id	sid	tid	token	lemma	pos
gujaf-72	1	1	gusau	gusau	PROPN
gujaf-72	1	2	journal	journal	NOUN
gujaf-72	1	3	of	of	ADP
gujaf-72	1	4	accounting	accounting	NOUN
gujaf-72	1	5	and	and	CCONJ
gujaf-72	1	6	finance	finance	NOUN
gujaf-72	1	7	,	,	PUNCT
gujaf-72	1	8	vol	vol	NOUN
gujaf-72	1	9	.	.	PROPN
gujaf-72	1	10	2	2	NUM
gujaf-72	1	11	,	,	PUNCT
gujaf-72	1	12	issue	issue	NOUN
gujaf-72	1	13	3	3	NUM
gujaf-72	1	14	,	,	PUNCT
gujaf-72	1	15	april	april	PROPN
gujaf-72	1	16	,	,	PUNCT
gujaf-72	1	17	2021	2021	NUM
gujaf-72	1	18	1	1	NUM
gujaf-72	1	19	gusau	gusau	ADJ
gujaf-72	1	20	journal	journal	NOUN
gujaf-72	1	21	of	of	ADP
gujaf-72	1	22	accounting	accounting	NOUN
gujaf-72	1	23	and	and	CCONJ
gujaf-72	1	24	finance	finance	NOUN
gujaf-72	1	25	(	(	PUNCT
gujaf-72	1	26	gujaf	gujaf	NOUN
gujaf-72	1	27	)	)	PUNCT
gujaf-72	1	28	vol	vol	NOUN
gujaf-72	1	29	.	.	NOUN
gujaf-72	1	30	2	2	NUM
gujaf-72	1	31	issue	issue	NOUN
gujaf-72	1	32	3	3	NUM
gujaf-72	1	33	,	,	PUNCT
gujaf-72	1	34	april	april	PROPN
gujaf-72	1	35	,	,	PUNCT
gujaf-72	1	36	2021	2021	NUM
gujaf-72	1	37	issn	issn	X
gujaf-72	1	38	:	:	PUNCT
gujaf-72	1	39	2756	2756	NUM
gujaf-72	1	40	-	-	PUNCT
gujaf-72	1	41	665x	665x	NOUN
gujaf-72	1	42	a	a	DET
gujaf-72	1	43	publication	publication	NOUN
gujaf-72	1	44	of	of	ADP
gujaf-72	1	45	department	department	NOUN
gujaf-72	1	46	of	of	ADP
gujaf-72	1	47	accounting	accounting	NOUN
gujaf-72	1	48	and	and	CCONJ
gujaf-72	1	49	finance	finance	NOUN
gujaf-72	1	50	,	,	PUNCT
gujaf-72	1	51	faculty	faculty	NOUN
gujaf-72	1	52	of	of	ADP
gujaf-72	1	53	management	management	NOUN
gujaf-72	1	54	and	and	CCONJ
gujaf-72	1	55	social	social	ADJ
gujaf-72	1	56	sciences	science	NOUN
gujaf-72	1	57	,	,	PUNCT
gujaf-72	1	58	federal	federal	ADJ
gujaf-72	1	59	university	university	NOUN
gujaf-72	1	60	gusau	gusau	NOUN
gujaf-72	1	61	,	,	PUNCT
gujaf-72	1	62	zamfara	zamfara	PROPN
gujaf-72	1	63	state	state	PROPN
gujaf-72	1	64	–	–	PUNCT
gujaf-72	1	65	nigeria	nigeria	PROPN
gujaf-72	1	66	gusau	gusau	PROPN
gujaf-72	1	67	journal	journal	PROPN
gujaf-72	1	68	of	of	ADP
gujaf-72	1	69	accounting	accounting	NOUN
gujaf-72	1	70	and	and	CCONJ
gujaf-72	1	71	finance	finance	NOUN
gujaf-72	1	72	,	,	PUNCT
gujaf-72	1	73	vol	vol	NOUN
gujaf-72	1	74	.	.	PROPN
gujaf-72	1	75	2	2	NUM
gujaf-72	1	76	,	,	PUNCT
gujaf-72	1	77	issue	issue	NOUN
gujaf-72	1	78	3	3	NUM
gujaf-72	1	79	,	,	PUNCT
gujaf-72	1	80	april	april	PROPN
gujaf-72	1	81	,	,	PUNCT
gujaf-72	1	82	2021	2021	NUM
gujaf-72	1	83	2	2	NUM
gujaf-72	1	84	fair	fair	ADJ
gujaf-72	1	85	value	value	NOUN
gujaf-72	1	86	measurement	measurement	NOUN
gujaf-72	1	87	hierarchy	hierarchy	NOUN
gujaf-72	1	88	and	and	CCONJ
gujaf-72	1	89	cosmetic	cosmetic	ADJ
gujaf-72	1	90	accounting	accounting	NOUN
gujaf-72	1	91	in	in	ADP
gujaf-72	1	92	the	the	DET
gujaf-72	1	93	nigerian	nigerian	ADJ
gujaf-72	1	94	deposit	deposit	NOUN
gujaf-72	1	95	money	money	NOUN
gujaf-72	1	96	banks	bank	NOUN
gujaf-72	1	97	tesleem	tesleem	VERB
gujaf-72	1	98	olayinka	olayinka	PROPN
gujaf-72	1	99	adeyemi	adeyemi	PROPN
gujaf-72	1	100	department	department	PROPN
gujaf-72	1	101	of	of	ADP
gujaf-72	1	102	accounting	account	VERB
gujaf-72	1	103	ahmadu	ahmadu	PROPN
gujaf-72	1	104	bello	bello	PROPN
gujaf-72	1	105	university	university	PROPN
gujaf-72	1	106	,	,	PUNCT
gujaf-72	1	107	zaria	zaria	PROPN
gujaf-72	1	108	-	-	PUNCT
gujaf-72	1	109	nigeria	nigeria	PROPN
gujaf-72	1	110	.	.	PUNCT
gujaf-72	2	1	+2348038079555	+2348038079555	NUM
gujaf-72	2	2	,	,	PUNCT
gujaf-72	2	3	adeteshplc@yahoo.com	adeteshplc@yahoo.com	X
gujaf-72	2	4	,	,	PUNCT
gujaf-72	2	5	aotesleem@abu.edu.ng	aotesleem@abu.edu.ng	NOUN
gujaf-72	2	6	hamisu	hamisu	PROPN
gujaf-72	2	7	suleiman	suleiman	PROPN
gujaf-72	2	8	kargi	kargi	PROPN
gujaf-72	2	9	phd	phd	PROPN
gujaf-72	2	10	department	department	PROPN
gujaf-72	2	11	of	of	ADP
gujaf-72	2	12	accounting	account	VERB
gujaf-72	2	13	ahmadu	ahmadu	PROPN
gujaf-72	2	14	bello	bello	PROPN
gujaf-72	2	15	university	university	NOUN
gujaf-72	2	16	,	,	PUNCT
gujaf-72	2	17	zaria	zaria	PROPN
gujaf-72	2	18	–	–	PUNCT
gujaf-72	2	19	nigeria	nigeria	PROPN
gujaf-72	2	20	.	.	PUNCT
gujaf-72	3	1	muhammad	muhammad	PROPN
gujaf-72	3	2	shehu	shehu	PROPN
gujaf-72	3	3	tijjani	tijjani	PROPN
gujaf-72	3	4	phd	phd	PROPN
gujaf-72	3	5	department	department	PROPN
gujaf-72	3	6	of	of	ADP
gujaf-72	3	7	accounting	account	VERB
gujaf-72	3	8	ahmadu	ahmadu	PROPN
gujaf-72	3	9	bello	bello	PROPN
gujaf-72	3	10	university	university	NOUN
gujaf-72	3	11	,	,	PUNCT
gujaf-72	3	12	zaria	zaria	PROPN
gujaf-72	3	13	–	–	PUNCT
gujaf-72	3	14	nigeria	nigeria	PROPN
gujaf-72	3	15	.	.	PUNCT
gujaf-72	4	1	m.	m.	PROPN
gujaf-72	4	2	zubair	zubair	PROPN
gujaf-72	4	3	phd	phd	PROPN
gujaf-72	4	4	department	department	PROPN
gujaf-72	4	5	of	of	ADP
gujaf-72	4	6	business	business	PROPN
gujaf-72	4	7	administration	administration	PROPN
gujaf-72	4	8	ahmadu	ahmadu	PROPN
gujaf-72	4	9	bello	bello	PROPN
gujaf-72	4	10	university	university	PROPN
gujaf-72	4	11	,	,	PUNCT
gujaf-72	4	12	zaria	zaria	PROPN
gujaf-72	4	13	–	–	PUNCT
gujaf-72	4	14	nigeria	nigeria	PROPN
gujaf-72	4	15	.	.	PUNCT
gujaf-72	5	1	abstract	abstract	ADJ
gujaf-72	5	2	the	the	DET
gujaf-72	5	3	study	study	NOUN
gujaf-72	5	4	investigated	investigate	VERB
gujaf-72	5	5	the	the	DET
gujaf-72	5	6	effect	effect	NOUN
gujaf-72	5	7	of	of	ADP
gujaf-72	5	8	fair	fair	ADJ
gujaf-72	5	9	value	value	NOUN
gujaf-72	5	10	financial	financial	ADJ
gujaf-72	5	11	instruments	instrument	NOUN
gujaf-72	5	12	measurements	measurement	NOUN
gujaf-72	5	13	hierarchy	hierarchy	VERB
gujaf-72	5	14	disclosures	disclosure	NOUN
gujaf-72	5	15	on	on	ADP
gujaf-72	5	16	cosmetic	cosmetic	ADJ
gujaf-72	5	17	accounting	accounting	NOUN
gujaf-72	5	18	practices	practice	NOUN
gujaf-72	5	19	in	in	ADP
gujaf-72	5	20	the	the	DET
gujaf-72	5	21	nigerian	nigerian	ADJ
gujaf-72	5	22	dmbs	dmb	NOUN
gujaf-72	5	23	,	,	PUNCT
gujaf-72	5	24	given	give	VERB
gujaf-72	5	25	the	the	DET
gujaf-72	5	26	possibility	possibility	NOUN
gujaf-72	5	27	of	of	ADP
gujaf-72	5	28	managerial	managerial	ADJ
gujaf-72	5	29	discretion	discretion	NOUN
gujaf-72	5	30	to	to	PART
gujaf-72	5	31	manipulate	manipulate	VERB
gujaf-72	5	32	the	the	DET
gujaf-72	5	33	disclosure	disclosure	NOUN
gujaf-72	5	34	of	of	ADP
gujaf-72	5	35	fair	fair	ADJ
gujaf-72	5	36	value	value	NOUN
gujaf-72	5	37	measurement	measurement	NOUN
gujaf-72	5	38	,	,	PUNCT
gujaf-72	5	39	particularly	particularly	ADV
gujaf-72	5	40	level	level	NOUN
gujaf-72	5	41	three	three	NUM
gujaf-72	5	42	fair	fair	ADJ
gujaf-72	5	43	value	value	NOUN
gujaf-72	5	44	hierarchy	hierarchy	NOUN
gujaf-72	5	45	which	which	PRON
gujaf-72	5	46	is	be	AUX
gujaf-72	5	47	based	base	VERB
gujaf-72	5	48	on	on	ADP
gujaf-72	5	49	adjusted	adjust	VERB
gujaf-72	5	50	unobservable	unobservable	ADJ
gujaf-72	5	51	inputs	input	NOUN
gujaf-72	5	52	.	.	PUNCT
gujaf-72	6	1	the	the	DET
gujaf-72	6	2	study	study	NOUN
gujaf-72	6	3	used	use	VERB
gujaf-72	6	4	a	a	DET
gujaf-72	6	5	sample	sample	NOUN
gujaf-72	6	6	of	of	ADP
gujaf-72	6	7	fourteen	fourteen	NUM
gujaf-72	6	8	dmbs	dmb	NOUN
gujaf-72	6	9	in	in	ADP
gujaf-72	6	10	nigeria	nigeria	PROPN
gujaf-72	6	11	that	that	PRON
gujaf-72	6	12	have	have	AUX
gujaf-72	6	13	published	publish	VERB
gujaf-72	6	14	their	their	PRON
gujaf-72	6	15	audited	audit	VERB
gujaf-72	6	16	annual	annual	ADJ
gujaf-72	6	17	financial	financial	ADJ
gujaf-72	6	18	report	report	NOUN
gujaf-72	6	19	between	between	ADP
gujaf-72	6	20	2012	2012	NUM
gujaf-72	6	21	and	and	CCONJ
gujaf-72	6	22	2018	2018	NUM
gujaf-72	6	23	.	.	PUNCT
gujaf-72	7	1	the	the	DET
gujaf-72	7	2	data	datum	NOUN
gujaf-72	7	3	were	be	AUX
gujaf-72	7	4	subjected	subject	VERB
gujaf-72	7	5	to	to	ADP
gujaf-72	7	6	a	a	DET
gujaf-72	7	7	multiple	multiple	ADJ
gujaf-72	7	8	regression	regression	NOUN
gujaf-72	7	9	analysis	analysis	NOUN
gujaf-72	7	10	to	to	PART
gujaf-72	7	11	explore	explore	VERB
gujaf-72	7	12	possible	possible	ADJ
gujaf-72	7	13	effects	effect	NOUN
gujaf-72	7	14	of	of	ADP
gujaf-72	7	15	fair	fair	ADJ
gujaf-72	7	16	value	value	NOUN
gujaf-72	7	17	measurements	measurement	NOUN
gujaf-72	7	18	on	on	ADP
gujaf-72	7	19	cosmetic	cosmetic	ADJ
gujaf-72	7	20	accounting	accounting	NOUN
gujaf-72	7	21	.	.	PUNCT
gujaf-72	8	1	the	the	DET
gujaf-72	8	2	results	result	NOUN
gujaf-72	8	3	revealed	reveal	VERB
gujaf-72	8	4	that	that	SCONJ
gujaf-72	8	5	fair	fair	ADJ
gujaf-72	8	6	value	value	NOUN
gujaf-72	8	7	measurements	measurement	NOUN
gujaf-72	8	8	hierarchy	hierarchy	VERB
gujaf-72	8	9	significantly	significantly	ADV
gujaf-72	8	10	reduced	reduce	VERB
gujaf-72	8	11	the	the	DET
gujaf-72	8	12	tendency	tendency	NOUN
gujaf-72	8	13	of	of	ADP
gujaf-72	8	14	nigerian	nigerian	PROPN
gujaf-72	8	15	dmbs	dmb	NOUN
gujaf-72	8	16	to	to	PART
gujaf-72	8	17	manipulate	manipulate	VERB
gujaf-72	8	18	earnings	earning	NOUN
gujaf-72	8	19	.	.	PUNCT
gujaf-72	9	1	specifically	specifically	ADV
gujaf-72	9	2	,	,	PUNCT
gujaf-72	9	3	level	level	NOUN
gujaf-72	9	4	one	one	NUM
gujaf-72	9	5	and	and	CCONJ
gujaf-72	9	6	level	level	VERB
gujaf-72	9	7	two	two	NUM
gujaf-72	9	8	fair	fair	ADJ
gujaf-72	9	9	value	value	NOUN
gujaf-72	9	10	measurements	measurement	NOUN
gujaf-72	9	11	which	which	PRON
gujaf-72	9	12	are	be	AUX
gujaf-72	9	13	respectively	respectively	ADV
gujaf-72	9	14	based	base	VERB
gujaf-72	9	15	on	on	ADP
gujaf-72	9	16	unadjusted	unadjuste	VERB
gujaf-72	9	17	and	and	CCONJ
gujaf-72	9	18	adjusted	adjust	VERB
gujaf-72	9	19	observable	observable	ADJ
gujaf-72	9	20	market	market	NOUN
gujaf-72	9	21	information	information	NOUN
gujaf-72	9	22	were	be	AUX
gujaf-72	9	23	found	find	VERB
gujaf-72	9	24	to	to	PART
gujaf-72	9	25	be	be	AUX
gujaf-72	9	26	negatively	negatively	ADV
gujaf-72	9	27	and	and	CCONJ
gujaf-72	9	28	significantly	significantly	ADV
gujaf-72	9	29	influencing	influence	VERB
gujaf-72	9	30	the	the	DET
gujaf-72	9	31	level	level	NOUN
gujaf-72	9	32	of	of	ADP
gujaf-72	9	33	cosmetic	cosmetic	ADJ
gujaf-72	9	34	accounting	accounting	NOUN
gujaf-72	9	35	practice	practice	NOUN
gujaf-72	9	36	among	among	ADP
gujaf-72	9	37	dmbs	dmb	NOUN
gujaf-72	9	38	in	in	ADP
gujaf-72	9	39	nigeria	nigeria	PROPN
gujaf-72	9	40	.	.	PUNCT
gujaf-72	10	1	on	on	ADP
gujaf-72	10	2	the	the	DET
gujaf-72	10	3	other	other	ADJ
gujaf-72	10	4	hand	hand	NOUN
gujaf-72	10	5	,	,	PUNCT
gujaf-72	10	6	result	result	NOUN
gujaf-72	10	7	reveals	reveal	VERB
gujaf-72	10	8	level	level	NOUN
gujaf-72	10	9	three	three	NUM
gujaf-72	10	10	fair	fair	ADJ
gujaf-72	10	11	value	value	NOUN
gujaf-72	10	12	measurement	measurement	NOUN
gujaf-72	10	13	is	be	AUX
gujaf-72	10	14	positively	positively	ADV
gujaf-72	10	15	and	and	CCONJ
gujaf-72	10	16	significantly	significantly	ADV
gujaf-72	10	17	influencing	influence	VERB
gujaf-72	10	18	the	the	DET
gujaf-72	10	19	cosmetic	cosmetic	ADJ
gujaf-72	10	20	accounting	accounting	NOUN
gujaf-72	10	21	practices	practice	NOUN
gujaf-72	10	22	.	.	PUNCT
gujaf-72	11	1	by	by	ADP
gujaf-72	11	2	implication	implication	NOUN
gujaf-72	11	3	,	,	PUNCT
gujaf-72	11	4	the	the	DET
gujaf-72	11	5	findings	finding	NOUN
gujaf-72	11	6	corroborate	corroborate	VERB
gujaf-72	11	7	the	the	DET
gujaf-72	11	8	arguments	argument	NOUN
gujaf-72	11	9	that	that	SCONJ
gujaf-72	11	10	fair	fair	ADJ
gujaf-72	11	11	value	value	NOUN
gujaf-72	11	12	hierarchy	hierarchy	NOUN
gujaf-72	11	13	level	level	NOUN
gujaf-72	11	14	one	one	NUM
gujaf-72	11	15	and	and	CCONJ
gujaf-72	11	16	level	level	NOUN
gujaf-72	11	17	two	two	NUM
gujaf-72	11	18	will	will	AUX
gujaf-72	11	19	protect	protect	VERB
gujaf-72	11	20	accounts	account	NOUN
gujaf-72	11	21	from	from	ADP
gujaf-72	11	22	earnings	earning	NOUN
gujaf-72	11	23	manipulation	manipulation	NOUN
gujaf-72	11	24	while	while	SCONJ
gujaf-72	11	25	level	level	NOUN
gujaf-72	11	26	three	three	NUM
gujaf-72	11	27	measurements	measurement	NOUN
gujaf-72	11	28	will	will	AUX
gujaf-72	11	29	enhance	enhance	VERB
gujaf-72	11	30	unethical	unethical	ADJ
gujaf-72	11	31	accounting	accounting	NOUN
gujaf-72	11	32	practice	practice	NOUN
gujaf-72	11	33	because	because	SCONJ
gujaf-72	11	34	the	the	DET
gujaf-72	11	35	estimate	estimate	NOUN
gujaf-72	11	36	is	be	AUX
gujaf-72	11	37	largely	largely	ADV
gujaf-72	11	38	based	base	VERB
gujaf-72	11	39	on	on	ADP
gujaf-72	11	40	adjusted	adjust	VERB
gujaf-72	11	41	unobservable	unobservable	ADJ
gujaf-72	11	42	market	market	NOUN
gujaf-72	11	43	information	information	NOUN
gujaf-72	11	44	.	.	PUNCT
gujaf-72	12	1	therefore	therefore	ADV
gujaf-72	12	2	,	,	PUNCT
gujaf-72	12	3	the	the	DET
gujaf-72	12	4	study	study	NOUN
gujaf-72	12	5	recommends	recommend	VERB
gujaf-72	12	6	the	the	DET
gujaf-72	12	7	need	need	NOUN
gujaf-72	12	8	for	for	SCONJ
gujaf-72	12	9	regulatory	regulatory	ADJ
gujaf-72	12	10	authorities	authority	NOUN
gujaf-72	12	11	to	to	PART
gujaf-72	12	12	create	create	VERB
gujaf-72	12	13	an	an	DET
gujaf-72	12	14	active	active	ADJ
gujaf-72	12	15	market	market	NOUN
gujaf-72	12	16	for	for	ADP
gujaf-72	12	17	financial	financial	ADJ
gujaf-72	12	18	instruments	instrument	NOUN
gujaf-72	12	19	in	in	ADP
gujaf-72	12	20	order	order	NOUN
gujaf-72	12	21	to	to	PART
gujaf-72	12	22	fully	fully	ADV
gujaf-72	12	23	achieve	achieve	VERB
gujaf-72	12	24	the	the	DET
gujaf-72	12	25	fundamental	fundamental	ADJ
gujaf-72	12	26	objective	objective	NOUN
gujaf-72	12	27	of	of	ADP
gujaf-72	12	28	fair	fair	ADJ
gujaf-72	12	29	value	value	NOUN
gujaf-72	12	30	.	.	PUNCT
gujaf-72	13	1	also	also	ADV
gujaf-72	13	2	there	there	PRON
gujaf-72	13	3	must	must	AUX
gujaf-72	13	4	be	be	AUX
gujaf-72	13	5	effective	effective	ADJ
gujaf-72	13	6	supervisory	supervisory	ADJ
gujaf-72	13	7	and	and	CCONJ
gujaf-72	13	8	regulatory	regulatory	ADJ
gujaf-72	13	9	framework	framework	NOUN
gujaf-72	13	10	to	to	PART
gujaf-72	13	11	limit	limit	VERB
gujaf-72	13	12	the	the	DET
gujaf-72	13	13	uncertainty	uncertainty	NOUN
gujaf-72	13	14	and	and	CCONJ
gujaf-72	13	15	ambiguities	ambiguity	NOUN
gujaf-72	13	16	around	around	ADP
gujaf-72	13	17	the	the	DET
gujaf-72	13	18	application	application	NOUN
gujaf-72	13	19	of	of	ADP
gujaf-72	13	20	level	level	NOUN
gujaf-72	13	21	3	3	NUM
gujaf-72	13	22	fair	fair	ADJ
gujaf-72	13	23	value	value	NOUN
gujaf-72	13	24	hierarchy	hierarchy	NOUN
gujaf-72	13	25	.	.	PUNCT
gujaf-72	14	1	keywords	keyword	NOUN
gujaf-72	14	2	:	:	PUNCT
gujaf-72	14	3	cosmetic	cosmetic	ADJ
gujaf-72	14	4	accounting	accounting	NOUN
gujaf-72	14	5	,	,	PUNCT
gujaf-72	14	6	fair	fair	ADJ
gujaf-72	14	7	value	value	NOUN
gujaf-72	14	8	measurement	measurement	NOUN
gujaf-72	14	9	hierarchy	hierarchy	NOUN
gujaf-72	14	10	,	,	PUNCT
gujaf-72	14	11	ifrs	ifrs	PROPN
gujaf-72	14	12	,	,	PUNCT
gujaf-72	14	13	loan	loan	NOUN
gujaf-72	14	14	loss	loss	NOUN
gujaf-72	14	15	provision	provision	NOUN
gujaf-72	14	16	,	,	PUNCT
gujaf-72	14	17	nigerian	nigerian	ADJ
gujaf-72	14	18	dmbs	dmb	NOUN
gujaf-72	14	19	.	.	PUNCT
gujaf-72	15	1	1	1	X
gujaf-72	15	2	.	.	X
gujaf-72	15	3	introduction	introduction	NOUN
gujaf-72	15	4	managerial	managerial	ADJ
gujaf-72	15	5	opportunism	opportunism	NOUN
gujaf-72	15	6	to	to	PART
gujaf-72	15	7	manipulate	manipulate	VERB
gujaf-72	15	8	accounting	accounting	NOUN
gujaf-72	15	9	information	information	NOUN
gujaf-72	15	10	has	have	AUX
gujaf-72	15	11	continue	continue	VERB
gujaf-72	15	12	to	to	PART
gujaf-72	15	13	generate	generate	VERB
gujaf-72	15	14	serious	serious	ADJ
gujaf-72	15	15	concern	concern	NOUN
gujaf-72	15	16	in	in	ADP
gujaf-72	15	17	corporate	corporate	ADJ
gujaf-72	15	18	finance	finance	NOUN
gujaf-72	15	19	literature	literature	NOUN
gujaf-72	15	20	given	give	VERB
gujaf-72	15	21	the	the	DET
gujaf-72	15	22	continue	continue	ADJ
gujaf-72	15	23	collapse	collapse	NOUN
gujaf-72	15	24	of	of	ADP
gujaf-72	15	25	companies	company	NOUN
gujaf-72	15	26	around	around	ADP
gujaf-72	15	27	the	the	DET
gujaf-72	15	28	world	world	NOUN
gujaf-72	15	29	as	as	ADP
gujaf-72	15	30	a	a	DET
gujaf-72	15	31	result	result	NOUN
gujaf-72	15	32	of	of	ADP
gujaf-72	15	33	unethical	unethical	ADJ
gujaf-72	15	34	accounting	accounting	NOUN
gujaf-72	15	35	practice	practice	NOUN
gujaf-72	15	36	by	by	ADP
gujaf-72	15	37	those	those	DET
gujaf-72	15	38	saddle	saddle	NOUN
gujaf-72	15	39	with	with	ADP
gujaf-72	15	40	the	the	DET
gujaf-72	15	41	responsibility	responsibility	NOUN
gujaf-72	15	42	of	of	ADP
gujaf-72	15	43	managing	manage	VERB
gujaf-72	15	44	affairs	affair	NOUN
gujaf-72	15	45	of	of	ADP
gujaf-72	15	46	companies	company	NOUN
gujaf-72	15	47	.	.	PUNCT
gujaf-72	16	1	cosmetic	cosmetic	ADJ
gujaf-72	16	2	accounting	accounting	NOUN
gujaf-72	16	3	which	which	PRON
gujaf-72	16	4	can	can	AUX
gujaf-72	16	5	be	be	AUX
gujaf-72	16	6	used	use	VERB
gujaf-72	16	7	interchangeably	interchangeably	ADV
gujaf-72	16	8	with	with	ADP
gujaf-72	16	9	earnings	earning	NOUN
gujaf-72	16	10	managements	management	NOUN
gujaf-72	16	11	,	,	PUNCT
gujaf-72	16	12	creative	creative	ADJ
gujaf-72	16	13	accounting	accounting	NOUN
gujaf-72	16	14	,	,	PUNCT
gujaf-72	16	15	hocus	hocus	NOUN
gujaf-72	16	16	pocus	pocus	PROPN
gujaf-72	16	17	accounting	accounting	NOUN
gujaf-72	16	18	,	,	PUNCT
gujaf-72	16	19	financial	financial	ADJ
gujaf-72	16	20	engineering	engineering	NOUN
gujaf-72	16	21	,	,	PUNCT
gujaf-72	16	22	and	and	CCONJ
gujaf-72	16	23	earnings	earning	NOUN
gujaf-72	16	24	smoothing	smoothing	NOUN
gujaf-72	16	25	,	,	PUNCT
gujaf-72	16	26	is	be	AUX
gujaf-72	16	27	a	a	DET
gujaf-72	16	28	flexible	flexible	ADJ
gujaf-72	16	29	accounting	accounting	NOUN
gujaf-72	16	30	instrument	instrument	NOUN
gujaf-72	16	31	use	use	NOUN
gujaf-72	16	32	by	by	ADP
gujaf-72	16	33	managers	manager	NOUN
gujaf-72	16	34	to	to	PART
gujaf-72	16	35	reduce	reduce	VERB
gujaf-72	16	36	variability	variability	NOUN
gujaf-72	16	37	of	of	ADP
gujaf-72	16	38	earnings	earning	NOUN
gujaf-72	16	39	.	.	PUNCT
gujaf-72	17	1	cosmetic	cosmetic	ADJ
gujaf-72	17	2	accounting	accounting	NOUN
gujaf-72	17	3	or	or	CCONJ
gujaf-72	17	4	earnings	earning	NOUN
gujaf-72	17	5	management	management	NOUN
gujaf-72	17	6	has	have	AUX
gujaf-72	17	7	always	always	ADV
gujaf-72	17	8	been	be	AUX
gujaf-72	17	9	a	a	DET
gujaf-72	17	10	subject	subject	NOUN
gujaf-72	17	11	of	of	ADP
gujaf-72	17	12	hot	hot	ADJ
gujaf-72	17	13	debate	debate	NOUN
gujaf-72	17	14	in	in	ADP
gujaf-72	17	15	accounting	accounting	NOUN
gujaf-72	17	16	research	research	NOUN
gujaf-72	17	17	and	and	CCONJ
gujaf-72	17	18	it	it	PRON
gujaf-72	17	19	is	be	AUX
gujaf-72	17	20	widely	widely	ADV
gujaf-72	17	21	perceived	perceive	VERB
gujaf-72	17	22	that	that	SCONJ
gujaf-72	17	23	under	under	ADP
gujaf-72	17	24	the	the	DET
gujaf-72	17	25	new	new	ADJ
gujaf-72	17	26	ifrs	ifrs	PROPN
gujaf-72	17	27	standards	standard	NOUN
gujaf-72	17	28	,	,	PUNCT
gujaf-72	17	29	the	the	DET
gujaf-72	17	30	mailto:adeteshplc@yahoo.com	mailto:adeteshplc@yahoo.com	PROPN
gujaf-72	17	31	gusau	gusau	PROPN
gujaf-72	17	32	journal	journal	PROPN
gujaf-72	17	33	of	of	ADP
gujaf-72	17	34	accounting	accounting	NOUN
gujaf-72	17	35	and	and	CCONJ
gujaf-72	17	36	finance	finance	NOUN
gujaf-72	17	37	,	,	PUNCT
gujaf-72	17	38	vol	vol	NOUN
gujaf-72	17	39	.	.	PROPN
gujaf-72	17	40	2	2	NUM
gujaf-72	17	41	,	,	PUNCT
gujaf-72	17	42	issue	issue	NOUN
gujaf-72	17	43	3	3	NUM
gujaf-72	17	44	,	,	PUNCT
gujaf-72	17	45	april	april	PROPN
gujaf-72	17	46	,	,	PUNCT
gujaf-72	17	47	2021	2021	NUM
gujaf-72	17	48	3	3	NUM
gujaf-72	17	49	introduction	introduction	NOUN
gujaf-72	17	50	of	of	ADP
gujaf-72	17	51	fair	fair	ADJ
gujaf-72	17	52	value	value	NOUN
gujaf-72	17	53	may	may	AUX
gujaf-72	17	54	give	give	VERB
gujaf-72	17	55	room	room	NOUN
gujaf-72	17	56	for	for	ADP
gujaf-72	17	57	more	more	ADJ
gujaf-72	17	58	earnings	earning	NOUN
gujaf-72	17	59	manipulations	manipulation	NOUN
gujaf-72	17	60	because	because	SCONJ
gujaf-72	17	61	of	of	ADP
gujaf-72	17	62	the	the	DET
gujaf-72	17	63	certain	certain	ADJ
gujaf-72	17	64	discretion	discretion	NOUN
gujaf-72	17	65	allowed	allow	VERB
gujaf-72	17	66	under	under	ADP
gujaf-72	17	67	the	the	DET
gujaf-72	17	68	standards	standard	NOUN
gujaf-72	17	69	.	.	PUNCT
gujaf-72	18	1	the	the	DET
gujaf-72	18	2	world	world	NOUN
gujaf-72	18	3	over	over	ADV
gujaf-72	18	4	has	have	AUX
gujaf-72	18	5	experienced	experience	VERB
gujaf-72	18	6	a	a	DET
gujaf-72	18	7	paradigm	paradigm	NOUN
gujaf-72	18	8	shift	shift	NOUN
gujaf-72	18	9	in	in	ADP
gujaf-72	18	10	the	the	DET
gujaf-72	18	11	determination	determination	NOUN
gujaf-72	18	12	of	of	ADP
gujaf-72	18	13	income	income	NOUN
gujaf-72	18	14	and	and	CCONJ
gujaf-72	18	15	other	other	ADJ
gujaf-72	18	16	elements	element	NOUN
gujaf-72	18	17	of	of	ADP
gujaf-72	18	18	financial	financial	ADJ
gujaf-72	18	19	statements	statement	NOUN
gujaf-72	18	20	following	follow	VERB
gujaf-72	18	21	the	the	DET
gujaf-72	18	22	adoption	adoption	NOUN
gujaf-72	18	23	of	of	ADP
gujaf-72	18	24	ifrs	ifrs	PROPN
gujaf-72	18	25	standards	standard	NOUN
gujaf-72	18	26	.	.	PUNCT
gujaf-72	19	1	ifrs	ifrs	PROPN
gujaf-72	19	2	comes	come	VERB
gujaf-72	19	3	with	with	ADP
gujaf-72	19	4	a	a	DET
gujaf-72	19	5	lot	lot	NOUN
gujaf-72	19	6	of	of	ADP
gujaf-72	19	7	changes	change	NOUN
gujaf-72	19	8	in	in	ADP
gujaf-72	19	9	way	way	NOUN
gujaf-72	19	10	and	and	CCONJ
gujaf-72	19	11	manner	manner	VERB
gujaf-72	19	12	the	the	DET
gujaf-72	19	13	information	information	NOUN
gujaf-72	19	14	contained	contain	VERB
gujaf-72	19	15	in	in	ADP
gujaf-72	19	16	the	the	DET
gujaf-72	19	17	company	company	NOUN
gujaf-72	19	18	’s	’s	PART
gujaf-72	19	19	financial	financial	ADJ
gujaf-72	19	20	statement	statement	NOUN
gujaf-72	19	21	are	be	AUX
gujaf-72	19	22	reported	report	VERB
gujaf-72	19	23	.	.	PUNCT
gujaf-72	20	1	for	for	ADP
gujaf-72	20	2	instance	instance	NOUN
gujaf-72	20	3	,	,	PUNCT
gujaf-72	20	4	the	the	DET
gujaf-72	20	5	introduction	introduction	NOUN
gujaf-72	20	6	of	of	ADP
gujaf-72	20	7	fair	fair	ADJ
gujaf-72	20	8	value	value	NOUN
gujaf-72	20	9	principle	principle	NOUN
gujaf-72	20	10	,	,	PUNCT
gujaf-72	20	11	which	which	PRON
gujaf-72	20	12	is	be	AUX
gujaf-72	20	13	regarded	regard	VERB
gujaf-72	20	14	as	as	ADP
gujaf-72	20	15	the	the	DET
gujaf-72	20	16	most	most	ADV
gujaf-72	20	17	important	important	ADJ
gujaf-72	20	18	implication	implication	NOUN
gujaf-72	20	19	of	of	ADP
gujaf-72	20	20	ifrs	ifrs	PROPN
gujaf-72	20	21	,	,	PUNCT
gujaf-72	20	22	motivates	motivate	VERB
gujaf-72	20	23	more	more	ADJ
gujaf-72	20	24	debate	debate	NOUN
gujaf-72	20	25	on	on	ADP
gujaf-72	20	26	the	the	DET
gujaf-72	20	27	adoption	adoption	NOUN
gujaf-72	20	28	of	of	ADP
gujaf-72	20	29	the	the	DET
gujaf-72	20	30	standards	standard	NOUN
gujaf-72	20	31	.	.	PUNCT
gujaf-72	21	1	more	more	ADV
gujaf-72	21	2	clearly	clearly	ADV
gujaf-72	21	3	,	,	PUNCT
gujaf-72	21	4	ifrs	ifrs	PROPN
gujaf-72	21	5	required	require	VERB
gujaf-72	21	6	the	the	DET
gujaf-72	21	7	usage	usage	NOUN
gujaf-72	21	8	of	of	ADP
gujaf-72	21	9	fair	fair	ADJ
gujaf-72	21	10	value	value	NOUN
gujaf-72	21	11	contrary	contrary	ADJ
gujaf-72	21	12	to	to	ADP
gujaf-72	21	13	the	the	DET
gujaf-72	21	14	book	book	NOUN
gujaf-72	21	15	value	value	NOUN
gujaf-72	21	16	as	as	SCONJ
gujaf-72	21	17	used	use	VERB
gujaf-72	21	18	by	by	ADP
gujaf-72	21	19	nigerian	nigerian	ADJ
gujaf-72	21	20	gaap	gaap	PROPN
gujaf-72	21	21	.	.	PUNCT
gujaf-72	22	1	it	it	PRON
gujaf-72	22	2	is	be	AUX
gujaf-72	22	3	believed	believe	VERB
gujaf-72	22	4	that	that	SCONJ
gujaf-72	22	5	fair	fair	ADJ
gujaf-72	22	6	value	value	NOUN
gujaf-72	22	7	provides	provide	VERB
gujaf-72	22	8	up	up	ADP
gujaf-72	22	9	-	-	PUNCT
gujaf-72	22	10	to	to	ADP
gujaf-72	22	11	-	-	PUNCT
gujaf-72	22	12	date	date	NOUN
gujaf-72	22	13	information	information	NOUN
gujaf-72	22	14	about	about	ADP
gujaf-72	22	15	assets	asset	NOUN
gujaf-72	22	16	as	as	SCONJ
gujaf-72	22	17	it	it	PRON
gujaf-72	22	18	reflects	reflect	VERB
gujaf-72	22	19	their	their	PRON
gujaf-72	22	20	real	real	ADJ
gujaf-72	22	21	value	value	NOUN
gujaf-72	22	22	,	,	PUNCT
gujaf-72	22	23	hence	hence	ADV
gujaf-72	22	24	more	more	ADJ
gujaf-72	22	25	relevance	relevance	NOUN
gujaf-72	22	26	for	for	ADP
gujaf-72	22	27	economic	economic	ADJ
gujaf-72	22	28	decision	decision	NOUN
gujaf-72	22	29	making	making	NOUN
gujaf-72	22	30	(	(	PUNCT
gujaf-72	22	31	bello	bello	PROPN
gujaf-72	22	32	,	,	PUNCT
gujaf-72	22	33	abubakar	abubakar	PROPN
gujaf-72	22	34	&	&	CCONJ
gujaf-72	22	35	adeyemi	adeyemi	ADV
gujaf-72	22	36	,	,	PUNCT
gujaf-72	22	37	2016	2016	NUM
gujaf-72	22	38	)	)	PUNCT
gujaf-72	22	39	.	.	PUNCT
gujaf-72	23	1	undoubtedly	undoubtedly	ADV
gujaf-72	23	2	fair	fair	ADJ
gujaf-72	23	3	value	value	NOUN
gujaf-72	23	4	accounting	accounting	NOUN
gujaf-72	23	5	proved	prove	VERB
gujaf-72	23	6	to	to	PART
gujaf-72	23	7	be	be	AUX
gujaf-72	23	8	more	more	ADV
gujaf-72	23	9	relevant	relevant	ADJ
gujaf-72	23	10	for	for	ADP
gujaf-72	23	11	economic	economic	ADJ
gujaf-72	23	12	decisions	decision	NOUN
gujaf-72	23	13	,	,	PUNCT
gujaf-72	23	14	however	however	ADV
gujaf-72	23	15	,	,	PUNCT
gujaf-72	23	16	the	the	DET
gujaf-72	23	17	reliability	reliability	NOUN
gujaf-72	23	18	of	of	ADP
gujaf-72	23	19	its	its	PRON
gujaf-72	23	20	measurement	measurement	NOUN
gujaf-72	23	21	has	have	AUX
gujaf-72	23	22	always	always	ADV
gujaf-72	23	23	been	be	AUX
gujaf-72	23	24	a	a	DET
gujaf-72	23	25	source	source	NOUN
gujaf-72	23	26	of	of	ADP
gujaf-72	23	27	concern	concern	NOUN
gujaf-72	23	28	and	and	CCONJ
gujaf-72	23	29	it	it	PRON
gujaf-72	23	30	has	have	AUX
gujaf-72	23	31	been	be	AUX
gujaf-72	23	32	argued	argue	VERB
gujaf-72	23	33	in	in	ADP
gujaf-72	23	34	the	the	DET
gujaf-72	23	35	literature	literature	NOUN
gujaf-72	23	36	that	that	SCONJ
gujaf-72	23	37	fair	fair	ADJ
gujaf-72	23	38	value	value	NOUN
gujaf-72	23	39	accounting	accounting	NOUN
gujaf-72	23	40	lacks	lack	VERB
gujaf-72	23	41	reliability	reliability	NOUN
gujaf-72	23	42	and	and	CCONJ
gujaf-72	23	43	consequently	consequently	ADV
gujaf-72	23	44	can	can	AUX
gujaf-72	23	45	significantly	significantly	ADV
gujaf-72	23	46	reduce	reduce	VERB
gujaf-72	23	47	its	its	PRON
gujaf-72	23	48	value	value	NOUN
gujaf-72	23	49	relevance	relevance	NOUN
gujaf-72	23	50	(	(	PUNCT
gujaf-72	23	51	bosch	bosch	PROPN
gujaf-72	23	52	,	,	PUNCT
gujaf-72	23	53	2012	2012	NUM
gujaf-72	23	54	)	)	PUNCT
gujaf-72	23	55	.	.	PUNCT
gujaf-72	24	1	in	in	ADP
gujaf-72	24	2	order	order	NOUN
gujaf-72	24	3	to	to	PART
gujaf-72	24	4	address	address	VERB
gujaf-72	24	5	the	the	DET
gujaf-72	24	6	contending	contend	VERB
gujaf-72	24	7	issues	issue	NOUN
gujaf-72	24	8	of	of	ADP
gujaf-72	24	9	reliability	reliability	NOUN
gujaf-72	24	10	of	of	ADP
gujaf-72	24	11	fair	fair	ADJ
gujaf-72	24	12	value	value	NOUN
gujaf-72	24	13	measurement	measurement	NOUN
gujaf-72	24	14	,	,	PUNCT
gujaf-72	24	15	iasb	iasb	NOUN
gujaf-72	24	16	came	come	VERB
gujaf-72	24	17	up	up	ADP
gujaf-72	24	18	with	with	ADP
gujaf-72	24	19	ifrs	ifrs	PROPN
gujaf-72	24	20	13	13	NUM
gujaf-72	24	21	which	which	PRON
gujaf-72	24	22	sets	set	VERB
gujaf-72	24	23	out	out	ADP
gujaf-72	24	24	a	a	DET
gujaf-72	24	25	single	single	ADJ
gujaf-72	24	26	framework	framework	NOUN
gujaf-72	24	27	for	for	ADP
gujaf-72	24	28	measuring	measure	VERB
gujaf-72	24	29	fair	fair	ADJ
gujaf-72	24	30	value	value	NOUN
gujaf-72	24	31	and	and	CCONJ
gujaf-72	24	32	specifies	specify	VERB
gujaf-72	24	33	the	the	DET
gujaf-72	24	34	required	required	ADJ
gujaf-72	24	35	disclosure	disclosure	NOUN
gujaf-72	24	36	about	about	ADP
gujaf-72	24	37	fair	fair	ADJ
gujaf-72	24	38	value	value	NOUN
gujaf-72	24	39	measurement	measurement	NOUN
gujaf-72	24	40	.	.	PUNCT
gujaf-72	25	1	consequently	consequently	ADV
gujaf-72	25	2	,	,	PUNCT
gujaf-72	25	3	entities	entity	NOUN
gujaf-72	25	4	applying	apply	VERB
gujaf-72	25	5	ifrs	ifrs	PROPN
gujaf-72	25	6	now	now	ADV
gujaf-72	25	7	must	must	AUX
gujaf-72	25	8	have	have	VERB
gujaf-72	25	9	to	to	PART
gujaf-72	25	10	disclose	disclose	VERB
gujaf-72	25	11	financial	financial	ADJ
gujaf-72	25	12	instruments	instrument	NOUN
gujaf-72	25	13	measured	measure	VERB
gujaf-72	25	14	at	at	ADP
gujaf-72	25	15	fair	fair	ADJ
gujaf-72	25	16	value	value	NOUN
gujaf-72	25	17	based	base	VERB
gujaf-72	25	18	on	on	ADP
gujaf-72	25	19	a	a	DET
gujaf-72	25	20	three	three	NUM
gujaf-72	25	21	-	-	PUNCT
gujaf-72	25	22	level	level	NOUN
gujaf-72	25	23	hierarchy	hierarchy	NOUN
gujaf-72	25	24	.	.	PUNCT
gujaf-72	26	1	according	accord	VERB
gujaf-72	26	2	to	to	ADP
gujaf-72	26	3	ifrs	ifrs	PROPN
gujaf-72	26	4	13	13	NUM
gujaf-72	26	5	,	,	PUNCT
gujaf-72	26	6	companies	company	NOUN
gujaf-72	26	7	are	be	AUX
gujaf-72	26	8	expected	expect	VERB
gujaf-72	26	9	to	to	PART
gujaf-72	26	10	disclose	disclose	VERB
gujaf-72	26	11	the	the	DET
gujaf-72	26	12	inputs	input	NOUN
gujaf-72	26	13	used	use	VERB
gujaf-72	26	14	in	in	ADP
gujaf-72	26	15	measuring	measure	VERB
gujaf-72	26	16	the	the	DET
gujaf-72	26	17	fair	fair	ADJ
gujaf-72	26	18	value	value	NOUN
gujaf-72	26	19	of	of	ADP
gujaf-72	26	20	financial	financial	ADJ
gujaf-72	26	21	instruments	instrument	NOUN
gujaf-72	26	22	.	.	PUNCT
gujaf-72	27	1	in	in	ADP
gujaf-72	27	2	order	order	NOUN
gujaf-72	27	3	to	to	PART
gujaf-72	27	4	achieve	achieve	VERB
gujaf-72	27	5	this	this	PRON
gujaf-72	27	6	,	,	PUNCT
gujaf-72	27	7	the	the	DET
gujaf-72	27	8	standard	standard	NOUN
gujaf-72	27	9	defines	define	VERB
gujaf-72	27	10	a	a	DET
gujaf-72	27	11	three	three	NUM
gujaf-72	27	12	level	level	NOUN
gujaf-72	27	13	measurement	measurement	NOUN
gujaf-72	27	14	hierarchy	hierarchy	NOUN
gujaf-72	27	15	.	.	PUNCT
gujaf-72	28	1	preference	preference	NOUN
gujaf-72	28	2	is	be	AUX
gujaf-72	28	3	given	give	VERB
gujaf-72	28	4	to	to	PART
gujaf-72	28	5	unadjusted	unadjuste	VERB
gujaf-72	28	6	observable	observable	ADJ
gujaf-72	28	7	(	(	PUNCT
gujaf-72	28	8	quoted	quote	VERB
gujaf-72	28	9	prices	price	NOUN
gujaf-72	28	10	in	in	ADP
gujaf-72	28	11	active	active	ADJ
gujaf-72	28	12	markets	market	NOUN
gujaf-72	28	13	)	)	PUNCT
gujaf-72	28	14	level	level	NOUN
gujaf-72	28	15	one	one	NUM
gujaf-72	28	16	hierarchy	hierarchy	NOUN
gujaf-72	28	17	.	.	PUNCT
gujaf-72	29	1	level	level	NOUN
gujaf-72	29	2	two	two	NUM
gujaf-72	29	3	involves	involve	VERB
gujaf-72	29	4	some	some	DET
gujaf-72	29	5	adjustments	adjustment	NOUN
gujaf-72	29	6	on	on	ADP
gujaf-72	29	7	observable	observable	ADJ
gujaf-72	29	8	inputs	input	NOUN
gujaf-72	29	9	from	from	ADP
gujaf-72	29	10	quoted	quote	VERB
gujaf-72	29	11	prices	price	NOUN
gujaf-72	29	12	of	of	ADP
gujaf-72	29	13	comparable	comparable	ADJ
gujaf-72	29	14	items	item	NOUN
gujaf-72	29	15	in	in	ADP
gujaf-72	29	16	active	active	ADJ
gujaf-72	29	17	markets	market	NOUN
gujaf-72	29	18	,	,	PUNCT
gujaf-72	29	19	identical	identical	ADJ
gujaf-72	29	20	items	item	NOUN
gujaf-72	29	21	in	in	ADP
gujaf-72	29	22	inactive	inactive	ADJ
gujaf-72	29	23	markets	market	NOUN
gujaf-72	29	24	or	or	CCONJ
gujaf-72	29	25	other	other	ADJ
gujaf-72	29	26	market	market	NOUN
gujaf-72	29	27	-	-	PUNCT
gujaf-72	29	28	related	relate	VERB
gujaf-72	29	29	information	information	NOUN
gujaf-72	29	30	.	.	PUNCT
gujaf-72	30	1	level	level	NOUN
gujaf-72	30	2	three	three	NUM
gujaf-72	30	3	,	,	PUNCT
gujaf-72	30	4	on	on	ADP
gujaf-72	30	5	the	the	DET
gujaf-72	30	6	other	other	ADJ
gujaf-72	30	7	hand	hand	NOUN
gujaf-72	30	8	,	,	PUNCT
gujaf-72	30	9	involves	involve	VERB
gujaf-72	30	10	the	the	DET
gujaf-72	30	11	use	use	NOUN
gujaf-72	30	12	of	of	ADP
gujaf-72	30	13	unobservable	unobservable	ADJ
gujaf-72	30	14	(	(	PUNCT
gujaf-72	30	15	firm	firm	ADJ
gujaf-72	30	16	generated	generate	VERB
gujaf-72	30	17	)	)	PUNCT
gujaf-72	30	18	inputs	input	NOUN
gujaf-72	30	19	in	in	ADP
gujaf-72	30	20	fair	fair	ADJ
gujaf-72	30	21	value	value	NOUN
gujaf-72	30	22	measurements	measurement	NOUN
gujaf-72	30	23	.	.	PUNCT
gujaf-72	31	1	given	give	VERB
gujaf-72	31	2	that	that	SCONJ
gujaf-72	31	3	most	most	ADJ
gujaf-72	31	4	of	of	ADP
gujaf-72	31	5	the	the	DET
gujaf-72	31	6	financial	financial	ADJ
gujaf-72	31	7	instruments	instrument	NOUN
gujaf-72	31	8	are	be	AUX
gujaf-72	31	9	measured	measure	VERB
gujaf-72	31	10	at	at	ADP
gujaf-72	31	11	fair	fair	ADJ
gujaf-72	31	12	value	value	NOUN
gujaf-72	31	13	and	and	CCONJ
gujaf-72	31	14	the	the	DET
gujaf-72	31	15	fact	fact	NOUN
gujaf-72	31	16	that	that	SCONJ
gujaf-72	31	17	these	these	DET
gujaf-72	31	18	instruments	instrument	NOUN
gujaf-72	31	19	represent	represent	VERB
gujaf-72	31	20	significant	significant	ADJ
gujaf-72	31	21	part	part	NOUN
gujaf-72	31	22	of	of	ADP
gujaf-72	31	23	bank	bank	NOUN
gujaf-72	31	24	’s	’s	PART
gujaf-72	31	25	financial	financial	ADJ
gujaf-72	31	26	statements	statement	NOUN
gujaf-72	31	27	,	,	PUNCT
gujaf-72	31	28	the	the	DET
gujaf-72	31	29	impact	impact	NOUN
gujaf-72	31	30	of	of	ADP
gujaf-72	31	31	fair	fair	ADJ
gujaf-72	31	32	value	value	NOUN
gujaf-72	31	33	accounting	account	VERB
gujaf-72	31	34	especially	especially	ADV
gujaf-72	31	35	in	in	ADP
gujaf-72	31	36	financial	financial	ADJ
gujaf-72	31	37	sectors	sector	NOUN
gujaf-72	31	38	such	such	ADJ
gujaf-72	31	39	as	as	ADP
gujaf-72	31	40	deposit	deposit	NOUN
gujaf-72	31	41	money	money	NOUN
gujaf-72	31	42	banks	bank	NOUN
gujaf-72	31	43	has	have	AUX
gujaf-72	31	44	been	be	AUX
gujaf-72	31	45	a	a	DET
gujaf-72	31	46	subject	subject	NOUN
gujaf-72	31	47	of	of	ADP
gujaf-72	31	48	heated	heated	ADJ
gujaf-72	31	49	debate	debate	NOUN
gujaf-72	31	50	among	among	ADP
gujaf-72	31	51	academic	academic	ADJ
gujaf-72	31	52	researchers	researcher	NOUN
gujaf-72	31	53	,	,	PUNCT
gujaf-72	31	54	investment	investment	NOUN
gujaf-72	31	55	analysts	analyst	NOUN
gujaf-72	31	56	and	and	CCONJ
gujaf-72	31	57	policy	policy	NOUN
gujaf-72	31	58	makers	maker	NOUN
gujaf-72	31	59	.	.	PUNCT
gujaf-72	32	1	empirical	empirical	ADJ
gujaf-72	32	2	studies	study	NOUN
gujaf-72	32	3	have	have	AUX
gujaf-72	32	4	shown	show	VERB
gujaf-72	32	5	that	that	SCONJ
gujaf-72	32	6	banks	bank	NOUN
gujaf-72	32	7	have	have	VERB
gujaf-72	32	8	incentives	incentive	NOUN
gujaf-72	32	9	to	to	PART
gujaf-72	32	10	meet	meet	VERB
gujaf-72	32	11	regulatory	regulatory	ADJ
gujaf-72	32	12	capital	capital	NOUN
gujaf-72	32	13	requirements	requirement	NOUN
gujaf-72	32	14	and	and	CCONJ
gujaf-72	32	15	earnings	earning	NOUN
gujaf-72	32	16	targets	target	NOUN
gujaf-72	32	17	,	,	PUNCT
gujaf-72	32	18	and	and	CCONJ
gujaf-72	32	19	to	to	PART
gujaf-72	32	20	reduce	reduce	VERB
gujaf-72	32	21	taxes	taxis	NOUN
gujaf-72	32	22	.	.	PUNCT
gujaf-72	33	1	the	the	DET
gujaf-72	33	2	objectives	objective	NOUN
gujaf-72	33	3	can	can	AUX
gujaf-72	33	4	be	be	AUX
gujaf-72	33	5	achieved	achieve	VERB
gujaf-72	33	6	by	by	ADP
gujaf-72	33	7	managing	manage	VERB
gujaf-72	33	8	accruals	accrual	NOUN
gujaf-72	33	9	such	such	ADJ
gujaf-72	33	10	as	as	ADP
gujaf-72	33	11	loan	loan	NOUN
gujaf-72	33	12	loss	loss	NOUN
gujaf-72	33	13	provisions	provision	NOUN
gujaf-72	33	14	,	,	PUNCT
gujaf-72	33	15	loan	loan	NOUN
gujaf-72	33	16	charge	charge	NOUN
gujaf-72	33	17	-	-	PUNCT
gujaf-72	33	18	offs	off	NOUN
gujaf-72	33	19	,	,	PUNCT
gujaf-72	33	20	security	security	NOUN
gujaf-72	33	21	gains	gain	NOUN
gujaf-72	33	22	and	and	CCONJ
gujaf-72	33	23	losses	loss	NOUN
gujaf-72	33	24	or	or	CCONJ
gujaf-72	33	25	adjusting	adjust	VERB
gujaf-72	33	26	investment	investment	NOUN
gujaf-72	33	27	strategies	strategy	NOUN
gujaf-72	33	28	(	(	PUNCT
gujaf-72	33	29	beatty	beatty	PROPN
gujaf-72	33	30	,	,	PUNCT
gujaf-72	33	31	ke	ke	PROPN
gujaf-72	33	32	,	,	PUNCT
gujaf-72	33	33	and	and	CCONJ
gujaf-72	33	34	petroni	petroni	NOUN
gujaf-72	33	35	,	,	PUNCT
gujaf-72	33	36	2002	2002	NUM
gujaf-72	33	37	)	)	PUNCT
gujaf-72	33	38	.	.	PUNCT
gujaf-72	34	1	fundamentally	fundamentally	ADV
gujaf-72	34	2	,	,	PUNCT
gujaf-72	34	3	one	one	NUM
gujaf-72	34	4	of	of	ADP
gujaf-72	34	5	the	the	DET
gujaf-72	34	6	major	major	ADJ
gujaf-72	34	7	concerns	concern	NOUN
gujaf-72	34	8	about	about	ADP
gujaf-72	34	9	the	the	DET
gujaf-72	34	10	conversion	conversion	NOUN
gujaf-72	34	11	to	to	ADP
gujaf-72	34	12	ifrs	ifrs	PROPN
gujaf-72	34	13	is	be	AUX
gujaf-72	34	14	the	the	DET
gujaf-72	34	15	issue	issue	NOUN
gujaf-72	34	16	of	of	ADP
gujaf-72	34	17	fair	fair	ADJ
gujaf-72	34	18	value	value	NOUN
gujaf-72	34	19	accounting	accounting	NOUN
gujaf-72	34	20	which	which	PRON
gujaf-72	34	21	is	be	AUX
gujaf-72	34	22	regarded	regard	VERB
gujaf-72	34	23	as	as	ADP
gujaf-72	34	24	the	the	DET
gujaf-72	34	25	most	most	ADV
gujaf-72	34	26	important	important	ADJ
gujaf-72	34	27	implication	implication	NOUN
gujaf-72	34	28	of	of	ADP
gujaf-72	34	29	ifrs	ifrs	ADJ
gujaf-72	34	30	adoption	adoption	NOUN
gujaf-72	34	31	and	and	CCONJ
gujaf-72	34	32	there	there	PRON
gujaf-72	34	33	is	be	VERB
gujaf-72	34	34	empirical	empirical	ADJ
gujaf-72	34	35	evidence	evidence	NOUN
gujaf-72	34	36	which	which	PRON
gujaf-72	34	37	suggests	suggest	VERB
gujaf-72	34	38	the	the	DET
gujaf-72	34	39	possibility	possibility	NOUN
gujaf-72	34	40	of	of	ADP
gujaf-72	34	41	managerial	managerial	ADJ
gujaf-72	34	42	discretion	discretion	NOUN
gujaf-72	34	43	to	to	PART
gujaf-72	34	44	manipulate	manipulate	VERB
gujaf-72	34	45	the	the	DET
gujaf-72	34	46	disclosure	disclosure	NOUN
gujaf-72	34	47	of	of	ADP
gujaf-72	34	48	fair	fair	ADJ
gujaf-72	34	49	value	value	NOUN
gujaf-72	34	50	measurement	measurement	NOUN
gujaf-72	34	51	.	.	PUNCT
gujaf-72	35	1	for	for	ADP
gujaf-72	35	2	example	example	NOUN
gujaf-72	35	3	,	,	PUNCT
gujaf-72	35	4	song	song	NOUN
gujaf-72	35	5	,	,	PUNCT
gujaf-72	35	6	thomas	thomas	PROPN
gujaf-72	35	7	&	&	CCONJ
gujaf-72	35	8	yi	yi	PROPN
gujaf-72	35	9	(	(	PUNCT
gujaf-72	35	10	2010	2010	NUM
gujaf-72	35	11	)	)	PUNCT
gujaf-72	35	12	,	,	PUNCT
gujaf-72	35	13	argue	argue	VERB
gujaf-72	35	14	that	that	SCONJ
gujaf-72	35	15	the	the	DET
gujaf-72	35	16	disclosure	disclosure	NOUN
gujaf-72	35	17	of	of	ADP
gujaf-72	35	18	fair	fair	ADJ
gujaf-72	35	19	values	value	NOUN
gujaf-72	35	20	based	base	VERB
gujaf-72	35	21	on	on	ADP
gujaf-72	35	22	less	less	ADV
gujaf-72	35	23	transparent	transparent	ADJ
gujaf-72	35	24	inputs	input	NOUN
gujaf-72	35	25	(	(	PUNCT
gujaf-72	35	26	level	level	NOUN
gujaf-72	35	27	3	3	NUM
gujaf-72	35	28	fair	fair	ADJ
gujaf-72	35	29	values	value	NOUN
gujaf-72	35	30	)	)	PUNCT
gujaf-72	35	31	is	be	AUX
gujaf-72	35	32	less	less	ADJ
gujaf-72	35	33	value	value	NOUN
gujaf-72	35	34	relevant	relevant	ADJ
gujaf-72	35	35	than	than	ADP
gujaf-72	35	36	the	the	DET
gujaf-72	35	37	disclosure	disclosure	NOUN
gujaf-72	35	38	of	of	ADP
gujaf-72	35	39	fair	fair	ADJ
gujaf-72	35	40	values	value	NOUN
gujaf-72	35	41	based	base	VERB
gujaf-72	35	42	on	on	ADP
gujaf-72	35	43	more	more	ADV
gujaf-72	35	44	transparent	transparent	ADJ
gujaf-72	35	45	inputs	input	NOUN
gujaf-72	35	46	(	(	PUNCT
gujaf-72	35	47	level	level	NOUN
gujaf-72	35	48	1	1	NUM
gujaf-72	35	49	and	and	CCONJ
gujaf-72	35	50	level	level	NOUN
gujaf-72	35	51	2	2	NUM
gujaf-72	35	52	fair	fair	ADJ
gujaf-72	35	53	values	value	NOUN
gujaf-72	35	54	)	)	PUNCT
gujaf-72	35	55	.	.	PUNCT
gujaf-72	36	1	similarly	similarly	ADV
gujaf-72	36	2	hsu	hsu	PROPN
gujaf-72	36	3	and	and	CCONJ
gujaf-72	36	4	lin	lin	PROPN
gujaf-72	36	5	(	(	PUNCT
gujaf-72	36	6	2016	2016	NUM
gujaf-72	36	7	)	)	PUNCT
gujaf-72	36	8	provide	provide	VERB
gujaf-72	36	9	documentary	documentary	NOUN
gujaf-72	36	10	evidence	evidence	NOUN
gujaf-72	36	11	that	that	SCONJ
gujaf-72	36	12	firms	firm	NOUN
gujaf-72	36	13	with	with	ADP
gujaf-72	36	14	more	more	ADJ
gujaf-72	36	15	level	level	NOUN
gujaf-72	36	16	3	3	NUM
gujaf-72	36	17	assets	asset	NOUN
gujaf-72	36	18	and	and	CCONJ
gujaf-72	36	19	liabilities	liability	NOUN
gujaf-72	36	20	(	(	PUNCT
gujaf-72	36	21	regarded	regard	VERB
gujaf-72	36	22	as	as	ADP
gujaf-72	36	23	less	less	ADJ
gujaf-72	36	24	value	value	NOUN
gujaf-72	36	25	relevant	relevant	ADJ
gujaf-72	36	26	fair	fair	ADJ
gujaf-72	36	27	value	value	NOUN
gujaf-72	36	28	measurement	measurement	NOUN
gujaf-72	36	29	)	)	PUNCT
gujaf-72	36	30	are	be	AUX
gujaf-72	36	31	more	more	ADV
gujaf-72	36	32	likely	likely	ADJ
gujaf-72	36	33	to	to	PART
gujaf-72	36	34	manipulate	manipulate	VERB
gujaf-72	36	35	reported	report	VERB
gujaf-72	36	36	earnings	earning	NOUN
gujaf-72	36	37	.	.	PUNCT
gujaf-72	37	1	the	the	DET
gujaf-72	37	2	discretion	discretion	NOUN
gujaf-72	37	3	inherent	inherent	ADJ
gujaf-72	37	4	in	in	ADP
gujaf-72	37	5	fair	fair	ADJ
gujaf-72	37	6	value	value	NOUN
gujaf-72	37	7	measurement	measurement	NOUN
gujaf-72	37	8	especially	especially	ADV
gujaf-72	37	9	in	in	ADP
gujaf-72	37	10	a	a	DET
gujaf-72	37	11	situation	situation	NOUN
gujaf-72	37	12	where	where	SCONJ
gujaf-72	37	13	there	there	PRON
gujaf-72	37	14	is	be	VERB
gujaf-72	37	15	no	no	DET
gujaf-72	37	16	observable	observable	ADJ
gujaf-72	37	17	market	market	NOUN
gujaf-72	37	18	information	information	NOUN
gujaf-72	37	19	provides	provide	VERB
gujaf-72	37	20	managers	manager	NOUN
gujaf-72	37	21	incentive	incentive	NOUN
gujaf-72	37	22	to	to	PART
gujaf-72	37	23	manipulate	manipulate	VERB
gujaf-72	37	24	the	the	DET
gujaf-72	37	25	disclosure	disclosure	NOUN
gujaf-72	37	26	of	of	ADP
gujaf-72	37	27	fair	fair	ADJ
gujaf-72	37	28	value	value	NOUN
gujaf-72	37	29	measurement	measurement	NOUN
gujaf-72	37	30	.	.	PUNCT
gujaf-72	38	1	furthermore	furthermore	ADV
gujaf-72	38	2	,	,	PUNCT
gujaf-72	38	3	the	the	DET
gujaf-72	38	4	mark	mark	NOUN
gujaf-72	38	5	-	-	PUNCT
gujaf-72	38	6	togusau	togusau	PROPN
gujaf-72	38	7	journal	journal	NOUN
gujaf-72	38	8	of	of	ADP
gujaf-72	38	9	accounting	accounting	NOUN
gujaf-72	38	10	and	and	CCONJ
gujaf-72	38	11	finance	finance	NOUN
gujaf-72	38	12	,	,	PUNCT
gujaf-72	38	13	vol	vol	NOUN
gujaf-72	38	14	.	.	PROPN
gujaf-72	38	15	2	2	NUM
gujaf-72	38	16	,	,	PUNCT
gujaf-72	38	17	issue	issue	NOUN
gujaf-72	38	18	3	3	NUM
gujaf-72	38	19	,	,	PUNCT
gujaf-72	38	20	april	april	PROPN
gujaf-72	38	21	,	,	PUNCT
gujaf-72	38	22	2021	2021	NUM
gujaf-72	38	23	4	4	NUM
gujaf-72	38	24	model	model	NOUN
gujaf-72	38	25	fair	fair	ADJ
gujaf-72	38	26	value	value	NOUN
gujaf-72	38	27	estimates	estimate	NOUN
gujaf-72	38	28	give	give	VERB
gujaf-72	38	29	managers	manager	NOUN
gujaf-72	38	30	more	more	ADJ
gujaf-72	38	31	flexibility	flexibility	NOUN
gujaf-72	38	32	to	to	PART
gujaf-72	38	33	engage	engage	VERB
gujaf-72	38	34	in	in	ADP
gujaf-72	38	35	high	high	ADJ
gujaf-72	38	36	level	level	NOUN
gujaf-72	38	37	of	of	ADP
gujaf-72	38	38	earnings	earning	NOUN
gujaf-72	38	39	manipulations	manipulation	NOUN
gujaf-72	38	40	because	because	SCONJ
gujaf-72	38	41	they	they	PRON
gujaf-72	38	42	are	be	AUX
gujaf-72	38	43	not	not	PART
gujaf-72	38	44	based	base	VERB
gujaf-72	38	45	on	on	ADP
gujaf-72	38	46	reliable	reliable	ADJ
gujaf-72	38	47	market	market	NOUN
gujaf-72	38	48	information	information	NOUN
gujaf-72	38	49	.	.	PUNCT
gujaf-72	39	1	thus	thus	ADV
gujaf-72	39	2	the	the	DET
gujaf-72	39	3	very	very	ADJ
gujaf-72	39	4	nature	nature	NOUN
gujaf-72	39	5	of	of	ADP
gujaf-72	39	6	fair	fair	ADJ
gujaf-72	39	7	value	value	NOUN
gujaf-72	39	8	estimate	estimate	NOUN
gujaf-72	39	9	gives	give	VERB
gujaf-72	39	10	managers	manager	NOUN
gujaf-72	39	11	a	a	DET
gujaf-72	39	12	great	great	ADJ
gujaf-72	39	13	deal	deal	NOUN
gujaf-72	39	14	of	of	ADP
gujaf-72	39	15	discretion	discretion	NOUN
gujaf-72	39	16	in	in	ADP
gujaf-72	39	17	determining	determine	VERB
gujaf-72	39	18	the	the	DET
gujaf-72	39	19	earnings	earning	NOUN
gujaf-72	39	20	in	in	ADP
gujaf-72	39	21	any	any	DET
gujaf-72	39	22	given	give	VERB
gujaf-72	39	23	period	period	NOUN
gujaf-72	39	24	.	.	PUNCT
gujaf-72	40	1	it	it	PRON
gujaf-72	40	2	is	be	AUX
gujaf-72	40	3	expected	expect	VERB
gujaf-72	40	4	that	that	SCONJ
gujaf-72	40	5	most	most	ADJ
gujaf-72	40	6	of	of	ADP
gujaf-72	40	7	the	the	DET
gujaf-72	40	8	companies	company	NOUN
gujaf-72	40	9	in	in	ADP
gujaf-72	40	10	developing	develop	VERB
gujaf-72	40	11	countries	country	NOUN
gujaf-72	40	12	,	,	PUNCT
gujaf-72	40	13	including	include	VERB
gujaf-72	40	14	nigeria	nigeria	PROPN
gujaf-72	40	15	,	,	PUNCT
gujaf-72	40	16	will	will	AUX
gujaf-72	40	17	more	more	ADV
gujaf-72	40	18	often	often	ADV
gujaf-72	40	19	,	,	PUNCT
gujaf-72	40	20	estimate	estimate	VERB
gujaf-72	40	21	their	their	PRON
gujaf-72	40	22	fair	fair	ADJ
gujaf-72	40	23	value	value	NOUN
gujaf-72	40	24	of	of	ADP
gujaf-72	40	25	financial	financial	ADJ
gujaf-72	40	26	instruments	instrument	NOUN
gujaf-72	40	27	using	use	VERB
gujaf-72	40	28	adjusted	adjust	VERB
gujaf-72	40	29	observable	observable	ADJ
gujaf-72	40	30	or	or	CCONJ
gujaf-72	40	31	unobservable	unobservable	ADJ
gujaf-72	40	32	firm	firm	ADJ
gujaf-72	40	33	specific	specific	ADJ
gujaf-72	40	34	generated	generate	VERB
gujaf-72	40	35	input	input	NOUN
gujaf-72	40	36	(	(	PUNCT
gujaf-72	40	37	i.e	i.e	ADP
gujaf-72	40	38	mark	mark	VERB
gujaf-72	40	39	-	-	PUNCT
gujaf-72	40	40	to	to	ADP
gujaf-72	40	41	-	-	PUNCT
gujaf-72	40	42	model	model	NOUN
gujaf-72	40	43	valuation	valuation	NOUN
gujaf-72	40	44	approach	approach	NOUN
gujaf-72	40	45	)	)	PUNCT
gujaf-72	40	46	than	than	ADP
gujaf-72	40	47	companies	company	NOUN
gujaf-72	40	48	in	in	ADP
gujaf-72	40	49	developed	develop	VERB
gujaf-72	40	50	market	market	NOUN
gujaf-72	40	51	due	due	ADP
gujaf-72	40	52	to	to	ADP
gujaf-72	40	53	lack	lack	NOUN
gujaf-72	40	54	of	of	ADP
gujaf-72	40	55	observable	observable	ADJ
gujaf-72	40	56	market	market	NOUN
gujaf-72	40	57	information	information	NOUN
gujaf-72	40	58	.	.	PUNCT
gujaf-72	41	1	thus	thus	ADV
gujaf-72	41	2	,	,	PUNCT
gujaf-72	41	3	the	the	DET
gujaf-72	41	4	absence	absence	NOUN
gujaf-72	41	5	of	of	ADP
gujaf-72	41	6	active	active	ADJ
gujaf-72	41	7	markets	market	NOUN
gujaf-72	41	8	has	have	AUX
gujaf-72	41	9	led	lead	VERB
gujaf-72	41	10	to	to	ADP
gujaf-72	41	11	situation	situation	NOUN
gujaf-72	41	12	where	where	SCONJ
gujaf-72	41	13	valuation	valuation	NOUN
gujaf-72	41	14	models	model	NOUN
gujaf-72	41	15	are	be	AUX
gujaf-72	41	16	applied	apply	VERB
gujaf-72	41	17	which	which	PRON
gujaf-72	41	18	increase	increase	VERB
gujaf-72	41	19	the	the	DET
gujaf-72	41	20	possibility	possibility	NOUN
gujaf-72	41	21	of	of	ADP
gujaf-72	41	22	inherent	inherent	ADJ
gujaf-72	41	23	measurement	measurement	NOUN
gujaf-72	41	24	error	error	NOUN
gujaf-72	41	25	in	in	ADP
gujaf-72	41	26	the	the	DET
gujaf-72	41	27	estimates	estimate	NOUN
gujaf-72	41	28	or	or	CCONJ
gujaf-72	41	29	management	management	NOUN
gujaf-72	41	30	induced	induce	VERB
gujaf-72	41	31	error	error	NOUN
gujaf-72	41	32	,	,	PUNCT
gujaf-72	41	33	and	and	CCONJ
gujaf-72	41	34	this	this	PRON
gujaf-72	41	35	creates	create	VERB
gujaf-72	41	36	opportunity	opportunity	NOUN
gujaf-72	41	37	for	for	SCONJ
gujaf-72	41	38	managers	manager	NOUN
gujaf-72	41	39	to	to	PART
gujaf-72	41	40	manipulate	manipulate	VERB
gujaf-72	41	41	with	with	ADP
gujaf-72	41	42	estimation	estimation	NOUN
gujaf-72	41	43	values	value	NOUN
gujaf-72	41	44	and	and	CCONJ
gujaf-72	41	45	consequently	consequently	ADV
gujaf-72	41	46	results	result	VERB
gujaf-72	41	47	in	in	ADP
gujaf-72	41	48	lower	low	ADJ
gujaf-72	41	49	quality	quality	NOUN
gujaf-72	41	50	of	of	ADP
gujaf-72	41	51	reported	report	VERB
gujaf-72	41	52	earnings	earning	NOUN
gujaf-72	41	53	.	.	PUNCT
gujaf-72	42	1	again	again	ADV
gujaf-72	42	2	,	,	PUNCT
gujaf-72	42	3	the	the	DET
gujaf-72	42	4	frequent	frequent	ADJ
gujaf-72	42	5	amendments	amendment	NOUN
gujaf-72	42	6	to	to	ADP
gujaf-72	42	7	fair	fair	ADJ
gujaf-72	42	8	value	value	NOUN
gujaf-72	42	9	standards	standard	NOUN
gujaf-72	42	10	have	have	AUX
gujaf-72	42	11	made	make	VERB
gujaf-72	42	12	their	their	PRON
gujaf-72	42	13	application	application	NOUN
gujaf-72	42	14	very	very	ADV
gujaf-72	42	15	complicated	complicated	ADJ
gujaf-72	42	16	especially	especially	ADV
gujaf-72	42	17	for	for	ADP
gujaf-72	42	18	developing	develop	VERB
gujaf-72	42	19	countries	country	NOUN
gujaf-72	42	20	like	like	ADP
gujaf-72	42	21	nigeria	nigeria	PROPN
gujaf-72	42	22	.	.	PUNCT
gujaf-72	43	1	in	in	ADP
gujaf-72	43	2	particular	particular	ADJ
gujaf-72	43	3	,	,	PUNCT
gujaf-72	43	4	the	the	DET
gujaf-72	43	5	absence	absence	NOUN
gujaf-72	43	6	of	of	ADP
gujaf-72	43	7	active	active	ADJ
gujaf-72	43	8	markets	market	NOUN
gujaf-72	43	9	for	for	ADP
gujaf-72	43	10	financial	financial	ADJ
gujaf-72	43	11	instruments	instrument	NOUN
gujaf-72	43	12	coupled	couple	VERB
gujaf-72	43	13	with	with	ADP
gujaf-72	43	14	weak	weak	ADJ
gujaf-72	43	15	regulatory	regulatory	ADJ
gujaf-72	43	16	environment	environment	NOUN
gujaf-72	43	17	and	and	CCONJ
gujaf-72	43	18	fair	fair	ADJ
gujaf-72	43	19	value	value	NOUN
gujaf-72	43	20	assessment	assessment	NOUN
gujaf-72	43	21	gap	gap	NOUN
gujaf-72	43	22	had	have	AUX
gujaf-72	43	23	actually	actually	ADV
gujaf-72	43	24	made	make	VERB
gujaf-72	43	25	it	it	PRON
gujaf-72	43	26	extremely	extremely	ADV
gujaf-72	43	27	hard	hard	ADJ
gujaf-72	43	28	for	for	SCONJ
gujaf-72	43	29	auditors	auditor	NOUN
gujaf-72	43	30	and	and	CCONJ
gujaf-72	43	31	accountants	accountant	NOUN
gujaf-72	43	32	to	to	PART
gujaf-72	43	33	do	do	VERB
gujaf-72	43	34	their	their	PRON
gujaf-72	43	35	job	job	NOUN
gujaf-72	43	36	and	and	CCONJ
gujaf-72	43	37	control	control	VERB
gujaf-72	43	38	the	the	DET
gujaf-72	43	39	fair	fair	ADJ
gujaf-72	43	40	value	value	NOUN
gujaf-72	43	41	measurements	measurement	NOUN
gujaf-72	43	42	(	(	PUNCT
gujaf-72	43	43	pwc	pwc	NOUN
gujaf-72	43	44	2015	2015	NUM
gujaf-72	43	45	)	)	PUNCT
gujaf-72	43	46	.	.	PUNCT
gujaf-72	44	1	this	this	DET
gujaf-72	44	2	argument	argument	NOUN
gujaf-72	44	3	is	be	AUX
gujaf-72	44	4	aptly	aptly	ADV
gujaf-72	44	5	corroborated	corroborate	VERB
gujaf-72	44	6	by	by	ADP
gujaf-72	44	7	benston	benston	NOUN
gujaf-72	44	8	(	(	PUNCT
gujaf-72	44	9	2008	2008	NUM
gujaf-72	44	10	)	)	PUNCT
gujaf-72	44	11	who	who	PRON
gujaf-72	44	12	pointed	point	VERB
gujaf-72	44	13	out	out	ADP
gujaf-72	44	14	that	that	SCONJ
gujaf-72	44	15	fair	fair	ADJ
gujaf-72	44	16	values	value	NOUN
gujaf-72	44	17	other	other	ADJ
gujaf-72	44	18	than	than	ADP
gujaf-72	44	19	those	those	PRON
gujaf-72	44	20	taken	take	VERB
gujaf-72	44	21	from	from	ADP
gujaf-72	44	22	quoted	quote	VERB
gujaf-72	44	23	prices	price	NOUN
gujaf-72	44	24	(	(	PUNCT
gujaf-72	44	25	level	level	NOUN
gujaf-72	44	26	1	1	NUM
gujaf-72	44	27	)	)	PUNCT
gujaf-72	44	28	could	could	AUX
gujaf-72	44	29	be	be	AUX
gujaf-72	44	30	readily	readily	ADV
gujaf-72	44	31	manipulated	manipulate	VERB
gujaf-72	44	32	by	by	ADP
gujaf-72	44	33	opportunistic	opportunistic	ADJ
gujaf-72	44	34	and	and	CCONJ
gujaf-72	44	35	overzealous	overzealous	ADJ
gujaf-72	44	36	managers	manager	NOUN
gujaf-72	44	37	,	,	PUNCT
gujaf-72	44	38	would	would	AUX
gujaf-72	44	39	be	be	AUX
gujaf-72	44	40	costly	costly	ADJ
gujaf-72	44	41	to	to	PART
gujaf-72	44	42	make	make	VERB
gujaf-72	44	43	,	,	PUNCT
gujaf-72	44	44	and	and	CCONJ
gujaf-72	44	45	very	very	ADV
gujaf-72	44	46	difficult	difficult	ADJ
gujaf-72	44	47	for	for	SCONJ
gujaf-72	44	48	auditors	auditor	NOUN
gujaf-72	44	49	to	to	PART
gujaf-72	44	50	detect	detect	VERB
gujaf-72	44	51	and	and	CCONJ
gujaf-72	44	52	challenge	challenge	VERB
gujaf-72	44	53	.	.	PUNCT
gujaf-72	45	1	furthermore	furthermore	ADV
gujaf-72	45	2	,	,	PUNCT
gujaf-72	45	3	high	high	ADJ
gujaf-72	45	4	cost	cost	NOUN
gujaf-72	45	5	of	of	ADP
gujaf-72	45	6	fair	fair	ADJ
gujaf-72	45	7	value	value	NOUN
gujaf-72	45	8	estimation	estimation	NOUN
gujaf-72	45	9	may	may	AUX
gujaf-72	45	10	also	also	ADV
gujaf-72	45	11	pose	pose	VERB
gujaf-72	45	12	a	a	DET
gujaf-72	45	13	serious	serious	ADJ
gujaf-72	45	14	challenge	challenge	NOUN
gujaf-72	45	15	because	because	SCONJ
gujaf-72	45	16	the	the	DET
gujaf-72	45	17	estimation	estimation	NOUN
gujaf-72	45	18	requires	require	VERB
gujaf-72	45	19	huge	huge	ADJ
gujaf-72	45	20	resources	resource	NOUN
gujaf-72	45	21	such	such	ADJ
gujaf-72	45	22	as	as	ADP
gujaf-72	45	23	knowledge	knowledge	NOUN
gujaf-72	45	24	in	in	ADP
gujaf-72	45	25	valuation	valuation	NOUN
gujaf-72	45	26	techniques	technique	NOUN
gujaf-72	45	27	,	,	PUNCT
gujaf-72	45	28	and	and	CCONJ
gujaf-72	45	29	special	special	ADJ
gujaf-72	45	30	training	training	NOUN
gujaf-72	45	31	to	to	PART
gujaf-72	45	32	enable	enable	VERB
gujaf-72	45	33	the	the	DET
gujaf-72	45	34	auditors	auditor	NOUN
gujaf-72	45	35	and	and	CCONJ
gujaf-72	45	36	accountants	accountant	NOUN
gujaf-72	45	37	to	to	PART
gujaf-72	45	38	estimate	estimate	VERB
gujaf-72	45	39	and	and	CCONJ
gujaf-72	45	40	audit	audit	VERB
gujaf-72	45	41	the	the	DET
gujaf-72	45	42	financial	financial	ADJ
gujaf-72	45	43	instruments	instrument	NOUN
gujaf-72	45	44	fairly	fairly	ADV
gujaf-72	45	45	and	and	CCONJ
gujaf-72	45	46	objectively	objectively	ADV
gujaf-72	45	47	.	.	PUNCT
gujaf-72	46	1	several	several	ADJ
gujaf-72	46	2	studies	study	NOUN
gujaf-72	46	3	,	,	PUNCT
gujaf-72	46	4	particularly	particularly	ADV
gujaf-72	46	5	in	in	ADP
gujaf-72	46	6	the	the	DET
gujaf-72	46	7	developed	develop	VERB
gujaf-72	46	8	markets	market	NOUN
gujaf-72	46	9	,	,	PUNCT
gujaf-72	46	10	have	have	AUX
gujaf-72	46	11	examined	examine	VERB
gujaf-72	46	12	the	the	DET
gujaf-72	46	13	impact	impact	NOUN
gujaf-72	46	14	of	of	ADP
gujaf-72	46	15	fair	fair	ADJ
gujaf-72	46	16	value	value	NOUN
gujaf-72	46	17	accounting	accounting	NOUN
gujaf-72	46	18	disclosure	disclosure	NOUN
gujaf-72	46	19	on	on	ADP
gujaf-72	46	20	reported	report	VERB
gujaf-72	46	21	earnings	earning	NOUN
gujaf-72	46	22	with	with	ADP
gujaf-72	46	23	mixed	mixed	ADJ
gujaf-72	46	24	documented	document	VERB
gujaf-72	46	25	evidence	evidence	NOUN
gujaf-72	46	26	.	.	PUNCT
gujaf-72	47	1	for	for	ADP
gujaf-72	47	2	example	example	NOUN
gujaf-72	47	3	,	,	PUNCT
gujaf-72	47	4	goh	goh	PROPN
gujaf-72	47	5	,	,	PUNCT
gujaf-72	47	6	li	li	PROPN
gujaf-72	47	7	,	,	PUNCT
gujaf-72	47	8	ng	ng	PROPN
gujaf-72	47	9	and	and	CCONJ
gujaf-72	47	10	yong	yong	PROPN
gujaf-72	47	11	,	,	PUNCT
gujaf-72	47	12	(	(	PUNCT
gujaf-72	47	13	2015	2015	NUM
gujaf-72	47	14	)	)	PUNCT
gujaf-72	47	15	;	;	PUNCT
gujaf-72	47	16	ehalaiye	ehalaiye	NOUN
gujaf-72	47	17	(	(	PUNCT
gujaf-72	47	18	2014	2014	NUM
gujaf-72	47	19	)	)	PUNCT
gujaf-72	47	20	;	;	PUNCT
gujaf-72	47	21	fiechter	fiechter	NOUN
gujaf-72	47	22	(	(	PUNCT
gujaf-72	47	23	2011	2011	NUM
gujaf-72	47	24	)	)	PUNCT
gujaf-72	47	25	;	;	PUNCT
gujaf-72	47	26	song	song	NOUN
gujaf-72	47	27	et	et	PROPN
gujaf-72	47	28	al	al	PROPN
gujaf-72	47	29	(	(	PUNCT
gujaf-72	47	30	2010	2010	NUM
gujaf-72	47	31	)	)	PUNCT
gujaf-72	47	32	;	;	PUNCT
gujaf-72	47	33	blankespoor	blankespoor	NOUN
gujaf-72	47	34	,	,	PUNCT
gujaf-72	47	35	linsmeier	linsmeier	NOUN
gujaf-72	47	36	,	,	PUNCT
gujaf-72	47	37	petroni	petroni	NOUN
gujaf-72	47	38	,	,	PUNCT
gujaf-72	47	39	and	and	CCONJ
gujaf-72	47	40	shakespeare	shakespeare	PROPN
gujaf-72	47	41	(	(	PUNCT
gujaf-72	47	42	2010	2010	NUM
gujaf-72	47	43	)	)	PUNCT
gujaf-72	47	44	;	;	PUNCT
gujaf-72	47	45	hanselman	hanselman	NOUN
gujaf-72	47	46	(	(	PUNCT
gujaf-72	47	47	2009	2009	NUM
gujaf-72	47	48	)	)	PUNCT
gujaf-72	47	49	;	;	PUNCT
gujaf-72	47	50	muller	muller	NOUN
gujaf-72	47	51	,	,	PUNCT
gujaf-72	47	52	riedl	riedl	PROPN
gujaf-72	47	53	,	,	PUNCT
gujaf-72	47	54	and	and	CCONJ
gujaf-72	47	55	sellhorn	sellhorn	VERB
gujaf-72	47	56	,	,	PUNCT
gujaf-72	47	57	(	(	PUNCT
gujaf-72	47	58	2008	2008	NUM
gujaf-72	47	59	)	)	PUNCT
gujaf-72	47	60	;	;	PUNCT
gujaf-72	47	61	barth	barth	NOUN
gujaf-72	47	62	(	(	PUNCT
gujaf-72	47	63	1994	1994	NUM
gujaf-72	47	64	)	)	PUNCT
gujaf-72	47	65	;	;	PUNCT
gujaf-72	47	66	among	among	ADP
gujaf-72	47	67	others	other	NOUN
gujaf-72	47	68	,	,	PUNCT
gujaf-72	47	69	provide	provide	VERB
gujaf-72	47	70	empirical	empirical	ADJ
gujaf-72	47	71	evidence	evidence	NOUN
gujaf-72	47	72	that	that	SCONJ
gujaf-72	47	73	fair	fair	ADJ
gujaf-72	47	74	value	value	NOUN
gujaf-72	47	75	estimations	estimation	NOUN
gujaf-72	47	76	improve	improve	VERB
gujaf-72	47	77	the	the	DET
gujaf-72	47	78	transparency	transparency	NOUN
gujaf-72	47	79	in	in	ADP
gujaf-72	47	80	the	the	DET
gujaf-72	47	81	financial	financial	ADJ
gujaf-72	47	82	statements	statement	NOUN
gujaf-72	47	83	,	,	PUNCT
gujaf-72	47	84	enhances	enhance	VERB
gujaf-72	47	85	earnings	earning	NOUN
gujaf-72	47	86	quality	quality	NOUN
gujaf-72	47	87	and	and	CCONJ
gujaf-72	47	88	reduces	reduce	VERB
gujaf-72	47	89	the	the	DET
gujaf-72	47	90	level	level	NOUN
gujaf-72	47	91	of	of	ADP
gujaf-72	47	92	earnings	earning	NOUN
gujaf-72	47	93	management	management	NOUN
gujaf-72	47	94	.	.	PUNCT
gujaf-72	48	1	on	on	ADP
gujaf-72	48	2	the	the	DET
gujaf-72	48	3	other	other	ADJ
gujaf-72	48	4	hand	hand	NOUN
gujaf-72	48	5	,	,	PUNCT
gujaf-72	48	6	studies	study	NOUN
gujaf-72	48	7	such	such	ADJ
gujaf-72	48	8	as	as	ADP
gujaf-72	48	9	alaryan	alaryan	ADJ
gujaf-72	48	10	,	,	PUNCT
gujaf-72	48	11	haija	haija	X
gujaf-72	48	12	and	and	CCONJ
gujaf-72	48	13	alrabei	alrabei	VERB
gujaf-72	48	14	(	(	PUNCT
gujaf-72	48	15	2014	2014	NUM
gujaf-72	48	16	)	)	PUNCT
gujaf-72	48	17	;	;	PUNCT
gujaf-72	48	18	xiaolu	xiaolu	X
gujaf-72	48	19	(	(	PUNCT
gujaf-72	48	20	2013	2013	NUM
gujaf-72	48	21	)	)	PUNCT
gujaf-72	48	22	;	;	PUNCT
gujaf-72	48	23	bratten	bratten	VERB
gujaf-72	48	24	,	,	PUNCT
gujaf-72	48	25	causholli	causholli	PROPN
gujaf-72	48	26	and	and	CCONJ
gujaf-72	48	27	myers	myers	PROPN
gujaf-72	48	28	(	(	PUNCT
gujaf-72	48	29	2012	2012	NUM
gujaf-72	48	30	)	)	PUNCT
gujaf-72	48	31	;	;	PUNCT
gujaf-72	48	32	barth	barth	NOUN
gujaf-72	48	33	,	,	PUNCT
gujaf-72	48	34	biscarri	biscarri	NOUN
gujaf-72	48	35	,	,	PUNCT
gujaf-72	48	36	kasznik	kasznik	NOUN
gujaf-72	48	37	and	and	CCONJ
gujaf-72	48	38	espinosa	espinosa	PROPN
gujaf-72	48	39	(	(	PUNCT
gujaf-72	48	40	2012	2012	NUM
gujaf-72	48	41	)	)	PUNCT
gujaf-72	48	42	;	;	PUNCT
gujaf-72	48	43	laux	laux	PROPN
gujaf-72	48	44	and	and	CCONJ
gujaf-72	48	45	leuz	leuz	X
gujaf-72	48	46	(	(	PUNCT
gujaf-72	48	47	2010	2010	NUM
gujaf-72	48	48	)	)	PUNCT
gujaf-72	48	49	;	;	PUNCT
gujaf-72	48	50	allen	allen	PROPN
gujaf-72	48	51	and	and	CCONJ
gujaf-72	48	52	carletti	carletti	PROPN
gujaf-72	48	53	(	(	PUNCT
gujaf-72	48	54	2008	2008	NUM
gujaf-72	48	55	)	)	PUNCT
gujaf-72	48	56	;	;	PUNCT
gujaf-72	48	57	power	power	NOUN
gujaf-72	48	58	(	(	PUNCT
gujaf-72	48	59	2008	2008	NUM
gujaf-72	48	60	)	)	PUNCT
gujaf-72	48	61	;	;	PUNCT
gujaf-72	48	62	benston	benston	NOUN
gujaf-72	48	63	(	(	PUNCT
gujaf-72	48	64	2006	2006	NUM
gujaf-72	48	65	)	)	PUNCT
gujaf-72	48	66	argued	argue	VERB
gujaf-72	48	67	that	that	SCONJ
gujaf-72	48	68	fair	fair	ADJ
gujaf-72	48	69	value	value	NOUN
gujaf-72	48	70	accounting	accounting	NOUN
gujaf-72	48	71	rather	rather	ADV
gujaf-72	48	72	complicates	complicate	VERB
gujaf-72	48	73	the	the	DET
gujaf-72	48	74	financial	financial	ADJ
gujaf-72	48	75	reporting	reporting	NOUN
gujaf-72	48	76	process	process	NOUN
gujaf-72	48	77	and	and	CCONJ
gujaf-72	48	78	makes	make	VERB
gujaf-72	48	79	managerial	managerial	ADJ
gujaf-72	48	80	fraud	fraud	NOUN
gujaf-72	48	81	very	very	ADV
gujaf-72	48	82	difficult	difficult	ADJ
gujaf-72	48	83	to	to	PART
gujaf-72	48	84	detect	detect	VERB
gujaf-72	48	85	thereby	thereby	ADV
gujaf-72	48	86	increasing	increase	VERB
gujaf-72	48	87	the	the	DET
gujaf-72	48	88	tendency	tendency	NOUN
gujaf-72	48	89	of	of	ADP
gujaf-72	48	90	earnings	earning	NOUN
gujaf-72	48	91	manipulation	manipulation	NOUN
gujaf-72	48	92	by	by	ADP
gujaf-72	48	93	managers	manager	NOUN
gujaf-72	48	94	.	.	PUNCT
gujaf-72	49	1	thus	thus	ADV
gujaf-72	49	2	,	,	PUNCT
gujaf-72	49	3	the	the	DET
gujaf-72	49	4	fundamental	fundamental	ADJ
gujaf-72	49	5	question	question	NOUN
gujaf-72	49	6	that	that	PRON
gujaf-72	49	7	is	be	AUX
gujaf-72	49	8	yet	yet	ADV
gujaf-72	49	9	to	to	PART
gujaf-72	49	10	be	be	AUX
gujaf-72	49	11	resolved	resolve	VERB
gujaf-72	49	12	in	in	ADP
gujaf-72	49	13	the	the	DET
gujaf-72	49	14	literature	literature	NOUN
gujaf-72	49	15	is	be	AUX
gujaf-72	49	16	the	the	DET
gujaf-72	49	17	extent	extent	NOUN
gujaf-72	49	18	to	to	PART
gujaf-72	49	19	which	which	PRON
gujaf-72	49	20	fair	fair	ADJ
gujaf-72	49	21	value	value	NOUN
gujaf-72	49	22	measurements	measurement	NOUN
gujaf-72	49	23	hierarchy	hierarchy	VERB
gujaf-72	49	24	influences	influence	VERB
gujaf-72	49	25	cosmetic	cosmetic	ADJ
gujaf-72	49	26	accounting	accounting	NOUN
gujaf-72	49	27	practices	practice	NOUN
gujaf-72	49	28	particular	particular	ADJ
gujaf-72	49	29	in	in	ADP
gujaf-72	49	30	developing	develop	VERB
gujaf-72	49	31	markets	market	NOUN
gujaf-72	49	32	with	with	ADP
gujaf-72	49	33	semi	semi	ADJ
gujaf-72	49	34	-	-	ADJ
gujaf-72	49	35	efficient	efficient	ADJ
gujaf-72	49	36	and	and	CCONJ
gujaf-72	49	37	illiquid	illiquid	ADJ
gujaf-72	49	38	market	market	NOUN
gujaf-72	49	39	for	for	ADP
gujaf-72	49	40	financial	financial	ADJ
gujaf-72	49	41	instruments	instrument	NOUN
gujaf-72	49	42	such	such	ADJ
gujaf-72	49	43	as	as	ADP
gujaf-72	49	44	nigeria	nigeria	PROPN
gujaf-72	49	45	.	.	PUNCT
gujaf-72	50	1	despite	despite	SCONJ
gujaf-72	50	2	the	the	DET
gujaf-72	50	3	fact	fact	NOUN
gujaf-72	50	4	that	that	SCONJ
gujaf-72	50	5	empirical	empirical	ADJ
gujaf-72	50	6	researches	research	NOUN
gujaf-72	50	7	concerning	concern	VERB
gujaf-72	50	8	the	the	DET
gujaf-72	50	9	impact	impact	NOUN
gujaf-72	50	10	of	of	ADP
gujaf-72	50	11	fair	fair	ADJ
gujaf-72	50	12	value	value	NOUN
gujaf-72	50	13	accounting	accounting	NOUN
gujaf-72	50	14	had	have	AUX
gujaf-72	50	15	gained	gain	VERB
gujaf-72	50	16	momentum	momentum	NOUN
gujaf-72	50	17	and	and	CCONJ
gujaf-72	50	18	international	international	ADJ
gujaf-72	50	19	relevance	relevance	NOUN
gujaf-72	50	20	especially	especially	ADV
gujaf-72	50	21	in	in	ADP
gujaf-72	50	22	the	the	DET
gujaf-72	50	23	developed	develop	VERB
gujaf-72	50	24	economies	economy	NOUN
gujaf-72	50	25	,	,	PUNCT
gujaf-72	50	26	however	however	ADV
gujaf-72	50	27	,	,	PUNCT
gujaf-72	50	28	to	to	ADP
gujaf-72	50	29	the	the	DET
gujaf-72	50	30	best	good	ADJ
gujaf-72	50	31	of	of	ADP
gujaf-72	50	32	our	our	PRON
gujaf-72	50	33	knowledge	knowledge	NOUN
gujaf-72	50	34	the	the	DET
gujaf-72	50	35	effect	effect	NOUN
gujaf-72	50	36	of	of	ADP
gujaf-72	50	37	fair	fair	ADJ
gujaf-72	50	38	value	value	NOUN
gujaf-72	50	39	financial	financial	ADJ
gujaf-72	50	40	instruments	instrument	NOUN
gujaf-72	50	41	measurements	measurement	NOUN
gujaf-72	50	42	hierarchy	hierarchy	VERB
gujaf-72	50	43	on	on	ADP
gujaf-72	50	44	cosmetic	cosmetic	ADJ
gujaf-72	50	45	accounting	accounting	NOUN
gujaf-72	50	46	practice	practice	NOUN
gujaf-72	50	47	has	have	AUX
gujaf-72	50	48	not	not	PART
gujaf-72	50	49	been	be	AUX
gujaf-72	50	50	tested	test	VERB
gujaf-72	50	51	in	in	ADP
gujaf-72	50	52	developing	develop	VERB
gujaf-72	50	53	countries	country	NOUN
gujaf-72	50	54	such	such	ADJ
gujaf-72	50	55	as	as	ADP
gujaf-72	50	56	nigeria	nigeria	PROPN
gujaf-72	50	57	thus	thus	ADV
gujaf-72	50	58	it	it	PRON
gujaf-72	50	59	is	be	AUX
gujaf-72	50	60	not	not	PART
gujaf-72	50	61	known	know	VERB
gujaf-72	50	62	with	with	ADP
gujaf-72	50	63	certainty	certainty	NOUN
gujaf-72	50	64	whether	whether	SCONJ
gujaf-72	50	65	the	the	DET
gujaf-72	50	66	theoretical	theoretical	ADJ
gujaf-72	50	67	postulations	postulation	NOUN
gujaf-72	50	68	that	that	SCONJ
gujaf-72	50	69	fair	fair	ADJ
gujaf-72	50	70	value	value	NOUN
gujaf-72	50	71	measurement	measurement	NOUN
gujaf-72	50	72	could	could	AUX
gujaf-72	50	73	be	be	AUX
gujaf-72	50	74	used	use	VERB
gujaf-72	50	75	by	by	ADP
gujaf-72	50	76	managers	manager	NOUN
gujaf-72	50	77	to	to	PART
gujaf-72	50	78	manage	manage	VERB
gujaf-72	50	79	earnings	earning	NOUN
gujaf-72	50	80	holds	hold	VERB
gujaf-72	50	81	water	water	NOUN
gujaf-72	50	82	.	.	PUNCT
gujaf-72	51	1	this	this	DET
gujaf-72	51	2	study	study	NOUN
gujaf-72	51	3	,	,	PUNCT
gujaf-72	51	4	therefore	therefore	ADV
gujaf-72	51	5	,	,	PUNCT
gujaf-72	51	6	gusau	gusau	ADJ
gujaf-72	51	7	journal	journal	NOUN
gujaf-72	51	8	of	of	ADP
gujaf-72	51	9	accounting	accounting	NOUN
gujaf-72	51	10	and	and	CCONJ
gujaf-72	51	11	finance	finance	NOUN
gujaf-72	51	12	,	,	PUNCT
gujaf-72	51	13	vol	vol	NOUN
gujaf-72	51	14	.	.	PROPN
gujaf-72	51	15	2	2	NUM
gujaf-72	51	16	,	,	PUNCT
gujaf-72	51	17	issue	issue	NOUN
gujaf-72	51	18	3	3	NUM
gujaf-72	51	19	,	,	PUNCT
gujaf-72	51	20	april	april	PROPN
gujaf-72	51	21	,	,	PUNCT
gujaf-72	51	22	2021	2021	NUM
gujaf-72	51	23	5	5	NUM
gujaf-72	51	24	attempts	attempt	VERB
gujaf-72	51	25	to	to	PART
gujaf-72	51	26	fill	fill	VERB
gujaf-72	51	27	this	this	DET
gujaf-72	51	28	gap	gap	NOUN
gujaf-72	51	29	by	by	ADP
gujaf-72	51	30	providing	provide	VERB
gujaf-72	51	31	empirical	empirical	ADJ
gujaf-72	51	32	evidence	evidence	NOUN
gujaf-72	51	33	on	on	ADP
gujaf-72	51	34	the	the	DET
gujaf-72	51	35	effect	effect	NOUN
gujaf-72	51	36	of	of	ADP
gujaf-72	51	37	fair	fair	ADJ
gujaf-72	51	38	value	value	NOUN
gujaf-72	51	39	financial	financial	ADJ
gujaf-72	51	40	instruments	instrument	NOUN
gujaf-72	51	41	measurements	measurement	NOUN
gujaf-72	51	42	hierarchy	hierarchy	VERB
gujaf-72	51	43	on	on	ADP
gujaf-72	51	44	cosmetic	cosmetic	ADJ
gujaf-72	51	45	accounting	accounting	NOUN
gujaf-72	51	46	practice	practice	NOUN
gujaf-72	51	47	of	of	ADP
gujaf-72	51	48	nigerian	nigerian	ADJ
gujaf-72	51	49	deposit	deposit	NOUN
gujaf-72	51	50	money	money	NOUN
gujaf-72	51	51	banks	bank	NOUN
gujaf-72	51	52	.	.	PUNCT
gujaf-72	52	1	the	the	DET
gujaf-72	52	2	main	main	ADJ
gujaf-72	52	3	objective	objective	NOUN
gujaf-72	52	4	of	of	ADP
gujaf-72	52	5	this	this	DET
gujaf-72	52	6	study	study	NOUN
gujaf-72	52	7	is	be	AUX
gujaf-72	52	8	to	to	PART
gujaf-72	52	9	examine	examine	VERB
gujaf-72	52	10	the	the	DET
gujaf-72	52	11	effect	effect	NOUN
gujaf-72	52	12	of	of	ADP
gujaf-72	52	13	fair	fair	ADJ
gujaf-72	52	14	value	value	NOUN
gujaf-72	52	15	financial	financial	ADJ
gujaf-72	52	16	instruments	instrument	NOUN
gujaf-72	52	17	measurement	measurement	NOUN
gujaf-72	52	18	hierarchy	hierarchy	NOUN
gujaf-72	52	19	on	on	ADP
gujaf-72	52	20	cosmetic	cosmetic	ADJ
gujaf-72	52	21	accounting	accounting	NOUN
gujaf-72	52	22	practice	practice	NOUN
gujaf-72	52	23	of	of	ADP
gujaf-72	52	24	listed	list	VERB
gujaf-72	52	25	deposit	deposit	NOUN
gujaf-72	52	26	money	money	NOUN
gujaf-72	52	27	banks	bank	NOUN
gujaf-72	52	28	in	in	ADP
gujaf-72	52	29	nigeria	nigeria	PROPN
gujaf-72	52	30	.	.	PUNCT
gujaf-72	53	1	the	the	DET
gujaf-72	53	2	specific	specific	ADJ
gujaf-72	53	3	objectives	objective	NOUN
gujaf-72	53	4	of	of	ADP
gujaf-72	53	5	the	the	DET
gujaf-72	53	6	study	study	NOUN
gujaf-72	53	7	are	be	AUX
gujaf-72	53	8	to	to	PART
gujaf-72	53	9	:	:	PUNCT
gujaf-72	53	10	ascertain	ascertain	VERB
gujaf-72	53	11	the	the	DET
gujaf-72	53	12	effect	effect	NOUN
gujaf-72	53	13	of	of	ADP
gujaf-72	53	14	fair	fair	ADJ
gujaf-72	53	15	value	value	NOUN
gujaf-72	53	16	measurement	measurement	NOUN
gujaf-72	53	17	hierarchy	hierarchy	NOUN
gujaf-72	53	18	level	level	NOUN
gujaf-72	53	19	one	one	NUM
gujaf-72	53	20	,	,	PUNCT
gujaf-72	53	21	level	level	NOUN
gujaf-72	53	22	two	two	NUM
gujaf-72	53	23	and	and	CCONJ
gujaf-72	53	24	level	level	VERB
gujaf-72	53	25	three	three	NUM
gujaf-72	53	26	financial	financial	ADJ
gujaf-72	53	27	assets	asset	NOUN
gujaf-72	53	28	on	on	ADP
gujaf-72	53	29	cosmetic	cosmetic	ADJ
gujaf-72	53	30	accounting	accounting	NOUN
gujaf-72	53	31	practice	practice	NOUN
gujaf-72	53	32	of	of	ADP
gujaf-72	53	33	listed	list	VERB
gujaf-72	53	34	dmbs	dmb	NOUN
gujaf-72	53	35	in	in	ADP
gujaf-72	53	36	nigeria	nigeria	PROPN
gujaf-72	53	37	.	.	PUNCT
gujaf-72	54	1	hence	hence	ADV
gujaf-72	54	2	,	,	PUNCT
gujaf-72	54	3	on	on	ADP
gujaf-72	54	4	the	the	DET
gujaf-72	54	5	bases	basis	NOUN
gujaf-72	54	6	of	of	ADP
gujaf-72	54	7	the	the	DET
gujaf-72	54	8	objective	objective	NOUN
gujaf-72	54	9	of	of	ADP
gujaf-72	54	10	the	the	DET
gujaf-72	54	11	study	study	NOUN
gujaf-72	54	12	,	,	PUNCT
gujaf-72	54	13	the	the	DET
gujaf-72	54	14	hypothesis	hypothesis	NOUN
gujaf-72	54	15	tested	test	VERB
gujaf-72	54	16	is	be	AUX
gujaf-72	54	17	stated	state	VERB
gujaf-72	54	18	as	as	SCONJ
gujaf-72	54	19	follows	follow	VERB
gujaf-72	54	20	:	:	PUNCT
gujaf-72	54	21	ho1	ho1	NOUN
gujaf-72	54	22	fair	fair	ADJ
gujaf-72	54	23	value	value	NOUN
gujaf-72	54	24	measurement	measurement	NOUN
gujaf-72	54	25	hierarchy	hierarchy	NOUN
gujaf-72	54	26	level	level	VERB
gujaf-72	54	27	one	one	NUM
gujaf-72	54	28	financial	financial	ADJ
gujaf-72	54	29	assets	asset	NOUN
gujaf-72	54	30	has	have	VERB
gujaf-72	54	31	no	no	DET
gujaf-72	54	32	significant	significant	ADJ
gujaf-72	54	33	effect	effect	NOUN
gujaf-72	54	34	on	on	ADP
gujaf-72	54	35	cosmetic	cosmetic	ADJ
gujaf-72	54	36	accounting	accounting	NOUN
gujaf-72	54	37	practice	practice	NOUN
gujaf-72	54	38	of	of	ADP
gujaf-72	54	39	listed	list	VERB
gujaf-72	54	40	deposit	deposit	NOUN
gujaf-72	54	41	money	money	NOUN
gujaf-72	54	42	banks	bank	NOUN
gujaf-72	54	43	in	in	ADP
gujaf-72	54	44	nigeria	nigeria	PROPN
gujaf-72	54	45	.	.	PUNCT
gujaf-72	55	1	ho2	ho2	PROPN
gujaf-72	55	2	fair	fair	ADJ
gujaf-72	55	3	value	value	NOUN
gujaf-72	55	4	measurement	measurement	NOUN
gujaf-72	55	5	hierarchy	hierarchy	NOUN
gujaf-72	55	6	level	level	VERB
gujaf-72	55	7	two	two	NUM
gujaf-72	55	8	financial	financial	ADJ
gujaf-72	55	9	assets	asset	NOUN
gujaf-72	55	10	have	have	VERB
gujaf-72	55	11	no	no	DET
gujaf-72	55	12	significant	significant	ADJ
gujaf-72	55	13	effect	effect	NOUN
gujaf-72	55	14	on	on	ADP
gujaf-72	55	15	cosmetic	cosmetic	ADJ
gujaf-72	55	16	accounting	accounting	NOUN
gujaf-72	55	17	practice	practice	NOUN
gujaf-72	55	18	of	of	ADP
gujaf-72	55	19	listed	list	VERB
gujaf-72	55	20	deposit	deposit	NOUN
gujaf-72	55	21	money	money	NOUN
gujaf-72	55	22	banks	bank	NOUN
gujaf-72	55	23	in	in	ADP
gujaf-72	55	24	nigeria	nigeria	PROPN
gujaf-72	55	25	.	.	PUNCT
gujaf-72	56	1	ho3	ho3	NOUN
gujaf-72	56	2	fair	fair	ADJ
gujaf-72	56	3	value	value	NOUN
gujaf-72	56	4	measurement	measurement	NOUN
gujaf-72	56	5	hierarchy	hierarchy	NOUN
gujaf-72	56	6	level	level	NOUN
gujaf-72	56	7	three	three	NUM
gujaf-72	56	8	financial	financial	ADJ
gujaf-72	56	9	assets	asset	NOUN
gujaf-72	56	10	have	have	VERB
gujaf-72	56	11	no	no	DET
gujaf-72	56	12	significant	significant	ADJ
gujaf-72	56	13	effect	effect	NOUN
gujaf-72	56	14	on	on	ADP
gujaf-72	56	15	cosmetic	cosmetic	ADJ
gujaf-72	56	16	accounting	accounting	NOUN
gujaf-72	56	17	practice	practice	NOUN
gujaf-72	56	18	of	of	ADP
gujaf-72	56	19	listed	list	VERB
gujaf-72	56	20	deposit	deposit	NOUN
gujaf-72	56	21	money	money	NOUN
gujaf-72	56	22	banks	bank	NOUN
gujaf-72	56	23	in	in	ADP
gujaf-72	56	24	nigeria	nigeria	PROPN
gujaf-72	56	25	.	.	PUNCT
gujaf-72	57	1	as	as	SCONJ
gujaf-72	57	2	all	all	DET
gujaf-72	57	3	the	the	DET
gujaf-72	57	4	listed	list	VERB
gujaf-72	57	5	firms	firm	NOUN
gujaf-72	57	6	in	in	ADP
gujaf-72	57	7	nigeria	nigeria	PROPN
gujaf-72	57	8	are	be	AUX
gujaf-72	57	9	mandated	mandate	VERB
gujaf-72	57	10	to	to	PART
gujaf-72	57	11	comply	comply	VERB
gujaf-72	57	12	with	with	ADP
gujaf-72	57	13	ifrs	ifrs	NOUN
gujaf-72	57	14	starting	start	VERB
gujaf-72	57	15	from	from	ADP
gujaf-72	57	16	1st	1st	PROPN
gujaf-72	57	17	january	january	PROPN
gujaf-72	57	18	,	,	PUNCT
gujaf-72	57	19	2012	2012	NUM
gujaf-72	57	20	,	,	PUNCT
gujaf-72	57	21	the	the	DET
gujaf-72	57	22	study	study	NOUN
gujaf-72	57	23	covers	cover	VERB
gujaf-72	57	24	2012	2012	NUM
gujaf-72	57	25	-	-	SYM
gujaf-72	57	26	2018	2018	NUM
gujaf-72	57	27	.	.	PUNCT
gujaf-72	58	1	the	the	DET
gujaf-72	58	2	choice	choice	NOUN
gujaf-72	58	3	of	of	ADP
gujaf-72	58	4	2012	2012	NUM
gujaf-72	58	5	to	to	ADP
gujaf-72	58	6	2018	2018	NUM
gujaf-72	58	7	is	be	AUX
gujaf-72	58	8	based	base	VERB
gujaf-72	58	9	on	on	ADP
gujaf-72	58	10	the	the	DET
gujaf-72	58	11	ground	ground	NOUN
gujaf-72	58	12	that	that	SCONJ
gujaf-72	58	13	the	the	DET
gujaf-72	58	14	introduction	introduction	NOUN
gujaf-72	58	15	of	of	ADP
gujaf-72	58	16	fair	fair	ADJ
gujaf-72	58	17	value	value	NOUN
gujaf-72	58	18	principle	principle	NOUN
gujaf-72	58	19	is	be	AUX
gujaf-72	58	20	regarded	regard	VERB
gujaf-72	58	21	as	as	ADP
gujaf-72	58	22	the	the	DET
gujaf-72	58	23	most	most	ADV
gujaf-72	58	24	important	important	ADJ
gujaf-72	58	25	implication	implication	NOUN
gujaf-72	58	26	of	of	ADP
gujaf-72	58	27	ifrs	ifrs	ADJ
gujaf-72	58	28	adoption	adoption	NOUN
gujaf-72	58	29	.	.	PUNCT
gujaf-72	59	1	the	the	DET
gujaf-72	59	2	study	study	NOUN
gujaf-72	59	3	focuses	focus	VERB
gujaf-72	59	4	on	on	ADP
gujaf-72	59	5	the	the	DET
gujaf-72	59	6	listed	list	VERB
gujaf-72	59	7	deposit	deposit	NOUN
gujaf-72	59	8	money	money	NOUN
gujaf-72	59	9	banks	bank	NOUN
gujaf-72	59	10	in	in	ADP
gujaf-72	59	11	nigeria	nigeria	PROPN
gujaf-72	59	12	.	.	PUNCT
gujaf-72	60	1	this	this	PRON
gujaf-72	60	2	is	be	AUX
gujaf-72	60	3	because	because	SCONJ
gujaf-72	60	4	significant	significant	ADJ
gujaf-72	60	5	part	part	NOUN
gujaf-72	60	6	of	of	ADP
gujaf-72	60	7	banks	bank	NOUN
gujaf-72	60	8	’	'	PUNCT
gujaf-72	60	9	financial	financial	ADJ
gujaf-72	60	10	statements	statement	NOUN
gujaf-72	60	11	consists	consist	VERB
gujaf-72	60	12	of	of	ADP
gujaf-72	60	13	financial	financial	ADJ
gujaf-72	60	14	instruments	instrument	NOUN
gujaf-72	60	15	which	which	PRON
gujaf-72	60	16	are	be	AUX
gujaf-72	60	17	required	require	VERB
gujaf-72	60	18	to	to	PART
gujaf-72	60	19	be	be	AUX
gujaf-72	60	20	measured	measure	VERB
gujaf-72	60	21	at	at	ADP
gujaf-72	60	22	fair	fair	ADJ
gujaf-72	60	23	value	value	NOUN
gujaf-72	60	24	.	.	PUNCT
gujaf-72	61	1	this	this	DET
gujaf-72	61	2	study	study	NOUN
gujaf-72	61	3	contributes	contribute	VERB
gujaf-72	61	4	to	to	ADP
gujaf-72	61	5	the	the	DET
gujaf-72	61	6	ongoing	ongoing	ADJ
gujaf-72	61	7	debate	debate	NOUN
gujaf-72	61	8	concerning	concern	VERB
gujaf-72	61	9	the	the	DET
gujaf-72	61	10	value	value	NOUN
gujaf-72	61	11	relevance	relevance	NOUN
gujaf-72	61	12	of	of	ADP
gujaf-72	61	13	fair	fair	ADJ
gujaf-72	61	14	value	value	NOUN
gujaf-72	61	15	measurements	measurement	NOUN
gujaf-72	61	16	hierarchy	hierarchy	VERB
gujaf-72	61	17	as	as	SCONJ
gujaf-72	61	18	required	require	VERB
gujaf-72	61	19	by	by	ADP
gujaf-72	61	20	ifrs	ifrs	PROPN
gujaf-72	61	21	13	13	NUM
gujaf-72	61	22	.	.	PUNCT
gujaf-72	62	1	in	in	ADP
gujaf-72	62	2	addition	addition	NOUN
gujaf-72	62	3	,	,	PUNCT
gujaf-72	62	4	the	the	DET
gujaf-72	62	5	study	study	NOUN
gujaf-72	62	6	contributes	contribute	VERB
gujaf-72	62	7	to	to	ADP
gujaf-72	62	8	the	the	DET
gujaf-72	62	9	growing	grow	VERB
gujaf-72	62	10	literature	literature	NOUN
gujaf-72	62	11	on	on	ADP
gujaf-72	62	12	fair	fair	ADJ
gujaf-72	62	13	value	value	NOUN
gujaf-72	62	14	accounting	accounting	NOUN
gujaf-72	62	15	and	and	CCONJ
gujaf-72	62	16	provides	provide	VERB
gujaf-72	62	17	useful	useful	ADJ
gujaf-72	62	18	information	information	NOUN
gujaf-72	62	19	to	to	ADP
gujaf-72	62	20	investors	investor	NOUN
gujaf-72	62	21	and	and	CCONJ
gujaf-72	62	22	financial	financial	ADJ
gujaf-72	62	23	analysts	analyst	NOUN
gujaf-72	62	24	on	on	ADP
gujaf-72	62	25	the	the	DET
gujaf-72	62	26	implication	implication	NOUN
gujaf-72	62	27	of	of	ADP
gujaf-72	62	28	new	new	ADJ
gujaf-72	62	29	fair	fair	ADJ
gujaf-72	62	30	value	value	NOUN
gujaf-72	62	31	disclosure	disclosure	NOUN
gujaf-72	62	32	requirements	requirement	NOUN
gujaf-72	62	33	.	.	PUNCT
gujaf-72	63	1	more	more	ADV
gujaf-72	63	2	specifically	specifically	ADV
gujaf-72	63	3	,	,	PUNCT
gujaf-72	63	4	regulators	regulator	NOUN
gujaf-72	63	5	such	such	ADJ
gujaf-72	63	6	as	as	ADP
gujaf-72	63	7	financial	financial	ADJ
gujaf-72	63	8	reporting	reporting	NOUN
gujaf-72	63	9	council	council	PROPN
gujaf-72	63	10	of	of	ADP
gujaf-72	63	11	nigeria	nigeria	PROPN
gujaf-72	63	12	(	(	PUNCT
gujaf-72	63	13	frcn	frcn	PROPN
gujaf-72	63	14	)	)	PUNCT
gujaf-72	63	15	,	,	PUNCT
gujaf-72	63	16	security	security	NOUN
gujaf-72	63	17	and	and	CCONJ
gujaf-72	63	18	exchange	exchange	PROPN
gujaf-72	63	19	commission	commission	PROPN
gujaf-72	63	20	(	(	PUNCT
gujaf-72	63	21	sec	sec	PROPN
gujaf-72	63	22	)	)	PUNCT
gujaf-72	63	23	,	,	PUNCT
gujaf-72	63	24	central	central	ADJ
gujaf-72	63	25	bank	bank	PROPN
gujaf-72	63	26	of	of	ADP
gujaf-72	63	27	nigeria	nigeria	PROPN
gujaf-72	63	28	(	(	PUNCT
gujaf-72	63	29	cbn	cbn	PROPN
gujaf-72	63	30	)	)	PUNCT
gujaf-72	63	31	,	,	PUNCT
gujaf-72	63	32	as	as	ADV
gujaf-72	63	33	well	well	ADV
gujaf-72	63	34	as	as	ADP
gujaf-72	63	35	investors	investor	NOUN
gujaf-72	63	36	and	and	CCONJ
gujaf-72	63	37	analysts	analyst	NOUN
gujaf-72	63	38	would	would	AUX
gujaf-72	63	39	find	find	VERB
gujaf-72	63	40	this	this	DET
gujaf-72	63	41	study	study	NOUN
gujaf-72	63	42	of	of	ADP
gujaf-72	63	43	particular	particular	ADJ
gujaf-72	63	44	interest	interest	NOUN
gujaf-72	63	45	as	as	SCONJ
gujaf-72	63	46	it	it	PRON
gujaf-72	63	47	will	will	AUX
gujaf-72	63	48	provide	provide	VERB
gujaf-72	63	49	empirical	empirical	ADJ
gujaf-72	63	50	evidence	evidence	NOUN
gujaf-72	63	51	on	on	ADP
gujaf-72	63	52	the	the	DET
gujaf-72	63	53	usefulness	usefulness	NOUN
gujaf-72	63	54	of	of	ADP
gujaf-72	63	55	fair	fair	ADJ
gujaf-72	63	56	value	value	NOUN
gujaf-72	63	57	based	base	VERB
gujaf-72	63	58	accounting	accounting	NOUN
gujaf-72	63	59	estimates	estimate	NOUN
gujaf-72	63	60	.	.	PUNCT
gujaf-72	64	1	the	the	DET
gujaf-72	64	2	remaining	remain	VERB
gujaf-72	64	3	part	part	NOUN
gujaf-72	64	4	of	of	ADP
gujaf-72	64	5	this	this	DET
gujaf-72	64	6	paper	paper	NOUN
gujaf-72	64	7	is	be	AUX
gujaf-72	64	8	divided	divide	VERB
gujaf-72	64	9	as	as	SCONJ
gujaf-72	64	10	follows	follow	VERB
gujaf-72	64	11	:	:	PUNCT
gujaf-72	64	12	the	the	DET
gujaf-72	64	13	review	review	NOUN
gujaf-72	64	14	of	of	ADP
gujaf-72	64	15	empirical	empirical	ADJ
gujaf-72	64	16	literature	literature	NOUN
gujaf-72	64	17	,	,	PUNCT
gujaf-72	64	18	theoretical	theoretical	ADJ
gujaf-72	64	19	framework	framework	NOUN
gujaf-72	64	20	,	,	PUNCT
gujaf-72	64	21	methodology	methodology	NOUN
gujaf-72	64	22	,	,	PUNCT
gujaf-72	64	23	model	model	NOUN
gujaf-72	64	24	specification	specification	NOUN
gujaf-72	64	25	,	,	PUNCT
gujaf-72	64	26	results	result	NOUN
gujaf-72	64	27	and	and	CCONJ
gujaf-72	64	28	discussion	discussion	NOUN
gujaf-72	64	29	,	,	PUNCT
gujaf-72	64	30	conclusion	conclusion	NOUN
gujaf-72	64	31	and	and	CCONJ
gujaf-72	64	32	recommendations	recommendation	NOUN
gujaf-72	64	33	,	,	PUNCT
gujaf-72	64	34	and	and	CCONJ
gujaf-72	64	35	a	a	DET
gujaf-72	64	36	list	list	NOUN
gujaf-72	64	37	references	reference	NOUN
gujaf-72	64	38	.	.	PUNCT
gujaf-72	65	1	2	2	X
gujaf-72	65	2	.	.	X
gujaf-72	65	3	literature	literature	PROPN
gujaf-72	65	4	review	review	PROPN
gujaf-72	65	5	&	&	CCONJ
gujaf-72	65	6	theoretical	theoretical	ADJ
gujaf-72	65	7	framework	framework	NOUN
gujaf-72	65	8	the	the	DET
gujaf-72	65	9	term	term	NOUN
gujaf-72	65	10	cosmetic	cosmetic	ADJ
gujaf-72	65	11	accounting	accounting	NOUN
gujaf-72	65	12	(	(	PUNCT
gujaf-72	65	13	csa	csa	PROPN
gujaf-72	65	14	)	)	PUNCT
gujaf-72	65	15	can	can	AUX
gujaf-72	65	16	be	be	AUX
gujaf-72	65	17	referred	refer	VERB
gujaf-72	65	18	to	to	ADP
gujaf-72	65	19	as	as	ADP
gujaf-72	65	20	earnings	earning	NOUN
gujaf-72	65	21	management	management	NOUN
gujaf-72	65	22	,	,	PUNCT
gujaf-72	65	23	window	window	NOUN
gujaf-72	65	24	dressing	dressing	NOUN
gujaf-72	65	25	accounting	accounting	NOUN
gujaf-72	65	26	;	;	PUNCT
gujaf-72	65	27	creative	creative	ADJ
gujaf-72	65	28	accounting	accounting	NOUN
gujaf-72	65	29	,	,	PUNCT
gujaf-72	65	30	financial	financial	ADJ
gujaf-72	65	31	engineering	engineering	NOUN
gujaf-72	65	32	,	,	PUNCT
gujaf-72	65	33	accounting	account	VERB
gujaf-72	65	34	hocus	hocus	NOUN
gujaf-72	65	35	-	-	PUNCT
gujaf-72	65	36	pocus	pocus	NOUN
gujaf-72	65	37	.	.	PUNCT
gujaf-72	66	1	however	however	ADV
gujaf-72	66	2	,	,	PUNCT
gujaf-72	66	3	the	the	DET
gujaf-72	66	4	preferred	preferred	ADJ
gujaf-72	66	5	term	term	NOUN
gujaf-72	66	6	in	in	ADP
gujaf-72	66	7	most	most	ADJ
gujaf-72	66	8	of	of	ADP
gujaf-72	66	9	the	the	DET
gujaf-72	66	10	literatures	literature	NOUN
gujaf-72	66	11	is	be	AUX
gujaf-72	66	12	earnings	earning	NOUN
gujaf-72	66	13	management	management	NOUN
gujaf-72	66	14	.	.	PUNCT
gujaf-72	67	1	according	accord	VERB
gujaf-72	67	2	to	to	ADP
gujaf-72	67	3	copeland	copeland	PROPN
gujaf-72	67	4	(	(	PUNCT
gujaf-72	67	5	1968	1968	NUM
gujaf-72	67	6	)	)	PUNCT
gujaf-72	67	7	“	"	PUNCT
gujaf-72	67	8	earnings	earning	NOUN
gujaf-72	67	9	management	management	NOUN
gujaf-72	67	10	involves	involve	VERB
gujaf-72	67	11	the	the	DET
gujaf-72	67	12	repetitive	repetitive	ADJ
gujaf-72	67	13	selection	selection	NOUN
gujaf-72	67	14	of	of	ADP
gujaf-72	67	15	accounting	accounting	NOUN
gujaf-72	67	16	measurement	measurement	NOUN
gujaf-72	67	17	or	or	CCONJ
gujaf-72	67	18	reporting	report	VERB
gujaf-72	67	19	rules	rule	NOUN
gujaf-72	67	20	in	in	ADP
gujaf-72	67	21	a	a	DET
gujaf-72	67	22	particular	particular	ADJ
gujaf-72	67	23	pattern	pattern	NOUN
gujaf-72	67	24	,	,	PUNCT
gujaf-72	67	25	the	the	DET
gujaf-72	67	26	effect	effect	NOUN
gujaf-72	67	27	of	of	ADP
gujaf-72	67	28	which	which	PRON
gujaf-72	67	29	is	be	AUX
gujaf-72	67	30	to	to	PART
gujaf-72	67	31	report	report	VERB
gujaf-72	67	32	a	a	DET
gujaf-72	67	33	stream	stream	NOUN
gujaf-72	67	34	of	of	ADP
gujaf-72	67	35	income	income	NOUN
gujaf-72	67	36	with	with	ADP
gujaf-72	67	37	a	a	DET
gujaf-72	67	38	smaller	small	ADJ
gujaf-72	67	39	variation	variation	NOUN
gujaf-72	67	40	from	from	ADP
gujaf-72	67	41	trend	trend	NOUN
gujaf-72	67	42	than	than	SCONJ
gujaf-72	67	43	would	would	AUX
gujaf-72	67	44	otherwise	otherwise	ADV
gujaf-72	67	45	have	have	AUX
gujaf-72	67	46	appeared	appear	VERB
gujaf-72	67	47	.	.	PUNCT
gujaf-72	68	1	earnings	earning	NOUN
gujaf-72	68	2	management	management	NOUN
gujaf-72	68	3	is	be	AUX
gujaf-72	68	4	a	a	DET
gujaf-72	68	5	strategy	strategy	NOUN
gujaf-72	68	6	employed	employ	VERB
gujaf-72	68	7	by	by	ADP
gujaf-72	68	8	management	management	NOUN
gujaf-72	68	9	of	of	ADP
gujaf-72	68	10	a	a	DET
gujaf-72	68	11	company	company	NOUN
gujaf-72	68	12	to	to	PART
gujaf-72	68	13	deliberately	deliberately	ADV
gujaf-72	68	14	manipulate	manipulate	VERB
gujaf-72	68	15	the	the	DET
gujaf-72	68	16	company	company	NOUN
gujaf-72	68	17	’s	’s	PART
gujaf-72	68	18	earnings	earning	NOUN
gujaf-72	68	19	so	so	SCONJ
gujaf-72	68	20	that	that	SCONJ
gujaf-72	68	21	the	the	DET
gujaf-72	68	22	figures	figure	NOUN
gujaf-72	68	23	match	match	VERB
gujaf-72	68	24	a	a	DET
gujaf-72	68	25	predetermined	predetermine	VERB
gujaf-72	68	26	target	target	NOUN
gujaf-72	68	27	.	.	PUNCT
gujaf-72	69	1	gusau	gusau	ADJ
gujaf-72	69	2	journal	journal	PROPN
gujaf-72	69	3	of	of	ADP
gujaf-72	69	4	accounting	accounting	NOUN
gujaf-72	69	5	and	and	CCONJ
gujaf-72	69	6	finance	finance	NOUN
gujaf-72	69	7	,	,	PUNCT
gujaf-72	69	8	vol	vol	NOUN
gujaf-72	69	9	.	.	PROPN
gujaf-72	69	10	2	2	NUM
gujaf-72	69	11	,	,	PUNCT
gujaf-72	69	12	issue	issue	NOUN
gujaf-72	69	13	3	3	NUM
gujaf-72	69	14	,	,	PUNCT
gujaf-72	69	15	april	april	PROPN
gujaf-72	69	16	,	,	PUNCT
gujaf-72	69	17	2021	2021	NUM
gujaf-72	69	18	6	6	NUM
gujaf-72	69	19	fair	fair	ADJ
gujaf-72	69	20	value	value	NOUN
gujaf-72	69	21	in	in	ADP
gujaf-72	69	22	accounting	accounting	NOUN
gujaf-72	69	23	standards	standard	NOUN
gujaf-72	69	24	has	have	AUX
gujaf-72	69	25	been	be	AUX
gujaf-72	69	26	a	a	DET
gujaf-72	69	27	subject	subject	NOUN
gujaf-72	69	28	of	of	ADP
gujaf-72	69	29	serious	serious	ADJ
gujaf-72	69	30	concern	concern	NOUN
gujaf-72	69	31	following	follow	VERB
gujaf-72	69	32	the	the	DET
gujaf-72	69	33	adoption	adoption	NOUN
gujaf-72	69	34	of	of	ADP
gujaf-72	69	35	ifrs	ifrs	PROPN
gujaf-72	69	36	standards	standard	NOUN
gujaf-72	69	37	.	.	PUNCT
gujaf-72	70	1	prior	prior	ADV
gujaf-72	70	2	to	to	ADP
gujaf-72	70	3	the	the	DET
gujaf-72	70	4	adoption	adoption	NOUN
gujaf-72	70	5	of	of	ADP
gujaf-72	70	6	ifrs	ifrs	PROPN
gujaf-72	70	7	,	,	PUNCT
gujaf-72	70	8	international	international	ADJ
gujaf-72	70	9	generally	generally	ADV
gujaf-72	70	10	accepted	accept	VERB
gujaf-72	70	11	accounting	accounting	NOUN
gujaf-72	70	12	principles	principle	NOUN
gujaf-72	70	13	(	(	PUNCT
gujaf-72	70	14	igaap	igaap	NOUN
gujaf-72	70	15	)	)	PUNCT
gujaf-72	70	16	defined	define	VERB
gujaf-72	70	17	fair	fair	ADJ
gujaf-72	70	18	value	value	NOUN
gujaf-72	70	19	of	of	ADP
gujaf-72	70	20	an	an	DET
gujaf-72	70	21	asset	asset	NOUN
gujaf-72	70	22	as	as	ADP
gujaf-72	70	23	the	the	DET
gujaf-72	70	24	amount	amount	NOUN
gujaf-72	70	25	for	for	ADP
gujaf-72	70	26	which	which	PRON
gujaf-72	70	27	that	that	DET
gujaf-72	70	28	asset	asset	NOUN
gujaf-72	70	29	could	could	AUX
gujaf-72	70	30	be	be	AUX
gujaf-72	70	31	exchanged	exchange	VERB
gujaf-72	70	32	between	between	ADP
gujaf-72	70	33	knowledgeable	knowledgeable	ADJ
gujaf-72	70	34	,	,	PUNCT
gujaf-72	70	35	willing	willing	ADJ
gujaf-72	70	36	parties	party	NOUN
gujaf-72	70	37	in	in	ADP
gujaf-72	70	38	an	an	DET
gujaf-72	70	39	arm	arm	NOUN
gujaf-72	70	40	's	's	PART
gujaf-72	70	41	length	length	NOUN
gujaf-72	70	42	transaction	transaction	NOUN
gujaf-72	70	43	.	.	PUNCT
gujaf-72	71	1	the	the	DET
gujaf-72	71	2	adoption	adoption	NOUN
gujaf-72	71	3	of	of	ADP
gujaf-72	71	4	ifrs	ifrs	PROPN
gujaf-72	71	5	has	have	AUX
gujaf-72	71	6	brought	bring	VERB
gujaf-72	71	7	about	about	ADP
gujaf-72	71	8	some	some	DET
gujaf-72	71	9	modification	modification	NOUN
gujaf-72	71	10	in	in	ADP
gujaf-72	71	11	the	the	DET
gujaf-72	71	12	definition	definition	NOUN
gujaf-72	71	13	of	of	ADP
gujaf-72	71	14	fair	fair	ADJ
gujaf-72	71	15	value	value	NOUN
gujaf-72	71	16	in	in	ADP
gujaf-72	71	17	a	a	DET
gujaf-72	71	18	logical	logical	ADJ
gujaf-72	71	19	and	and	CCONJ
gujaf-72	71	20	comprehensive	comprehensive	ADJ
gujaf-72	71	21	manner	manner	NOUN
gujaf-72	71	22	.	.	PUNCT
gujaf-72	72	1	iasb	iasb	PROPN
gujaf-72	72	2	conceptualizes	conceptualize	VERB
gujaf-72	72	3	fair	fair	ADJ
gujaf-72	72	4	value	value	NOUN
gujaf-72	72	5	as	as	ADP
gujaf-72	72	6	the	the	DET
gujaf-72	72	7	price	price	NOUN
gujaf-72	72	8	that	that	PRON
gujaf-72	72	9	would	would	AUX
gujaf-72	72	10	be	be	AUX
gujaf-72	72	11	received	receive	VERB
gujaf-72	72	12	to	to	PART
gujaf-72	72	13	sell	sell	VERB
gujaf-72	72	14	an	an	DET
gujaf-72	72	15	asset	asset	NOUN
gujaf-72	72	16	or	or	CCONJ
gujaf-72	72	17	paid	pay	VERB
gujaf-72	72	18	to	to	PART
gujaf-72	72	19	transfer	transfer	VERB
gujaf-72	72	20	a	a	DET
gujaf-72	72	21	liability	liability	NOUN
gujaf-72	72	22	in	in	ADP
gujaf-72	72	23	an	an	DET
gujaf-72	72	24	orderly	orderly	ADJ
gujaf-72	72	25	transaction	transaction	NOUN
gujaf-72	72	26	between	between	ADP
gujaf-72	72	27	market	market	NOUN
gujaf-72	72	28	participants	participant	NOUN
gujaf-72	72	29	at	at	ADP
gujaf-72	72	30	the	the	DET
gujaf-72	72	31	measurement	measurement	NOUN
gujaf-72	72	32	date	date	NOUN
gujaf-72	72	33	(	(	PUNCT
gujaf-72	72	34	i.e.	i.e.	X
gujaf-72	72	35	it	it	PRON
gujaf-72	72	36	is	be	AUX
gujaf-72	72	37	an	an	DET
gujaf-72	72	38	exit	exit	NOUN
gujaf-72	72	39	price	price	NOUN
gujaf-72	72	40	)	)	PUNCT
gujaf-72	72	41	.	.	PUNCT
gujaf-72	73	1	thus	thus	ADV
gujaf-72	73	2	,	,	PUNCT
gujaf-72	73	3	iasb	iasb	ADJ
gujaf-72	73	4	definition	definition	NOUN
gujaf-72	73	5	clearly	clearly	ADV
gujaf-72	73	6	emphasizes	emphasize	VERB
gujaf-72	73	7	that	that	SCONJ
gujaf-72	73	8	fair	fair	ADJ
gujaf-72	73	9	value	value	NOUN
gujaf-72	73	10	is	be	AUX
gujaf-72	73	11	essentially	essentially	ADV
gujaf-72	73	12	a	a	DET
gujaf-72	73	13	market	market	NOUN
gujaf-72	73	14	-	-	PUNCT
gujaf-72	73	15	based	base	VERB
gujaf-72	73	16	measurement	measurement	NOUN
gujaf-72	73	17	,	,	PUNCT
gujaf-72	73	18	not	not	PART
gujaf-72	73	19	an	an	DET
gujaf-72	73	20	entity	entity	NOUN
gujaf-72	73	21	-	-	PUNCT
gujaf-72	73	22	specific	specific	ADJ
gujaf-72	73	23	measurement	measurement	NOUN
gujaf-72	73	24	.	.	PUNCT
gujaf-72	74	1	moreover	moreover	ADV
gujaf-72	74	2	,	,	PUNCT
gujaf-72	74	3	the	the	DET
gujaf-72	74	4	new	new	ADJ
gujaf-72	74	5	definition	definition	NOUN
gujaf-72	74	6	of	of	ADP
gujaf-72	74	7	fair	fair	ADJ
gujaf-72	74	8	value	value	NOUN
gujaf-72	74	9	explicitly	explicitly	ADV
gujaf-72	74	10	focuses	focus	VERB
gujaf-72	74	11	more	more	ADJ
gujaf-72	74	12	on	on	ADP
gujaf-72	74	13	an	an	DET
gujaf-72	74	14	orderly	orderly	ADJ
gujaf-72	74	15	transaction	transaction	NOUN
gujaf-72	74	16	and	and	CCONJ
gujaf-72	74	17	the	the	DET
gujaf-72	74	18	measurement	measurement	NOUN
gujaf-72	74	19	date	date	NOUN
gujaf-72	74	20	.	.	PUNCT
gujaf-72	75	1	the	the	DET
gujaf-72	75	2	use	use	NOUN
gujaf-72	75	3	of	of	ADP
gujaf-72	75	4	fair	fair	ADJ
gujaf-72	75	5	value	value	NOUN
gujaf-72	75	6	measurements	measurement	NOUN
gujaf-72	75	7	to	to	PART
gujaf-72	75	8	manipulate	manipulate	VERB
gujaf-72	75	9	reported	report	VERB
gujaf-72	75	10	earnings	earning	NOUN
gujaf-72	75	11	has	have	AUX
gujaf-72	75	12	been	be	AUX
gujaf-72	75	13	widely	widely	ADV
gujaf-72	75	14	discussed	discuss	VERB
gujaf-72	75	15	in	in	ADP
gujaf-72	75	16	the	the	DET
gujaf-72	75	17	literature	literature	NOUN
gujaf-72	75	18	particularly	particularly	ADV
gujaf-72	75	19	in	in	ADP
gujaf-72	75	20	the	the	DET
gujaf-72	75	21	developed	develop	VERB
gujaf-72	75	22	countries	country	NOUN
gujaf-72	75	23	.	.	PUNCT
gujaf-72	76	1	several	several	ADJ
gujaf-72	76	2	attempts	attempt	NOUN
gujaf-72	76	3	have	have	AUX
gujaf-72	76	4	been	be	AUX
gujaf-72	76	5	made	make	VERB
gujaf-72	76	6	to	to	PART
gujaf-72	76	7	provide	provide	VERB
gujaf-72	76	8	empirical	empirical	ADJ
gujaf-72	76	9	evidence	evidence	NOUN
gujaf-72	76	10	regarding	regard	VERB
gujaf-72	76	11	manager	manager	NOUN
gujaf-72	76	12	’s	’s	PART
gujaf-72	76	13	incentive	incentive	NOUN
gujaf-72	76	14	to	to	PART
gujaf-72	76	15	manipulate	manipulate	VERB
gujaf-72	76	16	the	the	DET
gujaf-72	76	17	disclosure	disclosure	NOUN
gujaf-72	76	18	of	of	ADP
gujaf-72	76	19	fair	fair	ADJ
gujaf-72	76	20	value	value	NOUN
gujaf-72	76	21	measurement	measurement	NOUN
gujaf-72	76	22	in	in	ADP
gujaf-72	76	23	order	order	NOUN
gujaf-72	76	24	to	to	PART
gujaf-72	76	25	manipulate	manipulate	VERB
gujaf-72	76	26	the	the	DET
gujaf-72	76	27	reported	report	VERB
gujaf-72	76	28	earnings	earning	NOUN
gujaf-72	76	29	.	.	PUNCT
gujaf-72	77	1	numerous	numerous	ADJ
gujaf-72	77	2	researchers	researcher	NOUN
gujaf-72	77	3	provide	provide	VERB
gujaf-72	77	4	empirical	empirical	ADJ
gujaf-72	77	5	evidence	evidence	NOUN
gujaf-72	77	6	that	that	SCONJ
gujaf-72	77	7	fair	fair	ADJ
gujaf-72	77	8	value	value	NOUN
gujaf-72	77	9	estimations	estimation	NOUN
gujaf-72	77	10	improve	improve	VERB
gujaf-72	77	11	the	the	DET
gujaf-72	77	12	transparency	transparency	NOUN
gujaf-72	77	13	in	in	ADP
gujaf-72	77	14	the	the	DET
gujaf-72	77	15	financial	financial	ADJ
gujaf-72	77	16	statements	statement	NOUN
gujaf-72	77	17	,	,	PUNCT
gujaf-72	77	18	enhances	enhance	VERB
gujaf-72	77	19	earnings	earning	NOUN
gujaf-72	77	20	quality	quality	NOUN
gujaf-72	77	21	and	and	CCONJ
gujaf-72	77	22	reduced	reduce	VERB
gujaf-72	77	23	the	the	DET
gujaf-72	77	24	level	level	NOUN
gujaf-72	77	25	of	of	ADP
gujaf-72	77	26	earnings	earning	NOUN
gujaf-72	77	27	management	management	NOUN
gujaf-72	77	28	.	.	PUNCT
gujaf-72	78	1	for	for	ADP
gujaf-72	78	2	instance	instance	NOUN
gujaf-72	78	3	,	,	PUNCT
gujaf-72	78	4	ehalaiye	ehalaiye	NOUN
gujaf-72	78	5	(	(	PUNCT
gujaf-72	78	6	2014	2014	NUM
gujaf-72	78	7	)	)	PUNCT
gujaf-72	78	8	;	;	PUNCT
gujaf-72	78	9	observed	observe	VERB
gujaf-72	78	10	strong	strong	ADJ
gujaf-72	78	11	predictive	predictive	ADJ
gujaf-72	78	12	relationship	relationship	NOUN
gujaf-72	78	13	between	between	ADP
gujaf-72	78	14	fair	fair	ADJ
gujaf-72	78	15	value	value	NOUN
gujaf-72	78	16	accounting	accounting	NOUN
gujaf-72	78	17	and	and	CCONJ
gujaf-72	78	18	banks	bank	NOUN
gujaf-72	78	19	performance	performance	NOUN
gujaf-72	78	20	taking	take	VERB
gujaf-72	78	21	into	into	ADP
gujaf-72	78	22	the	the	DET
gujaf-72	78	23	consideration	consideration	NOUN
gujaf-72	78	24	the	the	DET
gujaf-72	78	25	samples	sample	NOUN
gujaf-72	78	26	of	of	ADP
gujaf-72	78	27	us	us	PROPN
gujaf-72	78	28	banks	bank	NOUN
gujaf-72	78	29	.	.	PUNCT
gujaf-72	79	1	also	also	ADV
gujaf-72	79	2	,	,	PUNCT
gujaf-72	79	3	fiechter	fiechter	NOUN
gujaf-72	79	4	(	(	PUNCT
gujaf-72	79	5	2011	2011	NUM
gujaf-72	79	6	)	)	PUNCT
gujaf-72	79	7	examined	examine	VERB
gujaf-72	79	8	the	the	DET
gujaf-72	79	9	fair	fair	ADJ
gujaf-72	79	10	value	value	NOUN
gujaf-72	79	11	option	option	NOUN
gujaf-72	79	12	on	on	ADP
gujaf-72	79	13	earnings	earning	NOUN
gujaf-72	79	14	volatility	volatility	NOUN
gujaf-72	79	15	in	in	ADP
gujaf-72	79	16	europe	europe	PROPN
gujaf-72	79	17	.	.	PUNCT
gujaf-72	80	1	the	the	DET
gujaf-72	80	2	study	study	NOUN
gujaf-72	80	3	provides	provide	VERB
gujaf-72	80	4	empirical	empirical	ADJ
gujaf-72	80	5	evidence	evidence	NOUN
gujaf-72	80	6	that	that	SCONJ
gujaf-72	80	7	the	the	DET
gujaf-72	80	8	effects	effect	NOUN
gujaf-72	80	9	of	of	ADP
gujaf-72	80	10	fair	fair	ADJ
gujaf-72	80	11	value	value	NOUN
gujaf-72	80	12	option	option	NOUN
gujaf-72	80	13	are	be	AUX
gujaf-72	80	14	significantly	significantly	ADV
gujaf-72	80	15	relevant	relevant	ADJ
gujaf-72	80	16	and	and	CCONJ
gujaf-72	80	17	its	its	PRON
gujaf-72	80	18	application	application	NOUN
gujaf-72	80	19	has	have	AUX
gujaf-72	80	20	improved	improve	VERB
gujaf-72	80	21	reporting	reporting	NOUN
gujaf-72	80	22	of	of	ADP
gujaf-72	80	23	the	the	DET
gujaf-72	80	24	true	true	ADJ
gujaf-72	80	25	economic	economic	ADJ
gujaf-72	80	26	consequences	consequence	NOUN
gujaf-72	80	27	of	of	ADP
gujaf-72	80	28	financial	financial	ADJ
gujaf-72	80	29	transactions	transaction	NOUN
gujaf-72	80	30	as	as	ADV
gujaf-72	80	31	well	well	ADV
gujaf-72	80	32	as	as	ADP
gujaf-72	80	33	improved	improve	VERB
gujaf-72	80	34	timeliness	timeliness	NOUN
gujaf-72	80	35	of	of	ADP
gujaf-72	80	36	financial	financial	ADJ
gujaf-72	80	37	statements	statement	NOUN
gujaf-72	80	38	.	.	PUNCT
gujaf-72	81	1	song	song	NOUN
gujaf-72	81	2	et	et	PROPN
gujaf-72	81	3	al	al	PROPN
gujaf-72	81	4	(	(	PUNCT
gujaf-72	81	5	2010	2010	NUM
gujaf-72	81	6	)	)	PUNCT
gujaf-72	81	7	examined	examine	VERB
gujaf-72	81	8	the	the	DET
gujaf-72	81	9	value	value	NOUN
gujaf-72	81	10	relevance	relevance	NOUN
gujaf-72	81	11	of	of	ADP
gujaf-72	81	12	fas	fas	NOUN
gujaf-72	81	13	157	157	NUM
gujaf-72	81	14	fair	fair	ADJ
gujaf-72	81	15	value	value	NOUN
gujaf-72	81	16	hierarchy	hierarchy	NOUN
gujaf-72	81	17	information	information	NOUN
gujaf-72	81	18	and	and	CCONJ
gujaf-72	81	19	the	the	DET
gujaf-72	81	20	impact	impact	NOUN
gujaf-72	81	21	of	of	ADP
gujaf-72	81	22	corporate	corporate	ADJ
gujaf-72	81	23	governance	governance	NOUN
gujaf-72	81	24	mechanisms	mechanism	NOUN
gujaf-72	81	25	using	use	VERB
gujaf-72	81	26	quarterly	quarterly	ADJ
gujaf-72	81	27	data	datum	NOUN
gujaf-72	81	28	of	of	ADP
gujaf-72	81	29	us	we	PRON
gujaf-72	81	30	quoted	quote	VERB
gujaf-72	81	31	firms	firm	NOUN
gujaf-72	81	32	in	in	ADP
gujaf-72	81	33	the	the	DET
gujaf-72	81	34	year	year	NOUN
gujaf-72	81	35	2008	2008	NUM
gujaf-72	81	36	.	.	PUNCT
gujaf-72	82	1	the	the	DET
gujaf-72	82	2	study	study	NOUN
gujaf-72	82	3	revealed	reveal	VERB
gujaf-72	82	4	that	that	SCONJ
gujaf-72	82	5	fair	fair	ADJ
gujaf-72	82	6	value	value	NOUN
gujaf-72	82	7	disclosures	disclosure	NOUN
gujaf-72	82	8	are	be	AUX
gujaf-72	82	9	overall	overall	ADJ
gujaf-72	82	10	value	value	NOUN
gujaf-72	82	11	relevant	relevant	ADJ
gujaf-72	82	12	and	and	CCONJ
gujaf-72	82	13	improved	improve	VERB
gujaf-72	82	14	the	the	DET
gujaf-72	82	15	quality	quality	NOUN
gujaf-72	82	16	of	of	ADP
gujaf-72	82	17	reported	report	VERB
gujaf-72	82	18	earnings	earning	NOUN
gujaf-72	82	19	.	.	PUNCT
gujaf-72	83	1	however	however	ADV
gujaf-72	83	2	,	,	PUNCT
gujaf-72	83	3	the	the	DET
gujaf-72	83	4	value	value	NOUN
gujaf-72	83	5	relevance	relevance	NOUN
gujaf-72	83	6	of	of	ADP
gujaf-72	83	7	level	level	NOUN
gujaf-72	83	8	1	1	NUM
gujaf-72	83	9	and	and	CCONJ
gujaf-72	83	10	level	level	NOUN
gujaf-72	83	11	2	2	NUM
gujaf-72	83	12	fair	fair	ADJ
gujaf-72	83	13	values	value	NOUN
gujaf-72	83	14	was	be	AUX
gujaf-72	83	15	found	find	VERB
gujaf-72	83	16	to	to	PART
gujaf-72	83	17	be	be	AUX
gujaf-72	83	18	greater	great	ADJ
gujaf-72	83	19	than	than	ADP
gujaf-72	83	20	the	the	DET
gujaf-72	83	21	value	value	NOUN
gujaf-72	83	22	relevance	relevance	NOUN
gujaf-72	83	23	of	of	ADP
gujaf-72	83	24	level	level	NOUN
gujaf-72	83	25	3	3	NUM
gujaf-72	83	26	fair	fair	ADJ
gujaf-72	83	27	values	value	NOUN
gujaf-72	83	28	.	.	PUNCT
gujaf-72	84	1	in	in	ADP
gujaf-72	84	2	addition	addition	NOUN
gujaf-72	84	3	,	,	PUNCT
gujaf-72	84	4	the	the	DET
gujaf-72	84	5	study	study	NOUN
gujaf-72	84	6	found	find	VERB
gujaf-72	84	7	that	that	SCONJ
gujaf-72	84	8	the	the	DET
gujaf-72	84	9	value	value	NOUN
gujaf-72	84	10	relevance	relevance	NOUN
gujaf-72	84	11	of	of	ADP
gujaf-72	84	12	fair	fair	ADJ
gujaf-72	84	13	values	value	NOUN
gujaf-72	84	14	(	(	PUNCT
gujaf-72	84	15	especially	especially	ADV
gujaf-72	84	16	level	level	NOUN
gujaf-72	84	17	3	3	NUM
gujaf-72	84	18	fair	fair	ADJ
gujaf-72	84	19	values	value	NOUN
gujaf-72	84	20	)	)	PUNCT
gujaf-72	84	21	is	be	AUX
gujaf-72	84	22	greater	great	ADJ
gujaf-72	84	23	for	for	ADP
gujaf-72	84	24	firms	firm	NOUN
gujaf-72	84	25	with	with	ADP
gujaf-72	84	26	strong	strong	ADJ
gujaf-72	84	27	corporate	corporate	ADJ
gujaf-72	84	28	governance	governance	NOUN
gujaf-72	84	29	.	.	PUNCT
gujaf-72	85	1	on	on	ADP
gujaf-72	85	2	the	the	DET
gujaf-72	85	3	other	other	ADJ
gujaf-72	85	4	hand	hand	NOUN
gujaf-72	85	5	,	,	PUNCT
gujaf-72	85	6	several	several	ADJ
gujaf-72	85	7	studies	study	NOUN
gujaf-72	85	8	provide	provide	VERB
gujaf-72	85	9	evidence	evidence	NOUN
gujaf-72	85	10	that	that	SCONJ
gujaf-72	85	11	fair	fair	ADJ
gujaf-72	85	12	value	value	NOUN
gujaf-72	85	13	accounting	accounting	NOUN
gujaf-72	85	14	rather	rather	ADV
gujaf-72	85	15	complicates	complicate	VERB
gujaf-72	85	16	the	the	DET
gujaf-72	85	17	financial	financial	ADJ
gujaf-72	85	18	reporting	reporting	NOUN
gujaf-72	85	19	process	process	NOUN
gujaf-72	85	20	and	and	CCONJ
gujaf-72	85	21	makes	make	VERB
gujaf-72	85	22	managerial	managerial	ADJ
gujaf-72	85	23	fraud	fraud	NOUN
gujaf-72	85	24	difficult	difficult	ADJ
gujaf-72	85	25	to	to	PART
gujaf-72	85	26	detect	detect	VERB
gujaf-72	85	27	thereby	thereby	ADV
gujaf-72	85	28	increasing	increase	VERB
gujaf-72	85	29	the	the	DET
gujaf-72	85	30	tendency	tendency	NOUN
gujaf-72	85	31	of	of	ADP
gujaf-72	85	32	earnings	earning	NOUN
gujaf-72	85	33	manipulation	manipulation	NOUN
gujaf-72	85	34	by	by	ADP
gujaf-72	85	35	managers	manager	NOUN
gujaf-72	85	36	.	.	PUNCT
gujaf-72	86	1	alaryan	alaryan	PROPN
gujaf-72	86	2	et	et	PROPN
gujaf-72	86	3	al	al	PROPN
gujaf-72	86	4	.	.	PROPN
gujaf-72	87	1	(	(	PUNCT
gujaf-72	87	2	2014	2014	NUM
gujaf-72	87	3	)	)	PUNCT
gujaf-72	87	4	examined	examine	VERB
gujaf-72	87	5	the	the	DET
gujaf-72	87	6	relationship	relationship	NOUN
gujaf-72	87	7	between	between	ADP
gujaf-72	87	8	fair	fair	ADJ
gujaf-72	87	9	value	value	NOUN
gujaf-72	87	10	accounting	accounting	NOUN
gujaf-72	87	11	and	and	CCONJ
gujaf-72	87	12	the	the	DET
gujaf-72	87	13	presence	presence	NOUN
gujaf-72	87	14	of	of	ADP
gujaf-72	87	15	earnings	earning	NOUN
gujaf-72	87	16	manipulation	manipulation	NOUN
gujaf-72	87	17	using	use	VERB
gujaf-72	87	18	annual	annual	ADJ
gujaf-72	87	19	report	report	NOUN
gujaf-72	87	20	of	of	ADP
gujaf-72	87	21	ten	ten	NUM
gujaf-72	87	22	year	year	NOUN
gujaf-72	87	23	period	period	NOUN
gujaf-72	87	24	(	(	PUNCT
gujaf-72	87	25	1997	1997	NUM
gujaf-72	87	26	-	-	SYM
gujaf-72	87	27	2006	2006	NUM
gujaf-72	87	28	)	)	PUNCT
gujaf-72	87	29	split	split	VERB
gujaf-72	87	30	into	into	ADP
gujaf-72	87	31	five	five	NUM
gujaf-72	87	32	year	year	NOUN
gujaf-72	87	33	before	before	ADV
gujaf-72	87	34	and	and	CCONJ
gujaf-72	87	35	after	after	ADP
gujaf-72	87	36	the	the	DET
gujaf-72	87	37	adoption	adoption	NOUN
gujaf-72	87	38	of	of	ADP
gujaf-72	87	39	the	the	DET
gujaf-72	87	40	standards	standard	NOUN
gujaf-72	87	41	.	.	PUNCT
gujaf-72	88	1	the	the	DET
gujaf-72	88	2	results	result	NOUN
gujaf-72	88	3	indicate	indicate	VERB
gujaf-72	88	4	that	that	SCONJ
gujaf-72	88	5	the	the	DET
gujaf-72	88	6	number	number	NOUN
gujaf-72	88	7	of	of	ADP
gujaf-72	88	8	firm	firm	NOUN
gujaf-72	88	9	that	that	PRON
gujaf-72	88	10	manipulated	manipulate	VERB
gujaf-72	88	11	their	their	PRON
gujaf-72	88	12	financial	financial	ADJ
gujaf-72	88	13	statement	statement	NOUN
gujaf-72	88	14	information	information	NOUN
gujaf-72	88	15	had	have	AUX
gujaf-72	88	16	increased	increase	VERB
gujaf-72	88	17	after	after	ADP
gujaf-72	88	18	the	the	DET
gujaf-72	88	19	application	application	NOUN
gujaf-72	88	20	of	of	ADP
gujaf-72	88	21	fair	fair	ADJ
gujaf-72	88	22	value	value	NOUN
gujaf-72	88	23	accounting	accounting	NOUN
gujaf-72	88	24	.	.	PUNCT
gujaf-72	89	1	bratten	bratten	VERB
gujaf-72	89	2	et	et	PROPN
gujaf-72	89	3	al	al	PROPN
gujaf-72	89	4	.	.	PROPN
gujaf-72	90	1	(	(	PUNCT
gujaf-72	90	2	2012	2012	NUM
gujaf-72	90	3	)	)	PUNCT
gujaf-72	90	4	examine	examine	VERB
gujaf-72	90	5	the	the	DET
gujaf-72	90	6	association	association	NOUN
gujaf-72	90	7	between	between	ADP
gujaf-72	90	8	the	the	DET
gujaf-72	90	9	magnitude	magnitude	NOUN
gujaf-72	90	10	of	of	ADP
gujaf-72	90	11	fair	fair	ADJ
gujaf-72	90	12	value	value	NOUN
gujaf-72	90	13	reporting	reporting	NOUN
gujaf-72	90	14	and	and	CCONJ
gujaf-72	90	15	bank	bank	NOUN
gujaf-72	90	16	earnings	earning	NOUN
gujaf-72	90	17	management	management	NOUN
gujaf-72	90	18	through	through	ADP
gujaf-72	90	19	discretionary	discretionary	ADJ
gujaf-72	90	20	loan	loan	NOUN
gujaf-72	90	21	loss	loss	NOUN
gujaf-72	90	22	provisions	provision	NOUN
gujaf-72	90	23	and	and	CCONJ
gujaf-72	90	24	discretionary	discretionary	ADJ
gujaf-72	90	25	security	security	NOUN
gujaf-72	90	26	gains	gain	NOUN
gujaf-72	90	27	and	and	CCONJ
gujaf-72	90	28	losses	loss	NOUN
gujaf-72	90	29	.	.	PUNCT
gujaf-72	91	1	the	the	DET
gujaf-72	91	2	study	study	NOUN
gujaf-72	91	3	documents	document	NOUN
gujaf-72	91	4	that	that	PRON
gujaf-72	91	5	banks	bank	NOUN
gujaf-72	91	6	whose	whose	DET
gujaf-72	91	7	auditors	auditor	NOUN
gujaf-72	91	8	are	be	AUX
gujaf-72	91	9	industry	industry	NOUN
gujaf-72	91	10	specialists	specialist	NOUN
gujaf-72	91	11	are	be	AUX
gujaf-72	91	12	less	less	ADV
gujaf-72	91	13	likely	likely	ADJ
gujaf-72	91	14	to	to	PART
gujaf-72	91	15	manage	manage	VERB
gujaf-72	91	16	earnings	earning	NOUN
gujaf-72	91	17	.	.	PUNCT
gujaf-72	92	1	similarly	similarly	ADV
gujaf-72	92	2	,	,	PUNCT
gujaf-72	92	3	barth	barth	NOUN
gujaf-72	92	4	et	et	PROPN
gujaf-72	92	5	al	al	PROPN
gujaf-72	92	6	.	.	PROPN
gujaf-72	93	1	(	(	PUNCT
gujaf-72	93	2	2012	2012	NUM
gujaf-72	93	3	)	)	PUNCT
gujaf-72	93	4	using	use	VERB
gujaf-72	93	5	comprehensive	comprehensive	ADJ
gujaf-72	93	6	data	datum	NOUN
gujaf-72	93	7	from	from	ADP
gujaf-72	93	8	us	we	PRON
gujaf-72	93	9	commercial	commercial	ADJ
gujaf-72	93	10	banks	bank	NOUN
gujaf-72	93	11	and	and	CCONJ
gujaf-72	93	12	bank	bank	NOUN
gujaf-72	93	13	holding	hold	VERB
gujaf-72	93	14	companies	company	NOUN
gujaf-72	93	15	,	,	PUNCT
gujaf-72	93	16	provide	provide	VERB
gujaf-72	93	17	evidence	evidence	NOUN
gujaf-72	93	18	that	that	SCONJ
gujaf-72	93	19	fair	fair	ADJ
gujaf-72	93	20	value	value	NOUN
gujaf-72	93	21	accounting	accounting	NOUN
gujaf-72	93	22	increases	increase	VERB
gujaf-72	93	23	the	the	DET
gujaf-72	93	24	tendency	tendency	NOUN
gujaf-72	93	25	of	of	ADP
gujaf-72	93	26	earnings	earning	NOUN
gujaf-72	93	27	management	management	NOUN
gujaf-72	93	28	by	by	ADP
gujaf-72	93	29	managers	manager	NOUN
gujaf-72	93	30	,	,	PUNCT
gujaf-72	93	31	in	in	ADP
gujaf-72	93	32	particular	particular	ADJ
gujaf-72	93	33	the	the	DET
gujaf-72	93	34	study	study	NOUN
gujaf-72	93	35	revealed	reveal	VERB
gujaf-72	93	36	that	that	SCONJ
gujaf-72	93	37	fair	fair	ADJ
gujaf-72	93	38	value	value	NOUN
gujaf-72	93	39	gains	gain	NOUN
gujaf-72	93	40	in	in	ADP
gujaf-72	93	41	afs	afs	NOUN
gujaf-72	93	42	assets	asset	NOUN
gujaf-72	93	43	have	have	AUX
gujaf-72	93	44	consistently	consistently	ADV
gujaf-72	93	45	been	be	AUX
gujaf-72	93	46	used	use	VERB
gujaf-72	93	47	for	for	ADP
gujaf-72	93	48	earnings	earning	NOUN
gujaf-72	93	49	and	and	CCONJ
gujaf-72	93	50	capital	capital	NOUN
gujaf-72	93	51	management	management	NOUN
gujaf-72	93	52	and	and	CCONJ
gujaf-72	93	53	that	that	SCONJ
gujaf-72	93	54	the	the	DET
gujaf-72	93	55	holdings	holding	NOUN
gujaf-72	93	56	of	of	ADP
gujaf-72	93	57	afs	afs	NOUN
gujaf-72	93	58	assets	asset	NOUN
gujaf-72	93	59	are	be	AUX
gujaf-72	93	60	related	relate	VERB
gujaf-72	93	61	to	to	ADP
gujaf-72	93	62	the	the	DET
gujaf-72	93	63	intensity	intensity	NOUN
gujaf-72	93	64	earnings	earning	NOUN
gujaf-72	93	65	gusau	gusau	PROPN
gujaf-72	93	66	journal	journal	NOUN
gujaf-72	93	67	of	of	ADP
gujaf-72	93	68	accounting	accounting	NOUN
gujaf-72	93	69	and	and	CCONJ
gujaf-72	93	70	finance	finance	NOUN
gujaf-72	93	71	,	,	PUNCT
gujaf-72	93	72	vol	vol	NOUN
gujaf-72	93	73	.	.	PROPN
gujaf-72	93	74	2	2	NUM
gujaf-72	93	75	,	,	PUNCT
gujaf-72	93	76	issue	issue	NOUN
gujaf-72	93	77	3	3	NUM
gujaf-72	93	78	,	,	PUNCT
gujaf-72	93	79	april	april	PROPN
gujaf-72	93	80	,	,	PUNCT
gujaf-72	93	81	2021	2021	NUM
gujaf-72	93	82	7	7	NUM
gujaf-72	93	83	manipulation	manipulation	NOUN
gujaf-72	93	84	by	by	ADP
gujaf-72	93	85	management	management	NOUN
gujaf-72	93	86	.	.	PUNCT
gujaf-72	94	1	in	in	ADP
gujaf-72	94	2	clear	clear	ADJ
gujaf-72	94	3	term	term	NOUN
gujaf-72	94	4	,	,	PUNCT
gujaf-72	94	5	the	the	DET
gujaf-72	94	6	more	more	ADV
gujaf-72	94	7	available	available	ADJ
gujaf-72	94	8	-	-	PUNCT
gujaf-72	94	9	for	for	ADP
gujaf-72	94	10	-	-	PUNCT
gujaf-72	94	11	sales	sales	NOUN
gujaf-72	94	12	assets	asset	NOUN
gujaf-72	94	13	a	a	DET
gujaf-72	94	14	bank	bank	NOUN
gujaf-72	94	15	holds	hold	VERB
gujaf-72	94	16	,	,	PUNCT
gujaf-72	94	17	the	the	DET
gujaf-72	94	18	greater	great	ADJ
gujaf-72	94	19	“	"	PUNCT
gujaf-72	94	20	opportunity	opportunity	NOUN
gujaf-72	94	21	”	"	PUNCT
gujaf-72	94	22	that	that	PRON
gujaf-72	94	23	a	a	DET
gujaf-72	94	24	bank	bank	NOUN
gujaf-72	94	25	uses	uses	AUX
gujaf-72	94	26	realized	realize	VERB
gujaf-72	94	27	gains	gain	NOUN
gujaf-72	94	28	and	and	CCONJ
gujaf-72	94	29	losses	loss	NOUN
gujaf-72	94	30	to	to	PART
gujaf-72	94	31	smooth	smooth	ADJ
gujaf-72	94	32	earnings	earning	NOUN
gujaf-72	94	33	.	.	PUNCT
gujaf-72	95	1	in	in	ADP
gujaf-72	95	2	addition	addition	NOUN
gujaf-72	95	3	,	,	PUNCT
gujaf-72	95	4	the	the	DET
gujaf-72	95	5	results	result	NOUN
gujaf-72	95	6	show	show	VERB
gujaf-72	95	7	that	that	SCONJ
gujaf-72	95	8	the	the	DET
gujaf-72	95	9	earnings	earning	NOUN
gujaf-72	95	10	management	management	NOUN
gujaf-72	95	11	behavior	behavior	NOUN
gujaf-72	95	12	is	be	AUX
gujaf-72	95	13	present	present	ADJ
gujaf-72	95	14	both	both	CCONJ
gujaf-72	95	15	in	in	ADP
gujaf-72	95	16	listed	list	VERB
gujaf-72	95	17	and	and	CCONJ
gujaf-72	95	18	non	non	ADJ
gujaf-72	95	19	listed	list	VERB
gujaf-72	95	20	banks	bank	NOUN
gujaf-72	95	21	,	,	PUNCT
gujaf-72	95	22	implying	imply	VERB
gujaf-72	95	23	that	that	SCONJ
gujaf-72	95	24	the	the	DET
gujaf-72	95	25	motivations	motivation	NOUN
gujaf-72	95	26	go	go	VERB
gujaf-72	95	27	beyond	beyond	ADP
gujaf-72	95	28	the	the	DET
gujaf-72	95	29	incentives	incentive	NOUN
gujaf-72	95	30	provided	provide	VERB
gujaf-72	95	31	by	by	ADP
gujaf-72	95	32	capital	capital	NOUN
gujaf-72	95	33	markets	market	NOUN
gujaf-72	95	34	.	.	PUNCT
gujaf-72	96	1	other	other	ADJ
gujaf-72	96	2	studies	study	NOUN
gujaf-72	96	3	such	such	ADJ
gujaf-72	96	4	as	as	ADP
gujaf-72	96	5	xiaolu	xiaolu	PROPN
gujaf-72	96	6	xu	xu	PROPN
gujaf-72	96	7	(	(	PUNCT
gujaf-72	96	8	2013	2013	NUM
gujaf-72	96	9	)	)	PUNCT
gujaf-72	96	10	;	;	PUNCT
gujaf-72	96	11	laux	laux	PROPN
gujaf-72	96	12	and	and	CCONJ
gujaf-72	96	13	leuz	leuz	X
gujaf-72	96	14	(	(	PUNCT
gujaf-72	96	15	2010	2010	NUM
gujaf-72	96	16	)	)	PUNCT
gujaf-72	96	17	;	;	PUNCT
gujaf-72	96	18	allen	allen	PROPN
gujaf-72	96	19	and	and	CCONJ
gujaf-72	96	20	carletti	carletti	PROPN
gujaf-72	96	21	(	(	PUNCT
gujaf-72	96	22	2008	2008	NUM
gujaf-72	96	23	)	)	PUNCT
gujaf-72	96	24	;	;	PUNCT
gujaf-72	96	25	power	power	NOUN
gujaf-72	96	26	(	(	PUNCT
gujaf-72	96	27	2008	2008	NUM
gujaf-72	96	28	)	)	PUNCT
gujaf-72	96	29	;	;	PUNCT
gujaf-72	96	30	benston	benston	NOUN
gujaf-72	96	31	(	(	PUNCT
gujaf-72	96	32	2006	2006	NUM
gujaf-72	96	33	)	)	PUNCT
gujaf-72	96	34	provide	provide	VERB
gujaf-72	96	35	documentary	documentary	NOUN
gujaf-72	96	36	evidence	evidence	NOUN
gujaf-72	96	37	regarding	regard	VERB
gujaf-72	96	38	manager	manager	NOUN
gujaf-72	96	39	’s	’s	PART
gujaf-72	96	40	incentive	incentive	NOUN
gujaf-72	96	41	to	to	PART
gujaf-72	96	42	manipulate	manipulate	VERB
gujaf-72	96	43	the	the	DET
gujaf-72	96	44	disclosure	disclosure	NOUN
gujaf-72	96	45	of	of	ADP
gujaf-72	96	46	fair	fair	ADJ
gujaf-72	96	47	value	value	NOUN
gujaf-72	96	48	measurements	measurement	NOUN
gujaf-72	96	49	to	to	PART
gujaf-72	96	50	achieve	achieve	VERB
gujaf-72	96	51	a	a	DET
gujaf-72	96	52	predetermined	predetermine	VERB
gujaf-72	96	53	objective	objective	NOUN
gujaf-72	96	54	or	or	CCONJ
gujaf-72	96	55	to	to	PART
gujaf-72	96	56	beat	beat	VERB
gujaf-72	96	57	analyst	analyst	NOUN
gujaf-72	96	58	forecast	forecast	NOUN
gujaf-72	96	59	target	target	PROPN
gujaf-72	96	60	.	.	PUNCT
gujaf-72	97	1	the	the	DET
gujaf-72	97	2	study	study	NOUN
gujaf-72	97	3	adopts	adopt	VERB
gujaf-72	97	4	agency	agency	NOUN
gujaf-72	97	5	theory	theory	NOUN
gujaf-72	97	6	to	to	PART
gujaf-72	97	7	underpin	underpin	VERB
gujaf-72	97	8	the	the	DET
gujaf-72	97	9	study	study	NOUN
gujaf-72	97	10	.	.	PUNCT
gujaf-72	98	1	agency	agency	NOUN
gujaf-72	98	2	theory	theory	NOUN
gujaf-72	98	3	describes	describe	VERB
gujaf-72	98	4	the	the	DET
gujaf-72	98	5	relationship	relationship	NOUN
gujaf-72	98	6	which	which	PRON
gujaf-72	98	7	exists	exist	VERB
gujaf-72	98	8	between	between	ADP
gujaf-72	98	9	the	the	DET
gujaf-72	98	10	principal	principal	NOUN
gujaf-72	98	11	(	(	PUNCT
gujaf-72	98	12	shareholders	shareholder	NOUN
gujaf-72	98	13	)	)	PUNCT
gujaf-72	98	14	and	and	CCONJ
gujaf-72	98	15	the	the	DET
gujaf-72	98	16	agents	agent	NOUN
gujaf-72	98	17	(	(	PUNCT
gujaf-72	98	18	management	management	NOUN
gujaf-72	98	19	)	)	PUNCT
gujaf-72	98	20	whereby	whereby	SCONJ
gujaf-72	98	21	the	the	DET
gujaf-72	98	22	management	management	NOUN
gujaf-72	98	23	direct	direct	VERB
gujaf-72	98	24	the	the	DET
gujaf-72	98	25	affairs	affair	NOUN
gujaf-72	98	26	of	of	ADP
gujaf-72	98	27	company	company	NOUN
gujaf-72	98	28	on	on	ADP
gujaf-72	98	29	behalf	behalf	NOUN
gujaf-72	98	30	of	of	ADP
gujaf-72	98	31	the	the	DET
gujaf-72	98	32	shareholders	shareholder	NOUN
gujaf-72	98	33	.	.	PUNCT
gujaf-72	99	1	the	the	DET
gujaf-72	99	2	theory	theory	NOUN
gujaf-72	99	3	views	view	VERB
gujaf-72	99	4	directors	director	NOUN
gujaf-72	99	5	as	as	ADP
gujaf-72	99	6	the	the	DET
gujaf-72	99	7	agent	agent	NOUN
gujaf-72	99	8	of	of	ADP
gujaf-72	99	9	the	the	DET
gujaf-72	99	10	shareholders	shareholder	NOUN
gujaf-72	99	11	and	and	CCONJ
gujaf-72	99	12	as	as	ADP
gujaf-72	99	13	such	such	ADJ
gujaf-72	99	14	they	they	PRON
gujaf-72	99	15	are	be	AUX
gujaf-72	99	16	expected	expect	VERB
gujaf-72	99	17	to	to	PART
gujaf-72	99	18	act	act	VERB
gujaf-72	99	19	in	in	ADP
gujaf-72	99	20	the	the	DET
gujaf-72	99	21	best	good	ADJ
gujaf-72	99	22	interest	interest	NOUN
gujaf-72	99	23	of	of	ADP
gujaf-72	99	24	the	the	DET
gujaf-72	99	25	shareholders	shareholder	NOUN
gujaf-72	99	26	.	.	PUNCT
gujaf-72	100	1	sometimes	sometimes	ADV
gujaf-72	100	2	,	,	PUNCT
gujaf-72	100	3	the	the	DET
gujaf-72	100	4	directors	director	NOUN
gujaf-72	100	5	are	be	AUX
gujaf-72	100	6	motivated	motivated	ADJ
gujaf-72	100	7	to	to	PART
gujaf-72	100	8	act	act	VERB
gujaf-72	100	9	in	in	ADP
gujaf-72	100	10	their	their	PRON
gujaf-72	100	11	own	own	ADJ
gujaf-72	100	12	best	good	ADJ
gujaf-72	100	13	interest	interest	NOUN
gujaf-72	100	14	and	and	CCONJ
gujaf-72	100	15	this	this	PRON
gujaf-72	100	16	creates	create	VERB
gujaf-72	100	17	a	a	DET
gujaf-72	100	18	conflict	conflict	NOUN
gujaf-72	100	19	between	between	ADP
gujaf-72	100	20	the	the	DET
gujaf-72	100	21	interest	interest	NOUN
gujaf-72	100	22	of	of	ADP
gujaf-72	100	23	shareholders	shareholder	NOUN
gujaf-72	100	24	and	and	CCONJ
gujaf-72	100	25	that	that	PRON
gujaf-72	100	26	of	of	ADP
gujaf-72	100	27	the	the	DET
gujaf-72	100	28	directors	director	NOUN
gujaf-72	100	29	.	.	PUNCT
gujaf-72	101	1	these	these	DET
gujaf-72	101	2	conflicts	conflict	NOUN
gujaf-72	101	3	usually	usually	ADV
gujaf-72	101	4	arise	arise	VERB
gujaf-72	101	5	when	when	SCONJ
gujaf-72	101	6	directors	director	NOUN
gujaf-72	101	7	and	and	CCONJ
gujaf-72	101	8	shareholders	shareholder	NOUN
gujaf-72	101	9	have	have	VERB
gujaf-72	101	10	different	different	ADJ
gujaf-72	101	11	interests	interest	NOUN
gujaf-72	101	12	and	and	CCONJ
gujaf-72	101	13	there	there	PRON
gujaf-72	101	14	exists	exist	VERB
gujaf-72	101	15	information	information	NOUN
gujaf-72	101	16	asymmetry	asymmetry	NOUN
gujaf-72	101	17	(	(	PUNCT
gujaf-72	101	18	i.e.	i.e.	X
gujaf-72	101	19	the	the	DET
gujaf-72	101	20	directors	director	NOUN
gujaf-72	101	21	having	have	VERB
gujaf-72	101	22	more	more	ADJ
gujaf-72	101	23	information	information	NOUN
gujaf-72	101	24	)	)	PUNCT
gujaf-72	101	25	.	.	PUNCT
gujaf-72	102	1	information	information	NOUN
gujaf-72	102	2	asymmetry	asymmetry	NOUN
gujaf-72	102	3	may	may	AUX
gujaf-72	102	4	result	result	VERB
gujaf-72	102	5	between	between	ADP
gujaf-72	102	6	the	the	DET
gujaf-72	102	7	contracting	contracting	NOUN
gujaf-72	102	8	parties	party	NOUN
gujaf-72	102	9	as	as	ADP
gujaf-72	102	10	managers	manager	NOUN
gujaf-72	102	11	may	may	AUX
gujaf-72	102	12	be	be	AUX
gujaf-72	102	13	in	in	ADP
gujaf-72	102	14	possession	possession	NOUN
gujaf-72	102	15	of	of	ADP
gujaf-72	102	16	superior	superior	ADJ
gujaf-72	102	17	information	information	NOUN
gujaf-72	102	18	about	about	ADP
gujaf-72	102	19	the	the	DET
gujaf-72	102	20	present	present	NOUN
gujaf-72	102	21	and	and	CCONJ
gujaf-72	102	22	expected	expect	VERB
gujaf-72	102	23	future	future	ADJ
gujaf-72	102	24	performance	performance	NOUN
gujaf-72	102	25	of	of	ADP
gujaf-72	102	26	the	the	DET
gujaf-72	102	27	entity	entity	NOUN
gujaf-72	102	28	than	than	ADP
gujaf-72	102	29	the	the	DET
gujaf-72	102	30	owners	owner	NOUN
gujaf-72	102	31	.	.	PUNCT
gujaf-72	103	1	this	this	PRON
gujaf-72	103	2	may	may	AUX
gujaf-72	103	3	incentivize	incentivize	VERB
gujaf-72	103	4	managers	manager	NOUN
gujaf-72	103	5	to	to	PART
gujaf-72	103	6	portray	portray	VERB
gujaf-72	103	7	a	a	DET
gujaf-72	103	8	favorable	favorable	ADJ
gujaf-72	103	9	picture	picture	NOUN
gujaf-72	103	10	of	of	ADP
gujaf-72	103	11	the	the	DET
gujaf-72	103	12	entity	entity	NOUN
gujaf-72	103	13	for	for	ADP
gujaf-72	103	14	their	their	PRON
gujaf-72	103	15	personal	personal	ADJ
gujaf-72	103	16	benefit	benefit	NOUN
gujaf-72	103	17	.	.	PUNCT
gujaf-72	104	1	therefore	therefore	ADV
gujaf-72	104	2	,	,	PUNCT
gujaf-72	104	3	agency	agency	NOUN
gujaf-72	104	4	theory	theory	NOUN
gujaf-72	104	5	raises	raise	VERB
gujaf-72	104	6	a	a	DET
gujaf-72	104	7	fundamental	fundamental	ADJ
gujaf-72	104	8	problem	problem	NOUN
gujaf-72	104	9	in	in	ADP
gujaf-72	104	10	organizations	organization	NOUN
gujaf-72	104	11	self	self	NOUN
gujaf-72	104	12	-	-	PUNCT
gujaf-72	104	13	interest	interest	NOUN
gujaf-72	104	14	behaviuor	behaviuor	NOUN
gujaf-72	104	15	and	and	CCONJ
gujaf-72	104	16	thus	thus	ADV
gujaf-72	104	17	stresses	stress	VERB
gujaf-72	104	18	the	the	DET
gujaf-72	104	19	separation	separation	NOUN
gujaf-72	104	20	of	of	ADP
gujaf-72	104	21	ownership	ownership	NOUN
gujaf-72	104	22	(	(	PUNCT
gujaf-72	104	23	principal	principal	NOUN
gujaf-72	104	24	)	)	PUNCT
gujaf-72	104	25	and	and	CCONJ
gujaf-72	104	26	directors	director	NOUN
gujaf-72	104	27	(	(	PUNCT
gujaf-72	104	28	agent	agent	NOUN
gujaf-72	104	29	)	)	PUNCT
gujaf-72	104	30	in	in	ADP
gujaf-72	104	31	an	an	DET
gujaf-72	104	32	organization	organization	NOUN
gujaf-72	104	33	.	.	PUNCT
gujaf-72	105	1	the	the	DET
gujaf-72	105	2	shareholders	shareholder	NOUN
gujaf-72	105	3	delegated	delegate	VERB
gujaf-72	105	4	authority	authority	NOUN
gujaf-72	105	5	of	of	ADP
gujaf-72	105	6	the	the	DET
gujaf-72	105	7	management	management	NOUN
gujaf-72	105	8	of	of	ADP
gujaf-72	105	9	the	the	DET
gujaf-72	105	10	company	company	NOUN
gujaf-72	105	11	to	to	ADP
gujaf-72	105	12	the	the	DET
gujaf-72	105	13	directors	director	NOUN
gujaf-72	105	14	,	,	PUNCT
gujaf-72	105	15	therefore	therefore	ADV
gujaf-72	105	16	,	,	PUNCT
gujaf-72	105	17	it	it	PRON
gujaf-72	105	18	is	be	AUX
gujaf-72	105	19	expected	expect	VERB
gujaf-72	105	20	that	that	SCONJ
gujaf-72	105	21	the	the	DET
gujaf-72	105	22	directors	director	NOUN
gujaf-72	105	23	act	act	VERB
gujaf-72	105	24	in	in	ADP
gujaf-72	105	25	the	the	DET
gujaf-72	105	26	best	good	ADJ
gujaf-72	105	27	interest	interest	NOUN
gujaf-72	105	28	of	of	ADP
gujaf-72	105	29	the	the	DET
gujaf-72	105	30	shareholders	shareholder	NOUN
gujaf-72	105	31	.	.	PUNCT
gujaf-72	106	1	however	however	ADV
gujaf-72	106	2	,	,	PUNCT
gujaf-72	106	3	it	it	PRON
gujaf-72	106	4	is	be	AUX
gujaf-72	106	5	believed	believe	VERB
gujaf-72	106	6	that	that	SCONJ
gujaf-72	106	7	directors	director	NOUN
gujaf-72	106	8	may	may	AUX
gujaf-72	106	9	sometimes	sometimes	ADV
gujaf-72	106	10	take	take	VERB
gujaf-72	106	11	decisions	decision	NOUN
gujaf-72	106	12	which	which	PRON
gujaf-72	106	13	may	may	AUX
gujaf-72	106	14	conflict	conflict	VERB
gujaf-72	106	15	with	with	ADP
gujaf-72	106	16	the	the	DET
gujaf-72	106	17	interest	interest	NOUN
gujaf-72	106	18	of	of	ADP
gujaf-72	106	19	the	the	DET
gujaf-72	106	20	shareholders	shareholder	NOUN
gujaf-72	106	21	.	.	PUNCT
gujaf-72	107	1	arguably	arguably	ADV
gujaf-72	107	2	,	,	PUNCT
gujaf-72	107	3	managers	manager	NOUN
gujaf-72	107	4	could	could	AUX
gujaf-72	107	5	be	be	AUX
gujaf-72	107	6	tempted	tempt	VERB
gujaf-72	107	7	to	to	PART
gujaf-72	107	8	manipulate	manipulate	VERB
gujaf-72	107	9	fair	fair	ADJ
gujaf-72	107	10	value	value	NOUN
gujaf-72	107	11	estimates	estimate	NOUN
gujaf-72	107	12	that	that	PRON
gujaf-72	107	13	promote	promote	VERB
gujaf-72	107	14	their	their	PRON
gujaf-72	107	15	interest	interest	NOUN
gujaf-72	107	16	leading	lead	VERB
gujaf-72	107	17	to	to	ADP
gujaf-72	107	18	biases	bias	NOUN
gujaf-72	107	19	in	in	ADP
gujaf-72	107	20	the	the	DET
gujaf-72	107	21	information	information	NOUN
gujaf-72	107	22	presented	present	VERB
gujaf-72	107	23	in	in	ADP
gujaf-72	107	24	the	the	DET
gujaf-72	107	25	entity	entity	NOUN
gujaf-72	107	26	’s	’s	PART
gujaf-72	107	27	financial	financial	ADJ
gujaf-72	107	28	statement	statement	NOUN
gujaf-72	107	29	.	.	PUNCT
gujaf-72	108	1	documented	document	VERB
gujaf-72	108	2	evidence	evidence	NOUN
gujaf-72	108	3	have	have	AUX
gujaf-72	108	4	shown	show	VERB
gujaf-72	108	5	that	that	SCONJ
gujaf-72	108	6	when	when	SCONJ
gujaf-72	108	7	accounting	accounting	NOUN
gujaf-72	108	8	information	information	NOUN
gujaf-72	108	9	is	be	AUX
gujaf-72	108	10	highly	highly	ADV
gujaf-72	108	11	subjective	subjective	ADJ
gujaf-72	108	12	and	and	CCONJ
gujaf-72	108	13	managers	manager	NOUN
gujaf-72	108	14	discretion	discretion	NOUN
gujaf-72	108	15	allowed	allow	VERB
gujaf-72	108	16	,	,	PUNCT
gujaf-72	108	17	intentional	intentional	ADJ
gujaf-72	108	18	biases	bias	NOUN
gujaf-72	108	19	in	in	ADP
gujaf-72	108	20	the	the	DET
gujaf-72	108	21	accounting	accounting	NOUN
gujaf-72	108	22	aggregate	aggregate	NOUN
gujaf-72	108	23	estimates	estimate	NOUN
gujaf-72	108	24	is	be	AUX
gujaf-72	108	25	very	very	ADV
gujaf-72	108	26	likely	likely	ADJ
gujaf-72	108	27	(	(	PUNCT
gujaf-72	108	28	ehalaiye	ehalaiye	NOUN
gujaf-72	108	29	,	,	PUNCT
gujaf-72	108	30	2014	2014	NUM
gujaf-72	108	31	)	)	PUNCT
gujaf-72	108	32	.	.	PUNCT
gujaf-72	109	1	3	3	X
gujaf-72	109	2	.	.	X
gujaf-72	109	3	methods	method	NOUN
gujaf-72	109	4	and	and	CCONJ
gujaf-72	109	5	techniques	technique	NOUN
gujaf-72	109	6	this	this	DET
gujaf-72	109	7	study	study	NOUN
gujaf-72	109	8	employed	employ	VERB
gujaf-72	109	9	correlation	correlation	NOUN
gujaf-72	109	10	research	research	NOUN
gujaf-72	109	11	design	design	NOUN
gujaf-72	109	12	.	.	PUNCT
gujaf-72	110	1	this	this	PRON
gujaf-72	110	2	is	be	AUX
gujaf-72	110	3	concerned	concern	VERB
gujaf-72	110	4	with	with	ADP
gujaf-72	110	5	the	the	DET
gujaf-72	110	6	collection	collection	NOUN
gujaf-72	110	7	of	of	ADP
gujaf-72	110	8	data	datum	NOUN
gujaf-72	110	9	for	for	ADP
gujaf-72	110	10	the	the	DET
gujaf-72	110	11	purpose	purpose	NOUN
gujaf-72	110	12	of	of	ADP
gujaf-72	110	13	describing	describe	VERB
gujaf-72	110	14	and	and	CCONJ
gujaf-72	110	15	analyzing	analyze	VERB
gujaf-72	110	16	the	the	DET
gujaf-72	110	17	impact	impact	NOUN
gujaf-72	110	18	of	of	ADP
gujaf-72	110	19	fair	fair	ADJ
gujaf-72	110	20	value	value	NOUN
gujaf-72	110	21	accounting	account	VERB
gujaf-72	110	22	on	on	ADP
gujaf-72	110	23	cosmetic	cosmetic	ADJ
gujaf-72	110	24	accounting	accounting	NOUN
gujaf-72	110	25	of	of	ADP
gujaf-72	110	26	quoted	quote	VERB
gujaf-72	110	27	deposit	deposit	NOUN
gujaf-72	110	28	money	money	NOUN
gujaf-72	110	29	banks	bank	NOUN
gujaf-72	110	30	in	in	ADP
gujaf-72	110	31	nigeria	nigeria	PROPN
gujaf-72	110	32	.	.	PUNCT
gujaf-72	111	1	the	the	DET
gujaf-72	111	2	data	datum	NOUN
gujaf-72	111	3	for	for	ADP
gujaf-72	111	4	this	this	DET
gujaf-72	111	5	study	study	NOUN
gujaf-72	111	6	were	be	AUX
gujaf-72	111	7	obtained	obtain	VERB
gujaf-72	111	8	mainly	mainly	ADV
gujaf-72	111	9	from	from	ADP
gujaf-72	111	10	secondary	secondary	ADJ
gujaf-72	111	11	sources	source	NOUN
gujaf-72	111	12	which	which	PRON
gujaf-72	111	13	were	be	AUX
gujaf-72	111	14	extracted	extract	VERB
gujaf-72	111	15	from	from	ADP
gujaf-72	111	16	the	the	DET
gujaf-72	111	17	audited	audit	VERB
gujaf-72	111	18	annual	annual	ADJ
gujaf-72	111	19	reports	report	NOUN
gujaf-72	111	20	and	and	CCONJ
gujaf-72	111	21	accounts	account	NOUN
gujaf-72	111	22	of	of	ADP
gujaf-72	111	23	quoted	quote	VERB
gujaf-72	111	24	dmbs	dmb	NOUN
gujaf-72	111	25	in	in	ADP
gujaf-72	111	26	nigeria	nigeria	PROPN
gujaf-72	111	27	from	from	ADP
gujaf-72	111	28	2012	2012	NUM
gujaf-72	111	29	to	to	ADP
gujaf-72	111	30	2018	2018	NUM
gujaf-72	111	31	.	.	PUNCT
gujaf-72	112	1	the	the	DET
gujaf-72	112	2	study	study	NOUN
gujaf-72	112	3	population	population	NOUN
gujaf-72	112	4	consist	consist	VERB
gujaf-72	112	5	of	of	ADP
gujaf-72	112	6	all	all	DET
gujaf-72	112	7	the	the	DET
gujaf-72	112	8	fifteen	fifteen	ADJ
gujaf-72	112	9	deposit	deposit	NOUN
gujaf-72	112	10	money	money	NOUN
gujaf-72	112	11	banks	bank	NOUN
gujaf-72	112	12	listed	list	VERB
gujaf-72	112	13	on	on	ADP
gujaf-72	112	14	the	the	DET
gujaf-72	112	15	nigerian	nigerian	ADJ
gujaf-72	112	16	stock	stock	NOUN
gujaf-72	112	17	exchange	exchange	NOUN
gujaf-72	112	18	as	as	ADP
gujaf-72	112	19	at	at	ADP
gujaf-72	112	20	31	31	NUM
gujaf-72	112	21	st	st	PROPN
gujaf-72	112	22	december	december	PROPN
gujaf-72	112	23	,	,	PUNCT
gujaf-72	112	24	2012	2012	NUM
gujaf-72	112	25	and	and	CCONJ
gujaf-72	112	26	remained	remained	AUX
gujaf-72	112	27	listed	list	VERB
gujaf-72	112	28	up	up	ADP
gujaf-72	112	29	till	till	SCONJ
gujaf-72	112	30	2018	2018	NUM
gujaf-72	112	31	.	.	PUNCT
gujaf-72	113	1	using	use	VERB
gujaf-72	113	2	census	census	NOUN
gujaf-72	113	3	approach	approach	NOUN
gujaf-72	113	4	,	,	PUNCT
gujaf-72	113	5	all	all	DET
gujaf-72	113	6	the	the	DET
gujaf-72	113	7	fourteen	fourteen	NUM
gujaf-72	113	8	listed	list	VERB
gujaf-72	113	9	deposit	deposit	NOUN
gujaf-72	113	10	money	money	NOUN
gujaf-72	113	11	banks	bank	NOUN
gujaf-72	113	12	in	in	ADP
gujaf-72	113	13	nigeria	nigeria	PROPN
gujaf-72	113	14	as	as	ADP
gujaf-72	113	15	at	at	ADP
gujaf-72	113	16	31st	31st	PROPN
gujaf-72	113	17	december	december	PROPN
gujaf-72	113	18	,	,	PUNCT
gujaf-72	113	19	2018	2018	NUM
gujaf-72	113	20	were	be	AUX
gujaf-72	113	21	used	use	VERB
gujaf-72	113	22	for	for	ADP
gujaf-72	113	23	the	the	DET
gujaf-72	113	24	analysis	analysis	NOUN
gujaf-72	113	25	due	due	ADP
gujaf-72	113	26	to	to	ADP
gujaf-72	113	27	availability	availability	NOUN
gujaf-72	113	28	of	of	ADP
gujaf-72	113	29	their	their	PRON
gujaf-72	113	30	annual	annual	ADJ
gujaf-72	113	31	reports	report	NOUN
gujaf-72	113	32	and	and	CCONJ
gujaf-72	113	33	accounts	account	NOUN
gujaf-72	113	34	needed	need	VERB
gujaf-72	113	35	for	for	ADP
gujaf-72	113	36	the	the	DET
gujaf-72	113	37	extraction	extraction	NOUN
gujaf-72	113	38	of	of	ADP
gujaf-72	113	39	the	the	DET
gujaf-72	113	40	data	datum	NOUN
gujaf-72	113	41	.	.	PUNCT
gujaf-72	114	1	in	in	ADP
gujaf-72	114	2	analyzing	analyze	VERB
gujaf-72	114	3	the	the	DET
gujaf-72	114	4	data	datum	NOUN
gujaf-72	114	5	for	for	ADP
gujaf-72	114	6	this	this	DET
gujaf-72	114	7	study	study	NOUN
gujaf-72	114	8	,	,	PUNCT
gujaf-72	114	9	a	a	DET
gujaf-72	114	10	panel	panel	NOUN
gujaf-72	114	11	data	data	VERB
gujaf-72	114	12	multiple	multiple	ADJ
gujaf-72	114	13	regression	regression	NOUN
gujaf-72	114	14	technique	technique	NOUN
gujaf-72	114	15	and	and	CCONJ
gujaf-72	114	16	descriptive	descriptive	ADJ
gujaf-72	114	17	statistics	statistic	NOUN
gujaf-72	114	18	was	be	AUX
gujaf-72	114	19	used	use	VERB
gujaf-72	114	20	.	.	PUNCT
gujaf-72	115	1	by	by	ADP
gujaf-72	115	2	the	the	DET
gujaf-72	115	3	dependent	dependent	ADJ
gujaf-72	115	4	variable	variable	NOUN
gujaf-72	115	5	the	the	DET
gujaf-72	115	6	study	study	NOUN
gujaf-72	115	7	used	use	VERB
gujaf-72	115	8	discretionary	discretionary	ADJ
gujaf-72	115	9	loan	loan	NOUN
gujaf-72	115	10	loss	loss	NOUN
gujaf-72	115	11	provision	provision	NOUN
gujaf-72	115	12	as	as	ADP
gujaf-72	115	13	a	a	DET
gujaf-72	115	14	proxy	proxy	NOUN
gujaf-72	115	15	for	for	ADP
gujaf-72	115	16	cosmetic	cosmetic	ADJ
gujaf-72	115	17	accounting	accounting	NOUN
gujaf-72	115	18	.	.	PUNCT
gujaf-72	116	1	the	the	DET
gujaf-72	116	2	independent	independent	ADJ
gujaf-72	116	3	variables	variable	NOUN
gujaf-72	116	4	are	be	AUX
gujaf-72	116	5	fair	fair	ADJ
gujaf-72	116	6	value	value	NOUN
gujaf-72	116	7	level	level	NOUN
gujaf-72	116	8	one	one	NUM
gujaf-72	116	9	,	,	PUNCT
gujaf-72	116	10	fair	fair	ADJ
gujaf-72	116	11	value	value	NOUN
gujaf-72	116	12	level	level	NOUN
gujaf-72	116	13	two	two	NUM
gujaf-72	116	14	and	and	CCONJ
gujaf-72	116	15	fair	fair	ADJ
gujaf-72	116	16	value	value	NOUN
gujaf-72	116	17	level	level	NOUN
gujaf-72	116	18	three	three	NUM
gujaf-72	116	19	financial	financial	ADJ
gujaf-72	116	20	assets	asset	NOUN
gujaf-72	116	21	measurements	measurement	NOUN
gujaf-72	116	22	hierarchy	hierarchy	VERB
gujaf-72	116	23	.	.	PUNCT
gujaf-72	117	1	both	both	PRON
gujaf-72	117	2	financial	financial	ADJ
gujaf-72	117	3	leverage	leverage	NOUN
gujaf-72	117	4	and	and	CCONJ
gujaf-72	117	5	bank	bank	NOUN
gujaf-72	117	6	size	size	NOUN
gujaf-72	117	7	are	be	AUX
gujaf-72	117	8	included	include	VERB
gujaf-72	117	9	in	in	ADP
gujaf-72	117	10	the	the	DET
gujaf-72	117	11	model	model	NOUN
gujaf-72	117	12	as	as	ADP
gujaf-72	117	13	control	control	NOUN
gujaf-72	117	14	variables	variable	NOUN
gujaf-72	117	15	.	.	PUNCT
gujaf-72	118	1	to	to	PART
gujaf-72	118	2	test	test	VERB
gujaf-72	118	3	the	the	DET
gujaf-72	118	4	hypotheses	hypothesis	NOUN
gujaf-72	118	5	,	,	PUNCT
gujaf-72	118	6	panel	panel	NOUN
gujaf-72	118	7	multiple	multiple	ADJ
gujaf-72	118	8	regression	regression	NOUN
gujaf-72	118	9	models	model	NOUN
gujaf-72	118	10	with	with	ADP
gujaf-72	118	11	an	an	DET
gujaf-72	118	12	error	error	NOUN
gujaf-72	118	13	term	term	NOUN
gujaf-72	118	14	is	be	AUX
gujaf-72	118	15	specified	specify	VERB
gujaf-72	118	16	in	in	ADP
gujaf-72	118	17	econometric	econometric	ADJ
gujaf-72	118	18	form	form	NOUN
gujaf-72	118	19	as	as	SCONJ
gujaf-72	118	20	shown	show	VERB
gujaf-72	118	21	below	below	ADP
gujaf-72	118	22	:	:	PUNCT
gujaf-72	118	23	gusau	gusau	ADJ
gujaf-72	118	24	journal	journal	NOUN
gujaf-72	118	25	of	of	ADP
gujaf-72	118	26	accounting	accounting	NOUN
gujaf-72	118	27	and	and	CCONJ
gujaf-72	118	28	finance	finance	NOUN
gujaf-72	118	29	,	,	PUNCT
gujaf-72	118	30	vol	vol	NOUN
gujaf-72	118	31	.	.	PROPN
gujaf-72	118	32	2	2	NUM
gujaf-72	118	33	,	,	PUNCT
gujaf-72	118	34	issue	issue	NOUN
gujaf-72	118	35	3	3	NUM
gujaf-72	118	36	,	,	PUNCT
gujaf-72	118	37	april	april	PROPN
gujaf-72	118	38	,	,	PUNCT
gujaf-72	118	39	2021	2021	NUM
gujaf-72	118	40	8	8	NUM
gujaf-72	118	41	csait	csait	NOUN
gujaf-72	118	42	=	=	PROPN
gujaf-72	118	43	β0	β0	PROPN
gujaf-72	119	1	+	+	CCONJ
gujaf-72	119	2	β1fva1it	β1fva1it	NOUN
gujaf-72	119	3	+	+	CCONJ
gujaf-72	119	4	β2fva2it	β2fva2it	PROPN
gujaf-72	120	1	+	+	CCONJ
gujaf-72	120	2	β3fva3it	β3fva3it	PUNCT
gujaf-72	121	1	+	+	NUM
gujaf-72	121	2	β4flevit	β4flevit	NOUN
gujaf-72	121	3	+	+	CCONJ
gujaf-72	121	4	β5fsizeit	β5fsizeit	ADJ
gujaf-72	121	5	+	+	CCONJ
gujaf-72	121	6	cosmetic	cosmetic	ADJ
gujaf-72	121	7	accounting	accounting	NOUN
gujaf-72	121	8	measurement	measurement	NOUN
gujaf-72	121	9	the	the	DET
gujaf-72	121	10	study	study	NOUN
gujaf-72	121	11	employed	employ	VERB
gujaf-72	121	12	chang	chang	PROPN
gujaf-72	121	13	,	,	PUNCT
gujaf-72	121	14	shen	shen	PROPN
gujaf-72	121	15	and	and	CCONJ
gujaf-72	121	16	fang	fang	X
gujaf-72	121	17	(	(	PUNCT
gujaf-72	121	18	2008	2008	NUM
gujaf-72	121	19	)	)	PUNCT
gujaf-72	121	20	model	model	NOUN
gujaf-72	121	21	of	of	ADP
gujaf-72	121	22	discretionary	discretionary	ADJ
gujaf-72	121	23	loan	loan	NOUN
gujaf-72	121	24	loss	loss	NOUN
gujaf-72	121	25	provision	provision	NOUN
gujaf-72	121	26	which	which	PRON
gujaf-72	121	27	was	be	AUX
gujaf-72	121	28	specifically	specifically	ADV
gujaf-72	121	29	built	build	VERB
gujaf-72	121	30	for	for	ADP
gujaf-72	121	31	financial	financial	ADJ
gujaf-72	121	32	sector	sector	NOUN
gujaf-72	121	33	.	.	PUNCT
gujaf-72	122	1	the	the	DET
gujaf-72	122	2	residual	residual	ADJ
gujaf-72	122	3	from	from	ADP
gujaf-72	122	4	this	this	DET
gujaf-72	122	5	model	model	NOUN
gujaf-72	122	6	was	be	AUX
gujaf-72	122	7	used	use	VERB
gujaf-72	122	8	to	to	PART
gujaf-72	122	9	represent	represent	VERB
gujaf-72	122	10	cosmetic	cosmetic	ADJ
gujaf-72	122	11	accounting	accounting	NOUN
gujaf-72	122	12	.	.	PUNCT
gujaf-72	123	1	dllpi	dllpi	NOUN
gujaf-72	123	2	/tat-1	/tat-1	PUNCT
gujaf-72	124	1	=	=	SYM
gujaf-72	124	2	llpit	llpit	ADJ
gujaf-72	124	3	/	/	SYM
gujaf-72	124	4	tat-1	tat-1	PUNCT
gujaf-72	124	5	–	–	PUNCT
gujaf-72	124	6	{	{	PUNCT
gujaf-72	124	7	α0	α0	ADJ
gujaf-72	124	8	1	1	NUM
gujaf-72	124	9	/	/	SYM
gujaf-72	124	10	tat-1	tat-1	NUM
gujaf-72	124	11	+	+	X
gujaf-72	124	12	α1lcoi	α1lcoi	NUM
gujaf-72	124	13	/	/	SYM
gujaf-72	124	14	tat-1	tat-1	NUM
gujaf-72	124	15	+	+	CCONJ
gujaf-72	124	16	α2bbali	α2bbali	VERB
gujaf-72	124	17	/	/	SYM
gujaf-72	124	18	tat-1}	tat-1}	NOUN
gujaf-72	124	19	…	…	SYM
gujaf-72	124	20	…	…	PUNCT
gujaf-72	124	21	…	…	PUNCT
gujaf-72	124	22	…	…	PUNCT
gujaf-72	124	23	…	…	PUNCT
gujaf-72	124	24	…	…	PUNCT
gujaf-72	124	25	…	…	SYM
gujaf-72	124	26	…	…	SYM
gujaf-72	124	27	(i	(i	NOUN
gujaf-72	124	28	)	)	PUNCT
gujaf-72	124	29	where	where	SCONJ
gujaf-72	124	30	dllp	dllp	NOUN
gujaf-72	124	31	=	=	SYM
gujaf-72	124	32	discretionary	discretionary	ADJ
gujaf-72	124	33	loan	loan	NOUN
gujaf-72	124	34	loss	loss	NOUN
gujaf-72	124	35	provision	provision	NOUN
gujaf-72	124	36	llp	llp	PROPN
gujaf-72	124	37	=	=	PROPN
gujaf-72	124	38	loan	loan	NOUN
gujaf-72	124	39	loss	loss	NOUN
gujaf-72	124	40	provision	provision	NOUN
gujaf-72	124	41	lco	lco	NOUN
gujaf-72	124	42	=	=	PUNCT
gujaf-72	124	43	loan	loan	NOUN
gujaf-72	124	44	charge	charge	NOUN
gujaf-72	124	45	-	-	PUNCT
gujaf-72	124	46	off	off	ADP
gujaf-72	124	47	bbal	bbal	ADJ
gujaf-72	124	48	=	=	SYM
gujaf-72	124	49	beginning	begin	VERB
gujaf-72	124	50	balance	balance	NOUN
gujaf-72	124	51	of	of	ADP
gujaf-72	124	52	loan	loan	NOUN
gujaf-72	124	53	loss	loss	NOUN
gujaf-72	124	54	tat-1	tat-1	PUNCT
gujaf-72	124	55	=	=	SYM
gujaf-72	124	56	lagged	lag	VERB
gujaf-72	124	57	total	total	ADJ
gujaf-72	124	58	assets	asset	NOUN
gujaf-72	124	59	α0=	α0=	NOUN
gujaf-72	124	60	constant	constant	ADJ
gujaf-72	124	61	measurement	measurement	NOUN
gujaf-72	124	62	of	of	ADP
gujaf-72	124	63	explanatory	explanatory	ADJ
gujaf-72	124	64	variables	variable	NOUN
gujaf-72	124	65	variable	variable	ADJ
gujaf-72	124	66	acronym	acronym	NOUN
gujaf-72	124	67	definition	definition	NOUN
gujaf-72	124	68	source	source	NOUN
gujaf-72	124	69	level	level	NOUN
gujaf-72	124	70	one	one	NUM
gujaf-72	124	71	fair	fair	ADJ
gujaf-72	124	72	value	value	NOUN
gujaf-72	124	73	assets	asset	NOUN
gujaf-72	124	74	fva1	fva1	PROPN
gujaf-72	124	75	level	level	VERB
gujaf-72	124	76	one	one	NUM
gujaf-72	124	77	fair	fair	ADJ
gujaf-72	124	78	value	value	NOUN
gujaf-72	124	79	assets	asset	NOUN
gujaf-72	124	80	divided	divide	VERB
gujaf-72	124	81	by	by	ADP
gujaf-72	124	82	the	the	DET
gujaf-72	124	83	total	total	ADJ
gujaf-72	124	84	assets	asset	NOUN
gujaf-72	124	85	hsu	hsu	PROPN
gujaf-72	124	86	and	and	CCONJ
gujaf-72	124	87	lin	lin	PROPN
gujaf-72	124	88	(	(	PUNCT
gujaf-72	124	89	2016	2016	NUM
gujaf-72	124	90	)	)	PUNCT
gujaf-72	124	91	level	level	NOUN
gujaf-72	124	92	two	two	NUM
gujaf-72	124	93	fair	fair	ADJ
gujaf-72	124	94	value	value	NOUN
gujaf-72	124	95	assets	asset	NOUN
gujaf-72	124	96	fva2	fva2	PROPN
gujaf-72	124	97	level	level	VERB
gujaf-72	124	98	two	two	NUM
gujaf-72	124	99	fair	fair	ADJ
gujaf-72	124	100	value	value	NOUN
gujaf-72	124	101	assets	asset	NOUN
gujaf-72	124	102	divided	divide	VERB
gujaf-72	124	103	by	by	ADP
gujaf-72	124	104	the	the	DET
gujaf-72	124	105	total	total	ADJ
gujaf-72	124	106	assets	asset	NOUN
gujaf-72	124	107	hsu	hsu	PROPN
gujaf-72	124	108	and	and	CCONJ
gujaf-72	124	109	lin	lin	PROPN
gujaf-72	124	110	(	(	PUNCT
gujaf-72	124	111	2016	2016	NUM
gujaf-72	124	112	)	)	PUNCT
gujaf-72	124	113	level	level	NOUN
gujaf-72	124	114	three	three	NUM
gujaf-72	124	115	fair	fair	ADJ
gujaf-72	124	116	value	value	NOUN
gujaf-72	124	117	assets	asset	NOUN
gujaf-72	124	118	fva3	fva3	NOUN
gujaf-72	124	119	level	level	VERB
gujaf-72	124	120	three	three	NUM
gujaf-72	124	121	fair	fair	ADJ
gujaf-72	124	122	value	value	NOUN
gujaf-72	124	123	assets	asset	NOUN
gujaf-72	124	124	divided	divide	VERB
gujaf-72	124	125	by	by	ADP
gujaf-72	124	126	the	the	DET
gujaf-72	124	127	total	total	ADJ
gujaf-72	124	128	assets	asset	NOUN
gujaf-72	124	129	hsu	hsu	PROPN
gujaf-72	124	130	and	and	CCONJ
gujaf-72	124	131	lin	lin	PROPN
gujaf-72	124	132	(	(	PUNCT
gujaf-72	124	133	2016	2016	NUM
gujaf-72	124	134	)	)	PUNCT
gujaf-72	124	135	firm	firm	ADJ
gujaf-72	124	136	size	size	NOUN
gujaf-72	124	137	fsize	fsize	NOUN
gujaf-72	124	138	log	log	NOUN
gujaf-72	124	139	of	of	ADP
gujaf-72	124	140	total	total	ADJ
gujaf-72	124	141	assets	asset	NOUN
gujaf-72	124	142	.	.	PUNCT
gujaf-72	125	1	financial	financial	ADJ
gujaf-72	125	2	leverage	leverage	NOUN
gujaf-72	125	3	flev	flev	NOUN
gujaf-72	125	4	measured	measure	VERB
gujaf-72	125	5	as	as	ADP
gujaf-72	125	6	the	the	DET
gujaf-72	125	7	ratio	ratio	NOUN
gujaf-72	125	8	of	of	ADP
gujaf-72	125	9	total	total	ADJ
gujaf-72	125	10	debts	debt	NOUN
gujaf-72	125	11	to	to	ADP
gujaf-72	125	12	total	total	ADJ
gujaf-72	125	13	assets	asset	NOUN
gujaf-72	125	14	4	4	NUM
gujaf-72	125	15	.	.	NOUN
gujaf-72	125	16	results	result	NOUN
gujaf-72	125	17	and	and	CCONJ
gujaf-72	125	18	discussions	discussion	NOUN
gujaf-72	125	19	4.1	4.1	NUM
gujaf-72	125	20	statistical	statistical	ADJ
gujaf-72	125	21	criterion	criterion	NOUN
gujaf-72	125	22	the	the	DET
gujaf-72	125	23	results	result	NOUN
gujaf-72	125	24	in	in	ADP
gujaf-72	125	25	table	table	NOUN
gujaf-72	125	26	1	1	NUM
gujaf-72	125	27	provide	provide	VERB
gujaf-72	125	28	descriptive	descriptive	ADJ
gujaf-72	125	29	statistics	statistic	NOUN
gujaf-72	125	30	of	of	ADP
gujaf-72	125	31	variables	variable	NOUN
gujaf-72	125	32	,	,	PUNCT
gujaf-72	125	33	where	where	SCONJ
gujaf-72	125	34	the	the	DET
gujaf-72	125	35	minimum	minimum	NOUN
gujaf-72	125	36	,	,	PUNCT
gujaf-72	125	37	maximum	maximum	ADJ
gujaf-72	125	38	mean	mean	NOUN
gujaf-72	125	39	and	and	CCONJ
gujaf-72	125	40	standard	standard	ADJ
gujaf-72	125	41	deviations	deviation	NOUN
gujaf-72	125	42	of	of	ADP
gujaf-72	125	43	the	the	DET
gujaf-72	125	44	data	datum	NOUN
gujaf-72	125	45	are	be	AUX
gujaf-72	125	46	fully	fully	ADV
gujaf-72	125	47	presented	present	VERB
gujaf-72	125	48	.	.	PUNCT
gujaf-72	126	1	table	table	NOUN
gujaf-72	126	2	1	1	NUM
gujaf-72	126	3	:	:	PUNCT
gujaf-72	126	4	summary	summary	NOUN
gujaf-72	126	5	of	of	ADP
gujaf-72	126	6	descriptive	descriptive	ADJ
gujaf-72	126	7	statistics	statistic	NOUN
gujaf-72	126	8	variables	variable	VERB
gujaf-72	126	9	observations	observation	NOUN
gujaf-72	126	10	mean	mean	VERB
gujaf-72	126	11	std	std	X
gujaf-72	126	12	dev	dev	PROPN
gujaf-72	126	13	min	min	PROPN
gujaf-72	126	14	max	max	PROPN
gujaf-72	126	15	csa	csa	PROPN
gujaf-72	126	16	98	98	NUM
gujaf-72	126	17	0.02	0.02	NUM
gujaf-72	126	18	0.02	0.02	NUM
gujaf-72	126	19	0	0	NUM
gujaf-72	126	20	0.14	0.14	NUM
gujaf-72	126	21	fva1	fva1	PROPN
gujaf-72	126	22	98	98	NUM
gujaf-72	126	23	0.05	0.05	NUM
gujaf-72	126	24	0.09	0.09	NUM
gujaf-72	126	25	0	0	NUM
gujaf-72	126	26	0.61	0.61	NUM
gujaf-72	126	27	fva2	fva2	PROPN
gujaf-72	126	28	98	98	NUM
gujaf-72	126	29	0.01	0.01	NUM
gujaf-72	126	30	0.01	0.01	NUM
gujaf-72	126	31	0	0	NUM
gujaf-72	126	32	0.05	0.05	NUM
gujaf-72	126	33	fva3	fva3	NOUN
gujaf-72	126	34	98	98	NUM
gujaf-72	126	35	0.01	0.01	NUM
gujaf-72	126	36	0.03	0.03	NUM
gujaf-72	126	37	0	0	NUM
gujaf-72	126	38	0.19	0.19	NUM
gujaf-72	126	39	fsize	fsize	NOUN
gujaf-72	126	40	98	98	NUM
gujaf-72	126	41	8.36	8.36	NUM
gujaf-72	126	42	1.17	1.17	NUM
gujaf-72	126	43	5.95	5.95	NUM
gujaf-72	126	44	9.77	9.77	NUM
gujaf-72	126	45	flev	flev	NOUN
gujaf-72	126	46	98	98	NUM
gujaf-72	126	47	86.06	86.06	NUM
gujaf-72	126	48	4.29	4.29	NUM
gujaf-72	126	49	71.72	71.72	NUM
gujaf-72	126	50	93.65	93.65	NUM
gujaf-72	126	51	source	source	NOUN
gujaf-72	126	52	:	:	PUNCT
gujaf-72	126	53	stata	stata	NOUN
gujaf-72	126	54	output	output	NOUN
gujaf-72	126	55	,	,	PUNCT
gujaf-72	126	56	2021	2021	NUM
gujaf-72	126	57	the	the	DET
gujaf-72	126	58	results	result	NOUN
gujaf-72	126	59	in	in	ADP
gujaf-72	126	60	table	table	NOUN
gujaf-72	126	61	1	1	NUM
gujaf-72	126	62	above	above	ADV
gujaf-72	126	63	provide	provide	VERB
gujaf-72	126	64	some	some	DET
gujaf-72	126	65	insight	insight	NOUN
gujaf-72	126	66	into	into	ADP
gujaf-72	126	67	the	the	DET
gujaf-72	126	68	nature	nature	NOUN
gujaf-72	126	69	of	of	ADP
gujaf-72	126	70	quoted	quote	VERB
gujaf-72	126	71	deposit	deposit	NOUN
gujaf-72	126	72	money	money	NOUN
gujaf-72	126	73	banks	bank	NOUN
gujaf-72	126	74	that	that	PRON
gujaf-72	126	75	reported	report	VERB
gujaf-72	126	76	their	their	PRON
gujaf-72	126	77	financial	financial	NOUN
gujaf-72	126	78	in	in	ADP
gujaf-72	126	79	line	line	NOUN
gujaf-72	126	80	with	with	ADP
gujaf-72	126	81	ifrs	ifrs	PROPN
gujaf-72	126	82	13	13	NUM
gujaf-72	126	83	financial	financial	ADJ
gujaf-72	126	84	instrument	instrument	NOUN
gujaf-72	126	85	measurement	measurement	NOUN
gujaf-72	126	86	hierarchy	hierarchy	NOUN
gujaf-72	126	87	for	for	ADP
gujaf-72	126	88	the	the	DET
gujaf-72	126	89	period	period	NOUN
gujaf-72	126	90	2012	2012	NUM
gujaf-72	126	91	to	to	ADP
gujaf-72	126	92	2018	2018	NUM
gujaf-72	126	93	.	.	PUNCT
gujaf-72	127	1	it	it	PRON
gujaf-72	127	2	shows	show	VERB
gujaf-72	127	3	the	the	DET
gujaf-72	127	4	mean	mean	ADJ
gujaf-72	127	5	(	(	PUNCT
gujaf-72	127	6	average	average	ADJ
gujaf-72	127	7	)	)	PUNCT
gujaf-72	127	8	,	,	PUNCT
gujaf-72	127	9	standard	standard	ADJ
gujaf-72	127	10	deviation	deviation	NOUN
gujaf-72	127	11	(	(	PUNCT
gujaf-72	127	12	degree	degree	NOUN
gujaf-72	127	13	of	of	ADP
gujaf-72	127	14	dispersion	dispersion	NOUN
gujaf-72	127	15	)	)	PUNCT
gujaf-72	127	16	,	,	PUNCT
gujaf-72	127	17	the	the	DET
gujaf-72	127	18	maximum	maximum	ADJ
gujaf-72	127	19	and	and	CCONJ
gujaf-72	127	20	minimum	minimum	NOUN
gujaf-72	127	21	for	for	ADP
gujaf-72	127	22	each	each	PRON
gujaf-72	127	23	of	of	ADP
gujaf-72	127	24	the	the	DET
gujaf-72	127	25	variables	variable	NOUN
gujaf-72	127	26	.	.	PUNCT
gujaf-72	128	1	it	it	PRON
gujaf-72	128	2	reveals	reveal	VERB
gujaf-72	128	3	average	average	ADJ
gujaf-72	128	4	cosmetic	cosmetic	ADJ
gujaf-72	128	5	accounting	accounting	NOUN
gujaf-72	129	1	i	i	PRON
gujaf-72	129	2	t	t	VERB
gujaf-72	129	3			PROPN
gujaf-72	129	4	gusau	gusau	ADJ
gujaf-72	129	5	journal	journal	NOUN
gujaf-72	129	6	of	of	ADP
gujaf-72	129	7	accounting	accounting	NOUN
gujaf-72	129	8	and	and	CCONJ
gujaf-72	129	9	finance	finance	NOUN
gujaf-72	129	10	,	,	PUNCT
gujaf-72	129	11	vol	vol	NOUN
gujaf-72	129	12	.	.	PROPN
gujaf-72	130	1	2	2	NUM
gujaf-72	130	2	,	,	PUNCT
gujaf-72	130	3	issue	issue	NOUN
gujaf-72	130	4	3	3	NUM
gujaf-72	130	5	,	,	PUNCT
gujaf-72	130	6	april	april	PROPN
gujaf-72	130	7	,	,	PUNCT
gujaf-72	130	8	2021	2021	NUM
gujaf-72	130	9	9	9	NUM
gujaf-72	130	10	practice	practice	NOUN
gujaf-72	130	11	(	(	PUNCT
gujaf-72	130	12	csa	csa	PROPN
gujaf-72	130	13	)	)	PUNCT
gujaf-72	130	14	of	of	ADP
gujaf-72	130	15	2	2	NUM
gujaf-72	130	16	%	%	NOUN
gujaf-72	130	17	of	of	ADP
gujaf-72	130	18	total	total	ADJ
gujaf-72	130	19	lagged	lag	VERB
gujaf-72	130	20	asset	asset	NOUN
gujaf-72	130	21	of	of	ADP
gujaf-72	130	22	the	the	DET
gujaf-72	130	23	sample	sample	NOUN
gujaf-72	130	24	banks	bank	NOUN
gujaf-72	130	25	with	with	ADP
gujaf-72	130	26	a	a	DET
gujaf-72	130	27	standard	standard	ADJ
gujaf-72	130	28	deviation	deviation	NOUN
gujaf-72	130	29	of	of	ADP
gujaf-72	130	30	0.02	0.02	NUM
gujaf-72	130	31	.	.	PUNCT
gujaf-72	131	1	the	the	DET
gujaf-72	131	2	minimum	minimum	NOUN
gujaf-72	131	3	is	be	AUX
gujaf-72	131	4	0	0	NUM
gujaf-72	131	5	while	while	SCONJ
gujaf-72	131	6	the	the	DET
gujaf-72	131	7	maximum	maximum	NOUN
gujaf-72	131	8	is	be	AUX
gujaf-72	131	9	0.143	0.143	NUM
gujaf-72	131	10	.	.	PUNCT
gujaf-72	132	1	average	average	ADJ
gujaf-72	132	2	fva1	fva1	PROPN
gujaf-72	132	3	is	be	AUX
gujaf-72	132	4	approximately	approximately	ADV
gujaf-72	132	5	5	5	NUM
gujaf-72	132	6	%	%	NOUN
gujaf-72	132	7	,	,	PUNCT
gujaf-72	132	8	the	the	DET
gujaf-72	132	9	standard	standard	ADJ
gujaf-72	132	10	deviation	deviation	NOUN
gujaf-72	132	11	is	be	AUX
gujaf-72	132	12	0.09	0.09	NUM
gujaf-72	132	13	and	and	CCONJ
gujaf-72	132	14	range	range	VERB
gujaf-72	132	15	between	between	ADP
gujaf-72	132	16	0.0	0.0	NUM
gujaf-72	132	17	and	and	CCONJ
gujaf-72	132	18	61	61	NUM
gujaf-72	132	19	%	%	NOUN
gujaf-72	132	20	.	.	PUNCT
gujaf-72	133	1	fva2	fva2	PROPN
gujaf-72	133	2	has	have	VERB
gujaf-72	133	3	a	a	DET
gujaf-72	133	4	mean	mean	NOUN
gujaf-72	133	5	of	of	ADP
gujaf-72	133	6	0.6	0.6	NUM
gujaf-72	133	7	%	%	NOUN
gujaf-72	133	8	and	and	CCONJ
gujaf-72	133	9	the	the	DET
gujaf-72	133	10	standard	standard	ADJ
gujaf-72	133	11	deviation	deviation	NOUN
gujaf-72	133	12	is	be	AUX
gujaf-72	133	13	0.01	0.01	NUM
gujaf-72	133	14	and	and	CCONJ
gujaf-72	133	15	the	the	DET
gujaf-72	133	16	minimum	minimum	NOUN
gujaf-72	133	17	and	and	CCONJ
gujaf-72	133	18	maximum	maximum	NOUN
gujaf-72	133	19	are	be	AUX
gujaf-72	133	20	0.0	0.0	NUM
gujaf-72	133	21	%	%	NOUN
gujaf-72	133	22	and	and	CCONJ
gujaf-72	133	23	5	5	NUM
gujaf-72	133	24	percent	percent	NOUN
gujaf-72	133	25	respectively	respectively	ADV
gujaf-72	133	26	.	.	PUNCT
gujaf-72	134	1	the	the	DET
gujaf-72	134	2	mean	mean	ADJ
gujaf-72	134	3	value	value	NOUN
gujaf-72	134	4	of	of	ADP
gujaf-72	134	5	fva3	fva3	PROPN
gujaf-72	134	6	is	be	AUX
gujaf-72	134	7	about	about	ADV
gujaf-72	134	8	0.1	0.1	NUM
gujaf-72	134	9	%	%	NOUN
gujaf-72	134	10	.	.	PUNCT
gujaf-72	135	1	this	this	PRON
gujaf-72	135	2	means	mean	VERB
gujaf-72	135	3	that	that	SCONJ
gujaf-72	135	4	very	very	ADV
gujaf-72	135	5	low	low	ADJ
gujaf-72	135	6	proportion	proportion	NOUN
gujaf-72	135	7	of	of	ADP
gujaf-72	135	8	bank	bank	NOUN
gujaf-72	135	9	’s	’s	PART
gujaf-72	135	10	financial	financial	ADJ
gujaf-72	135	11	assets	asset	NOUN
gujaf-72	135	12	is	be	AUX
gujaf-72	135	13	classified	classify	VERB
gujaf-72	135	14	under	under	ADP
gujaf-72	135	15	level	level	NOUN
gujaf-72	135	16	three	three	NUM
gujaf-72	135	17	fair	fair	ADJ
gujaf-72	135	18	value	value	NOUN
gujaf-72	135	19	measurement	measurement	NOUN
gujaf-72	135	20	.	.	PUNCT
gujaf-72	136	1	the	the	DET
gujaf-72	136	2	minimum	minimum	NOUN
gujaf-72	136	3	is	be	AUX
gujaf-72	136	4	0.0	0.0	NUM
gujaf-72	136	5	%	%	NOUN
gujaf-72	136	6	while	while	SCONJ
gujaf-72	136	7	the	the	DET
gujaf-72	136	8	maximum	maximum	NOUN
gujaf-72	136	9	is	be	AUX
gujaf-72	136	10	20	20	NUM
gujaf-72	136	11	%	%	NOUN
gujaf-72	136	12	.	.	PUNCT
gujaf-72	137	1	furthermore	furthermore	ADV
gujaf-72	137	2	,	,	PUNCT
gujaf-72	137	3	fsize	fsize	NOUN
gujaf-72	137	4	has	have	VERB
gujaf-72	137	5	an	an	DET
gujaf-72	137	6	average	average	NOUN
gujaf-72	137	7	of	of	ADP
gujaf-72	137	8	8.4	8.4	NUM
gujaf-72	137	9	revealing	reveal	VERB
gujaf-72	137	10	that	that	SCONJ
gujaf-72	137	11	nigerian	nigerian	ADJ
gujaf-72	137	12	banks	bank	NOUN
gujaf-72	137	13	are	be	AUX
gujaf-72	137	14	large	large	ADJ
gujaf-72	137	15	in	in	ADP
gujaf-72	137	16	terms	term	NOUN
gujaf-72	137	17	of	of	ADP
gujaf-72	137	18	capital	capital	NOUN
gujaf-72	137	19	base	base	NOUN
gujaf-72	137	20	.	.	PUNCT
gujaf-72	138	1	the	the	DET
gujaf-72	138	2	minimum	minimum	NOUN
gujaf-72	138	3	is	be	AUX
gujaf-72	138	4	5.95	5.95	NUM
gujaf-72	138	5	while	while	SCONJ
gujaf-72	138	6	the	the	DET
gujaf-72	138	7	maximum	maximum	NOUN
gujaf-72	138	8	is	be	AUX
gujaf-72	138	9	9.77	9.77	NUM
gujaf-72	138	10	.	.	PUNCT
gujaf-72	139	1	it	it	PRON
gujaf-72	139	2	can	can	AUX
gujaf-72	139	3	be	be	AUX
gujaf-72	139	4	seen	see	VERB
gujaf-72	139	5	that	that	SCONJ
gujaf-72	139	6	the	the	DET
gujaf-72	139	7	averages	average	NOUN
gujaf-72	139	8	of	of	ADP
gujaf-72	139	9	the	the	DET
gujaf-72	139	10	variables	variable	NOUN
gujaf-72	139	11	do	do	AUX
gujaf-72	139	12	not	not	PART
gujaf-72	139	13	differ	differ	VERB
gujaf-72	139	14	substantially	substantially	ADV
gujaf-72	139	15	from	from	ADP
gujaf-72	139	16	their	their	PRON
gujaf-72	139	17	respective	respective	ADJ
gujaf-72	139	18	standard	standard	ADJ
gujaf-72	139	19	deviations	deviation	NOUN
gujaf-72	139	20	which	which	PRON
gujaf-72	139	21	means	mean	VERB
gujaf-72	139	22	that	that	SCONJ
gujaf-72	139	23	the	the	DET
gujaf-72	139	24	data	datum	NOUN
gujaf-72	139	25	are	be	AUX
gujaf-72	139	26	not	not	PART
gujaf-72	139	27	skewed	skewed	ADJ
gujaf-72	139	28	and	and	CCONJ
gujaf-72	139	29	are	be	AUX
gujaf-72	139	30	fit	fit	ADJ
gujaf-72	139	31	to	to	PART
gujaf-72	139	32	produce	produce	VERB
gujaf-72	139	33	a	a	DET
gujaf-72	139	34	reliable	reliable	ADJ
gujaf-72	139	35	result	result	NOUN
gujaf-72	139	36	.	.	PUNCT
gujaf-72	140	1	table	table	NOUN
gujaf-72	140	2	2	2	NUM
gujaf-72	140	3	:	:	PUNCT
gujaf-72	140	4	correlation	correlation	NOUN
gujaf-72	140	5	matrix	matrix	NOUN
gujaf-72	140	6	variables	variable	NOUN
gujaf-72	140	7	csa	csa	PROPN
gujaf-72	140	8	fva1	fva1	PROPN
gujaf-72	140	9	fva2	fva2	PROPN
gujaf-72	140	10	fva3	fva3	PROPN
gujaf-72	140	11	fsize	fsize	VERB
gujaf-72	140	12	flev	flev	PROPN
gujaf-72	140	13	csa	csa	PROPN
gujaf-72	140	14	1	1	NUM
gujaf-72	140	15	fva1	fva1	PROPN
gujaf-72	140	16	-0.167	-0.167	PROPN
gujaf-72	140	17	*	*	PROPN
gujaf-72	140	18	1	1	NUM
gujaf-72	140	19	fva2	fva2	PROPN
gujaf-72	140	20	-0.088	-0.088	ADP
gujaf-72	140	21	0.002	0.002	NUM
gujaf-72	140	22	1	1	NUM
gujaf-72	140	23	fva3	fva3	NOUN
gujaf-72	140	24	0.127	0.127	NUM
gujaf-72	140	25	0.113	0.113	NUM
gujaf-72	140	26	0.067	0.067	NUM
gujaf-72	140	27	fsize	fsize	NOUN
gujaf-72	140	28	-0.123	-0.123	SYM
gujaf-72	140	29	-0.097	-0.097	X
gujaf-72	140	30	-0.416	-0.416	NOUN
gujaf-72	140	31	*	*	PUNCT
gujaf-72	140	32	*	*	PUNCT
gujaf-72	140	33	*	*	NOUN
gujaf-72	140	34	0.133	0.133	NUM
gujaf-72	140	35	1	1	NUM
gujaf-72	140	36	flev	flev	NOUN
gujaf-72	140	37	0.065	0.065	NUM
gujaf-72	140	38	0.014	0.014	NUM
gujaf-72	140	39	0.033	0.033	NUM
gujaf-72	140	40	*	*	PUNCT
gujaf-72	140	41	*	*	NOUN
gujaf-72	140	42	0.054	0.054	NUM
gujaf-72	140	43	-0.287	-0.287	NUM
gujaf-72	140	44	1	1	NUM
gujaf-72	140	45	*	*	PUNCT
gujaf-72	140	46	*	*	PUNCT
gujaf-72	140	47	*	*	PUNCT
gujaf-72	140	48	correlation	correlation	NOUN
gujaf-72	140	49	is	be	AUX
gujaf-72	140	50	significant	significant	ADJ
gujaf-72	140	51	at	at	ADP
gujaf-72	140	52	the	the	DET
gujaf-72	140	53	0.01	0.01	NUM
gujaf-72	140	54	level	level	NOUN
gujaf-72	140	55	(	(	PUNCT
gujaf-72	140	56	2	2	NUM
gujaf-72	140	57	-	-	PUNCT
gujaf-72	140	58	tailed	tailed	ADJ
gujaf-72	140	59	)	)	PUNCT
gujaf-72	140	60	*	*	PUNCT
gujaf-72	141	1	*	*	PUNCT
gujaf-72	141	2	correlation	correlation	NOUN
gujaf-72	141	3	is	be	AUX
gujaf-72	141	4	significant	significant	ADJ
gujaf-72	141	5	at	at	ADP
gujaf-72	141	6	the	the	DET
gujaf-72	141	7	0.05	0.05	NUM
gujaf-72	141	8	level	level	NOUN
gujaf-72	141	9	(	(	PUNCT
gujaf-72	141	10	2	2	NUM
gujaf-72	141	11	-	-	PUNCT
gujaf-72	141	12	tailed	tailed	ADJ
gujaf-72	141	13	)	)	PUNCT
gujaf-72	141	14	source	source	NOUN
gujaf-72	141	15	:	:	PUNCT
gujaf-72	141	16	source	source	NOUN
gujaf-72	141	17	:	:	PUNCT
gujaf-72	141	18	stata	stata	NOUN
gujaf-72	141	19	output	output	NOUN
gujaf-72	141	20	,	,	PUNCT
gujaf-72	141	21	2021	2021	NUM
gujaf-72	141	22	correlation	correlation	NOUN
gujaf-72	141	23	matrix	matrix	NOUN
gujaf-72	141	24	shows	show	VERB
gujaf-72	141	25	the	the	DET
gujaf-72	141	26	relationship	relationship	NOUN
gujaf-72	141	27	between	between	ADP
gujaf-72	141	28	explanatory	explanatory	ADJ
gujaf-72	141	29	variables	variable	NOUN
gujaf-72	141	30	and	and	CCONJ
gujaf-72	141	31	explained	explain	VERB
gujaf-72	141	32	variable	variable	NOUN
gujaf-72	141	33	and	and	CCONJ
gujaf-72	141	34	also	also	ADV
gujaf-72	141	35	the	the	DET
gujaf-72	141	36	relationship	relationship	NOUN
gujaf-72	141	37	among	among	ADP
gujaf-72	141	38	the	the	DET
gujaf-72	141	39	individual	individual	ADJ
gujaf-72	141	40	variables	variable	NOUN
gujaf-72	141	41	themselves	themselves	PRON
gujaf-72	141	42	.	.	PUNCT
gujaf-72	142	1	the	the	DET
gujaf-72	142	2	results	result	NOUN
gujaf-72	142	3	from	from	ADP
gujaf-72	142	4	pearson	pearson	NOUN
gujaf-72	142	5	correlation	correlation	NOUN
gujaf-72	142	6	indicates	indicate	VERB
gujaf-72	142	7	a	a	DET
gujaf-72	142	8	negative	negative	ADJ
gujaf-72	142	9	and	and	CCONJ
gujaf-72	142	10	significant	significant	ADJ
gujaf-72	142	11	association	association	NOUN
gujaf-72	142	12	between	between	ADP
gujaf-72	142	13	csa	csa	PROPN
gujaf-72	142	14	and	and	CCONJ
gujaf-72	142	15	fva1	fva1	PROPN
gujaf-72	142	16	and	and	CCONJ
gujaf-72	142	17	negative	negative	ADJ
gujaf-72	142	18	and	and	CCONJ
gujaf-72	142	19	insignificant	insignificant	ADJ
gujaf-72	142	20	association	association	NOUN
gujaf-72	142	21	between	between	ADP
gujaf-72	142	22	csa	csa	PROPN
gujaf-72	142	23	and	and	CCONJ
gujaf-72	142	24	fva2	fva2	PROPN
gujaf-72	142	25	.	.	PUNCT
gujaf-72	143	1	the	the	DET
gujaf-72	143	2	result	result	NOUN
gujaf-72	143	3	also	also	ADV
gujaf-72	143	4	indicates	indicate	VERB
gujaf-72	143	5	a	a	DET
gujaf-72	143	6	positive	positive	ADJ
gujaf-72	143	7	and	and	CCONJ
gujaf-72	143	8	insignificant	insignificant	ADJ
gujaf-72	143	9	association	association	NOUN
gujaf-72	143	10	between	between	ADP
gujaf-72	143	11	csa	csa	PROPN
gujaf-72	143	12	and	and	CCONJ
gujaf-72	143	13	fva3	fva3	PROPN
gujaf-72	143	14	.	.	PUNCT
gujaf-72	144	1	amongst	amongst	ADP
gujaf-72	144	2	the	the	DET
gujaf-72	144	3	independent	independent	ADJ
gujaf-72	144	4	variables	variable	NOUN
gujaf-72	144	5	,	,	PUNCT
gujaf-72	144	6	the	the	DET
gujaf-72	144	7	relationship	relationship	NOUN
gujaf-72	144	8	was	be	AUX
gujaf-72	144	9	a	a	DET
gujaf-72	144	10	very	very	ADV
gujaf-72	144	11	weak	weak	ADJ
gujaf-72	144	12	one	one	NOUN
gujaf-72	144	13	as	as	SCONJ
gujaf-72	144	14	expected	expect	VERB
gujaf-72	144	15	which	which	PRON
gujaf-72	144	16	may	may	AUX
gujaf-72	144	17	not	not	PART
gujaf-72	144	18	pose	pose	VERB
gujaf-72	144	19	any	any	DET
gujaf-72	144	20	multicollinearity	multicollinearity	NOUN
gujaf-72	144	21	problem	problem	NOUN
gujaf-72	144	22	.	.	PUNCT
gujaf-72	145	1	gujarati	gujarati	PROPN
gujaf-72	145	2	(	(	PUNCT
gujaf-72	145	3	2004	2004	NUM
gujaf-72	145	4	)	)	PUNCT
gujaf-72	145	5	opines	opine	VERB
gujaf-72	145	6	that	that	SCONJ
gujaf-72	145	7	correlation	correlation	NOUN
gujaf-72	145	8	above	above	ADP
gujaf-72	145	9	0.8	0.8	NUM
gujaf-72	145	10	between	between	ADP
gujaf-72	145	11	variables	variable	NOUN
gujaf-72	145	12	is	be	AUX
gujaf-72	145	13	a	a	DET
gujaf-72	145	14	concern	concern	NOUN
gujaf-72	145	15	as	as	SCONJ
gujaf-72	145	16	it	it	PRON
gujaf-72	145	17	indicates	indicate	VERB
gujaf-72	145	18	excessive	excessive	ADJ
gujaf-72	145	19	correlation	correlation	NOUN
gujaf-72	145	20	.	.	PUNCT
gujaf-72	146	1	the	the	DET
gujaf-72	146	2	tolerance	tolerance	NOUN
gujaf-72	146	3	values	value	NOUN
gujaf-72	146	4	and	and	CCONJ
gujaf-72	146	5	the	the	DET
gujaf-72	146	6	variance	variance	NOUN
gujaf-72	146	7	inflation	inflation	NOUN
gujaf-72	146	8	factor	factor	NOUN
gujaf-72	146	9	are	be	AUX
gujaf-72	146	10	an	an	DET
gujaf-72	146	11	important	important	ADJ
gujaf-72	146	12	measure	measure	NOUN
gujaf-72	146	13	of	of	ADP
gujaf-72	146	14	multicolinearity	multicolinearity	NOUN
gujaf-72	146	15	between	between	ADP
gujaf-72	146	16	the	the	DET
gujaf-72	146	17	independent	independent	ADJ
gujaf-72	146	18	variables	variable	NOUN
gujaf-72	146	19	in	in	ADP
gujaf-72	146	20	a	a	DET
gujaf-72	146	21	study	study	NOUN
gujaf-72	146	22	.	.	PUNCT
gujaf-72	147	1	the	the	DET
gujaf-72	147	2	results	result	NOUN
gujaf-72	147	3	indicate	indicate	VERB
gujaf-72	147	4	that	that	DET
gujaf-72	147	5	variance	variance	NOUN
gujaf-72	147	6	inflation	inflation	NOUN
gujaf-72	147	7	factor	factor	NOUN
gujaf-72	147	8	were	be	AUX
gujaf-72	147	9	consistently	consistently	ADV
gujaf-72	147	10	smaller	small	ADJ
gujaf-72	147	11	than	than	ADP
gujaf-72	147	12	10	10	NUM
gujaf-72	147	13	indicating	indicate	VERB
gujaf-72	147	14	absence	absence	NOUN
gujaf-72	147	15	of	of	ADP
gujaf-72	147	16	multicolinearity	multicolinearity	NOUN
gujaf-72	147	17	problem	problem	NOUN
gujaf-72	147	18	.	.	PUNCT
gujaf-72	148	1	this	this	PRON
gujaf-72	148	2	shows	show	VERB
gujaf-72	148	3	the	the	DET
gujaf-72	148	4	suitability	suitability	NOUN
gujaf-72	148	5	of	of	ADP
gujaf-72	148	6	the	the	DET
gujaf-72	148	7	study	study	NOUN
gujaf-72	148	8	model	model	NOUN
gujaf-72	148	9	with	with	ADP
gujaf-72	148	10	all	all	DET
gujaf-72	148	11	the	the	DET
gujaf-72	148	12	explanatory	explanatory	ADJ
gujaf-72	148	13	variables	variable	NOUN
gujaf-72	148	14	used	use	VERB
gujaf-72	148	15	in	in	ADP
gujaf-72	148	16	the	the	DET
gujaf-72	148	17	study	study	NOUN
gujaf-72	148	18	.	.	PUNCT
gujaf-72	149	1	further	far	ADV
gujaf-72	149	2	,	,	PUNCT
gujaf-72	149	3	the	the	DET
gujaf-72	149	4	tolerance	tolerance	NOUN
gujaf-72	149	5	values	value	NOUN
gujaf-72	149	6	were	be	AUX
gujaf-72	149	7	consistently	consistently	ADV
gujaf-72	149	8	smaller	small	ADJ
gujaf-72	149	9	than	than	ADP
gujaf-72	149	10	1.00	1.00	NUM
gujaf-72	149	11	,	,	PUNCT
gujaf-72	149	12	therefore	therefore	ADV
gujaf-72	149	13	,	,	PUNCT
gujaf-72	149	14	substantiating	substantiate	VERB
gujaf-72	149	15	the	the	DET
gujaf-72	149	16	fact	fact	NOUN
gujaf-72	149	17	that	that	SCONJ
gujaf-72	149	18	there	there	PRON
gujaf-72	149	19	is	be	VERB
gujaf-72	149	20	complete	complete	ADJ
gujaf-72	149	21	absence	absence	NOUN
gujaf-72	149	22	of	of	ADP
gujaf-72	149	23	multiconearity	multiconearity	NOUN
gujaf-72	149	24	between	between	ADP
gujaf-72	149	25	the	the	DET
gujaf-72	149	26	explained	explain	VERB
gujaf-72	149	27	and	and	CCONJ
gujaf-72	149	28	the	the	DET
gujaf-72	149	29	explanatory	explanatory	ADJ
gujaf-72	149	30	variables	variable	NOUN
gujaf-72	149	31	.	.	PUNCT
gujaf-72	150	1	see	see	VERB
gujaf-72	150	2	appendices	appendix	NOUN
gujaf-72	150	3	for	for	ADP
gujaf-72	150	4	stata	stata	NOUN
gujaf-72	150	5	output	output	NOUN
gujaf-72	150	6	.	.	PUNCT
gujaf-72	151	1	table	table	NOUN
gujaf-72	151	2	3	3	NUM
gujaf-72	151	3	:	:	PUNCT
gujaf-72	151	4	regression	regression	NOUN
gujaf-72	151	5	result	result	NOUN
gujaf-72	151	6	variables	variable	NOUN
gujaf-72	151	7	coefficient	coefficient	VERB
gujaf-72	151	8	std	std	NOUN
gujaf-72	151	9	error	error	NOUN
gujaf-72	151	10	t	t	NOUN
gujaf-72	151	11	-	-	PUNCT
gujaf-72	151	12	value	value	NOUN
gujaf-72	151	13	p	p	NOUN
gujaf-72	151	14	-	-	PUNCT
gujaf-72	151	15	value	value	NOUN
gujaf-72	151	16	fva1	fva1	NOUN
gujaf-72	151	17	-0.0571	-0.0571	PUNCT
gujaf-72	152	1	0.0547	0.0547	NUM
gujaf-72	152	2	-3.69	-3.69	NOUN
gujaf-72	152	3	0.000	0.000	NUM
gujaf-72	152	4	fva2	fva2	PROPN
gujaf-72	152	5	-0.5051	-0.5051	VERB
gujaf-72	152	6	0.1979	0.1979	NUM
gujaf-72	152	7	-2.55	-2.55	NOUN
gujaf-72	152	8	0.012	0.012	NUM
gujaf-72	152	9	fva3	fva3	NOUN
gujaf-72	152	10	0.1692	0.1692	NUM
gujaf-72	152	11	0.0534	0.0534	NUM
gujaf-72	152	12	3.17	3.17	NUM
gujaf-72	152	13	0.002	0.002	NUM
gujaf-72	152	14	fsize	fsize	NOUN
gujaf-72	152	15	-0.0056	-0.0056	PROPN
gujaf-72	152	16	0.0021	0.0021	NUM
gujaf-72	152	17	-2.64	-2.64	NUM
gujaf-72	152	18	0.010	0.010	NUM
gujaf-72	152	19	flev	flev	NOUN
gujaf-72	152	20	-0.0001	-0.0001	NOUN
gujaf-72	153	1	0.0007	0.0007	NUM
gujaf-72	153	2	-0.09	-0.09	NUM
gujaf-72	153	3	0.927	0.927	NUM
gujaf-72	153	4	gusau	gusau	ADJ
gujaf-72	153	5	journal	journal	NOUN
gujaf-72	153	6	of	of	ADP
gujaf-72	153	7	accounting	accounting	NOUN
gujaf-72	153	8	and	and	CCONJ
gujaf-72	153	9	finance	finance	NOUN
gujaf-72	153	10	,	,	PUNCT
gujaf-72	153	11	vol	vol	NOUN
gujaf-72	153	12	.	.	PROPN
gujaf-72	153	13	2	2	NUM
gujaf-72	153	14	,	,	PUNCT
gujaf-72	153	15	issue	issue	NOUN
gujaf-72	153	16	3	3	NUM
gujaf-72	153	17	,	,	PUNCT
gujaf-72	153	18	april	april	PROPN
gujaf-72	153	19	,	,	PUNCT
gujaf-72	153	20	2021	2021	NUM
gujaf-72	153	21	10	10	NUM
gujaf-72	153	22	constant	constant	ADJ
gujaf-72	153	23	0.0797	0.0797	NUM
gujaf-72	153	24	0.0669	0.0669	NUM
gujaf-72	153	25	0.24	0.24	NUM
gujaf-72	153	26	0.237	0.237	NUM
gujaf-72	153	27	r	r	NOUN
gujaf-72	153	28	2	2	NUM
gujaf-72	153	29	0.11	0.11	NUM
gujaf-72	153	30	f	f	NOUN
gujaf-72	153	31	-	-	PUNCT
gujaf-72	153	32	stat	stat	NOUN
gujaf-72	153	33	.	.	PUNCT
gujaf-72	154	1	5.73	5.73	NUM
gujaf-72	154	2	f	f	X
gujaf-72	154	3	-	-	PUNCT
gujaf-72	154	4	sig	sig	NOUN
gujaf-72	154	5	.	.	PUNCT
gujaf-72	155	1	0.000	0.000	NUM
gujaf-72	155	2	source	source	NOUN
gujaf-72	155	3	:	:	PUNCT
gujaf-72	155	4	source	source	NOUN
gujaf-72	155	5	:	:	PUNCT
gujaf-72	155	6	stata	stata	NOUN
gujaf-72	155	7	output	output	NOUN
gujaf-72	155	8	,	,	PUNCT
gujaf-72	155	9	2021	2021	NUM
gujaf-72	155	10	from	from	ADP
gujaf-72	155	11	the	the	DET
gujaf-72	155	12	result	result	NOUN
gujaf-72	155	13	in	in	ADP
gujaf-72	155	14	table	table	NOUN
gujaf-72	155	15	3	3	NUM
gujaf-72	155	16	,	,	PUNCT
gujaf-72	155	17	it	it	PRON
gujaf-72	155	18	can	can	AUX
gujaf-72	155	19	be	be	AUX
gujaf-72	155	20	observed	observe	VERB
gujaf-72	155	21	that	that	SCONJ
gujaf-72	155	22	the	the	DET
gujaf-72	155	23	r	r	NOUN
gujaf-72	155	24	-	-	PUNCT
gujaf-72	155	25	squared	square	VERB
gujaf-72	155	26	which	which	PRON
gujaf-72	155	27	is	be	AUX
gujaf-72	155	28	the	the	DET
gujaf-72	155	29	multiple	multiple	ADJ
gujaf-72	155	30	coefficient	coefficient	NOUN
gujaf-72	155	31	of	of	ADP
gujaf-72	155	32	determination	determination	NOUN
gujaf-72	155	33	is	be	AUX
gujaf-72	155	34	0.11	0.11	NUM
gujaf-72	155	35	.	.	PUNCT
gujaf-72	156	1	this	this	PRON
gujaf-72	156	2	implies	imply	VERB
gujaf-72	156	3	that	that	SCONJ
gujaf-72	156	4	about	about	ADV
gujaf-72	156	5	11	11	NUM
gujaf-72	156	6	%	%	NOUN
gujaf-72	156	7	of	of	ADP
gujaf-72	156	8	the	the	DET
gujaf-72	156	9	total	total	ADJ
gujaf-72	156	10	variation	variation	NOUN
gujaf-72	156	11	in	in	ADP
gujaf-72	156	12	csa	csa	PROPN
gujaf-72	156	13	of	of	ADP
gujaf-72	156	14	listed	list	VERB
gujaf-72	156	15	deposit	deposit	NOUN
gujaf-72	156	16	money	money	NOUN
gujaf-72	156	17	banks	bank	NOUN
gujaf-72	156	18	in	in	ADP
gujaf-72	156	19	nigeria	nigeria	PROPN
gujaf-72	156	20	is	be	AUX
gujaf-72	156	21	jointly	jointly	ADV
gujaf-72	156	22	explained	explain	VERB
gujaf-72	156	23	by	by	ADP
gujaf-72	156	24	all	all	DET
gujaf-72	156	25	the	the	DET
gujaf-72	156	26	explanatory	explanatory	ADJ
gujaf-72	156	27	variables	variable	NOUN
gujaf-72	156	28	included	include	VERB
gujaf-72	156	29	in	in	ADP
gujaf-72	156	30	the	the	DET
gujaf-72	156	31	model	model	NOUN
gujaf-72	156	32	of	of	ADP
gujaf-72	156	33	the	the	DET
gujaf-72	156	34	study	study	NOUN
gujaf-72	156	35	,	,	PUNCT
gujaf-72	156	36	while	while	SCONJ
gujaf-72	156	37	the	the	DET
gujaf-72	156	38	remaining	remain	VERB
gujaf-72	156	39	89	89	NUM
gujaf-72	156	40	%	%	NOUN
gujaf-72	156	41	was	be	AUX
gujaf-72	156	42	caused	cause	VERB
gujaf-72	156	43	by	by	ADP
gujaf-72	156	44	factors	factor	NOUN
gujaf-72	156	45	not	not	PART
gujaf-72	156	46	captured	capture	VERB
gujaf-72	156	47	in	in	ADP
gujaf-72	156	48	the	the	DET
gujaf-72	156	49	model	model	NOUN
gujaf-72	156	50	.	.	PUNCT
gujaf-72	157	1	the	the	DET
gujaf-72	157	2	f	f	NOUN
gujaf-72	157	3	-	-	PUNCT
gujaf-72	157	4	statistic	statistic	NOUN
gujaf-72	157	5	is	be	AUX
gujaf-72	157	6	5.73	5.73	NUM
gujaf-72	157	7	which	which	PRON
gujaf-72	157	8	is	be	AUX
gujaf-72	157	9	significance	significance	NOUN
gujaf-72	157	10	at	at	ADP
gujaf-72	157	11	one	one	NUM
gujaf-72	157	12	percent	percent	NOUN
gujaf-72	157	13	,	,	PUNCT
gujaf-72	157	14	shows	show	VERB
gujaf-72	157	15	that	that	SCONJ
gujaf-72	157	16	the	the	DET
gujaf-72	157	17	model	model	NOUN
gujaf-72	157	18	of	of	ADP
gujaf-72	157	19	the	the	DET
gujaf-72	157	20	study	study	NOUN
gujaf-72	157	21	is	be	AUX
gujaf-72	157	22	fit	fit	ADJ
gujaf-72	157	23	and	and	CCONJ
gujaf-72	157	24	all	all	DET
gujaf-72	157	25	the	the	DET
gujaf-72	157	26	explanatory	explanatory	ADJ
gujaf-72	157	27	variables	variable	NOUN
gujaf-72	157	28	were	be	AUX
gujaf-72	157	29	properly	properly	ADV
gujaf-72	157	30	selected	select	VERB
gujaf-72	157	31	,	,	PUNCT
gujaf-72	157	32	combined	combine	VERB
gujaf-72	157	33	and	and	CCONJ
gujaf-72	157	34	used	use	VERB
gujaf-72	157	35	.	.	PUNCT
gujaf-72	158	1	from	from	ADP
gujaf-72	158	2	the	the	DET
gujaf-72	158	3	results	result	NOUN
gujaf-72	158	4	,	,	PUNCT
gujaf-72	158	5	level	level	NOUN
gujaf-72	158	6	one	one	NUM
gujaf-72	158	7	fair	fair	ADJ
gujaf-72	158	8	value	value	NOUN
gujaf-72	158	9	measurement	measurement	NOUN
gujaf-72	158	10	was	be	AUX
gujaf-72	158	11	found	find	VERB
gujaf-72	158	12	to	to	PART
gujaf-72	158	13	be	be	AUX
gujaf-72	158	14	negatively	negatively	ADV
gujaf-72	158	15	and	and	CCONJ
gujaf-72	158	16	significantly	significantly	ADV
gujaf-72	158	17	influence	influence	VERB
gujaf-72	158	18	on	on	ADP
gujaf-72	158	19	cosmetic	cosmetic	ADJ
gujaf-72	158	20	accounting	accounting	NOUN
gujaf-72	158	21	practices	practice	NOUN
gujaf-72	158	22	in	in	ADP
gujaf-72	158	23	dmbs	dmb	NOUN
gujaf-72	158	24	with	with	ADP
gujaf-72	158	25	a	a	DET
gujaf-72	158	26	coefficient	coefficient	NOUN
gujaf-72	158	27	of	of	ADP
gujaf-72	158	28	-0.06	-0.06	NUM
gujaf-72	158	29	and	and	CCONJ
gujaf-72	158	30	t	t	PROPN
gujaf-72	158	31	-	-	PUNCT
gujaf-72	158	32	value	value	NOUN
gujaf-72	158	33	of	of	ADP
gujaf-72	158	34	3.69	3.69	NUM
gujaf-72	158	35	which	which	PRON
gujaf-72	158	36	is	be	AUX
gujaf-72	158	37	significant	significant	ADJ
gujaf-72	158	38	at	at	ADP
gujaf-72	158	39	1	1	NUM
gujaf-72	158	40	%	%	NOUN
gujaf-72	158	41	.	.	PUNCT
gujaf-72	159	1	this	this	PRON
gujaf-72	159	2	suggests	suggest	VERB
gujaf-72	159	3	that	that	SCONJ
gujaf-72	159	4	an	an	DET
gujaf-72	159	5	approximately	approximately	ADV
gujaf-72	159	6	1	1	NUM
gujaf-72	159	7	%	%	NOUN
gujaf-72	159	8	increases	increase	NOUN
gujaf-72	159	9	in	in	ADP
gujaf-72	159	10	level	level	NOUN
gujaf-72	159	11	one	one	NUM
gujaf-72	159	12	fair	fair	ADJ
gujaf-72	159	13	value	value	NOUN
gujaf-72	159	14	measurement	measurement	NOUN
gujaf-72	159	15	results	result	VERB
gujaf-72	159	16	in	in	ADP
gujaf-72	159	17	approximately	approximately	ADV
gujaf-72	159	18	7kobo	7kobo	NUM
gujaf-72	159	19	decreases	decrease	NOUN
gujaf-72	159	20	in	in	ADP
gujaf-72	159	21	cosmetic	cosmetic	ADJ
gujaf-72	159	22	accounting	accounting	NOUN
gujaf-72	159	23	practice	practice	NOUN
gujaf-72	159	24	.	.	PUNCT
gujaf-72	160	1	furthermore	furthermore	ADV
gujaf-72	160	2	,	,	PUNCT
gujaf-72	160	3	the	the	DET
gujaf-72	160	4	negative	negative	ADJ
gujaf-72	160	5	association	association	NOUN
gujaf-72	160	6	between	between	ADP
gujaf-72	160	7	cosmetic	cosmetic	ADJ
gujaf-72	160	8	accounting	accounting	NOUN
gujaf-72	160	9	and	and	CCONJ
gujaf-72	160	10	level	level	NOUN
gujaf-72	160	11	one	one	NUM
gujaf-72	160	12	fair	fair	ADJ
gujaf-72	160	13	value	value	NOUN
gujaf-72	160	14	measurement	measurement	NOUN
gujaf-72	160	15	implies	imply	VERB
gujaf-72	160	16	that	that	SCONJ
gujaf-72	160	17	as	as	SCONJ
gujaf-72	160	18	more	more	ADJ
gujaf-72	160	19	financial	financial	ADJ
gujaf-72	160	20	assets	asset	NOUN
gujaf-72	160	21	of	of	ADP
gujaf-72	160	22	banks	bank	NOUN
gujaf-72	160	23	are	be	AUX
gujaf-72	160	24	measured	measure	VERB
gujaf-72	160	25	at	at	ADP
gujaf-72	160	26	fair	fair	ADJ
gujaf-72	160	27	value	value	NOUN
gujaf-72	160	28	using	use	VERB
gujaf-72	160	29	the	the	DET
gujaf-72	160	30	observable	observable	ADJ
gujaf-72	160	31	market	market	NOUN
gujaf-72	160	32	input	input	NOUN
gujaf-72	160	33	the	the	PRON
gujaf-72	160	34	less	less	ADJ
gujaf-72	160	35	the	the	DET
gujaf-72	160	36	possibility	possibility	NOUN
gujaf-72	160	37	of	of	ADP
gujaf-72	160	38	earnings	earning	NOUN
gujaf-72	160	39	manipulation	manipulation	NOUN
gujaf-72	160	40	.	.	PUNCT
gujaf-72	161	1	the	the	DET
gujaf-72	161	2	result	result	NOUN
gujaf-72	161	3	is	be	AUX
gujaf-72	161	4	not	not	PART
gujaf-72	161	5	surprising	surprising	ADJ
gujaf-72	161	6	because	because	SCONJ
gujaf-72	161	7	level	level	NOUN
gujaf-72	161	8	one	one	NUM
gujaf-72	161	9	fair	fair	ADJ
gujaf-72	161	10	value	value	NOUN
gujaf-72	161	11	measurement	measurement	NOUN
gujaf-72	161	12	is	be	AUX
gujaf-72	161	13	adjudged	adjudge	VERB
gujaf-72	161	14	to	to	PART
gujaf-72	161	15	be	be	AUX
gujaf-72	161	16	more	more	ADV
gujaf-72	161	17	transparent	transparent	ADJ
gujaf-72	161	18	and	and	CCONJ
gujaf-72	161	19	based	base	VERB
gujaf-72	161	20	on	on	ADP
gujaf-72	161	21	the	the	DET
gujaf-72	161	22	observable	observable	ADJ
gujaf-72	161	23	market	market	NOUN
gujaf-72	161	24	information	information	NOUN
gujaf-72	161	25	;	;	PUNCT
gujaf-72	161	26	consequently	consequently	ADV
gujaf-72	161	27	the	the	DET
gujaf-72	161	28	tendency	tendency	NOUN
gujaf-72	161	29	of	of	ADP
gujaf-72	161	30	earnings	earning	NOUN
gujaf-72	161	31	manipulation	manipulation	NOUN
gujaf-72	161	32	through	through	ADP
gujaf-72	161	33	the	the	DET
gujaf-72	161	34	discretionary	discretionary	ADJ
gujaf-72	161	35	measurement	measurement	NOUN
gujaf-72	161	36	would	would	AUX
gujaf-72	161	37	be	be	AUX
gujaf-72	161	38	significantly	significantly	ADV
gujaf-72	161	39	reduced	reduce	VERB
gujaf-72	161	40	.	.	PUNCT
gujaf-72	162	1	this	this	DET
gujaf-72	162	2	finding	finding	NOUN
gujaf-72	162	3	provides	provide	VERB
gujaf-72	162	4	reasonable	reasonable	ADJ
gujaf-72	162	5	and	and	CCONJ
gujaf-72	162	6	documentary	documentary	ADJ
gujaf-72	162	7	evidence	evidence	NOUN
gujaf-72	162	8	to	to	PART
gujaf-72	162	9	reject	reject	VERB
gujaf-72	162	10	the	the	DET
gujaf-72	162	11	hypothesis	hypothesis	NOUN
gujaf-72	162	12	that	that	PRON
gujaf-72	162	13	level	level	VERB
gujaf-72	162	14	one	one	NUM
gujaf-72	162	15	fair	fair	ADJ
gujaf-72	162	16	value	value	NOUN
gujaf-72	162	17	measurement	measurement	NOUN
gujaf-72	162	18	does	do	AUX
gujaf-72	162	19	not	not	PART
gujaf-72	162	20	significantly	significantly	ADV
gujaf-72	162	21	affect	affect	VERB
gujaf-72	162	22	cosmetic	cosmetic	ADJ
gujaf-72	162	23	accounting	accounting	NOUN
gujaf-72	162	24	practices	practice	NOUN
gujaf-72	162	25	of	of	ADP
gujaf-72	162	26	quoted	quote	VERB
gujaf-72	162	27	dmbs	dmb	NOUN
gujaf-72	162	28	in	in	ADP
gujaf-72	162	29	nigeria	nigeria	PROPN
gujaf-72	162	30	.	.	PUNCT
gujaf-72	163	1	the	the	DET
gujaf-72	163	2	finding	finding	NOUN
gujaf-72	163	3	is	be	AUX
gujaf-72	163	4	consistent	consistent	ADJ
gujaf-72	163	5	with	with	ADP
gujaf-72	163	6	prior	prior	ADJ
gujaf-72	163	7	literature	literature	NOUN
gujaf-72	163	8	on	on	ADP
gujaf-72	163	9	fair	fair	ADJ
gujaf-72	163	10	value	value	NOUN
gujaf-72	163	11	measurement	measurement	NOUN
gujaf-72	163	12	such	such	ADJ
gujaf-72	163	13	as	as	ADP
gujaf-72	163	14	goh	goh	PROPN
gujaf-72	163	15	et	et	PROPN
gujaf-72	163	16	al	al	PROPN
gujaf-72	163	17	(	(	PUNCT
gujaf-72	163	18	2015	2015	NUM
gujaf-72	163	19	)	)	PUNCT
gujaf-72	163	20	;	;	PUNCT
gujaf-72	163	21	ehalaiye	ehalaiye	NOUN
gujaf-72	163	22	(	(	PUNCT
gujaf-72	163	23	2014	2014	NUM
gujaf-72	163	24	)	)	PUNCT
gujaf-72	163	25	;	;	PUNCT
gujaf-72	163	26	fiechter	fiechter	NOUN
gujaf-72	163	27	(	(	PUNCT
gujaf-72	163	28	2011	2011	NUM
gujaf-72	163	29	)	)	PUNCT
gujaf-72	163	30	;	;	PUNCT
gujaf-72	163	31	song	song	NOUN
gujaf-72	163	32	et	et	PROPN
gujaf-72	163	33	al	al	PROPN
gujaf-72	163	34	(	(	PUNCT
gujaf-72	163	35	2010	2010	NUM
gujaf-72	163	36	)	)	PUNCT
gujaf-72	163	37	among	among	ADP
gujaf-72	163	38	others	other	NOUN
gujaf-72	163	39	,	,	PUNCT
gujaf-72	163	40	who	who	PRON
gujaf-72	163	41	provide	provide	VERB
gujaf-72	163	42	empirical	empirical	ADJ
gujaf-72	163	43	evidence	evidence	NOUN
gujaf-72	163	44	that	that	SCONJ
gujaf-72	163	45	fair	fair	ADJ
gujaf-72	163	46	value	value	NOUN
gujaf-72	163	47	estimations	estimation	NOUN
gujaf-72	163	48	improves	improve	VERB
gujaf-72	163	49	transparency	transparency	NOUN
gujaf-72	163	50	in	in	ADP
gujaf-72	163	51	the	the	DET
gujaf-72	163	52	financial	financial	ADJ
gujaf-72	163	53	statements	statement	NOUN
gujaf-72	163	54	,	,	PUNCT
gujaf-72	163	55	enhances	enhance	VERB
gujaf-72	163	56	earnings	earning	NOUN
gujaf-72	163	57	quality	quality	NOUN
gujaf-72	163	58	and	and	CCONJ
gujaf-72	163	59	reduced	reduce	VERB
gujaf-72	163	60	the	the	DET
gujaf-72	163	61	level	level	NOUN
gujaf-72	163	62	of	of	ADP
gujaf-72	163	63	earnings	earning	NOUN
gujaf-72	163	64	management	management	NOUN
gujaf-72	163	65	.	.	PUNCT
gujaf-72	164	1	in	in	ADP
gujaf-72	164	2	particular	particular	ADJ
gujaf-72	164	3	,	,	PUNCT
gujaf-72	164	4	level	level	NOUN
gujaf-72	164	5	one	one	NUM
gujaf-72	164	6	fair	fair	ADJ
gujaf-72	164	7	value	value	NOUN
gujaf-72	164	8	measurements	measurement	NOUN
gujaf-72	164	9	reduce	reduce	VERB
gujaf-72	164	10	the	the	DET
gujaf-72	164	11	possibility	possibility	NOUN
gujaf-72	164	12	of	of	ADP
gujaf-72	164	13	earnings	earning	NOUN
gujaf-72	164	14	manipulation	manipulation	NOUN
gujaf-72	164	15	and	and	CCONJ
gujaf-72	164	16	enhance	enhance	VERB
gujaf-72	164	17	the	the	DET
gujaf-72	164	18	quality	quality	NOUN
gujaf-72	164	19	of	of	ADP
gujaf-72	164	20	accounting	accounting	NOUN
gujaf-72	164	21	information	information	NOUN
gujaf-72	164	22	.	.	PUNCT
gujaf-72	165	1	on	on	ADP
gujaf-72	165	2	the	the	DET
gujaf-72	165	3	other	other	ADJ
gujaf-72	165	4	hand	hand	NOUN
gujaf-72	165	5	,	,	PUNCT
gujaf-72	165	6	it	it	PRON
gujaf-72	165	7	contradicts	contradict	VERB
gujaf-72	165	8	the	the	DET
gujaf-72	165	9	findings	finding	NOUN
gujaf-72	165	10	of	of	ADP
gujaf-72	165	11	bratten	bratten	NOUN
gujaf-72	165	12	et	et	PROPN
gujaf-72	165	13	al	al	PROPN
gujaf-72	165	14	.	.	PROPN
gujaf-72	166	1	(	(	PUNCT
gujaf-72	166	2	2012	2012	NUM
gujaf-72	166	3	)	)	PUNCT
gujaf-72	166	4	;	;	PUNCT
gujaf-72	166	5	barth	barth	NOUN
gujaf-72	166	6	et	et	PROPN
gujaf-72	166	7	al	al	PROPN
gujaf-72	166	8	(	(	PUNCT
gujaf-72	166	9	2012	2012	NUM
gujaf-72	166	10	)	)	PUNCT
gujaf-72	166	11	;	;	PUNCT
gujaf-72	166	12	xiaolu	xiaolu	X
gujaf-72	166	13	(	(	PUNCT
gujaf-72	166	14	2013	2013	NUM
gujaf-72	166	15	)	)	PUNCT
gujaf-72	166	16	;	;	PUNCT
gujaf-72	167	1	laux	laux	PROPN
gujaf-72	167	2	and	and	CCONJ
gujaf-72	167	3	leuz	leuz	X
gujaf-72	167	4	(	(	PUNCT
gujaf-72	167	5	2010	2010	NUM
gujaf-72	167	6	)	)	PUNCT
gujaf-72	167	7	;	;	PUNCT
gujaf-72	167	8	who	who	PRON
gujaf-72	167	9	provide	provide	VERB
gujaf-72	167	10	documentary	documentary	ADJ
gujaf-72	167	11	evidence	evidence	NOUN
gujaf-72	167	12	regarding	regard	VERB
gujaf-72	167	13	manager	manager	NOUN
gujaf-72	167	14	’s	’s	PART
gujaf-72	167	15	incentive	incentive	NOUN
gujaf-72	167	16	to	to	PART
gujaf-72	167	17	manipulate	manipulate	VERB
gujaf-72	167	18	the	the	DET
gujaf-72	167	19	disclosure	disclosure	NOUN
gujaf-72	167	20	of	of	ADP
gujaf-72	167	21	fair	fair	ADJ
gujaf-72	167	22	value	value	NOUN
gujaf-72	167	23	measurements	measurement	NOUN
gujaf-72	167	24	to	to	PART
gujaf-72	167	25	achieve	achieve	VERB
gujaf-72	167	26	a	a	DET
gujaf-72	167	27	predetermined	predetermine	VERB
gujaf-72	167	28	objective	objective	NOUN
gujaf-72	167	29	or	or	CCONJ
gujaf-72	167	30	to	to	PART
gujaf-72	167	31	beat	beat	VERB
gujaf-72	167	32	analyst	analyst	NOUN
gujaf-72	167	33	forecast	forecast	NOUN
gujaf-72	167	34	target	target	PROPN
gujaf-72	167	35	.	.	PUNCT
gujaf-72	168	1	the	the	DET
gujaf-72	168	2	results	result	NOUN
gujaf-72	168	3	from	from	ADP
gujaf-72	168	4	table	table	NOUN
gujaf-72	168	5	3	3	NUM
gujaf-72	168	6	also	also	ADV
gujaf-72	168	7	revealed	reveal	VERB
gujaf-72	168	8	a	a	DET
gujaf-72	168	9	negative	negative	ADJ
gujaf-72	168	10	and	and	CCONJ
gujaf-72	168	11	significant	significant	ADJ
gujaf-72	168	12	association	association	NOUN
gujaf-72	168	13	between	between	ADP
gujaf-72	168	14	level	level	NOUN
gujaf-72	168	15	two	two	NUM
gujaf-72	168	16	fair	fair	ADJ
gujaf-72	168	17	value	value	NOUN
gujaf-72	168	18	measurements	measurement	NOUN
gujaf-72	168	19	and	and	CCONJ
gujaf-72	168	20	cosmetic	cosmetic	ADJ
gujaf-72	168	21	accounting	accounting	NOUN
gujaf-72	168	22	practice	practice	NOUN
gujaf-72	168	23	in	in	ADP
gujaf-72	168	24	nigerian	nigerian	ADJ
gujaf-72	168	25	dmbs	dmb	NOUN
gujaf-72	168	26	with	with	ADP
gujaf-72	168	27	a	a	DET
gujaf-72	168	28	coefficient	coefficient	NOUN
gujaf-72	168	29	of	of	ADP
gujaf-72	168	30	-0.5	-0.5	PROPN
gujaf-72	168	31	and	and	CCONJ
gujaf-72	168	32	a	a	DET
gujaf-72	168	33	t	t	NOUN
gujaf-72	168	34	-	-	PUNCT
gujaf-72	168	35	value	value	NOUN
gujaf-72	168	36	of	of	ADP
gujaf-72	168	37	-2.6	-2.6	PROPN
gujaf-72	168	38	which	which	PRON
gujaf-72	168	39	is	be	AUX
gujaf-72	168	40	significant	significant	ADJ
gujaf-72	168	41	at	at	ADP
gujaf-72	168	42	1	1	NUM
gujaf-72	168	43	%	%	NOUN
gujaf-72	168	44	level	level	NOUN
gujaf-72	168	45	implying	imply	VERB
gujaf-72	168	46	that	that	SCONJ
gujaf-72	168	47	n1	n1	NOUN
gujaf-72	168	48	increases	increase	NOUN
gujaf-72	168	49	in	in	ADP
gujaf-72	168	50	level	level	NOUN
gujaf-72	168	51	two	two	NUM
gujaf-72	168	52	fair	fair	ADJ
gujaf-72	168	53	value	value	NOUN
gujaf-72	168	54	measurement	measurement	NOUN
gujaf-72	168	55	results	result	VERB
gujaf-72	168	56	in	in	ADP
gujaf-72	168	57	a	a	DET
gujaf-72	168	58	decrease	decrease	NOUN
gujaf-72	168	59	of	of	ADP
gujaf-72	168	60	cosmetic	cosmetic	ADJ
gujaf-72	168	61	accounting	accounting	NOUN
gujaf-72	168	62	practice	practice	NOUN
gujaf-72	168	63	by	by	ADP
gujaf-72	168	64	about	about	ADP
gujaf-72	168	65	50kobo	50kobo	PROPN
gujaf-72	168	66	.	.	PUNCT
gujaf-72	169	1	this	this	PRON
gujaf-72	169	2	suggests	suggest	VERB
gujaf-72	169	3	that	that	SCONJ
gujaf-72	169	4	the	the	DET
gujaf-72	169	5	use	use	NOUN
gujaf-72	169	6	of	of	ADP
gujaf-72	169	7	level	level	NOUN
gujaf-72	169	8	two	two	NUM
gujaf-72	169	9	fair	fair	ADJ
gujaf-72	169	10	value	value	NOUN
gujaf-72	169	11	estimates	estimate	NOUN
gujaf-72	169	12	which	which	PRON
gujaf-72	169	13	is	be	AUX
gujaf-72	169	14	based	base	VERB
gujaf-72	169	15	on	on	ADP
gujaf-72	169	16	the	the	DET
gujaf-72	169	17	adjusted	adjust	VERB
gujaf-72	169	18	observable	observable	ADJ
gujaf-72	169	19	input	input	NOUN
gujaf-72	169	20	lowers	lower	VERB
gujaf-72	169	21	the	the	DET
gujaf-72	169	22	level	level	NOUN
gujaf-72	169	23	of	of	ADP
gujaf-72	169	24	unethical	unethical	ADJ
gujaf-72	169	25	accounting	accounting	NOUN
gujaf-72	169	26	practice	practice	NOUN
gujaf-72	169	27	of	of	ADP
gujaf-72	169	28	listed	list	VERB
gujaf-72	169	29	dmbs	dmb	NOUN
gujaf-72	169	30	in	in	ADP
gujaf-72	169	31	nigeria	nigeria	PROPN
gujaf-72	169	32	.	.	PUNCT
gujaf-72	170	1	this	this	DET
gujaf-72	170	2	finding	find	VERB
gujaf-72	170	3	further	far	ADV
gujaf-72	170	4	provides	provide	VERB
gujaf-72	170	5	empirical	empirical	ADJ
gujaf-72	170	6	evidence	evidence	NOUN
gujaf-72	170	7	that	that	SCONJ
gujaf-72	170	8	more	more	ADV
gujaf-72	170	9	transparent	transparent	ADJ
gujaf-72	170	10	inputs	input	NOUN
gujaf-72	170	11	of	of	ADP
gujaf-72	170	12	level	level	NOUN
gujaf-72	170	13	one	one	NUM
gujaf-72	170	14	and	and	CCONJ
gujaf-72	170	15	level	level	VERB
gujaf-72	170	16	two	two	NUM
gujaf-72	170	17	fair	fair	ADJ
gujaf-72	170	18	value	value	NOUN
gujaf-72	170	19	measurements	measurement	NOUN
gujaf-72	170	20	deter	deter	VERB
gujaf-72	170	21	manager	manager	NOUN
gujaf-72	170	22	’s	’s	PART
gujaf-72	170	23	manipulation	manipulation	NOUN
gujaf-72	170	24	.	.	PUNCT
gujaf-72	171	1	the	the	DET
gujaf-72	171	2	finding	finding	NOUN
gujaf-72	171	3	of	of	ADP
gujaf-72	171	4	this	this	DET
gujaf-72	171	5	study	study	NOUN
gujaf-72	171	6	provides	provide	VERB
gujaf-72	171	7	reasonable	reasonable	ADJ
gujaf-72	171	8	and	and	CCONJ
gujaf-72	171	9	valid	valid	ADJ
gujaf-72	171	10	evidence	evidence	NOUN
gujaf-72	171	11	to	to	PART
gujaf-72	171	12	reject	reject	VERB
gujaf-72	171	13	the	the	DET
gujaf-72	171	14	hypothesis	hypothesis	NOUN
gujaf-72	171	15	that	that	PRON
gujaf-72	171	16	level	level	VERB
gujaf-72	171	17	two	two	NUM
gujaf-72	171	18	fair	fair	ADJ
gujaf-72	171	19	value	value	NOUN
gujaf-72	171	20	measurement	measurement	NOUN
gujaf-72	171	21	does	do	AUX
gujaf-72	171	22	not	not	PART
gujaf-72	171	23	significantly	significantly	ADV
gujaf-72	171	24	affect	affect	VERB
gujaf-72	171	25	cosmetic	cosmetic	ADJ
gujaf-72	171	26	practices	practice	NOUN
gujaf-72	171	27	of	of	ADP
gujaf-72	171	28	quoted	quote	VERB
gujaf-72	171	29	dmbs	dmb	NOUN
gujaf-72	171	30	in	in	ADP
gujaf-72	171	31	nigeria	nigeria	PROPN
gujaf-72	171	32	.	.	PUNCT
gujaf-72	172	1	gusau	gusau	PROPN
gujaf-72	172	2	journal	journal	PROPN
gujaf-72	172	3	of	of	ADP
gujaf-72	172	4	accounting	accounting	NOUN
gujaf-72	172	5	and	and	CCONJ
gujaf-72	172	6	finance	finance	NOUN
gujaf-72	172	7	,	,	PUNCT
gujaf-72	172	8	vol	vol	NOUN
gujaf-72	172	9	.	.	PROPN
gujaf-72	172	10	2	2	NUM
gujaf-72	172	11	,	,	PUNCT
gujaf-72	172	12	issue	issue	NOUN
gujaf-72	172	13	3	3	NUM
gujaf-72	172	14	,	,	PUNCT
gujaf-72	172	15	april	april	PROPN
gujaf-72	172	16	,	,	PUNCT
gujaf-72	172	17	2021	2021	NUM
gujaf-72	172	18	11	11	NUM
gujaf-72	172	19	however	however	ADV
gujaf-72	172	20	and	and	CCONJ
gujaf-72	172	21	expectedly	expectedly	ADV
gujaf-72	172	22	,	,	PUNCT
gujaf-72	172	23	the	the	DET
gujaf-72	172	24	result	result	NOUN
gujaf-72	172	25	further	far	ADV
gujaf-72	172	26	reveals	reveal	VERB
gujaf-72	172	27	a	a	DET
gujaf-72	172	28	positive	positive	ADJ
gujaf-72	172	29	and	and	CCONJ
gujaf-72	172	30	significant	significant	ADJ
gujaf-72	172	31	relationship	relationship	NOUN
gujaf-72	172	32	between	between	ADP
gujaf-72	172	33	level	level	NOUN
gujaf-72	172	34	three	three	NUM
gujaf-72	172	35	fair	fair	ADJ
gujaf-72	172	36	value	value	NOUN
gujaf-72	172	37	measurements	measurement	NOUN
gujaf-72	172	38	and	and	CCONJ
gujaf-72	172	39	cosmetic	cosmetic	ADJ
gujaf-72	172	40	accounting	accounting	NOUN
gujaf-72	172	41	practice	practice	NOUN
gujaf-72	172	42	having	have	VERB
gujaf-72	172	43	a	a	DET
gujaf-72	172	44	coefficient	coefficient	NOUN
gujaf-72	172	45	of	of	ADP
gujaf-72	172	46	0.17	0.17	NUM
gujaf-72	172	47	and	and	CCONJ
gujaf-72	172	48	a	a	DET
gujaf-72	172	49	t	t	NOUN
gujaf-72	172	50	-	-	PUNCT
gujaf-72	172	51	value	value	NOUN
gujaf-72	172	52	of	of	ADP
gujaf-72	172	53	3.17	3.17	NUM
gujaf-72	172	54	.	.	PUNCT
gujaf-72	173	1	this	this	PRON
gujaf-72	173	2	implies	imply	VERB
gujaf-72	173	3	that	that	DET
gujaf-72	173	4	level	level	NOUN
gujaf-72	173	5	three	three	NUM
gujaf-72	173	6	fair	fair	ADJ
gujaf-72	173	7	value	value	NOUN
gujaf-72	173	8	measurements	measurement	NOUN
gujaf-72	173	9	significantly	significantly	ADV
gujaf-72	173	10	influence	influence	VERB
gujaf-72	173	11	cosmetic	cosmetic	ADJ
gujaf-72	173	12	accounting	accounting	NOUN
gujaf-72	173	13	practices	practice	NOUN
gujaf-72	173	14	in	in	ADP
gujaf-72	173	15	nigerian	nigerian	ADJ
gujaf-72	173	16	dmbs	dmb	NOUN
gujaf-72	173	17	.	.	PUNCT
gujaf-72	174	1	this	this	PRON
gujaf-72	174	2	is	be	AUX
gujaf-72	174	3	in	in	ADP
gujaf-72	174	4	line	line	NOUN
gujaf-72	174	5	with	with	ADP
gujaf-72	174	6	expectation	expectation	NOUN
gujaf-72	174	7	that	that	SCONJ
gujaf-72	174	8	more	more	ADJ
gujaf-72	174	9	level	level	NOUN
gujaf-72	174	10	three	three	NUM
gujaf-72	174	11	fair	fair	ADJ
gujaf-72	174	12	value	value	NOUN
gujaf-72	174	13	measurements	measurement	NOUN
gujaf-72	174	14	will	will	AUX
gujaf-72	174	15	lead	lead	VERB
gujaf-72	174	16	to	to	ADP
gujaf-72	174	17	a	a	DET
gujaf-72	174	18	rise	rise	NOUN
gujaf-72	174	19	in	in	ADP
gujaf-72	174	20	cosmetic	cosmetic	ADJ
gujaf-72	174	21	accounting	accounting	NOUN
gujaf-72	174	22	practices	practice	NOUN
gujaf-72	174	23	because	because	SCONJ
gujaf-72	174	24	it	it	PRON
gujaf-72	174	25	is	be	AUX
gujaf-72	174	26	based	base	VERB
gujaf-72	174	27	on	on	ADP
gujaf-72	174	28	unobservable	unobservable	ADJ
gujaf-72	174	29	firm	firm	NOUN
gujaf-72	174	30	-	-	PUNCT
gujaf-72	174	31	generated	generate	VERB
gujaf-72	174	32	inputs	input	NOUN
gujaf-72	174	33	which	which	PRON
gujaf-72	174	34	provides	provide	VERB
gujaf-72	174	35	manager	manager	NOUN
gujaf-72	174	36	greater	great	ADJ
gujaf-72	174	37	flexibility	flexibility	NOUN
gujaf-72	174	38	in	in	ADP
gujaf-72	174	39	managing	manage	VERB
gujaf-72	174	40	the	the	DET
gujaf-72	174	41	valuation	valuation	NOUN
gujaf-72	174	42	of	of	ADP
gujaf-72	174	43	level	level	NOUN
gujaf-72	174	44	three	three	NUM
gujaf-72	174	45	financial	financial	ADJ
gujaf-72	174	46	instruments	instrument	NOUN
gujaf-72	174	47	.	.	PUNCT
gujaf-72	175	1	further	far	ADV
gujaf-72	175	2	,	,	PUNCT
gujaf-72	175	3	the	the	DET
gujaf-72	175	4	result	result	NOUN
gujaf-72	175	5	is	be	AUX
gujaf-72	175	6	not	not	PART
gujaf-72	175	7	surprising	surprising	ADJ
gujaf-72	175	8	because	because	SCONJ
gujaf-72	175	9	of	of	ADP
gujaf-72	175	10	the	the	DET
gujaf-72	175	11	current	current	ADJ
gujaf-72	175	12	developing	develop	VERB
gujaf-72	175	13	nature	nature	NOUN
gujaf-72	175	14	of	of	ADP
gujaf-72	175	15	nigerian	nigerian	ADJ
gujaf-72	175	16	capital	capital	NOUN
gujaf-72	175	17	market	market	NOUN
gujaf-72	175	18	and	and	CCONJ
gujaf-72	175	19	the	the	DET
gujaf-72	175	20	fact	fact	NOUN
gujaf-72	175	21	that	that	SCONJ
gujaf-72	175	22	there	there	PRON
gujaf-72	175	23	is	be	VERB
gujaf-72	175	24	illiquid	illiquid	ADJ
gujaf-72	175	25	market	market	NOUN
gujaf-72	175	26	for	for	ADP
gujaf-72	175	27	financial	financial	ADJ
gujaf-72	175	28	instruments	instrument	NOUN
gujaf-72	175	29	in	in	ADP
gujaf-72	175	30	nigeria	nigeria	PROPN
gujaf-72	175	31	.	.	PUNCT
gujaf-72	176	1	again	again	ADV
gujaf-72	176	2	,	,	PUNCT
gujaf-72	176	3	the	the	DET
gujaf-72	176	4	finding	finding	NOUN
gujaf-72	176	5	is	be	AUX
gujaf-72	176	6	in	in	ADP
gujaf-72	176	7	line	line	NOUN
gujaf-72	176	8	with	with	ADP
gujaf-72	176	9	our	our	PRON
gujaf-72	176	10	prior	prior	ADJ
gujaf-72	176	11	expectation	expectation	NOUN
gujaf-72	176	12	and	and	CCONJ
gujaf-72	176	13	therefore	therefore	ADV
gujaf-72	176	14	,	,	PUNCT
gujaf-72	176	15	provides	provide	VERB
gujaf-72	176	16	a	a	DET
gujaf-72	176	17	reasonable	reasonable	ADJ
gujaf-72	176	18	ground	ground	NOUN
gujaf-72	176	19	to	to	PART
gujaf-72	176	20	reject	reject	VERB
gujaf-72	176	21	the	the	DET
gujaf-72	176	22	hypotheses	hypothesis	NOUN
gujaf-72	176	23	that	that	PRON
gujaf-72	176	24	level	level	VERB
gujaf-72	176	25	three	three	NUM
gujaf-72	176	26	fair	fair	ADJ
gujaf-72	176	27	value	value	NOUN
gujaf-72	176	28	measurements	measurement	NOUN
gujaf-72	176	29	has	have	VERB
gujaf-72	176	30	no	no	DET
gujaf-72	176	31	significant	significant	ADJ
gujaf-72	176	32	effect	effect	NOUN
gujaf-72	176	33	on	on	ADP
gujaf-72	176	34	earnings	earning	NOUN
gujaf-72	176	35	cosmetic	cosmetic	ADJ
gujaf-72	176	36	accounting	accounting	NOUN
gujaf-72	176	37	practice	practice	NOUN
gujaf-72	176	38	of	of	ADP
gujaf-72	176	39	listed	list	VERB
gujaf-72	176	40	dmbs	dmb	NOUN
gujaf-72	176	41	in	in	ADP
gujaf-72	176	42	nigeria	nigeria	PROPN
gujaf-72	176	43	.	.	PUNCT
gujaf-72	177	1	as	as	ADP
gujaf-72	177	2	for	for	ADP
gujaf-72	177	3	control	control	NOUN
gujaf-72	177	4	variables	variable	NOUN
gujaf-72	177	5	,	,	PUNCT
gujaf-72	177	6	we	we	PRON
gujaf-72	177	7	observe	observe	VERB
gujaf-72	177	8	that	that	SCONJ
gujaf-72	177	9	bank	bank	NOUN
gujaf-72	177	10	size	size	NOUN
gujaf-72	177	11	inversely	inversely	ADV
gujaf-72	177	12	and	and	CCONJ
gujaf-72	177	13	significantly	significantly	ADV
gujaf-72	177	14	influence	influence	VERB
gujaf-72	177	15	the	the	DET
gujaf-72	177	16	level	level	NOUN
gujaf-72	177	17	of	of	ADP
gujaf-72	177	18	cosmetic	cosmetic	ADJ
gujaf-72	177	19	accounting	accounting	NOUN
gujaf-72	177	20	practice	practice	NOUN
gujaf-72	177	21	.	.	PUNCT
gujaf-72	178	1	this	this	PRON
gujaf-72	178	2	means	mean	VERB
gujaf-72	178	3	that	that	SCONJ
gujaf-72	178	4	the	the	DET
gujaf-72	178	5	size	size	NOUN
gujaf-72	178	6	of	of	ADP
gujaf-72	178	7	the	the	DET
gujaf-72	178	8	bank	bank	NOUN
gujaf-72	178	9	can	can	AUX
gujaf-72	178	10	influence	influence	VERB
gujaf-72	178	11	the	the	DET
gujaf-72	178	12	management	management	NOUN
gujaf-72	178	13	policy	policy	NOUN
gujaf-72	178	14	of	of	ADP
gujaf-72	178	15	the	the	DET
gujaf-72	178	16	company	company	NOUN
gujaf-72	178	17	.	.	PUNCT
gujaf-72	179	1	this	this	PRON
gujaf-72	179	2	is	be	AUX
gujaf-72	179	3	in	in	ADP
gujaf-72	179	4	line	line	NOUN
gujaf-72	179	5	with	with	ADP
gujaf-72	179	6	the	the	DET
gujaf-72	179	7	view	view	NOUN
gujaf-72	179	8	that	that	SCONJ
gujaf-72	179	9	because	because	SCONJ
gujaf-72	179	10	large	large	ADJ
gujaf-72	179	11	banks	bank	NOUN
gujaf-72	179	12	have	have	VERB
gujaf-72	179	13	more	more	ADJ
gujaf-72	179	14	resources	resource	NOUN
gujaf-72	179	15	than	than	ADP
gujaf-72	179	16	their	their	PRON
gujaf-72	179	17	smaller	small	ADJ
gujaf-72	179	18	counterparts	counterpart	NOUN
gujaf-72	179	19	as	as	ADP
gujaf-72	179	20	such	such	ADJ
gujaf-72	179	21	they	they	PRON
gujaf-72	179	22	are	be	AUX
gujaf-72	179	23	more	more	ADV
gujaf-72	179	24	likely	likely	ADJ
gujaf-72	179	25	to	to	PART
gujaf-72	179	26	avoid	avoid	VERB
gujaf-72	179	27	the	the	DET
gujaf-72	179	28	use	use	NOUN
gujaf-72	179	29	of	of	ADP
gujaf-72	179	30	fair	fair	ADJ
gujaf-72	179	31	value	value	NOUN
gujaf-72	179	32	measurements	measurement	NOUN
gujaf-72	179	33	to	to	PART
gujaf-72	179	34	manipulate	manipulate	VERB
gujaf-72	179	35	reported	report	VERB
gujaf-72	179	36	earnings	earning	NOUN
gujaf-72	179	37	.	.	PUNCT
gujaf-72	180	1	5	5	X
gujaf-72	180	2	.	.	X
gujaf-72	180	3	conclusion	conclusion	NOUN
gujaf-72	180	4	and	and	CCONJ
gujaf-72	180	5	recommendations	recommendation	NOUN
gujaf-72	180	6	in	in	ADP
gujaf-72	180	7	this	this	DET
gujaf-72	180	8	study	study	NOUN
gujaf-72	180	9	,	,	PUNCT
gujaf-72	180	10	an	an	DET
gujaf-72	180	11	attempt	attempt	NOUN
gujaf-72	180	12	was	be	AUX
gujaf-72	180	13	made	make	VERB
gujaf-72	180	14	to	to	PART
gujaf-72	180	15	examine	examine	VERB
gujaf-72	180	16	the	the	DET
gujaf-72	180	17	impact	impact	NOUN
gujaf-72	180	18	of	of	ADP
gujaf-72	180	19	fair	fair	ADJ
gujaf-72	180	20	value	value	NOUN
gujaf-72	180	21	measurements	measurement	NOUN
gujaf-72	180	22	hierarchy	hierarchy	VERB
gujaf-72	180	23	on	on	ADP
gujaf-72	180	24	cosmetic	cosmetic	ADJ
gujaf-72	180	25	accounting	accounting	NOUN
gujaf-72	180	26	practice	practice	NOUN
gujaf-72	180	27	in	in	ADP
gujaf-72	180	28	nigeria	nigeria	PROPN
gujaf-72	180	29	.	.	PUNCT
gujaf-72	181	1	the	the	DET
gujaf-72	181	2	empirical	empirical	ADJ
gujaf-72	181	3	research	research	NOUN
gujaf-72	181	4	of	of	ADP
gujaf-72	181	5	this	this	DET
gujaf-72	181	6	study	study	NOUN
gujaf-72	181	7	is	be	AUX
gujaf-72	181	8	based	base	VERB
gujaf-72	181	9	on	on	ADP
gujaf-72	181	10	the	the	DET
gujaf-72	181	11	sample	sample	NOUN
gujaf-72	181	12	of	of	ADP
gujaf-72	181	13	14	14	NUM
gujaf-72	181	14	dmbs	dmb	NOUN
gujaf-72	181	15	for	for	ADP
gujaf-72	181	16	the	the	DET
gujaf-72	181	17	financial	financial	ADJ
gujaf-72	181	18	years	year	NOUN
gujaf-72	181	19	2012	2012	NUM
gujaf-72	181	20	to	to	ADP
gujaf-72	181	21	2018	2018	NUM
gujaf-72	181	22	.	.	PUNCT
gujaf-72	182	1	using	use	VERB
gujaf-72	182	2	a	a	DET
gujaf-72	182	3	panel	panel	NOUN
gujaf-72	182	4	data	datum	NOUN
gujaf-72	182	5	multiple	multiple	ADJ
gujaf-72	182	6	regression	regression	NOUN
gujaf-72	182	7	model	model	NOUN
gujaf-72	182	8	,	,	PUNCT
gujaf-72	182	9	the	the	DET
gujaf-72	182	10	study	study	NOUN
gujaf-72	182	11	provides	provide	VERB
gujaf-72	182	12	strong	strong	ADJ
gujaf-72	182	13	evidence	evidence	NOUN
gujaf-72	182	14	that	that	PRON
gujaf-72	182	15	level	level	VERB
gujaf-72	182	16	one	one	NUM
gujaf-72	182	17	and	and	CCONJ
gujaf-72	182	18	level	level	VERB
gujaf-72	182	19	two	two	NUM
gujaf-72	182	20	fair	fair	ADJ
gujaf-72	182	21	value	value	NOUN
gujaf-72	182	22	measurements	measurement	NOUN
gujaf-72	182	23	inversely	inversely	ADV
gujaf-72	182	24	and	and	CCONJ
gujaf-72	182	25	significantly	significantly	ADV
gujaf-72	182	26	influencing	influence	VERB
gujaf-72	182	27	cosmetic	cosmetic	ADJ
gujaf-72	182	28	accounting	accounting	NOUN
gujaf-72	182	29	practices	practice	NOUN
gujaf-72	182	30	in	in	ADP
gujaf-72	182	31	the	the	DET
gujaf-72	182	32	nigerian	nigerian	ADJ
gujaf-72	182	33	dmbs	dmbs	PROPN
gujaf-72	182	34	.	.	PUNCT
gujaf-72	183	1	this	this	PRON
gujaf-72	183	2	implies	imply	VERB
gujaf-72	183	3	that	that	SCONJ
gujaf-72	183	4	more	more	ADV
gujaf-72	183	5	transparent	transparent	ADJ
gujaf-72	183	6	inputs	input	NOUN
gujaf-72	183	7	of	of	ADP
gujaf-72	183	8	level	level	NOUN
gujaf-72	183	9	one	one	NUM
gujaf-72	183	10	and	and	CCONJ
gujaf-72	183	11	level	level	VERB
gujaf-72	183	12	two	two	NUM
gujaf-72	183	13	fair	fair	ADJ
gujaf-72	183	14	value	value	NOUN
gujaf-72	183	15	measurements	measurement	NOUN
gujaf-72	183	16	deter	deter	VERB
gujaf-72	183	17	managers	manager	NOUN
gujaf-72	183	18	’	'	PUNCT
gujaf-72	183	19	manipulation	manipulation	NOUN
gujaf-72	183	20	.	.	PUNCT
gujaf-72	184	1	the	the	DET
gujaf-72	184	2	result	result	NOUN
gujaf-72	184	3	also	also	ADV
gujaf-72	184	4	reveals	reveal	VERB
gujaf-72	184	5	that	that	SCONJ
gujaf-72	184	6	level	level	NOUN
gujaf-72	184	7	three	three	NUM
gujaf-72	184	8	fair	fair	ADJ
gujaf-72	184	9	value	value	NOUN
gujaf-72	184	10	measurements	measurement	NOUN
gujaf-72	184	11	which	which	PRON
gujaf-72	184	12	is	be	AUX
gujaf-72	184	13	based	base	VERB
gujaf-72	184	14	on	on	ADP
gujaf-72	184	15	unobservable	unobservable	ADJ
gujaf-72	184	16	input	input	NOUN
gujaf-72	184	17	negatively	negatively	ADV
gujaf-72	184	18	and	and	CCONJ
gujaf-72	184	19	significantly	significantly	ADV
gujaf-72	184	20	influencing	influence	VERB
gujaf-72	184	21	the	the	DET
gujaf-72	184	22	level	level	NOUN
gujaf-72	184	23	of	of	ADP
gujaf-72	184	24	cosmetic	cosmetic	ADJ
gujaf-72	184	25	accounting	accounting	NOUN
gujaf-72	184	26	practice	practice	NOUN
gujaf-72	184	27	in	in	ADP
gujaf-72	184	28	nigerian	nigerian	PROPN
gujaf-72	184	29	dmbs	dmb	NOUN
gujaf-72	184	30	.	.	PUNCT
gujaf-72	185	1	therefore	therefore	ADV
gujaf-72	185	2	,	,	PUNCT
gujaf-72	185	3	the	the	DET
gujaf-72	185	4	study	study	NOUN
gujaf-72	185	5	recommends	recommend	VERB
gujaf-72	185	6	the	the	DET
gujaf-72	185	7	need	need	NOUN
gujaf-72	185	8	for	for	SCONJ
gujaf-72	185	9	regulatory	regulatory	ADJ
gujaf-72	185	10	authorities	authority	NOUN
gujaf-72	185	11	to	to	PART
gujaf-72	185	12	create	create	VERB
gujaf-72	185	13	an	an	DET
gujaf-72	185	14	active	active	ADJ
gujaf-72	185	15	market	market	NOUN
gujaf-72	185	16	for	for	ADP
gujaf-72	185	17	financial	financial	ADJ
gujaf-72	185	18	instruments	instrument	NOUN
gujaf-72	185	19	in	in	ADP
gujaf-72	185	20	order	order	NOUN
gujaf-72	185	21	to	to	PART
gujaf-72	185	22	fully	fully	ADV
gujaf-72	185	23	achieve	achieve	VERB
gujaf-72	185	24	the	the	DET
gujaf-72	185	25	fundamental	fundamental	ADJ
gujaf-72	185	26	objective	objective	NOUN
gujaf-72	185	27	of	of	ADP
gujaf-72	185	28	fair	fair	ADJ
gujaf-72	185	29	value	value	NOUN
gujaf-72	185	30	.	.	PUNCT
gujaf-72	186	1	also	also	ADV
gujaf-72	186	2	there	there	PRON
gujaf-72	186	3	is	be	VERB
gujaf-72	186	4	need	need	NOUN
gujaf-72	186	5	for	for	ADP
gujaf-72	186	6	effective	effective	ADJ
gujaf-72	186	7	supervisory	supervisory	ADJ
gujaf-72	186	8	and	and	CCONJ
gujaf-72	186	9	regulatory	regulatory	ADJ
gujaf-72	186	10	framework	framework	NOUN
gujaf-72	186	11	to	to	PART
gujaf-72	186	12	limit	limit	VERB
gujaf-72	186	13	the	the	DET
gujaf-72	186	14	uncertainty	uncertainty	NOUN
gujaf-72	186	15	and	and	CCONJ
gujaf-72	186	16	ambiguities	ambiguity	NOUN
gujaf-72	186	17	around	around	ADP
gujaf-72	186	18	the	the	DET
gujaf-72	186	19	application	application	NOUN
gujaf-72	186	20	of	of	ADP
gujaf-72	186	21	level	level	NOUN
gujaf-72	186	22	3	3	NUM
gujaf-72	186	23	fair	fair	ADJ
gujaf-72	186	24	value	value	NOUN
gujaf-72	186	25	hierarchy	hierarchy	NOUN
gujaf-72	186	26	.	.	PUNCT
gujaf-72	187	1	references	reference	NOUN
gujaf-72	187	2	alaryan	alaryan	PROPN
gujaf-72	187	3	,	,	PUNCT
gujaf-72	187	4	l.	l.	PROPN
gujaf-72	187	5	a.	a.	PROPN
gujaf-72	187	6	,	,	PUNCT
gujaf-72	187	7	haija	haija	X
gujaf-72	187	8	,	,	PUNCT
gujaf-72	187	9	a.	a.	NOUN
gujaf-72	187	10	a.	a.	NOUN
gujaf-72	187	11	a.	a.	PROPN
gujaf-72	187	12	,	,	PUNCT
gujaf-72	187	13	&	&	CCONJ
gujaf-72	187	14	alrabei	alrabei	VERB
gujaf-72	187	15	a.	a.	NOUN
gujaf-72	187	16	m.	m.	NOUN
gujaf-72	187	17	,	,	PUNCT
gujaf-72	187	18	(	(	PUNCT
gujaf-72	187	19	2014	2014	NUM
gujaf-72	187	20	)	)	PUNCT
gujaf-72	187	21	.	.	PUNCT
gujaf-72	188	1	the	the	DET
gujaf-72	188	2	relationship	relationship	NOUN
gujaf-72	188	3	between	between	ADP
gujaf-72	188	4	fair	fair	ADJ
gujaf-72	188	5	value	value	NOUN
gujaf-72	188	6	accounting	accounting	NOUN
gujaf-72	188	7	and	and	CCONJ
gujaf-72	188	8	the	the	DET
gujaf-72	188	9	presence	presence	NOUN
gujaf-72	188	10	of	of	ADP
gujaf-72	188	11	manipulation	manipulation	NOUN
gujaf-72	188	12	in	in	ADP
gujaf-72	188	13	financial	financial	ADJ
gujaf-72	188	14	repoting	repoting	NOUN
gujaf-72	188	15	.	.	PUNCT
gujaf-72	189	1	international	international	ADJ
gujaf-72	189	2	journal	journal	PROPN
gujaf-72	189	3	of	of	ADP
gujaf-72	189	4	accounting	accounting	NOUN
gujaf-72	189	5	and	and	CCONJ
gujaf-72	189	6	financial	financial	ADJ
gujaf-72	189	7	reporting	reporting	NOUN
gujaf-72	189	8	.	.	PUNCT
gujaf-72	190	1	vol	vol	NOUN
gujaf-72	190	2	.	.	PUNCT
gujaf-72	190	3	4(1	4(1	NOUN
gujaf-72	190	4	)	)	PUNCT
gujaf-72	190	5	.	.	PUNCT
gujaf-72	191	1	allen	allen	PROPN
gujaf-72	191	2	,	,	PUNCT
gujaf-72	191	3	f.	f.	PROPN
gujaf-72	191	4	and	and	CCONJ
gujaf-72	191	5	e.	e.	PROPN
gujaf-72	191	6	carletti	carletti	PROPN
gujaf-72	191	7	(	(	PUNCT
gujaf-72	191	8	2008	2008	NUM
gujaf-72	191	9	)	)	PUNCT
gujaf-72	191	10	“	"	PUNCT
gujaf-72	191	11	mark	mark	VERB
gujaf-72	191	12	-	-	PUNCT
gujaf-72	191	13	to	to	ADP
gujaf-72	191	14	-	-	PUNCT
gujaf-72	191	15	market	market	NOUN
gujaf-72	191	16	accounting	accounting	NOUN
gujaf-72	191	17	and	and	CCONJ
gujaf-72	191	18	liquidity	liquidity	NOUN
gujaf-72	191	19	pricing	pricing	NOUN
gujaf-72	191	20	,	,	PUNCT
gujaf-72	191	21	”	"	PUNCT
gujaf-72	191	22	journal	journal	NOUN
gujaf-72	191	23	of	of	ADP
gujaf-72	191	24	accounting	accounting	NOUN
gujaf-72	191	25	and	and	CCONJ
gujaf-72	191	26	economics	economic	NOUN
gujaf-72	191	27	45	45	NUM
gujaf-72	191	28	,	,	PUNCT
gujaf-72	191	29	358–378	358–378	NUM
gujaf-72	191	30	.	.	PUNCT
gujaf-72	192	1	barth	barth	PROPN
gujaf-72	192	2	,	,	PUNCT
gujaf-72	192	3	m.	m.	PROPN
gujaf-72	192	4	e.	e.	PROPN
gujaf-72	192	5	,	,	PUNCT
gujaf-72	192	6	j.	j.	PROPN
gujaf-72	192	7	gomez	gomez	PROPN
gujaf-72	192	8	-	-	PUNCT
gujaf-72	192	9	biscarri	biscarri	PROPN
gujaf-72	192	10	,	,	PUNCT
gujaf-72	192	11	r.	r.	PROPN
gujaf-72	192	12	kasznik	kasznik	PROPN
gujaf-72	192	13	and	and	CCONJ
gujaf-72	192	14	g.	g.	PROPN
gujaf-72	192	15	lopez	lopez	PROPN
gujaf-72	192	16	-	-	PUNCT
gujaf-72	192	17	espinosa	espinosa	PROPN
gujaf-72	192	18	.	.	PUNCT
gujaf-72	193	1	(	(	PUNCT
gujaf-72	193	2	2012	2012	NUM
gujaf-72	193	3	)	)	PUNCT
gujaf-72	193	4	.	.	PUNCT
gujaf-72	194	1	fair	fair	ADJ
gujaf-72	194	2	value	value	NOUN
gujaf-72	194	3	accounting	accounting	NOUN
gujaf-72	194	4	,	,	PUNCT
gujaf-72	194	5	earnings	earning	NOUN
gujaf-72	194	6	management	management	NOUN
gujaf-72	194	7	and	and	CCONJ
gujaf-72	194	8	the	the	DET
gujaf-72	194	9	use	use	NOUN
gujaf-72	194	10	of	of	ADP
gujaf-72	194	11	available	available	ADJ
gujaf-72	194	12	-	-	PUNCT
gujaf-72	194	13	for	for	ADP
gujaf-72	194	14	-	-	PUNCT
gujaf-72	194	15	sale	sale	NOUN
gujaf-72	194	16	instruments	instrument	NOUN
gujaf-72	194	17	by	by	ADP
gujaf-72	194	18	bank	bank	NOUN
gujaf-72	194	19	managers	manager	NOUN
gujaf-72	194	20	.	.	PUNCT
gujaf-72	195	1	working	work	VERB
gujaf-72	195	2	paper	paper	NOUN
gujaf-72	195	3	,	,	PUNCT
gujaf-72	195	4	stanford	stanford	PROPN
gujaf-72	195	5	university	university	PROPN
gujaf-72	195	6	.	.	PROPN
gujaf-72	196	1	barth	barth	PROPN
gujaf-72	196	2	,	,	PUNCT
gujaf-72	196	3	m.	m.	NOUN
gujaf-72	196	4	,	,	PUNCT
gujaf-72	196	5	clinch	clinch	NOUN
gujaf-72	196	6	,	,	PUNCT
gujaf-72	196	7	g.	g.	PROPN
gujaf-72	196	8	,	,	PUNCT
gujaf-72	196	9	(	(	PUNCT
gujaf-72	196	10	1998	1998	NUM
gujaf-72	196	11	)	)	PUNCT
gujaf-72	196	12	.	.	PUNCT
gujaf-72	197	1	revalued	revalue	VERB
gujaf-72	197	2	financial	financial	ADJ
gujaf-72	197	3	,	,	PUNCT
gujaf-72	197	4	tangible	tangible	ADJ
gujaf-72	197	5	,	,	PUNCT
gujaf-72	197	6	and	and	CCONJ
gujaf-72	197	7	intangible	intangible	ADJ
gujaf-72	197	8	assets	asset	NOUN
gujaf-72	197	9	:	:	PUNCT
gujaf-72	197	10	associations	association	NOUN
gujaf-72	197	11	with	with	ADP
gujaf-72	197	12	share	share	NOUN
gujaf-72	197	13	prices	price	NOUN
gujaf-72	197	14	and	and	CCONJ
gujaf-72	197	15	non	non	ADJ
gujaf-72	197	16	-	-	ADJ
gujaf-72	197	17	marketbased	marketbase	VERB
gujaf-72	197	18	value	value	NOUN
gujaf-72	197	19	estimates	estimate	NOUN
gujaf-72	197	20	.	.	PUNCT
gujaf-72	198	1	j.	j.	PROPN
gujaf-72	198	2	acc	acc	PROPN
gujaf-72	198	3	.	.	PROPN
gujaf-72	199	1	res	res	PROPN
gujaf-72	199	2	.	.	PROPN
gujaf-72	200	1	36	36	NUM
gujaf-72	200	2	(	(	PUNCT
gujaf-72	200	3	supplement	supplement	NOUN
gujaf-72	200	4	)	)	PUNCT
gujaf-72	200	5	,	,	PUNCT
gujaf-72	200	6	199	199	NUM
gujaf-72	200	7	–	–	SYM
gujaf-72	200	8	233	233	NUM
gujaf-72	200	9	.	.	PUNCT
gujaf-72	200	10	gusau	gusau	PROPN
gujaf-72	200	11	journal	journal	PROPN
gujaf-72	200	12	of	of	ADP
gujaf-72	200	13	accounting	accounting	NOUN
gujaf-72	200	14	and	and	CCONJ
gujaf-72	200	15	finance	finance	NOUN
gujaf-72	200	16	,	,	PUNCT
gujaf-72	200	17	vol	vol	NOUN
gujaf-72	200	18	.	.	PROPN
gujaf-72	200	19	2	2	NUM
gujaf-72	200	20	,	,	PUNCT
gujaf-72	200	21	issue	issue	NOUN
gujaf-72	200	22	3	3	NUM
gujaf-72	200	23	,	,	PUNCT
gujaf-72	200	24	april	april	PROPN
gujaf-72	200	25	,	,	PUNCT
gujaf-72	200	26	2021	2021	NUM
gujaf-72	200	27	12	12	NUM
gujaf-72	200	28	barth	barth	NOUN
gujaf-72	200	29	,	,	PUNCT
gujaf-72	200	30	m.	m.	PROPN
gujaf-72	200	31	e.	e.	PROPN
gujaf-72	200	32	(	(	PUNCT
gujaf-72	200	33	1994	1994	NUM
gujaf-72	200	34	)	)	PUNCT
gujaf-72	200	35	.	.	PUNCT
gujaf-72	201	1	fair	fair	ADJ
gujaf-72	201	2	value	value	NOUN
gujaf-72	201	3	accounting	accounting	NOUN
gujaf-72	201	4	:	:	PUNCT
gujaf-72	201	5	evidence	evidence	NOUN
gujaf-72	201	6	from	from	ADP
gujaf-72	201	7	investment	investment	NOUN
gujaf-72	201	8	securities	security	NOUN
gujaf-72	201	9	and	and	CCONJ
gujaf-72	201	10	the	the	DET
gujaf-72	201	11	market	market	NOUN
gujaf-72	201	12	valuation	valuation	NOUN
gujaf-72	201	13	of	of	ADP
gujaf-72	201	14	banks	bank	NOUN
gujaf-72	201	15	.	.	PUNCT
gujaf-72	202	1	the	the	DET
gujaf-72	202	2	accounting	accounting	NOUN
gujaf-72	202	3	review	review	NOUN
gujaf-72	202	4	,	,	PUNCT
gujaf-72	202	5	69(1	69(1	NUM
gujaf-72	202	6	)	)	PUNCT
gujaf-72	202	7	,	,	PUNCT
gujaf-72	202	8	1	1	NUM
gujaf-72	202	9	-	-	SYM
gujaf-72	202	10	25	25	NUM
gujaf-72	202	11	.	.	PUNCT
gujaf-72	203	1	beatty	beatty	PROPN
gujaf-72	203	2	,	,	PUNCT
gujaf-72	203	3	a.	a.	PROPN
gujaf-72	203	4	l.	l.	PROPN
gujaf-72	203	5	,	,	PUNCT
gujaf-72	203	6	b.	b.	PROPN
gujaf-72	203	7	ke	ke	PROPN
gujaf-72	203	8	,	,	PUNCT
gujaf-72	203	9	and	and	CCONJ
gujaf-72	203	10	k.	k.	PROPN
gujaf-72	203	11	r.	r.	PROPN
gujaf-72	203	12	petroni	petroni	PROPN
gujaf-72	203	13	.	.	PUNCT
gujaf-72	204	1	(	(	PUNCT
gujaf-72	204	2	2002	2002	NUM
gujaf-72	204	3	)	)	PUNCT
gujaf-72	204	4	.	.	PUNCT
gujaf-72	205	1	earnings	earning	NOUN
gujaf-72	205	2	management	management	NOUN
gujaf-72	205	3	to	to	PART
gujaf-72	205	4	avoid	avoid	VERB
gujaf-72	205	5	earnings	earning	NOUN
gujaf-72	205	6	declines	decline	NOUN
gujaf-72	205	7	across	across	ADP
gujaf-72	205	8	publicly	publicly	ADV
gujaf-72	205	9	and	and	CCONJ
gujaf-72	205	10	privately	privately	ADV
gujaf-72	205	11	held	hold	VERB
gujaf-72	205	12	banks	bank	NOUN
gujaf-72	205	13	.	.	PUNCT
gujaf-72	206	1	the	the	DET
gujaf-72	206	2	accounting	accounting	NOUN
gujaf-72	206	3	review	review	NOUN
gujaf-72	206	4	77	77	NUM
gujaf-72	206	5	(	(	PUNCT
gujaf-72	206	6	3	3	NUM
gujaf-72	206	7	):	):	PUNCT
gujaf-72	206	8	547	547	NUM
gujaf-72	206	9	-	-	SYM
gujaf-72	206	10	570	570	NUM
gujaf-72	206	11	.	.	PUNCT
gujaf-72	206	12	benston	benston	NOUN
gujaf-72	206	13	,	,	PUNCT
gujaf-72	206	14	g.	g.	PROPN
gujaf-72	206	15	j.	j.	PROPN
gujaf-72	206	16	2008	2008	NUM
gujaf-72	206	17	.	.	PUNCT
gujaf-72	207	1	the	the	DET
gujaf-72	207	2	shortcomings	shortcoming	NOUN
gujaf-72	207	3	of	of	ADP
gujaf-72	207	4	fair	fair	ADJ
gujaf-72	207	5	-	-	PUNCT
gujaf-72	207	6	value	value	NOUN
gujaf-72	207	7	accounting	accounting	NOUN
gujaf-72	207	8	described	describe	VERB
gujaf-72	207	9	in	in	ADP
gujaf-72	207	10	sfas	sfas	NOUN
gujaf-72	207	11	157	157	NUM
gujaf-72	207	12	.	.	PUNCT
gujaf-72	207	13	journal	journal	PROPN
gujaf-72	207	14	of	of	ADP
gujaf-72	207	15	accounting	accounting	NOUN
gujaf-72	207	16	and	and	CCONJ
gujaf-72	207	17	public	public	ADJ
gujaf-72	207	18	policy	policy	NOUN
gujaf-72	207	19	27	27	NUM
gujaf-72	207	20	(	(	PUNCT
gujaf-72	207	21	2	2	NUM
gujaf-72	207	22	):	):	PUNCT
gujaf-72	207	23	101	101	NUM
gujaf-72	207	24	-	-	SYM
gujaf-72	207	25	114	114	NUM
gujaf-72	207	26	.	.	PUNCT
gujaf-72	207	27	benston	benston	NOUN
gujaf-72	207	28	,	,	PUNCT
gujaf-72	207	29	g.	g.	PROPN
gujaf-72	207	30	j.	j.	PROPN
gujaf-72	207	31	(	(	PUNCT
gujaf-72	207	32	2006	2006	NUM
gujaf-72	207	33	)	)	PUNCT
gujaf-72	207	34	.	.	PUNCT
gujaf-72	208	1	fair	fair	ADJ
gujaf-72	208	2	-	-	PUNCT
gujaf-72	208	3	value	value	NOUN
gujaf-72	208	4	accounting	accounting	NOUN
gujaf-72	208	5	:	:	PUNCT
gujaf-72	208	6	a	a	DET
gujaf-72	208	7	cautionary	cautionary	ADJ
gujaf-72	208	8	tale	tale	NOUN
gujaf-72	208	9	from	from	ADP
gujaf-72	208	10	enron	enron	PROPN
gujaf-72	208	11	.	.	PUNCT
gujaf-72	209	1	journal	journal	PROPN
gujaf-72	209	2	of	of	ADP
gujaf-72	209	3	accounting	accounting	PROPN
gujaf-72	209	4	&	&	CCONJ
gujaf-72	209	5	public	public	ADJ
gujaf-72	209	6	policy	policy	NOUN
gujaf-72	209	7	,	,	PUNCT
gujaf-72	209	8	25(1	25(1	NUM
gujaf-72	209	9	)	)	PUNCT
gujaf-72	209	10	,	,	PUNCT
gujaf-72	209	11	465	465	NUM
gujaf-72	209	12	-	-	SYM
gujaf-72	209	13	484	484	NUM
gujaf-72	209	14	.	.	PUNCT
gujaf-72	210	1	blankespoor	blankespoor	PROPN
gujaf-72	210	2	,	,	PUNCT
gujaf-72	210	3	e.	e.	PROPN
gujaf-72	210	4	,	,	PUNCT
gujaf-72	210	5	linsmeier	linsmeier	PROPN
gujaf-72	210	6	,	,	PUNCT
gujaf-72	210	7	t.j	t.j	PROPN
gujaf-72	210	8	.	.	PROPN
gujaf-72	210	9	,	,	PUNCT
gujaf-72	210	10	petroni	petroni	NOUN
gujaf-72	210	11	,	,	PUNCT
gujaf-72	210	12	k.r	k.r	PROPN
gujaf-72	210	13	.	.	PROPN
gujaf-72	210	14	and	and	CCONJ
gujaf-72	210	15	c.	c.	PROPN
gujaf-72	210	16	shakespeare	shakespeare	PROPN
gujaf-72	210	17	(	(	PUNCT
gujaf-72	210	18	2010	2010	NUM
gujaf-72	210	19	)	)	PUNCT
gujaf-72	210	20	“	"	PUNCT
gujaf-72	210	21	fair	fair	ADJ
gujaf-72	210	22	value	value	NOUN
gujaf-72	210	23	accounting	account	VERB
gujaf-72	210	24	for	for	ADP
gujaf-72	210	25	financial	financial	ADJ
gujaf-72	210	26	instruments	instrument	NOUN
gujaf-72	210	27	:	:	PUNCT
gujaf-72	210	28	does	do	AUX
gujaf-72	210	29	it	it	PRON
gujaf-72	210	30	improve	improve	VERB
gujaf-72	210	31	the	the	DET
gujaf-72	210	32	association	association	NOUN
gujaf-72	210	33	between	between	ADP
gujaf-72	210	34	bank	bank	NOUN
gujaf-72	210	35	leverage	leverage	NOUN
gujaf-72	210	36	and	and	CCONJ
gujaf-72	210	37	credit	credit	NOUN
gujaf-72	210	38	risk	risk	NOUN
gujaf-72	210	39	?	?	PUNCT
gujaf-72	210	40	”	"	PUNCT
gujaf-72	210	41	available	available	ADJ
gujaf-72	210	42	at	at	ADP
gujaf-72	210	43	ssrn	ssrn	PROPN
gujaf-72	210	44	:	:	PUNCT
gujaf-72	210	45	http://ssrn.com/abstract=1565653	http://ssrn.com/abstract=1565653	X
gujaf-72	210	46	.	.	PROPN
gujaf-72	210	47	bratten	bratten	PROPN
gujaf-72	210	48	,	,	PUNCT
gujaf-72	210	49	b.	b.	PROPN
gujaf-72	210	50	,	,	PUNCT
gujaf-72	210	51	m.	m.	NOUN
gujaf-72	210	52	causholli	causholli	PROPN
gujaf-72	210	53	and	and	CCONJ
gujaf-72	210	54	l.	l.	PROPN
gujaf-72	210	55	myers	myers	PROPN
gujaf-72	210	56	.	.	PUNCT
gujaf-72	211	1	(	(	PUNCT
gujaf-72	211	2	2012	2012	NUM
gujaf-72	211	3	)	)	PUNCT
gujaf-72	211	4	.	.	PUNCT
gujaf-72	212	1	the	the	DET
gujaf-72	212	2	effect	effect	NOUN
gujaf-72	212	3	of	of	ADP
gujaf-72	212	4	fair	fair	ADJ
gujaf-72	212	5	value	value	NOUN
gujaf-72	212	6	accounting	accounting	NOUN
gujaf-72	212	7	and	and	CCONJ
gujaf-72	212	8	auditor	auditor	NOUN
gujaf-72	212	9	specialization	specialization	NOUN
gujaf-72	212	10	on	on	ADP
gujaf-72	212	11	earnings	earning	NOUN
gujaf-72	212	12	management	management	NOUN
gujaf-72	212	13	:	:	PUNCT
gujaf-72	212	14	evidence	evidence	NOUN
gujaf-72	212	15	from	from	ADP
gujaf-72	212	16	the	the	DET
gujaf-72	212	17	banking	banking	NOUN
gujaf-72	212	18	industry	industry	NOUN
gujaf-72	212	19	.	.	PUNCT
gujaf-72	213	1	working	work	VERB
gujaf-72	213	2	paper	paper	NOUN
gujaf-72	213	3	,	,	PUNCT
gujaf-72	213	4	university	university	PROPN
gujaf-72	213	5	of	of	ADP
gujaf-72	213	6	kentucky	kentucky	PROPN
gujaf-72	213	7	.	.	PUNCT
gujaf-72	214	1	chang	chang	PROPN
gujaf-72	214	2	,	,	PUNCT
gujaf-72	214	3	r.d	r.d	PROPN
gujaf-72	214	4	,	,	PUNCT
gujaf-72	214	5	shen	shen	PROPN
gujaf-72	214	6	,	,	PUNCT
gujaf-72	214	7	w.	w.	PROPN
gujaf-72	214	8	h.	h.	PROPN
gujaf-72	214	9	&	&	CCONJ
gujaf-72	214	10	fang	fang	PROPN
gujaf-72	214	11	,	,	PUNCT
gujaf-72	214	12	c.	c.	PROPN
gujaf-72	214	13	j.	j.	PROPN
gujaf-72	214	14	(	(	PUNCT
gujaf-72	214	15	2008	2008	NUM
gujaf-72	214	16	)	)	PUNCT
gujaf-72	214	17	.	.	PUNCT
gujaf-72	215	1	discretionary	discretionary	ADJ
gujaf-72	215	2	loan	loan	NOUN
gujaf-72	215	3	loss	loss	NOUN
gujaf-72	215	4	provisions	provision	NOUN
gujaf-72	215	5	and	and	CCONJ
gujaf-72	215	6	earnings	earning	NOUN
gujaf-72	215	7	management	management	NOUN
gujaf-72	215	8	for	for	ADP
gujaf-72	215	9	the	the	DET
gujaf-72	215	10	banking	banking	NOUN
gujaf-72	215	11	industry	industry	NOUN
gujaf-72	215	12	.	.	PUNCT
gujaf-72	216	1	international	international	ADJ
gujaf-72	216	2	business	business	PROPN
gujaf-72	216	3	&	&	CCONJ
gujaf-72	216	4	economics	economics	PROPN
gujaf-72	216	5	research	research	PROPN
gujaf-72	216	6	journal	journal	PROPN
gujaf-72	216	7	,	,	PUNCT
gujaf-72	216	8	7(3	7(3	NUM
gujaf-72	216	9	):	):	PUNCT
gujaf-72	216	10	9	9	NUM
gujaf-72	216	11	-	-	SYM
gujaf-72	216	12	20	20	NUM
gujaf-72	216	13	.	.	PUNCT
gujaf-72	217	1	ehalaiye	ehalaiye	NOUN
gujaf-72	217	2	,	,	PUNCT
gujaf-72	217	3	o.	o.	NOUN
gujaf-72	217	4	o.	o.	PROPN
gujaf-72	217	5	(	(	PUNCT
gujaf-72	217	6	2014	2014	NUM
gujaf-72	217	7	)	)	PUNCT
gujaf-72	217	8	.	.	PUNCT
gujaf-72	218	1	an	an	DET
gujaf-72	218	2	evaluation	evaluation	NOUN
gujaf-72	218	3	of	of	ADP
gujaf-72	218	4	the	the	DET
gujaf-72	218	5	predictive	predictive	ADJ
gujaf-72	218	6	value	value	NOUN
gujaf-72	218	7	of	of	ADP
gujaf-72	218	8	bank	bank	NOUN
gujaf-72	218	9	fair	fair	ADJ
gujaf-72	218	10	values	value	NOUN
gujaf-72	218	11	,	,	PUNCT
gujaf-72	218	12	a	a	DET
gujaf-72	218	13	thesis	thesis	NOUN
gujaf-72	218	14	submitted	submit	VERB
gujaf-72	218	15	to	to	ADP
gujaf-72	218	16	the	the	DET
gujaf-72	218	17	victoria	victoria	PROPN
gujaf-72	218	18	university	university	PROPN
gujaf-72	218	19	of	of	ADP
gujaf-72	218	20	wellington	wellington	PROPN
gujaf-72	218	21	usa	usa	PROPN
gujaf-72	218	22	in	in	ADP
gujaf-72	218	23	fulfilment	fulfilment	NOUN
gujaf-72	218	24	of	of	ADP
gujaf-72	218	25	the	the	DET
gujaf-72	218	26	requirements	requirement	NOUN
gujaf-72	218	27	for	for	ADP
gujaf-72	218	28	the	the	DET
gujaf-72	218	29	degree	degree	NOUN
gujaf-72	218	30	of	of	ADP
gujaf-72	218	31	doctor	doctor	NOUN
gujaf-72	218	32	of	of	ADP
gujaf-72	218	33	philosophy	philosophy	NOUN
gujaf-72	218	34	fiechter	fiechter	NOUN
gujaf-72	218	35	,	,	PUNCT
gujaf-72	218	36	p.	p.	NOUN
gujaf-72	218	37	(	(	PUNCT
gujaf-72	218	38	2011	2011	NUM
gujaf-72	218	39	)	)	PUNCT
gujaf-72	218	40	.	.	PUNCT
gujaf-72	219	1	the	the	DET
gujaf-72	219	2	effects	effect	NOUN
gujaf-72	219	3	of	of	ADP
gujaf-72	219	4	the	the	DET
gujaf-72	219	5	fair	fair	ADJ
gujaf-72	219	6	value	value	NOUN
gujaf-72	219	7	option	option	NOUN
gujaf-72	219	8	under	under	ADP
gujaf-72	219	9	ias	ias	PROPN
gujaf-72	219	10	39	39	NUM
gujaf-72	219	11	on	on	ADP
gujaf-72	219	12	the	the	DET
gujaf-72	219	13	volatility	volatility	NOUN
gujaf-72	219	14	of	of	ADP
gujaf-72	219	15	bank	bank	NOUN
gujaf-72	219	16	earnings	earning	NOUN
gujaf-72	219	17	.	.	PUNCT
gujaf-72	220	1	journal	journal	NOUN
gujaf-72	220	2	of	of	ADP
gujaf-72	220	3	international	international	ADJ
gujaf-72	220	4	accounting	accounting	NOUN
gujaf-72	220	5	research	research	NOUN
gujaf-72	220	6	,	,	PUNCT
gujaf-72	220	7	10(1	10(1	NUM
gujaf-72	220	8	)	)	PUNCT
gujaf-72	220	9	,	,	PUNCT
gujaf-72	220	10	85–108	85–108	PROPN
gujaf-72	220	11	.	.	PUNCT
gujaf-72	221	1	goh	goh	PROPN
gujaf-72	221	2	,	,	PUNCT
gujaf-72	221	3	b.	b.	PROPN
gujaf-72	221	4	w.	w.	PROPN
gujaf-72	221	5	,	,	PUNCT
gujaf-72	221	6	li	li	PROPN
gujaf-72	221	7	,	,	PUNCT
gujaf-72	221	8	d.	d.	PROPN
gujaf-72	221	9	,	,	PUNCT
gujaf-72	221	10	ng	ng	PROPN
gujaf-72	221	11	,	,	PUNCT
gujaf-72	221	12	j.	j.	PROPN
gujaf-72	221	13	,	,	PUNCT
gujaf-72	221	14	&	&	CCONJ
gujaf-72	221	15	owyong	owyong	PROPN
gujaf-72	221	16	,	,	PUNCT
gujaf-72	221	17	k.	k.	PROPN
gujaf-72	221	18	k.	k.	PROPN
gujaf-72	221	19	,	,	PUNCT
gujaf-72	221	20	(	(	PUNCT
gujaf-72	221	21	2015	2015	NUM
gujaf-72	221	22	)	)	PUNCT
gujaf-72	221	23	.	.	PUNCT
gujaf-72	222	1	market	market	NOUN
gujaf-72	222	2	pricing	pricing	NOUN
gujaf-72	222	3	of	of	ADP
gujaf-72	222	4	banks	bank	NOUN
gujaf-72	222	5	’	’	PART
gujaf-72	222	6	fair	fair	ADJ
gujaf-72	222	7	value	value	NOUN
gujaf-72	222	8	assets	asset	NOUN
gujaf-72	222	9	reported	report	VERB
gujaf-72	222	10	under	under	ADP
gujaf-72	222	11	sfas	sfas	NOUN
gujaf-72	222	12	157	157	NUM
gujaf-72	222	13	since	since	SCONJ
gujaf-72	222	14	the	the	DET
gujaf-72	222	15	2008	2008	NUM
gujaf-72	222	16	financial	financial	ADJ
gujaf-72	222	17	crisis	crisis	NOUN
gujaf-72	222	18	.	.	PUNCT
gujaf-72	223	1	singapore	singapore	PROPN
gujaf-72	223	2	management	management	PROPN
gujaf-72	223	3	university	university	PROPN
gujaf-72	223	4	.	.	PUNCT
gujaf-72	224	1	gujarati	gujarati	PROPN
gujaf-72	224	2	,	,	PUNCT
gujaf-72	224	3	n.	n.	PROPN
gujaf-72	224	4	d.	d.	PROPN
gujaf-72	224	5	(	(	PUNCT
gujaf-72	224	6	2004	2004	NUM
gujaf-72	224	7	)	)	PUNCT
gujaf-72	224	8	basic	basic	ADJ
gujaf-72	224	9	economericts	economerict	NOUN
gujaf-72	224	10	.	.	PUNCT
gujaf-72	225	1	4	4	NUM
gujaf-72	225	2	th	th	NUM
gujaf-72	225	3	edition	edition	NOUN
gujaf-72	225	4	,	,	PUNCT
gujaf-72	225	5	mcgraw	mcgraw	NOUN
gujaf-72	225	6	-	-	PUNCT
gujaf-72	225	7	hills	hill	NOUN
gujaf-72	225	8	,	,	PUNCT
gujaf-72	225	9	usa	usa	PROPN
gujaf-72	225	10	.	.	PROPN
gujaf-72	225	11	hanselman	hanselman	PROPN
gujaf-72	225	12	,	,	PUNCT
gujaf-72	225	13	o.	o.	PROPN
gujaf-72	225	14	(	(	PUNCT
gujaf-72	225	15	2009	2009	NUM
gujaf-72	225	16	)	)	PUNCT
gujaf-72	225	17	.	.	PUNCT
gujaf-72	226	1	full	full	ADJ
gujaf-72	226	2	fair	fair	ADJ
gujaf-72	226	3	value	value	NOUN
gujaf-72	226	4	accounting	accounting	NOUN
gujaf-72	226	5	:	:	PUNCT
gujaf-72	226	6	its	its	PRON
gujaf-72	226	7	time	time	NOUN
gujaf-72	226	8	has	have	AUX
gujaf-72	226	9	come	come	VERB
gujaf-72	226	10	.	.	PUNCT
gujaf-72	227	1	journal	journal	PROPN
gujaf-72	227	2	of	of	ADP
gujaf-72	227	3	performance	performance	NOUN
gujaf-72	227	4	management	management	NOUN
gujaf-72	227	5	,	,	PUNCT
gujaf-72	227	6	1	1	NUM
gujaf-72	227	7	,	,	PUNCT
gujaf-72	227	8	1	1	NUM
gujaf-72	227	9	-	-	SYM
gujaf-72	227	10	18	18	NUM
gujaf-72	227	11	.	.	PUNCT
gujaf-72	228	1	hsu	hsu	PROPN
gujaf-72	228	2	p.h	p.h	PROPN
gujaf-72	228	3	.	.	PROPN
gujaf-72	228	4	,	,	PUNCT
gujaf-72	228	5	and	and	CCONJ
gujaf-72	228	6	lin	lin	PROPN
gujaf-72	228	7	y.	y.	PROPN
gujaf-72	228	8	,	,	PUNCT
gujaf-72	228	9	(	(	PUNCT
gujaf-72	228	10	2016	2016	NUM
gujaf-72	228	11	)	)	PUNCT
gujaf-72	228	12	.	.	PUNCT
gujaf-72	229	1	fair	fair	ADJ
gujaf-72	229	2	value	value	NOUN
gujaf-72	229	3	accounting	accounting	NOUN
gujaf-72	229	4	,	,	PUNCT
gujaf-72	229	5	earnings	earning	NOUN
gujaf-72	229	6	management	management	NOUN
gujaf-72	229	7	.	.	PUNCT
gujaf-72	230	1	eurasian	eurasian	PROPN
gujaf-72	230	2	.	.	PROPN
gujaf-72	230	3	journal	journal	PROPN
gujaf-72	230	4	of	of	ADP
gujaf-72	230	5	business	business	NOUN
gujaf-72	230	6	and	and	CCONJ
gujaf-72	230	7	management	management	NOUN
gujaf-72	230	8	,	,	PUNCT
gujaf-72	230	9	4(2	4(2	NUM
gujaf-72	230	10	)	)	PUNCT
gujaf-72	230	11	.	.	PUNCT
gujaf-72	231	1	laux	laux	PROPN
gujaf-72	231	2	,	,	PUNCT
gujaf-72	231	3	c.	c.	PROPN
gujaf-72	231	4	,	,	PUNCT
gujaf-72	231	5	&	&	CCONJ
gujaf-72	231	6	leuz	leuz	PROPN
gujaf-72	231	7	,	,	PUNCT
gujaf-72	231	8	c.	c.	PROPN
gujaf-72	231	9	(	(	PUNCT
gujaf-72	231	10	2010).did	2010).did	VERB
gujaf-72	231	11	fair	fair	ADJ
gujaf-72	231	12	-	-	PUNCT
gujaf-72	231	13	value	value	NOUN
gujaf-72	231	14	accounting	accounting	NOUN
gujaf-72	231	15	contribute	contribute	NOUN
gujaf-72	231	16	to	to	ADP
gujaf-72	231	17	the	the	DET
gujaf-72	231	18	financial	financial	ADJ
gujaf-72	231	19	crisis	crisis	NOUN
gujaf-72	231	20	.	.	PUNCT
gujaf-72	232	1	journal	journal	NOUN
gujaf-72	232	2	of	of	ADP
gujaf-72	232	3	economic	economic	ADJ
gujaf-72	232	4	perspectives	perspective	NOUN
gujaf-72	232	5	,	,	PUNCT
gujaf-72	232	6	24(1	24(1	NUM
gujaf-72	232	7	)	)	PUNCT
gujaf-72	232	8	,	,	PUNCT
gujaf-72	232	9	93–118	93–118	PROPN
gujaf-72	232	10	.	.	PUNCT
gujaf-72	232	11	muller	muller	PROPN
gujaf-72	232	12	,	,	PUNCT
gujaf-72	232	13	k.	k.	PROPN
gujaf-72	232	14	a.	a.	PROPN
gujaf-72	232	15	,	,	PUNCT
gujaf-72	232	16	riedl	riedl	PROPN
gujaf-72	232	17	,	,	PUNCT
gujaf-72	232	18	e.	e.	PROPN
gujaf-72	232	19	j.	j.	PROPN
gujaf-72	232	20	,	,	PUNCT
gujaf-72	232	21	&	&	CCONJ
gujaf-72	232	22	sellhorn	sellhorn	VERB
gujaf-72	232	23	,	,	PUNCT
gujaf-72	232	24	t.	t.	PROPN
gujaf-72	232	25	(	(	PUNCT
gujaf-72	232	26	2008).consequences	2008).consequences	NUM
gujaf-72	232	27	of	of	ADP
gujaf-72	232	28	voluntary	voluntary	ADJ
gujaf-72	232	29	and	and	CCONJ
gujaf-72	232	30	mandatory	mandatory	ADJ
gujaf-72	232	31	fair	fair	ADJ
gujaf-72	232	32	value	value	NOUN
gujaf-72	232	33	accounting	accounting	NOUN
gujaf-72	232	34	:	:	PUNCT
gujaf-72	232	35	evidence	evidence	NOUN
gujaf-72	232	36	surrounding	surround	VERB
gujaf-72	232	37	ifrs	ifrs	ADJ
gujaf-72	232	38	adoption	adoption	NOUN
gujaf-72	232	39	in	in	ADP
gujaf-72	232	40	the	the	DET
gujaf-72	232	41	eu	eu	PROPN
gujaf-72	232	42	real	real	ADJ
gujaf-72	232	43	estate	estate	NOUN
gujaf-72	232	44	industry	industry	NOUN
gujaf-72	232	45	.	.	PUNCT
gujaf-72	233	1	working	work	VERB
gujaf-72	233	2	paper	paper	NOUN
gujaf-72	233	3	,	,	PUNCT
gujaf-72	233	4	harvard	harvard	PROPN
gujaf-72	233	5	business	business	PROPN
gujaf-72	233	6	school	school	PROPN
gujaf-72	233	7	.	.	PUNCT
gujaf-72	234	1	retrieved	retrieve	VERB
gujaf-72	234	2	from	from	ADP
gujaf-72	234	3	:	:	PUNCT
gujaf-72	234	4	http://www.hbs.edu/research/pdf/09-033.pdf	http://www.hbs.edu/research/pdf/09-033.pdf	NOUN
gujaf-72	234	5	power	power	NOUN
gujaf-72	234	6	,	,	PUNCT
gujaf-72	234	7	l.	l.	PROPN
gujaf-72	234	8	(	(	PUNCT
gujaf-72	234	9	2008).fair	2008).fair	NUM
gujaf-72	234	10	value	value	NOUN
gujaf-72	234	11	–	–	PUNCT
gujaf-72	234	12	friend	friend	NOUN
gujaf-72	234	13	or	or	CCONJ
gujaf-72	234	14	foe	foe	NOUN
gujaf-72	234	15	.	.	PUNCT
gujaf-72	235	1	retrieved	retrieve	VERB
gujaf-72	235	2	from	from	ADP
gujaf-72	235	3	:	:	PUNCT
gujaf-72	235	4	http://www.pwc.com/extweb/pwcpublications.nsf/dfeb71994ed9bd4d802571490030862f	http://www.pwc.com/extweb/pwcpublications.nsf/dfeb71994ed9bd4d802571490030862f	NOUN
gujaf-72	235	5	/3ea3bd0a293c335e8025749f0032fd8f/$file	/3ea3bd0a293c335e8025749f0032fd8f/$file	SYM
gujaf-72	235	6	/	/	SYM
gujaf-72	235	7	fair_value_friend_or_foe_august_2008.pdf	fair_value_friend_or_foe_august_2008.pdf	NOUN
gujaf-72	235	8	pwc	pwc	NOUN
gujaf-72	235	9	(	(	PUNCT
gujaf-72	235	10	2015	2015	NUM
gujaf-72	235	11	)	)	PUNCT
gujaf-72	235	12	fair	fair	ADJ
gujaf-72	235	13	value	value	NOUN
gujaf-72	235	14	measurements	measurement	NOUN
gujaf-72	235	15	,	,	PUNCT
gujaf-72	235	16	global	global	ADJ
gujaf-72	235	17	edition	edition	NOUN
gujaf-72	235	18	cfodirect	cfodirect	PROPN
gujaf-72	235	19	net	net	ADJ
gujaf-72	235	20	work	work	NOUN
gujaf-72	235	21	,	,	PUNCT
gujaf-72	235	22	international	international	ADJ
gujaf-72	235	23	pwc	pwc	NOUN
gujaf-72	235	24	sites	site	NOUN
gujaf-72	235	25	song	song	NOUN
gujaf-72	235	26	,	,	PUNCT
gujaf-72	235	27	c.j	c.j	PROPN
gujaf-72	235	28	.	.	PROPN
gujaf-72	235	29	,	,	PUNCT
gujaf-72	235	30	thomas	thomas	PROPN
gujaf-72	235	31	,	,	PUNCT
gujaf-72	235	32	w.b	w.b	PROPN
gujaf-72	235	33	.	.	PROPN
gujaf-72	235	34	,	,	PUNCT
gujaf-72	235	35	yi	yi	PROPN
gujaf-72	235	36	,	,	PUNCT
gujaf-72	235	37	h.	h.	PROPN
gujaf-72	235	38	,	,	PUNCT
gujaf-72	235	39	(	(	PUNCT
gujaf-72	235	40	2010	2010	NUM
gujaf-72	235	41	)	)	PUNCT
gujaf-72	235	42	.	.	PUNCT
gujaf-72	236	1	value	value	NOUN
gujaf-72	236	2	relevance	relevance	NOUN
gujaf-72	236	3	of	of	ADP
gujaf-72	236	4	fas	fas	PROPN
gujaf-72	236	5	no	no	NOUN
gujaf-72	236	6	.	.	PROPN
gujaf-72	237	1	157	157	NUM
gujaf-72	237	2	fair	fair	ADJ
gujaf-72	237	3	value	value	NOUN
gujaf-72	237	4	hierarchy	hierarchy	NOUN
gujaf-72	237	5	information	information	NOUN
gujaf-72	237	6	and	and	CCONJ
gujaf-72	237	7	the	the	DET
gujaf-72	237	8	impact	impact	NOUN
gujaf-72	237	9	of	of	ADP
gujaf-72	237	10	corporate	corporate	ADJ
gujaf-72	237	11	governance	governance	NOUN
gujaf-72	237	12	mechanisms	mechanism	NOUN
gujaf-72	237	13	.	.	PUNCT
gujaf-72	238	1	acc	acc	AUX
gujaf-72	238	2	.	.	PROPN
gujaf-72	238	3	rev	rev	PROPN
gujaf-72	238	4	.	.	PROPN
gujaf-72	238	5	85	85	NUM
gujaf-72	238	6	(	(	PUNCT
gujaf-72	238	7	4	4	NUM
gujaf-72	238	8	)	)	PUNCT
gujaf-72	238	9	,	,	PUNCT
gujaf-72	238	10	1375–1410	1375–1410	NUM
gujaf-72	238	11	.	.	PUNCT
gujaf-72	239	1	xiaolu	xiaolu	PROPN
gujaf-72	239	2	xu	xu	PROPN
gujaf-72	240	1	(	(	PUNCT
gujaf-72	240	2	2013).fair	2013).fair	NUM
gujaf-72	240	3	value	value	NOUN
gujaf-72	240	4	measurements	measurement	NOUN
gujaf-72	240	5	and	and	CCONJ
gujaf-72	240	6	earnings	earning	NOUN
gujaf-72	240	7	management	management	NOUN
gujaf-72	240	8	:	:	PUNCT
gujaf-72	240	9	evidence	evidence	NOUN
gujaf-72	240	10	from	from	ADP
gujaf-72	240	11	the	the	DET
gujaf-72	240	12	banking	banking	NOUN
gujaf-72	240	13	industry	industry	NOUN
gujaf-72	240	14	.	.	PUNCT
gujaf-72	241	1	accounting	accounting	NOUN
gujaf-72	241	2	dissertations	dissertation	NOUN
gujaf-72	241	3	whitman	whitman	PROPN
gujaf-72	241	4	school	school	PROPN
gujaf-72	241	5	of	of	ADP
gujaf-72	241	6	management	management	NOUN
gujaf-72	241	7	.	.	PUNCT
gujaf-72	242	1	http://ssrn.com/abstract=1565653	http://ssrn.com/abstract=1565653	X
gujaf-72	242	2	http://www.hbs.edu/research/pdf/09-033.pdf	http://www.hbs.edu/research/pdf/09-033.pdf	PROPN
gujaf-72	242	3	http://www.pwc.com/extweb/pwcpublications.nsf/dfeb71994ed9bd4d802571490030862f	http://www.pwc.com/extweb/pwcpublications.nsf/dfeb71994ed9bd4d802571490030862f	ADP
gujaf-72	242	4	gusau	gusau	PROPN
gujaf-72	242	5	journal	journal	NOUN
gujaf-72	242	6	of	of	ADP
gujaf-72	242	7	accounting	accounting	NOUN
gujaf-72	242	8	and	and	CCONJ
gujaf-72	242	9	finance	finance	NOUN
gujaf-72	242	10	,	,	PUNCT
gujaf-72	242	11	vol	vol	NOUN
gujaf-72	242	12	.	.	PROPN
gujaf-72	242	13	2	2	NUM
gujaf-72	242	14	,	,	PUNCT
gujaf-72	242	15	issue	issue	NOUN
gujaf-72	242	16	3	3	NUM
gujaf-72	242	17	,	,	PUNCT
gujaf-72	242	18	april	april	PROPN
gujaf-72	242	19	,	,	PUNCT
gujaf-72	242	20	2021	2021	NUM
gujaf-72	242	21	13	13	NUM