id	sid	tid	token	lemma	pos
gujaf-79	1	1	gusau	gusau	PROPN
gujaf-79	1	2	journal	journal	NOUN
gujaf-79	1	3	of	of	ADP
gujaf-79	1	4	accounting	accounting	NOUN
gujaf-79	1	5	and	and	CCONJ
gujaf-79	1	6	finance	finance	NOUN
gujaf-79	1	7	,	,	PUNCT
gujaf-79	1	8	vol	vol	NOUN
gujaf-79	1	9	.	.	PROPN
gujaf-79	1	10	2	2	NUM
gujaf-79	1	11	,	,	PUNCT
gujaf-79	1	12	issue	issue	NOUN
gujaf-79	1	13	3	3	NUM
gujaf-79	1	14	,	,	PUNCT
gujaf-79	1	15	april	april	PROPN
gujaf-79	1	16	,	,	PUNCT
gujaf-79	1	17	2021	2021	NUM
gujaf-79	1	18	1	1	NUM
gujaf-79	1	19	gusau	gusau	ADJ
gujaf-79	1	20	journal	journal	NOUN
gujaf-79	1	21	of	of	ADP
gujaf-79	1	22	accounting	accounting	NOUN
gujaf-79	1	23	and	and	CCONJ
gujaf-79	1	24	finance	finance	NOUN
gujaf-79	1	25	(	(	PUNCT
gujaf-79	1	26	gujaf	gujaf	NOUN
gujaf-79	1	27	)	)	PUNCT
gujaf-79	1	28	vol	vol	NOUN
gujaf-79	1	29	.	.	NOUN
gujaf-79	1	30	2	2	NUM
gujaf-79	1	31	issue	issue	NOUN
gujaf-79	1	32	3	3	NUM
gujaf-79	1	33	,	,	PUNCT
gujaf-79	1	34	april	april	PROPN
gujaf-79	1	35	,	,	PUNCT
gujaf-79	1	36	2021	2021	NUM
gujaf-79	1	37	issn	issn	X
gujaf-79	1	38	:	:	PUNCT
gujaf-79	1	39	2756	2756	NUM
gujaf-79	1	40	-	-	PUNCT
gujaf-79	1	41	665x	665x	NOUN
gujaf-79	1	42	a	a	DET
gujaf-79	1	43	publication	publication	NOUN
gujaf-79	1	44	of	of	ADP
gujaf-79	1	45	department	department	NOUN
gujaf-79	1	46	of	of	ADP
gujaf-79	1	47	accounting	accounting	NOUN
gujaf-79	1	48	and	and	CCONJ
gujaf-79	1	49	finance	finance	NOUN
gujaf-79	1	50	,	,	PUNCT
gujaf-79	1	51	faculty	faculty	NOUN
gujaf-79	1	52	of	of	ADP
gujaf-79	1	53	management	management	NOUN
gujaf-79	1	54	and	and	CCONJ
gujaf-79	1	55	social	social	ADJ
gujaf-79	1	56	sciences	science	NOUN
gujaf-79	1	57	,	,	PUNCT
gujaf-79	1	58	federal	federal	ADJ
gujaf-79	1	59	university	university	NOUN
gujaf-79	1	60	gusau	gusau	NOUN
gujaf-79	1	61	,	,	PUNCT
gujaf-79	1	62	zamfara	zamfara	PROPN
gujaf-79	1	63	state	state	PROPN
gujaf-79	1	64	–	–	PUNCT
gujaf-79	1	65	nigeria	nigeria	PROPN
gujaf-79	1	66	gusau	gusau	PROPN
gujaf-79	1	67	journal	journal	PROPN
gujaf-79	1	68	of	of	ADP
gujaf-79	1	69	accounting	accounting	NOUN
gujaf-79	1	70	and	and	CCONJ
gujaf-79	1	71	finance	finance	NOUN
gujaf-79	1	72	,	,	PUNCT
gujaf-79	1	73	vol	vol	NOUN
gujaf-79	1	74	.	.	PROPN
gujaf-79	1	75	2	2	NUM
gujaf-79	1	76	,	,	PUNCT
gujaf-79	1	77	issue	issue	NOUN
gujaf-79	1	78	3	3	NUM
gujaf-79	1	79	,	,	PUNCT
gujaf-79	1	80	april	april	PROPN
gujaf-79	1	81	,	,	PUNCT
gujaf-79	1	82	2021	2021	NUM
gujaf-79	1	83	2	2	NUM
gujaf-79	1	84	board	board	NOUN
gujaf-79	1	85	composition	composition	NOUN
gujaf-79	1	86	and	and	CCONJ
gujaf-79	1	87	earnings	earning	NOUN
gujaf-79	1	88	management	management	NOUN
gujaf-79	1	89	of	of	ADP
gujaf-79	1	90	listed	list	VERB
gujaf-79	1	91	nonfinancial	nonfinancial	ADJ
gujaf-79	1	92	firms	firm	NOUN
gujaf-79	1	93	in	in	ADP
gujaf-79	1	94	nigeria	nigeria	PROPN
gujaf-79	1	95	adeoye	adeoye	VERB
gujaf-79	1	96	lukmon	lukmon	PROPN
gujaf-79	1	97	adewale	adewale	PROPN
gujaf-79	1	98	department	department	PROPN
gujaf-79	1	99	of	of	ADP
gujaf-79	1	100	accounting	accounting	PROPN
gujaf-79	1	101	osun	osun	PROPN
gujaf-79	1	102	state	state	PROPN
gujaf-79	1	103	university	university	PROPN
gujaf-79	1	104	,	,	PUNCT
gujaf-79	1	105	osogbo	osogbo	VERB
gujaf-79	1	106	mailwaleadeoye1@gmail.com	mailwaleadeoye1@gmail.com	X
gujaf-79	1	107	olowookere	olowookere	ADP
gujaf-79	1	108	johnson	johnson	PROPN
gujaf-79	1	109	kolawole	kolawole	PROPN
gujaf-79	1	110	department	department	PROPN
gujaf-79	1	111	of	of	ADP
gujaf-79	1	112	accounting	accounting	PROPN
gujaf-79	1	113	osun	osun	PROPN
gujaf-79	1	114	state	state	PROPN
gujaf-79	1	115	university	university	PROPN
gujaf-79	1	116	,	,	PUNCT
gujaf-79	1	117	osogbo	osogbo	AUX
gujaf-79	1	118	johnson.olowookere@uniosun.edu.ng	johnson.olowookere@uniosun.edu.ng	PROPN
gujaf-79	1	119	bankole	bankole	PROPN
gujaf-79	1	120	oluwaseun	oluwaseun	PROPN
gujaf-79	1	121	emmanuel	emmanuel	PROPN
gujaf-79	1	122	department	department	PROPN
gujaf-79	1	123	of	of	ADP
gujaf-79	1	124	accounting	accounting	PROPN
gujaf-79	1	125	osun	osun	PROPN
gujaf-79	1	126	state	state	PROPN
gujaf-79	1	127	university	university	PROPN
gujaf-79	1	128	,	,	PUNCT
gujaf-79	1	129	osogbo	osogbo	PROPN
gujaf-79	1	130	seunbanks1993@yahoo.com	seunbanks1993@yahoo.com	X
gujaf-79	1	131	abstract	abstract	NOUN
gujaf-79	1	132	in	in	ADP
gujaf-79	1	133	recent	recent	ADJ
gujaf-79	1	134	years	year	NOUN
gujaf-79	1	135	,	,	PUNCT
gujaf-79	1	136	earnings	earning	NOUN
gujaf-79	1	137	management	management	NOUN
gujaf-79	1	138	has	have	AUX
gujaf-79	1	139	gotten	get	VERB
gujaf-79	1	140	a	a	DET
gujaf-79	1	141	lot	lot	NOUN
gujaf-79	1	142	of	of	ADP
gujaf-79	1	143	attention	attention	NOUN
gujaf-79	1	144	.	.	PUNCT
gujaf-79	2	1	this	this	PRON
gujaf-79	2	2	is	be	AUX
gujaf-79	2	3	owing	owe	VERB
gujaf-79	2	4	to	to	ADP
gujaf-79	2	5	the	the	DET
gujaf-79	2	6	fact	fact	NOUN
gujaf-79	2	7	that	that	SCONJ
gujaf-79	2	8	it	it	PRON
gujaf-79	2	9	is	be	AUX
gujaf-79	2	10	linked	link	VERB
gujaf-79	2	11	to	to	ADP
gujaf-79	2	12	the	the	DET
gujaf-79	2	13	accuracy	accuracy	NOUN
gujaf-79	2	14	of	of	ADP
gujaf-79	2	15	published	publish	VERB
gujaf-79	2	16	accounting	accounting	NOUN
gujaf-79	2	17	reports	report	NOUN
gujaf-79	2	18	.	.	PUNCT
gujaf-79	3	1	according	accord	VERB
gujaf-79	3	2	to	to	ADP
gujaf-79	3	3	the	the	DET
gujaf-79	3	4	academic	academic	ADJ
gujaf-79	3	5	literature	literature	NOUN
gujaf-79	3	6	,	,	PUNCT
gujaf-79	3	7	earnings	earning	NOUN
gujaf-79	3	8	management	management	NOUN
gujaf-79	3	9	appears	appear	VERB
gujaf-79	3	10	to	to	PART
gujaf-79	3	11	be	be	AUX
gujaf-79	3	12	widespread	widespread	ADJ
gujaf-79	3	13	among	among	ADP
gujaf-79	3	14	publicly	publicly	ADV
gujaf-79	3	15	traded	trade	VERB
gujaf-79	3	16	firms	firm	NOUN
gujaf-79	3	17	.	.	PUNCT
gujaf-79	4	1	in	in	ADP
gujaf-79	4	2	response	response	NOUN
gujaf-79	4	3	to	to	ADP
gujaf-79	4	4	calls	call	NOUN
gujaf-79	4	5	for	for	ADP
gujaf-79	4	6	a	a	DET
gujaf-79	4	7	higher	high	ADJ
gujaf-79	4	8	proportion	proportion	NOUN
gujaf-79	4	9	and	and	CCONJ
gujaf-79	4	10	composition	composition	NOUN
gujaf-79	4	11	of	of	ADP
gujaf-79	4	12	independent	independent	ADJ
gujaf-79	4	13	directors	director	NOUN
gujaf-79	4	14	on	on	ADP
gujaf-79	4	15	boards	board	NOUN
gujaf-79	4	16	and	and	CCONJ
gujaf-79	4	17	for	for	SCONJ
gujaf-79	4	18	the	the	DET
gujaf-79	4	19	board	board	NOUN
gujaf-79	4	20	of	of	ADP
gujaf-79	4	21	directors	director	NOUN
gujaf-79	4	22	to	to	PART
gujaf-79	4	23	be	be	AUX
gujaf-79	4	24	more	more	ADV
gujaf-79	4	25	financially	financially	ADV
gujaf-79	4	26	sophisticated	sophisticated	ADJ
gujaf-79	4	27	,	,	PUNCT
gujaf-79	4	28	the	the	DET
gujaf-79	4	29	paper	paper	NOUN
gujaf-79	4	30	examined	examine	VERB
gujaf-79	4	31	the	the	DET
gujaf-79	4	32	effect	effect	NOUN
gujaf-79	4	33	of	of	ADP
gujaf-79	4	34	board	board	NOUN
gujaf-79	4	35	composition	composition	NOUN
gujaf-79	4	36	on	on	ADP
gujaf-79	4	37	earnings	earning	NOUN
gujaf-79	4	38	management	management	NOUN
gujaf-79	4	39	of	of	ADP
gujaf-79	4	40	listed	list	VERB
gujaf-79	4	41	non	non	ADJ
gujaf-79	4	42	-	-	ADJ
gujaf-79	4	43	financial	financial	ADJ
gujaf-79	4	44	firms	firm	NOUN
gujaf-79	4	45	in	in	ADP
gujaf-79	4	46	nigeria	nigeria	PROPN
gujaf-79	4	47	from	from	ADP
gujaf-79	4	48	2009	2009	NUM
gujaf-79	4	49	to	to	ADP
gujaf-79	4	50	2018	2018	NUM
gujaf-79	4	51	.	.	PUNCT
gujaf-79	5	1	secondary	secondary	ADJ
gujaf-79	5	2	data	datum	NOUN
gujaf-79	5	3	was	be	AUX
gujaf-79	5	4	used	use	VERB
gujaf-79	5	5	and	and	CCONJ
gujaf-79	5	6	extracted	extract	VERB
gujaf-79	5	7	from	from	ADP
gujaf-79	5	8	various	various	ADJ
gujaf-79	5	9	annual	annual	ADJ
gujaf-79	5	10	financial	financial	ADJ
gujaf-79	5	11	reports	report	NOUN
gujaf-79	5	12	of	of	ADP
gujaf-79	5	13	the	the	DET
gujaf-79	5	14	selected	select	VERB
gujaf-79	5	15	firms	firm	NOUN
gujaf-79	5	16	.	.	PUNCT
gujaf-79	6	1	the	the	DET
gujaf-79	6	2	population	population	NOUN
gujaf-79	6	3	for	for	ADP
gujaf-79	6	4	the	the	DET
gujaf-79	6	5	study	study	NOUN
gujaf-79	6	6	consisted	consist	VERB
gujaf-79	6	7	of	of	ADP
gujaf-79	6	8	117	117	NUM
gujaf-79	6	9	listed	list	VERB
gujaf-79	6	10	non	non	ADJ
gujaf-79	6	11	-	-	ADJ
gujaf-79	6	12	financial	financial	ADJ
gujaf-79	6	13	firms	firm	NOUN
gujaf-79	6	14	in	in	ADP
gujaf-79	6	15	nigeria	nigeria	PROPN
gujaf-79	6	16	as	as	ADP
gujaf-79	6	17	at	at	ADP
gujaf-79	6	18	december	december	PROPN
gujaf-79	6	19	,	,	PUNCT
gujaf-79	6	20	2018	2018	NUM
gujaf-79	6	21	.	.	PUNCT
gujaf-79	7	1	this	this	DET
gujaf-79	7	2	study	study	NOUN
gujaf-79	7	3	used	use	VERB
gujaf-79	7	4	purposive	purposive	NOUN
gujaf-79	7	5	sampling	sampling	NOUN
gujaf-79	7	6	technique	technique	NOUN
gujaf-79	7	7	where	where	SCONJ
gujaf-79	7	8	20	20	NUM
gujaf-79	7	9	firms	firm	NOUN
gujaf-79	7	10	,	,	PUNCT
gujaf-79	7	11	whose	whose	DET
gujaf-79	7	12	data	datum	NOUN
gujaf-79	7	13	were	be	AUX
gujaf-79	7	14	accessible	accessible	ADJ
gujaf-79	7	15	and	and	CCONJ
gujaf-79	7	16	available	available	ADJ
gujaf-79	7	17	within	within	ADP
gujaf-79	7	18	the	the	DET
gujaf-79	7	19	sample	sample	NOUN
gujaf-79	7	20	period	period	NOUN
gujaf-79	7	21	of	of	ADP
gujaf-79	7	22	2009	2009	NUM
gujaf-79	7	23	to	to	ADP
gujaf-79	7	24	2018	2018	NUM
gujaf-79	7	25	were	be	AUX
gujaf-79	7	26	selected	select	VERB
gujaf-79	7	27	,	,	PUNCT
gujaf-79	7	28	being	be	AUX
gujaf-79	7	29	the	the	DET
gujaf-79	7	30	most	most	ADV
gujaf-79	7	31	recent	recent	ADJ
gujaf-79	7	32	ten	ten	NUM
gujaf-79	7	33	years	year	NOUN
gujaf-79	7	34	within	within	ADP
gujaf-79	7	35	which	which	PRON
gujaf-79	7	36	the	the	DET
gujaf-79	7	37	second	second	ADJ
gujaf-79	7	38	corporate	corporate	ADJ
gujaf-79	7	39	governance	governance	NOUN
gujaf-79	7	40	codes	code	NOUN
gujaf-79	7	41	for	for	ADP
gujaf-79	7	42	quoted	quote	VERB
gujaf-79	7	43	firms	firm	NOUN
gujaf-79	7	44	was	be	AUX
gujaf-79	7	45	introduced	introduce	VERB
gujaf-79	7	46	as	as	ADP
gujaf-79	7	47	a	a	DET
gujaf-79	7	48	replacement	replacement	NOUN
gujaf-79	7	49	to	to	ADP
gujaf-79	7	50	the	the	DET
gujaf-79	7	51	2003	2003	NUM
gujaf-79	7	52	sec	sec	PROPN
gujaf-79	7	53	code	code	NOUN
gujaf-79	7	54	.	.	PUNCT
gujaf-79	8	1	the	the	DET
gujaf-79	8	2	sampled	sample	VERB
gujaf-79	8	3	firms	firm	NOUN
gujaf-79	8	4	cut	cut	VERB
gujaf-79	8	5	across	across	ADP
gujaf-79	8	6	10	10	NUM
gujaf-79	8	7	industrial	industrial	ADJ
gujaf-79	8	8	sectors	sector	NOUN
gujaf-79	8	9	as	as	SCONJ
gujaf-79	8	10	given	give	VERB
gujaf-79	8	11	by	by	ADP
gujaf-79	8	12	nse	nse	NOUN
gujaf-79	8	13	.	.	PUNCT
gujaf-79	9	1	the	the	DET
gujaf-79	9	2	data	datum	NOUN
gujaf-79	9	3	were	be	AUX
gujaf-79	9	4	analysed	analyse	VERB
gujaf-79	9	5	with	with	ADP
gujaf-79	9	6	the	the	DET
gujaf-79	9	7	use	use	NOUN
gujaf-79	9	8	of	of	ADP
gujaf-79	9	9	mean	mean	ADJ
gujaf-79	9	10	and	and	CCONJ
gujaf-79	9	11	multiple	multiple	ADJ
gujaf-79	9	12	regression	regression	NOUN
gujaf-79	9	13	technique	technique	NOUN
gujaf-79	9	14	.	.	PUNCT
gujaf-79	10	1	this	this	DET
gujaf-79	10	2	study	study	NOUN
gujaf-79	10	3	showed	show	VERB
gujaf-79	10	4	that	that	SCONJ
gujaf-79	10	5	the	the	DET
gujaf-79	10	6	board	board	NOUN
gujaf-79	10	7	size	size	NOUN
gujaf-79	10	8	of	of	ADP
gujaf-79	10	9	the	the	DET
gujaf-79	10	10	firms	firm	NOUN
gujaf-79	10	11	ranges	range	VERB
gujaf-79	10	12	from	from	ADP
gujaf-79	10	13	eight	eight	NUM
gujaf-79	10	14	to	to	PART
gujaf-79	10	15	twelve	twelve	NUM
gujaf-79	10	16	members	member	NOUN
gujaf-79	10	17	while	while	SCONJ
gujaf-79	10	18	the	the	DET
gujaf-79	10	19	average	average	ADJ
gujaf-79	10	20	annual	annual	ADJ
gujaf-79	10	21	board	board	NOUN
gujaf-79	10	22	meetings	meeting	NOUN
gujaf-79	10	23	stood	stand	VERB
gujaf-79	10	24	at	at	ADP
gujaf-79	10	25	4	4	NUM
gujaf-79	10	26	times	time	NOUN
gujaf-79	10	27	within	within	ADP
gujaf-79	10	28	the	the	DET
gujaf-79	10	29	sampled	sample	VERB
gujaf-79	10	30	period	period	NOUN
gujaf-79	10	31	of	of	ADP
gujaf-79	10	32	2009	2009	NUM
gujaf-79	10	33	to	to	ADP
gujaf-79	10	34	2018	2018	NUM
gujaf-79	10	35	.	.	PUNCT
gujaf-79	11	1	the	the	DET
gujaf-79	11	2	result	result	NOUN
gujaf-79	11	3	also	also	ADV
gujaf-79	11	4	revealed	reveal	VERB
gujaf-79	11	5	that	that	SCONJ
gujaf-79	11	6	board	board	NOUN
gujaf-79	11	7	composition	composition	NOUN
gujaf-79	11	8	had	have	VERB
gujaf-79	11	9	significant	significant	ADJ
gujaf-79	11	10	and	and	CCONJ
gujaf-79	11	11	positive	positive	ADJ
gujaf-79	11	12	effect	effect	NOUN
gujaf-79	11	13	on	on	ADP
gujaf-79	11	14	earnings	earning	NOUN
gujaf-79	11	15	management	management	NOUN
gujaf-79	11	16	of	of	ADP
gujaf-79	11	17	listed	list	VERB
gujaf-79	11	18	non	non	ADJ
gujaf-79	11	19	-	-	ADJ
gujaf-79	11	20	financial	financial	ADJ
gujaf-79	11	21	companies	company	NOUN
gujaf-79	11	22	in	in	ADP
gujaf-79	11	23	nigeria	nigeria	PROPN
gujaf-79	11	24	(	(	PUNCT
gujaf-79	11	25	t	t	PROPN
gujaf-79	11	26	=	=	SYM
gujaf-79	11	27	5.454	5.454	NUM
gujaf-79	11	28	,	,	PUNCT
gujaf-79	11	29	p	p	X
gujaf-79	11	30	<	<	X
gujaf-79	11	31	0.05	0.05	NUM
gujaf-79	11	32	)	)	PUNCT
gujaf-79	11	33	.	.	PUNCT
gujaf-79	12	1	this	this	DET
gujaf-79	12	2	paper	paper	NOUN
gujaf-79	12	3	concluded	conclude	VERB
gujaf-79	12	4	that	that	SCONJ
gujaf-79	12	5	board	board	NOUN
gujaf-79	12	6	composition	composition	NOUN
gujaf-79	12	7	had	have	VERB
gujaf-79	12	8	significant	significant	ADJ
gujaf-79	12	9	influence	influence	NOUN
gujaf-79	12	10	on	on	ADP
gujaf-79	12	11	earnings	earning	NOUN
gujaf-79	12	12	management	management	NOUN
gujaf-79	12	13	practices	practice	NOUN
gujaf-79	12	14	among	among	ADP
gujaf-79	12	15	quoted	quote	VERB
gujaf-79	12	16	non	non	ADJ
gujaf-79	12	17	-	-	ADJ
gujaf-79	12	18	financial	financial	ADJ
gujaf-79	12	19	companies	company	NOUN
gujaf-79	12	20	in	in	ADP
gujaf-79	12	21	nigeria	nigeria	PROPN
gujaf-79	12	22	.	.	PUNCT
gujaf-79	13	1	it	it	PRON
gujaf-79	13	2	is	be	AUX
gujaf-79	13	3	hereby	hereby	ADV
gujaf-79	13	4	recommended	recommend	VERB
gujaf-79	13	5	that	that	SCONJ
gujaf-79	13	6	the	the	DET
gujaf-79	13	7	independent	independent	ADJ
gujaf-79	13	8	directors	director	NOUN
gujaf-79	13	9	’	’	PART
gujaf-79	13	10	appointment	appointment	NOUN
gujaf-79	13	11	into	into	ADP
gujaf-79	13	12	the	the	DET
gujaf-79	13	13	firms	firm	NOUN
gujaf-79	13	14	’	'	PUNCT
gujaf-79	13	15	board	board	NOUN
gujaf-79	13	16	should	should	AUX
gujaf-79	13	17	be	be	AUX
gujaf-79	13	18	based	base	VERB
gujaf-79	13	19	on	on	ADP
gujaf-79	13	20	the	the	DET
gujaf-79	13	21	past	past	ADJ
gujaf-79	13	22	records	record	NOUN
gujaf-79	13	23	of	of	ADP
gujaf-79	13	24	those	those	DET
gujaf-79	13	25	directors	director	NOUN
gujaf-79	13	26	rather	rather	ADV
gujaf-79	13	27	than	than	ADP
gujaf-79	13	28	stressing	stress	VERB
gujaf-79	13	29	on	on	ADP
gujaf-79	13	30	their	their	PRON
gujaf-79	13	31	ratio	ratio	NOUN
gujaf-79	13	32	to	to	ADP
gujaf-79	13	33	number	number	NOUN
gujaf-79	13	34	of	of	ADP
gujaf-79	13	35	directors	director	NOUN
gujaf-79	13	36	on	on	ADP
gujaf-79	13	37	the	the	DET
gujaf-79	13	38	board	board	NOUN
gujaf-79	13	39	.	.	PUNCT
gujaf-79	14	1	similarly	similarly	ADV
gujaf-79	14	2	,	,	PUNCT
gujaf-79	14	3	meetings	meeting	NOUN
gujaf-79	14	4	of	of	ADP
gujaf-79	14	5	board	board	NOUN
gujaf-79	14	6	shall	shall	AUX
gujaf-79	14	7	not	not	PART
gujaf-79	14	8	be	be	AUX
gujaf-79	14	9	more	more	ADJ
gujaf-79	14	10	than	than	ADP
gujaf-79	14	11	four	four	NUM
gujaf-79	14	12	times	time	NOUN
gujaf-79	14	13	,	,	PUNCT
gujaf-79	14	14	because	because	SCONJ
gujaf-79	14	15	meetings	meeting	NOUN
gujaf-79	14	16	held	hold	VERB
gujaf-79	14	17	more	more	ADJ
gujaf-79	14	18	than	than	ADP
gujaf-79	14	19	that	that	PRON
gujaf-79	14	20	does	do	AUX
gujaf-79	14	21	not	not	PART
gujaf-79	14	22	pledge	pledge	VERB
gujaf-79	14	23	healthier	healthy	ADJ
gujaf-79	14	24	monitoring	monitoring	NOUN
gujaf-79	14	25	.	.	PUNCT
gujaf-79	15	1	keywords	keyword	NOUN
gujaf-79	15	2	:	:	PUNCT
gujaf-79	15	3	board	board	NOUN
gujaf-79	15	4	composition	composition	NOUN
gujaf-79	15	5	,	,	PUNCT
gujaf-79	15	6	corporate	corporate	ADJ
gujaf-79	15	7	governance	governance	NOUN
gujaf-79	15	8	,	,	PUNCT
gujaf-79	15	9	discretionary	discretionary	ADJ
gujaf-79	15	10	accrual	accrual	ADJ
gujaf-79	15	11	,	,	PUNCT
gujaf-79	15	12	earnings	earning	NOUN
gujaf-79	15	13	management	management	NOUN
gujaf-79	15	14	,	,	PUNCT
gujaf-79	15	15	nigeria	nigeria	PROPN
gujaf-79	15	16	1	1	NUM
gujaf-79	15	17	.	.	PUNCT
gujaf-79	16	1	introduction	introduction	NOUN
gujaf-79	16	2	earnings	earning	NOUN
gujaf-79	16	3	management	management	NOUN
gujaf-79	16	4	makes	make	VERB
gujaf-79	16	5	financial	financial	ADJ
gujaf-79	16	6	reporting	reporting	NOUN
gujaf-79	16	7	to	to	PART
gujaf-79	16	8	be	be	AUX
gujaf-79	16	9	inferior	inferior	ADJ
gujaf-79	16	10	in	in	ADP
gujaf-79	16	11	terms	term	NOUN
gujaf-79	16	12	of	of	ADP
gujaf-79	16	13	quality	quality	NOUN
gujaf-79	16	14	and	and	CCONJ
gujaf-79	16	15	reduces	reduce	VERB
gujaf-79	16	16	investors	investor	NOUN
gujaf-79	16	17	’	'	PUNCT
gujaf-79	16	18	level	level	NOUN
gujaf-79	16	19	of	of	ADP
gujaf-79	16	20	confidence	confidence	NOUN
gujaf-79	16	21	in	in	ADP
gujaf-79	16	22	the	the	DET
gujaf-79	16	23	process	process	NOUN
gujaf-79	16	24	of	of	ADP
gujaf-79	16	25	making	make	VERB
gujaf-79	16	26	decision	decision	NOUN
gujaf-79	16	27	(	(	PUNCT
gujaf-79	16	28	shehu	shehu	NOUN
gujaf-79	16	29	&	&	CCONJ
gujaf-79	16	30	abubakar	abubakar	PROPN
gujaf-79	16	31	,	,	PUNCT
gujaf-79	16	32	2012	2012	NUM
gujaf-79	16	33	)	)	PUNCT
gujaf-79	16	34	.	.	PUNCT
gujaf-79	17	1	the	the	DET
gujaf-79	17	2	capacity	capacity	NOUN
gujaf-79	17	3	of	of	ADP
gujaf-79	17	4	firm	firm	NOUN
gujaf-79	17	5	to	to	PART
gujaf-79	17	6	distort	distort	VERB
gujaf-79	17	7	financial	financial	ADJ
gujaf-79	17	8	statements	statement	NOUN
gujaf-79	17	9	through	through	ADP
gujaf-79	17	10	the	the	DET
gujaf-79	17	11	earnings	earning	NOUN
gujaf-79	17	12	management	management	NOUN
gujaf-79	17	13	practice	practice	NOUN
gujaf-79	17	14	still	still	ADV
gujaf-79	17	15	take	take	VERB
gujaf-79	17	16	place	place	NOUN
gujaf-79	17	17	and	and	CCONJ
gujaf-79	17	18	persists	persist	VERB
gujaf-79	17	19	largely	largely	ADV
gujaf-79	17	20	despite	despite	SCONJ
gujaf-79	17	21	all	all	DET
gujaf-79	17	22	the	the	DET
gujaf-79	17	23	mechanisms	mechanism	NOUN
gujaf-79	17	24	and	and	CCONJ
gujaf-79	17	25	devices	device	NOUN
gujaf-79	17	26	put	put	VERB
gujaf-79	17	27	in	in	ADP
gujaf-79	17	28	place	place	NOUN
gujaf-79	17	29	in	in	ADP
gujaf-79	17	30	recent	recent	ADJ
gujaf-79	17	31	years	year	NOUN
gujaf-79	17	32	which	which	PRON
gujaf-79	17	33	are	be	AUX
gujaf-79	17	34	dedicated	dedicate	VERB
gujaf-79	17	35	to	to	PART
gujaf-79	17	36	increase	increase	VERB
gujaf-79	17	37	the	the	DET
gujaf-79	17	38	level	level	NOUN
gujaf-79	17	39	of	of	ADP
gujaf-79	17	40	confidence	confidence	NOUN
gujaf-79	17	41	and	and	CCONJ
gujaf-79	17	42	dependability	dependability	NOUN
gujaf-79	17	43	of	of	ADP
gujaf-79	17	44	companies	company	NOUN
gujaf-79	17	45	’	'	PUNCT
gujaf-79	17	46	report	report	NOUN
gujaf-79	17	47	with	with	ADP
gujaf-79	17	48	the	the	DET
gujaf-79	17	49	aim	aim	NOUN
gujaf-79	17	50	of	of	ADP
gujaf-79	17	51	boosting	boost	VERB
gujaf-79	17	52	the	the	DET
gujaf-79	17	53	assurance	assurance	NOUN
gujaf-79	17	54	placed	place	VERB
gujaf-79	17	55	on	on	ADP
gujaf-79	17	56	the	the	DET
gujaf-79	17	57	content	content	NOUN
gujaf-79	17	58	of	of	ADP
gujaf-79	17	59	financial	financial	ADJ
gujaf-79	17	60	report	report	NOUN
gujaf-79	17	61	.	.	PUNCT
gujaf-79	18	1	this	this	PRON
gujaf-79	18	2	is	be	AUX
gujaf-79	18	3	so	so	SCONJ
gujaf-79	18	4	because	because	SCONJ
gujaf-79	18	5	these	these	DET
gujaf-79	18	6	practices	practice	NOUN
gujaf-79	18	7	are	be	AUX
gujaf-79	18	8	lawful	lawful	ADJ
gujaf-79	18	9	and	and	CCONJ
gujaf-79	18	10	within	within	ADP
gujaf-79	18	11	the	the	DET
gujaf-79	18	12	confine	confine	NOUN
gujaf-79	18	13	and	and	CCONJ
gujaf-79	18	14	limit	limit	NOUN
gujaf-79	18	15	permitted	permit	VERB
gujaf-79	18	16	by	by	ADP
gujaf-79	18	17	the	the	DET
gujaf-79	18	18	accounting	accounting	NOUN
gujaf-79	18	19	standards	standard	NOUN
gujaf-79	18	20	which	which	PRON
gujaf-79	18	21	vary	vary	VERB
gujaf-79	18	22	significantly	significantly	ADV
gujaf-79	18	23	from	from	ADP
gujaf-79	18	24	illicit	illicit	ADJ
gujaf-79	18	25	practices	practice	NOUN
gujaf-79	18	26	that	that	PRON
gujaf-79	18	27	are	be	AUX
gujaf-79	18	28	considered	consider	VERB
gujaf-79	18	29	as	as	ADP
gujaf-79	18	30	cheat	cheat	NOUN
gujaf-79	18	31	(	(	PUNCT
gujaf-79	18	32	yildirim	yildirim	PROPN
gujaf-79	18	33	,	,	PUNCT
gujaf-79	18	34	2016	2016	NUM
gujaf-79	18	35	)	)	PUNCT
gujaf-79	18	36	.	.	PUNCT
gujaf-79	19	1	mailto:mailwaleadeoye1@gmail.com	mailto:mailwaleadeoye1@gmail.com	X
gujaf-79	19	2	mailto:johnson.olowookere@uniosun.edu.ng	mailto:johnson.olowookere@uniosun.edu.ng	PROPN
gujaf-79	19	3	mailto:seunbanks1993@yahoo.com	mailto:seunbanks1993@yahoo.com	PROPN
gujaf-79	19	4	gusau	gusau	ADJ
gujaf-79	19	5	journal	journal	NOUN
gujaf-79	19	6	of	of	ADP
gujaf-79	19	7	accounting	accounting	NOUN
gujaf-79	19	8	and	and	CCONJ
gujaf-79	19	9	finance	finance	NOUN
gujaf-79	19	10	,	,	PUNCT
gujaf-79	19	11	vol	vol	NOUN
gujaf-79	19	12	.	.	PROPN
gujaf-79	19	13	2	2	NUM
gujaf-79	19	14	,	,	PUNCT
gujaf-79	19	15	issue	issue	NOUN
gujaf-79	19	16	3	3	NUM
gujaf-79	19	17	,	,	PUNCT
gujaf-79	19	18	april	april	PROPN
gujaf-79	19	19	,	,	PUNCT
gujaf-79	19	20	2021	2021	NUM
gujaf-79	19	21	3	3	NUM
gujaf-79	19	22	in	in	ADP
gujaf-79	19	23	recent	recent	ADJ
gujaf-79	19	24	years	year	NOUN
gujaf-79	19	25	,	,	PUNCT
gujaf-79	19	26	the	the	DET
gujaf-79	19	27	majority	majority	NOUN
gujaf-79	19	28	of	of	ADP
gujaf-79	19	29	financial	financial	ADJ
gujaf-79	19	30	statement	statement	NOUN
gujaf-79	19	31	consumers	consumer	NOUN
gujaf-79	19	32	have	have	AUX
gujaf-79	19	33	not	not	PART
gujaf-79	19	34	considered	consider	VERB
gujaf-79	19	35	earnings	earning	NOUN
gujaf-79	19	36	management	management	NOUN
gujaf-79	19	37	as	as	ADP
gujaf-79	19	38	a	a	DET
gujaf-79	19	39	primary	primary	ADJ
gujaf-79	19	40	criterion	criterion	NOUN
gujaf-79	19	41	or	or	CCONJ
gujaf-79	19	42	yardstick	yardstick	NOUN
gujaf-79	19	43	for	for	ADP
gujaf-79	19	44	measurement	measurement	NOUN
gujaf-79	19	45	when	when	SCONJ
gujaf-79	19	46	evaluating	evaluate	VERB
gujaf-79	19	47	performance	performance	NOUN
gujaf-79	19	48	and	and	CCONJ
gujaf-79	19	49	making	make	VERB
gujaf-79	19	50	decisions	decision	NOUN
gujaf-79	19	51	.	.	PUNCT
gujaf-79	20	1	earnings	earning	NOUN
gujaf-79	20	2	management	management	NOUN
gujaf-79	20	3	decreases	decrease	VERB
gujaf-79	20	4	investor	investor	NOUN
gujaf-79	20	5	trust	trust	NOUN
gujaf-79	20	6	,	,	PUNCT
gujaf-79	20	7	according	accord	VERB
gujaf-79	20	8	to	to	ADP
gujaf-79	20	9	evidence	evidence	NOUN
gujaf-79	20	10	from	from	ADP
gujaf-79	20	11	literature	literature	NOUN
gujaf-79	20	12	and	and	CCONJ
gujaf-79	20	13	financial	financial	ADJ
gujaf-79	20	14	scandals	scandal	NOUN
gujaf-79	20	15	around	around	ADP
gujaf-79	20	16	the	the	DET
gujaf-79	20	17	world	world	NOUN
gujaf-79	20	18	.	.	PUNCT
gujaf-79	21	1	in	in	ADP
gujaf-79	21	2	contrast	contrast	NOUN
gujaf-79	21	3	,	,	PUNCT
gujaf-79	21	4	the	the	DET
gujaf-79	21	5	board	board	NOUN
gujaf-79	21	6	of	of	ADP
gujaf-79	21	7	directors	director	NOUN
gujaf-79	21	8	is	be	AUX
gujaf-79	21	9	seen	see	VERB
gujaf-79	21	10	as	as	ADP
gujaf-79	21	11	an	an	DET
gujaf-79	21	12	important	important	ADJ
gujaf-79	21	13	corporate	corporate	ADJ
gujaf-79	21	14	instrument	instrument	NOUN
gujaf-79	21	15	for	for	ADP
gujaf-79	21	16	resolving	resolve	VERB
gujaf-79	21	17	agency	agency	NOUN
gujaf-79	21	18	conflicts	conflict	NOUN
gujaf-79	21	19	between	between	ADP
gujaf-79	21	20	managers	manager	NOUN
gujaf-79	21	21	and	and	CCONJ
gujaf-79	21	22	shareholders	shareholder	NOUN
gujaf-79	21	23	by	by	ADP
gujaf-79	21	24	regulating	regulate	VERB
gujaf-79	21	25	the	the	DET
gujaf-79	21	26	severity	severity	NOUN
gujaf-79	21	27	of	of	ADP
gujaf-79	21	28	profits	profit	NOUN
gujaf-79	21	29	management	management	NOUN
gujaf-79	21	30	.	.	PUNCT
gujaf-79	22	1	as	as	ADP
gujaf-79	22	2	a	a	DET
gujaf-79	22	3	result	result	NOUN
gujaf-79	22	4	,	,	PUNCT
gujaf-79	22	5	a	a	DET
gujaf-79	22	6	primary	primary	ADJ
gujaf-79	22	7	duty	duty	NOUN
gujaf-79	22	8	of	of	ADP
gujaf-79	22	9	the	the	DET
gujaf-79	22	10	board	board	NOUN
gujaf-79	22	11	of	of	ADP
gujaf-79	22	12	directors	director	NOUN
gujaf-79	22	13	is	be	AUX
gujaf-79	22	14	to	to	PART
gujaf-79	22	15	supervise	supervise	VERB
gujaf-79	22	16	,	,	PUNCT
gujaf-79	22	17	check	check	VERB
gujaf-79	22	18	and	and	CCONJ
gujaf-79	22	19	reduce	reduce	VERB
gujaf-79	22	20	the	the	DET
gujaf-79	22	21	frequency	frequency	NOUN
gujaf-79	22	22	or	or	CCONJ
gujaf-79	22	23	occurrence	occurrence	NOUN
gujaf-79	22	24	of	of	ADP
gujaf-79	22	25	earnings	earning	NOUN
gujaf-79	22	26	management	management	NOUN
gujaf-79	22	27	practises	practise	NOUN
gujaf-79	22	28	(	(	PUNCT
gujaf-79	22	29	hashim	hashim	PROPN
gujaf-79	22	30	,	,	PUNCT
gujaf-79	22	31	salleh	salleh	PROPN
gujaf-79	22	32	&	&	CCONJ
gujaf-79	22	33	ariff	ariff	PROPN
gujaf-79	22	34	,	,	PUNCT
gujaf-79	22	35	2013	2013	NUM
gujaf-79	22	36	)	)	PUNCT
gujaf-79	22	37	.	.	PUNCT
gujaf-79	23	1	failure	failure	NOUN
gujaf-79	23	2	of	of	ADP
gujaf-79	23	3	large	large	ADJ
gujaf-79	23	4	businesses	business	NOUN
gujaf-79	23	5	such	such	ADJ
gujaf-79	23	6	as	as	ADP
gujaf-79	23	7	enron	enron	PROPN
gujaf-79	23	8	(	(	PUNCT
gujaf-79	23	9	2001	2001	NUM
gujaf-79	23	10	)	)	PUNCT
gujaf-79	23	11	,	,	PUNCT
gujaf-79	23	12	xerox	xerox	PROPN
gujaf-79	23	13	,	,	PUNCT
gujaf-79	23	14	worldcom	worldcom	PROPN
gujaf-79	23	15	(	(	PUNCT
gujaf-79	23	16	2002	2002	NUM
gujaf-79	23	17	)	)	PUNCT
gujaf-79	23	18	,	,	PUNCT
gujaf-79	23	19	aldephia	aldephia	PROPN
gujaf-79	23	20	,	,	PUNCT
gujaf-79	23	21	tyco	tyco	PROPN
gujaf-79	23	22	(	(	PUNCT
gujaf-79	23	23	2002	2002	NUM
gujaf-79	23	24	)	)	PUNCT
gujaf-79	23	25	,	,	PUNCT
gujaf-79	23	26	parmalat	parmalat	NOUN
gujaf-79	23	27	,	,	PUNCT
gujaf-79	23	28	one	one	NUM
gujaf-79	23	29	-	-	PUNCT
gujaf-79	23	30	tel	tel	PROPN
gujaf-79	23	31	,	,	PUNCT
gujaf-79	23	32	savannah	savannah	PROPN
gujaf-79	23	33	bank	bank	PROPN
gujaf-79	23	34	,	,	PUNCT
gujaf-79	23	35	and	and	CCONJ
gujaf-79	23	36	cadbury	cadbury	PROPN
gujaf-79	23	37	nigeria	nigeria	PROPN
gujaf-79	23	38	plc	plc	PROPN
gujaf-79	23	39	.	.	PROPN
gujaf-79	23	40	raised	raise	VERB
gujaf-79	23	41	concerns	concern	NOUN
gujaf-79	23	42	over	over	ADP
gujaf-79	23	43	the	the	DET
gujaf-79	23	44	weakness	weakness	NOUN
gujaf-79	23	45	of	of	ADP
gujaf-79	23	46	board	board	NOUN
gujaf-79	23	47	of	of	ADP
gujaf-79	23	48	directors	director	NOUN
gujaf-79	23	49	as	as	SCONJ
gujaf-79	23	50	it	it	PRON
gujaf-79	23	51	failed	fail	VERB
gujaf-79	23	52	to	to	PART
gujaf-79	23	53	protect	protect	VERB
gujaf-79	23	54	the	the	DET
gujaf-79	23	55	interests	interest	NOUN
gujaf-79	23	56	of	of	ADP
gujaf-79	23	57	shareholders	shareholder	NOUN
gujaf-79	23	58	in	in	ADP
gujaf-79	23	59	line	line	NOUN
gujaf-79	23	60	with	with	ADP
gujaf-79	23	61	aggressive	aggressive	ADJ
gujaf-79	23	62	earnings	earning	NOUN
gujaf-79	23	63	management	management	NOUN
gujaf-79	23	64	practices	practice	NOUN
gujaf-79	23	65	in	in	ADP
gujaf-79	23	66	these	these	DET
gujaf-79	23	67	firms	firm	NOUN
gujaf-79	23	68	and	and	CCONJ
gujaf-79	23	69	the	the	DET
gujaf-79	23	70	reliability	reliability	NOUN
gujaf-79	23	71	on	on	ADP
gujaf-79	23	72	financial	financial	ADJ
gujaf-79	23	73	statement	statement	NOUN
gujaf-79	23	74	by	by	ADP
gujaf-79	23	75	shareholders	shareholder	NOUN
gujaf-79	23	76	for	for	ADP
gujaf-79	23	77	decision	decision	NOUN
gujaf-79	23	78	making	making	NOUN
gujaf-79	23	79	became	become	VERB
gujaf-79	23	80	questionable	questionable	ADJ
gujaf-79	23	81	(	(	PUNCT
gujaf-79	23	82	musa	musa	NOUN
gujaf-79	23	83	,	,	PUNCT
gujaf-79	23	84	ibikunle	ibikunle	NOUN
gujaf-79	23	85	&	&	CCONJ
gujaf-79	23	86	victor	victor	PROPN
gujaf-79	23	87	,	,	PUNCT
gujaf-79	23	88	2013	2013	NUM
gujaf-79	23	89	)	)	PUNCT
gujaf-79	23	90	.	.	PUNCT
gujaf-79	24	1	in	in	ADP
gujaf-79	24	2	general	general	ADJ
gujaf-79	24	3	,	,	PUNCT
gujaf-79	24	4	available	available	ADJ
gujaf-79	24	5	literatures	literature	NOUN
gujaf-79	24	6	in	in	ADP
gujaf-79	24	7	nigeria	nigeria	PROPN
gujaf-79	24	8	show	show	VERB
gujaf-79	24	9	that	that	SCONJ
gujaf-79	24	10	there	there	PRON
gujaf-79	24	11	are	be	VERB
gujaf-79	24	12	few	few	ADJ
gujaf-79	24	13	research	research	NOUN
gujaf-79	24	14	works	work	NOUN
gujaf-79	24	15	on	on	ADP
gujaf-79	24	16	the	the	DET
gujaf-79	24	17	influence	influence	NOUN
gujaf-79	24	18	of	of	ADP
gujaf-79	24	19	board	board	NOUN
gujaf-79	24	20	compositionon	compositionon	NOUN
gujaf-79	24	21	earnings	earning	NOUN
gujaf-79	24	22	management	management	NOUN
gujaf-79	24	23	.	.	PUNCT
gujaf-79	25	1	hence	hence	ADV
gujaf-79	25	2	,	,	PUNCT
gujaf-79	25	3	this	this	DET
gujaf-79	25	4	paper	paper	NOUN
gujaf-79	25	5	is	be	AUX
gujaf-79	25	6	aimed	aim	VERB
gujaf-79	25	7	at	at	ADP
gujaf-79	25	8	determining	determine	VERB
gujaf-79	25	9	the	the	DET
gujaf-79	25	10	likely	likely	ADJ
gujaf-79	25	11	relationship	relationship	NOUN
gujaf-79	25	12	which	which	PRON
gujaf-79	25	13	exists	exist	VERB
gujaf-79	25	14	between	between	ADP
gujaf-79	25	15	the	the	DET
gujaf-79	25	16	board	board	NOUN
gujaf-79	25	17	composition	composition	NOUN
gujaf-79	25	18	and	and	CCONJ
gujaf-79	25	19	earnings	earning	NOUN
gujaf-79	25	20	management	management	NOUN
gujaf-79	25	21	with	with	ADP
gujaf-79	25	22	reference	reference	NOUN
gujaf-79	25	23	to	to	ADP
gujaf-79	25	24	listed	list	VERB
gujaf-79	25	25	non	non	ADJ
gujaf-79	25	26	-	-	ADJ
gujaf-79	25	27	financial	financial	ADJ
gujaf-79	25	28	firms	firm	NOUN
gujaf-79	25	29	in	in	ADP
gujaf-79	25	30	nigeria	nigeria	PROPN
gujaf-79	25	31	.	.	PUNCT
gujaf-79	26	1	furthermore	furthermore	ADV
gujaf-79	26	2	,	,	PUNCT
gujaf-79	26	3	several	several	ADJ
gujaf-79	26	4	of	of	ADP
gujaf-79	26	5	the	the	DET
gujaf-79	26	6	prior	prior	ADJ
gujaf-79	26	7	research	research	NOUN
gujaf-79	26	8	only	only	ADV
gujaf-79	26	9	cover	cover	VERB
gujaf-79	26	10	a	a	DET
gujaf-79	26	11	portion	portion	NOUN
gujaf-79	26	12	of	of	ADP
gujaf-79	26	13	the	the	DET
gujaf-79	26	14	time	time	NOUN
gujaf-79	26	15	span	span	NOUN
gujaf-79	26	16	,	,	PUNCT
gujaf-79	26	17	leaving	leave	VERB
gujaf-79	26	18	a	a	DET
gujaf-79	26	19	gap	gap	NOUN
gujaf-79	26	20	.	.	PUNCT
gujaf-79	27	1	leslie	leslie	PROPN
gujaf-79	27	2	and	and	CCONJ
gujaf-79	27	3	okoeguale	okoeguale	PROPN
gujaf-79	27	4	(	(	PUNCT
gujaf-79	27	5	2013	2013	NUM
gujaf-79	27	6	)	)	PUNCT
gujaf-79	27	7	,	,	PUNCT
gujaf-79	27	8	for	for	ADP
gujaf-79	27	9	example	example	NOUN
gujaf-79	27	10	,	,	PUNCT
gujaf-79	27	11	covered	cover	VERB
gujaf-79	27	12	the	the	DET
gujaf-79	27	13	years	year	NOUN
gujaf-79	27	14	2005	2005	NUM
gujaf-79	27	15	to	to	ADP
gujaf-79	27	16	2010	2010	NUM
gujaf-79	27	17	.	.	PUNCT
gujaf-79	28	1	hassan	hassan	PROPN
gujaf-79	28	2	(	(	PUNCT
gujaf-79	28	3	2012	2012	NUM
gujaf-79	28	4	)	)	PUNCT
gujaf-79	28	5	studied	study	VERB
gujaf-79	28	6	the	the	DET
gujaf-79	28	7	years	year	NOUN
gujaf-79	28	8	2008	2008	NUM
gujaf-79	28	9	-	-	SYM
gujaf-79	28	10	2010	2010	NUM
gujaf-79	28	11	,	,	PUNCT
gujaf-79	28	12	while	while	SCONJ
gujaf-79	28	13	fodio	fodio	NOUN
gujaf-79	28	14	,	,	PUNCT
gujaf-79	28	15	ibikunle	ibikunle	NOUN
gujaf-79	28	16	,	,	PUNCT
gujaf-79	28	17	and	and	CCONJ
gujaf-79	28	18	oba	oba	PROPN
gujaf-79	28	19	(	(	PUNCT
gujaf-79	28	20	2013	2013	NUM
gujaf-79	28	21	)	)	PUNCT
gujaf-79	28	22	studied	study	VERB
gujaf-79	28	23	the	the	DET
gujaf-79	28	24	years	year	NOUN
gujaf-79	28	25	20072010	20072010	NUM
gujaf-79	28	26	.	.	PUNCT
gujaf-79	29	1	these	these	DET
gujaf-79	29	2	periods	period	NOUN
gujaf-79	29	3	can	can	AUX
gujaf-79	29	4	be	be	AUX
gujaf-79	29	5	considered	consider	VERB
gujaf-79	29	6	out	out	ADP
gujaf-79	29	7	of	of	ADP
gujaf-79	29	8	date	date	NOUN
gujaf-79	29	9	because	because	SCONJ
gujaf-79	29	10	a	a	DET
gujaf-79	29	11	lot	lot	NOUN
gujaf-79	29	12	of	of	ADP
gujaf-79	29	13	things	thing	NOUN
gujaf-79	29	14	have	have	AUX
gujaf-79	29	15	happened	happen	VERB
gujaf-79	29	16	since	since	SCONJ
gujaf-79	29	17	then	then	ADV
gujaf-79	29	18	,	,	PUNCT
gujaf-79	29	19	such	such	ADJ
gujaf-79	29	20	as	as	ADP
gujaf-79	29	21	the	the	DET
gujaf-79	29	22	nigeria	nigeria	PROPN
gujaf-79	29	23	sec	sec	PROPN
gujaf-79	29	24	’s	’s	PART
gujaf-79	29	25	amendments	amendment	NOUN
gujaf-79	29	26	to	to	ADP
gujaf-79	29	27	the	the	DET
gujaf-79	29	28	present	present	ADJ
gujaf-79	29	29	corporate	corporate	ADJ
gujaf-79	29	30	governance	governance	NOUN
gujaf-79	29	31	code	code	NOUN
gujaf-79	29	32	in	in	ADP
gujaf-79	29	33	2011	2011	NUM
gujaf-79	29	34	.	.	PUNCT
gujaf-79	30	1	because	because	SCONJ
gujaf-79	30	2	the	the	DET
gujaf-79	30	3	studies	study	NOUN
gujaf-79	30	4	have	have	AUX
gujaf-79	30	5	been	be	AUX
gujaf-79	30	6	taken	take	VERB
gujaf-79	30	7	over	over	ADP
gujaf-79	30	8	by	by	ADP
gujaf-79	30	9	the	the	DET
gujaf-79	30	10	changes	change	NOUN
gujaf-79	30	11	,	,	PUNCT
gujaf-79	30	12	some	some	PRON
gujaf-79	30	13	of	of	ADP
gujaf-79	30	14	the	the	DET
gujaf-79	30	15	findings	finding	NOUN
gujaf-79	30	16	of	of	ADP
gujaf-79	30	17	these	these	DET
gujaf-79	30	18	researches	research	NOUN
gujaf-79	30	19	may	may	AUX
gujaf-79	30	20	not	not	PART
gujaf-79	30	21	be	be	AUX
gujaf-79	30	22	convinced	convince	VERB
gujaf-79	30	23	.	.	PUNCT
gujaf-79	31	1	similarly	similarly	ADV
gujaf-79	31	2	,	,	PUNCT
gujaf-79	31	3	hassan	hassan	PROPN
gujaf-79	31	4	(	(	PUNCT
gujaf-79	31	5	2012	2012	NUM
gujaf-79	31	6	)	)	PUNCT
gujaf-79	31	7	only	only	ADV
gujaf-79	31	8	worked	work	VERB
gujaf-79	31	9	on	on	ADP
gujaf-79	31	10	3	3	NUM
gujaf-79	31	11	years	year	NOUN
gujaf-79	31	12	,	,	PUNCT
gujaf-79	31	13	which	which	PRON
gujaf-79	31	14	was	be	AUX
gujaf-79	31	15	deemed	deem	VERB
gujaf-79	31	16	insufficient	insufficient	ADJ
gujaf-79	31	17	for	for	ADP
gujaf-79	31	18	generalisation	generalisation	NOUN
gujaf-79	31	19	of	of	ADP
gujaf-79	31	20	findings	finding	NOUN
gujaf-79	31	21	.	.	PUNCT
gujaf-79	32	1	furthermore	furthermore	ADV
gujaf-79	32	2	,	,	PUNCT
gujaf-79	32	3	most	most	ADJ
gujaf-79	32	4	studies	study	NOUN
gujaf-79	32	5	in	in	ADP
gujaf-79	32	6	this	this	DET
gujaf-79	32	7	area	area	NOUN
gujaf-79	32	8	have	have	AUX
gujaf-79	32	9	focused	focus	VERB
gujaf-79	32	10	on	on	ADP
gujaf-79	32	11	the	the	DET
gujaf-79	32	12	conglomerate	conglomerate	NOUN
gujaf-79	32	13	or	or	CCONJ
gujaf-79	32	14	banking	banking	NOUN
gujaf-79	32	15	sectors	sector	NOUN
gujaf-79	32	16	(	(	PUNCT
gujaf-79	32	17	uadiale	uadiale	PROPN
gujaf-79	32	18	2012	2012	NUM
gujaf-79	32	19	;	;	PUNCT
gujaf-79	32	20	fodio	fodio	PROPN
gujaf-79	32	21	et	et	PROPN
gujaf-79	32	22	al	al	PROPN
gujaf-79	32	23	.	.	PROPN
gujaf-79	32	24	2013	2013	NUM
gujaf-79	32	25	;	;	PUNCT
gujaf-79	32	26	okoeguale	okoeguale	PROPN
gujaf-79	32	27	2013	2013	NUM
gujaf-79	32	28	and	and	CCONJ
gujaf-79	32	29	ugbede	ugbede	NOUN
gujaf-79	32	30	,	,	PUNCT
gujaf-79	32	31	lizam	lizam	PROPN
gujaf-79	32	32	&	&	CCONJ
gujaf-79	32	33	kaseri	kaseri	PROPN
gujaf-79	32	34	;	;	PUNCT
gujaf-79	32	35	2013	2013	NUM
gujaf-79	32	36	)	)	PUNCT
gujaf-79	32	37	,	,	PUNCT
gujaf-79	32	38	and	and	CCONJ
gujaf-79	32	39	only	only	ADV
gujaf-79	32	40	a	a	DET
gujaf-79	32	41	few	few	ADJ
gujaf-79	32	42	have	have	AUX
gujaf-79	32	43	specifically	specifically	ADV
gujaf-79	32	44	addressed	address	VERB
gujaf-79	32	45	the	the	DET
gujaf-79	32	46	listed	list	VERB
gujaf-79	32	47	non	non	ADJ
gujaf-79	32	48	-	-	ADJ
gujaf-79	32	49	financial	financial	ADJ
gujaf-79	32	50	firms	firm	NOUN
gujaf-79	32	51	in	in	ADP
gujaf-79	32	52	nigeria	nigeria	PROPN
gujaf-79	32	53	(	(	PUNCT
gujaf-79	32	54	uadiale	uadiale	PROPN
gujaf-79	32	55	2012	2012	NUM
gujaf-79	32	56	;	;	PUNCT
gujaf-79	32	57	fodio	fodio	PROPN
gujaf-79	32	58	et	et	PROPN
gujaf-79	32	59	al	al	PROPN
gujaf-79	32	60	.	.	PROPN
gujaf-79	32	61	2013	2013	NUM
gujaf-79	32	62	;	;	PUNCT
gujaf-79	32	63	okoeguale	okoeguale	PROPN
gujaf-79	32	64	2013	2013	NUM
gujaf-79	32	65	and	and	CCONJ
gujaf-79	32	66	ugbede	ugbede	NOUN
gujaf-79	32	67	,	,	PUNCT
gujaf-79	32	68	lizam	lizam	PROPN
gujaf-79	32	69	&	&	CCONJ
gujaf-79	32	70	kaseri	kaseri	PROPN
gujaf-79	32	71	,	,	PUNCT
gujaf-79	32	72	2013	2013	NUM
gujaf-79	32	73	)	)	PUNCT
gujaf-79	32	74	therefore	therefore	ADV
gujaf-79	32	75	,	,	PUNCT
gujaf-79	32	76	the	the	DET
gujaf-79	32	77	motive	motive	NOUN
gujaf-79	32	78	behind	behind	ADP
gujaf-79	32	79	this	this	DET
gujaf-79	32	80	study	study	NOUN
gujaf-79	32	81	is	be	AUX
gujaf-79	32	82	the	the	DET
gujaf-79	32	83	implicit	implicit	ADJ
gujaf-79	32	84	assertion	assertion	NOUN
gujaf-79	32	85	made	make	VERB
gujaf-79	32	86	by	by	ADP
gujaf-79	32	87	klein	klein	PROPN
gujaf-79	32	88	(	(	PUNCT
gujaf-79	32	89	2006	2006	NUM
gujaf-79	32	90	)	)	PUNCT
gujaf-79	32	91	that	that	SCONJ
gujaf-79	32	92	earnings	earning	NOUN
gujaf-79	32	93	management	management	NOUN
gujaf-79	32	94	and	and	CCONJ
gujaf-79	32	95	poor	poor	ADJ
gujaf-79	32	96	corporate	corporate	ADJ
gujaf-79	32	97	governance	governance	NOUN
gujaf-79	32	98	are	be	AUX
gujaf-79	32	99	positively	positively	ADV
gujaf-79	32	100	related	relate	VERB
gujaf-79	32	101	;	;	PUNCT
gujaf-79	32	102	and	and	CCONJ
gujaf-79	32	103	most	most	ADJ
gujaf-79	32	104	corporate	corporate	ADJ
gujaf-79	32	105	governance	governance	NOUN
gujaf-79	32	106	codes	code	NOUN
gujaf-79	32	107	introduced	introduce	VERB
gujaf-79	32	108	in	in	ADP
gujaf-79	32	109	nigeria	nigeria	PROPN
gujaf-79	32	110	are	be	AUX
gujaf-79	32	111	designed	design	VERB
gujaf-79	32	112	to	to	PART
gujaf-79	32	113	strengthen	strengthen	VERB
gujaf-79	32	114	boards	board	NOUN
gujaf-79	32	115	monitoring	monitor	VERB
gujaf-79	32	116	functions	function	NOUN
gujaf-79	32	117	;	;	PUNCT
gujaf-79	32	118	yet	yet	CCONJ
gujaf-79	32	119	there	there	PRON
gujaf-79	32	120	are	be	VERB
gujaf-79	32	121	still	still	ADV
gujaf-79	32	122	cases	case	NOUN
gujaf-79	32	123	of	of	ADP
gujaf-79	32	124	corporate	corporate	ADJ
gujaf-79	32	125	governance	governance	NOUN
gujaf-79	32	126	malfunctions	malfunction	NOUN
gujaf-79	32	127	.	.	PUNCT
gujaf-79	33	1	exanples	exanple	NOUN
gujaf-79	33	2	of	of	ADP
gujaf-79	33	3	such	such	ADJ
gujaf-79	33	4	cases	case	NOUN
gujaf-79	33	5	are	be	AUX
gujaf-79	33	6	cadbury	cadbury	PROPN
gujaf-79	33	7	nig	nig	PROPN
gujaf-79	33	8	.	.	PUNCT
gujaf-79	34	1	plc	plc	PROPN
gujaf-79	34	2	.	.	PUNCT
gujaf-79	35	1	in	in	ADP
gujaf-79	35	2	2006	2006	NUM
gujaf-79	35	3	,	,	PUNCT
gujaf-79	35	4	adelphia	adelphia	PROPN
gujaf-79	35	5	in	in	ADP
gujaf-79	35	6	2005	2005	NUM
gujaf-79	35	7	,	,	PUNCT
gujaf-79	35	8	enron	enron	PROPN
gujaf-79	35	9	in	in	ADP
gujaf-79	35	10	2003	2003	NUM
gujaf-79	35	11	,	,	PUNCT
gujaf-79	35	12	tyco	tyco	PROPN
gujaf-79	35	13	in	in	ADP
gujaf-79	35	14	2002	2002	NUM
gujaf-79	35	15	and	and	CCONJ
gujaf-79	35	16	worldcom	worldcom	PROPN
gujaf-79	35	17	in	in	ADP
gujaf-79	35	18	2002	2002	NUM
gujaf-79	35	19	.	.	PUNCT
gujaf-79	36	1	several	several	ADJ
gujaf-79	36	2	bodies	body	NOUN
gujaf-79	36	3	of	of	ADP
gujaf-79	36	4	literature	literature	NOUN
gujaf-79	36	5	have	have	AUX
gujaf-79	36	6	identified	identify	VERB
gujaf-79	36	7	various	various	ADJ
gujaf-79	36	8	board	board	NOUN
gujaf-79	36	9	attributes	attribute	NOUN
gujaf-79	36	10	that	that	PRON
gujaf-79	36	11	can	can	AUX
gujaf-79	36	12	improve	improve	VERB
gujaf-79	36	13	their	their	PRON
gujaf-79	36	14	monitoring	monitoring	NOUN
gujaf-79	36	15	functions	function	NOUN
gujaf-79	36	16	.	.	PUNCT
gujaf-79	37	1	however	however	ADV
gujaf-79	37	2	,	,	PUNCT
gujaf-79	37	3	up	up	ADP
gujaf-79	37	4	to	to	ADP
gujaf-79	37	5	date	date	NOUN
gujaf-79	37	6	,	,	PUNCT
gujaf-79	37	7	there	there	PRON
gujaf-79	37	8	is	be	VERB
gujaf-79	37	9	no	no	DET
gujaf-79	37	10	consensus	consensus	NOUN
gujaf-79	37	11	as	as	ADP
gujaf-79	37	12	to	to	ADP
gujaf-79	37	13	what	what	DET
gujaf-79	37	14	combination	combination	NOUN
gujaf-79	37	15	of	of	ADP
gujaf-79	37	16	board	board	NOUN
gujaf-79	37	17	of	of	ADP
gujaf-79	37	18	directors	director	NOUN
gujaf-79	37	19	’	'	PUNCT
gujaf-79	37	20	characteristics	characteristic	NOUN
gujaf-79	37	21	constitutes	constitute	VERB
gujaf-79	37	22	the	the	DET
gujaf-79	37	23	effective	effective	ADJ
gujaf-79	37	24	board	board	NOUN
gujaf-79	37	25	composition	composition	NOUN
gujaf-79	37	26	in	in	ADP
gujaf-79	37	27	monitoring	monitor	VERB
gujaf-79	37	28	managerial	managerial	ADJ
gujaf-79	37	29	incentive	incentive	NOUN
gujaf-79	37	30	to	to	PART
gujaf-79	37	31	manage	manage	VERB
gujaf-79	37	32	earnings	earning	NOUN
gujaf-79	37	33	,	,	PUNCT
gujaf-79	37	34	therefore	therefore	ADV
gujaf-79	37	35	this	this	DET
gujaf-79	37	36	study	study	NOUN
gujaf-79	37	37	.	.	PUNCT
gujaf-79	38	1	2	2	X
gujaf-79	38	2	.	.	X
gujaf-79	38	3	review	review	NOUN
gujaf-79	38	4	of	of	ADP
gujaf-79	38	5	related	related	ADJ
gujaf-79	38	6	studies	study	NOUN
gujaf-79	38	7	earnings	earning	NOUN
gujaf-79	38	8	management	management	NOUN
gujaf-79	38	9	is	be	AUX
gujaf-79	38	10	a	a	DET
gujaf-79	38	11	term	term	NOUN
gujaf-79	38	12	that	that	PRON
gujaf-79	38	13	has	have	AUX
gujaf-79	38	14	been	be	AUX
gujaf-79	38	15	addressed	address	VERB
gujaf-79	38	16	in	in	ADP
gujaf-79	38	17	several	several	ADJ
gujaf-79	38	18	ways	way	NOUN
gujaf-79	38	19	by	by	ADP
gujaf-79	38	20	various	various	ADJ
gujaf-79	38	21	authors	author	NOUN
gujaf-79	38	22	especially	especially	ADV
gujaf-79	38	23	in	in	ADP
gujaf-79	38	24	the	the	DET
gujaf-79	38	25	field	field	NOUN
gujaf-79	38	26	of	of	ADP
gujaf-79	38	27	accounting	accounting	NOUN
gujaf-79	38	28	and	and	CCONJ
gujaf-79	38	29	finance	finance	NOUN
gujaf-79	38	30	though	though	ADV
gujaf-79	38	31	not	not	PART
gujaf-79	38	32	limited	limit	VERB
gujaf-79	38	33	to	to	ADP
gujaf-79	38	34	the	the	DET
gujaf-79	38	35	two	two	NUM
gujaf-79	38	36	as	as	SCONJ
gujaf-79	38	37	other	other	ADJ
gujaf-79	38	38	professionals	professional	NOUN
gujaf-79	38	39	have	have	AUX
gujaf-79	38	40	also	also	ADV
gujaf-79	38	41	had	have	VERB
gujaf-79	38	42	their	their	PRON
gujaf-79	38	43	say	say	NOUN
gujaf-79	38	44	.	.	PUNCT
gujaf-79	39	1	in	in	ADP
gujaf-79	39	2	view	view	NOUN
gujaf-79	39	3	of	of	ADP
gujaf-79	39	4	this	this	PRON
gujaf-79	39	5	,	,	PUNCT
gujaf-79	39	6	this	this	DET
gujaf-79	39	7	study	study	NOUN
gujaf-79	39	8	would	would	AUX
gujaf-79	39	9	be	be	AUX
gujaf-79	39	10	incomplete	incomplete	ADJ
gujaf-79	39	11	without	without	ADP
gujaf-79	39	12	due	due	ADJ
gujaf-79	39	13	recognition	recognition	NOUN
gujaf-79	39	14	of	of	ADP
gujaf-79	39	15	these	these	DET
gujaf-79	39	16	writers	writer	NOUN
gujaf-79	39	17	whose	whose	DET
gujaf-79	39	18	works	work	NOUN
gujaf-79	39	19	serve	serve	VERB
gujaf-79	39	20	as	as	ADP
gujaf-79	39	21	the	the	DET
gujaf-79	39	22	foundation	foundation	NOUN
gujaf-79	39	23	for	for	ADP
gujaf-79	39	24	the	the	DET
gujaf-79	39	25	subject	subject	NOUN
gujaf-79	39	26	of	of	ADP
gujaf-79	39	27	earnings	earning	NOUN
gujaf-79	39	28	gusau	gusau	ADJ
gujaf-79	39	29	journal	journal	NOUN
gujaf-79	39	30	of	of	ADP
gujaf-79	39	31	accounting	accounting	NOUN
gujaf-79	39	32	and	and	CCONJ
gujaf-79	39	33	finance	finance	NOUN
gujaf-79	39	34	,	,	PUNCT
gujaf-79	39	35	vol	vol	NOUN
gujaf-79	39	36	.	.	PROPN
gujaf-79	39	37	2	2	NUM
gujaf-79	39	38	,	,	PUNCT
gujaf-79	39	39	issue	issue	NOUN
gujaf-79	39	40	3	3	NUM
gujaf-79	39	41	,	,	PUNCT
gujaf-79	39	42	april	april	PROPN
gujaf-79	39	43	,	,	PUNCT
gujaf-79	39	44	2021	2021	NUM
gujaf-79	39	45	4	4	NUM
gujaf-79	39	46	management	management	NOUN
gujaf-79	39	47	in	in	ADP
gujaf-79	39	48	accounting	accounting	NOUN
gujaf-79	39	49	.	.	PUNCT
gujaf-79	40	1	therefore	therefore	ADV
gujaf-79	40	2	,	,	PUNCT
gujaf-79	40	3	this	this	DET
gujaf-79	40	4	section	section	NOUN
gujaf-79	40	5	is	be	AUX
gujaf-79	40	6	dedicated	dedicate	VERB
gujaf-79	40	7	to	to	ADP
gujaf-79	40	8	citing	cite	VERB
gujaf-79	40	9	works	work	NOUN
gujaf-79	40	10	of	of	ADP
gujaf-79	40	11	note	note	NOUN
gujaf-79	40	12	of	of	ADP
gujaf-79	40	13	various	various	ADJ
gujaf-79	40	14	authors	author	NOUN
gujaf-79	40	15	and	and	CCONJ
gujaf-79	40	16	delves	delf	NOUN
gujaf-79	40	17	on	on	ADP
gujaf-79	40	18	how	how	SCONJ
gujaf-79	40	19	they	they	PRON
gujaf-79	40	20	have	have	AUX
gujaf-79	40	21	immensely	immensely	ADV
gujaf-79	40	22	contributed	contribute	VERB
gujaf-79	40	23	to	to	ADP
gujaf-79	40	24	the	the	DET
gujaf-79	40	25	body	body	NOUN
gujaf-79	40	26	of	of	ADP
gujaf-79	40	27	literature	literature	NOUN
gujaf-79	40	28	on	on	ADP
gujaf-79	40	29	the	the	DET
gujaf-79	40	30	term	term	NOUN
gujaf-79	40	31	earnings	earning	NOUN
gujaf-79	40	32	management	management	NOUN
gujaf-79	40	33	.	.	PUNCT
gujaf-79	41	1	the	the	DET
gujaf-79	41	2	board	board	NOUN
gujaf-79	41	3	is	be	AUX
gujaf-79	41	4	the	the	DET
gujaf-79	41	5	apex	apex	NOUN
gujaf-79	41	6	executive	executive	ADJ
gujaf-79	41	7	body	body	NOUN
gujaf-79	41	8	of	of	ADP
gujaf-79	41	9	company	company	NOUN
gujaf-79	41	10	which	which	PRON
gujaf-79	41	11	responsible	responsible	ADJ
gujaf-79	41	12	for	for	ADP
gujaf-79	41	13	the	the	DET
gujaf-79	41	14	task	task	NOUN
gujaf-79	41	15	of	of	ADP
gujaf-79	41	16	monitoring	monitoring	NOUN
gujaf-79	41	17	and	and	CCONJ
gujaf-79	41	18	overseeing	oversee	VERB
gujaf-79	41	19	operations	operation	NOUN
gujaf-79	41	20	of	of	ADP
gujaf-79	41	21	the	the	DET
gujaf-79	41	22	management	management	NOUN
gujaf-79	41	23	of	of	ADP
gujaf-79	41	24	company	company	NOUN
gujaf-79	41	25	.	.	PUNCT
gujaf-79	42	1	the	the	DET
gujaf-79	42	2	role	role	NOUN
gujaf-79	42	3	of	of	ADP
gujaf-79	42	4	boards	board	NOUN
gujaf-79	42	5	is	be	AUX
gujaf-79	42	6	to	to	PART
gujaf-79	42	7	safeguard	safeguard	VERB
gujaf-79	42	8	and	and	CCONJ
gujaf-79	42	9	defend	defend	VERB
gujaf-79	42	10	the	the	DET
gujaf-79	42	11	interest	interest	NOUN
gujaf-79	42	12	of	of	ADP
gujaf-79	42	13	shareholders	shareholder	NOUN
gujaf-79	42	14	in	in	ADP
gujaf-79	42	15	an	an	DET
gujaf-79	42	16	economic	economic	ADJ
gujaf-79	42	17	environment	environment	NOUN
gujaf-79	42	18	in	in	ADP
gujaf-79	42	19	the	the	DET
gujaf-79	42	20	course	course	NOUN
gujaf-79	42	21	of	of	ADP
gujaf-79	42	22	maintaining	maintain	VERB
gujaf-79	42	23	managerial	managerial	ADJ
gujaf-79	42	24	competence	competence	NOUN
gujaf-79	42	25	and	and	CCONJ
gujaf-79	42	26	obligation	obligation	NOUN
gujaf-79	42	27	in	in	ADP
gujaf-79	42	28	search	search	NOUN
gujaf-79	42	29	for	for	ADP
gujaf-79	42	30	best	good	ADJ
gujaf-79	42	31	corporate	corporate	ADJ
gujaf-79	42	32	performance	performance	NOUN
gujaf-79	42	33	.	.	PUNCT
gujaf-79	43	1	the	the	DET
gujaf-79	43	2	board	board	NOUN
gujaf-79	43	3	is	be	AUX
gujaf-79	43	4	expected	expect	VERB
gujaf-79	43	5	to	to	PART
gujaf-79	43	6	halt	halt	VERB
gujaf-79	43	7	the	the	DET
gujaf-79	43	8	adverse	adverse	ADJ
gujaf-79	43	9	management	management	NOUN
gujaf-79	43	10	practices	practice	NOUN
gujaf-79	43	11	that	that	PRON
gujaf-79	43	12	may	may	AUX
gujaf-79	43	13	result	result	VERB
gujaf-79	43	14	to	to	ADP
gujaf-79	43	15	failures	failure	NOUN
gujaf-79	43	16	or	or	CCONJ
gujaf-79	43	17	catastrophes	catastrophe	NOUN
gujaf-79	43	18	and	and	CCONJ
gujaf-79	43	19	should	should	AUX
gujaf-79	43	20	make	make	VERB
gujaf-79	43	21	sure	sure	ADJ
gujaf-79	43	22	that	that	SCONJ
gujaf-79	43	23	company	company	NOUN
gujaf-79	43	24	acts	act	VERB
gujaf-79	43	25	on	on	ADP
gujaf-79	43	26	those	those	DET
gujaf-79	43	27	strength	strength	NOUN
gujaf-79	43	28	,	,	PUNCT
gujaf-79	43	29	prospects	prospect	NOUN
gujaf-79	43	30	and	and	CCONJ
gujaf-79	43	31	opportunities	opportunity	NOUN
gujaf-79	43	32	that	that	PRON
gujaf-79	43	33	improve	improve	VERB
gujaf-79	43	34	and	and	CCONJ
gujaf-79	43	35	add	add	VERB
gujaf-79	43	36	value	value	NOUN
gujaf-79	43	37	to	to	ADP
gujaf-79	43	38	the	the	DET
gujaf-79	43	39	wealth	wealth	NOUN
gujaf-79	43	40	of	of	ADP
gujaf-79	43	41	all	all	DET
gujaf-79	43	42	stakeholders	stakeholder	NOUN
gujaf-79	43	43	.	.	PUNCT
gujaf-79	44	1	(	(	PUNCT
gujaf-79	44	2	al	al	PROPN
gujaf-79	44	3	azeez	azeez	PROPN
gujaf-79	44	4	,	,	PUNCT
gujaf-79	44	5	sukoharsono	sukoharsono	NOUN
gujaf-79	44	6	,	,	PUNCT
gujaf-79	44	7	roekhudin	roekhudin	NOUN
gujaf-79	44	8	&	&	CCONJ
gujaf-79	44	9	andayani	andayani	ADJ
gujaf-79	44	10	,	,	PUNCT
gujaf-79	44	11	2019	2019	NUM
gujaf-79	44	12	)	)	PUNCT
gujaf-79	44	13	.	.	PUNCT
gujaf-79	45	1	similarly	similarly	ADV
gujaf-79	45	2	,	,	PUNCT
gujaf-79	45	3	board	board	NOUN
gujaf-79	45	4	does	do	VERB
gujaf-79	45	5	the	the	DET
gujaf-79	45	6	supervision	supervision	NOUN
gujaf-79	45	7	,	,	PUNCT
gujaf-79	45	8	build	build	VERB
gujaf-79	45	9	up	up	ADP
gujaf-79	45	10	directional	directional	ADJ
gujaf-79	45	11	policy	policy	NOUN
gujaf-79	45	12	and	and	CCONJ
gujaf-79	45	13	ensure	ensure	VERB
gujaf-79	45	14	answerability	answerability	NOUN
gujaf-79	45	15	of	of	ADP
gujaf-79	45	16	the	the	DET
gujaf-79	45	17	company	company	NOUN
gujaf-79	45	18	to	to	ADP
gujaf-79	45	19	its	its	PRON
gujaf-79	45	20	owners	owner	NOUN
gujaf-79	45	21	and	and	CCONJ
gujaf-79	45	22	regulators	regulator	NOUN
gujaf-79	45	23	.	.	PUNCT
gujaf-79	46	1	(	(	PUNCT
gujaf-79	46	2	saleh	saleh	NOUN
gujaf-79	46	3	,	,	PUNCT
gujaf-79	46	4	iskandar	iskandar	PROPN
gujaf-79	46	5	&	&	CCONJ
gujaf-79	46	6	rahmat	rahmat	PROPN
gujaf-79	46	7	,	,	PUNCT
gujaf-79	46	8	2005	2005	NUM
gujaf-79	46	9	)	)	PUNCT
gujaf-79	46	10	.	.	PUNCT
gujaf-79	47	1	as	as	ADP
gujaf-79	47	2	part	part	NOUN
gujaf-79	47	3	of	of	ADP
gujaf-79	47	4	mechanism	mechanism	NOUN
gujaf-79	47	5	of	of	ADP
gujaf-79	47	6	the	the	DET
gujaf-79	47	7	corporate	corporate	ADJ
gujaf-79	47	8	governance	governance	NOUN
gujaf-79	47	9	,	,	PUNCT
gujaf-79	47	10	the	the	DET
gujaf-79	47	11	board	board	NOUN
gujaf-79	47	12	is	be	AUX
gujaf-79	47	13	often	often	ADV
gujaf-79	47	14	regarded	regard	VERB
gujaf-79	47	15	as	as	ADP
gujaf-79	47	16	main	main	ADJ
gujaf-79	47	17	internal	internal	ADJ
gujaf-79	47	18	control	control	NOUN
gujaf-79	47	19	tool	tool	NOUN
gujaf-79	47	20	to	to	PART
gujaf-79	47	21	watch	watch	VERB
gujaf-79	47	22	and	and	CCONJ
gujaf-79	47	23	check	check	VERB
gujaf-79	47	24	top	top	ADJ
gujaf-79	47	25	management	management	NOUN
gujaf-79	47	26	,	,	PUNCT
gujaf-79	47	27	and	and	CCONJ
gujaf-79	47	28	safeguard	safeguard	VERB
gujaf-79	47	29	the	the	DET
gujaf-79	47	30	interest	interest	NOUN
gujaf-79	47	31	of	of	ADP
gujaf-79	47	32	shareholders	shareholder	NOUN
gujaf-79	47	33	.	.	PUNCT
gujaf-79	48	1	the	the	DET
gujaf-79	48	2	number	number	NOUN
gujaf-79	48	3	of	of	ADP
gujaf-79	48	4	independent	independent	ADJ
gujaf-79	48	5	outside	outside	ADJ
gujaf-79	48	6	directors	director	NOUN
gujaf-79	48	7	on	on	ADP
gujaf-79	48	8	the	the	DET
gujaf-79	48	9	board	board	NOUN
gujaf-79	48	10	is	be	AUX
gujaf-79	48	11	expressed	express	VERB
gujaf-79	48	12	as	as	ADP
gujaf-79	48	13	a	a	DET
gujaf-79	48	14	percentage	percentage	NOUN
gujaf-79	48	15	.	.	PUNCT
gujaf-79	49	1	outsiderdominated	outsiderdominate	VERB
gujaf-79	49	2	boards	board	NOUN
gujaf-79	49	3	are	be	AUX
gujaf-79	49	4	better	well	ADJ
gujaf-79	49	5	able	able	ADJ
gujaf-79	49	6	to	to	PART
gujaf-79	49	7	oversee	oversee	VERB
gujaf-79	49	8	and	and	CCONJ
gujaf-79	49	9	control	control	NOUN
gujaf-79	49	10	managers	manager	NOUN
gujaf-79	49	11	,	,	PUNCT
gujaf-79	49	12	according	accord	VERB
gujaf-79	49	13	to	to	ADP
gujaf-79	49	14	dunn	dunn	PROPN
gujaf-79	49	15	(	(	PUNCT
gujaf-79	49	16	1987	1987	NUM
gujaf-79	49	17	)	)	PUNCT
gujaf-79	49	18	.	.	PUNCT
gujaf-79	50	1	outside	outside	ADJ
gujaf-79	50	2	directors	director	NOUN
gujaf-79	50	3	are	be	AUX
gujaf-79	50	4	unaffiliated	unaffiliate	VERB
gujaf-79	50	5	with	with	ADP
gujaf-79	50	6	the	the	DET
gujaf-79	50	7	firm	firm	NOUN
gujaf-79	50	8	's	's	PART
gujaf-79	50	9	management	management	NOUN
gujaf-79	50	10	and	and	CCONJ
gujaf-79	50	11	bring	bring	VERB
gujaf-79	50	12	with	with	ADP
gujaf-79	50	13	them	they	PRON
gujaf-79	50	14	a	a	DET
gujaf-79	50	15	plethora	plethora	NOUN
gujaf-79	50	16	of	of	ADP
gujaf-79	50	17	knowledge	knowledge	NOUN
gujaf-79	50	18	(	(	PUNCT
gujaf-79	50	19	firstenberg	firstenberg	PROPN
gujaf-79	50	20	and	and	CCONJ
gujaf-79	50	21	makiel	makiel	NOUN
gujaf-79	50	22	,	,	PUNCT
gujaf-79	50	23	1980	1980	NUM
gujaf-79	50	24	)	)	PUNCT
gujaf-79	50	25	.	.	PUNCT
gujaf-79	51	1	the	the	DET
gujaf-79	51	2	board	board	NOUN
gujaf-79	51	3	's	's	PART
gujaf-79	51	4	ability	ability	NOUN
gujaf-79	51	5	to	to	PART
gujaf-79	51	6	operate	operate	VERB
gujaf-79	51	7	as	as	ADP
gujaf-79	51	8	an	an	DET
gujaf-79	51	9	effective	effective	ADJ
gujaf-79	51	10	monitoring	monitoring	NOUN
gujaf-79	51	11	mechanism	mechanism	NOUN
gujaf-79	51	12	from	from	ADP
gujaf-79	51	13	the	the	DET
gujaf-79	51	14	perspective	perspective	NOUN
gujaf-79	51	15	of	of	ADP
gujaf-79	51	16	the	the	DET
gujaf-79	51	17	agency	agency	NOUN
gujaf-79	51	18	is	be	AUX
gujaf-79	51	19	contingent	contingent	ADJ
gujaf-79	51	20	on	on	ADP
gujaf-79	51	21	management	management	NOUN
gujaf-79	51	22	's	's	PART
gujaf-79	51	23	independence	independence	NOUN
gujaf-79	51	24	(	(	PUNCT
gujaf-79	51	25	beasley	beasley	PROPN
gujaf-79	51	26	,	,	PUNCT
gujaf-79	51	27	1999	1999	NUM
gujaf-79	51	28	)	)	PUNCT
gujaf-79	51	29	.	.	PUNCT
gujaf-79	52	1	the	the	DET
gujaf-79	52	2	number	number	NOUN
gujaf-79	52	3	of	of	ADP
gujaf-79	52	4	executive	executive	ADJ
gujaf-79	52	5	and	and	CCONJ
gujaf-79	52	6	non	non	ADJ
gujaf-79	52	7	-	-	ADJ
gujaf-79	52	8	executive	executive	ADJ
gujaf-79	52	9	directors	director	NOUN
gujaf-79	52	10	on	on	ADP
gujaf-79	52	11	the	the	DET
gujaf-79	52	12	board	board	NOUN
gujaf-79	52	13	is	be	AUX
gujaf-79	52	14	referred	refer	VERB
gujaf-79	52	15	to	to	ADP
gujaf-79	52	16	as	as	ADP
gujaf-79	52	17	the	the	DET
gujaf-79	52	18	board	board	NOUN
gujaf-79	52	19	size	size	NOUN
gujaf-79	52	20	.	.	PUNCT
gujaf-79	53	1	small	small	ADJ
gujaf-79	53	2	boards	board	NOUN
gujaf-79	53	3	are	be	AUX
gujaf-79	53	4	more	more	ADV
gujaf-79	53	5	effective	effective	ADJ
gujaf-79	53	6	in	in	ADP
gujaf-79	53	7	monitoring	monitor	VERB
gujaf-79	53	8	the	the	DET
gujaf-79	53	9	chief	chief	ADJ
gujaf-79	53	10	executive	executive	ADJ
gujaf-79	53	11	officer	officer	NOUN
gujaf-79	53	12	's	's	PART
gujaf-79	53	13	(	(	PUNCT
gujaf-79	53	14	ceo	ceo	NOUN
gujaf-79	53	15	)	)	PUNCT
gujaf-79	53	16	operations	operation	NOUN
gujaf-79	53	17	than	than	ADP
gujaf-79	53	18	large	large	ADJ
gujaf-79	53	19	boards	board	NOUN
gujaf-79	53	20	,	,	PUNCT
gujaf-79	53	21	according	accord	VERB
gujaf-79	53	22	to	to	ADP
gujaf-79	53	23	jensen	jensen	PROPN
gujaf-79	53	24	(	(	PUNCT
gujaf-79	53	25	1993	1993	NUM
gujaf-79	53	26	)	)	PUNCT
gujaf-79	53	27	,	,	PUNCT
gujaf-79	53	28	since	since	SCONJ
gujaf-79	53	29	large	large	ADJ
gujaf-79	53	30	boards	board	NOUN
gujaf-79	53	31	concentrate	concentrate	VERB
gujaf-79	53	32	more	more	ADV
gujaf-79	53	33	on	on	ADP
gujaf-79	53	34	"	"	PUNCT
gujaf-79	53	35	politeness	politeness	NOUN
gujaf-79	53	36	and	and	CCONJ
gujaf-79	53	37	courteousness	courteousness	NOUN
gujaf-79	53	38	,	,	PUNCT
gujaf-79	53	39	"	"	PUNCT
gujaf-79	53	40	which	which	PRON
gujaf-79	53	41	make	make	VERB
gujaf-79	53	42	it	it	PRON
gujaf-79	53	43	easier	easy	ADJ
gujaf-79	53	44	for	for	SCONJ
gujaf-79	53	45	the	the	DET
gujaf-79	53	46	ceo	ceo	NOUN
gujaf-79	53	47	to	to	PART
gujaf-79	53	48	control	control	VERB
gujaf-79	53	49	.	.	PUNCT
gujaf-79	54	1	as	as	ADP
gujaf-79	54	2	a	a	DET
gujaf-79	54	3	result	result	NOUN
gujaf-79	54	4	,	,	PUNCT
gujaf-79	54	5	the	the	DET
gujaf-79	54	6	size	size	NOUN
gujaf-79	54	7	of	of	ADP
gujaf-79	54	8	a	a	DET
gujaf-79	54	9	company	company	NOUN
gujaf-79	54	10	's	's	PART
gujaf-79	54	11	board	board	NOUN
gujaf-79	54	12	of	of	ADP
gujaf-79	54	13	directors	director	NOUN
gujaf-79	54	14	should	should	AUX
gujaf-79	54	15	be	be	AUX
gujaf-79	54	16	inversely	inversely	ADV
gujaf-79	54	17	proportional	proportional	ADJ
gujaf-79	54	18	to	to	ADP
gujaf-79	54	19	its	its	PRON
gujaf-79	54	20	earnings	earning	NOUN
gujaf-79	54	21	management	management	NOUN
gujaf-79	54	22	.	.	PUNCT
gujaf-79	55	1	hence	hence	ADV
gujaf-79	55	2	,	,	PUNCT
gujaf-79	55	3	if	if	SCONJ
gujaf-79	55	4	small	small	ADJ
gujaf-79	55	5	boards	board	NOUN
gujaf-79	55	6	result	result	VERB
gujaf-79	55	7	in	in	ADP
gujaf-79	55	8	more	more	ADV
gujaf-79	55	9	effective	effective	ADJ
gujaf-79	55	10	oversight	oversight	NOUN
gujaf-79	55	11	of	of	ADP
gujaf-79	55	12	a	a	DET
gujaf-79	55	13	company	company	NOUN
gujaf-79	55	14	,	,	PUNCT
gujaf-79	55	15	they	they	PRON
gujaf-79	55	16	are	be	AUX
gujaf-79	55	17	also	also	ADV
gujaf-79	55	18	linked	link	VERB
gujaf-79	55	19	to	to	ADP
gujaf-79	55	20	lower	low	ADJ
gujaf-79	55	21	usage	usage	NOUN
gujaf-79	55	22	of	of	ADP
gujaf-79	55	23	discretionary	discretionary	ADJ
gujaf-79	55	24	accruals	accrual	NOUN
gujaf-79	55	25	.	.	PUNCT
gujaf-79	56	1	large	large	ADJ
gujaf-79	56	2	board	board	NOUN
gujaf-79	56	3	size	size	NOUN
gujaf-79	56	4	is	be	AUX
gujaf-79	56	5	favourably	favourably	ADV
gujaf-79	56	6	connected	connect	VERB
gujaf-79	56	7	to	to	ADP
gujaf-79	56	8	earnings	earning	NOUN
gujaf-79	56	9	management	management	NOUN
gujaf-79	56	10	,	,	PUNCT
gujaf-79	56	11	according	accord	VERB
gujaf-79	56	12	to	to	ADP
gujaf-79	56	13	rahman	rahman	PROPN
gujaf-79	56	14	and	and	CCONJ
gujaf-79	56	15	ali	ali	PROPN
gujaf-79	56	16	(	(	PUNCT
gujaf-79	56	17	2006	2006	NUM
gujaf-79	56	18	)	)	PUNCT
gujaf-79	56	19	.	.	PUNCT
gujaf-79	57	1	bita	bita	PROPN
gujaf-79	57	2	and	and	CCONJ
gujaf-79	57	3	bazaz	bazaz	PROPN
gujaf-79	57	4	(	(	PUNCT
gujaf-79	57	5	2010	2010	NUM
gujaf-79	57	6	)	)	PUNCT
gujaf-79	57	7	discovered	discover	VERB
gujaf-79	57	8	that	that	SCONJ
gujaf-79	57	9	holding	hold	VERB
gujaf-79	57	10	board	board	NOUN
gujaf-79	57	11	meetings	meeting	NOUN
gujaf-79	57	12	on	on	ADP
gujaf-79	57	13	a	a	DET
gujaf-79	57	14	regular	regular	ADJ
gujaf-79	57	15	basis	basis	NOUN
gujaf-79	57	16	improves	improve	VERB
gujaf-79	57	17	the	the	DET
gujaf-79	57	18	firm	firm	NOUN
gujaf-79	57	19	's	's	PART
gujaf-79	57	20	earnings	earning	NOUN
gujaf-79	57	21	quality	quality	NOUN
gujaf-79	57	22	in	in	ADP
gujaf-79	57	23	terms	term	NOUN
gujaf-79	57	24	of	of	ADP
gujaf-79	57	25	earnings	earning	NOUN
gujaf-79	57	26	predictability	predictability	NOUN
gujaf-79	57	27	and	and	CCONJ
gujaf-79	57	28	persistency	persistency	NOUN
gujaf-79	57	29	.	.	PUNCT
gujaf-79	58	1	many	many	ADJ
gujaf-79	58	2	financial	financial	ADJ
gujaf-79	58	3	and	and	CCONJ
gujaf-79	58	4	academic	academic	ADJ
gujaf-79	58	5	publications	publication	NOUN
gujaf-79	58	6	are	be	AUX
gujaf-79	58	7	now	now	ADV
gujaf-79	58	8	criticising	criticise	VERB
gujaf-79	58	9	boards	board	NOUN
gujaf-79	58	10	of	of	ADP
gujaf-79	58	11	directors	director	NOUN
gujaf-79	58	12	for	for	ADP
gujaf-79	58	13	failing	fail	VERB
gujaf-79	58	14	to	to	PART
gujaf-79	58	15	attend	attend	VERB
gujaf-79	58	16	board	board	NOUN
gujaf-79	58	17	meetings	meeting	NOUN
gujaf-79	58	18	on	on	ADP
gujaf-79	58	19	a	a	DET
gujaf-79	58	20	regular	regular	ADJ
gujaf-79	58	21	basis	basis	NOUN
gujaf-79	58	22	,	,	PUNCT
gujaf-79	58	23	which	which	PRON
gujaf-79	58	24	,	,	PUNCT
gujaf-79	58	25	in	in	ADP
gujaf-79	58	26	turn	turn	NOUN
gujaf-79	58	27	,	,	PUNCT
gujaf-79	58	28	may	may	AUX
gujaf-79	58	29	limit	limit	VERB
gujaf-79	58	30	their	their	PRON
gujaf-79	58	31	ability	ability	NOUN
gujaf-79	58	32	to	to	PART
gujaf-79	58	33	effectively	effectively	ADV
gujaf-79	58	34	monitor	monitor	VERB
gujaf-79	58	35	management	management	NOUN
gujaf-79	58	36	(	(	PUNCT
gujaf-79	58	37	modugu	modugu	NOUN
gujaf-79	58	38	&	&	CCONJ
gujaf-79	58	39	dabor	dabor	PROPN
gujaf-79	58	40	2013	2013	NUM
gujaf-79	58	41	)	)	PUNCT
gujaf-79	58	42	.	.	PUNCT
gujaf-79	59	1	earnings	earning	NOUN
gujaf-79	59	2	management	management	NOUN
gujaf-79	59	3	is	be	AUX
gujaf-79	59	4	influenced	influence	VERB
gujaf-79	59	5	by	by	ADP
gujaf-79	59	6	the	the	DET
gujaf-79	59	7	extent	extent	NOUN
gujaf-79	59	8	of	of	ADP
gujaf-79	59	9	board	board	NOUN
gujaf-79	59	10	participation	participation	NOUN
gujaf-79	59	11	and	and	CCONJ
gujaf-79	59	12	activity	activity	NOUN
gujaf-79	59	13	.	.	PUNCT
gujaf-79	60	1	boards	board	NOUN
gujaf-79	60	2	that	that	PRON
gujaf-79	60	3	meet	meet	VERB
gujaf-79	60	4	frequently	frequently	ADV
gujaf-79	60	5	are	be	AUX
gujaf-79	60	6	more	more	ADV
gujaf-79	60	7	likely	likely	ADJ
gujaf-79	60	8	to	to	PART
gujaf-79	60	9	efficiently	efficiently	ADV
gujaf-79	60	10	solve	solve	VERB
gujaf-79	60	11	the	the	DET
gujaf-79	60	12	company	company	NOUN
gujaf-79	60	13	's	's	PART
gujaf-79	60	14	problems	problem	NOUN
gujaf-79	60	15	(	(	PUNCT
gujaf-79	60	16	lipton	lipton	PROPN
gujaf-79	60	17	&	&	CCONJ
gujaf-79	60	18	lorsch	lorsch	PROPN
gujaf-79	60	19	,	,	PUNCT
gujaf-79	60	20	1992	1992	NUM
gujaf-79	60	21	)	)	PUNCT
gujaf-79	60	22	.	.	PUNCT
gujaf-79	61	1	more	more	ADJ
gujaf-79	61	2	meetings	meeting	NOUN
gujaf-79	61	3	,	,	PUNCT
gujaf-79	61	4	according	accord	VERB
gujaf-79	61	5	to	to	ADP
gujaf-79	61	6	jaiswal	jaiswal	PROPN
gujaf-79	61	7	and	and	CCONJ
gujaf-79	61	8	banerjee	banerjee	PROPN
gujaf-79	61	9	(	(	PUNCT
gujaf-79	61	10	2012	2012	NUM
gujaf-79	61	11	)	)	PUNCT
gujaf-79	61	12	,	,	PUNCT
gujaf-79	61	13	permit	permit	VERB
gujaf-79	61	14	more	more	ADJ
gujaf-79	61	15	diligent	diligent	ADJ
gujaf-79	61	16	board	board	NOUN
gujaf-79	61	17	monitoring	monitoring	NOUN
gujaf-79	61	18	of	of	ADP
gujaf-79	61	19	a	a	DET
gujaf-79	61	20	company	company	NOUN
gujaf-79	61	21	's	's	PART
gujaf-79	61	22	activities	activity	NOUN
gujaf-79	61	23	,	,	PUNCT
gujaf-79	61	24	which	which	PRON
gujaf-79	61	25	is	be	AUX
gujaf-79	61	26	connected	connect	VERB
gujaf-79	61	27	with	with	ADP
gujaf-79	61	28	greater	great	ADJ
gujaf-79	61	29	firm	firm	ADJ
gujaf-79	61	30	performance	performance	NOUN
gujaf-79	61	31	and	and	CCONJ
gujaf-79	61	32	hence	hence	ADV
gujaf-79	61	33	lower	low	ADJ
gujaf-79	61	34	earnings	earning	NOUN
gujaf-79	61	35	management	management	NOUN
gujaf-79	61	36	.	.	PUNCT
gujaf-79	62	1	eight	eight	NUM
gujaf-79	62	2	categories	category	NOUN
gujaf-79	62	3	of	of	ADP
gujaf-79	62	4	abilities	ability	NOUN
gujaf-79	62	5	were	be	AUX
gujaf-79	62	6	evaluated	evaluate	VERB
gujaf-79	62	7	as	as	ADP
gujaf-79	62	8	necessary	necessary	ADJ
gujaf-79	62	9	and	and	CCONJ
gujaf-79	62	10	significant	significant	ADJ
gujaf-79	62	11	for	for	ADP
gujaf-79	62	12	malaysian	malaysian	ADJ
gujaf-79	62	13	company	company	NOUN
gujaf-79	62	14	directors	director	NOUN
gujaf-79	62	15	in	in	ADP
gujaf-79	62	16	a	a	DET
gujaf-79	62	17	survey	survey	NOUN
gujaf-79	62	18	conducted	conduct	VERB
gujaf-79	62	19	by	by	ADP
gujaf-79	62	20	yusoff	yusoff	PROPN
gujaf-79	62	21	&	&	CCONJ
gujaf-79	62	22	armstrong	armstrong	PROPN
gujaf-79	62	23	(	(	PUNCT
gujaf-79	62	24	2012	2012	NUM
gujaf-79	62	25	)	)	PUNCT
gujaf-79	62	26	.	.	PUNCT
gujaf-79	63	1	however	however	ADV
gujaf-79	63	2	,	,	PUNCT
gujaf-79	63	3	a	a	DET
gujaf-79	63	4	ccounting	ccounting	NOUN
gujaf-79	63	5	and	and	CCONJ
gujaf-79	63	6	finance	finance	NOUN
gujaf-79	63	7	knowledge	knowledge	NOUN
gujaf-79	63	8	were	be	AUX
gujaf-79	63	9	ranked	rank	VERB
gujaf-79	63	10	as	as	ADP
gujaf-79	63	11	the	the	DET
gujaf-79	63	12	most	most	ADV
gujaf-79	63	13	important	important	ADJ
gujaf-79	63	14	skills	skill	NOUN
gujaf-79	63	15	for	for	ADP
gujaf-79	63	16	directors	director	NOUN
gujaf-79	63	17	.	.	PUNCT
gujaf-79	64	1	this	this	PRON
gujaf-79	64	2	shows	show	VERB
gujaf-79	64	3	that	that	SCONJ
gujaf-79	64	4	a	a	DET
gujaf-79	64	5	director	director	NOUN
gujaf-79	64	6	's	's	PART
gujaf-79	64	7	understanding	understanding	NOUN
gujaf-79	64	8	of	of	ADP
gujaf-79	64	9	accounting	accounting	NOUN
gujaf-79	64	10	and	and	CCONJ
gujaf-79	64	11	finance	finance	NOUN
gujaf-79	64	12	has	have	VERB
gujaf-79	64	13	a	a	DET
gujaf-79	64	14	considerable	considerable	ADJ
gujaf-79	64	15	impact	impact	NOUN
gujaf-79	64	16	on	on	ADP
gujaf-79	64	17	earnings	earning	NOUN
gujaf-79	64	18	management	management	NOUN
gujaf-79	64	19	.	.	PUNCT
gujaf-79	65	1	directors	director	NOUN
gujaf-79	65	2	with	with	ADP
gujaf-79	65	3	an	an	DET
gujaf-79	65	4	accounting	accounting	NOUN
gujaf-79	65	5	and	and	CCONJ
gujaf-79	65	6	finance	finance	NOUN
gujaf-79	65	7	experience	experience	NOUN
gujaf-79	65	8	may	may	AUX
gujaf-79	65	9	have	have	VERB
gujaf-79	65	10	a	a	DET
gujaf-79	65	11	better	well	ADJ
gujaf-79	65	12	grasp	grasp	NOUN
gujaf-79	65	13	of	of	ADP
gujaf-79	65	14	earnings	earning	NOUN
gujaf-79	65	15	manipulation	manipulation	NOUN
gujaf-79	65	16	than	than	ADP
gujaf-79	65	17	directors	director	NOUN
gujaf-79	65	18	who	who	PRON
gujaf-79	65	19	do	do	AUX
gujaf-79	65	20	not	not	PART
gujaf-79	65	21	have	have	VERB
gujaf-79	65	22	such	such	ADJ
gujaf-79	65	23	knowledge	knowledge	NOUN
gujaf-79	65	24	(	(	PUNCT
gujaf-79	65	25	johari	johari	PROPN
gujaf-79	65	26	,	,	PUNCT
gujaf-79	65	27	saleh	saleh	NOUN
gujaf-79	65	28	,	,	PUNCT
gujaf-79	65	29	ja'afar	ja'afar	PROPN
gujaf-79	65	30	and	and	CCONJ
gujaf-79	65	31	hassan	hassan	PROPN
gujaf-79	65	32	2008	2008	NUM
gujaf-79	65	33	)	)	PUNCT
gujaf-79	65	34	.	.	PUNCT
gujaf-79	66	1	directors	director	NOUN
gujaf-79	66	2	who	who	PRON
gujaf-79	66	3	do	do	AUX
gujaf-79	66	4	not	not	PART
gujaf-79	66	5	have	have	VERB
gujaf-79	66	6	suitable	suitable	ADJ
gujaf-79	66	7	accounting	accounting	NOUN
gujaf-79	66	8	and	and	CCONJ
gujaf-79	66	9	financial	financial	ADJ
gujaf-79	66	10	competences	competence	NOUN
gujaf-79	66	11	may	may	AUX
gujaf-79	66	12	be	be	AUX
gujaf-79	66	13	gusau	gusau	ADJ
gujaf-79	66	14	journal	journal	NOUN
gujaf-79	66	15	of	of	ADP
gujaf-79	66	16	accounting	accounting	NOUN
gujaf-79	66	17	and	and	CCONJ
gujaf-79	66	18	finance	finance	NOUN
gujaf-79	66	19	,	,	PUNCT
gujaf-79	66	20	vol	vol	NOUN
gujaf-79	66	21	.	.	PROPN
gujaf-79	66	22	2	2	NUM
gujaf-79	66	23	,	,	PUNCT
gujaf-79	66	24	issue	issue	NOUN
gujaf-79	66	25	3	3	NUM
gujaf-79	66	26	,	,	PUNCT
gujaf-79	66	27	april	april	PROPN
gujaf-79	66	28	,	,	PUNCT
gujaf-79	66	29	2021	2021	NUM
gujaf-79	66	30	5	5	NUM
gujaf-79	66	31	able	able	ADJ
gujaf-79	66	32	to	to	PART
gujaf-79	66	33	monitor	monitor	VERB
gujaf-79	66	34	business	business	NOUN
gujaf-79	66	35	and	and	CCONJ
gujaf-79	66	36	marketing	marketing	NOUN
gujaf-79	66	37	processes	process	NOUN
gujaf-79	66	38	but	but	CCONJ
gujaf-79	66	39	may	may	AUX
gujaf-79	66	40	not	not	PART
gujaf-79	66	41	be	be	AUX
gujaf-79	66	42	able	able	ADJ
gujaf-79	66	43	to	to	PART
gujaf-79	66	44	comprehend	comprehend	VERB
gujaf-79	66	45	earnings	earning	NOUN
gujaf-79	66	46	management	management	NOUN
gujaf-79	66	47	practice	practice	NOUN
gujaf-79	66	48	,	,	PUNCT
gujaf-79	66	49	according	accord	VERB
gujaf-79	66	50	to	to	ADP
gujaf-79	66	51	xie	xie	PROPN
gujaf-79	66	52	,	,	PUNCT
gujaf-79	66	53	et	et	PROPN
gujaf-79	66	54	al	al	PROPN
gujaf-79	66	55	.	.	PUNCT
gujaf-79	67	1	(	(	PUNCT
gujaf-79	67	2	2003	2003	NUM
gujaf-79	67	3	)	)	PUNCT
gujaf-79	67	4	.	.	PUNCT
gujaf-79	68	1	as	as	ADP
gujaf-79	68	2	a	a	DET
gujaf-79	68	3	result	result	NOUN
gujaf-79	68	4	,	,	PUNCT
gujaf-79	68	5	it	it	PRON
gujaf-79	68	6	is	be	AUX
gujaf-79	68	7	expected	expect	VERB
gujaf-79	68	8	that	that	SCONJ
gujaf-79	68	9	directors	director	NOUN
gujaf-79	68	10	with	with	ADP
gujaf-79	68	11	accounting	accounting	NOUN
gujaf-79	68	12	and	and	CCONJ
gujaf-79	68	13	finance	finance	NOUN
gujaf-79	68	14	backgrounds	background	NOUN
gujaf-79	68	15	will	will	AUX
gujaf-79	68	16	be	be	AUX
gujaf-79	68	17	able	able	ADJ
gujaf-79	68	18	to	to	PART
gujaf-79	68	19	minimize	minimize	VERB
gujaf-79	68	20	earnings	earning	NOUN
gujaf-79	68	21	management	management	NOUN
gujaf-79	68	22	.	.	PUNCT
gujaf-79	69	1	a	a	DET
gujaf-79	69	2	study	study	NOUN
gujaf-79	69	3	conducted	conduct	VERB
gujaf-79	69	4	by	by	ADP
gujaf-79	69	5	osma	osma	NOUN
gujaf-79	69	6	and	and	CCONJ
gujaf-79	69	7	belen	belen	NOUN
gujaf-79	69	8	(	(	PUNCT
gujaf-79	69	9	2007	2007	NUM
gujaf-79	69	10	)	)	PUNCT
gujaf-79	69	11	established	establish	VERB
gujaf-79	69	12	the	the	DET
gujaf-79	69	13	board	board	NOUN
gujaf-79	69	14	composition	composition	NOUN
gujaf-79	69	15	role	role	NOUN
gujaf-79	69	16	and	and	CCONJ
gujaf-79	69	17	the	the	DET
gujaf-79	69	18	reality	reality	NOUN
gujaf-79	69	19	of	of	ADP
gujaf-79	69	20	board	board	NOUN
gujaf-79	69	21	monitoring	monitor	VERB
gujaf-79	69	22	committees	committee	NOUN
gujaf-79	69	23	in	in	ADP
gujaf-79	69	24	restraining	restrain	VERB
gujaf-79	69	25	earnings	earning	NOUN
gujaf-79	69	26	manipulations	manipulation	NOUN
gujaf-79	69	27	for	for	ADP
gujaf-79	69	28	a	a	DET
gujaf-79	69	29	spanish	spanish	ADJ
gujaf-79	69	30	sample	sample	NOUN
gujaf-79	69	31	of	of	ADP
gujaf-79	69	32	listed	list	VERB
gujaf-79	69	33	firms	firm	NOUN
gujaf-79	69	34	for	for	ADP
gujaf-79	69	35	3	3	NUM
gujaf-79	69	36	years	year	NOUN
gujaf-79	69	37	(	(	PUNCT
gujaf-79	69	38	1999	1999	NUM
gujaf-79	69	39	-	-	SYM
gujaf-79	69	40	2001	2001	NUM
gujaf-79	69	41	)	)	PUNCT
gujaf-79	69	42	.	.	PUNCT
gujaf-79	70	1	the	the	DET
gujaf-79	70	2	study	study	NOUN
gujaf-79	70	3	showed	show	VERB
gujaf-79	70	4	that	that	SCONJ
gujaf-79	70	5	board	board	NOUN
gujaf-79	70	6	composition	composition	NOUN
gujaf-79	70	7	is	be	AUX
gujaf-79	70	8	a	a	DET
gujaf-79	70	9	significant	significant	ADJ
gujaf-79	70	10	determinant	determinant	NOUN
gujaf-79	70	11	of	of	ADP
gujaf-79	70	12	manipulation	manipulation	NOUN
gujaf-79	70	13	of	of	ADP
gujaf-79	70	14	earnings	earning	NOUN
gujaf-79	70	15	.	.	PUNCT
gujaf-79	71	1	also	also	ADV
gujaf-79	71	2	,	,	PUNCT
gujaf-79	71	3	moradi	moradi	NOUN
gujaf-79	71	4	,	,	PUNCT
gujaf-79	71	5	et	et	PROPN
gujaf-79	71	6	al	al	PROPN
gujaf-79	71	7	.	.	PROPN
gujaf-79	71	8	,	,	PUNCT
gujaf-79	71	9	(	(	PUNCT
gujaf-79	71	10	2012	2012	NUM
gujaf-79	71	11	)	)	PUNCT
gujaf-79	71	12	also	also	ADV
gujaf-79	71	13	investigated	investigate	VERB
gujaf-79	71	14	the	the	DET
gujaf-79	71	15	relationship	relationship	NOUN
gujaf-79	71	16	between	between	ADP
gujaf-79	71	17	earnings	earning	NOUN
gujaf-79	71	18	management	management	NOUN
gujaf-79	71	19	and	and	CCONJ
gujaf-79	71	20	board	board	NOUN
gujaf-79	71	21	of	of	ADP
gujaf-79	71	22	directors	director	NOUN
gujaf-79	71	23	of	of	ADP
gujaf-79	71	24	quoted	quote	VERB
gujaf-79	71	25	companies	company	NOUN
gujaf-79	71	26	in	in	ADP
gujaf-79	71	27	tehran	tehran	PROPN
gujaf-79	71	28	for	for	ADP
gujaf-79	71	29	the	the	DET
gujaf-79	71	30	period	period	NOUN
gujaf-79	71	31	of	of	ADP
gujaf-79	71	32	4	4	NUM
gujaf-79	71	33	years	year	NOUN
gujaf-79	71	34	(	(	PUNCT
gujaf-79	71	35	2006	2006	NUM
gujaf-79	71	36	-	-	SYM
gujaf-79	71	37	2009	2009	NUM
gujaf-79	71	38	)	)	PUNCT
gujaf-79	71	39	.	.	PUNCT
gujaf-79	72	1	the	the	DET
gujaf-79	72	2	result	result	NOUN
gujaf-79	72	3	revealed	reveal	VERB
gujaf-79	72	4	negative	negative	ADJ
gujaf-79	72	5	but	but	CCONJ
gujaf-79	72	6	insignificant	insignificant	ADJ
gujaf-79	72	7	relationship	relationship	NOUN
gujaf-79	72	8	between	between	ADP
gujaf-79	72	9	board	board	NOUN
gujaf-79	72	10	composition	composition	NOUN
gujaf-79	72	11	and	and	CCONJ
gujaf-79	72	12	earnings	earning	NOUN
gujaf-79	72	13	management	management	NOUN
gujaf-79	72	14	.	.	PUNCT
gujaf-79	73	1	study	study	NOUN
gujaf-79	73	2	conducted	conduct	VERB
gujaf-79	73	3	by	by	ADP
gujaf-79	73	4	uadiale	uadiale	NOUN
gujaf-79	73	5	(	(	PUNCT
gujaf-79	73	6	2012	2012	NUM
gujaf-79	73	7	)	)	PUNCT
gujaf-79	73	8	examined	examine	VERB
gujaf-79	73	9	corporate	corporate	ADJ
gujaf-79	73	10	governance	governance	NOUN
gujaf-79	73	11	and	and	CCONJ
gujaf-79	73	12	earnings	earning	NOUN
gujaf-79	73	13	management	management	NOUN
gujaf-79	73	14	in	in	ADP
gujaf-79	73	15	nigeria	nigeria	PROPN
gujaf-79	73	16	.	.	PUNCT
gujaf-79	74	1	the	the	DET
gujaf-79	74	2	work	work	NOUN
gujaf-79	74	3	concluded	conclude	VERB
gujaf-79	74	4	that	that	SCONJ
gujaf-79	74	5	dominance	dominance	NOUN
gujaf-79	74	6	of	of	ADP
gujaf-79	74	7	board	board	NOUN
gujaf-79	74	8	by	by	ADP
gujaf-79	74	9	outside	outside	ADJ
gujaf-79	74	10	directors	director	NOUN
gujaf-79	74	11	fetches	fetch	VERB
gujaf-79	74	12	a	a	DET
gujaf-79	74	13	greater	great	ADJ
gujaf-79	74	14	extent	extent	NOUN
gujaf-79	74	15	of	of	ADP
gujaf-79	74	16	skill	skill	NOUN
gujaf-79	74	17	to	to	ADP
gujaf-79	74	18	the	the	DET
gujaf-79	74	19	firm	firm	NOUN
gujaf-79	74	20	and	and	CCONJ
gujaf-79	74	21	that	that	SCONJ
gujaf-79	74	22	those	those	DET
gujaf-79	74	23	firms	firm	NOUN
gujaf-79	74	24	are	be	AUX
gujaf-79	74	25	in	in	ADP
gujaf-79	74	26	a	a	DET
gujaf-79	74	27	better	well	ADJ
gujaf-79	74	28	position	position	NOUN
gujaf-79	74	29	to	to	PART
gujaf-79	74	30	control	control	VERB
gujaf-79	74	31	and	and	CCONJ
gujaf-79	74	32	monitor	monitor	VERB
gujaf-79	74	33	.	.	PUNCT
gujaf-79	75	1	furthermore	furthermore	ADV
gujaf-79	75	2	,	,	PUNCT
gujaf-79	75	3	fodio	fodio	NOUN
gujaf-79	75	4	,	,	PUNCT
gujaf-79	75	5	ibikunle	ibikunle	NOUN
gujaf-79	75	6	and	and	CCONJ
gujaf-79	75	7	oba	oba	PROPN
gujaf-79	75	8	(	(	PUNCT
gujaf-79	75	9	2013	2013	NUM
gujaf-79	75	10	)	)	PUNCT
gujaf-79	75	11	studied	study	VERB
gujaf-79	75	12	earnings	earning	NOUN
gujaf-79	75	13	quality	quality	NOUN
gujaf-79	75	14	and	and	CCONJ
gujaf-79	75	15	corporate	corporate	ADJ
gujaf-79	75	16	governance	governance	NOUN
gujaf-79	75	17	mechanisms	mechanism	NOUN
gujaf-79	75	18	in	in	ADP
gujaf-79	75	19	quoted	quote	VERB
gujaf-79	75	20	nigerian	nigerian	ADJ
gujaf-79	75	21	insurance	insurance	NOUN
gujaf-79	75	22	firms	firm	NOUN
gujaf-79	75	23	for	for	ADP
gujaf-79	75	24	4	4	NUM
gujaf-79	75	25	years	year	NOUN
gujaf-79	75	26	(	(	PUNCT
gujaf-79	75	27	2007	2007	NUM
gujaf-79	75	28	-	-	SYM
gujaf-79	75	29	2010	2010	NUM
gujaf-79	75	30	)	)	PUNCT
gujaf-79	75	31	.	.	PUNCT
gujaf-79	76	1	they	they	PRON
gujaf-79	76	2	concluded	conclude	VERB
gujaf-79	76	3	that	that	SCONJ
gujaf-79	76	4	the	the	DET
gujaf-79	76	5	relationship	relationship	NOUN
gujaf-79	76	6	between	between	ADP
gujaf-79	76	7	board	board	NOUN
gujaf-79	76	8	composition	composition	NOUN
gujaf-79	76	9	and	and	CCONJ
gujaf-79	76	10	earnings	earning	NOUN
gujaf-79	76	11	management	management	NOUN
gujaf-79	76	12	is	be	AUX
gujaf-79	76	13	positive	positive	ADJ
gujaf-79	76	14	and	and	CCONJ
gujaf-79	76	15	significantly	significantly	ADV
gujaf-79	76	16	associated	associate	VERB
gujaf-79	76	17	.	.	PUNCT
gujaf-79	77	1	for	for	ADP
gujaf-79	77	2	a	a	DET
gujaf-79	77	3	spanish	spanish	ADJ
gujaf-79	77	4	sample	sample	NOUN
gujaf-79	77	5	of	of	ADP
gujaf-79	77	6	listed	list	VERB
gujaf-79	77	7	businesses	business	NOUN
gujaf-79	77	8	from	from	ADP
gujaf-79	77	9	1999	1999	NUM
gujaf-79	77	10	to	to	ADP
gujaf-79	77	11	2001	2001	NUM
gujaf-79	77	12	,	,	PUNCT
gujaf-79	77	13	the	the	DET
gujaf-79	77	14	impact	impact	NOUN
gujaf-79	77	15	of	of	ADP
gujaf-79	77	16	board	board	NOUN
gujaf-79	77	17	composition	composition	NOUN
gujaf-79	77	18	and	and	CCONJ
gujaf-79	77	19	the	the	DET
gujaf-79	77	20	presence	presence	NOUN
gujaf-79	77	21	of	of	ADP
gujaf-79	77	22	board	board	NOUN
gujaf-79	77	23	monitoring	monitor	VERB
gujaf-79	77	24	committees	committee	NOUN
gujaf-79	77	25	on	on	ADP
gujaf-79	77	26	earnings	earning	NOUN
gujaf-79	77	27	management	management	NOUN
gujaf-79	77	28	was	be	AUX
gujaf-79	77	29	explored	explore	VERB
gujaf-79	77	30	by	by	ADP
gujaf-79	77	31	osma	osma	NOUN
gujaf-79	77	32	and	and	CCONJ
gujaf-79	77	33	belen	belen	NOUN
gujaf-79	77	34	(	(	PUNCT
gujaf-79	77	35	2007	2007	NUM
gujaf-79	77	36	)	)	PUNCT
gujaf-79	77	37	.	.	PUNCT
gujaf-79	78	1	the	the	DET
gujaf-79	78	2	findings	finding	NOUN
gujaf-79	78	3	show	show	VERB
gujaf-79	78	4	that	that	SCONJ
gujaf-79	78	5	board	board	NOUN
gujaf-79	78	6	participation	participation	NOUN
gujaf-79	78	7	has	have	VERB
gujaf-79	78	8	a	a	DET
gujaf-79	78	9	significant	significant	ADJ
gujaf-79	78	10	impact	impact	NOUN
gujaf-79	78	11	on	on	ADP
gujaf-79	78	12	earnings	earning	NOUN
gujaf-79	78	13	manipulation	manipulation	NOUN
gujaf-79	78	14	.	.	PUNCT
gujaf-79	79	1	the	the	DET
gujaf-79	79	2	most	most	ADV
gujaf-79	79	3	essential	essential	ADJ
gujaf-79	79	4	role	role	NOUN
gujaf-79	79	5	in	in	ADP
gujaf-79	79	6	controlling	control	VERB
gujaf-79	79	7	these	these	DET
gujaf-79	79	8	actions	action	NOUN
gujaf-79	79	9	is	be	AUX
gujaf-79	79	10	played	play	VERB
gujaf-79	79	11	by	by	ADP
gujaf-79	79	12	institutional	institutional	ADJ
gujaf-79	79	13	directors	director	NOUN
gujaf-79	79	14	,	,	PUNCT
gujaf-79	79	15	not	not	PART
gujaf-79	79	16	independent	independent	ADJ
gujaf-79	79	17	directors	director	NOUN
gujaf-79	79	18	.	.	PUNCT
gujaf-79	80	1	in	in	ADP
gujaf-79	80	2	canada	canada	PROPN
gujaf-79	80	3	,	,	PUNCT
gujaf-79	80	4	park	park	NOUN
gujaf-79	80	5	and	and	CCONJ
gujaf-79	80	6	shin	shin	NOUN
gujaf-79	80	7	(	(	PUNCT
gujaf-79	80	8	2004	2004	NUM
gujaf-79	80	9	)	)	PUNCT
gujaf-79	80	10	investigated	investigate	VERB
gujaf-79	80	11	the	the	DET
gujaf-79	80	12	impact	impact	NOUN
gujaf-79	80	13	of	of	ADP
gujaf-79	80	14	board	board	NOUN
gujaf-79	80	15	composition	composition	NOUN
gujaf-79	80	16	on	on	ADP
gujaf-79	80	17	earnings	earning	NOUN
gujaf-79	80	18	management	management	NOUN
gujaf-79	80	19	.	.	PUNCT
gujaf-79	81	1	the	the	DET
gujaf-79	81	2	findings	finding	NOUN
gujaf-79	81	3	revealed	reveal	VERB
gujaf-79	81	4	that	that	SCONJ
gujaf-79	81	5	,	,	PUNCT
gujaf-79	81	6	unlike	unlike	ADP
gujaf-79	81	7	outside	outside	ADJ
gujaf-79	81	8	directors	director	NOUN
gujaf-79	81	9	,	,	PUNCT
gujaf-79	81	10	financial	financial	ADJ
gujaf-79	81	11	intermediary	intermediary	NOUN
gujaf-79	81	12	directors	director	NOUN
gujaf-79	81	13	limit	limit	VERB
gujaf-79	81	14	earnings	earning	NOUN
gujaf-79	81	15	management	management	NOUN
gujaf-79	81	16	practises	practise	NOUN
gujaf-79	81	17	first	first	ADV
gujaf-79	81	18	,	,	PUNCT
gujaf-79	81	19	followed	follow	VERB
gujaf-79	81	20	by	by	ADP
gujaf-79	81	21	board	board	NOUN
gujaf-79	81	22	representation	representation	NOUN
gujaf-79	81	23	of	of	ADP
gujaf-79	81	24	active	active	ADJ
gujaf-79	81	25	institutional	institutional	ADJ
gujaf-79	81	26	shareholders	shareholder	NOUN
gujaf-79	81	27	.	.	PUNCT
gujaf-79	82	1	this	this	DET
gujaf-79	82	2	study	study	NOUN
gujaf-79	82	3	is	be	AUX
gujaf-79	82	4	anchored	anchor	VERB
gujaf-79	82	5	on	on	ADP
gujaf-79	82	6	theory	theory	NOUN
gujaf-79	82	7	of	of	ADP
gujaf-79	82	8	agency	agency	NOUN
gujaf-79	82	9	.	.	PUNCT
gujaf-79	83	1	agency	agency	NOUN
gujaf-79	83	2	theory	theory	NOUN
gujaf-79	83	3	has	have	VERB
gujaf-79	83	4	its	its	PRON
gujaf-79	83	5	origins	origin	NOUN
gujaf-79	83	6	in	in	ADP
gujaf-79	83	7	economic	economic	ADJ
gujaf-79	83	8	theory	theory	NOUN
gujaf-79	83	9	and	and	CCONJ
gujaf-79	83	10	it	it	PRON
gujaf-79	83	11	governs	govern	VERB
gujaf-79	83	12	the	the	DET
gujaf-79	83	13	literature	literature	NOUN
gujaf-79	83	14	of	of	ADP
gujaf-79	83	15	corporate	corporate	ADJ
gujaf-79	83	16	governance	governance	NOUN
gujaf-79	83	17	.	.	PUNCT
gujaf-79	84	1	senior	senior	ADJ
gujaf-79	84	2	management	management	NOUN
gujaf-79	84	3	at	at	ADP
gujaf-79	84	4	a	a	DET
gujaf-79	84	5	company	company	NOUN
gujaf-79	84	6	is	be	AUX
gujaf-79	84	7	primarily	primarily	ADV
gujaf-79	84	8	responsible	responsible	ADJ
gujaf-79	84	9	for	for	ADP
gujaf-79	84	10	earnings	earning	NOUN
gujaf-79	84	11	management	management	NOUN
gujaf-79	84	12	.	.	PUNCT
gujaf-79	85	1	it	it	PRON
gujaf-79	85	2	means	mean	VERB
gujaf-79	85	3	that	that	SCONJ
gujaf-79	85	4	because	because	SCONJ
gujaf-79	85	5	managers	manager	NOUN
gujaf-79	85	6	who	who	PRON
gujaf-79	85	7	are	be	AUX
gujaf-79	85	8	agents	agent	NOUN
gujaf-79	85	9	have	have	VERB
gujaf-79	85	10	personal	personal	ADJ
gujaf-79	85	11	interests	interest	NOUN
gujaf-79	85	12	,	,	PUNCT
gujaf-79	85	13	they	they	PRON
gujaf-79	85	14	may	may	AUX
gujaf-79	85	15	take	take	VERB
gujaf-79	85	16	advantage	advantage	NOUN
gujaf-79	85	17	of	of	ADP
gujaf-79	85	18	the	the	DET
gujaf-79	85	19	opportunity	opportunity	NOUN
gujaf-79	85	20	to	to	PART
gujaf-79	85	21	act	act	VERB
gujaf-79	85	22	against	against	ADP
gujaf-79	85	23	the	the	DET
gujaf-79	85	24	firm	firm	NOUN
gujaf-79	85	25	's	's	PART
gujaf-79	85	26	owners	owner	NOUN
gujaf-79	85	27	'	'	PART
gujaf-79	85	28	interests	interest	NOUN
gujaf-79	85	29	.	.	PUNCT
gujaf-79	86	1	when	when	SCONJ
gujaf-79	86	2	a	a	DET
gujaf-79	86	3	company	company	NOUN
gujaf-79	86	4	's	's	PART
gujaf-79	86	5	control	control	NOUN
gujaf-79	86	6	differs	differ	VERB
gujaf-79	86	7	from	from	ADP
gujaf-79	86	8	its	its	PRON
gujaf-79	86	9	ownership	ownership	NOUN
gujaf-79	86	10	,	,	PUNCT
gujaf-79	86	11	managers	manager	NOUN
gujaf-79	86	12	may	may	AUX
gujaf-79	86	13	not	not	PART
gujaf-79	86	14	always	always	ADV
gujaf-79	86	15	operate	operate	VERB
gujaf-79	86	16	in	in	ADP
gujaf-79	86	17	the	the	DET
gujaf-79	86	18	best	good	ADJ
gujaf-79	86	19	interests	interest	NOUN
gujaf-79	86	20	of	of	ADP
gujaf-79	86	21	shareholders	shareholder	NOUN
gujaf-79	86	22	(	(	PUNCT
gujaf-79	86	23	livia	livia	PROPN
gujaf-79	86	24	et	et	PROPN
gujaf-79	86	25	al	al	PROPN
gujaf-79	86	26	.	.	PROPN
gujaf-79	86	27	,	,	PUNCT
gujaf-79	86	28	2007	2007	NUM
gujaf-79	86	29	)	)	PUNCT
gujaf-79	86	30	.	.	PUNCT
gujaf-79	87	1	the	the	DET
gujaf-79	87	2	board	board	NOUN
gujaf-79	87	3	's	's	PART
gujaf-79	87	4	ability	ability	NOUN
gujaf-79	87	5	to	to	PART
gujaf-79	87	6	function	function	VERB
gujaf-79	87	7	as	as	ADP
gujaf-79	87	8	an	an	DET
gujaf-79	87	9	effective	effective	ADJ
gujaf-79	87	10	monitoring	monitoring	NOUN
gujaf-79	87	11	tool	tool	NOUN
gujaf-79	87	12	depends	depend	VERB
gujaf-79	87	13	on	on	ADP
gujaf-79	87	14	management	management	NOUN
gujaf-79	87	15	's	's	PART
gujaf-79	87	16	independence	independence	NOUN
gujaf-79	87	17	,	,	PUNCT
gujaf-79	87	18	according	accord	VERB
gujaf-79	87	19	to	to	ADP
gujaf-79	87	20	the	the	DET
gujaf-79	87	21	agency	agency	NOUN
gujaf-79	87	22	theory	theory	NOUN
gujaf-79	87	23	.	.	PUNCT
gujaf-79	88	1	also	also	ADV
gujaf-79	88	2	,	,	PUNCT
gujaf-79	88	3	independent	independent	ADJ
gujaf-79	88	4	directors	director	NOUN
gujaf-79	88	5	on	on	ADP
gujaf-79	88	6	boards	board	NOUN
gujaf-79	88	7	help	help	VERB
gujaf-79	88	8	boards	board	NOUN
gujaf-79	88	9	monitor	monitor	VERB
gujaf-79	88	10	management	management	NOUN
gujaf-79	88	11	and	and	CCONJ
gujaf-79	88	12	exercise	exercise	NOUN
gujaf-79	88	13	control	control	NOUN
gujaf-79	88	14	on	on	ADP
gujaf-79	88	15	behalf	behalf	NOUN
gujaf-79	88	16	of	of	ADP
gujaf-79	88	17	shareholders	shareholder	NOUN
gujaf-79	88	18	(	(	PUNCT
gujaf-79	88	19	beasley	beasley	PROPN
gujaf-79	88	20	,	,	PUNCT
gujaf-79	88	21	1996	1996	NUM
gujaf-79	88	22	;	;	PUNCT
gujaf-79	88	23	dechow	dechow	ADJ
gujaf-79	88	24	et	et	PROPN
gujaf-79	88	25	al	al	PROPN
gujaf-79	88	26	.	.	PROPN
gujaf-79	88	27	,	,	PUNCT
gujaf-79	88	28	1996	1996	NUM
gujaf-79	88	29	)	)	PUNCT
gujaf-79	88	30	.	.	PUNCT
gujaf-79	89	1	3	3	X
gujaf-79	89	2	.	.	X
gujaf-79	89	3	methodology	methodology	NOUN
gujaf-79	89	4	and	and	CCONJ
gujaf-79	89	5	models	model	NOUN
gujaf-79	89	6	this	this	DET
gujaf-79	89	7	study	study	NOUN
gujaf-79	89	8	adopted	adopt	VERB
gujaf-79	89	9	secondary	secondary	ADJ
gujaf-79	89	10	sources	source	NOUN
gujaf-79	89	11	of	of	ADP
gujaf-79	89	12	data	datum	NOUN
gujaf-79	89	13	to	to	PART
gujaf-79	89	14	study	study	VERB
gujaf-79	89	15	the	the	DET
gujaf-79	89	16	subject	subject	NOUN
gujaf-79	89	17	of	of	ADP
gujaf-79	89	18	interest	interest	NOUN
gujaf-79	89	19	because	because	SCONJ
gujaf-79	89	20	the	the	DET
gujaf-79	89	21	event	event	NOUN
gujaf-79	89	22	has	have	AUX
gujaf-79	89	23	taken	take	VERB
gujaf-79	89	24	place	place	NOUN
gujaf-79	89	25	.	.	PUNCT
gujaf-79	90	1	the	the	DET
gujaf-79	90	2	data	datum	NOUN
gujaf-79	90	3	were	be	AUX
gujaf-79	90	4	obtained	obtain	VERB
gujaf-79	90	5	from	from	ADP
gujaf-79	90	6	various	various	ADJ
gujaf-79	90	7	annual	annual	ADJ
gujaf-79	90	8	accounts	account	NOUN
gujaf-79	90	9	of	of	ADP
gujaf-79	90	10	selected	select	VERB
gujaf-79	90	11	firms	firm	NOUN
gujaf-79	90	12	.	.	PUNCT
gujaf-79	91	1	the	the	DET
gujaf-79	91	2	population	population	NOUN
gujaf-79	91	3	consists	consist	VERB
gujaf-79	91	4	of	of	ADP
gujaf-79	91	5	117	117	NUM
gujaf-79	91	6	quoted	quote	VERB
gujaf-79	91	7	non	non	ADJ
gujaf-79	91	8	-	-	ADJ
gujaf-79	91	9	financial	financial	ADJ
gujaf-79	91	10	companies	company	NOUN
gujaf-79	91	11	in	in	ADP
gujaf-79	91	12	nigeria	nigeria	PROPN
gujaf-79	91	13	.	.	PUNCT
gujaf-79	92	1	judgmental	judgmental	ADJ
gujaf-79	92	2	sampling	sampling	NOUN
gujaf-79	92	3	technique	technique	NOUN
gujaf-79	92	4	was	be	AUX
gujaf-79	92	5	used	use	VERB
gujaf-79	92	6	to	to	PART
gujaf-79	92	7	select	select	VERB
gujaf-79	92	8	20	20	NUM
gujaf-79	92	9	firms	firm	NOUN
gujaf-79	92	10	,	,	PUNCT
gujaf-79	92	11	whose	whose	DET
gujaf-79	92	12	data	datum	NOUN
gujaf-79	92	13	were	be	AUX
gujaf-79	92	14	accessible	accessible	ADJ
gujaf-79	92	15	and	and	CCONJ
gujaf-79	92	16	available	available	ADJ
gujaf-79	92	17	within	within	ADP
gujaf-79	92	18	the	the	DET
gujaf-79	92	19	sample	sample	NOUN
gujaf-79	92	20	period	period	NOUN
gujaf-79	92	21	of	of	ADP
gujaf-79	92	22	ten	ten	NUM
gujaf-79	92	23	years	year	NOUN
gujaf-79	92	24	.	.	PUNCT
gujaf-79	93	1	(	(	PUNCT
gujaf-79	93	2	2009	2009	NUM
gujaf-79	93	3	to	to	ADP
gujaf-79	93	4	2018	2018	NUM
gujaf-79	93	5	)	)	PUNCT
gujaf-79	93	6	.	.	PUNCT
gujaf-79	94	1	sampled	sample	VERB
gujaf-79	94	2	firms	firm	NOUN
gujaf-79	94	3	cut	cut	VERB
gujaf-79	94	4	across	across	ADP
gujaf-79	94	5	10	10	NUM
gujaf-79	94	6	industrial	industrial	ADJ
gujaf-79	94	7	sectors	sector	NOUN
gujaf-79	94	8	as	as	SCONJ
gujaf-79	94	9	given	give	VERB
gujaf-79	94	10	by	by	ADP
gujaf-79	94	11	nse	nse	NOUN
gujaf-79	94	12	.	.	PUNCT
gujaf-79	95	1	the	the	DET
gujaf-79	95	2	collected	collect	VERB
gujaf-79	95	3	data	datum	NOUN
gujaf-79	95	4	were	be	AUX
gujaf-79	95	5	analysed	analyse	VERB
gujaf-79	95	6	using	use	VERB
gujaf-79	95	7	multiple	multiple	ADJ
gujaf-79	95	8	regression	regression	NOUN
gujaf-79	95	9	technique	technique	NOUN
gujaf-79	95	10	because	because	SCONJ
gujaf-79	95	11	of	of	ADP
gujaf-79	95	12	the	the	DET
gujaf-79	95	13	presence	presence	NOUN
gujaf-79	95	14	of	of	ADP
gujaf-79	95	15	more	more	ADJ
gujaf-79	95	16	than	than	ADP
gujaf-79	95	17	independent	independent	ADJ
gujaf-79	95	18	variable	variable	NOUN
gujaf-79	95	19	.	.	PUNCT
gujaf-79	96	1	this	this	DET
gujaf-79	96	2	study	study	NOUN
gujaf-79	96	3	adopted	adopt	VERB
gujaf-79	96	4	ex	ex	ADJ
gujaf-79	96	5	-	-	ADJ
gujaf-79	96	6	post	post	ADJ
gujaf-79	96	7	facto	facto	X
gujaf-79	96	8	research	research	NOUN
gujaf-79	96	9	design	design	NOUN
gujaf-79	96	10	gusau	gusau	ADJ
gujaf-79	96	11	journal	journal	NOUN
gujaf-79	96	12	of	of	ADP
gujaf-79	96	13	accounting	accounting	NOUN
gujaf-79	96	14	and	and	CCONJ
gujaf-79	96	15	finance	finance	NOUN
gujaf-79	96	16	,	,	PUNCT
gujaf-79	96	17	vol	vol	NOUN
gujaf-79	96	18	.	.	PROPN
gujaf-79	96	19	2	2	NUM
gujaf-79	96	20	,	,	PUNCT
gujaf-79	96	21	issue	issue	NOUN
gujaf-79	96	22	3	3	NUM
gujaf-79	96	23	,	,	PUNCT
gujaf-79	96	24	april	april	PROPN
gujaf-79	96	25	,	,	PUNCT
gujaf-79	96	26	2021	2021	NUM
gujaf-79	96	27	6	6	NUM
gujaf-79	96	28	and	and	CCONJ
gujaf-79	96	29	employed	employ	VERB
gujaf-79	96	30	the	the	DET
gujaf-79	96	31	combination	combination	NOUN
gujaf-79	96	32	of	of	ADP
gujaf-79	96	33	samples	sample	NOUN
gujaf-79	96	34	of	of	ADP
gujaf-79	96	35	time	time	NOUN
gujaf-79	96	36	series	series	PROPN
gujaf-79	96	37	dimension	dimension	NOUN
gujaf-79	96	38	with	with	ADP
gujaf-79	96	39	that	that	PRON
gujaf-79	96	40	of	of	ADP
gujaf-79	96	41	cross	cross	VERB
gujaf-79	96	42	sectional	sectional	ADJ
gujaf-79	96	43	dimension	dimension	NOUN
gujaf-79	96	44	and	and	CCONJ
gujaf-79	96	45	as	as	ADP
gujaf-79	96	46	such	such	ADJ
gujaf-79	96	47	,	,	PUNCT
gujaf-79	96	48	it	it	PRON
gujaf-79	96	49	is	be	AUX
gujaf-79	96	50	longitudinal	longitudinal	ADJ
gujaf-79	96	51	in	in	ADP
gujaf-79	96	52	nature	nature	NOUN
gujaf-79	96	53	.	.	PUNCT
gujaf-79	97	1	in	in	ADP
gujaf-79	97	2	determining	determine	VERB
gujaf-79	97	3	the	the	DET
gujaf-79	97	4	influence	influence	NOUN
gujaf-79	97	5	of	of	ADP
gujaf-79	97	6	board	board	NOUN
gujaf-79	97	7	composition	composition	NOUN
gujaf-79	97	8	on	on	ADP
gujaf-79	97	9	earnings	earning	NOUN
gujaf-79	97	10	management	management	NOUN
gujaf-79	97	11	among	among	ADP
gujaf-79	97	12	quoted	quote	VERB
gujaf-79	97	13	nonfinancial	nonfinancial	ADJ
gujaf-79	97	14	companies	company	NOUN
gujaf-79	97	15	in	in	ADP
gujaf-79	97	16	nigeria	nigeria	PROPN
gujaf-79	97	17	,	,	PUNCT
gujaf-79	97	18	earnings	earning	NOUN
gujaf-79	97	19	management	management	NOUN
gujaf-79	97	20	(	(	PUNCT
gujaf-79	97	21	dependent	dependent	ADJ
gujaf-79	97	22	variable	variable	NOUN
gujaf-79	97	23	)	)	PUNCT
gujaf-79	97	24	is	be	AUX
gujaf-79	97	25	proxied	proxie	VERB
gujaf-79	97	26	by	by	ADP
gujaf-79	97	27	discretionary	discretionary	ADJ
gujaf-79	97	28	accrual	accrual	ADJ
gujaf-79	97	29	while	while	SCONJ
gujaf-79	97	30	board	board	NOUN
gujaf-79	97	31	composition	composition	NOUN
gujaf-79	97	32	is	be	AUX
gujaf-79	97	33	proxied	proxie	VERB
gujaf-79	97	34	by	by	ADP
gujaf-79	97	35	board	board	NOUN
gujaf-79	97	36	independence	independence	NOUN
gujaf-79	97	37	,	,	PUNCT
gujaf-79	97	38	board	board	NOUN
gujaf-79	97	39	size	size	NOUN
gujaf-79	97	40	,	,	PUNCT
gujaf-79	97	41	board	board	NOUN
gujaf-79	97	42	meetings	meeting	NOUN
gujaf-79	97	43	,	,	PUNCT
gujaf-79	97	44	board	board	NOUN
gujaf-79	97	45	expertise	expertise	NOUN
gujaf-79	97	46	and	and	CCONJ
gujaf-79	97	47	gender	gender	NOUN
gujaf-79	97	48	mix	mix	NOUN
gujaf-79	97	49	.	.	PUNCT
gujaf-79	98	1	below	below	ADV
gujaf-79	98	2	is	be	AUX
gujaf-79	98	3	the	the	DET
gujaf-79	98	4	analysis	analysis	NOUN
gujaf-79	98	5	of	of	ADP
gujaf-79	98	6	the	the	DET
gujaf-79	98	7	model	model	NOUN
gujaf-79	98	8	used	use	VERB
gujaf-79	98	9	in	in	ADP
gujaf-79	98	10	this	this	DET
gujaf-79	98	11	research	research	NOUN
gujaf-79	98	12	:	:	PUNCT
gujaf-79	98	13	dac	dac	PROPN
gujaf-79	98	14	=	=	SYM
gujaf-79	98	15	f	f	PROPN
gujaf-79	98	16	(	(	PUNCT
gujaf-79	98	17	board	board	NOUN
gujaf-79	98	18	composition	composition	NOUN
gujaf-79	98	19	)	)	PUNCT
gujaf-79	98	20	hence	hence	ADV
gujaf-79	98	21	,	,	PUNCT
gujaf-79	98	22	the	the	DET
gujaf-79	98	23	regression	regression	NOUN
gujaf-79	98	24	equation	equation	NOUN
gujaf-79	98	25	was	be	AUX
gujaf-79	98	26	modelled	model	VERB
gujaf-79	98	27	as	as	SCONJ
gujaf-79	98	28	follows	follow	VERB
gujaf-79	98	29	:	:	PUNCT
gujaf-79	99	1	earnings	earning	NOUN
gujaf-79	99	2	management	management	NOUN
gujaf-79	99	3	=	=	SYM
gujaf-79	99	4	f(board	f(board	NOUN
gujaf-79	99	5	composition	composition	NOUN
gujaf-79	99	6	)	)	PUNCT
gujaf-79	99	7	dac	dac	NOUN
gujaf-79	99	8	=	=	SYM
gujaf-79	99	9	f(bind	f(bind	NOUN
gujaf-79	99	10	,	,	PUNCT
gujaf-79	99	11	bsize	bsize	VERB
gujaf-79	99	12	,	,	PUNCT
gujaf-79	99	13	bmtgs	bmtgs	NOUN
gujaf-79	99	14	,	,	PUNCT
gujaf-79	99	15	bfex	bfex	NOUN
gujaf-79	99	16	,	,	PUNCT
gujaf-79	99	17	gmix	gmix	NOUN
gujaf-79	99	18	)	)	PUNCT
gujaf-79	99	19	𝐷𝐴𝐶𝑖𝑡	𝐷𝐴𝐶𝑖𝑡	PROPN
gujaf-79	99	20	=	=	SYM
gujaf-79	99	21	𝛽	𝛽	NOUN
gujaf-79	99	22	°	°	NOUN
gujaf-79	99	23	+	+	CCONJ
gujaf-79	99	24	𝛽1𝐵𝐼𝑛𝑑𝑖𝑡	𝛽1𝐵𝐼𝑛𝑑𝑖𝑡	PROPN
gujaf-79	99	25	+	+	CCONJ
gujaf-79	99	26	𝛽2𝐵𝑆𝑖𝑧𝑒𝑖𝑡	𝛽2𝐵𝑆𝑖𝑧𝑒𝑖𝑡	PROPN
gujaf-79	99	27	+	+	CCONJ
gujaf-79	99	28	𝛽3𝐵𝑀𝑡𝑔𝑠𝑖𝑡	𝛽3𝐵𝑀𝑡𝑔𝑠𝑖𝑡	PROPN
gujaf-79	99	29	+	+	CCONJ
gujaf-79	99	30	𝛽4𝐵𝐹𝑒𝑥𝑖𝑡	𝛽4𝐵𝐹𝑒𝑥𝑖𝑡	PROPN
gujaf-79	99	31	+	+	CCONJ
gujaf-79	99	32	𝛽5	𝛽5	PROPN
gujaf-79	99	33	𝐺𝑀𝑖𝑥𝑖𝑡	𝐺𝑀𝑖𝑥𝑖𝑡	PROPN
gujaf-79	99	34	+	+	CCONJ
gujaf-79	99	35	𝛽6𝐹𝑆𝑖𝑧𝑒𝑖𝑡	𝛽6𝐹𝑆𝑖𝑧𝑒𝑖𝑡	PROPN
gujaf-79	99	36	+	+	PUNCT
gujaf-79	99	37	𝛽7𝑅𝑂𝐴𝑖𝑡	𝛽7𝑅𝑂𝐴𝑖𝑡	NOUN
gujaf-79	99	38	+	+	CCONJ
gujaf-79	99	39	ɛ𝑖𝑡	ɛ𝑖𝑡	NOUN
gujaf-79	99	40	…	…	PUNCT
gujaf-79	99	41	…	…	PUNCT
gujaf-79	99	42	…	…	PUNCT
gujaf-79	99	43	…	…	PUNCT
gujaf-79	99	44	…	…	PUNCT
gujaf-79	99	45	…	…	PUNCT
gujaf-79	99	46	…	…	PUNCT
gujaf-79	99	47	…	…	PUNCT
gujaf-79	100	1	……	……	NOUN
gujaf-79	100	2	……	……	NOUN
gujaf-79	100	3	……	……	NOUN
gujaf-79	100	4	……	……	NOUN
gujaf-79	100	5	……	……	NOUN
gujaf-79	100	6	……	……	NOUN
gujaf-79	100	7	……	……	NOUN
gujaf-79	100	8	.	.	PUNCT
gujaf-79	100	9	.	.	PUNCT
gujaf-79	101	1	.3.1	.3.1	PUNCT
gujaf-79	102	1	where	where	SCONJ
gujaf-79	102	2	:	:	PUNCT
gujaf-79	102	3	dacit	dacit	ADJ
gujaf-79	102	4	=	=	PUNCT
gujaf-79	102	5	discretionary	discretionary	ADJ
gujaf-79	102	6	accruals	accrual	NOUN
gujaf-79	102	7	for	for	ADP
gujaf-79	102	8	firm	firm	ADJ
gujaf-79	102	9	i	i	PRON
gujaf-79	102	10	in	in	ADP
gujaf-79	102	11	year	year	NOUN
gujaf-79	102	12	t	t	PROPN
gujaf-79	102	13	bindit	bindit	NOUN
gujaf-79	102	14	=	=	SYM
gujaf-79	102	15	board	board	NOUN
gujaf-79	102	16	independence	independence	NOUN
gujaf-79	102	17	for	for	ADP
gujaf-79	102	18	firm	firm	ADJ
gujaf-79	102	19	i	i	PRON
gujaf-79	102	20	in	in	ADP
gujaf-79	102	21	year	year	NOUN
gujaf-79	102	22	t	t	PROPN
gujaf-79	102	23	bsizeit	bsizeit	NOUN
gujaf-79	102	24	=	=	SYM
gujaf-79	102	25	board	board	NOUN
gujaf-79	102	26	size	size	NOUN
gujaf-79	102	27	for	for	ADP
gujaf-79	102	28	firm	firm	ADJ
gujaf-79	102	29	i	i	PRON
gujaf-79	102	30	in	in	ADP
gujaf-79	102	31	year	year	NOUN
gujaf-79	102	32	t	t	PROPN
gujaf-79	102	33	bmtgsit	bmtgsit	NOUN
gujaf-79	102	34	=	=	SYM
gujaf-79	102	35	board	board	NOUN
gujaf-79	102	36	meetings	meeting	NOUN
gujaf-79	102	37	for	for	ADP
gujaf-79	102	38	firm	firm	ADJ
gujaf-79	102	39	i	i	PRON
gujaf-79	102	40	in	in	ADP
gujaf-79	102	41	year	year	NOUN
gujaf-79	102	42	t	t	PROPN
gujaf-79	102	43	bfexit	bfexit	NOUN
gujaf-79	102	44	=	=	SYM
gujaf-79	102	45	board	board	NOUN
gujaf-79	102	46	financial	financial	ADJ
gujaf-79	102	47	expertise	expertise	NOUN
gujaf-79	102	48	for	for	ADP
gujaf-79	102	49	firm	firm	ADJ
gujaf-79	102	50	i	i	PRON
gujaf-79	102	51	in	in	ADP
gujaf-79	102	52	year	year	NOUN
gujaf-79	102	53	t	t	PROPN
gujaf-79	102	54	roait	roait	NOUN
gujaf-79	102	55	=	=	PUNCT
gujaf-79	102	56	return	return	VERB
gujaf-79	102	57	on	on	ADP
gujaf-79	102	58	asset	asset	NOUN
gujaf-79	102	59	for	for	ADP
gujaf-79	102	60	firm	firm	ADJ
gujaf-79	102	61	i	i	PRON
gujaf-79	102	62	in	in	ADP
gujaf-79	102	63	year	year	NOUN
gujaf-79	102	64	t	t	PROPN
gujaf-79	103	1	𝐺𝑀𝑖𝑥𝑖𝑡	𝐺𝑀𝑖𝑥𝑖𝑡	PROPN
gujaf-79	103	2	=	=	SYM
gujaf-79	103	3	gender	gender	NOUN
gujaf-79	103	4	mix	mix	NOUN
gujaf-79	103	5	for	for	ADP
gujaf-79	103	6	firm	firm	ADJ
gujaf-79	103	7	i	i	PRON
gujaf-79	103	8	in	in	ADP
gujaf-79	103	9	year	year	NOUN
gujaf-79	103	10	t	t	PROPN
gujaf-79	103	11	and	and	CCONJ
gujaf-79	103	12	β1−7	β1−7	PUNCT
gujaf-79	103	13	=	=	NOUN
gujaf-79	103	14	parameters	parameter	NOUN
gujaf-79	103	15	of	of	ADP
gujaf-79	103	16	each	each	DET
gujaf-79	103	17	variable	variable	ADJ
gujaf-79	103	18	4	4	NUM
gujaf-79	103	19	.	.	PUNCT
gujaf-79	103	20	results	result	NOUN
gujaf-79	103	21	and	and	CCONJ
gujaf-79	103	22	discussions	discussion	NOUN
gujaf-79	103	23	table	table	NOUN
gujaf-79	103	24	1	1	NUM
gujaf-79	103	25	:	:	PUNCT
gujaf-79	103	26	board	board	NOUN
gujaf-79	103	27	composition	composition	NOUN
gujaf-79	103	28	and	and	CCONJ
gujaf-79	103	29	earnings	earning	NOUN
gujaf-79	103	30	management	management	NOUN
gujaf-79	103	31	variable	variable	NOUN
gujaf-79	103	32	coefficient	coefficient	NOUN
gujaf-79	103	33	std	std	PROPN
gujaf-79	103	34	.	.	NOUN
gujaf-79	103	35	error	error	NOUN
gujaf-79	103	36	t	t	NOUN
gujaf-79	103	37	-	-	PUNCT
gujaf-79	103	38	statistic	statistic	NOUN
gujaf-79	103	39	prob	prob	NOUN
gujaf-79	103	40	.	.	PUNCT
gujaf-79	103	41	bind	bind	VERB
gujaf-79	103	42	0.032794	0.032794	NUM
gujaf-79	103	43	0.013877	0.013877	NUM
gujaf-79	103	44	2.363173	2.363173	NUM
gujaf-79	103	45	0.0201	0.0201	NUM
gujaf-79	103	46	bsize	bsize	NOUN
gujaf-79	103	47	-0.008590	-0.008590	NOUN
gujaf-79	103	48	0.003661	0.003661	NUM
gujaf-79	103	49	-2.345817	-2.345817	NOUN
gujaf-79	103	50	0.0209	0.0209	NUM
gujaf-79	103	51	bmtgs	bmtgs	NOUN
gujaf-79	103	52	-0.018724	-0.018724	PROPN
gujaf-79	104	1	0.007308	0.007308	NUM
gujaf-79	104	2	-2.561818	-2.561818	NOUN
gujaf-79	104	3	0.0119	0.0119	NUM
gujaf-79	104	4	bfex	bfex	NOUN
gujaf-79	104	5	0.107785	0.107785	NUM
gujaf-79	104	6	0.038730	0.038730	NUM
gujaf-79	104	7	2.782945	2.782945	NUM
gujaf-79	104	8	0.0064	0.0064	NUM
gujaf-79	104	9	gmix	gmix	NOUN
gujaf-79	104	10	-0.150679	-0.150679	NOUN
gujaf-79	104	11	0.071145	0.071145	NUM
gujaf-79	104	12	-2.117886	-2.117886	NOUN
gujaf-79	104	13	0.0366	0.0366	NUM
gujaf-79	104	14	fsize	fsize	NOUN
gujaf-79	104	15	-0.024039	-0.024039	NOUN
gujaf-79	104	16	0.009419	0.009419	NUM
gujaf-79	104	17	-2.551915	-2.551915	NOUN
gujaf-79	104	18	0.0122	0.0122	NUM
gujaf-79	104	19	roa	roa	NOUN
gujaf-79	104	20	0.000961	0.000961	NOUN
gujaf-79	104	21	0.004052	0.004052	NUM
gujaf-79	104	22	0.237197	0.237197	NUM
gujaf-79	104	23	0.8131	0.8131	NUM
gujaf-79	105	1	c	c	NOUN
gujaf-79	105	2	0.957697	0.957697	NUM
gujaf-79	105	3	0.438349	0.438349	NUM
gujaf-79	105	4	2.184788	2.184788	NUM
gujaf-79	105	5	0.0312	0.0312	NUM
gujaf-79	105	6	effects	effect	NOUN
gujaf-79	105	7	specification	specification	NOUN
gujaf-79	105	8	cross	cross	ADJ
gujaf-79	105	9	-	-	ADJ
gujaf-79	105	10	section	section	NOUN
gujaf-79	105	11	fixed	fix	VERB
gujaf-79	105	12	(	(	PUNCT
gujaf-79	105	13	dummy	dummy	ADJ
gujaf-79	105	14	variables	variable	NOUN
gujaf-79	105	15	)	)	PUNCT
gujaf-79	105	16	r	r	X
gujaf-79	105	17	-	-	PUNCT
gujaf-79	105	18	squared	square	VERB
gujaf-79	105	19	0.711611	0.711611	NUM
gujaf-79	105	20	mean	mean	NOUN
gujaf-79	105	21	dependent	dependent	ADJ
gujaf-79	105	22	var	var	NOUN
gujaf-79	105	23	0.542225	0.542225	NUM
gujaf-79	105	24	adjusted	adjusted	ADJ
gujaf-79	105	25	r	r	NOUN
gujaf-79	105	26	-	-	PUNCT
gujaf-79	105	27	squared	square	VERB
gujaf-79	105	28	0.648475	0.648475	NUM
gujaf-79	105	29	s.d	s.d	PROPN
gujaf-79	105	30	.	.	PUNCT
gujaf-79	106	1	dependent	dependent	ADJ
gujaf-79	106	2	var	var	NOUN
gujaf-79	106	3	0.302098	0.302098	NUM
gujaf-79	107	1	s.e	s.e	PROPN
gujaf-79	107	2	.	.	PROPN
gujaf-79	107	3	of	of	ADP
gujaf-79	107	4	regression	regression	NOUN
gujaf-79	107	5	0.312269	0.312269	NUM
gujaf-79	107	6	akaike	akaike	ADJ
gujaf-79	107	7	info	info	NOUN
gujaf-79	107	8	criterion	criterion	NOUN
gujaf-79	107	9	0.734903	0.734903	NUM
gujaf-79	107	10	sum	sum	NOUN
gujaf-79	107	11	squared	square	VERB
gujaf-79	107	12	resid	resid	NOUN
gujaf-79	107	13	7.410926	7.410926	NUM
gujaf-79	107	14	schwarz	schwarz	NOUN
gujaf-79	107	15	criterion	criterion	NOUN
gujaf-79	107	16	1.446854	1.446854	NUM
gujaf-79	107	17	gusau	gusau	ADJ
gujaf-79	107	18	journal	journal	NOUN
gujaf-79	107	19	of	of	ADP
gujaf-79	107	20	accounting	accounting	NOUN
gujaf-79	107	21	and	and	CCONJ
gujaf-79	107	22	finance	finance	NOUN
gujaf-79	107	23	,	,	PUNCT
gujaf-79	107	24	vol	vol	NOUN
gujaf-79	107	25	.	.	PROPN
gujaf-79	107	26	2	2	NUM
gujaf-79	107	27	,	,	PUNCT
gujaf-79	107	28	issue	issue	NOUN
gujaf-79	107	29	3	3	NUM
gujaf-79	107	30	,	,	PUNCT
gujaf-79	107	31	april	april	PROPN
gujaf-79	107	32	,	,	PUNCT
gujaf-79	107	33	2021	2021	NUM
gujaf-79	107	34	7	7	NUM
gujaf-79	107	35	log	log	NOUN
gujaf-79	107	36	likelihood	likelihood	NOUN
gujaf-79	107	37	-10.21496	-10.21496	PUNCT
gujaf-79	107	38	hannan	hannan	PROPN
gujaf-79	107	39	-	-	PUNCT
gujaf-79	107	40	quinn	quinn	PROPN
gujaf-79	107	41	criter	criter	NOUN
gujaf-79	107	42	.	.	PUNCT
gujaf-79	108	1	1.023336	1.023336	NUM
gujaf-79	108	2	f	f	X
gujaf-79	108	3	-	-	PUNCT
gujaf-79	108	4	statistic	statistic	ADJ
gujaf-79	108	5	29.755522	29.755522	NUM
gujaf-79	108	6	durbin	durbin	ADJ
gujaf-79	108	7	-	-	PUNCT
gujaf-79	108	8	watson	watson	NOUN
gujaf-79	108	9	stat	stat	NOUN
gujaf-79	108	10	2.335794	2.335794	NUM
gujaf-79	108	11	prob(f	prob(f	NOUN
gujaf-79	108	12	-	-	PUNCT
gujaf-79	108	13	statistic	statistic	NOUN
gujaf-79	108	14	)	)	PUNCT
gujaf-79	108	15	0.000473	0.000473	NUM
gujaf-79	108	16	source	source	NOUN
gujaf-79	108	17	:	:	PUNCT
gujaf-79	108	18	stata	stata	NOUN
gujaf-79	108	19	output	output	NOUN
gujaf-79	108	20	(	(	PUNCT
gujaf-79	108	21	2020	2020	NUM
gujaf-79	108	22	)	)	PUNCT
gujaf-79	108	23	.	.	PUNCT
gujaf-79	109	1	significant	significant	ADJ
gujaf-79	109	2	at	at	ADP
gujaf-79	109	3	95	95	NUM
gujaf-79	109	4	%	%	NOUN
gujaf-79	109	5	level	level	NOUN
gujaf-79	109	6	of	of	ADP
gujaf-79	109	7	confidence	confidence	NOUN
gujaf-79	109	8	table	table	NOUN
gujaf-79	109	9	2	2	NUM
gujaf-79	109	10	:	:	PUNCT
gujaf-79	109	11	descriptive	descriptive	ADJ
gujaf-79	109	12	statistics	statistic	NOUN
gujaf-79	109	13	bfex	bfex	PROPN
gujaf-79	109	14	bind	bind	PROPN
gujaf-79	109	15	bmtgs	bmtgs	PROPN
gujaf-79	109	16	bsize	bsize	VERB
gujaf-79	109	17	dac	dac	PROPN
gujaf-79	109	18	fsize	fsize	NOUN
gujaf-79	109	19	gmix	gmix	PROPN
gujaf-79	109	20	roa	roa	NOUN
gujaf-79	109	21	mean	mean	VERB
gujaf-79	109	22	0.5065	0.5065	NUM
gujaf-79	109	23	5.1538	5.1538	NUM
gujaf-79	109	24	3.5667	3.5667	NUM
gujaf-79	109	25	10.2918	10.2918	NUM
gujaf-79	109	26	0.5453	0.5453	NUM
gujaf-79	109	27	17.3726	17.3726	NUM
gujaf-79	109	28	0.5093	0.5093	NUM
gujaf-79	109	29	1.5527	1.5527	NUM
gujaf-79	109	30	median	median	NOUN
gujaf-79	109	31	0.4862	0.4862	NUM
gujaf-79	109	32	5.0000	5.0000	NUM
gujaf-79	109	33	4.0000	4.0000	NUM
gujaf-79	109	34	10.0000	10.0000	NUM
gujaf-79	109	35	0.5756	0.5756	NUM
gujaf-79	109	36	17.7869	17.7869	NUM
gujaf-79	109	37	0.5014	0.5014	NUM
gujaf-79	109	38	0.0685	0.0685	NUM
gujaf-79	109	39	maximum	maximum	ADJ
gujaf-79	109	40	0.9943	0.9943	NUM
gujaf-79	109	41	12.000	12.000	NUM
gujaf-79	109	42	5.0000	5.0000	NUM
gujaf-79	109	43	17.0000	17.0000	NUM
gujaf-79	109	44	0.9986	0.9986	NUM
gujaf-79	109	45	21.3043	21.3043	NUM
gujaf-79	109	46	0.9902	0.9902	NUM
gujaf-79	109	47	98.6007	98.6007	NUM
gujaf-79	109	48	minimum	minimum	NOUN
gujaf-79	109	49	0.0062	0.0062	NUM
gujaf-79	109	50	1.0000	1.0000	NUM
gujaf-79	109	51	2.0000	2.0000	NUM
gujaf-79	109	52	3.0000	3.0000	NUM
gujaf-79	109	53	0.0111	0.0111	NUM
gujaf-79	109	54	11.3788	11.3788	NUM
gujaf-79	109	55	0.0027	0.0027	NUM
gujaf-79	109	56	-.04029	-.04029	PUNCT
gujaf-79	109	57	std	std	PROPN
gujaf-79	109	58	.	.	PUNCT
gujaf-79	110	1	dev	dev	PROPN
gujaf-79	110	2	0.2904	0.2904	NUM
gujaf-79	110	3	2.4005	2.4005	NUM
gujaf-79	110	4	1.1429	1.1429	NUM
gujaf-79	110	5	2.7452	2.7452	NUM
gujaf-79	110	6	0.2954	0.2954	NUM
gujaf-79	110	7	1.5209	1.5209	NUM
gujaf-79	110	8	0.2819	0.2819	NUM
gujaf-79	110	9	10.1734	10.1734	NUM
gujaf-79	110	10	skewness	skewness	NOUN
gujaf-79	110	11	0.0139	0.0139	NUM
gujaf-79	110	12	0.2748	0.2748	NUM
gujaf-79	110	13	-0.1477	-0.1477	NOUN
gujaf-79	110	14	0.0454	0.0454	NUM
gujaf-79	110	15	-0.2513	-0.2513	NOUN
gujaf-79	110	16	-0.6299	-0.6299	NOUN
gujaf-79	110	17	-0.0053	-0.0053	VERB
gujaf-79	111	1	8.2788	8.2788	NUM
gujaf-79	111	2	kurtosis	kurtosis	VERB
gujaf-79	111	3	1.8815	1.8815	NUM
gujaf-79	111	4	2.8789	2.8789	NUM
gujaf-79	111	5	1.6152	1.6152	NUM
gujaf-79	111	6	3.8040	3.8040	NUM
gujaf-79	111	7	1.8257	1.8257	NUM
gujaf-79	111	8	4.2811	4.2811	NUM
gujaf-79	111	9	1.8901	1.8901	NUM
gujaf-79	111	10	74.6791	74.6791	NUM
gujaf-79	112	1	jarquebera	jarquebera	NOUN
gujaf-79	113	1	6.2587	6.2587	NUM
gujaf-79	113	2	1.3727	1.3727	NUM
gujaf-79	113	3	10.0249	10.0249	NUM
gujaf-79	113	4	3.2736	3.2736	NUM
gujaf-79	113	5	8.1579	8.1579	NUM
gujaf-79	113	6	16.1415	16.1415	NUM
gujaf-79	113	7	6.4967	6.4967	NUM
gujaf-79	113	8	27060.26	27060.26	NUM
gujaf-79	113	9	probability	probability	NOUN
gujaf-79	113	10	0.0237	0.0237	NUM
gujaf-79	113	11	0.5034	0.5034	NUM
gujaf-79	113	12	0.0066	0.0066	NUM
gujaf-79	113	13	0.1946	0.1946	NUM
gujaf-79	113	14	0.0169	0.0169	NUM
gujaf-79	113	15	0.0003	0.0003	NUM
gujaf-79	113	16	0.0388	0.0388	NUM
gujaf-79	113	17	0.0000	0.0000	NUM
gujaf-79	113	18	sum	sum	NOUN
gujaf-79	113	19	60.7775	60.7775	NUM
gujaf-79	113	20	536.000	536.000	NUM
gujaf-79	113	21	428.00	428.00	NUM
gujaf-79	113	22	1235.00	1235.00	NUM
gujaf-79	113	23	65.440	65.440	NUM
gujaf-79	113	24	2084.71	2084.71	NUM
gujaf-79	113	25	61.118	61.118	NUM
gujaf-79	113	26	186.3262	186.3262	NUM
gujaf-79	113	27	sum	sum	PROPN
gujaf-79	113	28	sq	sq	PROPN
gujaf-79	113	29	.	.	PROPN
gujaf-79	113	30	dev	dev	PROPN
gujaf-79	113	31	.	.	PUNCT
gujaf-79	113	32	10.0325	10.0325	NUM
gujaf-79	113	33	593.539	593.539	NUM
gujaf-79	113	34	155.47	155.47	NUM
gujaf-79	113	35	896.791	896.791	NUM
gujaf-79	113	36	10.3824	10.3824	NUM
gujaf-79	113	37	275.276	275.276	NUM
gujaf-79	113	38	9.4589	9.4589	NUM
gujaf-79	113	39	12316.2	12316.2	NUM
gujaf-79	113	40	source	source	NOUN
gujaf-79	113	41	:	:	PUNCT
gujaf-79	113	42	stata	stata	NOUN
gujaf-79	113	43	output	output	NOUN
gujaf-79	113	44	(	(	PUNCT
gujaf-79	113	45	2020	2020	NUM
gujaf-79	113	46	)	)	PUNCT
gujaf-79	113	47	.	.	PUNCT
gujaf-79	114	1	table	table	NOUN
gujaf-79	114	2	3	3	NUM
gujaf-79	114	3	:	:	PUNCT
gujaf-79	114	4	correlation	correlation	NOUN
gujaf-79	114	5	matrix	matrix	NOUN
gujaf-79	114	6	bfex	bfex	NOUN
gujaf-79	114	7	bind	bind	PROPN
gujaf-79	114	8	bmtgs	bmtgs	PROPN
gujaf-79	114	9	bsize	bsize	VERB
gujaf-79	114	10	dac	dac	PROPN
gujaf-79	114	11	fsize	fsize	NOUN
gujaf-79	114	12	gmix	gmix	PROPN
gujaf-79	114	13	roa	roa	PROPN
gujaf-79	114	14	bfex	bfex	PROPN
gujaf-79	114	15	1.0000	1.0000	NUM
gujaf-79	114	16	bind	bind	VERB
gujaf-79	114	17	0.1596	0.1596	NUM
gujaf-79	114	18	1.0000	1.0000	NUM
gujaf-79	114	19	bmtgs	bmtgs	NOUN
gujaf-79	114	20	0.1725	0.1725	NUM
gujaf-79	114	21	0.0297	0.0297	NUM
gujaf-79	114	22	1.0000	1.0000	NUM
gujaf-79	114	23	bsize	bsize	NOUN
gujaf-79	114	24	0.0971	0.0971	NUM
gujaf-79	114	25	0.2375	0.2375	NUM
gujaf-79	114	26	0.0879	0.0879	NUM
gujaf-79	114	27	1.0000	1.0000	NUM
gujaf-79	114	28	dac	dac	NOUN
gujaf-79	114	29	0.1183	0.1183	NUM
gujaf-79	114	30	0.0219	0.0219	NUM
gujaf-79	114	31	-0.0669	-0.0669	NOUN
gujaf-79	114	32	-0.0317	-0.0317	VERB
gujaf-79	115	1	1.0000	1.0000	NUM
gujaf-79	115	2	fsize	fsize	NOUN
gujaf-79	115	3	0.1214	0.1214	NUM
gujaf-79	115	4	0.1971	0.1971	NUM
gujaf-79	115	5	0.0979	0.0979	NUM
gujaf-79	115	6	0.3697	0.3697	NUM
gujaf-79	115	7	0.0116	0.0116	NUM
gujaf-79	115	8	1.0000	1.0000	NUM
gujaf-79	115	9	gmix	gmix	NOUN
gujaf-79	115	10	0.1282	0.1282	NUM
gujaf-79	115	11	0.0423	0.0423	NUM
gujaf-79	115	12	0.0753	0.0753	NUM
gujaf-79	115	13	-0.1184	-0.1184	NOUN
gujaf-79	115	14	0.0507	0.0507	NUM
gujaf-79	115	15	0.1129	0.1129	NUM
gujaf-79	115	16	1.0000	1.0000	NUM
gujaf-79	115	17	roa	roa	NOUN
gujaf-79	115	18	0.1536	0.1536	NUM
gujaf-79	115	19	0.0496	0.0496	NUM
gujaf-79	115	20	0.1394	0.1394	NUM
gujaf-79	115	21	-0.0017	-0.0017	X
gujaf-79	115	22	0.0464	0.0464	NUM
gujaf-79	115	23	0.1644	0.1644	NUM
gujaf-79	115	24	0.1516	0.1516	NUM
gujaf-79	115	25	1.0000	1.0000	NUM
gujaf-79	115	26	prob	prob	NOUN
gujaf-79	115	27	.	.	PUNCT
gujaf-79	116	1	0.1196	0.1196	NUM
gujaf-79	116	2	0.6172	0.6172	NUM
gujaf-79	117	1	0.1583	0.1583	NUM
gujaf-79	117	2	0.9863	0.9863	NUM
gujaf-79	117	3	0.6400	0.6400	NUM
gujaf-79	117	4	0.0955	0.0955	NUM
gujaf-79	117	5	0.1244	0.1244	NUM
gujaf-79	117	6	-------	-------	PUNCT
gujaf-79	117	7	source	source	NOUN
gujaf-79	117	8	:	:	PUNCT
gujaf-79	117	9	stata	stata	NOUN
gujaf-79	117	10	output	output	NOUN
gujaf-79	117	11	(	(	PUNCT
gujaf-79	117	12	2020	2020	NUM
gujaf-79	117	13	)	)	PUNCT
gujaf-79	117	14	.	.	PUNCT
gujaf-79	118	1	table	table	NOUN
gujaf-79	118	2	1	1	NUM
gujaf-79	118	3	reports	report	VERB
gujaf-79	118	4	the	the	DET
gujaf-79	118	5	association	association	NOUN
gujaf-79	118	6	between	between	ADP
gujaf-79	118	7	board	board	NOUN
gujaf-79	118	8	composition	composition	NOUN
gujaf-79	118	9	and	and	CCONJ
gujaf-79	118	10	earnings	earning	NOUN
gujaf-79	118	11	management	management	NOUN
gujaf-79	118	12	among	among	ADP
gujaf-79	118	13	quoted	quote	VERB
gujaf-79	118	14	non	non	ADJ
gujaf-79	118	15	-	-	ADJ
gujaf-79	118	16	financial	financial	ADJ
gujaf-79	118	17	companies	company	NOUN
gujaf-79	118	18	in	in	ADP
gujaf-79	118	19	nigeria	nigeria	PROPN
gujaf-79	118	20	.	.	PUNCT
gujaf-79	119	1	two	two	NUM
gujaf-79	119	2	models	model	NOUN
gujaf-79	119	3	were	be	AUX
gujaf-79	119	4	estimated	estimate	VERB
gujaf-79	119	5	namely	namely	ADV
gujaf-79	119	6	;	;	PUNCT
gujaf-79	119	7	fixed	fix	VERB
gujaf-79	119	8	effect	effect	NOUN
gujaf-79	119	9	and	and	CCONJ
gujaf-79	119	10	random	random	ADJ
gujaf-79	119	11	effect	effect	NOUN
gujaf-79	119	12	.	.	PUNCT
gujaf-79	120	1	hausman	hausman	PROPN
gujaf-79	120	2	test	test	NOUN
gujaf-79	120	3	were	be	AUX
gujaf-79	120	4	conducted	conduct	VERB
gujaf-79	120	5	to	to	PART
gujaf-79	120	6	determine	determine	VERB
gujaf-79	120	7	the	the	DET
gujaf-79	120	8	most	most	ADV
gujaf-79	120	9	appropriate	appropriate	ADJ
gujaf-79	120	10	model	model	NOUN
gujaf-79	120	11	for	for	ADP
gujaf-79	120	12	the	the	DET
gujaf-79	120	13	variables	variable	NOUN
gujaf-79	120	14	.	.	PUNCT
gujaf-79	121	1	the	the	DET
gujaf-79	121	2	test	test	NOUN
gujaf-79	121	3	reports	report	VERB
gujaf-79	121	4	that	that	SCONJ
gujaf-79	121	5	the	the	DET
gujaf-79	121	6	fixed	fix	VERB
gujaf-79	121	7	effect	effect	NOUN
gujaf-79	121	8	is	be	AUX
gujaf-79	121	9	the	the	DET
gujaf-79	121	10	preferable	preferable	ADJ
gujaf-79	121	11	compare	compare	NOUN
gujaf-79	121	12	to	to	ADP
gujaf-79	121	13	random	random	ADJ
gujaf-79	121	14	effect	effect	NOUN
gujaf-79	121	15	(	(	PUNCT
gujaf-79	121	16	χ	χ	NOUN
gujaf-79	121	17	2	2	NUM
gujaf-79	121	18	=	=	SYM
gujaf-79	121	19	19.9812	19.9812	NUM
gujaf-79	121	20	,	,	PUNCT
gujaf-79	121	21	p	p	X
gujaf-79	121	22	<	<	X
gujaf-79	121	23	0.05	0.05	NUM
gujaf-79	121	24	)	)	PUNCT
gujaf-79	121	25	.	.	PUNCT
gujaf-79	122	1	this	this	DET
gujaf-79	122	2	result	result	NOUN
gujaf-79	122	3	informed	inform	VERB
gujaf-79	122	4	the	the	DET
gujaf-79	122	5	adoption	adoption	NOUN
gujaf-79	122	6	and	and	CCONJ
gujaf-79	122	7	interpretation	interpretation	NOUN
gujaf-79	122	8	of	of	ADP
gujaf-79	122	9	fixed	fix	VERB
gujaf-79	122	10	effect	effect	NOUN
gujaf-79	122	11	model	model	NOUN
gujaf-79	122	12	.	.	PUNCT
gujaf-79	123	1	the	the	DET
gujaf-79	123	2	model	model	NOUN
gujaf-79	123	3	is	be	AUX
gujaf-79	123	4	the	the	DET
gujaf-79	123	5	most	most	ADV
gujaf-79	123	6	appropriate	appropriate	ADJ
gujaf-79	123	7	and	and	CCONJ
gujaf-79	123	8	captured	capture	VERB
gujaf-79	123	9	the	the	DET
gujaf-79	123	10	relationship	relationship	NOUN
gujaf-79	123	11	between	between	ADP
gujaf-79	123	12	earnings	earning	NOUN
gujaf-79	123	13	management	management	NOUN
gujaf-79	123	14	and	and	CCONJ
gujaf-79	123	15	board	board	NOUN
gujaf-79	123	16	composition	composition	NOUN
gujaf-79	123	17	.	.	PUNCT
gujaf-79	124	1	the	the	DET
gujaf-79	124	2	explanatory	explanatory	ADJ
gujaf-79	124	3	power	power	NOUN
gujaf-79	124	4	of	of	ADP
gujaf-79	124	5	the	the	DET
gujaf-79	124	6	model	model	NOUN
gujaf-79	124	7	showed	show	VERB
gujaf-79	124	8	that	that	SCONJ
gujaf-79	124	9	71.16%of	71.16%of	AUX
gujaf-79	124	10	the	the	DET
gujaf-79	124	11	variation	variation	NOUN
gujaf-79	124	12	will	will	AUX
gujaf-79	124	13	be	be	AUX
gujaf-79	124	14	explained	explain	VERB
gujaf-79	124	15	by	by	ADP
gujaf-79	124	16	the	the	DET
gujaf-79	124	17	explanatory	explanatory	ADJ
gujaf-79	124	18	variables	variable	NOUN
gujaf-79	124	19	,	,	PUNCT
gujaf-79	124	20	while	while	SCONJ
gujaf-79	124	21	64.8	64.8	NUM
gujaf-79	124	22	%	%	NOUN
gujaf-79	124	23	will	will	AUX
gujaf-79	124	24	be	be	AUX
gujaf-79	124	25	explained	explain	VERB
gujaf-79	124	26	by	by	ADP
gujaf-79	124	27	the	the	DET
gujaf-79	124	28	variables	variable	NOUN
gujaf-79	124	29	after	after	ADP
gujaf-79	124	30	adjusting	adjust	VERB
gujaf-79	124	31	for	for	ADP
gujaf-79	124	32	the	the	DET
gujaf-79	124	33	degree	degree	NOUN
gujaf-79	124	34	of	of	ADP
gujaf-79	124	35	freedom	freedom	NOUN
gujaf-79	124	36	.	.	PUNCT
gujaf-79	125	1	the	the	DET
gujaf-79	125	2	f	f	NOUN
gujaf-79	125	3	-	-	PUNCT
gujaf-79	125	4	statistic	statistic	NOUN
gujaf-79	125	5	of	of	ADP
gujaf-79	125	6	the	the	DET
gujaf-79	125	7	model	model	NOUN
gujaf-79	125	8	(	(	PUNCT
gujaf-79	125	9	t	t	NOUN
gujaf-79	125	10	=	=	PUNCT
gujaf-79	125	11	29.7555	29.7555	NUM
gujaf-79	125	12	,	,	PUNCT
gujaf-79	125	13	p	p	X
gujaf-79	125	14	<	<	X
gujaf-79	125	15	0.05	0.05	NUM
gujaf-79	125	16	)	)	PUNCT
gujaf-79	125	17	showed	show	VERB
gujaf-79	125	18	that	that	SCONJ
gujaf-79	125	19	the	the	DET
gujaf-79	125	20	model	model	NOUN
gujaf-79	125	21	gusau	gusau	PROPN
gujaf-79	125	22	journal	journal	PROPN
gujaf-79	125	23	of	of	ADP
gujaf-79	125	24	accounting	accounting	NOUN
gujaf-79	125	25	and	and	CCONJ
gujaf-79	125	26	finance	finance	NOUN
gujaf-79	125	27	,	,	PUNCT
gujaf-79	125	28	vol	vol	NOUN
gujaf-79	125	29	.	.	PROPN
gujaf-79	125	30	2	2	NUM
gujaf-79	125	31	,	,	PUNCT
gujaf-79	125	32	issue	issue	NOUN
gujaf-79	125	33	3	3	NUM
gujaf-79	125	34	,	,	PUNCT
gujaf-79	125	35	april	april	PROPN
gujaf-79	125	36	,	,	PUNCT
gujaf-79	125	37	2021	2021	NUM
gujaf-79	125	38	8	8	NUM
gujaf-79	125	39	was	be	AUX
gujaf-79	125	40	statistically	statistically	ADV
gujaf-79	125	41	significant	significant	ADJ
gujaf-79	125	42	and	and	CCONJ
gujaf-79	125	43	the	the	DET
gujaf-79	125	44	model	model	NOUN
gujaf-79	125	45	is	be	AUX
gujaf-79	125	46	well	well	ADV
gujaf-79	125	47	fitted	fit	VERB
gujaf-79	125	48	.	.	PUNCT
gujaf-79	126	1	this	this	PRON
gujaf-79	126	2	further	far	ADV
gujaf-79	126	3	confirms	confirm	VERB
gujaf-79	126	4	that	that	SCONJ
gujaf-79	126	5	the	the	DET
gujaf-79	126	6	possibility	possibility	NOUN
gujaf-79	126	7	of	of	ADP
gujaf-79	126	8	the	the	DET
gujaf-79	126	9	outcome	outcome	NOUN
gujaf-79	126	10	happening	happen	VERB
gujaf-79	126	11	due	due	ADP
gujaf-79	126	12	to	to	ADP
gujaf-79	126	13	mere	mere	ADJ
gujaf-79	126	14	chance	chance	NOUN
gujaf-79	126	15	is	be	AUX
gujaf-79	126	16	minimal	minimal	ADJ
gujaf-79	126	17	.	.	PUNCT
gujaf-79	127	1	board	board	NOUN
gujaf-79	127	2	independence	independence	NOUN
gujaf-79	127	3	shows	show	VERB
gujaf-79	127	4	statistical	statistical	ADJ
gujaf-79	127	5	relationship	relationship	NOUN
gujaf-79	127	6	with	with	ADP
gujaf-79	127	7	earning	earn	VERB
gujaf-79	127	8	management	management	NOUN
gujaf-79	127	9	.	.	PUNCT
gujaf-79	128	1	the	the	DET
gujaf-79	128	2	coefficient	coefficient	NOUN
gujaf-79	128	3	(	(	PUNCT
gujaf-79	128	4	0.0327	0.0327	NUM
gujaf-79	128	5	)	)	PUNCT
gujaf-79	128	6	reports	report	NOUN
gujaf-79	128	7	that	that	PRON
gujaf-79	128	8	rise	rise	VERB
gujaf-79	128	9	in	in	ADP
gujaf-79	128	10	board	board	NOUN
gujaf-79	128	11	independence	independence	NOUN
gujaf-79	128	12	will	will	AUX
gujaf-79	128	13	lead	lead	VERB
gujaf-79	128	14	to	to	PART
gujaf-79	128	15	fall	fall	VERB
gujaf-79	128	16	in	in	ADP
gujaf-79	128	17	earning	earn	VERB
gujaf-79	128	18	management	management	NOUN
gujaf-79	128	19	among	among	ADP
gujaf-79	128	20	the	the	DET
gujaf-79	128	21	firms	firm	NOUN
gujaf-79	128	22	(	(	PUNCT
gujaf-79	128	23	t	t	NOUN
gujaf-79	128	24	=	=	SYM
gujaf-79	128	25	-2.3631	-2.3631	PROPN
gujaf-79	128	26	,	,	PUNCT
gujaf-79	128	27	p<0.05	p<0.05	PROPN
gujaf-79	128	28	)	)	PUNCT
gujaf-79	128	29	.	.	PUNCT
gujaf-79	129	1	the	the	DET
gujaf-79	129	2	relationship	relationship	NOUN
gujaf-79	129	3	between	between	ADP
gujaf-79	129	4	board	board	NOUN
gujaf-79	129	5	independence	independence	NOUN
gujaf-79	129	6	and	and	CCONJ
gujaf-79	129	7	abnormal	abnormal	ADJ
gujaf-79	129	8	accruals	accrual	NOUN
gujaf-79	129	9	negative	negative	ADJ
gujaf-79	129	10	.	.	PUNCT
gujaf-79	130	1	the	the	DET
gujaf-79	130	2	findings	finding	NOUN
gujaf-79	130	3	support	support	VERB
gujaf-79	130	4	the	the	DET
gujaf-79	130	5	assumption	assumption	NOUN
gujaf-79	130	6	stated	state	VERB
gujaf-79	130	7	by	by	ADP
gujaf-79	130	8	xie	xie	PROPN
gujaf-79	130	9	,	,	PUNCT
gujaf-79	130	10	davidson	davidson	NOUN
gujaf-79	130	11	,	,	PUNCT
gujaf-79	130	12	and	and	CCONJ
gujaf-79	130	13	dadalt	dadalt	NOUN
gujaf-79	130	14	(	(	PUNCT
gujaf-79	130	15	2003	2003	NUM
gujaf-79	130	16	)	)	PUNCT
gujaf-79	130	17	that	that	SCONJ
gujaf-79	130	18	organisations	organisation	NOUN
gujaf-79	130	19	with	with	ADP
gujaf-79	130	20	more	more	ADV
gujaf-79	130	21	independent	independent	ADJ
gujaf-79	130	22	outside	outside	ADJ
gujaf-79	130	23	directors	director	NOUN
gujaf-79	130	24	and	and	CCONJ
gujaf-79	130	25	directors	director	NOUN
gujaf-79	130	26	with	with	ADP
gujaf-79	130	27	corporate	corporate	ADJ
gujaf-79	130	28	experience	experience	NOUN
gujaf-79	130	29	have	have	VERB
gujaf-79	130	30	a	a	DET
gujaf-79	130	31	lower	low	ADJ
gujaf-79	130	32	chance	chance	NOUN
gujaf-79	130	33	to	to	PART
gujaf-79	130	34	commit	commit	VERB
gujaf-79	130	35	earnings	earning	NOUN
gujaf-79	130	36	management	management	NOUN
gujaf-79	130	37	.	.	PUNCT
gujaf-79	131	1	because	because	SCONJ
gujaf-79	131	2	they	they	PRON
gujaf-79	131	3	are	be	AUX
gujaf-79	131	4	top	top	ADJ
gujaf-79	131	5	executive	executive	ADJ
gujaf-79	131	6	managers	manager	NOUN
gujaf-79	131	7	of	of	ADP
gujaf-79	131	8	other	other	ADJ
gujaf-79	131	9	companies	company	NOUN
gujaf-79	131	10	and	and	CCONJ
gujaf-79	131	11	are	be	AUX
gujaf-79	131	12	familiar	familiar	ADJ
gujaf-79	131	13	with	with	ADP
gujaf-79	131	14	financial	financial	ADJ
gujaf-79	131	15	reporting	reporting	NOUN
gujaf-79	131	16	issues	issue	NOUN
gujaf-79	131	17	,	,	PUNCT
gujaf-79	131	18	independent	independent	ADJ
gujaf-79	131	19	nonexecutive	nonexecutive	ADJ
gujaf-79	131	20	directors	director	NOUN
gujaf-79	131	21	have	have	VERB
gujaf-79	131	22	the	the	DET
gujaf-79	131	23	ability	ability	NOUN
gujaf-79	131	24	to	to	PART
gujaf-79	131	25	uncover	uncover	VERB
gujaf-79	131	26	earnings	earning	NOUN
gujaf-79	131	27	management	management	NOUN
gujaf-79	131	28	.	.	PUNCT
gujaf-79	132	1	furthermore	furthermore	ADV
gujaf-79	132	2	,	,	PUNCT
gujaf-79	132	3	this	this	DET
gujaf-79	132	4	finding	finding	NOUN
gujaf-79	132	5	was	be	AUX
gujaf-79	132	6	consistent	consistent	ADJ
gujaf-79	132	7	with	with	ADP
gujaf-79	132	8	peasnell	peasnell	PROPN
gujaf-79	132	9	et	et	PROPN
gujaf-79	132	10	al	al	PROPN
gujaf-79	132	11	.	.	PROPN
gujaf-79	132	12	,	,	PUNCT
gujaf-79	132	13	(	(	PUNCT
gujaf-79	132	14	2000	2000	NUM
gujaf-79	132	15	)	)	PUNCT
gujaf-79	132	16	,	,	PUNCT
gujaf-79	132	17	who	who	PRON
gujaf-79	132	18	discovered	discover	VERB
gujaf-79	132	19	a	a	DET
gujaf-79	132	20	substantial	substantial	ADJ
gujaf-79	132	21	negative	negative	ADJ
gujaf-79	132	22	association	association	NOUN
gujaf-79	132	23	between	between	ADP
gujaf-79	132	24	growing	grow	VERB
gujaf-79	132	25	income	income	NOUN
gujaf-79	132	26	accruals	accrual	NOUN
gujaf-79	132	27	and	and	CCONJ
gujaf-79	132	28	the	the	DET
gujaf-79	132	29	proportion	proportion	NOUN
gujaf-79	132	30	of	of	ADP
gujaf-79	132	31	outside	outside	ADJ
gujaf-79	132	32	board	board	NOUN
gujaf-79	132	33	members.in	members.in	PROPN
gujaf-79	132	34	the	the	DET
gujaf-79	132	35	same	same	ADJ
gujaf-79	132	36	manner	manner	NOUN
gujaf-79	132	37	,	,	PUNCT
gujaf-79	132	38	board	board	NOUN
gujaf-79	132	39	size	size	NOUN
gujaf-79	132	40	exhibit	exhibit	VERB
gujaf-79	132	41	negative	negative	ADJ
gujaf-79	132	42	relationship	relationship	NOUN
gujaf-79	132	43	with	with	ADP
gujaf-79	132	44	earnings	earning	NOUN
gujaf-79	132	45	management	management	NOUN
gujaf-79	132	46	.	.	PUNCT
gujaf-79	133	1	the	the	DET
gujaf-79	133	2	coefficient	coefficient	NOUN
gujaf-79	133	3	of	of	ADP
gujaf-79	133	4	the	the	DET
gujaf-79	133	5	variables	variable	NOUN
gujaf-79	133	6	(	(	PUNCT
gujaf-79	133	7	-0.0085	-0.0085	PROPN
gujaf-79	133	8	)	)	PUNCT
gujaf-79	133	9	shows	show	VERB
gujaf-79	133	10	that	that	PRON
gujaf-79	133	11	rise	rise	VERB
gujaf-79	133	12	in	in	ADP
gujaf-79	133	13	size	size	NOUN
gujaf-79	133	14	of	of	ADP
gujaf-79	133	15	the	the	DET
gujaf-79	133	16	board	board	NOUN
gujaf-79	133	17	leads	lead	VERB
gujaf-79	133	18	to	to	PART
gujaf-79	133	19	fall	fall	VERB
gujaf-79	133	20	in	in	ADP
gujaf-79	133	21	earnings	earning	NOUN
gujaf-79	133	22	management	management	NOUN
gujaf-79	133	23	(	(	PUNCT
gujaf-79	133	24	t	t	NOUN
gujaf-79	133	25	=	=	SYM
gujaf-79	133	26	-2.3458	-2.3458	PROPN
gujaf-79	133	27	,	,	PUNCT
gujaf-79	133	28	p	p	X
gujaf-79	133	29	<	<	X
gujaf-79	133	30	0.05	0.05	NUM
gujaf-79	133	31	)	)	PUNCT
gujaf-79	133	32	.	.	PUNCT
gujaf-79	134	1	the	the	DET
gujaf-79	134	2	financial	financial	ADJ
gujaf-79	134	3	expertise	expertise	NOUN
gujaf-79	134	4	of	of	ADP
gujaf-79	134	5	the	the	DET
gujaf-79	134	6	board	board	NOUN
gujaf-79	134	7	members	member	NOUN
gujaf-79	134	8	induces	induce	VERB
gujaf-79	134	9	the	the	DET
gujaf-79	134	10	firm	firm	ADJ
gujaf-79	134	11	likelihood	likelihood	NOUN
gujaf-79	134	12	of	of	ADP
gujaf-79	134	13	engaging	engage	VERB
gujaf-79	134	14	in	in	ADP
gujaf-79	134	15	earnings	earning	NOUN
gujaf-79	134	16	management	management	NOUN
gujaf-79	134	17	.	.	PUNCT
gujaf-79	135	1	the	the	DET
gujaf-79	135	2	coefficient	coefficient	NOUN
gujaf-79	135	3	reveals	reveal	VERB
gujaf-79	135	4	that	that	SCONJ
gujaf-79	135	5	the	the	DET
gujaf-79	135	6	variable	variable	NOUN
gujaf-79	135	7	has	have	VERB
gujaf-79	135	8	positive	positive	ADJ
gujaf-79	135	9	relationship	relationship	NOUN
gujaf-79	135	10	with	with	ADP
gujaf-79	135	11	earnings	earning	NOUN
gujaf-79	135	12	management	management	NOUN
gujaf-79	135	13	(	(	PUNCT
gujaf-79	135	14	t	t	NOUN
gujaf-79	135	15	=	=	SYM
gujaf-79	135	16	2.7829	2.7829	NUM
gujaf-79	135	17	,	,	PUNCT
gujaf-79	135	18	p	p	X
gujaf-79	135	19	<	<	X
gujaf-79	135	20	0.05	0.05	NUM
gujaf-79	135	21	)	)	PUNCT
gujaf-79	135	22	.	.	PUNCT
gujaf-79	136	1	gender	gender	NOUN
gujaf-79	136	2	mix	mix	NOUN
gujaf-79	136	3	reports	report	VERB
gujaf-79	136	4	no	no	DET
gujaf-79	136	5	significant	significant	ADJ
gujaf-79	136	6	statistical	statistical	ADJ
gujaf-79	136	7	relationship	relationship	NOUN
gujaf-79	136	8	with	with	ADP
gujaf-79	136	9	earnings	earning	NOUN
gujaf-79	136	10	management	management	NOUN
gujaf-79	136	11	(	(	PUNCT
gujaf-79	136	12	t	t	NOUN
gujaf-79	136	13	=	=	PUNCT
gujaf-79	136	14	0.2371	0.2371	NUM
gujaf-79	136	15	,	,	PUNCT
gujaf-79	136	16	p	p	X
gujaf-79	136	17	>	>	X
gujaf-79	136	18	0	0	NUM
gujaf-79	136	19	)	)	PUNCT
gujaf-79	136	20	.	.	PUNCT
gujaf-79	137	1	in	in	ADP
gujaf-79	137	2	the	the	DET
gujaf-79	137	3	same	same	ADJ
gujaf-79	137	4	vein	vein	NOUN
gujaf-79	137	5	,	,	PUNCT
gujaf-79	137	6	board	board	NOUN
gujaf-79	137	7	meetings	meeting	NOUN
gujaf-79	137	8	do	do	AUX
gujaf-79	137	9	not	not	PART
gujaf-79	137	10	induce	induce	VERB
gujaf-79	137	11	earnings	earning	NOUN
gujaf-79	137	12	management	management	NOUN
gujaf-79	137	13	(	(	PUNCT
gujaf-79	137	14	t	t	NOUN
gujaf-79	137	15	=	=	PUNCT
gujaf-79	137	16	0.2371	0.2371	NUM
gujaf-79	137	17	,	,	PUNCT
gujaf-79	137	18	p	p	X
gujaf-79	137	19	>	>	X
gujaf-79	137	20	0.05	0.05	NUM
gujaf-79	137	21	)	)	PUNCT
gujaf-79	137	22	.	.	PUNCT
gujaf-79	138	1	finally	finally	ADV
gujaf-79	138	2	,	,	PUNCT
gujaf-79	138	3	this	this	DET
gujaf-79	138	4	study	study	NOUN
gujaf-79	138	5	agreed	agree	VERB
gujaf-79	138	6	with	with	ADP
gujaf-79	138	7	findings	finding	NOUN
gujaf-79	138	8	of	of	ADP
gujaf-79	138	9	osma	osma	PROPN
gujaf-79	138	10	and	and	CCONJ
gujaf-79	138	11	belen	belen	NOUN
gujaf-79	138	12	(	(	PUNCT
gujaf-79	138	13	2007	2007	NUM
gujaf-79	138	14	)	)	PUNCT
gujaf-79	138	15	who	who	PRON
gujaf-79	138	16	submitted	submit	VERB
gujaf-79	138	17	that	that	DET
gujaf-79	138	18	manipulation	manipulation	NOUN
gujaf-79	138	19	of	of	ADP
gujaf-79	138	20	earnings	earning	NOUN
gujaf-79	138	21	is	be	AUX
gujaf-79	138	22	significantly	significantly	ADV
gujaf-79	138	23	determined	determine	VERB
gujaf-79	138	24	by	by	ADP
gujaf-79	138	25	composition	composition	NOUN
gujaf-79	138	26	of	of	ADP
gujaf-79	138	27	board	board	NOUN
gujaf-79	138	28	.	.	PUNCT
gujaf-79	139	1	the	the	DET
gujaf-79	139	2	return	return	NOUN
gujaf-79	139	3	on	on	ADP
gujaf-79	139	4	asset	asset	NOUN
gujaf-79	139	5	has	have	VERB
gujaf-79	139	6	significant	significant	ADJ
gujaf-79	139	7	relationship	relationship	NOUN
gujaf-79	139	8	with	with	ADP
gujaf-79	139	9	firm	firm	ADJ
gujaf-79	139	10	earning	earning	NOUN
gujaf-79	139	11	management	management	NOUN
gujaf-79	139	12	.	.	PUNCT
gujaf-79	140	1	the	the	DET
gujaf-79	140	2	variable	variable	NOUN
gujaf-79	140	3	of	of	ADP
gujaf-79	140	4	roa	roa	NOUN
gujaf-79	140	5	with	with	ADP
gujaf-79	140	6	coefficient	coefficient	NOUN
gujaf-79	140	7	-0.0187	-0.0187	NOUN
gujaf-79	140	8	and	and	CCONJ
gujaf-79	140	9	t	t	PROPN
gujaf-79	140	10	-	-	PUNCT
gujaf-79	140	11	statistics	statistic	NOUN
gujaf-79	140	12	of	of	ADP
gujaf-79	140	13	-2.5618	-2.5618	NOUN
gujaf-79	140	14	significantly	significantly	ADV
gujaf-79	140	15	influence	influence	VERB
gujaf-79	140	16	the	the	DET
gujaf-79	140	17	dependent	dependent	ADJ
gujaf-79	140	18	variable	variable	NOUN
gujaf-79	140	19	of	of	ADP
gujaf-79	140	20	earnings	earning	NOUN
gujaf-79	140	21	management	management	NOUN
gujaf-79	140	22	,	,	PUNCT
gujaf-79	140	23	thus	thus	ADV
gujaf-79	140	24	rise	rise	VERB
gujaf-79	140	25	in	in	ADP
gujaf-79	140	26	firm	firm	NOUN
gujaf-79	140	27	’s	’s	PART
gujaf-79	140	28	earnings	earning	NOUN
gujaf-79	140	29	will	will	AUX
gujaf-79	140	30	decrease	decrease	VERB
gujaf-79	140	31	the	the	DET
gujaf-79	140	32	firm	firm	ADJ
gujaf-79	140	33	likelihood	likelihood	NOUN
gujaf-79	140	34	of	of	ADP
gujaf-79	140	35	engaging	engage	VERB
gujaf-79	140	36	in	in	ADP
gujaf-79	140	37	earnings	earning	NOUN
gujaf-79	140	38	management	management	NOUN
gujaf-79	140	39	.	.	PUNCT
gujaf-79	141	1	earnings	earning	NOUN
gujaf-79	141	2	management	management	NOUN
gujaf-79	141	3	rise	rise	VERB
gujaf-79	141	4	with	with	ADP
gujaf-79	141	5	decrease	decrease	NOUN
gujaf-79	141	6	in	in	ADP
gujaf-79	141	7	firm	firm	ADJ
gujaf-79	141	8	size	size	NOUN
gujaf-79	141	9	.	.	PUNCT
gujaf-79	142	1	this	this	PRON
gujaf-79	142	2	is	be	AUX
gujaf-79	142	3	an	an	DET
gujaf-79	142	4	indication	indication	NOUN
gujaf-79	142	5	that	that	SCONJ
gujaf-79	142	6	small	small	ADJ
gujaf-79	142	7	firms	firm	NOUN
gujaf-79	142	8	may	may	AUX
gujaf-79	142	9	engage	engage	VERB
gujaf-79	142	10	in	in	ADP
gujaf-79	142	11	earnings	earning	NOUN
gujaf-79	142	12	management	management	NOUN
gujaf-79	142	13	compares	compare	VERB
gujaf-79	142	14	to	to	ADP
gujaf-79	142	15	the	the	DET
gujaf-79	142	16	big	big	ADJ
gujaf-79	142	17	firms	firm	NOUN
gujaf-79	142	18	.	.	PUNCT
gujaf-79	143	1	the	the	DET
gujaf-79	143	2	coefficient	coefficient	NOUN
gujaf-79	143	3	of	of	ADP
gujaf-79	143	4	-0.0240	-0.0240	PROPN
gujaf-79	143	5	and	and	CCONJ
gujaf-79	143	6	t	t	PROPN
gujaf-79	143	7	-	-	PUNCT
gujaf-79	143	8	statistics	statistic	NOUN
gujaf-79	143	9	of	of	ADP
gujaf-79	143	10	-2.5519	-2.5519	NOUN
gujaf-79	143	11	show	show	VERB
gujaf-79	143	12	that	that	SCONJ
gujaf-79	143	13	the	the	DET
gujaf-79	143	14	variable	variable	NOUN
gujaf-79	143	15	is	be	AUX
gujaf-79	143	16	statistically	statistically	ADV
gujaf-79	143	17	significant	significant	ADJ
gujaf-79	143	18	.	.	PUNCT
gujaf-79	144	1	5	5	X
gujaf-79	144	2	.	.	X
gujaf-79	144	3	conclusion	conclusion	NOUN
gujaf-79	144	4	and	and	CCONJ
gujaf-79	144	5	recommendations	recommendation	NOUN
gujaf-79	144	6	according	accord	VERB
gujaf-79	144	7	to	to	ADP
gujaf-79	144	8	the	the	DET
gujaf-79	144	9	conclusions	conclusion	NOUN
gujaf-79	144	10	of	of	ADP
gujaf-79	144	11	this	this	DET
gujaf-79	144	12	study	study	NOUN
gujaf-79	144	13	,	,	PUNCT
gujaf-79	144	14	the	the	DET
gujaf-79	144	15	chances	chance	NOUN
gujaf-79	144	16	and	and	CCONJ
gujaf-79	144	17	likelihood	likelihood	NOUN
gujaf-79	144	18	of	of	ADP
gujaf-79	144	19	committing	commit	VERB
gujaf-79	144	20	earnings	earning	NOUN
gujaf-79	144	21	management	management	NOUN
gujaf-79	144	22	are	be	AUX
gujaf-79	144	23	lower	low	ADJ
gujaf-79	144	24	for	for	ADP
gujaf-79	144	25	companies	company	NOUN
gujaf-79	144	26	with	with	ADP
gujaf-79	144	27	more	more	ADV
gujaf-79	144	28	independent	independent	ADJ
gujaf-79	144	29	outside	outside	ADJ
gujaf-79	144	30	directors	director	NOUN
gujaf-79	144	31	and	and	CCONJ
gujaf-79	144	32	directors	director	NOUN
gujaf-79	144	33	with	with	ADP
gujaf-79	144	34	business	business	NOUN
gujaf-79	144	35	experience	experience	NOUN
gujaf-79	144	36	on	on	ADP
gujaf-79	144	37	their	their	PRON
gujaf-79	144	38	boards	board	NOUN
gujaf-79	144	39	.	.	PUNCT
gujaf-79	145	1	the	the	DET
gujaf-79	145	2	presence	presence	NOUN
gujaf-79	145	3	of	of	ADP
gujaf-79	145	4	inverse	inverse	NOUN
gujaf-79	145	5	relationship	relationship	NOUN
gujaf-79	145	6	between	between	ADP
gujaf-79	145	7	board	board	NOUN
gujaf-79	145	8	size	size	NOUN
gujaf-79	145	9	and	and	CCONJ
gujaf-79	145	10	earnings	earning	NOUN
gujaf-79	145	11	management	management	NOUN
gujaf-79	145	12	of	of	ADP
gujaf-79	145	13	listed	list	VERB
gujaf-79	145	14	non	non	ADJ
gujaf-79	145	15	-	-	ADJ
gujaf-79	145	16	financial	financial	ADJ
gujaf-79	145	17	firms	firm	NOUN
gujaf-79	145	18	in	in	ADP
gujaf-79	145	19	nigeria	nigeria	PROPN
gujaf-79	145	20	showed	show	VERB
gujaf-79	145	21	that	that	DET
gujaf-79	145	22	rise	rise	NOUN
gujaf-79	145	23	in	in	ADP
gujaf-79	145	24	board	board	NOUN
gujaf-79	145	25	size	size	NOUN
gujaf-79	145	26	results	result	NOUN
gujaf-79	145	27	to	to	PART
gujaf-79	145	28	fall	fall	VERB
gujaf-79	145	29	in	in	ADP
gujaf-79	145	30	earnings	earning	NOUN
gujaf-79	145	31	management	management	NOUN
gujaf-79	145	32	.	.	PUNCT
gujaf-79	146	1	it	it	PRON
gujaf-79	146	2	is	be	AUX
gujaf-79	146	3	further	far	ADV
gujaf-79	146	4	established	establish	VERB
gujaf-79	146	5	that	that	SCONJ
gujaf-79	146	6	financial	financial	ADJ
gujaf-79	146	7	expertise	expertise	NOUN
gujaf-79	146	8	of	of	ADP
gujaf-79	146	9	the	the	DET
gujaf-79	146	10	members	member	NOUN
gujaf-79	146	11	in	in	ADP
gujaf-79	146	12	the	the	DET
gujaf-79	146	13	board	board	NOUN
gujaf-79	146	14	induces	induce	VERB
gujaf-79	146	15	the	the	DET
gujaf-79	146	16	firm	firm	ADJ
gujaf-79	146	17	likelihood	likelihood	NOUN
gujaf-79	146	18	of	of	ADP
gujaf-79	146	19	engaging	engage	VERB
gujaf-79	146	20	in	in	ADP
gujaf-79	146	21	management	management	NOUN
gujaf-79	146	22	of	of	ADP
gujaf-79	146	23	earnings	earning	NOUN
gujaf-79	146	24	.	.	PUNCT
gujaf-79	147	1	furthermore	furthermore	ADV
gujaf-79	147	2	,	,	PUNCT
gujaf-79	147	3	the	the	DET
gujaf-79	147	4	empirical	empirical	ADJ
gujaf-79	147	5	findings	finding	NOUN
gujaf-79	147	6	revealed	reveal	VERB
gujaf-79	147	7	that	that	SCONJ
gujaf-79	147	8	board	board	NOUN
gujaf-79	147	9	meetings	meeting	NOUN
gujaf-79	147	10	do	do	AUX
gujaf-79	147	11	not	not	PART
gujaf-79	147	12	induce	induce	VERB
gujaf-79	147	13	earnings	earning	NOUN
gujaf-79	147	14	management	management	NOUN
gujaf-79	147	15	.	.	PUNCT
gujaf-79	148	1	this	this	DET
gujaf-79	148	2	finding	finding	NOUN
gujaf-79	148	3	does	do	AUX
gujaf-79	148	4	not	not	PART
gujaf-79	148	5	support	support	VERB
gujaf-79	148	6	the	the	DET
gujaf-79	148	7	notion	notion	NOUN
gujaf-79	148	8	that	that	SCONJ
gujaf-79	148	9	when	when	SCONJ
gujaf-79	148	10	board	board	NOUN
gujaf-79	148	11	members	member	NOUN
gujaf-79	148	12	meet	meet	VERB
gujaf-79	148	13	frequently	frequently	ADV
gujaf-79	148	14	to	to	PART
gujaf-79	148	15	perform	perform	VERB
gujaf-79	148	16	their	their	PRON
gujaf-79	148	17	statutory	statutory	ADJ
gujaf-79	148	18	roles	role	NOUN
gujaf-79	148	19	,	,	PUNCT
gujaf-79	148	20	it	it	PRON
gujaf-79	148	21	would	would	AUX
gujaf-79	148	22	go	go	VERB
gujaf-79	148	23	a	a	DET
gujaf-79	148	24	long	long	ADJ
gujaf-79	148	25	way	way	NOUN
gujaf-79	148	26	in	in	ADP
gujaf-79	148	27	detecting	detect	VERB
gujaf-79	148	28	any	any	DET
gujaf-79	148	29	form	form	NOUN
gujaf-79	148	30	of	of	ADP
gujaf-79	148	31	earnings	earning	NOUN
gujaf-79	148	32	manipulation	manipulation	NOUN
gujaf-79	148	33	.	.	PUNCT
gujaf-79	149	1	based	base	VERB
gujaf-79	149	2	on	on	ADP
gujaf-79	149	3	the	the	DET
gujaf-79	149	4	findings	finding	NOUN
gujaf-79	149	5	and	and	CCONJ
gujaf-79	149	6	conclusions	conclusion	NOUN
gujaf-79	149	7	of	of	ADP
gujaf-79	149	8	this	this	DET
gujaf-79	149	9	study	study	NOUN
gujaf-79	149	10	,	,	PUNCT
gujaf-79	149	11	it	it	PRON
gujaf-79	149	12	is	be	AUX
gujaf-79	149	13	hereby	hereby	ADV
gujaf-79	149	14	proposed	propose	VERB
gujaf-79	149	15	that	that	SCONJ
gujaf-79	149	16	independent	independent	ADJ
gujaf-79	149	17	directors	director	NOUN
gujaf-79	149	18	be	be	AUX
gujaf-79	149	19	appointed	appoint	VERB
gujaf-79	149	20	to	to	ADP
gujaf-79	149	21	the	the	DET
gujaf-79	149	22	boards	board	NOUN
gujaf-79	149	23	of	of	ADP
gujaf-79	149	24	directors	director	NOUN
gujaf-79	149	25	based	base	VERB
gujaf-79	149	26	on	on	ADP
gujaf-79	149	27	their	their	PRON
gujaf-79	149	28	previous	previous	ADJ
gujaf-79	149	29	records	record	NOUN
gujaf-79	149	30	,	,	PUNCT
gujaf-79	149	31	and	and	CCONJ
gujaf-79	149	32	that	that	SCONJ
gujaf-79	149	33	a	a	DET
gujaf-79	149	34	larger	large	ADJ
gujaf-79	149	35	gusau	gusau	ADJ
gujaf-79	149	36	journal	journal	NOUN
gujaf-79	149	37	of	of	ADP
gujaf-79	149	38	accounting	accounting	NOUN
gujaf-79	149	39	and	and	CCONJ
gujaf-79	149	40	finance	finance	NOUN
gujaf-79	149	41	,	,	PUNCT
gujaf-79	149	42	vol	vol	NOUN
gujaf-79	149	43	.	.	PROPN
gujaf-79	149	44	2	2	NUM
gujaf-79	149	45	,	,	PUNCT
gujaf-79	149	46	issue	issue	NOUN
gujaf-79	149	47	3	3	NUM
gujaf-79	149	48	,	,	PUNCT
gujaf-79	149	49	april	april	PROPN
gujaf-79	149	50	,	,	PUNCT
gujaf-79	149	51	2021	2021	NUM
gujaf-79	149	52	9	9	NUM
gujaf-79	149	53	number	number	NOUN
gujaf-79	149	54	of	of	ADP
gujaf-79	149	55	independent	independent	ADJ
gujaf-79	149	56	outside	outside	ADJ
gujaf-79	149	57	directors	director	NOUN
gujaf-79	149	58	with	with	ADP
gujaf-79	149	59	corporate	corporate	ADJ
gujaf-79	149	60	expertise	expertise	NOUN
gujaf-79	149	61	be	be	AUX
gujaf-79	149	62	included	include	VERB
gujaf-79	149	63	on	on	ADP
gujaf-79	149	64	the	the	DET
gujaf-79	149	65	boards	board	NOUN
gujaf-79	149	66	.	.	PUNCT
gujaf-79	150	1	it	it	PRON
gujaf-79	150	2	is	be	AUX
gujaf-79	150	3	further	far	ADV
gujaf-79	150	4	recommended	recommend	VERB
gujaf-79	150	5	that	that	SCONJ
gujaf-79	150	6	board	board	NOUN
gujaf-79	150	7	meetings	meeting	NOUN
gujaf-79	150	8	shall	shall	AUX
gujaf-79	150	9	not	not	PART
gujaf-79	150	10	be	be	AUX
gujaf-79	150	11	more	more	ADJ
gujaf-79	150	12	than	than	ADP
gujaf-79	150	13	four	four	NUM
gujaf-79	150	14	times	time	NOUN
gujaf-79	150	15	,	,	PUNCT
gujaf-79	150	16	because	because	SCONJ
gujaf-79	150	17	meetings	meeting	NOUN
gujaf-79	150	18	held	hold	VERB
gujaf-79	150	19	more	more	ADJ
gujaf-79	150	20	than	than	ADP
gujaf-79	150	21	that	that	PRON
gujaf-79	150	22	do	do	AUX
gujaf-79	150	23	not	not	PART
gujaf-79	150	24	pledge	pledge	VERB
gujaf-79	150	25	healthier	healthy	ADJ
gujaf-79	150	26	monitoring	monitoring	NOUN
gujaf-79	150	27	.	.	PUNCT
gujaf-79	151	1	in	in	ADP
gujaf-79	151	2	addition	addition	NOUN
gujaf-79	151	3	,	,	PUNCT
gujaf-79	151	4	the	the	DET
gujaf-79	151	5	financial	financial	ADJ
gujaf-79	151	6	reporting	reporting	NOUN
gujaf-79	151	7	council	council	PROPN
gujaf-79	151	8	of	of	ADP
gujaf-79	151	9	nigeria	nigeria	PROPN
gujaf-79	151	10	(	(	PUNCT
gujaf-79	151	11	frcn	frcn	PROPN
gujaf-79	151	12	)	)	PUNCT
gujaf-79	151	13	should	should	AUX
gujaf-79	151	14	focus	focus	VERB
gujaf-79	151	15	on	on	ADP
gujaf-79	151	16	issuing	issue	VERB
gujaf-79	151	17	new	new	ADJ
gujaf-79	151	18	standards	standard	NOUN
gujaf-79	151	19	or	or	CCONJ
gujaf-79	151	20	evaluating	evaluate	VERB
gujaf-79	151	21	existing	exist	VERB
gujaf-79	151	22	ones	one	NOUN
gujaf-79	151	23	to	to	PART
gujaf-79	151	24	close	close	VERB
gujaf-79	151	25	gaps	gap	NOUN
gujaf-79	151	26	or	or	CCONJ
gujaf-79	151	27	address	address	VERB
gujaf-79	151	28	grey	grey	NOUN
gujaf-79	151	29	areas	area	NOUN
gujaf-79	151	30	that	that	PRON
gujaf-79	151	31	allow	allow	VERB
gujaf-79	151	32	managers	manager	NOUN
gujaf-79	151	33	to	to	PART
gujaf-79	151	34	engage	engage	VERB
gujaf-79	151	35	in	in	ADP
gujaf-79	151	36	earnings	earning	NOUN
gujaf-79	151	37	management	management	NOUN
gujaf-79	151	38	.	.	PUNCT
gujaf-79	152	1	in	in	ADP
gujaf-79	152	2	nigeria	nigeria	PROPN
gujaf-79	152	3	,	,	PUNCT
gujaf-79	152	4	further	further	ADJ
gujaf-79	152	5	research	research	NOUN
gujaf-79	152	6	into	into	ADP
gujaf-79	152	7	earnings	earning	NOUN
gujaf-79	152	8	management	management	NOUN
gujaf-79	152	9	for	for	ADP
gujaf-79	152	10	financial	financial	ADJ
gujaf-79	152	11	companies	company	NOUN
gujaf-79	152	12	and	and	CCONJ
gujaf-79	152	13	family	family	NOUN
gujaf-79	152	14	-	-	PUNCT
gujaf-79	152	15	run	run	VERB
gujaf-79	152	16	private	private	ADJ
gujaf-79	152	17	companies	company	NOUN
gujaf-79	152	18	is	be	AUX
gujaf-79	152	19	needed	need	VERB
gujaf-79	152	20	.	.	PUNCT
gujaf-79	153	1	references	reference	NOUN
gujaf-79	153	2	adams	adams	PROPN
gujaf-79	153	3	,	,	PUNCT
gujaf-79	153	4	r.	r.	PROPN
gujaf-79	153	5	,	,	PUNCT
gujaf-79	153	6	&	&	CCONJ
gujaf-79	153	7	ferreira	ferreira	PROPN
gujaf-79	153	8	,	,	PUNCT
gujaf-79	153	9	d.	d.	PROPN
gujaf-79	153	10	(	(	PUNCT
gujaf-79	153	11	2009	2009	NUM
gujaf-79	153	12	)	)	PUNCT
gujaf-79	153	13	.	.	PUNCT
gujaf-79	154	1	women	woman	NOUN
gujaf-79	154	2	in	in	ADP
gujaf-79	154	3	the	the	DET
gujaf-79	154	4	boardroom	boardroom	NOUN
gujaf-79	154	5	and	and	CCONJ
gujaf-79	154	6	their	their	PRON
gujaf-79	154	7	impact	impact	NOUN
gujaf-79	154	8	on	on	ADP
gujaf-79	154	9	governance	governance	NOUN
gujaf-79	154	10	and	and	CCONJ
gujaf-79	154	11	performance	performance	NOUN
gujaf-79	154	12	.	.	PUNCT
gujaf-79	155	1	journal	journal	NOUN
gujaf-79	155	2	of	of	ADP
gujaf-79	155	3	financial	financial	ADJ
gujaf-79	155	4	economics	economic	NOUN
gujaf-79	155	5	,	,	PUNCT
gujaf-79	155	6	94	94	NUM
gujaf-79	155	7	,	,	PUNCT
gujaf-79	155	8	291	291	NUM
gujaf-79	155	9	-	-	SYM
gujaf-79	155	10	309	309	NUM
gujaf-79	155	11	.	.	PUNCT
gujaf-79	156	1	adams	adams	PROPN
gujaf-79	156	2	,	,	PUNCT
gujaf-79	156	3	r.	r.	PROPN
gujaf-79	156	4	,	,	PUNCT
gujaf-79	156	5	gray	gray	ADJ
gujaf-79	156	6	,	,	PUNCT
gujaf-79	156	7	s.	s.	PROPN
gujaf-79	156	8	,	,	PUNCT
gujaf-79	156	9	&	&	CCONJ
gujaf-79	156	10	nowland	nowland	PROPN
gujaf-79	156	11	,	,	PUNCT
gujaf-79	156	12	j.	j.	PROPN
gujaf-79	156	13	(	(	PUNCT
gujaf-79	156	14	2010	2010	NUM
gujaf-79	156	15	)	)	PUNCT
gujaf-79	156	16	.	.	PUNCT
gujaf-79	156	17	is	be	AUX
gujaf-79	156	18	there	there	PRON
gujaf-79	156	19	a	a	DET
gujaf-79	156	20	business	business	NOUN
gujaf-79	156	21	case	case	NOUN
gujaf-79	156	22	for	for	ADP
gujaf-79	156	23	female	female	ADJ
gujaf-79	156	24	appointments	appointment	NOUN
gujaf-79	156	25	?	?	PUNCT
gujaf-79	157	1	working	work	VERB
gujaf-79	157	2	paper	paper	NOUN
gujaf-79	157	3	at	at	ADP
gujaf-79	157	4	city	city	PROPN
gujaf-79	157	5	university	university	PROPN
gujaf-79	157	6	of	of	ADP
gujaf-79	157	7	hong	hong	PROPN
gujaf-79	157	8	kong	kong	PROPN
gujaf-79	157	9	.	.	PUNCT
gujaf-79	158	1	akindayomi	akindayomi	PROPN
gujaf-79	158	2	,	,	PUNCT
gujaf-79	158	3	a.	a.	PROPN
gujaf-79	158	4	s.	s.	PROPN
gujaf-79	158	5	(	(	PUNCT
gujaf-79	158	6	2012	2012	NUM
gujaf-79	158	7	)	)	PUNCT
gujaf-79	158	8	.	.	PUNCT
gujaf-79	159	1	corporate	corporate	ADJ
gujaf-79	159	2	financial	financial	ADJ
gujaf-79	159	3	accounting	accounting	NOUN
gujaf-79	159	4	and	and	CCONJ
gujaf-79	159	5	reporting	reporting	NOUN
gujaf-79	159	6	(	(	PUNCT
gujaf-79	159	7	7	7	NUM
gujaf-79	159	8	ed	ed	NOUN
gujaf-79	159	9	.	.	PUNCT
gujaf-79	159	10	)	)	PUNCT
gujaf-79	159	11	.	.	PUNCT
gujaf-79	160	1	onitsha	onitsha	PROPN
gujaf-79	160	2	:	:	PUNCT
gujaf-79	160	3	ade	ade	PROPN
gujaf-79	160	4	graphics	graphic	NOUN
gujaf-79	160	5	and	and	CCONJ
gujaf-79	160	6	publisher	publisher	NOUN
gujaf-79	160	7	.	.	PUNCT
gujaf-79	161	1	al	al	PROPN
gujaf-79	161	2	azeez	azeez	PROPN
gujaf-79	161	3	,	,	PUNCT
gujaf-79	161	4	h.	h.	PROPN
gujaf-79	161	5	a.	a.	PROPN
gujaf-79	161	6	,	,	PUNCT
gujaf-79	161	7	sukoharsono	sukoharsono	PROPN
gujaf-79	161	8	,	,	PUNCT
gujaf-79	161	9	e.	e.	PROPN
gujaf-79	161	10	g.	g.	PROPN
gujaf-79	161	11	,	,	PUNCT
gujaf-79	161	12	roekhudin	roekhudin	NOUN
gujaf-79	161	13	,	,	PUNCT
gujaf-79	161	14	&	&	CCONJ
gujaf-79	161	15	andayani	andayani	PROPN
gujaf-79	161	16	,	,	PUNCT
gujaf-79	161	17	w.	w.	NOUN
gujaf-79	161	18	(	(	PUNCT
gujaf-79	161	19	2019	2019	NUM
gujaf-79	161	20	)	)	PUNCT
gujaf-79	161	21	.	.	PUNCT
gujaf-79	162	1	the	the	DET
gujaf-79	162	2	impact	impact	NOUN
gujaf-79	162	3	of	of	ADP
gujaf-79	162	4	board	board	NOUN
gujaf-79	162	5	characteristics	characteristic	NOUN
gujaf-79	162	6	on	on	ADP
gujaf-79	162	7	earnings	earning	NOUN
gujaf-79	162	8	management	management	NOUN
gujaf-79	162	9	in	in	ADP
gujaf-79	162	10	the	the	DET
gujaf-79	162	11	international	international	ADJ
gujaf-79	162	12	oil	oil	NOUN
gujaf-79	162	13	and	and	CCONJ
gujaf-79	162	14	gas	gas	NOUN
gujaf-79	162	15	corporations	corporation	NOUN
gujaf-79	162	16	.	.	PUNCT
gujaf-79	163	1	academy	academy	PROPN
gujaf-79	163	2	of	of	ADP
gujaf-79	163	3	accounting	accounting	PROPN
gujaf-79	163	4	and	and	CCONJ
gujaf-79	163	5	financial	financial	ADJ
gujaf-79	163	6	studies	study	NOUN
gujaf-79	163	7	journal	journal	NOUN
gujaf-79	163	8	,	,	PUNCT
gujaf-79	163	9	23(1	23(1	NUM
gujaf-79	163	10	)	)	PUNCT
gujaf-79	163	11	,	,	PUNCT
gujaf-79	163	12	1	1	NUM
gujaf-79	163	13	-	-	SYM
gujaf-79	163	14	26	26	NUM
gujaf-79	163	15	.	.	PUNCT
gujaf-79	164	1	bertrand	bertrand	PROPN
gujaf-79	164	2	,	,	PUNCT
gujaf-79	164	3	m.	m.	NOUN
gujaf-79	164	4	,	,	PUNCT
gujaf-79	164	5	&	&	CCONJ
gujaf-79	164	6	mullainathan	mullainathan	PROPN
gujaf-79	164	7	,	,	PUNCT
gujaf-79	164	8	s.	s.	PROPN
gujaf-79	164	9	(	(	PUNCT
gujaf-79	164	10	2000	2000	NUM
gujaf-79	164	11	)	)	PUNCT
gujaf-79	164	12	.	.	PUNCT
gujaf-79	165	1	enjoying	enjoy	VERB
gujaf-79	165	2	the	the	DET
gujaf-79	165	3	quiet	quiet	ADJ
gujaf-79	165	4	life	life	NOUN
gujaf-79	165	5	?	?	PUNCT
gujaf-79	166	1	managerial	managerial	ADJ
gujaf-79	166	2	behaviour	behaviour	NOUN
gujaf-79	166	3	following	follow	VERB
gujaf-79	166	4	anti	anti	ADJ
gujaf-79	166	5	-	-	ADJ
gujaf-79	166	6	takeover	takeover	ADJ
gujaf-79	166	7	legislation	legislation	NOUN
gujaf-79	166	8	.	.	PUNCT
gujaf-79	167	1	mit	mit	NOUN
gujaf-79	167	2	,	,	PUNCT
gujaf-79	167	3	working	working	NOUN
gujaf-79	167	4	paper	paper	NOUN
gujaf-79	167	5	.	.	PUNCT
gujaf-79	168	1	carter	carter	PROPN
gujaf-79	168	2	,	,	PUNCT
gujaf-79	168	3	d.	d.	PROPN
gujaf-79	168	4	a.	a.	PROPN
gujaf-79	168	5	,	,	PUNCT
gujaf-79	168	6	simkins	simkin	VERB
gujaf-79	168	7	,	,	PUNCT
gujaf-79	168	8	b.	b.	PROPN
gujaf-79	168	9	j.	j.	PROPN
gujaf-79	168	10	,	,	PUNCT
gujaf-79	168	11	&	&	CCONJ
gujaf-79	168	12	simpson	simpson	PROPN
gujaf-79	168	13	,	,	PUNCT
gujaf-79	168	14	w.	w.	PROPN
gujaf-79	168	15	g.	g.	PROPN
gujaf-79	168	16	(	(	PUNCT
gujaf-79	168	17	2003	2003	NUM
gujaf-79	168	18	)	)	PUNCT
gujaf-79	168	19	.	.	PUNCT
gujaf-79	169	1	corporate	corporate	ADJ
gujaf-79	169	2	governance	governance	NOUN
gujaf-79	169	3	,	,	PUNCT
gujaf-79	169	4	board	board	NOUN
gujaf-79	169	5	diversity	diversity	NOUN
gujaf-79	169	6	and	and	CCONJ
gujaf-79	169	7	firm	firm	ADJ
gujaf-79	169	8	value	value	NOUN
gujaf-79	169	9	.	.	PUNCT
gujaf-79	170	1	the	the	DET
gujaf-79	170	2	financial	financial	PROPN
gujaf-79	170	3	review	review	NOUN
gujaf-79	170	4	,	,	PUNCT
gujaf-79	170	5	38(1	38(1	NUM
gujaf-79	170	6	)	)	PUNCT
gujaf-79	170	7	,	,	PUNCT
gujaf-79	170	8	33	33	NUM
gujaf-79	170	9	-	-	SYM
gujaf-79	170	10	53	53	NUM
gujaf-79	170	11	.	.	PUNCT
gujaf-79	170	12	coleman	coleman	PROPN
gujaf-79	170	13	,	,	PUNCT
gujaf-79	170	14	j.	j.	PROPN
gujaf-79	170	15	(	(	PUNCT
gujaf-79	170	16	2008	2008	NUM
gujaf-79	170	17	)	)	PUNCT
gujaf-79	170	18	.	.	PUNCT
gujaf-79	171	1	boards	board	NOUN
gujaf-79	171	2	:	:	PUNCT
gujaf-79	171	3	does	do	AUX
gujaf-79	171	4	one	one	NUM
gujaf-79	171	5	size	size	NOUN
gujaf-79	171	6	fit	fit	VERB
gujaf-79	171	7	all	all	PRON
gujaf-79	171	8	?	?	PUNCT
gujaf-79	172	1	journal	journal	NOUN
gujaf-79	172	2	of	of	ADP
gujaf-79	172	3	financial	financial	ADJ
gujaf-79	172	4	economics	economic	NOUN
gujaf-79	172	5	,	,	PUNCT
gujaf-79	172	6	87	87	NUM
gujaf-79	172	7	,	,	PUNCT
gujaf-79	172	8	329	329	NUM
gujaf-79	172	9	-	-	SYM
gujaf-79	172	10	356	356	NUM
gujaf-79	172	11	.	.	PUNCT
gujaf-79	173	1	csri	csri	VERB
gujaf-79	173	2	.	.	PUNCT
gujaf-79	174	1	(	(	PUNCT
gujaf-79	174	2	2012	2012	NUM
gujaf-79	174	3	)	)	PUNCT
gujaf-79	174	4	.	.	PUNCT
gujaf-79	175	1	gender	gender	NOUN
gujaf-79	175	2	diversity	diversity	NOUN
gujaf-79	175	3	and	and	CCONJ
gujaf-79	175	4	corporate	corporate	ADJ
gujaf-79	175	5	performance	performance	NOUN
gujaf-79	175	6	.	.	PUNCT
gujaf-79	176	1	cyril	cyril	PROPN
gujaf-79	176	2	,	,	PUNCT
gujaf-79	176	3	u.	u.	PROPN
gujaf-79	176	4	m.	m.	PROPN
gujaf-79	176	5	,	,	PUNCT
gujaf-79	176	6	&	&	CCONJ
gujaf-79	176	7	chinakpude	chinakpude	NOUN
gujaf-79	176	8	,	,	PUNCT
gujaf-79	176	9	i.	i.	PROPN
gujaf-79	176	10	e.	e.	PROPN
gujaf-79	176	11	(	(	PUNCT
gujaf-79	176	12	2019	2019	NUM
gujaf-79	176	13	)	)	PUNCT
gujaf-79	176	14	.	.	PUNCT
gujaf-79	177	1	effect	effect	NOUN
gujaf-79	177	2	of	of	ADP
gujaf-79	177	3	corporate	corporate	ADJ
gujaf-79	177	4	governance	governance	NOUN
gujaf-79	177	5	on	on	ADP
gujaf-79	177	6	earnings	earning	NOUN
gujaf-79	177	7	management	management	NOUN
gujaf-79	177	8	of	of	ADP
gujaf-79	177	9	commercial	commercial	ADJ
gujaf-79	177	10	banks	bank	NOUN
gujaf-79	177	11	in	in	ADP
gujaf-79	177	12	nigeria	nigeria	PROPN
gujaf-79	177	13	.	.	PUNCT
gujaf-79	178	1	international	international	ADJ
gujaf-79	178	2	journal	journal	PROPN
gujaf-79	178	3	of	of	ADP
gujaf-79	178	4	accounting	accounting	NOUN
gujaf-79	178	5	,	,	PUNCT
gujaf-79	178	6	finance	finance	NOUN
gujaf-79	178	7	&	&	CCONJ
gujaf-79	178	8	risk	risk	NOUN
gujaf-79	178	9	management	management	NOUN
gujaf-79	178	10	,	,	PUNCT
gujaf-79	178	11	4(2	4(2	NUM
gujaf-79	178	12	)	)	PUNCT
gujaf-79	178	13	,	,	PUNCT
gujaf-79	178	14	61	61	NUM
gujaf-79	178	15	-	-	SYM
gujaf-79	178	16	70	70	NUM
gujaf-79	178	17	.	.	PUNCT
gujaf-79	179	1	daily	daily	PROPN
gujaf-79	179	2	,	,	PUNCT
gujaf-79	179	3	c.	c.	PROPN
gujaf-79	179	4	m.	m.	PROPN
gujaf-79	179	5	,	,	PUNCT
gujaf-79	179	6	dalton	dalton	PROPN
gujaf-79	179	7	,	,	PUNCT
gujaf-79	179	8	d.	d.	PROPN
gujaf-79	179	9	r.	r.	PROPN
gujaf-79	179	10	,	,	PUNCT
gujaf-79	179	11	&	&	CCONJ
gujaf-79	179	12	canella	canella	PROPN
gujaf-79	179	13	,	,	PUNCT
gujaf-79	179	14	a.	a.	NOUN
gujaf-79	179	15	a.	a.	NOUN
gujaf-79	179	16	(	(	PUNCT
gujaf-79	179	17	2003	2003	NUM
gujaf-79	179	18	)	)	PUNCT
gujaf-79	179	19	.	.	PUNCT
gujaf-79	180	1	corporate	corporate	ADJ
gujaf-79	180	2	governance	governance	NOUN
gujaf-79	180	3	:	:	PUNCT
gujaf-79	180	4	decade	decade	NOUN
gujaf-79	180	5	of	of	ADP
gujaf-79	180	6	dialogue	dialogue	NOUN
gujaf-79	180	7	and	and	CCONJ
gujaf-79	180	8	data	datum	NOUN
gujaf-79	180	9	.	.	PUNCT
gujaf-79	181	1	academy	academy	PROPN
gujaf-79	181	2	of	of	ADP
gujaf-79	181	3	management	management	PROPN
gujaf-79	181	4	review	review	PROPN
gujaf-79	181	5	,	,	PUNCT
gujaf-79	181	6	28(3	28(3	NUM
gujaf-79	181	7	)	)	PUNCT
gujaf-79	181	8	,	,	PUNCT
gujaf-79	181	9	371	371	NUM
gujaf-79	181	10	-	-	SYM
gujaf-79	181	11	382	382	NUM
gujaf-79	181	12	.	.	PUNCT
gujaf-79	182	1	donaldson	donaldson	PROPN
gujaf-79	182	2	,	,	PUNCT
gujaf-79	182	3	t.	t.	PROPN
gujaf-79	182	4	(	(	PUNCT
gujaf-79	182	5	1995	1995	NUM
gujaf-79	182	6	)	)	PUNCT
gujaf-79	182	7	.	.	PUNCT
gujaf-79	183	1	the	the	DET
gujaf-79	183	2	stakeholder	stakeholder	NOUN
gujaf-79	183	3	theory	theory	NOUN
gujaf-79	183	4	of	of	ADP
gujaf-79	183	5	the	the	DET
gujaf-79	183	6	corporation	corporation	NOUN
gujaf-79	183	7	:	:	PUNCT
gujaf-79	183	8	concepts	concept	NOUN
gujaf-79	183	9	,	,	PUNCT
gujaf-79	183	10	evidence	evidence	NOUN
gujaf-79	183	11	,	,	PUNCT
gujaf-79	183	12	and	and	CCONJ
gujaf-79	183	13	implications	implication	NOUN
gujaf-79	183	14	.	.	PUNCT
gujaf-79	184	1	academy	academy	PROPN
gujaf-79	184	2	of	of	ADP
gujaf-79	184	3	management	management	PROPN
gujaf-79	184	4	review	review	PROPN
gujaf-79	184	5	(	(	PUNCT
gujaf-79	184	6	academy	academy	NOUN
gujaf-79	184	7	of	of	ADP
gujaf-79	184	8	management	management	NOUN
gujaf-79	184	9	)	)	PUNCT
gujaf-79	184	10	,	,	PUNCT
gujaf-79	184	11	20(1	20(1	NUM
gujaf-79	184	12	)	)	PUNCT
gujaf-79	184	13	,	,	PUNCT
gujaf-79	184	14	70	70	NUM
gujaf-79	184	15	-	-	SYM
gujaf-79	184	16	71	71	NUM
gujaf-79	184	17	.	.	PUNCT
gujaf-79	185	1	fama	fama	PROPN
gujaf-79	185	2	,	,	PUNCT
gujaf-79	185	3	e.	e.	PROPN
gujaf-79	185	4	f.	f.	PROPN
gujaf-79	185	5	,	,	PUNCT
gujaf-79	185	6	&	&	CCONJ
gujaf-79	185	7	jensen	jensen	PROPN
gujaf-79	185	8	,	,	PUNCT
gujaf-79	185	9	m.	m.	PROPN
gujaf-79	185	10	c.	c.	PROPN
gujaf-79	185	11	(	(	PUNCT
gujaf-79	185	12	1983	1983	NUM
gujaf-79	185	13	)	)	PUNCT
gujaf-79	185	14	.	.	PUNCT
gujaf-79	186	1	separation	separation	NOUN
gujaf-79	186	2	of	of	ADP
gujaf-79	186	3	ownership	ownership	NOUN
gujaf-79	186	4	and	and	CCONJ
gujaf-79	186	5	control	control	NOUN
gujaf-79	186	6	.	.	PUNCT
gujaf-79	187	1	journal	journal	PROPN
gujaf-79	187	2	of	of	ADP
gujaf-79	187	3	law	law	NOUN
gujaf-79	187	4	and	and	CCONJ
gujaf-79	187	5	economics	economic	NOUN
gujaf-79	187	6	,	,	PUNCT
gujaf-79	187	7	26(2	26(2	NUM
gujaf-79	187	8	)	)	PUNCT
gujaf-79	187	9	,	,	PUNCT
gujaf-79	187	10	301	301	NUM
gujaf-79	187	11	-	-	SYM
gujaf-79	187	12	325	325	NUM
gujaf-79	187	13	.	.	PUNCT
gujaf-79	188	1	fodio	fodio	NOUN
gujaf-79	188	2	,	,	PUNCT
gujaf-79	188	3	m.	m.	NOUN
gujaf-79	188	4	i.	i.	PROPN
gujaf-79	188	5	,	,	PUNCT
gujaf-79	188	6	ibikunle	ibikunle	PROPN
gujaf-79	188	7	,	,	PUNCT
gujaf-79	188	8	j.	j.	PROPN
gujaf-79	188	9	,	,	PUNCT
gujaf-79	188	10	&	&	CCONJ
gujaf-79	188	11	oba	oba	PROPN
gujaf-79	188	12	,	,	PUNCT
gujaf-79	188	13	v.	v.	PROPN
gujaf-79	188	14	c.	c.	PROPN
gujaf-79	188	15	(	(	PUNCT
gujaf-79	188	16	2013	2013	NUM
gujaf-79	188	17	)	)	PUNCT
gujaf-79	188	18	.	.	PUNCT
gujaf-79	189	1	corporate	corporate	ADJ
gujaf-79	189	2	governance	governance	NOUN
gujaf-79	189	3	mechanisms	mechanism	NOUN
gujaf-79	190	1	and	and	CCONJ
gujaf-79	191	1	reported	report	VERB
gujaf-79	191	2	earnings	earning	NOUN
gujaf-79	191	3	quality	quality	NOUN
gujaf-79	191	4	in	in	ADP
gujaf-79	191	5	listed	list	VERB
gujaf-79	191	6	nigerian	nigerian	ADJ
gujaf-79	191	7	insurance	insurance	NOUN
gujaf-79	191	8	firms	firm	NOUN
gujaf-79	191	9	.	.	PUNCT
gujaf-79	192	1	international	international	ADJ
gujaf-79	192	2	journal	journal	PROPN
gujaf-79	192	3	of	of	ADP
gujaf-79	192	4	finance	finance	NOUN
gujaf-79	192	5	and	and	CCONJ
gujaf-79	192	6	accounting	accounting	NOUN
gujaf-79	192	7	,	,	PUNCT
gujaf-79	192	8	2(5	2(5	NUM
gujaf-79	192	9	)	)	PUNCT
gujaf-79	192	10	,	,	PUNCT
gujaf-79	192	11	279	279	NUM
gujaf-79	192	12	-	-	SYM
gujaf-79	192	13	286	286	NUM
gujaf-79	192	14	.	.	PUNCT
gujaf-79	193	1	fondas	fondas	PROPN
gujaf-79	193	2	,	,	PUNCT
gujaf-79	193	3	n.	n.	NOUN
gujaf-79	193	4	,	,	PUNCT
gujaf-79	193	5	&	&	CCONJ
gujaf-79	193	6	sassalos	sassalos	PROPN
gujaf-79	193	7	,	,	PUNCT
gujaf-79	193	8	s.	s.	PROPN
gujaf-79	193	9	(	(	PUNCT
gujaf-79	193	10	2000	2000	NUM
gujaf-79	193	11	)	)	PUNCT
gujaf-79	193	12	.	.	PUNCT
gujaf-79	194	1	a	a	DET
gujaf-79	194	2	different	different	ADJ
gujaf-79	194	3	voice	voice	NOUN
gujaf-79	194	4	in	in	ADP
gujaf-79	194	5	the	the	DET
gujaf-79	194	6	boardroom	boardroom	NOUN
gujaf-79	194	7	:	:	PUNCT
gujaf-79	194	8	how	how	SCONJ
gujaf-79	194	9	the	the	DET
gujaf-79	194	10	presence	presence	NOUN
gujaf-79	194	11	of	of	ADP
gujaf-79	194	12	women	woman	NOUN
gujaf-79	194	13	directors	director	NOUN
gujaf-79	194	14	affects	affect	VERB
gujaf-79	194	15	board	board	NOUN
gujaf-79	194	16	influence	influence	NOUN
gujaf-79	194	17	over	over	ADP
gujaf-79	194	18	management	management	NOUN
gujaf-79	194	19	.	.	PUNCT
gujaf-79	195	1	global	global	ADJ
gujaf-79	195	2	focus	focus	NOUN
gujaf-79	195	3	,	,	PUNCT
gujaf-79	195	4	12(2	12(2	NUM
gujaf-79	195	5	)	)	PUNCT
gujaf-79	195	6	,	,	PUNCT
gujaf-79	195	7	1322	1322	NUM
gujaf-79	195	8	.	.	PUNCT
gujaf-79	196	1	gulzar	gulzar	PROPN
gujaf-79	196	2	,	,	PUNCT
gujaf-79	196	3	m.	m.	NOUN
gujaf-79	196	4	a.	a.	PROPN
gujaf-79	196	5	,	,	PUNCT
gujaf-79	196	6	&	&	CCONJ
gujaf-79	196	7	wang	wang	PROPN
gujaf-79	196	8	,	,	PUNCT
gujaf-79	196	9	z.	z.	PROPN
gujaf-79	196	10	(	(	PUNCT
gujaf-79	196	11	2011	2011	NUM
gujaf-79	196	12	)	)	PUNCT
gujaf-79	196	13	.	.	PUNCT
gujaf-79	197	1	corporate	corporate	ADJ
gujaf-79	197	2	governance	governance	NOUN
gujaf-79	197	3	characteristics	characteristic	NOUN
gujaf-79	197	4	and	and	CCONJ
gujaf-79	197	5	earnings	earning	NOUN
gujaf-79	197	6	managements	management	NOUN
gujaf-79	197	7	:	:	PUNCT
gujaf-79	197	8	empirical	empirical	ADJ
gujaf-79	197	9	evidence	evidence	NOUN
gujaf-79	197	10	from	from	ADP
gujaf-79	197	11	chinese	chinese	ADJ
gujaf-79	197	12	listed	list	VERB
gujaf-79	197	13	firms	firm	NOUN
gujaf-79	197	14	.	.	PUNCT
gujaf-79	198	1	international	international	ADJ
gujaf-79	198	2	journal	journal	PROPN
gujaf-79	198	3	of	of	ADP
gujaf-79	198	4	accounting	accounting	NOUN
gujaf-79	198	5	and	and	CCONJ
gujaf-79	198	6	financial	financial	ADJ
gujaf-79	198	7	reporting	reporting	NOUN
gujaf-79	198	8	,	,	PUNCT
gujaf-79	198	9	1(1	1(1	NUM
gujaf-79	198	10	)	)	PUNCT
gujaf-79	198	11	,	,	PUNCT
gujaf-79	198	12	133	133	NUM
gujaf-79	198	13	-	-	SYM
gujaf-79	198	14	151	151	NUM
gujaf-79	198	15	.	.	PUNCT
gujaf-79	199	1	hashim	hashim	PROPN
gujaf-79	199	2	,	,	PUNCT
gujaf-79	199	3	h.	h.	PROPN
gujaf-79	199	4	a.	a.	PROPN
gujaf-79	199	5	,	,	PUNCT
gujaf-79	199	6	salleh	salleh	PROPN
gujaf-79	199	7	,	,	PUNCT
gujaf-79	199	8	z.	z.	PROPN
gujaf-79	199	9	,	,	PUNCT
gujaf-79	199	10	&	&	CCONJ
gujaf-79	199	11	ariff	ariff	PROPN
gujaf-79	199	12	,	,	PUNCT
gujaf-79	199	13	a.	a.	NOUN
gujaf-79	199	14	m.	m.	NOUN
gujaf-79	199	15	(	(	PUNCT
gujaf-79	199	16	2013	2013	NUM
gujaf-79	199	17	)	)	PUNCT
gujaf-79	199	18	.	.	PUNCT
gujaf-79	200	1	the	the	DET
gujaf-79	200	2	underlying	underlie	VERB
gujaf-79	200	3	motives	motive	NOUN
gujaf-79	200	4	for	for	ADP
gujaf-79	200	5	earnings	earning	NOUN
gujaf-79	200	6	management	management	NOUN
gujaf-79	200	7	.	.	PUNCT
gujaf-79	201	1	international	international	ADJ
gujaf-79	201	2	journal	journal	PROPN
gujaf-79	201	3	of	of	ADP
gujaf-79	201	4	trade	trade	NOUN
gujaf-79	201	5	,	,	PUNCT
gujaf-79	201	6	economics	economic	NOUN
gujaf-79	201	7	and	and	CCONJ
gujaf-79	201	8	finance	finance	NOUN
gujaf-79	201	9	,	,	PUNCT
gujaf-79	201	10	4(5	4(5	PROPN
gujaf-79	201	11	)	)	PUNCT
gujaf-79	201	12	,	,	PUNCT
gujaf-79	201	13	296	296	NUM
gujaf-79	201	14	-	-	SYM
gujaf-79	201	15	299	299	NUM
gujaf-79	201	16	.	.	PUNCT
gujaf-79	202	1	klein	klein	PROPN
gujaf-79	202	2	,	,	PUNCT
gujaf-79	202	3	a.	a.	PROPN
gujaf-79	202	4	(	(	PUNCT
gujaf-79	202	5	2002	2002	NUM
gujaf-79	202	6	)	)	PUNCT
gujaf-79	202	7	.	.	PUNCT
gujaf-79	203	1	audit	audit	NOUN
gujaf-79	203	2	committee	committee	PROPN
gujaf-79	203	3	,	,	PUNCT
gujaf-79	203	4	board	board	NOUN
gujaf-79	203	5	of	of	ADP
gujaf-79	203	6	director	director	NOUN
gujaf-79	203	7	characteristics	characteristic	NOUN
gujaf-79	203	8	and	and	CCONJ
gujaf-79	203	9	earnings	earning	NOUN
gujaf-79	203	10	management	management	NOUN
gujaf-79	203	11	.	.	PUNCT
gujaf-79	204	1	journal	journal	NOUN
gujaf-79	204	2	of	of	ADP
gujaf-79	204	3	accounting	accounting	NOUN
gujaf-79	204	4	and	and	CCONJ
gujaf-79	204	5	economics	economic	NOUN
gujaf-79	204	6	,	,	PUNCT
gujaf-79	204	7	33	33	NUM
gujaf-79	204	8	,	,	PUNCT
gujaf-79	204	9	375	375	NUM
gujaf-79	204	10	-	-	SYM
gujaf-79	204	11	400	400	NUM
gujaf-79	204	12	.	.	PUNCT
gujaf-79	205	1	gusau	gusau	PROPN
gujaf-79	205	2	journal	journal	PROPN
gujaf-79	205	3	of	of	ADP
gujaf-79	205	4	accounting	accounting	NOUN
gujaf-79	205	5	and	and	CCONJ
gujaf-79	205	6	finance	finance	NOUN
gujaf-79	205	7	,	,	PUNCT
gujaf-79	205	8	vol	vol	NOUN
gujaf-79	205	9	.	.	PROPN
gujaf-79	205	10	2	2	NUM
gujaf-79	205	11	,	,	PUNCT
gujaf-79	205	12	issue	issue	NOUN
gujaf-79	205	13	3	3	NUM
gujaf-79	205	14	,	,	PUNCT
gujaf-79	205	15	april	april	PROPN
gujaf-79	205	16	,	,	PUNCT
gujaf-79	205	17	2021	2021	NUM
gujaf-79	205	18	10	10	NUM
gujaf-79	205	19	klein	klein	PROPN
gujaf-79	205	20	,	,	PUNCT
gujaf-79	205	21	a.	a.	NOUN
gujaf-79	205	22	(	(	PUNCT
gujaf-79	205	23	2006	2006	NUM
gujaf-79	205	24	)	)	PUNCT
gujaf-79	205	25	.	.	PUNCT
gujaf-79	206	1	audit	audit	NOUN
gujaf-79	206	2	committee	committee	PROPN
gujaf-79	206	3	,	,	PUNCT
gujaf-79	206	4	board	board	NOUN
gujaf-79	206	5	of	of	ADP
gujaf-79	206	6	directors	director	NOUN
gujaf-79	206	7	’	’	PART
gujaf-79	206	8	characteristics	characteristic	NOUN
gujaf-79	206	9	and	and	CCONJ
gujaf-79	206	10	earnings	earning	NOUN
gujaf-79	206	11	management	management	NOUN
gujaf-79	206	12	.	.	PUNCT
gujaf-79	207	1	law	law	NOUN
gujaf-79	207	2	&	&	CCONJ
gujaf-79	207	3	economics	economics	PROPN
gujaf-79	207	4	research	research	PROPN
gujaf-79	207	5	paper	paper	NOUN
gujaf-79	207	6	series	series	NOUN
gujaf-79	207	7	,	,	PUNCT
gujaf-79	207	8	working	working	NOUN
gujaf-79	207	9	paper	paper	NOUN
gujaf-79	207	10	,	,	PUNCT
gujaf-79	207	11	6	6	NUM
gujaf-79	207	12	-	-	SYM
gujaf-79	207	13	42	42	NUM
gujaf-79	207	14	.	.	PUNCT
gujaf-79	208	1	man	man	NOUN
gujaf-79	208	2	,	,	PUNCT
gujaf-79	208	3	c.	c.	PROPN
gujaf-79	208	4	(	(	PUNCT
gujaf-79	208	5	2012	2012	NUM
gujaf-79	208	6	)	)	PUNCT
gujaf-79	208	7	.	.	PUNCT
gujaf-79	209	1	corporate	corporate	ADJ
gujaf-79	209	2	governance	governance	NOUN
gujaf-79	209	3	and	and	CCONJ
gujaf-79	209	4	earnings	earning	NOUN
gujaf-79	209	5	management	management	NOUN
gujaf-79	209	6	:	:	PUNCT
gujaf-79	209	7	a	a	DET
gujaf-79	209	8	survey	survey	NOUN
gujaf-79	209	9	of	of	ADP
gujaf-79	209	10	literature	literature	NOUN
gujaf-79	209	11	.	.	PUNCT
gujaf-79	210	1	working	work	VERB
gujaf-79	210	2	paper	paper	NOUN
gujaf-79	210	3	.	.	PUNCT
gujaf-79	211	1	moradi	moradi	NOUN
gujaf-79	211	2	,	,	PUNCT
gujaf-79	211	3	m.	m.	NOUN
gujaf-79	211	4	,	,	PUNCT
gujaf-79	211	5	salehi	salehi	NOUN
gujaf-79	211	6	,	,	PUNCT
gujaf-79	211	7	m.	m.	NOUN
gujaf-79	211	8	,	,	PUNCT
gujaf-79	211	9	bighi	bighi	PROPN
gujaf-79	211	10	,	,	PUNCT
gujaf-79	211	11	s.	s.	PROPN
gujaf-79	211	12	j.	j.	PROPN
gujaf-79	211	13	,	,	PUNCT
gujaf-79	211	14	&	&	CCONJ
gujaf-79	211	15	najari	najari	PROPN
gujaf-79	211	16	,	,	PUNCT
gujaf-79	211	17	m.	m.	NOUN
gujaf-79	211	18	(	(	PUNCT
gujaf-79	211	19	2012	2012	NUM
gujaf-79	211	20	)	)	PUNCT
gujaf-79	211	21	.	.	PUNCT
gujaf-79	212	1	a	a	DET
gujaf-79	212	2	study	study	NOUN
gujaf-79	212	3	of	of	ADP
gujaf-79	212	4	relationship	relationship	NOUN
gujaf-79	212	5	between	between	ADP
gujaf-79	212	6	board	board	NOUN
gujaf-79	212	7	characteristics	characteristic	NOUN
gujaf-79	212	8	and	and	CCONJ
gujaf-79	212	9	earnings	earning	NOUN
gujaf-79	212	10	management	management	NOUN
gujaf-79	212	11	:	:	PUNCT
gujaf-79	212	12	iranian	iranian	ADJ
gujaf-79	212	13	scenario	scenario	PROPN
gujaf-79	212	14	.	.	PUNCT
gujaf-79	213	1	universal	universal	ADJ
gujaf-79	213	2	journal	journal	PROPN
gujaf-79	213	3	of	of	ADP
gujaf-79	213	4	management	management	NOUN
gujaf-79	213	5	and	and	CCONJ
gujaf-79	213	6	social	social	ADJ
gujaf-79	213	7	sciences	science	NOUN
gujaf-79	213	8	,	,	PUNCT
gujaf-79	213	9	2(3	2(3	NUM
gujaf-79	213	10	)	)	PUNCT
gujaf-79	213	11	,	,	PUNCT
gujaf-79	213	12	12	12	NUM
gujaf-79	213	13	-	-	SYM
gujaf-79	213	14	29	29	NUM
gujaf-79	213	15	.	.	PUNCT
gujaf-79	214	1	musa	musa	PROPN
gujaf-79	214	2	,	,	PUNCT
gujaf-79	214	3	i.	i.	PROPN
gujaf-79	214	4	f.	f.	PROPN
gujaf-79	214	5	,	,	PUNCT
gujaf-79	214	6	ibikunle	ibikunle	PROPN
gujaf-79	214	7	,	,	PUNCT
gujaf-79	214	8	j.	j.	PROPN
gujaf-79	214	9	,	,	PUNCT
gujaf-79	214	10	&	&	CCONJ
gujaf-79	214	11	victor	victor	PROPN
gujaf-79	214	12	,	,	PUNCT
gujaf-79	214	13	c.	c.	PROPN
gujaf-79	214	14	o.	o.	PROPN
gujaf-79	214	15	(	(	PUNCT
gujaf-79	214	16	2013	2013	NUM
gujaf-79	214	17	)	)	PUNCT
gujaf-79	214	18	.	.	PUNCT
gujaf-79	215	1	corporate	corporate	ADJ
gujaf-79	215	2	governance	governance	NOUN
gujaf-79	215	3	mechanisms	mechanism	NOUN
gujaf-79	216	1	and	and	CCONJ
gujaf-79	217	1	reported	report	VERB
gujaf-79	217	2	earnings	earning	NOUN
gujaf-79	217	3	quality	quality	NOUN
gujaf-79	217	4	of	of	ADP
gujaf-79	217	5	listed	list	VERB
gujaf-79	217	6	nigerian	nigerian	ADJ
gujaf-79	217	7	insurance	insurance	NOUN
gujaf-79	217	8	firms	firm	NOUN
gujaf-79	217	9	.	.	PUNCT
gujaf-79	218	1	international	international	ADJ
gujaf-79	218	2	journal	journal	PROPN
gujaf-79	218	3	of	of	ADP
gujaf-79	218	4	finance	finance	NOUN
gujaf-79	218	5	and	and	CCONJ
gujaf-79	218	6	accounting	accounting	NOUN
gujaf-79	218	7	,	,	PUNCT
gujaf-79	218	8	2(5	2(5	NUM
gujaf-79	218	9	)	)	PUNCT
gujaf-79	218	10	,	,	PUNCT
gujaf-79	218	11	279	279	NUM
gujaf-79	218	12	-	-	SYM
gujaf-79	218	13	286	286	NUM
gujaf-79	218	14	.	.	PUNCT
gujaf-79	219	1	okolie	okolie	PROPN
gujaf-79	219	2	,	,	PUNCT
gujaf-79	219	3	a.	a.	NOUN
gujaf-79	219	4	o.	o.	PROPN
gujaf-79	219	5	(	(	PUNCT
gujaf-79	219	6	2013	2013	NUM
gujaf-79	219	7	)	)	PUNCT
gujaf-79	219	8	.	.	PUNCT
gujaf-79	220	1	accrual	accrual	ADJ
gujaf-79	220	2	-	-	PUNCT
gujaf-79	220	3	based	base	VERB
gujaf-79	220	4	earnings	earning	NOUN
gujaf-79	220	5	management	management	NOUN
gujaf-79	220	6	,	,	PUNCT
gujaf-79	220	7	corporate	corporate	ADJ
gujaf-79	220	8	policies	policy	NOUN
gujaf-79	220	9	and	and	CCONJ
gujaf-79	220	10	managerial	managerial	ADJ
gujaf-79	220	11	decisions	decision	NOUN
gujaf-79	220	12	of	of	ADP
gujaf-79	220	13	quoted	quote	VERB
gujaf-79	220	14	companies	company	NOUN
gujaf-79	220	15	in	in	ADP
gujaf-79	220	16	nigeria	nigeria	PROPN
gujaf-79	220	17	.	.	PUNCT
gujaf-79	221	1	5(2	5(2	NUM
gujaf-79	221	2	)	)	PUNCT
gujaf-79	221	3	,	,	PUNCT
gujaf-79	221	4	1	1	NUM
gujaf-79	221	5	-	-	SYM
gujaf-79	221	6	14	14	NUM
gujaf-79	221	7	.	.	PUNCT
gujaf-79	222	1	osisisoma	osisisoma	PROPN
gujaf-79	222	2	,	,	PUNCT
gujaf-79	222	3	b.	b.	PROPN
gujaf-79	222	4	c.	c.	PROPN
gujaf-79	222	5	,	,	PUNCT
gujaf-79	222	6	&	&	CCONJ
gujaf-79	222	7	enahoro	enahoro	PROPN
gujaf-79	222	8	,	,	PUNCT
gujaf-79	222	9	j.	j.	PROPN
gujaf-79	222	10	a.	a.	PROPN
gujaf-79	222	11	(	(	PUNCT
gujaf-79	222	12	2006	2006	NUM
gujaf-79	222	13	)	)	PUNCT
gujaf-79	222	14	.	.	PUNCT
gujaf-79	223	1	creative	creative	ADJ
gujaf-79	223	2	accounting	accounting	NOUN
gujaf-79	223	3	and	and	CCONJ
gujaf-79	223	4	option	option	NOUN
gujaf-79	223	5	of	of	ADP
gujaf-79	223	6	total	total	ADJ
gujaf-79	223	7	quality	quality	NOUN
gujaf-79	223	8	accounting	accounting	NOUN
gujaf-79	223	9	in	in	ADP
gujaf-79	223	10	nigeria	nigeria	PROPN
gujaf-79	223	11	.	.	PUNCT
gujaf-79	224	1	journal	journal	PROPN
gujaf-79	224	2	of	of	ADP
gujaf-79	224	3	global	global	ADJ
gujaf-79	224	4	accounting	accounting	NOUN
gujaf-79	224	5	,	,	PUNCT
gujaf-79	224	6	,	,	PUNCT
gujaf-79	224	7	2(1	2(1	NUM
gujaf-79	224	8	)	)	PUNCT
gujaf-79	224	9	,	,	PUNCT
gujaf-79	224	10	5	5	NUM
gujaf-79	224	11	-	-	SYM
gujaf-79	224	12	15	15	NUM
gujaf-79	224	13	.	.	PUNCT
gujaf-79	225	1	pearce	pearce	PROPN
gujaf-79	225	2	,	,	PUNCT
gujaf-79	225	3	j.	j.	PROPN
gujaf-79	225	4	,	,	PUNCT
gujaf-79	225	5	&	&	CCONJ
gujaf-79	225	6	zahra	zahra	PROPN
gujaf-79	225	7	,	,	PUNCT
gujaf-79	225	8	s.	s.	PROPN
gujaf-79	225	9	(	(	PUNCT
gujaf-79	225	10	1991	1991	NUM
gujaf-79	225	11	)	)	PUNCT
gujaf-79	225	12	.	.	PUNCT
gujaf-79	226	1	board	board	NOUN
gujaf-79	226	2	composition	composition	NOUN
gujaf-79	226	3	from	from	ADP
gujaf-79	226	4	a	a	DET
gujaf-79	226	5	strategic	strategic	ADJ
gujaf-79	226	6	contingency	contingency	NOUN
gujaf-79	226	7	perspective	perspective	NOUN
gujaf-79	226	8	.	.	PUNCT
gujaf-79	227	1	journal	journal	PROPN
gujaf-79	227	2	of	of	ADP
gujaf-79	227	3	management	management	NOUN
gujaf-79	227	4	studies	study	NOUN
gujaf-79	227	5	,	,	PUNCT
gujaf-79	227	6	29	29	NUM
gujaf-79	227	7	,	,	PUNCT
gujaf-79	227	8	411	411	NUM
gujaf-79	227	9	-	-	SYM
gujaf-79	227	10	438	438	NUM
gujaf-79	227	11	.	.	PUNCT
gujaf-79	228	1	peasnell	peasnell	PROPN
gujaf-79	228	2	,	,	PUNCT
gujaf-79	228	3	k.	k.	PROPN
gujaf-79	229	1	v.	v.	PROPN
gujaf-79	229	2	,	,	PUNCT
gujaf-79	229	3	pope	pope	NOUN
gujaf-79	229	4	,	,	PUNCT
gujaf-79	229	5	p.	p.	PROPN
gujaf-79	229	6	f.	f.	PROPN
gujaf-79	229	7	,	,	PUNCT
gujaf-79	229	8	&	&	CCONJ
gujaf-79	229	9	young	young	PROPN
gujaf-79	229	10	,	,	PUNCT
gujaf-79	229	11	s.	s.	PROPN
gujaf-79	229	12	(	(	PUNCT
gujaf-79	229	13	2000	2000	NUM
gujaf-79	229	14	)	)	PUNCT
gujaf-79	229	15	.	.	PUNCT
gujaf-79	230	1	detecting	detect	VERB
gujaf-79	230	2	earnings	earning	NOUN
gujaf-79	230	3	management	management	NOUN
gujaf-79	230	4	using	use	VERB
gujaf-79	230	5	cross	cross	NOUN
gujaf-79	230	6	sectional	sectional	ADJ
gujaf-79	230	7	abnormal	abnormal	ADJ
gujaf-79	230	8	accruals	accrual	NOUN
gujaf-79	230	9	models	model	NOUN
gujaf-79	230	10	,	,	PUNCT
gujaf-79	230	11	lancaster	lancaster	PROPN
gujaf-79	230	12	university	university	NOUN
gujaf-79	230	13	.	.	PUNCT
gujaf-79	231	1	30(4	30(4	NUM
gujaf-79	231	2	)	)	PUNCT
gujaf-79	231	3	,	,	PUNCT
gujaf-79	231	4	313	313	NUM
gujaf-79	231	5	-	-	SYM
gujaf-79	231	6	326	326	NUM
gujaf-79	231	7	.	.	PUNCT
gujaf-79	232	1	roodposhti	roodposhti	NOUN
gujaf-79	232	2	,	,	PUNCT
gujaf-79	232	3	f.	f.	PROPN
gujaf-79	232	4	r.	r.	PROPN
gujaf-79	232	5	,	,	PUNCT
gujaf-79	232	6	&	&	CCONJ
gujaf-79	232	7	chasmi	chasmi	PROPN
gujaf-79	232	8	,	,	PUNCT
gujaf-79	232	9	s.	s.	PROPN
gujaf-79	232	10	a.	a.	PROPN
gujaf-79	233	1	(	(	PUNCT
gujaf-79	233	2	2011	2011	NUM
gujaf-79	233	3	)	)	PUNCT
gujaf-79	233	4	.	.	PUNCT
gujaf-79	234	1	impact	impact	NOUN
gujaf-79	234	2	of	of	ADP
gujaf-79	234	3	corporate	corporate	ADJ
gujaf-79	234	4	governance	governance	NOUN
gujaf-79	234	5	mechanism	mechanism	NOUN
gujaf-79	234	6	on	on	ADP
gujaf-79	234	7	earnings	earning	NOUN
gujaf-79	234	8	management	management	NOUN
gujaf-79	234	9	.	.	PUNCT
gujaf-79	235	1	african	african	ADJ
gujaf-79	235	2	journal	journal	PROPN
gujaf-79	235	3	of	of	ADP
gujaf-79	235	4	business	business	NOUN
gujaf-79	235	5	management	management	NOUN
gujaf-79	235	6	,	,	PUNCT
gujaf-79	235	7	5(11	5(11	NUM
gujaf-79	235	8	)	)	PUNCT
gujaf-79	235	9	,	,	PUNCT
gujaf-79	235	10	4143	4143	NUM
gujaf-79	235	11	-	-	SYM
gujaf-79	235	12	4151	4151	NUM
gujaf-79	235	13	.	.	PUNCT
gujaf-79	236	1	saleh	saleh	NOUN
gujaf-79	236	2	,	,	PUNCT
gujaf-79	236	3	n.	n.	PROPN
gujaf-79	236	4	m.	m.	NOUN
gujaf-79	236	5	,	,	PUNCT
gujaf-79	236	6	iskandar	iskandar	PROPN
gujaf-79	236	7	,	,	PUNCT
gujaf-79	236	8	t.	t.	NOUN
gujaf-79	236	9	m.	m.	NOUN
gujaf-79	236	10	,	,	PUNCT
gujaf-79	236	11	&	&	CCONJ
gujaf-79	236	12	rahmat	rahmat	PROPN
gujaf-79	236	13	,	,	PUNCT
gujaf-79	236	14	n.	n.	NOUN
gujaf-79	236	15	m.	m.	NOUN
gujaf-79	236	16	(	(	PUNCT
gujaf-79	236	17	2005	2005	NUM
gujaf-79	236	18	)	)	PUNCT
gujaf-79	236	19	.	.	PUNCT
gujaf-79	237	1	earnings	earning	NOUN
gujaf-79	237	2	management	management	NOUN
gujaf-79	237	3	and	and	CCONJ
gujaf-79	237	4	board	board	NOUN
gujaf-79	237	5	characteristics	characteristic	NOUN
gujaf-79	237	6	:	:	PUNCT
gujaf-79	237	7	evidence	evidence	NOUN
gujaf-79	237	8	from	from	ADP
gujaf-79	237	9	malaysia	malaysia	PROPN
gujaf-79	237	10	.	.	PUNCT
gujaf-79	238	1	journal	journal	PROPN
gujaf-79	238	2	pengurusan	pengurusan	PROPN
gujaf-79	238	3	,	,	PUNCT
gujaf-79	238	4	24(4	24(4	NUM
gujaf-79	238	5	)	)	PUNCT
gujaf-79	238	6	,	,	PUNCT
gujaf-79	238	7	77	77	NUM
gujaf-79	238	8	-	-	SYM
gujaf-79	238	9	103	103	NUM
gujaf-79	238	10	.	.	PUNCT
gujaf-79	239	1	scott	scott	PROPN
gujaf-79	239	2	,	,	PUNCT
gujaf-79	239	3	w.	w.	PROPN
gujaf-79	239	4	(	(	PUNCT
gujaf-79	239	5	2003	2003	NUM
gujaf-79	239	6	)	)	PUNCT
gujaf-79	239	7	.	.	PUNCT
gujaf-79	240	1	financial	financial	ADJ
gujaf-79	240	2	accounting	accounting	NOUN
gujaf-79	240	3	theory	theory	PROPN
gujaf-79	240	4	.	.	PUNCT
gujaf-79	241	1	toronto	toronto	PROPN
gujaf-79	241	2	,	,	PUNCT
gujaf-79	241	3	ontario	ontario	PROPN
gujaf-79	241	4	:	:	PUNCT
gujaf-79	241	5	pearson	pearson	PROPN
gujaf-79	241	6	education	education	PROPN
gujaf-79	241	7	.	.	PUNCT
gujaf-79	242	1	shehu	shehu	PROPN
gujaf-79	242	2	,	,	PUNCT
gujaf-79	242	3	u.	u.	PROPN
gujaf-79	242	4	h.	h.	PROPN
gujaf-79	242	5	(	(	PUNCT
gujaf-79	242	6	2013	2013	NUM
gujaf-79	242	7	)	)	PUNCT
gujaf-79	242	8	.	.	PUNCT
gujaf-79	243	1	financial	financial	ADJ
gujaf-79	243	2	reporting	reporting	NOUN
gujaf-79	243	3	quality	quality	NOUN
gujaf-79	243	4	:	:	PUNCT
gujaf-79	243	5	does	do	AUX
gujaf-79	243	6	monitoring	monitor	VERB
gujaf-79	243	7	characteristics	characteristic	NOUN
gujaf-79	243	8	matter	matter	NOUN
gujaf-79	243	9	?	?	PUNCT
gujaf-79	244	1	the	the	DET
gujaf-79	244	2	business	business	NOUN
gujaf-79	244	3	and	and	CCONJ
gujaf-79	244	4	management	management	NOUN
gujaf-79	244	5	review	review	NOUN
gujaf-79	244	6	,	,	PUNCT
gujaf-79	244	7	3(2	3(2	NUM
gujaf-79	244	8	)	)	PUNCT
gujaf-79	244	9	,	,	PUNCT
gujaf-79	244	10	147	147	NUM
gujaf-79	244	11	-	-	SYM
gujaf-79	244	12	161	161	NUM
gujaf-79	244	13	.	.	PUNCT
gujaf-79	244	14	shehu	shehu	NOUN
gujaf-79	244	15	,	,	PUNCT
gujaf-79	244	16	u.	u.	PROPN
gujaf-79	244	17	h.	h.	PROPN
gujaf-79	244	18	,	,	PUNCT
gujaf-79	244	19	&	&	CCONJ
gujaf-79	244	20	abubakar	abubakar	PROPN
gujaf-79	244	21	,	,	PUNCT
gujaf-79	244	22	a.	a.	NOUN
gujaf-79	244	23	(	(	PUNCT
gujaf-79	244	24	2012	2012	NUM
gujaf-79	244	25	)	)	PUNCT
gujaf-79	244	26	.	.	PUNCT
gujaf-79	245	1	ownership	ownership	NOUN
gujaf-79	245	2	structure	structure	NOUN
gujaf-79	245	3	and	and	CCONJ
gujaf-79	245	4	opportunistic	opportunistic	ADJ
gujaf-79	245	5	accounting	accounting	NOUN
gujaf-79	245	6	:	:	PUNCT
gujaf-79	245	7	a	a	DET
gujaf-79	245	8	case	case	NOUN
gujaf-79	245	9	of	of	ADP
gujaf-79	245	10	listed	list	VERB
gujaf-79	245	11	foods	food	NOUN
gujaf-79	245	12	and	and	CCONJ
gujaf-79	245	13	beverage	beverage	NOUN
gujaf-79	245	14	firms	firm	NOUN
gujaf-79	245	15	in	in	ADP
gujaf-79	245	16	nigeria	nigeria	PROPN
gujaf-79	245	17	.	.	PUNCT
gujaf-79	246	1	international	international	ADJ
gujaf-79	246	2	journal	journal	PROPN
gujaf-79	246	3	of	of	ADP
gujaf-79	246	4	physical	physical	ADJ
gujaf-79	246	5	and	and	CCONJ
gujaf-79	246	6	social	social	ADJ
gujaf-79	246	7	science	science	NOUN
gujaf-79	246	8	,	,	PUNCT
gujaf-79	246	9	2(7	2(7	NUM
gujaf-79	246	10	)	)	PUNCT
gujaf-79	246	11	,	,	PUNCT
gujaf-79	246	12	236	236	NUM
gujaf-79	246	13	-	-	SYM
gujaf-79	246	14	256	256	NUM
gujaf-79	246	15	.	.	PUNCT
gujaf-79	247	1	srinidhi	srinidhi	PROPN
gujaf-79	247	2	,	,	PUNCT
gujaf-79	247	3	b.	b.	PROPN
gujaf-79	247	4	,	,	PUNCT
gujaf-79	247	5	gul	gul	PROPN
gujaf-79	247	6	,	,	PUNCT
gujaf-79	247	7	f.	f.	PROPN
gujaf-79	247	8	,	,	PUNCT
gujaf-79	247	9	&	&	CCONJ
gujaf-79	247	10	tsui	tsui	PROPN
gujaf-79	247	11	,	,	PUNCT
gujaf-79	247	12	j.	j.	PROPN
gujaf-79	247	13	(	(	PUNCT
gujaf-79	247	14	2011	2011	NUM
gujaf-79	247	15	)	)	PUNCT
gujaf-79	247	16	.	.	PUNCT
gujaf-79	248	1	female	female	ADJ
gujaf-79	248	2	directors	director	NOUN
gujaf-79	248	3	and	and	CCONJ
gujaf-79	248	4	earnings	earning	NOUN
gujaf-79	248	5	quality	quality	NOUN
gujaf-79	248	6	.	.	PUNCT
gujaf-79	249	1	contemporary	contemporary	ADJ
gujaf-79	249	2	accounting	accounting	PROPN
gujaf-79	249	3	research	research	NOUN
gujaf-79	249	4	,	,	PUNCT
gujaf-79	249	5	28(5	28(5	NUM
gujaf-79	249	6	)	)	PUNCT
gujaf-79	249	7	,	,	PUNCT
gujaf-79	249	8	1610	1610	NUM
gujaf-79	249	9	-	-	SYM
gujaf-79	249	10	1644	1644	NUM
gujaf-79	249	11	.	.	PUNCT
gujaf-79	250	1	uadiale	uadiale	NOUN
gujaf-79	250	2	,	,	PUNCT
gujaf-79	250	3	o.	o.	NOUN
gujaf-79	250	4	m.	m.	NOUN
gujaf-79	250	5	(	(	PUNCT
gujaf-79	250	6	2012	2012	NUM
gujaf-79	250	7	)	)	PUNCT
gujaf-79	250	8	.	.	PUNCT
gujaf-79	251	1	earnings	earning	NOUN
gujaf-79	251	2	management	management	NOUN
gujaf-79	251	3	and	and	CCONJ
gujaf-79	251	4	corporate	corporate	ADJ
gujaf-79	251	5	governance	governance	NOUN
gujaf-79	251	6	in	in	ADP
gujaf-79	251	7	nigeria	nigeria	PROPN
gujaf-79	251	8	.	.	PUNCT
gujaf-79	252	1	research	research	NOUN
gujaf-79	252	2	journal	journal	PROPN
gujaf-79	252	3	of	of	ADP
gujaf-79	252	4	finance	finance	NOUN
gujaf-79	252	5	and	and	CCONJ
gujaf-79	252	6	accounting	accounting	NOUN
gujaf-79	252	7	,	,	PUNCT
gujaf-79	252	8	3(3	3(3	NUM
gujaf-79	252	9	)	)	PUNCT
gujaf-79	252	10	,	,	PUNCT
gujaf-79	252	11	1	1	NUM
gujaf-79	252	12	-	-	SYM
gujaf-79	252	13	10	10	NUM
gujaf-79	252	14	.	.	PUNCT
gujaf-79	253	1	vafeas	vafea	NOUN
gujaf-79	253	2	,	,	PUNCT
gujaf-79	253	3	n.	n.	NOUN
gujaf-79	253	4	(	(	PUNCT
gujaf-79	253	5	1999	1999	NUM
gujaf-79	253	6	)	)	PUNCT
gujaf-79	253	7	.	.	PUNCT
gujaf-79	254	1	board	board	NOUN
gujaf-79	254	2	meeting	meeting	NOUN
gujaf-79	254	3	frequency	frequency	NOUN
gujaf-79	254	4	and	and	CCONJ
gujaf-79	254	5	firm	firm	ADJ
gujaf-79	254	6	performance	performance	NOUN
gujaf-79	254	7	.	.	PUNCT
gujaf-79	255	1	journal	journal	NOUN
gujaf-79	255	2	of	of	ADP
gujaf-79	255	3	financial	financial	ADJ
gujaf-79	255	4	economics	economic	NOUN
gujaf-79	255	5	,	,	PUNCT
gujaf-79	255	6	53(1	53(1	NOUN
gujaf-79	255	7	)	)	PUNCT
gujaf-79	255	8	,	,	PUNCT
gujaf-79	255	9	113	113	NUM
gujaf-79	255	10	-	-	SYM
gujaf-79	255	11	142	142	NUM
gujaf-79	255	12	.	.	PUNCT
gujaf-79	256	1	xie	xie	PROPN
gujaf-79	256	2	,	,	PUNCT
gujaf-79	256	3	b.	b.	PROPN
gujaf-79	256	4	,	,	PUNCT
gujaf-79	256	5	davidson	davidson	PROPN
gujaf-79	256	6	,	,	PUNCT
gujaf-79	256	7	w.	w.	PROPN
gujaf-79	256	8	,	,	PUNCT
gujaf-79	256	9	&	&	CCONJ
gujaf-79	256	10	dadalt	dadalt	NOUN
gujaf-79	256	11	,	,	PUNCT
gujaf-79	256	12	p.	p.	NOUN
gujaf-79	256	13	(	(	PUNCT
gujaf-79	256	14	2003	2003	NUM
gujaf-79	256	15	)	)	PUNCT
gujaf-79	256	16	.	.	PUNCT
gujaf-79	257	1	earnings	earning	NOUN
gujaf-79	257	2	management	management	NOUN
gujaf-79	257	3	and	and	CCONJ
gujaf-79	257	4	corporate	corporate	ADJ
gujaf-79	257	5	governance	governance	NOUN
gujaf-79	257	6	:	:	PUNCT
gujaf-79	257	7	the	the	DET
gujaf-79	257	8	role	role	NOUN
gujaf-79	257	9	of	of	ADP
gujaf-79	257	10	the	the	DET
gujaf-79	257	11	board	board	NOUN
gujaf-79	257	12	and	and	CCONJ
gujaf-79	257	13	audit	audit	NOUN
gujaf-79	257	14	committee	committee	NOUN
gujaf-79	257	15	.	.	PUNCT
gujaf-79	258	1	journal	journal	NOUN
gujaf-79	258	2	of	of	ADP
gujaf-79	258	3	corporate	corporate	ADJ
gujaf-79	258	4	finance	finance	NOUN
gujaf-79	258	5	,	,	PUNCT
gujaf-79	258	6	9(3	9(3	NUM
gujaf-79	258	7	)	)	PUNCT
gujaf-79	258	8	,	,	PUNCT
gujaf-79	258	9	295317	295317	NUM
gujaf-79	258	10	.	.	PUNCT
gujaf-79	259	1	yildirim	yildirim	PROPN
gujaf-79	259	2	,	,	PUNCT
gujaf-79	259	3	k.	k.	PROPN
gujaf-79	259	4	(	(	PUNCT
gujaf-79	259	5	2016	2016	NUM
gujaf-79	259	6	)	)	PUNCT
gujaf-79	259	7	.	.	PUNCT
gujaf-79	260	1	muslim	muslim	PROPN
gujaf-79	260	2	democratic	democratic	ADJ
gujaf-79	260	3	parties	party	NOUN
gujaf-79	260	4	in	in	ADP
gujaf-79	260	5	the	the	DET
gujaf-79	260	6	middle	middle	PROPN
gujaf-79	260	7	east	east	PROPN
gujaf-79	260	8	:	:	PUNCT
gujaf-79	260	9	economy	economy	NOUN
gujaf-79	260	10	and	and	CCONJ
gujaf-79	260	11	politics	politic	NOUN
gujaf-79	260	12	of	of	ADP
gujaf-79	260	13	islamist	islamist	ADJ
gujaf-79	260	14	moderation	moderation	NOUN
gujaf-79	260	15	.	.	PUNCT
gujaf-79	261	1	indiana	indiana	PROPN
gujaf-79	261	2	university	university	PROPN
gujaf-79	261	3	press	press	NOUN
gujaf-79	261	4	.	.	PUNCT