id	sid	tid	token	lemma	pos
gujaf-60	1	1	gusau	gusau	PROPN
gujaf-60	1	2	journal	journal	NOUN
gujaf-60	1	3	of	of	ADP
gujaf-60	1	4	accounting	accounting	NOUN
gujaf-60	1	5	and	and	CCONJ
gujaf-60	1	6	finance	finance	NOUN
gujaf-60	1	7	,	,	PUNCT
gujaf-60	1	8	vol	vol	NOUN
gujaf-60	1	9	.	.	PROPN
gujaf-60	1	10	2	2	NUM
gujaf-60	1	11	,	,	PUNCT
gujaf-60	1	12	issue	issue	NOUN
gujaf-60	1	13	2	2	NUM
gujaf-60	1	14	,	,	PUNCT
gujaf-60	1	15	april	april	PROPN
gujaf-60	1	16	,	,	PUNCT
gujaf-60	1	17	2021	2021	NUM
gujaf-60	1	18	1	1	NUM
gujaf-60	1	19	gusau	gusau	ADJ
gujaf-60	1	20	journal	journal	NOUN
gujaf-60	1	21	of	of	ADP
gujaf-60	1	22	accounting	accounting	NOUN
gujaf-60	1	23	and	and	CCONJ
gujaf-60	1	24	finance	finance	NOUN
gujaf-60	1	25	(	(	PUNCT
gujaf-60	1	26	gujaf	gujaf	NOUN
gujaf-60	1	27	)	)	PUNCT
gujaf-60	1	28	vol	vol	NOUN
gujaf-60	1	29	.	.	NOUN
gujaf-60	1	30	2	2	NUM
gujaf-60	1	31	issue	issue	NOUN
gujaf-60	1	32	2	2	NUM
gujaf-60	1	33	april	april	PROPN
gujaf-60	1	34	,	,	PUNCT
gujaf-60	1	35	2021	2021	NUM
gujaf-60	1	36	issn	issn	X
gujaf-60	1	37	:	:	PUNCT
gujaf-60	1	38	2756	2756	NUM
gujaf-60	1	39	-	-	PUNCT
gujaf-60	1	40	665x	665x	NOUN
gujaf-60	1	41	a	a	DET
gujaf-60	1	42	publication	publication	NOUN
gujaf-60	1	43	of	of	ADP
gujaf-60	1	44	department	department	NOUN
gujaf-60	1	45	of	of	ADP
gujaf-60	1	46	accounting	accounting	NOUN
gujaf-60	1	47	and	and	CCONJ
gujaf-60	1	48	finance	finance	NOUN
gujaf-60	1	49	,	,	PUNCT
gujaf-60	1	50	faculty	faculty	NOUN
gujaf-60	1	51	of	of	ADP
gujaf-60	1	52	management	management	NOUN
gujaf-60	1	53	and	and	CCONJ
gujaf-60	1	54	social	social	ADJ
gujaf-60	1	55	sciences	science	NOUN
gujaf-60	1	56	,	,	PUNCT
gujaf-60	1	57	federal	federal	ADJ
gujaf-60	1	58	university	university	NOUN
gujaf-60	1	59	gusau	gusau	NOUN
gujaf-60	1	60	,	,	PUNCT
gujaf-60	1	61	zamfara	zamfara	PROPN
gujaf-60	1	62	state	state	PROPN
gujaf-60	1	63	–	–	PUNCT
gujaf-60	1	64	nigeria	nigeria	PROPN
gujaf-60	1	65	gusau	gusau	PROPN
gujaf-60	1	66	journal	journal	PROPN
gujaf-60	1	67	of	of	ADP
gujaf-60	1	68	accounting	accounting	NOUN
gujaf-60	1	69	and	and	CCONJ
gujaf-60	1	70	finance	finance	NOUN
gujaf-60	1	71	,	,	PUNCT
gujaf-60	1	72	vol	vol	NOUN
gujaf-60	1	73	.	.	PROPN
gujaf-60	1	74	2	2	NUM
gujaf-60	1	75	,	,	PUNCT
gujaf-60	1	76	issue	issue	NOUN
gujaf-60	1	77	2	2	NUM
gujaf-60	1	78	,	,	PUNCT
gujaf-60	1	79	april	april	PROPN
gujaf-60	1	80	,	,	PUNCT
gujaf-60	1	81	2021	2021	NUM
gujaf-60	1	82	2	2	NUM
gujaf-60	1	83	firm	firm	NOUN
gujaf-60	1	84	attributes	attribute	NOUN
gujaf-60	1	85	and	and	CCONJ
gujaf-60	1	86	earnings	earning	NOUN
gujaf-60	1	87	management	management	NOUN
gujaf-60	1	88	of	of	ADP
gujaf-60	1	89	listed	list	VERB
gujaf-60	1	90	deposit	deposit	NOUN
gujaf-60	1	91	money	money	NOUN
gujaf-60	1	92	banks	bank	NOUN
gujaf-60	1	93	in	in	ADP
gujaf-60	1	94	nigeria	nigeria	PROPN
gujaf-60	1	95	:	:	PUNCT
gujaf-60	1	96	does	do	AUX
gujaf-60	1	97	dividend	dividend	VERB
gujaf-60	1	98	payout	payout	NOUN
gujaf-60	1	99	matters	matter	NOUN
gujaf-60	1	100	?	?	PUNCT
gujaf-60	2	1	mansur	mansur	PROPN
gujaf-60	2	2	lubabah	lubabah	PROPN
gujaf-60	2	3	kwanbo	kwanbo	PROPN
gujaf-60	2	4	,	,	PUNCT
gujaf-60	2	5	phd	phd	PROPN
gujaf-60	2	6	department	department	PROPN
gujaf-60	2	7	of	of	ADP
gujaf-60	2	8	accounting	accounting	NOUN
gujaf-60	2	9	faculty	faculty	NOUN
gujaf-60	2	10	of	of	ADP
gujaf-60	2	11	management	management	NOUN
gujaf-60	2	12	sciences	sciences	PROPN
gujaf-60	2	13	,	,	PUNCT
gujaf-60	2	14	kaduna	kaduna	PROPN
gujaf-60	2	15	state	state	PROPN
gujaf-60	2	16	university	university	PROPN
gujaf-60	2	17	lubakwanbo@kasu.edu.ng	lubakwanbo@kasu.edu.ng	NOUN
gujaf-60	2	18	chijioke	chijioke	NOUN
gujaf-60	2	19	anyalewechi	anyalewechi	PROPN
gujaf-60	2	20	department	department	PROPN
gujaf-60	2	21	of	of	ADP
gujaf-60	2	22	accounting	accounting	PROPN
gujaf-60	2	23	,	,	PUNCT
gujaf-60	2	24	kaduna	kaduna	PROPN
gujaf-60	2	25	state	state	PROPN
gujaf-60	2	26	university	university	PROPN
gujaf-60	2	27	chijiokeanyalewechi@gmail.com	chijiokeanyalewechi@gmail.com	X
gujaf-60	3	1	abstract	abstract	ADJ
gujaf-60	3	2	most	most	ADJ
gujaf-60	3	3	nigerian	nigerian	ADJ
gujaf-60	3	4	banks	bank	NOUN
gujaf-60	3	5	are	be	AUX
gujaf-60	3	6	known	know	VERB
gujaf-60	3	7	to	to	PART
gujaf-60	3	8	pay	pay	VERB
gujaf-60	3	9	dividend	dividend	NOUN
gujaf-60	3	10	to	to	ADP
gujaf-60	3	11	investors	investor	NOUN
gujaf-60	3	12	,	,	PUNCT
gujaf-60	3	13	despite	despite	SCONJ
gujaf-60	3	14	been	be	AUX
gujaf-60	3	15	characterized	characterize	VERB
gujaf-60	3	16	with	with	ADP
gujaf-60	3	17	high	high	ADJ
gujaf-60	3	18	non	non	ADJ
gujaf-60	3	19	-	-	ADJ
gujaf-60	3	20	performing	performing	ADJ
gujaf-60	3	21	loan	loan	NOUN
gujaf-60	3	22	,	,	PUNCT
gujaf-60	3	23	dwindling	dwindle	VERB
gujaf-60	3	24	financial	financial	ADJ
gujaf-60	3	25	performance	performance	NOUN
gujaf-60	3	26	,	,	PUNCT
gujaf-60	3	27	increased	increase	VERB
gujaf-60	3	28	tax	tax	NOUN
gujaf-60	3	29	liability	liability	NOUN
gujaf-60	3	30	and	and	CCONJ
gujaf-60	3	31	weak	weak	ADJ
gujaf-60	3	32	internal	internal	ADJ
gujaf-60	3	33	control	control	NOUN
gujaf-60	3	34	system	system	NOUN
gujaf-60	3	35	.	.	PUNCT
gujaf-60	4	1	the	the	DET
gujaf-60	4	2	objective	objective	NOUN
gujaf-60	4	3	of	of	ADP
gujaf-60	4	4	this	this	DET
gujaf-60	4	5	study	study	NOUN
gujaf-60	4	6	to	to	PART
gujaf-60	4	7	find	find	VERB
gujaf-60	4	8	out	out	ADP
gujaf-60	4	9	whether	whether	SCONJ
gujaf-60	4	10	dividend	dividend	NOUN
gujaf-60	4	11	payout	payout	NOUN
gujaf-60	4	12	influences	influence	VERB
gujaf-60	4	13	earnings	earning	NOUN
gujaf-60	4	14	management	management	NOUN
gujaf-60	4	15	of	of	ADP
gujaf-60	4	16	listed	list	VERB
gujaf-60	4	17	deposit	deposit	NOUN
gujaf-60	4	18	money	money	NOUN
gujaf-60	4	19	banks	bank	NOUN
gujaf-60	4	20	.	.	PUNCT
gujaf-60	5	1	specifically	specifically	ADV
gujaf-60	5	2	,	,	PUNCT
gujaf-60	5	3	the	the	DET
gujaf-60	5	4	research	research	NOUN
gujaf-60	5	5	also	also	ADV
gujaf-60	5	6	examined	examine	VERB
gujaf-60	5	7	whether	whether	SCONJ
gujaf-60	5	8	profitability	profitability	NOUN
gujaf-60	5	9	,	,	PUNCT
gujaf-60	5	10	tax	tax	NOUN
gujaf-60	5	11	rate	rate	NOUN
gujaf-60	5	12	,	,	PUNCT
gujaf-60	5	13	firm	firm	ADJ
gujaf-60	5	14	size	size	NOUN
gujaf-60	5	15	and	and	CCONJ
gujaf-60	5	16	internal	internal	ADJ
gujaf-60	5	17	control	control	NOUN
gujaf-60	5	18	system	system	NOUN
gujaf-60	5	19	are	be	AUX
gujaf-60	5	20	functions	function	NOUN
gujaf-60	5	21	of	of	ADP
gujaf-60	5	22	earnings	earning	NOUN
gujaf-60	5	23	management	management	NOUN
gujaf-60	5	24	of	of	ADP
gujaf-60	5	25	nigerian	nigerian	PROPN
gujaf-60	5	26	listed	list	VERB
gujaf-60	5	27	deposit	deposit	NOUN
gujaf-60	5	28	money	money	NOUN
gujaf-60	5	29	banks	bank	NOUN
gujaf-60	5	30	.	.	PUNCT
gujaf-60	6	1	the	the	DET
gujaf-60	6	2	sample	sample	NOUN
gujaf-60	6	3	is	be	AUX
gujaf-60	6	4	a	a	DET
gujaf-60	6	5	census	census	NOUN
gujaf-60	6	6	of	of	ADP
gujaf-60	6	7	the	the	DET
gujaf-60	6	8	population	population	NOUN
gujaf-60	6	9	of	of	ADP
gujaf-60	6	10	14	14	NUM
gujaf-60	6	11	listed	list	VERB
gujaf-60	6	12	deposit	deposit	NOUN
gujaf-60	6	13	money	money	NOUN
gujaf-60	6	14	banks	bank	NOUN
gujaf-60	6	15	.	.	PUNCT
gujaf-60	7	1	quantitative	quantitative	ADJ
gujaf-60	7	2	data	datum	NOUN
gujaf-60	7	3	were	be	AUX
gujaf-60	7	4	extracted	extract	VERB
gujaf-60	7	5	from	from	ADP
gujaf-60	7	6	the	the	DET
gujaf-60	7	7	financial	financial	ADJ
gujaf-60	7	8	statements	statement	NOUN
gujaf-60	7	9	of	of	ADP
gujaf-60	7	10	these	these	DET
gujaf-60	7	11	listed	list	VERB
gujaf-60	7	12	deposit	deposit	NOUN
gujaf-60	7	13	money	money	NOUN
gujaf-60	7	14	banks	bank	NOUN
gujaf-60	7	15	for	for	ADP
gujaf-60	7	16	the	the	DET
gujaf-60	7	17	period	period	NOUN
gujaf-60	7	18	under	under	ADP
gujaf-60	7	19	review	review	NOUN
gujaf-60	7	20	and	and	CCONJ
gujaf-60	7	21	multiple	multiple	ADJ
gujaf-60	7	22	regressions	regression	NOUN
gujaf-60	7	23	was	be	AUX
gujaf-60	7	24	the	the	DET
gujaf-60	7	25	technique	technique	NOUN
gujaf-60	7	26	of	of	ADP
gujaf-60	7	27	analysis	analysis	NOUN
gujaf-60	7	28	used	use	VERB
gujaf-60	7	29	.	.	PUNCT
gujaf-60	8	1	robustness	robustness	NOUN
gujaf-60	8	2	test	test	NOUN
gujaf-60	8	3	(	(	PUNCT
gujaf-60	8	4	heteroscadasticity	heteroscadasticity	NOUN
gujaf-60	8	5	and	and	CCONJ
gujaf-60	8	6	multicollinearity	multicollinearity	NOUN
gujaf-60	8	7	)	)	PUNCT
gujaf-60	8	8	were	be	AUX
gujaf-60	8	9	carried	carry	VERB
gujaf-60	8	10	out	out	ADP
gujaf-60	8	11	to	to	PART
gujaf-60	8	12	establish	establish	VERB
gujaf-60	8	13	model	model	NOUN
gujaf-60	8	14	reliability	reliability	NOUN
gujaf-60	8	15	.	.	PUNCT
gujaf-60	9	1	findings	finding	NOUN
gujaf-60	9	2	revealed	reveal	VERB
gujaf-60	9	3	that	that	SCONJ
gujaf-60	9	4	dividend	dividend	NOUN
gujaf-60	9	5	payout	payout	NOUN
gujaf-60	9	6	influences	influence	VERB
gujaf-60	9	7	earnings	earning	NOUN
gujaf-60	9	8	management	management	NOUN
gujaf-60	9	9	of	of	ADP
gujaf-60	9	10	deposit	deposit	NOUN
gujaf-60	9	11	banks	bank	NOUN
gujaf-60	9	12	at	at	ADP
gujaf-60	9	13	<	<	X
gujaf-60	9	14	5	5	NUM
gujaf-60	9	15	%	%	NOUN
gujaf-60	9	16	significant	significant	ADJ
gujaf-60	9	17	level	level	NOUN
gujaf-60	9	18	and	and	CCONJ
gujaf-60	9	19	based	base	VERB
gujaf-60	9	20	on	on	ADP
gujaf-60	9	21	the	the	DET
gujaf-60	9	22	finding	finding	NOUN
gujaf-60	9	23	;	;	PUNCT
gujaf-60	9	24	the	the	DET
gujaf-60	9	25	study	study	NOUN
gujaf-60	9	26	concludes	conclude	VERB
gujaf-60	9	27	that	that	SCONJ
gujaf-60	9	28	banks	bank	NOUN
gujaf-60	9	29	that	that	PRON
gujaf-60	9	30	payout	payout	NOUN
gujaf-60	9	31	dividend	dividend	NOUN
gujaf-60	9	32	regularly	regularly	ADV
gujaf-60	9	33	are	be	AUX
gujaf-60	9	34	constrain	constrain	VERB
gujaf-60	9	35	to	to	PART
gujaf-60	9	36	manage	manage	VERB
gujaf-60	9	37	earnings	earning	NOUN
gujaf-60	9	38	opportunistically	opportunistically	ADV
gujaf-60	9	39	.	.	PUNCT
gujaf-60	10	1	the	the	DET
gujaf-60	10	2	study	study	NOUN
gujaf-60	10	3	recommends	recommend	VERB
gujaf-60	10	4	that	that	SCONJ
gujaf-60	10	5	banks	bank	NOUN
gujaf-60	10	6	should	should	AUX
gujaf-60	10	7	comply	comply	VERB
gujaf-60	10	8	and	and	CCONJ
gujaf-60	10	9	sustain	sustain	VERB
gujaf-60	10	10	cbn	cbn	PROPN
gujaf-60	10	11	directives	directive	NOUN
gujaf-60	10	12	on	on	ADP
gujaf-60	10	13	thresholds	threshold	NOUN
gujaf-60	10	14	as	as	ADP
gujaf-60	10	15	a	a	DET
gujaf-60	10	16	prerequisite	prerequisite	NOUN
gujaf-60	10	17	for	for	ADP
gujaf-60	10	18	dividend	dividend	NOUN
gujaf-60	10	19	payment	payment	NOUN
gujaf-60	10	20	as	as	ADP
gujaf-60	10	21	this	this	PRON
gujaf-60	10	22	will	will	AUX
gujaf-60	10	23	significantly	significantly	ADV
gujaf-60	10	24	inhibit	inhibit	VERB
gujaf-60	10	25	earnings	earning	NOUN
gujaf-60	10	26	management	management	NOUN
gujaf-60	10	27	practices	practice	NOUN
gujaf-60	10	28	.	.	PUNCT
gujaf-60	11	1	keywords	keyword	NOUN
gujaf-60	11	2	:	:	PUNCT
gujaf-60	11	3	dividend	dividend	NOUN
gujaf-60	11	4	payout	payout	NOUN
gujaf-60	11	5	,	,	PUNCT
gujaf-60	11	6	profitability	profitability	NOUN
gujaf-60	11	7	,	,	PUNCT
gujaf-60	11	8	tax	tax	NOUN
gujaf-60	11	9	rate	rate	NOUN
gujaf-60	11	10	,	,	PUNCT
gujaf-60	11	11	firm	firm	ADJ
gujaf-60	11	12	size	size	NOUN
gujaf-60	11	13	,	,	PUNCT
gujaf-60	11	14	internal	internal	ADJ
gujaf-60	11	15	control	control	NOUN
gujaf-60	11	16	system	system	NOUN
gujaf-60	11	17	1	1	NUM
gujaf-60	11	18	.	.	PUNCT
gujaf-60	11	19	introduction	introduction	VERB
gujaf-60	11	20	the	the	DET
gujaf-60	11	21	importance	importance	NOUN
gujaf-60	11	22	of	of	ADP
gujaf-60	11	23	dividend	dividend	NOUN
gujaf-60	11	24	policy	policy	NOUN
gujaf-60	11	25	can	can	AUX
gujaf-60	11	26	not	not	PART
gujaf-60	11	27	be	be	AUX
gujaf-60	11	28	over	over	ADV
gujaf-60	11	29	emphasized	emphasize	VERB
gujaf-60	11	30	.	.	PUNCT
gujaf-60	12	1	it	it	PRON
gujaf-60	12	2	is	be	AUX
gujaf-60	12	3	indeed	indeed	ADV
gujaf-60	12	4	the	the	DET
gujaf-60	12	5	underpinning	underpinning	ADJ
gujaf-60	12	6	factor	factor	NOUN
gujaf-60	12	7	for	for	ADP
gujaf-60	12	8	other	other	ADJ
gujaf-60	12	9	financial	financial	ADJ
gujaf-60	12	10	policies	policy	NOUN
gujaf-60	12	11	of	of	ADP
gujaf-60	12	12	a	a	DET
gujaf-60	12	13	company	company	NOUN
gujaf-60	12	14	.	.	PUNCT
gujaf-60	13	1	dividend	dividend	NOUN
gujaf-60	13	2	decisions	decision	NOUN
gujaf-60	13	3	influences	influence	VERB
gujaf-60	13	4	fund	fund	NOUN
gujaf-60	13	5	flows	flow	NOUN
gujaf-60	13	6	to	to	ADP
gujaf-60	13	7	investors	investor	NOUN
gujaf-60	13	8	and	and	CCONJ
gujaf-60	13	9	investment	investment	NOUN
gujaf-60	13	10	(	(	PUNCT
gujaf-60	13	11	jahanzaib	jahanzaib	PROPN
gujaf-60	13	12	,	,	PUNCT
gujaf-60	13	13	ali	ali	PROPN
gujaf-60	13	14	and	and	CCONJ
gujaf-60	13	15	sadiq	sadiq	PROPN
gujaf-60	13	16	,	,	PUNCT
gujaf-60	13	17	2012	2012	NUM
gujaf-60	13	18	)	)	PUNCT
gujaf-60	13	19	.	.	PUNCT
gujaf-60	14	1	it	it	PRON
gujaf-60	14	2	is	be	AUX
gujaf-60	14	3	pertinent	pertinent	ADJ
gujaf-60	14	4	to	to	PART
gujaf-60	14	5	note	note	VERB
gujaf-60	14	6	that	that	SCONJ
gujaf-60	14	7	,	,	PUNCT
gujaf-60	14	8	for	for	ADP
gujaf-60	14	9	some	some	DET
gujaf-60	14	10	decades	decade	NOUN
gujaf-60	14	11	now	now	ADV
gujaf-60	14	12	banks	bank	NOUN
gujaf-60	14	13	in	in	ADP
gujaf-60	14	14	nigeria	nigeria	PROPN
gujaf-60	14	15	habitually	habitually	ADV
gujaf-60	14	16	paid	pay	VERB
gujaf-60	14	17	dividends	dividend	NOUN
gujaf-60	14	18	to	to	ADP
gujaf-60	14	19	their	their	PRON
gujaf-60	14	20	shareholders	shareholder	NOUN
gujaf-60	14	21	without	without	ADP
gujaf-60	14	22	essentially	essentially	ADV
gujaf-60	14	23	retaining	retain	VERB
gujaf-60	14	24	mailto:lubakwanbo@kasu.edu.ng	mailto:lubakwanbo@kasu.edu.ng	NOUN
gujaf-60	14	25	gusau	gusau	ADJ
gujaf-60	14	26	journal	journal	NOUN
gujaf-60	14	27	of	of	ADP
gujaf-60	14	28	accounting	accounting	NOUN
gujaf-60	14	29	and	and	CCONJ
gujaf-60	14	30	finance	finance	NOUN
gujaf-60	14	31	,	,	PUNCT
gujaf-60	14	32	vol	vol	NOUN
gujaf-60	14	33	.	.	PROPN
gujaf-60	14	34	2	2	NUM
gujaf-60	14	35	,	,	PUNCT
gujaf-60	14	36	issue	issue	NOUN
gujaf-60	14	37	2	2	NUM
gujaf-60	14	38	,	,	PUNCT
gujaf-60	14	39	april	april	PROPN
gujaf-60	14	40	,	,	PUNCT
gujaf-60	14	41	2021	2021	NUM
gujaf-60	14	42	3	3	NUM
gujaf-60	14	43	earning	earn	VERB
gujaf-60	14	44	to	to	PART
gujaf-60	14	45	grow	grow	VERB
gujaf-60	14	46	investment	investment	NOUN
gujaf-60	14	47	or	or	CCONJ
gujaf-60	14	48	capital	capital	NOUN
gujaf-60	14	49	against	against	ADP
gujaf-60	14	50	risks	risk	NOUN
gujaf-60	14	51	involve	involve	VERB
gujaf-60	14	52	in	in	ADP
gujaf-60	14	53	operations	operation	NOUN
gujaf-60	14	54	.	.	PUNCT
gujaf-60	15	1	an	an	DET
gujaf-60	15	2	aggressive	aggressive	ADJ
gujaf-60	15	3	policy	policy	NOUN
gujaf-60	15	4	was	be	AUX
gujaf-60	15	5	mostly	mostly	ADV
gujaf-60	15	6	adopted	adopt	VERB
gujaf-60	15	7	by	by	ADP
gujaf-60	15	8	these	these	DET
gujaf-60	15	9	banks	bank	NOUN
gujaf-60	15	10	to	to	PART
gujaf-60	15	11	influence	influence	VERB
gujaf-60	15	12	increase	increase	NOUN
gujaf-60	15	13	in	in	ADP
gujaf-60	15	14	share	share	NOUN
gujaf-60	15	15	prices	price	NOUN
gujaf-60	15	16	and	and	CCONJ
gujaf-60	15	17	also	also	ADV
gujaf-60	15	18	meet	meet	VERB
gujaf-60	15	19	the	the	DET
gujaf-60	15	20	demand	demand	NOUN
gujaf-60	15	21	for	for	ADP
gujaf-60	15	22	more	more	ADJ
gujaf-60	15	23	cash	cash	NOUN
gujaf-60	15	24	by	by	ADP
gujaf-60	15	25	higher	high	ADJ
gujaf-60	15	26	level	level	NOUN
gujaf-60	15	27	management	management	NOUN
gujaf-60	15	28	(	(	PUNCT
gujaf-60	15	29	egwuatu	egwuatu	NOUN
gujaf-60	15	30	,	,	PUNCT
gujaf-60	15	31	2019	2019	NUM
gujaf-60	15	32	)	)	PUNCT
gujaf-60	15	33	.	.	PUNCT
gujaf-60	16	1	besides	besides	SCONJ
gujaf-60	16	2	these	these	DET
gujaf-60	16	3	facts	fact	NOUN
gujaf-60	16	4	,	,	PUNCT
gujaf-60	16	5	some	some	DET
gujaf-60	16	6	banks	bank	NOUN
gujaf-60	16	7	had	have	VERB
gujaf-60	16	8	huge	huge	ADJ
gujaf-60	16	9	non	non	ADJ
gujaf-60	16	10	-	-	ADJ
gujaf-60	16	11	performing	performing	ADJ
gujaf-60	16	12	loans	loan	NOUN
gujaf-60	16	13	that	that	PRON
gujaf-60	16	14	eroded	erode	VERB
gujaf-60	16	15	their	their	PRON
gujaf-60	16	16	capital	capital	NOUN
gujaf-60	16	17	adequacy	adequacy	NOUN
gujaf-60	16	18	.	.	PUNCT
gujaf-60	17	1	nkurmah	nkurmah	ADJ
gujaf-60	17	2	,	,	PUNCT
gujaf-60	17	3	ofori	ofori	ADV
gujaf-60	17	4	,	,	PUNCT
gujaf-60	17	5	anaba	anaba	NOUN
gujaf-60	17	6	,	,	PUNCT
gujaf-60	17	7	and	and	CCONJ
gujaf-60	17	8	serwa	serwa	NOUN
gujaf-60	17	9	,	,	PUNCT
gujaf-60	17	10	(	(	PUNCT
gujaf-60	17	11	2018	2018	NUM
gujaf-60	17	12	)	)	PUNCT
gujaf-60	17	13	evidenced	evidence	VERB
gujaf-60	17	14	that	that	SCONJ
gujaf-60	17	15	a	a	DET
gujaf-60	17	16	higher	high	ADJ
gujaf-60	17	17	non	non	ADJ
gujaf-60	17	18	-	-	ADJ
gujaf-60	17	19	performing	perform	VERB
gujaf-60	17	20	loan	loan	NOUN
gujaf-60	17	21	affects	affect	VERB
gujaf-60	17	22	total	total	ADJ
gujaf-60	17	23	asset	asset	NOUN
gujaf-60	17	24	value	value	NOUN
gujaf-60	17	25	,	,	PUNCT
gujaf-60	17	26	dividend	dividend	NOUN
gujaf-60	17	27	payout	payout	NOUN
gujaf-60	17	28	to	to	ADP
gujaf-60	17	29	shareholders	shareholder	NOUN
gujaf-60	17	30	and	and	CCONJ
gujaf-60	17	31	liquidity	liquidity	NOUN
gujaf-60	17	32	position	position	NOUN
gujaf-60	17	33	of	of	ADP
gujaf-60	17	34	banks	bank	NOUN
gujaf-60	17	35	.	.	PUNCT
gujaf-60	18	1	similarly	similarly	ADV
gujaf-60	18	2	,	,	PUNCT
gujaf-60	18	3	alhadab	alhadab	NOUN
gujaf-60	18	4	,	,	PUNCT
gujaf-60	18	5	and	and	CCONJ
gujaf-60	18	6	al	al	PROPN
gujaf-60	18	7	-	-	ADJ
gujaf-60	18	8	own	own	ADJ
gujaf-60	18	9	(	(	PUNCT
gujaf-60	18	10	2017	2017	NUM
gujaf-60	18	11	)	)	PUNCT
gujaf-60	18	12	documented	document	VERB
gujaf-60	18	13	that	that	SCONJ
gujaf-60	18	14	banks	bank	NOUN
gujaf-60	18	15	manipulate	manipulate	VERB
gujaf-60	18	16	their	their	PRON
gujaf-60	18	17	loan	loan	NOUN
gujaf-60	18	18	loss	loss	NOUN
gujaf-60	18	19	provision	provision	NOUN
gujaf-60	18	20	to	to	PART
gujaf-60	18	21	report	report	VERB
gujaf-60	18	22	inflated	inflated	ADJ
gujaf-60	18	23	earnings	earning	NOUN
gujaf-60	18	24	,	,	PUNCT
gujaf-60	18	25	and	and	CCONJ
gujaf-60	18	26	this	this	PRON
gujaf-60	18	27	negatively	negatively	ADV
gujaf-60	18	28	affects	affect	VERB
gujaf-60	18	29	banks	bank	NOUN
gujaf-60	18	30	’	'	PUNCT
gujaf-60	18	31	current	current	ADJ
gujaf-60	18	32	and	and	CCONJ
gujaf-60	18	33	future	future	ADJ
gujaf-60	18	34	performance	performance	NOUN
gujaf-60	18	35	.	.	PUNCT
gujaf-60	19	1	as	as	SCONJ
gujaf-60	19	2	mentioned	mention	VERB
gujaf-60	19	3	earlier	early	ADV
gujaf-60	19	4	,	,	PUNCT
gujaf-60	19	5	nigerian	nigerian	ADJ
gujaf-60	19	6	banks	bank	NOUN
gujaf-60	19	7	pay	pay	VERB
gujaf-60	19	8	out	out	ADP
gujaf-60	19	9	a	a	DET
gujaf-60	19	10	larger	large	ADJ
gujaf-60	19	11	amount	amount	NOUN
gujaf-60	19	12	of	of	ADP
gujaf-60	19	13	their	their	PRON
gujaf-60	19	14	profits	profit	NOUN
gujaf-60	19	15	,	,	PUNCT
gujaf-60	19	16	notwithstanding	notwithstanding	ADP
gujaf-60	19	17	their	their	PRON
gujaf-60	19	18	high	high	ADJ
gujaf-60	19	19	risk	risk	NOUN
gujaf-60	19	20	profile	profile	NOUN
gujaf-60	19	21	,	,	PUNCT
gujaf-60	19	22	low	low	ADJ
gujaf-60	19	23	liquidity	liquidity	NOUN
gujaf-60	19	24	position	position	NOUN
gujaf-60	19	25	,	,	PUNCT
gujaf-60	19	26	high	high	ADJ
gujaf-60	19	27	rate	rate	NOUN
gujaf-60	19	28	of	of	ADP
gujaf-60	19	29	non	non	ADJ
gujaf-60	19	30	-	-	ADJ
gujaf-60	19	31	performing	perform	VERB
gujaf-60	19	32	loan	loan	NOUN
gujaf-60	19	33	and	and	CCONJ
gujaf-60	19	34	the	the	DET
gujaf-60	19	35	requisite	requisite	NOUN
gujaf-60	19	36	to	to	PART
gujaf-60	19	37	build	build	VERB
gujaf-60	19	38	pliability	pliability	NOUN
gujaf-60	19	39	through	through	ADP
gujaf-60	19	40	adequate	adequate	ADJ
gujaf-60	19	41	capital	capital	NOUN
gujaf-60	19	42	cushions	cushion	NOUN
gujaf-60	19	43	(	(	PUNCT
gujaf-60	19	44	central	central	ADJ
gujaf-60	19	45	bank	bank	NOUN
gujaf-60	19	46	of	of	ADP
gujaf-60	19	47	nigeria	nigeria	PROPN
gujaf-60	19	48	,	,	PUNCT
gujaf-60	19	49	2018	2018	NUM
gujaf-60	19	50	)	)	PUNCT
gujaf-60	19	51	.	.	PUNCT
gujaf-60	20	1	consequently	consequently	ADV
gujaf-60	20	2	,	,	PUNCT
gujaf-60	20	3	cbn	cbn	PROPN
gujaf-60	20	4	restricted	restrict	VERB
gujaf-60	20	5	payment	payment	NOUN
gujaf-60	20	6	of	of	ADP
gujaf-60	20	7	dividend	dividend	NOUN
gujaf-60	20	8	by	by	ADP
gujaf-60	20	9	banks	bank	NOUN
gujaf-60	20	10	whose	whose	DET
gujaf-60	20	11	capital	capital	NOUN
gujaf-60	20	12	adequacy	adequacy	NOUN
gujaf-60	20	13	ratio	ratio	NOUN
gujaf-60	20	14	is	be	AUX
gujaf-60	20	15	below	below	ADP
gujaf-60	20	16	the	the	DET
gujaf-60	20	17	threshold	threshold	NOUN
gujaf-60	20	18	set	set	VERB
gujaf-60	20	19	by	by	ADP
gujaf-60	20	20	it	it	PRON
gujaf-60	20	21	(	(	PUNCT
gujaf-60	20	22	cbn	cbn	PROPN
gujaf-60	20	23	,	,	PUNCT
gujaf-60	20	24	2019	2019	NUM
gujaf-60	20	25	)	)	PUNCT
gujaf-60	20	26	.	.	PUNCT
gujaf-60	21	1	as	as	ADP
gujaf-60	21	2	a	a	DET
gujaf-60	21	3	result	result	NOUN
gujaf-60	21	4	,	,	PUNCT
gujaf-60	21	5	some	some	DET
gujaf-60	21	6	banks	bank	NOUN
gujaf-60	21	7	could	could	AUX
gujaf-60	21	8	not	not	PART
gujaf-60	21	9	pay	pay	VERB
gujaf-60	21	10	dividend	dividend	NOUN
gujaf-60	21	11	in	in	ADP
gujaf-60	21	12	2018	2018	NUM
gujaf-60	21	13	.	.	PUNCT
gujaf-60	22	1	it	it	PRON
gujaf-60	22	2	is	be	AUX
gujaf-60	22	3	important	important	ADJ
gujaf-60	22	4	to	to	ADP
gujaf-60	22	5	state	state	VERB
gujaf-60	22	6	here	here	ADV
gujaf-60	22	7	that	that	SCONJ
gujaf-60	22	8	the	the	DET
gujaf-60	22	9	action	action	NOUN
gujaf-60	22	10	taken	take	VERB
gujaf-60	22	11	by	by	ADP
gujaf-60	22	12	cbn	cbn	PROPN
gujaf-60	22	13	was	be	AUX
gujaf-60	22	14	only	only	ADV
gujaf-60	22	15	a	a	DET
gujaf-60	22	16	re	re	NOUN
gujaf-60	22	17	-	-	NOUN
gujaf-60	22	18	enforcement	enforcement	NOUN
gujaf-60	22	19	of	of	ADP
gujaf-60	22	20	the	the	DET
gujaf-60	22	21	restriction	restriction	NOUN
gujaf-60	22	22	issued	issue	VERB
gujaf-60	22	23	in	in	ADP
gujaf-60	22	24	2014	2014	NUM
gujaf-60	22	25	.	.	PUNCT
gujaf-60	23	1	this	this	PRON
gujaf-60	23	2	implied	imply	VERB
gujaf-60	23	3	that	that	SCONJ
gujaf-60	23	4	these	these	DET
gujaf-60	23	5	banks	bank	NOUN
gujaf-60	23	6	could	could	AUX
gujaf-60	23	7	have	have	AUX
gujaf-60	23	8	paid	pay	VERB
gujaf-60	23	9	dividend	dividend	NOUN
gujaf-60	23	10	to	to	ADP
gujaf-60	23	11	investors	investor	NOUN
gujaf-60	23	12	if	if	SCONJ
gujaf-60	23	13	the	the	DET
gujaf-60	23	14	restriction	restriction	NOUN
gujaf-60	23	15	was	be	AUX
gujaf-60	23	16	not	not	PART
gujaf-60	23	17	enforced	enforce	VERB
gujaf-60	23	18	.	.	PUNCT
gujaf-60	24	1	meaning	mean	VERB
gujaf-60	24	2	,	,	PUNCT
gujaf-60	24	3	in	in	ADP
gujaf-60	24	4	order	order	NOUN
gujaf-60	24	5	to	to	PART
gujaf-60	24	6	sustain	sustain	VERB
gujaf-60	24	7	steady	steady	ADJ
gujaf-60	24	8	dividend	dividend	NOUN
gujaf-60	24	9	payment	payment	NOUN
gujaf-60	24	10	,	,	PUNCT
gujaf-60	24	11	banks	bank	NOUN
gujaf-60	24	12	have	have	VERB
gujaf-60	24	13	to	to	PART
gujaf-60	24	14	maintain	maintain	VERB
gujaf-60	24	15	and	and	CCONJ
gujaf-60	24	16	enhance	enhance	VERB
gujaf-60	24	17	their	their	PRON
gujaf-60	24	18	profit	profit	NOUN
gujaf-60	24	19	.	.	PUNCT
gujaf-60	25	1	jahanzaib	jahanzaib	PROPN
gujaf-60	25	2	,	,	PUNCT
gujaf-60	25	3	ali	ali	PROPN
gujaf-60	25	4	and	and	CCONJ
gujaf-60	25	5	sadiq	sadiq	PROPN
gujaf-60	25	6	(	(	PUNCT
gujaf-60	25	7	2012	2012	NUM
gujaf-60	25	8	)	)	PUNCT
gujaf-60	25	9	established	establish	VERB
gujaf-60	25	10	that	that	SCONJ
gujaf-60	25	11	in	in	ADP
gujaf-60	25	12	condition	condition	NOUN
gujaf-60	25	13	of	of	ADP
gujaf-60	25	14	inconsistent	inconsistent	ADJ
gujaf-60	25	15	earnings	earning	NOUN
gujaf-60	25	16	such	such	ADJ
gujaf-60	25	17	as	as	ADP
gujaf-60	25	18	losses	loss	NOUN
gujaf-60	25	19	or	or	CCONJ
gujaf-60	25	20	much	much	ADV
gujaf-60	25	21	bigger	big	ADJ
gujaf-60	25	22	profits	profit	NOUN
gujaf-60	25	23	,	,	PUNCT
gujaf-60	25	24	the	the	DET
gujaf-60	25	25	management	management	NOUN
gujaf-60	25	26	tends	tend	VERB
gujaf-60	25	27	to	to	PART
gujaf-60	25	28	smooth	smooth	VERB
gujaf-60	25	29	their	their	PRON
gujaf-60	25	30	earnings	earning	NOUN
gujaf-60	25	31	to	to	PART
gujaf-60	25	32	report	report	VERB
gujaf-60	25	33	profit	profit	NOUN
gujaf-60	25	34	to	to	PART
gujaf-60	25	35	pay	pay	VERB
gujaf-60	25	36	dividend	dividend	NOUN
gujaf-60	25	37	.	.	PUNCT
gujaf-60	26	1	in	in	ADP
gujaf-60	26	2	the	the	DET
gujaf-60	26	3	same	same	ADJ
gujaf-60	26	4	vein	vein	NOUN
gujaf-60	26	5	,	,	PUNCT
gujaf-60	26	6	nigerian	nigerian	ADJ
gujaf-60	26	7	banks	bank	NOUN
gujaf-60	26	8	with	with	ADP
gujaf-60	26	9	high	high	ADJ
gujaf-60	26	10	non	non	ADJ
gujaf-60	26	11	-	-	ADJ
gujaf-60	26	12	performing	performing	ADJ
gujaf-60	26	13	loans	loan	NOUN
gujaf-60	26	14	that	that	PRON
gujaf-60	26	15	eroded	erode	VERB
gujaf-60	26	16	their	their	PRON
gujaf-60	26	17	capital	capital	NOUN
gujaf-60	26	18	adequacy	adequacy	NOUN
gujaf-60	26	19	could	could	AUX
gujaf-60	26	20	still	still	ADV
gujaf-60	26	21	pay	pay	VERB
gujaf-60	26	22	dividend	dividend	NOUN
gujaf-60	26	23	.	.	PUNCT
gujaf-60	27	1	this	this	PRON
gujaf-60	27	2	is	be	AUX
gujaf-60	27	3	why	why	SCONJ
gujaf-60	27	4	akinbor	akinbor	NOUN
gujaf-60	27	5	and	and	CCONJ
gujaf-60	27	6	ibanichukwu	ibanichukwu	NOUN
gujaf-60	27	7	(	(	PUNCT
gujaf-60	27	8	2012	2012	NUM
gujaf-60	27	9	)	)	PUNCT
gujaf-60	27	10	empirically	empirically	ADV
gujaf-60	27	11	concluded	conclude	VERB
gujaf-60	27	12	that	that	SCONJ
gujaf-60	27	13	nigerian	nigerian	ADJ
gujaf-60	27	14	banks	bank	NOUN
gujaf-60	27	15	practice	practice	VERB
gujaf-60	27	16	earnings	earning	NOUN
gujaf-60	27	17	management	management	NOUN
gujaf-60	27	18	to	to	PART
gujaf-60	27	19	boost	boost	VERB
gujaf-60	27	20	the	the	DET
gujaf-60	27	21	market	market	NOUN
gujaf-60	27	22	value	value	NOUN
gujaf-60	27	23	of	of	ADP
gujaf-60	27	24	their	their	PRON
gujaf-60	27	25	shares	share	NOUN
gujaf-60	27	26	.	.	PUNCT
gujaf-60	28	1	furthermore	furthermore	ADV
gujaf-60	28	2	,	,	PUNCT
gujaf-60	28	3	ahmed	ahmed	PROPN
gujaf-60	28	4	,	,	PUNCT
gujaf-60	28	5	mohammed	mohammed	PROPN
gujaf-60	28	6	and	and	CCONJ
gujaf-60	28	7	adisa	adisa	NOUN
gujaf-60	28	8	,	,	PUNCT
gujaf-60	28	9	(	(	PUNCT
gujaf-60	28	10	2014	2014	NUM
gujaf-60	28	11	)	)	PUNCT
gujaf-60	28	12	;	;	PUNCT
gujaf-60	28	13	ali	ali	PROPN
gujaf-60	28	14	,	,	PUNCT
gujaf-60	28	15	(	(	PUNCT
gujaf-60	28	16	2015	2015	NUM
gujaf-60	28	17	)	)	PUNCT
gujaf-60	28	18	established	establish	VERB
gujaf-60	28	19	that	that	SCONJ
gujaf-60	28	20	banks	bank	NOUN
gujaf-60	28	21	in	in	ADP
gujaf-60	28	22	nigeria	nigeria	PROPN
gujaf-60	28	23	actually	actually	ADV
gujaf-60	28	24	use	use	VERB
gujaf-60	28	25	loan	loan	NOUN
gujaf-60	28	26	loss	loss	NOUN
gujaf-60	28	27	provisions	provision	NOUN
gujaf-60	28	28	to	to	PART
gujaf-60	28	29	manage	manage	VERB
gujaf-60	28	30	earnings	earning	NOUN
gujaf-60	28	31	.	.	PUNCT
gujaf-60	29	1	but	but	CCONJ
gujaf-60	29	2	uwuigbe	uwuigbe	NOUN
gujaf-60	29	3	(	(	PUNCT
gujaf-60	29	4	2017	2017	NUM
gujaf-60	29	5	)	)	PUNCT
gujaf-60	29	6	evidenced	evidence	VERB
gujaf-60	29	7	that	that	SCONJ
gujaf-60	29	8	the	the	DET
gujaf-60	29	9	disclosure	disclosure	NOUN
gujaf-60	29	10	of	of	ADP
gujaf-60	29	11	accounting	accounting	NOUN
gujaf-60	29	12	information	information	NOUN
gujaf-60	29	13	by	by	ADP
gujaf-60	29	14	banks	bank	NOUN
gujaf-60	29	15	in	in	ADP
gujaf-60	29	16	nigeria	nigeria	PROPN
gujaf-60	29	17	do	do	AUX
gujaf-60	29	18	not	not	PART
gujaf-60	29	19	reveal	reveal	VERB
gujaf-60	29	20	they	they	PRON
gujaf-60	29	21	practice	practice	VERB
gujaf-60	29	22	earnings	earning	NOUN
gujaf-60	29	23	management	management	NOUN
gujaf-60	29	24	.	.	PUNCT
gujaf-60	30	1	then	then	ADV
gujaf-60	30	2	,	,	PUNCT
gujaf-60	30	3	farouk	farouk	PROPN
gujaf-60	30	4	and	and	CCONJ
gujaf-60	30	5	isa	isa	PROPN
gujaf-60	30	6	(	(	PUNCT
gujaf-60	30	7	2018	2018	NUM
gujaf-60	30	8	)	)	PUNCT
gujaf-60	30	9	extracted	extract	VERB
gujaf-60	30	10	accounting	accounting	NOUN
gujaf-60	30	11	information	information	NOUN
gujaf-60	30	12	from	from	ADP
gujaf-60	30	13	the	the	DET
gujaf-60	30	14	financial	financial	ADJ
gujaf-60	30	15	statements	statement	NOUN
gujaf-60	30	16	of	of	ADP
gujaf-60	30	17	banks	bank	NOUN
gujaf-60	30	18	and	and	CCONJ
gujaf-60	30	19	used	use	VERB
gujaf-60	30	20	chang	chang	PROPN
gujaf-60	30	21	,	,	PUNCT
gujaf-60	30	22	shen	shen	PROPN
gujaf-60	30	23	and	and	CCONJ
gujaf-60	30	24	fang	fang	X
gujaf-60	30	25	(	(	PUNCT
gujaf-60	30	26	2008	2008	NUM
gujaf-60	30	27	)	)	PUNCT
gujaf-60	30	28	model	model	NOUN
gujaf-60	30	29	of	of	ADP
gujaf-60	30	30	conventional	conventional	ADJ
gujaf-60	30	31	banks	bank	NOUN
gujaf-60	30	32	to	to	PART
gujaf-60	30	33	empirically	empirically	ADV
gujaf-60	30	34	proof	proof	VERB
gujaf-60	30	35	that	that	SCONJ
gujaf-60	30	36	banks	bank	NOUN
gujaf-60	30	37	in	in	ADP
gujaf-60	30	38	nigeria	nigeria	PROPN
gujaf-60	30	39	use	use	VERB
gujaf-60	30	40	loan	loan	NOUN
gujaf-60	30	41	loss	loss	NOUN
gujaf-60	30	42	provision	provision	NOUN
gujaf-60	30	43	to	to	PART
gujaf-60	30	44	practice	practice	VERB
gujaf-60	30	45	gusau	gusau	ADJ
gujaf-60	30	46	journal	journal	NOUN
gujaf-60	30	47	of	of	ADP
gujaf-60	30	48	accounting	accounting	NOUN
gujaf-60	30	49	and	and	CCONJ
gujaf-60	30	50	finance	finance	NOUN
gujaf-60	30	51	,	,	PUNCT
gujaf-60	30	52	vol	vol	NOUN
gujaf-60	30	53	.	.	PROPN
gujaf-60	30	54	2	2	NUM
gujaf-60	30	55	,	,	PUNCT
gujaf-60	30	56	issue	issue	NOUN
gujaf-60	30	57	2	2	NUM
gujaf-60	30	58	,	,	PUNCT
gujaf-60	30	59	april	april	PROPN
gujaf-60	30	60	,	,	PUNCT
gujaf-60	30	61	2021	2021	NUM
gujaf-60	30	62	4	4	NUM
gujaf-60	30	63	earnings	earning	NOUN
gujaf-60	30	64	management	management	NOUN
gujaf-60	30	65	.	.	PUNCT
gujaf-60	31	1	additionally	additionally	ADV
gujaf-60	31	2	,	,	PUNCT
gujaf-60	31	3	the	the	DET
gujaf-60	31	4	literature	literature	NOUN
gujaf-60	31	5	has	have	AUX
gujaf-60	31	6	shown	show	VERB
gujaf-60	31	7	that	that	SCONJ
gujaf-60	31	8	earnings	earning	NOUN
gujaf-60	31	9	management	management	NOUN
gujaf-60	31	10	is	be	AUX
gujaf-60	31	11	a	a	DET
gujaf-60	31	12	function	function	NOUN
gujaf-60	31	13	of	of	ADP
gujaf-60	31	14	several	several	ADJ
gujaf-60	31	15	other	other	ADJ
gujaf-60	31	16	conditions	condition	NOUN
gujaf-60	31	17	like	like	ADP
gujaf-60	31	18	profitability	profitability	NOUN
gujaf-60	31	19	,	,	PUNCT
gujaf-60	31	20	tax	tax	NOUN
gujaf-60	31	21	rate	rate	NOUN
gujaf-60	31	22	,	,	PUNCT
gujaf-60	31	23	size	size	NOUN
gujaf-60	31	24	and	and	CCONJ
gujaf-60	31	25	internal	internal	ADJ
gujaf-60	31	26	control	control	NOUN
gujaf-60	31	27	system	system	NOUN
gujaf-60	31	28	.	.	PUNCT
gujaf-60	32	1	doyle	doyle	PROPN
gujaf-60	32	2	,	,	PUNCT
gujaf-60	32	3	ge	ge	PROPN
gujaf-60	32	4	and	and	CCONJ
gujaf-60	32	5	mcvay	mcvay	PROPN
gujaf-60	32	6	(	(	PUNCT
gujaf-60	32	7	2007	2007	NUM
gujaf-60	32	8	)	)	PUNCT
gujaf-60	32	9	,	,	PUNCT
gujaf-60	32	10	kothari	kothari	PROPN
gujaf-60	32	11	,	,	PUNCT
gujaf-60	32	12	leon	leon	PROPN
gujaf-60	32	13	and	and	CCONJ
gujaf-60	32	14	wasley	wasley	PROPN
gujaf-60	32	15	(	(	PUNCT
gujaf-60	32	16	2005	2005	NUM
gujaf-60	32	17	)	)	PUNCT
gujaf-60	32	18	provided	provide	VERB
gujaf-60	32	19	evidence	evidence	NOUN
gujaf-60	32	20	that	that	SCONJ
gujaf-60	32	21	companies	company	NOUN
gujaf-60	32	22	with	with	ADP
gujaf-60	32	23	low	low	ADJ
gujaf-60	32	24	profit	profit	NOUN
gujaf-60	32	25	are	be	AUX
gujaf-60	32	26	more	more	ADV
gujaf-60	32	27	inclined	inclined	ADJ
gujaf-60	32	28	to	to	PART
gujaf-60	32	29	manage	manage	VERB
gujaf-60	32	30	earnings	earning	NOUN
gujaf-60	32	31	.	.	PUNCT
gujaf-60	33	1	additionally	additionally	ADV
gujaf-60	33	2	,	,	PUNCT
gujaf-60	33	3	profitability	profitability	NOUN
gujaf-60	33	4	is	be	AUX
gujaf-60	33	5	a	a	DET
gujaf-60	33	6	determinant	determinant	ADJ
gujaf-60	33	7	to	to	ADP
gujaf-60	33	8	paying	pay	VERB
gujaf-60	33	9	company	company	NOUN
gujaf-60	33	10	income	income	NOUN
gujaf-60	33	11	tax	tax	NOUN
gujaf-60	33	12	.	.	PUNCT
gujaf-60	34	1	hepworth	hepworth	PROPN
gujaf-60	34	2	(	(	PUNCT
gujaf-60	34	3	1953	1953	NUM
gujaf-60	34	4	)	)	PUNCT
gujaf-60	34	5	proved	prove	VERB
gujaf-60	34	6	that	that	SCONJ
gujaf-60	34	7	tax	tax	NOUN
gujaf-60	34	8	is	be	AUX
gujaf-60	34	9	one	one	NUM
gujaf-60	34	10	of	of	ADP
gujaf-60	34	11	the	the	DET
gujaf-60	34	12	several	several	ADJ
gujaf-60	34	13	reasons	reason	NOUN
gujaf-60	34	14	that	that	PRON
gujaf-60	34	15	make	make	VERB
gujaf-60	34	16	management	management	NOUN
gujaf-60	34	17	to	to	PART
gujaf-60	34	18	smooth	smooth	VERB
gujaf-60	34	19	earnings	earning	NOUN
gujaf-60	34	20	.	.	PUNCT
gujaf-60	35	1	this	this	PRON
gujaf-60	35	2	implies	imply	VERB
gujaf-60	35	3	that	that	SCONJ
gujaf-60	35	4	the	the	PRON
gujaf-60	35	5	lower	low	ADJ
gujaf-60	35	6	the	the	DET
gujaf-60	35	7	profit	profit	NOUN
gujaf-60	35	8	the	the	PRON
gujaf-60	35	9	lower	low	ADJ
gujaf-60	35	10	the	the	DET
gujaf-60	35	11	tax	tax	NOUN
gujaf-60	35	12	rate	rate	NOUN
gujaf-60	35	13	and	and	CCONJ
gujaf-60	35	14	vice	vice	NOUN
gujaf-60	35	15	-	-	NOUN
gujaf-60	35	16	visa	visa	NOUN
gujaf-60	35	17	.	.	PUNCT
gujaf-60	36	1	however	however	ADV
gujaf-60	36	2	,	,	PUNCT
gujaf-60	36	3	nigerian	nigerian	ADJ
gujaf-60	36	4	tax	tax	NOUN
gujaf-60	36	5	laws	law	NOUN
gujaf-60	36	6	requires	require	VERB
gujaf-60	36	7	companies	company	NOUN
gujaf-60	36	8	to	to	PART
gujaf-60	36	9	pay	pay	VERB
gujaf-60	36	10	30	30	NUM
gujaf-60	36	11	%	%	NOUN
gujaf-60	36	12	of	of	ADP
gujaf-60	36	13	the	the	DET
gujaf-60	36	14	higher	high	ADJ
gujaf-60	36	15	of	of	ADP
gujaf-60	36	16	taxable	taxable	ADJ
gujaf-60	36	17	profit	profit	NOUN
gujaf-60	36	18	and	and	CCONJ
gujaf-60	36	19	dividend	dividend	NOUN
gujaf-60	36	20	paid	pay	VERB
gujaf-60	36	21	.	.	PUNCT
gujaf-60	37	1	lin	lin	PROPN
gujaf-60	37	2	,	,	PUNCT
gujaf-60	37	3	thaker	thaker	NOUN
gujaf-60	37	4	and	and	CCONJ
gujaf-60	37	5	khaliq	khaliq	ADJ
gujaf-60	37	6	(	(	PUNCT
gujaf-60	37	7	2018	2018	NUM
gujaf-60	37	8	)	)	PUNCT
gujaf-60	37	9	,	,	PUNCT
gujaf-60	37	10	pandey	pandey	PROPN
gujaf-60	37	11	and	and	CCONJ
gujaf-60	37	12	mansuri	mansuri	PROPN
gujaf-60	37	13	(	(	PUNCT
gujaf-60	37	14	2017	2017	NUM
gujaf-60	37	15	)	)	PUNCT
gujaf-60	37	16	,	,	PUNCT
gujaf-60	37	17	arif	arif	PROPN
gujaf-60	37	18	and	and	CCONJ
gujaf-60	37	19	akbar	akbar	PROPN
gujaf-60	37	20	(	(	PUNCT
gujaf-60	37	21	2013	2013	NUM
gujaf-60	37	22	)	)	PUNCT
gujaf-60	37	23	established	establish	VERB
gujaf-60	37	24	that	that	SCONJ
gujaf-60	37	25	tax	tax	NOUN
gujaf-60	37	26	rate	rate	NOUN
gujaf-60	37	27	influences	influence	NOUN
gujaf-60	37	28	dividend	dividend	NOUN
gujaf-60	37	29	payout	payout	NOUN
gujaf-60	37	30	of	of	ADP
gujaf-60	37	31	firms	firm	NOUN
gujaf-60	37	32	.	.	PUNCT
gujaf-60	38	1	more	more	ADV
gujaf-60	38	2	so	so	ADV
gujaf-60	38	3	,	,	PUNCT
gujaf-60	38	4	aini	aini	NOUN
gujaf-60	38	5	,	,	PUNCT
gujaf-60	38	6	takiah	takiah	NOUN
gujaf-60	38	7	,	,	PUNCT
gujaf-60	38	8	pourjalali	pourjalali	NOUN
gujaf-60	38	9	and	and	CCONJ
gujaf-60	38	10	teruya	teruya	NOUN
gujaf-60	38	11	(	(	PUNCT
gujaf-60	38	12	200	200	NUM
gujaf-60	38	13	)	)	PUNCT
gujaf-60	38	14	,	,	PUNCT
gujaf-60	38	15	watts	watts	PROPN
gujaf-60	38	16	and	and	CCONJ
gujaf-60	38	17	zimmerman	zimmerman	PROPN
gujaf-60	38	18	(	(	PUNCT
gujaf-60	38	19	1990	1990	NUM
gujaf-60	38	20	)	)	PUNCT
gujaf-60	38	21	contend	contend	VERB
gujaf-60	38	22	that	that	DET
gujaf-60	38	23	size	size	NOUN
gujaf-60	38	24	of	of	ADP
gujaf-60	38	25	a	a	DET
gujaf-60	38	26	firm	firm	NOUN
gujaf-60	38	27	determines	determine	VERB
gujaf-60	38	28	earnings	earning	NOUN
gujaf-60	38	29	management	management	NOUN
gujaf-60	38	30	;	;	PUNCT
gujaf-60	38	31	larger	large	ADJ
gujaf-60	38	32	firms	firm	NOUN
gujaf-60	38	33	might	might	AUX
gujaf-60	38	34	have	have	VERB
gujaf-60	38	35	more	more	ADJ
gujaf-60	38	36	reasons	reason	NOUN
gujaf-60	38	37	to	to	PART
gujaf-60	38	38	manage	manage	VERB
gujaf-60	38	39	earnings	earning	NOUN
gujaf-60	38	40	than	than	ADP
gujaf-60	38	41	smaller	small	ADJ
gujaf-60	38	42	firms	firm	NOUN
gujaf-60	38	43	.	.	PUNCT
gujaf-60	39	1	in	in	ADP
gujaf-60	39	2	the	the	DET
gujaf-60	39	3	same	same	ADJ
gujaf-60	39	4	vein	vein	NOUN
gujaf-60	39	5	,	,	PUNCT
gujaf-60	39	6	governance	governance	NOUN
gujaf-60	39	7	mechanisms	mechanism	NOUN
gujaf-60	39	8	are	be	AUX
gujaf-60	39	9	reflected	reflect	VERB
gujaf-60	39	10	as	as	ADP
gujaf-60	39	11	the	the	DET
gujaf-60	39	12	tools	tool	NOUN
gujaf-60	39	13	of	of	ADP
gujaf-60	39	14	the	the	DET
gujaf-60	39	15	control	control	NOUN
gujaf-60	39	16	environment	environment	NOUN
gujaf-60	39	17	component	component	NOUN
gujaf-60	39	18	of	of	ADP
gujaf-60	39	19	the	the	DET
gujaf-60	39	20	internal	internal	ADJ
gujaf-60	39	21	control	control	NOUN
gujaf-60	39	22	system	system	NOUN
gujaf-60	39	23	.	.	PUNCT
gujaf-60	40	1	the	the	DET
gujaf-60	40	2	board	board	NOUN
gujaf-60	40	3	of	of	ADP
gujaf-60	40	4	directors	director	NOUN
gujaf-60	40	5	is	be	AUX
gujaf-60	40	6	considered	consider	VERB
gujaf-60	40	7	an	an	DET
gujaf-60	40	8	effective	effective	ADJ
gujaf-60	40	9	governance	governance	NOUN
gujaf-60	40	10	mechanism	mechanism	NOUN
gujaf-60	40	11	when	when	SCONJ
gujaf-60	40	12	it	it	PRON
gujaf-60	40	13	has	have	VERB
gujaf-60	40	14	more	more	ADJ
gujaf-60	40	15	of	of	ADP
gujaf-60	40	16	independent	independent	ADJ
gujaf-60	40	17	directors	director	NOUN
gujaf-60	40	18	(	(	PUNCT
gujaf-60	40	19	silalahi	silalahi	NOUN
gujaf-60	40	20	,	,	PUNCT
gujaf-60	40	21	2017	2017	NUM
gujaf-60	40	22	)	)	PUNCT
gujaf-60	40	23	;	;	PUNCT
gujaf-60	40	24	this	this	PRON
gujaf-60	40	25	attracts	attract	VERB
gujaf-60	40	26	quality	quality	NOUN
gujaf-60	40	27	earnings	earning	NOUN
gujaf-60	40	28	(	(	PUNCT
gujaf-60	40	29	larcker	larcker	NOUN
gujaf-60	40	30	and	and	CCONJ
gujaf-60	40	31	tayan	tayan	ADJ
gujaf-60	40	32	,	,	PUNCT
gujaf-60	40	33	2016	2016	NUM
gujaf-60	40	34	)	)	PUNCT
gujaf-60	40	35	.	.	PUNCT
gujaf-60	41	1	it	it	PRON
gujaf-60	41	2	is	be	AUX
gujaf-60	41	3	important	important	ADJ
gujaf-60	41	4	to	to	PART
gujaf-60	41	5	again	again	ADV
gujaf-60	41	6	reiterate	reiterate	VERB
gujaf-60	41	7	here	here	ADV
gujaf-60	41	8	that	that	SCONJ
gujaf-60	41	9	before	before	SCONJ
gujaf-60	41	10	the	the	DET
gujaf-60	41	11	cbn	cbn	PROPN
gujaf-60	41	12	policy	policy	NOUN
gujaf-60	41	13	on	on	ADP
gujaf-60	41	14	the	the	DET
gujaf-60	41	15	payment	payment	NOUN
gujaf-60	41	16	of	of	ADP
gujaf-60	41	17	dividend	dividend	NOUN
gujaf-60	41	18	to	to	PART
gujaf-60	41	19	be	be	AUX
gujaf-60	41	20	based	base	VERB
gujaf-60	41	21	on	on	ADP
gujaf-60	41	22	satisfying	satisfy	VERB
gujaf-60	41	23	the	the	DET
gujaf-60	41	24	capital	capital	NOUN
gujaf-60	41	25	adequacy	adequacy	NOUN
gujaf-60	41	26	threshold	threshold	NOUN
gujaf-60	41	27	stretching	stretch	VERB
gujaf-60	41	28	from	from	ADP
gujaf-60	41	29	a	a	DET
gujaf-60	41	30	10	10	NUM
gujaf-60	41	31	%	%	NOUN
gujaf-60	41	32	for	for	ADP
gujaf-60	41	33	local	local	ADJ
gujaf-60	41	34	banks	bank	NOUN
gujaf-60	41	35	to	to	ADP
gujaf-60	41	36	a	a	DET
gujaf-60	41	37	15	15	NUM
gujaf-60	41	38	%	%	NOUN
gujaf-60	41	39	minimum	minimum	NOUN
gujaf-60	41	40	for	for	ADP
gujaf-60	41	41	nigerian	nigerian	ADJ
gujaf-60	41	42	banks	bank	NOUN
gujaf-60	41	43	with	with	ADP
gujaf-60	41	44	an	an	DET
gujaf-60	41	45	international	international	ADJ
gujaf-60	41	46	outlook	outlook	NOUN
gujaf-60	41	47	.	.	PUNCT
gujaf-60	42	1	most	most	ADJ
gujaf-60	42	2	nigerian	nigerian	ADJ
gujaf-60	42	3	banks	bank	NOUN
gujaf-60	42	4	are	be	AUX
gujaf-60	42	5	known	know	VERB
gujaf-60	42	6	to	to	PART
gujaf-60	42	7	pay	pay	VERB
gujaf-60	42	8	dividend	dividend	NOUN
gujaf-60	42	9	to	to	ADP
gujaf-60	42	10	investors	investor	NOUN
gujaf-60	42	11	,	,	PUNCT
gujaf-60	42	12	despite	despite	SCONJ
gujaf-60	42	13	been	be	AUX
gujaf-60	42	14	characterized	characterize	VERB
gujaf-60	42	15	with	with	ADP
gujaf-60	42	16	high	high	ADJ
gujaf-60	42	17	non	non	ADJ
gujaf-60	42	18	-	-	ADJ
gujaf-60	42	19	performing	performing	ADJ
gujaf-60	42	20	loan	loan	NOUN
gujaf-60	42	21	,	,	PUNCT
gujaf-60	42	22	dwindling	dwindle	VERB
gujaf-60	42	23	financial	financial	ADJ
gujaf-60	42	24	performance	performance	NOUN
gujaf-60	42	25	,	,	PUNCT
gujaf-60	42	26	increased	increase	VERB
gujaf-60	42	27	tax	tax	NOUN
gujaf-60	42	28	liability	liability	NOUN
gujaf-60	42	29	and	and	CCONJ
gujaf-60	42	30	weak	weak	ADJ
gujaf-60	42	31	internal	internal	ADJ
gujaf-60	42	32	control	control	NOUN
gujaf-60	42	33	system	system	NOUN
gujaf-60	42	34	.	.	PUNCT
gujaf-60	43	1	this	this	PRON
gujaf-60	43	2	is	be	AUX
gujaf-60	43	3	why	why	SCONJ
gujaf-60	43	4	since	since	SCONJ
gujaf-60	43	5	2014	2014	NUM
gujaf-60	43	6	the	the	DET
gujaf-60	43	7	cbn	cbn	PROPN
gujaf-60	43	8	has	have	AUX
gujaf-60	43	9	been	be	AUX
gujaf-60	43	10	up	up	ADP
gujaf-60	43	11	and	and	CCONJ
gujaf-60	43	12	doing	do	VERB
gujaf-60	43	13	in	in	ADP
gujaf-60	43	14	restricting	restrict	VERB
gujaf-60	43	15	banks	bank	NOUN
gujaf-60	43	16	with	with	ADP
gujaf-60	43	17	these	these	DET
gujaf-60	43	18	characteristics	characteristic	NOUN
gujaf-60	43	19	from	from	ADP
gujaf-60	43	20	paying	pay	VERB
gujaf-60	43	21	dividends	dividend	NOUN
gujaf-60	43	22	.	.	PUNCT
gujaf-60	44	1	specifically	specifically	ADV
gujaf-60	44	2	,	,	PUNCT
gujaf-60	44	3	in	in	ADP
gujaf-60	44	4	2017	2017	NUM
gujaf-60	44	5	union	union	NOUN
gujaf-60	44	6	,	,	PUNCT
gujaf-60	44	7	unity	unity	NOUN
gujaf-60	44	8	and	and	CCONJ
gujaf-60	44	9	wema	wema	NOUN
gujaf-60	44	10	banks	bank	NOUN
gujaf-60	44	11	were	be	AUX
gujaf-60	44	12	restricted	restrict	VERB
gujaf-60	44	13	.	.	PUNCT
gujaf-60	45	1	this	this	PRON
gujaf-60	45	2	kindled	kindle	VERB
gujaf-60	45	3	the	the	DET
gujaf-60	45	4	interest	interest	NOUN
gujaf-60	45	5	that	that	PRON
gujaf-60	45	6	informed	inform	VERB
gujaf-60	45	7	the	the	DET
gujaf-60	45	8	objective	objective	NOUN
gujaf-60	45	9	of	of	ADP
gujaf-60	45	10	this	this	DET
gujaf-60	45	11	study	study	NOUN
gujaf-60	45	12	to	to	PART
gujaf-60	45	13	examine	examine	VERB
gujaf-60	45	14	whether	whether	SCONJ
gujaf-60	45	15	dividend	dividend	NOUN
gujaf-60	45	16	payout	payout	NOUN
gujaf-60	45	17	,	,	PUNCT
gujaf-60	45	18	profitability	profitability	NOUN
gujaf-60	45	19	,	,	PUNCT
gujaf-60	45	20	tax	tax	NOUN
gujaf-60	45	21	rate	rate	NOUN
gujaf-60	45	22	,	,	PUNCT
gujaf-60	45	23	size	size	NOUN
gujaf-60	45	24	and	and	CCONJ
gujaf-60	45	25	internal	internal	ADJ
gujaf-60	45	26	control	control	NOUN
gujaf-60	45	27	system	system	NOUN
gujaf-60	45	28	are	be	AUX
gujaf-60	45	29	functions	function	NOUN
gujaf-60	45	30	of	of	ADP
gujaf-60	45	31	earnings	earning	NOUN
gujaf-60	45	32	management	management	NOUN
gujaf-60	45	33	of	of	ADP
gujaf-60	45	34	nigerian	nigerian	PROPN
gujaf-60	45	35	listed	list	VERB
gujaf-60	45	36	deposit	deposit	NOUN
gujaf-60	45	37	money	money	NOUN
gujaf-60	45	38	banks	bank	NOUN
gujaf-60	45	39	?	?	PUNCT
gujaf-60	46	1	this	this	DET
gujaf-60	46	2	study	study	NOUN
gujaf-60	46	3	is	be	AUX
gujaf-60	46	4	motivated	motivate	VERB
gujaf-60	46	5	by	by	ADP
gujaf-60	46	6	the	the	DET
gujaf-60	46	7	fact	fact	NOUN
gujaf-60	46	8	that	that	SCONJ
gujaf-60	46	9	banks	bank	NOUN
gujaf-60	46	10	are	be	AUX
gujaf-60	46	11	part	part	NOUN
gujaf-60	46	12	of	of	ADP
gujaf-60	46	13	the	the	DET
gujaf-60	46	14	financial	financial	ADJ
gujaf-60	46	15	system	system	NOUN
gujaf-60	46	16	that	that	PRON
gujaf-60	46	17	fundamentally	fundamentally	ADV
gujaf-60	46	18	drives	drive	VERB
gujaf-60	46	19	economic	economic	ADJ
gujaf-60	46	20	progress	progress	NOUN
gujaf-60	46	21	of	of	ADP
gujaf-60	46	22	nigeria	nigeria	PROPN
gujaf-60	46	23	.	.	PUNCT
gujaf-60	47	1	more	more	ADV
gujaf-60	47	2	so	so	ADV
gujaf-60	47	3	,	,	PUNCT
gujaf-60	47	4	they	they	PRON
gujaf-60	47	5	are	be	AUX
gujaf-60	47	6	a	a	DET
gujaf-60	47	7	composite	composite	NOUN
gujaf-60	47	8	of	of	ADP
gujaf-60	47	9	listed	list	VERB
gujaf-60	47	10	companies	company	NOUN
gujaf-60	47	11	that	that	PRON
gujaf-60	47	12	contribute	contribute	VERB
gujaf-60	47	13	a	a	DET
gujaf-60	47	14	significant	significant	ADJ
gujaf-60	47	15	amount	amount	NOUN
gujaf-60	47	16	of	of	ADP
gujaf-60	47	17	revenue	revenue	NOUN
gujaf-60	47	18	gusau	gusau	PROPN
gujaf-60	47	19	journal	journal	NOUN
gujaf-60	47	20	of	of	ADP
gujaf-60	47	21	accounting	accounting	NOUN
gujaf-60	47	22	and	and	CCONJ
gujaf-60	47	23	finance	finance	NOUN
gujaf-60	47	24	,	,	PUNCT
gujaf-60	47	25	vol	vol	NOUN
gujaf-60	47	26	.	.	PROPN
gujaf-60	47	27	2	2	NUM
gujaf-60	47	28	,	,	PUNCT
gujaf-60	47	29	issue	issue	NOUN
gujaf-60	47	30	2	2	NUM
gujaf-60	47	31	,	,	PUNCT
gujaf-60	47	32	april	april	PROPN
gujaf-60	47	33	,	,	PUNCT
gujaf-60	47	34	2021	2021	NUM
gujaf-60	47	35	5	5	NUM
gujaf-60	47	36	realized	realize	VERB
gujaf-60	47	37	by	by	ADP
gujaf-60	47	38	the	the	DET
gujaf-60	47	39	federal	federal	PROPN
gujaf-60	47	40	inland	inland	PROPN
gujaf-60	47	41	revenue	revenue	NOUN
gujaf-60	47	42	services	service	NOUN
gujaf-60	47	43	firs	fir	NOUN
gujaf-60	47	44	which	which	PRON
gujaf-60	47	45	contributes	contribute	VERB
gujaf-60	47	46	to	to	ADP
gujaf-60	47	47	financing	finance	VERB
gujaf-60	47	48	the	the	DET
gujaf-60	47	49	national	national	ADJ
gujaf-60	47	50	budget	budget	NOUN
gujaf-60	47	51	.	.	PUNCT
gujaf-60	48	1	this	this	DET
gujaf-60	48	2	research	research	NOUN
gujaf-60	48	3	offers	offer	VERB
gujaf-60	48	4	proof	proof	NOUN
gujaf-60	48	5	and	and	CCONJ
gujaf-60	48	6	contributes	contribute	VERB
gujaf-60	48	7	to	to	ADP
gujaf-60	48	8	bridging	bridge	VERB
gujaf-60	48	9	the	the	DET
gujaf-60	48	10	existing	exist	VERB
gujaf-60	48	11	gap	gap	NOUN
gujaf-60	48	12	on	on	ADP
gujaf-60	48	13	the	the	DET
gujaf-60	48	14	dearth	dearth	NOUN
gujaf-60	48	15	of	of	ADP
gujaf-60	48	16	studies	study	NOUN
gujaf-60	48	17	on	on	ADP
gujaf-60	48	18	listed	list	VERB
gujaf-60	48	19	deposit	deposit	NOUN
gujaf-60	48	20	money	money	NOUN
gujaf-60	48	21	banks	bank	NOUN
gujaf-60	48	22	as	as	SCONJ
gujaf-60	48	23	most	most	ADJ
gujaf-60	48	24	studies	study	NOUN
gujaf-60	48	25	like	like	VERB
gujaf-60	48	26	(	(	PUNCT
gujaf-60	48	27	aladwan	aladwan	NOUN
gujaf-60	48	28	;	;	PUNCT
gujaf-60	48	29	nguyen	nguyen	NOUN
gujaf-60	48	30	and	and	CCONJ
gujaf-60	48	31	bui	bui	NOUN
gujaf-60	48	32	,	,	PUNCT
gujaf-60	48	33	2019	2019	NUM
gujaf-60	48	34	;	;	PUNCT
gujaf-60	48	35	jungandi	jungandi	NOUN
gujaf-60	48	36	,	,	PUNCT
gujaf-60	48	37	mulyan	mulyan	ADJ
gujaf-60	48	38	;	;	PUNCT
gujaf-60	48	39	ahmad	ahmad	PROPN
gujaf-60	48	40	,	,	PUNCT
gujaf-60	48	41	advani	advani	PROPN
gujaf-60	48	42	and	and	CCONJ
gujaf-60	48	43	kanwal	kanwal	PROPN
gujaf-60	48	44	,	,	PUNCT
gujaf-60	48	45	2018	2018	NUM
gujaf-60	48	46	;	;	PUNCT
gujaf-60	48	47	khanna	khanna	PROPN
gujaf-60	48	48	;	;	PUNCT
gujaf-60	48	49	srikanth	srikanth	PROPN
gujaf-60	48	50	and	and	CCONJ
gujaf-60	48	51	prasas	prasa	NOUN
gujaf-60	48	52	,	,	PUNCT
gujaf-60	48	53	2015	2015	NUM
gujaf-60	48	54	,	,	PUNCT
gujaf-60	48	55	moghri	moghri	NOUN
gujaf-60	48	56	&	&	CCONJ
gujaf-60	48	57	galogah	galogah	PROPN
gujaf-60	48	58	,	,	PUNCT
gujaf-60	48	59	2013	2013	NUM
gujaf-60	48	60	,	,	PUNCT
gujaf-60	48	61	moradzadehfard	moradzadehfard	ADJ
gujaf-60	48	62	,	,	PUNCT
gujaf-60	48	63	babaie	babaie	PROPN
gujaf-60	48	64	;	;	PUNCT
gujaf-60	48	65	he	he	PRON
gujaf-60	48	66	,	,	PUNCT
gujaf-60	48	67	lilian	lilian	PROPN
gujaf-60	48	68	,	,	PUNCT
gujaf-60	48	69	zaiats	zaiat	NOUN
gujaf-60	48	70	;	;	PUNCT
gujaf-60	48	71	aurangzeb	aurangzeb	NOUN
gujaf-60	48	72	,	,	PUNCT
gujaf-60	48	73	dilawer	dilawer	NOUN
gujaf-60	48	74	;	;	PUNCT
gujaf-60	48	75	jahanzab	jahanzab	PROPN
gujaf-60	48	76	,	,	PUNCT
gujaf-60	48	77	ali	ali	PROPN
gujaf-60	48	78	and	and	CCONJ
gujaf-60	48	79	sadiq	sadiq	PROPN
gujaf-60	48	80	,	,	PUNCT
gujaf-60	48	81	2012	2012	NUM
gujaf-60	48	82	,	,	PUNCT
gujaf-60	48	83	liu	liu	PROPN
gujaf-60	48	84	;	;	PUNCT
gujaf-60	48	85	anf	anf	PROPN
gujaf-60	48	86	,	,	PUNCT
gujaf-60	48	87	abrar	abrar	PROPN
gujaf-60	48	88	,	,	PUNCT
gujaf-60	48	89	khan	khan	PROPN
gujaf-60	48	90	,	,	PUNCT
gujaf-60	48	91	kayani	kayani	PROPN
gujaf-60	48	92	,	,	PUNCT
gujaf-60	48	93	sha	sha	PROPN
gujaf-60	48	94	;	;	PUNCT
gujaf-60	48	95	mohammad	mohammad	PROPN
gujaf-60	48	96	,	,	PUNCT
gujaf-60	48	97	wasiuzzaman	wasiuzzaman	NOUN
gujaf-60	48	98	and	and	CCONJ
gujaf-60	48	99	zaini	zaini	NOUN
gujaf-60	48	100	,	,	PUNCT
gujaf-60	48	101	2011	2011	NUM
gujaf-60	48	102	,	,	PUNCT
gujaf-60	48	103	shah	shah	NOUN
gujaf-60	48	104	,	,	PUNCT
gujaf-60	48	105	yuan	yuan	PROPN
gujaf-60	48	106	&	&	CCONJ
gujaf-60	48	107	zafar	zafar	PROPN
gujaf-60	48	108	,	,	PUNCT
gujaf-60	48	109	2010	2010	NUM
gujaf-60	48	110	,	,	PUNCT
gujaf-60	48	111	edelstein	edelstein	PROPN
gujaf-60	48	112	,	,	PUNCT
gujaf-60	48	113	liu	liu	PROPN
gujaf-60	48	114	and	and	CCONJ
gujaf-60	48	115	tsang	tsang	PROPN
gujaf-60	48	116	,	,	PUNCT
gujaf-60	48	117	2009	2009	NUM
gujaf-60	48	118	;	;	PUNCT
gujaf-60	48	119	savov	savov	NOUN
gujaf-60	48	120	,	,	PUNCT
gujaf-60	48	121	2006	2006	NUM
gujaf-60	48	122	)	)	PUNCT
gujaf-60	48	123	examined	examine	VERB
gujaf-60	48	124	dividend	dividend	NOUN
gujaf-60	48	125	policy	policy	NOUN
gujaf-60	48	126	and	and	CCONJ
gujaf-60	48	127	earnings	earning	NOUN
gujaf-60	48	128	management	management	NOUN
gujaf-60	48	129	in	in	ADP
gujaf-60	48	130	financial	financial	ADJ
gujaf-60	48	131	sector	sector	NOUN
gujaf-60	48	132	.	.	PUNCT
gujaf-60	49	1	secondly	secondly	ADV
gujaf-60	49	2	,	,	PUNCT
gujaf-60	49	3	to	to	ADP
gujaf-60	49	4	the	the	DET
gujaf-60	49	5	best	good	ADJ
gujaf-60	49	6	of	of	ADP
gujaf-60	49	7	the	the	DET
gujaf-60	49	8	researchers	researcher	NOUN
gujaf-60	49	9	’	’	PART
gujaf-60	49	10	knowledge	knowledge	NOUN
gujaf-60	49	11	,	,	PUNCT
gujaf-60	49	12	the	the	DET
gujaf-60	49	13	few	few	ADJ
gujaf-60	49	14	nigerian	nigerian	ADJ
gujaf-60	49	15	studies	study	NOUN
gujaf-60	49	16	documented	document	VERB
gujaf-60	49	17	,	,	PUNCT
gujaf-60	49	18	examined	examine	VERB
gujaf-60	49	19	non	non	ADJ
gujaf-60	49	20	-	-	ADJ
gujaf-60	49	21	financial	financial	ADJ
gujaf-60	49	22	listed	list	VERB
gujaf-60	49	23	companies	company	NOUN
gujaf-60	49	24	(	(	PUNCT
gujaf-60	49	25	ayunku	ayunku	NOUN
gujaf-60	49	26	and	and	CCONJ
gujaf-60	49	27	timepere	timepere	NOUN
gujaf-60	49	28	,	,	PUNCT
gujaf-60	49	29	2020	2020	NUM
gujaf-60	49	30	;	;	PUNCT
gujaf-60	49	31	ibrahim	ibrahim	PROPN
gujaf-60	49	32	,	,	PUNCT
gujaf-60	49	33	bala	bala	PROPN
gujaf-60	49	34	,	,	PUNCT
gujaf-60	49	35	garba	garba	PROPN
gujaf-60	49	36	;	;	PUNCT
gujaf-60	49	37	ajide	ajide	ADJ
gujaf-60	49	38	and	and	CCONJ
gujaf-60	49	39	aderemi	aderemi	NOUN
gujaf-60	49	40	,	,	PUNCT
gujaf-60	49	41	2014	2014	NUM
gujaf-60	49	42	)	)	PUNCT
gujaf-60	49	43	.	.	PUNCT
gujaf-60	50	1	thirdly	thirdly	ADV
gujaf-60	50	2	,	,	PUNCT
gujaf-60	50	3	other	other	ADJ
gujaf-60	50	4	few	few	ADJ
gujaf-60	50	5	studies	study	NOUN
gujaf-60	50	6	that	that	PRON
gujaf-60	50	7	examined	examine	VERB
gujaf-60	50	8	the	the	DET
gujaf-60	50	9	banking	banking	NOUN
gujaf-60	50	10	sector	sector	NOUN
gujaf-60	50	11	(	(	PUNCT
gujaf-60	50	12	ahmed	ahmed	PROPN
gujaf-60	50	13	,	,	PUNCT
gujaf-60	50	14	mohammed	mohammed	PROPN
gujaf-60	50	15	and	and	CCONJ
gujaf-60	50	16	adisa	adisa	NOUN
gujaf-60	50	17	,	,	PUNCT
gujaf-60	50	18	2014	2014	NUM
gujaf-60	50	19	;	;	PUNCT
gujaf-60	50	20	yahaya	yahaya	PROPN
gujaf-60	50	21	,	,	PUNCT
gujaf-60	50	22	kutigi	kutigi	PROPN
gujaf-60	50	23	and	and	CCONJ
gujaf-60	50	24	mohammed	mohammed	PROPN
gujaf-60	50	25	2015	2015	NUM
gujaf-60	50	26	;	;	PUNCT
gujaf-60	50	27	jayeola	jayeola	PROPN
gujaf-60	50	28	,	,	PUNCT
gujaf-60	50	29	taofeek	taofeek	NOUN
gujaf-60	50	30	and	and	CCONJ
gujaf-60	50	31	toluwalase	toluwalase	ADJ
gujaf-60	50	32	,	,	PUNCT
gujaf-60	50	33	2017	2017	NUM
gujaf-60	50	34	)	)	PUNCT
gujaf-60	50	35	relied	rely	VERB
gujaf-60	50	36	on	on	ADP
gujaf-60	50	37	a	a	DET
gujaf-60	50	38	model	model	NOUN
gujaf-60	50	39	that	that	PRON
gujaf-60	50	40	is	be	AUX
gujaf-60	50	41	not	not	PART
gujaf-60	50	42	financial	financial	ADJ
gujaf-60	50	43	sector	sector	NOUN
gujaf-60	50	44	based	base	VERB
gujaf-60	50	45	to	to	PART
gujaf-60	50	46	measure	measure	VERB
gujaf-60	50	47	earnings	earning	NOUN
gujaf-60	50	48	management	management	NOUN
gujaf-60	50	49	.	.	PUNCT
gujaf-60	51	1	interestingly	interestingly	ADV
gujaf-60	51	2	few	few	ADJ
gujaf-60	51	3	that	that	PRON
gujaf-60	51	4	used	use	VERB
gujaf-60	51	5	financial	financial	ADJ
gujaf-60	51	6	sector	sector	NOUN
gujaf-60	51	7	based	base	VERB
gujaf-60	51	8	models	model	NOUN
gujaf-60	51	9	settled	settle	VERB
gujaf-60	51	10	for	for	ADP
gujaf-60	51	11	models	model	NOUN
gujaf-60	51	12	that	that	PRON
gujaf-60	51	13	were	be	AUX
gujaf-60	51	14	suitable	suitable	ADJ
gujaf-60	51	15	for	for	ADP
gujaf-60	51	16	interest	interest	NOUN
gujaf-60	51	17	based	base	VERB
gujaf-60	51	18	financial	financial	ADJ
gujaf-60	51	19	institutions	institution	NOUN
gujaf-60	51	20	(	(	PUNCT
gujaf-60	51	21	ali	ali	PROPN
gujaf-60	51	22	,	,	PUNCT
gujaf-60	51	23	(	(	PUNCT
gujaf-60	51	24	2015	2015	NUM
gujaf-60	51	25	)	)	PUNCT
gujaf-60	51	26	that	that	PRON
gujaf-60	51	27	adopted	adopt	VERB
gujaf-60	51	28	beatty	beatty	PROPN
gujaf-60	51	29	,	,	PUNCT
gujaf-60	51	30	hong	hong	PROPN
gujaf-60	51	31	,	,	PUNCT
gujaf-60	51	32	and	and	CCONJ
gujaf-60	51	33	adam	adam	PROPN
gujaf-60	51	34	,	,	PUNCT
gujaf-60	51	35	(	(	PUNCT
gujaf-60	51	36	2002	2002	NUM
gujaf-60	51	37	)	)	PUNCT
gujaf-60	51	38	and	and	CCONJ
gujaf-60	51	39	farouk	farouk	PROPN
gujaf-60	51	40	,	,	PUNCT
gujaf-60	51	41	isa	isa	PROPN
gujaf-60	51	42	,	,	PUNCT
gujaf-60	51	43	(	(	PUNCT
gujaf-60	51	44	2018	2018	NUM
gujaf-60	51	45	)	)	PUNCT
gujaf-60	51	46	adopted	adopt	VERB
gujaf-60	51	47	chang	chang	PROPN
gujaf-60	51	48	,	,	PUNCT
gujaf-60	51	49	shen	shen	PROPN
gujaf-60	51	50	,	,	PUNCT
gujaf-60	51	51	and	and	CCONJ
gujaf-60	51	52	fang	fang	X
gujaf-60	51	53	,	,	PUNCT
gujaf-60	51	54	(	(	PUNCT
gujaf-60	51	55	2008	2008	NUM
gujaf-60	51	56	)	)	PUNCT
gujaf-60	51	57	.	.	PUNCT
gujaf-60	52	1	this	this	DET
gujaf-60	52	2	study	study	NOUN
gujaf-60	52	3	relies	rely	VERB
gujaf-60	52	4	on	on	ADP
gujaf-60	52	5	ben	ben	PROPN
gujaf-60	52	6	othman	othman	PROPN
gujaf-60	52	7	and	and	CCONJ
gujaf-60	52	8	mersni	mersni	PROPN
gujaf-60	52	9	(	(	PUNCT
gujaf-60	52	10	2014	2014	NUM
gujaf-60	52	11	)	)	PUNCT
gujaf-60	52	12	model	model	NOUN
gujaf-60	52	13	that	that	PRON
gujaf-60	52	14	is	be	AUX
gujaf-60	52	15	suitable	suitable	ADJ
gujaf-60	52	16	for	for	ADP
gujaf-60	52	17	interest	interest	NOUN
gujaf-60	52	18	and	and	CCONJ
gujaf-60	52	19	non	non	ADJ
gujaf-60	52	20	interest	interest	NOUN
gujaf-60	52	21	based	base	VERB
gujaf-60	52	22	financial	financial	ADJ
gujaf-60	52	23	institution	institution	NOUN
gujaf-60	52	24	as	as	SCONJ
gujaf-60	52	25	they	they	PRON
gujaf-60	52	26	provided	provided	AUX
gujaf-60	52	27	evidenced	evidence	VERB
gujaf-60	52	28	that	that	SCONJ
gujaf-60	52	29	banks	bank	NOUN
gujaf-60	52	30	discretion	discretion	NOUN
gujaf-60	52	31	on	on	ADP
gujaf-60	52	32	loan	loan	NOUN
gujaf-60	52	33	loss	loss	NOUN
gujaf-60	52	34	provision	provision	NOUN
gujaf-60	52	35	are	be	AUX
gujaf-60	52	36	similar	similar	ADJ
gujaf-60	52	37	for	for	ADP
gujaf-60	52	38	interest	interest	NOUN
gujaf-60	52	39	and	and	CCONJ
gujaf-60	52	40	not	not	PART
gujaf-60	52	41	for	for	ADP
gujaf-60	52	42	interest	interest	NOUN
gujaf-60	52	43	based	base	VERB
gujaf-60	52	44	.	.	PUNCT
gujaf-60	53	1	the	the	DET
gujaf-60	53	2	cbn	cbn	PROPN
gujaf-60	53	3	will	will	AUX
gujaf-60	53	4	find	find	VERB
gujaf-60	53	5	the	the	DET
gujaf-60	53	6	findings	finding	NOUN
gujaf-60	53	7	of	of	ADP
gujaf-60	53	8	this	this	DET
gujaf-60	53	9	study	study	NOUN
gujaf-60	53	10	as	as	ADP
gujaf-60	53	11	empirical	empirical	ADJ
gujaf-60	53	12	evidence	evidence	NOUN
gujaf-60	53	13	that	that	PRON
gujaf-60	53	14	supports	support	VERB
gujaf-60	53	15	its	its	PRON
gujaf-60	53	16	policy	policy	NOUN
gujaf-60	53	17	efforts	effort	NOUN
gujaf-60	53	18	on	on	ADP
gujaf-60	53	19	using	use	VERB
gujaf-60	53	20	thresholds	threshold	NOUN
gujaf-60	53	21	to	to	PART
gujaf-60	53	22	direct	direct	VERB
gujaf-60	53	23	payment	payment	NOUN
gujaf-60	53	24	of	of	ADP
gujaf-60	53	25	dividends	dividend	NOUN
gujaf-60	53	26	in	in	ADP
gujaf-60	53	27	the	the	DET
gujaf-60	53	28	banking	banking	NOUN
gujaf-60	53	29	sector	sector	NOUN
gujaf-60	53	30	.	.	PUNCT
gujaf-60	54	1	also	also	ADV
gujaf-60	54	2	,	,	PUNCT
gujaf-60	54	3	the	the	DET
gujaf-60	54	4	security	security	NOUN
gujaf-60	54	5	and	and	CCONJ
gujaf-60	54	6	exchange	exchange	PROPN
gujaf-60	54	7	commission	commission	PROPN
gujaf-60	54	8	sec	sec	PROPN
gujaf-60	54	9	will	will	AUX
gujaf-60	54	10	take	take	VERB
gujaf-60	54	11	into	into	ADP
gujaf-60	54	12	account	account	NOUN
gujaf-60	54	13	the	the	DET
gujaf-60	54	14	findings	finding	NOUN
gujaf-60	54	15	of	of	ADP
gujaf-60	54	16	this	this	DET
gujaf-60	54	17	study	study	NOUN
gujaf-60	54	18	as	as	ADP
gujaf-60	54	19	evidence	evidence	NOUN
gujaf-60	54	20	of	of	ADP
gujaf-60	54	21	their	their	PRON
gujaf-60	54	22	concern	concern	NOUN
gujaf-60	54	23	and	and	CCONJ
gujaf-60	54	24	support	support	NOUN
gujaf-60	54	25	for	for	ADP
gujaf-60	54	26	quality	quality	NOUN
gujaf-60	54	27	earnings	earning	NOUN
gujaf-60	54	28	reports	report	NOUN
gujaf-60	54	29	as	as	SCONJ
gujaf-60	54	30	earnings	earning	NOUN
gujaf-60	54	31	management	management	NOUN
gujaf-60	54	32	practices	practice	NOUN
gujaf-60	54	33	will	will	AUX
gujaf-60	54	34	be	be	AUX
gujaf-60	54	35	greatly	greatly	ADV
gujaf-60	54	36	reduced	reduce	VERB
gujaf-60	54	37	.	.	PUNCT
gujaf-60	55	1	this	this	DET
gujaf-60	55	2	paper	paper	NOUN
gujaf-60	55	3	is	be	AUX
gujaf-60	55	4	in	in	ADP
gujaf-60	55	5	five	five	NUM
gujaf-60	55	6	sections	section	NOUN
gujaf-60	55	7	.	.	PUNCT
gujaf-60	56	1	section	section	NOUN
gujaf-60	56	2	one	one	NUM
gujaf-60	56	3	is	be	AUX
gujaf-60	56	4	the	the	DET
gujaf-60	56	5	introduction	introduction	NOUN
gujaf-60	56	6	in	in	ADP
gujaf-60	56	7	addition	addition	NOUN
gujaf-60	56	8	to	to	ADP
gujaf-60	56	9	this	this	DET
gujaf-60	56	10	paragraph	paragraph	NOUN
gujaf-60	56	11	;	;	PUNCT
gujaf-60	56	12	section	section	NOUN
gujaf-60	56	13	two	two	NUM
gujaf-60	56	14	presents	present	VERB
gujaf-60	56	15	the	the	DET
gujaf-60	56	16	concepts	concept	NOUN
gujaf-60	56	17	and	and	CCONJ
gujaf-60	56	18	theory	theory	NOUN
gujaf-60	56	19	;	;	PUNCT
gujaf-60	56	20	section	section	NOUN
gujaf-60	56	21	three	three	NUM
gujaf-60	56	22	discusses	discuss	VERB
gujaf-60	56	23	the	the	DET
gujaf-60	56	24	methodology	methodology	NOUN
gujaf-60	56	25	that	that	PRON
gujaf-60	56	26	parades	parade	NOUN
gujaf-60	56	27	study	study	VERB
gujaf-60	56	28	’s	’s	PART
gujaf-60	56	29	design	design	NOUN
gujaf-60	56	30	,	,	PUNCT
gujaf-60	56	31	variables	variable	NOUN
gujaf-60	56	32	,	,	PUNCT
gujaf-60	56	33	model	model	NOUN
gujaf-60	56	34	specification	specification	NOUN
gujaf-60	56	35	,	,	PUNCT
gujaf-60	56	36	technique	technique	NOUN
gujaf-60	56	37	of	of	ADP
gujaf-60	56	38	data	datum	NOUN
gujaf-60	56	39	analysis	analysis	NOUN
gujaf-60	56	40	,	,	PUNCT
gujaf-60	56	41	diagnostics	diagnostic	NOUN
gujaf-60	56	42	and	and	CCONJ
gujaf-60	56	43	robustness	robustness	NOUN
gujaf-60	56	44	tests	test	NOUN
gujaf-60	56	45	;	;	PUNCT
gujaf-60	56	46	section	section	NOUN
gujaf-60	56	47	four	four	NUM
gujaf-60	56	48	shows	show	VERB
gujaf-60	56	49	gusau	gusau	ADJ
gujaf-60	56	50	journal	journal	NOUN
gujaf-60	56	51	of	of	ADP
gujaf-60	56	52	accounting	accounting	NOUN
gujaf-60	56	53	and	and	CCONJ
gujaf-60	56	54	finance	finance	NOUN
gujaf-60	56	55	,	,	PUNCT
gujaf-60	56	56	vol	vol	NOUN
gujaf-60	56	57	.	.	PROPN
gujaf-60	56	58	2	2	NUM
gujaf-60	56	59	,	,	PUNCT
gujaf-60	56	60	issue	issue	NOUN
gujaf-60	56	61	2	2	NUM
gujaf-60	56	62	,	,	PUNCT
gujaf-60	56	63	april	april	PROPN
gujaf-60	56	64	,	,	PUNCT
gujaf-60	56	65	2021	2021	NUM
gujaf-60	56	66	6	6	NUM
gujaf-60	56	67	the	the	DET
gujaf-60	56	68	findings	finding	NOUN
gujaf-60	56	69	and	and	CCONJ
gujaf-60	56	70	section	section	NOUN
gujaf-60	56	71	five	five	NUM
gujaf-60	56	72	presents	present	VERB
gujaf-60	56	73	the	the	DET
gujaf-60	56	74	conclusion	conclusion	NOUN
gujaf-60	56	75	,	,	PUNCT
gujaf-60	56	76	recommendation	recommendation	NOUN
gujaf-60	56	77	and	and	CCONJ
gujaf-60	56	78	implications	implication	NOUN
gujaf-60	56	79	.	.	PUNCT
gujaf-60	57	1	2	2	X
gujaf-60	57	2	.	.	X
gujaf-60	57	3	literature	literature	NOUN
gujaf-60	57	4	review	review	PROPN
gujaf-60	57	5	and	and	CCONJ
gujaf-60	57	6	hypotheses	hypothese	VERB
gujaf-60	57	7	development	development	VERB
gujaf-60	57	8	the	the	DET
gujaf-60	57	9	manipulation	manipulation	NOUN
gujaf-60	57	10	of	of	ADP
gujaf-60	57	11	stated	state	VERB
gujaf-60	57	12	earnings	earning	NOUN
gujaf-60	57	13	by	by	ADP
gujaf-60	57	14	using	use	VERB
gujaf-60	57	15	precise	precise	ADJ
gujaf-60	57	16	accounting	accounting	NOUN
gujaf-60	57	17	approaches	approach	NOUN
gujaf-60	57	18	to	to	PART
gujaf-60	57	19	attain	attain	VERB
gujaf-60	57	20	steady	steady	ADJ
gujaf-60	57	21	and	and	CCONJ
gujaf-60	57	22	foreseeable	foreseeable	ADJ
gujaf-60	57	23	business	business	NOUN
gujaf-60	57	24	results	result	NOUN
gujaf-60	57	25	.	.	PUNCT
gujaf-60	58	1	earnings	earning	NOUN
gujaf-60	58	2	management	management	NOUN
gujaf-60	58	3	a	a	DET
gujaf-60	58	4	deliberate	deliberate	ADJ
gujaf-60	58	5	yardstick	yardstick	NOUN
gujaf-60	58	6	used	use	VERB
gujaf-60	58	7	by	by	ADP
gujaf-60	58	8	management	management	NOUN
gujaf-60	58	9	to	to	PART
gujaf-60	58	10	report	report	VERB
gujaf-60	58	11	that	that	SCONJ
gujaf-60	58	12	the	the	DET
gujaf-60	58	13	business	business	NOUN
gujaf-60	58	14	is	be	AUX
gujaf-60	58	15	doing	do	VERB
gujaf-60	58	16	well	well	ADV
gujaf-60	58	17	.	.	PUNCT
gujaf-60	59	1	in	in	ADP
gujaf-60	59	2	order	order	NOUN
gujaf-60	59	3	to	to	PART
gujaf-60	59	4	avoid	avoid	VERB
gujaf-60	59	5	negative	negative	ADJ
gujaf-60	59	6	net	net	ADJ
gujaf-60	59	7	income	income	NOUN
gujaf-60	59	8	banks	bank	NOUN
gujaf-60	59	9	,	,	PUNCT
gujaf-60	59	10	seek	seek	VERB
gujaf-60	59	11	income	income	NOUN
gujaf-60	59	12	smoothing	smoothing	NOUN
gujaf-60	59	13	(	(	PUNCT
gujaf-60	59	14	bortoluzzo	bortoluzzo	PROPN
gujaf-60	59	15	sheng	sheng	PROPN
gujaf-60	59	16	,	,	PUNCT
gujaf-60	59	17	and	and	CCONJ
gujaf-60	59	18	gome	gome	PROPN
gujaf-60	59	19	,	,	PUNCT
gujaf-60	59	20	2015	2015	NUM
gujaf-60	59	21	;	;	PUNCT
gujaf-60	59	22	bornemann	bornemann	PROPN
gujaf-60	59	23	,	,	PUNCT
gujaf-60	59	24	kick	kick	NOUN
gujaf-60	59	25	,	,	PUNCT
gujaf-60	59	26	memmel	memmel	NOUN
gujaf-60	59	27	,	,	PUNCT
gujaf-60	59	28	and	and	CCONJ
gujaf-60	59	29	pfingsten	pfingsten	NUM
gujaf-60	59	30	2012	2012	NUM
gujaf-60	59	31	)	)	PUNCT
gujaf-60	59	32	.	.	PUNCT
gujaf-60	60	1	they	they	PRON
gujaf-60	60	2	practice	practice	VERB
gujaf-60	60	3	smoothening	smoothen	VERB
gujaf-60	60	4	to	to	PART
gujaf-60	60	5	spend	spend	VERB
gujaf-60	60	6	more	more	ADJ
gujaf-60	60	7	to	to	PART
gujaf-60	60	8	attract	attract	VERB
gujaf-60	60	9	better	well	ADJ
gujaf-60	60	10	outcome	outcome	NOUN
gujaf-60	60	11	(	(	PUNCT
gujaf-60	60	12	kanagaretnam	kanagaretnam	PROPN
gujaf-60	60	13	,	,	PUNCT
gujaf-60	60	14	lobo	lobo	NOUN
gujaf-60	60	15	,	,	PUNCT
gujaf-60	60	16	and	and	CCONJ
gujaf-60	60	17	yang	yang	PROPN
gujaf-60	60	18	2005	2005	NUM
gujaf-60	60	19	;	;	PUNCT
gujaf-60	60	20	ahmed	ahmed	PROPN
gujaf-60	60	21	,	,	PUNCT
gujaf-60	60	22	takeda	takeda	PROPN
gujaf-60	60	23	and	and	CCONJ
gujaf-60	60	24	thomas	thomas	PROPN
gujaf-60	60	25	1999	1999	NUM
gujaf-60	60	26	)	)	PUNCT
gujaf-60	60	27	.	.	PUNCT
gujaf-60	61	1	farouk	farouk	PROPN
gujaf-60	61	2	and	and	CCONJ
gujaf-60	61	3	isa	isa	PROPN
gujaf-60	61	4	(	(	PUNCT
gujaf-60	61	5	2018	2018	NUM
gujaf-60	61	6	)	)	PUNCT
gujaf-60	61	7	;	;	PUNCT
gujaf-60	61	8	el	el	PROPN
gujaf-60	61	9	sood	sood	PROPN
gujaf-60	61	10	(	(	PUNCT
gujaf-60	61	11	2012	2012	NUM
gujaf-60	61	12	)	)	PUNCT
gujaf-60	61	13	;	;	PUNCT
gujaf-60	61	14	anandarajan	anandarajan	PROPN
gujaf-60	61	15	,	,	PUNCT
gujaf-60	61	16	hassan	hassan	PROPN
gujaf-60	61	17	and	and	CCONJ
gujaf-60	61	18	vivas	vivas	PROPN
gujaf-60	61	19	,	,	PUNCT
gujaf-60	61	20	(	(	PUNCT
gujaf-60	61	21	2003	2003	NUM
gujaf-60	61	22	)	)	PUNCT
gujaf-60	61	23	evidence	evidence	NOUN
gujaf-60	61	24	that	that	SCONJ
gujaf-60	61	25	banks	bank	NOUN
gujaf-60	61	26	use	use	VERB
gujaf-60	61	27	loan	loan	NOUN
gujaf-60	61	28	loss	loss	NOUN
gujaf-60	61	29	provisions	provision	NOUN
gujaf-60	61	30	to	to	PART
gujaf-60	61	31	indulge	indulge	VERB
gujaf-60	61	32	in	in	ADP
gujaf-60	61	33	earnings	earning	NOUN
gujaf-60	61	34	management	management	NOUN
gujaf-60	61	35	practices	practice	NOUN
gujaf-60	61	36	.	.	PUNCT
gujaf-60	62	1	dividend	dividend	NOUN
gujaf-60	62	2	payout	payout	NOUN
gujaf-60	62	3	(	(	PUNCT
gujaf-60	62	4	dp	dp	NOUN
gujaf-60	62	5	)	)	PUNCT
gujaf-60	62	6	is	be	AUX
gujaf-60	62	7	the	the	DET
gujaf-60	62	8	income	income	NOUN
gujaf-60	62	9	earned	earn	VERB
gujaf-60	62	10	from	from	ADP
gujaf-60	62	11	investment	investment	NOUN
gujaf-60	62	12	paid	pay	VERB
gujaf-60	62	13	to	to	ADP
gujaf-60	62	14	an	an	DET
gujaf-60	62	15	investor	investor	NOUN
gujaf-60	62	16	after	after	ADP
gujaf-60	62	17	minusing	minuse	VERB
gujaf-60	62	18	tax	tax	NOUN
gujaf-60	62	19	from	from	ADP
gujaf-60	62	20	net	net	ADJ
gujaf-60	62	21	income	income	NOUN
gujaf-60	62	22	.	.	PUNCT
gujaf-60	63	1	the	the	DET
gujaf-60	63	2	following	follow	VERB
gujaf-60	63	3	study	study	NOUN
gujaf-60	63	4	evidenced	evidence	VERB
gujaf-60	63	5	dividend	dividend	NOUN
gujaf-60	63	6	payout	payout	NOUN
gujaf-60	63	7	influences	influence	VERB
gujaf-60	63	8	earnings	earning	NOUN
gujaf-60	63	9	management	management	NOUN
gujaf-60	63	10	,	,	PUNCT
gujaf-60	63	11	aladwan	aladwan	NOUN
gujaf-60	63	12	,	,	PUNCT
gujaf-60	63	13	(	(	PUNCT
gujaf-60	63	14	2019	2019	NUM
gujaf-60	63	15	)	)	PUNCT
gujaf-60	63	16	;	;	PUNCT
gujaf-60	63	17	moghri	moghri	NOUN
gujaf-60	63	18	and	and	CCONJ
gujaf-60	63	19	galogah	galogah	PROPN
gujaf-60	63	20	(	(	PUNCT
gujaf-60	63	21	2013	2013	NUM
gujaf-60	63	22	;	;	PUNCT
gujaf-60	63	23	jahanzaib	jahanzaib	PROPN
gujaf-60	63	24	et	et	PROPN
gujaf-60	63	25	al	al	PROPN
gujaf-60	63	26	.	.	PROPN
gujaf-60	63	27	,	,	PUNCT
gujaf-60	63	28	(	(	PUNCT
gujaf-60	63	29	2012	2012	NUM
gujaf-60	63	30	)	)	PUNCT
gujaf-60	64	1	liu	liu	PROPN
gujaf-60	64	2	(	(	PUNCT
gujaf-60	64	3	2011	2011	NUM
gujaf-60	64	4	)	)	PUNCT
gujaf-60	64	5	;	;	PUNCT
gujaf-60	64	6	edelstein	edelstein	PROPN
gujaf-60	64	7	,	,	PUNCT
gujaf-60	64	8	liu	liu	PROPN
gujaf-60	64	9	and	and	CCONJ
gujaf-60	64	10	tsang	tsang	PROPN
gujaf-60	64	11	,	,	PUNCT
gujaf-60	64	12	2009	2009	NUM
gujaf-60	64	13	)	)	PUNCT
gujaf-60	64	14	.	.	PUNCT
gujaf-60	65	1	particularly	particularly	ADV
gujaf-60	65	2	with	with	ADP
gujaf-60	65	3	lower	low	ADJ
gujaf-60	65	4	information	information	NOUN
gujaf-60	65	5	asymmetry	asymmetry	NOUN
gujaf-60	65	6	dividend	dividend	NOUN
gujaf-60	65	7	policy	policy	NOUN
gujaf-60	65	8	determines	determine	VERB
gujaf-60	65	9	earnings	earning	NOUN
gujaf-60	65	10	management	management	NOUN
gujaf-60	65	11	nguyen	nguyen	NOUN
gujaf-60	65	12	&	&	CCONJ
gujaf-60	65	13	bui	bui	PROPN
gujaf-60	65	14	,	,	PUNCT
gujaf-60	65	15	2019v	2019v	NUM
gujaf-60	65	16	;	;	PUNCT
gujaf-60	65	17	he	he	PRON
gujaf-60	65	18	,	,	PUNCT
gujaf-60	65	19	lilian	lilian	PROPN
gujaf-60	65	20	,	,	PUNCT
gujaf-60	65	21	zaiat	zaiat	PROPN
gujaf-60	65	22	,	,	PUNCT
gujaf-60	65	23	and	and	CCONJ
gujaf-60	65	24	zang	zang	PROPN
gujaf-60	65	25	(	(	PUNCT
gujaf-60	65	26	2012	2012	NUM
gujaf-60	65	27	)	)	PUNCT
gujaf-60	65	28	.	.	PUNCT
gujaf-60	66	1	however	however	ADV
gujaf-60	66	2	,	,	PUNCT
gujaf-60	66	3	the	the	DET
gujaf-60	66	4	studies	study	NOUN
gujaf-60	66	5	of	of	ADP
gujaf-60	66	6	ajide	ajide	ADJ
gujaf-60	66	7	and	and	CCONJ
gujaf-60	66	8	aderemi	aderemi	ADJ
gujaf-60	66	9	2014	2014	NUM
gujaf-60	66	10	;	;	PUNCT
gujaf-60	66	11	aurangzeb	aurangzeb	NOUN
gujaf-60	66	12	and	and	CCONJ
gujaf-60	66	13	dilawer	dilawer	NOUN
gujaf-60	66	14	,	,	PUNCT
gujaf-60	66	15	2012	2012	NUM
gujaf-60	66	16	;	;	PUNCT
gujaf-60	66	17	savov	savov	NOUN
gujaf-60	66	18	(	(	PUNCT
gujaf-60	66	19	2006	2006	NUM
gujaf-60	66	20	)	)	PUNCT
gujaf-60	66	21	evidenced	evidence	VERB
gujaf-60	66	22	that	that	SCONJ
gujaf-60	66	23	dividend	dividend	NOUN
gujaf-60	66	24	payout	payout	NOUN
gujaf-60	66	25	has	have	VERB
gujaf-60	66	26	no	no	DET
gujaf-60	66	27	influence	influence	NOUN
gujaf-60	66	28	on	on	ADP
gujaf-60	66	29	earning	earn	VERB
gujaf-60	66	30	management	management	NOUN
gujaf-60	66	31	.	.	PUNCT
gujaf-60	67	1	profitability	profitability	NOUN
gujaf-60	67	2	(	(	PUNCT
gujaf-60	67	3	pr	pr	NOUN
gujaf-60	67	4	)	)	PUNCT
gujaf-60	67	5	is	be	AUX
gujaf-60	67	6	when	when	SCONJ
gujaf-60	67	7	all	all	DET
gujaf-60	67	8	expenses	expense	NOUN
gujaf-60	67	9	or	or	CCONJ
gujaf-60	67	10	expenditure	expenditure	NOUN
gujaf-60	67	11	and	and	CCONJ
gujaf-60	67	12	claims	claim	NOUN
gujaf-60	67	13	are	be	AUX
gujaf-60	67	14	absorbed	absorb	VERB
gujaf-60	67	15	by	by	ADP
gujaf-60	67	16	a	a	DET
gujaf-60	67	17	firm	firm	NOUN
gujaf-60	67	18	’s	’s	PART
gujaf-60	67	19	income	income	NOUN
gujaf-60	67	20	.	.	PUNCT
gujaf-60	68	1	some	some	DET
gujaf-60	68	2	studies	study	NOUN
gujaf-60	68	3	evidenced	evidence	VERB
gujaf-60	68	4	that	that	SCONJ
gujaf-60	68	5	low	low	ADJ
gujaf-60	68	6	profit	profit	NOUN
gujaf-60	68	7	influences	influence	VERB
gujaf-60	68	8	earnings	earning	NOUN
gujaf-60	68	9	management	management	NOUN
gujaf-60	68	10	alhadab	alhadab	NOUN
gujaf-60	68	11	,	,	PUNCT
gujaf-60	68	12	and	and	CCONJ
gujaf-60	68	13	al	al	PROPN
gujaf-60	68	14	-	-	PUNCT
gujaf-60	68	15	own	own	ADJ
gujaf-60	68	16	,	,	PUNCT
gujaf-60	68	17	(	(	PUNCT
gujaf-60	68	18	2017	2017	NUM
gujaf-60	68	19	)	)	PUNCT
gujaf-60	68	20	;	;	PUNCT
gujaf-60	68	21	kothari	kothari	PROPN
gujaf-60	68	22	,	,	PUNCT
gujaf-60	68	23	mizik	mizik	ADV
gujaf-60	68	24	and	and	CCONJ
gujaf-60	68	25	roychowdhury	roychowdhury	NOUN
gujaf-60	68	26	,	,	PUNCT
gujaf-60	68	27	2016	2016	NUM
gujaf-60	68	28	;	;	PUNCT
gujaf-60	68	29	cohen	cohen	PROPN
gujaf-60	68	30	and	and	CCONJ
gujaf-60	68	31	zarowin	zarowin	PROPN
gujaf-60	68	32	,	,	PUNCT
gujaf-60	68	33	2010	2010	NUM
gujaf-60	68	34	;	;	PUNCT
gujaf-60	68	35	doyle	doyle	PROPN
gujaf-60	68	36	,	,	PUNCT
gujaf-60	68	37	ge	ge	PROPN
gujaf-60	68	38	&	&	CCONJ
gujaf-60	68	39	mcvay	mcvay	PROPN
gujaf-60	68	40	,	,	PUNCT
gujaf-60	68	41	(	(	PUNCT
gujaf-60	68	42	2007	2007	NUM
gujaf-60	68	43	)	)	PUNCT
gujaf-60	68	44	lee	lee	PROPN
gujaf-60	68	45	,	,	PUNCT
gujaf-60	68	46	li	li	PROPN
gujaf-60	68	47	,	,	PUNCT
gujaf-60	68	48	and	and	CCONJ
gujaf-60	68	49	yue	yue	PROPN
gujaf-60	68	50	(	(	PUNCT
gujaf-60	68	51	2006	2006	NUM
gujaf-60	68	52	)	)	PUNCT
gujaf-60	68	53	;	;	PUNCT
gujaf-60	68	54	kim	kim	PROPN
gujaf-60	68	55	,	,	PUNCT
gujaf-60	68	56	liu	liu	PROPN
gujaf-60	68	57	,	,	PUNCT
gujaf-60	68	58	and	and	CCONJ
gujaf-60	68	59	rhee	rhee	PROPN
gujaf-60	68	60	(	(	PUNCT
gujaf-60	68	61	2003	2003	NUM
gujaf-60	68	62	)	)	PUNCT
gujaf-60	68	63	,	,	PUNCT
gujaf-60	68	64	while	while	SCONJ
gujaf-60	68	65	others	other	NOUN
gujaf-60	68	66	studies	study	NOUN
gujaf-60	68	67	evidenced	evidence	VERB
gujaf-60	68	68	it	it	PRON
gujaf-60	68	69	is	be	AUX
gujaf-60	68	70	not	not	PART
gujaf-60	68	71	(	(	PUNCT
gujaf-60	68	72	de	de	X
gujaf-60	68	73	angelo	angelo	PROPN
gujaf-60	68	74	,	,	PUNCT
gujaf-60	68	75	ardekani	ardekani	ADJ
gujaf-60	68	76	,	,	PUNCT
gujaf-60	68	77	nejat	nejat	NOUN
gujaf-60	68	78	and	and	CCONJ
gujaf-60	68	79	hashemijo	hashemijo	PROPN
gujaf-60	68	80	,	,	PUNCT
gujaf-60	68	81	2012	2012	NUM
gujaf-60	68	82	)	)	PUNCT
gujaf-60	68	83	de	de	X
gujaf-60	68	84	angelo	angelo	PROPN
gujaf-60	68	85	and	and	CCONJ
gujaf-60	68	86	skinner	skinner	PROPN
gujaf-60	68	87	,	,	PUNCT
gujaf-60	68	88	(	(	PUNCT
gujaf-60	68	89	1994	1994	NUM
gujaf-60	68	90	)	)	PUNCT
gujaf-60	68	91	.	.	PUNCT
gujaf-60	69	1	firm	firm	ADJ
gujaf-60	69	2	size	size	NOUN
gujaf-60	69	3	(	(	PUNCT
gujaf-60	69	4	sz	sz	NOUN
gujaf-60	69	5	)	)	PUNCT
gujaf-60	69	6	is	be	AUX
gujaf-60	69	7	the	the	DET
gujaf-60	69	8	total	total	ADJ
gujaf-60	69	9	current	current	ADJ
gujaf-60	69	10	and	and	CCONJ
gujaf-60	69	11	noncurrent	noncurrent	ADJ
gujaf-60	69	12	assets	asset	NOUN
gujaf-60	69	13	truly	truly	ADV
gujaf-60	69	14	owned	own	VERB
gujaf-60	69	15	by	by	ADP
gujaf-60	69	16	a	a	DET
gujaf-60	69	17	firm	firm	NOUN
gujaf-60	69	18	.	.	PUNCT
gujaf-60	70	1	findings	finding	NOUN
gujaf-60	70	2	of	of	ADP
gujaf-60	70	3	jahmani	jahmani	PROPN
gujaf-60	70	4	and	and	CCONJ
gujaf-60	70	5	niranjan	niranjan	PROPN
gujaf-60	70	6	(	(	PUNCT
gujaf-60	70	7	2015	2015	NUM
gujaf-60	70	8	)	)	PUNCT
gujaf-60	70	9	showed	show	VERB
gujaf-60	70	10	that	that	SCONJ
gujaf-60	70	11	the	the	DET
gujaf-60	70	12	size	size	NOUN
gujaf-60	70	13	of	of	ADP
gujaf-60	70	14	a	a	DET
gujaf-60	70	15	firm	firm	NOUN
gujaf-60	70	16	relates	relate	VERB
gujaf-60	70	17	significantly	significantly	ADV
gujaf-60	70	18	to	to	ADP
gujaf-60	70	19	earnings	earning	NOUN
gujaf-60	70	20	management	management	NOUN
gujaf-60	70	21	.	.	PUNCT
gujaf-60	71	1	furthermore	furthermore	ADV
gujaf-60	71	2	,	,	PUNCT
gujaf-60	71	3	studies	study	NOUN
gujaf-60	71	4	of	of	ADP
gujaf-60	71	5	aini	aini	NOUN
gujaf-60	71	6	,	,	PUNCT
gujaf-60	71	7	takiah	takiah	PROPN
gujaf-60	71	8	,	,	PUNCT
gujaf-60	71	9	pourjalali	pourjalali	VERB
gujaf-60	71	10	,	,	PUNCT
gujaf-60	71	11	and	and	CCONJ
gujaf-60	71	12	teruya	teruya	NOUN
gujaf-60	71	13	,	,	PUNCT
gujaf-60	71	14	(	(	PUNCT
gujaf-60	71	15	2006	2006	NUM
gujaf-60	71	16	)	)	PUNCT
gujaf-60	71	17	established	establish	VERB
gujaf-60	71	18	that	that	SCONJ
gujaf-60	71	19	the	the	PRON
gujaf-60	71	20	larger	large	ADJ
gujaf-60	71	21	the	the	DET
gujaf-60	71	22	firm	firm	NOUN
gujaf-60	71	23	the	the	PRON
gujaf-60	71	24	more	more	ADV
gujaf-60	71	25	interested	interested	ADJ
gujaf-60	71	26	in	in	ADP
gujaf-60	71	27	managing	manage	VERB
gujaf-60	71	28	earnings	earning	NOUN
gujaf-60	71	29	.	.	PUNCT
gujaf-60	72	1	kim	kim	PROPN
gujaf-60	72	2	,	,	PUNCT
gujaf-60	72	3	liu	liu	PROPN
gujaf-60	72	4	,	,	PUNCT
gujaf-60	72	5	and	and	CCONJ
gujaf-60	72	6	rhee	rhee	PROPN
gujaf-60	72	7	(	(	PUNCT
gujaf-60	72	8	2003	2003	NUM
gujaf-60	72	9	)	)	PUNCT
gujaf-60	72	10	evidenced	evidence	VERB
gujaf-60	72	11	that	that	SCONJ
gujaf-60	72	12	larger	large	ADJ
gujaf-60	72	13	firm	firm	NOUN
gujaf-60	72	14	considers	consider	VERB
gujaf-60	72	15	the	the	DET
gujaf-60	72	16	implication	implication	NOUN
gujaf-60	72	17	of	of	ADP
gujaf-60	72	18	earnings	earning	NOUN
gujaf-60	72	19	management	management	NOUN
gujaf-60	72	20	on	on	ADP
gujaf-60	72	21	their	their	PRON
gujaf-60	72	22	reputation	reputation	NOUN
gujaf-60	72	23	but	but	CCONJ
gujaf-60	72	24	smaller	small	ADJ
gujaf-60	72	25	firms	firm	NOUN
gujaf-60	72	26	manage	manage	VERB
gujaf-60	72	27	earnings	earning	NOUN
gujaf-60	72	28	to	to	PART
gujaf-60	72	29	avoid	avoid	VERB
gujaf-60	72	30	reporting	reporting	NOUN
gujaf-60	72	31	loses	lose	NOUN
gujaf-60	72	32	.	.	PUNCT
gujaf-60	73	1	however	however	ADV
gujaf-60	73	2	,	,	PUNCT
gujaf-60	73	3	gu	gu	PROPN
gujaf-60	73	4	,	,	PUNCT
gujaf-60	73	5	lee	lee	PROPN
gujaf-60	73	6	and	and	CCONJ
gujaf-60	73	7	gusau	gusau	PROPN
gujaf-60	73	8	journal	journal	NOUN
gujaf-60	73	9	of	of	ADP
gujaf-60	73	10	accounting	accounting	NOUN
gujaf-60	73	11	and	and	CCONJ
gujaf-60	73	12	finance	finance	NOUN
gujaf-60	73	13	,	,	PUNCT
gujaf-60	73	14	vol	vol	NOUN
gujaf-60	73	15	.	.	PROPN
gujaf-60	73	16	2	2	NUM
gujaf-60	73	17	,	,	PUNCT
gujaf-60	73	18	issue	issue	NOUN
gujaf-60	73	19	2	2	NUM
gujaf-60	73	20	,	,	PUNCT
gujaf-60	73	21	april	april	PROPN
gujaf-60	73	22	,	,	PUNCT
gujaf-60	73	23	2021	2021	NUM
gujaf-60	73	24	7	7	NUM
gujaf-60	73	25	rosett	rosett	NOUN
gujaf-60	73	26	,	,	PUNCT
gujaf-60	73	27	(	(	PUNCT
gujaf-60	73	28	2005	2005	NUM
gujaf-60	73	29	)	)	PUNCT
gujaf-60	73	30	,	,	PUNCT
gujaf-60	73	31	evidenced	evidence	VERB
gujaf-60	73	32	that	that	DET
gujaf-60	73	33	size	size	NOUN
gujaf-60	73	34	of	of	ADP
gujaf-60	73	35	a	a	DET
gujaf-60	73	36	firm	firm	NOUN
gujaf-60	73	37	does	do	AUX
gujaf-60	73	38	not	not	PART
gujaf-60	73	39	attract	attract	VERB
gujaf-60	73	40	earnings	earning	NOUN
gujaf-60	73	41	management	management	NOUN
gujaf-60	73	42	.	.	PUNCT
gujaf-60	74	1	tax	tax	NOUN
gujaf-60	74	2	rate	rate	NOUN
gujaf-60	74	3	(	(	PUNCT
gujaf-60	74	4	tr	tr	VERB
gujaf-60	74	5	)	)	PUNCT
gujaf-60	74	6	is	be	AUX
gujaf-60	74	7	a	a	DET
gujaf-60	74	8	specific	specific	ADJ
gujaf-60	74	9	amount	amount	NOUN
gujaf-60	74	10	deducted	deduct	VERB
gujaf-60	74	11	from	from	ADP
gujaf-60	74	12	net	net	ADJ
gujaf-60	74	13	income	income	NOUN
gujaf-60	74	14	of	of	ADP
gujaf-60	74	15	a	a	DET
gujaf-60	74	16	firm	firm	NOUN
gujaf-60	74	17	and	and	CCONJ
gujaf-60	74	18	remitted	remit	VERB
gujaf-60	74	19	to	to	ADP
gujaf-60	74	20	the	the	DET
gujaf-60	74	21	federal	federal	ADJ
gujaf-60	74	22	inland	inland	PROPN
gujaf-60	74	23	revenue	revenue	NOUN
gujaf-60	74	24	services	service	NOUN
gujaf-60	74	25	firs	fir	NOUN
gujaf-60	74	26	on	on	ADP
gujaf-60	74	27	a	a	DET
gujaf-60	74	28	preceding	precede	VERB
gujaf-60	74	29	year	year	NOUN
gujaf-60	74	30	basis	basis	NOUN
gujaf-60	74	31	.	.	PUNCT
gujaf-60	75	1	edelstein	edelstein	PROPN
gujaf-60	75	2	et	et	PROPN
gujaf-60	75	3	al	al	PROPN
gujaf-60	75	4	.	.	PROPN
gujaf-60	75	5	,	,	PUNCT
gujaf-60	75	6	(	(	PUNCT
gujaf-60	75	7	2009	2009	NUM
gujaf-60	75	8	)	)	PUNCT
gujaf-60	75	9	established	establish	VERB
gujaf-60	75	10	that	that	SCONJ
gujaf-60	75	11	tax	tax	NOUN
gujaf-60	75	12	rate	rate	NOUN
gujaf-60	75	13	influences	influence	VERB
gujaf-60	75	14	earnings	earning	NOUN
gujaf-60	75	15	management	management	NOUN
gujaf-60	75	16	by	by	ADP
gujaf-60	75	17	companies	company	NOUN
gujaf-60	75	18	manipulating	manipulate	VERB
gujaf-60	75	19	profit	profit	NOUN
gujaf-60	75	20	to	to	PART
gujaf-60	75	21	pay	pay	VERB
gujaf-60	75	22	less	less	ADJ
gujaf-60	75	23	tax	tax	NOUN
gujaf-60	75	24	.	.	PUNCT
gujaf-60	76	1	internal	internal	ADJ
gujaf-60	76	2	control	control	NOUN
gujaf-60	76	3	system	system	NOUN
gujaf-60	76	4	(	(	PUNCT
gujaf-60	76	5	ics	ics	NOUN
gujaf-60	76	6	)	)	PUNCT
gujaf-60	76	7	is	be	AUX
gujaf-60	76	8	the	the	DET
gujaf-60	76	9	responsibility	responsibility	NOUN
gujaf-60	76	10	of	of	ADP
gujaf-60	76	11	management	management	NOUN
gujaf-60	76	12	to	to	PART
gujaf-60	76	13	ensure	ensure	VERB
gujaf-60	76	14	all	all	DET
gujaf-60	76	15	governance	governance	NOUN
gujaf-60	76	16	mechanism	mechanism	NOUN
gujaf-60	76	17	,	,	PUNCT
gujaf-60	76	18	procedures	procedure	NOUN
gujaf-60	76	19	and	and	CCONJ
gujaf-60	76	20	policy	policy	NOUN
gujaf-60	76	21	are	be	AUX
gujaf-60	76	22	adequately	adequately	ADV
gujaf-60	76	23	supported	support	VERB
gujaf-60	76	24	towards	towards	ADP
gujaf-60	76	25	safeguarding	safeguard	VERB
gujaf-60	76	26	as	as	ADV
gujaf-60	76	27	far	far	ADV
gujaf-60	76	28	as	as	SCONJ
gujaf-60	76	29	practicable	practicable	ADJ
gujaf-60	76	30	the	the	DET
gujaf-60	76	31	financial	financial	ADJ
gujaf-60	76	32	and	and	CCONJ
gujaf-60	76	33	human	human	ADJ
gujaf-60	76	34	resources	resource	NOUN
gujaf-60	76	35	of	of	ADP
gujaf-60	76	36	the	the	DET
gujaf-60	76	37	company	company	NOUN
gujaf-60	76	38	in	in	ADP
gujaf-60	76	39	order	order	NOUN
gujaf-60	76	40	to	to	PART
gujaf-60	76	41	provide	provide	VERB
gujaf-60	76	42	the	the	DET
gujaf-60	76	43	reasonable	reasonable	ADJ
gujaf-60	76	44	assurance	assurance	NOUN
gujaf-60	76	45	that	that	PRON
gujaf-60	76	46	financial	financial	ADJ
gujaf-60	76	47	statements	statement	NOUN
gujaf-60	76	48	produced	produce	VERB
gujaf-60	76	49	by	by	ADP
gujaf-60	76	50	the	the	DET
gujaf-60	76	51	system	system	NOUN
gujaf-60	76	52	are	be	AUX
gujaf-60	76	53	free	free	ADJ
gujaf-60	76	54	from	from	ADP
gujaf-60	76	55	material	material	ADJ
gujaf-60	76	56	errors	error	NOUN
gujaf-60	76	57	,	,	PUNCT
gujaf-60	76	58	misstatements	misstatement	NOUN
gujaf-60	76	59	and	and	CCONJ
gujaf-60	76	60	distortions	distortion	NOUN
gujaf-60	76	61	.	.	PUNCT
gujaf-60	77	1	robust	robust	ADJ
gujaf-60	77	2	internal	internal	ADJ
gujaf-60	77	3	control	control	NOUN
gujaf-60	77	4	system	system	NOUN
gujaf-60	77	5	reduces	reduce	VERB
gujaf-60	77	6	the	the	DET
gujaf-60	77	7	cost	cost	NOUN
gujaf-60	77	8	of	of	ADP
gujaf-60	77	9	managing	manage	VERB
gujaf-60	77	10	earnings	earning	NOUN
gujaf-60	77	11	by	by	ADP
gujaf-60	77	12	directors	director	NOUN
gujaf-60	77	13	(	(	PUNCT
gujaf-60	77	14	fan	fan	PROPN
gujaf-60	77	15	,	,	PUNCT
gujaf-60	77	16	zhang	zhang	PROPN
gujaf-60	77	17	and	and	CCONJ
gujaf-60	77	18	liu	liu	PROPN
gujaf-60	77	19	,	,	PUNCT
gujaf-60	77	20	2013	2013	NUM
gujaf-60	77	21	;	;	PUNCT
gujaf-60	77	22	fang	fang	X
gujaf-60	77	23	,	,	PUNCT
gujaf-60	77	24	sun	sun	NOUN
gujaf-60	77	25	,	,	PUNCT
gujaf-60	77	26	jin	jin	NOUN
gujaf-60	77	27	;	;	PUNCT
gujaf-60	77	28	hongxing	hongxe	VERB
gujaf-60	77	29	,	,	PUNCT
gujaf-60	77	30	jin	jin	NOUN
gujaf-60	77	31	,	,	PUNCT
gujaf-60	77	32	yuna	yuna	PROPN
gujaf-60	77	33	;	;	PUNCT
gujaf-60	77	34	jia	jia	PROPN
gujaf-60	77	35	,	,	PUNCT
gujaf-60	77	36	liu	liu	PROPN
gujaf-60	77	37	,	,	PUNCT
gujaf-60	77	38	and	and	CCONJ
gujaf-60	77	39	jones	jones	PROPN
gujaf-60	77	40	,	,	PUNCT
gujaf-60	77	41	(	(	PUNCT
gujaf-60	77	42	2011	2011	NUM
gujaf-60	77	43	)	)	PUNCT
gujaf-60	77	44	.	.	PUNCT
gujaf-60	78	1	the	the	DET
gujaf-60	78	2	findings	finding	NOUN
gujaf-60	78	3	of	of	ADP
gujaf-60	78	4	jahmani	jahmani	PROPN
gujaf-60	78	5	and	and	CCONJ
gujaf-60	78	6	niranjan	niranjan	PROPN
gujaf-60	78	7	(	(	PUNCT
gujaf-60	78	8	2015	2015	NUM
gujaf-60	78	9	)	)	PUNCT
gujaf-60	78	10	;	;	PUNCT
gujaf-60	78	11	chan	chan	PROPN
gujaf-60	78	12	,	,	PUNCT
gujaf-60	78	13	farrell	farrell	PROPN
gujaf-60	78	14	and	and	CCONJ
gujaf-60	78	15	picheng	picheng	PROPN
gujaf-60	78	16	,	,	PUNCT
gujaf-60	78	17	(	(	PUNCT
gujaf-60	78	18	2008	2008	NUM
gujaf-60	78	19	)	)	PUNCT
gujaf-60	78	20	revealed	reveal	VERB
gujaf-60	78	21	that	that	SCONJ
gujaf-60	78	22	a	a	DET
gujaf-60	78	23	weak	weak	ADJ
gujaf-60	78	24	internal	internal	ADJ
gujaf-60	78	25	control	control	NOUN
gujaf-60	78	26	system	system	NOUN
gujaf-60	78	27	attracts	attract	VERB
gujaf-60	78	28	earnings	earning	NOUN
gujaf-60	78	29	management	management	NOUN
gujaf-60	78	30	and	and	CCONJ
gujaf-60	78	31	the	the	DET
gujaf-60	78	32	possibilities	possibility	NOUN
gujaf-60	78	33	of	of	ADP
gujaf-60	78	34	intentional	intentional	ADJ
gujaf-60	78	35	and	and	CCONJ
gujaf-60	78	36	unintentional	unintentional	ADJ
gujaf-60	78	37	errors	error	NOUN
gujaf-60	78	38	in	in	ADP
gujaf-60	78	39	accounting	accounting	NOUN
gujaf-60	78	40	information	information	NOUN
gujaf-60	78	41	(	(	PUNCT
gujaf-60	78	42	hagerty	hagerty	PROPN
gujaf-60	78	43	;	;	PUNCT
gujaf-60	78	44	mcdonald	mcdonald	PROPN
gujaf-60	78	45	and	and	CCONJ
gujaf-60	78	46	francis	francis	PROPN
gujaf-60	78	47	,	,	PUNCT
gujaf-60	78	48	2005	2005	NUM
gujaf-60	78	49	;	;	PUNCT
gujaf-60	78	50	ashbaughskaife	ashbaughskaife	NOUN
gujaf-60	78	51	,	,	PUNCT
gujaf-60	78	52	collins	collins	PROPN
gujaf-60	78	53	,	,	PUNCT
gujaf-60	78	54	kinney	kinney	PROPN
gujaf-60	78	55	;	;	PUNCT
gujaf-60	78	56	doyle	doyle	PROPN
gujaf-60	78	57	,	,	PUNCT
gujaf-60	78	58	ge	ge	PROPN
gujaf-60	78	59	,	,	PUNCT
gujaf-60	78	60	and	and	CCONJ
gujaf-60	78	61	mcvay	mcvay	PROPN
gujaf-60	78	62	,	,	PUNCT
gujaf-60	78	63	2007	2007	NUM
gujaf-60	78	64	)	)	PUNCT
gujaf-60	78	65	.	.	PUNCT
gujaf-60	79	1	it	it	PRON
gujaf-60	79	2	is	be	AUX
gujaf-60	79	3	imperative	imperative	ADJ
gujaf-60	79	4	to	to	PART
gujaf-60	79	5	note	note	VERB
gujaf-60	79	6	here	here	ADV
gujaf-60	79	7	that	that	SCONJ
gujaf-60	79	8	the	the	DET
gujaf-60	79	9	control	control	NOUN
gujaf-60	79	10	environment	environment	NOUN
gujaf-60	79	11	of	of	ADP
gujaf-60	79	12	the	the	DET
gujaf-60	79	13	ics	ics	NOUN
gujaf-60	79	14	houses	house	NOUN
gujaf-60	79	15	the	the	DET
gujaf-60	79	16	board	board	NOUN
gujaf-60	79	17	of	of	ADP
gujaf-60	79	18	directors	director	NOUN
gujaf-60	79	19	.	.	PUNCT
gujaf-60	80	1	studies	study	NOUN
gujaf-60	80	2	have	have	AUX
gujaf-60	80	3	shown	show	VERB
gujaf-60	80	4	that	that	SCONJ
gujaf-60	80	5	where	where	SCONJ
gujaf-60	80	6	the	the	DET
gujaf-60	80	7	board	board	NOUN
gujaf-60	80	8	is	be	AUX
gujaf-60	80	9	not	not	PART
gujaf-60	80	10	independent	independent	ADJ
gujaf-60	80	11	real	real	ADJ
gujaf-60	80	12	earnings	earning	NOUN
gujaf-60	80	13	management	management	NOUN
gujaf-60	80	14	can	can	AUX
gujaf-60	80	15	be	be	AUX
gujaf-60	80	16	practiced	practice	VERB
gujaf-60	80	17	luo	luo	PROPN
gujaf-60	80	18	and	and	CCONJ
gujaf-60	80	19	jeyraj	jeyraj	ADJ
gujaf-60	80	20	,	,	PUNCT
gujaf-60	80	21	(	(	PUNCT
gujaf-60	80	22	2019	2019	NUM
gujaf-60	80	23	)	)	PUNCT
gujaf-60	80	24	and	and	CCONJ
gujaf-60	80	25	mahboub	mahboub	PROPN
gujaf-60	80	26	,	,	PUNCT
gujaf-60	80	27	(	(	PUNCT
gujaf-60	80	28	2017	2017	NUM
gujaf-60	80	29	)	)	PUNCT
gujaf-60	80	30	.	.	PUNCT
gujaf-60	81	1	2.1	2.1	NUM
gujaf-60	81	2	empirical	empirical	ADJ
gujaf-60	81	3	review	review	NOUN
gujaf-60	81	4	2.1.1	2.1.1	NUM
gujaf-60	81	5	dividend	dividend	NOUN
gujaf-60	81	6	payout	payout	NOUN
gujaf-60	81	7	and	and	CCONJ
gujaf-60	81	8	earnings	earning	NOUN
gujaf-60	81	9	management	management	NOUN
gujaf-60	81	10	the	the	DET
gujaf-60	81	11	following	follow	VERB
gujaf-60	81	12	studies	study	NOUN
gujaf-60	81	13	srikanth	srikanth	PROPN
gujaf-60	81	14	and	and	CCONJ
gujaf-60	81	15	prasas	prasa	NOUN
gujaf-60	81	16	,	,	PUNCT
gujaf-60	81	17	2015	2015	NUM
gujaf-60	81	18	;	;	PUNCT
gujaf-60	81	19	nguyen	nguyen	NOUN
gujaf-60	81	20	and	and	CCONJ
gujaf-60	81	21	bui	bui	NOUN
gujaf-60	81	22	,	,	PUNCT
gujaf-60	81	23	2019	2019	NUM
gujaf-60	81	24	;	;	PUNCT
gujaf-60	81	25	aladwan	aladwan	NOUN
gujaf-60	81	26	,	,	PUNCT
gujaf-60	81	27	2019	2019	NUM
gujaf-60	81	28	)	)	PUNCT
gujaf-60	81	29	,	,	PUNCT
gujaf-60	81	30	had	have	VERB
gujaf-60	81	31	a	a	DET
gujaf-60	81	32	common	common	ADJ
gujaf-60	81	33	objective	objective	NOUN
gujaf-60	81	34	of	of	ADP
gujaf-60	81	35	investigating	investigate	VERB
gujaf-60	81	36	whether	whether	SCONJ
gujaf-60	81	37	dividend	dividend	NOUN
gujaf-60	81	38	payout	payout	NOUN
gujaf-60	81	39	can	can	AUX
gujaf-60	81	40	influence	influence	VERB
gujaf-60	81	41	earnings	earning	NOUN
gujaf-60	81	42	management	management	NOUN
gujaf-60	81	43	.	.	PUNCT
gujaf-60	82	1	furthermore	furthermore	ADV
gujaf-60	82	2	,	,	PUNCT
gujaf-60	82	3	these	these	DET
gujaf-60	82	4	studies	study	NOUN
gujaf-60	82	5	relied	rely	VERB
gujaf-60	82	6	on	on	ADP
gujaf-60	82	7	secondary	secondary	ADJ
gujaf-60	82	8	data	datum	NOUN
gujaf-60	82	9	and	and	CCONJ
gujaf-60	82	10	regression	regression	NOUN
gujaf-60	82	11	technique	technique	NOUN
gujaf-60	82	12	to	to	ADP
gujaf-60	82	13	evidence	evidence	NOUN
gujaf-60	82	14	that	that	SCONJ
gujaf-60	82	15	dividend	dividend	NOUN
gujaf-60	82	16	payout	payout	NOUN
gujaf-60	82	17	influences	influence	VERB
gujaf-60	82	18	earnings	earning	NOUN
gujaf-60	82	19	management	management	NOUN
gujaf-60	82	20	.	.	PUNCT
gujaf-60	83	1	srikanth	srikanth	PROPN
gujaf-60	83	2	&	&	CCONJ
gujaf-60	83	3	prasas	prasas	PROPN
gujaf-60	83	4	examined	examine	VERB
gujaf-60	83	5	142	142	NUM
gujaf-60	83	6	nonfinancial	nonfinancial	ADJ
gujaf-60	83	7	firms	firm	NOUN
gujaf-60	83	8	on	on	ADP
gujaf-60	83	9	karachi	karachi	PROPN
gujaf-60	83	10	stock	stock	PROPN
gujaf-60	83	11	exchange	exchange	PROPN
gujaf-60	83	12	for	for	ADP
gujaf-60	83	13	the	the	DET
gujaf-60	83	14	period	period	NOUN
gujaf-60	83	15	2009	2009	NUM
gujaf-60	83	16	-	-	SYM
gujaf-60	83	17	2014	2014	NUM
gujaf-60	83	18	while	while	SCONJ
gujaf-60	83	19	nguyen	nguyen	NOUN
gujaf-60	83	20	and	and	CCONJ
gujaf-60	83	21	bui	bui	PROPN
gujaf-60	83	22	had	have	VERB
gujaf-60	83	23	a	a	DET
gujaf-60	83	24	study	study	NOUN
gujaf-60	83	25	period	period	NOUN
gujaf-60	83	26	of	of	ADP
gujaf-60	83	27	2010	2010	NUM
gujaf-60	83	28	-	-	SYM
gujaf-60	83	29	2016	2016	NUM
gujaf-60	83	30	to	to	PART
gujaf-60	83	31	examine	examine	VERB
gujaf-60	83	32	390	390	NUM
gujaf-60	83	33	vietnam	vietnam	PROPN
gujaf-60	83	34	companies	company	NOUN
gujaf-60	83	35	and	and	CCONJ
gujaf-60	83	36	aladwan	aladwan	PROPN
gujaf-60	83	37	examined	examine	VERB
gujaf-60	83	38	15	15	NUM
gujaf-60	83	39	jordan	jordan	PROPN
gujaf-60	83	40	companies	company	NOUN
gujaf-60	83	41	for	for	ADP
gujaf-60	83	42	the	the	DET
gujaf-60	83	43	period	period	NOUN
gujaf-60	83	44	2008	2008	NUM
gujaf-60	83	45	-	-	SYM
gujaf-60	83	46	2015	2015	NUM
gujaf-60	83	47	.	.	PUNCT
gujaf-60	84	1	the	the	DET
gujaf-60	84	2	current	current	ADJ
gujaf-60	84	3	study	study	NOUN
gujaf-60	84	4	differs	differ	VERB
gujaf-60	84	5	from	from	ADP
gujaf-60	84	6	these	these	DET
gujaf-60	84	7	studies	study	NOUN
gujaf-60	84	8	by	by	ADP
gujaf-60	84	9	examining	examine	VERB
gujaf-60	84	10	listed	list	VERB
gujaf-60	84	11	deposit	deposit	NOUN
gujaf-60	84	12	money	money	NOUN
gujaf-60	84	13	banks	bank	NOUN
gujaf-60	84	14	for	for	ADP
gujaf-60	84	15	the	the	DET
gujaf-60	84	16	period	period	NOUN
gujaf-60	84	17	20102019	20102019	NUM
gujaf-60	84	18	.	.	PUNCT
gujaf-60	85	1	hence	hence	ADV
gujaf-60	85	2	,	,	PUNCT
gujaf-60	85	3	this	this	DET
gujaf-60	85	4	study	study	NOUN
gujaf-60	85	5	hypothesized	hypothesize	VERB
gujaf-60	85	6	that	that	SCONJ
gujaf-60	85	7	:	:	PUNCT
gujaf-60	85	8	gusau	gusau	ADJ
gujaf-60	85	9	journal	journal	NOUN
gujaf-60	85	10	of	of	ADP
gujaf-60	85	11	accounting	accounting	NOUN
gujaf-60	85	12	and	and	CCONJ
gujaf-60	85	13	finance	finance	NOUN
gujaf-60	85	14	,	,	PUNCT
gujaf-60	85	15	vol	vol	NOUN
gujaf-60	85	16	.	.	PROPN
gujaf-60	85	17	2	2	NUM
gujaf-60	85	18	,	,	PUNCT
gujaf-60	85	19	issue	issue	NOUN
gujaf-60	85	20	2	2	NUM
gujaf-60	85	21	,	,	PUNCT
gujaf-60	85	22	april	april	PROPN
gujaf-60	85	23	,	,	PUNCT
gujaf-60	85	24	2021	2021	NUM
gujaf-60	85	25	8	8	NUM
gujaf-60	85	26	h1	h1	NOUN
gujaf-60	85	27	:	:	PUNCT
gujaf-60	85	28	dividend	dividend	NOUN
gujaf-60	85	29	payout	payout	NOUN
gujaf-60	85	30	relates	relate	VERB
gujaf-60	85	31	significantly	significantly	ADV
gujaf-60	85	32	to	to	ADP
gujaf-60	85	33	earnings	earning	NOUN
gujaf-60	85	34	management	management	NOUN
gujaf-60	85	35	of	of	ADP
gujaf-60	85	36	listed	list	VERB
gujaf-60	85	37	deposit	deposit	NOUN
gujaf-60	85	38	money	money	NOUN
gujaf-60	85	39	banks	bank	NOUN
gujaf-60	85	40	in	in	ADP
gujaf-60	85	41	nigerian	nigerian	PROPN
gujaf-60	85	42	.	.	PUNCT
gujaf-60	86	1	2.1.2	2.1.2	NUM
gujaf-60	86	2	profitability	profitability	NOUN
gujaf-60	86	3	and	and	CCONJ
gujaf-60	86	4	earnings	earning	NOUN
gujaf-60	86	5	management	management	NOUN
gujaf-60	86	6	studies	study	NOUN
gujaf-60	86	7	of	of	ADP
gujaf-60	86	8	arif	arif	PROPN
gujaf-60	86	9	and	and	CCONJ
gujaf-60	86	10	akbar	akbar	NOUN
gujaf-60	86	11	,	,	PUNCT
gujaf-60	86	12	2013	2013	NUM
gujaf-60	86	13	;	;	PUNCT
gujaf-60	86	14	pandey	pandey	PROPN
gujaf-60	86	15	and	and	CCONJ
gujaf-60	86	16	mansuri	mansuri	PROPN
gujaf-60	86	17	,	,	PUNCT
gujaf-60	86	18	2017	2017	NUM
gujaf-60	86	19	;	;	PUNCT
gujaf-60	86	20	lin	lin	PROPN
gujaf-60	86	21	,	,	PUNCT
gujaf-60	86	22	thaker	thaker	NOUN
gujaf-60	86	23	and	and	CCONJ
gujaf-60	86	24	khaliq	khaliq	ADJ
gujaf-60	86	25	,	,	PUNCT
gujaf-60	86	26	2018	2018	NUM
gujaf-60	86	27	established	establish	VERB
gujaf-60	86	28	that	that	DET
gujaf-60	86	29	profitability	profitability	NOUN
gujaf-60	86	30	can	can	AUX
gujaf-60	86	31	predict	predict	VERB
gujaf-60	86	32	earnings	earning	NOUN
gujaf-60	86	33	management	management	NOUN
gujaf-60	86	34	.	.	PUNCT
gujaf-60	87	1	these	these	DET
gujaf-60	87	2	studies	study	NOUN
gujaf-60	87	3	employed	employ	VERB
gujaf-60	87	4	quantitative	quantitative	ADJ
gujaf-60	87	5	data	datum	NOUN
gujaf-60	87	6	and	and	CCONJ
gujaf-60	87	7	used	use	VERB
gujaf-60	87	8	regression	regression	NOUN
gujaf-60	87	9	technique	technique	NOUN
gujaf-60	87	10	to	to	PART
gujaf-60	87	11	document	document	VERB
gujaf-60	87	12	their	their	PRON
gujaf-60	87	13	findings	finding	NOUN
gujaf-60	87	14	.	.	PUNCT
gujaf-60	88	1	while	while	SCONJ
gujaf-60	88	2	arif	arif	PROPN
gujaf-60	88	3	and	and	CCONJ
gujaf-60	88	4	akbar	akbar	PROPN
gujaf-60	88	5	studied	study	VERB
gujaf-60	88	6	174	174	NUM
gujaf-60	88	7	nonfinancial	nonfinancial	ADJ
gujaf-60	88	8	companies	company	NOUN
gujaf-60	88	9	on	on	ADP
gujaf-60	88	10	the	the	DET
gujaf-60	88	11	karachi	karachi	PROPN
gujaf-60	88	12	stock	stock	PROPN
gujaf-60	88	13	exchange	exchange	PROPN
gujaf-60	88	14	for	for	ADP
gujaf-60	88	15	the	the	DET
gujaf-60	88	16	period	period	NOUN
gujaf-60	88	17	2005	2005	NUM
gujaf-60	88	18	-	-	SYM
gujaf-60	88	19	2010	2010	NUM
gujaf-60	88	20	,	,	PUNCT
gujaf-60	88	21	pandey	pandey	PROPN
gujaf-60	88	22	and	and	CCONJ
gujaf-60	88	23	mansuri	mansuri	PROPN
gujaf-60	88	24	examine	examine	VERB
gujaf-60	88	25	12	12	NUM
gujaf-60	88	26	listed	list	VERB
gujaf-60	88	27	indian	indian	ADJ
gujaf-60	88	28	companies	company	NOUN
gujaf-60	88	29	for	for	ADP
gujaf-60	88	30	the	the	DET
gujaf-60	88	31	period	period	NOUN
gujaf-60	88	32	2003	2003	NUM
gujaf-60	88	33	-	-	SYM
gujaf-60	88	34	2012	2012	NUM
gujaf-60	88	35	and	and	CCONJ
gujaf-60	88	36	lin	lin	PROPN
gujaf-60	88	37	,	,	PUNCT
gujaf-60	88	38	thaker	thaker	NOUN
gujaf-60	88	39	and	and	CCONJ
gujaf-60	88	40	khaliq	khaliq	ADV
gujaf-60	88	41	sampled	sample	VERB
gujaf-60	88	42	30	30	NUM
gujaf-60	88	43	listed	list	VERB
gujaf-60	88	44	property	property	NOUN
gujaf-60	88	45	companies	company	NOUN
gujaf-60	88	46	in	in	ADP
gujaf-60	88	47	malysia	malysia	NOUN
gujaf-60	88	48	for	for	ADP
gujaf-60	88	49	the	the	DET
gujaf-60	88	50	period	period	NOUN
gujaf-60	88	51	2010	2010	NUM
gujaf-60	88	52	-	-	SYM
gujaf-60	88	53	2016	2016	NUM
gujaf-60	88	54	.	.	PUNCT
gujaf-60	89	1	this	this	DET
gujaf-60	89	2	study	study	NOUN
gujaf-60	89	3	also	also	ADV
gujaf-60	89	4	uses	use	VERB
gujaf-60	89	5	quantitative	quantitative	ADJ
gujaf-60	89	6	data	datum	NOUN
gujaf-60	89	7	to	to	PART
gujaf-60	89	8	establish	establish	VERB
gujaf-60	89	9	findings	finding	NOUN
gujaf-60	89	10	from	from	ADP
gujaf-60	89	11	the	the	DET
gujaf-60	89	12	perspective	perspective	NOUN
gujaf-60	89	13	nigerian	nigerian	PROPN
gujaf-60	89	14	listed	list	VERB
gujaf-60	89	15	deposit	deposit	NOUN
gujaf-60	89	16	money	money	NOUN
gujaf-60	89	17	banks	bank	NOUN
gujaf-60	89	18	.	.	PUNCT
gujaf-60	90	1	therefore	therefore	ADV
gujaf-60	90	2	,	,	PUNCT
gujaf-60	90	3	this	this	DET
gujaf-60	90	4	research	research	NOUN
gujaf-60	90	5	hypothesized	hypothesize	VERB
gujaf-60	90	6	that	that	SCONJ
gujaf-60	90	7	:	:	PUNCT
gujaf-60	90	8	h2	h2	NOUN
gujaf-60	90	9	:	:	PUNCT
gujaf-60	90	10	profitability	profitability	NOUN
gujaf-60	90	11	relates	relate	VERB
gujaf-60	90	12	significantly	significantly	ADV
gujaf-60	90	13	to	to	ADP
gujaf-60	90	14	earnings	earning	NOUN
gujaf-60	90	15	management	management	NOUN
gujaf-60	90	16	of	of	ADP
gujaf-60	90	17	listed	list	VERB
gujaf-60	90	18	deposit	deposit	NOUN
gujaf-60	90	19	money	money	NOUN
gujaf-60	90	20	banks	bank	NOUN
gujaf-60	90	21	in	in	ADP
gujaf-60	90	22	nigerian	nigerian	PROPN
gujaf-60	90	23	.	.	PUNCT
gujaf-60	91	1	2.1.3	2.1.3	NUM
gujaf-60	91	2	firm	firm	ADJ
gujaf-60	91	3	size	size	NOUN
gujaf-60	91	4	and	and	CCONJ
gujaf-60	91	5	earnings	earning	NOUN
gujaf-60	91	6	management	management	NOUN
gujaf-60	91	7	studies	study	NOUN
gujaf-60	91	8	of	of	ADP
gujaf-60	91	9	kothari	kothari	PROPN
gujaf-60	91	10	,	,	PUNCT
gujaf-60	91	11	leon	leon	PROPN
gujaf-60	91	12	and	and	CCONJ
gujaf-60	91	13	wasley	wasley	PROPN
gujaf-60	91	14	,	,	PUNCT
gujaf-60	91	15	(	(	PUNCT
gujaf-60	91	16	2005	2005	NUM
gujaf-60	91	17	)	)	PUNCT
gujaf-60	91	18	settled	settle	VERB
gujaf-60	91	19	for	for	ADP
gujaf-60	91	20	a	a	DET
gujaf-60	91	21	552	552	NUM
gujaf-60	91	22	,	,	PUNCT
gujaf-60	91	23	521	521	NUM
gujaf-60	91	24	firm	firm	ADJ
gujaf-60	91	25	year	year	NOUN
gujaf-60	91	26	observation	observation	NOUN
gujaf-60	91	27	from	from	ADP
gujaf-60	91	28	financial	financial	ADJ
gujaf-60	91	29	reports	report	NOUN
gujaf-60	91	30	of	of	ADP
gujaf-60	91	31	companies	company	NOUN
gujaf-60	91	32	for	for	ADP
gujaf-60	91	33	the	the	DET
gujaf-60	91	34	period	period	NOUN
gujaf-60	91	35	1959	1959	NUM
gujaf-60	91	36	-	-	SYM
gujaf-60	91	37	1998	1998	NUM
gujaf-60	91	38	,	,	PUNCT
gujaf-60	91	39	aini	aini	NOUN
gujaf-60	91	40	,	,	PUNCT
gujaf-60	91	41	takiah	takiah	PROPN
gujaf-60	91	42	,	,	PUNCT
gujaf-60	91	43	pourjalali	pourjalali	VERB
gujaf-60	91	44	,	,	PUNCT
gujaf-60	91	45	&	&	CCONJ
gujaf-60	91	46	teruya	teruya	NOUN
gujaf-60	91	47	,	,	PUNCT
gujaf-60	91	48	(	(	PUNCT
gujaf-60	91	49	2006	2006	NUM
gujaf-60	91	50	)	)	PUNCT
gujaf-60	91	51	examined	examine	VERB
gujaf-60	91	52	companies	company	NOUN
gujaf-60	91	53	on	on	ADP
gujaf-60	91	54	kuala	kuala	PROPN
gujaf-60	91	55	lumpur	lumpur	PROPN
gujaf-60	91	56	stock	stock	PROPN
gujaf-60	91	57	exchange	exchange	PROPN
gujaf-60	91	58	for	for	ADP
gujaf-60	91	59	the	the	DET
gujaf-60	91	60	period	period	NOUN
gujaf-60	91	61	1995	1995	NUM
gujaf-60	91	62	-	-	SYM
gujaf-60	91	63	1999	1999	NUM
gujaf-60	91	64	and	and	CCONJ
gujaf-60	91	65	jahmani	jahmani	PROPN
gujaf-60	91	66	and	and	CCONJ
gujaf-60	91	67	niranjan	niranjan	PROPN
gujaf-60	91	68	,	,	PUNCT
gujaf-60	91	69	(	(	PUNCT
gujaf-60	91	70	2015	2015	NUM
gujaf-60	91	71	)	)	PUNCT
gujaf-60	91	72	researched	research	VERB
gujaf-60	91	73	180	180	NUM
gujaf-60	91	74	listed	list	VERB
gujaf-60	91	75	us	us	PROPN
gujaf-60	91	76	firms	firm	NOUN
gujaf-60	91	77	for	for	ADP
gujaf-60	91	78	the	the	DET
gujaf-60	91	79	period	period	NOUN
gujaf-60	91	80	2012	2012	NUM
gujaf-60	91	81	-	-	SYM
gujaf-60	91	82	2014	2014	NUM
gujaf-60	91	83	,	,	PUNCT
gujaf-60	91	84	while	while	SCONJ
gujaf-60	91	85	mohammad	mohammad	PROPN
gujaf-60	91	86	,	,	PUNCT
gujaf-60	91	87	wasiuzzaman	wasiuzzaman	PROPN
gujaf-60	91	88	,	,	PUNCT
gujaf-60	91	89	morsali	morsali	VERB
gujaf-60	91	90	,	,	PUNCT
gujaf-60	91	91	&	&	CCONJ
gujaf-60	91	92	mzaini	mzaini	PROPN
gujaf-60	91	93	,	,	PUNCT
gujaf-60	91	94	(	(	PUNCT
gujaf-60	91	95	2018	2018	NUM
gujaf-60	91	96	)	)	PUNCT
gujaf-60	91	97	studied	study	VERB
gujaf-60	91	98	350	350	NUM
gujaf-60	91	99	firms	firm	NOUN
gujaf-60	91	100	in	in	ADP
gujaf-60	91	101	malaysia	malaysia	PROPN
gujaf-60	91	102	for	for	ADP
gujaf-60	91	103	a	a	DET
gujaf-60	91	104	period	period	NOUN
gujaf-60	91	105	of	of	ADP
gujaf-60	91	106	2008	2008	NUM
gujaf-60	91	107	-	-	SYM
gujaf-60	91	108	2009	2009	NUM
gujaf-60	91	109	.	.	PUNCT
gujaf-60	92	1	these	these	DET
gujaf-60	92	2	studies	study	NOUN
gujaf-60	92	3	had	have	VERB
gujaf-60	92	4	a	a	DET
gujaf-60	92	5	common	common	ADJ
gujaf-60	92	6	objective	objective	NOUN
gujaf-60	92	7	of	of	ADP
gujaf-60	92	8	determining	determine	VERB
gujaf-60	92	9	whether	whether	SCONJ
gujaf-60	92	10	the	the	DET
gujaf-60	92	11	size	size	NOUN
gujaf-60	92	12	of	of	ADP
gujaf-60	92	13	a	a	DET
gujaf-60	92	14	firm	firm	NOUN
gujaf-60	92	15	explains	explain	VERB
gujaf-60	92	16	earnings	earning	NOUN
gujaf-60	92	17	management	management	NOUN
gujaf-60	92	18	and	and	CCONJ
gujaf-60	92	19	so	so	ADV
gujaf-60	92	20	they	they	PRON
gujaf-60	92	21	based	base	VERB
gujaf-60	92	22	their	their	PRON
gujaf-60	92	23	epistemological	epistemological	ADJ
gujaf-60	92	24	position	position	NOUN
gujaf-60	92	25	on	on	ADP
gujaf-60	92	26	post	post	NOUN
gujaf-60	92	27	positivism	positivism	NOUN
gujaf-60	92	28	paradigm	paradigm	NOUN
gujaf-60	92	29	that	that	PRON
gujaf-60	92	30	is	be	AUX
gujaf-60	92	31	quantitative	quantitative	ADJ
gujaf-60	92	32	data	datum	NOUN
gujaf-60	92	33	base	base	NOUN
gujaf-60	92	34	.	.	PUNCT
gujaf-60	93	1	they	they	PRON
gujaf-60	93	2	used	use	VERB
gujaf-60	93	3	regression	regression	NOUN
gujaf-60	93	4	as	as	ADP
gujaf-60	93	5	the	the	DET
gujaf-60	93	6	technique	technique	NOUN
gujaf-60	93	7	of	of	ADP
gujaf-60	93	8	analysis	analysis	NOUN
gujaf-60	93	9	to	to	ADP
gujaf-60	93	10	present	present	ADJ
gujaf-60	93	11	findings	finding	NOUN
gujaf-60	93	12	that	that	PRON
gujaf-60	93	13	revealed	reveal	VERB
gujaf-60	93	14	firm	firm	ADJ
gujaf-60	93	15	size	size	NOUN
gujaf-60	93	16	influences	influence	VERB
gujaf-60	93	17	earnings	earning	NOUN
gujaf-60	93	18	management	management	NOUN
gujaf-60	93	19	.	.	PUNCT
gujaf-60	94	1	thus	thus	ADV
gujaf-60	94	2	,	,	PUNCT
gujaf-60	94	3	this	this	DET
gujaf-60	94	4	study	study	NOUN
gujaf-60	94	5	hypothesized	hypothesize	VERB
gujaf-60	94	6	that	that	SCONJ
gujaf-60	94	7	:	:	PUNCT
gujaf-60	94	8	h3	h3	NOUN
gujaf-60	94	9	:	:	PUNCT
gujaf-60	94	10	firm	firm	ADJ
gujaf-60	94	11	size	size	NOUN
gujaf-60	94	12	relates	relate	VERB
gujaf-60	94	13	significantly	significantly	ADV
gujaf-60	94	14	to	to	ADP
gujaf-60	94	15	earnings	earning	NOUN
gujaf-60	94	16	management	management	NOUN
gujaf-60	94	17	of	of	ADP
gujaf-60	94	18	listed	list	VERB
gujaf-60	94	19	deposit	deposit	NOUN
gujaf-60	94	20	money	money	NOUN
gujaf-60	94	21	banks	bank	NOUN
gujaf-60	94	22	in	in	ADP
gujaf-60	94	23	nigerian	nigerian	PROPN
gujaf-60	94	24	.	.	PUNCT
gujaf-60	95	1	2.1.4	2.1.4	NUM
gujaf-60	95	2	tax	tax	NOUN
gujaf-60	95	3	rate	rate	NOUN
gujaf-60	95	4	and	and	CCONJ
gujaf-60	95	5	earnings	earning	NOUN
gujaf-60	95	6	management	management	NOUN
gujaf-60	95	7	to	to	PART
gujaf-60	95	8	establish	establish	VERB
gujaf-60	95	9	whether	whether	SCONJ
gujaf-60	95	10	tax	tax	NOUN
gujaf-60	95	11	rate	rate	NOUN
gujaf-60	95	12	can	can	AUX
gujaf-60	95	13	explain	explain	VERB
gujaf-60	95	14	earnings	earning	NOUN
gujaf-60	95	15	management	management	NOUN
gujaf-60	95	16	arif	arif	PROPN
gujaf-60	95	17	and	and	CCONJ
gujaf-60	95	18	akbar	akbar	NOUN
gujaf-60	95	19	,	,	PUNCT
gujaf-60	95	20	(	(	PUNCT
gujaf-60	95	21	2013	2013	NUM
gujaf-60	95	22	)	)	PUNCT
gujaf-60	95	23	examined	examine	VERB
gujaf-60	95	24	174	174	NUM
gujaf-60	95	25	nonfinancial	nonfinancial	ADJ
gujaf-60	95	26	firms	firm	NOUN
gujaf-60	95	27	in	in	ADP
gujaf-60	95	28	pakistan	pakistan	PROPN
gujaf-60	95	29	for	for	ADP
gujaf-60	95	30	the	the	DET
gujaf-60	95	31	period	period	NOUN
gujaf-60	95	32	of	of	ADP
gujaf-60	95	33	2005	2005	NUM
gujaf-60	95	34	-	-	SYM
gujaf-60	95	35	2010	2010	NUM
gujaf-60	95	36	.	.	PUNCT
gujaf-60	96	1	the	the	DET
gujaf-60	96	2	authors	author	NOUN
gujaf-60	96	3	extracted	extract	VERB
gujaf-60	96	4	accounting	accounting	NOUN
gujaf-60	96	5	information	information	NOUN
gujaf-60	96	6	from	from	ADP
gujaf-60	96	7	the	the	DET
gujaf-60	96	8	financial	financial	ADJ
gujaf-60	96	9	statements	statement	NOUN
gujaf-60	96	10	of	of	ADP
gujaf-60	96	11	gusau	gusau	ADJ
gujaf-60	96	12	journal	journal	NOUN
gujaf-60	96	13	of	of	ADP
gujaf-60	96	14	accounting	accounting	NOUN
gujaf-60	96	15	and	and	CCONJ
gujaf-60	96	16	finance	finance	NOUN
gujaf-60	96	17	,	,	PUNCT
gujaf-60	96	18	vol	vol	NOUN
gujaf-60	96	19	.	.	PROPN
gujaf-60	96	20	2	2	NUM
gujaf-60	96	21	,	,	PUNCT
gujaf-60	96	22	issue	issue	NOUN
gujaf-60	96	23	2	2	NUM
gujaf-60	96	24	,	,	PUNCT
gujaf-60	96	25	april	april	PROPN
gujaf-60	96	26	,	,	PUNCT
gujaf-60	96	27	2021	2021	NUM
gujaf-60	96	28	9	9	NUM
gujaf-60	96	29	these	these	DET
gujaf-60	96	30	companies	company	NOUN
gujaf-60	96	31	and	and	CCONJ
gujaf-60	96	32	used	use	VERB
gujaf-60	96	33	regression	regression	NOUN
gujaf-60	96	34	as	as	ADP
gujaf-60	96	35	the	the	DET
gujaf-60	96	36	technique	technique	NOUN
gujaf-60	96	37	of	of	ADP
gujaf-60	96	38	analysis	analysis	NOUN
gujaf-60	96	39	to	to	ADP
gujaf-60	96	40	evidence	evidence	NOUN
gujaf-60	96	41	that	that	SCONJ
gujaf-60	96	42	tax	tax	NOUN
gujaf-60	96	43	rate	rate	NOUN
gujaf-60	96	44	influence	influence	NOUN
gujaf-60	96	45	earnings	earning	NOUN
gujaf-60	96	46	management	management	NOUN
gujaf-60	96	47	.	.	PUNCT
gujaf-60	97	1	the	the	DET
gujaf-60	97	2	current	current	ADJ
gujaf-60	97	3	study	study	NOUN
gujaf-60	97	4	used	use	VERB
gujaf-60	97	5	a	a	DET
gujaf-60	97	6	study	study	NOUN
gujaf-60	97	7	period	period	NOUN
gujaf-60	97	8	of	of	ADP
gujaf-60	97	9	2010	2010	NUM
gujaf-60	97	10	-2019	-2019	PUNCT
gujaf-60	97	11	to	to	PART
gujaf-60	97	12	examine	examine	VERB
gujaf-60	97	13	listed	list	VERB
gujaf-60	97	14	deposit	deposit	NOUN
gujaf-60	97	15	banks	bank	NOUN
gujaf-60	97	16	in	in	ADP
gujaf-60	97	17	nigeria	nigeria	PROPN
gujaf-60	97	18	.	.	PUNCT
gujaf-60	98	1	hence	hence	ADV
gujaf-60	98	2	,	,	PUNCT
gujaf-60	98	3	this	this	DET
gujaf-60	98	4	research	research	NOUN
gujaf-60	98	5	hypothesized	hypothesize	VERB
gujaf-60	98	6	that	that	SCONJ
gujaf-60	98	7	:	:	PUNCT
gujaf-60	98	8	h4	h4	NOUN
gujaf-60	98	9	:	:	PUNCT
gujaf-60	98	10	tax	tax	NOUN
gujaf-60	98	11	rate	rate	NOUN
gujaf-60	98	12	relates	relate	VERB
gujaf-60	98	13	significantly	significantly	ADV
gujaf-60	98	14	to	to	ADP
gujaf-60	98	15	earnings	earning	NOUN
gujaf-60	98	16	management	management	NOUN
gujaf-60	98	17	of	of	ADP
gujaf-60	98	18	listed	list	VERB
gujaf-60	98	19	deposit	deposit	NOUN
gujaf-60	98	20	money	money	NOUN
gujaf-60	98	21	banks	bank	NOUN
gujaf-60	98	22	in	in	ADP
gujaf-60	98	23	nigerian	nigerian	PROPN
gujaf-60	98	24	.	.	PUNCT
gujaf-60	99	1	2.1.5	2.1.5	NUM
gujaf-60	99	2	internal	internal	ADJ
gujaf-60	99	3	control	control	NOUN
gujaf-60	99	4	system	system	NOUN
gujaf-60	99	5	and	and	CCONJ
gujaf-60	99	6	earnings	earning	NOUN
gujaf-60	99	7	management	management	NOUN
gujaf-60	99	8	the	the	DET
gujaf-60	99	9	study	study	NOUN
gujaf-60	99	10	of	of	ADP
gujaf-60	99	11	chen	chen	PROPN
gujaf-60	99	12	,	,	PUNCT
gujaf-60	99	13	(	(	PUNCT
gujaf-60	99	14	2016	2016	NUM
gujaf-60	99	15	)	)	PUNCT
gujaf-60	99	16	investigated	investigate	VERB
gujaf-60	99	17	whether	whether	SCONJ
gujaf-60	99	18	internal	internal	ADJ
gujaf-60	99	19	control	control	NOUN
gujaf-60	99	20	system	system	NOUN
gujaf-60	99	21	can	can	AUX
gujaf-60	99	22	constrain	constrain	VERB
gujaf-60	99	23	earnings	earning	NOUN
gujaf-60	99	24	management	management	NOUN
gujaf-60	99	25	by	by	ADP
gujaf-60	99	26	depending	depend	VERB
gujaf-60	99	27	on	on	ADP
gujaf-60	99	28	a	a	DET
gujaf-60	99	29	4116	4116	NUM
gujaf-60	99	30	firm	firm	ADJ
gujaf-60	99	31	year	year	NOUN
gujaf-60	99	32	observations	observation	NOUN
gujaf-60	99	33	.	.	PUNCT
gujaf-60	100	1	data	datum	NOUN
gujaf-60	100	2	were	be	AUX
gujaf-60	100	3	extracted	extract	VERB
gujaf-60	100	4	from	from	ADP
gujaf-60	100	5	the	the	DET
gujaf-60	100	6	financial	financial	ADJ
gujaf-60	100	7	statements	statement	NOUN
gujaf-60	100	8	of	of	ADP
gujaf-60	100	9	listed	list	VERB
gujaf-60	100	10	companies	company	NOUN
gujaf-60	100	11	on	on	ADP
gujaf-60	100	12	china	china	PROPN
gujaf-60	100	13	stock	stock	PROPN
gujaf-60	100	14	exchange	exchange	PROPN
gujaf-60	100	15	for	for	ADP
gujaf-60	100	16	the	the	DET
gujaf-60	100	17	period	period	NOUN
gujaf-60	100	18	2010	2010	NUM
gujaf-60	100	19	-	-	SYM
gujaf-60	100	20	2013	2013	NUM
gujaf-60	100	21	and	and	CCONJ
gujaf-60	100	22	regression	regression	NOUN
gujaf-60	100	23	was	be	AUX
gujaf-60	100	24	relied	rely	VERB
gujaf-60	100	25	upon	upon	SCONJ
gujaf-60	100	26	as	as	ADP
gujaf-60	100	27	a	a	DET
gujaf-60	100	28	technique	technique	NOUN
gujaf-60	100	29	of	of	ADP
gujaf-60	100	30	analysis	analysis	NOUN
gujaf-60	100	31	.	.	PUNCT
gujaf-60	101	1	findings	finding	NOUN
gujaf-60	101	2	revealed	reveal	VERB
gujaf-60	101	3	that	that	SCONJ
gujaf-60	101	4	a	a	DET
gujaf-60	101	5	robust	robust	ADJ
gujaf-60	101	6	internal	internal	ADJ
gujaf-60	101	7	control	control	NOUN
gujaf-60	101	8	system	system	NOUN
gujaf-60	101	9	influenced	influence	VERB
gujaf-60	101	10	earnings	earning	NOUN
gujaf-60	101	11	quality	quality	NOUN
gujaf-60	101	12	by	by	ADP
gujaf-60	101	13	constraining	constrain	VERB
gujaf-60	101	14	earning	earn	VERB
gujaf-60	101	15	management	management	NOUN
gujaf-60	101	16	.	.	PUNCT
gujaf-60	102	1	the	the	DET
gujaf-60	102	2	current	current	ADJ
gujaf-60	102	3	study	study	NOUN
gujaf-60	102	4	presents	present	VERB
gujaf-60	102	5	similar	similar	ADJ
gujaf-60	102	6	findings	finding	NOUN
gujaf-60	102	7	using	use	VERB
gujaf-60	102	8	listed	list	VERB
gujaf-60	102	9	deposit	deposit	NOUN
gujaf-60	102	10	money	money	NOUN
gujaf-60	102	11	banks	bank	NOUN
gujaf-60	102	12	in	in	ADP
gujaf-60	102	13	nigeria	nigeria	PROPN
gujaf-60	102	14	for	for	ADP
gujaf-60	102	15	the	the	DET
gujaf-60	102	16	period	period	NOUN
gujaf-60	102	17	2010	2010	NUM
gujaf-60	102	18	-	-	SYM
gujaf-60	102	19	2019	2019	NUM
gujaf-60	102	20	.	.	PUNCT
gujaf-60	103	1	thus	thus	ADV
gujaf-60	103	2	,	,	PUNCT
gujaf-60	103	3	this	this	DET
gujaf-60	103	4	study	study	NOUN
gujaf-60	103	5	hypothesized	hypothesize	VERB
gujaf-60	103	6	that	that	SCONJ
gujaf-60	103	7	:	:	PUNCT
gujaf-60	103	8	h5	h5	PROPN
gujaf-60	103	9	:	:	PUNCT
gujaf-60	103	10	internal	internal	ADJ
gujaf-60	103	11	control	control	NOUN
gujaf-60	103	12	system	system	NOUN
gujaf-60	103	13	relates	relate	VERB
gujaf-60	103	14	significantly	significantly	ADV
gujaf-60	103	15	to	to	ADP
gujaf-60	103	16	earnings	earning	NOUN
gujaf-60	103	17	management	management	NOUN
gujaf-60	103	18	of	of	ADP
gujaf-60	103	19	listed	list	VERB
gujaf-60	103	20	deposit	deposit	NOUN
gujaf-60	103	21	money	money	NOUN
gujaf-60	103	22	banks	bank	NOUN
gujaf-60	103	23	in	in	ADP
gujaf-60	103	24	nigerian	nigerian	PROPN
gujaf-60	103	25	.	.	PUNCT
gujaf-60	104	1	this	this	DET
gujaf-60	104	2	study	study	NOUN
gujaf-60	104	3	is	be	AUX
gujaf-60	104	4	underpinned	underpin	VERB
gujaf-60	104	5	by	by	ADP
gujaf-60	104	6	the	the	DET
gujaf-60	104	7	dividend	dividend	NOUN
gujaf-60	104	8	signaling	signal	VERB
gujaf-60	104	9	theory	theory	NOUN
gujaf-60	104	10	(	(	PUNCT
gujaf-60	104	11	bernheim	bernheim	PROPN
gujaf-60	104	12	and	and	CCONJ
gujaf-60	104	13	wantz	wantz	PROPN
gujaf-60	104	14	,	,	PUNCT
gujaf-60	104	15	1995	1995	NUM
gujaf-60	104	16	)	)	PUNCT
gujaf-60	104	17	the	the	DET
gujaf-60	104	18	theory	theory	NOUN
gujaf-60	104	19	is	be	AUX
gujaf-60	104	20	an	an	DET
gujaf-60	104	21	offshoot	offshoot	NOUN
gujaf-60	104	22	of	of	ADP
gujaf-60	104	23	ross	ross	PROPN
gujaf-60	104	24	,	,	PUNCT
gujaf-60	104	25	(	(	PUNCT
gujaf-60	104	26	1977	1977	NUM
gujaf-60	104	27	)	)	PUNCT
gujaf-60	104	28	signal	signal	NOUN
gujaf-60	104	29	theory	theory	NOUN
gujaf-60	104	30	.	.	PUNCT
gujaf-60	105	1	from	from	ADP
gujaf-60	105	2	accounting	accounting	NOUN
gujaf-60	105	3	perspective	perspective	NOUN
gujaf-60	105	4	,	,	PUNCT
gujaf-60	105	5	ross	ross	PROPN
gujaf-60	105	6	theory	theory	NOUN
gujaf-60	105	7	implies	imply	VERB
gujaf-60	105	8	that	that	SCONJ
gujaf-60	105	9	information	information	NOUN
gujaf-60	105	10	asymmetry	asymmetry	NOUN
gujaf-60	105	11	is	be	AUX
gujaf-60	105	12	the	the	DET
gujaf-60	105	13	basis	basis	NOUN
gujaf-60	105	14	for	for	ADP
gujaf-60	105	15	financial	financial	ADJ
gujaf-60	105	16	decisions	decision	NOUN
gujaf-60	105	17	signaled	signal	VERB
gujaf-60	105	18	to	to	ADP
gujaf-60	105	19	stakeholders	stakeholder	NOUN
gujaf-60	105	20	particularly	particularly	ADV
gujaf-60	105	21	investors	investor	NOUN
gujaf-60	105	22	.	.	PUNCT
gujaf-60	106	1	from	from	ADP
gujaf-60	106	2	the	the	DET
gujaf-60	106	3	finance	finance	NOUN
gujaf-60	106	4	perspective	perspective	NOUN
gujaf-60	106	5	,	,	PUNCT
gujaf-60	106	6	the	the	DET
gujaf-60	106	7	theory	theory	NOUN
gujaf-60	106	8	shows	show	VERB
gujaf-60	106	9	that	that	DET
gujaf-60	106	10	increase	increase	NOUN
gujaf-60	106	11	in	in	ADP
gujaf-60	106	12	dividend	dividend	NOUN
gujaf-60	106	13	payout	payout	NOUN
gujaf-60	106	14	signals	signal	VERB
gujaf-60	106	15	financial	financial	ADJ
gujaf-60	106	16	prospects	prospect	NOUN
gujaf-60	106	17	of	of	ADP
gujaf-60	106	18	a	a	DET
gujaf-60	106	19	company	company	NOUN
gujaf-60	106	20	’s	’s	PART
gujaf-60	106	21	increase	increase	NOUN
gujaf-60	106	22	in	in	ADP
gujaf-60	106	23	its	its	PRON
gujaf-60	106	24	stock	stock	NOUN
gujaf-60	106	25	price	price	NOUN
gujaf-60	106	26	.	.	PUNCT
gujaf-60	107	1	in	in	ADP
gujaf-60	107	2	a	a	DET
gujaf-60	107	3	nut	nut	NOUN
gujaf-60	107	4	shell	shell	NOUN
gujaf-60	107	5	,	,	PUNCT
gujaf-60	107	6	ross	ross	PROPN
gujaf-60	107	7	originally	originally	ADV
gujaf-60	107	8	posits	posit	VERB
gujaf-60	107	9	that	that	SCONJ
gujaf-60	107	10	managers	manager	NOUN
gujaf-60	107	11	with	with	ADP
gujaf-60	107	12	inside	inside	ADJ
gujaf-60	107	13	information	information	NOUN
gujaf-60	107	14	use	use	VERB
gujaf-60	107	15	their	their	PRON
gujaf-60	107	16	choice	choice	NOUN
gujaf-60	107	17	of	of	ADP
gujaf-60	107	18	capital	capital	NOUN
gujaf-60	107	19	structure	structure	NOUN
gujaf-60	107	20	to	to	PART
gujaf-60	107	21	signal	signal	VERB
gujaf-60	107	22	information	information	NOUN
gujaf-60	107	23	to	to	ADP
gujaf-60	107	24	the	the	DET
gujaf-60	107	25	stock	stock	NOUN
gujaf-60	107	26	market	market	NOUN
gujaf-60	107	27	that	that	SCONJ
gujaf-60	107	28	the	the	DET
gujaf-60	107	29	company	company	NOUN
gujaf-60	107	30	will	will	AUX
gujaf-60	107	31	have	have	VERB
gujaf-60	107	32	adequate	adequate	ADJ
gujaf-60	107	33	cash	cash	NOUN
gujaf-60	107	34	flows	flow	NOUN
gujaf-60	107	35	to	to	PART
gujaf-60	107	36	service	service	VERB
gujaf-60	107	37	debt	debt	NOUN
gujaf-60	107	38	.	.	PUNCT
gujaf-60	108	1	in	in	ADP
gujaf-60	108	2	that	that	DET
gujaf-60	108	3	regard	regard	NOUN
gujaf-60	108	4	dividend	dividend	NOUN
gujaf-60	108	5	signaling	signal	VERB
gujaf-60	108	6	theory	theory	NOUN
gujaf-60	108	7	shows	show	VERB
gujaf-60	108	8	that	that	PRON
gujaf-60	108	9	increase	increase	NOUN
gujaf-60	108	10	in	in	ADP
gujaf-60	108	11	dividend	dividend	NOUN
gujaf-60	108	12	payment	payment	NOUN
gujaf-60	108	13	increases	increase	VERB
gujaf-60	108	14	stock	stock	NOUN
gujaf-60	108	15	prices	price	NOUN
gujaf-60	108	16	and	and	CCONJ
gujaf-60	108	17	investors	investor	NOUN
gujaf-60	108	18	seeking	seek	VERB
gujaf-60	108	19	ever	ever	ADV
gujaf-60	108	20	increasing	increase	VERB
gujaf-60	108	21	dividend	dividend	NOUN
gujaf-60	108	22	will	will	AUX
gujaf-60	108	23	be	be	AUX
gujaf-60	108	24	attracted	attract	VERB
gujaf-60	108	25	to	to	ADP
gujaf-60	108	26	companies	company	NOUN
gujaf-60	108	27	like	like	ADP
gujaf-60	108	28	that	that	PRON
gujaf-60	108	29	.	.	PUNCT
gujaf-60	109	1	this	this	PRON
gujaf-60	109	2	implies	imply	VERB
gujaf-60	109	3	that	that	SCONJ
gujaf-60	109	4	with	with	ADP
gujaf-60	109	5	information	information	NOUN
gujaf-60	109	6	asymmetry	asymmetry	NOUN
gujaf-60	109	7	bank	bank	NOUN
gujaf-60	109	8	directors	director	NOUN
gujaf-60	109	9	can	can	AUX
gujaf-60	109	10	report	report	VERB
gujaf-60	109	11	managed	manage	VERB
gujaf-60	109	12	earnings	earning	NOUN
gujaf-60	109	13	that	that	PRON
gujaf-60	109	14	can	can	AUX
gujaf-60	109	15	sustain	sustain	VERB
gujaf-60	109	16	dividend	dividend	NOUN
gujaf-60	109	17	payout	payout	NOUN
gujaf-60	109	18	which	which	PRON
gujaf-60	109	19	increases	increase	VERB
gujaf-60	109	20	their	their	PRON
gujaf-60	109	21	stock	stock	NOUN
gujaf-60	109	22	value	value	NOUN
gujaf-60	109	23	.	.	PUNCT
gujaf-60	110	1	that	that	PRON
gujaf-60	110	2	is	be	AUX
gujaf-60	110	3	why	why	SCONJ
gujaf-60	110	4	despite	despite	SCONJ
gujaf-60	110	5	decline	decline	NOUN
gujaf-60	110	6	in	in	ADP
gujaf-60	110	7	liquidity	liquidity	NOUN
gujaf-60	110	8	,	,	PUNCT
gujaf-60	110	9	high	high	ADJ
gujaf-60	110	10	risk	risk	NOUN
gujaf-60	110	11	and	and	CCONJ
gujaf-60	110	12	rate	rate	NOUN
gujaf-60	110	13	of	of	ADP
gujaf-60	110	14	non	non	ADJ
gujaf-60	110	15	-	-	ADJ
gujaf-60	110	16	performing	performing	ADJ
gujaf-60	110	17	loans	loan	NOUN
gujaf-60	110	18	dividends	dividend	NOUN
gujaf-60	110	19	are	be	AUX
gujaf-60	110	20	paid	pay	VERB
gujaf-60	110	21	by	by	ADP
gujaf-60	110	22	deposit	deposit	NOUN
gujaf-60	110	23	money	money	NOUN
gujaf-60	110	24	banks	bank	NOUN
gujaf-60	110	25	in	in	ADP
gujaf-60	110	26	nigeria	nigeria	PROPN
gujaf-60	110	27	.	.	PUNCT
gujaf-60	111	1	3	3	X
gujaf-60	111	2	.	.	X
gujaf-60	111	3	methodology	methodology	NOUN
gujaf-60	111	4	and	and	CCONJ
gujaf-60	111	5	data	datum	NOUN
gujaf-60	111	6	gusau	gusau	ADJ
gujaf-60	111	7	journal	journal	NOUN
gujaf-60	111	8	of	of	ADP
gujaf-60	111	9	accounting	accounting	NOUN
gujaf-60	111	10	and	and	CCONJ
gujaf-60	111	11	finance	finance	NOUN
gujaf-60	111	12	,	,	PUNCT
gujaf-60	111	13	vol	vol	NOUN
gujaf-60	111	14	.	.	PROPN
gujaf-60	111	15	2	2	NUM
gujaf-60	111	16	,	,	PUNCT
gujaf-60	111	17	issue	issue	NOUN
gujaf-60	111	18	2	2	NUM
gujaf-60	111	19	,	,	PUNCT
gujaf-60	111	20	april	april	PROPN
gujaf-60	111	21	,	,	PUNCT
gujaf-60	111	22	2021	2021	NUM
gujaf-60	111	23	10	10	NUM
gujaf-60	111	24	the	the	DET
gujaf-60	111	25	epistemological	epistemological	ADJ
gujaf-60	111	26	position	position	NOUN
gujaf-60	111	27	of	of	ADP
gujaf-60	111	28	this	this	DET
gujaf-60	111	29	study	study	NOUN
gujaf-60	111	30	is	be	AUX
gujaf-60	111	31	the	the	DET
gujaf-60	111	32	post	post	ADJ
gujaf-60	111	33	positivist	positivist	ADJ
gujaf-60	111	34	paradigm	paradigm	NOUN
gujaf-60	111	35	.	.	PUNCT
gujaf-60	112	1	the	the	DET
gujaf-60	112	2	choice	choice	NOUN
gujaf-60	112	3	of	of	ADP
gujaf-60	112	4	this	this	DET
gujaf-60	112	5	philosophy	philosophy	NOUN
gujaf-60	112	6	is	be	AUX
gujaf-60	112	7	influenced	influence	VERB
gujaf-60	112	8	by	by	ADP
gujaf-60	112	9	the	the	DET
gujaf-60	112	10	fact	fact	NOUN
gujaf-60	112	11	that	that	SCONJ
gujaf-60	112	12	quantitative	quantitative	ADJ
gujaf-60	112	13	data	datum	NOUN
gujaf-60	112	14	and	and	CCONJ
gujaf-60	112	15	existing	exist	VERB
gujaf-60	112	16	theory	theory	NOUN
gujaf-60	112	17	were	be	AUX
gujaf-60	112	18	relied	rely	VERB
gujaf-60	112	19	upon	upon	SCONJ
gujaf-60	112	20	to	to	PART
gujaf-60	112	21	establish	establish	VERB
gujaf-60	112	22	the	the	DET
gujaf-60	112	23	findings	finding	NOUN
gujaf-60	112	24	of	of	ADP
gujaf-60	112	25	this	this	DET
gujaf-60	112	26	study	study	NOUN
gujaf-60	112	27	.	.	PUNCT
gujaf-60	113	1	in	in	ADP
gujaf-60	113	2	this	this	DET
gujaf-60	113	3	regard	regard	NOUN
gujaf-60	113	4	,	,	PUNCT
gujaf-60	113	5	the	the	DET
gujaf-60	113	6	study	study	NOUN
gujaf-60	113	7	extracted	extract	VERB
gujaf-60	113	8	data	datum	NOUN
gujaf-60	113	9	from	from	ADP
gujaf-60	113	10	the	the	DET
gujaf-60	113	11	financial	financial	ADJ
gujaf-60	113	12	statements	statement	NOUN
gujaf-60	113	13	of	of	ADP
gujaf-60	113	14	all	all	DET
gujaf-60	113	15	the	the	DET
gujaf-60	113	16	14	14	NUM
gujaf-60	113	17	listed	list	VERB
gujaf-60	113	18	deposit	deposit	NOUN
gujaf-60	113	19	money	money	NOUN
gujaf-60	113	20	banks	bank	NOUN
gujaf-60	113	21	on	on	ADP
gujaf-60	113	22	the	the	DET
gujaf-60	113	23	nigerian	nigerian	ADJ
gujaf-60	113	24	stock	stock	NOUN
gujaf-60	113	25	exchange	exchange	PROPN
gujaf-60	113	26	as	as	ADP
gujaf-60	113	27	at	at	ADP
gujaf-60	113	28	december	december	PROPN
gujaf-60	113	29	,	,	PUNCT
gujaf-60	113	30	2018	2018	NUM
gujaf-60	113	31	making	make	VERB
gujaf-60	113	32	it	it	PRON
gujaf-60	113	33	a	a	DET
gujaf-60	113	34	census	census	NOUN
gujaf-60	113	35	sampling	sampling	NOUN
gujaf-60	113	36	.	.	PUNCT
gujaf-60	114	1	the	the	DET
gujaf-60	114	2	secondary	secondary	ADJ
gujaf-60	114	3	nature	nature	NOUN
gujaf-60	114	4	of	of	ADP
gujaf-60	114	5	the	the	DET
gujaf-60	114	6	data	datum	NOUN
gujaf-60	114	7	for	for	ADP
gujaf-60	114	8	this	this	DET
gujaf-60	114	9	study	study	NOUN
gujaf-60	114	10	makes	make	VERB
gujaf-60	114	11	the	the	DET
gujaf-60	114	12	design	design	NOUN
gujaf-60	114	13	a	a	DET
gujaf-60	114	14	historical	historical	ADJ
gujaf-60	114	15	research	research	NOUN
gujaf-60	114	16	approach	approach	NOUN
gujaf-60	114	17	and	and	CCONJ
gujaf-60	114	18	covers	cover	VERB
gujaf-60	114	19	the	the	DET
gujaf-60	114	20	period	period	NOUN
gujaf-60	114	21	2010	2010	NUM
gujaf-60	114	22	to	to	ADP
gujaf-60	114	23	2019	2019	NUM
gujaf-60	114	24	.	.	PUNCT
gujaf-60	115	1	the	the	DET
gujaf-60	115	2	choice	choice	NOUN
gujaf-60	115	3	of	of	ADP
gujaf-60	115	4	this	this	DET
gujaf-60	115	5	period	period	NOUN
gujaf-60	115	6	is	be	AUX
gujaf-60	115	7	greatly	greatly	ADV
gujaf-60	115	8	influenced	influence	VERB
gujaf-60	115	9	by	by	ADP
gujaf-60	115	10	the	the	DET
gujaf-60	115	11	intervention	intervention	NOUN
gujaf-60	115	12	of	of	ADP
gujaf-60	115	13	cbn	cbn	PROPN
gujaf-60	115	14	in	in	ADP
gujaf-60	115	15	the	the	DET
gujaf-60	115	16	banking	banking	NOUN
gujaf-60	115	17	sector	sector	NOUN
gujaf-60	115	18	regarding	regard	VERB
gujaf-60	115	19	dividend	dividend	NOUN
gujaf-60	115	20	payout	payout	NOUN
gujaf-60	115	21	and	and	CCONJ
gujaf-60	115	22	capital	capital	NOUN
gujaf-60	115	23	adequacy	adequacy	NOUN
gujaf-60	115	24	.	.	PUNCT
gujaf-60	116	1	the	the	DET
gujaf-60	116	2	technique	technique	NOUN
gujaf-60	116	3	of	of	ADP
gujaf-60	116	4	data	datum	NOUN
gujaf-60	116	5	analysis	analysis	NOUN
gujaf-60	116	6	is	be	AUX
gujaf-60	116	7	the	the	DET
gujaf-60	116	8	multiple	multiple	ADJ
gujaf-60	116	9	regressions	regression	NOUN
gujaf-60	116	10	,	,	PUNCT
gujaf-60	116	11	the	the	DET
gujaf-60	116	12	choice	choice	NOUN
gujaf-60	116	13	of	of	ADP
gujaf-60	116	14	using	use	VERB
gujaf-60	116	15	the	the	DET
gujaf-60	116	16	technique	technique	NOUN
gujaf-60	116	17	is	be	AUX
gujaf-60	116	18	tied	tie	VERB
gujaf-60	116	19	down	down	ADP
gujaf-60	116	20	to	to	ADP
gujaf-60	116	21	the	the	DET
gujaf-60	116	22	fact	fact	NOUN
gujaf-60	116	23	that	that	SCONJ
gujaf-60	116	24	it	it	PRON
gujaf-60	116	25	can	can	AUX
gujaf-60	116	26	aid	aid	VERB
gujaf-60	116	27	the	the	DET
gujaf-60	116	28	prediction	prediction	NOUN
gujaf-60	116	29	of	of	ADP
gujaf-60	116	30	relationship	relationship	NOUN
gujaf-60	116	31	among	among	ADP
gujaf-60	116	32	the	the	DET
gujaf-60	116	33	study	study	NOUN
gujaf-60	116	34	variables	variable	NOUN
gujaf-60	116	35	.	.	PUNCT
gujaf-60	117	1	3.1	3.1	NUM
gujaf-60	117	2	variable	variable	ADJ
gujaf-60	117	3	measurement	measurement	NOUN
gujaf-60	117	4	and	and	CCONJ
gujaf-60	117	5	model	model	NOUN
gujaf-60	117	6	specification	specification	NOUN
gujaf-60	117	7	this	this	DET
gujaf-60	117	8	study	study	NOUN
gujaf-60	117	9	has	have	VERB
gujaf-60	117	10	earnings	earning	NOUN
gujaf-60	117	11	management	management	NOUN
gujaf-60	117	12	as	as	SCONJ
gujaf-60	117	13	it	it	PRON
gujaf-60	117	14	dependent	dependent	ADJ
gujaf-60	117	15	variable	variable	NOUN
gujaf-60	117	16	and	and	CCONJ
gujaf-60	117	17	it	it	PRON
gujaf-60	117	18	is	be	AUX
gujaf-60	117	19	measured	measure	VERB
gujaf-60	117	20	using	use	VERB
gujaf-60	117	21	loan	loan	NOUN
gujaf-60	117	22	loss	loss	NOUN
gujaf-60	117	23	provision	provision	NOUN
gujaf-60	117	24	of	of	ADP
gujaf-60	117	25	banks	bank	NOUN
gujaf-60	117	26	by	by	ADP
gujaf-60	117	27	adopting	adopt	VERB
gujaf-60	117	28	ben	ben	PROPN
gujaf-60	117	29	othman	othman	PROPN
gujaf-60	117	30	and	and	CCONJ
gujaf-60	117	31	mersni	mersni	NOUN
gujaf-60	117	32	,	,	PUNCT
gujaf-60	117	33	(	(	PUNCT
gujaf-60	117	34	2014	2014	NUM
gujaf-60	117	35	)	)	PUNCT
gujaf-60	117	36	model	model	NOUN
gujaf-60	117	37	.	.	PUNCT
gujaf-60	118	1	the	the	DET
gujaf-60	118	2	choice	choice	NOUN
gujaf-60	118	3	of	of	ADP
gujaf-60	118	4	this	this	DET
gujaf-60	118	5	model	model	NOUN
gujaf-60	118	6	is	be	AUX
gujaf-60	118	7	influenced	influence	VERB
gujaf-60	118	8	by	by	ADP
gujaf-60	118	9	the	the	DET
gujaf-60	118	10	fact	fact	NOUN
gujaf-60	118	11	the	the	DET
gujaf-60	118	12	model	model	NOUN
gujaf-60	118	13	recognizes	recognize	VERB
gujaf-60	118	14	the	the	DET
gujaf-60	118	15	different	different	ADJ
gujaf-60	118	16	category	category	NOUN
gujaf-60	118	17	of	of	ADP
gujaf-60	118	18	banks	bank	NOUN
gujaf-60	118	19	in	in	ADP
gujaf-60	118	20	nigeria	nigeria	PROPN
gujaf-60	118	21	;	;	PUNCT
gujaf-60	119	1	interest	interest	NOUN
gujaf-60	119	2	based	base	VERB
gujaf-60	119	3	known	know	VERB
gujaf-60	119	4	as	as	ADP
gujaf-60	119	5	conventional	conventional	ADJ
gujaf-60	119	6	;	;	PUNCT
gujaf-60	119	7	non	non	ADJ
gujaf-60	119	8	-	-	ADJ
gujaf-60	119	9	interest	interest	NOUN
gujaf-60	119	10	based	base	VERB
gujaf-60	119	11	known	know	VERB
gujaf-60	119	12	as	as	ADP
gujaf-60	119	13	islamic	islamic	ADJ
gujaf-60	119	14	and	and	CCONJ
gujaf-60	119	15	interest	interest	NOUN
gujaf-60	119	16	based	base	VERB
gujaf-60	119	17	with	with	ADP
gujaf-60	119	18	non	non	ADJ
gujaf-60	119	19	-	-	ADJ
gujaf-60	119	20	interest	interest	ADJ
gujaf-60	119	21	or	or	CCONJ
gujaf-60	119	22	islamic	islamic	ADJ
gujaf-60	119	23	window	window	NOUN
gujaf-60	119	24	.	.	PUNCT
gujaf-60	120	1	llpit	llpit	PROPN
gujaf-60	120	2	=	=	SYM
gujaf-60	120	3	β0	β0	PROPN
gujaf-60	121	1	+	+	CCONJ
gujaf-60	121	2	β1nplit-1	β1nplit-1	NUM
gujaf-60	122	1	+	+	CCONJ
gujaf-60	122	2	β2∆nplit	β2∆nplit	PUNCT
gujaf-60	123	1	+	+	CCONJ
gujaf-60	123	2	β3∆tl	β3∆tl	NOUN
gujaf-60	123	3	+	+	CCONJ
gujaf-60	123	4	ԑit	ԑit	NOUN
gujaf-60	123	5	where	where	SCONJ
gujaf-60	123	6	:	:	PUNCT
gujaf-60	123	7	llpit	llpit	ADJ
gujaf-60	123	8	=	=	SYM
gujaf-60	123	9	total	total	ADJ
gujaf-60	123	10	loan	loan	NOUN
gujaf-60	123	11	loss	loss	NOUN
gujaf-60	123	12	provision	provision	NOUN
gujaf-60	123	13	llp	llp	PROPN
gujaf-60	123	14	for	for	ADP
gujaf-60	123	15	bank	bank	PROPN
gujaf-60	123	16	i	i	PRON
gujaf-60	123	17	at	at	ADP
gujaf-60	123	18	the	the	DET
gujaf-60	123	19	year	year	NOUN
gujaf-60	123	20	t	t	PROPN
gujaf-60	123	21	,	,	PUNCT
gujaf-60	123	22	deflated	deflate	VERB
gujaf-60	123	23	by	by	ADP
gujaf-60	123	24	beginning	begin	VERB
gujaf-60	123	25	loans	loan	NOUN
gujaf-60	123	26	.	.	PUNCT
gujaf-60	124	1	nplit-1	nplit-1	NUM
gujaf-60	124	2	=	=	SYM
gujaf-60	124	3	the	the	DET
gujaf-60	124	4	beginning	begin	VERB
gujaf-60	124	5	balance	balance	NOUN
gujaf-60	124	6	of	of	ADP
gujaf-60	124	7	non	non	ADJ
gujaf-60	124	8	-	-	ADJ
gujaf-60	124	9	performing	performing	ADJ
gujaf-60	124	10	loan	loan	NOUN
gujaf-60	124	11	for	for	ADP
gujaf-60	124	12	bank	bank	NOUN
gujaf-60	124	13	i	i	PRON
gujaf-60	124	14	at	at	ADP
gujaf-60	124	15	the	the	DET
gujaf-60	124	16	year	year	NOUN
gujaf-60	124	17	t	t	PROPN
gujaf-60	124	18	deflated	deflate	VERB
gujaf-60	124	19	beginning	begin	VERB
gujaf-60	124	20	loans	loan	NOUN
gujaf-60	124	21	.	.	PUNCT
gujaf-60	125	1	∆nplit	∆nplit	VERB
gujaf-60	125	2	=	=	PUNCT
gujaf-60	125	3	change	change	VERB
gujaf-60	125	4	in	in	ADP
gujaf-60	125	5	the	the	DET
gujaf-60	125	6	value	value	NOUN
gujaf-60	125	7	of	of	ADP
gujaf-60	125	8	non	non	ADJ
gujaf-60	125	9	-	-	ADJ
gujaf-60	125	10	performing	performing	ADJ
gujaf-60	125	11	loan	loan	NOUN
gujaf-60	125	12	for	for	ADP
gujaf-60	125	13	bank	bank	NOUN
gujaf-60	125	14	i	i	PRON
gujaf-60	125	15	at	at	ADP
gujaf-60	125	16	the	the	DET
gujaf-60	125	17	year	year	NOUN
gujaf-60	125	18	t	t	PROPN
gujaf-60	125	19	,	,	PUNCT
gujaf-60	125	20	deflated	deflate	VERB
gujaf-60	125	21	by	by	ADP
gujaf-60	125	22	beginning	begin	VERB
gujaf-60	125	23	loans	loan	NOUN
gujaf-60	125	24	.	.	PUNCT
gujaf-60	126	1	∆tl	∆tl	PROPN
gujaf-60	126	2	=	=	PUNCT
gujaf-60	127	1	change	change	VERB
gujaf-60	127	2	in	in	ADP
gujaf-60	127	3	the	the	DET
gujaf-60	127	4	value	value	NOUN
gujaf-60	127	5	of	of	ADP
gujaf-60	127	6	total	total	ADJ
gujaf-60	127	7	loan	loan	NOUN
gujaf-60	127	8	,	,	PUNCT
gujaf-60	127	9	for	for	ADP
gujaf-60	127	10	bank	bank	PROPN
gujaf-60	127	11	i	i	PRON
gujaf-60	127	12	at	at	ADP
gujaf-60	127	13	the	the	DET
gujaf-60	127	14	year	year	NOUN
gujaf-60	127	15	t	t	PROPN
gujaf-60	127	16	,	,	PUNCT
gujaf-60	127	17	deflated	deflate	VERB
gujaf-60	127	18	by	by	ADP
gujaf-60	127	19	beginning	begin	VERB
gujaf-60	127	20	loans	loan	NOUN
gujaf-60	127	21	.	.	PUNCT
gujaf-60	128	1	ԑit	ԑit	NOUN
gujaf-60	128	2	=	=	PUNCT
gujaf-60	129	1	the	the	DET
gujaf-60	129	2	absolute	absolute	ADJ
gujaf-60	129	3	residual	residual	NOUN
gujaf-60	129	4	of	of	ADP
gujaf-60	129	5	the	the	DET
gujaf-60	129	6	model	model	NOUN
gujaf-60	129	7	is	be	AUX
gujaf-60	129	8	considered	consider	VERB
gujaf-60	129	9	the	the	DET
gujaf-60	129	10	discretionary	discretionary	ADJ
gujaf-60	129	11	loan	loan	NOUN
gujaf-60	129	12	loss	loss	NOUN
gujaf-60	129	13	provision	provision	NOUN
gujaf-60	129	14	dllp	dllp	NOUN
gujaf-60	129	15	and	and	CCONJ
gujaf-60	129	16	it	it	PRON
gujaf-60	129	17	is	be	AUX
gujaf-60	129	18	used	use	VERB
gujaf-60	129	19	to	to	PART
gujaf-60	129	20	measure	measure	VERB
gujaf-60	129	21	em	em	PRON
gujaf-60	129	22	.	.	PUNCT
gujaf-60	130	1	table	table	NOUN
gujaf-60	130	2	3.1	3.1	NUM
gujaf-60	130	3	is	be	AUX
gujaf-60	130	4	a	a	DET
gujaf-60	130	5	presentation	presentation	NOUN
gujaf-60	130	6	of	of	ADP
gujaf-60	130	7	variable	variable	ADJ
gujaf-60	130	8	measurement	measurement	NOUN
gujaf-60	130	9	.	.	PUNCT
gujaf-60	131	1	gusau	gusau	PROPN
gujaf-60	131	2	journal	journal	PROPN
gujaf-60	131	3	of	of	ADP
gujaf-60	131	4	accounting	accounting	NOUN
gujaf-60	131	5	and	and	CCONJ
gujaf-60	131	6	finance	finance	NOUN
gujaf-60	131	7	,	,	PUNCT
gujaf-60	131	8	vol	vol	NOUN
gujaf-60	131	9	.	.	PROPN
gujaf-60	131	10	2	2	NUM
gujaf-60	131	11	,	,	PUNCT
gujaf-60	131	12	issue	issue	NOUN
gujaf-60	131	13	2	2	NUM
gujaf-60	131	14	,	,	PUNCT
gujaf-60	131	15	april	april	PROPN
gujaf-60	131	16	,	,	PUNCT
gujaf-60	131	17	2021	2021	NUM
gujaf-60	131	18	11	11	NUM
gujaf-60	131	19	table	table	NOUN
gujaf-60	131	20	1	1	NUM
gujaf-60	131	21	:	:	PUNCT
gujaf-60	131	22	variables	variable	NOUN
gujaf-60	131	23	measurement	measurement	NOUN
gujaf-60	131	24	acronym	acronym	NOUN
gujaf-60	131	25	nature	nature	NOUN
gujaf-60	131	26	measurement	measurement	NOUN
gujaf-60	131	27	a	a	DET
gujaf-60	131	28	priori	priori	ADJ
gujaf-60	131	29	expectatio	expectatio	NOUN
gujaf-60	131	30	n	n	NOUN
gujaf-60	131	31	earnings	earning	NOUN
gujaf-60	131	32	management	management	NOUN
gujaf-60	131	33	em	em	PRON
gujaf-60	131	34	dependent	dependent	ADJ
gujaf-60	131	35	variable	variable	ADJ
gujaf-60	131	36	absolute	absolute	ADJ
gujaf-60	131	37	value	value	NOUN
gujaf-60	131	38	of	of	ADP
gujaf-60	131	39	residuals	residual	NOUN
gujaf-60	131	40	ben	ben	PROPN
gujaf-60	131	41	othman	othman	PROPN
gujaf-60	131	42	&	&	CCONJ
gujaf-60	131	43	mersni	mersni	PROPN
gujaf-60	131	44	,	,	PUNCT
gujaf-60	131	45	(	(	PUNCT
gujaf-60	131	46	2014	2014	NUM
gujaf-60	131	47	)	)	PUNCT
gujaf-60	131	48	dividend	dividend	NOUN
gujaf-60	131	49	payout	payout	NOUN
gujaf-60	131	50	dp	dp	NOUN
gujaf-60	131	51	independent	independent	ADJ
gujaf-60	131	52	variable	variable	NOUN
gujaf-60	131	53	the	the	DET
gujaf-60	131	54	ratio	ratio	NOUN
gujaf-60	131	55	of	of	ADP
gujaf-60	131	56	total	total	ADJ
gujaf-60	131	57	dividend	dividend	NOUN
gujaf-60	131	58	payment	payment	NOUN
gujaf-60	131	59	to	to	ADP
gujaf-60	131	60	total	total	ADJ
gujaf-60	131	61	profit	profit	NOUN
gujaf-60	131	62	after	after	ADP
gujaf-60	131	63	tax	tax	NOUN
gujaf-60	131	64	(	(	PUNCT
gujaf-60	131	65	okoro1	okoro1	PROPN
gujaf-60	131	66	et	et	PROPN
gujaf-60	131	67	al	al	PROPN
gujaf-60	131	68	.	.	PROPN
gujaf-60	131	69	,	,	PUNCT
gujaf-60	131	70	2018	2018	NUM
gujaf-60	131	71	,	,	PUNCT
gujaf-60	131	72	kuzucu	kuzucu	NOUN
gujaf-60	131	73	,	,	PUNCT
gujaf-60	131	74	2015	2015	NUM
gujaf-60	131	75	)	)	PUNCT
gujaf-60	132	1	+	+	CCONJ
gujaf-60	132	2	profitability	profitability	NOUN
gujaf-60	132	3	pr	pr	X
gujaf-60	132	4	independent	independent	ADJ
gujaf-60	132	5	variable	variable	NOUN
gujaf-60	132	6	the	the	DET
gujaf-60	132	7	ratio	ratio	NOUN
gujaf-60	132	8	of	of	ADP
gujaf-60	132	9	profit	profit	NOUN
gujaf-60	132	10	before	before	ADP
gujaf-60	132	11	tax	tax	NOUN
gujaf-60	132	12	&	&	CCONJ
gujaf-60	132	13	interest	interest	NOUN
gujaf-60	132	14	to	to	PART
gujaf-60	132	15	total	total	VERB
gujaf-60	132	16	asset	asset	NOUN
gujaf-60	132	17	(	(	PUNCT
gujaf-60	132	18	sheikh	sheikh	PROPN
gujaf-60	132	19	,	,	PUNCT
gujaf-60	132	20	naz	naz	PROPN
gujaf-60	132	21	,	,	PUNCT
gujaf-60	132	22	and	and	CCONJ
gujaf-60	132	23	abbas	abbas	PROPN
gujaf-60	132	24	,	,	PUNCT
gujaf-60	132	25	2016	2016	NUM
gujaf-60	132	26	)	)	PUNCT
gujaf-60	133	1	+	+	NUM
gujaf-60	133	2	size	size	NOUN
gujaf-60	133	3	sz	sz	NOUN
gujaf-60	133	4	independent	independent	ADJ
gujaf-60	133	5	variable	variable	NOUN
gujaf-60	133	6	the	the	DET
gujaf-60	133	7	natural	natural	ADJ
gujaf-60	133	8	logarithms	logarithm	NOUN
gujaf-60	133	9	of	of	ADP
gujaf-60	133	10	total	total	ADJ
gujaf-60	133	11	asset	asset	NOUN
gujaf-60	133	12	value	value	NOUN
gujaf-60	133	13	(	(	PUNCT
gujaf-60	133	14	gusni	gusni	ADJ
gujaf-60	133	15	,	,	PUNCT
gujaf-60	133	16	2017	2017	NUM
gujaf-60	133	17	,	,	PUNCT
gujaf-60	133	18	yusof	yusof	NOUN
gujaf-60	133	19	and	and	CCONJ
gujaf-60	133	20	ismail	ismail	NOUN
gujaf-60	133	21	,	,	PUNCT
gujaf-60	133	22	2016	2016	NUM
gujaf-60	133	23	)	)	PUNCT
gujaf-60	133	24	,	,	PUNCT
gujaf-60	133	25	almenifi	almenifi	NOUN
gujaf-60	133	26	,	,	PUNCT
gujaf-60	133	27	2018	2018	NUM
gujaf-60	133	28	)	)	PUNCT
gujaf-60	134	1	+	+	CCONJ
gujaf-60	134	2	tax	tax	NOUN
gujaf-60	134	3	rate	rate	NOUN
gujaf-60	134	4	tr	tr	VERB
gujaf-60	134	5	independent	independent	ADJ
gujaf-60	134	6	variable	variable	NOUN
gujaf-60	134	7	the	the	DET
gujaf-60	134	8	ratio	ratio	NOUN
gujaf-60	134	9	of	of	ADP
gujaf-60	134	10	current	current	ADJ
gujaf-60	134	11	year	year	NOUN
gujaf-60	134	12	tax	tax	NOUN
gujaf-60	134	13	to	to	ADP
gujaf-60	134	14	profit	profit	NOUN
gujaf-60	134	15	before	before	ADP
gujaf-60	134	16	tax	tax	NOUN
gujaf-60	134	17	(	(	PUNCT
gujaf-60	134	18	arif	arif	PROPN
gujaf-60	134	19	and	and	CCONJ
gujaf-60	134	20	akbar	akbar	NOUN
gujaf-60	134	21	,	,	PUNCT
gujaf-60	134	22	2013	2013	NUM
gujaf-60	134	23	,	,	PUNCT
gujaf-60	134	24	lin	lin	PROPN
gujaf-60	134	25	et	et	PROPN
gujaf-60	134	26	al	al	PROPN
gujaf-60	134	27	.	.	PROPN
gujaf-60	134	28	,	,	PUNCT
gujaf-60	134	29	2018	2018	NUM
gujaf-60	134	30	)	)	PUNCT
gujaf-60	135	1	+	+	CCONJ
gujaf-60	135	2	internal	internal	ADJ
gujaf-60	135	3	control	control	NOUN
gujaf-60	135	4	system	system	NOUN
gujaf-60	135	5	’s	’s	PART
gujaf-60	135	6	control	control	PROPN
gujaf-60	135	7	environment	environment	PROPN
gujaf-60	135	8	ics	ics	PROPN
gujaf-60	135	9	independent	independent	ADJ
gujaf-60	135	10	variable	variable	ADJ
gujaf-60	135	11	number	number	NOUN
gujaf-60	135	12	of	of	ADP
gujaf-60	135	13	independent	independent	ADJ
gujaf-60	135	14	directors	director	NOUN
gujaf-60	135	15	to	to	PART
gujaf-60	135	16	total	total	ADJ
gujaf-60	135	17	number	number	NOUN
gujaf-60	135	18	of	of	ADP
gujaf-60	135	19	directors	director	NOUN
gujaf-60	135	20	on	on	ADP
gujaf-60	135	21	the	the	DET
gujaf-60	135	22	board	board	NOUN
gujaf-60	135	23	htay	htay	NOUN
gujaf-60	135	24	,	,	PUNCT
gujaf-60	135	25	said	say	VERB
gujaf-60	135	26	andsalman	andsalman	ADJ
gujaf-60	135	27	,	,	PUNCT
gujaf-60	135	28	2013	2013	NUM
gujaf-60	135	29	+	+	CCONJ
gujaf-60	135	30	dllpit	dllpit	NOUN
gujaf-60	135	31	=	=	PROPN
gujaf-60	135	32	β0	β0	PROPN
gujaf-60	136	1	+	+	CCONJ
gujaf-60	136	2	β1dpit	β1dpit	NOUN
gujaf-60	136	3	+	+	CCONJ
gujaf-60	136	4	β2prit+	β2prit+	PROPN
gujaf-60	136	5	β3szit	β3szit	NOUN
gujaf-60	136	6	+	+	CCONJ
gujaf-60	136	7	β4trit	β4trit	PROPN
gujaf-60	136	8	+	+	CCONJ
gujaf-60	136	9	β5icsit	β5icsit	ADP
gujaf-60	136	10	+	+	CCONJ
gujaf-60	136	11	ԑit	ԑit	PROPN
gujaf-60	136	12	source	source	NOUN
gujaf-60	136	13	:	:	PUNCT
gujaf-60	136	14	author	author	PROPN
gujaf-60	136	15	’s	’s	PART
gujaf-60	136	16	measurement	measurement	NOUN
gujaf-60	136	17	,	,	PUNCT
gujaf-60	136	18	2020	2020	NUM
gujaf-60	136	19	4	4	NUM
gujaf-60	136	20	.	.	PUNCT
gujaf-60	136	21	discussion	discussion	NOUN
gujaf-60	136	22	of	of	ADP
gujaf-60	136	23	findings	finding	NOUN
gujaf-60	136	24	4.1	4.1	NUM
gujaf-60	136	25	descriptive	descriptive	ADJ
gujaf-60	136	26	statistics	statistic	NOUN
gujaf-60	136	27	the	the	DET
gujaf-60	136	28	table	table	NOUN
gujaf-60	136	29	below	below	ADV
gujaf-60	136	30	describe	describe	VERB
gujaf-60	136	31	the	the	DET
gujaf-60	136	32	nature	nature	NOUN
gujaf-60	136	33	of	of	ADP
gujaf-60	136	34	the	the	DET
gujaf-60	136	35	data	datum	NOUN
gujaf-60	136	36	obtained	obtain	VERB
gujaf-60	136	37	from	from	ADP
gujaf-60	136	38	the	the	DET
gujaf-60	136	39	variables	variable	NOUN
gujaf-60	136	40	of	of	ADP
gujaf-60	136	41	the	the	DET
gujaf-60	136	42	study	study	NOUN
gujaf-60	136	43	.	.	PUNCT
gujaf-60	137	1	table	table	NOUN
gujaf-60	137	2	2	2	NUM
gujaf-60	137	3	:	:	PUNCT
gujaf-60	137	4	descriptive	descriptive	ADJ
gujaf-60	137	5	statistics	statistic	NOUN
gujaf-60	137	6	variables	variable	NOUN
gujaf-60	137	7	mean	mean	VERB
gujaf-60	137	8	std	std	X
gujaf-60	137	9	.	.	PROPN
gujaf-60	137	10	dev	dev	PROPN
gujaf-60	137	11	min	min	PROPN
gujaf-60	137	12	max	max	PROPN
gujaf-60	137	13	em	em	PRON
gujaf-60	137	14	0.505	0.505	NUM
gujaf-60	137	15	0.529	0.529	NUM
gujaf-60	137	16	-0.475	-0.475	NOUN
gujaf-60	137	17	5.040	5.040	NUM
gujaf-60	137	18	dp	dp	NOUN
gujaf-60	137	19	0.358	0.358	NUM
gujaf-60	137	20	0.792	0.792	NUM
gujaf-60	137	21	0.721	0.721	NUM
gujaf-60	137	22	6.073	6.073	NUM
gujaf-60	137	23	gusau	gusau	ADJ
gujaf-60	137	24	journal	journal	NOUN
gujaf-60	137	25	of	of	ADP
gujaf-60	137	26	accounting	accounting	NOUN
gujaf-60	137	27	and	and	CCONJ
gujaf-60	137	28	finance	finance	NOUN
gujaf-60	137	29	,	,	PUNCT
gujaf-60	137	30	vol	vol	NOUN
gujaf-60	137	31	.	.	PROPN
gujaf-60	137	32	2	2	NUM
gujaf-60	137	33	,	,	PUNCT
gujaf-60	137	34	issue	issue	NOUN
gujaf-60	137	35	2	2	NUM
gujaf-60	137	36	,	,	PUNCT
gujaf-60	137	37	april	april	PROPN
gujaf-60	137	38	,	,	PUNCT
gujaf-60	137	39	2021	2021	NUM
gujaf-60	137	40	12	12	NUM
gujaf-60	137	41	pr	pr	NOUN
gujaf-60	137	42	0.014	0.014	NUM
gujaf-60	137	43	0.268	0.268	NUM
gujaf-60	137	44	-0.107	-0.107	NUM
gujaf-60	137	45	0.066	0.066	NUM
gujaf-60	137	46	sz	sz	NOUN
gujaf-60	137	47	20.94	20.94	NUM
gujaf-60	137	48	0.911	0.911	NUM
gujaf-60	137	49	18.83	18.83	NUM
gujaf-60	137	50	22.83	22.83	NUM
gujaf-60	137	51	tr	tr	NUM
gujaf-60	137	52	0.151	0.151	NUM
gujaf-60	137	53	0.215	0.215	NUM
gujaf-60	137	54	-1.002	-1.002	NOUN
gujaf-60	137	55	0.814	0.814	NUM
gujaf-60	137	56	ics	ics	NOUN
gujaf-60	137	57	0.541	0.541	NUM
gujaf-60	137	58	0.152	0.152	NUM
gujaf-60	137	59	0.3	0.3	NUM
gujaf-60	137	60	.475	.475	NUM
gujaf-60	137	61	source	source	NOUN
gujaf-60	137	62	:	:	PUNCT
gujaf-60	137	63	stata	stata	PROPN
gujaf-60	137	64	output	output	NOUN
gujaf-60	137	65	,	,	PUNCT
gujaf-60	137	66	2020	2020	NUM
gujaf-60	137	67	in	in	ADP
gujaf-60	137	68	the	the	DET
gujaf-60	137	69	above	above	ADJ
gujaf-60	137	70	table	table	NOUN
gujaf-60	137	71	,	,	PUNCT
gujaf-60	137	72	the	the	DET
gujaf-60	137	73	descriptive	descriptive	ADJ
gujaf-60	137	74	statistics	statistic	NOUN
gujaf-60	137	75	reveals	reveal	VERB
gujaf-60	137	76	on	on	ADP
gujaf-60	137	77	the	the	DET
gujaf-60	137	78	average	average	NOUN
gujaf-60	137	79	a	a	DET
gujaf-60	137	80	50	50	NUM
gujaf-60	137	81	%	%	NOUN
gujaf-60	137	82	earnings	earning	NOUN
gujaf-60	137	83	management	management	NOUN
gujaf-60	137	84	practice	practice	NOUN
gujaf-60	137	85	of	of	ADP
gujaf-60	137	86	banks	bank	NOUN
gujaf-60	137	87	.	.	PUNCT
gujaf-60	138	1	this	this	PRON
gujaf-60	138	2	is	be	AUX
gujaf-60	138	3	because	because	SCONJ
gujaf-60	138	4	the	the	DET
gujaf-60	138	5	mean	mean	NOUN
gujaf-60	138	6	of	of	ADP
gujaf-60	138	7	em	em	PRON
gujaf-60	138	8	shows	show	VERB
gujaf-60	138	9	0.505	0.505	NUM
gujaf-60	138	10	with	with	ADP
gujaf-60	138	11	minimum	minimum	ADJ
gujaf-60	138	12	and	and	CCONJ
gujaf-60	138	13	maximum	maximum	ADJ
gujaf-60	138	14	values	value	NOUN
gujaf-60	138	15	of	of	ADP
gujaf-60	138	16	-0.4745	-0.4745	NOUN
gujaf-60	138	17	and	and	CCONJ
gujaf-60	138	18	5.040	5.040	NUM
gujaf-60	138	19	respectively	respectively	ADV
gujaf-60	138	20	.	.	PUNCT
gujaf-60	139	1	averagely	averagely	ADV
gujaf-60	139	2	the	the	DET
gujaf-60	139	3	dividend	dividend	NOUN
gujaf-60	139	4	payout	payout	NOUN
gujaf-60	139	5	of	of	ADP
gujaf-60	139	6	banks	bank	NOUN
gujaf-60	139	7	is	be	AUX
gujaf-60	139	8	at	at	ADP
gujaf-60	139	9	36kobo	36kobo	NUM
gujaf-60	139	10	and	and	CCONJ
gujaf-60	139	11	payment	payment	NOUN
gujaf-60	139	12	to	to	ADP
gujaf-60	139	13	shareholder	shareholder	NOUN
gujaf-60	139	14	’s	’s	PART
gujaf-60	139	15	ranges	range	NOUN
gujaf-60	139	16	from	from	ADP
gujaf-60	139	17	between	between	ADP
gujaf-60	139	18	72kobo	72kobo	PROPN
gujaf-60	139	19	to	to	ADP
gujaf-60	139	20	above	above	ADP
gujaf-60	139	21	n6	n6	PROPN
gujaf-60	139	22	as	as	SCONJ
gujaf-60	139	23	shown	show	VERB
gujaf-60	139	24	in	in	ADP
gujaf-60	139	25	the	the	DET
gujaf-60	139	26	table	table	NOUN
gujaf-60	139	27	0.358	0.358	NUM
gujaf-60	139	28	,	,	PUNCT
gujaf-60	139	29	0.721	0.721	NUM
gujaf-60	139	30	and	and	CCONJ
gujaf-60	139	31	6.073	6.073	NUM
gujaf-60	139	32	are	be	AUX
gujaf-60	139	33	the	the	DET
gujaf-60	139	34	mean	mean	ADJ
gujaf-60	139	35	,	,	PUNCT
gujaf-60	139	36	minimum	minimum	ADJ
gujaf-60	139	37	and	and	CCONJ
gujaf-60	139	38	maximum	maximum	ADJ
gujaf-60	139	39	values	value	NOUN
gujaf-60	139	40	respectively	respectively	ADV
gujaf-60	139	41	.	.	PUNCT
gujaf-60	140	1	profitability	profitability	NOUN
gujaf-60	140	2	pr	pr	NOUN
gujaf-60	140	3	of	of	ADP
gujaf-60	140	4	banks	bank	NOUN
gujaf-60	140	5	has	have	VERB
gujaf-60	140	6	a	a	DET
gujaf-60	140	7	standard	standard	ADJ
gujaf-60	140	8	deviation	deviation	NOUN
gujaf-60	140	9	of	of	ADP
gujaf-60	140	10	0.268	0.268	NUM
gujaf-60	140	11	with	with	ADP
gujaf-60	140	12	minimum	minimum	ADJ
gujaf-60	140	13	value	value	NOUN
gujaf-60	140	14	of	of	ADP
gujaf-60	140	15	-0.107	-0.107	PUNCT
gujaf-60	140	16	and	and	CCONJ
gujaf-60	140	17	maximum	maximum	ADJ
gujaf-60	140	18	value	value	NOUN
gujaf-60	140	19	of	of	ADP
gujaf-60	140	20	0.066	0.066	NUM
gujaf-60	140	21	.	.	PUNCT
gujaf-60	141	1	this	this	PRON
gujaf-60	141	2	implies	imply	VERB
gujaf-60	141	3	that	that	SCONJ
gujaf-60	141	4	banks	bank	NOUN
gujaf-60	141	5	profit	profit	NOUN
gujaf-60	141	6	lies	lie	VERB
gujaf-60	141	7	between	between	ADP
gujaf-60	141	8	yearly	yearly	ADJ
gujaf-60	141	9	losses	loss	NOUN
gujaf-60	141	10	107	107	NUM
gujaf-60	141	11	million	million	NUM
gujaf-60	141	12	of	of	ADP
gujaf-60	141	13	kobos	kobo	NOUN
gujaf-60	141	14	to	to	ADP
gujaf-60	141	15	only	only	ADV
gujaf-60	141	16	a	a	DET
gujaf-60	141	17	maximum	maximum	NOUN
gujaf-60	141	18	of	of	ADP
gujaf-60	141	19	6	6	NUM
gujaf-60	141	20	%	%	NOUN
gujaf-60	141	21	profit	profit	NOUN
gujaf-60	141	22	because	because	SCONJ
gujaf-60	141	23	on	on	ADP
gujaf-60	141	24	the	the	DET
gujaf-60	141	25	average	average	ADJ
gujaf-60	141	26	bank	bank	NOUN
gujaf-60	141	27	profit	profit	NOUN
gujaf-60	141	28	is	be	AUX
gujaf-60	141	29	0.014	0.014	NUM
gujaf-60	141	30	which	which	PRON
gujaf-60	141	31	is	be	AUX
gujaf-60	141	32	14	14	NUM
gujaf-60	141	33	million	million	NUM
gujaf-60	141	34	kobos	kobo	NOUN
gujaf-60	141	35	only	only	ADV
gujaf-60	141	36	.	.	PUNCT
gujaf-60	142	1	the	the	DET
gujaf-60	142	2	table	table	NOUN
gujaf-60	142	3	shows	show	VERB
gujaf-60	142	4	that	that	SCONJ
gujaf-60	142	5	on	on	ADP
gujaf-60	142	6	the	the	DET
gujaf-60	142	7	average	average	ADJ
gujaf-60	142	8	listed	list	VERB
gujaf-60	142	9	deposit	deposit	NOUN
gujaf-60	142	10	money	money	NOUN
gujaf-60	142	11	banks	bank	NOUN
gujaf-60	142	12	size	size	NOUN
gujaf-60	142	13	is	be	AUX
gujaf-60	142	14	over	over	ADP
gujaf-60	142	15	n20	n20	NOUN
gujaf-60	142	16	billion	billion	NUM
gujaf-60	142	17	and	and	CCONJ
gujaf-60	142	18	the	the	DET
gujaf-60	142	19	size	size	NOUN
gujaf-60	142	20	of	of	ADP
gujaf-60	142	21	these	these	DET
gujaf-60	142	22	banks	bank	NOUN
gujaf-60	142	23	ranges	range	VERB
gujaf-60	142	24	between	between	ADP
gujaf-60	142	25	more	more	ADJ
gujaf-60	142	26	than	than	ADP
gujaf-60	142	27	n18	n18	PROPN
gujaf-60	142	28	billion	billion	NUM
gujaf-60	142	29	to	to	ADP
gujaf-60	142	30	n22	n22	PROPN
gujaf-60	142	31	billion	billion	NUM
gujaf-60	142	32	,	,	PUNCT
gujaf-60	142	33	this	this	PRON
gujaf-60	142	34	is	be	AUX
gujaf-60	142	35	described	describe	VERB
gujaf-60	142	36	in	in	ADP
gujaf-60	142	37	the	the	DET
gujaf-60	142	38	table	table	NOUN
gujaf-60	142	39	as	as	ADP
gujaf-60	142	40	20.94	20.94	NUM
gujaf-60	142	41	,	,	PUNCT
gujaf-60	142	42	0.911	0.911	NUM
gujaf-60	142	43	,	,	PUNCT
gujaf-60	142	44	18.83	18.83	NUM
gujaf-60	142	45	and	and	CCONJ
gujaf-60	142	46	22.83	22.83	NUM
gujaf-60	142	47	as	as	ADP
gujaf-60	142	48	mean	mean	ADJ
gujaf-60	142	49	,	,	PUNCT
gujaf-60	142	50	standard	standard	ADJ
gujaf-60	142	51	deviation	deviation	NOUN
gujaf-60	142	52	minimum	minimum	NOUN
gujaf-60	142	53	and	and	CCONJ
gujaf-60	142	54	maximum	maximum	ADJ
gujaf-60	142	55	values	value	NOUN
gujaf-60	142	56	respectively	respectively	ADV
gujaf-60	142	57	.	.	PUNCT
gujaf-60	143	1	averagely	averagely	ADV
gujaf-60	143	2	the	the	DET
gujaf-60	143	3	tax	tax	NOUN
gujaf-60	143	4	rate	rate	NOUN
gujaf-60	143	5	of	of	ADP
gujaf-60	143	6	listed	list	VERB
gujaf-60	143	7	deposit	deposit	NOUN
gujaf-60	143	8	money	money	NOUN
gujaf-60	143	9	banks	bank	NOUN
gujaf-60	143	10	is	be	AUX
gujaf-60	143	11	15	15	NUM
gujaf-60	143	12	%	%	NOUN
gujaf-60	143	13	and	and	CCONJ
gujaf-60	143	14	the	the	DET
gujaf-60	143	15	internal	internal	ADJ
gujaf-60	143	16	control	control	NOUN
gujaf-60	143	17	system	system	NOUN
gujaf-60	143	18	of	of	ADP
gujaf-60	143	19	these	these	DET
gujaf-60	143	20	banks	bank	NOUN
gujaf-60	143	21	has	have	VERB
gujaf-60	143	22	on	on	ADP
gujaf-60	143	23	the	the	DET
gujaf-60	143	24	average	average	ADJ
gujaf-60	143	25	5	5	NUM
gujaf-60	143	26	independent	independent	ADJ
gujaf-60	143	27	directors	director	NOUN
gujaf-60	143	28	,	,	PUNCT
gujaf-60	143	29	which	which	PRON
gujaf-60	143	30	ranges	range	VERB
gujaf-60	143	31	between	between	ADP
gujaf-60	143	32	3	3	NUM
gujaf-60	143	33	to	to	PART
gujaf-60	143	34	5	5	NUM
gujaf-60	143	35	approximately	approximately	ADV
gujaf-60	143	36	.	.	PUNCT
gujaf-60	144	1	table	table	NOUN
gujaf-60	144	2	3	3	NUM
gujaf-60	144	3	:	:	PUNCT
gujaf-60	144	4	correlation	correlation	NOUN
gujaf-60	144	5	matrix	matrix	NOUN
gujaf-60	144	6	variable	variable	NOUN
gujaf-60	145	1	em	em	PRON
gujaf-60	145	2	dp	dp	INTJ
gujaf-60	145	3	pr	pr	NOUN
gujaf-60	145	4	sz	sz	NOUN
gujaf-60	145	5	tr	tr	VERB
gujaf-60	145	6	ics	ic	NOUN
gujaf-60	145	7	vif	vif	NOUN
gujaf-60	145	8	tv	tv	NOUN
gujaf-60	145	9	em	em	PRON
gujaf-60	145	10	1.0000	1.0000	NUM
gujaf-60	145	11	dp	dp	NOUN
gujaf-60	145	12	-0.5088	-0.5088	NOUN
gujaf-60	145	13	1.0000	1.0000	NUM
gujaf-60	145	14	2.1000	2.1000	NUM
gujaf-60	145	15	0.4770	0.4770	NUM
gujaf-60	145	16	pr	pr	NOUN
gujaf-60	145	17	-0.2189	-0.2189	NOUN
gujaf-60	145	18	0.2769	0.2769	NUM
gujaf-60	145	19	1.0000	1.0000	NUM
gujaf-60	145	20	2.9500	2.9500	NUM
gujaf-60	145	21	0.3385	0.3385	NUM
gujaf-60	145	22	sz	sz	NOUN
gujaf-60	145	23	-0.1911	-0.1911	NOUN
gujaf-60	145	24	0.4758	0.4758	NUM
gujaf-60	145	25	0.5208	0.5208	NUM
gujaf-60	145	26	1.0000	1.0000	NUM
gujaf-60	145	27	3.5400	3.5400	NUM
gujaf-60	145	28	0.2822	0.2822	NUM
gujaf-60	145	29	tr	tr	NOUN
gujaf-60	145	30	-0.4612	-0.4612	NOUN
gujaf-60	145	31	0.5450	0.5450	NUM
gujaf-60	145	32	-0.3065	-0.3065	NOUN
gujaf-60	145	33	0.3327	0.3327	NUM
gujaf-60	145	34	1.0000	1.0000	NUM
gujaf-60	145	35	4.1400	4.1400	NUM
gujaf-60	145	36	0.2414	0.2414	NUM
gujaf-60	145	37	ics	ic	NOUN
gujaf-60	145	38	-0.4253	-0.4253	NOUN
gujaf-60	145	39	0.5449	0.5449	NUM
gujaf-60	145	40	-0.1073	-0.1073	NOUN
gujaf-60	145	41	0.6047	0.6047	NUM
gujaf-60	145	42	0.8096	0.8096	NUM
gujaf-60	145	43	1.0000	1.0000	NUM
gujaf-60	145	44	5.1000	5.1000	NUM
gujaf-60	145	45	0.1959	0.1959	NUM
gujaf-60	145	46	source	source	NOUN
gujaf-60	145	47	:	:	PUNCT
gujaf-60	145	48	stata	stata	NOUN
gujaf-60	145	49	output	output	NOUN
gujaf-60	145	50	,	,	PUNCT
gujaf-60	145	51	2020	2020	NUM
gujaf-60	145	52	table	table	NOUN
gujaf-60	145	53	3	3	NUM
gujaf-60	145	54	shows	show	VERB
gujaf-60	145	55	the	the	DET
gujaf-60	145	56	extent	extent	NOUN
gujaf-60	145	57	of	of	ADP
gujaf-60	145	58	the	the	DET
gujaf-60	145	59	relationship	relationship	NOUN
gujaf-60	145	60	between	between	ADP
gujaf-60	145	61	all	all	DET
gujaf-60	145	62	the	the	DET
gujaf-60	145	63	variables	variable	NOUN
gujaf-60	145	64	in	in	ADP
gujaf-60	145	65	the	the	DET
gujaf-60	145	66	regression	regression	NOUN
gujaf-60	145	67	model	model	NOUN
gujaf-60	145	68	.	.	PUNCT
gujaf-60	146	1	the	the	DET
gujaf-60	146	2	result	result	NOUN
gujaf-60	146	3	reveals	reveal	VERB
gujaf-60	146	4	no	no	DET
gujaf-60	146	5	correlation	correlation	NOUN
gujaf-60	146	6	between	between	ADP
gujaf-60	146	7	the	the	DET
gujaf-60	146	8	independent	independent	ADJ
gujaf-60	146	9	variables	variable	NOUN
gujaf-60	146	10	and	and	CCONJ
gujaf-60	146	11	the	the	DET
gujaf-60	146	12	dependent	dependent	ADJ
gujaf-60	146	13	variable	variable	NOUN
gujaf-60	146	14	.	.	PUNCT
gujaf-60	147	1	however	however	ADV
gujaf-60	147	2	,	,	PUNCT
gujaf-60	147	3	this	this	PRON
gujaf-60	147	4	does	do	AUX
gujaf-60	147	5	not	not	PART
gujaf-60	147	6	affect	affect	VERB
gujaf-60	147	7	the	the	DET
gujaf-60	147	8	positive	positive	ADJ
gujaf-60	147	9	relationship	relationship	NOUN
gujaf-60	147	10	between	between	ADP
gujaf-60	147	11	the	the	DET
gujaf-60	147	12	variables	variable	NOUN
gujaf-60	147	13	as	as	SCONJ
gujaf-60	147	14	shown	show	VERB
gujaf-60	147	15	in	in	ADP
gujaf-60	147	16	table	table	NOUN
gujaf-60	147	17	3	3	NUM
gujaf-60	147	18	.	.	PUNCT
gujaf-60	148	1	a	a	DET
gujaf-60	148	2	further	further	ADJ
gujaf-60	148	3	check	check	NOUN
gujaf-60	148	4	for	for	ADP
gujaf-60	148	5	collinearity	collinearity	NOUN
gujaf-60	148	6	as	as	ADP
gujaf-60	148	7	a	a	DET
gujaf-60	148	8	robustness	robustness	NOUN
gujaf-60	148	9	check	check	NOUN
gujaf-60	148	10	using	use	VERB
gujaf-60	148	11	the	the	DET
gujaf-60	148	12	variance	variance	NOUN
gujaf-60	148	13	inflation	inflation	NOUN
gujaf-60	148	14	factor	factor	NOUN
gujaf-60	148	15	(	(	PUNCT
gujaf-60	148	16	vif	vif	PROPN
gujaf-60	148	17	)	)	PUNCT
gujaf-60	148	18	and	and	CCONJ
gujaf-60	148	19	gusau	gusau	ADJ
gujaf-60	148	20	journal	journal	NOUN
gujaf-60	148	21	of	of	ADP
gujaf-60	148	22	accounting	accounting	NOUN
gujaf-60	148	23	and	and	CCONJ
gujaf-60	148	24	finance	finance	NOUN
gujaf-60	148	25	,	,	PUNCT
gujaf-60	148	26	vol	vol	NOUN
gujaf-60	148	27	.	.	PROPN
gujaf-60	148	28	2	2	NUM
gujaf-60	148	29	,	,	PUNCT
gujaf-60	148	30	issue	issue	NOUN
gujaf-60	148	31	2	2	NUM
gujaf-60	148	32	,	,	PUNCT
gujaf-60	148	33	april	april	PROPN
gujaf-60	148	34	,	,	PUNCT
gujaf-60	148	35	2021	2021	NUM
gujaf-60	148	36	13	13	NUM
gujaf-60	148	37	tolerance	tolerance	NOUN
gujaf-60	148	38	value	value	NOUN
gujaf-60	148	39	(	(	PUNCT
gujaf-60	148	40	tv	tv	NOUN
gujaf-60	148	41	)	)	PUNCT
gujaf-60	148	42	reveals	reveal	VERB
gujaf-60	148	43	the	the	DET
gujaf-60	148	44	absence	absence	NOUN
gujaf-60	148	45	of	of	ADP
gujaf-60	148	46	multicollinearity	multicollinearity	NOUN
gujaf-60	148	47	as	as	SCONJ
gujaf-60	148	48	all	all	DET
gujaf-60	148	49	variance	variance	NOUN
gujaf-60	148	50	inflation	inflation	NOUN
gujaf-60	148	51	factors	factor	NOUN
gujaf-60	148	52	are	be	AUX
gujaf-60	148	53	below	below	ADP
gujaf-60	148	54	10	10	NUM
gujaf-60	148	55	and	and	CCONJ
gujaf-60	148	56	tolerance	tolerance	NOUN
gujaf-60	148	57	values	value	NOUN
gujaf-60	148	58	are	be	AUX
gujaf-60	148	59	below	below	ADP
gujaf-60	148	60	1.0	1.0	NUM
gujaf-60	148	61	.	.	NOUN
gujaf-60	148	62	4.1	4.1	NUM
gujaf-60	148	63	regression	regression	NOUN
gujaf-60	148	64	analysis	analysis	NOUN
gujaf-60	148	65	and	and	CCONJ
gujaf-60	148	66	discussion	discussion	NOUN
gujaf-60	148	67	table	table	NOUN
gujaf-60	148	68	4	4	NUM
gujaf-60	148	69	:	:	PUNCT
gujaf-60	148	70	summary	summary	NOUN
gujaf-60	148	71	of	of	ADP
gujaf-60	148	72	regression	regression	NOUN
gujaf-60	148	73	result	result	NOUN
gujaf-60	148	74	variables	variable	NOUN
gujaf-60	148	75	coefficient	coefficient	VERB
gujaf-60	148	76	t	t	NOUN
gujaf-60	148	77	-	-	PUNCT
gujaf-60	148	78	values	value	NOUN
gujaf-60	148	79	p	p	NOUN
gujaf-60	148	80	-	-	PUNCT
gujaf-60	148	81	values	value	NOUN
gujaf-60	148	82	dp	dp	NOUN
gujaf-60	148	83	-0.1425	-0.1425	NOUN
gujaf-60	148	84	-2.1800	-2.1800	NOUN
gujaf-60	148	85	0.0310	0.0310	NUM
gujaf-60	148	86	pr	pr	NOUN
gujaf-60	148	87	-1.1340	-1.1340	NOUN
gujaf-60	148	88	-6.9500	-6.9500	NOUN
gujaf-60	149	1	0.0000	0.0000	NUM
gujaf-60	149	2	sz	sz	NOUN
gujaf-60	149	3	0.1428	0.1428	NUM
gujaf-60	149	4	7.8800	7.8800	NUM
gujaf-60	149	5	0.0000	0.0000	NUM
gujaf-60	149	6	tr	tr	NOUN
gujaf-60	149	7	-0.5092	-0.5092	NOUN
gujaf-60	149	8	-3.0500	-3.0500	NOUN
gujaf-60	149	9	0.0030	0.0030	NUM
gujaf-60	149	10	ics	ics	PROPN
gujaf-60	149	11	-0.7842	-0.7842	NOUN
gujaf-60	149	12	-4.3200	-4.3200	NOUN
gujaf-60	150	1	0.0000	0.0000	NUM
gujaf-60	150	2	constant	constant	ADJ
gujaf-60	150	3	-1.9052	-1.9052	NOUN
gujaf-60	150	4	-5.9000	-5.9000	NOUN
gujaf-60	151	1	0.0000	0.0000	NUM
gujaf-60	151	2	r2	r2	NOUN
gujaf-60	151	3	0.4853	0.4853	NUM
gujaf-60	151	4	f	f	X
gujaf-60	151	5	-	-	PUNCT
gujaf-60	151	6	sta	sta	NOUN
gujaf-60	151	7	131.8900	131.8900	NUM
gujaf-60	151	8	f	f	X
gujaf-60	151	9	-	-	PUNCT
gujaf-60	151	10	sig	sig	INTJ
gujaf-60	151	11	0.0000	0.0000	NUM
gujaf-60	151	12	mean	mean	NOUN
gujaf-60	151	13	vif	vif	NOUN
gujaf-60	151	14	3.5700	3.5700	NUM
gujaf-60	151	15	heteest	hete	ADJ
gujaf-60	151	16	0.1500	0.1500	NUM
gujaf-60	151	17	het	het	NOUN
gujaf-60	151	18	-	-	PUNCT
gujaf-60	151	19	sig	sig	NOUN
gujaf-60	152	1	0.7027	0.7027	NUM
gujaf-60	152	2	hausman	hausman	PROPN
gujaf-60	152	3	33.4800	33.4800	NUM
gujaf-60	152	4	hausman	hausman	PROPN
gujaf-60	152	5	-	-	PUNCT
gujaf-60	152	6	sig	sig	ADJ
gujaf-60	152	7	0.0000	0.0000	NUM
gujaf-60	152	8	source	source	NOUN
gujaf-60	152	9	:	:	PUNCT
gujaf-60	152	10	stata	stata	PROPN
gujaf-60	152	11	output	output	NOUN
gujaf-60	152	12	,	,	PUNCT
gujaf-60	152	13	2020	2020	NUM
gujaf-60	152	14	table	table	NOUN
gujaf-60	152	15	4	4	NUM
gujaf-60	152	16	presents	present	VERB
gujaf-60	152	17	the	the	DET
gujaf-60	152	18	result	result	NOUN
gujaf-60	152	19	of	of	ADP
gujaf-60	152	20	the	the	DET
gujaf-60	152	21	multicolinearity	multicolinearity	NOUN
gujaf-60	152	22	test	test	NOUN
gujaf-60	152	23	where	where	SCONJ
gujaf-60	152	24	it	it	PRON
gujaf-60	152	25	revealed	reveal	VERB
gujaf-60	152	26	the	the	DET
gujaf-60	152	27	mean	mean	NOUN
gujaf-60	152	28	vif	vif	NOUN
gujaf-60	152	29	as	as	ADP
gujaf-60	152	30	3.5700	3.5700	NUM
gujaf-60	152	31	,	,	PUNCT
gujaf-60	152	32	while	while	SCONJ
gujaf-60	152	33	as	as	SCONJ
gujaf-60	152	34	earlier	early	ADV
gujaf-60	152	35	mentioned	mention	VERB
gujaf-60	152	36	all	all	DET
gujaf-60	152	37	the	the	DET
gujaf-60	152	38	vif	vif	NOUN
gujaf-60	152	39	’s	’s	PART
gujaf-60	152	40	and	and	CCONJ
gujaf-60	152	41	tolerance	tolerance	NOUN
gujaf-60	152	42	values	value	NOUN
gujaf-60	152	43	where	where	SCONJ
gujaf-60	152	44	consistently	consistently	ADV
gujaf-60	152	45	less	less	ADJ
gujaf-60	152	46	than	than	ADP
gujaf-60	152	47	10	10	NUM
gujaf-60	152	48	and	and	CCONJ
gujaf-60	152	49	1	1	NUM
gujaf-60	152	50	.	.	PUNCT
gujaf-60	153	1	this	this	PRON
gujaf-60	153	2	implies	imply	VERB
gujaf-60	153	3	that	that	SCONJ
gujaf-60	153	4	multicollinearity	multicollinearity	NOUN
gujaf-60	153	5	is	be	AUX
gujaf-60	153	6	not	not	PART
gujaf-60	153	7	a	a	DET
gujaf-60	153	8	problem	problem	NOUN
gujaf-60	153	9	(	(	PUNCT
gujaf-60	153	10	cassey	cassey	PROPN
gujaf-60	153	11	&	&	CCONJ
gujaf-60	153	12	anderson	anderson	PROPN
gujaf-60	153	13	,	,	PUNCT
gujaf-60	153	14	1999	1999	NUM
gujaf-60	153	15	)	)	PUNCT
gujaf-60	153	16	.	.	PUNCT
gujaf-60	154	1	more	more	ADV
gujaf-60	154	2	so	so	ADV
gujaf-60	154	3	,	,	PUNCT
gujaf-60	154	4	the	the	DET
gujaf-60	154	5	result	result	NOUN
gujaf-60	154	6	obtained	obtain	VERB
gujaf-60	154	7	from	from	ADP
gujaf-60	154	8	the	the	DET
gujaf-60	154	9	heteroscedasticity	heteroscedasticity	NOUN
gujaf-60	154	10	test	test	NOUN
gujaf-60	154	11	is	be	AUX
gujaf-60	154	12	not	not	PART
gujaf-60	154	13	significant	significant	ADJ
gujaf-60	154	14	from	from	ADP
gujaf-60	154	15	the	the	DET
gujaf-60	154	16	probability	probability	NOUN
gujaf-60	154	17	value	value	NOUN
gujaf-60	154	18	of	of	ADP
gujaf-60	154	19	0.7027	0.7027	NUM
gujaf-60	154	20	which	which	PRON
gujaf-60	154	21	indicate	indicate	VERB
gujaf-60	154	22	that	that	SCONJ
gujaf-60	154	23	the	the	DET
gujaf-60	154	24	panel	panel	NOUN
gujaf-60	154	25	element	element	NOUN
gujaf-60	154	26	was	be	AUX
gujaf-60	154	27	homoscedastic	homoscedastic	ADJ
gujaf-60	154	28	.	.	PUNCT
gujaf-60	155	1	however	however	ADV
gujaf-60	155	2	,	,	PUNCT
gujaf-60	155	3	for	for	ADP
gujaf-60	155	4	the	the	DET
gujaf-60	155	5	fact	fact	NOUN
gujaf-60	155	6	that	that	SCONJ
gujaf-60	155	7	it	it	PRON
gujaf-60	155	8	is	be	AUX
gujaf-60	155	9	a	a	DET
gujaf-60	155	10	panel	panel	NOUN
gujaf-60	155	11	data	datum	NOUN
gujaf-60	155	12	,	,	PUNCT
gujaf-60	155	13	the	the	DET
gujaf-60	155	14	test	test	NOUN
gujaf-60	155	15	for	for	ADP
gujaf-60	155	16	fixed	fixed	ADJ
gujaf-60	155	17	and	and	CCONJ
gujaf-60	155	18	random	random	ADJ
gujaf-60	155	19	effect	effect	NOUN
gujaf-60	155	20	were	be	AUX
gujaf-60	155	21	still	still	ADV
gujaf-60	155	22	conducted	conduct	VERB
gujaf-60	155	23	.	.	PUNCT
gujaf-60	156	1	in	in	ADP
gujaf-60	156	2	addition	addition	NOUN
gujaf-60	156	3	,	,	PUNCT
gujaf-60	156	4	the	the	DET
gujaf-60	156	5	result	result	NOUN
gujaf-60	156	6	obtained	obtain	VERB
gujaf-60	156	7	from	from	ADP
gujaf-60	156	8	the	the	DET
gujaf-60	156	9	hausman	hausman	PROPN
gujaf-60	156	10	specification	specification	PROPN
gujaf-60	156	11	test	test	NOUN
gujaf-60	156	12	conducted	conduct	VERB
gujaf-60	156	13	indicates	indicate	VERB
gujaf-60	156	14	,	,	PUNCT
gujaf-60	156	15	that	that	SCONJ
gujaf-60	156	16	the	the	DET
gujaf-60	156	17	probability	probability	NOUN
gujaf-60	156	18	value	value	NOUN
gujaf-60	156	19	is	be	AUX
gujaf-60	156	20	less	less	ADJ
gujaf-60	156	21	<	<	X
gujaf-60	156	22	0.05	0.05	NUM
gujaf-60	156	23	which	which	PRON
gujaf-60	156	24	suggested	suggest	VERB
gujaf-60	156	25	the	the	DET
gujaf-60	156	26	use	use	NOUN
gujaf-60	156	27	and	and	CCONJ
gujaf-60	156	28	subsequent	subsequent	ADJ
gujaf-60	156	29	interpretation	interpretation	NOUN
gujaf-60	156	30	of	of	ADP
gujaf-60	156	31	fixed	fix	VERB
gujaf-60	156	32	effect	effect	NOUN
gujaf-60	156	33	model	model	NOUN
gujaf-60	156	34	in	in	ADP
gujaf-60	156	35	favor	favor	NOUN
gujaf-60	156	36	of	of	ADP
gujaf-60	156	37	the	the	DET
gujaf-60	156	38	random	random	ADJ
gujaf-60	156	39	effect	effect	NOUN
gujaf-60	156	40	.	.	PUNCT
gujaf-60	157	1	the	the	DET
gujaf-60	157	2	cumulative	cumulative	ADJ
gujaf-60	157	3	r	r	NOUN
gujaf-60	157	4	2	2	NUM
gujaf-60	157	5	(	(	PUNCT
gujaf-60	157	6	0.4853	0.4853	NUM
gujaf-60	157	7	)	)	PUNCT
gujaf-60	157	8	which	which	PRON
gujaf-60	157	9	is	be	AUX
gujaf-60	157	10	the	the	DET
gujaf-60	157	11	multiple	multiple	ADJ
gujaf-60	157	12	coefficient	coefficient	NOUN
gujaf-60	157	13	of	of	ADP
gujaf-60	157	14	determination	determination	NOUN
gujaf-60	157	15	gives	give	VERB
gujaf-60	157	16	the	the	DET
gujaf-60	157	17	proportion	proportion	NOUN
gujaf-60	157	18	or	or	CCONJ
gujaf-60	157	19	percentage	percentage	NOUN
gujaf-60	157	20	of	of	ADP
gujaf-60	157	21	the	the	DET
gujaf-60	157	22	total	total	ADJ
gujaf-60	157	23	variation	variation	NOUN
gujaf-60	157	24	in	in	ADP
gujaf-60	157	25	the	the	DET
gujaf-60	157	26	dependent	dependent	ADJ
gujaf-60	157	27	variable	variable	NOUN
gujaf-60	157	28	as	as	SCONJ
gujaf-60	157	29	explained	explain	VERB
gujaf-60	157	30	by	by	ADP
gujaf-60	157	31	the	the	DET
gujaf-60	157	32	independent	independent	ADJ
gujaf-60	157	33	variables	variable	NOUN
gujaf-60	157	34	jointly	jointly	ADV
gujaf-60	157	35	.	.	PUNCT
gujaf-60	158	1	hence	hence	ADV
gujaf-60	158	2	,	,	PUNCT
gujaf-60	158	3	it	it	PRON
gujaf-60	158	4	signifies	signify	VERB
gujaf-60	158	5	49	49	NUM
gujaf-60	158	6	%	%	NOUN
gujaf-60	158	7	of	of	ADP
gujaf-60	158	8	total	total	ADJ
gujaf-60	158	9	gusau	gusau	ADJ
gujaf-60	158	10	journal	journal	NOUN
gujaf-60	158	11	of	of	ADP
gujaf-60	158	12	accounting	accounting	NOUN
gujaf-60	158	13	and	and	CCONJ
gujaf-60	158	14	finance	finance	NOUN
gujaf-60	158	15	,	,	PUNCT
gujaf-60	158	16	vol	vol	NOUN
gujaf-60	158	17	.	.	PROPN
gujaf-60	158	18	2	2	NUM
gujaf-60	158	19	,	,	PUNCT
gujaf-60	158	20	issue	issue	NOUN
gujaf-60	158	21	2	2	NUM
gujaf-60	158	22	,	,	PUNCT
gujaf-60	158	23	april	april	PROPN
gujaf-60	158	24	,	,	PUNCT
gujaf-60	158	25	2021	2021	NUM
gujaf-60	158	26	14	14	NUM
gujaf-60	158	27	variation	variation	NOUN
gujaf-60	158	28	in	in	ADP
gujaf-60	158	29	earnings	earning	NOUN
gujaf-60	158	30	management	management	NOUN
gujaf-60	158	31	of	of	ADP
gujaf-60	158	32	listed	list	VERB
gujaf-60	158	33	deposit	deposit	NOUN
gujaf-60	158	34	money	money	NOUN
gujaf-60	158	35	banks	bank	NOUN
gujaf-60	158	36	(	(	PUNCT
gujaf-60	158	37	dmbs	dmb	NOUN
gujaf-60	158	38	)	)	PUNCT
gujaf-60	158	39	in	in	ADP
gujaf-60	158	40	nigerian	nigerian	PROPN
gujaf-60	158	41	is	be	AUX
gujaf-60	158	42	caused	cause	VERB
gujaf-60	158	43	by	by	ADP
gujaf-60	158	44	the	the	DET
gujaf-60	158	45	collective	collective	ADJ
gujaf-60	158	46	effort	effort	NOUN
gujaf-60	158	47	(	(	PUNCT
gujaf-60	158	48	interaction	interaction	NOUN
gujaf-60	158	49	)	)	PUNCT
gujaf-60	158	50	of	of	ADP
gujaf-60	158	51	dividend	dividend	NOUN
gujaf-60	158	52	payout	payout	NOUN
gujaf-60	158	53	,	,	PUNCT
gujaf-60	158	54	profitability	profitability	NOUN
gujaf-60	158	55	,	,	PUNCT
gujaf-60	158	56	size	size	NOUN
gujaf-60	158	57	,	,	PUNCT
gujaf-60	158	58	tax	tax	NOUN
gujaf-60	158	59	rate	rate	NOUN
gujaf-60	158	60	and	and	CCONJ
gujaf-60	158	61	internal	internal	ADJ
gujaf-60	158	62	control	control	NOUN
gujaf-60	158	63	system	system	NOUN
gujaf-60	158	64	.	.	PUNCT
gujaf-60	159	1	the	the	DET
gujaf-60	159	2	(	(	PUNCT
gujaf-60	159	3	f	f	X
gujaf-60	159	4	)	)	PUNCT
gujaf-60	159	5	statistics	statistic	NOUN
gujaf-60	159	6	which	which	PRON
gujaf-60	159	7	represents	represent	VERB
gujaf-60	159	8	the	the	DET
gujaf-60	159	9	fisher	fisher	PROPN
gujaf-60	159	10	’s	’s	PART
gujaf-60	159	11	statistics	statistic	NOUN
gujaf-60	159	12	with	with	ADP
gujaf-60	159	13	value	value	NOUN
gujaf-60	159	14	of	of	ADP
gujaf-60	159	15	131.8900	131.8900	NUM
gujaf-60	159	16	which	which	PRON
gujaf-60	159	17	is	be	AUX
gujaf-60	159	18	significant	significant	ADJ
gujaf-60	159	19	at	at	ADP
gujaf-60	159	20	1	1	NUM
gujaf-60	159	21	%	%	NOUN
gujaf-60	159	22	indicates	indicate	VERB
gujaf-60	159	23	that	that	SCONJ
gujaf-60	159	24	the	the	DET
gujaf-60	159	25	firm	firm	ADJ
gujaf-60	159	26	specific	specific	ADJ
gujaf-60	159	27	characteristics	characteristic	NOUN
gujaf-60	159	28	model	model	NOUN
gujaf-60	159	29	is	be	AUX
gujaf-60	159	30	fit	fit	ADJ
gujaf-60	159	31	.	.	PUNCT
gujaf-60	160	1	in	in	ADP
gujaf-60	160	2	addition	addition	NOUN
gujaf-60	160	3	,	,	PUNCT
gujaf-60	160	4	it	it	PRON
gujaf-60	160	5	also	also	ADV
gujaf-60	160	6	implies	imply	VERB
gujaf-60	160	7	that	that	SCONJ
gujaf-60	160	8	for	for	ADP
gujaf-60	160	9	any	any	DET
gujaf-60	160	10	change	change	NOUN
gujaf-60	160	11	in	in	ADP
gujaf-60	160	12	firm	firm	ADJ
gujaf-60	160	13	specific	specific	ADJ
gujaf-60	160	14	characteristics	characteristic	NOUN
gujaf-60	160	15	variables	variable	NOUN
gujaf-60	160	16	used	use	VERB
gujaf-60	160	17	in	in	ADP
gujaf-60	160	18	this	this	DET
gujaf-60	160	19	study	study	NOUN
gujaf-60	160	20	,	,	PUNCT
gujaf-60	160	21	the	the	DET
gujaf-60	160	22	earnings	earning	NOUN
gujaf-60	160	23	management	management	NOUN
gujaf-60	160	24	of	of	ADP
gujaf-60	160	25	these	these	DET
gujaf-60	160	26	dmbs	dmb	NOUN
gujaf-60	160	27	will	will	AUX
gujaf-60	160	28	be	be	AUX
gujaf-60	160	29	directly	directly	ADV
gujaf-60	160	30	affected	affect	VERB
gujaf-60	160	31	.	.	PUNCT
gujaf-60	161	1	the	the	DET
gujaf-60	161	2	probability	probability	NOUN
gujaf-60	161	3	value	value	NOUN
gujaf-60	161	4	of	of	ADP
gujaf-60	161	5	(	(	PUNCT
gujaf-60	161	6	0.000	0.000	NUM
gujaf-60	161	7	)	)	PUNCT
gujaf-60	161	8	of	of	ADP
gujaf-60	161	9	the	the	DET
gujaf-60	161	10	f	f	PROPN
gujaf-60	161	11	-	-	PUNCT
gujaf-60	161	12	statistics	statistic	NOUN
gujaf-60	161	13	which	which	PRON
gujaf-60	161	14	is	be	AUX
gujaf-60	161	15	significant	significant	ADJ
gujaf-60	161	16	at	at	ADP
gujaf-60	161	17	1	1	NUM
gujaf-60	161	18	%	%	NOUN
gujaf-60	161	19	implies	imply	VERB
gujaf-60	161	20	that	that	SCONJ
gujaf-60	161	21	there	there	PRON
gujaf-60	161	22	is	be	VERB
gujaf-60	161	23	99.9	99.9	NUM
gujaf-60	161	24	percent	percent	NOUN
gujaf-60	161	25	likelihood	likelihood	NOUN
gujaf-60	161	26	that	that	SCONJ
gujaf-60	161	27	the	the	DET
gujaf-60	161	28	association	association	NOUN
gujaf-60	161	29	among	among	ADP
gujaf-60	161	30	the	the	DET
gujaf-60	161	31	two	two	NUM
gujaf-60	161	32	extreme	extreme	ADJ
gujaf-60	161	33	variables	variable	NOUN
gujaf-60	161	34	(	(	PUNCT
gujaf-60	161	35	dependent	dependent	ADJ
gujaf-60	161	36	and	and	CCONJ
gujaf-60	161	37	independent	independent	ADJ
gujaf-60	161	38	)	)	PUNCT
gujaf-60	161	39	are	be	AUX
gujaf-60	161	40	not	not	PART
gujaf-60	161	41	due	due	ADJ
gujaf-60	161	42	to	to	ADP
gujaf-60	161	43	mere	mere	ADJ
gujaf-60	161	44	chance	chance	NOUN
gujaf-60	161	45	and	and	CCONJ
gujaf-60	161	46	as	as	ADP
gujaf-60	161	47	such	such	DET
gujaf-60	161	48	the	the	DET
gujaf-60	161	49	independent	independent	ADJ
gujaf-60	161	50	variables	variable	NOUN
gujaf-60	161	51	(	(	PUNCT
gujaf-60	161	52	dividend	dividend	NOUN
gujaf-60	161	53	payout	payout	NOUN
gujaf-60	161	54	,	,	PUNCT
gujaf-60	161	55	profitability	profitability	NOUN
gujaf-60	161	56	,	,	PUNCT
gujaf-60	161	57	size	size	NOUN
gujaf-60	161	58	,	,	PUNCT
gujaf-60	161	59	tax	tax	NOUN
gujaf-60	161	60	rate	rate	NOUN
gujaf-60	161	61	and	and	CCONJ
gujaf-60	161	62	internal	internal	ADJ
gujaf-60	161	63	control	control	NOUN
gujaf-60	161	64	system	system	NOUN
gujaf-60	161	65	)	)	PUNCT
gujaf-60	161	66	reliably	reliably	ADV
gujaf-60	161	67	predict	predict	VERB
gujaf-60	161	68	the	the	DET
gujaf-60	161	69	earnings	earning	NOUN
gujaf-60	161	70	management	management	NOUN
gujaf-60	161	71	of	of	ADP
gujaf-60	161	72	listed	list	VERB
gujaf-60	161	73	deposit	deposit	NOUN
gujaf-60	161	74	money	money	NOUN
gujaf-60	161	75	banks	bank	NOUN
gujaf-60	161	76	in	in	ADP
gujaf-60	161	77	nigeria	nigeria	PROPN
gujaf-60	161	78	.	.	PUNCT
gujaf-60	162	1	the	the	DET
gujaf-60	162	2	result	result	NOUN
gujaf-60	162	3	revealed	reveal	VERB
gujaf-60	162	4	that	that	SCONJ
gujaf-60	162	5	dividend	dividend	NOUN
gujaf-60	162	6	payout	payout	NOUN
gujaf-60	162	7	has	have	VERB
gujaf-60	162	8	a	a	DET
gujaf-60	162	9	t	t	NOUN
gujaf-60	162	10	-	-	PUNCT
gujaf-60	162	11	value	value	NOUN
gujaf-60	162	12	of	of	ADP
gujaf-60	162	13	-2.1800	-2.1800	NOUN
gujaf-60	162	14	with	with	ADP
gujaf-60	162	15	regression	regression	NOUN
gujaf-60	162	16	coefficient	coefficient	NOUN
gujaf-60	162	17	of	of	ADP
gujaf-60	162	18	-0.1425	-0.1425	NOUN
gujaf-60	162	19	which	which	PRON
gujaf-60	162	20	is	be	AUX
gujaf-60	162	21	statistically	statistically	ADV
gujaf-60	162	22	significant	significant	ADJ
gujaf-60	162	23	at	at	ADP
gujaf-60	162	24	5	5	NUM
gujaf-60	162	25	%	%	NOUN
gujaf-60	162	26	level	level	NOUN
gujaf-60	162	27	.	.	PUNCT
gujaf-60	163	1	this	this	PRON
gujaf-60	163	2	implies	imply	VERB
gujaf-60	163	3	that	that	SCONJ
gujaf-60	163	4	dividend	dividend	NOUN
gujaf-60	163	5	payout	payout	NOUN
gujaf-60	163	6	has	have	VERB
gujaf-60	163	7	significant	significant	ADJ
gujaf-60	163	8	and	and	CCONJ
gujaf-60	163	9	negative	negative	ADJ
gujaf-60	163	10	effect	effect	NOUN
gujaf-60	163	11	on	on	ADP
gujaf-60	163	12	the	the	DET
gujaf-60	163	13	earnings	earning	NOUN
gujaf-60	163	14	management	management	NOUN
gujaf-60	163	15	(	(	PUNCT
gujaf-60	163	16	em	em	NOUN
gujaf-60	163	17	)	)	PUNCT
gujaf-60	163	18	of	of	ADP
gujaf-60	163	19	listed	list	VERB
gujaf-60	163	20	deposit	deposit	NOUN
gujaf-60	163	21	money	money	NOUN
gujaf-60	163	22	banks	bank	NOUN
gujaf-60	163	23	(	(	PUNCT
gujaf-60	163	24	dmbs	dmb	NOUN
gujaf-60	163	25	)	)	PUNCT
gujaf-60	163	26	in	in	ADP
gujaf-60	163	27	nigeria	nigeria	PROPN
gujaf-60	163	28	.	.	PUNCT
gujaf-60	164	1	however	however	ADV
gujaf-60	164	2	,	,	PUNCT
gujaf-60	164	3	the	the	DET
gujaf-60	164	4	result	result	NOUN
gujaf-60	164	5	is	be	AUX
gujaf-60	164	6	not	not	PART
gujaf-60	164	7	surprising	surprising	ADJ
gujaf-60	164	8	because	because	SCONJ
gujaf-60	164	9	the	the	DET
gujaf-60	164	10	prior	prior	ADJ
gujaf-60	164	11	expectation	expectation	NOUN
gujaf-60	164	12	is	be	AUX
gujaf-60	164	13	that	that	DET
gujaf-60	164	14	firm	firm	NOUN
gujaf-60	164	15	’s	’s	PART
gujaf-60	164	16	that	that	SCONJ
gujaf-60	164	17	payout	payout	ADJ
gujaf-60	164	18	dividend	dividend	NOUN
gujaf-60	164	19	regularly	regularly	ADV
gujaf-60	164	20	will	will	AUX
gujaf-60	164	21	be	be	AUX
gujaf-60	164	22	constrain	constrain	VERB
gujaf-60	164	23	to	to	PART
gujaf-60	164	24	manage	manage	VERB
gujaf-60	164	25	earnings	earning	NOUN
gujaf-60	164	26	opportunistically	opportunistically	ADV
gujaf-60	164	27	.	.	PUNCT
gujaf-60	165	1	this	this	PRON
gujaf-60	165	2	is	be	AUX
gujaf-60	165	3	because	because	SCONJ
gujaf-60	165	4	a	a	DET
gujaf-60	165	5	large	large	ADJ
gujaf-60	165	6	proportion	proportion	NOUN
gujaf-60	165	7	of	of	ADP
gujaf-60	165	8	the	the	PRON
gujaf-60	165	9	after	after	SCONJ
gujaf-60	165	10	tax	tax	NOUN
gujaf-60	165	11	profit	profit	NOUN
gujaf-60	165	12	is	be	AUX
gujaf-60	165	13	shared	share	VERB
gujaf-60	165	14	outside	outside	ADV
gujaf-60	165	15	within	within	ADP
gujaf-60	165	16	the	the	DET
gujaf-60	165	17	shareholders	shareholder	NOUN
gujaf-60	165	18	,	,	PUNCT
gujaf-60	165	19	leaving	leave	VERB
gujaf-60	165	20	an	an	DET
gujaf-60	165	21	insignificant	insignificant	ADJ
gujaf-60	165	22	portion	portion	NOUN
gujaf-60	165	23	as	as	ADP
gujaf-60	165	24	retained	retain	VERB
gujaf-60	165	25	earnings	earning	NOUN
gujaf-60	165	26	.	.	PUNCT
gujaf-60	166	1	similarly	similarly	ADV
gujaf-60	166	2	,	,	PUNCT
gujaf-60	166	3	board	board	NOUN
gujaf-60	166	4	of	of	ADP
gujaf-60	166	5	directors	director	NOUN
gujaf-60	166	6	sometimes	sometimes	ADV
gujaf-60	166	7	in	in	ADP
gujaf-60	166	8	an	an	DET
gujaf-60	166	9	effort	effort	NOUN
gujaf-60	166	10	to	to	PART
gujaf-60	166	11	monitor	monitor	VERB
gujaf-60	166	12	manager	manager	NOUN
gujaf-60	166	13	’s	’s	PART
gujaf-60	166	14	opportunistic	opportunistic	ADJ
gujaf-60	166	15	behavior	behavior	NOUN
gujaf-60	166	16	and	and	CCONJ
gujaf-60	166	17	curb	curb	VERB
gujaf-60	166	18	unwanted	unwanted	ADJ
gujaf-60	166	19	earnings	earning	NOUN
gujaf-60	166	20	management	management	NOUN
gujaf-60	166	21	do	do	AUX
gujaf-60	166	22	pressured	pressure	VERB
gujaf-60	166	23	management	management	NOUN
gujaf-60	166	24	to	to	PART
gujaf-60	166	25	payout	payout	VERB
gujaf-60	166	26	dividend	dividend	NOUN
gujaf-60	166	27	to	to	ADP
gujaf-60	166	28	shareholders	shareholder	NOUN
gujaf-60	166	29	.	.	PUNCT
gujaf-60	167	1	however	however	ADV
gujaf-60	167	2	,	,	PUNCT
gujaf-60	167	3	this	this	DET
gujaf-60	167	4	finding	finding	NOUN
gujaf-60	167	5	gives	give	VERB
gujaf-60	167	6	evidence	evidence	NOUN
gujaf-60	167	7	of	of	ADP
gujaf-60	167	8	accepting	accept	VERB
gujaf-60	167	9	the	the	DET
gujaf-60	167	10	first	first	ADJ
gujaf-60	167	11	alternative	alternative	ADJ
gujaf-60	167	12	hypothesis	hypothesis	NOUN
gujaf-60	167	13	of	of	ADP
gujaf-60	167	14	the	the	DET
gujaf-60	167	15	study	study	NOUN
gujaf-60	167	16	which	which	PRON
gujaf-60	167	17	says	say	VERB
gujaf-60	167	18	;	;	PUNCT
gujaf-60	167	19	there	there	PRON
gujaf-60	167	20	is	be	VERB
gujaf-60	167	21	significant	significant	ADJ
gujaf-60	167	22	effect	effect	NOUN
gujaf-60	167	23	between	between	ADP
gujaf-60	167	24	dividend	dividend	NOUN
gujaf-60	167	25	payout	payout	NOUN
gujaf-60	167	26	and	and	CCONJ
gujaf-60	167	27	earnings	earning	NOUN
gujaf-60	167	28	management	management	NOUN
gujaf-60	167	29	of	of	ADP
gujaf-60	167	30	listed	list	VERB
gujaf-60	167	31	deposit	deposit	NOUN
gujaf-60	167	32	money	money	NOUN
gujaf-60	167	33	banks	bank	NOUN
gujaf-60	167	34	(	(	PUNCT
gujaf-60	167	35	dmbs	dmb	NOUN
gujaf-60	167	36	)	)	PUNCT
gujaf-60	167	37	in	in	ADP
gujaf-60	167	38	nigeria	nigeria	PROPN
gujaf-60	167	39	.	.	PUNCT
gujaf-60	168	1	this	this	DET
gujaf-60	168	2	finding	finding	NOUN
gujaf-60	168	3	is	be	AUX
gujaf-60	168	4	in	in	ADP
gujaf-60	168	5	line	line	NOUN
gujaf-60	168	6	with	with	ADP
gujaf-60	168	7	the	the	DET
gujaf-60	168	8	studies	study	NOUN
gujaf-60	168	9	of	of	ADP
gujaf-60	168	10	aladwan	aladwan	NOUN
gujaf-60	168	11	,	,	PUNCT
gujaf-60	168	12	(	(	PUNCT
gujaf-60	168	13	2019	2019	NUM
gujaf-60	168	14	)	)	PUNCT
gujaf-60	168	15	;	;	PUNCT
gujaf-60	168	16	moghri	moghri	NOUN
gujaf-60	168	17	and	and	CCONJ
gujaf-60	168	18	galogah	galogah	PROPN
gujaf-60	168	19	(	(	PUNCT
gujaf-60	168	20	2013	2013	NUM
gujaf-60	168	21	)	)	PUNCT
gujaf-60	168	22	;	;	PUNCT
gujaf-60	168	23	jahanzaib	jahanzaib	PROPN
gujaf-60	168	24	et	et	PROPN
gujaf-60	168	25	al	al	PROPN
gujaf-60	168	26	.	.	PROPN
gujaf-60	168	27	,	,	PUNCT
gujaf-60	168	28	(	(	PUNCT
gujaf-60	168	29	2012	2012	NUM
gujaf-60	168	30	)	)	PUNCT
gujaf-60	168	31	;	;	PUNCT
gujaf-60	169	1	liu	liu	PROPN
gujaf-60	169	2	(	(	PUNCT
gujaf-60	169	3	2011	2011	NUM
gujaf-60	169	4	)	)	PUNCT
gujaf-60	169	5	;	;	PUNCT
gujaf-60	169	6	edelstein	edelstein	PROPN
gujaf-60	169	7	,	,	PUNCT
gujaf-60	169	8	liu	liu	PROPN
gujaf-60	169	9	and	and	CCONJ
gujaf-60	169	10	tsang	tsang	PROPN
gujaf-60	169	11	,	,	PUNCT
gujaf-60	169	12	(	(	PUNCT
gujaf-60	169	13	2009	2009	NUM
gujaf-60	169	14	)	)	PUNCT
gujaf-60	169	15	;	;	PUNCT
gujaf-60	169	16	nguyen	nguyen	NOUN
gujaf-60	169	17	and	and	CCONJ
gujaf-60	169	18	bui	bui	PROPN
gujaf-60	169	19	,	,	PUNCT
gujaf-60	169	20	(	(	PUNCT
gujaf-60	169	21	2019	2019	NUM
gujaf-60	169	22	)	)	PUNCT
gujaf-60	169	23	;	;	PUNCT
gujaf-60	169	24	and	and	CCONJ
gujaf-60	169	25	he	he	PRON
gujaf-60	169	26	,	,	PUNCT
gujaf-60	169	27	lilian	lilian	PROPN
gujaf-60	169	28	,	,	PUNCT
gujaf-60	169	29	zaiat	zaiat	PROPN
gujaf-60	169	30	,	,	PUNCT
gujaf-60	169	31	and	and	CCONJ
gujaf-60	169	32	zang	zang	PROPN
gujaf-60	169	33	(	(	PUNCT
gujaf-60	169	34	2012	2012	NUM
gujaf-60	169	35	)	)	PUNCT
gujaf-60	169	36	.	.	PUNCT
gujaf-60	170	1	results	result	NOUN
gujaf-60	170	2	on	on	ADP
gujaf-60	170	3	table	table	NOUN
gujaf-60	170	4	4	4	NUM
gujaf-60	170	5	shows	show	VERB
gujaf-60	170	6	that	that	SCONJ
gujaf-60	170	7	profitability	profitability	NOUN
gujaf-60	170	8	has	have	VERB
gujaf-60	170	9	a	a	DET
gujaf-60	170	10	t	t	NOUN
gujaf-60	170	11	-	-	PUNCT
gujaf-60	170	12	value	value	NOUN
gujaf-60	170	13	of	of	ADP
gujaf-60	170	14	-6.9500	-6.9500	NOUN
gujaf-60	170	15	and	and	CCONJ
gujaf-60	170	16	a	a	DET
gujaf-60	170	17	coefficient	coefficient	NOUN
gujaf-60	170	18	beta	beta	NOUN
gujaf-60	170	19	value	value	NOUN
gujaf-60	170	20	of	of	ADP
gujaf-60	170	21	-1.1340	-1.1340	PROPN
gujaf-60	170	22	with	with	ADP
gujaf-60	170	23	a	a	DET
gujaf-60	170	24	significant	significant	ADJ
gujaf-60	170	25	p	p	NOUN
gujaf-60	170	26	-	-	PUNCT
gujaf-60	170	27	value	value	NOUN
gujaf-60	170	28	of	of	ADP
gujaf-60	170	29	0.000	0.000	NUM
gujaf-60	170	30	.	.	PUNCT
gujaf-60	171	1	this	this	PRON
gujaf-60	171	2	indicates	indicate	VERB
gujaf-60	171	3	that	that	SCONJ
gujaf-60	171	4	for	for	SCONJ
gujaf-60	171	5	every	every	DET
gujaf-60	171	6	1	1	NUM
gujaf-60	171	7	%	%	NOUN
gujaf-60	171	8	increase	increase	NOUN
gujaf-60	171	9	in	in	ADP
gujaf-60	171	10	the	the	DET
gujaf-60	171	11	profitability	profitability	NOUN
gujaf-60	171	12	of	of	ADP
gujaf-60	171	13	listed	list	VERB
gujaf-60	171	14	deposit	deposit	NOUN
gujaf-60	171	15	money	money	NOUN
gujaf-60	171	16	banks	bank	NOUN
gujaf-60	171	17	(	(	PUNCT
gujaf-60	171	18	dmbs	dmb	NOUN
gujaf-60	171	19	)	)	PUNCT
gujaf-60	171	20	earnings	earning	NOUN
gujaf-60	171	21	management	management	NOUN
gujaf-60	171	22	reduce	reduce	VERB
gujaf-60	171	23	by	by	ADP
gujaf-60	171	24	one	one	NUM
gujaf-60	171	25	point	point	NOUN
gujaf-60	171	26	.	.	PUNCT
gujaf-60	172	1	this	this	PRON
gujaf-60	172	2	is	be	AUX
gujaf-60	172	3	expected	expect	VERB
gujaf-60	172	4	as	as	SCONJ
gujaf-60	172	5	it	it	PRON
gujaf-60	172	6	only	only	ADV
gujaf-60	172	7	confirms	confirm	VERB
gujaf-60	172	8	that	that	SCONJ
gujaf-60	172	9	the	the	DET
gujaf-60	172	10	effort	effort	NOUN
gujaf-60	172	11	to	to	PART
gujaf-60	172	12	reduce	reduce	VERB
gujaf-60	172	13	manipulations	manipulation	NOUN
gujaf-60	172	14	by	by	ADP
gujaf-60	172	15	banks	bank	NOUN
gujaf-60	172	16	is	be	AUX
gujaf-60	172	17	quite	quite	ADV
gujaf-60	172	18	insignificant	insignificant	ADJ
gujaf-60	172	19	considering	consider	VERB
gujaf-60	172	20	the	the	DET
gujaf-60	172	21	value	value	NOUN
gujaf-60	172	22	.	.	PUNCT
gujaf-60	173	1	this	this	DET
gujaf-60	173	2	result	result	NOUN
gujaf-60	173	3	serves	serve	VERB
gujaf-60	173	4	as	as	ADP
gujaf-60	173	5	a	a	DET
gujaf-60	173	6	sufficient	sufficient	ADJ
gujaf-60	173	7	evidence	evidence	NOUN
gujaf-60	173	8	of	of	ADP
gujaf-60	173	9	gusau	gusau	ADJ
gujaf-60	173	10	journal	journal	NOUN
gujaf-60	173	11	of	of	ADP
gujaf-60	173	12	accounting	accounting	NOUN
gujaf-60	173	13	and	and	CCONJ
gujaf-60	173	14	finance	finance	NOUN
gujaf-60	173	15	,	,	PUNCT
gujaf-60	173	16	vol	vol	NOUN
gujaf-60	173	17	.	.	PROPN
gujaf-60	173	18	2	2	NUM
gujaf-60	173	19	,	,	PUNCT
gujaf-60	173	20	issue	issue	NOUN
gujaf-60	173	21	2	2	NUM
gujaf-60	173	22	,	,	PUNCT
gujaf-60	173	23	april	april	PROPN
gujaf-60	173	24	,	,	PUNCT
gujaf-60	173	25	2021	2021	NUM
gujaf-60	173	26	15	15	NUM
gujaf-60	173	27	accepting	accept	VERB
gujaf-60	173	28	hypothesis	hypothesis	NOUN
gujaf-60	173	29	two	two	NUM
gujaf-60	173	30	of	of	ADP
gujaf-60	173	31	this	this	DET
gujaf-60	173	32	study	study	NOUN
gujaf-60	173	33	which	which	PRON
gujaf-60	173	34	states	state	VERB
gujaf-60	173	35	that	that	SCONJ
gujaf-60	173	36	profitability	profitability	NOUN
gujaf-60	173	37	significantly	significantly	ADV
gujaf-60	173	38	relates	relate	VERB
gujaf-60	173	39	to	to	ADP
gujaf-60	173	40	earnings	earning	NOUN
gujaf-60	173	41	management	management	NOUN
gujaf-60	173	42	of	of	ADP
gujaf-60	173	43	listed	list	VERB
gujaf-60	173	44	deposit	deposit	NOUN
gujaf-60	173	45	money	money	NOUN
gujaf-60	173	46	banks	bank	NOUN
gujaf-60	173	47	in	in	ADP
gujaf-60	173	48	nigerian	nigerian	PROPN
gujaf-60	173	49	.	.	PUNCT
gujaf-60	174	1	this	this	PRON
gujaf-60	174	2	supports	support	VERB
gujaf-60	174	3	the	the	DET
gujaf-60	174	4	position	position	NOUN
gujaf-60	174	5	of	of	ADP
gujaf-60	174	6	alhadab	alhadab	NOUN
gujaf-60	174	7	,	,	PUNCT
gujaf-60	174	8	and	and	CCONJ
gujaf-60	174	9	al	al	PROPN
gujaf-60	174	10	-	-	PUNCT
gujaf-60	174	11	own	own	ADJ
gujaf-60	174	12	,	,	PUNCT
gujaf-60	174	13	(	(	PUNCT
gujaf-60	174	14	2017	2017	NUM
gujaf-60	174	15	)	)	PUNCT
gujaf-60	174	16	;	;	PUNCT
gujaf-60	174	17	kothari	kothari	PROPN
gujaf-60	174	18	,	,	PUNCT
gujaf-60	174	19	mizik	mizik	ADV
gujaf-60	174	20	and	and	CCONJ
gujaf-60	174	21	roychowdhury	roychowdhury	NOUN
gujaf-60	174	22	,	,	PUNCT
gujaf-60	174	23	(	(	PUNCT
gujaf-60	174	24	2016	2016	NUM
gujaf-60	174	25	)	)	PUNCT
gujaf-60	174	26	;	;	PUNCT
gujaf-60	174	27	cohen	cohen	PROPN
gujaf-60	174	28	and	and	CCONJ
gujaf-60	174	29	zarowin	zarowin	PROPN
gujaf-60	174	30	,	,	PUNCT
gujaf-60	174	31	(	(	PUNCT
gujaf-60	174	32	2010	2010	NUM
gujaf-60	174	33	)	)	PUNCT
gujaf-60	174	34	;	;	PUNCT
gujaf-60	174	35	doyle	doyle	PROPN
gujaf-60	174	36	,	,	PUNCT
gujaf-60	174	37	ge	ge	PROPN
gujaf-60	174	38	and	and	CCONJ
gujaf-60	174	39	mcvay	mcvay	PROPN
gujaf-60	174	40	,	,	PUNCT
gujaf-60	174	41	(	(	PUNCT
gujaf-60	174	42	2007	2007	NUM
gujaf-60	174	43	)	)	PUNCT
gujaf-60	174	44	lee	lee	PROPN
gujaf-60	174	45	,	,	PUNCT
gujaf-60	174	46	li	li	PROPN
gujaf-60	174	47	,	,	PUNCT
gujaf-60	174	48	and	and	CCONJ
gujaf-60	174	49	yue	yue	PROPN
gujaf-60	174	50	(	(	PUNCT
gujaf-60	174	51	2006	2006	NUM
gujaf-60	174	52	)	)	PUNCT
gujaf-60	174	53	;	;	PUNCT
gujaf-60	174	54	kim	kim	PROPN
gujaf-60	174	55	,	,	PUNCT
gujaf-60	174	56	liu	liu	PROPN
gujaf-60	174	57	,	,	PUNCT
gujaf-60	174	58	and	and	CCONJ
gujaf-60	174	59	rhee	rhee	PROPN
gujaf-60	174	60	(	(	PUNCT
gujaf-60	174	61	2003	2003	NUM
gujaf-60	174	62	)	)	PUNCT
gujaf-60	174	63	.	.	PUNCT
gujaf-60	175	1	the	the	DET
gujaf-60	175	2	study	study	NOUN
gujaf-60	175	3	result	result	NOUN
gujaf-60	175	4	shows	show	VERB
gujaf-60	175	5	that	that	DET
gujaf-60	175	6	size	size	NOUN
gujaf-60	175	7	has	have	VERB
gujaf-60	175	8	a	a	DET
gujaf-60	175	9	t	t	NOUN
gujaf-60	175	10	-	-	PUNCT
gujaf-60	175	11	value	value	NOUN
gujaf-60	175	12	of	of	ADP
gujaf-60	175	13	7.8800	7.8800	NUM
gujaf-60	175	14	,	,	PUNCT
gujaf-60	175	15	coefficient	coefficient	NOUN
gujaf-60	175	16	value	value	NOUN
gujaf-60	175	17	of	of	ADP
gujaf-60	175	18	0.1428	0.1428	NUM
gujaf-60	175	19	which	which	PRON
gujaf-60	175	20	is	be	AUX
gujaf-60	175	21	statistically	statistically	ADV
gujaf-60	175	22	significant	significant	ADJ
gujaf-60	175	23	at	at	ADP
gujaf-60	175	24	1	1	NUM
gujaf-60	175	25	%	%	NOUN
gujaf-60	175	26	level	level	NOUN
gujaf-60	175	27	.	.	PUNCT
gujaf-60	176	1	this	this	DET
gujaf-60	176	2	signifies	signify	VERB
gujaf-60	176	3	that	that	PRON
gujaf-60	176	4	size	size	VERB
gujaf-60	176	5	positively	positively	ADV
gujaf-60	176	6	and	and	CCONJ
gujaf-60	176	7	statistically	statistically	ADV
gujaf-60	176	8	influence	influence	VERB
gujaf-60	176	9	earnings	earning	NOUN
gujaf-60	176	10	management	management	NOUN
gujaf-60	176	11	(	(	PUNCT
gujaf-60	176	12	em	em	NOUN
gujaf-60	176	13	)	)	PUNCT
gujaf-60	176	14	of	of	ADP
gujaf-60	176	15	deposit	deposit	NOUN
gujaf-60	176	16	money	money	NOUN
gujaf-60	176	17	banks	bank	NOUN
gujaf-60	176	18	(	(	PUNCT
gujaf-60	176	19	dmbs	dmb	NOUN
gujaf-60	176	20	)	)	PUNCT
gujaf-60	176	21	.	.	PUNCT
gujaf-60	177	1	this	this	PRON
gujaf-60	177	2	implies	imply	VERB
gujaf-60	177	3	that	that	SCONJ
gujaf-60	177	4	for	for	ADP
gujaf-60	177	5	every	every	DET
gujaf-60	177	6	1	1	NUM
gujaf-60	177	7	%	%	NOUN
gujaf-60	177	8	increase	increase	NOUN
gujaf-60	177	9	in	in	ADP
gujaf-60	177	10	the	the	DET
gujaf-60	177	11	size	size	NOUN
gujaf-60	177	12	as	as	SCONJ
gujaf-60	177	13	represented	represent	VERB
gujaf-60	177	14	by	by	ADP
gujaf-60	177	15	the	the	DET
gujaf-60	177	16	natural	natural	ADJ
gujaf-60	177	17	log	log	NOUN
gujaf-60	177	18	of	of	ADP
gujaf-60	177	19	total	total	ADJ
gujaf-60	177	20	asset	asset	NOUN
gujaf-60	177	21	of	of	ADP
gujaf-60	177	22	dmbs	dmb	NOUN
gujaf-60	177	23	,	,	PUNCT
gujaf-60	177	24	the	the	DET
gujaf-60	177	25	earnings	earning	NOUN
gujaf-60	177	26	management	management	NOUN
gujaf-60	177	27	(	(	PUNCT
gujaf-60	177	28	em	em	PRON
gujaf-60	177	29	)	)	PUNCT
gujaf-60	177	30	will	will	AUX
gujaf-60	177	31	also	also	ADV
gujaf-60	177	32	increase	increase	VERB
gujaf-60	177	33	significantly	significantly	ADV
gujaf-60	177	34	by	by	ADP
gujaf-60	177	35	the	the	DET
gujaf-60	177	36	coefficient	coefficient	NOUN
gujaf-60	177	37	value	value	NOUN
gujaf-60	177	38	.	.	PUNCT
gujaf-60	178	1	this	this	PRON
gujaf-60	178	2	is	be	AUX
gujaf-60	178	3	not	not	PART
gujaf-60	178	4	surprising	surprising	ADJ
gujaf-60	178	5	considering	consider	VERB
gujaf-60	178	6	the	the	DET
gujaf-60	178	7	fact	fact	NOUN
gujaf-60	178	8	that	that	SCONJ
gujaf-60	178	9	a	a	DET
gujaf-60	178	10	significant	significant	ADJ
gujaf-60	178	11	proportion	proportion	NOUN
gujaf-60	178	12	of	of	ADP
gujaf-60	178	13	bank	bank	NOUN
gujaf-60	178	14	’s	’s	PART
gujaf-60	178	15	asset	asset	NOUN
gujaf-60	178	16	is	be	AUX
gujaf-60	178	17	represented	represent	VERB
gujaf-60	178	18	by	by	ADP
gujaf-60	178	19	loans	loan	NOUN
gujaf-60	178	20	(	(	PUNCT
gujaf-60	178	21	facility	facility	NOUN
gujaf-60	178	22	)	)	PUNCT
gujaf-60	178	23	which	which	PRON
gujaf-60	178	24	is	be	AUX
gujaf-60	178	25	a	a	DET
gujaf-60	178	26	major	major	ADJ
gujaf-60	178	27	avenue	avenue	NOUN
gujaf-60	178	28	of	of	ADP
gujaf-60	178	29	earnings	earning	NOUN
gujaf-60	178	30	management	management	NOUN
gujaf-60	178	31	by	by	ADP
gujaf-60	178	32	banks	bank	NOUN
gujaf-60	178	33	.	.	PUNCT
gujaf-60	179	1	however	however	ADV
gujaf-60	179	2	,	,	PUNCT
gujaf-60	179	3	this	this	DET
gujaf-60	179	4	finding	finding	NOUN
gujaf-60	179	5	serves	serve	VERB
gujaf-60	179	6	as	as	ADP
gujaf-60	179	7	an	an	DET
gujaf-60	179	8	evidence	evidence	NOUN
gujaf-60	179	9	of	of	ADP
gujaf-60	179	10	accepting	accept	VERB
gujaf-60	179	11	hypothesis	hypothesis	NOUN
gujaf-60	179	12	three	three	NUM
gujaf-60	179	13	which	which	PRON
gujaf-60	179	14	states	state	VERB
gujaf-60	179	15	that	that	DET
gujaf-60	179	16	size	size	NOUN
gujaf-60	179	17	significantly	significantly	ADV
gujaf-60	179	18	relates	relate	VERB
gujaf-60	179	19	to	to	ADP
gujaf-60	179	20	earnings	earning	NOUN
gujaf-60	179	21	management	management	NOUN
gujaf-60	179	22	.	.	PUNCT
gujaf-60	180	1	this	this	PRON
gujaf-60	180	2	supports	support	VERB
gujaf-60	180	3	the	the	DET
gujaf-60	180	4	findings	finding	NOUN
gujaf-60	180	5	of	of	ADP
gujaf-60	180	6	jahmani	jahmani	PROPN
gujaf-60	180	7	and	and	CCONJ
gujaf-60	180	8	niranjan	niranjan	PROPN
gujaf-60	180	9	,	,	PUNCT
gujaf-60	180	10	(	(	PUNCT
gujaf-60	180	11	2015	2015	NUM
gujaf-60	180	12	)	)	PUNCT
gujaf-60	180	13	;	;	PUNCT
gujaf-60	180	14	aini	aini	NOUN
gujaf-60	180	15	,	,	PUNCT
gujaf-60	180	16	takiah	takiah	PROPN
gujaf-60	180	17	,	,	PUNCT
gujaf-60	180	18	pourjalali	pourjalali	VERB
gujaf-60	180	19	,	,	PUNCT
gujaf-60	180	20	and	and	CCONJ
gujaf-60	180	21	teruya	teruya	NOUN
gujaf-60	180	22	,	,	PUNCT
gujaf-60	180	23	(	(	PUNCT
gujaf-60	180	24	2006	2006	NUM
gujaf-60	180	25	)	)	PUNCT
gujaf-60	180	26	;	;	PUNCT
gujaf-60	180	27	kim	kim	PROPN
gujaf-60	180	28	,	,	PUNCT
gujaf-60	180	29	liu	liu	PROPN
gujaf-60	180	30	,	,	PUNCT
gujaf-60	180	31	and	and	CCONJ
gujaf-60	180	32	rhee	rhee	PROPN
gujaf-60	180	33	(	(	PUNCT
gujaf-60	180	34	2003	2003	NUM
gujaf-60	180	35	)	)	PUNCT
gujaf-60	180	36	.	.	PUNCT
gujaf-60	181	1	the	the	DET
gujaf-60	181	2	result	result	NOUN
gujaf-60	181	3	of	of	ADP
gujaf-60	181	4	tax	tax	NOUN
gujaf-60	181	5	rate	rate	NOUN
gujaf-60	181	6	reveals	reveal	VERB
gujaf-60	181	7	a	a	DET
gujaf-60	181	8	t	t	NOUN
gujaf-60	181	9	-	-	PUNCT
gujaf-60	181	10	value	value	NOUN
gujaf-60	181	11	of	of	ADP
gujaf-60	181	12	-3.0500	-3.0500	NOUN
gujaf-60	181	13	and	and	CCONJ
gujaf-60	181	14	a	a	DET
gujaf-60	181	15	beta	beta	ADJ
gujaf-60	181	16	value	value	NOUN
gujaf-60	181	17	of	of	ADP
gujaf-60	181	18	-0.5092	-0.5092	NOUN
gujaf-60	181	19	with	with	ADP
gujaf-60	181	20	a	a	DET
gujaf-60	181	21	probability	probability	NOUN
gujaf-60	181	22	value	value	NOUN
gujaf-60	181	23	of	of	ADP
gujaf-60	181	24	0.0030	0.0030	NUM
gujaf-60	181	25	.	.	PUNCT
gujaf-60	182	1	this	this	PRON
gujaf-60	182	2	shows	show	VERB
gujaf-60	182	3	that	that	SCONJ
gujaf-60	182	4	for	for	ADP
gujaf-60	182	5	any	any	DET
gujaf-60	182	6	1	1	NUM
gujaf-60	182	7	%	%	NOUN
gujaf-60	182	8	increase	increase	NOUN
gujaf-60	182	9	in	in	ADP
gujaf-60	182	10	tax	tax	NOUN
gujaf-60	182	11	rate	rate	NOUN
gujaf-60	182	12	,	,	PUNCT
gujaf-60	182	13	earnings	earning	NOUN
gujaf-60	182	14	management	management	NOUN
gujaf-60	182	15	of	of	ADP
gujaf-60	182	16	banks	bank	NOUN
gujaf-60	182	17	are	be	AUX
gujaf-60	182	18	reduced	reduce	VERB
gujaf-60	182	19	significantly	significantly	ADV
gujaf-60	182	20	.	.	PUNCT
gujaf-60	183	1	the	the	DET
gujaf-60	183	2	p	p	NOUN
gujaf-60	183	3	-	-	PUNCT
gujaf-60	183	4	value	value	NOUN
gujaf-60	183	5	signifies	signifie	NOUN
gujaf-60	183	6	that	that	SCONJ
gujaf-60	183	7	tax	tax	NOUN
gujaf-60	183	8	rate	rate	NOUN
gujaf-60	183	9	is	be	AUX
gujaf-60	183	10	another	another	DET
gujaf-60	183	11	factor	factor	NOUN
gujaf-60	183	12	that	that	PRON
gujaf-60	183	13	influences	influence	VERB
gujaf-60	183	14	earnings	earning	NOUN
gujaf-60	183	15	management	management	NOUN
gujaf-60	183	16	of	of	ADP
gujaf-60	183	17	deposit	deposit	NOUN
gujaf-60	183	18	money	money	NOUN
gujaf-60	183	19	banks	bank	NOUN
gujaf-60	183	20	to	to	PART
gujaf-60	183	21	pay	pay	VERB
gujaf-60	183	22	less	less	ADJ
gujaf-60	183	23	tax	tax	NOUN
gujaf-60	183	24	.	.	PUNCT
gujaf-60	184	1	this	this	DET
gujaf-60	184	2	result	result	NOUN
gujaf-60	184	3	confirms	confirm	VERB
gujaf-60	184	4	the	the	DET
gujaf-60	184	5	earlier	early	ADJ
gujaf-60	184	6	result	result	NOUN
gujaf-60	184	7	presented	present	VERB
gujaf-60	184	8	for	for	ADP
gujaf-60	184	9	profitability	profitability	NOUN
gujaf-60	184	10	.	.	PUNCT
gujaf-60	185	1	hence	hence	ADV
gujaf-60	185	2	,	,	PUNCT
gujaf-60	185	3	this	this	DET
gujaf-60	185	4	finding	finding	NOUN
gujaf-60	185	5	provides	provide	VERB
gujaf-60	185	6	adequate	adequate	ADJ
gujaf-60	185	7	reasons	reason	NOUN
gujaf-60	185	8	of	of	ADP
gujaf-60	185	9	accepting	accept	VERB
gujaf-60	185	10	the	the	DET
gujaf-60	185	11	fourth	fourth	ADJ
gujaf-60	185	12	alternative	alternative	ADJ
gujaf-60	185	13	hypothesis	hypothesis	NOUN
gujaf-60	185	14	of	of	ADP
gujaf-60	185	15	the	the	DET
gujaf-60	185	16	study	study	NOUN
gujaf-60	185	17	which	which	PRON
gujaf-60	185	18	states	state	VERB
gujaf-60	185	19	that	that	SCONJ
gujaf-60	185	20	tax	tax	NOUN
gujaf-60	185	21	rate	rate	NOUN
gujaf-60	185	22	significantly	significantly	ADV
gujaf-60	185	23	relates	relate	VERB
gujaf-60	185	24	to	to	ADP
gujaf-60	185	25	earnings	earning	NOUN
gujaf-60	185	26	management	management	NOUN
gujaf-60	185	27	.	.	PUNCT
gujaf-60	186	1	this	this	DET
gujaf-60	186	2	finding	finding	NOUN
gujaf-60	186	3	is	be	AUX
gujaf-60	186	4	in	in	ADP
gujaf-60	186	5	line	line	NOUN
gujaf-60	186	6	with	with	ADP
gujaf-60	186	7	edelstein	edelstein	PROPN
gujaf-60	186	8	et	et	PROPN
gujaf-60	186	9	al	al	PROPN
gujaf-60	186	10	,	,	PUNCT
gujaf-60	186	11	(	(	PUNCT
gujaf-60	186	12	2009	2009	NUM
gujaf-60	186	13	)	)	PUNCT
gujaf-60	186	14	.	.	PUNCT
gujaf-60	187	1	in	in	ADP
gujaf-60	187	2	order	order	NOUN
gujaf-60	187	3	to	to	PART
gujaf-60	187	4	test	test	VERB
gujaf-60	187	5	the	the	DET
gujaf-60	187	6	hypothesis	hypothesis	NOUN
gujaf-60	187	7	that	that	PRON
gujaf-60	187	8	says	say	VERB
gujaf-60	187	9	internal	internal	ADJ
gujaf-60	187	10	control	control	NOUN
gujaf-60	187	11	system	system	NOUN
gujaf-60	187	12	has	have	VERB
gujaf-60	187	13	significant	significant	ADJ
gujaf-60	187	14	impact	impact	NOUN
gujaf-60	187	15	on	on	ADP
gujaf-60	187	16	earnings	earning	NOUN
gujaf-60	187	17	management	management	NOUN
gujaf-60	187	18	of	of	ADP
gujaf-60	187	19	listed	list	VERB
gujaf-60	187	20	deposit	deposit	NOUN
gujaf-60	187	21	money	money	NOUN
gujaf-60	187	22	banks	bank	NOUN
gujaf-60	187	23	(	(	PUNCT
gujaf-60	187	24	dmbs	dmb	NOUN
gujaf-60	187	25	)	)	PUNCT
gujaf-60	187	26	.	.	PUNCT
gujaf-60	188	1	the	the	DET
gujaf-60	188	2	regression	regression	NOUN
gujaf-60	188	3	result	result	NOUN
gujaf-60	188	4	gives	give	VERB
gujaf-60	188	5	a	a	DET
gujaf-60	188	6	t	t	NOUN
gujaf-60	188	7	-	-	PUNCT
gujaf-60	188	8	value	value	NOUN
gujaf-60	188	9	of	of	ADP
gujaf-60	188	10	-4.3200	-4.3200	NOUN
gujaf-60	188	11	with	with	ADP
gujaf-60	188	12	a	a	DET
gujaf-60	188	13	beta	beta	ADJ
gujaf-60	188	14	coefficient	coefficient	NOUN
gujaf-60	188	15	of	of	ADP
gujaf-60	188	16	-0.7842	-0.7842	NOUN
gujaf-60	188	17	which	which	PRON
gujaf-60	188	18	is	be	AUX
gujaf-60	188	19	significant	significant	ADJ
gujaf-60	188	20	at	at	ADP
gujaf-60	188	21	1	1	NUM
gujaf-60	188	22	%	%	NOUN
gujaf-60	188	23	significance	significance	NOUN
gujaf-60	188	24	level	level	NOUN
gujaf-60	188	25	.	.	PUNCT
gujaf-60	189	1	this	this	PRON
gujaf-60	189	2	shows	show	VERB
gujaf-60	189	3	that	that	SCONJ
gujaf-60	189	4	for	for	ADP
gujaf-60	189	5	every	every	DET
gujaf-60	189	6	increase	increase	NOUN
gujaf-60	189	7	in	in	ADP
gujaf-60	189	8	the	the	DET
gujaf-60	189	9	number	number	NOUN
gujaf-60	189	10	of	of	ADP
gujaf-60	189	11	independent	independent	ADJ
gujaf-60	189	12	directors	director	NOUN
gujaf-60	189	13	on	on	ADP
gujaf-60	189	14	the	the	DET
gujaf-60	189	15	board	board	NOUN
gujaf-60	189	16	of	of	ADP
gujaf-60	189	17	banks	bank	NOUN
gujaf-60	189	18	,	,	PUNCT
gujaf-60	189	19	their	their	PRON
gujaf-60	189	20	earnings	earning	NOUN
gujaf-60	189	21	manipulations	manipulation	NOUN
gujaf-60	189	22	reduce	reduce	VERB
gujaf-60	189	23	significantly	significantly	ADV
gujaf-60	189	24	.	.	PUNCT
gujaf-60	190	1	this	this	DET
gujaf-60	190	2	further	far	ADV
gujaf-60	190	3	indicates	indicate	VERB
gujaf-60	190	4	that	that	SCONJ
gujaf-60	190	5	,	,	PUNCT
gujaf-60	190	6	the	the	PRON
gujaf-60	190	7	stronger	strong	ADJ
gujaf-60	190	8	the	the	DET
gujaf-60	190	9	internal	internal	ADJ
gujaf-60	190	10	control	control	NOUN
gujaf-60	190	11	system	system	NOUN
gujaf-60	190	12	,	,	PUNCT
gujaf-60	190	13	the	the	DET
gujaf-60	190	14	less	less	ADV
gujaf-60	190	15	convenient	convenient	ADJ
gujaf-60	190	16	managers	manager	NOUN
gujaf-60	190	17	were	be	AUX
gujaf-60	190	18	opportune	opportune	ADJ
gujaf-60	190	19	to	to	PART
gujaf-60	190	20	engage	engage	VERB
gujaf-60	190	21	in	in	ADP
gujaf-60	190	22	unwanted	unwanted	ADJ
gujaf-60	190	23	earnings	earning	NOUN
gujaf-60	190	24	management	management	NOUN
gujaf-60	190	25	.	.	PUNCT
gujaf-60	191	1	based	base	VERB
gujaf-60	191	2	on	on	ADP
gujaf-60	191	3	this	this	DET
gujaf-60	191	4	result	result	NOUN
gujaf-60	191	5	,	,	PUNCT
gujaf-60	191	6	the	the	DET
gujaf-60	191	7	fifth	fifth	ADJ
gujaf-60	191	8	alternative	alternative	ADJ
gujaf-60	191	9	hypothesis	hypothesis	NOUN
gujaf-60	191	10	is	be	AUX
gujaf-60	191	11	accepted	accept	VERB
gujaf-60	191	12	.	.	PUNCT
gujaf-60	192	1	this	this	PRON
gujaf-60	192	2	is	be	AUX
gujaf-60	192	3	in	in	ADP
gujaf-60	192	4	line	line	NOUN
gujaf-60	192	5	with	with	ADP
gujaf-60	192	6	the	the	DET
gujaf-60	192	7	findings	finding	NOUN
gujaf-60	192	8	of	of	ADP
gujaf-60	192	9	luo	luo	PROPN
gujaf-60	192	10	and	and	CCONJ
gujaf-60	192	11	jeyraj	jeyraj	ADJ
gujaf-60	192	12	,	,	PUNCT
gujaf-60	192	13	(	(	PUNCT
gujaf-60	192	14	2019	2019	NUM
gujaf-60	192	15	)	)	PUNCT
gujaf-60	192	16	and	and	CCONJ
gujaf-60	192	17	mahboub	mahboub	PROPN
gujaf-60	192	18	,	,	PUNCT
gujaf-60	192	19	(	(	PUNCT
gujaf-60	192	20	2017	2017	NUM
gujaf-60	192	21	)	)	PUNCT
gujaf-60	192	22	;	;	PUNCT
gujaf-60	193	1	fan	fan	PROPN
gujaf-60	193	2	,	,	PUNCT
gujaf-60	193	3	zhang	zhang	PROPN
gujaf-60	193	4	and	and	CCONJ
gujaf-60	193	5	liu	liu	PROPN
gujaf-60	193	6	,	,	PUNCT
gujaf-60	193	7	2013	2013	NUM
gujaf-60	193	8	;	;	PUNCT
gujaf-60	193	9	fang	fang	X
gujaf-60	193	10	,	,	PUNCT
gujaf-60	193	11	sun	sun	NOUN
gujaf-60	193	12	,	,	PUNCT
gujaf-60	193	13	jin	jin	NOUN
gujaf-60	193	14	;	;	PUNCT
gujaf-60	193	15	hongxing	hongxe	VERB
gujaf-60	193	16	,	,	PUNCT
gujaf-60	193	17	jin	jin	NOUN
gujaf-60	193	18	,	,	PUNCT
gujaf-60	193	19	gusau	gusau	ADJ
gujaf-60	193	20	journal	journal	NOUN
gujaf-60	193	21	of	of	ADP
gujaf-60	193	22	accounting	accounting	NOUN
gujaf-60	193	23	and	and	CCONJ
gujaf-60	193	24	finance	finance	NOUN
gujaf-60	193	25	,	,	PUNCT
gujaf-60	193	26	vol	vol	NOUN
gujaf-60	193	27	.	.	PROPN
gujaf-60	193	28	2	2	NUM
gujaf-60	193	29	,	,	PUNCT
gujaf-60	193	30	issue	issue	NOUN
gujaf-60	193	31	2	2	NUM
gujaf-60	193	32	,	,	PUNCT
gujaf-60	193	33	april	april	PROPN
gujaf-60	193	34	,	,	PUNCT
gujaf-60	193	35	2021	2021	NUM
gujaf-60	193	36	16	16	NUM
gujaf-60	193	37	yuna	yuna	NOUN
gujaf-60	193	38	;	;	PUNCT
gujaf-60	193	39	jia	jia	PROPN
gujaf-60	193	40	,	,	PUNCT
gujaf-60	193	41	liu	liu	PROPN
gujaf-60	193	42	,	,	PUNCT
gujaf-60	193	43	and	and	CCONJ
gujaf-60	193	44	jones	jones	PROPN
gujaf-60	193	45	,	,	PUNCT
gujaf-60	193	46	(	(	PUNCT
gujaf-60	193	47	2011	2011	NUM
gujaf-60	193	48	)	)	PUNCT
gujaf-60	193	49	;	;	PUNCT
gujaf-60	193	50	jahmani	jahmani	PROPN
gujaf-60	193	51	and	and	CCONJ
gujaf-60	193	52	niranjan	niranjan	PROPN
gujaf-60	193	53	(	(	PUNCT
gujaf-60	193	54	2015	2015	NUM
gujaf-60	193	55	)	)	PUNCT
gujaf-60	193	56	;	;	PUNCT
gujaf-60	193	57	chan	chan	PROPN
gujaf-60	193	58	,	,	PUNCT
gujaf-60	193	59	farrell	farrell	PROPN
gujaf-60	193	60	and	and	CCONJ
gujaf-60	193	61	picheng	picheng	PROPN
gujaf-60	193	62	,	,	PUNCT
gujaf-60	193	63	(	(	PUNCT
gujaf-60	193	64	2008	2008	NUM
gujaf-60	193	65	)	)	PUNCT
gujaf-60	193	66	.	.	PUNCT
gujaf-60	194	1	5	5	X
gujaf-60	194	2	.	.	X
gujaf-60	194	3	conclusion	conclusion	NOUN
gujaf-60	194	4	this	this	DET
gujaf-60	194	5	study	study	NOUN
gujaf-60	194	6	has	have	AUX
gujaf-60	194	7	provided	provide	VERB
gujaf-60	194	8	empirical	empirical	ADJ
gujaf-60	194	9	evidence	evidence	NOUN
gujaf-60	194	10	on	on	ADP
gujaf-60	194	11	whether	whether	SCONJ
gujaf-60	194	12	dividend	dividend	NOUN
gujaf-60	194	13	payout	payout	NOUN
gujaf-60	194	14	,	,	PUNCT
gujaf-60	194	15	profitability	profitability	NOUN
gujaf-60	194	16	,	,	PUNCT
gujaf-60	194	17	size	size	NOUN
gujaf-60	194	18	,	,	PUNCT
gujaf-60	194	19	tax	tax	NOUN
gujaf-60	194	20	rate	rate	NOUN
gujaf-60	194	21	and	and	CCONJ
gujaf-60	194	22	internal	internal	ADJ
gujaf-60	194	23	control	control	NOUN
gujaf-60	194	24	system	system	NOUN
gujaf-60	194	25	of	of	ADP
gujaf-60	194	26	deposit	deposit	NOUN
gujaf-60	194	27	money	money	NOUN
gujaf-60	194	28	banks	bank	NOUN
gujaf-60	194	29	influence	influence	VERB
gujaf-60	194	30	earnings	earning	NOUN
gujaf-60	194	31	manipulations	manipulation	NOUN
gujaf-60	194	32	.	.	PUNCT
gujaf-60	195	1	this	this	DET
gujaf-60	195	2	research	research	NOUN
gujaf-60	195	3	concludes	conclude	VERB
gujaf-60	195	4	that	that	SCONJ
gujaf-60	195	5	consistent	consistent	ADJ
gujaf-60	195	6	huge	huge	ADJ
gujaf-60	195	7	profit	profit	NOUN
gujaf-60	195	8	,	,	PUNCT
gujaf-60	195	9	payment	payment	NOUN
gujaf-60	195	10	of	of	ADP
gujaf-60	195	11	dividend	dividend	NOUN
gujaf-60	195	12	despite	despite	SCONJ
gujaf-60	195	13	high	high	ADJ
gujaf-60	195	14	performing	perform	VERB
gujaf-60	195	15	loans	loan	NOUN
gujaf-60	195	16	,	,	PUNCT
gujaf-60	195	17	size	size	NOUN
gujaf-60	195	18	and	and	CCONJ
gujaf-60	195	19	less	less	ADV
gujaf-60	195	20	independent	independent	ADJ
gujaf-60	195	21	directors	director	NOUN
gujaf-60	195	22	on	on	ADP
gujaf-60	195	23	the	the	DET
gujaf-60	195	24	board	board	NOUN
gujaf-60	195	25	of	of	ADP
gujaf-60	195	26	banks	bank	NOUN
gujaf-60	195	27	is	be	AUX
gujaf-60	195	28	an	an	DET
gujaf-60	195	29	indication	indication	NOUN
gujaf-60	195	30	of	of	ADP
gujaf-60	195	31	earnings	earning	NOUN
gujaf-60	195	32	manipulation	manipulation	NOUN
gujaf-60	195	33	,	,	PUNCT
gujaf-60	195	34	indeed	indeed	ADV
gujaf-60	195	35	dividend	dividend	VERB
gujaf-60	195	36	payout	payout	NOUN
gujaf-60	195	37	influences	influence	VERB
gujaf-60	195	38	earnings	earning	NOUN
gujaf-60	195	39	management	management	NOUN
gujaf-60	195	40	of	of	ADP
gujaf-60	195	41	deposit	deposit	NOUN
gujaf-60	195	42	money	money	NOUN
gujaf-60	195	43	banks	bank	NOUN
gujaf-60	195	44	.	.	PUNCT
gujaf-60	196	1	theoretically	theoretically	ADV
gujaf-60	196	2	this	this	DET
gujaf-60	196	3	study	study	NOUN
gujaf-60	196	4	documents	document	NOUN
gujaf-60	196	5	that	that	PRON
gujaf-60	196	6	bank	bank	NOUN
gujaf-60	196	7	directors	director	NOUN
gujaf-60	196	8	can	can	AUX
gujaf-60	196	9	signal	signal	VERB
gujaf-60	196	10	shareholders	shareholder	NOUN
gujaf-60	196	11	and	and	CCONJ
gujaf-60	196	12	potential	potential	ADJ
gujaf-60	196	13	investors	investor	NOUN
gujaf-60	196	14	by	by	ADP
gujaf-60	196	15	reporting	report	VERB
gujaf-60	196	16	managed	manage	VERB
gujaf-60	196	17	earnings	earning	NOUN
gujaf-60	196	18	used	use	VERB
gujaf-60	196	19	to	to	PART
gujaf-60	196	20	sustain	sustain	VERB
gujaf-60	196	21	dividend	dividend	NOUN
gujaf-60	196	22	payout	payout	NOUN
gujaf-60	196	23	.	.	PUNCT
gujaf-60	197	1	that	that	PRON
gujaf-60	197	2	is	be	AUX
gujaf-60	197	3	why	why	SCONJ
gujaf-60	197	4	despite	despite	SCONJ
gujaf-60	197	5	decline	decline	NOUN
gujaf-60	197	6	in	in	ADP
gujaf-60	197	7	liquidity	liquidity	NOUN
gujaf-60	197	8	,	,	PUNCT
gujaf-60	197	9	high	high	ADJ
gujaf-60	197	10	risk	risk	NOUN
gujaf-60	197	11	and	and	CCONJ
gujaf-60	197	12	rate	rate	NOUN
gujaf-60	197	13	of	of	ADP
gujaf-60	197	14	nonperforming	nonperforme	VERB
gujaf-60	197	15	loans	loan	NOUN
gujaf-60	197	16	dividends	dividend	NOUN
gujaf-60	197	17	were	be	AUX
gujaf-60	197	18	paid	pay	VERB
gujaf-60	197	19	by	by	ADP
gujaf-60	197	20	banks	bank	NOUN
gujaf-60	197	21	in	in	ADP
gujaf-60	197	22	nigeria	nigeria	PROPN
gujaf-60	197	23	.	.	PUNCT
gujaf-60	198	1	this	this	DET
gujaf-60	198	2	study	study	NOUN
gujaf-60	198	3	recommends	recommend	VERB
gujaf-60	198	4	the	the	DET
gujaf-60	198	5	sustainability	sustainability	NOUN
gujaf-60	198	6	of	of	ADP
gujaf-60	198	7	the	the	DET
gujaf-60	198	8	cbn	cbn	PROPN
gujaf-60	198	9	directives	directive	NOUN
gujaf-60	198	10	on	on	ADP
gujaf-60	198	11	the	the	DET
gujaf-60	198	12	payment	payment	NOUN
gujaf-60	198	13	of	of	ADP
gujaf-60	198	14	dividend	dividend	NOUN
gujaf-60	198	15	based	base	VERB
gujaf-60	198	16	on	on	ADP
gujaf-60	198	17	thresholds	threshold	NOUN
gujaf-60	198	18	.	.	PUNCT
gujaf-60	199	1	future	future	ADJ
gujaf-60	199	2	studies	study	NOUN
gujaf-60	199	3	should	should	AUX
gujaf-60	199	4	investigate	investigate	VERB
gujaf-60	199	5	whether	whether	SCONJ
gujaf-60	199	6	dividend	dividend	NOUN
gujaf-60	199	7	payout	payout	NOUN
gujaf-60	199	8	based	base	VERB
gujaf-60	199	9	on	on	ADP
gujaf-60	199	10	threshold	threshold	NOUN
gujaf-60	199	11	can	can	AUX
gujaf-60	199	12	truly	truly	ADV
gujaf-60	199	13	inhibit	inhibit	VERB
gujaf-60	199	14	earnings	earning	NOUN
gujaf-60	199	15	management	management	NOUN
gujaf-60	199	16	of	of	ADP
gujaf-60	199	17	banks	bank	NOUN
gujaf-60	199	18	in	in	ADP
gujaf-60	199	19	nigeria	nigeria	PROPN
gujaf-60	199	20	.	.	PUNCT
gujaf-60	200	1	references	reference	NOUN
gujaf-60	200	2	ahmed	ahmed	PROPN
gujaf-60	200	3	,	,	PUNCT
gujaf-60	200	4	a.	a.	PROPN
gujaf-60	200	5	,	,	PUNCT
gujaf-60	200	6	mohammed	mohammed	PROPN
gujaf-60	200	7	,	,	PUNCT
gujaf-60	200	8	a.y	a.y	PROPN
gujaf-60	200	9	.	.	PROPN
gujaf-60	200	10	,	,	PUNCT
gujaf-60	200	11	&	&	CCONJ
gujaf-60	200	12	adisa	adisa	PROPN
gujaf-60	200	13	,	,	PUNCT
gujaf-60	200	14	a.o	a.o	PROPN
gujaf-60	200	15	.	.	PROPN
gujaf-60	200	16	(	(	PUNCT
gujaf-60	200	17	2014	2014	NUM
gujaf-60	200	18	)	)	PUNCT
gujaf-60	200	19	.	.	PUNCT
gujaf-60	201	1	loan	loan	NOUN
gujaf-60	201	2	loss	loss	NOUN
gujaf-60	201	3	provision	provision	NOUN
gujaf-60	201	4	and	and	CCONJ
gujaf-60	201	5	earnings	earning	NOUN
gujaf-60	201	6	management	management	NOUN
gujaf-60	201	7	in	in	ADP
gujaf-60	201	8	nigerian	nigerian	ADJ
gujaf-60	201	9	deposit	deposit	NOUN
gujaf-60	201	10	money	money	NOUN
gujaf-60	201	11	banks	bank	NOUN
gujaf-60	201	12	.	.	PUNCT
gujaf-60	202	1	mediterranean	mediterranean	PROPN
gujaf-60	202	2	journal	journal	PROPN
gujaf-60	202	3	of	of	ADP
gujaf-60	202	4	social	social	ADJ
gujaf-60	202	5	sciences	science	NOUN
gujaf-60	202	6	,	,	PUNCT
gujaf-60	202	7	5(17	5(17	NUM
gujaf-60	202	8	)	)	PUNCT
gujaf-60	202	9	,	,	PUNCT
gujaf-60	202	10	49	49	NUM
gujaf-60	202	11	-	-	SYM
gujaf-60	202	12	58	58	NUM
gujaf-60	202	13	.	.	PUNCT
gujaf-60	203	1	ahmed	ahmed	PROPN
gujaf-60	203	2	,	,	PUNCT
gujaf-60	203	3	a.	a.	PROPN
gujaf-60	203	4	s.	s.	PROPN
gujaf-60	203	5	,	,	PUNCT
gujaf-60	203	6	c.	c.	PROPN
gujaf-60	203	7	takeda	takeda	PROPN
gujaf-60	203	8	,	,	PUNCT
gujaf-60	203	9	&	&	CCONJ
gujaf-60	203	10	s.	s.	PROPN
gujaf-60	203	11	thomas	thomas	PROPN
gujaf-60	203	12	.	.	PUNCT
gujaf-60	204	1	(	(	PUNCT
gujaf-60	204	2	1999	1999	NUM
gujaf-60	204	3	)	)	PUNCT
gujaf-60	204	4	.	.	PUNCT
gujaf-60	205	1	bank	bank	NOUN
gujaf-60	205	2	loan	loan	NOUN
gujaf-60	205	3	loss	loss	NOUN
gujaf-60	205	4	provisions	provision	NOUN
gujaf-60	205	5	:	:	PUNCT
gujaf-60	205	6	a	a	DET
gujaf-60	205	7	reexamination	reexamination	NOUN
gujaf-60	205	8	of	of	ADP
gujaf-60	205	9	capital	capital	NOUN
gujaf-60	205	10	management	management	NOUN
gujaf-60	205	11	,	,	PUNCT
gujaf-60	205	12	earnings	earning	NOUN
gujaf-60	205	13	management	management	NOUN
gujaf-60	205	14	and	and	CCONJ
gujaf-60	205	15	signaling	signal	VERB
gujaf-60	205	16	effects	effect	NOUN
gujaf-60	205	17	.	.	PUNCT
gujaf-60	206	1	journal	journal	NOUN
gujaf-60	206	2	of	of	ADP
gujaf-60	206	3	accounting	accounting	NOUN
gujaf-60	206	4	and	and	CCONJ
gujaf-60	206	5	economics	economic	NOUN
gujaf-60	206	6	,	,	PUNCT
gujaf-60	206	7	28	28	NUM
gujaf-60	206	8	,	,	PUNCT
gujaf-60	206	9	1–25	1–25	PROPN
gujaf-60	206	10	.	.	PUNCT
gujaf-60	206	11	aini	aini	PROPN
gujaf-60	206	12	,	,	PUNCT
gujaf-60	206	13	a.	a.	NOUN
gujaf-60	206	14	,	,	PUNCT
gujaf-60	206	15	takiah	takiah	PROPN
gujaf-60	206	16	,	,	PUNCT
gujaf-60	206	17	m.i	m.i	PROPN
gujaf-60	206	18	.	.	PROPN
gujaf-60	206	19	,	,	PUNCT
gujaf-60	206	20	pourjalali	pourjalali	PROPN
gujaf-60	206	21	,	,	PUNCT
gujaf-60	206	22	h.	h.	PROPN
gujaf-60	206	23	,	,	PUNCT
gujaf-60	206	24	&	&	CCONJ
gujaf-60	206	25	teruya	teruya	PROPN
gujaf-60	206	26	,	,	PUNCT
gujaf-60	206	27	j.	j.	PROPN
gujaf-60	206	28	(	(	PUNCT
gujaf-60	206	29	2006	2006	NUM
gujaf-60	206	30	)	)	PUNCT
gujaf-60	206	31	earnings	earning	NOUN
gujaf-60	206	32	management	management	NOUN
gujaf-60	206	33	in	in	ADP
gujaf-60	206	34	malaysia	malaysia	PROPN
gujaf-60	206	35	:	:	PUNCT
gujaf-60	206	36	a	a	DET
gujaf-60	206	37	study	study	NOUN
gujaf-60	206	38	on	on	ADP
gujaf-60	206	39	effects	effect	NOUN
gujaf-60	206	40	of	of	ADP
gujaf-60	206	41	accounting	accounting	NOUN
gujaf-60	206	42	choices	choice	NOUN
gujaf-60	206	43	,	,	PUNCT
gujaf-60	206	44	malaysian	malaysian	ADJ
gujaf-60	206	45	accounting	accounting	NOUN
gujaf-60	206	46	review	review	PROPN
gujaf-60	206	47	,	,	PUNCT
gujaf-60	206	48	5(2	5(2	NUM
gujaf-60	206	49	)	)	PUNCT
gujaf-60	206	50	,	,	PUNCT
gujaf-60	206	51	185	185	NUM
gujaf-60	206	52	-	-	SYM
gujaf-60	206	53	207	207	NUM
gujaf-60	206	54	.	.	PUNCT
gujaf-60	207	1	ajide	ajide	ADJ
gujaf-60	207	2	,	,	PUNCT
gujaf-60	207	3	f.m	f.m	PROPN
gujaf-60	207	4	.	.	PROPN
gujaf-60	207	5	,	,	PUNCT
gujaf-60	207	6	&	&	CCONJ
gujaf-60	207	7	aderemi	aderemi	PROPN
gujaf-60	207	8	,	,	PUNCT
gujaf-60	207	9	a.a	a.a	PROPN
gujaf-60	207	10	(	(	PUNCT
gujaf-60	207	11	2014	2014	NUM
gujaf-60	207	12	)	)	PUNCT
gujaf-60	207	13	.	.	PUNCT
gujaf-60	208	1	the	the	DET
gujaf-60	208	2	effect	effect	NOUN
gujaf-60	208	3	of	of	ADP
gujaf-60	208	4	earnings	earning	NOUN
gujaf-60	208	5	management	management	NOUN
gujaf-60	208	6	on	on	ADP
gujaf-60	208	7	dividend	dividend	NOUN
gujaf-60	208	8	policy	policy	NOUN
gujaf-60	208	9	in	in	ADP
gujaf-60	208	10	nigeria	nigeria	PROPN
gujaf-60	208	11	:	:	PUNCT
gujaf-60	208	12	an	an	DET
gujaf-60	208	13	empirical	empirical	ADJ
gujaf-60	208	14	note	note	NOUN
gujaf-60	208	15	.	.	PUNCT
gujaf-60	209	1	the	the	DET
gujaf-60	209	2	standard	standard	ADJ
gujaf-60	209	3	international	international	ADJ
gujaf-60	209	4	journal	journal	NOUN
gujaf-60	209	5	sij	sij	PROPN
gujaf-60	209	6	of	of	ADP
gujaf-60	209	7	transactional	transactional	ADJ
gujaf-60	209	8	and	and	CCONJ
gujaf-60	209	9	business	business	NOUN
gujaf-60	209	10	management	management	NOUN
gujaf-60	209	11	,	,	PUNCT
gujaf-60	209	12	2(3	2(3	NUM
gujaf-60	209	13	)	)	PUNCT
gujaf-60	209	14	1	1	NUM
gujaf-60	209	15	-	-	SYM
gujaf-60	209	16	8	8	NUM
gujaf-60	209	17	.	.	PUNCT
gujaf-60	209	18	akenbor	akenbor	PROPN
gujaf-60	209	19	,	,	PUNCT
gujaf-60	209	20	c.o	c.o	PROPN
gujaf-60	209	21	&	&	CCONJ
gujaf-60	209	22	ibanichuka	ibanichuka	PROPN
gujaf-60	209	23	,	,	PUNCT
gujaf-60	209	24	eal	eal	PROPN
gujaf-60	209	25	(	(	PUNCT
gujaf-60	209	26	2012	2012	NUM
gujaf-60	209	27	)	)	PUNCT
gujaf-60	209	28	.	.	PUNCT
gujaf-60	210	1	creative	creative	ADJ
gujaf-60	210	2	accounting	accounting	NOUN
gujaf-60	210	3	in	in	ADP
gujaf-60	210	4	nigeria	nigeria	PROPN
gujaf-60	210	5	.	.	PUNCT
gujaf-60	211	1	africanresearch	africanresearch	PROPN
gujaf-60	211	2	review	review	PROPN
gujaf-60	211	3	6(3	6(3	NUM
gujaf-60	211	4	)	)	PUNCT
gujaf-60	211	5	23	23	NUM
gujaf-60	211	6	-	-	SYM
gujaf-60	211	7	41	41	NUM
gujaf-60	211	8	.	.	PUNCT
gujaf-60	212	1	akers	akers	PROPN
gujaf-60	212	2	,	,	PUNCT
gujaf-60	212	3	m.d	m.d	PROPN
gujaf-60	212	4	.	.	PROPN
gujaf-60	212	5	,	,	PUNCT
gujaf-60	212	6	giacomino	giacomino	PROPN
gujaf-60	212	7	,	,	PUNCT
gujaf-60	212	8	d.e	d.e	PROPN
gujaf-60	212	9	.	.	PROPN
gujaf-60	212	10	&	&	CCONJ
gujaf-60	212	11	bellovary	bellovary	PROPN
gujaf-60	212	12	,	,	PUNCT
gujaf-60	212	13	j.l	j.l	PROPN
gujaf-60	212	14	.	.	PROPN
gujaf-60	212	15	(	(	PUNCT
gujaf-60	212	16	2007	2007	NUM
gujaf-60	212	17	)	)	PUNCT
gujaf-60	212	18	.	.	PUNCT
gujaf-60	213	1	earnings	earning	NOUN
gujaf-60	213	2	management	management	NOUN
gujaf-60	213	3	and	and	CCONJ
gujaf-60	213	4	its	its	PRON
gujaf-60	213	5	implications	implication	NOUN
gujaf-60	213	6	.	.	PUNCT
gujaf-60	214	1	the	the	DET
gujaf-60	214	2	cpa	cpa	PROPN
gujaf-60	214	3	journal	journal	NOUN
gujaf-60	214	4	,	,	PUNCT
gujaf-60	214	5	77	77	NUM
gujaf-60	214	6	(	(	PUNCT
gujaf-60	214	7	2007	2007	NUM
gujaf-60	214	8	)	)	PUNCT
gujaf-60	214	9	,	,	PUNCT
gujaf-60	214	10	64	64	NUM
gujaf-60	214	11	-	-	SYM
gujaf-60	214	12	68	68	NUM
gujaf-60	214	13	.	.	PUNCT
gujaf-60	215	1	gusau	gusau	PROPN
gujaf-60	215	2	journal	journal	PROPN
gujaf-60	215	3	of	of	ADP
gujaf-60	215	4	accounting	accounting	NOUN
gujaf-60	215	5	and	and	CCONJ
gujaf-60	215	6	finance	finance	NOUN
gujaf-60	215	7	,	,	PUNCT
gujaf-60	215	8	vol	vol	NOUN
gujaf-60	215	9	.	.	PROPN
gujaf-60	215	10	2	2	NUM
gujaf-60	215	11	,	,	PUNCT
gujaf-60	215	12	issue	issue	NOUN
gujaf-60	215	13	2	2	NUM
gujaf-60	215	14	,	,	PUNCT
gujaf-60	215	15	april	april	PROPN
gujaf-60	215	16	,	,	PUNCT
gujaf-60	215	17	2021	2021	NUM
gujaf-60	215	18	17	17	NUM
gujaf-60	215	19	ali	ali	PROPN
gujaf-60	215	20	,	,	PUNCT
gujaf-60	215	21	i.l	i.l	PROPN
gujaf-60	215	22	.	.	PROPN
gujaf-60	216	1	(	(	PUNCT
gujaf-60	216	2	2015	2015	NUM
gujaf-60	216	3	)	)	PUNCT
gujaf-60	216	4	.	.	PUNCT
gujaf-60	217	1	do	do	AUX
gujaf-60	217	2	banks	bank	NOUN
gujaf-60	217	3	in	in	ADP
gujaf-60	217	4	nigeria	nigeria	PROPN
gujaf-60	217	5	manage	manage	VERB
gujaf-60	217	6	earnings	earning	NOUN
gujaf-60	217	7	through	through	ADP
gujaf-60	217	8	loan	loan	NOUN
gujaf-60	217	9	loss	loss	NOUN
gujaf-60	217	10	provisions	provision	NOUN
gujaf-60	217	11	?	?	PUNCT
gujaf-60	218	1	research	research	NOUN
gujaf-60	218	2	journal	journal	NOUN
gujaf-60	218	3	of	of	ADP
gujaf-60	218	4	finance	finance	NOUN
gujaf-60	218	5	and	and	CCONJ
gujaf-60	218	6	accounting	accounting	NOUN
gujaf-60	218	7	,	,	PUNCT
gujaf-60	218	8	6(9	6(9	NUM
gujaf-60	218	9	)	)	PUNCT
gujaf-60	218	10	,	,	PUNCT
gujaf-60	218	11	106112	106112	NUM
gujaf-60	218	12	.	.	PUNCT
gujaf-60	219	1	aladwan	aladwan	PROPN
gujaf-60	219	2	,	,	PUNCT
gujaf-60	219	3	m	m	PROPN
gujaf-60	219	4	(	(	PUNCT
gujaf-60	219	5	2019	2019	NUM
gujaf-60	219	6	)	)	PUNCT
gujaf-60	219	7	.	.	PUNCT
gujaf-60	220	1	accrual	accrual	ADJ
gujaf-60	220	2	based	base	VERB
gujaf-60	220	3	and	and	CCONJ
gujaf-60	220	4	real	real	ADJ
gujaf-60	220	5	earning	earn	VERB
gujaf-60	220	6	management	management	NOUN
gujaf-60	220	7	association	association	NOUN
gujaf-60	220	8	with	with	ADP
gujaf-60	220	9	dividends	dividend	NOUN
gujaf-60	220	10	policy	policy	VERB
gujaf-60	220	11	the	the	DET
gujaf-60	220	12	case	case	NOUN
gujaf-60	220	13	of	of	ADP
gujaf-60	220	14	jordan	jordan	PROPN
gujaf-60	220	15	.	.	PUNCT
gujaf-60	221	1	italian	italian	ADJ
gujaf-60	221	2	journal	journal	NOUN
gujaf-60	221	3	of	of	ADP
gujaf-60	221	4	pure	pure	ADJ
gujaf-60	221	5	and	and	CCONJ
gujaf-60	221	6	applied	applied	ADJ
gujaf-60	221	7	mathematics	mathematic	NOUN
gujaf-60	221	8	,	,	PUNCT
gujaf-60	221	9	41	41	NUM
gujaf-60	221	10	,	,	PUNCT
gujaf-60	221	11	691	691	NUM
gujaf-60	221	12	-	-	SYM
gujaf-60	221	13	707	707	NUM
gujaf-60	221	14	alhadab	alhadab	NOUN
gujaf-60	221	15	,	,	PUNCT
gujaf-60	221	16	m.	m.	NOUN
gujaf-60	221	17	m	m	PROPN
gujaf-60	221	18	&	&	CCONJ
gujaf-60	221	19	al	al	PROPN
gujaf-60	221	20	-	-	PUNCT
gujaf-60	221	21	own	own	ADJ
gujaf-60	221	22	,	,	PUNCT
gujaf-60	221	23	b	b	NOUN
gujaf-60	221	24	(	(	PUNCT
gujaf-60	221	25	2017	2017	NUM
gujaf-60	221	26	)	)	PUNCT
gujaf-60	221	27	.	.	PUNCT
gujaf-60	222	1	earnings	earning	NOUN
gujaf-60	222	2	management	management	NOUN
gujaf-60	222	3	and	and	CCONJ
gujaf-60	222	4	banks	bank	NOUN
gujaf-60	222	5	performance	performance	NOUN
gujaf-60	222	6	:	:	PUNCT
gujaf-60	222	7	evidence	evidence	NOUN
gujaf-60	222	8	from	from	ADP
gujaf-60	222	9	europe	europe	PROPN
gujaf-60	222	10	.	.	PUNCT
gujaf-60	223	1	international	international	ADJ
gujaf-60	223	2	journal	journal	PROPN
gujaf-60	223	3	of	of	ADP
gujaf-60	223	4	academic	academic	ADJ
gujaf-60	223	5	research	research	NOUN
gujaf-60	223	6	in	in	ADP
gujaf-60	223	7	accounting	accounting	NOUN
gujaf-60	223	8	,	,	PUNCT
gujaf-60	223	9	finance	finance	NOUN
gujaf-60	223	10	and	and	CCONJ
gujaf-60	223	11	management	management	NOUN
gujaf-60	223	12	sciencesvol	sciencesvol	NOUN
gujaf-60	223	13	.	.	PUNCT
gujaf-60	224	1	7(4	7(4	NUM
gujaf-60	224	2	)	)	PUNCT
gujaf-60	224	3	,	,	PUNCT
gujaf-60	224	4	134	134	NUM
gujaf-60	224	5	145	145	NUM
gujaf-60	224	6	anandarajan	anandarajan	NOUN
gujaf-60	224	7	,	,	PUNCT
gujaf-60	224	8	a.	a.	NOUN
gujaf-60	224	9	,	,	PUNCT
gujaf-60	224	10	hassan	hassan	PROPN
gujaf-60	224	11	,	,	PUNCT
gujaf-60	224	12	i.	i.	PROPN
gujaf-60	224	13	,	,	PUNCT
gujaf-60	224	14	&	&	CCONJ
gujaf-60	224	15	vivas	vivas	PROPN
gujaf-60	224	16	,	,	PUNCT
gujaf-60	224	17	a.	a.	PROPN
gujaf-60	224	18	l.	l.	PROPN
gujaf-60	224	19	(	(	PUNCT
gujaf-60	224	20	2003	2003	NUM
gujaf-60	224	21	)	)	PUNCT
gujaf-60	224	22	.	.	PUNCT
gujaf-60	225	1	the	the	DET
gujaf-60	225	2	role	role	NOUN
gujaf-60	225	3	of	of	ADP
gujaf-60	225	4	loan	loan	NOUN
gujaf-60	225	5	loss	loss	NOUN
gujaf-60	225	6	provisions	provision	NOUN
gujaf-60	225	7	in	in	ADP
gujaf-60	225	8	earnings	earning	NOUN
gujaf-60	225	9	management	management	NOUN
gujaf-60	225	10	,	,	PUNCT
gujaf-60	225	11	capital	capital	NOUN
gujaf-60	225	12	management	management	NOUN
gujaf-60	225	13	,	,	PUNCT
gujaf-60	225	14	and	and	CCONJ
gujaf-60	225	15	signaling	signal	VERB
gujaf-60	225	16	:	:	PUNCT
gujaf-60	225	17	the	the	DET
gujaf-60	225	18	spanish	spanish	ADJ
gujaf-60	225	19	experience	experience	NOUN
gujaf-60	225	20	.	.	PUNCT
gujaf-60	226	1	advances	advance	NOUN
gujaf-60	226	2	in	in	ADP
gujaf-60	226	3	international	international	ADJ
gujaf-60	226	4	accounting	accounting	NOUN
gujaf-60	226	5	,	,	PUNCT
gujaf-60	226	6	16	16	NUM
gujaf-60	226	7	,	,	PUNCT
gujaf-60	226	8	45	45	NUM
gujaf-60	226	9	-	-	SYM
gujaf-60	226	10	65	65	NUM
gujaf-60	226	11	.	.	PUNCT
gujaf-60	227	1	ardekani	ardekani	PROPN
gujaf-60	227	2	ma	ma	PROPN
gujaf-60	227	3	,	,	PUNCT
gujaf-60	227	4	nejat	nejat	PROPN
gujaf-60	227	5	y.	y.	PROPN
gujaf-60	227	6	&	&	CCONJ
gujaf-60	227	7	hashemijo	hashemijo	PROPN
gujaf-60	227	8	,	,	PUNCT
gujaf-60	227	9	m	m	PROPN
gujaf-60	227	10	(	(	PUNCT
gujaf-60	227	11	2012	2012	NUM
gujaf-60	227	12	)	)	PUNCT
gujaf-60	227	13	.	.	PUNCT
gujaf-60	228	1	acquisition	acquisition	NOUN
gujaf-60	228	2	,	,	PUNCT
gujaf-60	228	3	earnings	earning	NOUN
gujaf-60	228	4	management	management	NOUN
gujaf-60	228	5	and	and	CCONJ
gujaf-60	228	6	firm	firm	NOUN
gujaf-60	228	7	’s	’s	PART
gujaf-60	228	8	performance	performance	NOUN
gujaf-60	228	9	:	:	PUNCT
gujaf-60	228	10	evidence	evidence	NOUN
gujaf-60	228	11	from	from	ADP
gujaf-60	228	12	malaysia	malaysia	PROPN
gujaf-60	228	13	.	.	PUNCT
gujaf-60	229	1	journal	journal	PROPN
gujaf-60	229	2	of	of	ADP
gujaf-60	229	3	business	business	NOUN
gujaf-60	229	4	studies	study	NOUN
gujaf-60	229	5	quarterly	quarterly	ADV
gujaf-60	229	6	,	,	PUNCT
gujaf-60	229	7	4(1	4(1	NOUN
gujaf-60	229	8	)	)	PUNCT
gujaf-60	229	9	,	,	PUNCT
gujaf-60	229	10	91	91	NUM
gujaf-60	229	11	110	110	NUM
gujaf-60	229	12	.	.	PUNCT
gujaf-60	230	1	arif	arif	PROPN
gujaf-60	230	2	,	,	PUNCT
gujaf-60	230	3	a.	a.	PROPN
gujaf-60	230	4	,	,	PUNCT
gujaf-60	230	5	&	&	CCONJ
gujaf-60	230	6	akbar	akbar	NOUN
gujaf-60	230	7	,	,	PUNCT
gujaf-60	230	8	f.	f.	PROPN
gujaf-60	230	9	(	(	PUNCT
gujaf-60	230	10	2013	2013	NUM
gujaf-60	230	11	)	)	PUNCT
gujaf-60	230	12	.	.	PUNCT
gujaf-60	231	1	determinants	determinant	NOUN
gujaf-60	231	2	of	of	ADP
gujaf-60	231	3	dividend	dividend	NOUN
gujaf-60	231	4	policyԑ	policyԑ	NOUN
gujaf-60	231	5	:	:	PUNCT
gujaf-60	231	6	a	a	DET
gujaf-60	231	7	sectoral	sectoral	ADJ
gujaf-60	231	8	analysis	analysis	NOUN
gujaf-60	231	9	from	from	ADP
gujaf-60	231	10	pakistan	pakistan	PROPN
gujaf-60	231	11	.	.	PUNCT
gujaf-60	232	1	international	international	ADJ
gujaf-60	232	2	journal	journal	PROPN
gujaf-60	232	3	of	of	ADP
gujaf-60	232	4	business	business	NOUN
gujaf-60	232	5	and	and	CCONJ
gujaf-60	232	6	behavioral	behavioral	ADJ
gujaf-60	232	7	sciences	science	NOUN
gujaf-60	232	8	,	,	PUNCT
gujaf-60	232	9	3(9	3(9	NUM
gujaf-60	232	10	)	)	PUNCT
gujaf-60	232	11	,	,	PUNCT
gujaf-60	232	12	16	16	NUM
gujaf-60	232	13	33	33	NUM
gujaf-60	232	14	.	.	PUNCT
gujaf-60	233	1	arif	arif	PROPN
gujaf-60	233	2	,	,	PUNCT
gujaf-60	233	3	a.	a.	PROPN
gujaf-60	233	4	,	,	PUNCT
gujaf-60	233	5	abrar	abrar	PROPN
gujaf-60	233	6	,	,	PUNCT
gujaf-60	233	7	a.	a.	PROPN
gujaf-60	233	8	,	,	PUNCT
gujaf-60	233	9	khan	khan	PROPN
gujaf-60	233	10	,	,	PUNCT
gujaf-60	233	11	a.m.	a.m.	ADV
gujaf-60	233	12	,	,	PUNCT
gujaf-60	233	13	kayani	kayani	PROPN
gujaf-60	233	14	,	,	PUNCT
gujaf-60	233	15	f.	f.	PROPN
gujaf-60	233	16	,	,	PUNCT
gujaf-60	233	17	&	&	CCONJ
gujaf-60	233	18	shah	shah	PROPN
gujaf-60	233	19	,	,	PUNCT
gujaf-60	233	20	a.s	a.s	PROPN
gujaf-60	233	21	(	(	PUNCT
gujaf-60	233	22	2011	2011	NUM
gujaf-60	233	23	)	)	PUNCT
gujaf-60	233	24	.	.	PUNCT
gujaf-60	234	1	dividend	dividend	NOUN
gujaf-60	234	2	policy	policy	NOUN
gujaf-60	234	3	and	and	CCONJ
gujaf-60	234	4	earnings	earning	NOUN
gujaf-60	234	5	management	management	NOUN
gujaf-60	234	6	:	:	PUNCT
gujaf-60	234	7	an	an	DET
gujaf-60	234	8	empirical	empirical	ADJ
gujaf-60	234	9	study	study	NOUN
gujaf-60	234	10	of	of	ADP
gujaf-60	234	11	pakistan	pakistan	PROPN
gujaf-60	234	12	listed	list	VERB
gujaf-60	234	13	companies	company	NOUN
gujaf-60	234	14	.	.	PUNCT
gujaf-60	235	1	information	information	NOUN
gujaf-60	235	2	management	management	NOUN
gujaf-60	235	3	and	and	CCONJ
gujaf-60	235	4	business	business	NOUN
gujaf-60	235	5	review	review	NOUN
gujaf-60	235	6	,	,	PUNCT
gujaf-60	235	7	3(2	3(2	NUM
gujaf-60	235	8	)	)	PUNCT
gujaf-60	235	9	,	,	PUNCT
gujaf-60	235	10	6877	6877	NUM
gujaf-60	235	11	.	.	PUNCT
gujaf-60	236	1	ashbaugh	ashbaugh	NOUN
gujaf-60	236	2	-	-	PUNCT
gujaf-60	236	3	skaife	skaife	NOUN
gujaf-60	236	4	,	,	PUNCT
gujaf-60	236	5	h.	h.	PROPN
gujaf-60	236	6	,	,	PUNCT
gujaf-60	236	7	collins	collins	PROPN
gujaf-60	236	8	,	,	PUNCT
gujaf-60	236	9	d.	d.	PROPN
gujaf-60	236	10	,	,	PUNCT
gujaf-60	236	11	&	&	CCONJ
gujaf-60	236	12	kinney	kinney	PROPN
gujaf-60	236	13	,	,	PUNCT
gujaf-60	236	14	w.	w.	PROPN
gujaf-60	236	15	(	(	PUNCT
gujaf-60	236	16	2007	2007	NUM
gujaf-60	236	17	)	)	PUNCT
gujaf-60	236	18	.	.	PUNCT
gujaf-60	237	1	the	the	DET
gujaf-60	237	2	discovery	discovery	NOUN
gujaf-60	237	3	and	and	CCONJ
gujaf-60	237	4	reporting	reporting	NOUN
gujaf-60	237	5	of	of	ADP
gujaf-60	237	6	internal	internal	ADJ
gujaf-60	237	7	control	control	NOUN
gujaf-60	237	8	deficiencies	deficiency	NOUN
gujaf-60	237	9	prior	prior	ADV
gujaf-60	237	10	to	to	ADP
gujaf-60	237	11	sox	sox	NOUN
gujaf-60	237	12	-	-	PUNCT
gujaf-60	237	13	mandated	mandate	VERB
gujaf-60	237	14	audits	audits	NOUN
gujaf-60	237	15	.	.	PUNCT
gujaf-60	238	1	journal	journal	NOUN
gujaf-60	238	2	of	of	ADP
gujaf-60	238	3	accounting	accounting	NOUN
gujaf-60	238	4	and	and	CCONJ
gujaf-60	238	5	economics	economic	NOUN
gujaf-60	238	6	,	,	PUNCT
gujaf-60	238	7	44(1	44(1	PROPN
gujaf-60	238	8	-	-	PUNCT
gujaf-60	238	9	2	2	NUM
gujaf-60	238	10	)	)	PUNCT
gujaf-60	238	11	,	,	PUNCT
gujaf-60	238	12	16	16	NUM
gujaf-60	238	13	-	-	SYM
gujaf-60	238	14	192	192	NUM
gujaf-60	238	15	.	.	PUNCT
gujaf-60	239	1	aurangzeb	aurangzeb	NOUN
gujaf-60	239	2	,	,	PUNCT
gujaf-60	239	3	a	a	PRON
gujaf-60	239	4	&	&	CCONJ
gujaf-60	239	5	dilawer	dilawer	NOUN
gujaf-60	239	6	,	,	PUNCT
gujaf-60	239	7	t	t	PROPN
gujaf-60	239	8	(	(	PUNCT
gujaf-60	239	9	2012	2012	NUM
gujaf-60	239	10	)	)	PUNCT
gujaf-60	239	11	earnings	earning	NOUN
gujaf-60	239	12	management	management	NOUN
gujaf-60	239	13	and	and	CCONJ
gujaf-60	239	14	dividend	dividend	NOUN
gujaf-60	239	15	policy	policy	NOUN
gujaf-60	239	16	:	:	PUNCT
gujaf-60	239	17	evidence	evidence	NOUN
gujaf-60	239	18	from	from	ADP
gujaf-60	239	19	pakistan	pakistan	PROPN
gujaf-60	239	20	textile	textile	NOUN
gujaf-60	239	21	industry	industry	NOUN
gujaf-60	239	22	.	.	PUNCT
gujaf-60	240	1	international	international	ADJ
gujaf-60	240	2	journal	journal	PROPN
gujaf-60	240	3	of	of	ADP
gujaf-60	240	4	academic	academic	ADJ
gujaf-60	240	5	research	research	NOUN
gujaf-60	240	6	in	in	ADP
gujaf-60	240	7	business	business	NOUN
gujaf-60	240	8	and	and	CCONJ
gujaf-60	240	9	social	social	ADJ
gujaf-60	240	10	sciences	science	NOUN
gujaf-60	240	11	,	,	PUNCT
gujaf-60	240	12	2	2	NUM
gujaf-60	240	13	(	(	PUNCT
gujaf-60	240	14	10	10	NUM
gujaf-60	240	15	)	)	PUNCT
gujaf-60	240	16	,	,	PUNCT
gujaf-60	240	17	362	362	NUM
gujaf-60	240	18	-	-	SYM
gujaf-60	240	19	372	372	NUM
gujaf-60	240	20	.	.	PUNCT
gujaf-60	241	1	ayunku	ayunku	PROPN
gujaf-60	241	2	,	,	PUNCT
gujaf-60	241	3	p.e	p.e	PROPN
gujaf-60	241	4	,	,	PUNCT
gujaf-60	241	5	&	&	CCONJ
gujaf-60	241	6	timepere	timepere	PROPN
gujaf-60	241	7	,	,	PUNCT
gujaf-60	241	8	e.t	e.t	PROPN
gujaf-60	241	9	(	(	PUNCT
gujaf-60	241	10	2020	2020	NUM
gujaf-60	241	11	)	)	PUNCT
gujaf-60	241	12	.	.	PUNCT
gujaf-60	242	1	real	real	ADJ
gujaf-60	242	2	earnings	earning	NOUN
gujaf-60	242	3	management	management	NOUN
gujaf-60	242	4	and	and	CCONJ
gujaf-60	242	5	dividend	dividend	NOUN
gujaf-60	242	6	payout	payout	NOUN
gujaf-60	242	7	among	among	ADP
gujaf-60	242	8	nonfinancial	nonfinancial	ADJ
gujaf-60	242	9	institution	institution	NOUN
gujaf-60	242	10	in	in	ADP
gujaf-60	242	11	nigeria	nigeria	PROPN
gujaf-60	242	12	.	.	PUNCT
gujaf-60	243	1	asian	asian	ADJ
gujaf-60	243	2	journal	journal	PROPN
gujaf-60	243	3	of	of	ADP
gujaf-60	243	4	economics	economic	NOUN
gujaf-60	243	5	,	,	PUNCT
gujaf-60	243	6	business	business	NOUN
gujaf-60	243	7	and	and	CCONJ
gujaf-60	243	8	accounting	accounting	NOUN
gujaf-60	243	9	,	,	PUNCT
gujaf-60	243	10	14(1	14(1	NUM
gujaf-60	243	11	)	)	PUNCT
gujaf-60	243	12	,	,	PUNCT
gujaf-60	243	13	39	39	NUM
gujaf-60	243	14	-	-	SYM
gujaf-60	243	15	54	54	NUM
gujaf-60	243	16	baker	baker	PROPN
gujaf-60	243	17	,	,	PUNCT
gujaf-60	243	18	h.	h.	PROPN
gujaf-60	243	19	,	,	PUNCT
gujaf-60	243	20	&	&	CCONJ
gujaf-60	243	21	powell	powell	PROPN
gujaf-60	243	22	,	,	PUNCT
gujaf-60	243	23	g.	g.	PROPN
gujaf-60	243	24	(	(	PUNCT
gujaf-60	243	25	1999	1999	NUM
gujaf-60	243	26	)	)	PUNCT
gujaf-60	243	27	.	.	PUNCT
gujaf-60	244	1	how	how	SCONJ
gujaf-60	244	2	corporate	corporate	ADJ
gujaf-60	244	3	managers	manager	NOUN
gujaf-60	244	4	view	view	VERB
gujaf-60	244	5	dividend	dividend	NOUN
gujaf-60	244	6	policy	policy	NOUN
gujaf-60	244	7	,	,	PUNCT
gujaf-60	244	8	quarterly	quarterly	ADJ
gujaf-60	244	9	journal	journal	NOUN
gujaf-60	244	10	of	of	ADP
gujaf-60	244	11	business	business	NOUN
gujaf-60	244	12	and	and	CCONJ
gujaf-60	244	13	economics	economic	NOUN
gujaf-60	244	14	,	,	PUNCT
gujaf-60	244	15	38	38	NUM
gujaf-60	244	16	(	(	PUNCT
gujaf-60	244	17	2	2	NUM
gujaf-60	244	18	)	)	PUNCT
gujaf-60	244	19	,	,	PUNCT
gujaf-60	244	20	17	17	NUM
gujaf-60	244	21	-	-	SYM
gujaf-60	244	22	35	35	NUM
gujaf-60	244	23	.	.	PUNCT
gujaf-60	245	1	ben	ben	PROPN
gujaf-60	245	2	othman	othman	PROPN
gujaf-60	245	3	,	,	PUNCT
gujaf-60	245	4	k.	k.	PROPN
gujaf-60	245	5	&	&	CCONJ
gujaf-60	245	6	mersni	mersni	PROPN
gujaf-60	245	7	,	,	PUNCT
gujaf-60	245	8	h.	h.	PROPN
gujaf-60	245	9	(	(	PUNCT
gujaf-60	245	10	2014	2014	NUM
gujaf-60	245	11	)	)	PUNCT
gujaf-60	245	12	.	.	PUNCT
gujaf-60	246	1	the	the	DET
gujaf-60	246	2	use	use	NOUN
gujaf-60	246	3	of	of	ADP
gujaf-60	246	4	discretionary	discretionary	ADJ
gujaf-60	246	5	loan	loan	NOUN
gujaf-60	246	6	loss	loss	NOUN
gujaf-60	246	7	provisions	provision	NOUN
gujaf-60	246	8	by	by	ADP
gujaf-60	246	9	islamic	islamic	ADJ
gujaf-60	246	10	banks	bank	NOUN
gujaf-60	246	11	and	and	CCONJ
gujaf-60	246	12	conventional	conventional	ADJ
gujaf-60	246	13	banks	bank	NOUN
gujaf-60	246	14	in	in	ADP
gujaf-60	246	15	the	the	DET
gujaf-60	246	16	middle	middle	ADJ
gujaf-60	246	17	gusau	gusau	PROPN
gujaf-60	246	18	journal	journal	NOUN
gujaf-60	246	19	of	of	ADP
gujaf-60	246	20	accounting	accounting	NOUN
gujaf-60	246	21	and	and	CCONJ
gujaf-60	246	22	finance	finance	NOUN
gujaf-60	246	23	,	,	PUNCT
gujaf-60	246	24	vol	vol	NOUN
gujaf-60	246	25	.	.	PROPN
gujaf-60	246	26	2	2	NUM
gujaf-60	246	27	,	,	PUNCT
gujaf-60	246	28	issue	issue	NOUN
gujaf-60	246	29	2	2	NUM
gujaf-60	246	30	,	,	PUNCT
gujaf-60	246	31	april	april	PROPN
gujaf-60	246	32	,	,	PUNCT
gujaf-60	246	33	2021	2021	NUM
gujaf-60	246	34	18	18	NUM
gujaf-60	246	35	east	east	NOUN
gujaf-60	246	36	region	region	NOUN
gujaf-60	246	37	:	:	PUNCT
gujaf-60	246	38	a	a	DET
gujaf-60	246	39	comparative	comparative	ADJ
gujaf-60	246	40	study	study	NOUN
gujaf-60	246	41	.	.	PUNCT
gujaf-60	247	1	studies	study	NOUN
gujaf-60	247	2	in	in	ADP
gujaf-60	247	3	economics	economic	NOUN
gujaf-60	247	4	and	and	CCONJ
gujaf-60	247	5	finance,31(1	finance,31(1	NOUN
gujaf-60	247	6	)	)	PUNCT
gujaf-60	247	7	,	,	PUNCT
gujaf-60	247	8	106	106	NUM
gujaf-60	247	9	-	-	SYM
gujaf-60	247	10	128	128	NUM
gujaf-60	247	11	.	.	PUNCT
gujaf-60	248	1	bernheim	bernheim	PROPN
gujaf-60	248	2	,	,	PUNCT
gujaf-60	248	3	b.d	b.d	PROPN
gujaf-60	248	4	&	&	CCONJ
gujaf-60	248	5	wantz	wantz	PROPN
gujaf-60	248	6	,	,	PUNCT
gujaf-60	248	7	a.(1995	a.(1995	PROPN
gujaf-60	248	8	)	)	PUNCT
gujaf-60	248	9	.	.	PUNCT
gujaf-60	249	1	a	a	DET
gujaf-60	249	2	tax	tax	NOUN
gujaf-60	249	3	based	base	VERB
gujaf-60	249	4	test	test	NOUN
gujaf-60	249	5	of	of	ADP
gujaf-60	249	6	dividend	dividend	NOUN
gujaf-60	249	7	signaling	signal	VERB
gujaf-60	249	8	hypothesis	hypothesis	NOUN
gujaf-60	249	9	.	.	PUNCT
gujaf-60	250	1	the	the	DET
gujaf-60	250	2	american	american	PROPN
gujaf-60	250	3	economic	economic	PROPN
gujaf-60	250	4	review	review	PROPN
gujaf-60	250	5	,	,	PUNCT
gujaf-60	250	6	85(3	85(3	PROPN
gujaf-60	250	7	)	)	PUNCT
gujaf-60	250	8	,	,	PUNCT
gujaf-60	250	9	532	532	NUM
gujaf-60	250	10	-	-	SYM
gujaf-60	250	11	551	551	NUM
gujaf-60	250	12	.	.	PUNCT
gujaf-60	251	1	beatty	beatty	PROPN
gujaf-60	251	2	,	,	PUNCT
gujaf-60	251	3	e.	e.	PROPN
gujaf-60	251	4	,	,	PUNCT
gujaf-60	251	5	hong	hong	PROPN
gujaf-60	251	6	,	,	PUNCT
gujaf-60	251	7	z.	z.	PROPN
gujaf-60	251	8	,	,	PUNCT
gujaf-60	251	9	&	&	CCONJ
gujaf-60	251	10	adam	adam	PROPN
gujaf-60	251	11	,	,	PUNCT
gujaf-60	251	12	m.b	m.b	PROPN
gujaf-60	251	13	.	.	PROPN
gujaf-60	251	14	(	(	PUNCT
gujaf-60	251	15	2002	2002	NUM
gujaf-60	251	16	)	)	PUNCT
gujaf-60	251	17	.	.	PUNCT
gujaf-60	252	1	corporate	corporate	ADJ
gujaf-60	252	2	insurance	insurance	NOUN
gujaf-60	252	3	and	and	CCONJ
gujaf-60	252	4	debt	debt	NOUN
gujaf-60	252	5	:	:	PUNCT
gujaf-60	252	6	the	the	DET
gujaf-60	252	7	case	case	NOUN
gujaf-60	252	8	of	of	ADP
gujaf-60	252	9	china	china	PROPN
gujaf-60	252	10	.	.	PUNCT
gujaf-60	253	1	journal	journal	PROPN
gujaf-60	253	2	of	of	ADP
gujaf-60	253	3	applied	apply	VERB
gujaf-60	253	4	corporate	corporate	ADJ
gujaf-60	253	5	finance	finance	NOUN
gujaf-60	253	6	,	,	PUNCT
gujaf-60	253	7	21(1	21(1	NUM
gujaf-60	253	8	)	)	PUNCT
gujaf-60	253	9	,	,	PUNCT
gujaf-60	253	10	87	87	NUM
gujaf-60	253	11	-	-	SYM
gujaf-60	253	12	89	89	NUM
gujaf-60	253	13	.	.	PUNCT
gujaf-60	254	1	bornemann	bornemann	PROPN
gujaf-60	254	2	,	,	PUNCT
gujaf-60	254	3	s.	s.	PROPN
gujaf-60	254	4	,	,	PUNCT
gujaf-60	254	5	kick	kick	VERB
gujaf-60	254	6	,	,	PUNCT
gujaf-60	254	7	t.	t.	PROPN
gujaf-60	254	8	,	,	PUNCT
gujaf-60	254	9	memmel	memmel	PROPN
gujaf-60	254	10	,	,	PUNCT
gujaf-60	254	11	c.	c.	PROPN
gujaf-60	254	12	,	,	PUNCT
gujaf-60	254	13	&	&	CCONJ
gujaf-60	254	14	pfingsten	pfingsten	PROPN
gujaf-60	254	15	,	,	PUNCT
gujaf-60	254	16	a.	a.	NOUN
gujaf-60	254	17	(	(	PUNCT
gujaf-60	254	18	2012	2012	NUM
gujaf-60	254	19	)	)	PUNCT
gujaf-60	254	20	.	.	PUNCT
gujaf-60	255	1	are	be	AUX
gujaf-60	255	2	banks	bank	NOUN
gujaf-60	255	3	using	use	VERB
gujaf-60	255	4	hidden	hidden	ADJ
gujaf-60	255	5	reserves	reserve	NOUN
gujaf-60	255	6	to	to	PART
gujaf-60	255	7	beat	beat	VERB
gujaf-60	255	8	earnings	earning	NOUN
gujaf-60	255	9	benchmarks	benchmark	NOUN
gujaf-60	255	10	?	?	PUNCT
gujaf-60	256	1	evidence	evidence	NOUN
gujaf-60	256	2	from	from	ADP
gujaf-60	256	3	germany	germany	PROPN
gujaf-60	256	4	.	.	PUNCT
gujaf-60	257	1	journal	journal	PROPN
gujaf-60	257	2	of	of	ADP
gujaf-60	257	3	banking	banking	NOUN
gujaf-60	257	4	and	and	CCONJ
gujaf-60	257	5	finance	finance	NOUN
gujaf-60	257	6	,	,	PUNCT
gujaf-60	257	7	36(8	36(8	NUM
gujaf-60	257	8	)	)	PUNCT
gujaf-60	257	9	,	,	PUNCT
gujaf-60	257	10	2403	2403	NUM
gujaf-60	257	11	-	-	SYM
gujaf-60	257	12	2415	2415	NUM
gujaf-60	257	13	.	.	PUNCT
gujaf-60	258	1	bortoluzzo	bortoluzzo	PROPN
gujaf-60	258	2	,	,	PUNCT
gujaf-60	258	3	a.	a.	PROPN
gujaf-60	258	4	b.	b.	PROPN
gujaf-60	258	5	,	,	PUNCT
gujaf-60	258	6	sheng	sheng	PROPN
gujaf-60	258	7	,	,	PUNCT
gujaf-60	258	8	h.	h.	PROPN
gujaf-60	258	9	h.	h.	PROPN
gujaf-60	258	10	,	,	PUNCT
gujaf-60	258	11	&	&	CCONJ
gujaf-60	258	12	gome	gome	PROPN
gujaf-60	258	13	,	,	PUNCT
gujaf-60	258	14	a.	a.	PROPN
gujaf-60	258	15	l.	l.	PROPN
gujaf-60	258	16	p.	p.	PROPN
gujaf-60	258	17	(	(	PUNCT
gujaf-60	258	18	2015	2015	NUM
gujaf-60	258	19	)	)	PUNCT
gujaf-60	258	20	.	.	PUNCT
gujaf-60	259	1	earning	earn	VERB
gujaf-60	259	2	management	management	NOUN
gujaf-60	259	3	in	in	ADP
gujaf-60	259	4	brazilian	brazilian	ADJ
gujaf-60	259	5	financial	financial	ADJ
gujaf-60	259	6	institutions	institution	NOUN
gujaf-60	259	7	.	.	PUNCT
gujaf-60	260	1	revista	revista	PROPN
gujaf-60	260	2	de	de	X
gujaf-60	260	3	administração	administração	PROPN
gujaf-60	260	4	,	,	PUNCT
gujaf-60	260	5	51	51	NUM
gujaf-60	260	6	(	(	PUNCT
gujaf-60	260	7	2	2	NUM
gujaf-60	260	8	)	)	PUNCT
gujaf-60	260	9	,	,	PUNCT
gujaf-60	260	10	182	182	NUM
gujaf-60	260	11	-	-	SYM
gujaf-60	260	12	197	197	NUM
gujaf-60	260	13	.	.	PUNCT
gujaf-60	261	1	chang	chang	PROPN
gujaf-60	261	2	,	,	PUNCT
gujaf-60	261	3	r.	r.	PROPN
gujaf-60	261	4	d.	d.	PROPN
gujaf-60	261	5	,	,	PUNCT
gujaf-60	261	6	shen	shen	PROPN
gujaf-60	261	7	,	,	PUNCT
gujaf-60	261	8	w.	w.	PROPN
gujaf-60	261	9	h.	h.	PROPN
gujaf-60	261	10	a.	a.	PROPN
gujaf-60	261	11	,	,	PUNCT
gujaf-60	261	12	&	&	CCONJ
gujaf-60	261	13	fang	fang	PROPN
gujaf-60	261	14	,	,	PUNCT
gujaf-60	261	15	c.	c.	PROPN
gujaf-60	261	16	j.	j.	PROPN
gujaf-60	261	17	(	(	PUNCT
gujaf-60	261	18	2008	2008	NUM
gujaf-60	261	19	)	)	PUNCT
gujaf-60	261	20	.	.	PUNCT
gujaf-60	262	1	discretionary	discretionary	ADJ
gujaf-60	262	2	loan	loan	NOUN
gujaf-60	262	3	loss	loss	NOUN
gujaf-60	262	4	provisions	provision	NOUN
gujaf-60	262	5	and	and	CCONJ
gujaf-60	262	6	earnings	earning	NOUN
gujaf-60	262	7	management	management	NOUN
gujaf-60	262	8	for	for	ADP
gujaf-60	262	9	the	the	DET
gujaf-60	262	10	banking	banking	NOUN
gujaf-60	262	11	industry	industry	NOUN
gujaf-60	262	12	.	.	PUNCT
gujaf-60	263	1	international	international	ADJ
gujaf-60	263	2	business	business	PROPN
gujaf-60	263	3	&	&	CCONJ
gujaf-60	263	4	economics	economics	PROPN
gujaf-60	263	5	research	research	PROPN
gujaf-60	263	6	journal	journal	PROPN
gujaf-60	263	7	,	,	PUNCT
gujaf-60	263	8	7(3	7(3	NUM
gujaf-60	263	9	)	)	PUNCT
gujaf-60	263	10	,	,	PUNCT
gujaf-60	263	11	9	9	NUM
gujaf-60	263	12	-	-	SYM
gujaf-60	263	13	20	20	NUM
gujaf-60	263	14	.	.	PUNCT
gujaf-60	264	1	chan	chan	PROPN
gujaf-60	264	2	,	,	PUNCT
gujaf-60	264	3	k	k	PROPN
gujaf-60	264	4	c.	c.	PROPN
gujaf-60	264	5	farrell	farrell	PROPN
gujaf-60	264	6	,	,	PUNCT
gujaf-60	264	7	b.	b.	PROPN
gujaf-60	264	8	r.	r.	PROPN
gujaf-60	264	9	&	&	CCONJ
gujaf-60	264	10	picheng	picheng	PROPN
gujaf-60	264	11	,	,	PUNCT
gujaf-60	264	12	l.	l.	PROPN
gujaf-60	264	13	(	(	PUNCT
gujaf-60	264	14	2008	2008	NUM
gujaf-60	264	15	)	)	PUNCT
gujaf-60	264	16	.	.	PUNCT
gujaf-60	265	1	earnings	earning	NOUN
gujaf-60	265	2	management	management	NOUN
gujaf-60	265	3	of	of	ADP
gujaf-60	265	4	firms	firm	NOUN
gujaf-60	265	5	reporting	report	VERB
gujaf-60	265	6	material	material	ADJ
gujaf-60	265	7	internal	internal	ADJ
gujaf-60	265	8	control	control	NOUN
gujaf-60	265	9	weaknesses	weakness	NOUN
gujaf-60	265	10	under	under	ADP
gujaf-60	265	11	section	section	NOUN
gujaf-60	265	12	404	404	NUM
gujaf-60	265	13	of	of	ADP
gujaf-60	265	14	the	the	DET
gujaf-60	265	15	sarbanes	sarbane	NOUN
gujaf-60	265	16	-	-	PUNCT
gujaf-60	265	17	oxley	oxley	ADJ
gujaf-60	265	18	act	act	NOUN
gujaf-60	265	19	.	.	PUNCT
gujaf-60	266	1	auditing	auditing	NOUN
gujaf-60	266	2	journal	journal	NOUN
gujaf-60	266	3	of	of	ADP
gujaf-60	266	4	practice	practice	NOUN
gujaf-60	266	5	&	&	CCONJ
gujaf-60	266	6	theory	theory	NOUN
gujaf-60	266	7	,	,	PUNCT
gujaf-60	266	8	27(2	27(2	PRON
gujaf-60	266	9	)	)	PUNCT
gujaf-60	266	10	,	,	PUNCT
gujaf-60	266	11	161	161	NUM
gujaf-60	266	12	-	-	SYM
gujaf-60	266	13	179	179	NUM
gujaf-60	266	14	.	.	PUNCT
gujaf-60	267	1	chen	chen	PROPN
gujaf-60	267	2	,	,	PUNCT
gujaf-60	267	3	t.	t.	PROPN
gujaf-60	267	4	(	(	PUNCT
gujaf-60	267	5	2016	2016	NUM
gujaf-60	267	6	)	)	PUNCT
gujaf-60	267	7	.	.	PUNCT
gujaf-60	268	1	internal	internal	ADJ
gujaf-60	268	2	control	control	PROPN
gujaf-60	268	3	,	,	PUNCT
gujaf-60	268	4	life	life	NOUN
gujaf-60	268	5	cycle	cycle	NOUN
gujaf-60	268	6	and	and	CCONJ
gujaf-60	268	7	earnings	earning	NOUN
gujaf-60	268	8	quality	quality	NOUN
gujaf-60	268	9	:	:	PUNCT
gujaf-60	268	10	an	an	DET
gujaf-60	268	11	empirical	empirical	ADJ
gujaf-60	268	12	analysis	analysis	NOUN
gujaf-60	268	13	from	from	ADP
gujaf-60	268	14	chinese	chinese	ADJ
gujaf-60	268	15	market	market	NOUN
gujaf-60	268	16	.	.	PUNCT
gujaf-60	269	1	open	open	ADJ
gujaf-60	269	2	journal	journal	PROPN
gujaf-60	269	3	of	of	ADP
gujaf-60	269	4	business	business	NOUN
gujaf-60	269	5	and	and	CCONJ
gujaf-60	269	6	management	management	NOUN
gujaf-60	269	7	,	,	PUNCT
gujaf-60	269	8	4(2	4(2	NUM
gujaf-60	269	9	)	)	PUNCT
gujaf-60	269	10	,	,	PUNCT
gujaf-60	269	11	301	301	NUM
gujaf-60	269	12	-	-	SYM
gujaf-60	269	13	311	311	NUM
gujaf-60	269	14	.	.	PUNCT
gujaf-60	270	1	cheng	cheng	PROPN
gujaf-60	270	2	,	,	PUNCT
gujaf-60	270	3	q	q	X
gujaf-60	270	4	,	,	PUNCT
gujaf-60	270	5	warfield	warfield	PROPN
gujaf-60	270	6	,	,	PUNCT
gujaf-60	270	7	t	t	PROPN
gujaf-60	270	8	&	&	CCONJ
gujaf-60	270	9	ye	ye	PROPN
gujaf-60	270	10	,	,	PUNCT
gujaf-60	270	11	m.	m.	NOUN
gujaf-60	270	12	(	(	PUNCT
gujaf-60	270	13	2011	2011	NUM
gujaf-60	270	14	)	)	PUNCT
gujaf-60	270	15	.	.	PUNCT
gujaf-60	271	1	equity	equity	NOUN
gujaf-60	271	2	incentives	incentive	NOUN
gujaf-60	271	3	and	and	CCONJ
gujaf-60	271	4	earnings	earning	NOUN
gujaf-60	271	5	management	management	NOUN
gujaf-60	271	6	:	:	PUNCT
gujaf-60	271	7	evidence	evidence	NOUN
gujaf-60	271	8	from	from	ADP
gujaf-60	271	9	the	the	DET
gujaf-60	271	10	banking	banking	NOUN
gujaf-60	271	11	industry	industry	NOUN
gujaf-60	271	12	.	.	PUNCT
gujaf-60	272	1	journal	journal	PROPN
gujaf-60	272	2	of	of	ADP
gujaf-60	272	3	accounting	accounting	NOUN
gujaf-60	272	4	,	,	PUNCT
gujaf-60	272	5	auditing	auditing	NOUN
gujaf-60	272	6	and	and	CCONJ
gujaf-60	272	7	finance	finance	NOUN
gujaf-60	272	8	,	,	PUNCT
gujaf-60	272	9	26	26	NUM
gujaf-60	272	10	(	(	PUNCT
gujaf-60	272	11	2	2	NUM
gujaf-60	272	12	)	)	PUNCT
gujaf-60	272	13	,	,	PUNCT
gujaf-60	272	14	317	317	NUM
gujaf-60	272	15	-	-	SYM
gujaf-60	272	16	349	349	NUM
gujaf-60	272	17	.	.	PUNCT
gujaf-60	273	1	cohen	cohen	PROPN
gujaf-60	273	2	,	,	PUNCT
gujaf-60	273	3	d.	d.	PROPN
gujaf-60	273	4	a.	a.	PROPN
gujaf-60	273	5	,	,	PUNCT
gujaf-60	273	6	&	&	CCONJ
gujaf-60	273	7	p.	p.	PROPN
gujaf-60	273	8	zarowin	zarowin	PROPN
gujaf-60	273	9	(	(	PUNCT
gujaf-60	273	10	2010	2010	NUM
gujaf-60	273	11	)	)	PUNCT
gujaf-60	273	12	.	.	PUNCT
gujaf-60	274	1	accrual	accrual	ADJ
gujaf-60	274	2	-	-	PUNCT
gujaf-60	274	3	based	base	VERB
gujaf-60	274	4	and	and	CCONJ
gujaf-60	274	5	real	real	ADJ
gujaf-60	274	6	earnings	earning	NOUN
gujaf-60	274	7	management	management	NOUN
gujaf-60	274	8	activities	activity	NOUN
gujaf-60	274	9	around	around	ADP
gujaf-60	274	10	seasoned	seasoned	ADJ
gujaf-60	274	11	equity	equity	NOUN
gujaf-60	274	12	offerings	offering	NOUN
gujaf-60	274	13	.	.	PUNCT
gujaf-60	275	1	journal	journal	NOUN
gujaf-60	275	2	of	of	ADP
gujaf-60	275	3	accounting	accounting	NOUN
gujaf-60	275	4	and	and	CCONJ
gujaf-60	275	5	economics	economic	NOUN
gujaf-60	275	6	,	,	PUNCT
gujaf-60	275	7	50(1	50(1	NUM
gujaf-60	275	8	)	)	PUNCT
gujaf-60	275	9	,	,	PUNCT
gujaf-60	275	10	2	2	NUM
gujaf-60	275	11	-	-	SYM
gujaf-60	275	12	19	19	NUM
gujaf-60	275	13	.	.	PUNCT
gujaf-60	276	1	dechow	dechow	ADJ
gujaf-60	276	2	,	,	PUNCT
gujaf-60	276	3	p.	p.	PROPN
gujaf-60	276	4	,	,	PUNCT
gujaf-60	276	5	ge	ge	PROPN
gujaf-60	276	6	,	,	PUNCT
gujaf-60	276	7	w.	w.	PROPN
gujaf-60	276	8	&	&	CCONJ
gujaf-60	276	9	schrand	schrand	PROPN
gujaf-60	276	10	,	,	PUNCT
gujaf-60	276	11	c.	c.	PROPN
gujaf-60	276	12	(	(	PUNCT
gujaf-60	276	13	2010	2010	NUM
gujaf-60	276	14	)	)	PUNCT
gujaf-60	276	15	.	.	PUNCT
gujaf-60	277	1	understanding	understand	VERB
gujaf-60	277	2	earnings	earning	NOUN
gujaf-60	277	3	quality	quality	NOUN
gujaf-60	277	4	:	:	PUNCT
gujaf-60	277	5	a	a	DET
gujaf-60	277	6	review	review	NOUN
gujaf-60	277	7	of	of	ADP
gujaf-60	277	8	the	the	DET
gujaf-60	277	9	proxies	proxy	NOUN
gujaf-60	277	10	,	,	PUNCT
gujaf-60	277	11	their	their	PRON
gujaf-60	277	12	determinants	determinant	NOUN
gujaf-60	277	13	and	and	CCONJ
gujaf-60	277	14	their	their	PRON
gujaf-60	277	15	consequences	consequence	NOUN
gujaf-60	277	16	.	.	PUNCT
gujaf-60	278	1	journal	journal	NOUN
gujaf-60	278	2	of	of	ADP
gujaf-60	278	3	accounting	accounting	NOUN
gujaf-60	278	4	and	and	CCONJ
gujaf-60	278	5	economics	economic	NOUN
gujaf-60	278	6	,	,	PUNCT
gujaf-60	278	7	50	50	NUM
gujaf-60	278	8	(	(	PUNCT
gujaf-60	278	9	2010	2010	NUM
gujaf-60	278	10	)	)	PUNCT
gujaf-60	278	11	,	,	PUNCT
gujaf-60	278	12	344	344	NUM
gujaf-60	278	13	-	-	SYM
gujaf-60	278	14	401	401	NUM
gujaf-60	278	15	.	.	PUNCT
gujaf-60	279	1	deangelo	deangelo	PROPN
gujaf-60	279	2	,	,	PUNCT
gujaf-60	279	3	h.	h.	PROPN
gujaf-60	279	4	,	,	PUNCT
gujaf-60	279	5	deangelo	deangelo	PROPN
gujaf-60	279	6	,	,	PUNCT
gujaf-60	279	7	l.	l.	PROPN
gujaf-60	279	8	&	&	CCONJ
gujaf-60	279	9	skinner	skinner	PROPN
gujaf-60	279	10	,	,	PUNCT
gujaf-60	279	11	d.j	d.j	PROPN
gujaf-60	279	12	.	.	PROPN
gujaf-60	279	13	(	(	PUNCT
gujaf-60	279	14	1994	1994	NUM
gujaf-60	279	15	)	)	PUNCT
gujaf-60	279	16	.	.	PUNCT
gujaf-60	280	1	accounting	accounting	NOUN
gujaf-60	280	2	choice	choice	NOUN
gujaf-60	280	3	in	in	ADP
gujaf-60	280	4	troubled	troubled	ADJ
gujaf-60	280	5	companies	company	NOUN
gujaf-60	280	6	.	.	PUNCT
gujaf-60	281	1	journal	journal	NOUN
gujaf-60	281	2	of	of	ADP
gujaf-60	281	3	accounting	accounting	NOUN
gujaf-60	281	4	and	and	CCONJ
gujaf-60	281	5	economics	economic	NOUN
gujaf-60	281	6	,	,	PUNCT
gujaf-60	281	7	17(12	17(12	NUM
gujaf-60	281	8	)	)	PUNCT
gujaf-60	281	9	,	,	PUNCT
gujaf-60	281	10	113	113	NUM
gujaf-60	281	11	-	-	SYM
gujaf-60	281	12	143	143	NUM
gujaf-60	281	13	.	.	PUNCT
gujaf-60	282	1	doyle	doyle	PROPN
gujaf-60	282	2	,	,	PUNCT
gujaf-60	282	3	j.t	j.t	PROPN
gujaf-60	282	4	.	.	PROPN
gujaf-60	282	5	,	,	PUNCT
gujaf-60	282	6	ge	ge	PROPN
gujaf-60	282	7	,	,	PUNCT
gujaf-60	282	8	w.	w.	PROPN
gujaf-60	282	9	&	&	CCONJ
gujaf-60	282	10	mcvay	mcvay	PROPN
gujaf-60	282	11	,	,	PUNCT
gujaf-60	282	12	s.	s.	PROPN
gujaf-60	282	13	(	(	PUNCT
gujaf-60	282	14	2007	2007	NUM
gujaf-60	282	15	)	)	PUNCT
gujaf-60	282	16	.	.	PUNCT
gujaf-60	283	1	accruals	accrual	NOUN
gujaf-60	283	2	quality	quality	NOUN
gujaf-60	283	3	and	and	CCONJ
gujaf-60	283	4	internal	internal	ADJ
gujaf-60	283	5	control	control	NOUN
gujaf-60	283	6	over	over	ADP
gujaf-60	283	7	financial	financial	ADJ
gujaf-60	283	8	reporting	reporting	NOUN
gujaf-60	283	9	.	.	PUNCT
gujaf-60	284	1	the	the	DET
gujaf-60	284	2	accounting	accounting	NOUN
gujaf-60	284	3	review	review	NOUN
gujaf-60	284	4	82(5	82(5	NOUN
gujaf-60	284	5	)	)	PUNCT
gujaf-60	284	6	,	,	PUNCT
gujaf-60	284	7	1141	1141	NUM
gujaf-60	284	8	-	-	SYM
gujaf-60	284	9	1170	1170	NUM
gujaf-60	284	10	.	.	PUNCT
gujaf-60	285	1	gusau	gusau	ADJ
gujaf-60	285	2	journal	journal	PROPN
gujaf-60	285	3	of	of	ADP
gujaf-60	285	4	accounting	accounting	NOUN
gujaf-60	285	5	and	and	CCONJ
gujaf-60	285	6	finance	finance	NOUN
gujaf-60	285	7	,	,	PUNCT
gujaf-60	285	8	vol	vol	NOUN
gujaf-60	285	9	.	.	PROPN
gujaf-60	285	10	2	2	NUM
gujaf-60	285	11	,	,	PUNCT
gujaf-60	285	12	issue	issue	NOUN
gujaf-60	285	13	2	2	NUM
gujaf-60	285	14	,	,	PUNCT
gujaf-60	285	15	april	april	PROPN
gujaf-60	285	16	,	,	PUNCT
gujaf-60	285	17	2021	2021	NUM
gujaf-60	285	18	19	19	NUM
gujaf-60	285	19	doyle	doyle	NOUN
gujaf-60	285	20	,	,	PUNCT
gujaf-60	285	21	j.	j.	PROPN
gujaf-60	285	22	,	,	PUNCT
gujaf-60	285	23	ge	ge	PROPN
gujaf-60	285	24	,	,	PUNCT
gujaf-60	285	25	w.	w.	PROPN
gujaf-60	285	26	&	&	CCONJ
gujaf-60	285	27	mcvay	mcvay	PROPN
gujaf-60	285	28	,	,	PUNCT
gujaf-60	285	29	s.	s.	PROPN
gujaf-60	285	30	(	(	PUNCT
gujaf-60	285	31	2007	2007	NUM
gujaf-60	285	32	)	)	PUNCT
gujaf-60	285	33	.	.	PUNCT
gujaf-60	286	1	determinants	determinant	NOUN
gujaf-60	286	2	of	of	ADP
gujaf-60	286	3	weaknesses	weakness	NOUN
gujaf-60	286	4	in	in	ADP
gujaf-60	286	5	internal	internal	ADJ
gujaf-60	286	6	control	control	NOUN
gujaf-60	286	7	over	over	ADP
gujaf-60	286	8	financial	financial	ADJ
gujaf-60	286	9	reporting	reporting	NOUN
gujaf-60	286	10	and	and	CCONJ
gujaf-60	286	11	the	the	DET
gujaf-60	286	12	implications	implication	NOUN
gujaf-60	286	13	for	for	ADP
gujaf-60	286	14	earnings	earning	NOUN
gujaf-60	286	15	quality	quality	NOUN
gujaf-60	286	16	.	.	PUNCT
gujaf-60	287	1	journal	journal	NOUN
gujaf-60	287	2	of	of	ADP
gujaf-60	287	3	accounting	accounting	NOUN
gujaf-60	287	4	economics	economic	NOUN
gujaf-60	287	5	,	,	PUNCT
gujaf-60	287	6	44	44	NUM
gujaf-60	287	7	,	,	PUNCT
gujaf-60	287	8	193	193	NUM
gujaf-60	287	9	-	-	SYM
gujaf-60	287	10	223	223	NUM
gujaf-60	287	11	.	.	PUNCT
gujaf-60	288	1	edelstein	edelstein	PROPN
gujaf-60	288	2	,	,	PUNCT
gujaf-60	288	3	r.	r.	PROPN
gujaf-60	288	4	,	,	PUNCT
gujaf-60	288	5	liu	liu	PROPN
gujaf-60	288	6	,	,	PUNCT
gujaf-60	288	7	p.p	p.p	PROPN
gujaf-60	288	8	&	&	CCONJ
gujaf-60	288	9	tsang	tsang	PROPN
gujaf-60	288	10	,	,	PUNCT
gujaf-60	288	11	d.	d.	PROPN
gujaf-60	288	12	(	(	PUNCT
gujaf-60	288	13	2009	2009	NUM
gujaf-60	288	14	)	)	PUNCT
gujaf-60	288	15	.	.	PUNCT
gujaf-60	289	1	real	real	ADJ
gujaf-60	289	2	management	management	NOUN
gujaf-60	289	3	and	and	CCONJ
gujaf-60	289	4	dividend	dividend	NOUN
gujaf-60	289	5	payout	payout	NOUN
gujaf-60	289	6	signals	signal	NOUN
gujaf-60	289	7	:	:	PUNCT
gujaf-60	289	8	a	a	DET
gujaf-60	289	9	study	study	NOUN
gujaf-60	289	10	for	for	ADP
gujaf-60	289	11	usa	usa	PROPN
gujaf-60	289	12	real	real	PROPN
gujaf-60	289	13	investment	investment	PROPN
gujaf-60	289	14	trust.www.ire.nus.edu.sg/rem	trust.www.ire.nus.edu.sg/rem	NOUN
gujaf-60	289	15	.	.	PUNCT
gujaf-60	290	1	accessed	access	VERB
gujaf-60	290	2	may	may	AUX
gujaf-60	290	3	,	,	PUNCT
gujaf-60	290	4	2020	2020	NUM
gujaf-60	290	5	egwuatu	egwuatu	PROPN
gujaf-60	290	6	,	,	PUNCT
gujaf-60	290	7	p	p	X
gujaf-60	290	8	(	(	PUNCT
gujaf-60	290	9	2019	2019	NUM
gujaf-60	290	10	)	)	PUNCT
gujaf-60	290	11	.	.	PUNCT
gujaf-60	291	1	nine	nine	NUM
gujaf-60	291	2	banks	bank	NOUN
gujaf-60	291	3	scale	scale	PROPN
gujaf-60	291	4	cbn	cbn	PROPN
gujaf-60	291	5	’s	’s	PART
gujaf-60	291	6	dividend	dividend	NOUN
gujaf-60	291	7	hurdle	hurdle	NOUN
gujaf-60	291	8	,	,	PUNCT
gujaf-60	291	9	four	four	NUM
gujaf-60	291	10	fail	fail	ADJ
gujaf-60	291	11	.	.	PUNCT
gujaf-60	292	1	www.financialvanguard.com	www.financialvanguard.com	X
gujaf-60	292	2	.	.	PUNCT
gujaf-60	293	1	accesses	access	VERB
gujaf-60	293	2	may	may	AUX
gujaf-60	293	3	,	,	PUNCT
gujaf-60	293	4	2020	2020	NUM
gujaf-60	293	5	.	.	PUNCT
gujaf-60	294	1	el	el	PROPN
gujaf-60	294	2	sood	sood	PROPN
gujaf-60	294	3	,	,	PUNCT
gujaf-60	294	4	h.	h.	PROPN
gujaf-60	294	5	a.	a.	PROPN
gujaf-60	294	6	(	(	PUNCT
gujaf-60	294	7	2012	2012	NUM
gujaf-60	294	8	)	)	PUNCT
gujaf-60	294	9	.	.	PUNCT
gujaf-60	295	1	loan	loan	NOUN
gujaf-60	295	2	loss	loss	NOUN
gujaf-60	295	3	provisioning	provisioning	NOUN
gujaf-60	295	4	and	and	CCONJ
gujaf-60	295	5	income	income	NOUN
gujaf-60	295	6	smoothing	smooth	VERB
gujaf-60	295	7	in	in	ADP
gujaf-60	295	8	usa	usa	PROPN
gujaf-60	295	9	banks	bank	NOUN
gujaf-60	295	10	pre	pre	VERB
gujaf-60	295	11	and	and	CCONJ
gujaf-60	295	12	post	post	VERB
gujaf-60	295	13	the	the	DET
gujaf-60	295	14	financial	financial	ADJ
gujaf-60	295	15	crisis	crisis	NOUN
gujaf-60	295	16	.	.	PUNCT
gujaf-60	296	1	international	international	ADJ
gujaf-60	296	2	review	review	NOUN
gujaf-60	296	3	of	of	ADP
gujaf-60	296	4	financial	financial	ADJ
gujaf-60	296	5	analysis	analysis	NOUN
gujaf-60	296	6	,	,	PUNCT
gujaf-60	296	7	25	25	NUM
gujaf-60	296	8	,	,	PUNCT
gujaf-60	296	9	64	64	NUM
gujaf-60	296	10	-72	-72	NUM
gujaf-60	296	11	.	.	PUNCT
gujaf-60	297	1	farouk	farouk	PROPN
gujaf-60	297	2	,	,	PUNCT
gujaf-60	297	3	m.a	m.a	PROPN
gujaf-60	297	4	.	.	PROPN
gujaf-60	297	5	,	,	PUNCT
gujaf-60	297	6	isa	isa	PROPN
gujaf-60	297	7	,	,	PUNCT
gujaf-60	297	8	m.a	m.a	PROPN
gujaf-60	297	9	.	.	PROPN
gujaf-60	297	10	,	,	PUNCT
gujaf-60	297	11	(	(	PUNCT
gujaf-60	297	12	2018	2018	NUM
gujaf-60	297	13	)	)	PUNCT
gujaf-60	297	14	.	.	PUNCT
gujaf-60	298	1	earnings	earning	NOUN
gujaf-60	298	2	management	management	NOUN
gujaf-60	298	3	of	of	ADP
gujaf-60	298	4	listed	list	VERB
gujaf-60	298	5	deposit	deposit	NOUN
gujaf-60	298	6	banks	bank	NOUN
gujaf-60	298	7	(	(	PUNCT
gujaf-60	298	8	dmbs	dmb	NOUN
gujaf-60	298	9	)	)	PUNCT
gujaf-60	298	10	in	in	ADP
gujaf-60	298	11	nigeria	nigeria	PROPN
gujaf-60	298	12	:	:	PUNCT
gujaf-60	298	13	a	a	DET
gujaf-60	298	14	test	test	NOUN
gujaf-60	298	15	of	of	ADP
gujaf-60	298	16	chang	chang	PROPN
gujaf-60	298	17	,	,	PUNCT
gujaf-60	298	18	shen	shen	PROPN
gujaf-60	298	19	&	&	CCONJ
gujaf-60	298	20	fang	fang	PROPN
gujaf-60	298	21	(	(	PUNCT
gujaf-60	298	22	2018	2018	NUM
gujaf-60	298	23	)	)	PUNCT
gujaf-60	298	24	model	model	NOUN
gujaf-60	298	25	,	,	PUNCT
gujaf-60	298	26	international	international	ADJ
gujaf-60	298	27	journal	journal	NOUN
gujaf-60	298	28	of	of	ADP
gujaf-60	298	29	finance	finance	NOUN
gujaf-60	298	30	and	and	CCONJ
gujaf-60	298	31	accounting	accounting	NOUN
gujaf-60	298	32	,	,	PUNCT
gujaf-60	298	33	7	7	NUM
gujaf-60	298	34	(	(	PUNCT
gujaf-60	298	35	2	2	NUM
gujaf-60	298	36	)	)	PUNCT
gujaf-60	298	37	,	,	PUNCT
gujaf-60	298	38	49	49	NUM
gujaf-60	298	39	-	-	SYM
gujaf-60	298	40	55	55	NUM
gujaf-60	298	41	.	.	PUNCT
gujaf-60	299	1	fang	fang	PROPN
gujaf-60	299	2	,	,	PUNCT
gujaf-60	299	3	h.	h.	PROPN
gujaf-60	299	4	,	,	PUNCT
gujaf-60	299	5	sun	sun	PROPN
gujaf-60	299	6	,	,	PUNCT
gujaf-60	299	7	h.	h.	PROPN
gujaf-60	299	8	&	&	CCONJ
gujaf-60	299	9	jin	jin	PROPN
gujaf-60	299	10	,	,	PUNCT
gujaf-60	299	11	y.	y.	PROPN
gujaf-60	299	12	(	(	PUNCT
gujaf-60	299	13	2009	2009	NUM
gujaf-60	299	14	)	)	PUNCT
gujaf-60	299	15	corporate	corporate	ADJ
gujaf-60	299	16	identity	identity	NOUN
gujaf-60	299	17	,	,	PUNCT
gujaf-60	299	18	external	external	ADJ
gujaf-60	299	19	audit	audit	NOUN
gujaf-60	299	20	and	and	CCONJ
gujaf-60	299	21	the	the	DET
gujaf-60	299	22	voluntary	voluntary	ADJ
gujaf-60	299	23	disclosure	disclosure	NOUN
gujaf-60	299	24	of	of	ADP
gujaf-60	299	25	internal	internal	ADJ
gujaf-60	299	26	control	control	NOUN
gujaf-60	299	27	.	.	PUNCT
gujaf-60	300	1	accounting	accounting	NOUN
gujaf-60	300	2	research	research	NOUN
gujaf-60	300	3	,	,	PUNCT
gujaf-60	300	4	10	10	NUM
gujaf-60	300	5	,	,	PUNCT
gujaf-60	300	6	44	44	NUM
gujaf-60	300	7	-	-	SYM
gujaf-60	300	8	52	52	NUM
gujaf-60	300	9	.	.	PUNCT
gujaf-60	301	1	fan	fan	PROPN
gujaf-60	301	2	,	,	PUNCT
gujaf-60	301	3	j.	j.	PROPN
gujaf-60	301	4	,	,	PUNCT
gujaf-60	301	5	zhang	zhang	PROPN
gujaf-60	301	6	,	,	PUNCT
gujaf-60	301	7	d.	d.	PROPN
gujaf-60	301	8	&	&	CCONJ
gujaf-60	301	9	liu	liu	PROPN
gujaf-60	301	10	,	,	PUNCT
gujaf-60	301	11	q.	q.	PROPN
gujaf-60	301	12	(	(	PUNCT
gujaf-60	301	13	2013	2013	NUM
gujaf-60	301	14	)	)	PUNCT
gujaf-60	301	15	internal	internal	ADJ
gujaf-60	301	16	control	control	NOUN
gujaf-60	301	17	,	,	PUNCT
gujaf-60	301	18	auditor	auditor	NOUN
gujaf-60	301	19	industry	industry	NOUN
gujaf-60	301	20	expertise	expertise	NOUN
gujaf-60	301	21	,	,	PUNCT
gujaf-60	301	22	accruals	accrual	NOUN
gujaf-60	301	23	and	and	CCONJ
gujaf-60	301	24	real	real	ADJ
gujaf-60	301	25	earnings	earning	NOUN
gujaf-60	301	26	management	management	NOUN
gujaf-60	301	27	.	.	PUNCT
gujaf-60	302	1	accounting	accounting	NOUN
gujaf-60	302	2	research	research	NOUN
gujaf-60	302	3	,	,	PUNCT
gujaf-60	302	4	4	4	NUM
gujaf-60	302	5	,	,	PUNCT
gujaf-60	302	6	81	81	NUM
gujaf-60	302	7	-	-	SYM
gujaf-60	302	8	87	87	NUM
gujaf-60	302	9	.	.	PUNCT
gujaf-60	303	1	gu	gu	PROPN
gujaf-60	303	2	,	,	PUNCT
gujaf-60	303	3	z.	z.	PROPN
gujaf-60	303	4	,	,	PUNCT
gujaf-60	303	5	lee	lee	PROPN
gujaf-60	303	6	,	,	PUNCT
gujaf-60	303	7	c.w.j	c.w.j	PROPN
gujaf-60	303	8	.	.	PUNCT
gujaf-60	303	9	&	&	CCONJ
gujaf-60	303	10	j.g	j.g	PROPN
gujaf-60	303	11	.	.	PROPN
gujaf-60	303	12	rosett	rosett	PROPN
gujaf-60	303	13	,	,	PUNCT
gujaf-60	303	14	(	(	PUNCT
gujaf-60	303	15	2005	2005	NUM
gujaf-60	303	16	)	)	PUNCT
gujaf-60	303	17	what	what	PRON
gujaf-60	303	18	determines	determine	VERB
gujaf-60	303	19	the	the	DET
gujaf-60	303	20	variability	variability	NOUN
gujaf-60	303	21	of	of	ADP
gujaf-60	303	22	accounting	accounting	NOUN
gujaf-60	303	23	accruals	accrual	NOUN
gujaf-60	303	24	?	?	PUNCT
gujaf-60	304	1	review	review	NOUN
gujaf-60	304	2	of	of	ADP
gujaf-60	304	3	quantitative	quantitative	ADJ
gujaf-60	304	4	finance	finance	NOUN
gujaf-60	304	5	and	and	CCONJ
gujaf-60	304	6	accounting	accounting	NOUN
gujaf-60	304	7	,	,	PUNCT
gujaf-60	304	8	24	24	NUM
gujaf-60	304	9	,	,	PUNCT
gujaf-60	304	10	313334	313334	NUM
gujaf-60	304	11	.	.	PUNCT
gujaf-60	305	1	hagerty	hagerty	PROPN
gujaf-60	305	2	,	,	PUNCT
gujaf-60	305	3	j.	j.	PROPN
gujaf-60	305	4	(	(	PUNCT
gujaf-60	305	5	2005	2005	NUM
gujaf-60	305	6	)	)	PUNCT
gujaf-60	305	7	.	.	PUNCT
gujaf-60	306	1	fannie	fannie	PROPN
gujaf-60	306	2	mae	mae	PROPN
gujaf-60	306	3	is	be	AUX
gujaf-60	306	4	cited	cite	VERB
gujaf-60	306	5	for	for	ADP
gujaf-60	306	6	‘	'	PUNCT
gujaf-60	306	7	deficiencies	deficiency	NOUN
gujaf-60	306	8	:	:	PUNCT
gujaf-60	306	9	regulator	regulator	NOUN
gujaf-60	306	10	sets	set	NOUN
gujaf-60	306	11	for	for	ADP
gujaf-60	306	12	conditions	condition	NOUN
gujaf-60	306	13	to	to	PART
gujaf-60	306	14	correct	correct	VERB
gujaf-60	306	15	internal	internal	ADJ
gujaf-60	306	16	controls	control	NOUN
gujaf-60	306	17	;	;	PUNCT
gujaf-60	306	18	office	office	NOUN
gujaf-60	306	19	of	of	ADP
gujaf-60	306	20	compliance	compliance	NOUN
gujaf-60	306	21	created	create	VERB
gujaf-60	306	22	.	.	PUNCT
gujaf-60	307	1	wall	wall	PROPN
gujaf-60	307	2	street	street	PROPN
gujaf-60	307	3	journal	journal	PROPN
gujaf-60	307	4	,	,	PUNCT
gujaf-60	307	5	may	may	AUX
gujaf-60	307	6	9	9	NUM
gujaf-60	307	7	,	,	PUNCT
gujaf-60	307	8	page	page	NOUN
gujaf-60	307	9	.	.	PUNCT
gujaf-60	308	1	a.3	a.3	PROPN
gujaf-60	308	2	.	.	PUNCT
gujaf-60	309	1	hepworth	hepworth	PROPN
gujaf-60	309	2	,	,	PUNCT
gujaf-60	309	3	s.r	s.r	PROPN
gujaf-60	309	4	.	.	PROPN
gujaf-60	309	5	(	(	PUNCT
gujaf-60	309	6	1953	1953	NUM
gujaf-60	309	7	)	)	PUNCT
gujaf-60	309	8	.	.	PUNCT
gujaf-60	310	1	smoothing	smooth	VERB
gujaf-60	310	2	periodic	periodic	ADJ
gujaf-60	310	3	income	income	NOUN
gujaf-60	310	4	.	.	PUNCT
gujaf-60	311	1	the	the	DET
gujaf-60	311	2	accounting	accounting	NOUN
gujaf-60	311	3	review	review	NOUN
gujaf-60	311	4	,	,	PUNCT
gujaf-60	311	5	1	1	NUM
gujaf-60	311	6	,	,	PUNCT
gujaf-60	311	7	3239	3239	NUM
gujaf-60	311	8	.	.	PUNCT
gujaf-60	312	1	he	he	PRON
gujaf-60	312	2	,	,	PUNCT
gujaf-60	312	3	w.	w.	PROPN
gujaf-60	312	4	,	,	PUNCT
gujaf-60	312	5	lilian	lilian	PROPN
gujaf-60	312	6	,	,	PUNCT
gujaf-60	312	7	ng	ng	PROPN
gujaf-60	312	8	.	.	PROPN
gujaf-60	312	9	,	,	PUNCT
gujaf-60	312	10	zaiats	zaiat	NOUN
gujaf-60	312	11	,	,	PUNCT
gujaf-60	312	12	n	n	PROPN
gujaf-60	312	13	&	&	CCONJ
gujaf-60	312	14	zhang	zhang	PROPN
gujaf-60	312	15	,	,	PUNCT
gujaf-60	312	16	b.	b.	PROPN
gujaf-60	312	17	(	(	PUNCT
gujaf-60	312	18	2012	2012	NUM
gujaf-60	312	19	)	)	PUNCT
gujaf-60	312	20	.	.	PUNCT
gujaf-60	313	1	do	do	AUX
gujaf-60	313	2	dividend	dividend	NOUN
gujaf-60	313	3	signal	signal	NOUN
gujaf-60	313	4	earning	earn	VERB
gujaf-60	313	5	manupulation?www.ccf.org.cn	manupulation?www.ccf.org.cn	PROPN
gujaf-60	313	6	/	/	SYM
gujaf-60	313	7	cicf/2012/.	cicf/2012/.	PROPN
gujaf-60	313	8	accessed	access	VERB
gujaf-60	313	9	may	may	NOUN
gujaf-60	313	10	,	,	PUNCT
gujaf-60	313	11	2020	2020	NUM
gujaf-60	313	12	.	.	PUNCT
gujaf-60	314	1	ibrahim	ibrahim	PROPN
gujaf-60	314	2	,	,	PUNCT
gujaf-60	314	3	i.	i.	PROPN
gujaf-60	314	4	,	,	PUNCT
gujaf-60	314	5	bala	bala	PROPN
gujaf-60	314	6	,	,	PUNCT
gujaf-60	314	7	h.	h.	PROPN
gujaf-60	314	8	&	&	CCONJ
gujaf-60	314	9	garba	garba	PROPN
gujaf-60	314	10	,	,	PUNCT
gujaf-60	314	11	j	j	PROPN
gujaf-60	314	12	(	(	PUNCT
gujaf-60	314	13	2014	2014	NUM
gujaf-60	314	14	)	)	PUNCT
gujaf-60	314	15	.	.	PUNCT
gujaf-60	315	1	impact	impact	NOUN
gujaf-60	315	2	of	of	ADP
gujaf-60	315	3	earnings	earning	NOUN
gujaf-60	315	4	management	management	NOUN
gujaf-60	315	5	on	on	ADP
gujaf-60	315	6	dividend	dividend	NOUN
gujaf-60	315	7	policy	policy	NOUN
gujaf-60	315	8	of	of	ADP
gujaf-60	315	9	listed	list	VERB
gujaf-60	315	10	nonfinancial	nonfinancial	ADJ
gujaf-60	315	11	companies	company	NOUN
gujaf-60	315	12	in	in	ADP
gujaf-60	315	13	nigeria	nigeria	PROPN
gujaf-60	315	14	.	.	PUNCT
gujaf-60	316	1	accounting	accounting	NOUN
gujaf-60	316	2	frontier	frontier	NOUN
gujaf-60	316	3	17(2	17(2	NOUN
gujaf-60	316	4	)	)	PUNCT
gujaf-60	316	5	20	20	NUM
gujaf-60	316	6	-	-	SYM
gujaf-60	316	7	37	37	NUM
gujaf-60	316	8	.	.	PUNCT
gujaf-60	317	1	jahanzab	jahanzab	PROPN
gujaf-60	317	2	,	,	PUNCT
gujaf-60	317	3	h.	h.	PROPN
gujaf-60	317	4	,	,	PUNCT
gujaf-60	317	5	ali	ali	PROPN
gujaf-60	317	6	,	,	PUNCT
gujaf-60	317	7	a.	a.	PROPN
gujaf-60	317	8	,	,	PUNCT
gujaf-60	317	9	sadiq	sadiq	PROPN
gujaf-60	317	10	,	,	PUNCT
gujaf-60	317	11	t	t	PROPN
gujaf-60	317	12	(	(	PUNCT
gujaf-60	317	13	2012	2012	NUM
gujaf-60	317	14	)	)	PUNCT
gujaf-60	317	15	earnings	earning	NOUN
gujaf-60	317	16	management	management	NOUN
gujaf-60	317	17	and	and	CCONJ
gujaf-60	317	18	dividend	dividend	NOUN
gujaf-60	317	19	policy	policy	NOUN
gujaf-60	317	20	:	:	PUNCT
gujaf-60	317	21	empirical	empirical	ADJ
gujaf-60	317	22	evidence	evidence	NOUN
gujaf-60	317	23	from	from	ADP
gujaf-60	317	24	pakistan	pakistan	PROPN
gujaf-60	317	25	listed	list	VERB
gujaf-60	317	26	companies	company	NOUN
gujaf-60	317	27	.	.	PUNCT
gujaf-60	318	1	european	european	PROPN
gujaf-60	318	2	journal	journal	PROPN
gujaf-60	318	3	of	of	ADP
gujaf-60	318	4	business	business	NOUN
gujaf-60	318	5	and	and	CCONJ
gujaf-60	318	6	management	management	NOUN
gujaf-60	318	7	4(1	4(1	NOUN
gujaf-60	318	8	)	)	PUNCT
gujaf-60	318	9	83	83	NUM
gujaf-60	318	10	-	-	SYM
gujaf-60	318	11	90	90	NUM
gujaf-60	318	12	.	.	PUNCT
gujaf-60	319	1	jahmani	jahmani	PROPN
gujaf-60	319	2	,	,	PUNCT
gujaf-60	319	3	y	y	PROPN
gujaf-60	319	4	&	&	CCONJ
gujaf-60	319	5	niranjan	niranjan	PROPN
gujaf-60	319	6	,	,	PUNCT
gujaf-60	319	7	s	s	PART
gujaf-60	319	8	(	(	PUNCT
gujaf-60	319	9	2015	2015	NUM
gujaf-60	319	10	)	)	PUNCT
gujaf-60	319	11	.	.	PUNCT
gujaf-60	320	1	earnings	earning	NOUN
gujaf-60	320	2	management	management	NOUN
gujaf-60	320	3	,	,	PUNCT
gujaf-60	320	4	weak	weak	ADJ
gujaf-60	320	5	internal	internal	ADJ
gujaf-60	320	6	control	control	NOUN
gujaf-60	320	7	and	and	CCONJ
gujaf-60	320	8	firm	firm	ADJ
gujaf-60	320	9	size	size	NOUN
gujaf-60	320	10	.	.	PUNCT
gujaf-60	321	1	accounting	accounting	NOUN
gujaf-60	321	2	and	and	CCONJ
gujaf-60	321	3	taxation	taxation	NOUN
gujaf-60	321	4	,	,	PUNCT
gujaf-60	321	5	7(2	7(2	NUM
gujaf-60	321	6	)	)	PUNCT
gujaf-60	321	7	,	,	PUNCT
gujaf-60	321	8	51	51	NUM
gujaf-60	321	9	-	-	SYM
gujaf-60	321	10	64	64	NUM
gujaf-60	321	11	.	.	PUNCT
gujaf-60	322	1	http://www.financialvanguard.com/	http://www.financialvanguard.com/	PROPN
gujaf-60	322	2	gusau	gusau	PROPN
gujaf-60	322	3	journal	journal	PROPN
gujaf-60	322	4	of	of	ADP
gujaf-60	322	5	accounting	accounting	NOUN
gujaf-60	322	6	and	and	CCONJ
gujaf-60	322	7	finance	finance	NOUN
gujaf-60	322	8	,	,	PUNCT
gujaf-60	322	9	vol	vol	NOUN
gujaf-60	322	10	.	.	PROPN
gujaf-60	322	11	2	2	NUM
gujaf-60	322	12	,	,	PUNCT
gujaf-60	322	13	issue	issue	NOUN
gujaf-60	322	14	2	2	NUM
gujaf-60	322	15	,	,	PUNCT
gujaf-60	322	16	april	april	PROPN
gujaf-60	322	17	,	,	PUNCT
gujaf-60	322	18	2021	2021	NUM
gujaf-60	322	19	20	20	NUM
gujaf-60	322	20	jayeola	jayeola	PROPN
gujaf-60	322	21	,	,	PUNCT
gujaf-60	322	22	o.	o.	PROPN
gujaf-60	322	23	,	,	PUNCT
gujaf-60	322	24	taofeek	taofeek	PROPN
gujaf-60	322	25	,	,	PUNCT
gujaf-60	322	26	a.o	a.o	PROPN
gujaf-60	322	27	.	.	PROPN
gujaf-60	322	28	,	,	PUNCT
gujaf-60	322	29	&	&	CCONJ
gujaf-60	322	30	toluwalase	toluwalase	PROPN
gujaf-60	322	31	,	,	PUNCT
gujaf-60	322	32	a.o	a.o	PROPN
gujaf-60	322	33	.	.	PROPN
gujaf-60	322	34	(	(	PUNCT
gujaf-60	322	35	2017	2017	NUM
gujaf-60	322	36	)	)	PUNCT
gujaf-60	322	37	.	.	PUNCT
gujaf-60	323	1	audit	audit	NOUN
gujaf-60	323	2	quality	quality	NOUN
gujaf-60	323	3	and	and	CCONJ
gujaf-60	323	4	earnings	earning	NOUN
gujaf-60	323	5	management	management	NOUN
gujaf-60	323	6	among	among	ADP
gujaf-60	323	7	nigerian	nigerian	ADJ
gujaf-60	323	8	listed	list	VERB
gujaf-60	323	9	deposit	deposit	NOUN
gujaf-60	323	10	money	money	NOUN
gujaf-60	323	11	banks	bank	NOUN
gujaf-60	323	12	.	.	PUNCT
gujaf-60	324	1	international	international	ADJ
gujaf-60	324	2	journal	journal	NOUN
gujaf-60	324	3	of	of	ADP
gujaf-60	324	4	accounting	accounting	NOUN
gujaf-60	324	5	research	research	NOUN
gujaf-60	324	6	,	,	PUNCT
gujaf-60	324	7	5(2	5(2	NUM
gujaf-60	324	8	)	)	PUNCT
gujaf-60	324	9	,	,	PUNCT
gujaf-60	324	10	1	1	NUM
gujaf-60	324	11	-	-	SYM
gujaf-60	324	12	5	5	NUM
gujaf-60	324	13	.	.	PUNCT
gujaf-60	324	14	jungandi	jungandi	PROPN
gujaf-60	324	15	,	,	PUNCT
gujaf-60	324	16	m.t	m.t	PROPN
gujaf-60	324	17	.	.	PROPN
gujaf-60	324	18	,	,	PUNCT
gujaf-60	324	19	&	&	CCONJ
gujaf-60	324	20	mulyana	mulyana	PROPN
gujaf-60	324	21	,	,	PUNCT
gujaf-60	324	22	r.a	r.a	PROPN
gujaf-60	324	23	.	.	PROPN
gujaf-60	324	24	,	,	PUNCT
gujaf-60	324	25	(	(	PUNCT
gujaf-60	324	26	2018	2018	NUM
gujaf-60	324	27	)	)	PUNCT
gujaf-60	324	28	.	.	PUNCT
gujaf-60	325	1	the	the	DET
gujaf-60	325	2	influence	influence	NOUN
gujaf-60	325	3	of	of	ADP
gujaf-60	325	4	creative	creative	ADJ
gujaf-60	325	5	accounting	accounting	NOUN
gujaf-60	325	6	and	and	CCONJ
gujaf-60	325	7	other	other	ADJ
gujaf-60	325	8	factors	factor	NOUN
gujaf-60	325	9	to	to	PART
gujaf-60	325	10	dividend	dividend	VERB
gujaf-60	325	11	payout	payout	ADJ
gujaf-60	325	12	ratio	ratio	NOUN
gujaf-60	325	13	.	.	PUNCT
gujaf-60	326	1	jurnal	jurnal	ADJ
gujaf-60	326	2	bisnis	bisnis	PROPN
gujaf-60	326	3	dan	dan	PROPN
gujaf-60	326	4	akuntasi	akuntasi	PROPN
gujaf-60	326	5	,	,	PUNCT
gujaf-60	326	6	20(1	20(1	NUM
gujaf-60	326	7	)	)	PUNCT
gujaf-60	326	8	,	,	PUNCT
gujaf-60	326	9	5158	5158	NUM
gujaf-60	326	10	.	.	PUNCT
gujaf-60	327	1	jia	jia	PROPN
gujaf-60	327	2	,	,	PUNCT
gujaf-60	327	3	w.	w.	PROPN
gujaf-60	327	4	,	,	PUNCT
gujaf-60	327	5	liu	liu	PROPN
gujaf-60	327	6	,	,	PUNCT
gujaf-60	327	7	l	l	PROPN
gujaf-60	327	8	&	&	CCONJ
gujaf-60	327	9	jones	jones	PROPN
gujaf-60	327	10	,	,	PUNCT
gujaf-60	327	11	f.	f.	PROPN
gujaf-60	327	12	(	(	PUNCT
gujaf-60	327	13	2011	2011	NUM
gujaf-60	327	14	)	)	PUNCT
gujaf-60	327	15	.	.	PUNCT
gujaf-60	328	1	firm	firm	ADJ
gujaf-60	328	2	value	value	NOUN
gujaf-60	328	3	and	and	CCONJ
gujaf-60	328	4	earnings	earning	NOUN
gujaf-60	328	5	management	management	NOUN
gujaf-60	328	6	after	after	ADP
gujaf-60	328	7	internal	internal	ADJ
gujaf-60	328	8	control	control	NOUN
gujaf-60	328	9	weakness	weakness	NOUN
gujaf-60	328	10	remediation	remediation	NOUN
gujaf-60	328	11	.	.	PUNCT
gujaf-60	329	1	international	international	ADJ
gujaf-60	329	2	journal	journal	PROPN
gujaf-60	329	3	of	of	ADP
gujaf-60	329	4	business	business	NOUN
gujaf-60	329	5	research	research	NOUN
gujaf-60	329	6	.	.	PUNCT
gujaf-60	330	1	11(5	11(5	NUM
gujaf-60	330	2	)	)	PUNCT
gujaf-60	330	3	,	,	PUNCT
gujaf-60	330	4	22	22	NUM
gujaf-60	330	5	-	-	SYM
gujaf-60	330	6	34	34	NUM
gujaf-60	330	7	.	.	PUNCT
gujaf-60	331	1	kanagaretnam	kanagaretnam	PROPN
gujaf-60	331	2	,	,	PUNCT
gujaf-60	331	3	k.	k.	PROPN
gujaf-60	331	4	,	,	PUNCT
gujaf-60	331	5	lobo	lobo	PROPN
gujaf-60	331	6	,	,	PUNCT
gujaf-60	331	7	g.	g.	PROPN
gujaf-60	331	8	j.	j.	PROPN
gujaf-60	331	9	,	,	PUNCT
gujaf-60	331	10	and	and	CCONJ
gujaf-60	331	11	yang	yang	PROPN
gujaf-60	331	12	,	,	PUNCT
gujaf-60	331	13	d.	d.	PROPN
gujaf-60	331	14	(	(	PUNCT
gujaf-60	331	15	2005	2005	NUM
gujaf-60	331	16	)	)	PUNCT
gujaf-60	331	17	.	.	PUNCT
gujaf-60	332	1	determinants	determinant	NOUN
gujaf-60	332	2	of	of	ADP
gujaf-60	332	3	signaling	signal	VERB
gujaf-60	332	4	by	by	ADP
gujaf-60	332	5	banks	bank	NOUN
gujaf-60	332	6	through	through	ADP
gujaf-60	332	7	loan	loan	NOUN
gujaf-60	332	8	loss	loss	NOUN
gujaf-60	332	9	provisions	provision	NOUN
gujaf-60	332	10	.	.	PUNCT
gujaf-60	333	1	journal	journal	NOUN
gujaf-60	333	2	of	of	ADP
gujaf-60	333	3	business	business	NOUN
gujaf-60	333	4	research	research	NOUN
gujaf-60	333	5	,	,	PUNCT
gujaf-60	333	6	58(3	58(3	NUM
gujaf-60	333	7	)	)	PUNCT
gujaf-60	333	8	,	,	PUNCT
gujaf-60	333	9	312320	312320	NUM
gujaf-60	333	10	.	.	PUNCT
gujaf-60	334	1	khanna	khanna	PROPN
gujaf-60	334	2	,	,	PUNCT
gujaf-60	334	3	m	m	PROPN
gujaf-60	334	4	(	(	PUNCT
gujaf-60	334	5	2015	2015	NUM
gujaf-60	334	6	)	)	PUNCT
gujaf-60	334	7	.	.	PUNCT
gujaf-60	335	1	earnings	earning	NOUN
gujaf-60	335	2	management	management	NOUN
gujaf-60	335	3	and	and	CCONJ
gujaf-60	335	4	dividend	dividend	NOUN
gujaf-60	335	5	policy	policy	NOUN
gujaf-60	335	6	of	of	ADP
gujaf-60	335	7	indian	indian	ADJ
gujaf-60	335	8	companies	company	NOUN
gujaf-60	335	9	.	.	PUNCT
gujaf-60	336	1	international	international	ADJ
gujaf-60	336	2	journal	journal	PROPN
gujaf-60	336	3	of	of	ADP
gujaf-60	336	4	multidisciplinary	multidisciplinary	ADJ
gujaf-60	336	5	research	research	NOUN
gujaf-60	336	6	and	and	CCONJ
gujaf-60	336	7	development	development	NOUN
gujaf-60	336	8	,	,	PUNCT
gujaf-60	336	9	2(1	2(1	NUM
gujaf-60	336	10	)	)	PUNCT
gujaf-60	336	11	,	,	PUNCT
gujaf-60	336	12	352	352	NUM
gujaf-60	336	13	-	-	SYM
gujaf-60	336	14	356	356	NUM
gujaf-60	336	15	kim	kim	PROPN
gujaf-60	336	16	,	,	PUNCT
gujaf-60	336	17	y.	y.	PROPN
gujaf-60	336	18	,	,	PUNCT
gujaf-60	336	19	liu	liu	PROPN
gujaf-60	336	20	,	,	PUNCT
gujaf-60	336	21	c.	c.	PROPN
gujaf-60	336	22	,	,	PUNCT
gujaf-60	336	23	&	&	CCONJ
gujaf-60	336	24	rhee	rhee	PROPN
gujaf-60	336	25	,	,	PUNCT
gujaf-60	336	26	s.	s.	PROPN
gujaf-60	336	27	g.	g.	PROPN
gujaf-60	336	28	(	(	PUNCT
gujaf-60	336	29	2003	2003	NUM
gujaf-60	336	30	)	)	PUNCT
gujaf-60	336	31	.	.	PUNCT
gujaf-60	337	1	the	the	DET
gujaf-60	337	2	effect	effect	NOUN
gujaf-60	337	3	of	of	ADP
gujaf-60	337	4	firm	firm	ADJ
gujaf-60	337	5	size	size	NOUN
gujaf-60	337	6	on	on	ADP
gujaf-60	337	7	earnings	earning	NOUN
gujaf-60	337	8	management	management	NOUN
gujaf-60	337	9	.	.	PUNCT
gujaf-60	338	1	working	working	NOUN
gujaf-60	338	2	paper	paper	NOUN
gujaf-60	338	3	,	,	PUNCT
gujaf-60	338	4	college	college	NOUN
gujaf-60	338	5	of	of	ADP
gujaf-60	338	6	business	business	PROPN
gujaf-60	338	7	administration	administration	PROPN
gujaf-60	338	8	the	the	DET
gujaf-60	338	9	university	university	PROPN
gujaf-60	338	10	of	of	ADP
gujaf-60	338	11	hawaii	hawaii	PROPN
gujaf-60	338	12	.	.	PUNCT
gujaf-60	339	1	kothari	kothari	PROPN
gujaf-60	339	2	,	,	PUNCT
gujaf-60	339	3	s.p	s.p	PROPN
gujaf-60	339	4	.	.	PROPN
gujaf-60	339	5	leone	leone	PROPN
gujaf-60	339	6	,	,	PUNCT
gujaf-60	339	7	a.j	a.j	PROPN
gujaf-60	339	8	.	.	PROPN
gujaf-60	339	9	&	&	CCONJ
gujaf-60	339	10	wasley	wasley	PROPN
gujaf-60	339	11	,	,	PUNCT
gujaf-60	339	12	c.e	c.e	PROPN
gujaf-60	339	13	.	.	PROPN
gujaf-60	339	14	(	(	PUNCT
gujaf-60	339	15	2005	2005	NUM
gujaf-60	339	16	)	)	PUNCT
gujaf-60	339	17	.	.	PUNCT
gujaf-60	340	1	performance	performance	NOUN
gujaf-60	340	2	matched	match	VERB
gujaf-60	340	3	discretionary	discretionary	ADJ
gujaf-60	340	4	accrual	accrual	ADJ
gujaf-60	340	5	measures	measure	NOUN
gujaf-60	340	6	.	.	PUNCT
gujaf-60	341	1	journal	journal	NOUN
gujaf-60	341	2	of	of	ADP
gujaf-60	341	3	accounting	accounting	NOUN
gujaf-60	341	4	and	and	CCONJ
gujaf-60	341	5	economics	economic	NOUN
gujaf-60	341	6	,	,	PUNCT
gujaf-60	341	7	39	39	NUM
gujaf-60	341	8	,	,	PUNCT
gujaf-60	341	9	163	163	NUM
gujaf-60	341	10	-	-	SYM
gujaf-60	341	11	197	197	NUM
gujaf-60	341	12	.	.	PUNCT
gujaf-60	342	1	kothari	kothari	PROPN
gujaf-60	342	2	,	,	PUNCT
gujaf-60	342	3	s.	s.	PROPN
gujaf-60	342	4	p.	p.	PROPN
gujaf-60	342	5	,	,	PUNCT
gujaf-60	342	6	mizik	mizik	ADV
gujaf-60	342	7	,	,	PUNCT
gujaf-60	342	8	n.	n.	NOUN
gujaf-60	342	9	,	,	PUNCT
gujaf-60	342	10	and	and	CCONJ
gujaf-60	342	11	roychowdhury	roychowdhury	NOUN
gujaf-60	342	12	,	,	PUNCT
gujaf-60	342	13	r.	r.	PROPN
gujaf-60	342	14	(	(	PUNCT
gujaf-60	342	15	2016	2016	NUM
gujaf-60	342	16	)	)	PUNCT
gujaf-60	342	17	managing	manage	VERB
gujaf-60	342	18	for	for	ADP
gujaf-60	342	19	the	the	DET
gujaf-60	342	20	moment	moment	NOUN
gujaf-60	342	21	:	:	PUNCT
gujaf-60	342	22	the	the	DET
gujaf-60	342	23	role	role	NOUN
gujaf-60	342	24	of	of	ADP
gujaf-60	342	25	earnings	earning	NOUN
gujaf-60	342	26	management	management	NOUN
gujaf-60	342	27	via	via	ADP
gujaf-60	342	28	real	real	ADJ
gujaf-60	342	29	activities	activity	NOUN
gujaf-60	342	30	versus	versus	ADP
gujaf-60	342	31	accruals	accrual	NOUN
gujaf-60	342	32	in	in	ADP
gujaf-60	342	33	seo	seo	NOUN
gujaf-60	342	34	valuation	valuation	NOUN
gujaf-60	342	35	.	.	PUNCT
gujaf-60	343	1	the	the	DET
gujaf-60	343	2	accounting	accounting	NOUN
gujaf-60	343	3	review	review	NOUN
gujaf-60	343	4	,	,	PUNCT
gujaf-60	343	5	91	91	NUM
gujaf-60	343	6	,	,	PUNCT
gujaf-60	343	7	559586	559586	NUM
gujaf-60	343	8	.	.	PUNCT
gujaf-60	344	1	larcker	larcker	PROPN
gujaf-60	344	2	,	,	PUNCT
gujaf-60	344	3	d.	d.	PROPN
gujaf-60	344	4	,	,	PUNCT
gujaf-60	344	5	&	&	CCONJ
gujaf-60	344	6	taya	taya	PROPN
gujaf-60	344	7	.	.	PROPN
gujaf-60	344	8	b.	b.	PROPN
gujaf-60	344	9	(	(	PUNCT
gujaf-60	344	10	2016	2016	NUM
gujaf-60	344	11	)	)	PUNCT
gujaf-60	344	12	.	.	PUNCT
gujaf-60	345	1	corporate	corporate	ADJ
gujaf-60	345	2	governance	governance	NOUN
gujaf-60	345	3	matters	matter	VERB
gujaf-60	345	4	:	:	PUNCT
gujaf-60	345	5	a	a	DET
gujaf-60	345	6	closer	close	ADJ
gujaf-60	345	7	look	look	NOUN
gujaf-60	345	8	at	at	ADP
gujaf-60	345	9	organizational	organizational	ADJ
gujaf-60	345	10	choices	choice	NOUN
gujaf-60	345	11	and	and	CCONJ
gujaf-60	345	12	their	their	PRON
gujaf-60	345	13	consequences	consequence	NOUN
gujaf-60	345	14	.	.	PUNCT
gujaf-60	346	1	2nd	2nd	PROPN
gujaf-60	346	2	edition	edition	PROPN
gujaf-60	346	3	.	.	PUNCT
gujaf-60	347	1	us	we	PRON
gujaf-60	347	2	:	:	PUNCT
gujaf-60	347	3	pearson	pearson	PROPN
gujaf-60	347	4	education	education	PROPN
gujaf-60	347	5	.	.	PUNCT
gujaf-60	348	1	lee	lee	PROPN
gujaf-60	348	2	,	,	PUNCT
gujaf-60	348	3	c.	c.	PROPN
gujaf-60	348	4	,	,	PUNCT
gujaf-60	348	5	li	li	PROPN
gujaf-60	348	6	,	,	PUNCT
gujaf-60	348	7	l.	l.	PROPN
gujaf-60	348	8	&	&	CCONJ
gujaf-60	348	9	yue	yue	PROPN
gujaf-60	348	10	,	,	PUNCT
gujaf-60	348	11	h.	h.	PROPN
gujaf-60	348	12	(	(	PUNCT
gujaf-60	348	13	2006	2006	NUM
gujaf-60	348	14	)	)	PUNCT
gujaf-60	348	15	.	.	PUNCT
gujaf-60	349	1	performance	performance	NOUN
gujaf-60	349	2	,	,	PUNCT
gujaf-60	349	3	growth	growth	NOUN
gujaf-60	349	4	and	and	CCONJ
gujaf-60	349	5	earnings	earning	NOUN
gujaf-60	349	6	management	management	NOUN
gujaf-60	349	7	.	.	PUNCT
gujaf-60	350	1	review	review	NOUN
gujaf-60	350	2	of	of	ADP
gujaf-60	350	3	accounting	accounting	NOUN
gujaf-60	350	4	studies	study	NOUN
gujaf-60	350	5	,	,	PUNCT
gujaf-60	350	6	11	11	NUM
gujaf-60	350	7	(	(	PUNCT
gujaf-60	350	8	2	2	NUM
gujaf-60	350	9	-	-	SYM
gujaf-60	350	10	3	3	NUM
gujaf-60	350	11	)	)	PUNCT
gujaf-60	350	12	,	,	PUNCT
gujaf-60	350	13	305	305	NUM
gujaf-60	350	14	-	-	SYM
gujaf-60	350	15	334	334	NUM
gujaf-60	350	16	.	.	PUNCT
gujaf-60	351	1	lin	lin	PROPN
gujaf-60	351	2	,	,	PUNCT
gujaf-60	351	3	o.	o.	PROPN
gujaf-60	351	4	c.	c.	PROPN
gujaf-60	351	5	,	,	PUNCT
gujaf-60	351	6	thaker	thaker	PROPN
gujaf-60	351	7	,	,	PUNCT
gujaf-60	351	8	h.	h.	PROPN
gujaf-60	351	9	m.	m.	PROPN
gujaf-60	351	10	t.	t.	PROPN
gujaf-60	351	11	,	,	PUNCT
gujaf-60	351	12	&	&	CCONJ
gujaf-60	351	13	khaliq	khaliq	PROPN
gujaf-60	351	14	,	,	PUNCT
gujaf-60	351	15	a.	a.	NOUN
gujaf-60	351	16	(	(	PUNCT
gujaf-60	351	17	2018	2018	NUM
gujaf-60	351	18	)	)	PUNCT
gujaf-60	351	19	.	.	PUNCT
gujaf-60	352	1	the	the	DET
gujaf-60	352	2	determinants	determinant	NOUN
gujaf-60	352	3	of	of	ADP
gujaf-60	352	4	dividend	dividend	NOUN
gujaf-60	352	5	payout	payout	NOUN
gujaf-60	352	6	:	:	PUNCT
gujaf-60	352	7	evidence	evidence	NOUN
gujaf-60	352	8	from	from	ADP
gujaf-60	352	9	the	the	DET
gujaf-60	352	10	malaysian	malaysian	ADJ
gujaf-60	352	11	property	property	NOUN
gujaf-60	352	12	market	market	NOUN
gujaf-60	352	13	.	.	PUNCT
gujaf-60	353	1	iqtishadia	iqtishadia	PROPN
gujaf-60	353	2	jurnal	jurnal	ADJ
gujaf-60	353	3	kajian	kajian	PROPN
gujaf-60	353	4	ekonomi	ekonomi	PROPN
gujaf-60	353	5	dan	dan	PROPN
gujaf-60	353	6	binis	binis	PROPN
gujaf-60	353	7	islam	islam	PROPN
gujaf-60	353	8	,	,	PUNCT
gujaf-60	353	9	11(1	11(1	NUM
gujaf-60	353	10	)	)	PUNCT
gujaf-60	353	11	,	,	PUNCT
gujaf-60	353	12	27–46	27–46	NUM
gujaf-60	353	13	.	.	PUNCT
gujaf-60	354	1	https://doi.org/10.21043/iqtishadia.v10i2.2863	https://doi.org/10.21043/iqtishadia.v10i2.2863	X
gujaf-60	354	2	https://doi.org/10.21043/iqtishadia.v10i2.2863	https://doi.org/10.21043/iqtishadia.v10i2.2863	X
gujaf-60	354	3	gusau	gusau	PROPN
gujaf-60	354	4	journal	journal	PROPN
gujaf-60	354	5	of	of	ADP
gujaf-60	354	6	accounting	accounting	NOUN
gujaf-60	354	7	and	and	CCONJ
gujaf-60	354	8	finance	finance	NOUN
gujaf-60	354	9	,	,	PUNCT
gujaf-60	354	10	vol	vol	NOUN
gujaf-60	354	11	.	.	PROPN
gujaf-60	354	12	2	2	NUM
gujaf-60	354	13	,	,	PUNCT
gujaf-60	354	14	issue	issue	NOUN
gujaf-60	354	15	2	2	NUM
gujaf-60	354	16	,	,	PUNCT
gujaf-60	354	17	april	april	PROPN
gujaf-60	354	18	,	,	PUNCT
gujaf-60	354	19	2021	2021	NUM
gujaf-60	354	20	21	21	NUM
gujaf-60	354	21	liu	liu	PROPN
gujaf-60	354	22	,	,	PUNCT
gujaf-60	354	23	n	n	PROPN
gujaf-60	354	24	(	(	PUNCT
gujaf-60	354	25	2011	2011	NUM
gujaf-60	354	26	)	)	PUNCT
gujaf-60	354	27	.	.	PUNCT
gujaf-60	355	1	the	the	DET
gujaf-60	355	2	role	role	NOUN
gujaf-60	355	3	of	of	ADP
gujaf-60	355	4	dividend	dividend	NOUN
gujaf-60	355	5	policy	policy	NOUN
gujaf-60	355	6	in	in	ADP
gujaf-60	355	7	real	real	ADJ
gujaf-60	355	8	earnings	earning	NOUN
gujaf-60	355	9	management	management	NOUN
gujaf-60	355	10	.	.	PUNCT
gujaf-60	356	1	accounting	accounting	NOUN
gujaf-60	356	2	dissertations	dissertation	NOUN
gujaf-60	356	3	,	,	PUNCT
gujaf-60	356	4	page	page	NOUN
gujaf-60	356	5	9	9	NUM
gujaf-60	356	6	www.scholarwork.9su.edu/accountancymss	www.scholarwork.9su.edu/accountancymss	NOUN
gujaf-60	356	7	.	.	PUNCT
gujaf-60	357	1	accessed	access	VERB
gujaf-60	357	2	may	may	AUX
gujaf-60	357	3	,	,	PUNCT
gujaf-60	357	4	2020	2020	NUM
gujaf-60	357	5	luo	luo	PROPN
gujaf-60	357	6	,	,	PUNCT
gujaf-60	357	7	j.	j.	PROPN
gujaf-60	357	8	&	&	CCONJ
gujaf-60	357	9	jeyaraj	jeyaraj	PROPN
gujaf-60	357	10	,	,	PUNCT
gujaf-60	357	11	s.s	s.s	PROPN
gujaf-60	357	12	.	.	PROPN
gujaf-60	358	1	(	(	PUNCT
gujaf-60	358	2	2019	2019	NUM
gujaf-60	358	3	)	)	PUNCT
gujaf-60	358	4	.	.	PUNCT
gujaf-60	359	1	board	board	NOUN
gujaf-60	359	2	characteristics	characteristic	NOUN
gujaf-60	359	3	and	and	CCONJ
gujaf-60	359	4	earnings	earning	NOUN
gujaf-60	359	5	management	management	NOUN
gujaf-60	359	6	:	:	PUNCT
gujaf-60	359	7	empirical	empirical	ADJ
gujaf-60	359	8	analysis	analysis	NOUN
gujaf-60	359	9	of	of	ADP
gujaf-60	359	10	uk	uk	PROPN
gujaf-60	359	11	listed	list	VERB
gujaf-60	359	12	companies	company	NOUN
gujaf-60	359	13	,	,	PUNCT
gujaf-60	359	14	european	european	PROPN
gujaf-60	359	15	journal	journal	PROPN
gujaf-60	359	16	of	of	ADP
gujaf-60	359	17	accounting	accounting	NOUN
gujaf-60	359	18	,	,	PUNCT
gujaf-60	359	19	auditing	auditing	NOUN
gujaf-60	359	20	and	and	CCONJ
gujaf-60	359	21	finance	finance	NOUN
gujaf-60	359	22	research	research	NOUN
gujaf-60	359	23	,	,	PUNCT
gujaf-60	359	24	7(5	7(5	NUM
gujaf-60	359	25	)	)	PUNCT
gujaf-60	359	26	,	,	PUNCT
gujaf-60	359	27	27	27	NUM
gujaf-60	359	28	-	-	SYM
gujaf-60	359	29	54	54	NUM
gujaf-60	359	30	mahboub	mahboub	NOUN
gujaf-60	359	31	,	,	PUNCT
gujaf-60	359	32	r.	r.	PROPN
gujaf-60	359	33	,	,	PUNCT
gujaf-60	359	34	(	(	PUNCT
gujaf-60	359	35	2017	2017	NUM
gujaf-60	359	36	)	)	PUNCT
gujaf-60	359	37	.	.	PUNCT
gujaf-60	360	1	main	main	ADJ
gujaf-60	360	2	determinants	determinant	NOUN
gujaf-60	360	3	of	of	ADP
gujaf-60	360	4	financial	financial	ADJ
gujaf-60	360	5	reporting	reporting	NOUN
gujaf-60	360	6	quality	quality	NOUN
gujaf-60	360	7	in	in	ADP
gujaf-60	360	8	the	the	DET
gujaf-60	360	9	lebanese	lebanese	ADJ
gujaf-60	360	10	banking	banking	NOUN
gujaf-60	360	11	sector	sector	NOUN
gujaf-60	360	12	.	.	PUNCT
gujaf-60	361	1	european	european	PROPN
gujaf-60	361	2	research	research	PROPN
gujaf-60	361	3	studies	studies	PROPN
gujaf-60	361	4	journal	journal	PROPN
gujaf-60	361	5	xx	xx	X
gujaf-60	361	6	(	(	PUNCT
gujaf-60	361	7	4b	4b	PROPN
gujaf-60	361	8	)	)	PUNCT
gujaf-60	361	9	,	,	PUNCT
gujaf-60	361	10	706726	706726	NUM
gujaf-60	361	11	.	.	PUNCT
gujaf-60	362	1	mcdonald	mcdonald	PROPN
gujaf-60	362	2	,	,	PUNCT
gujaf-60	362	3	i.	i.	PROPN
gujaf-60	362	4	&	&	CCONJ
gujaf-60	362	5	francis	francis	PROPN
gujaf-60	362	6	,	,	PUNCT
gujaf-60	362	7	t.	t.	PROPN
gujaf-60	362	8	(	(	PUNCT
gujaf-60	362	9	2005	2005	NUM
gujaf-60	362	10	)	)	PUNCT
gujaf-60	362	11	.	.	PUNCT
gujaf-60	363	1	aig	aig	PROPN
gujaf-60	363	2	to	to	PART
gujaf-60	363	3	restate	restate	VERB
gujaf-60	363	4	over	over	ADP
gujaf-60	363	5	four	four	NUM
gujaf-60	363	6	years	year	NOUN
gujaf-60	363	7	to	to	PART
gujaf-60	363	8	fix	fix	VERB
gujaf-60	363	9	errors	error	NOUN
gujaf-60	363	10	;	;	PUNCT
gujaf-60	363	11	move	move	NOUN
gujaf-60	363	12	will	will	AUX
gujaf-60	363	13	reduce	reduce	VERB
gujaf-60	363	14	net	net	ADJ
gujaf-60	363	15	worth	worth	NOUN
gujaf-60	363	16	of	of	ADP
gujaf-60	363	17	giant	giant	ADJ
gujaf-60	363	18	insurer	insurer	NOUN
gujaf-60	363	19	by	by	ADP
gujaf-60	363	20	$	$	SYM
gujaf-60	363	21	2.7	2.7	NUM
gujaf-60	363	22	billion	billion	NUM
gujaf-60	363	23	;	;	PUNCT
gujaf-60	363	24	range	range	NOUN
gujaf-60	363	25	of	of	ADP
gujaf-60	363	26	accounting	accounting	NOUN
gujaf-60	363	27	issues	issue	NOUN
gujaf-60	363	28	grows	grow	VERB
gujaf-60	363	29	.	.	PUNCT
gujaf-60	364	1	wall	wall	PROPN
gujaf-60	364	2	street	street	PROPN
gujaf-60	364	3	journal	journal	PROPN
gujaf-60	364	4	,	,	PUNCT
gujaf-60	364	5	may	may	AUX
gujaf-60	364	6	2	2	NUM
gujaf-60	364	7	,	,	PUNCT
gujaf-60	364	8	page	page	NOUN
gujaf-60	364	9	c.1	c.1	PROPN
gujaf-60	364	10	.	.	PUNCT
gujaf-60	365	1	moghri	moghri	PROPN
gujaf-60	365	2	,	,	PUNCT
gujaf-60	365	3	a.e	a.e	PROPN
gujaf-60	365	4	.	.	PROPN
gujaf-60	365	5	,	,	PUNCT
gujaf-60	365	6	&	&	CCONJ
gujaf-60	365	7	galoghah	galoghah	PROPN
gujaf-60	365	8	(	(	PUNCT
gujaf-60	365	9	2013	2013	NUM
gujaf-60	365	10	)	)	PUNCT
gujaf-60	365	11	.	.	PUNCT
gujaf-60	366	1	effects	effect	NOUN
gujaf-60	366	2	of	of	ADP
gujaf-60	366	3	earnings	earning	NOUN
gujaf-60	366	4	management	management	NOUN
gujaf-60	366	5	on	on	ADP
gujaf-60	366	6	dividend	dividend	NOUN
gujaf-60	366	7	policy	policy	NOUN
gujaf-60	366	8	:	:	PUNCT
gujaf-60	366	9	evidence	evidence	NOUN
gujaf-60	366	10	from	from	ADP
gujaf-60	366	11	tehran	tehran	PROPN
gujaf-60	366	12	stock	stock	PROPN
gujaf-60	366	13	exchange	exchange	PROPN
gujaf-60	366	14	.	.	PUNCT
gujaf-60	367	1	world	world	NOUN
gujaf-60	367	2	of	of	ADP
gujaf-60	367	3	science	science	PROPN
gujaf-60	367	4	journal	journal	PROPN
gujaf-60	367	5	1(14	1(14	NUM
gujaf-60	367	6	)	)	PUNCT
gujaf-60	367	7	58	58	NUM
gujaf-60	367	8	-	-	SYM
gujaf-60	367	9	65	65	NUM
gujaf-60	367	10	.	.	PUNCT
gujaf-60	368	1	mohammad	mohammad	PROPN
gujaf-60	368	2	,	,	PUNCT
gujaf-60	368	3	w.m	w.m	PROPN
gujaf-60	368	4	.	.	PROPN
gujaf-60	368	5	,	,	PUNCT
gujaf-60	368	6	wasiuzzaman	wasiuzzaman	PROPN
gujaf-60	368	7	,	,	PUNCT
gujaf-60	368	8	s.	s.	PROPN
gujaf-60	368	9	,	,	PUNCT
gujaf-60	368	10	&	&	CCONJ
gujaf-60	368	11	zaini	zaini	PROPN
gujaf-60	368	12	,	,	PUNCT
gujaf-60	368	13	r.m	r.m	PROPN
gujaf-60	368	14	.	.	PROPN
gujaf-60	368	15	(	(	PUNCT
gujaf-60	368	16	2011	2011	NUM
gujaf-60	368	17	)	)	PUNCT
gujaf-60	368	18	.	.	PUNCT
gujaf-60	369	1	panel	panel	NOUN
gujaf-60	369	2	data	data	VERB
gujaf-60	369	3	analysis	analysis	NOUN
gujaf-60	369	4	of	of	ADP
gujaf-60	369	5	the	the	DET
gujaf-60	369	6	relationship	relationship	NOUN
gujaf-60	369	7	between	between	ADP
gujaf-60	369	8	earnings	earning	NOUN
gujaf-60	369	9	management	management	NOUN
gujaf-60	369	10	,	,	PUNCT
gujaf-60	369	11	bank	bank	NOUN
gujaf-60	369	12	risks	risk	NOUN
gujaf-60	369	13	,	,	PUNCT
gujaf-60	369	14	loan	loan	NOUN
gujaf-60	369	15	loss	loss	NOUN
gujaf-60	369	16	provision	provision	NOUN
gujaf-60	369	17	and	and	CCONJ
gujaf-60	369	18	dividend	dividend	NOUN
gujaf-60	369	19	per	per	ADP
gujaf-60	369	20	share	share	NOUN
gujaf-60	369	21	.	.	PUNCT
gujaf-60	370	1	journal	journal	NOUN
gujaf-60	370	2	of	of	ADP
gujaf-60	370	3	business	business	NOUN
gujaf-60	370	4	and	and	CCONJ
gujaf-60	370	5	policy	policy	NOUN
gujaf-60	370	6	research	research	NOUN
gujaf-60	370	7	,	,	PUNCT
gujaf-60	370	8	6(1	6(1	NUM
gujaf-60	370	9	)	)	PUNCT
gujaf-60	370	10	,	,	PUNCT
gujaf-60	370	11	46	46	NUM
gujaf-60	370	12	-	-	SYM
gujaf-60	370	13	56	56	NUM
gujaf-60	370	14	.	.	PUNCT
gujaf-60	371	1	moradzadehfard	moradzadehfard	PROPN
gujaf-60	371	2	,	,	PUNCT
gujaf-60	371	3	d.m	d.m	PROPN
gujaf-60	371	4	and	and	CCONJ
gujaf-60	371	5	babaie	babaie	PROPN
gujaf-60	371	6	,	,	PUNCT
gujaf-60	371	7	s.h	s.h	PROPN
gujaf-60	371	8	(	(	PUNCT
gujaf-60	371	9	2012	2012	NUM
gujaf-60	371	10	)	)	PUNCT
gujaf-60	371	11	.	.	PUNCT
gujaf-60	372	1	an	an	DET
gujaf-60	372	2	empirical	empirical	ADJ
gujaf-60	372	3	investigation	investigation	NOUN
gujaf-60	372	4	in	in	ADP
gujaf-60	372	5	tehran	tehran	PROPN
gujaf-60	372	6	stock	stock	PROPN
gujaf-60	372	7	exchange	exchange	PROPN
gujaf-60	372	8	listed	list	VERB
gujaf-60	372	9	companies	company	NOUN
gujaf-60	372	10	.	.	PUNCT
gujaf-60	373	1	research	research	NOUN
gujaf-60	373	2	journal	journal	PROPN
gujaf-60	373	3	of	of	ADP
gujaf-60	373	4	business	business	NOUN
gujaf-60	373	5	management	management	NOUN
gujaf-60	373	6	,	,	PUNCT
gujaf-60	373	7	6(4	6(4	NUM
gujaf-60	373	8	)	)	PUNCT
gujaf-60	373	9	,	,	PUNCT
gujaf-60	373	10	144	144	NUM
gujaf-60	373	11	-	-	SYM
gujaf-60	373	12	152	152	NUM
gujaf-60	373	13	.	.	PUNCT
gujaf-60	374	1	nguyen	nguyen	NOUN
gujaf-60	374	2	,	,	PUNCT
gujaf-60	374	3	t.t.n	t.t.n	ADJ
gujaf-60	374	4	and	and	CCONJ
gujaf-60	374	5	bui	bui	NOUN
gujaf-60	374	6	,	,	PUNCT
gujaf-60	374	7	p	p	PROPN
gujaf-60	374	8	k	k	PROPN
gujaf-60	374	9	(	(	PUNCT
gujaf-60	374	10	2019	2019	NUM
gujaf-60	374	11	)	)	PUNCT
gujaf-60	374	12	.	.	PUNCT
gujaf-60	375	1	dividend	dividend	NOUN
gujaf-60	375	2	policy	policy	NOUN
gujaf-60	375	3	and	and	CCONJ
gujaf-60	375	4	earnings	earning	NOUN
gujaf-60	375	5	quality	quality	NOUN
gujaf-60	375	6	in	in	ADP
gujaf-60	375	7	vietnam	vietnam	PROPN
gujaf-60	375	8	.	.	PUNCT
gujaf-60	376	1	journal	journal	PROPN
gujaf-60	376	2	of	of	ADP
gujaf-60	376	3	asian	asian	ADJ
gujaf-60	376	4	business	business	NOUN
gujaf-60	376	5	and	and	CCONJ
gujaf-60	376	6	economic	economic	ADJ
gujaf-60	376	7	studies	study	NOUN
gujaf-60	376	8	26(2	26(2	NUM
gujaf-60	376	9	)	)	PUNCT
gujaf-60	376	10	,	,	PUNCT
gujaf-60	376	11	301	301	NUM
gujaf-60	376	12	-	-	SYM
gujaf-60	376	13	312	312	NUM
gujaf-60	376	14	nkrumah	nkrumah	NOUN
gujaf-60	376	15	,	,	PUNCT
gujaf-60	376	16	e.	e.	PROPN
gujaf-60	376	17	n.	n.	PROPN
gujaf-60	376	18	k.	k.	PROPN
gujaf-60	376	19	,	,	PUNCT
gujaf-60	376	20	ofori	ofori	ADV
gujaf-60	376	21	,	,	PUNCT
gujaf-60	376	22	d.	d.	PROPN
gujaf-60	376	23	n.	n.	PROPN
gujaf-60	376	24	,	,	PUNCT
gujaf-60	376	25	anaba	anaba	PROPN
gujaf-60	376	26	,	,	PUNCT
gujaf-60	376	27	o.	o.	PROPN
gujaf-60	376	28	a.	a.	PROPN
gujaf-60	376	29	,	,	PUNCT
gujaf-60	376	30	&	&	CCONJ
gujaf-60	376	31	serwah	serwah	PROPN
gujaf-60	376	32	,	,	PUNCT
gujaf-60	376	33	a.	a.	PROPN
gujaf-60	376	34	l.	l.	PROPN
gujaf-60	376	35	(	(	PUNCT
gujaf-60	376	36	2018	2018	NUM
gujaf-60	376	37	)	)	PUNCT
gujaf-60	376	38	.	.	PUNCT
gujaf-60	377	1	determinants	determinant	NOUN
gujaf-60	377	2	of	of	ADP
gujaf-60	377	3	dividend	dividend	NOUN
gujaf-60	377	4	policy	policy	NOUN
gujaf-60	377	5	among	among	ADP
gujaf-60	377	6	banks	bank	NOUN
gujaf-60	377	7	listed	list	VERB
gujaf-60	377	8	on	on	ADP
gujaf-60	377	9	the	the	DET
gujaf-60	377	10	ghana	ghana	PROPN
gujaf-60	377	11	stock	stock	PROPN
gujaf-60	377	12	exchange	exchange	PROPN
gujaf-60	377	13	.	.	PUNCT
gujaf-60	378	1	research	research	NOUN
gujaf-60	378	2	journal	journal	PROPN
gujaf-60	378	3	of	of	ADP
gujaf-60	378	4	finance	finance	NOUN
gujaf-60	378	5	and	and	CCONJ
gujaf-60	378	6	accounting	accounting	NOUN
gujaf-60	378	7	,	,	PUNCT
gujaf-60	378	8	9(4	9(4	NUM
gujaf-60	378	9	)	)	PUNCT
gujaf-60	378	10	,	,	PUNCT
gujaf-60	378	11	11–19	11–19	NUM
gujaf-60	378	12	.	.	PUNCT
gujaf-60	379	1	pandey	pandey	PROPN
gujaf-60	379	2	,	,	PUNCT
gujaf-60	379	3	n.	n.	PROPN
gujaf-60	379	4	s.	s.	PROPN
gujaf-60	379	5	,	,	PUNCT
gujaf-60	379	6	&	&	CCONJ
gujaf-60	379	7	mansuri	mansuri	PROPN
gujaf-60	379	8	,	,	PUNCT
gujaf-60	379	9	b.	b.	PROPN
gujaf-60	379	10	b.	b.	PROPN
gujaf-60	379	11	(	(	PUNCT
gujaf-60	379	12	2017	2017	NUM
gujaf-60	379	13	)	)	PUNCT
gujaf-60	379	14	.	.	PUNCT
gujaf-60	380	1	an	an	DET
gujaf-60	380	2	empirical	empirical	ADJ
gujaf-60	380	3	analysis	analysis	NOUN
gujaf-60	380	4	on	on	ADP
gujaf-60	380	5	determinants	determinant	NOUN
gujaf-60	380	6	of	of	ADP
gujaf-60	380	7	dividend	dividend	NOUN
gujaf-60	380	8	policy	policy	NOUN
gujaf-60	380	9	of	of	ADP
gujaf-60	380	10	fmcg	fmcg	NOUN
gujaf-60	380	11	sector	sector	NOUN
gujaf-60	380	12	in	in	ADP
gujaf-60	380	13	india	india	PROPN
gujaf-60	380	14	.	.	PUNCT
gujaf-60	381	1	international	international	ADJ
gujaf-60	381	2	journal	journal	PROPN
gujaf-60	381	3	of	of	ADP
gujaf-60	381	4	economics	economic	NOUN
gujaf-60	381	5	,	,	PUNCT
gujaf-60	381	6	commerce	commerce	NOUN
gujaf-60	381	7	and	and	CCONJ
gujaf-60	381	8	managemen	manageman	NOUN
gujaf-60	381	9	,	,	PUNCT
gujaf-60	381	10	v(7	v(7	PROPN
gujaf-60	381	11	)	)	PUNCT
gujaf-60	381	12	,	,	PUNCT
gujaf-60	381	13	267–288	267–288	NUM
gujaf-60	381	14	.	.	PUNCT
gujaf-60	382	1	ross	ross	PROPN
gujaf-60	382	2	,	,	PUNCT
gujaf-60	382	3	s.a	s.a	PROPN
gujaf-60	382	4	(	(	PUNCT
gujaf-60	382	5	1977	1977	NUM
gujaf-60	382	6	)	)	PUNCT
gujaf-60	382	7	.	.	PUNCT
gujaf-60	383	1	the	the	DET
gujaf-60	383	2	determination	determination	NOUN
gujaf-60	383	3	of	of	ADP
gujaf-60	383	4	financial	financial	ADJ
gujaf-60	383	5	structure	structure	NOUN
gujaf-60	383	6	:	:	PUNCT
gujaf-60	383	7	the	the	DET
gujaf-60	383	8	incentive	incentive	NOUN
gujaf-60	383	9	signaling	signal	VERB
gujaf-60	383	10	structure	structure	NOUN
gujaf-60	383	11	.	.	PUNCT
gujaf-60	384	1	bell	bell	PROPN
gujaf-60	384	2	journal	journal	PROPN
gujaf-60	384	3	of	of	ADP
gujaf-60	384	4	economics	economic	NOUN
gujaf-60	384	5	8	8	NUM
gujaf-60	384	6	,	,	PUNCT
gujaf-60	384	7	23	23	NUM
gujaf-60	384	8	-	-	SYM
gujaf-60	384	9	40	40	NUM
gujaf-60	384	10	.	.	PUNCT
gujaf-60	385	1	savov	savov	PROPN
gujaf-60	385	2	,	,	PUNCT
gujaf-60	385	3	s	s	PART
gujaf-60	385	4	(	(	PUNCT
gujaf-60	385	5	2006	2006	NUM
gujaf-60	385	6	)	)	PUNCT
gujaf-60	385	7	.	.	PUNCT
gujaf-60	386	1	earnings	earning	NOUN
gujaf-60	386	2	management	management	NOUN
gujaf-60	386	3	investment	investment	NOUN
gujaf-60	386	4	and	and	CCONJ
gujaf-60	386	5	dividend	dividend	NOUN
gujaf-60	386	6	payments	payment	NOUN
gujaf-60	386	7	.	.	PUNCT
gujaf-60	387	1	working	work	VERB
gujaf-60	387	2	paper	paper	NOUN
gujaf-60	387	3	.	.	PUNCT
gujaf-60	388	1	university	university	NOUN
gujaf-60	388	2	of	of	ADP
gujaf-60	388	3	maheim	maheim	PROPN
gujaf-60	388	4	,	,	PUNCT
gujaf-60	388	5	germany	germany	PROPN
gujaf-60	388	6	.	.	PUNCT
gujaf-60	388	7	silalahi	silalahi	PROPN
gujaf-60	388	8	,	,	PUNCT
gujaf-60	388	9	t.	t.	PROPN
gujaf-60	388	10	(	(	PUNCT
gujaf-60	388	11	2017	2017	NUM
gujaf-60	388	12	)	)	PUNCT
gujaf-60	388	13	.	.	PUNCT
gujaf-60	389	1	determinants	determinant	NOUN
gujaf-60	389	2	of	of	ADP
gujaf-60	389	3	financial	financial	ADJ
gujaf-60	389	4	reporting	reporting	NOUN
gujaf-60	389	5	accountability	accountability	NOUN
gujaf-60	389	6	and	and	CCONJ
gujaf-60	389	7	its	its	PRON
gujaf-60	389	8	implication	implication	NOUN
gujaf-60	389	9	on	on	ADP
gujaf-60	389	10	financial	financial	ADJ
gujaf-60	389	11	reporting	reporting	NOUN
gujaf-60	389	12	quality	quality	NOUN
gujaf-60	389	13	:	:	PUNCT
gujaf-60	389	14	an	an	DET
gujaf-60	389	15	empirical	empirical	ADJ
gujaf-60	389	16	study	study	NOUN
gujaf-60	389	17	of	of	ADP
gujaf-60	389	18	financial	financial	ADJ
gujaf-60	389	19	http://www.scholarwork.9su.edu/accountancymss	http://www.scholarwork.9su.edu/accountancymss	PROPN
gujaf-60	389	20	gusau	gusau	PROPN
gujaf-60	389	21	journal	journal	PROPN
gujaf-60	389	22	of	of	ADP
gujaf-60	389	23	accounting	accounting	NOUN
gujaf-60	389	24	and	and	CCONJ
gujaf-60	389	25	finance	finance	NOUN
gujaf-60	389	26	,	,	PUNCT
gujaf-60	389	27	vol	vol	NOUN
gujaf-60	389	28	.	.	PROPN
gujaf-60	389	29	2	2	NUM
gujaf-60	389	30	,	,	PUNCT
gujaf-60	389	31	issue	issue	NOUN
gujaf-60	389	32	2	2	NUM
gujaf-60	389	33	,	,	PUNCT
gujaf-60	389	34	april	april	PROPN
gujaf-60	389	35	,	,	PUNCT
gujaf-60	389	36	2021	2021	NUM
gujaf-60	389	37	22	22	NUM
gujaf-60	389	38	statement	statement	NOUN
gujaf-60	389	39	in	in	ADP
gujaf-60	389	40	north	north	PROPN
gujaf-60	389	41	sumatra	sumatra	PROPN
gujaf-60	389	42	province	province	PROPN
gujaf-60	389	43	,	,	PUNCT
gujaf-60	389	44	indonesia	indonesia	PROPN
gujaf-60	389	45	,	,	PUNCT
gujaf-60	389	46	international	international	ADJ
gujaf-60	389	47	journal	journal	NOUN
gujaf-60	389	48	of	of	ADP
gujaf-60	389	49	economic	economic	ADJ
gujaf-60	389	50	,	,	PUNCT
gujaf-60	389	51	commerce	commerce	NOUN
gujaf-60	389	52	and	and	CCONJ
gujaf-60	389	53	management	management	NOUN
gujaf-60	389	54	v(3	v(3	PROPN
gujaf-60	389	55	)	)	PUNCT
gujaf-60	389	56	,	,	PUNCT
gujaf-60	389	57	159	159	NUM
gujaf-60	389	58	-	-	SYM
gujaf-60	389	59	172	172	NUM
gujaf-60	389	60	.	.	PUNCT
gujaf-60	390	1	shah	shah	PROPN
gujaf-60	390	2	,	,	PUNCT
gujaf-60	390	3	a.s.z	a.s.z	NOUN
gujaf-60	390	4	.	.	PROPN
gujaf-60	390	5	,	,	PUNCT
gujaf-60	390	6	yuan	yuan	PROPN
gujaf-60	390	7	,	,	PUNCT
gujaf-60	390	8	h.	h.	PROPN
gujaf-60	390	9	&	&	CCONJ
gujaf-60	390	10	zafar	zafar	PROPN
gujaf-60	390	11	,	,	PUNCT
gujaf-60	390	12	n.	n.	PROPN
gujaf-60	390	13	(	(	PUNCT
gujaf-60	390	14	2010	2010	NUM
gujaf-60	390	15	)	)	PUNCT
gujaf-60	390	16	.	.	PUNCT
gujaf-60	391	1	earnings	earning	NOUN
gujaf-60	391	2	management	management	NOUN
gujaf-60	391	3	and	and	CCONJ
gujaf-60	391	4	dividend	dividend	NOUN
gujaf-60	391	5	policy	policy	NOUN
gujaf-60	391	6	an	an	DET
gujaf-60	391	7	empirical	empirical	ADJ
gujaf-60	391	8	comparison	comparison	NOUN
gujaf-60	391	9	between	between	ADP
gujaf-60	391	10	pakistani	pakistani	ADJ
gujaf-60	391	11	listed	list	VERB
gujaf-60	391	12	companies	company	NOUN
gujaf-60	391	13	and	and	CCONJ
gujaf-60	391	14	chinese	chinese	ADJ
gujaf-60	391	15	listed	list	VERB
gujaf-60	391	16	companies	company	NOUN
gujaf-60	391	17	.	.	PUNCT
gujaf-60	392	1	international	international	ADJ
gujaf-60	392	2	research	research	PROPN
gujaf-60	392	3	journal	journal	NOUN
gujaf-60	392	4	of	of	ADP
gujaf-60	392	5	finance	finance	NOUN
gujaf-60	392	6	and	and	CCONJ
gujaf-60	392	7	economics	economic	NOUN
gujaf-60	392	8	,	,	PUNCT
gujaf-60	392	9	35	35	NUM
gujaf-60	392	10	,	,	PUNCT
gujaf-60	392	11	2010	2010	NUM
gujaf-60	392	12	.	.	PUNCT
gujaf-60	393	1	srikanth	srikanth	PROPN
gujaf-60	393	2	,	,	PUNCT
gujaf-60	393	3	p.	p.	NOUN
gujaf-60	393	4	,	,	PUNCT
gujaf-60	393	5	prasad	prasad	PROPN
gujaf-60	393	6	,	,	PUNCT
gujaf-60	393	7	m.n	m.n	PROPN
gujaf-60	393	8	(	(	PUNCT
gujaf-60	393	9	2015	2015	NUM
gujaf-60	393	10	)	)	PUNCT
gujaf-60	393	11	.	.	PUNCT
gujaf-60	394	1	earnings	earning	NOUN
gujaf-60	394	2	management	management	NOUN
gujaf-60	394	3	and	and	CCONJ
gujaf-60	394	4	dividend	dividend	NOUN
gujaf-60	394	5	policy	policy	NOUN
gujaf-60	394	6	:	:	PUNCT
gujaf-60	394	7	empirical	empirical	ADJ
gujaf-60	394	8	evidence	evidence	NOUN
gujaf-60	394	9	from	from	ADP
gujaf-60	394	10	india	india	PROPN
gujaf-60	394	11	.	.	PUNCT
gujaf-60	395	1	nitte	nitte	PROPN
gujaf-60	395	2	management	management	PROPN
gujaf-60	395	3	review	review	PROPN
gujaf-60	395	4	,	,	PUNCT
gujaf-60	395	5	9(1	9(1	NUM
gujaf-60	395	6	)	)	PUNCT
gujaf-60	395	7	,	,	PUNCT
gujaf-60	395	8	14	14	NUM
gujaf-60	395	9	-	-	SYM
gujaf-60	395	10	30	30	NUM
gujaf-60	395	11	.	.	PUNCT
gujaf-60	396	1	uwuigbe	uwuigbe	NOUN
gujaf-60	396	2	,	,	PUNCT
gujaf-60	396	3	u	u	NOUN
gujaf-60	396	4	(	(	PUNCT
gujaf-60	396	5	2017	2017	NUM
gujaf-60	396	6	)	)	PUNCT
gujaf-60	396	7	,	,	PUNCT
gujaf-60	396	8	disclosure	disclosure	NOUN
gujaf-60	396	9	quality	quality	NOUN
gujaf-60	396	10	and	and	CCONJ
gujaf-60	396	11	earnings	earning	NOUN
gujaf-60	396	12	management	management	NOUN
gujaf-60	396	13	of	of	ADP
gujaf-60	396	14	selected	select	VERB
gujaf-60	396	15	nigerian	nigerian	ADJ
gujaf-60	396	16	banks	bank	NOUN
gujaf-60	396	17	.	.	PUNCT
gujaf-60	397	1	journal	journal	PROPN
gujaf-60	397	2	of	of	ADP
gujaf-60	397	3	internet	internet	NOUN
gujaf-60	397	4	banking	banking	NOUN
gujaf-60	397	5	and	and	CCONJ
gujaf-60	397	6	commerce	commerce	PROPN
gujaf-60	397	7	,	,	PUNCT
gujaf-60	397	8	22(8	22(8	NUM
gujaf-60	397	9	)	)	PUNCT
gujaf-60	397	10	,	,	PUNCT
gujaf-60	397	11	1	1	NUM
gujaf-60	397	12	-	-	SYM
gujaf-60	397	13	12	12	NUM
gujaf-60	397	14	.	.	PUNCT
gujaf-60	398	1	watts	watts	PROPN
gujaf-60	398	2	,	,	PUNCT
gujaf-60	398	3	r.l	r.l	PROPN
gujaf-60	398	4	.	.	PROPN
gujaf-60	398	5	and	and	CCONJ
gujaf-60	398	6	zimmerman	zimmerman	PROPN
gujaf-60	398	7	,	,	PUNCT
gujaf-60	398	8	j.l	j.l	PROPN
gujaf-60	398	9	.	.	PROPN
gujaf-60	398	10	(	(	PUNCT
gujaf-60	398	11	1990	1990	NUM
gujaf-60	398	12	)	)	PUNCT
gujaf-60	398	13	.	.	PUNCT
gujaf-60	399	1	positive	positive	ADJ
gujaf-60	399	2	accounting	accounting	NOUN
gujaf-60	399	3	theory	theory	NOUN
gujaf-60	399	4	:	:	PUNCT
gujaf-60	399	5	a	a	DET
gujaf-60	399	6	ten	ten	NUM
gujaf-60	399	7	year	year	NOUN
gujaf-60	399	8	perspective	perspective	NOUN
gujaf-60	399	9	.	.	PUNCT
gujaf-60	400	1	the	the	DET
gujaf-60	400	2	accounting	accounting	NOUN
gujaf-60	400	3	review	review	NOUN
gujaf-60	400	4	,	,	PUNCT
gujaf-60	400	5	65(1),131	65(1),131	PROPN
gujaf-60	400	6	-	-	SYM
gujaf-60	400	7	156	156	NUM
gujaf-60	400	8	.	.	PUNCT
gujaf-60	401	1	yahaya	yahaya	PROPN
gujaf-60	401	2	,	,	PUNCT
gujaf-60	401	3	o.a	o.a	PROPN
gujaf-60	401	4	.	.	PROPN
gujaf-60	401	5	,	,	PUNCT
gujaf-60	401	6	kutigi	kutigi	PROPN
gujaf-60	401	7	,	,	PUNCT
gujaf-60	401	8	u.m	u.m	PROPN
gujaf-60	401	9	.	.	PROPN
gujaf-60	401	10	,	,	PUNCT
gujaf-60	401	11	&	&	CCONJ
gujaf-60	401	12	mohammed	mohammed	PROPN
gujaf-60	401	13	,	,	PUNCT
gujaf-60	401	14	a.	a.	NOUN
gujaf-60	401	15	(	(	PUNCT
gujaf-60	401	16	2015	2015	NUM
gujaf-60	401	17	)	)	PUNCT
gujaf-60	401	18	.	.	PUNCT
gujaf-60	402	1	international	international	ADJ
gujaf-60	402	2	financial	financial	ADJ
gujaf-60	402	3	reporting	reporting	NOUN
gujaf-60	402	4	standards	standard	NOUN
gujaf-60	402	5	and	and	CCONJ
gujaf-60	402	6	earnings	earning	NOUN
gujaf-60	402	7	management	management	NOUN
gujaf-60	402	8	behaviour	behaviour	NOUN
gujaf-60	402	9	of	of	ADP
gujaf-60	402	10	listed	list	VERB
gujaf-60	402	11	deposit	deposit	NOUN
gujaf-60	402	12	money	money	NOUN
gujaf-60	402	13	banks	bank	NOUN
gujaf-60	402	14	in	in	ADP
gujaf-60	402	15	nigeria	nigeria	PROPN
gujaf-60	402	16	.	.	PUNCT
gujaf-60	403	1	european	european	PROPN
gujaf-60	403	2	journal	journal	PROPN
gujaf-60	403	3	of	of	ADP
gujaf-60	403	4	business	business	NOUN
gujaf-60	403	5	and	and	CCONJ
gujaf-60	403	6	management	management	NOUN
gujaf-60	403	7	,	,	PUNCT
gujaf-60	403	8	7(18	7(18	NUM
gujaf-60	403	9	)	)	PUNCT
gujaf-60	403	10	,	,	PUNCT
gujaf-60	403	11	70	70	NUM
gujaf-60	403	12	-	-	SYM
gujaf-60	403	13	81	81	NUM
gujaf-60	403	14	.	.	PUNCT