95	NUM
gujaf-53	117	12	0	0	NUM
gujaf-53	117	13	divsize	divsize	VERB
gujaf-53	117	14	5.875313	5.875313	NUM
gujaf-53	117	15	2.26986	2.26986	NUM
gujaf-53	117	16	7.98	7.98	NUM
gujaf-53	117	17	0	0	NUM
gujaf-53	117	18	gusau	gusau	ADJ
gujaf-53	117	19	journal	journal	NOUN
gujaf-53	117	20	of	of	ADP
gujaf-53	117	21	accounting	accounting	NOUN
gujaf-53	117	22	and	and	CCONJ
gujaf-53	117	23	finance	finance	NOUN
gujaf-53	117	24	,	,	PUNCT
gujaf-53	117	25	vol	vol	NOUN
gujaf-53	117	26	.	.	PROPN
gujaf-53	117	27	2	2	NUM
gujaf-53	117	28	,	,	PUNCT
gujaf-53	117	29	issue	issue	NOUN
gujaf-53	117	30	1	1	NUM
gujaf-53	117	31	,	,	PUNCT
gujaf-53	117	32	april	april	PROPN
gujaf-53	117	33	,	,	PUNCT
gujaf-53	117	34	2021	2021	NUM
gujaf-53	117	35	8	8	NUM
gujaf-53	117	36	divcg	divcg	VERB
gujaf-53	117	37	0.3834375	0.3834375	NUM
gujaf-53	118	1	0.2628516	0.2628516	NUM
gujaf-53	118	2	0.99	0.99	NUM
gujaf-53	118	3	0	0	NUM
gujaf-53	118	4	divper	divper	NOUN
gujaf-53	118	5	0.8125	0.8125	NUM
gujaf-53	118	6	0.3909237	0.3909237	NUM
gujaf-53	118	7	1	1	NUM
gujaf-53	118	8	0	0	NUM
gujaf-53	118	9	source	source	NOUN
gujaf-53	118	10	:	:	PUNCT
gujaf-53	118	11	output	output	NOUN
gujaf-53	118	12	from	from	ADP
gujaf-53	118	13	stata	stata	PROPN
gujaf-53	118	14	14	14	NUM
gujaf-53	118	15	(	(	PUNCT
gujaf-53	118	16	ernql	ernql	PROPN
gujaf-53	118	17	is	be	AUX
gujaf-53	118	18	earnings	earning	NOUN
gujaf-53	118	19	quality	quality	NOUN
gujaf-53	118	20	;	;	PUNCT
gujaf-53	118	21	divpys	divpys	NOUN
gujaf-53	118	22	is	be	AUX
gujaf-53	118	23	dividend	dividend	NOUN
gujaf-53	118	24	pay	pay	VERB
gujaf-53	118	25	-	-	PUNCT
gujaf-53	118	26	out	out	ADP
gujaf-53	118	27	status	status	NOUN
gujaf-53	118	28	;	;	PUNCT
gujaf-53	118	29	divsize	divsize	NOUN
gujaf-53	118	30	is	be	AUX
gujaf-53	118	31	dividend	dividend	NOUN
gujaf-53	118	32	size	size	NOUN
gujaf-53	118	33	;	;	PUNCT
gujaf-53	118	34	divcg	divcg	NOUN
gujaf-53	118	35	is	be	AUX
gujaf-53	118	36	dividend	dividend	NOUN
gujaf-53	118	37	changes	change	NOUN
gujaf-53	118	38	;	;	PUNCT
gujaf-53	118	39	divper	divper	NOUN
gujaf-53	118	40	is	be	AUX
gujaf-53	118	41	dividend	dividend	NOUN
gujaf-53	118	42	persistence	persistence	NOUN
gujaf-53	118	43	)	)	PUNCT
gujaf-53	118	44	the	the	DET
gujaf-53	118	45	results	result	NOUN
gujaf-53	118	46	in	in	ADP
gujaf-53	118	47	table	table	NOUN
gujaf-53	118	48	1	1	NUM
gujaf-53	118	49	indicate	indicate	VERB
gujaf-53	118	50	that	that	SCONJ
gujaf-53	118	51	the	the	DET
gujaf-53	118	52	mean	mean	ADJ
gujaf-53	118	53	value	value	NOUN
gujaf-53	118	54	of	of	ADP
gujaf-53	118	55	earnings	earning	NOUN
gujaf-53	118	56	quality	quality	NOUN
gujaf-53	118	57	(	(	PUNCT
gujaf-53	118	58	ernql	ernql	PROPN
gujaf-53	118	59	)	)	PUNCT
gujaf-53	118	60	is	be	AUX
gujaf-53	118	61	0.2844156	0.2844156	NUM
gujaf-53	118	62	,	,	PUNCT
gujaf-53	118	63	with	with	ADP
gujaf-53	118	64	a	a	DET
gujaf-53	118	65	standard	standard	ADJ
gujaf-53	118	66	deviation	deviation	NOUN
gujaf-53	118	67	of	of	ADP
gujaf-53	118	68	0.0546992	0.0546992	NUM
gujaf-53	118	69	,	,	PUNCT
gujaf-53	118	70	indicating	indicate	VERB
gujaf-53	118	71	that	that	SCONJ
gujaf-53	118	72	earnings	earning	NOUN
gujaf-53	118	73	quality	quality	NOUN
gujaf-53	118	74	data	datum	NOUN
gujaf-53	118	75	spread	spread	VERB
gujaf-53	118	76	around	around	ADP
gujaf-53	118	77	the	the	DET
gujaf-53	118	78	mean	mean	NOUN
gujaf-53	118	79	,	,	PUNCT
gujaf-53	118	80	with	with	ADP
gujaf-53	118	81	maximum	maximum	ADJ
gujaf-53	118	82	and	and	CCONJ
gujaf-53	118	83	minimum	minimum	ADJ
gujaf-53	118	84	values	value	NOUN
gujaf-53	118	85	of	of	ADP
gujaf-53	118	86	0.49	0.49	NUM
gujaf-53	118	87	and	and	CCONJ
gujaf-53	118	88	0.11	0.11	NUM
gujaf-53	118	89	,	,	PUNCT
gujaf-53	118	90	respectively	respectively	ADV
gujaf-53	118	91	.	.	PUNCT
gujaf-53	119	1	the	the	DET
gujaf-53	119	2	sample	sample	NOUN
gujaf-53	119	3	firms	firm	NOUN
gujaf-53	119	4	'	'	PART
gujaf-53	119	5	maximum	maximum	ADJ
gujaf-53	119	6	and	and	CCONJ
gujaf-53	119	7	minimum	minimum	ADJ
gujaf-53	119	8	dividend	dividend	NOUN
gujaf-53	119	9	paying	pay	VERB
gujaf-53	119	10	status	status	NOUN
gujaf-53	119	11	(	(	PUNCT
gujaf-53	119	12	divpys	divpys	NOUN
gujaf-53	119	13	)	)	PUNCT
gujaf-53	119	14	are	be	AUX
gujaf-53	119	15	0.95	0.95	NUM
gujaf-53	119	16	and	and	CCONJ
gujaf-53	119	17	0	0	NUM
gujaf-53	119	18	,	,	PUNCT
gujaf-53	119	19	respectively	respectively	ADV
gujaf-53	119	20	;	;	PUNCT
gujaf-53	119	21	the	the	DET
gujaf-53	119	22	minimal	minimal	ADJ
gujaf-53	119	23	value	value	NOUN
gujaf-53	119	24	of	of	ADP
gujaf-53	119	25	zero	zero	NUM
gujaf-53	119	26	indicates	indicate	VERB
gujaf-53	119	27	that	that	SCONJ
gujaf-53	119	28	the	the	DET
gujaf-53	119	29	listed	list	VERB
gujaf-53	119	30	manufacturing	manufacturing	NOUN
gujaf-53	119	31	firms	firm	NOUN
gujaf-53	119	32	did	do	AUX
gujaf-53	119	33	not	not	PART
gujaf-53	119	34	pay	pay	VERB
gujaf-53	119	35	dividends	dividend	NOUN
gujaf-53	119	36	in	in	ADP
gujaf-53	119	37	certain	certain	ADJ
gujaf-53	119	38	years	year	NOUN
gujaf-53	119	39	.	.	PUNCT
gujaf-53	120	1	furthermore	furthermore	ADV
gujaf-53	120	2	,	,	PUNCT
gujaf-53	120	3	the	the	DET
gujaf-53	120	4	standard	standard	ADJ
gujaf-53	120	5	deviation	deviation	NOUN
gujaf-53	120	6	of	of	ADP
gujaf-53	120	7	dividend	dividend	NOUN
gujaf-53	120	8	paying	pay	VERB
gujaf-53	120	9	status	status	NOUN
gujaf-53	120	10	(	(	PUNCT
gujaf-53	120	11	divpys	divpys	NOUN
gujaf-53	120	12	)	)	PUNCT
gujaf-53	120	13	is	be	AUX
gujaf-53	120	14	0.2424881	0.2424881	NUM
gujaf-53	120	15	,	,	PUNCT
gujaf-53	120	16	but	but	CCONJ
gujaf-53	120	17	the	the	DET
gujaf-53	120	18	mean	mean	ADJ
gujaf-53	120	19	value	value	NOUN
gujaf-53	120	20	is	be	AUX
gujaf-53	120	21	0.448375	0.448375	NUM
gujaf-53	120	22	,	,	PUNCT
gujaf-53	120	23	indicating	indicate	VERB
gujaf-53	120	24	that	that	SCONJ
gujaf-53	120	25	the	the	DET
gujaf-53	120	26	standard	standard	ADJ
gujaf-53	120	27	deviation	deviation	NOUN
gujaf-53	120	28	is	be	AUX
gujaf-53	120	29	concentrated	concentrate	VERB
gujaf-53	120	30	around	around	ADP
gujaf-53	120	31	the	the	DET
gujaf-53	120	32	mean	mean	NOUN
gujaf-53	120	33	since	since	SCONJ
gujaf-53	120	34	it	it	PRON
gujaf-53	120	35	is	be	AUX
gujaf-53	120	36	lower	low	ADJ
gujaf-53	120	37	than	than	ADP
gujaf-53	120	38	the	the	DET
gujaf-53	120	39	mean	mean	NOUN
gujaf-53	120	40	.	.	PUNCT
gujaf-53	121	1	in	in	ADP
gujaf-53	121	2	addition	addition	NOUN
gujaf-53	121	3	,	,	PUNCT
gujaf-53	121	4	the	the	DET
gujaf-53	121	5	sampled	sample	VERB
gujaf-53	121	6	companies	company	NOUN
gujaf-53	121	7	'	'	PART
gujaf-53	121	8	mean	mean	ADJ
gujaf-53	121	9	dividend	dividend	NOUN
gujaf-53	121	10	size	size	NOUN
gujaf-53	121	11	(	(	PUNCT
gujaf-53	121	12	divsize	divsize	NOUN
gujaf-53	121	13	)	)	PUNCT
gujaf-53	121	14	is	be	AUX
gujaf-53	121	15	5.875313	5.875313	NUM
gujaf-53	121	16	,	,	PUNCT
gujaf-53	121	17	with	with	ADP
gujaf-53	121	18	a	a	DET
gujaf-53	121	19	standard	standard	ADJ
gujaf-53	121	20	deviation	deviation	NOUN
gujaf-53	121	21	of	of	ADP
gujaf-53	121	22	2.26986	2.26986	NUM
gujaf-53	121	23	,	,	PUNCT
gujaf-53	121	24	and	and	CCONJ
gujaf-53	121	25	the	the	DET
gujaf-53	121	26	highest	high	ADJ
gujaf-53	121	27	and	and	CCONJ
gujaf-53	121	28	minimum	minimum	ADJ
gujaf-53	121	29	values	value	NOUN
gujaf-53	121	30	are	be	AUX
gujaf-53	121	31	7.98	7.98	NUM
gujaf-53	121	32	and	and	CCONJ
gujaf-53	121	33	0	0	NUM
gujaf-53	121	34	,	,	PUNCT
gujaf-53	121	35	respectively	respectively	ADV
gujaf-53	121	36	.	.	PUNCT
gujaf-53	122	1	the	the	DET
gujaf-53	122	2	mean	mean	NOUN
gujaf-53	122	3	of	of	ADP
gujaf-53	122	4	the	the	DET
gujaf-53	122	5	sampled	sample	VERB
gujaf-53	122	6	companies	company	NOUN
gujaf-53	122	7	'	'	PART
gujaf-53	122	8	dividend	dividend	NOUN
gujaf-53	122	9	changes	change	NOUN
gujaf-53	122	10	(	(	PUNCT
gujaf-53	122	11	divcg	divcg	NOUN
gujaf-53	122	12	)	)	PUNCT
gujaf-53	122	13	is	be	AUX
gujaf-53	122	14	0.3834375	0.3834375	NUM
gujaf-53	122	15	,	,	PUNCT
gujaf-53	122	16	with	with	ADP
gujaf-53	122	17	a	a	DET
gujaf-53	122	18	standard	standard	ADJ
gujaf-53	122	19	deviation	deviation	NOUN
gujaf-53	122	20	of	of	ADP
gujaf-53	122	21	0.2628516	0.2628516	NUM
gujaf-53	122	22	,	,	PUNCT
gujaf-53	122	23	and	and	CCONJ
gujaf-53	122	24	the	the	DET
gujaf-53	122	25	highest	high	ADJ
gujaf-53	122	26	and	and	CCONJ
gujaf-53	122	27	minimum	minimum	ADJ
gujaf-53	122	28	proportion	proportion	NOUN
gujaf-53	122	29	values	value	NOUN
gujaf-53	122	30	are	be	AUX
gujaf-53	122	31	0.99	0.99	NUM
gujaf-53	122	32	and	and	CCONJ
gujaf-53	122	33	0	0	NUM
gujaf-53	122	34	,	,	PUNCT
gujaf-53	122	35	respectively	respectively	ADV
gujaf-53	122	36	.	.	PUNCT
gujaf-53	123	1	the	the	DET
gujaf-53	123	2	mean	mean	ADJ
gujaf-53	123	3	value	value	NOUN
gujaf-53	123	4	of	of	ADP
gujaf-53	123	5	dividend	dividend	NOUN
gujaf-53	123	6	persistence	persistence	NOUN
gujaf-53	123	7	(	(	PUNCT
gujaf-53	123	8	divper	divper	NOUN
gujaf-53	123	9	)	)	PUNCT
gujaf-53	123	10	is	be	AUX
gujaf-53	123	11	0.8125	0.8125	NUM
gujaf-53	123	12	,	,	PUNCT
gujaf-53	123	13	with	with	ADP
gujaf-53	123	14	a	a	DET
gujaf-53	123	15	standard	standard	ADJ
gujaf-53	123	16	deviation	deviation	NOUN
gujaf-53	123	17	of	of	ADP
gujaf-53	123	18	0.3909237	0.3909237	NUM
gujaf-53	123	19	,	,	PUNCT
gujaf-53	123	20	and	and	CCONJ
gujaf-53	123	21	the	the	DET
gujaf-53	123	22	highest	high	ADJ
gujaf-53	123	23	and	and	CCONJ
gujaf-53	123	24	minimum	minimum	ADJ
gujaf-53	123	25	values	value	NOUN
gujaf-53	123	26	are	be	AUX
gujaf-53	123	27	1	1	NUM
gujaf-53	123	28	and	and	CCONJ
gujaf-53	123	29	0	0	NUM
gujaf-53	123	30	,	,	PUNCT
gujaf-53	123	31	respectively	respectively	ADV
gujaf-53	123	32	.	.	PUNCT
gujaf-53	124	1	table	table	NOUN
gujaf-53	124	2	2	2	NUM
gujaf-53	124	3	:	:	PUNCT
gujaf-53	124	4	correlation	correlation	NOUN
gujaf-53	124	5	matrix	matrix	NOUN
gujaf-53	124	6	of	of	ADP
gujaf-53	124	7	dependent	dependent	ADJ
gujaf-53	124	8	and	and	CCONJ
gujaf-53	124	9	independent	independent	ADJ
gujaf-53	124	10	variables	variable	NOUN
gujaf-53	124	11	ernql	ernql	ADJ
gujaf-53	124	12	divpys	divpys	NOUN
gujaf-53	124	13	divsize	divsize	VERB
gujaf-53	124	14	divcg	divcg	ADJ
gujaf-53	124	15	divper	divper	NOUN
gujaf-53	124	16	ernql	ernql	NOUN
gujaf-53	124	17	1	1	NUM
gujaf-53	124	18	divpys	divpys	NOUN
gujaf-53	124	19	0.2114	0.2114	NUM
gujaf-53	124	20	1	1	NUM
gujaf-53	124	21	divsize	divsize	VERB
gujaf-53	124	22	-0.0248	-0.0248	NOUN
gujaf-53	124	23	0.6278	0.6278	NUM
gujaf-53	124	24	1	1	NUM
gujaf-53	124	25	divcg	divcg	NOUN
gujaf-53	124	26	0.1682	0.1682	NUM
gujaf-53	124	27	0.3910	0.3910	NUM
gujaf-53	124	28	0.5441	0.5441	NUM
gujaf-53	124	29	1	1	NUM
gujaf-53	124	30	divper	divper	NOUN
gujaf-53	124	31	-0.0740	-0.0740	NOUN
gujaf-53	124	32	0.5401	0.5401	NUM
gujaf-53	124	33	0.7547	0.7547	NUM
gujaf-53	124	34	0.3696	0.3696	NUM
gujaf-53	124	35	1	1	NUM
gujaf-53	124	36	source	source	NOUN
gujaf-53	124	37	:	:	PUNCT
gujaf-53	124	38	output	output	NOUN
gujaf-53	124	39	from	from	ADP
gujaf-53	124	40	stata	stata	NOUN
gujaf-53	124	41	14	14	NUM
gujaf-53	124	42	.	.	PUNCT
gujaf-53	125	1	the	the	DET
gujaf-53	125	2	pearson	pearson	PROPN
gujaf-53	125	3	correlation	correlation	NOUN
gujaf-53	125	4	analysis	analysis	NOUN
gujaf-53	125	5	matrix	matrix	NOUN
gujaf-53	125	6	in	in	ADP
gujaf-53	125	7	table	table	NOUN
gujaf-53	125	8	2	2	NUM
gujaf-53	125	9	reveal	reveal	VERB
gujaf-53	125	10	that	that	DET
gujaf-53	125	11	dividend	dividend	NOUN
gujaf-53	125	12	paying	pay	VERB
gujaf-53	125	13	status	status	NOUN
gujaf-53	125	14	(	(	PUNCT
gujaf-53	125	15	divpys	divpys	NOUN
gujaf-53	125	16	)	)	PUNCT
gujaf-53	125	17	and	and	CCONJ
gujaf-53	125	18	dividend	dividend	NOUN
gujaf-53	125	19	changes	change	NOUN
gujaf-53	125	20	(	(	PUNCT
gujaf-53	125	21	divcg	divcg	NOUN
gujaf-53	125	22	)	)	PUNCT
gujaf-53	125	23	are	be	AUX
gujaf-53	125	24	positively	positively	ADV
gujaf-53	125	25	correlated	correlate	VERB
gujaf-53	125	26	with	with	ADP
gujaf-53	125	27	the	the	DET
gujaf-53	125	28	earnings	earning	NOUN
gujaf-53	125	29	quality	quality	NOUN
gujaf-53	125	30	.	.	PUNCT
gujaf-53	126	1	while	while	SCONJ
gujaf-53	126	2	dividend	dividend	NOUN
gujaf-53	126	3	size	size	NOUN
gujaf-53	126	4	(	(	PUNCT
gujaf-53	126	5	divsize	divsize	NOUN
gujaf-53	126	6	)	)	PUNCT
gujaf-53	126	7	and	and	CCONJ
gujaf-53	126	8	dividend	dividend	NOUN
gujaf-53	126	9	persistence	persistence	NOUN
gujaf-53	126	10	(	(	PUNCT
gujaf-53	126	11	divper	divper	NOUN
gujaf-53	126	12	)	)	PUNCT
gujaf-53	126	13	are	be	AUX
gujaf-53	126	14	adversely	adversely	ADV
gujaf-53	126	15	correlated	correlate	VERB
gujaf-53	126	16	with	with	ADP
gujaf-53	126	17	earnings	earning	NOUN
gujaf-53	126	18	quality	quality	NOUN
gujaf-53	126	19	of	of	ADP
gujaf-53	126	20	nigerian	nigerian	ADJ
gujaf-53	126	21	listed	list	VERB
gujaf-53	126	22	manufacturing	manufacturing	NOUN
gujaf-53	126	23	firms	firm	NOUN
gujaf-53	126	24	.	.	PUNCT
gujaf-53	127	1	dividend	dividend	NOUN
gujaf-53	127	2	size	size	NOUN
gujaf-53	127	3	(	(	PUNCT
gujaf-53	127	4	divsize	divsize	NOUN
gujaf-53	127	5	)	)	PUNCT
gujaf-53	127	6	and	and	CCONJ
gujaf-53	127	7	dividend	dividend	NOUN
gujaf-53	127	8	persistence	persistence	NOUN
gujaf-53	127	9	(	(	PUNCT
gujaf-53	127	10	divper	divper	NOUN
gujaf-53	127	11	)	)	PUNCT
gujaf-53	127	12	have	have	VERB
gujaf-53	127	13	the	the	DET
gujaf-53	127	14	highest	high	ADJ
gujaf-53	127	15	correlation	correlation	NOUN
gujaf-53	127	16	of	of	ADP
gujaf-53	127	17	0.75	0.75	NUM
gujaf-53	127	18	between	between	ADP
gujaf-53	127	19	independent	independent	ADJ
gujaf-53	127	20	variables	variable	NOUN
gujaf-53	127	21	.	.	PUNCT
gujaf-53	128	1	table	table	NOUN
gujaf-53	128	2	3	3	NUM
gujaf-53	128	3	:	:	PUNCT
gujaf-53	128	4	results	result	NOUN
gujaf-53	128	5	of	of	ADP
gujaf-53	128	6	multicollinearity	multicollinearity	NOUN
gujaf-53	128	7	test	test	NOUN
gujaf-53	128	8	variables	variable	NOUN
gujaf-53	128	9	vif	vif	PROPN
gujaf-53	128	10	tolerance	tolerance	NOUN
gujaf-53	128	11	divsize	divsize	VERB
gujaf-53	128	12	3.23	3.23	NUM
gujaf-53	128	13	0.309799	0.309799	NUM
gujaf-53	128	14	divper	divper	NOUN
gujaf-53	128	15	2.38	2.38	NUM
gujaf-53	128	16	0.420100	0.420100	NUM
gujaf-53	128	17	divpys	divpys	NOUN
gujaf-53	128	18	1.69	1.69	NUM
gujaf-53	128	19	0.591179	0.591179	NUM
gujaf-53	128	20	divcg	divcg	VERB
gujaf-53	128	21	1.44	1.44	NUM
gujaf-53	128	22	0.694762	0.694762	NUM
gujaf-53	128	23	mean	mean	NOUN
gujaf-53	128	24	vif	vif	PROPN
gujaf-53	128	25	2.18	2.18	NUM
gujaf-53	128	26	source	source	NOUN
gujaf-53	128	27	:	:	PUNCT
gujaf-53	128	28	output	output	NOUN
gujaf-53	128	29	from	from	ADP
gujaf-53	128	30	stata	stata	PROPN
gujaf-53	128	31	14	14	NUM
gujaf-53	128	32	.	.	PUNCT
gujaf-53	129	1	gusau	gusau	PROPN
gujaf-53	129	2	journal	journal	PROPN
gujaf-53	129	3	of	of	ADP
gujaf-53	129	4	accounting	accounting	NOUN
gujaf-53	129	5	and	and	CCONJ
gujaf-53	129	6	finance	finance	NOUN
gujaf-53	129	7	,	,	PUNCT
gujaf-53	129	8	vol	vol	NOUN
gujaf-53	129	9	.	.	PROPN
gujaf-53	129	10	2	2	NUM
gujaf-53	129	11	,	,	PUNCT
gujaf-53	129	12	issue	issue	NOUN
gujaf-53	129	13	1	1	NUM
gujaf-53	129	14	,	,	PUNCT
gujaf-53	129	15	april	april	PROPN
gujaf-53	129	16	,	,	PUNCT
gujaf-53	129	17	2021	2021	NUM
gujaf-53	129	18	9	9	NUM
gujaf-53	129	19	in	in	ADP
gujaf-53	129	20	the	the	DET
gujaf-53	129	21	robust	robust	ADJ
gujaf-53	129	22	generalized	generalized	ADJ
gujaf-53	129	23	least	least	ADJ
gujaf-53	129	24	square	square	ADJ
gujaf-53	129	25	model	model	NOUN
gujaf-53	129	26	,	,	PUNCT
gujaf-53	129	27	multicollinearity	multicollinearity	NOUN
gujaf-53	129	28	was	be	AUX
gujaf-53	129	29	identified	identify	VERB
gujaf-53	129	30	to	to	PART
gujaf-53	129	31	guarantee	guarantee	VERB
gujaf-53	129	32	that	that	SCONJ
gujaf-53	129	33	there	there	PRON
gujaf-53	129	34	was	be	VERB
gujaf-53	129	35	no	no	DET
gujaf-53	129	36	multicollinearity	multicollinearity	NOUN
gujaf-53	129	37	among	among	ADP
gujaf-53	129	38	the	the	DET
gujaf-53	129	39	independent	independent	ADJ
gujaf-53	129	40	variables	variable	NOUN
gujaf-53	129	41	.	.	PUNCT
gujaf-53	130	1	the	the	DET
gujaf-53	130	2	correlation	correlation	NOUN
gujaf-53	130	3	matrix	matrix	NOUN
gujaf-53	130	4	and	and	CCONJ
gujaf-53	130	5	the	the	DET
gujaf-53	130	6	variation	variation	NOUN
gujaf-53	130	7	inflation	inflation	NOUN
gujaf-53	130	8	factor	factor	NOUN
gujaf-53	130	9	(	(	PUNCT
gujaf-53	130	10	vif	vif	NOUN
gujaf-53	130	11	)	)	PUNCT
gujaf-53	130	12	can	can	AUX
gujaf-53	130	13	both	both	PRON
gujaf-53	130	14	be	be	AUX
gujaf-53	130	15	used	use	VERB
gujaf-53	130	16	to	to	PART
gujaf-53	130	17	analyze	analyze	VERB
gujaf-53	130	18	multicollinearity	multicollinearity	NOUN
gujaf-53	130	19	.	.	PUNCT
gujaf-53	131	1	based	base	VERB
gujaf-53	131	2	on	on	ADP
gujaf-53	131	3	the	the	DET
gujaf-53	131	4	results	result	NOUN
gujaf-53	131	5	in	in	ADP
gujaf-53	131	6	table	table	NOUN
gujaf-53	131	7	3	3	NUM
gujaf-53	131	8	,	,	PUNCT
gujaf-53	131	9	it	it	PRON
gujaf-53	131	10	is	be	AUX
gujaf-53	131	11	clear	clear	ADJ
gujaf-53	131	12	that	that	SCONJ
gujaf-53	131	13	the	the	DET
gujaf-53	131	14	tolerance	tolerance	NOUN
gujaf-53	131	15	value	value	NOUN
gujaf-53	131	16	for	for	ADP
gujaf-53	131	17	this	this	DET
gujaf-53	131	18	study	study	NOUN
gujaf-53	131	19	is	be	AUX
gujaf-53	131	20	between	between	ADP
gujaf-53	131	21	0.309799	0.309799	NUM
gujaf-53	131	22	and	and	CCONJ
gujaf-53	131	23	0.694762	0.694762	NUM
gujaf-53	131	24	,	,	PUNCT
gujaf-53	131	25	which	which	PRON
gujaf-53	131	26	is	be	AUX
gujaf-53	131	27	greater	great	ADJ
gujaf-53	131	28	than	than	ADP
gujaf-53	131	29	the	the	DET
gujaf-53	131	30	threshold	threshold	NOUN
gujaf-53	131	31	value	value	NOUN
gujaf-53	131	32	of	of	ADP
gujaf-53	131	33	0.10	0.10	NUM
gujaf-53	131	34	.	.	PUNCT
gujaf-53	132	1	while	while	SCONJ
gujaf-53	132	2	the	the	DET
gujaf-53	132	3	highest	high	ADJ
gujaf-53	132	4	vif	vif	NOUN
gujaf-53	132	5	value	value	NOUN
gujaf-53	132	6	is	be	AUX
gujaf-53	132	7	3.23	3.23	NUM
gujaf-53	132	8	,	,	PUNCT
gujaf-53	132	9	it	it	PRON
gujaf-53	132	10	is	be	AUX
gujaf-53	132	11	less	less	ADJ
gujaf-53	132	12	than	than	ADP
gujaf-53	132	13	the	the	DET
gujaf-53	132	14	10	10	NUM
gujaf-53	132	15	threshold	threshold	NOUN
gujaf-53	132	16	value	value	NOUN
gujaf-53	132	17	.	.	PUNCT
gujaf-53	133	1	since	since	SCONJ
gujaf-53	133	2	all	all	PRON
gujaf-53	133	3	of	of	ADP
gujaf-53	133	4	the	the	DET
gujaf-53	133	5	vif	vif	NOUN
gujaf-53	133	6	values	value	NOUN
gujaf-53	133	7	are	be	AUX
gujaf-53	133	8	below	below	ADP
gujaf-53	133	9	10	10	NUM
gujaf-53	133	10	,	,	PUNCT
gujaf-53	133	11	there	there	PRON
gujaf-53	133	12	is	be	VERB
gujaf-53	133	13	no	no	DET
gujaf-53	133	14	indication	indication	NOUN
gujaf-53	133	15	of	of	ADP
gujaf-53	133	16	multicollinearity	multicollinearity	NOUN
gujaf-53	133	17	between	between	ADP
gujaf-53	133	18	the	the	DET
gujaf-53	133	19	variables	variable	NOUN
gujaf-53	133	20	studied	study	VERB
gujaf-53	133	21	in	in	ADP
gujaf-53	133	22	this	this	DET
gujaf-53	133	23	study	study	NOUN
gujaf-53	133	24	.	.	PUNCT
gujaf-53	134	1	table	table	NOUN
gujaf-53	134	2	4	4	NUM
gujaf-53	134	3	:	:	PUNCT
gujaf-53	134	4	breusch	breusch	PROPN
gujaf-53	134	5	-	-	PUNCT
gujaf-53	134	6	pagan	pagan	ADJ
gujaf-53	134	7	/	/	SYM
gujaf-53	134	8	cook	cook	NOUN
gujaf-53	134	9	-	-	PUNCT
gujaf-53	134	10	weisbergtest	weisbergtest	NOUN
gujaf-53	134	11	for	for	ADP
gujaf-53	134	12	heteroskedasticity	heteroskedasticity	NOUN
gujaf-53	134	13	test	test	NOUN
gujaf-53	134	14	chi	chi	ADJ
gujaf-53	134	15	-	-	PUNCT
gujaf-53	134	16	square	square	ADJ
gujaf-53	134	17	prob	prob	NOUN
gujaf-53	134	18	>	>	SYM
gujaf-53	134	19	chi2	chi2	PROPN
gujaf-53	134	20	breusch	breusch	PROPN
gujaf-53	134	21	-	-	PUNCT
gujaf-53	134	22	pagan	pagan	ADJ
gujaf-53	134	23	/	/	SYM
gujaf-53	134	24	cook	cook	NOUN
gujaf-53	134	25	-	-	PUNCT
gujaf-53	134	26	weisberg	weisberg	PROPN
gujaf-53	134	27	0.05	0.05	NUM
gujaf-53	134	28	0.8316	0.8316	NUM
gujaf-53	134	29	source	source	NOUN
gujaf-53	134	30	:	:	PUNCT
gujaf-53	134	31	output	output	NOUN
gujaf-53	134	32	from	from	ADP
gujaf-53	134	33	stata	stata	NOUN
gujaf-53	134	34	14	14	NUM
gujaf-53	134	35	.	.	PUNCT
gujaf-53	135	1	one	one	NUM
gujaf-53	135	2	of	of	ADP
gujaf-53	135	3	the	the	DET
gujaf-53	135	4	key	key	ADJ
gujaf-53	135	5	requirements	requirement	NOUN
gujaf-53	135	6	of	of	ADP
gujaf-53	135	7	a	a	DET
gujaf-53	135	8	robust	robust	ADJ
gujaf-53	135	9	generalized	generalized	ADJ
gujaf-53	135	10	least	least	ADJ
gujaf-53	135	11	square	square	ADJ
gujaf-53	135	12	model	model	NOUN
gujaf-53	135	13	is	be	AUX
gujaf-53	135	14	that	that	SCONJ
gujaf-53	135	15	the	the	DET
gujaf-53	135	16	residuals	residual	NOUN
gujaf-53	135	17	should	should	AUX
gujaf-53	135	18	not	not	PART
gujaf-53	135	19	be	be	AUX
gujaf-53	135	20	heteroskedastic	heteroskedastic	ADJ
gujaf-53	135	21	(	(	PUNCT
gujaf-53	135	22	baltagi	baltagi	ADJ
gujaf-53	135	23	,	,	PUNCT
gujaf-53	135	24	2005	2005	NUM
gujaf-53	135	25	)	)	PUNCT
gujaf-53	135	26	.	.	PUNCT
gujaf-53	136	1	in	in	ADP
gujaf-53	136	2	this	this	DET
gujaf-53	136	3	study	study	NOUN
gujaf-53	136	4	,	,	PUNCT
gujaf-53	136	5	the	the	DET
gujaf-53	136	6	breusch	breusch	ADJ
gujaf-53	136	7	-	-	PUNCT
gujaf-53	136	8	pagan	pagan	ADJ
gujaf-53	136	9	test	test	NOUN
gujaf-53	136	10	is	be	AUX
gujaf-53	136	11	used	use	VERB
gujaf-53	136	12	to	to	PART
gujaf-53	136	13	determine	determine	VERB
gujaf-53	136	14	if	if	SCONJ
gujaf-53	136	15	residuals	residual	NOUN
gujaf-53	136	16	are	be	AUX
gujaf-53	136	17	heteroskedastic	heteroskedastic	ADJ
gujaf-53	136	18	.	.	PUNCT
gujaf-53	137	1	if	if	SCONJ
gujaf-53	137	2	the	the	DET
gujaf-53	137	3	p	p	NOUN
gujaf-53	137	4	-	-	PUNCT
gujaf-53	137	5	value	value	NOUN
gujaf-53	137	6	is	be	AUX
gujaf-53	137	7	(	(	PUNCT
gujaf-53	137	8	preferably	preferably	ADV
gujaf-53	137	9	)	)	PUNCT
gujaf-53	137	10	0.05	0.05	NUM
gujaf-53	137	11	or	or	CCONJ
gujaf-53	137	12	less	less	ADJ
gujaf-53	137	13	and	and	CCONJ
gujaf-53	137	14	there	there	PRON
gujaf-53	137	15	is	be	VERB
gujaf-53	137	16	significant	significant	ADJ
gujaf-53	137	17	evidence	evidence	NOUN
gujaf-53	137	18	of	of	ADP
gujaf-53	137	19	heteroskedasticity	heteroskedasticity	NOUN
gujaf-53	137	20	,	,	PUNCT
gujaf-53	137	21	the	the	DET
gujaf-53	137	22	null	null	ADJ
gujaf-53	137	23	hypothesis	hypothesis	NOUN
gujaf-53	137	24	is	be	AUX
gujaf-53	137	25	rejected	reject	VERB
gujaf-53	137	26	.	.	PUNCT
gujaf-53	138	1	a	a	DET
gujaf-53	138	2	big	big	ADJ
gujaf-53	138	3	chi	chi	NOUN
gujaf-53	138	4	-	-	PUNCT
gujaf-53	138	5	square	square	NOUN
gujaf-53	138	6	would	would	AUX
gujaf-53	138	7	imply	imply	VERB
gujaf-53	138	8	heteroscedasticity	heteroscedasticity	NOUN
gujaf-53	138	9	.	.	PUNCT
gujaf-53	139	1	because	because	SCONJ
gujaf-53	139	2	the	the	DET
gujaf-53	139	3	probability	probability	NOUN
gujaf-53	139	4	value	value	NOUN
gujaf-53	139	5	is	be	AUX
gujaf-53	139	6	not	not	PART
gujaf-53	139	7	significant	significant	ADJ
gujaf-53	139	8	,	,	PUNCT
gujaf-53	139	9	the	the	DET
gujaf-53	139	10	result	result	NOUN
gujaf-53	139	11	in	in	ADP
gujaf-53	139	12	table	table	NOUN
gujaf-53	139	13	4	4	NUM
gujaf-53	139	14	suggests	suggest	VERB
gujaf-53	139	15	that	that	SCONJ
gujaf-53	139	16	heteroskedasticity	heteroskedasticity	NOUN
gujaf-53	139	17	is	be	AUX
gujaf-53	139	18	not	not	PART
gujaf-53	139	19	a	a	DET
gujaf-53	139	20	threat	threat	NOUN
gujaf-53	139	21	(	(	PUNCT
gujaf-53	139	22	greater	great	ADJ
gujaf-53	139	23	than	than	ADP
gujaf-53	139	24	0.05	0.05	NUM
gujaf-53	139	25	)	)	PUNCT
gujaf-53	139	26	.	.	PUNCT
gujaf-53	140	1	table	table	NOUN
gujaf-53	140	2	5	5	NUM
gujaf-53	140	3	:	:	PUNCT
gujaf-53	140	4	results	result	NOUN
gujaf-53	140	5	of	of	ADP
gujaf-53	140	6	robust	robust	ADJ
gujaf-53	140	7	generalized	generalized	ADJ
gujaf-53	140	8	least	least	ADJ
gujaf-53	140	9	square	square	ADJ
gujaf-53	140	10	(	(	PUNCT
gujaf-53	140	11	rgls	rgls	PROPN
gujaf-53	140	12	)	)	PUNCT
gujaf-53	141	1	variables	variable	VERB
gujaf-53	141	2	coefficients	coefficient	VERB
gujaf-53	141	3	robust	robust	ADJ
gujaf-53	141	4	std	std	NOUN
gujaf-53	141	5	.	.	PUNCT
gujaf-53	142	1	error	error	NOUN
gujaf-53	142	2	z	z	NOUN
gujaf-53	142	3	-	-	PUNCT
gujaf-53	142	4	values	value	VERB
gujaf-53	142	5	p	p	NOUN
gujaf-53	142	6	-	-	PUNCT
gujaf-53	142	7	values	value	NOUN
gujaf-53	142	8	divpys	divpys	NOUN
gujaf-53	142	9	0.0844899	0.0844899	NUM
gujaf-53	142	10	0.0153665	0.0153665	NUM
gujaf-53	142	11	5.50	5.50	NUM
gujaf-53	142	12	0.000	0.000	NUM
gujaf-53	142	13	divsize	divsize	NOUN
gujaf-53	142	14	-0.0061794	-0.0061794	NOUN
gujaf-53	142	15	0.0024496	0.0024496	NUM
gujaf-53	142	16	-2.52	-2.52	NUM
gujaf-53	142	17	0.012	0.012	NUM
gujaf-53	142	18	divcg	divcg	NOUN
gujaf-53	142	19	0.046244	0.046244	NUM
gujaf-53	142	20	0.0134398	0.0134398	NUM
gujaf-53	142	21	3.44	3.44	NUM
gujaf-53	142	22	0.001	0.001	NUM
gujaf-53	142	23	divper	divper	NOUN
gujaf-53	142	24	-0.0230726	-0.0230726	NOUN
gujaf-53	143	1	0.0139	0.0139	NUM
gujaf-53	143	2	-1.66	-1.66	NUM
gujaf-53	143	3	0.092	0.092	NUM
gujaf-53	143	4	(	(	PUNCT
gujaf-53	143	5	constant	constant	ADJ
gujaf-53	143	6	)	)	PUNCT
gujaf-53	143	7	0.0025796	0.0025796	NUM
gujaf-53	143	8	0.004417	0.004417	NUM
gujaf-53	143	9	64.26	64.26	NUM
gujaf-53	143	10	0.000	0.000	NUM
gujaf-53	143	11	no	no	NOUN
gujaf-53	143	12	.	.	PUNCT
gujaf-53	143	13	of	of	ADP
gujaf-53	143	14	obs	obs	PROPN
gujaf-53	143	15	.	.	PUNCT
gujaf-53	144	1	320	320	NUM
gujaf-53	144	2	wald	wald	NOUN
gujaf-53	144	3	chi	chi	NOUN
gujaf-53	144	4	2	2	NUM
gujaf-53	144	5	33.59	33.59	NUM
gujaf-53	144	6	prob	prob	NOUN
gujaf-53	144	7	.	.	PUNCT
gujaf-53	145	1	0.0000	0.0000	NUM
gujaf-53	145	2	log	log	PROPN
gujaf-53	145	3	pseudolikelihood	pseudolikelihood	PROPN
gujaf-53	145	4	499.55804	499.55804	NUM
gujaf-53	145	5	source	source	NOUN
gujaf-53	145	6	:	:	PUNCT
gujaf-53	145	7	output	output	NOUN
gujaf-53	145	8	from	from	ADP
gujaf-53	145	9	stata	stata	NOUN
gujaf-53	145	10	14	14	NUM
gujaf-53	145	11	.	.	PUNCT
gujaf-53	146	1	the	the	DET
gujaf-53	146	2	results	result	NOUN
gujaf-53	146	3	in	in	ADP
gujaf-53	146	4	table	table	NOUN
gujaf-53	146	5	5	5	NUM
gujaf-53	146	6	show	show	VERB
gujaf-53	146	7	that	that	SCONJ
gujaf-53	146	8	dividend	dividend	NOUN
gujaf-53	146	9	paying	pay	VERB
gujaf-53	146	10	status	status	NOUN
gujaf-53	146	11	(	(	PUNCT
gujaf-53	146	12	divpys	divpys	NOUN
gujaf-53	146	13	)	)	PUNCT
gujaf-53	146	14	is	be	AUX
gujaf-53	146	15	statistically	statistically	ADV
gujaf-53	146	16	significant	significant	ADJ
gujaf-53	146	17	at	at	ADP
gujaf-53	146	18	the	the	DET
gujaf-53	146	19	1	1	NUM
gujaf-53	146	20	%	%	NOUN
gujaf-53	146	21	level	level	NOUN
gujaf-53	146	22	of	of	ADP
gujaf-53	146	23	significance	significance	NOUN
gujaf-53	146	24	,	,	PUNCT
gujaf-53	146	25	with	with	ADP
gujaf-53	146	26	a	a	DET
gujaf-53	146	27	coefficient	coefficient	NOUN
gujaf-53	146	28	of	of	ADP
gujaf-53	146	29	0.0844899	0.0844899	NUM
gujaf-53	146	30	,	,	PUNCT
gujaf-53	146	31	a	a	DET
gujaf-53	146	32	z	z	NOUN
gujaf-53	146	33	-	-	PUNCT
gujaf-53	146	34	value	value	NOUN
gujaf-53	146	35	of	of	ADP
gujaf-53	146	36	5.50	5.50	NUM
gujaf-53	146	37	,	,	PUNCT
gujaf-53	146	38	and	and	CCONJ
gujaf-53	146	39	a	a	DET
gujaf-53	146	40	p	p	NOUN
gujaf-53	146	41	-	-	PUNCT
gujaf-53	146	42	value	value	NOUN
gujaf-53	146	43	of	of	ADP
gujaf-53	146	44	0.000	0.000	NUM
gujaf-53	146	45	.	.	PUNCT
gujaf-53	147	1	this	this	PRON
gujaf-53	147	2	implies	imply	VERB
gujaf-53	147	3	that	that	SCONJ
gujaf-53	147	4	the	the	DET
gujaf-53	147	5	dividend	dividend	NOUN
gujaf-53	147	6	paying	pay	VERB
gujaf-53	147	7	status	status	NOUN
gujaf-53	147	8	(	(	PUNCT
gujaf-53	147	9	divpys	divpys	NOUN
gujaf-53	147	10	)	)	PUNCT
gujaf-53	147	11	of	of	ADP
gujaf-53	147	12	the	the	DET
gujaf-53	147	13	nigerian	nigerian	ADJ
gujaf-53	147	14	listed	list	VERB
gujaf-53	147	15	manufacturing	manufacturing	NOUN
gujaf-53	147	16	companies	company	NOUN
gujaf-53	147	17	has	have	VERB
gujaf-53	147	18	a	a	DET
gujaf-53	147	19	significant	significant	ADJ
gujaf-53	147	20	positive	positive	ADJ
gujaf-53	147	21	influence	influence	NOUN
gujaf-53	147	22	on	on	ADP
gujaf-53	147	23	the	the	DET
gujaf-53	147	24	earnings	earning	NOUN
gujaf-53	147	25	quality	quality	NOUN
gujaf-53	147	26	.	.	PUNCT
gujaf-53	148	1	this	this	PRON
gujaf-53	148	2	indicates	indicate	VERB
gujaf-53	148	3	that	that	SCONJ
gujaf-53	148	4	improving	improve	VERB
gujaf-53	148	5	the	the	DET
gujaf-53	148	6	dividend	dividend	NOUN
gujaf-53	148	7	-	-	PUNCT
gujaf-53	148	8	paying	pay	VERB
gujaf-53	148	9	status	status	NOUN
gujaf-53	148	10	of	of	ADP
gujaf-53	148	11	a	a	DET
gujaf-53	148	12	manufacturing	manufacture	VERB
gujaf-53	148	13	firm	firm	NOUN
gujaf-53	148	14	enhances	enhance	VERB
gujaf-53	148	15	the	the	DET
gujaf-53	148	16	earnings	earning	NOUN
gujaf-53	148	17	quality	quality	NOUN
gujaf-53	148	18	by	by	ADP
gujaf-53	148	19	0.0844899	0.0844899	NUM
gujaf-53	148	20	.	.	PUNCT
gujaf-53	149	1	as	as	ADP
gujaf-53	149	2	a	a	DET
gujaf-53	149	3	result	result	NOUN
gujaf-53	149	4	,	,	PUNCT
gujaf-53	149	5	the	the	DET
gujaf-53	149	6	research	research	NOUN
gujaf-53	149	7	rejects	reject	VERB
gujaf-53	149	8	null	null	ADJ
gujaf-53	149	9	hypothesis	hypothesis	NOUN
gujaf-53	149	10	one	one	NUM
gujaf-53	149	11	(	(	PUNCT
gujaf-53	149	12	h01	h01	NOUN
gujaf-53	149	13	)	)	PUNCT
gujaf-53	149	14	,	,	PUNCT
gujaf-53	149	15	which	which	PRON
gujaf-53	149	16	states	state	VERB
gujaf-53	149	17	that	that	SCONJ
gujaf-53	149	18	dividend	dividend	NOUN
gujaf-53	149	19	paying	pay	VERB
gujaf-53	149	20	status	status	NOUN
gujaf-53	149	21	has	have	VERB
gujaf-53	149	22	no	no	DET
gujaf-53	149	23	significant	significant	ADJ
gujaf-53	149	24	relationship	relationship	NOUN
gujaf-53	149	25	with	with	ADP
gujaf-53	149	26	the	the	DET
gujaf-53	149	27	earnings	earning	NOUN
gujaf-53	149	28	quality	quality	NOUN
gujaf-53	149	29	of	of	ADP
gujaf-53	149	30	nigerian	nigerian	ADJ
gujaf-53	149	31	listed	list	VERB
gujaf-53	149	32	manufacturing	manufacturing	NOUN
gujaf-53	149	33	companies	company	NOUN
gujaf-53	149	34	.	.	PUNCT
gujaf-53	150	1	the	the	DET
gujaf-53	150	2	results	result	NOUN
gujaf-53	150	3	also	also	ADV
gujaf-53	150	4	indicate	indicate	VERB
gujaf-53	150	5	that	that	DET
gujaf-53	150	6	dividend	dividend	NOUN
gujaf-53	150	7	size	size	NOUN
gujaf-53	150	8	(	(	PUNCT
gujaf-53	150	9	divsize	divsize	NOUN
gujaf-53	150	10	)	)	PUNCT
gujaf-53	150	11	has	have	VERB
gujaf-53	150	12	a	a	DET
gujaf-53	150	13	negative	negative	ADJ
gujaf-53	150	14	effect	effect	NOUN
gujaf-53	150	15	on	on	ADP
gujaf-53	150	16	the	the	DET
gujaf-53	150	17	earnings	earning	NOUN
gujaf-53	150	18	quality	quality	NOUN
gujaf-53	150	19	,	,	PUNCT
gujaf-53	150	20	with	with	ADP
gujaf-53	150	21	a	a	DET
gujaf-53	150	22	negative	negative	ADJ
gujaf-53	150	23	coefficient	coefficient	NOUN
gujaf-53	150	24	of	of	ADP
gujaf-53	150	25	-0.0061794	-0.0061794	NOUN
gujaf-53	150	26	and	and	CCONJ
gujaf-53	150	27	a	a	DET
gujaf-53	150	28	z	z	NOUN
gujaf-53	150	29	-	-	PUNCT
gujaf-53	150	30	value	value	NOUN
gujaf-53	150	31	of	of	ADP
gujaf-53	150	32	-2.52	-2.52	NUM
gujaf-53	150	33	and	and	CCONJ
gujaf-53	150	34	a	a	DET
gujaf-53	150	35	p	p	NOUN
gujaf-53	150	36	-	-	PUNCT
gujaf-53	150	37	value	value	NOUN
gujaf-53	150	38	of	of	ADP
gujaf-53	150	39	0.012	0.012	NUM
gujaf-53	150	40	.	.	PUNCT
gujaf-53	151	1	this	this	PRON
gujaf-53	151	2	means	mean	VERB
gujaf-53	151	3	that	that	SCONJ
gujaf-53	151	4	a	a	DET
gujaf-53	151	5	one	one	NUM
gujaf-53	151	6	-	-	PUNCT
gujaf-53	151	7	unit	unit	NOUN
gujaf-53	151	8	increase	increase	NOUN
gujaf-53	151	9	in	in	ADP
gujaf-53	151	10	dividend	dividend	NOUN
gujaf-53	151	11	size	size	NOUN
gujaf-53	151	12	(	(	PUNCT
gujaf-53	151	13	divsize	divsize	NOUN
gujaf-53	151	14	)	)	PUNCT
gujaf-53	151	15	will	will	AUX
gujaf-53	151	16	reduce	reduce	VERB
gujaf-53	151	17	earnings	earning	NOUN
gujaf-53	151	18	quality	quality	NOUN
gujaf-53	151	19	by	by	ADP
gujaf-53	151	20	gusau	gusau	ADJ
gujaf-53	151	21	journal	journal	PROPN
gujaf-53	151	22	of	of	ADP
gujaf-53	151	23	accounting	accounting	NOUN
gujaf-53	151	24	and	and	CCONJ
gujaf-53	151	25	finance	finance	NOUN
gujaf-53	151	26	,	,	PUNCT
gujaf-53	151	27	vol	vol	NOUN
gujaf-53	151	28	.	.	PROPN
gujaf-53	151	29	2	2	NUM
gujaf-53	151	30	,	,	PUNCT
gujaf-53	151	31	issue	issue	NOUN
gujaf-53	151	32	1	1	NUM
gujaf-53	151	33	,	,	PUNCT
gujaf-53	151	34	april	april	PROPN
gujaf-53	151	35	,	,	PUNCT
gujaf-53	151	36	2021	2021	NUM
gujaf-53	151	37	10	10	NUM
gujaf-53	151	38	0.0061794	0.0061794	NUM
gujaf-53	151	39	.	.	PUNCT
gujaf-53	152	1	as	as	ADP
gujaf-53	152	2	a	a	DET
gujaf-53	152	3	consequence	consequence	NOUN
gujaf-53	152	4	,	,	PUNCT
gujaf-53	152	5	the	the	DET
gujaf-53	152	6	study	study	NOUN
gujaf-53	152	7	disproves	disprove	VERB
gujaf-53	152	8	null	null	ADJ
gujaf-53	152	9	hypothesis	hypothesis	NOUN
gujaf-53	152	10	two	two	NUM
gujaf-53	152	11	(	(	PUNCT
gujaf-53	152	12	h02	h02	PROPN
gujaf-53	152	13	)	)	PUNCT
gujaf-53	152	14	,	,	PUNCT
gujaf-53	152	15	which	which	PRON
gujaf-53	152	16	claims	claim	VERB
gujaf-53	152	17	that	that	SCONJ
gujaf-53	152	18	dividend	dividend	NOUN
gujaf-53	152	19	size	size	NOUN
gujaf-53	152	20	has	have	VERB
gujaf-53	152	21	no	no	DET
gujaf-53	152	22	impact	impact	NOUN
gujaf-53	152	23	on	on	ADP
gujaf-53	152	24	the	the	DET
gujaf-53	152	25	earnings	earning	NOUN
gujaf-53	152	26	quality	quality	NOUN
gujaf-53	152	27	of	of	ADP
gujaf-53	152	28	nigerian	nigerian	ADJ
gujaf-53	152	29	listed	list	VERB
gujaf-53	152	30	manufacturing	manufacturing	NOUN
gujaf-53	152	31	companies	company	NOUN
gujaf-53	152	32	.	.	PUNCT
gujaf-53	153	1	furthermore	furthermore	ADV
gujaf-53	153	2	,	,	PUNCT
gujaf-53	153	3	according	accord	VERB
gujaf-53	153	4	to	to	ADP
gujaf-53	153	5	the	the	DET
gujaf-53	153	6	results	result	NOUN
gujaf-53	153	7	,	,	PUNCT
gujaf-53	153	8	dividend	dividend	NOUN
gujaf-53	153	9	changes	change	NOUN
gujaf-53	153	10	(	(	PUNCT
gujaf-53	153	11	divcg	divcg	NOUN
gujaf-53	153	12	)	)	PUNCT
gujaf-53	153	13	have	have	VERB
gujaf-53	153	14	a	a	DET
gujaf-53	153	15	coefficient	coefficient	NOUN
gujaf-53	153	16	of	of	ADP
gujaf-53	153	17	0.046244	0.046244	NUM
gujaf-53	153	18	,	,	PUNCT
gujaf-53	153	19	a	a	DET
gujaf-53	153	20	z	z	NOUN
gujaf-53	153	21	-	-	PUNCT
gujaf-53	153	22	value	value	NOUN
gujaf-53	153	23	of	of	ADP
gujaf-53	153	24	3.44	3.44	NUM
gujaf-53	153	25	,	,	PUNCT
gujaf-53	153	26	and	and	CCONJ
gujaf-53	153	27	a	a	DET
gujaf-53	153	28	p	p	NOUN
gujaf-53	153	29	-	-	PUNCT
gujaf-53	153	30	value	value	NOUN
gujaf-53	153	31	of	of	ADP
gujaf-53	153	32	0.001	0.001	NUM
gujaf-53	153	33	.	.	PUNCT
gujaf-53	154	1	that	that	PRON
gujaf-53	154	2	is	be	AUX
gujaf-53	154	3	less	less	ADJ
gujaf-53	154	4	than	than	ADP
gujaf-53	154	5	the	the	DET
gujaf-53	154	6	5	5	NUM
gujaf-53	154	7	%	%	NOUN
gujaf-53	154	8	level	level	NOUN
gujaf-53	154	9	of	of	ADP
gujaf-53	154	10	significance	significance	NOUN
gujaf-53	154	11	.	.	PUNCT
gujaf-53	155	1	this	this	PRON
gujaf-53	155	2	means	mean	VERB
gujaf-53	155	3	that	that	SCONJ
gujaf-53	155	4	dividend	dividend	NOUN
gujaf-53	155	5	changes	change	NOUN
gujaf-53	155	6	(	(	PUNCT
gujaf-53	155	7	divcg	divcg	NOUN
gujaf-53	155	8	)	)	PUNCT
gujaf-53	155	9	have	have	VERB
gujaf-53	155	10	a	a	DET
gujaf-53	155	11	significant	significant	ADJ
gujaf-53	155	12	impact	impact	NOUN
gujaf-53	155	13	on	on	ADP
gujaf-53	155	14	the	the	DET
gujaf-53	155	15	earnings	earning	NOUN
gujaf-53	155	16	quality	quality	NOUN
gujaf-53	155	17	of	of	ADP
gujaf-53	155	18	nigeria	nigeria	PROPN
gujaf-53	155	19	's	's	PART
gujaf-53	155	20	listed	list	VERB
gujaf-53	155	21	manufacturing	manufacturing	NOUN
gujaf-53	155	22	companies	company	NOUN
gujaf-53	155	23	.	.	PUNCT
gujaf-53	156	1	this	this	PRON
gujaf-53	156	2	suggests	suggest	VERB
gujaf-53	156	3	that	that	SCONJ
gujaf-53	156	4	for	for	SCONJ
gujaf-53	156	5	every	every	DET
gujaf-53	156	6	unit	unit	NOUN
gujaf-53	156	7	rise	rise	VERB
gujaf-53	156	8	in	in	ADP
gujaf-53	156	9	dividends	dividend	NOUN
gujaf-53	156	10	,	,	PUNCT
gujaf-53	156	11	listed	list	VERB
gujaf-53	156	12	manufacturing	manufacturing	NOUN
gujaf-53	156	13	companies	company	NOUN
gujaf-53	156	14	in	in	ADP
gujaf-53	156	15	nigeria	nigeria	PROPN
gujaf-53	156	16	's	's	PART
gujaf-53	156	17	earnings	earning	NOUN
gujaf-53	156	18	quality	quality	NOUN
gujaf-53	156	19	improves	improve	VERB
gujaf-53	156	20	by	by	ADP
gujaf-53	156	21	0.046	0.046	NUM
gujaf-53	156	22	percent	percent	NOUN
gujaf-53	156	23	.	.	PUNCT
gujaf-53	157	1	as	as	ADP
gujaf-53	157	2	a	a	DET
gujaf-53	157	3	consequence	consequence	NOUN
gujaf-53	157	4	,	,	PUNCT
gujaf-53	157	5	the	the	DET
gujaf-53	157	6	research	research	NOUN
gujaf-53	157	7	rejects	reject	VERB
gujaf-53	157	8	null	null	ADJ
gujaf-53	157	9	hypothesis	hypothesis	NOUN
gujaf-53	157	10	three	three	NUM
gujaf-53	157	11	(	(	PUNCT
gujaf-53	157	12	h03	h03	NOUN
gujaf-53	157	13	)	)	PUNCT
gujaf-53	157	14	,	,	PUNCT
gujaf-53	157	15	which	which	PRON
gujaf-53	157	16	argues	argue	VERB
gujaf-53	157	17	that	that	SCONJ
gujaf-53	157	18	dividend	dividend	NOUN
gujaf-53	157	19	changes	change	NOUN
gujaf-53	157	20	have	have	VERB
gujaf-53	157	21	no	no	DET
gujaf-53	157	22	significant	significant	ADJ
gujaf-53	157	23	impact	impact	NOUN
gujaf-53	157	24	on	on	ADP
gujaf-53	157	25	the	the	DET
gujaf-53	157	26	earnings	earning	NOUN
gujaf-53	157	27	quality	quality	NOUN
gujaf-53	157	28	of	of	ADP
gujaf-53	157	29	nigeria	nigeria	PROPN
gujaf-53	157	30	's	's	PART
gujaf-53	157	31	publicly	publicly	ADV
gujaf-53	157	32	listed	list	VERB
gujaf-53	157	33	manufacturing	manufacturing	NOUN
gujaf-53	157	34	companies	company	NOUN
gujaf-53	157	35	.	.	PUNCT
gujaf-53	158	1	according	accord	VERB
gujaf-53	158	2	to	to	ADP
gujaf-53	158	3	the	the	DET
gujaf-53	158	4	results	result	NOUN
gujaf-53	158	5	generated	generate	VERB
gujaf-53	158	6	from	from	ADP
gujaf-53	158	7	robust	robust	ADJ
gujaf-53	158	8	generalised	generalise	VERB
gujaf-53	158	9	least	least	ADV
gujaf-53	158	10	square	square	ADJ
gujaf-53	158	11	,	,	PUNCT
gujaf-53	158	12	dividend	dividend	NOUN
gujaf-53	158	13	persistence	persistence	NOUN
gujaf-53	158	14	has	have	VERB
gujaf-53	158	15	a	a	DET
gujaf-53	158	16	coefficient	coefficient	NOUN
gujaf-53	158	17	of	of	ADP
gujaf-53	158	18	-0.0230726	-0.0230726	NOUN
gujaf-53	158	19	,	,	PUNCT
gujaf-53	158	20	a	a	DET
gujaf-53	158	21	z	z	NOUN
gujaf-53	158	22	-	-	PUNCT
gujaf-53	158	23	value	value	NOUN
gujaf-53	158	24	of	of	ADP
gujaf-53	158	25	-1.66	-1.66	NOUN
gujaf-53	158	26	,	,	PUNCT
gujaf-53	158	27	and	and	CCONJ
gujaf-53	158	28	a	a	DET
gujaf-53	158	29	p	p	NOUN
gujaf-53	158	30	-	-	PUNCT
gujaf-53	158	31	value	value	NOUN
gujaf-53	158	32	of	of	ADP
gujaf-53	158	33	0.092	0.092	NUM
gujaf-53	158	34	,	,	PUNCT
gujaf-53	158	35	all	all	PRON
gujaf-53	158	36	of	of	ADP
gujaf-53	158	37	which	which	PRON
gujaf-53	158	38	are	be	AUX
gujaf-53	158	39	more	more	ADJ
gujaf-53	158	40	than	than	ADP
gujaf-53	158	41	the	the	DET
gujaf-53	158	42	5	5	NUM
gujaf-53	158	43	%	%	NOUN
gujaf-53	158	44	level	level	NOUN
gujaf-53	158	45	of	of	ADP
gujaf-53	158	46	significance	significance	NOUN
gujaf-53	158	47	.	.	PUNCT
gujaf-53	159	1	dividend	dividend	NOUN
gujaf-53	159	2	persistence	persistence	NOUN
gujaf-53	159	3	has	have	VERB
gujaf-53	159	4	no	no	DET
gujaf-53	159	5	significant	significant	ADJ
gujaf-53	159	6	impact	impact	NOUN
gujaf-53	159	7	on	on	ADP
gujaf-53	159	8	the	the	DET
gujaf-53	159	9	earnings	earning	NOUN
gujaf-53	159	10	quality	quality	NOUN
gujaf-53	159	11	of	of	ADP
gujaf-53	159	12	publicly	publicly	ADV
gujaf-53	159	13	listed	list	VERB
gujaf-53	159	14	manufacturing	manufacturing	NOUN
gujaf-53	159	15	companies	company	NOUN
gujaf-53	159	16	as	as	ADP
gujaf-53	159	17	a	a	DET
gujaf-53	159	18	result	result	NOUN
gujaf-53	159	19	of	of	ADP
gujaf-53	159	20	this	this	DET
gujaf-53	159	21	conclusion	conclusion	NOUN
gujaf-53	159	22	.	.	PUNCT
gujaf-53	160	1	as	as	ADP
gujaf-53	160	2	a	a	DET
gujaf-53	160	3	consequence	consequence	NOUN
gujaf-53	160	4	of	of	ADP
gujaf-53	160	5	this	this	DET
gujaf-53	160	6	finding	finding	NOUN
gujaf-53	160	7	,	,	PUNCT
gujaf-53	160	8	the	the	DET
gujaf-53	160	9	study	study	NOUN
gujaf-53	160	10	accepts	accept	VERB
gujaf-53	160	11	null	null	ADJ
gujaf-53	160	12	hypothesis	hypothesis	NOUN
gujaf-53	160	13	four	four	NUM
gujaf-53	160	14	(	(	PUNCT
gujaf-53	160	15	h04	h04	NOUN
gujaf-53	160	16	)	)	PUNCT
gujaf-53	160	17	,	,	PUNCT
gujaf-53	160	18	which	which	PRON
gujaf-53	160	19	argues	argue	VERB
gujaf-53	160	20	that	that	SCONJ
gujaf-53	160	21	dividend	dividend	NOUN
gujaf-53	160	22	persistence	persistence	NOUN
gujaf-53	160	23	has	have	VERB
gujaf-53	160	24	no	no	DET
gujaf-53	160	25	significant	significant	ADJ
gujaf-53	160	26	impact	impact	NOUN
gujaf-53	160	27	on	on	ADP
gujaf-53	160	28	the	the	DET
gujaf-53	160	29	earnings	earning	NOUN
gujaf-53	160	30	quality	quality	NOUN
gujaf-53	160	31	of	of	ADP
gujaf-53	160	32	publicly	publicly	ADV
gujaf-53	160	33	listed	list	VERB
gujaf-53	160	34	manufacturing	manufacturing	NOUN
gujaf-53	160	35	companies	company	NOUN
gujaf-53	160	36	in	in	ADP
gujaf-53	160	37	nigeria	nigeria	PROPN
gujaf-53	160	38	.	.	PUNCT
gujaf-53	161	1	4.1	4.1	NUM
gujaf-53	161	2	dividend	dividend	NOUN
gujaf-53	161	3	paying	pay	VERB
gujaf-53	161	4	status	status	NOUN
gujaf-53	161	5	and	and	CCONJ
gujaf-53	161	6	earnings	earning	NOUN
gujaf-53	161	7	quality	quality	NOUN
gujaf-53	161	8	the	the	DET
gujaf-53	161	9	findings	finding	NOUN
gujaf-53	161	10	from	from	ADP
gujaf-53	161	11	the	the	DET
gujaf-53	161	12	robust	robust	ADJ
gujaf-53	161	13	generalised	generalise	VERB
gujaf-53	161	14	least	least	ADJ
gujaf-53	161	15	square	square	ADJ
gujaf-53	161	16	analysis	analysis	NOUN
gujaf-53	161	17	show	show	VERB
gujaf-53	161	18	that	that	SCONJ
gujaf-53	161	19	dividend	dividend	NOUN
gujaf-53	161	20	paying	pay	VERB
gujaf-53	161	21	status	status	NOUN
gujaf-53	161	22	has	have	VERB
gujaf-53	161	23	a	a	DET
gujaf-53	161	24	significant	significant	ADJ
gujaf-53	161	25	positive	positive	ADJ
gujaf-53	161	26	impact	impact	NOUN
gujaf-53	161	27	on	on	ADP
gujaf-53	161	28	the	the	DET
gujaf-53	161	29	earnings	earning	NOUN
gujaf-53	161	30	quality	quality	NOUN
gujaf-53	161	31	of	of	ADP
gujaf-53	161	32	listed	list	VERB
gujaf-53	161	33	manufacturing	manufacturing	NOUN
gujaf-53	161	34	companies	company	NOUN
gujaf-53	161	35	in	in	ADP
gujaf-53	161	36	nigeria	nigeria	PROPN
gujaf-53	161	37	,	,	PUNCT
gujaf-53	161	38	implying	imply	VERB
gujaf-53	161	39	that	that	SCONJ
gujaf-53	161	40	as	as	ADP
gujaf-53	161	41	dividend	dividend	NOUN
gujaf-53	161	42	paying	pay	VERB
gujaf-53	161	43	status	status	NOUN
gujaf-53	161	44	rises	rise	NOUN
gujaf-53	161	45	,	,	PUNCT
gujaf-53	161	46	earnings	earning	NOUN
gujaf-53	161	47	quality	quality	NOUN
gujaf-53	161	48	rises	rise	VERB
gujaf-53	161	49	as	as	ADV
gujaf-53	161	50	well	well	ADV
gujaf-53	161	51	.	.	PUNCT
gujaf-53	162	1	this	this	DET
gujaf-53	162	2	study	study	NOUN
gujaf-53	162	3	backs	back	VERB
gujaf-53	162	4	up	up	ADP
gujaf-53	162	5	sirait	sirait	NOUN
gujaf-53	162	6	&	&	CCONJ
gujaf-53	162	7	siregar	siregar	NOUN
gujaf-53	162	8	's	's	PART
gujaf-53	162	9	(	(	PUNCT
gujaf-53	162	10	2014	2014	NUM
gujaf-53	162	11	)	)	PUNCT
gujaf-53	162	12	findings	finding	NOUN
gujaf-53	162	13	,	,	PUNCT
gujaf-53	162	14	which	which	PRON
gujaf-53	162	15	indicated	indicate	VERB
gujaf-53	162	16	a	a	DET
gujaf-53	162	17	positive	positive	ADJ
gujaf-53	162	18	significant	significant	ADJ
gujaf-53	162	19	relationship	relationship	NOUN
gujaf-53	162	20	between	between	ADP
gujaf-53	162	21	dividend	dividend	NOUN
gujaf-53	162	22	paying	pay	VERB
gujaf-53	162	23	status	status	NOUN
gujaf-53	162	24	and	and	CCONJ
gujaf-53	162	25	earnings	earning	NOUN
gujaf-53	162	26	quality	quality	NOUN
gujaf-53	162	27	.	.	PUNCT
gujaf-53	163	1	meanwhile	meanwhile	ADV
gujaf-53	163	2	,	,	PUNCT
gujaf-53	163	3	the	the	DET
gujaf-53	163	4	results	result	NOUN
gujaf-53	163	5	of	of	ADP
gujaf-53	163	6	this	this	DET
gujaf-53	163	7	study	study	NOUN
gujaf-53	163	8	contradict	contradict	VERB
gujaf-53	163	9	breeden	breeden	PROPN
gujaf-53	163	10	(	(	PUNCT
gujaf-53	163	11	2003	2003	NUM
gujaf-53	163	12	)	)	PUNCT
gujaf-53	163	13	's	's	PART
gujaf-53	163	14	findings	finding	NOUN
gujaf-53	163	15	,	,	PUNCT
gujaf-53	163	16	which	which	PRON
gujaf-53	163	17	found	find	VERB
gujaf-53	163	18	no	no	DET
gujaf-53	163	19	link	link	NOUN
gujaf-53	163	20	between	between	ADP
gujaf-53	163	21	dividend	dividend	NOUN
gujaf-53	163	22	paying	pay	VERB
gujaf-53	163	23	status	status	NOUN
gujaf-53	163	24	and	and	CCONJ
gujaf-53	163	25	earnings	earning	NOUN
gujaf-53	163	26	quality	quality	NOUN
gujaf-53	163	27	.	.	PUNCT
gujaf-53	164	1	4.2	4.2	NUM
gujaf-53	164	2	dividend	dividend	NOUN
gujaf-53	164	3	size	size	NOUN
gujaf-53	164	4	and	and	CCONJ
gujaf-53	164	5	earnings	earning	NOUN
gujaf-53	164	6	quality	quality	NOUN
gujaf-53	164	7	however	however	ADV
gujaf-53	164	8	,	,	PUNCT
gujaf-53	164	9	the	the	DET
gujaf-53	164	10	research	research	NOUN
gujaf-53	164	11	found	find	VERB
gujaf-53	164	12	that	that	SCONJ
gujaf-53	164	13	dividend	dividend	NOUN
gujaf-53	164	14	size	size	NOUN
gujaf-53	164	15	has	have	VERB
gujaf-53	164	16	a	a	DET
gujaf-53	164	17	significant	significant	ADJ
gujaf-53	164	18	negative	negative	ADJ
gujaf-53	164	19	impact	impact	NOUN
gujaf-53	164	20	on	on	ADP
gujaf-53	164	21	the	the	DET
gujaf-53	164	22	earnings	earning	NOUN
gujaf-53	164	23	quality	quality	NOUN
gujaf-53	164	24	of	of	ADP
gujaf-53	164	25	publicly	publicly	ADV
gujaf-53	164	26	traded	trade	VERB
gujaf-53	164	27	manufacturing	manufacturing	NOUN
gujaf-53	164	28	companies	company	NOUN
gujaf-53	164	29	in	in	ADP
gujaf-53	164	30	nigeria	nigeria	PROPN
gujaf-53	164	31	.	.	PUNCT
gujaf-53	165	1	as	as	ADP
gujaf-53	165	2	dividend	dividend	NOUN
gujaf-53	165	3	size	size	NOUN
gujaf-53	165	4	increases	increase	NOUN
gujaf-53	165	5	,	,	PUNCT
gujaf-53	165	6	the	the	DET
gujaf-53	165	7	earnings	earning	NOUN
gujaf-53	165	8	quality	quality	NOUN
gujaf-53	165	9	of	of	ADP
gujaf-53	165	10	publicly	publicly	ADV
gujaf-53	165	11	traded	trade	VERB
gujaf-53	165	12	manufacturing	manufacturing	NOUN
gujaf-53	165	13	companies	company	NOUN
gujaf-53	165	14	in	in	ADP
gujaf-53	165	15	nigeria	nigeria	PROPN
gujaf-53	165	16	decreases	decrease	VERB
gujaf-53	165	17	by	by	ADP
gujaf-53	165	18	0.0061794	0.0061794	NUM
gujaf-53	165	19	.	.	PUNCT
gujaf-53	166	1	the	the	DET
gujaf-53	166	2	findings	finding	NOUN
gujaf-53	166	3	of	of	ADP
gujaf-53	166	4	this	this	DET
gujaf-53	166	5	investigation	investigation	NOUN
gujaf-53	166	6	support	support	VERB
gujaf-53	166	7	the	the	DET
gujaf-53	166	8	findings	finding	NOUN
gujaf-53	166	9	of	of	ADP
gujaf-53	166	10	pathak	pathak	PROPN
gujaf-53	166	11	and	and	CCONJ
gujaf-53	166	12	ranajee	ranajee	PROPN
gujaf-53	166	13	(	(	PUNCT
gujaf-53	166	14	2020	2020	NUM
gujaf-53	166	15	)	)	PUNCT
gujaf-53	166	16	.	.	PUNCT
gujaf-53	167	1	meanwhile	meanwhile	ADV
gujaf-53	167	2	,	,	PUNCT
gujaf-53	167	3	this	this	DET
gujaf-53	167	4	study	study	NOUN
gujaf-53	167	5	's	's	PART
gujaf-53	167	6	findings	finding	NOUN
gujaf-53	167	7	contradict	contradict	VERB
gujaf-53	167	8	caskey	caskey	PROPN
gujaf-53	167	9	and	and	CCONJ
gujaf-53	167	10	hanlon	hanlon	PROPN
gujaf-53	167	11	's	's	PART
gujaf-53	167	12	(	(	PUNCT
gujaf-53	167	13	2005	2005	NUM
gujaf-53	167	14	)	)	PUNCT
gujaf-53	167	15	,	,	PUNCT
gujaf-53	167	16	which	which	PRON
gujaf-53	167	17	found	find	VERB
gujaf-53	167	18	no	no	DET
gujaf-53	167	19	significant	significant	ADJ
gujaf-53	167	20	relationship	relationship	NOUN
gujaf-53	167	21	between	between	ADP
gujaf-53	167	22	dividend	dividend	NOUN
gujaf-53	167	23	size	size	NOUN
gujaf-53	167	24	and	and	CCONJ
gujaf-53	167	25	earnings	earning	NOUN
gujaf-53	167	26	quality	quality	NOUN
gujaf-53	167	27	.	.	PUNCT
gujaf-53	168	1	4.3	4.3	NUM
gujaf-53	168	2	dividend	dividend	NOUN
gujaf-53	168	3	changes	change	NOUN
gujaf-53	168	4	and	and	CCONJ
gujaf-53	168	5	earnings	earning	NOUN
gujaf-53	168	6	quality	quality	NOUN
gujaf-53	168	7	dividend	dividend	NOUN
gujaf-53	168	8	changes	change	NOUN
gujaf-53	168	9	have	have	VERB
gujaf-53	168	10	a	a	DET
gujaf-53	168	11	positive	positive	ADJ
gujaf-53	168	12	significant	significant	ADJ
gujaf-53	168	13	effect	effect	NOUN
gujaf-53	168	14	on	on	ADP
gujaf-53	168	15	earnings	earning	NOUN
gujaf-53	168	16	quality	quality	NOUN
gujaf-53	168	17	of	of	ADP
gujaf-53	168	18	listed	list	VERB
gujaf-53	168	19	manufacturing	manufacturing	NOUN
gujaf-53	168	20	firms	firm	NOUN
gujaf-53	168	21	in	in	ADP
gujaf-53	168	22	nigeria	nigeria	PROPN
gujaf-53	168	23	,	,	PUNCT
gujaf-53	168	24	according	accord	VERB
gujaf-53	168	25	to	to	ADP
gujaf-53	168	26	the	the	DET
gujaf-53	168	27	results	result	NOUN
gujaf-53	168	28	from	from	ADP
gujaf-53	168	29	robust	robust	ADJ
gujaf-53	168	30	generalized	generalized	ADJ
gujaf-53	168	31	least	least	ADJ
gujaf-53	168	32	square	square	ADJ
gujaf-53	168	33	,	,	PUNCT
gujaf-53	168	34	which	which	PRON
gujaf-53	168	35	means	mean	VERB
gujaf-53	168	36	that	that	SCONJ
gujaf-53	168	37	as	as	SCONJ
gujaf-53	168	38	dividend	dividend	NOUN
gujaf-53	168	39	changes	change	NOUN
gujaf-53	168	40	increase	increase	NOUN
gujaf-53	168	41	,	,	PUNCT
gujaf-53	168	42	earnings	earning	NOUN
gujaf-53	168	43	quality	quality	NOUN
gujaf-53	168	44	of	of	ADP
gujaf-53	168	45	listed	list	VERB
gujaf-53	168	46	manufacturing	manufacturing	NOUN
gujaf-53	168	47	firms	firm	NOUN
gujaf-53	168	48	in	in	ADP
gujaf-53	168	49	nigeria	nigeria	PROPN
gujaf-53	168	50	will	will	AUX
gujaf-53	168	51	also	also	ADV
gujaf-53	168	52	increase	increase	VERB
gujaf-53	168	53	.	.	PUNCT
gujaf-53	169	1	the	the	DET
gujaf-53	169	2	findings	finding	NOUN
gujaf-53	169	3	of	of	ADP
gujaf-53	169	4	the	the	DET
gujaf-53	169	5	study	study	NOUN
gujaf-53	169	6	agree	agree	VERB
gujaf-53	169	7	with	with	ADP
gujaf-53	169	8	those	those	PRON
gujaf-53	169	9	of	of	ADP
gujaf-53	169	10	nissim	nissim	PROPN
gujaf-53	169	11	and	and	CCONJ
gujaf-53	169	12	ziv	ziv	PROPN
gujaf-53	169	13	(	(	PUNCT
gujaf-53	169	14	2001	2001	NUM
gujaf-53	169	15	)	)	PUNCT
gujaf-53	169	16	,	,	PUNCT
gujaf-53	169	17	but	but	CCONJ
gujaf-53	169	18	they	they	PRON
gujaf-53	169	19	contradict	contradict	VERB
gujaf-53	169	20	those	those	PRON
gujaf-53	169	21	of	of	ADP
gujaf-53	169	22	ibrahim	ibrahim	PROPN
gujaf-53	169	23	,	,	PUNCT
gujaf-53	169	24	bala	bala	PROPN
gujaf-53	169	25	,	,	PUNCT
gujaf-53	169	26	and	and	CCONJ
gujaf-53	169	27	garba	garba	PROPN
gujaf-53	169	28	(	(	PUNCT
gujaf-53	169	29	2015	2015	NUM
gujaf-53	169	30	)	)	PUNCT
gujaf-53	169	31	,	,	PUNCT
gujaf-53	169	32	who	who	PRON
gujaf-53	169	33	showed	show	VERB
gujaf-53	169	34	an	an	DET
gujaf-53	169	35	insignificant	insignificant	ADJ
gujaf-53	169	36	relationship	relationship	NOUN
gujaf-53	169	37	between	between	ADP
gujaf-53	169	38	dividend	dividend	NOUN
gujaf-53	169	39	changes	change	NOUN
gujaf-53	169	40	and	and	CCONJ
gujaf-53	169	41	earnings	earning	NOUN
gujaf-53	169	42	quality	quality	NOUN
gujaf-53	169	43	.	.	PUNCT
gujaf-53	170	1	gusau	gusau	ADJ
gujaf-53	170	2	journal	journal	PROPN
gujaf-53	170	3	of	of	ADP
gujaf-53	170	4	accounting	accounting	NOUN
gujaf-53	170	5	and	and	CCONJ
gujaf-53	170	6	finance	finance	NOUN
gujaf-53	170	7	,	,	PUNCT
gujaf-53	170	8	vol	vol	NOUN
gujaf-53	170	9	.	.	PROPN
gujaf-53	170	10	2	2	NUM
gujaf-53	170	11	,	,	PUNCT
gujaf-53	170	12	issue	issue	NOUN
gujaf-53	170	13	1	1	NUM
gujaf-53	170	14	,	,	PUNCT
gujaf-53	170	15	april	april	PROPN
gujaf-53	170	16	,	,	PUNCT
gujaf-53	170	17	2021	2021	NUM
gujaf-53	170	18	11	11	NUM
gujaf-53	170	19	4.4	4.4	NUM
gujaf-53	170	20	dividend	dividend	NOUN
gujaf-53	170	21	persistence	persistence	NOUN
gujaf-53	170	22	and	and	CCONJ
gujaf-53	170	23	earnings	earning	NOUN
gujaf-53	170	24	quality	quality	NOUN
gujaf-53	170	25	the	the	DET
gujaf-53	170	26	study	study	NOUN
gujaf-53	170	27	revealed	reveal	VERB
gujaf-53	170	28	that	that	SCONJ
gujaf-53	170	29	dividend	dividend	NOUN
gujaf-53	170	30	persistence	persistence	NOUN
gujaf-53	170	31	had	have	VERB
gujaf-53	170	32	no	no	DET
gujaf-53	170	33	significant	significant	ADJ
gujaf-53	170	34	effect	effect	NOUN
gujaf-53	170	35	on	on	ADP
gujaf-53	170	36	the	the	DET
gujaf-53	170	37	earnings	earning	NOUN
gujaf-53	170	38	quality	quality	NOUN
gujaf-53	170	39	of	of	ADP
gujaf-53	170	40	nigerian	nigerian	ADJ
gujaf-53	170	41	listed	list	VERB
gujaf-53	170	42	manufacturing	manufacturing	NOUN
gujaf-53	170	43	firms	firm	NOUN
gujaf-53	170	44	throughout	throughout	ADP
gujaf-53	170	45	the	the	DET
gujaf-53	170	46	time	time	NOUN
gujaf-53	170	47	period	period	NOUN
gujaf-53	170	48	under	under	ADP
gujaf-53	170	49	consideration	consideration	NOUN
gujaf-53	170	50	.	.	PUNCT
gujaf-53	171	1	the	the	DET
gujaf-53	171	2	findings	finding	NOUN
gujaf-53	171	3	of	of	ADP
gujaf-53	171	4	the	the	DET
gujaf-53	171	5	study	study	NOUN
gujaf-53	171	6	agree	agree	VERB
gujaf-53	171	7	with	with	ADP
gujaf-53	171	8	those	those	PRON
gujaf-53	171	9	of	of	ADP
gujaf-53	171	10	de	de	X
gujaf-53	171	11	sousa	sousa	PROPN
gujaf-53	171	12	,	,	PUNCT
gujaf-53	171	13	martins	martin	NOUN
gujaf-53	171	14	,	,	PUNCT
gujaf-53	171	15	giro	giro	PROPN
gujaf-53	171	16	,	,	PUNCT
gujaf-53	171	17	and	and	CCONJ
gujaf-53	171	18	nakamura	nakamura	NOUN
gujaf-53	171	19	(	(	PUNCT
gujaf-53	171	20	2018	2018	NUM
gujaf-53	171	21	)	)	PUNCT
gujaf-53	171	22	,	,	PUNCT
gujaf-53	171	23	but	but	CCONJ
gujaf-53	171	24	they	they	PRON
gujaf-53	171	25	contradict	contradict	VERB
gujaf-53	171	26	those	those	PRON
gujaf-53	171	27	of	of	ADP
gujaf-53	171	28	sirait	sirait	NOUN
gujaf-53	171	29	&	&	CCONJ
gujaf-53	171	30	siregar	siregar	ADJ
gujaf-53	171	31	(	(	PUNCT
gujaf-53	171	32	2014	2014	NUM
gujaf-53	171	33	)	)	PUNCT
gujaf-53	171	34	,	,	PUNCT
gujaf-53	171	35	who	who	PRON
gujaf-53	171	36	discovered	discover	VERB
gujaf-53	171	37	a	a	DET
gujaf-53	171	38	relationship	relationship	NOUN
gujaf-53	171	39	between	between	ADP
gujaf-53	171	40	dividend	dividend	NOUN
gujaf-53	171	41	persistence	persistence	NOUN
gujaf-53	171	42	and	and	CCONJ
gujaf-53	171	43	earnings	earning	NOUN
gujaf-53	171	44	quality	quality	NOUN
gujaf-53	171	45	.	.	PUNCT
gujaf-53	172	1	5	5	X
gujaf-53	172	2	.	.	X
gujaf-53	172	3	conclusion	conclusion	NOUN
gujaf-53	172	4	according	accord	VERB
gujaf-53	172	5	to	to	ADP
gujaf-53	172	6	the	the	DET
gujaf-53	172	7	findings	finding	NOUN
gujaf-53	172	8	of	of	ADP
gujaf-53	172	9	the	the	DET
gujaf-53	172	10	study	study	NOUN
gujaf-53	172	11	,	,	PUNCT
gujaf-53	172	12	dividend	dividend	NOUN
gujaf-53	172	13	paying	pay	VERB
gujaf-53	172	14	status	status	NOUN
gujaf-53	172	15	has	have	VERB
gujaf-53	172	16	a	a	DET
gujaf-53	172	17	significant	significant	ADJ
gujaf-53	172	18	positive	positive	ADJ
gujaf-53	172	19	impact	impact	NOUN
gujaf-53	172	20	on	on	ADP
gujaf-53	172	21	the	the	DET
gujaf-53	172	22	earnings	earning	NOUN
gujaf-53	172	23	quality	quality	NOUN
gujaf-53	172	24	of	of	ADP
gujaf-53	172	25	listed	list	VERB
gujaf-53	172	26	manufacturing	manufacturing	NOUN
gujaf-53	172	27	companies	company	NOUN
gujaf-53	172	28	in	in	ADP
gujaf-53	172	29	nigeria	nigeria	PROPN
gujaf-53	172	30	,	,	PUNCT
gujaf-53	172	31	implying	imply	VERB
gujaf-53	172	32	that	that	SCONJ
gujaf-53	172	33	a	a	DET
gujaf-53	172	34	favourable	favourable	ADJ
gujaf-53	172	35	dividend	dividend	NOUN
gujaf-53	172	36	paying	pay	VERB
gujaf-53	172	37	status	status	NOUN
gujaf-53	172	38	improves	improve	VERB
gujaf-53	172	39	the	the	DET
gujaf-53	172	40	earnings	earning	NOUN
gujaf-53	172	41	quality	quality	NOUN
gujaf-53	172	42	of	of	ADP
gujaf-53	172	43	listed	list	VERB
gujaf-53	172	44	manufacturing	manufacturing	NOUN
gujaf-53	172	45	companies	company	NOUN
gujaf-53	172	46	in	in	ADP
gujaf-53	172	47	nigeria	nigeria	PROPN
gujaf-53	172	48	.	.	PUNCT
gujaf-53	173	1	the	the	DET
gujaf-53	173	2	study	study	NOUN
gujaf-53	173	3	also	also	ADV
gujaf-53	173	4	discovered	discover	VERB
gujaf-53	173	5	that	that	SCONJ
gujaf-53	173	6	the	the	DET
gujaf-53	173	7	size	size	NOUN
gujaf-53	173	8	of	of	ADP
gujaf-53	173	9	the	the	DET
gujaf-53	173	10	dividend	dividend	NOUN
gujaf-53	173	11	had	have	VERB
gujaf-53	173	12	a	a	DET
gujaf-53	173	13	significant	significant	ADJ
gujaf-53	173	14	negative	negative	ADJ
gujaf-53	173	15	impact	impact	NOUN
gujaf-53	173	16	on	on	ADP
gujaf-53	173	17	the	the	DET
gujaf-53	173	18	earnings	earning	NOUN
gujaf-53	173	19	quality	quality	NOUN
gujaf-53	173	20	of	of	ADP
gujaf-53	173	21	nigerian	nigerian	ADJ
gujaf-53	173	22	listed	list	VERB
gujaf-53	173	23	manufacturing	manufacturing	NOUN
gujaf-53	173	24	firms	firm	NOUN
gujaf-53	173	25	,	,	PUNCT
gujaf-53	173	26	implying	imply	VERB
gujaf-53	173	27	that	that	SCONJ
gujaf-53	173	28	as	as	SCONJ
gujaf-53	173	29	dividends	dividend	NOUN
gujaf-53	173	30	paid	pay	VERB
gujaf-53	173	31	increases	increase	NOUN
gujaf-53	173	32	,	,	PUNCT
gujaf-53	173	33	earnings	earning	NOUN
gujaf-53	173	34	quality	quality	NOUN
gujaf-53	173	35	decreases	decrease	VERB
gujaf-53	173	36	.	.	PUNCT
gujaf-53	174	1	furthermore	furthermore	ADV
gujaf-53	174	2	,	,	PUNCT
gujaf-53	174	3	the	the	DET
gujaf-53	174	4	study	study	NOUN
gujaf-53	174	5	discovered	discover	VERB
gujaf-53	174	6	that	that	SCONJ
gujaf-53	174	7	dividend	dividend	NOUN
gujaf-53	174	8	changes	change	NOUN
gujaf-53	174	9	have	have	VERB
gujaf-53	174	10	a	a	DET
gujaf-53	174	11	significant	significant	ADJ
gujaf-53	174	12	positive	positive	ADJ
gujaf-53	174	13	impact	impact	NOUN
gujaf-53	174	14	on	on	ADP
gujaf-53	174	15	the	the	DET
gujaf-53	174	16	earnings	earning	NOUN
gujaf-53	174	17	quality	quality	NOUN
gujaf-53	174	18	of	of	ADP
gujaf-53	174	19	publicly	publicly	ADV
gujaf-53	174	20	traded	trade	VERB
gujaf-53	174	21	manufacturing	manufacturing	NOUN
gujaf-53	174	22	companies	company	NOUN
gujaf-53	174	23	in	in	ADP
gujaf-53	174	24	nigeria	nigeria	PROPN
gujaf-53	174	25	,	,	PUNCT
gujaf-53	174	26	suggesting	suggest	VERB
gujaf-53	174	27	that	that	SCONJ
gujaf-53	174	28	the	the	PRON
gujaf-53	174	29	greater	great	ADJ
gujaf-53	174	30	the	the	DET
gujaf-53	174	31	number	number	NOUN
gujaf-53	174	32	of	of	ADP
gujaf-53	174	33	dividend	dividend	NOUN
gujaf-53	174	34	changes	change	NOUN
gujaf-53	174	35	,	,	PUNCT
gujaf-53	174	36	the	the	PRON
gujaf-53	174	37	higher	high	ADJ
gujaf-53	174	38	the	the	DET
gujaf-53	174	39	earnings	earning	NOUN
gujaf-53	174	40	quality	quality	NOUN
gujaf-53	174	41	.	.	PUNCT
gujaf-53	175	1	the	the	DET
gujaf-53	175	2	earnings	earning	NOUN
gujaf-53	175	3	quality	quality	NOUN
gujaf-53	175	4	of	of	ADP
gujaf-53	175	5	listed	list	VERB
gujaf-53	175	6	manufacturing	manufacturing	NOUN
gujaf-53	175	7	companies	company	NOUN
gujaf-53	175	8	in	in	ADP
gujaf-53	175	9	nigeria	nigeria	PROPN
gujaf-53	175	10	has	have	VERB
gujaf-53	175	11	no	no	DET
gujaf-53	175	12	significant	significant	ADJ
gujaf-53	175	13	link	link	NOUN
gujaf-53	175	14	to	to	PART
gujaf-53	175	15	dividend	dividend	VERB
gujaf-53	175	16	persistence	persistence	NOUN
gujaf-53	175	17	.	.	PUNCT
gujaf-53	176	1	this	this	PRON
gujaf-53	176	2	suggests	suggest	VERB
gujaf-53	176	3	that	that	SCONJ
gujaf-53	176	4	paying	pay	VERB
gujaf-53	176	5	dividends	dividend	NOUN
gujaf-53	176	6	on	on	ADP
gujaf-53	176	7	a	a	DET
gujaf-53	176	8	regular	regular	ADJ
gujaf-53	176	9	basis	basis	NOUN
gujaf-53	176	10	has	have	VERB
gujaf-53	176	11	no	no	DET
gujaf-53	176	12	effect	effect	NOUN
gujaf-53	176	13	on	on	ADP
gujaf-53	176	14	the	the	DET
gujaf-53	176	15	earnings	earning	NOUN
gujaf-53	176	16	quality	quality	NOUN
gujaf-53	176	17	of	of	ADP
gujaf-53	176	18	nigerian	nigerian	ADJ
gujaf-53	176	19	listed	list	VERB
gujaf-53	176	20	industrial	industrial	ADJ
gujaf-53	176	21	companies	company	NOUN
gujaf-53	176	22	.	.	PUNCT
gujaf-53	177	1	as	as	ADP
gujaf-53	177	2	a	a	DET
gujaf-53	177	3	result	result	NOUN
gujaf-53	177	4	,	,	PUNCT
gujaf-53	177	5	the	the	DET
gujaf-53	177	6	study	study	NOUN
gujaf-53	177	7	recommends	recommend	VERB
gujaf-53	177	8	that	that	SCONJ
gujaf-53	177	9	since	since	SCONJ
gujaf-53	177	10	earnings	earning	NOUN
gujaf-53	177	11	obtained	obtain	VERB
gujaf-53	177	12	through	through	ADP
gujaf-53	177	13	manipulation	manipulation	NOUN
gujaf-53	177	14	do	do	AUX
gujaf-53	177	15	not	not	PART
gujaf-53	177	16	generate	generate	VERB
gujaf-53	177	17	cash	cash	NOUN
gujaf-53	177	18	and	and	CCONJ
gujaf-53	177	19	can	can	AUX
gujaf-53	177	20	not	not	PART
gujaf-53	177	21	be	be	AUX
gujaf-53	177	22	used	use	VERB
gujaf-53	177	23	to	to	PART
gujaf-53	177	24	pay	pay	VERB
gujaf-53	177	25	dividends	dividend	NOUN
gujaf-53	177	26	,	,	PUNCT
gujaf-53	177	27	nigerian	nigerian	ADJ
gujaf-53	177	28	manufacturing	manufacturing	NOUN
gujaf-53	177	29	companies	company	NOUN
gujaf-53	177	30	should	should	AUX
gujaf-53	177	31	adopt	adopt	VERB
gujaf-53	177	32	a	a	DET
gujaf-53	177	33	dividend	dividend	NOUN
gujaf-53	177	34	payout	payout	NOUN
gujaf-53	177	35	strategy	strategy	NOUN
gujaf-53	177	36	that	that	PRON
gujaf-53	177	37	includes	include	VERB
gujaf-53	177	38	paying	pay	VERB
gujaf-53	177	39	cash	cash	NOUN
gujaf-53	177	40	dividends	dividend	NOUN
gujaf-53	177	41	and	and	CCONJ
gujaf-53	177	42	maintaining	maintain	VERB
gujaf-53	177	43	a	a	DET
gujaf-53	177	44	high	high	ADJ
gujaf-53	177	45	level	level	NOUN
gujaf-53	177	46	of	of	ADP
gujaf-53	177	47	earnings	earning	NOUN
gujaf-53	177	48	quality	quality	NOUN
gujaf-53	177	49	.	.	PUNCT
gujaf-53	178	1	references	reference	NOUN
gujaf-53	178	2	ahmed	ahme	VERB
gujaf-53	178	3	,	,	PUNCT
gujaf-53	178	4	t.	t.	NOUN
gujaf-53	178	5	a.	a.	NOUN
gujaf-53	178	6	(	(	PUNCT
gujaf-53	178	7	2014	2014	NUM
gujaf-53	178	8	)	)	PUNCT
gujaf-53	178	9	.	.	PUNCT
gujaf-53	179	1	managerial	managerial	ADJ
gujaf-53	179	2	characteristics	characteristic	NOUN
gujaf-53	179	3	and	and	CCONJ
gujaf-53	179	4	earnings	earning	NOUN
gujaf-53	179	5	quality	quality	NOUN
gujaf-53	179	6	of	of	ADP
gujaf-53	179	7	listed	list	VERB
gujaf-53	179	8	banks	bank	NOUN
gujaf-53	179	9	in	in	ADP
gujaf-53	179	10	nigeria	nigeria	PROPN
gujaf-53	179	11	.	.	PUNCT
gujaf-53	180	1	unpublished	unpublished	ADJ
gujaf-53	180	2	doctoral	doctoral	ADJ
gujaf-53	180	3	dissertation	dissertation	NOUN
gujaf-53	180	4	,	,	PUNCT
gujaf-53	180	5	ahmadu	ahmadu	PROPN
gujaf-53	180	6	bello	bello	PROPN
gujaf-53	180	7	university	university	PROPN
gujaf-53	180	8	,	,	PUNCT
gujaf-53	180	9	zaria	zaria	PROPN
gujaf-53	180	10	,	,	PUNCT
gujaf-53	180	11	nigeria	nigeria	PROPN
gujaf-53	180	12	.	.	PUNCT
gujaf-53	181	1	doi:10.13140	doi:10.13140	PROPN
gujaf-53	181	2	/	/	SYM
gujaf-53	181	3	rg.2.2.11875.78883	rg.2.2.11875.78883	PROPN
gujaf-53	181	4	amberger	amberger	ADJ
gujaf-53	181	5	,	,	PUNCT
gujaf-53	181	6	h.	h.	PROPN
gujaf-53	181	7	j.	j.	PROPN
gujaf-53	181	8	(	(	PUNCT
gujaf-53	181	9	2017	2017	NUM
gujaf-53	181	10	)	)	PUNCT
gujaf-53	181	11	.	.	PUNCT
gujaf-53	182	1	tax	tax	NOUN
gujaf-53	182	2	uncertainty	uncertainty	NOUN
gujaf-53	182	3	and	and	CCONJ
gujaf-53	182	4	dividend	dividend	NOUN
gujaf-53	182	5	payouts	payout	NOUN
gujaf-53	182	6	.	.	PUNCT
gujaf-53	183	1	wu	wu	PROPN
gujaf-53	183	2	international	international	PROPN
gujaf-53	183	3	taxation	taxation	PROPN
gujaf-53	183	4	research	research	NOUN
gujaf-53	183	5	paper	paper	NOUN
gujaf-53	183	6	series	series	PROPN
gujaf-53	183	7	no	no	PROPN
gujaf-53	183	8	.	.	PROPN
gujaf-53	183	9	2017	2017	NUM
gujaf-53	183	10	-	-	SYM
gujaf-53	183	11	04	04	NUM
gujaf-53	183	12	.	.	PUNCT
gujaf-53	184	1	http://dx.doi.org/10.2139/ssrn.2945877	http://dx.doi.org/10.2139/ssrn.2945877	PROPN
gujaf-53	184	2	baltagi	baltagi	PROPN
gujaf-53	184	3	,	,	PUNCT
gujaf-53	184	4	b.h	b.h	PROPN
gujaf-53	184	5	.	.	PUNCT
gujaf-53	184	6	(	(	PUNCT
gujaf-53	184	7	2005	2005	NUM
gujaf-53	184	8	)	)	PUNCT
gujaf-53	184	9	econometric	econometric	ADJ
gujaf-53	184	10	analysis	analysis	NOUN
gujaf-53	184	11	of	of	ADP
gujaf-53	184	12	panel	panel	NOUN
gujaf-53	184	13	data	datum	NOUN
gujaf-53	184	14	.	.	PUNCT
gujaf-53	185	1	(	(	PUNCT
gujaf-53	185	2	3	3	NUM
gujaf-53	185	3	rd	rd	NOUN
gujaf-53	185	4	ed	ed	NOUN
gujaf-53	185	5	.	.	PUNCT
gujaf-53	185	6	)	)	PUNCT
gujaf-53	185	7	.	.	PUNCT
gujaf-53	186	1	new	new	PROPN
gujaf-53	186	2	york	york	PROPN
gujaf-53	186	3	:	:	PUNCT
gujaf-53	186	4	john	john	PROPN
gujaf-53	186	5	wiley	wiley	PROPN
gujaf-53	186	6	&	&	CCONJ
gujaf-53	186	7	sons	sons	PROPN
gujaf-53	186	8	inc	inc	PROPN
gujaf-53	186	9	.	.	PROPN
gujaf-53	186	10	biddle	biddle	PROPN
gujaf-53	186	11	,	,	PUNCT
gujaf-53	186	12	g.c	g.c	PROPN
gujaf-53	186	13	.	.	PROPN
gujaf-53	186	14	,	,	PUNCT
gujaf-53	186	15	hilary	hilary	PROPN
gujaf-53	186	16	,	,	PUNCT
gujaf-53	186	17	g.	g.	PROPN
gujaf-53	186	18	&	&	CCONJ
gujaf-53	186	19	verdi	verdi	PROPN
gujaf-53	186	20	,	,	PUNCT
gujaf-53	186	21	r.s	r.s	PROPN
gujaf-53	186	22	.	.	PROPN
gujaf-53	186	23	(	(	PUNCT
gujaf-53	186	24	2009	2009	NUM
gujaf-53	186	25	)	)	PUNCT
gujaf-53	186	26	.	.	PUNCT
gujaf-53	187	1	how	how	SCONJ
gujaf-53	187	2	does	do	AUX
gujaf-53	187	3	financial	financial	ADJ
gujaf-53	187	4	reporting	reporting	NOUN
gujaf-53	187	5	quality	quality	NOUN
gujaf-53	187	6	relate	relate	VERB
gujaf-53	187	7	to	to	ADP
gujaf-53	187	8	investment	investment	NOUN
gujaf-53	187	9	efficiency	efficiency	NOUN
gujaf-53	187	10	?	?	PUNCT
gujaf-53	188	1	journal	journal	NOUN
gujaf-53	188	2	of	of	ADP
gujaf-53	188	3	accounting	accounting	NOUN
gujaf-53	188	4	and	and	CCONJ
gujaf-53	188	5	economics	economic	NOUN
gujaf-53	188	6	,	,	PUNCT
gujaf-53	188	7	48(23	48(23	NOUN
gujaf-53	188	8	)	)	PUNCT
gujaf-53	188	9	,	,	PUNCT
gujaf-53	188	10	112	112	NUM
gujaf-53	188	11	-	-	SYM
gujaf-53	188	12	131	131	NUM
gujaf-53	188	13	.	.	PUNCT
gujaf-53	189	1	doi.org/10.1016/j.jacceco.2009.09.001	doi.org/10.1016/j.jacceco.2009.09.001	PROPN
gujaf-53	189	2	breeden	breeden	PROPN
gujaf-53	189	3	,	,	PUNCT
gujaf-53	189	4	r.	r.	PROPN
gujaf-53	189	5	c	c	PROPN
gujaf-53	189	6	(	(	PUNCT
gujaf-53	189	7	2003	2003	NUM
gujaf-53	189	8	)	)	PUNCT
gujaf-53	189	9	.	.	PUNCT
gujaf-53	190	1	restoring	restore	VERB
gujaf-53	190	2	trust	trust	NOUN
gujaf-53	190	3	:	:	PUNCT
gujaf-53	190	4	report	report	NOUN
gujaf-53	190	5	to	to	ADP
gujaf-53	190	6	the	the	DET
gujaf-53	190	7	hon	hon	PROPN
gujaf-53	190	8	.	.	PUNCT
gujaf-53	191	1	jed	jed	PROPN
gujaf-53	191	2	s.	s.	PROPN
gujaf-53	191	3	rakoff	rakoff	PROPN
gujaf-53	191	4	,	,	PUNCT
gujaf-53	191	5	the	the	DET
gujaf-53	191	6	united	united	PROPN
gujaf-53	191	7	states	states	PROPN
gujaf-53	191	8	district	district	PROPN
gujaf-53	191	9	court	court	NOUN
gujaf-53	191	10	for	for	ADP
gujaf-53	191	11	the	the	DET
gujaf-53	191	12	southern	southern	ADJ
gujaf-53	191	13	district	district	NOUN
gujaf-53	191	14	of	of	ADP
gujaf-53	191	15	new	new	PROPN
gujaf-53	191	16	york	york	PROPN
gujaf-53	191	17	on	on	ADP
gujaf-53	191	18	corporate	corporate	ADJ
gujaf-53	191	19	governance	governance	NOUN
gujaf-53	191	20	for	for	ADP
gujaf-53	191	21	the	the	DET
gujaf-53	191	22	future	future	NOUN
gujaf-53	191	23	of	of	ADP
gujaf-53	191	24	mci	mci	PROPN
gujaf-53	191	25	,	,	PUNCT
gujaf-53	191	26	inc	inc	PROPN
gujaf-53	191	27	.	.	PROPN
gujaf-53	191	28	retrieved	retrieve	VERB
gujaf-53	191	29	from	from	ADP
gujaf-53	191	30	http://www.law.du.edu/images/uploads/restoring-trust.pdf	http://www.law.du.edu/images/uploads/restoring-trust.pdf	PROPN
gujaf-53	191	31	cahan	cahan	PROPN
gujaf-53	191	32	,	,	PUNCT
gujaf-53	191	33	f.	f.	PROPN
gujaf-53	191	34	s.	s.	PROPN
gujaf-53	191	35	,	,	PUNCT
gujaf-53	191	36	emanuel	emanuel	PROPN
gujaf-53	191	37	,	,	PUNCT
gujaf-53	191	38	d.	d.	PROPN
gujaf-53	191	39	&	&	CCONJ
gujaf-53	191	40	sun	sun	PROPN
gujaf-53	191	41	,	,	PUNCT
gujaf-53	191	42	j.	j.	PROPN
gujaf-53	191	43	(	(	PUNCT
gujaf-53	191	44	2009	2009	NUM
gujaf-53	191	45	)	)	PUNCT
gujaf-53	191	46	.	.	PUNCT
gujaf-53	192	1	the	the	DET
gujaf-53	192	2	effect	effect	NOUN
gujaf-53	192	3	of	of	ADP
gujaf-53	192	4	earnings	earning	NOUN
gujaf-53	192	5	quality	quality	NOUN
gujaf-53	192	6	and	and	CCONJ
gujaf-53	192	7	country	country	NOUN
gujaf-53	192	8	level	level	NOUN
gujaf-53	192	9	institutions	institution	NOUN
gujaf-53	192	10	on	on	ADP
gujaf-53	192	11	the	the	DET
gujaf-53	192	12	value	value	NOUN
gujaf-53	192	13	relevance	relevance	NOUN
gujaf-53	192	14	of	of	ADP
gujaf-53	192	15	earnings	earning	NOUN
gujaf-53	192	16	.	.	PUNCT
gujaf-53	193	1	review	review	NOUN
gujaf-53	193	2	of	of	ADP
gujaf-53	193	3	quantitative	quantitative	ADJ
gujaf-53	193	4	finance	finance	NOUN
gujaf-53	193	5	and	and	CCONJ
gujaf-53	193	6	accounting	accounting	NOUN
gujaf-53	193	7	,	,	PUNCT
gujaf-53	193	8	33(4	33(4	NUM
gujaf-53	193	9	)	)	PUNCT
gujaf-53	193	10	,	,	PUNCT
gujaf-53	193	11	371	371	NUM
gujaf-53	193	12	-	-	SYM
gujaf-53	193	13	391	391	NUM
gujaf-53	193	14	.	.	PUNCT
gujaf-53	194	1	doi	doi	NOUN
gujaf-53	194	2	:	:	PUNCT
gujaf-53	194	3	10.1007	10.1007	NUM
gujaf-53	194	4	/	/	SYM
gujaf-53	194	5	s11156	s11156	PROPN
gujaf-53	194	6	-	-	PUNCT
gujaf-53	194	7	009	009	NUM
gujaf-53	194	8	-	-	PUNCT
gujaf-53	194	9	0117	0117	NUM
gujaf-53	194	10	-	-	PUNCT
gujaf-53	194	11	z	z	NOUN
gujaf-53	194	12	caskey	caskey	PROPN
gujaf-53	194	13	,	,	PUNCT
gujaf-53	194	14	j.	j.	PROPN
gujaf-53	194	15	,	,	PUNCT
gujaf-53	194	16	&	&	CCONJ
gujaf-53	194	17	hanlon	hanlon	PROPN
gujaf-53	194	18	,	,	PUNCT
gujaf-53	194	19	m.	m.	NOUN
gujaf-53	194	20	(	(	PUNCT
gujaf-53	194	21	2005	2005	NUM
gujaf-53	194	22	)	)	PUNCT
gujaf-53	194	23	.	.	PUNCT
gujaf-53	195	1	do	do	AUX
gujaf-53	195	2	dividends	dividend	NOUN
gujaf-53	195	3	indicate	indicate	VERB
gujaf-53	195	4	honesty	honesty	NOUN
gujaf-53	195	5	?	?	PUNCT
gujaf-53	196	1	the	the	DET
gujaf-53	196	2	relation	relation	NOUN
gujaf-53	196	3	between	between	ADP
gujaf-53	196	4	dividends	dividend	NOUN
gujaf-53	196	5	and	and	CCONJ
gujaf-53	196	6	the	the	DET
gujaf-53	196	7	quality	quality	NOUN
gujaf-53	196	8	of	of	ADP
gujaf-53	196	9	earnings	earning	NOUN
gujaf-53	196	10	(	(	PUNCT
gujaf-53	196	11	working	working	NOUN
gujaf-53	196	12	paper	paper	NOUN
gujaf-53	196	13	)	)	PUNCT
gujaf-53	196	14	.	.	PUNCT
gujaf-53	197	1	university	university	PROPN
gujaf-53	197	2	of	of	ADP
gujaf-53	197	3	michigan	michigan	PROPN
gujaf-53	197	4	,	,	PUNCT
gujaf-53	197	5	ann	ann	PROPN
gujaf-53	197	6	.	.	PROPN
gujaf-53	197	7	available	available	ADJ
gujaf-53	197	8	at	at	ADP
gujaf-53	197	9	ssrn	ssrn	NOUN
gujaf-53	197	10	:	:	PUNCT
gujaf-53	197	11	(	(	PUNCT
gujaf-53	197	12	http://ssrn.com/abstract=902080	http://ssrn.com/abstract=902080	PROPN
gujaf-53	197	13	)	)	PUNCT
gujaf-53	197	14	http://dx.doi.org/10.2139/ssrn.2945877	http://dx.doi.org/10.2139/ssrn.2945877	ADP
gujaf-53	198	1	http://www.law.du.edu/images/uploads/restoring-trust.pdf	http://www.law.du.edu/images/uploads/restoring-trust.pdf	PROPN
gujaf-53	198	2	http://ssrn.com/abstract=902080	http://ssrn.com/abstract=902080	PROPN
gujaf-53	198	3	gusau	gusau	PROPN
gujaf-53	198	4	journal	journal	NOUN
gujaf-53	198	5	of	of	ADP
gujaf-53	198	6	accounting	accounting	NOUN
gujaf-53	198	7	and	and	CCONJ
gujaf-53	198	8	finance	finance	NOUN
gujaf-53	198	9	,	,	PUNCT
gujaf-53	198	10	vol	vol	NOUN
gujaf-53	198	11	.	.	PROPN
gujaf-53	198	12	2	2	NUM
gujaf-53	198	13	,	,	PUNCT
gujaf-53	198	14	issue	issue	NOUN
gujaf-53	198	15	1	1	NUM
gujaf-53	198	16	,	,	PUNCT
gujaf-53	198	17	april	april	PROPN
gujaf-53	198	18	,	,	PUNCT
gujaf-53	198	19	2021	2021	NUM
gujaf-53	198	20	12	12	NUM
gujaf-53	198	21	cbn	cbn	NOUN
gujaf-53	198	22	,	,	PUNCT
gujaf-53	198	23	(	(	PUNCT
gujaf-53	198	24	2019	2019	NUM
gujaf-53	198	25	)	)	PUNCT
gujaf-53	198	26	central	central	ADJ
gujaf-53	198	27	bank	bank	PROPN
gujaf-53	198	28	of	of	ADP
gujaf-53	198	29	nigeria	nigeria	PROPN
gujaf-53	198	30	annual	annual	ADJ
gujaf-53	198	31	report	report	NOUN
gujaf-53	198	32	of	of	ADP
gujaf-53	198	33	2019	2019	NUM
gujaf-53	198	34	retrieved	retrieve	VERB
gujaf-53	198	35	from	from	ADP
gujaf-53	198	36	:	:	PUNCT
gujaf-53	198	37	(	(	PUNCT
gujaf-53	198	38	https://www.cbn.gov.ng/out/2020/rsd/cbn%202019%20annual%20report	https://www.cbn.gov.ng/out/2020/rsd/cbn%202019%20annual%20report	NOUN
gujaf-53	198	39	final.pdf	final.pdf	NOUN
gujaf-53	198	40	)	)	PUNCT
gujaf-53	198	41	chai	chai	NOUN
gujaf-53	198	42	,	,	PUNCT
gujaf-53	198	43	h.	h.	PROPN
gujaf-53	198	44	d.	d.	PROPN
gujaf-53	198	45	(	(	PUNCT
gujaf-53	198	46	2010	2010	NUM
gujaf-53	198	47	)	)	PUNCT
gujaf-53	198	48	.	.	PUNCT
gujaf-53	199	1	foreign	foreign	ADJ
gujaf-53	199	2	corporate	corporate	ADJ
gujaf-53	199	3	ownership	ownership	NOUN
gujaf-53	199	4	and	and	CCONJ
gujaf-53	199	5	dividends	dividend	NOUN
gujaf-53	199	6	.	.	PUNCT
gujaf-53	200	1	centre	centre	NOUN
gujaf-53	200	2	for	for	ADP
gujaf-53	200	3	business	business	NOUN
gujaf-53	200	4	research	research	NOUN
gujaf-53	200	5	,	,	PUNCT
gujaf-53	200	6	university	university	NOUN
gujaf-53	200	7	of	of	ADP
gujaf-53	200	8	cambridge	cambridge	PROPN
gujaf-53	200	9	working	working	PROPN
gujaf-53	200	10	paper	paper	PROPN
gujaf-53	200	11	no.40	no.40	PROPN
gujaf-53	200	12	.	.	PUNCT
gujaf-53	201	1	retrieved	retrieve	VERB
gujaf-53	201	2	from	from	ADP
gujaf-53	201	3	https://ideas.repec.org/p/cbr/cbrwps/wp401.html	https://ideas.repec.org/p/cbr/cbrwps/wp401.html	PROPN
gujaf-53	201	4	chan	chan	PROPN
gujaf-53	201	5	,	,	PUNCT
gujaf-53	201	6	k.	k.	PROPN
gujaf-53	201	7	,	,	PUNCT
gujaf-53	201	8	chan	chan	PROPN
gujaf-53	201	9	,	,	PUNCT
gujaf-53	201	10	l.	l.	PROPN
gujaf-53	201	11	k.	k.	PROPN
gujaf-53	201	12	c.	c.	PROPN
gujaf-53	201	13	,	,	PUNCT
gujaf-53	201	14	jegadeesh	jegadeesh	NOUN
gujaf-53	201	15	,	,	PUNCT
gujaf-53	201	16	n.	n.	NOUN
gujaf-53	201	17	,	,	PUNCT
gujaf-53	201	18	&	&	CCONJ
gujaf-53	201	19	lakonishok	lakonishok	PROPN
gujaf-53	201	20	,	,	PUNCT
gujaf-53	201	21	j.	j.	PROPN
gujaf-53	201	22	(	(	PUNCT
gujaf-53	201	23	2006	2006	NUM
gujaf-53	201	24	)	)	PUNCT
gujaf-53	201	25	.	.	PUNCT
gujaf-53	202	1	earnings	earning	NOUN
gujaf-53	202	2	quality	quality	NOUN
gujaf-53	202	3	and	and	CCONJ
gujaf-53	202	4	stock	stock	NOUN
gujaf-53	202	5	returns	return	NOUN
gujaf-53	202	6	.	.	PUNCT
gujaf-53	203	1	journal	journal	NOUN
gujaf-53	203	2	of	of	ADP
gujaf-53	203	3	business	business	NOUN
gujaf-53	203	4	,	,	PUNCT
gujaf-53	203	5	79(3	79(3	NUM
gujaf-53	203	6	)	)	PUNCT
gujaf-53	203	7	,	,	PUNCT
gujaf-53	203	8	1041­1081	1041­1081	NUM
gujaf-53	203	9	.	.	PUNCT
gujaf-53	204	1	doi.org/10.1086/500669	doi.org/10.1086/500669	PROPN
gujaf-53	204	2	dechow	dechow	ADJ
gujaf-53	204	3	,	,	PUNCT
gujaf-53	204	4	p.	p.	PROPN
gujaf-53	204	5	&	&	CCONJ
gujaf-53	204	6	dichev	dichev	PROPN
gujaf-53	204	7	,	,	PUNCT
gujaf-53	204	8	i.	i.	PROPN
gujaf-53	204	9	(	(	PUNCT
gujaf-53	204	10	2002	2002	NUM
gujaf-53	204	11	)	)	PUNCT
gujaf-53	204	12	.	.	PUNCT
gujaf-53	205	1	the	the	DET
gujaf-53	205	2	quality	quality	NOUN
gujaf-53	205	3	of	of	ADP
gujaf-53	205	4	accruals	accrual	NOUN
gujaf-53	205	5	and	and	CCONJ
gujaf-53	205	6	earnings	earning	NOUN
gujaf-53	205	7	:	:	PUNCT
gujaf-53	205	8	the	the	DET
gujaf-53	205	9	role	role	NOUN
gujaf-53	205	10	of	of	ADP
gujaf-53	205	11	accrual	accrual	ADJ
gujaf-53	205	12	estimation	estimation	NOUN
gujaf-53	205	13	errors	error	NOUN
gujaf-53	205	14	.	.	PUNCT
gujaf-53	206	1	the	the	DET
gujaf-53	206	2	accounting	accounting	NOUN
gujaf-53	206	3	review	review	NOUN
gujaf-53	206	4	,	,	PUNCT
gujaf-53	206	5	77	77	NUM
gujaf-53	206	6	,	,	PUNCT
gujaf-53	206	7	35	35	NUM
gujaf-53	206	8	-	-	SYM
gujaf-53	206	9	59	59	NUM
gujaf-53	206	10	.	.	PUNCT
gujaf-53	206	11	doi:10.2308	doi:10.2308	PROPN
gujaf-53	206	12	/	/	SYM
gujaf-53	206	13	accr.2002.77.s-1.35	accr.2002.77.s-1.35	PROPN
gujaf-53	206	14	de	de	PROPN
gujaf-53	206	15	sousa	sousa	PROPN
gujaf-53	206	16	,	,	PUNCT
gujaf-53	206	17	r.	r.	PROPN
gujaf-53	206	18	m.	m.	PROPN
gujaf-53	206	19	,	,	PUNCT
gujaf-53	206	20	martins	martin	NOUN
gujaf-53	206	21	,	,	PUNCT
gujaf-53	206	22	o.	o.	PROPN
gujaf-53	206	23	s.	s.	PROPN
gujaf-53	206	24	,	,	PUNCT
gujaf-53	206	25	girão	girão	PROPN
gujaf-53	206	26	,	,	PUNCT
gujaf-53	206	27	l.	l.	PROPN
gujaf-53	206	28	d.	d.	PROPN
gujaf-53	206	29	&	&	CCONJ
gujaf-53	206	30	nakamura	nakamura	PROPN
gujaf-53	206	31	,	,	PUNCT
gujaf-53	206	32	w.	w.	PROPN
gujaf-53	206	33	t.	t.	PROPN
gujaf-53	206	34	(	(	PUNCT
gujaf-53	206	35	2018	2018	NUM
gujaf-53	206	36	,	,	PUNCT
gujaf-53	206	37	july	july	PROPN
gujaf-53	206	38	25	25	NUM
gujaf-53	206	39	-	-	SYM
gujaf-53	206	40	27	27	NUM
gujaf-53	206	41	)	)	PUNCT
gujaf-53	206	42	.	.	PUNCT
gujaf-53	207	1	dividends	dividend	NOUN
gujaf-53	207	2	persistence	persistence	NOUN
gujaf-53	207	3	and	and	CCONJ
gujaf-53	207	4	earnings	earning	NOUN
gujaf-53	207	5	management	management	NOUN
gujaf-53	207	6	in	in	ADP
gujaf-53	207	7	latin	latin	ADJ
gujaf-53	207	8	american	american	ADJ
gujaf-53	207	9	capital	capital	NOUN
gujaf-53	207	10	markets	market	NOUN
gujaf-53	207	11	.	.	PUNCT
gujaf-53	208	1	paper	paper	NOUN
gujaf-53	208	2	presented	present	VERB
gujaf-53	208	3	at	at	ADP
gujaf-53	208	4	xviii	xviii	PROPN
gujaf-53	208	5	usp	usp	PROPN
gujaf-53	208	6	international	international	ADJ
gujaf-53	208	7	conference	conference	NOUN
gujaf-53	208	8	in	in	ADP
gujaf-53	208	9	accounting	accounting	NOUN
gujaf-53	208	10	.	.	PUNCT
gujaf-53	209	1	sao	sao	PROPN
gujaf-53	209	2	paulo	paulo	PROPN
gujaf-53	209	3	brazil	brazil	PROPN
gujaf-53	209	4	.	.	PUNCT
gujaf-53	210	1	retrieved	retrieve	VERB
gujaf-53	210	2	from	from	ADP
gujaf-53	210	3	:	:	PUNCT
gujaf-53	210	4	(	(	PUNCT
gujaf-53	210	5	https://congressousp.fipecafi.org/anais/18uspinternational/artigosdownload/854.pdf	https://congressousp.fipecafi.org/anais/18uspinternational/artigosdownload/854.pdf	NOUN
gujaf-53	210	6	)	)	PUNCT
gujaf-53	210	7	deakin	deakin	PROPN
gujaf-53	210	8	,	,	PUNCT
gujaf-53	210	9	s.	s.	PROPN
gujaf-53	210	10	&	&	CCONJ
gujaf-53	210	11	konzelmann	konzelmann	PROPN
gujaf-53	210	12	,	,	PUNCT
gujaf-53	210	13	s.	s.	PROPN
gujaf-53	210	14	j.	j.	PROPN
gujaf-53	210	15	(	(	PUNCT
gujaf-53	210	16	2004	2004	NUM
gujaf-53	210	17	)	)	PUNCT
gujaf-53	210	18	.	.	PUNCT
gujaf-53	211	1	learning	learn	VERB
gujaf-53	211	2	from	from	ADP
gujaf-53	211	3	enron	enron	PROPN
gujaf-53	211	4	.	.	PUNCT
gujaf-53	212	1	corporate	corporate	ADJ
gujaf-53	212	2	governance	governance	NOUN
gujaf-53	212	3	,	,	PUNCT
gujaf-53	212	4	12(2	12(2	NUM
gujaf-53	212	5	)	)	PUNCT
gujaf-53	212	6	,	,	PUNCT
gujaf-53	212	7	134	134	NUM
gujaf-53	212	8	-	-	SYM
gujaf-53	212	9	142	142	NUM
gujaf-53	212	10	.	.	PUNCT
gujaf-53	213	1	doi.org/10.1111/j.1467-8683.2004.00352.x	doi.org/10.1111/j.1467-8683.2004.00352.x	PROPN
gujaf-53	213	2	desai	desai	PROPN
gujaf-53	213	3	,	,	PUNCT
gujaf-53	213	4	m.	m.	NOUN
gujaf-53	213	5	a.	a.	PROPN
gujaf-53	213	6	&	&	CCONJ
gujaf-53	213	7	jin	jin	PROPN
gujaf-53	213	8	,	,	PUNCT
gujaf-53	213	9	l.	l.	PROPN
gujaf-53	213	10	(	(	PUNCT
gujaf-53	213	11	2011	2011	NUM
gujaf-53	213	12	)	)	PUNCT
gujaf-53	213	13	.	.	PUNCT
gujaf-53	214	1	institutional	institutional	ADJ
gujaf-53	214	2	tax	tax	NOUN
gujaf-53	214	3	clienteles	clientele	NOUN
gujaf-53	214	4	and	and	CCONJ
gujaf-53	214	5	payout	payout	ADJ
gujaf-53	214	6	policy	policy	NOUN
gujaf-53	214	7	.	.	PUNCT
gujaf-53	215	1	journal	journal	NOUN
gujaf-53	215	2	of	of	ADP
gujaf-53	215	3	financial	financial	ADJ
gujaf-53	215	4	economics	economic	NOUN
gujaf-53	215	5	,	,	PUNCT
gujaf-53	215	6	100(1	100(1	NUM
gujaf-53	215	7	)	)	PUNCT
gujaf-53	215	8	,	,	PUNCT
gujaf-53	215	9	68	68	NUM
gujaf-53	215	10	-	-	SYM
gujaf-53	215	11	84	84	NUM
gujaf-53	215	12	.	.	PUNCT
gujaf-53	216	1	https://doi.org/10.1016/j.jfineco.2010.10.013	https://doi.org/10.1016/j.jfineco.2010.10.013	VERB
gujaf-53	216	2	.	.	PUNCT
gujaf-53	217	1	fodio	fodio	PROPN
gujaf-53	217	2	,	,	PUNCT
gujaf-53	217	3	m.i	m.i	PROPN
gujaf-53	217	4	.	.	PROPN
gujaf-53	217	5	&	&	CCONJ
gujaf-53	217	6	atoyebi	atoyebi	PROPN
gujaf-53	217	7	,	,	PUNCT
gujaf-53	217	8	t.a	t.a	PROPN
gujaf-53	217	9	.	.	PROPN
gujaf-53	217	10	(	(	PUNCT
gujaf-53	217	11	2013	2013	NUM
gujaf-53	217	12	)	)	PUNCT
gujaf-53	217	13	.	.	PUNCT
gujaf-53	218	1	an	an	DET
gujaf-53	218	2	investigation	investigation	NOUN
gujaf-53	218	3	of	of	ADP
gujaf-53	218	4	the	the	DET
gujaf-53	218	5	relationship	relationship	NOUN
gujaf-53	218	6	between	between	ADP
gujaf-53	218	7	the	the	DET
gujaf-53	218	8	quality	quality	NOUN
gujaf-53	218	9	of	of	ADP
gujaf-53	218	10	earnings	earning	NOUN
gujaf-53	218	11	and	and	CCONJ
gujaf-53	218	12	the	the	DET
gujaf-53	218	13	movement	movement	NOUN
gujaf-53	218	14	of	of	ADP
gujaf-53	218	15	stock	stock	NOUN
gujaf-53	218	16	prices	price	NOUN
gujaf-53	218	17	of	of	ADP
gujaf-53	218	18	banks	bank	NOUN
gujaf-53	218	19	in	in	ADP
gujaf-53	218	20	nigeria	nigeria	PROPN
gujaf-53	218	21	,	,	PUNCT
gujaf-53	218	22	using	use	VERB
gujaf-53	218	23	the	the	DET
gujaf-53	218	24	qtest	qt	ADJ
gujaf-53	218	25	model	model	NOUN
gujaf-53	218	26	.	.	PUNCT
gujaf-53	219	1	sokoto	sokoto	PROPN
gujaf-53	219	2	journal	journal	PROPN
gujaf-53	219	3	of	of	ADP
gujaf-53	219	4	management	management	NOUN
gujaf-53	219	5	sciences	science	NOUN
gujaf-53	219	6	4	4	NUM
gujaf-53	219	7	(	(	PUNCT
gujaf-53	219	8	april	april	PROPN
gujaf-53	219	9	)	)	PUNCT
gujaf-53	219	10	,	,	PUNCT
gujaf-53	219	11	5371	5371	NUM
gujaf-53	219	12	.	.	PUNCT
gujaf-53	220	1	retrieved	retrieve	VERB
gujaf-53	220	2	from	from	ADP
gujaf-53	220	3	https://www.researchgate.net/publication/348249019	https://www.researchgate.net/publication/348249019	PROPN
gujaf-53	220	4	francis	francis	PROPN
gujaf-53	220	5	,	,	PUNCT
gujaf-53	220	6	j.	j.	PROPN
gujaf-53	220	7	,	,	PUNCT
gujaf-53	220	8	lafond	lafond	PROPN
gujaf-53	220	9	,	,	PUNCT
gujaf-53	220	10	r.	r.	PROPN
gujaf-53	220	11	,	,	PUNCT
gujaf-53	220	12	olsson	olsson	PROPN
gujaf-53	220	13	,	,	PUNCT
gujaf-53	220	14	p.	p.	PROPN
gujaf-53	220	15	&	&	CCONJ
gujaf-53	220	16	schipper	schipper	PROPN
gujaf-53	220	17	,	,	PUNCT
gujaf-53	220	18	k.	k.	PROPN
gujaf-53	220	19	(	(	PUNCT
gujaf-53	220	20	2005	2005	NUM
gujaf-53	220	21	)	)	PUNCT
gujaf-53	220	22	.	.	PUNCT
gujaf-53	221	1	the	the	DET
gujaf-53	221	2	market	market	NOUN
gujaf-53	221	3	pricing	pricing	NOUN
gujaf-53	221	4	of	of	ADP
gujaf-53	221	5	accruals	accrual	NOUN
gujaf-53	221	6	quality	quality	NOUN
gujaf-53	221	7	.	.	PUNCT
gujaf-53	222	1	journal	journal	NOUN
gujaf-53	222	2	of	of	ADP
gujaf-53	222	3	accounting	accounting	NOUN
gujaf-53	222	4	and	and	CCONJ
gujaf-53	222	5	economics	economic	NOUN
gujaf-53	222	6	,	,	PUNCT
gujaf-53	222	7	39(2	39(2	NUM
gujaf-53	222	8	)	)	PUNCT
gujaf-53	222	9	,	,	PUNCT
gujaf-53	222	10	295	295	NUM
gujaf-53	222	11	-	-	SYM
gujaf-53	222	12	327	327	NUM
gujaf-53	222	13	.	.	PUNCT
gujaf-53	223	1	(	(	PUNCT
gujaf-53	223	2	https://doi.org/10.1016/j.jacceco.2004.06.003	https://doi.org/10.1016/j.jacceco.2004.06.003	NUM
gujaf-53	223	3	)	)	PUNCT
gujaf-53	223	4	glassman	glassman	PROPN
gujaf-53	223	5	,	,	PUNCT
gujaf-53	223	6	j.	j.	PROPN
gujaf-53	223	7	(	(	PUNCT
gujaf-53	223	8	2005	2005	NUM
gujaf-53	223	9	,	,	PUNCT
gujaf-53	223	10	august	august	PROPN
gujaf-53	223	11	)	)	PUNCT
gujaf-53	223	12	.	.	PUNCT
gujaf-53	224	1	“	"	PUNCT
gujaf-53	224	2	when	when	SCONJ
gujaf-53	224	3	numbers	number	NOUN
gujaf-53	224	4	do	do	AUX
gujaf-53	224	5	n’t	not	PART
gujaf-53	224	6	add	add	VERB
gujaf-53	224	7	up	up	ADP
gujaf-53	224	8	”	"	PUNCT
gujaf-53	224	9	.	.	PUNCT
gujaf-53	225	1	kiplinger	kiplinger	PROPN
gujaf-53	225	2	’s	’s	PART
gujaf-53	225	3	,	,	PUNCT
gujaf-53	225	4	59(8	59(8	NUM
gujaf-53	225	5	)	)	PUNCT
gujaf-53	225	6	,	,	PUNCT
gujaf-53	225	7	august	august	PROPN
gujaf-53	225	8	,	,	PUNCT
gujaf-53	225	9	32	32	NUM
gujaf-53	225	10	34	34	NUM
gujaf-53	225	11	.	.	PUNCT
gujaf-53	226	1	gregory	gregory	PROPN
gujaf-53	226	2	,	,	PUNCT
gujaf-53	226	3	d.	d.	PROPN
gujaf-53	226	4	l.	l.	PROPN
gujaf-53	226	5	(	(	PUNCT
gujaf-53	226	6	2014	2014	NUM
gujaf-53	226	7	)	)	PUNCT
gujaf-53	226	8	.	.	PUNCT
gujaf-53	227	1	assessing	assess	VERB
gujaf-53	227	2	the	the	DET
gujaf-53	227	3	measures	measure	NOUN
gujaf-53	227	4	of	of	ADP
gujaf-53	227	5	quality	quality	NOUN
gujaf-53	227	6	of	of	ADP
gujaf-53	227	7	earnings	earning	NOUN
gujaf-53	227	8	:	:	PUNCT
gujaf-53	227	9	evidence	evidence	NOUN
gujaf-53	227	10	from	from	ADP
gujaf-53	227	11	india	india	PROPN
gujaf-53	227	12	.	.	PUNCT
gujaf-53	228	1	european	european	PROPN
gujaf-53	228	2	journal	journal	PROPN
gujaf-53	228	3	of	of	ADP
gujaf-53	228	4	accounting	accounting	NOUN
gujaf-53	228	5	auditing	auditing	NOUN
gujaf-53	228	6	and	and	CCONJ
gujaf-53	228	7	finance	finance	NOUN
gujaf-53	228	8	research	research	NOUN
gujaf-53	228	9	,	,	PUNCT
gujaf-53	228	10	2(6	2(6	NUM
gujaf-53	228	11	)	)	PUNCT
gujaf-53	228	12	,	,	PUNCT
gujaf-53	228	13	17	17	NUM
gujaf-53	228	14	-	-	SYM
gujaf-53	228	15	28	28	NUM
gujaf-53	228	16	.	.	PUNCT
gujaf-53	229	1	retrieved	retrieve	VERB
gujaf-53	229	2	from	from	ADP
gujaf-53	229	3	:	:	PUNCT
gujaf-53	229	4	(	(	PUNCT
gujaf-53	229	5	https://www.eajournals.org/wpcontent/uploads/assessing-the-measures-ofquality-of-earnings-evidencefrom-india.pdf	https://www.eajournals.org/wpcontent/uploads/assessing-the-measures-ofquality-of-earnings-evidencefrom-india.pdf	PROPN
gujaf-53	229	6	)	)	PUNCT
gujaf-53	229	7	ibrahim	ibrahim	PROPN
gujaf-53	229	8	,	,	PUNCT
gujaf-53	229	9	i.	i.	PROPN
gujaf-53	229	10	,	,	PUNCT
gujaf-53	229	11	bala	bala	PROPN
gujaf-53	229	12	,	,	PUNCT
gujaf-53	229	13	h.	h.	PROPN
gujaf-53	229	14	&	&	CCONJ
gujaf-53	229	15	garba	garba	PROPN
gujaf-53	229	16	,	,	PUNCT
gujaf-53	229	17	j.	j.	PROPN
gujaf-53	229	18	(	(	PUNCT
gujaf-53	229	19	2015	2015	NUM
gujaf-53	229	20	)	)	PUNCT
gujaf-53	229	21	.	.	PUNCT
gujaf-53	230	1	impact	impact	NOUN
gujaf-53	230	2	of	of	ADP
gujaf-53	230	3	earnings	earning	NOUN
gujaf-53	230	4	management	management	NOUN
gujaf-53	230	5	on	on	ADP
gujaf-53	230	6	dividend	dividend	NOUN
gujaf-53	230	7	policy	policy	NOUN
gujaf-53	230	8	of	of	ADP
gujaf-53	230	9	listed	list	VERB
gujaf-53	230	10	nonfinancial	nonfinancial	ADJ
gujaf-53	230	11	companies	company	NOUN
gujaf-53	230	12	in	in	ADP
gujaf-53	230	13	nigeria	nigeria	PROPN
gujaf-53	230	14	.	.	PUNCT
gujaf-53	231	1	accounting	accounting	NOUN
gujaf-53	231	2	frontier	frontier	NOUN
gujaf-53	231	3	(	(	PUNCT
gujaf-53	231	4	the	the	DET
gujaf-53	231	5	official	official	ADJ
gujaf-53	231	6	journal	journal	NOUN
gujaf-53	231	7	of	of	ADP
gujaf-53	231	8	nigerian	nigerian	PROPN
gujaf-53	231	9	accounting	accounting	PROPN
gujaf-53	231	10	association	association	PROPN
gujaf-53	231	11	)	)	PUNCT
gujaf-53	231	12	,	,	PUNCT
gujaf-53	231	13	17(2	17(2	NUM
gujaf-53	231	14	)	)	PUNCT
gujaf-53	231	15	.	.	PUNCT
gujaf-53	232	1	retrieved	retrieve	VERB
gujaf-53	232	2	from	from	ADP
gujaf-53	232	3	:	:	PUNCT
gujaf-53	232	4	https://www.researchgate.net/publication/307547645_impact_of_earnings_m	https://www.researchgate.net/publication/307547645_impact_of_earnings_m	NOUN
gujaf-53	232	5	anagement_on_dividend_policy_of_listed_non_financia	anagement_on_dividend_policy_of_listed_non_financia	PROPN
gujaf-53	232	6	l_companies_in_nigeria	l_companies_in_nigeria	PROPN
gujaf-53	232	7	jensen	jensen	PROPN
gujaf-53	232	8	,	,	PUNCT
gujaf-53	232	9	m.	m.	NOUN
gujaf-53	232	10	(	(	PUNCT
gujaf-53	232	11	1986	1986	NUM
gujaf-53	232	12	)	)	PUNCT
gujaf-53	232	13	.	.	PUNCT
gujaf-53	233	1	agency	agency	NOUN
gujaf-53	233	2	costs	cost	NOUN
gujaf-53	233	3	of	of	ADP
gujaf-53	233	4	free	free	ADJ
gujaf-53	233	5	cash	cash	NOUN
gujaf-53	233	6	flow	flow	NOUN
gujaf-53	233	7	,	,	PUNCT
gujaf-53	233	8	corporate	corporate	ADJ
gujaf-53	233	9	finance	finance	NOUN
gujaf-53	233	10	,	,	PUNCT
gujaf-53	233	11	and	and	CCONJ
gujaf-53	233	12	takeovers	takeover	NOUN
gujaf-53	233	13	.	.	PUNCT
gujaf-53	234	1	the	the	DET
gujaf-53	234	2	american	american	PROPN
gujaf-53	234	3	economic	economic	PROPN
gujaf-53	234	4	review	review	PROPN
gujaf-53	234	5	,	,	PUNCT
gujaf-53	234	6	76(2	76(2	NUM
gujaf-53	234	7	)	)	PUNCT
gujaf-53	234	8	,	,	PUNCT
gujaf-53	234	9	323­329	323­329	NUM
gujaf-53	234	10	.	.	PUNCT
gujaf-53	235	1	doi.org/10.2139/ssrn.99580	doi.org/10.2139/ssrn.99580	PROPN
gujaf-53	235	2	jiang	jiang	PROPN
gujaf-53	235	3	w.	w.	PROPN
gujaf-53	235	4	,	,	PUNCT
gujaf-53	235	5	lee	lee	PROPN
gujaf-53	235	6	,	,	PUNCT
gujaf-53	235	7	p.	p.	PROPN
gujaf-53	235	8	,	,	PUNCT
gujaf-53	235	9	&	&	CCONJ
gujaf-53	235	10	anandarajan	anandarajan	PROPN
gujaf-53	235	11	,	,	PUNCT
gujaf-53	235	12	a.	a.	NOUN
gujaf-53	235	13	(	(	PUNCT
gujaf-53	235	14	2008	2008	NUM
gujaf-53	235	15	)	)	PUNCT
gujaf-53	235	16	.	.	PUNCT
gujaf-53	236	1	the	the	DET
gujaf-53	236	2	association	association	NOUN
gujaf-53	236	3	between	between	ADP
gujaf-53	236	4	corporate	corporate	ADJ
gujaf-53	236	5	governance	governance	NOUN
gujaf-53	236	6	and	and	CCONJ
gujaf-53	236	7	earnings	earning	NOUN
gujaf-53	236	8	quality	quality	NOUN
gujaf-53	236	9	:	:	PUNCT
gujaf-53	236	10	further	further	ADJ
gujaf-53	236	11	evidence	evidence	NOUN
gujaf-53	236	12	using	use	VERB
gujaf-53	236	13	the	the	DET
gujaf-53	236	14	gov	gov	NOUN
gujaf-53	236	15	-	-	NOUN
gujaf-53	236	16	score	score	NOUN
gujaf-53	236	17	.	.	PUNCT
gujaf-53	237	1	advances	advance	NOUN
gujaf-53	237	2	in	in	ADP
gujaf-53	237	3	accounting	accounting	NOUN
gujaf-53	237	4	,	,	PUNCT
gujaf-53	237	5	24(2	24(2	NUM
gujaf-53	237	6	)	)	PUNCT
gujaf-53	237	7	,	,	PUNCT
gujaf-53	237	8	191	191	NUM
gujaf-53	237	9	-	-	SYM
gujaf-53	237	10	201	201	NUM
gujaf-53	237	11	.	.	PUNCT
gujaf-53	238	1	https://doi.org/10.1016/j.adiac.2008.08.011	https://doi.org/10.1016/j.adiac.2008.08.011	VERB
gujaf-53	238	2	https://www.cbn.gov.ng/out/2020/rsd/cbn%202019%20annual%20reporthttps://ideas.repec.org/p/cbr/cbrwps/wp401.html	https://www.cbn.gov.ng/out/2020/rsd/cbn%202019%20annual%20reporthttps://ideas.repec.org/p/cbr/cbrwps/wp401.html	PUNCT
gujaf-53	238	3	https://congressousp.fipecafi.org/anais/18uspinternational/artigosdownload/854.pdf	https://congressousp.fipecafi.org/anais/18uspinternational/artigosdownload/854.pdf	NOUN
gujaf-53	238	4	https://doi.org/10.1111/j.1467-8683.2004.00352.x	https://doi.org/10.1111/j.1467-8683.2004.00352.x	NOUN
gujaf-53	238	5	https://doi.org/10.1016/j.jfineco.2010.10.013	https://doi.org/10.1016/j.jfineco.2010.10.013	VERB
gujaf-53	238	6	https://www.researchgate.net/publication/348249019	https://www.researchgate.net/publication/348249019	ADP
gujaf-53	238	7	https://doi.org/10.1016/j.jacceco.2004.06.003	https://doi.org/10.1016/j.jacceco.2004.06.003	NOUN
gujaf-53	238	8	https://www.eajournals.org/wphttps://www.researchgate.net/publication/307547645_impact_of_earnings_m	https://www.eajournals.org/wphttps://www.researchgate.net/publication/307547645_impact_of_earnings_m	PROPN
gujaf-53	239	1	https://www.researchgate.net/publication/307547645_impact_of_earnings_m	https://www.researchgate.net/publication/307547645_impact_of_earnings_m	PROPN
gujaf-53	239	2	http://dx.doi.org/10.2139/ssrn.99580	http://dx.doi.org/10.2139/ssrn.99580	PROPN
gujaf-53	239	3	https://doi.org/10.1016/j.adiac.2008.08.011	https://doi.org/10.1016/j.adiac.2008.08.011	PROPN
gujaf-53	239	4	gusau	gusau	ADJ
gujaf-53	239	5	journal	journal	NOUN
gujaf-53	239	6	of	of	ADP
gujaf-53	239	7	accounting	accounting	NOUN
gujaf-53	239	8	and	and	CCONJ
gujaf-53	239	9	finance	finance	NOUN
gujaf-53	239	10	,	,	PUNCT
gujaf-53	239	11	vol	vol	NOUN
gujaf-53	239	12	.	.	PROPN
gujaf-53	239	13	2	2	NUM
gujaf-53	239	14	,	,	PUNCT
gujaf-53	239	15	issue	issue	NOUN
gujaf-53	239	16	1	1	NUM
gujaf-53	239	17	,	,	PUNCT
gujaf-53	239	18	april	april	PROPN
gujaf-53	239	19	,	,	PUNCT
gujaf-53	239	20	2021	2021	NUM
gujaf-53	239	21	13	13	NUM
gujaf-53	239	22	la	la	PROPN
gujaf-53	239	23	porta	porta	PROPN
gujaf-53	239	24	,	,	PUNCT
gujaf-53	239	25	r.	r.	PROPN
gujaf-53	239	26	,	,	PUNCT
gujaf-53	239	27	lopez	lopez	NOUN
gujaf-53	239	28	-	-	PUNCT
gujaf-53	239	29	de	de	NOUN
gujaf-53	239	30	-	-	NOUN
gujaf-53	239	31	silanes	silanes	PROPN
gujaf-53	239	32	,	,	PUNCT
gujaf-53	239	33	f.	f.	PROPN
gujaf-53	239	34	,	,	PUNCT
gujaf-53	239	35	shleifer	shleifer	PROPN
gujaf-53	239	36	,	,	PUNCT
gujaf-53	239	37	a.	a.	PROPN
gujaf-53	239	38	,	,	PUNCT
gujaf-53	239	39	&	&	CCONJ
gujaf-53	239	40	vishny	vishny	PROPN
gujaf-53	239	41	,	,	PUNCT
gujaf-53	239	42	r.	r.	PROPN
gujaf-53	239	43	w.	w.	PROPN
gujaf-53	239	44	(	(	PUNCT
gujaf-53	239	45	2000	2000	NUM
gujaf-53	239	46	)	)	PUNCT
gujaf-53	239	47	.	.	PUNCT
gujaf-53	240	1	agency	agency	NOUN
gujaf-53	240	2	problems	problem	NOUN
gujaf-53	240	3	and	and	CCONJ
gujaf-53	240	4	dividend	dividend	NOUN
gujaf-53	240	5	policies	policy	NOUN
gujaf-53	240	6	around	around	ADP
gujaf-53	240	7	the	the	DET
gujaf-53	240	8	world	world	NOUN
gujaf-53	240	9	.	.	PUNCT
gujaf-53	241	1	journal	journal	PROPN
gujaf-53	241	2	of	of	ADP
gujaf-53	241	3	finance	finance	NOUN
gujaf-53	241	4	,	,	PUNCT
gujaf-53	241	5	55(1	55(1	NOUN
gujaf-53	241	6	)	)	PUNCT
gujaf-53	241	7	,	,	PUNCT
gujaf-53	241	8	1	1	NUM
gujaf-53	241	9	-	-	SYM
gujaf-53	241	10	33	33	NUM
gujaf-53	241	11	.	.	PUNCT
gujaf-53	242	1	doi.org/10.1111/0022-1082.00199	doi.org/10.1111/0022-1082.00199	PROPN
gujaf-53	242	2	lipe	lipe	PROPN
gujaf-53	242	3	,	,	PUNCT
gujaf-53	242	4	r.	r.	PROPN
gujaf-53	242	5	(	(	PUNCT
gujaf-53	242	6	1990	1990	NUM
gujaf-53	242	7	)	)	PUNCT
gujaf-53	242	8	.	.	PUNCT
gujaf-53	243	1	the	the	DET
gujaf-53	243	2	relation	relation	NOUN
gujaf-53	243	3	between	between	ADP
gujaf-53	243	4	stock	stock	NOUN
gujaf-53	243	5	returns	return	NOUN
gujaf-53	243	6	and	and	CCONJ
gujaf-53	243	7	accounting	accounting	NOUN
gujaf-53	243	8	earnings	earning	NOUN
gujaf-53	243	9	given	give	VERB
gujaf-53	243	10	alternative	alternative	ADJ
gujaf-53	243	11	information	information	NOUN
gujaf-53	243	12	.	.	PUNCT
gujaf-53	244	1	the	the	DET
gujaf-53	244	2	accounting	accounting	NOUN
gujaf-53	244	3	review	review	NOUN
gujaf-53	244	4	,	,	PUNCT
gujaf-53	244	5	65(1	65(1	NOUN
gujaf-53	244	6	)	)	PUNCT
gujaf-53	244	7	,	,	PUNCT
gujaf-53	244	8	1–23	1–23	PROPN
gujaf-53	244	9	.	.	PUNCT
gujaf-53	244	10	available	available	ADJ
gujaf-53	244	11	at	at	ADP
gujaf-53	244	12	:	:	PUNCT
gujaf-53	244	13	https://www.jstor.org/stable/247876	https://www.jstor.org/stable/247876	PROPN
gujaf-53	244	14	lu	lu	PROPN
gujaf-53	244	15	,	,	PUNCT
gujaf-53	244	16	d.	d.	PROPN
gujaf-53	244	17	,	,	PUNCT
gujaf-53	244	18	sifei	sifei	PROPN
gujaf-53	244	19	,	,	PUNCT
gujaf-53	244	20	l.	l.	PROPN
gujaf-53	244	21	&	&	CCONJ
gujaf-53	244	22	mingqing	mingqing	PROPN
gujaf-53	244	23	,	,	PUNCT
gujaf-53	244	24	l.	l.	PROPN
gujaf-53	244	25	(	(	PUNCT
gujaf-53	244	26	2016	2016	NUM
gujaf-53	244	27	)	)	PUNCT
gujaf-53	244	28	.	.	PUNCT
gujaf-53	245	1	dividends	dividend	NOUN
gujaf-53	245	2	and	and	CCONJ
gujaf-53	245	3	earnings	earning	NOUN
gujaf-53	245	4	quality	quality	NOUN
gujaf-53	245	5	:	:	PUNCT
gujaf-53	245	6	evidence	evidence	NOUN
gujaf-53	245	7	from	from	ADP
gujaf-53	245	8	china	china	PROPN
gujaf-53	245	9	.	.	PUNCT
gujaf-53	246	1	international	international	ADJ
gujaf-53	246	2	review	review	NOUN
gujaf-53	246	3	of	of	ADP
gujaf-53	246	4	economics	economic	NOUN
gujaf-53	246	5	and	and	CCONJ
gujaf-53	246	6	finance	finance	NOUN
gujaf-53	246	7	,	,	PUNCT
gujaf-53	246	8	48	48	NUM
gujaf-53	246	9	,	,	PUNCT
gujaf-53	246	10	255	255	NUM
gujaf-53	246	11	-	-	SYM
gujaf-53	246	12	268	268	NUM
gujaf-53	246	13	.	.	PUNCT
gujaf-53	247	1	http://dx.doi.org/10.1016/j.iref.2016.12.011	http://dx.doi.org/10.1016/j.iref.2016.12.011	ADJ
gujaf-53	247	2	mellado	mellado	NOUN
gujaf-53	247	3	-	-	PUNCT
gujaf-53	247	4	cid	cid	NOUN
gujaf-53	247	5	,	,	PUNCT
gujaf-53	247	6	c.	c.	PROPN
gujaf-53	247	7	,	,	PUNCT
gujaf-53	247	8	&	&	CCONJ
gujaf-53	247	9	ngo	ngo	PROPN
gujaf-53	247	10	,	,	PUNCT
gujaf-53	247	11	t.	t.	PROPN
gujaf-53	247	12	(	(	PUNCT
gujaf-53	247	13	2014	2014	NUM
gujaf-53	247	14	,	,	PUNCT
gujaf-53	247	15	october	october	PROPN
gujaf-53	247	16	15	15	NUM
gujaf-53	247	17	-	-	SYM
gujaf-53	247	18	18	18	NUM
gujaf-53	247	19	)	)	PUNCT
gujaf-53	247	20	.	.	PUNCT
gujaf-53	248	1	do	do	AUX
gujaf-53	248	2	dividend	dividend	NOUN
gujaf-53	248	3	changes	change	NOUN
gujaf-53	248	4	signal	signal	VERB
gujaf-53	248	5	earning	earn	VERB
gujaf-53	248	6	quality	quality	NOUN
gujaf-53	248	7	?	?	PUNCT
gujaf-53	249	1	paper	paper	NOUN
gujaf-53	249	2	presented	present	VERB
gujaf-53	249	3	at	at	ADP
gujaf-53	249	4	financial	financial	ADJ
gujaf-53	249	5	management	management	NOUN
gujaf-53	249	6	association	association	PROPN
gujaf-53	249	7	conference	conference	PROPN
gujaf-53	249	8	,	,	PUNCT
gujaf-53	249	9	nashville	nashville	PROPN
gujaf-53	249	10	tennessee	tennessee	PROPN
gujaf-53	249	11	.	.	PUNCT
gujaf-53	250	1	miller	miller	PROPN
gujaf-53	250	2	,	,	PUNCT
gujaf-53	250	3	m.	m.	NOUN
gujaf-53	250	4	,	,	PUNCT
gujaf-53	250	5	&	&	CCONJ
gujaf-53	250	6	rock	rock	PROPN
gujaf-53	250	7	,	,	PUNCT
gujaf-53	250	8	k.	k.	PROPN
gujaf-53	250	9	(	(	PUNCT
gujaf-53	250	10	1985	1985	NUM
gujaf-53	250	11	)	)	PUNCT
gujaf-53	250	12	.	.	PUNCT
gujaf-53	251	1	dividend	dividend	NOUN
gujaf-53	251	2	policy	policy	NOUN
gujaf-53	251	3	under	under	ADP
gujaf-53	251	4	asymmetric	asymmetric	ADJ
gujaf-53	251	5	information	information	NOUN
gujaf-53	251	6	.	.	PUNCT
gujaf-53	252	1	the	the	DET
gujaf-53	252	2	journal	journal	PROPN
gujaf-53	252	3	of	of	ADP
gujaf-53	252	4	finance	finance	NOUN
gujaf-53	252	5	,	,	PUNCT
gujaf-53	252	6	40(4	40(4	NUM
gujaf-53	252	7	)	)	PUNCT
gujaf-53	252	8	,	,	PUNCT
gujaf-53	252	9	1031	1031	NUM
gujaf-53	252	10	-	-	SYM
gujaf-53	252	11	1051	1051	NUM
gujaf-53	252	12	.	.	PUNCT
gujaf-53	253	1	(	(	PUNCT
gujaf-53	253	2	https://doi.org/10.1111/j.1540	https://doi.org/10.1111/j.1540	NOUN
gujaf-53	253	3	6261.1985.tb02362.x	6261.1985.tb02362.x	NUM
gujaf-53	253	4	)	)	PUNCT
gujaf-53	253	5	mousa	mousa	PROPN
gujaf-53	253	6	,	,	PUNCT
gujaf-53	253	7	g.	g.	PROPN
gujaf-53	253	8	a.	a.	PROPN
gujaf-53	253	9	&	&	CCONJ
gujaf-53	253	10	desoky	desoky	PROPN
gujaf-53	253	11	,	,	PUNCT
gujaf-53	253	12	a.	a.	NOUN
gujaf-53	253	13	(	(	PUNCT
gujaf-53	253	14	2019	2019	NUM
gujaf-53	253	15	)	)	PUNCT
gujaf-53	253	16	.	.	PUNCT
gujaf-53	254	1	the	the	DET
gujaf-53	254	2	effect	effect	NOUN
gujaf-53	254	3	of	of	ADP
gujaf-53	254	4	dividend	dividend	NOUN
gujaf-53	254	5	payments	payment	NOUN
gujaf-53	254	6	and	and	CCONJ
gujaf-53	254	7	firm	firm	NOUN
gujaf-53	254	8	’s	’s	PART
gujaf-53	254	9	attributes	attribute	NOUN
gujaf-53	254	10	on	on	ADP
gujaf-53	254	11	earnings	earning	NOUN
gujaf-53	254	12	quality	quality	NOUN
gujaf-53	254	13	:	:	PUNCT
gujaf-53	254	14	empirical	empirical	ADJ
gujaf-53	254	15	evidence	evidence	NOUN
gujaf-53	254	16	from	from	ADP
gujaf-53	254	17	egypt	egypt	PROPN
gujaf-53	254	18	.	.	PUNCT
gujaf-53	255	1	investment	investment	NOUN
gujaf-53	255	2	management	management	NOUN
gujaf-53	255	3	and	and	CCONJ
gujaf-53	255	4	financial	financial	ADJ
gujaf-53	255	5	innovations	innovation	NOUN
gujaf-53	255	6	,	,	PUNCT
gujaf-53	255	7	16(1	16(1	NUM
gujaf-53	255	8	)	)	PUNCT
gujaf-53	255	9	,	,	PUNCT
gujaf-53	255	10	14	14	NUM
gujaf-53	255	11	-	-	SYM
gujaf-53	255	12	29	29	NUM
gujaf-53	255	13	.	.	PUNCT
gujaf-53	256	1	doi	doi	NOUN
gujaf-53	256	2	:	:	PUNCT
gujaf-53	256	3	10.21511	10.21511	NUM
gujaf-53	256	4	/	/	SYM
gujaf-53	256	5	imfi.16(1).2019.02	imfi.16(1).2019.02	PROPN
gujaf-53	256	6	nissim	nissim	PROPN
gujaf-53	256	7	,	,	PUNCT
gujaf-53	256	8	d.	d.	PROPN
gujaf-53	256	9	&	&	CCONJ
gujaf-53	256	10	ziv	ziv	PROPN
gujaf-53	256	11	,	,	PUNCT
gujaf-53	256	12	a.	a.	NOUN
gujaf-53	256	13	(	(	PUNCT
gujaf-53	256	14	2001	2001	NUM
gujaf-53	256	15	)	)	PUNCT
gujaf-53	256	16	.	.	PUNCT
gujaf-53	257	1	dividend	dividend	NOUN
gujaf-53	257	2	changes	change	NOUN
gujaf-53	257	3	and	and	CCONJ
gujaf-53	257	4	future	future	ADJ
gujaf-53	257	5	profitability	profitability	NOUN
gujaf-53	257	6	.	.	PUNCT
gujaf-53	258	1	the	the	DET
gujaf-53	258	2	journal	journal	PROPN
gujaf-53	258	3	of	of	ADP
gujaf-53	258	4	finance	finance	NOUN
gujaf-53	258	5	,	,	PUNCT
gujaf-53	258	6	lvi(6	lvi(6	NOUN
gujaf-53	258	7	)	)	PUNCT
gujaf-53	258	8	,	,	PUNCT
gujaf-53	258	9	2111	2111	NUM
gujaf-53	258	10	-	-	SYM
gujaf-53	258	11	2134	2134	NUM
gujaf-53	258	12	.	.	PUNCT
gujaf-53	259	1	doi:10.1111/0022	doi:10.1111/0022	NOUN
gujaf-53	259	2	-	-	PUNCT
gujaf-53	259	3	1082.00400	1082.00400	NUM
gujaf-53	259	4	okoro	okoro	NOUN
gujaf-53	259	5	,	,	PUNCT
gujaf-53	259	6	c.o	c.o	PROPN
gujaf-53	259	7	.	.	PROPN
gujaf-53	259	8	,	,	PUNCT
gujaf-53	259	9	ezeabasili	ezeabasili	NOUN
gujaf-53	259	10	,	,	PUNCT
gujaf-53	259	11	v.	v.	PROPN
gujaf-53	259	12	&	&	CCONJ
gujaf-53	259	13	alajekwu	alajekwu	PROPN
gujaf-53	259	14	,	,	PUNCT
gujaf-53	259	15	u.b	u.b	PROPN
gujaf-53	259	16	.	.	PUNCT
gujaf-53	259	17	(	(	PUNCT
gujaf-53	259	18	2018	2018	NUM
gujaf-53	259	19	)	)	PUNCT
gujaf-53	259	20	.	.	PUNCT
gujaf-53	260	1	analysis	analysis	NOUN
gujaf-53	260	2	of	of	ADP
gujaf-53	260	3	the	the	DET
gujaf-53	260	4	determinants	determinant	NOUN
gujaf-53	260	5	of	of	ADP
gujaf-53	260	6	dividend	dividend	NOUN
gujaf-53	260	7	payout	payout	NOUN
gujaf-53	260	8	of	of	ADP
gujaf-53	260	9	consumer	consumer	NOUN
gujaf-53	260	10	goods	good	NOUN
gujaf-53	260	11	companies	company	NOUN
gujaf-53	260	12	in	in	ADP
gujaf-53	260	13	nigeria	nigeria	PROPN
gujaf-53	260	14	.	.	PUNCT
gujaf-53	261	1	annals	annal	NOUN
gujaf-53	261	2	of	of	ADP
gujaf-53	261	3	spiru	spiru	PROPN
gujaf-53	261	4	haret	haret	PROPN
gujaf-53	261	5	university	university	PROPN
gujaf-53	261	6	economic	economic	ADJ
gujaf-53	261	7	series	series	NOUN
gujaf-53	261	8	,	,	PUNCT
gujaf-53	261	9	18(1	18(1	NUM
gujaf-53	261	10	)	)	PUNCT
gujaf-53	261	11	,	,	PUNCT
gujaf-53	261	12	141	141	NUM
gujaf-53	261	13	-	-	SYM
gujaf-53	261	14	167	167	NUM
gujaf-53	261	15	.	.	PUNCT
gujaf-53	262	1	https://doi.org/10.26458/1816	https://doi.org/10.26458/1816	PROPN
gujaf-53	262	2	.	.	PUNCT
gujaf-53	263	1	pathak	pathak	PROPN
gujaf-53	263	2	,	,	PUNCT
gujaf-53	263	3	r.	r.	PROPN
gujaf-53	263	4	&	&	CCONJ
gujaf-53	263	5	ranajee	ranajee	PROPN
gujaf-53	263	6	,	,	PUNCT
gujaf-53	263	7	(	(	PUNCT
gujaf-53	263	8	2020	2020	NUM
gujaf-53	263	9	)	)	PUNCT
gujaf-53	263	10	.	.	PUNCT
gujaf-53	264	1	earnings	earning	NOUN
gujaf-53	264	2	quality	quality	NOUN
gujaf-53	264	3	and	and	CCONJ
gujaf-53	264	4	corporate	corporate	ADJ
gujaf-53	264	5	payout	payout	NOUN
gujaf-53	264	6	policy	policy	NOUN
gujaf-53	264	7	linkages	linkage	NOUN
gujaf-53	264	8	:	:	PUNCT
gujaf-53	264	9	an	an	DET
gujaf-53	264	10	indian	indian	ADJ
gujaf-53	264	11	context	context	NOUN
gujaf-53	264	12	.	.	PUNCT
gujaf-53	265	1	the	the	DET
gujaf-53	265	2	north	north	ADJ
gujaf-53	265	3	american	american	ADJ
gujaf-53	265	4	journal	journal	PROPN
gujaf-53	265	5	of	of	ADP
gujaf-53	265	6	economics	economic	NOUN
gujaf-53	265	7	and	and	CCONJ
gujaf-53	265	8	finance	finance	NOUN
gujaf-53	265	9	,	,	PUNCT
gujaf-53	265	10	51	51	NUM
gujaf-53	265	11	retrieved	retrieve	VERB
gujaf-53	265	12	from	from	ADP
gujaf-53	265	13	:	:	PUNCT
gujaf-53	265	14	(	(	PUNCT
gujaf-53	265	15	https://doi.org/10.1016/j.najef.2018.10.003	https://doi.org/10.1016/j.najef.2018.10.003	PROPN
gujaf-53	265	16	)	)	PUNCT
gujaf-53	265	17	penman	penman	PROPN
gujaf-53	265	18	,	,	PUNCT
gujaf-53	265	19	s.	s.	PROPN
gujaf-53	265	20	h.	h.	PROPN
gujaf-53	265	21	&	&	CCONJ
gujaf-53	265	22	zhang	zhang	PROPN
gujaf-53	265	23	,	,	PUNCT
gujaf-53	265	24	x.	x.	PROPN
gujaf-53	265	25	j.	j.	PROPN
gujaf-53	265	26	(	(	PUNCT
gujaf-53	265	27	2002	2002	NUM
gujaf-53	265	28	)	)	PUNCT
gujaf-53	265	29	.	.	PUNCT
gujaf-53	266	1	accounting	account	VERB
gujaf-53	266	2	conservatism	conservatism	NOUN
gujaf-53	266	3	,	,	PUNCT
gujaf-53	266	4	the	the	DET
gujaf-53	266	5	quality	quality	NOUN
gujaf-53	266	6	of	of	ADP
gujaf-53	266	7	earnings	earning	NOUN
gujaf-53	266	8	,	,	PUNCT
gujaf-53	266	9	and	and	CCONJ
gujaf-53	266	10	stock	stock	NOUN
gujaf-53	266	11	returns	return	NOUN
gujaf-53	266	12	.	.	PUNCT
gujaf-53	267	1	the	the	DET
gujaf-53	267	2	accounting	accounting	NOUN
gujaf-53	267	3	review	review	NOUN
gujaf-53	267	4	,	,	PUNCT
gujaf-53	267	5	77	77	NUM
gujaf-53	267	6	(	(	PUNCT
gujaf-53	267	7	2	2	NUM
gujaf-53	267	8	)	)	PUNCT
gujaf-53	267	9	,	,	PUNCT
gujaf-53	267	10	237	237	NUM
gujaf-53	267	11	-	-	SYM
gujaf-53	267	12	264	264	NUM
gujaf-53	267	13	.	.	PUNCT
gujaf-53	268	1	salawu	salawu	PROPN
gujaf-53	268	2	,	,	PUNCT
gujaf-53	268	3	r.o	r.o	PROPN
gujaf-53	268	4	.	.	PROPN
gujaf-53	268	5	(	(	PUNCT
gujaf-53	268	6	2018	2018	NUM
gujaf-53	268	7	)	)	PUNCT
gujaf-53	268	8	.	.	PUNCT
gujaf-53	269	1	earnings	earning	NOUN
gujaf-53	269	2	quality	quality	NOUN
gujaf-53	269	3	and	and	CCONJ
gujaf-53	269	4	firms	firm	NOUN
gujaf-53	269	5	’	’	PART
gujaf-53	269	6	book	book	NOUN
gujaf-53	269	7	value	value	NOUN
gujaf-53	269	8	:	:	PUNCT
gujaf-53	269	9	an	an	DET
gujaf-53	269	10	empirical	empirical	ADJ
gujaf-53	269	11	evidence	evidence	NOUN
gujaf-53	269	12	from	from	ADP
gujaf-53	269	13	the	the	DET
gujaf-53	269	14	listed	list	VERB
gujaf-53	269	15	firms	firm	NOUN
gujaf-53	269	16	in	in	ADP
gujaf-53	269	17	nigeria	nigeria	PROPN
gujaf-53	269	18	.	.	PUNCT
gujaf-53	270	1	journal	journal	PROPN
gujaf-53	270	2	of	of	ADP
gujaf-53	270	3	internet	internet	NOUN
gujaf-53	270	4	banking	banking	NOUN
gujaf-53	270	5	and	and	CCONJ
gujaf-53	270	6	commerce	commerce	NOUN
gujaf-53	270	7	23(3	23(3	NUM
gujaf-53	270	8	)	)	PUNCT
gujaf-53	270	9	,	,	PUNCT
gujaf-53	270	10	1	1	NUM
gujaf-53	270	11	-	-	SYM
gujaf-53	270	12	22	22	NUM
gujaf-53	270	13	,	,	PUNCT
gujaf-53	270	14	retrieved	retrieve	VERB
gujaf-53	270	15	from	from	ADP
gujaf-53	270	16	https://www.researchgate.net/publication/331647488	https://www.researchgate.net/publication/331647488	PROPN
gujaf-53	270	17	sirait	sirait	NOUN
gujaf-53	270	18	,	,	PUNCT
gujaf-53	270	19	f.	f.	PROPN
gujaf-53	270	20	,	,	PUNCT
gujaf-53	270	21	&	&	CCONJ
gujaf-53	270	22	siregar	siregar	NOUN
gujaf-53	270	23	,	,	PUNCT
gujaf-53	270	24	s.	s.	PROPN
gujaf-53	270	25	v.	v.	PROPN
gujaf-53	270	26	(	(	PUNCT
gujaf-53	270	27	2014	2014	NUM
gujaf-53	270	28	)	)	PUNCT
gujaf-53	270	29	.	.	PUNCT
gujaf-53	271	1	dividend	dividend	NOUN
gujaf-53	271	2	payment	payment	NOUN
gujaf-53	271	3	and	and	CCONJ
gujaf-53	271	4	earnings	earning	NOUN
gujaf-53	271	5	quality	quality	NOUN
gujaf-53	271	6	:	:	PUNCT
gujaf-53	271	7	evidence	evidence	NOUN
gujaf-53	271	8	from	from	ADP
gujaf-53	271	9	indonesia	indonesia	PROPN
gujaf-53	271	10	.	.	PUNCT
gujaf-53	272	1	international	international	ADJ
gujaf-53	272	2	journal	journal	PROPN
gujaf-53	272	3	of	of	ADP
gujaf-53	272	4	accounting	accounting	NOUN
gujaf-53	272	5	and	and	CCONJ
gujaf-53	272	6	information	information	NOUN
gujaf-53	272	7	management	management	NOUN
gujaf-53	272	8	,	,	PUNCT
gujaf-53	272	9	22(2	22(2	NUM
gujaf-53	272	10	)	)	PUNCT
gujaf-53	272	11	,	,	PUNCT
gujaf-53	272	12	103	103	NUM
gujaf-53	272	13	-	-	SYM
gujaf-53	272	14	117	117	NUM
gujaf-53	272	15	.	.	PUNCT
gujaf-53	273	1	doi.org/10.1108/ijaim-04-2013-0034	doi.org/10.1108/ijaim-04-2013-0034	PROPN
gujaf-53	273	2	skinner	skinner	PROPN
gujaf-53	273	3	,	,	PUNCT
gujaf-53	273	4	d.	d.	PROPN
gujaf-53	273	5	,	,	PUNCT
gujaf-53	273	6	&	&	CCONJ
gujaf-53	273	7	soltes	solte	VERB
gujaf-53	273	8	,	,	PUNCT
gujaf-53	273	9	e.	e.	PROPN
gujaf-53	273	10	(	(	PUNCT
gujaf-53	273	11	2011	2011	NUM
gujaf-53	273	12	)	)	PUNCT
gujaf-53	273	13	.	.	PUNCT
gujaf-53	274	1	what	what	PRON
gujaf-53	274	2	do	do	AUX
gujaf-53	274	3	dividends	dividend	NOUN
gujaf-53	274	4	tell	tell	VERB
gujaf-53	274	5	us	we	PRON
gujaf-53	274	6	about	about	ADP
gujaf-53	274	7	earnings	earning	NOUN
gujaf-53	274	8	quality	quality	NOUN
gujaf-53	274	9	?	?	PUNCT
gujaf-53	275	1	review	review	NOUN
gujaf-53	275	2	of	of	ADP
gujaf-53	275	3	accounting	accounting	NOUN
gujaf-53	275	4	studies	study	NOUN
gujaf-53	275	5	,	,	PUNCT
gujaf-53	275	6	16(1	16(1	NUM
gujaf-53	275	7	)	)	PUNCT
gujaf-53	275	8	,	,	PUNCT
gujaf-53	275	9	1	1	NUM
gujaf-53	275	10	-	-	SYM
gujaf-53	275	11	28	28	NUM
gujaf-53	275	12	.	.	PUNCT
gujaf-53	276	1	doi.org/10.1007/s11142-009-91138	doi.org/10.1007/s11142-009-91138	PROPN
gujaf-53	277	1	tong	tong	PROPN
gujaf-53	277	2	,	,	PUNCT
gujaf-53	277	3	y.	y.	PROPN
gujaf-53	277	4	h.	h.	PROPN
gujaf-53	277	5	,	,	PUNCT
gujaf-53	277	6	&	&	CCONJ
gujaf-53	277	7	miao	miao	PROPN
gujaf-53	277	8	,	,	PUNCT
gujaf-53	277	9	b.	b.	PROPN
gujaf-53	277	10	(	(	PUNCT
gujaf-53	277	11	2011	2011	NUM
gujaf-53	277	12	)	)	PUNCT
gujaf-53	277	13	.	.	PUNCT
gujaf-53	278	1	are	be	AUX
gujaf-53	278	2	dividends	dividend	NOUN
gujaf-53	278	3	associated	associate	VERB
gujaf-53	278	4	with	with	ADP
gujaf-53	278	5	the	the	DET
gujaf-53	278	6	quality	quality	NOUN
gujaf-53	278	7	of	of	ADP
gujaf-53	278	8	earnings	earning	NOUN
gujaf-53	278	9	?	?	PUNCT
gujaf-53	279	1	accounting	accounting	NOUN
gujaf-53	279	2	horizons	horizon	NOUN
gujaf-53	279	3	,	,	PUNCT
gujaf-53	279	4	25(1	25(1	NUM
gujaf-53	279	5	)	)	PUNCT
gujaf-53	279	6	,	,	PUNCT
gujaf-53	279	7	183	183	NUM
gujaf-53	279	8	-	-	SYM
gujaf-53	279	9	205	205	NUM
gujaf-53	279	10	.	.	PUNCT
gujaf-53	280	1	doi.org/10.2308/acch.2011.25.1.183	doi.org/10.2308/acch.2011.25.1.183	PRON
gujaf-53	280	2	https://doi.org/10.1111/0022-1082.00199	https://doi.org/10.1111/0022-1082.00199	PROPN
gujaf-53	280	3	https://www.jstor.org/stable/247876	https://www.jstor.org/stable/247876	VERB
gujaf-53	280	4	http://dx.doi.org/10.1016/j.iref.2016.12.011	http://dx.doi.org/10.1016/j.iref.2016.12.011	PROPN
gujaf-53	280	5	https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x	https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x	PROPN
gujaf-53	280	6	https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x	https://doi.org/10.1111/j.1540-%096261.1985.tb02362.x	PROPN
gujaf-53	280	7	https://doi.org/10.26458/1816	https://doi.org/10.26458/1816	PROPN
gujaf-53	280	8	https://doi.org/10.2308/acch.2011.25.1.183	https://doi.org/10.2308/acch.2011.25.1.183	PROPN