id	sid	tid	token	lemma	pos
gujaf-58	1	1	gusau	gusau	PROPN
gujaf-58	1	2	journal	journal	NOUN
gujaf-58	1	3	of	of	ADP
gujaf-58	1	4	accounting	accounting	NOUN
gujaf-58	1	5	and	and	CCONJ
gujaf-58	1	6	finance	finance	NOUN
gujaf-58	1	7	,	,	PUNCT
gujaf-58	1	8	vol	vol	NOUN
gujaf-58	1	9	.	.	PROPN
gujaf-58	1	10	2	2	NUM
gujaf-58	1	11	,	,	PUNCT
gujaf-58	1	12	issue	issue	NOUN
gujaf-58	1	13	1	1	NUM
gujaf-58	1	14	,	,	PUNCT
gujaf-58	1	15	april	april	PROPN
gujaf-58	1	16	,	,	PUNCT
gujaf-58	1	17	2021	2021	NUM
gujaf-58	1	18	1	1	NUM
gujaf-58	1	19	gusau	gusau	ADJ
gujaf-58	1	20	journal	journal	NOUN
gujaf-58	1	21	of	of	ADP
gujaf-58	1	22	accounting	accounting	NOUN
gujaf-58	1	23	and	and	CCONJ
gujaf-58	1	24	finance	finance	NOUN
gujaf-58	1	25	(	(	PUNCT
gujaf-58	1	26	gujaf	gujaf	NOUN
gujaf-58	1	27	)	)	PUNCT
gujaf-58	1	28	vol	vol	NOUN
gujaf-58	1	29	.	.	NOUN
gujaf-58	1	30	2	2	NUM
gujaf-58	1	31	issue	issue	NOUN
gujaf-58	1	32	1	1	NUM
gujaf-58	1	33	,	,	PUNCT
gujaf-58	1	34	april	april	PROPN
gujaf-58	1	35	,	,	PUNCT
gujaf-58	1	36	2021	2021	NUM
gujaf-58	1	37	issn	issn	X
gujaf-58	1	38	:	:	PUNCT
gujaf-58	1	39	2756	2756	NUM
gujaf-58	1	40	-	-	PUNCT
gujaf-58	1	41	665x	665x	NOUN
gujaf-58	1	42	a	a	DET
gujaf-58	1	43	publication	publication	NOUN
gujaf-58	1	44	of	of	ADP
gujaf-58	1	45	department	department	NOUN
gujaf-58	1	46	of	of	ADP
gujaf-58	1	47	accounting	accounting	NOUN
gujaf-58	1	48	and	and	CCONJ
gujaf-58	1	49	finance	finance	NOUN
gujaf-58	1	50	,	,	PUNCT
gujaf-58	1	51	faculty	faculty	NOUN
gujaf-58	1	52	of	of	ADP
gujaf-58	1	53	management	management	NOUN
gujaf-58	1	54	and	and	CCONJ
gujaf-58	1	55	social	social	ADJ
gujaf-58	1	56	sciences	science	NOUN
gujaf-58	1	57	,	,	PUNCT
gujaf-58	1	58	federal	federal	ADJ
gujaf-58	1	59	university	university	NOUN
gujaf-58	1	60	gusau	gusau	NOUN
gujaf-58	1	61	,	,	PUNCT
gujaf-58	1	62	zamfara	zamfara	PROPN
gujaf-58	1	63	state	state	PROPN
gujaf-58	1	64	-nigeria	-nigeria	PROPN
gujaf-58	1	65	gusau	gusau	ADJ
gujaf-58	1	66	journal	journal	NOUN
gujaf-58	1	67	of	of	ADP
gujaf-58	1	68	accounting	accounting	NOUN
gujaf-58	1	69	and	and	CCONJ
gujaf-58	1	70	finance	finance	NOUN
gujaf-58	1	71	,	,	PUNCT
gujaf-58	1	72	vol	vol	NOUN
gujaf-58	1	73	.	.	PROPN
gujaf-58	1	74	2	2	NUM
gujaf-58	1	75	,	,	PUNCT
gujaf-58	1	76	issue	issue	NOUN
gujaf-58	1	77	1	1	NUM
gujaf-58	1	78	,	,	PUNCT
gujaf-58	1	79	april	april	PROPN
gujaf-58	1	80	,	,	PUNCT
gujaf-58	1	81	2021	2021	NUM
gujaf-58	1	82	2	2	NUM
gujaf-58	1	83	effect	effect	NOUN
gujaf-58	1	84	of	of	ADP
gujaf-58	1	85	corporate	corporate	ADJ
gujaf-58	1	86	governance	governance	NOUN
gujaf-58	1	87	codes	code	NOUN
gujaf-58	1	88	on	on	ADP
gujaf-58	1	89	return	return	NOUN
gujaf-58	1	90	on	on	ADP
gujaf-58	1	91	equity	equity	NOUN
gujaf-58	1	92	of	of	ADP
gujaf-58	1	93	nigerian	nigerian	ADJ
gujaf-58	1	94	deposit	deposit	NOUN
gujaf-58	1	95	money	money	NOUN
gujaf-58	1	96	banks	bank	NOUN
gujaf-58	1	97	falade	falade	VERB
gujaf-58	1	98	samuel	samuel	PROPN
gujaf-58	1	99	shola	shola	PROPN
gujaf-58	1	100	,	,	PUNCT
gujaf-58	1	101	internal	internal	PROPN
gujaf-58	1	102	control	control	PROPN
gujaf-58	1	103	unit	unit	PROPN
gujaf-58	1	104	united	united	PROPN
gujaf-58	1	105	bank	bank	PROPN
gujaf-58	1	106	for	for	ADP
gujaf-58	1	107	africa	africa	PROPN
gujaf-58	1	108	plc	plc	PROPN
gujaf-58	1	109	.	.	PROPN
gujaf-58	2	1	3	3	NUM
gujaf-58	2	2	,	,	PUNCT
gujaf-58	2	3	yakubu	yakubu	PROPN
gujaf-58	2	4	gowon	gowon	PROPN
gujaf-58	2	5	way	way	PROPN
gujaf-58	2	6	,	,	PUNCT
gujaf-58	2	7	kaduna	kaduna	PROPN
gujaf-58	2	8	.	.	PUNCT
gujaf-58	3	1	+2348025010221	+2348025010221	PROPN
gujaf-58	3	2	,	,	PUNCT
gujaf-58	3	3	sammy_nig2003@yahoo.co.uk	sammy_nig2003@yahoo.co.uk	NOUN
gujaf-58	3	4	prof	prof	PROPN
gujaf-58	3	5	.	.	PROPN
gujaf-58	4	1	nyor	nyor	PROPN
gujaf-58	4	2	terzungwe	terzungwe	PROPN
gujaf-58	4	3	department	department	PROPN
gujaf-58	4	4	of	of	ADP
gujaf-58	4	5	accounting	accounting	NOUN
gujaf-58	4	6	and	and	CCONJ
gujaf-58	4	7	management	management	NOUN
gujaf-58	4	8	faculty	faculty	NOUN
gujaf-58	4	9	of	of	ADP
gujaf-58	4	10	arts	art	NOUN
gujaf-58	4	11	and	and	CCONJ
gujaf-58	4	12	social	social	ADJ
gujaf-58	4	13	sciences	sciences	PROPN
gujaf-58	4	14	nigeria	nigeria	PROPN
gujaf-58	4	15	defence	defence	PROPN
gujaf-58	4	16	academy	academy	PROPN
gujaf-58	4	17	kaduna	kaduna	PROPN
gujaf-58	4	18	+2348054423022	+2348054423022	PROPN
gujaf-58	4	19	prof	prof	PROPN
gujaf-58	4	20	.	.	PUNCT
gujaf-58	5	1	okpanachi	okpanachi	PROPN
gujaf-58	5	2	joshua	joshua	PROPN
gujaf-58	5	3	phd	phd	PROPN
gujaf-58	5	4	department	department	PROPN
gujaf-58	5	5	of	of	ADP
gujaf-58	5	6	accounting	accounting	NOUN
gujaf-58	5	7	and	and	CCONJ
gujaf-58	5	8	management	management	NOUN
gujaf-58	5	9	faculty	faculty	NOUN
gujaf-58	5	10	of	of	ADP
gujaf-58	5	11	arts	art	NOUN
gujaf-58	5	12	and	and	CCONJ
gujaf-58	5	13	social	social	ADJ
gujaf-58	5	14	sciences	sciences	PROPN
gujaf-58	5	15	nigeria	nigeria	PROPN
gujaf-58	5	16	defence	defence	PROPN
gujaf-58	5	17	academy	academy	PROPN
gujaf-58	5	18	kaduna	kaduna	PROPN
gujaf-58	5	19	+2348035557958	+2348035557958	ADV
gujaf-58	5	20	abstract	abstract	ADV
gujaf-58	5	21	the	the	DET
gujaf-58	5	22	central	central	ADJ
gujaf-58	5	23	bank	bank	NOUN
gujaf-58	5	24	of	of	ADP
gujaf-58	5	25	nigeria	nigeria	PROPN
gujaf-58	5	26	in	in	ADP
gujaf-58	5	27	a	a	DET
gujaf-58	5	28	bid	bid	NOUN
gujaf-58	5	29	to	to	PART
gujaf-58	5	30	curb	curb	VERB
gujaf-58	5	31	the	the	DET
gujaf-58	5	32	turbulence	turbulence	NOUN
gujaf-58	5	33	that	that	PRON
gujaf-58	5	34	had	have	AUX
gujaf-58	5	35	troubled	trouble	VERB
gujaf-58	5	36	the	the	DET
gujaf-58	5	37	nigeria	nigeria	PROPN
gujaf-58	5	38	banking	banking	NOUN
gujaf-58	5	39	industry	industry	NOUN
gujaf-58	5	40	for	for	ADP
gujaf-58	5	41	decades	decade	NOUN
gujaf-58	5	42	introduced	introduce	VERB
gujaf-58	5	43	the	the	DET
gujaf-58	5	44	codes	code	NOUN
gujaf-58	5	45	of	of	ADP
gujaf-58	5	46	corporate	corporate	ADJ
gujaf-58	5	47	governance	governance	NOUN
gujaf-58	5	48	in	in	ADP
gujaf-58	5	49	order	order	NOUN
gujaf-58	5	50	to	to	PART
gujaf-58	5	51	stabilize	stabilize	VERB
gujaf-58	5	52	the	the	DET
gujaf-58	5	53	industry	industry	NOUN
gujaf-58	5	54	and	and	CCONJ
gujaf-58	5	55	enhance	enhance	VERB
gujaf-58	5	56	the	the	DET
gujaf-58	5	57	banks	bank	NOUN
gujaf-58	5	58	performances	performance	NOUN
gujaf-58	5	59	.	.	PUNCT
gujaf-58	6	1	it	it	PRON
gujaf-58	6	2	is	be	AUX
gujaf-58	6	3	against	against	ADP
gujaf-58	6	4	this	this	DET
gujaf-58	6	5	backdrop	backdrop	NOUN
gujaf-58	6	6	that	that	SCONJ
gujaf-58	6	7	this	this	DET
gujaf-58	6	8	study	study	NOUN
gujaf-58	6	9	examined	examine	VERB
gujaf-58	6	10	the	the	DET
gujaf-58	6	11	effect	effect	NOUN
gujaf-58	6	12	of	of	ADP
gujaf-58	6	13	corporate	corporate	ADJ
gujaf-58	6	14	governance	governance	NOUN
gujaf-58	6	15	codes	code	NOUN
gujaf-58	6	16	on	on	ADP
gujaf-58	6	17	the	the	DET
gujaf-58	6	18	return	return	NOUN
gujaf-58	6	19	on	on	ADP
gujaf-58	6	20	equity	equity	NOUN
gujaf-58	6	21	of	of	ADP
gujaf-58	6	22	the	the	DET
gujaf-58	6	23	nigeria	nigeria	PROPN
gujaf-58	6	24	deposit	deposit	NOUN
gujaf-58	6	25	money	money	NOUN
gujaf-58	6	26	banks	bank	NOUN
gujaf-58	6	27	.	.	PUNCT
gujaf-58	7	1	the	the	DET
gujaf-58	7	2	study	study	NOUN
gujaf-58	7	3	used	use	VERB
gujaf-58	7	4	secondary	secondary	ADJ
gujaf-58	7	5	data	datum	NOUN
gujaf-58	7	6	from	from	ADP
gujaf-58	7	7	a	a	DET
gujaf-58	7	8	sample	sample	NOUN
gujaf-58	7	9	of	of	ADP
gujaf-58	7	10	ten	ten	NUM
gujaf-58	7	11	banks	bank	NOUN
gujaf-58	7	12	covering	cover	VERB
gujaf-58	7	13	eight	eight	NUM
gujaf-58	7	14	years	year	NOUN
gujaf-58	7	15	and	and	CCONJ
gujaf-58	7	16	employed	employ	VERB
gujaf-58	7	17	multivariate	multivariate	NOUN
gujaf-58	7	18	regression	regression	NOUN
gujaf-58	7	19	techniques	technique	NOUN
gujaf-58	7	20	,	,	PUNCT
gujaf-58	7	21	ordinary	ordinary	ADJ
gujaf-58	7	22	least	least	ADJ
gujaf-58	7	23	squares	square	NOUN
gujaf-58	7	24	in	in	ADP
gujaf-58	7	25	the	the	DET
gujaf-58	7	26	study	study	NOUN
gujaf-58	7	27	.	.	PUNCT
gujaf-58	8	1	the	the	DET
gujaf-58	8	2	study	study	NOUN
gujaf-58	8	3	finds	find	VERB
gujaf-58	8	4	that	that	SCONJ
gujaf-58	8	5	corporate	corporate	ADJ
gujaf-58	8	6	governance	governance	NOUN
gujaf-58	8	7	codes	code	NOUN
gujaf-58	8	8	have	have	VERB
gujaf-58	8	9	an	an	DET
gujaf-58	8	10	insignificant	insignificant	ADJ
gujaf-58	8	11	positive	positive	ADJ
gujaf-58	8	12	effect	effect	NOUN
gujaf-58	8	13	on	on	ADP
gujaf-58	8	14	return	return	NOUN
gujaf-58	8	15	on	on	ADP
gujaf-58	8	16	equity	equity	NOUN
gujaf-58	8	17	of	of	ADP
gujaf-58	8	18	the	the	DET
gujaf-58	8	19	selected	select	VERB
gujaf-58	8	20	banks	bank	NOUN
gujaf-58	8	21	.	.	PUNCT
gujaf-58	9	1	consequently	consequently	ADV
gujaf-58	9	2	,	,	PUNCT
gujaf-58	9	3	the	the	DET
gujaf-58	9	4	study	study	NOUN
gujaf-58	9	5	recommends	recommend	VERB
gujaf-58	9	6	that	that	SCONJ
gujaf-58	9	7	corporate	corporate	ADJ
gujaf-58	9	8	governance	governance	NOUN
gujaf-58	9	9	codes	code	NOUN
gujaf-58	9	10	should	should	AUX
gujaf-58	9	11	be	be	AUX
gujaf-58	9	12	further	far	ADV
gujaf-58	9	13	reviewed	review	VERB
gujaf-58	9	14	so	so	SCONJ
gujaf-58	9	15	that	that	SCONJ
gujaf-58	9	16	they	they	PRON
gujaf-58	9	17	can	can	AUX
gujaf-58	9	18	significantly	significantly	ADV
gujaf-58	9	19	improve	improve	VERB
gujaf-58	9	20	on	on	ADP
gujaf-58	9	21	profitability	profitability	NOUN
gujaf-58	9	22	of	of	ADP
gujaf-58	9	23	deposit	deposit	NOUN
gujaf-58	9	24	money	money	NOUN
gujaf-58	9	25	banks	bank	NOUN
gujaf-58	9	26	in	in	ADP
gujaf-58	9	27	nigeria	nigeria	PROPN
gujaf-58	9	28	.	.	PUNCT
gujaf-58	10	1	keywords	keyword	NOUN
gujaf-58	10	2	:	:	PUNCT
gujaf-58	10	3	corporate	corporate	ADJ
gujaf-58	10	4	governance	governance	NOUN
gujaf-58	10	5	,	,	PUNCT
gujaf-58	10	6	deposit	deposit	VERB
gujaf-58	10	7	money	money	NOUN
gujaf-58	10	8	banks	bank	NOUN
gujaf-58	10	9	,	,	PUNCT
gujaf-58	10	10	return	return	VERB
gujaf-58	10	11	on	on	ADP
gujaf-58	10	12	equity	equity	NOUN
gujaf-58	10	13	1	1	NUM
gujaf-58	10	14	.	.	PUNCT
gujaf-58	11	1	introduction	introduction	NOUN
gujaf-58	11	2	the	the	DET
gujaf-58	11	3	severe	severe	ADJ
gujaf-58	11	4	level	level	NOUN
gujaf-58	11	5	of	of	ADP
gujaf-58	11	6	crisis	crisis	NOUN
gujaf-58	11	7	within	within	ADP
gujaf-58	11	8	the	the	DET
gujaf-58	11	9	financial	financial	ADJ
gujaf-58	11	10	sector	sector	NOUN
gujaf-58	11	11	globally	globally	ADV
gujaf-58	11	12	has	have	AUX
gujaf-58	11	13	been	be	AUX
gujaf-58	11	14	a	a	DET
gujaf-58	11	15	bane	bane	NOUN
gujaf-58	11	16	for	for	ADP
gujaf-58	11	17	concern	concern	NOUN
gujaf-58	11	18	of	of	ADP
gujaf-58	11	19	which	which	PRON
gujaf-58	11	20	the	the	DET
gujaf-58	11	21	nigeria	nigeria	PROPN
gujaf-58	11	22	banking	banking	NOUN
gujaf-58	11	23	sector	sector	NOUN
gujaf-58	11	24	had	have	AUX
gujaf-58	11	25	also	also	ADV
gujaf-58	11	26	experienced	experience	VERB
gujaf-58	11	27	her	her	PRON
gujaf-58	11	28	share	share	NOUN
gujaf-58	11	29	of	of	ADP
gujaf-58	11	30	the	the	DET
gujaf-58	11	31	turbulence	turbulence	NOUN
gujaf-58	11	32	with	with	ADP
gujaf-58	11	33	several	several	ADJ
gujaf-58	11	34	banks	bank	NOUN
gujaf-58	11	35	distresses	distress	NOUN
gujaf-58	11	36	and	and	CCONJ
gujaf-58	11	37	collapses	collapse	NOUN
gujaf-58	11	38	which	which	PRON
gujaf-58	11	39	necessitated	necessitate	VERB
gujaf-58	11	40	the	the	DET
gujaf-58	11	41	introduction	introduction	NOUN
gujaf-58	11	42	of	of	ADP
gujaf-58	11	43	the	the	DET
gujaf-58	11	44	compulsory	compulsory	ADJ
gujaf-58	11	45	n25billion	n25billion	NOUN
gujaf-58	11	46	capital	capital	NOUN
gujaf-58	11	47	base	base	NOUN
gujaf-58	11	48	required	require	VERB
gujaf-58	11	49	for	for	ADP
gujaf-58	11	50	continual	continual	ADJ
gujaf-58	11	51	operation	operation	NOUN
gujaf-58	11	52	of	of	ADP
gujaf-58	11	53	any	any	DET
gujaf-58	11	54	deposit	deposit	NOUN
gujaf-58	11	55	money	money	NOUN
gujaf-58	11	56	bank	bank	PROPN
gujaf-58	11	57	(	(	PUNCT
gujaf-58	11	58	dmb	dmb	PROPN
gujaf-58	11	59	)	)	PUNCT
gujaf-58	11	60	in	in	ADP
gujaf-58	11	61	nigeria	nigeria	PROPN
gujaf-58	11	62	in	in	ADP
gujaf-58	11	63	2006	2006	NUM
gujaf-58	11	64	,	,	PUNCT
gujaf-58	11	65	leading	lead	VERB
gujaf-58	11	66	to	to	ADP
gujaf-58	11	67	series	series	NOUN
gujaf-58	11	68	of	of	ADP
gujaf-58	11	69	mergers	merger	NOUN
gujaf-58	11	70	,	,	PUNCT
gujaf-58	11	71	acquisition	acquisition	NOUN
gujaf-58	11	72	and	and	CCONJ
gujaf-58	11	73	takeovers	takeover	NOUN
gujaf-58	11	74	of	of	ADP
gujaf-58	11	75	some	some	DET
gujaf-58	11	76	banks	bank	NOUN
gujaf-58	11	77	thereby	thereby	ADV
gujaf-58	11	78	reducing	reduce	VERB
gujaf-58	11	79	the	the	DET
gujaf-58	11	80	number	number	NOUN
gujaf-58	11	81	of	of	ADP
gujaf-58	11	82	dmbs	dmb	NOUN
gujaf-58	11	83	from	from	ADP
gujaf-58	11	84	89	89	NUM
gujaf-58	11	85	to	to	PART
gujaf-58	11	86	24	24	NUM
gujaf-58	11	87	(	(	PUNCT
gujaf-58	11	88	barros	barro	NOUN
gujaf-58	11	89	and	and	CCONJ
gujaf-58	11	90	caporale	caporale	NOUN
gujaf-58	11	91	,	,	PUNCT
gujaf-58	11	92	2012	2012	NUM
gujaf-58	11	93	)	)	PUNCT
gujaf-58	11	94	.	.	PUNCT
gujaf-58	12	1	additionally	additionally	ADV
gujaf-58	12	2	,	,	PUNCT
gujaf-58	12	3	the	the	DET
gujaf-58	12	4	global	global	ADJ
gujaf-58	12	5	financial	financial	ADJ
gujaf-58	12	6	meltdown	meltdown	NOUN
gujaf-58	12	7	necessitated	necessitate	VERB
gujaf-58	12	8	the	the	DET
gujaf-58	12	9	further	further	ADJ
gujaf-58	12	10	review	review	NOUN
gujaf-58	12	11	of	of	ADP
gujaf-58	12	12	the	the	DET
gujaf-58	12	13	twenty	twenty	NUM
gujaf-58	12	14	four	four	NUM
gujaf-58	12	15	(	(	PUNCT
gujaf-58	12	16	24	24	NUM
gujaf-58	12	17	)	)	PUNCT
gujaf-58	12	18	banks	bank	NOUN
gujaf-58	12	19	during	during	ADP
gujaf-58	12	20	bank‟s	bank‟s	ADJ
gujaf-58	12	21	stress	stress	NOUN
gujaf-58	12	22	test	test	NOUN
gujaf-58	12	23	embarked	embark	VERB
gujaf-58	12	24	upon	upon	SCONJ
gujaf-58	12	25	by	by	ADP
gujaf-58	12	26	central	central	ADJ
gujaf-58	12	27	bank	bank	PROPN
gujaf-58	12	28	of	of	ADP
gujaf-58	12	29	nigeria	nigeria	PROPN
gujaf-58	12	30	(	(	PUNCT
gujaf-58	12	31	cbn	cbn	PROPN
gujaf-58	12	32	)	)	PUNCT
gujaf-58	12	33	which	which	PRON
gujaf-58	12	34	resulted	result	VERB
gujaf-58	12	35	to	to	ADP
gujaf-58	12	36	the	the	DET
gujaf-58	12	37	removal	removal	NOUN
gujaf-58	12	38	of	of	ADP
gujaf-58	12	39	7	7	NUM
gujaf-58	12	40	md	md	PROPN
gujaf-58	12	41	/	/	SYM
gujaf-58	12	42	ceos	ceos	NOUN
gujaf-58	12	43	as	as	ADV
gujaf-58	12	44	well	well	ADV
gujaf-58	12	45	as	as	ADP
gujaf-58	12	46	their	their	PRON
gujaf-58	12	47	board	board	NOUN
gujaf-58	12	48	of	of	ADP
gujaf-58	12	49	directors	director	NOUN
gujaf-58	12	50	and	and	CCONJ
gujaf-58	12	51	replaced	replace	VERB
gujaf-58	12	52	them	they	PRON
gujaf-58	12	53	with	with	ADP
gujaf-58	12	54	ceos	ceo	NOUN
gujaf-58	12	55	and	and	CCONJ
gujaf-58	12	56	directors	director	NOUN
gujaf-58	12	57	appointed	appoint	VERB
gujaf-58	12	58	by	by	ADP
gujaf-58	12	59	the	the	DET
gujaf-58	12	60	cbn	cbn	PROPN
gujaf-58	12	61	in	in	ADP
gujaf-58	12	62	2009	2009	NUM
gujaf-58	12	63	and	and	CCONJ
gujaf-58	12	64	making	make	VERB
gujaf-58	12	65	available	available	ADJ
gujaf-58	12	66	to	to	ADP
gujaf-58	12	67	the	the	DET
gujaf-58	12	68	banks	bank	NOUN
gujaf-58	12	69	a	a	DET
gujaf-58	12	70	bailout	bailout	NOUN
gujaf-58	12	71	line	line	NOUN
gujaf-58	12	72	thus	thus	ADV
gujaf-58	12	73	rescuing	rescue	VERB
gujaf-58	12	74	the	the	DET
gujaf-58	12	75	banks	bank	NOUN
gujaf-58	12	76	from	from	ADP
gujaf-58	12	77	total	total	ADJ
gujaf-58	12	78	collapse	collapse	NOUN
gujaf-58	12	79	all	all	PRON
gujaf-58	12	80	confirmed	confirm	VERB
gujaf-58	12	81	the	the	DET
gujaf-58	12	82	unhealthy	unhealthy	ADJ
gujaf-58	12	83	state	state	NOUN
gujaf-58	12	84	of	of	ADP
gujaf-58	12	85	the	the	DET
gujaf-58	12	86	nigeria	nigeria	PROPN
gujaf-58	12	87	dmbs	dmb	NOUN
gujaf-58	12	88	which	which	PRON
gujaf-58	12	89	was	be	AUX
gujaf-58	12	90	largely	largely	ADV
gujaf-58	12	91	attributed	attribute	VERB
gujaf-58	12	92	to	to	ADP
gujaf-58	12	93	lack	lack	NOUN
gujaf-58	12	94	of	of	ADP
gujaf-58	12	95	adequate	adequate	ADJ
gujaf-58	12	96	corporate	corporate	ADJ
gujaf-58	12	97	governance	governance	NOUN
gujaf-58	12	98	(	(	PUNCT
gujaf-58	12	99	cg	cg	NOUN
gujaf-58	12	100	)	)	PUNCT
gujaf-58	12	101	mechanisms	mechanism	NOUN
gujaf-58	12	102	thereby	thereby	ADV
gujaf-58	12	103	necessitating	necessitate	VERB
gujaf-58	12	104	the	the	DET
gujaf-58	12	105	establishment	establishment	NOUN
gujaf-58	12	106	of	of	ADP
gujaf-58	12	107	various	various	ADJ
gujaf-58	12	108	codes	code	NOUN
gujaf-58	12	109	of	of	ADP
gujaf-58	12	110	corporate	corporate	ADJ
gujaf-58	12	111	conducts	conduct	NOUN
gujaf-58	12	112	for	for	SCONJ
gujaf-58	12	113	nigerian	nigerian	ADJ
gujaf-58	12	114	corporate	corporate	ADJ
gujaf-58	12	115	institutions	institution	NOUN
gujaf-58	12	116	to	to	PART
gujaf-58	12	117	sanitize	sanitize	VERB
gujaf-58	12	118	,	,	PUNCT
gujaf-58	12	119	stabilize	stabilize	VERB
gujaf-58	12	120	and	and	CCONJ
gujaf-58	12	121	enhance	enhance	VERB
gujaf-58	12	122	the	the	DET
gujaf-58	12	123	performances	performance	NOUN
gujaf-58	12	124	of	of	ADP
gujaf-58	12	125	the	the	DET
gujaf-58	12	126	banks	bank	NOUN
gujaf-58	12	127	.	.	PUNCT
gujaf-58	13	1	mailto:sammy_nig2003@yahoo.co.uk	mailto:sammy_nig2003@yahoo.co.uk	PROPN
gujaf-58	13	2	gusau	gusau	ADJ
gujaf-58	13	3	journal	journal	NOUN
gujaf-58	13	4	of	of	ADP
gujaf-58	13	5	accounting	accounting	NOUN
gujaf-58	13	6	and	and	CCONJ
gujaf-58	13	7	finance	finance	NOUN
gujaf-58	13	8	,	,	PUNCT
gujaf-58	13	9	vol	vol	NOUN
gujaf-58	13	10	.	.	PROPN
gujaf-58	13	11	2	2	NUM
gujaf-58	13	12	,	,	PUNCT
gujaf-58	13	13	issue	issue	NOUN
gujaf-58	13	14	1	1	NUM
gujaf-58	13	15	,	,	PUNCT
gujaf-58	13	16	april	april	PROPN
gujaf-58	13	17	,	,	PUNCT
gujaf-58	13	18	2021	2021	NUM
gujaf-58	13	19	3	3	NUM
gujaf-58	13	20	it	it	PRON
gujaf-58	13	21	is	be	AUX
gujaf-58	13	22	against	against	ADP
gujaf-58	13	23	this	this	DET
gujaf-58	13	24	backdrop	backdrop	NOUN
gujaf-58	13	25	that	that	SCONJ
gujaf-58	13	26	this	this	DET
gujaf-58	13	27	study	study	NOUN
gujaf-58	13	28	examined	examine	VERB
gujaf-58	13	29	the	the	DET
gujaf-58	13	30	effect	effect	NOUN
gujaf-58	13	31	of	of	ADP
gujaf-58	13	32	corporate	corporate	ADJ
gujaf-58	13	33	governance	governance	NOUN
gujaf-58	13	34	codes	code	NOUN
gujaf-58	13	35	on	on	ADP
gujaf-58	13	36	the	the	DET
gujaf-58	13	37	return	return	NOUN
gujaf-58	13	38	on	on	ADP
gujaf-58	13	39	equity	equity	NOUN
gujaf-58	13	40	of	of	ADP
gujaf-58	13	41	the	the	DET
gujaf-58	13	42	nigeria	nigeria	PROPN
gujaf-58	13	43	deposit	deposit	NOUN
gujaf-58	13	44	money	money	NOUN
gujaf-58	13	45	banks	bank	NOUN
gujaf-58	13	46	several	several	ADJ
gujaf-58	13	47	works	work	NOUN
gujaf-58	13	48	had	have	AUX
gujaf-58	13	49	been	be	AUX
gujaf-58	13	50	done	do	VERB
gujaf-58	13	51	on	on	ADP
gujaf-58	13	52	the	the	DET
gujaf-58	13	53	effect	effect	NOUN
gujaf-58	13	54	of	of	ADP
gujaf-58	13	55	cg	cg	NOUN
gujaf-58	13	56	on	on	ADP
gujaf-58	13	57	returns	return	NOUN
gujaf-58	13	58	on	on	ADP
gujaf-58	13	59	equity	equity	NOUN
gujaf-58	13	60	(	(	PUNCT
gujaf-58	13	61	roe	roe	PROPN
gujaf-58	13	62	)	)	PUNCT
gujaf-58	13	63	of	of	ADP
gujaf-58	13	64	firms	firm	NOUN
gujaf-58	13	65	and	and	CCONJ
gujaf-58	13	66	organisations	organisation	NOUN
gujaf-58	13	67	globally	globally	ADV
gujaf-58	13	68	however	however	ADV
gujaf-58	13	69	,	,	PUNCT
gujaf-58	13	70	fewer	few	ADJ
gujaf-58	13	71	works	work	NOUN
gujaf-58	13	72	had	have	AUX
gujaf-58	13	73	been	be	AUX
gujaf-58	13	74	done	do	VERB
gujaf-58	13	75	specifically	specifically	ADV
gujaf-58	13	76	on	on	ADP
gujaf-58	13	77	its	its	PRON
gujaf-58	13	78	effect	effect	NOUN
gujaf-58	13	79	on	on	ADP
gujaf-58	13	80	the	the	DET
gujaf-58	13	81	banks	bank	NOUN
gujaf-58	13	82	.	.	PUNCT
gujaf-58	14	1	ashenafi	ashenafi	PROPN
gujaf-58	14	2	,	,	PUNCT
gujaf-58	14	3	kelifa	kelifa	PROPN
gujaf-58	14	4	and	and	CCONJ
gujaf-58	14	5	yodit	yodit	PROPN
gujaf-58	14	6	(	(	PUNCT
gujaf-58	14	7	2013	2013	NUM
gujaf-58	14	8	)	)	PUNCT
gujaf-58	14	9	in	in	ADP
gujaf-58	14	10	their	their	PRON
gujaf-58	14	11	study	study	NOUN
gujaf-58	14	12	investigated	investigate	VERB
gujaf-58	14	13	the	the	DET
gujaf-58	14	14	relationship	relationship	NOUN
gujaf-58	14	15	between	between	ADP
gujaf-58	14	16	selected	select	VERB
gujaf-58	14	17	cg	cg	NOUN
gujaf-58	14	18	mechanisms	mechanism	NOUN
gujaf-58	14	19	and	and	CCONJ
gujaf-58	14	20	performance	performance	NOUN
gujaf-58	14	21	as	as	SCONJ
gujaf-58	14	22	measured	measure	VERB
gujaf-58	14	23	by	by	ADP
gujaf-58	14	24	return	return	NOUN
gujaf-58	14	25	on	on	ADP
gujaf-58	14	26	owners	owner	NOUN
gujaf-58	14	27	equity	equity	NOUN
gujaf-58	14	28	(	(	PUNCT
gujaf-58	14	29	roe	roe	PROPN
gujaf-58	14	30	)	)	PUNCT
gujaf-58	14	31	of	of	ADP
gujaf-58	14	32	ethiopian‟s	ethiopian‟s	PROPN
gujaf-58	14	33	bank	bank	NOUN
gujaf-58	14	34	using	use	VERB
gujaf-58	14	35	multivariate	multivariate	NOUN
gujaf-58	14	36	regression	regression	NOUN
gujaf-58	14	37	analysis	analysis	NOUN
gujaf-58	14	38	,	,	PUNCT
gujaf-58	14	39	found	find	VERB
gujaf-58	14	40	among	among	ADP
gujaf-58	14	41	others	other	NOUN
gujaf-58	14	42	that	that	SCONJ
gujaf-58	14	43	,	,	PUNCT
gujaf-58	14	44	board	board	NOUN
gujaf-58	14	45	size	size	NOUN
gujaf-58	14	46	and	and	CCONJ
gujaf-58	14	47	availability	availability	NOUN
gujaf-58	14	48	of	of	ADP
gujaf-58	14	49	audit	audit	NOUN
gujaf-58	14	50	committee	committee	NOUN
gujaf-58	14	51	in	in	ADP
gujaf-58	14	52	the	the	DET
gujaf-58	14	53	board	board	NOUN
gujaf-58	14	54	had	have	VERB
gujaf-58	14	55	statistically	statistically	ADV
gujaf-58	14	56	significant	significant	ADJ
gujaf-58	14	57	negative	negative	ADJ
gujaf-58	14	58	effect	effect	NOUN
gujaf-58	14	59	on	on	ADP
gujaf-58	14	60	roe	roe	NOUN
gujaf-58	14	61	.	.	PUNCT
gujaf-58	15	1	also	also	ADV
gujaf-58	15	2	ogbulu	ogbulu	ADJ
gujaf-58	15	3	and	and	CCONJ
gujaf-58	15	4	emeni	emeni	ADJ
gujaf-58	15	5	(	(	PUNCT
gujaf-58	15	6	2012b	2012b	NUM
gujaf-58	15	7	)	)	PUNCT
gujaf-58	15	8	assessed	assess	VERB
gujaf-58	15	9	the	the	DET
gujaf-58	15	10	correlation	correlation	NOUN
gujaf-58	15	11	between	between	ADP
gujaf-58	15	12	cg	cg	NOUN
gujaf-58	15	13	and	and	CCONJ
gujaf-58	15	14	bank	bank	NOUN
gujaf-58	15	15	performance	performance	NOUN
gujaf-58	15	16	using	use	VERB
gujaf-58	15	17	two	two	NUM
gujaf-58	15	18	of	of	ADP
gujaf-58	15	19	the	the	DET
gujaf-58	15	20	cg	cg	NOUN
gujaf-58	15	21	codes	code	NOUN
gujaf-58	15	22	of	of	ADP
gujaf-58	15	23	board	board	NOUN
gujaf-58	15	24	composition	composition	NOUN
gujaf-58	15	25	and	and	CCONJ
gujaf-58	15	26	ownership	ownership	NOUN
gujaf-58	15	27	structure	structure	NOUN
gujaf-58	15	28	as	as	ADP
gujaf-58	15	29	proxy	proxy	NOUN
gujaf-58	15	30	for	for	ADP
gujaf-58	15	31	corporate	corporate	ADJ
gujaf-58	15	32	governance	governance	NOUN
gujaf-58	15	33	.	.	PUNCT
gujaf-58	16	1	they	they	PRON
gujaf-58	16	2	administered	administer	VERB
gujaf-58	16	3	structured	structured	ADJ
gujaf-58	16	4	questionnaires	questionnaire	NOUN
gujaf-58	16	5	on	on	ADP
gujaf-58	16	6	a	a	DET
gujaf-58	16	7	sample	sample	NOUN
gujaf-58	16	8	of	of	ADP
gujaf-58	16	9	fourteen	fourteen	NUM
gujaf-58	16	10	(	(	PUNCT
gujaf-58	16	11	14	14	NUM
gujaf-58	16	12	)	)	PUNCT
gujaf-58	16	13	banks	bank	NOUN
gujaf-58	16	14	and	and	CCONJ
gujaf-58	16	15	observed	observe	VERB
gujaf-58	16	16	negative	negative	ADJ
gujaf-58	16	17	correlation	correlation	NOUN
gujaf-58	16	18	between	between	ADP
gujaf-58	16	19	the	the	DET
gujaf-58	16	20	cg	cg	NOUN
gujaf-58	16	21	indicators	indicator	NOUN
gujaf-58	16	22	used	use	VERB
gujaf-58	16	23	in	in	ADP
gujaf-58	16	24	the	the	DET
gujaf-58	16	25	study	study	NOUN
gujaf-58	16	26	and	and	CCONJ
gujaf-58	16	27	performance	performance	NOUN
gujaf-58	16	28	of	of	ADP
gujaf-58	16	29	banks	bank	NOUN
gujaf-58	16	30	in	in	ADP
gujaf-58	16	31	nigeria	nigeria	PROPN
gujaf-58	16	32	.	.	PUNCT
gujaf-58	17	1	meanwhile	meanwhile	ADV
gujaf-58	17	2	,	,	PUNCT
gujaf-58	17	3	black	black	ADJ
gujaf-58	17	4	et	et	NOUN
gujaf-58	17	5	al	al	PROPN
gujaf-58	17	6	(	(	PUNCT
gujaf-58	17	7	2002	2002	NUM
gujaf-58	17	8	)	)	PUNCT
gujaf-58	17	9	who	who	PRON
gujaf-58	17	10	studied	study	VERB
gujaf-58	17	11	the	the	DET
gujaf-58	17	12	effect	effect	NOUN
gujaf-58	17	13	of	of	ADP
gujaf-58	17	14	cg	cg	NOUN
gujaf-58	17	15	on	on	ADP
gujaf-58	17	16	korean	korean	ADJ
gujaf-58	17	17	firms‟	firms‟	NOUN
gujaf-58	17	18	performance	performance	NOUN
gujaf-58	17	19	using	use	VERB
gujaf-58	17	20	tobin‟s	tobin‟s	PUNCT
gujaf-58	17	21	q	q	PROPN
gujaf-58	17	22	found	find	VERB
gujaf-58	17	23	that	that	SCONJ
gujaf-58	17	24	a	a	DET
gujaf-58	17	25	moderate	moderate	ADJ
gujaf-58	17	26	increase	increase	NOUN
gujaf-58	17	27	in	in	ADP
gujaf-58	17	28	cg	cg	NOUN
gujaf-58	17	29	with	with	ADP
gujaf-58	17	30	10	10	NUM
gujaf-58	17	31	basis	basis	NOUN
gujaf-58	17	32	points	point	NOUN
gujaf-58	17	33	in	in	ADP
gujaf-58	17	34	the	the	DET
gujaf-58	17	35	cg	cg	NOUN
gujaf-58	17	36	index	index	NOUN
gujaf-58	17	37	,	,	PUNCT
gujaf-58	17	38	predicts	predict	VERB
gujaf-58	17	39	a	a	DET
gujaf-58	17	40	meager	meager	ADJ
gujaf-58	17	41	increase	increase	NOUN
gujaf-58	17	42	in	in	ADP
gujaf-58	17	43	tobin‟s	tobin‟s	X
gujaf-58	17	44	q	q	NOUN
gujaf-58	17	45	of	of	ADP
gujaf-58	17	46	40	40	NUM
gujaf-58	17	47	percent	percent	NOUN
gujaf-58	17	48	of	of	ADP
gujaf-58	17	49	the	the	DET
gujaf-58	17	50	equity	equity	NOUN
gujaf-58	17	51	value	value	NOUN
gujaf-58	17	52	respectively	respectively	ADV
gujaf-58	17	53	.	.	PUNCT
gujaf-58	18	1	also	also	ADV
gujaf-58	18	2	farzin	farzin	PROPN
gujaf-58	18	3	and	and	CCONJ
gujaf-58	18	4	masoud	masoud	PROPN
gujaf-58	18	5	(	(	PUNCT
gujaf-58	18	6	2012	2012	NUM
gujaf-58	18	7	)	)	PUNCT
gujaf-58	18	8	in	in	ADP
gujaf-58	18	9	their	their	PRON
gujaf-58	18	10	study	study	NOUN
gujaf-58	18	11	on	on	ADP
gujaf-58	18	12	the	the	DET
gujaf-58	18	13	influence	influence	NOUN
gujaf-58	18	14	of	of	ADP
gujaf-58	18	15	cg	cg	NOUN
gujaf-58	18	16	on	on	ADP
gujaf-58	18	17	firms	firm	NOUN
gujaf-58	18	18	performance	performance	NOUN
gujaf-58	18	19	of	of	ADP
gujaf-58	18	20	77	77	NUM
gujaf-58	18	21	quoted	quote	VERB
gujaf-58	18	22	firms	firm	NOUN
gujaf-58	18	23	on	on	ADP
gujaf-58	18	24	the	the	DET
gujaf-58	18	25	tehran	tehran	PROPN
gujaf-58	18	26	stock	stock	PROPN
gujaf-58	18	27	exchange	exchange	PROPN
gujaf-58	18	28	using	use	VERB
gujaf-58	18	29	multiple	multiple	ADJ
gujaf-58	18	30	regression	regression	NOUN
gujaf-58	18	31	analysis	analysis	NOUN
gujaf-58	18	32	noted	note	VERB
gujaf-58	18	33	that	that	SCONJ
gujaf-58	18	34	performance	performance	NOUN
gujaf-58	18	35	of	of	ADP
gujaf-58	18	36	companies	company	NOUN
gujaf-58	18	37	proxied	proxie	VERB
gujaf-58	18	38	with	with	ADP
gujaf-58	18	39	future	future	ADJ
gujaf-58	18	40	stock	stock	NOUN
gujaf-58	18	41	return	return	NOUN
gujaf-58	18	42	,	,	PUNCT
gujaf-58	18	43	found	find	VERB
gujaf-58	18	44	that	that	SCONJ
gujaf-58	18	45	strategies	strategy	NOUN
gujaf-58	18	46	of	of	ADP
gujaf-58	18	47	cg	cg	NOUN
gujaf-58	18	48	had	have	VERB
gujaf-58	18	49	significant	significant	ADJ
gujaf-58	18	50	impact	impact	NOUN
gujaf-58	18	51	on	on	ADP
gujaf-58	18	52	stock	stock	NOUN
gujaf-58	18	53	returns	return	NOUN
gujaf-58	18	54	.	.	PUNCT
gujaf-58	19	1	furthermore	furthermore	ADV
gujaf-58	19	2	uwuegbu	uwuegbu	ADJ
gujaf-58	19	3	(	(	PUNCT
gujaf-58	19	4	2011	2011	NUM
gujaf-58	19	5	)	)	PUNCT
gujaf-58	19	6	studied	study	VERB
gujaf-58	19	7	the	the	DET
gujaf-58	19	8	effect	effect	NOUN
gujaf-58	19	9	of	of	ADP
gujaf-58	19	10	cg	cg	NOUN
gujaf-58	19	11	on	on	ADP
gujaf-58	19	12	financial	financial	ADJ
gujaf-58	19	13	performance	performance	NOUN
gujaf-58	19	14	of	of	ADP
gujaf-58	19	15	listed	list	VERB
gujaf-58	19	16	banks	bank	NOUN
gujaf-58	19	17	in	in	ADP
gujaf-58	19	18	nigeria	nigeria	PROPN
gujaf-58	19	19	using	use	VERB
gujaf-58	19	20	pearson	pearson	PROPN
gujaf-58	19	21	correlation	correlation	NOUN
gujaf-58	19	22	and	and	CCONJ
gujaf-58	19	23	panel	panel	NOUN
gujaf-58	19	24	data	datum	NOUN
gujaf-58	19	25	regression	regression	NOUN
gujaf-58	19	26	analysis	analysis	NOUN
gujaf-58	19	27	,	,	PUNCT
gujaf-58	19	28	adopting	adopt	VERB
gujaf-58	19	29	board	board	NOUN
gujaf-58	19	30	size	size	NOUN
gujaf-58	19	31	,	,	PUNCT
gujaf-58	19	32	proportion	proportion	NOUN
gujaf-58	19	33	of	of	ADP
gujaf-58	19	34	non	non	ADJ
gujaf-58	19	35	executive	executive	ADJ
gujaf-58	19	36	directors	director	NOUN
gujaf-58	19	37	,	,	PUNCT
gujaf-58	19	38	directors‟	directors‟	PROPN
gujaf-58	19	39	equity	equity	NOUN
gujaf-58	19	40	interest	interest	NOUN
gujaf-58	19	41	and	and	CCONJ
gujaf-58	19	42	cg	cg	NOUN
gujaf-58	19	43	disclosure	disclosure	NOUN
gujaf-58	19	44	index	index	NOUN
gujaf-58	19	45	as	as	ADP
gujaf-58	19	46	proxies	proxy	NOUN
gujaf-58	19	47	for	for	ADP
gujaf-58	19	48	cg	cg	NOUN
gujaf-58	19	49	and	and	CCONJ
gujaf-58	19	50	roe	roe	NOUN
gujaf-58	19	51	as	as	ADP
gujaf-58	19	52	one	one	NUM
gujaf-58	19	53	of	of	ADP
gujaf-58	19	54	the	the	DET
gujaf-58	19	55	performance	performance	NOUN
gujaf-58	19	56	variables	variable	NOUN
gujaf-58	19	57	noted	note	VERB
gujaf-58	19	58	a	a	DET
gujaf-58	19	59	mixed	mixed	ADJ
gujaf-58	19	60	effect	effect	NOUN
gujaf-58	19	61	in	in	ADP
gujaf-58	19	62	that	that	PRON
gujaf-58	19	63	while	while	SCONJ
gujaf-58	19	64	some	some	DET
gujaf-58	19	65	banks	bank	NOUN
gujaf-58	19	66	revealed	reveal	VERB
gujaf-58	19	67	significant	significant	ADJ
gujaf-58	19	68	improvement	improvement	NOUN
gujaf-58	19	69	in	in	ADP
gujaf-58	19	70	roe	roe	NOUN
gujaf-58	19	71	others	other	NOUN
gujaf-58	19	72	had	have	VERB
gujaf-58	19	73	no	no	DET
gujaf-58	19	74	difference	difference	NOUN
gujaf-58	19	75	at	at	ADV
gujaf-58	19	76	all	all	ADV
gujaf-58	19	77	,	,	PUNCT
gujaf-58	19	78	showing	show	VERB
gujaf-58	19	79	that	that	PRON
gujaf-58	19	80	researches	research	VERB
gujaf-58	19	81	in	in	ADP
gujaf-58	19	82	this	this	DET
gujaf-58	19	83	field	field	NOUN
gujaf-58	19	84	were	be	AUX
gujaf-58	19	85	inconclusive	inconclusive	ADJ
gujaf-58	19	86	.	.	PUNCT
gujaf-58	20	1	therefore	therefore	ADV
gujaf-58	20	2	,	,	PUNCT
gujaf-58	20	3	the	the	DET
gujaf-58	20	4	objective	objective	NOUN
gujaf-58	20	5	of	of	ADP
gujaf-58	20	6	this	this	DET
gujaf-58	20	7	study	study	NOUN
gujaf-58	20	8	is	be	AUX
gujaf-58	20	9	to	to	PART
gujaf-58	20	10	review	review	VERB
gujaf-58	20	11	the	the	DET
gujaf-58	20	12	impact	impact	NOUN
gujaf-58	20	13	of	of	ADP
gujaf-58	20	14	cg	cg	NOUN
gujaf-58	20	15	codes	code	NOUN
gujaf-58	20	16	on	on	ADP
gujaf-58	20	17	the	the	DET
gujaf-58	20	18	roe	roe	NOUN
gujaf-58	20	19	with	with	ADP
gujaf-58	20	20	particular	particular	ADJ
gujaf-58	20	21	emphasis	emphasis	NOUN
gujaf-58	20	22	on	on	ADP
gujaf-58	20	23	nigeria	nigeria	PROPN
gujaf-58	20	24	dmbs	dmb	NOUN
gujaf-58	20	25	.	.	PUNCT
gujaf-58	21	1	thus	thus	ADV
gujaf-58	21	2	the	the	DET
gujaf-58	21	3	research	research	NOUN
gujaf-58	21	4	seeks	seek	VERB
gujaf-58	21	5	to	to	PART
gujaf-58	21	6	investigate	investigate	VERB
gujaf-58	21	7	whether	whether	SCONJ
gujaf-58	21	8	cg	cg	NOUN
gujaf-58	21	9	codes	code	NOUN
gujaf-58	21	10	had	have	VERB
gujaf-58	21	11	effect	effect	NOUN
gujaf-58	21	12	on	on	ADP
gujaf-58	21	13	the	the	DET
gujaf-58	21	14	roe	roe	NOUN
gujaf-58	21	15	of	of	ADP
gujaf-58	21	16	dmbs	dmb	NOUN
gujaf-58	21	17	in	in	ADP
gujaf-58	21	18	nigeria	nigeria	PROPN
gujaf-58	21	19	?	?	PUNCT
gujaf-58	22	1	consequently	consequently	ADV
gujaf-58	22	2	,	,	PUNCT
gujaf-58	22	3	in	in	ADP
gujaf-58	22	4	other	other	ADJ
gujaf-58	22	5	to	to	PART
gujaf-58	22	6	provide	provide	VERB
gujaf-58	22	7	answer	answer	NOUN
gujaf-58	22	8	to	to	ADP
gujaf-58	22	9	the	the	DET
gujaf-58	22	10	above	above	ADJ
gujaf-58	22	11	question	question	NOUN
gujaf-58	22	12	the	the	DET
gujaf-58	22	13	research	research	NOUN
gujaf-58	22	14	tested	test	VERB
gujaf-58	22	15	the	the	DET
gujaf-58	22	16	following	follow	VERB
gujaf-58	22	17	hypothesis	hypothesis	NOUN
gujaf-58	22	18	ho	ho	PROPN
gujaf-58	22	19	cg	cg	PROPN
gujaf-58	22	20	codes	code	NOUN
gujaf-58	22	21	have	have	VERB
gujaf-58	22	22	no	no	DET
gujaf-58	22	23	significant	significant	ADJ
gujaf-58	22	24	effect	effect	NOUN
gujaf-58	22	25	on	on	ADP
gujaf-58	22	26	roe	roe	PROPN
gujaf-58	22	27	of	of	ADP
gujaf-58	22	28	dmbs	dmb	NOUN
gujaf-58	22	29	in	in	ADP
gujaf-58	22	30	nigeria	nigeria	PROPN
gujaf-58	22	31	.	.	PUNCT
gujaf-58	23	1	h1	h1	PROPN
gujaf-58	23	2	cg	cg	NOUN
gujaf-58	23	3	codes	code	NOUN
gujaf-58	23	4	have	have	VERB
gujaf-58	23	5	a	a	DET
gujaf-58	23	6	significant	significant	ADJ
gujaf-58	23	7	effect	effect	NOUN
gujaf-58	23	8	on	on	ADP
gujaf-58	23	9	roe	roe	PROPN
gujaf-58	23	10	of	of	ADP
gujaf-58	23	11	dmbs	dmb	NOUN
gujaf-58	23	12	in	in	ADP
gujaf-58	23	13	nigeria	nigeria	PROPN
gujaf-58	23	14	.	.	PUNCT
gujaf-58	24	1	this	this	DET
gujaf-58	24	2	study	study	NOUN
gujaf-58	24	3	shall	shall	AUX
gujaf-58	24	4	be	be	AUX
gujaf-58	24	5	of	of	ADP
gujaf-58	24	6	significance	significance	NOUN
gujaf-58	24	7	because	because	SCONJ
gujaf-58	24	8	the	the	DET
gujaf-58	24	9	capital	capital	NOUN
gujaf-58	24	10	market	market	NOUN
gujaf-58	24	11	seems	seem	VERB
gujaf-58	24	12	to	to	PART
gujaf-58	24	13	have	have	AUX
gujaf-58	24	14	experienced	experience	VERB
gujaf-58	24	15	a	a	DET
gujaf-58	24	16	sharp	sharp	ADJ
gujaf-58	24	17	drop	drop	NOUN
gujaf-58	24	18	in	in	ADP
gujaf-58	24	19	nigeria	nigeria	PROPN
gujaf-58	24	20	market	market	NOUN
gujaf-58	24	21	capitalization	capitalization	NOUN
gujaf-58	24	22	during	during	ADP
gujaf-58	24	23	the	the	DET
gujaf-58	24	24	2009	2009	NUM
gujaf-58	24	25	crises	crisis	NOUN
gujaf-58	24	26	which	which	PRON
gujaf-58	24	27	nosedived	nosedive	VERB
gujaf-58	24	28	from	from	ADP
gujaf-58	24	29	n13.3trillion	n13.3trillion	NOUN
gujaf-58	24	30	in	in	ADP
gujaf-58	24	31	2007	2007	NUM
gujaf-58	24	32	to	to	ADP
gujaf-58	24	33	n5.3trillion	n5.3trillion	NOUN
gujaf-58	24	34	in	in	ADP
gujaf-58	24	35	2009	2009	NUM
gujaf-58	24	36	(	(	PUNCT
gujaf-58	24	37	oladipupo	oladipupo	NOUN
gujaf-58	24	38	,	,	PUNCT
gujaf-58	24	39	2010	2010	NUM
gujaf-58	24	40	)	)	PUNCT
gujaf-58	24	41	.	.	PUNCT
gujaf-58	25	1	this	this	PRON
gujaf-58	25	2	was	be	AUX
gujaf-58	25	3	partly	partly	ADV
gujaf-58	25	4	attributed	attribute	VERB
gujaf-58	25	5	to	to	ADP
gujaf-58	25	6	poor	poor	ADJ
gujaf-58	25	7	cg	cg	NOUN
gujaf-58	25	8	as	as	SCONJ
gujaf-58	25	9	may	may	AUX
gujaf-58	25	10	be	be	AUX
gujaf-58	25	11	construed	construe	VERB
gujaf-58	25	12	from	from	ADP
gujaf-58	25	13	the	the	DET
gujaf-58	25	14	calls	call	NOUN
gujaf-58	25	15	for	for	ADP
gujaf-58	25	16	further	further	ADJ
gujaf-58	25	17	review	review	NOUN
gujaf-58	25	18	of	of	ADP
gujaf-58	25	19	the	the	DET
gujaf-58	25	20	codes	code	NOUN
gujaf-58	25	21	.	.	PUNCT
gujaf-58	26	1	thus	thus	ADV
gujaf-58	26	2	the	the	DET
gujaf-58	26	3	outcome	outcome	NOUN
gujaf-58	26	4	of	of	ADP
gujaf-58	26	5	this	this	DET
gujaf-58	26	6	study	study	NOUN
gujaf-58	26	7	may	may	AUX
gujaf-58	26	8	lead	lead	VERB
gujaf-58	26	9	to	to	ADP
gujaf-58	26	10	enhanced	enhanced	ADJ
gujaf-58	26	11	investor‟s	investor‟s	ADJ
gujaf-58	26	12	confidence	confidence	NOUN
gujaf-58	26	13	,	,	PUNCT
gujaf-58	26	14	which	which	PRON
gujaf-58	26	15	could	could	AUX
gujaf-58	26	16	further	far	ADV
gujaf-58	26	17	attract	attract	VERB
gujaf-58	26	18	foreign	foreign	ADJ
gujaf-58	26	19	investors	investor	NOUN
gujaf-58	26	20	thereby	thereby	ADV
gujaf-58	26	21	creating	create	VERB
gujaf-58	26	22	an	an	DET
gujaf-58	26	23	expansion	expansion	NOUN
gujaf-58	26	24	in	in	ADP
gujaf-58	26	25	the	the	DET
gujaf-58	26	26	economy	economy	NOUN
gujaf-58	26	27	.	.	PUNCT
gujaf-58	27	1	additionally	additionally	ADV
gujaf-58	27	2	,	,	PUNCT
gujaf-58	27	3	the	the	DET
gujaf-58	27	4	study	study	NOUN
gujaf-58	27	5	may	may	AUX
gujaf-58	27	6	serve	serve	VERB
gujaf-58	27	7	as	as	ADP
gujaf-58	27	8	a	a	DET
gujaf-58	27	9	reference	reference	NOUN
gujaf-58	27	10	point	point	NOUN
gujaf-58	27	11	to	to	ADP
gujaf-58	27	12	governmental	governmental	ADJ
gujaf-58	27	13	organization	organization	NOUN
gujaf-58	27	14	saddled	saddle	VERB
gujaf-58	27	15	with	with	ADP
gujaf-58	27	16	policy	policy	NOUN
gujaf-58	27	17	formulation	formulation	NOUN
gujaf-58	27	18	and	and	CCONJ
gujaf-58	27	19	implementation	implementation	NOUN
gujaf-58	27	20	,	,	PUNCT
gujaf-58	27	21	such	such	ADJ
gujaf-58	27	22	as	as	ADP
gujaf-58	27	23	the	the	DET
gujaf-58	27	24	cbn	cbn	PROPN
gujaf-58	27	25	and	and	CCONJ
gujaf-58	27	26	sec	sec	PROPN
gujaf-58	27	27	as	as	SCONJ
gujaf-58	27	28	regards	regard	VERB
gujaf-58	27	29	the	the	DET
gujaf-58	27	30	effectiveness	effectiveness	NOUN
gujaf-58	27	31	and	and	CCONJ
gujaf-58	27	32	applicability	applicability	NOUN
gujaf-58	27	33	of	of	ADP
gujaf-58	27	34	such	such	ADJ
gujaf-58	27	35	policies	policy	NOUN
gujaf-58	27	36	.	.	PUNCT
gujaf-58	28	1	gusau	gusau	PROPN
gujaf-58	28	2	journal	journal	PROPN
gujaf-58	28	3	of	of	ADP
gujaf-58	28	4	accounting	accounting	NOUN
gujaf-58	28	5	and	and	CCONJ
gujaf-58	28	6	finance	finance	NOUN
gujaf-58	28	7	,	,	PUNCT
gujaf-58	28	8	vol	vol	NOUN
gujaf-58	28	9	.	.	PROPN
gujaf-58	28	10	2	2	NUM
gujaf-58	28	11	,	,	PUNCT
gujaf-58	28	12	issue	issue	NOUN
gujaf-58	28	13	1	1	NUM
gujaf-58	28	14	,	,	PUNCT
gujaf-58	28	15	april	april	PROPN
gujaf-58	28	16	,	,	PUNCT
gujaf-58	28	17	2021	2021	NUM
gujaf-58	28	18	4	4	NUM
gujaf-58	28	19	emphasis	emphasis	NOUN
gujaf-58	28	20	in	in	ADP
gujaf-58	28	21	this	this	DET
gujaf-58	28	22	study	study	NOUN
gujaf-58	28	23	was	be	AUX
gujaf-58	28	24	restricted	restrict	VERB
gujaf-58	28	25	to	to	ADP
gujaf-58	28	26	dmbs	dmb	NOUN
gujaf-58	28	27	operational	operational	ADJ
gujaf-58	28	28	in	in	ADP
gujaf-58	28	29	nigeria	nigeria	PROPN
gujaf-58	28	30	and	and	CCONJ
gujaf-58	28	31	since	since	SCONJ
gujaf-58	28	32	the	the	DET
gujaf-58	28	33	main	main	ADJ
gujaf-58	28	34	code	code	NOUN
gujaf-58	28	35	of	of	ADP
gujaf-58	28	36	cg	cg	NOUN
gujaf-58	28	37	for	for	ADP
gujaf-58	28	38	banks	bank	NOUN
gujaf-58	28	39	in	in	ADP
gujaf-58	28	40	nigeria	nigeria	PROPN
gujaf-58	28	41	was	be	AUX
gujaf-58	28	42	established	establish	VERB
gujaf-58	28	43	with	with	ADP
gujaf-58	28	44	effect	effect	NOUN
gujaf-58	28	45	from	from	ADP
gujaf-58	28	46	april	april	PROPN
gujaf-58	28	47	3	3	NUM
gujaf-58	28	48	,	,	PUNCT
gujaf-58	28	49	2006	2006	NUM
gujaf-58	28	50	and	and	CCONJ
gujaf-58	28	51	was	be	AUX
gujaf-58	28	52	made	make	VERB
gujaf-58	28	53	mandatory	mandatory	ADJ
gujaf-58	28	54	for	for	SCONJ
gujaf-58	28	55	banks	bank	NOUN
gujaf-58	28	56	to	to	PART
gujaf-58	28	57	comply	comply	VERB
gujaf-58	28	58	,	,	PUNCT
gujaf-58	28	59	the	the	DET
gujaf-58	28	60	study	study	NOUN
gujaf-58	28	61	covered	cover	VERB
gujaf-58	28	62	eight	eight	NUM
gujaf-58	28	63	year	year	NOUN
gujaf-58	28	64	reporting	reporting	NOUN
gujaf-58	28	65	period	period	NOUN
gujaf-58	28	66	beginning	begin	VERB
gujaf-58	28	67	from	from	ADP
gujaf-58	28	68	2008	2008	NUM
gujaf-58	28	69	to	to	ADP
gujaf-58	28	70	2015	2015	NUM
gujaf-58	28	71	.	.	PUNCT
gujaf-58	29	1	cg	cg	NOUN
gujaf-58	29	2	had	have	AUX
gujaf-58	29	3	been	be	AUX
gujaf-58	29	4	described	describe	VERB
gujaf-58	29	5	variously	variously	ADV
gujaf-58	29	6	by	by	ADP
gujaf-58	29	7	different	different	ADJ
gujaf-58	29	8	scholars	scholar	NOUN
gujaf-58	29	9	depending	depend	VERB
gujaf-58	29	10	on	on	ADP
gujaf-58	29	11	the	the	DET
gujaf-58	29	12	perspectives	perspective	NOUN
gujaf-58	29	13	from	from	ADP
gujaf-58	29	14	which	which	PRON
gujaf-58	29	15	it	it	PRON
gujaf-58	29	16	is	be	AUX
gujaf-58	29	17	viewed	view	VERB
gujaf-58	29	18	and	and	CCONJ
gujaf-58	29	19	that	that	SCONJ
gujaf-58	29	20	there	there	PRON
gujaf-58	29	21	is	be	VERB
gujaf-58	29	22	no	no	DET
gujaf-58	29	23	singular	singular	NOUN
gujaf-58	29	24	,	,	PUNCT
gujaf-58	29	25	universally	universally	ADV
gujaf-58	29	26	acceptable	acceptable	ADJ
gujaf-58	29	27	definition	definition	NOUN
gujaf-58	29	28	of	of	ADP
gujaf-58	29	29	cg	cg	NOUN
gujaf-58	29	30	especially	especially	ADV
gujaf-58	29	31	that	that	PRON
gujaf-58	29	32	which	which	PRON
gujaf-58	29	33	is	be	AUX
gujaf-58	29	34	agreeable	agreeable	ADJ
gujaf-58	29	35	to	to	ADP
gujaf-58	29	36	all	all	DET
gujaf-58	29	37	scholars	scholar	NOUN
gujaf-58	29	38	(	(	PUNCT
gujaf-58	29	39	mayes	mayes	PROPN
gujaf-58	29	40	,	,	PUNCT
gujaf-58	29	41	halme	halme	NOUN
gujaf-58	29	42	and	and	CCONJ
gujaf-58	29	43	liuksila	liuksila	PROPN
gujaf-58	29	44	,	,	PUNCT
gujaf-58	29	45	2001	2001	NUM
gujaf-58	29	46	)	)	PUNCT
gujaf-58	29	47	.	.	PUNCT
gujaf-58	30	1	meanwhile	meanwhile	ADV
gujaf-58	30	2	cg	cg	NOUN
gujaf-58	30	3	has	have	AUX
gujaf-58	30	4	been	be	AUX
gujaf-58	30	5	described	describe	VERB
gujaf-58	30	6	as	as	ADP
gujaf-58	30	7	science	science	NOUN
gujaf-58	30	8	of	of	ADP
gujaf-58	30	9	controlling	control	VERB
gujaf-58	30	10	,	,	PUNCT
gujaf-58	30	11	ruling	ruling	NOUN
gujaf-58	30	12	and	and	CCONJ
gujaf-58	30	13	steering	steer	VERB
gujaf-58	30	14	a	a	DET
gujaf-58	30	15	corporate	corporate	ADJ
gujaf-58	30	16	body	body	NOUN
gujaf-58	30	17	.	.	PUNCT
gujaf-58	31	1	the	the	DET
gujaf-58	31	2	cbn	cbn	PROPN
gujaf-58	31	3	(	(	PUNCT
gujaf-58	31	4	2003	2003	NUM
gujaf-58	31	5	)	)	PUNCT
gujaf-58	31	6	define	define	VERB
gujaf-58	31	7	cg	cg	NOUN
gujaf-58	31	8	as	as	ADP
gujaf-58	31	9	„	„	PUNCT
gujaf-58	31	10	the	the	DET
gujaf-58	31	11	processes	process	NOUN
gujaf-58	31	12	and	and	CCONJ
gujaf-58	31	13	structures	structure	NOUN
gujaf-58	31	14	by	by	ADP
gujaf-58	31	15	which	which	PRON
gujaf-58	31	16	the	the	DET
gujaf-58	31	17	business	business	NOUN
gujaf-58	31	18	and	and	CCONJ
gujaf-58	31	19	affairs	affair	NOUN
gujaf-58	31	20	of	of	ADP
gujaf-58	31	21	an	an	DET
gujaf-58	31	22	institution	institution	NOUN
gujaf-58	31	23	are	be	AUX
gujaf-58	31	24	directed	direct	VERB
gujaf-58	31	25	and	and	CCONJ
gujaf-58	31	26	managed	manage	VERB
gujaf-58	31	27	,	,	PUNCT
gujaf-58	31	28	in	in	ADP
gujaf-58	31	29	order	order	NOUN
gujaf-58	31	30	to	to	PART
gujaf-58	31	31	improve	improve	VERB
gujaf-58	31	32	long	long	ADJ
gujaf-58	31	33	-	-	PUNCT
gujaf-58	31	34	term	term	NOUN
gujaf-58	31	35	shareholder	shareholder	NOUN
gujaf-58	31	36	value	value	NOUN
gujaf-58	31	37	by	by	ADP
gujaf-58	31	38	enhancing	enhance	VERB
gujaf-58	31	39	corporate	corporate	ADJ
gujaf-58	31	40	performance	performance	NOUN
gujaf-58	31	41	and	and	CCONJ
gujaf-58	31	42	accountability	accountability	NOUN
gujaf-58	31	43	,	,	PUNCT
gujaf-58	31	44	while	while	SCONJ
gujaf-58	31	45	taking	take	VERB
gujaf-58	31	46	into	into	ADP
gujaf-58	31	47	account	account	NOUN
gujaf-58	31	48	the	the	DET
gujaf-58	31	49	interest	interest	NOUN
gujaf-58	31	50	of	of	ADP
gujaf-58	31	51	other	other	ADJ
gujaf-58	31	52	stakeholders	stakeholder	NOUN
gujaf-58	31	53	.	.	PUNCT
gujaf-58	32	1	meanwhile	meanwhile	ADV
gujaf-58	32	2	farzin	farzin	PROPN
gujaf-58	32	3	and	and	CCONJ
gujaf-58	32	4	masoud	masoud	PROPN
gujaf-58	32	5	(	(	PUNCT
gujaf-58	32	6	2012	2012	NUM
gujaf-58	32	7	)	)	PUNCT
gujaf-58	32	8	viewed	view	VERB
gujaf-58	32	9	it	it	PRON
gujaf-58	32	10	as	as	ADP
gujaf-58	32	11	the	the	DET
gujaf-58	32	12	structure	structure	NOUN
gujaf-58	32	13	that	that	PRON
gujaf-58	32	14	“	"	PUNCT
gujaf-58	32	15	dictates	dictate	VERB
gujaf-58	32	16	how	how	SCONJ
gujaf-58	32	17	rights	right	NOUN
gujaf-58	32	18	and	and	CCONJ
gujaf-58	32	19	responsibilities	responsibility	NOUN
gujaf-58	32	20	have	have	VERB
gujaf-58	32	21	to	to	PART
gujaf-58	32	22	be	be	AUX
gujaf-58	32	23	distributed	distribute	VERB
gujaf-58	32	24	among	among	ADP
gujaf-58	32	25	role	role	NOUN
gujaf-58	32	26	players	player	NOUN
gujaf-58	32	27	such	such	ADJ
gujaf-58	32	28	as	as	ADP
gujaf-58	32	29	members	member	NOUN
gujaf-58	32	30	of	of	ADP
gujaf-58	32	31	the	the	DET
gujaf-58	32	32	administrative	administrative	PROPN
gujaf-58	32	33	board	board	PROPN
gujaf-58	32	34	,	,	PUNCT
gujaf-58	32	35	managers	manager	NOUN
gujaf-58	32	36	,	,	PUNCT
gujaf-58	32	37	stockholders	stockholder	NOUN
gujaf-58	32	38	,	,	PUNCT
gujaf-58	32	39	and	and	CCONJ
gujaf-58	32	40	other	other	ADJ
gujaf-58	32	41	beneficiaries	beneficiary	NOUN
gujaf-58	32	42	”	"	PUNCT
gujaf-58	32	43	.	.	PUNCT
gujaf-58	33	1	hence	hence	ADV
gujaf-58	33	2	cg	cg	NOUN
gujaf-58	33	3	can	can	AUX
gujaf-58	33	4	be	be	AUX
gujaf-58	33	5	described	describe	VERB
gujaf-58	33	6	as	as	ADP
gujaf-58	33	7	the	the	DET
gujaf-58	33	8	system	system	NOUN
gujaf-58	33	9	through	through	ADP
gujaf-58	33	10	which	which	PRON
gujaf-58	33	11	corporate	corporate	ADJ
gujaf-58	33	12	organizations	organization	NOUN
gujaf-58	33	13	are	be	AUX
gujaf-58	33	14	directed	direct	VERB
gujaf-58	33	15	and	and	CCONJ
gujaf-58	33	16	controlled	control	VERB
gujaf-58	33	17	.	.	PUNCT
gujaf-58	34	1	in	in	ADP
gujaf-58	34	2	other	other	ADJ
gujaf-58	34	3	to	to	PART
gujaf-58	34	4	bring	bring	VERB
gujaf-58	34	5	some	some	DET
gujaf-58	34	6	sanity	sanity	NOUN
gujaf-58	34	7	into	into	ADP
gujaf-58	34	8	the	the	DET
gujaf-58	34	9	banking	banking	NOUN
gujaf-58	34	10	sector	sector	NOUN
gujaf-58	34	11	,	,	PUNCT
gujaf-58	34	12	the	the	DET
gujaf-58	34	13	bankers	bankers	PROPN
gujaf-58	34	14	committee	committee	PROPN
gujaf-58	34	15	in	in	ADP
gujaf-58	34	16	the	the	DET
gujaf-58	34	17	year	year	NOUN
gujaf-58	34	18	2003	2003	NUM
gujaf-58	34	19	at	at	ADP
gujaf-58	34	20	the	the	DET
gujaf-58	34	21	heel	heel	NOUN
gujaf-58	34	22	of	of	ADP
gujaf-58	34	23	sec	sec	PROPN
gujaf-58	34	24	also	also	ADV
gujaf-58	34	25	came	come	VERB
gujaf-58	34	26	up	up	ADP
gujaf-58	34	27	with	with	ADP
gujaf-58	34	28	the	the	DET
gujaf-58	34	29	code	code	NOUN
gujaf-58	34	30	of	of	ADP
gujaf-58	34	31	cg	cg	NOUN
gujaf-58	34	32	for	for	ADP
gujaf-58	34	33	banks	bank	NOUN
gujaf-58	34	34	and	and	CCONJ
gujaf-58	34	35	other	other	ADJ
gujaf-58	34	36	financial	financial	ADJ
gujaf-58	34	37	institutions	institution	NOUN
gujaf-58	34	38	in	in	ADP
gujaf-58	34	39	nigeria	nigeria	PROPN
gujaf-58	34	40	.	.	PUNCT
gujaf-58	35	1	(	(	PUNCT
gujaf-58	35	2	cbn	cbn	PROPN
gujaf-58	35	3	,	,	PUNCT
gujaf-58	35	4	2003	2003	NUM
gujaf-58	35	5	)	)	PUNCT
gujaf-58	35	6	.	.	PUNCT
gujaf-58	36	1	however	however	ADV
gujaf-58	36	2	,	,	PUNCT
gujaf-58	36	3	the	the	DET
gujaf-58	36	4	introduction	introduction	NOUN
gujaf-58	36	5	of	of	ADP
gujaf-58	36	6	the	the	DET
gujaf-58	36	7	code	code	NOUN
gujaf-58	36	8	was	be	AUX
gujaf-58	36	9	more	more	ADJ
gujaf-58	36	10	of	of	ADP
gujaf-58	36	11	persuasive	persuasive	ADJ
gujaf-58	36	12	than	than	ADP
gujaf-58	36	13	mandatory	mandatory	ADJ
gujaf-58	36	14	hence	hence	ADV
gujaf-58	36	15	necessitating	necessitate	VERB
gujaf-58	36	16	a	a	DET
gujaf-58	36	17	setting	setting	NOUN
gujaf-58	36	18	up	up	ADP
gujaf-58	36	19	of	of	ADP
gujaf-58	36	20	the	the	DET
gujaf-58	36	21	peterside	peterside	PROPN
gujaf-58	36	22	committee	committee	NOUN
gujaf-58	36	23	which	which	PRON
gujaf-58	36	24	reviewed	review	VERB
gujaf-58	36	25	the	the	DET
gujaf-58	36	26	code	code	NOUN
gujaf-58	36	27	and	and	CCONJ
gujaf-58	36	28	came	come	VERB
gujaf-58	36	29	up	up	ADP
gujaf-58	36	30	with	with	ADP
gujaf-58	36	31	the	the	DET
gujaf-58	36	32	2006	2006	NUM
gujaf-58	36	33	version	version	NOUN
gujaf-58	36	34	of	of	ADP
gujaf-58	36	35	the	the	DET
gujaf-58	36	36	code	code	NOUN
gujaf-58	36	37	.	.	PUNCT
gujaf-58	37	1	the	the	DET
gujaf-58	37	2	need	need	NOUN
gujaf-58	37	3	for	for	ADP
gujaf-58	37	4	this	this	DET
gujaf-58	37	5	review	review	NOUN
gujaf-58	37	6	also	also	ADV
gujaf-58	37	7	became	become	VERB
gujaf-58	37	8	imperative	imperative	ADJ
gujaf-58	37	9	due	due	ADP
gujaf-58	37	10	to	to	ADP
gujaf-58	37	11	the	the	DET
gujaf-58	37	12	banking	banking	NOUN
gujaf-58	37	13	consolidation	consolidation	NOUN
gujaf-58	37	14	which	which	PRON
gujaf-58	37	15	took	take	VERB
gujaf-58	37	16	place	place	NOUN
gujaf-58	37	17	in	in	ADP
gujaf-58	37	18	2006	2006	NUM
gujaf-58	37	19	,	,	PUNCT
gujaf-58	37	20	thus	thus	ADV
gujaf-58	37	21	identifying	identify	VERB
gujaf-58	37	22	gaps	gap	NOUN
gujaf-58	37	23	that	that	PRON
gujaf-58	37	24	were	be	AUX
gujaf-58	37	25	not	not	PART
gujaf-58	37	26	addressed	address	VERB
gujaf-58	37	27	in	in	ADP
gujaf-58	37	28	the	the	DET
gujaf-58	37	29	previous	previous	ADJ
gujaf-58	37	30	code	code	NOUN
gujaf-58	37	31	.	.	PUNCT
gujaf-58	38	1	(	(	PUNCT
gujaf-58	38	2	cbn,2006	cbn,2006	NOUN
gujaf-58	38	3	)	)	PUNCT
gujaf-58	38	4	.	.	PUNCT
gujaf-58	39	1	however	however	ADV
gujaf-58	39	2	,	,	PUNCT
gujaf-58	39	3	since	since	SCONJ
gujaf-58	39	4	the	the	DET
gujaf-58	39	5	introduction	introduction	NOUN
gujaf-58	39	6	of	of	ADP
gujaf-58	39	7	the	the	DET
gujaf-58	39	8	code	code	NOUN
gujaf-58	39	9	of	of	ADP
gujaf-58	39	10	cg	cg	NOUN
gujaf-58	39	11	post	post	NOUN
gujaf-58	39	12	consolidation	consolidation	NOUN
gujaf-58	39	13	in	in	ADP
gujaf-58	39	14	2006	2006	NUM
gujaf-58	39	15	,	,	PUNCT
gujaf-58	39	16	it	it	PRON
gujaf-58	39	17	is	be	AUX
gujaf-58	39	18	expected	expect	VERB
gujaf-58	39	19	that	that	SCONJ
gujaf-58	39	20	it	it	PRON
gujaf-58	39	21	would	would	AUX
gujaf-58	39	22	have	have	VERB
gujaf-58	39	23	an	an	DET
gujaf-58	39	24	effect	effect	NOUN
gujaf-58	39	25	on	on	ADP
gujaf-58	39	26	the	the	DET
gujaf-58	39	27	performance	performance	NOUN
gujaf-58	39	28	of	of	ADP
gujaf-58	39	29	the	the	DET
gujaf-58	39	30	banks	bank	NOUN
gujaf-58	39	31	thereby	thereby	ADV
gujaf-58	39	32	necessitating	necessitate	VERB
gujaf-58	39	33	this	this	DET
gujaf-58	39	34	study	study	NOUN
gujaf-58	39	35	.	.	PUNCT
gujaf-58	40	1	consequently	consequently	ADV
gujaf-58	40	2	,	,	PUNCT
gujaf-58	40	3	the	the	DET
gujaf-58	40	4	cbn	cbn	PROPN
gujaf-58	40	5	in	in	ADP
gujaf-58	40	6	2006	2006	NUM
gujaf-58	40	7	codifies	codify	VERB
gujaf-58	40	8	the	the	DET
gujaf-58	40	9	element	element	NOUN
gujaf-58	40	10	of	of	ADP
gujaf-58	40	11	cg	cg	NOUN
gujaf-58	40	12	in	in	ADP
gujaf-58	40	13	nigeria	nigeria	PROPN
gujaf-58	40	14	dmbs	dmb	NOUN
gujaf-58	40	15	with	with	ADP
gujaf-58	40	16	major	major	ADJ
gujaf-58	40	17	focus	focus	NOUN
gujaf-58	40	18	on	on	ADP
gujaf-58	40	19	the	the	DET
gujaf-58	40	20	following	follow	VERB
gujaf-58	40	21	(	(	PUNCT
gujaf-58	40	22	i	i	NOUN
gujaf-58	40	23	)	)	PUNCT
gujaf-58	40	24	equity	equity	NOUN
gujaf-58	40	25	ownership	ownership	NOUN
gujaf-58	40	26	,	,	PUNCT
gujaf-58	40	27	(	(	PUNCT
gujaf-58	40	28	ii	ii	NOUN
gujaf-58	40	29	)	)	PUNCT
gujaf-58	40	30	executive	executive	ADJ
gujaf-58	40	31	duality	duality	NOUN
gujaf-58	40	32	,	,	PUNCT
gujaf-58	40	33	(	(	PUNCT
gujaf-58	40	34	iii	iii	X
gujaf-58	40	35	)	)	PUNCT
gujaf-58	40	36	quality	quality	NOUN
gujaf-58	40	37	of	of	ADP
gujaf-58	40	38	board	board	NOUN
gujaf-58	40	39	membership	membership	NOUN
gujaf-58	40	40	,	,	PUNCT
gujaf-58	40	41	(	(	PUNCT
gujaf-58	40	42	iv	iv	X
gujaf-58	40	43	)	)	PUNCT
gujaf-58	40	44	board	board	NOUN
gujaf-58	40	45	performance	performance	NOUN
gujaf-58	40	46	appraisal	appraisal	NOUN
gujaf-58	40	47	,	,	PUNCT
gujaf-58	40	48	(	(	PUNCT
gujaf-58	40	49	v	v	NOUN
gujaf-58	40	50	)	)	PUNCT
gujaf-58	40	51	quality	quality	NOUN
gujaf-58	40	52	of	of	ADP
gujaf-58	40	53	management	management	NOUN
gujaf-58	40	54	,	,	PUNCT
gujaf-58	40	55	(	(	PUNCT
gujaf-58	40	56	vi	vi	NOUN
gujaf-58	40	57	)	)	PUNCT
gujaf-58	40	58	reporting	reporting	NOUN
gujaf-58	40	59	relationship	relationship	NOUN
gujaf-58	40	60	,	,	PUNCT
gujaf-58	40	61	(	(	PUNCT
gujaf-58	40	62	vii	vii	PROPN
gujaf-58	40	63	)	)	PUNCT
gujaf-58	40	64	transparency	transparency	NOUN
gujaf-58	40	65	,	,	PUNCT
gujaf-58	40	66	due	due	ADJ
gujaf-58	40	67	process	process	NOUN
gujaf-58	40	68	,	,	PUNCT
gujaf-58	40	69	data	datum	NOUN
gujaf-58	40	70	integrity	integrity	NOUN
gujaf-58	40	71	and	and	CCONJ
gujaf-58	40	72	disclosure	disclosure	NOUN
gujaf-58	40	73	requirements	requirement	NOUN
gujaf-58	40	74	,	,	PUNCT
gujaf-58	40	75	(	(	PUNCT
gujaf-58	40	76	viii	viii	NOUN
gujaf-58	40	77	)	)	PUNCT
gujaf-58	40	78	risk	risk	NOUN
gujaf-58	40	79	management	management	NOUN
gujaf-58	40	80	and	and	CCONJ
gujaf-58	40	81	(	(	PUNCT
gujaf-58	40	82	ix	ix	ADJ
gujaf-58	40	83	)	)	PUNCT
gujaf-58	40	84	role	role	NOUN
gujaf-58	40	85	of	of	ADP
gujaf-58	40	86	auditors	auditor	NOUN
gujaf-58	40	87	.	.	PUNCT
gujaf-58	41	1	(	(	PUNCT
gujaf-58	41	2	cbn,2006	cbn,2006	NOUN
gujaf-58	41	3	)	)	PUNCT
gujaf-58	41	4	.	.	PUNCT
gujaf-58	42	1	appendix	appendix	NOUN
gujaf-58	42	2	1	1	NUM
gujaf-58	42	3	summarizes	summarize	NOUN
gujaf-58	42	4	the	the	DET
gujaf-58	42	5	2006	2006	NUM
gujaf-58	42	6	cbn	cbn	PROPN
gujaf-58	42	7	codes	code	NOUN
gujaf-58	42	8	of	of	ADP
gujaf-58	42	9	cg	cg	NOUN
gujaf-58	42	10	for	for	ADP
gujaf-58	42	11	banks	bank	NOUN
gujaf-58	42	12	in	in	ADP
gujaf-58	42	13	nigeria	nigeria	PROPN
gujaf-58	42	14	.	.	PUNCT
gujaf-58	43	1	claessens	claessen	NOUN
gujaf-58	43	2	and	and	CCONJ
gujaf-58	43	3	yurtoglu	yurtoglu	PROPN
gujaf-58	43	4	(	(	PUNCT
gujaf-58	43	5	2012	2012	NUM
gujaf-58	43	6	)	)	PUNCT
gujaf-58	43	7	informed	inform	VERB
gujaf-58	43	8	that	that	SCONJ
gujaf-58	43	9	cg	cg	NOUN
gujaf-58	43	10	could	could	AUX
gujaf-58	43	11	be	be	AUX
gujaf-58	43	12	viewed	view	VERB
gujaf-58	43	13	along	along	ADP
gujaf-58	43	14	two	two	NUM
gujaf-58	43	15	broad	broad	ADJ
gujaf-58	43	16	categories	category	NOUN
gujaf-58	43	17	.	.	PUNCT
gujaf-58	44	1	the	the	DET
gujaf-58	44	2	first	first	ADJ
gujaf-58	44	3	concerns	concern	NOUN
gujaf-58	44	4	corporate	corporate	ADJ
gujaf-58	44	5	behavioral	behavioral	ADJ
gujaf-58	44	6	patterns	pattern	NOUN
gujaf-58	44	7	,	,	PUNCT
gujaf-58	44	8	as	as	SCONJ
gujaf-58	44	9	measured	measure	VERB
gujaf-58	44	10	by	by	ADP
gujaf-58	44	11	performance	performance	NOUN
gujaf-58	44	12	,	,	PUNCT
gujaf-58	44	13	efficiency	efficiency	NOUN
gujaf-58	44	14	,	,	PUNCT
gujaf-58	44	15	growth	growth	NOUN
gujaf-58	44	16	,	,	PUNCT
gujaf-58	44	17	financial	financial	ADJ
gujaf-58	44	18	structure	structure	NOUN
gujaf-58	44	19	,	,	PUNCT
gujaf-58	44	20	and	and	CCONJ
gujaf-58	44	21	treatment	treatment	NOUN
gujaf-58	44	22	of	of	ADP
gujaf-58	44	23	shareholders	shareholder	NOUN
gujaf-58	44	24	and	and	CCONJ
gujaf-58	44	25	other	other	ADJ
gujaf-58	44	26	stakeholders	stakeholder	NOUN
gujaf-58	44	27	.	.	PUNCT
gujaf-58	45	1	the	the	DET
gujaf-58	45	2	second	second	NOUN
gujaf-58	45	3	focuses	focus	VERB
gujaf-58	45	4	on	on	ADP
gujaf-58	45	5	the	the	DET
gujaf-58	45	6	normative	normative	ADJ
gujaf-58	45	7	approach	approach	NOUN
gujaf-58	45	8	which	which	PRON
gujaf-58	45	9	prescribed	prescribe	VERB
gujaf-58	45	10	the	the	DET
gujaf-58	45	11	regulatory	regulatory	ADJ
gujaf-58	45	12	frameworks	framework	NOUN
gujaf-58	45	13	under	under	ADP
gujaf-58	45	14	which	which	PRON
gujaf-58	45	15	organisations	organisation	NOUN
gujaf-58	45	16	operate	operate	VERB
gujaf-58	45	17	,	,	PUNCT
gujaf-58	45	18	with	with	ADP
gujaf-58	45	19	the	the	DET
gujaf-58	45	20	rules	rule	NOUN
gujaf-58	45	21	originating	originate	VERB
gujaf-58	45	22	from	from	ADP
gujaf-58	45	23	sources	source	NOUN
gujaf-58	45	24	such	such	ADJ
gujaf-58	45	25	as	as	ADP
gujaf-58	45	26	the	the	DET
gujaf-58	45	27	legal	legal	ADJ
gujaf-58	45	28	and	and	CCONJ
gujaf-58	45	29	regulatory	regulatory	ADJ
gujaf-58	45	30	system	system	NOUN
gujaf-58	45	31	,	,	PUNCT
gujaf-58	45	32	financial	financial	ADJ
gujaf-58	45	33	markets	market	NOUN
gujaf-58	45	34	and	and	CCONJ
gujaf-58	45	35	factor	factor	NOUN
gujaf-58	45	36	(	(	PUNCT
gujaf-58	45	37	labour	labour	NOUN
gujaf-58	45	38	)	)	PUNCT
gujaf-58	45	39	markets	market	NOUN
gujaf-58	45	40	.	.	PUNCT
gujaf-58	46	1	in	in	ADP
gujaf-58	46	2	this	this	DET
gujaf-58	46	3	study	study	NOUN
gujaf-58	46	4	,	,	PUNCT
gujaf-58	46	5	our	our	PRON
gujaf-58	46	6	focus	focus	NOUN
gujaf-58	46	7	is	be	AUX
gujaf-58	46	8	on	on	ADP
gujaf-58	46	9	the	the	DET
gujaf-58	46	10	former	former	ADJ
gujaf-58	46	11	with	with	ADP
gujaf-58	46	12	the	the	DET
gujaf-58	46	13	objective	objective	NOUN
gujaf-58	46	14	of	of	ADP
gujaf-58	46	15	determining	determine	VERB
gujaf-58	46	16	the	the	DET
gujaf-58	46	17	nature	nature	NOUN
gujaf-58	46	18	of	of	ADP
gujaf-58	46	19	relationship	relationship	NOUN
gujaf-58	46	20	which	which	PRON
gujaf-58	46	21	exist	exist	VERB
gujaf-58	46	22	between	between	ADP
gujaf-58	46	23	banks	bank	NOUN
gujaf-58	46	24	performance	performance	NOUN
gujaf-58	46	25	and	and	CCONJ
gujaf-58	46	26	corporate	corporate	ADJ
gujaf-58	46	27	governance	governance	NOUN
gujaf-58	46	28	.	.	PUNCT
gujaf-58	47	1	the	the	DET
gujaf-58	47	2	equity	equity	NOUN
gujaf-58	47	3	owners	owner	NOUN
gujaf-58	47	4	are	be	AUX
gujaf-58	47	5	more	more	ADV
gujaf-58	47	6	interested	interested	ADJ
gujaf-58	47	7	in	in	ADP
gujaf-58	47	8	the	the	DET
gujaf-58	47	9	returns	return	NOUN
gujaf-58	47	10	generated	generate	VERB
gujaf-58	47	11	on	on	ADP
gujaf-58	47	12	their	their	PRON
gujaf-58	47	13	stakes	stake	NOUN
gujaf-58	47	14	in	in	ADP
gujaf-58	47	15	the	the	DET
gujaf-58	47	16	bank	bank	NOUN
gujaf-58	47	17	;	;	PUNCT
gujaf-58	47	18	hence	hence	ADV
gujaf-58	47	19	they	they	PRON
gujaf-58	47	20	are	be	AUX
gujaf-58	47	21	more	more	ADV
gujaf-58	47	22	disposed	disposed	ADJ
gujaf-58	47	23	to	to	ADP
gujaf-58	47	24	the	the	DET
gujaf-58	47	25	use	use	NOUN
gujaf-58	47	26	of	of	ADP
gujaf-58	47	27	roe	roe	NOUN
gujaf-58	47	28	which	which	PRON
gujaf-58	47	29	gives	give	VERB
gujaf-58	47	30	the	the	DET
gujaf-58	47	31	picture	picture	NOUN
gujaf-58	47	32	of	of	ADP
gujaf-58	47	33	how	how	SCONJ
gujaf-58	47	34	effective	effective	ADJ
gujaf-58	47	35	each	each	DET
gujaf-58	47	36	stock	stock	NOUN
gujaf-58	47	37	had	have	AUX
gujaf-58	47	38	been	be	AUX
gujaf-58	47	39	put	put	VERB
gujaf-58	47	40	to	to	ADP
gujaf-58	47	41	work	work	NOUN
gujaf-58	47	42	within	within	ADP
gujaf-58	47	43	the	the	DET
gujaf-58	47	44	period	period	NOUN
gujaf-58	47	45	under	under	ADP
gujaf-58	47	46	consideration	consideration	NOUN
gujaf-58	47	47	.	.	PUNCT
gujaf-58	48	1	thus	thus	ADV
gujaf-58	48	2	the	the	DET
gujaf-58	48	3	return	return	NOUN
gujaf-58	48	4	on	on	ADP
gujaf-58	48	5	equity	equity	NOUN
gujaf-58	48	6	focuses	focus	VERB
gujaf-58	48	7	on	on	ADP
gujaf-58	48	8	just	just	ADV
gujaf-58	48	9	the	the	DET
gujaf-58	48	10	equity	equity	NOUN
gujaf-58	48	11	component	component	NOUN
gujaf-58	48	12	of	of	ADP
gujaf-58	48	13	the	the	DET
gujaf-58	48	14	investment	investment	NOUN
gujaf-58	48	15	.	.	PUNCT
gujaf-58	49	1	it	it	PRON
gujaf-58	49	2	gives	give	VERB
gujaf-58	49	3	the	the	DET
gujaf-58	49	4	picture	picture	NOUN
gujaf-58	49	5	of	of	ADP
gujaf-58	49	6	the	the	DET
gujaf-58	49	7	earnings	earning	NOUN
gujaf-58	49	8	left	leave	VERB
gujaf-58	49	9	over	over	ADP
gujaf-58	49	10	for	for	ADP
gujaf-58	49	11	equity	equity	NOUN
gujaf-58	49	12	investors	investor	NOUN
gujaf-58	49	13	after	after	SCONJ
gujaf-58	49	14	debt	debt	NOUN
gujaf-58	49	15	service	service	NOUN
gujaf-58	49	16	costs	cost	NOUN
gujaf-58	49	17	have	have	AUX
gujaf-58	49	18	been	be	AUX
gujaf-58	49	19	factored	factor	VERB
gujaf-58	49	20	in	in	ADP
gujaf-58	49	21	to	to	ADP
gujaf-58	49	22	the	the	DET
gujaf-58	49	23	equity	equity	NOUN
gujaf-58	49	24	invested	invest	VERB
gujaf-58	49	25	in	in	ADP
gujaf-58	49	26	the	the	DET
gujaf-58	49	27	asset	asset	NOUN
gujaf-58	49	28	(	(	PUNCT
gujaf-58	49	29	damodaran	damodaran	VERB
gujaf-58	49	30	,	,	PUNCT
gujaf-58	49	31	2007	2007	NUM
gujaf-58	49	32	)	)	PUNCT
gujaf-58	49	33	and	and	CCONJ
gujaf-58	49	34	(	(	PUNCT
gujaf-58	49	35	petersen	petersen	PROPN
gujaf-58	49	36	and	and	CCONJ
gujaf-58	49	37	schoeman	schoeman	PROPN
gujaf-58	49	38	2008	2008	NUM
gujaf-58	49	39	)	)	PUNCT
gujaf-58	49	40	.	.	PUNCT
gujaf-58	50	1	gusau	gusau	PROPN
gujaf-58	50	2	journal	journal	PROPN
gujaf-58	50	3	of	of	ADP
gujaf-58	50	4	accounting	accounting	NOUN
gujaf-58	50	5	and	and	CCONJ
gujaf-58	50	6	finance	finance	NOUN
gujaf-58	50	7	,	,	PUNCT
gujaf-58	50	8	vol	vol	NOUN
gujaf-58	50	9	.	.	PROPN
gujaf-58	50	10	2	2	NUM
gujaf-58	50	11	,	,	PUNCT
gujaf-58	50	12	issue	issue	NOUN
gujaf-58	50	13	1	1	NUM
gujaf-58	50	14	,	,	PUNCT
gujaf-58	50	15	april	april	PROPN
gujaf-58	50	16	,	,	PUNCT
gujaf-58	50	17	2021	2021	NUM
gujaf-58	50	18	5	5	NUM
gujaf-58	50	19	one	one	NUM
gujaf-58	50	20	major	major	ADJ
gujaf-58	50	21	theory	theory	NOUN
gujaf-58	50	22	that	that	PRON
gujaf-58	50	23	had	have	AUX
gujaf-58	50	24	been	be	AUX
gujaf-58	50	25	identified	identify	VERB
gujaf-58	50	26	with	with	ADP
gujaf-58	50	27	the	the	DET
gujaf-58	50	28	study	study	NOUN
gujaf-58	50	29	is	be	AUX
gujaf-58	50	30	the	the	DET
gujaf-58	50	31	agency	agency	NOUN
gujaf-58	50	32	theory	theory	NOUN
gujaf-58	50	33	,	,	PUNCT
gujaf-58	50	34	as	as	SCONJ
gujaf-58	50	35	it	it	PRON
gujaf-58	50	36	exerts	exert	VERB
gujaf-58	50	37	some	some	DET
gujaf-58	50	38	degree	degree	NOUN
gujaf-58	50	39	of	of	ADP
gujaf-58	50	40	influence	influence	NOUN
gujaf-58	50	41	on	on	ADP
gujaf-58	50	42	the	the	DET
gujaf-58	50	43	study	study	NOUN
gujaf-58	50	44	.	.	PUNCT
gujaf-58	51	1	the	the	DET
gujaf-58	51	2	agency	agency	NOUN
gujaf-58	51	3	theory	theory	NOUN
gujaf-58	51	4	centered	center	VERB
gujaf-58	51	5	around	around	ADP
gujaf-58	51	6	issues	issue	NOUN
gujaf-58	51	7	in	in	ADP
gujaf-58	51	8	governance	governance	NOUN
gujaf-58	51	9	of	of	ADP
gujaf-58	51	10	corporate	corporate	ADJ
gujaf-58	51	11	organisation	organisation	NOUN
gujaf-58	51	12	having	have	VERB
gujaf-58	51	13	large	large	ADJ
gujaf-58	51	14	numbers	number	NOUN
gujaf-58	51	15	of	of	ADP
gujaf-58	51	16	owners	owner	NOUN
gujaf-58	51	17	or	or	CCONJ
gujaf-58	51	18	shareholders	shareholder	NOUN
gujaf-58	51	19	and	and	CCONJ
gujaf-58	51	20	because	because	SCONJ
gujaf-58	51	21	of	of	ADP
gujaf-58	51	22	the	the	DET
gujaf-58	51	23	largeness	largeness	NOUN
gujaf-58	51	24	of	of	ADP
gujaf-58	51	25	the	the	DET
gujaf-58	51	26	shareholders	shareholder	NOUN
gujaf-58	51	27	,	,	PUNCT
gujaf-58	51	28	certain	certain	ADJ
gujaf-58	51	29	separate	separate	ADJ
gujaf-58	51	30	individuals	individual	NOUN
gujaf-58	51	31	are	be	AUX
gujaf-58	51	32	allowed	allow	VERB
gujaf-58	51	33	and	and	CCONJ
gujaf-58	51	34	authorized	authorize	VERB
gujaf-58	51	35	to	to	PART
gujaf-58	51	36	control	control	VERB
gujaf-58	51	37	the	the	DET
gujaf-58	51	38	organisation	organisation	NOUN
gujaf-58	51	39	and	and	CCONJ
gujaf-58	51	40	use	use	VERB
gujaf-58	51	41	their	their	PRON
gujaf-58	51	42	collective	collective	ADJ
gujaf-58	51	43	capital	capital	NOUN
gujaf-58	51	44	and	and	CCONJ
gujaf-58	51	45	resources	resource	NOUN
gujaf-58	51	46	for	for	ADP
gujaf-58	51	47	future	future	ADJ
gujaf-58	51	48	profiteering	profiteering	NOUN
gujaf-58	51	49	.	.	PUNCT
gujaf-58	52	1	the	the	DET
gujaf-58	52	2	relationship	relationship	NOUN
gujaf-58	52	3	which	which	PRON
gujaf-58	52	4	subsists	subsist	VERB
gujaf-58	52	5	between	between	ADP
gujaf-58	52	6	the	the	DET
gujaf-58	52	7	owners	owner	NOUN
gujaf-58	52	8	and	and	CCONJ
gujaf-58	52	9	the	the	DET
gujaf-58	52	10	managers	manager	NOUN
gujaf-58	52	11	is	be	AUX
gujaf-58	52	12	called	call	VERB
gujaf-58	52	13	principal	principal	ADJ
gujaf-58	52	14	and	and	CCONJ
gujaf-58	52	15	agents	agent	NOUN
gujaf-58	52	16	relationship	relationship	NOUN
gujaf-58	52	17	.	.	PUNCT
gujaf-58	53	1	coleman	coleman	PROPN
gujaf-58	53	2	,	,	PUNCT
gujaf-58	53	3	(	(	PUNCT
gujaf-58	53	4	2007	2007	NUM
gujaf-58	53	5	)	)	PUNCT
gujaf-58	53	6	emphasized	emphasize	VERB
gujaf-58	53	7	that	that	SCONJ
gujaf-58	53	8	the	the	DET
gujaf-58	53	9	underlining	underline	VERB
gujaf-58	53	10	agency	agency	NOUN
gujaf-58	53	11	problem	problem	NOUN
gujaf-58	53	12	common	common	ADJ
gujaf-58	53	13	with	with	ADP
gujaf-58	53	14	modern	modern	ADJ
gujaf-58	53	15	corporations	corporation	NOUN
gujaf-58	53	16	resulted	result	VERB
gujaf-58	53	17	from	from	ADP
gujaf-58	53	18	the	the	DET
gujaf-58	53	19	separation	separation	NOUN
gujaf-58	53	20	between	between	ADP
gujaf-58	53	21	finance	finance	NOUN
gujaf-58	53	22	and	and	CCONJ
gujaf-58	53	23	management	management	NOUN
gujaf-58	53	24	of	of	ADP
gujaf-58	53	25	the	the	DET
gujaf-58	53	26	corporate	corporate	ADJ
gujaf-58	53	27	bodies	body	NOUN
gujaf-58	53	28	due	due	ADJ
gujaf-58	53	29	to	to	ADP
gujaf-58	53	30	the	the	DET
gujaf-58	53	31	separation	separation	NOUN
gujaf-58	53	32	of	of	ADP
gujaf-58	53	33	the	the	DET
gujaf-58	53	34	ownership	ownership	NOUN
gujaf-58	53	35	and	and	CCONJ
gujaf-58	53	36	management	management	NOUN
gujaf-58	53	37	.	.	PUNCT
gujaf-58	54	1	these	these	DET
gujaf-58	54	2	individual	individual	NOUN
gujaf-58	54	3	entrusted	entrust	VERB
gujaf-58	54	4	with	with	ADP
gujaf-58	54	5	the	the	DET
gujaf-58	54	6	managements	management	NOUN
gujaf-58	54	7	of	of	ADP
gujaf-58	54	8	the	the	DET
gujaf-58	54	9	corporation	corporation	NOUN
gujaf-58	54	10	are	be	AUX
gujaf-58	54	11	expected	expect	VERB
gujaf-58	54	12	to	to	ADP
gujaf-58	54	13	posses	posse	NOUN
gujaf-58	54	14	necessary	necessary	ADJ
gujaf-58	54	15	professional	professional	ADJ
gujaf-58	54	16	skills	skill	NOUN
gujaf-58	54	17	required	require	VERB
gujaf-58	54	18	to	to	PART
gujaf-58	54	19	manage	manage	VERB
gujaf-58	54	20	and	and	CCONJ
gujaf-58	54	21	direct	direct	VERB
gujaf-58	54	22	the	the	DET
gujaf-58	54	23	affairs	affair	NOUN
gujaf-58	54	24	of	of	ADP
gujaf-58	54	25	the	the	DET
gujaf-58	54	26	companies	company	NOUN
gujaf-58	54	27	.	.	PUNCT
gujaf-58	55	1	to	to	PART
gujaf-58	55	2	resolve	resolve	VERB
gujaf-58	55	3	this	this	DET
gujaf-58	55	4	problems	problem	NOUN
gujaf-58	55	5	jensen	jensen	PROPN
gujaf-58	55	6	and	and	CCONJ
gujaf-58	55	7	fama	fama	PROPN
gujaf-58	55	8	(	(	PUNCT
gujaf-58	55	9	1983	1983	NUM
gujaf-58	55	10	)	)	PUNCT
gujaf-58	55	11	attempted	attempt	VERB
gujaf-58	55	12	to	to	PART
gujaf-58	55	13	identify	identify	VERB
gujaf-58	55	14	factors	factor	NOUN
gujaf-58	55	15	that	that	PRON
gujaf-58	55	16	could	could	AUX
gujaf-58	55	17	assure	assure	VERB
gujaf-58	55	18	the	the	DET
gujaf-58	55	19	survival	survival	NOUN
gujaf-58	55	20	of	of	ADP
gujaf-58	55	21	organisations	organisation	NOUN
gujaf-58	55	22	where	where	SCONJ
gujaf-58	55	23	this	this	DET
gujaf-58	55	24	agency	agency	NOUN
gujaf-58	55	25	relationship	relationship	NOUN
gujaf-58	55	26	exist	exist	VERB
gujaf-58	55	27	and	and	CCONJ
gujaf-58	55	28	in	in	ADP
gujaf-58	55	29	doing	do	VERB
gujaf-58	55	30	so	so	ADV
gujaf-58	55	31	they	they	PRON
gujaf-58	55	32	prescribed	prescribe	VERB
gujaf-58	55	33	two	two	NUM
gujaf-58	55	34	possible	possible	ADJ
gujaf-58	55	35	approaches	approach	NOUN
gujaf-58	55	36	,	,	PUNCT
gujaf-58	55	37	that	that	SCONJ
gujaf-58	55	38	there	there	PRON
gujaf-58	55	39	must	must	AUX
gujaf-58	55	40	first	first	ADV
gujaf-58	55	41	,	,	PUNCT
gujaf-58	55	42	be	be	AUX
gujaf-58	55	43	a	a	DET
gujaf-58	55	44	well	well	ADV
gujaf-58	55	45	and	and	CCONJ
gujaf-58	55	46	efficiently	efficiently	ADV
gujaf-58	55	47	designed	design	VERB
gujaf-58	55	48	principal	principal	ADJ
gujaf-58	55	49	-	-	PUNCT
gujaf-58	55	50	agent	agent	NOUN
gujaf-58	55	51	risk	risk	NOUN
gujaf-58	55	52	-	-	PUNCT
gujaf-58	55	53	bearing	bear	VERB
gujaf-58	55	54	mechanism	mechanism	NOUN
gujaf-58	55	55	and	and	CCONJ
gujaf-58	55	56	secondly	secondly	ADV
gujaf-58	55	57	these	these	DET
gujaf-58	55	58	mechanisms	mechanism	NOUN
gujaf-58	55	59	must	must	AUX
gujaf-58	55	60	be	be	AUX
gujaf-58	55	61	appropriately	appropriately	ADV
gujaf-58	55	62	monitored	monitor	VERB
gujaf-58	55	63	through	through	ADP
gujaf-58	55	64	the	the	DET
gujaf-58	55	65	nexus	nexus	NOUN
gujaf-58	55	66	of	of	ADP
gujaf-58	55	67	organizations	organization	NOUN
gujaf-58	55	68	and	and	CCONJ
gujaf-58	55	69	contracts	contract	NOUN
gujaf-58	55	70	.	.	PUNCT
gujaf-58	56	1	although	although	SCONJ
gujaf-58	56	2	the	the	DET
gujaf-58	56	3	contracts	contract	NOUN
gujaf-58	56	4	may	may	AUX
gujaf-58	56	5	not	not	PART
gujaf-58	56	6	solve	solve	VERB
gujaf-58	56	7	all	all	DET
gujaf-58	56	8	the	the	DET
gujaf-58	56	9	problems	problem	NOUN
gujaf-58	56	10	since	since	SCONJ
gujaf-58	56	11	designing	design	VERB
gujaf-58	56	12	a	a	DET
gujaf-58	56	13	contract	contract	NOUN
gujaf-58	56	14	covering	cover	VERB
gujaf-58	56	15	all	all	DET
gujaf-58	56	16	areas	area	NOUN
gujaf-58	56	17	of	of	ADP
gujaf-58	56	18	conflicts	conflict	NOUN
gujaf-58	56	19	may	may	AUX
gujaf-58	56	20	not	not	PART
gujaf-58	56	21	be	be	AUX
gujaf-58	56	22	feasible	feasible	ADJ
gujaf-58	56	23	in	in	ADP
gujaf-58	56	24	practice	practice	NOUN
gujaf-58	56	25	,	,	PUNCT
gujaf-58	56	26	(	(	PUNCT
gujaf-58	56	27	cullen	cullen	PROPN
gujaf-58	56	28	,	,	PUNCT
gujaf-58	56	29	kirwan	kirwan	PROPN
gujaf-58	56	30	and	and	CCONJ
gujaf-58	56	31	brenan	brenan	NOUN
gujaf-58	56	32	,	,	PUNCT
gujaf-58	56	33	2006	2006	NUM
gujaf-58	56	34	)	)	PUNCT
gujaf-58	56	35	thus	thus	ADV
gujaf-58	56	36	where	where	SCONJ
gujaf-58	56	37	contracts	contract	NOUN
gujaf-58	56	38	fail	fail	VERB
gujaf-58	56	39	to	to	PART
gujaf-58	56	40	achieve	achieve	VERB
gujaf-58	56	41	completeness	completeness	NOUN
gujaf-58	56	42	the	the	PRON
gujaf-58	56	43	,	,	PUNCT
gujaf-58	56	44	principal	principal	NOUN
gujaf-58	56	45	may	may	AUX
gujaf-58	56	46	put	put	VERB
gujaf-58	56	47	reliance	reliance	NOUN
gujaf-58	56	48	on	on	ADP
gujaf-58	56	49	internal	internal	ADJ
gujaf-58	56	50	and	and	CCONJ
gujaf-58	56	51	external	external	ADJ
gujaf-58	56	52	cg	cg	NOUN
gujaf-58	56	53	mechanisms	mechanism	NOUN
gujaf-58	56	54	to	to	PART
gujaf-58	56	55	monitor	monitor	VERB
gujaf-58	56	56	the	the	DET
gujaf-58	56	57	agent	agent	NOUN
gujaf-58	56	58	which	which	PRON
gujaf-58	56	59	comes	come	VERB
gujaf-58	56	60	at	at	ADP
gujaf-58	56	61	an	an	DET
gujaf-58	56	62	additional	additional	ADJ
gujaf-58	56	63	cost	cost	NOUN
gujaf-58	56	64	in	in	ADP
gujaf-58	56	65	form	form	NOUN
gujaf-58	56	66	of	of	ADP
gujaf-58	56	67	bonding	bonding	NOUN
gujaf-58	56	68	cost	cost	NOUN
gujaf-58	56	69	and	and	CCONJ
gujaf-58	56	70	residual	residual	ADJ
gujaf-58	56	71	agency	agency	NOUN
gujaf-58	56	72	costs	cost	NOUN
gujaf-58	56	73	.	.	PUNCT
gujaf-58	57	1	consequently	consequently	ADV
gujaf-58	57	2	,	,	PUNCT
gujaf-58	57	3	battilossi	battilossi	ADJ
gujaf-58	57	4	(	(	PUNCT
gujaf-58	57	5	2003	2003	NUM
gujaf-58	57	6	)	)	PUNCT
gujaf-58	57	7	proposed	propose	VERB
gujaf-58	57	8	that	that	SCONJ
gujaf-58	57	9	to	to	PART
gujaf-58	57	10	address	address	VERB
gujaf-58	57	11	the	the	DET
gujaf-58	57	12	key	key	ADJ
gujaf-58	57	13	issues	issue	NOUN
gujaf-58	57	14	regarding	regard	VERB
gujaf-58	57	15	managers	manager	NOUN
gujaf-58	57	16	opportunistic	opportunistic	ADJ
gujaf-58	57	17	behaviours	behaviour	NOUN
gujaf-58	57	18	within	within	ADP
gujaf-58	57	19	the	the	DET
gujaf-58	57	20	agency	agency	NOUN
gujaf-58	57	21	theory	theory	NOUN
gujaf-58	57	22	,	,	PUNCT
gujaf-58	57	23	the	the	DET
gujaf-58	57	24	composition	composition	NOUN
gujaf-58	57	25	of	of	ADP
gujaf-58	57	26	directors	director	NOUN
gujaf-58	57	27	which	which	PRON
gujaf-58	57	28	is	be	AUX
gujaf-58	57	29	a	a	DET
gujaf-58	57	30	key	key	ADJ
gujaf-58	57	31	cg	cg	NOUN
gujaf-58	57	32	attribute	attribute	NOUN
gujaf-58	57	33	should	should	AUX
gujaf-58	57	34	be	be	AUX
gujaf-58	57	35	made	make	VERB
gujaf-58	57	36	up	up	ADP
gujaf-58	57	37	of	of	ADP
gujaf-58	57	38	more	more	ADJ
gujaf-58	57	39	non	non	ADJ
gujaf-58	57	40	executive	executive	ADJ
gujaf-58	57	41	directors	director	NOUN
gujaf-58	57	42	so	so	SCONJ
gujaf-58	57	43	as	as	SCONJ
gujaf-58	57	44	to	to	PART
gujaf-58	57	45	reduce	reduce	VERB
gujaf-58	57	46	the	the	DET
gujaf-58	57	47	conflict	conflict	NOUN
gujaf-58	57	48	of	of	ADP
gujaf-58	57	49	interest	interest	NOUN
gujaf-58	57	50	and	and	CCONJ
gujaf-58	57	51	ensure	ensure	VERB
gujaf-58	57	52	board	board	NOUN
gujaf-58	57	53	independence	independence	NOUN
gujaf-58	57	54	in	in	ADP
gujaf-58	57	55	monitoring	monitoring	NOUN
gujaf-58	57	56	and	and	CCONJ
gujaf-58	57	57	passing	pass	VERB
gujaf-58	57	58	fair	fair	ADJ
gujaf-58	57	59	judgment	judgment	NOUN
gujaf-58	57	60	on	on	ADP
gujaf-58	57	61	management	management	NOUN
gujaf-58	57	62	.	.	PUNCT
gujaf-58	58	1	additionally	additionally	ADV
gujaf-58	58	2	,	,	PUNCT
gujaf-58	58	3	the	the	DET
gujaf-58	58	4	non	non	PROPN
gujaf-58	58	5	ceo	ceo	PROPN
gujaf-58	58	6	duality	duality	NOUN
gujaf-58	58	7	should	should	AUX
gujaf-58	58	8	be	be	AUX
gujaf-58	58	9	enforced	enforce	VERB
gujaf-58	58	10	to	to	PART
gujaf-58	58	11	reduce	reduce	VERB
gujaf-58	58	12	the	the	DET
gujaf-58	58	13	possibility	possibility	NOUN
gujaf-58	58	14	of	of	ADP
gujaf-58	58	15	concentration	concentration	NOUN
gujaf-58	58	16	of	of	ADP
gujaf-58	58	17	power	power	NOUN
gujaf-58	58	18	in	in	ADP
gujaf-58	58	19	one	one	NUM
gujaf-58	58	20	individual	individual	NOUN
gujaf-58	58	21	thereby	thereby	ADV
gujaf-58	58	22	reducing	reduce	VERB
gujaf-58	58	23	undue	undue	ADJ
gujaf-58	58	24	influence	influence	NOUN
gujaf-58	58	25	of	of	ADP
gujaf-58	58	26	any	any	DET
gujaf-58	58	27	particular	particular	ADJ
gujaf-58	58	28	management	management	NOUN
gujaf-58	58	29	and	and	CCONJ
gujaf-58	58	30	board	board	NOUN
gujaf-58	58	31	members	member	NOUN
gujaf-58	58	32	.	.	PUNCT
gujaf-58	59	1	various	various	ADJ
gujaf-58	59	2	empirical	empirical	ADJ
gujaf-58	59	3	studies	study	NOUN
gujaf-58	59	4	on	on	ADP
gujaf-58	59	5	the	the	DET
gujaf-58	59	6	effect	effect	NOUN
gujaf-58	59	7	of	of	ADP
gujaf-58	59	8	cg	cg	NOUN
gujaf-58	59	9	on	on	ADP
gujaf-58	59	10	corporate	corporate	ADJ
gujaf-58	59	11	organizations	organization	NOUN
gujaf-58	59	12	performance	performance	NOUN
gujaf-58	59	13	had	have	AUX
gujaf-58	59	14	presented	present	VERB
gujaf-58	59	15	three	three	NUM
gujaf-58	59	16	divergent	divergent	ADJ
gujaf-58	59	17	results	result	NOUN
gujaf-58	59	18	.	.	PUNCT
gujaf-58	60	1	specifically	specifically	ADV
gujaf-58	60	2	,	,	PUNCT
gujaf-58	60	3	some	some	DET
gujaf-58	60	4	studies	study	NOUN
gujaf-58	60	5	outrightly	outrightly	ADV
gujaf-58	60	6	maintained	maintain	VERB
gujaf-58	60	7	that	that	SCONJ
gujaf-58	60	8	there	there	PRON
gujaf-58	60	9	were	be	VERB
gujaf-58	60	10	no	no	DET
gujaf-58	60	11	effect	effect	NOUN
gujaf-58	60	12	at	at	ADV
gujaf-58	60	13	all	all	ADV
gujaf-58	60	14	;	;	PUNCT
gujaf-58	60	15	while	while	SCONJ
gujaf-58	60	16	others	other	NOUN
gujaf-58	60	17	reported	report	VERB
gujaf-58	60	18	negative	negative	ADJ
gujaf-58	60	19	effect	effect	NOUN
gujaf-58	60	20	meanwhile	meanwhile	ADV
gujaf-58	60	21	some	some	DET
gujaf-58	60	22	others	other	NOUN
gujaf-58	60	23	studies	study	NOUN
gujaf-58	60	24	still	still	ADV
gujaf-58	60	25	reported	report	VERB
gujaf-58	60	26	positive	positive	ADJ
gujaf-58	60	27	effect	effect	NOUN
gujaf-58	60	28	on	on	ADP
gujaf-58	60	29	banks	bank	NOUN
gujaf-58	60	30	performance	performance	NOUN
gujaf-58	60	31	.	.	PUNCT
gujaf-58	61	1	(	(	PUNCT
gujaf-58	61	2	falade	falade	NOUN
gujaf-58	61	3	et	et	PROPN
gujaf-58	61	4	al	al	PROPN
gujaf-58	61	5	.	.	PROPN
gujaf-58	61	6	2017	2017	NUM
gujaf-58	61	7	)	)	PUNCT
gujaf-58	61	8	.	.	PUNCT
gujaf-58	62	1	oso	oso	PROPN
gujaf-58	62	2	and	and	CCONJ
gujaf-58	62	3	semiu	semiu	PROPN
gujaf-58	62	4	(	(	PUNCT
gujaf-58	62	5	2012	2012	NUM
gujaf-58	62	6	)	)	PUNCT
gujaf-58	62	7	investigated	investigate	VERB
gujaf-58	62	8	cg	cg	NOUN
gujaf-58	62	9	in	in	ADP
gujaf-58	62	10	terms	term	NOUN
gujaf-58	62	11	of	of	ADP
gujaf-58	62	12	ensuring	ensure	VERB
gujaf-58	62	13	effective	effective	ADJ
gujaf-58	62	14	corporate	corporate	ADJ
gujaf-58	62	15	communication	communication	NOUN
gujaf-58	62	16	to	to	PART
gujaf-58	62	17	achieve	achieve	VERB
gujaf-58	62	18	corporate	corporate	ADJ
gujaf-58	62	19	accountability	accountability	NOUN
gujaf-58	62	20	and	and	CCONJ
gujaf-58	62	21	stakeholders‟	stakeholders‟	VERB
gujaf-58	62	22	confidence	confidence	NOUN
gujaf-58	62	23	in	in	ADP
gujaf-58	62	24	the	the	DET
gujaf-58	62	25	operations	operation	NOUN
gujaf-58	62	26	of	of	ADP
gujaf-58	62	27	firms	firm	NOUN
gujaf-58	62	28	.	.	PUNCT
gujaf-58	63	1	a	a	DET
gujaf-58	63	2	qualitative	qualitative	ADJ
gujaf-58	63	3	study	study	NOUN
gujaf-58	63	4	was	be	AUX
gujaf-58	63	5	carried	carry	VERB
gujaf-58	63	6	out	out	ADP
gujaf-58	63	7	while	while	SCONJ
gujaf-58	63	8	,	,	PUNCT
gujaf-58	63	9	materials	material	NOUN
gujaf-58	63	10	for	for	ADP
gujaf-58	63	11	the	the	DET
gujaf-58	63	12	analysis	analysis	NOUN
gujaf-58	63	13	were	be	AUX
gujaf-58	63	14	obtained	obtain	VERB
gujaf-58	63	15	from	from	ADP
gujaf-58	63	16	secondary	secondary	ADJ
gujaf-58	63	17	source	source	NOUN
gujaf-58	63	18	.	.	PUNCT
gujaf-58	64	1	the	the	DET
gujaf-58	64	2	main	main	ADJ
gujaf-58	64	3	findings	finding	NOUN
gujaf-58	64	4	from	from	ADP
gujaf-58	64	5	the	the	DET
gujaf-58	64	6	paper	paper	NOUN
gujaf-58	64	7	noted	note	VERB
gujaf-58	64	8	that	that	SCONJ
gujaf-58	64	9	public	public	ADJ
gujaf-58	64	10	relations	relation	NOUN
gujaf-58	64	11	in	in	ADP
gujaf-58	64	12	form	form	NOUN
gujaf-58	64	13	of	of	ADP
gujaf-58	64	14	disclosure	disclosure	NOUN
gujaf-58	64	15	,	,	PUNCT
gujaf-58	64	16	openness	openness	NOUN
gujaf-58	64	17	of	of	ADP
gujaf-58	64	18	corporate	corporate	ADJ
gujaf-58	64	19	communication	communication	NOUN
gujaf-58	64	20	strategies	strategy	NOUN
gujaf-58	64	21	are	be	AUX
gujaf-58	64	22	essential	essential	ADJ
gujaf-58	64	23	in	in	ADP
gujaf-58	64	24	realising	realise	VERB
gujaf-58	64	25	the	the	DET
gujaf-58	64	26	objectives	objective	NOUN
gujaf-58	64	27	of	of	ADP
gujaf-58	64	28	cg	cg	NOUN
gujaf-58	64	29	and	and	CCONJ
gujaf-58	64	30	that	that	SCONJ
gujaf-58	64	31	the	the	DET
gujaf-58	64	32	utilization	utilization	NOUN
gujaf-58	64	33	of	of	ADP
gujaf-58	64	34	such	such	ADJ
gujaf-58	64	35	strategies	strategy	NOUN
gujaf-58	64	36	will	will	AUX
gujaf-58	64	37	facilitate	facilitate	VERB
gujaf-58	64	38	better	well	ADJ
gujaf-58	64	39	participation	participation	NOUN
gujaf-58	64	40	by	by	ADP
gujaf-58	64	41	various	various	ADJ
gujaf-58	64	42	stakeholders	stakeholder	NOUN
gujaf-58	64	43	,	,	PUNCT
gujaf-58	64	44	stimulate	stimulate	VERB
gujaf-58	64	45	mutual	mutual	ADJ
gujaf-58	64	46	understanding	understanding	NOUN
gujaf-58	64	47	,	,	PUNCT
gujaf-58	64	48	build	build	VERB
gujaf-58	64	49	social	social	ADJ
gujaf-58	64	50	support	support	NOUN
gujaf-58	64	51	and	and	CCONJ
gujaf-58	64	52	ensure	ensure	VERB
gujaf-58	64	53	better	well	ADJ
gujaf-58	64	54	gusau	gusau	ADJ
gujaf-58	64	55	journal	journal	NOUN
gujaf-58	64	56	of	of	ADP
gujaf-58	64	57	accounting	accounting	NOUN
gujaf-58	64	58	and	and	CCONJ
gujaf-58	64	59	finance	finance	NOUN
gujaf-58	64	60	,	,	PUNCT
gujaf-58	64	61	vol	vol	NOUN
gujaf-58	64	62	.	.	PROPN
gujaf-58	64	63	2	2	NUM
gujaf-58	64	64	,	,	PUNCT
gujaf-58	64	65	issue	issue	NOUN
gujaf-58	64	66	1	1	NUM
gujaf-58	64	67	,	,	PUNCT
gujaf-58	64	68	april	april	PROPN
gujaf-58	64	69	,	,	PUNCT
gujaf-58	64	70	2021	2021	NUM
gujaf-58	64	71	6	6	NUM
gujaf-58	64	72	accountability	accountability	NOUN
gujaf-58	64	73	and	and	CCONJ
gujaf-58	64	74	openness	openness	NOUN
gujaf-58	64	75	.	.	PUNCT
gujaf-58	65	1	such	such	ADJ
gujaf-58	65	2	strategies	strategy	NOUN
gujaf-58	65	3	would	would	AUX
gujaf-58	65	4	also	also	ADV
gujaf-58	65	5	help	help	VERB
gujaf-58	65	6	in	in	ADP
gujaf-58	65	7	attitude	attitude	NOUN
gujaf-58	65	8	and	and	CCONJ
gujaf-58	65	9	behavioural	behavioural	ADJ
gujaf-58	65	10	change	change	NOUN
gujaf-58	65	11	required	require	VERB
gujaf-58	65	12	to	to	PART
gujaf-58	65	13	instill	instill	VERB
gujaf-58	65	14	in	in	ADP
gujaf-58	65	15	the	the	DET
gujaf-58	65	16	operators	operator	NOUN
gujaf-58	65	17	of	of	ADP
gujaf-58	65	18	corporate	corporate	ADJ
gujaf-58	65	19	organizations	organization	NOUN
gujaf-58	65	20	the	the	DET
gujaf-58	65	21	best	good	ADJ
gujaf-58	65	22	practice	practice	NOUN
gujaf-58	65	23	enshrined	enshrine	VERB
gujaf-58	65	24	in	in	ADP
gujaf-58	65	25	cg	cg	NOUN
gujaf-58	65	26	codes	code	NOUN
gujaf-58	65	27	.	.	PUNCT
gujaf-58	66	1	okoye	okoye	PROPN
gujaf-58	66	2	et	et	PROPN
gujaf-58	66	3	,	,	PUNCT
gujaf-58	66	4	al	al	PROPN
gujaf-58	66	5	.	.	PROPN
gujaf-58	66	6	(	(	PUNCT
gujaf-58	66	7	2020	2020	NUM
gujaf-58	66	8	)	)	PUNCT
gujaf-58	66	9	studied	study	VERB
gujaf-58	66	10	the	the	DET
gujaf-58	66	11	relationship	relationship	NOUN
gujaf-58	66	12	between	between	ADP
gujaf-58	66	13	practices	practice	NOUN
gujaf-58	66	14	of	of	ADP
gujaf-58	66	15	governance	governance	NOUN
gujaf-58	66	16	and	and	CCONJ
gujaf-58	66	17	profitability	profitability	NOUN
gujaf-58	66	18	of	of	ADP
gujaf-58	66	19	nigeria	nigeria	PROPN
gujaf-58	66	20	banks	bank	NOUN
gujaf-58	66	21	with	with	ADP
gujaf-58	66	22	return	return	NOUN
gujaf-58	66	23	on	on	ADP
gujaf-58	66	24	equity	equity	NOUN
gujaf-58	66	25	as	as	ADP
gujaf-58	66	26	one	one	NUM
gujaf-58	66	27	of	of	ADP
gujaf-58	66	28	the	the	DET
gujaf-58	66	29	proxy	proxy	NOUN
gujaf-58	66	30	for	for	ADP
gujaf-58	66	31	financial	financial	ADJ
gujaf-58	66	32	performance	performance	NOUN
gujaf-58	66	33	.	.	PUNCT
gujaf-58	67	1	the	the	DET
gujaf-58	67	2	study	study	NOUN
gujaf-58	67	3	adopted	adopt	VERB
gujaf-58	67	4	the	the	DET
gujaf-58	67	5	size	size	NOUN
gujaf-58	67	6	of	of	ADP
gujaf-58	67	7	the	the	DET
gujaf-58	67	8	board	board	NOUN
gujaf-58	67	9	and	and	CCONJ
gujaf-58	67	10	director	director	NOUN
gujaf-58	67	11	equities	equity	NOUN
gujaf-58	67	12	as	as	ADP
gujaf-58	67	13	proxy	proxy	NOUN
gujaf-58	67	14	for	for	ADP
gujaf-58	67	15	corporate	corporate	ADJ
gujaf-58	67	16	governance	governance	NOUN
gujaf-58	67	17	with	with	ADP
gujaf-58	67	18	firm	firm	ADJ
gujaf-58	67	19	size	size	NOUN
gujaf-58	67	20	as	as	ADP
gujaf-58	67	21	control	control	NOUN
gujaf-58	67	22	variable	variable	NOUN
gujaf-58	67	23	.	.	PUNCT
gujaf-58	68	1	using	use	VERB
gujaf-58	68	2	the	the	DET
gujaf-58	68	3	generalised	generalise	VERB
gujaf-58	68	4	moments	moment	NOUN
gujaf-58	68	5	method	method	NOUN
gujaf-58	68	6	(	(	PUNCT
gujaf-58	68	7	gmm	gmm	PROPN
gujaf-58	68	8	)	)	PUNCT
gujaf-58	68	9	,	,	PUNCT
gujaf-58	68	10	the	the	DET
gujaf-58	68	11	study	study	NOUN
gujaf-58	68	12	found	find	VERB
gujaf-58	68	13	that	that	SCONJ
gujaf-58	68	14	governance	governance	NOUN
gujaf-58	68	15	in	in	ADP
gujaf-58	68	16	banks	bank	NOUN
gujaf-58	68	17	has	have	VERB
gujaf-58	68	18	a	a	DET
gujaf-58	68	19	strong	strong	ADJ
gujaf-58	68	20	effect	effect	NOUN
gujaf-58	68	21	on	on	ADP
gujaf-58	68	22	financial	financial	ADJ
gujaf-58	68	23	performance	performance	NOUN
gujaf-58	68	24	as	as	SCONJ
gujaf-58	68	25	measured	measure	VERB
gujaf-58	68	26	by	by	ADP
gujaf-58	68	27	return	return	NOUN
gujaf-58	68	28	on	on	ADP
gujaf-58	68	29	equity	equity	NOUN
gujaf-58	68	30	.	.	PUNCT
gujaf-58	69	1	however	however	ADV
gujaf-58	69	2	,	,	PUNCT
gujaf-58	69	3	the	the	DET
gujaf-58	69	4	coverage	coverage	NOUN
gujaf-58	69	5	of	of	ADP
gujaf-58	69	6	the	the	DET
gujaf-58	69	7	study	study	NOUN
gujaf-58	69	8	was	be	AUX
gujaf-58	69	9	limited	limit	VERB
gujaf-58	69	10	to	to	ADP
gujaf-58	69	11	board	board	NOUN
gujaf-58	69	12	size	size	NOUN
gujaf-58	69	13	and	and	CCONJ
gujaf-58	69	14	directors	director	NOUN
gujaf-58	69	15	stake	stake	NOUN
gujaf-58	69	16	alone	alone	ADJ
gujaf-58	69	17	as	as	ADP
gujaf-58	69	18	proxy	proxy	NOUN
gujaf-58	69	19	for	for	ADP
gujaf-58	69	20	corporate	corporate	ADJ
gujaf-58	69	21	governance	governance	NOUN
gujaf-58	69	22	.	.	PUNCT
gujaf-58	70	1	these	these	PRON
gujaf-58	70	2	do	do	AUX
gujaf-58	70	3	not	not	PART
gujaf-58	70	4	represent	represent	VERB
gujaf-58	70	5	the	the	DET
gujaf-58	70	6	full	full	ADJ
gujaf-58	70	7	spectrum	spectrum	NOUN
gujaf-58	70	8	of	of	ADP
gujaf-58	70	9	corporate	corporate	ADJ
gujaf-58	70	10	governance	governance	NOUN
gujaf-58	70	11	mechanisms	mechanism	NOUN
gujaf-58	70	12	which	which	PRON
gujaf-58	70	13	the	the	DET
gujaf-58	70	14	current	current	ADJ
gujaf-58	70	15	study	study	NOUN
gujaf-58	70	16	seeks	seek	VERB
gujaf-58	70	17	to	to	PART
gujaf-58	70	18	explore	explore	VERB
gujaf-58	70	19	.	.	PUNCT
gujaf-58	71	1	in	in	ADP
gujaf-58	71	2	the	the	DET
gujaf-58	71	3	same	same	ADJ
gujaf-58	71	4	vane	vane	NOUN
gujaf-58	71	5	kyere	kyere	PROPN
gujaf-58	71	6	and	and	CCONJ
gujaf-58	71	7	ausloos	ausloos	PROPN
gujaf-58	71	8	(	(	PUNCT
gujaf-58	71	9	2020	2020	NUM
gujaf-58	71	10	)	)	PUNCT
gujaf-58	71	11	also	also	ADV
gujaf-58	71	12	reviewed	review	VERB
gujaf-58	71	13	the	the	DET
gujaf-58	71	14	impact	impact	NOUN
gujaf-58	71	15	of	of	ADP
gujaf-58	71	16	good	good	ADJ
gujaf-58	71	17	corporate	corporate	ADJ
gujaf-58	71	18	governance	governance	NOUN
gujaf-58	71	19	on	on	ADP
gujaf-58	71	20	performance	performance	NOUN
gujaf-58	71	21	of	of	ADP
gujaf-58	71	22	two	two	NUM
gujaf-58	71	23	hundred	hundred	NUM
gujaf-58	71	24	and	and	CCONJ
gujaf-58	71	25	fifty	fifty	NUM
gujaf-58	71	26	-	-	PUNCT
gujaf-58	71	27	two	two	NUM
gujaf-58	71	28	(	(	PUNCT
gujaf-58	71	29	252	252	NUM
gujaf-58	71	30	)	)	PUNCT
gujaf-58	71	31	nonfinancial	nonfinancial	ADJ
gujaf-58	71	32	firms	firm	NOUN
gujaf-58	71	33	listed	list	VERB
gujaf-58	71	34	on	on	ADP
gujaf-58	71	35	the	the	DET
gujaf-58	71	36	london	london	PROPN
gujaf-58	71	37	stock	stock	NOUN
gujaf-58	71	38	exchange	exchange	NOUN
gujaf-58	71	39	.	.	PUNCT
gujaf-58	72	1	the	the	DET
gujaf-58	72	2	study	study	NOUN
gujaf-58	72	3	examined	examine	VERB
gujaf-58	72	4	five	five	NUM
gujaf-58	72	5	corporate	corporate	ADJ
gujaf-58	72	6	governance	governance	NOUN
gujaf-58	72	7	mechanisms	mechanism	NOUN
gujaf-58	72	8	using	use	VERB
gujaf-58	72	9	two	two	NUM
gujaf-58	72	10	financial	financial	ADJ
gujaf-58	72	11	performance	performance	NOUN
gujaf-58	72	12	proxies	proxy	NOUN
gujaf-58	72	13	of	of	ADP
gujaf-58	72	14	tobin‟s	tobin‟s	X
gujaf-58	72	15	q	q	X
gujaf-58	72	16	and	and	CCONJ
gujaf-58	72	17	return	return	VERB
gujaf-58	72	18	on	on	ADP
gujaf-58	72	19	assets	asset	NOUN
gujaf-58	72	20	.	.	PUNCT
gujaf-58	73	1	adopting	adopt	VERB
gujaf-58	73	2	cross	cross	NOUN
gujaf-58	73	3	sections	section	NOUN
gujaf-58	73	4	regression	regression	NOUN
gujaf-58	73	5	methodology	methodology	NOUN
gujaf-58	73	6	.	.	PUNCT
gujaf-58	74	1	the	the	DET
gujaf-58	74	2	study	study	NOUN
gujaf-58	74	3	recorded	record	VERB
gujaf-58	74	4	positive	positive	ADJ
gujaf-58	74	5	,	,	PUNCT
gujaf-58	74	6	negative	negative	ADJ
gujaf-58	74	7	and	and	CCONJ
gujaf-58	74	8	in	in	ADP
gujaf-58	74	9	some	some	DET
gujaf-58	74	10	cases	case	NOUN
gujaf-58	74	11	non	non	ADJ
gujaf-58	74	12	effect	effect	NOUN
gujaf-58	74	13	on	on	ADP
gujaf-58	74	14	performance	performance	NOUN
gujaf-58	74	15	thus	thus	ADV
gujaf-58	74	16	providing	provide	VERB
gujaf-58	74	17	a	a	DET
gujaf-58	74	18	mixed	mixed	ADJ
gujaf-58	74	19	findings	finding	NOUN
gujaf-58	74	20	makings	making	VERB
gujaf-58	74	21	studies	study	NOUN
gujaf-58	74	22	in	in	ADP
gujaf-58	74	23	this	this	DET
gujaf-58	74	24	field	field	NOUN
gujaf-58	74	25	inconclusive	inconclusive	ADJ
gujaf-58	74	26	kowalewski	kowalewski	NOUN
gujaf-58	74	27	,	,	PUNCT
gujaf-58	74	28	o.	o.	PROPN
gujaf-58	74	29	(	(	PUNCT
gujaf-58	74	30	2012	2012	NUM
gujaf-58	74	31	)	)	PUNCT
gujaf-58	74	32	studied	study	VERB
gujaf-58	74	33	the	the	DET
gujaf-58	74	34	impact	impact	NOUN
gujaf-58	74	35	of	of	ADP
gujaf-58	74	36	governance	governance	NOUN
gujaf-58	74	37	on	on	ADP
gujaf-58	74	38	the	the	DET
gujaf-58	74	39	performance	performance	NOUN
gujaf-58	74	40	of	of	ADP
gujaf-58	74	41	privately	privately	ADV
gujaf-58	74	42	defined	define	VERB
gujaf-58	74	43	contribution	contribution	NOUN
gujaf-58	74	44	pension	pension	NOUN
gujaf-58	74	45	plans	plan	NOUN
gujaf-58	74	46	using	use	VERB
gujaf-58	74	47	a	a	DET
gujaf-58	74	48	hand	hand	NOUN
gujaf-58	74	49	collected	collect	VERB
gujaf-58	74	50	data	datum	NOUN
gujaf-58	74	51	set	set	VERB
gujaf-58	74	52	with	with	ADP
gujaf-58	74	53	yearly	yearly	ADJ
gujaf-58	74	54	information	information	NOUN
gujaf-58	74	55	on	on	ADP
gujaf-58	74	56	all	all	DET
gujaf-58	74	57	polish	polish	ADJ
gujaf-58	74	58	pension	pension	NOUN
gujaf-58	74	59	funds	fund	NOUN
gujaf-58	74	60	for	for	ADP
gujaf-58	74	61	the	the	DET
gujaf-58	74	62	years	year	NOUN
gujaf-58	74	63	1999–2010	1999–2010	NUM
gujaf-58	74	64	.	.	PUNCT
gujaf-58	75	1	two	two	NUM
gujaf-58	75	2	different	different	ADJ
gujaf-58	75	3	sets	set	NOUN
gujaf-58	75	4	of	of	ADP
gujaf-58	75	5	variables	variable	NOUN
gujaf-58	75	6	were	be	AUX
gujaf-58	75	7	used	use	VERB
gujaf-58	75	8	on	on	ADP
gujaf-58	75	9	governance	governance	NOUN
gujaf-58	75	10	factors	factor	NOUN
gujaf-58	75	11	,	,	PUNCT
gujaf-58	75	12	to	to	PART
gujaf-58	75	13	measure	measure	VERB
gujaf-58	75	14	the	the	DET
gujaf-58	75	15	performance	performance	NOUN
gujaf-58	75	16	of	of	ADP
gujaf-58	75	17	the	the	DET
gujaf-58	75	18	pension	pension	NOUN
gujaf-58	75	19	funds	fund	NOUN
gujaf-58	75	20	.	.	PUNCT
gujaf-58	76	1	the	the	DET
gujaf-58	76	2	return	return	NOUN
gujaf-58	76	3	on	on	ADP
gujaf-58	76	4	the	the	DET
gujaf-58	76	5	pension‟s	pension‟s	ADJ
gujaf-58	76	6	unit	unit	NOUN
gujaf-58	76	7	and	and	CCONJ
gujaf-58	76	8	sharp	sharp	ADJ
gujaf-58	76	9	ratio	ratio	NOUN
gujaf-58	76	10	were	be	AUX
gujaf-58	76	11	adopted	adopt	VERB
gujaf-58	76	12	while	while	SCONJ
gujaf-58	76	13	monthly	monthly	ADJ
gujaf-58	76	14	information	information	NOUN
gujaf-58	76	15	on	on	ADP
gujaf-58	76	16	the	the	DET
gujaf-58	76	17	pension‟s	pension‟	NOUN
gujaf-58	76	18	unit	unit	NOUN
gujaf-58	76	19	return	return	NOUN
gujaf-58	76	20	and	and	CCONJ
gujaf-58	76	21	polish	polish	PROPN
gujaf-58	76	22	t	t	PROPN
gujaf-58	76	23	-	-	PUNCT
gujaf-58	76	24	bills	bill	NOUN
gujaf-58	76	25	are	be	AUX
gujaf-58	76	26	used	use	VERB
gujaf-58	76	27	as	as	ADP
gujaf-58	76	28	risk	risk	NOUN
gujaf-58	76	29	-	-	PUNCT
gujaf-58	76	30	free	free	ADJ
gujaf-58	76	31	assets	asset	NOUN
gujaf-58	76	32	.	.	PUNCT
gujaf-58	77	1	the	the	DET
gujaf-58	77	2	second	second	ADJ
gujaf-58	77	3	set	set	NOUN
gujaf-58	77	4	of	of	ADP
gujaf-58	77	5	variables	variable	NOUN
gujaf-58	77	6	employed	employ	VERB
gujaf-58	77	7	measured	measure	VERB
gujaf-58	77	8	the	the	DET
gujaf-58	77	9	economic	economic	ADJ
gujaf-58	77	10	performance	performance	NOUN
gujaf-58	77	11	of	of	ADP
gujaf-58	77	12	the	the	DET
gujaf-58	77	13	pension	pension	NOUN
gujaf-58	77	14	fund	fund	NOUN
gujaf-58	77	15	firm	firm	NOUN
gujaf-58	77	16	(	(	PUNCT
gujaf-58	77	17	ptes	pte	NOUN
gujaf-58	77	18	)	)	PUNCT
gujaf-58	77	19	.	.	PUNCT
gujaf-58	78	1	return	return	VERB
gujaf-58	78	2	on	on	ADP
gujaf-58	78	3	equity	equity	NOUN
gujaf-58	78	4	(	(	PUNCT
gujaf-58	78	5	roe	roe	PROPN
gujaf-58	78	6	)	)	PUNCT
gujaf-58	78	7	was	be	AUX
gujaf-58	78	8	used	use	VERB
gujaf-58	78	9	as	as	ADP
gujaf-58	78	10	one	one	NUM
gujaf-58	78	11	of	of	ADP
gujaf-58	78	12	the	the	DET
gujaf-58	78	13	proxies	proxy	NOUN
gujaf-58	78	14	for	for	ADP
gujaf-58	78	15	profitability‟s	profitability‟s	ADJ
gujaf-58	78	16	measures	measure	NOUN
gujaf-58	78	17	.	.	PUNCT
gujaf-58	79	1	regressions	regression	NOUN
gujaf-58	79	2	were	be	AUX
gujaf-58	79	3	run	run	VERB
gujaf-58	79	4	by	by	ADP
gujaf-58	79	5	ordinary	ordinary	ADJ
gujaf-58	79	6	least	least	ADJ
gujaf-58	79	7	square	square	ADJ
gujaf-58	79	8	(	(	PUNCT
gujaf-58	79	9	ols	ol	NOUN
gujaf-58	79	10	)	)	PUNCT
gujaf-58	79	11	,	,	PUNCT
gujaf-58	79	12	with	with	ADP
gujaf-58	79	13	the	the	DET
gujaf-58	79	14	fixed	fix	VERB
gujaf-58	79	15	-	-	PUNCT
gujaf-58	79	16	effects	effect	NOUN
gujaf-58	79	17	model	model	NOUN
gujaf-58	79	18	,	,	PUNCT
gujaf-58	79	19	and	and	CCONJ
gujaf-58	79	20	the	the	DET
gujaf-58	79	21	tobit	tobit	NOUN
gujaf-58	79	22	model	model	NOUN
gujaf-58	79	23	while	while	SCONJ
gujaf-58	79	24	the	the	DET
gujaf-58	79	25	study	study	NOUN
gujaf-58	79	26	shows	show	VERB
gujaf-58	79	27	that	that	SCONJ
gujaf-58	79	28	the	the	DET
gujaf-58	79	29	external	external	ADJ
gujaf-58	79	30	and	and	CCONJ
gujaf-58	79	31	internal	internal	ADJ
gujaf-58	79	32	governance	governance	NOUN
gujaf-58	79	33	mechanisms	mechanism	NOUN
gujaf-58	79	34	in	in	ADP
gujaf-58	79	35	pension	pension	NOUN
gujaf-58	79	36	plans	plan	NOUN
gujaf-58	79	37	have	have	VERB
gujaf-58	79	38	weak	weak	ADJ
gujaf-58	79	39	impact	impact	NOUN
gujaf-58	79	40	on	on	ADP
gujaf-58	79	41	the	the	DET
gujaf-58	79	42	performance	performance	NOUN
gujaf-58	79	43	of	of	ADP
gujaf-58	79	44	the	the	DET
gujaf-58	79	45	polish	polish	ADJ
gujaf-58	79	46	pension	pension	NOUN
gujaf-58	79	47	funds	fund	NOUN
gujaf-58	79	48	.	.	PUNCT
gujaf-58	80	1	ashenafi	ashenafi	PROPN
gujaf-58	80	2	,	,	PUNCT
gujaf-58	80	3	kelifa	kelifa	PROPN
gujaf-58	80	4	and	and	CCONJ
gujaf-58	80	5	yodit	yodit	PROPN
gujaf-58	80	6	(	(	PUNCT
gujaf-58	80	7	2013	2013	NUM
gujaf-58	80	8	)	)	PUNCT
gujaf-58	80	9	examined	examine	VERB
gujaf-58	80	10	the	the	DET
gujaf-58	80	11	cg	cg	NOUN
gujaf-58	80	12	mechanisms	mechanism	NOUN
gujaf-58	80	13	and	and	CCONJ
gujaf-58	80	14	their	their	PRON
gujaf-58	80	15	impact	impact	NOUN
gujaf-58	80	16	on	on	ADP
gujaf-58	80	17	performance	performance	NOUN
gujaf-58	80	18	of	of	ADP
gujaf-58	80	19	ethiopian‟s	ethiopian‟s	NOUN
gujaf-58	80	20	commercial	commercial	ADJ
gujaf-58	80	21	banks	bank	NOUN
gujaf-58	80	22	.	.	PUNCT
gujaf-58	81	1	the	the	DET
gujaf-58	81	2	banks	bank	NOUN
gujaf-58	81	3	financial	financial	ADJ
gujaf-58	81	4	data	datum	NOUN
gujaf-58	81	5	employed	employ	VERB
gujaf-58	81	6	covered	cover	VERB
gujaf-58	81	7	a	a	DET
gujaf-58	81	8	period	period	NOUN
gujaf-58	81	9	of	of	ADP
gujaf-58	81	10	2005	2005	NUM
gujaf-58	81	11	to	to	ADP
gujaf-58	81	12	2011	2011	NUM
gujaf-58	81	13	in	in	ADP
gujaf-58	81	14	an	an	DET
gujaf-58	81	15	economy	economy	NOUN
gujaf-58	81	16	without	without	ADP
gujaf-58	81	17	an	an	DET
gujaf-58	81	18	organised	organise	VERB
gujaf-58	81	19	stock	stock	NOUN
gujaf-58	81	20	exchange	exchange	NOUN
gujaf-58	81	21	.	.	PUNCT
gujaf-58	82	1	specifically	specifically	ADV
gujaf-58	82	2	,	,	PUNCT
gujaf-58	82	3	the	the	DET
gujaf-58	82	4	study	study	NOUN
gujaf-58	82	5	investigated	investigate	VERB
gujaf-58	82	6	the	the	DET
gujaf-58	82	7	relationship	relationship	NOUN
gujaf-58	82	8	between	between	ADP
gujaf-58	82	9	selected	select	VERB
gujaf-58	82	10	internal	internal	ADJ
gujaf-58	82	11	and	and	CCONJ
gujaf-58	82	12	external	external	ADJ
gujaf-58	82	13	cg	cg	NOUN
gujaf-58	82	14	mechanisms	mechanism	NOUN
gujaf-58	82	15	,	,	PUNCT
gujaf-58	82	16	and	and	CCONJ
gujaf-58	82	17	bank‟s	bank‟s	ADJ
gujaf-58	82	18	performance	performance	NOUN
gujaf-58	82	19	as	as	SCONJ
gujaf-58	82	20	measured	measure	VERB
gujaf-58	82	21	by	by	ADP
gujaf-58	82	22	return	return	NOUN
gujaf-58	82	23	on	on	ADP
gujaf-58	82	24	owners	owner	NOUN
gujaf-58	82	25	equity	equity	NOUN
gujaf-58	82	26	(	(	PUNCT
gujaf-58	82	27	roe	roe	PROPN
gujaf-58	82	28	)	)	PUNCT
gujaf-58	82	29	.	.	PUNCT
gujaf-58	83	1	the	the	DET
gujaf-58	83	2	study	study	NOUN
gujaf-58	83	3	used	use	VERB
gujaf-58	83	4	board	board	NOUN
gujaf-58	83	5	size	size	NOUN
gujaf-58	83	6	,	,	PUNCT
gujaf-58	83	7	audit	audit	NOUN
gujaf-58	83	8	committee	committee	NOUN
gujaf-58	83	9	,	,	PUNCT
gujaf-58	83	10	bank	bank	NOUN
gujaf-58	83	11	size	size	NOUN
gujaf-58	83	12	,	,	PUNCT
gujaf-58	83	13	as	as	ADP
gujaf-58	83	14	proxy	proxy	NOUN
gujaf-58	83	15	for	for	ADP
gujaf-58	83	16	internal	internal	ADJ
gujaf-58	83	17	governance	governance	NOUN
gujaf-58	83	18	mechanisms	mechanism	NOUN
gujaf-58	83	19	while	while	SCONJ
gujaf-58	83	20	capital	capital	NOUN
gujaf-58	83	21	adequacy	adequacy	NOUN
gujaf-58	83	22	ratio	ratio	NOUN
gujaf-58	83	23	(	(	PUNCT
gujaf-58	83	24	car	car	NOUN
gujaf-58	83	25	)	)	PUNCT
gujaf-58	83	26	,	,	PUNCT
gujaf-58	83	27	capital	capital	NOUN
gujaf-58	83	28	ratio	ratio	NOUN
gujaf-58	83	29	(	(	PUNCT
gujaf-58	83	30	cr	cr	NOUN
gujaf-58	83	31	)	)	PUNCT
gujaf-58	83	32	,	,	PUNCT
gujaf-58	83	33	loan	loan	NOUN
gujaf-58	83	34	to	to	ADP
gujaf-58	83	35	deposits	deposit	NOUN
gujaf-58	83	36	ratio	ratio	NOUN
gujaf-58	83	37	(	(	PUNCT
gujaf-58	83	38	ldr	ldr	PROPN
gujaf-58	83	39	)	)	PUNCT
gujaf-58	83	40	,	,	PUNCT
gujaf-58	83	41	and	and	CCONJ
gujaf-58	83	42	loan	loan	NOUN
gujaf-58	83	43	loss	loss	NOUN
gujaf-58	83	44	provision	provision	NOUN
gujaf-58	83	45	(	(	PUNCT
gujaf-58	83	46	llp	llp	PROPN
gujaf-58	83	47	)	)	PUNCT
gujaf-58	83	48	were	be	AUX
gujaf-58	83	49	used	use	VERB
gujaf-58	83	50	as	as	ADP
gujaf-58	83	51	proxy	proxy	NOUN
gujaf-58	83	52	for	for	ADP
gujaf-58	83	53	external	external	ADJ
gujaf-58	83	54	cg	cg	NOUN
gujaf-58	83	55	attributes	attribute	NOUN
gujaf-58	83	56	.	.	PUNCT
gujaf-58	84	1	findings	finding	NOUN
gujaf-58	84	2	from	from	ADP
gujaf-58	84	3	the	the	DET
gujaf-58	84	4	study	study	NOUN
gujaf-58	84	5	show	show	VERB
gujaf-58	84	6	that	that	SCONJ
gujaf-58	84	7	on	on	ADP
gujaf-58	84	8	the	the	DET
gujaf-58	84	9	internal	internal	ADJ
gujaf-58	84	10	governance	governance	NOUN
gujaf-58	84	11	variables	variable	NOUN
gujaf-58	84	12	,	,	PUNCT
gujaf-58	84	13	board	board	NOUN
gujaf-58	84	14	size	size	NOUN
gujaf-58	84	15	and	and	CCONJ
gujaf-58	84	16	availability	availability	NOUN
gujaf-58	84	17	of	of	ADP
gujaf-58	84	18	audit	audit	NOUN
gujaf-58	84	19	committee	committee	NOUN
gujaf-58	84	20	in	in	ADP
gujaf-58	84	21	the	the	DET
gujaf-58	84	22	board	board	NOUN
gujaf-58	84	23	had	have	VERB
gujaf-58	84	24	statistically	statistically	ADV
gujaf-58	84	25	significant	significant	ADJ
gujaf-58	84	26	negative	negative	ADJ
gujaf-58	84	27	effect	effect	NOUN
gujaf-58	84	28	on	on	ADP
gujaf-58	84	29	the	the	DET
gujaf-58	84	30	performance	performance	NOUN
gujaf-58	84	31	of	of	ADP
gujaf-58	84	32	the	the	DET
gujaf-58	84	33	banks	bank	NOUN
gujaf-58	84	34	while	while	SCONJ
gujaf-58	84	35	bank	bank	NOUN
gujaf-58	84	36	size	size	NOUN
gujaf-58	84	37	had	have	VERB
gujaf-58	84	38	statistically	statistically	ADV
gujaf-58	84	39	significant	significant	ADJ
gujaf-58	84	40	positive	positive	ADJ
gujaf-58	84	41	effect	effect	NOUN
gujaf-58	84	42	on	on	ADP
gujaf-58	84	43	roe	roe	NOUN
gujaf-58	84	44	.	.	PUNCT
gujaf-58	85	1	likewise	likewise	ADV
gujaf-58	85	2	,	,	PUNCT
gujaf-58	85	3	on	on	ADP
gujaf-58	85	4	the	the	DET
gujaf-58	85	5	external	external	ADJ
gujaf-58	85	6	cg	cg	NOUN
gujaf-58	85	7	mechanisms	mechanism	NOUN
gujaf-58	85	8	,	,	PUNCT
gujaf-58	85	9	capital	capital	NOUN
gujaf-58	85	10	adequacy	adequacy	NOUN
gujaf-58	85	11	ratio	ratio	NOUN
gujaf-58	85	12	had	have	VERB
gujaf-58	85	13	statistically	statistically	ADV
gujaf-58	85	14	significant	significant	ADJ
gujaf-58	85	15	gusau	gusau	ADJ
gujaf-58	85	16	journal	journal	NOUN
gujaf-58	85	17	of	of	ADP
gujaf-58	85	18	accounting	accounting	NOUN
gujaf-58	85	19	and	and	CCONJ
gujaf-58	85	20	finance	finance	NOUN
gujaf-58	85	21	,	,	PUNCT
gujaf-58	85	22	vol	vol	NOUN
gujaf-58	85	23	.	.	PROPN
gujaf-58	85	24	2	2	NUM
gujaf-58	85	25	,	,	PUNCT
gujaf-58	85	26	issue	issue	NOUN
gujaf-58	85	27	1	1	NUM
gujaf-58	85	28	,	,	PUNCT
gujaf-58	85	29	april	april	PROPN
gujaf-58	85	30	,	,	PUNCT
gujaf-58	85	31	2021	2021	NUM
gujaf-58	85	32	7	7	NUM
gujaf-58	85	33	positive	positive	ADJ
gujaf-58	85	34	effect	effect	NOUN
gujaf-58	85	35	on	on	ADP
gujaf-58	85	36	roe	roe	NOUN
gujaf-58	85	37	while	while	SCONJ
gujaf-58	85	38	absence	absence	NOUN
gujaf-58	85	39	of	of	ADP
gujaf-58	85	40	an	an	DET
gujaf-58	85	41	organized	organize	VERB
gujaf-58	85	42	stock	stock	NOUN
gujaf-58	85	43	exchange	exchange	NOUN
gujaf-58	85	44	;	;	PUNCT
gujaf-58	85	45	high	high	ADJ
gujaf-58	85	46	government	government	NOUN
gujaf-58	85	47	intervention	intervention	NOUN
gujaf-58	85	48	;	;	PUNCT
gujaf-58	85	49	lack	lack	NOUN
gujaf-58	85	50	of	of	ADP
gujaf-58	85	51	cg	cg	NOUN
gujaf-58	85	52	awareness	awareness	NOUN
gujaf-58	85	53	,	,	PUNCT
gujaf-58	85	54	absence	absence	NOUN
gujaf-58	85	55	of	of	ADP
gujaf-58	85	56	national	national	ADJ
gujaf-58	85	57	standards	standard	NOUN
gujaf-58	85	58	of	of	ADP
gujaf-58	85	59	corporate	corporate	ADJ
gujaf-58	85	60	governance	governance	NOUN
gujaf-58	85	61	,	,	PUNCT
gujaf-58	85	62	absence	absence	NOUN
gujaf-58	85	63	of	of	ADP
gujaf-58	85	64	accounting	accounting	NOUN
gujaf-58	85	65	and	and	CCONJ
gujaf-58	85	66	auditing	auditing	NOUN
gujaf-58	85	67	standards	standard	NOUN
gujaf-58	85	68	and	and	CCONJ
gujaf-58	85	69	weak	weak	ADJ
gujaf-58	85	70	legal	legal	ADJ
gujaf-58	85	71	framework	framework	NOUN
gujaf-58	85	72	to	to	PART
gujaf-58	85	73	protect	protect	VERB
gujaf-58	85	74	minority	minority	NOUN
gujaf-58	85	75	shareholder‟s	shareholder‟s	NUM
gujaf-58	85	76	rights	right	NOUN
gujaf-58	85	77	are	be	AUX
gujaf-58	85	78	the	the	DET
gujaf-58	85	79	major	major	ADJ
gujaf-58	85	80	cg	cg	NOUN
gujaf-58	85	81	factors	factor	NOUN
gujaf-58	85	82	which	which	PRON
gujaf-58	85	83	had	have	VERB
gujaf-58	85	84	adverse	adverse	ADJ
gujaf-58	85	85	impact	impact	NOUN
gujaf-58	85	86	on	on	ADP
gujaf-58	85	87	bank	bank	NOUN
gujaf-58	85	88	performance	performance	NOUN
gujaf-58	85	89	in	in	ADP
gujaf-58	85	90	ethiopia	ethiopia	PROPN
gujaf-58	85	91	.	.	PUNCT
gujaf-58	86	1	one	one	NUM
gujaf-58	86	2	major	major	ADJ
gujaf-58	86	3	gap	gap	NOUN
gujaf-58	86	4	observed	observe	VERB
gujaf-58	86	5	in	in	ADP
gujaf-58	86	6	the	the	DET
gujaf-58	86	7	study	study	NOUN
gujaf-58	86	8	of	of	ADP
gujaf-58	86	9	ashenafi	ashenafi	NOUN
gujaf-58	86	10	,	,	PUNCT
gujaf-58	86	11	et.al	et.al	PROPN
gujaf-58	86	12	(	(	PUNCT
gujaf-58	86	13	2013	2013	NUM
gujaf-58	86	14	)	)	PUNCT
gujaf-58	86	15	was	be	AUX
gujaf-58	86	16	that	that	SCONJ
gujaf-58	86	17	it	it	PRON
gujaf-58	86	18	was	be	AUX
gujaf-58	86	19	carried	carry	VERB
gujaf-58	86	20	out	out	ADP
gujaf-58	86	21	on	on	ADP
gujaf-58	86	22	an	an	DET
gujaf-58	86	23	economy	economy	NOUN
gujaf-58	86	24	with	with	ADP
gujaf-58	86	25	weak	weak	ADJ
gujaf-58	86	26	legal	legal	ADJ
gujaf-58	86	27	framework	framework	NOUN
gujaf-58	86	28	and	and	CCONJ
gujaf-58	86	29	standards	standard	NOUN
gujaf-58	86	30	and	and	CCONJ
gujaf-58	86	31	without	without	ADP
gujaf-58	86	32	an	an	DET
gujaf-58	86	33	organised	organise	VERB
gujaf-58	86	34	stock	stock	NOUN
gujaf-58	86	35	market	market	NOUN
gujaf-58	86	36	unlike	unlike	ADP
gujaf-58	86	37	nigeria	nigeria	PRON
gujaf-58	86	38	where	where	SCONJ
gujaf-58	86	39	these	these	DET
gujaf-58	86	40	factors	factor	NOUN
gujaf-58	86	41	had	have	AUX
gujaf-58	86	42	already	already	ADV
gujaf-58	86	43	been	be	AUX
gujaf-58	86	44	established	establish	VERB
gujaf-58	86	45	to	to	ADP
gujaf-58	86	46	a	a	DET
gujaf-58	86	47	large	large	ADJ
gujaf-58	86	48	extent	extent	NOUN
gujaf-58	86	49	.	.	PUNCT
gujaf-58	87	1	ogbulu	ogbulu	ADJ
gujaf-58	87	2	and	and	CCONJ
gujaf-58	87	3	emeni	emeni	NOUN
gujaf-58	87	4	(	(	PUNCT
gujaf-58	87	5	2012b	2012b	NUM
gujaf-58	87	6	)	)	PUNCT
gujaf-58	87	7	studied	study	VERB
gujaf-58	87	8	cg	cg	NOUN
gujaf-58	87	9	and	and	CCONJ
gujaf-58	87	10	banks	bank	NOUN
gujaf-58	87	11	performance	performance	NOUN
gujaf-58	87	12	in	in	ADP
gujaf-58	87	13	nigeria	nigeria	PROPN
gujaf-58	87	14	with	with	ADP
gujaf-58	87	15	the	the	DET
gujaf-58	87	16	aim	aim	NOUN
gujaf-58	87	17	to	to	PART
gujaf-58	87	18	investigate	investigate	VERB
gujaf-58	87	19	whether	whether	SCONJ
gujaf-58	87	20	there	there	PRON
gujaf-58	87	21	exists	exist	VERB
gujaf-58	87	22	a	a	DET
gujaf-58	87	23	positive	positive	ADJ
gujaf-58	87	24	correlation	correlation	NOUN
gujaf-58	87	25	between	between	ADP
gujaf-58	87	26	cg	cg	NOUN
gujaf-58	87	27	and	and	CCONJ
gujaf-58	87	28	bank	bank	NOUN
gujaf-58	87	29	performance	performance	NOUN
gujaf-58	87	30	using	use	VERB
gujaf-58	87	31	board	board	NOUN
gujaf-58	87	32	composition	composition	NOUN
gujaf-58	87	33	and	and	CCONJ
gujaf-58	87	34	ownership	ownership	NOUN
gujaf-58	87	35	structure	structure	NOUN
gujaf-58	87	36	as	as	ADP
gujaf-58	87	37	proxy	proxy	NOUN
gujaf-58	87	38	for	for	ADP
gujaf-58	87	39	corporate	corporate	ADJ
gujaf-58	87	40	governance	governance	NOUN
gujaf-58	87	41	.	.	PUNCT
gujaf-58	88	1	they	they	PRON
gujaf-58	88	2	adopted	adopt	VERB
gujaf-58	88	3	a	a	DET
gujaf-58	88	4	cross	cross	ADJ
gujaf-58	88	5	sectional	sectional	ADJ
gujaf-58	88	6	survey	survey	NOUN
gujaf-58	88	7	research	research	NOUN
gujaf-58	88	8	design	design	NOUN
gujaf-58	88	9	in	in	ADP
gujaf-58	88	10	which	which	PRON
gujaf-58	88	11	structured	structured	ADJ
gujaf-58	88	12	questionnaires	questionnaire	NOUN
gujaf-58	88	13	were	be	AUX
gujaf-58	88	14	used	use	VERB
gujaf-58	88	15	to	to	PART
gujaf-58	88	16	elicit	elicit	VERB
gujaf-58	88	17	information	information	NOUN
gujaf-58	88	18	from	from	ADP
gujaf-58	88	19	the	the	DET
gujaf-58	88	20	selected	select	VERB
gujaf-58	88	21	sample	sample	NOUN
gujaf-58	88	22	of	of	ADP
gujaf-58	88	23	fourteen	fourteen	NUM
gujaf-58	88	24	(	(	PUNCT
gujaf-58	88	25	14	14	NUM
gujaf-58	88	26	)	)	PUNCT
gujaf-58	88	27	banks	bank	NOUN
gujaf-58	88	28	out	out	ADP
gujaf-58	88	29	of	of	ADP
gujaf-58	88	30	the	the	DET
gujaf-58	88	31	twenty	twenty	NUM
gujaf-58	88	32	-	-	PUNCT
gujaf-58	88	33	one	one	NUM
gujaf-58	88	34	(	(	PUNCT
gujaf-58	88	35	21	21	NUM
gujaf-58	88	36	)	)	PUNCT
gujaf-58	88	37	banks	bank	NOUN
gujaf-58	88	38	listed	list	VERB
gujaf-58	88	39	on	on	ADP
gujaf-58	88	40	the	the	DET
gujaf-58	88	41	nigerian	nigerian	ADJ
gujaf-58	88	42	stock	stock	NOUN
gujaf-58	88	43	exchange	exchange	PROPN
gujaf-58	88	44	(	(	PUNCT
gujaf-58	88	45	nse	nse	NOUN
gujaf-58	88	46	)	)	PUNCT
gujaf-58	88	47	.	.	PUNCT
gujaf-58	89	1	the	the	DET
gujaf-58	89	2	researcher	researcher	NOUN
gujaf-58	89	3	used	use	VERB
gujaf-58	89	4	the	the	DET
gujaf-58	89	5	lottery	lottery	NOUN
gujaf-58	89	6	method	method	NOUN
gujaf-58	89	7	of	of	ADP
gujaf-58	89	8	simple	simple	ADJ
gujaf-58	89	9	random	random	ADJ
gujaf-58	89	10	sampling	sampling	NOUN
gujaf-58	89	11	technique	technique	NOUN
gujaf-58	89	12	by	by	ADP
gujaf-58	89	13	assigning	assign	VERB
gujaf-58	89	14	a	a	DET
gujaf-58	89	15	number	number	NOUN
gujaf-58	89	16	to	to	ADP
gujaf-58	89	17	each	each	DET
gujaf-58	89	18	bank	bank	NOUN
gujaf-58	89	19	which	which	PRON
gujaf-58	89	20	are	be	AUX
gujaf-58	89	21	then	then	ADV
gujaf-58	89	22	entered	enter	VERB
gujaf-58	89	23	separately	separately	ADV
gujaf-58	89	24	into	into	ADP
gujaf-58	89	25	equal	equal	ADJ
gujaf-58	89	26	size	size	NOUN
gujaf-58	89	27	papers	paper	NOUN
gujaf-58	89	28	and	and	CCONJ
gujaf-58	89	29	placed	place	VERB
gujaf-58	89	30	in	in	ADP
gujaf-58	89	31	a	a	DET
gujaf-58	89	32	basket	basket	NOUN
gujaf-58	89	33	and	and	CCONJ
gujaf-58	89	34	papers	paper	NOUN
gujaf-58	89	35	randomly	randomly	ADV
gujaf-58	89	36	picked	pick	VERB
gujaf-58	89	37	from	from	ADP
gujaf-58	89	38	the	the	DET
gujaf-58	89	39	lot	lot	NOUN
gujaf-58	89	40	with	with	ADP
gujaf-58	89	41	the	the	DET
gujaf-58	89	42	aid	aid	NOUN
gujaf-58	89	43	of	of	ADP
gujaf-58	89	44	a	a	DET
gujaf-58	89	45	blindfolded	blindfold	VERB
gujaf-58	89	46	assistance	assistance	NOUN
gujaf-58	89	47	.	.	PUNCT
gujaf-58	90	1	the	the	DET
gujaf-58	90	2	researcher	researcher	NOUN
gujaf-58	90	3	then	then	ADV
gujaf-58	90	4	utilised	utilise	VERB
gujaf-58	90	5	primary	primary	ADJ
gujaf-58	90	6	source	source	NOUN
gujaf-58	90	7	of	of	ADP
gujaf-58	90	8	data	datum	NOUN
gujaf-58	90	9	by	by	ADP
gujaf-58	90	10	administering	administer	VERB
gujaf-58	90	11	questionnaires	questionnaire	NOUN
gujaf-58	90	12	and	and	CCONJ
gujaf-58	90	13	personal	personal	ADJ
gujaf-58	90	14	interviews	interview	NOUN
gujaf-58	90	15	.	.	PUNCT
gujaf-58	91	1	linear	linear	ADJ
gujaf-58	91	2	correlation	correlation	NOUN
gujaf-58	91	3	coefficient	coefficient	NOUN
gujaf-58	91	4	was	be	AUX
gujaf-58	91	5	used	use	VERB
gujaf-58	91	6	to	to	PART
gujaf-58	91	7	analyse	analyse	VERB
gujaf-58	91	8	the	the	DET
gujaf-58	91	9	data	datum	NOUN
gujaf-58	91	10	in	in	ADP
gujaf-58	91	11	order	order	NOUN
gujaf-58	91	12	to	to	PART
gujaf-58	91	13	test	test	VERB
gujaf-58	91	14	the	the	DET
gujaf-58	91	15	level	level	NOUN
gujaf-58	91	16	of	of	ADP
gujaf-58	91	17	association	association	NOUN
gujaf-58	91	18	between	between	ADP
gujaf-58	91	19	cg	cg	NOUN
gujaf-58	91	20	attributes	attribute	NOUN
gujaf-58	91	21	(	(	PUNCT
gujaf-58	91	22	board	board	NOUN
gujaf-58	91	23	composition	composition	NOUN
gujaf-58	91	24	and	and	CCONJ
gujaf-58	91	25	ownership	ownership	NOUN
gujaf-58	91	26	structure	structure	NOUN
gujaf-58	91	27	)	)	PUNCT
gujaf-58	91	28	and	and	CCONJ
gujaf-58	91	29	bank	bank	NOUN
gujaf-58	91	30	performance	performance	NOUN
gujaf-58	91	31	and	and	CCONJ
gujaf-58	91	32	findings	finding	NOUN
gujaf-58	91	33	from	from	ADP
gujaf-58	91	34	the	the	DET
gujaf-58	91	35	research	research	NOUN
gujaf-58	91	36	revealed	reveal	VERB
gujaf-58	91	37	that	that	SCONJ
gujaf-58	91	38	there	there	PRON
gujaf-58	91	39	was	be	VERB
gujaf-58	91	40	a	a	DET
gujaf-58	91	41	negative	negative	ADJ
gujaf-58	91	42	correlation	correlation	NOUN
gujaf-58	91	43	between	between	ADP
gujaf-58	91	44	the	the	DET
gujaf-58	91	45	cg	cg	NOUN
gujaf-58	91	46	indicators	indicator	NOUN
gujaf-58	91	47	used	use	VERB
gujaf-58	91	48	in	in	ADP
gujaf-58	91	49	the	the	DET
gujaf-58	91	50	study	study	NOUN
gujaf-58	91	51	and	and	CCONJ
gujaf-58	91	52	performance	performance	NOUN
gujaf-58	91	53	of	of	ADP
gujaf-58	91	54	banks	bank	NOUN
gujaf-58	91	55	in	in	ADP
gujaf-58	91	56	nigeria	nigeria	PROPN
gujaf-58	91	57	.	.	PUNCT
gujaf-58	92	1	however	however	ADV
gujaf-58	92	2	,	,	PUNCT
gujaf-58	92	3	the	the	DET
gujaf-58	92	4	main	main	ADJ
gujaf-58	92	5	shortfall	shortfall	NOUN
gujaf-58	92	6	of	of	ADP
gujaf-58	92	7	this	this	DET
gujaf-58	92	8	approach	approach	NOUN
gujaf-58	92	9	is	be	AUX
gujaf-58	92	10	that	that	SCONJ
gujaf-58	92	11	board	board	NOUN
gujaf-58	92	12	composition	composition	NOUN
gujaf-58	92	13	and	and	CCONJ
gujaf-58	92	14	ownership	ownership	NOUN
gujaf-58	92	15	structure	structure	NOUN
gujaf-58	92	16	are	be	AUX
gujaf-58	92	17	just	just	ADV
gujaf-58	92	18	two	two	NUM
gujaf-58	92	19	of	of	ADP
gujaf-58	92	20	the	the	DET
gujaf-58	92	21	many	many	ADJ
gujaf-58	92	22	cg	cg	NOUN
gujaf-58	92	23	attributes	attribute	NOUN
gujaf-58	92	24	,	,	PUNCT
gujaf-58	92	25	hence	hence	ADV
gujaf-58	92	26	could	could	AUX
gujaf-58	92	27	not	not	PART
gujaf-58	92	28	be	be	AUX
gujaf-58	92	29	representative	representative	ADJ
gujaf-58	92	30	of	of	ADP
gujaf-58	92	31	the	the	DET
gujaf-58	92	32	whole	whole	NOUN
gujaf-58	92	33	.	.	PUNCT
gujaf-58	93	1	okereke	okereke	ADJ
gujaf-58	93	2	,	,	PUNCT
gujaf-58	93	3	abu	abu	PROPN
gujaf-58	93	4	and	and	CCONJ
gujaf-58	93	5	anyanwu	anyanwu	PROPN
gujaf-58	93	6	.	.	PUNCT
gujaf-58	94	1	(	(	PUNCT
gujaf-58	94	2	2011	2011	NUM
gujaf-58	94	3	)	)	PUNCT
gujaf-58	94	4	also	also	ADV
gujaf-58	94	5	studied	study	VERB
gujaf-58	94	6	the	the	DET
gujaf-58	94	7	impact	impact	NOUN
gujaf-58	94	8	of	of	ADP
gujaf-58	94	9	cg	cg	NOUN
gujaf-58	94	10	on	on	ADP
gujaf-58	94	11	the	the	DET
gujaf-58	94	12	performance	performance	NOUN
gujaf-58	94	13	of	of	ADP
gujaf-58	94	14	nigerian	nigerian	ADJ
gujaf-58	94	15	dmbs	dmb	NOUN
gujaf-58	94	16	.	.	PUNCT
gujaf-58	95	1	they	they	PRON
gujaf-58	95	2	examined	examine	VERB
gujaf-58	95	3	the	the	DET
gujaf-58	95	4	relationship	relationship	NOUN
gujaf-58	95	5	between	between	ADP
gujaf-58	95	6	cg	cg	NOUN
gujaf-58	95	7	practices	practice	NOUN
gujaf-58	95	8	in	in	ADP
gujaf-58	95	9	nigerian	nigerian	ADJ
gujaf-58	95	10	dmbs	dmb	NOUN
gujaf-58	95	11	(	(	PUNCT
gujaf-58	95	12	dmbs	dmb	NOUN
gujaf-58	95	13	)	)	PUNCT
gujaf-58	95	14	vis	vis	X
gujaf-58	95	15	-	-	PUNCT
gujaf-58	95	16	a	a	X
gujaf-58	95	17	-	-	PUNCT
gujaf-58	95	18	vis	vis	X
gujaf-58	95	19	their	their	PRON
gujaf-58	95	20	financial	financial	ADJ
gujaf-58	95	21	performances	performance	NOUN
gujaf-58	95	22	covering	cover	VERB
gujaf-58	95	23	a	a	DET
gujaf-58	95	24	period	period	NOUN
gujaf-58	95	25	of	of	ADP
gujaf-58	95	26	2002	2002	NUM
gujaf-58	95	27	-	-	SYM
gujaf-58	95	28	2006	2006	NUM
gujaf-58	95	29	.	.	PUNCT
gujaf-58	96	1	primary	primary	ADJ
gujaf-58	96	2	data	datum	NOUN
gujaf-58	96	3	were	be	AUX
gujaf-58	96	4	collected	collect	VERB
gujaf-58	96	5	through	through	ADP
gujaf-58	96	6	the	the	DET
gujaf-58	96	7	use	use	NOUN
gujaf-58	96	8	of	of	ADP
gujaf-58	96	9	questionnaire	questionnaire	NOUN
gujaf-58	96	10	administered	administer	VERB
gujaf-58	96	11	to	to	ADP
gujaf-58	96	12	managers	manager	NOUN
gujaf-58	96	13	of	of	ADP
gujaf-58	96	14	the	the	DET
gujaf-58	96	15	twenty	twenty	NUM
gujaf-58	96	16	-	-	PUNCT
gujaf-58	96	17	four	four	NUM
gujaf-58	96	18	existing	exist	VERB
gujaf-58	96	19	dmbs	dmb	NOUN
gujaf-58	96	20	,	,	PUNCT
gujaf-58	96	21	while	while	SCONJ
gujaf-58	96	22	secondary	secondary	ADJ
gujaf-58	96	23	data	datum	NOUN
gujaf-58	96	24	were	be	AUX
gujaf-58	96	25	also	also	ADV
gujaf-58	96	26	sourced	source	VERB
gujaf-58	96	27	from	from	ADP
gujaf-58	96	28	cbn	cbn	PROPN
gujaf-58	96	29	and	and	CCONJ
gujaf-58	96	30	nse	nse	NOUN
gujaf-58	96	31	which	which	PRON
gujaf-58	96	32	was	be	AUX
gujaf-58	96	33	subsequently	subsequently	ADV
gujaf-58	96	34	tested	test	VERB
gujaf-58	96	35	using	use	VERB
gujaf-58	96	36	statistical	statistical	ADJ
gujaf-58	96	37	package	package	NOUN
gujaf-58	96	38	for	for	ADP
gujaf-58	96	39	social	social	ADJ
gujaf-58	96	40	sciences	science	NOUN
gujaf-58	96	41	(	(	PUNCT
gujaf-58	96	42	spss	spss	PROPN
gujaf-58	96	43	)	)	PUNCT
gujaf-58	96	44	.	.	PUNCT
gujaf-58	97	1	the	the	DET
gujaf-58	97	2	regression	regression	NOUN
gujaf-58	97	3	result	result	NOUN
gujaf-58	97	4	revealed	reveal	VERB
gujaf-58	97	5	a	a	DET
gujaf-58	97	6	significant	significant	ADJ
gujaf-58	97	7	relationship	relationship	NOUN
gujaf-58	97	8	and	and	CCONJ
gujaf-58	97	9	positive	positive	ADJ
gujaf-58	97	10	correlation	correlation	NOUN
gujaf-58	97	11	between	between	ADP
gujaf-58	97	12	cg	cg	NOUN
gujaf-58	97	13	and	and	CCONJ
gujaf-58	97	14	banks	bank	NOUN
gujaf-58	97	15	'	'	PART
gujaf-58	97	16	performance	performance	NOUN
gujaf-58	97	17	.	.	PUNCT
gujaf-58	98	1	a	a	DET
gujaf-58	98	2	major	major	ADJ
gujaf-58	98	3	gap	gap	NOUN
gujaf-58	98	4	observed	observe	VERB
gujaf-58	98	5	on	on	ADP
gujaf-58	98	6	this	this	DET
gujaf-58	98	7	study	study	NOUN
gujaf-58	98	8	was	be	AUX
gujaf-58	98	9	that	that	SCONJ
gujaf-58	98	10	the	the	DET
gujaf-58	98	11	study	study	NOUN
gujaf-58	98	12	was	be	AUX
gujaf-58	98	13	conducted	conduct	VERB
gujaf-58	98	14	before	before	ADP
gujaf-58	98	15	the	the	DET
gujaf-58	98	16	introduction	introduction	NOUN
gujaf-58	98	17	of	of	ADP
gujaf-58	98	18	the	the	DET
gujaf-58	98	19	modified	modify	VERB
gujaf-58	98	20	cbn	cbn	PROPN
gujaf-58	98	21	code	code	NOUN
gujaf-58	98	22	of	of	ADP
gujaf-58	98	23	cg	cg	NOUN
gujaf-58	98	24	of	of	ADP
gujaf-58	98	25	2006	2006	NUM
gujaf-58	98	26	which	which	PRON
gujaf-58	98	27	mandated	mandate	VERB
gujaf-58	98	28	the	the	DET
gujaf-58	98	29	enforcements	enforcement	NOUN
gujaf-58	98	30	of	of	ADP
gujaf-58	98	31	several	several	ADJ
gujaf-58	98	32	cg	cg	NOUN
gujaf-58	98	33	attributes	attribute	NOUN
gujaf-58	98	34	unlike	unlike	ADP
gujaf-58	98	35	that	that	PRON
gujaf-58	98	36	of	of	ADP
gujaf-58	98	37	2003	2003	NUM
gujaf-58	98	38	.	.	PUNCT
gujaf-58	99	1	thus	thus	ADV
gujaf-58	99	2	many	many	ADJ
gujaf-58	99	3	of	of	ADP
gujaf-58	99	4	the	the	DET
gujaf-58	99	5	issues	issue	NOUN
gujaf-58	99	6	in	in	ADP
gujaf-58	99	7	the	the	DET
gujaf-58	99	8	study	study	NOUN
gujaf-58	99	9	were	be	AUX
gujaf-58	99	10	based	base	VERB
gujaf-58	99	11	on	on	ADP
gujaf-58	99	12	the	the	DET
gujaf-58	99	13	2003	2003	NUM
gujaf-58	99	14	code	code	NOUN
gujaf-58	99	15	which	which	PRON
gujaf-58	99	16	was	be	AUX
gujaf-58	99	17	considered	consider	VERB
gujaf-58	99	18	weak	weak	ADJ
gujaf-58	99	19	,	,	PUNCT
gujaf-58	99	20	necessitating	necessitate	VERB
gujaf-58	99	21	a	a	DET
gujaf-58	99	22	review	review	NOUN
gujaf-58	99	23	which	which	PRON
gujaf-58	99	24	ultimately	ultimately	ADV
gujaf-58	99	25	resulted	result	VERB
gujaf-58	99	26	into	into	ADP
gujaf-58	99	27	the	the	DET
gujaf-58	99	28	2006	2006	NUM
gujaf-58	99	29	cbn	cbn	PROPN
gujaf-58	99	30	code	code	NOUN
gujaf-58	99	31	of	of	ADP
gujaf-58	99	32	corporate	corporate	ADJ
gujaf-58	99	33	governance	governance	NOUN
gujaf-58	99	34	.	.	PUNCT
gujaf-58	100	1	the	the	DET
gujaf-58	100	2	empirical	empirical	ADJ
gujaf-58	100	3	literature	literature	NOUN
gujaf-58	100	4	reviewed	review	VERB
gujaf-58	100	5	,	,	PUNCT
gujaf-58	100	6	revealed	reveal	VERB
gujaf-58	100	7	that	that	SCONJ
gujaf-58	100	8	some	some	PRON
gujaf-58	100	9	of	of	ADP
gujaf-58	100	10	the	the	DET
gujaf-58	100	11	cg	cg	NOUN
gujaf-58	100	12	attributes	attribute	NOUN
gujaf-58	100	13	have	have	VERB
gujaf-58	100	14	some	some	DET
gujaf-58	100	15	significant	significant	ADJ
gujaf-58	100	16	impact	impact	NOUN
gujaf-58	100	17	on	on	ADP
gujaf-58	100	18	the	the	DET
gujaf-58	100	19	performance	performance	NOUN
gujaf-58	100	20	of	of	ADP
gujaf-58	100	21	firms	firm	NOUN
gujaf-58	100	22	while	while	SCONJ
gujaf-58	100	23	others	other	NOUN
gujaf-58	100	24	believe	believe	VERB
gujaf-58	100	25	cg	cg	NOUN
gujaf-58	100	26	has	have	VERB
gujaf-58	100	27	nil	nil	ADJ
gujaf-58	100	28	or	or	CCONJ
gujaf-58	100	29	negative	negative	ADJ
gujaf-58	100	30	effect	effect	NOUN
gujaf-58	100	31	.	.	PUNCT
gujaf-58	101	1	however	however	ADV
gujaf-58	101	2	as	as	SCONJ
gujaf-58	101	3	to	to	ADP
gujaf-58	101	4	which	which	PRON
gujaf-58	101	5	will	will	AUX
gujaf-58	101	6	have	have	AUX
gujaf-58	101	7	positive	positive	ADJ
gujaf-58	101	8	or	or	CCONJ
gujaf-58	101	9	negative	negative	ADJ
gujaf-58	101	10	effect	effect	NOUN
gujaf-58	101	11	depends	depend	VERB
gujaf-58	101	12	on	on	ADP
gujaf-58	101	13	other	other	ADJ
gujaf-58	101	14	sub	sub	NOUN
gujaf-58	101	15	-	-	NOUN
gujaf-58	101	16	factors	factor	NOUN
gujaf-58	101	17	such	such	ADJ
gujaf-58	101	18	as	as	ADP
gujaf-58	101	19	the	the	DET
gujaf-58	101	20	legal	legal	ADJ
gujaf-58	101	21	,	,	PUNCT
gujaf-58	101	22	gusau	gusau	ADJ
gujaf-58	101	23	journal	journal	NOUN
gujaf-58	101	24	of	of	ADP
gujaf-58	101	25	accounting	accounting	NOUN
gujaf-58	101	26	and	and	CCONJ
gujaf-58	101	27	finance	finance	NOUN
gujaf-58	101	28	,	,	PUNCT
gujaf-58	101	29	vol	vol	NOUN
gujaf-58	101	30	.	.	PROPN
gujaf-58	101	31	2	2	NUM
gujaf-58	101	32	,	,	PUNCT
gujaf-58	101	33	issue	issue	NOUN
gujaf-58	101	34	1	1	NUM
gujaf-58	101	35	,	,	PUNCT
gujaf-58	101	36	april	april	PROPN
gujaf-58	101	37	,	,	PUNCT
gujaf-58	101	38	2021	2021	NUM
gujaf-58	101	39	8	8	NUM
gujaf-58	101	40	regulatory	regulatory	ADJ
gujaf-58	101	41	framework	framework	NOUN
gujaf-58	101	42	and	and	CCONJ
gujaf-58	101	43	the	the	DET
gujaf-58	101	44	economy	economy	NOUN
gujaf-58	101	45	on	on	ADP
gujaf-58	101	46	which	which	PRON
gujaf-58	101	47	the	the	DET
gujaf-58	101	48	firm	firm	NOUN
gujaf-58	101	49	is	be	AUX
gujaf-58	101	50	situated	situate	VERB
gujaf-58	101	51	thus	thus	ADV
gujaf-58	101	52	empirical	empirical	ADJ
gujaf-58	101	53	research	research	NOUN
gujaf-58	101	54	in	in	ADP
gujaf-58	101	55	this	this	DET
gujaf-58	101	56	field	field	NOUN
gujaf-58	101	57	are	be	AUX
gujaf-58	101	58	still	still	ADV
gujaf-58	101	59	ongoing	ongoing	ADJ
gujaf-58	101	60	and	and	CCONJ
gujaf-58	101	61	inconclusive	inconclusive	ADJ
gujaf-58	101	62	.	.	PUNCT
gujaf-58	102	1	3	3	X
gujaf-58	102	2	.	.	X
gujaf-58	102	3	methods	method	NOUN
gujaf-58	102	4	of	of	ADP
gujaf-58	102	5	the	the	DET
gujaf-58	102	6	research	research	NOUN
gujaf-58	102	7	the	the	DET
gujaf-58	102	8	population	population	NOUN
gujaf-58	102	9	of	of	ADP
gujaf-58	102	10	the	the	DET
gujaf-58	102	11	study	study	NOUN
gujaf-58	102	12	comprised	comprise	VERB
gujaf-58	102	13	of	of	ADP
gujaf-58	102	14	all	all	DET
gujaf-58	102	15	the	the	DET
gujaf-58	102	16	21	21	NUM
gujaf-58	102	17	dmbs	dmb	NOUN
gujaf-58	102	18	operating	operate	VERB
gujaf-58	102	19	in	in	ADP
gujaf-58	102	20	nigeria	nigeria	PROPN
gujaf-58	102	21	and	and	CCONJ
gujaf-58	102	22	quoted	quote	VERB
gujaf-58	102	23	on	on	ADP
gujaf-58	102	24	the	the	DET
gujaf-58	102	25	nigeria	nigeria	PROPN
gujaf-58	102	26	stock	stock	PROPN
gujaf-58	102	27	exchange	exchange	PROPN
gujaf-58	102	28	(	(	PUNCT
gujaf-58	102	29	nse	nse	NOUN
gujaf-58	102	30	)	)	PUNCT
gujaf-58	102	31	as	as	ADP
gujaf-58	102	32	at	at	ADP
gujaf-58	102	33	31	31	NUM
gujaf-58	102	34	st	st	PROPN
gujaf-58	102	35	december	december	PROPN
gujaf-58	102	36	2015	2015	NUM
gujaf-58	102	37	.	.	PUNCT
gujaf-58	103	1	ten	ten	NUM
gujaf-58	103	2	banks	bank	NOUN
gujaf-58	103	3	were	be	AUX
gujaf-58	103	4	selected	select	VERB
gujaf-58	103	5	as	as	ADP
gujaf-58	103	6	the	the	DET
gujaf-58	103	7	sample	sample	NOUN
gujaf-58	103	8	size	size	NOUN
gujaf-58	103	9	after	after	ADP
gujaf-58	103	10	employing	employ	VERB
gujaf-58	103	11	a	a	DET
gujaf-58	103	12	three	three	NUM
gujaf-58	103	13	-	-	PUNCT
gujaf-58	103	14	point	point	NOUN
gujaf-58	103	15	filter	filter	NOUN
gujaf-58	103	16	to	to	PART
gujaf-58	103	17	eliminate	eliminate	VERB
gujaf-58	103	18	banks	bank	NOUN
gujaf-58	103	19	that	that	PRON
gujaf-58	103	20	are	be	AUX
gujaf-58	103	21	unsuitable	unsuitable	ADJ
gujaf-58	103	22	for	for	ADP
gujaf-58	103	23	collecting	collect	VERB
gujaf-58	103	24	data	datum	NOUN
gujaf-58	103	25	for	for	ADP
gujaf-58	103	26	the	the	DET
gujaf-58	103	27	study	study	NOUN
gujaf-58	103	28	.	.	PUNCT
gujaf-58	104	1	these	these	DET
gujaf-58	104	2	filters	filter	NOUN
gujaf-58	104	3	are	be	AUX
gujaf-58	104	4	:	:	PUNCT
gujaf-58	104	5	(	(	PUNCT
gujaf-58	104	6	i	i	NOUN
gujaf-58	104	7	)	)	PUNCT
gujaf-58	104	8	banks	bank	NOUN
gujaf-58	104	9	must	must	AUX
gujaf-58	104	10	have	have	AUX
gujaf-58	104	11	been	be	AUX
gujaf-58	104	12	operational	operational	ADJ
gujaf-58	104	13	and	and	CCONJ
gujaf-58	104	14	listed	list	VERB
gujaf-58	104	15	on	on	ADP
gujaf-58	104	16	the	the	DET
gujaf-58	104	17	nse	nse	NOUN
gujaf-58	104	18	as	as	ADP
gujaf-58	104	19	at	at	ADP
gujaf-58	104	20	2006	2006	NUM
gujaf-58	104	21	and	and	CCONJ
gujaf-58	104	22	remained	remained	AUX
gujaf-58	104	23	listed	list	VERB
gujaf-58	104	24	as	as	ADP
gujaf-58	104	25	at	at	ADP
gujaf-58	104	26	31	31	NUM
gujaf-58	104	27	st	st	PROPN
gujaf-58	104	28	december	december	PROPN
gujaf-58	104	29	2013	2013	NUM
gujaf-58	104	30	.	.	PUNCT
gujaf-58	105	1	(	(	PUNCT
gujaf-58	105	2	ii	ii	X
gujaf-58	105	3	)	)	PUNCT
gujaf-58	105	4	banks	bank	NOUN
gujaf-58	105	5	identity	identity	NOUN
gujaf-58	105	6	must	must	AUX
gujaf-58	105	7	not	not	PART
gujaf-58	105	8	have	have	AUX
gujaf-58	105	9	been	be	AUX
gujaf-58	105	10	changed	change	VERB
gujaf-58	105	11	due	due	ADP
gujaf-58	105	12	to	to	ADP
gujaf-58	105	13	the	the	DET
gujaf-58	105	14	banking	banking	NOUN
gujaf-58	105	15	consolidation	consolidation	NOUN
gujaf-58	105	16	of	of	ADP
gujaf-58	105	17	2005	2005	NUM
gujaf-58	105	18	and	and	CCONJ
gujaf-58	105	19	government	government	NOUN
gujaf-58	105	20	intervention	intervention	NOUN
gujaf-58	105	21	strategy	strategy	NOUN
gujaf-58	105	22	of	of	ADP
gujaf-58	105	23	2009	2009	NUM
gujaf-58	105	24	(	(	PUNCT
gujaf-58	105	25	iii	iii	NOUN
gujaf-58	105	26	)	)	PUNCT
gujaf-58	105	27	also	also	ADV
gujaf-58	105	28	the	the	DET
gujaf-58	105	29	bank	bank	NOUN
gujaf-58	105	30	must	must	AUX
gujaf-58	105	31	retain	retain	VERB
gujaf-58	105	32	its	its	PRON
gujaf-58	105	33	identity	identity	NOUN
gujaf-58	105	34	as	as	ADP
gujaf-58	105	35	a	a	DET
gujaf-58	105	36	national	national	ADJ
gujaf-58	105	37	bank	bank	NOUN
gujaf-58	105	38	based	base	VERB
gujaf-58	105	39	on	on	ADP
gujaf-58	105	40	the	the	DET
gujaf-58	105	41	new	new	ADJ
gujaf-58	105	42	cbn	cbn	PROPN
gujaf-58	105	43	classification	classification	NOUN
gujaf-58	105	44	.	.	PUNCT
gujaf-58	106	1	this	this	DET
gujaf-58	106	2	filtration	filtration	NOUN
gujaf-58	106	3	was	be	AUX
gujaf-58	106	4	applied	apply	VERB
gujaf-58	106	5	to	to	PART
gujaf-58	106	6	ensure	ensure	VERB
gujaf-58	106	7	accessibility	accessibility	NOUN
gujaf-58	106	8	and	and	CCONJ
gujaf-58	106	9	relevancy	relevancy	NOUN
gujaf-58	106	10	of	of	ADP
gujaf-58	106	11	comparable	comparable	ADJ
gujaf-58	106	12	data	datum	NOUN
gujaf-58	106	13	for	for	ADP
gujaf-58	106	14	years	year	NOUN
gujaf-58	106	15	under	under	ADP
gujaf-58	106	16	review	review	NOUN
gujaf-58	106	17	.	.	PUNCT
gujaf-58	107	1	the	the	DET
gujaf-58	107	2	sample	sample	NOUN
gujaf-58	107	3	size	size	NOUN
gujaf-58	107	4	of	of	ADP
gujaf-58	107	5	10	10	NUM
gujaf-58	107	6	out	out	ADP
gujaf-58	107	7	of	of	ADP
gujaf-58	107	8	the	the	DET
gujaf-58	107	9	original	original	ADJ
gujaf-58	107	10	population	population	NOUN
gujaf-58	107	11	of	of	ADP
gujaf-58	107	12	21	21	NUM
gujaf-58	107	13	banks	bank	NOUN
gujaf-58	107	14	represents	represent	VERB
gujaf-58	107	15	42.8	42.8	NUM
gujaf-58	107	16	%	%	NOUN
gujaf-58	107	17	of	of	ADP
gujaf-58	107	18	the	the	DET
gujaf-58	107	19	population	population	NOUN
gujaf-58	107	20	and	and	CCONJ
gujaf-58	107	21	is	be	AUX
gujaf-58	107	22	considered	consider	VERB
gujaf-58	107	23	sufficient	sufficient	ADJ
gujaf-58	107	24	to	to	PART
gujaf-58	107	25	provide	provide	VERB
gujaf-58	107	26	a	a	DET
gujaf-58	107	27	valid	valid	ADJ
gujaf-58	107	28	and	and	CCONJ
gujaf-58	107	29	reliable	reliable	ADJ
gujaf-58	107	30	result	result	NOUN
gujaf-58	107	31	as	as	SCONJ
gujaf-58	107	32	previous	previous	ADJ
gujaf-58	107	33	studies	study	NOUN
gujaf-58	107	34	had	have	AUX
gujaf-58	107	35	established	establish	VERB
gujaf-58	107	36	that	that	SCONJ
gujaf-58	107	37	30	30	NUM
gujaf-58	107	38	%	%	NOUN
gujaf-58	107	39	is	be	AUX
gujaf-58	107	40	sufficient	sufficient	ADJ
gujaf-58	107	41	enough	enough	ADV
gujaf-58	107	42	as	as	ADP
gujaf-58	107	43	sample	sample	NOUN
gujaf-58	107	44	size	size	NOUN
gujaf-58	107	45	to	to	PART
gujaf-58	107	46	provide	provide	VERB
gujaf-58	107	47	a	a	DET
gujaf-58	107	48	justifiable	justifiable	ADJ
gujaf-58	107	49	result	result	NOUN
gujaf-58	107	50	(	(	PUNCT
gujaf-58	107	51	kantudu	kantudu	NOUN
gujaf-58	107	52	2006	2006	NUM
gujaf-58	107	53	and	and	CCONJ
gujaf-58	107	54	okpanachi	okpanachi	ADV
gujaf-58	107	55	2011	2011	NUM
gujaf-58	107	56	)	)	PUNCT
gujaf-58	107	57	.	.	PUNCT
gujaf-58	108	1	secondary	secondary	ADJ
gujaf-58	108	2	data	datum	NOUN
gujaf-58	108	3	was	be	AUX
gujaf-58	108	4	sourced	source	VERB
gujaf-58	108	5	from	from	ADP
gujaf-58	108	6	bank‟s	bank‟s	ADJ
gujaf-58	108	7	annual	annual	ADJ
gujaf-58	108	8	reports	report	NOUN
gujaf-58	108	9	and	and	CCONJ
gujaf-58	108	10	statements	statement	NOUN
gujaf-58	108	11	covering	cover	VERB
gujaf-58	108	12	period	period	NOUN
gujaf-58	108	13	of	of	ADP
gujaf-58	108	14	2008	2008	NUM
gujaf-58	108	15	to	to	ADP
gujaf-58	108	16	2015	2015	NUM
gujaf-58	108	17	.	.	PUNCT
gujaf-58	109	1	data	datum	NOUN
gujaf-58	109	2	was	be	AUX
gujaf-58	109	3	also	also	ADV
gujaf-58	109	4	sourced	source	VERB
gujaf-58	109	5	from	from	ADP
gujaf-58	109	6	the	the	DET
gujaf-58	109	7	cbn	cbn	PROPN
gujaf-58	109	8	,	,	PUNCT
gujaf-58	109	9	ndic	ndic	ADJ
gujaf-58	109	10	publications	publication	NOUN
gujaf-58	109	11	as	as	ADV
gujaf-58	109	12	well	well	ADV
gujaf-58	109	13	as	as	ADP
gujaf-58	109	14	nse	nse	NOUN
gujaf-58	109	15	.	.	PUNCT
gujaf-58	110	1	the	the	DET
gujaf-58	110	2	techniques	technique	NOUN
gujaf-58	110	3	adopted	adopt	VERB
gujaf-58	110	4	in	in	ADP
gujaf-58	110	5	the	the	DET
gujaf-58	110	6	data	datum	NOUN
gujaf-58	110	7	analysis	analysis	NOUN
gujaf-58	110	8	included	include	VERB
gujaf-58	110	9	the	the	DET
gujaf-58	110	10	use	use	NOUN
gujaf-58	110	11	of	of	ADP
gujaf-58	110	12	descriptive	descriptive	ADJ
gujaf-58	110	13	statistics	statistic	NOUN
gujaf-58	110	14	and	and	CCONJ
gujaf-58	110	15	multivariate	multivariate	VERB
gujaf-58	110	16	regression	regression	NOUN
gujaf-58	110	17	analysis	analysis	NOUN
gujaf-58	110	18	.	.	PUNCT
gujaf-58	111	1	other	other	ADJ
gujaf-58	111	2	tests	test	NOUN
gujaf-58	111	3	were	be	AUX
gujaf-58	111	4	also	also	ADV
gujaf-58	111	5	conducted	conduct	VERB
gujaf-58	111	6	to	to	PART
gujaf-58	111	7	validate	validate	VERB
gujaf-58	111	8	the	the	DET
gujaf-58	111	9	classical	classical	ADJ
gujaf-58	111	10	linear	linear	NOUN
gujaf-58	111	11	regression	regression	NOUN
gujaf-58	111	12	model	model	NOUN
gujaf-58	111	13	(	(	PUNCT
gujaf-58	111	14	clrm	clrm	NOUN
gujaf-58	111	15	)	)	PUNCT
gujaf-58	111	16	assumptions	assumption	NOUN
gujaf-58	111	17	.	.	PUNCT
gujaf-58	112	1	roe	roe	NOUN
gujaf-58	112	2	,	,	PUNCT
gujaf-58	112	3	was	be	AUX
gujaf-58	112	4	adopted	adopt	VERB
gujaf-58	112	5	as	as	ADP
gujaf-58	112	6	the	the	DET
gujaf-58	112	7	performance	performance	NOUN
gujaf-58	112	8	variable	variable	NOUN
gujaf-58	112	9	while	while	SCONJ
gujaf-58	112	10	the	the	DET
gujaf-58	112	11	independent	independent	ADJ
gujaf-58	112	12	variables	variable	NOUN
gujaf-58	112	13	of	of	ADP
gujaf-58	112	14	cg	cg	NOUN
gujaf-58	112	15	codes	code	NOUN
gujaf-58	112	16	were	be	AUX
gujaf-58	112	17	proxied	proxie	VERB
gujaf-58	112	18	by	by	ADP
gujaf-58	112	19	mgq	mgq	PROPN
gujaf-58	112	20	,	,	PUNCT
gujaf-58	112	21	bcz	bcz	PROPN
gujaf-58	112	22	,	,	PUNCT
gujaf-58	112	23	bpa	bpa	PROPN
gujaf-58	112	24	,	,	PUNCT
gujaf-58	112	25	etp	etp	PROPN
gujaf-58	112	26	,	,	PUNCT
gujaf-58	112	27	tdd	tdd	PROPN
gujaf-58	112	28	,	,	PUNCT
gujaf-58	112	29	aci	aci	PROPN
gujaf-58	112	30	and	and	CCONJ
gujaf-58	112	31	rmg	rmg	PROPN
gujaf-58	112	32	.	.	PUNCT
gujaf-58	113	1	also	also	ADV
gujaf-58	113	2	the	the	DET
gujaf-58	113	3	control	control	NOUN
gujaf-58	113	4	variables	variable	NOUN
gujaf-58	113	5	are	be	AUX
gujaf-58	113	6	proxied	proxie	VERB
gujaf-58	113	7	by	by	ADP
gujaf-58	113	8	bkz	bkz	NOUN
gujaf-58	113	9	and	and	CCONJ
gujaf-58	113	10	bdp	bdp	PROPN
gujaf-58	113	11	and	and	CCONJ
gujaf-58	113	12	constructed	construct	VERB
gujaf-58	113	13	the	the	DET
gujaf-58	113	14	regression	regression	NOUN
gujaf-58	113	15	model	model	NOUN
gujaf-58	113	16	as	as	ADP
gujaf-58	113	17	:	:	PUNCT
gujaf-58	113	18	roeit	roeit	NOUN
gujaf-58	113	19	=	=	PROPN
gujaf-58	113	20	β0it+β1mgqit+β2bczit+β3bpait+β4etpit+β5tddit+β6aciit+β7rmgit+β8bkzit+β9bd	β0it+β1mgqit+β2bczit+β3bpait+β4etpit+β5tddit+β6aciit+β7rmgit+β8bkzit+β9bd	NUM
gujaf-58	113	21	pit+εit	pit+εit	NOUN
gujaf-58	113	22	dependent	dependent	ADJ
gujaf-58	113	23	variable	variable	ADJ
gujaf-58	113	24	roe	roe	NOUN
gujaf-58	113	25	=	=	AUX
gujaf-58	113	26	return	return	VERB
gujaf-58	113	27	on	on	ADP
gujaf-58	113	28	equity	equity	NOUN
gujaf-58	113	29	.	.	PUNCT
gujaf-58	114	1	independent	independent	ADJ
gujaf-58	114	2	variables	variable	NOUN
gujaf-58	114	3	-mgq	-mgq	PUNCT
gujaf-58	115	1	=	=	SYM
gujaf-58	115	2	quality	quality	NOUN
gujaf-58	115	3	of	of	ADP
gujaf-58	115	4	management	management	NOUN
gujaf-58	115	5	bcz	bcz	NOUN
gujaf-58	115	6	=	=	SYM
gujaf-58	115	7	board	board	NOUN
gujaf-58	115	8	composition/	composition/	NUM
gujaf-58	115	9	size	size	NOUN
gujaf-58	115	10	bpa	bpa	NOUN
gujaf-58	115	11	=	=	PROPN
gujaf-58	115	12	board	board	NOUN
gujaf-58	115	13	performance	performance	NOUN
gujaf-58	115	14	appraisal	appraisal	NOUN
gujaf-58	115	15	etp	etp	PROPN
gujaf-58	115	16	=	=	PROPN
gujaf-58	115	17	equity	equity	NOUN
gujaf-58	115	18	ownership	ownership	NOUN
gujaf-58	115	19	type	type	NOUN
gujaf-58	115	20	percentage	percentage	NOUN
gujaf-58	115	21	tdd	tdd	NOUN
gujaf-58	115	22	=	=	NOUN
gujaf-58	115	23	transparency	transparency	NOUN
gujaf-58	115	24	,	,	PUNCT
gujaf-58	115	25	due	due	ADJ
gujaf-58	115	26	diligence	diligence	NOUN
gujaf-58	115	27	and	and	CCONJ
gujaf-58	115	28	disclosure	disclosure	NOUN
gujaf-58	115	29	,	,	PUNCT
gujaf-58	115	30	aci	aci	PROPN
gujaf-58	115	31	=	=	PROPN
gujaf-58	115	32	audit	audit	PROPN
gujaf-58	115	33	committee	committee	NOUN
gujaf-58	115	34	independence	independence	NOUN
gujaf-58	115	35	.	.	PUNCT
gujaf-58	116	1	aci	aci	PROPN
gujaf-58	116	2	=	=	PROPN
gujaf-58	116	3	roles	role	NOUN
gujaf-58	116	4	of	of	ADP
gujaf-58	116	5	auditor	auditor	NOUN
gujaf-58	116	6	rmg	rmg	PROPN
gujaf-58	116	7	=	=	PROPN
gujaf-58	116	8	risk	risk	NOUN
gujaf-58	116	9	mgt	mgt	NOUN
gujaf-58	116	10	control	control	NOUN
gujaf-58	116	11	variables	variable	NOUN
gujaf-58	116	12	bkz	bkz	VERB
gujaf-58	116	13	=	=	SYM
gujaf-58	116	14	,	,	PUNCT
gujaf-58	116	15	bank	bank	NOUN
gujaf-58	116	16	size	size	NOUN
gujaf-58	116	17	(	(	PUNCT
gujaf-58	116	18	n.log	n.log	NOUN
gujaf-58	116	19	of	of	ADP
gujaf-58	116	20	the	the	DET
gujaf-58	116	21	year	year	NOUN
gujaf-58	116	22	end	end	NOUN
gujaf-58	116	23	total	total	ADJ
gujaf-58	116	24	assets	asset	NOUN
gujaf-58	116	25	)	)	PUNCT
gujaf-58	116	26	bdp	bdp	PROPN
gujaf-58	116	27	=	=	SYM
gujaf-58	116	28	bank	bank	NOUN
gujaf-58	116	29	depositor	depositor	NOUN
gujaf-58	116	30	type	type	NOUN
gujaf-58	116	31	.	.	PUNCT
gujaf-58	117	1	(	(	PUNCT
gujaf-58	117	2	n.	n.	NOUN
gujaf-58	117	3	log	log	NOUN
gujaf-58	117	4	of	of	ADP
gujaf-58	117	5	total	total	ADJ
gujaf-58	117	6	deposits	deposit	NOUN
gujaf-58	117	7	.	.	PUNCT
gujaf-58	117	8	)	)	PUNCT
gujaf-58	118	1	i	i	PRON
gujaf-58	118	2	=	=	SYM
gujaf-58	118	3	bank	bank	NOUN
gujaf-58	118	4	holding	hold	VERB
gujaf-58	118	5	identifier	identifier	NOUN
gujaf-58	118	6	t	t	NOUN
gujaf-58	118	7	=	=	SYM
gujaf-58	118	8	year	year	NOUN
gujaf-58	118	9	ε	ε	NOUN
gujaf-58	118	10	=	=	NOUN
gujaf-58	118	11	error	error	NOUN
gujaf-58	118	12	term	term	NOUN
gujaf-58	118	13	a	a	DET
gujaf-58	118	14	constant	constant	ADJ
gujaf-58	118	15	error	error	NOUN
gujaf-58	118	16	term	term	NOUN
gujaf-58	118	17	ε	ε	PROPN
gujaf-58	118	18	was	be	AUX
gujaf-58	118	19	included	include	VERB
gujaf-58	118	20	in	in	ADP
gujaf-58	118	21	the	the	DET
gujaf-58	118	22	model	model	NOUN
gujaf-58	118	23	so	so	SCONJ
gujaf-58	118	24	as	as	SCONJ
gujaf-58	118	25	to	to	PART
gujaf-58	118	26	satisfy	satisfy	VERB
gujaf-58	118	27	the	the	DET
gujaf-58	118	28	first	first	ADJ
gujaf-58	118	29	assumption	assumption	NOUN
gujaf-58	118	30	of	of	ADP
gujaf-58	118	31	the	the	DET
gujaf-58	118	32	classical	classical	ADJ
gujaf-58	118	33	linear	linear	PROPN
gujaf-58	118	34	regression	regression	NOUN
gujaf-58	118	35	model	model	NOUN
gujaf-58	118	36	that	that	SCONJ
gujaf-58	118	37	the	the	DET
gujaf-58	118	38	expected	expect	VERB
gujaf-58	118	39	value	value	NOUN
gujaf-58	118	40	of	of	ADP
gujaf-58	118	41	the	the	DET
gujaf-58	118	42	errors	error	NOUN
gujaf-58	118	43	must	must	AUX
gujaf-58	118	44	be	be	AUX
gujaf-58	118	45	zero	zero	NUM
gujaf-58	118	46	.	.	PUNCT
gujaf-58	119	1	roe	roe	NOUN
gujaf-58	119	2	gives	give	VERB
gujaf-58	119	3	the	the	DET
gujaf-58	119	4	picture	picture	NOUN
gujaf-58	119	5	of	of	ADP
gujaf-58	119	6	how	how	SCONJ
gujaf-58	119	7	effective	effective	ADJ
gujaf-58	119	8	each	each	DET
gujaf-58	119	9	stock	stock	NOUN
gujaf-58	119	10	had	have	AUX
gujaf-58	119	11	been	be	AUX
gujaf-58	119	12	put	put	VERB
gujaf-58	119	13	to	to	ADP
gujaf-58	119	14	work	work	NOUN
gujaf-58	119	15	within	within	ADP
gujaf-58	119	16	a	a	DET
gujaf-58	119	17	period	period	NOUN
gujaf-58	119	18	under	under	ADP
gujaf-58	119	19	consideration	consideration	NOUN
gujaf-58	119	20	.	.	PUNCT
gujaf-58	120	1	thus	thus	ADV
gujaf-58	120	2	the	the	DET
gujaf-58	120	3	return	return	NOUN
gujaf-58	120	4	on	on	ADP
gujaf-58	120	5	equity	equity	NOUN
gujaf-58	120	6	focuses	focus	VERB
gujaf-58	120	7	on	on	ADP
gujaf-58	120	8	just	just	ADV
gujaf-58	120	9	the	the	DET
gujaf-58	120	10	equity	equity	NOUN
gujaf-58	120	11	component	component	NOUN
gujaf-58	120	12	of	of	ADP
gujaf-58	120	13	the	the	DET
gujaf-58	120	14	investment	investment	NOUN
gujaf-58	120	15	.	.	PUNCT
gujaf-58	121	1	gusau	gusau	PROPN
gujaf-58	121	2	journal	journal	PROPN
gujaf-58	121	3	of	of	ADP
gujaf-58	121	4	accounting	accounting	NOUN
gujaf-58	121	5	and	and	CCONJ
gujaf-58	121	6	finance	finance	NOUN
gujaf-58	121	7	,	,	PUNCT
gujaf-58	121	8	vol	vol	NOUN
gujaf-58	121	9	.	.	PROPN
gujaf-58	121	10	2	2	NUM
gujaf-58	121	11	,	,	PUNCT
gujaf-58	121	12	issue	issue	NOUN
gujaf-58	121	13	1	1	NUM
gujaf-58	121	14	,	,	PUNCT
gujaf-58	121	15	april	april	PROPN
gujaf-58	121	16	,	,	PUNCT
gujaf-58	121	17	2021	2021	NUM
gujaf-58	121	18	9	9	NUM
gujaf-58	121	19	it	it	PRON
gujaf-58	121	20	gives	give	VERB
gujaf-58	121	21	the	the	DET
gujaf-58	121	22	picture	picture	NOUN
gujaf-58	121	23	of	of	ADP
gujaf-58	121	24	the	the	DET
gujaf-58	121	25	earnings	earning	NOUN
gujaf-58	121	26	left	leave	VERB
gujaf-58	121	27	over	over	ADP
gujaf-58	121	28	for	for	ADP
gujaf-58	121	29	equity	equity	NOUN
gujaf-58	121	30	investors	investor	NOUN
gujaf-58	121	31	after	after	SCONJ
gujaf-58	121	32	debt	debt	NOUN
gujaf-58	121	33	service	service	NOUN
gujaf-58	121	34	costs	cost	NOUN
gujaf-58	121	35	have	have	AUX
gujaf-58	121	36	been	be	AUX
gujaf-58	121	37	factored	factor	VERB
gujaf-58	121	38	in	in	ADP
gujaf-58	121	39	to	to	ADP
gujaf-58	121	40	the	the	DET
gujaf-58	121	41	equity	equity	NOUN
gujaf-58	121	42	invested	invest	VERB
gujaf-58	121	43	in	in	ADP
gujaf-58	121	44	the	the	DET
gujaf-58	121	45	asset	asset	NOUN
gujaf-58	121	46	(	(	PUNCT
gujaf-58	121	47	damodaran	damodaran	VERB
gujaf-58	121	48	,	,	PUNCT
gujaf-58	121	49	2007	2007	NUM
gujaf-58	121	50	)	)	PUNCT
gujaf-58	121	51	and	and	CCONJ
gujaf-58	121	52	(	(	PUNCT
gujaf-58	121	53	petersen	petersen	PROPN
gujaf-58	121	54	and	and	CCONJ
gujaf-58	121	55	schoeman	schoeman	PROPN
gujaf-58	121	56	2008	2008	NUM
gujaf-58	121	57	)	)	PUNCT
gujaf-58	121	58	;	;	PUNCT
gujaf-58	121	59	consequently	consequently	ADV
gujaf-58	121	60	,	,	PUNCT
gujaf-58	121	61	the	the	DET
gujaf-58	121	62	accounting	accounting	NOUN
gujaf-58	121	63	representation	representation	NOUN
gujaf-58	121	64	of	of	ADP
gujaf-58	121	65	roe	roe	PROPN
gujaf-58	121	66	is	be	AUX
gujaf-58	121	67	:	:	PUNCT
gujaf-58	121	68	return	return	VERB
gujaf-58	121	69	on	on	ADP
gujaf-58	121	70	equity	equity	NOUN
gujaf-58	121	71	(	(	PUNCT
gujaf-58	121	72	roe	roe	NOUN
gujaf-58	121	73	)	)	PUNCT
gujaf-58	122	1	=	=	NOUN
gujaf-58	122	2	net	net	ADJ
gujaf-58	122	3	profit	profit	NOUN
gujaf-58	122	4	after	after	ADP
gujaf-58	122	5	taxes	taxis	NOUN
gujaf-58	122	6	/	/	SYM
gujaf-58	122	7	owners	owner	NOUN
gujaf-58	122	8	equity	equity	NOUN
gujaf-58	122	9	the	the	DET
gujaf-58	122	10	independent	independent	ADJ
gujaf-58	122	11	variables	variable	NOUN
gujaf-58	122	12	reviewed	review	VERB
gujaf-58	122	13	are	be	AUX
gujaf-58	122	14	those	those	PRON
gujaf-58	122	15	specifically	specifically	ADV
gujaf-58	122	16	defined	define	VERB
gujaf-58	122	17	by	by	ADP
gujaf-58	122	18	the	the	DET
gujaf-58	122	19	cbn	cbn	PROPN
gujaf-58	122	20	2006	2006	NUM
gujaf-58	122	21	cg	cg	NOUN
gujaf-58	122	22	code	code	NOUN
gujaf-58	122	23	of	of	ADP
gujaf-58	122	24	conduct	conduct	NOUN
gujaf-58	122	25	,	,	PUNCT
gujaf-58	122	26	which	which	PRON
gujaf-58	122	27	are	be	AUX
gujaf-58	122	28	explained	explain	VERB
gujaf-58	122	29	as	as	ADP
gujaf-58	122	30	in	in	ADP
gujaf-58	122	31	table	table	NOUN
gujaf-58	122	32	2	2	NUM
gujaf-58	122	33	.	.	PUNCT
gujaf-58	122	34	table	table	NOUN
gujaf-58	122	35	2	2	NUM
gujaf-58	122	36	.	.	X
gujaf-58	122	37	summary	summary	NOUN
gujaf-58	122	38	and	and	CCONJ
gujaf-58	122	39	proxy	proxy	NOUN
gujaf-58	122	40	of	of	ADP
gujaf-58	122	41	cbn	cbn	PROPN
gujaf-58	122	42	(	(	PUNCT
gujaf-58	122	43	2006	2006	NUM
gujaf-58	122	44	)	)	PUNCT
gujaf-58	122	45	cg	cg	NOUN
gujaf-58	122	46	code	code	PROPN
gujaf-58	122	47	.	.	PUNCT
gujaf-58	123	1	source	source	NOUN
gujaf-58	123	2	:	:	PUNCT
gujaf-58	123	3	developed	develop	VERB
gujaf-58	123	4	from	from	ADP
gujaf-58	123	5	cbn	cbn	PROPN
gujaf-58	123	6	(	(	PUNCT
gujaf-58	123	7	2006	2006	NUM
gujaf-58	123	8	)	)	PUNCT
gujaf-58	123	9	cg	cg	NOUN
gujaf-58	123	10	code	code	NOUN
gujaf-58	123	11	.	.	PUNCT
gujaf-58	124	1	also	also	ADV
gujaf-58	124	2	cited	cite	VERB
gujaf-58	124	3	in	in	ADP
gujaf-58	124	4	falade	falade	PROPN
gujaf-58	124	5	et	et	PROPN
gujaf-58	124	6	.	.	PUNCT
gujaf-58	125	1	al	al	PROPN
gujaf-58	125	2	(	(	PUNCT
gujaf-58	125	3	2017	2017	NUM
gujaf-58	125	4	)	)	PUNCT
gujaf-58	125	5	4	4	NUM
gujaf-58	125	6	.	.	NOUN
gujaf-58	125	7	result	result	NOUN
gujaf-58	125	8	and	and	CCONJ
gujaf-58	125	9	discussion	discussion	NOUN
gujaf-58	125	10	table	table	NOUN
gujaf-58	125	11	3	3	NUM
gujaf-58	125	12	.	.	PUNCT
gujaf-58	125	13	:	:	PUNCT
gujaf-58	126	1	descriptive	descriptive	ADJ
gujaf-58	126	2	statistics	statistic	NOUN
gujaf-58	126	3	n	n	PRON
gujaf-58	126	4	min	min	NOUN
gujaf-58	126	5	max	max	PROPN
gujaf-58	126	6	mean	mean	PROPN
gujaf-58	126	7	std	std	PROPN
gujaf-58	126	8	.	.	PUNCT
gujaf-58	126	9	dev	dev	PROPN
gujaf-58	126	10	skewness	skewness	NOUN
gujaf-58	126	11	kurtosis	kurtosis	VERB
gujaf-58	126	12	statis	statis	PROPN
gujaf-58	126	13	tic	tic	ADJ
gujaf-58	126	14	statis	statis	PROPN
gujaf-58	126	15	tic	tic	ADJ
gujaf-58	126	16	statis	statis	PROPN
gujaf-58	126	17	tic	tic	ADJ
gujaf-58	126	18	statist	statist	NOUN
gujaf-58	126	19	ic	ic	PROPN
gujaf-58	126	20	statist	statist	PROPN
gujaf-58	126	21	ic	ic	PROPN
gujaf-58	126	22	statis	statis	PROPN
gujaf-58	126	23	tic	tic	ADJ
gujaf-58	126	24	std	std	PROPN
gujaf-58	126	25	.	.	PUNCT
gujaf-58	127	1	error	error	NOUN
gujaf-58	127	2	statistic	statistic	NOUN
gujaf-58	127	3	std	std	NOUN
gujaf-58	127	4	.	.	PUNCT
gujaf-58	127	5	error	error	NOUN
gujaf-58	127	6	roe	roe	NOUN
gujaf-58	127	7	80	80	NUM
gujaf-58	127	8	-.16	-.16	NUM
gujaf-58	127	9	1.18	1.18	NUM
gujaf-58	127	10	.1307	.1307	NUM
gujaf-58	127	11	.17133	.17133	PROPN
gujaf-58	128	1	3.720	3.720	NUM
gujaf-58	128	2	.269	.269	NUM
gujaf-58	128	3	20.436	20.436	NUM
gujaf-58	128	4	.532	.532	NUM
gujaf-58	128	5	mgq	mgq	PROPN
gujaf-58	128	6	80	80	NUM
gujaf-58	128	7	.76	.76	NUM
gujaf-58	128	8	1.00	1.00	NUM
gujaf-58	128	9	.8613	.8613	PROPN
gujaf-58	128	10	.04782	.04782	PUNCT
gujaf-58	129	1	-.086	-.086	NOUN
gujaf-58	130	1	.269	.269	NUM
gujaf-58	130	2	-.405	-.405	NOUN
gujaf-58	130	3	.532	.532	NUM
gujaf-58	130	4	bcz	bcz	VERB
gujaf-58	130	5	80	80	NUM
gujaf-58	130	6	.42	.42	NUM
gujaf-58	130	7	.91	.91	NUM
gujaf-58	130	8	.5990	.5990	NOUN
gujaf-58	130	9	.08669	.08669	PROPN
gujaf-58	130	10	.548	.548	NUM
gujaf-58	131	1	.269	.269	NUM
gujaf-58	131	2	1.816	1.816	NUM
gujaf-58	131	3	.532	.532	NUM
gujaf-58	131	4	bpa	bpa	NOUN
gujaf-58	131	5	80	80	NUM
gujaf-58	131	6	.00	.00	NUM
gujaf-58	131	7	1.00	1.00	NUM
gujaf-58	131	8	.4375	.4375	PROPN
gujaf-58	131	9	.49921	.49921	ADJ
gujaf-58	131	10	.257	.257	NUM
gujaf-58	131	11	.269	.269	NUM
gujaf-58	131	12	-1.984	-1.984	X
gujaf-58	131	13	.532	.532	NUM
gujaf-58	131	14	etp	etp	PROPN
gujaf-58	131	15	80	80	NUM
gujaf-58	131	16	.00	.00	NUM
gujaf-58	131	17	1.00	1.00	NUM
gujaf-58	131	18	.5875	.5875	NOUN
gujaf-58	131	19	.49539	.49539	PROPN
gujaf-58	132	1	-.362	-.362	PROPN
gujaf-58	132	2	.269	.269	NUM
gujaf-58	133	1	-1.917	-1.917	SYM
gujaf-58	133	2	.532	.532	NUM
gujaf-58	133	3	tdd	tdd	NOUN
gujaf-58	133	4	80	80	NUM
gujaf-58	133	5	.00	.00	NUM
gujaf-58	133	6	1.00	1.00	NUM
gujaf-58	133	7	.5625	.5625	NOUN
gujaf-58	134	1	.49921	.49921	INTJ
gujaf-58	134	2	-.257	-.257	PROPN
gujaf-58	134	3	.269	.269	NUM
gujaf-58	134	4	-1.984	-1.984	NUM
gujaf-58	134	5	.532	.532	NUM
gujaf-58	134	6	aci	aci	PROPN
gujaf-58	134	7	80	80	NUM
gujaf-58	134	8	.40	.40	NUM
gujaf-58	134	9	1.00	1.00	NUM
gujaf-58	134	10	.9635	.9635	NOUN
gujaf-58	134	11	.11675	.11675	PROPN
gujaf-58	135	1	-3.856	-3.856	PROPN
gujaf-58	135	2	.269	.269	NUM
gujaf-58	135	3	15.300	15.300	NUM
gujaf-58	135	4	.532	.532	NUM
gujaf-58	135	5	rmg	rmg	PROPN
gujaf-58	135	6	80	80	NUM
gujaf-58	135	7	.00	.00	NUM
gujaf-58	135	8	1.00	1.00	NUM
gujaf-58	135	9	.9250	.9250	NUM
gujaf-58	135	10	.26505	.26505	PUNCT
gujaf-58	136	1	-3.289	-3.289	X
gujaf-58	137	1	.269	.269	NUM
gujaf-58	137	2	9.044	9.044	NUM
gujaf-58	137	3	.532	.532	NUM
gujaf-58	137	4	bkz	bkz	VERB
gujaf-58	137	5	80	80	NUM
gujaf-58	137	6	.00	.00	NUM
gujaf-58	137	7	1.00	1.00	NUM
gujaf-58	137	8	.5750	.5750	NUM
gujaf-58	137	9	.49746	.49746	PUNCT
gujaf-58	138	1	-.309	-.309	PROPN
gujaf-58	138	2	.269	.269	NUM
gujaf-58	138	3	-1.954	-1.954	SYM
gujaf-58	138	4	.532	.532	NUM
gujaf-58	138	5	bdp	bdp	PROPN
gujaf-58	138	6	80	80	NUM
gujaf-58	138	7	.00	.00	NUM
gujaf-58	138	8	1.00	1.00	NUM
gujaf-58	138	9	.3500	.3500	NOUN
gujaf-58	138	10	.47998	.47998	PRON
gujaf-58	138	11	.641	.641	NUM
gujaf-58	138	12	.269	.269	NUM
gujaf-58	138	13	-1.630	-1.630	PUNCT
gujaf-58	138	14	.532	.532	NUM
gujaf-58	138	15	valid	valid	ADJ
gujaf-58	138	16	n	n	CCONJ
gujaf-58	138	17	(	(	PUNCT
gujaf-58	138	18	listwi	listwi	PROPN
gujaf-58	138	19	se	se	PROPN
gujaf-58	138	20	)	)	PUNCT
gujaf-58	138	21	80	80	NUM
gujaf-58	138	22	source	source	NOUN
gujaf-58	138	23	:	:	PUNCT
gujaf-58	138	24	output	output	NOUN
gujaf-58	138	25	of	of	ADP
gujaf-58	138	26	data	datum	NOUN
gujaf-58	138	27	analysis	analysis	NOUN
gujaf-58	138	28	using	use	VERB
gujaf-58	138	29	spss	spss	PROPN
gujaf-58	138	30	s	s	PROPN
gujaf-58	138	31	/	/	SYM
gujaf-58	138	32	n	n	PRON
gujaf-58	138	33	attributes	attribute	VERB
gujaf-58	138	34	proxy	proxy	PROPN
gujaf-58	138	35	code	code	NOUN
gujaf-58	138	36	1	1	NUM
gujaf-58	138	37	quality	quality	NOUN
gujaf-58	138	38	of	of	ADP
gujaf-58	138	39	management	management	NOUN
gujaf-58	138	40	academic	academic	NOUN
gujaf-58	138	41	,	,	PUNCT
gujaf-58	138	42	experience	experience	NOUN
gujaf-58	138	43	and	and	CCONJ
gujaf-58	138	44	integrity	integrity	NOUN
gujaf-58	138	45	mgq	mgq	VERB
gujaf-58	138	46	2	2	NUM
gujaf-58	138	47	quality	quality	NOUN
gujaf-58	138	48	of	of	ADP
gujaf-58	138	49	board	board	NOUN
gujaf-58	138	50	membership	membership	NOUN
gujaf-58	138	51	board	board	PROPN
gujaf-58	138	52	composition	composition	NOUN
gujaf-58	138	53	/	/	SYM
gujaf-58	138	54	size	size	NOUN
gujaf-58	138	55	bcz	bcz	VERB
gujaf-58	138	56	3	3	NUM
gujaf-58	138	57	board	board	NOUN
gujaf-58	138	58	performance	performance	NOUN
gujaf-58	138	59	appraisal	appraisal	NOUN
gujaf-58	138	60	performance	performance	NOUN
gujaf-58	138	61	versus	versus	ADP
gujaf-58	138	62	target	target	NOUN
gujaf-58	138	63	bpa	bpa	NOUN
gujaf-58	138	64	4	4	NUM
gujaf-58	138	65	equity	equity	NOUN
gujaf-58	138	66	ownership	ownership	NOUN
gujaf-58	138	67	single	single	ADJ
gujaf-58	138	68	ownership	ownership	NOUN
gujaf-58	138	69	of	of	ADP
gujaf-58	138	70	10	10	NUM
gujaf-58	138	71	%	%	NOUN
gujaf-58	138	72	or	or	CCONJ
gujaf-58	138	73	more	more	ADJ
gujaf-58	138	74	otp	otp	NOUN
gujaf-58	138	75	5	5	NUM
gujaf-58	138	76	transparency	transparency	NOUN
gujaf-58	138	77	,	,	PUNCT
gujaf-58	138	78	due	due	ADJ
gujaf-58	138	79	process	process	NOUN
gujaf-58	138	80	,	,	PUNCT
gujaf-58	138	81	data	datum	NOUN
gujaf-58	138	82	integrity	integrity	NOUN
gujaf-58	138	83	and	and	CCONJ
gujaf-58	138	84	disclosure	disclosure	NOUN
gujaf-58	138	85	requirements	requirement	NOUN
gujaf-58	138	86	,	,	PUNCT
gujaf-58	138	87	no	no	PRON
gujaf-58	138	88	of	of	ADP
gujaf-58	138	89	statements	statement	NOUN
gujaf-58	138	90	of	of	ADP
gujaf-58	138	91	statement	statement	NOUN
gujaf-58	138	92	of	of	ADP
gujaf-58	138	93	disclosure	disclosure	NOUN
gujaf-58	138	94	made	make	VERB
gujaf-58	138	95	out	out	ADP
gujaf-58	138	96	of	of	ADP
gujaf-58	138	97	the	the	DET
gujaf-58	138	98	46	46	NUM
gujaf-58	138	99	requested	request	VERB
gujaf-58	138	100	by	by	ADP
gujaf-58	138	101	cbn	cbn	PROPN
gujaf-58	138	102	code	code	PROPN
gujaf-58	138	103	tdd	tdd	NOUN
gujaf-58	138	104	6	6	NUM
gujaf-58	138	105	role	role	NOUN
gujaf-58	138	106	of	of	ADP
gujaf-58	138	107	auditors	auditor	NOUN
gujaf-58	138	108	audit	audit	NOUN
gujaf-58	138	109	committee	committee	NOUN
gujaf-58	138	110	independence	independence	NOUN
gujaf-58	138	111	aci	aci	PROPN
gujaf-58	138	112	risk	risk	NOUN
gujaf-58	138	113	management	management	NOUN
gujaf-58	138	114	,	,	PUNCT
gujaf-58	138	115	risk	risk	NOUN
gujaf-58	138	116	mgt	mgt	NOUN
gujaf-58	138	117	unit	unit	NOUN
gujaf-58	138	118	headed	head	VERB
gujaf-58	138	119	by	by	ADP
gujaf-58	138	120	an	an	DET
gujaf-58	138	121	ed	ed	PROPN
gujaf-58	138	122	rmg	rmg	PROPN
gujaf-58	138	123	7	7	NUM
gujaf-58	138	124	executive	executive	PROPN
gujaf-58	138	125	duality	duality	NOUN
gujaf-58	138	126	board	board	NOUN
gujaf-58	138	127	chairman	chairman	NOUN
gujaf-58	138	128	acting	act	VERB
gujaf-58	138	129	as	as	ADP
gujaf-58	138	130	ceo	ceo	PROPN
gujaf-58	138	131	edu	edu	PROPN
gujaf-58	138	132	gusau	gusau	PROPN
gujaf-58	138	133	journal	journal	PROPN
gujaf-58	138	134	of	of	ADP
gujaf-58	138	135	accounting	accounting	NOUN
gujaf-58	138	136	and	and	CCONJ
gujaf-58	138	137	finance	finance	NOUN
gujaf-58	138	138	,	,	PUNCT
gujaf-58	138	139	vol	vol	NOUN
gujaf-58	138	140	.	.	PROPN
gujaf-58	138	141	2	2	NUM
gujaf-58	138	142	,	,	PUNCT
gujaf-58	138	143	issue	issue	NOUN
gujaf-58	138	144	1	1	NUM
gujaf-58	138	145	,	,	PUNCT
gujaf-58	138	146	april	april	PROPN
gujaf-58	138	147	,	,	PUNCT
gujaf-58	138	148	2021	2021	NUM
gujaf-58	138	149	10	10	NUM
gujaf-58	138	150	from	from	ADP
gujaf-58	138	151	table	table	NOUN
gujaf-58	138	152	3	3	NUM
gujaf-58	138	153	.	.	NUM
gujaf-58	138	154	,	,	PUNCT
gujaf-58	138	155	the	the	DET
gujaf-58	138	156	mean	mean	NOUN
gujaf-58	138	157	of	of	ADP
gujaf-58	138	158	the	the	DET
gujaf-58	138	159	performance	performance	NOUN
gujaf-58	138	160	variable	variable	ADJ
gujaf-58	138	161	roe	roe	NOUN
gujaf-58	138	162	is	be	AUX
gujaf-58	138	163	13	13	NUM
gujaf-58	138	164	%	%	NOUN
gujaf-58	138	165	which	which	PRON
gujaf-58	138	166	shows	show	VERB
gujaf-58	138	167	weak	weak	ADJ
gujaf-58	138	168	equity	equity	NOUN
gujaf-58	138	169	utilization	utilization	NOUN
gujaf-58	138	170	of	of	ADP
gujaf-58	138	171	the	the	DET
gujaf-58	138	172	banks	bank	NOUN
gujaf-58	138	173	for	for	ADP
gujaf-58	138	174	the	the	DET
gujaf-58	138	175	years	year	NOUN
gujaf-58	138	176	under	under	ADP
gujaf-58	138	177	review	review	NOUN
gujaf-58	138	178	.	.	PUNCT
gujaf-58	139	1	the	the	DET
gujaf-58	139	2	descriptive	descriptive	ADJ
gujaf-58	139	3	statistics	statistic	NOUN
gujaf-58	139	4	on	on	ADP
gujaf-58	139	5	the	the	DET
gujaf-58	139	6	independent	independent	ADJ
gujaf-58	139	7	variables	variable	NOUN
gujaf-58	139	8	revealed	reveal	VERB
gujaf-58	139	9	86	86	NUM
gujaf-58	139	10	%	%	NOUN
gujaf-58	139	11	compliant	compliant	ADJ
gujaf-58	139	12	level	level	NOUN
gujaf-58	139	13	for	for	ADP
gujaf-58	139	14	management	management	NOUN
gujaf-58	139	15	quality	quality	NOUN
gujaf-58	139	16	(	(	PUNCT
gujaf-58	139	17	mgq	mgq	PROPN
gujaf-58	139	18	)	)	PUNCT
gujaf-58	139	19	as	as	SCONJ
gujaf-58	139	20	dictated	dictate	VERB
gujaf-58	139	21	by	by	ADP
gujaf-58	139	22	the	the	DET
gujaf-58	139	23	2006	2006	NUM
gujaf-58	139	24	code	code	NOUN
gujaf-58	139	25	of	of	ADP
gujaf-58	139	26	corporate	corporate	ADJ
gujaf-58	139	27	governance	governance	NOUN
gujaf-58	139	28	.	.	PUNCT
gujaf-58	140	1	this	this	PRON
gujaf-58	140	2	shows	show	VERB
gujaf-58	140	3	that	that	SCONJ
gujaf-58	140	4	both	both	PRON
gujaf-58	140	5	experienced	experienced	ADJ
gujaf-58	140	6	and	and	CCONJ
gujaf-58	140	7	highly	highly	ADV
gujaf-58	140	8	qualified	qualified	ADJ
gujaf-58	140	9	personnel	personnel	NOUN
gujaf-58	140	10	are	be	AUX
gujaf-58	140	11	engaged	engage	VERB
gujaf-58	140	12	at	at	ADP
gujaf-58	140	13	the	the	DET
gujaf-58	140	14	top	top	ADJ
gujaf-58	140	15	management	management	NOUN
gujaf-58	140	16	level	level	NOUN
gujaf-58	140	17	of	of	ADP
gujaf-58	140	18	the	the	DET
gujaf-58	140	19	selected	select	VERB
gujaf-58	140	20	banks	bank	NOUN
gujaf-58	140	21	.	.	PUNCT
gujaf-58	141	1	on	on	ADP
gujaf-58	141	2	the	the	DET
gujaf-58	141	3	other	other	ADJ
gujaf-58	141	4	hand	hand	NOUN
gujaf-58	141	5	,	,	PUNCT
gujaf-58	141	6	the	the	DET
gujaf-58	141	7	quality	quality	NOUN
gujaf-58	141	8	of	of	ADP
gujaf-58	141	9	board	board	NOUN
gujaf-58	141	10	membership	membership	NOUN
gujaf-58	141	11	(	(	PUNCT
gujaf-58	141	12	bcz	bcz	NOUN
gujaf-58	141	13	)	)	PUNCT
gujaf-58	141	14	showed	show	VERB
gujaf-58	141	15	a	a	DET
gujaf-58	141	16	mean	mean	NOUN
gujaf-58	141	17	of	of	ADP
gujaf-58	141	18	60	60	NUM
gujaf-58	141	19	%	%	NOUN
gujaf-58	141	20	compliant	compliant	NOUN
gujaf-58	141	21	signifying	signify	VERB
gujaf-58	141	22	an	an	DET
gujaf-58	141	23	average	average	ADJ
gujaf-58	141	24	compliant	compliant	ADJ
gujaf-58	141	25	level	level	NOUN
gujaf-58	141	26	in	in	ADP
gujaf-58	141	27	the	the	DET
gujaf-58	141	28	proportion	proportion	NOUN
gujaf-58	141	29	of	of	ADP
gujaf-58	141	30	none	none	NOUN
gujaf-58	141	31	ed	ed	NOUN
gujaf-58	141	32	to	to	ADP
gujaf-58	141	33	the	the	DET
gujaf-58	141	34	numbers	number	NOUN
gujaf-58	141	35	of	of	ADP
gujaf-58	141	36	total	total	ADJ
gujaf-58	141	37	directors	director	NOUN
gujaf-58	141	38	of	of	ADP
gujaf-58	141	39	the	the	DET
gujaf-58	141	40	banks	bank	NOUN
gujaf-58	141	41	.	.	PUNCT
gujaf-58	142	1	the	the	DET
gujaf-58	142	2	board	board	NOUN
gujaf-58	142	3	performance	performance	NOUN
gujaf-58	142	4	appraisal	appraisal	NOUN
gujaf-58	142	5	(	(	PUNCT
gujaf-58	142	6	bpa	bpa	NOUN
gujaf-58	142	7	)	)	PUNCT
gujaf-58	142	8	show	show	VERB
gujaf-58	142	9	a	a	DET
gujaf-58	142	10	mean	mean	NOUN
gujaf-58	142	11	of	of	ADP
gujaf-58	142	12	44	44	NUM
gujaf-58	142	13	%	%	NOUN
gujaf-58	142	14	which	which	PRON
gujaf-58	142	15	revealed	reveal	VERB
gujaf-58	142	16	a	a	DET
gujaf-58	142	17	weak	weak	ADJ
gujaf-58	142	18	level	level	NOUN
gujaf-58	142	19	of	of	ADP
gujaf-58	142	20	compliance	compliance	NOUN
gujaf-58	142	21	with	with	ADP
gujaf-58	142	22	the	the	DET
gujaf-58	142	23	2006	2006	NUM
gujaf-58	142	24	code	code	NOUN
gujaf-58	142	25	of	of	ADP
gujaf-58	142	26	cg	cg	NOUN
gujaf-58	142	27	for	for	ADP
gujaf-58	142	28	the	the	DET
gujaf-58	142	29	banks	bank	NOUN
gujaf-58	142	30	within	within	ADP
gujaf-58	142	31	the	the	DET
gujaf-58	142	32	years	year	NOUN
gujaf-58	142	33	under	under	ADP
gujaf-58	142	34	review	review	NOUN
gujaf-58	142	35	.	.	PUNCT
gujaf-58	143	1	also	also	ADV
gujaf-58	143	2	,	,	PUNCT
gujaf-58	143	3	the	the	DET
gujaf-58	143	4	mean	mean	NOUN
gujaf-58	143	5	of	of	ADP
gujaf-58	143	6	equity	equity	NOUN
gujaf-58	143	7	ownership	ownership	NOUN
gujaf-58	143	8	stands	stand	VERB
gujaf-58	143	9	at	at	ADP
gujaf-58	143	10	59	59	NUM
gujaf-58	143	11	%	%	NOUN
gujaf-58	143	12	.	.	PUNCT
gujaf-58	144	1	this	this	PRON
gujaf-58	144	2	shows	show	VERB
gujaf-58	144	3	an	an	DET
gujaf-58	144	4	average	average	ADJ
gujaf-58	144	5	compliant	compliant	ADJ
gujaf-58	144	6	level	level	NOUN
gujaf-58	144	7	with	with	ADP
gujaf-58	144	8	the	the	DET
gujaf-58	144	9	2006	2006	NUM
gujaf-58	144	10	code	code	NOUN
gujaf-58	144	11	of	of	ADP
gujaf-58	144	12	cg	cg	NOUN
gujaf-58	144	13	requirement	requirement	NOUN
gujaf-58	144	14	which	which	PRON
gujaf-58	144	15	seeks	seek	VERB
gujaf-58	144	16	to	to	PART
gujaf-58	144	17	control	control	VERB
gujaf-58	144	18	equity	equity	NOUN
gujaf-58	144	19	holding	holding	NOUN
gujaf-58	144	20	of	of	ADP
gujaf-58	144	21	an	an	DET
gujaf-58	144	22	individual	individual	ADJ
gujaf-58	144	23	investor	investor	NOUN
gujaf-58	144	24	,	,	PUNCT
gujaf-58	144	25	corporate	corporate	ADJ
gujaf-58	144	26	and	and	CCONJ
gujaf-58	144	27	government	government	NOUN
gujaf-58	144	28	bodies	body	NOUN
gujaf-58	144	29	so	so	SCONJ
gujaf-58	144	30	as	as	SCONJ
gujaf-58	144	31	to	to	PART
gujaf-58	144	32	avoid	avoid	VERB
gujaf-58	144	33	concentration	concentration	NOUN
gujaf-58	144	34	of	of	ADP
gujaf-58	144	35	power	power	NOUN
gujaf-58	144	36	on	on	ADP
gujaf-58	144	37	an	an	DET
gujaf-58	144	38	individual	individual	NOUN
gujaf-58	144	39	.	.	PUNCT
gujaf-58	145	1	the	the	DET
gujaf-58	145	2	descriptive	descriptive	ADJ
gujaf-58	145	3	statistic	statistic	NOUN
gujaf-58	145	4	also	also	ADV
gujaf-58	145	5	shows	show	VERB
gujaf-58	145	6	a	a	DET
gujaf-58	145	7	mean	mean	NOUN
gujaf-58	145	8	of	of	ADP
gujaf-58	145	9	56	56	NUM
gujaf-58	145	10	%	%	NOUN
gujaf-58	145	11	compliance	compliance	NOUN
gujaf-58	145	12	level	level	NOUN
gujaf-58	145	13	with	with	ADP
gujaf-58	145	14	the	the	DET
gujaf-58	145	15	code	code	NOUN
gujaf-58	145	16	on	on	ADP
gujaf-58	145	17	transparency	transparency	NOUN
gujaf-58	145	18	,	,	PUNCT
gujaf-58	145	19	due	due	ADJ
gujaf-58	145	20	process	process	NOUN
gujaf-58	145	21	,	,	PUNCT
gujaf-58	145	22	data	datum	NOUN
gujaf-58	145	23	integrity	integrity	NOUN
gujaf-58	145	24	and	and	CCONJ
gujaf-58	145	25	disclosure	disclosure	NOUN
gujaf-58	145	26	(	(	PUNCT
gujaf-58	145	27	tdd	tdd	NOUN
gujaf-58	145	28	)	)	PUNCT
gujaf-58	145	29	requirement	requirement	NOUN
gujaf-58	145	30	which	which	PRON
gujaf-58	145	31	is	be	AUX
gujaf-58	145	32	considered	consider	VERB
gujaf-58	145	33	an	an	DET
gujaf-58	145	34	average	average	ADJ
gujaf-58	145	35	compliant	compliant	ADJ
gujaf-58	145	36	rating	rating	NOUN
gujaf-58	145	37	.	.	PUNCT
gujaf-58	146	1	however	however	ADV
gujaf-58	146	2	,	,	PUNCT
gujaf-58	146	3	the	the	DET
gujaf-58	146	4	mean	mean	NOUN
gujaf-58	146	5	of	of	ADP
gujaf-58	146	6	the	the	DET
gujaf-58	146	7	role	role	NOUN
gujaf-58	146	8	of	of	ADP
gujaf-58	146	9	auditors	auditor	NOUN
gujaf-58	146	10	(	(	PUNCT
gujaf-58	146	11	aci	aci	PROPN
gujaf-58	146	12	)	)	PUNCT
gujaf-58	146	13	shows	show	VERB
gujaf-58	146	14	a	a	DET
gujaf-58	146	15	96	96	NUM
gujaf-58	146	16	%	%	NOUN
gujaf-58	146	17	compliant	compliant	ADJ
gujaf-58	146	18	level	level	NOUN
gujaf-58	146	19	which	which	PRON
gujaf-58	146	20	suggests	suggest	VERB
gujaf-58	146	21	a	a	DET
gujaf-58	146	22	very	very	ADV
gujaf-58	146	23	high	high	ADJ
gujaf-58	146	24	level	level	NOUN
gujaf-58	146	25	of	of	ADP
gujaf-58	146	26	compliant	compliant	NOUN
gujaf-58	146	27	with	with	ADP
gujaf-58	146	28	the	the	DET
gujaf-58	146	29	code	code	NOUN
gujaf-58	146	30	thereby	thereby	ADV
gujaf-58	146	31	giving	give	VERB
gujaf-58	146	32	the	the	DET
gujaf-58	146	33	impression	impression	NOUN
gujaf-58	146	34	of	of	ADP
gujaf-58	146	35	very	very	ADV
gujaf-58	146	36	high	high	ADJ
gujaf-58	146	37	credibility	credibility	NOUN
gujaf-58	146	38	and	and	CCONJ
gujaf-58	146	39	independence	independence	NOUN
gujaf-58	146	40	in	in	ADP
gujaf-58	146	41	the	the	DET
gujaf-58	146	42	roles	role	NOUN
gujaf-58	146	43	of	of	ADP
gujaf-58	146	44	auditors	auditor	NOUN
gujaf-58	146	45	.	.	PUNCT
gujaf-58	147	1	additionally	additionally	ADV
gujaf-58	147	2	,	,	PUNCT
gujaf-58	147	3	the	the	DET
gujaf-58	147	4	descriptive	descriptive	ADJ
gujaf-58	147	5	statistics	statistic	NOUN
gujaf-58	147	6	also	also	ADV
gujaf-58	147	7	show	show	VERB
gujaf-58	147	8	a	a	DET
gujaf-58	147	9	92	92	NUM
gujaf-58	147	10	%	%	NOUN
gujaf-58	147	11	compliant	compliant	ADJ
gujaf-58	147	12	level	level	NOUN
gujaf-58	147	13	with	with	ADP
gujaf-58	147	14	the	the	DET
gujaf-58	147	15	code‟s	code‟s	NOUN
gujaf-58	147	16	requirement	requirement	NOUN
gujaf-58	147	17	on	on	ADP
gujaf-58	147	18	risk	risk	NOUN
gujaf-58	147	19	management	management	NOUN
gujaf-58	147	20	.	.	PUNCT
gujaf-58	148	1	it	it	PRON
gujaf-58	148	2	revealed	reveal	VERB
gujaf-58	148	3	that	that	SCONJ
gujaf-58	148	4	almost	almost	ADV
gujaf-58	148	5	all	all	DET
gujaf-58	148	6	the	the	DET
gujaf-58	148	7	banks	bank	NOUN
gujaf-58	148	8	under	under	ADP
gujaf-58	148	9	review	review	NOUN
gujaf-58	148	10	actually	actually	ADV
gujaf-58	148	11	posses	posse	VERB
gujaf-58	148	12	a	a	DET
gujaf-58	148	13	robust	robust	ADJ
gujaf-58	148	14	risk	risk	NOUN
gujaf-58	148	15	management	management	NOUN
gujaf-58	148	16	outfit	outfit	NOUN
gujaf-58	148	17	covering	cover	VERB
gujaf-58	148	18	the	the	DET
gujaf-58	148	19	establishment	establishment	NOUN
gujaf-58	148	20	of	of	ADP
gujaf-58	148	21	risk	risk	NOUN
gujaf-58	148	22	management	management	NOUN
gujaf-58	148	23	committee	committee	NOUN
gujaf-58	148	24	,	,	PUNCT
gujaf-58	148	25	ensuring	ensure	VERB
gujaf-58	148	26	adequacies	adequacy	NOUN
gujaf-58	148	27	of	of	ADP
gujaf-58	148	28	documented	document	VERB
gujaf-58	148	29	policies	policy	NOUN
gujaf-58	148	30	and	and	CCONJ
gujaf-58	148	31	procedures	procedure	NOUN
gujaf-58	148	32	and	and	CCONJ
gujaf-58	148	33	compliance	compliance	NOUN
gujaf-58	148	34	with	with	ADP
gujaf-58	148	35	applicable	applicable	ADJ
gujaf-58	148	36	laws	law	NOUN
gujaf-58	148	37	and	and	CCONJ
gujaf-58	148	38	regulations	regulation	NOUN
gujaf-58	148	39	at	at	ADP
gujaf-58	148	40	all	all	DET
gujaf-58	148	41	levels	level	NOUN
gujaf-58	148	42	of	of	ADP
gujaf-58	148	43	the	the	DET
gujaf-58	148	44	bank	bank	NOUN
gujaf-58	148	45	in	in	ADP
gujaf-58	148	46	compliance	compliance	NOUN
gujaf-58	148	47	with	with	ADP
gujaf-58	148	48	the	the	DET
gujaf-58	148	49	requirement	requirement	NOUN
gujaf-58	148	50	of	of	ADP
gujaf-58	148	51	the	the	DET
gujaf-58	148	52	code	code	NOUN
gujaf-58	148	53	.	.	PUNCT
gujaf-58	149	1	furthermore	furthermore	ADV
gujaf-58	149	2	,	,	PUNCT
gujaf-58	149	3	the	the	DET
gujaf-58	149	4	control	control	NOUN
gujaf-58	149	5	variables	variable	NOUN
gujaf-58	149	6	of	of	ADP
gujaf-58	149	7	bank	bank	NOUN
gujaf-58	149	8	size	size	NOUN
gujaf-58	149	9	(	(	PUNCT
gujaf-58	149	10	bkz	bkz	ADV
gujaf-58	149	11	)	)	PUNCT
gujaf-58	149	12	revealed	reveal	VERB
gujaf-58	149	13	that	that	SCONJ
gujaf-58	149	14	58	58	NUM
gujaf-58	149	15	%	%	NOUN
gujaf-58	149	16	of	of	ADP
gujaf-58	149	17	the	the	DET
gujaf-58	149	18	banks	bank	NOUN
gujaf-58	149	19	are	be	AUX
gujaf-58	149	20	big	big	ADJ
gujaf-58	149	21	banks	bank	NOUN
gujaf-58	149	22	in	in	ADP
gujaf-58	149	23	terms	term	NOUN
gujaf-58	149	24	of	of	ADP
gujaf-58	149	25	total	total	ADJ
gujaf-58	149	26	assets	asset	NOUN
gujaf-58	149	27	size	size	NOUN
gujaf-58	149	28	thus	thus	ADV
gujaf-58	149	29	supporting	support	VERB
gujaf-58	149	30	the	the	DET
gujaf-58	149	31	need	need	NOUN
gujaf-58	149	32	to	to	PART
gujaf-58	149	33	control	control	VERB
gujaf-58	149	34	for	for	ADP
gujaf-58	149	35	larger	large	ADJ
gujaf-58	149	36	banks	bank	NOUN
gujaf-58	149	37	.	.	PUNCT
gujaf-58	150	1	meanwhile	meanwhile	ADV
gujaf-58	150	2	,	,	PUNCT
gujaf-58	150	3	the	the	DET
gujaf-58	150	4	mean	mean	NOUN
gujaf-58	150	5	of	of	ADP
gujaf-58	150	6	bank	bank	NOUN
gujaf-58	150	7	deposit	deposit	NOUN
gujaf-58	150	8	of	of	ADP
gujaf-58	150	9	35	35	NUM
gujaf-58	150	10	%	%	NOUN
gujaf-58	150	11	shows	show	VERB
gujaf-58	150	12	that	that	SCONJ
gujaf-58	150	13	only	only	ADV
gujaf-58	150	14	35	35	NUM
gujaf-58	150	15	%	%	NOUN
gujaf-58	150	16	of	of	ADP
gujaf-58	150	17	the	the	DET
gujaf-58	150	18	banks	bank	NOUN
gujaf-58	150	19	effectively	effectively	ADV
gujaf-58	150	20	utilize	utilize	VERB
gujaf-58	150	21	their	their	PRON
gujaf-58	150	22	assets	asset	NOUN
gujaf-58	150	23	to	to	PART
gujaf-58	150	24	generate	generate	VERB
gujaf-58	150	25	large	large	ADJ
gujaf-58	150	26	deposit	deposit	NOUN
gujaf-58	150	27	.	.	PUNCT
gujaf-58	151	1	the	the	DET
gujaf-58	151	2	standard	standard	ADJ
gujaf-58	151	3	deviation	deviation	NOUN
gujaf-58	151	4	shows	show	VERB
gujaf-58	151	5	that	that	SCONJ
gujaf-58	151	6	most	most	ADJ
gujaf-58	151	7	of	of	ADP
gujaf-58	151	8	the	the	DET
gujaf-58	151	9	variables	variable	NOUN
gujaf-58	151	10	on	on	ADP
gujaf-58	151	11	the	the	DET
gujaf-58	151	12	average	average	NOUN
gujaf-58	151	13	are	be	AUX
gujaf-58	151	14	not	not	PART
gujaf-58	151	15	too	too	ADV
gujaf-58	151	16	dispersed	disperse	VERB
gujaf-58	151	17	from	from	ADP
gujaf-58	151	18	their	their	PRON
gujaf-58	151	19	means	mean	NOUN
gujaf-58	151	20	confirming	confirm	VERB
gujaf-58	151	21	that	that	SCONJ
gujaf-58	151	22	the	the	DET
gujaf-58	151	23	data	data	NOUN
gujaf-58	151	24	is	be	AUX
gujaf-58	151	25	not	not	PART
gujaf-58	151	26	skewed	skewed	ADJ
gujaf-58	151	27	and	and	CCONJ
gujaf-58	151	28	good	good	ADJ
gujaf-58	151	29	enough	enough	ADV
gujaf-58	151	30	to	to	PART
gujaf-58	151	31	produce	produce	VERB
gujaf-58	151	32	a	a	DET
gujaf-58	151	33	reliable	reliable	ADJ
gujaf-58	151	34	result	result	NOUN
gujaf-58	151	35	.	.	PUNCT
gujaf-58	152	1	table	table	NOUN
gujaf-58	152	2	4	4	NUM
gujaf-58	152	3	.	.	PUNCT
gujaf-58	153	1	summary	summary	NOUN
gujaf-58	153	2	of	of	ADP
gujaf-58	153	3	regression	regression	NOUN
gujaf-58	153	4	result	result	NOUN
gujaf-58	153	5	(	(	PUNCT
gujaf-58	153	6	roe	roe	NOUN
gujaf-58	153	7	)	)	PUNCT
gujaf-58	153	8	dependent	dependent	ADJ
gujaf-58	153	9	variable	variable	NOUN
gujaf-58	153	10	:	:	PUNCT
gujaf-58	153	11	roe	roe	NOUN
gujaf-58	153	12	unstandardized	unstandardized	ADJ
gujaf-58	153	13	coefficients	coefficient	NOUN
gujaf-58	153	14	standardized	standardize	VERB
gujaf-58	153	15	coefficients	coefficient	NOUN
gujaf-58	153	16	t	t	PROPN
gujaf-58	153	17	sig	sig	PROPN
gujaf-58	153	18	.	.	PUNCT
gujaf-58	154	1	b	b	X
gujaf-58	154	2	std	std	PROPN
gujaf-58	154	3	.	.	NOUN
gujaf-58	154	4	error	error	NOUN
gujaf-58	154	5	beta	beta	NOUN
gujaf-58	154	6	(	(	PUNCT
gujaf-58	154	7	constant	constant	ADJ
gujaf-58	154	8	)	)	PUNCT
gujaf-58	154	9	.228	.228	NUM
gujaf-58	154	10	.273	.273	NUM
gujaf-58	154	11	.836	.836	NUM
gujaf-58	154	12	.406	.406	NUM
gujaf-58	154	13	mgq	mgq	PROPN
gujaf-58	154	14	.422	.422	NUM
gujaf-58	154	15	.284	.284	NUM
gujaf-58	154	16	.170	.170	NUM
gujaf-58	154	17	1.485	1.485	NUM
gujaf-58	154	18	.142	.142	NUM
gujaf-58	154	19	bcz	bcz	PROPN
gujaf-58	154	20	.262	.262	NUM
gujaf-58	154	21	.143	.143	NUM
gujaf-58	154	22	.202	.202	NUM
gujaf-58	154	23	1.832	1.832	NUM
gujaf-58	154	24	.071	.071	NUM
gujaf-58	154	25	bpa	bpa	NOUN
gujaf-58	154	26	-.048	-.048	PROPN
gujaf-58	154	27	.031	.031	NUM
gujaf-58	155	1	-.215	-.215	NOUN
gujaf-58	156	1	-1.526	-1.526	NUM
gujaf-58	156	2	.132	.132	NUM
gujaf-58	157	1	etp	etp	PROPN
gujaf-58	157	2	-.024	-.024	PROPN
gujaf-58	157	3	.027	.027	NUM
gujaf-58	157	4	-.105	-.105	PROPN
gujaf-58	157	5	-.884	-.884	PROPN
gujaf-58	157	6	.380	.380	NUM
gujaf-58	157	7	tdd	tdd	PROPN
gujaf-58	157	8	-.045	-.045	PROPN
gujaf-58	157	9	.027	.027	NUM
gujaf-58	157	10	-.199	-.199	PROPN
gujaf-58	157	11	-1.651	-1.651	NUM
gujaf-58	157	12	.103	.103	NUM
gujaf-58	157	13	gusau	gusau	ADJ
gujaf-58	157	14	journal	journal	NOUN
gujaf-58	157	15	of	of	ADP
gujaf-58	157	16	accounting	accounting	NOUN
gujaf-58	157	17	and	and	CCONJ
gujaf-58	157	18	finance	finance	NOUN
gujaf-58	157	19	,	,	PUNCT
gujaf-58	157	20	vol	vol	NOUN
gujaf-58	157	21	.	.	PROPN
gujaf-58	157	22	2	2	NUM
gujaf-58	157	23	,	,	PUNCT
gujaf-58	157	24	issue	issue	NOUN
gujaf-58	157	25	1	1	NUM
gujaf-58	157	26	,	,	PUNCT
gujaf-58	157	27	april	april	PROPN
gujaf-58	157	28	,	,	PUNCT
gujaf-58	157	29	2021	2021	NUM
gujaf-58	157	30	11	11	NUM
gujaf-58	157	31	aci	aci	PROPN
gujaf-58	157	32	-.013	-.013	PROPN
gujaf-58	157	33	.110	.110	NUM
gujaf-58	157	34	-.014	-.014	PROPN
gujaf-58	157	35	-.120	-.120	PUNCT
gujaf-58	157	36	.905	.905	NUM
gujaf-58	157	37	rmg	rmg	PROPN
gujaf-58	157	38	-.063	-.063	PROPN
gujaf-58	157	39	.046	.046	NUM
gujaf-58	158	1	-.149	-.149	PRON
gujaf-58	158	2	-1.364	-1.364	NOUN
gujaf-58	158	3	.177	.177	NUM
gujaf-58	159	1	bkz	bkz	VERB
gujaf-58	159	2	-.034	-.034	PROPN
gujaf-58	159	3	.035	.035	NUM
gujaf-58	159	4	-.154	-.154	PROPN
gujaf-58	160	1	-.989	-.989	PROPN
gujaf-58	160	2	.326	.326	NUM
gujaf-58	160	3	bdp	bdp	PROPN
gujaf-58	160	4	-.003	-.003	PROPN
gujaf-58	160	5	.035	.035	NUM
gujaf-58	160	6	-.013	-.013	PROPN
gujaf-58	160	7	-.085	-.085	PROPN
gujaf-58	160	8	.933	.933	NUM
gujaf-58	160	9	r	r	NOUN
gujaf-58	160	10	0.493	0.493	NUM
gujaf-58	160	11	rsquared	rsquare	VERB
gujaf-58	160	12	0.245	0.245	NUM
gujaf-58	160	13	adjusted	adjust	VERB
gujaf-58	160	14	rsquared	rsquare	VERB
gujaf-58	160	15	0.145	0.145	NUM
gujaf-58	160	16	fchange	fchange	NOUN
gujaf-58	160	17	2.491	2.491	NUM
gujaf-58	160	18	fsig	fsig	NOUN
gujaf-58	160	19	0.116	0.116	NUM
gujaf-58	160	20	source	source	NOUN
gujaf-58	160	21	:	:	PUNCT
gujaf-58	160	22	output	output	NOUN
gujaf-58	160	23	of	of	ADP
gujaf-58	160	24	data	datum	NOUN
gujaf-58	160	25	analysis	analysis	NOUN
gujaf-58	160	26	using	use	VERB
gujaf-58	160	27	spss	spss	PROPN
gujaf-58	160	28	this	this	DET
gujaf-58	160	29	result	result	NOUN
gujaf-58	160	30	shows	show	VERB
gujaf-58	160	31	that	that	SCONJ
gujaf-58	160	32	only	only	ADV
gujaf-58	160	33	25	25	NUM
gujaf-58	160	34	%	%	NOUN
gujaf-58	160	35	variance	variance	NOUN
gujaf-58	160	36	of	of	ADP
gujaf-58	160	37	banks	bank	NOUN
gujaf-58	160	38	performance	performance	NOUN
gujaf-58	160	39	as	as	SCONJ
gujaf-58	160	40	indicated	indicate	VERB
gujaf-58	160	41	by	by	ADP
gujaf-58	160	42	r	r	NOUN
gujaf-58	160	43	2	2	NUM
gujaf-58	160	44	is	be	AUX
gujaf-58	160	45	accounted	account	VERB
gujaf-58	160	46	for	for	ADP
gujaf-58	160	47	by	by	ADP
gujaf-58	160	48	variation	variation	NOUN
gujaf-58	160	49	in	in	ADP
gujaf-58	160	50	cg	cg	NOUN
gujaf-58	160	51	codes	code	NOUN
gujaf-58	160	52	.	.	PUNCT
gujaf-58	161	1	the	the	DET
gujaf-58	161	2	remaining	remain	VERB
gujaf-58	161	3	75	75	NUM
gujaf-58	161	4	%	%	NOUN
gujaf-58	161	5	can	can	AUX
gujaf-58	161	6	be	be	AUX
gujaf-58	161	7	explained	explain	VERB
gujaf-58	161	8	by	by	ADP
gujaf-58	161	9	factors	factor	NOUN
gujaf-58	161	10	other	other	ADJ
gujaf-58	161	11	than	than	ADP
gujaf-58	161	12	cg	cg	NOUN
gujaf-58	161	13	codes	code	NOUN
gujaf-58	161	14	.	.	PUNCT
gujaf-58	162	1	based	base	VERB
gujaf-58	162	2	on	on	ADP
gujaf-58	162	3	this	this	DET
gujaf-58	162	4	result	result	NOUN
gujaf-58	162	5	,	,	PUNCT
gujaf-58	162	6	model	model	NOUN
gujaf-58	162	7	2	2	NUM
gujaf-58	162	8	may	may	AUX
gujaf-58	162	9	also	also	ADV
gujaf-58	162	10	be	be	AUX
gujaf-58	162	11	represented	represent	VERB
gujaf-58	162	12	as	as	ADP
gujaf-58	162	13	:	:	PUNCT
gujaf-58	162	14	roe	roe	NOUN
gujaf-58	162	15	=	=	PROPN
gujaf-58	162	16	0.228	0.228	NUM
gujaf-58	162	17	+	+	NOUN
gujaf-58	162	18	0.422mgq+0.262bcz-0.048bpa-0.024etp-0.045tdd	0.422mgq+0.262bcz-0.048bpa-0.024etp-0.045tdd	NOUN
gujaf-58	162	19	-0.013aci-0.063rmg-0.034bkz-0.003bdp	-0.013aci-0.063rmg-0.034bkz-0.003bdp	PROPN
gujaf-58	162	20	…	…	PUNCT
gujaf-58	162	21	…	…	SYM
gujaf-58	162	22	.	.	PUNCT
gujaf-58	162	23	…	…	PUNCT
gujaf-58	162	24	.(2	.(2	NUM
gujaf-58	162	25	)	)	PUNCT
gujaf-58	163	1	this	this	DET
gujaf-58	163	2	relationship	relationship	NOUN
gujaf-58	163	3	also	also	ADV
gujaf-58	163	4	revealed	reveal	VERB
gujaf-58	163	5	that	that	SCONJ
gujaf-58	163	6	mgq	mgq	PROPN
gujaf-58	163	7	and	and	CCONJ
gujaf-58	163	8	bcz	bcz	NOUN
gujaf-58	163	9	,	,	PUNCT
gujaf-58	163	10	has	have	VERB
gujaf-58	163	11	positive	positive	ADJ
gujaf-58	163	12	relationship	relationship	NOUN
gujaf-58	163	13	with	with	ADP
gujaf-58	163	14	roe	roe	NOUN
gujaf-58	163	15	thus	thus	ADV
gujaf-58	163	16	suggesting	suggest	VERB
gujaf-58	163	17	that	that	DET
gujaf-58	163	18	increase	increase	NOUN
gujaf-58	163	19	in	in	ADP
gujaf-58	163	20	these	these	DET
gujaf-58	163	21	variables	variable	NOUN
gujaf-58	163	22	will	will	AUX
gujaf-58	163	23	lead	lead	VERB
gujaf-58	163	24	to	to	PART
gujaf-58	163	25	increase	increase	VERB
gujaf-58	163	26	in	in	ADP
gujaf-58	163	27	roe	roe	NOUN
gujaf-58	163	28	.	.	PUNCT
gujaf-58	164	1	however	however	ADV
gujaf-58	164	2	other	other	ADJ
gujaf-58	164	3	variables	variables	PROPN
gujaf-58	164	4	bpa	bpa	PROPN
gujaf-58	164	5	,	,	PUNCT
gujaf-58	164	6	etp	etp	PROPN
gujaf-58	164	7	,	,	PUNCT
gujaf-58	164	8	tdd	tdd	PROPN
gujaf-58	164	9	,	,	PUNCT
gujaf-58	164	10	aci	aci	PROPN
gujaf-58	164	11	and	and	CCONJ
gujaf-58	164	12	rmg	rmg	PROPN
gujaf-58	164	13	have	have	VERB
gujaf-58	164	14	a	a	DET
gujaf-58	164	15	negative	negative	ADJ
gujaf-58	164	16	relationship	relationship	NOUN
gujaf-58	164	17	with	with	ADP
gujaf-58	164	18	roe	roe	PROPN
gujaf-58	164	19	meaning	mean	VERB
gujaf-58	164	20	that	that	SCONJ
gujaf-58	164	21	increase	increase	NOUN
gujaf-58	164	22	in	in	ADP
gujaf-58	164	23	their	their	PRON
gujaf-58	164	24	compliance	compliance	NOUN
gujaf-58	164	25	will	will	AUX
gujaf-58	164	26	lead	lead	VERB
gujaf-58	164	27	to	to	ADP
gujaf-58	164	28	reduction	reduction	NOUN
gujaf-58	164	29	in	in	ADP
gujaf-58	164	30	roe	roe	NOUN
gujaf-58	164	31	.	.	PUNCT
gujaf-58	165	1	again	again	ADV
gujaf-58	165	2	,	,	PUNCT
gujaf-58	165	3	the	the	DET
gujaf-58	165	4	overall	overall	ADJ
gujaf-58	165	5	relationship	relationship	NOUN
gujaf-58	165	6	though	though	SCONJ
gujaf-58	165	7	positive	positive	ADJ
gujaf-58	165	8	is	be	AUX
gujaf-58	165	9	considered	consider	VERB
gujaf-58	165	10	weak	weak	ADJ
gujaf-58	165	11	and	and	CCONJ
gujaf-58	165	12	statistically	statistically	ADV
gujaf-58	165	13	insignificant	insignificant	ADJ
gujaf-58	165	14	which	which	PRON
gujaf-58	165	15	is	be	AUX
gujaf-58	165	16	in	in	ADP
gujaf-58	165	17	line	line	NOUN
gujaf-58	165	18	with	with	ADP
gujaf-58	165	19	our	our	PRON
gujaf-58	165	20	apriori	apriori	ADJ
gujaf-58	165	21	expectation	expectation	NOUN
gujaf-58	165	22	of	of	ADP
gujaf-58	165	23	hypothesis	hypothesis	NOUN
gujaf-58	165	24	2	2	NUM
gujaf-58	165	25	in	in	ADP
gujaf-58	165	26	the	the	DET
gujaf-58	165	27	null	null	ADJ
gujaf-58	165	28	form	form	NOUN
gujaf-58	165	29	,	,	PUNCT
gujaf-58	165	30	which	which	PRON
gujaf-58	165	31	predicted	predict	VERB
gujaf-58	165	32	that	that	SCONJ
gujaf-58	165	33	cg	cg	NOUN
gujaf-58	165	34	codes	code	NOUN
gujaf-58	165	35	have	have	VERB
gujaf-58	165	36	no	no	DET
gujaf-58	165	37	significant	significant	ADJ
gujaf-58	165	38	impact	impact	NOUN
gujaf-58	165	39	on	on	ADP
gujaf-58	165	40	the	the	DET
gujaf-58	165	41	return	return	NOUN
gujaf-58	165	42	on	on	ADP
gujaf-58	165	43	equity	equity	NOUN
gujaf-58	165	44	(	(	PUNCT
gujaf-58	165	45	roe	roe	PROPN
gujaf-58	165	46	)	)	PUNCT
gujaf-58	165	47	of	of	ADP
gujaf-58	165	48	dmbs	dmb	NOUN
gujaf-58	165	49	in	in	ADP
gujaf-58	165	50	nigeria	nigeria	PROPN
gujaf-58	165	51	.	.	PUNCT
gujaf-58	166	1	since	since	SCONJ
gujaf-58	166	2	the	the	DET
gujaf-58	166	3	result	result	NOUN
gujaf-58	166	4	shows	show	VERB
gujaf-58	166	5	a	a	DET
gujaf-58	166	6	very	very	ADV
gujaf-58	166	7	insignificant	insignificant	ADJ
gujaf-58	166	8	level	level	NOUN
gujaf-58	166	9	at	at	ADP
gujaf-58	166	10	12	12	NUM
gujaf-58	166	11	%	%	NOUN
gujaf-58	166	12	which	which	PRON
gujaf-58	166	13	is	be	AUX
gujaf-58	166	14	higher	high	ADJ
gujaf-58	166	15	than	than	ADP
gujaf-58	166	16	the	the	DET
gujaf-58	166	17	acceptable	acceptable	ADJ
gujaf-58	166	18	criteria	criterion	NOUN
gujaf-58	166	19	set	set	VERB
gujaf-58	166	20	at	at	ADP
gujaf-58	166	21	5	5	NUM
gujaf-58	166	22	%	%	NOUN
gujaf-58	166	23	in	in	ADP
gujaf-58	166	24	chapter	chapter	NOUN
gujaf-58	166	25	three	three	NUM
gujaf-58	166	26	.	.	PUNCT
gujaf-58	167	1	therefore	therefore	ADV
gujaf-58	167	2	,	,	PUNCT
gujaf-58	167	3	we	we	PRON
gujaf-58	167	4	accept	accept	VERB
gujaf-58	167	5	h02	h02	NOUN
gujaf-58	167	6	in	in	ADP
gujaf-58	167	7	the	the	DET
gujaf-58	167	8	null	null	ADJ
gujaf-58	167	9	form	form	NOUN
gujaf-58	167	10	.	.	PUNCT
gujaf-58	168	1	however	however	ADV
gujaf-58	168	2	,	,	PUNCT
gujaf-58	168	3	findings	finding	NOUN
gujaf-58	168	4	from	from	ADP
gujaf-58	168	5	this	this	DET
gujaf-58	168	6	study	study	NOUN
gujaf-58	168	7	differ	differ	VERB
gujaf-58	168	8	from	from	ADP
gujaf-58	168	9	findings	finding	NOUN
gujaf-58	168	10	of	of	ADP
gujaf-58	168	11	ashenafi	ashenafi	NOUN
gujaf-58	168	12	,	,	PUNCT
gujaf-58	168	13	kelifa	kelifa	PROPN
gujaf-58	168	14	and	and	CCONJ
gujaf-58	168	15	yodit	yodit	PROPN
gujaf-58	168	16	(	(	PUNCT
gujaf-58	168	17	2013	2013	NUM
gujaf-58	168	18	)	)	PUNCT
gujaf-58	168	19	who	who	PRON
gujaf-58	168	20	studied	study	VERB
gujaf-58	168	21	cg	cg	NOUN
gujaf-58	168	22	and	and	CCONJ
gujaf-58	168	23	impact	impact	NOUN
gujaf-58	168	24	on	on	ADP
gujaf-58	168	25	ethiopian	ethiopian	ADJ
gujaf-58	168	26	bank‟s	bank‟s	ADJ
gujaf-58	168	27	performance	performance	NOUN
gujaf-58	168	28	.	.	PUNCT
gujaf-58	169	1	their	their	PRON
gujaf-58	169	2	study	study	NOUN
gujaf-58	169	3	found	find	VERB
gujaf-58	169	4	that	that	SCONJ
gujaf-58	169	5	some	some	DET
gujaf-58	169	6	cg	cg	NOUN
gujaf-58	169	7	attributes	attribute	NOUN
gujaf-58	169	8	had	have	VERB
gujaf-58	169	9	significant	significant	ADJ
gujaf-58	169	10	negative	negative	ADJ
gujaf-58	169	11	effect	effect	NOUN
gujaf-58	169	12	on	on	ADP
gujaf-58	169	13	the	the	DET
gujaf-58	169	14	performance	performance	NOUN
gujaf-58	169	15	of	of	ADP
gujaf-58	169	16	the	the	DET
gujaf-58	169	17	banks	bank	NOUN
gujaf-58	169	18	while	while	SCONJ
gujaf-58	169	19	bank	bank	NOUN
gujaf-58	169	20	size	size	NOUN
gujaf-58	169	21	had	have	VERB
gujaf-58	169	22	statistically	statistically	ADV
gujaf-58	169	23	significant	significant	ADJ
gujaf-58	169	24	positive	positive	ADJ
gujaf-58	169	25	effect	effect	NOUN
gujaf-58	169	26	on	on	ADP
gujaf-58	169	27	bank	bank	NOUN
gujaf-58	169	28	performance	performance	NOUN
gujaf-58	169	29	indicating	indicate	VERB
gujaf-58	169	30	mixed	mixed	ADJ
gujaf-58	169	31	findings	finding	NOUN
gujaf-58	169	32	.	.	PUNCT
gujaf-58	170	1	the	the	DET
gujaf-58	170	2	study	study	NOUN
gujaf-58	170	3	conclude	conclude	VERB
gujaf-58	170	4	that	that	SCONJ
gujaf-58	170	5	cg	cg	NOUN
gujaf-58	170	6	codes	code	NOUN
gujaf-58	170	7	have	have	VERB
gujaf-58	170	8	no	no	DET
gujaf-58	170	9	significant	significant	ADJ
gujaf-58	170	10	impact	impact	NOUN
gujaf-58	170	11	on	on	ADP
gujaf-58	170	12	return	return	NOUN
gujaf-58	170	13	on	on	ADP
gujaf-58	170	14	equity	equity	NOUN
gujaf-58	170	15	(	(	PUNCT
gujaf-58	170	16	roe	roe	PROPN
gujaf-58	170	17	)	)	PUNCT
gujaf-58	170	18	of	of	ADP
gujaf-58	170	19	dmbs	dmb	NOUN
gujaf-58	170	20	in	in	ADP
gujaf-58	170	21	nigeria	nigeria	PROPN
gujaf-58	170	22	.	.	PUNCT
gujaf-58	171	1	this	this	PRON
gujaf-58	171	2	also	also	ADV
gujaf-58	171	3	implies	imply	VERB
gujaf-58	171	4	that	that	SCONJ
gujaf-58	171	5	despite	despite	SCONJ
gujaf-58	171	6	the	the	DET
gujaf-58	171	7	focus	focus	NOUN
gujaf-58	171	8	of	of	ADP
gujaf-58	171	9	the	the	DET
gujaf-58	171	10	cg	cg	NOUN
gujaf-58	171	11	codes	code	NOUN
gujaf-58	171	12	on	on	ADP
gujaf-58	171	13	top	top	ADJ
gujaf-58	171	14	management	management	NOUN
gujaf-58	171	15	effectiveness	effectiveness	NOUN
gujaf-58	171	16	in	in	ADP
gujaf-58	171	17	owners‟	owners‟	PROPN
gujaf-58	171	18	equity	equity	NOUN
gujaf-58	171	19	utilization	utilization	NOUN
gujaf-58	171	20	,	,	PUNCT
gujaf-58	171	21	the	the	DET
gujaf-58	171	22	2006	2006	NUM
gujaf-58	171	23	code	code	NOUN
gujaf-58	171	24	of	of	ADP
gujaf-58	171	25	cg	cg	NOUN
gujaf-58	171	26	did	do	AUX
gujaf-58	171	27	not	not	PART
gujaf-58	171	28	totally	totally	ADV
gujaf-58	171	29	address	address	VERB
gujaf-58	171	30	the	the	DET
gujaf-58	171	31	excesses	excess	NOUN
gujaf-58	171	32	observed	observe	VERB
gujaf-58	171	33	among	among	ADP
gujaf-58	171	34	the	the	DET
gujaf-58	171	35	top	top	ADJ
gujaf-58	171	36	managements	management	NOUN
gujaf-58	171	37	of	of	ADP
gujaf-58	171	38	banks	bank	NOUN
gujaf-58	171	39	.	.	PUNCT
gujaf-58	172	1	further	far	ADV
gujaf-58	172	2	the	the	DET
gujaf-58	172	3	findings	finding	NOUN
gujaf-58	172	4	on	on	ADP
gujaf-58	172	5	roe	roe	PROPN
gujaf-58	172	6	seem	seem	VERB
gujaf-58	172	7	to	to	PART
gujaf-58	172	8	suggest	suggest	VERB
gujaf-58	172	9	that	that	SCONJ
gujaf-58	172	10	cg	cg	NOUN
gujaf-58	172	11	codes	code	NOUN
gujaf-58	172	12	of	of	ADP
gujaf-58	172	13	2006	2006	NUM
gujaf-58	172	14	was	be	AUX
gujaf-58	172	15	not	not	PART
gujaf-58	172	16	working	work	VERB
gujaf-58	172	17	effectively	effectively	ADV
gujaf-58	172	18	in	in	ADP
gujaf-58	172	19	nigeria	nigeria	PROPN
gujaf-58	172	20	as	as	ADP
gujaf-58	172	21	regards	regard	NOUN
gujaf-58	172	22	to	to	ADP
gujaf-58	172	23	profitability	profitability	NOUN
gujaf-58	172	24	reporting	reporting	NOUN
gujaf-58	172	25	and	and	CCONJ
gujaf-58	172	26	that	that	SCONJ
gujaf-58	172	27	factors	factor	VERB
gujaf-58	172	28	responsiblefor	responsiblefor	VERB
gujaf-58	172	29	improvements	improvement	NOUN
gujaf-58	172	30	in	in	ADP
gujaf-58	172	31	return	return	NOUN
gujaf-58	172	32	on	on	ADP
gujaf-58	172	33	equity	equity	NOUN
gujaf-58	172	34	are	be	AUX
gujaf-58	172	35	beyond	beyond	ADP
gujaf-58	172	36	the	the	DET
gujaf-58	172	37	corporate	corporate	ADJ
gujaf-58	172	38	governance	governance	NOUN
gujaf-58	172	39	codes	code	NOUN
gujaf-58	172	40	.	.	PUNCT
gujaf-58	173	1	gusau	gusau	PROPN
gujaf-58	173	2	journal	journal	PROPN
gujaf-58	173	3	of	of	ADP
gujaf-58	173	4	accounting	accounting	NOUN
gujaf-58	173	5	and	and	CCONJ
gujaf-58	173	6	finance	finance	NOUN
gujaf-58	173	7	,	,	PUNCT
gujaf-58	173	8	vol	vol	NOUN
gujaf-58	173	9	.	.	PROPN
gujaf-58	173	10	2	2	NUM
gujaf-58	173	11	,	,	PUNCT
gujaf-58	173	12	issue	issue	NOUN
gujaf-58	173	13	1	1	NUM
gujaf-58	173	14	,	,	PUNCT
gujaf-58	173	15	april	april	PROPN
gujaf-58	173	16	,	,	PUNCT
gujaf-58	173	17	2021	2021	NUM
gujaf-58	173	18	12	12	NUM
gujaf-58	173	19	the	the	DET
gujaf-58	173	20	study	study	NOUN
gujaf-58	173	21	concludes	conclude	VERB
gujaf-58	173	22	that	that	SCONJ
gujaf-58	173	23	although	although	SCONJ
gujaf-58	173	24	the	the	DET
gujaf-58	173	25	mean	mean	NOUN
gujaf-58	173	26	of	of	ADP
gujaf-58	173	27	the	the	DET
gujaf-58	173	28	cg	cg	NOUN
gujaf-58	173	29	codes	code	NOUN
gujaf-58	173	30	of	of	ADP
gujaf-58	173	31	mgq	mgq	PROPN
gujaf-58	173	32	,	,	PUNCT
gujaf-58	173	33	bcz	bcz	PROPN
gujaf-58	173	34	,	,	PUNCT
gujaf-58	173	35	etp	etp	PROPN
gujaf-58	173	36	,	,	PUNCT
gujaf-58	173	37	tdd	tdd	PROPN
gujaf-58	173	38	,	,	PUNCT
gujaf-58	173	39	aci	aci	PROPN
gujaf-58	173	40	and	and	CCONJ
gujaf-58	173	41	rmg	rmg	PROPN
gujaf-58	173	42	(	(	PUNCT
gujaf-58	173	43	with	with	ADP
gujaf-58	173	44	the	the	DET
gujaf-58	173	45	exception	exception	NOUN
gujaf-58	173	46	of	of	ADP
gujaf-58	173	47	bpa	bpa	NOUN
gujaf-58	173	48	)	)	PUNCT
gujaf-58	173	49	all	all	PRON
gujaf-58	173	50	indicate	indicate	VERB
gujaf-58	173	51	a	a	DET
gujaf-58	173	52	very	very	ADV
gujaf-58	173	53	high	high	ADJ
gujaf-58	173	54	compliance	compliance	NOUN
gujaf-58	173	55	level	level	NOUN
gujaf-58	173	56	among	among	ADP
gujaf-58	173	57	the	the	DET
gujaf-58	173	58	banks	bank	NOUN
gujaf-58	173	59	with	with	ADP
gujaf-58	173	60	the	the	DET
gujaf-58	173	61	requirement	requirement	NOUN
gujaf-58	173	62	of	of	ADP
gujaf-58	173	63	the	the	DET
gujaf-58	173	64	cg	cg	NOUN
gujaf-58	173	65	codes	code	NOUN
gujaf-58	173	66	,	,	PUNCT
gujaf-58	173	67	yet	yet	CCONJ
gujaf-58	173	68	the	the	DET
gujaf-58	173	69	mean	mean	NOUN
gujaf-58	173	70	of	of	ADP
gujaf-58	173	71	performance	performance	NOUN
gujaf-58	173	72	variable	variable	ADJ
gujaf-58	173	73	roe	roe	NOUN
gujaf-58	173	74	indicate	indicate	VERB
gujaf-58	173	75	a	a	DET
gujaf-58	173	76	very	very	ADV
gujaf-58	173	77	dismal	dismal	ADJ
gujaf-58	173	78	performance	performance	NOUN
gujaf-58	173	79	level	level	NOUN
gujaf-58	173	80	of	of	ADP
gujaf-58	173	81	the	the	DET
gujaf-58	173	82	banks	bank	NOUN
gujaf-58	173	83	in	in	ADP
gujaf-58	173	84	terms	term	NOUN
gujaf-58	173	85	of	of	ADP
gujaf-58	173	86	total	total	ADJ
gujaf-58	173	87	equity	equity	NOUN
gujaf-58	173	88	utilization	utilization	NOUN
gujaf-58	173	89	for	for	ADP
gujaf-58	173	90	the	the	DET
gujaf-58	173	91	years	year	NOUN
gujaf-58	173	92	under	under	ADP
gujaf-58	173	93	review	review	NOUN
gujaf-58	173	94	.	.	PUNCT
gujaf-58	174	1	the	the	DET
gujaf-58	174	2	control	control	NOUN
gujaf-58	174	3	variables	variable	NOUN
gujaf-58	174	4	also	also	ADV
gujaf-58	174	5	revealed	reveal	VERB
gujaf-58	174	6	that	that	SCONJ
gujaf-58	174	7	although	although	SCONJ
gujaf-58	174	8	majority	majority	NOUN
gujaf-58	174	9	of	of	ADP
gujaf-58	174	10	the	the	DET
gujaf-58	174	11	banks	bank	NOUN
gujaf-58	174	12	are	be	AUX
gujaf-58	174	13	mega	mega	ADJ
gujaf-58	174	14	banks	bank	NOUN
gujaf-58	174	15	yet	yet	CCONJ
gujaf-58	174	16	the	the	DET
gujaf-58	174	17	large	large	ADJ
gujaf-58	174	18	equity	equity	NOUN
gujaf-58	174	19	base	base	NOUN
gujaf-58	174	20	were	be	AUX
gujaf-58	174	21	not	not	PART
gujaf-58	174	22	being	be	AUX
gujaf-58	174	23	efficiently	efficiently	ADV
gujaf-58	174	24	utilised	utilise	VERB
gujaf-58	174	25	to	to	PART
gujaf-58	174	26	generate	generate	VERB
gujaf-58	174	27	sufficient	sufficient	ADJ
gujaf-58	174	28	profitability	profitability	NOUN
gujaf-58	174	29	of	of	ADP
gujaf-58	174	30	the	the	DET
gujaf-58	174	31	banks	bank	NOUN
gujaf-58	174	32	.	.	PUNCT
gujaf-58	175	1	5.2	5.2	NUM
gujaf-58	175	2	recommendation	recommendation	NOUN
gujaf-58	175	3	the	the	DET
gujaf-58	175	4	study	study	NOUN
gujaf-58	175	5	recommends	recommend	VERB
gujaf-58	175	6	that	that	SCONJ
gujaf-58	175	7	investors	investor	NOUN
gujaf-58	175	8	and	and	CCONJ
gujaf-58	175	9	board	board	NOUN
gujaf-58	175	10	of	of	ADP
gujaf-58	175	11	directors	director	NOUN
gujaf-58	175	12	need	need	VERB
gujaf-58	175	13	to	to	PART
gujaf-58	175	14	pay	pay	VERB
gujaf-58	175	15	proper	proper	ADJ
gujaf-58	175	16	attention	attention	NOUN
gujaf-58	175	17	to	to	ADP
gujaf-58	175	18	those	those	DET
gujaf-58	175	19	codes	code	NOUN
gujaf-58	175	20	that	that	PRON
gujaf-58	175	21	may	may	AUX
gujaf-58	175	22	significantly	significantly	ADV
gujaf-58	175	23	impact	impact	VERB
gujaf-58	175	24	their	their	PRON
gujaf-58	175	25	organizational	organizational	ADJ
gujaf-58	175	26	performance	performance	NOUN
gujaf-58	175	27	while	while	SCONJ
gujaf-58	175	28	implementing	implement	VERB
gujaf-58	175	29	corporate	corporate	ADJ
gujaf-58	175	30	governance	governance	NOUN
gujaf-58	175	31	codes	code	NOUN
gujaf-58	175	32	for	for	ADP
gujaf-58	175	33	their	their	PRON
gujaf-58	175	34	institutions	institution	NOUN
gujaf-58	175	35	.	.	PUNCT
gujaf-58	176	1	also	also	ADV
gujaf-58	176	2	there	there	PRON
gujaf-58	176	3	is	be	VERB
gujaf-58	176	4	the	the	DET
gujaf-58	176	5	need	need	NOUN
gujaf-58	176	6	for	for	ADP
gujaf-58	176	7	policy	policy	NOUN
gujaf-58	176	8	makers	maker	NOUN
gujaf-58	176	9	and	and	CCONJ
gujaf-58	176	10	regulatory	regulatory	ADJ
gujaf-58	176	11	bodies	body	NOUN
gujaf-58	176	12	to	to	PART
gujaf-58	176	13	strengthen	strengthen	VERB
gujaf-58	176	14	cg	cg	NOUN
gujaf-58	176	15	codes	code	NOUN
gujaf-58	176	16	to	to	ADP
gujaf-58	176	17	a	a	DET
gujaf-58	176	18	level	level	NOUN
gujaf-58	176	19	that	that	SCONJ
gujaf-58	176	20	they	they	PRON
gujaf-58	176	21	can	can	AUX
gujaf-58	176	22	significantly	significantly	ADV
gujaf-58	176	23	impact	impact	VERB
gujaf-58	176	24	on	on	ADP
gujaf-58	176	25	profitability	profitability	NOUN
gujaf-58	176	26	of	of	ADP
gujaf-58	176	27	dmbs	dmb	NOUN
gujaf-58	176	28	in	in	ADP
gujaf-58	176	29	nigeria	nigeria	PROPN
gujaf-58	176	30	.	.	PUNCT
gujaf-58	177	1	references	reference	NOUN
gujaf-58	177	2	adeyemi	adeyemi	ADV
gujaf-58	177	3	,	,	PUNCT
gujaf-58	177	4	s.b	s.b	PROPN
gujaf-58	177	5	and	and	CCONJ
gujaf-58	177	6	fagbemi	fagbemi	PROPN
gujaf-58	177	7	,	,	PUNCT
gujaf-58	177	8	o.t	o.t	PROPN
gujaf-58	177	9	.	.	PROPN
gujaf-58	177	10	(	(	PUNCT
gujaf-58	177	11	2010	2010	NUM
gujaf-58	177	12	)	)	PUNCT
gujaf-58	177	13	audit	audit	NOUN
gujaf-58	177	14	quality	quality	NOUN
gujaf-58	177	15	,	,	PUNCT
gujaf-58	177	16	corporate	corporate	ADJ
gujaf-58	177	17	governance	governance	NOUN
gujaf-58	177	18	and	and	CCONJ
gujaf-58	177	19	firm	firm	ADJ
gujaf-58	177	20	characteristics	characteristic	NOUN
gujaf-58	177	21	in	in	ADP
gujaf-58	177	22	nigeria	nigeria	PROPN
gujaf-58	177	23	.	.	PUNCT
gujaf-58	178	1	international	international	ADJ
gujaf-58	178	2	journal	journal	PROPN
gujaf-58	178	3	of	of	ADP
gujaf-58	178	4	business	business	NOUN
gujaf-58	178	5	and	and	CCONJ
gujaf-58	178	6	management	management	NOUN
gujaf-58	178	7	5(5	5(5	NUM
gujaf-58	178	8	)	)	PUNCT
gujaf-58	178	9	.	.	PUNCT
gujaf-58	179	1	available	available	ADJ
gujaf-58	179	2	at	at	ADP
gujaf-58	179	3	www.unilorin.edu.ng/publications/fagbemito/tope3.pd	www.unilorin.edu.ng/publications/fagbemito/tope3.pd	PROPN
gujaf-58	179	4	ashenafi	ashenafi	NOUN
gujaf-58	179	5	,	,	PUNCT
gujaf-58	179	6	b.	b.	PROPN
gujaf-58	179	7	f.	f.	PROPN
gujaf-58	179	8	,	,	PUNCT
gujaf-58	179	9	kelifa	kelifa	PROPN
gujaf-58	179	10	,	,	PUNCT
gujaf-58	179	11	s.	s.	PROPN
gujaf-58	179	12	k.	k.	PROPN
gujaf-58	179	13	and	and	CCONJ
gujaf-58	179	14	yodit	yodit	PROPN
gujaf-58	179	15	,	,	PUNCT
gujaf-58	179	16	k.	k.	PROPN
gujaf-58	179	17	w.	w.	PROPN
gujaf-58	179	18	(	(	PUNCT
gujaf-58	179	19	2013	2013	NUM
gujaf-58	179	20	)	)	PUNCT
gujaf-58	179	21	corporate	corporate	ADJ
gujaf-58	179	22	governance	governance	NOUN
gujaf-58	179	23	and	and	CCONJ
gujaf-58	179	24	impact	impact	NOUN
gujaf-58	179	25	on	on	ADP
gujaf-58	179	26	bank	bank	NOUN
gujaf-58	179	27	performance	performance	NOUN
gujaf-58	179	28	.	.	PUNCT
gujaf-58	180	1	journal	journal	NOUN
gujaf-58	180	2	of	of	ADP
gujaf-58	180	3	finance	finance	NOUN
gujaf-58	180	4	and	and	CCONJ
gujaf-58	180	5	accounting	accounting	NOUN
gujaf-58	180	6	.	.	PUNCT
gujaf-58	181	1	1(1	1(1	NUM
gujaf-58	181	2	)	)	PUNCT
gujaf-58	181	3	pp	pp	ADJ
gujaf-58	181	4	.	.	PUNCT
gujaf-58	182	1	19	19	NUM
gujaf-58	182	2	-	-	SYM
gujaf-58	182	3	26	26	NUM
gujaf-58	182	4	.	.	PUNCT
gujaf-58	183	1	doi	doi	NOUN
gujaf-58	183	2	:	:	PUNCT
gujaf-58	183	3	10.11648	10.11648	NUM
gujaf-58	183	4	/	/	SYM
gujaf-58	183	5	j.jfa.20130101.12	j.jfa.20130101.12	PROPN
gujaf-58	183	6	baross	baross	NOUN
gujaf-58	183	7	,	,	PUNCT
gujaf-58	183	8	p.	p.	NOUN
gujaf-58	183	9	and	and	CCONJ
gujaf-58	183	10	caporale	caporale	NOUN
gujaf-58	183	11	,	,	PUNCT
gujaf-58	183	12	m.	m.	NOUN
gujaf-58	183	13	(	(	PUNCT
gujaf-58	183	14	2012	2012	NUM
gujaf-58	183	15	)	)	PUNCT
gujaf-58	183	16	banking	banking	NOUN
gujaf-58	183	17	consolidation	consolidation	NOUN
gujaf-58	183	18	in	in	ADP
gujaf-58	183	19	nigeria	nigeria	PROPN
gujaf-58	183	20	,	,	PUNCT
gujaf-58	183	21	2000	2000	NUM
gujaf-58	183	22	2010	2010	NUM
gujaf-58	183	23	.	.	PUNCT
gujaf-58	184	1	economics	economic	NOUN
gujaf-58	184	2	and	and	CCONJ
gujaf-58	184	3	finance	finance	NOUN
gujaf-58	184	4	working	working	NOUN
gujaf-58	184	5	paper	paper	NOUN
gujaf-58	184	6	series	series	NOUN
gujaf-58	184	7	no	no	DET
gujaf-58	184	8	12	12	NUM
gujaf-58	184	9	-	-	SYM
gujaf-58	184	10	06	06	NUM
gujaf-58	184	11	.	.	PUNCT
gujaf-58	185	1	brunel	brunel	PROPN
gujaf-58	185	2	university	university	PROPN
gujaf-58	185	3	,	,	PUNCT
gujaf-58	185	4	london	london	PROPN
gujaf-58	185	5	.	.	PUNCT
gujaf-58	186	1	available	available	ADJ
gujaf-58	186	2	at	at	ADP
gujaf-58	186	3	www.brunel.ac.uk/__data/assets/pdf_file/0017/163250/1206.pdf	www.brunel.ac.uk/__data/assets/pdf_file/0017/163250/1206.pdf	X
gujaf-58	186	4	battilossi	battilossi	ADJ
gujaf-58	186	5	.	.	PUNCT
gujaf-58	187	1	s.	s.	PROPN
gujaf-58	187	2	,	,	PUNCT
gujaf-58	187	3	(	(	PUNCT
gujaf-58	187	4	2003	2003	NUM
gujaf-58	187	5	)	)	PUNCT
gujaf-58	187	6	corporate	corporate	ADJ
gujaf-58	187	7	governance	governance	NOUN
gujaf-58	187	8	,	,	PUNCT
gujaf-58	187	9	moral	moral	ADJ
gujaf-58	187	10	hazard	hazard	NOUN
gujaf-58	187	11	and	and	CCONJ
gujaf-58	187	12	conflict	conflict	NOUN
gujaf-58	187	13	of	of	ADP
gujaf-58	187	14	interest	interest	NOUN
gujaf-58	187	15	in	in	ADP
gujaf-58	187	16	italian	italian	ADJ
gujaf-58	187	17	universal	universal	ADJ
gujaf-58	187	18	banking	banking	NOUN
gujaf-58	187	19	,	,	PUNCT
gujaf-58	187	20	1914	1914	NUM
gujaf-58	187	21	-	-	SYM
gujaf-58	187	22	1933	1933	NUM
gujaf-58	187	23	,	,	PUNCT
gujaf-58	187	24	economic	economic	ADJ
gujaf-58	187	25	history	history	NOUN
gujaf-58	187	26	and	and	CCONJ
gujaf-58	187	27	institutions	institution	NOUN
gujaf-58	187	28	series	series	NOUN
gujaf-58	187	29	,	,	PUNCT
gujaf-58	187	30	working	work	VERB
gujaf-58	187	31	paper	paper	NOUN
gujaf-58	187	32	03	03	NUM
gujaf-58	187	33	-	-	SYM
gujaf-58	187	34	07	07	NUM
gujaf-58	187	35	.	.	PUNCT
gujaf-58	188	1	universidad	universidad	PROPN
gujaf-58	188	2	carlos	carlos	PROPN
gujaf-58	188	3	iii	iii	PROPN
gujaf-58	188	4	de	de	PROPN
gujaf-58	188	5	madrid	madrid	PROPN
gujaf-58	188	6	.	.	PUNCT
gujaf-58	189	1	spain	spain	PROPN
gujaf-58	189	2	.	.	PUNCT
gujaf-58	190	1	retrieved	retrieve	VERB
gujaf-58	190	2	0n	0n	NUM
gujaf-58	190	3	10	10	NUM
gujaf-58	190	4	-	-	PUNCT
gujaf-58	190	5	04	04	NUM
gujaf-58	190	6	-	-	PUNCT
gujaf-58	190	7	2014	2014	NUM
gujaf-58	190	8	fromdocubib.uc3m.es/workingpapers/wh/wh030703.pdf	fromdocubib.uc3m.es/workingpapers/wh/wh030703.pdf	NOUN
gujaf-58	190	9	black	black	NOUN
gujaf-58	190	10	,	,	PUNCT
gujaf-58	190	11	b.	b.	PROPN
gujaf-58	190	12	,	,	PUNCT
gujaf-58	190	13	jang	jang	PROPN
gujaf-58	190	14	,	,	PUNCT
gujaf-58	190	15	h.	h.	PROPN
gujaf-58	190	16	,	,	PUNCT
gujaf-58	190	17	kim	kim	PROPN
gujaf-58	190	18	,	,	PUNCT
gujaf-58	190	19	w.	w.	PROPN
gujaf-58	190	20	and	and	CCONJ
gujaf-58	190	21	mark	mark	PROPN
gujaf-58	190	22	,	,	PUNCT
gujaf-58	190	23	j.	j.	PROPN
gujaf-58	190	24	(	(	PUNCT
gujaf-58	190	25	2002	2002	NUM
gujaf-58	190	26	)	)	PUNCT
gujaf-58	190	27	,	,	PUNCT
gujaf-58	190	28	does	do	AUX
gujaf-58	190	29	corporate	corporate	ADJ
gujaf-58	190	30	governance	governance	NOUN
gujaf-58	190	31	affect	affect	VERB
gujaf-58	190	32	firm	firm	ADJ
gujaf-58	190	33	value	value	NOUN
gujaf-58	190	34	?	?	PUNCT
gujaf-58	191	1	evidence	evidence	NOUN
gujaf-58	191	2	from	from	ADP
gujaf-58	191	3	korea	korea	PROPN
gujaf-58	191	4	,	,	PUNCT
gujaf-58	191	5	journal	journal	NOUN
gujaf-58	191	6	of	of	ADP
gujaf-58	191	7	law	law	NOUN
gujaf-58	191	8	,	,	PUNCT
gujaf-58	191	9	economics	economic	NOUN
gujaf-58	191	10	,	,	PUNCT
gujaf-58	191	11	&	&	CCONJ
gujaf-58	191	12	organization	organization	PROPN
gujaf-58	191	13	,	,	PUNCT
gujaf-58	191	14	vol	vol	NOUN
gujaf-58	191	15	.	.	PROPN
gujaf-58	191	16	22	22	NUM
gujaf-58	192	1	no	no	NOUN
gujaf-58	192	2	.	.	NOUN
gujaf-58	192	3	2	2	NUM
gujaf-58	192	4	,	,	PUNCT
gujaf-58	192	5	pp	pp	ADJ
gujaf-58	192	6	.	.	PUNCT
gujaf-58	193	1	366	366	NUM
gujaf-58	193	2	-	-	SYM
gujaf-58	193	3	413	413	NUM
gujaf-58	193	4	.	.	PUNCT
gujaf-58	194	1	cadbury	cadbury	PROPN
gujaf-58	194	2	a.	a.	PROPN
gujaf-58	194	3	,	,	PUNCT
gujaf-58	194	4	(	(	PUNCT
gujaf-58	194	5	1992	1992	NUM
gujaf-58	194	6	)	)	PUNCT
gujaf-58	194	7	.	.	PUNCT
gujaf-58	195	1	report	report	NOUN
gujaf-58	195	2	of	of	ADP
gujaf-58	195	3	the	the	DET
gujaf-58	195	4	committee	committee	NOUN
gujaf-58	195	5	on	on	ADP
gujaf-58	195	6	the	the	DET
gujaf-58	195	7	financial	financial	ADJ
gujaf-58	195	8	aspects	aspect	NOUN
gujaf-58	195	9	of	of	ADP
gujaf-58	195	10	corporate	corporate	ADJ
gujaf-58	195	11	governance	governance	NOUN
gujaf-58	195	12	,	,	PUNCT
gujaf-58	195	13	gee	gee	NOUN
gujaf-58	195	14	and	and	CCONJ
gujaf-58	195	15	co	co	PROPN
gujaf-58	195	16	ltd	ltd	PROPN
gujaf-58	195	17	.	.	PROPN
gujaf-58	195	18	london	london	PROPN
gujaf-58	195	19	.	.	PUNCT
gujaf-58	196	1	retrieved	retrieve	VERB
gujaf-58	196	2	on	on	ADP
gujaf-58	196	3	04	04	NUM
gujaf-58	196	4	-	-	PUNCT
gujaf-58	196	5	03	03	NUM
gujaf-58	196	6	-	-	PUNCT
gujaf-58	196	7	2014	2014	NUM
gujaf-58	196	8	from	from	ADP
gujaf-58	196	9	www.ecgi.org/codes/documents/cadbury.pdf	www.ecgi.org/codes/documents/cadbury.pdf	PROPN
gujaf-58	196	10	central	central	ADJ
gujaf-58	196	11	bank	bank	PROPN
gujaf-58	196	12	of	of	ADP
gujaf-58	196	13	nigeria	nigeria	PROPN
gujaf-58	196	14	(	(	PUNCT
gujaf-58	196	15	cbn	cbn	PROPN
gujaf-58	196	16	,	,	PUNCT
gujaf-58	196	17	2003	2003	NUM
gujaf-58	196	18	)	)	PUNCT
gujaf-58	196	19	.	.	PUNCT
gujaf-58	197	1	code	code	NOUN
gujaf-58	197	2	of	of	ADP
gujaf-58	197	3	cg	cg	NOUN
gujaf-58	197	4	for	for	ADP
gujaf-58	197	5	banks	bank	NOUN
gujaf-58	197	6	and	and	CCONJ
gujaf-58	197	7	other	other	ADJ
gujaf-58	197	8	financial	financial	ADJ
gujaf-58	197	9	institutions	institution	NOUN
gujaf-58	197	10	in	in	ADP
gujaf-58	197	11	nigeria	nigeria	PROPN
gujaf-58	197	12	.	.	PUNCT
gujaf-58	198	1	a	a	DET
gujaf-58	198	2	document	document	NOUN
gujaf-58	198	3	of	of	ADP
gujaf-58	198	4	bankers	banker	NOUN
gujaf-58	198	5	’	'	PUNCT
gujaf-58	198	6	committee	committee	NOUN
gujaf-58	198	7	.	.	PUNCT
gujaf-58	199	1	abuja	abuja	PROPN
gujaf-58	199	2	,	,	PUNCT
gujaf-58	199	3	nigeria	nigeria	PROPN
gujaf-58	199	4	.	.	PUNCT
gujaf-58	199	5	available	available	ADJ
gujaf-58	199	6	at	at	ADP
gujaf-58	199	7	www.cibng.org/code%20of%20conduct%20governance	www.cibng.org/code%20of%20conduct%20governance	PROPN
gujaf-58	199	8	.	.	PUNCT
gujaf-58	200	1	cbn	cbn	PROPN
gujaf-58	200	2	,	,	PUNCT
gujaf-58	200	3	(	(	PUNCT
gujaf-58	200	4	2005	2005	NUM
gujaf-58	200	5	)	)	PUNCT
gujaf-58	200	6	.	.	PUNCT
gujaf-58	201	1	annual	annual	ADJ
gujaf-58	201	2	report	report	NOUN
gujaf-58	201	3	for	for	ADP
gujaf-58	201	4	the	the	DET
gujaf-58	201	5	year	year	NOUN
gujaf-58	201	6	ended	end	VERB
gujaf-58	201	7	31	31	NUM
gujaf-58	201	8	december	december	PROPN
gujaf-58	201	9	,	,	PUNCT
gujaf-58	201	10	2005	2005	NUM
gujaf-58	201	11	.	.	PUNCT
gujaf-58	202	1	http://www.cenbank.org/out/publications/reports/rd/2006/arp-2005-part1.pdf	http://www.cenbank.org/out/publications/reports/rd/2006/arp-2005-part1.pdf	PROPN
gujaf-58	202	2	.	.	PUNCT
gujaf-58	202	3	cbn(2006	cbn(2006	PROPN
gujaf-58	202	4	)	)	PUNCT
gujaf-58	202	5	code	code	NOUN
gujaf-58	202	6	of	of	ADP
gujaf-58	202	7	cg	cg	NOUN
gujaf-58	202	8	for	for	ADP
gujaf-58	202	9	banks	bank	NOUN
gujaf-58	202	10	and	and	CCONJ
gujaf-58	202	11	other	other	ADJ
gujaf-58	202	12	financial	financial	ADJ
gujaf-58	202	13	institutions	institution	NOUN
gujaf-58	202	14	in	in	ADP
gujaf-58	202	15	nigeria	nigeria	PROPN
gujaf-58	202	16	post	post	PROPN
gujaf-58	202	17	consolidation	consolidation	NOUN
gujaf-58	202	18	.	.	PUNCT
gujaf-58	203	1	peterside	peterside	PROPN
gujaf-58	203	2	committee	committee	PROPN
gujaf-58	203	3	.	.	PUNCT
gujaf-58	204	1	available	available	ADJ
gujaf-58	204	2	at	at	ADP
gujaf-58	204	3	http://www.cenbank.org/out/publications/bsd/2006/corpgov	http://www.cenbank.org/out/publications/bsd/2006/corpgov	PROPN
gujaf-58	204	4	postconso.pdf	postconso.pdf	X
gujaf-58	204	5	http://www.unilorin.edu.ng/publications/fagbemito/tope3.pd	http://www.unilorin.edu.ng/publications/fagbemito/tope3.pd	PROPN
gujaf-58	204	6	http://www.cenbank.org/out/publications/reports/rd/2006/arp-2005-part1.pdf	http://www.cenbank.org/out/publications/reports/rd/2006/arp-2005-part1.pdf	PROPN
gujaf-58	204	7	http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf	http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf	ADJ
gujaf-58	204	8	http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf	http://www.cenbank.org/out/publications/bsd/2006/corpgov-%09postconso.pdf	ADJ
gujaf-58	204	9	gusau	gusau	ADJ
gujaf-58	204	10	journal	journal	NOUN
gujaf-58	204	11	of	of	ADP
gujaf-58	204	12	accounting	accounting	NOUN
gujaf-58	204	13	and	and	CCONJ
gujaf-58	204	14	finance	finance	NOUN
gujaf-58	204	15	,	,	PUNCT
gujaf-58	204	16	vol	vol	NOUN
gujaf-58	204	17	.	.	PROPN
gujaf-58	204	18	2	2	NUM
gujaf-58	204	19	,	,	PUNCT
gujaf-58	204	20	issue	issue	NOUN
gujaf-58	204	21	1	1	NUM
gujaf-58	204	22	,	,	PUNCT
gujaf-58	204	23	april	april	PROPN
gujaf-58	204	24	,	,	PUNCT
gujaf-58	204	25	2021	2021	NUM
gujaf-58	204	26	13	13	NUM
gujaf-58	204	27	cbn	cbn	NOUN
gujaf-58	204	28	,	,	PUNCT
gujaf-58	204	29	(	(	PUNCT
gujaf-58	204	30	2010	2010	NUM
gujaf-58	204	31	)	)	PUNCT
gujaf-58	204	32	.	.	PUNCT
gujaf-58	205	1	developments	development	NOUN
gujaf-58	205	2	in	in	ADP
gujaf-58	205	3	the	the	DET
gujaf-58	205	4	financial	financial	ADJ
gujaf-58	205	5	markets	market	NOUN
gujaf-58	205	6	monetary	monetary	ADJ
gujaf-58	205	7	policy	policy	NOUN
gujaf-58	205	8	review	review	NOUN
gujaf-58	205	9	.	.	PUNCT
gujaf-58	206	1	abuja	abuja	PROPN
gujaf-58	206	2	.	.	PUNCT
gujaf-58	207	1	vol.1	vol.1	INTJ
gujaf-58	207	2	,	,	PUNCT
gujaf-58	207	3	no	no	INTJ
gujaf-58	207	4	.	.	NOUN
gujaf-58	208	1	1	1	X
gujaf-58	208	2	.	.	PUNCT
gujaf-58	209	1	p	p	X
gujaf-58	209	2	31	31	NUM
gujaf-58	209	3	-	-	SYM
gujaf-58	209	4	50	50	NUM
gujaf-58	209	5	.	.	PUNCT
gujaf-58	210	1	claessens	claessen	NOUN
gujaf-58	210	2	,	,	PUNCT
gujaf-58	210	3	s.	s.	PROPN
gujaf-58	210	4	and	and	CCONJ
gujaf-58	210	5	yurtoglu	yurtoglu	PROPN
gujaf-58	210	6	,	,	PUNCT
gujaf-58	210	7	b.	b.	PROPN
gujaf-58	210	8	(	(	PUNCT
gujaf-58	210	9	2012	2012	NUM
gujaf-58	210	10	)	)	PUNCT
gujaf-58	210	11	cg	cg	NOUN
gujaf-58	210	12	and	and	CCONJ
gujaf-58	210	13	development	development	NOUN
gujaf-58	210	14	-	-	PUNCT
gujaf-58	210	15	an	an	DET
gujaf-58	210	16	update	update	NOUN
gujaf-58	210	17	,	,	PUNCT
gujaf-58	210	18	a	a	DET
gujaf-58	210	19	global	global	ADJ
gujaf-58	210	20	cgforum	cgforum	NOUN
gujaf-58	210	21	publication	publication	NOUN
gujaf-58	210	22	of	of	ADP
gujaf-58	210	23	ifc	ifc	NOUN
gujaf-58	210	24	.	.	PUNCT
gujaf-58	211	1	washington	washington	PROPN
gujaf-58	211	2	d.c	d.c	PROPN
gujaf-58	211	3	.	.	PROPN
gujaf-58	211	4	retrieved	retrieve	VERB
gujaf-58	211	5	25	25	NUM
gujaf-58	211	6	-	-	PUNCT
gujaf-58	211	7	03	03	NUM
gujaf-58	211	8	-	-	PUNCT
gujaf-58	211	9	2014	2014	NUM
gujaf-58	211	10	from	from	ADP
gujaf-58	211	11	www.ifc.org/wps/wcm/connect/.../focus10_cg%26development.pd	www.ifc.org/wps/wcm/connect/.../focus10_cg%26development.pd	NOUN
gujaf-58	211	12	?	?	PUNCT
gujaf-58	212	1	mod	mod	PROPN
gujaf-58	212	2	coleman	coleman	PROPN
gujaf-58	212	3	a.k	a.k	PROPN
gujaf-58	212	4	.	.	PUNCT
gujaf-58	213	1	(	(	PUNCT
gujaf-58	213	2	2007	2007	NUM
gujaf-58	213	3	)	)	PUNCT
gujaf-58	213	4	cg	cg	NOUN
gujaf-58	213	5	and	and	CCONJ
gujaf-58	213	6	firm	firm	ADJ
gujaf-58	213	7	performance	performance	NOUN
gujaf-58	213	8	in	in	ADP
gujaf-58	213	9	africa	africa	PROPN
gujaf-58	213	10	:	:	PUNCT
gujaf-58	213	11	a	a	DET
gujaf-58	213	12	dynamic	dynamic	ADJ
gujaf-58	213	13	panel	panel	NOUN
gujaf-58	213	14	data	data	VERB
gujaf-58	213	15	analysis	analysis	NOUN
gujaf-58	213	16	.	.	PUNCT
gujaf-58	214	1	a	a	DET
gujaf-58	214	2	paper	paper	NOUN
gujaf-58	214	3	prepared	prepare	VERB
gujaf-58	214	4	for	for	ADP
gujaf-58	214	5	the	the	DET
gujaf-58	214	6	international	international	ADJ
gujaf-58	214	7	conference	conference	NOUN
gujaf-58	214	8	on	on	ADP
gujaf-58	214	9	cgin	cgin	VERB
gujaf-58	214	10	emerging	emerge	VERB
gujaf-58	214	11	markets	market	NOUN
gujaf-58	214	12	.	.	PUNCT
gujaf-58	215	1	university	university	NOUN
gujaf-58	215	2	of	of	ADP
gujaf-58	215	3	ghana	ghana	PROPN
gujaf-58	215	4	business	business	PROPN
gujaf-58	215	5	school	school	PROPN
gujaf-58	215	6	,	,	PUNCT
gujaf-58	215	7	legon	legon	PROPN
gujaf-58	215	8	.	.	PUNCT
gujaf-58	216	1	retrieved	retrieve	VERB
gujaf-58	216	2	on	on	ADP
gujaf-58	216	3	4	4	NUM
gujaf-58	216	4	-	-	PUNCT
gujaf-58	216	5	04	04	NUM
gujaf-58	216	6	-	-	PUNCT
gujaf-58	216	7	2014	2014	NUM
gujaf-58	216	8	from	from	ADP
gujaf-58	216	9	www.gcgf.org/.../kyereboah-coleman%2b	www.gcgf.org/.../kyereboah-coleman%2b	NUM
gujaf-58	216	10	2bcorporate%2bgovernance.pdf	2bcorporate%2bgovernance.pdf	NUM
gujaf-58	216	11	?	?	PUNCT
gujaf-58	216	12	...	...	PUNCT
gujaf-58	217	1	cullen	cullen	VERB
gujaf-58	217	2	,	,	PUNCT
gujaf-58	217	3	m.	m.	NOUN
gujaf-58	217	4	,	,	PUNCT
gujaf-58	217	5	kirwan	kirwan	PROPN
gujaf-58	217	6	,	,	PUNCT
gujaf-58	217	7	c.	c.	PROPN
gujaf-58	217	8	and	and	CCONJ
gujaf-58	217	9	brennan	brennan	PROPN
gujaf-58	217	10	,	,	PUNCT
gujaf-58	217	11	n	n	CCONJ
gujaf-58	217	12	(	(	PUNCT
gujaf-58	217	13	2006	2006	NUM
gujaf-58	217	14	)	)	PUNCT
gujaf-58	217	15	comparative	comparative	ADJ
gujaf-58	217	16	analysis	analysis	NOUN
gujaf-58	217	17	of	of	ADP
gujaf-58	217	18	corporate	corporate	ADJ
gujaf-58	217	19	governance	governance	NOUN
gujaf-58	217	20	theory	theory	NOUN
gujaf-58	217	21	:	:	PUNCT
gujaf-58	217	22	the	the	DET
gujaf-58	217	23	agency	agency	NOUN
gujaf-58	217	24	-	-	PUNCT
gujaf-58	217	25	stewardship	stewardship	NOUN
gujaf-58	217	26	continuum	continuum	PROPN
gujaf-58	217	27	.	.	PUNCT
gujaf-58	217	28	paper	paper	NOUN
gujaf-58	217	29	presented	present	VERB
gujaf-58	217	30	at	at	ADP
gujaf-58	217	31	the	the	DET
gujaf-58	217	32	20th	20th	ADJ
gujaf-58	217	33	annual	annual	ADJ
gujaf-58	217	34	conference	conference	NOUN
gujaf-58	217	35	of	of	ADP
gujaf-58	217	36	the	the	DET
gujaf-58	217	37	irish	irish	PROPN
gujaf-58	217	38	accounting	accounting	PROPN
gujaf-58	217	39	&	&	CCONJ
gujaf-58	217	40	finance	finance	PROPN
gujaf-58	217	41	association	association	PROPN
gujaf-58	217	42	,	,	PUNCT
gujaf-58	217	43	institute	institute	PROPN
gujaf-58	217	44	of	of	ADP
gujaf-58	217	45	technology	technology	PROPN
gujaf-58	217	46	.	.	PUNCT
gujaf-58	218	1	tralee	tralee	PROPN
gujaf-58	218	2	.	.	PUNCT
gujaf-58	219	1	10	10	NUM
gujaf-58	219	2	-	-	SYM
gujaf-58	219	3	11	11	NUM
gujaf-58	219	4	may	may	NOUN
gujaf-58	219	5	.	.	PUNCT
gujaf-58	220	1	damodaran	damodaran	PROPN
gujaf-58	220	2	,	,	PUNCT
gujaf-58	220	3	a	a	DET
gujaf-58	220	4	(	(	PUNCT
gujaf-58	220	5	2007	2007	NUM
gujaf-58	220	6	)	)	PUNCT
gujaf-58	220	7	roc	roc	PROPN
gujaf-58	220	8	,	,	PUNCT
gujaf-58	220	9	roic	roic	ADJ
gujaf-58	220	10	and	and	CCONJ
gujaf-58	220	11	roe	roe	PROPN
gujaf-58	220	12	:	:	PUNCT
gujaf-58	220	13	measurement	measurement	NOUN
gujaf-58	220	14	and	and	CCONJ
gujaf-58	220	15	implications	implication	NOUN
gujaf-58	220	16	.	.	PUNCT
gujaf-58	221	1	a	a	DET
gujaf-58	221	2	publication	publication	NOUN
gujaf-58	221	3	stern	stern	ADJ
gujaf-58	221	4	school	school	NOUN
gujaf-58	221	5	of	of	ADP
gujaf-58	221	6	business	business	NOUN
gujaf-58	221	7	.	.	PUNCT
gujaf-58	222	1	retrieved	retrieve	VERB
gujaf-58	222	2	on	on	ADP
gujaf-58	222	3	26	26	NUM
gujaf-58	222	4	-	-	SYM
gujaf-58	222	5	03	03	NUM
gujaf-58	222	6	-	-	PUNCT
gujaf-58	222	7	2014	2014	NUM
gujaf-58	222	8	from	from	ADP
gujaf-58	222	9	http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasures	http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasure	NOUN
gujaf-58	222	10	.	.	PUNCT
gujaf-58	223	1	pdf	pdf	NOUN
gujaf-58	223	2	falade	falade	PROPN
gujaf-58	223	3	,	,	PUNCT
gujaf-58	223	4	s.	s.	PROPN
gujaf-58	223	5	,	,	PUNCT
gujaf-58	223	6	beb	beb	PROPN
gujaf-58	223	7	,	,	PUNCT
gujaf-58	223	8	a.	a.	NOUN
gujaf-58	223	9	,	,	PUNCT
gujaf-58	223	10	okpanachi.j	okpanachi.j	PROPN
gujaf-58	223	11	and	and	CCONJ
gujaf-58	223	12	irom	irom	ADP
gujaf-58	223	13	.,m	.,m	PROPN
gujaf-58	223	14	.	.	PUNCT
gujaf-58	224	1	(	(	PUNCT
gujaf-58	224	2	2017	2017	NUM
gujaf-58	224	3	)	)	PUNCT
gujaf-58	224	4	.	.	PUNCT
gujaf-58	225	1	effect	effect	NOUN
gujaf-58	225	2	of	of	ADP
gujaf-58	225	3	corporate	corporate	ADJ
gujaf-58	225	4	governance	governance	NOUN
gujaf-58	225	5	codes	code	NOUN
gujaf-58	225	6	on	on	ADP
gujaf-58	225	7	returns	return	NOUN
gujaf-58	225	8	on	on	ADP
gujaf-58	225	9	assets	asset	NOUN
gujaf-58	225	10	of	of	ADP
gujaf-58	225	11	nigeria	nigeria	PROPN
gujaf-58	225	12	dmbs	dmbs	PROPN
gujaf-58	225	13	.	.	PUNCT
gujaf-58	226	1	nigerian	nigerian	PROPN
gujaf-58	226	2	journal	journal	PROPN
gujaf-58	226	3	of	of	ADP
gujaf-58	226	4	management	management	NOUN
gujaf-58	226	5	technology	technology	NOUN
gujaf-58	226	6	and	and	CCONJ
gujaf-58	226	7	development	development	NOUN
gujaf-58	226	8	.	.	PUNCT
gujaf-58	227	1	atbu	atbu	NOUN
gujaf-58	227	2	bauchi	bauchi	PROPN
gujaf-58	227	3	,	,	PUNCT
gujaf-58	227	4	issn	issn	PROPN
gujaf-58	227	5	20061676	20061676	NUM
gujaf-58	227	6	.	.	PUNCT
gujaf-58	228	1	vol	vol	NOUN
gujaf-58	228	2	8(2	8(2	NUM
gujaf-58	228	3	)	)	PUNCT
gujaf-58	228	4	.	.	PUNCT
gujaf-58	229	1	pp137	pp137	NOUN
gujaf-58	229	2	-	-	PUNCT
gujaf-58	229	3	148	148	NUM
gujaf-58	229	4	farzin	farzin	NOUN
gujaf-58	229	5	,	,	PUNCT
gujaf-58	229	6	r.	r.	PROPN
gujaf-58	229	7	and	and	CCONJ
gujaf-58	229	8	masoud	masoud	PROPN
gujaf-58	229	9	,	,	PUNCT
gujaf-58	229	10	j.	j.	PROPN
gujaf-58	229	11	,	,	PUNCT
gujaf-58	229	12	(	(	PUNCT
gujaf-58	229	13	2012	2012	NUM
gujaf-58	229	14	)	)	PUNCT
gujaf-58	229	15	.	.	PUNCT
gujaf-58	230	1	influence	influence	NOUN
gujaf-58	230	2	of	of	ADP
gujaf-58	230	3	cgon	cgon	NOUN
gujaf-58	230	4	accounting	accounting	NOUN
gujaf-58	230	5	outcomes	outcome	NOUN
gujaf-58	230	6	&	&	CCONJ
gujaf-58	230	7	firms	firm	NOUN
gujaf-58	230	8	performance	performance	NOUN
gujaf-58	230	9	.	.	PUNCT
gujaf-58	231	1	interdisciplinary	interdisciplinary	ADJ
gujaf-58	231	2	journal	journal	NOUN
gujaf-58	231	3	of	of	ADP
gujaf-58	231	4	contemporary	contemporary	ADJ
gujaf-58	231	5	research	research	NOUN
gujaf-58	231	6	in	in	ADP
gujaf-58	231	7	business	business	NOUN
gujaf-58	231	8	3(10	3(10	NUM
gujaf-58	231	9	)	)	PUNCT
gujaf-58	231	10	available	available	ADJ
gujaf-58	231	11	at	at	ADP
gujaf-58	231	12	www.ijcrb.webs.com	www.ijcrb.webs.com	ADJ
gujaf-58	231	13	federal	federal	ADJ
gujaf-58	231	14	emergency	emergency	PROPN
gujaf-58	231	15	management	management	NOUN
gujaf-58	231	16	agency	agency	NOUN
gujaf-58	231	17	.	.	PUNCT
gujaf-58	232	1	(	(	PUNCT
gujaf-58	232	2	fema,2009:5	fema,2009:5	NOUN
gujaf-58	232	3	)	)	PUNCT
gujaf-58	232	4	asset	asset	NOUN
gujaf-58	232	5	value	value	NOUN
gujaf-58	232	6	,	,	PUNCT
gujaf-58	232	7	threat	threat	NOUN
gujaf-58	232	8	/	/	SYM
gujaf-58	232	9	hazard	hazard	NOUN
gujaf-58	232	10	,	,	PUNCT
gujaf-58	232	11	vulnerability	vulnerability	NOUN
gujaf-58	232	12	,	,	PUNCT
gujaf-58	232	13	and	and	CCONJ
gujaf-58	232	14	risk	risk	NOUN
gujaf-58	232	15	.	.	PUNCT
gujaf-58	233	1	retrieved	retrieve	VERB
gujaf-58	233	2	on	on	ADP
gujaf-58	233	3	30	30	NUM
gujaf-58	233	4	-	-	SYM
gujaf-58	233	5	03	03	NUM
gujaf-58	233	6	-	-	PUNCT
gujaf-58	233	7	2013	2013	NUM
gujaf-58	233	8	from	from	ADP
gujaf-58	233	9	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f	PROPN
gujaf-58	233	10	ileid=2234e5f0	ileid=2234e5f0	PROPN
gujaf-58	233	11	-	-	PUNCT
gujaf-58	233	12	ce	ce	NOUN
gujaf-58	233	13	hauwa	hauwa	NOUN
gujaf-58	233	14	,	,	PUNCT
gujaf-58	233	15	n.	n.	PROPN
gujaf-58	233	16	(	(	PUNCT
gujaf-58	233	17	2011	2011	NUM
gujaf-58	233	18	)	)	PUNCT
gujaf-58	233	19	.	.	PUNCT
gujaf-58	234	1	nigeria	nigeria	PROPN
gujaf-58	234	2	government	government	NOUN
gujaf-58	234	3	takes	take	VERB
gujaf-58	234	4	over	over	ADP
gujaf-58	234	5	three	three	NUM
gujaf-58	234	6	banks	bank	NOUN
gujaf-58	234	7	:	:	PUNCT
gujaf-58	234	8	voice	voice	NOUN
gujaf-58	234	9	of	of	ADP
gujaf-58	234	10	nigeria	nigeria	PROPN
gujaf-58	234	11	.	.	PUNCT
gujaf-58	235	1	newspaper	newspaper	NOUN
gujaf-58	235	2	.	.	PUNCT
gujaf-58	236	1	6	6	NUM
gujaf-58	236	2	th	th	NUM
gujaf-58	236	3	august	august	PROPN
gujaf-58	236	4	,	,	PUNCT
gujaf-58	236	5	2011	2011	NUM
gujaf-58	236	6	.	.	PUNCT
gujaf-58	237	1	abuja	abuja	PROPN
gujaf-58	237	2	.	.	PUNCT
gujaf-58	238	1	jensen	jensen	PROPN
gujaf-58	238	2	m.c	m.c	PROPN
gujaf-58	238	3	.	.	PROPN
gujaf-58	238	4	and	and	CCONJ
gujaf-58	238	5	fama	fama	PROPN
gujaf-58	238	6	,	,	PUNCT
gujaf-58	238	7	e.f	e.f	PROPN
gujaf-58	238	8	.	.	PROPN
gujaf-58	238	9	,	,	PUNCT
gujaf-58	238	10	(	(	PUNCT
gujaf-58	238	11	1983	1983	NUM
gujaf-58	238	12	)	)	PUNCT
gujaf-58	238	13	,	,	PUNCT
gujaf-58	238	14	separation	separation	NOUN
gujaf-58	238	15	of	of	ADP
gujaf-58	238	16	ownership	ownership	NOUN
gujaf-58	238	17	and	and	CCONJ
gujaf-58	238	18	control	control	NOUN
gujaf-58	238	19	,	,	PUNCT
gujaf-58	238	20	journal	journal	NOUN
gujaf-58	238	21	of	of	ADP
gujaf-58	238	22	law	law	NOUN
gujaf-58	238	23	and	and	CCONJ
gujaf-58	238	24	economics	economic	NOUN
gujaf-58	238	25	,	,	PUNCT
gujaf-58	238	26	26	26	NUM
gujaf-58	238	27	(	(	PUNCT
gujaf-58	238	28	2	2	NUM
gujaf-58	238	29	)	)	PUNCT
gujaf-58	238	30	pp	pp	ADV
gujaf-58	238	31	.	.	PUNCT
gujaf-58	239	1	301	301	NUM
gujaf-58	239	2	-	-	SYM
gujaf-58	239	3	325	325	NUM
gujaf-58	239	4	kantudu	kantudu	NOUN
gujaf-58	239	5	a.s	a.s	PROPN
gujaf-58	239	6	.	.	PROPN
gujaf-58	239	7	(	(	PUNCT
gujaf-58	239	8	2006	2006	NUM
gujaf-58	239	9	)	)	PUNCT
gujaf-58	239	10	impact	impact	NOUN
gujaf-58	239	11	of	of	ADP
gujaf-58	239	12	nigerian	nigerian	ADJ
gujaf-58	239	13	accounting	accounting	PROPN
gujaf-58	239	14	standard	standard	PROPN
gujaf-58	239	15	board	board	PROPN
gujaf-58	239	16	act	act	PROPN
gujaf-58	239	17	2003	2003	NUM
gujaf-58	239	18	on	on	ADP
gujaf-58	239	19	compliance	compliance	NOUN
gujaf-58	239	20	with	with	ADP
gujaf-58	239	21	accounting	accounting	NOUN
gujaf-58	239	22	standard	standard	NOUN
gujaf-58	239	23	on	on	ADP
gujaf-58	239	24	employee	employee	NOUN
gujaf-58	239	25	retirement	retirement	NOUN
gujaf-58	239	26	benefit	benefit	NOUN
gujaf-58	239	27	in	in	ADP
gujaf-58	239	28	nigeria	nigeria	PROPN
gujaf-58	239	29	.	.	PUNCT
gujaf-58	240	1	working	work	VERB
gujaf-58	240	2	paper	paper	NOUN
gujaf-58	240	3	series	series	NOUN
gujaf-58	240	4	,	,	PUNCT
gujaf-58	240	5	accounting	accounting	NOUN
gujaf-58	240	6	department	department	PROPN
gujaf-58	240	7	,	,	PUNCT
gujaf-58	240	8	bayero	bayero	PROPN
gujaf-58	240	9	university	university	PROPN
gujaf-58	240	10	kano	kano	PROPN
gujaf-58	240	11	,	,	PUNCT
gujaf-58	240	12	nigeria	nigeria	PROPN
gujaf-58	240	13	.	.	PUNCT
gujaf-58	240	14	available	available	ADJ
gujaf-58	240	15	from	from	ADP
gujaf-58	240	16	www.ssrn.com	www.ssrn.com	PROPN
gujaf-58	240	17	kowalewski	kowalewski	PROPN
gujaf-58	240	18	,	,	PUNCT
gujaf-58	240	19	o.	o.	PROPN
gujaf-58	240	20	(	(	PUNCT
gujaf-58	240	21	2012	2012	NUM
gujaf-58	240	22	)	)	PUNCT
gujaf-58	240	23	cg	cg	NOUN
gujaf-58	240	24	and	and	CCONJ
gujaf-58	240	25	pension	pension	NOUN
gujaf-58	240	26	fund	fund	NOUN
gujaf-58	240	27	performance	performance	NOUN
gujaf-58	240	28	.	.	PUNCT
gujaf-58	241	1	contemporary	contemporary	ADJ
gujaf-58	241	2	economics	economic	NOUN
gujaf-58	241	3	6(1	6(1	NUM
gujaf-58	241	4	)	)	PUNCT
gujaf-58	242	1	pp	pp	ADP
gujaf-58	242	2	14	14	NUM
gujaf-58	242	3	-	-	SYM
gujaf-58	242	4	44	44	NUM
gujaf-58	242	5	.	.	PUNCT
gujaf-58	243	1	retrieved	retrieve	VERB
gujaf-58	243	2	on	on	ADP
gujaf-58	243	3	31/3/2014	31/3/2014	NUM
gujaf-58	243	4	from	from	ADP
gujaf-58	243	5	www.bbvaresearch.com/.../090223_corporategovernanceandafptc481	www.bbvaresearch.com/.../090223_corporategovernanceandafptc481	NUM
gujaf-58	243	6	90272.pdf	90272.pdf	NOUN
gujaf-58	243	7	?	?	PUNCT
gujaf-58	243	8	...	...	PUNCT
gujaf-58	244	1	kyere	kyere	PROPN
gujaf-58	244	2	,	,	PUNCT
gujaf-58	244	3	m.	m.	NOUN
gujaf-58	244	4	and	and	CCONJ
gujaf-58	244	5	ausloos	ausloos	PROPN
gujaf-58	244	6	,	,	PUNCT
gujaf-58	244	7	m.	m.	NOUN
gujaf-58	244	8	(	(	PUNCT
gujaf-58	244	9	2020	2020	NUM
gujaf-58	244	10	)	)	PUNCT
gujaf-58	244	11	.	.	PUNCT
gujaf-58	245	1	corporate	corporate	ADJ
gujaf-58	245	2	governance	governance	NOUN
gujaf-58	245	3	and	and	CCONJ
gujaf-58	245	4	firms	firm	NOUN
gujaf-58	245	5	financial	financial	ADJ
gujaf-58	245	6	performance	performance	NOUN
gujaf-58	245	7	in	in	ADP
gujaf-58	245	8	uk	uk	PROPN
gujaf-58	245	9	.	.	PROPN
gujaf-58	245	10	international	international	PROPN
gujaf-58	245	11	journal	journal	PROPN
gujaf-58	245	12	of	of	ADP
gujaf-58	245	13	finance	finance	NOUN
gujaf-58	245	14	and	and	CCONJ
gujaf-58	245	15	economics	economic	NOUN
gujaf-58	245	16	.	.	PUNCT
gujaf-58	246	1	july	july	PROPN
gujaf-58	246	2	2020	2020	NUM
gujaf-58	246	3	available	available	ADJ
gujaf-58	246	4	at	at	ADP
gujaf-58	246	5	https://doi.org/10.1002/ijfe.1883	https://doi.org/10.1002/ijfe.1883	PROPN
gujaf-58	246	6	mayes	mayes	PROPN
gujaf-58	246	7	,	,	PUNCT
gujaf-58	246	8	g.	g.	PROPN
gujaf-58	246	9	,	,	PUNCT
gujaf-58	246	10	halme	halme	PROPN
gujaf-58	246	11	,	,	PUNCT
gujaf-58	246	12	l.	l.	PROPN
gujaf-58	246	13	,	,	PUNCT
gujaf-58	246	14	and	and	CCONJ
gujaf-58	246	15	liuksila	liuksila	PROPN
gujaf-58	246	16	,	,	PUNCT
gujaf-58	246	17	a.	a.	NOUN
gujaf-58	246	18	(	(	PUNCT
gujaf-58	246	19	2001	2001	NUM
gujaf-58	246	20	)	)	PUNCT
gujaf-58	246	21	.	.	PUNCT
gujaf-58	247	1	improving	improve	VERB
gujaf-58	247	2	banking	banking	NOUN
gujaf-58	247	3	supervision	supervision	NOUN
gujaf-58	247	4	,	,	PUNCT
gujaf-58	247	5	palgrave	palgrave	PROPN
gujaf-58	247	6	macmillan	macmillan	PROPN
gujaf-58	247	7	.	.	PUNCT
gujaf-58	248	1	new	new	PROPN
gujaf-58	248	2	york	york	PROPN
gujaf-58	248	3	,	,	PUNCT
gujaf-58	248	4	pg	pg	PROPN
gujaf-58	248	5	91	91	NUM
gujaf-58	248	6	-	-	SYM
gujaf-58	248	7	120	120	NUM
gujaf-58	248	8	.	.	PUNCT
gujaf-58	249	1	http://www.ifc.org/wps/wcm/connect/.../focus10_cg%26development.pd	http://www.ifc.org/wps/wcm/connect/.../focus10_cg%26development.pd	PROPN
gujaf-58	249	2	http://www.gcgf.org/.../kyereboah-coleman%2b	http://www.gcgf.org/.../kyereboah-coleman%2b	PROPN
gujaf-58	249	3	http://www.gcgf.org/.../kyereboah-coleman%2b	http://www.gcgf.org/.../kyereboah-coleman%2b	PROPN
gujaf-58	249	4	http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasures.p%20%20%20%20%20%20%20%20%20%20%20%20df	http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasures.p%20%20%20%20%20%20%20%20%20%20%20%20df	VERB
gujaf-58	249	5	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	PROPN
gujaf-58	249	6	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	PROPN
gujaf-58	249	7	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	http://www.fema.gov/library/file?type=publishedfile&file=fema426ch1.pdf&f%09ileid=2234e5f0-ce	PROPN
gujaf-58	249	8	http://www.bbvaresearch.com/.../090223_corporategovernanceandafptc	http://www.bbvaresearch.com/.../090223_corporategovernanceandafptc	PROPN
gujaf-58	249	9	https://doi.org/10.1002/ijfe.1883	https://doi.org/10.1002/ijfe.1883	ADJ
gujaf-58	249	10	gusau	gusau	ADJ
gujaf-58	249	11	journal	journal	NOUN
gujaf-58	249	12	of	of	ADP
gujaf-58	249	13	accounting	accounting	NOUN
gujaf-58	249	14	and	and	CCONJ
gujaf-58	249	15	finance	finance	NOUN
gujaf-58	249	16	,	,	PUNCT
gujaf-58	249	17	vol	vol	NOUN
gujaf-58	249	18	.	.	PROPN
gujaf-58	249	19	2	2	NUM
gujaf-58	249	20	,	,	PUNCT
gujaf-58	249	21	issue	issue	NOUN
gujaf-58	249	22	1	1	NUM
gujaf-58	249	23	,	,	PUNCT
gujaf-58	249	24	april	april	PROPN
gujaf-58	249	25	,	,	PUNCT
gujaf-58	249	26	2021	2021	NUM
gujaf-58	249	27	14	14	NUM
gujaf-58	249	28	mmadu	mmadu	NOUN
gujaf-58	249	29	,	,	PUNCT
gujaf-58	249	30	r.	r.	PROPN
gujaf-58	249	31	(	(	PUNCT
gujaf-58	249	32	2013	2013	NUM
gujaf-58	249	33	)	)	PUNCT
gujaf-58	249	34	cg	cg	NOUN
gujaf-58	249	35	and	and	CCONJ
gujaf-58	249	36	bank	bank	NOUN
gujaf-58	249	37	sector	sector	NOUN
gujaf-58	249	38	crisis	crisis	NOUN
gujaf-58	249	39	in	in	ADP
gujaf-58	249	40	nigeria	nigeria	PROPN
gujaf-58	249	41	:	:	PUNCT
gujaf-58	249	42	rescue	rescue	NOUN
gujaf-58	249	43	intervention	intervention	NOUN
gujaf-58	249	44	or	or	CCONJ
gujaf-58	249	45	a	a	DET
gujaf-58	249	46	macabre	macabre	NOUN
gujaf-58	249	47	dance	dance	NOUN
gujaf-58	249	48	with	with	ADP
gujaf-58	249	49	the	the	DET
gujaf-58	249	50	economy	economy	NOUN
gujaf-58	249	51	.	.	PUNCT
gujaf-58	250	1	african	african	ADJ
gujaf-58	250	2	journal	journal	PROPN
gujaf-58	250	3	of	of	ADP
gujaf-58	250	4	law	law	NOUN
gujaf-58	250	5	and	and	CCONJ
gujaf-58	250	6	criminology	criminology	NOUN
gujaf-58	250	7	.	.	PUNCT
gujaf-58	251	1	vol	vol	NOUN
gujaf-58	251	2	.	.	PROPN
gujaf-58	252	1	3	3	NUM
gujaf-58	252	2	,	,	PUNCT
gujaf-58	252	3	no1	no1	NOUN
gujaf-58	252	4	pp	pp	ADJ
gujaf-58	252	5	.	.	PUNCT
gujaf-58	253	1	83109	83109	NUM
gujaf-58	253	2	available	available	ADJ
gujaf-58	253	3	at	at	ADP
gujaf-58	253	4	www.sachajournals.com	www.sachajournals.com	X
gujaf-58	253	5	ogbulu	ogbulu	PROPN
gujaf-58	253	6	,	,	PUNCT
gujaf-58	253	7	o.m	o.m	PROPN
gujaf-58	253	8	.	.	PROPN
gujaf-58	253	9	and	and	CCONJ
gujaf-58	253	10	emeni	emeni	PROPN
gujaf-58	253	11	,	,	PUNCT
gujaf-58	253	12	f.k	f.k	PROPN
gujaf-58	253	13	.	.	PROPN
gujaf-58	253	14	,	,	PUNCT
gujaf-58	253	15	(	(	PUNCT
gujaf-58	253	16	2012	2012	NUM
gujaf-58	253	17	)	)	PUNCT
gujaf-58	253	18	determinants	determinant	NOUN
gujaf-58	253	19	of	of	ADP
gujaf-58	253	20	corporate	corporate	ADJ
gujaf-58	253	21	capital	capital	NOUN
gujaf-58	253	22	structure	structure	NOUN
gujaf-58	253	23	in	in	ADP
gujaf-58	253	24	nigeria	nigeria	PROPN
gujaf-58	253	25	international	international	PROPN
gujaf-58	253	26	journal	journal	PROPN
gujaf-58	253	27	of	of	ADP
gujaf-58	253	28	economics	economic	NOUN
gujaf-58	253	29	and	and	CCONJ
gujaf-58	253	30	management	management	NOUN
gujaf-58	253	31	sciences	science	NOUN
gujaf-58	253	32	1(10	1(10	NUM
gujaf-58	253	33	)	)	PUNCT
gujaf-58	253	34	pp	pp	ADP
gujaf-58	253	35	.	.	PUNCT
gujaf-58	254	1	81	81	NUM
gujaf-58	254	2	-	-	SYM
gujaf-58	254	3	96	96	NUM
gujaf-58	254	4	.	.	PUNCT
gujaf-58	254	5	retrieved	retrieve	VERB
gujaf-58	254	6	on	on	ADP
gujaf-58	254	7	03	03	NUM
gujaf-58	254	8	-	-	PUNCT
gujaf-58	254	9	03	03	NUM
gujaf-58	254	10	-	-	PUNCT
gujaf-58	254	11	2014	2014	NUM
gujaf-58	254	12	fromhttp://ijbssnet.com/journals/vol_3_no_19_october_2012/29.pdf	fromhttp://ijbssnet.com/journals/vol_3_no_19_october_2012/29.pdf	NOUN
gujaf-58	254	13	okereke	okereke	ADJ
gujaf-58	254	14	,	,	PUNCT
gujaf-58	254	15	e.	e.	PROPN
gujaf-58	254	16	j.	j.	PROPN
gujaf-58	254	17	;	;	PUNCT
gujaf-58	254	18	abu	abu	PROPN
gujaf-58	254	19	,	,	PUNCT
gujaf-58	254	20	s.	s.	PROPN
gujaf-58	254	21	and	and	CCONJ
gujaf-58	254	22	anyanwu	anyanwu	PROPN
gujaf-58	254	23	,	,	PUNCT
gujaf-58	254	24	g.	g.	PROPN
gujaf-58	254	25	i.	i.	PROPN
gujaf-58	254	26	(	(	PUNCT
gujaf-58	254	27	2011	2011	NUM
gujaf-58	254	28	)	)	PUNCT
gujaf-58	254	29	impact	impact	NOUN
gujaf-58	254	30	of	of	ADP
gujaf-58	254	31	cg	cg	NOUN
gujaf-58	254	32	on	on	ADP
gujaf-58	254	33	the	the	DET
gujaf-58	254	34	performance	performance	NOUN
gujaf-58	254	35	of	of	ADP
gujaf-58	254	36	nigerian	nigerian	PROPN
gujaf-58	254	37	dmbs	dmbs	PROPN
gujaf-58	254	38	.	.	PUNCT
gujaf-58	255	1	indian	indian	PROPN
gujaf-58	255	2	journal	journal	PROPN
gujaf-58	255	3	of	of	ADP
gujaf-58	255	4	corporate	corporate	ADJ
gujaf-58	255	5	governance	governance	NOUN
gujaf-58	255	6	;	;	PUNCT
gujaf-58	255	7	(	(	PUNCT
gujaf-58	255	8	4)2	4)2	ADV
gujaf-58	255	9	,	,	PUNCT
gujaf-58	255	10	pp	pp	ADP
gujaf-58	255	11	15	15	NUM
gujaf-58	255	12	.	.	PUNCT
gujaf-58	255	13	retrieved	retrieve	VERB
gujaf-58	255	14	on	on	ADP
gujaf-58	255	15	29	29	NUM
gujaf-58	255	16	-	-	SYM
gujaf-58	255	17	03	03	NUM
gujaf-58	255	18	-	-	PUNCT
gujaf-58	255	19	2014	2014	NUM
gujaf-58	255	20	from	from	ADP
gujaf-58	255	21	http://connection.ebscohost.com/c/articles/79242251/impactcorporate-governanceperformance-nigerian-deposit-moneybanks	http://connection.ebscohost.com/c/articles/79242251/impactcorporate-governanceperformance-nigerian-deposit-moneybank	NOUN
gujaf-58	255	22	okoye	okoye	PROPN
gujaf-58	255	23	,	,	PUNCT
gujaf-58	255	24	l.u	l.u	PROPN
gujaf-58	255	25	.	.	PROPN
gujaf-58	255	26	,	,	PUNCT
gujaf-58	255	27	olokoyo	olokoyo	PROPN
gujaf-58	255	28	,	,	PUNCT
gujaf-58	255	29	f.	f.	PROPN
gujaf-58	255	30	,	,	PUNCT
gujaf-58	255	31	okoh	okoh	PROPN
gujaf-58	255	32	,	,	PUNCT
gujaf-58	255	33	j.i	j.i	PROPN
gujaf-58	255	34	.	.	PROPN
gujaf-58	255	35	,	,	PUNCT
gujaf-58	255	36	ezeji	ezeji	PROPN
gujaf-58	255	37	,	,	PUNCT
gujaf-58	255	38	f.	f.	PROPN
gujaf-58	255	39	and	and	CCONJ
gujaf-58	255	40	uzohue	uzohue	PROPN
gujaf-58	255	41	,	,	PUNCT
gujaf-58	255	42	r.	r.	PROPN
gujaf-58	255	43	(	(	PUNCT
gujaf-58	255	44	2020	2020	NUM
gujaf-58	255	45	)	)	PUNCT
gujaf-58	255	46	.	.	PUNCT
gujaf-58	256	1	effect	effect	NOUN
gujaf-58	256	2	of	of	ADP
gujaf-58	256	3	corporate	corporate	ADJ
gujaf-58	256	4	governance	governance	NOUN
gujaf-58	256	5	on	on	ADP
gujaf-58	256	6	the	the	DET
gujaf-58	256	7	financial	financial	ADJ
gujaf-58	256	8	performance	performance	NOUN
gujaf-58	256	9	of	of	ADP
gujaf-58	256	10	commercial	commercial	ADJ
gujaf-58	256	11	banks	bank	NOUN
gujaf-58	256	12	in	in	ADP
gujaf-58	256	13	nigeria	nigeria	PROPN
gujaf-58	256	14	.	.	PUNCT
gujaf-58	257	1	banks	bank	NOUN
gujaf-58	257	2	and	and	CCONJ
gujaf-58	257	3	bank	bank	NOUN
gujaf-58	257	4	systems	system	NOUN
gujaf-58	257	5	,	,	PUNCT
gujaf-58	257	6	15(3	15(3	NUM
gujaf-58	257	7	)	)	PUNCT
gujaf-58	257	8	,	,	PUNCT
gujaf-58	257	9	55	55	NUM
gujaf-58	257	10	-	-	SYM
gujaf-58	257	11	69	69	NUM
gujaf-58	257	12	.	.	PUNCT
gujaf-58	257	13	available	available	ADJ
gujaf-58	257	14	at	at	ADP
gujaf-58	257	15	http://dx.doi.org/10.21511/bbs.15(3).2020.06	http://dx.doi.org/10.21511/bbs.15(3).2020.06	PROPN
gujaf-58	257	16	okpanachi	okpanachi	PROPN
gujaf-58	257	17	,	,	PUNCT
gujaf-58	257	18	j.	j.	PROPN
gujaf-58	257	19	(	(	PUNCT
gujaf-58	257	20	2011	2011	NUM
gujaf-58	257	21	)	)	PUNCT
gujaf-58	257	22	.	.	PUNCT
gujaf-58	258	1	impact	impact	NOUN
gujaf-58	258	2	of	of	ADP
gujaf-58	258	3	mergers	merger	NOUN
gujaf-58	258	4	and	and	CCONJ
gujaf-58	258	5	acquisition	acquisition	NOUN
gujaf-58	258	6	on	on	ADP
gujaf-58	258	7	financial	financial	ADJ
gujaf-58	258	8	performance	performance	NOUN
gujaf-58	258	9	of	of	ADP
gujaf-58	258	10	banks	bank	NOUN
gujaf-58	258	11	in	in	ADP
gujaf-58	258	12	nigeria	nigeria	PROPN
gujaf-58	258	13	.	.	PUNCT
gujaf-58	259	1	unpublished	unpublished	ADJ
gujaf-58	259	2	phd	phd	NOUN
gujaf-58	259	3	dissertation	dissertation	NOUN
gujaf-58	259	4	,	,	PUNCT
gujaf-58	259	5	nigeria	nigeria	PROPN
gujaf-58	259	6	defence	defence	PROPN
gujaf-58	259	7	academy	academy	PROPN
gujaf-58	259	8	,	,	PUNCT
gujaf-58	259	9	kaduna	kaduna	PROPN
gujaf-58	259	10	oladipupo	oladipupo	PROPN
gujaf-58	259	11	,	,	PUNCT
gujaf-58	259	12	f.o	f.o	PROPN
gujaf-58	259	13	(	(	PUNCT
gujaf-58	259	14	2010	2010	NUM
gujaf-58	259	15	)	)	PUNCT
gujaf-58	259	16	the	the	DET
gujaf-58	259	17	crash	crash	NOUN
gujaf-58	259	18	of	of	ADP
gujaf-58	259	19	nigerian	nigerian	ADJ
gujaf-58	259	20	capital	capital	NOUN
gujaf-58	259	21	market	market	NOUN
gujaf-58	259	22	:	:	PUNCT
gujaf-58	259	23	explanations	explanation	NOUN
gujaf-58	259	24	beyond	beyond	ADP
gujaf-58	259	25	the	the	DET
gujaf-58	259	26	global	global	ADJ
gujaf-58	259	27	meltdown	meltdown	NOUN
gujaf-58	259	28	.	.	PUNCT
gujaf-58	260	1	international	international	ADJ
gujaf-58	260	2	business	business	NOUN
gujaf-58	260	3	management	management	NOUN
gujaf-58	260	4	.	.	PUNCT
gujaf-58	261	1	4(2	4(2	NUM
gujaf-58	261	2	)	)	PUNCT
gujaf-58	261	3	pp3540	pp3540	NOUN
gujaf-58	261	4	.	.	PUNCT
gujaf-58	262	1	doi	doi	NOUN
gujaf-58	262	2	:	:	PUNCT
gujaf-58	263	1	10.3923	10.3923	NUM
gujaf-58	263	2	/	/	SYM
gujaf-58	263	3	ibm	ibm	PROPN
gujaf-58	263	4	.	.	PUNCT
gujaf-58	263	5	oso	oso	PROPN
gujaf-58	263	6	,	,	PUNCT
gujaf-58	263	7	l.	l.	PROPN
gujaf-58	263	8	and	and	CCONJ
gujaf-58	263	9	semiu	semiu	PROPN
gujaf-58	263	10	,	,	PUNCT
gujaf-58	263	11	b.	b.	PROPN
gujaf-58	263	12	(	(	PUNCT
gujaf-58	263	13	2012	2012	NUM
gujaf-58	263	14	)	)	PUNCT
gujaf-58	263	15	the	the	DET
gujaf-58	263	16	concept	concept	NOUN
gujaf-58	263	17	and	and	CCONJ
gujaf-58	263	18	practice	practice	NOUN
gujaf-58	263	19	of	of	ADP
gujaf-58	263	20	cgin	cgin	NOUN
gujaf-58	263	21	nigeria	nigeria	PROPN
gujaf-58	263	22	:	:	PUNCT
gujaf-58	263	23	the	the	DET
gujaf-58	263	24	need	need	NOUN
gujaf-58	263	25	for	for	ADP
gujaf-58	263	26	public	public	ADJ
gujaf-58	263	27	relations	relation	NOUN
gujaf-58	263	28	and	and	CCONJ
gujaf-58	263	29	effective	effective	ADJ
gujaf-58	263	30	corporate	corporate	ADJ
gujaf-58	263	31	communication	communication	NOUN
gujaf-58	263	32	.	.	PUNCT
gujaf-58	264	1	journal	journal	NOUN
gujaf-58	264	2	of	of	ADP
gujaf-58	264	3	communication	communication	NOUN
gujaf-58	264	4	,	,	PUNCT
gujaf-58	264	5	3(1	3(1	NUM
gujaf-58	264	6	)	)	PUNCT
gujaf-58	264	7	pp	pp	ADP
gujaf-58	265	1	1	1	NUM
gujaf-58	265	2	-	-	SYM
gujaf-58	265	3	16	16	NUM
gujaf-58	265	4	.	.	PUNCT
gujaf-58	266	1	retrieved	retrieve	VERB
gujaf-58	266	2	on	on	ADP
gujaf-58	266	3	2	2	NUM
gujaf-58	266	4	-	-	SYM
gujaf-58	266	5	0402014	0402014	NUM
gujaf-58	266	6	from	from	ADP
gujaf-58	266	7	www.krepublishers.com/...journals/...1...1.../jc-03-1-001-12-039oso-lab.pdf	www.krepublishers.com/...journals/...1...1.../jc-03-1-001-12-039oso-lab.pdf	PROPN
gujaf-58	266	8	petersen	petersen	PROPN
gujaf-58	266	9	,	,	PUNCT
gujaf-58	266	10	m.	m.	NOUN
gujaf-58	266	11	and	and	CCONJ
gujaf-58	266	12	schoeman	schoeman	PROPN
gujaf-58	266	13	,	,	PUNCT
gujaf-58	266	14	i.	i.	PROPN
gujaf-58	266	15	(	(	PUNCT
gujaf-58	266	16	2008	2008	NUM
gujaf-58	266	17	)	)	PUNCT
gujaf-58	266	18	modeling	modeling	NOUN
gujaf-58	266	19	of	of	ADP
gujaf-58	266	20	banking	banking	NOUN
gujaf-58	266	21	profit	profit	NOUN
gujaf-58	266	22	via	via	ADP
gujaf-58	266	23	roa	roa	PROPN
gujaf-58	266	24	and	and	CCONJ
gujaf-58	266	25	roe	roe	PROPN
gujaf-58	266	26	.	.	PUNCT
gujaf-58	267	1	proceedings	proceeding	NOUN
gujaf-58	267	2	of	of	ADP
gujaf-58	267	3	the	the	DET
gujaf-58	267	4	world	world	NOUN
gujaf-58	267	5	congress	congress	PROPN
gujaf-58	267	6	on	on	ADP
gujaf-58	267	7	engineering	engineering	NOUN
gujaf-58	267	8	(	(	PUNCT
gujaf-58	267	9	wce	wce	X
gujaf-58	267	10	)	)	PUNCT
gujaf-58	267	11	(	(	PUNCT
gujaf-58	267	12	2	2	NUM
gujaf-58	267	13	)	)	PUNCT
gujaf-58	267	14	.	.	PUNCT
gujaf-58	268	1	retrieved	retrieve	VERB
gujaf-58	268	2	on	on	ADP
gujaf-58	268	3	260302014	260302014	NUM
gujaf-58	268	4	from	from	ADP
gujaf-58	268	5	http://www.iaeng.org/publication/wce2008/wce2008_pp828-833.pdf	http://www.iaeng.org/publication/wce2008/wce2008_pp828-833.pdf	ADJ
gujaf-58	268	6	uwuegbu	uwuegbu	NOUN
gujaf-58	268	7	,	,	PUNCT
gujaf-58	268	8	o.r.(2011	o.r.(2011	NUM
gujaf-58	268	9	)	)	PUNCT
gujaf-58	268	10	cg	cg	NOUN
gujaf-58	268	11	and	and	CCONJ
gujaf-58	268	12	financial	financial	ADJ
gujaf-58	268	13	performance	performance	NOUN
gujaf-58	268	14	of	of	ADP
gujaf-58	268	15	banks	bank	NOUN
gujaf-58	268	16	:	:	PUNCT
gujaf-58	268	17	a	a	DET
gujaf-58	268	18	study	study	NOUN
gujaf-58	268	19	of	of	ADP
gujaf-58	268	20	listed	list	VERB
gujaf-58	268	21	banks	bank	NOUN
gujaf-58	268	22	in	in	ADP
gujaf-58	268	23	nigeria	nigeria	PROPN
gujaf-58	268	24	.	.	PUNCT
gujaf-58	269	1	an	an	DET
gujaf-58	269	2	unpublished	unpublished	ADJ
gujaf-58	269	3	phd	phd	NOUN
gujaf-58	269	4	research	research	NOUN
gujaf-58	269	5	paper	paper	NOUN
gujaf-58	269	6	,	,	PUNCT
gujaf-58	269	7	dept	dept	NOUN
gujaf-58	269	8	of	of	ADP
gujaf-58	269	9	accounting	accounting	NOUN
gujaf-58	269	10	.	.	PUNCT
gujaf-58	270	1	covenant	covenant	PROPN
gujaf-58	270	2	university	university	PROPN
gujaf-58	270	3	,	,	PUNCT
gujaf-58	270	4	otta	otta	NOUN
gujaf-58	270	5	.	.	PUNCT
gujaf-58	271	1	retrieved	retrieve	VERB
gujaf-58	271	2	on	on	ADP
gujaf-58	271	3	03	03	NUM
gujaf-58	271	4	-	-	PUNCT
gujaf-58	271	5	03	03	NUM
gujaf-58	271	6	-	-	PUNCT
gujaf-58	271	7	2014	2014	NUM
gujaf-58	271	8	from	from	ADP
gujaf-58	271	9	.	.	PUNCT
gujaf-58	272	1	http://eprints.covenantuniversity.edu.ng/694/	http://eprints.covenantuniversity.edu.ng/694/	NUM
gujaf-58	272	2	vanguard	vanguard	NOUN
gujaf-58	272	3	(	(	PUNCT
gujaf-58	272	4	2010	2010	NUM
gujaf-58	272	5	)	)	PUNCT
gujaf-58	272	6	cadbury	cadbury	NOUN
gujaf-58	272	7	appoints	appoint	VERB
gujaf-58	272	8	atedo	atedo	NOUN
gujaf-58	272	9	peterside	peterside	PROPN
gujaf-58	272	10	,	,	PUNCT
gujaf-58	272	11	non	non	ADJ
gujaf-58	272	12	-	-	ADJ
gujaf-58	272	13	executive	executive	ADJ
gujaf-58	272	14	chairman	chairman	NOUN
gujaf-58	272	15	.	.	PUNCT
gujaf-58	273	1	vanguard	vanguard	PROPN
gujaf-58	273	2	on	on	ADP
gujaf-58	273	3	-	-	PUNCT
gujaf-58	273	4	line	line	NOUN
gujaf-58	273	5	news	news	NOUN
gujaf-58	273	6	.	.	PUNCT
gujaf-58	274	1	retrieved	retrieve	VERB
gujaf-58	274	2	on	on	ADP
gujaf-58	274	3	27-.2	27-.2	NUM
gujaf-58	274	4	-	-	SYM
gujaf-58	274	5	2.14	2.14	NUM
gujaf-58	274	6	from	from	ADP
gujaf-58	274	7	http://www.vanguardngr.com/2010/05/cadbury-appoints-atedo	http://www.vanguardngr.com/2010/05/cadbury-appoints-atedo	PROPN
gujaf-58	274	8	yerima	yerima	PROPN
gujaf-58	274	9	,	,	PUNCT
gujaf-58	274	10	n.	n.	NOUN
gujaf-58	274	11	(	(	PUNCT
gujaf-58	274	12	2011	2011	NUM
gujaf-58	274	13	)	)	PUNCT
gujaf-58	274	14	.	.	PUNCT
gujaf-58	275	1	as	as	SCONJ
gujaf-58	275	2	cited	cite	VERB
gujaf-58	275	3	in	in	ADP
gujaf-58	275	4	hauwa	hauwa	ADJ
gujaf-58	275	5	,	,	PUNCT
gujaf-58	275	6	n.(2011	n.(2011	PROPN
gujaf-58	275	7	)	)	PUNCT
gujaf-58	275	8	.	.	PUNCT
gujaf-58	276	1	nigeria	nigeria	PROPN
gujaf-58	276	2	government	government	NOUN
gujaf-58	276	3	takes	take	VERB
gujaf-58	276	4	over	over	ADP
gujaf-58	276	5	three	three	NUM
gujaf-58	276	6	banks	bank	NOUN
gujaf-58	276	7	:	:	PUNCT
gujaf-58	276	8	voice	voice	NOUN
gujaf-58	276	9	of	of	ADP
gujaf-58	276	10	nigeria	nigeria	PROPN
gujaf-58	276	11	newspaper	newspaper	NOUN
gujaf-58	276	12	.	.	PUNCT
gujaf-58	277	1	6	6	NUM
gujaf-58	277	2	th	th	NUM
gujaf-58	277	3	august	august	PROPN
gujaf-58	277	4	,	,	PUNCT
gujaf-58	277	5	2011	2011	NUM
gujaf-58	277	6	.	.	PUNCT
gujaf-58	278	1	abuja	abuja	PROPN
gujaf-58	278	2	.	.	PUNCT
gujaf-58	279	1	nigeria	nigeria	PROPN
gujaf-58	279	2	http://www.sachajournals.com/	http://www.sachajournals.com/	NOUN
gujaf-58	279	3	http://ijbssnet.com/journals/vol_3_no_19_october_2012/29.pdf	http://ijbssnet.com/journals/vol_3_no_19_october_2012/29.pdf	PROPN
gujaf-58	279	4	http://connection.ebscohost.com/c/articles/79242251/impact	http://connection.ebscohost.com/c/articles/79242251/impact	PROPN
gujaf-58	279	5	http://dx.doi.org/10.21511/bbs.15(3).2020.06	http://dx.doi.org/10.21511/bbs.15(3).2020.06	X
gujaf-58	280	1	http://www.krepublishers.com/...journals/...1...1.../jc-03-1-001-12-039oso-l-%09ab.pdf	http://www.krepublishers.com/...journals/...1...1.../jc-03-1-001-12-039oso-l-%09ab.pdf	PROPN
gujaf-58	280	2	http://www.iaeng.org/publication/wce2008/wce2008_pp828-833.pdf	http://www.iaeng.org/publication/wce2008/wce2008_pp828-833.pdf	NOUN
gujaf-58	280	3	http://www.vanguardngr.com/2010/05/cadbury-appoints-atedogusau	http://www.vanguardngr.com/2010/05/cadbury-appoints-atedogusau	PROPN
gujaf-58	280	4	journal	journal	NOUN
gujaf-58	280	5	of	of	ADP
gujaf-58	280	6	accounting	accounting	NOUN
gujaf-58	280	7	and	and	CCONJ
gujaf-58	280	8	finance	finance	NOUN
gujaf-58	280	9	,	,	PUNCT
gujaf-58	280	10	vol	vol	NOUN
gujaf-58	280	11	.	.	PROPN
gujaf-58	280	12	2	2	NUM
gujaf-58	280	13	,	,	PUNCT
gujaf-58	280	14	issue	issue	NOUN
gujaf-58	280	15	1	1	NUM
gujaf-58	280	16	,	,	PUNCT
gujaf-58	280	17	april	april	PROPN
gujaf-58	280	18	,	,	PUNCT
gujaf-58	280	19	2021	2021	NUM
gujaf-58	280	20	15	15	NUM