id	sid	tid	token	lemma	pos
gujaf-73	1	1	gusau	gusau	PROPN
gujaf-73	1	2	journal	journal	NOUN
gujaf-73	1	3	of	of	ADP
gujaf-73	1	4	accounting	accounting	NOUN
gujaf-73	1	5	and	and	CCONJ
gujaf-73	1	6	finance	finance	NOUN
gujaf-73	1	7	,	,	PUNCT
gujaf-73	1	8	vol	vol	NOUN
gujaf-73	1	9	.	.	PROPN
gujaf-73	1	10	2	2	NUM
gujaf-73	1	11	,	,	PUNCT
gujaf-73	1	12	issue	issue	NOUN
gujaf-73	1	13	3	3	NUM
gujaf-73	1	14	,	,	PUNCT
gujaf-73	1	15	april	april	PROPN
gujaf-73	1	16	,	,	PUNCT
gujaf-73	1	17	2021	2021	NUM
gujaf-73	1	18	1	1	NUM
gujaf-73	1	19	gusau	gusau	ADJ
gujaf-73	1	20	journal	journal	NOUN
gujaf-73	1	21	of	of	ADP
gujaf-73	1	22	accounting	accounting	NOUN
gujaf-73	1	23	and	and	CCONJ
gujaf-73	1	24	finance	finance	NOUN
gujaf-73	1	25	(	(	PUNCT
gujaf-73	1	26	gujaf	gujaf	NOUN
gujaf-73	1	27	)	)	PUNCT
gujaf-73	1	28	vol	vol	NOUN
gujaf-73	1	29	.	.	NOUN
gujaf-73	1	30	2	2	NUM
gujaf-73	1	31	issue	issue	NOUN
gujaf-73	1	32	3	3	NUM
gujaf-73	1	33	,	,	PUNCT
gujaf-73	1	34	april	april	PROPN
gujaf-73	1	35	,	,	PUNCT
gujaf-73	1	36	2021	2021	NUM
gujaf-73	1	37	issn	issn	X
gujaf-73	1	38	:	:	PUNCT
gujaf-73	1	39	2756	2756	NUM
gujaf-73	1	40	-	-	PUNCT
gujaf-73	1	41	665x	665x	NOUN
gujaf-73	1	42	a	a	DET
gujaf-73	1	43	publication	publication	NOUN
gujaf-73	1	44	of	of	ADP
gujaf-73	1	45	department	department	NOUN
gujaf-73	1	46	of	of	ADP
gujaf-73	1	47	accounting	accounting	NOUN
gujaf-73	1	48	and	and	CCONJ
gujaf-73	1	49	finance	finance	NOUN
gujaf-73	1	50	,	,	PUNCT
gujaf-73	1	51	faculty	faculty	NOUN
gujaf-73	1	52	of	of	ADP
gujaf-73	1	53	management	management	NOUN
gujaf-73	1	54	and	and	CCONJ
gujaf-73	1	55	social	social	ADJ
gujaf-73	1	56	sciences	science	NOUN
gujaf-73	1	57	,	,	PUNCT
gujaf-73	1	58	federal	federal	ADJ
gujaf-73	1	59	university	university	NOUN
gujaf-73	1	60	gusau	gusau	NOUN
gujaf-73	1	61	,	,	PUNCT
gujaf-73	1	62	zamfara	zamfara	PROPN
gujaf-73	1	63	state	state	PROPN
gujaf-73	1	64	–	–	PUNCT
gujaf-73	1	65	nigeria	nigeria	PROPN
gujaf-73	1	66	gusau	gusau	PROPN
gujaf-73	1	67	journal	journal	PROPN
gujaf-73	1	68	of	of	ADP
gujaf-73	1	69	accounting	accounting	NOUN
gujaf-73	1	70	and	and	CCONJ
gujaf-73	1	71	finance	finance	NOUN
gujaf-73	1	72	,	,	PUNCT
gujaf-73	1	73	vol	vol	NOUN
gujaf-73	1	74	.	.	PROPN
gujaf-73	1	75	2	2	NUM
gujaf-73	1	76	,	,	PUNCT
gujaf-73	1	77	issue	issue	NOUN
gujaf-73	1	78	3	3	NUM
gujaf-73	1	79	,	,	PUNCT
gujaf-73	1	80	april	april	PROPN
gujaf-73	1	81	,	,	PUNCT
gujaf-73	1	82	2021	2021	NUM
gujaf-73	1	83	2	2	NUM
gujaf-73	1	84	fair	fair	ADJ
gujaf-73	1	85	value	value	NOUN
gujaf-73	1	86	unobservable	unobservable	ADJ
gujaf-73	1	87	inputs	input	NOUN
gujaf-73	1	88	on	on	ADP
gujaf-73	1	89	the	the	DET
gujaf-73	1	90	value	value	NOUN
gujaf-73	1	91	relevance	relevance	NOUN
gujaf-73	1	92	of	of	ADP
gujaf-73	1	93	listed	list	VERB
gujaf-73	1	94	deposit	deposit	NOUN
gujaf-73	1	95	money	money	NOUN
gujaf-73	1	96	banks	bank	NOUN
gujaf-73	1	97	(	(	PUNCT
gujaf-73	1	98	dmbs	dmb	NOUN
gujaf-73	1	99	)	)	PUNCT
gujaf-73	1	100	in	in	ADP
gujaf-73	1	101	nigeria	nigeria	PROPN
gujaf-73	1	102	amos	amos	PROPN
gujaf-73	1	103	osikpemhi	osikpemhi	PROPN
gujaf-73	1	104	ozemoya	ozemoya	ADJ
gujaf-73	1	105	department	department	PROPN
gujaf-73	1	106	of	of	ADP
gujaf-73	1	107	accounting	account	VERB
gujaf-73	1	108	abu	abu	PROPN
gujaf-73	1	109	business	business	PROPN
gujaf-73	1	110	school	school	PROPN
gujaf-73	1	111	ahmadu	ahmadu	PROPN
gujaf-73	1	112	bello	bello	PROPN
gujaf-73	1	113	university	university	PROPN
gujaf-73	2	1	zaria	zaria	PROPN
gujaf-73	2	2	pedroyalty3@yahoo.com	pedroyalty3@yahoo.com	PROPN
gujaf-73	3	1	luka	luka	PROPN
gujaf-73	3	2	mailafia	mailafia	PROPN
gujaf-73	3	3	department	department	PROPN
gujaf-73	3	4	of	of	ADP
gujaf-73	3	5	accountimg	accountimg	PROPN
gujaf-73	3	6	abu	abu	PROPN
gujaf-73	3	7	business	business	PROPN
gujaf-73	3	8	school	school	PROPN
gujaf-73	3	9	ahmadu	ahmadu	PROPN
gujaf-73	3	10	bello	bello	PROPN
gujaf-73	3	11	university	university	PROPN
gujaf-73	3	12	,	,	PUNCT
gujaf-73	3	13	zaria	zaria	PROPN
gujaf-73	3	14	email	email	NOUN
gujaf-73	3	15	:	:	PUNCT
gujaf-73	4	1	lumailafia@gmail.com	lumailafia@gmail.com	X
gujaf-73	4	2	08065635743	08065635743	NUM
gujaf-73	5	1	abstract	abstract	ADV
gujaf-73	5	2	this	this	DET
gujaf-73	5	3	study	study	NOUN
gujaf-73	5	4	addressed	address	VERB
gujaf-73	5	5	the	the	DET
gujaf-73	5	6	influence	influence	NOUN
gujaf-73	5	7	of	of	ADP
gujaf-73	5	8	fair	fair	ADJ
gujaf-73	5	9	value	value	NOUN
gujaf-73	5	10	of	of	ADP
gujaf-73	5	11	unobservable	unobservable	ADJ
gujaf-73	5	12	inputs	input	NOUN
gujaf-73	5	13	on	on	ADP
gujaf-73	5	14	the	the	DET
gujaf-73	5	15	interrelationship	interrelationship	NOUN
gujaf-73	5	16	between	between	ADP
gujaf-73	5	17	the	the	DET
gujaf-73	5	18	value	value	NOUN
gujaf-73	5	19	relevance	relevance	NOUN
gujaf-73	5	20	of	of	ADP
gujaf-73	5	21	listed	list	VERB
gujaf-73	5	22	dmbs	dmb	NOUN
gujaf-73	5	23	in	in	ADP
gujaf-73	5	24	nigeria	nigeria	PROPN
gujaf-73	5	25	.	.	PUNCT
gujaf-73	6	1	the	the	DET
gujaf-73	6	2	sample	sample	NOUN
gujaf-73	6	3	is	be	AUX
gujaf-73	6	4	comprised	comprise	VERB
gujaf-73	6	5	of	of	ADP
gujaf-73	6	6	ten	ten	NUM
gujaf-73	6	7	(	(	PUNCT
gujaf-73	6	8	10	10	NUM
gujaf-73	6	9	)	)	PUNCT
gujaf-73	6	10	listed	list	VERB
gujaf-73	6	11	deposit	deposit	NOUN
gujaf-73	6	12	money	money	NOUN
gujaf-73	6	13	banks	bank	NOUN
gujaf-73	6	14	(	(	PUNCT
gujaf-73	6	15	dmbs	dmb	NOUN
gujaf-73	6	16	)	)	PUNCT
gujaf-73	6	17	in	in	ADP
gujaf-73	6	18	nigeria	nigeria	PROPN
gujaf-73	6	19	for	for	ADP
gujaf-73	6	20	seven	seven	NUM
gujaf-73	6	21	(	(	PUNCT
gujaf-73	6	22	7	7	NUM
gujaf-73	6	23	)	)	PUNCT
gujaf-73	6	24	years	year	NOUN
gujaf-73	6	25	(	(	PUNCT
gujaf-73	6	26	between	between	ADP
gujaf-73	6	27	2012	2012	NUM
gujaf-73	6	28	and	and	CCONJ
gujaf-73	6	29	2018	2018	NUM
gujaf-73	6	30	)	)	PUNCT
gujaf-73	6	31	.	.	PUNCT
gujaf-73	7	1	secondary	secondary	ADJ
gujaf-73	7	2	data	datum	NOUN
gujaf-73	7	3	were	be	AUX
gujaf-73	7	4	obtained	obtain	VERB
gujaf-73	7	5	from	from	ADP
gujaf-73	7	6	the	the	DET
gujaf-73	7	7	annual	annual	ADJ
gujaf-73	7	8	reports	report	NOUN
gujaf-73	7	9	and	and	CCONJ
gujaf-73	7	10	accounts	account	NOUN
gujaf-73	7	11	of	of	ADP
gujaf-73	7	12	the	the	DET
gujaf-73	7	13	listed	list	VERB
gujaf-73	7	14	dmbs	dmb	NOUN
gujaf-73	7	15	in	in	ADP
gujaf-73	7	16	nigeria	nigeria	PROPN
gujaf-73	7	17	and	and	CCONJ
gujaf-73	7	18	the	the	DET
gujaf-73	7	19	panel	panel	NOUN
gujaf-73	7	20	multiple	multiple	ADJ
gujaf-73	7	21	regression	regression	NOUN
gujaf-73	7	22	technique	technique	NOUN
gujaf-73	7	23	of	of	ADP
gujaf-73	7	24	data	datum	NOUN
gujaf-73	7	25	analysis	analysis	NOUN
gujaf-73	7	26	was	be	AUX
gujaf-73	7	27	employed	employ	VERB
gujaf-73	7	28	as	as	ADP
gujaf-73	7	29	the	the	DET
gujaf-73	7	30	tool	tool	NOUN
gujaf-73	7	31	for	for	ADP
gujaf-73	7	32	analysis	analysis	NOUN
gujaf-73	7	33	.	.	PUNCT
gujaf-73	8	1	results	result	NOUN
gujaf-73	8	2	from	from	ADP
gujaf-73	8	3	the	the	DET
gujaf-73	8	4	regression	regression	NOUN
gujaf-73	8	5	analysis	analysis	NOUN
gujaf-73	8	6	revealed	reveal	VERB
gujaf-73	8	7	that	that	SCONJ
gujaf-73	8	8	there	there	PRON
gujaf-73	8	9	is	be	VERB
gujaf-73	8	10	positive	positive	ADJ
gujaf-73	8	11	significant	significant	ADJ
gujaf-73	8	12	relationship	relationship	NOUN
gujaf-73	8	13	between	between	ADP
gujaf-73	8	14	fair	fair	ADJ
gujaf-73	8	15	value	value	NOUN
gujaf-73	8	16	unobservable	unobservable	ADJ
gujaf-73	8	17	inputs	input	NOUN
gujaf-73	8	18	,	,	PUNCT
gujaf-73	8	19	book	book	NOUN
gujaf-73	8	20	value	value	NOUN
gujaf-73	8	21	per	per	ADP
gujaf-73	8	22	share	share	NOUN
gujaf-73	8	23	on	on	ADP
gujaf-73	8	24	the	the	DET
gujaf-73	8	25	value	value	NOUN
gujaf-73	8	26	relevance	relevance	NOUN
gujaf-73	8	27	of	of	ADP
gujaf-73	8	28	accounting	accounting	NOUN
gujaf-73	8	29	information	information	NOUN
gujaf-73	8	30	.	.	PUNCT
gujaf-73	9	1	based	base	VERB
gujaf-73	9	2	on	on	ADP
gujaf-73	9	3	the	the	DET
gujaf-73	9	4	findings	finding	NOUN
gujaf-73	9	5	it	it	PRON
gujaf-73	9	6	is	be	AUX
gujaf-73	9	7	therefore	therefore	ADV
gujaf-73	9	8	recommended	recommend	VERB
gujaf-73	9	9	that	that	SCONJ
gujaf-73	9	10	management	management	NOUN
gujaf-73	9	11	of	of	ADP
gujaf-73	9	12	listed	list	VERB
gujaf-73	9	13	deposit	deposit	NOUN
gujaf-73	9	14	money	money	NOUN
gujaf-73	9	15	banks	bank	NOUN
gujaf-73	9	16	should	should	AUX
gujaf-73	9	17	take	take	VERB
gujaf-73	9	18	cognizance	cognizance	NOUN
gujaf-73	9	19	of	of	ADP
gujaf-73	9	20	fair	fair	ADJ
gujaf-73	9	21	value	value	NOUN
gujaf-73	9	22	inputs	input	NOUN
gujaf-73	9	23	when	when	SCONJ
gujaf-73	9	24	preparing	prepare	VERB
gujaf-73	9	25	financial	financial	ADJ
gujaf-73	9	26	statements	statement	NOUN
gujaf-73	9	27	.	.	PUNCT
gujaf-73	10	1	mailto:lumailafia@gmail.com	mailto:lumailafia@gmail.com	PROPN
gujaf-73	10	2	gusau	gusau	PROPN
gujaf-73	10	3	journal	journal	PROPN
gujaf-73	10	4	of	of	ADP
gujaf-73	10	5	accounting	accounting	NOUN
gujaf-73	10	6	and	and	CCONJ
gujaf-73	10	7	finance	finance	NOUN
gujaf-73	10	8	,	,	PUNCT
gujaf-73	10	9	vol	vol	NOUN
gujaf-73	10	10	.	.	PROPN
gujaf-73	10	11	2	2	NUM
gujaf-73	10	12	,	,	PUNCT
gujaf-73	10	13	issue	issue	NOUN
gujaf-73	10	14	3	3	NUM
gujaf-73	10	15	,	,	PUNCT
gujaf-73	10	16	april	april	PROPN
gujaf-73	10	17	,	,	PUNCT
gujaf-73	10	18	2021	2021	NUM
gujaf-73	10	19	3	3	NUM
gujaf-73	10	20	keywords	keyword	NOUN
gujaf-73	10	21	:	:	PUNCT
gujaf-73	10	22	fair	fair	ADJ
gujaf-73	10	23	value	value	NOUN
gujaf-73	10	24	,	,	PUNCT
gujaf-73	10	25	value	value	NOUN
gujaf-73	10	26	relevance	relevance	NOUN
gujaf-73	10	27	,	,	PUNCT
gujaf-73	10	28	unobservable	unobservable	ADJ
gujaf-73	10	29	inputs	input	NOUN
gujaf-73	10	30	,	,	PUNCT
gujaf-73	10	31	book	book	NOUN
gujaf-73	10	32	value	value	NOUN
gujaf-73	10	33	per	per	ADP
gujaf-73	10	34	share	share	NOUN
gujaf-73	10	35	,	,	PUNCT
gujaf-73	10	36	earnings	earning	NOUN
gujaf-73	10	37	per	per	ADP
gujaf-73	10	38	share	share	NOUN
gujaf-73	10	39	.	.	PUNCT
gujaf-73	11	1	1.1	1.1	NUM
gujaf-73	11	2	introduction	introduction	NOUN
gujaf-73	11	3	financial	financial	ADJ
gujaf-73	11	4	statements	statement	NOUN
gujaf-73	11	5	give	give	VERB
gujaf-73	11	6	vital	vital	ADJ
gujaf-73	11	7	information	information	NOUN
gujaf-73	11	8	on	on	ADP
gujaf-73	11	9	the	the	DET
gujaf-73	11	10	financial	financial	ADJ
gujaf-73	11	11	state	state	NOUN
gujaf-73	11	12	of	of	ADP
gujaf-73	11	13	affairs	affair	NOUN
gujaf-73	11	14	of	of	ADP
gujaf-73	11	15	an	an	DET
gujaf-73	11	16	organisation	organisation	NOUN
gujaf-73	11	17	(	(	PUNCT
gujaf-73	11	18	nirmala	nirmala	PROPN
gujaf-73	11	19	and	and	CCONJ
gujaf-73	11	20	florence	florence	NOUN
gujaf-73	11	21	,	,	PUNCT
gujaf-73	11	22	2011	2011	NUM
gujaf-73	11	23	)	)	PUNCT
gujaf-73	11	24	.	.	PUNCT
gujaf-73	12	1	the	the	DET
gujaf-73	12	2	usefulness	usefulness	NOUN
gujaf-73	12	3	of	of	ADP
gujaf-73	12	4	accounting	accounting	NOUN
gujaf-73	12	5	information	information	NOUN
gujaf-73	12	6	have	have	AUX
gujaf-73	12	7	been	be	AUX
gujaf-73	12	8	constantly	constantly	ADV
gujaf-73	12	9	documented	document	VERB
gujaf-73	12	10	by	by	ADP
gujaf-73	12	11	extant	extant	ADJ
gujaf-73	12	12	literatures	literature	NOUN
gujaf-73	12	13	on	on	ADP
gujaf-73	12	14	value	value	NOUN
gujaf-73	12	15	relevance	relevance	NOUN
gujaf-73	12	16	,	,	PUNCT
gujaf-73	12	17	which	which	PRON
gujaf-73	12	18	measures	measure	VERB
gujaf-73	12	19	the	the	DET
gujaf-73	12	20	efficacy	efficacy	NOUN
gujaf-73	12	21	of	of	ADP
gujaf-73	12	22	accounting	accounting	NOUN
gujaf-73	12	23	figures	figure	NOUN
gujaf-73	12	24	from	from	ADP
gujaf-73	12	25	the	the	DET
gujaf-73	12	26	perspective	perspective	NOUN
gujaf-73	12	27	of	of	ADP
gujaf-73	12	28	equity	equity	NOUN
gujaf-73	12	29	valuation	valuation	NOUN
gujaf-73	12	30	.	.	PUNCT
gujaf-73	13	1	the	the	DET
gujaf-73	13	2	value	value	NOUN
gujaf-73	13	3	relevance	relevance	NOUN
gujaf-73	13	4	is	be	AUX
gujaf-73	13	5	associated	associate	VERB
gujaf-73	13	6	to	to	ADP
gujaf-73	13	7	the	the	DET
gujaf-73	13	8	provision	provision	NOUN
gujaf-73	13	9	of	of	ADP
gujaf-73	13	10	vital	vital	ADJ
gujaf-73	13	11	information	information	NOUN
gujaf-73	13	12	that	that	PRON
gujaf-73	13	13	enables	enable	VERB
gujaf-73	13	14	investors	investor	NOUN
gujaf-73	13	15	assess	assess	VERB
gujaf-73	13	16	the	the	DET
gujaf-73	13	17	worth	worth	NOUN
gujaf-73	13	18	of	of	ADP
gujaf-73	13	19	a	a	DET
gujaf-73	13	20	firm	firm	NOUN
gujaf-73	13	21	towards	towards	ADP
gujaf-73	13	22	making	make	VERB
gujaf-73	13	23	informed	informed	ADJ
gujaf-73	13	24	decisions	decision	NOUN
gujaf-73	13	25	(	(	PUNCT
gujaf-73	13	26	kimouche	kimouche	NOUN
gujaf-73	13	27	,	,	PUNCT
gujaf-73	13	28	2016	2016	NUM
gujaf-73	13	29	)	)	PUNCT
gujaf-73	13	30	.	.	PUNCT
gujaf-73	14	1	policy	policy	NOUN
gujaf-73	14	2	makers	maker	NOUN
gujaf-73	14	3	consider	consider	VERB
gujaf-73	14	4	the	the	DET
gujaf-73	14	5	deployment	deployment	NOUN
gujaf-73	14	6	of	of	ADP
gujaf-73	14	7	fair	fair	ADJ
gujaf-73	14	8	value	value	NOUN
gujaf-73	14	9	(	(	PUNCT
gujaf-73	14	10	fva	fva	ADJ
gujaf-73	14	11	)	)	PUNCT
gujaf-73	14	12	approach	approach	NOUN
gujaf-73	14	13	in	in	ADP
gujaf-73	14	14	determining	determine	VERB
gujaf-73	14	15	the	the	DET
gujaf-73	14	16	worth	worth	NOUN
gujaf-73	14	17	of	of	ADP
gujaf-73	14	18	a	a	DET
gujaf-73	14	19	company	company	NOUN
gujaf-73	14	20	thereby	thereby	ADV
gujaf-73	14	21	enabling	enable	VERB
gujaf-73	14	22	more	more	ADV
gujaf-73	14	23	efficient	efficient	ADJ
gujaf-73	14	24	,	,	PUNCT
gujaf-73	14	25	transparent	transparent	ADJ
gujaf-73	14	26	and	and	CCONJ
gujaf-73	14	27	reliable	reliable	ADJ
gujaf-73	14	28	financial	financial	ADJ
gujaf-73	14	29	information	information	NOUN
gujaf-73	14	30	with	with	ADP
gujaf-73	14	31	high	high	ADJ
gujaf-73	14	32	level	level	NOUN
gujaf-73	14	33	of	of	ADP
gujaf-73	14	34	precision	precision	NOUN
gujaf-73	14	35	on	on	ADP
gujaf-73	14	36	the	the	DET
gujaf-73	14	37	economic	economic	ADJ
gujaf-73	14	38	state	state	NOUN
gujaf-73	14	39	of	of	ADP
gujaf-73	14	40	the	the	DET
gujaf-73	14	41	organisation	organisation	NOUN
gujaf-73	14	42	(	(	PUNCT
gujaf-73	14	43	posti	posti	PROPN
gujaf-73	14	44	,	,	PUNCT
gujaf-73	14	45	2016	2016	NUM
gujaf-73	14	46	)	)	PUNCT
gujaf-73	14	47	.	.	PUNCT
gujaf-73	15	1	fva	fva	PROPN
gujaf-73	15	2	relies	rely	VERB
gujaf-73	15	3	on	on	ADP
gujaf-73	15	4	categorization	categorization	NOUN
gujaf-73	15	5	as	as	SCONJ
gujaf-73	15	6	derived	derive	VERB
gujaf-73	15	7	from	from	ADP
gujaf-73	15	8	most	most	ADJ
gujaf-73	15	9	studies	study	NOUN
gujaf-73	15	10	,	,	PUNCT
gujaf-73	15	11	which	which	PRON
gujaf-73	15	12	include	include	VERB
gujaf-73	15	13	observable	observable	ADJ
gujaf-73	15	14	(	(	PUNCT
gujaf-73	15	15	monitoring	monitoring	NOUN
gujaf-73	15	16	)	)	PUNCT
gujaf-73	15	17	and	and	CCONJ
gujaf-73	15	18	unobservable	unobservable	ADJ
gujaf-73	15	19	(	(	PUNCT
gujaf-73	15	20	nonmonitoring	nonmonitore	VERB
gujaf-73	15	21	)	)	PUNCT
gujaf-73	15	22	inputs	input	NOUN
gujaf-73	15	23	there	there	ADV
gujaf-73	15	24	by	by	ADP
gujaf-73	15	25	instituting	institute	VERB
gujaf-73	15	26	a	a	DET
gujaf-73	15	27	fva	fva	ADJ
gujaf-73	15	28	categorisation	categorisation	NOUN
gujaf-73	15	29	,	,	PUNCT
gujaf-73	15	30	which	which	PRON
gujaf-73	15	31	entails	entail	VERB
gujaf-73	15	32	a	a	DET
gujaf-73	15	33	measurement	measurement	NOUN
gujaf-73	15	34	process	process	NOUN
gujaf-73	15	35	.	.	PUNCT
gujaf-73	16	1	fva	fva	VERB
gujaf-73	16	2	measurements	measurement	NOUN
gujaf-73	16	3	are	be	AUX
gujaf-73	16	4	categorized	categorize	VERB
gujaf-73	16	5	into	into	ADP
gujaf-73	16	6	hierarchies	hierarchy	NOUN
gujaf-73	16	7	,	,	PUNCT
gujaf-73	16	8	depending	depend	VERB
gujaf-73	16	9	on	on	ADP
gujaf-73	16	10	the	the	DET
gujaf-73	16	11	type	type	NOUN
gujaf-73	16	12	of	of	ADP
gujaf-73	16	13	input	input	NOUN
gujaf-73	16	14	to	to	ADP
gujaf-73	16	15	the	the	DET
gujaf-73	16	16	valuation	valuation	NOUN
gujaf-73	16	17	techniques	technique	NOUN
gujaf-73	16	18	utilised	utilise	VERB
gujaf-73	16	19	.	.	PUNCT
gujaf-73	17	1	based	base	VERB
gujaf-73	17	2	on	on	ADP
gujaf-73	17	3	ifrs	ifrs	PROPN
gujaf-73	17	4	13	13	NUM
gujaf-73	17	5	,	,	PUNCT
gujaf-73	17	6	level	level	NOUN
gujaf-73	17	7	3	3	NUM
gujaf-73	17	8	hierarchy	hierarchy	NOUN
gujaf-73	17	9	are	be	AUX
gujaf-73	17	10	entail	entail	ADJ
gujaf-73	17	11	non	non	ADJ
gujaf-73	17	12	-	-	ADJ
gujaf-73	17	13	monitoring	monitoring	ADJ
gujaf-73	17	14	inputs	input	NOUN
gujaf-73	17	15	for	for	ADP
gujaf-73	17	16	the	the	DET
gujaf-73	17	17	assets	asset	NOUN
gujaf-73	17	18	or	or	CCONJ
gujaf-73	17	19	liabilities	liability	NOUN
gujaf-73	17	20	,	,	PUNCT
gujaf-73	17	21	which	which	PRON
gujaf-73	17	22	are	be	AUX
gujaf-73	17	23	used	use	VERB
gujaf-73	17	24	to	to	PART
gujaf-73	17	25	measure	measure	VERB
gujaf-73	17	26	fva	fva	VERB
gujaf-73	17	27	in	in	ADP
gujaf-73	17	28	the	the	DET
gujaf-73	17	29	absence	absence	NOUN
gujaf-73	17	30	of	of	ADP
gujaf-73	17	31	relevant	relevant	ADJ
gujaf-73	17	32	observable	observable	ADJ
gujaf-73	17	33	inputs	input	NOUN
gujaf-73	17	34	.	.	PUNCT
gujaf-73	18	1	the	the	DET
gujaf-73	18	2	provision	provision	NOUN
gujaf-73	18	3	also	also	ADV
gujaf-73	18	4	advocates	advocate	VERB
gujaf-73	18	5	the	the	DET
gujaf-73	18	6	utilization	utilization	NOUN
gujaf-73	18	7	of	of	ADP
gujaf-73	18	8	the	the	DET
gujaf-73	18	9	most	most	ADV
gujaf-73	18	10	efficient	efficient	ADJ
gujaf-73	18	11	accessible	accessible	ADJ
gujaf-73	18	12	information	information	NOUN
gujaf-73	18	13	including	include	VERB
gujaf-73	18	14	the	the	DET
gujaf-73	18	15	entity	entity	NOUN
gujaf-73	18	16	's	's	PART
gujaf-73	18	17	own	own	ADJ
gujaf-73	18	18	data	datum	NOUN
gujaf-73	18	19	,	,	PUNCT
gujaf-73	18	20	factoring	factoring	NOUN
gujaf-73	18	21	identified	identify	VERB
gujaf-73	18	22	market	market	NOUN
gujaf-73	18	23	participation	participation	NOUN
gujaf-73	18	24	fundamentals	fundamental	NOUN
gujaf-73	18	25	.	.	PUNCT
gujaf-73	19	1	alfreda	alfreda	NOUN
gujaf-73	19	2	and	and	CCONJ
gujaf-73	19	3	sergej	sergej	NOUN
gujaf-73	19	4	(	(	PUNCT
gujaf-73	19	5	2017	2017	NUM
gujaf-73	19	6	)	)	PUNCT
gujaf-73	19	7	opine	opine	VERB
gujaf-73	19	8	that	that	SCONJ
gujaf-73	19	9	when	when	SCONJ
gujaf-73	19	10	level	level	NOUN
gujaf-73	19	11	1	1	NUM
gujaf-73	19	12	and	and	CCONJ
gujaf-73	19	13	level	level	NOUN
gujaf-73	19	14	2	2	NUM
gujaf-73	19	15	inputs	input	NOUN
gujaf-73	19	16	are	be	AUX
gujaf-73	19	17	not	not	PART
gujaf-73	19	18	available	available	ADJ
gujaf-73	19	19	then	then	ADV
gujaf-73	19	20	level	level	NOUN
gujaf-73	19	21	3	3	NUM
gujaf-73	19	22	becomes	become	VERB
gujaf-73	19	23	the	the	DET
gujaf-73	19	24	next	next	ADJ
gujaf-73	19	25	option	option	NOUN
gujaf-73	19	26	in	in	ADP
gujaf-73	19	27	boosting	boost	VERB
gujaf-73	19	28	the	the	DET
gujaf-73	19	29	relevance	relevance	NOUN
gujaf-73	19	30	of	of	ADP
gujaf-73	19	31	fva	fva	ADJ
gujaf-73	19	32	estimates	estimate	NOUN
gujaf-73	19	33	,	,	PUNCT
gujaf-73	19	34	which	which	PRON
gujaf-73	19	35	buttresses	buttress	VERB
gujaf-73	19	36	the	the	DET
gujaf-73	19	37	latter	latter	NOUN
gujaf-73	19	38	’s	’s	PART
gujaf-73	19	39	importance	importance	NOUN
gujaf-73	19	40	in	in	ADP
gujaf-73	19	41	the	the	DET
gujaf-73	19	42	model	model	NOUN
gujaf-73	19	43	.	.	PUNCT
gujaf-73	20	1	this	this	DET
gujaf-73	20	2	position	position	NOUN
gujaf-73	20	3	is	be	AUX
gujaf-73	20	4	also	also	ADV
gujaf-73	20	5	corroborated	corroborate	VERB
gujaf-73	20	6	by	by	ADP
gujaf-73	20	7	barron	barron	PROPN
gujaf-73	20	8	,	,	PUNCT
gujaf-73	20	9	chung	chung	PROPN
gujaf-73	20	10	,	,	PUNCT
gujaf-73	20	11	and	and	CCONJ
gujaf-73	20	12	yong	yong	PROPN
gujaf-73	20	13	(	(	PUNCT
gujaf-73	20	14	2016	2016	NUM
gujaf-73	20	15	)	)	PUNCT
gujaf-73	20	16	whose	whose	DET
gujaf-73	20	17	study	study	NOUN
gujaf-73	20	18	delved	delve	VERB
gujaf-73	20	19	on	on	ADP
gujaf-73	20	20	usefulness	usefulness	NOUN
gujaf-73	20	21	of	of	ADP
gujaf-73	20	22	financial	financial	ADJ
gujaf-73	20	23	information	information	NOUN
gujaf-73	20	24	to	to	ADP
gujaf-73	20	25	users	user	NOUN
gujaf-73	20	26	.	.	PUNCT
gujaf-73	21	1	fva	fva	PROPN
gujaf-73	21	2	is	be	AUX
gujaf-73	21	3	deemed	deem	VERB
gujaf-73	21	4	to	to	PART
gujaf-73	21	5	be	be	AUX
gujaf-73	21	6	one	one	NUM
gujaf-73	21	7	of	of	ADP
gujaf-73	21	8	the	the	DET
gujaf-73	21	9	most	most	ADV
gujaf-73	21	10	controversial	controversial	ADJ
gujaf-73	21	11	aspects	aspect	NOUN
gujaf-73	21	12	in	in	ADP
gujaf-73	21	13	accounting	accounting	NOUN
gujaf-73	21	14	because	because	SCONJ
gujaf-73	21	15	of	of	ADP
gujaf-73	21	16	the	the	DET
gujaf-73	21	17	perception	perception	NOUN
gujaf-73	21	18	that	that	SCONJ
gujaf-73	21	19	it	it	PRON
gujaf-73	21	20	might	might	AUX
gujaf-73	21	21	not	not	PART
gujaf-73	21	22	reflect	reflect	VERB
gujaf-73	21	23	firms	firm	NOUN
gujaf-73	21	24	’	'	PUNCT
gujaf-73	21	25	financial	financial	ADJ
gujaf-73	21	26	condition	condition	NOUN
gujaf-73	21	27	,	,	PUNCT
gujaf-73	21	28	which	which	PRON
gujaf-73	21	29	contributes	contribute	VERB
gujaf-73	21	30	to	to	ADP
gujaf-73	21	31	the	the	DET
gujaf-73	21	32	importance	importance	NOUN
gujaf-73	21	33	of	of	ADP
gujaf-73	21	34	financial	financial	ADJ
gujaf-73	21	35	information	information	NOUN
gujaf-73	21	36	.	.	PUNCT
gujaf-73	22	1	past	past	ADP
gujaf-73	22	2	financial	financial	ADJ
gujaf-73	22	3	crises	crisis	NOUN
gujaf-73	22	4	have	have	AUX
gujaf-73	22	5	warranted	warrant	VERB
gujaf-73	22	6	debate	debate	NOUN
gujaf-73	22	7	about	about	ADP
gujaf-73	22	8	fva	fva	VERB
gujaf-73	22	9	among	among	ADP
gujaf-73	22	10	various	various	ADJ
gujaf-73	22	11	experts	expert	NOUN
gujaf-73	22	12	in	in	ADP
gujaf-73	22	13	relevant	relevant	ADJ
gujaf-73	22	14	sectors	sector	NOUN
gujaf-73	22	15	of	of	ADP
gujaf-73	22	16	the	the	DET
gujaf-73	22	17	global	global	ADJ
gujaf-73	22	18	economy	economy	NOUN
gujaf-73	22	19	.	.	PUNCT
gujaf-73	23	1	critics	critic	NOUN
gujaf-73	23	2	have	have	AUX
gujaf-73	23	3	faulted	fault	VERB
gujaf-73	23	4	fva	fva	VERB
gujaf-73	23	5	for	for	ADP
gujaf-73	23	6	amplifying	amplify	VERB
gujaf-73	23	7	the	the	DET
gujaf-73	23	8	crisis	crisis	NOUN
gujaf-73	23	9	and	and	CCONJ
gujaf-73	23	10	creating	create	VERB
gujaf-73	23	11	consistent	consistent	ADJ
gujaf-73	23	12	fall	fall	NOUN
gujaf-73	23	13	in	in	ADP
gujaf-73	23	14	prices	price	NOUN
gujaf-73	23	15	(	(	PUNCT
gujaf-73	23	16	khan	khan	PROPN
gujaf-73	23	17	,	,	PUNCT
gujaf-73	23	18	2010	2010	NUM
gujaf-73	23	19	)	)	PUNCT
gujaf-73	23	20	.	.	PUNCT
gujaf-73	24	1	its	its	PRON
gujaf-73	24	2	valuation	valuation	NOUN
gujaf-73	24	3	is	be	AUX
gujaf-73	24	4	considered	consider	VERB
gujaf-73	24	5	as	as	ADP
gujaf-73	24	6	unpredictable	unpredictable	ADJ
gujaf-73	24	7	,	,	PUNCT
gujaf-73	24	8	gusau	gusau	ADJ
gujaf-73	24	9	journal	journal	NOUN
gujaf-73	24	10	of	of	ADP
gujaf-73	24	11	accounting	accounting	NOUN
gujaf-73	24	12	and	and	CCONJ
gujaf-73	24	13	finance	finance	NOUN
gujaf-73	24	14	,	,	PUNCT
gujaf-73	24	15	vol	vol	NOUN
gujaf-73	24	16	.	.	PROPN
gujaf-73	24	17	2	2	NUM
gujaf-73	24	18	,	,	PUNCT
gujaf-73	24	19	issue	issue	NOUN
gujaf-73	24	20	3	3	NUM
gujaf-73	24	21	,	,	PUNCT
gujaf-73	24	22	april	april	PROPN
gujaf-73	24	23	,	,	PUNCT
gujaf-73	24	24	2021	2021	NUM
gujaf-73	24	25	4	4	NUM
gujaf-73	24	26	unrealistic	unrealistic	ADJ
gujaf-73	24	27	,	,	PUNCT
gujaf-73	24	28	which	which	PRON
gujaf-73	24	29	require	require	VERB
gujaf-73	24	30	management	management	NOUN
gujaf-73	24	31	initiative	initiative	NOUN
gujaf-73	24	32	,	,	PUNCT
gujaf-73	24	33	especially	especially	ADV
gujaf-73	24	34	in	in	ADP
gujaf-73	24	35	difficult	difficult	ADJ
gujaf-73	24	36	financial	financial	ADJ
gujaf-73	24	37	times	time	NOUN
gujaf-73	24	38	.	.	PUNCT
gujaf-73	25	1	some	some	DET
gujaf-73	25	2	studies	study	NOUN
gujaf-73	25	3	such	such	ADJ
gujaf-73	25	4	as	as	ADP
gujaf-73	25	5	song	song	NOUN
gujaf-73	25	6	,	,	PUNCT
gujaf-73	25	7	thomas	thomas	PROPN
gujaf-73	25	8	&	&	CCONJ
gujaf-73	25	9	yi	yi	PROPN
gujaf-73	25	10	(	(	PUNCT
gujaf-73	25	11	2010	2010	NUM
gujaf-73	25	12	)	)	PUNCT
gujaf-73	25	13	document	document	NOUN
gujaf-73	25	14	that	that	PRON
gujaf-73	25	15	managers	manager	NOUN
gujaf-73	25	16	are	be	AUX
gujaf-73	25	17	involved	involve	VERB
gujaf-73	25	18	in	in	ADP
gujaf-73	25	19	creative	creative	ADJ
gujaf-73	25	20	accounting	accounting	NOUN
gujaf-73	25	21	especially	especially	ADV
gujaf-73	25	22	in	in	ADP
gujaf-73	25	23	relation	relation	NOUN
gujaf-73	25	24	to	to	PART
gujaf-73	25	25	fva	fva	NOUN
gujaf-73	25	26	,	,	PUNCT
gujaf-73	25	27	which	which	PRON
gujaf-73	25	28	distorts	distort	VERB
gujaf-73	25	29	its	its	PRON
gujaf-73	25	30	value	value	NOUN
gujaf-73	25	31	relevance	relevance	NOUN
gujaf-73	25	32	.	.	PUNCT
gujaf-73	26	1	alfreda	alfreda	PROPN
gujaf-73	26	2	and	and	CCONJ
gujaf-73	26	3	sergej	sergej	NOUN
gujaf-73	26	4	(	(	PUNCT
gujaf-73	26	5	2017	2017	NUM
gujaf-73	26	6	)	)	PUNCT
gujaf-73	26	7	opine	opine	VERB
gujaf-73	26	8	that	that	SCONJ
gujaf-73	26	9	investors	investor	NOUN
gujaf-73	26	10	while	while	SCONJ
gujaf-73	26	11	making	make	VERB
gujaf-73	26	12	their	their	PRON
gujaf-73	26	13	equity	equity	NOUN
gujaf-73	26	14	pricing	pricing	NOUN
gujaf-73	26	15	decisions	decision	NOUN
gujaf-73	26	16	are	be	AUX
gujaf-73	26	17	likely	likely	ADJ
gujaf-73	26	18	to	to	PART
gujaf-73	26	19	undervalue	undervalue	VERB
gujaf-73	26	20	some	some	DET
gujaf-73	26	21	estimates	estimate	NOUN
gujaf-73	26	22	,	,	PUNCT
gujaf-73	26	23	possibly	possibly	ADV
gujaf-73	26	24	because	because	SCONJ
gujaf-73	26	25	of	of	ADP
gujaf-73	26	26	information	information	NOUN
gujaf-73	26	27	asymmetry	asymmetry	NOUN
gujaf-73	26	28	,	,	PUNCT
gujaf-73	26	29	which	which	PRON
gujaf-73	26	30	entails	entail	VERB
gujaf-73	26	31	the	the	DET
gujaf-73	26	32	need	need	NOUN
gujaf-73	26	33	for	for	ADP
gujaf-73	26	34	caution	caution	NOUN
gujaf-73	26	35	in	in	ADP
gujaf-73	26	36	utilizing	utilize	VERB
gujaf-73	26	37	information	information	NOUN
gujaf-73	26	38	containing	contain	VERB
gujaf-73	26	39	fva	fva	ADJ
gujaf-73	26	40	estimates	estimate	NOUN
gujaf-73	26	41	.	.	PUNCT
gujaf-73	27	1	this	this	PRON
gujaf-73	27	2	explains	explain	VERB
gujaf-73	27	3	why	why	SCONJ
gujaf-73	27	4	wang	wang	PROPN
gujaf-73	27	5	and	and	CCONJ
gujaf-73	27	6	zhou	zhou	PROPN
gujaf-73	27	7	(	(	PUNCT
gujaf-73	27	8	2017	2017	NUM
gujaf-73	27	9	)	)	PUNCT
gujaf-73	27	10	emphasised	emphasise	VERB
gujaf-73	27	11	on	on	ADP
gujaf-73	27	12	the	the	DET
gujaf-73	27	13	difficulty	difficulty	NOUN
gujaf-73	27	14	to	to	PART
gujaf-73	27	15	conclude	conclude	VERB
gujaf-73	27	16	on	on	ADP
gujaf-73	27	17	fair	fair	ADJ
gujaf-73	27	18	value	value	NOUN
gujaf-73	27	19	results	result	NOUN
gujaf-73	27	20	,	,	PUNCT
gujaf-73	27	21	which	which	PRON
gujaf-73	27	22	require	require	VERB
gujaf-73	27	23	more	more	ADV
gujaf-73	27	24	informative	informative	ADJ
gujaf-73	27	25	reporting	reporting	NOUN
gujaf-73	27	26	.	.	PUNCT
gujaf-73	28	1	in	in	ADP
gujaf-73	28	2	some	some	DET
gujaf-73	28	3	domains	domain	NOUN
gujaf-73	28	4	,	,	PUNCT
gujaf-73	28	5	the	the	DET
gujaf-73	28	6	markets	market	NOUN
gujaf-73	28	7	lack	lack	VERB
gujaf-73	28	8	the	the	DET
gujaf-73	28	9	capacity	capacity	NOUN
gujaf-73	28	10	to	to	PART
gujaf-73	28	11	provide	provide	VERB
gujaf-73	28	12	the	the	DET
gujaf-73	28	13	necessary	necessary	ADJ
gujaf-73	28	14	and	and	CCONJ
gujaf-73	28	15	reliable	reliable	ADJ
gujaf-73	28	16	data	datum	NOUN
gujaf-73	28	17	for	for	ADP
gujaf-73	28	18	fva	fva	ADJ
gujaf-73	28	19	measurement	measurement	NOUN
gujaf-73	28	20	.	.	PUNCT
gujaf-73	29	1	there	there	PRON
gujaf-73	29	2	could	could	AUX
gujaf-73	29	3	be	be	AUX
gujaf-73	29	4	the	the	DET
gujaf-73	29	5	eventual	eventual	ADJ
gujaf-73	29	6	estimation	estimation	NOUN
gujaf-73	29	7	of	of	ADP
gujaf-73	29	8	values	value	NOUN
gujaf-73	29	9	that	that	PRON
gujaf-73	29	10	unreliable	unreliable	ADJ
gujaf-73	29	11	and	and	CCONJ
gujaf-73	29	12	devoid	devoid	ADJ
gujaf-73	29	13	of	of	ADP
gujaf-73	29	14	reality	reality	NOUN
gujaf-73	29	15	thus	thus	ADV
gujaf-73	29	16	adversely	adversely	ADV
gujaf-73	29	17	affecting	affect	VERB
gujaf-73	29	18	value	value	NOUN
gujaf-73	29	19	relevance	relevance	NOUN
gujaf-73	29	20	(	(	PUNCT
gujaf-73	29	21	hoogendoorn	hoogendoorn	ADJ
gujaf-73	29	22	,	,	PUNCT
gujaf-73	29	23	2006	2006	NUM
gujaf-73	29	24	)	)	PUNCT
gujaf-73	29	25	.	.	PUNCT
gujaf-73	30	1	in	in	ADP
gujaf-73	30	2	developing	develop	VERB
gujaf-73	30	3	countries	country	NOUN
gujaf-73	30	4	like	like	ADP
gujaf-73	30	5	nigeria	nigeria	PROPN
gujaf-73	30	6	,	,	PUNCT
gujaf-73	30	7	some	some	DET
gujaf-73	30	8	assets	asset	NOUN
gujaf-73	30	9	do	do	AUX
gujaf-73	30	10	not	not	PART
gujaf-73	30	11	have	have	VERB
gujaf-73	30	12	available	available	ADJ
gujaf-73	30	13	market	market	NOUN
gujaf-73	30	14	,	,	PUNCT
gujaf-73	30	15	therefore	therefore	ADV
gujaf-73	30	16	,	,	PUNCT
gujaf-73	30	17	fair	fair	ADJ
gujaf-73	30	18	value	value	NOUN
gujaf-73	30	19	measurement	measurement	NOUN
gujaf-73	30	20	would	would	AUX
gujaf-73	30	21	be	be	AUX
gujaf-73	30	22	more	more	ADV
gujaf-73	30	23	challenging	challenging	ADJ
gujaf-73	30	24	,	,	PUNCT
gujaf-73	30	25	which	which	PRON
gujaf-73	30	26	raises	raise	VERB
gujaf-73	30	27	questions	question	NOUN
gujaf-73	30	28	on	on	ADP
gujaf-73	30	29	their	their	PRON
gujaf-73	30	30	reliability	reliability	NOUN
gujaf-73	30	31	and	and	CCONJ
gujaf-73	30	32	how	how	SCONJ
gujaf-73	30	33	they	they	PRON
gujaf-73	30	34	could	could	AUX
gujaf-73	30	35	be	be	AUX
gujaf-73	30	36	value	value	NOUN
gujaf-73	30	37	relevant	relevant	ADJ
gujaf-73	30	38	.	.	PUNCT
gujaf-73	31	1	antagonists	antagonist	NOUN
gujaf-73	31	2	of	of	ADP
gujaf-73	31	3	fva	fva	ADJ
gujaf-73	31	4	posit	posit	NOUN
gujaf-73	31	5	that	that	SCONJ
gujaf-73	31	6	the	the	DET
gujaf-73	31	7	inclusion	inclusion	NOUN
gujaf-73	31	8	of	of	ADP
gujaf-73	31	9	fair	fair	ADJ
gujaf-73	31	10	value	value	NOUN
gujaf-73	31	11	has	have	AUX
gujaf-73	31	12	the	the	DET
gujaf-73	31	13	potential	potential	NOUN
gujaf-73	31	14	to	to	PART
gujaf-73	31	15	create	create	VERB
gujaf-73	31	16	artificial	artificial	ADJ
gujaf-73	31	17	volatility	volatility	NOUN
gujaf-73	31	18	,	,	PUNCT
gujaf-73	31	19	and	and	CCONJ
gujaf-73	31	20	consequently	consequently	ADV
gujaf-73	31	21	,	,	PUNCT
gujaf-73	31	22	increasing	increase	VERB
gujaf-73	31	23	cost	cost	NOUN
gujaf-73	31	24	of	of	ADP
gujaf-73	31	25	regulatory	regulatory	ADJ
gujaf-73	31	26	intervention	intervention	NOUN
gujaf-73	31	27	,	,	PUNCT
gujaf-73	31	28	and	and	CCONJ
gujaf-73	31	29	there	there	ADV
gujaf-73	31	30	by	by	ADP
gujaf-73	31	31	create	create	VERB
gujaf-73	31	32	negative	negative	ADJ
gujaf-73	31	33	market	market	NOUN
gujaf-73	31	34	reactions	reaction	NOUN
gujaf-73	31	35	,	,	PUNCT
gujaf-73	31	36	which	which	PRON
gujaf-73	31	37	could	could	AUX
gujaf-73	31	38	in	in	ADP
gujaf-73	31	39	turn	turn	NOUN
gujaf-73	31	40	affect	affect	VERB
gujaf-73	31	41	cash	cash	NOUN
gujaf-73	31	42	flows	flow	NOUN
gujaf-73	31	43	,	,	PUNCT
gujaf-73	31	44	and	and	CCONJ
gujaf-73	31	45	thus	thus	ADV
gujaf-73	31	46	firm	firm	ADJ
gujaf-73	31	47	value	value	NOUN
gujaf-73	31	48	(	(	PUNCT
gujaf-73	31	49	ball	ball	NOUN
gujaf-73	31	50	2006	2006	NUM
gujaf-73	31	51	)	)	PUNCT
gujaf-73	31	52	.	.	PUNCT
gujaf-73	32	1	recognizing	recognize	VERB
gujaf-73	32	2	these	these	DET
gujaf-73	32	3	transitory	transitory	ADJ
gujaf-73	32	4	changes	change	NOUN
gujaf-73	32	5	in	in	ADP
gujaf-73	32	6	regulatory	regulatory	ADJ
gujaf-73	32	7	capital	capital	NOUN
gujaf-73	32	8	would	would	AUX
gujaf-73	32	9	result	result	VERB
gujaf-73	32	10	in	in	ADP
gujaf-73	32	11	excess	excess	ADJ
gujaf-73	32	12	volatility	volatility	NOUN
gujaf-73	32	13	that	that	PRON
gujaf-73	32	14	does	do	AUX
gujaf-73	32	15	not	not	PART
gujaf-73	32	16	reflect	reflect	VERB
gujaf-73	32	17	economic	economic	ADJ
gujaf-73	32	18	reality	reality	NOUN
gujaf-73	32	19	.	.	PUNCT
gujaf-73	33	1	fair	fair	ADJ
gujaf-73	33	2	value	value	NOUN
gujaf-73	33	3	is	be	AUX
gujaf-73	33	4	often	often	ADV
gujaf-73	33	5	considered	consider	VERB
gujaf-73	33	6	a	a	DET
gujaf-73	33	7	controversial	controversial	ADJ
gujaf-73	33	8	area	area	NOUN
gujaf-73	33	9	in	in	ADP
gujaf-73	33	10	accounting	accounting	NOUN
gujaf-73	33	11	as	as	SCONJ
gujaf-73	33	12	some	some	DET
gujaf-73	33	13	scholars	scholar	NOUN
gujaf-73	33	14	opines	opine	VERB
gujaf-73	33	15	that	that	SCONJ
gujaf-73	33	16	fair	fair	ADJ
gujaf-73	33	17	valuemight	valuemight	NOUN
gujaf-73	33	18	not	not	PART
gujaf-73	33	19	reflect	reflect	VERB
gujaf-73	33	20	financial	financial	ADJ
gujaf-73	33	21	reality	reality	NOUN
gujaf-73	33	22	.	.	PUNCT
gujaf-73	34	1	financial	financial	ADJ
gujaf-73	34	2	predicament	predicament	NOUN
gujaf-73	34	3	has	have	AUX
gujaf-73	34	4	led	lead	VERB
gujaf-73	34	5	to	to	ADP
gujaf-73	34	6	a	a	DET
gujaf-73	34	7	major	major	ADJ
gujaf-73	34	8	debate	debate	NOUN
gujaf-73	34	9	about	about	ADP
gujaf-73	34	10	fair	fair	ADJ
gujaf-73	34	11	value	value	NOUN
gujaf-73	34	12	among	among	ADP
gujaf-73	34	13	regulators	regulator	NOUN
gujaf-73	34	14	especially	especially	ADV
gujaf-73	34	15	players	player	NOUN
gujaf-73	34	16	in	in	ADP
gujaf-73	34	17	the	the	DET
gujaf-73	34	18	financial	financial	ADJ
gujaf-73	34	19	industry	industry	NOUN
gujaf-73	34	20	.	.	PUNCT
gujaf-73	35	1	critics	critic	NOUN
gujaf-73	35	2	have	have	AUX
gujaf-73	35	3	blamed	blame	VERB
gujaf-73	35	4	fair	fair	ADJ
gujaf-73	35	5	value	value	NOUN
gujaf-73	35	6	for	for	ADP
gujaf-73	35	7	intensifying	intensify	VERB
gujaf-73	35	8	the	the	DET
gujaf-73	35	9	volatility	volatility	NOUN
gujaf-73	35	10	thereby	thereby	ADV
gujaf-73	35	11	increasing	increase	VERB
gujaf-73	35	12	the	the	DET
gujaf-73	35	13	overall	overall	ADJ
gujaf-73	35	14	risk	risk	NOUN
gujaf-73	35	15	in	in	ADP
gujaf-73	35	16	the	the	DET
gujaf-73	35	17	financial	financial	ADJ
gujaf-73	35	18	systems	system	NOUN
gujaf-73	35	19	.	.	PUNCT
gujaf-73	36	1	it	it	PRON
gujaf-73	36	2	is	be	AUX
gujaf-73	36	3	imperative	imperative	ADJ
gujaf-73	36	4	to	to	PART
gujaf-73	36	5	examine	examine	VERB
gujaf-73	36	6	fair	fair	ADJ
gujaf-73	36	7	value	value	NOUN
gujaf-73	36	8	unobservable	unobservable	ADJ
gujaf-73	36	9	inputs	input	NOUN
gujaf-73	36	10	after	after	ADP
gujaf-73	36	11	years	year	NOUN
gujaf-73	36	12	of	of	ADP
gujaf-73	36	13	implementation	implementation	NOUN
gujaf-73	36	14	in	in	ADP
gujaf-73	36	15	nigeria	nigeria	PROPN
gujaf-73	36	16	in	in	ADP
gujaf-73	36	17	order	order	NOUN
gujaf-73	36	18	to	to	PART
gujaf-73	36	19	confirm	confirm	VERB
gujaf-73	36	20	if	if	SCONJ
gujaf-73	36	21	there	there	PRON
gujaf-73	36	22	has	have	AUX
gujaf-73	36	23	been	be	AUX
gujaf-73	36	24	noticeable	noticeable	ADJ
gujaf-73	36	25	relevance	relevance	NOUN
gujaf-73	36	26	of	of	ADP
gujaf-73	36	27	accounting	accounting	NOUN
gujaf-73	36	28	numbers	number	NOUN
gujaf-73	36	29	.	.	PUNCT
gujaf-73	37	1	this	this	DET
gujaf-73	37	2	important	important	ADJ
gujaf-73	37	3	question	question	NOUN
gujaf-73	37	4	about	about	ADP
gujaf-73	37	5	fair	fair	ADJ
gujaf-73	37	6	value	value	NOUN
gujaf-73	37	7	accounting	accounting	NOUN
gujaf-73	37	8	requires	require	VERB
gujaf-73	37	9	the	the	DET
gujaf-73	37	10	attention	attention	NOUN
gujaf-73	37	11	of	of	ADP
gujaf-73	37	12	academics	academic	NOUN
gujaf-73	37	13	,	,	PUNCT
gujaf-73	37	14	policy	policy	NOUN
gujaf-73	37	15	makers	maker	NOUN
gujaf-73	37	16	and	and	CCONJ
gujaf-73	37	17	practitioners	practitioner	NOUN
gujaf-73	37	18	.	.	PUNCT
gujaf-73	38	1	base	base	NOUN
gujaf-73	38	2	on	on	ADP
gujaf-73	38	3	the	the	DET
gujaf-73	38	4	surrounding	surround	VERB
gujaf-73	38	5	issues	issue	NOUN
gujaf-73	38	6	raised	raise	VERB
gujaf-73	38	7	regarding	regard	VERB
gujaf-73	38	8	the	the	DET
gujaf-73	38	9	value	value	NOUN
gujaf-73	38	10	relevance	relevance	NOUN
gujaf-73	38	11	of	of	ADP
gujaf-73	38	12	fair	fair	ADJ
gujaf-73	38	13	value	value	NOUN
gujaf-73	38	14	accounting	accounting	NOUN
gujaf-73	38	15	and	and	CCONJ
gujaf-73	38	16	in	in	ADP
gujaf-73	38	17	light	light	NOUN
gujaf-73	38	18	with	with	ADP
gujaf-73	38	19	other	other	ADJ
gujaf-73	38	20	issues	issue	NOUN
gujaf-73	38	21	identified	identify	VERB
gujaf-73	38	22	,	,	PUNCT
gujaf-73	38	23	this	this	DET
gujaf-73	38	24	study	study	NOUN
gujaf-73	38	25	aims	aim	VERB
gujaf-73	38	26	at	at	ADP
gujaf-73	38	27	gusau	gusau	ADJ
gujaf-73	38	28	journal	journal	NOUN
gujaf-73	38	29	of	of	ADP
gujaf-73	38	30	accounting	accounting	NOUN
gujaf-73	38	31	and	and	CCONJ
gujaf-73	38	32	finance	finance	NOUN
gujaf-73	38	33	,	,	PUNCT
gujaf-73	38	34	vol	vol	NOUN
gujaf-73	38	35	.	.	PROPN
gujaf-73	38	36	2	2	NUM
gujaf-73	38	37	,	,	PUNCT
gujaf-73	38	38	issue	issue	NOUN
gujaf-73	38	39	3	3	NUM
gujaf-73	38	40	,	,	PUNCT
gujaf-73	38	41	april	april	PROPN
gujaf-73	38	42	,	,	PUNCT
gujaf-73	38	43	2021	2021	NUM
gujaf-73	38	44	5	5	NUM
gujaf-73	38	45	investigating	investigate	VERB
gujaf-73	38	46	the	the	DET
gujaf-73	38	47	effect	effect	NOUN
gujaf-73	38	48	of	of	ADP
gujaf-73	38	49	fair	fair	ADJ
gujaf-73	38	50	value	value	NOUN
gujaf-73	38	51	accounting	account	VERB
gujaf-73	38	52	on	on	ADP
gujaf-73	38	53	the	the	DET
gujaf-73	38	54	value	value	NOUN
gujaf-73	38	55	relevance	relevance	NOUN
gujaf-73	38	56	of	of	ADP
gujaf-73	38	57	listed	list	VERB
gujaf-73	38	58	deposit	deposit	NOUN
gujaf-73	38	59	money	money	NOUN
gujaf-73	38	60	banks	bank	NOUN
gujaf-73	38	61	in	in	ADP
gujaf-73	38	62	nigeria	nigeria	PROPN
gujaf-73	38	63	.	.	PUNCT
gujaf-73	39	1	the	the	DET
gujaf-73	39	2	main	main	ADJ
gujaf-73	39	3	objective	objective	NOUN
gujaf-73	39	4	of	of	ADP
gujaf-73	39	5	this	this	DET
gujaf-73	39	6	study	study	NOUN
gujaf-73	39	7	is	be	AUX
gujaf-73	39	8	to	to	PART
gujaf-73	39	9	determine	determine	VERB
gujaf-73	39	10	the	the	DET
gujaf-73	39	11	effect	effect	NOUN
gujaf-73	39	12	of	of	ADP
gujaf-73	39	13	fair	fair	ADJ
gujaf-73	39	14	value	value	NOUN
gujaf-73	39	15	unobservable	unobservable	ADJ
gujaf-73	39	16	inputs	input	NOUN
gujaf-73	39	17	on	on	ADP
gujaf-73	39	18	the	the	DET
gujaf-73	39	19	value	value	NOUN
gujaf-73	39	20	relevance	relevance	NOUN
gujaf-73	39	21	of	of	ADP
gujaf-73	39	22	listed	list	VERB
gujaf-73	39	23	deposit	deposit	NOUN
gujaf-73	39	24	money	money	NOUN
gujaf-73	39	25	banks	bank	NOUN
gujaf-73	39	26	in	in	ADP
gujaf-73	39	27	nigeria	nigeria	PROPN
gujaf-73	39	28	.	.	PUNCT
gujaf-73	40	1	specifically	specifically	ADV
gujaf-73	40	2	,	,	PUNCT
gujaf-73	40	3	the	the	DET
gujaf-73	40	4	study	study	NOUN
gujaf-73	40	5	is	be	AUX
gujaf-73	40	6	aimed	aim	VERB
gujaf-73	40	7	at	at	ADP
gujaf-73	40	8	determining	determine	VERB
gujaf-73	40	9	the	the	DET
gujaf-73	40	10	effect	effect	NOUN
gujaf-73	40	11	of	of	ADP
gujaf-73	40	12	book	book	NOUN
gujaf-73	40	13	value	value	NOUN
gujaf-73	40	14	per	per	ADP
gujaf-73	40	15	share	share	NOUN
gujaf-73	40	16	,	,	PUNCT
gujaf-73	40	17	earnings	earning	NOUN
gujaf-73	40	18	per	per	ADP
gujaf-73	40	19	share	share	NOUN
gujaf-73	40	20	,	,	PUNCT
gujaf-73	40	21	and	and	CCONJ
gujaf-73	40	22	fair	fair	ADJ
gujaf-73	40	23	value	value	NOUN
gujaf-73	40	24	of	of	ADP
gujaf-73	40	25	unobservable	unobservable	ADJ
gujaf-73	40	26	inputs	input	NOUN
gujaf-73	40	27	on	on	ADP
gujaf-73	40	28	the	the	DET
gujaf-73	40	29	value	value	NOUN
gujaf-73	40	30	relevance	relevance	NOUN
gujaf-73	40	31	of	of	ADP
gujaf-73	40	32	listed	list	VERB
gujaf-73	40	33	deposit	deposit	NOUN
gujaf-73	40	34	money	money	NOUN
gujaf-73	40	35	banks	bank	NOUN
gujaf-73	40	36	(	(	PUNCT
gujaf-73	40	37	dmbs	dmb	NOUN
gujaf-73	40	38	)	)	PUNCT
gujaf-73	40	39	in	in	ADP
gujaf-73	40	40	nigeria	nigeria	PROPN
gujaf-73	40	41	.	.	PUNCT
gujaf-73	41	1	it	it	PRON
gujaf-73	41	2	is	be	AUX
gujaf-73	41	3	therefore	therefore	ADV
gujaf-73	41	4	hypothesized	hypothesize	VERB
gujaf-73	41	5	that	that	SCONJ
gujaf-73	41	6	the	the	DET
gujaf-73	41	7	aforementioned	aforementioned	ADJ
gujaf-73	41	8	explanatory	explanatory	ADJ
gujaf-73	41	9	variables	variable	NOUN
gujaf-73	41	10	do	do	AUX
gujaf-73	41	11	not	not	PART
gujaf-73	41	12	exert	exert	VERB
gujaf-73	41	13	significant	significant	ADJ
gujaf-73	41	14	influence	influence	NOUN
gujaf-73	41	15	on	on	ADP
gujaf-73	41	16	the	the	DET
gujaf-73	41	17	value	value	NOUN
gujaf-73	41	18	relevance	relevance	NOUN
gujaf-73	41	19	of	of	ADP
gujaf-73	41	20	the	the	DET
gujaf-73	41	21	listed	list	VERB
gujaf-73	41	22	dmbs	dmb	NOUN
gujaf-73	41	23	in	in	ADP
gujaf-73	41	24	nigeria	nigeria	PROPN
gujaf-73	41	25	.	.	PUNCT
gujaf-73	42	1	the	the	DET
gujaf-73	42	2	motivation	motivation	NOUN
gujaf-73	42	3	of	of	ADP
gujaf-73	42	4	this	this	DET
gujaf-73	42	5	study	study	NOUN
gujaf-73	42	6	is	be	AUX
gujaf-73	42	7	due	due	ADJ
gujaf-73	42	8	to	to	ADP
gujaf-73	42	9	the	the	DET
gujaf-73	42	10	complexities	complexity	NOUN
gujaf-73	42	11	surrounding	surround	VERB
gujaf-73	42	12	on	on	ADP
gujaf-73	42	13	the	the	DET
gujaf-73	42	14	effect	effect	NOUN
gujaf-73	42	15	of	of	ADP
gujaf-73	42	16	fair	fair	ADJ
gujaf-73	42	17	value	value	NOUN
gujaf-73	42	18	unobservable	unobservable	ADJ
gujaf-73	42	19	inputs	input	NOUN
gujaf-73	42	20	on	on	ADP
gujaf-73	42	21	the	the	DET
gujaf-73	42	22	value	value	NOUN
gujaf-73	42	23	relevance	relevance	NOUN
gujaf-73	42	24	of	of	ADP
gujaf-73	42	25	accounting	accounting	NOUN
gujaf-73	42	26	information	information	NOUN
gujaf-73	42	27	.	.	PUNCT
gujaf-73	43	1	there	there	PRON
gujaf-73	43	2	have	have	AUX
gujaf-73	43	3	been	be	AUX
gujaf-73	43	4	a	a	DET
gujaf-73	43	5	long	long	ADJ
gujaf-73	43	6	on	on	ADP
gujaf-73	43	7	going	go	VERB
gujaf-73	43	8	growing	grow	VERB
gujaf-73	43	9	debate	debate	NOUN
gujaf-73	43	10	that	that	PRON
gujaf-73	43	11	have	have	AUX
gujaf-73	43	12	caused	cause	VERB
gujaf-73	43	13	discrepancies	discrepancy	NOUN
gujaf-73	43	14	among	among	ADP
gujaf-73	43	15	scholars	scholar	NOUN
gujaf-73	43	16	(	(	PUNCT
gujaf-73	43	17	lee	lee	PROPN
gujaf-73	43	18	&	&	CCONJ
gujaf-73	43	19	park	park	PROPN
gujaf-73	43	20	,	,	PUNCT
gujaf-73	43	21	2013	2013	NUM
gujaf-73	43	22	)	)	PUNCT
gujaf-73	43	23	.	.	PUNCT
gujaf-73	44	1	this	this	PRON
gujaf-73	44	2	is	be	AUX
gujaf-73	44	3	why	why	SCONJ
gujaf-73	44	4	this	this	DET
gujaf-73	44	5	study	study	NOUN
gujaf-73	44	6	set	set	VERB
gujaf-73	44	7	out	out	ADP
gujaf-73	44	8	to	to	PART
gujaf-73	44	9	examine	examine	VERB
gujaf-73	44	10	the	the	DET
gujaf-73	44	11	effect	effect	NOUN
gujaf-73	44	12	of	of	ADP
gujaf-73	44	13	fair	fair	ADJ
gujaf-73	44	14	value	value	NOUN
gujaf-73	44	15	unobservable	unobservable	ADJ
gujaf-73	44	16	inputs	input	NOUN
gujaf-73	44	17	on	on	ADP
gujaf-73	44	18	the	the	DET
gujaf-73	44	19	value	value	NOUN
gujaf-73	44	20	relevance	relevance	NOUN
gujaf-73	44	21	of	of	ADP
gujaf-73	44	22	accounting	accounting	NOUN
gujaf-73	44	23	information	information	NOUN
gujaf-73	44	24	of	of	ADP
gujaf-73	44	25	listed	list	VERB
gujaf-73	44	26	deposit	deposit	NOUN
gujaf-73	44	27	money	money	NOUN
gujaf-73	44	28	banks	bank	NOUN
gujaf-73	44	29	in	in	ADP
gujaf-73	44	30	nigeria	nigeria	PROPN
gujaf-73	44	31	for	for	ADP
gujaf-73	44	32	the	the	DET
gujaf-73	44	33	period	period	NOUN
gujaf-73	44	34	of	of	ADP
gujaf-73	44	35	2012	2012	NUM
gujaf-73	44	36	-	-	SYM
gujaf-73	44	37	2018	2018	NUM
gujaf-73	44	38	.	.	PUNCT
gujaf-73	45	1	the	the	DET
gujaf-73	45	2	practical	practical	ADJ
gujaf-73	45	3	outcome	outcome	NOUN
gujaf-73	45	4	of	of	ADP
gujaf-73	45	5	the	the	DET
gujaf-73	45	6	study	study	NOUN
gujaf-73	45	7	is	be	AUX
gujaf-73	45	8	expected	expect	VERB
gujaf-73	45	9	to	to	PART
gujaf-73	45	10	be	be	AUX
gujaf-73	45	11	of	of	ADP
gujaf-73	45	12	importance	importance	NOUN
gujaf-73	45	13	to	to	ADP
gujaf-73	45	14	various	various	ADJ
gujaf-73	45	15	stakeholders	stakeholder	NOUN
gujaf-73	45	16	.	.	PUNCT
gujaf-73	46	1	investors	investor	NOUN
gujaf-73	46	2	are	be	AUX
gujaf-73	46	3	identified	identify	VERB
gujaf-73	46	4	as	as	ADP
gujaf-73	46	5	one	one	NUM
gujaf-73	46	6	of	of	ADP
gujaf-73	46	7	the	the	DET
gujaf-73	46	8	primary	primary	ADJ
gujaf-73	46	9	users	user	NOUN
gujaf-73	46	10	of	of	ADP
gujaf-73	46	11	financial	financial	ADJ
gujaf-73	46	12	information	information	NOUN
gujaf-73	46	13	.	.	PUNCT
gujaf-73	47	1	potential	potential	ADJ
gujaf-73	47	2	investors	investor	NOUN
gujaf-73	47	3	make	make	VERB
gujaf-73	47	4	use	use	NOUN
gujaf-73	47	5	of	of	ADP
gujaf-73	47	6	financial	financial	ADJ
gujaf-73	47	7	statements	statement	NOUN
gujaf-73	47	8	to	to	PART
gujaf-73	47	9	assess	assess	VERB
gujaf-73	47	10	the	the	DET
gujaf-73	47	11	viability	viability	NOUN
gujaf-73	47	12	of	of	ADP
gujaf-73	47	13	investing	invest	VERB
gujaf-73	47	14	in	in	ADP
gujaf-73	47	15	a	a	DET
gujaf-73	47	16	company	company	NOUN
gujaf-73	47	17	and	and	CCONJ
gujaf-73	47	18	the	the	DET
gujaf-73	47	19	quality	quality	NOUN
gujaf-73	47	20	of	of	ADP
gujaf-73	47	21	financial	financial	ADJ
gujaf-73	47	22	information	information	NOUN
gujaf-73	47	23	is	be	AUX
gujaf-73	47	24	important	important	ADJ
gujaf-73	47	25	in	in	ADP
gujaf-73	47	26	their	their	PRON
gujaf-73	47	27	decision	decision	NOUN
gujaf-73	47	28	making	make	VERB
gujaf-73	47	29	.	.	PUNCT
gujaf-73	48	1	fair	fair	ADJ
gujaf-73	48	2	value	value	NOUN
gujaf-73	48	3	is	be	AUX
gujaf-73	48	4	an	an	DET
gujaf-73	48	5	important	important	ADJ
gujaf-73	48	6	area	area	NOUN
gujaf-73	48	7	in	in	ADP
gujaf-73	48	8	accounting	accounting	NOUN
gujaf-73	48	9	hence	hence	ADV
gujaf-73	48	10	,	,	PUNCT
gujaf-73	48	11	this	this	DET
gujaf-73	48	12	study	study	NOUN
gujaf-73	48	13	will	will	AUX
gujaf-73	48	14	help	help	VERB
gujaf-73	48	15	investors	investor	NOUN
gujaf-73	48	16	to	to	PART
gujaf-73	48	17	acknowledge	acknowledge	VERB
gujaf-73	48	18	the	the	DET
gujaf-73	48	19	relevance	relevance	NOUN
gujaf-73	48	20	of	of	ADP
gujaf-73	48	21	fair	fair	ADJ
gujaf-73	48	22	value	value	NOUN
gujaf-73	48	23	in	in	ADP
gujaf-73	48	24	relation	relation	NOUN
gujaf-73	48	25	to	to	ADP
gujaf-73	48	26	firm	firm	ADJ
gujaf-73	48	27	value	value	NOUN
gujaf-73	48	28	.	.	PUNCT
gujaf-73	49	1	the	the	DET
gujaf-73	49	2	shareholders	shareholder	NOUN
gujaf-73	49	3	are	be	AUX
gujaf-73	49	4	the	the	DET
gujaf-73	49	5	major	major	ADJ
gujaf-73	49	6	risk	risk	NOUN
gujaf-73	49	7	bearers	bearer	NOUN
gujaf-73	49	8	in	in	ADP
gujaf-73	49	9	a	a	DET
gujaf-73	49	10	company	company	NOUN
gujaf-73	49	11	and	and	CCONJ
gujaf-73	49	12	they	they	PRON
gujaf-73	49	13	rely	rely	VERB
gujaf-73	49	14	on	on	ADP
gujaf-73	49	15	the	the	DET
gujaf-73	49	16	quality	quality	NOUN
gujaf-73	49	17	of	of	ADP
gujaf-73	49	18	the	the	DET
gujaf-73	49	19	information	information	NOUN
gujaf-73	49	20	in	in	ADP
gujaf-73	49	21	the	the	DET
gujaf-73	49	22	financial	financial	ADJ
gujaf-73	49	23	statement	statement	NOUN
gujaf-73	49	24	to	to	PART
gujaf-73	49	25	assess	assess	VERB
gujaf-73	49	26	the	the	DET
gujaf-73	49	27	performance	performance	NOUN
gujaf-73	49	28	of	of	ADP
gujaf-73	49	29	a	a	DET
gujaf-73	49	30	company	company	NOUN
gujaf-73	49	31	,	,	PUNCT
gujaf-73	49	32	thus	thus	ADV
gujaf-73	49	33	,	,	PUNCT
gujaf-73	49	34	the	the	DET
gujaf-73	49	35	outcome	outcome	NOUN
gujaf-73	49	36	of	of	ADP
gujaf-73	49	37	this	this	DET
gujaf-73	49	38	research	research	NOUN
gujaf-73	49	39	will	will	AUX
gujaf-73	49	40	bring	bring	VERB
gujaf-73	49	41	to	to	PART
gujaf-73	49	42	light	light	VERB
gujaf-73	49	43	the	the	DET
gujaf-73	49	44	relevance	relevance	NOUN
gujaf-73	49	45	of	of	ADP
gujaf-73	49	46	fair	fair	ADJ
gujaf-73	49	47	value	value	NOUN
gujaf-73	49	48	of	of	ADP
gujaf-73	49	49	financial	financial	ADJ
gujaf-73	49	50	information	information	NOUN
gujaf-73	49	51	.	.	PUNCT
gujaf-73	50	1	the	the	DET
gujaf-73	50	2	remainder	remainder	NOUN
gujaf-73	50	3	of	of	ADP
gujaf-73	50	4	the	the	DET
gujaf-73	50	5	paper	paper	NOUN
gujaf-73	50	6	is	be	AUX
gujaf-73	50	7	organized	organize	VERB
gujaf-73	50	8	as	as	SCONJ
gujaf-73	50	9	follows	follow	VERB
gujaf-73	50	10	:	:	PUNCT
gujaf-73	50	11	section	section	NOUN
gujaf-73	50	12	2	2	NUM
gujaf-73	50	13	presents	present	VERB
gujaf-73	50	14	relevant	relevant	ADJ
gujaf-73	50	15	extant	extant	ADJ
gujaf-73	50	16	studies	study	NOUN
gujaf-73	50	17	.	.	PUNCT
gujaf-73	51	1	section	section	NOUN
gujaf-73	51	2	3	3	NUM
gujaf-73	51	3	discusses	discuss	VERB
gujaf-73	51	4	the	the	DET
gujaf-73	51	5	methodology	methodology	NOUN
gujaf-73	51	6	employed	employ	VERB
gujaf-73	51	7	for	for	ADP
gujaf-73	51	8	the	the	DET
gujaf-73	51	9	study	study	NOUN
gujaf-73	51	10	.	.	PUNCT
gujaf-73	52	1	in	in	ADP
gujaf-73	52	2	section	section	NOUN
gujaf-73	52	3	4	4	NUM
gujaf-73	52	4	,	,	PUNCT
gujaf-73	52	5	the	the	DET
gujaf-73	52	6	results	result	NOUN
gujaf-73	52	7	of	of	ADP
gujaf-73	52	8	data	datum	NOUN
gujaf-73	52	9	analysis	analysis	NOUN
gujaf-73	52	10	are	be	AUX
gujaf-73	52	11	presented	present	VERB
gujaf-73	52	12	and	and	CCONJ
gujaf-73	52	13	discussed	discuss	VERB
gujaf-73	52	14	.	.	PUNCT
gujaf-73	53	1	section	section	NOUN
gujaf-73	53	2	5	5	NUM
gujaf-73	53	3	concludes	conclude	VERB
gujaf-73	53	4	the	the	DET
gujaf-73	53	5	study	study	NOUN
gujaf-73	53	6	by	by	ADP
gujaf-73	53	7	highlighting	highlight	VERB
gujaf-73	53	8	the	the	DET
gujaf-73	53	9	finding	finding	NOUN
gujaf-73	53	10	and	and	CCONJ
gujaf-73	53	11	its	its	PRON
gujaf-73	53	12	policy	policy	NOUN
gujaf-73	53	13	implications	implication	NOUN
gujaf-73	53	14	.	.	PUNCT
gujaf-73	54	1	2.0	2.0	NUM
gujaf-73	54	2	literature	literature	PROPN
gujaf-73	54	3	review	review	NOUN
gujaf-73	54	4	gusau	gusau	ADJ
gujaf-73	54	5	journal	journal	NOUN
gujaf-73	54	6	of	of	ADP
gujaf-73	54	7	accounting	accounting	NOUN
gujaf-73	54	8	and	and	CCONJ
gujaf-73	54	9	finance	finance	NOUN
gujaf-73	54	10	,	,	PUNCT
gujaf-73	54	11	vol	vol	NOUN
gujaf-73	54	12	.	.	PROPN
gujaf-73	54	13	2	2	NUM
gujaf-73	54	14	,	,	PUNCT
gujaf-73	54	15	issue	issue	NOUN
gujaf-73	54	16	3	3	NUM
gujaf-73	54	17	,	,	PUNCT
gujaf-73	54	18	april	april	PROPN
gujaf-73	54	19	,	,	PUNCT
gujaf-73	54	20	2021	2021	NUM
gujaf-73	54	21	6	6	NUM
gujaf-73	54	22	this	this	DET
gujaf-73	54	23	section	section	NOUN
gujaf-73	54	24	addresses	address	VERB
gujaf-73	54	25	the	the	DET
gujaf-73	54	26	key	key	ADJ
gujaf-73	54	27	concepts	concept	NOUN
gujaf-73	54	28	of	of	ADP
gujaf-73	54	29	the	the	DET
gujaf-73	54	30	study	study	NOUN
gujaf-73	54	31	as	as	ADV
gujaf-73	54	32	well	well	ADV
gujaf-73	54	33	as	as	ADP
gujaf-73	54	34	reviews	review	NOUN
gujaf-73	54	35	relevant	relevant	ADJ
gujaf-73	54	36	studies	study	NOUN
gujaf-73	54	37	on	on	ADP
gujaf-73	54	38	the	the	DET
gujaf-73	54	39	subject	subject	NOUN
gujaf-73	54	40	.	.	PUNCT
gujaf-73	55	1	the	the	DET
gujaf-73	55	2	relevant	relevant	ADJ
gujaf-73	55	3	theories	theory	NOUN
gujaf-73	55	4	that	that	PRON
gujaf-73	55	5	underpin	underpin	VERB
gujaf-73	55	6	the	the	DET
gujaf-73	55	7	variables	variable	NOUN
gujaf-73	55	8	of	of	ADP
gujaf-73	55	9	the	the	DET
gujaf-73	55	10	study	study	NOUN
gujaf-73	55	11	are	be	AUX
gujaf-73	55	12	also	also	ADV
gujaf-73	55	13	identified	identify	VERB
gujaf-73	55	14	and	and	CCONJ
gujaf-73	55	15	discussed	discuss	VERB
gujaf-73	55	16	.	.	PUNCT
gujaf-73	56	1	2.1	2.1	NUM
gujaf-73	56	2	conceptualisation	conceptualisation	NOUN
gujaf-73	56	3	value	value	NOUN
gujaf-73	56	4	relevance	relevance	NOUN
gujaf-73	56	5	can	can	AUX
gujaf-73	56	6	be	be	AUX
gujaf-73	56	7	defined	define	VERB
gujaf-73	56	8	in	in	ADP
gujaf-73	56	9	various	various	ADJ
gujaf-73	56	10	ways	way	NOUN
gujaf-73	56	11	.	.	PUNCT
gujaf-73	57	1	for	for	ADP
gujaf-73	57	2	example	example	NOUN
gujaf-73	57	3	,	,	PUNCT
gujaf-73	57	4	barth	barth	NOUN
gujaf-73	57	5	,	,	PUNCT
gujaf-73	57	6	beaver	beaver	NOUN
gujaf-73	57	7	and	and	CCONJ
gujaf-73	57	8	landsman	landsman	NOUN
gujaf-73	57	9	(	(	PUNCT
gujaf-73	57	10	2001	2001	NUM
gujaf-73	57	11	)	)	PUNCT
gujaf-73	57	12	see	see	VERB
gujaf-73	57	13	it	it	PRON
gujaf-73	57	14	from	from	ADP
gujaf-73	57	15	the	the	DET
gujaf-73	57	16	perspective	perspective	NOUN
gujaf-73	57	17	of	of	ADP
gujaf-73	57	18	interrelationship	interrelationship	NOUN
gujaf-73	57	19	between	between	ADP
gujaf-73	57	20	accounting	accounting	NOUN
gujaf-73	57	21	figures	figure	NOUN
gujaf-73	57	22	and	and	CCONJ
gujaf-73	57	23	market	market	NOUN
gujaf-73	57	24	value	value	NOUN
gujaf-73	57	25	of	of	ADP
gujaf-73	57	26	common	common	ADJ
gujaf-73	57	27	stock	stock	NOUN
gujaf-73	57	28	.	.	PUNCT
gujaf-73	58	1	another	another	DET
gujaf-73	58	2	view	view	NOUN
gujaf-73	58	3	is	be	AUX
gujaf-73	58	4	that	that	PRON
gujaf-73	58	5	of	of	ADP
gujaf-73	58	6	francis	francis	PROPN
gujaf-73	58	7	and	and	CCONJ
gujaf-73	58	8	schipper	schipper	PROPN
gujaf-73	58	9	(	(	PUNCT
gujaf-73	58	10	1999	1999	NUM
gujaf-73	58	11	)	)	PUNCT
gujaf-73	58	12	who	who	PRON
gujaf-73	58	13	perceive	perceive	VERB
gujaf-73	58	14	it	it	PRON
gujaf-73	58	15	from	from	ADP
gujaf-73	58	16	four	four	NUM
gujaf-73	58	17	dimensions	dimension	NOUN
gujaf-73	58	18	as	as	SCONJ
gujaf-73	58	19	derived	derive	VERB
gujaf-73	58	20	from	from	ADP
gujaf-73	58	21	the	the	DET
gujaf-73	58	22	influence	influence	NOUN
gujaf-73	58	23	of	of	ADP
gujaf-73	58	24	financial	financial	ADJ
gujaf-73	58	25	information	information	NOUN
gujaf-73	58	26	.	.	PUNCT
gujaf-73	59	1	first	first	ADV
gujaf-73	59	2	that	that	SCONJ
gujaf-73	59	3	the	the	DET
gujaf-73	59	4	later	late	ADJ
gujaf-73	59	5	influences	influence	VERB
gujaf-73	59	6	stock	stock	NOUN
gujaf-73	59	7	prices	price	NOUN
gujaf-73	59	8	by	by	ADP
gujaf-73	59	9	capturing	capture	VERB
gujaf-73	59	10	intrinsic	intrinsic	ADJ
gujaf-73	59	11	share	share	NOUN
gujaf-73	59	12	values	value	NOUN
gujaf-73	59	13	toward	toward	ADP
gujaf-73	59	14	which	which	PRON
gujaf-73	59	15	stock	stock	NOUN
gujaf-73	59	16	prices	price	NOUN
gujaf-73	59	17	drift	drift	VERB
gujaf-73	59	18	,	,	PUNCT
gujaf-73	59	19	second	second	ADJ
gujaf-73	59	20	,	,	PUNCT
gujaf-73	59	21	that	that	SCONJ
gujaf-73	59	22	such	such	ADJ
gujaf-73	59	23	information	information	NOUN
gujaf-73	59	24	is	be	AUX
gujaf-73	59	25	value	value	NOUN
gujaf-73	59	26	relevant	relevant	ADJ
gujaf-73	59	27	if	if	SCONJ
gujaf-73	59	28	it	it	PRON
gujaf-73	59	29	contains	contain	VERB
gujaf-73	59	30	the	the	DET
gujaf-73	59	31	variables	variable	NOUN
gujaf-73	59	32	used	use	VERB
gujaf-73	59	33	in	in	ADP
gujaf-73	59	34	a	a	DET
gujaf-73	59	35	valuation	valuation	NOUN
gujaf-73	59	36	model	model	NOUN
gujaf-73	59	37	or	or	CCONJ
gujaf-73	59	38	assists	assist	NOUN
gujaf-73	59	39	in	in	ADP
gujaf-73	59	40	predicting	predict	VERB
gujaf-73	59	41	those	those	DET
gujaf-73	59	42	variables	variable	NOUN
gujaf-73	59	43	,	,	PUNCT
gujaf-73	59	44	while	while	SCONJ
gujaf-73	59	45	the	the	DET
gujaf-73	59	46	third	third	ADJ
gujaf-73	59	47	and	and	CCONJ
gujaf-73	59	48	fourth	fourth	ADJ
gujaf-73	59	49	are	be	AUX
gujaf-73	59	50	premised	premise	VERB
gujaf-73	59	51	on	on	ADP
gujaf-73	59	52	value	value	NOUN
gujaf-73	59	53	relevance	relevance	NOUN
gujaf-73	59	54	as	as	SCONJ
gujaf-73	59	55	indicated	indicate	VERB
gujaf-73	59	56	by	by	ADP
gujaf-73	59	57	statistical	statistical	ADJ
gujaf-73	59	58	association	association	NOUN
gujaf-73	59	59	between	between	ADP
gujaf-73	59	60	financial	financial	ADJ
gujaf-73	59	61	information	information	NOUN
gujaf-73	59	62	and	and	CCONJ
gujaf-73	59	63	prices	price	NOUN
gujaf-73	59	64	or	or	CCONJ
gujaf-73	59	65	returns	return	NOUN
gujaf-73	59	66	.	.	PUNCT
gujaf-73	60	1	consistent	consistent	ADJ
gujaf-73	60	2	with	with	ADP
gujaf-73	60	3	francis	francis	PROPN
gujaf-73	60	4	and	and	CCONJ
gujaf-73	60	5	schipper	schipper	PROPN
gujaf-73	60	6	’s	’s	PART
gujaf-73	60	7	(	(	PUNCT
gujaf-73	60	8	1999	1999	NUM
gujaf-73	60	9	)	)	PUNCT
gujaf-73	60	10	fourth	fourth	ADJ
gujaf-73	60	11	interpretation	interpretation	NOUN
gujaf-73	60	12	of	of	ADP
gujaf-73	60	13	value	value	NOUN
gujaf-73	60	14	relevance	relevance	NOUN
gujaf-73	60	15	,	,	PUNCT
gujaf-73	60	16	this	this	DET
gujaf-73	60	17	study	study	NOUN
gujaf-73	60	18	defines	define	VERB
gujaf-73	60	19	value	value	NOUN
gujaf-73	60	20	relevance	relevance	NOUN
gujaf-73	60	21	as	as	ADP
gujaf-73	60	22	the	the	DET
gujaf-73	60	23	ability	ability	NOUN
gujaf-73	60	24	of	of	ADP
gujaf-73	60	25	financial	financial	ADJ
gujaf-73	60	26	statement	statement	NOUN
gujaf-73	60	27	information	information	NOUN
gujaf-73	60	28	to	to	PART
gujaf-73	60	29	capture	capture	VERB
gujaf-73	60	30	and	and	CCONJ
gujaf-73	60	31	summarise	summarise	VERB
gujaf-73	60	32	information	information	NOUN
gujaf-73	60	33	that	that	PRON
gujaf-73	60	34	determines	determine	VERB
gujaf-73	60	35	the	the	DET
gujaf-73	60	36	firm	firm	NOUN
gujaf-73	60	37	’s	’s	PART
gujaf-73	60	38	value	value	NOUN
gujaf-73	60	39	.	.	PUNCT
gujaf-73	61	1	in	in	ADP
gujaf-73	61	2	line	line	NOUN
gujaf-73	61	3	with	with	ADP
gujaf-73	61	4	the	the	DET
gujaf-73	61	5	requirement	requirement	NOUN
gujaf-73	61	6	of	of	ADP
gujaf-73	61	7	(	(	PUNCT
gujaf-73	61	8	ifrs	ifrs	PROPN
gujaf-73	61	9	13	13	NUM
gujaf-73	61	10	:	:	PUNCT
gujaf-73	61	11	b2	b2	NOUN
gujaf-73	61	12	)	)	PUNCT
gujaf-73	61	13	,	,	PUNCT
gujaf-73	61	14	fair	fair	ADJ
gujaf-73	61	15	value	value	NOUN
gujaf-73	61	16	measurement	measurement	NOUN
gujaf-73	61	17	requires	require	VERB
gujaf-73	61	18	an	an	DET
gujaf-73	61	19	entity	entity	NOUN
gujaf-73	61	20	to	to	PART
gujaf-73	61	21	determine	determine	VERB
gujaf-73	61	22	the	the	DET
gujaf-73	61	23	following	follow	VERB
gujaf-73	61	24	:	:	PUNCT
gujaf-73	61	25	particular	particular	ADJ
gujaf-73	61	26	asset	asset	NOUN
gujaf-73	61	27	or	or	CCONJ
gujaf-73	61	28	liability	liability	NOUN
gujaf-73	61	29	that	that	PRON
gujaf-73	61	30	is	be	AUX
gujaf-73	61	31	the	the	DET
gujaf-73	61	32	subject	subject	NOUN
gujaf-73	61	33	of	of	ADP
gujaf-73	61	34	the	the	DET
gujaf-73	61	35	measurement	measurement	NOUN
gujaf-73	61	36	.	.	PUNCT
gujaf-73	62	1	ifrs	ifrs	PROPN
gujaf-73	62	2	13	13	NUM
gujaf-73	62	3	provides	provide	VERB
gujaf-73	62	4	that	that	SCONJ
gujaf-73	62	5	in	in	ADP
gujaf-73	62	6	the	the	DET
gujaf-73	62	7	measurement	measurement	NOUN
gujaf-73	62	8	of	of	ADP
gujaf-73	62	9	fair	fair	ADJ
gujaf-73	62	10	value	value	NOUN
gujaf-73	62	11	estimates	estimate	NOUN
gujaf-73	62	12	,	,	PUNCT
gujaf-73	62	13	an	an	DET
gujaf-73	62	14	entity	entity	NOUN
gujaf-73	62	15	should	should	AUX
gujaf-73	62	16	consider	consider	VERB
gujaf-73	62	17	the	the	DET
gujaf-73	62	18	attributes	attribute	NOUN
gujaf-73	62	19	of	of	ADP
gujaf-73	62	20	the	the	DET
gujaf-73	62	21	asset	asset	NOUN
gujaf-73	62	22	or	or	CCONJ
gujaf-73	62	23	liability	liability	NOUN
gujaf-73	62	24	being	be	AUX
gujaf-73	62	25	measured	measure	VERB
gujaf-73	62	26	that	that	SCONJ
gujaf-73	62	27	a	a	DET
gujaf-73	62	28	market	market	NOUN
gujaf-73	62	29	participant	participant	NOUN
gujaf-73	62	30	would	would	AUX
gujaf-73	62	31	consider	consider	VERB
gujaf-73	62	32	when	when	SCONJ
gujaf-73	62	33	pricing	price	VERB
gujaf-73	62	34	the	the	DET
gujaf-73	62	35	asset	asset	NOUN
gujaf-73	62	36	or	or	CCONJ
gujaf-73	62	37	liability	liability	NOUN
gujaf-73	62	38	at	at	ADP
gujaf-73	62	39	measurement	measurement	NOUN
gujaf-73	62	40	date	date	NOUN
gujaf-73	62	41	(	(	PUNCT
gujaf-73	62	42	for	for	ADP
gujaf-73	62	43	example	example	NOUN
gujaf-73	62	44	,	,	PUNCT
gujaf-73	62	45	the	the	DET
gujaf-73	62	46	condition	condition	NOUN
gujaf-73	62	47	and	and	CCONJ
gujaf-73	62	48	location	location	NOUN
gujaf-73	62	49	of	of	ADP
gujaf-73	62	50	the	the	DET
gujaf-73	62	51	asset	asset	NOUN
gujaf-73	62	52	and	and	CCONJ
gujaf-73	62	53	any	any	DET
gujaf-73	62	54	restrictive	restrictive	ADJ
gujaf-73	62	55	covenant	covenant	NOUN
gujaf-73	62	56	on	on	ADP
gujaf-73	62	57	the	the	DET
gujaf-73	62	58	sale	sale	NOUN
gujaf-73	62	59	or	or	CCONJ
gujaf-73	62	60	use	use	NOUN
gujaf-73	62	61	of	of	ADP
gujaf-73	62	62	the	the	DET
gujaf-73	62	63	asset	asset	NOUN
gujaf-73	62	64	)	)	PUNCT
gujaf-73	62	65	(	(	PUNCT
gujaf-73	62	66	ifrs	ifrs	PROPN
gujaf-73	62	67	13:11	13:11	NUM
gujaf-73	62	68	)	)	PUNCT
gujaf-73	62	69	.	.	PUNCT
gujaf-73	63	1	iasb	iasb	PROPN
gujaf-73	63	2	seeks	seek	VERB
gujaf-73	63	3	to	to	PART
gujaf-73	63	4	improve	improve	VERB
gujaf-73	63	5	comparability	comparability	NOUN
gujaf-73	63	6	and	and	CCONJ
gujaf-73	63	7	consistency	consistency	NOUN
gujaf-73	63	8	in	in	ADP
gujaf-73	63	9	fair	fair	ADJ
gujaf-73	63	10	value	value	NOUN
gujaf-73	63	11	measurements	measurement	NOUN
gujaf-73	63	12	and	and	CCONJ
gujaf-73	63	13	associated	associated	ADJ
gujaf-73	63	14	disclosures	disclosure	NOUN
gujaf-73	63	15	through	through	ADP
gujaf-73	63	16	a	a	DET
gujaf-73	63	17	'	'	PUNCT
gujaf-73	63	18	fair	fair	ADJ
gujaf-73	63	19	value	value	NOUN
gujaf-73	63	20	hierarchy	hierarchy	NOUN
gujaf-73	63	21	'	'	PUNCT
gujaf-73	63	22	.	.	PUNCT
gujaf-73	64	1	the	the	DET
gujaf-73	64	2	hierarchy	hierarchy	NOUN
gujaf-73	64	3	classifies	classify	VERB
gujaf-73	64	4	the	the	DET
gujaf-73	64	5	valuation	valuation	NOUN
gujaf-73	64	6	methods	method	NOUN
gujaf-73	64	7	inputs	input	NOUN
gujaf-73	64	8	used	use	VERB
gujaf-73	64	9	in	in	ADP
gujaf-73	64	10	into	into	ADP
gujaf-73	64	11	three	three	NUM
gujaf-73	64	12	levels	level	NOUN
gujaf-73	64	13	.	.	PUNCT
gujaf-73	65	1	highest	high	ADJ
gujaf-73	65	2	priority	priority	NOUN
gujaf-73	65	3	is	be	AUX
gujaf-73	65	4	given	give	VERB
gujaf-73	65	5	to	to	AUX
gujaf-73	65	6	(	(	PUNCT
gujaf-73	65	7	unadjusted	unadjusted	ADJ
gujaf-73	65	8	)	)	PUNCT
gujaf-73	65	9	quoted	quote	VERB
gujaf-73	65	10	prices	price	NOUN
gujaf-73	65	11	observable	observable	ADJ
gujaf-73	65	12	in	in	ADP
gujaf-73	65	13	active	active	ADJ
gujaf-73	65	14	markets	market	NOUN
gujaf-73	65	15	for	for	ADP
gujaf-73	65	16	identical	identical	ADJ
gujaf-73	65	17	assets	asset	NOUN
gujaf-73	65	18	or	or	CCONJ
gujaf-73	65	19	liabilities	liability	NOUN
gujaf-73	65	20	while	while	SCONJ
gujaf-73	65	21	unobservable	unobservable	ADJ
gujaf-73	65	22	inputs	input	NOUN
gujaf-73	65	23	is	be	AUX
gujaf-73	65	24	given	give	VERB
gujaf-73	65	25	lowest	low	ADJ
gujaf-73	65	26	priority	priority	NOUN
gujaf-73	65	27	to	to	ADP
gujaf-73	65	28	(	(	PUNCT
gujaf-73	65	29	ifrs	ifrs	NOUN
gujaf-73	65	30	13:72	13:72	NUM
gujaf-73	65	31	)	)	PUNCT
gujaf-73	65	32	.	.	PUNCT
gujaf-73	66	1	level	level	NOUN
gujaf-73	66	2	1	1	NUM
gujaf-73	66	3	input	input	NOUN
gujaf-73	66	4	are	be	AUX
gujaf-73	66	5	quoted	quote	VERB
gujaf-73	66	6	prices	price	NOUN
gujaf-73	66	7	in	in	ADP
gujaf-73	66	8	active	active	ADJ
gujaf-73	66	9	markets	market	NOUN
gujaf-73	66	10	for	for	ADP
gujaf-73	66	11	identical	identical	ADJ
gujaf-73	66	12	assets	asset	NOUN
gujaf-73	66	13	or	or	CCONJ
gujaf-73	66	14	liabilities	liability	NOUN
gujaf-73	66	15	that	that	PRON
gujaf-73	66	16	are	be	AUX
gujaf-73	66	17	observable	observable	ADJ
gujaf-73	66	18	on	on	ADP
gujaf-73	66	19	the	the	DET
gujaf-73	66	20	measurement	measurement	NOUN
gujaf-73	66	21	date	date	NOUN
gujaf-73	66	22	.	.	PUNCT
gujaf-73	67	1	(	(	PUNCT
gujaf-73	67	2	ifrs	ifrs	PROPN
gujaf-73	67	3	gusau	gusau	PROPN
gujaf-73	67	4	journal	journal	PROPN
gujaf-73	67	5	of	of	ADP
gujaf-73	67	6	accounting	accounting	NOUN
gujaf-73	67	7	and	and	CCONJ
gujaf-73	67	8	finance	finance	NOUN
gujaf-73	67	9	,	,	PUNCT
gujaf-73	67	10	vol	vol	NOUN
gujaf-73	67	11	.	.	PROPN
gujaf-73	67	12	2	2	NUM
gujaf-73	67	13	,	,	PUNCT
gujaf-73	67	14	issue	issue	NOUN
gujaf-73	67	15	3	3	NUM
gujaf-73	67	16	,	,	PUNCT
gujaf-73	67	17	april	april	PROPN
gujaf-73	67	18	,	,	PUNCT
gujaf-73	67	19	2021	2021	NUM
gujaf-73	67	20	7	7	NUM
gujaf-73	67	21	13:76	13:76	NUM
gujaf-73	67	22	)	)	PUNCT
gujaf-73	67	23	.	.	PUNCT
gujaf-73	68	1	level	level	NOUN
gujaf-73	68	2	2	2	NUM
gujaf-73	68	3	inputs	input	NOUN
gujaf-73	68	4	are	be	AUX
gujaf-73	68	5	observable	observable	ADJ
gujaf-73	68	6	inputs	input	NOUN
gujaf-73	68	7	other	other	ADJ
gujaf-73	68	8	than	than	SCONJ
gujaf-73	68	9	quoted	quote	VERB
gujaf-73	68	10	market	market	NOUN
gujaf-73	68	11	prices	price	NOUN
gujaf-73	68	12	considered	consider	VERB
gujaf-73	68	13	within	within	ADP
gujaf-73	68	14	level	level	NOUN
gujaf-73	68	15	1	1	NUM
gujaf-73	68	16	for	for	ADP
gujaf-73	68	17	the	the	DET
gujaf-73	68	18	asset	asset	NOUN
gujaf-73	68	19	or	or	CCONJ
gujaf-73	68	20	liability	liability	NOUN
gujaf-73	68	21	,	,	PUNCT
gujaf-73	68	22	either	either	CCONJ
gujaf-73	68	23	directly	directly	ADV
gujaf-73	68	24	or	or	CCONJ
gujaf-73	68	25	indirectly	indirectly	ADV
gujaf-73	68	26	.	.	PUNCT
gujaf-73	69	1	(	(	PUNCT
gujaf-73	69	2	ifrs	ifrs	NOUN
gujaf-73	69	3	13:81	13:81	NUM
gujaf-73	69	4	)	)	PUNCT
gujaf-73	69	5	.	.	PUNCT
gujaf-73	70	1	they	they	PRON
gujaf-73	70	2	include	include	VERB
gujaf-73	70	3	quoted	quote	VERB
gujaf-73	70	4	prices	price	NOUN
gujaf-73	70	5	for	for	ADP
gujaf-73	70	6	similar	similar	ADJ
gujaf-73	70	7	assets	asset	NOUN
gujaf-73	70	8	or	or	CCONJ
gujaf-73	70	9	liabilities	liability	NOUN
gujaf-73	70	10	traded	trade	VERB
gujaf-73	70	11	in	in	ADP
gujaf-73	70	12	active	active	ADJ
gujaf-73	70	13	markets	market	NOUN
gujaf-73	70	14	,	,	PUNCT
gujaf-73	70	15	identical	identical	ADJ
gujaf-73	70	16	or	or	CCONJ
gujaf-73	70	17	similar	similar	ADJ
gujaf-73	70	18	assets	asset	NOUN
gujaf-73	70	19	or	or	CCONJ
gujaf-73	70	20	liabilities	liability	NOUN
gujaf-73	70	21	quoted	quote	VERB
gujaf-73	70	22	prices	price	NOUN
gujaf-73	70	23	in	in	ADP
gujaf-73	70	24	markets	market	NOUN
gujaf-73	70	25	that	that	PRON
gujaf-73	70	26	are	be	AUX
gujaf-73	70	27	not	not	PART
gujaf-73	70	28	active	active	ADJ
gujaf-73	70	29	,	,	PUNCT
gujaf-73	70	30	observable	observable	ADJ
gujaf-73	70	31	inputs	input	NOUN
gujaf-73	70	32	other	other	ADJ
gujaf-73	70	33	than	than	SCONJ
gujaf-73	70	34	quoted	quote	VERB
gujaf-73	70	35	prices	price	NOUN
gujaf-73	70	36	for	for	ADP
gujaf-73	70	37	the	the	DET
gujaf-73	70	38	asset	asset	NOUN
gujaf-73	70	39	or	or	CCONJ
gujaf-73	70	40	liability	liability	NOUN
gujaf-73	70	41	.	.	PUNCT
gujaf-73	71	1	level	level	NOUN
gujaf-73	71	2	3	3	NUM
gujaf-73	71	3	inputs	input	NOUN
gujaf-73	71	4	are	be	AUX
gujaf-73	71	5	unobservable	unobservable	ADJ
gujaf-73	71	6	inputs	input	NOUN
gujaf-73	71	7	for	for	ADP
gujaf-73	71	8	the	the	DET
gujaf-73	71	9	asset	asset	NOUN
gujaf-73	71	10	or	or	CCONJ
gujaf-73	71	11	liability	liability	NOUN
gujaf-73	71	12	.	.	PUNCT
gujaf-73	72	1	(	(	PUNCT
gujaf-73	72	2	ifrs	ifrs	PROPN
gujaf-73	72	3	13:86	13:86	NUM
gujaf-73	72	4	)	)	PUNCT
gujaf-73	72	5	.	.	PUNCT
gujaf-73	73	1	unobservable	unobservable	ADJ
gujaf-73	73	2	inputs	input	NOUN
gujaf-73	73	3	can	can	AUX
gujaf-73	73	4	only	only	ADV
gujaf-73	73	5	be	be	AUX
gujaf-73	73	6	used	use	VERB
gujaf-73	73	7	to	to	PART
gujaf-73	73	8	measure	measure	VERB
gujaf-73	73	9	fair	fair	ADJ
gujaf-73	73	10	value	value	NOUN
gujaf-73	73	11	when	when	SCONJ
gujaf-73	73	12	relevant	relevant	ADJ
gujaf-73	73	13	observable	observable	ADJ
gujaf-73	73	14	inputs	input	NOUN
gujaf-73	73	15	are	be	AUX
gujaf-73	73	16	not	not	PART
gujaf-73	73	17	available	available	ADJ
gujaf-73	73	18	,	,	PUNCT
gujaf-73	73	19	in	in	ADP
gujaf-73	73	20	so	so	ADV
gujaf-73	73	21	doing	do	VERB
gujaf-73	73	22	allowing	allow	VERB
gujaf-73	73	23	for	for	ADP
gujaf-73	73	24	circumstances	circumstance	NOUN
gujaf-73	73	25	where	where	SCONJ
gujaf-73	73	26	there	there	PRON
gujaf-73	73	27	is	be	VERB
gujaf-73	73	28	little	little	ADJ
gujaf-73	73	29	,	,	PUNCT
gujaf-73	73	30	or	or	CCONJ
gujaf-73	73	31	no	no	INTJ
gujaf-73	73	32	,	,	PUNCT
gujaf-73	73	33	market	market	NOUN
gujaf-73	73	34	activity	activity	NOUN
gujaf-73	73	35	for	for	ADP
gujaf-73	73	36	the	the	DET
gujaf-73	73	37	asset	asset	NOUN
gujaf-73	73	38	or	or	CCONJ
gujaf-73	73	39	liability	liability	NOUN
gujaf-73	73	40	at	at	ADP
gujaf-73	73	41	the	the	DET
gujaf-73	73	42	measurement	measurement	NOUN
gujaf-73	73	43	date	date	NOUN
gujaf-73	73	44	.	.	PUNCT
gujaf-73	74	1	2.2	2.2	NUM
gujaf-73	74	2	empirical	empirical	ADJ
gujaf-73	74	3	review	review	NOUN
gujaf-73	74	4	we	we	PRON
gujaf-73	74	5	review	review	VERB
gujaf-73	74	6	extant	extant	ADJ
gujaf-73	74	7	literatures	literature	NOUN
gujaf-73	74	8	of	of	ADP
gujaf-73	74	9	fair	fair	ADJ
gujaf-73	74	10	value	value	NOUN
gujaf-73	74	11	and	and	CCONJ
gujaf-73	74	12	value	value	NOUN
gujaf-73	74	13	relevance	relevance	NOUN
gujaf-73	74	14	of	of	ADP
gujaf-73	74	15	accounting	accounting	NOUN
gujaf-73	74	16	information	information	NOUN
gujaf-73	74	17	.	.	PUNCT
gujaf-73	75	1	subsequently	subsequently	ADV
gujaf-73	75	2	,	,	PUNCT
gujaf-73	75	3	the	the	DET
gujaf-73	75	4	related	related	ADJ
gujaf-73	75	5	theories	theory	NOUN
gujaf-73	75	6	on	on	ADP
gujaf-73	75	7	the	the	DET
gujaf-73	75	8	subject	subject	NOUN
gujaf-73	75	9	are	be	AUX
gujaf-73	75	10	also	also	ADV
gujaf-73	75	11	discussed	discuss	VERB
gujaf-73	75	12	with	with	ADP
gujaf-73	75	13	a	a	DET
gujaf-73	75	14	view	view	NOUN
gujaf-73	75	15	to	to	ADP
gujaf-73	75	16	establishing	establish	VERB
gujaf-73	75	17	a	a	DET
gujaf-73	75	18	link	link	NOUN
gujaf-73	75	19	to	to	ADP
gujaf-73	75	20	the	the	DET
gujaf-73	75	21	model	model	NOUN
gujaf-73	75	22	.	.	PUNCT
gujaf-73	76	1	ghassan	ghassan	PROPN
gujaf-73	76	2	and	and	CCONJ
gujaf-73	76	3	tala	tala	PROPN
gujaf-73	76	4	(	(	PUNCT
gujaf-73	76	5	2018	2018	NUM
gujaf-73	76	6	)	)	PUNCT
gujaf-73	76	7	,	,	PUNCT
gujaf-73	76	8	investigated	investigate	VERB
gujaf-73	76	9	value	value	NOUN
gujaf-73	76	10	relevance	relevance	NOUN
gujaf-73	76	11	of	of	ADP
gujaf-73	76	12	ifrs13	ifrs13	ADJ
gujaf-73	76	13	,	,	PUNCT
gujaf-73	76	14	fair	fair	ADJ
gujaf-73	76	15	value	value	NOUN
gujaf-73	76	16	hierarchy	hierarchy	NOUN
gujaf-73	76	17	information	information	NOUN
gujaf-73	76	18	in	in	ADP
gujaf-73	76	19	palestinian	palestinian	ADJ
gujaf-73	76	20	financial	financial	ADJ
gujaf-73	76	21	institutions	institution	NOUN
gujaf-73	76	22	in	in	ADP
gujaf-73	76	23	relation	relation	NOUN
gujaf-73	76	24	to	to	PART
gujaf-73	76	25	level	level	VERB
gujaf-73	76	26	three	three	NUM
gujaf-73	76	27	,	,	PUNCT
gujaf-73	76	28	due	due	ADP
gujaf-73	76	29	to	to	ADP
gujaf-73	76	30	unobservable	unobservable	ADJ
gujaf-73	76	31	inputs	input	NOUN
gujaf-73	76	32	used	use	VERB
gujaf-73	76	33	on	on	ADP
gujaf-73	76	34	it	it	PRON
gujaf-73	76	35	.	.	PUNCT
gujaf-73	77	1	their	their	PRON
gujaf-73	77	2	study	study	NOUN
gujaf-73	77	3	found	find	VERB
gujaf-73	77	4	out	out	ADP
gujaf-73	77	5	that	that	DET
gujaf-73	77	6	fair	fair	ADJ
gujaf-73	77	7	value	value	NOUN
gujaf-73	77	8	hierarchy	hierarchy	NOUN
gujaf-73	77	9	significantly	significantly	ADV
gujaf-73	77	10	affects	affect	VERB
gujaf-73	77	11	the	the	DET
gujaf-73	77	12	relevance	relevance	NOUN
gujaf-73	77	13	of	of	ADP
gujaf-73	77	14	information	information	NOUN
gujaf-73	77	15	presented	present	VERB
gujaf-73	77	16	to	to	ADP
gujaf-73	77	17	the	the	DET
gujaf-73	77	18	investor	investor	NOUN
gujaf-73	77	19	's	's	PART
gujaf-73	77	20	.	.	PUNCT
gujaf-73	78	1	it	it	PRON
gujaf-73	78	2	documents	document	VERB
gujaf-73	78	3	that	that	DET
gujaf-73	78	4	level	level	NOUN
gujaf-73	78	5	3	3	NUM
gujaf-73	78	6	does	do	AUX
gujaf-73	78	7	not	not	PART
gujaf-73	78	8	lower	lower	VERB
gujaf-73	78	9	investors	investor	NOUN
gujaf-73	78	10	'	'	PART
gujaf-73	78	11	decision	decision	NOUN
gujaf-73	78	12	.	.	PUNCT
gujaf-73	79	1	similarly	similarly	ADV
gujaf-73	79	2	,	,	PUNCT
gujaf-73	79	3	haiping	haiping	NOUN
gujaf-73	79	4	and	and	CCONJ
gujaf-73	79	5	eliana	eliana	PROPN
gujaf-73	79	6	(	(	PUNCT
gujaf-73	79	7	2018	2018	NUM
gujaf-73	79	8	)	)	PUNCT
gujaf-73	79	9	conducted	conduct	VERB
gujaf-73	79	10	a	a	DET
gujaf-73	79	11	study	study	NOUN
gujaf-73	79	12	on	on	ADP
gujaf-73	79	13	the	the	DET
gujaf-73	79	14	compensation	compensation	NOUN
gujaf-73	79	15	of	of	ADP
gujaf-73	79	16	ceos	ceos	NOUN
gujaf-73	79	17	and	and	CCONJ
gujaf-73	79	18	the	the	DET
gujaf-73	79	19	relevance	relevance	NOUN
gujaf-73	79	20	of	of	ADP
gujaf-73	79	21	fair	fair	ADJ
gujaf-73	79	22	value	value	NOUN
gujaf-73	79	23	accounting	accounting	NOUN
gujaf-73	79	24	using	use	VERB
gujaf-73	79	25	a	a	DET
gujaf-73	79	26	sample	sample	NOUN
gujaf-73	79	27	covering	cover	VERB
gujaf-73	79	28	the	the	DET
gujaf-73	79	29	period	period	NOUN
gujaf-73	79	30	of	of	ADP
gujaf-73	79	31	ten	ten	NUM
gujaf-73	79	32	years	year	NOUN
gujaf-73	79	33	between	between	ADP
gujaf-73	79	34	2007	2007	NUM
gujaf-73	79	35	and	and	CCONJ
gujaf-73	79	36	2016	2016	NUM
gujaf-73	79	37	.	.	PUNCT
gujaf-73	80	1	findings	finding	NOUN
gujaf-73	80	2	reveled	revel	VERB
gujaf-73	80	3	that	that	DET
gujaf-73	80	4	level	level	NOUN
gujaf-73	80	5	3	3	NUM
gujaf-73	80	6	fair	fair	ADJ
gujaf-73	80	7	value	value	NOUN
gujaf-73	80	8	inputs	input	NOUN
gujaf-73	80	9	is	be	AUX
gujaf-73	80	10	less	less	ADJ
gujaf-73	80	11	value	value	NOUN
gujaf-73	80	12	relevant	relevant	ADJ
gujaf-73	80	13	,	,	PUNCT
gujaf-73	80	14	which	which	PRON
gujaf-73	80	15	shed	shed	VERB
gujaf-73	80	16	light	light	NOUN
gujaf-73	80	17	on	on	ADP
gujaf-73	80	18	the	the	DET
gujaf-73	80	19	decision	decision	NOUN
gujaf-73	80	20	usefulness	usefulness	NOUN
gujaf-73	80	21	of	of	ADP
gujaf-73	80	22	fair	fair	ADJ
gujaf-73	80	23	value	value	NOUN
gujaf-73	80	24	accounting	accounting	NOUN
gujaf-73	80	25	.	.	PUNCT
gujaf-73	81	1	the	the	DET
gujaf-73	81	2	outcome	outcome	NOUN
gujaf-73	81	3	of	of	ADP
gujaf-73	81	4	most	most	ADJ
gujaf-73	81	5	of	of	ADP
gujaf-73	81	6	these	these	DET
gujaf-73	81	7	studies	study	NOUN
gujaf-73	81	8	in	in	ADP
gujaf-73	81	9	relation	relation	NOUN
gujaf-73	81	10	to	to	PART
gujaf-73	81	11	level	level	VERB
gujaf-73	81	12	3	3	NUM
gujaf-73	81	13	is	be	AUX
gujaf-73	81	14	not	not	PART
gujaf-73	81	15	impressive	impressive	ADJ
gujaf-73	81	16	.	.	PUNCT
gujaf-73	82	1	however	however	ADV
gujaf-73	82	2	,	,	PUNCT
gujaf-73	82	3	such	such	ADJ
gujaf-73	82	4	results	result	NOUN
gujaf-73	82	5	are	be	AUX
gujaf-73	82	6	for	for	ADP
gujaf-73	82	7	studies	study	NOUN
gujaf-73	82	8	in	in	ADP
gujaf-73	82	9	developed	develop	VERB
gujaf-73	82	10	economies	economy	NOUN
gujaf-73	82	11	.	.	PUNCT
gujaf-73	83	1	the	the	DET
gujaf-73	83	2	outcome	outcome	NOUN
gujaf-73	83	3	could	could	AUX
gujaf-73	83	4	be	be	AUX
gujaf-73	83	5	different	different	ADJ
gujaf-73	83	6	in	in	ADP
gujaf-73	83	7	less	less	ADJ
gujaf-73	83	8	developed	develop	VERB
gujaf-73	83	9	economies	economy	NOUN
gujaf-73	83	10	.	.	PUNCT
gujaf-73	84	1	furthermore	furthermore	ADV
gujaf-73	84	2	,	,	PUNCT
gujaf-73	84	3	sami	sami	PROPN
gujaf-73	84	4	(	(	PUNCT
gujaf-73	84	5	2016	2016	NUM
gujaf-73	84	6	)	)	PUNCT
gujaf-73	84	7	investigated	investigate	VERB
gujaf-73	84	8	the	the	DET
gujaf-73	84	9	value	value	NOUN
gujaf-73	84	10	relevance	relevance	NOUN
gujaf-73	84	11	of	of	ADP
gujaf-73	84	12	international	international	ADJ
gujaf-73	84	13	financial	financial	ADJ
gujaf-73	84	14	reporting	reporting	NOUN
gujaf-73	84	15	standards	standard	NOUN
gujaf-73	84	16	(	(	PUNCT
gujaf-73	84	17	ifrs	ifrs	PROPN
gujaf-73	84	18	)	)	PUNCT
gujaf-73	84	19	and	and	CCONJ
gujaf-73	84	20	the	the	DET
gujaf-73	84	21	effect	effect	NOUN
gujaf-73	84	22	of	of	ADP
gujaf-73	84	23	the	the	DET
gujaf-73	84	24	financial	financial	ADJ
gujaf-73	84	25	crisis	crisis	NOUN
gujaf-73	84	26	on	on	ADP
gujaf-73	84	27	european	european	ADJ
gujaf-73	84	28	financial	financial	ADJ
gujaf-73	84	29	firms	firm	NOUN
gujaf-73	84	30	for	for	ADP
gujaf-73	84	31	the	the	DET
gujaf-73	84	32	period	period	NOUN
gujaf-73	84	33	between	between	ADP
gujaf-73	84	34	1998	1998	NUM
gujaf-73	84	35	and	and	CCONJ
gujaf-73	84	36	2012	2012	NUM
gujaf-73	84	37	.	.	PUNCT
gujaf-73	85	1	the	the	DET
gujaf-73	85	2	outcome	outcome	NOUN
gujaf-73	85	3	reveals	reveal	VERB
gujaf-73	85	4	that	that	SCONJ
gujaf-73	85	5	the	the	DET
gujaf-73	85	6	combined	combine	VERB
gujaf-73	85	7	value	value	NOUN
gujaf-73	85	8	relevance	relevance	NOUN
gujaf-73	85	9	of	of	ADP
gujaf-73	85	10	book	book	NOUN
gujaf-73	85	11	value	value	NOUN
gujaf-73	85	12	of	of	ADP
gujaf-73	85	13	equity	equity	NOUN
gujaf-73	85	14	and	and	CCONJ
gujaf-73	85	15	earnings	earning	NOUN
gujaf-73	85	16	has	have	AUX
gujaf-73	85	17	increased	increase	VERB
gujaf-73	85	18	following	follow	VERB
gujaf-73	85	19	mandatory	mandatory	ADJ
gujaf-73	85	20	ifrs	ifrs	NOUN
gujaf-73	85	21	adoption	adoption	NOUN
gujaf-73	85	22	.	.	PUNCT
gujaf-73	86	1	in	in	ADP
gujaf-73	86	2	addition	addition	NOUN
gujaf-73	86	3	,	,	PUNCT
gujaf-73	86	4	the	the	DET
gujaf-73	86	5	findings	finding	NOUN
gujaf-73	86	6	suggest	suggest	VERB
gujaf-73	86	7	that	that	SCONJ
gujaf-73	86	8	the	the	DET
gujaf-73	86	9	value	value	NOUN
gujaf-73	86	10	relevance	relevance	NOUN
gujaf-73	86	11	of	of	ADP
gujaf-73	86	12	book	book	NOUN
gujaf-73	86	13	value	value	NOUN
gujaf-73	86	14	of	of	ADP
gujaf-73	86	15	equity	equity	NOUN
gujaf-73	86	16	increases	increase	NOUN
gujaf-73	86	17	while	while	SCONJ
gujaf-73	86	18	that	that	PRON
gujaf-73	86	19	of	of	ADP
gujaf-73	86	20	gusau	gusau	ADJ
gujaf-73	86	21	journal	journal	PROPN
gujaf-73	86	22	of	of	ADP
gujaf-73	86	23	accounting	accounting	NOUN
gujaf-73	86	24	and	and	CCONJ
gujaf-73	86	25	finance	finance	NOUN
gujaf-73	86	26	,	,	PUNCT
gujaf-73	86	27	vol	vol	NOUN
gujaf-73	86	28	.	.	PROPN
gujaf-73	86	29	2	2	NUM
gujaf-73	86	30	,	,	PUNCT
gujaf-73	86	31	issue	issue	NOUN
gujaf-73	86	32	3	3	NUM
gujaf-73	86	33	,	,	PUNCT
gujaf-73	86	34	april	april	PROPN
gujaf-73	86	35	,	,	PUNCT
gujaf-73	86	36	2021	2021	NUM
gujaf-73	86	37	8	8	NUM
gujaf-73	86	38	earnings	earning	NOUN
gujaf-73	86	39	decreases	decrease	NOUN
gujaf-73	86	40	as	as	SCONJ
gujaf-73	86	41	the	the	DET
gujaf-73	86	42	financial	financial	ADJ
gujaf-73	86	43	crisis	crisis	NOUN
gujaf-73	86	44	evolves	evolve	VERB
gujaf-73	86	45	.	.	PUNCT
gujaf-73	87	1	moreover	moreover	ADV
gujaf-73	87	2	,	,	PUNCT
gujaf-73	87	3	during	during	ADP
gujaf-73	87	4	the	the	DET
gujaf-73	87	5	crisis	crisis	NOUN
gujaf-73	87	6	period	period	NOUN
gujaf-73	87	7	the	the	DET
gujaf-73	87	8	value	value	NOUN
gujaf-73	87	9	relevance	relevance	NOUN
gujaf-73	87	10	of	of	ADP
gujaf-73	87	11	equity	equity	NOUN
gujaf-73	87	12	book	book	NOUN
gujaf-73	87	13	value	value	NOUN
gujaf-73	87	14	appears	appear	VERB
gujaf-73	87	15	greater	great	ADJ
gujaf-73	87	16	for	for	ADP
gujaf-73	87	17	firms	firm	NOUN
gujaf-73	87	18	operating	operate	VERB
gujaf-73	87	19	in	in	ADP
gujaf-73	87	20	countries	country	NOUN
gujaf-73	87	21	with	with	ADP
gujaf-73	87	22	weak	weak	ADJ
gujaf-73	87	23	institutional	institutional	ADJ
gujaf-73	87	24	environment	environment	NOUN
gujaf-73	87	25	as	as	ADV
gujaf-73	87	26	well	well	ADV
gujaf-73	87	27	as	as	ADP
gujaf-73	87	28	for	for	ADP
gujaf-73	87	29	firms	firm	NOUN
gujaf-73	87	30	with	with	ADP
gujaf-73	87	31	weak	weak	ADJ
gujaf-73	87	32	corporate	corporate	ADJ
gujaf-73	87	33	governance	governance	NOUN
gujaf-73	87	34	mechanisms	mechanism	NOUN
gujaf-73	87	35	.	.	PUNCT
gujaf-73	88	1	again	again	ADV
gujaf-73	88	2	,	,	PUNCT
gujaf-73	88	3	this	this	PRON
gujaf-73	88	4	is	be	AUX
gujaf-73	88	5	peculiar	peculiar	ADJ
gujaf-73	88	6	to	to	ADP
gujaf-73	88	7	european	european	ADJ
gujaf-73	88	8	economies	economy	NOUN
gujaf-73	88	9	,	,	PUNCT
gujaf-73	88	10	and	and	CCONJ
gujaf-73	88	11	requires	require	VERB
gujaf-73	88	12	further	further	ADJ
gujaf-73	88	13	replication	replication	NOUN
gujaf-73	88	14	in	in	ADP
gujaf-73	88	15	african	african	ADJ
gujaf-73	88	16	economies	economy	NOUN
gujaf-73	88	17	such	such	ADJ
gujaf-73	88	18	as	as	ADP
gujaf-73	88	19	nigeria	nigeria	PROPN
gujaf-73	88	20	.	.	PUNCT
gujaf-73	89	1	in	in	ADP
gujaf-73	89	2	a	a	DET
gujaf-73	89	3	related	relate	VERB
gujaf-73	89	4	local	local	ADJ
gujaf-73	89	5	study	study	NOUN
gujaf-73	89	6	by	by	ADP
gujaf-73	89	7	appolos	appolo	NOUN
gujaf-73	89	8	,	,	PUNCT
gujaf-73	89	9	grace	grace	NOUN
gujaf-73	89	10	and	and	CCONJ
gujaf-73	89	11	jerry	jerry	NOUN
gujaf-73	89	12	(	(	PUNCT
gujaf-73	89	13	2016	2016	NUM
gujaf-73	89	14	)	)	PUNCT
gujaf-73	89	15	who	who	PRON
gujaf-73	89	16	delved	delve	VERB
gujaf-73	89	17	on	on	ADP
gujaf-73	89	18	the	the	DET
gujaf-73	89	19	value	value	NOUN
gujaf-73	89	20	relevance	relevance	NOUN
gujaf-73	89	21	of	of	ADP
gujaf-73	89	22	accounting	accounting	NOUN
gujaf-73	89	23	information	information	NOUN
gujaf-73	89	24	of	of	ADP
gujaf-73	89	25	28	28	NUM
gujaf-73	89	26	companies	company	NOUN
gujaf-73	89	27	listed	list	VERB
gujaf-73	89	28	on	on	ADP
gujaf-73	89	29	the	the	DET
gujaf-73	89	30	nigerian	nigerian	ADJ
gujaf-73	89	31	stock	stock	NOUN
gujaf-73	89	32	exchange	exchange	PROPN
gujaf-73	89	33	(	(	PUNCT
gujaf-73	89	34	nse	nse	NOUN
gujaf-73	89	35	)	)	PUNCT
gujaf-73	89	36	using	use	VERB
gujaf-73	89	37	pooled	pool	VERB
gujaf-73	89	38	ols	ol	NOUN
gujaf-73	89	39	,	,	PUNCT
gujaf-73	89	40	anova	anova	PROPN
gujaf-73	89	41	test	test	PROPN
gujaf-73	89	42	was	be	AUX
gujaf-73	89	43	also	also	ADV
gujaf-73	89	44	conducted	conduct	VERB
gujaf-73	89	45	.	.	PUNCT
gujaf-73	90	1	the	the	DET
gujaf-73	90	2	findings	finding	NOUN
gujaf-73	90	3	showed	show	VERB
gujaf-73	90	4	that	that	SCONJ
gujaf-73	90	5	there	there	PRON
gujaf-73	90	6	is	be	VERB
gujaf-73	90	7	no	no	DET
gujaf-73	90	8	significant	significant	ADJ
gujaf-73	90	9	difference	difference	NOUN
gujaf-73	90	10	between	between	ADP
gujaf-73	90	11	the	the	DET
gujaf-73	90	12	value	value	NOUN
gujaf-73	90	13	relevance	relevance	NOUN
gujaf-73	90	14	of	of	ADP
gujaf-73	90	15	accounting	account	VERB
gujaf-73	90	16	information	information	NOUN
gujaf-73	90	17	prior	prior	ADV
gujaf-73	90	18	and	and	CCONJ
gujaf-73	90	19	after	after	ADP
gujaf-73	90	20	the	the	DET
gujaf-73	90	21	adoption	adoption	NOUN
gujaf-73	90	22	of	of	ADP
gujaf-73	90	23	ifrs	ifrs	PROPN
gujaf-73	90	24	.	.	PUNCT
gujaf-73	91	1	the	the	DET
gujaf-73	91	2	methodological	methodological	ADJ
gujaf-73	91	3	difference	difference	NOUN
gujaf-73	91	4	of	of	ADP
gujaf-73	91	5	this	this	DET
gujaf-73	91	6	study	study	NOUN
gujaf-73	91	7	when	when	SCONJ
gujaf-73	91	8	compared	compare	VERB
gujaf-73	91	9	to	to	ADP
gujaf-73	91	10	other	other	ADJ
gujaf-73	91	11	foreign	foreign	ADJ
gujaf-73	91	12	studies	study	NOUN
gujaf-73	91	13	lacks	lack	VERB
gujaf-73	91	14	a	a	DET
gujaf-73	91	15	basis	basis	NOUN
gujaf-73	91	16	for	for	ADP
gujaf-73	91	17	comparison	comparison	NOUN
gujaf-73	91	18	.	.	PUNCT
gujaf-73	92	1	studies	study	NOUN
gujaf-73	92	2	by	by	ADP
gujaf-73	92	3	suadiye	suadiye	PROPN
gujaf-73	92	4	(	(	PUNCT
gujaf-73	92	5	2012	2012	NUM
gujaf-73	92	6	)	)	PUNCT
gujaf-73	92	7	and	and	CCONJ
gujaf-73	92	8	pathirawasam	pathirawasam	PROPN
gujaf-73	92	9	(	(	PUNCT
gujaf-73	92	10	2013	2013	NUM
gujaf-73	92	11	)	)	PUNCT
gujaf-73	92	12	delved	delve	VERB
gujaf-73	92	13	on	on	ADP
gujaf-73	92	14	the	the	DET
gujaf-73	92	15	value	value	NOUN
gujaf-73	92	16	relevance	relevance	NOUN
gujaf-73	92	17	of	of	ADP
gujaf-73	92	18	earnings	earning	NOUN
gujaf-73	92	19	and	and	CCONJ
gujaf-73	92	20	book	book	NOUN
gujaf-73	92	21	value	value	NOUN
gujaf-73	92	22	of	of	ADP
gujaf-73	92	23	equity	equity	NOUN
gujaf-73	92	24	for	for	ADP
gujaf-73	92	25	turkey	turkey	NOUN
gujaf-73	92	26	,	,	PUNCT
gujaf-73	92	27	and	and	CCONJ
gujaf-73	92	28	sri	sri	PROPN
gujaf-73	92	29	lanka	lanka	PROPN
gujaf-73	92	30	respectively	respectively	ADV
gujaf-73	92	31	.	.	PUNCT
gujaf-73	93	1	they	they	PRON
gujaf-73	93	2	both	both	PRON
gujaf-73	93	3	reveal	reveal	VERB
gujaf-73	93	4	that	that	DET
gujaf-73	93	5	book	book	NOUN
gujaf-73	93	6	value	value	NOUN
gujaf-73	93	7	of	of	ADP
gujaf-73	93	8	equity	equity	NOUN
gujaf-73	93	9	is	be	AUX
gujaf-73	93	10	more	more	ADJ
gujaf-73	93	11	value	value	NOUN
gujaf-73	93	12	relevant	relevant	ADJ
gujaf-73	93	13	than	than	ADP
gujaf-73	93	14	the	the	DET
gujaf-73	93	15	earnings	earning	NOUN
gujaf-73	93	16	in	in	ADP
gujaf-73	93	17	both	both	DET
gujaf-73	93	18	countries	country	NOUN
gujaf-73	93	19	.	.	PUNCT
gujaf-73	94	1	fadia	fadia	PROPN
gujaf-73	94	2	and	and	CCONJ
gujaf-73	94	3	mohammad	mohammad	PROPN
gujaf-73	94	4	(	(	PUNCT
gujaf-73	94	5	2015	2015	NUM
gujaf-73	94	6	)	)	PUNCT
gujaf-73	94	7	empirically	empirically	ADV
gujaf-73	94	8	examined	examine	VERB
gujaf-73	94	9	whether	whether	SCONJ
gujaf-73	94	10	developments	development	NOUN
gujaf-73	94	11	in	in	ADP
gujaf-73	94	12	financial	financial	ADJ
gujaf-73	94	13	reporting	reporting	NOUN
gujaf-73	94	14	environment	environment	NOUN
gujaf-73	94	15	following	follow	VERB
gujaf-73	94	16	the	the	DET
gujaf-73	94	17	adoption	adoption	NOUN
gujaf-73	94	18	of	of	ADP
gujaf-73	94	19	ifrs	ifrs	PROPN
gujaf-73	94	20	resulted	result	VERB
gujaf-73	94	21	in	in	ADP
gujaf-73	94	22	more	more	ADV
gujaf-73	94	23	relevant	relevant	ADJ
gujaf-73	94	24	financial	financial	ADJ
gujaf-73	94	25	information	information	NOUN
gujaf-73	94	26	over	over	ADP
gujaf-73	94	27	time	time	NOUN
gujaf-73	94	28	,	,	PUNCT
gujaf-73	94	29	for	for	ADP
gujaf-73	94	30	jordanian	jordanian	ADJ
gujaf-73	94	31	firms	firm	NOUN
gujaf-73	94	32	,	,	PUNCT
gujaf-73	94	33	which	which	PRON
gujaf-73	94	34	documented	document	VERB
gujaf-73	94	35	them	they	PRON
gujaf-73	94	36	to	to	PART
gujaf-73	94	37	be	be	AUX
gujaf-73	94	38	value	value	NOUN
gujaf-73	94	39	relevant	relevant	ADJ
gujaf-73	94	40	during	during	ADP
gujaf-73	94	41	all	all	DET
gujaf-73	94	42	the	the	DET
gujaf-73	94	43	period	period	NOUN
gujaf-73	94	44	of	of	ADP
gujaf-73	94	45	the	the	DET
gujaf-73	94	46	study	study	NOUN
gujaf-73	94	47	.	.	PUNCT
gujaf-73	95	1	also	also	ADV
gujaf-73	95	2	,	,	PUNCT
gujaf-73	95	3	mary	mary	PROPN
gujaf-73	95	4	,	,	PUNCT
gujaf-73	95	5	taylor	taylor	PROPN
gujaf-73	95	6	and	and	CCONJ
gujaf-73	95	7	kevin	kevin	PROPN
gujaf-73	95	8	(	(	PUNCT
gujaf-73	95	9	2015	2015	NUM
gujaf-73	95	10	)	)	PUNCT
gujaf-73	95	11	provided	provide	VERB
gujaf-73	95	12	evidence	evidence	NOUN
gujaf-73	95	13	on	on	ADP
gujaf-73	95	14	the	the	DET
gujaf-73	95	15	value	value	NOUN
gujaf-73	95	16	relevance	relevance	NOUN
gujaf-73	95	17	of	of	ADP
gujaf-73	95	18	fair	fair	ADJ
gujaf-73	95	19	value	value	NOUN
gujaf-73	95	20	asset	asset	NOUN
gujaf-73	95	21	and	and	CCONJ
gujaf-73	95	22	liability	liability	NOUN
gujaf-73	95	23	measurements	measurement	NOUN
gujaf-73	95	24	for	for	ADP
gujaf-73	95	25	non	non	ADJ
gujaf-73	95	26	-	-	ADJ
gujaf-73	95	27	financial	financial	ADJ
gujaf-73	95	28	firms	firm	NOUN
gujaf-73	95	29	between	between	ADP
gujaf-73	95	30	2008	2008	NUM
gujaf-73	95	31	and	and	CCONJ
gujaf-73	95	32	2014	2014	NUM
gujaf-73	95	33	.	.	PUNCT
gujaf-73	96	1	they	they	PRON
gujaf-73	96	2	found	find	VERB
gujaf-73	96	3	out	out	ADP
gujaf-73	96	4	that	that	DET
gujaf-73	96	5	level	level	NOUN
gujaf-73	96	6	3	3	NUM
gujaf-73	96	7	fair	fair	ADJ
gujaf-73	96	8	value	value	NOUN
gujaf-73	96	9	measurements	measurement	NOUN
gujaf-73	96	10	are	be	AUX
gujaf-73	96	11	negatively	negatively	ADV
gujaf-73	96	12	associated	associate	VERB
gujaf-73	96	13	with	with	ADP
gujaf-73	96	14	stock	stock	NOUN
gujaf-73	96	15	price	price	NOUN
gujaf-73	96	16	.	.	PUNCT
gujaf-73	97	1	this	this	PRON
gujaf-73	97	2	provides	provide	VERB
gujaf-73	97	3	conflicting	conflicting	ADJ
gujaf-73	97	4	outcome	outcome	NOUN
gujaf-73	97	5	with	with	ADP
gujaf-73	97	6	most	most	ADJ
gujaf-73	97	7	of	of	ADP
gujaf-73	97	8	the	the	DET
gujaf-73	97	9	previously	previously	ADV
gujaf-73	97	10	documented	document	VERB
gujaf-73	97	11	extant	extant	ADJ
gujaf-73	97	12	studies	study	NOUN
gujaf-73	97	13	.	.	PUNCT
gujaf-73	98	1	most	most	ADJ
gujaf-73	98	2	of	of	ADP
gujaf-73	98	3	the	the	DET
gujaf-73	98	4	literatures	literature	NOUN
gujaf-73	98	5	reviewed	review	VERB
gujaf-73	98	6	suggest	suggest	VERB
gujaf-73	98	7	a	a	DET
gujaf-73	98	8	gap	gap	NOUN
gujaf-73	98	9	that	that	PRON
gujaf-73	98	10	needs	need	VERB
gujaf-73	98	11	to	to	PART
gujaf-73	98	12	be	be	AUX
gujaf-73	98	13	filled	fill	VERB
gujaf-73	98	14	especially	especially	ADV
gujaf-73	98	15	with	with	ADP
gujaf-73	98	16	regard	regard	NOUN
gujaf-73	98	17	to	to	ADP
gujaf-73	98	18	level	level	VERB
gujaf-73	98	19	3	3	NUM
gujaf-73	98	20	fair	fair	ADJ
gujaf-73	98	21	value	value	NOUN
gujaf-73	98	22	measurement	measurement	NOUN
gujaf-73	98	23	as	as	SCONJ
gujaf-73	98	24	they	they	PRON
gujaf-73	98	25	provide	provide	VERB
gujaf-73	98	26	conflicting	conflicting	ADJ
gujaf-73	98	27	evidence	evidence	NOUN
gujaf-73	98	28	in	in	ADP
gujaf-73	98	29	the	the	DET
gujaf-73	98	30	outcomes	outcome	NOUN
gujaf-73	98	31	.	.	PUNCT
gujaf-73	99	1	besides	besides	SCONJ
gujaf-73	99	2	,	,	PUNCT
gujaf-73	99	3	the	the	DET
gujaf-73	99	4	related	related	ADJ
gujaf-73	99	5	studies	study	NOUN
gujaf-73	99	6	in	in	ADP
gujaf-73	99	7	terms	term	NOUN
gujaf-73	99	8	of	of	ADP
gujaf-73	99	9	methodology	methodology	NOUN
gujaf-73	99	10	are	be	AUX
gujaf-73	99	11	concentrated	concentrate	VERB
gujaf-73	99	12	in	in	ADP
gujaf-73	99	13	europe	europe	PROPN
gujaf-73	99	14	and	and	CCONJ
gujaf-73	99	15	other	other	ADJ
gujaf-73	99	16	more	more	ADV
gujaf-73	99	17	developed	develop	VERB
gujaf-73	99	18	economies	economy	NOUN
gujaf-73	99	19	.	.	PUNCT
gujaf-73	100	1	it	it	PRON
gujaf-73	100	2	is	be	AUX
gujaf-73	100	3	therefore	therefore	ADV
gujaf-73	100	4	evident	evident	ADJ
gujaf-73	100	5	that	that	SCONJ
gujaf-73	100	6	more	more	ADJ
gujaf-73	100	7	studies	study	NOUN
gujaf-73	100	8	are	be	AUX
gujaf-73	100	9	required	require	VERB
gujaf-73	100	10	on	on	ADP
gujaf-73	100	11	the	the	DET
gujaf-73	100	12	subject	subject	NOUN
gujaf-73	100	13	with	with	ADP
gujaf-73	100	14	african	african	ADJ
gujaf-73	100	15	economies	economy	NOUN
gujaf-73	100	16	,	,	PUNCT
gujaf-73	100	17	especially	especially	ADV
gujaf-73	100	18	sub	sub	VERB
gujaf-73	100	19	saharan	saharan	ADJ
gujaf-73	100	20	african	african	ADJ
gujaf-73	100	21	(	(	PUNCT
gujaf-73	100	22	ssa	ssa	NOUN
gujaf-73	100	23	)	)	PUNCT
gujaf-73	100	24	countries	country	NOUN
gujaf-73	100	25	such	such	ADJ
gujaf-73	100	26	as	as	ADP
gujaf-73	100	27	nigeria	nigeria	PROPN
gujaf-73	100	28	.	.	PUNCT
gujaf-73	101	1	2.3	2.3	NUM
gujaf-73	101	2	theoretical	theoretical	ADJ
gujaf-73	101	3	framework	framework	NOUN
gujaf-73	101	4	gusau	gusau	PROPN
gujaf-73	101	5	journal	journal	NOUN
gujaf-73	101	6	of	of	ADP
gujaf-73	101	7	accounting	accounting	NOUN
gujaf-73	101	8	and	and	CCONJ
gujaf-73	101	9	finance	finance	NOUN
gujaf-73	101	10	,	,	PUNCT
gujaf-73	101	11	vol	vol	NOUN
gujaf-73	101	12	.	.	PROPN
gujaf-73	101	13	2	2	NUM
gujaf-73	101	14	,	,	PUNCT
gujaf-73	101	15	issue	issue	NOUN
gujaf-73	101	16	3	3	NUM
gujaf-73	101	17	,	,	PUNCT
gujaf-73	101	18	april	april	PROPN
gujaf-73	101	19	,	,	PUNCT
gujaf-73	101	20	2021	2021	NUM
gujaf-73	101	21	9	9	NUM
gujaf-73	101	22	this	this	DET
gujaf-73	101	23	section	section	NOUN
gujaf-73	101	24	explains	explain	VERB
gujaf-73	101	25	the	the	DET
gujaf-73	101	26	related	related	ADJ
gujaf-73	101	27	theories	theory	NOUN
gujaf-73	101	28	upon	upon	SCONJ
gujaf-73	101	29	which	which	PRON
gujaf-73	101	30	the	the	DET
gujaf-73	101	31	study	study	NOUN
gujaf-73	101	32	is	be	AUX
gujaf-73	101	33	hinged	hinge	VERB
gujaf-73	101	34	.	.	PUNCT
gujaf-73	102	1	the	the	DET
gujaf-73	102	2	agency	agency	NOUN
gujaf-73	102	3	and	and	CCONJ
gujaf-73	102	4	stakeholder	stakeholder	NOUN
gujaf-73	102	5	’s	’s	PART
gujaf-73	102	6	theories	theory	NOUN
gujaf-73	102	7	are	be	AUX
gujaf-73	102	8	used	use	VERB
gujaf-73	102	9	to	to	PART
gujaf-73	102	10	underpin	underpin	VERB
gujaf-73	102	11	the	the	DET
gujaf-73	102	12	study	study	NOUN
gujaf-73	102	13	.	.	PUNCT
gujaf-73	103	1	the	the	DET
gujaf-73	103	2	widely	widely	ADV
gujaf-73	103	3	accepted	accept	VERB
gujaf-73	103	4	agency	agency	NOUN
gujaf-73	103	5	theory	theory	NOUN
gujaf-73	103	6	developed	develop	VERB
gujaf-73	103	7	by	by	ADP
gujaf-73	103	8	jensen	jensen	PROPN
gujaf-73	103	9	&	&	CCONJ
gujaf-73	103	10	meckling	meckling	PROPN
gujaf-73	103	11	(	(	PUNCT
gujaf-73	103	12	1976	1976	NUM
gujaf-73	103	13	)	)	PUNCT
gujaf-73	103	14	explains	explain	VERB
gujaf-73	103	15	the	the	DET
gujaf-73	103	16	link	link	NOUN
gujaf-73	103	17	between	between	ADP
gujaf-73	103	18	an	an	DET
gujaf-73	103	19	investor	investor	NOUN
gujaf-73	103	20	and	and	CCONJ
gujaf-73	103	21	a	a	DET
gujaf-73	103	22	proxy	proxy	NOUN
gujaf-73	103	23	.	.	PUNCT
gujaf-73	104	1	the	the	DET
gujaf-73	104	2	proxy	proxy	NOUN
gujaf-73	104	3	otherwise	otherwise	ADV
gujaf-73	104	4	known	know	VERB
gujaf-73	104	5	as	as	ADP
gujaf-73	104	6	an	an	DET
gujaf-73	104	7	agent	agent	NOUN
gujaf-73	104	8	is	be	AUX
gujaf-73	104	9	expected	expect	VERB
gujaf-73	104	10	to	to	PART
gujaf-73	104	11	provide	provide	VERB
gujaf-73	104	12	financial	financial	ADJ
gujaf-73	104	13	report	report	NOUN
gujaf-73	104	14	of	of	ADP
gujaf-73	104	15	stewardship	stewardship	NOUN
gujaf-73	104	16	,	,	PUNCT
gujaf-73	104	17	which	which	PRON
gujaf-73	104	18	the	the	DET
gujaf-73	104	19	investor	investor	NOUN
gujaf-73	104	20	,	,	PUNCT
gujaf-73	104	21	who	who	PRON
gujaf-73	104	22	is	be	AUX
gujaf-73	104	23	the	the	DET
gujaf-73	104	24	owner	owner	NOUN
gujaf-73	104	25	,	,	PUNCT
gujaf-73	104	26	is	be	AUX
gujaf-73	104	27	expected	expect	VERB
gujaf-73	104	28	to	to	PART
gujaf-73	104	29	rely	rely	VERB
gujaf-73	104	30	upon	upon	SCONJ
gujaf-73	104	31	.	.	PUNCT
gujaf-73	105	1	rather	rather	ADV
gujaf-73	105	2	than	than	SCONJ
gujaf-73	105	3	manage	manage	VERB
gujaf-73	105	4	the	the	DET
gujaf-73	105	5	firm	firm	NOUN
gujaf-73	105	6	themselves	themselves	PRON
gujaf-73	105	7	,	,	PUNCT
gujaf-73	105	8	investors	investor	NOUN
gujaf-73	105	9	who	who	PRON
gujaf-73	105	10	are	be	AUX
gujaf-73	105	11	part	part	NOUN
gujaf-73	105	12	owners	owner	NOUN
gujaf-73	105	13	of	of	ADP
gujaf-73	105	14	the	the	DET
gujaf-73	105	15	firm	firm	NOUN
gujaf-73	105	16	,	,	PUNCT
gujaf-73	105	17	they	they	PRON
gujaf-73	105	18	rely	rely	VERB
gujaf-73	105	19	on	on	ADP
gujaf-73	105	20	the	the	DET
gujaf-73	105	21	management	management	NOUN
gujaf-73	105	22	to	to	PART
gujaf-73	105	23	do	do	VERB
gujaf-73	105	24	that	that	PRON
gujaf-73	105	25	for	for	ADP
gujaf-73	105	26	them	they	PRON
gujaf-73	105	27	.	.	PUNCT
gujaf-73	106	1	management	management	NOUN
gujaf-73	106	2	can	can	AUX
gujaf-73	106	3	,	,	PUNCT
gujaf-73	106	4	however	however	ADV
gujaf-73	106	5	,	,	PUNCT
gujaf-73	106	6	fail	fail	VERB
gujaf-73	106	7	to	to	PART
gujaf-73	106	8	disclose	disclose	VERB
gujaf-73	106	9	some	some	DET
gujaf-73	106	10	information	information	NOUN
gujaf-73	106	11	about	about	ADP
gujaf-73	106	12	the	the	DET
gujaf-73	106	13	company	company	NOUN
gujaf-73	106	14	to	to	ADP
gujaf-73	106	15	investors	investor	NOUN
gujaf-73	106	16	,	,	PUNCT
gujaf-73	106	17	a	a	DET
gujaf-73	106	18	phenomenon	phenomenon	NOUN
gujaf-73	106	19	that	that	PRON
gujaf-73	106	20	impairs	impair	VERB
gujaf-73	106	21	on	on	ADP
gujaf-73	106	22	the	the	DET
gujaf-73	106	23	usefulness	usefulness	NOUN
gujaf-73	106	24	of	of	ADP
gujaf-73	106	25	financial	financial	ADJ
gujaf-73	106	26	information	information	NOUN
gujaf-73	106	27	.	.	PUNCT
gujaf-73	107	1	fair	fair	ADJ
gujaf-73	107	2	value	value	NOUN
gujaf-73	107	3	unobservable	unobservable	ADJ
gujaf-73	107	4	inputs	input	NOUN
gujaf-73	107	5	,	,	PUNCT
gujaf-73	107	6	which	which	PRON
gujaf-73	107	7	are	be	AUX
gujaf-73	107	8	based	base	VERB
gujaf-73	107	9	on	on	ADP
gujaf-73	107	10	management	management	NOUN
gujaf-73	107	11	’s	’s	PART
gujaf-73	107	12	models	model	NOUN
gujaf-73	107	13	can	can	AUX
gujaf-73	107	14	give	give	VERB
gujaf-73	107	15	room	room	NOUN
gujaf-73	107	16	for	for	ADP
gujaf-73	107	17	the	the	DET
gujaf-73	107	18	latter	latter	ADJ
gujaf-73	107	19	to	to	PART
gujaf-73	107	20	capitalize	capitalize	VERB
gujaf-73	107	21	on	on	ADP
gujaf-73	107	22	loopholes	loophole	NOUN
gujaf-73	107	23	leading	lead	VERB
gujaf-73	107	24	to	to	ADP
gujaf-73	107	25	information	information	NOUN
gujaf-73	107	26	asymmetry	asymmetry	NOUN
gujaf-73	107	27	,	,	PUNCT
gujaf-73	107	28	which	which	PRON
gujaf-73	107	29	can	can	AUX
gujaf-73	107	30	distort	distort	VERB
gujaf-73	107	31	the	the	DET
gujaf-73	107	32	value	value	NOUN
gujaf-73	107	33	relevance	relevance	NOUN
gujaf-73	107	34	of	of	ADP
gujaf-73	107	35	accounting	accounting	NOUN
gujaf-73	107	36	information	information	NOUN
gujaf-73	107	37	.	.	PUNCT
gujaf-73	108	1	investors	investor	NOUN
gujaf-73	108	2	are	be	AUX
gujaf-73	108	3	not	not	PART
gujaf-73	108	4	present	present	ADJ
gujaf-73	108	5	in	in	ADP
gujaf-73	108	6	the	the	DET
gujaf-73	108	7	daily	daily	ADJ
gujaf-73	108	8	affairs	affair	NOUN
gujaf-73	108	9	of	of	ADP
gujaf-73	108	10	a	a	DET
gujaf-73	108	11	company	company	NOUN
gujaf-73	108	12	operations	operation	NOUN
gujaf-73	108	13	but	but	CCONJ
gujaf-73	108	14	have	have	VERB
gujaf-73	108	15	to	to	PART
gujaf-73	108	16	rely	rely	VERB
gujaf-73	108	17	on	on	ADP
gujaf-73	108	18	the	the	DET
gujaf-73	108	19	information	information	NOUN
gujaf-73	108	20	provided	provide	VERB
gujaf-73	108	21	by	by	ADP
gujaf-73	108	22	management	management	NOUN
gujaf-73	108	23	which	which	PRON
gujaf-73	108	24	could	could	AUX
gujaf-73	108	25	prompt	prompt	VERB
gujaf-73	108	26	information	information	NOUN
gujaf-73	108	27	asymmetry	asymmetry	NOUN
gujaf-73	108	28	.	.	PUNCT
gujaf-73	109	1	the	the	DET
gujaf-73	109	2	ohlson	ohlson	NOUN
gujaf-73	109	3	’s	’s	PART
gujaf-73	109	4	clean	clean	ADJ
gujaf-73	109	5	surplus	surplus	NOUN
gujaf-73	109	6	theory	theory	NOUN
gujaf-73	109	7	developed	develop	VERB
gujaf-73	109	8	by	by	ADP
gujaf-73	109	9	ohlson	ohlson	NOUN
gujaf-73	109	10	(	(	PUNCT
gujaf-73	109	11	1995	1995	NUM
gujaf-73	109	12	)	)	PUNCT
gujaf-73	109	13	documents	document	NOUN
gujaf-73	109	14	how	how	SCONJ
gujaf-73	109	15	the	the	DET
gujaf-73	109	16	market	market	NOUN
gujaf-73	109	17	value	value	NOUN
gujaf-73	109	18	of	of	ADP
gujaf-73	109	19	a	a	DET
gujaf-73	109	20	company	company	NOUN
gujaf-73	109	21	can	can	AUX
gujaf-73	109	22	be	be	AUX
gujaf-73	109	23	described	describe	VERB
gujaf-73	109	24	in	in	ADP
gujaf-73	109	25	terms	term	NOUN
gujaf-73	109	26	of	of	ADP
gujaf-73	109	27	final	final	ADJ
gujaf-73	109	28	accounts	account	NOUN
gujaf-73	109	29	variables	variable	NOUN
gujaf-73	109	30	.	.	PUNCT
gujaf-73	110	1	the	the	DET
gujaf-73	110	2	market	market	NOUN
gujaf-73	110	3	value	value	NOUN
gujaf-73	110	4	of	of	ADP
gujaf-73	110	5	a	a	DET
gujaf-73	110	6	firm	firm	NOUN
gujaf-73	110	7	can	can	AUX
gujaf-73	110	8	be	be	AUX
gujaf-73	110	9	expressed	express	VERB
gujaf-73	110	10	in	in	ADP
gujaf-73	110	11	terms	term	NOUN
gujaf-73	110	12	of	of	ADP
gujaf-73	110	13	the	the	DET
gujaf-73	110	14	net	net	ADJ
gujaf-73	110	15	book	book	NOUN
gujaf-73	110	16	value	value	NOUN
gujaf-73	110	17	of	of	ADP
gujaf-73	110	18	the	the	DET
gujaf-73	110	19	firm	firm	NOUN
gujaf-73	110	20	’s	’s	PART
gujaf-73	110	21	assets	asset	NOUN
gujaf-73	110	22	as	as	ADP
gujaf-73	110	23	per	per	ADP
gujaf-73	110	24	the	the	DET
gujaf-73	110	25	statement	statement	NOUN
gujaf-73	110	26	of	of	ADP
gujaf-73	110	27	financial	financial	ADJ
gujaf-73	110	28	position	position	NOUN
gujaf-73	110	29	and	and	CCONJ
gujaf-73	110	30	the	the	DET
gujaf-73	110	31	expected	expect	VERB
gujaf-73	110	32	present	present	ADJ
gujaf-73	110	33	value	value	NOUN
gujaf-73	110	34	of	of	ADP
gujaf-73	110	35	future	future	ADJ
gujaf-73	110	36	earnings	earning	NOUN
gujaf-73	110	37	,	,	PUNCT
gujaf-73	110	38	both	both	PRON
gujaf-73	110	39	of	of	ADP
gujaf-73	110	40	which	which	PRON
gujaf-73	110	41	are	be	AUX
gujaf-73	110	42	used	use	VERB
gujaf-73	110	43	to	to	PART
gujaf-73	110	44	estimate	estimate	VERB
gujaf-73	110	45	share	share	NOUN
gujaf-73	110	46	value	value	NOUN
gujaf-73	110	47	.	.	PUNCT
gujaf-73	111	1	the	the	DET
gujaf-73	111	2	clean	clean	ADJ
gujaf-73	111	3	surplus	surplus	NOUN
gujaf-73	111	4	theory	theory	NOUN
gujaf-73	111	5	leads	lead	VERB
gujaf-73	111	6	to	to	ADP
gujaf-73	111	7	the	the	DET
gujaf-73	111	8	measurement	measurement	NOUN
gujaf-73	111	9	perspective	perspective	NOUN
gujaf-73	111	10	because	because	SCONJ
gujaf-73	111	11	the	the	DET
gujaf-73	111	12	more	more	ADV
gujaf-73	111	13	fair	fair	ADJ
gujaf-73	111	14	values	value	NOUN
gujaf-73	111	15	the	the	DET
gujaf-73	111	16	accountant	accountant	NOUN
gujaf-73	111	17	incorporates	incorporate	VERB
gujaf-73	111	18	into	into	ADP
gujaf-73	111	19	the	the	DET
gujaf-73	111	20	book	book	NOUN
gujaf-73	111	21	value	value	NOUN
gujaf-73	111	22	,	,	PUNCT
gujaf-73	111	23	the	the	PRON
gujaf-73	111	24	less	less	ADV
gujaf-73	111	25	the	the	DET
gujaf-73	111	26	need	need	NOUN
gujaf-73	111	27	to	to	PART
gujaf-73	111	28	predict	predict	VERB
gujaf-73	111	29	abnormal	abnormal	ADJ
gujaf-73	111	30	earnings	earning	NOUN
gujaf-73	111	31	.	.	PUNCT
gujaf-73	112	1	the	the	DET
gujaf-73	112	2	above	above	ADJ
gujaf-73	112	3	theories	theory	NOUN
gujaf-73	112	4	explain	explain	VERB
gujaf-73	112	5	the	the	DET
gujaf-73	112	6	relationship	relationship	NOUN
gujaf-73	112	7	between	between	ADP
gujaf-73	112	8	fair	fair	ADJ
gujaf-73	112	9	value	value	NOUN
gujaf-73	112	10	and	and	CCONJ
gujaf-73	112	11	value	value	NOUN
gujaf-73	112	12	relevance	relevance	NOUN
gujaf-73	112	13	of	of	ADP
gujaf-73	112	14	accounting	accounting	NOUN
gujaf-73	112	15	information	information	NOUN
gujaf-73	112	16	.	.	PUNCT
gujaf-73	113	1	3.0	3.0	NUM
gujaf-73	113	2	methodology	methodology	NOUN
gujaf-73	113	3	the	the	DET
gujaf-73	113	4	study	study	NOUN
gujaf-73	113	5	adopted	adopt	VERB
gujaf-73	113	6	the	the	DET
gujaf-73	113	7	correlation	correlation	NOUN
gujaf-73	113	8	research	research	NOUN
gujaf-73	113	9	design	design	NOUN
gujaf-73	113	10	,	,	PUNCT
gujaf-73	113	11	which	which	PRON
gujaf-73	113	12	conforms	conform	VERB
gujaf-73	113	13	to	to	ADP
gujaf-73	113	14	positivism	positivism	NOUN
gujaf-73	113	15	approach	approach	NOUN
gujaf-73	113	16	.	.	PUNCT
gujaf-73	114	1	it	it	PRON
gujaf-73	114	2	utilised	utilise	VERB
gujaf-73	114	3	a	a	DET
gujaf-73	114	4	sample	sample	NOUN
gujaf-73	114	5	size	size	NOUN
gujaf-73	114	6	of	of	ADP
gujaf-73	114	7	ten	ten	NUM
gujaf-73	114	8	(	(	PUNCT
gujaf-73	114	9	10	10	NUM
gujaf-73	114	10	)	)	PUNCT
gujaf-73	114	11	listed	list	VERB
gujaf-73	114	12	dmbs	dmb	NOUN
gujaf-73	114	13	out	out	ADP
gujaf-73	114	14	of	of	ADP
gujaf-73	114	15	a	a	DET
gujaf-73	114	16	total	total	ADJ
gujaf-73	114	17	population	population	NOUN
gujaf-73	114	18	of	of	ADP
gujaf-73	114	19	fourteen	fourteen	NUM
gujaf-73	114	20	(	(	PUNCT
gujaf-73	114	21	14	14	NUM
gujaf-73	114	22	)	)	PUNCT
gujaf-73	114	23	.	.	PUNCT
gujaf-73	115	1	the	the	DET
gujaf-73	115	2	financial	financial	ADJ
gujaf-73	115	3	data	datum	NOUN
gujaf-73	115	4	used	use	VERB
gujaf-73	115	5	for	for	ADP
gujaf-73	115	6	the	the	DET
gujaf-73	115	7	study	study	NOUN
gujaf-73	115	8	are	be	AUX
gujaf-73	115	9	secondary	secondary	ADJ
gujaf-73	115	10	in	in	ADP
gujaf-73	115	11	nature	nature	NOUN
gujaf-73	115	12	obtained	obtain	VERB
gujaf-73	115	13	from	from	ADP
gujaf-73	115	14	the	the	DET
gujaf-73	115	15	annual	annual	ADJ
gujaf-73	115	16	reports	report	NOUN
gujaf-73	115	17	.	.	PUNCT
gujaf-73	116	1	panel	panel	NOUN
gujaf-73	116	2	regression	regression	NOUN
gujaf-73	116	3	analysis	analysis	NOUN
gujaf-73	116	4	was	be	AUX
gujaf-73	116	5	employed	employ	VERB
gujaf-73	116	6	based	base	VERB
gujaf-73	116	7	on	on	ADP
gujaf-73	116	8	the	the	DET
gujaf-73	116	9	fact	fact	NOUN
gujaf-73	116	10	that	that	SCONJ
gujaf-73	116	11	the	the	DET
gujaf-73	116	12	study	study	NOUN
gujaf-73	116	13	involves	involve	VERB
gujaf-73	116	14	the	the	DET
gujaf-73	116	15	use	use	NOUN
gujaf-73	116	16	of	of	ADP
gujaf-73	116	17	both	both	DET
gujaf-73	116	18	time	time	NOUN
gujaf-73	116	19	series	series	PROPN
gujaf-73	116	20	and	and	CCONJ
gujaf-73	116	21	cross	cross	VERB
gujaf-73	116	22	sectional	sectional	ADJ
gujaf-73	116	23	data	datum	NOUN
gujaf-73	116	24	.	.	PUNCT
gujaf-73	117	1	variables	variable	NOUN
gujaf-73	117	2	measurement	measurement	NOUN
gujaf-73	117	3	and	and	CCONJ
gujaf-73	117	4	model	model	NOUN
gujaf-73	117	5	specification	specification	PROPN
gujaf-73	117	6	gusau	gusau	PROPN
gujaf-73	117	7	journal	journal	NOUN
gujaf-73	117	8	of	of	ADP
gujaf-73	117	9	accounting	accounting	NOUN
gujaf-73	117	10	and	and	CCONJ
gujaf-73	117	11	finance	finance	NOUN
gujaf-73	117	12	,	,	PUNCT
gujaf-73	117	13	vol	vol	NOUN
gujaf-73	117	14	.	.	PROPN
gujaf-73	117	15	2	2	NUM
gujaf-73	117	16	,	,	PUNCT
gujaf-73	117	17	issue	issue	NOUN
gujaf-73	117	18	3	3	NUM
gujaf-73	117	19	,	,	PUNCT
gujaf-73	117	20	april	april	PROPN
gujaf-73	117	21	,	,	PUNCT
gujaf-73	117	22	2021	2021	NUM
gujaf-73	117	23	10	10	NUM
gujaf-73	117	24	table	table	NOUN
gujaf-73	118	1	i	i	PRON
gujaf-73	118	2	:	:	PUNCT
gujaf-73	118	3	measurement	measurement	NOUN
gujaf-73	118	4	of	of	ADP
gujaf-73	118	5	the	the	DET
gujaf-73	118	6	dependent	dependent	ADJ
gujaf-73	118	7	(	(	PUNCT
gujaf-73	118	8	dv	dv	PROPN
gujaf-73	118	9	)	)	PUNCT
gujaf-73	118	10	and	and	CCONJ
gujaf-73	118	11	independent	independent	ADJ
gujaf-73	118	12	variables	variable	NOUN
gujaf-73	118	13	(	(	PUNCT
gujaf-73	118	14	ivs	ivs	NOUN
gujaf-73	118	15	)	)	PUNCT
gujaf-73	118	16	variable	variable	ADJ
gujaf-73	118	17	nature	nature	NOUN
gujaf-73	118	18	of	of	ADP
gujaf-73	118	19	variable	variable	ADJ
gujaf-73	118	20	proxy	proxy	NOUN
gujaf-73	118	21	measurement	measurement	NOUN
gujaf-73	118	22	share	share	NOUN
gujaf-73	118	23	price	price	NOUN
gujaf-73	118	24	dv	dv	PROPN
gujaf-73	118	25	shpr	shpr	NOUN
gujaf-73	118	26	asking	ask	VERB
gujaf-73	118	27	price	price	NOUN
gujaf-73	118	28	of	of	ADP
gujaf-73	118	29	stocks	stock	NOUN
gujaf-73	118	30	after	after	ADP
gujaf-73	118	31	first	first	ADJ
gujaf-73	118	32	quarter	quarter	NOUN
gujaf-73	118	33	of	of	ADP
gujaf-73	118	34	publication	publication	NOUN
gujaf-73	118	35	of	of	ADP
gujaf-73	118	36	the	the	DET
gujaf-73	118	37	annual	annual	ADJ
gujaf-73	118	38	accounts	account	NOUN
gujaf-73	118	39	book	book	NOUN
gujaf-73	118	40	value	value	NOUN
gujaf-73	118	41	per	per	ADP
gujaf-73	118	42	stock	stock	NOUN
gujaf-73	118	43	iv	iv	NUM
gujaf-73	118	44	bovas	bovas	PROPN
gujaf-73	118	45	stockholders	stockholder	NOUN
gujaf-73	118	46	’	'	PUNCT
gujaf-73	118	47	fund	fund	NOUN
gujaf-73	118	48	of	of	ADP
gujaf-73	118	49	each	each	DET
gujaf-73	118	50	firm	firm	NOUN
gujaf-73	118	51	to	to	ADP
gujaf-73	118	52	the	the	DET
gujaf-73	118	53	number	number	NOUN
gujaf-73	118	54	of	of	ADP
gujaf-73	118	55	common	common	ADJ
gujaf-73	118	56	stock	stock	NOUN
gujaf-73	118	57	.	.	PUNCT
gujaf-73	119	1	earnings	earning	NOUN
gujaf-73	119	2	per	per	ADP
gujaf-73	119	3	stock	stock	NOUN
gujaf-73	119	4	iv	iv	NUM
gujaf-73	119	5	eaprs	eaprs	NOUN
gujaf-73	119	6	net	net	ADJ
gujaf-73	119	7	income	income	NOUN
gujaf-73	119	8	after	after	ADP
gujaf-73	119	9	interest	interest	NOUN
gujaf-73	119	10	and	and	CCONJ
gujaf-73	119	11	tax	tax	NOUN
gujaf-73	119	12	of	of	ADP
gujaf-73	119	13	each	each	DET
gujaf-73	119	14	firm	firm	NOUN
gujaf-73	119	15	to	to	ADP
gujaf-73	119	16	the	the	DET
gujaf-73	119	17	number	number	NOUN
gujaf-73	119	18	of	of	ADP
gujaf-73	119	19	common	common	ADJ
gujaf-73	119	20	stock	stock	NOUN
gujaf-73	119	21	.	.	PUNCT
gujaf-73	120	1	fair	fair	ADJ
gujaf-73	120	2	value	value	NOUN
gujaf-73	120	3	level	level	NOUN
gujaf-73	120	4	hierarchy	hierarchy	NOUN
gujaf-73	120	5	iv	iv	NUM
gujaf-73	120	6	favah	favah	ADJ
gujaf-73	120	7	level	level	NOUN
gujaf-73	120	8	three	three	NUM
gujaf-73	120	9	assets	asset	NOUN
gujaf-73	120	10	divided	divide	VERB
gujaf-73	120	11	by	by	ADP
gujaf-73	120	12	total	total	ADJ
gujaf-73	120	13	assets	asset	NOUN
gujaf-73	120	14	.	.	PUNCT
gujaf-73	121	1	source	source	NOUN
gujaf-73	121	2	:	:	PUNCT
gujaf-73	121	3	compiled	compile	VERB
gujaf-73	121	4	by	by	ADP
gujaf-73	121	5	the	the	DET
gujaf-73	121	6	researchers	researcher	NOUN
gujaf-73	121	7	from	from	ADP
gujaf-73	121	8	various	various	ADJ
gujaf-73	121	9	literatures	literature	NOUN
gujaf-73	121	10	revealed	reveal	VERB
gujaf-73	121	11	below	below	ADP
gujaf-73	121	12	our	our	PRON
gujaf-73	121	13	models	model	NOUN
gujaf-73	121	14	including	include	VERB
gujaf-73	121	15	the	the	DET
gujaf-73	121	16	parsimonious	parsimonious	ADJ
gujaf-73	121	17	model	model	NOUN
gujaf-73	121	18	rely	rely	VERB
gujaf-73	121	19	heavily	heavily	ADV
gujaf-73	121	20	on	on	ADP
gujaf-73	121	21	the	the	DET
gujaf-73	121	22	ohlson	ohlson	NOUN
gujaf-73	121	23	(	(	PUNCT
gujaf-73	121	24	1995	1995	NUM
gujaf-73	121	25	)	)	PUNCT
gujaf-73	121	26	price	price	NOUN
gujaf-73	121	27	model	model	NOUN
gujaf-73	121	28	.	.	PUNCT
gujaf-73	122	1	other	other	ADJ
gujaf-73	122	2	related	related	ADJ
gujaf-73	122	3	literatures	literature	NOUN
gujaf-73	122	4	,	,	PUNCT
gujaf-73	122	5	which	which	PRON
gujaf-73	122	6	align	align	VERB
gujaf-73	122	7	with	with	ADP
gujaf-73	122	8	the	the	DET
gujaf-73	122	9	this	this	DET
gujaf-73	122	10	model	model	NOUN
gujaf-73	122	11	include	include	VERB
gujaf-73	122	12	jarva	jarva	PROPN
gujaf-73	122	13	&	&	CCONJ
gujaf-73	122	14	lantto	lantto	PROPN
gujaf-73	122	15	(	(	PUNCT
gujaf-73	122	16	2012	2012	NUM
gujaf-73	122	17	)	)	PUNCT
gujaf-73	122	18	,	,	PUNCT
gujaf-73	122	19	tsalavoutas	tsalavoutas	PROPN
gujaf-73	122	20	,	,	PUNCT
gujaf-73	122	21	andre	andre	PROPN
gujaf-73	122	22	&	&	CCONJ
gujaf-73	122	23	evans	evans	PROPN
gujaf-73	122	24	(	(	PUNCT
gujaf-73	122	25	2012	2012	NUM
gujaf-73	122	26	)	)	PUNCT
gujaf-73	122	27	,	,	PUNCT
gujaf-73	122	28	and	and	CCONJ
gujaf-73	122	29	ismail	ismail	PROPN
gujaf-73	122	30	,	,	PUNCT
gujaf-73	122	31	karmarudin	karmarudin	PROPN
gujaf-73	122	32	,	,	PUNCT
gujaf-73	122	33	zijl	zijl	PROPN
gujaf-73	122	34	&	&	CCONJ
gujaf-73	122	35	dunstan	dunstan	PROPN
gujaf-73	122	36	(	(	PUNCT
gujaf-73	122	37	2013	2013	NUM
gujaf-73	122	38	)	)	PUNCT
gujaf-73	122	39	.	.	PUNCT
gujaf-73	123	1	the	the	DET
gujaf-73	123	2	models	model	NOUN
gujaf-73	123	3	are	be	AUX
gujaf-73	123	4	presented	present	VERB
gujaf-73	123	5	as	as	ADP
gujaf-73	123	6	:	:	PUNCT
gujaf-73	123	7	shprit=	shprit=	NUM
gujaf-73	123	8	b0	b0	NOUN
gujaf-73	123	9	+	+	CCONJ
gujaf-73	123	10	b1bovasit+	b1bovasit+	ADP
gujaf-73	123	11	b2eaprsit	b2eaprsit	PROPN
gujaf-73	123	12	+	+	PROPN
gujaf-73	123	13	εit_____________________________________(1	εit_____________________________________(1	PROPN
gujaf-73	123	14	)	)	PUNCT
gujaf-73	123	15	to	to	PART
gujaf-73	123	16	determine	determine	VERB
gujaf-73	123	17	the	the	DET
gujaf-73	123	18	value	value	NOUN
gujaf-73	123	19	relevance	relevance	NOUN
gujaf-73	123	20	of	of	ADP
gujaf-73	123	21	fair	fair	ADJ
gujaf-73	123	22	value	value	NOUN
gujaf-73	123	23	unobservable	unobservable	ADJ
gujaf-73	123	24	inputs	input	NOUN
gujaf-73	123	25	,	,	PUNCT
gujaf-73	123	26	an	an	DET
gujaf-73	123	27	index	index	NOUN
gujaf-73	123	28	will	will	AUX
gujaf-73	123	29	be	be	AUX
gujaf-73	123	30	introduced	introduce	VERB
gujaf-73	123	31	and	and	CCONJ
gujaf-73	123	32	model	model	NOUN
gujaf-73	123	33	1	1	NUM
gujaf-73	123	34	will	will	AUX
gujaf-73	123	35	be	be	AUX
gujaf-73	123	36	expanded	expand	VERB
gujaf-73	123	37	.	.	PUNCT
gujaf-73	124	1	thus	thus	ADV
gujaf-73	124	2	shprit=	shprit=	NUM
gujaf-73	124	3	b0	b0	NOUN
gujaf-73	124	4	+	+	SYM
gujaf-73	124	5	b1bovasit+	b1bovasit+	PROPN
gujaf-73	124	6	b2eaprsit+b3favahit	b2eaprsit+b3favahit	PROPN
gujaf-73	124	7	+	+	PROPN
gujaf-73	124	8	εit___________________________(2	εit___________________________(2	PROPN
gujaf-73	124	9	)	)	PUNCT
gujaf-73	124	10	where	where	SCONJ
gujaf-73	124	11	favahit	favahit	NOUN
gujaf-73	124	12	is	be	AUX
gujaf-73	124	13	the	the	DET
gujaf-73	124	14	fair	fair	ADJ
gujaf-73	124	15	value	value	NOUN
gujaf-73	124	16	hierarchy	hierarchy	NOUN
gujaf-73	124	17	for	for	ADP
gujaf-73	124	18	banki	banki	NOUN
gujaf-73	124	19	at	at	ADP
gujaf-73	124	20	time	time	NOUN
gujaf-73	124	21	t	t	PROPN
gujaf-73	124	22	,	,	PUNCT
gujaf-73	124	23	the	the	DET
gujaf-73	124	24	study	study	NOUN
gujaf-73	124	25	will	will	AUX
gujaf-73	124	26	employs	employ	VERB
gujaf-73	124	27	equation	equation	NOUN
gujaf-73	124	28	2	2	NUM
gujaf-73	124	29	.	.	PUNCT
gujaf-73	124	30	note	note	VERB
gujaf-73	124	31	that	that	SCONJ
gujaf-73	124	32	the	the	DET
gujaf-73	124	33	variables	variable	NOUN
gujaf-73	124	34	are	be	AUX
gujaf-73	124	35	as	as	ADV
gujaf-73	124	36	defined	define	VERB
gujaf-73	124	37	in	in	ADP
gujaf-73	124	38	table	table	NOUN
gujaf-73	124	39	i	i	PRON
gujaf-73	124	40	above	above	ADV
gujaf-73	124	41	.	.	PUNCT
gujaf-73	125	1	also	also	ADV
gujaf-73	125	2	,	,	PUNCT
gujaf-73	125	3	b0	b0	NOUN
gujaf-73	125	4	is	be	AUX
gujaf-73	125	5	the	the	DET
gujaf-73	125	6	intercept	intercept	NOUN
gujaf-73	125	7	,	,	PUNCT
gujaf-73	125	8	whileb1	whileb1	PROPN
gujaf-73	125	9	,	,	PUNCT
gujaf-73	125	10	b2andb3	b2andb3	NOUN
gujaf-73	125	11	are	be	AUX
gujaf-73	125	12	the	the	DET
gujaf-73	125	13	coefficients	coefficient	NOUN
gujaf-73	125	14	/	/	SYM
gujaf-73	125	15	estimators	estimator	NOUN
gujaf-73	125	16	,	,	PUNCT
gujaf-73	125	17	and	and	CCONJ
gujaf-73	125	18	εit	εit	NOUN
gujaf-73	125	19	is	be	AUX
gujaf-73	125	20	the	the	DET
gujaf-73	125	21	residual	residual	ADJ
gujaf-73	125	22	or	or	CCONJ
gujaf-73	125	23	error	error	NOUN
gujaf-73	125	24	term	term	NOUN
gujaf-73	125	25	.	.	PUNCT
gujaf-73	126	1	gusau	gusau	ADJ
gujaf-73	126	2	journal	journal	PROPN
gujaf-73	126	3	of	of	ADP
gujaf-73	126	4	accounting	accounting	NOUN
gujaf-73	126	5	and	and	CCONJ
gujaf-73	126	6	finance	finance	NOUN
gujaf-73	126	7	,	,	PUNCT
gujaf-73	126	8	vol	vol	NOUN
gujaf-73	126	9	.	.	PROPN
gujaf-73	126	10	2	2	NUM
gujaf-73	126	11	,	,	PUNCT
gujaf-73	126	12	issue	issue	NOUN
gujaf-73	126	13	3	3	NUM
gujaf-73	126	14	,	,	PUNCT
gujaf-73	126	15	april	april	PROPN
gujaf-73	126	16	,	,	PUNCT
gujaf-73	126	17	2021	2021	NUM
gujaf-73	126	18	11	11	NUM
gujaf-73	126	19	4.0	4.0	NUM
gujaf-73	126	20	data	datum	NOUN
gujaf-73	126	21	presentation	presentation	NOUN
gujaf-73	126	22	and	and	CCONJ
gujaf-73	126	23	discussion	discussion	NOUN
gujaf-73	126	24	in	in	ADP
gujaf-73	126	25	this	this	DET
gujaf-73	126	26	section	section	NOUN
gujaf-73	126	27	,	,	PUNCT
gujaf-73	126	28	data	datum	NOUN
gujaf-73	126	29	collected	collect	VERB
gujaf-73	126	30	in	in	ADP
gujaf-73	126	31	the	the	DET
gujaf-73	126	32	course	course	NOUN
gujaf-73	126	33	of	of	ADP
gujaf-73	126	34	carrying	carry	VERB
gujaf-73	126	35	out	out	ADP
gujaf-73	126	36	the	the	DET
gujaf-73	126	37	study	study	NOUN
gujaf-73	126	38	were	be	AUX
gujaf-73	126	39	presented	present	VERB
gujaf-73	126	40	and	and	CCONJ
gujaf-73	126	41	discussed	discuss	VERB
gujaf-73	126	42	.	.	PUNCT
gujaf-73	127	1	the	the	DET
gujaf-73	127	2	hypothesis	hypothesis	NOUN
gujaf-73	127	3	formulates	formulate	VERB
gujaf-73	127	4	for	for	SCONJ
gujaf-73	127	5	the	the	DET
gujaf-73	127	6	study	study	NOUN
gujaf-73	127	7	was	be	AUX
gujaf-73	127	8	tested	test	VERB
gujaf-73	127	9	to	to	PART
gujaf-73	127	10	determine	determine	VERB
gujaf-73	127	11	the	the	DET
gujaf-73	127	12	effect	effect	NOUN
gujaf-73	127	13	of	of	ADP
gujaf-73	127	14	fair	fair	ADJ
gujaf-73	127	15	value	value	NOUN
gujaf-73	127	16	unobservable	unobservable	ADJ
gujaf-73	127	17	inputs	input	NOUN
gujaf-73	127	18	on	on	ADP
gujaf-73	127	19	the	the	DET
gujaf-73	127	20	value	value	NOUN
gujaf-73	127	21	relevance	relevance	NOUN
gujaf-73	127	22	of	of	ADP
gujaf-73	127	23	accounting	accounting	NOUN
gujaf-73	127	24	information	information	NOUN
gujaf-73	127	25	.	.	PUNCT
gujaf-73	128	1	table	table	NOUN
gujaf-73	128	2	ii	ii	PROPN
gujaf-73	128	3	:	:	PUNCT
gujaf-73	128	4	summary	summary	NOUN
gujaf-73	128	5	of	of	ADP
gujaf-73	128	6	descriptive	descriptive	ADJ
gujaf-73	128	7	statistics	statistic	NOUN
gujaf-73	128	8	variable	variable	NOUN
gujaf-73	128	9	s	s	PART
gujaf-73	128	10	obs	obs	NOUN
gujaf-73	128	11	mean	mean	VERB
gujaf-73	128	12	std	std	PROPN
gujaf-73	128	13	.	.	PUNCT
gujaf-73	129	1	deviation	deviation	NOUN
gujaf-73	129	2	minimum	minimum	ADJ
gujaf-73	129	3	maximum	maximum	ADJ
gujaf-73	129	4	shpr	shpr	NOUN
gujaf-73	129	5	70	70	NUM
gujaf-73	129	6	6.2683	6.2683	NUM
gujaf-73	129	7	7.2221	7.2221	NUM
gujaf-73	129	8	0.4	0.4	NUM
gujaf-73	129	9	28.2	28.2	NUM
gujaf-73	129	10	bovas	bovas	NOUN
gujaf-73	129	11	70	70	NUM
gujaf-73	129	12	6.7346	6.7346	NUM
gujaf-73	129	13	5.0376	5.0376	NUM
gujaf-73	129	14	0.07	0.07	NUM
gujaf-73	129	15	17.43	17.43	NUM
gujaf-73	129	16	eaprs	eaprs	NOUN
gujaf-73	129	17	70	70	NUM
gujaf-73	129	18	0.867	0.867	NUM
gujaf-73	129	19	1.1003	1.1003	NUM
gujaf-73	129	20	1.01	1.01	NUM
gujaf-73	129	21	4.67	4.67	NUM
gujaf-73	129	22	favah	favah	ADV
gujaf-73	129	23	70	70	NUM
gujaf-73	129	24	0	0	NUM
gujaf-73	129	25	.0117	.0117	PROPN
gujaf-73	129	26	0	0	NUM
gujaf-73	129	27	.0051	.0051	PROPN
gujaf-73	130	1	0.0014	0.0014	NUM
gujaf-73	130	2	0.0179	0.0179	NUM
gujaf-73	130	3	table	table	NOUN
gujaf-73	130	4	ii	ii	NOUN
gujaf-73	130	5	presents	present	VERB
gujaf-73	130	6	the	the	DET
gujaf-73	130	7	descriptive	descriptive	ADJ
gujaf-73	130	8	statistics	statistic	NOUN
gujaf-73	130	9	of	of	ADP
gujaf-73	130	10	the	the	DET
gujaf-73	130	11	data	datum	NOUN
gujaf-73	130	12	for	for	ADP
gujaf-73	130	13	the	the	DET
gujaf-73	130	14	variables	variable	NOUN
gujaf-73	130	15	of	of	ADP
gujaf-73	130	16	the	the	DET
gujaf-73	130	17	study	study	NOUN
gujaf-73	130	18	.	.	PUNCT
gujaf-73	131	1	the	the	DET
gujaf-73	131	2	data	datum	NOUN
gujaf-73	131	3	set	set	VERB
gujaf-73	131	4	indicated	indicate	VERB
gujaf-73	131	5	above	above	ADV
gujaf-73	131	6	contained	contain	VERB
gujaf-73	131	7	a	a	DET
gujaf-73	131	8	total	total	NOUN
gujaf-73	131	9	of	of	ADP
gujaf-73	131	10	70	70	NUM
gujaf-73	131	11	observations	observation	NOUN
gujaf-73	131	12	for	for	ADP
gujaf-73	131	13	10	10	NUM
gujaf-73	131	14	listed	list	VERB
gujaf-73	131	15	deposit	deposit	NOUN
gujaf-73	131	16	money	money	NOUN
gujaf-73	131	17	banks	bank	NOUN
gujaf-73	131	18	over	over	ADP
gujaf-73	131	19	the	the	DET
gujaf-73	131	20	study	study	NOUN
gujaf-73	131	21	period	period	NOUN
gujaf-73	131	22	of	of	ADP
gujaf-73	131	23	7	7	NUM
gujaf-73	131	24	years	year	NOUN
gujaf-73	131	25	.	.	PUNCT
gujaf-73	132	1	three	three	NUM
gujaf-73	132	2	independent	independent	ADJ
gujaf-73	132	3	variables	variable	NOUN
gujaf-73	132	4	were	be	AUX
gujaf-73	132	5	measured	measure	VERB
gujaf-73	132	6	against	against	ADP
gujaf-73	132	7	the	the	DET
gujaf-73	132	8	dependent	dependent	ADJ
gujaf-73	132	9	variable	variable	NOUN
gujaf-73	132	10	.	.	PUNCT
gujaf-73	133	1	the	the	DET
gujaf-73	133	2	dependent	dependent	ADJ
gujaf-73	133	3	variable	variable	NOUN
gujaf-73	133	4	is	be	AUX
gujaf-73	133	5	the	the	DET
gujaf-73	133	6	share	share	NOUN
gujaf-73	133	7	price	price	NOUN
gujaf-73	133	8	of	of	ADP
gujaf-73	133	9	the	the	DET
gujaf-73	133	10	sampled	sample	VERB
gujaf-73	133	11	banks	bank	NOUN
gujaf-73	133	12	.	.	PUNCT
gujaf-73	134	1	the	the	DET
gujaf-73	134	2	table	table	NOUN
gujaf-73	134	3	shows	show	VERB
gujaf-73	134	4	that	that	SCONJ
gujaf-73	134	5	the	the	DET
gujaf-73	134	6	sampled	sample	VERB
gujaf-73	134	7	dmbs	dmb	NOUN
gujaf-73	134	8	during	during	ADP
gujaf-73	134	9	the	the	DET
gujaf-73	134	10	period	period	NOUN
gujaf-73	134	11	have	have	VERB
gujaf-73	134	12	an	an	DET
gujaf-73	134	13	average	average	ADJ
gujaf-73	134	14	share	share	NOUN
gujaf-73	134	15	price	price	NOUN
gujaf-73	134	16	(	(	PUNCT
gujaf-73	134	17	shpr	shpr	NOUN
gujaf-73	134	18	)	)	PUNCT
gujaf-73	134	19	of	of	ADP
gujaf-73	134	20	₦	₦	X
gujaf-73	134	21	6.26	6.26	NUM
gujaf-73	134	22	with	with	ADP
gujaf-73	134	23	standard	standard	ADJ
gujaf-73	134	24	deviation	deviation	NOUN
gujaf-73	134	25	of	of	ADP
gujaf-73	134	26	7.22	7.22	NUM
gujaf-73	134	27	,	,	PUNCT
gujaf-73	134	28	and	and	CCONJ
gujaf-73	134	29	minimum	minimum	ADJ
gujaf-73	134	30	value	value	NOUN
gujaf-73	134	31	of	of	ADP
gujaf-73	134	32	₦	₦	X
gujaf-73	134	33	0.4k	0.4k	NOUN
gujaf-73	134	34	and	and	CCONJ
gujaf-73	134	35	₦	₦	ADP
gujaf-73	134	36	28.2k	28.2k	NUM
gujaf-73	134	37	as	as	ADP
gujaf-73	134	38	the	the	DET
gujaf-73	134	39	maximum	maximum	ADJ
gujaf-73	134	40	value	value	NOUN
gujaf-73	134	41	.	.	PUNCT
gujaf-73	135	1	the	the	DET
gujaf-73	135	2	standard	standard	ADJ
gujaf-73	135	3	deviation	deviation	NOUN
gujaf-73	135	4	of	of	ADP
gujaf-73	135	5	7.22	7.22	NUM
gujaf-73	135	6	implies	imply	VERB
gujaf-73	135	7	gusau	gusau	ADJ
gujaf-73	135	8	journal	journal	NOUN
gujaf-73	135	9	of	of	ADP
gujaf-73	135	10	accounting	accounting	NOUN
gujaf-73	135	11	and	and	CCONJ
gujaf-73	135	12	finance	finance	NOUN
gujaf-73	135	13	,	,	PUNCT
gujaf-73	135	14	vol	vol	NOUN
gujaf-73	135	15	.	.	PROPN
gujaf-73	135	16	2	2	NUM
gujaf-73	135	17	,	,	PUNCT
gujaf-73	135	18	issue	issue	NOUN
gujaf-73	135	19	3	3	NUM
gujaf-73	135	20	,	,	PUNCT
gujaf-73	135	21	april	april	PROPN
gujaf-73	135	22	,	,	PUNCT
gujaf-73	135	23	2021	2021	NUM
gujaf-73	135	24	12	12	NUM
gujaf-73	135	25	that	that	SCONJ
gujaf-73	135	26	there	there	PRON
gujaf-73	135	27	is	be	VERB
gujaf-73	135	28	high	high	ADJ
gujaf-73	135	29	variability	variability	NOUN
gujaf-73	135	30	of	of	ADP
gujaf-73	135	31	the	the	DET
gujaf-73	135	32	share	share	NOUN
gujaf-73	135	33	price	price	NOUN
gujaf-73	135	34	among	among	ADP
gujaf-73	135	35	the	the	DET
gujaf-73	135	36	banks	bank	NOUN
gujaf-73	135	37	,	,	PUNCT
gujaf-73	135	38	this	this	PRON
gujaf-73	135	39	is	be	AUX
gujaf-73	135	40	also	also	ADV
gujaf-73	135	41	evident	evident	ADJ
gujaf-73	135	42	from	from	ADP
gujaf-73	135	43	the	the	DET
gujaf-73	135	44	difference	difference	NOUN
gujaf-73	135	45	between	between	ADP
gujaf-73	135	46	the	the	DET
gujaf-73	135	47	maximum	maximum	ADJ
gujaf-73	135	48	and	and	CCONJ
gujaf-73	135	49	minimum	minimum	ADJ
gujaf-73	135	50	value	value	NOUN
gujaf-73	135	51	.	.	PUNCT
gujaf-73	136	1	the	the	DET
gujaf-73	136	2	table	table	NOUN
gujaf-73	136	3	reveals	reveal	VERB
gujaf-73	136	4	that	that	SCONJ
gujaf-73	136	5	the	the	DET
gujaf-73	136	6	average	average	ADJ
gujaf-73	136	7	book	book	NOUN
gujaf-73	136	8	value	value	NOUN
gujaf-73	136	9	per	per	ADP
gujaf-73	136	10	share	share	NOUN
gujaf-73	136	11	(	(	PUNCT
gujaf-73	136	12	bavas	bavas	PROPN
gujaf-73	136	13	)	)	PUNCT
gujaf-73	136	14	of	of	ADP
gujaf-73	136	15	the	the	DET
gujaf-73	136	16	sampled	sample	VERB
gujaf-73	136	17	banks	bank	NOUN
gujaf-73	136	18	is	be	AUX
gujaf-73	136	19	₦	₦	NOUN
gujaf-73	136	20	6.73k	6.73k	NUM
gujaf-73	136	21	,	,	PUNCT
gujaf-73	136	22	with	with	ADP
gujaf-73	136	23	standard	standard	ADJ
gujaf-73	136	24	deviation	deviation	NOUN
gujaf-73	136	25	of	of	ADP
gujaf-73	136	26	5.04	5.04	NUM
gujaf-73	136	27	,	,	PUNCT
gujaf-73	136	28	and	and	CCONJ
gujaf-73	136	29	the	the	DET
gujaf-73	136	30	minimum	minimum	ADJ
gujaf-73	136	31	and	and	CCONJ
gujaf-73	136	32	maximum	maximum	ADJ
gujaf-73	136	33	bvs	bvs	NOUN
gujaf-73	136	34	of	of	ADP
gujaf-73	136	35	₦	₦	PROPN
gujaf-73	136	36	0.07k	0.07k	NUM
gujaf-73	136	37	and	and	CCONJ
gujaf-73	136	38	₦	₦	ADJ
gujaf-73	136	39	17.43k	17.43k	NOUN
gujaf-73	136	40	respectively	respectively	ADV
gujaf-73	136	41	.	.	PUNCT
gujaf-73	137	1	the	the	DET
gujaf-73	137	2	results	result	NOUN
gujaf-73	137	3	from	from	ADP
gujaf-73	137	4	table	table	NOUN
gujaf-73	137	5	ii	ii	PROPN
gujaf-73	137	6	show	show	VERB
gujaf-73	137	7	that	that	SCONJ
gujaf-73	137	8	the	the	DET
gujaf-73	137	9	average	average	ADJ
gujaf-73	137	10	earnings	earning	NOUN
gujaf-73	137	11	per	per	ADP
gujaf-73	137	12	share	share	NOUN
gujaf-73	137	13	(	(	PUNCT
gujaf-73	137	14	eaprs	eaprs	NOUN
gujaf-73	137	15	)	)	PUNCT
gujaf-73	137	16	is	be	AUX
gujaf-73	137	17	₦	₦	ADV
gujaf-73	137	18	0.87k	0.87k	NUM
gujaf-73	137	19	of	of	ADP
gujaf-73	137	20	the	the	DET
gujaf-73	137	21	sample	sample	NOUN
gujaf-73	137	22	banks	bank	NOUN
gujaf-73	137	23	during	during	ADP
gujaf-73	137	24	the	the	DET
gujaf-73	137	25	period	period	NOUN
gujaf-73	137	26	of	of	ADP
gujaf-73	137	27	the	the	DET
gujaf-73	137	28	study	study	NOUN
gujaf-73	137	29	,	,	PUNCT
gujaf-73	137	30	with	with	ADP
gujaf-73	137	31	the	the	DET
gujaf-73	137	32	standard	standard	ADJ
gujaf-73	137	33	deviation	deviation	NOUN
gujaf-73	137	34	of	of	ADP
gujaf-73	137	35	1.10	1.10	NUM
gujaf-73	137	36	.	.	PUNCT
gujaf-73	138	1	the	the	DET
gujaf-73	138	2	minimum	minimum	ADJ
gujaf-73	138	3	and	and	CCONJ
gujaf-73	138	4	maximum	maximum	PROPN
gujaf-73	138	5	eps	eps	PROPN
gujaf-73	138	6	are	be	AUX
gujaf-73	138	7	-₦1.01kand	-₦1.01kand	PROPN
gujaf-73	138	8	₦	₦	ADV
gujaf-73	138	9	17.43k	17.43k	NOUN
gujaf-73	138	10	respectively	respectively	ADV
gujaf-73	138	11	.	.	PUNCT
gujaf-73	139	1	the	the	DET
gujaf-73	139	2	table	table	NOUN
gujaf-73	139	3	indicate	indicate	VERB
gujaf-73	139	4	that	that	SCONJ
gujaf-73	139	5	the	the	DET
gujaf-73	139	6	average	average	ADJ
gujaf-73	139	7	fair	fair	ADJ
gujaf-73	139	8	value	value	NOUN
gujaf-73	139	9	unobservable	unobservable	ADJ
gujaf-73	139	10	inputs	input	NOUN
gujaf-73	139	11	(	(	PUNCT
gujaf-73	139	12	favah	favah	ADJ
gujaf-73	139	13	)	)	PUNCT
gujaf-73	139	14	of	of	ADP
gujaf-73	139	15	the	the	DET
gujaf-73	139	16	sampled	sample	VERB
gujaf-73	139	17	banks	bank	NOUN
gujaf-73	139	18	is	be	AUX
gujaf-73	139	19	₦	₦	NOUN
gujaf-73	139	20	0.0117k	0.0117k	NOUN
gujaf-73	139	21	,	,	PUNCT
gujaf-73	139	22	with	with	ADP
gujaf-73	139	23	standard	standard	ADJ
gujaf-73	139	24	deviation	deviation	NOUN
gujaf-73	139	25	of	of	ADP
gujaf-73	139	26	0.005	0.005	NUM
gujaf-73	139	27	,	,	PUNCT
gujaf-73	139	28	and	and	CCONJ
gujaf-73	139	29	the	the	DET
gujaf-73	139	30	minimum	minimum	ADJ
gujaf-73	139	31	and	and	CCONJ
gujaf-73	139	32	maximum	maximum	ADJ
gujaf-73	139	33	value	value	NOUN
gujaf-73	139	34	of	of	ADP
gujaf-73	139	35	₦	₦	NOUN
gujaf-73	139	36	0.0014k	0.0014k	PROPN
gujaf-73	139	37	and	and	CCONJ
gujaf-73	139	38	₦	₦	ADV
gujaf-73	139	39	0.018k	0.018k	NOUN
gujaf-73	139	40	respectively	respectively	ADV
gujaf-73	139	41	.	.	PUNCT
gujaf-73	140	1	table	table	NOUN
gujaf-73	140	2	iii	iii	PROPN
gujaf-73	140	3	:	:	PUNCT
gujaf-73	140	4	correlation	correlation	NOUN
gujaf-73	140	5	matrix	matrix	NOUN
gujaf-73	140	6	shpr	shpr	NOUN
gujaf-73	140	7	bavas	bavas	PROPN
gujaf-73	140	8	eaprs	eaprs	PROPN
gujaf-73	140	9	favah	favah	PROPN
gujaf-73	140	10	shpr	shpr	NOUN
gujaf-73	140	11	1.0000	1.0000	NUM
gujaf-73	140	12	bavas	bavas	PROPN
gujaf-73	140	13	0.7161	0.7161	NUM
gujaf-73	140	14	1.0000	1.0000	NUM
gujaf-73	140	15	eaprs	eaprs	NOUN
gujaf-73	140	16	favah	favah	ADJ
gujaf-73	140	17	0.7386	0.7386	NUM
gujaf-73	140	18	0.6775	0.6775	NUM
gujaf-73	140	19	0.6771	0.6771	NUM
gujaf-73	140	20	0.4681	0.4681	NUM
gujaf-73	140	21	1.0000	1.0000	NUM
gujaf-73	140	22	0.7062	0.7062	NUM
gujaf-73	140	23	1.0000	1.0000	NUM
gujaf-73	140	24	from	from	ADP
gujaf-73	140	25	table	table	NOUN
gujaf-73	140	26	iii	iii	NOUN
gujaf-73	140	27	,	,	PUNCT
gujaf-73	140	28	which	which	PRON
gujaf-73	140	29	represents	represent	VERB
gujaf-73	140	30	the	the	DET
gujaf-73	140	31	correlation	correlation	NOUN
gujaf-73	140	32	matrix	matrix	NOUN
gujaf-73	140	33	,	,	PUNCT
gujaf-73	140	34	it	it	PRON
gujaf-73	140	35	can	can	AUX
gujaf-73	140	36	be	be	AUX
gujaf-73	140	37	seen	see	VERB
gujaf-73	140	38	that	that	SCONJ
gujaf-73	140	39	bavas	bavas	PROPN
gujaf-73	140	40	,	,	PUNCT
gujaf-73	140	41	eaprs	eaprs	NOUN
gujaf-73	140	42	and	and	CCONJ
gujaf-73	140	43	favah	favah	ADJ
gujaf-73	140	44	are	be	AUX
gujaf-73	140	45	positively	positively	ADV
gujaf-73	140	46	correlated	correlate	VERB
gujaf-73	140	47	with	with	ADP
gujaf-73	140	48	sp	sp	NOUN
gujaf-73	140	49	of	of	ADP
gujaf-73	140	50	the	the	DET
gujaf-73	140	51	listed	list	VERB
gujaf-73	140	52	deposit	deposit	NOUN
gujaf-73	140	53	money	money	NOUN
gujaf-73	140	54	banks	bank	NOUN
gujaf-73	140	55	in	in	ADP
gujaf-73	140	56	nigeria	nigeria	PROPN
gujaf-73	140	57	.	.	PUNCT
gujaf-73	141	1	the	the	DET
gujaf-73	141	2	implication	implication	NOUN
gujaf-73	141	3	is	be	AUX
gujaf-73	141	4	that	that	SCONJ
gujaf-73	141	5	the	the	DET
gujaf-73	141	6	above	above	ADJ
gujaf-73	141	7	variables	variable	NOUN
gujaf-73	141	8	move	move	VERB
gujaf-73	141	9	in	in	ADP
gujaf-73	141	10	the	the	DET
gujaf-73	141	11	same	same	ADJ
gujaf-73	141	12	direction	direction	NOUN
gujaf-73	141	13	with	with	ADP
gujaf-73	141	14	share	share	NOUN
gujaf-73	141	15	price	price	NOUN
gujaf-73	141	16	.	.	PUNCT
gujaf-73	142	1	in	in	ADP
gujaf-73	142	2	addition	addition	NOUN
gujaf-73	142	3	,	,	PUNCT
gujaf-73	142	4	the	the	DET
gujaf-73	142	5	result	result	NOUN
gujaf-73	142	6	in	in	ADP
gujaf-73	142	7	the	the	DET
gujaf-73	142	8	table	table	NOUN
gujaf-73	142	9	iii	iii	NOUN
gujaf-73	142	10	shows	show	VERB
gujaf-73	142	11	the	the	DET
gujaf-73	142	12	absence	absence	NOUN
gujaf-73	142	13	of	of	ADP
gujaf-73	142	14	multicollinearity	multicollinearity	NOUN
gujaf-73	142	15	among	among	ADP
gujaf-73	142	16	the	the	DET
gujaf-73	142	17	variables	variable	NOUN
gujaf-73	142	18	as	as	ADP
gujaf-73	142	19	the	the	DET
gujaf-73	142	20	relationship	relationship	NOUN
gujaf-73	142	21	between	between	ADP
gujaf-73	142	22	the	the	DET
gujaf-73	142	23	variables	variable	NOUN
gujaf-73	142	24	did	do	AUX
gujaf-73	142	25	not	not	PART
gujaf-73	142	26	exceed	exceed	VERB
gujaf-73	142	27	the	the	DET
gujaf-73	142	28	threshold	threshold	NOUN
gujaf-73	142	29	of	of	ADP
gujaf-73	142	30	0.8	0.8	NUM
gujaf-73	142	31	as	as	SCONJ
gujaf-73	142	32	suggested	suggest	VERB
gujaf-73	142	33	by	by	ADP
gujaf-73	142	34	hair	hair	NOUN
gujaf-73	142	35	et	et	PROPN
gujaf-73	142	36	al	al	PROPN
gujaf-73	142	37	.	.	PUNCT
gujaf-73	143	1	(	(	PUNCT
gujaf-73	143	2	2010	2010	NUM
gujaf-73	143	3	)	)	PUNCT
gujaf-73	143	4	.	.	PUNCT
gujaf-73	144	1	gusau	gusau	PROPN
gujaf-73	144	2	journal	journal	PROPN
gujaf-73	144	3	of	of	ADP
gujaf-73	144	4	accounting	accounting	NOUN
gujaf-73	144	5	and	and	CCONJ
gujaf-73	144	6	finance	finance	NOUN
gujaf-73	144	7	,	,	PUNCT
gujaf-73	144	8	vol	vol	NOUN
gujaf-73	144	9	.	.	PROPN
gujaf-73	144	10	2	2	NUM
gujaf-73	144	11	,	,	PUNCT
gujaf-73	144	12	issue	issue	NOUN
gujaf-73	144	13	3	3	NUM
gujaf-73	144	14	,	,	PUNCT
gujaf-73	144	15	april	april	PROPN
gujaf-73	144	16	,	,	PUNCT
gujaf-73	144	17	2021	2021	NUM
gujaf-73	144	18	13	13	NUM
gujaf-73	144	19	however	however	ADV
gujaf-73	144	20	,	,	PUNCT
gujaf-73	144	21	to	to	PART
gujaf-73	144	22	determine	determine	VERB
gujaf-73	144	23	the	the	DET
gujaf-73	144	24	existence	existence	NOUN
gujaf-73	144	25	of	of	ADP
gujaf-73	144	26	multicollinearity	multicollinearity	NOUN
gujaf-73	144	27	,	,	PUNCT
gujaf-73	144	28	the	the	DET
gujaf-73	144	29	variance	variance	NOUN
gujaf-73	144	30	inflation	inflation	NOUN
gujaf-73	144	31	factor	factor	NOUN
gujaf-73	144	32	(	(	PUNCT
gujaf-73	144	33	vif	vif	NOUN
gujaf-73	144	34	)	)	PUNCT
gujaf-73	144	35	was	be	AUX
gujaf-73	144	36	conducted	conduct	VERB
gujaf-73	144	37	.	.	PUNCT
gujaf-73	145	1	table	table	NOUN
gujaf-73	145	2	iv	iv	NUM
gujaf-73	145	3	:	:	PUNCT
gujaf-73	145	4	regression	regression	NOUN
gujaf-73	145	5	results	result	VERB
gujaf-73	145	6	variables	variable	NOUN
gujaf-73	145	7	coefficient	coefficient	VERB
gujaf-73	145	8	std	std	PROPN
gujaf-73	145	9	.	.	NOUN
gujaf-73	145	10	error	error	NOUN
gujaf-73	145	11	zvalue	zvalue	PROPN
gujaf-73	145	12	p>(z	p>(z	PROPN
gujaf-73	145	13	)	)	PUNCT
gujaf-73	145	14	bavas	bava	VERB
gujaf-73	145	15	0.3582	0.3582	NUM
gujaf-73	145	16	0.1420	0.1420	NUM
gujaf-73	145	17	2.52	2.52	NUM
gujaf-73	145	18	0.012	0.012	NUM
gujaf-73	145	19	eaprs	eaprs	NOUN
gujaf-73	145	20	0.0199	0.0199	NUM
gujaf-73	145	21	0.0811	0.0811	NUM
gujaf-73	145	22	0.25	0.25	NUM
gujaf-73	145	23	0.806	0.806	NUM
gujaf-73	145	24	favah	favah	ADJ
gujaf-73	145	25	1.3901	1.3901	NUM
gujaf-73	145	26	0.3073	0.3073	NUM
gujaf-73	145	27	4.52	4.52	NUM
gujaf-73	145	28	0.000	0.000	NUM
gujaf-73	145	29	constant	constant	ADJ
gujaf-73	146	1	0.9747	0.9747	NUM
gujaf-73	146	2	0.1101	0.1101	NUM
gujaf-73	146	3	8.85	8.85	NUM
gujaf-73	146	4	0.000	0.000	NUM
gujaf-73	146	5	r	r	NOUN
gujaf-73	146	6	squared	square	VERB
gujaf-73	146	7	overall	overall	ADV
gujaf-73	146	8	:	:	PUNCT
gujaf-73	146	9	0.6145	0.6145	NUM
gujaf-73	146	10	f	f	X
gujaf-73	146	11	-	-	PUNCT
gujaf-73	146	12	statistics	statistic	NOUN
gujaf-73	146	13	:	:	PUNCT
gujaf-73	146	14	102.34	102.34	NUM
gujaf-73	146	15	prob	prob	NOUN
gujaf-73	146	16	.	.	PUNCT
gujaf-73	146	17	:	:	PUNCT
gujaf-73	147	1	0.0000	0.0000	NUM
gujaf-73	147	2	hettest	hettest	NOUN
gujaf-73	147	3	:	:	PUNCT
gujaf-73	147	4	0.7634	0.7634	NUM
gujaf-73	147	5	hausman	hausman	NOUN
gujaf-73	147	6	:	:	PUNCT
gujaf-73	147	7	0.1486	0.1486	NUM
gujaf-73	147	8	l.m	l.m	PROPN
gujaf-73	147	9	test	test	NOUN
gujaf-73	147	10	:	:	PUNCT
gujaf-73	147	11	0.0000	0.0000	NUM
gujaf-73	147	12	vif	vif	NOUN
gujaf-73	147	13	:	:	PUNCT
gujaf-73	147	14	2.24	2.24	NUM
gujaf-73	147	15	gusau	gusau	ADJ
gujaf-73	147	16	journal	journal	NOUN
gujaf-73	147	17	of	of	ADP
gujaf-73	147	18	accounting	accounting	NOUN
gujaf-73	147	19	and	and	CCONJ
gujaf-73	147	20	finance	finance	NOUN
gujaf-73	147	21	,	,	PUNCT
gujaf-73	147	22	vol	vol	NOUN
gujaf-73	147	23	.	.	PROPN
gujaf-73	147	24	2	2	NUM
gujaf-73	147	25	,	,	PUNCT
gujaf-73	147	26	issue	issue	NOUN
gujaf-73	147	27	3	3	NUM
gujaf-73	147	28	,	,	PUNCT
gujaf-73	147	29	april	april	PROPN
gujaf-73	147	30	,	,	PUNCT
gujaf-73	147	31	2021	2021	NUM
gujaf-73	147	32	14	14	NUM
gujaf-73	147	33	residual	residual	ADJ
gujaf-73	147	34	tests	test	NOUN
gujaf-73	147	35	the	the	DET
gujaf-73	147	36	results	result	NOUN
gujaf-73	147	37	in	in	ADP
gujaf-73	147	38	table	table	NOUN
gujaf-73	147	39	iv	iv	NUM
gujaf-73	147	40	show	show	VERB
gujaf-73	147	41	the	the	DET
gujaf-73	147	42	absence	absence	NOUN
gujaf-73	147	43	of	of	ADP
gujaf-73	147	44	heteroskedasticity	heteroskedasticity	NOUN
gujaf-73	147	45	as	as	SCONJ
gujaf-73	147	46	indicated	indicate	VERB
gujaf-73	147	47	by	by	ADP
gujaf-73	147	48	the	the	DET
gujaf-73	147	49	breuch	breuch	ADJ
gujaf-73	147	50	pagan	pagan	ADJ
gujaf-73	147	51	/	/	SYM
gujaf-73	147	52	cook	cook	PROPN
gujaf-73	147	53	-	-	PUNCT
gujaf-73	147	54	weisberg	weisberg	PROPN
gujaf-73	147	55	test	test	NOUN
gujaf-73	147	56	for	for	ADP
gujaf-73	147	57	heteroskedasticity	heteroskedasticity	NOUN
gujaf-73	147	58	,	,	PUNCT
gujaf-73	147	59	a	a	DET
gujaf-73	147	60	chi2	chi2	NOUN
gujaf-73	147	61	of	of	ADP
gujaf-73	147	62	0.09	0.09	NUM
gujaf-73	147	63	with	with	ADP
gujaf-73	147	64	pvalue	pvalue	NOUN
gujaf-73	147	65	of	of	ADP
gujaf-73	147	66	0.7634	0.7634	NUM
gujaf-73	147	67	.	.	PUNCT
gujaf-73	148	1	thus	thus	ADV
gujaf-73	148	2	,	,	PUNCT
gujaf-73	148	3	we	we	PRON
gujaf-73	148	4	reject	reject	VERB
gujaf-73	148	5	the	the	DET
gujaf-73	148	6	null	null	ADJ
gujaf-73	148	7	hypothesis	hypothesis	NOUN
gujaf-73	148	8	that	that	SCONJ
gujaf-73	148	9	there	there	PRON
gujaf-73	148	10	is	be	VERB
gujaf-73	148	11	no	no	DET
gujaf-73	148	12	constant	constant	ADJ
gujaf-73	148	13	variance	variance	NOUN
gujaf-73	148	14	in	in	ADP
gujaf-73	148	15	the	the	DET
gujaf-73	148	16	residuals	residual	NOUN
gujaf-73	148	17	;	;	PUNCT
gujaf-73	148	18	as	as	SCONJ
gujaf-73	148	19	the	the	DET
gujaf-73	148	20	p	p	NOUN
gujaf-73	148	21	-	-	PUNCT
gujaf-73	148	22	value	value	NOUN
gujaf-73	148	23	is	be	AUX
gujaf-73	148	24	statistically	statistically	ADV
gujaf-73	148	25	insignificant	insignificant	ADJ
gujaf-73	148	26	.	.	PUNCT
gujaf-73	149	1	the	the	DET
gujaf-73	149	2	study	study	NOUN
gujaf-73	149	3	conducted	conduct	VERB
gujaf-73	149	4	multicollinearity	multicollinearity	NOUN
gujaf-73	149	5	test	test	NOUN
gujaf-73	149	6	to	to	PART
gujaf-73	149	7	show	show	VERB
gujaf-73	149	8	there	there	PRON
gujaf-73	149	9	is	be	VERB
gujaf-73	149	10	correlation	correlation	NOUN
gujaf-73	149	11	among	among	ADP
gujaf-73	149	12	the	the	DET
gujaf-73	149	13	explanatory	explanatory	ADJ
gujaf-73	149	14	variables	variable	NOUN
gujaf-73	149	15	themselves	themselves	PRON
gujaf-73	149	16	,	,	PUNCT
gujaf-73	149	17	which	which	PRON
gujaf-73	149	18	may	may	AUX
gujaf-73	149	19	affect	affect	VERB
gujaf-73	149	20	the	the	DET
gujaf-73	149	21	result	result	NOUN
gujaf-73	149	22	of	of	ADP
gujaf-73	149	23	the	the	DET
gujaf-73	149	24	study	study	NOUN
gujaf-73	149	25	.	.	PUNCT
gujaf-73	150	1	variance	variance	NOUN
gujaf-73	150	2	inflation	inflation	NOUN
gujaf-73	150	3	factor	factor	NOUN
gujaf-73	150	4	(	(	PUNCT
gujaf-73	150	5	vif	vif	NOUN
gujaf-73	150	6	)	)	PUNCT
gujaf-73	150	7	was	be	AUX
gujaf-73	150	8	conducted	conduct	VERB
gujaf-73	150	9	and	and	CCONJ
gujaf-73	150	10	the	the	DET
gujaf-73	150	11	values	value	NOUN
gujaf-73	150	12	for	for	ADP
gujaf-73	150	13	all	all	DET
gujaf-73	150	14	the	the	DET
gujaf-73	150	15	variables	variable	NOUN
gujaf-73	150	16	are	be	AUX
gujaf-73	150	17	less	less	ADJ
gujaf-73	150	18	than	than	ADP
gujaf-73	150	19	10	10	NUM
gujaf-73	150	20	and	and	CCONJ
gujaf-73	150	21	the	the	DET
gujaf-73	150	22	tolerance	tolerance	NOUN
gujaf-73	150	23	values	value	NOUN
gujaf-73	150	24	for	for	ADP
gujaf-73	150	25	all	all	DET
gujaf-73	150	26	the	the	DET
gujaf-73	150	27	variables	variable	NOUN
gujaf-73	150	28	are	be	AUX
gujaf-73	150	29	greater	great	ADJ
gujaf-73	150	30	0.10	0.10	NUM
gujaf-73	150	31	(	(	PUNCT
gujaf-73	150	32	rule	rule	NOUN
gujaf-73	150	33	of	of	ADP
gujaf-73	150	34	thumb	thumb	NOUN
gujaf-73	150	35	)	)	PUNCT
gujaf-73	150	36	.	.	PUNCT
gujaf-73	151	1	this	this	PRON
gujaf-73	151	2	shows	show	VERB
gujaf-73	151	3	there	there	PRON
gujaf-73	151	4	is	be	VERB
gujaf-73	151	5	no	no	DET
gujaf-73	151	6	multicollinearity	multicollinearity	NOUN
gujaf-73	151	7	problem	problem	NOUN
gujaf-73	151	8	.	.	PUNCT
gujaf-73	152	1	the	the	DET
gujaf-73	152	2	table	table	NOUN
gujaf-73	152	3	also	also	ADV
gujaf-73	152	4	indicate	indicate	VERB
gujaf-73	152	5	the	the	DET
gujaf-73	152	6	absence	absence	NOUN
gujaf-73	152	7	of	of	ADP
gujaf-73	152	8	multicolinearity	multicolinearity	NOUN
gujaf-73	152	9	among	among	ADP
gujaf-73	152	10	the	the	DET
gujaf-73	152	11	explanatory	explanatory	ADJ
gujaf-73	152	12	variables	variable	NOUN
gujaf-73	152	13	,	,	PUNCT
gujaf-73	152	14	as	as	SCONJ
gujaf-73	152	15	shown	show	VERB
gujaf-73	152	16	by	by	ADP
gujaf-73	152	17	the	the	DET
gujaf-73	152	18	mean	mean	ADJ
gujaf-73	152	19	variance	variance	NOUN
gujaf-73	152	20	inflation	inflation	NOUN
gujaf-73	152	21	factor	factor	NOUN
gujaf-73	152	22	(	(	PUNCT
gujaf-73	152	23	vif	vif	NOUN
gujaf-73	152	24	)	)	PUNCT
gujaf-73	152	25	of	of	ADP
gujaf-73	152	26	2.24	2.24	NUM
gujaf-73	152	27	.	.	PUNCT
gujaf-73	153	1	hausman	hausman	PROPN
gujaf-73	153	2	specification	specification	PROPN
gujaf-73	153	3	test	test	NOUN
gujaf-73	153	4	was	be	AUX
gujaf-73	153	5	also	also	ADV
gujaf-73	153	6	conducted	conduct	VERB
gujaf-73	153	7	in	in	ADP
gujaf-73	153	8	order	order	NOUN
gujaf-73	153	9	to	to	PART
gujaf-73	153	10	determine	determine	VERB
gujaf-73	153	11	the	the	DET
gujaf-73	153	12	preferred	preferred	ADJ
gujaf-73	153	13	model	model	NOUN
gujaf-73	153	14	between	between	ADP
gujaf-73	153	15	fixed	fix	VERB
gujaf-73	153	16	and	and	CCONJ
gujaf-73	153	17	random	random	ADJ
gujaf-73	153	18	effects	effect	NOUN
gujaf-73	153	19	.	.	PUNCT
gujaf-73	154	1	the	the	DET
gujaf-73	154	2	result	result	NOUN
gujaf-73	154	3	obtained	obtain	VERB
gujaf-73	154	4	from	from	ADP
gujaf-73	154	5	hauman	hauman	ADJ
gujaf-73	154	6	specification	specification	NOUN
gujaf-73	154	7	test	test	NOUN
gujaf-73	154	8	conducted	conduct	VERB
gujaf-73	154	9	in	in	ADP
gujaf-73	154	10	the	the	DET
gujaf-73	154	11	study	study	NOUN
gujaf-73	154	12	shows	show	VERB
gujaf-73	154	13	a	a	DET
gujaf-73	154	14	p	p	NOUN
gujaf-73	154	15	-	-	PUNCT
gujaf-73	154	16	value	value	NOUN
gujaf-73	154	17	of	of	ADP
gujaf-73	154	18	0.1486	0.1486	NUM
gujaf-73	154	19	that	that	PRON
gujaf-73	154	20	is	be	AUX
gujaf-73	154	21	statistically	statistically	ADV
gujaf-73	154	22	insignificant	insignificant	ADJ
gujaf-73	154	23	and	and	CCONJ
gujaf-73	154	24	as	as	SCONJ
gujaf-73	154	25	such	such	DET
gujaf-73	154	26	the	the	DET
gujaf-73	154	27	random	random	ADJ
gujaf-73	154	28	effects	effect	NOUN
gujaf-73	154	29	model	model	NOUN
gujaf-73	154	30	is	be	AUX
gujaf-73	154	31	considered	consider	VERB
gujaf-73	154	32	as	as	ADP
gujaf-73	154	33	the	the	DET
gujaf-73	154	34	most	most	ADV
gujaf-73	154	35	appropriate	appropriate	ADJ
gujaf-73	154	36	estimator	estimator	NOUN
gujaf-73	154	37	over	over	ADP
gujaf-73	154	38	the	the	DET
gujaf-73	154	39	fixed	fix	VERB
gujaf-73	154	40	effects	effect	NOUN
gujaf-73	154	41	model	model	NOUN
gujaf-73	154	42	.	.	PUNCT
gujaf-73	155	1	however	however	ADV
gujaf-73	155	2	,	,	PUNCT
gujaf-73	155	3	the	the	DET
gujaf-73	155	4	breusch	breusch	NOUN
gujaf-73	155	5	and	and	CCONJ
gujaf-73	155	6	pagan	pagan	VERB
gujaf-73	155	7	langragian	langragian	PROPN
gujaf-73	155	8	multiplier	multipli	ADJ
gujaf-73	155	9	test	test	NOUN
gujaf-73	155	10	was	be	AUX
gujaf-73	155	11	conducted	conduct	VERB
gujaf-73	155	12	to	to	PART
gujaf-73	155	13	determine	determine	VERB
gujaf-73	155	14	whether	whether	SCONJ
gujaf-73	155	15	the	the	DET
gujaf-73	155	16	random	random	ADJ
gujaf-73	155	17	effect	effect	NOUN
gujaf-73	155	18	should	should	AUX
gujaf-73	155	19	be	be	AUX
gujaf-73	155	20	interpreted	interpret	VERB
gujaf-73	155	21	or	or	CCONJ
gujaf-73	155	22	we	we	PRON
gujaf-73	155	23	go	go	VERB
gujaf-73	155	24	for	for	ADP
gujaf-73	155	25	the	the	DET
gujaf-73	155	26	pool	pool	NOUN
gujaf-73	155	27	ols	ol	NOUN
gujaf-73	155	28	.	.	PUNCT
gujaf-73	156	1	the	the	DET
gujaf-73	156	2	result	result	NOUN
gujaf-73	156	3	deduced	deduce	VERB
gujaf-73	156	4	from	from	ADP
gujaf-73	156	5	the	the	DET
gujaf-73	156	6	test	test	NOUN
gujaf-73	156	7	showed	show	VERB
gujaf-73	156	8	a	a	DET
gujaf-73	156	9	p	p	NOUN
gujaf-73	156	10	-	-	PUNCT
gujaf-73	156	11	value	value	NOUN
gujaf-73	156	12	of	of	ADP
gujaf-73	156	13	0.0000	0.0000	NUM
gujaf-73	156	14	that	that	PRON
gujaf-73	156	15	is	be	AUX
gujaf-73	156	16	significant	significant	ADJ
gujaf-73	156	17	at	at	ADP
gujaf-73	156	18	1	1	NUM
gujaf-73	156	19	%	%	NOUN
gujaf-73	156	20	.	.	PUNCT
gujaf-73	157	1	this	this	PRON
gujaf-73	157	2	indicate	indicate	VERB
gujaf-73	157	3	random	random	ADJ
gujaf-73	157	4	effect	effect	NOUN
gujaf-73	157	5	model	model	NOUN
gujaf-73	157	6	is	be	AUX
gujaf-73	157	7	the	the	DET
gujaf-73	157	8	best	good	ADJ
gujaf-73	157	9	model	model	NOUN
gujaf-73	157	10	that	that	PRON
gujaf-73	157	11	suits	suit	VERB
gujaf-73	157	12	the	the	DET
gujaf-73	157	13	study	study	NOUN
gujaf-73	157	14	.	.	PUNCT
gujaf-73	158	1	since	since	SCONJ
gujaf-73	158	2	random	random	ADJ
gujaf-73	158	3	effect	effect	NOUN
gujaf-73	158	4	model	model	NOUN
gujaf-73	158	5	is	be	AUX
gujaf-73	158	6	the	the	DET
gujaf-73	158	7	model	model	NOUN
gujaf-73	158	8	that	that	PRON
gujaf-73	158	9	suits	suit	VERB
gujaf-73	158	10	the	the	DET
gujaf-73	158	11	study	study	NOUN
gujaf-73	158	12	therefore	therefore	ADV
gujaf-73	158	13	the	the	DET
gujaf-73	158	14	r	r	NOUN
gujaf-73	158	15	2	2	NUM
gujaf-73	158	16	overall	overall	NOUN
gujaf-73	158	17	is	be	AUX
gujaf-73	158	18	interpreted	interpret	VERB
gujaf-73	158	19	and	and	CCONJ
gujaf-73	158	20	the	the	DET
gujaf-73	158	21	table	table	NOUN
gujaf-73	158	22	indicate	indicate	VERB
gujaf-73	158	23	that	that	SCONJ
gujaf-73	158	24	the	the	DET
gujaf-73	158	25	independent	independent	ADJ
gujaf-73	158	26	variables	variable	NOUN
gujaf-73	158	27	explained	explain	VERB
gujaf-73	158	28	61.45	61.45	NUM
gujaf-73	158	29	%	%	NOUN
gujaf-73	158	30	of	of	ADP
gujaf-73	158	31	the	the	DET
gujaf-73	158	32	total	total	ADJ
gujaf-73	158	33	variations	variation	NOUN
gujaf-73	158	34	in	in	ADP
gujaf-73	158	35	the	the	DET
gujaf-73	158	36	dependent	dependent	ADJ
gujaf-73	158	37	variable	variable	NOUN
gujaf-73	158	38	(	(	PUNCT
gujaf-73	158	39	share	share	NOUN
gujaf-73	158	40	price	price	NOUN
gujaf-73	158	41	)	)	PUNCT
gujaf-73	158	42	of	of	ADP
gujaf-73	158	43	listed	list	VERB
gujaf-73	158	44	deposit	deposit	NOUN
gujaf-73	158	45	money	money	NOUN
gujaf-73	158	46	banks	bank	NOUN
gujaf-73	158	47	in	in	ADP
gujaf-73	158	48	nigeria	nigeria	PROPN
gujaf-73	158	49	,	,	PUNCT
gujaf-73	158	50	from	from	ADP
gujaf-73	158	51	the	the	DET
gujaf-73	158	52	coefficient	coefficient	NOUN
gujaf-73	158	53	of	of	ADP
gujaf-73	158	54	multiple	multiple	ADJ
gujaf-73	158	55	determinations	determination	NOUN
gujaf-73	158	56	(	(	PUNCT
gujaf-73	158	57	r	r	NOUN
gujaf-73	158	58	2	2	NUM
gujaf-73	158	59	overall	overall	NOUN
gujaf-73	158	60	of	of	ADP
gujaf-73	158	61	0.6145	0.6145	NUM
gujaf-73	158	62	)	)	PUNCT
gujaf-73	158	63	.	.	PUNCT
gujaf-73	159	1	the	the	DET
gujaf-73	159	2	fstatistics	fstatistic	NOUN
gujaf-73	159	3	of	of	ADP
gujaf-73	159	4	0.0000	0.0000	NUM
gujaf-73	159	5	indicate	indicate	VERB
gujaf-73	159	6	that	that	SCONJ
gujaf-73	159	7	the	the	DET
gujaf-73	159	8	model	model	NOUN
gujaf-73	159	9	is	be	AUX
gujaf-73	159	10	fit	fit	ADJ
gujaf-73	159	11	.	.	PUNCT
gujaf-73	160	1	gusau	gusau	ADJ
gujaf-73	160	2	journal	journal	PROPN
gujaf-73	160	3	of	of	ADP
gujaf-73	160	4	accounting	accounting	NOUN
gujaf-73	160	5	and	and	CCONJ
gujaf-73	160	6	finance	finance	NOUN
gujaf-73	160	7	,	,	PUNCT
gujaf-73	160	8	vol	vol	NOUN
gujaf-73	160	9	.	.	PROPN
gujaf-73	160	10	2	2	NUM
gujaf-73	160	11	,	,	PUNCT
gujaf-73	160	12	issue	issue	NOUN
gujaf-73	160	13	3	3	NUM
gujaf-73	160	14	,	,	PUNCT
gujaf-73	160	15	april	april	PROPN
gujaf-73	160	16	,	,	PUNCT
gujaf-73	160	17	2021	2021	NUM
gujaf-73	160	18	15	15	NUM
gujaf-73	160	19	hypotheses	hypothesis	NOUN
gujaf-73	160	20	testing	testing	NOUN
gujaf-73	160	21	table	table	NOUN
gujaf-73	160	22	4.3	4.3	NUM
gujaf-73	160	23	shows	show	VERB
gujaf-73	160	24	that	that	SCONJ
gujaf-73	160	25	,	,	PUNCT
gujaf-73	160	26	book	book	NOUN
gujaf-73	160	27	value	value	NOUN
gujaf-73	160	28	per	per	ADP
gujaf-73	160	29	share	share	NOUN
gujaf-73	160	30	(	(	PUNCT
gujaf-73	160	31	bavas	bavas	PROPN
gujaf-73	160	32	)	)	PUNCT
gujaf-73	160	33	has	have	VERB
gujaf-73	160	34	a	a	DET
gujaf-73	160	35	significant	significant	ADJ
gujaf-73	160	36	positive	positive	ADJ
gujaf-73	160	37	effect	effect	NOUN
gujaf-73	160	38	on	on	ADP
gujaf-73	160	39	the	the	DET
gujaf-73	160	40	value	value	NOUN
gujaf-73	160	41	relevance	relevance	NOUN
gujaf-73	160	42	of	of	ADP
gujaf-73	160	43	listed	list	VERB
gujaf-73	160	44	deposit	deposit	NOUN
gujaf-73	160	45	money	money	NOUN
gujaf-73	160	46	banks	bank	NOUN
gujaf-73	160	47	in	in	ADP
gujaf-73	160	48	nigeria	nigeria	PROPN
gujaf-73	160	49	,	,	PUNCT
gujaf-73	160	50	with	with	ADP
gujaf-73	160	51	a	a	DET
gujaf-73	160	52	coefficient	coefficient	NOUN
gujaf-73	160	53	of	of	ADP
gujaf-73	160	54	0.3582	0.3582	NUM
gujaf-73	160	55	and	and	CCONJ
gujaf-73	160	56	with	with	ADP
gujaf-73	160	57	a	a	DET
gujaf-73	160	58	p	p	NOUN
gujaf-73	160	59	-	-	PUNCT
gujaf-73	160	60	value	value	NOUN
gujaf-73	160	61	of	of	ADP
gujaf-73	160	62	0.012	0.012	NUM
gujaf-73	160	63	which	which	PRON
gujaf-73	160	64	is	be	AUX
gujaf-73	160	65	statistically	statistically	ADV
gujaf-73	160	66	significant	significant	ADJ
gujaf-73	160	67	at	at	ADP
gujaf-73	160	68	1	1	NUM
gujaf-73	160	69	%	%	NOUN
gujaf-73	160	70	level	level	NOUN
gujaf-73	160	71	of	of	ADP
gujaf-73	160	72	significance	significance	NOUN
gujaf-73	160	73	.	.	PUNCT
gujaf-73	161	1	the	the	DET
gujaf-73	161	2	coefficient	coefficient	NOUN
gujaf-73	161	3	of	of	ADP
gujaf-73	161	4	0.3582	0.3582	NUM
gujaf-73	161	5	indicates	indicate	VERB
gujaf-73	161	6	that	that	SCONJ
gujaf-73	161	7	₦	₦	ADP
gujaf-73	161	8	1	1	NUM
gujaf-73	161	9	increase	increase	NOUN
gujaf-73	161	10	of	of	ADP
gujaf-73	161	11	eps	eps	PROPN
gujaf-73	161	12	lead	lead	NOUN
gujaf-73	161	13	to	to	ADP
gujaf-73	161	14	a	a	DET
gujaf-73	161	15	corresponding	corresponding	ADJ
gujaf-73	161	16	increase	increase	NOUN
gujaf-73	161	17	of	of	ADP
gujaf-73	161	18	share	share	NOUN
gujaf-73	161	19	price	price	NOUN
gujaf-73	161	20	of	of	ADP
gujaf-73	161	21	₦	₦	PROPN
gujaf-73	161	22	0.3582k	0.3582k	NOUN
gujaf-73	161	23	.	.	PUNCT
gujaf-73	162	1	based	base	VERB
gujaf-73	162	2	on	on	ADP
gujaf-73	162	3	this	this	PRON
gujaf-73	162	4	,	,	PUNCT
gujaf-73	162	5	the	the	DET
gujaf-73	162	6	study	study	NOUN
gujaf-73	162	7	rejects	reject	VERB
gujaf-73	162	8	the	the	DET
gujaf-73	162	9	null	null	ADJ
gujaf-73	162	10	hypothesis	hypothesis	NOUN
gujaf-73	162	11	one	one	NUM
gujaf-73	162	12	(	(	PUNCT
gujaf-73	162	13	h01	h01	NOUN
gujaf-73	162	14	)	)	PUNCT
gujaf-73	162	15	which	which	PRON
gujaf-73	162	16	states	state	VERB
gujaf-73	162	17	that	that	SCONJ
gujaf-73	162	18	,	,	PUNCT
gujaf-73	162	19	book	book	NOUN
gujaf-73	162	20	value	value	NOUN
gujaf-73	162	21	per	per	ADP
gujaf-73	162	22	share	share	NOUN
gujaf-73	162	23	has	have	VERB
gujaf-73	162	24	no	no	DET
gujaf-73	162	25	significant	significant	ADJ
gujaf-73	162	26	effect	effect	NOUN
gujaf-73	162	27	on	on	ADP
gujaf-73	162	28	the	the	DET
gujaf-73	162	29	value	value	NOUN
gujaf-73	162	30	relevance	relevance	NOUN
gujaf-73	162	31	of	of	ADP
gujaf-73	162	32	listed	list	VERB
gujaf-73	162	33	deposit	deposit	NOUN
gujaf-73	162	34	money	money	NOUN
gujaf-73	162	35	banks	bank	NOUN
gujaf-73	162	36	in	in	ADP
gujaf-73	162	37	nigeria	nigeria	PROPN
gujaf-73	162	38	.	.	PUNCT
gujaf-73	163	1	this	this	PRON
gujaf-73	163	2	signifies	signify	VERB
gujaf-73	163	3	that	that	DET
gujaf-73	163	4	book	book	NOUN
gujaf-73	163	5	value	value	NOUN
gujaf-73	163	6	is	be	AUX
gujaf-73	163	7	significant	significant	ADJ
gujaf-73	163	8	in	in	ADP
gujaf-73	163	9	determining	determine	VERB
gujaf-73	163	10	the	the	DET
gujaf-73	163	11	share	share	NOUN
gujaf-73	163	12	price	price	NOUN
gujaf-73	163	13	of	of	ADP
gujaf-73	163	14	listed	list	VERB
gujaf-73	163	15	deposit	deposit	NOUN
gujaf-73	163	16	money	money	NOUN
gujaf-73	163	17	banks	bank	NOUN
gujaf-73	163	18	in	in	ADP
gujaf-73	163	19	nigeria	nigeria	PROPN
gujaf-73	163	20	.	.	PUNCT
gujaf-73	164	1	this	this	DET
gujaf-73	164	2	finding	finding	NOUN
gujaf-73	164	3	is	be	AUX
gujaf-73	164	4	in	in	ADP
gujaf-73	164	5	line	line	NOUN
gujaf-73	164	6	with	with	ADP
gujaf-73	164	7	the	the	DET
gujaf-73	164	8	studies	study	NOUN
gujaf-73	164	9	of	of	ADP
gujaf-73	164	10	pathirawasam	pathirawasam	PROPN
gujaf-73	164	11	(	(	PUNCT
gujaf-73	164	12	2013	2013	NUM
gujaf-73	164	13	)	)	PUNCT
gujaf-73	164	14	but	but	CCONJ
gujaf-73	164	15	contrary	contrary	ADJ
gujaf-73	164	16	to	to	ADP
gujaf-73	164	17	kimouche	kimouche	PROPN
gujaf-73	164	18	(	(	PUNCT
gujaf-73	164	19	2016	2016	NUM
gujaf-73	164	20	)	)	PUNCT
gujaf-73	164	21	.	.	PUNCT
gujaf-73	165	1	table	table	NOUN
gujaf-73	165	2	4.3	4.3	NUM
gujaf-73	165	3	shows	show	VERB
gujaf-73	165	4	that	that	SCONJ
gujaf-73	165	5	,	,	PUNCT
gujaf-73	165	6	earnings	earning	NOUN
gujaf-73	165	7	per	per	ADP
gujaf-73	165	8	share	share	NOUN
gujaf-73	165	9	(	(	PUNCT
gujaf-73	165	10	eaprs	eaprs	NOUN
gujaf-73	165	11	)	)	PUNCT
gujaf-73	165	12	has	have	VERB
gujaf-73	165	13	an	an	DET
gujaf-73	165	14	insignificant	insignificant	ADJ
gujaf-73	165	15	positive	positive	ADJ
gujaf-73	165	16	effect	effect	NOUN
gujaf-73	165	17	on	on	ADP
gujaf-73	165	18	the	the	DET
gujaf-73	165	19	share	share	NOUN
gujaf-73	165	20	price	price	NOUN
gujaf-73	165	21	of	of	ADP
gujaf-73	165	22	listed	list	VERB
gujaf-73	165	23	deposit	deposit	NOUN
gujaf-73	165	24	money	money	NOUN
gujaf-73	165	25	banks	bank	NOUN
gujaf-73	165	26	in	in	ADP
gujaf-73	165	27	nigeria	nigeria	PROPN
gujaf-73	165	28	,	,	PUNCT
gujaf-73	165	29	from	from	ADP
gujaf-73	165	30	the	the	DET
gujaf-73	165	31	coefficient	coefficient	NOUN
gujaf-73	165	32	of	of	ADP
gujaf-73	165	33	0.0199	0.0199	NUM
gujaf-73	165	34	with	with	ADP
gujaf-73	165	35	p	p	NOUN
gujaf-73	165	36	-	-	PUNCT
gujaf-73	165	37	value	value	NOUN
gujaf-73	165	38	of	of	ADP
gujaf-73	165	39	0.806	0.806	NUM
gujaf-73	165	40	which	which	PRON
gujaf-73	165	41	is	be	AUX
gujaf-73	165	42	statistically	statistically	ADV
gujaf-73	165	43	insignificant	insignificant	ADJ
gujaf-73	165	44	at	at	ADP
gujaf-73	165	45	any	any	DET
gujaf-73	165	46	level	level	NOUN
gujaf-73	165	47	of	of	ADP
gujaf-73	165	48	significance	significance	NOUN
gujaf-73	165	49	.	.	PUNCT
gujaf-73	166	1	this	this	PRON
gujaf-73	166	2	implies	imply	VERB
gujaf-73	166	3	that	that	SCONJ
gujaf-73	166	4	earnings	earning	NOUN
gujaf-73	166	5	per	per	ADP
gujaf-73	166	6	share	share	NOUN
gujaf-73	166	7	have	have	VERB
gujaf-73	166	8	an	an	DET
gujaf-73	166	9	insignificantly	insignificantly	ADJ
gujaf-73	166	10	effect	effect	NOUN
gujaf-73	166	11	of	of	ADP
gujaf-73	166	12	share	share	NOUN
gujaf-73	166	13	price	price	NOUN
gujaf-73	166	14	of	of	ADP
gujaf-73	166	15	listed	list	VERB
gujaf-73	166	16	deposit	deposit	NOUN
gujaf-73	166	17	money	money	NOUN
gujaf-73	166	18	banks	bank	NOUN
gujaf-73	166	19	in	in	ADP
gujaf-73	166	20	nigeria	nigeria	PROPN
gujaf-73	166	21	.	.	PUNCT
gujaf-73	167	1	therefore	therefore	ADV
gujaf-73	167	2	,	,	PUNCT
gujaf-73	167	3	in	in	ADP
gujaf-73	167	4	line	line	NOUN
gujaf-73	167	5	with	with	ADP
gujaf-73	167	6	the	the	DET
gujaf-73	167	7	result	result	NOUN
gujaf-73	167	8	,	,	PUNCT
gujaf-73	167	9	the	the	DET
gujaf-73	167	10	study	study	NOUN
gujaf-73	167	11	fails	fail	VERB
gujaf-73	167	12	to	to	PART
gujaf-73	167	13	rejects	reject	VERB
gujaf-73	167	14	the	the	DET
gujaf-73	167	15	null	null	ADJ
gujaf-73	167	16	hypothesis	hypothesis	NOUN
gujaf-73	167	17	two	two	NUM
gujaf-73	167	18	(	(	PUNCT
gujaf-73	167	19	h02	h02	PROPN
gujaf-73	167	20	)	)	PUNCT
gujaf-73	167	21	which	which	PRON
gujaf-73	167	22	state	state	VERB
gujaf-73	167	23	that	that	SCONJ
gujaf-73	167	24	earnings	earning	NOUN
gujaf-73	167	25	per	per	ADP
gujaf-73	167	26	share	share	NOUN
gujaf-73	167	27	has	have	VERB
gujaf-73	167	28	no	no	DET
gujaf-73	167	29	significant	significant	ADJ
gujaf-73	167	30	effect	effect	NOUN
gujaf-73	167	31	on	on	ADP
gujaf-73	167	32	the	the	DET
gujaf-73	167	33	value	value	NOUN
gujaf-73	167	34	relevance	relevance	NOUN
gujaf-73	167	35	of	of	ADP
gujaf-73	167	36	listed	list	VERB
gujaf-73	167	37	deposit	deposit	NOUN
gujaf-73	167	38	money	money	NOUN
gujaf-73	167	39	banks	bank	NOUN
gujaf-73	167	40	in	in	ADP
gujaf-73	167	41	nigeria	nigeria	PROPN
gujaf-73	167	42	.	.	PUNCT
gujaf-73	168	1	this	this	DET
gujaf-73	168	2	finding	finding	NOUN
gujaf-73	168	3	is	be	AUX
gujaf-73	168	4	contrary	contrary	ADJ
gujaf-73	168	5	to	to	ADP
gujaf-73	168	6	oyerinde	oyerinde	PROPN
gujaf-73	168	7	(	(	PUNCT
gujaf-73	168	8	2011	2011	NUM
gujaf-73	168	9	)	)	PUNCT
gujaf-73	168	10	,	,	PUNCT
gujaf-73	168	11	and	and	CCONJ
gujaf-73	168	12	abiodun	abiodun	PROPN
gujaf-73	168	13	(	(	PUNCT
gujaf-73	168	14	2012	2012	NUM
gujaf-73	168	15	)	)	PUNCT
gujaf-73	168	16	.	.	PUNCT
gujaf-73	169	1	lastly	lastly	ADV
gujaf-73	169	2	,	,	PUNCT
gujaf-73	169	3	the	the	DET
gujaf-73	169	4	results	result	NOUN
gujaf-73	169	5	from	from	ADP
gujaf-73	169	6	table	table	NOUN
gujaf-73	169	7	4	4	NUM
gujaf-73	169	8	show	show	VERB
gujaf-73	169	9	that	that	SCONJ
gujaf-73	169	10	,	,	PUNCT
gujaf-73	169	11	fair	fair	ADJ
gujaf-73	169	12	value	value	NOUN
gujaf-73	169	13	unobservable	unobservable	ADJ
gujaf-73	169	14	inputs	input	NOUN
gujaf-73	169	15	hierarchy	hierarchy	NOUN
gujaf-73	169	16	have	have	VERB
gujaf-73	169	17	a	a	DET
gujaf-73	169	18	significant	significant	ADJ
gujaf-73	169	19	positive	positive	ADJ
gujaf-73	169	20	effect	effect	NOUN
gujaf-73	169	21	on	on	ADP
gujaf-73	169	22	the	the	DET
gujaf-73	169	23	value	value	NOUN
gujaf-73	169	24	relevance	relevance	NOUN
gujaf-73	169	25	of	of	ADP
gujaf-73	169	26	listed	list	VERB
gujaf-73	169	27	deposit	deposit	NOUN
gujaf-73	169	28	money	money	NOUN
gujaf-73	169	29	banks	bank	NOUN
gujaf-73	169	30	in	in	ADP
gujaf-73	169	31	nigeria	nigeria	PROPN
gujaf-73	169	32	,	,	PUNCT
gujaf-73	169	33	with	with	ADP
gujaf-73	169	34	a	a	DET
gujaf-73	169	35	coefficient	coefficient	NOUN
gujaf-73	169	36	of	of	ADP
gujaf-73	169	37	1.3901	1.3901	NUM
gujaf-73	169	38	and	and	CCONJ
gujaf-73	169	39	a	a	DET
gujaf-73	169	40	p	p	NOUN
gujaf-73	169	41	-	-	PUNCT
gujaf-73	169	42	value	value	NOUN
gujaf-73	169	43	of	of	ADP
gujaf-73	169	44	0.000	0.000	NUM
gujaf-73	169	45	which	which	PRON
gujaf-73	169	46	is	be	AUX
gujaf-73	169	47	statistically	statistically	ADV
gujaf-73	169	48	significant	significant	ADJ
gujaf-73	169	49	at	at	ADP
gujaf-73	169	50	1	1	NUM
gujaf-73	169	51	%	%	NOUN
gujaf-73	169	52	level	level	NOUN
gujaf-73	169	53	of	of	ADP
gujaf-73	169	54	significance	significance	NOUN
gujaf-73	169	55	.	.	PUNCT
gujaf-73	170	1	this	this	PRON
gujaf-73	170	2	suggests	suggest	VERB
gujaf-73	170	3	that	that	SCONJ
gujaf-73	170	4	when	when	SCONJ
gujaf-73	170	5	financial	financial	ADJ
gujaf-73	170	6	statement	statement	NOUN
gujaf-73	170	7	are	be	AUX
gujaf-73	170	8	prepared	prepare	VERB
gujaf-73	170	9	using	use	VERB
gujaf-73	170	10	fair	fair	ADJ
gujaf-73	170	11	value	value	NOUN
gujaf-73	170	12	accounting	accounting	NOUN
gujaf-73	170	13	approach	approach	NOUN
gujaf-73	170	14	it	it	PRON
gujaf-73	170	15	boost	boost	VERB
gujaf-73	170	16	users	user	NOUN
gujaf-73	170	17	confidence	confidence	NOUN
gujaf-73	170	18	of	of	ADP
gujaf-73	170	19	the	the	DET
gujaf-73	170	20	accounting	accounting	NOUN
gujaf-73	170	21	numbers	number	NOUN
gujaf-73	170	22	in	in	ADP
gujaf-73	170	23	the	the	DET
gujaf-73	170	24	financial	financial	ADJ
gujaf-73	170	25	statement	statement	NOUN
gujaf-73	170	26	as	as	SCONJ
gujaf-73	170	27	this	this	PRON
gujaf-73	170	28	is	be	AUX
gujaf-73	170	29	reflected	reflect	VERB
gujaf-73	170	30	in	in	ADP
gujaf-73	170	31	the	the	DET
gujaf-73	170	32	increase	increase	NOUN
gujaf-73	170	33	of	of	ADP
gujaf-73	170	34	share	share	NOUN
gujaf-73	170	35	price	price	NOUN
gujaf-73	170	36	.	.	PUNCT
gujaf-73	171	1	the	the	PRON
gujaf-73	171	2	more	more	ADJ
gujaf-73	171	3	banks	bank	NOUN
gujaf-73	171	4	uses	use	VERB
gujaf-73	171	5	unobservable	unobservable	ADJ
gujaf-73	171	6	inputs	input	NOUN
gujaf-73	171	7	the	the	DET
gujaf-73	171	8	higher	high	ADJ
gujaf-73	171	9	will	will	AUX
gujaf-73	171	10	be	be	AUX
gujaf-73	171	11	the	the	DET
gujaf-73	171	12	share	share	NOUN
gujaf-73	171	13	price	price	NOUN
gujaf-73	171	14	.	.	PUNCT
gujaf-73	172	1	fair	fair	ADJ
gujaf-73	172	2	valueunobservable	valueunobservable	ADJ
gujaf-73	172	3	inputs	input	NOUN
gujaf-73	172	4	hierarchy	hierarchy	NOUN
gujaf-73	172	5	has	have	VERB
gujaf-73	172	6	the	the	DET
gujaf-73	172	7	largest	large	ADJ
gujaf-73	172	8	beta	beta	ADJ
gujaf-73	172	9	coefficient	coefficient	NOUN
gujaf-73	172	10	of	of	ADP
gujaf-73	172	11	1.3901	1.3901	NUM
gujaf-73	172	12	,	,	PUNCT
gujaf-73	172	13	which	which	PRON
gujaf-73	172	14	means	mean	VERB
gujaf-73	172	15	that	that	SCONJ
gujaf-73	172	16	a	a	DET
gujaf-73	172	17	1	1	NUM
gujaf-73	172	18	%	%	NOUN
gujaf-73	172	19	increase	increase	NOUN
gujaf-73	172	20	in	in	ADP
gujaf-73	172	21	the	the	DET
gujaf-73	172	22	use	use	NOUN
gujaf-73	172	23	of	of	ADP
gujaf-73	172	24	unobservable	unobservable	ADJ
gujaf-73	172	25	inputs	input	NOUN
gujaf-73	172	26	will	will	AUX
gujaf-73	172	27	lead	lead	VERB
gujaf-73	172	28	to	to	ADP
gujaf-73	172	29	a	a	DET
gujaf-73	172	30	corresponding	corresponding	ADJ
gujaf-73	172	31	increase	increase	NOUN
gujaf-73	172	32	in	in	ADP
gujaf-73	172	33	share	share	NOUN
gujaf-73	172	34	price	price	NOUN
gujaf-73	172	35	of	of	ADP
gujaf-73	172	36	₦	₦	PROPN
gujaf-73	172	37	1.3901k	1.3901k	NUM
gujaf-73	172	38	increase	increase	NOUN
gujaf-73	172	39	,	,	PUNCT
gujaf-73	172	40	therefore	therefore	ADV
gujaf-73	172	41	fair	fair	ADJ
gujaf-73	172	42	value	value	NOUN
gujaf-73	172	43	hierarchy	hierarchy	NOUN
gujaf-73	172	44	have	have	VERB
gujaf-73	172	45	significant	significant	ADJ
gujaf-73	172	46	effect	effect	NOUN
gujaf-73	172	47	on	on	ADP
gujaf-73	172	48	the	the	DET
gujaf-73	172	49	value	value	NOUN
gujaf-73	172	50	relevance	relevance	NOUN
gujaf-73	172	51	of	of	ADP
gujaf-73	172	52	accounting	accounting	NOUN
gujaf-73	172	53	information	information	NOUN
gujaf-73	172	54	of	of	ADP
gujaf-73	172	55	listed	list	VERB
gujaf-73	172	56	deposit	deposit	NOUN
gujaf-73	172	57	money	money	NOUN
gujaf-73	172	58	banks	bank	NOUN
gujaf-73	172	59	in	in	ADP
gujaf-73	172	60	nigeria	nigeria	PROPN
gujaf-73	172	61	.	.	PUNCT
gujaf-73	173	1	based	base	VERB
gujaf-73	173	2	on	on	ADP
gujaf-73	173	3	this	this	PRON
gujaf-73	173	4	,	,	PUNCT
gujaf-73	173	5	the	the	DET
gujaf-73	173	6	study	study	NOUN
gujaf-73	173	7	rejects	reject	VERB
gujaf-73	173	8	the	the	DET
gujaf-73	173	9	null	null	ADJ
gujaf-73	173	10	hypothesis	hypothesis	NOUN
gujaf-73	173	11	three	three	NUM
gujaf-73	173	12	(	(	PUNCT
gujaf-73	173	13	h03	h03	NOUN
gujaf-73	173	14	)	)	PUNCT
gujaf-73	173	15	which	which	PRON
gujaf-73	173	16	states	state	VERB
gujaf-73	173	17	that	that	SCONJ
gujaf-73	173	18	,	,	PUNCT
gujaf-73	173	19	which	which	PRON
gujaf-73	173	20	states	state	VERB
gujaf-73	173	21	that	that	SCONJ
gujaf-73	173	22	fair	fair	ADJ
gujaf-73	173	23	value	value	NOUN
gujaf-73	173	24	unobservable	unobservable	ADJ
gujaf-73	173	25	inputs	input	NOUN
gujaf-73	173	26	has	have	VERB
gujaf-73	173	27	no	no	DET
gujaf-73	173	28	significant	significant	ADJ
gujaf-73	173	29	gusau	gusau	ADJ
gujaf-73	173	30	journal	journal	NOUN
gujaf-73	173	31	of	of	ADP
gujaf-73	173	32	accounting	accounting	NOUN
gujaf-73	173	33	and	and	CCONJ
gujaf-73	173	34	finance	finance	NOUN
gujaf-73	173	35	,	,	PUNCT
gujaf-73	173	36	vol	vol	NOUN
gujaf-73	173	37	.	.	PROPN
gujaf-73	173	38	2	2	NUM
gujaf-73	173	39	,	,	PUNCT
gujaf-73	173	40	issue	issue	NOUN
gujaf-73	173	41	3	3	NUM
gujaf-73	173	42	,	,	PUNCT
gujaf-73	173	43	april	april	PROPN
gujaf-73	173	44	,	,	PUNCT
gujaf-73	173	45	2021	2021	NUM
gujaf-73	173	46	16	16	NUM
gujaf-73	173	47	impact	impact	NOUN
gujaf-73	173	48	on	on	ADP
gujaf-73	173	49	the	the	DET
gujaf-73	173	50	value	value	NOUN
gujaf-73	173	51	relevance	relevance	NOUN
gujaf-73	173	52	of	of	ADP
gujaf-73	173	53	listed	list	VERB
gujaf-73	173	54	money	money	NOUN
gujaf-73	173	55	banks	bank	NOUN
gujaf-73	173	56	in	in	ADP
gujaf-73	173	57	nigeria	nigeria	PROPN
gujaf-73	173	58	.	.	PUNCT
gujaf-73	174	1	the	the	DET
gujaf-73	174	2	result	result	NOUN
gujaf-73	174	3	is	be	AUX
gujaf-73	174	4	in	in	ADP
gujaf-73	174	5	line	line	NOUN
gujaf-73	174	6	with	with	ADP
gujaf-73	174	7	the	the	DET
gujaf-73	174	8	study	study	NOUN
gujaf-73	174	9	of	of	ADP
gujaf-73	174	10	fadia	fadia	PROPN
gujaf-73	174	11	and	and	CCONJ
gujaf-73	174	12	mohammad	mohammad	PROPN
gujaf-73	174	13	(	(	PUNCT
gujaf-73	174	14	2015	2015	NUM
gujaf-73	174	15	)	)	PUNCT
gujaf-73	174	16	,	,	PUNCT
gujaf-73	174	17	mary	mary	PROPN
gujaf-73	174	18	,	,	PUNCT
gujaf-73	174	19	taylor	taylor	PROPN
gujaf-73	174	20	and	and	CCONJ
gujaf-73	174	21	kevin	kevin	PROPN
gujaf-73	174	22	(	(	PUNCT
gujaf-73	174	23	2015	2015	NUM
gujaf-73	174	24	)	)	PUNCT
gujaf-73	174	25	but	but	CCONJ
gujaf-73	174	26	contrary	contrary	ADV
gujaf-73	174	27	to	to	ADP
gujaf-73	174	28	haiping	haiping	NOUN
gujaf-73	174	29	and	and	CCONJ
gujaf-73	174	30	eliana	eliana	PROPN
gujaf-73	174	31	(	(	PUNCT
gujaf-73	174	32	2018	2018	NUM
gujaf-73	174	33	)	)	PUNCT
gujaf-73	174	34	.	.	PUNCT
gujaf-73	175	1	5.1	5.1	NUM
gujaf-73	175	2	conclusion	conclusion	NOUN
gujaf-73	175	3	and	and	CCONJ
gujaf-73	175	4	recommendations	recommendation	NOUN
gujaf-73	175	5	the	the	DET
gujaf-73	175	6	study	study	NOUN
gujaf-73	175	7	contributes	contribute	VERB
gujaf-73	175	8	to	to	ADP
gujaf-73	175	9	the	the	DET
gujaf-73	175	10	value	value	NOUN
gujaf-73	175	11	relevance	relevance	NOUN
gujaf-73	175	12	literature	literature	NOUN
gujaf-73	175	13	by	by	ADP
gujaf-73	175	14	examining	examine	VERB
gujaf-73	175	15	the	the	DET
gujaf-73	175	16	value	value	NOUN
gujaf-73	175	17	relevance	relevance	NOUN
gujaf-73	175	18	of	of	ADP
gujaf-73	175	19	accounting	account	VERB
gujaf-73	175	20	information	information	NOUN
gujaf-73	175	21	in	in	ADP
gujaf-73	175	22	relation	relation	NOUN
gujaf-73	175	23	to	to	ADP
gujaf-73	175	24	fair	fair	ADJ
gujaf-73	175	25	value	value	NOUN
gujaf-73	175	26	of	of	ADP
gujaf-73	175	27	listed	list	VERB
gujaf-73	175	28	deposit	deposit	NOUN
gujaf-73	175	29	money	money	NOUN
gujaf-73	175	30	banks	bank	NOUN
gujaf-73	175	31	in	in	ADP
gujaf-73	175	32	nigeria	nigeria	PROPN
gujaf-73	175	33	focusing	focus	VERB
gujaf-73	175	34	on	on	ADP
gujaf-73	175	35	the	the	DET
gujaf-73	175	36	period	period	NOUN
gujaf-73	175	37	between	between	ADP
gujaf-73	175	38	2012	2012	NUM
gujaf-73	175	39	and	and	CCONJ
gujaf-73	175	40	2018	2018	NUM
gujaf-73	175	41	.	.	PUNCT
gujaf-73	176	1	the	the	DET
gujaf-73	176	2	results	result	NOUN
gujaf-73	176	3	demonstrate	demonstrate	VERB
gujaf-73	176	4	that	that	SCONJ
gujaf-73	176	5	,	,	PUNCT
gujaf-73	176	6	as	as	ADV
gujaf-73	176	7	far	far	ADV
gujaf-73	176	8	as	as	SCONJ
gujaf-73	176	9	the	the	DET
gujaf-73	176	10	listed	list	VERB
gujaf-73	176	11	deposit	deposit	NOUN
gujaf-73	176	12	money	money	NOUN
gujaf-73	176	13	banks	bank	NOUN
gujaf-73	176	14	in	in	ADP
gujaf-73	176	15	nigeria	nigeria	PROPN
gujaf-73	176	16	are	be	AUX
gujaf-73	176	17	concerned	concern	VERB
gujaf-73	176	18	,	,	PUNCT
gujaf-73	176	19	information	information	NOUN
gujaf-73	176	20	contained	contain	VERB
gujaf-73	176	21	in	in	ADP
gujaf-73	176	22	the	the	DET
gujaf-73	176	23	financial	financial	ADJ
gujaf-73	176	24	statement	statement	NOUN
gujaf-73	176	25	prepared	prepare	VERB
gujaf-73	176	26	using	use	VERB
gujaf-73	176	27	fair	fair	ADJ
gujaf-73	176	28	value	value	NOUN
gujaf-73	176	29	unobservable	unobservable	ADJ
gujaf-73	176	30	inputs	input	NOUN
gujaf-73	176	31	are	be	AUX
gujaf-73	176	32	of	of	ADP
gujaf-73	176	33	value	value	NOUN
gujaf-73	176	34	relevance	relevance	NOUN
gujaf-73	176	35	to	to	ADP
gujaf-73	176	36	investors	investor	NOUN
gujaf-73	176	37	and	and	CCONJ
gujaf-73	176	38	stakeholders	stakeholder	NOUN
gujaf-73	176	39	generally	generally	ADV
gujaf-73	176	40	.	.	PUNCT
gujaf-73	177	1	three	three	NUM
gujaf-73	177	2	explanatory	explanatory	ADJ
gujaf-73	177	3	variables	variable	NOUN
gujaf-73	177	4	were	be	AUX
gujaf-73	177	5	used	use	VERB
gujaf-73	177	6	to	to	PART
gujaf-73	177	7	ascertain	ascertain	VERB
gujaf-73	177	8	the	the	DET
gujaf-73	177	9	effect	effect	NOUN
gujaf-73	177	10	of	of	ADP
gujaf-73	177	11	fair	fair	ADJ
gujaf-73	177	12	value	value	NOUN
gujaf-73	177	13	accounting	account	VERB
gujaf-73	177	14	on	on	ADP
gujaf-73	177	15	the	the	DET
gujaf-73	177	16	value	value	NOUN
gujaf-73	177	17	relevance	relevance	NOUN
gujaf-73	177	18	of	of	ADP
gujaf-73	177	19	accounting	accounting	NOUN
gujaf-73	177	20	information	information	NOUN
gujaf-73	177	21	of	of	ADP
gujaf-73	177	22	listed	list	VERB
gujaf-73	177	23	deposit	deposit	NOUN
gujaf-73	177	24	money	money	NOUN
gujaf-73	177	25	banks	bank	NOUN
gujaf-73	177	26	in	in	ADP
gujaf-73	177	27	nigeria	nigeria	PROPN
gujaf-73	177	28	.	.	PUNCT
gujaf-73	178	1	two	two	NUM
gujaf-73	178	2	of	of	ADP
gujaf-73	178	3	the	the	DET
gujaf-73	178	4	explanatory	explanatory	ADJ
gujaf-73	178	5	variables	variable	NOUN
gujaf-73	178	6	book	book	NOUN
gujaf-73	178	7	value	value	NOUN
gujaf-73	178	8	per	per	ADP
gujaf-73	178	9	share	share	NOUN
gujaf-73	178	10	and	and	CCONJ
gujaf-73	178	11	fair	fair	ADJ
gujaf-73	178	12	value	value	NOUN
gujaf-73	178	13	unobservable	unobservable	ADJ
gujaf-73	178	14	inputs	input	NOUN
gujaf-73	178	15	are	be	AUX
gujaf-73	178	16	statistically	statistically	ADV
gujaf-73	178	17	significant	significant	ADJ
gujaf-73	178	18	in	in	ADP
gujaf-73	178	19	influencing	influence	VERB
gujaf-73	178	20	the	the	DET
gujaf-73	178	21	share	share	NOUN
gujaf-73	178	22	price	price	NOUN
gujaf-73	178	23	of	of	ADP
gujaf-73	178	24	quoted	quote	VERB
gujaf-73	178	25	deposit	deposit	NOUN
gujaf-73	178	26	money	money	NOUN
gujaf-73	178	27	banks	bank	NOUN
gujaf-73	178	28	in	in	ADP
gujaf-73	178	29	nigeria	nigeria	PROPN
gujaf-73	178	30	.	.	PUNCT
gujaf-73	179	1	based	base	VERB
gujaf-73	179	2	on	on	ADP
gujaf-73	179	3	the	the	DET
gujaf-73	179	4	results	result	NOUN
gujaf-73	179	5	obtain	obtain	VERB
gujaf-73	179	6	from	from	ADP
gujaf-73	179	7	the	the	DET
gujaf-73	179	8	analysis	analysis	NOUN
gujaf-73	179	9	,	,	PUNCT
gujaf-73	179	10	it	it	PRON
gujaf-73	179	11	is	be	AUX
gujaf-73	179	12	concluded	conclude	VERB
gujaf-73	179	13	that	that	SCONJ
gujaf-73	179	14	fair	fair	ADJ
gujaf-73	179	15	value	value	NOUN
gujaf-73	179	16	unobservable	unobservable	ADJ
gujaf-73	179	17	inputs	input	NOUN
gujaf-73	179	18	is	be	AUX
gujaf-73	179	19	value	value	NOUN
gujaf-73	179	20	relevant	relevant	ADJ
gujaf-73	179	21	to	to	ADP
gujaf-73	179	22	users	user	NOUN
gujaf-73	179	23	of	of	ADP
gujaf-73	179	24	financial	financial	ADJ
gujaf-73	179	25	statement	statement	NOUN
gujaf-73	179	26	.	.	PUNCT
gujaf-73	180	1	it	it	PRON
gujaf-73	180	2	implies	imply	VERB
gujaf-73	180	3	that	that	SCONJ
gujaf-73	180	4	investors	investor	NOUN
gujaf-73	180	5	’	'	PUNCT
gujaf-73	180	6	reaction	reaction	NOUN
gujaf-73	180	7	to	to	PART
gujaf-73	180	8	share	share	VERB
gujaf-73	180	9	prices	price	NOUN
gujaf-73	180	10	of	of	ADP
gujaf-73	180	11	listed	list	VERB
gujaf-73	180	12	deposit	deposit	NOUN
gujaf-73	180	13	money	money	NOUN
gujaf-73	180	14	banks	bank	NOUN
gujaf-73	180	15	in	in	ADP
gujaf-73	180	16	nigeria	nigeria	PROPN
gujaf-73	180	17	are	be	AUX
gujaf-73	180	18	determined	determine	VERB
gujaf-73	180	19	by	by	ADP
gujaf-73	180	20	fair	fair	ADJ
gujaf-73	180	21	value	value	NOUN
gujaf-73	180	22	accounting	accounting	NOUN
gujaf-73	180	23	.	.	PUNCT
gujaf-73	181	1	it	it	PRON
gujaf-73	181	2	is	be	AUX
gujaf-73	181	3	therefore	therefore	ADV
gujaf-73	181	4	recommended	recommend	VERB
gujaf-73	181	5	that	that	SCONJ
gujaf-73	181	6	management	management	NOUN
gujaf-73	181	7	of	of	ADP
gujaf-73	181	8	listed	list	VERB
gujaf-73	181	9	deposit	deposit	NOUN
gujaf-73	181	10	money	money	NOUN
gujaf-73	181	11	banks	bank	NOUN
gujaf-73	181	12	should	should	AUX
gujaf-73	181	13	prepare	prepare	VERB
gujaf-73	181	14	their	their	PRON
gujaf-73	181	15	financial	financial	ADJ
gujaf-73	181	16	statements	statement	NOUN
gujaf-73	181	17	to	to	PART
gujaf-73	181	18	comply	comply	VERB
gujaf-73	181	19	with	with	ADP
gujaf-73	181	20	the	the	DET
gujaf-73	181	21	international	international	ADJ
gujaf-73	181	22	financial	financial	ADJ
gujaf-73	181	23	reporting	reporting	NOUN
gujaf-73	181	24	standards	standard	NOUN
gujaf-73	181	25	(	(	PUNCT
gujaf-73	181	26	ifrs	ifrs	NOUN
gujaf-73	181	27	)	)	PUNCT
gujaf-73	181	28	fair	fair	ADJ
gujaf-73	181	29	value	value	NOUN
gujaf-73	181	30	accounting	accounting	NOUN
gujaf-73	181	31	.	.	PUNCT
gujaf-73	182	1	also	also	ADV
gujaf-73	182	2	,	,	PUNCT
gujaf-73	182	3	the	the	DET
gujaf-73	182	4	management	management	NOUN
gujaf-73	182	5	of	of	ADP
gujaf-73	182	6	listed	list	VERB
gujaf-73	182	7	deposit	deposit	NOUN
gujaf-73	182	8	money	money	NOUN
gujaf-73	182	9	banks	bank	NOUN
gujaf-73	182	10	in	in	ADP
gujaf-73	182	11	nigeria	nigeria	PROPN
gujaf-73	182	12	should	should	AUX
gujaf-73	182	13	ensure	ensure	VERB
gujaf-73	182	14	that	that	SCONJ
gujaf-73	182	15	they	they	PRON
gujaf-73	182	16	familiarize	familiarize	VERB
gujaf-73	182	17	and	and	CCONJ
gujaf-73	182	18	update	update	VERB
gujaf-73	182	19	themselves	themselves	PRON
gujaf-73	182	20	with	with	ADP
gujaf-73	182	21	requisite	requisite	ADJ
gujaf-73	182	22	knowledge	knowledge	NOUN
gujaf-73	182	23	of	of	ADP
gujaf-73	182	24	fair	fair	ADJ
gujaf-73	182	25	value	value	NOUN
gujaf-73	182	26	accounting	account	VERB
gujaf-73	182	27	in	in	ADP
gujaf-73	182	28	order	order	NOUN
gujaf-73	182	29	to	to	PART
gujaf-73	182	30	enrich	enrich	VERB
gujaf-73	182	31	the	the	DET
gujaf-73	182	32	content	content	NOUN
gujaf-73	182	33	of	of	ADP
gujaf-73	182	34	financial	financial	ADJ
gujaf-73	182	35	statements	statement	NOUN
gujaf-73	182	36	and	and	CCONJ
gujaf-73	182	37	enhance	enhance	VERB
gujaf-73	182	38	the	the	DET
gujaf-73	182	39	relevance	relevance	NOUN
gujaf-73	182	40	of	of	ADP
gujaf-73	182	41	accounting	accounting	NOUN
gujaf-73	182	42	numbers	number	NOUN
gujaf-73	182	43	.	.	PUNCT
gujaf-73	183	1	references	reference	NOUN
gujaf-73	183	2	gusau	gusau	PROPN
gujaf-73	183	3	journal	journal	NOUN
gujaf-73	183	4	of	of	ADP
gujaf-73	183	5	accounting	accounting	NOUN
gujaf-73	183	6	and	and	CCONJ
gujaf-73	183	7	finance	finance	NOUN
gujaf-73	183	8	,	,	PUNCT
gujaf-73	183	9	vol	vol	NOUN
gujaf-73	183	10	.	.	PROPN
gujaf-73	183	11	2	2	NUM
gujaf-73	183	12	,	,	PUNCT
gujaf-73	183	13	issue	issue	NOUN
gujaf-73	183	14	3	3	NUM
gujaf-73	183	15	,	,	PUNCT
gujaf-73	183	16	april	april	PROPN
gujaf-73	183	17	,	,	PUNCT
gujaf-73	183	18	2021	2021	NUM
gujaf-73	183	19	17	17	NUM
gujaf-73	183	20	abiodun	abiodun	PROPN
gujaf-73	183	21	,	,	PUNCT
gujaf-73	183	22	b.	b.	PROPN
gujaf-73	183	23	y.	y.	PROPN
gujaf-73	183	24	(	(	PUNCT
gujaf-73	183	25	2012	2012	NUM
gujaf-73	183	26	)	)	PUNCT
gujaf-73	183	27	.	.	PUNCT
gujaf-73	184	1	significant	significant	ADJ
gujaf-73	184	2	of	of	ADP
gujaf-73	184	3	accounting	account	VERB
gujaf-73	184	4	information	information	NOUN
gujaf-73	184	5	on	on	ADP
gujaf-73	184	6	corporate	corporate	ADJ
gujaf-73	184	7	value	value	NOUN
gujaf-73	184	8	of	of	ADP
gujaf-73	184	9	firms	firm	NOUN
gujaf-73	184	10	in	in	ADP
gujaf-73	184	11	nigeria	nigeria	PROPN
gujaf-73	184	12	.	.	PUNCT
gujaf-73	185	1	research	research	NOUN
gujaf-73	185	2	journal	journal	PROPN
gujaf-73	185	3	in	in	ADP
gujaf-73	185	4	organization	organization	NOUN
gujaf-73	185	5	psychology	psychology	NOUN
gujaf-73	185	6	and	and	CCONJ
gujaf-73	185	7	education	education	NOUN
gujaf-73	185	8	studies	study	NOUN
gujaf-73	185	9	,	,	PUNCT
gujaf-73	185	10	1(2	1(2	NUM
gujaf-73	185	11	)	)	PUNCT
gujaf-73	185	12	,	,	PUNCT
gujaf-73	185	13	105	105	NUM
gujaf-73	185	14	-	-	SYM
gujaf-73	185	15	113	113	NUM
gujaf-73	185	16	.	.	PUNCT
gujaf-73	186	1	agrawal	agrawal	PROPN
gujaf-73	186	2	,	,	PUNCT
gujaf-73	186	3	a.	a.	PROPN
gujaf-73	186	4	,	,	PUNCT
gujaf-73	186	5	&	&	CCONJ
gujaf-73	186	6	knoeber	knoeber	PROPN
gujaf-73	186	7	,	,	PUNCT
gujaf-73	186	8	r.c	r.c	PROPN
gujaf-73	186	9	.	.	PROPN
gujaf-73	186	10	(	(	PUNCT
gujaf-73	186	11	1996	1996	NUM
gujaf-73	186	12	)	)	PUNCT
gujaf-73	186	13	.	.	PUNCT
gujaf-73	187	1	firm	firm	ADJ
gujaf-73	187	2	performance	performance	NOUN
gujaf-73	187	3	and	and	CCONJ
gujaf-73	187	4	mechanisms	mechanism	NOUN
gujaf-73	187	5	to	to	PART
gujaf-73	187	6	control	control	VERB
gujaf-73	187	7	agency	agency	NOUN
gujaf-73	187	8	problems	problem	NOUN
gujaf-73	187	9	between	between	ADP
gujaf-73	187	10	managers	manager	NOUN
gujaf-73	187	11	and	and	CCONJ
gujaf-73	187	12	shareholders	shareholder	NOUN
gujaf-73	187	13	.	.	PUNCT
gujaf-73	188	1	journal	journal	PROPN
gujaf-73	188	2	of	of	ADP
gujaf-73	188	3	financial	financial	ADJ
gujaf-73	188	4	and	and	CCONJ
gujaf-73	188	5	quantitative	quantitative	ADJ
gujaf-73	188	6	analysis	analysis	NOUN
gujaf-73	188	7	,	,	PUNCT
gujaf-73	188	8	31(3	31(3	NUM
gujaf-73	188	9	)	)	PUNCT
gujaf-73	188	10	,	,	PUNCT
gujaf-73	188	11	377	377	NUM
gujaf-73	188	12	-	-	SYM
gujaf-73	188	13	397	397	NUM
gujaf-73	188	14	.	.	PUNCT
gujaf-73	189	1	alfreda	alfreda	PROPN
gujaf-73	189	2	,	,	PUNCT
gujaf-73	189	3	s.	s.	PROPN
gujaf-73	189	4	,	,	PUNCT
gujaf-73	189	5	&	&	CCONJ
gujaf-73	189	6	sergej	sergej	NOUN
gujaf-73	189	7	,	,	PUNCT
gujaf-73	189	8	o.	o.	NOUN
gujaf-73	189	9	(	(	PUNCT
gujaf-73	189	10	2017	2017	NUM
gujaf-73	189	11	)	)	PUNCT
gujaf-73	189	12	.	.	PUNCT
gujaf-73	190	1	the	the	DET
gujaf-73	190	2	usefulness	usefulness	NOUN
gujaf-73	190	3	of	of	ADP
gujaf-73	190	4	fair	fair	ADJ
gujaf-73	190	5	value	value	NOUN
gujaf-73	190	6	estimates	estimate	NOUN
gujaf-73	190	7	for	for	ADP
gujaf-73	190	8	financial	financial	ADJ
gujaf-73	190	9	decision	decision	NOUN
gujaf-73	190	10	making	make	VERB
gujaf-73	190	11	a	a	DET
gujaf-73	190	12	literature	literature	NOUN
gujaf-73	190	13	review	review	NOUN
gujaf-73	190	14	.	.	PUNCT
gujaf-73	191	1	zeszytyteoretycznerachunkowościstowarzyszenieksięgowych	zeszytyteoretycznerachunkowościstowarzyszenieksięgowych	PROPN
gujaf-73	191	2	tom	tom	PROPN
gujaf-73	191	3	,	,	PUNCT
gujaf-73	191	4	93(149	93(149	PROPN
gujaf-73	191	5	)	)	PUNCT
gujaf-73	191	6	,	,	PUNCT
gujaf-73	191	7	163	163	NUM
gujaf-73	191	8	-	-	SYM
gujaf-73	191	9	173	173	NUM
gujaf-73	191	10	.	.	PUNCT
gujaf-73	192	1	appolos	appolos	PROPN
gujaf-73	192	2	,	,	PUNCT
gujaf-73	192	3	n.	n.	NOUN
gujaf-73	192	4	,	,	PUNCT
gujaf-73	192	5	grace	grace	NOUN
gujaf-73	192	6	,	,	PUNCT
gujaf-73	192	7	o.	o.	PROPN
gujaf-73	192	8	,	,	PUNCT
gujaf-73	192	9	&	&	CCONJ
gujaf-73	192	10	jerry	jerry	PROPN
gujaf-73	192	11	,	,	PUNCT
gujaf-73	192	12	k.	k.	PROPN
gujaf-73	192	13	(	(	PUNCT
gujaf-73	192	14	2016	2016	NUM
gujaf-73	192	15	)	)	PUNCT
gujaf-73	192	16	.	.	PUNCT
gujaf-73	193	1	value	value	NOUN
gujaf-73	193	2	relevance	relevance	NOUN
gujaf-73	193	3	of	of	ADP
gujaf-73	193	4	accounting	accounting	NOUN
gujaf-73	193	5	information	information	NOUN
gujaf-73	193	6	and	and	CCONJ
gujaf-73	193	7	firm	firm	ADJ
gujaf-73	193	8	value	value	NOUN
gujaf-73	193	9	:	:	PUNCT
gujaf-73	193	10	a	a	DET
gujaf-73	193	11	study	study	NOUN
gujaf-73	193	12	of	of	ADP
gujaf-73	193	13	consumer	consumer	NOUN
gujaf-73	193	14	goods	good	NOUN
gujaf-73	193	15	manufacturing	manufacturing	NOUN
gujaf-73	193	16	sector	sector	NOUN
gujaf-73	193	17	in	in	ADP
gujaf-73	193	18	nigeria	nigeria	PROPN
gujaf-73	193	19	.	.	PUNCT
gujaf-73	194	1	european	european	PROPN
gujaf-73	194	2	journal	journal	PROPN
gujaf-73	194	3	of	of	ADP
gujaf-73	194	4	business	business	NOUN
gujaf-73	194	5	and	and	CCONJ
gujaf-73	194	6	management	management	NOUN
gujaf-73	194	7	,	,	PUNCT
gujaf-73	194	8	8(24	8(24	NUM
gujaf-73	194	9	)	)	PUNCT
gujaf-73	194	10	.	.	PUNCT
gujaf-73	195	1	ball	ball	PROPN
gujaf-73	195	2	,	,	PUNCT
gujaf-73	195	3	r.	r.	PROPN
gujaf-73	195	4	(	(	PUNCT
gujaf-73	195	5	2006	2006	NUM
gujaf-73	195	6	)	)	PUNCT
gujaf-73	195	7	international	international	ADJ
gujaf-73	195	8	financial	financial	ADJ
gujaf-73	195	9	reporting	reporting	NOUN
gujaf-73	195	10	standards	standard	NOUN
gujaf-73	195	11	(	(	PUNCT
gujaf-73	195	12	ifrs	ifrs	PROPN
gujaf-73	195	13	):	):	PUNCT
gujaf-73	195	14	pros	pro	NOUN
gujaf-73	195	15	and	and	CCONJ
gujaf-73	195	16	cons	con	NOUN
gujaf-73	195	17	for	for	ADP
gujaf-73	195	18	investors	investor	NOUN
gujaf-73	195	19	.	.	PUNCT
gujaf-73	196	1	accounting	accounting	NOUN
gujaf-73	196	2	and	and	CCONJ
gujaf-73	196	3	business	business	NOUN
gujaf-73	196	4	research	research	NOUN
gujaf-73	196	5	37	37	NUM
gujaf-73	196	6	-	-	SYM
gujaf-73	196	7	41	41	NUM
gujaf-73	196	8	.	.	PUNCT
gujaf-73	197	1	barron	barron	PROPN
gujaf-73	197	2	,	,	PUNCT
gujaf-73	197	3	e.	e.	PROPN
gujaf-73	197	4	,	,	PUNCT
gujaf-73	197	5	chung	chung	PROPN
gujaf-73	197	6	,	,	PUNCT
gujaf-73	197	7	g.	g.	PROPN
gujaf-73	197	8	,	,	PUNCT
gujaf-73	197	9	and	and	CCONJ
gujaf-73	197	10	yong	yong	PROPN
gujaf-73	197	11	,	,	PUNCT
gujaf-73	197	12	o.	o.	PROPN
gujaf-73	197	13	(	(	PUNCT
gujaf-73	197	14	2016	2016	NUM
gujaf-73	197	15	)	)	PUNCT
gujaf-73	197	16	.	.	PUNCT
gujaf-73	198	1	the	the	DET
gujaf-73	198	2	effect	effect	NOUN
gujaf-73	198	3	of	of	ADP
gujaf-73	198	4	statement	statement	NOUN
gujaf-73	198	5	of	of	ADP
gujaf-73	198	6	financial	financial	ADJ
gujaf-73	198	7	accounting	accounting	NOUN
gujaf-73	198	8	standards	standard	NOUN
gujaf-73	198	9	no	no	INTJ
gujaf-73	198	10	.	.	NOUN
gujaf-73	199	1	157	157	NUM
gujaf-73	199	2	fair	fair	ADJ
gujaf-73	199	3	value	value	NOUN
gujaf-73	199	4	measurements	measurement	NOUN
gujaf-73	199	5	on	on	ADP
gujaf-73	199	6	analysts	analyst	NOUN
gujaf-73	199	7	’	’	PART
gujaf-73	199	8	information	information	NOUN
gujaf-73	199	9	environment	environment	NOUN
gujaf-73	199	10	.	.	PUNCT
gujaf-73	200	1	journal	journal	PROPN
gujaf-73	200	2	of	of	ADP
gujaf-73	200	3	accounting	accounting	NOUN
gujaf-73	200	4	and	and	CCONJ
gujaf-73	200	5	public	public	ADJ
gujaf-73	200	6	policy	policy	NOUN
gujaf-73	200	7	,	,	PUNCT
gujaf-73	200	8	35(4	35(4	NUM
gujaf-73	200	9	)	)	PUNCT
gujaf-73	200	10	,	,	PUNCT
gujaf-73	200	11	395–416	395–416	NUM
gujaf-73	200	12	.	.	PUNCT
gujaf-73	201	1	barth	barth	PROPN
gujaf-73	201	2	,	,	PUNCT
gujaf-73	201	3	m.e	m.e	PROPN
gujaf-73	201	4	.	.	PROPN
gujaf-73	201	5	,	,	PUNCT
gujaf-73	201	6	beaver	beaver	PROPN
gujaf-73	201	7	,	,	PUNCT
gujaf-73	201	8	w.h	w.h	PROPN
gujaf-73	201	9	.	.	PROPN
gujaf-73	201	10	and	and	CCONJ
gujaf-73	201	11	landsman	landsman	NOUN
gujaf-73	201	12	,	,	PUNCT
gujaf-73	201	13	w.r	w.r	PROPN
gujaf-73	201	14	.	.	PUNCT
gujaf-73	201	15	(	(	PUNCT
gujaf-73	201	16	2001	2001	NUM
gujaf-73	201	17	)	)	PUNCT
gujaf-73	201	18	.	.	PUNCT
gujaf-73	202	1	the	the	DET
gujaf-73	202	2	relevance	relevance	NOUN
gujaf-73	202	3	of	of	ADP
gujaf-73	202	4	the	the	DET
gujaf-73	202	5	value	value	NOUN
gujaf-73	202	6	relevance	relevance	NOUN
gujaf-73	202	7	literature	literature	NOUN
gujaf-73	202	8	for	for	ADP
gujaf-73	202	9	financial	financial	ADJ
gujaf-73	202	10	accounting	accounting	NOUN
gujaf-73	202	11	standard	standard	PROPN
gujaf-73	202	12	setting	setting	NOUN
gujaf-73	202	13	:	:	PUNCT
gujaf-73	202	14	another	another	DET
gujaf-73	202	15	view	view	NOUN
gujaf-73	202	16	.	.	PUNCT
gujaf-73	203	1	journal	journal	NOUN
gujaf-73	203	2	of	of	ADP
gujaf-73	203	3	accounting	accounting	NOUN
gujaf-73	203	4	and	and	CCONJ
gujaf-73	203	5	economics	economic	NOUN
gujaf-73	203	6	,	,	PUNCT
gujaf-73	203	7	31(1	31(1	NUM
gujaf-73	203	8	-	-	SYM
gujaf-73	203	9	3	3	NUM
gujaf-73	203	10	)	)	PUNCT
gujaf-73	203	11	,	,	PUNCT
gujaf-73	203	12	77	77	NUM
gujaf-73	203	13	-	-	SYM
gujaf-73	203	14	104	104	NUM
gujaf-73	203	15	.	.	PUNCT
gujaf-73	204	1	chebaane	chebaane	PROPN
gujaf-73	204	2	,	,	PUNCT
gujaf-73	204	3	s.	s.	PROPN
gujaf-73	204	4	,	,	PUNCT
gujaf-73	204	5	&	&	CCONJ
gujaf-73	204	6	othman	othman	PROPN
gujaf-73	204	7	,	,	PUNCT
gujaf-73	204	8	h.b	h.b	PROPN
gujaf-73	204	9	.	.	PROPN
gujaf-73	204	10	(	(	PUNCT
gujaf-73	204	11	2014	2014	NUM
gujaf-73	204	12	)	)	PUNCT
gujaf-73	204	13	.	.	PUNCT
gujaf-73	205	1	the	the	DET
gujaf-73	205	2	impact	impact	NOUN
gujaf-73	205	3	of	of	ADP
gujaf-73	205	4	ifrs	ifrs	ADJ
gujaf-73	205	5	adoption	adoption	NOUN
gujaf-73	205	6	on	on	ADP
gujaf-73	205	7	value	value	NOUN
gujaf-73	205	8	relevance	relevance	NOUN
gujaf-73	205	9	of	of	ADP
gujaf-73	205	10	earnings	earning	NOUN
gujaf-73	205	11	and	and	CCONJ
gujaf-73	205	12	book	book	NOUN
gujaf-73	205	13	value	value	NOUN
gujaf-73	205	14	of	of	ADP
gujaf-73	205	15	equity	equity	NOUN
gujaf-73	205	16	:	:	PUNCT
gujaf-73	205	17	the	the	DET
gujaf-73	205	18	case	case	NOUN
gujaf-73	205	19	of	of	ADP
gujaf-73	205	20	emerging	emerge	VERB
gujaf-73	205	21	markets	market	NOUN
gujaf-73	205	22	in	in	ADP
gujaf-73	205	23	african	african	ADJ
gujaf-73	205	24	and	and	CCONJ
gujaf-73	205	25	asian	asian	ADJ
gujaf-73	205	26	regions	region	NOUN
gujaf-73	205	27	.	.	PUNCT
gujaf-73	206	1	procedia	procedia	ADJ
gujaf-73	206	2	social	social	ADJ
gujaf-73	206	3	and	and	CCONJ
gujaf-73	206	4	behavioral	behavioral	ADJ
gujaf-73	206	5	sciences	science	NOUN
gujaf-73	206	6	,	,	PUNCT
gujaf-73	206	7	145	145	NUM
gujaf-73	206	8	,	,	PUNCT
gujaf-73	206	9	70	70	NUM
gujaf-73	206	10	–	–	SYM
gujaf-73	206	11	80	80	NUM
gujaf-73	206	12	.	.	PUNCT
gujaf-73	207	1	fadia	fadia	PROPN
gujaf-73	207	2	,	,	PUNCT
gujaf-73	207	3	b.a	b.a	PROPN
gujaf-73	207	4	.	.	PROPN
gujaf-73	207	5	,	,	PUNCT
gujaf-73	207	6	&	&	CCONJ
gujaf-73	207	7	mohammad	mohammad	PROPN
gujaf-73	207	8	,	,	PUNCT
gujaf-73	207	9	s.a	s.a	PROPN
gujaf-73	207	10	.	.	PROPN
gujaf-73	207	11	(	(	PUNCT
gujaf-73	207	12	2015	2015	NUM
gujaf-73	207	13	)	)	PUNCT
gujaf-73	207	14	.	.	PUNCT
gujaf-73	208	1	the	the	DET
gujaf-73	208	2	effect	effect	NOUN
gujaf-73	208	3	of	of	ADP
gujaf-73	208	4	fair	fair	ADJ
gujaf-73	208	5	value	value	NOUN
gujaf-73	208	6	accounting	account	VERB
gujaf-73	208	7	on	on	ADP
gujaf-73	208	8	jordanian	jordanian	ADJ
gujaf-73	208	9	investment	investment	NOUN
gujaf-73	208	10	properties	property	NOUN
gujaf-73	208	11	an	an	DET
gujaf-73	208	12	empirical	empirical	ADJ
gujaf-73	208	13	study	study	NOUN
gujaf-73	208	14	on	on	ADP
gujaf-73	208	15	jordanian	jordanian	ADJ
gujaf-73	208	16	listed	list	VERB
gujaf-73	208	17	real	real	ADJ
gujaf-73	208	18	estate	estate	NOUN
gujaf-73	208	19	companies	company	NOUN
gujaf-73	208	20	.	.	PUNCT
gujaf-73	209	1	international	international	ADJ
gujaf-73	209	2	journal	journal	PROPN
gujaf-73	209	3	of	of	ADP
gujaf-73	209	4	financial	financial	ADJ
gujaf-73	209	5	research	research	NOUN
gujaf-73	209	6	,	,	PUNCT
gujaf-73	209	7	6(4	6(4	NUM
gujaf-73	209	8	)	)	PUNCT
gujaf-73	209	9	,	,	PUNCT
gujaf-73	209	10	99	99	NUM
gujaf-73	209	11	-	-	SYM
gujaf-73	209	12	113	113	NUM
gujaf-73	209	13	.	.	PUNCT
gujaf-73	210	1	francis	francis	PROPN
gujaf-73	210	2	,	,	PUNCT
gujaf-73	210	3	j.	j.	PROPN
gujaf-73	210	4	,	,	PUNCT
gujaf-73	210	5	&	&	CCONJ
gujaf-73	210	6	schipper	schipper	PROPN
gujaf-73	210	7	,	,	PUNCT
gujaf-73	210	8	k.	k.	PROPN
gujaf-73	210	9	(	(	PUNCT
gujaf-73	210	10	1999	1999	NUM
gujaf-73	210	11	)	)	PUNCT
gujaf-73	210	12	.	.	PUNCT
gujaf-73	211	1	have	have	AUX
gujaf-73	211	2	financial	financial	ADJ
gujaf-73	211	3	statements	statement	NOUN
gujaf-73	211	4	lost	lose	VERB
gujaf-73	211	5	their	their	PRON
gujaf-73	211	6	relevance	relevance	NOUN
gujaf-73	211	7	?	?	PUNCT
gujaf-73	212	1	journal	journal	NOUN
gujaf-73	212	2	of	of	ADP
gujaf-73	212	3	accounting	accounting	NOUN
gujaf-73	212	4	research	research	NOUN
gujaf-73	212	5	,	,	PUNCT
gujaf-73	212	6	37(2	37(2	PROPN
gujaf-73	212	7	)	)	PUNCT
gujaf-73	212	8	,	,	PUNCT
gujaf-73	212	9	319	319	NUM
gujaf-73	212	10	-	-	SYM
gujaf-73	212	11	352	352	NUM
gujaf-73	212	12	.	.	PUNCT
gujaf-73	213	1	ghassan	ghassan	PROPN
gujaf-73	213	2	,	,	PUNCT
gujaf-73	213	3	d.	d.	PROPN
gujaf-73	213	4	,	,	PUNCT
gujaf-73	213	5	&	&	CCONJ
gujaf-73	213	6	tala	tala	PROPN
gujaf-73	213	7	,	,	PUNCT
gujaf-73	213	8	j.	j.	PROPN
gujaf-73	213	9	(	(	PUNCT
gujaf-73	213	10	2018	2018	NUM
gujaf-73	213	11	)	)	PUNCT
gujaf-73	213	12	.	.	PUNCT
gujaf-73	214	1	value	value	NOUN
gujaf-73	214	2	relevance	relevance	NOUN
gujaf-73	214	3	of	of	ADP
gujaf-73	214	4	ifrs13	ifrs13	PROPN
gujaf-73	214	5	fair	fair	PROPN
gujaf-73	214	6	value	value	NOUN
gujaf-73	214	7	hierarchy	hierarchy	NOUN
gujaf-73	214	8	information	information	NOUN
gujaf-73	214	9	in	in	ADP
gujaf-73	214	10	palestinian	palestinian	ADJ
gujaf-73	214	11	financial	financial	ADJ
gujaf-73	214	12	institutions	institution	NOUN
gujaf-73	214	13	.	.	PUNCT
gujaf-73	215	1	international	international	ADJ
gujaf-73	215	2	journal	journal	PROPN
gujaf-73	215	3	of	of	ADP
gujaf-73	215	4	economics	economic	NOUN
gujaf-73	215	5	,	,	PUNCT
gujaf-73	215	6	commerce	commerce	NOUN
gujaf-73	215	7	and	and	CCONJ
gujaf-73	215	8	management	management	NOUN
gujaf-73	215	9	,	,	PUNCT
gujaf-73	215	10	6(5	6(5	NUM
gujaf-73	215	11	)	)	PUNCT
gujaf-73	215	12	,	,	PUNCT
gujaf-73	215	13	54	54	NUM
gujaf-73	215	14	-	-	SYM
gujaf-73	215	15	66	66	NUM
gujaf-73	215	16	.	.	PUNCT
gujaf-73	216	1	https://econpapers.repec.org/article/cupjfinqa/	https://econpapers.repec.org/article/cupjfinqa/	PROPN
gujaf-73	216	2	https://econpapers.repec.org/article/eeejaecon/	https://econpapers.repec.org/article/eeejaecon/	PROPN
gujaf-73	216	3	gusau	gusau	PROPN
gujaf-73	216	4	journal	journal	NOUN
gujaf-73	216	5	of	of	ADP
gujaf-73	216	6	accounting	accounting	NOUN
gujaf-73	216	7	and	and	CCONJ
gujaf-73	216	8	finance	finance	NOUN
gujaf-73	216	9	,	,	PUNCT
gujaf-73	216	10	vol	vol	NOUN
gujaf-73	216	11	.	.	PROPN
gujaf-73	216	12	2	2	NUM
gujaf-73	216	13	,	,	PUNCT
gujaf-73	216	14	issue	issue	NOUN
gujaf-73	216	15	3	3	NUM
gujaf-73	216	16	,	,	PUNCT
gujaf-73	216	17	april	april	PROPN
gujaf-73	216	18	,	,	PUNCT
gujaf-73	216	19	2021	2021	NUM
gujaf-73	216	20	18	18	NUM
gujaf-73	216	21	haiping	haiping	NOUN
gujaf-73	216	22	,	,	PUNCT
gujaf-73	216	23	w.	w.	PROPN
gujaf-73	216	24	,	,	PUNCT
gujaf-73	216	25	&	&	CCONJ
gujaf-73	216	26	eliana	eliana	PROPN
gujaf-73	216	27	,	,	PUNCT
gujaf-73	216	28	m.w	m.w	PROPN
gujaf-73	216	29	.	.	PROPN
gujaf-73	216	30	(	(	PUNCT
gujaf-73	216	31	2018	2018	NUM
gujaf-73	216	32	)	)	PUNCT
gujaf-73	216	33	.	.	PUNCT
gujaf-73	217	1	the	the	DET
gujaf-73	217	2	compensation	compensation	NOUN
gujaf-73	217	3	of	of	ADP
gujaf-73	217	4	ceos	ceos	NOUN
gujaf-73	217	5	and	and	CCONJ
gujaf-73	217	6	the	the	DET
gujaf-73	217	7	relevance	relevance	NOUN
gujaf-73	217	8	of	of	ADP
gujaf-73	217	9	fair	fair	ADJ
gujaf-73	217	10	value	value	NOUN
gujaf-73	217	11	accounting	accounting	NOUN
gujaf-73	217	12	,	,	PUNCT
gujaf-73	217	13	contaduría	contaduría	VERB
gujaf-73	217	14	y	y	PROPN
gujaf-73	217	15	administración	administración	PROPN
gujaf-73	217	16	,	,	PUNCT
gujaf-73	217	17	accounting	accounting	NOUN
gujaf-73	217	18	and	and	CCONJ
gujaf-73	217	19	management	management	NOUN
gujaf-73	217	20	,	,	PUNCT
gujaf-73	217	21	63(2	63(2	NUM
gujaf-73	217	22	)	)	PUNCT
gujaf-73	217	23	,	,	PUNCT
gujaf-73	217	24	29	29	NUM
gujaf-73	217	25	-	-	SYM
gujaf-73	217	26	30	30	NUM
gujaf-73	217	27	hoogendoorn	hoogendoorn	ADJ
gujaf-73	217	28	,	,	PUNCT
gujaf-73	217	29	m.	m.	NOUN
gujaf-73	217	30	(	(	PUNCT
gujaf-73	217	31	2006	2006	NUM
gujaf-73	217	32	)	)	PUNCT
gujaf-73	217	33	.	.	PUNCT
gujaf-73	218	1	international	international	ADJ
gujaf-73	218	2	accounting	accounting	NOUN
gujaf-73	218	3	regulation	regulation	PROPN
gujaf-73	218	4	and	and	CCONJ
gujaf-73	218	5	ifrs	ifrs	NOUN
gujaf-73	218	6	implementation	implementation	NOUN
gujaf-73	218	7	in	in	ADP
gujaf-73	218	8	europe	europe	PROPN
gujaf-73	218	9	and	and	CCONJ
gujaf-73	218	10	beyond	beyond	ADP
gujaf-73	218	11	experiences	experience	NOUN
gujaf-73	218	12	with	with	ADP
gujaf-73	218	13	firsttime	firsttime	NOUN
gujaf-73	218	14	adoption	adoption	NOUN
gujaf-73	218	15	in	in	ADP
gujaf-73	218	16	europe	europe	PROPN
gujaf-73	218	17	,	,	PUNCT
gujaf-73	218	18	accounting	account	VERB
gujaf-73	218	19	in	in	ADP
gujaf-73	218	20	europe	europe	PROPN
gujaf-73	218	21	.	.	PUNCT
gujaf-73	219	1	ismail	ismail	PROPN
gujaf-73	219	2	,	,	PUNCT
gujaf-73	219	3	w.	w.	PROPN
gujaf-73	219	4	,	,	PUNCT
gujaf-73	219	5	kamarudin	kamarudin	PROPN
gujaf-73	219	6	,	,	PUNCT
gujaf-73	219	7	a.	a.	NOUN
gujaf-73	219	8	,	,	PUNCT
gujaf-73	219	9	zijl	zijl	PROPN
gujaf-73	219	10	,	,	PUNCT
gujaf-73	219	11	v.	v.	ADV
gujaf-73	219	12	,	,	PUNCT
gujaf-73	219	13	&	&	CCONJ
gujaf-73	219	14	dunstan	dunstan	PROPN
gujaf-73	219	15	,	,	PUNCT
gujaf-73	219	16	k.	k.	PROPN
gujaf-73	219	17	(	(	PUNCT
gujaf-73	219	18	2013).earnings	2013).earnings	NUM
gujaf-73	219	19	quality	quality	NOUN
gujaf-73	219	20	and	and	CCONJ
gujaf-73	219	21	the	the	DET
gujaf-73	219	22	adoption	adoption	NOUN
gujaf-73	219	23	of	of	ADP
gujaf-73	219	24	ifrs	ifrs	NOUN
gujaf-73	219	25	-	-	PUNCT
gujaf-73	219	26	based	base	VERB
gujaf-73	219	27	accounting	accounting	NOUN
gujaf-73	219	28	standards	standard	NOUN
gujaf-73	219	29	:	:	PUNCT
gujaf-73	219	30	evidence	evidence	NOUN
gujaf-73	219	31	from	from	ADP
gujaf-73	219	32	an	an	DET
gujaf-73	219	33	emerging	emerge	VERB
gujaf-73	219	34	market	market	NOUN
gujaf-73	219	35	.	.	PUNCT
gujaf-73	220	1	asian	asian	PROPN
gujaf-73	220	2	reviewof	reviewof	PROPN
gujaf-73	220	3	accounting	account	VERB
gujaf-73	220	4	,	,	PUNCT
gujaf-73	220	5	21(1	21(1	NUM
gujaf-73	220	6	)	)	PUNCT
gujaf-73	220	7	,	,	PUNCT
gujaf-73	220	8	53–73	53–73	NUM
gujaf-73	220	9	.	.	PUNCT
gujaf-73	221	1	jarva	jarva	PROPN
gujaf-73	221	2	,	,	PUNCT
gujaf-73	221	3	h.	h.	PROPN
gujaf-73	221	4	,	,	PUNCT
gujaf-73	221	5	&	&	CCONJ
gujaf-73	221	6	lantto	lantto	PROPN
gujaf-73	221	7	,	,	PUNCT
gujaf-73	221	8	a.	a.	NOUN
gujaf-73	221	9	m.	m.	NOUN
gujaf-73	221	10	(	(	PUNCT
gujaf-73	221	11	2012).information	2012).information	NUM
gujaf-73	221	12	content	content	NOUN
gujaf-73	221	13	of	of	ADP
gujaf-73	221	14	ifrs	ifrs	PROPN
gujaf-73	221	15	versus	versus	ADP
gujaf-73	221	16	domestic	domestic	ADJ
gujaf-73	221	17	accounting	accounting	NOUN
gujaf-73	221	18	standards	standard	NOUN
gujaf-73	221	19	:	:	PUNCT
gujaf-73	221	20	evidence	evidence	NOUN
gujaf-73	221	21	from	from	ADP
gujaf-73	221	22	finland.the	finland.the	DET
gujaf-73	221	23	finnish	finnish	ADJ
gujaf-73	221	24	journal	journal	NOUN
gujaf-73	221	25	of	of	ADP
gujaf-73	221	26	business	business	NOUN
gujaf-73	221	27	economics	economic	NOUN
gujaf-73	221	28	,	,	PUNCT
gujaf-73	221	29	2(2	2(2	NUM
gujaf-73	221	30	)	)	PUNCT
gujaf-73	221	31	,	,	PUNCT
gujaf-73	221	32	141–177	141–177	NUM
gujaf-73	221	33	.	.	PUNCT
gujaf-73	222	1	jensen	jensen	PROPN
gujaf-73	222	2	,	,	PUNCT
gujaf-73	222	3	m.c	m.c	PROPN
gujaf-73	222	4	.	.	PROPN
gujaf-73	222	5	,	,	PUNCT
gujaf-73	222	6	&	&	CCONJ
gujaf-73	222	7	meckling	meckling	PROPN
gujaf-73	222	8	,	,	PUNCT
gujaf-73	222	9	h.w	h.w	PROPN
gujaf-73	222	10	.	.	PUNCT
gujaf-73	222	11	(	(	PUNCT
gujaf-73	222	12	1976	1976	NUM
gujaf-73	222	13	)	)	PUNCT
gujaf-73	222	14	.	.	PUNCT
gujaf-73	223	1	theory	theory	NOUN
gujaf-73	223	2	of	of	ADP
gujaf-73	223	3	the	the	DET
gujaf-73	223	4	firm	firm	NOUN
gujaf-73	223	5	:	:	PUNCT
gujaf-73	223	6	managerial	managerial	ADJ
gujaf-73	223	7	behavior	behavior	NOUN
gujaf-73	223	8	,	,	PUNCT
gujaf-73	223	9	agency	agency	NOUN
gujaf-73	223	10	costs	cost	NOUN
gujaf-73	223	11	and	and	CCONJ
gujaf-73	223	12	ownership	ownership	NOUN
gujaf-73	223	13	structure	structure	NOUN
gujaf-73	223	14	.	.	PUNCT
gujaf-73	224	1	journal	journal	NOUN
gujaf-73	224	2	of	of	ADP
gujaf-73	224	3	financial	financial	ADJ
gujaf-73	224	4	economics	economic	NOUN
gujaf-73	224	5	3	3	NUM
gujaf-73	224	6	,	,	PUNCT
gujaf-73	224	7	305	305	NUM
gujaf-73	224	8	-	-	SYM
gujaf-73	224	9	360	360	NUM
gujaf-73	224	10	.	.	PUNCT
gujaf-73	225	1	khan	khan	PROPN
gujaf-73	225	2	,	,	PUNCT
gujaf-73	225	3	u.	u.	PROPN
gujaf-73	225	4	(	(	PUNCT
gujaf-73	225	5	2010	2010	NUM
gujaf-73	225	6	)	)	PUNCT
gujaf-73	225	7	.	.	PUNCT
gujaf-73	226	1	does	do	VERB
gujaf-73	226	2	fair	fair	ADJ
gujaf-73	226	3	value	value	NOUN
gujaf-73	226	4	accounting	accounting	NOUN
gujaf-73	226	5	contribute	contribute	NOUN
gujaf-73	226	6	to	to	ADP
gujaf-73	226	7	systemic	systemic	ADJ
gujaf-73	226	8	risk	risk	NOUN
gujaf-73	226	9	in	in	ADP
gujaf-73	226	10	the	the	DET
gujaf-73	226	11	banking	banking	NOUN
gujaf-73	226	12	industry	industry	NOUN
gujaf-73	226	13	?	?	PUNCT
gujaf-73	227	1	:	:	PUNCT
gujaf-73	227	2	https://ssrn.com/abstract=1327596	https://ssrn.com/abstract=1327596	X
gujaf-73	227	3	.	.	PROPN
gujaf-73	227	4	or	or	CCONJ
gujaf-73	227	5	http://dx.doi.org/10.2139/ssrn.13275	http://dx.doi.org/10.2139/ssrn.13275	PROPN
gujaf-73	227	6	96	96	NUM
gujaf-73	227	7	kimouche	kimouche	PROPN
gujaf-73	227	8	,	,	PUNCT
gujaf-73	227	9	b.	b.	PROPN
gujaf-73	227	10	(	(	PUNCT
gujaf-73	227	11	2016	2016	NUM
gujaf-73	227	12	)	)	PUNCT
gujaf-73	227	13	.	.	PUNCT
gujaf-73	228	1	value	value	NOUN
gujaf-73	228	2	relevance	relevance	NOUN
gujaf-73	228	3	of	of	ADP
gujaf-73	228	4	intangible	intangible	ADJ
gujaf-73	228	5	assets	asset	NOUN
gujaf-73	228	6	:	:	PUNCT
gujaf-73	228	7	an	an	DET
gujaf-73	228	8	exploratory	exploratory	ADJ
gujaf-73	228	9	study	study	NOUN
gujaf-73	228	10	of	of	ADP
gujaf-73	228	11	algerian	algerian	ADJ
gujaf-73	228	12	listed	list	VERB
gujaf-73	228	13	companies	company	NOUN
gujaf-73	228	14	.	.	PUNCT
gujaf-73	229	1	international	international	ADJ
gujaf-73	229	2	scientific	scientific	ADJ
gujaf-73	229	3	researches	research	NOUN
gujaf-73	229	4	journal	journal	NOUN
gujaf-73	229	5	.	.	PUNCT
gujaf-73	230	1	72(3	72(3	NUM
gujaf-73	230	2	)	)	PUNCT
gujaf-73	230	3	.	.	PUNCT
gujaf-73	231	1	lee	lee	PROPN
gujaf-73	231	2	,	,	PUNCT
gujaf-73	231	3	c.	c.	PROPN
gujaf-73	231	4	,	,	PUNCT
gujaf-73	231	5	&	&	CCONJ
gujaf-73	231	6	park	park	PROPN
gujaf-73	231	7	,	,	PUNCT
gujaf-73	231	8	s.	s.	PROPN
gujaf-73	231	9	(	(	PUNCT
gujaf-73	231	10	2013	2013	NUM
gujaf-73	231	11	)	)	PUNCT
gujaf-73	231	12	.	.	PUNCT
gujaf-73	232	1	subjectivity	subjectivity	NOUN
gujaf-73	232	2	in	in	ADP
gujaf-73	232	3	fair	fair	ADJ
gujaf-73	232	4	-	-	PUNCT
gujaf-73	232	5	value	value	NOUN
gujaf-73	232	6	estimates	estimate	NOUN
gujaf-73	232	7	,	,	PUNCT
gujaf-73	232	8	audit	audit	NOUN
gujaf-73	232	9	quality	quality	NOUN
gujaf-73	232	10	,	,	PUNCT
gujaf-73	232	11	and	and	CCONJ
gujaf-73	232	12	informativeness	informativeness	NOUN
gujaf-73	232	13	of	of	ADP
gujaf-73	232	14	other	other	ADJ
gujaf-73	232	15	comprehensive	comprehensive	ADJ
gujaf-73	232	16	income	income	NOUN
gujaf-73	232	17	.	.	PUNCT
gujaf-73	233	1	advances	advance	NOUN
gujaf-73	233	2	in	in	ADP
gujaf-73	233	3	accounting	accounting	NOUN
gujaf-73	233	4	,	,	PUNCT
gujaf-73	233	5	elsevier	elsevier	NOUN
gujaf-73	233	6	,	,	PUNCT
gujaf-73	233	7	29(2	29(2	NUM
gujaf-73	233	8	)	)	PUNCT
gujaf-73	233	9	,	,	PUNCT
gujaf-73	233	10	218	218	NUM
gujaf-73	233	11	-	-	SYM
gujaf-73	233	12	231	231	NUM
gujaf-73	233	13	.	.	PUNCT
gujaf-73	234	1	mary	mary	PROPN
gujaf-73	234	2	,	,	PUNCT
gujaf-73	234	3	j.b	j.b	PROPN
gujaf-73	234	4	.	.	PROPN
gujaf-73	234	5	,	,	PUNCT
gujaf-73	234	6	taylor	taylor	PROPN
gujaf-73	234	7	,	,	PUNCT
gujaf-73	234	8	t.j	t.j	PROPN
gujaf-73	234	9	.	.	PROPN
gujaf-73	234	10	,	,	PUNCT
gujaf-73	234	11	&	&	CCONJ
gujaf-73	234	12	kevin	kevin	PROPN
gujaf-73	234	13	,	,	PUNCT
gujaf-73	234	14	d.m	d.m	PROPN
gujaf-73	234	15	.	.	PUNCT
gujaf-73	234	16	(	(	PUNCT
gujaf-73	234	17	2015	2015	NUM
gujaf-73	234	18	)	)	PUNCT
gujaf-73	234	19	.	.	PUNCT
gujaf-73	235	1	market	market	NOUN
gujaf-73	235	2	pricing	pricing	NOUN
gujaf-73	235	3	of	of	ADP
gujaf-73	235	4	fair	fair	ADJ
gujaf-73	235	5	value	value	NOUN
gujaf-73	235	6	measurements	measurement	NOUN
gujaf-73	235	7	for	for	ADP
gujaf-73	235	8	non	non	ADJ
gujaf-73	235	9	-	-	ADJ
gujaf-73	235	10	financial	financial	ADJ
gujaf-73	235	11	firms	firm	NOUN
gujaf-73	235	12	.	.	PUNCT
gujaf-73	236	1	journal	journal	NOUN
gujaf-73	236	2	of	of	ADP
gujaf-73	236	3	finance	finance	NOUN
gujaf-73	236	4	and	and	CCONJ
gujaf-73	236	5	accountancy	accountancy	NOUN
gujaf-73	236	6	,	,	PUNCT
gujaf-73	236	7	6	6	NUM
gujaf-73	236	8	,	,	PUNCT
gujaf-73	236	9	1	1	NUM
gujaf-73	236	10	-	-	SYM
gujaf-73	236	11	18	18	NUM
gujaf-73	236	12	.	.	PUNCT
gujaf-73	237	1	nirmala	nirmala	PROPN
gujaf-73	237	2	,	,	PUNCT
gujaf-73	237	3	n.	n.	PROPN
gujaf-73	237	4	,	,	PUNCT
gujaf-73	237	5	&	&	CCONJ
gujaf-73	237	6	florence	florence	PROPN
gujaf-73	237	7	,	,	PUNCT
gujaf-73	237	8	j.	j.	PROPN
gujaf-73	237	9	(	(	PUNCT
gujaf-73	237	10	2011	2011	NUM
gujaf-73	237	11	)	)	PUNCT
gujaf-73	237	12	.	.	PUNCT
gujaf-73	238	1	value	value	NOUN
gujaf-73	238	2	relevance	relevance	NOUN
gujaf-73	238	3	of	of	ADP
gujaf-73	238	4	accounting	accounting	NOUN
gujaf-73	238	5	nformation	nformation	NOUN
gujaf-73	238	6	.	.	PUNCT
gujaf-73	239	1	journal	journal	PROPN
gujaf-73	239	2	of	of	ADP
gujaf-73	239	3	finance	finance	NOUN
gujaf-73	239	4	,	,	PUNCT
gujaf-73	239	5	accounting	accounting	NOUN
gujaf-73	239	6	and	and	CCONJ
gujaf-73	239	7	management	management	NOUN
gujaf-73	239	8	,	,	PUNCT
gujaf-73	239	9	2(1	2(1	NUM
gujaf-73	239	10	)	)	PUNCT
gujaf-73	239	11	,	,	PUNCT
gujaf-73	239	12	16	16	NUM
gujaf-73	239	13	-	-	SYM
gujaf-73	239	14	26	26	NUM
gujaf-73	239	15	.	.	PUNCT
gujaf-73	240	1	ohlson	ohlson	PROPN
gujaf-73	240	2	,	,	PUNCT
gujaf-73	240	3	j.	j.	PROPN
gujaf-73	240	4	(	(	PUNCT
gujaf-73	240	5	1995	1995	NUM
gujaf-73	240	6	)	)	PUNCT
gujaf-73	240	7	.	.	PUNCT
gujaf-73	241	1	earnings	earning	NOUN
gujaf-73	241	2	,	,	PUNCT
gujaf-73	241	3	book	book	NOUN
gujaf-73	241	4	values	value	NOUN
gujaf-73	241	5	,	,	PUNCT
gujaf-73	241	6	and	and	CCONJ
gujaf-73	241	7	dividends	dividend	NOUN
gujaf-73	241	8	in	in	ADP
gujaf-73	241	9	equity	equity	NOUN
gujaf-73	241	10	valuation	valuation	NOUN
gujaf-73	241	11	.	.	PUNCT
gujaf-73	242	1	contemporary	contemporary	ADJ
gujaf-73	242	2	accounting	accounting	PROPN
gujaf-73	242	3	reseach	reseach	PROPN
gujaf-73	242	4	,	,	PUNCT
gujaf-73	242	5	11(2	11(2	NUM
gujaf-73	242	6	)	)	PUNCT
gujaf-73	242	7	,	,	PUNCT
gujaf-73	242	8	661	661	NUM
gujaf-73	242	9	-	-	SYM
gujaf-73	242	10	687	687	NUM
gujaf-73	242	11	.	.	PUNCT
gujaf-73	243	1	oyerinde	oyerinde	PROPN
gujaf-73	243	2	,	,	PUNCT
gujaf-73	243	3	d.	d.	PROPN
gujaf-73	243	4	t.	t.	PROPN
gujaf-73	243	5	(	(	PUNCT
gujaf-73	243	6	2011	2011	NUM
gujaf-73	243	7	)	)	PUNCT
gujaf-73	243	8	,	,	PUNCT
gujaf-73	243	9	value	value	NOUN
gujaf-73	243	10	relevance	relevance	NOUN
gujaf-73	243	11	of	of	ADP
gujaf-73	243	12	accounting	account	VERB
gujaf-73	243	13	information	information	NOUN
gujaf-73	243	14	in	in	ADP
gujaf-73	243	15	emerging	emerge	VERB
gujaf-73	243	16	stock	stock	NOUN
gujaf-73	243	17	market	market	NOUN
gujaf-73	243	18	in	in	ADP
gujaf-73	243	19	nigeria	nigeria	PROPN
gujaf-73	243	20	.	.	PUNCT
gujaf-73	244	1	proceedings	proceeding	NOUN
gujaf-73	244	2	of	of	ADP
gujaf-73	244	3	the	the	DET
gujaf-73	244	4	10th	10th	ADJ
gujaf-73	244	5	annual	annual	ADJ
gujaf-73	244	6	international	international	ADJ
gujaf-73	244	7	conference	conference	NOUN
gujaf-73	244	8	.	.	PUNCT
gujaf-73	245	1	international	international	PROPN
gujaf-73	245	2	academy	academy	PROPN
gujaf-73	245	3	of	of	ADP
gujaf-73	245	4	african	african	ADJ
gujaf-73	245	5	business	business	NOUN
gujaf-73	245	6	and	and	CCONJ
gujaf-73	245	7	development	development	NOUN
gujaf-73	245	8	(	(	PUNCT
gujaf-73	245	9	iaabd	iaabd	NOUN
gujaf-73	245	10	)	)	PUNCT
gujaf-73	245	11	,	,	PUNCT
gujaf-73	245	12	uganda	uganda	PROPN
gujaf-73	245	13	.	.	PUNCT
gujaf-73	246	1	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	PROPN
gujaf-73	246	2	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	AUX
gujaf-73	246	3	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	https://ideas.repec.org/a/nax/conyad/v63y2018i2p29-30.html	PROPN
gujaf-73	246	4	https://ideas.repec.org/s/nax/conyad.html	https://ideas.repec.org/s/nax/conyad.html	DET
gujaf-73	246	5	https://ssrn.com/abstract=1327596	https://ssrn.com/abstract=1327596	NOUN
gujaf-73	246	6	.	.	PUNCT
gujaf-73	246	7	https://dx.doi.org/10.2139/ssrn.1327596	https://dx.doi.org/10.2139/ssrn.1327596	SYM
gujaf-73	246	8	https://dx.doi.org/10.2139/ssrn.1327596	https://dx.doi.org/10.2139/ssrn.1327596	PRON
gujaf-73	246	9	https://dx.doi.org/10.2139/ssrn.1327596	https://dx.doi.org/10.2139/ssrn.1327596	PRON
gujaf-73	246	10	https://ideas.repec.org/a/eee/advacc/v29y2013i2p218-231.html	https://ideas.repec.org/a/eee/advacc/v29y2013i2p218-231.html	PROPN
gujaf-73	246	11	https://ideas.repec.org/a/eee/advacc/v29y2013i2p218-231.html	https://ideas.repec.org/a/eee/advacc/v29y2013i2p218-231.html	PROPN
gujaf-73	246	12	https://ideas.repec.org/s/eee/advacc.html	https://ideas.repec.org/s/eee/advacc.html	VERB
gujaf-73	246	13	gusau	gusau	ADJ
gujaf-73	246	14	journal	journal	NOUN
gujaf-73	246	15	of	of	ADP
gujaf-73	246	16	accounting	accounting	NOUN
gujaf-73	246	17	and	and	CCONJ
gujaf-73	246	18	finance	finance	NOUN
gujaf-73	246	19	,	,	PUNCT
gujaf-73	246	20	vol	vol	NOUN
gujaf-73	246	21	.	.	PROPN
gujaf-73	246	22	2	2	NUM
gujaf-73	246	23	,	,	PUNCT
gujaf-73	246	24	issue	issue	NOUN
gujaf-73	246	25	3	3	NUM
gujaf-73	246	26	,	,	PUNCT
gujaf-73	246	27	april	april	PROPN
gujaf-73	246	28	,	,	PUNCT
gujaf-73	246	29	2021	2021	NUM
gujaf-73	246	30	19	19	NUM
gujaf-73	246	31	pathirawasam	pathirawasam	ADJ
gujaf-73	246	32	c.	c.	NOUN
gujaf-73	246	33	(	(	PUNCT
gujaf-73	246	34	2013	2013	NUM
gujaf-73	246	35	)	)	PUNCT
gujaf-73	246	36	.	.	PUNCT
gujaf-73	247	1	the	the	DET
gujaf-73	247	2	value	value	NOUN
gujaf-73	247	3	relevance	relevance	NOUN
gujaf-73	247	4	of	of	ADP
gujaf-73	247	5	earnings	earning	NOUN
gujaf-73	247	6	and	and	CCONJ
gujaf-73	247	7	book	book	NOUN
gujaf-73	247	8	value	value	NOUN
gujaf-73	247	9	:	:	PUNCT
gujaf-73	247	10	the	the	DET
gujaf-73	247	11	importance	importance	NOUN
gujaf-73	247	12	of	of	ADP
gujaf-73	247	13	ownership	ownership	NOUN
gujaf-73	247	14	concentration	concentration	NOUN
gujaf-73	247	15	and	and	CCONJ
gujaf-73	247	16	firm	firm	ADJ
gujaf-73	247	17	size	size	NOUN
gujaf-73	247	18	.	.	PUNCT
gujaf-73	248	1	journal	journal	NOUN
gujaf-73	248	2	of	of	ADP
gujaf-73	248	3	competitiveness	competitiveness	NOUN
gujaf-73	248	4	,	,	PUNCT
gujaf-73	248	5	5(2	5(2	NUM
gujaf-73	248	6	)	)	PUNCT
gujaf-73	248	7	,	,	PUNCT
gujaf-73	248	8	98	98	NUM
gujaf-73	248	9	-	-	SYM
gujaf-73	248	10	107	107	NUM
gujaf-73	248	11	.	.	PUNCT
gujaf-73	249	1	posti	posti	PROPN
gujaf-73	249	2	,	,	PUNCT
gujaf-73	249	3	p.	p.	NOUN
gujaf-73	249	4	(	(	PUNCT
gujaf-73	249	5	2016	2016	NUM
gujaf-73	249	6	)	)	PUNCT
gujaf-73	249	7	.	.	PUNCT
gujaf-73	250	1	determinants	determinant	NOUN
gujaf-73	250	2	of	of	ADP
gujaf-73	250	3	goodwill	goodwill	NOUN
gujaf-73	250	4	impairments	impairment	NOUN
gujaf-73	250	5	under	under	ADP
gujaf-73	250	6	ias	ias	PROPN
gujaf-73	250	7	36	36	NUM
gujaf-73	250	8	–	–	PUNCT
gujaf-73	250	9	examination	examination	NOUN
gujaf-73	250	10	of	of	ADP
gujaf-73	250	11	finnish	finnish	ADJ
gujaf-73	250	12	listed	list	VERB
gujaf-73	250	13	companies	company	NOUN
gujaf-73	250	14	.	.	PUNCT
gujaf-73	251	1	master	master	NOUN
gujaf-73	251	2	’s	’s	PART
gujaf-73	251	3	thesis	thesis	NOUN
gujaf-73	251	4	.	.	PUNCT
gujaf-73	252	1	university	university	NOUN
gujaf-73	252	2	of	of	ADP
gujaf-73	252	3	oulo	oulo	PROPN
gujaf-73	252	4	finland	finland	PROPN
gujaf-73	252	5	.	.	PUNCT
gujaf-73	253	1	song	song	PROPN
gujaf-73	253	2	,	,	PUNCT
gujaf-73	253	3	c.	c.	PROPN
gujaf-73	253	4	,	,	PUNCT
gujaf-73	253	5	thomas	thomas	PROPN
gujaf-73	253	6	,	,	PUNCT
gujaf-73	253	7	w.	w.	PROPN
gujaf-73	253	8	,	,	PUNCT
gujaf-73	253	9	yi	yi	PROPN
gujaf-73	253	10	,	,	PUNCT
gujaf-73	253	11	h.	h.	PROPN
gujaf-73	253	12	(	(	PUNCT
gujaf-73	253	13	2010	2010	NUM
gujaf-73	253	14	)	)	PUNCT
gujaf-73	253	15	,	,	PUNCT
gujaf-73	253	16	value	value	NOUN
gujaf-73	253	17	relevance	relevance	NOUN
gujaf-73	253	18	of	of	ADP
gujaf-73	253	19	fas	fas	PROPN
gujaf-73	253	20	no	no	NOUN
gujaf-73	253	21	.	.	PROPN
gujaf-73	254	1	157	157	NUM
gujaf-73	254	2	fair	fair	ADJ
gujaf-73	254	3	value	value	NOUN
gujaf-73	254	4	hierarchy	hierarchy	NOUN
gujaf-73	254	5	information	information	NOUN
gujaf-73	254	6	and	and	CCONJ
gujaf-73	254	7	the	the	DET
gujaf-73	254	8	impact	impact	NOUN
gujaf-73	254	9	of	of	ADP
gujaf-73	254	10	corporate	corporate	ADJ
gujaf-73	254	11	governance	governance	NOUN
gujaf-73	254	12	mechanisms	mechanism	NOUN
gujaf-73	254	13	.	.	PUNCT
gujaf-73	255	1	the	the	DET
gujaf-73	255	2	accounting	accounting	NOUN
gujaf-73	255	3	review	review	NOUN
gujaf-73	255	4	,	,	PUNCT
gujaf-73	255	5	85(4	85(4	NUM
gujaf-73	255	6	)	)	PUNCT
gujaf-73	255	7	,	,	PUNCT
gujaf-73	255	8	1375–1410	1375–1410	NUM
gujaf-73	255	9	.	.	PUNCT
gujaf-73	256	1	song	song	PROPN
gujaf-73	256	2	,	,	PUNCT
gujaf-73	256	3	c.j	c.j	PROPN
gujaf-73	256	4	.	.	PROPN
gujaf-73	256	5	,	,	PUNCT
gujaf-73	256	6	thomas	thomas	PROPN
gujaf-73	256	7	,	,	PUNCT
gujaf-73	256	8	w.b	w.b	PROPN
gujaf-73	256	9	.	.	PROPN
gujaf-73	256	10	,	,	PUNCT
gujaf-73	256	11	&	&	CCONJ
gujaf-73	256	12	yi	yi	PROPN
gujaf-73	256	13	,	,	PUNCT
gujaf-73	256	14	h.	h.	PROPN
gujaf-73	256	15	(	(	PUNCT
gujaf-73	256	16	2010	2010	NUM
gujaf-73	256	17	)	)	PUNCT
gujaf-73	256	18	.	.	PUNCT
gujaf-73	257	1	value	value	NOUN
gujaf-73	257	2	relevance	relevance	NOUN
gujaf-73	257	3	of	of	ADP
gujaf-73	257	4	fas	fas	PROPN
gujaf-73	257	5	no	no	NOUN
gujaf-73	257	6	.	.	PROPN
gujaf-73	258	1	157	157	NUM
gujaf-73	258	2	fair	fair	ADJ
gujaf-73	258	3	value	value	NOUN
gujaf-73	258	4	hierarchy	hierarchy	NOUN
gujaf-73	258	5	information	information	NOUN
gujaf-73	258	6	and	and	CCONJ
gujaf-73	258	7	the	the	DET
gujaf-73	258	8	impact	impact	NOUN
gujaf-73	258	9	of	of	ADP
gujaf-73	258	10	corporate	corporate	ADJ
gujaf-73	258	11	governance	governance	NOUN
gujaf-73	258	12	mechanisms	mechanism	NOUN
gujaf-73	258	13	.	.	PUNCT
gujaf-73	259	1	accounting	accounting	NOUN
gujaf-73	259	2	review	review	PROPN
gujaf-73	259	3	,	,	PUNCT
gujaf-73	259	4	85(4	85(4	NUM
gujaf-73	259	5	)	)	PUNCT
gujaf-73	259	6	,	,	PUNCT
gujaf-73	259	7	1375	1375	NUM
gujaf-73	259	8	-	-	SYM
gujaf-73	259	9	1410	1410	NUM
gujaf-73	259	10	suadiye	suadiye	NOUN
gujaf-73	259	11	g	g	PROPN
gujaf-73	259	12	(	(	PUNCT
gujaf-73	259	13	2012	2012	NUM
gujaf-73	259	14	)	)	PUNCT
gujaf-73	259	15	.	.	PUNCT
gujaf-73	260	1	value	value	NOUN
gujaf-73	260	2	relevance	relevance	NOUN
gujaf-73	260	3	of	of	ADP
gujaf-73	260	4	book	book	NOUN
gujaf-73	260	5	value	value	NOUN
gujaf-73	260	6	and	and	CCONJ
gujaf-73	260	7	earnings	earning	NOUN
gujaf-73	260	8	under	under	ADP
gujaf-73	260	9	the	the	DET
gujaf-73	260	10	local	local	ADJ
gujaf-73	260	11	gaap	gaap	NOUN
gujaf-73	260	12	and	and	CCONJ
gujaf-73	260	13	ifrs	ifrs	PROPN
gujaf-73	260	14	:	:	PUNCT
gujaf-73	260	15	evidence	evidence	NOUN
gujaf-73	260	16	from	from	ADP
gujaf-73	260	17	turkey	turkey	PROPN
gujaf-73	260	18	.	.	PUNCT
gujaf-73	261	1	egeakademik	egeakademik	PROPN
gujaf-73	261	2	review	review	PROPN
gujaf-73	261	3	,	,	PUNCT
gujaf-73	261	4	12(3	12(3	NUM
gujaf-73	261	5	)	)	PUNCT
gujaf-73	261	6	,	,	PUNCT
gujaf-73	261	7	301	301	NUM
gujaf-73	261	8	-	-	SYM
gujaf-73	261	9	310	310	NUM
gujaf-73	261	10	.	.	PUNCT
gujaf-73	262	1	tsalavoutas	tsalavoutas	PROPN
gujaf-73	262	2	,	,	PUNCT
gujaf-73	262	3	i.	i.	PROPN
gujaf-73	262	4	,	,	PUNCT
gujaf-73	262	5	andré	andré	VERB
gujaf-73	262	6	,	,	PUNCT
gujaf-73	262	7	p.	p.	PROPN
gujaf-73	262	8	,	,	PUNCT
gujaf-73	262	9	&	&	CCONJ
gujaf-73	262	10	evans	evans	PROPN
gujaf-73	262	11	,	,	PUNCT
gujaf-73	262	12	l.	l.	PROPN
gujaf-73	262	13	(	(	PUNCT
gujaf-73	262	14	2012	2012	NUM
gujaf-73	262	15	)	)	PUNCT
gujaf-73	262	16	.	.	PUNCT
gujaf-73	263	1	the	the	DET
gujaf-73	263	2	transition	transition	NOUN
gujaf-73	263	3	to	to	ADP
gujaf-73	263	4	ifrs	ifrs	PROPN
gujaf-73	263	5	and	and	CCONJ
gujaf-73	263	6	the	the	DET
gujaf-73	263	7	value	value	NOUN
gujaf-73	263	8	relevance	relevance	NOUN
gujaf-73	263	9	of	of	ADP
gujaf-73	263	10	financial	financial	ADJ
gujaf-73	263	11	statements	statement	NOUN
gujaf-73	263	12	in	in	ADP
gujaf-73	263	13	greece	greece	PROPN
gujaf-73	263	14	.	.	PUNCT
gujaf-73	264	1	the	the	DET
gujaf-73	264	2	british	british	PROPN
gujaf-73	264	3	accounting	accounting	PROPN
gujaf-73	264	4	review	review	PROPN
gujaf-73	264	5	,	,	PUNCT
gujaf-73	264	6	44(4	44(4	NOUN
gujaf-73	264	7	)	)	PUNCT
gujaf-73	264	8	,	,	PUNCT
gujaf-73	264	9	262–277	262–277	NUM
gujaf-73	264	10	.	.	PUNCT
gujaf-73	265	1	wang	wang	PROPN
gujaf-73	265	2	,	,	PUNCT
gujaf-73	265	3	p.	p.	PROPN
gujaf-73	265	4	,	,	PUNCT
gujaf-73	265	5	&	&	CCONJ
gujaf-73	265	6	zhou	zhou	PROPN
gujaf-73	265	7	,	,	PUNCT
gujaf-73	265	8	n.	n.	NOUN
gujaf-73	265	9	(	(	PUNCT
gujaf-73	265	10	2017	2017	NUM
gujaf-73	265	11	)	)	PUNCT
gujaf-73	265	12	.	.	PUNCT
gujaf-73	266	1	enhanced	enhance	VERB
gujaf-73	266	2	disclosure	disclosure	NOUN
gujaf-73	266	3	of	of	ADP
gujaf-73	266	4	other	other	ADJ
gujaf-73	266	5	comprehensive	comprehensive	ADJ
gujaf-73	266	6	income	income	NOUN
gujaf-73	266	7	and	and	CCONJ
gujaf-73	266	8	increased	increase	VERB
gujaf-73	266	9	usefulness	usefulness	NOUN
gujaf-73	266	10	of	of	ADP
gujaf-73	266	11	net	net	ADJ
gujaf-73	266	12	income	income	NOUN
gujaf-73	266	13	:	:	PUNCT
gujaf-73	266	14	the	the	DET
gujaf-73	266	15	implications	implication	NOUN
gujaf-73	266	16	of	of	ADP
gujaf-73	266	17	accounting	accounting	NOUN
gujaf-73	266	18	standards	standard	NOUN
gujaf-73	266	19	update	update	VERB
gujaf-73	266	20	2011	2011	NUM
gujaf-73	266	21	-	-	SYM
gujaf-73	266	22	05	05	NUM
gujaf-73	266	23	.	.	PUNCT
gujaf-73	267	1	research	research	NOUN
gujaf-73	267	2	in	in	ADP
gujaf-73	267	3	accounting	accounting	NOUN
gujaf-73	267	4	regulation	regulation	NOUN
gujaf-73	267	5	.	.	PUNCT
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gujaf-73	268	2	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	ADJ
gujaf-73	268	3	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	NOUN
gujaf-73	268	4	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	NOUN
gujaf-73	268	5	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	NOUN
gujaf-73	268	6	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an	NOUN
gujaf-73	268	7	gusau	gusau	ADJ
gujaf-73	268	8	journal	journal	NOUN
gujaf-73	268	9	of	of	ADP
gujaf-73	268	10	accounting	accounting	NOUN
gujaf-73	268	11	and	and	CCONJ
gujaf-73	268	12	finance	finance	NOUN
gujaf-73	268	13	,	,	PUNCT
gujaf-73	268	14	vol	vol	NOUN
gujaf-73	268	15	.	.	PROPN
gujaf-73	268	16	2	2	NUM
gujaf-73	268	17	,	,	PUNCT
gujaf-73	268	18	issue	issue	NOUN
gujaf-73	268	19	3	3	NUM
gujaf-73	268	20	,	,	PUNCT
gujaf-73	268	21	april	april	PROPN
gujaf-73	268	22	,	,	PUNCT
gujaf-73	268	23	2021	2021	NUM
gujaf-73	268	24	20	20	NUM