id	sid	tid	token	lemma	pos
gujaf-59	1	1	gusau	gusau	PROPN
gujaf-59	1	2	journal	journal	NOUN
gujaf-59	1	3	of	of	ADP
gujaf-59	1	4	accounting	accounting	NOUN
gujaf-59	1	5	and	and	CCONJ
gujaf-59	1	6	finance	finance	NOUN
gujaf-59	1	7	,	,	PUNCT
gujaf-59	1	8	vol	vol	NOUN
gujaf-59	1	9	.	.	PROPN
gujaf-59	1	10	2	2	NUM
gujaf-59	1	11	,	,	PUNCT
gujaf-59	1	12	issue	issue	NOUN
gujaf-59	1	13	1	1	NUM
gujaf-59	1	14	,	,	PUNCT
gujaf-59	1	15	april	april	PROPN
gujaf-59	1	16	,	,	PUNCT
gujaf-59	1	17	2021	2021	NUM
gujaf-59	1	18	1	1	NUM
gujaf-59	1	19	gusau	gusau	ADJ
gujaf-59	1	20	journal	journal	NOUN
gujaf-59	1	21	of	of	ADP
gujaf-59	1	22	accounting	accounting	NOUN
gujaf-59	1	23	and	and	CCONJ
gujaf-59	1	24	finance	finance	NOUN
gujaf-59	1	25	(	(	PUNCT
gujaf-59	1	26	gujaf	gujaf	NOUN
gujaf-59	1	27	)	)	PUNCT
gujaf-59	1	28	vol	vol	NOUN
gujaf-59	1	29	.	.	NOUN
gujaf-59	1	30	2	2	NUM
gujaf-59	1	31	issue	issue	NOUN
gujaf-59	1	32	1	1	NUM
gujaf-59	1	33	,	,	PUNCT
gujaf-59	1	34	april	april	PROPN
gujaf-59	1	35	,	,	PUNCT
gujaf-59	1	36	2021	2021	NUM
gujaf-59	1	37	issn	issn	X
gujaf-59	1	38	:	:	PUNCT
gujaf-59	1	39	2756	2756	NUM
gujaf-59	1	40	-	-	PUNCT
gujaf-59	1	41	665x	665x	NOUN
gujaf-59	1	42	a	a	DET
gujaf-59	1	43	publication	publication	NOUN
gujaf-59	1	44	of	of	ADP
gujaf-59	1	45	department	department	NOUN
gujaf-59	1	46	of	of	ADP
gujaf-59	1	47	accounting	accounting	NOUN
gujaf-59	1	48	and	and	CCONJ
gujaf-59	1	49	finance	finance	NOUN
gujaf-59	1	50	,	,	PUNCT
gujaf-59	1	51	faculty	faculty	NOUN
gujaf-59	1	52	of	of	ADP
gujaf-59	1	53	management	management	NOUN
gujaf-59	1	54	and	and	CCONJ
gujaf-59	1	55	social	social	ADJ
gujaf-59	1	56	sciences	science	NOUN
gujaf-59	1	57	,	,	PUNCT
gujaf-59	1	58	federal	federal	ADJ
gujaf-59	1	59	university	university	NOUN
gujaf-59	1	60	gusau	gusau	NOUN
gujaf-59	1	61	,	,	PUNCT
gujaf-59	1	62	zamfara	zamfara	PROPN
gujaf-59	1	63	state	state	PROPN
gujaf-59	1	64	-nigeria	-nigeria	PROPN
gujaf-59	1	65	gusau	gusau	ADJ
gujaf-59	1	66	journal	journal	NOUN
gujaf-59	1	67	of	of	ADP
gujaf-59	1	68	accounting	accounting	NOUN
gujaf-59	1	69	and	and	CCONJ
gujaf-59	1	70	finance	finance	NOUN
gujaf-59	1	71	,	,	PUNCT
gujaf-59	1	72	vol	vol	NOUN
gujaf-59	1	73	.	.	PROPN
gujaf-59	1	74	2	2	NUM
gujaf-59	1	75	,	,	PUNCT
gujaf-59	1	76	issue	issue	NOUN
gujaf-59	1	77	1	1	NUM
gujaf-59	1	78	,	,	PUNCT
gujaf-59	1	79	april	april	PROPN
gujaf-59	1	80	,	,	PUNCT
gujaf-59	1	81	2021	2021	NUM
gujaf-59	1	82	2	2	NUM
gujaf-59	1	83	firms	firm	NOUN
gujaf-59	1	84	specific	specific	ADJ
gujaf-59	1	85	attributes	attribute	NOUN
gujaf-59	1	86	and	and	CCONJ
gujaf-59	1	87	voluntary	voluntary	ADJ
gujaf-59	1	88	disclosure	disclosure	NOUN
gujaf-59	1	89	of	of	ADP
gujaf-59	1	90	quoted	quote	VERB
gujaf-59	1	91	consumer	consumer	NOUN
gujaf-59	1	92	goods	good	NOUN
gujaf-59	1	93	firms	firm	NOUN
gujaf-59	1	94	in	in	ADP
gujaf-59	1	95	nigeria	nigeria	PROPN
gujaf-59	1	96	jibril	jibril	PROPN
gujaf-59	1	97	ramalan	ramalan	PROPN
gujaf-59	1	98	department	department	PROPN
gujaf-59	1	99	of	of	ADP
gujaf-59	1	100	business	business	PROPN
gujaf-59	1	101	administration	administration	NOUN
gujaf-59	1	102	and	and	CCONJ
gujaf-59	1	103	entrepreneurship	entrepreneurship	NOUN
gujaf-59	1	104	faculty	faculty	NOUN
gujaf-59	1	105	of	of	ADP
gujaf-59	1	106	management	management	NOUN
gujaf-59	1	107	sciences	sciences	PROPN
gujaf-59	1	108	,	,	PUNCT
gujaf-59	1	109	bayero	bayero	PROPN
gujaf-59	1	110	university	university	PROPN
gujaf-59	1	111	kano	kano	PROPN
gujaf-59	1	112	,	,	PUNCT
gujaf-59	1	113	nigeria	nigeria	PROPN
gujaf-59	1	114	.	.	PUNCT
gujaf-59	2	1	+2348066001091	+2348066001091	NUM
gujaf-59	2	2	,	,	PUNCT
gujaf-59	2	3	jibrilramalan@gmail.com	jibrilramalan@gmail.com	X
gujaf-59	3	1	professor	professor	PROPN
gujaf-59	3	2	aminu	aminu	PROPN
gujaf-59	3	3	k.	k.	PROPN
gujaf-59	3	4	kurfi	kurfi	PROPN
gujaf-59	3	5	department	department	PROPN
gujaf-59	3	6	of	of	ADP
gujaf-59	3	7	business	business	PROPN
gujaf-59	3	8	administration	administration	NOUN
gujaf-59	3	9	and	and	CCONJ
gujaf-59	3	10	entrepreneurship	entrepreneurship	NOUN
gujaf-59	3	11	bayero	bayero	PROPN
gujaf-59	3	12	university	university	NOUN
gujaf-59	3	13	,	,	PUNCT
gujaf-59	3	14	kano	kano	PROPN
gujaf-59	3	15	+2348066112090	+2348066112090	PROPN
gujaf-59	3	16	,	,	PUNCT
gujaf-59	3	17	aminukurfi@gmail.com	aminukurfi@gmail.com	X
gujaf-59	4	1	dr	dr	PROPN
gujaf-59	4	2	.	.	PROPN
gujaf-59	4	3	aminu	aminu	PROPN
gujaf-59	4	4	m.	m.	PROPN
gujaf-59	4	5	bello	bello	PROPN
gujaf-59	4	6	departments	department	NOUN
gujaf-59	4	7	of	of	ADP
gujaf-59	4	8	business	business	PROPN
gujaf-59	4	9	administration	administration	NOUN
gujaf-59	4	10	and	and	CCONJ
gujaf-59	4	11	entrepreneurship	entrepreneurship	NOUN
gujaf-59	4	12	bayero	bayero	PROPN
gujaf-59	4	13	university	university	PROPN
gujaf-59	4	14	kano	kano	PROPN
gujaf-59	4	15	+2348036075240	+2348036075240	PROPN
gujaf-59	4	16	,	,	PUNCT
gujaf-59	4	17	mabello.bus@buk.edu.ng	mabello.bus@buk.edu.ng	PRON
gujaf-59	4	18	abstract	abstract	VERB
gujaf-59	4	19	the	the	DET
gujaf-59	4	20	research	research	NOUN
gujaf-59	4	21	investigates	investigate	VERB
gujaf-59	4	22	the	the	DET
gujaf-59	4	23	effect	effect	NOUN
gujaf-59	4	24	of	of	ADP
gujaf-59	4	25	corporate	corporate	ADJ
gujaf-59	4	26	-	-	PUNCT
gujaf-59	4	27	specific	specific	ADJ
gujaf-59	4	28	attributes	attribute	NOUN
gujaf-59	4	29	and	and	CCONJ
gujaf-59	4	30	voluntary	voluntary	ADJ
gujaf-59	4	31	disclosure	disclosure	NOUN
gujaf-59	4	32	of	of	ADP
gujaf-59	4	33	quoted	quote	VERB
gujaf-59	4	34	consumer	consumer	NOUN
gujaf-59	4	35	goods	good	NOUN
gujaf-59	4	36	firms	firm	NOUN
gujaf-59	4	37	in	in	ADP
gujaf-59	4	38	nigeria	nigeria	PROPN
gujaf-59	4	39	.	.	PUNCT
gujaf-59	5	1	the	the	DET
gujaf-59	5	2	study	study	NOUN
gujaf-59	5	3	collected	collect	VERB
gujaf-59	5	4	its	its	PRON
gujaf-59	5	5	data	datum	NOUN
gujaf-59	5	6	from	from	ADP
gujaf-59	5	7	historical	historical	ADJ
gujaf-59	5	8	financial	financial	ADJ
gujaf-59	5	9	statement	statement	NOUN
gujaf-59	5	10	and	and	CCONJ
gujaf-59	5	11	accounts	account	NOUN
gujaf-59	5	12	of	of	ADP
gujaf-59	5	13	15	15	NUM
gujaf-59	5	14	companies	company	NOUN
gujaf-59	5	15	under	under	ADP
gujaf-59	5	16	study	study	NOUN
gujaf-59	5	17	quoted	quote	VERB
gujaf-59	5	18	in	in	ADP
gujaf-59	5	19	nigeria	nigeria	PROPN
gujaf-59	5	20	stock	stock	NOUN
gujaf-59	5	21	exchange	exchange	PROPN
gujaf-59	5	22	for	for	ADP
gujaf-59	5	23	the	the	DET
gujaf-59	5	24	period	period	NOUN
gujaf-59	5	25	of	of	ADP
gujaf-59	5	26	2009–2018	2009–2018	NUM
gujaf-59	5	27	.	.	PUNCT
gujaf-59	6	1	ex	ex	ADJ
gujaf-59	6	2	-	-	ADJ
gujaf-59	6	3	post	post	ADJ
gujaf-59	6	4	factor	factor	NOUN
gujaf-59	6	5	research	research	NOUN
gujaf-59	6	6	design	design	NOUN
gujaf-59	6	7	was	be	AUX
gujaf-59	6	8	employed	employ	VERB
gujaf-59	6	9	and	and	CCONJ
gujaf-59	6	10	multiple	multiple	ADJ
gujaf-59	6	11	regressions	regression	NOUN
gujaf-59	6	12	were	be	AUX
gujaf-59	6	13	assigned	assign	VERB
gujaf-59	6	14	as	as	ADP
gujaf-59	6	15	the	the	DET
gujaf-59	6	16	techniques	technique	NOUN
gujaf-59	6	17	to	to	PART
gujaf-59	6	18	examine	examine	VERB
gujaf-59	6	19	the	the	DET
gujaf-59	6	20	data	datum	NOUN
gujaf-59	6	21	.	.	PUNCT
gujaf-59	7	1	the	the	DET
gujaf-59	7	2	finding	finding	NOUN
gujaf-59	7	3	communicates	communicate	VERB
gujaf-59	7	4	that	that	DET
gujaf-59	7	5	company	company	NOUN
gujaf-59	7	6	’s	’s	PART
gujaf-59	7	7	attributes	attribute	NOUN
gujaf-59	7	8	proxied	proxie	VERB
gujaf-59	7	9	by	by	ADP
gujaf-59	7	10	;	;	PUNCT
gujaf-59	7	11	age	age	NOUN
gujaf-59	7	12	of	of	ADP
gujaf-59	7	13	the	the	DET
gujaf-59	7	14	company	company	NOUN
gujaf-59	7	15	,	,	PUNCT
gujaf-59	7	16	and	and	CCONJ
gujaf-59	7	17	leverage	leverage	NOUN
gujaf-59	7	18	recorded	record	VERB
gujaf-59	7	19	a	a	DET
gujaf-59	7	20	significant	significant	ADJ
gujaf-59	7	21	positive	positive	ADJ
gujaf-59	7	22	effect	effect	NOUN
gujaf-59	7	23	on	on	ADP
gujaf-59	7	24	voluntary	voluntary	ADJ
gujaf-59	7	25	release	release	NOUN
gujaf-59	7	26	information	information	NOUN
gujaf-59	7	27	.	.	PUNCT
gujaf-59	8	1	however	however	ADV
gujaf-59	8	2	,	,	PUNCT
gujaf-59	8	3	size	size	NOUN
gujaf-59	8	4	of	of	ADP
gujaf-59	8	5	the	the	DET
gujaf-59	8	6	firm	firm	NOUN
gujaf-59	8	7	,	,	PUNCT
gujaf-59	8	8	profitability	profitability	NOUN
gujaf-59	8	9	and	and	CCONJ
gujaf-59	8	10	ict	ict	NOUN
gujaf-59	8	11	were	be	AUX
gujaf-59	8	12	established	establish	VERB
gujaf-59	8	13	to	to	PART
gujaf-59	8	14	be	be	AUX
gujaf-59	8	15	insignificantly	insignificantly	ADV
gujaf-59	8	16	and	and	CCONJ
gujaf-59	8	17	positively	positively	ADV
gujaf-59	8	18	affected	affect	VERB
gujaf-59	8	19	the	the	DET
gujaf-59	8	20	voluntary	voluntary	ADJ
gujaf-59	8	21	disclosure	disclosure	NOUN
gujaf-59	8	22	of	of	ADP
gujaf-59	8	23	quoted	quote	VERB
gujaf-59	8	24	firms	firm	NOUN
gujaf-59	8	25	under	under	ADP
gujaf-59	8	26	study	study	NOUN
gujaf-59	8	27	.	.	PUNCT
gujaf-59	9	1	conversely	conversely	ADV
gujaf-59	9	2	,	,	PUNCT
gujaf-59	9	3	liquidity	liquidity	NOUN
gujaf-59	9	4	communicates	communicate	VERB
gujaf-59	9	5	negative	negative	ADJ
gujaf-59	9	6	and	and	CCONJ
gujaf-59	9	7	insignificant	insignificant	ADJ
gujaf-59	9	8	effect	effect	NOUN
gujaf-59	9	9	on	on	ADP
gujaf-59	9	10	voluntary	voluntary	ADJ
gujaf-59	9	11	publication	publication	NOUN
gujaf-59	9	12	by	by	ADP
gujaf-59	9	13	quoted	quote	VERB
gujaf-59	9	14	consumer	consumer	NOUN
gujaf-59	9	15	goods	good	NOUN
gujaf-59	9	16	firms	firm	NOUN
gujaf-59	9	17	in	in	ADP
gujaf-59	9	18	nigeria	nigeria	PROPN
gujaf-59	9	19	.	.	PUNCT
gujaf-59	10	1	from	from	ADP
gujaf-59	10	2	the	the	DET
gujaf-59	10	3	findings	finding	NOUN
gujaf-59	10	4	,	,	PUNCT
gujaf-59	10	5	it	it	PRON
gujaf-59	10	6	is	be	AUX
gujaf-59	10	7	suggested	suggest	VERB
gujaf-59	10	8	that	that	SCONJ
gujaf-59	10	9	,	,	PUNCT
gujaf-59	10	10	the	the	DET
gujaf-59	10	11	management	management	NOUN
gujaf-59	10	12	of	of	ADP
gujaf-59	10	13	quoted	quote	VERB
gujaf-59	10	14	consumer	consumer	NOUN
gujaf-59	10	15	goods	good	NOUN
gujaf-59	10	16	companies	company	NOUN
gujaf-59	10	17	in	in	ADP
gujaf-59	10	18	nigeria	nigeria	PROPN
gujaf-59	10	19	should	should	AUX
gujaf-59	10	20	pay	pay	VERB
gujaf-59	10	21	more	more	ADJ
gujaf-59	10	22	attention	attention	NOUN
gujaf-59	10	23	on	on	ADP
gujaf-59	10	24	the	the	DET
gujaf-59	10	25	disclosure	disclosure	NOUN
gujaf-59	10	26	of	of	ADP
gujaf-59	10	27	voluntary	voluntary	ADJ
gujaf-59	10	28	information	information	NOUN
gujaf-59	10	29	as	as	SCONJ
gujaf-59	10	30	it	it	PRON
gujaf-59	10	31	affects	affect	VERB
gujaf-59	10	32	share	share	NOUN
gujaf-59	10	33	holder	holder	NOUN
gujaf-59	10	34	’s	’s	PART
gujaf-59	10	35	investment	investment	NOUN
gujaf-59	10	36	decision	decision	NOUN
gujaf-59	10	37	making	making	NOUN
gujaf-59	10	38	,	,	PUNCT
gujaf-59	10	39	and	and	CCONJ
gujaf-59	10	40	reduce	reduce	VERB
gujaf-59	10	41	agency	agency	NOUN
gujaf-59	10	42	conflict	conflict	NOUN
gujaf-59	10	43	resulting	result	VERB
gujaf-59	10	44	from	from	ADP
gujaf-59	10	45	information	information	NOUN
gujaf-59	10	46	asymmetric	asymmetric	ADJ
gujaf-59	10	47	between	between	ADP
gujaf-59	10	48	management	management	NOUN
gujaf-59	10	49	and	and	CCONJ
gujaf-59	10	50	firms	firm	NOUN
gujaf-59	10	51	’	'	PUNCT
gujaf-59	10	52	stakeholders	stakeholder	NOUN
gujaf-59	10	53	.	.	PUNCT
gujaf-59	11	1	however	however	ADV
gujaf-59	11	2	,	,	PUNCT
gujaf-59	11	3	as	as	SCONJ
gujaf-59	11	4	they	they	PRON
gujaf-59	11	5	disclose	disclose	VERB
gujaf-59	11	6	additional	additional	ADJ
gujaf-59	11	7	information	information	NOUN
gujaf-59	11	8	voluntarily	voluntarily	ADV
gujaf-59	11	9	,	,	PUNCT
gujaf-59	11	10	stakeholders	stakeholder	NOUN
gujaf-59	11	11	will	will	AUX
gujaf-59	11	12	be	be	AUX
gujaf-59	11	13	informed	inform	VERB
gujaf-59	11	14	and	and	CCONJ
gujaf-59	11	15	,	,	PUNCT
gujaf-59	11	16	in	in	ADP
gujaf-59	11	17	turn	turn	NOUN
gujaf-59	11	18	,	,	PUNCT
gujaf-59	11	19	make	make	VERB
gujaf-59	11	20	the	the	DET
gujaf-59	11	21	right	right	ADJ
gujaf-59	11	22	investment	investment	NOUN
gujaf-59	11	23	decisions	decision	NOUN
gujaf-59	11	24	in	in	ADP
gujaf-59	11	25	the	the	DET
gujaf-59	11	26	companies	company	NOUN
gujaf-59	11	27	and	and	CCONJ
gujaf-59	11	28	also	also	ADV
gujaf-59	11	29	retain	retain	VERB
gujaf-59	11	30	its	its	PRON
gujaf-59	11	31	positive	positive	ADJ
gujaf-59	11	32	impression	impression	NOUN
gujaf-59	11	33	in	in	ADP
gujaf-59	11	34	mind	mind	NOUN
gujaf-59	11	35	of	of	ADP
gujaf-59	11	36	their	their	PRON
gujaf-59	11	37	existing	exist	VERB
gujaf-59	11	38	and	and	CCONJ
gujaf-59	11	39	potentials	potential	VERB
gujaf-59	11	40	investors	investor	NOUN
gujaf-59	11	41	and	and	CCONJ
gujaf-59	11	42	society	society	NOUN
gujaf-59	11	43	in	in	ADP
gujaf-59	11	44	general	general	ADJ
gujaf-59	11	45	.	.	PUNCT
gujaf-59	12	1	keywords	keyword	NOUN
gujaf-59	12	2	:	:	PUNCT
gujaf-59	12	3	voluntary	voluntary	ADJ
gujaf-59	12	4	disclosure	disclosure	NOUN
gujaf-59	12	5	index	index	NOUN
gujaf-59	12	6	(	(	PUNCT
gujaf-59	12	7	vdi	vdi	PROPN
gujaf-59	12	8	)	)	PUNCT
gujaf-59	12	9	,	,	PUNCT
gujaf-59	12	10	security	security	NOUN
gujaf-59	12	11	and	and	CCONJ
gujaf-59	12	12	exchange	exchange	PROPN
gujaf-59	12	13	commission	commission	PROPN
gujaf-59	12	14	(	(	PUNCT
gujaf-59	12	15	sec	sec	PROPN
gujaf-59	12	16	)	)	PUNCT
gujaf-59	12	17	companies	company	NOUN
gujaf-59	12	18	and	and	CCONJ
gujaf-59	12	19	allied	ally	VERB
gujaf-59	12	20	matters	matter	NOUN
gujaf-59	12	21	act	act	VERB
gujaf-59	12	22	(	(	PUNCT
gujaf-59	12	23	cama	cama	NOUN
gujaf-59	12	24	)	)	PUNCT
gujaf-59	12	25	.	.	PUNCT
gujaf-59	13	1	1	1	X
gujaf-59	13	2	.	.	X
gujaf-59	13	3	introduction	introduction	NOUN
gujaf-59	13	4	investors	investor	NOUN
gujaf-59	13	5	of	of	ADP
gujaf-59	13	6	a	a	DET
gujaf-59	13	7	company	company	NOUN
gujaf-59	13	8	rely	rely	VERB
gujaf-59	13	9	heavily	heavily	ADV
gujaf-59	13	10	upon	upon	SCONJ
gujaf-59	13	11	reports	report	NOUN
gujaf-59	13	12	disclose	disclose	VERB
gujaf-59	13	13	in	in	ADP
gujaf-59	13	14	the	the	DET
gujaf-59	13	15	firm	firm	ADJ
gujaf-59	13	16	yearly	yearly	ADJ
gujaf-59	13	17	financial	financial	ADJ
gujaf-59	13	18	statement	statement	NOUN
gujaf-59	13	19	to	to	PART
gujaf-59	13	20	enable	enable	VERB
gujaf-59	13	21	them	they	PRON
gujaf-59	13	22	make	make	VERB
gujaf-59	13	23	informed	informed	ADJ
gujaf-59	13	24	decisions	decision	NOUN
gujaf-59	13	25	about	about	ADP
gujaf-59	13	26	an	an	DET
gujaf-59	13	27	entity	entity	NOUN
gujaf-59	13	28	.	.	PUNCT
gujaf-59	14	1	the	the	DET
gujaf-59	14	2	data	datum	NOUN
gujaf-59	14	3	discloses	disclose	VERB
gujaf-59	14	4	in	in	ADP
gujaf-59	14	5	the	the	DET
gujaf-59	14	6	yearly	yearly	ADJ
gujaf-59	14	7	financial	financial	ADJ
gujaf-59	14	8	statement	statement	NOUN
gujaf-59	14	9	and	and	CCONJ
gujaf-59	14	10	books	book	NOUN
gujaf-59	14	11	of	of	ADP
gujaf-59	14	12	a	a	DET
gujaf-59	14	13	company	company	NOUN
gujaf-59	14	14	are	be	AUX
gujaf-59	14	15	categorized	categorize	VERB
gujaf-59	14	16	into	into	ADP
gujaf-59	14	17	:	:	PUNCT
gujaf-59	14	18	compulsory	compulsory	ADJ
gujaf-59	14	19	and	and	CCONJ
gujaf-59	14	20	volitionally	volitionally	ADV
gujaf-59	14	21	information	information	NOUN
gujaf-59	14	22	disclosure	disclosure	NOUN
gujaf-59	14	23	.	.	PUNCT
gujaf-59	15	1	disclosure	disclosure	NOUN
gujaf-59	15	2	is	be	AUX
gujaf-59	15	3	said	say	VERB
gujaf-59	15	4	to	to	PART
gujaf-59	15	5	be	be	AUX
gujaf-59	15	6	compulsory	compulsory	ADJ
gujaf-59	15	7	according	accord	VERB
gujaf-59	15	8	to	to	ADP
gujaf-59	15	9	section	section	NOUN
gujaf-59	15	10	331	331	NUM
gujaf-59	15	11	of	of	ADP
gujaf-59	15	12	(	(	PUNCT
gujaf-59	15	13	cama	cama	NOUN
gujaf-59	15	14	)	)	PUNCT
gujaf-59	15	15	1990	1990	NUM
gujaf-59	15	16	as	as	SCONJ
gujaf-59	15	17	amended	amend	VERB
gujaf-59	15	18	in	in	ADP
gujaf-59	15	19	2004	2004	NUM
gujaf-59	15	20	in	in	ADP
gujaf-59	15	21	nigeria	nigeria	PROPN
gujaf-59	15	22	and	and	CCONJ
gujaf-59	15	23	international	international	ADJ
gujaf-59	15	24	financial	financial	ADJ
gujaf-59	15	25	regulations	regulation	NOUN
gujaf-59	15	26	,	,	PUNCT
gujaf-59	15	27	compulsory	compulsory	ADJ
gujaf-59	15	28	disclosure	disclosure	NOUN
gujaf-59	15	29	consist	consist	NOUN
gujaf-59	15	30	of	of	ADP
gujaf-59	15	31	all	all	DET
gujaf-59	15	32	information	information	NOUN
gujaf-59	15	33	financial	financial	ADJ
gujaf-59	15	34	and	and	CCONJ
gujaf-59	15	35	otherwise	otherwise	ADV
gujaf-59	15	36	that	that	PRON
gujaf-59	15	37	must	must	AUX
gujaf-59	15	38	be	be	AUX
gujaf-59	15	39	revealed	reveal	VERB
gujaf-59	15	40	in	in	ADP
gujaf-59	15	41	the	the	DET
gujaf-59	15	42	company‟s	company‟s	ADJ
gujaf-59	15	43	yearly	yearly	ADJ
gujaf-59	15	44	report	report	NOUN
gujaf-59	15	45	based	base	VERB
gujaf-59	15	46	on	on	ADP
gujaf-59	15	47	regulatory	regulatory	ADJ
gujaf-59	15	48	requirement	requirement	NOUN
gujaf-59	15	49	and	and	CCONJ
gujaf-59	15	50	is	be	AUX
gujaf-59	15	51	common	common	ADJ
gujaf-59	15	52	to	to	ADP
gujaf-59	15	53	all	all	DET
gujaf-59	15	54	firms	firm	NOUN
gujaf-59	15	55	operating	operate	VERB
gujaf-59	15	56	in	in	ADP
gujaf-59	15	57	the	the	DET
gujaf-59	15	58	same	same	ADJ
gujaf-59	15	59	environment	environment	NOUN
gujaf-59	15	60	.	.	PUNCT
gujaf-59	16	1	these	these	PRON
gujaf-59	16	2	includes	include	VERB
gujaf-59	16	3	:	:	PUNCT
gujaf-59	16	4	income	income	NOUN
gujaf-59	16	5	statement	statement	NOUN
gujaf-59	16	6	,	,	PUNCT
gujaf-59	16	7	statement	statement	NOUN
gujaf-59	16	8	of	of	ADP
gujaf-59	16	9	financial	financial	ADJ
gujaf-59	16	10	position	position	NOUN
gujaf-59	16	11	,	,	PUNCT
gujaf-59	16	12	notes	note	VERB
gujaf-59	16	13	to	to	ADP
gujaf-59	16	14	the	the	DET
gujaf-59	16	15	accounts	account	NOUN
gujaf-59	16	16	,	,	PUNCT
gujaf-59	16	17	cash	cash	NOUN
gujaf-59	16	18	flow	flow	NOUN
gujaf-59	16	19	statement	statement	NOUN
gujaf-59	16	20	,	,	PUNCT
gujaf-59	16	21	and	and	CCONJ
gujaf-59	16	22	in	in	ADP
gujaf-59	16	23	addition	addition	NOUN
gujaf-59	16	24	to	to	ADP
gujaf-59	16	25	all	all	DET
gujaf-59	16	26	these	these	PRON
gujaf-59	16	27	it	it	PRON
gujaf-59	16	28	equally	equally	ADV
gujaf-59	16	29	contains	contain	VERB
gujaf-59	16	30	corporate	corporate	ADJ
gujaf-59	16	31	associated	associate	VERB
gujaf-59	16	32	performance	performance	NOUN
gujaf-59	16	33	in	in	ADP
gujaf-59	16	34	forecasting	forecast	VERB
gujaf-59	16	35	the	the	DET
gujaf-59	16	36	future	future	ADJ
gujaf-59	16	37	trends	trend	NOUN
gujaf-59	16	38	of	of	ADP
gujaf-59	16	39	the	the	DET
gujaf-59	16	40	companies	company	NOUN
gujaf-59	16	41	.	.	PUNCT
gujaf-59	17	1	while	while	SCONJ
gujaf-59	17	2	volitionary	volitionary	ADJ
gujaf-59	17	3	(	(	PUNCT
gujaf-59	17	4	voluntary	voluntary	ADJ
gujaf-59	17	5	)	)	PUNCT
gujaf-59	17	6	revelation	revelation	NOUN
gujaf-59	17	7	is	be	AUX
gujaf-59	17	8	at	at	ADP
gujaf-59	17	9	the	the	DET
gujaf-59	17	10	prudence	prudence	NOUN
gujaf-59	17	11	of	of	ADP
gujaf-59	17	12	management	management	NOUN
gujaf-59	17	13	of	of	ADP
gujaf-59	17	14	the	the	DET
gujaf-59	17	15	firms	firm	NOUN
gujaf-59	17	16	(	(	PUNCT
gujaf-59	17	17	hassan	hassan	PROPN
gujaf-59	17	18	2014	2014	NUM
gujaf-59	17	19	)	)	PUNCT
gujaf-59	17	20	.	.	PUNCT
gujaf-59	18	1	mailto:jibrilramalan@gmail.com	mailto:jibrilramalan@gmail.com	X
gujaf-59	18	2	mailto:aminukurfi@gmail.com	mailto:aminukurfi@gmail.com	X
gujaf-59	19	1	mailto:bus@buk.edu.ng	mailto:bus@buk.edu.ng	PROPN
gujaf-59	19	2	gusau	gusau	PROPN
gujaf-59	19	3	journal	journal	NOUN
gujaf-59	19	4	of	of	ADP
gujaf-59	19	5	accounting	accounting	NOUN
gujaf-59	19	6	and	and	CCONJ
gujaf-59	19	7	finance	finance	NOUN
gujaf-59	19	8	,	,	PUNCT
gujaf-59	19	9	vol	vol	NOUN
gujaf-59	19	10	.	.	PROPN
gujaf-59	19	11	2	2	NUM
gujaf-59	19	12	,	,	PUNCT
gujaf-59	19	13	issue	issue	NOUN
gujaf-59	19	14	1	1	NUM
gujaf-59	19	15	,	,	PUNCT
gujaf-59	19	16	april	april	PROPN
gujaf-59	19	17	,	,	PUNCT
gujaf-59	19	18	2021	2021	NUM
gujaf-59	19	19	3	3	NUM
gujaf-59	19	20	understanding	understand	VERB
gujaf-59	19	21	the	the	DET
gujaf-59	19	22	entire	entire	ADJ
gujaf-59	19	23	trends	trend	NOUN
gujaf-59	19	24	of	of	ADP
gujaf-59	19	25	the	the	DET
gujaf-59	19	26	companies‟	companies‟	NOUN
gujaf-59	19	27	situation	situation	NOUN
gujaf-59	19	28	is	be	AUX
gujaf-59	19	29	necessary	necessary	ADJ
gujaf-59	19	30	for	for	ADP
gujaf-59	19	31	making	make	VERB
gujaf-59	19	32	ample	ample	ADJ
gujaf-59	19	33	assessment	assessment	NOUN
gujaf-59	19	34	by	by	ADP
gujaf-59	19	35	the	the	DET
gujaf-59	19	36	company‟s	company‟s	ADJ
gujaf-59	19	37	shareholders	shareholder	NOUN
gujaf-59	19	38	or	or	CCONJ
gujaf-59	19	39	those	those	PRON
gujaf-59	19	40	who	who	PRON
gujaf-59	19	41	frequently	frequently	ADV
gujaf-59	19	42	take	take	VERB
gujaf-59	19	43	judgment	judgment	NOUN
gujaf-59	19	44	using	use	VERB
gujaf-59	19	45	disclosed	disclose	VERB
gujaf-59	19	46	information	information	NOUN
gujaf-59	19	47	by	by	ADP
gujaf-59	19	48	the	the	DET
gujaf-59	19	49	companies	company	NOUN
gujaf-59	19	50	(	(	PUNCT
gujaf-59	19	51	cooke	cooke	PROPN
gujaf-59	19	52	,	,	PUNCT
gujaf-59	19	53	1989	1989	NUM
gujaf-59	19	54	)	)	PUNCT
gujaf-59	19	55	.	.	PUNCT
gujaf-59	20	1	therefore	therefore	ADV
gujaf-59	20	2	,	,	PUNCT
gujaf-59	20	3	optional	optional	ADJ
gujaf-59	20	4	information	information	NOUN
gujaf-59	20	5	is	be	AUX
gujaf-59	20	6	revealed	reveal	VERB
gujaf-59	20	7	above	above	ADP
gujaf-59	20	8	and	and	CCONJ
gujaf-59	20	9	beyond	beyond	ADP
gujaf-59	20	10	the	the	DET
gujaf-59	20	11	obligatory	obligatory	ADJ
gujaf-59	20	12	information	information	NOUN
gujaf-59	20	13	to	to	PART
gujaf-59	20	14	stimulate	stimulate	VERB
gujaf-59	20	15	the	the	DET
gujaf-59	20	16	self	self	NOUN
gujaf-59	20	17	-	-	PUNCT
gujaf-59	20	18	assurance	assurance	NOUN
gujaf-59	20	19	and	and	CCONJ
gujaf-59	20	20	consciousness	consciousness	NOUN
gujaf-59	20	21	of	of	ADP
gujaf-59	20	22	shareholders	shareholder	NOUN
gujaf-59	20	23	concerning	concern	VERB
gujaf-59	20	24	firms‟	firms‟	NOUN
gujaf-59	20	25	potential	potential	ADJ
gujaf-59	20	26	trends	trend	NOUN
gujaf-59	20	27	.	.	PUNCT
gujaf-59	21	1	generally	generally	ADV
gujaf-59	21	2	,	,	PUNCT
gujaf-59	21	3	that	that	PRON
gujaf-59	21	4	depend	depend	VERB
gujaf-59	21	5	the	the	DET
gujaf-59	21	6	uncertainty	uncertainty	NOUN
gujaf-59	21	7	of	of	ADP
gujaf-59	21	8	shareholders	shareholder	NOUN
gujaf-59	21	9	that	that	PRON
gujaf-59	21	10	owns	own	VERB
gujaf-59	21	11	little	little	ADJ
gujaf-59	21	12	or	or	CCONJ
gujaf-59	21	13	no	no	PRON
gujaf-59	21	14	knowledge	knowledge	NOUN
gujaf-59	21	15	about	about	ADP
gujaf-59	21	16	company	company	NOUN
gujaf-59	21	17	to	to	PART
gujaf-59	21	18	take	take	VERB
gujaf-59	21	19	decision	decision	NOUN
gujaf-59	21	20	and	and	CCONJ
gujaf-59	21	21	to	to	PART
gujaf-59	21	22	build	build	VERB
gujaf-59	21	23	up	up	ADP
gujaf-59	21	24	their	their	PRON
gujaf-59	21	25	trust	trust	NOUN
gujaf-59	21	26	and	and	CCONJ
gujaf-59	21	27	confidence	confidence	NOUN
gujaf-59	21	28	regarding	regard	VERB
gujaf-59	21	29	firms‟	firms‟	NOUN
gujaf-59	21	30	potential	potential	ADJ
gujaf-59	21	31	and	and	CCONJ
gujaf-59	21	32	current	current	ADJ
gujaf-59	21	33	situations	situation	NOUN
gujaf-59	21	34	.	.	PUNCT
gujaf-59	22	1	the	the	DET
gujaf-59	22	2	disclosure	disclosure	NOUN
gujaf-59	22	3	of	of	ADP
gujaf-59	22	4	optional	optional	ADJ
gujaf-59	22	5	information	information	NOUN
gujaf-59	22	6	serves	serve	VERB
gujaf-59	22	7	as	as	ADP
gujaf-59	22	8	a	a	DET
gujaf-59	22	9	medium	medium	NOUN
gujaf-59	22	10	which	which	PRON
gujaf-59	22	11	attract	attract	VERB
gujaf-59	22	12	both	both	DET
gujaf-59	22	13	researchers	researcher	NOUN
gujaf-59	22	14	and	and	CCONJ
gujaf-59	22	15	other	other	ADJ
gujaf-59	22	16	firm	firm	NOUN
gujaf-59	22	17	stakeholders‟	stakeholders‟	VERB
gujaf-59	22	18	attention	attention	NOUN
gujaf-59	22	19	.	.	PUNCT
gujaf-59	23	1	a	a	DET
gujaf-59	23	2	yearly	yearly	ADJ
gujaf-59	23	3	financial	financial	ADJ
gujaf-59	23	4	books	book	NOUN
gujaf-59	23	5	disclosure	disclosure	NOUN
gujaf-59	23	6	is	be	AUX
gujaf-59	23	7	the	the	DET
gujaf-59	23	8	most	most	ADV
gujaf-59	23	9	essential	essential	ADJ
gujaf-59	23	10	avenue	avenue	NOUN
gujaf-59	23	11	of	of	ADP
gujaf-59	23	12	communicating	communicate	VERB
gujaf-59	23	13	deliberate	deliberate	ADJ
gujaf-59	23	14	information	information	NOUN
gujaf-59	23	15	by	by	ADP
gujaf-59	23	16	listed	list	VERB
gujaf-59	23	17	companies	company	NOUN
gujaf-59	23	18	progressively	progressively	ADV
gujaf-59	23	19	.	.	PUNCT
gujaf-59	24	1	voluntary	voluntary	ADJ
gujaf-59	24	2	information	information	NOUN
gujaf-59	24	3	can	can	AUX
gujaf-59	24	4	be	be	AUX
gujaf-59	24	5	disclosed	disclose	VERB
gujaf-59	24	6	through	through	ADP
gujaf-59	24	7	various	various	ADJ
gujaf-59	24	8	sources	source	NOUN
gujaf-59	24	9	,	,	PUNCT
gujaf-59	24	10	but	but	CCONJ
gujaf-59	24	11	the	the	DET
gujaf-59	24	12	concerns	concern	NOUN
gujaf-59	24	13	on	on	ADP
gujaf-59	24	14	yearly	yearly	ADJ
gujaf-59	24	15	published	publish	VERB
gujaf-59	24	16	accounts	account	NOUN
gujaf-59	24	17	are	be	AUX
gujaf-59	24	18	as	as	ADP
gujaf-59	24	19	a	a	DET
gujaf-59	24	20	result	result	NOUN
gujaf-59	24	21	of	of	ADP
gujaf-59	24	22	the	the	DET
gujaf-59	24	23	following	follow	VERB
gujaf-59	24	24	justifications	justification	NOUN
gujaf-59	24	25	.	.	PUNCT
gujaf-59	25	1	quoted	quote	VERB
gujaf-59	25	2	corporate	corporate	ADJ
gujaf-59	25	3	firms	firm	NOUN
gujaf-59	25	4	are	be	AUX
gujaf-59	25	5	usually	usually	ADV
gujaf-59	25	6	to	to	PART
gujaf-59	25	7	promote	promote	VERB
gujaf-59	25	8	their	their	PRON
gujaf-59	25	9	yearly	yearly	ADJ
gujaf-59	25	10	accounts	account	NOUN
gujaf-59	25	11	in	in	ADP
gujaf-59	25	12	accordance	accordance	NOUN
gujaf-59	25	13	with	with	ADP
gujaf-59	25	14	regulatory	regulatory	ADJ
gujaf-59	25	15	standards	standard	NOUN
gujaf-59	25	16	(	(	PUNCT
gujaf-59	25	17	frcn	frcn	NOUN
gujaf-59	25	18	,	,	PUNCT
gujaf-59	25	19	2011	2011	NUM
gujaf-59	25	20	)	)	PUNCT
gujaf-59	25	21	.	.	PUNCT
gujaf-59	26	1	annual	annual	ADJ
gujaf-59	26	2	statement	statement	NOUN
gujaf-59	26	3	communicates	communicate	VERB
gujaf-59	26	4	additional	additional	ADJ
gujaf-59	26	5	valid	valid	ADJ
gujaf-59	26	6	and	and	CCONJ
gujaf-59	26	7	consistent	consistent	ADJ
gujaf-59	26	8	information	information	NOUN
gujaf-59	26	9	compare	compare	VERB
gujaf-59	26	10	to	to	ADP
gujaf-59	26	11	other	other	ADJ
gujaf-59	26	12	channel	channel	NOUN
gujaf-59	26	13	.	.	PUNCT
gujaf-59	27	1	yearly	yearly	ADJ
gujaf-59	27	2	statement	statement	NOUN
gujaf-59	27	3	is	be	AUX
gujaf-59	27	4	the	the	DET
gujaf-59	27	5	mainly	mainly	ADJ
gujaf-59	27	6	source	source	NOUN
gujaf-59	27	7	of	of	ADP
gujaf-59	27	8	information	information	NOUN
gujaf-59	27	9	in	in	ADP
gujaf-59	27	10	the	the	DET
gujaf-59	27	11	midst	midst	NOUN
gujaf-59	27	12	of	of	ADP
gujaf-59	27	13	stakeholders	stakeholder	NOUN
gujaf-59	27	14	of	of	ADP
gujaf-59	27	15	the	the	DET
gujaf-59	27	16	quoted	quote	VERB
gujaf-59	27	17	corporate	corporate	ADJ
gujaf-59	27	18	firms	firm	NOUN
gujaf-59	27	19	(	(	PUNCT
gujaf-59	27	20	tufail	tufail	NOUN
gujaf-59	27	21	,	,	PUNCT
gujaf-59	27	22	khan	khan	PROPN
gujaf-59	27	23	,	,	PUNCT
gujaf-59	27	24	abbas	abbas	PROPN
gujaf-59	27	25	,	,	PUNCT
gujaf-59	27	26	&	&	CCONJ
gujaf-59	27	27	saeed	saeed	PROPN
gujaf-59	27	28	,	,	PUNCT
gujaf-59	27	29	2013	2013	NUM
gujaf-59	27	30	)	)	PUNCT
gujaf-59	27	31	.	.	PUNCT
gujaf-59	28	1	however	however	ADV
gujaf-59	28	2	,	,	PUNCT
gujaf-59	28	3	the	the	DET
gujaf-59	28	4	issue	issue	NOUN
gujaf-59	28	5	of	of	ADP
gujaf-59	28	6	agency	agency	NOUN
gujaf-59	28	7	conflict	conflict	NOUN
gujaf-59	28	8	between	between	ADP
gujaf-59	28	9	managers	manager	NOUN
gujaf-59	28	10	and	and	CCONJ
gujaf-59	28	11	shareholders	shareholder	NOUN
gujaf-59	28	12	still	still	ADV
gujaf-59	28	13	persist	persist	VERB
gujaf-59	28	14	.	.	PUNCT
gujaf-59	29	1	the	the	DET
gujaf-59	29	2	principal	principal	ADJ
gujaf-59	29	3	-	-	PUNCT
gujaf-59	29	4	agent	agent	NOUN
gujaf-59	29	5	relationship	relationship	NOUN
gujaf-59	29	6	results	result	NOUN
gujaf-59	29	7	in	in	ADP
gujaf-59	29	8	information	information	NOUN
gujaf-59	29	9	asymmetry	asymmetry	NOUN
gujaf-59	29	10	problems	problem	NOUN
gujaf-59	29	11	,	,	PUNCT
gujaf-59	29	12	because	because	SCONJ
gujaf-59	29	13	managers	manager	NOUN
gujaf-59	29	14	are	be	AUX
gujaf-59	29	15	accessible	accessible	ADJ
gujaf-59	29	16	to	to	ADP
gujaf-59	29	17	information	information	NOUN
gujaf-59	29	18	more	more	ADJ
gujaf-59	29	19	than	than	ADP
gujaf-59	29	20	shareholders	shareholder	NOUN
gujaf-59	29	21	(	(	PUNCT
gujaf-59	29	22	jensen	jensen	PROPN
gujaf-59	29	23	&	&	CCONJ
gujaf-59	29	24	mecklen	mecklen	PROPN
gujaf-59	29	25	,	,	PUNCT
gujaf-59	29	26	1976	1976	NUM
gujaf-59	29	27	)	)	PUNCT
gujaf-59	29	28	.	.	PUNCT
gujaf-59	30	1	some	some	DET
gujaf-59	30	2	firms	firm	NOUN
gujaf-59	30	3	were	be	AUX
gujaf-59	30	4	adversely	adversely	ADV
gujaf-59	30	5	affected	affect	VERB
gujaf-59	30	6	as	as	ADP
gujaf-59	30	7	a	a	DET
gujaf-59	30	8	result	result	NOUN
gujaf-59	30	9	of	of	ADP
gujaf-59	30	10	agency	agency	NOUN
gujaf-59	30	11	conflict	conflict	NOUN
gujaf-59	30	12	and	and	CCONJ
gujaf-59	30	13	information	information	NOUN
gujaf-59	30	14	asymmetries	asymmetry	NOUN
gujaf-59	30	15	these	these	PRON
gujaf-59	30	16	includes	include	VERB
gujaf-59	30	17	:	:	PUNCT
gujaf-59	30	18	emron	emron	PROPN
gujaf-59	30	19	,	,	PUNCT
gujaf-59	30	20	worldcom	worldcom	PROPN
gujaf-59	30	21	,	,	PUNCT
gujaf-59	30	22	cadbury	cadbury	PROPN
gujaf-59	30	23	nigeria	nigeria	PROPN
gujaf-59	30	24	plc	plc	PROPN
gujaf-59	30	25	,	,	PUNCT
gujaf-59	30	26	nigeria	nigeria	PROPN
gujaf-59	30	27	textiles	textile	NOUN
gujaf-59	30	28	mills	mills	PROPN
gujaf-59	30	29	plc	plc	PROPN
gujaf-59	30	30	,	,	PUNCT
gujaf-59	30	31	and	and	CCONJ
gujaf-59	30	32	the	the	DET
gujaf-59	30	33	recently	recently	ADV
gujaf-59	30	34	fortis	fortis	PROPN
gujaf-59	30	35	microfinance	microfinance	NOUN
gujaf-59	30	36	bank	bank	PROPN
gujaf-59	30	37	in	in	ADP
gujaf-59	30	38	nigeria	nigeria	PROPN
gujaf-59	30	39	;	;	PUNCT
gujaf-59	30	40	and	and	CCONJ
gujaf-59	30	41	voluntary	voluntary	ADJ
gujaf-59	30	42	disclosure	disclosure	NOUN
gujaf-59	30	43	is	be	AUX
gujaf-59	30	44	consider	consider	VERB
gujaf-59	30	45	to	to	PART
gujaf-59	30	46	be	be	AUX
gujaf-59	30	47	the	the	DET
gujaf-59	30	48	medium	medium	NOUN
gujaf-59	30	49	used	use	VERB
gujaf-59	30	50	by	by	ADP
gujaf-59	30	51	the	the	DET
gujaf-59	30	52	firms	firm	NOUN
gujaf-59	30	53	to	to	PART
gujaf-59	30	54	mitigate	mitigate	VERB
gujaf-59	30	55	against	against	ADP
gujaf-59	30	56	agency	agency	NOUN
gujaf-59	30	57	cost	cost	NOUN
gujaf-59	30	58	.	.	PUNCT
gujaf-59	31	1	stakeholders	stakeholder	NOUN
gujaf-59	31	2	can	can	AUX
gujaf-59	31	3	use	use	VERB
gujaf-59	31	4	lawsuit	lawsuit	NOUN
gujaf-59	31	5	against	against	ADP
gujaf-59	31	6	the	the	DET
gujaf-59	31	7	company	company	NOUN
gujaf-59	31	8	through	through	ADP
gujaf-59	31	9	the	the	DET
gujaf-59	31	10	annual	annual	ADJ
gujaf-59	31	11	report	report	NOUN
gujaf-59	31	12	.	.	PUNCT
gujaf-59	32	1	specifically	specifically	ADV
gujaf-59	32	2	,	,	PUNCT
gujaf-59	32	3	the	the	DET
gujaf-59	32	4	volitionally	volitionally	ADV
gujaf-59	32	5	release	release	VERB
gujaf-59	32	6	information	information	NOUN
gujaf-59	32	7	is	be	AUX
gujaf-59	32	8	the	the	DET
gujaf-59	32	9	most	most	ADV
gujaf-59	32	10	respected	respected	ADJ
gujaf-59	32	11	source	source	NOUN
gujaf-59	32	12	as	as	SCONJ
gujaf-59	32	13	it	it	PRON
gujaf-59	32	14	aids	aid	VERB
gujaf-59	32	15	in	in	ADP
gujaf-59	32	16	taking	take	VERB
gujaf-59	32	17	venture	venture	NOUN
gujaf-59	32	18	resolution	resolution	NOUN
gujaf-59	32	19	by	by	ADP
gujaf-59	32	20	the	the	DET
gujaf-59	32	21	shareholders	shareholder	NOUN
gujaf-59	32	22	(	(	PUNCT
gujaf-59	32	23	hawashe	hawashe	INTJ
gujaf-59	32	24	,	,	PUNCT
gujaf-59	32	25	2014	2014	NUM
gujaf-59	32	26	)	)	PUNCT
gujaf-59	32	27	.	.	PUNCT
gujaf-59	33	1	however	however	ADV
gujaf-59	33	2	,	,	PUNCT
gujaf-59	33	3	some	some	DET
gujaf-59	33	4	bottlenecks	bottleneck	NOUN
gujaf-59	33	5	existed	exist	VERB
gujaf-59	33	6	on	on	ADP
gujaf-59	33	7	revealing	reveal	VERB
gujaf-59	33	8	optional	optional	ADJ
gujaf-59	33	9	information	information	NOUN
gujaf-59	33	10	by	by	ADP
gujaf-59	33	11	corporate	corporate	ADJ
gujaf-59	33	12	firms	firm	NOUN
gujaf-59	33	13	;	;	PUNCT
gujaf-59	33	14	as	as	ADP
gujaf-59	33	15	such	such	ADJ
gujaf-59	33	16	;	;	PUNCT
gujaf-59	33	17	it	it	PRON
gujaf-59	33	18	may	may	AUX
gujaf-59	33	19	confront	confront	VERB
gujaf-59	33	20	the	the	DET
gujaf-59	33	21	legal	legal	ADJ
gujaf-59	33	22	action	action	NOUN
gujaf-59	33	23	against	against	ADP
gujaf-59	33	24	citing	cite	VERB
gujaf-59	33	25	erroneous	erroneous	ADJ
gujaf-59	33	26	forecast	forecast	NOUN
gujaf-59	33	27	and	and	CCONJ
gujaf-59	33	28	accept	accept	VERB
gujaf-59	33	29	the	the	DET
gujaf-59	33	30	consequences	consequence	NOUN
gujaf-59	33	31	in	in	ADP
gujaf-59	33	32	form	form	NOUN
gujaf-59	33	33	of	of	ADP
gujaf-59	33	34	rewarding	reward	VERB
gujaf-59	33	35	the	the	DET
gujaf-59	33	36	equivalence	equivalence	NOUN
gujaf-59	33	37	.	.	PUNCT
gujaf-59	34	1	however	however	ADV
gujaf-59	34	2	,	,	PUNCT
gujaf-59	34	3	many	many	ADJ
gujaf-59	34	4	studies	study	NOUN
gujaf-59	34	5	were	be	AUX
gujaf-59	34	6	conducted	conduct	VERB
gujaf-59	34	7	on	on	ADP
gujaf-59	34	8	the	the	DET
gujaf-59	34	9	effect	effect	NOUN
gujaf-59	34	10	of	of	ADP
gujaf-59	34	11	firm	firm	ADJ
gujaf-59	34	12	-	-	PUNCT
gujaf-59	34	13	specific	specific	ADJ
gujaf-59	34	14	characteristics	characteristic	NOUN
gujaf-59	34	15	and	and	CCONJ
gujaf-59	34	16	the	the	DET
gujaf-59	34	17	level	level	NOUN
gujaf-59	34	18	of	of	ADP
gujaf-59	34	19	voluntary	voluntary	ADJ
gujaf-59	34	20	disclosure	disclosure	NOUN
gujaf-59	34	21	at	at	ADP
gujaf-59	34	22	both	both	CCONJ
gujaf-59	34	23	local	local	ADJ
gujaf-59	34	24	and	and	CCONJ
gujaf-59	34	25	international	international	ADJ
gujaf-59	34	26	level	level	NOUN
gujaf-59	34	27	(	(	PUNCT
gujaf-59	34	28	bhayani	bhayani	PROPN
gujaf-59	34	29	2012	2012	NUM
gujaf-59	34	30	,	,	PUNCT
gujaf-59	34	31	monday	monday	PROPN
gujaf-59	34	32	&	&	CCONJ
gujaf-59	34	33	nancy	nancy	PROPN
gujaf-59	34	34	2016	2016	PROPN
gujaf-59	34	35	&	&	CCONJ
gujaf-59	34	36	abdulrauf	abdulrauf	PROPN
gujaf-59	34	37	,	,	PUNCT
gujaf-59	34	38	2017	2017	NUM
gujaf-59	34	39	)	)	PUNCT
gujaf-59	34	40	and	and	CCONJ
gujaf-59	34	41	their	their	PRON
gujaf-59	34	42	findings	finding	NOUN
gujaf-59	34	43	were	be	AUX
gujaf-59	34	44	contradictory	contradictory	ADJ
gujaf-59	34	45	.	.	PUNCT
gujaf-59	35	1	most	most	ADJ
gujaf-59	35	2	of	of	ADP
gujaf-59	35	3	these	these	PRON
gujaf-59	35	4	researches	research	NOUN
gujaf-59	35	5	uses	use	VERB
gujaf-59	35	6	size	size	NOUN
gujaf-59	35	7	of	of	ADP
gujaf-59	35	8	the	the	DET
gujaf-59	35	9	firm	firm	NOUN
gujaf-59	35	10	,	,	PUNCT
gujaf-59	35	11	age	age	NOUN
gujaf-59	35	12	of	of	ADP
gujaf-59	35	13	the	the	DET
gujaf-59	35	14	firm	firm	NOUN
gujaf-59	35	15	,	,	PUNCT
gujaf-59	35	16	financial	financial	ADJ
gujaf-59	35	17	structure	structure	NOUN
gujaf-59	35	18	of	of	ADP
gujaf-59	35	19	the	the	DET
gujaf-59	35	20	firm	firm	NOUN
gujaf-59	35	21	,	,	PUNCT
gujaf-59	35	22	profitability	profitability	NOUN
gujaf-59	35	23	,	,	PUNCT
gujaf-59	35	24	liquidity	liquidity	NOUN
gujaf-59	35	25	to	to	ADP
gujaf-59	35	26	proxies	proxy	NOUN
gujaf-59	35	27	firm	firm	ADJ
gujaf-59	35	28	-	-	PUNCT
gujaf-59	35	29	specific	specific	ADJ
gujaf-59	35	30	attributes	attribute	NOUN
gujaf-59	35	31	(	(	PUNCT
gujaf-59	35	32	ogwe	ogwe	PROPN
gujaf-59	35	33	2014	2014	NUM
gujaf-59	35	34	;	;	PUNCT
gujaf-59	35	35	albitar	albitar	PROPN
gujaf-59	35	36	,	,	PUNCT
gujaf-59	35	37	2015	2015	NUM
gujaf-59	35	38	;	;	PUNCT
gujaf-59	35	39	mangala	mangala	PROPN
gujaf-59	35	40	&	&	CCONJ
gujaf-59	35	41	isha	isha	PROPN
gujaf-59	35	42	2017	2017	NUM
gujaf-59	35	43	)	)	PUNCT
gujaf-59	35	44	,	,	PUNCT
gujaf-59	35	45	while	while	SCONJ
gujaf-59	35	46	this	this	DET
gujaf-59	35	47	study	study	NOUN
gujaf-59	35	48	intends	intend	VERB
gujaf-59	35	49	to	to	PART
gujaf-59	35	50	add	add	VERB
gujaf-59	35	51	ict	ict	NOUN
gujaf-59	35	52	as	as	ADV
gujaf-59	35	53	additional	additional	ADJ
gujaf-59	35	54	to	to	ADP
gujaf-59	35	55	the	the	DET
gujaf-59	35	56	above	above	ADJ
gujaf-59	35	57	variables	variable	NOUN
gujaf-59	35	58	to	to	PART
gujaf-59	35	59	measure	measure	VERB
gujaf-59	35	60	their	their	PRON
gujaf-59	35	61	influence	influence	NOUN
gujaf-59	35	62	on	on	ADP
gujaf-59	35	63	the	the	DET
gujaf-59	35	64	disclosure	disclosure	NOUN
gujaf-59	35	65	of	of	ADP
gujaf-59	35	66	corporate	corporate	ADJ
gujaf-59	35	67	voluntary	voluntary	ADJ
gujaf-59	35	68	information	information	NOUN
gujaf-59	35	69	on	on	ADP
gujaf-59	35	70	quoted	quote	VERB
gujaf-59	35	71	consumer	consumer	NOUN
gujaf-59	35	72	goods	good	NOUN
gujaf-59	35	73	companies	company	NOUN
gujaf-59	35	74	in	in	ADP
gujaf-59	35	75	nigeria	nigeria	PROPN
gujaf-59	35	76	,	,	PUNCT
gujaf-59	35	77	to	to	ADP
gujaf-59	35	78	the	the	DET
gujaf-59	35	79	ability	ability	NOUN
gujaf-59	35	80	of	of	ADP
gujaf-59	35	81	researchers	researcher	NOUN
gujaf-59	35	82	,	,	PUNCT
gujaf-59	35	83	only	only	ADV
gujaf-59	35	84	yusuf	yusuf	PROPN
gujaf-59	35	85	(	(	PUNCT
gujaf-59	35	86	2018	2018	NUM
gujaf-59	35	87	)	)	PUNCT
gujaf-59	35	88	used	use	VERB
gujaf-59	35	89	it	it	PRON
gujaf-59	35	90	(	(	PUNCT
gujaf-59	35	91	ict	ict	PROPN
gujaf-59	35	92	)	)	PUNCT
gujaf-59	35	93	in	in	ADP
gujaf-59	35	94	his	his	PRON
gujaf-59	35	95	studied	study	VERB
gujaf-59	35	96	on	on	ADP
gujaf-59	35	97	the	the	DET
gujaf-59	35	98	financial	financial	ADJ
gujaf-59	35	99	service	service	NOUN
gujaf-59	35	100	sector	sector	NOUN
gujaf-59	35	101	.	.	PUNCT
gujaf-59	36	1	the	the	DET
gujaf-59	36	2	major	major	ADJ
gujaf-59	36	3	limitation	limitation	NOUN
gujaf-59	36	4	of	of	ADP
gujaf-59	36	5	previous	previous	ADJ
gujaf-59	36	6	studies	study	NOUN
gujaf-59	36	7	methodological	methodological	ADJ
gujaf-59	36	8	approach	approach	NOUN
gujaf-59	36	9	is	be	AUX
gujaf-59	36	10	that	that	SCONJ
gujaf-59	36	11	,	,	PUNCT
gujaf-59	36	12	no	no	DET
gujaf-59	36	13	study	study	NOUN
gujaf-59	36	14	was	be	AUX
gujaf-59	36	15	found	find	VERB
gujaf-59	36	16	to	to	PART
gujaf-59	36	17	have	have	AUX
gujaf-59	36	18	used	use	VERB
gujaf-59	36	19	ict	ict	PROPN
gujaf-59	36	20	as	as	ADP
gujaf-59	36	21	a	a	DET
gujaf-59	36	22	proxy	proxy	NOUN
gujaf-59	36	23	of	of	ADP
gujaf-59	36	24	firm	firm	ADJ
gujaf-59	36	25	attribute	attribute	NOUN
gujaf-59	36	26	on	on	ADP
gujaf-59	36	27	manufacturing	manufacturing	NOUN
gujaf-59	36	28	sector	sector	NOUN
gujaf-59	36	29	;	;	PUNCT
gujaf-59	36	30	and	and	CCONJ
gujaf-59	36	31	the	the	DET
gujaf-59	36	32	disclosure	disclosure	NOUN
gujaf-59	36	33	checklist	checklist	NOUN
gujaf-59	36	34	used	use	VERB
gujaf-59	36	35	was	be	AUX
gujaf-59	36	36	often	often	ADV
gujaf-59	36	37	determined	determine	VERB
gujaf-59	36	38	by	by	ADP
gujaf-59	36	39	segment	segment	NOUN
gujaf-59	36	40	voluntary	voluntary	ADJ
gujaf-59	36	41	disclosure	disclosure	NOUN
gujaf-59	36	42	index	index	NOUN
gujaf-59	36	43	.	.	PUNCT
gujaf-59	37	1	but	but	CCONJ
gujaf-59	37	2	this	this	DET
gujaf-59	37	3	study	study	NOUN
gujaf-59	37	4	combined	combine	VERB
gujaf-59	37	5	several	several	ADJ
gujaf-59	37	6	voluntary	voluntary	ADJ
gujaf-59	37	7	disclosure	disclosure	NOUN
gujaf-59	37	8	indexes	index	NOUN
gujaf-59	37	9	using	use	VERB
gujaf-59	37	10	un	un	ADJ
gujaf-59	37	11	-	-	ADJ
gujaf-59	37	12	weighted	weighted	ADJ
gujaf-59	37	13	approach	approach	NOUN
gujaf-59	37	14	.	.	PUNCT
gujaf-59	38	1	the	the	DET
gujaf-59	38	2	main	main	ADJ
gujaf-59	38	3	purpose	purpose	NOUN
gujaf-59	38	4	of	of	ADP
gujaf-59	38	5	the	the	DET
gujaf-59	38	6	study	study	NOUN
gujaf-59	38	7	is	be	AUX
gujaf-59	38	8	to	to	PART
gujaf-59	38	9	determine	determine	VERB
gujaf-59	38	10	the	the	DET
gujaf-59	38	11	effect	effect	NOUN
gujaf-59	38	12	of	of	ADP
gujaf-59	38	13	company‟s	company‟s	ADJ
gujaf-59	38	14	specific	specific	ADJ
gujaf-59	38	15	features	feature	NOUN
gujaf-59	38	16	on	on	ADP
gujaf-59	38	17	voluntary	voluntary	ADJ
gujaf-59	38	18	disclosure	disclosure	NOUN
gujaf-59	38	19	of	of	ADP
gujaf-59	38	20	quoted	quote	VERB
gujaf-59	38	21	consumer	consumer	NOUN
gujaf-59	38	22	goods	good	NOUN
gujaf-59	38	23	firms	firm	NOUN
gujaf-59	38	24	in	in	ADP
gujaf-59	38	25	nigeria	nigeria	PROPN
gujaf-59	38	26	.	.	PUNCT
gujaf-59	39	1	precise	precise	ADJ
gujaf-59	39	2	objectives	objective	NOUN
gujaf-59	39	3	are	be	AUX
gujaf-59	39	4	:	:	PUNCT
gujaf-59	39	5	to	to	PART
gujaf-59	39	6	assess	assess	VERB
gujaf-59	39	7	the	the	DET
gujaf-59	39	8	effect	effect	NOUN
gujaf-59	39	9	of	of	ADP
gujaf-59	39	10	firm	firm	ADJ
gujaf-59	39	11	size	size	NOUN
gujaf-59	39	12	,	,	PUNCT
gujaf-59	39	13	firm	firm	ADJ
gujaf-59	39	14	age	age	NOUN
gujaf-59	39	15	,	,	PUNCT
gujaf-59	39	16	leverage	leverage	NOUN
gujaf-59	39	17	,	,	PUNCT
gujaf-59	39	18	profitability	profitability	NOUN
gujaf-59	39	19	,	,	PUNCT
gujaf-59	39	20	liquidity	liquidity	NOUN
gujaf-59	39	21	and	and	CCONJ
gujaf-59	39	22	ict	ict	NOUN
gujaf-59	39	23	on	on	ADP
gujaf-59	39	24	the	the	DET
gujaf-59	39	25	disclosure	disclosure	NOUN
gujaf-59	39	26	of	of	ADP
gujaf-59	39	27	volitional	volitional	ADJ
gujaf-59	39	28	information	information	NOUN
gujaf-59	39	29	by	by	ADP
gujaf-59	39	30	quoted	quote	VERB
gujaf-59	39	31	consumer	consumer	NOUN
gujaf-59	39	32	goods	good	NOUN
gujaf-59	39	33	firms	firm	NOUN
gujaf-59	39	34	in	in	ADP
gujaf-59	39	35	nigeria	nigeria	PROPN
gujaf-59	39	36	.	.	PUNCT
gujaf-59	40	1	in	in	ADP
gujaf-59	40	2	line	line	NOUN
gujaf-59	40	3	with	with	ADP
gujaf-59	40	4	the	the	DET
gujaf-59	40	5	above	above	ADJ
gujaf-59	40	6	stated	stated	ADJ
gujaf-59	40	7	objectives	objective	NOUN
gujaf-59	40	8	gusau	gusau	ADJ
gujaf-59	40	9	journal	journal	NOUN
gujaf-59	40	10	of	of	ADP
gujaf-59	40	11	accounting	accounting	NOUN
gujaf-59	40	12	and	and	CCONJ
gujaf-59	40	13	finance	finance	NOUN
gujaf-59	40	14	,	,	PUNCT
gujaf-59	40	15	vol	vol	NOUN
gujaf-59	40	16	.	.	PROPN
gujaf-59	40	17	2	2	NUM
gujaf-59	40	18	,	,	PUNCT
gujaf-59	40	19	issue	issue	NOUN
gujaf-59	40	20	1	1	NUM
gujaf-59	40	21	,	,	PUNCT
gujaf-59	40	22	april	april	PROPN
gujaf-59	40	23	,	,	PUNCT
gujaf-59	40	24	2021	2021	NUM
gujaf-59	40	25	4	4	NUM
gujaf-59	40	26	it	it	PRON
gujaf-59	40	27	is	be	AUX
gujaf-59	40	28	hypothesized	hypothesize	VERB
gujaf-59	40	29	that	that	SCONJ
gujaf-59	40	30	company‟s	company‟s	ADJ
gujaf-59	40	31	specific	specific	ADJ
gujaf-59	40	32	attributes	attribute	NOUN
gujaf-59	40	33	has	have	VERB
gujaf-59	40	34	no	no	DET
gujaf-59	40	35	considerable	considerable	ADJ
gujaf-59	40	36	result	result	NOUN
gujaf-59	40	37	on	on	ADP
gujaf-59	40	38	the	the	DET
gujaf-59	40	39	voluntary	voluntary	ADJ
gujaf-59	40	40	disclosure	disclosure	NOUN
gujaf-59	40	41	of	of	ADP
gujaf-59	40	42	quoted	quote	VERB
gujaf-59	40	43	firms	firm	NOUN
gujaf-59	40	44	considered	consider	VERB
gujaf-59	40	45	in	in	ADP
gujaf-59	40	46	this	this	DET
gujaf-59	40	47	study	study	NOUN
gujaf-59	40	48	in	in	ADP
gujaf-59	40	49	nigeria	nigeria	PROPN
gujaf-59	40	50	.	.	PUNCT
gujaf-59	41	1	annual	annual	ADJ
gujaf-59	41	2	disclosure	disclosure	NOUN
gujaf-59	41	3	are	be	AUX
gujaf-59	41	4	instruments	instrument	NOUN
gujaf-59	41	5	that	that	PRON
gujaf-59	41	6	provide	provide	VERB
gujaf-59	41	7	significant	significant	ADJ
gujaf-59	41	8	,	,	PUNCT
gujaf-59	41	9	useful	useful	ADJ
gujaf-59	41	10	and	and	CCONJ
gujaf-59	41	11	secured	secured	ADJ
gujaf-59	41	12	financial	financial	ADJ
gujaf-59	41	13	and	and	CCONJ
gujaf-59	41	14	nonfinancial	nonfinancial	ADJ
gujaf-59	41	15	information	information	NOUN
gujaf-59	41	16	to	to	ADP
gujaf-59	41	17	its	its	PRON
gujaf-59	41	18	different	different	ADJ
gujaf-59	41	19	users	user	NOUN
gujaf-59	41	20	,	,	PUNCT
gujaf-59	41	21	which	which	PRON
gujaf-59	41	22	includes	include	VERB
gujaf-59	41	23	investors	investor	NOUN
gujaf-59	41	24	,	,	PUNCT
gujaf-59	41	25	executive	executive	NOUN
gujaf-59	41	26	,	,	PUNCT
gujaf-59	41	27	supervisors	supervisor	NOUN
gujaf-59	41	28	,	,	PUNCT
gujaf-59	41	29	workers	worker	NOUN
gujaf-59	41	30	,	,	PUNCT
gujaf-59	41	31	debtors	debtor	NOUN
gujaf-59	41	32	,	,	PUNCT
gujaf-59	41	33	rivals	rival	NOUN
gujaf-59	41	34	,	,	PUNCT
gujaf-59	41	35	trade	trade	NOUN
gujaf-59	41	36	association	association	NOUN
gujaf-59	41	37	,	,	PUNCT
gujaf-59	41	38	creditors	creditor	NOUN
gujaf-59	41	39	,	,	PUNCT
gujaf-59	41	40	financial	financial	ADJ
gujaf-59	41	41	analysts	analyst	NOUN
gujaf-59	41	42	and	and	CCONJ
gujaf-59	41	43	prospective	prospective	ADJ
gujaf-59	41	44	investors	investor	NOUN
gujaf-59	41	45	for	for	ADP
gujaf-59	41	46	measuring	measure	VERB
gujaf-59	41	47	the	the	DET
gujaf-59	41	48	performance	performance	NOUN
gujaf-59	41	49	and	and	CCONJ
gujaf-59	41	50	financial	financial	ADJ
gujaf-59	41	51	position	position	NOUN
gujaf-59	41	52	of	of	ADP
gujaf-59	41	53	firms	firm	NOUN
gujaf-59	41	54	for	for	ADP
gujaf-59	41	55	a	a	DET
gujaf-59	41	56	particular	particular	ADJ
gujaf-59	41	57	period	period	NOUN
gujaf-59	41	58	of	of	ADP
gujaf-59	41	59	time	time	NOUN
gujaf-59	41	60	(	(	PUNCT
gujaf-59	41	61	carmona	carmona	PROPN
gujaf-59	41	62	&	&	CCONJ
gujaf-59	41	63	trombetta	trombetta	PROPN
gujaf-59	41	64	,	,	PUNCT
gujaf-59	41	65	2010	2010	NUM
gujaf-59	41	66	)	)	PUNCT
gujaf-59	41	67	.	.	PUNCT
gujaf-59	42	1	volitionally	volitionally	ADV
gujaf-59	42	2	disclosure	disclosure	NOUN
gujaf-59	42	3	can	can	AUX
gujaf-59	42	4	be	be	AUX
gujaf-59	42	5	referred	refer	VERB
gujaf-59	42	6	to	to	ADP
gujaf-59	42	7	as	as	ADP
gujaf-59	42	8	the	the	DET
gujaf-59	42	9	communication	communication	NOUN
gujaf-59	42	10	of	of	ADP
gujaf-59	42	11	information	information	NOUN
gujaf-59	42	12	above	above	ADP
gujaf-59	42	13	statutory	statutory	ADJ
gujaf-59	42	14	requirements	requirement	NOUN
gujaf-59	42	15	,	,	PUNCT
gujaf-59	42	16	representing	represent	VERB
gujaf-59	42	17	the	the	DET
gujaf-59	42	18	open	open	ADJ
gujaf-59	42	19	preference	preference	NOUN
gujaf-59	42	20	on	on	ADP
gujaf-59	42	21	the	the	DET
gujaf-59	42	22	side	side	NOUN
gujaf-59	42	23	of	of	ADP
gujaf-59	42	24	corporate	corporate	ADJ
gujaf-59	42	25	administrators	administrator	NOUN
gujaf-59	42	26	to	to	PART
gujaf-59	42	27	supply	supply	VERB
gujaf-59	42	28	financial	financial	ADJ
gujaf-59	42	29	and	and	CCONJ
gujaf-59	42	30	additional	additional	ADJ
gujaf-59	42	31	information	information	NOUN
gujaf-59	42	32	attributes	attribute	VERB
gujaf-59	42	33	significant	significant	ADJ
gujaf-59	42	34	for	for	ADP
gujaf-59	42	35	the	the	DET
gujaf-59	42	36	assessment	assessment	NOUN
gujaf-59	42	37	requirements	requirement	NOUN
gujaf-59	42	38	of	of	ADP
gujaf-59	42	39	users	user	NOUN
gujaf-59	42	40	of	of	ADP
gujaf-59	42	41	their	their	PRON
gujaf-59	42	42	yearly	yearly	ADJ
gujaf-59	42	43	accounts	account	NOUN
gujaf-59	42	44	(	(	PUNCT
gujaf-59	42	45	meek	meek	ADJ
gujaf-59	42	46	,	,	PUNCT
gujaf-59	42	47	robert	robert	PROPN
gujaf-59	42	48	&	&	CCONJ
gujaf-59	42	49	gray	gray	PROPN
gujaf-59	42	50	,	,	PUNCT
gujaf-59	42	51	1995	1995	NUM
gujaf-59	42	52	)	)	PUNCT
gujaf-59	42	53	.	.	PUNCT
gujaf-59	43	1	onuagbon	onuagbon	NOUN
gujaf-59	43	2	and	and	CCONJ
gujaf-59	43	3	oziegbe	oziegbe	NOUN
gujaf-59	43	4	(	(	PUNCT
gujaf-59	43	5	2016	2016	NUM
gujaf-59	43	6	)	)	PUNCT
gujaf-59	43	7	viewed	view	VERB
gujaf-59	43	8	supplementary	supplementary	ADJ
gujaf-59	43	9	disclosure	disclosure	NOUN
gujaf-59	43	10	as	as	SCONJ
gujaf-59	43	11	the	the	DET
gujaf-59	43	12	publication	publication	NOUN
gujaf-59	43	13	in	in	ADP
gujaf-59	43	14	surplus	surplus	NOUN
gujaf-59	43	15	of	of	ADP
gujaf-59	43	16	the	the	DET
gujaf-59	43	17	legal	legal	ADJ
gujaf-59	43	18	requirements	requirement	NOUN
gujaf-59	43	19	characterize	characterize	VERB
gujaf-59	43	20	as	as	ADP
gujaf-59	43	21	open	open	ADJ
gujaf-59	43	22	alternative	alternative	NOUN
gujaf-59	43	23	through	through	ADP
gujaf-59	43	24	the	the	DET
gujaf-59	43	25	side	side	NOUN
gujaf-59	43	26	of	of	ADP
gujaf-59	43	27	corporate	corporate	ADJ
gujaf-59	43	28	executives	executive	NOUN
gujaf-59	43	29	to	to	PART
gujaf-59	43	30	reveal	reveal	VERB
gujaf-59	43	31	financial	financial	ADJ
gujaf-59	43	32	and	and	CCONJ
gujaf-59	43	33	non	non	ADJ
gujaf-59	43	34	-	-	ADJ
gujaf-59	43	35	financial	financial	ADJ
gujaf-59	43	36	information	information	NOUN
gujaf-59	43	37	consider	consider	VERB
gujaf-59	43	38	essential	essential	ADJ
gujaf-59	43	39	to	to	ADP
gujaf-59	43	40	the	the	DET
gujaf-59	43	41	requirement	requirement	NOUN
gujaf-59	43	42	for	for	ADP
gujaf-59	43	43	the	the	DET
gujaf-59	43	44	judgment	judgment	NOUN
gujaf-59	43	45	of	of	ADP
gujaf-59	43	46	the	the	DET
gujaf-59	43	47	yearly	yearly	ADJ
gujaf-59	43	48	accounts	account	NOUN
gujaf-59	43	49	consumers	consumer	NOUN
gujaf-59	43	50	.	.	PUNCT
gujaf-59	44	1	they	they	PRON
gujaf-59	44	2	further	far	ADV
gujaf-59	44	3	explained	explain	VERB
gujaf-59	44	4	that	that	SCONJ
gujaf-59	44	5	for	for	ADP
gujaf-59	44	6	over	over	ADP
gujaf-59	44	7	the	the	DET
gujaf-59	44	8	number	number	NOUN
gujaf-59	44	9	of	of	ADP
gujaf-59	44	10	years	year	NOUN
gujaf-59	44	11	,	,	PUNCT
gujaf-59	44	12	there	there	PRON
gujaf-59	44	13	had	have	AUX
gujaf-59	44	14	been	be	AUX
gujaf-59	44	15	a	a	DET
gujaf-59	44	16	growing	growing	NOUN
gujaf-59	44	17	in	in	ADP
gujaf-59	44	18	the	the	DET
gujaf-59	44	19	number	number	NOUN
gujaf-59	44	20	of	of	ADP
gujaf-59	44	21	empirical	empirical	ADJ
gujaf-59	44	22	studies	study	NOUN
gujaf-59	44	23	on	on	ADP
gujaf-59	44	24	volitional	volitional	ADJ
gujaf-59	44	25	accounting	accounting	NOUN
gujaf-59	44	26	coverage	coverage	NOUN
gujaf-59	44	27	as	as	ADP
gujaf-59	44	28	a	a	DET
gujaf-59	44	29	medium	medium	NOUN
gujaf-59	44	30	used	used	ADJ
gujaf-59	44	31	to	to	PART
gujaf-59	44	32	lessen	lessen	VERB
gujaf-59	44	33	against	against	ADP
gujaf-59	44	34	the	the	DET
gujaf-59	44	35	organization	organization	NOUN
gujaf-59	44	36	contractual	contractual	ADJ
gujaf-59	44	37	problems	problem	NOUN
gujaf-59	44	38	by	by	ADP
gujaf-59	44	39	firms	firm	NOUN
gujaf-59	44	40	stakeholders	stakeholder	NOUN
gujaf-59	44	41	.	.	PUNCT
gujaf-59	45	1	in	in	ADP
gujaf-59	45	2	the	the	DET
gujaf-59	45	3	words	word	NOUN
gujaf-59	45	4	of	of	ADP
gujaf-59	45	5	ogwe	ogwe	PROPN
gujaf-59	45	6	(	(	PUNCT
gujaf-59	45	7	2014	2014	NUM
gujaf-59	45	8	)	)	PUNCT
gujaf-59	45	9	,	,	PUNCT
gujaf-59	45	10	disclosure	disclosure	NOUN
gujaf-59	45	11	of	of	ADP
gujaf-59	45	12	voluntary	voluntary	ADJ
gujaf-59	45	13	information	information	NOUN
gujaf-59	45	14	is	be	AUX
gujaf-59	45	15	considered	consider	VERB
gujaf-59	45	16	to	to	PART
gujaf-59	45	17	be	be	AUX
gujaf-59	45	18	the	the	DET
gujaf-59	45	19	surplus	surplus	NOUN
gujaf-59	45	20	of	of	ADP
gujaf-59	45	21	coverage	coverage	NOUN
gujaf-59	45	22	,	,	PUNCT
gujaf-59	45	23	relied	rely	VERB
gujaf-59	45	24	upon	upon	SCONJ
gujaf-59	45	25	both	both	PRON
gujaf-59	45	26	on	on	ADP
gujaf-59	45	27	the	the	DET
gujaf-59	45	28	open	open	ADJ
gujaf-59	45	29	alternative	alternative	NOUN
gujaf-59	45	30	of	of	ADP
gujaf-59	45	31	the	the	DET
gujaf-59	45	32	venture	venture	NOUN
gujaf-59	45	33	management	management	NOUN
gujaf-59	45	34	and	and	CCONJ
gujaf-59	45	35	on	on	ADP
gujaf-59	45	36	the	the	DET
gujaf-59	45	37	policy	policy	NOUN
gujaf-59	45	38	in	in	ADP
gujaf-59	45	39	force	force	NOUN
gujaf-59	45	40	,	,	PUNCT
gujaf-59	45	41	the	the	DET
gujaf-59	45	42	external	external	ADJ
gujaf-59	45	43	power	power	NOUN
gujaf-59	45	44	of	of	ADP
gujaf-59	45	45	the	the	DET
gujaf-59	45	46	stock	stock	NOUN
gujaf-59	45	47	exchange	exchange	NOUN
gujaf-59	45	48	markets	market	NOUN
gujaf-59	45	49	,	,	PUNCT
gujaf-59	45	50	analysts	analyst	NOUN
gujaf-59	45	51	,	,	PUNCT
gujaf-59	45	52	regulatory	regulatory	ADJ
gujaf-59	45	53	authorities	authority	NOUN
gujaf-59	45	54	and	and	CCONJ
gujaf-59	45	55	intellectual	intellectual	ADJ
gujaf-59	45	56	factors	factor	NOUN
gujaf-59	45	57	.	.	PUNCT
gujaf-59	46	1	the	the	DET
gujaf-59	46	2	disclosure	disclosure	NOUN
gujaf-59	46	3	of	of	ADP
gujaf-59	46	4	various	various	ADJ
gujaf-59	46	5	categories	category	NOUN
gujaf-59	46	6	information	information	NOUN
gujaf-59	46	7	namely	namely	ADV
gujaf-59	46	8	financial	financial	ADJ
gujaf-59	46	9	information	information	NOUN
gujaf-59	46	10	,	,	PUNCT
gujaf-59	46	11	corporate	corporate	ADJ
gujaf-59	46	12	strategic	strategic	ADJ
gujaf-59	46	13	,	,	PUNCT
gujaf-59	46	14	human	human	ADJ
gujaf-59	46	15	and	and	CCONJ
gujaf-59	46	16	intellectual	intellectual	ADJ
gujaf-59	46	17	capital	capital	NOUN
gujaf-59	46	18	,	,	PUNCT
gujaf-59	46	19	risk	risk	NOUN
gujaf-59	46	20	management	management	NOUN
gujaf-59	46	21	,	,	PUNCT
gujaf-59	46	22	corporate	corporate	ADJ
gujaf-59	46	23	governance	governance	NOUN
gujaf-59	46	24	,	,	PUNCT
gujaf-59	46	25	forward	forward	ADV
gujaf-59	46	26	looking	look	VERB
gujaf-59	46	27	,	,	PUNCT
gujaf-59	46	28	competitive	competitive	ADJ
gujaf-59	46	29	environment	environment	NOUN
gujaf-59	46	30	outlook	outlook	NOUN
gujaf-59	46	31	,	,	PUNCT
gujaf-59	46	32	corporate	corporate	ADJ
gujaf-59	46	33	social	social	ADJ
gujaf-59	46	34	responsibilities	responsibility	NOUN
gujaf-59	46	35	,	,	PUNCT
gujaf-59	46	36	and	and	CCONJ
gujaf-59	46	37	general	general	ADJ
gujaf-59	46	38	corporate	corporate	ADJ
gujaf-59	46	39	information	information	NOUN
gujaf-59	46	40	were	be	AUX
gujaf-59	46	41	measured	measure	VERB
gujaf-59	46	42	.	.	PUNCT
gujaf-59	47	1	the	the	DET
gujaf-59	47	2	disclosure	disclosure	NOUN
gujaf-59	47	3	attitude	attitude	NOUN
gujaf-59	47	4	of	of	ADP
gujaf-59	47	5	the	the	DET
gujaf-59	47	6	firm‟s	firm‟s	NOUN
gujaf-59	47	7	is	be	AUX
gujaf-59	47	8	usually	usually	ADV
gujaf-59	47	9	measured	measure	VERB
gujaf-59	47	10	by	by	ADP
gujaf-59	47	11	its	its	PRON
gujaf-59	47	12	size	size	NOUN
gujaf-59	47	13	;	;	PUNCT
gujaf-59	47	14	it	it	PRON
gujaf-59	47	15	is	be	AUX
gujaf-59	47	16	widely	widely	ADV
gujaf-59	47	17	used	use	VERB
gujaf-59	47	18	variable	variable	NOUN
gujaf-59	47	19	in	in	ADP
gujaf-59	47	20	the	the	DET
gujaf-59	47	21	prevailing	prevail	VERB
gujaf-59	47	22	academic	academic	ADJ
gujaf-59	47	23	writings	writing	NOUN
gujaf-59	47	24	(	(	PUNCT
gujaf-59	47	25	cooke	cooke	PROPN
gujaf-59	47	26	,	,	PUNCT
gujaf-59	47	27	1989	1989	NUM
gujaf-59	47	28	)	)	PUNCT
gujaf-59	47	29	.	.	PUNCT
gujaf-59	48	1	it	it	PRON
gujaf-59	48	2	measured	measure	VERB
gujaf-59	48	3	as	as	ADP
gujaf-59	48	4	the	the	DET
gujaf-59	48	5	most	most	ADV
gujaf-59	48	6	essential	essential	ADJ
gujaf-59	48	7	companies‟	companies‟	NOUN
gujaf-59	48	8	attribute	attribute	NOUN
gujaf-59	48	9	of	of	ADP
gujaf-59	48	10	measuring	measure	VERB
gujaf-59	48	11	firm	firm	ADJ
gujaf-59	48	12	voluntary	voluntary	ADJ
gujaf-59	48	13	disclosure	disclosure	NOUN
gujaf-59	48	14	.	.	PUNCT
gujaf-59	49	1	the	the	DET
gujaf-59	49	2	concept	concept	NOUN
gujaf-59	49	3	of	of	ADP
gujaf-59	49	4	firm	firm	ADJ
gujaf-59	49	5	size	size	NOUN
gujaf-59	49	6	signifies	signify	VERB
gujaf-59	49	7	the	the	DET
gujaf-59	49	8	condition	condition	NOUN
gujaf-59	49	9	under	under	ADP
gujaf-59	49	10	which	which	PRON
gujaf-59	49	11	a	a	DET
gujaf-59	49	12	firm	firm	NOUN
gujaf-59	49	13	can	can	AUX
gujaf-59	49	14	conduct	conduct	VERB
gujaf-59	49	15	its	its	PRON
gujaf-59	49	16	business	business	NOUN
gujaf-59	49	17	affairs	affair	NOUN
gujaf-59	49	18	with	with	ADP
gujaf-59	49	19	limited	limited	ADJ
gujaf-59	49	20	cost	cost	NOUN
gujaf-59	49	21	and	and	CCONJ
gujaf-59	49	22	highest	high	ADJ
gujaf-59	49	23	return	return	NOUN
gujaf-59	49	24	.	.	PUNCT
gujaf-59	50	1	firm	firm	ADJ
gujaf-59	50	2	size	size	NOUN
gujaf-59	50	3	can	can	AUX
gujaf-59	50	4	also	also	ADV
gujaf-59	50	5	be	be	AUX
gujaf-59	50	6	regarded	regard	VERB
gujaf-59	50	7	as	as	ADP
gujaf-59	50	8	significant	significant	ADJ
gujaf-59	50	9	component	component	NOUN
gujaf-59	50	10	that	that	PRON
gujaf-59	50	11	can	can	AUX
gujaf-59	50	12	persuade	persuade	VERB
gujaf-59	50	13	the	the	DET
gujaf-59	50	14	intensity	intensity	NOUN
gujaf-59	50	15	of	of	ADP
gujaf-59	50	16	corporate	corporate	ADJ
gujaf-59	50	17	disclosure	disclosure	NOUN
gujaf-59	50	18	variability	variability	NOUN
gujaf-59	50	19	.	.	PUNCT
gujaf-59	51	1	firm	firm	ADJ
gujaf-59	51	2	size	size	NOUN
gujaf-59	51	3	can	can	AUX
gujaf-59	51	4	be	be	AUX
gujaf-59	51	5	determined	determine	VERB
gujaf-59	51	6	in	in	ADP
gujaf-59	51	7	various	various	ADJ
gujaf-59	51	8	ways	way	NOUN
gujaf-59	51	9	of	of	ADP
gujaf-59	51	10	and	and	CCONJ
gujaf-59	51	11	there	there	PRON
gujaf-59	51	12	is	be	VERB
gujaf-59	51	13	no	no	DET
gujaf-59	51	14	superseding	supersede	VERB
gujaf-59	51	15	reason	reason	NOUN
gujaf-59	51	16	to	to	PART
gujaf-59	51	17	prefer	prefer	VERB
gujaf-59	51	18	one	one	NUM
gujaf-59	51	19	to	to	ADP
gujaf-59	51	20	the	the	DET
gujaf-59	51	21	other	other	ADJ
gujaf-59	51	22	(	(	PUNCT
gujaf-59	51	23	cook	cook	PROPN
gujaf-59	51	24	,	,	PUNCT
gujaf-59	51	25	1992	1992	NUM
gujaf-59	51	26	)	)	PUNCT
gujaf-59	51	27	.	.	PUNCT
gujaf-59	52	1	on	on	ADP
gujaf-59	52	2	the	the	DET
gujaf-59	52	3	basis	basis	NOUN
gujaf-59	52	4	of	of	ADP
gujaf-59	52	5	the	the	DET
gujaf-59	52	6	above	above	ADJ
gujaf-59	52	7	,	,	PUNCT
gujaf-59	52	8	larger	large	ADJ
gujaf-59	52	9	firms	firm	NOUN
gujaf-59	52	10	have	have	VERB
gujaf-59	52	11	a	a	DET
gujaf-59	52	12	sound	sound	ADJ
gujaf-59	52	13	strategic	strategic	ADJ
gujaf-59	52	14	information	information	NOUN
gujaf-59	52	15	structure	structure	NOUN
gujaf-59	52	16	that	that	PRON
gujaf-59	52	17	encourages	encourage	VERB
gujaf-59	52	18	the	the	DET
gujaf-59	52	19	corporate	corporate	ADJ
gujaf-59	52	20	firms	firm	NOUN
gujaf-59	52	21	to	to	PART
gujaf-59	52	22	retrieve	retrieve	VERB
gujaf-59	52	23	all	all	DET
gujaf-59	52	24	the	the	DET
gujaf-59	52	25	required	required	ADJ
gujaf-59	52	26	information	information	NOUN
gujaf-59	52	27	for	for	ADP
gujaf-59	52	28	their	their	PRON
gujaf-59	52	29	prepared	prepared	ADJ
gujaf-59	52	30	,	,	PUNCT
gujaf-59	52	31	and	and	CCONJ
gujaf-59	52	32	conscious	conscious	ADJ
gujaf-59	52	33	uses	use	NOUN
gujaf-59	52	34	,	,	PUNCT
gujaf-59	52	35	which	which	DET
gujaf-59	52	36	voluntary	voluntary	ADJ
gujaf-59	52	37	publication	publication	NOUN
gujaf-59	52	38	can	can	AUX
gujaf-59	52	39	be	be	AUX
gujaf-59	52	40	considered	consider	VERB
gujaf-59	52	41	as	as	ADP
gujaf-59	52	42	factor	factor	NOUN
gujaf-59	52	43	that	that	PRON
gujaf-59	52	44	can	can	AUX
gujaf-59	52	45	be	be	AUX
gujaf-59	52	46	influenced	influence	VERB
gujaf-59	52	47	significantly	significantly	ADV
gujaf-59	52	48	by	by	ADP
gujaf-59	52	49	firm	firm	ADJ
gujaf-59	52	50	size	size	NOUN
gujaf-59	52	51	.	.	PUNCT
gujaf-59	53	1	logarithm	logarithm	NOUN
gujaf-59	53	2	of	of	ADP
gujaf-59	53	3	total	total	ADJ
gujaf-59	53	4	asset	asset	NOUN
gujaf-59	53	5	is	be	AUX
gujaf-59	53	6	used	use	VERB
gujaf-59	53	7	to	to	PART
gujaf-59	53	8	measure	measure	VERB
gujaf-59	53	9	firm	firm	ADJ
gujaf-59	53	10	size	size	NOUN
gujaf-59	53	11	.	.	PUNCT
gujaf-59	54	1	according	accord	VERB
gujaf-59	54	2	to	to	ADP
gujaf-59	54	3	shumway	shumway	NOUN
gujaf-59	54	4	(	(	PUNCT
gujaf-59	54	5	2001	2001	NUM
gujaf-59	54	6	)	)	PUNCT
gujaf-59	54	7	,	,	PUNCT
gujaf-59	54	8	age	age	NOUN
gujaf-59	54	9	of	of	ADP
gujaf-59	54	10	the	the	DET
gujaf-59	54	11	firm	firm	NOUN
gujaf-59	54	12	represents	represent	VERB
gujaf-59	54	13	the	the	DET
gujaf-59	54	14	amount	amount	NOUN
gujaf-59	54	15	of	of	ADP
gujaf-59	54	16	living	live	VERB
gujaf-59	54	17	in	in	ADP
gujaf-59	54	18	term	term	NOUN
gujaf-59	54	19	of	of	ADP
gujaf-59	54	20	years	year	NOUN
gujaf-59	54	21	the	the	DET
gujaf-59	54	22	company	company	NOUN
gujaf-59	54	23	has	have	AUX
gujaf-59	54	24	been	be	AUX
gujaf-59	54	25	in	in	ADP
gujaf-59	54	26	existence	existence	NOUN
gujaf-59	54	27	since	since	SCONJ
gujaf-59	54	28	its	its	PRON
gujaf-59	54	29	creation	creation	NOUN
gujaf-59	54	30	.	.	PUNCT
gujaf-59	55	1	he	he	PRON
gujaf-59	55	2	explained	explain	VERB
gujaf-59	55	3	that	that	SCONJ
gujaf-59	55	4	the	the	DET
gujaf-59	55	5	age	age	NOUN
gujaf-59	55	6	of	of	ADP
gujaf-59	55	7	the	the	DET
gujaf-59	55	8	firm	firm	NOUN
gujaf-59	55	9	represents	represent	VERB
gujaf-59	55	10	the	the	DET
gujaf-59	55	11	number	number	NOUN
gujaf-59	55	12	of	of	ADP
gujaf-59	55	13	years	year	NOUN
gujaf-59	55	14	the	the	DET
gujaf-59	55	15	firm	firm	NOUN
gujaf-59	55	16	is	be	AUX
gujaf-59	55	17	registered	register	VERB
gujaf-59	55	18	,	,	PUNCT
gujaf-59	55	19	even	even	ADV
gujaf-59	55	20	though	though	SCONJ
gujaf-59	55	21	some	some	PRON
gujaf-59	55	22	argued	argue	VERB
gujaf-59	55	23	that	that	SCONJ
gujaf-59	55	24	the	the	DET
gujaf-59	55	25	listing	listing	NOUN
gujaf-59	55	26	period	period	NOUN
gujaf-59	55	27	in	in	ADP
gujaf-59	55	28	the	the	DET
gujaf-59	55	29	stock	stock	NOUN
gujaf-59	55	30	exchange	exchange	NOUN
gujaf-59	55	31	should	should	AUX
gujaf-59	55	32	be	be	AUX
gujaf-59	55	33	consider	consider	VERB
gujaf-59	55	34	being	be	AUX
gujaf-59	55	35	the	the	DET
gujaf-59	55	36	age	age	NOUN
gujaf-59	55	37	of	of	ADP
gujaf-59	55	38	the	the	DET
gujaf-59	55	39	company	company	NOUN
gujaf-59	55	40	.	.	PUNCT
gujaf-59	56	1	however	however	ADV
gujaf-59	56	2	,	,	PUNCT
gujaf-59	56	3	he	he	PRON
gujaf-59	56	4	further	far	ADV
gujaf-59	56	5	asserted	assert	VERB
gujaf-59	56	6	that	that	SCONJ
gujaf-59	56	7	the	the	DET
gujaf-59	56	8	registered	register	VERB
gujaf-59	56	9	age	age	NOUN
gujaf-59	56	10	in	in	ADP
gujaf-59	56	11	form	form	NOUN
gujaf-59	56	12	of	of	ADP
gujaf-59	56	13	years	year	NOUN
gujaf-59	56	14	is	be	AUX
gujaf-59	56	15	more	more	ADJ
gujaf-59	56	16	cost	cost	NOUN
gujaf-59	56	17	-	-	PUNCT
gujaf-59	56	18	effective	effective	ADJ
gujaf-59	56	19	this	this	PRON
gujaf-59	56	20	is	be	AUX
gujaf-59	56	21	because	because	SCONJ
gujaf-59	56	22	registered	registered	ADJ
gujaf-59	56	23	period	period	NOUN
gujaf-59	56	24	from	from	ADP
gujaf-59	56	25	the	the	DET
gujaf-59	56	26	inception	inception	NOUN
gujaf-59	56	27	is	be	AUX
gujaf-59	56	28	signifying	signify	VERB
gujaf-59	56	29	the	the	DET
gujaf-59	56	30	instant	instant	NOUN
gujaf-59	56	31	in	in	ADP
gujaf-59	56	32	which	which	PRON
gujaf-59	56	33	the	the	DET
gujaf-59	56	34	company‟	company‟	NOUN
gujaf-59	56	35	is	be	AUX
gujaf-59	56	36	gusau	gusau	ADJ
gujaf-59	56	37	journal	journal	NOUN
gujaf-59	56	38	of	of	ADP
gujaf-59	56	39	accounting	accounting	NOUN
gujaf-59	56	40	and	and	CCONJ
gujaf-59	56	41	finance	finance	NOUN
gujaf-59	56	42	,	,	PUNCT
gujaf-59	56	43	vol	vol	NOUN
gujaf-59	56	44	.	.	PROPN
gujaf-59	56	45	2	2	NUM
gujaf-59	56	46	,	,	PUNCT
gujaf-59	56	47	issue	issue	NOUN
gujaf-59	56	48	1	1	NUM
gujaf-59	56	49	,	,	PUNCT
gujaf-59	56	50	april	april	PROPN
gujaf-59	56	51	,	,	PUNCT
gujaf-59	56	52	2021	2021	NUM
gujaf-59	56	53	5	5	NUM
gujaf-59	56	54	incorporated	incorporate	VERB
gujaf-59	56	55	.	.	PUNCT
gujaf-59	57	1	tahidurrahman	tahidurrahman	NOUN
gujaf-59	57	2	and	and	CCONJ
gujaf-59	57	3	mainuddin	mainuddin	PROPN
gujaf-59	57	4	(	(	PUNCT
gujaf-59	57	5	2016	2016	NUM
gujaf-59	57	6	)	)	PUNCT
gujaf-59	57	7	explain	explain	VERB
gujaf-59	57	8	the	the	DET
gujaf-59	57	9	listing	listing	NOUN
gujaf-59	57	10	age	age	NOUN
gujaf-59	57	11	of	of	ADP
gujaf-59	57	12	a	a	DET
gujaf-59	57	13	company	company	NOUN
gujaf-59	57	14	in	in	ADP
gujaf-59	57	15	a	a	DET
gujaf-59	57	16	capital	capital	NOUN
gujaf-59	57	17	market	market	NOUN
gujaf-59	57	18	comprise	comprise	NOUN
gujaf-59	57	19	of	of	ADP
gujaf-59	57	20	investor	investor	NOUN
gujaf-59	57	21	,	,	PUNCT
gujaf-59	57	22	stock	stock	NOUN
gujaf-59	57	23	exchange	exchange	NOUN
gujaf-59	57	24	and	and	CCONJ
gujaf-59	57	25	regulators	regulator	NOUN
gujaf-59	57	26	,	,	PUNCT
gujaf-59	57	27	such	such	ADJ
gujaf-59	57	28	as	as	ADP
gujaf-59	57	29	the	the	DET
gujaf-59	57	30	security	security	NOUN
gujaf-59	57	31	and	and	CCONJ
gujaf-59	57	32	exchange	exchange	PROPN
gujaf-59	57	33	commission	commission	PROPN
gujaf-59	57	34	(	(	PUNCT
gujaf-59	57	35	sec	sec	PROPN
gujaf-59	57	36	)	)	PUNCT
gujaf-59	57	37	which	which	PRON
gujaf-59	57	38	require	require	VERB
gujaf-59	57	39	the	the	DET
gujaf-59	57	40	listed	list	VERB
gujaf-59	57	41	firms	firm	NOUN
gujaf-59	57	42	to	to	PART
gujaf-59	57	43	reveal	reveal	VERB
gujaf-59	57	44	supplementary	supplementary	ADJ
gujaf-59	57	45	information	information	NOUN
gujaf-59	57	46	than	than	ADP
gujaf-59	57	47	a	a	DET
gujaf-59	57	48	non	non	ADJ
gujaf-59	57	49	-	-	ADJ
gujaf-59	57	50	quoted	quoted	ADJ
gujaf-59	57	51	company	company	NOUN
gujaf-59	57	52	.	.	PUNCT
gujaf-59	58	1	the	the	DET
gujaf-59	58	2	former	former	ADJ
gujaf-59	58	3	argument	argument	NOUN
gujaf-59	58	4	is	be	AUX
gujaf-59	58	5	showing	show	VERB
gujaf-59	58	6	the	the	DET
gujaf-59	58	7	beginning	beginning	NOUN
gujaf-59	58	8	point	point	NOUN
gujaf-59	58	9	of	of	ADP
gujaf-59	58	10	view	view	NOUN
gujaf-59	58	11	that	that	SCONJ
gujaf-59	58	12	the	the	DET
gujaf-59	58	13	company	company	NOUN
gujaf-59	58	14	as	as	ADP
gujaf-59	58	15	an	an	DET
gujaf-59	58	16	authorized	authorized	ADJ
gujaf-59	58	17	entity	entity	NOUN
gujaf-59	58	18	.	.	PUNCT
gujaf-59	59	1	as	as	ADP
gujaf-59	59	2	authorized	authorize	VERB
gujaf-59	59	3	entity	entity	NOUN
gujaf-59	59	4	,	,	PUNCT
gujaf-59	59	5	corporate	corporate	ADJ
gujaf-59	59	6	firm	firm	NOUN
gujaf-59	59	7	exist	exist	VERB
gujaf-59	59	8	through	through	ADP
gujaf-59	59	9	registration	registration	NOUN
gujaf-59	59	10	(	(	PUNCT
gujaf-59	59	11	gitzmann	gitzmann	PROPN
gujaf-59	59	12	,	,	PUNCT
gujaf-59	59	13	2008	2008	NUM
gujaf-59	59	14	&	&	CCONJ
gujaf-59	59	15	pickering	pickering	PROPN
gujaf-59	59	16	,	,	PUNCT
gujaf-59	59	17	2011	2011	NUM
gujaf-59	59	18	)	)	PUNCT
gujaf-59	59	19	.	.	PUNCT
gujaf-59	60	1	as	as	ADP
gujaf-59	60	2	such	such	ADJ
gujaf-59	60	3	,	,	PUNCT
gujaf-59	60	4	it	it	PRON
gujaf-59	60	5	serves	serve	VERB
gujaf-59	60	6	as	as	ADP
gujaf-59	60	7	the	the	DET
gujaf-59	60	8	researcher‟s	researcher‟s	PROPN
gujaf-59	60	9	inclination	inclination	NOUN
gujaf-59	60	10	for	for	ADP
gujaf-59	60	11	the	the	DET
gujaf-59	60	12	listing	listing	NOUN
gujaf-59	60	13	period	period	NOUN
gujaf-59	60	14	as	as	ADP
gujaf-59	60	15	the	the	DET
gujaf-59	60	16	description	description	NOUN
gujaf-59	60	17	of	of	ADP
gujaf-59	60	18	the	the	DET
gujaf-59	60	19	age	age	NOUN
gujaf-59	60	20	of	of	ADP
gujaf-59	60	21	firm	firm	NOUN
gujaf-59	60	22	.	.	PUNCT
gujaf-59	61	1	in	in	ADP
gujaf-59	61	2	the	the	DET
gujaf-59	61	3	word	word	NOUN
gujaf-59	61	4	of	of	ADP
gujaf-59	61	5	ward	ward	NOUN
gujaf-59	61	6	and	and	CCONJ
gujaf-59	61	7	price	price	NOUN
gujaf-59	61	8	(	(	PUNCT
gujaf-59	61	9	2006	2006	NUM
gujaf-59	61	10	)	)	PUNCT
gujaf-59	61	11	,	,	PUNCT
gujaf-59	61	12	financial	financial	ADJ
gujaf-59	61	13	leverage	leverage	NOUN
gujaf-59	61	14	can	can	AUX
gujaf-59	61	15	be	be	AUX
gujaf-59	61	16	seen	see	VERB
gujaf-59	61	17	as	as	ADP
gujaf-59	61	18	the	the	DET
gujaf-59	61	19	percentage	percentage	NOUN
gujaf-59	61	20	of	of	ADP
gujaf-59	61	21	capital	capital	NOUN
gujaf-59	61	22	which	which	PRON
gujaf-59	61	23	is	be	AUX
gujaf-59	61	24	financed	finance	VERB
gujaf-59	61	25	by	by	ADP
gujaf-59	61	26	loan	loan	NOUN
gujaf-59	61	27	in	in	ADP
gujaf-59	61	28	contrast	contrast	NOUN
gujaf-59	61	29	to	to	ADP
gujaf-59	61	30	owner‟s	owner‟s	ADJ
gujaf-59	61	31	capital	capital	NOUN
gujaf-59	61	32	.	.	PUNCT
gujaf-59	62	1	however	however	ADV
gujaf-59	62	2	,	,	PUNCT
gujaf-59	62	3	this	this	PRON
gujaf-59	62	4	indicates	indicate	VERB
gujaf-59	62	5	that	that	SCONJ
gujaf-59	62	6	leverage	leverage	NOUN
gujaf-59	62	7	has	have	VERB
gujaf-59	62	8	direct	direct	ADJ
gujaf-59	62	9	relationship	relationship	NOUN
gujaf-59	62	10	on	on	ADP
gujaf-59	62	11	the	the	DET
gujaf-59	62	12	firm	firm	ADJ
gujaf-59	62	13	financial	financial	ADJ
gujaf-59	62	14	structure	structure	NOUN
gujaf-59	62	15	;	;	PUNCT
gujaf-59	62	16	as	as	SCONJ
gujaf-59	62	17	it‟s	it‟s	PROPN
gujaf-59	62	18	indicated	indicate	VERB
gujaf-59	62	19	higher	higher	ADV
gujaf-59	62	20	in	in	ADP
gujaf-59	62	21	the	the	DET
gujaf-59	62	22	financial	financial	ADJ
gujaf-59	62	23	structure	structure	NOUN
gujaf-59	62	24	with	with	ADP
gujaf-59	62	25	higher	high	ADJ
gujaf-59	62	26	borrowed	borrow	VERB
gujaf-59	62	27	fund	fund	NOUN
gujaf-59	62	28	and	and	CCONJ
gujaf-59	62	29	vice	vice	NOUN
gujaf-59	62	30	versal	versal	NOUN
gujaf-59	62	31	.	.	PUNCT
gujaf-59	63	1	robert	robert	PROPN
gujaf-59	63	2	(	(	PUNCT
gujaf-59	63	3	2012	2012	NUM
gujaf-59	63	4	)	)	PUNCT
gujaf-59	63	5	explained	explain	VERB
gujaf-59	63	6	that	that	SCONJ
gujaf-59	63	7	leverage	leverage	NOUN
gujaf-59	63	8	as	as	ADP
gujaf-59	63	9	the	the	DET
gujaf-59	63	10	combination	combination	NOUN
gujaf-59	63	11	of	of	ADP
gujaf-59	63	12	financial	financial	ADJ
gujaf-59	63	13	obligations	obligation	NOUN
gujaf-59	63	14	(	(	PUNCT
gujaf-59	63	15	borrowed	borrow	VERB
gujaf-59	63	16	)	)	PUNCT
gujaf-59	63	17	and	and	CCONJ
gujaf-59	63	18	owners‟	owners‟	PRON
gujaf-59	63	19	investment	investment	NOUN
gujaf-59	63	20	(	(	PUNCT
gujaf-59	63	21	equity	equity	NOUN
gujaf-59	63	22	)	)	PUNCT
gujaf-59	63	23	applied	apply	VERB
gujaf-59	63	24	by	by	ADP
gujaf-59	63	25	companies	company	NOUN
gujaf-59	63	26	using	use	VERB
gujaf-59	63	27	diverse	diverse	ADJ
gujaf-59	63	28	sources	source	NOUN
gujaf-59	63	29	of	of	ADP
gujaf-59	63	30	funds	fund	NOUN
gujaf-59	63	31	,	,	PUNCT
gujaf-59	63	32	mainly	mainly	ADV
gujaf-59	63	33	for	for	ADP
gujaf-59	63	34	a	a	DET
gujaf-59	63	35	long	long	ADJ
gujaf-59	63	36	term	term	NOUN
gujaf-59	63	37	fund	fund	NOUN
gujaf-59	63	38	/	/	SYM
gujaf-59	63	39	capital	capital	NOUN
gujaf-59	63	40	.	.	PUNCT
gujaf-59	64	1	it	it	PRON
gujaf-59	64	2	is	be	AUX
gujaf-59	64	3	also	also	ADV
gujaf-59	64	4	a	a	DET
gujaf-59	64	5	structure	structure	NOUN
gujaf-59	64	6	that	that	PRON
gujaf-59	64	7	indicates	indicate	VERB
gujaf-59	64	8	how	how	SCONJ
gujaf-59	64	9	ownership	ownership	NOUN
gujaf-59	64	10	investment	investment	NOUN
gujaf-59	64	11	and	and	CCONJ
gujaf-59	64	12	borrowed	borrow	VERB
gujaf-59	64	13	fund	fund	NOUN
gujaf-59	64	14	is	be	AUX
gujaf-59	64	15	combining	combine	VERB
gujaf-59	64	16	for	for	ADP
gujaf-59	64	17	firms	firm	NOUN
gujaf-59	64	18	operations	operation	NOUN
gujaf-59	64	19	.	.	PUNCT
gujaf-59	65	1	he	he	PRON
gujaf-59	65	2	further	far	ADV
gujaf-59	65	3	asserted	assert	VERB
gujaf-59	65	4	that	that	SCONJ
gujaf-59	65	5	it	it	PRON
gujaf-59	65	6	is	be	AUX
gujaf-59	65	7	very	very	ADV
gujaf-59	65	8	necessary	necessary	ADJ
gujaf-59	65	9	to	to	PART
gujaf-59	65	10	discover	discover	VERB
gujaf-59	65	11	the	the	DET
gujaf-59	65	12	best	good	ADJ
gujaf-59	65	13	combination	combination	NOUN
gujaf-59	65	14	of	of	ADP
gujaf-59	65	15	leverage	leverage	NOUN
gujaf-59	65	16	or	or	CCONJ
gujaf-59	65	17	best	good	ADJ
gujaf-59	65	18	possible	possible	ADJ
gujaf-59	65	19	harmonization	harmonization	NOUN
gujaf-59	65	20	of	of	ADP
gujaf-59	65	21	borrowed	borrow	VERB
gujaf-59	65	22	fund	fund	NOUN
gujaf-59	65	23	and	and	CCONJ
gujaf-59	65	24	the	the	DET
gujaf-59	65	25	ownership	ownership	NOUN
gujaf-59	65	26	investment	investment	NOUN
gujaf-59	65	27	since	since	SCONJ
gujaf-59	65	28	leverage	leverage	NOUN
gujaf-59	65	29	increases	increase	VERB
gujaf-59	65	30	the	the	DET
gujaf-59	65	31	firm	firm	ADJ
gujaf-59	65	32	value	value	NOUN
gujaf-59	65	33	and	and	CCONJ
gujaf-59	65	34	further	further	ADJ
gujaf-59	65	35	claims	claim	NOUN
gujaf-59	65	36	that	that	SCONJ
gujaf-59	65	37	the	the	DET
gujaf-59	65	38	essence	essence	NOUN
gujaf-59	65	39	for	for	ADP
gujaf-59	65	40	leverage	leverage	NOUN
gujaf-59	65	41	is	be	AUX
gujaf-59	65	42	to	to	PART
gujaf-59	65	43	arrive	arrive	VERB
gujaf-59	65	44	at	at	ADP
gujaf-59	65	45	the	the	DET
gujaf-59	65	46	best	good	ADJ
gujaf-59	65	47	possible	possible	ADJ
gujaf-59	65	48	use	use	NOUN
gujaf-59	65	49	of	of	ADP
gujaf-59	65	50	long	long	ADJ
gujaf-59	65	51	-	-	PUNCT
gujaf-59	65	52	term	term	NOUN
gujaf-59	65	53	capital	capital	NOUN
gujaf-59	65	54	in	in	ADP
gujaf-59	65	55	financing	finance	VERB
gujaf-59	65	56	business	business	NOUN
gujaf-59	65	57	operations	operation	NOUN
gujaf-59	65	58	with	with	ADP
gujaf-59	65	59	the	the	DET
gujaf-59	65	60	essence	essence	NOUN
gujaf-59	65	61	of	of	ADP
gujaf-59	65	62	spreading	spread	VERB
gujaf-59	65	63	risk	risk	NOUN
gujaf-59	65	64	.	.	PUNCT
gujaf-59	66	1	this	this	DET
gujaf-59	66	2	definition	definition	NOUN
gujaf-59	66	3	indicates	indicate	VERB
gujaf-59	66	4	that	that	SCONJ
gujaf-59	66	5	leverage	leverage	NOUN
gujaf-59	66	6	shows	show	VERB
gujaf-59	66	7	the	the	DET
gujaf-59	66	8	proportion	proportion	NOUN
gujaf-59	66	9	of	of	ADP
gujaf-59	66	10	the	the	DET
gujaf-59	66	11	total	total	ADJ
gujaf-59	66	12	asset	asset	NOUN
gujaf-59	66	13	of	of	ADP
gujaf-59	66	14	the	the	DET
gujaf-59	66	15	company	company	NOUN
gujaf-59	66	16	financed	finance	VERB
gujaf-59	66	17	by	by	ADP
gujaf-59	66	18	loan	loan	NOUN
gujaf-59	66	19	and	and	CCONJ
gujaf-59	66	20	also	also	ADV
gujaf-59	66	21	implies	imply	VERB
gujaf-59	66	22	the	the	DET
gujaf-59	66	23	extent	extent	NOUN
gujaf-59	66	24	of	of	ADP
gujaf-59	66	25	fixed	fix	VERB
gujaf-59	66	26	interest	interest	NOUN
gujaf-59	66	27	securities	security	NOUN
gujaf-59	66	28	is	be	AUX
gujaf-59	66	29	used	use	VERB
gujaf-59	66	30	in	in	ADP
gujaf-59	66	31	firm	firm	ADJ
gujaf-59	66	32	total	total	ADJ
gujaf-59	66	33	assets	asset	NOUN
gujaf-59	66	34	.	.	PUNCT
gujaf-59	67	1	ogwe	ogwe	PROPN
gujaf-59	67	2	(	(	PUNCT
gujaf-59	67	3	2014	2014	NUM
gujaf-59	67	4	)	)	PUNCT
gujaf-59	67	5	explained	explain	VERB
gujaf-59	67	6	that	that	SCONJ
gujaf-59	67	7	firms	firm	NOUN
gujaf-59	67	8	which	which	PRON
gujaf-59	67	9	recorded	record	VERB
gujaf-59	67	10	higher	high	ADJ
gujaf-59	67	11	borrowed	borrow	VERB
gujaf-59	67	12	fund	fund	NOUN
gujaf-59	67	13	in	in	ADP
gujaf-59	67	14	their	their	PRON
gujaf-59	67	15	capital	capital	NOUN
gujaf-59	67	16	structure	structure	NOUN
gujaf-59	67	17	are	be	AUX
gujaf-59	67	18	more	more	ADV
gujaf-59	67	19	exposed	expose	VERB
gujaf-59	67	20	to	to	ADP
gujaf-59	67	21	organizational	organizational	ADJ
gujaf-59	67	22	costs	cost	NOUN
gujaf-59	67	23	.	.	PUNCT
gujaf-59	68	1	as	as	ADP
gujaf-59	68	2	such	such	ADJ
gujaf-59	68	3	,	,	PUNCT
gujaf-59	68	4	companies	company	NOUN
gujaf-59	68	5	find	find	VERB
gujaf-59	68	6	it	it	PRON
gujaf-59	68	7	of	of	ADP
gujaf-59	68	8	outmost	outmost	NOUN
gujaf-59	68	9	importance	importance	NOUN
gujaf-59	68	10	to	to	PART
gujaf-59	68	11	publish	publish	VERB
gujaf-59	68	12	volitional	volitional	ADJ
gujaf-59	68	13	information	information	NOUN
gujaf-59	68	14	to	to	PART
gujaf-59	68	15	decrease	decrease	VERB
gujaf-59	68	16	information	information	NOUN
gujaf-59	68	17	asymmetry	asymmetry	NOUN
gujaf-59	68	18	and	and	CCONJ
gujaf-59	68	19	monitor	monitor	VERB
gujaf-59	68	20	cost	cost	NOUN
gujaf-59	68	21	.	.	PUNCT
gujaf-59	69	1	according	accord	VERB
gujaf-59	69	2	to	to	ADP
gujaf-59	69	3	verma	verma	PROPN
gujaf-59	69	4	(	(	PUNCT
gujaf-59	69	5	1988	1988	NUM
gujaf-59	69	6	)	)	PUNCT
gujaf-59	69	7	,	,	PUNCT
gujaf-59	69	8	concept	concept	NOUN
gujaf-59	69	9	profitability	profitability	NOUN
gujaf-59	69	10	is	be	AUX
gujaf-59	69	11	the	the	DET
gujaf-59	69	12	collection	collection	NOUN
gujaf-59	69	13	of	of	ADP
gujaf-59	69	14	„	„	PUNCT
gujaf-59	69	15	profit	profit	NOUN
gujaf-59	69	16	and	and	CCONJ
gujaf-59	69	17	ability‟.	ability‟.	NOUN
gujaf-59	69	18	to	to	PART
gujaf-59	69	19	determine	determine	VERB
gujaf-59	69	20	the	the	DET
gujaf-59	69	21	excess	excess	ADJ
gujaf-59	69	22	earning	earning	NOUN
gujaf-59	69	23	„	„	PUNCT
gujaf-59	69	24	profit‟	profit‟	NOUN
gujaf-59	69	25	from	from	ADP
gujaf-59	69	26	the	the	DET
gujaf-59	69	27	economic	economic	ADJ
gujaf-59	69	28	,	,	PUNCT
gujaf-59	69	29	finance	finance	NOUN
gujaf-59	69	30	and	and	CCONJ
gujaf-59	69	31	the	the	DET
gujaf-59	69	32	accounting	accounting	NOUN
gujaf-59	69	33	position	position	NOUN
gujaf-59	69	34	total	total	ADJ
gujaf-59	69	35	operating	operating	NOUN
gujaf-59	69	36	cost	cost	NOUN
gujaf-59	69	37	are	be	AUX
gujaf-59	69	38	deducted	deduct	VERB
gujaf-59	69	39	from	from	ADP
gujaf-59	69	40	total	total	ADJ
gujaf-59	69	41	income	income	NOUN
gujaf-59	69	42	for	for	ADP
gujaf-59	69	43	an	an	DET
gujaf-59	69	44	accounting	accounting	NOUN
gujaf-59	69	45	period	period	NOUN
gujaf-59	69	46	usually	usually	ADV
gujaf-59	69	47	a	a	DET
gujaf-59	69	48	year	year	NOUN
gujaf-59	69	49	.	.	PUNCT
gujaf-59	70	1	from	from	ADP
gujaf-59	70	2	the	the	DET
gujaf-59	70	3	above	above	ADJ
gujaf-59	70	4	assertion	assertion	NOUN
gujaf-59	70	5	,	,	PUNCT
gujaf-59	70	6	profitability	profitability	NOUN
gujaf-59	70	7	can	can	AUX
gujaf-59	70	8	be	be	AUX
gujaf-59	70	9	expressed	express	VERB
gujaf-59	70	10	as	as	ADP
gujaf-59	70	11	the	the	DET
gujaf-59	70	12	power	power	NOUN
gujaf-59	70	13	of	of	ADP
gujaf-59	70	14	the	the	DET
gujaf-59	70	15	total	total	ADJ
gujaf-59	70	16	capital	capital	NOUN
gujaf-59	70	17	used	use	VERB
gujaf-59	70	18	to	to	PART
gujaf-59	70	19	earn	earn	VERB
gujaf-59	70	20	the	the	DET
gujaf-59	70	21	profit	profit	NOUN
gujaf-59	70	22	from	from	ADP
gujaf-59	70	23	its	its	PRON
gujaf-59	70	24	uses	use	NOUN
gujaf-59	70	25	over	over	ADP
gujaf-59	70	26	and	and	CCONJ
gujaf-59	70	27	above	above	ADP
gujaf-59	70	28	its	its	PRON
gujaf-59	70	29	cost	cost	NOUN
gujaf-59	70	30	.	.	PUNCT
gujaf-59	71	1	the	the	DET
gujaf-59	71	2	later	later	ADJ
gujaf-59	71	3	phrase	phrase	NOUN
gujaf-59	71	4	“	"	PUNCT
gujaf-59	71	5	ability	ability	NOUN
gujaf-59	71	6	”	"	PUNCT
gujaf-59	71	7	postulates	postulate	VERB
gujaf-59	71	8	the	the	DET
gujaf-59	71	9	power	power	NOUN
gujaf-59	71	10	to	to	PART
gujaf-59	71	11	earn	earn	VERB
gujaf-59	71	12	or	or	CCONJ
gujaf-59	71	13	assessment	assessment	NOUN
gujaf-59	71	14	of	of	ADP
gujaf-59	71	15	firm	firm	ADJ
gujaf-59	71	16	performance	performance	NOUN
gujaf-59	71	17	on	on	ADP
gujaf-59	71	18	its	its	PRON
gujaf-59	71	19	ongoing	ongoing	ADJ
gujaf-59	71	20	investment	investment	NOUN
gujaf-59	71	21	.	.	PUNCT
gujaf-59	72	1	the	the	DET
gujaf-59	72	2	concept	concept	NOUN
gujaf-59	72	3	“	"	PUNCT
gujaf-59	72	4	profitability	profitability	NOUN
gujaf-59	72	5	”	"	PUNCT
gujaf-59	72	6	is	be	AUX
gujaf-59	72	7	an	an	DET
gujaf-59	72	8	intonation	intonation	NOUN
gujaf-59	72	9	of	of	ADP
gujaf-59	72	10	two	two	NUM
gujaf-59	72	11	concepts	concept	NOUN
gujaf-59	72	12	,	,	PUNCT
gujaf-59	72	13	“	"	PUNCT
gujaf-59	72	14	profit	profit	NOUN
gujaf-59	72	15	”	"	PUNCT
gujaf-59	72	16	and	and	CCONJ
gujaf-59	72	17	“	"	PUNCT
gujaf-59	72	18	ability	ability	NOUN
gujaf-59	72	19	”	"	PUNCT
gujaf-59	72	20	.	.	PUNCT
gujaf-59	73	1	profit	profit	NOUN
gujaf-59	73	2	is	be	AUX
gujaf-59	73	3	captured	capture	VERB
gujaf-59	73	4	at	at	ADP
gujaf-59	73	5	the	the	DET
gujaf-59	73	6	tell	tell	NOUN
gujaf-59	73	7	end	end	NOUN
gujaf-59	73	8	of	of	ADP
gujaf-59	73	9	the	the	DET
gujaf-59	73	10	financial	financial	ADJ
gujaf-59	73	11	statement	statement	NOUN
gujaf-59	73	12	.	.	PUNCT
gujaf-59	74	1	the	the	DET
gujaf-59	74	2	implication	implication	NOUN
gujaf-59	74	3	of	of	ADP
gujaf-59	74	4	profit	profit	NOUN
gujaf-59	74	5	derives	derive	VERB
gujaf-59	74	6	according	accord	VERB
gujaf-59	74	7	to	to	ADP
gujaf-59	74	8	the	the	DET
gujaf-59	74	9	function	function	NOUN
gujaf-59	74	10	and	and	CCONJ
gujaf-59	74	11	the	the	DET
gujaf-59	74	12	usages	usage	NOUN
gujaf-59	74	13	of	of	ADP
gujaf-59	74	14	figures	figure	NOUN
gujaf-59	74	15	;	;	PUNCT
gujaf-59	74	16	conversely	conversely	ADV
gujaf-59	74	17	,	,	PUNCT
gujaf-59	74	18	ability	ability	NOUN
gujaf-59	74	19	indicates	indicate	VERB
gujaf-59	74	20	the	the	DET
gujaf-59	74	21	financial	financial	ADJ
gujaf-59	74	22	strength	strength	NOUN
gujaf-59	74	23	of	of	ADP
gujaf-59	74	24	the	the	DET
gujaf-59	74	25	corporate	corporate	ADJ
gujaf-59	74	26	firms	firm	NOUN
gujaf-59	74	27	to	to	PART
gujaf-59	74	28	make	make	VERB
gujaf-59	74	29	excess	excess	ADJ
gujaf-59	74	30	proceeds	proceed	NOUN
gujaf-59	74	31	on	on	ADP
gujaf-59	74	32	its	its	PRON
gujaf-59	74	33	capital	capital	NOUN
gujaf-59	74	34	employed	employ	VERB
gujaf-59	74	35	.	.	PUNCT
gujaf-59	75	1	furthermore	furthermore	ADV
gujaf-59	75	2	,	,	PUNCT
gujaf-59	75	3	ability	ability	NOUN
gujaf-59	75	4	can	can	AUX
gujaf-59	75	5	equally	equally	ADV
gujaf-59	75	6	be	be	AUX
gujaf-59	75	7	viewed	view	VERB
gujaf-59	75	8	as	as	ADP
gujaf-59	75	9	firm	firm	ADJ
gujaf-59	75	10	capability	capability	NOUN
gujaf-59	75	11	or	or	CCONJ
gujaf-59	75	12	working	working	NOUN
gujaf-59	75	13	performance	performance	NOUN
gujaf-59	75	14	of	of	ADP
gujaf-59	75	15	the	the	DET
gujaf-59	75	16	corporate	corporate	ADJ
gujaf-59	75	17	investment	investment	NOUN
gujaf-59	75	18	to	to	PART
gujaf-59	75	19	gain	gain	VERB
gujaf-59	75	20	returns	return	NOUN
gujaf-59	75	21	.	.	PUNCT
gujaf-59	76	1	thus	thus	ADV
gujaf-59	76	2	,	,	PUNCT
gujaf-59	76	3	profitability	profitability	NOUN
gujaf-59	76	4	is	be	AUX
gujaf-59	76	5	the	the	DET
gujaf-59	76	6	capacity	capacity	NOUN
gujaf-59	76	7	of	of	ADP
gujaf-59	76	8	corporate	corporate	ADJ
gujaf-59	76	9	organization	organization	NOUN
gujaf-59	76	10	to	to	PART
gujaf-59	76	11	gain	gain	VERB
gujaf-59	76	12	excess	excess	ADJ
gujaf-59	76	13	return	return	NOUN
gujaf-59	76	14	;	;	PUNCT
gujaf-59	76	15	use	use	VERB
gujaf-59	76	16	it	it	PRON
gujaf-59	76	17	differently	differently	ADV
gujaf-59	76	18	,	,	PUNCT
gujaf-59	76	19	profitability	profitability	NOUN
gujaf-59	76	20	is	be	AUX
gujaf-59	76	21	a	a	DET
gujaf-59	76	22	combination	combination	NOUN
gujaf-59	76	23	of	of	ADP
gujaf-59	76	24	terms	term	NOUN
gujaf-59	76	25	connecting	connect	VERB
gujaf-59	76	26	the	the	DET
gujaf-59	76	27	competencies	competency	NOUN
gujaf-59	76	28	of	of	ADP
gujaf-59	76	29	an	an	DET
gujaf-59	76	30	organization	organization	NOUN
gujaf-59	76	31	to	to	PART
gujaf-59	76	32	achieve	achieve	VERB
gujaf-59	76	33	return	return	NOUN
gujaf-59	76	34	.	.	PUNCT
gujaf-59	77	1	this	this	DET
gujaf-59	77	2	form	form	VERB
gujaf-59	77	3	the	the	DET
gujaf-59	77	4	basis	basis	NOUN
gujaf-59	77	5	for	for	ADP
gujaf-59	77	6	increasing	increase	VERB
gujaf-59	77	7	the	the	DET
gujaf-59	77	8	income	income	NOUN
gujaf-59	77	9	of	of	ADP
gujaf-59	77	10	employees	employee	NOUN
gujaf-59	77	11	,	,	PUNCT
gujaf-59	77	12	providing	provide	VERB
gujaf-59	77	13	better	well	ADJ
gujaf-59	77	14	quality	quality	NOUN
gujaf-59	77	15	products	product	NOUN
gujaf-59	77	16	to	to	ADP
gujaf-59	77	17	customers	customer	NOUN
gujaf-59	77	18	,	,	PUNCT
gujaf-59	77	19	conducive	conducive	ADJ
gujaf-59	77	20	atmosphere	atmosphere	NOUN
gujaf-59	77	21	for	for	ADP
gujaf-59	77	22	production	production	NOUN
gujaf-59	77	23	units	unit	NOUN
gujaf-59	77	24	and	and	CCONJ
gujaf-59	77	25	above	above	ADP
gujaf-59	77	26	all	all	PRON
gujaf-59	77	27	upgrading	upgrade	VERB
gujaf-59	77	28	future	future	ADJ
gujaf-59	77	29	investments	investment	NOUN
gujaf-59	77	30	,	,	PUNCT
gujaf-59	77	31	thereby	thereby	ADV
gujaf-59	77	32	creating	create	VERB
gujaf-59	77	33	more	more	ADJ
gujaf-59	77	34	employment	employment	NOUN
gujaf-59	77	35	opportunities	opportunity	NOUN
gujaf-59	77	36	and	and	CCONJ
gujaf-59	77	37	enhancing	enhance	VERB
gujaf-59	77	38	the	the	DET
gujaf-59	77	39	income	income	NOUN
gujaf-59	77	40	of	of	ADP
gujaf-59	77	41	people	people	NOUN
gujaf-59	77	42	and	and	CCONJ
gujaf-59	77	43	economic	economic	ADJ
gujaf-59	77	44	stability	stability	NOUN
gujaf-59	77	45	(	(	PUNCT
gujaf-59	77	46	kurfi	kurfi	NOUN
gujaf-59	77	47	,	,	PUNCT
gujaf-59	77	48	2006	2006	NUM
gujaf-59	77	49	)	)	PUNCT
gujaf-59	77	50	.	.	PUNCT
gujaf-59	78	1	profitability	profitability	NOUN
gujaf-59	78	2	is	be	AUX
gujaf-59	78	3	derived	derive	VERB
gujaf-59	78	4	by	by	ADP
gujaf-59	78	5	computing	compute	VERB
gujaf-59	78	6	total	total	ADJ
gujaf-59	78	7	earnings	earning	NOUN
gujaf-59	78	8	interest	interest	NOUN
gujaf-59	78	9	and	and	CCONJ
gujaf-59	78	10	tax	tax	NOUN
gujaf-59	78	11	deducted	deduct	VERB
gujaf-59	78	12	by	by	ADP
gujaf-59	78	13	the	the	DET
gujaf-59	78	14	company‟s	company‟s	ADJ
gujaf-59	78	15	total	total	ADJ
gujaf-59	78	16	assets	asset	NOUN
gujaf-59	78	17	.	.	PUNCT
gujaf-59	79	1	gusau	gusau	PROPN
gujaf-59	79	2	journal	journal	PROPN
gujaf-59	79	3	of	of	ADP
gujaf-59	79	4	accounting	accounting	NOUN
gujaf-59	79	5	and	and	CCONJ
gujaf-59	79	6	finance	finance	NOUN
gujaf-59	79	7	,	,	PUNCT
gujaf-59	79	8	vol	vol	NOUN
gujaf-59	79	9	.	.	PROPN
gujaf-59	79	10	2	2	NUM
gujaf-59	79	11	,	,	PUNCT
gujaf-59	79	12	issue	issue	NOUN
gujaf-59	79	13	1	1	NUM
gujaf-59	79	14	,	,	PUNCT
gujaf-59	79	15	april	april	PROPN
gujaf-59	79	16	,	,	PUNCT
gujaf-59	79	17	2021	2021	NUM
gujaf-59	79	18	6	6	NUM
gujaf-59	79	19	james	jame	NOUN
gujaf-59	79	20	(	(	PUNCT
gujaf-59	79	21	2010	2010	NUM
gujaf-59	79	22	)	)	PUNCT
gujaf-59	79	23	,	,	PUNCT
gujaf-59	79	24	defined	define	VERB
gujaf-59	79	25	liquidity	liquidity	NOUN
gujaf-59	79	26	as	as	ADP
gujaf-59	79	27	the	the	DET
gujaf-59	79	28	amount	amount	NOUN
gujaf-59	79	29	in	in	ADP
gujaf-59	79	30	which	which	PRON
gujaf-59	79	31	company‟s	company‟s	ADJ
gujaf-59	79	32	asset	asset	NOUN
gujaf-59	79	33	or	or	CCONJ
gujaf-59	79	34	security	security	NOUN
gujaf-59	79	35	can	can	AUX
gujaf-59	79	36	be	be	AUX
gujaf-59	79	37	traded	trade	VERB
gujaf-59	79	38	promptly	promptly	ADV
gujaf-59	79	39	in	in	ADP
gujaf-59	79	40	the	the	DET
gujaf-59	79	41	marketplace	marketplace	NOUN
gujaf-59	79	42	without	without	ADP
gujaf-59	79	43	upsetting	upset	VERB
gujaf-59	79	44	the	the	DET
gujaf-59	79	45	value	value	NOUN
gujaf-59	79	46	of	of	ADP
gujaf-59	79	47	an	an	DET
gujaf-59	79	48	asset	asset	NOUN
gujaf-59	79	49	.	.	PUNCT
gujaf-59	80	1	he	he	PRON
gujaf-59	80	2	further	far	ADV
gujaf-59	80	3	explained	explain	VERB
gujaf-59	80	4	that	that	SCONJ
gujaf-59	80	5	liquidity	liquidity	NOUN
gujaf-59	80	6	deals	deal	NOUN
gujaf-59	80	7	with	with	ADP
gujaf-59	80	8	the	the	DET
gujaf-59	80	9	case	case	NOUN
gujaf-59	80	10	within	within	ADP
gujaf-59	80	11	which	which	PRON
gujaf-59	80	12	an	an	DET
gujaf-59	80	13	entity	entity	NOUN
gujaf-59	80	14	can	can	AUX
gujaf-59	80	15	shoulder	shoulder	VERB
gujaf-59	80	16	their	their	PRON
gujaf-59	80	17	financial	financial	ADJ
gujaf-59	80	18	responsibilities	responsibility	NOUN
gujaf-59	80	19	within	within	ADP
gujaf-59	80	20	the	the	DET
gujaf-59	80	21	tangibility	tangibility	NOUN
gujaf-59	80	22	of	of	ADP
gujaf-59	80	23	assets	asset	NOUN
gujaf-59	80	24	at	at	ADP
gujaf-59	80	25	their	their	PRON
gujaf-59	80	26	disposal	disposal	NOUN
gujaf-59	80	27	.	.	PUNCT
gujaf-59	81	1	liquidity	liquidity	NOUN
gujaf-59	81	2	refers	refer	VERB
gujaf-59	81	3	to	to	ADP
gujaf-59	81	4	as	as	ADP
gujaf-59	81	5	a	a	DET
gujaf-59	81	6	company‟s	company‟s	ADJ
gujaf-59	81	7	condition	condition	NOUN
gujaf-59	81	8	of	of	ADP
gujaf-59	81	9	financial	financial	ADJ
gujaf-59	81	10	strength	strength	NOUN
gujaf-59	81	11	and	and	CCONJ
gujaf-59	81	12	also	also	ADV
gujaf-59	81	13	an	an	DET
gujaf-59	81	14	organization‟s	organization‟s	NOUN
gujaf-59	81	15	capacity	capacity	NOUN
gujaf-59	81	16	to	to	PART
gujaf-59	81	17	gather	gather	VERB
gujaf-59	81	18	its	its	PRON
gujaf-59	81	19	enduring	endure	VERB
gujaf-59	81	20	financial	financial	ADJ
gujaf-59	81	21	commitments	commitment	NOUN
gujaf-59	81	22	(	(	PUNCT
gujaf-59	81	23	tahirdurrahman	tahirdurrahman	NOUN
gujaf-59	81	24	&	&	CCONJ
gujaf-59	81	25	mainuddeen	mainuddeen	PROPN
gujaf-59	81	26	,	,	PUNCT
gujaf-59	81	27	2016	2016	NUM
gujaf-59	81	28	)	)	PUNCT
gujaf-59	81	29	.	.	PUNCT
gujaf-59	82	1	it	it	PRON
gujaf-59	82	2	is	be	AUX
gujaf-59	82	3	a	a	DET
gujaf-59	82	4	term	term	NOUN
gujaf-59	82	5	used	use	VERB
gujaf-59	82	6	to	to	PART
gujaf-59	82	7	describe	describe	VERB
gujaf-59	82	8	the	the	DET
gujaf-59	82	9	extent	extent	NOUN
gujaf-59	82	10	to	to	PART
gujaf-59	82	11	which	which	PRON
gujaf-59	82	12	a	a	DET
gujaf-59	82	13	business	business	NOUN
gujaf-59	82	14	can	can	AUX
gujaf-59	82	15	pay	pay	VERB
gujaf-59	82	16	its	its	PRON
gujaf-59	82	17	short	short	ADJ
gujaf-59	82	18	-	-	PUNCT
gujaf-59	82	19	term	term	NOUN
gujaf-59	82	20	responsibilities	responsibility	NOUN
gujaf-59	82	21	as	as	SCONJ
gujaf-59	82	22	they	they	PRON
gujaf-59	82	23	fall	fall	VERB
gujaf-59	82	24	due	due	ADJ
gujaf-59	82	25	(	(	PUNCT
gujaf-59	82	26	kurfi	kurfi	ADJ
gujaf-59	82	27	,	,	PUNCT
gujaf-59	82	28	2006	2006	NUM
gujaf-59	82	29	)	)	PUNCT
gujaf-59	82	30	.	.	PUNCT
gujaf-59	83	1	in	in	ADP
gujaf-59	83	2	this	this	DET
gujaf-59	83	3	study	study	NOUN
gujaf-59	83	4	liquidity	liquidity	NOUN
gujaf-59	83	5	is	be	AUX
gujaf-59	83	6	calculated	calculate	VERB
gujaf-59	83	7	as	as	ADP
gujaf-59	83	8	current	current	ADJ
gujaf-59	83	9	assets	asset	NOUN
gujaf-59	83	10	to	to	ADP
gujaf-59	83	11	current	current	ADJ
gujaf-59	83	12	liability	liability	NOUN
gujaf-59	83	13	.	.	PUNCT
gujaf-59	84	1	according	accord	VERB
gujaf-59	84	2	to	to	ADP
gujaf-59	84	3	dandago	dandago	NOUN
gujaf-59	84	4	and	and	CCONJ
gujaf-59	84	5	rufai	rufai	NOUN
gujaf-59	84	6	(	(	PUNCT
gujaf-59	84	7	2014	2014	NUM
gujaf-59	84	8	)	)	PUNCT
gujaf-59	84	9	,	,	PUNCT
gujaf-59	84	10	viewed	view	VERB
gujaf-59	84	11	ict	ict	PROPN
gujaf-59	84	12	as	as	ADP
gujaf-59	84	13	the	the	DET
gujaf-59	84	14	use	use	NOUN
gujaf-59	84	15	of	of	ADP
gujaf-59	84	16	skills	skill	NOUN
gujaf-59	84	17	,	,	PUNCT
gujaf-59	84	18	intellectual	intellectual	ADJ
gujaf-59	84	19	as	as	ADV
gujaf-59	84	20	well	well	ADV
gujaf-59	84	21	as	as	ADP
gujaf-59	84	22	the	the	DET
gujaf-59	84	23	digital	digital	ADJ
gujaf-59	84	24	means	mean	VERB
gujaf-59	84	25	to	to	PART
gujaf-59	84	26	perform	perform	VERB
gujaf-59	84	27	responsibilities	responsibility	NOUN
gujaf-59	84	28	,	,	PUNCT
gujaf-59	84	29	resolve	resolve	VERB
gujaf-59	84	30	problems	problem	NOUN
gujaf-59	84	31	and	and	CCONJ
gujaf-59	84	32	come	come	VERB
gujaf-59	84	33	up	up	ADP
gujaf-59	84	34	with	with	ADP
gujaf-59	84	35	a	a	DET
gujaf-59	84	36	new	new	ADJ
gujaf-59	84	37	method	method	NOUN
gujaf-59	84	38	to	to	PART
gujaf-59	84	39	achieve	achieve	VERB
gujaf-59	84	40	corporate	corporate	ADJ
gujaf-59	84	41	objectives	objective	NOUN
gujaf-59	84	42	and	and	CCONJ
gujaf-59	84	43	arrive	arrive	VERB
gujaf-59	84	44	at	at	ADP
gujaf-59	84	45	the	the	DET
gujaf-59	84	46	desired	desire	VERB
gujaf-59	84	47	outcome	outcome	NOUN
gujaf-59	84	48	.	.	PUNCT
gujaf-59	85	1	they	they	PRON
gujaf-59	85	2	further	far	ADV
gujaf-59	85	3	explained	explain	VERB
gujaf-59	85	4	that	that	SCONJ
gujaf-59	85	5	,	,	PUNCT
gujaf-59	85	6	the	the	DET
gujaf-59	85	7	knowledge	knowledge	NOUN
gujaf-59	85	8	ict	ict	PROPN
gujaf-59	85	9	software	software	NOUN
gujaf-59	85	10	requires	require	VERB
gujaf-59	85	11	an	an	DET
gujaf-59	85	12	in	in	ADP
gujaf-59	85	13	-	-	PUNCT
gujaf-59	85	14	depth	depth	NOUN
gujaf-59	85	15	study	study	NOUN
gujaf-59	85	16	to	to	PART
gujaf-59	85	17	accurately	accurately	ADV
gujaf-59	85	18	and	and	CCONJ
gujaf-59	85	19	timely	timely	ADV
gujaf-59	85	20	congregate	congregate	VERB
gujaf-59	85	21	the	the	DET
gujaf-59	85	22	needs	need	NOUN
gujaf-59	85	23	of	of	ADP
gujaf-59	85	24	stakeholders	stakeholder	NOUN
gujaf-59	85	25	.	.	PUNCT
gujaf-59	86	1	in	in	ADP
gujaf-59	86	2	this	this	DET
gujaf-59	86	3	study	study	NOUN
gujaf-59	86	4	,	,	PUNCT
gujaf-59	86	5	ict	ict	PROPN
gujaf-59	86	6	sees	see	VERB
gujaf-59	86	7	computer	computer	NOUN
gujaf-59	86	8	-	-	PUNCT
gujaf-59	86	9	based	base	VERB
gujaf-59	86	10	application	application	NOUN
gujaf-59	86	11	software	software	NOUN
gujaf-59	86	12	and	and	CCONJ
gujaf-59	86	13	hardware	hardware	NOUN
gujaf-59	86	14	in	in	ADP
gujaf-59	86	15	communicating	communicate	VERB
gujaf-59	86	16	and	and	CCONJ
gujaf-59	86	17	disclosing	disclose	VERB
gujaf-59	86	18	information	information	NOUN
gujaf-59	86	19	to	to	ADP
gujaf-59	86	20	stakeholders	stakeholder	NOUN
gujaf-59	86	21	.	.	PUNCT
gujaf-59	87	1	ict	ict	PROPN
gujaf-59	87	2	is	be	AUX
gujaf-59	87	3	viewed	view	VERB
gujaf-59	87	4	as	as	ADP
gujaf-59	87	5	a	a	DET
gujaf-59	87	6	quantum	quantum	NOUN
gujaf-59	87	7	of	of	ADP
gujaf-59	87	8	investment	investment	NOUN
gujaf-59	87	9	in	in	ADP
gujaf-59	87	10	computer	computer	NOUN
gujaf-59	87	11	accessories	accessory	NOUN
gujaf-59	87	12	and	and	CCONJ
gujaf-59	87	13	software	software	NOUN
gujaf-59	87	14	made	make	VERB
gujaf-59	87	15	in	in	ADP
gujaf-59	87	16	relation	relation	NOUN
gujaf-59	87	17	to	to	ADP
gujaf-59	87	18	its	its	PRON
gujaf-59	87	19	application	application	NOUN
gujaf-59	87	20	by	by	ADP
gujaf-59	87	21	an	an	DET
gujaf-59	87	22	entity	entity	NOUN
gujaf-59	87	23	.	.	PUNCT
gujaf-59	88	1	binyo	binyo	NOUN
gujaf-59	88	2	and	and	CCONJ
gujaf-59	88	3	aregbeshola	aregbeshola	PROPN
gujaf-59	88	4	(	(	PUNCT
gujaf-59	88	5	2014	2014	NUM
gujaf-59	88	6	)	)	PUNCT
gujaf-59	88	7	asserted	assert	VERB
gujaf-59	88	8	that	that	SCONJ
gujaf-59	88	9	ict	ict	PROPN
gujaf-59	88	10	is	be	AUX
gujaf-59	88	11	an	an	DET
gujaf-59	88	12	immense	immense	ADJ
gujaf-59	88	13	assortment	assortment	NOUN
gujaf-59	88	14	of	of	ADP
gujaf-59	88	15	digitalized	digitalize	VERB
gujaf-59	88	16	system	system	NOUN
gujaf-59	88	17	which	which	PRON
gujaf-59	88	18	allows	allow	VERB
gujaf-59	88	19	sharing	sharing	NOUN
gujaf-59	88	20	of	of	ADP
gujaf-59	88	21	information	information	NOUN
gujaf-59	88	22	through	through	ADP
gujaf-59	88	23	the	the	DET
gujaf-59	88	24	computer	computer	NOUN
gujaf-59	88	25	capturing	capturing	NOUN
gujaf-59	88	26	,	,	PUNCT
gujaf-59	88	27	dispensation	dispensation	NOUN
gujaf-59	88	28	and	and	CCONJ
gujaf-59	88	29	communication	communication	NOUN
gujaf-59	88	30	of	of	ADP
gujaf-59	88	31	information	information	NOUN
gujaf-59	88	32	.	.	PUNCT
gujaf-59	89	1	it	it	PRON
gujaf-59	89	2	is	be	AUX
gujaf-59	89	3	calculated	calculate	VERB
gujaf-59	89	4	by	by	ADP
gujaf-59	89	5	it	it	PRON
gujaf-59	89	6	expenditure	expenditure	VERB
gujaf-59	89	7	over	over	ADP
gujaf-59	89	8	total	total	ADJ
gujaf-59	89	9	assets	asset	NOUN
gujaf-59	89	10	.	.	PUNCT
gujaf-59	90	1	2.1	2.1	NUM
gujaf-59	90	2	empirical	empirical	ADJ
gujaf-59	90	3	review	review	NOUN
gujaf-59	90	4	abdurrauf	abdurrauf	PROPN
gujaf-59	90	5	(	(	PUNCT
gujaf-59	90	6	2017	2017	NUM
gujaf-59	90	7	)	)	PUNCT
gujaf-59	90	8	examined	examine	VERB
gujaf-59	90	9	the	the	DET
gujaf-59	90	10	factors	factor	NOUN
gujaf-59	90	11	that	that	PRON
gujaf-59	90	12	influenced	influence	VERB
gujaf-59	90	13	the	the	DET
gujaf-59	90	14	voluntary	voluntary	ADJ
gujaf-59	90	15	disclosures	disclosure	NOUN
gujaf-59	90	16	of	of	ADP
gujaf-59	90	17	information	information	NOUN
gujaf-59	90	18	in	in	ADP
gujaf-59	90	19	the	the	DET
gujaf-59	90	20	financial	financial	ADJ
gujaf-59	90	21	statement	statement	NOUN
gujaf-59	90	22	of	of	ADP
gujaf-59	90	23	listed	list	VERB
gujaf-59	90	24	firms	firm	NOUN
gujaf-59	90	25	in	in	ADP
gujaf-59	90	26	dhaka	dhaka	PROPN
gujaf-59	90	27	stock	stock	PROPN
gujaf-59	90	28	exchange	exchange	PROPN
gujaf-59	90	29	(	(	PUNCT
gujaf-59	90	30	dse	dse	PROPN
gujaf-59	90	31	)	)	PUNCT
gujaf-59	90	32	over	over	ADP
gujaf-59	90	33	the	the	DET
gujaf-59	90	34	period	period	NOUN
gujaf-59	90	35	of	of	ADP
gujaf-59	90	36	five	five	NUM
gujaf-59	90	37	years	year	NOUN
gujaf-59	90	38	ranging	range	VERB
gujaf-59	90	39	from	from	ADP
gujaf-59	90	40	2007	2007	NUM
gujaf-59	90	41	to	to	ADP
gujaf-59	90	42	2011	2011	NUM
gujaf-59	90	43	.	.	PUNCT
gujaf-59	91	1	a	a	DET
gujaf-59	91	2	sample	sample	NOUN
gujaf-59	91	3	of	of	ADP
gujaf-59	91	4	106	106	NUM
gujaf-59	91	5	non	non	ADJ
gujaf-59	91	6	-	-	ADJ
gujaf-59	91	7	financial	financial	ADJ
gujaf-59	91	8	companies	company	NOUN
gujaf-59	91	9	listed	list	VERB
gujaf-59	91	10	on	on	ADP
gujaf-59	91	11	dse	dse	PROPN
gujaf-59	91	12	was	be	AUX
gujaf-59	91	13	selected	select	VERB
gujaf-59	91	14	by	by	ADP
gujaf-59	91	15	judgmental	judgmental	ADJ
gujaf-59	91	16	sampling	sampling	NOUN
gujaf-59	91	17	.	.	PUNCT
gujaf-59	92	1	multiple	multiple	ADJ
gujaf-59	92	2	regressions	regression	NOUN
gujaf-59	92	3	descriptive	descriptive	ADJ
gujaf-59	92	4	statistics	statistic	NOUN
gujaf-59	92	5	and	and	CCONJ
gujaf-59	92	6	pearson	pearson	PROPN
gujaf-59	92	7	correlation	correlation	NOUN
gujaf-59	92	8	analysis	analysis	NOUN
gujaf-59	92	9	were	be	AUX
gujaf-59	92	10	used	use	VERB
gujaf-59	92	11	in	in	ADP
gujaf-59	92	12	analyzing	analyze	VERB
gujaf-59	92	13	the	the	DET
gujaf-59	92	14	data	datum	NOUN
gujaf-59	92	15	.	.	PUNCT
gujaf-59	93	1	the	the	DET
gujaf-59	93	2	result	result	NOUN
gujaf-59	93	3	indicated	indicate	VERB
gujaf-59	93	4	positive	positive	ADJ
gujaf-59	93	5	association	association	NOUN
gujaf-59	93	6	existed	exist	VERB
gujaf-59	93	7	between	between	ADP
gujaf-59	93	8	the	the	DET
gujaf-59	93	9	total	total	ADJ
gujaf-59	93	10	assets	asset	NOUN
gujaf-59	93	11	emplyed	emplye	VERB
gujaf-59	93	12	,	,	PUNCT
gujaf-59	93	13	the	the	DET
gujaf-59	93	14	ratio	ratio	NOUN
gujaf-59	93	15	of	of	ADP
gujaf-59	93	16	female	female	ADJ
gujaf-59	93	17	directors	director	NOUN
gujaf-59	93	18	and	and	CCONJ
gujaf-59	93	19	the	the	DET
gujaf-59	93	20	structure	structure	NOUN
gujaf-59	93	21	board	board	NOUN
gujaf-59	93	22	leadership	leadership	NOUN
gujaf-59	93	23	of	of	ADP
gujaf-59	93	24	a	a	DET
gujaf-59	93	25	firm	firm	NOUN
gujaf-59	93	26	with	with	ADP
gujaf-59	93	27	the	the	DET
gujaf-59	93	28	disclosure	disclosure	NOUN
gujaf-59	93	29	level	level	NOUN
gujaf-59	93	30	of	of	ADP
gujaf-59	93	31	firms	firm	NOUN
gujaf-59	93	32	under	under	ADP
gujaf-59	93	33	study	study	NOUN
gujaf-59	93	34	.	.	PUNCT
gujaf-59	94	1	the	the	DET
gujaf-59	94	2	finding	find	VERB
gujaf-59	94	3	further	far	ADV
gujaf-59	94	4	indicated	indicate	VERB
gujaf-59	94	5	that	that	SCONJ
gujaf-59	94	6	the	the	DET
gujaf-59	94	7	percentage	percentage	NOUN
gujaf-59	94	8	of	of	ADP
gujaf-59	94	9	shareholder‟s	shareholder‟s	NOUN
gujaf-59	94	10	capital	capital	NOUN
gujaf-59	94	11	was	be	AUX
gujaf-59	94	12	negatively	negatively	ADV
gujaf-59	94	13	influenced	influence	VERB
gujaf-59	94	14	the	the	DET
gujaf-59	94	15	level	level	NOUN
gujaf-59	94	16	of	of	ADP
gujaf-59	94	17	voluntary	voluntary	ADJ
gujaf-59	94	18	disclosures	disclosure	NOUN
gujaf-59	94	19	.	.	PUNCT
gujaf-59	95	1	the	the	DET
gujaf-59	95	2	study	study	NOUN
gujaf-59	95	3	was	be	AUX
gujaf-59	95	4	criticized	criticize	VERB
gujaf-59	95	5	by	by	ADP
gujaf-59	95	6	not	not	PART
gujaf-59	95	7	capturing	capture	VERB
gujaf-59	95	8	its	its	PRON
gujaf-59	95	9	variable	variable	ADJ
gujaf-59	95	10	measurement	measurement	NOUN
gujaf-59	95	11	and	and	CCONJ
gujaf-59	95	12	the	the	DET
gujaf-59	95	13	period	period	NOUN
gujaf-59	95	14	covers	cover	VERB
gujaf-59	95	15	only	only	ADV
gujaf-59	95	16	five	five	NUM
gujaf-59	95	17	years	year	NOUN
gujaf-59	95	18	.	.	PUNCT
gujaf-59	96	1	it	it	PRON
gujaf-59	96	2	also	also	ADV
gujaf-59	96	3	terminated	terminate	VERB
gujaf-59	96	4	in	in	ADP
gujaf-59	96	5	2011	2011	NUM
gujaf-59	96	6	,	,	PUNCT
gujaf-59	96	7	but	but	CCONJ
gujaf-59	96	8	published	publish	VERB
gujaf-59	96	9	in	in	ADP
gujaf-59	96	10	2017	2017	NUM
gujaf-59	96	11	it	it	PRON
gujaf-59	96	12	should	should	AUX
gujaf-59	96	13	have	have	AUX
gujaf-59	96	14	extended	extend	VERB
gujaf-59	96	15	to	to	ADP
gujaf-59	96	16	2016	2016	NUM
gujaf-59	96	17	to	to	PART
gujaf-59	96	18	enable	enable	VERB
gujaf-59	96	19	the	the	DET
gujaf-59	96	20	study	study	NOUN
gujaf-59	96	21	cover	cover	VERB
gujaf-59	96	22	a	a	DET
gujaf-59	96	23	wide	wide	ADJ
gujaf-59	96	24	range	range	NOUN
gujaf-59	96	25	of	of	ADP
gujaf-59	96	26	period	period	NOUN
gujaf-59	96	27	.	.	PUNCT
gujaf-59	97	1	talpur	talpur	NOUN
gujaf-59	97	2	,	,	PUNCT
gujaf-59	97	3	lizam	lizam	NOUN
gujaf-59	97	4	and	and	CCONJ
gujaf-59	97	5	keerio	keerio	PROPN
gujaf-59	97	6	(	(	PUNCT
gujaf-59	97	7	2017	2017	NUM
gujaf-59	97	8	)	)	PUNCT
gujaf-59	97	9	investigated	investigate	VERB
gujaf-59	97	10	the	the	DET
gujaf-59	97	11	impact	impact	NOUN
gujaf-59	97	12	of	of	ADP
gujaf-59	97	13	corporate	corporate	ADJ
gujaf-59	97	14	governance	governance	NOUN
gujaf-59	97	15	voluntary	voluntary	ADJ
gujaf-59	97	16	disclosures	disclosure	NOUN
gujaf-59	97	17	and	and	CCONJ
gujaf-59	97	18	the	the	DET
gujaf-59	97	19	association	association	NOUN
gujaf-59	97	20	of	of	ADP
gujaf-59	97	21	firm	firm	ADJ
gujaf-59	97	22	characteristics	characteristic	NOUN
gujaf-59	97	23	on	on	ADP
gujaf-59	97	24	voluntary	voluntary	ADJ
gujaf-59	97	25	disclosures	disclosure	NOUN
gujaf-59	97	26	among	among	ADP
gujaf-59	97	27	malaysian	malaysian	ADJ
gujaf-59	97	28	property	property	NOUN
gujaf-59	97	29	listed	list	VERB
gujaf-59	97	30	companies	company	NOUN
gujaf-59	97	31	for	for	ADP
gujaf-59	97	32	a	a	DET
gujaf-59	97	33	period	period	NOUN
gujaf-59	97	34	of	of	ADP
gujaf-59	97	35	2012	2012	NUM
gujaf-59	97	36	-	-	SYM
gujaf-59	97	37	2015	2015	NUM
gujaf-59	97	38	.	.	PUNCT
gujaf-59	98	1	the	the	DET
gujaf-59	98	2	study	study	NOUN
gujaf-59	98	3	adopted	adopt	VERB
gujaf-59	98	4	descriptive	descriptive	ADJ
gujaf-59	98	5	statistics	statistic	NOUN
gujaf-59	98	6	and	and	CCONJ
gujaf-59	98	7	ols	ol	NOUN
gujaf-59	98	8	regressions	regression	NOUN
gujaf-59	98	9	as	as	ADP
gujaf-59	98	10	techniques	technique	NOUN
gujaf-59	98	11	of	of	ADP
gujaf-59	98	12	data	datum	NOUN
gujaf-59	98	13	analysis	analysis	NOUN
gujaf-59	98	14	.	.	PUNCT
gujaf-59	99	1	the	the	DET
gujaf-59	99	2	result	result	NOUN
gujaf-59	99	3	revealed	reveal	VERB
gujaf-59	99	4	that	that	SCONJ
gujaf-59	99	5	size	size	NOUN
gujaf-59	99	6	of	of	ADP
gujaf-59	99	7	the	the	DET
gujaf-59	99	8	firm	firm	NOUN
gujaf-59	99	9	was	be	AUX
gujaf-59	99	10	considered	consider	VERB
gujaf-59	99	11	significant	significant	ADJ
gujaf-59	99	12	factor	factor	NOUN
gujaf-59	99	13	in	in	ADP
gujaf-59	99	14	determining	determine	VERB
gujaf-59	99	15	the	the	DET
gujaf-59	99	16	level	level	NOUN
gujaf-59	99	17	and	and	CCONJ
gujaf-59	99	18	quality	quality	NOUN
gujaf-59	99	19	of	of	ADP
gujaf-59	99	20	corporate	corporate	ADJ
gujaf-59	99	21	governance	governance	NOUN
gujaf-59	99	22	voluntary	voluntary	ADJ
gujaf-59	99	23	disclosure	disclosure	NOUN
gujaf-59	99	24	practices	practice	NOUN
gujaf-59	99	25	in	in	ADP
gujaf-59	99	26	listed	list	VERB
gujaf-59	99	27	malaysian	malaysian	ADJ
gujaf-59	99	28	property	property	NOUN
gujaf-59	99	29	companies	company	NOUN
gujaf-59	99	30	.	.	PUNCT
gujaf-59	100	1	on	on	ADP
gujaf-59	100	2	the	the	DET
gujaf-59	100	3	contrary	contrary	NOUN
gujaf-59	100	4	,	,	PUNCT
gujaf-59	100	5	the	the	DET
gujaf-59	100	6	findings	finding	NOUN
gujaf-59	100	7	also	also	ADV
gujaf-59	100	8	revealed	reveal	VERB
gujaf-59	100	9	no	no	DET
gujaf-59	100	10	relationship	relationship	NOUN
gujaf-59	100	11	exist	exist	VERB
gujaf-59	100	12	between	between	ADP
gujaf-59	100	13	corporate	corporate	ADJ
gujaf-59	100	14	governance	governance	NOUN
gujaf-59	100	15	voluntary	voluntary	ADJ
gujaf-59	100	16	disclosures	disclosure	NOUN
gujaf-59	100	17	,	,	PUNCT
gujaf-59	100	18	age	age	NOUN
gujaf-59	100	19	of	of	ADP
gujaf-59	100	20	firm	firm	ADJ
gujaf-59	100	21	and	and	CCONJ
gujaf-59	100	22	market	market	NOUN
gujaf-59	100	23	listing	list	VERB
gujaf-59	100	24	status	status	NOUN
gujaf-59	100	25	of	of	ADP
gujaf-59	100	26	the	the	DET
gujaf-59	100	27	listed	list	VERB
gujaf-59	100	28	malaysian	malaysian	ADJ
gujaf-59	100	29	property	property	NOUN
gujaf-59	100	30	companies	company	NOUN
gujaf-59	100	31	.	.	PUNCT
gujaf-59	101	1	modugu	modugu	NOUN
gujaf-59	101	2	and	and	CCONJ
gujaf-59	101	3	eboigbe	eboigbe	NOUN
gujaf-59	101	4	(	(	PUNCT
gujaf-59	101	5	2017	2017	NUM
gujaf-59	101	6	)	)	PUNCT
gujaf-59	101	7	studied	study	VERB
gujaf-59	101	8	on	on	ADP
gujaf-59	101	9	the	the	DET
gujaf-59	101	10	influence	influence	NOUN
gujaf-59	101	11	on	on	ADP
gujaf-59	101	12	corporate	corporate	ADJ
gujaf-59	101	13	attributes	attribute	NOUN
gujaf-59	101	14	and	and	CCONJ
gujaf-59	101	15	corporate	corporate	ADJ
gujaf-59	101	16	voluntary	voluntary	ADJ
gujaf-59	101	17	publication	publication	NOUN
gujaf-59	101	18	level	level	NOUN
gujaf-59	101	19	of	of	ADP
gujaf-59	101	20	registered	register	VERB
gujaf-59	101	21	companies	company	NOUN
gujaf-59	101	22	in	in	ADP
gujaf-59	101	23	nigeria	nigeria	PROPN
gujaf-59	101	24	for	for	ADP
gujaf-59	101	25	the	the	DET
gujaf-59	101	26	period	period	NOUN
gujaf-59	101	27	of	of	ADP
gujaf-59	101	28	20122014	20122014	NUM
gujaf-59	101	29	.	.	PUNCT
gujaf-59	102	1	the	the	DET
gujaf-59	102	2	study	study	NOUN
gujaf-59	102	3	covered	cover	VERB
gujaf-59	102	4	60	60	NUM
gujaf-59	102	5	companies	company	NOUN
gujaf-59	102	6	listed	list	VERB
gujaf-59	102	7	on	on	ADP
gujaf-59	102	8	the	the	DET
gujaf-59	102	9	nigerian	nigerian	ADJ
gujaf-59	102	10	stock	stock	NOUN
gujaf-59	102	11	exchange	exchange	NOUN
gujaf-59	102	12	from	from	ADP
gujaf-59	102	13	different	different	ADJ
gujaf-59	102	14	sectors	sector	NOUN
gujaf-59	102	15	of	of	ADP
gujaf-59	102	16	the	the	DET
gujaf-59	102	17	gusau	gusau	ADJ
gujaf-59	102	18	journal	journal	NOUN
gujaf-59	102	19	of	of	ADP
gujaf-59	102	20	accounting	accounting	NOUN
gujaf-59	102	21	and	and	CCONJ
gujaf-59	102	22	finance	finance	NOUN
gujaf-59	102	23	,	,	PUNCT
gujaf-59	102	24	vol	vol	NOUN
gujaf-59	102	25	.	.	PROPN
gujaf-59	102	26	2	2	NUM
gujaf-59	102	27	,	,	PUNCT
gujaf-59	102	28	issue	issue	NOUN
gujaf-59	102	29	1	1	NUM
gujaf-59	102	30	,	,	PUNCT
gujaf-59	102	31	april	april	PROPN
gujaf-59	102	32	,	,	PUNCT
gujaf-59	102	33	2021	2021	NUM
gujaf-59	102	34	7	7	NUM
gujaf-59	102	35	nigerian	nigerian	ADJ
gujaf-59	102	36	economy	economy	NOUN
gujaf-59	102	37	were	be	AUX
gujaf-59	102	38	selected	select	VERB
gujaf-59	102	39	.	.	PUNCT
gujaf-59	103	1	descriptive	descriptive	ADJ
gujaf-59	103	2	statistics	statistic	NOUN
gujaf-59	103	3	and	and	CCONJ
gujaf-59	103	4	ordinary	ordinary	ADJ
gujaf-59	103	5	least	least	ADJ
gujaf-59	103	6	squares	square	NOUN
gujaf-59	103	7	(	(	PUNCT
gujaf-59	103	8	ols	ol	NOUN
gujaf-59	103	9	)	)	PUNCT
gujaf-59	103	10	regression	regression	NOUN
gujaf-59	103	11	were	be	AUX
gujaf-59	103	12	employed	employ	VERB
gujaf-59	103	13	for	for	ADP
gujaf-59	103	14	data	datum	NOUN
gujaf-59	103	15	analysis	analysis	NOUN
gujaf-59	103	16	.	.	PUNCT
gujaf-59	104	1	the	the	DET
gujaf-59	104	2	result	result	NOUN
gujaf-59	104	3	showed	show	VERB
gujaf-59	104	4	that	that	SCONJ
gujaf-59	104	5	leverage	leverage	NOUN
gujaf-59	104	6	and	and	CCONJ
gujaf-59	104	7	size	size	NOUN
gujaf-59	104	8	of	of	ADP
gujaf-59	104	9	the	the	DET
gujaf-59	104	10	firm	firm	NOUN
gujaf-59	104	11	revealed	reveal	VERB
gujaf-59	104	12	positive	positive	ADJ
gujaf-59	104	13	and	and	CCONJ
gujaf-59	104	14	significantly	significantly	ADV
gujaf-59	104	15	influenced	influence	VERB
gujaf-59	104	16	the	the	DET
gujaf-59	104	17	volitionally	volitionally	ADV
gujaf-59	104	18	publication	publication	NOUN
gujaf-59	104	19	of	of	ADP
gujaf-59	104	20	listed	list	VERB
gujaf-59	104	21	firms	firm	NOUN
gujaf-59	104	22	under	under	ADP
gujaf-59	104	23	study	study	NOUN
gujaf-59	104	24	in	in	ADP
gujaf-59	104	25	nigeria	nigeria	PROPN
gujaf-59	104	26	.	.	PUNCT
gujaf-59	105	1	the	the	DET
gujaf-59	105	2	joint	joint	ADJ
gujaf-59	105	3	effects	effect	NOUN
gujaf-59	105	4	of	of	ADP
gujaf-59	105	5	firm	firm	ADJ
gujaf-59	105	6	size	size	NOUN
gujaf-59	105	7	and	and	CCONJ
gujaf-59	105	8	leverage	leverage	NOUN
gujaf-59	105	9	discovered	discover	VERB
gujaf-59	105	10	positive	positive	ADJ
gujaf-59	105	11	significant	significant	ADJ
gujaf-59	105	12	impact	impact	NOUN
gujaf-59	105	13	with	with	ADP
gujaf-59	105	14	complete	complete	ADJ
gujaf-59	105	15	disclosure	disclosure	NOUN
gujaf-59	105	16	of	of	ADP
gujaf-59	105	17	listed	list	VERB
gujaf-59	105	18	firms	firm	NOUN
gujaf-59	105	19	under	under	ADP
gujaf-59	105	20	study	study	NOUN
gujaf-59	105	21	in	in	ADP
gujaf-59	105	22	nigeria	nigeria	PROPN
gujaf-59	105	23	.	.	PUNCT
gujaf-59	106	1	filsaraei	filsaraei	PROPN
gujaf-59	106	2	and	and	CCONJ
gujaf-59	106	3	azarberahman	azarberahman	NOUN
gujaf-59	106	4	(	(	PUNCT
gujaf-59	106	5	2016	2016	NUM
gujaf-59	106	6	)	)	PUNCT
gujaf-59	106	7	assessed	assess	VERB
gujaf-59	106	8	the	the	DET
gujaf-59	106	9	impact	impact	NOUN
gujaf-59	106	10	between	between	ADP
gujaf-59	106	11	firms‟	firms‟	NOUN
gujaf-59	106	12	characteristics	characteristic	NOUN
gujaf-59	106	13	and	and	CCONJ
gujaf-59	106	14	the	the	DET
gujaf-59	106	15	disclosure	disclosure	NOUN
gujaf-59	106	16	extent	extent	NOUN
gujaf-59	106	17	of	of	ADP
gujaf-59	106	18	254	254	NUM
gujaf-59	106	19	listed	list	VERB
gujaf-59	106	20	firms	firm	NOUN
gujaf-59	106	21	in	in	ADP
gujaf-59	106	22	the	the	DET
gujaf-59	106	23	tehran	tehran	PROPN
gujaf-59	106	24	stock	stock	PROPN
gujaf-59	106	25	exchange	exchange	PROPN
gujaf-59	106	26	(	(	PUNCT
gujaf-59	106	27	tse	tse	PROPN
gujaf-59	106	28	)	)	PUNCT
gujaf-59	106	29	on	on	ADP
gujaf-59	106	30	voluntary	voluntary	ADJ
gujaf-59	106	31	information	information	NOUN
gujaf-59	106	32	.	.	PUNCT
gujaf-59	107	1	one	one	NUM
gujaf-59	107	2	-	-	PUNCT
gujaf-59	107	3	way	way	NOUN
gujaf-59	107	4	variance	variance	NOUN
gujaf-59	107	5	(	(	PUNCT
gujaf-59	107	6	anova	anova	PROPN
gujaf-59	107	7	)	)	PUNCT
gujaf-59	107	8	and	and	CCONJ
gujaf-59	107	9	multiple	multiple	ADJ
gujaf-59	107	10	regressions	regression	NOUN
gujaf-59	107	11	method	method	NOUN
gujaf-59	107	12	were	be	AUX
gujaf-59	107	13	used	use	VERB
gujaf-59	107	14	for	for	ADP
gujaf-59	107	15	data	datum	NOUN
gujaf-59	107	16	analysis	analysis	NOUN
gujaf-59	107	17	.	.	PUNCT
gujaf-59	108	1	the	the	DET
gujaf-59	108	2	finding	finding	NOUN
gujaf-59	108	3	shows	show	VERB
gujaf-59	108	4	a	a	DET
gujaf-59	108	5	significant	significant	ADJ
gujaf-59	108	6	positive	positive	ADJ
gujaf-59	108	7	impact	impact	NOUN
gujaf-59	108	8	existed	exist	VERB
gujaf-59	108	9	between	between	ADP
gujaf-59	108	10	size	size	NOUN
gujaf-59	108	11	of	of	ADP
gujaf-59	108	12	the	the	DET
gujaf-59	108	13	firm	firm	NOUN
gujaf-59	108	14	and	and	CCONJ
gujaf-59	108	15	the	the	DET
gujaf-59	108	16	degree	degree	NOUN
gujaf-59	108	17	of	of	ADP
gujaf-59	108	18	voluntary	voluntary	ADJ
gujaf-59	108	19	release	release	NOUN
gujaf-59	108	20	of	of	ADP
gujaf-59	108	21	information	information	NOUN
gujaf-59	108	22	of	of	ADP
gujaf-59	108	23	manufacturing	manufacturing	NOUN
gujaf-59	108	24	firms	firm	NOUN
gujaf-59	108	25	existed	exist	VERB
gujaf-59	108	26	.	.	PUNCT
gujaf-59	109	1	the	the	DET
gujaf-59	109	2	study	study	NOUN
gujaf-59	109	3	was	be	AUX
gujaf-59	109	4	also	also	ADV
gujaf-59	109	5	found	find	VERB
gujaf-59	109	6	significant	significant	ADJ
gujaf-59	109	7	impact	impact	NOUN
gujaf-59	109	8	between	between	ADP
gujaf-59	109	9	the	the	DET
gujaf-59	109	10	size	size	NOUN
gujaf-59	109	11	of	of	ADP
gujaf-59	109	12	auditing	auditing	NOUN
gujaf-59	109	13	firms	firm	NOUN
gujaf-59	109	14	and	and	CCONJ
gujaf-59	109	15	the	the	DET
gujaf-59	109	16	level	level	NOUN
gujaf-59	109	17	of	of	ADP
gujaf-59	109	18	additional	additional	ADJ
gujaf-59	109	19	publication	publication	NOUN
gujaf-59	109	20	.	.	PUNCT
gujaf-59	110	1	moreover	moreover	ADV
gujaf-59	110	2	,	,	PUNCT
gujaf-59	110	3	the	the	DET
gujaf-59	110	4	statistical	statistical	ADJ
gujaf-59	110	5	results	result	NOUN
gujaf-59	110	6	did	do	AUX
gujaf-59	110	7	not	not	PART
gujaf-59	110	8	indicate	indicate	VERB
gujaf-59	110	9	any	any	DET
gujaf-59	110	10	significant	significant	ADJ
gujaf-59	110	11	impact	impact	NOUN
gujaf-59	110	12	between	between	ADP
gujaf-59	110	13	the	the	DET
gujaf-59	110	14	level	level	NOUN
gujaf-59	110	15	profitability	profitability	NOUN
gujaf-59	110	16	and	and	CCONJ
gujaf-59	110	17	the	the	DET
gujaf-59	110	18	debt	debt	NOUN
gujaf-59	110	19	ratio	ratio	NOUN
gujaf-59	110	20	and	and	CCONJ
gujaf-59	110	21	the	the	DET
gujaf-59	110	22	extent	extent	NOUN
gujaf-59	110	23	of	of	ADP
gujaf-59	110	24	voluntary	voluntary	ADJ
gujaf-59	110	25	disclosure	disclosure	NOUN
gujaf-59	110	26	of	of	ADP
gujaf-59	110	27	listed	list	VERB
gujaf-59	110	28	firms	firm	NOUN
gujaf-59	110	29	in	in	ADP
gujaf-59	110	30	tehran	tehran	PROPN
gujaf-59	110	31	stock	stock	PROPN
gujaf-59	110	32	exchange	exchange	PROPN
gujaf-59	110	33	.	.	PUNCT
gujaf-59	111	1	study	study	NOUN
gujaf-59	111	2	unit	unit	NOUN
gujaf-59	111	3	of	of	ADP
gujaf-59	111	4	analysis	analysis	NOUN
gujaf-59	111	5	was	be	AUX
gujaf-59	111	6	not	not	PART
gujaf-59	111	7	captured	capture	VERB
gujaf-59	111	8	in	in	ADP
gujaf-59	111	9	the	the	DET
gujaf-59	111	10	title	title	NOUN
gujaf-59	111	11	and	and	CCONJ
gujaf-59	111	12	it	it	PRON
gujaf-59	111	13	also	also	ADV
gujaf-59	111	14	failed	fail	VERB
gujaf-59	111	15	to	to	PART
gujaf-59	111	16	indicate	indicate	VERB
gujaf-59	111	17	whether	whether	SCONJ
gujaf-59	111	18	time	time	NOUN
gujaf-59	111	19	series	series	NOUN
gujaf-59	111	20	,	,	PUNCT
gujaf-59	111	21	cross	cross	VERB
gujaf-59	111	22	sectional	sectional	ADJ
gujaf-59	111	23	or	or	CCONJ
gujaf-59	111	24	panel	panel	NOUN
gujaf-59	111	25	data	datum	NOUN
gujaf-59	111	26	was	be	AUX
gujaf-59	111	27	used	use	VERB
gujaf-59	111	28	and	and	CCONJ
gujaf-59	111	29	scope	scope	NOUN
gujaf-59	111	30	of	of	ADP
gujaf-59	111	31	the	the	DET
gujaf-59	111	32	study	study	NOUN
gujaf-59	111	33	was	be	AUX
gujaf-59	111	34	not	not	PART
gujaf-59	111	35	captured	capture	VERB
gujaf-59	111	36	.	.	PUNCT
gujaf-59	112	1	mangala	mangala	PROPN
gujaf-59	112	2	and	and	CCONJ
gujaf-59	112	3	isha	isha	PROPN
gujaf-59	112	4	(	(	PUNCT
gujaf-59	112	5	2017	2017	NUM
gujaf-59	112	6	)	)	PUNCT
gujaf-59	112	7	strived	strive	VERB
gujaf-59	112	8	to	to	PART
gujaf-59	112	9	assess	assess	VERB
gujaf-59	112	10	the	the	DET
gujaf-59	112	11	collision	collision	NOUN
gujaf-59	112	12	of	of	ADP
gujaf-59	112	13	selected	select	VERB
gujaf-59	112	14	corporate	corporate	ADJ
gujaf-59	112	15	specific	specific	ADJ
gujaf-59	112	16	characteristics	characteristic	NOUN
gujaf-59	112	17	on	on	ADP
gujaf-59	112	18	the	the	DET
gujaf-59	112	19	extent	extent	NOUN
gujaf-59	112	20	of	of	ADP
gujaf-59	112	21	voluntary	voluntary	ADJ
gujaf-59	112	22	publication	publication	NOUN
gujaf-59	112	23	in	in	ADP
gujaf-59	112	24	india	india	PROPN
gujaf-59	112	25	firms	firm	NOUN
gujaf-59	112	26	for	for	ADP
gujaf-59	112	27	the	the	DET
gujaf-59	112	28	period	period	NOUN
gujaf-59	112	29	of	of	ADP
gujaf-59	112	30	six	six	NUM
gujaf-59	112	31	years	year	NOUN
gujaf-59	112	32	ranging	range	VERB
gujaf-59	112	33	from	from	ADP
gujaf-59	112	34	2008	2008	NUM
gujaf-59	112	35	-	-	SYM
gujaf-59	112	36	2014	2014	NUM
gujaf-59	112	37	.	.	PUNCT
gujaf-59	113	1	the	the	DET
gujaf-59	113	2	study	study	NOUN
gujaf-59	113	3	adopted	adopt	VERB
gujaf-59	113	4	correlation	correlation	NOUN
gujaf-59	113	5	matrix	matrix	NOUN
gujaf-59	113	6	and	and	CCONJ
gujaf-59	113	7	panel	panel	NOUN
gujaf-59	113	8	data	datum	NOUN
gujaf-59	113	9	regression	regression	NOUN
gujaf-59	113	10	analysis	analysis	NOUN
gujaf-59	113	11	were	be	AUX
gujaf-59	113	12	employed	employ	VERB
gujaf-59	113	13	to	to	PART
gujaf-59	113	14	examine	examine	VERB
gujaf-59	113	15	as	as	ADP
gujaf-59	113	16	a	a	DET
gujaf-59	113	17	tool	tool	NOUN
gujaf-59	113	18	of	of	ADP
gujaf-59	113	19	data	datum	NOUN
gujaf-59	113	20	analysis	analysis	NOUN
gujaf-59	113	21	.	.	PUNCT
gujaf-59	114	1	the	the	DET
gujaf-59	114	2	results	result	NOUN
gujaf-59	114	3	of	of	ADP
gujaf-59	114	4	panel	panel	NOUN
gujaf-59	114	5	data	datum	NOUN
gujaf-59	114	6	regression	regression	NOUN
gujaf-59	114	7	revealed	reveal	VERB
gujaf-59	114	8	that	that	SCONJ
gujaf-59	114	9	all	all	DET
gujaf-59	114	10	the	the	DET
gujaf-59	114	11	variables	variable	NOUN
gujaf-59	114	12	used	use	VERB
gujaf-59	114	13	in	in	ADP
gujaf-59	114	14	this	this	DET
gujaf-59	114	15	study	study	NOUN
gujaf-59	114	16	were	be	AUX
gujaf-59	114	17	positively	positively	ADV
gujaf-59	114	18	influenced	influence	VERB
gujaf-59	114	19	the	the	DET
gujaf-59	114	20	degree	degree	NOUN
gujaf-59	114	21	of	of	ADP
gujaf-59	114	22	voluntary	voluntary	ADJ
gujaf-59	114	23	disclosure	disclosure	NOUN
gujaf-59	114	24	of	of	ADP
gujaf-59	114	25	listed	list	VERB
gujaf-59	114	26	firms	firm	NOUN
gujaf-59	114	27	in	in	ADP
gujaf-59	114	28	india	india	PROPN
gujaf-59	114	29	.	.	PUNCT
gujaf-59	115	1	however	however	ADV
gujaf-59	115	2	,	,	PUNCT
gujaf-59	115	3	the	the	DET
gujaf-59	115	4	level	level	NOUN
gujaf-59	115	5	of	of	ADP
gujaf-59	115	6	firm	firm	ADJ
gujaf-59	115	7	profit	profit	NOUN
gujaf-59	115	8	and	and	CCONJ
gujaf-59	115	9	age	age	NOUN
gujaf-59	115	10	of	of	ADP
gujaf-59	115	11	the	the	DET
gujaf-59	115	12	firm	firm	NOUN
gujaf-59	115	13	were	be	AUX
gujaf-59	115	14	significant	significant	ADJ
gujaf-59	115	15	with	with	ADP
gujaf-59	115	16	the	the	DET
gujaf-59	115	17	disclosure	disclosure	NOUN
gujaf-59	115	18	level	level	NOUN
gujaf-59	115	19	.	.	PUNCT
gujaf-59	116	1	the	the	DET
gujaf-59	116	2	study	study	NOUN
gujaf-59	116	3	is	be	AUX
gujaf-59	116	4	criticized	criticize	VERB
gujaf-59	116	5	by	by	ADP
gujaf-59	116	6	not	not	PART
gujaf-59	116	7	capturing	capture	VERB
gujaf-59	116	8	theoretical	theoretical	ADJ
gujaf-59	116	9	under	under	ADP
gujaf-59	116	10	pinning	pin	VERB
gujaf-59	116	11	the	the	DET
gujaf-59	116	12	study	study	NOUN
gujaf-59	116	13	and	and	CCONJ
gujaf-59	116	14	the	the	DET
gujaf-59	116	15	robust	robust	ADJ
gujaf-59	116	16	regression	regression	NOUN
gujaf-59	116	17	test	test	NOUN
gujaf-59	116	18	was	be	AUX
gujaf-59	116	19	also	also	ADV
gujaf-59	116	20	missing	miss	VERB
gujaf-59	116	21	.	.	PUNCT
gujaf-59	117	1	2.2	2.2	NUM
gujaf-59	117	2	theoretical	theoretical	ADJ
gujaf-59	117	3	framework	framework	NOUN
gujaf-59	117	4	and	and	CCONJ
gujaf-59	117	5	model	model	NOUN
gujaf-59	117	6	build	build	VERB
gujaf-59	117	7	-	-	PUNCT
gujaf-59	117	8	up	up	NOUN
gujaf-59	117	9	this	this	DET
gujaf-59	117	10	research	research	NOUN
gujaf-59	117	11	was	be	AUX
gujaf-59	117	12	underpinned	underpin	VERB
gujaf-59	117	13	by	by	ADP
gujaf-59	117	14	agency	agency	NOUN
gujaf-59	117	15	and	and	CCONJ
gujaf-59	117	16	positive	positive	ADJ
gujaf-59	117	17	financial	financial	ADJ
gujaf-59	117	18	/	/	SYM
gujaf-59	117	19	accounting	accounting	NOUN
gujaf-59	117	20	theory	theory	NOUN
gujaf-59	117	21	.	.	PUNCT
gujaf-59	118	1	given	give	VERB
gujaf-59	118	2	that	that	SCONJ
gujaf-59	118	3	firms‟	firms‟	NOUN
gujaf-59	118	4	financial	financial	ADJ
gujaf-59	118	5	statement	statement	NOUN
gujaf-59	118	6	is	be	AUX
gujaf-59	118	7	required	require	VERB
gujaf-59	118	8	statutorily	statutorily	ADV
gujaf-59	118	9	at	at	ADP
gujaf-59	118	10	the	the	DET
gujaf-59	118	11	end	end	NOUN
gujaf-59	118	12	of	of	ADP
gujaf-59	118	13	every	every	DET
gujaf-59	118	14	accounting	accounting	NOUN
gujaf-59	118	15	period	period	NOUN
gujaf-59	118	16	(	(	PUNCT
gujaf-59	118	17	frcn	frcn	NOUN
gujaf-59	118	18	2011	2011	NUM
gujaf-59	118	19	)	)	PUNCT
gujaf-59	118	20	and	and	CCONJ
gujaf-59	118	21	voluntary	voluntary	ADJ
gujaf-59	118	22	information	information	NOUN
gujaf-59	118	23	disclosure	disclosure	NOUN
gujaf-59	118	24	is	be	AUX
gujaf-59	118	25	disclosed	disclose	VERB
gujaf-59	118	26	at	at	ADP
gujaf-59	118	27	the	the	DET
gujaf-59	118	28	discretion	discretion	NOUN
gujaf-59	118	29	of	of	ADP
gujaf-59	118	30	management	management	NOUN
gujaf-59	118	31	to	to	PART
gujaf-59	118	32	achieve	achieve	VERB
gujaf-59	118	33	a	a	DET
gujaf-59	118	34	given	give	VERB
gujaf-59	118	35	desired	desire	VERB
gujaf-59	118	36	results	result	NOUN
gujaf-59	118	37	and	and	CCONJ
gujaf-59	118	38	mitigate	mitigate	VERB
gujaf-59	118	39	against	against	ADP
gujaf-59	118	40	agency	agency	NOUN
gujaf-59	118	41	conflict	conflict	NOUN
gujaf-59	118	42	and	and	CCONJ
gujaf-59	118	43	information	information	NOUN
gujaf-59	118	44	irregularity	irregularity	NOUN
gujaf-59	118	45	among	among	ADP
gujaf-59	118	46	the	the	DET
gujaf-59	118	47	firm	firm	ADJ
gujaf-59	118	48	management	management	NOUN
gujaf-59	118	49	and	and	CCONJ
gujaf-59	118	50	their	their	PRON
gujaf-59	118	51	various	various	ADJ
gujaf-59	118	52	stakeholders	stakeholder	NOUN
gujaf-59	118	53	.	.	PUNCT
gujaf-59	119	1	consequently	consequently	ADV
gujaf-59	119	2	,	,	PUNCT
gujaf-59	119	3	to	to	PART
gujaf-59	119	4	measure	measure	VERB
gujaf-59	119	5	the	the	DET
gujaf-59	119	6	quality	quality	NOUN
gujaf-59	119	7	of	of	ADP
gujaf-59	119	8	discretionary	discretionary	ADJ
gujaf-59	119	9	release	release	NOUN
gujaf-59	119	10	information	information	NOUN
gujaf-59	119	11	the	the	DET
gujaf-59	119	12	study	study	NOUN
gujaf-59	119	13	hypothesized	hypothesize	VERB
gujaf-59	119	14	that	that	SCONJ
gujaf-59	119	15	voluntary	voluntary	ADJ
gujaf-59	119	16	disclosure	disclosure	NOUN
gujaf-59	119	17	feature	feature	NOUN
gujaf-59	119	18	as	as	ADP
gujaf-59	119	19	the	the	DET
gujaf-59	119	20	role	role	NOUN
gujaf-59	119	21	of	of	ADP
gujaf-59	119	22	firm	firm	ADJ
gujaf-59	119	23	attributes	attribute	NOUN
gujaf-59	119	24	.	.	PUNCT
gujaf-59	120	1	these	these	DET
gujaf-59	120	2	firm	firm	ADJ
gujaf-59	120	3	attributes	attribute	NOUN
gujaf-59	120	4	are	be	AUX
gujaf-59	120	5	those	those	DET
gujaf-59	120	6	motivating	motivate	VERB
gujaf-59	120	7	variables	variable	NOUN
gujaf-59	120	8	that	that	PRON
gujaf-59	120	9	are	be	AUX
gujaf-59	120	10	moderately	moderately	ADV
gujaf-59	120	11	close	close	ADJ
gujaf-59	120	12	at	at	ADP
gujaf-59	120	13	firms‟	firms‟	NOUN
gujaf-59	120	14	level	level	NOUN
gujaf-59	120	15	at	at	ADP
gujaf-59	120	16	a	a	DET
gujaf-59	120	17	point	point	NOUN
gujaf-59	120	18	in	in	ADP
gujaf-59	120	19	time	time	NOUN
gujaf-59	120	20	.	.	PUNCT
gujaf-59	121	1	nevertheless	nevertheless	ADV
gujaf-59	121	2	,	,	PUNCT
gujaf-59	121	3	the	the	DET
gujaf-59	121	4	study	study	NOUN
gujaf-59	121	5	further	far	ADV
gujaf-59	121	6	sub	sub	VERB
gujaf-59	121	7	-	-	VERB
gujaf-59	121	8	divided	divide	VERB
gujaf-59	121	9	the	the	DET
gujaf-59	121	10	attributes	attribute	NOUN
gujaf-59	121	11	used	use	VERB
gujaf-59	121	12	into	into	ADP
gujaf-59	121	13	organization	organization	NOUN
gujaf-59	121	14	(	(	PUNCT
gujaf-59	121	15	firm	firm	ADJ
gujaf-59	121	16	size	size	NOUN
gujaf-59	121	17	,	,	PUNCT
gujaf-59	121	18	firm	firm	ADJ
gujaf-59	121	19	age	age	NOUN
gujaf-59	121	20	,	,	PUNCT
gujaf-59	121	21	and	and	CCONJ
gujaf-59	121	22	ict	ict	PROPN
gujaf-59	121	23	)	)	PUNCT
gujaf-59	121	24	and	and	CCONJ
gujaf-59	121	25	performance	performance	NOUN
gujaf-59	121	26	variables	variable	NOUN
gujaf-59	121	27	(	(	PUNCT
gujaf-59	121	28	leverage	leverage	NOUN
gujaf-59	121	29	,	,	PUNCT
gujaf-59	121	30	profitability	profitability	NOUN
gujaf-59	121	31	and	and	CCONJ
gujaf-59	121	32	liquidity	liquidity	NOUN
gujaf-59	121	33	)	)	PUNCT
gujaf-59	121	34	.	.	PUNCT
gujaf-59	122	1	the	the	DET
gujaf-59	122	2	first	first	ADJ
gujaf-59	122	3	three	three	NUM
gujaf-59	122	4	proxies	proxy	NOUN
gujaf-59	122	5	are	be	AUX
gujaf-59	122	6	firms‟	firms‟	X
gujaf-59	122	7	structure	structure	NOUN
gujaf-59	122	8	variables	variable	NOUN
gujaf-59	122	9	while	while	SCONJ
gujaf-59	122	10	the	the	DET
gujaf-59	122	11	last	last	ADJ
gujaf-59	122	12	ones	one	NOUN
gujaf-59	122	13	are	be	AUX
gujaf-59	122	14	the	the	DET
gujaf-59	122	15	routine	routine	ADJ
gujaf-59	122	16	(	(	PUNCT
gujaf-59	122	17	performance	performance	NOUN
gujaf-59	122	18	)	)	PUNCT
gujaf-59	122	19	variables	variable	NOUN
gujaf-59	122	20	.	.	PUNCT
gujaf-59	123	1	voluntary	voluntary	ADJ
gujaf-59	123	2	disclosure	disclosure	NOUN
gujaf-59	123	3	value	value	NOUN
gujaf-59	123	4	is	be	AUX
gujaf-59	123	5	viewed	view	VERB
gujaf-59	123	6	as	as	ADP
gujaf-59	123	7	a	a	DET
gujaf-59	123	8	function	function	NOUN
gujaf-59	123	9	of	of	ADP
gujaf-59	123	10	organization	organization	NOUN
gujaf-59	123	11	variables	variable	NOUN
gujaf-59	123	12	can	can	AUX
gujaf-59	123	13	be	be	AUX
gujaf-59	123	14	econometrically	econometrically	ADV
gujaf-59	123	15	be	be	AUX
gujaf-59	123	16	computed	compute	VERB
gujaf-59	123	17	:	:	PUNCT
gujaf-59	123	18	vdi	vdi	NOUN
gujaf-59	123	19	=	=	SYM
gujaf-59	123	20	f(fsiz	f(fsiz	ADJ
gujaf-59	123	21	,	,	PUNCT
gujaf-59	123	22	fage	fage	NOUN
gujaf-59	123	23	,	,	PUNCT
gujaf-59	123	24	and	and	CCONJ
gujaf-59	123	25	ict	ict	PROPN
gujaf-59	123	26	)	)	PUNCT
gujaf-59	123	27	....................................	....................................	PUNCT
gujaf-59	124	1	(	(	PUNCT
gujaf-59	124	2	i	i	NOUN
gujaf-59	124	3	)	)	PUNCT
gujaf-59	124	4	gusau	gusau	ADJ
gujaf-59	124	5	journal	journal	NOUN
gujaf-59	124	6	of	of	ADP
gujaf-59	124	7	accounting	accounting	NOUN
gujaf-59	124	8	and	and	CCONJ
gujaf-59	124	9	finance	finance	NOUN
gujaf-59	124	10	,	,	PUNCT
gujaf-59	124	11	vol	vol	NOUN
gujaf-59	124	12	.	.	PROPN
gujaf-59	124	13	2	2	NUM
gujaf-59	124	14	,	,	PUNCT
gujaf-59	124	15	issue	issue	NOUN
gujaf-59	124	16	1	1	NUM
gujaf-59	124	17	,	,	PUNCT
gujaf-59	124	18	april	april	PROPN
gujaf-59	124	19	,	,	PUNCT
gujaf-59	124	20	2021	2021	NUM
gujaf-59	124	21	8	8	NUM
gujaf-59	124	22	furthermore	furthermore	ADV
gujaf-59	124	23	,	,	PUNCT
gujaf-59	124	24	the	the	DET
gujaf-59	124	25	firm	firm	ADJ
gujaf-59	124	26	performance	performance	NOUN
gujaf-59	124	27	attributes	attribute	NOUN
gujaf-59	124	28	which	which	PRON
gujaf-59	124	29	can	can	AUX
gujaf-59	124	30	result	result	VERB
gujaf-59	124	31	on	on	ADP
gujaf-59	124	32	the	the	DET
gujaf-59	124	33	disclosure	disclosure	NOUN
gujaf-59	124	34	of	of	ADP
gujaf-59	124	35	voluntary	voluntary	ADJ
gujaf-59	124	36	information	information	NOUN
gujaf-59	124	37	as	as	SCONJ
gujaf-59	124	38	explained	explain	VERB
gujaf-59	124	39	by	by	ADP
gujaf-59	124	40	agency	agency	NOUN
gujaf-59	124	41	theory	theory	NOUN
gujaf-59	124	42	that	that	PRON
gujaf-59	124	43	give	give	VERB
gujaf-59	124	44	managers	manager	NOUN
gujaf-59	124	45	power	power	NOUN
gujaf-59	124	46	to	to	PART
gujaf-59	124	47	shoulder	shoulder	VERB
gujaf-59	124	48	accounting	accounting	NOUN
gujaf-59	124	49	choice	choice	NOUN
gujaf-59	124	50	in	in	ADP
gujaf-59	124	51	an	an	DET
gujaf-59	124	52	efficient	efficient	ADJ
gujaf-59	124	53	manner	manner	NOUN
gujaf-59	124	54	to	to	PART
gujaf-59	124	55	maximized	maximize	VERB
gujaf-59	124	56	the	the	DET
gujaf-59	124	57	firm	firm	ADJ
gujaf-59	124	58	value	value	NOUN
gujaf-59	124	59	to	to	ADP
gujaf-59	124	60	other	other	ADJ
gujaf-59	124	61	stakeholders	stakeholder	NOUN
gujaf-59	124	62	.	.	PUNCT
gujaf-59	125	1	voluntary	voluntary	ADJ
gujaf-59	125	2	information	information	NOUN
gujaf-59	125	3	disclosure	disclosure	NOUN
gujaf-59	125	4	is	be	AUX
gujaf-59	125	5	said	say	VERB
gujaf-59	125	6	to	to	PART
gujaf-59	125	7	be	be	AUX
gujaf-59	125	8	function	function	NOUN
gujaf-59	125	9	of	of	ADP
gujaf-59	125	10	performance	performance	NOUN
gujaf-59	125	11	attributes	attribute	NOUN
gujaf-59	125	12	.	.	PUNCT
gujaf-59	126	1	this	this	PRON
gujaf-59	126	2	is	be	AUX
gujaf-59	126	3	also	also	ADV
gujaf-59	126	4	shows	show	NOUN
gujaf-59	126	5	econometrically	econometrically	ADV
gujaf-59	126	6	:	:	PUNCT
gujaf-59	126	7	vdi	vdi	PROPN
gujaf-59	126	8	=	=	SYM
gujaf-59	126	9	f	f	PROPN
gujaf-59	126	10	(	(	PUNCT
gujaf-59	126	11	levg	levg	PROPN
gujaf-59	126	12	,	,	PUNCT
gujaf-59	126	13	prof	prof	NOUN
gujaf-59	126	14	.	.	PROPN
gujaf-59	126	15	,	,	PUNCT
gujaf-59	126	16	and	and	CCONJ
gujaf-59	126	17	liqd	liqd	NOUN
gujaf-59	126	18	.	.	PUNCT
gujaf-59	126	19	,	,	PUNCT
gujaf-59	126	20	.........................................	.........................................	PUNCT
gujaf-59	127	1	(	(	PUNCT
gujaf-59	127	2	ii	ii	X
gujaf-59	127	3	)	)	PUNCT
gujaf-59	127	4	the	the	DET
gujaf-59	127	5	harmonization	harmonization	NOUN
gujaf-59	127	6	of	of	ADP
gujaf-59	127	7	structure	structure	NOUN
gujaf-59	127	8	and	and	CCONJ
gujaf-59	127	9	the	the	DET
gujaf-59	127	10	performance	performance	NOUN
gujaf-59	127	11	variables	variable	NOUN
gujaf-59	127	12	are	be	AUX
gujaf-59	127	13	characteristics	characteristic	NOUN
gujaf-59	127	14	which	which	PRON
gujaf-59	127	15	can	can	AUX
gujaf-59	127	16	influence	influence	VERB
gujaf-59	127	17	voluntary	voluntary	ADJ
gujaf-59	127	18	disclosure	disclosure	NOUN
gujaf-59	127	19	as	as	SCONJ
gujaf-59	127	20	explained	explain	VERB
gujaf-59	127	21	by	by	ADP
gujaf-59	127	22	the	the	DET
gujaf-59	127	23	positive	positive	ADJ
gujaf-59	127	24	financial	financial	ADJ
gujaf-59	127	25	/	/	SYM
gujaf-59	127	26	accounting	accounting	NOUN
gujaf-59	127	27	theory	theory	NOUN
gujaf-59	127	28	.	.	PUNCT
gujaf-59	128	1	the	the	DET
gujaf-59	128	2	theory	theory	NOUN
gujaf-59	128	3	is	be	AUX
gujaf-59	128	4	based	base	VERB
gujaf-59	128	5	on	on	ADP
gujaf-59	128	6	company	company	NOUN
gujaf-59	128	7	accounting	accounting	NOUN
gujaf-59	128	8	choices	choice	NOUN
gujaf-59	128	9	and	and	CCONJ
gujaf-59	128	10	choices	choice	NOUN
gujaf-59	128	11	in	in	ADP
gujaf-59	128	12	relation	relation	NOUN
gujaf-59	128	13	to	to	PART
gujaf-59	128	14	firm	firm	VERB
gujaf-59	128	15	attributes	attribute	NOUN
gujaf-59	128	16	,	,	PUNCT
gujaf-59	128	17	such	such	ADJ
gujaf-59	128	18	as	as	ADP
gujaf-59	128	19	firm	firm	ADJ
gujaf-59	128	20	size	size	NOUN
gujaf-59	128	21	,	,	PUNCT
gujaf-59	128	22	firm	firm	ADJ
gujaf-59	128	23	age	age	NOUN
gujaf-59	128	24	,	,	PUNCT
gujaf-59	128	25	leverage	leverage	NOUN
gujaf-59	128	26	,	,	PUNCT
gujaf-59	128	27	liquidity	liquidity	NOUN
gujaf-59	128	28	among	among	ADP
gujaf-59	128	29	others	other	NOUN
gujaf-59	128	30	.	.	PUNCT
gujaf-59	129	1	therefore	therefore	ADV
gujaf-59	129	2	,	,	PUNCT
gujaf-59	129	3	voluntary	voluntary	ADJ
gujaf-59	129	4	disclosure	disclosure	NOUN
gujaf-59	129	5	is	be	AUX
gujaf-59	129	6	an	an	DET
gujaf-59	129	7	accounting	accounting	NOUN
gujaf-59	129	8	choice	choice	NOUN
gujaf-59	129	9	not	not	PART
gujaf-59	129	10	statutorily	statutorily	ADV
gujaf-59	129	11	required	require	VERB
gujaf-59	129	12	by	by	ADP
gujaf-59	129	13	law	law	NOUN
gujaf-59	129	14	and	and	CCONJ
gujaf-59	129	15	,	,	PUNCT
gujaf-59	129	16	yet	yet	ADV
gujaf-59	129	17	is	be	AUX
gujaf-59	129	18	captured	capture	VERB
gujaf-59	129	19	by	by	ADP
gujaf-59	129	20	quoted	quote	VERB
gujaf-59	129	21	consumer	consumer	NOUN
gujaf-59	129	22	goods	good	NOUN
gujaf-59	129	23	companies	company	NOUN
gujaf-59	129	24	in	in	ADP
gujaf-59	129	25	their	their	PRON
gujaf-59	129	26	financial	financial	ADJ
gujaf-59	129	27	statement	statement	NOUN
gujaf-59	129	28	.	.	PUNCT
gujaf-59	130	1	thus	thus	ADV
gujaf-59	130	2	,	,	PUNCT
gujaf-59	130	3	to	to	PART
gujaf-59	130	4	measure	measure	VERB
gujaf-59	130	5	it	it	PRON
gujaf-59	130	6	this	this	DET
gujaf-59	130	7	study	study	NOUN
gujaf-59	130	8	hypothesized	hypothesize	VERB
gujaf-59	130	9	that	that	SCONJ
gujaf-59	130	10	additional	additional	ADJ
gujaf-59	130	11	disclose	disclose	NOUN
gujaf-59	130	12	is	be	AUX
gujaf-59	130	13	a	a	DET
gujaf-59	130	14	function	function	NOUN
gujaf-59	130	15	of	of	ADP
gujaf-59	130	16	firm	firm	ADJ
gujaf-59	130	17	characteristics	characteristic	NOUN
gujaf-59	130	18	.	.	PUNCT
gujaf-59	131	1	watts	watts	PROPN
gujaf-59	131	2	and	and	CCONJ
gujaf-59	131	3	zimmerun	zimmerun	NOUN
gujaf-59	131	4	(	(	PUNCT
gujaf-59	131	5	1990	1990	NUM
gujaf-59	131	6	)	)	PUNCT
gujaf-59	131	7	argued	argue	VERB
gujaf-59	131	8	that	that	SCONJ
gujaf-59	131	9	the	the	DET
gujaf-59	131	10	range	range	NOUN
gujaf-59	131	11	of	of	ADP
gujaf-59	131	12	corporate	corporate	ADJ
gujaf-59	131	13	disclosures	disclosure	NOUN
gujaf-59	131	14	is	be	AUX
gujaf-59	131	15	correlated	correlate	VERB
gujaf-59	131	16	with	with	ADP
gujaf-59	131	17	firm	firm	ADJ
gujaf-59	131	18	attributes	attribute	NOUN
gujaf-59	131	19	.	.	PUNCT
gujaf-59	132	1	therefore	therefore	ADV
gujaf-59	132	2	,	,	PUNCT
gujaf-59	132	3	since	since	SCONJ
gujaf-59	132	4	additional	additional	ADJ
gujaf-59	132	5	disclosure	disclosure	NOUN
gujaf-59	132	6	of	of	ADP
gujaf-59	132	7	voluntary	voluntary	ADJ
gujaf-59	132	8	information	information	NOUN
gujaf-59	132	9	is	be	AUX
gujaf-59	132	10	the	the	DET
gujaf-59	132	11	harmonization	harmonization	NOUN
gujaf-59	132	12	of	of	ADP
gujaf-59	132	13	both	both	DET
gujaf-59	132	14	structure	structure	NOUN
gujaf-59	132	15	and	and	CCONJ
gujaf-59	132	16	performance	performance	NOUN
gujaf-59	132	17	characteristics	characteristic	NOUN
gujaf-59	132	18	.	.	PUNCT
gujaf-59	133	1	this	this	PRON
gujaf-59	133	2	is	be	AUX
gujaf-59	133	3	econometrically	econometrically	ADV
gujaf-59	133	4	represented	represent	VERB
gujaf-59	133	5	:	:	PUNCT
gujaf-59	133	6	vdi	vdi	NOUN
gujaf-59	133	7	=	=	SYM
gujaf-59	133	8	f(fsiz	f(fsiz	ADJ
gujaf-59	133	9	,	,	PUNCT
gujaf-59	133	10	fage	fage	NOUN
gujaf-59	133	11	,	,	PUNCT
gujaf-59	133	12	levg	levg	NOUN
gujaf-59	133	13	,	,	PUNCT
gujaf-59	133	14	prof	prof	NOUN
gujaf-59	133	15	,	,	PUNCT
gujaf-59	133	16	liqd	liqd	NOUN
gujaf-59	133	17	,	,	PUNCT
gujaf-59	133	18	and	and	CCONJ
gujaf-59	133	19	ict	ict	PROPN
gujaf-59	133	20	)	)	PUNCT
gujaf-59	133	21	........................	........................	PUNCT
gujaf-59	133	22	(	(	PUNCT
gujaf-59	133	23	iii	iii	NOUN
gujaf-59	133	24	)	)	PUNCT
gujaf-59	133	25	conclusively	conclusively	ADV
gujaf-59	133	26	,	,	PUNCT
gujaf-59	133	27	the	the	DET
gujaf-59	133	28	equation	equation	NOUN
gujaf-59	133	29	three	three	NUM
gujaf-59	133	30	above	above	ADV
gujaf-59	133	31	provided	provide	VERB
gujaf-59	133	32	the	the	DET
gujaf-59	133	33	avenue	avenue	NOUN
gujaf-59	133	34	of	of	ADP
gujaf-59	133	35	coming	come	VERB
gujaf-59	133	36	up	up	ADP
gujaf-59	133	37	with	with	ADP
gujaf-59	133	38	the	the	DET
gujaf-59	133	39	study	study	NOUN
gujaf-59	133	40	model	model	NOUN
gujaf-59	133	41	using	use	VERB
gujaf-59	133	42	multiple	multiple	ADJ
gujaf-59	133	43	regressions	regression	NOUN
gujaf-59	133	44	as	as	SCONJ
gujaf-59	133	45	adapted	adapt	VERB
gujaf-59	133	46	(	(	PUNCT
gujaf-59	133	47	hassan	hassan	PROPN
gujaf-59	133	48	&	&	CCONJ
gujaf-59	133	49	bello	bello	PROPN
gujaf-59	133	50	2013	2013	NUM
gujaf-59	133	51	)	)	PUNCT
gujaf-59	133	52	.	.	PUNCT
gujaf-59	134	1	the	the	DET
gujaf-59	134	2	comprehensive	comprehensive	ADJ
gujaf-59	134	3	equation	equation	NOUN
gujaf-59	134	4	is	be	AUX
gujaf-59	134	5	depicted	depict	VERB
gujaf-59	134	6	as	as	ADP
gujaf-59	134	7	:	:	PUNCT
gujaf-59	134	8	vdiit	vdiit	NOUN
gujaf-59	134	9	=	=	SYM
gujaf-59	134	10	α0	α0	ADJ
gujaf-59	134	11	+	+	CCONJ
gujaf-59	134	12	β1(fsiz)it	β1(fsiz)it	PROPN
gujaf-59	135	1	+	+	CCONJ
gujaf-59	135	2	β2(fage)it	β2(fage)it	PROPN
gujaf-59	135	3	+	+	PROPN
gujaf-59	135	4	β3(levg)it	β3(levg)it	PROPN
gujaf-59	135	5	+	+	CCONJ
gujaf-59	135	6	β4(prof)it	β4(prof)it	PUNCT
gujaf-59	135	7	+	+	CCONJ
gujaf-59	135	8	β5(liqd)it	β5(liqd)it	PUNCT
gujaf-59	135	9	+	+	NUM
gujaf-59	135	10	β6(ict)it	β6(ict)it	PUNCT
gujaf-59	136	1	+	+	ADP
gujaf-59	136	2	ɛ	ɛ	X
gujaf-59	136	3	it	it	PRON
gujaf-59	136	4	3	3	NUM
gujaf-59	136	5	.	.	PUNCT
gujaf-59	136	6	methodology	methodology	NOUN
gujaf-59	136	7	and	and	CCONJ
gujaf-59	136	8	robustness	robustness	NOUN
gujaf-59	136	9	tests	test	NOUN
gujaf-59	136	10	ex	ex	ADJ
gujaf-59	136	11	-	-	ADJ
gujaf-59	136	12	post	post	ADJ
gujaf-59	136	13	factor	factor	NOUN
gujaf-59	136	14	research	research	NOUN
gujaf-59	136	15	design	design	NOUN
gujaf-59	136	16	was	be	AUX
gujaf-59	136	17	adopted	adopt	VERB
gujaf-59	136	18	this	this	PRON
gujaf-59	136	19	is	be	AUX
gujaf-59	136	20	due	due	ADJ
gujaf-59	136	21	to	to	ADP
gujaf-59	136	22	the	the	DET
gujaf-59	136	23	fact	fact	NOUN
gujaf-59	136	24	that	that	SCONJ
gujaf-59	136	25	the	the	DET
gujaf-59	136	26	data	datum	NOUN
gujaf-59	136	27	were	be	AUX
gujaf-59	136	28	obtained	obtain	VERB
gujaf-59	136	29	from	from	ADP
gujaf-59	136	30	the	the	DET
gujaf-59	136	31	published	publish	VERB
gujaf-59	136	32	annual	annual	ADJ
gujaf-59	136	33	reports	report	NOUN
gujaf-59	136	34	and	and	CCONJ
gujaf-59	136	35	account	account	NOUN
gujaf-59	136	36	of	of	ADP
gujaf-59	136	37	the	the	DET
gujaf-59	136	38	firms	firm	NOUN
gujaf-59	136	39	under	under	ADP
gujaf-59	136	40	study	study	NOUN
gujaf-59	136	41	and	and	CCONJ
gujaf-59	136	42	it	it	PRON
gujaf-59	136	43	will	will	AUX
gujaf-59	136	44	allow	allow	VERB
gujaf-59	136	45	for	for	ADP
gujaf-59	136	46	testing	test	VERB
gujaf-59	136	47	the	the	DET
gujaf-59	136	48	influence	influence	NOUN
gujaf-59	136	49	of	of	ADP
gujaf-59	136	50	specific	specific	ADJ
gujaf-59	136	51	feature	feature	NOUN
gujaf-59	136	52	used	use	VERB
gujaf-59	136	53	on	on	ADP
gujaf-59	136	54	the	the	DET
gujaf-59	136	55	voluntary	voluntary	ADJ
gujaf-59	136	56	disclosure	disclosure	NOUN
gujaf-59	136	57	of	of	ADP
gujaf-59	136	58	information	information	NOUN
gujaf-59	136	59	of	of	ADP
gujaf-59	136	60	the	the	DET
gujaf-59	136	61	study	study	NOUN
gujaf-59	136	62	firms	firm	NOUN
gujaf-59	136	63	and	and	CCONJ
gujaf-59	136	64	allow	allow	VERB
gujaf-59	136	65	derivation	derivation	NOUN
gujaf-59	136	66	of	of	ADP
gujaf-59	136	67	inference	inference	NOUN
gujaf-59	136	68	on	on	ADP
gujaf-59	136	69	their	their	PRON
gujaf-59	136	70	relationships	relationship	NOUN
gujaf-59	136	71	.	.	PUNCT
gujaf-59	137	1	20	20	NUM
gujaf-59	137	2	quoted	quote	VERB
gujaf-59	137	3	consumer	consumer	NOUN
gujaf-59	137	4	goods	good	NOUN
gujaf-59	137	5	firms	firm	NOUN
gujaf-59	137	6	in	in	ADP
gujaf-59	137	7	the	the	DET
gujaf-59	137	8	nigerian	nigerian	ADJ
gujaf-59	137	9	stock	stock	NOUN
gujaf-59	137	10	exchange	exchange	PROPN
gujaf-59	137	11	as	as	SCONJ
gujaf-59	137	12	at	at	ADP
gujaf-59	137	13	31st	31st	NOUN
gujaf-59	137	14	december	december	PROPN
gujaf-59	137	15	2018	2018	NUM
gujaf-59	137	16	were	be	AUX
gujaf-59	137	17	considered	consider	VERB
gujaf-59	137	18	as	as	ADP
gujaf-59	137	19	population	population	NOUN
gujaf-59	137	20	of	of	ADP
gujaf-59	137	21	the	the	DET
gujaf-59	137	22	study	study	NOUN
gujaf-59	137	23	.	.	PUNCT
gujaf-59	138	1	15	15	NUM
gujaf-59	138	2	out	out	ADP
gujaf-59	138	3	of	of	ADP
gujaf-59	138	4	20	20	NUM
gujaf-59	138	5	quoted	quote	VERB
gujaf-59	138	6	consumer	consumer	NOUN
gujaf-59	138	7	goods	good	NOUN
gujaf-59	138	8	firms	firm	NOUN
gujaf-59	138	9	were	be	AUX
gujaf-59	138	10	used	use	VERB
gujaf-59	138	11	considered	consider	VERB
gujaf-59	138	12	as	as	ADP
gujaf-59	138	13	a	a	DET
gujaf-59	138	14	sample	sample	NOUN
gujaf-59	138	15	size	size	NOUN
gujaf-59	138	16	of	of	ADP
gujaf-59	138	17	the	the	DET
gujaf-59	138	18	study	study	NOUN
gujaf-59	138	19	which	which	PRON
gujaf-59	138	20	is	be	AUX
gujaf-59	138	21	arrived	arrive	VERB
gujaf-59	138	22	at	at	ADP
gujaf-59	138	23	using	use	VERB
gujaf-59	138	24	filter	filter	NOUN
gujaf-59	138	25	.	.	PUNCT
gujaf-59	139	1	the	the	DET
gujaf-59	139	2	robustness	robustness	NOUN
gujaf-59	139	3	tests	test	NOUN
gujaf-59	139	4	were	be	AUX
gujaf-59	139	5	conducted	conduct	VERB
gujaf-59	139	6	such	such	ADJ
gujaf-59	139	7	as	as	ADP
gujaf-59	139	8	(	(	PUNCT
gujaf-59	139	9	multicollinearity	multicollinearity	NOUN
gujaf-59	139	10	,	,	PUNCT
gujaf-59	139	11	heteroscedasticity	heteroscedasticity	NOUN
gujaf-59	139	12	,	,	PUNCT
gujaf-59	139	13	normality	normality	NOUN
gujaf-59	139	14	test	test	NOUN
gujaf-59	139	15	,	,	PUNCT
gujaf-59	139	16	and	and	CCONJ
gujaf-59	139	17	the	the	DET
gujaf-59	139	18	hausman	hausman	PROPN
gujaf-59	139	19	specification	specification	NOUN
gujaf-59	139	20	test	test	NOUN
gujaf-59	139	21	was	be	AUX
gujaf-59	139	22	conducted	conduct	VERB
gujaf-59	139	23	and	and	CCONJ
gujaf-59	139	24	suggested	suggest	VERB
gujaf-59	139	25	for	for	ADP
gujaf-59	139	26	fixed	fix	VERB
gujaf-59	139	27	effect	effect	NOUN
gujaf-59	139	28	within	within	ADP
gujaf-59	139	29	model	model	NOUN
gujaf-59	139	30	)	)	PUNCT
gujaf-59	139	31	.	.	PUNCT
gujaf-59	140	1	however	however	ADV
gujaf-59	140	2	,	,	PUNCT
gujaf-59	140	3	the	the	DET
gujaf-59	140	4	findings	finding	NOUN
gujaf-59	140	5	reveal	reveal	VERB
gujaf-59	140	6	absence	absence	NOUN
gujaf-59	140	7	of	of	ADP
gujaf-59	140	8	multicolinearity	multicolinearity	NOUN
gujaf-59	140	9	as	as	ADP
gujaf-59	140	10	evidence	evidence	NOUN
gujaf-59	140	11	from	from	ADP
gujaf-59	140	12	vif	vif	NOUN
gujaf-59	140	13	being	be	AUX
gujaf-59	140	14	less	less	ADJ
gujaf-59	140	15	than	than	ADP
gujaf-59	140	16	10	10	NUM
gujaf-59	140	17	and	and	CCONJ
gujaf-59	140	18	the	the	DET
gujaf-59	140	19	tolerance	tolerance	NOUN
gujaf-59	140	20	being	be	AUX
gujaf-59	140	21	greater	great	ADJ
gujaf-59	140	22	than	than	ADP
gujaf-59	140	23	0.1	0.1	NUM
gujaf-59	140	24	(	(	PUNCT
gujaf-59	140	25	gujurati	gujurati	PROPN
gujaf-59	140	26	&	&	CCONJ
gujaf-59	140	27	porter	porter	NOUN
gujaf-59	140	28	2009	2009	NUM
gujaf-59	140	29	)	)	PUNCT
gujaf-59	140	30	.	.	PUNCT
gujaf-59	141	1	furthermore	furthermore	ADV
gujaf-59	141	2	,	,	PUNCT
gujaf-59	141	3	the	the	DET
gujaf-59	141	4	result	result	NOUN
gujaf-59	141	5	shows	show	VERB
gujaf-59	141	6	the	the	DET
gujaf-59	141	7	absence	absence	NOUN
gujaf-59	141	8	of	of	ADP
gujaf-59	141	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-59	141	10	chi2	chi2	NOUN
gujaf-59	141	11	(	(	PUNCT
gujaf-59	141	12	1	1	NUM
gujaf-59	141	13	)	)	PUNCT
gujaf-59	141	14	of	of	ADP
gujaf-59	141	15	0.25	0.25	NUM
gujaf-59	141	16	and	and	CCONJ
gujaf-59	141	17	the	the	DET
gujaf-59	141	18	probability	probability	NOUN
gujaf-59	141	19	>	>	X
gujaf-59	141	20	chi2	chi2	NOUN
gujaf-59	141	21	=	=	NOUN
gujaf-59	141	22	0.62	0.62	NUM
gujaf-59	141	23	which	which	PRON
gujaf-59	141	24	is	be	AUX
gujaf-59	141	25	above	above	ADP
gujaf-59	141	26	5	5	NUM
gujaf-59	141	27	%	%	NOUN
gujaf-59	141	28	level	level	NOUN
gujaf-59	141	29	of	of	ADP
gujaf-59	141	30	significances	significance	NOUN
gujaf-59	141	31	(	(	PUNCT
gujaf-59	141	32	see	see	VERB
gujaf-59	141	33	appendice	appendice	NOUN
gujaf-59	141	34	a	a	PRON
gujaf-59	141	35	)	)	PUNCT
gujaf-59	141	36	.	.	PUNCT
gujaf-59	142	1	gusau	gusau	PROPN
gujaf-59	142	2	journal	journal	PROPN
gujaf-59	142	3	of	of	ADP
gujaf-59	142	4	accounting	accounting	NOUN
gujaf-59	142	5	and	and	CCONJ
gujaf-59	142	6	finance	finance	NOUN
gujaf-59	142	7	,	,	PUNCT
gujaf-59	142	8	vol	vol	NOUN
gujaf-59	142	9	.	.	PROPN
gujaf-59	142	10	2	2	NUM
gujaf-59	142	11	,	,	PUNCT
gujaf-59	142	12	issue	issue	NOUN
gujaf-59	142	13	1	1	NUM
gujaf-59	142	14	,	,	PUNCT
gujaf-59	142	15	april	april	PROPN
gujaf-59	142	16	,	,	PUNCT
gujaf-59	142	17	2021	2021	NUM
gujaf-59	142	18	9	9	NUM
gujaf-59	142	19	table	table	NOUN
gujaf-59	142	20	1	1	NUM
gujaf-59	142	21	:	:	PUNCT
gujaf-59	142	22	variables	variable	NOUN
gujaf-59	142	23	measurement	measurement	VERB
gujaf-59	142	24	variable	variable	ADJ
gujaf-59	142	25	measurement	measurement	PROPN
gujaf-59	142	26	sources	source	VERB
gujaf-59	142	27	voluntary	voluntary	ADJ
gujaf-59	142	28	disclosure	disclosure	NOUN
gujaf-59	142	29	measured	measure	VERB
gujaf-59	142	30	as	as	ADP
gujaf-59	142	31	an	an	DET
gujaf-59	142	32	index	index	NOUN
gujaf-59	142	33	,	,	PUNCT
gujaf-59	142	34	which	which	PRON
gujaf-59	142	35	indicates	indicate	VERB
gujaf-59	142	36	that	that	SCONJ
gujaf-59	142	37	for	for	ADP
gujaf-59	142	38	every	every	DET
gujaf-59	142	39	item	item	NOUN
gujaf-59	142	40	disclosed	disclose	VERB
gujaf-59	142	41	the	the	DET
gujaf-59	142	42	companies	company	NOUN
gujaf-59	142	43	will	will	AUX
gujaf-59	142	44	score	score	VERB
gujaf-59	142	45	(	(	PUNCT
gujaf-59	142	46	1	1	NUM
gujaf-59	142	47	)	)	PUNCT
gujaf-59	142	48	and	and	CCONJ
gujaf-59	142	49	(	(	PUNCT
gujaf-59	142	50	0	0	NUM
gujaf-59	142	51	)	)	PUNCT
gujaf-59	142	52	for	for	ADP
gujaf-59	142	53	undisclosed	undisclosed	ADJ
gujaf-59	142	54	item	item	NOUN
gujaf-59	142	55	in	in	ADP
gujaf-59	142	56	the	the	DET
gujaf-59	142	57	firm	firm	ADJ
gujaf-59	142	58	yearly	yearly	ADJ
gujaf-59	142	59	financial	financial	ADJ
gujaf-59	142	60	accounts	account	NOUN
gujaf-59	142	61	.	.	PUNCT
gujaf-59	143	1	then	then	ADV
gujaf-59	143	2	,	,	PUNCT
gujaf-59	143	3	the	the	DET
gujaf-59	143	4	total	total	ADJ
gujaf-59	143	5	disclose	disclose	NOUN
gujaf-59	143	6	item	item	NOUN
gujaf-59	143	7	is	be	AUX
gujaf-59	143	8	divided	divide	VERB
gujaf-59	143	9	by	by	ADP
gujaf-59	143	10	maximum	maximum	ADJ
gujaf-59	143	11	items	item	NOUN
gujaf-59	143	12	contains	contain	VERB
gujaf-59	143	13	in	in	ADP
gujaf-59	143	14	the	the	DET
gujaf-59	143	15	index	index	NOUN
gujaf-59	143	16	for	for	ADP
gujaf-59	143	17	each	each	DET
gujaf-59	143	18	firm	firm	NOUN
gujaf-59	143	19	express	express	VERB
gujaf-59	143	20	as	as	ADP
gujaf-59	143	21	ratio	ratio	NOUN
gujaf-59	143	22	.	.	PUNCT
gujaf-59	144	1	cooke	cooke	PROPN
gujaf-59	144	2	(	(	PUNCT
gujaf-59	144	3	1989	1989	NUM
gujaf-59	144	4	)	)	PUNCT
gujaf-59	144	5	;	;	PUNCT
gujaf-59	144	6	ibrahim	ibrahim	PROPN
gujaf-59	144	7	(	(	PUNCT
gujaf-59	144	8	2014	2014	NUM
gujaf-59	144	9	)	)	PUNCT
gujaf-59	144	10	and	and	CCONJ
gujaf-59	144	11	albitar	albitar	PROPN
gujaf-59	144	12	(	(	PUNCT
gujaf-59	144	13	2015	2015	NUM
gujaf-59	144	14	)	)	PUNCT
gujaf-59	144	15	.	.	PUNCT
gujaf-59	145	1	firm	firm	ADJ
gujaf-59	145	2	size	size	NOUN
gujaf-59	145	3	logarithm	logarithm	NOUN
gujaf-59	145	4	of	of	ADP
gujaf-59	145	5	total	total	ADJ
gujaf-59	145	6	assets	asset	NOUN
gujaf-59	145	7	measured	measure	VERB
gujaf-59	145	8	as	as	ADP
gujaf-59	145	9	book	book	NOUN
gujaf-59	145	10	value	value	NOUN
gujaf-59	145	11	of	of	ADP
gujaf-59	145	12	non	non	ADJ
gujaf-59	145	13	-	-	ADJ
gujaf-59	145	14	current	current	ADJ
gujaf-59	145	15	assets	asset	NOUN
gujaf-59	145	16	plus	plus	CCONJ
gujaf-59	145	17	current	current	ADJ
gujaf-59	145	18	assets	asset	NOUN
gujaf-59	145	19	churumathi	churumathi	PROPN
gujaf-59	145	20	&	&	CCONJ
gujaf-59	145	21	ramesh	ramesh	PROPN
gujaf-59	145	22	(	(	PUNCT
gujaf-59	145	23	2015	2015	NUM
gujaf-59	145	24	)	)	PUNCT
gujaf-59	145	25	;	;	PUNCT
gujaf-59	145	26	abeywardana	abeywardana	PROPN
gujaf-59	145	27	&	&	CCONJ
gujaf-59	145	28	panditharathma	panditharathma	PROPN
gujaf-59	145	29	(	(	PUNCT
gujaf-59	145	30	2016	2016	NUM
gujaf-59	145	31	)	)	PUNCT
gujaf-59	145	32	and	and	CCONJ
gujaf-59	145	33	das	das	PROPN
gujaf-59	145	34	(	(	PUNCT
gujaf-59	145	35	2017	2017	NUM
gujaf-59	145	36	)	)	PUNCT
gujaf-59	145	37	firm	firm	ADJ
gujaf-59	145	38	age	age	NOUN
gujaf-59	145	39	computed	compute	VERB
gujaf-59	145	40	as	as	ADP
gujaf-59	145	41	the	the	DET
gujaf-59	145	42	listing	listing	NOUN
gujaf-59	145	43	years	year	NOUN
gujaf-59	145	44	of	of	ADP
gujaf-59	145	45	the	the	DET
gujaf-59	145	46	companies	company	NOUN
gujaf-59	145	47	ofoegbu	ofoegbu	VERB
gujaf-59	145	48	&	&	CCONJ
gujaf-59	145	49	odoemelam	odoemelam	PROPN
gujaf-59	145	50	(	(	PUNCT
gujaf-59	145	51	2018	2018	NUM
gujaf-59	145	52	)	)	PUNCT
gujaf-59	145	53	;	;	PUNCT
gujaf-59	145	54	das	das	PROPN
gujaf-59	145	55	(	(	PUNCT
gujaf-59	145	56	2017	2017	NUM
gujaf-59	145	57	)	)	PUNCT
gujaf-59	145	58	and	and	CCONJ
gujaf-59	145	59	abeywardana	abeywardana	PROPN
gujaf-59	145	60	&	&	CCONJ
gujaf-59	145	61	panditharathma	panditharathma	PROPN
gujaf-59	145	62	(	(	PUNCT
gujaf-59	145	63	2016	2016	NUM
gujaf-59	145	64	)	)	PUNCT
gujaf-59	145	65	leverage	leverage	NOUN
gujaf-59	145	66	debt	debt	NOUN
gujaf-59	145	67	/	/	SYM
gujaf-59	145	68	equity	equity	NOUN
gujaf-59	145	69	or	or	CCONJ
gujaf-59	145	70	total	total	ADJ
gujaf-59	145	71	liability	liability	NOUN
gujaf-59	145	72	/	/	SYM
gujaf-59	145	73	total	total	ADJ
gujaf-59	145	74	assets	asset	NOUN
gujaf-59	145	75	hawashe(2013);bhayani(2012	hawashe(2013);bhayani(2012	NOUN
gujaf-59	145	76	)	)	PUNCT
gujaf-59	145	77	and	and	CCONJ
gujaf-59	145	78	rabiu	rabiu	PROPN
gujaf-59	145	79	&	&	CCONJ
gujaf-59	145	80	ibrahim	ibrahim	PROPN
gujaf-59	145	81	(	(	PUNCT
gujaf-59	145	82	2017	2017	NUM
gujaf-59	145	83	)	)	PUNCT
gujaf-59	145	84	profitability	profitability	NOUN
gujaf-59	145	85	roa	roa	NOUN
gujaf-59	145	86	measured	measure	VERB
gujaf-59	145	87	as	as	ADP
gujaf-59	145	88	the	the	DET
gujaf-59	145	89	net	net	ADJ
gujaf-59	145	90	profit	profit	NOUN
gujaf-59	145	91	after	after	ADP
gujaf-59	145	92	tax/	tax/	PROPN
gujaf-59	145	93	total	total	ADJ
gujaf-59	145	94	asset	asset	NOUN
gujaf-59	145	95	ogwe	ogwe	NOUN
gujaf-59	145	96	(	(	PUNCT
gujaf-59	145	97	2014	2014	NUM
gujaf-59	145	98	)	)	PUNCT
gujaf-59	145	99	;	;	PUNCT
gujaf-59	145	100	balgacem	balgacem	PROPN
gujaf-59	145	101	&	&	CCONJ
gujaf-59	145	102	umri	umri	PROPN
gujaf-59	145	103	(	(	PUNCT
gujaf-59	145	104	2014	2014	NUM
gujaf-59	145	105	)	)	PUNCT
gujaf-59	145	106	;	;	PUNCT
gujaf-59	145	107	monday	monday	PROPN
gujaf-59	145	108	and	and	CCONJ
gujaf-59	145	109	nancy	nancy	PROPN
gujaf-59	145	110	(	(	PUNCT
gujaf-59	145	111	2016	2016	NUM
gujaf-59	145	112	)	)	PUNCT
gujaf-59	145	113	liquidity	liquidity	NOUN
gujaf-59	145	114	current	current	ADJ
gujaf-59	145	115	asset	asset	NOUN
gujaf-59	145	116	/	/	SYM
gujaf-59	145	117	current	current	ADJ
gujaf-59	145	118	liability	liability	NOUN
gujaf-59	145	119	alfraih	alfraih	NOUN
gujaf-59	145	120	&	&	CCONJ
gujaf-59	145	121	almutawa	almutawa	PROPN
gujaf-59	145	122	(	(	PUNCT
gujaf-59	145	123	(	(	PUNCT
gujaf-59	145	124	2014	2014	NUM
gujaf-59	145	125	)	)	PUNCT
gujaf-59	145	126	;	;	PUNCT
gujaf-59	145	127	albitar	albitar	X
gujaf-59	145	128	(	(	PUNCT
gujaf-59	145	129	2015	2015	NUM
gujaf-59	145	130	)	)	PUNCT
gujaf-59	145	131	and	and	CCONJ
gujaf-59	145	132	das	das	PROPN
gujaf-59	145	133	(	(	PUNCT
gujaf-59	145	134	2017	2017	NUM
gujaf-59	145	135	)	)	PUNCT
gujaf-59	145	136	ict	ict	PROPN
gujaf-59	145	137	ict	ict	PROPN
gujaf-59	145	138	cost	cost	NOUN
gujaf-59	145	139	as	as	SCONJ
gujaf-59	145	140	measured	measure	VERB
gujaf-59	145	141	by	by	ADP
gujaf-59	145	142	its	its	PRON
gujaf-59	145	143	expenditure	expenditure	NOUN
gujaf-59	145	144	/	/	SYM
gujaf-59	145	145	total	total	NOUN
gujaf-59	145	146	asset	asset	NOUN
gujaf-59	145	147	muhammad	muhammad	PROPN
gujaf-59	145	148	,	,	PUNCT
gujaf-59	145	149	muhammad	muhammad	PROPN
gujaf-59	145	150	&	&	CCONJ
gujaf-59	145	151	sani	sani	PROPN
gujaf-59	145	152	(	(	PUNCT
gujaf-59	145	153	2013	2013	NUM
gujaf-59	145	154	)	)	PUNCT
gujaf-59	145	155	;	;	PUNCT
gujaf-59	145	156	nwanyanwu	nwanyanwu	PROPN
gujaf-59	145	157	(	(	PUNCT
gujaf-59	145	158	2016	2016	NUM
gujaf-59	145	159	)	)	PUNCT
gujaf-59	145	160	and	and	CCONJ
gujaf-59	145	161	yusuf	yusuf	PROPN
gujaf-59	145	162	(	(	PUNCT
gujaf-59	145	163	2018	2018	NUM
gujaf-59	145	164	)	)	PUNCT
gujaf-59	145	165	sources	source	NOUN
gujaf-59	145	166	:	:	PUNCT
gujaf-59	145	167	compiled	compile	VERB
gujaf-59	145	168	by	by	ADP
gujaf-59	145	169	the	the	DET
gujaf-59	145	170	author	author	NOUN
gujaf-59	145	171	,	,	PUNCT
gujaf-59	145	172	2019	2019	NUM
gujaf-59	145	173	4	4	NUM
gujaf-59	145	174	.	.	PUNCT
gujaf-59	145	175	result	result	NOUN
gujaf-59	145	176	and	and	CCONJ
gujaf-59	145	177	discussion	discussion	VERB
gujaf-59	145	178	the	the	DET
gujaf-59	145	179	regression	regression	NOUN
gujaf-59	145	180	results	result	VERB
gujaf-59	145	181	on	on	ADP
gujaf-59	145	182	the	the	DET
gujaf-59	145	183	effect	effect	NOUN
gujaf-59	145	184	of	of	ADP
gujaf-59	145	185	companies‟	companies‟	X
gujaf-59	145	186	specific	specific	ADJ
gujaf-59	145	187	attributes	attribute	NOUN
gujaf-59	145	188	and	and	CCONJ
gujaf-59	145	189	the	the	DET
gujaf-59	145	190	voluntary	voluntary	ADJ
gujaf-59	145	191	information	information	NOUN
gujaf-59	145	192	disclosure	disclosure	NOUN
gujaf-59	145	193	are	be	AUX
gujaf-59	145	194	as	as	SCONJ
gujaf-59	145	195	follows	follow	VERB
gujaf-59	145	196	:	:	PUNCT
gujaf-59	145	197	table	table	NOUN
gujaf-59	145	198	2	2	NUM
gujaf-59	145	199	:	:	PUNCT
gujaf-59	145	200	regression	regression	NOUN
gujaf-59	145	201	result	result	NOUN
gujaf-59	145	202	variables	variable	VERB
gujaf-59	145	203	beta	beta	ADJ
gujaf-59	145	204	coefficient	coefficient	NOUN
gujaf-59	145	205	t	t	PROPN
gujaf-59	145	206	-	-	PUNCT
gujaf-59	145	207	values	value	NOUN
gujaf-59	145	208	significant	significant	ADJ
gujaf-59	145	209	level	level	NOUN
gujaf-59	145	210	firm	firm	NOUN
gujaf-59	145	211	size	size	NOUN
gujaf-59	145	212	0.011	0.011	NUM
gujaf-59	145	213	1.49	1.49	NUM
gujaf-59	145	214	0.140	0.140	NUM
gujaf-59	145	215	firm	firm	ADJ
gujaf-59	145	216	age	age	NOUN
gujaf-59	145	217	0.014	0.014	NUM
gujaf-59	145	218	*	*	SYM
gujaf-59	145	219	10.34	10.34	NUM
gujaf-59	145	220	0.000	0.000	NUM
gujaf-59	145	221	leverage	leverage	NOUN
gujaf-59	145	222	0.062	0.062	NUM
gujaf-59	145	223	*	*	NOUN
gujaf-59	145	224	*	*	PROPN
gujaf-59	145	225	2.23	2.23	NUM
gujaf-59	145	226	0.027	0.027	NUM
gujaf-59	145	227	profitability	profitability	NOUN
gujaf-59	145	228	0.003	0.003	NUM
gujaf-59	145	229	0.02	0.02	NUM
gujaf-59	145	230	0.987	0.987	NUM
gujaf-59	145	231	liquidity	liquidity	NOUN
gujaf-59	145	232	-0.001	-0.001	NOUN
gujaf-59	145	233	-0.13	-0.13	NUM
gujaf-59	145	234	0.894	0.894	NUM
gujaf-59	145	235	ict	ict	PROPN
gujaf-59	145	236	0.037	0.037	NUM
gujaf-59	145	237	0.71	0.71	NUM
gujaf-59	145	238	0.477	0.477	NUM
gujaf-59	145	239	r2	r2	PROPN
gujaf-59	145	240	0.6382	0.6382	NUM
gujaf-59	145	241	f.	f.	PROPN
gujaf-59	145	242	statistics	statistics	PROPN
gujaf-59	145	243	37.93	37.93	NUM
gujaf-59	145	244	sig	sig	NOUN
gujaf-59	145	245	.	.	PUNCT
gujaf-59	146	1	0.000	0.000	NUM
gujaf-59	146	2	source	source	NOUN
gujaf-59	146	3	:	:	PUNCT
gujaf-59	146	4	stata	stata	VERB
gujaf-59	146	5	output	output	PROPN
gujaf-59	146	6	result	result	PROPN
gujaf-59	146	7	version	version	NOUN
gujaf-59	146	8	(	(	PUNCT
gujaf-59	146	9	15	15	NUM
gujaf-59	146	10	)	)	PUNCT
gujaf-59	146	11	note	note	NOUN
gujaf-59	146	12	:	:	PUNCT
gujaf-59	146	13	*	*	PUNCT
gujaf-59	146	14	*	*	PUNCT
gujaf-59	146	15	significant	significant	ADJ
gujaf-59	146	16	at	at	ADP
gujaf-59	146	17	5	5	NUM
gujaf-59	146	18	%	%	NOUN
gujaf-59	146	19	and	and	CCONJ
gujaf-59	146	20	*	*	NOUN
gujaf-59	146	21	significant	significant	ADJ
gujaf-59	146	22	at	at	ADP
gujaf-59	146	23	1	1	NUM
gujaf-59	146	24	%	%	NOUN
gujaf-59	146	25	it	it	PRON
gujaf-59	146	26	evident	evident	ADJ
gujaf-59	146	27	from	from	ADP
gujaf-59	146	28	table	table	NOUN
gujaf-59	146	29	4.0	4.0	NUM
gujaf-59	146	30	that	that	DET
gujaf-59	146	31	firm	firm	ADJ
gujaf-59	146	32	size	size	NOUN
gujaf-59	146	33	has	have	VERB
gujaf-59	146	34	a	a	DET
gujaf-59	146	35	positive	positive	ADJ
gujaf-59	146	36	coefficient	coefficient	NOUN
gujaf-59	146	37	of	of	ADP
gujaf-59	146	38	0.011	0.011	NUM
gujaf-59	146	39	and	and	CCONJ
gujaf-59	146	40	p	p	NOUN
gujaf-59	146	41	-	-	PUNCT
gujaf-59	146	42	value	value	NOUN
gujaf-59	146	43	of	of	ADP
gujaf-59	146	44	(	(	PUNCT
gujaf-59	146	45	0.140	0.140	NUM
gujaf-59	146	46	)	)	PUNCT
gujaf-59	146	47	on	on	ADP
gujaf-59	146	48	voluntary	voluntary	ADJ
gujaf-59	146	49	disclosure	disclosure	NOUN
gujaf-59	146	50	of	of	ADP
gujaf-59	146	51	information	information	NOUN
gujaf-59	146	52	(	(	PUNCT
gujaf-59	146	53	vdi	vdi	PROPN
gujaf-59	146	54	)	)	PUNCT
gujaf-59	146	55	which	which	PRON
gujaf-59	146	56	is	be	AUX
gujaf-59	146	57	not	not	PART
gujaf-59	146	58	significant	significant	ADJ
gujaf-59	146	59	level	level	NOUN
gujaf-59	146	60	of	of	ADP
gujaf-59	146	61	acceptance	acceptance	NOUN
gujaf-59	146	62	.	.	PUNCT
gujaf-59	147	1	it	it	PRON
gujaf-59	147	2	signifies	signify	VERB
gujaf-59	147	3	that	that	SCONJ
gujaf-59	147	4	no	no	ADV
gujaf-59	147	5	matter	matter	ADV
gujaf-59	147	6	the	the	DET
gujaf-59	147	7	size	size	NOUN
gujaf-59	147	8	of	of	ADP
gujaf-59	147	9	the	the	DET
gujaf-59	147	10	firm	firm	NOUN
gujaf-59	147	11	,	,	PUNCT
gujaf-59	147	12	it	it	PRON
gujaf-59	147	13	will	will	AUX
gujaf-59	147	14	not	not	PART
gujaf-59	147	15	influence	influence	VERB
gujaf-59	147	16	disclosure	disclosure	NOUN
gujaf-59	147	17	voluntary	voluntary	ADJ
gujaf-59	147	18	information	information	NOUN
gujaf-59	147	19	gusau	gusau	PROPN
gujaf-59	147	20	journal	journal	NOUN
gujaf-59	147	21	of	of	ADP
gujaf-59	147	22	accounting	accounting	NOUN
gujaf-59	147	23	and	and	CCONJ
gujaf-59	147	24	finance	finance	NOUN
gujaf-59	147	25	,	,	PUNCT
gujaf-59	147	26	vol	vol	NOUN
gujaf-59	147	27	.	.	PROPN
gujaf-59	147	28	2	2	NUM
gujaf-59	147	29	,	,	PUNCT
gujaf-59	147	30	issue	issue	NOUN
gujaf-59	147	31	1	1	NUM
gujaf-59	147	32	,	,	PUNCT
gujaf-59	147	33	april	april	PROPN
gujaf-59	147	34	,	,	PUNCT
gujaf-59	147	35	2021	2021	NUM
gujaf-59	147	36	10	10	NUM
gujaf-59	147	37	of	of	ADP
gujaf-59	147	38	the	the	DET
gujaf-59	147	39	firms	firm	NOUN
gujaf-59	147	40	under	under	ADP
gujaf-59	147	41	study	study	NOUN
gujaf-59	147	42	.	.	PUNCT
gujaf-59	148	1	as	as	ADP
gujaf-59	148	2	such	such	ADJ
gujaf-59	148	3	,	,	PUNCT
gujaf-59	148	4	it‟s	it‟s	PROPN
gujaf-59	148	5	statistically	statistically	ADV
gujaf-59	148	6	enough	enough	ADV
gujaf-59	148	7	to	to	PART
gujaf-59	148	8	accept	accept	VERB
gujaf-59	148	9	the	the	DET
gujaf-59	148	10	formulated	formulated	ADJ
gujaf-59	148	11	null	null	ADJ
gujaf-59	148	12	hypothesis	hypothesis	NOUN
gujaf-59	148	13	.	.	PUNCT
gujaf-59	149	1	the	the	DET
gujaf-59	149	2	finding	finding	NOUN
gujaf-59	149	3	is	be	AUX
gujaf-59	149	4	in	in	ADP
gujaf-59	149	5	line	line	NOUN
gujaf-59	149	6	with	with	ADP
gujaf-59	149	7	the	the	DET
gujaf-59	149	8	study	study	NOUN
gujaf-59	149	9	of	of	ADP
gujaf-59	149	10	murucia	murucia	PROPN
gujaf-59	149	11	&	&	CCONJ
gujaf-59	149	12	santos	santos	PROPN
gujaf-59	149	13	(	(	PUNCT
gujaf-59	149	14	2012	2012	NUM
gujaf-59	149	15	)	)	PUNCT
gujaf-59	149	16	;	;	PUNCT
gujaf-59	149	17	belgacem	belgacem	NOUN
gujaf-59	149	18	&	&	CCONJ
gujaf-59	149	19	umri	umri	PROPN
gujaf-59	149	20	(	(	PUNCT
gujaf-59	149	21	2014	2014	NUM
gujaf-59	149	22	)	)	PUNCT
gujaf-59	149	23	and	and	CCONJ
gujaf-59	149	24	ibrahim	ibrahim	PROPN
gujaf-59	149	25	(	(	PUNCT
gujaf-59	149	26	2014	2014	NUM
gujaf-59	149	27	)	)	PUNCT
gujaf-59	149	28	.	.	PUNCT
gujaf-59	150	1	conversely	conversely	ADV
gujaf-59	150	2	,	,	PUNCT
gujaf-59	150	3	the	the	DET
gujaf-59	150	4	result	result	NOUN
gujaf-59	150	5	is	be	AUX
gujaf-59	150	6	contrary	contrary	ADJ
gujaf-59	150	7	to	to	ADP
gujaf-59	150	8	findings	finding	NOUN
gujaf-59	150	9	of	of	ADP
gujaf-59	150	10	ogwe	ogwe	PROPN
gujaf-59	150	11	(	(	PUNCT
gujaf-59	150	12	2014	2014	NUM
gujaf-59	150	13	)	)	PUNCT
gujaf-59	150	14	;	;	PUNCT
gujaf-59	150	15	mmagmal	mmagmal	ADJ
gujaf-59	150	16	(	(	PUNCT
gujaf-59	150	17	2017	2017	NUM
gujaf-59	150	18	)	)	PUNCT
gujaf-59	150	19	ofoegbu	ofoegbu	NOUN
gujaf-59	150	20	and	and	CCONJ
gujaf-59	150	21	odoemelam	odoemelam	PROPN
gujaf-59	150	22	(	(	PUNCT
gujaf-59	150	23	2018	2018	NUM
gujaf-59	150	24	)	)	PUNCT
gujaf-59	150	25	;	;	PUNCT
gujaf-59	150	26	yusuf	yusuf	PROPN
gujaf-59	150	27	(	(	PUNCT
gujaf-59	150	28	2018	2018	NUM
gujaf-59	150	29	)	)	PUNCT
gujaf-59	150	30	and	and	CCONJ
gujaf-59	150	31	rakiva	rakiva	NOUN
gujaf-59	150	32	(	(	PUNCT
gujaf-59	150	33	2019	2019	NUM
gujaf-59	150	34	)	)	PUNCT
gujaf-59	150	35	.	.	PUNCT
gujaf-59	151	1	from	from	ADP
gujaf-59	151	2	the	the	DET
gujaf-59	151	3	findings	finding	NOUN
gujaf-59	151	4	firm	firm	ADJ
gujaf-59	151	5	age	age	NOUN
gujaf-59	151	6	recorded	record	VERB
gujaf-59	151	7	a	a	DET
gujaf-59	151	8	positive	positive	ADJ
gujaf-59	151	9	coefficient	coefficient	NOUN
gujaf-59	151	10	of	of	ADP
gujaf-59	151	11	(	(	PUNCT
gujaf-59	151	12	0.014	0.014	NUM
gujaf-59	151	13	)	)	PUNCT
gujaf-59	151	14	with	with	ADP
gujaf-59	151	15	the	the	DET
gujaf-59	151	16	p	p	NOUN
gujaf-59	151	17	-	-	PUNCT
gujaf-59	151	18	value	value	NOUN
gujaf-59	151	19	of	of	ADP
gujaf-59	151	20	(	(	PUNCT
gujaf-59	151	21	0.000	0.000	NUM
gujaf-59	151	22	)	)	PUNCT
gujaf-59	151	23	on	on	ADP
gujaf-59	151	24	vdi	vdi	NOUN
gujaf-59	151	25	which	which	PRON
gujaf-59	151	26	is	be	AUX
gujaf-59	151	27	significant	significant	ADJ
gujaf-59	151	28	at	at	ADP
gujaf-59	151	29	1	1	NUM
gujaf-59	151	30	%	%	NOUN
gujaf-59	151	31	acceptance	acceptance	NOUN
gujaf-59	151	32	level	level	NOUN
gujaf-59	151	33	.	.	PUNCT
gujaf-59	152	1	it	it	PRON
gujaf-59	152	2	implies	imply	VERB
gujaf-59	152	3	that	that	SCONJ
gujaf-59	152	4	firm	firm	ADJ
gujaf-59	152	5	age	age	NOUN
gujaf-59	152	6	directly	directly	ADV
gujaf-59	152	7	influenced	influence	VERB
gujaf-59	152	8	voluntary	voluntary	ADJ
gujaf-59	152	9	information	information	NOUN
gujaf-59	152	10	publication	publication	NOUN
gujaf-59	152	11	of	of	ADP
gujaf-59	152	12	listed	list	VERB
gujaf-59	152	13	consumer	consumer	NOUN
gujaf-59	152	14	goods	good	NOUN
gujaf-59	152	15	firms	firm	NOUN
gujaf-59	152	16	in	in	ADP
gujaf-59	152	17	nigeria	nigeria	PROPN
gujaf-59	152	18	.	.	PUNCT
gujaf-59	153	1	therefore	therefore	ADV
gujaf-59	153	2	,	,	PUNCT
gujaf-59	153	3	based	base	VERB
gujaf-59	153	4	on	on	ADP
gujaf-59	153	5	the	the	DET
gujaf-59	153	6	above	above	ADJ
gujaf-59	153	7	statistical	statistical	ADJ
gujaf-59	153	8	evidence	evidence	NOUN
gujaf-59	153	9	,	,	PUNCT
gujaf-59	153	10	the	the	DET
gujaf-59	153	11	study	study	NOUN
gujaf-59	153	12	rejects	reject	VERB
gujaf-59	153	13	the	the	DET
gujaf-59	153	14	formulated	formulated	ADJ
gujaf-59	153	15	null	null	ADJ
gujaf-59	153	16	hypothesis	hypothesis	NOUN
gujaf-59	153	17	.	.	PUNCT
gujaf-59	154	1	the	the	DET
gujaf-59	154	2	result	result	NOUN
gujaf-59	154	3	is	be	AUX
gujaf-59	154	4	consistent	consistent	ADJ
gujaf-59	154	5	with	with	ADP
gujaf-59	154	6	studies	study	NOUN
gujaf-59	154	7	of	of	ADP
gujaf-59	154	8	hawashe	hawashe	PROPN
gujaf-59	154	9	(	(	PUNCT
gujaf-59	154	10	2013	2013	NUM
gujaf-59	154	11	)	)	PUNCT
gujaf-59	154	12	;	;	PUNCT
gujaf-59	154	13	rabiu	rabiu	NOUN
gujaf-59	154	14	and	and	CCONJ
gujaf-59	154	15	ibrahim	ibrahim	PROPN
gujaf-59	154	16	(	(	PUNCT
gujaf-59	154	17	2017	2017	NUM
gujaf-59	154	18	)	)	PUNCT
gujaf-59	154	19	;	;	PUNCT
gujaf-59	154	20	alfraih	alfraih	NOUN
gujaf-59	154	21	and	and	CCONJ
gujaf-59	154	22	almutawa	almutawa	PROPN
gujaf-59	154	23	(	(	PUNCT
gujaf-59	154	24	2014	2014	NUM
gujaf-59	154	25	)	)	PUNCT
gujaf-59	154	26	.	.	PUNCT
gujaf-59	155	1	however	however	ADV
gujaf-59	155	2	,	,	PUNCT
gujaf-59	155	3	the	the	DET
gujaf-59	155	4	result	result	NOUN
gujaf-59	155	5	contradicted	contradict	VERB
gujaf-59	155	6	those	those	PRON
gujaf-59	155	7	of	of	ADP
gujaf-59	155	8	rakiva	rakiva	NOUN
gujaf-59	155	9	(	(	PUNCT
gujaf-59	155	10	2019	2019	NUM
gujaf-59	155	11	)	)	PUNCT
gujaf-59	155	12	;	;	PUNCT
gujaf-59	155	13	bhayani	bhayani	X
gujaf-59	155	14	(	(	PUNCT
gujaf-59	155	15	2012	2012	NUM
gujaf-59	155	16	)	)	PUNCT
gujaf-59	155	17	;	;	PUNCT
gujaf-59	155	18	and	and	CCONJ
gujaf-59	155	19	hossain	hossain	PROPN
gujaf-59	155	20	(	(	PUNCT
gujaf-59	155	21	2009	2009	NUM
gujaf-59	155	22	)	)	PUNCT
gujaf-59	155	23	.	.	PUNCT
gujaf-59	156	1	however	however	ADV
gujaf-59	156	2	,	,	PUNCT
gujaf-59	156	3	leverage	leverage	NOUN
gujaf-59	156	4	shows	show	VERB
gujaf-59	156	5	positive	positive	ADJ
gujaf-59	156	6	coefficient	coefficient	NOUN
gujaf-59	156	7	of	of	ADP
gujaf-59	156	8	0.062	0.062	NUM
gujaf-59	156	9	with	with	ADP
gujaf-59	156	10	the	the	DET
gujaf-59	156	11	p	p	NOUN
gujaf-59	156	12	-	-	PUNCT
gujaf-59	156	13	value	value	NOUN
gujaf-59	156	14	of	of	ADP
gujaf-59	156	15	(	(	PUNCT
gujaf-59	156	16	0.027	0.027	NUM
gujaf-59	156	17	)	)	PUNCT
gujaf-59	156	18	on	on	ADP
gujaf-59	156	19	vdi	vdi	NOUN
gujaf-59	156	20	which	which	PRON
gujaf-59	156	21	is	be	AUX
gujaf-59	156	22	significant	significant	ADJ
gujaf-59	156	23	at	at	ADP
gujaf-59	156	24	5	5	NUM
gujaf-59	156	25	%	%	NOUN
gujaf-59	156	26	level	level	NOUN
gujaf-59	156	27	of	of	ADP
gujaf-59	156	28	acceptance	acceptance	NOUN
gujaf-59	156	29	.	.	PUNCT
gujaf-59	157	1	from	from	ADP
gujaf-59	157	2	the	the	DET
gujaf-59	157	3	result	result	NOUN
gujaf-59	157	4	,	,	PUNCT
gujaf-59	157	5	it	it	PRON
gujaf-59	157	6	shows	show	VERB
gujaf-59	157	7	that	that	SCONJ
gujaf-59	157	8	leverage	leverage	NOUN
gujaf-59	157	9	is	be	AUX
gujaf-59	157	10	significantly	significantly	ADV
gujaf-59	157	11	influence	influence	NOUN
gujaf-59	157	12	vdi	vdi	NOUN
gujaf-59	157	13	of	of	ADP
gujaf-59	157	14	firms	firm	NOUN
gujaf-59	157	15	under	under	ADP
gujaf-59	157	16	study	study	NOUN
gujaf-59	157	17	.	.	PUNCT
gujaf-59	158	1	this	this	PRON
gujaf-59	158	2	implies	imply	VERB
gujaf-59	158	3	that	that	SCONJ
gujaf-59	158	4	as	as	SCONJ
gujaf-59	158	5	leverage	leverage	NOUN
gujaf-59	158	6	increases	increase	NOUN
gujaf-59	158	7	by	by	ADP
gujaf-59	158	8	5	5	NUM
gujaf-59	158	9	%	%	NOUN
gujaf-59	158	10	the	the	DET
gujaf-59	158	11	disclosure	disclosure	NOUN
gujaf-59	158	12	of	of	ADP
gujaf-59	158	13	voluntary	voluntary	ADJ
gujaf-59	158	14	information	information	NOUN
gujaf-59	158	15	will	will	AUX
gujaf-59	158	16	increase	increase	VERB
gujaf-59	158	17	by	by	ADP
gujaf-59	158	18	0.062	0.062	NUM
gujaf-59	158	19	on	on	ADP
gujaf-59	158	20	the	the	DET
gujaf-59	158	21	sampled	sample	VERB
gujaf-59	158	22	consumer	consumer	NOUN
gujaf-59	158	23	goods	good	NOUN
gujaf-59	158	24	firms	firm	NOUN
gujaf-59	158	25	.	.	PUNCT
gujaf-59	159	1	as	as	ADP
gujaf-59	159	2	such	such	ADJ
gujaf-59	159	3	,	,	PUNCT
gujaf-59	159	4	the	the	DET
gujaf-59	159	5	study	study	NOUN
gujaf-59	159	6	accepted	accept	VERB
gujaf-59	159	7	the	the	DET
gujaf-59	159	8	null	null	ADJ
gujaf-59	159	9	hypothesis	hypothesis	NOUN
gujaf-59	159	10	.	.	PUNCT
gujaf-59	160	1	the	the	DET
gujaf-59	160	2	study	study	NOUN
gujaf-59	160	3	finding	finding	NOUN
gujaf-59	160	4	is	be	AUX
gujaf-59	160	5	consistence	consistence	NOUN
gujaf-59	160	6	with	with	ADP
gujaf-59	160	7	studies	study	NOUN
gujaf-59	160	8	of	of	ADP
gujaf-59	160	9	ogwe	ogwe	PROPN
gujaf-59	160	10	(	(	PUNCT
gujaf-59	160	11	2014	2014	NUM
gujaf-59	160	12	)	)	PUNCT
gujaf-59	160	13	;	;	PUNCT
gujaf-59	160	14	hieu	hieu	NOUN
gujaf-59	160	15	and	and	CCONJ
gujaf-59	160	16	lan	lan	PROPN
gujaf-59	160	17	(	(	PUNCT
gujaf-59	160	18	2015	2015	NUM
gujaf-59	160	19	)	)	PUNCT
gujaf-59	160	20	and	and	CCONJ
gujaf-59	160	21	anderson	anderson	PROPN
gujaf-59	160	22	and	and	CCONJ
gujaf-59	160	23	falkore	falkore	NOUN
gujaf-59	160	24	(	(	PUNCT
gujaf-59	160	25	2015	2015	NUM
gujaf-59	160	26	)	)	PUNCT
gujaf-59	160	27	.	.	PUNCT
gujaf-59	161	1	conversely	conversely	ADV
gujaf-59	161	2	,	,	PUNCT
gujaf-59	161	3	the	the	DET
gujaf-59	161	4	study	study	NOUN
gujaf-59	161	5	contradicts	contradict	VERB
gujaf-59	161	6	the	the	DET
gujaf-59	161	7	findings	finding	NOUN
gujaf-59	161	8	of	of	ADP
gujaf-59	161	9	juhmani	juhmani	PROPN
gujaf-59	161	10	(	(	PUNCT
gujaf-59	161	11	2013	2013	NUM
gujaf-59	161	12	)	)	PUNCT
gujaf-59	161	13	;	;	PUNCT
gujaf-59	161	14	elfaky	elfaky	NOUN
gujaf-59	161	15	(	(	PUNCT
gujaf-59	161	16	2017	2017	NUM
gujaf-59	161	17	)	)	PUNCT
gujaf-59	161	18	;	;	PUNCT
gujaf-59	161	19	and	and	CCONJ
gujaf-59	161	20	rakiva	rakiva	NOUN
gujaf-59	161	21	(	(	PUNCT
gujaf-59	161	22	2019	2019	NUM
gujaf-59	161	23	)	)	PUNCT
gujaf-59	161	24	.	.	PUNCT
gujaf-59	162	1	the	the	DET
gujaf-59	162	2	regression	regression	NOUN
gujaf-59	162	3	result	result	NOUN
gujaf-59	162	4	indicates	indicate	VERB
gujaf-59	162	5	positive	positive	ADJ
gujaf-59	162	6	influence	influence	NOUN
gujaf-59	162	7	exists	exist	VERB
gujaf-59	162	8	between	between	ADP
gujaf-59	162	9	profitability	profitability	NOUN
gujaf-59	162	10	and	and	CCONJ
gujaf-59	162	11	the	the	DET
gujaf-59	162	12	vdi	vdi	NOUN
gujaf-59	162	13	of	of	ADP
gujaf-59	162	14	listed	list	VERB
gujaf-59	162	15	consumer	consumer	NOUN
gujaf-59	162	16	goods	good	NOUN
gujaf-59	162	17	firms	firm	NOUN
gujaf-59	162	18	with	with	ADP
gujaf-59	162	19	positive	positive	ADJ
gujaf-59	162	20	coefficients	coefficient	NOUN
gujaf-59	162	21	of	of	ADP
gujaf-59	162	22	(	(	PUNCT
gujaf-59	162	23	0.003	0.003	NUM
gujaf-59	162	24	)	)	PUNCT
gujaf-59	162	25	with	with	ADP
gujaf-59	162	26	an	an	DET
gujaf-59	162	27	insignificant	insignificant	ADJ
gujaf-59	162	28	p	p	NOUN
gujaf-59	162	29	-	-	PUNCT
gujaf-59	162	30	value	value	NOUN
gujaf-59	162	31	of	of	ADP
gujaf-59	162	32	(	(	PUNCT
gujaf-59	162	33	.987	.987	NUM
gujaf-59	162	34	)	)	PUNCT
gujaf-59	162	35	.	.	PUNCT
gujaf-59	163	1	as	as	ADP
gujaf-59	163	2	such	such	ADJ
gujaf-59	163	3	,	,	PUNCT
gujaf-59	163	4	it	it	PRON
gujaf-59	163	5	is	be	AUX
gujaf-59	163	6	enough	enough	ADJ
gujaf-59	163	7	evidence	evidence	NOUN
gujaf-59	163	8	to	to	PART
gujaf-59	163	9	accept	accept	VERB
gujaf-59	163	10	the	the	DET
gujaf-59	163	11	null	null	ADJ
gujaf-59	163	12	hypothesis	hypothesis	NOUN
gujaf-59	163	13	.	.	PUNCT
gujaf-59	164	1	this	this	PRON
gujaf-59	164	2	implies	imply	VERB
gujaf-59	164	3	that	that	SCONJ
gujaf-59	164	4	disclosing	disclose	VERB
gujaf-59	164	5	more	more	ADV
gujaf-59	164	6	voluntary	voluntary	ADJ
gujaf-59	164	7	information	information	NOUN
gujaf-59	164	8	by	by	ADP
gujaf-59	164	9	listed	list	VERB
gujaf-59	164	10	consumer	consumer	NOUN
gujaf-59	164	11	goods	good	NOUN
gujaf-59	164	12	firms	firm	NOUN
gujaf-59	164	13	will	will	AUX
gujaf-59	164	14	lead	lead	VERB
gujaf-59	164	15	to	to	ADP
gujaf-59	164	16	an	an	DET
gujaf-59	164	17	increase	increase	NOUN
gujaf-59	164	18	in	in	ADP
gujaf-59	164	19	their	their	PRON
gujaf-59	164	20	profitability	profitability	NOUN
gujaf-59	164	21	not	not	PART
gujaf-59	164	22	proportionately	proportionately	ADV
gujaf-59	164	23	.	.	PUNCT
gujaf-59	165	1	the	the	DET
gujaf-59	165	2	result	result	NOUN
gujaf-59	165	3	is	be	AUX
gujaf-59	165	4	consistent	consistent	ADJ
gujaf-59	165	5	with	with	ADP
gujaf-59	165	6	the	the	DET
gujaf-59	165	7	study	study	NOUN
gujaf-59	165	8	of	of	ADP
gujaf-59	165	9	balgacem	balgacem	PROPN
gujaf-59	165	10	&	&	CCONJ
gujaf-59	165	11	umri	umri	PROPN
gujaf-59	165	12	(	(	PUNCT
gujaf-59	165	13	2014	2014	NUM
gujaf-59	165	14	)	)	PUNCT
gujaf-59	165	15	;	;	PUNCT
gujaf-59	165	16	monday	monday	PROPN
gujaf-59	165	17	&	&	CCONJ
gujaf-59	165	18	nancy	nancy	PROPN
gujaf-59	165	19	(	(	PUNCT
gujaf-59	165	20	2016	2016	NUM
gujaf-59	165	21	)	)	PUNCT
gujaf-59	165	22	;	;	PUNCT
gujaf-59	165	23	and	and	CCONJ
gujaf-59	165	24	ibrahim	ibrahim	PROPN
gujaf-59	165	25	(	(	PUNCT
gujaf-59	165	26	2014	2014	NUM
gujaf-59	165	27	)	)	PUNCT
gujaf-59	165	28	.	.	PUNCT
gujaf-59	166	1	the	the	DET
gujaf-59	166	2	result	result	NOUN
gujaf-59	166	3	contradicted	contradict	VERB
gujaf-59	166	4	the	the	DET
gujaf-59	166	5	findings	finding	NOUN
gujaf-59	166	6	of	of	ADP
gujaf-59	166	7	abewardana	abewardana	PROPN
gujaf-59	166	8	,	,	PUNCT
gujaf-59	166	9	and	and	CCONJ
gujaf-59	166	10	panditharathma	panditharathma	ADJ
gujaf-59	166	11	(	(	PUNCT
gujaf-59	166	12	2016	2016	NUM
gujaf-59	166	13	)	)	PUNCT
gujaf-59	166	14	;	;	PUNCT
gujaf-59	166	15	tufail	tufail	NOUN
gujaf-59	166	16	,	,	PUNCT
gujaf-59	166	17	khan	khan	PROPN
gujaf-59	166	18	,	,	PUNCT
gujaf-59	166	19	abbas	abbas	PROPN
gujaf-59	166	20	and	and	CCONJ
gujaf-59	166	21	saeed	saeed	PROPN
gujaf-59	166	22	(	(	PUNCT
gujaf-59	166	23	2013	2013	NUM
gujaf-59	166	24	)	)	PUNCT
gujaf-59	166	25	;	;	PUNCT
gujaf-59	166	26	ogwe	ogwe	PROPN
gujaf-59	166	27	(	(	PUNCT
gujaf-59	166	28	2014	2014	NUM
gujaf-59	166	29	)	)	PUNCT
gujaf-59	166	30	and	and	CCONJ
gujaf-59	166	31	alfraih	alfraih	NOUN
gujaf-59	166	32	and	and	CCONJ
gujaf-59	166	33	almutawa	almutawa	PROPN
gujaf-59	166	34	(	(	PUNCT
gujaf-59	166	35	2014	2014	NUM
gujaf-59	166	36	)	)	PUNCT
gujaf-59	166	37	.	.	PUNCT
gujaf-59	167	1	furthermore	furthermore	ADV
gujaf-59	167	2	,	,	PUNCT
gujaf-59	167	3	liquidity	liquidity	NOUN
gujaf-59	167	4	recorded	record	VERB
gujaf-59	167	5	negative	negative	ADJ
gujaf-59	167	6	coefficient	coefficient	NOUN
gujaf-59	167	7	of	of	ADP
gujaf-59	167	8	-0.001	-0.001	PUNCT
gujaf-59	167	9	with	with	ADP
gujaf-59	167	10	vdi	vdi	PROPN
gujaf-59	167	11	,	,	PUNCT
gujaf-59	167	12	which	which	PRON
gujaf-59	167	13	is	be	AUX
gujaf-59	167	14	not	not	PART
gujaf-59	167	15	significant	significant	ADJ
gujaf-59	167	16	at	at	ADP
gujaf-59	167	17	all	all	DET
gujaf-59	167	18	level	level	NOUN
gujaf-59	167	19	of	of	ADP
gujaf-59	167	20	acceptance	acceptance	NOUN
gujaf-59	167	21	with	with	ADP
gujaf-59	167	22	a	a	DET
gujaf-59	167	23	p	p	NOUN
gujaf-59	167	24	-	-	PUNCT
gujaf-59	167	25	value	value	NOUN
gujaf-59	167	26	of	of	ADP
gujaf-59	167	27	(	(	PUNCT
gujaf-59	167	28	0.894	0.894	NUM
gujaf-59	167	29	)	)	PUNCT
gujaf-59	167	30	.	.	PUNCT
gujaf-59	168	1	from	from	ADP
gujaf-59	168	2	the	the	DET
gujaf-59	168	3	statistical	statistical	ADJ
gujaf-59	168	4	result	result	NOUN
gujaf-59	168	5	,	,	PUNCT
gujaf-59	168	6	it	it	PRON
gujaf-59	168	7	is	be	AUX
gujaf-59	168	8	enough	enough	ADJ
gujaf-59	168	9	evidence	evidence	NOUN
gujaf-59	168	10	to	to	PART
gujaf-59	168	11	accept	accept	VERB
gujaf-59	168	12	the	the	DET
gujaf-59	168	13	null	null	ADJ
gujaf-59	168	14	hypothesis	hypothesis	NOUN
gujaf-59	168	15	.	.	PUNCT
gujaf-59	169	1	the	the	DET
gujaf-59	169	2	implication	implication	NOUN
gujaf-59	169	3	of	of	ADP
gujaf-59	169	4	this	this	DET
gujaf-59	169	5	result	result	NOUN
gujaf-59	169	6	is	be	AUX
gujaf-59	169	7	that	that	SCONJ
gujaf-59	169	8	an	an	DET
gujaf-59	169	9	increase	increase	NOUN
gujaf-59	169	10	of	of	ADP
gujaf-59	169	11	voluntary	voluntary	ADJ
gujaf-59	169	12	disclosure	disclosure	NOUN
gujaf-59	169	13	of	of	ADP
gujaf-59	169	14	sampled	sample	VERB
gujaf-59	169	15	companies	company	NOUN
gujaf-59	169	16	will	will	AUX
gujaf-59	169	17	lead	lead	VERB
gujaf-59	169	18	to	to	ADP
gujaf-59	169	19	decrease	decrease	NOUN
gujaf-59	169	20	of	of	ADP
gujaf-59	169	21	firms‟	firms‟	X
gujaf-59	169	22	liquidity	liquidity	NOUN
gujaf-59	169	23	.	.	PUNCT
gujaf-59	170	1	the	the	DET
gujaf-59	170	2	result	result	NOUN
gujaf-59	170	3	is	be	AUX
gujaf-59	170	4	consistence	consistence	NOUN
gujaf-59	170	5	with	with	ADP
gujaf-59	170	6	the	the	DET
gujaf-59	170	7	study	study	NOUN
gujaf-59	170	8	of	of	ADP
gujaf-59	170	9	yusuf	yusuf	PROPN
gujaf-59	170	10	(	(	PUNCT
gujaf-59	170	11	2018	2018	NUM
gujaf-59	170	12	)	)	PUNCT
gujaf-59	170	13	;	;	PUNCT
gujaf-59	170	14	albitar	albitar	X
gujaf-59	170	15	(	(	PUNCT
gujaf-59	170	16	2015	2015	NUM
gujaf-59	170	17	)	)	PUNCT
gujaf-59	170	18	and	and	CCONJ
gujaf-59	170	19	barako	barako	PROPN
gujaf-59	170	20	,	,	PUNCT
gujaf-59	170	21	hancock	hancock	PROPN
gujaf-59	170	22	and	and	CCONJ
gujaf-59	170	23	izan	izan	PROPN
gujaf-59	170	24	(	(	PUNCT
gujaf-59	170	25	2006	2006	NUM
gujaf-59	170	26	)	)	PUNCT
gujaf-59	170	27	and	and	CCONJ
gujaf-59	170	28	contrary	contrary	ADJ
gujaf-59	170	29	to	to	ADP
gujaf-59	170	30	those	those	PRON
gujaf-59	170	31	of	of	ADP
gujaf-59	170	32	das	das	PROPN
gujaf-59	170	33	(	(	PUNCT
gujaf-59	170	34	2017	2017	NUM
gujaf-59	170	35	)	)	PUNCT
gujaf-59	170	36	;	;	PUNCT
gujaf-59	170	37	mangala	mangala	NOUN
gujaf-59	170	38	and	and	CCONJ
gujaf-59	170	39	isha	isha	PROPN
gujaf-59	170	40	(	(	PUNCT
gujaf-59	170	41	2017	2017	NUM
gujaf-59	170	42	)	)	PUNCT
gujaf-59	170	43	;	;	PUNCT
gujaf-59	170	44	and	and	CCONJ
gujaf-59	170	45	alfrai	alfrai	VERB
gujaf-59	170	46	and	and	CCONJ
gujaf-59	170	47	almutawa	almutawa	PROPN
gujaf-59	170	48	(	(	PUNCT
gujaf-59	170	49	2014	2014	NUM
gujaf-59	170	50	)	)	PUNCT
gujaf-59	170	51	whose	whose	DET
gujaf-59	170	52	findings	finding	NOUN
gujaf-59	170	53	reveal	reveal	VERB
gujaf-59	170	54	a	a	DET
gujaf-59	170	55	significant	significant	ADJ
gujaf-59	170	56	positive	positive	ADJ
gujaf-59	170	57	relationship	relationship	NOUN
gujaf-59	170	58	.	.	PUNCT
gujaf-59	171	1	the	the	DET
gujaf-59	171	2	result	result	NOUN
gujaf-59	171	3	reveals	reveal	VERB
gujaf-59	171	4	that	that	SCONJ
gujaf-59	171	5	information	information	NOUN
gujaf-59	171	6	communication	communication	NOUN
gujaf-59	171	7	technology	technology	NOUN
gujaf-59	171	8	is	be	AUX
gujaf-59	171	9	positive	positive	ADJ
gujaf-59	171	10	with	with	ADP
gujaf-59	171	11	the	the	DET
gujaf-59	171	12	coefficient	coefficient	NOUN
gujaf-59	171	13	of	of	ADP
gujaf-59	171	14	0.037	0.037	NUM
gujaf-59	171	15	with	with	ADP
gujaf-59	171	16	vdi	vdi	NOUN
gujaf-59	171	17	which	which	PRON
gujaf-59	171	18	is	be	AUX
gujaf-59	171	19	not	not	PART
gujaf-59	171	20	significant	significant	ADJ
gujaf-59	171	21	at	at	ADP
gujaf-59	171	22	all	all	DET
gujaf-59	171	23	level	level	NOUN
gujaf-59	171	24	of	of	ADP
gujaf-59	171	25	acceptance	acceptance	NOUN
gujaf-59	171	26	with	with	ADP
gujaf-59	171	27	a	a	DET
gujaf-59	171	28	p	p	NOUN
gujaf-59	171	29	-	-	PUNCT
gujaf-59	171	30	value	value	NOUN
gujaf-59	171	31	of	of	ADP
gujaf-59	171	32	(	(	PUNCT
gujaf-59	171	33	0.477	0.477	NUM
gujaf-59	171	34	)	)	PUNCT
gujaf-59	171	35	.	.	PUNCT
gujaf-59	172	1	as	as	ADP
gujaf-59	172	2	such	such	ADJ
gujaf-59	172	3	it	it	PRON
gujaf-59	172	4	serves	serve	VERB
gujaf-59	172	5	as	as	ADP
gujaf-59	172	6	an	an	DET
gujaf-59	172	7	evidence	evidence	NOUN
gujaf-59	172	8	to	to	PART
gujaf-59	172	9	accept	accept	VERB
gujaf-59	172	10	the	the	DET
gujaf-59	172	11	null	null	ADJ
gujaf-59	172	12	hypothesis	hypothesis	NOUN
gujaf-59	172	13	which	which	PRON
gujaf-59	172	14	stated	state	VERB
gujaf-59	172	15	that	that	SCONJ
gujaf-59	172	16	ict	ict	PROPN
gujaf-59	172	17	has	have	VERB
gujaf-59	172	18	no	no	DET
gujaf-59	172	19	significant	significant	ADJ
gujaf-59	172	20	influence	influence	NOUN
gujaf-59	172	21	on	on	ADP
gujaf-59	172	22	voluntary	voluntary	ADJ
gujaf-59	172	23	information	information	NOUN
gujaf-59	172	24	disclosure	disclosure	NOUN
gujaf-59	172	25	of	of	ADP
gujaf-59	172	26	quoted	quote	VERB
gujaf-59	172	27	firms	firm	NOUN
gujaf-59	172	28	under	under	ADP
gujaf-59	172	29	study	study	NOUN
gujaf-59	172	30	in	in	ADP
gujaf-59	172	31	nigeria	nigeria	PROPN
gujaf-59	172	32	.	.	PUNCT
gujaf-59	173	1	this	this	PRON
gujaf-59	173	2	implies	imply	VERB
gujaf-59	173	3	that	that	SCONJ
gujaf-59	173	4	some	some	PRON
gujaf-59	173	5	of	of	ADP
gujaf-59	173	6	the	the	DET
gujaf-59	173	7	firms	firm	NOUN
gujaf-59	173	8	do	do	AUX
gujaf-59	173	9	not	not	PART
gujaf-59	173	10	remain	remain	VERB
gujaf-59	173	11	inclined	inclined	ADJ
gujaf-59	173	12	with	with	ADP
gujaf-59	173	13	the	the	DET
gujaf-59	173	14	ict	ict	NOUN
gujaf-59	173	15	expansion	expansion	NOUN
gujaf-59	173	16	and	and	CCONJ
gujaf-59	173	17	hence	hence	ADV
gujaf-59	173	18	affect	affect	VERB
gujaf-59	173	19	their	their	PRON
gujaf-59	173	20	voluntary	voluntary	ADJ
gujaf-59	173	21	disclosure	disclosure	NOUN
gujaf-59	173	22	of	of	ADP
gujaf-59	173	23	their	their	PRON
gujaf-59	173	24	information	information	NOUN
gujaf-59	173	25	.	.	PUNCT
gujaf-59	174	1	the	the	DET
gujaf-59	174	2	finding	finding	NOUN
gujaf-59	174	3	is	be	AUX
gujaf-59	174	4	in	in	ADP
gujaf-59	174	5	line	line	NOUN
gujaf-59	174	6	with	with	ADP
gujaf-59	174	7	the	the	DET
gujaf-59	174	8	study	study	NOUN
gujaf-59	174	9	of	of	ADP
gujaf-59	174	10	dandago	dandago	NOUN
gujaf-59	174	11	and	and	CCONJ
gujaf-59	174	12	rufai	rufai	NOUN
gujaf-59	174	13	(	(	PUNCT
gujaf-59	174	14	2014	2014	NUM
gujaf-59	174	15	)	)	PUNCT
gujaf-59	174	16	and	and	CCONJ
gujaf-59	174	17	yusuf	yusuf	PROPN
gujaf-59	174	18	(	(	PUNCT
gujaf-59	174	19	2018	2018	NUM
gujaf-59	174	20	)	)	PUNCT
gujaf-59	174	21	.	.	PUNCT
gujaf-59	175	1	however	however	ADV
gujaf-59	175	2	,	,	PUNCT
gujaf-59	175	3	the	the	DET
gujaf-59	175	4	result	result	NOUN
gujaf-59	175	5	shows	show	VERB
gujaf-59	175	6	that	that	DET
gujaf-59	175	7	size	size	NOUN
gujaf-59	175	8	of	of	ADP
gujaf-59	175	9	the	the	DET
gujaf-59	175	10	firm	firm	NOUN
gujaf-59	175	11	,	,	PUNCT
gujaf-59	175	12	age	age	NOUN
gujaf-59	175	13	of	of	ADP
gujaf-59	175	14	the	the	DET
gujaf-59	175	15	firm	firm	NOUN
gujaf-59	175	16	,	,	PUNCT
gujaf-59	175	17	leverage	leverage	NOUN
gujaf-59	175	18	,	,	PUNCT
gujaf-59	175	19	profitability	profitability	NOUN
gujaf-59	175	20	and	and	CCONJ
gujaf-59	175	21	information	information	NOUN
gujaf-59	175	22	communication	communication	NOUN
gujaf-59	175	23	technology	technology	NOUN
gujaf-59	175	24	recorded	record	VERB
gujaf-59	175	25	positive	positive	ADJ
gujaf-59	175	26	influence	influence	NOUN
gujaf-59	175	27	on	on	ADP
gujaf-59	175	28	the	the	DET
gujaf-59	175	29	disclosure	disclosure	NOUN
gujaf-59	175	30	of	of	ADP
gujaf-59	175	31	additional	additional	ADJ
gujaf-59	175	32	information	information	NOUN
gujaf-59	175	33	of	of	ADP
gujaf-59	175	34	quoted	quote	VERB
gujaf-59	175	35	consumer	consumer	NOUN
gujaf-59	175	36	goods	good	NOUN
gujaf-59	175	37	firms	firm	NOUN
gujaf-59	175	38	in	in	ADP
gujaf-59	175	39	nigeria	nigeria	PROPN
gujaf-59	175	40	,	,	PUNCT
gujaf-59	175	41	but	but	CCONJ
gujaf-59	175	42	firm	firm	ADJ
gujaf-59	175	43	age	age	NOUN
gujaf-59	175	44	and	and	CCONJ
gujaf-59	175	45	firm	firm	ADJ
gujaf-59	175	46	gusau	gusau	ADJ
gujaf-59	175	47	journal	journal	NOUN
gujaf-59	175	48	of	of	ADP
gujaf-59	175	49	accounting	accounting	NOUN
gujaf-59	175	50	and	and	CCONJ
gujaf-59	175	51	finance	finance	NOUN
gujaf-59	175	52	,	,	PUNCT
gujaf-59	175	53	vol	vol	NOUN
gujaf-59	175	54	.	.	PROPN
gujaf-59	175	55	2	2	NUM
gujaf-59	175	56	,	,	PUNCT
gujaf-59	175	57	issue	issue	NOUN
gujaf-59	175	58	1	1	NUM
gujaf-59	175	59	,	,	PUNCT
gujaf-59	175	60	april	april	PROPN
gujaf-59	175	61	,	,	PUNCT
gujaf-59	175	62	2021	2021	NUM
gujaf-59	175	63	11	11	NUM
gujaf-59	175	64	leverage	leverage	NOUN
gujaf-59	175	65	revealed	reveal	VERB
gujaf-59	175	66	at	at	ADP
gujaf-59	175	67	1	1	NUM
gujaf-59	175	68	%	%	NOUN
gujaf-59	175	69	and	and	CCONJ
gujaf-59	175	70	5	5	NUM
gujaf-59	175	71	%	%	NOUN
gujaf-59	175	72	significant	significant	ADJ
gujaf-59	175	73	levels	level	NOUN
gujaf-59	175	74	of	of	ADP
gujaf-59	175	75	acceptance	acceptance	NOUN
gujaf-59	175	76	respectively	respectively	ADV
gujaf-59	175	77	.	.	PUNCT
gujaf-59	176	1	this	this	PRON
gujaf-59	176	2	means	mean	VERB
gujaf-59	176	3	that	that	SCONJ
gujaf-59	176	4	these	these	DET
gujaf-59	176	5	variables	variable	NOUN
gujaf-59	176	6	have	have	VERB
gujaf-59	176	7	direct	direct	ADJ
gujaf-59	176	8	influence	influence	NOUN
gujaf-59	176	9	in	in	ADP
gujaf-59	176	10	motivating	motivate	VERB
gujaf-59	176	11	the	the	DET
gujaf-59	176	12	listed	list	VERB
gujaf-59	176	13	consumer	consumer	NOUN
gujaf-59	176	14	goods	good	NOUN
gujaf-59	176	15	companies	company	NOUN
gujaf-59	176	16	to	to	PART
gujaf-59	176	17	publish	publish	VERB
gujaf-59	176	18	more	more	ADJ
gujaf-59	176	19	information	information	NOUN
gujaf-59	176	20	voluntarily	voluntarily	ADV
gujaf-59	176	21	on	on	ADP
gujaf-59	176	22	their	their	PRON
gujaf-59	176	23	financial	financial	ADJ
gujaf-59	176	24	statement	statement	NOUN
gujaf-59	176	25	.	.	PUNCT
gujaf-59	177	1	as	as	ADP
gujaf-59	177	2	such	such	ADJ
gujaf-59	177	3	,	,	PUNCT
gujaf-59	177	4	it	it	PRON
gujaf-59	177	5	will	will	AUX
gujaf-59	177	6	help	help	VERB
gujaf-59	177	7	the	the	DET
gujaf-59	177	8	firms	firm	NOUN
gujaf-59	177	9	under	under	ADP
gujaf-59	177	10	study	study	NOUN
gujaf-59	177	11	to	to	PART
gujaf-59	177	12	mitigate	mitigate	VERB
gujaf-59	177	13	against	against	ADP
gujaf-59	177	14	agent	agent	NOUN
gujaf-59	177	15	/	/	SYM
gujaf-59	177	16	principal	principal	ADJ
gujaf-59	177	17	conflict	conflict	NOUN
gujaf-59	177	18	and	and	CCONJ
gujaf-59	177	19	managers	manager	NOUN
gujaf-59	177	20	and	and	CCONJ
gujaf-59	177	21	other	other	ADJ
gujaf-59	177	22	stakeholders	stakeholder	NOUN
gujaf-59	177	23	conflict	conflict	NOUN
gujaf-59	177	24	resulted	result	VERB
gujaf-59	177	25	from	from	ADP
gujaf-59	177	26	agency	agency	NOUN
gujaf-59	177	27	cost	cost	NOUN
gujaf-59	177	28	and	and	CCONJ
gujaf-59	177	29	asymmetric	asymmetric	NOUN
gujaf-59	177	30	of	of	ADP
gujaf-59	177	31	information	information	NOUN
gujaf-59	177	32	.	.	PUNCT
gujaf-59	178	1	it	it	PRON
gujaf-59	178	2	will	will	AUX
gujaf-59	178	3	also	also	ADV
gujaf-59	178	4	,	,	PUNCT
gujaf-59	178	5	record	record	VERB
gujaf-59	178	6	additional	additional	ADJ
gujaf-59	178	7	reputation	reputation	NOUN
gujaf-59	178	8	to	to	ADP
gujaf-59	178	9	the	the	DET
gujaf-59	178	10	companies	company	NOUN
gujaf-59	178	11	and	and	CCONJ
gujaf-59	178	12	high	high	ADJ
gujaf-59	178	13	rating	rating	NOUN
gujaf-59	178	14	in	in	ADP
gujaf-59	178	15	the	the	DET
gujaf-59	178	16	capital	capital	NOUN
gujaf-59	178	17	market	market	NOUN
gujaf-59	178	18	,	,	PUNCT
gujaf-59	178	19	which	which	PRON
gujaf-59	178	20	will	will	AUX
gujaf-59	178	21	further	far	ADV
gujaf-59	178	22	make	make	VERB
gujaf-59	178	23	it	it	PRON
gujaf-59	178	24	easier	easy	ADJ
gujaf-59	178	25	for	for	SCONJ
gujaf-59	178	26	them	they	PRON
gujaf-59	178	27	to	to	PART
gujaf-59	178	28	source	source	VERB
gujaf-59	178	29	funds	fund	NOUN
gujaf-59	178	30	from	from	ADP
gujaf-59	178	31	the	the	DET
gujaf-59	178	32	capital	capital	NOUN
gujaf-59	178	33	market	market	NOUN
gujaf-59	178	34	that	that	PRON
gujaf-59	178	35	can	can	AUX
gujaf-59	178	36	be	be	AUX
gujaf-59	178	37	utilized	utilize	VERB
gujaf-59	178	38	for	for	ADP
gujaf-59	178	39	their	their	PRON
gujaf-59	178	40	growth	growth	NOUN
gujaf-59	178	41	/	/	SYM
gujaf-59	178	42	expansion	expansion	NOUN
gujaf-59	178	43	and	and	CCONJ
gujaf-59	178	44	remain	remain	VERB
gujaf-59	178	45	sustainable	sustainable	ADJ
gujaf-59	178	46	,	,	PUNCT
gujaf-59	178	47	as	as	ADV
gujaf-59	178	48	well	well	ADV
gujaf-59	178	49	as	as	ADP
gujaf-59	178	50	stimulate	stimulate	VERB
gujaf-59	178	51	confidence	confidence	NOUN
gujaf-59	178	52	in	in	ADP
gujaf-59	178	53	the	the	DET
gujaf-59	178	54	minds	mind	NOUN
gujaf-59	178	55	of	of	ADP
gujaf-59	178	56	stakeholders	stakeholder	NOUN
gujaf-59	178	57	.	.	PUNCT
gujaf-59	179	1	it	it	PRON
gujaf-59	179	2	will	will	AUX
gujaf-59	179	3	also	also	ADV
gujaf-59	179	4	serve	serve	VERB
gujaf-59	179	5	as	as	ADP
gujaf-59	179	6	a	a	DET
gujaf-59	179	7	source	source	NOUN
gujaf-59	179	8	of	of	ADP
gujaf-59	179	9	attracting	attract	VERB
gujaf-59	179	10	talented	talented	ADJ
gujaf-59	179	11	employees	employee	NOUN
gujaf-59	179	12	,	,	PUNCT
gujaf-59	179	13	who	who	PRON
gujaf-59	179	14	can	can	AUX
gujaf-59	179	15	bring	bring	VERB
gujaf-59	179	16	good	good	ADJ
gujaf-59	179	17	innovative	innovative	ADJ
gujaf-59	179	18	strategies	strategy	NOUN
gujaf-59	179	19	to	to	PART
gujaf-59	179	20	execute	execute	VERB
gujaf-59	179	21	actions	action	NOUN
gujaf-59	179	22	that	that	PRON
gujaf-59	179	23	will	will	AUX
gujaf-59	179	24	enhance	enhance	VERB
gujaf-59	179	25	the	the	DET
gujaf-59	179	26	firms‟	firms‟	NOUN
gujaf-59	179	27	disclosure	disclosure	NOUN
gujaf-59	179	28	of	of	ADP
gujaf-59	179	29	voluntary	voluntary	ADJ
gujaf-59	179	30	information	information	NOUN
gujaf-59	179	31	.	.	PUNCT
gujaf-59	180	1	the	the	DET
gujaf-59	180	2	influence	influence	NOUN
gujaf-59	180	3	of	of	ADP
gujaf-59	180	4	firm	firm	ADJ
gujaf-59	180	5	specific	specific	ADJ
gujaf-59	180	6	attributes	attribute	NOUN
gujaf-59	180	7	on	on	ADP
gujaf-59	180	8	voluntary	voluntary	ADJ
gujaf-59	180	9	disclosure	disclosure	NOUN
gujaf-59	180	10	of	of	ADP
gujaf-59	180	11	information	information	NOUN
gujaf-59	180	12	of	of	ADP
gujaf-59	180	13	quoted	quote	VERB
gujaf-59	180	14	consumer	consumer	NOUN
gujaf-59	180	15	goods	good	NOUN
gujaf-59	180	16	firms	firm	NOUN
gujaf-59	180	17	.	.	PUNCT
gujaf-59	181	1	the	the	PRON
gujaf-59	181	2	r	r	NOUN
gujaf-59	181	3	2	2	NUM
gujaf-59	181	4	accounted	account	VERB
gujaf-59	181	5	for	for	ADP
gujaf-59	181	6	64	64	NUM
gujaf-59	181	7	%	%	NOUN
gujaf-59	181	8	,	,	PUNCT
gujaf-59	181	9	while	while	SCONJ
gujaf-59	181	10	remaining	remain	VERB
gujaf-59	181	11	36	36	NUM
gujaf-59	181	12	%	%	NOUN
gujaf-59	181	13	is	be	AUX
gujaf-59	181	14	influence	influence	NOUN
gujaf-59	181	15	by	by	ADP
gujaf-59	181	16	other	other	ADJ
gujaf-59	181	17	variables	variable	NOUN
gujaf-59	181	18	not	not	PART
gujaf-59	181	19	captured	capture	VERB
gujaf-59	181	20	on	on	ADP
gujaf-59	181	21	this	this	DET
gujaf-59	181	22	study	study	NOUN
gujaf-59	181	23	.	.	PUNCT
gujaf-59	182	1	the	the	DET
gujaf-59	182	2	model	model	NOUN
gujaf-59	182	3	produced	produce	VERB
gujaf-59	182	4	an	an	DET
gujaf-59	182	5	f	f	PROPN
gujaf-59	182	6	statistic	statistic	NOUN
gujaf-59	182	7	of	of	ADP
gujaf-59	182	8	37.93	37.93	NUM
gujaf-59	182	9	with	with	ADP
gujaf-59	182	10	the	the	DET
gujaf-59	182	11	pvalue	pvalue	NOUN
gujaf-59	182	12	of	of	ADP
gujaf-59	182	13	0.000	0.000	NUM
gujaf-59	182	14	which	which	PRON
gujaf-59	182	15	is	be	AUX
gujaf-59	182	16	significant	significant	ADJ
gujaf-59	182	17	at	at	ADP
gujaf-59	182	18	1	1	NUM
gujaf-59	182	19	%	%	NOUN
gujaf-59	182	20	level	level	NOUN
gujaf-59	182	21	of	of	ADP
gujaf-59	182	22	acceptance	acceptance	NOUN
gujaf-59	182	23	,	,	PUNCT
gujaf-59	182	24	implies	imply	VERB
gujaf-59	182	25	that	that	SCONJ
gujaf-59	182	26	the	the	DET
gujaf-59	182	27	model	model	NOUN
gujaf-59	182	28	fitted	fit	VERB
gujaf-59	182	29	the	the	DET
gujaf-59	182	30	study	study	NOUN
gujaf-59	182	31	variables	variable	NOUN
gujaf-59	182	32	.	.	PUNCT
gujaf-59	183	1	5	5	X
gujaf-59	183	2	.	.	X
gujaf-59	183	3	conclusion	conclusion	NOUN
gujaf-59	183	4	and	and	CCONJ
gujaf-59	183	5	recommendation	recommendation	VERB
gujaf-59	183	6	the	the	DET
gujaf-59	183	7	study	study	NOUN
gujaf-59	183	8	tried	try	VERB
gujaf-59	183	9	to	to	PART
gujaf-59	183	10	find	find	VERB
gujaf-59	183	11	out	out	ADP
gujaf-59	183	12	the	the	DET
gujaf-59	183	13	influence	influence	NOUN
gujaf-59	183	14	of	of	ADP
gujaf-59	183	15	corporate	corporate	ADJ
gujaf-59	183	16	specific	specific	ADJ
gujaf-59	183	17	attributes	attribute	NOUN
gujaf-59	183	18	on	on	ADP
gujaf-59	183	19	the	the	DET
gujaf-59	183	20	disclosure	disclosure	NOUN
gujaf-59	183	21	of	of	ADP
gujaf-59	183	22	voluntary	voluntary	ADJ
gujaf-59	183	23	information	information	NOUN
gujaf-59	183	24	in	in	ADP
gujaf-59	183	25	the	the	DET
gujaf-59	183	26	financial	financial	ADJ
gujaf-59	183	27	statement	statement	NOUN
gujaf-59	183	28	of	of	ADP
gujaf-59	183	29	quoted	quote	VERB
gujaf-59	183	30	consumer	consumer	NOUN
gujaf-59	183	31	goods	good	NOUN
gujaf-59	183	32	firms	firm	NOUN
gujaf-59	183	33	in	in	ADP
gujaf-59	183	34	nigeria	nigeria	PROPN
gujaf-59	183	35	.	.	PUNCT
gujaf-59	184	1	the	the	DET
gujaf-59	184	2	conclusion	conclusion	NOUN
gujaf-59	184	3	of	of	ADP
gujaf-59	184	4	this	this	DET
gujaf-59	184	5	study	study	NOUN
gujaf-59	184	6	reveals	reveal	VERB
gujaf-59	184	7	that	that	SCONJ
gujaf-59	184	8	firm	firm	ADJ
gujaf-59	184	9	age	age	NOUN
gujaf-59	184	10	and	and	CCONJ
gujaf-59	184	11	leverage	leverage	NOUN
gujaf-59	184	12	were	be	AUX
gujaf-59	184	13	positively	positively	ADV
gujaf-59	184	14	and	and	CCONJ
gujaf-59	184	15	significantly	significantly	ADV
gujaf-59	184	16	affect	affect	VERB
gujaf-59	184	17	voluntary	voluntary	ADJ
gujaf-59	184	18	disclosure	disclosure	NOUN
gujaf-59	184	19	of	of	ADP
gujaf-59	184	20	quoted	quote	VERB
gujaf-59	184	21	consumer	consumer	NOUN
gujaf-59	184	22	goods	good	NOUN
gujaf-59	184	23	firms	firm	NOUN
gujaf-59	184	24	in	in	ADP
gujaf-59	184	25	nigeria	nigeria	PROPN
gujaf-59	184	26	.	.	PUNCT
gujaf-59	185	1	as	as	ADP
gujaf-59	185	2	such	such	ADJ
gujaf-59	185	3	,	,	PUNCT
gujaf-59	185	4	consider	consider	VERB
gujaf-59	185	5	having	have	VERB
gujaf-59	185	6	direct	direct	ADJ
gujaf-59	185	7	influence	influence	NOUN
gujaf-59	185	8	on	on	ADP
gujaf-59	185	9	publishing	publish	VERB
gujaf-59	185	10	voluntary	voluntary	ADJ
gujaf-59	185	11	information	information	NOUN
gujaf-59	185	12	in	in	ADP
gujaf-59	185	13	the	the	DET
gujaf-59	185	14	yearly	yearly	ADJ
gujaf-59	185	15	publication	publication	NOUN
gujaf-59	185	16	of	of	ADP
gujaf-59	185	17	firms	firm	NOUN
gujaf-59	185	18	under	under	ADP
gujaf-59	185	19	study	study	NOUN
gujaf-59	185	20	in	in	ADP
gujaf-59	185	21	nigeria	nigeria	PROPN
gujaf-59	185	22	.	.	PUNCT
gujaf-59	186	1	similarly	similarly	ADV
gujaf-59	186	2	,	,	PUNCT
gujaf-59	186	3	the	the	DET
gujaf-59	186	4	remaining	remain	VERB
gujaf-59	186	5	proxies	proxy	NOUN
gujaf-59	186	6	such	such	ADJ
gujaf-59	186	7	as	as	ADP
gujaf-59	186	8	firm	firm	ADJ
gujaf-59	186	9	size	size	NOUN
gujaf-59	186	10	,	,	PUNCT
gujaf-59	186	11	profitability	profitability	NOUN
gujaf-59	186	12	,	,	PUNCT
gujaf-59	186	13	and	and	CCONJ
gujaf-59	186	14	ict	ict	PROPN
gujaf-59	186	15	reveals	reveal	VERB
gujaf-59	186	16	positive	positive	ADJ
gujaf-59	186	17	and	and	CCONJ
gujaf-59	186	18	insignificantly	insignificantly	ADV
gujaf-59	186	19	influenced	influence	VERB
gujaf-59	186	20	voluntary	voluntary	ADJ
gujaf-59	186	21	disclosure	disclosure	NOUN
gujaf-59	186	22	and	and	CCONJ
gujaf-59	186	23	liquidity	liquidity	NOUN
gujaf-59	186	24	was	be	AUX
gujaf-59	186	25	negative	negative	ADJ
gujaf-59	186	26	and	and	CCONJ
gujaf-59	186	27	insignificantly	insignificantly	ADV
gujaf-59	186	28	influence	influence	VERB
gujaf-59	186	29	voluntary	voluntary	ADJ
gujaf-59	186	30	disclosure	disclosure	NOUN
gujaf-59	186	31	of	of	ADP
gujaf-59	186	32	quoted	quote	VERB
gujaf-59	186	33	consumer	consumer	NOUN
gujaf-59	186	34	goods	good	NOUN
gujaf-59	186	35	companies	company	NOUN
gujaf-59	186	36	in	in	ADP
gujaf-59	186	37	nigeria	nigeria	PROPN
gujaf-59	186	38	.	.	PUNCT
gujaf-59	187	1	however	however	ADV
gujaf-59	187	2	,	,	PUNCT
gujaf-59	187	3	it	it	PRON
gujaf-59	187	4	is	be	AUX
gujaf-59	187	5	recommended	recommend	VERB
gujaf-59	187	6	that	that	SCONJ
gujaf-59	187	7	among	among	ADP
gujaf-59	187	8	the	the	DET
gujaf-59	187	9	firm	firm	ADJ
gujaf-59	187	10	-	-	PUNCT
gujaf-59	187	11	specific	specific	ADJ
gujaf-59	187	12	attributes	attribute	NOUN
gujaf-59	187	13	used	use	VERB
gujaf-59	187	14	in	in	ADP
gujaf-59	187	15	this	this	DET
gujaf-59	187	16	study	study	NOUN
gujaf-59	187	17	firm	firm	NOUN
gujaf-59	187	18	age	age	NOUN
gujaf-59	187	19	and	and	CCONJ
gujaf-59	187	20	leverage	leverage	NOUN
gujaf-59	187	21	should	should	AUX
gujaf-59	187	22	be	be	AUX
gujaf-59	187	23	maintained	maintain	VERB
gujaf-59	187	24	appropriately	appropriately	ADV
gujaf-59	187	25	by	by	ADP
gujaf-59	187	26	the	the	DET
gujaf-59	187	27	management	management	NOUN
gujaf-59	187	28	of	of	ADP
gujaf-59	187	29	the	the	DET
gujaf-59	187	30	firms	firm	NOUN
gujaf-59	187	31	under	under	ADP
gujaf-59	187	32	study	study	NOUN
gujaf-59	187	33	and	and	CCONJ
gujaf-59	187	34	all	all	DET
gujaf-59	187	35	other	other	ADJ
gujaf-59	187	36	stakeholders	stakeholder	NOUN
gujaf-59	187	37	due	due	ADP
gujaf-59	187	38	to	to	ADP
gujaf-59	187	39	their	their	PRON
gujaf-59	187	40	impact	impact	NOUN
gujaf-59	187	41	on	on	ADP
gujaf-59	187	42	encouraging	encourage	VERB
gujaf-59	187	43	managers	manager	NOUN
gujaf-59	187	44	to	to	PART
gujaf-59	187	45	disclose	disclose	VERB
gujaf-59	187	46	more	more	ADV
gujaf-59	187	47	voluntary	voluntary	ADJ
gujaf-59	187	48	information	information	NOUN
gujaf-59	187	49	in	in	ADP
gujaf-59	187	50	the	the	DET
gujaf-59	187	51	company‟s	company‟s	ADJ
gujaf-59	187	52	yearly	yearly	ADJ
gujaf-59	187	53	publication	publication	NOUN
gujaf-59	187	54	to	to	PART
gujaf-59	187	55	mitigate	mitigate	VERB
gujaf-59	187	56	against	against	ADP
gujaf-59	187	57	agency	agency	NOUN
gujaf-59	187	58	cost	cost	NOUN
gujaf-59	187	59	resulting	result	VERB
gujaf-59	187	60	from	from	ADP
gujaf-59	187	61	agency	agency	NOUN
gujaf-59	187	62	conflict	conflict	NOUN
gujaf-59	187	63	and	and	CCONJ
gujaf-59	187	64	information	information	NOUN
gujaf-59	187	65	asymmetries	asymmetry	NOUN
gujaf-59	187	66	.	.	PUNCT
gujaf-59	188	1	references	reference	NOUN
gujaf-59	188	2	abdurrauf	abdurrauf	PROPN
gujaf-59	188	3	,	,	PUNCT
gujaf-59	188	4	m.d	m.d	PROPN
gujaf-59	188	5	.	.	PROPN
gujaf-59	188	6	(	(	PUNCT
gujaf-59	188	7	2017	2017	NUM
gujaf-59	188	8	)	)	PUNCT
gujaf-59	188	9	.	.	PUNCT
gujaf-59	189	1	firm	firm	ADJ
gujaf-59	189	2	-	-	PUNCT
gujaf-59	189	3	specific	specific	ADJ
gujaf-59	189	4	characteristics	characteristic	NOUN
gujaf-59	189	5	,	,	PUNCT
gujaf-59	189	6	corporate	corporate	ADJ
gujaf-59	189	7	governance	governance	NOUN
gujaf-59	189	8	and	and	CCONJ
gujaf-59	189	9	voluntary	voluntary	ADJ
gujaf-59	189	10	disclosure	disclosure	NOUN
gujaf-59	189	11	in	in	ADP
gujaf-59	189	12	annual	annual	ADJ
gujaf-59	189	13	reports	report	NOUN
gujaf-59	189	14	of	of	ADP
gujaf-59	189	15	listed	list	VERB
gujaf-59	189	16	companies	company	NOUN
gujaf-59	189	17	in	in	ADP
gujaf-59	189	18	bangladesh	bangladesh	NOUN
gujaf-59	189	19	;	;	PUNCT
gujaf-59	189	20	international	international	ADJ
gujaf-59	189	21	journal	journal	NOUN
gujaf-59	189	22	of	of	ADP
gujaf-59	189	23	managerial	managerial	ADJ
gujaf-59	189	24	and	and	CCONJ
gujaf-59	189	25	financial	financial	ADJ
gujaf-59	189	26	accounting	accounting	NOUN
gujaf-59	189	27	,	,	PUNCT
gujaf-59	189	28	9	9	NUM
gujaf-59	189	29	,	,	PUNCT
gujaf-59	189	30	(	(	PUNCT
gujaf-59	189	31	3	3	NUM
gujaf-59	189	32	)	)	PUNCT
gujaf-59	189	33	,	,	PUNCT
gujaf-59	189	34	263	263	NUM
gujaf-59	189	35	-	-	SYM
gujaf-59	189	36	282	282	NUM
gujaf-59	189	37	abeywardana	abeywardana	ADJ
gujaf-59	189	38	,	,	PUNCT
gujaf-59	189	39	n.l.e	n.l.e	NOUN
gujaf-59	189	40	.	.	PUNCT
gujaf-59	189	41	,	,	PUNCT
gujaf-59	189	42	&	&	CCONJ
gujaf-59	189	43	panditharathna	panditharathna	NOUN
gujaf-59	189	44	,	,	PUNCT
gujaf-59	189	45	k.m	k.m	PROPN
gujaf-59	189	46	.	.	PROPN
gujaf-59	189	47	(	(	PUNCT
gujaf-59	189	48	2016	2016	NUM
gujaf-59	189	49	)	)	PUNCT
gujaf-59	189	50	.	.	PUNCT
gujaf-59	190	1	the	the	DET
gujaf-59	190	2	extent	extent	NOUN
gujaf-59	190	3	and	and	CCONJ
gujaf-59	190	4	determinants	determinant	NOUN
gujaf-59	190	5	of	of	ADP
gujaf-59	190	6	voluntary	voluntary	ADJ
gujaf-59	190	7	disclosures	disclosure	NOUN
gujaf-59	190	8	in	in	ADP
gujaf-59	190	9	annual	annual	ADJ
gujaf-59	190	10	reports	report	NOUN
gujaf-59	190	11	;	;	PUNCT
gujaf-59	190	12	journal	journal	NOUN
gujaf-59	190	13	of	of	ADP
gujaf-59	190	14	accounting	accounting	NOUN
gujaf-59	190	15	and	and	CCONJ
gujaf-59	190	16	finance	finance	NOUN
gujaf-59	190	17	research	research	NOUN
gujaf-59	190	18	,	,	PUNCT
gujaf-59	190	19	5(4	5(4	NUM
gujaf-59	190	20	)	)	PUNCT
gujaf-59	190	21	.	.	PUNCT
gujaf-59	191	1	alfraih	alfraih	PROPN
gujaf-59	191	2	,	,	PUNCT
gujaf-59	191	3	m.	m.	NOUN
gujaf-59	191	4	m.	m.	NOUN
gujaf-59	191	5	,	,	PUNCT
gujaf-59	191	6	&	&	CCONJ
gujaf-59	191	7	almutawa	almutawa	PROPN
gujaf-59	191	8	,	,	PUNCT
gujaf-59	191	9	a.m.	a.m.	PROPN
gujaf-59	191	10	(	(	PUNCT
gujaf-59	191	11	2014	2014	NUM
gujaf-59	191	12	)	)	PUNCT
gujaf-59	191	13	.	.	PUNCT
gujaf-59	192	1	firm	firm	ADJ
gujaf-59	192	2	-	-	PUNCT
gujaf-59	192	3	specific	specific	ADJ
gujaf-59	192	4	characteristics	characteristic	NOUN
gujaf-59	192	5	and	and	CCONJ
gujaf-59	192	6	corporate	corporate	ADJ
gujaf-59	192	7	financial	financial	ADJ
gujaf-59	192	8	disclosure	disclosure	NOUN
gujaf-59	192	9	:	:	PUNCT
gujaf-59	192	10	evidence	evidence	NOUN
gujaf-59	192	11	from	from	ADP
gujaf-59	192	12	an	an	DET
gujaf-59	192	13	emerging	emerge	VERB
gujaf-59	192	14	market	market	NOUN
gujaf-59	192	15	;	;	PUNCT
gujaf-59	192	16	international	international	ADJ
gujaf-59	192	17	journal	journal	NOUN
gujaf-59	192	18	of	of	ADP
gujaf-59	192	19	accounting	accounting	NOUN
gujaf-59	192	20	and	and	CCONJ
gujaf-59	192	21	taxation	taxation	NOUN
gujaf-59	192	22	,	,	PUNCT
gujaf-59	192	23	2(3	2(3	NUM
gujaf-59	192	24	)	)	PUNCT
gujaf-59	192	25	,	,	PUNCT
gujaf-59	192	26	55	55	NUM
gujaf-59	192	27	-	-	SYM
gujaf-59	192	28	78	78	NUM
gujaf-59	192	29	albitar	albitar	NOUN
gujaf-59	192	30	,	,	PUNCT
gujaf-59	192	31	k.	k.	PROPN
gujaf-59	192	32	(	(	PUNCT
gujaf-59	192	33	2015	2015	NUM
gujaf-59	192	34	)	)	PUNCT
gujaf-59	192	35	.	.	PUNCT
gujaf-59	193	1	firm	firm	ADJ
gujaf-59	193	2	characteristics	characteristic	NOUN
gujaf-59	193	3	,	,	PUNCT
gujaf-59	193	4	governance	governance	NOUN
gujaf-59	193	5	attributes	attribute	NOUN
gujaf-59	193	6	and	and	CCONJ
gujaf-59	193	7	corporate	corporate	ADJ
gujaf-59	193	8	voluntary	voluntary	ADJ
gujaf-59	193	9	disclosure	disclosure	NOUN
gujaf-59	193	10	;	;	PUNCT
gujaf-59	193	11	international	international	ADJ
gujaf-59	193	12	business	business	NOUN
gujaf-59	193	13	research	research	NOUN
gujaf-59	193	14	;	;	PUNCT
gujaf-59	193	15	8	8	NUM
gujaf-59	193	16	(	(	PUNCT
gujaf-59	193	17	3	3	NUM
gujaf-59	193	18	)	)	PUNCT
gujaf-59	193	19	,	,	PUNCT
gujaf-59	193	20	9004	9004	NUM
gujaf-59	193	21	-	-	SYM
gujaf-59	193	22	9012	9012	NUM
gujaf-59	193	23	andersson	andersson	NOUN
gujaf-59	193	24	,	,	PUNCT
gujaf-59	193	25	a.	a.	PROPN
gujaf-59	193	26	,	,	PUNCT
gujaf-59	193	27	&	&	CCONJ
gujaf-59	193	28	folkare	folkare	PROPN
gujaf-59	193	29	,	,	PUNCT
gujaf-59	193	30	e.	e.	PROPN
gujaf-59	193	31	(	(	PUNCT
gujaf-59	193	32	2015	2015	NUM
gujaf-59	193	33	)	)	PUNCT
gujaf-59	193	34	.	.	PUNCT
gujaf-59	194	1	company	company	NOUN
gujaf-59	194	2	characteristics	characteristic	NOUN
gujaf-59	194	3	and	and	CCONJ
gujaf-59	194	4	voluntary	voluntary	ADJ
gujaf-59	194	5	disclosure	disclosure	NOUN
gujaf-59	194	6	of	of	ADP
gujaf-59	194	7	intellectual	intellectual	ADJ
gujaf-59	194	8	capital	capital	NOUN
gujaf-59	194	9	–	–	PUNCT
gujaf-59	194	10	a	a	DET
gujaf-59	194	11	study	study	NOUN
gujaf-59	194	12	on	on	ADP
gujaf-59	194	13	swedish	swedish	ADJ
gujaf-59	194	14	listed	list	VERB
gujaf-59	194	15	companies	company	NOUN
gujaf-59	194	16	,	,	PUNCT
gujaf-59	194	17	master‟s	master‟s	ADJ
gujaf-59	194	18	thesis	thesis	NOUN
gujaf-59	194	19	in	in	ADP
gujaf-59	194	20	business	business	NOUN
gujaf-59	194	21	administration	administration	NOUN
gujaf-59	194	22	;	;	PUNCT
gujaf-59	194	23	jonkoping	jonkope	VERB
gujaf-59	194	24	international	international	ADJ
gujaf-59	194	25	business	business	NOUN
gujaf-59	194	26	school	school	NOUN
gujaf-59	194	27	,	,	PUNCT
gujaf-59	194	28	and	and	CCONJ
gujaf-59	194	29	jonkoping	jonkope	VERB
gujaf-59	194	30	university	university	NOUN
gujaf-59	194	31	.	.	PUNCT
gujaf-59	195	1	gusau	gusau	PROPN
gujaf-59	195	2	journal	journal	PROPN
gujaf-59	195	3	of	of	ADP
gujaf-59	195	4	accounting	accounting	NOUN
gujaf-59	195	5	and	and	CCONJ
gujaf-59	195	6	finance	finance	NOUN
gujaf-59	195	7	,	,	PUNCT
gujaf-59	195	8	vol	vol	NOUN
gujaf-59	195	9	.	.	PROPN
gujaf-59	195	10	2	2	NUM
gujaf-59	195	11	,	,	PUNCT
gujaf-59	195	12	issue	issue	NOUN
gujaf-59	195	13	1	1	NUM
gujaf-59	195	14	,	,	PUNCT
gujaf-59	195	15	april	april	PROPN
gujaf-59	195	16	,	,	PUNCT
gujaf-59	195	17	2021	2021	NUM
gujaf-59	195	18	12	12	NUM
gujaf-59	195	19	barako	barako	PROPN
gujaf-59	195	20	,	,	PUNCT
gujaf-59	195	21	d.g	d.g	PROPN
gujaf-59	195	22	.	.	PROPN
gujaf-59	195	23	,	,	PUNCT
gujaf-59	195	24	hancock	hancock	PROPN
gujaf-59	195	25	,	,	PUNCT
gujaf-59	195	26	p.	p.	PROPN
gujaf-59	195	27	,	,	PUNCT
gujaf-59	195	28	&	&	CCONJ
gujaf-59	195	29	izan	izan	PROPN
gujaf-59	195	30	,	,	PUNCT
gujaf-59	195	31	i.h.y	i.h.y	NOUN
gujaf-59	195	32	.	.	PUNCT
gujaf-59	196	1	(	(	PUNCT
gujaf-59	196	2	2006	2006	NUM
gujaf-59	196	3	)	)	PUNCT
gujaf-59	196	4	.	.	PUNCT
gujaf-59	197	1	factors	factor	NOUN
gujaf-59	197	2	influencing	influence	VERB
gujaf-59	197	3	voluntary	voluntary	ADJ
gujaf-59	197	4	corporate	corporate	ADJ
gujaf-59	197	5	disclosure	disclosure	NOUN
gujaf-59	197	6	by	by	ADP
gujaf-59	197	7	kenyan	kenyan	ADJ
gujaf-59	197	8	companies	company	NOUN
gujaf-59	197	9	.	.	PUNCT
gujaf-59	198	1	corporate	corporate	ADJ
gujaf-59	198	2	governance	governance	NOUN
gujaf-59	198	3	;	;	PUNCT
gujaf-59	198	4	an	an	DET
gujaf-59	198	5	international	international	ADJ
gujaf-59	198	6	review	review	NOUN
gujaf-59	198	7	,	,	PUNCT
gujaf-59	198	8	14(2	14(2	NUM
gujaf-59	198	9	)	)	PUNCT
gujaf-59	198	10	,	,	PUNCT
gujaf-59	198	11	107	107	NUM
gujaf-59	198	12	-	-	SYM
gujaf-59	198	13	125	125	NUM
gujaf-59	198	14	.	.	PUNCT
gujaf-59	199	1	belgacem	belgacem	NOUN
gujaf-59	199	2	,	,	PUNCT
gujaf-59	199	3	i.	i.	PROPN
gujaf-59	199	4	,	,	PUNCT
gujaf-59	199	5	&	&	CCONJ
gujaf-59	199	6	umri	umri	PROPN
gujaf-59	199	7	,	,	PUNCT
gujaf-59	199	8	a.	a.	NOUN
gujaf-59	199	9	(	(	PUNCT
gujaf-59	199	10	2015	2015	NUM
gujaf-59	199	11	)	)	PUNCT
gujaf-59	199	12	.	.	PUNCT
gujaf-59	200	1	studied	study	VERB
gujaf-59	200	2	the	the	DET
gujaf-59	200	3	value	value	NOUN
gujaf-59	200	4	relevance	relevance	NOUN
gujaf-59	200	5	of	of	ADP
gujaf-59	200	6	voluntary	voluntary	ADJ
gujaf-59	200	7	disclosure	disclosure	NOUN
gujaf-59	200	8	on	on	ADP
gujaf-59	200	9	tunisia	tunisia	PROPN
gujaf-59	200	10	stock	stock	NOUN
gujaf-59	200	11	exchange	exchange	NOUN
gujaf-59	200	12	market	market	NOUN
gujaf-59	200	13	;	;	PUNCT
gujaf-59	200	14	international	international	ADJ
gujaf-59	200	15	journal	journal	NOUN
gujaf-59	200	16	of	of	ADP
gujaf-59	200	17	management	management	NOUN
gujaf-59	200	18	,	,	PUNCT
gujaf-59	200	19	accounting	accounting	NOUN
gujaf-59	200	20	and	and	CCONJ
gujaf-59	200	21	economics	economic	NOUN
gujaf-59	200	22	,	,	PUNCT
gujaf-59	200	23	1(5	1(5	NUM
gujaf-59	200	24	)	)	PUNCT
gujaf-59	200	25	353	353	NUM
gujaf-59	200	26	-	-	SYM
gujaf-59	200	27	370	370	NUM
gujaf-59	200	28	bhayani	bhayani	NOUN
gujaf-59	200	29	,	,	PUNCT
gujaf-59	200	30	s.	s.	PROPN
gujaf-59	200	31	(	(	PUNCT
gujaf-59	200	32	2012	2012	NUM
gujaf-59	200	33	)	)	PUNCT
gujaf-59	200	34	.	.	PUNCT
gujaf-59	201	1	association	association	NOUN
gujaf-59	201	2	between	between	ADP
gujaf-59	201	3	firm	firm	ADJ
gujaf-59	201	4	-	-	PUNCT
gujaf-59	201	5	specific	specific	ADJ
gujaf-59	201	6	characteristics	characteristic	NOUN
gujaf-59	201	7	and	and	CCONJ
gujaf-59	201	8	corporate	corporate	ADJ
gujaf-59	201	9	disclosure	disclosure	NOUN
gujaf-59	201	10	:	:	PUNCT
gujaf-59	201	11	the	the	DET
gujaf-59	201	12	case	case	NOUN
gujaf-59	201	13	of	of	ADP
gujaf-59	201	14	india	india	PROPN
gujaf-59	201	15	;	;	PUNCT
gujaf-59	201	16	international	international	ADJ
gujaf-59	201	17	conference	conference	NOUN
gujaf-59	201	18	on	on	ADP
gujaf-59	201	19	business	business	NOUN
gujaf-59	201	20	,	,	PUNCT
gujaf-59	201	21	economics	economic	NOUN
gujaf-59	201	22	,	,	PUNCT
gujaf-59	201	23	management	management	NOUN
gujaf-59	201	24	and	and	CCONJ
gujaf-59	201	25	behavioral	behavioral	ADJ
gujaf-59	201	26	science	science	NOUN
gujaf-59	201	27	,	,	PUNCT
gujaf-59	201	28	dubai	dubai	NOUN
gujaf-59	201	29	7	7	NUM
gujaf-59	201	30	-	-	SYM
gujaf-59	201	31	8	8	NUM
gujaf-59	201	32	,	,	PUNCT
gujaf-59	201	33	2012	2012	NUM
gujaf-59	201	34	.	.	PUNCT
gujaf-59	202	1	binuyo	binuyo	NOUN
gujaf-59	202	2	,	,	PUNCT
gujaf-59	202	3	a.	a.	PROPN
gujaf-59	202	4	,	,	PUNCT
gujaf-59	202	5	&	&	CCONJ
gujaf-59	202	6	aregboshola	aregboshola	PROPN
gujaf-59	202	7	,	,	PUNCT
gujaf-59	202	8	o.	o.	PROPN
gujaf-59	202	9	(	(	PUNCT
gujaf-59	202	10	2014	2014	NUM
gujaf-59	202	11	)	)	PUNCT
gujaf-59	202	12	.	.	PUNCT
gujaf-59	203	1	impact	impact	NOUN
gujaf-59	203	2	of	of	ADP
gujaf-59	203	3	information	information	NOUN
gujaf-59	203	4	and	and	CCONJ
gujaf-59	203	5	communication	communication	NOUN
gujaf-59	203	6	technology	technology	NOUN
gujaf-59	203	7	(	(	PUNCT
gujaf-59	203	8	ict	ict	PROPN
gujaf-59	203	9	)	)	PUNCT
gujaf-59	203	10	on	on	ADP
gujaf-59	203	11	commercial	commercial	ADJ
gujaf-59	203	12	banks	bank	NOUN
gujaf-59	203	13	performance	performance	NOUN
gujaf-59	203	14	:	:	PUNCT
gujaf-59	203	15	evidence	evidence	NOUN
gujaf-59	203	16	from	from	ADP
gujaf-59	203	17	south	south	PROPN
gujaf-59	203	18	africa	africa	PROPN
gujaf-59	203	19	;	;	PUNCT
gujaf-59	203	20	problems	problem	NOUN
gujaf-59	203	21	and	and	CCONJ
gujaf-59	203	22	perspective	perspective	NOUN
gujaf-59	203	23	in	in	ADP
gujaf-59	203	24	management	management	NOUN
gujaf-59	203	25	,	,	PUNCT
gujaf-59	203	26	12(3	12(3	NUM
gujaf-59	203	27	)	)	PUNCT
gujaf-59	203	28	,	,	PUNCT
gujaf-59	203	29	59	59	NUM
gujaf-59	203	30	-	-	SYM
gujaf-59	203	31	68	68	NUM
gujaf-59	203	32	companies	company	NOUN
gujaf-59	203	33	and	and	CCONJ
gujaf-59	203	34	allied	ally	VERB
gujaf-59	203	35	matters	matter	NOUN
gujaf-59	203	36	acts	act	VERB
gujaf-59	203	37	,	,	PUNCT
gujaf-59	203	38	(	(	PUNCT
gujaf-59	203	39	1990	1990	NUM
gujaf-59	203	40	)	)	PUNCT
gujaf-59	203	41	,	,	PUNCT
gujaf-59	203	42	as	as	SCONJ
gujaf-59	203	43	amended	amend	VERB
gujaf-59	203	44	in	in	ADP
gujaf-59	203	45	2004	2004	NUM
gujaf-59	203	46	,	,	PUNCT
gujaf-59	203	47	jide	jide	VERB
gujaf-59	203	48	olakanmi	olakanmi	ADV
gujaf-59	203	49	&	&	CCONJ
gujaf-59	203	50	co	co	NOUN
gujaf-59	203	51	,	,	PUNCT
gujaf-59	203	52	3	3	NUM
gujaf-59	203	53	rd	rd	NOUN
gujaf-59	203	54	edition	edition	NOUN
gujaf-59	203	55	,	,	PUNCT
gujaf-59	203	56	2013	2013	NUM
gujaf-59	203	57	,	,	PUNCT
gujaf-59	203	58	law	law	NOUN
gujaf-59	203	59	loads	load	VERB
gujaf-59	203	60	publication	publication	NOUN
gujaf-59	203	61	,	,	PUNCT
gujaf-59	203	62	panal	panal	ADJ
gujaf-59	203	63	press	press	NOUN
gujaf-59	203	64	,	,	PUNCT
gujaf-59	203	65	abuja	abuja	PROPN
gujaf-59	203	66	,	,	PUNCT
gujaf-59	203	67	nigeria	nigeria	PROPN
gujaf-59	203	68	.	.	PUNCT
gujaf-59	204	1	carmona	carmona	PROPN
gujaf-59	204	2	,	,	PUNCT
gujaf-59	204	3	s.	s.	PROPN
gujaf-59	204	4	,	,	PUNCT
gujaf-59	204	5	&	&	CCONJ
gujaf-59	204	6	trombetta	trombetta	PROPN
gujaf-59	204	7	,	,	PUNCT
gujaf-59	204	8	m.	m.	NOUN
gujaf-59	204	9	(	(	PUNCT
gujaf-59	204	10	2010	2010	NUM
gujaf-59	204	11	)	)	PUNCT
gujaf-59	204	12	.	.	PUNCT
gujaf-59	205	1	the	the	DET
gujaf-59	205	2	iasb	iasb	ADJ
gujaf-59	205	3	and	and	CCONJ
gujaf-59	205	4	fasb	fasb	NOUN
gujaf-59	205	5	convergence	convergence	NOUN
gujaf-59	205	6	process	process	NOUN
gujaf-59	205	7	and	and	CCONJ
gujaf-59	205	8	the	the	DET
gujaf-59	205	9	need	need	NOUN
gujaf-59	205	10	for	for	ADP
gujaf-59	205	11	„	„	PUNCT
gujaf-59	205	12	concept	concept	NOUN
gujaf-59	205	13	-	-	PUNCT
gujaf-59	205	14	based‟	based‟	NOUN
gujaf-59	205	15	accounting	accounting	NOUN
gujaf-59	205	16	teaching	teaching	NOUN
gujaf-59	205	17	;	;	PUNCT
gujaf-59	205	18	advances	advance	NOUN
gujaf-59	205	19	in	in	ADP
gujaf-59	205	20	accounting	accounting	NOUN
gujaf-59	205	21	,	,	PUNCT
gujaf-59	205	22	26(1	26(1	NUM
gujaf-59	205	23	)	)	PUNCT
gujaf-59	205	24	,	,	PUNCT
gujaf-59	205	25	1	1	NUM
gujaf-59	205	26	-	-	SYM
gujaf-59	205	27	5	5	NUM
gujaf-59	205	28	.	.	PUNCT
gujaf-59	206	1	cooke	cooke	PROPN
gujaf-59	206	2	,	,	PUNCT
gujaf-59	206	3	t.e	t.e	PROPN
gujaf-59	206	4	.	.	PUNCT
gujaf-59	206	5	(	(	PUNCT
gujaf-59	206	6	1989	1989	NUM
gujaf-59	206	7	)	)	PUNCT
gujaf-59	206	8	.	.	PUNCT
gujaf-59	207	1	voluntary	voluntary	ADJ
gujaf-59	207	2	corporate	corporate	ADJ
gujaf-59	207	3	disclosure	disclosure	NOUN
gujaf-59	207	4	by	by	ADP
gujaf-59	207	5	swedish	swedish	ADJ
gujaf-59	207	6	companies	company	NOUN
gujaf-59	207	7	;	;	PUNCT
gujaf-59	207	8	journal	journal	NOUN
gujaf-59	207	9	of	of	ADP
gujaf-59	207	10	international	international	ADJ
gujaf-59	207	11	financial	financial	ADJ
gujaf-59	207	12	management	management	NOUN
gujaf-59	207	13	and	and	CCONJ
gujaf-59	207	14	accounting	accounting	NOUN
gujaf-59	207	15	,	,	PUNCT
gujaf-59	207	16	28(1	28(1	NOUN
gujaf-59	207	17	)	)	PUNCT
gujaf-59	207	18	,	,	PUNCT
gujaf-59	207	19	171	171	NUM
gujaf-59	207	20	-	-	SYM
gujaf-59	207	21	95	95	NUM
gujaf-59	207	22	.	.	PUNCT
gujaf-59	208	1	cooke	cooke	PROPN
gujaf-59	208	2	,	,	PUNCT
gujaf-59	208	3	t.e	t.e	PROPN
gujaf-59	208	4	.	.	PUNCT
gujaf-59	208	5	(	(	PUNCT
gujaf-59	208	6	1992	1992	NUM
gujaf-59	208	7	)	)	PUNCT
gujaf-59	208	8	.	.	PUNCT
gujaf-59	209	1	the	the	DET
gujaf-59	209	2	impact	impact	NOUN
gujaf-59	209	3	of	of	ADP
gujaf-59	209	4	size	size	NOUN
gujaf-59	209	5	,	,	PUNCT
gujaf-59	209	6	stock	stock	NOUN
gujaf-59	209	7	market	market	NOUN
gujaf-59	209	8	listing	listing	NOUN
gujaf-59	209	9	and	and	CCONJ
gujaf-59	209	10	industry	industry	NOUN
gujaf-59	209	11	type	type	NOUN
gujaf-59	209	12	on	on	ADP
gujaf-59	209	13	disclosure	disclosure	NOUN
gujaf-59	209	14	in	in	ADP
gujaf-59	209	15	the	the	DET
gujaf-59	209	16	annual	annual	ADJ
gujaf-59	209	17	reports	report	NOUN
gujaf-59	209	18	of	of	ADP
gujaf-59	209	19	japanese	japanese	ADJ
gujaf-59	209	20	listed	list	VERB
gujaf-59	209	21	corporations	corporation	NOUN
gujaf-59	209	22	;	;	PUNCT
gujaf-59	209	23	accounting	accounting	NOUN
gujaf-59	209	24	&	&	CCONJ
gujaf-59	209	25	business	business	PROPN
gujaf-59	209	26	research	research	NOUN
gujaf-59	209	27	,	,	PUNCT
gujaf-59	209	28	22(87	22(87	NOUN
gujaf-59	209	29	)	)	PUNCT
gujaf-59	209	30	,	,	PUNCT
gujaf-59	209	31	229	229	NUM
gujaf-59	209	32	-	-	SYM
gujaf-59	209	33	237	237	NUM
gujaf-59	209	34	.	.	PUNCT
gujaf-59	210	1	dandago	dandago	PROPN
gujaf-59	210	2	,	,	PUNCT
gujaf-59	210	3	k.	k.	PROPN
gujaf-59	210	4	i.	i.	PROPN
gujaf-59	210	5	,	,	PUNCT
gujaf-59	210	6	&	&	CCONJ
gujaf-59	210	7	rufai	rufai	PROPN
gujaf-59	210	8	,	,	PUNCT
gujaf-59	210	9	a.	a.	PROPN
gujaf-59	210	10	s.	s.	PROPN
gujaf-59	210	11	(	(	PUNCT
gujaf-59	210	12	2014	2014	NUM
gujaf-59	210	13	)	)	PUNCT
gujaf-59	210	14	.	.	PUNCT
gujaf-59	211	1	information	information	NOUN
gujaf-59	211	2	technology	technology	NOUN
gujaf-59	211	3	and	and	CCONJ
gujaf-59	211	4	accounting	accounting	NOUN
gujaf-59	211	5	information	information	NOUN
gujaf-59	211	6	system	system	NOUN
gujaf-59	211	7	in	in	ADP
gujaf-59	211	8	the	the	DET
gujaf-59	211	9	nigerian	nigerian	ADJ
gujaf-59	211	10	banking	banking	NOUN
gujaf-59	211	11	industry	industry	NOUN
gujaf-59	211	12	;	;	PUNCT
gujaf-59	211	13	asian	asian	ADJ
gujaf-59	211	14	economics	economic	NOUN
gujaf-59	211	15	and	and	CCONJ
gujaf-59	211	16	financial	financial	ADJ
gujaf-59	211	17	review	review	NOUN
gujaf-59	211	18	,	,	PUNCT
gujaf-59	211	19	4(5	4(5	PROPN
gujaf-59	211	20	)	)	PUNCT
gujaf-59	211	21	,	,	PUNCT
gujaf-59	211	22	655	655	NUM
gujaf-59	211	23	-	-	SYM
gujaf-59	211	24	670	670	NUM
gujaf-59	211	25	.	.	PUNCT
gujaf-59	212	1	das	das	PROPN
gujaf-59	212	2	,	,	PUNCT
gujaf-59	212	3	s.	s.	PROPN
gujaf-59	212	4	(	(	PUNCT
gujaf-59	212	5	2017	2017	NUM
gujaf-59	212	6	)	)	PUNCT
gujaf-59	212	7	.	.	PUNCT
gujaf-59	213	1	impact	impact	NOUN
gujaf-59	213	2	of	of	ADP
gujaf-59	213	3	corporate	corporate	ADJ
gujaf-59	213	4	attributes	attribute	NOUN
gujaf-59	213	5	on	on	ADP
gujaf-59	213	6	the	the	DET
gujaf-59	213	7	extent	extent	NOUN
gujaf-59	213	8	of	of	ADP
gujaf-59	213	9	voluntary	voluntary	ADJ
gujaf-59	213	10	disclosure	disclosure	NOUN
gujaf-59	213	11	and	and	CCONJ
gujaf-59	213	12	reporting	report	VERB
gujaf-59	213	13	by	by	ADP
gujaf-59	213	14	listed	list	VERB
gujaf-59	213	15	companies	company	NOUN
gujaf-59	213	16	in	in	ADP
gujaf-59	213	17	bangladesh	bangladesh	PROPN
gujaf-59	213	18	;	;	PUNCT
gujaf-59	213	19	internl	internl	NOUN
gujaf-59	213	20	.	.	PUNCT
gujaf-59	214	1	journal	journal	PROPN
gujaf-59	214	2	of	of	ADP
gujaf-59	214	3	accounting	accounting	PROPN
gujaf-59	214	4	&	&	CCONJ
gujaf-59	214	5	business	business	PROPN
gujaf-59	214	6	finance	finance	PROPN
gujaf-59	214	7	,	,	PUNCT
gujaf-59	214	8	elfeky	elfeky	NOUN
gujaf-59	214	9	,	,	PUNCT
gujaf-59	214	10	m.	m.	NOUN
gujaf-59	214	11	i.	i.	PROPN
gujaf-59	214	12	(	(	PUNCT
gujaf-59	214	13	2017	2017	NUM
gujaf-59	214	14	)	)	PUNCT
gujaf-59	214	15	.	.	PUNCT
gujaf-59	215	1	the	the	DET
gujaf-59	215	2	extent	extent	NOUN
gujaf-59	215	3	of	of	ADP
gujaf-59	215	4	voluntary	voluntary	ADJ
gujaf-59	215	5	disclosure	disclosure	NOUN
gujaf-59	215	6	and	and	CCONJ
gujaf-59	215	7	its	its	PRON
gujaf-59	215	8	determinants	determinant	NOUN
gujaf-59	215	9	in	in	ADP
gujaf-59	215	10	emerging	emerge	VERB
gujaf-59	215	11	markets	market	NOUN
gujaf-59	215	12	:	:	PUNCT
gujaf-59	215	13	evidence	evidence	NOUN
gujaf-59	215	14	from	from	ADP
gujaf-59	215	15	egypt	egypt	PROPN
gujaf-59	215	16	,	,	PUNCT
gujaf-59	215	17	journal	journal	NOUN
gujaf-59	215	18	of	of	ADP
gujaf-59	215	19	finance	finance	NOUN
gujaf-59	215	20	and	and	CCONJ
gujaf-59	215	21	data	datum	NOUN
gujaf-59	215	22	science	science	NOUN
gujaf-59	215	23	3	3	NUM
gujaf-59	215	24	,	,	PUNCT
gujaf-59	215	25	45	45	NUM
gujaf-59	215	26	-	-	SYM
gujaf-59	215	27	59	59	NUM
gujaf-59	215	28	.	.	PUNCT
gujaf-59	216	1	filsaraei	filsaraei	PROPN
gujaf-59	216	2	,	,	PUNCT
gujaf-59	216	3	m.	m.	NOUN
gujaf-59	216	4	,	,	PUNCT
gujaf-59	216	5	&	&	CCONJ
gujaf-59	216	6	azarberahman	azarberahman	PROPN
gujaf-59	216	7	,	,	PUNCT
gujaf-59	216	8	a.	a.	NOUN
gujaf-59	216	9	(	(	PUNCT
gujaf-59	216	10	2016	2016	NUM
gujaf-59	216	11	)	)	PUNCT
gujaf-59	216	12	.	.	PUNCT
gujaf-59	217	1	an	an	DET
gujaf-59	217	2	association	association	NOUN
gujaf-59	217	3	between	between	ADP
gujaf-59	217	4	firm	firm	ADJ
gujaf-59	217	5	characteristics	characteristic	NOUN
gujaf-59	217	6	and	and	CCONJ
gujaf-59	217	7	voluntary	voluntary	ADJ
gujaf-59	217	8	disclosure	disclosure	NOUN
gujaf-59	217	9	extent	extent	NOUN
gujaf-59	217	10	of	of	ADP
gujaf-59	217	11	financial	financial	ADJ
gujaf-59	217	12	and	and	CCONJ
gujaf-59	217	13	non	non	ADJ
gujaf-59	217	14	financial	financial	ADJ
gujaf-59	217	15	information	information	NOUN
gujaf-59	217	16	on	on	ADP
gujaf-59	217	17	annual	annual	ADJ
gujaf-59	217	18	reports	report	NOUN
gujaf-59	217	19	of	of	ADP
gujaf-59	217	20	board	board	NOUN
gujaf-59	217	21	of	of	ADP
gujaf-59	217	22	directors	director	NOUN
gujaf-59	217	23	in	in	ADP
gujaf-59	217	24	iran	iran	PROPN
gujaf-59	217	25	;	;	PUNCT
gujaf-59	217	26	american	american	PROPN
gujaf-59	217	27	journal	journal	PROPN
gujaf-59	217	28	of	of	ADP
gujaf-59	217	29	economics	economic	NOUN
gujaf-59	217	30	,	,	PUNCT
gujaf-59	217	31	finance	finance	NOUN
gujaf-59	217	32	and	and	CCONJ
gujaf-59	217	33	management	management	NOUN
gujaf-59	217	34	,	,	PUNCT
gujaf-59	217	35	2(1	2(1	NUM
gujaf-59	217	36	)	)	PUNCT
gujaf-59	217	37	,	,	PUNCT
gujaf-59	217	38	1	1	NUM
gujaf-59	217	39	-	-	SYM
gujaf-59	217	40	7	7	NUM
gujaf-59	217	41	.	.	PUNCT
gujaf-59	217	42	frcn	frcn	PROPN
gujaf-59	217	43	,	,	PUNCT
gujaf-59	217	44	act	act	PROPN
gujaf-59	217	45	.	.	PUNCT
gujaf-59	218	1	(	(	PUNCT
gujaf-59	218	2	2011	2011	NUM
gujaf-59	218	3	)	)	PUNCT
gujaf-59	218	4	.	.	PUNCT
gujaf-59	219	1	financial	financial	ADJ
gujaf-59	219	2	reporting	reporting	NOUN
gujaf-59	219	3	council	council	PROPN
gujaf-59	219	4	of	of	ADP
gujaf-59	219	5	nigeria	nigeria	PROPN
gujaf-59	219	6	act	act	PROPN
gujaf-59	219	7	;	;	PUNCT
gujaf-59	219	8	federal	federal	ADJ
gujaf-59	219	9	republic	republic	NOUN
gujaf-59	219	10	of	of	ADP
gujaf-59	219	11	nigeria	nigeria	PROPN
gujaf-59	219	12	official	official	ADJ
gujaf-59	219	13	gazette	gazette	PROPN
gujaf-59	219	14	.	.	PUNCT
gujaf-59	220	1	gitzmann	gitzmann	PROPN
gujaf-59	220	2	,	,	PUNCT
gujaf-59	220	3	n.	n.	NOUN
gujaf-59	220	4	(	(	PUNCT
gujaf-59	220	5	2008	2008	NUM
gujaf-59	220	6	)	)	PUNCT
gujaf-59	220	7	.	.	PUNCT
gujaf-59	221	1	legal	legal	ADJ
gujaf-59	221	2	personality	personality	NOUN
gujaf-59	221	3	of	of	ADP
gujaf-59	221	4	the	the	DET
gujaf-59	221	5	corporate	corporate	ADJ
gujaf-59	221	6	and	and	CCONJ
gujaf-59	221	7	international	international	ADJ
gujaf-59	221	8	criminal	criminal	ADJ
gujaf-59	221	9	law	law	NOUN
gujaf-59	221	10	:	:	PUNCT
gujaf-59	221	11	globalization	globalization	NOUN
gujaf-59	221	12	,	,	PUNCT
gujaf-59	221	13	corporate	corporate	ADJ
gujaf-59	221	14	human	human	ADJ
gujaf-59	221	15	rights	right	NOUN
gujaf-59	221	16	abuses	abuse	NOUN
gujaf-59	221	17	and	and	CCONJ
gujaf-59	221	18	the	the	DET
gujaf-59	221	19	rorne	rorne	ADJ
gujaf-59	221	20	statue	statue	NOUN
gujaf-59	221	21	;	;	PUNCT
gujaf-59	221	22	queensland	queensland	NOUN
gujaf-59	221	23	law	law	PROPN
gujaf-59	221	24	student	student	NOUN
gujaf-59	221	25	review	review	PROPN
gujaf-59	221	26	,	,	PUNCT
gujaf-59	221	27	1(1	1(1	NUM
gujaf-59	221	28	)	)	PUNCT
gujaf-59	221	29	,	,	PUNCT
gujaf-59	221	30	36	36	NUM
gujaf-59	221	31	-	-	SYM
gujaf-59	221	32	54	54	NUM
gujaf-59	221	33	.	.	PUNCT
gujaf-59	222	1	gujurati	gujurati	PROPN
gujaf-59	222	2	,	,	PUNCT
gujaf-59	222	3	d.	d.	PROPN
gujaf-59	222	4	n.	n.	PROPN
gujaf-59	222	5	and	and	CCONJ
gujaf-59	222	6	porter	porter	NOUN
gujaf-59	222	7	,	,	PUNCT
gujaf-59	222	8	d.	d.	PROPN
gujaf-59	222	9	c	c	PROPN
gujaf-59	222	10	(	(	PUNCT
gujaf-59	222	11	2009	2009	NUM
gujaf-59	222	12	)	)	PUNCT
gujaf-59	222	13	.	.	PUNCT
gujaf-59	223	1	basic	basic	ADJ
gujaf-59	223	2	econometrics	econometric	NOUN
gujaf-59	223	3	.	.	PUNCT
gujaf-59	224	1	mcgraw	mcgraw	PROPN
gujaf-59	224	2	international	international	PROPN
gujaf-59	224	3	editor	editor	NOUN
gujaf-59	224	4	.	.	PUNCT
gujaf-59	225	1	5	5	NUM
gujaf-59	225	2	th	th	NUM
gujaf-59	225	3	ed	ed	NOUN
gujaf-59	225	4	.	.	PUNCT
gujaf-59	226	1	new	new	PROPN
gujaf-59	226	2	york	york	PROPN
gujaf-59	226	3	,	,	PUNCT
gujaf-59	226	4	mcgrew	mcgrew	PROPN
gujaf-59	226	5	companies	companies	PROPN
gujaf-59	226	6	usa	usa	PROPN
gujaf-59	226	7	hassan	hassan	PROPN
gujaf-59	226	8	,	,	PUNCT
gujaf-59	226	9	s.u	s.u	PROPN
gujaf-59	226	10	.	.	PROPN
gujaf-59	226	11	,	,	PUNCT
gujaf-59	226	12	&	&	CCONJ
gujaf-59	226	13	bello	bello	PROPN
gujaf-59	226	14	,	,	PUNCT
gujaf-59	226	15	a.	a.	NOUN
gujaf-59	226	16	(	(	PUNCT
gujaf-59	226	17	2013	2013	NUM
gujaf-59	226	18	)	)	PUNCT
gujaf-59	226	19	.	.	PUNCT
gujaf-59	227	1	firm	firm	ADJ
gujaf-59	227	2	characteristics	characteristic	NOUN
gujaf-59	227	3	and	and	CCONJ
gujaf-59	227	4	financial	financial	ADJ
gujaf-59	227	5	reporting	reporting	NOUN
gujaf-59	227	6	quality	quality	NOUN
gujaf-59	227	7	of	of	ADP
gujaf-59	227	8	listed	list	VERB
gujaf-59	227	9	manufacturing	manufacturing	NOUN
gujaf-59	227	10	firm	firm	NOUN
gujaf-59	227	11	in	in	ADP
gujaf-59	227	12	nigeria	nigeria	PROPN
gujaf-59	227	13	:	:	PUNCT
gujaf-59	227	14	international	international	ADJ
gujaf-59	227	15	journal	journal	NOUN
gujaf-59	227	16	of	of	ADP
gujaf-59	227	17	accounting	accounting	NOUN
gujaf-59	227	18	,	,	PUNCT
gujaf-59	227	19	banking	banking	NOUN
gujaf-59	227	20	and	and	CCONJ
gujaf-59	227	21	management	management	NOUN
gujaf-59	227	22	,	,	PUNCT
gujaf-59	227	23	1(6	1(6	NUM
gujaf-59	227	24	)	)	PUNCT
gujaf-59	227	25	47	47	NUM
gujaf-59	227	26	-	-	SYM
gujaf-59	227	27	63	63	NUM
gujaf-59	227	28	.	.	PUNCT
gujaf-59	228	1	hassan	hassan	PROPN
gujaf-59	228	2	,	,	PUNCT
gujaf-59	228	3	t.m	t.m	PROPN
gujaf-59	228	4	.	.	PROPN
gujaf-59	228	5	(	(	PUNCT
gujaf-59	228	6	2014	2014	NUM
gujaf-59	228	7	)	)	PUNCT
gujaf-59	228	8	.	.	PUNCT
gujaf-59	229	1	impact	impact	NOUN
gujaf-59	229	2	of	of	ADP
gujaf-59	229	3	firm	firm	ADJ
gujaf-59	229	4	size	size	NOUN
gujaf-59	229	5	on	on	ADP
gujaf-59	229	6	the	the	DET
gujaf-59	229	7	level	level	NOUN
gujaf-59	229	8	of	of	ADP
gujaf-59	229	9	non	non	ADJ
gujaf-59	229	10	-	-	ADJ
gujaf-59	229	11	mandatory	mandatory	ADJ
gujaf-59	229	12	disclosure	disclosure	NOUN
gujaf-59	229	13	in	in	ADP
gujaf-59	229	14	the	the	DET
gujaf-59	229	15	annual	annual	ADJ
gujaf-59	229	16	reports	report	NOUN
gujaf-59	229	17	of	of	ADP
gujaf-59	229	18	listed	list	VERB
gujaf-59	229	19	banks	bank	NOUN
gujaf-59	229	20	in	in	ADP
gujaf-59	229	21	bangladesh	bangladesh	NOUN
gujaf-59	229	22	;	;	PUNCT
gujaf-59	229	23	international	international	ADJ
gujaf-59	229	24	journal	journal	NOUN
gujaf-59	229	25	of	of	ADP
gujaf-59	229	26	economics	economic	NOUN
gujaf-59	229	27	,	,	PUNCT
gujaf-59	229	28	commerce	commerce	NOUN
gujaf-59	229	29	and	and	CCONJ
gujaf-59	229	30	management	management	NOUN
gujaf-59	229	31	,	,	PUNCT
gujaf-59	229	32	2(2	2(2	NUM
gujaf-59	229	33	)	)	PUNCT
gujaf-59	229	34	.	.	PUNCT
gujaf-59	230	1	gusau	gusau	PROPN
gujaf-59	230	2	journal	journal	PROPN
gujaf-59	230	3	of	of	ADP
gujaf-59	230	4	accounting	accounting	NOUN
gujaf-59	230	5	and	and	CCONJ
gujaf-59	230	6	finance	finance	NOUN
gujaf-59	230	7	,	,	PUNCT
gujaf-59	230	8	vol	vol	NOUN
gujaf-59	230	9	.	.	PROPN
gujaf-59	230	10	2	2	NUM
gujaf-59	230	11	,	,	PUNCT
gujaf-59	230	12	issue	issue	NOUN
gujaf-59	230	13	1	1	NUM
gujaf-59	230	14	,	,	PUNCT
gujaf-59	230	15	april	april	PROPN
gujaf-59	230	16	,	,	PUNCT
gujaf-59	230	17	2021	2021	NUM
gujaf-59	230	18	13	13	NUM
gujaf-59	230	19	hawashe	hawashe	NOUN
gujaf-59	230	20	,	,	PUNCT
gujaf-59	230	21	a.	a.	NOUN
gujaf-59	230	22	a.	a.	PROPN
gujaf-59	230	23	(	(	PUNCT
gujaf-59	230	24	2014	2014	NUM
gujaf-59	230	25	)	)	PUNCT
gujaf-59	230	26	.	.	PUNCT
gujaf-59	231	1	an	an	DET
gujaf-59	231	2	evaluation	evaluation	NOUN
gujaf-59	231	3	of	of	ADP
gujaf-59	231	4	voluntary	voluntary	ADJ
gujaf-59	231	5	disclosure	disclosure	NOUN
gujaf-59	231	6	in	in	ADP
gujaf-59	231	7	the	the	DET
gujaf-59	231	8	annual	annual	ADJ
gujaf-59	231	9	reports	report	NOUN
gujaf-59	231	10	of	of	ADP
gujaf-59	231	11	commercial	commercial	ADJ
gujaf-59	231	12	banks	bank	NOUN
gujaf-59	231	13	;	;	PUNCT
gujaf-59	231	14	empirical	empirical	ADJ
gujaf-59	231	15	evidence	evidence	NOUN
gujaf-59	231	16	from	from	ADP
gujaf-59	231	17	libya	libya	PROPN
gujaf-59	231	18	,	,	PUNCT
gujaf-59	231	19	unpublished	unpublished	ADJ
gujaf-59	231	20	phd	phd	NOUN
gujaf-59	231	21	thesis	thesis	NOUN
gujaf-59	231	22	,	,	PUNCT
gujaf-59	231	23	university	university	PROPN
gujaf-59	231	24	of	of	ADP
gujaf-59	231	25	salford	salford	PROPN
gujaf-59	231	26	,	,	PUNCT
gujaf-59	231	27	salford	salford	PROPN
gujaf-59	231	28	,	,	PUNCT
gujaf-59	231	29	uk	uk	PROPN
gujaf-59	231	30	.	.	PROPN
gujaf-59	231	31	hossain	hossain	PROPN
gujaf-59	231	32	,	,	PUNCT
gujaf-59	231	33	m.	m.	NOUN
gujaf-59	231	34	(	(	PUNCT
gujaf-59	231	35	2009	2009	NUM
gujaf-59	231	36	)	)	PUNCT
gujaf-59	231	37	.	.	PUNCT
gujaf-59	232	1	the	the	DET
gujaf-59	232	2	extent	extent	NOUN
gujaf-59	232	3	of	of	ADP
gujaf-59	232	4	disclosure	disclosure	NOUN
gujaf-59	232	5	in	in	ADP
gujaf-59	232	6	annual	annual	ADJ
gujaf-59	232	7	reports	report	NOUN
gujaf-59	232	8	of	of	ADP
gujaf-59	232	9	banking	banking	NOUN
gujaf-59	232	10	companies	company	NOUN
gujaf-59	232	11	:	:	PUNCT
gujaf-59	232	12	the	the	DET
gujaf-59	232	13	case	case	NOUN
gujaf-59	232	14	of	of	ADP
gujaf-59	232	15	india	india	PROPN
gujaf-59	232	16	.	.	PUNCT
gujaf-59	233	1	ibrahim	ibrahim	PROPN
gujaf-59	233	2	,	,	PUNCT
gujaf-59	233	3	k.	k.	PROPN
gujaf-59	233	4	(	(	PUNCT
gujaf-59	233	5	2014	2014	NUM
gujaf-59	233	6	)	)	PUNCT
gujaf-59	233	7	.	.	PUNCT
gujaf-59	234	1	firm	firm	ADJ
gujaf-59	234	2	characteristics	characteristic	NOUN
gujaf-59	234	3	and	and	CCONJ
gujaf-59	234	4	voluntary	voluntary	ADJ
gujaf-59	234	5	segments	segment	NOUN
gujaf-59	234	6	disclosure	disclosure	VERB
gujaf-59	234	7	among	among	ADP
gujaf-59	234	8	the	the	DET
gujaf-59	234	9	largest	large	ADJ
gujaf-59	234	10	firms	firm	NOUN
gujaf-59	234	11	in	in	ADP
gujaf-59	234	12	nigeria	nigeria	PROPN
gujaf-59	234	13	:	:	PUNCT
gujaf-59	234	14	international	international	ADJ
gujaf-59	234	15	journal	journal	PROPN
gujaf-59	234	16	of	of	ADP
gujaf-59	234	17	trade	trade	NOUN
gujaf-59	234	18	,	,	PUNCT
gujaf-59	234	19	economics	economic	NOUN
gujaf-59	234	20	and	and	CCONJ
gujaf-59	234	21	finance	finance	NOUN
gujaf-59	234	22	,	,	PUNCT
gujaf-59	234	23	5	5	NUM
gujaf-59	234	24	(	(	PUNCT
gujaf-59	234	25	4	4	NUM
gujaf-59	234	26	)	)	PUNCT
gujaf-59	234	27	,	,	PUNCT
gujaf-59	234	28	james	james	PROPN
gujaf-59	234	29	,	,	PUNCT
gujaf-59	234	30	c.	c.	PROPN
gujaf-59	234	31	(	(	PUNCT
gujaf-59	234	32	2010	2010	NUM
gujaf-59	234	33	)	)	PUNCT
gujaf-59	234	34	.	.	PUNCT
gujaf-59	235	1	essentials	essential	NOUN
gujaf-59	235	2	for	for	ADP
gujaf-59	235	3	technical	technical	ADJ
gujaf-59	235	4	analysis	analysis	NOUN
gujaf-59	235	5	for	for	ADP
gujaf-59	235	6	financial	financial	ADJ
gujaf-59	235	7	markets	market	NOUN
gujaf-59	235	8	,	,	PUNCT
gujaf-59	235	9	1	1	NUM
gujaf-59	235	10	st	st	PROPN
gujaf-59	235	11	review	review	PROPN
gujaf-59	235	12	wiley	wiley	NOUN
gujaf-59	235	13	,	,	PUNCT
gujaf-59	235	14	john	john	PROPN
gujaf-59	235	15	wiley	wiley	PROPN
gujaf-59	235	16	&	&	CCONJ
gujaf-59	235	17	sons	sons	PROPN
gujaf-59	235	18	inc	inc	PROPN
gujaf-59	235	19	.	.	PROPN
gujaf-59	235	20	u.s.a	u.s.a	PROPN
gujaf-59	235	21	juhmani	juhmani	PROPN
gujaf-59	235	22	,	,	PUNCT
gujaf-59	235	23	o.	o.	PROPN
gujaf-59	235	24	(	(	PUNCT
gujaf-59	235	25	2013	2013	NUM
gujaf-59	235	26	)	)	PUNCT
gujaf-59	235	27	.	.	PUNCT
gujaf-59	236	1	conducted	conduct	VERB
gujaf-59	236	2	a	a	DET
gujaf-59	236	3	research	research	NOUN
gujaf-59	236	4	on	on	ADP
gujaf-59	236	5	ownership	ownership	NOUN
gujaf-59	236	6	structure	structure	NOUN
gujaf-59	236	7	and	and	CCONJ
gujaf-59	236	8	corporate	corporate	ADJ
gujaf-59	236	9	voluntary	voluntary	ADJ
gujaf-59	236	10	disclosure	disclosure	NOUN
gujaf-59	236	11	on	on	ADP
gujaf-59	236	12	listed	list	VERB
gujaf-59	236	13	companies	company	NOUN
gujaf-59	236	14	in	in	ADP
gujaf-59	236	15	bahrain	bahrain	NOUN
gujaf-59	236	16	stock	stock	NOUN
gujaf-59	236	17	exchange	exchange	NOUN
gujaf-59	236	18	;	;	PUNCT
gujaf-59	236	19	international	international	ADJ
gujaf-59	236	20	journal	journal	NOUN
gujaf-59	236	21	of	of	ADP
gujaf-59	236	22	accounting	accounting	NOUN
gujaf-59	236	23	and	and	CCONJ
gujaf-59	236	24	financial	financial	ADJ
gujaf-59	236	25	reporting	reporting	NOUN
gujaf-59	236	26	3(2	3(2	NUM
gujaf-59	236	27	)	)	PUNCT
gujaf-59	236	28	kurfi	kurfi	NOUN
gujaf-59	236	29	,	,	PUNCT
gujaf-59	236	30	a.	a.	PROPN
gujaf-59	236	31	k	k	PROPN
gujaf-59	236	32	(	(	PUNCT
gujaf-59	236	33	2006	2006	NUM
gujaf-59	236	34	)	)	PUNCT
gujaf-59	236	35	,	,	PUNCT
gujaf-59	236	36	principles	principle	NOUN
gujaf-59	236	37	of	of	ADP
gujaf-59	236	38	financial	financial	ADJ
gujaf-59	236	39	management	management	NOUN
gujaf-59	236	40	;	;	PUNCT
gujaf-59	236	41	1	1	NUM
gujaf-59	236	42	st	st	PROPN
gujaf-59	236	43	edition	edition	PROPN
gujaf-59	236	44	,	,	PUNCT
gujaf-59	236	45	benchmark	benchmark	NOUN
gujaf-59	236	46	publishers	publisher	NOUN
gujaf-59	236	47	limited	limit	VERB
gujaf-59	236	48	,	,	PUNCT
gujaf-59	236	49	akcc	akcc	ADJ
gujaf-59	236	50	business	business	NOUN
gujaf-59	236	51	complex	complex	NOUN
gujaf-59	236	52	,	,	PUNCT
gujaf-59	236	53	goron	goron	PROPN
gujaf-59	236	54	dutse	dutse	PROPN
gujaf-59	236	55	,	,	PUNCT
gujaf-59	236	56	kano	kano	PROPN
gujaf-59	236	57	,	,	PUNCT
gujaf-59	236	58	nigeria	nigeria	PROPN
gujaf-59	236	59	.	.	PUNCT
gujaf-59	237	1	mangala	mangala	PROPN
gujaf-59	237	2	,	,	PUNCT
gujaf-59	237	3	d.	d.	PROPN
gujaf-59	237	4	,	,	PUNCT
gujaf-59	237	5	&	&	CCONJ
gujaf-59	237	6	isha	isha	PROPN
gujaf-59	237	7	,	,	PUNCT
gujaf-59	237	8	(	(	PUNCT
gujaf-59	237	9	2017	2017	NUM
gujaf-59	237	10	)	)	PUNCT
gujaf-59	237	11	.	.	PUNCT
gujaf-59	238	1	influence	influence	NOUN
gujaf-59	238	2	of	of	ADP
gujaf-59	238	3	corporate	corporate	ADJ
gujaf-59	238	4	characteristics	characteristic	NOUN
gujaf-59	238	5	on	on	ADP
gujaf-59	238	6	extent	extent	NOUN
gujaf-59	238	7	of	of	ADP
gujaf-59	238	8	disclosure	disclosure	NOUN
gujaf-59	238	9	in	in	ADP
gujaf-59	238	10	published	publish	VERB
gujaf-59	238	11	annual	annual	ADJ
gujaf-59	238	12	reports	report	NOUN
gujaf-59	238	13	in	in	ADP
gujaf-59	238	14	india	india	PROPN
gujaf-59	238	15	;	;	PUNCT
gujaf-59	238	16	amity	amity	NOUN
gujaf-59	238	17	journal	journal	NOUN
gujaf-59	238	18	of	of	ADP
gujaf-59	238	19	finance	finance	PROPN
gujaf-59	238	20	1(2	1(2	NUM
gujaf-59	238	21	)	)	PUNCT
gujaf-59	238	22	,	,	PUNCT
gujaf-59	238	23	22	22	NUM
gujaf-59	238	24	-	-	SYM
gujaf-59	238	25	34	34	NUM
gujaf-59	238	26	meek	meek	NOUN
gujaf-59	238	27	,	,	PUNCT
gujaf-59	238	28	g.	g.	PROPN
gujaf-59	238	29	k.	k.	PROPN
gujaf-59	238	30	,	,	PUNCT
gujaf-59	238	31	roberts	roberts	PROPN
gujaf-59	238	32	,	,	PUNCT
gujaf-59	238	33	c.	c.	PROPN
gujaf-59	238	34	,	,	PUNCT
gujaf-59	238	35	&	&	CCONJ
gujaf-59	238	36	gray	gray	PROPN
gujaf-59	238	37	,	,	PUNCT
gujaf-59	238	38	s.	s.	PROPN
gujaf-59	238	39	j.	j.	PROPN
gujaf-59	238	40	(	(	PUNCT
gujaf-59	238	41	1995	1995	NUM
gujaf-59	238	42	)	)	PUNCT
gujaf-59	238	43	.	.	PUNCT
gujaf-59	239	1	factors	factor	NOUN
gujaf-59	239	2	influencing	influence	VERB
gujaf-59	239	3	voluntary	voluntary	ADJ
gujaf-59	239	4	disclosure	disclosure	NOUN
gujaf-59	239	5	annual	annual	ADJ
gujaf-59	239	6	report	report	NOUN
gujaf-59	239	7	disclosures	disclosure	NOUN
gujaf-59	239	8	by	by	ADP
gujaf-59	239	9	u.s	u.s	PROPN
gujaf-59	239	10	.	.	PROPN
gujaf-59	239	11	,	,	PUNCT
gujaf-59	239	12	u.k	u.k	PROPN
gujaf-59	239	13	.	.	PROPN
gujaf-59	239	14	and	and	CCONJ
gujaf-59	239	15	continental	continental	PROPN
gujaf-59	239	16	european	european	PROPN
gujaf-59	239	17	multinational	multinational	PROPN
gujaf-59	239	18	corporations	corporation	NOUN
gujaf-59	239	19	;	;	PUNCT
gujaf-59	239	20	journal	journal	NOUN
gujaf-59	239	21	of	of	ADP
gujaf-59	239	22	international	international	ADJ
gujaf-59	239	23	business	business	NOUN
gujaf-59	239	24	studies	study	NOUN
gujaf-59	239	25	,	,	PUNCT
gujaf-59	239	26	96(3	96(3	NOUN
gujaf-59	239	27	)	)	PUNCT
gujaf-59	239	28	,	,	PUNCT
gujaf-59	239	29	555	555	NUM
gujaf-59	239	30	-	-	SYM
gujaf-59	239	31	572	572	NUM
gujaf-59	239	32	.	.	PUNCT
gujaf-59	240	1	monday	monday	PROPN
gujaf-59	240	2	,	,	PUNCT
gujaf-59	240	3	i.i	i.i	PROPN
gujaf-59	240	4	.	.	PROPN
gujaf-59	240	5	,	,	PUNCT
gujaf-59	240	6	&	&	CCONJ
gujaf-59	240	7	nancy	nancy	PROPN
gujaf-59	240	8	,	,	PUNCT
gujaf-59	240	9	a.	a.	PROPN
gujaf-59	240	10	(	(	PUNCT
gujaf-59	240	11	2016	2016	NUM
gujaf-59	240	12	)	)	PUNCT
gujaf-59	240	13	.	.	PUNCT
gujaf-59	241	1	determinants	determinant	NOUN
gujaf-59	241	2	of	of	ADP
gujaf-59	241	3	voluntary	voluntary	ADJ
gujaf-59	241	4	disclosure	disclosure	NOUN
gujaf-59	241	5	quality	quality	NOUN
gujaf-59	241	6	in	in	ADP
gujaf-59	241	7	emerging	emerge	VERB
gujaf-59	241	8	economics	economic	NOUN
gujaf-59	241	9	:	:	PUNCT
gujaf-59	241	10	evidence	evidence	NOUN
gujaf-59	241	11	from	from	ADP
gujaf-59	241	12	firms	firm	NOUN
gujaf-59	241	13	listed	list	VERB
gujaf-59	241	14	in	in	ADP
gujaf-59	241	15	nigeria	nigeria	PROPN
gujaf-59	241	16	stock	stock	PROPN
gujaf-59	241	17	exchange	exchange	PROPN
gujaf-59	241	18	;	;	PUNCT
gujaf-59	241	19	international	international	ADJ
gujaf-59	241	20	journal	journal	NOUN
gujaf-59	241	21	of	of	ADP
gujaf-59	241	22	research	research	NOUN
gujaf-59	241	23	in	in	ADP
gujaf-59	241	24	engineering	engineering	NOUN
gujaf-59	241	25	&	&	CCONJ
gujaf-59	241	26	technology	technology	PROPN
gujaf-59	241	27	,	,	PUNCT
gujaf-59	241	28	4	4	NUM
gujaf-59	241	29	(	(	PUNCT
gujaf-59	241	30	6	6	NUM
gujaf-59	241	31	)	)	PUNCT
gujaf-59	241	32	37	37	NUM
gujaf-59	241	33	-	-	SYM
gujaf-59	241	34	50	50	NUM
gujaf-59	241	35	.	.	PUNCT
gujaf-59	242	1	muhammad	muhammad	PROPN
gujaf-59	242	2	,	,	PUNCT
gujaf-59	242	3	a.	a.	PROPN
gujaf-59	242	4	,	,	PUNCT
gujaf-59	242	5	mukhtar	mukhtar	PROPN
gujaf-59	242	6	,	,	PUNCT
gujaf-59	242	7	n.	n.	PROPN
gujaf-59	242	8	g.	g.	PROPN
gujaf-59	242	9	,	,	PUNCT
gujaf-59	242	10	&	&	CCONJ
gujaf-59	242	11	sani	sani	PROPN
gujaf-59	242	12	,	,	PUNCT
gujaf-59	242	13	h.	h.	PROPN
gujaf-59	242	14	b.	b.	PROPN
gujaf-59	242	15	k.	k.	PROPN
gujaf-59	242	16	(	(	PUNCT
gujaf-59	242	17	2013	2013	NUM
gujaf-59	242	18	)	)	PUNCT
gujaf-59	242	19	.	.	PUNCT
gujaf-59	243	1	impact	impact	NOUN
gujaf-59	243	2	of	of	ADP
gujaf-59	243	3	information	information	NOUN
gujaf-59	243	4	and	and	CCONJ
gujaf-59	243	5	communication	communication	NOUN
gujaf-59	243	6	technology	technology	NOUN
gujaf-59	243	7	on	on	ADP
gujaf-59	243	8	banks	bank	NOUN
gujaf-59	243	9	performance	performance	NOUN
gujaf-59	243	10	:	:	PUNCT
gujaf-59	243	11	a	a	DET
gujaf-59	243	12	study	study	NOUN
gujaf-59	243	13	of	of	ADP
gujaf-59	243	14	selected	select	VERB
gujaf-59	243	15	commercial	commercial	ADJ
gujaf-59	243	16	banks	bank	NOUN
gujaf-59	243	17	in	in	ADP
gujaf-59	243	18	nigeria	nigeria	PROPN
gujaf-59	243	19	;	;	PUNCT
gujaf-59	243	20	european	european	ADJ
gujaf-59	243	21	scientific	scientific	ADJ
gujaf-59	243	22	journal	journal	NOUN
gujaf-59	243	23	,	,	PUNCT
gujaf-59	243	24	9(7	9(7	NUM
gujaf-59	243	25	)	)	PUNCT
gujaf-59	243	26	,	,	PUNCT
gujaf-59	243	27	213238	213238	NUM
gujaf-59	243	28	murcia	murcia	PROPN
gujaf-59	243	29	,	,	PUNCT
gujaf-59	243	30	f.d	f.d	PROPN
gujaf-59	243	31	.	.	PROPN
gujaf-59	243	32	,	,	PUNCT
gujaf-59	243	33	&	&	CCONJ
gujaf-59	243	34	santos	santos	PROPN
gujaf-59	243	35	,	,	PUNCT
gujaf-59	243	36	a.d	a.d	PROPN
gujaf-59	243	37	.	.	PROPN
gujaf-59	243	38	(	(	PUNCT
gujaf-59	243	39	2012	2012	NUM
gujaf-59	243	40	)	)	PUNCT
gujaf-59	243	41	.	.	PUNCT
gujaf-59	244	1	discretionary	discretionary	ADJ
gujaf-59	244	2	-	-	PUNCT
gujaf-59	244	3	based	base	VERB
gujaf-59	244	4	disclosure	disclosure	NOUN
gujaf-59	244	5	:	:	PUNCT
gujaf-59	244	6	evidence	evidence	NOUN
gujaf-59	244	7	from	from	ADP
gujaf-59	244	8	the	the	DET
gujaf-59	244	9	brazilian	brazilian	ADJ
gujaf-59	244	10	market	market	NOUN
gujaf-59	244	11	;	;	PUNCT
gujaf-59	244	12	brazilian	brazilian	ADJ
gujaf-59	244	13	administration	administration	PROPN
gujaf-59	244	14	review	review	PROPN
gujaf-59	244	15	,	,	PUNCT
gujaf-59	244	16	9(1	9(1	NUM
gujaf-59	244	17	)	)	PUNCT
gujaf-59	244	18	88	88	NUM
gujaf-59	244	19	-	-	SYM
gujaf-59	244	20	109	109	NUM
gujaf-59	244	21	modugu	modugu	NOUN
gujaf-59	244	22	,	,	PUNCT
gujaf-59	244	23	k.p	k.p	PROPN
gujaf-59	244	24	.	.	PROPN
gujaf-59	244	25	,	,	PUNCT
gujaf-59	244	26	&	&	CCONJ
gujaf-59	244	27	eboigbe	eboigbe	PROPN
gujaf-59	244	28	,	,	PUNCT
gujaf-59	244	29	s.u	s.u	PROPN
gujaf-59	244	30	.	.	PROPN
gujaf-59	244	31	(	(	PUNCT
gujaf-59	244	32	2017	2017	NUM
gujaf-59	244	33	)	)	PUNCT
gujaf-59	244	34	.	.	PUNCT
gujaf-59	245	1	corporate	corporate	ADJ
gujaf-59	245	2	attributes	attribute	NOUN
gujaf-59	245	3	and	and	CCONJ
gujaf-59	245	4	corporate	corporate	ADJ
gujaf-59	245	5	disclosure	disclosure	NOUN
gujaf-59	245	6	level	level	NOUN
gujaf-59	245	7	of	of	ADP
gujaf-59	245	8	listed	list	VERB
gujaf-59	245	9	companies	company	NOUN
gujaf-59	245	10	in	in	ADP
gujaf-59	245	11	nigeria	nigeria	PROPN
gujaf-59	245	12	;	;	PUNCT
gujaf-59	245	13	journal	journal	NOUN
gujaf-59	245	14	of	of	ADP
gujaf-59	245	15	finance	finance	NOUN
gujaf-59	245	16	and	and	CCONJ
gujaf-59	245	17	accounting	accounting	NOUN
gujaf-59	245	18	,	,	PUNCT
gujaf-59	245	19	5(2	5(2	NUM
gujaf-59	245	20	)	)	PUNCT
gujaf-59	245	21	,	,	PUNCT
gujaf-59	245	22	44	44	NUM
gujaf-59	245	23	-	-	SYM
gujaf-59	245	24	52	52	NUM
gujaf-59	245	25	needless	needless	ADJ
gujaf-59	245	26	,	,	PUNCT
gujaf-59	245	27	b.	b.	PROPN
gujaf-59	245	28	e	e	PROPN
gujaf-59	245	29	(	(	PUNCT
gujaf-59	245	30	1997	1997	NUM
gujaf-59	245	31	)	)	PUNCT
gujaf-59	245	32	.	.	PUNCT
gujaf-59	246	1	international	international	ADJ
gujaf-59	246	2	accounting	accounting	NOUN
gujaf-59	246	3	research	research	NOUN
gujaf-59	246	4	:	:	PUNCT
gujaf-59	246	5	an	an	DET
gujaf-59	246	6	analysis	analysis	NOUN
gujaf-59	246	7	of	of	ADP
gujaf-59	246	8	thirty	thirty	NUM
gujaf-59	246	9	two	two	NUM
gujaf-59	246	10	years	year	NOUN
gujaf-59	246	11	form	form	VERB
gujaf-59	246	12	international	international	ADJ
gujaf-59	246	13	journal	journal	NOUN
gujaf-59	246	14	of	of	ADP
gujaf-59	246	15	accounting	accounting	NOUN
gujaf-59	246	16	;	;	PUNCT
gujaf-59	246	17	international	international	ADJ
gujaf-59	246	18	journal	journal	NOUN
gujaf-59	246	19	of	of	ADP
gujaf-59	246	20	accounting	accounting	NOUN
gujaf-59	246	21	,	,	PUNCT
gujaf-59	246	22	32(2	32(2	NUM
gujaf-59	246	23	)	)	PUNCT
gujaf-59	246	24	,	,	PUNCT
gujaf-59	246	25	203	203	NUM
gujaf-59	246	26	-	-	SYM
gujaf-59	246	27	235	235	NUM
gujaf-59	246	28	.	.	PUNCT
gujaf-59	247	1	ogwe	ogwe	PROPN
gujaf-59	247	2	,	,	PUNCT
gujaf-59	247	3	j.a	j.a	PROPN
gujaf-59	247	4	.	.	PROPN
gujaf-59	247	5	(	(	PUNCT
gujaf-59	247	6	2014	2014	NUM
gujaf-59	247	7	)	)	PUNCT
gujaf-59	247	8	.	.	PUNCT
gujaf-59	248	1	determinants	determinant	NOUN
gujaf-59	248	2	of	of	ADP
gujaf-59	248	3	voluntary	voluntary	ADJ
gujaf-59	248	4	disclosure	disclosure	NOUN
gujaf-59	248	5	in	in	ADP
gujaf-59	248	6	the	the	DET
gujaf-59	248	7	annual	annual	ADJ
gujaf-59	248	8	reports	report	NOUN
gujaf-59	248	9	of	of	ADP
gujaf-59	248	10	companies	company	NOUN
gujaf-59	248	11	listed	list	VERB
gujaf-59	248	12	at	at	ADP
gujaf-59	248	13	the	the	DET
gujaf-59	248	14	nairobi	nairobi	PROPN
gujaf-59	248	15	securities	securities	PROPN
gujaf-59	248	16	exchange	exchange	PROPN
gujaf-59	248	17	:	:	PUNCT
gujaf-59	248	18	(	(	PUNCT
gujaf-59	248	19	msc	msc	PROPN
gujaf-59	248	20	.	.	PROPN
gujaf-59	248	21	thesis	thesis	NOUN
gujaf-59	248	22	)	)	PUNCT
gujaf-59	248	23	,	,	PUNCT
gujaf-59	248	24	school	school	NOUN
gujaf-59	248	25	of	of	ADP
gujaf-59	248	26	business	business	PROPN
gujaf-59	248	27	university	university	PROPN
gujaf-59	248	28	of	of	ADP
gujaf-59	248	29	nairobi	nairobi	PROPN
gujaf-59	248	30	.	.	PUNCT
gujaf-59	249	1	ofoegbu	ofoegbu	PROPN
gujaf-59	249	2	,	,	PUNCT
gujaf-59	249	3	n.g	n.g	PROPN
gujaf-59	249	4	.	.	PROPN
gujaf-59	249	5	,	,	PUNCT
gujaf-59	249	6	&	&	CCONJ
gujaf-59	249	7	odoemelam	odoemelam	PROPN
gujaf-59	249	8	,	,	PUNCT
gujaf-59	249	9	n.	n.	NOUN
gujaf-59	249	10	(	(	PUNCT
gujaf-59	249	11	2018	2018	NUM
gujaf-59	249	12	)	)	PUNCT
gujaf-59	249	13	.	.	PUNCT
gujaf-59	250	1	international	international	ADJ
gujaf-59	250	2	financial	financial	ADJ
gujaf-59	250	3	reporting	reporting	NOUN
gujaf-59	250	4	standards	standard	NOUN
gujaf-59	250	5	(	(	PUNCT
gujaf-59	250	6	ifrs	ifrs	NOUN
gujaf-59	250	7	)	)	PUNCT
gujaf-59	250	8	disclosure	disclosure	NOUN
gujaf-59	250	9	and	and	CCONJ
gujaf-59	250	10	performance	performance	NOUN
gujaf-59	250	11	of	of	ADP
gujaf-59	250	12	nigeria	nigeria	PROPN
gujaf-59	250	13	listed	list	VERB
gujaf-59	250	14	companies	company	NOUN
gujaf-59	250	15	;	;	PUNCT
gujaf-59	250	16	accounting	account	VERB
gujaf-59	250	17	corporate	corporate	ADJ
gujaf-59	250	18	governance	governance	NOUN
gujaf-59	250	19	and	and	CCONJ
gujaf-59	250	20	business	business	NOUN
gujaf-59	250	21	ethics	ethic	NOUN
gujaf-59	250	22	research	research	NOUN
gujaf-59	250	23	,	,	PUNCT
gujaf-59	250	24	1(1	1(1	NUM
gujaf-59	250	25	)	)	PUNCT
gujaf-59	250	26	,	,	PUNCT
gujaf-59	250	27	1	1	NUM
gujaf-59	250	28	-	-	SYM
gujaf-59	250	29	18	18	NUM
gujaf-59	250	30	onuagbon	onuagbon	NOUN
gujaf-59	250	31	,	,	PUNCT
gujaf-59	250	32	e.o	e.o	PROPN
gujaf-59	250	33	.	.	PROPN
gujaf-59	250	34	,	,	PUNCT
gujaf-59	250	35	&	&	CCONJ
gujaf-59	250	36	oziegbe	oziegbe	PROPN
gujaf-59	250	37	d.j	d.j	PROPN
gujaf-59	250	38	.	.	PROPN
gujaf-59	250	39	(	(	PUNCT
gujaf-59	250	40	2016	2016	NUM
gujaf-59	250	41	)	)	PUNCT
gujaf-59	250	42	.	.	PUNCT
gujaf-59	251	1	financial	financial	ADJ
gujaf-59	251	2	reporting	reporting	NOUN
gujaf-59	251	3	and	and	CCONJ
gujaf-59	251	4	voluntary	voluntary	ADJ
gujaf-59	251	5	disclosure	disclosure	NOUN
gujaf-59	251	6	in	in	ADP
gujaf-59	251	7	nigeria	nigeria	PROPN
gujaf-59	251	8	quoted	quote	VERB
gujaf-59	251	9	companies	company	NOUN
gujaf-59	251	10	;	;	PUNCT
gujaf-59	251	11	igbinedion	igbinedion	NOUN
gujaf-59	251	12	university	university	PROPN
gujaf-59	251	13	journal	journal	NOUN
gujaf-59	251	14	of	of	ADP
gujaf-59	251	15	accounting	accounting	NOUN
gujaf-59	251	16	,	,	PUNCT
gujaf-59	251	17	1	1	NUM
gujaf-59	251	18	42	42	NUM
gujaf-59	251	19	-	-	SYM
gujaf-59	251	20	58	58	NUM
gujaf-59	251	21	.	.	PUNCT
gujaf-59	252	1	pickering	pickering	NOUN
gujaf-59	252	2	,	,	PUNCT
gujaf-59	252	3	m.	m.	NOUN
gujaf-59	252	4	a.	a.	NOUN
gujaf-59	252	5	(	(	PUNCT
gujaf-59	252	6	2011	2011	NUM
gujaf-59	252	7	)	)	PUNCT
gujaf-59	252	8	.	.	PUNCT
gujaf-59	253	1	the	the	DET
gujaf-59	253	2	company	company	NOUN
gujaf-59	253	3	as	as	ADP
gujaf-59	253	4	a	a	DET
gujaf-59	253	5	separate	separate	ADJ
gujaf-59	253	6	legal	legal	ADJ
gujaf-59	253	7	entity	entity	NOUN
gujaf-59	253	8	;	;	PUNCT
gujaf-59	253	9	modern	modern	ADJ
gujaf-59	253	10	law	law	NOUN
gujaf-59	253	11	review	review	NOUN
gujaf-59	253	12	,	,	PUNCT
gujaf-59	253	13	31(5	31(5	NUM
gujaf-59	253	14	)	)	PUNCT
gujaf-59	253	15	,	,	PUNCT
gujaf-59	253	16	481	481	NUM
gujaf-59	253	17	-	-	SYM
gujaf-59	253	18	554	554	NUM
gujaf-59	253	19	.	.	PUNCT
gujaf-59	254	1	rabiu	rabiu	NOUN
gujaf-59	254	2	,	,	PUNCT
gujaf-59	254	3	s.a	s.a	PROPN
gujaf-59	254	4	.	.	PROPN
gujaf-59	254	5	,	,	PUNCT
gujaf-59	254	6	&	&	CCONJ
gujaf-59	254	7	ibrahim	ibrahim	PROPN
gujaf-59	254	8	,	,	PUNCT
gujaf-59	254	9	m.m	m.m	PROPN
gujaf-59	254	10	.	.	PROPN
gujaf-59	254	11	(	(	PUNCT
gujaf-59	254	12	2017	2017	NUM
gujaf-59	254	13	)	)	PUNCT
gujaf-59	254	14	.	.	PUNCT
gujaf-59	255	1	ownership	ownership	NOUN
gujaf-59	255	2	structure	structure	NOUN
gujaf-59	255	3	and	and	CCONJ
gujaf-59	255	4	voluntary	voluntary	ADJ
gujaf-59	255	5	disclosure	disclosure	NOUN
gujaf-59	255	6	of	of	ADP
gujaf-59	255	7	listed	list	VERB
gujaf-59	255	8	financial	financial	ADJ
gujaf-59	255	9	service	service	NOUN
gujaf-59	255	10	companies	company	NOUN
gujaf-59	255	11	;	;	PUNCT
gujaf-59	255	12	international	international	ADJ
gujaf-59	255	13	journal	journal	NOUN
gujaf-59	255	14	of	of	ADP
gujaf-59	255	15	advanced	advanced	ADJ
gujaf-59	255	16	scientific	scientific	ADJ
gujaf-59	255	17	research	research	NOUN
gujaf-59	255	18	|	|	NOUN
gujaf-59	255	19	ijasr	ijasr	NOUN
gujaf-59	255	20	,	,	PUNCT
gujaf-59	255	21	2(2	2(2	NUM
gujaf-59	255	22	)	)	PUNCT
gujaf-59	255	23	.	.	PUNCT
gujaf-59	256	1	gusau	gusau	PROPN
gujaf-59	256	2	journal	journal	PROPN
gujaf-59	256	3	of	of	ADP
gujaf-59	256	4	accounting	accounting	NOUN
gujaf-59	256	5	and	and	CCONJ
gujaf-59	256	6	finance	finance	NOUN
gujaf-59	256	7	,	,	PUNCT
gujaf-59	256	8	vol	vol	NOUN
gujaf-59	256	9	.	.	PROPN
gujaf-59	256	10	2	2	NUM
gujaf-59	256	11	,	,	PUNCT
gujaf-59	256	12	issue	issue	NOUN
gujaf-59	256	13	1	1	NUM
gujaf-59	256	14	,	,	PUNCT
gujaf-59	256	15	april	april	PROPN
gujaf-59	256	16	,	,	PUNCT
gujaf-59	256	17	2021	2021	NUM
gujaf-59	256	18	14	14	NUM
gujaf-59	256	19	rakiva	rakiva	NOUN
gujaf-59	256	20	,	,	PUNCT
gujaf-59	256	21	m.	m.	NOUN
gujaf-59	256	22	(	(	PUNCT
gujaf-59	256	23	2019	2019	NUM
gujaf-59	256	24	)	)	PUNCT
gujaf-59	256	25	.	.	PUNCT
gujaf-59	257	1	firmspecific	firmspecific	VERB
gujaf-59	257	2	characteristics	characteristic	NOUN
gujaf-59	257	3	and	and	CCONJ
gujaf-59	257	4	voluntary	voluntary	ADJ
gujaf-59	257	5	disclosure	disclosure	NOUN
gujaf-59	257	6	reporting	reporting	NOUN
gujaf-59	257	7	:	:	PUNCT
gujaf-59	257	8	an	an	DET
gujaf-59	257	9	empirical	empirical	ADJ
gujaf-59	257	10	research	research	NOUN
gujaf-59	257	11	on	on	ADP
gujaf-59	257	12	listed	list	VERB
gujaf-59	257	13	companies	company	NOUN
gujaf-59	257	14	of	of	ADP
gujaf-59	257	15	bangladesh	bangladesh	NOUN
gujaf-59	257	16	;	;	PUNCT
gujaf-59	257	17	journal	journal	NOUN
gujaf-59	257	18	of	of	ADP
gujaf-59	257	19	accounting	accounting	NOUN
gujaf-59	257	20	,	,	PUNCT
gujaf-59	257	21	finance	finance	NOUN
gujaf-59	257	22	and	and	CCONJ
gujaf-59	257	23	auditing	auditing	NOUN
gujaf-59	257	24	studies	study	NOUN
gujaf-59	257	25	5(1	5(1	NUM
gujaf-59	257	26	)	)	PUNCT
gujaf-59	257	27	,	,	PUNCT
gujaf-59	257	28	298	298	NUM
gujaf-59	257	29	-	-	SYM
gujaf-59	257	30	317	317	NUM
gujaf-59	257	31	.	.	PUNCT
gujaf-59	258	1	robert	robert	PROPN
gujaf-59	258	2	,	,	PUNCT
gujaf-59	258	3	s.	s.	PROPN
gujaf-59	258	4	k.	k.	PROPN
gujaf-59	258	5	(	(	PUNCT
gujaf-59	258	6	2012	2012	NUM
gujaf-59	258	7	)	)	PUNCT
gujaf-59	258	8	.	.	PUNCT
gujaf-59	259	1	a	a	DET
gujaf-59	259	2	pragmatics	pragmatic	NOUN
gujaf-59	259	3	guide	guide	NOUN
gujaf-59	259	4	to	to	ADP
gujaf-59	259	5	leveraged	leveraged	ADJ
gujaf-59	259	6	finance	finance	NOUN
gujaf-59	259	7	:	:	PUNCT
gujaf-59	259	8	credit	credit	NOUN
gujaf-59	259	9	analysis	analysis	NOUN
gujaf-59	259	10	for	for	ADP
gujaf-59	259	11	bonds	bond	NOUN
gujaf-59	259	12	and	and	CCONJ
gujaf-59	259	13	bank	bank	NOUN
gujaf-59	259	14	debt	debt	NOUN
gujaf-59	259	15	.	.	PUNCT
gujaf-59	260	1	1	1	NUM
gujaf-59	260	2	st	st	PROPN
gujaf-59	260	3	ed	ed	NOUN
gujaf-59	260	4	.	.	PUNCT
gujaf-59	261	1	ft	ft	PROPN
gujaf-59	261	2	press	press	PROPN
gujaf-59	261	3	new	new	PROPN
gujaf-59	261	4	york	york	PROPN
gujaf-59	261	5	,	,	PUNCT
gujaf-59	261	6	usa	usa	PROPN
gujaf-59	261	7	.	.	PROPN
gujaf-59	261	8	shumway	shumway	PROPN
gujaf-59	261	9	,	,	PUNCT
gujaf-59	261	10	t.	t.	PROPN
gujaf-59	261	11	(	(	PUNCT
gujaf-59	261	12	2001	2001	NUM
gujaf-59	261	13	)	)	PUNCT
gujaf-59	261	14	.	.	PUNCT
gujaf-59	262	1	forecasting	forecasting	NOUN
gujaf-59	262	2	bankruptcy	bankruptcy	NOUN
gujaf-59	262	3	more	more	ADV
gujaf-59	262	4	accurately	accurately	ADV
gujaf-59	262	5	:	:	PUNCT
gujaf-59	262	6	a	a	DET
gujaf-59	262	7	simple	simple	ADJ
gujaf-59	262	8	hazard	hazard	NOUN
gujaf-59	262	9	model	model	NOUN
gujaf-59	262	10	;	;	PUNCT
gujaf-59	262	11	journal	journal	NOUN
gujaf-59	262	12	of	of	ADP
gujaf-59	262	13	business	business	NOUN
gujaf-59	262	14	,	,	PUNCT
gujaf-59	262	15	74	74	NUM
gujaf-59	262	16	,	,	PUNCT
gujaf-59	262	17	101	101	NUM
gujaf-59	262	18	-	-	SYM
gujaf-59	262	19	124	124	NUM
gujaf-59	262	20	.	.	PUNCT
gujaf-59	263	1	tahidurrahan	tahidurrahan	PROPN
gujaf-59	263	2	,	,	PUNCT
gujaf-59	263	3	m.d	m.d	PROPN
gujaf-59	263	4	.	.	PROPN
gujaf-59	263	5	,	,	PUNCT
gujaf-59	263	6	&	&	CCONJ
gujaf-59	263	7	main‟uddin	main‟uddin	PROPN
gujaf-59	263	8	,	,	PUNCT
gujaf-59	263	9	m.	m.	NOUN
gujaf-59	263	10	(	(	PUNCT
gujaf-59	263	11	2016	2016	NUM
gujaf-59	263	12	)	)	PUNCT
gujaf-59	263	13	.	.	PUNCT
gujaf-59	264	1	influence	influence	NOUN
gujaf-59	264	2	of	of	ADP
gujaf-59	264	3	corporate	corporate	ADJ
gujaf-59	264	4	attributes	attribute	NOUN
gujaf-59	264	5	on	on	ADP
gujaf-59	264	6	magnitude	magnitude	NOUN
gujaf-59	264	7	of	of	ADP
gujaf-59	264	8	disclosure	disclosure	NOUN
gujaf-59	264	9	by	by	ADP
gujaf-59	264	10	private	private	ADJ
gujaf-59	264	11	commercial	commercial	ADJ
gujaf-59	264	12	banks	bank	NOUN
gujaf-59	264	13	in	in	ADP
gujaf-59	264	14	bangladesh	bangladesh	NOUN
gujaf-59	264	15	;	;	PUNCT
gujaf-59	264	16	journal	journal	NOUN
gujaf-59	264	17	of	of	ADP
gujaf-59	264	18	business	business	NOUN
gujaf-59	264	19	and	and	CCONJ
gujaf-59	264	20	technology	technology	NOUN
gujaf-59	264	21	,	,	PUNCT
gujaf-59	264	22	11(1	11(1	NUM
gujaf-59	264	23	-	-	SYM
gujaf-59	264	24	2	2	NUM
gujaf-59	264	25	)	)	PUNCT
gujaf-59	264	26	talpur	talpur	NOUN
gujaf-59	264	27	,	,	PUNCT
gujaf-59	264	28	s.	s.	PROPN
gujaf-59	264	29	,	,	PUNCT
gujaf-59	264	30	lizam	lizam	PROPN
gujaf-59	264	31	,	,	PUNCT
gujaf-59	264	32	m.	m.	NOUN
gujaf-59	264	33	,	,	PUNCT
gujaf-59	264	34	&	&	CCONJ
gujaf-59	264	35	keerio	keerio	PROPN
gujaf-59	264	36	,	,	PUNCT
gujaf-59	264	37	n.	n.	NOUN
gujaf-59	264	38	(	(	PUNCT
gujaf-59	264	39	2017	2017	NUM
gujaf-59	264	40	)	)	PUNCT
gujaf-59	264	41	.	.	PUNCT
gujaf-59	265	1	determining	determine	VERB
gujaf-59	265	2	firm	firm	ADJ
gujaf-59	265	3	characteristics	characteristic	NOUN
gujaf-59	265	4	and	and	CCONJ
gujaf-59	265	5	the	the	DET
gujaf-59	265	6	level	level	NOUN
gujaf-59	265	7	of	of	ADP
gujaf-59	265	8	voluntary	voluntary	ADJ
gujaf-59	265	9	corporate	corporate	ADJ
gujaf-59	265	10	governance	governance	NOUN
gujaf-59	265	11	disclosures	disclosure	NOUN
gujaf-59	265	12	among	among	ADP
gujaf-59	265	13	malaysian	malaysian	ADJ
gujaf-59	265	14	listed	list	VERB
gujaf-59	265	15	property	property	NOUN
gujaf-59	265	16	companies	company	NOUN
gujaf-59	265	17	,	,	PUNCT
gujaf-59	265	18	matec	matec	ADJ
gujaf-59	265	19	web	web	NOUN
gujaf-59	265	20	conferences	conference	NOUN
gujaf-59	265	21	,	,	PUNCT
gujaf-59	265	22	150	150	NUM
gujaf-59	265	23	,	,	PUNCT
gujaf-59	265	24	1	1	NUM
gujaf-59	265	25	-	-	SYM
gujaf-59	265	26	5	5	NUM
gujaf-59	265	27	.	.	PUNCT
gujaf-59	265	28	tufail	tufail	PROPN
gujaf-59	265	29	,	,	PUNCT
gujaf-59	265	30	b.	b.	PROPN
gujaf-59	265	31	s.	s.	PROPN
gujaf-59	265	32	,	,	PUNCT
gujaf-59	265	33	khan	khan	PROPN
gujaf-59	265	34	,	,	PUNCT
gujaf-59	265	35	j.	j.	PROPN
gujaf-59	265	36	,	,	PUNCT
gujaf-59	265	37	abbas	abbas	PROPN
gujaf-59	265	38	,	,	PUNCT
gujaf-59	265	39	a.	a.	PROPN
gujaf-59	265	40	&	&	CCONJ
gujaf-59	265	41	saeed	saeed	PROPN
gujaf-59	265	42	,	,	PUNCT
gujaf-59	265	43	a.	a.	NOUN
gujaf-59	265	44	(	(	PUNCT
gujaf-59	265	45	2012	2012	NUM
gujaf-59	265	46	)	)	PUNCT
gujaf-59	265	47	.	.	PUNCT
gujaf-59	266	1	the	the	DET
gujaf-59	266	2	association	association	NOUN
gujaf-59	266	3	between	between	ADP
gujaf-59	266	4	firm	firm	ADJ
gujaf-59	266	5	specific	specific	ADJ
gujaf-59	266	6	characteristics	characteristic	NOUN
gujaf-59	266	7	and	and	CCONJ
gujaf-59	266	8	corporate	corporate	ADJ
gujaf-59	266	9	disclosure	disclosure	NOUN
gujaf-59	266	10	in	in	ADP
gujaf-59	266	11	pakistan	pakistan	PROPN
gujaf-59	266	12	;	;	PUNCT
gujaf-59	266	13	journals	journal	NOUN
gujaf-59	266	14	of	of	ADP
gujaf-59	266	15	contemporary	contemporary	ADJ
gujaf-59	266	16	issues	issue	NOUN
gujaf-59	266	17	in	in	ADP
gujaf-59	266	18	business	business	NOUN
gujaf-59	266	19	research	research	NOUN
gujaf-59	266	20	,	,	PUNCT
gujaf-59	266	21	4(2	4(2	NUM
gujaf-59	266	22	)	)	PUNCT
gujaf-59	266	23	,	,	PUNCT
gujaf-59	266	24	124134	124134	NUM
gujaf-59	266	25	verma	verma	PROPN
gujaf-59	266	26	,	,	PUNCT
gujaf-59	266	27	b.	b.	PROPN
gujaf-59	266	28	i.	i.	PROPN
gujaf-59	266	29	(	(	PUNCT
gujaf-59	266	30	1988	1988	NUM
gujaf-59	266	31	)	)	PUNCT
gujaf-59	266	32	.	.	PUNCT
gujaf-59	267	1	analysis	analysis	NOUN
gujaf-59	267	2	of	of	ADP
gujaf-59	267	3	financial	financial	ADJ
gujaf-59	267	4	statement	statement	NOUN
gujaf-59	267	5	;	;	PUNCT
gujaf-59	267	6	arihant	arihant	PROPN
gujaf-59	267	7	publisher	publisher	NOUN
gujaf-59	267	8	,	,	PUNCT
gujaf-59	267	9	jaipur	jaipur	PROPN
gujaf-59	267	10	.	.	PUNCT
gujaf-59	268	1	ward	ward	NOUN
gujaf-59	268	2	,	,	PUNCT
gujaf-59	268	3	m.	m.	NOUN
gujaf-59	268	4	,	,	PUNCT
gujaf-59	268	5	&	&	CCONJ
gujaf-59	268	6	price	price	NOUN
gujaf-59	268	7	,	,	PUNCT
gujaf-59	268	8	a.	a.	NOUN
gujaf-59	268	9	(	(	PUNCT
gujaf-59	268	10	2006	2006	NUM
gujaf-59	268	11	)	)	PUNCT
gujaf-59	268	12	.	.	PUNCT
gujaf-59	269	1	turning	turn	VERB
gujaf-59	269	2	vision	vision	NOUN
gujaf-59	269	3	into	into	ADP
gujaf-59	269	4	value	value	NOUN
gujaf-59	269	5	,	,	PUNCT
gujaf-59	269	6	pretoria	pretoria	PROPN
gujaf-59	269	7	:	:	PUNCT
gujaf-59	269	8	van	van	PROPN
gujaf-59	269	9	schaik	schaik	NOUN
gujaf-59	269	10	publishers	publisher	NOUN
gujaf-59	269	11	http://www.ibima	http://www.ibima	PROPN
gujaf-59	269	12	publishing.com	publishing.com	X
gujaf-59	269	13	.	.	PUNCT
gujaf-59	269	14	watts	watts	PROPN
gujaf-59	269	15	,	,	PUNCT
gujaf-59	269	16	r.	r.	PROPN
gujaf-59	269	17	l.	l.	PROPN
gujaf-59	269	18	,	,	PUNCT
gujaf-59	269	19	&	&	CCONJ
gujaf-59	269	20	zimmerman	zimmerman	PROPN
gujaf-59	269	21	,	,	PUNCT
gujaf-59	269	22	j.	j.	PROPN
gujaf-59	269	23	l.	l.	PROPN
gujaf-59	269	24	(	(	PUNCT
gujaf-59	269	25	1978	1978	NUM
gujaf-59	269	26	)	)	PUNCT
gujaf-59	269	27	.	.	PUNCT
gujaf-59	270	1	towards	towards	ADP
gujaf-59	270	2	a	a	DET
gujaf-59	270	3	positive	positive	ADJ
gujaf-59	270	4	theory	theory	NOUN
gujaf-59	270	5	of	of	ADP
gujaf-59	270	6	the	the	DET
gujaf-59	270	7	determination	determination	NOUN
gujaf-59	270	8	of	of	ADP
gujaf-59	270	9	accounting	accounting	NOUN
gujaf-59	270	10	standards	standard	NOUN
gujaf-59	270	11	.	.	PUNCT
gujaf-59	271	1	the	the	DET
gujaf-59	271	2	accounting	accounting	NOUN
gujaf-59	271	3	review	review	NOUN
gujaf-59	271	4	,	,	PUNCT
gujaf-59	271	5	53(1	53(1	NOUN
gujaf-59	271	6	)	)	PUNCT
gujaf-59	271	7	,	,	PUNCT
gujaf-59	271	8	112	112	NUM
gujaf-59	271	9	-	-	SYM
gujaf-59	271	10	134	134	NUM
gujaf-59	271	11	.	.	PUNCT
gujaf-59	272	1	watts	watts	PROPN
gujaf-59	272	2	,	,	PUNCT
gujaf-59	272	3	r.	r.	PROPN
gujaf-59	272	4	l.	l.	PROPN
gujaf-59	272	5	,	,	PUNCT
gujaf-59	272	6	&	&	CCONJ
gujaf-59	272	7	zimmerman	zimmerman	PROPN
gujaf-59	272	8	,	,	PUNCT
gujaf-59	272	9	j.	j.	PROPN
gujaf-59	272	10	l.	l.	PROPN
gujaf-59	272	11	(	(	PUNCT
gujaf-59	272	12	1990	1990	NUM
gujaf-59	272	13	)	)	PUNCT
gujaf-59	272	14	.	.	PUNCT
gujaf-59	273	1	positive	positive	ADJ
gujaf-59	273	2	accounting	accounting	NOUN
gujaf-59	273	3	theory	theory	NOUN
gujaf-59	273	4	:	:	PUNCT
gujaf-59	273	5	a	a	DET
gujaf-59	273	6	ten	ten	NUM
gujaf-59	273	7	years‟	years‟	NOUN
gujaf-59	273	8	perspective	perspective	NOUN
gujaf-59	273	9	.	.	PUNCT
gujaf-59	274	1	the	the	DET
gujaf-59	274	2	accounting	accounting	NOUN
gujaf-59	274	3	review	review	NOUN
gujaf-59	274	4	,	,	PUNCT
gujaf-59	274	5	65(1	65(1	NOUN
gujaf-59	274	6	)	)	PUNCT
gujaf-59	274	7	,	,	PUNCT
gujaf-59	274	8	131	131	NUM
gujaf-59	274	9	-	-	SYM
gujaf-59	274	10	156	156	NUM
gujaf-59	274	11	.	.	PUNCT
gujaf-59	275	1	yusuf	yusuf	PROPN
gujaf-59	275	2	,	,	PUNCT
gujaf-59	275	3	i.	i.	PROPN
gujaf-59	275	4	(	(	PUNCT
gujaf-59	275	5	2018	2018	NUM
gujaf-59	275	6	)	)	PUNCT
gujaf-59	275	7	.	.	PUNCT
gujaf-59	276	1	impact	impact	NOUN
gujaf-59	276	2	of	of	ADP
gujaf-59	276	3	firm	firm	ADJ
gujaf-59	276	4	attributes	attribute	NOUN
gujaf-59	276	5	on	on	ADP
gujaf-59	276	6	voluntary	voluntary	ADJ
gujaf-59	276	7	accounting	accounting	NOUN
gujaf-59	276	8	disclosure	disclosure	NOUN
gujaf-59	276	9	of	of	ADP
gujaf-59	276	10	listed	list	VERB
gujaf-59	276	11	financial	financial	ADJ
gujaf-59	276	12	servise	servise	NOUN
gujaf-59	276	13	compnies	compnie	NOUN
gujaf-59	276	14	in	in	ADP
gujaf-59	276	15	nigeria	nigeria	PROPN
gujaf-59	276	16	.	.	PUNCT
gujaf-59	277	1	unpublished	unpublished	ADJ
gujaf-59	277	2	doctoral	doctoral	ADJ
gujaf-59	277	3	dissertation	dissertation	NOUN
gujaf-59	277	4	,	,	PUNCT
gujaf-59	277	5	school	school	NOUN
gujaf-59	277	6	of	of	ADP
gujaf-59	277	7	business	business	NOUN
gujaf-59	277	8	studies	study	NOUN
gujaf-59	277	9	ahmadu	ahmadu	PROPN
gujaf-59	277	10	bello	bello	PROPN
gujaf-59	277	11	university	university	PROPN
gujaf-59	277	12	,	,	PUNCT
gujaf-59	277	13	zaria	zaria	PROPN
gujaf-59	277	14	.	.	PUNCT
gujaf-59	278	1	gusau	gusau	PROPN
gujaf-59	278	2	journal	journal	PROPN
gujaf-59	278	3	of	of	ADP
gujaf-59	278	4	accounting	accounting	NOUN
gujaf-59	278	5	and	and	CCONJ
gujaf-59	278	6	finance	finance	NOUN
gujaf-59	278	7	,	,	PUNCT
gujaf-59	278	8	vol	vol	NOUN
gujaf-59	278	9	.	.	PROPN
gujaf-59	278	10	2	2	NUM
gujaf-59	278	11	,	,	PUNCT
gujaf-59	278	12	issue	issue	NOUN
gujaf-59	278	13	1	1	NUM
gujaf-59	278	14	,	,	PUNCT
gujaf-59	278	15	april	april	PROPN
gujaf-59	278	16	,	,	PUNCT
gujaf-59	278	17	2021	2021	NUM
gujaf-59	278	18	15	15	NUM