id	sid	tid	token	lemma	pos
gujaf-56	1	1	gusau	gusau	PROPN
gujaf-56	1	2	journal	journal	NOUN
gujaf-56	1	3	of	of	ADP
gujaf-56	1	4	accounting	accounting	NOUN
gujaf-56	1	5	and	and	CCONJ
gujaf-56	1	6	finance	finance	NOUN
gujaf-56	1	7	,	,	PUNCT
gujaf-56	1	8	vol	vol	NOUN
gujaf-56	1	9	.	.	PROPN
gujaf-56	1	10	2	2	NUM
gujaf-56	1	11	,	,	PUNCT
gujaf-56	1	12	issue	issue	NOUN
gujaf-56	1	13	1	1	NUM
gujaf-56	1	14	,	,	PUNCT
gujaf-56	1	15	april	april	PROPN
gujaf-56	1	16	,	,	PUNCT
gujaf-56	1	17	2021	2021	NUM
gujaf-56	1	18	1	1	NUM
gujaf-56	1	19	gusau	gusau	ADJ
gujaf-56	1	20	journal	journal	NOUN
gujaf-56	1	21	of	of	ADP
gujaf-56	1	22	accounting	accounting	NOUN
gujaf-56	1	23	and	and	CCONJ
gujaf-56	1	24	finance	finance	NOUN
gujaf-56	1	25	(	(	PUNCT
gujaf-56	1	26	gujaf	gujaf	NOUN
gujaf-56	1	27	)	)	PUNCT
gujaf-56	1	28	vol	vol	NOUN
gujaf-56	1	29	.	.	NOUN
gujaf-56	1	30	2	2	NUM
gujaf-56	1	31	issue	issue	NOUN
gujaf-56	1	32	1	1	NUM
gujaf-56	1	33	,	,	PUNCT
gujaf-56	1	34	april	april	PROPN
gujaf-56	1	35	,	,	PUNCT
gujaf-56	1	36	2021	2021	NUM
gujaf-56	1	37	issn	issn	X
gujaf-56	1	38	:	:	PUNCT
gujaf-56	1	39	2756	2756	NUM
gujaf-56	1	40	-	-	PUNCT
gujaf-56	1	41	665x	665x	NOUN
gujaf-56	1	42	a	a	DET
gujaf-56	1	43	publication	publication	NOUN
gujaf-56	1	44	of	of	ADP
gujaf-56	1	45	department	department	NOUN
gujaf-56	1	46	of	of	ADP
gujaf-56	1	47	accounting	accounting	NOUN
gujaf-56	1	48	and	and	CCONJ
gujaf-56	1	49	finance	finance	NOUN
gujaf-56	1	50	,	,	PUNCT
gujaf-56	1	51	faculty	faculty	NOUN
gujaf-56	1	52	of	of	ADP
gujaf-56	1	53	management	management	NOUN
gujaf-56	1	54	and	and	CCONJ
gujaf-56	1	55	social	social	ADJ
gujaf-56	1	56	sciences	science	NOUN
gujaf-56	1	57	,	,	PUNCT
gujaf-56	1	58	federal	federal	ADJ
gujaf-56	1	59	university	university	NOUN
gujaf-56	1	60	gusau	gusau	NOUN
gujaf-56	1	61	,	,	PUNCT
gujaf-56	1	62	zamfara	zamfara	PROPN
gujaf-56	1	63	state	state	PROPN
gujaf-56	1	64	-nigeria	-nigeria	PROPN
gujaf-56	1	65	gusau	gusau	ADJ
gujaf-56	1	66	journal	journal	NOUN
gujaf-56	1	67	of	of	ADP
gujaf-56	1	68	accounting	accounting	NOUN
gujaf-56	1	69	and	and	CCONJ
gujaf-56	1	70	finance	finance	NOUN
gujaf-56	1	71	,	,	PUNCT
gujaf-56	1	72	vol	vol	NOUN
gujaf-56	1	73	.	.	PROPN
gujaf-56	1	74	2	2	NUM
gujaf-56	1	75	,	,	PUNCT
gujaf-56	1	76	issue	issue	NOUN
gujaf-56	1	77	1	1	NUM
gujaf-56	1	78	,	,	PUNCT
gujaf-56	1	79	april	april	PROPN
gujaf-56	1	80	,	,	PUNCT
gujaf-56	1	81	2021	2021	NUM
gujaf-56	1	82	2	2	NUM
gujaf-56	1	83	firm	firm	NOUN
gujaf-56	1	84	attributes	attribute	NOUN
gujaf-56	1	85	and	and	CCONJ
gujaf-56	1	86	corporate	corporate	ADJ
gujaf-56	1	87	voluntary	voluntary	ADJ
gujaf-56	1	88	information	information	NOUN
gujaf-56	1	89	disclosure	disclosure	NOUN
gujaf-56	1	90	of	of	ADP
gujaf-56	1	91	listed	list	VERB
gujaf-56	1	92	indusrial	indusrial	ADJ
gujaf-56	1	93	goodsfirms	goodsfirm	NOUN
gujaf-56	1	94	in	in	ADP
gujaf-56	1	95	nigeria	nigeria	PROPN
gujaf-56	1	96	abubakar	abubakar	PROPN
gujaf-56	1	97	abubakar	abubakar	PROPN
gujaf-56	1	98	department	department	PROPN
gujaf-56	1	99	of	of	ADP
gujaf-56	1	100	accounting	accounting	PROPN
gujaf-56	1	101	federal	federal	PROPN
gujaf-56	1	102	university	university	PROPN
gujaf-56	1	103	of	of	ADP
gujaf-56	1	104	kashere	kashere	PROPN
gujaf-56	1	105	,	,	PUNCT
gujaf-56	1	106	nigeria	nigeria	PROPN
gujaf-56	1	107	,	,	PUNCT
gujaf-56	1	108	abubakarabubakar2020@gmail.com	abubakarabubakar2020@gmail.com	PROPN
gujaf-56	1	109	zaharaddeen	zaharaddeen	NUM
gujaf-56	1	110	abdullahi	abdullahi	PROPN
gujaf-56	1	111	department	department	PROPN
gujaf-56	1	112	of	of	ADP
gujaf-56	1	113	accounting	accounting	PROPN
gujaf-56	1	114	bayero	bayero	PROPN
gujaf-56	1	115	university	university	PROPN
gujaf-56	1	116	kano	kano	PROPN
gujaf-56	1	117	,	,	PUNCT
gujaf-56	1	118	nigeria	nigeria	PROPN
gujaf-56	1	119	,	,	PUNCT
gujaf-56	1	120	abdullahizaharaddeen@gmail.com	abdullahizaharaddeen@gmail.com	PROPN
gujaf-56	1	121	abba	abba	PROPN
gujaf-56	1	122	kabir	kabir	PROPN
gujaf-56	1	123	alkantara	alkantara	PROPN
gujaf-56	1	124	department	department	PROPN
gujaf-56	1	125	of	of	ADP
gujaf-56	1	126	business	business	PROPN
gujaf-56	1	127	administration	administration	PROPN
gujaf-56	1	128	federal	federal	PROPN
gujaf-56	1	129	university	university	PROPN
gujaf-56	1	130	of	of	ADP
gujaf-56	1	131	kashere	kashere	PROPN
gujaf-56	1	132	,	,	PUNCT
gujaf-56	1	133	nigeria	nigeria	PROPN
gujaf-56	1	134	,	,	PUNCT
gujaf-56	1	135	alkantara88@gmail.com	alkantara88@gmail.com	X
gujaf-56	1	136	ibrahim	ibrahim	PROPN
gujaf-56	1	137	adamu	adamu	PROPN
gujaf-56	1	138	saleh	saleh	PROPN
gujaf-56	1	139	phd	phd	PROPN
gujaf-56	1	140	department	department	PROPN
gujaf-56	1	141	of	of	ADP
gujaf-56	1	142	business	business	PROPN
gujaf-56	1	143	administration	administration	PROPN
gujaf-56	1	144	federal	federal	PROPN
gujaf-56	1	145	university	university	PROPN
gujaf-56	1	146	of	of	ADP
gujaf-56	1	147	kashere	kashere	PROPN
gujaf-56	1	148	,	,	PUNCT
gujaf-56	1	149	nigeria	nigeria	PROPN
gujaf-56	1	150	,	,	PUNCT
gujaf-56	1	151	ibrahimadamusaleh3@gmail.com	ibrahimadamusaleh3@gmail.com	VERB
gujaf-56	1	152	abstract	abstract	ADJ
gujaf-56	1	153	this	this	DET
gujaf-56	1	154	study	study	NOUN
gujaf-56	1	155	examines	examine	VERB
gujaf-56	1	156	the	the	DET
gujaf-56	1	157	impact	impact	NOUN
gujaf-56	1	158	of	of	ADP
gujaf-56	1	159	firm	firm	ADJ
gujaf-56	1	160	attributes	attribute	NOUN
gujaf-56	1	161	on	on	ADP
gujaf-56	1	162	corporate	corporate	ADJ
gujaf-56	1	163	disclosureby	disclosureby	ADV
gujaf-56	1	164	listed	list	VERB
gujaf-56	1	165	industrial	industrial	ADJ
gujaf-56	1	166	goods	good	NOUN
gujaf-56	1	167	firms	firm	NOUN
gujaf-56	1	168	in	in	ADP
gujaf-56	1	169	nigeria	nigeria	PROPN
gujaf-56	1	170	over	over	ADP
gujaf-56	1	171	the	the	DET
gujaf-56	1	172	period	period	NOUN
gujaf-56	1	173	of	of	ADP
gujaf-56	1	174	10	10	NUM
gujaf-56	1	175	years	year	NOUN
gujaf-56	1	176	(	(	PUNCT
gujaf-56	1	177	2010	2010	NUM
gujaf-56	1	178	-	-	SYM
gujaf-56	1	179	2019	2019	NUM
gujaf-56	1	180	)	)	PUNCT
gujaf-56	1	181	.	.	PUNCT
gujaf-56	2	1	the	the	DET
gujaf-56	2	2	study	study	NOUN
gujaf-56	2	3	used	use	VERB
gujaf-56	2	4	census	census	NOUN
gujaf-56	2	5	sampling	sample	VERB
gujaf-56	2	6	technique	technique	NOUN
gujaf-56	2	7	to	to	PART
gujaf-56	2	8	arrive	arrive	VERB
gujaf-56	2	9	at	at	ADP
gujaf-56	2	10	sample	sample	NOUN
gujaf-56	2	11	size	size	NOUN
gujaf-56	2	12	of	of	ADP
gujaf-56	2	13	ten	ten	NUM
gujaf-56	2	14	(	(	PUNCT
gujaf-56	2	15	15	15	NUM
gujaf-56	2	16	)	)	PUNCT
gujaf-56	2	17	industrial	industrial	ADJ
gujaf-56	2	18	goods	good	NOUN
gujaf-56	2	19	firms	firm	NOUN
gujaf-56	2	20	listed	list	VERB
gujaf-56	2	21	the	the	DET
gujaf-56	2	22	floor	floor	NOUN
gujaf-56	2	23	of	of	ADP
gujaf-56	2	24	nigerian	nigerian	ADJ
gujaf-56	2	25	stock	stock	NOUN
gujaf-56	2	26	exchange	exchange	NOUN
gujaf-56	2	27	as	as	ADP
gujaf-56	2	28	at	at	ADP
gujaf-56	2	29	31	31	NUM
gujaf-56	2	30	st	st	PROPN
gujaf-56	2	31	december2019	december2019	PROPN
gujaf-56	2	32	.	.	PUNCT
gujaf-56	3	1	secondary	secondary	ADJ
gujaf-56	3	2	data	datum	NOUN
gujaf-56	3	3	extracted	extract	VERB
gujaf-56	3	4	from	from	ADP
gujaf-56	3	5	annual	annual	ADJ
gujaf-56	3	6	reports	report	NOUN
gujaf-56	3	7	and	and	CCONJ
gujaf-56	3	8	accounts	account	NOUN
gujaf-56	3	9	of	of	ADP
gujaf-56	3	10	the	the	DET
gujaf-56	3	11	sampled	sample	VERB
gujaf-56	3	12	firms	firm	NOUN
gujaf-56	3	13	and	and	CCONJ
gujaf-56	3	14	was	be	AUX
gujaf-56	3	15	analyzed	analyze	VERB
gujaf-56	3	16	using	use	VERB
gujaf-56	3	17	multiple	multiple	ADJ
gujaf-56	3	18	regression	regression	NOUN
gujaf-56	3	19	.	.	PUNCT
gujaf-56	4	1	the	the	DET
gujaf-56	4	2	regression	regression	NOUN
gujaf-56	4	3	result	result	NOUN
gujaf-56	4	4	shows	show	VERB
gujaf-56	4	5	thatfirm	thatfirm	ADJ
gujaf-56	4	6	size	size	NOUN
gujaf-56	4	7	,	,	PUNCT
gujaf-56	4	8	profitability	profitability	NOUN
gujaf-56	4	9	,	,	PUNCT
gujaf-56	4	10	leverage	leverage	NOUN
gujaf-56	4	11	,	,	PUNCT
gujaf-56	4	12	age	age	NOUN
gujaf-56	4	13	and	and	CCONJ
gujaf-56	4	14	auditor	auditor	NOUN
gujaf-56	4	15	type	type	NOUN
gujaf-56	4	16	has	have	VERB
gujaf-56	4	17	a	a	DET
gujaf-56	4	18	positive	positive	ADJ
gujaf-56	4	19	and	and	CCONJ
gujaf-56	4	20	significant	significant	ADJ
gujaf-56	4	21	impact	impact	NOUN
gujaf-56	4	22	oncorporate	oncorporate	ADJ
gujaf-56	4	23	information	information	NOUN
gujaf-56	4	24	disclosure	disclosure	NOUN
gujaf-56	4	25	of	of	ADP
gujaf-56	4	26	the	the	DET
gujaf-56	4	27	sampled	sample	VERB
gujaf-56	4	28	firms	firm	NOUN
gujaf-56	4	29	,	,	PUNCT
gujaf-56	4	30	while	while	SCONJ
gujaf-56	4	31	liquidity	liquidity	NOUN
gujaf-56	4	32	and	and	CCONJ
gujaf-56	4	33	asset	asset	NOUN
gujaf-56	4	34	in	in	ADP
gujaf-56	4	35	place	place	NOUN
gujaf-56	4	36	has	have	VERB
gujaf-56	4	37	positive	positive	ADJ
gujaf-56	4	38	and	and	CCONJ
gujaf-56	4	39	insignificant	insignificant	ADJ
gujaf-56	4	40	impact	impact	NOUN
gujaf-56	4	41	on	on	ADP
gujaf-56	4	42	corporate	corporate	ADJ
gujaf-56	4	43	information	information	NOUN
gujaf-56	4	44	disclosure	disclosure	NOUN
gujaf-56	4	45	.	.	PUNCT
gujaf-56	5	1	based	base	VERB
gujaf-56	5	2	on	on	ADP
gujaf-56	5	3	the	the	DET
gujaf-56	5	4	findings	finding	NOUN
gujaf-56	5	5	it	it	PRON
gujaf-56	5	6	is	be	AUX
gujaf-56	5	7	conclude	conclude	VERB
gujaf-56	5	8	that	that	SCONJ
gujaf-56	5	9	larger	large	ADJ
gujaf-56	5	10	firms	firm	NOUN
gujaf-56	5	11	,	,	PUNCT
gujaf-56	5	12	profitable	profitable	ADJ
gujaf-56	5	13	firms	firm	NOUN
gujaf-56	5	14	,	,	PUNCT
gujaf-56	5	15	more	more	ADV
gujaf-56	5	16	levered	lever	VERB
gujaf-56	5	17	firm	firm	NOUN
gujaf-56	5	18	,	,	PUNCT
gujaf-56	5	19	older	old	ADJ
gujaf-56	5	20	firm	firm	NOUN
gujaf-56	5	21	and	and	CCONJ
gujaf-56	5	22	company	company	NOUN
gujaf-56	5	23	audited	audit	VERB
gujaf-56	5	24	by	by	ADP
gujaf-56	5	25	big	big	ADJ
gujaf-56	5	26	audit	audit	NOUN
gujaf-56	5	27	firms	firm	NOUN
gujaf-56	5	28	disclosed	disclose	VERB
gujaf-56	5	29	more	more	ADJ
gujaf-56	5	30	information	information	NOUN
gujaf-56	5	31	in	in	ADP
gujaf-56	5	32	their	their	PRON
gujaf-56	5	33	annual	annual	ADJ
gujaf-56	5	34	report	report	NOUN
gujaf-56	5	35	and	and	CCONJ
gujaf-56	5	36	accounts	account	NOUN
gujaf-56	5	37	.	.	PUNCT
gujaf-56	6	1	therefore	therefore	ADV
gujaf-56	6	2	,	,	PUNCT
gujaf-56	6	3	the	the	DET
gujaf-56	6	4	study	study	NOUN
gujaf-56	6	5	recommends	recommend	VERB
gujaf-56	6	6	among	among	ADP
gujaf-56	6	7	other	other	ADJ
gujaf-56	6	8	that	that	SCONJ
gujaf-56	6	9	theregulatory	theregulatory	NOUN
gujaf-56	6	10	authorities	authority	NOUN
gujaf-56	6	11	should	should	AUX
gujaf-56	6	12	encourage	encourage	VERB
gujaf-56	6	13	companies	company	NOUN
gujaf-56	6	14	to	to	PART
gujaf-56	6	15	disclosure	disclosure	VERB
gujaf-56	6	16	more	more	ADJ
gujaf-56	6	17	information	information	NOUN
gujaf-56	6	18	beyond	beyond	ADP
gujaf-56	6	19	the	the	DET
gujaf-56	6	20	mandatory	mandatory	ADJ
gujaf-56	6	21	requirement	requirement	NOUN
gujaf-56	6	22	.	.	PUNCT
gujaf-56	7	1	key	key	ADJ
gujaf-56	7	2	words	word	NOUN
gujaf-56	7	3	:	:	PUNCT
gujaf-56	7	4	asset	asset	NOUN
gujaf-56	7	5	in	in	ADP
gujaf-56	7	6	place	place	NOUN
gujaf-56	7	7	,	,	PUNCT
gujaf-56	7	8	auditor	auditor	NOUN
gujaf-56	7	9	type	type	NOUN
gujaf-56	7	10	,	,	PUNCT
gujaf-56	7	11	corporate	corporate	ADJ
gujaf-56	7	12	,	,	PUNCT
gujaf-56	7	13	disclosure	disclosure	NOUN
gujaf-56	7	14	,	,	PUNCT
gujaf-56	7	15	industrial	industrial	ADJ
gujaf-56	7	16	,	,	PUNCT
gujaf-56	7	17	goods	good	NOUN
gujaf-56	7	18	,	,	PUNCT
gujaf-56	7	19	firms	firm	NOUN
gujaf-56	7	20	,	,	PUNCT
gujaf-56	7	21	and	and	CCONJ
gujaf-56	7	22	nigeria	nigeria	PROPN
gujaf-56	7	23	.	.	PUNCT
gujaf-56	8	1	1	1	X
gujaf-56	8	2	.	.	X
gujaf-56	8	3	introduction	introduction	NOUN
gujaf-56	8	4	dramatic	dramatic	ADJ
gujaf-56	8	5	changes	change	NOUN
gujaf-56	8	6	in	in	ADP
gujaf-56	8	7	the	the	DET
gujaf-56	8	8	business	business	NOUN
gujaf-56	8	9	environment	environment	NOUN
gujaf-56	8	10	,	,	PUNCT
gujaf-56	8	11	resulting	result	VERB
gujaf-56	8	12	from	from	ADP
gujaf-56	8	13	globalization	globalization	NOUN
gujaf-56	8	14	and	and	CCONJ
gujaf-56	8	15	frequent	frequent	ADJ
gujaf-56	8	16	business	business	NOUN
gujaf-56	8	17	scandals	scandal	NOUN
gujaf-56	8	18	and	and	CCONJ
gujaf-56	8	19	financial	financial	ADJ
gujaf-56	8	20	crises	crisis	NOUN
gujaf-56	8	21	,	,	PUNCT
gujaf-56	8	22	have	have	AUX
gujaf-56	8	23	led	lead	VERB
gujaf-56	8	24	stakeholders	stakeholder	NOUN
gujaf-56	8	25	,	,	PUNCT
gujaf-56	8	26	such	such	ADJ
gujaf-56	8	27	as	as	ADP
gujaf-56	8	28	shareholders	shareholder	NOUN
gujaf-56	8	29	,	,	PUNCT
gujaf-56	8	30	investors	investor	NOUN
gujaf-56	8	31	,	,	PUNCT
gujaf-56	8	32	policy	policy	NOUN
gujaf-56	8	33	makers	maker	NOUN
gujaf-56	8	34	,	,	PUNCT
gujaf-56	8	35	governments	government	NOUN
gujaf-56	8	36	and	and	CCONJ
gujaf-56	8	37	researchers	researcher	NOUN
gujaf-56	8	38	,	,	PUNCT
gujaf-56	8	39	to	to	PART
gujaf-56	8	40	pay	pay	VERB
gujaf-56	8	41	more	more	ADJ
gujaf-56	8	42	attention	attention	NOUN
gujaf-56	8	43	to	to	ADP
gujaf-56	8	44	corporatevoluntary	corporatevoluntary	VERB
gujaf-56	8	45	information	information	NOUN
gujaf-56	8	46	disclosure	disclosure	NOUN
gujaf-56	8	47	.	.	PUNCT
gujaf-56	9	1	the	the	DET
gujaf-56	9	2	2008	2008	NUM
gujaf-56	9	3	global	global	ADJ
gujaf-56	9	4	financial	financial	ADJ
gujaf-56	9	5	crisis	crisis	NOUN
gujaf-56	9	6	(	(	PUNCT
gujaf-56	9	7	gfc	gfc	NOUN
gujaf-56	9	8	)	)	PUNCT
gujaf-56	9	9	,	,	PUNCT
gujaf-56	9	10	proved	prove	VERB
gujaf-56	9	11	to	to	PART
gujaf-56	9	12	be	be	AUX
gujaf-56	9	13	a	a	DET
gujaf-56	9	14	pivotal	pivotal	ADJ
gujaf-56	9	15	point	point	NOUN
gujaf-56	9	16	that	that	PRON
gujaf-56	9	17	brought	bring	VERB
gujaf-56	9	18	corporate	corporate	ADJ
gujaf-56	9	19	disclosure	disclosure	NOUN
gujaf-56	9	20	back	back	ADV
gujaf-56	9	21	to	to	ADP
gujaf-56	9	22	the	the	DET
gujaf-56	9	23	forefront	forefront	NOUN
gujaf-56	9	24	of	of	ADP
gujaf-56	9	25	research	research	NOUN
gujaf-56	9	26	and	and	CCONJ
gujaf-56	9	27	business	business	NOUN
gujaf-56	9	28	discussion	discussion	NOUN
gujaf-56	9	29	.	.	PUNCT
gujaf-56	10	1	the	the	DET
gujaf-56	10	2	gfc	gfc	NOUN
gujaf-56	10	3	highlighted	highlight	VERB
gujaf-56	10	4	the	the	DET
gujaf-56	10	5	importance	importance	NOUN
gujaf-56	10	6	of	of	ADP
gujaf-56	10	7	corporate	corporate	ADJ
gujaf-56	10	8	voluntary	voluntary	ADJ
gujaf-56	10	9	information	information	NOUN
gujaf-56	10	10	disclosure	disclosure	NOUN
gujaf-56	10	11	and	and	CCONJ
gujaf-56	10	12	business	business	NOUN
gujaf-56	10	13	honesty	honesty	NOUN
gujaf-56	10	14	in	in	ADP
gujaf-56	10	15	avoiding	avoid	VERB
gujaf-56	10	16	further	further	ADJ
gujaf-56	10	17	economic	economic	ADJ
gujaf-56	10	18	instability	instability	NOUN
gujaf-56	10	19	and	and	CCONJ
gujaf-56	10	20	widespread	widespread	ADJ
gujaf-56	10	21	damage	damage	NOUN
gujaf-56	10	22	(	(	PUNCT
gujaf-56	10	23	bose	bose	PROPN
gujaf-56	10	24	et	et	PROPN
gujaf-56	10	25	al	al	PROPN
gujaf-56	10	26	.	.	PROPN
gujaf-56	10	27	2018	2018	NUM
gujaf-56	10	28	)	)	PUNCT
gujaf-56	10	29	.	.	PUNCT
gujaf-56	11	1	to	to	ADP
gujaf-56	11	2	date	date	NOUN
gujaf-56	11	3	,	,	PUNCT
gujaf-56	11	4	corporate	corporate	ADJ
gujaf-56	11	5	voluntary	voluntary	ADJ
gujaf-56	11	6	information	information	NOUN
gujaf-56	11	7	disclosure	disclosure	NOUN
gujaf-56	11	8	has	have	AUX
gujaf-56	11	9	become	become	VERB
gujaf-56	11	10	an	an	DET
gujaf-56	11	11	important	important	ADJ
gujaf-56	11	12	focus	focus	NOUN
gujaf-56	11	13	of	of	ADP
gujaf-56	11	14	research	research	NOUN
gujaf-56	11	15	,	,	PUNCT
gujaf-56	11	16	as	as	SCONJ
gujaf-56	11	17	it	it	PRON
gujaf-56	11	18	is	be	AUX
gujaf-56	11	19	seen	see	VERB
gujaf-56	11	20	as	as	ADP
gujaf-56	11	21	an	an	DET
gujaf-56	11	22	important	important	ADJ
gujaf-56	11	23	tool	tool	NOUN
gujaf-56	11	24	to	to	PART
gujaf-56	11	25	increase	increase	VERB
gujaf-56	11	26	corporate	corporate	ADJ
gujaf-56	11	27	transparency	transparency	NOUN
gujaf-56	11	28	(	(	PUNCT
gujaf-56	11	29	alhazmi	alhazmi	NOUN
gujaf-56	11	30	2017	2017	NUM
gujaf-56	11	31	)	)	PUNCT
gujaf-56	11	32	.	.	PUNCT
gujaf-56	12	1	mailto:abubakarabubakar2020@gmail.com	mailto:abubakarabubakar2020@gmail.com	X
gujaf-56	12	2	mailto:abdullahizaharaddeen@gmail.com	mailto:abdullahizaharaddeen@gmail.com	X
gujaf-56	13	1	mailto:alkantara88@gmail.com	mailto:alkantara88@gmail.com	PROPN
gujaf-56	13	2	mailto:ibrahimadamusaleh3@gmail.com	mailto:ibrahimadamusaleh3@gmail.com	PROPN
gujaf-56	13	3	gusau	gusau	PROPN
gujaf-56	13	4	journal	journal	PROPN
gujaf-56	13	5	of	of	ADP
gujaf-56	13	6	accounting	accounting	NOUN
gujaf-56	13	7	and	and	CCONJ
gujaf-56	13	8	finance	finance	NOUN
gujaf-56	13	9	,	,	PUNCT
gujaf-56	13	10	vol	vol	NOUN
gujaf-56	13	11	.	.	PROPN
gujaf-56	13	12	2	2	NUM
gujaf-56	13	13	,	,	PUNCT
gujaf-56	13	14	issue	issue	NOUN
gujaf-56	13	15	1	1	NUM
gujaf-56	13	16	,	,	PUNCT
gujaf-56	13	17	april	april	PROPN
gujaf-56	13	18	,	,	PUNCT
gujaf-56	13	19	2021	2021	NUM
gujaf-56	13	20	3	3	NUM
gujaf-56	13	21	there	there	PRON
gujaf-56	13	22	have	have	AUX
gujaf-56	13	23	always	always	ADV
gujaf-56	13	24	been	be	AUX
gujaf-56	13	25	many	many	ADJ
gujaf-56	13	26	ways	way	NOUN
gujaf-56	13	27	for	for	SCONJ
gujaf-56	13	28	a	a	DET
gujaf-56	13	29	company	company	NOUN
gujaf-56	13	30	to	to	PART
gujaf-56	13	31	disclose	disclose	VERB
gujaf-56	13	32	information	information	NOUN
gujaf-56	13	33	.	.	PUNCT
gujaf-56	14	1	one	one	NUM
gujaf-56	14	2	of	of	ADP
gujaf-56	14	3	the	the	DET
gujaf-56	14	4	most	most	ADV
gujaf-56	14	5	important	important	ADJ
gujaf-56	14	6	,	,	PUNCT
gujaf-56	14	7	and	and	CCONJ
gujaf-56	14	8	required	require	VERB
gujaf-56	14	9	,	,	PUNCT
gujaf-56	14	10	methods	method	NOUN
gujaf-56	14	11	that	that	PRON
gujaf-56	14	12	listed	list	VERB
gujaf-56	14	13	companies	company	NOUN
gujaf-56	14	14	use	use	VERB
gujaf-56	14	15	to	to	PART
gujaf-56	14	16	disclose	disclose	VERB
gujaf-56	14	17	and	and	CCONJ
gujaf-56	14	18	communicate	communicate	VERB
gujaf-56	14	19	with	with	ADP
gujaf-56	14	20	their	their	PRON
gujaf-56	14	21	stakeholders	stakeholder	NOUN
gujaf-56	14	22	is	be	AUX
gujaf-56	14	23	the	the	DET
gujaf-56	14	24	annual	annual	ADJ
gujaf-56	14	25	report	report	NOUN
gujaf-56	14	26	(	(	PUNCT
gujaf-56	14	27	chau	chau	NOUN
gujaf-56	14	28	&	&	CCONJ
gujaf-56	14	29	gray	gray	ADJ
gujaf-56	14	30	2010	2010	NUM
gujaf-56	14	31	)	)	PUNCT
gujaf-56	14	32	.	.	PUNCT
gujaf-56	15	1	listed	list	VERB
gujaf-56	15	2	companies	company	NOUN
gujaf-56	15	3	disclose	disclose	VERB
gujaf-56	15	4	financial	financial	ADJ
gujaf-56	15	5	and	and	CCONJ
gujaf-56	15	6	non	non	ADJ
gujaf-56	15	7	-	-	ADJ
gujaf-56	15	8	financial	financial	ADJ
gujaf-56	15	9	information	information	NOUN
gujaf-56	15	10	in	in	ADP
gujaf-56	15	11	annual	annual	ADJ
gujaf-56	15	12	reports	report	NOUN
gujaf-56	15	13	both	both	CCONJ
gujaf-56	15	14	mandatorily	mandatorily	ADV
gujaf-56	15	15	and	and	CCONJ
gujaf-56	15	16	voluntarily	voluntarily	ADV
gujaf-56	15	17	.	.	PUNCT
gujaf-56	16	1	mandatory	mandatory	ADJ
gujaf-56	16	2	disclosure	disclosure	NOUN
gujaf-56	16	3	primarily	primarily	ADV
gujaf-56	16	4	focuses	focus	VERB
gujaf-56	16	5	on	on	ADP
gujaf-56	16	6	presentation	presentation	NOUN
gujaf-56	16	7	of	of	ADP
gujaf-56	16	8	financial	financial	ADJ
gujaf-56	16	9	statements	statement	NOUN
gujaf-56	16	10	and	and	CCONJ
gujaf-56	16	11	their	their	PRON
gujaf-56	16	12	complementary	complementary	ADJ
gujaf-56	16	13	footnotes	footnote	NOUN
gujaf-56	16	14	which	which	PRON
gujaf-56	16	15	are	be	AUX
gujaf-56	16	16	required	require	VERB
gujaf-56	16	17	by	by	ADP
gujaf-56	16	18	regulations	regulation	NOUN
gujaf-56	16	19	and	and	CCONJ
gujaf-56	16	20	laws	law	NOUN
gujaf-56	16	21	whereas	whereas	SCONJ
gujaf-56	16	22	voluntary	voluntary	ADJ
gujaf-56	16	23	disclosure	disclosure	NOUN
gujaf-56	16	24	allows	allow	VERB
gujaf-56	16	25	the	the	DET
gujaf-56	16	26	management	management	NOUN
gujaf-56	16	27	to	to	PART
gujaf-56	16	28	report	report	VERB
gujaf-56	16	29	information	information	NOUN
gujaf-56	16	30	above	above	ADP
gujaf-56	16	31	minimum	minimum	ADJ
gujaf-56	16	32	disclosure	disclosure	NOUN
gujaf-56	16	33	requirements	requirement	NOUN
gujaf-56	16	34	(	(	PUNCT
gujaf-56	16	35	uyar	uyar	NOUN
gujaf-56	16	36	&	&	CCONJ
gujaf-56	16	37	kiliç	kiliç	PROPN
gujaf-56	16	38	,	,	PUNCT
gujaf-56	16	39	2012	2012	NUM
gujaf-56	16	40	)	)	PUNCT
gujaf-56	16	41	.	.	PUNCT
gujaf-56	17	1	corporate	corporate	ADJ
gujaf-56	17	2	voluntary	voluntary	ADJ
gujaf-56	17	3	information	information	NOUN
gujaf-56	17	4	disclosure	disclosure	NOUN
gujaf-56	17	5	can	can	AUX
gujaf-56	17	6	be	be	AUX
gujaf-56	17	7	seen	see	VERB
gujaf-56	17	8	as	as	ADP
gujaf-56	17	9	a	a	DET
gujaf-56	17	10	response	response	NOUN
gujaf-56	17	11	to	to	ADP
gujaf-56	17	12	several	several	ADJ
gujaf-56	17	13	factors	factor	NOUN
gujaf-56	17	14	,	,	PUNCT
gujaf-56	17	15	such	such	ADJ
gujaf-56	17	16	as	as	ADP
gujaf-56	17	17	changes	change	NOUN
gujaf-56	17	18	in	in	ADP
gujaf-56	17	19	the	the	DET
gujaf-56	17	20	capital	capital	NOUN
gujaf-56	17	21	market	market	NOUN
gujaf-56	17	22	,	,	PUNCT
gujaf-56	17	23	changes	change	NOUN
gujaf-56	17	24	in	in	ADP
gujaf-56	17	25	business	business	NOUN
gujaf-56	17	26	environment	environment	NOUN
gujaf-56	17	27	and	and	CCONJ
gujaf-56	17	28	globalization	globalization	NOUN
gujaf-56	17	29	(	(	PUNCT
gujaf-56	17	30	healy	healy	PROPN
gujaf-56	17	31	&	&	CCONJ
gujaf-56	17	32	palepu	palepu	PROPN
gujaf-56	17	33	,	,	PUNCT
gujaf-56	17	34	2001	2001	NUM
gujaf-56	17	35	)	)	PUNCT
gujaf-56	17	36	,	,	PUNCT
gujaf-56	17	37	which	which	PRON
gujaf-56	17	38	demands	demand	VERB
gujaf-56	17	39	greater	great	ADJ
gujaf-56	17	40	accountability	accountability	NOUN
gujaf-56	17	41	from	from	ADP
gujaf-56	17	42	firm	firm	NOUN
gujaf-56	17	43	’s	’s	PART
gujaf-56	17	44	management	management	NOUN
gujaf-56	17	45	.	.	PUNCT
gujaf-56	18	1	corporate	corporate	ADJ
gujaf-56	18	2	voluntary	voluntary	ADJ
gujaf-56	18	3	information	information	NOUN
gujaf-56	18	4	disclosure	disclosure	NOUN
gujaf-56	18	5	practices	practice	NOUN
gujaf-56	18	6	differ	differ	VERB
gujaf-56	18	7	between	between	ADP
gujaf-56	18	8	countries	country	NOUN
gujaf-56	18	9	and	and	CCONJ
gujaf-56	18	10	companies	company	NOUN
gujaf-56	18	11	.	.	PUNCT
gujaf-56	19	1	this	this	PRON
gujaf-56	19	2	might	might	AUX
gujaf-56	19	3	be	be	AUX
gujaf-56	19	4	due	due	ADJ
gujaf-56	19	5	to	to	ADP
gujaf-56	19	6	differences	difference	NOUN
gujaf-56	19	7	in	in	ADP
gujaf-56	19	8	institutional	institutional	ADJ
gujaf-56	19	9	mechanisms	mechanism	NOUN
gujaf-56	19	10	,	,	PUNCT
gujaf-56	19	11	such	such	ADJ
gujaf-56	19	12	as	as	ADP
gujaf-56	19	13	regulations	regulation	NOUN
gujaf-56	19	14	,	,	PUNCT
gujaf-56	19	15	culture	culture	NOUN
gujaf-56	19	16	and	and	CCONJ
gujaf-56	19	17	corporate	corporate	ADJ
gujaf-56	19	18	features	feature	NOUN
gujaf-56	19	19	,	,	PUNCT
gujaf-56	19	20	such	such	ADJ
gujaf-56	19	21	as	as	ADP
gujaf-56	19	22	the	the	DET
gujaf-56	19	23	size	size	NOUN
gujaf-56	19	24	of	of	ADP
gujaf-56	19	25	a	a	DET
gujaf-56	19	26	company	company	NOUN
gujaf-56	19	27	and	and	CCONJ
gujaf-56	19	28	the	the	DET
gujaf-56	19	29	sector	sector	NOUN
gujaf-56	19	30	in	in	ADP
gujaf-56	19	31	which	which	PRON
gujaf-56	19	32	it	it	PRON
gujaf-56	19	33	operates	operate	VERB
gujaf-56	19	34	(	(	PUNCT
gujaf-56	19	35	ling	ling	PROPN
gujaf-56	19	36	&	&	CCONJ
gujaf-56	19	37	sultana	sultana	PROPN
gujaf-56	19	38	2015	2015	NUM
gujaf-56	19	39	)	)	PUNCT
gujaf-56	19	40	.	.	PUNCT
gujaf-56	20	1	therefore	therefore	ADV
gujaf-56	20	2	,	,	PUNCT
gujaf-56	20	3	investigating	investigate	VERB
gujaf-56	20	4	the	the	DET
gujaf-56	20	5	impact	impact	NOUN
gujaf-56	20	6	of	of	ADP
gujaf-56	20	7	firm	firm	ADJ
gujaf-56	20	8	attributes	attribute	NOUN
gujaf-56	20	9	on	on	ADP
gujaf-56	20	10	corporate	corporate	ADJ
gujaf-56	20	11	voluntary	voluntary	ADJ
gujaf-56	20	12	information	information	NOUN
gujaf-56	20	13	disclosure	disclosure	NOUN
gujaf-56	20	14	must	must	AUX
gujaf-56	20	15	not	not	PART
gujaf-56	20	16	be	be	AUX
gujaf-56	20	17	treated	treat	VERB
gujaf-56	20	18	as	as	ADP
gujaf-56	20	19	a	a	DET
gujaf-56	20	20	homogeneous	homogeneous	ADJ
gujaf-56	20	21	study	study	NOUN
gujaf-56	20	22	and	and	CCONJ
gujaf-56	20	23	must	must	AUX
gujaf-56	20	24	be	be	AUX
gujaf-56	20	25	carry	carry	VERB
gujaf-56	20	26	out	out	ADP
gujaf-56	20	27	in	in	ADP
gujaf-56	20	28	each	each	DET
gujaf-56	20	29	country	country	NOUN
gujaf-56	20	30	independently	independently	ADV
gujaf-56	20	31	.	.	PUNCT
gujaf-56	21	1	corporate	corporate	ADJ
gujaf-56	21	2	voluntary	voluntary	ADJ
gujaf-56	21	3	information	information	NOUN
gujaf-56	21	4	disclosure	disclosure	NOUN
gujaf-56	21	5	involves	involve	VERB
gujaf-56	21	6	many	many	ADJ
gujaf-56	21	7	economic	economic	ADJ
gujaf-56	21	8	,	,	PUNCT
gujaf-56	21	9	political	political	ADJ
gujaf-56	21	10	and	and	CCONJ
gujaf-56	21	11	cultural	cultural	ADJ
gujaf-56	21	12	factors	factor	NOUN
gujaf-56	21	13	,	,	PUNCT
gujaf-56	21	14	which	which	PRON
gujaf-56	21	15	make	make	VERB
gujaf-56	21	16	it	it	PRON
gujaf-56	21	17	difficult	difficult	ADJ
gujaf-56	21	18	to	to	PART
gujaf-56	21	19	generalize	generalize	VERB
gujaf-56	21	20	results	result	NOUN
gujaf-56	21	21	across	across	ADP
gujaf-56	21	22	different	different	ADJ
gujaf-56	21	23	countries	country	NOUN
gujaf-56	21	24	.	.	PUNCT
gujaf-56	22	1	although	although	SCONJ
gujaf-56	22	2	several	several	ADJ
gujaf-56	22	3	studies	study	NOUN
gujaf-56	22	4	have	have	AUX
gujaf-56	22	5	been	be	AUX
gujaf-56	22	6	carried	carry	VERB
gujaf-56	22	7	out	out	ADP
gujaf-56	22	8	on	on	ADP
gujaf-56	22	9	the	the	DET
gujaf-56	22	10	effect	effect	NOUN
gujaf-56	22	11	of	of	ADP
gujaf-56	22	12	firm	firm	ADJ
gujaf-56	22	13	characteristics	characteristic	NOUN
gujaf-56	22	14	on	on	ADP
gujaf-56	22	15	corporate	corporate	ADJ
gujaf-56	22	16	voluntary	voluntary	ADJ
gujaf-56	22	17	information	information	NOUN
gujaf-56	22	18	disclosureparticularly	disclosureparticularly	ADV
gujaf-56	22	19	in	in	ADP
gujaf-56	22	20	developed	develop	VERB
gujaf-56	22	21	nations	nation	NOUN
gujaf-56	22	22	and	and	CCONJ
gujaf-56	22	23	few	few	ADJ
gujaf-56	22	24	in	in	ADP
gujaf-56	22	25	developing	develop	VERB
gujaf-56	22	26	countries	country	NOUN
gujaf-56	22	27	like	like	ADP
gujaf-56	22	28	nigeria	nigeria	PROPN
gujaf-56	22	29	for	for	ADP
gujaf-56	22	30	examples,(albitar	examples,(albitar	PROPN
gujaf-56	22	31	,	,	PUNCT
gujaf-56	22	32	2015	2015	NUM
gujaf-56	22	33	:	:	PUNCT
gujaf-56	22	34	tijjani	tijjani	PROPN
gujaf-56	22	35	&	&	CCONJ
gujaf-56	22	36	garko	garko	PROPN
gujaf-56	22	37	,	,	PUNCT
gujaf-56	22	38	2015;filsaraei	2015;filsaraei	PROPN
gujaf-56	22	39	&	&	CCONJ
gujaf-56	22	40	azarberahman	azarberahman	PROPN
gujaf-56	22	41	,	,	PUNCT
gujaf-56	22	42	2016	2016	NUM
gujaf-56	22	43	;	;	PUNCT
gujaf-56	22	44	monday	monday	PROPN
gujaf-56	22	45	&	&	CCONJ
gujaf-56	22	46	nancy	nancy	PROPN
gujaf-56	22	47	,	,	PUNCT
gujaf-56	22	48	2016;kolsi	2016;kolsi	NUM
gujaf-56	22	49	,	,	PUNCT
gujaf-56	22	50	2017	2017	NUM
gujaf-56	22	51	;	;	PUNCT
gujaf-56	22	52	modugu	modugu	NOUN
gujaf-56	22	53	,	,	PUNCT
gujaf-56	22	54	2017	2017	NUM
gujaf-56	22	55	:	:	PUNCT
gujaf-56	22	56	sulaiman	sulaiman	PROPN
gujaf-56	22	57	,	,	PUNCT
gujaf-56	22	58	aruwa	aruwa	PROPN
gujaf-56	22	59	&	&	CCONJ
gujaf-56	22	60	khadijah	khadijah	PROPN
gujaf-56	22	61	2018;nurudeen	2018;nurudeen	PROPN
gujaf-56	22	62	,	,	PUNCT
gujaf-56	22	63	ahnda	ahnda	PROPN
gujaf-56	22	64	&	&	CCONJ
gujaf-56	22	65	shalli	shalli	PROPN
gujaf-56	22	66	2018	2018	NUM
gujaf-56	22	67	;	;	PUNCT
gujaf-56	22	68	ahmed	ahmed	PROPN
gujaf-56	22	69	2020	2020	NUM
gujaf-56	22	70	;	;	PUNCT
gujaf-56	22	71	innocent	innocent	ADJ
gujaf-56	22	72	,	,	PUNCT
gujaf-56	22	73	uchenna&ukamaka	uchenna&ukamaka	ADV
gujaf-56	22	74	2020	2020	NUM
gujaf-56	22	75	;	;	PUNCT
gujaf-56	22	76	bicer	bicer	NOUN
gujaf-56	22	77	&	&	CCONJ
gujaf-56	22	78	milad	milad	NOUN
gujaf-56	22	79	2020	2020	NUM
gujaf-56	22	80	;	;	PUNCT
gujaf-56	22	81	modugu	modugu	NOUN
gujaf-56	22	82	2020).based	2020).base	VERB
gujaf-56	22	83	on	on	ADP
gujaf-56	22	84	literature	literature	NOUN
gujaf-56	22	85	review	review	PROPN
gujaf-56	22	86	,	,	PUNCT
gujaf-56	22	87	there	there	PRON
gujaf-56	22	88	is	be	VERB
gujaf-56	22	89	a	a	DET
gujaf-56	22	90	scanty	scanty	NOUN
gujaf-56	22	91	of	of	ADP
gujaf-56	22	92	studies	study	NOUN
gujaf-56	22	93	in	in	ADP
gujaf-56	22	94	emerging	emerge	VERB
gujaf-56	22	95	countries	country	NOUN
gujaf-56	22	96	and	and	CCONJ
gujaf-56	22	97	various	various	ADJ
gujaf-56	22	98	avenues	avenue	NOUN
gujaf-56	22	99	of	of	ADP
gujaf-56	22	100	corporate	corporate	ADJ
gujaf-56	22	101	voluntary	voluntary	ADJ
gujaf-56	22	102	information	information	NOUN
gujaf-56	22	103	disclosure	disclosure	NOUN
gujaf-56	22	104	that	that	PRON
gujaf-56	22	105	need	need	VERB
gujaf-56	22	106	to	to	PART
gujaf-56	22	107	be	be	AUX
gujaf-56	22	108	explored	explore	VERB
gujaf-56	22	109	more	more	ADV
gujaf-56	22	110	in	in	ADP
gujaf-56	22	111	detail	detail	NOUN
gujaf-56	22	112	.	.	PUNCT
gujaf-56	23	1	however	however	ADV
gujaf-56	23	2	,	,	PUNCT
gujaf-56	23	3	studies	study	NOUN
gujaf-56	23	4	conducted	conduct	VERB
gujaf-56	23	5	in	in	ADP
gujaf-56	23	6	nigeria	nigeria	PROPN
gujaf-56	23	7	are	be	AUX
gujaf-56	23	8	usually	usually	ADV
gujaf-56	23	9	associated	associate	VERB
gujaf-56	23	10	with	with	ADP
gujaf-56	23	11	one	one	NUM
gujaf-56	23	12	limitation	limitation	NOUN
gujaf-56	23	13	or	or	CCONJ
gujaf-56	23	14	the	the	DET
gujaf-56	23	15	other	other	ADJ
gujaf-56	23	16	,	,	PUNCT
gujaf-56	23	17	either	either	CCONJ
gujaf-56	23	18	in	in	ADP
gujaf-56	23	19	relations	relation	NOUN
gujaf-56	23	20	to	to	ADP
gujaf-56	23	21	the	the	DET
gujaf-56	23	22	total	total	ADJ
gujaf-56	23	23	number	number	NOUN
gujaf-56	23	24	of	of	ADP
gujaf-56	23	25	items	item	NOUN
gujaf-56	23	26	used	use	VERB
gujaf-56	23	27	in	in	ADP
gujaf-56	23	28	the	the	DET
gujaf-56	23	29	voluntary	voluntary	ADJ
gujaf-56	23	30	accounting	accounting	NOUN
gujaf-56	23	31	information	information	NOUN
gujaf-56	23	32	disclosurechecklists	disclosurechecklist	NOUN
gujaf-56	23	33	,	,	PUNCT
gujaf-56	23	34	the	the	DET
gujaf-56	23	35	independent	independent	ADJ
gujaf-56	23	36	variable	variable	NOUN
gujaf-56	23	37	,	,	PUNCT
gujaf-56	23	38	the	the	DET
gujaf-56	23	39	measurements	measurement	NOUN
gujaf-56	23	40	of	of	ADP
gujaf-56	23	41	the	the	DET
gujaf-56	23	42	dependent	dependent	ADJ
gujaf-56	23	43	variable	variable	NOUN
gujaf-56	23	44	and	and	CCONJ
gujaf-56	23	45	explanatory	explanatory	ADJ
gujaf-56	23	46	variable	variable	NOUN
gujaf-56	23	47	,	,	PUNCT
gujaf-56	23	48	methodology	methodology	NOUN
gujaf-56	23	49	used	use	VERB
gujaf-56	23	50	and	and	CCONJ
gujaf-56	23	51	the	the	DET
gujaf-56	23	52	period	period	NOUN
gujaf-56	23	53	covered	cover	VERB
gujaf-56	23	54	by	by	ADP
gujaf-56	23	55	previous	previous	ADJ
gujaf-56	23	56	studies	study	NOUN
gujaf-56	23	57	.	.	PUNCT
gujaf-56	24	1	moreover	moreover	ADV
gujaf-56	24	2	,	,	PUNCT
gujaf-56	24	3	none	none	NOUN
gujaf-56	24	4	of	of	ADP
gujaf-56	24	5	them	they	PRON
gujaf-56	24	6	was	be	AUX
gujaf-56	24	7	conducted	conduct	VERB
gujaf-56	24	8	in	in	ADP
gujaf-56	24	9	the	the	DET
gujaf-56	24	10	listed	list	VERB
gujaf-56	24	11	industrial	industrial	ADJ
gujaf-56	24	12	goods	good	NOUN
gujaf-56	24	13	sectors	sector	NOUN
gujaf-56	24	14	,	,	PUNCT
gujaf-56	24	15	which	which	PRON
gujaf-56	24	16	is	be	AUX
gujaf-56	24	17	the	the	DET
gujaf-56	24	18	sector	sector	NOUN
gujaf-56	24	19	to	to	PART
gujaf-56	24	20	be	be	AUX
gujaf-56	24	21	covered	cover	VERB
gujaf-56	24	22	by	by	ADP
gujaf-56	24	23	this	this	DET
gujaf-56	24	24	study	study	NOUN
gujaf-56	24	25	.	.	PUNCT
gujaf-56	25	1	for	for	ADP
gujaf-56	25	2	example	example	NOUN
gujaf-56	25	3	,	,	PUNCT
gujaf-56	25	4	madugu	madugu	NOUN
gujaf-56	25	5	and	and	CCONJ
gujaf-56	25	6	eboigbe	eboigbe	NOUN
gujaf-56	25	7	(	(	PUNCT
gujaf-56	25	8	2017	2017	NUM
gujaf-56	25	9	)	)	PUNCT
gujaf-56	25	10	investigated	investigate	VERB
gujaf-56	25	11	the	the	DET
gujaf-56	25	12	impact	impact	NOUN
gujaf-56	25	13	of	of	ADP
gujaf-56	25	14	firm	firm	ADJ
gujaf-56	25	15	attributes	attribute	NOUN
gujaf-56	25	16	on	on	ADP
gujaf-56	25	17	voluntary	voluntary	ADJ
gujaf-56	25	18	disclosure	disclosure	NOUN
gujaf-56	25	19	of	of	ADP
gujaf-56	25	20	listed	list	VERB
gujaf-56	25	21	companies	company	NOUN
gujaf-56	25	22	in	in	ADP
gujaf-56	25	23	nigeria	nigeria	PROPN
gujaf-56	25	24	.	.	PUNCT
gujaf-56	26	1	their	their	PRON
gujaf-56	26	2	study	study	NOUN
gujaf-56	26	3	covers	cover	VERB
gujaf-56	26	4	a	a	DET
gujaf-56	26	5	period	period	NOUN
gujaf-56	26	6	of	of	ADP
gujaf-56	26	7	three	three	NUM
gujaf-56	26	8	(	(	PUNCT
gujaf-56	26	9	3	3	NUM
gujaf-56	26	10	)	)	PUNCT
gujaf-56	26	11	years	year	NOUN
gujaf-56	26	12	(	(	PUNCT
gujaf-56	26	13	2012	2012	NUM
gujaf-56	26	14	-	-	SYM
gujaf-56	26	15	2014	2014	NUM
gujaf-56	26	16	)	)	PUNCT
gujaf-56	26	17	.	.	PUNCT
gujaf-56	27	1	the	the	DET
gujaf-56	27	2	study	study	NOUN
gujaf-56	27	3	used	use	VERB
gujaf-56	27	4	firm	firm	ADJ
gujaf-56	27	5	size	size	NOUN
gujaf-56	27	6	and	and	CCONJ
gujaf-56	27	7	leverage	leverage	NOUN
gujaf-56	27	8	as	as	ADP
gujaf-56	27	9	determinant	determinant	ADJ
gujaf-56	27	10	of	of	ADP
gujaf-56	27	11	corporate	corporate	ADJ
gujaf-56	27	12	voluntary	voluntary	ADJ
gujaf-56	27	13	information	information	NOUN
gujaf-56	27	14	disclosure	disclosure	NOUN
gujaf-56	27	15	and	and	CCONJ
gujaf-56	27	16	adopted	adopt	VERB
gujaf-56	27	17	disclosure	disclosure	NOUN
gujaf-56	27	18	index	index	NOUN
gujaf-56	27	19	of	of	ADP
gujaf-56	27	20	39	39	NUM
gujaf-56	27	21	items	item	NOUN
gujaf-56	27	22	.	.	PUNCT
gujaf-56	28	1	modugu	modugu	NOUN
gujaf-56	28	2	(	(	PUNCT
gujaf-56	28	3	2017	2017	NUM
gujaf-56	28	4	)	)	PUNCT
gujaf-56	28	5	investigated	investigate	VERB
gujaf-56	28	6	the	the	DET
gujaf-56	28	7	influence	influence	NOUN
gujaf-56	28	8	of	of	ADP
gujaf-56	28	9	company	company	NOUN
gujaf-56	28	10	performance	performance	NOUN
gujaf-56	28	11	on	on	ADP
gujaf-56	28	12	voluntary	voluntary	ADJ
gujaf-56	28	13	disclosure	disclosure	NOUN
gujaf-56	28	14	of	of	ADP
gujaf-56	28	15	listed	list	VERB
gujaf-56	28	16	firms	firm	NOUN
gujaf-56	28	17	in	in	ADP
gujaf-56	28	18	nigeria	nigeria	PROPN
gujaf-56	28	19	.	.	PUNCT
gujaf-56	29	1	the	the	DET
gujaf-56	29	2	study	study	NOUN
gujaf-56	29	3	covered	cover	VERB
gujaf-56	29	4	only	only	ADV
gujaf-56	29	5	3	3	NUM
gujaf-56	29	6	years	year	NOUN
gujaf-56	29	7	(	(	PUNCT
gujaf-56	29	8	2012	2012	NUM
gujaf-56	29	9	-	-	SYM
gujaf-56	29	10	2014	2014	NUM
gujaf-56	29	11	)	)	PUNCT
gujaf-56	29	12	.	.	PUNCT
gujaf-56	30	1	the	the	DET
gujaf-56	30	2	study	study	NOUN
gujaf-56	30	3	used	use	VERB
gujaf-56	30	4	profitability	profitability	NOUN
gujaf-56	30	5	and	and	CCONJ
gujaf-56	30	6	liquidity	liquidity	NOUN
gujaf-56	30	7	as	as	ADP
gujaf-56	30	8	determinant	determinant	ADJ
gujaf-56	30	9	of	of	ADP
gujaf-56	30	10	corporate	corporate	ADJ
gujaf-56	30	11	voluntary	voluntary	ADJ
gujaf-56	30	12	disclosure	disclosure	NOUN
gujaf-56	30	13	and	and	CCONJ
gujaf-56	30	14	adopted	adopt	VERB
gujaf-56	30	15	31	31	NUM
gujaf-56	30	16	checklist	checklist	NOUN
gujaf-56	30	17	items	item	NOUN
gujaf-56	30	18	.	.	PUNCT
gujaf-56	31	1	another	another	DET
gujaf-56	31	2	recent	recent	ADJ
gujaf-56	31	3	study	study	NOUN
gujaf-56	31	4	by	by	ADP
gujaf-56	31	5	innocent	innocent	ADJ
gujaf-56	31	6	,	,	PUNCT
gujaf-56	31	7	et	et	NOUN
gujaf-56	31	8	.	.	PUNCT
gujaf-56	32	1	al	al	PROPN
gujaf-56	32	2	(	(	PUNCT
gujaf-56	32	3	2020	2020	NUM
gujaf-56	32	4	)	)	PUNCT
gujaf-56	32	5	opined	opine	VERB
gujaf-56	32	6	the	the	DET
gujaf-56	32	7	influence	influence	NOUN
gujaf-56	32	8	of	of	ADP
gujaf-56	32	9	company	company	NOUN
gujaf-56	32	10	attributes	attribute	VERB
gujaf-56	32	11	on	on	ADP
gujaf-56	32	12	corporate	corporate	ADJ
gujaf-56	32	13	social	social	ADJ
gujaf-56	32	14	responsibility	responsibility	NOUN
gujaf-56	32	15	disclosure	disclosure	NOUN
gujaf-56	32	16	of	of	ADP
gujaf-56	32	17	listed	list	VERB
gujaf-56	32	18	consumer	consumer	NOUN
gujaf-56	32	19	goods	good	NOUN
gujaf-56	32	20	companies	company	NOUN
gujaf-56	32	21	for	for	ADP
gujaf-56	32	22	the	the	DET
gujaf-56	32	23	period	period	NOUN
gujaf-56	32	24	2017	2017	NUM
gujaf-56	32	25	.	.	PUNCT
gujaf-56	33	1	the	the	DET
gujaf-56	33	2	study	study	NOUN
gujaf-56	33	3	used	use	VERB
gujaf-56	33	4	firm	firm	ADJ
gujaf-56	33	5	size	size	NOUN
gujaf-56	33	6	,	,	PUNCT
gujaf-56	33	7	performance	performance	NOUN
gujaf-56	33	8	and	and	CCONJ
gujaf-56	33	9	financial	financial	ADJ
gujaf-56	33	10	leverage	leverage	NOUN
gujaf-56	33	11	as	as	ADP
gujaf-56	33	12	independent	independent	ADJ
gujaf-56	33	13	variable	variable	NOUN
gujaf-56	33	14	and	and	CCONJ
gujaf-56	33	15	adopted	adopt	VERB
gujaf-56	33	16	checklist	checklist	NOUN
gujaf-56	33	17	of	of	ADP
gujaf-56	33	18	45	45	NUM
gujaf-56	33	19	items	item	NOUN
gujaf-56	33	20	.	.	PUNCT
gujaf-56	34	1	in	in	ADP
gujaf-56	34	2	same	same	ADJ
gujaf-56	34	3	vein	vein	NOUN
gujaf-56	34	4	nurudeen	nurudeen	NOUN
gujaf-56	34	5	,	,	PUNCT
gujaf-56	34	6	ahnda	ahnda	NOUN
gujaf-56	34	7	and	and	CCONJ
gujaf-56	34	8	shalli	shalli	PROPN
gujaf-56	34	9	(	(	PUNCT
gujaf-56	34	10	2018	2018	NUM
gujaf-56	34	11	)	)	PUNCT
gujaf-56	34	12	studied	study	VERB
gujaf-56	34	13	the	the	DET
gujaf-56	34	14	influence	influence	NOUN
gujaf-56	34	15	of	of	ADP
gujaf-56	34	16	firms	firm	NOUN
gujaf-56	34	17	attributes	attribute	VERB
gujaf-56	34	18	on	on	ADP
gujaf-56	34	19	voluntary	voluntary	ADJ
gujaf-56	34	20	disclosure	disclosure	NOUN
gujaf-56	34	21	of	of	ADP
gujaf-56	34	22	listed	list	VERB
gujaf-56	34	23	financial	financial	ADJ
gujaf-56	34	24	service	service	NOUN
gujaf-56	34	25	companies	company	NOUN
gujaf-56	34	26	in	in	ADP
gujaf-56	34	27	nigeria	nigeria	PROPN
gujaf-56	34	28	.	.	PUNCT
gujaf-56	35	1	the	the	DET
gujaf-56	35	2	study	study	NOUN
gujaf-56	35	3	adopted	adopt	VERB
gujaf-56	35	4	25	25	NUM
gujaf-56	35	5	checklists	checklist	NOUN
gujaf-56	35	6	items	item	NOUN
gujaf-56	35	7	.	.	PUNCT
gujaf-56	36	1	the	the	DET
gujaf-56	36	2	study	study	NOUN
gujaf-56	36	3	covered	cover	VERB
gujaf-56	36	4	a	a	DET
gujaf-56	36	5	period	period	NOUN
gujaf-56	36	6	4year	4year	NUM
gujaf-56	36	7	(	(	PUNCT
gujaf-56	36	8	2014	2014	NUM
gujaf-56	36	9	-2017	-2017	NOUN
gujaf-56	36	10	)	)	PUNCT
gujaf-56	36	11	.	.	PUNCT
gujaf-56	37	1	this	this	DET
gujaf-56	37	2	study	study	NOUN
gujaf-56	37	3	differs	differ	VERB
gujaf-56	37	4	from	from	ADP
gujaf-56	37	5	previous	previous	ADJ
gujaf-56	37	6	studies	study	NOUN
gujaf-56	37	7	in	in	ADP
gujaf-56	37	8	terms	term	NOUN
gujaf-56	37	9	of	of	ADP
gujaf-56	37	10	variables	variable	NOUN
gujaf-56	37	11	examined	examine	VERB
gujaf-56	37	12	and	and	CCONJ
gujaf-56	37	13	period	period	NOUN
gujaf-56	37	14	of	of	ADP
gujaf-56	37	15	the	the	DET
gujaf-56	37	16	study	study	NOUN
gujaf-56	37	17	.	.	PUNCT
gujaf-56	38	1	this	this	DET
gujaf-56	38	2	study	study	NOUN
gujaf-56	38	3	used	use	VERB
gujaf-56	38	4	gusau	gusau	ADJ
gujaf-56	38	5	journal	journal	NOUN
gujaf-56	38	6	of	of	ADP
gujaf-56	38	7	accounting	accounting	NOUN
gujaf-56	38	8	and	and	CCONJ
gujaf-56	38	9	finance	finance	NOUN
gujaf-56	38	10	,	,	PUNCT
gujaf-56	38	11	vol	vol	NOUN
gujaf-56	38	12	.	.	PROPN
gujaf-56	38	13	2	2	NUM
gujaf-56	38	14	,	,	PUNCT
gujaf-56	38	15	issue	issue	NOUN
gujaf-56	38	16	1	1	NUM
gujaf-56	38	17	,	,	PUNCT
gujaf-56	38	18	april	april	PROPN
gujaf-56	38	19	,	,	PUNCT
gujaf-56	38	20	2021	2021	NUM
gujaf-56	38	21	4	4	NUM
gujaf-56	38	22	more	more	ADJ
gujaf-56	38	23	variables	variable	NOUN
gujaf-56	38	24	in	in	ADP
gujaf-56	38	25	order	order	NOUN
gujaf-56	38	26	to	to	PART
gujaf-56	38	27	have	have	AUX
gujaf-56	38	28	far	far	ADV
gujaf-56	38	29	reaching	reach	VERB
gujaf-56	38	30	,	,	PUNCT
gujaf-56	38	31	this	this	PRON
gujaf-56	38	32	include	include	VERB
gujaf-56	38	33	(	(	PUNCT
gujaf-56	38	34	firm	firm	ADJ
gujaf-56	38	35	size	size	NOUN
gujaf-56	38	36	,	,	PUNCT
gujaf-56	38	37	profitability	profitability	NOUN
gujaf-56	38	38	,	,	PUNCT
gujaf-56	38	39	liquidity	liquidity	NOUN
gujaf-56	38	40	,	,	PUNCT
gujaf-56	38	41	leverage	leverage	NOUN
gujaf-56	38	42	,	,	PUNCT
gujaf-56	38	43	age	age	NOUN
gujaf-56	38	44	,	,	PUNCT
gujaf-56	38	45	audit	audit	NOUN
gujaf-56	38	46	type	type	NOUN
gujaf-56	38	47	and	and	CCONJ
gujaf-56	38	48	asset	asset	NOUN
gujaf-56	38	49	in	in	ADP
gujaf-56	38	50	place	place	NOUN
gujaf-56	38	51	)	)	PUNCT
gujaf-56	38	52	.	.	PUNCT
gujaf-56	39	1	none	none	NOUN
gujaf-56	39	2	of	of	ADP
gujaf-56	39	3	previous	previous	ADJ
gujaf-56	39	4	studies	study	NOUN
gujaf-56	39	5	used	use	VERB
gujaf-56	39	6	this	this	DET
gujaf-56	39	7	variable	variable	NOUN
gujaf-56	39	8	(	(	PUNCT
gujaf-56	39	9	asset	asset	NOUN
gujaf-56	39	10	in	in	ADP
gujaf-56	39	11	place	place	NOUN
gujaf-56	39	12	)	)	PUNCT
gujaf-56	39	13	.	.	PUNCT
gujaf-56	40	1	additionally	additionally	ADV
gujaf-56	40	2	,	,	PUNCT
gujaf-56	40	3	the	the	DET
gujaf-56	40	4	literature	literature	NOUN
gujaf-56	40	5	reviewed	review	VERB
gujaf-56	40	6	showed	show	VERB
gujaf-56	40	7	that	that	SCONJ
gujaf-56	40	8	some	some	PRON
gujaf-56	40	9	of	of	ADP
gujaf-56	40	10	the	the	DET
gujaf-56	40	11	previous	previous	ADJ
gujaf-56	40	12	studies	study	NOUN
gujaf-56	40	13	on	on	ADP
gujaf-56	40	14	corporate	corporate	ADJ
gujaf-56	40	15	voluntary	voluntary	ADJ
gujaf-56	40	16	information	information	NOUN
gujaf-56	40	17	disclosure	disclosure	NOUN
gujaf-56	40	18	in	in	ADP
gujaf-56	40	19	nigeria	nigeria	PROPN
gujaf-56	40	20	used	use	VERB
gujaf-56	40	21	a	a	DET
gujaf-56	40	22	period	period	NOUN
gujaf-56	40	23	less	less	ADJ
gujaf-56	40	24	than	than	ADP
gujaf-56	40	25	5	5	NUM
gujaf-56	40	26	years	year	NOUN
gujaf-56	40	27	.	.	PUNCT
gujaf-56	41	1	hence	hence	ADV
gujaf-56	41	2	,	,	PUNCT
gujaf-56	41	3	their	their	PRON
gujaf-56	41	4	finding	finding	NOUN
gujaf-56	41	5	is	be	AUX
gujaf-56	41	6	limited	limit	VERB
gujaf-56	41	7	to	to	ADP
gujaf-56	41	8	only	only	ADV
gujaf-56	41	9	that	that	DET
gujaf-56	41	10	periods	period	NOUN
gujaf-56	41	11	.	.	PUNCT
gujaf-56	42	1	therefore	therefore	ADV
gujaf-56	42	2	,	,	PUNCT
gujaf-56	42	3	this	this	DET
gujaf-56	42	4	study	study	NOUN
gujaf-56	42	5	will	will	AUX
gujaf-56	42	6	cover	cover	VERB
gujaf-56	42	7	a	a	DET
gujaf-56	42	8	period	period	NOUN
gujaf-56	42	9	of	of	ADP
gujaf-56	42	10	ten	ten	NUM
gujaf-56	42	11	years	year	NOUN
gujaf-56	42	12	2010	2010	NUM
gujaf-56	42	13	-	-	SYM
gujaf-56	42	14	2019	2019	NUM
gujaf-56	42	15	in	in	ADP
gujaf-56	42	16	which	which	PRON
gujaf-56	42	17	the	the	DET
gujaf-56	42	18	findings	finding	NOUN
gujaf-56	42	19	covers	cover	VERB
gujaf-56	42	20	longer	long	ADJ
gujaf-56	42	21	trend	trend	NOUN
gujaf-56	42	22	.	.	PUNCT
gujaf-56	43	1	the	the	DET
gujaf-56	43	2	growth	growth	NOUN
gujaf-56	43	3	and	and	CCONJ
gujaf-56	43	4	performance	performance	NOUN
gujaf-56	43	5	of	of	ADP
gujaf-56	43	6	the	the	DET
gujaf-56	43	7	nigerian	nigerian	ADJ
gujaf-56	43	8	industrial	industrial	ADJ
gujaf-56	43	9	goods	good	NOUN
gujaf-56	43	10	sector	sector	NOUN
gujaf-56	43	11	is	be	AUX
gujaf-56	43	12	found	find	VERB
gujaf-56	43	13	to	to	PART
gujaf-56	43	14	be	be	AUX
gujaf-56	43	15	in	in	ADP
gujaf-56	43	16	great	great	ADJ
gujaf-56	43	17	need	need	NOUN
gujaf-56	43	18	of	of	ADP
gujaf-56	43	19	reforms	reform	NOUN
gujaf-56	43	20	and	and	CCONJ
gujaf-56	43	21	improvement	improvement	NOUN
gujaf-56	43	22	because	because	SCONJ
gujaf-56	43	23	the	the	DET
gujaf-56	43	24	share	share	NOUN
gujaf-56	43	25	of	of	ADP
gujaf-56	43	26	industrial	industrial	ADJ
gujaf-56	43	27	goods	good	NOUN
gujaf-56	43	28	sector	sector	NOUN
gujaf-56	43	29	in	in	ADP
gujaf-56	43	30	the	the	DET
gujaf-56	43	31	country	country	NOUN
gujaf-56	43	32	’s	’s	PART
gujaf-56	43	33	gdp	gdp	NOUN
gujaf-56	43	34	is	be	AUX
gujaf-56	43	35	just	just	ADV
gujaf-56	43	36	at	at	ADP
gujaf-56	43	37	5	5	NUM
gujaf-56	43	38	%	%	NOUN
gujaf-56	43	39	which	which	PRON
gujaf-56	43	40	is	be	AUX
gujaf-56	43	41	very	very	ADV
gujaf-56	43	42	low	low	ADJ
gujaf-56	43	43	(	(	PUNCT
gujaf-56	43	44	abubakar&isa	abubakar&isa	NUM
gujaf-56	43	45	2020	2020	NUM
gujaf-56	43	46	)	)	PUNCT
gujaf-56	43	47	.	.	PUNCT
gujaf-56	44	1	for	for	SCONJ
gujaf-56	44	2	this	this	PRON
gujaf-56	44	3	happen	happen	VERB
gujaf-56	44	4	though	though	ADV
gujaf-56	44	5	,	,	PUNCT
gujaf-56	44	6	the	the	DET
gujaf-56	44	7	government	government	NOUN
gujaf-56	44	8	of	of	ADP
gujaf-56	44	9	nigeria	nigeria	PROPN
gujaf-56	44	10	comes	come	VERB
gujaf-56	44	11	up	up	ADP
gujaf-56	44	12	with	with	ADP
gujaf-56	44	13	support	support	NOUN
gujaf-56	44	14	policies	policy	NOUN
gujaf-56	44	15	that	that	PRON
gujaf-56	44	16	will	will	AUX
gujaf-56	44	17	encourage	encourage	VERB
gujaf-56	44	18	and	and	CCONJ
gujaf-56	44	19	promote	promote	VERB
gujaf-56	44	20	the	the	DET
gujaf-56	44	21	sector	sector	NOUN
gujaf-56	44	22	through	through	ADP
gujaf-56	44	23	public	public	ADJ
gujaf-56	44	24	private	private	ADJ
gujaf-56	44	25	partnership	partnership	NOUN
gujaf-56	44	26	(	(	PUNCT
gujaf-56	44	27	ppp	ppp	PROPN
gujaf-56	44	28	)	)	PUNCT
gujaf-56	44	29	(	(	PUNCT
gujaf-56	44	30	alli	alli	PROPN
gujaf-56	44	31	2008	2008	NUM
gujaf-56	44	32	)	)	PUNCT
gujaf-56	44	33	.	.	PUNCT
gujaf-56	45	1	the	the	DET
gujaf-56	45	2	performance	performance	NOUN
gujaf-56	45	3	of	of	ADP
gujaf-56	45	4	the	the	DET
gujaf-56	45	5	nigerian	nigerian	ADJ
gujaf-56	45	6	industrial	industrial	ADJ
gujaf-56	45	7	goods	good	NOUN
gujaf-56	45	8	sector	sector	NOUN
gujaf-56	45	9	over	over	ADP
gujaf-56	45	10	the	the	DET
gujaf-56	45	11	last	last	ADJ
gujaf-56	45	12	four	four	NUM
gujaf-56	45	13	decades	decade	NOUN
gujaf-56	45	14	shows	show	VERB
gujaf-56	45	15	that	that	SCONJ
gujaf-56	45	16	there	there	PRON
gujaf-56	45	17	are	be	VERB
gujaf-56	45	18	some	some	DET
gujaf-56	45	19	vital	vital	ADJ
gujaf-56	45	20	problems	problem	NOUN
gujaf-56	45	21	that	that	PRON
gujaf-56	45	22	acted	act	VERB
gujaf-56	45	23	,	,	PUNCT
gujaf-56	45	24	and	and	CCONJ
gujaf-56	45	25	are	be	AUX
gujaf-56	45	26	still	still	ADV
gujaf-56	45	27	acting	act	VERB
gujaf-56	45	28	,	,	PUNCT
gujaf-56	45	29	as	as	ADP
gujaf-56	45	30	barriers	barrier	NOUN
gujaf-56	45	31	to	to	ADP
gujaf-56	45	32	the	the	DET
gujaf-56	45	33	growth	growth	NOUN
gujaf-56	45	34	and	and	CCONJ
gujaf-56	45	35	development	development	NOUN
gujaf-56	45	36	of	of	ADP
gujaf-56	45	37	the	the	DET
gujaf-56	45	38	sector	sector	NOUN
gujaf-56	45	39	.	.	PUNCT
gujaf-56	46	1	these	these	PRON
gujaf-56	46	2	include	include	VERB
gujaf-56	46	3	high	high	ADJ
gujaf-56	46	4	production	production	NOUN
gujaf-56	46	5	costs	cost	NOUN
gujaf-56	46	6	caused	cause	VERB
gujaf-56	46	7	by	by	ADP
gujaf-56	46	8	energy	energy	NOUN
gujaf-56	46	9	,	,	PUNCT
gujaf-56	46	10	high	high	ADJ
gujaf-56	46	11	interest	interest	NOUN
gujaf-56	46	12	and	and	CCONJ
gujaf-56	46	13	exchange	exchange	NOUN
gujaf-56	46	14	rates	rate	NOUN
gujaf-56	46	15	,	,	PUNCT
gujaf-56	46	16	influx	influx	VERB
gujaf-56	46	17	of	of	ADP
gujaf-56	46	18	inferior	inferior	ADJ
gujaf-56	46	19	and	and	CCONJ
gujaf-56	46	20	substandard	substandard	ADJ
gujaf-56	46	21	products	product	NOUN
gujaf-56	46	22	from	from	ADP
gujaf-56	46	23	other	other	ADJ
gujaf-56	46	24	nations	nation	NOUN
gujaf-56	46	25	,	,	PUNCT
gujaf-56	46	26	unpredictable	unpredictable	ADJ
gujaf-56	46	27	government	government	NOUN
gujaf-56	46	28	policies	policy	NOUN
gujaf-56	46	29	,	,	PUNCT
gujaf-56	46	30	non	non	ADJ
gujaf-56	46	31	-	-	NOUN
gujaf-56	46	32	implementation	implementation	NOUN
gujaf-56	46	33	of	of	ADP
gujaf-56	46	34	existing	exist	VERB
gujaf-56	46	35	policies	policy	NOUN
gujaf-56	46	36	,	,	PUNCT
gujaf-56	46	37	ineffective	ineffective	ADJ
gujaf-56	46	38	regulatory	regulatory	ADJ
gujaf-56	46	39	agencies	agency	NOUN
gujaf-56	46	40	,	,	PUNCT
gujaf-56	46	41	infrastructural	infrastructural	ADJ
gujaf-56	46	42	inadequacies	inadequacy	NOUN
gujaf-56	46	43	,	,	PUNCT
gujaf-56	46	44	dumping	dumping	NOUN
gujaf-56	46	45	of	of	ADP
gujaf-56	46	46	cheap	cheap	ADJ
gujaf-56	46	47	products	product	NOUN
gujaf-56	46	48	,	,	PUNCT
gujaf-56	46	49	poor	poor	ADJ
gujaf-56	46	50	energy	energy	NOUN
gujaf-56	46	51	supply	supply	NOUN
gujaf-56	46	52	and	and	CCONJ
gujaf-56	46	53	energy	energy	NOUN
gujaf-56	46	54	price	price	NOUN
gujaf-56	46	55	,	,	PUNCT
gujaf-56	46	56	used	use	VERB
gujaf-56	46	57	of	of	ADP
gujaf-56	46	58	old	old	ADJ
gujaf-56	46	59	technology	technology	NOUN
gujaf-56	46	60	,	,	PUNCT
gujaf-56	46	61	poor	poor	ADJ
gujaf-56	46	62	research	research	NOUN
gujaf-56	46	63	and	and	CCONJ
gujaf-56	46	64	development	development	NOUN
gujaf-56	46	65	activities	activity	NOUN
gujaf-56	46	66	,	,	PUNCT
gujaf-56	46	67	lack	lack	NOUN
gujaf-56	46	68	of	of	ADP
gujaf-56	46	69	skilled	skilled	ADJ
gujaf-56	46	70	workforce	workforce	NOUN
gujaf-56	46	71	,	,	PUNCT
gujaf-56	46	72	unfair	unfair	ADJ
gujaf-56	46	73	tariff	tariff	NOUN
gujaf-56	46	74	regime	regime	NOUN
gujaf-56	46	75	,	,	PUNCT
gujaf-56	46	76	and	and	CCONJ
gujaf-56	46	77	low	low	ADJ
gujaf-56	46	78	patronage	patronage	NOUN
gujaf-56	46	79	,	,	PUNCT
gujaf-56	46	80	and	and	CCONJ
gujaf-56	46	81	these	these	PRON
gujaf-56	46	82	affected	affect	VERB
gujaf-56	46	83	the	the	DET
gujaf-56	46	84	capacity	capacity	NOUN
gujaf-56	46	85	utilization	utilization	NOUN
gujaf-56	46	86	in	in	ADP
gujaf-56	46	87	the	the	DET
gujaf-56	46	88	sector	sector	NOUN
gujaf-56	46	89	to	to	PART
gujaf-56	46	90	remains	remain	VERB
gujaf-56	46	91	lower	low	ADJ
gujaf-56	46	92	than	than	ADP
gujaf-56	46	93	35	35	NUM
gujaf-56	46	94	%	%	NOUN
gujaf-56	46	95	(	(	PUNCT
gujaf-56	46	96	ayanwale	ayanwale	NOUN
gujaf-56	46	97	2007	2007	NUM
gujaf-56	46	98	)	)	PUNCT
gujaf-56	46	99	.	.	PUNCT
gujaf-56	47	1	despite	despite	SCONJ
gujaf-56	47	2	the	the	DET
gujaf-56	47	3	importance	importance	NOUN
gujaf-56	47	4	of	of	ADP
gujaf-56	47	5	industrial	industrial	ADJ
gujaf-56	47	6	goodsfirms	goodsfirm	NOUN
gujaf-56	47	7	sector	sector	NOUN
gujaf-56	47	8	to	to	ADP
gujaf-56	47	9	the	the	DET
gujaf-56	47	10	growth	growth	NOUN
gujaf-56	47	11	of	of	ADP
gujaf-56	47	12	the	the	DET
gujaf-56	47	13	nigerian	nigerian	ADJ
gujaf-56	47	14	economy	economy	NOUN
gujaf-56	47	15	,	,	PUNCT
gujaf-56	47	16	there	there	PRON
gujaf-56	47	17	is	be	VERB
gujaf-56	47	18	very	very	ADV
gujaf-56	47	19	little	little	ADJ
gujaf-56	47	20	studyto	studyto	NOUN
gujaf-56	47	21	examine	examine	VERB
gujaf-56	47	22	the	the	DET
gujaf-56	47	23	impact	impact	NOUN
gujaf-56	47	24	of	of	ADP
gujaf-56	47	25	firm	firm	ADJ
gujaf-56	47	26	attributes	attribute	NOUN
gujaf-56	47	27	on	on	ADP
gujaf-56	47	28	corporatevoluntary	corporatevoluntary	ADJ
gujaf-56	47	29	accounting	accounting	NOUN
gujaf-56	47	30	disclosure	disclosure	NOUN
gujaf-56	47	31	in	in	ADP
gujaf-56	47	32	the	the	DET
gujaf-56	47	33	sector	sector	NOUN
gujaf-56	47	34	,	,	PUNCT
gujaf-56	47	35	thus	thus	ADV
gujaf-56	47	36	,	,	PUNCT
gujaf-56	47	37	this	this	DET
gujaf-56	47	38	study	study	NOUN
gujaf-56	47	39	seeks	seek	VERB
gujaf-56	47	40	to	to	PART
gujaf-56	47	41	examine	examine	VERB
gujaf-56	47	42	this	this	DET
gujaf-56	47	43	important	important	ADJ
gujaf-56	47	44	sector	sector	NOUN
gujaf-56	47	45	of	of	ADP
gujaf-56	47	46	the	the	DET
gujaf-56	47	47	nigerian	nigerian	ADJ
gujaf-56	47	48	economy	economy	NOUN
gujaf-56	47	49	with	with	ADP
gujaf-56	47	50	a	a	DET
gujaf-56	47	51	view	view	NOUN
gujaf-56	47	52	to	to	ADP
gujaf-56	47	53	filling	fill	VERB
gujaf-56	47	54	the	the	DET
gujaf-56	47	55	vacuum	vacuum	NOUN
gujaf-56	47	56	.	.	PUNCT
gujaf-56	48	1	therefore	therefore	ADV
gujaf-56	48	2	,	,	PUNCT
gujaf-56	48	3	this	this	DET
gujaf-56	48	4	study	study	NOUN
gujaf-56	48	5	examines	examine	VERB
gujaf-56	48	6	the	the	DET
gujaf-56	48	7	impact	impact	NOUN
gujaf-56	48	8	of	of	ADP
gujaf-56	48	9	firm	firm	ADJ
gujaf-56	48	10	attributes	attribute	NOUN
gujaf-56	48	11	on	on	ADP
gujaf-56	48	12	corporate	corporate	ADJ
gujaf-56	48	13	voluntary	voluntary	ADJ
gujaf-56	48	14	information	information	NOUN
gujaf-56	48	15	disclosure	disclosure	NOUN
gujaf-56	48	16	of	of	ADP
gujaf-56	48	17	listed	list	VERB
gujaf-56	48	18	industrial	industrial	ADJ
gujaf-56	48	19	goods	good	NOUN
gujaf-56	48	20	firms	firm	NOUN
gujaf-56	48	21	in	in	ADP
gujaf-56	48	22	nigeria	nigeria	PROPN
gujaf-56	48	23	.	.	PUNCT
gujaf-56	49	1	2	2	X
gujaf-56	49	2	.	.	X
gujaf-56	49	3	review	review	NOUN
gujaf-56	49	4	of	of	ADP
gujaf-56	49	5	related	related	ADJ
gujaf-56	49	6	studies	study	NOUN
gujaf-56	49	7	in	in	ADP
gujaf-56	49	8	this	this	DET
gujaf-56	49	9	section	section	NOUN
gujaf-56	49	10	,	,	PUNCT
gujaf-56	49	11	related	related	ADJ
gujaf-56	49	12	literatures	literature	NOUN
gujaf-56	49	13	on	on	ADP
gujaf-56	49	14	firm	firm	ADJ
gujaf-56	49	15	attributes	attribute	NOUN
gujaf-56	49	16	and	and	CCONJ
gujaf-56	49	17	corporate	corporate	ADJ
gujaf-56	49	18	voluntary	voluntary	ADJ
gujaf-56	49	19	disclosure	disclosure	NOUN
gujaf-56	49	20	are	be	AUX
gujaf-56	49	21	reviewed	review	VERB
gujaf-56	49	22	and	and	CCONJ
gujaf-56	49	23	the	the	DET
gujaf-56	49	24	theoretical	theoretical	ADJ
gujaf-56	49	25	framework	framework	NOUN
gujaf-56	49	26	for	for	ADP
gujaf-56	49	27	the	the	DET
gujaf-56	49	28	study	study	NOUN
gujaf-56	49	29	is	be	AUX
gujaf-56	49	30	presented	present	VERB
gujaf-56	49	31	.	.	PUNCT
gujaf-56	50	1	2.1	2.1	NUM
gujaf-56	50	2	firm	firm	ADJ
gujaf-56	50	3	size	size	NOUN
gujaf-56	50	4	and	and	CCONJ
gujaf-56	50	5	corporate	corporate	ADJ
gujaf-56	50	6	voluntary	voluntary	ADJ
gujaf-56	50	7	disclosure	disclosure	NOUN
gujaf-56	50	8	large	large	ADJ
gujaf-56	50	9	companies	company	NOUN
gujaf-56	50	10	are	be	AUX
gujaf-56	50	11	obvious	obvious	ADJ
gujaf-56	50	12	as	as	SCONJ
gujaf-56	50	13	compared	compare	VERB
gujaf-56	50	14	to	to	ADP
gujaf-56	50	15	small	small	ADJ
gujaf-56	50	16	companies	company	NOUN
gujaf-56	50	17	,	,	PUNCT
gujaf-56	50	18	and	and	CCONJ
gujaf-56	50	19	their	their	PRON
gujaf-56	50	20	public	public	ADJ
gujaf-56	50	21	interest	interest	NOUN
gujaf-56	50	22	is	be	AUX
gujaf-56	50	23	also	also	ADV
gujaf-56	50	24	more	more	ADV
gujaf-56	50	25	visible	visible	ADJ
gujaf-56	50	26	(	(	PUNCT
gujaf-56	50	27	watts	watt	NOUN
gujaf-56	50	28	,	,	PUNCT
gujaf-56	50	29	1986	1986	NUM
gujaf-56	50	30	)	)	PUNCT
gujaf-56	50	31	.	.	PUNCT
gujaf-56	51	1	therefore	therefore	ADV
gujaf-56	51	2	,	,	PUNCT
gujaf-56	51	3	firm	firm	ADJ
gujaf-56	51	4	size	size	NOUN
gujaf-56	51	5	is	be	AUX
gujaf-56	51	6	a	a	DET
gujaf-56	51	7	key	key	ADJ
gujaf-56	51	8	aspect	aspect	NOUN
gujaf-56	51	9	when	when	SCONJ
gujaf-56	51	10	forecasting	forecast	VERB
gujaf-56	51	11	the	the	DET
gujaf-56	51	12	kind	kind	NOUN
gujaf-56	51	13	of	of	ADP
gujaf-56	51	14	relationship	relationship	NOUN
gujaf-56	51	15	,	,	PUNCT
gujaf-56	51	16	a	a	DET
gujaf-56	51	17	company	company	NOUN
gujaf-56	51	18	maintains	maintain	VERB
gujaf-56	51	19	with	with	ADP
gujaf-56	51	20	an	an	DET
gujaf-56	51	21	internal	internal	ADJ
gujaf-56	51	22	and	and	CCONJ
gujaf-56	51	23	external	external	ADJ
gujaf-56	51	24	environment	environment	NOUN
gujaf-56	51	25	.	.	PUNCT
gujaf-56	52	1	it	it	PRON
gujaf-56	52	2	is	be	AUX
gujaf-56	52	3	expected	expect	VERB
gujaf-56	52	4	that	that	SCONJ
gujaf-56	52	5	the	the	DET
gujaf-56	52	6	firm	firm	NOUN
gujaf-56	52	7	with	with	ADP
gujaf-56	52	8	larger	large	ADJ
gujaf-56	52	9	size	size	NOUN
gujaf-56	52	10	has	have	VERB
gujaf-56	52	11	more	more	ADJ
gujaf-56	52	12	impact	impact	NOUN
gujaf-56	52	13	on	on	ADP
gujaf-56	52	14	their	their	PRON
gujaf-56	52	15	various	various	ADJ
gujaf-56	52	16	stakeholders	stakeholder	NOUN
gujaf-56	52	17	.	.	PUNCT
gujaf-56	53	1	as	as	ADP
gujaf-56	53	2	(	(	PUNCT
gujaf-56	53	3	bhayani	bhayani	PROPN
gujaf-56	53	4	,	,	PUNCT
gujaf-56	53	5	2010	2010	NUM
gujaf-56	53	6	)	)	PUNCT
gujaf-56	53	7	claimed	claim	VERB
gujaf-56	53	8	that	that	DET
gujaf-56	53	9	size	size	NOUN
gujaf-56	53	10	of	of	ADP
gujaf-56	53	11	the	the	DET
gujaf-56	53	12	firm	firm	NOUN
gujaf-56	53	13	plays	play	VERB
gujaf-56	53	14	a	a	DET
gujaf-56	53	15	significant	significant	ADJ
gujaf-56	53	16	part	part	NOUN
gujaf-56	53	17	in	in	ADP
gujaf-56	53	18	company	company	NOUN
gujaf-56	53	19	’s	’s	PART
gujaf-56	53	20	disclosures	disclosure	NOUN
gujaf-56	53	21	.	.	PUNCT
gujaf-56	54	1	larger	large	ADJ
gujaf-56	54	2	companies	company	NOUN
gujaf-56	54	3	have	have	VERB
gujaf-56	54	4	high	high	ADJ
gujaf-56	54	5	agency	agency	NOUN
gujaf-56	54	6	costs	cost	NOUN
gujaf-56	54	7	,	,	PUNCT
gujaf-56	54	8	convincing	convince	VERB
gujaf-56	54	9	managers	manager	NOUN
gujaf-56	54	10	to	to	PART
gujaf-56	54	11	release	release	VERB
gujaf-56	54	12	additional	additional	ADJ
gujaf-56	54	13	information	information	NOUN
gujaf-56	54	14	to	to	PART
gujaf-56	54	15	ease	ease	VERB
gujaf-56	54	16	agency	agency	NOUN
gujaf-56	54	17	conflicts	conflict	NOUN
gujaf-56	54	18	.	.	PUNCT
gujaf-56	55	1	therefore	therefore	ADV
gujaf-56	55	2	,	,	PUNCT
gujaf-56	55	3	firm	firm	ADJ
gujaf-56	55	4	size	size	NOUN
gujaf-56	55	5	is	be	AUX
gujaf-56	55	6	considered	consider	VERB
gujaf-56	55	7	as	as	ADP
gujaf-56	55	8	vital	vital	ADJ
gujaf-56	55	9	feature	feature	NOUN
gujaf-56	55	10	towards	towards	ADP
gujaf-56	55	11	to	to	ADP
gujaf-56	55	12	corporate	corporate	ADJ
gujaf-56	55	13	disclosure	disclosure	NOUN
gujaf-56	55	14	practices	practice	NOUN
gujaf-56	55	15	(	(	PUNCT
gujaf-56	55	16	tanq	tanq	PROPN
gujaf-56	55	17	&	&	CCONJ
gujaf-56	55	18	abass	abass	PROPN
gujaf-56	55	19	,	,	PUNCT
gujaf-56	55	20	2013	2013	NUM
gujaf-56	55	21	)	)	PUNCT
gujaf-56	55	22	.	.	PUNCT
gujaf-56	56	1	several	several	ADJ
gujaf-56	56	2	empirical	empirical	ADJ
gujaf-56	56	3	studies	study	NOUN
gujaf-56	56	4	have	have	AUX
gujaf-56	56	5	been	be	AUX
gujaf-56	56	6	carried	carry	VERB
gujaf-56	56	7	out	out	ADP
gujaf-56	56	8	to	to	PART
gujaf-56	56	9	examined	examine	VERB
gujaf-56	56	10	the	the	DET
gujaf-56	56	11	relationship	relationship	NOUN
gujaf-56	56	12	between	between	ADP
gujaf-56	56	13	firm	firm	ADJ
gujaf-56	56	14	size	size	NOUN
gujaf-56	56	15	and	and	CCONJ
gujaf-56	56	16	voluntary	voluntary	ADJ
gujaf-56	56	17	disclosure	disclosure	NOUN
gujaf-56	56	18	,	,	PUNCT
gujaf-56	56	19	for	for	ADP
gujaf-56	56	20	examples	example	NOUN
gujaf-56	56	21	ho	ho	PROPN
gujaf-56	56	22	and	and	CCONJ
gujaf-56	56	23	taylor	taylor	PROPN
gujaf-56	56	24	(	(	PUNCT
gujaf-56	56	25	2013	2013	NUM
gujaf-56	56	26	)	)	PUNCT
gujaf-56	56	27	assessed	assess	VERB
gujaf-56	56	28	the	the	DET
gujaf-56	56	29	effect	effect	NOUN
gujaf-56	56	30	of	of	ADP
gujaf-56	56	31	corporate	corporate	ADJ
gujaf-56	56	32	governances	governance	NOUN
gujaf-56	56	33	on	on	ADP
gujaf-56	56	34	voluntary	voluntary	ADJ
gujaf-56	56	35	disclosure	disclosure	NOUN
gujaf-56	56	36	of	of	ADP
gujaf-56	56	37	listed	list	VERB
gujaf-56	56	38	companies	company	NOUN
gujaf-56	56	39	in	in	ADP
gujaf-56	56	40	malaysia	malaysia	PROPN
gujaf-56	56	41	for	for	ADP
gujaf-56	56	42	the	the	DET
gujaf-56	56	43	period	period	NOUN
gujaf-56	56	44	of	of	ADP
gujaf-56	56	45	1996	1996	NUM
gujaf-56	56	46	to	to	ADP
gujaf-56	56	47	gusau	gusau	ADJ
gujaf-56	56	48	journal	journal	PROPN
gujaf-56	56	49	of	of	ADP
gujaf-56	56	50	accounting	accounting	NOUN
gujaf-56	56	51	and	and	CCONJ
gujaf-56	56	52	finance	finance	NOUN
gujaf-56	56	53	,	,	PUNCT
gujaf-56	56	54	vol	vol	NOUN
gujaf-56	56	55	.	.	PROPN
gujaf-56	57	1	2	2	NUM
gujaf-56	57	2	,	,	PUNCT
gujaf-56	57	3	issue	issue	NOUN
gujaf-56	57	4	1	1	NUM
gujaf-56	57	5	,	,	PUNCT
gujaf-56	57	6	april	april	PROPN
gujaf-56	57	7	,	,	PUNCT
gujaf-56	57	8	2021	2021	NUM
gujaf-56	57	9	5	5	NUM
gujaf-56	57	10	2006	2006	NUM
gujaf-56	57	11	,	,	PUNCT
gujaf-56	57	12	the	the	DET
gujaf-56	57	13	study	study	NOUN
gujaf-56	57	14	utilized	utilize	VERB
gujaf-56	57	15	85voluntary	85voluntary	DET
gujaf-56	57	16	disclosure	disclosure	NOUN
gujaf-56	57	17	checklist	checklist	NOUN
gujaf-56	57	18	,	,	PUNCT
gujaf-56	57	19	the	the	DET
gujaf-56	57	20	multiple	multiple	ADJ
gujaf-56	57	21	regression	regression	NOUN
gujaf-56	57	22	results	result	NOUN
gujaf-56	57	23	(	(	PUNCT
gujaf-56	57	24	ols	ol	NOUN
gujaf-56	57	25	)	)	PUNCT
gujaf-56	57	26	showed	show	VERB
gujaf-56	57	27	firm	firm	ADJ
gujaf-56	57	28	sizes	size	NOUN
gujaf-56	57	29	has	have	VERB
gujaf-56	57	30	negative	negative	ADJ
gujaf-56	57	31	and	and	CCONJ
gujaf-56	57	32	significant	significant	ADJ
gujaf-56	57	33	on	on	ADP
gujaf-56	57	34	voluntary	voluntary	ADJ
gujaf-56	57	35	disclosure	disclosure	NOUN
gujaf-56	57	36	.	.	PUNCT
gujaf-56	58	1	in	in	ADP
gujaf-56	58	2	contrast	contrast	NOUN
gujaf-56	58	3	to	to	ADP
gujaf-56	58	4	above	above	ADP
gujaf-56	58	5	findings	finding	NOUN
gujaf-56	58	6	tiijani	tiijani	NOUN
gujaf-56	58	7	and	and	CCONJ
gujaf-56	58	8	garko	garko	NOUN
gujaf-56	58	9	(	(	PUNCT
gujaf-56	58	10	2015	2015	NUM
gujaf-56	58	11	)	)	PUNCT
gujaf-56	58	12	asserted	assert	VERB
gujaf-56	58	13	the	the	DET
gujaf-56	58	14	impact	impact	NOUN
gujaf-56	58	15	of	of	ADP
gujaf-56	58	16	firm	firm	ADJ
gujaf-56	58	17	characteristic	characteristic	ADJ
gujaf-56	58	18	on	on	ADP
gujaf-56	58	19	voluntary	voluntary	ADJ
gujaf-56	58	20	disclosure	disclosure	NOUN
gujaf-56	58	21	of	of	ADP
gujaf-56	58	22	s	s	PRON
gujaf-56	58	23	in	in	ADP
gujaf-56	58	24	nigeria	nigeria	PROPN
gujaf-56	58	25	for	for	ADP
gujaf-56	58	26	the	the	DET
gujaf-56	58	27	year	year	NOUN
gujaf-56	58	28	(	(	PUNCT
gujaf-56	58	29	2008	2008	NUM
gujaf-56	58	30	-	-	SYM
gujaf-56	58	31	2016	2016	NUM
gujaf-56	58	32	)	)	PUNCT
gujaf-56	58	33	,	,	PUNCT
gujaf-56	58	34	using	use	VERB
gujaf-56	58	35	thirteen	thirteen	NUM
gujaf-56	58	36	companies	company	NOUN
gujaf-56	58	37	as	as	ADP
gujaf-56	58	38	sample	sample	NOUN
gujaf-56	58	39	.	.	PUNCT
gujaf-56	59	1	the	the	DET
gujaf-56	59	2	study	study	NOUN
gujaf-56	59	3	used	use	VERB
gujaf-56	59	4	87	87	NUM
gujaf-56	59	5	voluntary	voluntary	ADJ
gujaf-56	59	6	disclosures	disclosure	NOUN
gujaf-56	59	7	checklist	checklist	VERB
gujaf-56	59	8	,	,	PUNCT
gujaf-56	59	9	the	the	DET
gujaf-56	59	10	multiple	multiple	ADJ
gujaf-56	59	11	regressions	regression	NOUN
gujaf-56	59	12	result	result	NOUN
gujaf-56	59	13	shows	show	VERB
gujaf-56	59	14	positive	positive	ADJ
gujaf-56	59	15	and	and	CCONJ
gujaf-56	59	16	significant	significant	ADJ
gujaf-56	59	17	association	association	NOUN
gujaf-56	59	18	between	between	ADP
gujaf-56	59	19	firm	firm	ADJ
gujaf-56	59	20	size	size	NOUN
gujaf-56	59	21	with	with	ADP
gujaf-56	59	22	voluntary	voluntary	ADJ
gujaf-56	59	23	disclosure	disclosure	NOUN
gujaf-56	59	24	.	.	PUNCT
gujaf-56	60	1	more	more	ADJ
gujaf-56	60	2	recent	recent	ADJ
gujaf-56	60	3	study	study	NOUN
gujaf-56	60	4	by	by	ADP
gujaf-56	60	5	bicer	bicer	NOUN
gujaf-56	60	6	and	and	CCONJ
gujaf-56	60	7	milad	milad	NOUN
gujaf-56	60	8	(	(	PUNCT
gujaf-56	60	9	2020	2020	NUM
gujaf-56	60	10	)	)	PUNCT
gujaf-56	60	11	examined	examine	VERB
gujaf-56	60	12	the	the	DET
gujaf-56	60	13	effect	effect	NOUN
gujaf-56	60	14	of	of	ADP
gujaf-56	60	15	firm	firm	ADJ
gujaf-56	60	16	attributes	attribute	NOUN
gujaf-56	60	17	on	on	ADP
gujaf-56	60	18	the	the	DET
gujaf-56	60	19	level	level	NOUN
gujaf-56	60	20	of	of	ADP
gujaf-56	60	21	voluntary	voluntary	ADJ
gujaf-56	60	22	disclosure	disclosure	NOUN
gujaf-56	60	23	of	of	ADP
gujaf-56	60	24	listed	list	VERB
gujaf-56	60	25	banks	bank	NOUN
gujaf-56	60	26	in	in	ADP
gujaf-56	60	27	istanbul	istanbul	PROPN
gujaf-56	60	28	for	for	ADP
gujaf-56	60	29	the	the	DET
gujaf-56	60	30	year	year	NOUN
gujaf-56	60	31	(	(	PUNCT
gujaf-56	60	32	20132017	20132017	NUM
gujaf-56	60	33	)	)	PUNCT
gujaf-56	60	34	.	.	PUNCT
gujaf-56	61	1	the	the	DET
gujaf-56	61	2	study	study	NOUN
gujaf-56	61	3	utilized	utilize	VERB
gujaf-56	61	4	the	the	DET
gujaf-56	61	5	checklist	checklist	NOUN
gujaf-56	61	6	of	of	ADP
gujaf-56	61	7	64	64	NUM
gujaf-56	61	8	disclosure	disclosure	NOUN
gujaf-56	61	9	items	item	NOUN
gujaf-56	61	10	.	.	PUNCT
gujaf-56	62	1	the	the	DET
gujaf-56	62	2	result	result	NOUN
gujaf-56	62	3	of	of	ADP
gujaf-56	62	4	multivariate	multivariate	NOUN
gujaf-56	62	5	statistical	statistical	ADJ
gujaf-56	62	6	analyses	analysis	NOUN
gujaf-56	62	7	shows	show	VERB
gujaf-56	62	8	that	that	SCONJ
gujaf-56	62	9	firm	firm	ADJ
gujaf-56	62	10	size	size	NOUN
gujaf-56	62	11	is	be	AUX
gujaf-56	62	12	positively	positively	ADV
gujaf-56	62	13	and	and	CCONJ
gujaf-56	62	14	statically	statically	ADV
gujaf-56	62	15	significant	significant	ADJ
gujaf-56	62	16	related	relate	VERB
gujaf-56	62	17	to	to	ADP
gujaf-56	62	18	voluntary	voluntary	ADJ
gujaf-56	62	19	disclosure	disclosure	NOUN
gujaf-56	62	20	.	.	PUNCT
gujaf-56	63	1	in	in	ADP
gujaf-56	63	2	same	same	ADJ
gujaf-56	63	3	vein	vein	ADJ
gujaf-56	63	4	isah	isah	NOUN
gujaf-56	63	5	(	(	PUNCT
gujaf-56	63	6	2020	2020	NUM
gujaf-56	63	7	)	)	PUNCT
gujaf-56	63	8	examined	examine	VERB
gujaf-56	63	9	the	the	DET
gujaf-56	63	10	effect	effect	NOUN
gujaf-56	63	11	of	of	ADP
gujaf-56	63	12	corporate	corporate	ADJ
gujaf-56	63	13	governances	governance	NOUN
gujaf-56	63	14	on	on	ADP
gujaf-56	63	15	voluntary	voluntary	ADJ
gujaf-56	63	16	information	information	NOUN
gujaf-56	63	17	disclosures	disclosure	NOUN
gujaf-56	63	18	of	of	ADP
gujaf-56	63	19	listed	list	VERB
gujaf-56	63	20	nigeria	nigeria	PROPN
gujaf-56	63	21	oil	oil	NOUN
gujaf-56	63	22	firms	firm	NOUN
gujaf-56	63	23	,	,	PUNCT
gujaf-56	63	24	the	the	DET
gujaf-56	63	25	study	study	NOUN
gujaf-56	63	26	used	use	VERB
gujaf-56	63	27	7	7	NUM
gujaf-56	63	28	quoted	quote	VERB
gujaf-56	63	29	firms	firm	NOUN
gujaf-56	63	30	as	as	SCONJ
gujaf-56	63	31	sampled	sample	VERB
gujaf-56	63	32	during	during	ADP
gujaf-56	63	33	period	period	NOUN
gujaf-56	63	34	of	of	ADP
gujaf-56	63	35	(	(	PUNCT
gujaf-56	63	36	2008	2008	NUM
gujaf-56	63	37	–	–	PUNCT
gujaf-56	63	38	2017	2017	NUM
gujaf-56	63	39	)	)	PUNCT
gujaf-56	63	40	.	.	PUNCT
gujaf-56	64	1	the	the	DET
gujaf-56	64	2	multiple	multiple	ADJ
gujaf-56	64	3	regressions	regression	NOUN
gujaf-56	64	4	reveal	reveal	VERB
gujaf-56	64	5	that	that	DET
gujaf-56	64	6	firm	firm	ADJ
gujaf-56	64	7	size	size	NOUN
gujaf-56	64	8	is	be	AUX
gujaf-56	64	9	positively	positively	ADV
gujaf-56	64	10	and	and	CCONJ
gujaf-56	64	11	significantly	significantly	ADV
gujaf-56	64	12	associated	associate	VERB
gujaf-56	64	13	with	with	ADP
gujaf-56	64	14	voluntary	voluntary	ADJ
gujaf-56	64	15	information	information	NOUN
gujaf-56	64	16	disclosures	disclosure	NOUN
gujaf-56	64	17	.	.	PUNCT
gujaf-56	65	1	the	the	DET
gujaf-56	65	2	findings	finding	NOUN
gujaf-56	65	3	from	from	ADP
gujaf-56	65	4	the	the	DET
gujaf-56	65	5	reviewed	review	VERB
gujaf-56	65	6	literatures	literature	NOUN
gujaf-56	65	7	in	in	ADP
gujaf-56	65	8	this	this	DET
gujaf-56	65	9	section	section	NOUN
gujaf-56	65	10	shows	show	VERB
gujaf-56	65	11	inconsistencies	inconsistency	NOUN
gujaf-56	65	12	results	result	NOUN
gujaf-56	65	13	,	,	PUNCT
gujaf-56	65	14	while	while	SCONJ
gujaf-56	65	15	most	most	ADJ
gujaf-56	65	16	of	of	ADP
gujaf-56	65	17	the	the	DET
gujaf-56	65	18	studies	study	NOUN
gujaf-56	65	19	uncovered	uncover	VERB
gujaf-56	65	20	positive	positive	ADJ
gujaf-56	65	21	and	and	CCONJ
gujaf-56	65	22	significant	significant	ADJ
gujaf-56	65	23	relationship	relationship	NOUN
gujaf-56	65	24	between	between	ADP
gujaf-56	65	25	age	age	NOUN
gujaf-56	65	26	and	and	CCONJ
gujaf-56	65	27	voluntary	voluntary	ADJ
gujaf-56	65	28	disclosure	disclosure	NOUN
gujaf-56	65	29	.	.	PUNCT
gujaf-56	66	1	others	other	NOUN
gujaf-56	66	2	do	do	AUX
gujaf-56	66	3	not	not	PART
gujaf-56	66	4	found	find	VERB
gujaf-56	66	5	any	any	DET
gujaf-56	66	6	significant	significant	ADJ
gujaf-56	66	7	relationship	relationship	NOUN
gujaf-56	66	8	.	.	PUNCT
gujaf-56	67	1	moreover	moreover	ADV
gujaf-56	67	2	,	,	PUNCT
gujaf-56	67	3	many	many	ADJ
gujaf-56	67	4	of	of	ADP
gujaf-56	67	5	these	these	DET
gujaf-56	67	6	studies	study	NOUN
gujaf-56	67	7	used	use	VERB
gujaf-56	67	8	singles	single	NOUN
gujaf-56	67	9	for	for	ADP
gujaf-56	67	10	examples	example	NOUN
gujaf-56	67	11	2.2	2.2	NUM
gujaf-56	67	12	profitability	profitability	NOUN
gujaf-56	67	13	and	and	CCONJ
gujaf-56	67	14	corporate	corporate	ADJ
gujaf-56	67	15	information	information	NOUN
gujaf-56	67	16	disclosure	disclosure	NOUN
gujaf-56	67	17	profitability	profitability	NOUN
gujaf-56	67	18	is	be	AUX
gujaf-56	67	19	one	one	NUM
gujaf-56	67	20	of	of	ADP
gujaf-56	67	21	the	the	DET
gujaf-56	67	22	variable	variable	NOUN
gujaf-56	67	23	that	that	PRON
gujaf-56	67	24	widely	widely	ADV
gujaf-56	67	25	used	use	VERB
gujaf-56	67	26	in	in	ADP
gujaf-56	67	27	prior	prior	ADJ
gujaf-56	67	28	disclosure	disclosure	NOUN
gujaf-56	67	29	studies	study	NOUN
gujaf-56	67	30	.	.	PUNCT
gujaf-56	68	1	firm	firm	NOUN
gujaf-56	68	2	that	that	PRON
gujaf-56	68	3	have	have	VERB
gujaf-56	68	4	high	high	ADJ
gujaf-56	68	5	profits	profit	NOUN
gujaf-56	68	6	may	may	AUX
gujaf-56	68	7	be	be	AUX
gujaf-56	68	8	release	release	VERB
gujaf-56	68	9	additional	additional	ADJ
gujaf-56	68	10	information	information	NOUN
gujaf-56	68	11	in	in	ADP
gujaf-56	68	12	their	their	PRON
gujaf-56	68	13	financial	financial	ADJ
gujaf-56	68	14	statements	statement	NOUN
gujaf-56	68	15	than	than	ADP
gujaf-56	68	16	firm	firm	NOUN
gujaf-56	68	17	that	that	PRON
gujaf-56	68	18	have	have	VERB
gujaf-56	68	19	low	low	ADJ
gujaf-56	68	20	level	level	NOUN
gujaf-56	68	21	of	of	ADP
gujaf-56	68	22	profits	profit	NOUN
gujaf-56	68	23	(	(	PUNCT
gujaf-56	68	24	or	or	CCONJ
gujaf-56	68	25	losses	loss	NOUN
gujaf-56	68	26	)	)	PUNCT
gujaf-56	68	27	for	for	ADP
gujaf-56	68	28	different	different	ADJ
gujaf-56	68	29	purposes	purpose	NOUN
gujaf-56	68	30	.	.	PUNCT
gujaf-56	69	1	according	accord	VERB
gujaf-56	69	2	to	to	ADP
gujaf-56	69	3	political	political	ADJ
gujaf-56	69	4	costs	cost	NOUN
gujaf-56	69	5	theory	theory	NOUN
gujaf-56	69	6	,	,	PUNCT
gujaf-56	69	7	management	management	NOUN
gujaf-56	69	8	of	of	ADP
gujaf-56	69	9	high	high	ADJ
gujaf-56	69	10	profitable	profitable	ADJ
gujaf-56	69	11	firms	firm	NOUN
gujaf-56	69	12	are	be	AUX
gujaf-56	69	13	encouraged	encourage	VERB
gujaf-56	69	14	to	to	PART
gujaf-56	69	15	release	release	VERB
gujaf-56	69	16	additional	additional	ADJ
gujaf-56	69	17	information	information	NOUN
gujaf-56	69	18	to	to	PART
gujaf-56	69	19	validate	validate	VERB
gujaf-56	69	20	their	their	PRON
gujaf-56	69	21	earnings	earning	NOUN
gujaf-56	69	22	(	(	PUNCT
gujaf-56	69	23	hamid	hamid	PROPN
gujaf-56	69	24	&	&	CCONJ
gujaf-56	69	25	abubakar	abubakar	PROPN
gujaf-56	69	26	2019	2019	NUM
gujaf-56	69	27	)	)	PUNCT
gujaf-56	69	28	.	.	PUNCT
gujaf-56	70	1	however	however	ADV
gujaf-56	70	2	,	,	PUNCT
gujaf-56	70	3	signaling	signal	VERB
gujaf-56	70	4	theory	theory	NOUN
gujaf-56	70	5	states	state	VERB
gujaf-56	70	6	that	that	SCONJ
gujaf-56	70	7	companies	company	NOUN
gujaf-56	70	8	with	with	ADP
gujaf-56	70	9	high	high	ADJ
gujaf-56	70	10	profits	profit	NOUN
gujaf-56	70	11	need	need	VERB
gujaf-56	70	12	to	to	PART
gujaf-56	70	13	differentiate	differentiate	VERB
gujaf-56	70	14	themselves	themselves	PRON
gujaf-56	70	15	to	to	ADP
gujaf-56	70	16	unprofitable	unprofitable	ADJ
gujaf-56	70	17	companies	company	NOUN
gujaf-56	70	18	through	through	ADP
gujaf-56	70	19	additional	additional	ADJ
gujaf-56	70	20	disclosure	disclosure	NOUN
gujaf-56	70	21	(	(	PUNCT
gujaf-56	70	22	hamid	hamid	PROPN
gujaf-56	70	23	&	&	CCONJ
gujaf-56	70	24	abubakar2019	abubakar2019	PROPN
gujaf-56	70	25	)	)	PUNCT
gujaf-56	70	26	.	.	PUNCT
gujaf-56	71	1	stakeholder	stakeholder	NOUN
gujaf-56	71	2	theory	theory	NOUN
gujaf-56	71	3	also	also	ADV
gujaf-56	71	4	supported	support	VERB
gujaf-56	71	5	the	the	DET
gujaf-56	71	6	opinion	opinion	NOUN
gujaf-56	71	7	that	that	SCONJ
gujaf-56	71	8	profitability	profitability	NOUN
gujaf-56	71	9	of	of	ADP
gujaf-56	71	10	a	a	DET
gujaf-56	71	11	company	company	NOUN
gujaf-56	71	12	is	be	AUX
gujaf-56	71	13	one	one	NUM
gujaf-56	71	14	of	of	ADP
gujaf-56	71	15	the	the	DET
gujaf-56	71	16	fundamental	fundamental	ADJ
gujaf-56	71	17	information	information	NOUN
gujaf-56	71	18	needs	need	NOUN
gujaf-56	71	19	by	by	ADP
gujaf-56	71	20	different	different	ADJ
gujaf-56	71	21	stakeholders	stakeholder	NOUN
gujaf-56	71	22	,	,	PUNCT
gujaf-56	71	23	then	then	ADV
gujaf-56	71	24	shareholders	shareholder	NOUN
gujaf-56	71	25	.	.	PUNCT
gujaf-56	72	1	however	however	ADV
gujaf-56	72	2	,	,	PUNCT
gujaf-56	72	3	if	if	SCONJ
gujaf-56	72	4	the	the	DET
gujaf-56	72	5	company	company	NOUN
gujaf-56	72	6	recorded	record	VERB
gujaf-56	72	7	losses	loss	NOUN
gujaf-56	72	8	for	for	ADP
gujaf-56	72	9	a	a	DET
gujaf-56	72	10	particular	particular	ADJ
gujaf-56	72	11	year	year	NOUN
gujaf-56	72	12	,	,	PUNCT
gujaf-56	72	13	the	the	DET
gujaf-56	72	14	mangers	manger	NOUN
gujaf-56	72	15	may	may	AUX
gujaf-56	72	16	be	be	AUX
gujaf-56	72	17	motivated	motivate	VERB
gujaf-56	72	18	to	to	PART
gujaf-56	72	19	disclose	disclose	VERB
gujaf-56	72	20	more	more	ADJ
gujaf-56	72	21	information	information	NOUN
gujaf-56	72	22	voluntarily	voluntarily	ADV
gujaf-56	72	23	to	to	PART
gujaf-56	72	24	minimize	minimize	VERB
gujaf-56	72	25	the	the	DET
gujaf-56	72	26	danger	danger	NOUN
gujaf-56	72	27	of	of	ADP
gujaf-56	72	28	legal	legal	ADJ
gujaf-56	72	29	liability	liability	NOUN
gujaf-56	72	30	and	and	CCONJ
gujaf-56	72	31	serve	serve	VERB
gujaf-56	72	32	the	the	DET
gujaf-56	72	33	share	share	NOUN
gujaf-56	72	34	reduction	reduction	NOUN
gujaf-56	72	35	or	or	CCONJ
gujaf-56	72	36	loss	loss	NOUN
gujaf-56	72	37	of	of	ADP
gujaf-56	72	38	reputation	reputation	NOUN
gujaf-56	72	39	(	(	PUNCT
gujaf-56	72	40	albitar	albitar	ADJ
gujaf-56	72	41	,	,	PUNCT
gujaf-56	72	42	2015	2015	NUM
gujaf-56	72	43	)	)	PUNCT
gujaf-56	72	44	,	,	PUNCT
gujaf-56	72	45	so	so	CCONJ
gujaf-56	72	46	various	various	ADJ
gujaf-56	72	47	theories	theory	NOUN
gujaf-56	72	48	can	can	AUX
gujaf-56	72	49	predict	predict	VERB
gujaf-56	72	50	different	different	ADJ
gujaf-56	72	51	ways	way	NOUN
gujaf-56	72	52	of	of	ADP
gujaf-56	72	53	the	the	DET
gujaf-56	72	54	relationship	relationship	NOUN
gujaf-56	72	55	between	between	ADP
gujaf-56	72	56	profitability	profitability	NOUN
gujaf-56	72	57	and	and	CCONJ
gujaf-56	72	58	corporate	corporate	ADJ
gujaf-56	72	59	voluntary	voluntary	ADJ
gujaf-56	72	60	information	information	NOUN
gujaf-56	72	61	disclosure	disclosure	NOUN
gujaf-56	72	62	.	.	PUNCT
gujaf-56	73	1	prior	prior	ADJ
gujaf-56	73	2	literature	literature	NOUN
gujaf-56	73	3	on	on	ADP
gujaf-56	73	4	the	the	DET
gujaf-56	73	5	relationship	relationship	NOUN
gujaf-56	73	6	between	between	ADP
gujaf-56	73	7	profitability	profitability	NOUN
gujaf-56	73	8	and	and	CCONJ
gujaf-56	73	9	voluntary	voluntary	ADJ
gujaf-56	73	10	disclosure	disclosure	NOUN
gujaf-56	73	11	of	of	ADP
gujaf-56	73	12	accounting	accounting	NOUN
gujaf-56	73	13	information	information	NOUN
gujaf-56	73	14	provided	provide	VERB
gujaf-56	73	15	inconclusive	inconclusive	ADJ
gujaf-56	73	16	result	result	NOUN
gujaf-56	73	17	.	.	PUNCT
gujaf-56	74	1	for	for	ADP
gujaf-56	74	2	examples	example	NOUN
gujaf-56	74	3	ghasempour	ghasempour	VERB
gujaf-56	74	4	and	and	CCONJ
gujaf-56	74	5	mdyusof	mdyusof	NOUN
gujaf-56	74	6	(	(	PUNCT
gujaf-56	74	7	2014	2014	NUM
gujaf-56	74	8	)	)	PUNCT
gujaf-56	74	9	examined	examine	VERB
gujaf-56	74	10	the	the	DET
gujaf-56	74	11	determinant	determinant	NOUN
gujaf-56	74	12	of	of	ADP
gujaf-56	74	13	voluntary	voluntary	ADJ
gujaf-56	74	14	disclosure	disclosure	NOUN
gujaf-56	74	15	of	of	ADP
gujaf-56	74	16	non	non	ADJ
gujaf-56	74	17	-	-	ADJ
gujaf-56	74	18	financial	financial	ADJ
gujaf-56	74	19	information	information	NOUN
gujaf-56	74	20	companies	company	NOUN
gujaf-56	74	21	in	in	ADP
gujaf-56	74	22	egypt	egypt	PROPN
gujaf-56	74	23	.	.	PUNCT
gujaf-56	75	1	the	the	DET
gujaf-56	75	2	stud	stud	NOUN
gujaf-56	75	3	used	use	VERB
gujaf-56	75	4	65	65	NUM
gujaf-56	75	5	companies	company	NOUN
gujaf-56	75	6	as	as	SCONJ
gujaf-56	75	7	sampled	sample	VERB
gujaf-56	75	8	,	,	PUNCT
gujaf-56	75	9	for	for	ADP
gujaf-56	75	10	the	the	DET
gujaf-56	75	11	year	year	NOUN
gujaf-56	75	12	2005	2005	NUM
gujaf-56	75	13	to	to	ADP
gujaf-56	75	14	2012	2012	NUM
gujaf-56	75	15	.	.	PUNCT
gujaf-56	76	1	however	however	ADV
gujaf-56	76	2	,	,	PUNCT
gujaf-56	76	3	the	the	DET
gujaf-56	76	4	study	study	NOUN
gujaf-56	76	5	used	use	VERB
gujaf-56	76	6	243	243	NUM
gujaf-56	76	7	voluntary	voluntary	ADJ
gujaf-56	76	8	disclosure	disclosure	NOUN
gujaf-56	76	9	checklists	checklist	NOUN
gujaf-56	76	10	items	item	NOUN
gujaf-56	76	11	,	,	PUNCT
gujaf-56	76	12	the	the	DET
gujaf-56	76	13	multiple	multiple	ADJ
gujaf-56	76	14	regression	regression	NOUN
gujaf-56	76	15	result	result	NOUN
gujaf-56	76	16	shows	show	VERB
gujaf-56	76	17	a	a	DET
gujaf-56	76	18	negative	negative	ADJ
gujaf-56	76	19	and	and	CCONJ
gujaf-56	76	20	significant	significant	ADJ
gujaf-56	76	21	relationship	relationship	NOUN
gujaf-56	76	22	between	between	ADP
gujaf-56	76	23	performance	performance	NOUN
gujaf-56	76	24	and	and	CCONJ
gujaf-56	76	25	voluntary	voluntary	ADJ
gujaf-56	76	26	disclosure	disclosure	NOUN
gujaf-56	76	27	.	.	PUNCT
gujaf-56	77	1	similarly	similarly	ADV
gujaf-56	77	2	,	,	PUNCT
gujaf-56	77	3	hieu	hieu	NOUN
gujaf-56	77	4	and	and	CCONJ
gujaf-56	77	5	lan	lan	PROPN
gujaf-56	77	6	(	(	PUNCT
gujaf-56	77	7	2015	2015	NUM
gujaf-56	77	8	)	)	PUNCT
gujaf-56	77	9	examined	examine	VERB
gujaf-56	77	10	the	the	DET
gujaf-56	77	11	effect	effect	NOUN
gujaf-56	77	12	of	of	ADP
gujaf-56	77	13	firm	firm	ADJ
gujaf-56	77	14	attributes	attribute	NOUN
gujaf-56	77	15	on	on	ADP
gujaf-56	77	16	voluntary	voluntary	ADJ
gujaf-56	77	17	disclosure	disclosure	NOUN
gujaf-56	77	18	of	of	ADP
gujaf-56	77	19	manufacturing	manufacturing	NOUN
gujaf-56	77	20	firms	firm	NOUN
gujaf-56	77	21	in	in	ADP
gujaf-56	77	22	vietnam	vietnam	PROPN
gujaf-56	77	23	for	for	ADP
gujaf-56	77	24	the	the	DET
gujaf-56	77	25	year	year	NOUN
gujaf-56	77	26	2012	2012	NUM
gujaf-56	77	27	.	.	PUNCT
gujaf-56	78	1	the	the	DET
gujaf-56	78	2	study	study	NOUN
gujaf-56	78	3	used	use	VERB
gujaf-56	78	4	42	42	NUM
gujaf-56	78	5	voluntary	voluntary	ADJ
gujaf-56	78	6	disclosure	disclosure	NOUN
gujaf-56	78	7	checklists	checklist	NOUN
gujaf-56	78	8	items	item	NOUN
gujaf-56	78	9	.	.	PUNCT
gujaf-56	79	1	the	the	DET
gujaf-56	79	2	multiple	multiple	ADJ
gujaf-56	79	3	regression	regression	NOUN
gujaf-56	79	4	result	result	NOUN
gujaf-56	79	5	shows	show	VERB
gujaf-56	79	6	negative	negative	ADJ
gujaf-56	79	7	and	and	CCONJ
gujaf-56	79	8	insignificant	insignificant	ADJ
gujaf-56	79	9	associations	association	NOUN
gujaf-56	79	10	among	among	ADP
gujaf-56	79	11	profitability	profitability	NOUN
gujaf-56	79	12	and	and	CCONJ
gujaf-56	79	13	voluntary	voluntary	ADJ
gujaf-56	79	14	disclosure	disclosure	NOUN
gujaf-56	79	15	.	.	PUNCT
gujaf-56	80	1	gusau	gusau	ADJ
gujaf-56	80	2	journal	journal	PROPN
gujaf-56	80	3	of	of	ADP
gujaf-56	80	4	accounting	accounting	NOUN
gujaf-56	80	5	and	and	CCONJ
gujaf-56	80	6	finance	finance	NOUN
gujaf-56	80	7	,	,	PUNCT
gujaf-56	80	8	vol	vol	NOUN
gujaf-56	80	9	.	.	PROPN
gujaf-56	80	10	2	2	NUM
gujaf-56	80	11	,	,	PUNCT
gujaf-56	80	12	issue	issue	NOUN
gujaf-56	80	13	1	1	NUM
gujaf-56	80	14	,	,	PUNCT
gujaf-56	80	15	april	april	PROPN
gujaf-56	80	16	,	,	PUNCT
gujaf-56	80	17	2021	2021	NUM
gujaf-56	80	18	6	6	NUM
gujaf-56	80	19	tiijani	tiijani	NOUN
gujaf-56	80	20	and	and	CCONJ
gujaf-56	80	21	garko	garko	NOUN
gujaf-56	80	22	(	(	PUNCT
gujaf-56	80	23	2015	2015	NUM
gujaf-56	80	24	)	)	PUNCT
gujaf-56	80	25	asserted	assert	VERB
gujaf-56	80	26	the	the	DET
gujaf-56	80	27	impact	impact	NOUN
gujaf-56	80	28	of	of	ADP
gujaf-56	80	29	firm	firm	ADJ
gujaf-56	80	30	characteristic	characteristic	ADJ
gujaf-56	80	31	and	and	CCONJ
gujaf-56	80	32	voluntary	voluntary	ADJ
gujaf-56	80	33	disclosure	disclosure	NOUN
gujaf-56	80	34	of	of	ADP
gujaf-56	80	35	s	s	PROPN
gujaf-56	80	36	in	in	ADP
gujaf-56	80	37	nigeria	nigeria	PROPN
gujaf-56	80	38	for	for	ADP
gujaf-56	80	39	the	the	DET
gujaf-56	80	40	period	period	NOUN
gujaf-56	80	41	of	of	ADP
gujaf-56	80	42	ten	ten	NUM
gujaf-56	80	43	(	(	PUNCT
gujaf-56	80	44	10	10	NUM
gujaf-56	80	45	)	)	PUNCT
gujaf-56	80	46	,	,	PUNCT
gujaf-56	80	47	using	use	VERB
gujaf-56	80	48	thirteen	thirteen	NUM
gujaf-56	80	49	companies	company	NOUN
gujaf-56	80	50	as	as	SCONJ
gujaf-56	80	51	sampled	sample	VERB
gujaf-56	80	52	.	.	PUNCT
gujaf-56	81	1	the	the	DET
gujaf-56	81	2	study	study	NOUN
gujaf-56	81	3	used	use	VERB
gujaf-56	81	4	87	87	NUM
gujaf-56	81	5	voluntary	voluntary	ADJ
gujaf-56	81	6	disclosures	disclosure	NOUN
gujaf-56	81	7	checklist	checklist	VERB
gujaf-56	81	8	,	,	PUNCT
gujaf-56	81	9	the	the	DET
gujaf-56	81	10	multiple	multiple	ADJ
gujaf-56	81	11	regression	regression	NOUN
gujaf-56	81	12	result	result	NOUN
gujaf-56	81	13	shows	show	VERB
gujaf-56	81	14	a	a	DET
gujaf-56	81	15	positive	positive	ADJ
gujaf-56	81	16	and	and	CCONJ
gujaf-56	81	17	significant	significant	ADJ
gujaf-56	81	18	association	association	NOUN
gujaf-56	81	19	between	between	ADP
gujaf-56	81	20	profitability	profitability	NOUN
gujaf-56	81	21	and	and	CCONJ
gujaf-56	81	22	voluntary	voluntary	ADJ
gujaf-56	81	23	disclosure	disclosure	NOUN
gujaf-56	81	24	.	.	PUNCT
gujaf-56	82	1	similar	similar	ADJ
gujaf-56	82	2	,	,	PUNCT
gujaf-56	82	3	bicer	bicer	NOUN
gujaf-56	82	4	and	and	CCONJ
gujaf-56	82	5	milad	milad	NOUN
gujaf-56	82	6	(	(	PUNCT
gujaf-56	82	7	2020	2020	NUM
gujaf-56	82	8	)	)	PUNCT
gujaf-56	82	9	examined	examine	VERB
gujaf-56	82	10	the	the	DET
gujaf-56	82	11	effect	effect	NOUN
gujaf-56	82	12	of	of	ADP
gujaf-56	82	13	bank	bank	NOUN
gujaf-56	82	14	attributes	attribute	VERB
gujaf-56	82	15	on	on	ADP
gujaf-56	82	16	the	the	DET
gujaf-56	82	17	extent	extent	NOUN
gujaf-56	82	18	of	of	ADP
gujaf-56	82	19	voluntary	voluntary	ADJ
gujaf-56	82	20	disclosure	disclosure	NOUN
gujaf-56	82	21	of	of	ADP
gujaf-56	82	22	listed	list	VERB
gujaf-56	82	23	banks	bank	NOUN
gujaf-56	82	24	in	in	ADP
gujaf-56	82	25	istanbul	istanbul	PROPN
gujaf-56	82	26	for	for	ADP
gujaf-56	82	27	the	the	DET
gujaf-56	82	28	year	year	NOUN
gujaf-56	82	29	(	(	PUNCT
gujaf-56	82	30	20132017	20132017	NUM
gujaf-56	82	31	)	)	PUNCT
gujaf-56	82	32	.	.	PUNCT
gujaf-56	83	1	the	the	DET
gujaf-56	83	2	study	study	NOUN
gujaf-56	83	3	used	use	VERB
gujaf-56	83	4	the	the	DET
gujaf-56	83	5	checklist	checklist	NOUN
gujaf-56	83	6	of	of	ADP
gujaf-56	83	7	64	64	NUM
gujaf-56	83	8	items	item	NOUN
gujaf-56	83	9	.	.	PUNCT
gujaf-56	84	1	the	the	DET
gujaf-56	84	2	result	result	NOUN
gujaf-56	84	3	of	of	ADP
gujaf-56	84	4	multivariate	multivariate	NOUN
gujaf-56	84	5	statistical	statistical	ADJ
gujaf-56	84	6	analyses	analysis	NOUN
gujaf-56	84	7	shows	show	VERB
gujaf-56	84	8	that	that	SCONJ
gujaf-56	84	9	firm	firm	ADJ
gujaf-56	84	10	profitability	profitability	NOUN
gujaf-56	84	11	is	be	AUX
gujaf-56	84	12	positively	positively	ADV
gujaf-56	84	13	and	and	CCONJ
gujaf-56	84	14	statically	statically	ADV
gujaf-56	84	15	significant	significant	ADJ
gujaf-56	84	16	effect	effect	NOUN
gujaf-56	84	17	on	on	ADP
gujaf-56	84	18	voluntary	voluntary	ADJ
gujaf-56	84	19	disclosure	disclosure	NOUN
gujaf-56	84	20	.	.	PUNCT
gujaf-56	85	1	also	also	ADV
gujaf-56	85	2	ahmed	ahmed	PROPN
gujaf-56	85	3	(	(	PUNCT
gujaf-56	85	4	2020	2020	NUM
gujaf-56	85	5	)	)	PUNCT
gujaf-56	85	6	investigated	investigate	VERB
gujaf-56	85	7	the	the	DET
gujaf-56	85	8	effect	effect	NOUN
gujaf-56	85	9	of	of	ADP
gujaf-56	85	10	firm	firm	ADJ
gujaf-56	85	11	characteristics	characteristic	NOUN
gujaf-56	85	12	on	on	ADP
gujaf-56	85	13	disclosure	disclosure	NOUN
gujaf-56	85	14	of	of	ADP
gujaf-56	85	15	accounting	accounting	NOUN
gujaf-56	85	16	information	information	NOUN
gujaf-56	85	17	for	for	ADP
gujaf-56	85	18	the	the	DET
gujaf-56	85	19	big	big	ADJ
gujaf-56	85	20	five	five	NUM
gujaf-56	85	21	banks	bank	NOUN
gujaf-56	85	22	of	of	ADP
gujaf-56	85	23	china	china	PROPN
gujaf-56	85	24	for	for	ADP
gujaf-56	85	25	the	the	DET
gujaf-56	85	26	year	year	NOUN
gujaf-56	85	27	(	(	PUNCT
gujaf-56	85	28	2014	2014	NUM
gujaf-56	85	29	-	-	SYM
gujaf-56	85	30	2018	2018	NUM
gujaf-56	85	31	)	)	PUNCT
gujaf-56	85	32	.	.	PUNCT
gujaf-56	86	1	the	the	DET
gujaf-56	86	2	study	study	NOUN
gujaf-56	86	3	used	use	VERB
gujaf-56	86	4	disclosure	disclosure	NOUN
gujaf-56	86	5	checklist	checklist	NOUN
gujaf-56	86	6	of	of	ADP
gujaf-56	86	7	155	155	NUM
gujaf-56	86	8	items	item	NOUN
gujaf-56	86	9	.	.	PUNCT
gujaf-56	87	1	the	the	DET
gujaf-56	87	2	multiple	multiple	ADJ
gujaf-56	87	3	regression	regression	NOUN
gujaf-56	87	4	results	result	NOUN
gujaf-56	87	5	show	show	VERB
gujaf-56	87	6	that	that	SCONJ
gujaf-56	87	7	profitability	profitability	NOUN
gujaf-56	87	8	proxy	proxy	NOUN
gujaf-56	87	9	by	by	ADP
gujaf-56	87	10	return	return	NOUN
gujaf-56	87	11	on	on	ADP
gujaf-56	87	12	asset	asset	NOUN
gujaf-56	87	13	has	have	VERB
gujaf-56	87	14	a	a	DET
gujaf-56	87	15	positive	positive	ADJ
gujaf-56	87	16	and	and	CCONJ
gujaf-56	87	17	significant	significant	ADJ
gujaf-56	87	18	influence	influence	NOUN
gujaf-56	87	19	on	on	ADP
gujaf-56	87	20	voluntary	voluntary	ADJ
gujaf-56	87	21	disclosure	disclosure	NOUN
gujaf-56	87	22	.	.	PUNCT
gujaf-56	88	1	2.3	2.3	NUM
gujaf-56	88	2	liquidity	liquidity	NOUN
gujaf-56	88	3	and	and	CCONJ
gujaf-56	88	4	corporate	corporate	ADJ
gujaf-56	88	5	information	information	NOUN
gujaf-56	88	6	disclosure	disclosure	NOUN
gujaf-56	88	7	liquidity	liquidity	NOUN
gujaf-56	88	8	is	be	AUX
gujaf-56	88	9	the	the	DET
gujaf-56	88	10	capacity	capacity	NOUN
gujaf-56	88	11	of	of	ADP
gujaf-56	88	12	company	company	NOUN
gujaf-56	88	13	to	to	PART
gujaf-56	88	14	meet	meet	VERB
gujaf-56	88	15	its	its	PRON
gujaf-56	88	16	short	short	ADJ
gujaf-56	88	17	-	-	PUNCT
gujaf-56	88	18	term	term	NOUN
gujaf-56	88	19	debts	debt	NOUN
gujaf-56	88	20	.	.	PUNCT
gujaf-56	89	1	the	the	DET
gujaf-56	89	2	assessment	assessment	NOUN
gujaf-56	89	3	of	of	ADP
gujaf-56	89	4	company	company	NOUN
gujaf-56	89	5	liquidity	liquidity	NOUN
gujaf-56	89	6	is	be	AUX
gujaf-56	89	7	important	important	ADJ
gujaf-56	89	8	matter	matter	NOUN
gujaf-56	89	9	for	for	ADP
gujaf-56	89	10	those	those	PRON
gujaf-56	89	11	who	who	PRON
gujaf-56	89	12	use	use	VERB
gujaf-56	89	13	annual	annual	ADJ
gujaf-56	89	14	report	report	NOUN
gujaf-56	89	15	and	and	CCONJ
gujaf-56	89	16	accounts	account	VERB
gujaf-56	89	17	to	to	PART
gujaf-56	89	18	assess	assess	VERB
gujaf-56	89	19	a	a	DET
gujaf-56	89	20	company	company	NOUN
gujaf-56	89	21	solvency	solvency	NOUN
gujaf-56	89	22	.	.	PUNCT
gujaf-56	90	1	liquidity	liquidity	NOUN
gujaf-56	90	2	is	be	AUX
gujaf-56	90	3	receiving	receive	VERB
gujaf-56	90	4	attention	attention	NOUN
gujaf-56	90	5	to	to	ADP
gujaf-56	90	6	regulatory	regulatory	ADJ
gujaf-56	90	7	bodies	body	NOUN
gujaf-56	90	8	as	as	ADV
gujaf-56	90	9	well	well	ADV
gujaf-56	90	10	as	as	ADP
gujaf-56	90	11	creditors	creditor	NOUN
gujaf-56	90	12	.	.	PUNCT
gujaf-56	91	1	the	the	DET
gujaf-56	91	2	incapable	incapable	ADJ
gujaf-56	91	3	of	of	ADP
gujaf-56	91	4	a	a	DET
gujaf-56	91	5	company	company	NOUN
gujaf-56	91	6	to	to	PART
gujaf-56	91	7	settle	settle	VERB
gujaf-56	91	8	its	its	PRON
gujaf-56	91	9	current	current	ADJ
gujaf-56	91	10	debts	debt	NOUN
gujaf-56	91	11	may	may	AUX
gujaf-56	91	12	mean	mean	VERB
gujaf-56	91	13	a	a	DET
gujaf-56	91	14	defaulting	defaulting	NOUN
gujaf-56	91	15	in	in	ADP
gujaf-56	91	16	payment	payment	NOUN
gujaf-56	91	17	of	of	ADP
gujaf-56	91	18	both	both	DET
gujaf-56	91	19	interest	interest	NOUN
gujaf-56	91	20	and	and	CCONJ
gujaf-56	91	21	principal	principal	NOUN
gujaf-56	91	22	to	to	ADP
gujaf-56	91	23	the	the	DET
gujaf-56	91	24	moneylenders	moneylender	NOUN
gujaf-56	91	25	and	and	CCONJ
gujaf-56	91	26	may	may	AUX
gujaf-56	91	27	lead	lead	VERB
gujaf-56	91	28	to	to	ADP
gujaf-56	91	29	bankruptcy	bankruptcy	NOUN
gujaf-56	91	30	.	.	PUNCT
gujaf-56	92	1	to	to	PART
gujaf-56	92	2	eradicate	eradicate	VERB
gujaf-56	92	3	these	these	DET
gujaf-56	92	4	issue	issue	NOUN
gujaf-56	92	5	,	,	PUNCT
gujaf-56	92	6	firms	firm	NOUN
gujaf-56	92	7	are	be	AUX
gujaf-56	92	8	to	to	PART
gujaf-56	92	9	release	release	VERB
gujaf-56	92	10	more	more	ADJ
gujaf-56	92	11	information	information	NOUN
gujaf-56	92	12	(	(	PUNCT
gujaf-56	92	13	wallace	wallace	PROPN
gujaf-56	92	14	&	&	CCONJ
gujaf-56	92	15	naser	naser	PROPN
gujaf-56	92	16	,	,	PUNCT
gujaf-56	92	17	1995	1995	NUM
gujaf-56	92	18	)	)	PUNCT
gujaf-56	92	19	.	.	PUNCT
gujaf-56	93	1	signalling	signal	VERB
gujaf-56	93	2	theory	theory	NOUN
gujaf-56	93	3	proposes	propose	VERB
gujaf-56	93	4	,	,	PUNCT
gujaf-56	93	5	according	accord	VERB
gujaf-56	93	6	to	to	ADP
gujaf-56	93	7	abd	abd	PROPN
gujaf-56	93	8	-	-	PROPN
gujaf-56	93	9	elsalam	elsalam	PROPN
gujaf-56	93	10	(	(	PUNCT
gujaf-56	93	11	1999	1999	NUM
gujaf-56	93	12	)	)	PUNCT
gujaf-56	93	13	companies	company	NOUN
gujaf-56	93	14	that	that	PRON
gujaf-56	93	15	have	have	VERB
gujaf-56	93	16	a	a	DET
gujaf-56	93	17	greater	great	ADJ
gujaf-56	93	18	level	level	NOUN
gujaf-56	93	19	of	of	ADP
gujaf-56	93	20	liquidity	liquidity	NOUN
gujaf-56	93	21	percentage	percentage	NOUN
gujaf-56	93	22	are	be	AUX
gujaf-56	93	23	willing	willing	ADJ
gujaf-56	93	24	to	to	PART
gujaf-56	93	25	release	release	VERB
gujaf-56	93	26	more	more	ADJ
gujaf-56	93	27	information	information	NOUN
gujaf-56	93	28	to	to	PART
gujaf-56	93	29	be	be	AUX
gujaf-56	93	30	differentiate	differentiate	ADJ
gujaf-56	93	31	from	from	ADP
gujaf-56	93	32	other	other	ADJ
gujaf-56	93	33	firms	firm	NOUN
gujaf-56	93	34	suffered	suffer	VERB
gujaf-56	93	35	from	from	ADP
gujaf-56	93	36	a	a	DET
gujaf-56	93	37	low	low	ADJ
gujaf-56	93	38	level	level	NOUN
gujaf-56	93	39	of	of	ADP
gujaf-56	93	40	liquidity	liquidity	NOUN
gujaf-56	93	41	share	share	NOUN
gujaf-56	93	42	.	.	PUNCT
gujaf-56	94	1	while	while	SCONJ
gujaf-56	94	2	agency	agency	NOUN
gujaf-56	94	3	theory	theory	NOUN
gujaf-56	94	4	claimed	claim	VERB
gujaf-56	94	5	that	that	DET
gujaf-56	94	6	company	company	NOUN
gujaf-56	94	7	that	that	PRON
gujaf-56	94	8	have	have	VERB
gujaf-56	94	9	a	a	DET
gujaf-56	94	10	lower	low	ADJ
gujaf-56	94	11	level	level	NOUN
gujaf-56	94	12	of	of	ADP
gujaf-56	94	13	liquid	liquid	NOUN
gujaf-56	94	14	disclose	disclose	VERB
gujaf-56	94	15	more	more	ADJ
gujaf-56	94	16	information	information	NOUN
gujaf-56	94	17	to	to	PART
gujaf-56	94	18	avoid	avoid	VERB
gujaf-56	94	19	the	the	DET
gujaf-56	94	20	clash	clash	NOUN
gujaf-56	94	21	of	of	ADP
gujaf-56	94	22	interest	interest	NOUN
gujaf-56	94	23	among	among	ADP
gujaf-56	94	24	the	the	DET
gujaf-56	94	25	owners	owner	NOUN
gujaf-56	94	26	and	and	CCONJ
gujaf-56	94	27	lenders	lender	NOUN
gujaf-56	94	28	.	.	PUNCT
gujaf-56	95	1	the	the	DET
gujaf-56	95	2	inconsistencies	inconsistency	NOUN
gujaf-56	95	3	is	be	AUX
gujaf-56	95	4	not	not	PART
gujaf-56	95	5	only	only	ADV
gujaf-56	95	6	happening	happen	VERB
gujaf-56	95	7	between	between	ADP
gujaf-56	95	8	theories	theory	NOUN
gujaf-56	95	9	but	but	CCONJ
gujaf-56	95	10	also	also	ADV
gujaf-56	95	11	between	between	ADP
gujaf-56	95	12	empirical	empirical	ADJ
gujaf-56	95	13	studies	study	NOUN
gujaf-56	95	14	.	.	PUNCT
gujaf-56	96	1	for	for	ADP
gujaf-56	96	2	examples	example	NOUN
gujaf-56	96	3	akhtaruddin	akhtaruddin	VERB
gujaf-56	96	4	and	and	CCONJ
gujaf-56	96	5	haron	haron	PROPN
gujaf-56	96	6	(	(	PUNCT
gujaf-56	96	7	2010	2010	NUM
gujaf-56	96	8	)	)	PUNCT
gujaf-56	96	9	investigated	investigate	VERB
gujaf-56	96	10	the	the	DET
gujaf-56	96	11	effect	effect	NOUN
gujaf-56	96	12	of	of	ADP
gujaf-56	96	13	board	board	NOUN
gujaf-56	96	14	ownership	ownership	NOUN
gujaf-56	96	15	,	,	PUNCT
gujaf-56	96	16	audit	audit	NOUN
gujaf-56	96	17	committee	committee	NOUN
gujaf-56	96	18	’s	’s	PART
gujaf-56	96	19	attributes	attribute	VERB
gujaf-56	96	20	on	on	ADP
gujaf-56	96	21	voluntary	voluntary	ADJ
gujaf-56	96	22	disclosures	disclosure	NOUN
gujaf-56	96	23	of	of	ADP
gujaf-56	96	24	124	124	NUM
gujaf-56	96	25	malaysian	malaysian	ADJ
gujaf-56	96	26	firms	firm	NOUN
gujaf-56	96	27	for	for	ADP
gujaf-56	96	28	the	the	DET
gujaf-56	96	29	year	year	NOUN
gujaf-56	96	30	2003	2003	NUM
gujaf-56	96	31	.	.	PUNCT
gujaf-56	97	1	the	the	DET
gujaf-56	97	2	voluntary	voluntary	ADJ
gujaf-56	97	3	checklists	checklist	NOUN
gujaf-56	97	4	of	of	ADP
gujaf-56	97	5	64	64	NUM
gujaf-56	97	6	items	item	NOUN
gujaf-56	97	7	were	be	AUX
gujaf-56	97	8	used	use	VERB
gujaf-56	97	9	.	.	PUNCT
gujaf-56	98	1	the	the	DET
gujaf-56	98	2	univariate	univariate	ADJ
gujaf-56	98	3	and	and	CCONJ
gujaf-56	98	4	multivariate	multivariate	NOUN
gujaf-56	98	5	result	result	NOUN
gujaf-56	98	6	revealed	reveal	VERB
gujaf-56	98	7	that	that	SCONJ
gujaf-56	98	8	liquidity	liquidity	NOUN
gujaf-56	98	9	has	have	VERB
gujaf-56	98	10	a	a	DET
gujaf-56	98	11	positive	positive	ADJ
gujaf-56	98	12	and	and	CCONJ
gujaf-56	98	13	insignificant	insignificant	ADJ
gujaf-56	98	14	effect	effect	NOUN
gujaf-56	98	15	on	on	ADP
gujaf-56	98	16	voluntary	voluntary	ADJ
gujaf-56	98	17	disclosure	disclosure	NOUN
gujaf-56	98	18	.	.	PUNCT
gujaf-56	99	1	similarly	similarly	ADV
gujaf-56	99	2	,	,	PUNCT
gujaf-56	99	3	agyei	agyei	NOUN
gujaf-56	99	4	-	-	PUNCT
gujaf-56	99	5	mensah	mensah	PROPN
gujaf-56	99	6	(	(	PUNCT
gujaf-56	99	7	2012	2012	NUM
gujaf-56	99	8	)	)	PUNCT
gujaf-56	99	9	examined	examine	VERB
gujaf-56	99	10	the	the	DET
gujaf-56	99	11	impact	impact	NOUN
gujaf-56	99	12	of	of	ADP
gujaf-56	99	13	company	company	NOUN
gujaf-56	99	14	-	-	PUNCT
gujaf-56	99	15	specific	specific	ADJ
gujaf-56	99	16	attributes	attribute	NOUN
gujaf-56	99	17	on	on	ADP
gujaf-56	99	18	voluntary	voluntary	ADJ
gujaf-56	99	19	disclosure	disclosure	NOUN
gujaf-56	99	20	of	of	ADP
gujaf-56	99	21	rural	rural	ADJ
gujaf-56	99	22	banks	bank	NOUN
gujaf-56	99	23	in	in	ADP
gujaf-56	99	24	ghana	ghana	PROPN
gujaf-56	99	25	for	for	ADP
gujaf-56	99	26	the	the	DET
gujaf-56	99	27	period	period	NOUN
gujaf-56	99	28	of	of	ADP
gujaf-56	99	29	2009	2009	NUM
gujaf-56	99	30	,	,	PUNCT
gujaf-56	99	31	using	use	VERB
gujaf-56	99	32	21	21	NUM
gujaf-56	99	33	rural	rural	ADJ
gujaf-56	99	34	banks	bank	NOUN
gujaf-56	99	35	as	as	ADP
gujaf-56	99	36	sample	sample	NOUN
gujaf-56	99	37	.	.	PUNCT
gujaf-56	100	1	the	the	DET
gujaf-56	100	2	study	study	NOUN
gujaf-56	100	3	used	use	VERB
gujaf-56	100	4	27	27	NUM
gujaf-56	100	5	voluntary	voluntary	ADJ
gujaf-56	100	6	disclosure	disclosure	NOUN
gujaf-56	100	7	checklists	checklist	NOUN
gujaf-56	100	8	.	.	PUNCT
gujaf-56	101	1	the	the	DET
gujaf-56	101	2	multiple	multiple	ADJ
gujaf-56	101	3	regression	regression	NOUN
gujaf-56	101	4	result	result	NOUN
gujaf-56	101	5	shows	show	VERB
gujaf-56	101	6	positive	positive	ADJ
gujaf-56	101	7	and	and	CCONJ
gujaf-56	101	8	insignificant	insignificant	ADJ
gujaf-56	101	9	impact	impact	NOUN
gujaf-56	101	10	of	of	ADP
gujaf-56	101	11	liquidity	liquidity	NOUN
gujaf-56	101	12	on	on	ADP
gujaf-56	101	13	corporate	corporate	ADJ
gujaf-56	101	14	voluntary	voluntary	ADJ
gujaf-56	101	15	information	information	NOUN
gujaf-56	101	16	disclosure	disclosure	NOUN
gujaf-56	101	17	.	.	PUNCT
gujaf-56	102	1	in	in	ADP
gujaf-56	102	2	contrasts	contrast	NOUN
gujaf-56	102	3	to	to	ADP
gujaf-56	102	4	above	above	ADP
gujaf-56	102	5	findings	finding	NOUN
gujaf-56	102	6	,	,	PUNCT
gujaf-56	102	7	al	al	PROPN
gujaf-56	102	8	-	-	PUNCT
gujaf-56	102	9	moataz	moataz	PROPN
gujaf-56	102	10	and	and	CCONJ
gujaf-56	102	11	hussainey	hussainey	NOUN
gujaf-56	102	12	(	(	PUNCT
gujaf-56	102	13	2012	2012	NUM
gujaf-56	102	14	)	)	PUNCT
gujaf-56	102	15	assessed	assess	VERB
gujaf-56	102	16	the	the	DET
gujaf-56	102	17	determinant	determinant	NOUN
gujaf-56	102	18	of	of	ADP
gujaf-56	102	19	corporate	corporate	ADJ
gujaf-56	102	20	disclosure	disclosure	NOUN
gujaf-56	102	21	of	of	ADP
gujaf-56	102	22	52	52	NUM
gujaf-56	102	23	arabian	arabian	ADJ
gujaf-56	102	24	firms	firm	NOUN
gujaf-56	102	25	for	for	ADP
gujaf-56	102	26	the	the	DET
gujaf-56	102	27	period	period	NOUN
gujaf-56	102	28	of	of	ADP
gujaf-56	102	29	2006	2006	NUM
gujaf-56	102	30	2007	2007	NUM
gujaf-56	102	31	.	.	PUNCT
gujaf-56	103	1	the	the	DET
gujaf-56	103	2	study	study	NOUN
gujaf-56	103	3	used	use	VERB
gujaf-56	103	4	voluntary	voluntary	ADJ
gujaf-56	103	5	disclosure	disclosure	NOUN
gujaf-56	103	6	checklist	checklist	NOUN
gujaf-56	103	7	of	of	ADP
gujaf-56	103	8	25	25	NUM
gujaf-56	103	9	items	item	NOUN
gujaf-56	103	10	.	.	PUNCT
gujaf-56	104	1	the	the	DET
gujaf-56	104	2	multiple	multiple	ADJ
gujaf-56	104	3	regressions	regression	NOUN
gujaf-56	104	4	result	result	NOUN
gujaf-56	104	5	showed	show	VERB
gujaf-56	104	6	that	that	SCONJ
gujaf-56	104	7	liquidity	liquidity	NOUN
gujaf-56	104	8	has	have	VERB
gujaf-56	104	9	a	a	DET
gujaf-56	104	10	positive	positive	ADJ
gujaf-56	104	11	and	and	CCONJ
gujaf-56	104	12	significant	significant	ADJ
gujaf-56	104	13	on	on	ADP
gujaf-56	104	14	disclosure	disclosure	NOUN
gujaf-56	104	15	.	.	PUNCT
gujaf-56	105	1	das	das	PROPN
gujaf-56	105	2	(	(	PUNCT
gujaf-56	105	3	2014	2014	NUM
gujaf-56	105	4	)	)	PUNCT
gujaf-56	105	5	asserted	assert	VERB
gujaf-56	105	6	the	the	DET
gujaf-56	105	7	effect	effect	NOUN
gujaf-56	105	8	of	of	ADP
gujaf-56	105	9	firm	firm	ADJ
gujaf-56	105	10	characteristics	characteristic	NOUN
gujaf-56	105	11	on	on	ADP
gujaf-56	105	12	voluntary	voluntary	ADJ
gujaf-56	105	13	disclosure	disclosure	NOUN
gujaf-56	105	14	of	of	ADP
gujaf-56	105	15	firms	firm	NOUN
gujaf-56	105	16	in	in	ADP
gujaf-56	105	17	bangladesh	bangladesh	NOUN
gujaf-56	105	18	for	for	ADP
gujaf-56	105	19	the	the	DET
gujaf-56	105	20	period	period	NOUN
gujaf-56	105	21	of	of	ADP
gujaf-56	105	22	2004	2004	NUM
gujaf-56	105	23	to	to	ADP
gujaf-56	105	24	2010	2010	NUM
gujaf-56	105	25	,	,	PUNCT
gujaf-56	105	26	using	use	VERB
gujaf-56	105	27	123	123	NUM
gujaf-56	105	28	companies	company	NOUN
gujaf-56	105	29	as	as	ADP
gujaf-56	105	30	sample	sample	NOUN
gujaf-56	105	31	.	.	PUNCT
gujaf-56	106	1	the	the	DET
gujaf-56	106	2	study	study	NOUN
gujaf-56	106	3	used	use	VERB
gujaf-56	106	4	97	97	NUM
gujaf-56	106	5	voluntary	voluntary	ADJ
gujaf-56	106	6	disclosure	disclosure	NOUN
gujaf-56	106	7	checklists	checklist	NOUN
gujaf-56	106	8	items	item	NOUN
gujaf-56	106	9	,	,	PUNCT
gujaf-56	106	10	the	the	DET
gujaf-56	106	11	multiple	multiple	ADJ
gujaf-56	106	12	regressions	regression	NOUN
gujaf-56	106	13	results	result	NOUN
gujaf-56	106	14	shows	show	VERB
gujaf-56	106	15	a	a	DET
gujaf-56	106	16	positive	positive	ADJ
gujaf-56	106	17	and	and	CCONJ
gujaf-56	106	18	significant	significant	ADJ
gujaf-56	106	19	association	association	NOUN
gujaf-56	106	20	between	between	ADP
gujaf-56	106	21	liquidity	liquidity	NOUN
gujaf-56	106	22	and	and	CCONJ
gujaf-56	106	23	voluntary	voluntary	ADJ
gujaf-56	106	24	disclosure	disclosure	NOUN
gujaf-56	106	25	.	.	PUNCT
gujaf-56	107	1	more	more	ADJ
gujaf-56	107	2	recent	recent	ADJ
gujaf-56	107	3	study	study	NOUN
gujaf-56	107	4	conducted	conduct	VERB
gujaf-56	107	5	by	by	ADP
gujaf-56	107	6	modugu	modugu	NOUN
gujaf-56	107	7	(	(	PUNCT
gujaf-56	107	8	2020	2020	NUM
gujaf-56	107	9	)	)	PUNCT
gujaf-56	107	10	examined	examine	VERB
gujaf-56	107	11	the	the	DET
gujaf-56	107	12	impact	impact	NOUN
gujaf-56	107	13	of	of	ADP
gujaf-56	107	14	firm	firm	ADJ
gujaf-56	107	15	characteristicson	characteristicson	NOUN
gujaf-56	107	16	environmental	environmental	ADJ
gujaf-56	107	17	sustain	sustain	VERB
gujaf-56	107	18	disclosure	disclosure	NOUN
gujaf-56	107	19	of	of	ADP
gujaf-56	107	20	firms	firm	NOUN
gujaf-56	107	21	in	in	ADP
gujaf-56	107	22	united	united	PROPN
gujaf-56	107	23	arab	arab	PROPN
gujaf-56	107	24	emirates	emirates	PROPN
gujaf-56	107	25	.	.	PUNCT
gujaf-56	108	1	the	the	DET
gujaf-56	108	2	study	study	NOUN
gujaf-56	108	3	used	use	VERB
gujaf-56	108	4	67	67	NUM
gujaf-56	108	5	listed	list	VERB
gujaf-56	108	6	gusau	gusau	ADJ
gujaf-56	108	7	journal	journal	NOUN
gujaf-56	108	8	of	of	ADP
gujaf-56	108	9	accounting	accounting	NOUN
gujaf-56	108	10	and	and	CCONJ
gujaf-56	108	11	finance	finance	NOUN
gujaf-56	108	12	,	,	PUNCT
gujaf-56	108	13	vol	vol	NOUN
gujaf-56	108	14	.	.	PROPN
gujaf-56	108	15	2	2	NUM
gujaf-56	108	16	,	,	PUNCT
gujaf-56	108	17	issue	issue	NOUN
gujaf-56	108	18	1	1	NUM
gujaf-56	108	19	,	,	PUNCT
gujaf-56	108	20	april	april	PROPN
gujaf-56	108	21	,	,	PUNCT
gujaf-56	108	22	2021	2021	NUM
gujaf-56	108	23	7	7	NUM
gujaf-56	108	24	firm	firm	NOUN
gujaf-56	108	25	as	as	ADP
gujaf-56	108	26	a	a	DET
gujaf-56	108	27	sampled	sample	VERB
gujaf-56	108	28	for	for	ADP
gujaf-56	108	29	the	the	DET
gujaf-56	108	30	period	period	NOUN
gujaf-56	108	31	of	of	ADP
gujaf-56	108	32	2017	2017	NUM
gujaf-56	108	33	.	.	PUNCT
gujaf-56	109	1	the	the	DET
gujaf-56	109	2	multiple	multiple	ADJ
gujaf-56	109	3	regressions	regression	NOUN
gujaf-56	109	4	result	result	NOUN
gujaf-56	109	5	showed	show	VERB
gujaf-56	109	6	that	that	SCONJ
gujaf-56	109	7	liquidity	liquidity	NOUN
gujaf-56	109	8	is	be	AUX
gujaf-56	109	9	positive	positive	ADJ
gujaf-56	109	10	and	and	CCONJ
gujaf-56	109	11	significant	significant	ADJ
gujaf-56	109	12	related	relate	VERB
gujaf-56	109	13	with	with	ADP
gujaf-56	109	14	esg	esg	PROPN
gujaf-56	109	15	disclosure	disclosure	NOUN
gujaf-56	109	16	in	in	ADP
gujaf-56	109	17	uae	uae	PROPN
gujaf-56	109	18	.	.	PUNCT
gujaf-56	110	1	the	the	DET
gujaf-56	110	2	findings	finding	NOUN
gujaf-56	110	3	from	from	ADP
gujaf-56	110	4	the	the	DET
gujaf-56	110	5	above	above	ADJ
gujaf-56	110	6	studies	study	NOUN
gujaf-56	110	7	provide	provide	VERB
gujaf-56	110	8	inconsistences	inconsistence	NOUN
gujaf-56	110	9	results	result	NOUN
gujaf-56	110	10	,	,	PUNCT
gujaf-56	110	11	while	while	SCONJ
gujaf-56	110	12	a	a	DET
gujaf-56	110	13	good	good	ADJ
gujaf-56	110	14	number	number	NOUN
gujaf-56	110	15	of	of	ADP
gujaf-56	110	16	the	the	DET
gujaf-56	110	17	studies	study	NOUN
gujaf-56	110	18	uncovered	uncover	VERB
gujaf-56	110	19	positive	positive	ADJ
gujaf-56	110	20	and	and	CCONJ
gujaf-56	110	21	significant	significant	ADJ
gujaf-56	110	22	association	association	NOUN
gujaf-56	110	23	between	between	ADP
gujaf-56	110	24	liquidity	liquidity	NOUN
gujaf-56	110	25	and	and	CCONJ
gujaf-56	110	26	voluntary	voluntary	ADJ
gujaf-56	110	27	disclosure	disclosure	NOUN
gujaf-56	110	28	,	,	PUNCT
gujaf-56	110	29	others	other	NOUN
gujaf-56	110	30	found	find	VERB
gujaf-56	110	31	negative	negative	ADJ
gujaf-56	110	32	relationship	relationship	NOUN
gujaf-56	110	33	.	.	PUNCT
gujaf-56	111	1	moreover	moreover	ADV
gujaf-56	111	2	,	,	PUNCT
gujaf-56	111	3	many	many	ADJ
gujaf-56	111	4	of	of	ADP
gujaf-56	111	5	these	these	DET
gujaf-56	111	6	used	use	VERB
gujaf-56	111	7	period	period	NOUN
gujaf-56	111	8	less	less	ADJ
gujaf-56	111	9	than	than	ADP
gujaf-56	111	10	3	3	NUM
gujaf-56	111	11	years	year	NOUN
gujaf-56	111	12	for	for	ADP
gujaf-56	111	13	example	example	NOUN
gujaf-56	111	14	(	(	PUNCT
gujaf-56	111	15	madugu	madugu	PROPN
gujaf-56	111	16	2020	2020	NUM
gujaf-56	111	17	;	;	PUNCT
gujaf-56	111	18	al	al	PROPN
gujaf-56	111	19	-	-	PUNCT
gujaf-56	111	20	moataz	moataz	PROPN
gujaf-56	111	21	&	&	CCONJ
gujaf-56	111	22	hussainey	hussainey	NOUN
gujaf-56	111	23	2012	2012	NUM
gujaf-56	111	24	;	;	PUNCT
gujaf-56	111	25	akhtaruddin	akhtaruddin	PROPN
gujaf-56	111	26	&	&	CCONJ
gujaf-56	111	27	haron	haron	PROPN
gujaf-56	111	28	2010	2010	NUM
gujaf-56	111	29	)	)	PUNCT
gujaf-56	111	30	.	.	PUNCT
gujaf-56	112	1	this	this	DET
gujaf-56	112	2	study	study	NOUN
gujaf-56	112	3	used	use	VERB
gujaf-56	112	4	the	the	DET
gujaf-56	112	5	period	period	NOUN
gujaf-56	112	6	of	of	ADP
gujaf-56	112	7	ten	ten	NUM
gujaf-56	112	8	(	(	PUNCT
gujaf-56	112	9	10	10	NUM
gujaf-56	112	10	)	)	PUNCT
gujaf-56	112	11	years	year	NOUN
gujaf-56	112	12	from	from	ADP
gujaf-56	112	13	2010	2010	NUM
gujaf-56	112	14	to	to	ADP
gujaf-56	112	15	2019	2019	NUM
gujaf-56	112	16	.	.	PUNCT
gujaf-56	113	1	2.3	2.3	NUM
gujaf-56	113	2	leverage	leverage	NOUN
gujaf-56	113	3	and	and	CCONJ
gujaf-56	113	4	corporate	corporate	ADJ
gujaf-56	113	5	information	information	NOUN
gujaf-56	113	6	disclosure	disclosure	NOUN
gujaf-56	113	7	leveragerefers	leveragerefer	NOUN
gujaf-56	113	8	to	to	ADP
gujaf-56	113	9	presents	present	NOUN
gujaf-56	113	10	of	of	ADP
gujaf-56	113	11	long	long	ADJ
gujaf-56	113	12	term	term	NOUN
gujaf-56	113	13	debt	debt	NOUN
gujaf-56	113	14	in	in	ADP
gujaf-56	113	15	a	a	DET
gujaf-56	113	16	company	company	NOUN
gujaf-56	113	17	financial	financial	ADJ
gujaf-56	113	18	structure	structure	NOUN
gujaf-56	113	19	.	.	PUNCT
gujaf-56	114	1	leverage	leverage	NOUN
gujaf-56	114	2	may	may	AUX
gujaf-56	114	3	impact	impact	VERB
gujaf-56	114	4	voluntary	voluntary	ADJ
gujaf-56	114	5	disclosure	disclosure	NOUN
gujaf-56	114	6	.	.	PUNCT
gujaf-56	115	1	for	for	ADP
gujaf-56	115	2	instance	instance	NOUN
gujaf-56	115	3	,	,	PUNCT
gujaf-56	115	4	firm	firm	ADJ
gujaf-56	115	5	with	with	ADP
gujaf-56	115	6	greater	great	ADJ
gujaf-56	115	7	proportion	proportion	NOUN
gujaf-56	115	8	of	of	ADP
gujaf-56	115	9	leverage	leverage	NOUN
gujaf-56	115	10	may	may	AUX
gujaf-56	115	11	increase	increase	VERB
gujaf-56	115	12	disclosure	disclosure	NOUN
gujaf-56	115	13	plan	plan	NOUN
gujaf-56	115	14	for	for	ADP
gujaf-56	115	15	managers	manager	NOUN
gujaf-56	115	16	and	and	CCONJ
gujaf-56	115	17	motivate	motivate	VERB
gujaf-56	115	18	them	they	PRON
gujaf-56	115	19	to	to	PART
gujaf-56	115	20	release	release	VERB
gujaf-56	115	21	additional	additional	ADJ
gujaf-56	115	22	information	information	NOUN
gujaf-56	115	23	to	to	PART
gujaf-56	115	24	get	get	VERB
gujaf-56	115	25	investors	investor	NOUN
gujaf-56	115	26	’	'	PUNCT
gujaf-56	115	27	interests	interest	NOUN
gujaf-56	115	28	(	(	PUNCT
gujaf-56	115	29	albitar	albitar	ADJ
gujaf-56	115	30	,	,	PUNCT
gujaf-56	115	31	2015	2015	NUM
gujaf-56	115	32	)	)	PUNCT
gujaf-56	115	33	.	.	PUNCT
gujaf-56	116	1	on	on	ADP
gujaf-56	116	2	the	the	DET
gujaf-56	116	3	other	other	ADJ
gujaf-56	116	4	side	side	NOUN
gujaf-56	116	5	,	,	PUNCT
gujaf-56	116	6	a	a	DET
gujaf-56	116	7	lower	low	ADJ
gujaf-56	116	8	level	level	NOUN
gujaf-56	116	9	of	of	ADP
gujaf-56	116	10	leverage	leverage	NOUN
gujaf-56	116	11	can	can	AUX
gujaf-56	116	12	motivate	motivate	VERB
gujaf-56	116	13	management	management	NOUN
gujaf-56	116	14	to	to	PART
gujaf-56	116	15	turn	turn	VERB
gujaf-56	116	16	their	their	PRON
gujaf-56	116	17	disclosure	disclosure	NOUN
gujaf-56	116	18	process	process	NOUN
gujaf-56	116	19	towards	towards	ADP
gujaf-56	116	20	shareholders	shareholder	NOUN
gujaf-56	116	21	more	more	ADJ
gujaf-56	116	22	than	than	ADP
gujaf-56	116	23	lenders	lender	NOUN
gujaf-56	116	24	.	.	PUNCT
gujaf-56	117	1	therefore	therefore	ADV
gujaf-56	117	2	,	,	PUNCT
gujaf-56	117	3	management	management	NOUN
gujaf-56	117	4	are	be	AUX
gujaf-56	117	5	encouraged	encourage	VERB
gujaf-56	117	6	to	to	PART
gujaf-56	117	7	release	release	VERB
gujaf-56	117	8	additional	additional	ADJ
gujaf-56	117	9	information	information	NOUN
gujaf-56	117	10	in	in	ADP
gujaf-56	117	11	their	their	PRON
gujaf-56	117	12	financial	financial	ADJ
gujaf-56	117	13	statements	statement	NOUN
gujaf-56	117	14	to	to	PART
gujaf-56	117	15	minimize	minimize	VERB
gujaf-56	117	16	their	their	PRON
gujaf-56	117	17	costs	cost	NOUN
gujaf-56	117	18	and	and	CCONJ
gujaf-56	117	19	to	to	PART
gujaf-56	117	20	evade	evade	VERB
gujaf-56	117	21	any	any	DET
gujaf-56	117	22	creditor	creditor	NOUN
gujaf-56	117	23	’s	’s	PART
gujaf-56	117	24	request	request	NOUN
gujaf-56	117	25	.	.	PUNCT
gujaf-56	118	1	a	a	DET
gujaf-56	118	2	various	various	ADJ
gujaf-56	118	3	number	number	NOUN
gujaf-56	118	4	of	of	ADP
gujaf-56	118	5	studies	study	NOUN
gujaf-56	118	6	do	do	AUX
gujaf-56	118	7	not	not	PART
gujaf-56	118	8	find	find	VERB
gujaf-56	118	9	any	any	DET
gujaf-56	118	10	impact	impact	NOUN
gujaf-56	118	11	of	of	ADP
gujaf-56	118	12	leverage	leverage	NOUN
gujaf-56	118	13	on	on	ADP
gujaf-56	118	14	voluntary	voluntary	ADJ
gujaf-56	118	15	disclosure	disclosure	NOUN
gujaf-56	118	16	(	(	PUNCT
gujaf-56	118	17	aksu	aksu	PROPN
gujaf-56	118	18	&	&	CCONJ
gujaf-56	118	19	kosedag	kosedag	PROPN
gujaf-56	118	20	,	,	PUNCT
gujaf-56	118	21	2006	2006	NUM
gujaf-56	118	22	)	)	PUNCT
gujaf-56	118	23	.	.	PUNCT
gujaf-56	119	1	but	but	CCONJ
gujaf-56	119	2	,	,	PUNCT
gujaf-56	119	3	other	other	ADJ
gujaf-56	119	4	studies	study	NOUN
gujaf-56	119	5	found	find	VERB
gujaf-56	119	6	a	a	DET
gujaf-56	119	7	positive	positive	ADJ
gujaf-56	119	8	and	and	CCONJ
gujaf-56	119	9	significant	significant	ADJ
gujaf-56	119	10	impact	impact	NOUN
gujaf-56	119	11	of	of	ADP
gujaf-56	119	12	leverage	leverage	NOUN
gujaf-56	119	13	on	on	ADP
gujaf-56	119	14	disclosure	disclosure	NOUN
gujaf-56	119	15	.	.	PUNCT
gujaf-56	120	1	bhyani	bhyani	PROPN
gujaf-56	120	2	(	(	PUNCT
gujaf-56	120	3	2012	2012	NUM
gujaf-56	120	4	)	)	PUNCT
gujaf-56	120	5	asserted	assert	VERB
gujaf-56	120	6	the	the	DET
gujaf-56	120	7	extent	extent	NOUN
gujaf-56	120	8	of	of	ADP
gujaf-56	120	9	corporate	corporate	ADJ
gujaf-56	120	10	disclosure	disclosure	NOUN
gujaf-56	120	11	practices	practice	NOUN
gujaf-56	120	12	of	of	ADP
gujaf-56	120	13	listed	list	VERB
gujaf-56	120	14	non	non	ADJ
gujaf-56	120	15	-	-	ADJ
gujaf-56	120	16	financial	financial	ADJ
gujaf-56	120	17	firm	firm	NOUN
gujaf-56	120	18	in	in	ADP
gujaf-56	120	19	india	india	PROPN
gujaf-56	120	20	for	for	ADP
gujaf-56	120	21	the	the	DET
gujaf-56	120	22	year	year	NOUN
gujaf-56	120	23	20082011	20082011	NUM
gujaf-56	120	24	,	,	PUNCT
gujaf-56	120	25	using	use	VERB
gujaf-56	120	26	100	100	NUM
gujaf-56	120	27	firms	firm	NOUN
gujaf-56	120	28	as	as	SCONJ
gujaf-56	120	29	sampled	sample	VERB
gujaf-56	120	30	.	.	PUNCT
gujaf-56	121	1	the	the	DET
gujaf-56	121	2	study	study	NOUN
gujaf-56	121	3	used	use	VERB
gujaf-56	121	4	74	74	NUM
gujaf-56	121	5	voluntary	voluntary	ADJ
gujaf-56	121	6	disclosure	disclosure	NOUN
gujaf-56	121	7	checklists	checklist	NOUN
gujaf-56	121	8	,	,	PUNCT
gujaf-56	121	9	the	the	DET
gujaf-56	121	10	multiple	multiple	ADJ
gujaf-56	121	11	regression	regression	NOUN
gujaf-56	121	12	result	result	NOUN
gujaf-56	121	13	shows	show	VERB
gujaf-56	121	14	a	a	DET
gujaf-56	121	15	positive	positive	ADJ
gujaf-56	121	16	and	and	CCONJ
gujaf-56	121	17	significant	significant	ADJ
gujaf-56	121	18	association	association	NOUN
gujaf-56	121	19	among	among	ADP
gujaf-56	121	20	leverage	leverage	NOUN
gujaf-56	121	21	and	and	CCONJ
gujaf-56	121	22	voluntary	voluntary	ADJ
gujaf-56	121	23	disclosure	disclosure	NOUN
gujaf-56	121	24	.	.	PUNCT
gujaf-56	122	1	similarly	similarly	ADV
gujaf-56	122	2	,	,	PUNCT
gujaf-56	122	3	kolsi	kolsi	PROPN
gujaf-56	122	4	(	(	PUNCT
gujaf-56	122	5	2012	2012	NUM
gujaf-56	122	6	)	)	PUNCT
gujaf-56	122	7	examined	examine	VERB
gujaf-56	122	8	the	the	DET
gujaf-56	122	9	determinants	determinant	NOUN
gujaf-56	122	10	of	of	ADP
gujaf-56	122	11	corporate	corporate	ADJ
gujaf-56	122	12	voluntary	voluntary	ADJ
gujaf-56	122	13	disclosure	disclosure	NOUN
gujaf-56	122	14	of	of	ADP
gujaf-56	122	15	52	52	NUM
gujaf-56	122	16	tunisian	tunisian	ADJ
gujaf-56	122	17	firms	firm	NOUN
gujaf-56	122	18	for	for	ADP
gujaf-56	122	19	the	the	DET
gujaf-56	122	20	year	year	NOUN
gujaf-56	122	21	2009	2009	NUM
gujaf-56	122	22	.	.	PUNCT
gujaf-56	123	1	the	the	DET
gujaf-56	123	2	study	study	NOUN
gujaf-56	123	3	developed	develop	VERB
gujaf-56	123	4	45	45	NUM
gujaf-56	123	5	voluntary	voluntary	ADJ
gujaf-56	123	6	disclosure	disclosure	NOUN
gujaf-56	123	7	checklist	checklist	NOUN
gujaf-56	123	8	items	item	NOUN
gujaf-56	123	9	.	.	PUNCT
gujaf-56	124	1	the	the	DET
gujaf-56	124	2	result	result	NOUN
gujaf-56	124	3	of	of	ADP
gujaf-56	124	4	multivariate	multivariate	NOUN
gujaf-56	124	5	results	result	NOUN
gujaf-56	124	6	showed	show	VERB
gujaf-56	124	7	that	that	SCONJ
gujaf-56	124	8	firm	firm	ADJ
gujaf-56	124	9	leverage	leverage	NOUN
gujaf-56	124	10	is	be	AUX
gujaf-56	124	11	positively	positively	ADV
gujaf-56	124	12	and	and	CCONJ
gujaf-56	124	13	significantly	significantly	ADV
gujaf-56	124	14	influence	influence	VERB
gujaf-56	124	15	voluntary	voluntary	ADJ
gujaf-56	124	16	disclosure	disclosure	NOUN
gujaf-56	124	17	.	.	PUNCT
gujaf-56	125	1	in	in	ADP
gujaf-56	125	2	contrast	contrast	NOUN
gujaf-56	125	3	to	to	ADP
gujaf-56	125	4	above	above	ADP
gujaf-56	125	5	findings	finding	NOUN
gujaf-56	125	6	,	,	PUNCT
gujaf-56	125	7	uyar	uyar	NOUN
gujaf-56	125	8	and	and	CCONJ
gujaf-56	125	9	kilic	kilic	NOUN
gujaf-56	125	10	(	(	PUNCT
gujaf-56	125	11	2012	2012	NUM
gujaf-56	125	12	)	)	PUNCT
gujaf-56	125	13	examined	examine	VERB
gujaf-56	125	14	the	the	DET
gujaf-56	125	15	impact	impact	NOUN
gujaf-56	125	16	of	of	ADP
gujaf-56	125	17	firms	firm	NOUN
gujaf-56	125	18	attributes	attribute	VERB
gujaf-56	125	19	on	on	ADP
gujaf-56	125	20	voluntary	voluntary	ADJ
gujaf-56	125	21	disclosure	disclosure	NOUN
gujaf-56	125	22	of	of	ADP
gujaf-56	125	23	listed	list	VERB
gujaf-56	125	24	manufacturing	manufacturing	NOUN
gujaf-56	125	25	firm	firm	NOUN
gujaf-56	125	26	in	in	ADP
gujaf-56	125	27	turkish	turkish	NOUN
gujaf-56	125	28	for	for	ADP
gujaf-56	125	29	the	the	DET
gujaf-56	125	30	period	period	NOUN
gujaf-56	125	31	of	of	ADP
gujaf-56	125	32	2010	2010	NUM
gujaf-56	125	33	,	,	PUNCT
gujaf-56	125	34	using	use	VERB
gujaf-56	125	35	129	129	NUM
gujaf-56	125	36	manufacturing	manufacturing	NOUN
gujaf-56	125	37	firms	firm	NOUN
gujaf-56	125	38	as	as	SCONJ
gujaf-56	125	39	sampled	sample	VERB
gujaf-56	125	40	.	.	PUNCT
gujaf-56	126	1	the	the	DET
gujaf-56	126	2	study	study	NOUN
gujaf-56	126	3	used	use	VERB
gujaf-56	126	4	96	96	NUM
gujaf-56	126	5	voluntary	voluntary	ADJ
gujaf-56	126	6	disclosure	disclosure	NOUN
gujaf-56	126	7	checklists	checklist	NOUN
gujaf-56	126	8	items	item	NOUN
gujaf-56	126	9	,	,	PUNCT
gujaf-56	126	10	the	the	DET
gujaf-56	126	11	univariate	univariate	ADJ
gujaf-56	126	12	and	and	CCONJ
gujaf-56	126	13	multivariate	multivariate	NOUN
gujaf-56	126	14	(	(	PUNCT
gujaf-56	126	15	ols	ol	NOUN
gujaf-56	126	16	)	)	PUNCT
gujaf-56	126	17	result	result	NOUN
gujaf-56	126	18	shows	show	VERB
gujaf-56	126	19	a	a	DET
gujaf-56	126	20	negative	negative	ADJ
gujaf-56	126	21	and	and	CCONJ
gujaf-56	126	22	significant	significant	ADJ
gujaf-56	126	23	association	association	NOUN
gujaf-56	126	24	among	among	ADP
gujaf-56	126	25	leverage	leverage	NOUN
gujaf-56	126	26	and	and	CCONJ
gujaf-56	126	27	voluntary	voluntary	ADJ
gujaf-56	126	28	disclosure	disclosure	NOUN
gujaf-56	126	29	.	.	PUNCT
gujaf-56	127	1	a	a	DET
gujaf-56	127	2	recent	recent	ADJ
gujaf-56	127	3	study	study	NOUN
gujaf-56	127	4	by	by	ADP
gujaf-56	127	5	bicer	bicer	NOUN
gujaf-56	127	6	and	and	CCONJ
gujaf-56	127	7	milad	milad	NOUN
gujaf-56	127	8	(	(	PUNCT
gujaf-56	127	9	2020	2020	NUM
gujaf-56	127	10	)	)	PUNCT
gujaf-56	127	11	examined	examine	VERB
gujaf-56	127	12	the	the	DET
gujaf-56	127	13	impact	impact	NOUN
gujaf-56	127	14	of	of	ADP
gujaf-56	127	15	bank	bank	NOUN
gujaf-56	127	16	attributes	attribute	VERB
gujaf-56	127	17	on	on	ADP
gujaf-56	127	18	voluntary	voluntary	ADJ
gujaf-56	127	19	disclosure	disclosure	NOUN
gujaf-56	127	20	of	of	ADP
gujaf-56	127	21	banks	bank	NOUN
gujaf-56	127	22	in	in	ADP
gujaf-56	127	23	borsa	borsa	PROPN
gujaf-56	127	24	istanbul	istanbul	PROPN
gujaf-56	127	25	for	for	ADP
gujaf-56	127	26	the	the	DET
gujaf-56	127	27	year	year	NOUN
gujaf-56	127	28	(	(	PUNCT
gujaf-56	127	29	2013	2013	NUM
gujaf-56	127	30	2017	2017	NUM
gujaf-56	127	31	)	)	PUNCT
gujaf-56	127	32	.	.	PUNCT
gujaf-56	128	1	the	the	DET
gujaf-56	128	2	study	study	NOUN
gujaf-56	128	3	used	use	VERB
gujaf-56	128	4	the	the	DET
gujaf-56	128	5	checklist	checklist	NOUN
gujaf-56	128	6	of	of	ADP
gujaf-56	128	7	64	64	NUM
gujaf-56	128	8	items	item	NOUN
gujaf-56	128	9	.	.	PUNCT
gujaf-56	129	1	the	the	DET
gujaf-56	129	2	result	result	NOUN
gujaf-56	129	3	of	of	ADP
gujaf-56	129	4	multivariate	multivariate	NOUN
gujaf-56	129	5	statistical	statistical	ADJ
gujaf-56	129	6	analyses	analysis	NOUN
gujaf-56	129	7	shows	show	VERB
gujaf-56	129	8	that	that	SCONJ
gujaf-56	129	9	leverage	leverage	NOUN
gujaf-56	129	10	is	be	AUX
gujaf-56	129	11	positive	positive	ADJ
gujaf-56	129	12	and	and	CCONJ
gujaf-56	129	13	statically	statically	ADV
gujaf-56	129	14	significant	significant	ADJ
gujaf-56	129	15	with	with	ADP
gujaf-56	129	16	voluntary	voluntary	ADJ
gujaf-56	129	17	disclosure	disclosure	NOUN
gujaf-56	129	18	.	.	PUNCT
gujaf-56	130	1	the	the	DET
gujaf-56	130	2	aforementioned	aforementioned	ADJ
gujaf-56	130	3	studies	study	NOUN
gujaf-56	130	4	revealed	reveal	VERB
gujaf-56	130	5	inconsistencies	inconsistency	NOUN
gujaf-56	130	6	results	result	NOUN
gujaf-56	130	7	,	,	PUNCT
gujaf-56	130	8	while	while	SCONJ
gujaf-56	130	9	few	few	ADJ
gujaf-56	130	10	of	of	ADP
gujaf-56	130	11	the	the	DET
gujaf-56	130	12	studies	study	NOUN
gujaf-56	130	13	showed	show	VERB
gujaf-56	130	14	positive	positive	ADJ
gujaf-56	130	15	significant	significant	ADJ
gujaf-56	130	16	association	association	NOUN
gujaf-56	130	17	between	between	ADP
gujaf-56	130	18	leverage	leverage	NOUN
gujaf-56	130	19	and	and	CCONJ
gujaf-56	130	20	voluntary	voluntary	ADJ
gujaf-56	130	21	disclosure	disclosure	NOUN
gujaf-56	130	22	of	of	ADP
gujaf-56	130	23	accounting	accounting	NOUN
gujaf-56	130	24	information	information	NOUN
gujaf-56	130	25	,	,	PUNCT
gujaf-56	130	26	others	other	NOUN
gujaf-56	130	27	found	find	VERB
gujaf-56	130	28	negative	negative	ADJ
gujaf-56	130	29	insignificant	insignificant	ADJ
gujaf-56	130	30	relationship	relationship	NOUN
gujaf-56	130	31	.	.	PUNCT
gujaf-56	131	1	2.4	2.4	NUM
gujaf-56	131	2	firm	firm	ADJ
gujaf-56	131	3	age	age	NOUN
gujaf-56	131	4	and	and	CCONJ
gujaf-56	131	5	corporate	corporate	ADJ
gujaf-56	131	6	voluntary	voluntary	ADJ
gujaf-56	131	7	information	information	NOUN
gujaf-56	131	8	disclosure	disclosure	VERB
gujaf-56	131	9	several	several	ADJ
gujaf-56	131	10	theoretical	theoretical	ADJ
gujaf-56	131	11	ground	ground	NOUN
gujaf-56	131	12	to	to	PART
gujaf-56	131	13	accept	accept	VERB
gujaf-56	131	14	that	that	SCONJ
gujaf-56	131	15	elder	eld	ADJ
gujaf-56	131	16	firms	firm	NOUN
gujaf-56	131	17	are	be	AUX
gujaf-56	131	18	possibly	possibly	ADV
gujaf-56	131	19	to	to	PART
gujaf-56	131	20	release	release	VERB
gujaf-56	131	21	additional	additional	ADJ
gujaf-56	131	22	information	information	NOUN
gujaf-56	131	23	than	than	ADP
gujaf-56	131	24	newer	new	ADJ
gujaf-56	131	25	companies	company	NOUN
gujaf-56	131	26	.	.	PUNCT
gujaf-56	132	1	for	for	ADP
gujaf-56	132	2	instance	instance	NOUN
gujaf-56	132	3	,	,	PUNCT
gujaf-56	132	4	the	the	DET
gujaf-56	132	5	competition	competition	NOUN
gujaf-56	132	6	argument	argument	NOUN
gujaf-56	132	7	suggests	suggest	VERB
gujaf-56	132	8	that	that	SCONJ
gujaf-56	132	9	newer	new	ADJ
gujaf-56	132	10	firms	firm	NOUN
gujaf-56	132	11	are	be	AUX
gujaf-56	132	12	not	not	PART
gujaf-56	132	13	possibly	possibly	ADV
gujaf-56	132	14	to	to	PART
gujaf-56	132	15	release	release	VERB
gujaf-56	132	16	information	information	NOUN
gujaf-56	132	17	beyond	beyond	ADP
gujaf-56	132	18	mandatory	mandatory	ADJ
gujaf-56	132	19	in	in	ADP
gujaf-56	132	20	their	their	PRON
gujaf-56	132	21	annual	annual	ADJ
gujaf-56	132	22	report	report	NOUN
gujaf-56	132	23	and	and	CCONJ
gujaf-56	132	24	account	account	NOUN
gujaf-56	132	25	,	,	PUNCT
gujaf-56	132	26	since	since	SCONJ
gujaf-56	132	27	this	this	PRON
gujaf-56	132	28	might	might	AUX
gujaf-56	132	29	ascertain	ascertain	VERB
gujaf-56	132	30	to	to	PART
gujaf-56	132	31	be	be	AUX
gujaf-56	132	32	negative	negative	ADJ
gujaf-56	132	33	if	if	SCONJ
gujaf-56	132	34	important	important	ADJ
gujaf-56	132	35	information	information	NOUN
gujaf-56	132	36	is	be	AUX
gujaf-56	132	37	released	release	VERB
gujaf-56	132	38	to	to	ADP
gujaf-56	132	39	their	their	PRON
gujaf-56	132	40	opponents	opponent	NOUN
gujaf-56	132	41	.	.	PUNCT
gujaf-56	133	1	contrary	contrary	ADJ
gujaf-56	133	2	to	to	ADP
gujaf-56	133	3	above	above	ADJ
gujaf-56	133	4	,	,	PUNCT
gujaf-56	133	5	older	old	ADJ
gujaf-56	133	6	firms	firm	NOUN
gujaf-56	133	7	are	be	AUX
gujaf-56	133	8	less	less	ADV
gujaf-56	133	9	probable	probable	ADJ
gujaf-56	133	10	to	to	PART
gujaf-56	133	11	be	be	AUX
gujaf-56	133	12	encouraged	encourage	VERB
gujaf-56	133	13	to	to	PART
gujaf-56	133	14	hide	hide	VERB
gujaf-56	133	15	information	information	NOUN
gujaf-56	133	16	gusau	gusau	ADJ
gujaf-56	133	17	journal	journal	NOUN
gujaf-56	133	18	of	of	ADP
gujaf-56	133	19	accounting	accounting	NOUN
gujaf-56	133	20	and	and	CCONJ
gujaf-56	133	21	finance	finance	NOUN
gujaf-56	133	22	,	,	PUNCT
gujaf-56	133	23	vol	vol	NOUN
gujaf-56	133	24	.	.	PROPN
gujaf-56	133	25	2	2	NUM
gujaf-56	133	26	,	,	PUNCT
gujaf-56	133	27	issue	issue	NOUN
gujaf-56	133	28	1	1	NUM
gujaf-56	133	29	,	,	PUNCT
gujaf-56	133	30	april	april	PROPN
gujaf-56	133	31	,	,	PUNCT
gujaf-56	133	32	2021	2021	NUM
gujaf-56	133	33	8	8	NUM
gujaf-56	133	34	since	since	SCONJ
gujaf-56	133	35	their	their	PRON
gujaf-56	133	36	competitive	competitive	ADJ
gujaf-56	133	37	advantage	advantage	NOUN
gujaf-56	133	38	can	can	AUX
gujaf-56	133	39	not	not	PART
gujaf-56	133	40	be	be	AUX
gujaf-56	133	41	simply	simply	ADV
gujaf-56	133	42	challenge	challenge	VERB
gujaf-56	133	43	with	with	ADP
gujaf-56	133	44	increase	increase	NOUN
gujaf-56	133	45	disclosure	disclosure	NOUN
gujaf-56	133	46	(	(	PUNCT
gujaf-56	133	47	owusu	owusu	PROPN
gujaf-56	133	48	1998	1998	NUM
gujaf-56	133	49	)	)	PUNCT
gujaf-56	133	50	.	.	PUNCT
gujaf-56	134	1	because	because	SCONJ
gujaf-56	134	2	they	they	PRON
gujaf-56	134	3	are	be	AUX
gujaf-56	134	4	recognized	recognize	VERB
gujaf-56	134	5	and	and	CCONJ
gujaf-56	134	6	it	it	PRON
gujaf-56	134	7	is	be	AUX
gujaf-56	134	8	possible	possible	ADJ
gujaf-56	134	9	that	that	SCONJ
gujaf-56	134	10	the	the	DET
gujaf-56	134	11	marketplace	marketplace	NOUN
gujaf-56	134	12	is	be	AUX
gujaf-56	134	13	already	already	ADV
gujaf-56	134	14	aware	aware	ADJ
gujaf-56	134	15	of	of	ADP
gujaf-56	134	16	these	these	DET
gujaf-56	134	17	advantage	advantage	NOUN
gujaf-56	134	18	.	.	PUNCT
gujaf-56	135	1	the	the	DET
gujaf-56	135	2	reason	reason	NOUN
gujaf-56	135	3	behind	behind	ADV
gujaf-56	135	4	for	for	ADP
gujaf-56	135	5	choosing	choose	VERB
gujaf-56	135	6	the	the	DET
gujaf-56	135	7	age	age	NOUN
gujaf-56	135	8	as	as	ADP
gujaf-56	135	9	a	a	DET
gujaf-56	135	10	variable	variable	NOUN
gujaf-56	135	11	is	be	AUX
gujaf-56	135	12	that	that	SCONJ
gujaf-56	135	13	older	old	ADJ
gujaf-56	135	14	companies	company	NOUN
gujaf-56	135	15	may	may	AUX
gujaf-56	135	16	expand	expand	VERB
gujaf-56	135	17	their	their	PRON
gujaf-56	135	18	disclosure	disclosure	NOUN
gujaf-56	135	19	practice	practice	NOUN
gujaf-56	135	20	with	with	ADP
gujaf-56	135	21	passage	passage	NOUN
gujaf-56	135	22	of	of	ADP
gujaf-56	135	23	time	time	NOUN
gujaf-56	135	24	(	(	PUNCT
gujaf-56	135	25	alsaeed	alsaeed	ADJ
gujaf-56	135	26	,	,	PUNCT
gujaf-56	135	27	2006	2006	NUM
gujaf-56	135	28	)	)	PUNCT
gujaf-56	135	29	just	just	ADV
gujaf-56	135	30	to	to	PART
gujaf-56	135	31	developed	developed	VERB
gujaf-56	135	32	their	their	PRON
gujaf-56	135	33	reputation	reputation	NOUN
gujaf-56	135	34	(	(	PUNCT
gujaf-56	135	35	akhtaruddin	akhtaruddin	NOUN
gujaf-56	135	36	,	,	PUNCT
gujaf-56	135	37	2005	2005	NUM
gujaf-56	135	38	)	)	PUNCT
gujaf-56	135	39	.	.	PUNCT
gujaf-56	136	1	previous	previous	ADJ
gujaf-56	136	2	studies	study	NOUN
gujaf-56	136	3	that	that	PRON
gujaf-56	136	4	examined	examine	VERB
gujaf-56	136	5	the	the	DET
gujaf-56	136	6	relationship	relationship	NOUN
gujaf-56	136	7	among	among	ADP
gujaf-56	136	8	voluntary	voluntary	ADJ
gujaf-56	136	9	disclosure	disclosure	NOUN
gujaf-56	136	10	and	and	CCONJ
gujaf-56	136	11	firm	firm	ADJ
gujaf-56	136	12	age	age	NOUN
gujaf-56	136	13	have	have	AUX
gujaf-56	136	14	shown	show	VERB
gujaf-56	136	15	inconsistencies	inconsistency	NOUN
gujaf-56	136	16	evidence	evidence	NOUN
gujaf-56	136	17	.	.	PUNCT
gujaf-56	137	1	for	for	ADP
gujaf-56	137	2	instance	instance	NOUN
gujaf-56	137	3	,	,	PUNCT
gujaf-56	137	4	bhayani	bhayani	X
gujaf-56	137	5	(	(	PUNCT
gujaf-56	137	6	2012	2012	NUM
gujaf-56	137	7	)	)	PUNCT
gujaf-56	137	8	investigated	investigate	VERB
gujaf-56	137	9	the	the	DET
gujaf-56	137	10	impact	impact	NOUN
gujaf-56	137	11	of	of	ADP
gujaf-56	137	12	voluntary	voluntary	ADJ
gujaf-56	137	13	disclosure	disclosure	NOUN
gujaf-56	137	14	of	of	ADP
gujaf-56	137	15	non	non	ADJ
gujaf-56	137	16	-	-	ADJ
gujaf-56	137	17	financial	financial	ADJ
gujaf-56	137	18	firm	firm	NOUN
gujaf-56	137	19	in	in	ADP
gujaf-56	137	20	india	india	PROPN
gujaf-56	137	21	.	.	PUNCT
gujaf-56	138	1	the	the	DET
gujaf-56	138	2	study	study	NOUN
gujaf-56	138	3	used	use	VERB
gujaf-56	138	4	100	100	NUM
gujaf-56	138	5	listed	list	VERB
gujaf-56	138	6	firms	firm	NOUN
gujaf-56	138	7	as	as	ADP
gujaf-56	138	8	sample	sample	NOUN
gujaf-56	138	9	for	for	ADP
gujaf-56	138	10	the	the	DET
gujaf-56	138	11	period	period	NOUN
gujaf-56	138	12	of	of	ADP
gujaf-56	138	13	2008	2008	NUM
gujaf-56	138	14	-	-	SYM
gujaf-56	138	15	2011	2011	NUM
gujaf-56	138	16	,	,	PUNCT
gujaf-56	138	17	voluntary	voluntary	ADJ
gujaf-56	138	18	disclosure	disclosure	NOUN
gujaf-56	138	19	checklists	checklist	NOUN
gujaf-56	138	20	of	of	ADP
gujaf-56	138	21	74	74	NUM
gujaf-56	138	22	was	be	AUX
gujaf-56	138	23	used	use	VERB
gujaf-56	138	24	.	.	PUNCT
gujaf-56	139	1	the	the	DET
gujaf-56	139	2	multiple	multiple	ADJ
gujaf-56	139	3	regressions	regression	NOUN
gujaf-56	139	4	result	result	VERB
gujaf-56	139	5	-shows	-show	NOUN
gujaf-56	139	6	that	that	DET
gujaf-56	139	7	firm	firm	ADJ
gujaf-56	139	8	age	age	NOUN
gujaf-56	139	9	is	be	AUX
gujaf-56	139	10	negatively	negatively	ADV
gujaf-56	139	11	and	and	CCONJ
gujaf-56	139	12	insignificantly	insignificantly	ADV
gujaf-56	139	13	related	relate	VERB
gujaf-56	139	14	with	with	ADP
gujaf-56	139	15	corporate	corporate	ADJ
gujaf-56	139	16	voluntary	voluntary	ADJ
gujaf-56	139	17	information	information	NOUN
gujaf-56	139	18	disclosure	disclosure	NOUN
gujaf-56	139	19	.	.	PUNCT
gujaf-56	140	1	in	in	ADP
gujaf-56	140	2	contrast	contrast	NOUN
gujaf-56	140	3	to	to	ADP
gujaf-56	140	4	above	above	ADP
gujaf-56	140	5	findings	finding	NOUN
gujaf-56	140	6	bicer	bicer	NOUN
gujaf-56	140	7	and	and	CCONJ
gujaf-56	140	8	milad	milad	NOUN
gujaf-56	140	9	(	(	PUNCT
gujaf-56	140	10	2020	2020	NUM
gujaf-56	140	11	)	)	PUNCT
gujaf-56	140	12	assessed	assess	VERB
gujaf-56	140	13	the	the	DET
gujaf-56	140	14	impact	impact	NOUN
gujaf-56	140	15	of	of	ADP
gujaf-56	140	16	bank	bank	NOUN
gujaf-56	140	17	attributes	attribute	VERB
gujaf-56	140	18	on	on	ADP
gujaf-56	140	19	voluntary	voluntary	ADJ
gujaf-56	140	20	disclosure	disclosure	NOUN
gujaf-56	140	21	of	of	ADP
gujaf-56	140	22	banks	bank	NOUN
gujaf-56	140	23	in	in	ADP
gujaf-56	140	24	borsa	borsa	PROPN
gujaf-56	140	25	istanbul	istanbul	PROPN
gujaf-56	140	26	for	for	ADP
gujaf-56	140	27	the	the	DET
gujaf-56	140	28	year	year	NOUN
gujaf-56	140	29	(	(	PUNCT
gujaf-56	140	30	20132017	20132017	NUM
gujaf-56	140	31	)	)	PUNCT
gujaf-56	140	32	.	.	PUNCT
gujaf-56	141	1	the	the	DET
gujaf-56	141	2	study	study	NOUN
gujaf-56	141	3	used	use	VERB
gujaf-56	141	4	the	the	DET
gujaf-56	141	5	checklist	checklist	NOUN
gujaf-56	141	6	of	of	ADP
gujaf-56	141	7	64	64	NUM
gujaf-56	141	8	items	item	NOUN
gujaf-56	141	9	.	.	PUNCT
gujaf-56	142	1	the	the	DET
gujaf-56	142	2	result	result	NOUN
gujaf-56	142	3	of	of	ADP
gujaf-56	142	4	multivariate	multivariate	NOUN
gujaf-56	142	5	statistical	statistical	ADJ
gujaf-56	142	6	analyses	analysis	NOUN
gujaf-56	142	7	shows	show	VERB
gujaf-56	142	8	that	that	SCONJ
gujaf-56	142	9	age	age	NOUN
gujaf-56	142	10	is	be	AUX
gujaf-56	142	11	positive	positive	ADJ
gujaf-56	142	12	and	and	CCONJ
gujaf-56	142	13	statistical	statistical	ADJ
gujaf-56	142	14	significant	significant	ADJ
gujaf-56	142	15	associated	associate	VERB
gujaf-56	142	16	with	with	ADP
gujaf-56	142	17	voluntary	voluntary	ADJ
gujaf-56	142	18	disclosure	disclosure	NOUN
gujaf-56	142	19	.	.	PUNCT
gujaf-56	143	1	the	the	DET
gujaf-56	143	2	findings	finding	NOUN
gujaf-56	143	3	from	from	ADP
gujaf-56	143	4	the	the	DET
gujaf-56	143	5	reviewed	review	VERB
gujaf-56	143	6	literatures	literature	NOUN
gujaf-56	143	7	in	in	ADP
gujaf-56	143	8	this	this	DET
gujaf-56	143	9	section	section	NOUN
gujaf-56	143	10	also	also	ADV
gujaf-56	143	11	discovered	discover	VERB
gujaf-56	143	12	inconsistencies	inconsistency	NOUN
gujaf-56	143	13	results	result	NOUN
gujaf-56	143	14	,	,	PUNCT
gujaf-56	143	15	while	while	SCONJ
gujaf-56	143	16	most	most	ADJ
gujaf-56	143	17	of	of	ADP
gujaf-56	143	18	the	the	DET
gujaf-56	143	19	studies	study	NOUN
gujaf-56	143	20	uncovered	uncover	VERB
gujaf-56	143	21	positive	positive	ADJ
gujaf-56	143	22	and	and	CCONJ
gujaf-56	143	23	significant	significant	ADJ
gujaf-56	143	24	relationship	relationship	NOUN
gujaf-56	143	25	between	between	ADP
gujaf-56	143	26	age	age	NOUN
gujaf-56	143	27	and	and	CCONJ
gujaf-56	143	28	voluntary	voluntary	ADJ
gujaf-56	143	29	disclosure	disclosure	NOUN
gujaf-56	143	30	.	.	PUNCT
gujaf-56	144	1	others	other	NOUN
gujaf-56	144	2	do	do	AUX
gujaf-56	144	3	not	not	PART
gujaf-56	144	4	found	find	VERB
gujaf-56	144	5	any	any	DET
gujaf-56	144	6	significant	significant	ADJ
gujaf-56	144	7	relationship	relationship	NOUN
gujaf-56	144	8	.	.	PUNCT
gujaf-56	145	1	moreover	moreover	ADV
gujaf-56	145	2	,	,	PUNCT
gujaf-56	145	3	many	many	ADJ
gujaf-56	145	4	of	of	ADP
gujaf-56	145	5	these	these	DET
gujaf-56	145	6	studies	study	NOUN
gujaf-56	145	7	used	use	VERB
gujaf-56	145	8	period	period	NOUN
gujaf-56	145	9	less	less	ADJ
gujaf-56	145	10	than	than	ADP
gujaf-56	145	11	10	10	NUM
gujaf-56	145	12	years	year	NOUN
gujaf-56	145	13	.	.	PUNCT
gujaf-56	146	1	2.5	2.5	NUM
gujaf-56	146	2	auditor	auditor	NOUN
gujaf-56	146	3	type	type	NOUN
gujaf-56	146	4	and	and	CCONJ
gujaf-56	146	5	corporate	corporate	ADJ
gujaf-56	146	6	voluntary	voluntary	ADJ
gujaf-56	146	7	information	information	NOUN
gujaf-56	146	8	disclosure	disclosure	VERB
gujaf-56	146	9	big	big	ADJ
gujaf-56	146	10	audit	audit	NOUN
gujaf-56	146	11	firm	firm	NOUN
gujaf-56	146	12	are	be	AUX
gujaf-56	146	13	possibly	possibly	ADV
gujaf-56	146	14	to	to	ADP
gujaf-56	146	15	deals	deal	NOUN
gujaf-56	146	16	with	with	ADP
gujaf-56	146	17	many	many	ADJ
gujaf-56	146	18	customers	customer	NOUN
gujaf-56	146	19	and	and	CCONJ
gujaf-56	146	20	not	not	PART
gujaf-56	146	21	heavily	heavily	ADV
gujaf-56	146	22	reliant	reliant	ADJ
gujaf-56	146	23	on	on	ADP
gujaf-56	146	24	one	one	NUM
gujaf-56	146	25	or	or	CCONJ
gujaf-56	146	26	few	few	ADJ
gujaf-56	146	27	customers	customer	NOUN
gujaf-56	146	28	unlike	unlike	ADP
gujaf-56	146	29	indigenous	indigenous	ADJ
gujaf-56	146	30	audit	audit	NOUN
gujaf-56	146	31	firm	firm	NOUN
gujaf-56	146	32	,	,	PUNCT
gujaf-56	146	33	where	where	SCONJ
gujaf-56	146	34	big	big	ADJ
gujaf-56	146	35	companies	company	NOUN
gujaf-56	146	36	in	in	ADP
gujaf-56	146	37	this	this	DET
gujaf-56	146	38	case	case	NOUN
gujaf-56	146	39	exercise	exercise	NOUN
gujaf-56	146	40	pressure	pressure	NOUN
gujaf-56	146	41	on	on	ADP
gujaf-56	146	42	companies	company	NOUN
gujaf-56	146	43	to	to	PART
gujaf-56	146	44	release	release	VERB
gujaf-56	146	45	additional	additional	ADJ
gujaf-56	146	46	information	information	NOUN
gujaf-56	146	47	in	in	ADP
gujaf-56	146	48	their	their	PRON
gujaf-56	146	49	financial	financial	ADJ
gujaf-56	146	50	statements	statement	NOUN
gujaf-56	146	51	.	.	PUNCT
gujaf-56	147	1	also	also	ADV
gujaf-56	147	2	,	,	PUNCT
gujaf-56	147	3	as	as	SCONJ
gujaf-56	147	4	big	big	ADJ
gujaf-56	147	5	audit	audit	NOUN
gujaf-56	147	6	firm	firm	NOUN
gujaf-56	147	7	have	have	AUX
gujaf-56	147	8	concerned	concern	VERB
gujaf-56	147	9	about	about	ADP
gujaf-56	147	10	their	their	PRON
gujaf-56	147	11	image	image	NOUN
gujaf-56	147	12	and	and	CCONJ
gujaf-56	147	13	mostly	mostly	ADV
gujaf-56	147	14	associates	associate	NOUN
gujaf-56	147	15	with	with	ADP
gujaf-56	147	16	companies	company	NOUN
gujaf-56	147	17	that	that	PRON
gujaf-56	147	18	divulge	divulge	VERB
gujaf-56	147	19	additional	additional	ADJ
gujaf-56	147	20	information	information	NOUN
gujaf-56	147	21	in	in	ADP
gujaf-56	147	22	their	their	PRON
gujaf-56	147	23	financial	financial	ADJ
gujaf-56	147	24	statement	statement	NOUN
gujaf-56	147	25	(	(	PUNCT
gujaf-56	147	26	alsaeed	alsaeed	ADJ
gujaf-56	147	27	,	,	PUNCT
gujaf-56	147	28	2006	2006	NUM
gujaf-56	147	29	)	)	PUNCT
gujaf-56	147	30	.	.	PUNCT
gujaf-56	148	1	consequently	consequently	ADV
gujaf-56	148	2	,	,	PUNCT
gujaf-56	148	3	indigenous	indigenous	ADJ
gujaf-56	148	4	audit	audit	NOUN
gujaf-56	148	5	firms	firm	NOUN
gujaf-56	148	6	that	that	PRON
gujaf-56	148	7	are	be	AUX
gujaf-56	148	8	associated	associate	VERB
gujaf-56	148	9	with	with	ADP
gujaf-56	148	10	big-4	big-4	ADJ
gujaf-56	148	11	audit	audit	NOUN
gujaf-56	148	12	firm	firm	NOUN
gujaf-56	148	13	will	will	AUX
gujaf-56	148	14	release	release	VERB
gujaf-56	148	15	additional	additional	ADJ
gujaf-56	148	16	information	information	NOUN
gujaf-56	148	17	than	than	ADP
gujaf-56	148	18	those	those	PRON
gujaf-56	148	19	that	that	PRON
gujaf-56	148	20	are	be	AUX
gujaf-56	148	21	not	not	PART
gujaf-56	148	22	associated	associate	VERB
gujaf-56	148	23	with	with	ADP
gujaf-56	148	24	them	they	PRON
gujaf-56	148	25	(	(	PUNCT
gujaf-56	148	26	wallace	wallace	PROPN
gujaf-56	148	27	&	&	CCONJ
gujaf-56	148	28	naser	naser	PROPN
gujaf-56	148	29	,	,	PUNCT
gujaf-56	148	30	1995	1995	NUM
gujaf-56	148	31	)	)	PUNCT
gujaf-56	148	32	.	.	PUNCT
gujaf-56	149	1	akhtarudin	akhtarudin	PROPN
gujaf-56	149	2	and	and	CCONJ
gujaf-56	149	3	harun	harun	PROPN
gujaf-56	149	4	(	(	PUNCT
gujaf-56	149	5	2010	2010	NUM
gujaf-56	149	6	)	)	PUNCT
gujaf-56	149	7	assessed	assess	VERB
gujaf-56	149	8	the	the	DET
gujaf-56	149	9	effect	effect	NOUN
gujaf-56	149	10	of	of	ADP
gujaf-56	149	11	board	board	NOUN
gujaf-56	149	12	ownership	ownership	NOUN
gujaf-56	149	13	,	,	PUNCT
gujaf-56	149	14	audit	audit	NOUN
gujaf-56	149	15	committee	committee	NOUN
gujaf-56	149	16	’s	’s	PART
gujaf-56	149	17	attributes	attribute	VERB
gujaf-56	149	18	on	on	ADP
gujaf-56	149	19	voluntary	voluntary	ADJ
gujaf-56	149	20	disclosures	disclosure	NOUN
gujaf-56	149	21	of	of	ADP
gujaf-56	149	22	124	124	NUM
gujaf-56	149	23	malaysian	malaysian	ADJ
gujaf-56	149	24	listed	list	VERB
gujaf-56	149	25	companies	company	NOUN
gujaf-56	149	26	for	for	ADP
gujaf-56	149	27	2003	2003	NUM
gujaf-56	149	28	.	.	PUNCT
gujaf-56	150	1	voluntary	voluntary	ADJ
gujaf-56	150	2	checklists	checklist	NOUN
gujaf-56	150	3	of	of	ADP
gujaf-56	150	4	64	64	NUM
gujaf-56	150	5	items	item	NOUN
gujaf-56	150	6	were	be	AUX
gujaf-56	150	7	used	use	VERB
gujaf-56	150	8	.	.	PUNCT
gujaf-56	151	1	the	the	DET
gujaf-56	151	2	result	result	NOUN
gujaf-56	151	3	of	of	ADP
gujaf-56	151	4	univariate	univariate	ADJ
gujaf-56	151	5	and	and	CCONJ
gujaf-56	151	6	multivariate	multivariate	NOUN
gujaf-56	151	7	reveals	reveal	VERB
gujaf-56	151	8	that	that	SCONJ
gujaf-56	151	9	auditor	auditor	NOUN
gujaf-56	151	10	type	type	NOUN
gujaf-56	151	11	is	be	AUX
gujaf-56	151	12	negatively	negatively	ADV
gujaf-56	151	13	and	and	CCONJ
gujaf-56	151	14	statistically	statistically	ADV
gujaf-56	151	15	insignificant	insignificant	ADJ
gujaf-56	151	16	related	relate	VERB
gujaf-56	151	17	with	with	ADP
gujaf-56	151	18	voluntary	voluntary	ADJ
gujaf-56	151	19	information	information	NOUN
gujaf-56	151	20	disclosure	disclosure	NOUN
gujaf-56	151	21	.	.	PUNCT
gujaf-56	152	1	in	in	ADP
gujaf-56	152	2	contrast	contrast	NOUN
gujaf-56	152	3	to	to	ADP
gujaf-56	152	4	above	above	ADP
gujaf-56	152	5	finding	find	VERB
gujaf-56	152	6	qu	qu	PROPN
gujaf-56	152	7	,	,	PUNCT
gujaf-56	152	8	(	(	PUNCT
gujaf-56	152	9	2011	2011	NUM
gujaf-56	152	10	)	)	PUNCT
gujaf-56	152	11	investigated	investigate	VERB
gujaf-56	152	12	the	the	DET
gujaf-56	152	13	determinant	determinant	NOUN
gujaf-56	152	14	of	of	ADP
gujaf-56	152	15	voluntary	voluntary	ADJ
gujaf-56	152	16	disclosure	disclosure	NOUN
gujaf-56	152	17	for	for	ADP
gujaf-56	152	18	297	297	NUM
gujaf-56	152	19	companies	company	NOUN
gujaf-56	152	20	in	in	ADP
gujaf-56	152	21	china	china	PROPN
gujaf-56	152	22	for	for	ADP
gujaf-56	152	23	the	the	DET
gujaf-56	152	24	period	period	NOUN
gujaf-56	152	25	of	of	ADP
gujaf-56	152	26	11	11	NUM
gujaf-56	152	27	years	year	NOUN
gujaf-56	152	28	(	(	PUNCT
gujaf-56	152	29	1995	1995	NUM
gujaf-56	152	30	-	-	SYM
gujaf-56	152	31	2006	2006	NUM
gujaf-56	152	32	)	)	PUNCT
gujaf-56	152	33	.	.	PUNCT
gujaf-56	153	1	the	the	DET
gujaf-56	153	2	study	study	NOUN
gujaf-56	153	3	utilized	utilize	VERB
gujaf-56	153	4	the	the	DET
gujaf-56	153	5	checklist	checklist	NOUN
gujaf-56	153	6	of	of	ADP
gujaf-56	153	7	15	15	NUM
gujaf-56	153	8	items	item	NOUN
gujaf-56	153	9	and	and	CCONJ
gujaf-56	153	10	the	the	DET
gujaf-56	153	11	ols	ol	NOUN
gujaf-56	153	12	regression	regression	NOUN
gujaf-56	153	13	showed	show	VERB
gujaf-56	153	14	that	that	SCONJ
gujaf-56	153	15	auditor	auditor	NOUN
gujaf-56	153	16	type	type	NOUN
gujaf-56	153	17	is	be	AUX
gujaf-56	153	18	positively	positively	ADV
gujaf-56	153	19	and	and	CCONJ
gujaf-56	153	20	significantly	significantly	ADV
gujaf-56	153	21	related	relate	VERB
gujaf-56	153	22	with	with	ADP
gujaf-56	153	23	voluntary	voluntary	ADJ
gujaf-56	153	24	information	information	NOUN
gujaf-56	153	25	disclosure	disclosure	NOUN
gujaf-56	153	26	.	.	PUNCT
gujaf-56	154	1	the	the	DET
gujaf-56	154	2	findings	finding	NOUN
gujaf-56	154	3	from	from	ADP
gujaf-56	154	4	the	the	DET
gujaf-56	154	5	reviewed	review	VERB
gujaf-56	154	6	literatures	literature	NOUN
gujaf-56	154	7	in	in	ADP
gujaf-56	154	8	this	this	DET
gujaf-56	154	9	section	section	NOUN
gujaf-56	154	10	provide	provide	VERB
gujaf-56	154	11	inconsistencies	inconsistency	NOUN
gujaf-56	154	12	result	result	VERB
gujaf-56	154	13	,	,	PUNCT
gujaf-56	154	14	while	while	SCONJ
gujaf-56	154	15	many	many	ADJ
gujaf-56	154	16	of	of	ADP
gujaf-56	154	17	the	the	DET
gujaf-56	154	18	studies	study	NOUN
gujaf-56	154	19	uncovered	uncover	VERB
gujaf-56	154	20	positive	positive	ADJ
gujaf-56	154	21	and	and	CCONJ
gujaf-56	154	22	significant	significant	ADJ
gujaf-56	154	23	association	association	NOUN
gujaf-56	154	24	between	between	ADP
gujaf-56	154	25	auditor	auditor	NOUN
gujaf-56	154	26	type	type	NOUN
gujaf-56	154	27	and	and	CCONJ
gujaf-56	154	28	voluntary	voluntary	ADJ
gujaf-56	154	29	accounting	accounting	NOUN
gujaf-56	154	30	information	information	NOUN
gujaf-56	154	31	disclosure	disclosure	NOUN
gujaf-56	154	32	.	.	PUNCT
gujaf-56	155	1	gusau	gusau	ADJ
gujaf-56	155	2	journal	journal	PROPN
gujaf-56	155	3	of	of	ADP
gujaf-56	155	4	accounting	accounting	NOUN
gujaf-56	155	5	and	and	CCONJ
gujaf-56	155	6	finance	finance	NOUN
gujaf-56	155	7	,	,	PUNCT
gujaf-56	155	8	vol	vol	NOUN
gujaf-56	155	9	.	.	PROPN
gujaf-56	155	10	2	2	NUM
gujaf-56	155	11	,	,	PUNCT
gujaf-56	155	12	issue	issue	NOUN
gujaf-56	155	13	1	1	NUM
gujaf-56	155	14	,	,	PUNCT
gujaf-56	155	15	april	april	PROPN
gujaf-56	155	16	,	,	PUNCT
gujaf-56	155	17	2021	2021	NUM
gujaf-56	155	18	9	9	NUM
gujaf-56	155	19	2.6	2.6	NUM
gujaf-56	155	20	asset	asset	NOUN
gujaf-56	155	21	in	in	ADP
gujaf-56	155	22	place	place	NOUN
gujaf-56	155	23	and	and	CCONJ
gujaf-56	155	24	corporate	corporate	ADJ
gujaf-56	155	25	voluntary	voluntary	ADJ
gujaf-56	155	26	information	information	NOUN
gujaf-56	155	27	disclosure	disclosure	VERB
gujaf-56	155	28	high	high	ADJ
gujaf-56	155	29	clash	clash	NOUN
gujaf-56	155	30	of	of	ADP
gujaf-56	155	31	interest	interest	NOUN
gujaf-56	155	32	between	between	ADP
gujaf-56	155	33	lenders	lender	NOUN
gujaf-56	155	34	and	and	CCONJ
gujaf-56	155	35	stockholders	stockholder	NOUN
gujaf-56	155	36	,	,	PUNCT
gujaf-56	155	37	creditors	creditor	NOUN
gujaf-56	155	38	having	have	VERB
gujaf-56	155	39	the	the	DET
gujaf-56	155	40	risk	risk	NOUN
gujaf-56	155	41	of	of	ADP
gujaf-56	155	42	adverse	adverse	ADJ
gujaf-56	155	43	selection	selection	NOUN
gujaf-56	155	44	and	and	CCONJ
gujaf-56	155	45	moral	moral	ADJ
gujaf-56	155	46	hazard	hazard	NOUN
gujaf-56	155	47	.	.	PUNCT
gujaf-56	156	1	therefore	therefore	ADV
gujaf-56	156	2	,	,	PUNCT
gujaf-56	156	3	creditors	creditor	NOUN
gujaf-56	156	4	might	might	AUX
gujaf-56	156	5	request	request	VERB
gujaf-56	156	6	for	for	ADP
gujaf-56	156	7	collateral	collateral	ADJ
gujaf-56	156	8	value	value	NOUN
gujaf-56	156	9	(	(	PUNCT
gujaf-56	156	10	represent	represent	VERB
gujaf-56	156	11	by	by	ADP
gujaf-56	156	12	fixed	fix	VERB
gujaf-56	156	13	assets	asset	NOUN
gujaf-56	156	14	)	)	PUNCT
gujaf-56	156	15	which	which	PRON
gujaf-56	156	16	served	serve	VERB
gujaf-56	156	17	as	as	ADP
gujaf-56	156	18	a	a	DET
gujaf-56	156	19	main	main	ADJ
gujaf-56	156	20	factor	factor	NOUN
gujaf-56	156	21	of	of	ADP
gujaf-56	156	22	corporate	corporate	ADJ
gujaf-56	156	23	voluntary	voluntary	ADJ
gujaf-56	156	24	information	information	NOUN
gujaf-56	156	25	disclosure	disclosure	NOUN
gujaf-56	156	26	.	.	PUNCT
gujaf-56	157	1	the	the	DET
gujaf-56	157	2	total	total	ADJ
gujaf-56	157	3	asset	asset	NOUN
gujaf-56	157	4	comprises	comprise	NOUN
gujaf-56	157	5	of	of	ADP
gujaf-56	157	6	assets	asset	NOUN
gujaf-56	157	7	that	that	PRON
gujaf-56	157	8	used	use	VERB
gujaf-56	157	9	for	for	ADP
gujaf-56	157	10	day	day	NOUN
gujaf-56	157	11	to	to	ADP
gujaf-56	157	12	day	day	NOUN
gujaf-56	157	13	activities	activity	NOUN
gujaf-56	157	14	of	of	ADP
gujaf-56	157	15	the	the	DET
gujaf-56	157	16	organization	organization	NOUN
gujaf-56	157	17	and	and	CCONJ
gujaf-56	157	18	future	future	ADJ
gujaf-56	157	19	investments	investment	NOUN
gujaf-56	157	20	asset	asset	NOUN
gujaf-56	157	21	(	(	PUNCT
gujaf-56	157	22	myers	myers	PROPN
gujaf-56	157	23	&	&	CCONJ
gujaf-56	157	24	majluf	majluf	PROPN
gujaf-56	157	25	1977	1977	NUM
gujaf-56	157	26	)	)	PUNCT
gujaf-56	157	27	.	.	PUNCT
gujaf-56	158	1	the	the	DET
gujaf-56	158	2	companies	company	NOUN
gujaf-56	158	3	that	that	PRON
gujaf-56	158	4	have	have	VERB
gujaf-56	158	5	high	high	ADJ
gujaf-56	158	6	future	future	ADJ
gujaf-56	158	7	investments	investment	NOUN
gujaf-56	158	8	asset	asset	NOUN
gujaf-56	158	9	is	be	AUX
gujaf-56	158	10	possibly	possibly	ADV
gujaf-56	158	11	to	to	PART
gujaf-56	158	12	have	have	VERB
gujaf-56	158	13	much	much	ADJ
gujaf-56	158	14	agency	agency	NOUN
gujaf-56	158	15	problems	problem	NOUN
gujaf-56	158	16	.	.	PUNCT
gujaf-56	159	1	since	since	SCONJ
gujaf-56	159	2	release	release	NOUN
gujaf-56	159	3	information	information	NOUN
gujaf-56	159	4	is	be	AUX
gujaf-56	159	5	among	among	ADP
gujaf-56	159	6	the	the	DET
gujaf-56	159	7	various	various	ADJ
gujaf-56	159	8	ways	way	NOUN
gujaf-56	159	9	to	to	ADP
gujaf-56	159	10	minimized	minimized	ADJ
gujaf-56	159	11	agency	agency	NOUN
gujaf-56	159	12	problems	problem	NOUN
gujaf-56	159	13	,	,	PUNCT
gujaf-56	159	14	thus	thus	ADV
gujaf-56	159	15	,	,	PUNCT
gujaf-56	159	16	companies	company	NOUN
gujaf-56	159	17	with	with	ADP
gujaf-56	159	18	better	well	ADJ
gujaf-56	159	19	future	future	ADJ
gujaf-56	159	20	investments	investment	NOUN
gujaf-56	159	21	assets	asset	NOUN
gujaf-56	159	22	may	may	AUX
gujaf-56	159	23	motivated	motivate	VERB
gujaf-56	159	24	release	release	VERB
gujaf-56	159	25	additional	additional	ADJ
gujaf-56	159	26	information	information	NOUN
gujaf-56	159	27	voluntarily	voluntarily	ADV
gujaf-56	159	28	.	.	PUNCT
gujaf-56	160	1	though	though	ADV
gujaf-56	160	2	,	,	PUNCT
gujaf-56	160	3	the	the	DET
gujaf-56	160	4	prior	prior	ADJ
gujaf-56	160	5	studies	study	NOUN
gujaf-56	160	6	provide	provide	VERB
gujaf-56	160	7	inconsistent	inconsistent	ADJ
gujaf-56	160	8	result	result	NOUN
gujaf-56	160	9	from	from	ADP
gujaf-56	160	10	different	different	ADJ
gujaf-56	160	11	countries	country	NOUN
gujaf-56	160	12	.	.	PUNCT
gujaf-56	161	1	bradbury	bradbury	PROPN
gujaf-56	161	2	(	(	PUNCT
gujaf-56	161	3	1992	1992	NUM
gujaf-56	161	4	)	)	PUNCT
gujaf-56	161	5	studied	study	VERB
gujaf-56	161	6	the	the	DET
gujaf-56	161	7	effect	effect	NOUN
gujaf-56	161	8	of	of	ADP
gujaf-56	161	9	firm	firm	ADJ
gujaf-56	161	10	attributes	attribute	NOUN
gujaf-56	161	11	on	on	ADP
gujaf-56	161	12	corporate	corporate	ADJ
gujaf-56	161	13	voluntary	voluntary	ADJ
gujaf-56	161	14	segment	segment	NOUN
gujaf-56	161	15	disclosure	disclosure	NOUN
gujaf-56	161	16	for	for	ADP
gujaf-56	161	17	the	the	DET
gujaf-56	161	18	period	period	NOUN
gujaf-56	161	19	of	of	ADP
gujaf-56	161	20	10	10	NUM
gujaf-56	161	21	years	year	NOUN
gujaf-56	161	22	,	,	PUNCT
gujaf-56	161	23	the	the	DET
gujaf-56	161	24	study	study	NOUN
gujaf-56	161	25	used	use	VERB
gujaf-56	161	26	29	29	NUM
gujaf-56	161	27	listed	list	VERB
gujaf-56	161	28	firms	firm	NOUN
gujaf-56	161	29	in	in	ADP
gujaf-56	161	30	new	new	PROPN
gujaf-56	161	31	zealand	zealand	PROPN
gujaf-56	161	32	stock	stock	PROPN
gujaf-56	161	33	exchange	exchange	PROPN
gujaf-56	161	34	as	as	SCONJ
gujaf-56	161	35	sampled	sample	VERB
gujaf-56	161	36	.	.	PUNCT
gujaf-56	162	1	the	the	DET
gujaf-56	162	2	regressions	regression	NOUN
gujaf-56	162	3	result	result	VERB
gujaf-56	162	4	show	show	VERB
gujaf-56	162	5	that	that	SCONJ
gujaf-56	162	6	asset	asset	NOUN
gujaf-56	162	7	in	in	ADP
gujaf-56	162	8	place	place	NOUN
gujaf-56	162	9	has	have	VERB
gujaf-56	162	10	adverse	adverse	ADJ
gujaf-56	162	11	and	and	CCONJ
gujaf-56	162	12	statistical	statistical	ADJ
gujaf-56	162	13	insignificant	insignificant	ADJ
gujaf-56	162	14	association	association	NOUN
gujaf-56	162	15	with	with	ADP
gujaf-56	162	16	voluntary	voluntary	ADJ
gujaf-56	162	17	segment	segment	NOUN
gujaf-56	162	18	disclosure	disclosure	NOUN
gujaf-56	162	19	.	.	PUNCT
gujaf-56	163	1	hossain	hossain	PROPN
gujaf-56	163	2	et	et	PROPN
gujaf-56	163	3	.	.	PUNCT
gujaf-56	164	1	al	al	PROPN
gujaf-56	164	2	(	(	PUNCT
gujaf-56	164	3	1994	1994	NUM
gujaf-56	164	4	)	)	PUNCT
gujaf-56	164	5	asserted	assert	VERB
gujaf-56	164	6	the	the	DET
gujaf-56	164	7	influence	influence	NOUN
gujaf-56	164	8	of	of	ADP
gujaf-56	164	9	company	company	NOUN
gujaf-56	164	10	attributes	attribute	VERB
gujaf-56	164	11	on	on	ADP
gujaf-56	164	12	voluntary	voluntary	ADJ
gujaf-56	164	13	disclosure	disclosure	NOUN
gujaf-56	164	14	by	by	ADP
gujaf-56	164	15	quoted	quote	VERB
gujaf-56	164	16	companies	company	NOUN
gujaf-56	164	17	in	in	ADP
gujaf-56	164	18	new	new	PROPN
gujaf-56	164	19	zealand	zealand	PROPN
gujaf-56	164	20	stock	stock	PROPN
gujaf-56	164	21	exchange	exchange	PROPN
gujaf-56	164	22	.	.	PUNCT
gujaf-56	165	1	the	the	DET
gujaf-56	165	2	multiple	multiple	ADJ
gujaf-56	165	3	regressions	regression	NOUN
gujaf-56	165	4	result	result	NOUN
gujaf-56	165	5	reveled	revel	VERB
gujaf-56	165	6	that	that	SCONJ
gujaf-56	165	7	asset	asset	NOUN
gujaf-56	165	8	in	in	ADP
gujaf-56	165	9	place	place	NOUN
gujaf-56	165	10	has	have	VERB
gujaf-56	165	11	adverse	adverse	ADJ
gujaf-56	165	12	and	and	CCONJ
gujaf-56	165	13	statically	statically	ADV
gujaf-56	165	14	insignificant	insignificant	ADJ
gujaf-56	165	15	relationship	relationship	NOUN
gujaf-56	165	16	with	with	ADP
gujaf-56	165	17	voluntary	voluntary	ADJ
gujaf-56	165	18	information	information	NOUN
gujaf-56	165	19	disclosure	disclosure	NOUN
gujaf-56	165	20	.	.	PUNCT
gujaf-56	166	1	in	in	ADP
gujaf-56	166	2	contrast	contrast	NOUN
gujaf-56	166	3	to	to	ADP
gujaf-56	166	4	above	above	ADV
gujaf-56	166	5	-	-	PUNCT
gujaf-56	166	6	mentioned	mention	VERB
gujaf-56	166	7	studies	study	NOUN
gujaf-56	166	8	haniffa	haniffa	NOUN
gujaf-56	166	9	and	and	CCONJ
gujaf-56	166	10	cooke	cooke	PROPN
gujaf-56	166	11	(	(	PUNCT
gujaf-56	166	12	2002	2002	NUM
gujaf-56	166	13	)	)	PUNCT
gujaf-56	166	14	assessed	assess	VERB
gujaf-56	166	15	the	the	DET
gujaf-56	166	16	determinant	determinant	NOUN
gujaf-56	166	17	of	of	ADP
gujaf-56	166	18	voluntary	voluntary	ADJ
gujaf-56	166	19	disclosure	disclosure	NOUN
gujaf-56	166	20	of	of	ADP
gujaf-56	166	21	listed	list	VERB
gujaf-56	166	22	companies	company	NOUN
gujaf-56	166	23	in	in	ADP
gujaf-56	166	24	china	china	PROPN
gujaf-56	166	25	.	.	PUNCT
gujaf-56	167	1	the	the	DET
gujaf-56	167	2	study	study	NOUN
gujaf-56	167	3	utilized	utilize	VERB
gujaf-56	167	4	1066	1066	NUM
gujaf-56	167	5	companies	company	NOUN
gujaf-56	167	6	as	as	ADP
gujaf-56	167	7	sample	sample	NOUN
gujaf-56	167	8	for	for	ADP
gujaf-56	167	9	the	the	DET
gujaf-56	167	10	period	period	NOUN
gujaf-56	167	11	10	10	NUM
gujaf-56	167	12	years	year	NOUN
gujaf-56	167	13	.	.	PUNCT
gujaf-56	168	1	the	the	DET
gujaf-56	168	2	regressions	regression	NOUN
gujaf-56	168	3	result	result	NOUN
gujaf-56	168	4	reveled	revel	VERB
gujaf-56	168	5	that	that	SCONJ
gujaf-56	168	6	asset	asset	NOUN
gujaf-56	168	7	in	in	ADP
gujaf-56	168	8	place	place	NOUN
gujaf-56	168	9	is	be	AUX
gujaf-56	168	10	positively	positively	ADV
gujaf-56	168	11	and	and	CCONJ
gujaf-56	168	12	significantly	significantly	ADV
gujaf-56	168	13	related	relate	VERB
gujaf-56	168	14	with	with	ADP
gujaf-56	168	15	voluntary	voluntary	ADJ
gujaf-56	168	16	information	information	NOUN
gujaf-56	168	17	disclosure	disclosure	NOUN
gujaf-56	168	18	.	.	PUNCT
gujaf-56	169	1	more	more	ADJ
gujaf-56	169	2	recent	recent	ADJ
gujaf-56	169	3	study	study	NOUN
gujaf-56	169	4	by	by	ADP
gujaf-56	169	5	kipngetich	kipngetich	PROPN
gujaf-56	169	6	(	(	PUNCT
gujaf-56	169	7	2020	2020	NUM
gujaf-56	169	8	)	)	PUNCT
gujaf-56	169	9	investigated	investigate	VERB
gujaf-56	169	10	effect	effect	NOUN
gujaf-56	169	11	of	of	ADP
gujaf-56	169	12	firm	firm	ADJ
gujaf-56	169	13	specific	specific	ADJ
gujaf-56	169	14	attributes	attribute	NOUN
gujaf-56	169	15	on	on	ADP
gujaf-56	169	16	environmental	environmental	ADJ
gujaf-56	169	17	accounting	accounting	NOUN
gujaf-56	169	18	disclosure	disclosure	NOUN
gujaf-56	169	19	of	of	ADP
gujaf-56	169	20	companies	company	NOUN
gujaf-56	169	21	in	in	ADP
gujaf-56	169	22	kenya	kenya	PROPN
gujaf-56	169	23	for	for	ADP
gujaf-56	169	24	the	the	DET
gujaf-56	169	25	period	period	NOUN
gujaf-56	169	26	of	of	ADP
gujaf-56	169	27	ten	ten	NUM
gujaf-56	169	28	(	(	PUNCT
gujaf-56	169	29	10	10	NUM
gujaf-56	169	30	)	)	PUNCT
gujaf-56	169	31	year	year	NOUN
gujaf-56	169	32	(	(	PUNCT
gujaf-56	169	33	2010	2010	NUM
gujaf-56	169	34	-	-	SYM
gujaf-56	169	35	2019	2019	NUM
gujaf-56	169	36	)	)	PUNCT
gujaf-56	169	37	.	.	PUNCT
gujaf-56	170	1	the	the	DET
gujaf-56	170	2	study	study	NOUN
gujaf-56	170	3	used	use	VERB
gujaf-56	170	4	a	a	DET
gujaf-56	170	5	27	27	NUM
gujaf-56	170	6	listed	list	VERB
gujaf-56	170	7	firms	firm	NOUN
gujaf-56	170	8	as	as	SCONJ
gujaf-56	170	9	sampled	sample	VERB
gujaf-56	170	10	.	.	PUNCT
gujaf-56	171	1	the	the	DET
gujaf-56	171	2	regression	regression	NOUN
gujaf-56	171	3	results	result	NOUN
gujaf-56	171	4	showed	show	VERB
gujaf-56	171	5	that	that	SCONJ
gujaf-56	171	6	asset	asset	NOUN
gujaf-56	171	7	tangibility	tangibility	NOUN
gujaf-56	171	8	is	be	AUX
gujaf-56	171	9	positively	positively	ADV
gujaf-56	171	10	and	and	CCONJ
gujaf-56	171	11	statistically	statistically	ADV
gujaf-56	171	12	significant	significant	ADJ
gujaf-56	171	13	related	relate	VERB
gujaf-56	171	14	with	with	ADP
gujaf-56	171	15	environmental	environmental	ADJ
gujaf-56	171	16	accounting	accounting	NOUN
gujaf-56	171	17	disclosure	disclosure	NOUN
gujaf-56	171	18	.	.	PUNCT
gujaf-56	172	1	the	the	DET
gujaf-56	172	2	findings	finding	NOUN
gujaf-56	172	3	from	from	ADP
gujaf-56	172	4	the	the	DET
gujaf-56	172	5	reviewed	review	VERB
gujaf-56	172	6	literatures	literature	NOUN
gujaf-56	172	7	in	in	ADP
gujaf-56	172	8	this	this	DET
gujaf-56	172	9	section	section	NOUN
gujaf-56	172	10	none	none	NOUN
gujaf-56	172	11	of	of	ADP
gujaf-56	172	12	the	the	DET
gujaf-56	172	13	nigeria	nigeria	PROPN
gujaf-56	172	14	studies	study	NOUN
gujaf-56	172	15	used	use	VERB
gujaf-56	172	16	asset	asset	NOUN
gujaf-56	172	17	in	in	ADP
gujaf-56	172	18	place	place	NOUN
gujaf-56	172	19	as	as	ADP
gujaf-56	172	20	explanatory	explanatory	ADJ
gujaf-56	172	21	variable	variable	NOUN
gujaf-56	172	22	.	.	PUNCT
gujaf-56	173	1	therefore	therefore	ADV
gujaf-56	173	2	,	,	PUNCT
gujaf-56	173	3	this	this	DET
gujaf-56	173	4	study	study	NOUN
gujaf-56	173	5	used	use	VERB
gujaf-56	173	6	asset	asset	NOUN
gujaf-56	173	7	in	in	ADP
gujaf-56	173	8	place	place	NOUN
gujaf-56	173	9	as	as	ADP
gujaf-56	173	10	independent	independent	ADJ
gujaf-56	173	11	variable	variable	NOUN
gujaf-56	173	12	in	in	ADP
gujaf-56	173	13	order	order	NOUN
gujaf-56	173	14	to	to	PART
gujaf-56	173	15	fill	fill	VERB
gujaf-56	173	16	the	the	DET
gujaf-56	173	17	vacuum	vacuum	NOUN
gujaf-56	173	18	.	.	PUNCT
gujaf-56	174	1	3	3	X
gujaf-56	174	2	.	.	X
gujaf-56	174	3	methodology	methodology	NOUN
gujaf-56	174	4	and	and	CCONJ
gujaf-56	174	5	model	model	NOUN
gujaf-56	174	6	specification	specification	NOUN
gujaf-56	174	7	this	this	DET
gujaf-56	174	8	study	study	NOUN
gujaf-56	174	9	adopted	adopt	VERB
gujaf-56	174	10	a	a	DET
gujaf-56	174	11	quantitative	quantitative	ADJ
gujaf-56	174	12	research	research	NOUN
gujaf-56	174	13	approach	approach	NOUN
gujaf-56	174	14	where	where	SCONJ
gujaf-56	174	15	data	datum	NOUN
gujaf-56	174	16	was	be	AUX
gujaf-56	174	17	gathered	gather	VERB
gujaf-56	174	18	through	through	ADP
gujaf-56	174	19	secondary	secondary	ADJ
gujaf-56	174	20	approach	approach	NOUN
gujaf-56	174	21	.	.	PUNCT
gujaf-56	175	1	the	the	DET
gujaf-56	175	2	population	population	NOUN
gujaf-56	175	3	is	be	AUX
gujaf-56	175	4	made	make	VERB
gujaf-56	175	5	up	up	ADP
gujaf-56	175	6	of	of	ADP
gujaf-56	175	7	entirely	entirely	ADV
gujaf-56	175	8	fifteen	fifteen	NUM
gujaf-56	175	9	listed	list	VERB
gujaf-56	175	10	industrial	industrial	ADJ
gujaf-56	175	11	companies	company	NOUN
gujaf-56	175	12	whose	whose	DET
gujaf-56	175	13	shares	share	NOUN
gujaf-56	175	14	are	be	AUX
gujaf-56	175	15	traded	trade	VERB
gujaf-56	175	16	in	in	ADP
gujaf-56	175	17	the	the	DET
gujaf-56	175	18	nigerian	nigerian	ADJ
gujaf-56	175	19	stock	stock	NOUN
gujaf-56	175	20	exchange	exchange	PROPN
gujaf-56	175	21	(	(	PUNCT
gujaf-56	175	22	nse	nse	NOUN
gujaf-56	175	23	)	)	PUNCT
gujaf-56	175	24	.	.	PUNCT
gujaf-56	176	1	the	the	DET
gujaf-56	176	2	census	census	NOUN
gujaf-56	176	3	sampling	sample	VERB
gujaf-56	176	4	techniques	technique	NOUN
gujaf-56	176	5	were	be	AUX
gujaf-56	176	6	used	use	VERB
gujaf-56	176	7	to	to	PART
gujaf-56	176	8	arrive	arrive	VERB
gujaf-56	176	9	at	at	ADP
gujaf-56	176	10	sampled	sample	VERB
gujaf-56	176	11	.	.	PUNCT
gujaf-56	177	1	data	datum	NOUN
gujaf-56	177	2	were	be	AUX
gujaf-56	177	3	extracted	extract	VERB
gujaf-56	177	4	from	from	ADP
gujaf-56	177	5	annual	annual	ADJ
gujaf-56	177	6	reports	report	NOUN
gujaf-56	177	7	and	and	CCONJ
gujaf-56	177	8	account	account	NOUN
gujaf-56	177	9	of	of	ADP
gujaf-56	177	10	15	15	NUM
gujaf-56	177	11	listed	list	VERB
gujaf-56	177	12	industrial	industrial	ADJ
gujaf-56	177	13	companies	company	NOUN
gujaf-56	177	14	in	in	ADP
gujaf-56	177	15	nigeria	nigeria	PROPN
gujaf-56	177	16	for	for	ADP
gujaf-56	177	17	the	the	DET
gujaf-56	177	18	period	period	NOUN
gujaf-56	177	19	of	of	ADP
gujaf-56	177	20	10	10	NUM
gujaf-56	177	21	years	year	NOUN
gujaf-56	177	22	2010	2010	NUM
gujaf-56	177	23	to	to	ADP
gujaf-56	177	24	2019	2019	NUM
gujaf-56	177	25	.	.	PUNCT
gujaf-56	178	1	statistical	statistical	ADJ
gujaf-56	178	2	tools	tool	NOUN
gujaf-56	178	3	such	such	ADJ
gujaf-56	178	4	as	as	ADP
gujaf-56	178	5	descriptive	descriptive	ADJ
gujaf-56	178	6	,	,	PUNCT
gujaf-56	178	7	correlation	correlation	NOUN
gujaf-56	178	8	and	and	CCONJ
gujaf-56	178	9	regressions	regression	NOUN
gujaf-56	178	10	were	be	AUX
gujaf-56	178	11	employed	employ	VERB
gujaf-56	178	12	to	to	PART
gujaf-56	178	13	analyze	analyze	VERB
gujaf-56	178	14	the	the	DET
gujaf-56	178	15	results	result	NOUN
gujaf-56	178	16	of	of	ADP
gujaf-56	178	17	the	the	DET
gujaf-56	178	18	study	study	NOUN
gujaf-56	178	19	.	.	PUNCT
gujaf-56	179	1	table	table	NOUN
gujaf-56	179	2	1	1	NUM
gujaf-56	179	3	:	:	PUNCT
gujaf-56	179	4	variables	variable	NOUN
gujaf-56	179	5	and	and	CCONJ
gujaf-56	179	6	their	their	PRON
gujaf-56	179	7	measurement	measurement	NOUN
gujaf-56	179	8	variables	variable	VERB
gujaf-56	179	9	proxies	proxy	NOUN
gujaf-56	179	10	variables	variable	NOUN
gujaf-56	179	11	measurement	measurement	VERB
gujaf-56	179	12	source	source	NOUN
gujaf-56	180	1	dependent	dependent	ADJ
gujaf-56	180	2	corporate	corporate	ADJ
gujaf-56	180	3	voluntary	voluntary	ADJ
gujaf-56	180	4	information	information	NOUN
gujaf-56	180	5	disclosure	disclosure	NOUN
gujaf-56	180	6	(	(	PUNCT
gujaf-56	180	7	vaid	vaid	X
gujaf-56	180	8	)	)	PUNCT
gujaf-56	180	9	number	number	NOUN
gujaf-56	180	10	of	of	ADP
gujaf-56	180	11	items	item	NOUN
gujaf-56	180	12	disclosed	disclose	VERB
gujaf-56	180	13	to	to	ADP
gujaf-56	180	14	the	the	DET
gujaf-56	180	15	total	total	ADJ
gujaf-56	180	16	number	number	NOUN
gujaf-56	180	17	items	item	NOUN
gujaf-56	180	18	to	to	PART
gujaf-56	180	19	be	be	AUX
gujaf-56	180	20	disclosed	disclose	VERB
gujaf-56	180	21	kolsi,(2012	kolsi,(2012	PROPN
gujaf-56	180	22	)	)	PUNCT
gujaf-56	180	23	garko	garko	NOUN
gujaf-56	180	24	(	(	PUNCT
gujaf-56	180	25	2015	2015	NUM
gujaf-56	180	26	)	)	PUNCT
gujaf-56	180	27	.	.	PUNCT
gujaf-56	181	1	firm	firm	ADJ
gujaf-56	181	2	size	size	NOUN
gujaf-56	181	3	(	(	PUNCT
gujaf-56	181	4	fs	fs	NOUN
gujaf-56	181	5	)	)	PUNCT
gujaf-56	181	6	natural	natural	ADJ
gujaf-56	181	7	logarithm	logarithm	NOUN
gujaf-56	181	8	of	of	ADP
gujaf-56	181	9	total	total	ADJ
gujaf-56	181	10	assets	asset	NOUN
gujaf-56	181	11	.	.	PUNCT
gujaf-56	182	1	abubakar	abubakar	PROPN
gujaf-56	182	2	,	,	PUNCT
gujaf-56	182	3	mazadu	mazadu	ADJ
gujaf-56	182	4	and	and	CCONJ
gujaf-56	182	5	yusuf	yusuf	PROPN
gujaf-56	182	6	(	(	PUNCT
gujaf-56	182	7	2020	2020	NUM
gujaf-56	182	8	)	)	PUNCT
gujaf-56	182	9	gusau	gusau	ADJ
gujaf-56	182	10	journal	journal	NOUN
gujaf-56	182	11	of	of	ADP
gujaf-56	182	12	accounting	accounting	NOUN
gujaf-56	182	13	and	and	CCONJ
gujaf-56	182	14	finance	finance	NOUN
gujaf-56	182	15	,	,	PUNCT
gujaf-56	182	16	vol	vol	NOUN
gujaf-56	182	17	.	.	PROPN
gujaf-56	182	18	2	2	NUM
gujaf-56	182	19	,	,	PUNCT
gujaf-56	182	20	issue	issue	NOUN
gujaf-56	182	21	1	1	NUM
gujaf-56	182	22	,	,	PUNCT
gujaf-56	182	23	april	april	PROPN
gujaf-56	182	24	,	,	PUNCT
gujaf-56	182	25	2021	2021	NUM
gujaf-56	182	26	10	10	NUM
gujaf-56	182	27	independent	independent	ADJ
gujaf-56	182	28	profitability	profitability	NOUN
gujaf-56	182	29	(	(	PUNCT
gujaf-56	182	30	prt	prt	NOUN
gujaf-56	182	31	)	)	PUNCT
gujaf-56	182	32	proportion	proportion	NOUN
gujaf-56	182	33	of	of	ADP
gujaf-56	182	34	profit	profit	NOUN
gujaf-56	182	35	after	after	ADP
gujaf-56	182	36	tax	tax	NOUN
gujaf-56	182	37	to	to	ADP
gujaf-56	182	38	total	total	ADJ
gujaf-56	182	39	assets	asset	NOUN
gujaf-56	182	40	.	.	PUNCT
gujaf-56	183	1	alsaeed	alsaeed	VERB
gujaf-56	183	2	,	,	PUNCT
gujaf-56	183	3	(	(	PUNCT
gujaf-56	183	4	2006	2006	NUM
gujaf-56	183	5	)	)	PUNCT
gujaf-56	183	6	.	.	PUNCT
gujaf-56	184	1	kolsi	kolsi	PROPN
gujaf-56	184	2	(	(	PUNCT
gujaf-56	184	3	2020	2020	NUM
gujaf-56	184	4	)	)	PUNCT
gujaf-56	184	5	.	.	PUNCT
gujaf-56	185	1	liquidity	liquidity	NOUN
gujaf-56	185	2	(	(	PUNCT
gujaf-56	185	3	liq	liq	NOUN
gujaf-56	185	4	)	)	PUNCT
gujaf-56	185	5	proportion	proportion	NOUN
gujaf-56	185	6	of	of	ADP
gujaf-56	185	7	current	current	ADJ
gujaf-56	185	8	assets	asset	NOUN
gujaf-56	185	9	to	to	ADP
gujaf-56	185	10	current	current	ADJ
gujaf-56	185	11	liabilities	liability	NOUN
gujaf-56	185	12	.	.	PUNCT
gujaf-56	186	1	alsaeed	alsaeed	VERB
gujaf-56	186	2	,	,	PUNCT
gujaf-56	186	3	(	(	PUNCT
gujaf-56	186	4	2006	2006	NUM
gujaf-56	186	5	)	)	PUNCT
gujaf-56	186	6	,	,	PUNCT
gujaf-56	186	7	hassan	hassan	PROPN
gujaf-56	186	8	and	and	CCONJ
gujaf-56	186	9	bello	bello	PROPN
gujaf-56	186	10	,	,	PUNCT
gujaf-56	186	11	(	(	PUNCT
gujaf-56	186	12	2013	2013	NUM
gujaf-56	186	13	)	)	PUNCT
gujaf-56	186	14	leverage	leverage	NOUN
gujaf-56	186	15	(	(	PUNCT
gujaf-56	186	16	lev	lev	NOUN
gujaf-56	186	17	)	)	PUNCT
gujaf-56	186	18	proportion	proportion	NOUN
gujaf-56	186	19	of	of	ADP
gujaf-56	186	20	total	total	ADJ
gujaf-56	186	21	debt	debt	NOUN
gujaf-56	186	22	to	to	ADP
gujaf-56	186	23	total	total	ADJ
gujaf-56	186	24	assets	asset	NOUN
gujaf-56	186	25	uyar	uyar	NOUN
gujaf-56	186	26	and	and	CCONJ
gujaf-56	186	27	kilic	kilic	NOUN
gujaf-56	186	28	(	(	PUNCT
gujaf-56	186	29	2012	2012	NUM
gujaf-56	186	30	)	)	PUNCT
gujaf-56	186	31	nandi	nandi	NOUN
gujaf-56	186	32	and	and	CCONJ
gujaf-56	186	33	ghoshi	ghoshi	PROPN
gujaf-56	186	34	,	,	PUNCT
gujaf-56	186	35	(	(	PUNCT
gujaf-56	186	36	2012	2012	NUM
gujaf-56	186	37	)	)	PUNCT
gujaf-56	186	38	.	.	PUNCT
gujaf-56	187	1	firm	firm	ADJ
gujaf-56	187	2	age	age	NOUN
gujaf-56	187	3	(	(	PUNCT
gujaf-56	187	4	age	age	NOUN
gujaf-56	187	5	)	)	PUNCT
gujaf-56	187	6	no	no	NOUN
gujaf-56	187	7	of	of	ADP
gujaf-56	187	8	years	year	NOUN
gujaf-56	187	9	a	a	DET
gujaf-56	187	10	firm	firm	NOUN
gujaf-56	187	11	listed	list	VERB
gujaf-56	187	12	in	in	ADP
gujaf-56	187	13	the	the	DET
gujaf-56	187	14	stock	stock	NOUN
gujaf-56	187	15	market	market	NOUN
gujaf-56	187	16	.	.	PUNCT
gujaf-56	188	1	das	das	PROPN
gujaf-56	188	2	(	(	PUNCT
gujaf-56	188	3	2014	2014	NUM
gujaf-56	188	4	)	)	PUNCT
gujaf-56	188	5	,	,	PUNCT
gujaf-56	188	6	hamid	hamid	PROPN
gujaf-56	188	7	and	and	CCONJ
gujaf-56	188	8	abubakar	abubakar	PROPN
gujaf-56	188	9	(	(	PUNCT
gujaf-56	188	10	2019	2019	NUM
gujaf-56	188	11	)	)	PUNCT
gujaf-56	188	12	.	.	PUNCT
gujaf-56	189	1	abubakar	abubakar	PROPN
gujaf-56	189	2	and	and	CCONJ
gujaf-56	189	3	isa	isa	VERB
gujaf-56	189	4	auditor	auditor	NOUN
gujaf-56	189	5	type	type	NOUN
gujaf-56	189	6	(	(	PUNCT
gujaf-56	189	7	aut	aut	NOUN
gujaf-56	189	8	)	)	PUNCT
gujaf-56	189	9	1	1	NUM
gujaf-56	189	10	if	if	SCONJ
gujaf-56	189	11	external	external	ADJ
gujaf-56	189	12	auditor	auditor	NOUN
gujaf-56	189	13	is	be	AUX
gujaf-56	189	14	big4	big4	PROPN
gujaf-56	189	15	,	,	PUNCT
gujaf-56	189	16	0	0	NUM
gujaf-56	189	17	otherwise	otherwise	ADV
gujaf-56	189	18	bhayani	bhayani	ADJ
gujaf-56	189	19	(	(	PUNCT
gujaf-56	189	20	2012	2012	NUM
gujaf-56	189	21	)	)	PUNCT
gujaf-56	189	22	.	.	PUNCT
gujaf-56	190	1	asset	asset	NOUN
gujaf-56	190	2	in	in	ADP
gujaf-56	190	3	place	place	NOUN
gujaf-56	190	4	(	(	PUNCT
gujaf-56	190	5	aip	aip	PROPN
gujaf-56	190	6	)	)	PUNCT
gujaf-56	190	7	proportion	proportion	NOUN
gujaf-56	190	8	of	of	ADP
gujaf-56	190	9	fixed	fix	VERB
gujaf-56	190	10	assets	asset	NOUN
gujaf-56	190	11	to	to	ADP
gujaf-56	190	12	total	total	ADJ
gujaf-56	190	13	assets	asset	NOUN
gujaf-56	190	14	.	.	PUNCT
gujaf-56	191	1	hossain	hossain	PROPN
gujaf-56	191	2	and	and	CCONJ
gujaf-56	191	3	adams	adams	PROPN
gujaf-56	191	4	(	(	PUNCT
gujaf-56	191	5	1994	1994	NUM
gujaf-56	191	6	)	)	PUNCT
gujaf-56	191	7	.	.	PUNCT
gujaf-56	192	1	sources	source	NOUN
gujaf-56	192	2	:	:	PUNCT
gujaf-56	192	3	developed	develop	VERB
gujaf-56	192	4	by	by	ADP
gujaf-56	192	5	the	the	DET
gujaf-56	192	6	researcher	researcher	NOUN
gujaf-56	192	7	3.2	3.2	NUM
gujaf-56	192	8	model	model	NOUN
gujaf-56	192	9	specification	specification	NOUN
gujaf-56	192	10	a	a	DET
gujaf-56	192	11	multiple	multiple	ADJ
gujaf-56	192	12	regression	regression	NOUN
gujaf-56	192	13	model	model	NOUN
gujaf-56	192	14	is	be	AUX
gujaf-56	192	15	used	use	VERB
gujaf-56	192	16	to	to	PART
gujaf-56	192	17	examine	examine	VERB
gujaf-56	192	18	the	the	DET
gujaf-56	192	19	impact	impact	NOUN
gujaf-56	192	20	of	of	ADP
gujaf-56	192	21	firm	firm	ADJ
gujaf-56	192	22	attributes	attribute	NOUN
gujaf-56	192	23	on	on	ADP
gujaf-56	192	24	corporate	corporate	ADJ
gujaf-56	192	25	voluntary	voluntary	ADJ
gujaf-56	192	26	information	information	NOUN
gujaf-56	192	27	disclosure	disclosure	NOUN
gujaf-56	192	28	.	.	PUNCT
gujaf-56	193	1	the	the	DET
gujaf-56	193	2	model	model	NOUN
gujaf-56	193	3	for	for	ADP
gujaf-56	193	4	this	this	DET
gujaf-56	193	5	study	study	NOUN
gujaf-56	193	6	is	be	AUX
gujaf-56	193	7	specified	specify	VERB
gujaf-56	193	8	as	as	SCONJ
gujaf-56	193	9	follows	follow	VERB
gujaf-56	193	10	:	:	PUNCT
gujaf-56	193	11	vaid	vaid	VERB
gujaf-56	193	12	it	it	PRON
gujaf-56	193	13	=	=	PUNCT
gujaf-56	193	14	β0it	β0it	PUNCT
gujaf-56	194	1	+	+	CCONJ
gujaf-56	194	2	β1	β1	PROPN
gujaf-56	194	3	fszit	fszit	NOUN
gujaf-56	194	4	+	+	CCONJ
gujaf-56	194	5	β2	β2	ADJ
gujaf-56	194	6	prtit	prtit	NOUN
gujaf-56	194	7	+	+	CCONJ
gujaf-56	194	8	β3	β3	ADJ
gujaf-56	194	9	liqit	liqit	NOUN
gujaf-56	194	10	+	+	PUNCT
gujaf-56	194	11	β4levit	β4levit	PROPN
gujaf-56	195	1	+	+	CCONJ
gujaf-56	195	2	β5	β5	ADJ
gujaf-56	195	3	age	age	NOUN
gujaf-56	195	4	it+	it+	PROPN
gujaf-56	195	5	β6	β6	PROPN
gujaf-56	196	1	aut+	aut+	NOUN
gujaf-56	196	2	β7aip	β7aip	PROPN
gujaf-56	196	3	it	it	PRON
gujaf-56	196	4	eit	eit	PRON
gujaf-56	196	5	…	…	X
gujaf-56	196	6	…	…	PUNCT
gujaf-56	196	7	…	…	PUNCT
gujaf-56	196	8	…	…	PUNCT
gujaf-56	196	9	…	…	PUNCT
gujaf-56	196	10	…	…	PUNCT
gujaf-56	196	11	…	…	PUNCT
gujaf-56	196	12	…	…	PUNCT
gujaf-56	196	13	…	…	PUNCT
gujaf-56	196	14	…	…	PUNCT
gujaf-56	196	15	…	…	PUNCT
gujaf-56	196	16	…	…	PUNCT
gujaf-56	196	17	…	…	PUNCT
gujaf-56	196	18	…	…	PUNCT
gujaf-56	196	19	…	…	PUNCT
gujaf-56	196	20	…	…	PUNCT
gujaf-56	196	21	…	…	PUNCT
gujaf-56	196	22	…	…	PUNCT
gujaf-56	196	23	…	…	PUNCT
gujaf-56	196	24	…	…	PUNCT
gujaf-56	196	25	…	…	PUNCT
gujaf-56	196	26	…	…	PUNCT
gujaf-56	196	27	…	…	PUNCT
gujaf-56	196	28	…	…	PUNCT
gujaf-56	196	29	…	…	PUNCT
gujaf-56	196	30	…	…	PUNCT
gujaf-56	196	31	…	…	PUNCT
gujaf-56	196	32	…	…	PUNCT
gujaf-56	196	33	…	…	PUNCT
gujaf-56	196	34	…	…	PUNCT
gujaf-56	196	35	…	…	PUNCT
gujaf-56	196	36	…	…	PUNCT
gujaf-56	196	37	…	…	PUNCT
gujaf-56	196	38	…	…	PUNCT
gujaf-56	196	39	…	…	PUNCT
gujaf-56	196	40	…	…	PUNCT
gujaf-56	196	41	…	…	PUNCT
gujaf-56	196	42	…	…	PUNCT
gujaf-56	196	43	…	…	PUNCT
gujaf-56	196	44	…	…	PUNCT
gujaf-56	196	45	…	…	PUNCT
gujaf-56	196	46	…	…	PUNCT
gujaf-56	196	47	…	…	PUNCT
gujaf-56	196	48	…	…	PUNCT
gujaf-56	196	49	…	…	PUNCT
gujaf-56	196	50	…	…	PUNCT
gujaf-56	196	51	…	…	PUNCT
gujaf-56	196	52	…	…	PUNCT
gujaf-56	196	53	…	…	SYM
gujaf-56	196	54	1	1	NUM
gujaf-56	196	55	vaid	vaid	X
gujaf-56	196	56	=	=	SYM
gujaf-56	196	57	corporate	corporate	ADJ
gujaf-56	196	58	voluntary	voluntary	ADJ
gujaf-56	196	59	information	information	NOUN
gujaf-56	196	60	disclosure	disclosure	VERB
gujaf-56	196	61	βo	βo	X
gujaf-56	196	62	=	=	PUNCT
gujaf-56	196	63	constant	constant	ADJ
gujaf-56	196	64	β	β	X
gujaf-56	196	65	1βs	1βs	ADJ
gujaf-56	196	66	=	=	PUNCT
gujaf-56	197	1	coefficient	coefficient	NOUN
gujaf-56	197	2	of	of	ADP
gujaf-56	197	3	independent	independent	ADJ
gujaf-56	197	4	variables	variable	NOUN
gujaf-56	197	5	.	.	PUNCT
gujaf-56	198	1	fsz=	fsz=	ADJ
gujaf-56	198	2	firm	firm	ADJ
gujaf-56	198	3	size	size	NOUN
gujaf-56	198	4	.	.	PUNCT
gujaf-56	199	1	prf	prf	NOUN
gujaf-56	199	2	=	=	NOUN
gujaf-56	199	3	profitability	profitability	NOUN
gujaf-56	199	4	.	.	PUNCT
gujaf-56	200	1	liq	liq	NOUN
gujaf-56	200	2	=	=	SYM
gujaf-56	200	3	liquidity	liquidity	NOUN
gujaf-56	200	4	.	.	PUNCT
gujaf-56	201	1	lev	lev	NOUN
gujaf-56	201	2	=	=	SYM
gujaf-56	201	3	leverage	leverage	NOUN
gujaf-56	201	4	.	.	PUNCT
gujaf-56	202	1	age	age	NOUN
gujaf-56	202	2	=	=	SYM
gujaf-56	202	3	age	age	NOUN
gujaf-56	202	4	aut	aut	NOUN
gujaf-56	202	5	=	=	PUNCT
gujaf-56	202	6	audit	audit	NOUN
gujaf-56	202	7	type	type	NOUN
gujaf-56	202	8	aip	aip	PROPN
gujaf-56	202	9	=	=	PROPN
gujaf-56	202	10	asset	asset	NOUN
gujaf-56	202	11	in	in	ADP
gujaf-56	202	12	place	place	NOUN
gujaf-56	202	13	.	.	PUNCT
gujaf-56	203	1	i	i	PRON
gujaf-56	203	2	=	=	NOUN
gujaf-56	203	3	firm	firm	NOUN
gujaf-56	203	4	t	t	PROPN
gujaf-56	203	5	=	=	NOUN
gujaf-56	203	6	period	period	NOUN
gujaf-56	203	7	ε	ε	NOUN
gujaf-56	203	8	=	=	PUNCT
gujaf-56	203	9	term	term	NOUN
gujaf-56	203	10	error	error	NOUN
gujaf-56	203	11	.	.	PUNCT
gujaf-56	203	12	4	4	NUM
gujaf-56	203	13	results	result	NOUN
gujaf-56	203	14	and	and	CCONJ
gujaf-56	203	15	discussion	discussion	NOUN
gujaf-56	203	16	4.1	4.1	NUM
gujaf-56	203	17	descriptive	descriptive	ADJ
gujaf-56	203	18	statistics	statistic	NOUN
gujaf-56	203	19	the	the	DET
gujaf-56	203	20	descriptive	descriptive	ADJ
gujaf-56	203	21	statistics	statistic	NOUN
gujaf-56	203	22	of	of	ADP
gujaf-56	203	23	variables	variable	NOUN
gujaf-56	203	24	under	under	ADP
gujaf-56	203	25	study	study	NOUN
gujaf-56	203	26	were	be	AUX
gujaf-56	203	27	analyzed	analyze	VERB
gujaf-56	203	28	.	.	PUNCT
gujaf-56	204	1	the	the	DET
gujaf-56	204	2	description	description	NOUN
gujaf-56	204	3	of	of	ADP
gujaf-56	204	4	mean	mean	ADJ
gujaf-56	204	5	,	,	PUNCT
gujaf-56	204	6	standard	standard	ADJ
gujaf-56	204	7	deviation	deviation	NOUN
gujaf-56	204	8	,	,	PUNCT
gujaf-56	204	9	minimum	minimum	NOUN
gujaf-56	204	10	,	,	PUNCT
gujaf-56	204	11	and	and	CCONJ
gujaf-56	204	12	maximum	maximum	NOUN
gujaf-56	204	13	of	of	ADP
gujaf-56	204	14	dependent	dependent	ADJ
gujaf-56	204	15	and	and	CCONJ
gujaf-56	204	16	independent	independent	ADJ
gujaf-56	204	17	variables	variable	NOUN
gujaf-56	204	18	were	be	AUX
gujaf-56	204	19	computed	compute	VERB
gujaf-56	204	20	using	use	VERB
gujaf-56	204	21	stata	stata	PROPN
gujaf-56	204	22	version13	version13	PROPN
gujaf-56	204	23	.	.	PUNCT
gujaf-56	205	1	gusau	gusau	PROPN
gujaf-56	205	2	journal	journal	PROPN
gujaf-56	205	3	of	of	ADP
gujaf-56	205	4	accounting	accounting	NOUN
gujaf-56	205	5	and	and	CCONJ
gujaf-56	205	6	finance	finance	NOUN
gujaf-56	205	7	,	,	PUNCT
gujaf-56	205	8	vol	vol	NOUN
gujaf-56	205	9	.	.	PROPN
gujaf-56	205	10	2	2	NUM
gujaf-56	205	11	,	,	PUNCT
gujaf-56	205	12	issue	issue	NOUN
gujaf-56	205	13	1	1	NUM
gujaf-56	205	14	,	,	PUNCT
gujaf-56	205	15	april	april	PROPN
gujaf-56	205	16	,	,	PUNCT
gujaf-56	205	17	2021	2021	NUM
gujaf-56	205	18	11	11	NUM
gujaf-56	205	19	table	table	NOUN
gujaf-56	205	20	2	2	NUM
gujaf-56	205	21	:	:	PUNCT
gujaf-56	205	22	descriptive	descriptive	ADJ
gujaf-56	205	23	statistics	statistic	NOUN
gujaf-56	205	24	variable	variable	ADJ
gujaf-56	205	25	obs	obs	PROPN
gujaf-56	205	26	mean	mean	VERB
gujaf-56	205	27	minimum	minimum	ADJ
gujaf-56	205	28	maximum	maximum	ADJ
gujaf-56	205	29	std	std	NOUN
gujaf-56	205	30	.	.	PUNCT
gujaf-56	206	1	dev	dev	PROPN
gujaf-56	206	2	vaid	vaid	VERB
gujaf-56	206	3	150	150	NUM
gujaf-56	206	4	0.6894	0.6894	NUM
gujaf-56	206	5	0.5161	0.5161	NUM
gujaf-56	206	6	0.8065	0.8065	NUM
gujaf-56	206	7	0.0741	0.0741	NUM
gujaf-56	206	8	fsz	fsz	NOUN
gujaf-56	206	9	150	150	NUM
gujaf-56	206	10	7.4718	7.4718	NUM
gujaf-56	206	11	6.0374	6.0374	NUM
gujaf-56	206	12	9.2188	9.2188	NUM
gujaf-56	206	13	0.6356	0.6356	NUM
gujaf-56	206	14	prt	prt	NOUN
gujaf-56	206	15	150	150	NUM
gujaf-56	206	16	0.1021	0.1021	NUM
gujaf-56	206	17	-0.1807	-0.1807	PUNCT
gujaf-56	206	18	0.3759	0.3759	NUM
gujaf-56	206	19	0.0927	0.0927	NUM
gujaf-56	206	20	liq	liq	NOUN
gujaf-56	206	21	150	150	NUM
gujaf-56	206	22	1.2072	1.2072	NUM
gujaf-56	206	23	0.0969	0.0969	NUM
gujaf-56	206	24	2.3257	2.3257	NUM
gujaf-56	206	25	0.5002	0.5002	NUM
gujaf-56	206	26	lev	lev	NOUN
gujaf-56	206	27	150	150	NUM
gujaf-56	206	28	0.5095	0.5095	NUM
gujaf-56	206	29	0.0659	0.0659	NUM
gujaf-56	206	30	0.7967	0.7967	NUM
gujaf-56	206	31	0.1649	0.1649	NUM
gujaf-56	206	32	age	age	NOUN
gujaf-56	206	33	150	150	NUM
gujaf-56	206	34	33.100	33.100	NUM
gujaf-56	206	35	3.0000	3.0000	NUM
gujaf-56	206	36	54,000	54,000	NUM
gujaf-56	206	37	10.952	10.952	NUM
gujaf-56	206	38	aut	aut	NOUN
gujaf-56	206	39	150	150	NUM
gujaf-56	206	40	0.8000	0.8000	NUM
gujaf-56	206	41	0.0000	0.0000	NUM
gujaf-56	206	42	1.0000	1.0000	NUM
gujaf-56	206	43	0.4013	0.4013	NUM
gujaf-56	206	44	aip	aip	PROPN
gujaf-56	206	45	150	150	NUM
gujaf-56	206	46	0.4434	0.4434	NUM
gujaf-56	206	47	0.1122	0.1122	NUM
gujaf-56	206	48	0.6972	0.6972	NUM
gujaf-56	206	49	0.1591	0.1591	NUM
gujaf-56	206	50	source	source	NOUN
gujaf-56	206	51	:	:	PUNCT
gujaf-56	206	52	stata	stata	PROPN
gujaf-56	206	53	output	output	NOUN
gujaf-56	206	54	,	,	PUNCT
gujaf-56	206	55	2020	2020	NUM
gujaf-56	206	56	table	table	NOUN
gujaf-56	206	57	2	2	NUM
gujaf-56	206	58	,	,	PUNCT
gujaf-56	206	59	describecorporate	describecorporate	VERB
gujaf-56	206	60	voluntary	voluntary	ADJ
gujaf-56	206	61	information	information	NOUN
gujaf-56	206	62	disclosure	disclosure	NOUN
gujaf-56	206	63	practices	practice	NOUN
gujaf-56	206	64	for	for	ADP
gujaf-56	206	65	the	the	DET
gujaf-56	206	66	sampled	sample	VERB
gujaf-56	206	67	firms	firm	NOUN
gujaf-56	206	68	.	.	PUNCT
gujaf-56	207	1	the	the	DET
gujaf-56	207	2	average	average	ADJ
gujaf-56	207	3	corporate	corporate	ADJ
gujaf-56	207	4	voluntary	voluntary	ADJ
gujaf-56	207	5	information	information	NOUN
gujaf-56	207	6	disclosure	disclosure	NOUN
gujaf-56	207	7	for	for	ADP
gujaf-56	207	8	listed	list	VERB
gujaf-56	207	9	industrial	industrial	ADJ
gujaf-56	207	10	goods	good	NOUN
gujaf-56	207	11	firms	firm	NOUN
gujaf-56	207	12	in	in	ADP
gujaf-56	207	13	nigeria	nigeria	PROPN
gujaf-56	207	14	for	for	ADP
gujaf-56	207	15	the	the	DET
gujaf-56	207	16	period	period	NOUN
gujaf-56	207	17	of	of	ADP
gujaf-56	207	18	ten	ten	NUM
gujaf-56	207	19	(	(	PUNCT
gujaf-56	207	20	10	10	NUM
gujaf-56	207	21	)	)	PUNCT
gujaf-56	207	22	years	year	NOUN
gujaf-56	207	23	2010	2010	NUM
gujaf-56	207	24	-	-	SYM
gujaf-56	207	25	2019	2019	NUM
gujaf-56	207	26	was	be	AUX
gujaf-56	207	27	69	69	NUM
gujaf-56	207	28	%	%	NOUN
gujaf-56	207	29	of	of	ADP
gujaf-56	207	30	the	the	DET
gujaf-56	207	31	key	key	ADJ
gujaf-56	207	32	items	item	NOUN
gujaf-56	207	33	of	of	ADP
gujaf-56	207	34	93	93	NUM
gujaf-56	207	35	corporate	corporate	ADJ
gujaf-56	207	36	voluntary	voluntary	ADJ
gujaf-56	207	37	information	information	NOUN
gujaf-56	207	38	disclosure	disclosure	NOUN
gujaf-56	207	39	with	with	ADP
gujaf-56	207	40	standard	standard	ADJ
gujaf-56	207	41	deviation	deviation	NOUN
gujaf-56	207	42	of	of	ADP
gujaf-56	207	43	0.074	0.074	NUM
gujaf-56	207	44	this	this	PRON
gujaf-56	207	45	signifying	signify	VERB
gujaf-56	207	46	that	that	SCONJ
gujaf-56	207	47	the	the	DET
gujaf-56	207	48	data	datum	NOUN
gujaf-56	207	49	deviate	deviate	VERB
gujaf-56	207	50	from	from	ADP
gujaf-56	207	51	the	the	DET
gujaf-56	207	52	mean	mean	ADJ
gujaf-56	207	53	value	value	NOUN
gujaf-56	207	54	by	by	ADP
gujaf-56	207	55	7	7	NUM
gujaf-56	207	56	%	%	NOUN
gujaf-56	207	57	.	.	PUNCT
gujaf-56	208	1	from	from	ADP
gujaf-56	208	2	the	the	DET
gujaf-56	208	3	results	result	NOUN
gujaf-56	208	4	,	,	PUNCT
gujaf-56	208	5	it	it	PRON
gujaf-56	208	6	can	can	AUX
gujaf-56	208	7	be	be	AUX
gujaf-56	208	8	inferred	infer	VERB
gujaf-56	208	9	that	that	SCONJ
gujaf-56	208	10	there	there	PRON
gujaf-56	208	11	is	be	VERB
gujaf-56	208	12	no	no	DET
gujaf-56	208	13	wide	wide	ADJ
gujaf-56	208	14	dispersion	dispersion	NOUN
gujaf-56	208	15	between	between	ADP
gujaf-56	208	16	the	the	DET
gujaf-56	208	17	mean	mean	NOUN
gujaf-56	208	18	and	and	CCONJ
gujaf-56	208	19	the	the	DET
gujaf-56	208	20	standard	standard	ADJ
gujaf-56	208	21	deviation	deviation	NOUN
gujaf-56	208	22	.	.	PUNCT
gujaf-56	209	1	the	the	DET
gujaf-56	209	2	mean	mean	ADJ
gujaf-56	209	3	value	value	NOUN
gujaf-56	209	4	revealed	reveal	VERB
gujaf-56	209	5	that	that	SCONJ
gujaf-56	209	6	the	the	DET
gujaf-56	209	7	average	average	ADJ
gujaf-56	209	8	disclosure	disclosure	NOUN
gujaf-56	209	9	of	of	ADP
gujaf-56	209	10	voluntary	voluntary	ADJ
gujaf-56	209	11	information	information	NOUN
gujaf-56	209	12	in	in	ADP
gujaf-56	209	13	the	the	DET
gujaf-56	209	14	financial	financial	ADJ
gujaf-56	209	15	statement	statement	NOUN
gujaf-56	209	16	of	of	ADP
gujaf-56	209	17	listed	list	VERB
gujaf-56	209	18	industrial	industrial	ADJ
gujaf-56	209	19	goods	good	NOUN
gujaf-56	209	20	firms	firm	NOUN
gujaf-56	209	21	in	in	ADP
gujaf-56	209	22	nigeria	nigeria	PROPN
gujaf-56	209	23	is	be	AUX
gujaf-56	209	24	69	69	NUM
gujaf-56	209	25	%	%	NOUN
gujaf-56	209	26	.	.	PUNCT
gujaf-56	210	1	the	the	DET
gujaf-56	210	2	table	table	NOUN
gujaf-56	210	3	2	2	NUM
gujaf-56	210	4	revealed	reveal	VERB
gujaf-56	210	5	that	that	SCONJ
gujaf-56	210	6	minimum	minimum	ADJ
gujaf-56	210	7	corporate	corporate	ADJ
gujaf-56	210	8	voluntary	voluntary	ADJ
gujaf-56	210	9	information	information	NOUN
gujaf-56	210	10	disclosure	disclosure	NOUN
gujaf-56	210	11	is	be	AUX
gujaf-56	210	12	0.52	0.52	NUM
gujaf-56	210	13	with	with	ADP
gujaf-56	210	14	maximum	maximum	NOUN
gujaf-56	210	15	of	of	ADP
gujaf-56	210	16	0.81	0.81	NUM
gujaf-56	210	17	.	.	PUNCT
gujaf-56	211	1	this	this	PRON
gujaf-56	211	2	implies	imply	VERB
gujaf-56	211	3	that	that	SCONJ
gujaf-56	211	4	minimum	minimum	ADJ
gujaf-56	211	5	information	information	NOUN
gujaf-56	211	6	discloses	disclose	VERB
gujaf-56	211	7	by	by	ADP
gujaf-56	211	8	listed	list	VERB
gujaf-56	211	9	industrial	industrial	ADJ
gujaf-56	211	10	goods	good	NOUN
gujaf-56	211	11	firms	firm	NOUN
gujaf-56	211	12	in	in	ADP
gujaf-56	211	13	nigeria	nigeria	PROPN
gujaf-56	211	14	in	in	ADP
gujaf-56	211	15	their	their	PRON
gujaf-56	211	16	annual	annual	ADJ
gujaf-56	211	17	reports	report	NOUN
gujaf-56	211	18	and	and	CCONJ
gujaf-56	211	19	account	account	NOUN
gujaf-56	211	20	during	during	ADP
gujaf-56	211	21	the	the	DET
gujaf-56	211	22	period	period	NOUN
gujaf-56	211	23	of	of	ADP
gujaf-56	211	24	study	study	NOUN
gujaf-56	211	25	is	be	AUX
gujaf-56	211	26	52	52	NUM
gujaf-56	211	27	%	%	NOUN
gujaf-56	211	28	and	and	CCONJ
gujaf-56	211	29	maximum	maximum	NOUN
gujaf-56	211	30	of	of	ADP
gujaf-56	211	31	81	81	NUM
gujaf-56	211	32	%	%	NOUN
gujaf-56	211	33	.	.	PUNCT
gujaf-56	212	1	from	from	ADP
gujaf-56	212	2	the	the	DET
gujaf-56	212	3	descriptive	descriptive	ADJ
gujaf-56	212	4	statistics	statistic	NOUN
gujaf-56	212	5	in	in	ADP
gujaf-56	212	6	table	table	NOUN
gujaf-56	212	7	2	2	NUM
gujaf-56	212	8	,	,	PUNCT
gujaf-56	212	9	it	it	PRON
gujaf-56	212	10	can	can	AUX
gujaf-56	212	11	be	be	AUX
gujaf-56	212	12	seen	see	VERB
gujaf-56	212	13	that	that	SCONJ
gujaf-56	212	14	the	the	DET
gujaf-56	212	15	average	average	ADJ
gujaf-56	212	16	total	total	ADJ
gujaf-56	212	17	assets	asset	NOUN
gujaf-56	212	18	of	of	ADP
gujaf-56	212	19	listed	list	VERB
gujaf-56	212	20	industrial	industrial	ADJ
gujaf-56	212	21	goodsfirms	goodsfirm	NOUN
gujaf-56	212	22	in	in	ADP
gujaf-56	212	23	nigeria	nigeria	PROPN
gujaf-56	212	24	stood	stand	VERB
gujaf-56	212	25	at	at	ADP
gujaf-56	212	26	₦	₦	PROPN
gujaf-56	212	27	7.45	7.45	NUM
gujaf-56	212	28	with	with	ADP
gujaf-56	212	29	standard	standard	ADJ
gujaf-56	212	30	deviation	deviation	NOUN
gujaf-56	212	31	of	of	ADP
gujaf-56	212	32	0.64	0.64	NUM
gujaf-56	212	33	which	which	PRON
gujaf-56	212	34	indicates	indicate	VERB
gujaf-56	212	35	that	that	SCONJ
gujaf-56	212	36	there	there	PRON
gujaf-56	212	37	a	a	DET
gujaf-56	212	38	wider	wide	ADJ
gujaf-56	212	39	range	range	NOUN
gujaf-56	212	40	of	of	ADP
gujaf-56	212	41	disparity	disparity	NOUN
gujaf-56	212	42	with	with	ADP
gujaf-56	212	43	the	the	DET
gujaf-56	212	44	mean	mean	NOUN
gujaf-56	212	45	.	.	PUNCT
gujaf-56	213	1	this	this	PRON
gujaf-56	213	2	signifying	signify	VERB
gujaf-56	213	3	that	that	SCONJ
gujaf-56	213	4	the	the	DET
gujaf-56	213	5	average	average	ADJ
gujaf-56	213	6	total	total	ADJ
gujaf-56	213	7	assets	asset	NOUN
gujaf-56	213	8	of	of	ADP
gujaf-56	213	9	listed	list	VERB
gujaf-56	213	10	industrial	industrial	ADJ
gujaf-56	213	11	goods	good	NOUN
gujaf-56	213	12	firms	firm	NOUN
gujaf-56	213	13	in	in	ADP
gujaf-56	213	14	nigeria	nigeria	PROPN
gujaf-56	213	15	have	have	VERB
gujaf-56	213	16	₦	₦	PROPN
gujaf-56	213	17	7.45	7.45	NUM
gujaf-56	213	18	billion	billion	NUM
gujaf-56	213	19	with	with	ADP
gujaf-56	213	20	standard	standard	ADJ
gujaf-56	213	21	deviation	deviation	NOUN
gujaf-56	213	22	of	of	ADP
gujaf-56	213	23	₦	₦	ADV
gujaf-56	213	24	0.64	0.64	NUM
gujaf-56	213	25	billion	billion	NUM
gujaf-56	213	26	.	.	PUNCT
gujaf-56	214	1	it	it	PRON
gujaf-56	214	2	can	can	AUX
gujaf-56	214	3	be	be	AUX
gujaf-56	214	4	seen	see	VERB
gujaf-56	214	5	from	from	ADP
gujaf-56	214	6	result	result	NOUN
gujaf-56	214	7	that	that	SCONJ
gujaf-56	214	8	sampled	sample	VERB
gujaf-56	214	9	industrial	industrial	ADJ
gujaf-56	214	10	goods	good	NOUN
gujaf-56	214	11	firms	firm	NOUN
gujaf-56	214	12	in	in	ADP
gujaf-56	214	13	nigeria	nigeria	PROPN
gujaf-56	214	14	has	have	VERB
gujaf-56	214	15	a	a	DET
gujaf-56	214	16	minimum	minimum	ADJ
gujaf-56	214	17	value	value	NOUN
gujaf-56	214	18	of	of	ADP
gujaf-56	214	19	6.0374	6.0374	NUM
gujaf-56	214	20	with	with	ADP
gujaf-56	214	21	maximum	maximum	ADJ
gujaf-56	214	22	value	value	NOUN
gujaf-56	214	23	of	of	ADP
gujaf-56	214	24	9.2188	9.2188	NUM
gujaf-56	214	25	,	,	PUNCT
gujaf-56	214	26	this	this	PRON
gujaf-56	214	27	signifying	signify	VERB
gujaf-56	214	28	that	that	PRON
gujaf-56	214	29	minimum	minimum	ADJ
gujaf-56	214	30	total	total	ADJ
gujaf-56	214	31	assets	asset	NOUN
gujaf-56	214	32	of	of	ADP
gujaf-56	214	33	sampled	sample	VERB
gujaf-56	214	34	listed	list	VERB
gujaf-56	214	35	industrial	industrial	ADJ
gujaf-56	214	36	goods	good	NOUN
gujaf-56	214	37	firms	firm	NOUN
gujaf-56	214	38	in	in	ADP
gujaf-56	214	39	nigeria	nigeria	PROPN
gujaf-56	214	40	is	be	AUX
gujaf-56	214	41	₦	₦	PROPN
gujaf-56	214	42	6.0374	6.0374	NUM
gujaf-56	214	43	billion	billion	NUM
gujaf-56	214	44	and	and	CCONJ
gujaf-56	214	45	maximum	maximum	ADJ
gujaf-56	214	46	total	total	ADJ
gujaf-56	214	47	assets	asset	NOUN
gujaf-56	214	48	value	value	NOUN
gujaf-56	214	49	for	for	ADP
gujaf-56	214	50	listed	list	VERB
gujaf-56	214	51	industrial	industrial	ADJ
gujaf-56	214	52	goods	good	NOUN
gujaf-56	214	53	companies	company	NOUN
gujaf-56	214	54	in	in	ADP
gujaf-56	214	55	nigeria	nigeria	PROPN
gujaf-56	214	56	is	be	AUX
gujaf-56	214	57	₦	₦	ADV
gujaf-56	214	58	9.2188	9.2188	NUM
gujaf-56	214	59	billion	billion	NUM
gujaf-56	214	60	during	during	ADP
gujaf-56	214	61	the	the	DET
gujaf-56	214	62	period	period	NOUN
gujaf-56	214	63	under	under	ADP
gujaf-56	214	64	the	the	DET
gujaf-56	214	65	review	review	NOUN
gujaf-56	214	66	.	.	PUNCT
gujaf-56	215	1	in	in	ADP
gujaf-56	215	2	addition	addition	NOUN
gujaf-56	215	3	,	,	PUNCT
gujaf-56	215	4	the	the	DET
gujaf-56	215	5	table	table	NOUN
gujaf-56	215	6	2	2	NUM
gujaf-56	215	7	showed	show	VERB
gujaf-56	215	8	that	that	SCONJ
gujaf-56	215	9	average	average	ADJ
gujaf-56	215	10	profitability	profitability	NOUN
gujaf-56	215	11	of	of	ADP
gujaf-56	215	12	0.1021	0.1021	NUM
gujaf-56	215	13	with	with	ADP
gujaf-56	215	14	standard	standard	ADJ
gujaf-56	215	15	deviation	deviation	NOUN
gujaf-56	215	16	of	of	ADP
gujaf-56	215	17	0.0927	0.0927	NUM
gujaf-56	215	18	.	.	PUNCT
gujaf-56	216	1	which	which	PRON
gujaf-56	216	2	implies	imply	VERB
gujaf-56	216	3	that	that	SCONJ
gujaf-56	216	4	the	the	DET
gujaf-56	216	5	average	average	ADJ
gujaf-56	216	6	profitability	profitability	NOUN
gujaf-56	216	7	of	of	ADP
gujaf-56	216	8	sampled	sample	VERB
gujaf-56	216	9	firms	firm	NOUN
gujaf-56	216	10	is	be	AUX
gujaf-56	216	11	₦	₦	ADV
gujaf-56	216	12	0.1021	0.1021	NUM
gujaf-56	216	13	billion	billion	NUM
gujaf-56	216	14	with	with	ADP
gujaf-56	216	15	a	a	DET
gujaf-56	216	16	standard	standard	ADJ
gujaf-56	216	17	deviation	deviation	NOUN
gujaf-56	216	18	of	of	ADP
gujaf-56	216	19	₦	₦	PROPN
gujaf-56	216	20	0.0927	0.0927	NUM
gujaf-56	216	21	billion	billion	NUM
gujaf-56	216	22	.	.	PUNCT
gujaf-56	217	1	this	this	PRON
gujaf-56	217	2	implies	imply	VERB
gujaf-56	217	3	that	that	SCONJ
gujaf-56	217	4	there	there	PRON
gujaf-56	217	5	is	be	VERB
gujaf-56	217	6	no	no	DET
gujaf-56	217	7	wide	wide	ADJ
gujaf-56	217	8	dispersion	dispersion	NOUN
gujaf-56	217	9	between	between	ADP
gujaf-56	217	10	the	the	DET
gujaf-56	217	11	mean	mean	ADJ
gujaf-56	217	12	and	and	CCONJ
gujaf-56	217	13	standard	standard	ADJ
gujaf-56	217	14	deviation	deviation	NOUN
gujaf-56	217	15	.	.	PUNCT
gujaf-56	218	1	the	the	DET
gujaf-56	218	2	minimum	minimum	NOUN
gujaf-56	218	3	and	and	CCONJ
gujaf-56	218	4	maximum	maximum	NOUN
gujaf-56	218	5	of	of	ADP
gujaf-56	218	6	-0.1807	-0.1807	NOUN
gujaf-56	218	7	and	and	CCONJ
gujaf-56	218	8	0.3759	0.3759	NUM
gujaf-56	218	9	respectively	respectively	ADV
gujaf-56	218	10	.	.	PUNCT
gujaf-56	219	1	this	this	PRON
gujaf-56	219	2	signifying	signify	VERB
gujaf-56	219	3	that	that	SCONJ
gujaf-56	219	4	the	the	DET
gujaf-56	219	5	sampled	sample	VERB
gujaf-56	219	6	firms	firm	NOUN
gujaf-56	219	7	have	have	VERB
gujaf-56	219	8	a	a	DET
gujaf-56	219	9	minimum	minimum	ADJ
gujaf-56	219	10	value	value	NOUN
gujaf-56	219	11	of	of	ADP
gujaf-56	219	12	₦	₦	X
gujaf-56	219	13	01807	01807	NUM
gujaf-56	219	14	billion	billion	NUM
gujaf-56	219	15	and	and	CCONJ
gujaf-56	219	16	maximum	maximum	ADJ
gujaf-56	219	17	reported	report	VERB
gujaf-56	219	18	of	of	ADP
gujaf-56	219	19	₦	₦	X
gujaf-56	219	20	0.3759	0.3759	NUM
gujaf-56	219	21	billion	billion	NUM
gujaf-56	219	22	within	within	ADP
gujaf-56	219	23	a	a	DET
gujaf-56	219	24	period	period	NOUN
gujaf-56	219	25	of	of	ADP
gujaf-56	219	26	the	the	DET
gujaf-56	219	27	study.the	study.the	DET
gujaf-56	219	28	summary	summary	NOUN
gujaf-56	219	29	statistics	statistic	NOUN
gujaf-56	219	30	with	with	ADP
gujaf-56	219	31	respect	respect	NOUN
gujaf-56	219	32	to	to	ADP
gujaf-56	219	33	liquidity	liquidity	NOUN
gujaf-56	219	34	has	have	VERB
gujaf-56	219	35	a	a	DET
gujaf-56	219	36	mean	mean	ADJ
gujaf-56	219	37	value	value	NOUN
gujaf-56	219	38	of	of	ADP
gujaf-56	219	39	1.23	1.23	NUM
gujaf-56	219	40	with	with	ADP
gujaf-56	219	41	standard	standard	ADJ
gujaf-56	219	42	deviation	deviation	NOUN
gujaf-56	219	43	of	of	ADP
gujaf-56	219	44	0.54	0.54	NUM
gujaf-56	219	45	,	,	PUNCT
gujaf-56	219	46	this	this	PRON
gujaf-56	219	47	indicates	indicate	VERB
gujaf-56	219	48	that	that	SCONJ
gujaf-56	219	49	there	there	PRON
gujaf-56	219	50	is	be	VERB
gujaf-56	219	51	no	no	DET
gujaf-56	219	52	wide	wide	ADJ
gujaf-56	219	53	disparity	disparity	NOUN
gujaf-56	219	54	in	in	ADP
gujaf-56	219	55	the	the	DET
gujaf-56	219	56	level	level	NOUN
gujaf-56	219	57	of	of	ADP
gujaf-56	219	58	liquidity	liquidity	NOUN
gujaf-56	219	59	among	among	ADP
gujaf-56	219	60	listed	list	VERB
gujaf-56	219	61	industrial	industrial	ADJ
gujaf-56	219	62	goods	good	NOUN
gujaf-56	219	63	companies	company	NOUN
gujaf-56	219	64	in	in	ADP
gujaf-56	219	65	nigeriathis	nigeriathis	PRON
gujaf-56	219	66	suggests	suggest	NOUN
gujaf-56	219	67	that	that	SCONJ
gujaf-56	219	68	on	on	ADP
gujaf-56	219	69	average	average	ADJ
gujaf-56	219	70	the	the	DET
gujaf-56	219	71	sampled	sample	VERB
gujaf-56	219	72	firms	firm	NOUN
gujaf-56	219	73	has	have	AUX
gujaf-56	219	74	liquid	liquid	ADJ
gujaf-56	219	75	cash	cash	NOUN
gujaf-56	219	76	to	to	PART
gujaf-56	219	77	settle	settle	VERB
gujaf-56	219	78	its	its	PRON
gujaf-56	219	79	current	current	ADJ
gujaf-56	219	80	liabilities	liability	NOUN
gujaf-56	219	81	by	by	ADP
gujaf-56	219	82	123%the	123%the	DET
gujaf-56	219	83	descriptive	descriptive	ADJ
gujaf-56	219	84	also	also	ADV
gujaf-56	219	85	shows	show	VERB
gujaf-56	219	86	that	that	SCONJ
gujaf-56	219	87	the	the	DET
gujaf-56	219	88	sampled	sample	VERB
gujaf-56	219	89	firms	firm	NOUN
gujaf-56	219	90	have	have	VERB
gujaf-56	219	91	ability	ability	NOUN
gujaf-56	219	92	to	to	PART
gujaf-56	219	93	settle	settle	VERB
gujaf-56	219	94	its	its	PRON
gujaf-56	219	95	minimum	minimum	ADJ
gujaf-56	219	96	current	current	ADJ
gujaf-56	219	97	liabilities	liability	NOUN
gujaf-56	219	98	of	of	ADP
gujaf-56	219	99	9	9	NUM
gujaf-56	219	100	.	.	PUNCT
gujaf-56	220	1	6%and	6%and	NUM
gujaf-56	220	2	maximum	maximum	NOUN
gujaf-56	220	3	capacityto	capacityto	PROPN
gujaf-56	220	4	settle	settle	VERB
gujaf-56	220	5	its	its	PRON
gujaf-56	220	6	current	current	ADJ
gujaf-56	220	7	liabilities	liability	NOUN
gujaf-56	220	8	269%respectively	269%respectively	PRON
gujaf-56	220	9	.	.	PUNCT
gujaf-56	221	1	gusau	gusau	PROPN
gujaf-56	221	2	journal	journal	PROPN
gujaf-56	221	3	of	of	ADP
gujaf-56	221	4	accounting	accounting	NOUN
gujaf-56	221	5	and	and	CCONJ
gujaf-56	221	6	finance	finance	NOUN
gujaf-56	221	7	,	,	PUNCT
gujaf-56	221	8	vol	vol	NOUN
gujaf-56	221	9	.	.	PROPN
gujaf-56	221	10	2	2	NUM
gujaf-56	221	11	,	,	PUNCT
gujaf-56	221	12	issue	issue	NOUN
gujaf-56	221	13	1	1	NUM
gujaf-56	221	14	,	,	PUNCT
gujaf-56	221	15	april	april	PROPN
gujaf-56	221	16	,	,	PUNCT
gujaf-56	221	17	2021	2021	NUM
gujaf-56	221	18	12	12	NUM
gujaf-56	221	19	from	from	ADP
gujaf-56	221	20	table	table	NOUN
gujaf-56	221	21	2	2	NUM
gujaf-56	221	22	,	,	PUNCT
gujaf-56	221	23	it	it	PRON
gujaf-56	221	24	can	can	AUX
gujaf-56	221	25	be	be	AUX
gujaf-56	221	26	observed	observe	VERB
gujaf-56	221	27	that	that	SCONJ
gujaf-56	221	28	the	the	DET
gujaf-56	221	29	average	average	ADJ
gujaf-56	221	30	value	value	NOUN
gujaf-56	221	31	of	of	ADP
gujaf-56	221	32	leverage	leverage	NOUN
gujaf-56	221	33	is	be	AUX
gujaf-56	221	34	51	51	NUM
gujaf-56	221	35	%	%	NOUN
gujaf-56	221	36	from	from	ADP
gujaf-56	221	37	the	the	DET
gujaf-56	221	38	average	average	ADJ
gujaf-56	221	39	value	value	NOUN
gujaf-56	221	40	of	of	ADP
gujaf-56	221	41	0.51	0.51	NUM
gujaf-56	221	42	with	with	ADP
gujaf-56	221	43	standard	standard	ADJ
gujaf-56	221	44	deviation	deviation	NOUN
gujaf-56	221	45	of	of	ADP
gujaf-56	221	46	0.21	0.21	NUM
gujaf-56	221	47	.	.	PUNCT
gujaf-56	222	1	this	this	PRON
gujaf-56	222	2	indicates	indicate	VERB
gujaf-56	222	3	that	that	SCONJ
gujaf-56	222	4	there	there	PRON
gujaf-56	222	5	is	be	VERB
gujaf-56	222	6	low	low	ADJ
gujaf-56	222	7	level	level	NOUN
gujaf-56	222	8	of	of	ADP
gujaf-56	222	9	dispersion	dispersion	NOUN
gujaf-56	222	10	with	with	ADP
gujaf-56	222	11	the	the	DET
gujaf-56	222	12	mean	mean	NOUN
gujaf-56	222	13	.	.	PUNCT
gujaf-56	223	1	this	this	PRON
gujaf-56	223	2	signifying	signify	VERB
gujaf-56	223	3	that	that	SCONJ
gujaf-56	223	4	debt	debt	NOUN
gujaf-56	223	5	financing	financing	NOUN
gujaf-56	223	6	is	be	AUX
gujaf-56	223	7	done	do	VERB
gujaf-56	223	8	against	against	ADP
gujaf-56	223	9	total	total	ADJ
gujaf-56	223	10	assets	asset	NOUN
gujaf-56	223	11	in	in	ADP
gujaf-56	223	12	listed	list	VERB
gujaf-56	223	13	industrial	industrial	ADJ
gujaf-56	223	14	goods	good	NOUN
gujaf-56	223	15	firms	firm	NOUN
gujaf-56	223	16	in	in	ADP
gujaf-56	223	17	nigeria	nigeria	PROPN
gujaf-56	223	18	over	over	ADP
gujaf-56	223	19	the	the	DET
gujaf-56	223	20	period	period	NOUN
gujaf-56	223	21	of	of	ADP
gujaf-56	223	22	the	the	DET
gujaf-56	223	23	study	study	NOUN
gujaf-56	223	24	and	and	CCONJ
gujaf-56	223	25	the	the	DET
gujaf-56	223	26	minimum	minimum	ADJ
gujaf-56	223	27	and	and	CCONJ
gujaf-56	223	28	maximum	maximum	ADJ
gujaf-56	223	29	value	value	NOUN
gujaf-56	223	30	of	of	ADP
gujaf-56	223	31	0.04	0.04	NUM
gujaf-56	223	32	and	and	CCONJ
gujaf-56	223	33	0.88	0.88	NUM
gujaf-56	223	34	respectively	respectively	ADV
gujaf-56	223	35	.	.	PUNCT
gujaf-56	224	1	this	this	PRON
gujaf-56	224	2	suggests	suggest	VERB
gujaf-56	224	3	that	that	SCONJ
gujaf-56	224	4	the	the	DET
gujaf-56	224	5	minimum	minimum	ADJ
gujaf-56	224	6	debt	debt	NOUN
gujaf-56	224	7	by	by	ADP
gujaf-56	224	8	the	the	DET
gujaf-56	224	9	sampled	sample	VERB
gujaf-56	224	10	firms	firm	NOUN
gujaf-56	224	11	is	be	AUX
gujaf-56	224	12	₦	₦	ADV
gujaf-56	224	13	0.04	0.04	NUM
gujaf-56	224	14	billion	billion	NUM
gujaf-56	224	15	with	with	ADP
gujaf-56	224	16	a	a	DET
gujaf-56	224	17	maximum	maximum	NOUN
gujaf-56	224	18	of	of	ADP
gujaf-56	224	19	₦	₦	PROPN
gujaf-56	224	20	0.88	0.88	NUM
gujaf-56	224	21	billion	billion	NUM
gujaf-56	224	22	.	.	PUNCT
gujaf-56	225	1	it	it	PRON
gujaf-56	225	2	can	can	AUX
gujaf-56	225	3	,	,	PUNCT
gujaf-56	225	4	also	also	ADV
gujaf-56	225	5	,	,	PUNCT
gujaf-56	225	6	be	be	AUX
gujaf-56	225	7	observed	observe	VERB
gujaf-56	225	8	from	from	ADP
gujaf-56	225	9	the	the	DET
gujaf-56	225	10	result	result	NOUN
gujaf-56	225	11	of	of	ADP
gujaf-56	225	12	descriptive	descriptive	ADJ
gujaf-56	225	13	statistics	statistic	NOUN
gujaf-56	225	14	firm	firm	ADJ
gujaf-56	225	15	age	age	NOUN
gujaf-56	225	16	has	have	VERB
gujaf-56	225	17	an	an	DET
gujaf-56	225	18	average	average	ADJ
gujaf-56	225	19	value	value	NOUN
gujaf-56	225	20	of	of	ADP
gujaf-56	225	21	samples	sample	NOUN
gujaf-56	225	22	firms	firm	NOUN
gujaf-56	225	23	is	be	AUX
gujaf-56	225	24	33	33	NUM
gujaf-56	225	25	years	year	NOUN
gujaf-56	225	26	with	with	ADP
gujaf-56	225	27	standard	standard	ADJ
gujaf-56	225	28	deviation	deviation	NOUN
gujaf-56	225	29	of	of	ADP
gujaf-56	225	30	10	10	NUM
gujaf-56	225	31	years	year	NOUN
gujaf-56	225	32	.	.	PUNCT
gujaf-56	226	1	this	this	PRON
gujaf-56	226	2	is	be	AUX
gujaf-56	226	3	signifying	signify	VERB
gujaf-56	226	4	that	that	SCONJ
gujaf-56	226	5	there	there	PRON
gujaf-56	226	6	is	be	VERB
gujaf-56	226	7	no	no	DET
gujaf-56	226	8	wide	wide	ADJ
gujaf-56	226	9	range	range	NOUN
gujaf-56	226	10	of	of	ADP
gujaf-56	226	11	difference	difference	NOUN
gujaf-56	226	12	with	with	ADP
gujaf-56	226	13	the	the	DET
gujaf-56	226	14	mean	mean	NOUN
gujaf-56	226	15	,	,	PUNCT
gujaf-56	226	16	the	the	DET
gujaf-56	226	17	result	result	NOUN
gujaf-56	226	18	shows	show	VERB
gujaf-56	226	19	a	a	DET
gujaf-56	226	20	minimum	minimum	ADJ
gujaf-56	226	21	number	number	NOUN
gujaf-56	226	22	of	of	ADP
gujaf-56	226	23	years	year	NOUN
gujaf-56	226	24	quoted	quote	VERB
gujaf-56	226	25	in	in	ADP
gujaf-56	226	26	the	the	DET
gujaf-56	226	27	nigerian	nigerian	ADJ
gujaf-56	226	28	stock	stock	NOUN
gujaf-56	226	29	exchange	exchange	NOUN
gujaf-56	226	30	is	be	AUX
gujaf-56	226	31	3	3	NUM
gujaf-56	226	32	years	year	NOUN
gujaf-56	226	33	and	and	CCONJ
gujaf-56	226	34	maximum	maximum	ADJ
gujaf-56	226	35	number	number	NOUN
gujaf-56	226	36	of	of	ADP
gujaf-56	226	37	years	year	NOUN
gujaf-56	226	38	is	be	AUX
gujaf-56	226	39	54	54	NUM
gujaf-56	226	40	.	.	PUNCT
gujaf-56	227	1	also	also	ADV
gujaf-56	227	2	,	,	PUNCT
gujaf-56	227	3	table	table	NOUN
gujaf-56	227	4	4.1	4.1	NUM
gujaf-56	227	5	revealed	reveal	VERB
gujaf-56	227	6	that	that	SCONJ
gujaf-56	227	7	auditor	auditor	NOUN
gujaf-56	227	8	type	type	NOUN
gujaf-56	227	9	has	have	VERB
gujaf-56	227	10	a	a	DET
gujaf-56	227	11	mean	mean	ADJ
gujaf-56	227	12	value	value	NOUN
gujaf-56	227	13	of	of	ADP
gujaf-56	227	14	8.0	8.0	NUM
gujaf-56	227	15	with	with	ADP
gujaf-56	227	16	a	a	DET
gujaf-56	227	17	standard	standard	ADJ
gujaf-56	227	18	deviation	deviation	NOUN
gujaf-56	227	19	of	of	ADP
gujaf-56	227	20	0.4013	0.4013	NUM
gujaf-56	227	21	.	.	PUNCT
gujaf-56	228	1	this	this	PRON
gujaf-56	228	2	implies	imply	VERB
gujaf-56	228	3	that	that	SCONJ
gujaf-56	228	4	on	on	ADP
gujaf-56	228	5	average	average	ADJ
gujaf-56	228	6	80	80	NUM
gujaf-56	228	7	%	%	NOUN
gujaf-56	228	8	listed	list	VERB
gujaf-56	228	9	industrial	industrial	ADJ
gujaf-56	228	10	goods	good	NOUN
gujaf-56	228	11	firm	firm	NOUN
gujaf-56	228	12	in	in	ADP
gujaf-56	228	13	nigeria	nigeria	PROPN
gujaf-56	228	14	are	be	AUX
gujaf-56	228	15	audited	audit	VERB
gujaf-56	228	16	by	by	ADP
gujaf-56	228	17	big	big	ADJ
gujaf-56	228	18	four	four	NUM
gujaf-56	228	19	while	while	SCONJ
gujaf-56	228	20	20	20	NUM
gujaf-56	228	21	%	%	NOUN
gujaf-56	228	22	are	be	AUX
gujaf-56	228	23	audited	audit	VERB
gujaf-56	228	24	by	by	ADP
gujaf-56	228	25	non	non	ADJ
gujaf-56	228	26	-	-	ADJ
gujaf-56	228	27	big	big	ADJ
gujaf-56	228	28	four	four	NUM
gujaf-56	228	29	audit	audit	NOUN
gujaf-56	228	30	firms	firm	NOUN
gujaf-56	228	31	,	,	PUNCT
gujaf-56	228	32	the	the	DET
gujaf-56	228	33	standard	standard	ADJ
gujaf-56	228	34	deviation	deviation	NOUN
gujaf-56	228	35	of	of	ADP
gujaf-56	228	36	40	40	NUM
gujaf-56	228	37	%	%	NOUN
gujaf-56	228	38	signifies	signify	VERB
gujaf-56	228	39	a	a	DET
gujaf-56	228	40	high	high	ADJ
gujaf-56	228	41	level	level	NOUN
gujaf-56	228	42	of	of	ADP
gujaf-56	228	43	dispersion	dispersion	NOUN
gujaf-56	228	44	between	between	ADP
gujaf-56	228	45	mean	mean	ADJ
gujaf-56	228	46	and	and	CCONJ
gujaf-56	228	47	standard	standard	ADJ
gujaf-56	228	48	deviation	deviation	NOUN
gujaf-56	228	49	.	.	PUNCT
gujaf-56	229	1	the	the	DET
gujaf-56	229	2	descriptive	descriptive	ADJ
gujaf-56	229	3	statistics	statistic	NOUN
gujaf-56	229	4	also	also	ADV
gujaf-56	229	5	shows	show	VERB
gujaf-56	229	6	that	that	SCONJ
gujaf-56	229	7	the	the	DET
gujaf-56	229	8	sampled	sample	VERB
gujaf-56	229	9	firms	firm	NOUN
gujaf-56	229	10	have	have	VERB
gujaf-56	229	11	a	a	DET
gujaf-56	229	12	minimum	minimum	ADJ
gujaf-56	229	13	and	and	CCONJ
gujaf-56	229	14	maximum	maximum	ADJ
gujaf-56	229	15	value	value	NOUN
gujaf-56	229	16	of	of	ADP
gujaf-56	229	17	0.000	0.000	NUM
gujaf-56	229	18	and	and	CCONJ
gujaf-56	229	19	1.000	1.000	NUM
gujaf-56	229	20	respectively	respectively	ADV
gujaf-56	229	21	.	.	PUNCT
gujaf-56	230	1	finally	finally	ADV
gujaf-56	230	2	,	,	PUNCT
gujaf-56	230	3	asset	asset	NOUN
gujaf-56	230	4	in	in	ADP
gujaf-56	230	5	place	place	NOUN
gujaf-56	230	6	has	have	VERB
gujaf-56	230	7	an	an	DET
gujaf-56	230	8	average	average	ADJ
gujaf-56	230	9	value	value	NOUN
gujaf-56	230	10	of	of	ADP
gujaf-56	230	11	44	44	NUM
gujaf-56	230	12	%	%	NOUN
gujaf-56	230	13	with	with	ADP
gujaf-56	230	14	a	a	DET
gujaf-56	230	15	standard	standard	ADJ
gujaf-56	230	16	deviation	deviation	NOUN
gujaf-56	230	17	of	of	ADP
gujaf-56	230	18	15	15	NUM
gujaf-56	230	19	%	%	NOUN
gujaf-56	230	20	.	.	PUNCT
gujaf-56	231	1	this	this	PRON
gujaf-56	231	2	shows	show	VERB
gujaf-56	231	3	that	that	SCONJ
gujaf-56	231	4	there	there	PRON
gujaf-56	231	5	is	be	VERB
gujaf-56	231	6	low	low	ADJ
gujaf-56	231	7	level	level	NOUN
gujaf-56	231	8	of	of	ADP
gujaf-56	231	9	dispersion	dispersion	NOUN
gujaf-56	231	10	from	from	ADP
gujaf-56	231	11	the	the	DET
gujaf-56	231	12	mean	mean	ADJ
gujaf-56	231	13	value	value	NOUN
gujaf-56	231	14	.	.	PUNCT
gujaf-56	232	1	this	this	PRON
gujaf-56	232	2	suggests	suggest	VERB
gujaf-56	232	3	that44	that44	NOUN
gujaf-56	232	4	%	%	NOUN
gujaf-56	232	5	of	of	ADP
gujaf-56	232	6	total	total	ADJ
gujaf-56	232	7	assets	asset	NOUN
gujaf-56	232	8	of	of	ADP
gujaf-56	232	9	listed	list	VERB
gujaf-56	232	10	industrial	industrial	ADJ
gujaf-56	232	11	goods	good	NOUN
gujaf-56	232	12	firms	firm	NOUN
gujaf-56	232	13	in	in	ADP
gujaf-56	232	14	nigeria	nigeria	PROPN
gujaf-56	232	15	are	be	AUX
gujaf-56	232	16	fixed	fix	VERB
gujaf-56	232	17	during	during	ADP
gujaf-56	232	18	the	the	DET
gujaf-56	232	19	period	period	NOUN
gujaf-56	232	20	of	of	ADP
gujaf-56	232	21	the	the	DET
gujaf-56	232	22	study	study	NOUN
gujaf-56	232	23	.	.	PUNCT
gujaf-56	233	1	the	the	DET
gujaf-56	233	2	minimum	minimum	ADJ
gujaf-56	233	3	and	and	CCONJ
gujaf-56	233	4	maximum	maximum	ADJ
gujaf-56	233	5	value	value	NOUN
gujaf-56	233	6	of	of	ADP
gujaf-56	233	7	0.1122	0.1122	NUM
gujaf-56	233	8	and	and	CCONJ
gujaf-56	233	9	0.6972	0.6972	NUM
gujaf-56	233	10	respectively	respectively	ADV
gujaf-56	233	11	.	.	PUNCT
gujaf-56	234	1	this	this	PRON
gujaf-56	234	2	signifying	signify	VERB
gujaf-56	234	3	that	that	SCONJ
gujaf-56	234	4	sampled	sample	VERB
gujaf-56	234	5	firms	firm	NOUN
gujaf-56	234	6	maintained	maintain	VERB
gujaf-56	234	7	a	a	DET
gujaf-56	234	8	minimum	minimum	ADJ
gujaf-56	234	9	fixed	fix	VERB
gujaf-56	234	10	asset	asset	NOUN
gujaf-56	234	11	of	of	ADP
gujaf-56	234	12	11%to	11%to	NUM
gujaf-56	234	13	their	their	PRON
gujaf-56	234	14	total	total	ADJ
gujaf-56	234	15	asset	asset	NOUN
gujaf-56	234	16	and	and	CCONJ
gujaf-56	234	17	maximum	maximum	NOUN
gujaf-56	234	18	of	of	ADP
gujaf-56	234	19	70	70	NUM
gujaf-56	234	20	%	%	NOUN
gujaf-56	234	21	to	to	AUX
gujaf-56	234	22	total	total	ADJ
gujaf-56	234	23	assets	asset	NOUN
gujaf-56	234	24	during	during	ADP
gujaf-56	234	25	the	the	DET
gujaf-56	234	26	period	period	NOUN
gujaf-56	234	27	under	under	ADP
gujaf-56	234	28	the	the	DET
gujaf-56	234	29	review	review	NOUN
gujaf-56	234	30	.	.	PUNCT
gujaf-56	235	1	4.3	4.3	NUM
gujaf-56	235	2	.	.	PUNCT
gujaf-56	235	3	correlation	correlation	NOUN
gujaf-56	235	4	matrix	matrix	NOUN
gujaf-56	235	5	the	the	DET
gujaf-56	235	6	correlation	correlation	NOUN
gujaf-56	235	7	matrix	matrix	NOUN
gujaf-56	235	8	is	be	AUX
gujaf-56	235	9	used	use	VERB
gujaf-56	235	10	to	to	PART
gujaf-56	235	11	find	find	VERB
gujaf-56	235	12	out	out	ADP
gujaf-56	235	13	the	the	DET
gujaf-56	235	14	degree	degree	NOUN
gujaf-56	235	15	of	of	ADP
gujaf-56	235	16	association	association	NOUN
gujaf-56	235	17	between	between	ADP
gujaf-56	235	18	the	the	DET
gujaf-56	235	19	dependent	dependent	ADJ
gujaf-56	235	20	variable	variable	NOUN
gujaf-56	235	21	and	and	CCONJ
gujaf-56	235	22	independent	independent	ADJ
gujaf-56	235	23	variables	variable	NOUN
gujaf-56	235	24	used	use	VERB
gujaf-56	235	25	in	in	ADP
gujaf-56	235	26	the	the	DET
gujaf-56	235	27	study	study	NOUN
gujaf-56	235	28	presented	present	VERB
gujaf-56	235	29	in	in	ADP
gujaf-56	235	30	table	table	NOUN
gujaf-56	235	31	3	3	NUM
gujaf-56	235	32	.	.	PUNCT
gujaf-56	235	33	table	table	NOUN
gujaf-56	235	34	3	3	NUM
gujaf-56	235	35	:	:	PUNCT
gujaf-56	235	36	correlation	correlation	NOUN
gujaf-56	235	37	matrix	matrix	NOUN
gujaf-56	235	38	of	of	ADP
gujaf-56	235	39	the	the	DET
gujaf-56	235	40	dependent	dependent	ADJ
gujaf-56	235	41	and	and	CCONJ
gujaf-56	235	42	explanatory	explanatory	ADJ
gujaf-56	235	43	variables	variable	NOUN
gujaf-56	235	44	variable	variable	NOUN
gujaf-56	235	45	s	s	PART
gujaf-56	235	46	vaid	vaid	PROPN
gujaf-56	235	47	fsz	fsz	NOUN
gujaf-56	235	48	prt	prt	PROPN
gujaf-56	235	49	liq	liq	NOUN
gujaf-56	235	50	lev	lev	PROPN
gujaf-56	235	51	age	age	PROPN
gujaf-56	235	52	aut	aut	PROPN
gujaf-56	235	53	aip	aip	PROPN
gujaf-56	235	54	vaid	vaid	PROPN
gujaf-56	235	55	1.0000	1.0000	NUM
gujaf-56	235	56	fsz	fsz	NOUN
gujaf-56	235	57	0.2033	0.2033	NUM
gujaf-56	235	58	0.0126	0.0126	NUM
gujaf-56	235	59	1.0000	1.0000	NUM
gujaf-56	235	60	prt	prt	NOUN
gujaf-56	235	61	0.7237	0.7237	NUM
gujaf-56	235	62	0.0000	0.0000	NUM
gujaf-56	235	63	0.0659	0.0659	NUM
gujaf-56	235	64	0.4230	0.4230	NUM
gujaf-56	235	65	1.0000	1.0000	NUM
gujaf-56	235	66	liq	liq	NOUN
gujaf-56	235	67	0.2855	0.2855	NUM
gujaf-56	235	68	0.0004	0.0004	NUM
gujaf-56	235	69	0.0609	0.0609	NUM
gujaf-56	235	70	0.4592	0.4592	NUM
gujaf-56	235	71	0.2738	0.2738	NUM
gujaf-56	235	72	0.0007	0.0007	NUM
gujaf-56	235	73	1.0000	1.0000	NUM
gujaf-56	235	74	lev	lev	NOUN
gujaf-56	235	75	0.5373	0.5373	NUM
gujaf-56	235	76	0.0000	0.0000	NUM
gujaf-56	235	77	0.1266	0.1266	NUM
gujaf-56	235	78	0.1228	0.1228	NUM
gujaf-56	235	79	0.4866	0.4866	NUM
gujaf-56	236	1	0.0000	0.0000	NUM
gujaf-56	236	2	0.1840	0.1840	NUM
gujaf-56	236	3	0.0242	0.0242	NUM
gujaf-56	236	4	1.0000	1.0000	NUM
gujaf-56	236	5	age	age	NOUN
gujaf-56	236	6	0.0704	0.0704	NUM
gujaf-56	237	1	0.3921	0.3921	NUM
gujaf-56	237	2	0.1581	0.1581	NUM
gujaf-56	237	3	0.0534	0.0534	NUM
gujaf-56	237	4	0.2576	0.2576	NUM
gujaf-56	237	5	0.0015	0.0015	NUM
gujaf-56	237	6	0.2174	0.2174	NUM
gujaf-56	237	7	0.0075	0.0075	NUM
gujaf-56	237	8	0.1095	0.1095	NUM
gujaf-56	237	9	0.1821	0.1821	NUM
gujaf-56	237	10	1.0000	1.0000	NUM
gujaf-56	237	11	aut	aut	NOUN
gujaf-56	237	12	0.4010	0.4010	NUM
gujaf-56	237	13	0.6184	0.6184	NUM
gujaf-56	237	14	0.0786	0.0786	NUM
gujaf-56	237	15	0.3392	0.3392	NUM
gujaf-56	237	16	0.1165	0.1165	NUM
gujaf-56	237	17	0.1556	0.1556	NUM
gujaf-56	237	18	0.0182	0.0182	NUM
gujaf-56	237	19	0.8252	0.8252	NUM
gujaf-56	237	20	0.0159	0.0159	NUM
gujaf-56	237	21	0.8472	0.8472	NUM
gujaf-56	237	22	0.0324	0.0324	NUM
gujaf-56	237	23	0.6935	0.6935	NUM
gujaf-56	237	24	1.0000	1.0000	NUM
gujaf-56	237	25	aip	aip	PROPN
gujaf-56	237	26	0.5007	0.5007	NUM
gujaf-56	237	27	0.000	0.000	NUM
gujaf-56	237	28	0.0706	0.0706	NUM
gujaf-56	237	29	0.3904	0.3904	NUM
gujaf-56	237	30	0.4929	0.4929	NUM
gujaf-56	237	31	0.0000	0.0000	NUM
gujaf-56	237	32	0.0552	0.0552	NUM
gujaf-56	237	33	0.5022	0.5022	NUM
gujaf-56	237	34	0.6565	0.6565	NUM
gujaf-56	237	35	0.0000	0.0000	NUM
gujaf-56	237	36	0.0200	0.0200	NUM
gujaf-56	237	37	0.8080	0.8080	NUM
gujaf-56	237	38	0.1144	0.1144	NUM
gujaf-56	237	39	0.1634	0.1634	NUM
gujaf-56	237	40	1.0000	1.0000	NUM
gujaf-56	237	41	gusau	gusau	ADJ
gujaf-56	237	42	journal	journal	NOUN
gujaf-56	237	43	of	of	ADP
gujaf-56	237	44	accounting	accounting	NOUN
gujaf-56	237	45	and	and	CCONJ
gujaf-56	237	46	finance	finance	NOUN
gujaf-56	237	47	,	,	PUNCT
gujaf-56	237	48	vol	vol	NOUN
gujaf-56	237	49	.	.	PROPN
gujaf-56	237	50	2	2	NUM
gujaf-56	237	51	,	,	PUNCT
gujaf-56	237	52	issue	issue	NOUN
gujaf-56	237	53	1	1	NUM
gujaf-56	237	54	,	,	PUNCT
gujaf-56	237	55	april	april	PROPN
gujaf-56	237	56	,	,	PUNCT
gujaf-56	237	57	2021	2021	NUM
gujaf-56	237	58	13	13	NUM
gujaf-56	237	59	source	source	NOUN
gujaf-56	237	60	:	:	PUNCT
gujaf-56	237	61	stata	stata	NOUN
gujaf-56	237	62	output	output	NOUN
gujaf-56	237	63	,	,	PUNCT
gujaf-56	237	64	2020	2020	NUM
gujaf-56	237	65	from	from	ADP
gujaf-56	237	66	the	the	DET
gujaf-56	237	67	correlation	correlation	NOUN
gujaf-56	237	68	results	result	NOUN
gujaf-56	237	69	presented	present	VERB
gujaf-56	237	70	in	in	ADP
gujaf-56	237	71	table	table	NOUN
gujaf-56	237	72	3	3	NUM
gujaf-56	237	73	indicates	indicate	VERB
gujaf-56	237	74	that	that	SCONJ
gujaf-56	237	75	corporate	corporate	ADJ
gujaf-56	237	76	voluntary	voluntary	ADJ
gujaf-56	237	77	information	information	NOUN
gujaf-56	237	78	disclosure	disclosure	NOUN
gujaf-56	237	79	is	be	AUX
gujaf-56	237	80	21	21	NUM
gujaf-56	237	81	%	%	NOUN
gujaf-56	237	82	positively	positively	ADV
gujaf-56	237	83	related	relate	VERB
gujaf-56	237	84	with	with	ADP
gujaf-56	237	85	firm	firm	ADJ
gujaf-56	237	86	size	size	NOUN
gujaf-56	237	87	and	and	CCONJ
gujaf-56	237	88	significant	significant	ADJ
gujaf-56	237	89	at	at	ADP
gujaf-56	237	90	5	5	NUM
gujaf-56	237	91	%	%	NOUN
gujaf-56	237	92	level	level	NOUN
gujaf-56	237	93	.	.	PUNCT
gujaf-56	238	1	this	this	PRON
gujaf-56	238	2	signifying	signify	VERB
gujaf-56	238	3	that	that	SCONJ
gujaf-56	238	4	the	the	PRON
gujaf-56	238	5	higher	high	ADJ
gujaf-56	238	6	the	the	DET
gujaf-56	238	7	profit	profit	NOUN
gujaf-56	238	8	,	,	PUNCT
gujaf-56	238	9	the	the	PRON
gujaf-56	238	10	higher	high	ADJ
gujaf-56	238	11	the	the	DET
gujaf-56	238	12	level	level	NOUN
gujaf-56	238	13	of	of	ADP
gujaf-56	238	14	corporate	corporate	ADJ
gujaf-56	238	15	voluntary	voluntary	ADJ
gujaf-56	238	16	information	information	NOUN
gujaf-56	238	17	disclosure	disclosure	NOUN
gujaf-56	238	18	by	by	ADP
gujaf-56	238	19	the	the	DET
gujaf-56	238	20	sampled	sample	VERB
gujaf-56	238	21	firms	firm	NOUN
gujaf-56	238	22	.	.	PUNCT
gujaf-56	239	1	the	the	DET
gujaf-56	239	2	table	table	NOUN
gujaf-56	239	3	3	3	NUM
gujaf-56	239	4	also	also	ADV
gujaf-56	239	5	indicates	indicate	VERB
gujaf-56	239	6	that	that	SCONJ
gujaf-56	239	7	the	the	DET
gujaf-56	239	8	correlation	correlation	NOUN
gujaf-56	239	9	coefficient	coefficient	NOUN
gujaf-56	239	10	between	between	ADP
gujaf-56	239	11	corporate	corporate	ADJ
gujaf-56	239	12	voluntary	voluntary	ADJ
gujaf-56	239	13	information	information	NOUN
gujaf-56	239	14	disclosure	disclosure	NOUN
gujaf-56	239	15	and	and	CCONJ
gujaf-56	239	16	profitability	profitability	NOUN
gujaf-56	239	17	is	be	AUX
gujaf-56	239	18	72	72	NUM
gujaf-56	239	19	%	%	NOUN
gujaf-56	239	20	.	.	PUNCT
gujaf-56	240	1	this	this	DET
gujaf-56	240	2	positive	positive	ADJ
gujaf-56	240	3	correlation	correlation	NOUN
gujaf-56	240	4	is	be	AUX
gujaf-56	240	5	significant	significant	ADJ
gujaf-56	240	6	at	at	ADP
gujaf-56	240	7	1	1	NUM
gujaf-56	240	8	%	%	NOUN
gujaf-56	240	9	level	level	NOUN
gujaf-56	240	10	.	.	PUNCT
gujaf-56	241	1	this	this	PRON
gujaf-56	241	2	suggest	suggest	VERB
gujaf-56	241	3	that	that	SCONJ
gujaf-56	241	4	high	high	ADJ
gujaf-56	241	5	profitable	profitable	ADJ
gujaf-56	241	6	firms	firm	NOUN
gujaf-56	241	7	are	be	AUX
gujaf-56	241	8	more	more	ADV
gujaf-56	241	9	possible	possible	ADJ
gujaf-56	241	10	to	to	PART
gujaf-56	241	11	release	release	VERB
gujaf-56	241	12	additional	additional	ADJ
gujaf-56	241	13	information	information	NOUN
gujaf-56	241	14	voluntarily	voluntarily	ADV
gujaf-56	241	15	.	.	PUNCT
gujaf-56	242	1	liquidity	liquidity	NOUN
gujaf-56	242	2	is	be	AUX
gujaf-56	242	3	positively	positively	ADV
gujaf-56	242	4	and	and	CCONJ
gujaf-56	242	5	significantly	significantly	ADV
gujaf-56	242	6	related	relate	VERB
gujaf-56	242	7	with	with	ADP
gujaf-56	242	8	corporate	corporate	ADJ
gujaf-56	242	9	voluntary	voluntary	ADJ
gujaf-56	242	10	information	information	NOUN
gujaf-56	242	11	disclosure	disclosure	NOUN
gujaf-56	242	12	at	at	ADP
gujaf-56	242	13	1	1	NUM
gujaf-56	242	14	%	%	NOUN
gujaf-56	242	15	level	level	NOUN
gujaf-56	242	16	of	of	ADP
gujaf-56	242	17	significance	significance	NOUN
gujaf-56	242	18	considering	consider	VERB
gujaf-56	242	19	the	the	DET
gujaf-56	242	20	coefficient	coefficient	NOUN
gujaf-56	242	21	and	and	CCONJ
gujaf-56	242	22	the	the	DET
gujaf-56	242	23	pvalue	pvalue	NOUN
gujaf-56	242	24	.	.	PUNCT
gujaf-56	243	1	this	this	DET
gujaf-56	243	2	signifies	signify	VERB
gujaf-56	243	3	that	that	PRON
gujaf-56	243	4	increase	increase	VERB
gujaf-56	243	5	in	in	ADP
gujaf-56	243	6	liquidity	liquidity	NOUN
gujaf-56	243	7	the	the	DET
gujaf-56	243	8	corporate	corporate	ADJ
gujaf-56	243	9	voluntary	voluntary	ADJ
gujaf-56	243	10	information	information	NOUN
gujaf-56	243	11	disclosure	disclosure	NOUN
gujaf-56	243	12	also	also	ADV
gujaf-56	243	13	increases	increase	VERB
gujaf-56	243	14	of	of	ADP
gujaf-56	243	15	the	the	DET
gujaf-56	243	16	sampled	sample	VERB
gujaf-56	243	17	firms	firm	NOUN
gujaf-56	243	18	.	.	PUNCT
gujaf-56	244	1	the	the	DET
gujaf-56	244	2	results	result	NOUN
gujaf-56	244	3	from	from	ADP
gujaf-56	244	4	the	the	DET
gujaf-56	244	5	table	table	NOUN
gujaf-56	244	6	3	3	NUM
gujaf-56	244	7	shows	show	VERB
gujaf-56	244	8	that	that	SCONJ
gujaf-56	244	9	there	there	PRON
gujaf-56	244	10	is	be	VERB
gujaf-56	244	11	positive	positive	ADJ
gujaf-56	244	12	relationship	relationship	NOUN
gujaf-56	244	13	between	between	ADP
gujaf-56	244	14	corporate	corporate	ADJ
gujaf-56	244	15	voluntary	voluntary	ADJ
gujaf-56	244	16	information	information	NOUN
gujaf-56	244	17	disclosure	disclosure	NOUN
gujaf-56	244	18	and	and	CCONJ
gujaf-56	244	19	leverage	leverage	NOUN
gujaf-56	244	20	from	from	ADP
gujaf-56	244	21	the	the	DET
gujaf-56	244	22	correlation	correlation	NOUN
gujaf-56	244	23	coefficient	coefficient	NOUN
gujaf-56	244	24	of	of	ADP
gujaf-56	244	25	54	54	NUM
gujaf-56	244	26	%	%	NOUN
gujaf-56	244	27	which	which	PRON
gujaf-56	244	28	is	be	AUX
gujaf-56	244	29	significant	significant	ADJ
gujaf-56	244	30	at	at	ADP
gujaf-56	244	31	1	1	NUM
gujaf-56	244	32	%	%	NOUN
gujaf-56	244	33	level	level	NOUN
gujaf-56	244	34	of	of	ADP
gujaf-56	244	35	with	with	ADP
gujaf-56	244	36	pvalue	pvalue	NOUN
gujaf-56	244	37	of	of	ADP
gujaf-56	244	38	0.0000	0.0000	NUM
gujaf-56	244	39	.	.	PUNCT
gujaf-56	245	1	this	this	PRON
gujaf-56	245	2	implies	imply	VERB
gujaf-56	245	3	that	that	SCONJ
gujaf-56	245	4	as	as	ADP
gujaf-56	245	5	the	the	DET
gujaf-56	245	6	leverage	leverage	NOUN
gujaf-56	245	7	increase	increase	NOUN
gujaf-56	245	8	,	,	PUNCT
gujaf-56	245	9	equally	equally	ADV
gujaf-56	245	10	the	the	DET
gujaf-56	245	11	corporate	corporate	ADJ
gujaf-56	245	12	voluntary	voluntary	ADJ
gujaf-56	245	13	information	information	NOUN
gujaf-56	245	14	disclosure	disclosure	NOUN
gujaf-56	245	15	increase	increase	NOUN
gujaf-56	245	16	of	of	ADP
gujaf-56	245	17	the	the	DET
gujaf-56	245	18	sampled	sample	VERB
gujaf-56	245	19	firms	firm	NOUN
gujaf-56	245	20	.	.	PUNCT
gujaf-56	246	1	the	the	DET
gujaf-56	246	2	table	table	NOUN
gujaf-56	246	3	3	3	NUM
gujaf-56	246	4	indicates	indicate	VERB
gujaf-56	246	5	negative	negative	ADJ
gujaf-56	246	6	insignificant	insignificant	ADJ
gujaf-56	246	7	correlation	correlation	NOUN
gujaf-56	246	8	between	between	ADP
gujaf-56	246	9	age	age	NOUN
gujaf-56	246	10	and	and	CCONJ
gujaf-56	246	11	corporate	corporate	ADJ
gujaf-56	246	12	voluntary	voluntary	ADJ
gujaf-56	246	13	information	information	NOUN
gujaf-56	246	14	disclosure	disclosure	NOUN
gujaf-56	246	15	of	of	ADP
gujaf-56	246	16	7	7	NUM
gujaf-56	246	17	%	%	NOUN
gujaf-56	246	18	from	from	ADP
gujaf-56	246	19	the	the	DET
gujaf-56	246	20	correlation	correlation	NOUN
gujaf-56	246	21	coefficient	coefficient	NOUN
gujaf-56	246	22	of	of	ADP
gujaf-56	246	23	-0.0704	-0.0704	NOUN
gujaf-56	246	24	which	which	PRON
gujaf-56	246	25	is	be	AUX
gujaf-56	246	26	not	not	PART
gujaf-56	246	27	significant	significant	ADJ
gujaf-56	246	28	at	at	ADV
gujaf-56	246	29	all	all	DET
gujaf-56	246	30	level	level	NOUN
gujaf-56	246	31	with	with	ADP
gujaf-56	246	32	pvalue	pvalue	NOUN
gujaf-56	246	33	of	of	ADP
gujaf-56	246	34	0.3921	0.3921	NUM
gujaf-56	246	35	.	.	PUNCT
gujaf-56	247	1	this	this	PRON
gujaf-56	247	2	signifying	signify	VERB
gujaf-56	247	3	that	that	SCONJ
gujaf-56	247	4	as	as	ADP
gujaf-56	247	5	the	the	DET
gujaf-56	247	6	firm	firm	ADJ
gujaf-56	247	7	age	age	NOUN
gujaf-56	247	8	increase	increase	NOUN
gujaf-56	247	9	,	,	PUNCT
gujaf-56	247	10	the	the	DET
gujaf-56	247	11	corporate	corporate	ADJ
gujaf-56	247	12	voluntary	voluntary	ADJ
gujaf-56	247	13	information	information	NOUN
gujaf-56	247	14	disclosure	disclosure	NOUN
gujaf-56	247	15	decrease	decrease	NOUN
gujaf-56	247	16	.	.	PUNCT
gujaf-56	248	1	the	the	DET
gujaf-56	248	2	table	table	NOUN
gujaf-56	248	3	also	also	ADV
gujaf-56	248	4	shows	show	VERB
gujaf-56	248	5	that	that	SCONJ
gujaf-56	248	6	auditor	auditor	NOUN
gujaf-56	248	7	type	type	NOUN
gujaf-56	248	8	is	be	AUX
gujaf-56	248	9	positively	positively	ADV
gujaf-56	248	10	and	and	CCONJ
gujaf-56	248	11	insignificantly	insignificantly	ADV
gujaf-56	248	12	associated	associate	VERB
gujaf-56	248	13	with	with	ADP
gujaf-56	248	14	corporate	corporate	ADJ
gujaf-56	248	15	voluntary	voluntary	ADJ
gujaf-56	248	16	information	information	NOUN
gujaf-56	248	17	disclosure	disclosure	NOUN
gujaf-56	248	18	from	from	ADP
gujaf-56	248	19	the	the	DET
gujaf-56	248	20	coefficient	coefficient	NOUN
gujaf-56	248	21	of	of	ADP
gujaf-56	248	22	0.041	0.041	NUM
gujaf-56	248	23	with	with	ADP
gujaf-56	248	24	pvalue	pvalue	NOUN
gujaf-56	248	25	of	of	ADP
gujaf-56	248	26	0.6184	0.6184	NUM
gujaf-56	248	27	which	which	PRON
gujaf-56	248	28	is	be	AUX
gujaf-56	248	29	insignificant	insignificant	ADJ
gujaf-56	248	30	at	at	ADV
gujaf-56	248	31	all	all	DET
gujaf-56	248	32	level	level	NOUN
gujaf-56	248	33	of	of	ADP
gujaf-56	248	34	significance	significance	NOUN
gujaf-56	248	35	.	.	PUNCT
gujaf-56	249	1	this	this	PRON
gujaf-56	249	2	implies	imply	VERB
gujaf-56	249	3	that	that	SCONJ
gujaf-56	249	4	as	as	SCONJ
gujaf-56	249	5	the	the	DET
gujaf-56	249	6	use	use	NOUN
gujaf-56	249	7	of	of	ADP
gujaf-56	249	8	big	big	ADJ
gujaf-56	249	9	four	four	NUM
gujaf-56	249	10	audit	audit	NOUN
gujaf-56	249	11	firms	firm	NOUN
gujaf-56	249	12	increase	increase	VERB
gujaf-56	249	13	,	,	PUNCT
gujaf-56	249	14	the	the	DET
gujaf-56	249	15	corporate	corporate	ADJ
gujaf-56	249	16	voluntary	voluntary	ADJ
gujaf-56	249	17	information	information	NOUN
gujaf-56	249	18	disclosure	disclosure	NOUN
gujaf-56	249	19	decrease	decrease	NOUN
gujaf-56	249	20	of	of	ADP
gujaf-56	249	21	the	the	DET
gujaf-56	249	22	sampled	sample	VERB
gujaf-56	249	23	firms	firm	NOUN
gujaf-56	249	24	.	.	PUNCT
gujaf-56	250	1	the	the	DET
gujaf-56	250	2	table	table	NOUN
gujaf-56	250	3	3indicates	3indicates	PROPN
gujaf-56	250	4	that	that	SCONJ
gujaf-56	250	5	asset	asset	NOUN
gujaf-56	250	6	in	in	ADP
gujaf-56	250	7	place	place	NOUN
gujaf-56	250	8	is	be	AUX
gujaf-56	250	9	positively	positively	ADV
gujaf-56	250	10	significantly	significantly	ADV
gujaf-56	250	11	associated	associate	VERB
gujaf-56	250	12	with	with	ADP
gujaf-56	250	13	corporate	corporate	ADJ
gujaf-56	250	14	voluntary	voluntary	ADJ
gujaf-56	250	15	information	information	NOUN
gujaf-56	250	16	disclosure	disclosure	NOUN
gujaf-56	250	17	considering	consider	VERB
gujaf-56	250	18	the	the	DET
gujaf-56	250	19	coefficient	coefficient	NOUN
gujaf-56	250	20	value	value	NOUN
gujaf-56	250	21	of	of	ADP
gujaf-56	250	22	0.5007	0.5007	NUM
gujaf-56	250	23	with	with	ADP
gujaf-56	250	24	a	a	DET
gujaf-56	250	25	pvalue	pvalue	NOUN
gujaf-56	250	26	of	of	ADP
gujaf-56	250	27	0.000	0.000	NUM
gujaf-56	250	28	which	which	PRON
gujaf-56	250	29	is	be	AUX
gujaf-56	250	30	significant	significant	ADJ
gujaf-56	250	31	at	at	ADP
gujaf-56	250	32	1	1	NUM
gujaf-56	250	33	%	%	NOUN
gujaf-56	250	34	level	level	NOUN
gujaf-56	250	35	of	of	ADP
gujaf-56	250	36	significance	significance	NOUN
gujaf-56	250	37	.	.	PUNCT
gujaf-56	251	1	this	this	PRON
gujaf-56	251	2	implies	imply	VERB
gujaf-56	251	3	that	that	SCONJ
gujaf-56	251	4	as	as	ADP
gujaf-56	251	5	the	the	DET
gujaf-56	251	6	asset	asset	NOUN
gujaf-56	251	7	in	in	ADP
gujaf-56	251	8	place	place	NOUN
gujaf-56	251	9	increase	increase	NOUN
gujaf-56	251	10	,	,	PUNCT
gujaf-56	251	11	the	the	DET
gujaf-56	251	12	corporate	corporate	ADJ
gujaf-56	251	13	voluntary	voluntary	ADJ
gujaf-56	251	14	information	information	NOUN
gujaf-56	251	15	disclosure	disclosure	NOUN
gujaf-56	251	16	also	also	ADV
gujaf-56	251	17	increases	increase	VERB
gujaf-56	251	18	.	.	PUNCT
gujaf-56	252	1	4.4	4.4	NUM
gujaf-56	252	2	regression	regression	NOUN
gujaf-56	252	3	results	result	NOUN
gujaf-56	252	4	this	this	PRON
gujaf-56	252	5	constitutes	constitute	VERB
gujaf-56	252	6	the	the	DET
gujaf-56	252	7	summary	summary	NOUN
gujaf-56	252	8	of	of	ADP
gujaf-56	252	9	the	the	DET
gujaf-56	252	10	multiple	multiple	ADJ
gujaf-56	252	11	regression	regression	NOUN
gujaf-56	252	12	results	result	NOUN
gujaf-56	252	13	obtained	obtain	VERB
gujaf-56	252	14	from	from	ADP
gujaf-56	252	15	the	the	DET
gujaf-56	252	16	model	model	NOUN
gujaf-56	252	17	using	use	VERB
gujaf-56	252	18	ordinary	ordinary	ADJ
gujaf-56	252	19	least	least	ADJ
gujaf-56	252	20	square	square	ADJ
gujaf-56	252	21	regression	regression	NOUN
gujaf-56	252	22	.	.	PUNCT
gujaf-56	253	1	the	the	DET
gujaf-56	253	2	results	result	NOUN
gujaf-56	253	3	show	show	VERB
gujaf-56	253	4	individual	individual	ADJ
gujaf-56	253	5	impact	impact	NOUN
gujaf-56	253	6	between	between	ADP
gujaf-56	253	7	the	the	DET
gujaf-56	253	8	independent	independent	ADJ
gujaf-56	253	9	variables	variable	NOUN
gujaf-56	253	10	(	(	PUNCT
gujaf-56	253	11	firm	firm	ADJ
gujaf-56	253	12	size	size	NOUN
gujaf-56	253	13	,	,	PUNCT
gujaf-56	253	14	profitability	profitability	NOUN
gujaf-56	253	15	,	,	PUNCT
gujaf-56	253	16	liquidity	liquidity	NOUN
gujaf-56	253	17	,	,	PUNCT
gujaf-56	253	18	leverage	leverage	NOUN
gujaf-56	253	19	,	,	PUNCT
gujaf-56	253	20	age	age	NOUN
gujaf-56	253	21	,	,	PUNCT
gujaf-56	253	22	auditor	auditor	NOUN
gujaf-56	253	23	type	type	NOUN
gujaf-56	253	24	and	and	CCONJ
gujaf-56	253	25	asset	asset	NOUN
gujaf-56	253	26	in	in	ADP
gujaf-56	253	27	place	place	NOUN
gujaf-56	253	28	)	)	PUNCT
gujaf-56	253	29	and	and	CCONJ
gujaf-56	253	30	finally	finally	ADV
gujaf-56	253	31	the	the	DET
gujaf-56	253	32	overall	overall	ADJ
gujaf-56	253	33	impact	impact	NOUN
gujaf-56	253	34	between	between	ADP
gujaf-56	253	35	the	the	DET
gujaf-56	253	36	dependent	dependent	ADJ
gujaf-56	253	37	variable	variable	NOUN
gujaf-56	253	38	and	and	CCONJ
gujaf-56	253	39	the	the	DET
gujaf-56	253	40	independent	independent	ADJ
gujaf-56	253	41	variables	variable	NOUN
gujaf-56	253	42	.	.	PUNCT
gujaf-56	254	1	this	this	PRON
gujaf-56	254	2	is	be	AUX
gujaf-56	254	3	presented	present	VERB
gujaf-56	254	4	in	in	ADP
gujaf-56	254	5	table	table	NOUN
gujaf-56	254	6	4	4	NUM
gujaf-56	254	7	below	below	ADV
gujaf-56	254	8	.	.	PUNCT
gujaf-56	255	1	variables	variable	NOUN
gujaf-56	255	2	ols	ols	PROPN
gujaf-56	255	3	coefficients	coefficient	NOUN
gujaf-56	255	4	pvalue	pvalue	NOUN
gujaf-56	255	5	fe	fe	NOUN
gujaf-56	255	6	coefficients	coefficient	NOUN
gujaf-56	255	7	pvalue	pvalue	NOUN
gujaf-56	255	8	re	re	NOUN
gujaf-56	255	9	coefficients	coefficient	NOUN
gujaf-56	255	10	pvalue	pvalue	NOUN
gujaf-56	255	11	fsz	fsz	NOUN
gujaf-56	255	12	0.054	0.054	NUM
gujaf-56	255	13	0.000	0.000	NUM
gujaf-56	255	14	0.066	0.066	NUM
gujaf-56	255	15	0.000	0.000	NUM
gujaf-56	255	16	0.057	0.057	NUM
gujaf-56	255	17	0.000	0.000	NUM
gujaf-56	255	18	prt	prt	NOUN
gujaf-56	255	19	1.382	1.382	NUM
gujaf-56	255	20	0.000	0.000	NUM
gujaf-56	255	21	1.816	1.816	NUM
gujaf-56	255	22	0.000	0.000	NUM
gujaf-56	255	23	1.403	1.403	NUM
gujaf-56	255	24	0.000	0.000	NUM
gujaf-56	255	25	liq	liq	NOUN
gujaf-56	255	26	0.089	0.089	NUM
gujaf-56	255	27	0.088	0.088	NUM
gujaf-56	255	28	0.073	0.073	NUM
gujaf-56	255	29	0.336	0.336	NUM
gujaf-56	255	30	0.093	0.093	NUM
gujaf-56	255	31	0.000	0.000	NUM
gujaf-56	255	32	lev	lev	NOUN
gujaf-56	255	33	0.248	0.248	NUM
gujaf-56	255	34	0.051	0.051	NUM
gujaf-56	255	35	0.414	0.414	NUM
gujaf-56	255	36	0.001	0.001	NUM
gujaf-56	255	37	0.259	0.259	NUM
gujaf-56	255	38	0.000	0.000	NUM
gujaf-56	255	39	age	age	NOUN
gujaf-56	255	40	0.004	0.004	NUM
gujaf-56	255	41	0.073	0.073	NUM
gujaf-56	255	42	0.032	0.032	NUM
gujaf-56	255	43	0.000	0.000	NUM
gujaf-56	255	44	0.005	0.005	NUM
gujaf-56	255	45	0.000	0.000	NUM
gujaf-56	255	46	aut	aut	NOUN
gujaf-56	255	47	0.059	0.059	NUM
gujaf-56	255	48	0.030	0.030	NUM
gujaf-56	255	49	0.054	0.054	NUM
gujaf-56	255	50	0.023	0.023	NUM
gujaf-56	255	51	0.059	0.059	NUM
gujaf-56	255	52	0.000	0.000	NUM
gujaf-56	255	53	aip	aip	PROPN
gujaf-56	255	54	0.2023	0.2023	NUM
gujaf-56	255	55	0.192	0.192	NUM
gujaf-56	255	56	0.147	0.147	NUM
gujaf-56	255	57	0.343	0.343	NUM
gujaf-56	255	58	0.198	0.198	NUM
gujaf-56	255	59	0.000	0.000	NUM
gujaf-56	255	60	constant	constant	ADJ
gujaf-56	255	61	-0.365	-0.365	NOUN
gujaf-56	255	62	0.000	0.000	NUM
gujaf-56	255	63	-0.144	-0.144	SYM
gujaf-56	255	64	0.000	0.000	NUM
gujaf-56	255	65	-0.408	-0.408	NUM
gujaf-56	255	66	0.005	0.005	NUM
gujaf-56	255	67	gusau	gusau	ADJ
gujaf-56	255	68	journal	journal	NOUN
gujaf-56	255	69	of	of	ADP
gujaf-56	255	70	accounting	accounting	NOUN
gujaf-56	255	71	and	and	CCONJ
gujaf-56	255	72	finance	finance	NOUN
gujaf-56	255	73	,	,	PUNCT
gujaf-56	255	74	vol	vol	NOUN
gujaf-56	255	75	.	.	PROPN
gujaf-56	255	76	2	2	NUM
gujaf-56	255	77	,	,	PUNCT
gujaf-56	255	78	issue	issue	NOUN
gujaf-56	255	79	1	1	NUM
gujaf-56	255	80	,	,	PUNCT
gujaf-56	255	81	april	april	PROPN
gujaf-56	255	82	,	,	PUNCT
gujaf-56	255	83	2021	2021	NUM
gujaf-56	255	84	14	14	NUM
gujaf-56	255	85	r	r	NOUN
gujaf-56	255	86	2	2	NUM
gujaf-56	255	87	:	:	PUNCT
gujaf-56	255	88	0.6439	0.6439	NUM
gujaf-56	255	89	within	within	ADP
gujaf-56	255	90	0.7500	0.7500	NUM
gujaf-56	255	91	0.7095	0.7095	NUM
gujaf-56	255	92	between	between	ADP
gujaf-56	255	93	0.1940	0.1940	NUM
gujaf-56	255	94	0.5878	0.5878	NUM
gujaf-56	255	95	overall	overall	ADJ
gujaf-56	255	96	0.4722	0.4722	NUM
gujaf-56	255	97	0.6438	0.6438	NUM
gujaf-56	255	98	adj	adj	NOUN
gujaf-56	255	99	.	.	PUNCT
gujaf-56	256	1	r	r	NOUN
gujaf-56	256	2	2	2	NUM
gujaf-56	256	3	0.6264	0.6264	NUM
gujaf-56	256	4	pvalue	pvalue	NOUN
gujaf-56	256	5	0.000	0.000	NUM
gujaf-56	256	6	0.000	0.000	NUM
gujaf-56	256	7	0.000	0.000	NUM
gujaf-56	256	8	hausman	hausman	NOUN
gujaf-56	256	9	specification	specification	NOUN
gujaf-56	256	10	test	test	NOUN
gujaf-56	256	11	(	(	PUNCT
gujaf-56	256	12	prob	prob	NOUN
gujaf-56	256	13	.	.	PUNCT
gujaf-56	256	14	>	>	X
gujaf-56	256	15	chi	chi	PROPN
gujaf-56	256	16	2	2	NUM
gujaf-56	256	17	)	)	PUNCT
gujaf-56	256	18	0.0000	0.0000	NUM
gujaf-56	256	19	source	source	NOUN
gujaf-56	256	20	:	:	PUNCT
gujaf-56	256	21	stata	stata	NOUN
gujaf-56	256	22	output	output	NOUN
gujaf-56	256	23	,	,	PUNCT
gujaf-56	256	24	2020	2020	NUM
gujaf-56	256	25	*	*	PUNCT
gujaf-56	256	26	*	*	PUNCT
gujaf-56	256	27	*	*	PUNCT
gujaf-56	256	28	,	,	PUNCT
gujaf-56	256	29	*	*	PUNCT
gujaf-56	256	30	*	*	PUNCT
gujaf-56	256	31	and	and	CCONJ
gujaf-56	256	32	*	*	PUNCT
gujaf-56	256	33	indicate	indicate	VERB
gujaf-56	256	34	1	1	NUM
gujaf-56	256	35	%	%	NOUN
gujaf-56	256	36	,	,	PUNCT
gujaf-56	256	37	5	5	NUM
gujaf-56	256	38	%	%	NOUN
gujaf-56	256	39	and	and	CCONJ
gujaf-56	256	40	10	10	NUM
gujaf-56	256	41	%	%	NOUN
gujaf-56	256	42	significant	significant	ADJ
gujaf-56	256	43	levels	level	NOUN
gujaf-56	256	44	respectively	respectively	ADV
gujaf-56	256	45	.	.	PUNCT
gujaf-56	257	1	table	table	NOUN
gujaf-56	257	2	4.3	4.3	NUM
gujaf-56	257	3	above	above	ADV
gujaf-56	257	4	,	,	PUNCT
gujaf-56	257	5	shows	show	VERB
gujaf-56	257	6	r	r	NOUN
gujaf-56	257	7	2	2	NUM
gujaf-56	257	8	of	of	ADP
gujaf-56	257	9	(	(	PUNCT
gujaf-56	257	10	0.47	0.47	NUM
gujaf-56	257	11	)	)	PUNCT
gujaf-56	257	12	which	which	PRON
gujaf-56	257	13	is	be	AUX
gujaf-56	257	14	the	the	DET
gujaf-56	257	15	multiple	multiple	ADJ
gujaf-56	257	16	coefficient	coefficient	NOUN
gujaf-56	257	17	of	of	ADP
gujaf-56	257	18	determination	determination	NOUN
gujaf-56	257	19	and	and	CCONJ
gujaf-56	257	20	gives	give	VERB
gujaf-56	257	21	percentage	percentage	NOUN
gujaf-56	257	22	or	or	CCONJ
gujaf-56	257	23	proportion	proportion	NOUN
gujaf-56	257	24	of	of	ADP
gujaf-56	257	25	total	total	ADJ
gujaf-56	257	26	variation	variation	NOUN
gujaf-56	257	27	in	in	ADP
gujaf-56	257	28	the	the	DET
gujaf-56	257	29	dependent	dependent	ADJ
gujaf-56	257	30	variable	variable	NOUN
gujaf-56	257	31	(	(	PUNCT
gujaf-56	257	32	corporate	corporate	ADJ
gujaf-56	257	33	voluntary	voluntary	ADJ
gujaf-56	257	34	information	information	NOUN
gujaf-56	257	35	disclosure	disclosure	NOUN
gujaf-56	257	36	)	)	PUNCT
gujaf-56	257	37	which	which	PRON
gujaf-56	257	38	is	be	AUX
gujaf-56	257	39	jointly	jointly	ADV
gujaf-56	257	40	explained	explain	VERB
gujaf-56	257	41	by	by	ADP
gujaf-56	257	42	the	the	DET
gujaf-56	257	43	explanatory	explanatory	ADJ
gujaf-56	257	44	variables	variable	NOUN
gujaf-56	257	45	.	.	PUNCT
gujaf-56	258	1	hence	hence	ADV
gujaf-56	258	2	,	,	PUNCT
gujaf-56	258	3	the	the	DET
gujaf-56	258	4	result	result	NOUN
gujaf-56	258	5	of	of	ADP
gujaf-56	258	6	r	r	NOUN
gujaf-56	258	7	2	2	NUM
gujaf-56	258	8	0.47	0.47	NUM
gujaf-56	258	9	signifies	signifie	NOUN
gujaf-56	258	10	that	that	SCONJ
gujaf-56	258	11	47	47	NUM
gujaf-56	258	12	%	%	NOUN
gujaf-56	258	13	changes	change	NOUN
gujaf-56	258	14	in	in	ADP
gujaf-56	258	15	voluntary	voluntary	ADJ
gujaf-56	258	16	accounting	accounting	NOUN
gujaf-56	258	17	information	information	NOUN
gujaf-56	258	18	is	be	AUX
gujaf-56	258	19	explained	explain	VERB
gujaf-56	258	20	by	by	ADP
gujaf-56	258	21	the	the	DET
gujaf-56	258	22	explanatory	explanatory	ADJ
gujaf-56	258	23	variables	variable	NOUN
gujaf-56	258	24	while	while	SCONJ
gujaf-56	258	25	remaining	remain	VERB
gujaf-56	258	26	53	53	NUM
gujaf-56	258	27	%	%	NOUN
gujaf-56	258	28	is	be	AUX
gujaf-56	258	29	explained	explain	VERB
gujaf-56	258	30	by	by	ADP
gujaf-56	258	31	other	other	ADJ
gujaf-56	258	32	factors	factor	NOUN
gujaf-56	258	33	not	not	PART
gujaf-56	258	34	accounted	account	VERB
gujaf-56	258	35	for	for	ADP
gujaf-56	258	36	in	in	ADP
gujaf-56	258	37	the	the	DET
gujaf-56	258	38	model	model	NOUN
gujaf-56	258	39	.	.	PUNCT
gujaf-56	259	1	this	this	PRON
gujaf-56	259	2	implies	imply	VERB
gujaf-56	259	3	that	that	SCONJ
gujaf-56	259	4	the	the	DET
gujaf-56	259	5	model	model	NOUN
gujaf-56	259	6	is	be	AUX
gujaf-56	259	7	fit	fit	ADJ
gujaf-56	259	8	and	and	CCONJ
gujaf-56	259	9	the	the	DET
gujaf-56	259	10	variables	variable	NOUN
gujaf-56	259	11	are	be	AUX
gujaf-56	259	12	appropriately	appropriately	ADV
gujaf-56	259	13	selected	select	VERB
gujaf-56	259	14	.	.	PUNCT
gujaf-56	260	1	from	from	ADP
gujaf-56	260	2	the	the	DET
gujaf-56	260	3	regression	regression	NOUN
gujaf-56	260	4	results	result	NOUN
gujaf-56	260	5	presented	present	VERB
gujaf-56	260	6	in	in	ADP
gujaf-56	260	7	table	table	NOUN
gujaf-56	260	8	4	4	NUM
gujaf-56	260	9	shows	show	VERB
gujaf-56	260	10	that	that	SCONJ
gujaf-56	260	11	firm	firm	ADJ
gujaf-56	260	12	size	size	NOUN
gujaf-56	260	13	has	have	VERB
gujaf-56	260	14	a	a	DET
gujaf-56	260	15	positive	positive	ADJ
gujaf-56	260	16	and	and	CCONJ
gujaf-56	260	17	significant	significant	ADJ
gujaf-56	260	18	impact	impact	NOUN
gujaf-56	260	19	on	on	ADP
gujaf-56	260	20	corporate	corporate	ADJ
gujaf-56	260	21	voluntary	voluntary	ADJ
gujaf-56	260	22	information	information	NOUN
gujaf-56	260	23	disclosure	disclosure	NOUN
gujaf-56	260	24	of	of	ADP
gujaf-56	260	25	listed	list	VERB
gujaf-56	260	26	industrial	industrial	ADJ
gujaf-56	260	27	goods	good	NOUN
gujaf-56	260	28	firms	firm	NOUN
gujaf-56	260	29	in	in	ADP
gujaf-56	260	30	nigeria	nigeria	PRON
gujaf-56	260	31	considering	consider	VERB
gujaf-56	260	32	the	the	DET
gujaf-56	260	33	coefficient	coefficient	NOUN
gujaf-56	260	34	value	value	NOUN
gujaf-56	260	35	of	of	ADP
gujaf-56	260	36	0.066	0.066	NUM
gujaf-56	260	37	with	with	ADP
gujaf-56	260	38	a	a	DET
gujaf-56	260	39	p	p	NOUN
gujaf-56	260	40	-	-	PUNCT
gujaf-56	260	41	value	value	NOUN
gujaf-56	260	42	of	of	ADP
gujaf-56	260	43	0.000	0.000	NUM
gujaf-56	260	44	which	which	PRON
gujaf-56	260	45	is	be	AUX
gujaf-56	260	46	significant	significant	ADJ
gujaf-56	260	47	at	at	ADP
gujaf-56	260	48	1	1	NUM
gujaf-56	260	49	%	%	NOUN
gujaf-56	260	50	.	.	PUNCT
gujaf-56	261	1	this	this	PRON
gujaf-56	261	2	signifying	signify	VERB
gujaf-56	261	3	that	that	DET
gujaf-56	261	4	firm	firm	ADJ
gujaf-56	261	5	size	size	NOUN
gujaf-56	261	6	has	have	VERB
gujaf-56	261	7	direct	direct	ADJ
gujaf-56	261	8	effect	effect	NOUN
gujaf-56	261	9	on	on	ADP
gujaf-56	261	10	the	the	DET
gujaf-56	261	11	level	level	NOUN
gujaf-56	261	12	of	of	ADP
gujaf-56	261	13	corporate	corporate	ADJ
gujaf-56	261	14	voluntary	voluntary	ADJ
gujaf-56	261	15	information	information	NOUN
gujaf-56	261	16	disclosure	disclosure	NOUN
gujaf-56	261	17	of	of	ADP
gujaf-56	261	18	listed	list	VERB
gujaf-56	261	19	industrial	industrial	ADJ
gujaf-56	261	20	goods	good	NOUN
gujaf-56	261	21	firm	firm	NOUN
gujaf-56	261	22	in	in	ADP
gujaf-56	261	23	nigeria	nigeria	PROPN
gujaf-56	261	24	.	.	PUNCT
gujaf-56	262	1	this	this	PRON
gujaf-56	262	2	suggests	suggest	VERB
gujaf-56	262	3	that	that	SCONJ
gujaf-56	262	4	as	as	ADP
gujaf-56	262	5	firm	firm	ADJ
gujaf-56	262	6	size	size	NOUN
gujaf-56	262	7	increase	increase	NOUN
gujaf-56	262	8	,	,	PUNCT
gujaf-56	262	9	corporate	corporate	ADJ
gujaf-56	262	10	voluntary	voluntary	ADJ
gujaf-56	262	11	information	information	NOUN
gujaf-56	262	12	disclosure	disclosure	NOUN
gujaf-56	262	13	of	of	ADP
gujaf-56	262	14	the	the	DET
gujaf-56	262	15	sampled	sample	VERB
gujaf-56	262	16	firms	firm	NOUN
gujaf-56	262	17	also	also	ADV
gujaf-56	262	18	increase	increase	VERB
gujaf-56	262	19	.	.	PUNCT
gujaf-56	263	1	the	the	DET
gujaf-56	263	2	result	result	NOUN
gujaf-56	263	3	supported	support	VERB
gujaf-56	263	4	with	with	ADP
gujaf-56	263	5	the	the	DET
gujaf-56	263	6	results	result	NOUN
gujaf-56	263	7	hieu	hieu	NOUN
gujaf-56	263	8	and	and	CCONJ
gujaf-56	263	9	lan	lan	PROPN
gujaf-56	263	10	(	(	PUNCT
gujaf-56	263	11	2015	2015	NUM
gujaf-56	263	12	)	)	PUNCT
gujaf-56	263	13	,	,	PUNCT
gujaf-56	263	14	tiijani	tiijani	PROPN
gujaf-56	263	15	&	&	CCONJ
gujaf-56	263	16	garko	garko	PROPN
gujaf-56	263	17	(	(	PUNCT
gujaf-56	263	18	2015	2015	NUM
gujaf-56	263	19	)	)	PUNCT
gujaf-56	263	20	,	,	PUNCT
gujaf-56	263	21	filsaraei	filsaraei	NOUN
gujaf-56	263	22	and	and	CCONJ
gujaf-56	263	23	azarberahman	azarberahman	NOUN
gujaf-56	263	24	(	(	PUNCT
gujaf-56	263	25	2016	2016	NUM
gujaf-56	263	26	)	)	PUNCT
gujaf-56	263	27	,	,	PUNCT
gujaf-56	263	28	scaltrito	scaltrito	PROPN
gujaf-56	263	29	(	(	PUNCT
gujaf-56	263	30	2016	2016	NUM
gujaf-56	263	31	)	)	PUNCT
gujaf-56	263	32	,	,	PUNCT
gujaf-56	263	33	monday	monday	PROPN
gujaf-56	263	34	,	,	PUNCT
gujaf-56	263	35	et	et	PROPN
gujaf-56	263	36	.	.	PUNCT
gujaf-56	264	1	al	al	PROPN
gujaf-56	264	2	(	(	PUNCT
gujaf-56	264	3	2016	2016	NUM
gujaf-56	264	4	)	)	PUNCT
gujaf-56	264	5	and	and	CCONJ
gujaf-56	264	6	egbunike	egbunike	NOUN
gujaf-56	264	7	and	and	CCONJ
gujaf-56	264	8	tarilaye	tarilaye	NOUN
gujaf-56	264	9	(	(	PUNCT
gujaf-56	264	10	2017	2017	NUM
gujaf-56	264	11	)	)	PUNCT
gujaf-56	264	12	.	.	PUNCT
gujaf-56	265	1	the	the	DET
gujaf-56	265	2	regressions	regression	NOUN
gujaf-56	265	3	result	result	VERB
gujaf-56	265	4	in	in	ADP
gujaf-56	265	5	table	table	NOUN
gujaf-56	265	6	4	4	NUM
gujaf-56	265	7	revealed	reveal	VERB
gujaf-56	265	8	that	that	SCONJ
gujaf-56	265	9	profitability	profitability	NOUN
gujaf-56	265	10	as	as	SCONJ
gujaf-56	265	11	measured	measure	VERB
gujaf-56	265	12	by	by	ADP
gujaf-56	265	13	return	return	NOUN
gujaf-56	265	14	on	on	ADP
gujaf-56	265	15	asset	asset	NOUN
gujaf-56	265	16	is	be	AUX
gujaf-56	265	17	positively	positively	ADV
gujaf-56	265	18	and	and	CCONJ
gujaf-56	265	19	significantly	significantly	ADV
gujaf-56	265	20	associated	associate	VERB
gujaf-56	265	21	with	with	ADP
gujaf-56	265	22	corporate	corporate	ADJ
gujaf-56	265	23	voluntary	voluntary	ADJ
gujaf-56	265	24	information	information	NOUN
gujaf-56	265	25	disclosure	disclosure	NOUN
gujaf-56	265	26	from	from	ADP
gujaf-56	265	27	the	the	DET
gujaf-56	265	28	coefficient	coefficient	NOUN
gujaf-56	265	29	of	of	ADP
gujaf-56	265	30	1.816	1.816	NUM
gujaf-56	265	31	which	which	PRON
gujaf-56	265	32	is	be	AUX
gujaf-56	265	33	significant	significant	ADJ
gujaf-56	265	34	at	at	ADP
gujaf-56	265	35	1	1	NUM
gujaf-56	265	36	%	%	NOUN
gujaf-56	265	37	from	from	ADP
gujaf-56	265	38	its	its	PRON
gujaf-56	265	39	p	p	NOUN
gujaf-56	265	40	-	-	PUNCT
gujaf-56	265	41	value	value	NOUN
gujaf-56	265	42	of	of	ADP
gujaf-56	265	43	0.000	0.000	NUM
gujaf-56	265	44	.	.	PUNCT
gujaf-56	266	1	this	this	PRON
gujaf-56	266	2	implies	imply	VERB
gujaf-56	266	3	that	that	SCONJ
gujaf-56	266	4	profitability	profitability	NOUN
gujaf-56	266	5	has	have	VERB
gujaf-56	266	6	direct	direct	ADJ
gujaf-56	266	7	impact	impact	NOUN
gujaf-56	266	8	on	on	ADP
gujaf-56	266	9	voluntary	voluntary	ADJ
gujaf-56	266	10	disclosure	disclosure	NOUN
gujaf-56	266	11	of	of	ADP
gujaf-56	266	12	listed	list	VERB
gujaf-56	266	13	industrial	industrial	ADJ
gujaf-56	266	14	goods	good	NOUN
gujaf-56	266	15	firms	firm	NOUN
gujaf-56	266	16	in	in	ADP
gujaf-56	266	17	nigeria.this	nigeria.this	PROPN
gujaf-56	266	18	implies	imply	VERB
gujaf-56	266	19	that	that	SCONJ
gujaf-56	266	20	high	high	ADJ
gujaf-56	266	21	profitability	profitability	NOUN
gujaf-56	266	22	enhanced	enhance	VERB
gujaf-56	266	23	corporate	corporate	ADJ
gujaf-56	266	24	voluntary	voluntary	ADJ
gujaf-56	266	25	information	information	NOUN
gujaf-56	266	26	disclosure	disclosure	NOUN
gujaf-56	266	27	of	of	ADP
gujaf-56	266	28	listed	list	VERB
gujaf-56	266	29	industrial	industrial	ADJ
gujaf-56	266	30	goods	good	NOUN
gujaf-56	266	31	firm	firm	NOUN
gujaf-56	266	32	in	in	ADP
gujaf-56	266	33	nigeria	nigeria	PROPN
gujaf-56	266	34	.	.	PUNCT
gujaf-56	267	1	the	the	DET
gujaf-56	267	2	result	result	NOUN
gujaf-56	267	3	is	be	AUX
gujaf-56	267	4	consistent	consistent	ADJ
gujaf-56	267	5	with	with	ADP
gujaf-56	267	6	those	those	PRON
gujaf-56	267	7	of	of	ADP
gujaf-56	267	8	alfraih	alfraih	NOUN
gujaf-56	267	9	,	,	PUNCT
gujaf-56	267	10	and	and	CCONJ
gujaf-56	267	11	almutawa	almutawa	PROPN
gujaf-56	267	12	(	(	PUNCT
gujaf-56	267	13	2014	2014	NUM
gujaf-56	267	14	)	)	PUNCT
gujaf-56	267	15	tiijani	tiijani	NOUN
gujaf-56	267	16	and	and	CCONJ
gujaf-56	267	17	garko	garko	NOUN
gujaf-56	267	18	(	(	PUNCT
gujaf-56	267	19	2015	2015	NUM
gujaf-56	267	20	)	)	PUNCT
gujaf-56	267	21	,	,	PUNCT
gujaf-56	267	22	albitar	albitar	PROPN
gujaf-56	267	23	(	(	PUNCT
gujaf-56	267	24	2015	2015	NUM
gujaf-56	267	25	)	)	PUNCT
gujaf-56	267	26	abeywardana	abeywardana	PROPN
gujaf-56	267	27	and	and	CCONJ
gujaf-56	267	28	panditharathna	panditharathna	NOUN
gujaf-56	267	29	(	(	PUNCT
gujaf-56	267	30	2016	2016	NUM
gujaf-56	267	31	)	)	PUNCT
gujaf-56	267	32	,	,	PUNCT
gujaf-56	267	33	egbunike	egbunike	NOUN
gujaf-56	267	34	and	and	CCONJ
gujaf-56	267	35	tarilaye	tarilaye	NOUN
gujaf-56	267	36	(	(	PUNCT
gujaf-56	267	37	2017	2017	NUM
gujaf-56	267	38	)	)	PUNCT
gujaf-56	267	39	.	.	PUNCT
gujaf-56	268	1	however	however	ADV
gujaf-56	268	2	,	,	PUNCT
gujaf-56	268	3	this	this	PRON
gujaf-56	268	4	contradicts	contradict	VERB
gujaf-56	268	5	findings	finding	NOUN
gujaf-56	268	6	of	of	ADP
gujaf-56	268	7	uyar	uyar	NOUN
gujaf-56	268	8	,	,	PUNCT
gujaf-56	268	9	et	et	PROPN
gujaf-56	268	10	al	al	PROPN
gujaf-56	268	11	.	.	PROPN
gujaf-56	268	12	,	,	PUNCT
gujaf-56	268	13	(	(	PUNCT
gujaf-56	268	14	2013	2013	NUM
gujaf-56	268	15	)	)	PUNCT
gujaf-56	268	16	,	,	PUNCT
gujaf-56	268	17	ghasempour	ghasempour	NOUN
gujaf-56	268	18	and	and	CCONJ
gujaf-56	268	19	mdyusof	mdyusof	NOUN
gujaf-56	268	20	(	(	PUNCT
gujaf-56	268	21	2014	2014	NUM
gujaf-56	268	22	)	)	PUNCT
gujaf-56	268	23	,	,	PUNCT
gujaf-56	268	24	monday	monday	PROPN
gujaf-56	268	25	and	and	CCONJ
gujaf-56	268	26	nancy	nancy	PROPN
gujaf-56	268	27	(	(	PUNCT
gujaf-56	268	28	2016	2016	NUM
gujaf-56	268	29	)	)	PUNCT
gujaf-56	268	30	,	,	PUNCT
gujaf-56	268	31	hieu	hieu	NOUN
gujaf-56	268	32	and	and	CCONJ
gujaf-56	268	33	lan	lan	PROPN
gujaf-56	268	34	(	(	PUNCT
gujaf-56	268	35	2015	2015	NUM
gujaf-56	268	36	)	)	PUNCT
gujaf-56	268	37	and	and	CCONJ
gujaf-56	268	38	madugu	madugu	NOUN
gujaf-56	268	39	(	(	PUNCT
gujaf-56	268	40	2017	2017	NUM
gujaf-56	268	41	)	)	PUNCT
gujaf-56	268	42	who	who	PRON
gujaf-56	268	43	reported	report	VERB
gujaf-56	268	44	negative	negative	ADJ
gujaf-56	268	45	significant	significant	ADJ
gujaf-56	268	46	relationship	relationship	NOUN
gujaf-56	268	47	between	between	ADP
gujaf-56	268	48	profitability	profitability	NOUN
gujaf-56	268	49	and	and	CCONJ
gujaf-56	268	50	corporate	corporate	ADJ
gujaf-56	268	51	voluntary	voluntary	ADJ
gujaf-56	268	52	information	information	NOUN
gujaf-56	268	53	disclosure	disclosure	NOUN
gujaf-56	268	54	.	.	PUNCT
gujaf-56	269	1	the	the	DET
gujaf-56	269	2	regression	regression	NOUN
gujaf-56	269	3	results	result	NOUN
gujaf-56	269	4	presented	present	VERB
gujaf-56	269	5	in	in	ADP
gujaf-56	269	6	table	table	NOUN
gujaf-56	269	7	4	4	NUM
gujaf-56	269	8	shows	show	VERB
gujaf-56	269	9	a	a	DET
gujaf-56	269	10	positive	positive	ADJ
gujaf-56	269	11	and	and	CCONJ
gujaf-56	269	12	insignificant	insignificant	ADJ
gujaf-56	269	13	effect	effect	NOUN
gujaf-56	269	14	of	of	ADP
gujaf-56	269	15	liquidity	liquidity	NOUN
gujaf-56	269	16	on	on	ADP
gujaf-56	269	17	corporate	corporate	ADJ
gujaf-56	269	18	voluntary	voluntary	ADJ
gujaf-56	269	19	information	information	NOUN
gujaf-56	269	20	disclosure	disclosure	NOUN
gujaf-56	269	21	of	of	ADP
gujaf-56	269	22	listed	list	VERB
gujaf-56	269	23	industrial	industrial	ADJ
gujaf-56	269	24	goods	good	NOUN
gujaf-56	269	25	firm	firm	NOUN
gujaf-56	269	26	in	in	ADP
gujaf-56	269	27	nigeria	nigeria	PROPN
gujaf-56	269	28	.	.	PUNCT
gujaf-56	270	1	this	this	PRON
gujaf-56	270	2	is	be	AUX
gujaf-56	270	3	evident	evident	ADJ
gujaf-56	270	4	from	from	ADP
gujaf-56	270	5	the	the	DET
gujaf-56	270	6	coefficient	coefficient	NOUN
gujaf-56	270	7	of	of	ADP
gujaf-56	270	8	0.073	0.073	NUM
gujaf-56	270	9	with	with	ADP
gujaf-56	270	10	a	a	DET
gujaf-56	270	11	p	p	NOUN
gujaf-56	270	12	value	value	NOUN
gujaf-56	270	13	of	of	ADP
gujaf-56	270	14	0.336	0.336	NUM
gujaf-56	270	15	.	.	PUNCT
gujaf-56	271	1	which	which	PRON
gujaf-56	271	2	is	be	AUX
gujaf-56	271	3	not	not	PART
gujaf-56	271	4	significant	significant	ADJ
gujaf-56	271	5	at	at	ADP
gujaf-56	271	6	all	all	DET
gujaf-56	271	7	level	level	NOUN
gujaf-56	271	8	of	of	ADP
gujaf-56	271	9	significance	significance	NOUN
gujaf-56	271	10	.	.	PUNCT
gujaf-56	272	1	the	the	DET
gujaf-56	272	2	result	result	NOUN
gujaf-56	272	3	is	be	AUX
gujaf-56	272	4	consisted	consist	VERB
gujaf-56	272	5	with	with	ADP
gujaf-56	272	6	those	those	PRON
gujaf-56	272	7	of	of	ADP
gujaf-56	272	8	akhtaruddin	akhtaruddin	NOUN
gujaf-56	272	9	and	and	CCONJ
gujaf-56	272	10	haron	haron	PROPN
gujaf-56	272	11	(	(	PUNCT
gujaf-56	272	12	2010	2010	NUM
gujaf-56	272	13	)	)	PUNCT
gujaf-56	272	14	,	,	PUNCT
gujaf-56	272	15	agyei	agyei	NOUN
gujaf-56	272	16	-	-	PUNCT
gujaf-56	272	17	mensah	mensah	PROPN
gujaf-56	272	18	(	(	PUNCT
gujaf-56	272	19	2012	2012	NUM
gujaf-56	272	20	)	)	PUNCT
gujaf-56	272	21	,	,	PUNCT
gujaf-56	272	22	mangala	mangala	NOUN
gujaf-56	272	23	and	and	CCONJ
gujaf-56	272	24	isha	isha	PROPN
gujaf-56	272	25	(	(	PUNCT
gujaf-56	272	26	2016	2016	NUM
gujaf-56	272	27	)	)	PUNCT
gujaf-56	272	28	,	,	PUNCT
gujaf-56	272	29	however	however	ADV
gujaf-56	272	30	,	,	PUNCT
gujaf-56	272	31	results	result	NOUN
gujaf-56	272	32	contradict	contradict	VERB
gujaf-56	272	33	al	al	PROPN
gujaf-56	272	34	-	-	PUNCT
gujaf-56	272	35	moataz	moataz	PROPN
gujaf-56	272	36	and	and	CCONJ
gujaf-56	272	37	hussainey	hussainey	NOUN
gujaf-56	272	38	(	(	PUNCT
gujaf-56	272	39	2012	2012	NUM
gujaf-56	272	40	)	)	PUNCT
gujaf-56	272	41	,	,	PUNCT
gujaf-56	272	42	nandi	nandi	NOUN
gujaf-56	272	43	and	and	CCONJ
gujaf-56	272	44	ghosh	ghosh	PROPN
gujaf-56	272	45	(	(	PUNCT
gujaf-56	272	46	2012	2012	NUM
gujaf-56	272	47	)	)	PUNCT
gujaf-56	272	48	,	,	PUNCT
gujaf-56	272	49	das	das	PROPN
gujaf-56	272	50	(	(	PUNCT
gujaf-56	272	51	2014	2014	NUM
gujaf-56	272	52	)	)	PUNCT
gujaf-56	272	53	,	,	PUNCT
gujaf-56	272	54	albitar	albitar	X
gujaf-56	272	55	(	(	PUNCT
gujaf-56	272	56	2015	2015	NUM
gujaf-56	272	57	)	)	PUNCT
gujaf-56	272	58	who	who	PRON
gujaf-56	272	59	reported	report	VERB
gujaf-56	272	60	positive	positive	ADJ
gujaf-56	272	61	significant	significant	ADJ
gujaf-56	272	62	relationship	relationship	NOUN
gujaf-56	272	63	between	between	ADP
gujaf-56	272	64	liquidity	liquidity	NOUN
gujaf-56	272	65	and	and	CCONJ
gujaf-56	272	66	corporate	corporate	ADJ
gujaf-56	272	67	voluntary	voluntary	ADJ
gujaf-56	272	68	information	information	NOUN
gujaf-56	272	69	disclosure	disclosure	NOUN
gujaf-56	272	70	.	.	PUNCT
gujaf-56	273	1	gusau	gusau	ADJ
gujaf-56	273	2	journal	journal	PROPN
gujaf-56	273	3	of	of	ADP
gujaf-56	273	4	accounting	accounting	NOUN
gujaf-56	273	5	and	and	CCONJ
gujaf-56	273	6	finance	finance	NOUN
gujaf-56	273	7	,	,	PUNCT
gujaf-56	273	8	vol	vol	NOUN
gujaf-56	273	9	.	.	PROPN
gujaf-56	273	10	2	2	NUM
gujaf-56	273	11	,	,	PUNCT
gujaf-56	273	12	issue	issue	NOUN
gujaf-56	273	13	1	1	NUM
gujaf-56	273	14	,	,	PUNCT
gujaf-56	273	15	april	april	PROPN
gujaf-56	273	16	,	,	PUNCT
gujaf-56	273	17	2021	2021	NUM
gujaf-56	273	18	15	15	NUM
gujaf-56	273	19	the	the	DET
gujaf-56	273	20	result	result	NOUN
gujaf-56	273	21	from	from	ADP
gujaf-56	273	22	the	the	DET
gujaf-56	273	23	table	table	NOUN
gujaf-56	273	24	4	4	NUM
gujaf-56	273	25	shows	show	VERB
gujaf-56	273	26	that	that	SCONJ
gujaf-56	273	27	leverage	leverage	NOUN
gujaf-56	273	28	has	have	VERB
gujaf-56	273	29	a	a	DET
gujaf-56	273	30	positive	positive	ADJ
gujaf-56	273	31	and	and	CCONJ
gujaf-56	273	32	significant	significant	ADJ
gujaf-56	273	33	effect	effect	NOUN
gujaf-56	273	34	on	on	ADP
gujaf-56	273	35	the	the	DET
gujaf-56	273	36	level	level	ADJ
gujaf-56	273	37	corporate	corporate	ADJ
gujaf-56	273	38	voluntary	voluntary	ADJ
gujaf-56	273	39	information	information	NOUN
gujaf-56	273	40	disclosure	disclosure	NOUN
gujaf-56	273	41	of	of	ADP
gujaf-56	273	42	listed	list	VERB
gujaf-56	273	43	industrial	industrial	ADJ
gujaf-56	273	44	goods	good	NOUN
gujaf-56	273	45	firms	firm	NOUN
gujaf-56	273	46	in	in	ADP
gujaf-56	273	47	nigeria	nigeria	PROPN
gujaf-56	273	48	,	,	PUNCT
gujaf-56	273	49	from	from	ADP
gujaf-56	273	50	coefficient	coefficient	NOUN
gujaf-56	273	51	0.414	0.414	NUM
gujaf-56	273	52	of	of	ADP
gujaf-56	273	53	which	which	PRON
gujaf-56	273	54	is	be	AUX
gujaf-56	273	55	significant	significant	ADJ
gujaf-56	273	56	at	at	ADP
gujaf-56	273	57	1	1	NUM
gujaf-56	273	58	%	%	NOUN
gujaf-56	273	59	level	level	NOUN
gujaf-56	273	60	of	of	ADP
gujaf-56	273	61	significance	significance	NOUN
gujaf-56	273	62	from	from	ADP
gujaf-56	273	63	the	the	DET
gujaf-56	273	64	pvalue	pvalue	NOUN
gujaf-56	273	65	of	of	ADP
gujaf-56	273	66	0.001	0.001	NUM
gujaf-56	273	67	.	.	PUNCT
gujaf-56	274	1	this	this	PRON
gujaf-56	274	2	implies	imply	VERB
gujaf-56	274	3	that	that	SCONJ
gujaf-56	274	4	as	as	ADP
gujaf-56	274	5	leverage	leverage	NOUN
gujaf-56	274	6	increase	increase	NOUN
gujaf-56	274	7	,	,	PUNCT
gujaf-56	274	8	corporate	corporate	ADJ
gujaf-56	274	9	voluntary	voluntary	ADJ
gujaf-56	274	10	information	information	NOUN
gujaf-56	274	11	disclosure	disclosure	NOUN
gujaf-56	274	12	equally	equally	ADV
gujaf-56	274	13	increases	increase	NOUN
gujaf-56	274	14	.	.	PUNCT
gujaf-56	275	1	table	table	NOUN
gujaf-56	275	2	4	4	NUM
gujaf-56	275	3	shows	show	VERB
gujaf-56	275	4	that	that	PRON
gujaf-56	275	5	firm	firm	NOUN
gujaf-56	275	6	’s	’s	PART
gujaf-56	275	7	age	age	NOUN
gujaf-56	275	8	has	have	VERB
gujaf-56	275	9	a	a	DET
gujaf-56	275	10	positive	positive	ADJ
gujaf-56	275	11	and	and	CCONJ
gujaf-56	275	12	significant	significant	ADJ
gujaf-56	275	13	impact	impact	NOUN
gujaf-56	275	14	on	on	ADP
gujaf-56	275	15	corporate	corporate	ADJ
gujaf-56	275	16	voluntary	voluntary	ADJ
gujaf-56	275	17	information	information	NOUN
gujaf-56	275	18	disclosure	disclosure	NOUN
gujaf-56	275	19	by	by	ADP
gujaf-56	275	20	listed	list	VERB
gujaf-56	275	21	industrial	industrial	ADJ
gujaf-56	275	22	goods	good	NOUN
gujaf-56	275	23	firms	firm	NOUN
gujaf-56	275	24	in	in	ADP
gujaf-56	275	25	nigeria	nigeria	PROPN
gujaf-56	275	26	.	.	PUNCT
gujaf-56	276	1	this	this	PRON
gujaf-56	276	2	is	be	AUX
gujaf-56	276	3	evident	evident	ADJ
gujaf-56	276	4	from	from	ADP
gujaf-56	276	5	coefficient	coefficient	NOUN
gujaf-56	276	6	of	of	ADP
gujaf-56	276	7	0.032	0.032	NUM
gujaf-56	276	8	with	with	ADP
gujaf-56	276	9	a	a	DET
gujaf-56	276	10	pvalue	pvalue	NOUN
gujaf-56	276	11	of	of	ADP
gujaf-56	276	12	0.000	0.000	NUM
gujaf-56	276	13	,	,	PUNCT
gujaf-56	276	14	which	which	PRON
gujaf-56	276	15	is	be	AUX
gujaf-56	276	16	significant	significant	ADJ
gujaf-56	276	17	at	at	ADP
gujaf-56	276	18	1	1	NUM
gujaf-56	276	19	%	%	NOUN
gujaf-56	276	20	.	.	PUNCT
gujaf-56	277	1	this	this	PRON
gujaf-56	277	2	indicates	indicate	VERB
gujaf-56	277	3	that	that	SCONJ
gujaf-56	277	4	the	the	DET
gujaf-56	277	5	corporate	corporate	ADJ
gujaf-56	277	6	voluntary	voluntary	ADJ
gujaf-56	277	7	information	information	NOUN
gujaf-56	277	8	disclosure	disclosure	NOUN
gujaf-56	277	9	is	be	AUX
gujaf-56	277	10	affected	affect	VERB
gujaf-56	277	11	by	by	ADP
gujaf-56	277	12	the	the	DET
gujaf-56	277	13	firm	firm	ADJ
gujaf-56	277	14	age	age	NOUN
gujaf-56	277	15	of	of	ADP
gujaf-56	277	16	the	the	DET
gujaf-56	277	17	listed	list	VERB
gujaf-56	277	18	industrial	industrial	ADJ
gujaf-56	277	19	goods	good	NOUN
gujaf-56	277	20	firms	firm	NOUN
gujaf-56	277	21	in	in	ADP
gujaf-56	277	22	nigeria	nigeria	PROPN
gujaf-56	277	23	.	.	PUNCT
gujaf-56	278	1	the	the	DET
gujaf-56	278	2	result	result	NOUN
gujaf-56	278	3	corroborates	corroborate	VERB
gujaf-56	278	4	the	the	DET
gujaf-56	278	5	findings	finding	NOUN
gujaf-56	278	6	of	of	ADP
gujaf-56	278	7	najm	najm	ADJ
gujaf-56	278	8	-	-	PUNCT
gujaf-56	278	9	ul	ul	INTJ
gujaf-56	278	10	-	-	ADJ
gujaf-56	278	11	sehar	sehar	ADJ
gujaf-56	278	12	and	and	CCONJ
gujaf-56	278	13	tufail	tufail	NOUN
gujaf-56	278	14	(	(	PUNCT
gujaf-56	278	15	2013	2013	NUM
gujaf-56	278	16	)	)	PUNCT
gujaf-56	278	17	,	,	PUNCT
gujaf-56	278	18	alfraih	alfraih	NOUN
gujaf-56	278	19	and	and	CCONJ
gujaf-56	278	20	almutawa	almutawa	PROPN
gujaf-56	278	21	(	(	PUNCT
gujaf-56	278	22	2014	2014	NUM
gujaf-56	278	23	)	)	PUNCT
gujaf-56	278	24	,	,	PUNCT
gujaf-56	278	25	albitar	albitar	X
gujaf-56	278	26	(	(	PUNCT
gujaf-56	278	27	2015	2015	NUM
gujaf-56	278	28	)	)	PUNCT
gujaf-56	278	29	,	,	PUNCT
gujaf-56	278	30	abeywardana	abeywardana	PROPN
gujaf-56	278	31	and	and	CCONJ
gujaf-56	278	32	panditharathna	panditharathna	NOUN
gujaf-56	278	33	(	(	PUNCT
gujaf-56	278	34	2016	2016	NUM
gujaf-56	278	35	)	)	PUNCT
gujaf-56	278	36	which	which	PRON
gujaf-56	278	37	shows	show	VERB
gujaf-56	278	38	positive	positive	ADJ
gujaf-56	278	39	and	and	CCONJ
gujaf-56	278	40	significant	significant	ADJ
gujaf-56	278	41	impact	impact	NOUN
gujaf-56	278	42	of	of	ADP
gujaf-56	278	43	firm	firm	ADJ
gujaf-56	278	44	age	age	NOUN
gujaf-56	278	45	on	on	ADP
gujaf-56	278	46	corporate	corporate	ADJ
gujaf-56	278	47	voluntary	voluntary	ADJ
gujaf-56	278	48	information	information	NOUN
gujaf-56	278	49	disclosure	disclosure	NOUN
gujaf-56	278	50	.	.	PUNCT
gujaf-56	279	1	however	however	ADV
gujaf-56	279	2	,	,	PUNCT
gujaf-56	279	3	this	this	DET
gujaf-56	279	4	finding	finding	NOUN
gujaf-56	279	5	is	be	AUX
gujaf-56	279	6	in	in	ADP
gujaf-56	279	7	contrast	contrast	NOUN
gujaf-56	279	8	with	with	ADP
gujaf-56	279	9	that	that	PRON
gujaf-56	279	10	of	of	ADP
gujaf-56	279	11	ebrahimabadi	ebrahimabadi	NOUN
gujaf-56	279	12	and	and	CCONJ
gujaf-56	279	13	asadi	asadi	NOUN
gujaf-56	279	14	(	(	PUNCT
gujaf-56	279	15	2016	2016	NUM
gujaf-56	279	16	)	)	PUNCT
gujaf-56	279	17	who	who	PRON
gujaf-56	279	18	report	report	VERB
gujaf-56	279	19	reports	report	NOUN
gujaf-56	279	20	that	that	SCONJ
gujaf-56	279	21	firm	firm	ADJ
gujaf-56	279	22	age	age	NOUN
gujaf-56	279	23	has	have	AUX
gujaf-56	279	24	negative	negative	ADJ
gujaf-56	279	25	and	and	CCONJ
gujaf-56	279	26	significant	significant	ADJ
gujaf-56	279	27	effect	effect	NOUN
gujaf-56	279	28	on	on	ADP
gujaf-56	279	29	corporate	corporate	ADJ
gujaf-56	279	30	voluntary	voluntary	ADJ
gujaf-56	279	31	information	information	NOUN
gujaf-56	279	32	disclosure	disclosure	NOUN
gujaf-56	279	33	.	.	PUNCT
gujaf-56	280	1	the	the	DET
gujaf-56	280	2	regression	regression	NOUN
gujaf-56	280	3	result	result	NOUN
gujaf-56	280	4	also	also	ADV
gujaf-56	280	5	revealed	reveal	VERB
gujaf-56	280	6	that	that	SCONJ
gujaf-56	280	7	auditor	auditor	NOUN
gujaf-56	280	8	type	type	NOUN
gujaf-56	280	9	has	have	VERB
gujaf-56	280	10	a	a	DET
gujaf-56	280	11	positive	positive	ADJ
gujaf-56	280	12	and	and	CCONJ
gujaf-56	280	13	significant	significant	ADJ
gujaf-56	280	14	effect	effect	NOUN
gujaf-56	280	15	on	on	ADP
gujaf-56	280	16	corporate	corporate	ADJ
gujaf-56	280	17	voluntary	voluntary	ADJ
gujaf-56	280	18	information	information	NOUN
gujaf-56	280	19	disclosure	disclosure	NOUN
gujaf-56	280	20	of	of	ADP
gujaf-56	280	21	the	the	DET
gujaf-56	280	22	listed	list	VERB
gujaf-56	280	23	industrial	industrial	ADJ
gujaf-56	280	24	goods	good	NOUN
gujaf-56	280	25	firms	firm	NOUN
gujaf-56	280	26	in	in	ADP
gujaf-56	280	27	nigeria	nigeria	PROPN
gujaf-56	280	28	.	.	PUNCT
gujaf-56	281	1	this	this	PRON
gujaf-56	281	2	is	be	AUX
gujaf-56	281	3	evident	evident	ADJ
gujaf-56	281	4	from	from	ADP
gujaf-56	281	5	coefficient	coefficient	NOUN
gujaf-56	281	6	of	of	ADP
gujaf-56	281	7	0.054	0.054	NUM
gujaf-56	281	8	with	with	ADP
gujaf-56	281	9	a	a	DET
gujaf-56	281	10	pvalue	pvalue	NOUN
gujaf-56	281	11	0.023	0.023	NUM
gujaf-56	281	12	which	which	PRON
gujaf-56	281	13	is	be	AUX
gujaf-56	281	14	significant	significant	ADJ
gujaf-56	281	15	at	at	ADP
gujaf-56	281	16	5	5	NUM
gujaf-56	281	17	%	%	NOUN
gujaf-56	281	18	level	level	NOUN
gujaf-56	281	19	of	of	ADP
gujaf-56	281	20	significance	significance	NOUN
gujaf-56	281	21	.	.	PUNCT
gujaf-56	282	1	this	this	PRON
gujaf-56	282	2	implies	imply	VERB
gujaf-56	282	3	that	that	SCONJ
gujaf-56	282	4	use	use	NOUN
gujaf-56	282	5	of	of	ADP
gujaf-56	282	6	big	big	ADJ
gujaf-56	282	7	four	four	NUM
gujaf-56	282	8	audit	audit	NOUN
gujaf-56	282	9	firms	firm	NOUN
gujaf-56	282	10	improve	improve	VERB
gujaf-56	282	11	voluntary	voluntary	ADJ
gujaf-56	282	12	accounting	accounting	NOUN
gujaf-56	282	13	information	information	NOUN
gujaf-56	282	14	.	.	PUNCT
gujaf-56	283	1	finally	finally	ADV
gujaf-56	283	2	,	,	PUNCT
gujaf-56	283	3	asset	asset	NOUN
gujaf-56	283	4	in	in	ADP
gujaf-56	283	5	place	place	NOUN
gujaf-56	283	6	as	as	SCONJ
gujaf-56	283	7	measured	measure	VERB
gujaf-56	283	8	by	by	ADP
gujaf-56	283	9	the	the	DET
gujaf-56	283	10	proportion	proportion	NOUN
gujaf-56	283	11	of	of	ADP
gujaf-56	283	12	fixed	fix	VERB
gujaf-56	283	13	assets	asset	NOUN
gujaf-56	283	14	to	to	PART
gujaf-56	283	15	total	total	ADJ
gujaf-56	283	16	assets	asset	NOUN
gujaf-56	283	17	has	have	VERB
gujaf-56	283	18	a	a	DET
gujaf-56	283	19	positive	positive	ADJ
gujaf-56	283	20	and	and	CCONJ
gujaf-56	283	21	insignificant	insignificant	ADJ
gujaf-56	283	22	relationship	relationship	NOUN
gujaf-56	283	23	with	with	ADP
gujaf-56	283	24	corporate	corporate	ADJ
gujaf-56	283	25	voluntary	voluntary	ADJ
gujaf-56	283	26	information	information	NOUN
gujaf-56	283	27	disclosure	disclosure	NOUN
gujaf-56	283	28	by	by	ADP
gujaf-56	283	29	listed	list	VERB
gujaf-56	283	30	industrial	industrial	ADJ
gujaf-56	283	31	goods	good	NOUN
gujaf-56	283	32	firms	firm	NOUN
gujaf-56	283	33	in	in	ADP
gujaf-56	283	34	nigeria	nigeria	PROPN
gujaf-56	283	35	.	.	PUNCT
gujaf-56	284	1	this	this	PRON
gujaf-56	284	2	is	be	AUX
gujaf-56	284	3	evident	evident	ADJ
gujaf-56	284	4	from	from	ADP
gujaf-56	284	5	coefficient	coefficient	NOUN
gujaf-56	284	6	of	of	ADP
gujaf-56	284	7	0.147	0.147	NUM
gujaf-56	284	8	with	with	ADP
gujaf-56	284	9	a	a	DET
gujaf-56	284	10	pvalue	pvalue	NOUN
gujaf-56	284	11	0.343	0.343	NUM
gujaf-56	284	12	which	which	PRON
gujaf-56	284	13	is	be	AUX
gujaf-56	284	14	not	not	PART
gujaf-56	284	15	insignificant	insignificant	ADJ
gujaf-56	284	16	at	at	ADV
gujaf-56	284	17	all	all	DET
gujaf-56	284	18	level	level	NOUN
gujaf-56	284	19	of	of	ADP
gujaf-56	284	20	significance	significance	NOUN
gujaf-56	284	21	.	.	PUNCT
gujaf-56	285	1	the	the	DET
gujaf-56	285	2	above	above	ADJ
gujaf-56	285	3	findings	finding	NOUN
gujaf-56	285	4	have	have	VERB
gujaf-56	285	5	implications	implication	NOUN
gujaf-56	285	6	for	for	ADP
gujaf-56	285	7	users	user	NOUN
gujaf-56	285	8	of	of	ADP
gujaf-56	285	9	financial	financial	ADJ
gujaf-56	285	10	statement	statement	NOUN
gujaf-56	285	11	(	(	PUNCT
gujaf-56	285	12	internal	internal	ADJ
gujaf-56	285	13	and	and	CCONJ
gujaf-56	285	14	external	external	ADJ
gujaf-56	285	15	)	)	PUNCT
gujaf-56	285	16	and	and	CCONJ
gujaf-56	285	17	regulatory	regulatory	ADJ
gujaf-56	285	18	authorities	authority	NOUN
gujaf-56	285	19	,	,	PUNCT
gujaf-56	285	20	professional	professional	ADJ
gujaf-56	285	21	accounting	accounting	NOUN
gujaf-56	285	22	bodies	body	NOUN
gujaf-56	285	23	such	such	ADJ
gujaf-56	285	24	as	as	ADP
gujaf-56	285	25	institute	institute	NOUN
gujaf-56	285	26	of	of	ADP
gujaf-56	285	27	chartered	charter	VERB
gujaf-56	285	28	accountants	accountant	NOUN
gujaf-56	285	29	of	of	ADP
gujaf-56	285	30	nigeria	nigeria	PROPN
gujaf-56	285	31	(	(	PUNCT
gujaf-56	285	32	ican	ican	ADJ
gujaf-56	285	33	)	)	PUNCT
gujaf-56	285	34	and	and	CCONJ
gujaf-56	285	35	association	association	NOUN
gujaf-56	285	36	of	of	ADP
gujaf-56	285	37	national	national	ADJ
gujaf-56	285	38	accountants	accountant	NOUN
gujaf-56	285	39	of	of	ADP
gujaf-56	285	40	nigeria	nigeria	PROPN
gujaf-56	285	41	(	(	PUNCT
gujaf-56	285	42	anan	anan	PROPN
gujaf-56	285	43	)	)	PUNCT
gujaf-56	285	44	.	.	PUNCT
gujaf-56	286	1	in	in	ADP
gujaf-56	286	2	particular	particular	ADJ
gujaf-56	286	3	,	,	PUNCT
gujaf-56	286	4	users	user	NOUN
gujaf-56	286	5	of	of	ADP
gujaf-56	286	6	accounting	account	VERB
gujaf-56	286	7	information	information	NOUN
gujaf-56	286	8	should	should	AUX
gujaf-56	286	9	understand	understand	VERB
gujaf-56	286	10	the	the	DET
gujaf-56	286	11	importance	importance	NOUN
gujaf-56	286	12	of	of	ADP
gujaf-56	286	13	voluntary	voluntary	ADJ
gujaf-56	286	14	accounting	accounting	NOUN
gujaf-56	286	15	information	information	NOUN
gujaf-56	286	16	disclosure	disclosure	NOUN
gujaf-56	286	17	when	when	SCONJ
gujaf-56	286	18	taking	take	VERB
gujaf-56	286	19	decisions	decision	NOUN
gujaf-56	286	20	.	.	PUNCT
gujaf-56	287	1	5	5	X
gujaf-56	287	2	.	.	X
gujaf-56	287	3	conclusion	conclusion	NOUN
gujaf-56	287	4	and	and	CCONJ
gujaf-56	287	5	recommendations	recommendation	NOUN
gujaf-56	287	6	this	this	DET
gujaf-56	287	7	study	study	NOUN
gujaf-56	287	8	has	have	AUX
gujaf-56	287	9	empirically	empirically	ADV
gujaf-56	287	10	provided	provide	VERB
gujaf-56	287	11	evidence	evidence	NOUN
gujaf-56	287	12	on	on	ADP
gujaf-56	287	13	the	the	DET
gujaf-56	287	14	relationship	relationship	NOUN
gujaf-56	287	15	between	between	ADP
gujaf-56	287	16	firm	firm	ADJ
gujaf-56	287	17	attributes	attribute	VERB
gujaf-56	287	18	proxies	proxy	NOUN
gujaf-56	287	19	by	by	ADP
gujaf-56	287	20	firm	firm	ADJ
gujaf-56	287	21	size	size	NOUN
gujaf-56	287	22	,	,	PUNCT
gujaf-56	287	23	profitability	profitability	NOUN
gujaf-56	287	24	,	,	PUNCT
gujaf-56	287	25	liquidity	liquidity	NOUN
gujaf-56	287	26	,	,	PUNCT
gujaf-56	287	27	leverage	leverage	NOUN
gujaf-56	287	28	,	,	PUNCT
gujaf-56	287	29	age	age	NOUN
gujaf-56	287	30	,	,	PUNCT
gujaf-56	287	31	auditor	auditor	NOUN
gujaf-56	287	32	type	type	NOUN
gujaf-56	287	33	and	and	CCONJ
gujaf-56	287	34	asset	asset	NOUN
gujaf-56	287	35	in	in	ADP
gujaf-56	287	36	place	place	NOUN
gujaf-56	287	37	on	on	ADP
gujaf-56	287	38	corporate	corporate	ADJ
gujaf-56	287	39	voluntary	voluntary	ADJ
gujaf-56	287	40	information	information	NOUN
gujaf-56	287	41	disclosure	disclosure	NOUN
gujaf-56	287	42	of	of	ADP
gujaf-56	287	43	listed	list	VERB
gujaf-56	287	44	industrial	industrial	ADJ
gujaf-56	287	45	goods	good	NOUN
gujaf-56	287	46	firms	firm	NOUN
gujaf-56	287	47	in	in	ADP
gujaf-56	287	48	nigeria	nigeria	PROPN
gujaf-56	287	49	.	.	PUNCT
gujaf-56	288	1	based	base	VERB
gujaf-56	288	2	on	on	ADP
gujaf-56	288	3	the	the	DET
gujaf-56	288	4	findings	finding	NOUN
gujaf-56	288	5	,	,	PUNCT
gujaf-56	288	6	it	it	PRON
gujaf-56	288	7	is	be	AUX
gujaf-56	288	8	concluded	conclude	VERB
gujaf-56	288	9	that	that	SCONJ
gujaf-56	288	10	firm	firm	ADJ
gujaf-56	288	11	size	size	NOUN
gujaf-56	288	12	,	,	PUNCT
gujaf-56	288	13	profitability	profitability	NOUN
gujaf-56	288	14	,	,	PUNCT
gujaf-56	288	15	leverage	leverage	NOUN
gujaf-56	288	16	,	,	PUNCT
gujaf-56	288	17	age	age	NOUN
gujaf-56	288	18	and	and	CCONJ
gujaf-56	288	19	auditor	auditor	NOUN
gujaf-56	288	20	type	type	NOUN
gujaf-56	288	21	has	have	VERB
gujaf-56	288	22	significant	significant	ADJ
gujaf-56	288	23	impact	impact	NOUN
gujaf-56	288	24	on	on	ADP
gujaf-56	288	25	corporate	corporate	ADJ
gujaf-56	288	26	voluntary	voluntary	ADJ
gujaf-56	288	27	information	information	NOUN
gujaf-56	288	28	disclosure	disclosure	NOUN
gujaf-56	288	29	.	.	PUNCT
gujaf-56	289	1	however	however	ADV
gujaf-56	289	2	,	,	PUNCT
gujaf-56	289	3	study	study	NOUN
gujaf-56	289	4	concludes	conclude	VERB
gujaf-56	289	5	that	that	SCONJ
gujaf-56	289	6	liquidity	liquidity	NOUN
gujaf-56	289	7	and	and	CCONJ
gujaf-56	289	8	asset	asset	NOUN
gujaf-56	289	9	in	in	ADP
gujaf-56	289	10	place	place	NOUN
gujaf-56	289	11	has	have	VERB
gujaf-56	289	12	no	no	DET
gujaf-56	289	13	any	any	DET
gujaf-56	289	14	impact	impact	NOUN
gujaf-56	289	15	on	on	ADP
gujaf-56	289	16	corporate	corporate	ADJ
gujaf-56	289	17	voluntary	voluntary	ADJ
gujaf-56	289	18	information	information	NOUN
gujaf-56	289	19	disclosure	disclosure	NOUN
gujaf-56	289	20	during	during	ADP
gujaf-56	289	21	the	the	DET
gujaf-56	289	22	period	period	NOUN
gujaf-56	289	23	under	under	ADP
gujaf-56	289	24	review	review	NOUN
gujaf-56	289	25	.	.	PUNCT
gujaf-56	290	1	in	in	ADP
gujaf-56	290	2	line	line	NOUN
gujaf-56	290	3	with	with	ADP
gujaf-56	290	4	findings	finding	NOUN
gujaf-56	290	5	and	and	CCONJ
gujaf-56	290	6	conclusions	conclusion	NOUN
gujaf-56	290	7	drawn	draw	VERB
gujaf-56	290	8	from	from	ADP
gujaf-56	290	9	the	the	DET
gujaf-56	290	10	study	study	NOUN
gujaf-56	290	11	,	,	PUNCT
gujaf-56	290	12	therefore	therefore	ADV
gujaf-56	290	13	,	,	PUNCT
gujaf-56	290	14	the	the	DET
gujaf-56	290	15	study	study	NOUN
gujaf-56	290	16	recommends	recommend	VERB
gujaf-56	290	17	that	that	SCONJ
gujaf-56	290	18	regulatory	regulatory	ADJ
gujaf-56	290	19	authorities	authority	NOUN
gujaf-56	290	20	should	should	AUX
gujaf-56	290	21	encourage	encourage	VERB
gujaf-56	290	22	companies	company	NOUN
gujaf-56	290	23	to	to	PART
gujaf-56	290	24	disclosure	disclosure	VERB
gujaf-56	290	25	more	more	ADJ
gujaf-56	290	26	information	information	NOUN
gujaf-56	290	27	beyond	beyond	ADP
gujaf-56	290	28	the	the	DET
gujaf-56	290	29	mandatory	mandatory	ADJ
gujaf-56	290	30	requirement	requirement	NOUN
gujaf-56	290	31	.	.	PUNCT
gujaf-56	291	1	this	this	PRON
gujaf-56	291	2	may	may	AUX
gujaf-56	291	3	attract	attract	VERB
gujaf-56	291	4	more	more	ADV
gujaf-56	291	5	domestic	domestic	ADJ
gujaf-56	291	6	and	and	CCONJ
gujaf-56	291	7	foreign	foreign	ADJ
gujaf-56	291	8	investors	investor	NOUN
gujaf-56	291	9	in	in	ADP
gujaf-56	291	10	to	to	ADP
gujaf-56	291	11	capital	capital	NOUN
gujaf-56	291	12	market	market	NOUN
gujaf-56	291	13	and	and	CCONJ
gujaf-56	291	14	also	also	ADV
gujaf-56	291	15	the	the	DET
gujaf-56	291	16	management	management	NOUN
gujaf-56	291	17	listed	list	VERB
gujaf-56	291	18	of	of	ADP
gujaf-56	291	19	industrial	industrial	ADJ
gujaf-56	291	20	goods	good	NOUN
gujaf-56	291	21	firms	firm	NOUN
gujaf-56	291	22	in	in	ADP
gujaf-56	291	23	nigeria	nigeria	PROPN
gujaf-56	291	24	should	should	AUX
gujaf-56	291	25	stickily	stickily	ADV
gujaf-56	291	26	adhere	adhere	VERB
gujaf-56	291	27	to	to	ADP
gujaf-56	291	28	gusau	gusau	ADJ
gujaf-56	291	29	journal	journal	NOUN
gujaf-56	291	30	of	of	ADP
gujaf-56	291	31	accounting	accounting	NOUN
gujaf-56	291	32	and	and	CCONJ
gujaf-56	291	33	finance	finance	NOUN
gujaf-56	291	34	,	,	PUNCT
gujaf-56	291	35	vol	vol	NOUN
gujaf-56	291	36	.	.	PROPN
gujaf-56	291	37	2	2	NUM
gujaf-56	291	38	,	,	PUNCT
gujaf-56	291	39	issue	issue	NOUN
gujaf-56	291	40	1	1	NUM
gujaf-56	291	41	,	,	PUNCT
gujaf-56	291	42	april	april	PROPN
gujaf-56	291	43	,	,	PUNCT
gujaf-56	291	44	2021	2021	NUM
gujaf-56	291	45	16	16	NUM
gujaf-56	291	46	internal	internal	ADJ
gujaf-56	291	47	control	control	NOUN
gujaf-56	291	48	mechanisms	mechanism	NOUN
gujaf-56	291	49	to	to	PART
gujaf-56	291	50	block	block	VERB
gujaf-56	291	51	wastes	waste	NOUN
gujaf-56	291	52	and	and	CCONJ
gujaf-56	291	53	improves	improve	VERB
gujaf-56	291	54	income	income	NOUN
gujaf-56	291	55	for	for	ADP
gujaf-56	291	56	high	high	ADJ
gujaf-56	291	57	profitability	profitability	NOUN
gujaf-56	291	58	as	as	ADP
gujaf-56	291	59	this	this	DET
gujaf-56	291	60	increase	increase	NOUN
gujaf-56	291	61	,	,	PUNCT
gujaf-56	291	62	it	it	PRON
gujaf-56	291	63	would	would	AUX
gujaf-56	291	64	enhance	enhance	VERB
gujaf-56	291	65	the	the	DET
gujaf-56	291	66	quantum	quantum	ADJ
gujaf-56	291	67	voluntary	voluntary	ADJ
gujaf-56	291	68	information	information	NOUN
gujaf-56	291	69	.	.	PUNCT
gujaf-56	292	1	references	reference	NOUN
gujaf-56	292	2	abubakar	abubakar	PROPN
gujaf-56	292	3	,	,	PUNCT
gujaf-56	292	4	a.	a.	PROPN
gujaf-56	292	5	&	&	CCONJ
gujaf-56	292	6	isa	isa	PROPN
gujaf-56	292	7	,	,	PUNCT
gujaf-56	292	8	m.	m.	NOUN
gujaf-56	292	9	a	a	DET
gujaf-56	292	10	(	(	PUNCT
gujaf-56	292	11	2020	2020	NUM
gujaf-56	292	12	)	)	PUNCT
gujaf-56	292	13	.	.	PUNCT
gujaf-56	293	1	an	an	DET
gujaf-56	293	2	overview	overview	NOUN
gujaf-56	293	3	of	of	ADP
gujaf-56	293	4	voluntary	voluntary	ADJ
gujaf-56	293	5	accounting	accounting	NOUN
gujaf-56	293	6	information	information	NOUN
gujaf-56	293	7	disclosures	disclosure	NOUN
gujaf-56	293	8	.	.	PUNCT
gujaf-56	294	1	internationaljournal	internationaljournal	ADJ
gujaf-56	294	2	of	of	ADP
gujaf-56	294	3	intellectual	intellectual	ADJ
gujaf-56	294	4	disclosure	disclosure	NOUN
gujaf-56	294	5	,	,	PUNCT
gujaf-56	294	6	1(1	1(1	NUM
gujaf-56	294	7	)	)	PUNCT
gujaf-56	294	8	,	,	PUNCT
gujaf-56	294	9	abubakar	abubakar	PROPN
gujaf-56	294	10	,	,	PUNCT
gujaf-56	294	11	a.	a.	NOUN
gujaf-56	294	12	,	,	PUNCT
gujaf-56	294	13	mazadu	mazadu	ADJ
gujaf-56	294	14	,	,	PUNCT
gujaf-56	294	15	s.	s.	PROPN
gujaf-56	294	16	a.	a.	PROPN
gujaf-56	294	17	&	&	CCONJ
gujaf-56	294	18	yusuf	yusuf	PROPN
gujaf-56	294	19	,	,	PUNCT
gujaf-56	294	20	a.m	a.m	PROPN
gujaf-56	294	21	(	(	PUNCT
gujaf-56	294	22	2020	2020	NUM
gujaf-56	294	23	)	)	PUNCT
gujaf-56	294	24	.	.	PUNCT
gujaf-56	295	1	audit	audit	NOUN
gujaf-56	295	2	quality	quality	NOUN
gujaf-56	295	3	and	and	CCONJ
gujaf-56	295	4	earnings	earning	NOUN
gujaf-56	295	5	management	management	NOUN
gujaf-56	295	6	of	of	ADP
gujaf-56	295	7	listed	list	VERB
gujaf-56	295	8	insurance	insurance	NOUN
gujaf-56	295	9	companies	company	NOUN
gujaf-56	295	10	in	in	ADP
gujaf-56	295	11	nigeria	nigeria	PROPN
gujaf-56	295	12	.	.	PUNCT
gujaf-56	296	1	gusaujournal	gusaujournal	ADJ
gujaf-56	296	2	of	of	ADP
gujaf-56	296	3	accounting	accounting	NOUN
gujaf-56	296	4	andfinance	andfinance	NOUN
gujaf-56	296	5	,	,	PUNCT
gujaf-56	296	6	1(1	1(1	NUM
gujaf-56	296	7	)	)	PUNCT
gujaf-56	296	8	,	,	PUNCT
gujaf-56	296	9	103	103	NUM
gujaf-56	296	10	-	-	SYM
gujaf-56	296	11	116	116	NUM
gujaf-56	296	12	abd	abd	NOUN
gujaf-56	296	13	-	-	PUNCT
gujaf-56	296	14	elsalam	elsalam	PROPN
gujaf-56	296	15	,	,	PUNCT
gujaf-56	296	16	o.	o.	PROPN
gujaf-56	296	17	h.	h.	PROPN
gujaf-56	296	18	(	(	PUNCT
gujaf-56	296	19	1999	1999	NUM
gujaf-56	296	20	)	)	PUNCT
gujaf-56	296	21	.	.	PUNCT
gujaf-56	297	1	the	the	DET
gujaf-56	297	2	introduction	introduction	NOUN
gujaf-56	297	3	and	and	CCONJ
gujaf-56	297	4	application	application	NOUN
gujaf-56	297	5	of	of	ADP
gujaf-56	297	6	international	international	ADJ
gujaf-56	297	7	accounting	accounting	NOUN
gujaf-56	297	8	standards	standard	NOUN
gujaf-56	297	9	to	to	ADP
gujaf-56	297	10	accounting	account	VERB
gujaf-56	297	11	disclosure	disclosure	NOUN
gujaf-56	297	12	regulations	regulation	NOUN
gujaf-56	297	13	of	of	ADP
gujaf-56	297	14	a	a	DET
gujaf-56	297	15	capital	capital	NOUN
gujaf-56	297	16	market	market	NOUN
gujaf-56	297	17	in	in	ADP
gujaf-56	297	18	a	a	DET
gujaf-56	297	19	developing	develop	VERB
gujaf-56	297	20	country	country	NOUN
gujaf-56	297	21	:	:	PUNCT
gujaf-56	297	22	the	the	DET
gujaf-56	297	23	case	case	NOUN
gujaf-56	297	24	of	of	ADP
gujaf-56	297	25	egypt	egypt	PROPN
gujaf-56	297	26	.	.	PUNCT
gujaf-56	298	1	(	(	PUNCT
gujaf-56	298	2	ph.d	ph.d	PROPN
gujaf-56	298	3	thesis	thesis	NOUN
gujaf-56	298	4	)	)	PUNCT
gujaf-56	298	5	,	,	PUNCT
gujaf-56	298	6	herriot	herriot	ADJ
gujaf-56	298	7	-	-	PUNCT
gujaf-56	298	8	watt	watt	NOUN
gujaf-56	298	9	university	university	PROPN
gujaf-56	298	10	,	,	PUNCT
gujaf-56	298	11	uk	uk	PROPN
gujaf-56	298	12	.	.	PROPN
gujaf-56	298	13	agyei	agyei	PROPN
gujaf-56	298	14	-	-	PUNCT
gujaf-56	298	15	mensah	mensah	PROPN
gujaf-56	298	16	,	,	PUNCT
gujaf-56	298	17	b.	b.	PROPN
gujaf-56	298	18	k.	k.	PROPN
gujaf-56	298	19	(	(	PUNCT
gujaf-56	298	20	2012	2012	NUM
gujaf-56	298	21	)	)	PUNCT
gujaf-56	298	22	.	.	PUNCT
gujaf-56	299	1	association	association	NOUN
gujaf-56	299	2	between	between	ADP
gujaf-56	299	3	firm	firm	ADJ
gujaf-56	299	4	-	-	PUNCT
gujaf-56	299	5	specific	specific	ADJ
gujaf-56	299	6	characteristics	characteristic	NOUN
gujaf-56	299	7	and	and	CCONJ
gujaf-56	299	8	levels	level	NOUN
gujaf-56	299	9	of	of	ADP
gujaf-56	299	10	disclosure	disclosure	NOUN
gujaf-56	299	11	of	of	ADP
gujaf-56	299	12	financial	financial	ADJ
gujaf-56	299	13	information	information	NOUN
gujaf-56	299	14	of	of	ADP
gujaf-56	299	15	rural	rural	ADJ
gujaf-56	299	16	banks	bank	NOUN
gujaf-56	299	17	in	in	ADP
gujaf-56	299	18	the	the	DET
gujaf-56	299	19	ashanti	ashanti	ADJ
gujaf-56	299	20	region	region	NOUN
gujaf-56	299	21	of	of	ADP
gujaf-56	299	22	ghana	ghana	PROPN
gujaf-56	299	23	.	.	PUNCT
gujaf-56	300	1	journal	journal	PROPN
gujaf-56	300	2	of	of	ADP
gujaf-56	300	3	applied	apply	VERB
gujaf-56	300	4	finance	finance	NOUN
gujaf-56	300	5	and	and	CCONJ
gujaf-56	300	6	banking	banking	NOUN
gujaf-56	300	7	,	,	PUNCT
gujaf-56	300	8	2(1	2(1	NUM
gujaf-56	300	9	)	)	PUNCT
gujaf-56	300	10	,	,	PUNCT
gujaf-56	300	11	69	69	NUM
gujaf-56	300	12	-	-	SYM
gujaf-56	300	13	77	77	NUM
gujaf-56	300	14	.	.	PUNCT
gujaf-56	301	1	ahmed	ahmed	PROPN
gujaf-56	301	2	,	,	PUNCT
gujaf-56	301	3	a.	a.	PROPN
gujaf-56	301	4	a.	a.	NOUN
gujaf-56	301	5	a.	a.	NOUN
gujaf-56	301	6	(	(	PUNCT
gujaf-56	301	7	2020	2020	NUM
gujaf-56	301	8	)	)	PUNCT
gujaf-56	301	9	.	.	PUNCT
gujaf-56	302	1	corporate	corporate	ADJ
gujaf-56	302	2	attributes	attribute	NOUN
gujaf-56	302	3	and	and	CCONJ
gujaf-56	302	4	disclosure	disclosure	NOUN
gujaf-56	302	5	of	of	ADP
gujaf-56	302	6	accounting	accounting	NOUN
gujaf-56	302	7	information	information	NOUN
gujaf-56	302	8	:	:	PUNCT
gujaf-56	302	9	evidence	evidence	NOUN
gujaf-56	302	10	from	from	ADP
gujaf-56	302	11	the	the	DET
gujaf-56	302	12	big	big	ADJ
gujaf-56	302	13	five	five	NUM
gujaf-56	302	14	banks	bank	NOUN
gujaf-56	302	15	of	of	ADP
gujaf-56	302	16	china	china	PROPN
gujaf-56	302	17	.	.	PUNCT
gujaf-56	303	1	journal	journal	PROPN
gujaf-56	303	2	of	of	ADP
gujaf-56	303	3	public	public	ADJ
gujaf-56	303	4	affairs	affair	NOUN
gujaf-56	303	5	1(1	1(1	NUM
gujaf-56	303	6	)	)	PUNCT
gujaf-56	303	7	1	1	NUM
gujaf-56	303	8	-	-	SYM
gujaf-56	303	9	11	11	NUM
gujaf-56	303	10	.	.	PUNCT
gujaf-56	304	1	akhtaruddin	akhtaruddin	VERB
gujaf-56	304	2	,	,	PUNCT
gujaf-56	304	3	m.	m.	NOUN
gujaf-56	304	4	(	(	PUNCT
gujaf-56	304	5	2005	2005	NUM
gujaf-56	304	6	)	)	PUNCT
gujaf-56	304	7	.	.	PUNCT
gujaf-56	305	1	corporate	corporate	ADJ
gujaf-56	305	2	mandatory	mandatory	ADJ
gujaf-56	305	3	disclosure	disclosure	NOUN
gujaf-56	305	4	practices	practice	NOUN
gujaf-56	305	5	in	in	ADP
gujaf-56	305	6	bangladesh	bangladesh	NOUN
gujaf-56	305	7	.	.	PUNCT
gujaf-56	306	1	the	the	DET
gujaf-56	306	2	international	international	ADJ
gujaf-56	306	3	journal	journal	NOUN
gujaf-56	306	4	of	of	ADP
gujaf-56	306	5	accounting	accounting	NOUN
gujaf-56	306	6	,	,	PUNCT
gujaf-56	306	7	40(4	40(4	NUM
gujaf-56	306	8	)	)	PUNCT
gujaf-56	306	9	,	,	PUNCT
gujaf-56	306	10	399	399	NUM
gujaf-56	306	11	-	-	SYM
gujaf-56	306	12	422	422	NUM
gujaf-56	306	13	.	.	PUNCT
gujaf-56	307	1	akhtaruddin	akhtaruddin	VERB
gujaf-56	307	2	,	,	PUNCT
gujaf-56	307	3	m.	m.	NOUN
gujaf-56	307	4	&	&	CCONJ
gujaf-56	307	5	haron	haron	PROPN
gujaf-56	307	6	,	,	PUNCT
gujaf-56	307	7	h.	h.	PROPN
gujaf-56	307	8	(	(	PUNCT
gujaf-56	307	9	2010	2010	NUM
gujaf-56	307	10	)	)	PUNCT
gujaf-56	307	11	.	.	PUNCT
gujaf-56	308	1	board	board	NOUN
gujaf-56	308	2	ownership	ownership	NOUN
gujaf-56	308	3	,	,	PUNCT
gujaf-56	308	4	audit	audit	NOUN
gujaf-56	308	5	committees	committee	NOUN
gujaf-56	308	6	'	'	PART
gujaf-56	308	7	effectiveness	effectiveness	NOUN
gujaf-56	308	8	and	and	CCONJ
gujaf-56	308	9	corporate	corporate	ADJ
gujaf-56	308	10	voluntary	voluntary	ADJ
gujaf-56	308	11	disclosures	disclosure	NOUN
gujaf-56	308	12	.	.	PUNCT
gujaf-56	309	1	asian	asian	ADJ
gujaf-56	309	2	review	review	NOUN
gujaf-56	309	3	of	of	ADP
gujaf-56	309	4	accounting	accounting	NOUN
gujaf-56	309	5	,	,	PUNCT
gujaf-56	309	6	18(1	18(1	NUM
gujaf-56	309	7	)	)	PUNCT
gujaf-56	309	8	,	,	PUNCT
gujaf-56	309	9	68	68	NUM
gujaf-56	309	10	-	-	SYM
gujaf-56	309	11	82	82	NUM
gujaf-56	309	12	.	.	PUNCT
gujaf-56	310	1	aksu	aksu	PROPN
gujaf-56	310	2	,	,	PUNCT
gujaf-56	310	3	m.	m.	PROPN
gujaf-56	310	4	&	&	CCONJ
gujaf-56	310	5	kosedag	kosedag	PROPN
gujaf-56	310	6	,	,	PUNCT
gujaf-56	310	7	a.	a.	NOUN
gujaf-56	310	8	(	(	PUNCT
gujaf-56	310	9	2006	2006	NUM
gujaf-56	310	10	)	)	PUNCT
gujaf-56	310	11	.	.	PUNCT
gujaf-56	311	1	transparency	transparency	NOUN
gujaf-56	311	2	and	and	CCONJ
gujaf-56	311	3	disclosure	disclosure	NOUN
gujaf-56	311	4	scores	score	NOUN
gujaf-56	311	5	and	and	CCONJ
gujaf-56	311	6	their	their	PRON
gujaf-56	311	7	determinants	determinant	NOUN
gujaf-56	311	8	in	in	ADP
gujaf-56	311	9	the	the	DET
gujaf-56	311	10	istanbul	istanbul	PROPN
gujaf-56	311	11	stock	stock	PROPN
gujaf-56	311	12	exchange	exchange	PROPN
gujaf-56	311	13	.	.	PUNCT
gujaf-56	312	1	corporate	corporate	ADJ
gujaf-56	312	2	governance	governance	NOUN
gujaf-56	312	3	:	:	PUNCT
gujaf-56	312	4	an	an	DET
gujaf-56	312	5	international	international	ADJ
gujaf-56	312	6	review	review	NOUN
gujaf-56	312	7	,	,	PUNCT
gujaf-56	312	8	14(4	14(4	NUM
gujaf-56	312	9	)	)	PUNCT
gujaf-56	312	10	,	,	PUNCT
gujaf-56	312	11	277	277	NUM
gujaf-56	312	12	-	-	SYM
gujaf-56	312	13	296	296	NUM
gujaf-56	312	14	.	.	PUNCT
gujaf-56	313	1	albitar	albitar	PROPN
gujaf-56	313	2	,	,	PUNCT
gujaf-56	313	3	k.	k.	PROPN
gujaf-56	313	4	(	(	PUNCT
gujaf-56	313	5	2015	2015	NUM
gujaf-56	313	6	)	)	PUNCT
gujaf-56	313	7	.	.	PUNCT
gujaf-56	314	1	firm	firm	ADJ
gujaf-56	314	2	characteristics	characteristic	NOUN
gujaf-56	314	3	,	,	PUNCT
gujaf-56	314	4	governance	governance	NOUN
gujaf-56	314	5	attributes	attribute	NOUN
gujaf-56	314	6	and	and	CCONJ
gujaf-56	314	7	corporate	corporate	ADJ
gujaf-56	314	8	voluntary	voluntary	ADJ
gujaf-56	314	9	disclosure	disclosure	NOUN
gujaf-56	314	10	:	:	PUNCT
gujaf-56	314	11	a	a	DET
gujaf-56	314	12	study	study	NOUN
gujaf-56	314	13	of	of	ADP
gujaf-56	314	14	jordanian	jordanian	ADJ
gujaf-56	314	15	listed	list	VERB
gujaf-56	314	16	companies	company	NOUN
gujaf-56	314	17	.	.	PUNCT
gujaf-56	315	1	international	international	ADJ
gujaf-56	315	2	business	business	NOUN
gujaf-56	315	3	research	research	NOUN
gujaf-56	315	4	,	,	PUNCT
gujaf-56	315	5	8(3	8(3	NUM
gujaf-56	315	6	)	)	PUNCT
gujaf-56	315	7	,	,	PUNCT
gujaf-56	315	8	1	1	NUM
gujaf-56	315	9	-	-	SYM
gujaf-56	315	10	15	15	NUM
gujaf-56	315	11	.	.	PUNCT
gujaf-56	315	12	alfraih	alfraih	PROPN
gujaf-56	315	13	,	,	PUNCT
gujaf-56	315	14	m.	m.	NOUN
gujaf-56	315	15	m.	m.	NOUN
gujaf-56	315	16	&	&	CCONJ
gujaf-56	315	17	almutawa	almutawa	PROPN
gujaf-56	315	18	,	,	PUNCT
gujaf-56	315	19	a.	a.	NOUN
gujaf-56	315	20	m.	m.	NOUN
gujaf-56	315	21	(	(	PUNCT
gujaf-56	315	22	2014	2014	NUM
gujaf-56	315	23	)	)	PUNCT
gujaf-56	315	24	.	.	PUNCT
gujaf-56	316	1	firm	firm	ADJ
gujaf-56	316	2	-	-	PUNCT
gujaf-56	316	3	specific	specific	ADJ
gujaf-56	316	4	characteristics	characteristic	NOUN
gujaf-56	316	5	and	and	CCONJ
gujaf-56	316	6	corporate	corporate	ADJ
gujaf-56	316	7	financial	financial	ADJ
gujaf-56	316	8	disclosure	disclosure	NOUN
gujaf-56	316	9	:	:	PUNCT
gujaf-56	316	10	evidence	evidence	NOUN
gujaf-56	316	11	from	from	ADP
gujaf-56	316	12	an	an	DET
gujaf-56	316	13	emerging	emerge	VERB
gujaf-56	316	14	market	market	NOUN
gujaf-56	316	15	.	.	PUNCT
gujaf-56	317	1	international	international	ADJ
gujaf-56	317	2	journal	journal	PROPN
gujaf-56	317	3	of	of	ADP
gujaf-56	317	4	accounting	accounting	NOUN
gujaf-56	317	5	and	and	CCONJ
gujaf-56	317	6	taxation	taxation	NOUN
gujaf-56	317	7	,	,	PUNCT
gujaf-56	317	8	2(3	2(3	NUM
gujaf-56	317	9	)	)	PUNCT
gujaf-56	317	10	,	,	PUNCT
gujaf-56	317	11	55	55	NUM
gujaf-56	317	12	-	-	SYM
gujaf-56	317	13	78	78	NUM
gujaf-56	317	14	.	.	PUNCT
gujaf-56	318	1	al	al	PROPN
gujaf-56	318	2	-	-	PUNCT
gujaf-56	318	3	moataz	moataz	PROPN
gujaf-56	318	4	,	,	PUNCT
gujaf-56	318	5	e.	e.	PROPN
gujaf-56	318	6	&	&	CCONJ
gujaf-56	318	7	hussainey	hussainey	PROPN
gujaf-56	318	8	,	,	PUNCT
gujaf-56	318	9	k.	k.	PROPN
gujaf-56	318	10	(	(	PUNCT
gujaf-56	318	11	2012	2012	NUM
gujaf-56	318	12	)	)	PUNCT
gujaf-56	318	13	.	.	PUNCT
gujaf-56	319	1	determinants	determinant	NOUN
gujaf-56	319	2	of	of	ADP
gujaf-56	319	3	corporate	corporate	ADJ
gujaf-56	319	4	disclosure	disclosure	NOUN
gujaf-56	319	5	in	in	ADP
gujaf-56	319	6	saudi	saudi	PROPN
gujaf-56	319	7	arabia	arabia	PROPN
gujaf-56	319	8	.	.	PUNCT
gujaf-56	320	1	journal	journal	PROPN
gujaf-56	320	2	of	of	ADP
gujaf-56	320	3	economics	economic	NOUN
gujaf-56	320	4	and	and	CCONJ
gujaf-56	320	5	management	management	NOUN
gujaf-56	320	6	,	,	PUNCT
gujaf-56	320	7	12(1	12(1	NUM
gujaf-56	320	8	)	)	PUNCT
gujaf-56	320	9	,	,	PUNCT
gujaf-56	320	10	62	62	NUM
gujaf-56	320	11	-	-	SYM
gujaf-56	320	12	84	84	NUM
gujaf-56	320	13	.	.	PUNCT
gujaf-56	321	1	alsaeed	alsaeed	PROPN
gujaf-56	321	2	,	,	PUNCT
gujaf-56	321	3	k.	k.	PROPN
gujaf-56	321	4	(	(	PUNCT
gujaf-56	321	5	2006	2006	NUM
gujaf-56	321	6	)	)	PUNCT
gujaf-56	321	7	.	.	PUNCT
gujaf-56	322	1	the	the	DET
gujaf-56	322	2	association	association	NOUN
gujaf-56	322	3	between	between	ADP
gujaf-56	322	4	firm	firm	ADJ
gujaf-56	322	5	-	-	PUNCT
gujaf-56	322	6	specific	specific	ADJ
gujaf-56	322	7	characteristics	characteristic	NOUN
gujaf-56	322	8	and	and	CCONJ
gujaf-56	322	9	disclosure	disclosure	NOUN
gujaf-56	322	10	:	:	PUNCT
gujaf-56	322	11	the	the	DET
gujaf-56	322	12	case	case	NOUN
gujaf-56	322	13	of	of	ADP
gujaf-56	322	14	saudi	saudi	PROPN
gujaf-56	322	15	arabia	arabia	PROPN
gujaf-56	322	16	.	.	PUNCT
gujaf-56	323	1	managerial	managerial	ADJ
gujaf-56	323	2	auditing	auditing	NOUN
gujaf-56	323	3	journal	journal	NOUN
gujaf-56	323	4	,	,	PUNCT
gujaf-56	323	5	21(5	21(5	NUM
gujaf-56	323	6	)	)	PUNCT
gujaf-56	323	7	,	,	PUNCT
gujaf-56	323	8	476	476	NUM
gujaf-56	323	9	-	-	SYM
gujaf-56	323	10	496	496	NUM
gujaf-56	323	11	.	.	PUNCT
gujaf-56	324	1	bhayani	bhayani	PROPN
gujaf-56	324	2	,	,	PUNCT
gujaf-56	324	3	s.	s.	PROPN
gujaf-56	324	4	(	(	PUNCT
gujaf-56	324	5	2012	2012	NUM
gujaf-56	324	6	)	)	PUNCT
gujaf-56	324	7	.	.	PUNCT
gujaf-56	325	1	association	association	NOUN
gujaf-56	325	2	between	between	ADP
gujaf-56	325	3	firm	firm	ADJ
gujaf-56	325	4	-	-	PUNCT
gujaf-56	325	5	specific	specific	ADJ
gujaf-56	325	6	characteristics	characteristic	NOUN
gujaf-56	325	7	and	and	CCONJ
gujaf-56	325	8	corporate	corporate	ADJ
gujaf-56	325	9	disclosure	disclosure	NOUN
gujaf-56	325	10	:	:	PUNCT
gujaf-56	325	11	the	the	DET
gujaf-56	325	12	case	case	NOUN
gujaf-56	325	13	of	of	ADP
gujaf-56	325	14	india	india	PROPN
gujaf-56	325	15	.	.	PUNCT
gujaf-56	326	1	paper	paper	PROPN
gujaf-56	326	2	presented	present	VERB
gujaf-56	326	3	at	at	ADP
gujaf-56	326	4	the	the	DET
gujaf-56	326	5	international	international	ADJ
gujaf-56	326	6	conference	conference	NOUN
gujaf-56	326	7	on	on	ADP
gujaf-56	326	8	business	business	NOUN
gujaf-56	326	9	,	,	PUNCT
gujaf-56	326	10	economics	economic	NOUN
gujaf-56	326	11	,	,	PUNCT
gujaf-56	326	12	managements	management	NOUN
gujaf-56	326	13	,	,	PUNCT
gujaf-56	326	14	and	and	CCONJ
gujaf-56	326	15	behavioral	behavioral	ADJ
gujaf-56	326	16	sciences	science	NOUN
gujaf-56	326	17	,	,	PUNCT
gujaf-56	326	18	479	479	NUM
gujaf-56	326	19	-	-	SYM
gujaf-56	326	20	482	482	NUM
gujaf-56	326	21	bicer	bicer	NOUN
gujaf-56	326	22	,	,	PUNCT
gujaf-56	326	23	a.	a.	NOUN
gujaf-56	326	24	a	a	PROPN
gujaf-56	326	25	&	&	CCONJ
gujaf-56	326	26	milad	milad	NOUN
gujaf-56	326	27	,	,	PUNCT
gujaf-56	326	28	i.	i.	PROPN
gujaf-56	326	29	a.	a.	PROPN
gujaf-56	326	30	a.	a.	PROPN
gujaf-56	326	31	(	(	PUNCT
gujaf-56	326	32	2020	2020	NUM
gujaf-56	326	33	)	)	PUNCT
gujaf-56	326	34	impact	impact	NOUN
gujaf-56	326	35	of	of	ADP
gujaf-56	326	36	firm	firm	ADJ
gujaf-56	326	37	characteristics	characteristic	NOUN
gujaf-56	326	38	on	on	ADP
gujaf-56	326	39	the	the	DET
gujaf-56	326	40	level	level	NOUN
gujaf-56	326	41	of	of	ADP
gujaf-56	326	42	voluntary	voluntary	ADJ
gujaf-56	326	43	disclosure	disclosure	NOUN
gujaf-56	326	44	:	:	PUNCT
gujaf-56	326	45	evidence	evidence	NOUN
gujaf-56	326	46	from	from	ADP
gujaf-56	326	47	listed	list	VERB
gujaf-56	326	48	banks	bank	NOUN
gujaf-56	326	49	in	in	ADP
gujaf-56	326	50	borsa	borsa	PROPN
gujaf-56	326	51	istanbul	istanbul	PROPN
gujaf-56	326	52	.	.	PUNCT
gujaf-56	327	1	international	international	ADJ
gujaf-56	327	2	journal	journal	PROPN
gujaf-56	327	3	of	of	ADP
gujaf-56	327	4	finance	finance	PROPN
gujaf-56	327	5	&	&	CCONJ
gujaf-56	327	6	banking	banking	NOUN
gujaf-56	327	7	9	9	NUM
gujaf-56	327	8	(	(	PUNCT
gujaf-56	327	9	2	2	NUM
gujaf-56	327	10	)	)	PUNCT
gujaf-56	327	11	.	.	PUNCT
gujaf-56	328	1	13	13	NUM
gujaf-56	328	2	-	-	SYM
gujaf-56	328	3	25	25	NUM
gujaf-56	328	4	bradbury	bradbury	NOUN
gujaf-56	328	5	,	,	PUNCT
gujaf-56	328	6	m.	m.	NOUN
gujaf-56	328	7	(	(	PUNCT
gujaf-56	328	8	1992	1992	NUM
gujaf-56	328	9	)	)	PUNCT
gujaf-56	328	10	voluntary	voluntary	ADJ
gujaf-56	328	11	disclosure	disclosure	NOUN
gujaf-56	328	12	of	of	ADP
gujaf-56	328	13	financial	financial	ADJ
gujaf-56	328	14	segment	segment	NOUN
gujaf-56	328	15	data	datum	NOUN
gujaf-56	328	16	:	:	PUNCT
gujaf-56	328	17	new	new	PROPN
gujaf-56	328	18	zealand	zealand	PROPN
gujaf-56	328	19	evidence	evidence	NOUN
gujaf-56	328	20	.	.	PUNCT
gujaf-56	329	1	accounting	accounting	NOUN
gujaf-56	329	2	and	and	CCONJ
gujaf-56	329	3	finance	finance	NOUN
gujaf-56	329	4	32	32	NUM
gujaf-56	329	5	,	,	PUNCT
gujaf-56	329	6	15–26	15–26	NUM
gujaf-56	329	7	.	.	PUNCT
gujaf-56	330	1	chau	chau	PROPN
gujaf-56	330	2	,	,	PUNCT
gujaf-56	330	3	g.	g.	PROPN
gujaf-56	330	4	k.	k.	PROPN
gujaf-56	330	5	&	&	CCONJ
gujaf-56	330	6	gray	gray	PROPN
gujaf-56	330	7	,	,	PUNCT
gujaf-56	330	8	s.	s.	PROPN
gujaf-56	330	9	j.	j.	PROPN
gujaf-56	330	10	(	(	PUNCT
gujaf-56	330	11	2010	2010	NUM
gujaf-56	330	12	)	)	PUNCT
gujaf-56	330	13	family	family	NOUN
gujaf-56	330	14	ownership	ownership	NOUN
gujaf-56	330	15	,	,	PUNCT
gujaf-56	330	16	board	board	NOUN
gujaf-56	330	17	independence	independence	NOUN
gujaf-56	330	18	and	and	CCONJ
gujaf-56	330	19	voluntary	voluntary	ADJ
gujaf-56	330	20	disclosure	disclosure	NOUN
gujaf-56	330	21	in	in	ADP
gujaf-56	330	22	listed	list	VERB
gujaf-56	330	23	firms	firm	NOUN
gujaf-56	330	24	in	in	ADP
gujaf-56	330	25	hong	hong	PROPN
gujaf-56	330	26	kong.journal	kong.journal	PROPN
gujaf-56	330	27	of	of	ADP
gujaf-56	330	28	international	international	ADJ
gujaf-56	330	29	accounting	accounting	NOUN
gujaf-56	330	30	,	,	PUNCT
gujaf-56	330	31	auditingand	auditingand	NOUN
gujaf-56	330	32	taxation19(2	taxation19(2	NOUN
gujaf-56	330	33	)	)	PUNCT
gujaf-56	330	34	.	.	PUNCT
gujaf-56	331	1	93–109	93–109	NUM
gujaf-56	331	2	.	.	PUNCT
gujaf-56	332	1	gusau	gusau	PROPN
gujaf-56	332	2	journal	journal	PROPN
gujaf-56	332	3	of	of	ADP
gujaf-56	332	4	accounting	accounting	NOUN
gujaf-56	332	5	and	and	CCONJ
gujaf-56	332	6	finance	finance	NOUN
gujaf-56	332	7	,	,	PUNCT
gujaf-56	332	8	vol	vol	NOUN
gujaf-56	332	9	.	.	PROPN
gujaf-56	332	10	2	2	NUM
gujaf-56	332	11	,	,	PUNCT
gujaf-56	332	12	issue	issue	NOUN
gujaf-56	332	13	1	1	NUM
gujaf-56	332	14	,	,	PUNCT
gujaf-56	332	15	april	april	PROPN
gujaf-56	332	16	,	,	PUNCT
gujaf-56	332	17	2021	2021	NUM
gujaf-56	332	18	17	17	NUM
gujaf-56	332	19	das	das	PROPN
gujaf-56	332	20	,	,	PUNCT
gujaf-56	332	21	s.	s.	PROPN
gujaf-56	332	22	(	(	PUNCT
gujaf-56	332	23	2014	2014	NUM
gujaf-56	332	24	)	)	PUNCT
gujaf-56	332	25	.	.	PUNCT
gujaf-56	333	1	the	the	DET
gujaf-56	333	2	impact	impact	NOUN
gujaf-56	333	3	of	of	ADP
gujaf-56	333	4	corporate	corporate	ADJ
gujaf-56	333	5	attributes	attribute	NOUN
gujaf-56	333	6	on	on	ADP
gujaf-56	333	7	the	the	DET
gujaf-56	333	8	extent	extent	NOUN
gujaf-56	333	9	of	of	ADP
gujaf-56	333	10	voluntary	voluntary	ADJ
gujaf-56	333	11	disclosure	disclosure	NOUN
gujaf-56	333	12	and	and	CCONJ
gujaf-56	333	13	reporting	report	VERB
gujaf-56	333	14	by	by	ADP
gujaf-56	333	15	listed	list	VERB
gujaf-56	333	16	companies	company	NOUN
gujaf-56	333	17	in	in	ADP
gujaf-56	333	18	bangladesh	bangladesh	PROPN
gujaf-56	333	19	.	.	PUNCT
gujaf-56	334	1	international	international	ADJ
gujaf-56	334	2	journal	journal	PROPN
gujaf-56	334	3	of	of	ADP
gujaf-56	334	4	accounting	accounting	PROPN
gujaf-56	334	5	&	&	CCONJ
gujaf-56	334	6	business	business	PROPN
gujaf-56	334	7	finance	finance	NOUN
gujaf-56	334	8	,	,	PUNCT
gujaf-56	334	9	4(1	4(1	NOUN
gujaf-56	334	10	)	)	PUNCT
gujaf-56	334	11	,	,	PUNCT
gujaf-56	334	12	12	12	NUM
gujaf-56	334	13	-	-	SYM
gujaf-56	334	14	45	45	NUM
gujaf-56	334	15	.	.	PUNCT
gujaf-56	335	1	filsaraei	filsaraei	NOUN
gujaf-56	335	2	,	,	PUNCT
gujaf-56	335	3	m.	m.	NOUN
gujaf-56	335	4	&	&	CCONJ
gujaf-56	335	5	azarberahman	azarberahman	PROPN
gujaf-56	335	6	,	,	PUNCT
gujaf-56	335	7	a.	a.	NOUN
gujaf-56	335	8	(	(	PUNCT
gujaf-56	335	9	2016	2016	NUM
gujaf-56	335	10	)	)	PUNCT
gujaf-56	335	11	.	.	PUNCT
gujaf-56	336	1	an	an	DET
gujaf-56	336	2	association	association	NOUN
gujaf-56	336	3	between	between	ADP
gujaf-56	336	4	firm	firm	ADJ
gujaf-56	336	5	characteristics	characteristic	NOUN
gujaf-56	336	6	and	and	CCONJ
gujaf-56	336	7	voluntary	voluntary	ADJ
gujaf-56	336	8	disclosure	disclosure	NOUN
gujaf-56	336	9	extent	extent	NOUN
gujaf-56	336	10	of	of	ADP
gujaf-56	336	11	financial	financial	ADJ
gujaf-56	336	12	and	and	CCONJ
gujaf-56	336	13	nonfinancial	nonfinancial	ADJ
gujaf-56	336	14	information	information	NOUN
gujaf-56	336	15	on	on	ADP
gujaf-56	336	16	annual	annual	ADJ
gujaf-56	336	17	reports	report	NOUN
gujaf-56	336	18	of	of	ADP
gujaf-56	336	19	board	board	NOUN
gujaf-56	336	20	of	of	ADP
gujaf-56	336	21	directors	director	NOUN
gujaf-56	336	22	in	in	ADP
gujaf-56	336	23	.	.	PUNCT
gujaf-56	337	1	american	american	PROPN
gujaf-56	337	2	journal	journal	PROPN
gujaf-56	337	3	of	of	ADP
gujaf-56	337	4	economics	economic	NOUN
gujaf-56	337	5	,	,	PUNCT
gujaf-56	337	6	finance	finance	NOUN
gujaf-56	337	7	and	and	CCONJ
gujaf-56	337	8	management	management	NOUN
gujaf-56	337	9	,	,	PUNCT
gujaf-56	337	10	2(1	2(1	NUM
gujaf-56	337	11	)	)	PUNCT
gujaf-56	337	12	,	,	PUNCT
gujaf-56	337	13	1	1	NUM
gujaf-56	337	14	-	-	SYM
gujaf-56	337	15	7	7	NUM
gujaf-56	337	16	.	.	PUNCT
gujaf-56	337	17	ghasempour	ghasempour	PROPN
gujaf-56	337	18	,	,	PUNCT
gujaf-56	337	19	a.	a.	PROPN
gujaf-56	337	20	&	&	CCONJ
gujaf-56	337	21	mdyusof	mdyusof	PROPN
gujaf-56	337	22	,	,	PUNCT
gujaf-56	337	23	m.	m.	NOUN
gujaf-56	337	24	a.	a.	NOUN
gujaf-56	337	25	(	(	PUNCT
gujaf-56	337	26	2014	2014	NUM
gujaf-56	337	27	)	)	PUNCT
gujaf-56	337	28	.	.	PUNCT
gujaf-56	338	1	the	the	DET
gujaf-56	338	2	effect	effect	NOUN
gujaf-56	338	3	of	of	ADP
gujaf-56	338	4	fundamental	fundamental	ADJ
gujaf-56	338	5	determination	determination	NOUN
gujaf-56	338	6	on	on	ADP
gujaf-56	338	7	voluntary	voluntary	ADJ
gujaf-56	338	8	disclosure	disclosure	NOUN
gujaf-56	338	9	of	of	ADP
gujaf-56	338	10	financial	financial	ADJ
gujaf-56	338	11	and	and	CCONJ
gujaf-56	338	12	nonfinancial	nonfinancial	ADJ
gujaf-56	338	13	information	information	NOUN
gujaf-56	338	14	:	:	PUNCT
gujaf-56	338	15	the	the	DET
gujaf-56	338	16	case	case	NOUN
gujaf-56	338	17	of	of	ADP
gujaf-56	338	18	iran	iran	PROPN
gujaf-56	338	19	stock	stock	PROPN
gujaf-56	338	20	exchange	exchange	PROPN
gujaf-56	338	21	.	.	PUNCT
gujaf-56	339	1	journal	journal	NOUN
gujaf-56	339	2	of	of	ADP
gujaf-56	339	3	accounting	accounting	PROPN
gujaf-56	339	4	&	&	CCONJ
gujaf-56	339	5	marketing	marketing	NOUN
gujaf-56	339	6	,	,	PUNCT
gujaf-56	339	7	3(1	3(1	NUM
gujaf-56	339	8	)	)	PUNCT
gujaf-56	339	9	,	,	PUNCT
gujaf-56	339	10	1	1	NUM
gujaf-56	339	11	-	-	SYM
gujaf-56	339	12	6	6	NUM
gujaf-56	339	13	.	.	PUNCT
gujaf-56	340	1	hamid	hamid	PROPN
gujaf-56	340	2	,	,	PUNCT
gujaf-56	340	3	k.	k.	PROPN
gujaf-56	340	4	t.	t.	PROPN
gujaf-56	340	5	,	,	PUNCT
gujaf-56	340	6	&	&	CCONJ
gujaf-56	340	7	abubakara	abubakara	PROPN
gujaf-56	340	8	(	(	PUNCT
gujaf-56	340	9	2019	2019	NUM
gujaf-56	340	10	)	)	PUNCT
gujaf-56	340	11	.	.	PUNCT
gujaf-56	341	1	effect	effect	NOUN
gujaf-56	341	2	of	of	ADP
gujaf-56	341	3	firm	firm	ADJ
gujaf-56	341	4	characteristics	characteristic	NOUN
gujaf-56	341	5	on	on	ADP
gujaf-56	341	6	voluntary	voluntary	ADJ
gujaf-56	341	7	accounting	accounting	NOUN
gujaf-56	341	8	information	information	NOUN
gujaf-56	341	9	disclosure	disclosure	NOUN
gujaf-56	341	10	by	by	ADP
gujaf-56	341	11	listed	list	VERB
gujaf-56	341	12	industrial	industrial	ADJ
gujaf-56	341	13	goods	good	NOUN
gujaf-56	341	14	firms	firm	NOUN
gujaf-56	341	15	in	in	ADP
gujaf-56	341	16	nigeria	nigeria	PROPN
gujaf-56	341	17	.	.	PUNCT
gujaf-56	342	1	nigerian	nigerian	PROPN
gujaf-56	342	2	journal	journal	PROPN
gujaf-56	342	3	of	of	ADP
gujaf-56	342	4	management	management	NOUN
gujaf-56	342	5	technology	technology	NOUN
gujaf-56	342	6	,	,	PUNCT
gujaf-56	342	7	9(2	9(2	NUM
gujaf-56	342	8	)	)	PUNCT
gujaf-56	342	9	,	,	PUNCT
gujaf-56	342	10	53	53	NUM
gujaf-56	342	11	-	-	SYM
gujaf-56	342	12	74	74	NUM
gujaf-56	342	13	.	.	PUNCT
gujaf-56	343	1	haniffa	haniffa	PROPN
gujaf-56	343	2	,	,	PUNCT
gujaf-56	343	3	r.	r.	PROPN
gujaf-56	343	4	m.	m.	PROPN
gujaf-56	343	5	,	,	PUNCT
gujaf-56	343	6	&	&	CCONJ
gujaf-56	343	7	cooke	cooke	PROPN
gujaf-56	343	8	,	,	PUNCT
gujaf-56	343	9	t.	t.	PROPN
gujaf-56	343	10	e.	e.	PROPN
gujaf-56	343	11	(	(	PUNCT
gujaf-56	343	12	2002	2002	NUM
gujaf-56	343	13	)	)	PUNCT
gujaf-56	343	14	.	.	PUNCT
gujaf-56	344	1	culture	culture	NOUN
gujaf-56	344	2	,	,	PUNCT
gujaf-56	344	3	corporate	corporate	ADJ
gujaf-56	344	4	governance	governance	NOUN
gujaf-56	344	5	and	and	CCONJ
gujaf-56	344	6	disclosure	disclosure	NOUN
gujaf-56	344	7	in	in	ADP
gujaf-56	344	8	malaysian	malaysian	ADJ
gujaf-56	344	9	corporations	corporation	NOUN
gujaf-56	344	10	.	.	PUNCT
gujaf-56	345	1	abacus	abacus	PROPN
gujaf-56	345	2	,	,	PUNCT
gujaf-56	345	3	38(3)317	38(3)317	NUM
gujaf-56	345	4	-	-	SYM
gujaf-56	345	5	349	349	NUM
gujaf-56	345	6	.	.	PUNCT
gujaf-56	346	1	hassan	hassan	PROPN
gujaf-56	346	2	,	,	PUNCT
gujaf-56	346	3	u	u	PROPN
gujaf-56	346	4	,	,	PUNCT
gujaf-56	346	5	s.	s.	PROPN
gujaf-56	346	6	&	&	CCONJ
gujaf-56	346	7	bello	bello	PROPN
gujaf-56	346	8	,	,	PUNCT
gujaf-56	346	9	a.	a.	NOUN
gujaf-56	346	10	(	(	PUNCT
gujaf-56	346	11	2013	2013	NUM
gujaf-56	346	12	)	)	PUNCT
gujaf-56	346	13	.	.	PUNCT
gujaf-56	347	1	firm	firm	ADJ
gujaf-56	347	2	characteristics	characteristic	NOUN
gujaf-56	347	3	and	and	CCONJ
gujaf-56	347	4	financial	financial	ADJ
gujaf-56	347	5	reporting	reporting	NOUN
gujaf-56	347	6	quality	quality	NOUN
gujaf-56	347	7	of	of	ADP
gujaf-56	347	8	listed	list	VERB
gujaf-56	347	9	manufacturing	manufacturing	NOUN
gujaf-56	347	10	firm	firm	NOUN
gujaf-56	347	11	in	in	ADP
gujaf-56	347	12	nigeria	nigeria	PROPN
gujaf-56	347	13	.	.	PUNCT
gujaf-56	348	1	international	international	ADJ
gujaf-56	348	2	journal	journal	PROPN
gujaf-56	348	3	of	of	ADP
gujaf-56	348	4	accounting	accounting	NOUN
gujaf-56	348	5	,	,	PUNCT
gujaf-56	348	6	banking	banking	NOUN
gujaf-56	348	7	and	and	CCONJ
gujaf-56	348	8	management	management	NOUN
gujaf-56	348	9	,	,	PUNCT
gujaf-56	348	10	1(6	1(6	NUM
gujaf-56	348	11	)	)	PUNCT
gujaf-56	348	12	,	,	PUNCT
gujaf-56	348	13	47	47	NUM
gujaf-56	348	14	-	-	SYM
gujaf-56	348	15	63	63	NUM
gujaf-56	348	16	.	.	PUNCT
gujaf-56	349	1	healy	healy	PROPN
gujaf-56	349	2	,	,	PUNCT
gujaf-56	349	3	p.	p.	NOUN
gujaf-56	349	4	m.	m.	NOUN
gujaf-56	349	5	&	&	CCONJ
gujaf-56	349	6	palepu	palepu	PROPN
gujaf-56	349	7	,	,	PUNCT
gujaf-56	349	8	k.	k.	PROPN
gujaf-56	349	9	g.	g.	PROPN
gujaf-56	349	10	(	(	PUNCT
gujaf-56	349	11	2001	2001	NUM
gujaf-56	349	12	)	)	PUNCT
gujaf-56	349	13	.	.	PUNCT
gujaf-56	350	1	information	information	NOUN
gujaf-56	350	2	asymmetry	asymmetry	NOUN
gujaf-56	350	3	,	,	PUNCT
gujaf-56	350	4	corporate	corporate	ADJ
gujaf-56	350	5	disclosure	disclosure	NOUN
gujaf-56	350	6	,	,	PUNCT
gujaf-56	350	7	and	and	CCONJ
gujaf-56	350	8	the	the	DET
gujaf-56	350	9	capital	capital	NOUN
gujaf-56	350	10	markets	market	NOUN
gujaf-56	350	11	:	:	PUNCT
gujaf-56	350	12	a	a	DET
gujaf-56	350	13	review	review	NOUN
gujaf-56	350	14	of	of	ADP
gujaf-56	350	15	the	the	DET
gujaf-56	350	16	empirical	empirical	ADJ
gujaf-56	350	17	disclosure	disclosure	NOUN
gujaf-56	350	18	literature	literature	NOUN
gujaf-56	350	19	.	.	PUNCT
gujaf-56	351	1	journal	journal	PROPN
gujaf-56	351	2	of	of	ADP
gujaf-56	351	3	accounting	accounting	NOUN
gujaf-56	351	4	and	and	CCONJ
gujaf-56	351	5	economics	economic	NOUN
gujaf-56	351	6	,	,	PUNCT
gujaf-56	351	7	31(1	31(1	NUM
gujaf-56	351	8	-	-	SYM
gujaf-56	351	9	3	3	NUM
gujaf-56	351	10	)	)	PUNCT
gujaf-56	351	11	,	,	PUNCT
gujaf-56	351	12	405	405	NUM
gujaf-56	351	13	-	-	SYM
gujaf-56	351	14	440	440	NUM
gujaf-56	351	15	.	.	PUNCT
gujaf-56	352	1	hieu	hieu	NOUN
gujaf-56	352	2	,	,	PUNCT
gujaf-56	352	3	p.	p.	PROPN
gujaf-56	352	4	d.	d.	PROPN
gujaf-56	352	5	&	&	CCONJ
gujaf-56	352	6	lan	lan	PROPN
gujaf-56	352	7	,	,	PUNCT
gujaf-56	352	8	d.	d.	PROPN
gujaf-56	352	9	t.	t.	PROPN
gujaf-56	352	10	h.	h.	PROPN
gujaf-56	352	11	(	(	PUNCT
gujaf-56	352	12	2015	2015	NUM
gujaf-56	352	13	)	)	PUNCT
gujaf-56	352	14	.	.	PUNCT
gujaf-56	353	1	factors	factor	NOUN
gujaf-56	353	2	influencing	influence	VERB
gujaf-56	353	3	the	the	DET
gujaf-56	353	4	voluntary	voluntary	ADJ
gujaf-56	353	5	disclosure	disclosure	NOUN
gujaf-56	353	6	of	of	ADP
gujaf-56	353	7	vietnamese	vietnamese	ADJ
gujaf-56	353	8	listed	list	VERB
gujaf-56	353	9	companies	company	NOUN
gujaf-56	353	10	.	.	PUNCT
gujaf-56	354	1	journal	journal	NOUN
gujaf-56	354	2	of	of	ADP
gujaf-56	354	3	modern	modern	ADJ
gujaf-56	354	4	accounting	accounting	NOUN
gujaf-56	354	5	and	and	CCONJ
gujaf-56	354	6	auditing	auditing	NOUN
gujaf-56	354	7	,	,	PUNCT
gujaf-56	354	8	11(12	11(12	NUM
gujaf-56	354	9	)	)	PUNCT
gujaf-56	354	10	,	,	PUNCT
gujaf-56	354	11	656	656	NUM
gujaf-56	354	12	-	-	SYM
gujaf-56	354	13	676	676	NUM
gujaf-56	354	14	.	.	PUNCT
gujaf-56	355	1	ho	ho	PROPN
gujaf-56	355	2	,	,	PUNCT
gujaf-56	355	3	p.-l	p.-l	PROPN
gujaf-56	355	4	.	.	PUNCT
gujaf-56	355	5	&	&	CCONJ
gujaf-56	355	6	taylor	taylor	PROPN
gujaf-56	355	7	,	,	PUNCT
gujaf-56	355	8	g.	g.	PROPN
gujaf-56	355	9	(	(	PUNCT
gujaf-56	355	10	2013	2013	NUM
gujaf-56	355	11	)	)	PUNCT
gujaf-56	355	12	.	.	PUNCT
gujaf-56	356	1	corporate	corporate	ADJ
gujaf-56	356	2	governance	governance	NOUN
gujaf-56	356	3	and	and	CCONJ
gujaf-56	356	4	different	different	ADJ
gujaf-56	356	5	types	type	NOUN
gujaf-56	356	6	of	of	ADP
gujaf-56	356	7	voluntary	voluntary	ADJ
gujaf-56	356	8	disclosure	disclosure	NOUN
gujaf-56	356	9	:	:	PUNCT
gujaf-56	356	10	evidence	evidence	NOUN
gujaf-56	356	11	from	from	ADP
gujaf-56	356	12	malaysian	malaysian	ADJ
gujaf-56	356	13	listed	list	VERB
gujaf-56	356	14	firm	firm	NOUN
gujaf-56	356	15	.	.	PUNCT
gujaf-56	357	1	pacific	pacific	PROPN
gujaf-56	357	2	accounting	accounting	PROPN
gujaf-56	357	3	review	review	PROPN
gujaf-56	357	4	,	,	PUNCT
gujaf-56	357	5	25(1	25(1	NUM
gujaf-56	357	6	)	)	PUNCT
gujaf-56	357	7	,	,	PUNCT
gujaf-56	357	8	4	4	NUM
gujaf-56	357	9	-	-	SYM
gujaf-56	357	10	29	29	NUM
gujaf-56	357	11	.	.	PUNCT
gujaf-56	358	1	hossain	hossain	PROPN
gujaf-56	358	2	,	,	PUNCT
gujaf-56	358	3	m.	m.	PROPN
gujaf-56	358	4	tan	tan	PROPN
gujaf-56	358	5	,	,	PUNCT
gujaf-56	358	6	l.m	l.m	PROPN
gujaf-56	358	7	.	.	PROPN
gujaf-56	358	8	adams	adams	PROPN
gujaf-56	358	9	,	,	PUNCT
gujaf-56	358	10	m.	m.	NOUN
gujaf-56	358	11	(	(	PUNCT
gujaf-56	358	12	1994	1994	NUM
gujaf-56	358	13	)	)	PUNCT
gujaf-56	358	14	.	.	PUNCT
gujaf-56	359	1	voluntary	voluntary	ADJ
gujaf-56	359	2	disclosure	disclosure	NOUN
gujaf-56	359	3	in	in	ADP
gujaf-56	359	4	an	an	DET
gujaf-56	359	5	emerging	emerge	VERB
gujaf-56	359	6	capital	capital	NOUN
gujaf-56	359	7	market	market	NOUN
gujaf-56	359	8	:	:	PUNCT
gujaf-56	359	9	some	some	DET
gujaf-56	359	10	empirical	empirical	ADJ
gujaf-56	359	11	evidence	evidence	NOUN
gujaf-56	359	12	from	from	ADP
gujaf-56	359	13	companies	company	NOUN
gujaf-56	359	14	listed	list	VERB
gujaf-56	359	15	on	on	ADP
gujaf-56	359	16	the	the	DET
gujaf-56	359	17	kuala	kuala	PROPN
gujaf-56	359	18	lumpur	lumpur	PROPN
gujaf-56	359	19	stock	stock	PROPN
gujaf-56	359	20	exchange	exchange	PROPN
gujaf-56	359	21	.	.	PUNCT
gujaf-56	360	1	international	international	ADJ
gujaf-56	360	2	journal	journal	NOUN
gujaf-56	360	3	of	of	ADP
gujaf-56	360	4	accounting	accounting	NOUN
gujaf-56	360	5	29	29	NUM
gujaf-56	360	6	,	,	PUNCT
gujaf-56	360	7	334–351	334–351	NUM
gujaf-56	360	8	.	.	PUNCT
gujaf-56	361	1	innocent	innocent	ADJ
gujaf-56	361	2	,	,	PUNCT
gujaf-56	361	3	o.	o.	PROPN
gujaf-56	361	4	c.	c.	PROPN
gujaf-56	361	5	,	,	PUNCT
gujaf-56	361	6	uchenna	uchenna	PROPN
gujaf-56	361	7	,	,	PUNCT
gujaf-56	361	8	o.	o.	PROPN
gujaf-56	361	9	c.	c.	PROPN
gujaf-56	361	10	&	&	CCONJ
gujaf-56	361	11	ukamaka	ukamaka	PROPN
gujaf-56	361	12	,	,	PUNCT
gujaf-56	361	13	u.	u.	PROPN
gujaf-56	361	14	c.	c.	PROPN
gujaf-56	361	15	(	(	PUNCT
gujaf-56	361	16	2020	2020	NUM
gujaf-56	361	17	)	)	PUNCT
gujaf-56	361	18	assessment	assessment	NOUN
gujaf-56	361	19	of	of	ADP
gujaf-56	361	20	the	the	DET
gujaf-56	361	21	effective	effective	ADJ
gujaf-56	361	22	factors	factor	NOUN
gujaf-56	361	23	of	of	ADP
gujaf-56	361	24	social	social	ADJ
gujaf-56	361	25	responsibility	responsibility	NOUN
gujaf-56	361	26	disclosure	disclosure	NOUN
gujaf-56	361	27	of	of	ADP
gujaf-56	361	28	listed	list	VERB
gujaf-56	361	29	industrial	industrial	ADJ
gujaf-56	361	30	goods	good	NOUN
gujaf-56	361	31	firms	firm	NOUN
gujaf-56	361	32	on	on	ADP
gujaf-56	361	33	nigerian	nigerian	ADJ
gujaf-56	361	34	stock	stock	NOUN
gujaf-56	361	35	exchange	exchange	PROPN
gujaf-56	361	36	.	.	PUNCT
gujaf-56	362	1	international	international	ADJ
gujaf-56	362	2	journal	journal	NOUN
gujaf-56	362	3	of	of	ADP
gujaf-56	362	4	innovative	innovative	ADJ
gujaf-56	362	5	finance	finance	NOUN
gujaf-56	362	6	and	and	CCONJ
gujaf-56	362	7	economics	economic	NOUN
gujaf-56	362	8	research	research	NOUN
gujaf-56	362	9	8(2)126133	8(2)126133	NUM
gujaf-56	362	10	isah	isah	NOUN
gujaf-56	362	11	,	,	PUNCT
gujaf-56	362	12	n.	n.	PROPN
gujaf-56	362	13	o.	o.	PROPN
gujaf-56	362	14	(	(	PUNCT
gujaf-56	362	15	2020	2020	NUM
gujaf-56	362	16	)	)	PUNCT
gujaf-56	362	17	impact	impact	NOUN
gujaf-56	362	18	of	of	ADP
gujaf-56	362	19	corporate	corporate	ADJ
gujaf-56	362	20	governance	governance	NOUN
gujaf-56	362	21	on	on	ADP
gujaf-56	362	22	voluntary	voluntary	ADJ
gujaf-56	362	23	information	information	NOUN
gujaf-56	362	24	disclosures	disclosure	NOUN
gujaf-56	362	25	of	of	ADP
gujaf-56	362	26	quoted	quote	VERB
gujaf-56	362	27	nigeria	nigeria	PROPN
gujaf-56	362	28	oil	oil	NOUN
gujaf-56	362	29	firms	firm	NOUN
gujaf-56	362	30	:	:	PUNCT
gujaf-56	362	31	an	an	DET
gujaf-56	362	32	empirical	empirical	ADJ
gujaf-56	362	33	analysis	analysis	NOUN
gujaf-56	362	34	.	.	PUNCT
gujaf-56	363	1	cedtech	cedtech	PROPN
gujaf-56	363	2	international	international	ADJ
gujaf-56	363	3	journalof	journalof	PROPN
gujaf-56	363	4	management	management	NOUN
gujaf-56	363	5	studies	study	NOUN
gujaf-56	363	6	&	&	CCONJ
gujaf-56	363	7	entrepreneurial	entrepreneurial	ADJ
gujaf-56	363	8	development.1(2	development.1(2	PROPN
gujaf-56	363	9	)	)	PUNCT
gujaf-56	363	10	,	,	PUNCT
gujaf-56	363	11	1	1	NUM
gujaf-56	363	12	-	-	SYM
gujaf-56	363	13	24	24	NUM
gujaf-56	363	14	.	.	PUNCT
gujaf-56	364	1	kipngetich	kipngetich	PROPN
gujaf-56	364	2	,	,	PUNCT
gujaf-56	364	3	t.	t.	PROPN
gujaf-56	364	4	j	j	PROPN
gujaf-56	364	5	(	(	PUNCT
gujaf-56	364	6	2020	2020	NUM
gujaf-56	364	7	)	)	PUNCT
gujaf-56	364	8	effect	effect	NOUN
gujaf-56	364	9	of	of	ADP
gujaf-56	364	10	firm	firm	ADJ
gujaf-56	364	11	-	-	PUNCT
gujaf-56	364	12	specific	specific	ADJ
gujaf-56	364	13	attributes	attribute	NOUN
gujaf-56	364	14	on	on	ADP
gujaf-56	364	15	environmental	environmental	ADJ
gujaf-56	364	16	accounting	accounting	NOUN
gujaf-56	364	17	disclosure	disclosure	NOUN
gujaf-56	364	18	.	.	PUNCT
gujaf-56	365	1	evidence	evidence	NOUN
gujaf-56	365	2	from	from	ADP
gujaf-56	365	3	firms	firm	NOUN
gujaf-56	365	4	listed	list	VERB
gujaf-56	365	5	in	in	ADP
gujaf-56	365	6	kenya	kenya	PROPN
gujaf-56	365	7	.	.	PUNCT
gujaf-56	366	1	african	african	PROPN
gujaf-56	366	2	.	.	PROPN
gujaf-56	366	3	journal	journal	PROPN
gujaf-56	366	4	of	of	ADP
gujaf-56	366	5	education	education	NOUN
gujaf-56	366	6	,	,	PUNCT
gujaf-56	366	7	science	science	NOUN
gujaf-56	366	8	and	and	CCONJ
gujaf-56	366	9	technology	technology	NOUN
gujaf-56	366	10	,	,	PUNCT
gujaf-56	366	11	5(4	5(4	NUM
gujaf-56	366	12	)	)	PUNCT
gujaf-56	366	13	1	1	NUM
gujaf-56	366	14	-	-	SYM
gujaf-56	366	15	15	15	NUM
gujaf-56	366	16	.	.	PUNCT
gujaf-56	367	1	kolsi	kolsi	PROPN
gujaf-56	367	2	,	,	PUNCT
gujaf-56	367	3	m.	m.	NOUN
gujaf-56	367	4	c.	c.	PROPN
gujaf-56	367	5	(	(	PUNCT
gujaf-56	367	6	2012	2012	NUM
gujaf-56	367	7	)	)	PUNCT
gujaf-56	367	8	.	.	PUNCT
gujaf-56	368	1	the	the	DET
gujaf-56	368	2	determinants	determinant	NOUN
gujaf-56	368	3	of	of	ADP
gujaf-56	368	4	corporate	corporate	ADJ
gujaf-56	368	5	voluntary	voluntary	ADJ
gujaf-56	368	6	disclosure	disclosure	NOUN
gujaf-56	368	7	:	:	PUNCT
gujaf-56	368	8	evidence	evidence	NOUN
gujaf-56	368	9	from	from	ADP
gujaf-56	368	10	the	the	DET
gujaf-56	368	11	tunisian	tunisian	ADJ
gujaf-56	368	12	capital	capital	NOUN
gujaf-56	368	13	market	market	NOUN
gujaf-56	368	14	.	.	PUNCT
gujaf-56	369	1	the	the	DET
gujaf-56	369	2	iup	iup	PROPN
gujaf-56	369	3	journal	journal	PROPN
gujaf-56	369	4	of	of	ADP
gujaf-56	369	5	accounting	accounting	NOUN
gujaf-56	369	6	research	research	NOUN
gujaf-56	369	7	and	and	CCONJ
gujaf-56	369	8	audit	audit	NOUN
gujaf-56	369	9	practices	practice	NOUN
gujaf-56	369	10	,	,	PUNCT
gujaf-56	369	11	11(4	11(4	NUM
gujaf-56	369	12	)	)	PUNCT
gujaf-56	369	13	,	,	PUNCT
gujaf-56	369	14	49	49	NUM
gujaf-56	369	15	-	-	SYM
gujaf-56	369	16	68	68	NUM
gujaf-56	369	17	.	.	PUNCT
gujaf-56	370	1	kolsi	kolsi	PROPN
gujaf-56	370	2	,	,	PUNCT
gujaf-56	370	3	m.	m.	NOUN
gujaf-56	370	4	c.	c.	PROPN
gujaf-56	370	5	(	(	PUNCT
gujaf-56	370	6	2017	2017	NUM
gujaf-56	370	7	)	)	PUNCT
gujaf-56	370	8	.	.	PUNCT
gujaf-56	371	1	the	the	DET
gujaf-56	371	2	determinants	determinant	NOUN
gujaf-56	371	3	of	of	ADP
gujaf-56	371	4	corporate	corporate	ADJ
gujaf-56	371	5	voluntary	voluntary	ADJ
gujaf-56	371	6	disclosure	disclosure	NOUN
gujaf-56	371	7	policy	policy	NOUN
gujaf-56	371	8	:	:	PUNCT
gujaf-56	371	9	evidence	evidence	NOUN
gujaf-56	371	10	from	from	ADP
gujaf-56	371	11	the	the	DET
gujaf-56	371	12	abu	abu	PROPN
gujaf-56	371	13	dhabi	dhabi	PROPN
gujaf-56	371	14	securities	securities	PROPN
gujaf-56	371	15	exchange	exchange	PROPN
gujaf-56	371	16	(	(	PUNCT
gujaf-56	371	17	adx	adx	PROPN
gujaf-56	371	18	)	)	PUNCT
gujaf-56	371	19	.	.	PUNCT
gujaf-56	372	1	journal	journal	PROPN
gujaf-56	372	2	of	of	ADP
gujaf-56	372	3	accounting	account	VERB
gujaf-56	372	4	in	in	ADP
gujaf-56	372	5	emerging	emerge	VERB
gujaf-56	372	6	economies	economy	NOUN
gujaf-56	372	7	,	,	PUNCT
gujaf-56	372	8	7(2	7(2	NUM
gujaf-56	372	9	)	)	PUNCT
gujaf-56	372	10	,	,	PUNCT
gujaf-56	372	11	249	249	NUM
gujaf-56	372	12	-	-	SYM
gujaf-56	372	13	265	265	NUM
gujaf-56	372	14	.	.	PUNCT
gujaf-56	373	1	ling	ling	PROPN
gujaf-56	373	2	,	,	PUNCT
gujaf-56	373	3	t.	t.	PROPN
gujaf-56	373	4	c	c	PROPN
gujaf-56	373	5	&	&	CCONJ
gujaf-56	373	6	sultana	sultana	PROPN
gujaf-56	373	7	,	,	PUNCT
gujaf-56	373	8	n.	n.	NOUN
gujaf-56	373	9	(	(	PUNCT
gujaf-56	373	10	2015	2015	NUM
gujaf-56	373	11	)	)	PUNCT
gujaf-56	373	12	.	.	PUNCT
gujaf-56	374	1	corporate	corporate	ADJ
gujaf-56	374	2	social	social	ADJ
gujaf-56	374	3	responsibility	responsibility	NOUN
gujaf-56	374	4	:	:	PUNCT
gujaf-56	374	5	what	what	PRON
gujaf-56	374	6	motivates	motivate	VERB
gujaf-56	374	7	management	management	NOUN
gujaf-56	374	8	to	to	PART
gujaf-56	374	9	disclose	disclose	VERB
gujaf-56	374	10	?	?	PUNCT
gujaf-56	375	1	social	social	ADJ
gujaf-56	375	2	responsibility	responsibility	NOUN
gujaf-56	375	3	journal,11(3	journal,11(3	PROPN
gujaf-56	375	4	)	)	PUNCT
gujaf-56	375	5	,	,	PUNCT
gujaf-56	375	6	513–534	513–534	NUM
gujaf-56	375	7	.	.	PUNCT
gujaf-56	376	1	gusau	gusau	PROPN
gujaf-56	376	2	journal	journal	PROPN
gujaf-56	376	3	of	of	ADP
gujaf-56	376	4	accounting	accounting	NOUN
gujaf-56	376	5	and	and	CCONJ
gujaf-56	376	6	finance	finance	NOUN
gujaf-56	376	7	,	,	PUNCT
gujaf-56	376	8	vol	vol	NOUN
gujaf-56	376	9	.	.	PROPN
gujaf-56	376	10	2	2	NUM
gujaf-56	376	11	,	,	PUNCT
gujaf-56	376	12	issue	issue	NOUN
gujaf-56	376	13	1	1	NUM
gujaf-56	376	14	,	,	PUNCT
gujaf-56	376	15	april	april	PROPN
gujaf-56	376	16	,	,	PUNCT
gujaf-56	376	17	2021	2021	NUM
gujaf-56	376	18	18	18	NUM
gujaf-56	376	19	modugu	modugu	NOUN
gujaf-56	376	20	,	,	PUNCT
gujaf-56	376	21	k.	k.	PROPN
gujaf-56	376	22	p.	p.	PROPN
gujaf-56	376	23	(	(	PUNCT
gujaf-56	376	24	2017	2017	NUM
gujaf-56	376	25	)	)	PUNCT
gujaf-56	376	26	.	.	PUNCT
gujaf-56	377	1	firm	firm	ADJ
gujaf-56	377	2	performance	performance	NOUN
gujaf-56	377	3	and	and	CCONJ
gujaf-56	377	4	corporate	corporate	ADJ
gujaf-56	377	5	disclosure	disclosure	NOUN
gujaf-56	377	6	level	level	NOUN
gujaf-56	377	7	of	of	ADP
gujaf-56	377	8	listed	list	VERB
gujaf-56	377	9	companies	company	NOUN
gujaf-56	377	10	in	in	ADP
gujaf-56	377	11	nigeria	nigeria	PROPN
gujaf-56	377	12	.	.	PUNCT
gujaf-56	378	1	asian	asian	ADJ
gujaf-56	378	2	journal	journal	PROPN
gujaf-56	378	3	of	of	ADP
gujaf-56	378	4	finance	finance	PROPN
gujaf-56	378	5	&	&	CCONJ
gujaf-56	378	6	accounting	accounting	PROPN
gujaf-56	378	7	,	,	PUNCT
gujaf-56	378	8	9(2	9(2	NUM
gujaf-56	378	9	)	)	PUNCT
gujaf-56	378	10	,	,	PUNCT
gujaf-56	378	11	71	71	NUM
gujaf-56	378	12	-	-	SYM
gujaf-56	378	13	87	87	NUM
gujaf-56	378	14	.	.	PUNCT
gujaf-56	379	1	modugu	modugu	NOUN
gujaf-56	379	2	,	,	PUNCT
gujaf-56	379	3	k.	k.	PROPN
gujaf-56	379	4	p.	p.	PROPN
gujaf-56	379	5	(	(	PUNCT
gujaf-56	380	1	2020	2020	NUM
gujaf-56	380	2	)	)	PUNCT
gujaf-56	380	3	.	.	PUNCT
gujaf-56	381	1	do	do	AUX
gujaf-56	381	2	corporate	corporate	ADJ
gujaf-56	381	3	characteristics	characteristic	NOUN
gujaf-56	381	4	improve	improve	VERB
gujaf-56	381	5	sustainability	sustainability	NOUN
gujaf-56	381	6	disclosure	disclosure	NOUN
gujaf-56	381	7	?	?	PUNCT
gujaf-56	382	1	evidence	evidence	NOUN
gujaf-56	382	2	from	from	ADP
gujaf-56	382	3	the	the	DET
gujaf-56	382	4	uae	uae	PROPN
gujaf-56	382	5	international	international	PROPN
gujaf-56	382	6	journal	journal	PROPN
gujaf-56	382	7	of	of	ADP
gujaf-56	382	8	performance	performance	NOUN
gujaf-56	382	9	management,.39	management,.39	PROPN
gujaf-56	382	10	-	-	SYM
gujaf-56	382	11	54	54	NUM
gujaf-56	382	12	.	.	PUNCT
gujaf-56	383	1	modugu	modugu	NOUN
gujaf-56	383	2	,	,	PUNCT
gujaf-56	383	3	k.	k.	PROPN
gujaf-56	383	4	p.	p.	PROPN
gujaf-56	383	5	,	,	PUNCT
gujaf-56	383	6	&	&	CCONJ
gujaf-56	383	7	eboigbe	eboigbe	PROPN
gujaf-56	383	8	,	,	PUNCT
gujaf-56	383	9	s.	s.	PROPN
gujaf-56	383	10	u.	u.	PROPN
gujaf-56	383	11	(	(	PUNCT
gujaf-56	383	12	2017	2017	NUM
gujaf-56	383	13	)	)	PUNCT
gujaf-56	383	14	.	.	PUNCT
gujaf-56	384	1	corporate	corporate	ADJ
gujaf-56	384	2	attributes	attribute	NOUN
gujaf-56	384	3	and	and	CCONJ
gujaf-56	384	4	corporate	corporate	ADJ
gujaf-56	384	5	disclosure	disclosure	NOUN
gujaf-56	384	6	level	level	NOUN
gujaf-56	384	7	of	of	ADP
gujaf-56	384	8	listed	list	VERB
gujaf-56	384	9	companies	company	NOUN
gujaf-56	384	10	in	in	ADP
gujaf-56	384	11	nigeria	nigeria	PROPN
gujaf-56	384	12	.	.	PUNCT
gujaf-56	385	1	journal	journal	PROPN
gujaf-56	385	2	of	of	ADP
gujaf-56	385	3	finance	finance	NOUN
gujaf-56	385	4	and	and	CCONJ
gujaf-56	385	5	accounting	accounting	NOUN
gujaf-56	385	6	,	,	PUNCT
gujaf-56	385	7	5(2	5(2	NUM
gujaf-56	385	8	)	)	PUNCT
gujaf-56	385	9	,	,	PUNCT
gujaf-56	385	10	44	44	NUM
gujaf-56	385	11	-	-	SYM
gujaf-56	385	12	52	52	NUM
gujaf-56	385	13	.	.	PUNCT
gujaf-56	386	1	monday	monday	PROPN
gujaf-56	386	2	,	,	PUNCT
gujaf-56	386	3	i.	i.	PROPN
gujaf-56	386	4	i.	i.	PROPN
gujaf-56	386	5	&	&	CCONJ
gujaf-56	386	6	nancy	nancy	PROPN
gujaf-56	386	7	,	,	PUNCT
gujaf-56	386	8	a.	a.	PROPN
gujaf-56	386	9	(	(	PUNCT
gujaf-56	386	10	2016	2016	NUM
gujaf-56	386	11	)	)	PUNCT
gujaf-56	386	12	.	.	PUNCT
gujaf-56	387	1	determinant	determinant	ADJ
gujaf-56	387	2	of	of	ADP
gujaf-56	387	3	voluntary	voluntary	ADJ
gujaf-56	387	4	disclosure	disclosure	NOUN
gujaf-56	387	5	quality	quality	NOUN
gujaf-56	387	6	in	in	ADP
gujaf-56	387	7	emerging	emerge	VERB
gujaf-56	387	8	economics	economic	NOUN
gujaf-56	387	9	:	:	PUNCT
gujaf-56	387	10	evidence	evidence	NOUN
gujaf-56	387	11	from	from	ADP
gujaf-56	387	12	firms	firm	NOUN
gujaf-56	387	13	listed	list	VERB
gujaf-56	387	14	in	in	ADP
gujaf-56	387	15	nigeria	nigeria	PROPN
gujaf-56	387	16	stock	stock	PROPN
gujaf-56	387	17	exchange	exchange	PROPN
gujaf-56	387	18	.	.	PUNCT
gujaf-56	388	1	international	international	ADJ
gujaf-56	388	2	journal	journal	PROPN
gujaf-56	388	3	of	of	ADP
gujaf-56	388	4	research	research	PROPN
gujaf-56	388	5	inengineering	inengineering	NOUN
gujaf-56	388	6	&	&	CCONJ
gujaf-56	388	7	technology	technology	NOUN
gujaf-56	388	8	,	,	PUNCT
gujaf-56	388	9	4(6	4(6	NUM
gujaf-56	388	10	)	)	PUNCT
gujaf-56	388	11	,	,	PUNCT
gujaf-56	388	12	37	37	NUM
gujaf-56	388	13	-	-	SYM
gujaf-56	388	14	50	50	NUM
gujaf-56	388	15	.	.	PUNCT
gujaf-56	389	1	myers	myers	PROPN
gujaf-56	389	2	,	,	PUNCT
gujaf-56	389	3	s.	s.	PROPN
gujaf-56	389	4	c.	c.	PROPN
gujaf-56	389	5	&	&	CCONJ
gujaf-56	389	6	majluf	majluf	PROPN
gujaf-56	389	7	,	,	PUNCT
gujaf-56	389	8	n.	n.	PROPN
gujaf-56	389	9	s.	s.	PROPN
gujaf-56	389	10	(	(	PUNCT
gujaf-56	389	11	1984	1984	NUM
gujaf-56	389	12	)	)	PUNCT
gujaf-56	389	13	.	.	PUNCT
gujaf-56	390	1	corporate	corporate	ADJ
gujaf-56	390	2	financing	financing	NOUN
gujaf-56	390	3	and	and	CCONJ
gujaf-56	390	4	investment	investment	NOUN
gujaf-56	390	5	decisions	decision	NOUN
gujaf-56	390	6	when	when	SCONJ
gujaf-56	390	7	firms	firm	NOUN
gujaf-56	390	8	have	have	VERB
gujaf-56	390	9	information	information	NOUN
gujaf-56	390	10	that	that	SCONJ
gujaf-56	390	11	investors	investor	NOUN
gujaf-56	390	12	do	do	AUX
gujaf-56	390	13	not	not	PART
gujaf-56	390	14	have	have	VERB
gujaf-56	390	15	.	.	PUNCT
gujaf-56	391	1	journal	journal	NOUN
gujaf-56	391	2	of	of	ADP
gujaf-56	391	3	financial	financial	ADJ
gujaf-56	391	4	economics	economic	NOUN
gujaf-56	391	5	,	,	PUNCT
gujaf-56	391	6	13(2	13(2	PROPN
gujaf-56	391	7	)	)	PUNCT
gujaf-56	391	8	,	,	PUNCT
gujaf-56	391	9	187221	187221	NUM
gujaf-56	391	10	.	.	PUNCT
gujaf-56	392	1	nandi	nandi	PROPN
gujaf-56	392	2	,	,	PUNCT
gujaf-56	392	3	s.	s.	PROPN
gujaf-56	392	4	&	&	CCONJ
gujaf-56	392	5	ghosh	ghosh	PROPN
gujaf-56	392	6	,	,	PUNCT
gujaf-56	392	7	s.	s.	PROPN
gujaf-56	392	8	(	(	PUNCT
gujaf-56	392	9	2013	2013	NUM
gujaf-56	392	10	)	)	PUNCT
gujaf-56	392	11	.	.	PUNCT
gujaf-56	393	1	corporate	corporate	ADJ
gujaf-56	393	2	governance	governance	NOUN
gujaf-56	393	3	attributes	attribute	VERB
gujaf-56	393	4	,	,	PUNCT
gujaf-56	393	5	firm	firm	ADJ
gujaf-56	393	6	characteristics	characteristic	NOUN
gujaf-56	393	7	and	and	CCONJ
gujaf-56	393	8	the	the	DET
gujaf-56	393	9	level	level	NOUN
gujaf-56	393	10	of	of	ADP
gujaf-56	393	11	corporate	corporate	ADJ
gujaf-56	393	12	disclosure	disclosure	NOUN
gujaf-56	393	13	:	:	PUNCT
gujaf-56	393	14	evidence	evidence	NOUN
gujaf-56	393	15	from	from	ADP
gujaf-56	393	16	the	the	DET
gujaf-56	393	17	indian	indian	ADJ
gujaf-56	393	18	listed	list	VERB
gujaf-56	393	19	firm	firm	NOUN
gujaf-56	393	20	.	.	PUNCT
gujaf-56	394	1	decision	decision	NOUN
gujaf-56	394	2	science	science	NOUN
gujaf-56	394	3	letters	letter	NOUN
gujaf-56	394	4	,	,	PUNCT
gujaf-56	394	5	2(1	2(1	NUM
gujaf-56	394	6	)	)	PUNCT
gujaf-56	394	7	,	,	PUNCT
gujaf-56	394	8	45	45	NUM
gujaf-56	394	9	-	-	SYM
gujaf-56	394	10	58	58	NUM
gujaf-56	394	11	.	.	PUNCT
gujaf-56	395	1	nurudeen	nurudeen	NOUN
gujaf-56	395	2	,	,	PUNCT
gujaf-56	395	3	s.	s.	PROPN
gujaf-56	395	4	o.	o.	PROPN
gujaf-56	395	5	,	,	PUNCT
gujaf-56	395	6	ahnda	ahnda	PROPN
gujaf-56	395	7	,	,	PUNCT
gujaf-56	395	8	i.	i.	NOUN
gujaf-56	395	9	m.	m.	PROPN
gujaf-56	395	10	&	&	CCONJ
gujaf-56	395	11	shalli	shalli	PROPN
gujaf-56	395	12	,	,	PUNCT
gujaf-56	395	13	a.	a.	NOUN
gujaf-56	395	14	m.	m.	NOUN
gujaf-56	395	15	(	(	PUNCT
gujaf-56	395	16	2018	2018	NUM
gujaf-56	395	17	)	)	PUNCT
gujaf-56	395	18	effect	effect	NOUN
gujaf-56	395	19	of	of	ADP
gujaf-56	395	20	corporate	corporate	ADJ
gujaf-56	395	21	characteristics	characteristic	NOUN
gujaf-56	395	22	on	on	ADP
gujaf-56	395	23	voluntary	voluntary	ADJ
gujaf-56	395	24	disclosure	disclosure	NOUN
gujaf-56	395	25	of	of	ADP
gujaf-56	395	26	listed	list	VERB
gujaf-56	395	27	financial	financial	ADJ
gujaf-56	395	28	service	service	NOUN
gujaf-56	395	29	firms	firm	NOUN
gujaf-56	395	30	in	in	ADP
gujaf-56	395	31	nigeria	nigeria	PROPN
gujaf-56	395	32	.	.	PUNCT
gujaf-56	396	1	amity	amity	NOUN
gujaf-56	396	2	journal	journal	NOUN
gujaf-56	396	3	of	of	ADP
gujaf-56	396	4	corporate	corporate	ADJ
gujaf-56	396	5	governance	governance	NOUN
gujaf-56	396	6	,	,	PUNCT
gujaf-56	396	7	3(2	3(2	NUM
gujaf-56	396	8	)	)	PUNCT
gujaf-56	396	9	,	,	PUNCT
gujaf-56	396	10	29	29	NUM
gujaf-56	396	11	-	-	SYM
gujaf-56	396	12	41	41	NUM
gujaf-56	396	13	qu	qu	PROPN
gujaf-56	396	14	,	,	PUNCT
gujaf-56	396	15	w.	w.	PROPN
gujaf-56	396	16	(	(	PUNCT
gujaf-56	396	17	2011	2011	NUM
gujaf-56	396	18	)	)	PUNCT
gujaf-56	396	19	.	.	PUNCT
gujaf-56	397	1	a	a	DET
gujaf-56	397	2	study	study	NOUN
gujaf-56	397	3	of	of	ADP
gujaf-56	397	4	voluntary	voluntary	ADJ
gujaf-56	397	5	disclosure	disclosure	NOUN
gujaf-56	397	6	by	by	ADP
gujaf-56	397	7	listed	list	VERB
gujaf-56	397	8	firm	firm	NOUN
gujaf-56	397	9	in	in	ADP
gujaf-56	397	10	china	china	PROPN
gujaf-56	397	11	:	:	PUNCT
gujaf-56	397	12	deakin	deakin	PROPN
gujaf-56	397	13	university	university	PROPN
gujaf-56	397	14	.	.	PUNCT
gujaf-56	398	1	sulaiman	sulaiman	PROPN
gujaf-56	398	2	,	,	PUNCT
gujaf-56	398	3	a.	a.	PROPN
gujaf-56	398	4	,	,	PUNCT
gujaf-56	398	5	s.	s.	PROPN
gujaf-56	398	6	,	,	PUNCT
gujaf-56	398	7	aruwa	aruwa	PROPN
gujaf-56	398	8	,	,	PUNCT
gujaf-56	398	9	s.	s.	PROPN
gujaf-56	398	10	a.	a.	PROPN
gujaf-56	398	11	s	s	PROPN
gujaf-56	398	12	&	&	CCONJ
gujaf-56	398	13	khadijah	khadijah	PROPN
gujaf-56	398	14	.	.	PUNCT
gujaf-56	399	1	k.	k.	PROPN
gujaf-56	399	2	m.	m.	PROPN
gujaf-56	399	3	(	(	PUNCT
gujaf-56	399	4	2018	2018	NUM
gujaf-56	399	5	)	)	PUNCT
gujaf-56	399	6	.	.	PUNCT
gujaf-56	400	1	firm	firm	ADJ
gujaf-56	400	2	characteristics	characteristic	NOUN
gujaf-56	400	3	and	and	CCONJ
gujaf-56	400	4	environmental	environmental	ADJ
gujaf-56	400	5	disclosure	disclosure	NOUN
gujaf-56	400	6	practices	practice	NOUN
gujaf-56	400	7	of	of	ADP
gujaf-56	400	8	listed	list	VERB
gujaf-56	400	9	oil	oil	NOUN
gujaf-56	400	10	and	and	CCONJ
gujaf-56	400	11	gas	gas	NOUN
gujaf-56	400	12	firms	firm	NOUN
gujaf-56	400	13	in	in	ADP
gujaf-56	400	14	nigeria	nigeria	PROPN
gujaf-56	400	15	.	.	PUNCT
gujaf-56	401	1	journal	journal	PROPN
gujaf-56	401	2	of	of	ADP
gujaf-56	401	3	accounting	accounting	NOUN
gujaf-56	401	4	and	and	CCONJ
gujaf-56	401	5	management,1(1	management,1(1	PROPN
gujaf-56	401	6	)	)	PUNCT
gujaf-56	401	7	,	,	PUNCT
gujaf-56	401	8	224	224	NUM
gujaf-56	401	9	-	-	SYM
gujaf-56	401	10	237	237	NUM
gujaf-56	401	11	.	.	PUNCT
gujaf-56	402	1	tijjani	tijjani	PROPN
gujaf-56	402	2	,	,	PUNCT
gujaf-56	402	3	b.	b.	PROPN
gujaf-56	402	4	&	&	CCONJ
gujaf-56	402	5	garko	garko	PROPN
gujaf-56	402	6	,	,	PUNCT
gujaf-56	402	7	j.	j.	PROPN
gujaf-56	402	8	s.	s.	PROPN
gujaf-56	402	9	(	(	PUNCT
gujaf-56	402	10	2015	2015	NUM
gujaf-56	402	11	)	)	PUNCT
gujaf-56	402	12	.	.	PUNCT
gujaf-56	403	1	firm	firm	ADJ
gujaf-56	403	2	characteristics	characteristic	NOUN
gujaf-56	403	3	and	and	CCONJ
gujaf-56	403	4	voluntary	voluntary	ADJ
gujaf-56	403	5	disclosures	disclosure	NOUN
gujaf-56	403	6	of	of	ADP
gujaf-56	403	7	listed	list	VERB
gujaf-56	403	8	industrial	industrial	ADJ
gujaf-56	403	9	goods	good	NOUN
gujaf-56	403	10	companies	company	NOUN
gujaf-56	403	11	in	in	ADP
gujaf-56	403	12	nigeria	nigeria	PROPN
gujaf-56	403	13	.	.	PUNCT
gujaf-56	404	1	paper	paper	NOUN
gujaf-56	404	2	presented	present	VERB
gujaf-56	404	3	at	at	ADP
gujaf-56	404	4	the	the	DET
gujaf-56	404	5	1	1	NUM
gujaf-56	404	6	st	st	PROPN
gujaf-56	404	7	international	international	ADJ
gujaf-56	404	8	conferences	conference	NOUN
gujaf-56	404	9	and	and	CCONJ
gujaf-56	404	10	doctoral	doctoral	ADJ
gujaf-56	404	11	colloquium	colloquium	NOUN
gujaf-56	404	12	.	.	PUNCT
gujaf-56	405	1	bayero	bayero	PROPN
gujaf-56	405	2	university	university	PROPN
gujaf-56	405	3	kano	kano	PROPN
gujaf-56	405	4	,	,	PUNCT
gujaf-56	405	5	nigeria	nigeria	PROPN
gujaf-56	405	6	.	.	PUNCT
gujaf-56	406	1	uyar	uyar	PROPN
gujaf-56	406	2	,	,	PUNCT
gujaf-56	406	3	a.	a.	PROPN
gujaf-56	406	4	&	&	CCONJ
gujaf-56	406	5	kılıç	kılıç	PROPN
gujaf-56	406	6	,	,	PUNCT
gujaf-56	406	7	m.	m.	NOUN
gujaf-56	406	8	(	(	PUNCT
gujaf-56	406	9	2012	2012	NUM
gujaf-56	406	10	)	)	PUNCT
gujaf-56	406	11	.	.	PUNCT
gujaf-56	407	1	value	value	NOUN
gujaf-56	407	2	relevance	relevance	NOUN
gujaf-56	407	3	of	of	ADP
gujaf-56	407	4	voluntary	voluntary	ADJ
gujaf-56	407	5	disclosure	disclosure	NOUN
gujaf-56	407	6	:	:	PUNCT
gujaf-56	407	7	evidence	evidence	NOUN
gujaf-56	407	8	from	from	ADP
gujaf-56	407	9	turkish	turkish	ADJ
gujaf-56	407	10	firm	firm	NOUN
gujaf-56	407	11	.	.	PUNCT
gujaf-56	408	1	journal	journal	PROPN
gujaf-56	408	2	of	of	ADP
gujaf-56	408	3	intellectual	intellectual	ADJ
gujaf-56	408	4	capital	capital	NOUN
gujaf-56	408	5	,	,	PUNCT
gujaf-56	408	6	13(3	13(3	NUM
gujaf-56	408	7	)	)	PUNCT
gujaf-56	408	8	,	,	PUNCT
gujaf-56	408	9	363	363	NUM
gujaf-56	408	10	-	-	SYM
gujaf-56	408	11	376	376	NUM
gujaf-56	408	12	.	.	PUNCT
gujaf-56	409	1	wallace	wallace	PROPN
gujaf-56	409	2	,	,	PUNCT
gujaf-56	409	3	r.	r.	PROPN
gujaf-56	409	4	o.	o.	PROPN
gujaf-56	409	5	,	,	PUNCT
gujaf-56	409	6	&	&	CCONJ
gujaf-56	409	7	naser	naser	PROPN
gujaf-56	409	8	,	,	PUNCT
gujaf-56	409	9	k.	k.	PROPN
gujaf-56	409	10	(	(	PUNCT
gujaf-56	409	11	1995	1995	NUM
gujaf-56	409	12	)	)	PUNCT
gujaf-56	409	13	.	.	PUNCT
gujaf-56	410	1	firm	firm	ADJ
gujaf-56	410	2	-	-	PUNCT
gujaf-56	410	3	specific	specific	ADJ
gujaf-56	410	4	determinants	determinant	NOUN
gujaf-56	410	5	of	of	ADP
gujaf-56	410	6	the	the	DET
gujaf-56	410	7	comprehensiveness	comprehensiveness	NOUN
gujaf-56	410	8	of	of	ADP
gujaf-56	410	9	mandatory	mandatory	ADJ
gujaf-56	410	10	disclosure	disclosure	NOUN
gujaf-56	410	11	in	in	ADP
gujaf-56	410	12	the	the	DET
gujaf-56	410	13	corporate	corporate	ADJ
gujaf-56	410	14	annual	annual	ADJ
gujaf-56	410	15	reports	report	NOUN
gujaf-56	410	16	of	of	ADP
gujaf-56	410	17	firm	firm	NOUN
gujaf-56	410	18	listed	list	VERB
gujaf-56	410	19	on	on	ADP
gujaf-56	410	20	the	the	DET
gujaf-56	410	21	stock	stock	NOUN
gujaf-56	410	22	exchange	exchange	NOUN
gujaf-56	410	23	of	of	ADP
gujaf-56	410	24	hong	hong	PROPN
gujaf-56	410	25	kong	kong	PROPN
gujaf-56	410	26	.	.	PUNCT
gujaf-56	411	1	journal	journal	PROPN
gujaf-56	411	2	of	of	ADP
gujaf-56	411	3	accounting	accounting	NOUN
gujaf-56	411	4	and	and	CCONJ
gujaf-56	411	5	public	public	ADJ
gujaf-56	411	6	policy	policy	NOUN
gujaf-56	411	7	,	,	PUNCT
gujaf-56	411	8	14(4	14(4	NUM
gujaf-56	411	9	)	)	PUNCT
gujaf-56	411	10	,	,	PUNCT
gujaf-56	411	11	311	311	NUM
gujaf-56	411	12	-	-	SYM
gujaf-56	411	13	368	368	NUM
gujaf-56	411	14	.	.	PUNCT
gujaf-56	412	1	gusau	gusau	PROPN
gujaf-56	412	2	journal	journal	PROPN
gujaf-56	412	3	of	of	ADP
gujaf-56	412	4	accounting	accounting	NOUN
gujaf-56	412	5	and	and	CCONJ
gujaf-56	412	6	finance	finance	NOUN
gujaf-56	412	7	,	,	PUNCT
gujaf-56	412	8	vol	vol	NOUN
gujaf-56	412	9	.	.	PROPN
gujaf-56	412	10	2	2	NUM
gujaf-56	412	11	,	,	PUNCT
gujaf-56	412	12	issue	issue	NOUN
gujaf-56	412	13	1	1	NUM
gujaf-56	412	14	,	,	PUNCT
gujaf-56	412	15	april	april	PROPN
gujaf-56	412	16	,	,	PUNCT
gujaf-56	412	17	2021	2021	NUM
gujaf-56	412	18	19	19	NUM