id	sid	tid	token	lemma	pos
gujaf-83	1	1	gusau	gusau	PROPN
gujaf-83	1	2	journal	journal	NOUN
gujaf-83	1	3	of	of	ADP
gujaf-83	1	4	accounting	accounting	NOUN
gujaf-83	1	5	and	and	CCONJ
gujaf-83	1	6	finance	finance	NOUN
gujaf-83	1	7	,	,	PUNCT
gujaf-83	1	8	vol	vol	NOUN
gujaf-83	1	9	.	.	PROPN
gujaf-83	1	10	2	2	NUM
gujaf-83	1	11	,	,	PUNCT
gujaf-83	1	12	issue	issue	NOUN
gujaf-83	1	13	3	3	NUM
gujaf-83	1	14	,	,	PUNCT
gujaf-83	1	15	april	april	PROPN
gujaf-83	1	16	,	,	PUNCT
gujaf-83	1	17	2021	2021	NUM
gujaf-83	1	18	1	1	NUM
gujaf-83	1	19	gusau	gusau	ADJ
gujaf-83	1	20	journal	journal	NOUN
gujaf-83	1	21	of	of	ADP
gujaf-83	1	22	accounting	accounting	NOUN
gujaf-83	1	23	and	and	CCONJ
gujaf-83	1	24	finance	finance	NOUN
gujaf-83	1	25	(	(	PUNCT
gujaf-83	1	26	gujaf	gujaf	NOUN
gujaf-83	1	27	)	)	PUNCT
gujaf-83	1	28	vol	vol	NOUN
gujaf-83	1	29	.	.	NOUN
gujaf-83	1	30	2	2	NUM
gujaf-83	1	31	issue	issue	NOUN
gujaf-83	1	32	3	3	NUM
gujaf-83	1	33	,	,	PUNCT
gujaf-83	1	34	april	april	PROPN
gujaf-83	1	35	,	,	PUNCT
gujaf-83	1	36	2021	2021	NUM
gujaf-83	1	37	issn	issn	X
gujaf-83	1	38	:	:	PUNCT
gujaf-83	1	39	2756	2756	NUM
gujaf-83	1	40	-	-	PUNCT
gujaf-83	1	41	665x	665x	NOUN
gujaf-83	1	42	a	a	DET
gujaf-83	1	43	publication	publication	NOUN
gujaf-83	1	44	of	of	ADP
gujaf-83	1	45	department	department	NOUN
gujaf-83	1	46	of	of	ADP
gujaf-83	1	47	accounting	accounting	NOUN
gujaf-83	1	48	and	and	CCONJ
gujaf-83	1	49	finance	finance	NOUN
gujaf-83	1	50	,	,	PUNCT
gujaf-83	1	51	faculty	faculty	NOUN
gujaf-83	1	52	of	of	ADP
gujaf-83	1	53	management	management	NOUN
gujaf-83	1	54	and	and	CCONJ
gujaf-83	1	55	social	social	ADJ
gujaf-83	1	56	sciences	science	NOUN
gujaf-83	1	57	,	,	PUNCT
gujaf-83	1	58	federal	federal	ADJ
gujaf-83	1	59	university	university	NOUN
gujaf-83	1	60	gusau	gusau	NOUN
gujaf-83	1	61	,	,	PUNCT
gujaf-83	1	62	zamfara	zamfara	PROPN
gujaf-83	1	63	state	state	PROPN
gujaf-83	1	64	–	–	PUNCT
gujaf-83	1	65	nigeria	nigeria	PROPN
gujaf-83	1	66	gusau	gusau	PROPN
gujaf-83	1	67	journal	journal	PROPN
gujaf-83	1	68	of	of	ADP
gujaf-83	1	69	accounting	accounting	NOUN
gujaf-83	1	70	and	and	CCONJ
gujaf-83	1	71	finance	finance	NOUN
gujaf-83	1	72	,	,	PUNCT
gujaf-83	1	73	vol	vol	NOUN
gujaf-83	1	74	.	.	PROPN
gujaf-83	1	75	2	2	NUM
gujaf-83	1	76	,	,	PUNCT
gujaf-83	1	77	issue	issue	NOUN
gujaf-83	1	78	3	3	NUM
gujaf-83	1	79	,	,	PUNCT
gujaf-83	1	80	april	april	PROPN
gujaf-83	1	81	,	,	PUNCT
gujaf-83	1	82	2021	2021	NUM
gujaf-83	1	83	2	2	NUM
gujaf-83	1	84	moderating	moderate	VERB
gujaf-83	1	85	role	role	NOUN
gujaf-83	1	86	of	of	ADP
gujaf-83	1	87	audit	audit	NOUN
gujaf-83	1	88	quality	quality	NOUN
gujaf-83	1	89	on	on	ADP
gujaf-83	1	90	the	the	DET
gujaf-83	1	91	value	value	NOUN
gujaf-83	1	92	relevance	relevance	NOUN
gujaf-83	1	93	of	of	ADP
gujaf-83	1	94	accounting	accounting	NOUN
gujaf-83	1	95	information	information	NOUN
gujaf-83	1	96	of	of	ADP
gujaf-83	1	97	listed	list	VERB
gujaf-83	1	98	firms	firm	NOUN
gujaf-83	1	99	in	in	ADP
gujaf-83	1	100	nigeria	nigeria	PROPN
gujaf-83	1	101	abdu	abdu	PROPN
gujaf-83	1	102	abubakar	abubakar	PROPN
gujaf-83	1	103	department	department	PROPN
gujaf-83	1	104	of	of	ADP
gujaf-83	1	105	accounting	account	VERB
gujaf-83	1	106	abu	abu	PROPN
gujaf-83	1	107	business	business	PROPN
gujaf-83	1	108	school	school	PROPN
gujaf-83	1	109	ahmadu	ahmadu	PROPN
gujaf-83	1	110	bello	bello	PROPN
gujaf-83	1	111	university	university	PROPN
gujaf-83	1	112	,	,	PUNCT
gujaf-83	1	113	zaria	zaria	PROPN
gujaf-83	1	114	.	.	PUNCT
gujaf-83	2	1	abubakarabdu26@gmail.com	abubakarabdu26@gmail.com	PROPN
gujaf-83	2	2	yunusa	yunusa	PROPN
gujaf-83	2	3	nasiru	nasiru	PROPN
gujaf-83	2	4	phd	phd	PROPN
gujaf-83	2	5	department	department	PROPN
gujaf-83	2	6	of	of	ADP
gujaf-83	2	7	accounting	accounting	PROPN
gujaf-83	2	8	abu	abu	PROPN
gujaf-83	2	9	business	business	PROPN
gujaf-83	2	10	school	school	PROPN
gujaf-83	2	11	ahmadu	ahmadu	PROPN
gujaf-83	2	12	bello	bello	PROPN
gujaf-83	2	13	university	university	PROPN
gujaf-83	2	14	,	,	PUNCT
gujaf-83	2	15	zaria	zaria	PROPN
gujaf-83	2	16	.	.	PUNCT
gujaf-83	3	1	muazu	muazu	PROPN
gujaf-83	3	2	saidu	saidu	PROPN
gujaf-83	3	3	badara	badara	PROPN
gujaf-83	3	4	phd	phd	PROPN
gujaf-83	3	5	department	department	PROPN
gujaf-83	3	6	of	of	ADP
gujaf-83	3	7	accounting	accounting	PROPN
gujaf-83	3	8	abu	abu	PROPN
gujaf-83	3	9	business	business	PROPN
gujaf-83	3	10	school	school	PROPN
gujaf-83	3	11	ahmadu	ahmadu	PROPN
gujaf-83	3	12	bello	bello	PROPN
gujaf-83	3	13	university	university	PROPN
gujaf-83	3	14	,	,	PUNCT
gujaf-83	3	15	zaria	zaria	PROPN
gujaf-83	3	16	.	.	PUNCT
gujaf-83	4	1	ishaya	ishaya	PROPN
gujaf-83	4	2	luka	luka	PROPN
gujaf-83	4	3	chechet	chechet	PROPN
gujaf-83	4	4	phd	phd	NOUN
gujaf-83	4	5	professor	professor	NOUN
gujaf-83	4	6	of	of	ADP
gujaf-83	4	7	accounting	accounting	NOUN
gujaf-83	4	8	and	and	CCONJ
gujaf-83	4	9	finance	finance	PROPN
gujaf-83	4	10	department	department	PROPN
gujaf-83	4	11	of	of	ADP
gujaf-83	4	12	accounting	account	VERB
gujaf-83	4	13	abu	abu	PROPN
gujaf-83	4	14	business	business	PROPN
gujaf-83	4	15	school	school	PROPN
gujaf-83	4	16	ahmadu	ahmadu	PROPN
gujaf-83	4	17	bello	bello	PROPN
gujaf-83	4	18	university	university	PROPN
gujaf-83	4	19	,	,	PUNCT
gujaf-83	4	20	zaria	zaria	PROPN
gujaf-83	4	21	.	.	PUNCT
gujaf-83	5	1	abstract	abstract	ADJ
gujaf-83	5	2	this	this	DET
gujaf-83	5	3	study	study	NOUN
gujaf-83	5	4	empirically	empirically	ADV
gujaf-83	5	5	examined	examine	VERB
gujaf-83	5	6	as	as	ADP
gujaf-83	5	7	to	to	ADP
gujaf-83	5	8	whether	whether	SCONJ
gujaf-83	5	9	earnings	earning	NOUN
gujaf-83	5	10	per	per	ADP
gujaf-83	5	11	share	share	NOUN
gujaf-83	5	12	(	(	PUNCT
gujaf-83	5	13	eps	eps	PROPN
gujaf-83	5	14	)	)	PUNCT
gujaf-83	5	15	,	,	PUNCT
gujaf-83	5	16	book	book	NOUN
gujaf-83	5	17	value	value	NOUN
gujaf-83	5	18	per	per	ADP
gujaf-83	5	19	share	share	NOUN
gujaf-83	5	20	(	(	PUNCT
gujaf-83	5	21	bvp	bvp	PROPN
gujaf-83	5	22	)	)	PUNCT
gujaf-83	5	23	,	,	PUNCT
gujaf-83	5	24	cash	cash	NOUN
gujaf-83	5	25	flow	flow	NOUN
gujaf-83	5	26	per	per	ADP
gujaf-83	5	27	share	share	NOUN
gujaf-83	5	28	(	(	PUNCT
gujaf-83	5	29	cfps	cfps	NOUN
gujaf-83	5	30	)	)	PUNCT
gujaf-83	5	31	,	,	PUNCT
gujaf-83	5	32	and	and	CCONJ
gujaf-83	5	33	dividend	dividend	NOUN
gujaf-83	5	34	per	per	ADP
gujaf-83	5	35	share	share	NOUN
gujaf-83	5	36	(	(	PUNCT
gujaf-83	5	37	dps	dps	NOUN
gujaf-83	5	38	)	)	PUNCT
gujaf-83	5	39	,	,	PUNCT
gujaf-83	5	40	as	as	ADV
gujaf-83	5	41	well	well	ADV
gujaf-83	5	42	as	as	ADP
gujaf-83	5	43	the	the	DET
gujaf-83	5	44	interaction	interaction	NOUN
gujaf-83	5	45	of	of	ADP
gujaf-83	5	46	audit	audit	NOUN
gujaf-83	5	47	quality	quality	NOUN
gujaf-83	5	48	with	with	ADP
gujaf-83	5	49	eps	eps	PROPN
gujaf-83	5	50	,	,	PUNCT
gujaf-83	5	51	bvps	bvps	PROPN
gujaf-83	5	52	,	,	PUNCT
gujaf-83	5	53	cfps	cfps	NOUN
gujaf-83	5	54	,	,	PUNCT
gujaf-83	5	55	and	and	CCONJ
gujaf-83	5	56	dps	dps	NOUN
gujaf-83	5	57	,	,	PUNCT
gujaf-83	5	58	have	have	AUX
gujaf-83	5	59	a	a	DET
gujaf-83	5	60	significant	significant	ADJ
gujaf-83	5	61	impact	impact	NOUN
gujaf-83	5	62	on	on	ADP
gujaf-83	5	63	the	the	DET
gujaf-83	5	64	share	share	NOUN
gujaf-83	5	65	price	price	NOUN
gujaf-83	5	66	of	of	ADP
gujaf-83	5	67	publicly	publicly	ADV
gujaf-83	5	68	traded	trade	VERB
gujaf-83	5	69	companies	company	NOUN
gujaf-83	5	70	in	in	ADP
gujaf-83	5	71	nigeria	nigeria	PROPN
gujaf-83	5	72	.	.	PUNCT
gujaf-83	6	1	as	as	ADP
gujaf-83	6	2	of	of	ADP
gujaf-83	6	3	december	december	PROPN
gujaf-83	6	4	2019	2019	NUM
gujaf-83	6	5	,	,	PUNCT
gujaf-83	6	6	there	there	PRON
gujaf-83	6	7	were	be	VERB
gujaf-83	6	8	a	a	DET
gujaf-83	6	9	total	total	NOUN
gujaf-83	6	10	of	of	ADP
gujaf-83	6	11	161	161	NUM
gujaf-83	6	12	listed	list	VERB
gujaf-83	6	13	companies	company	NOUN
gujaf-83	6	14	.	.	PUNCT
gujaf-83	7	1	one	one	NUM
gujaf-83	7	2	hundred	hundred	NUM
gujaf-83	7	3	and	and	CCONJ
gujaf-83	7	4	fifty	fifty	NUM
gujaf-83	7	5	-	-	PUNCT
gujaf-83	7	6	four	four	NUM
gujaf-83	7	7	firms	firm	NOUN
gujaf-83	7	8	were	be	AUX
gujaf-83	7	9	utilized	utilize	VERB
gujaf-83	7	10	as	as	ADP
gujaf-83	7	11	the	the	DET
gujaf-83	7	12	adjusted	adjust	VERB
gujaf-83	7	13	population	population	NOUN
gujaf-83	7	14	after	after	SCONJ
gujaf-83	7	15	a	a	DET
gujaf-83	7	16	filter	filter	NOUN
gujaf-83	7	17	was	be	AUX
gujaf-83	7	18	applied	apply	VERB
gujaf-83	7	19	.	.	PUNCT
gujaf-83	8	1	only	only	ADV
gujaf-83	8	2	quantitative	quantitative	ADJ
gujaf-83	8	3	data	datum	NOUN
gujaf-83	8	4	were	be	AUX
gujaf-83	8	5	retrieved	retrieve	VERB
gujaf-83	8	6	from	from	ADP
gujaf-83	8	7	the	the	DET
gujaf-83	8	8	sampled	sample	VERB
gujaf-83	8	9	firms	firm	NOUN
gujaf-83	8	10	’	'	PUNCT
gujaf-83	8	11	annual	annual	ADJ
gujaf-83	8	12	reports	report	NOUN
gujaf-83	8	13	and	and	CCONJ
gujaf-83	8	14	accounts	account	NOUN
gujaf-83	8	15	,	,	PUNCT
gujaf-83	8	16	and	and	CCONJ
gujaf-83	8	17	the	the	DET
gujaf-83	8	18	study	study	NOUN
gujaf-83	8	19	adheres	adhere	VERB
gujaf-83	8	20	to	to	ADP
gujaf-83	8	21	the	the	DET
gujaf-83	8	22	positivist	positivist	ADJ
gujaf-83	8	23	paradigm	paradigm	NOUN
gujaf-83	8	24	.	.	PUNCT
gujaf-83	9	1	using	use	VERB
gujaf-83	9	2	stata	stata	NOUN
gujaf-83	9	3	and	and	CCONJ
gujaf-83	9	4	multiple	multiple	ADJ
gujaf-83	9	5	regression	regression	NOUN
gujaf-83	9	6	techniques	technique	NOUN
gujaf-83	9	7	,	,	PUNCT
gujaf-83	9	8	the	the	DET
gujaf-83	9	9	study	study	NOUN
gujaf-83	9	10	discovered	discover	VERB
gujaf-83	9	11	that	that	SCONJ
gujaf-83	9	12	audit	audit	NOUN
gujaf-83	9	13	quality	quality	NOUN
gujaf-83	9	14	and	and	CCONJ
gujaf-83	9	15	its	its	PRON
gujaf-83	9	16	relationship	relationship	NOUN
gujaf-83	9	17	with	with	ADP
gujaf-83	9	18	eps	eps	PROPN
gujaf-83	9	19	have	have	VERB
gujaf-83	9	20	a	a	DET
gujaf-83	9	21	considerable	considerable	ADJ
gujaf-83	9	22	significant	significant	ADJ
gujaf-83	9	23	impact	impact	NOUN
gujaf-83	9	24	on	on	ADP
gujaf-83	9	25	the	the	DET
gujaf-83	9	26	share	share	NOUN
gujaf-83	9	27	price	price	NOUN
gujaf-83	9	28	of	of	ADP
gujaf-83	9	29	listed	list	VERB
gujaf-83	9	30	companies	company	NOUN
gujaf-83	9	31	in	in	ADP
gujaf-83	9	32	nigeria	nigeria	PROPN
gujaf-83	9	33	.	.	PUNCT
gujaf-83	10	1	interactions	interaction	NOUN
gujaf-83	10	2	of	of	ADP
gujaf-83	10	3	audit	audit	NOUN
gujaf-83	10	4	quality	quality	NOUN
gujaf-83	10	5	with	with	ADP
gujaf-83	10	6	bvp	bvp	PROPN
gujaf-83	10	7	,	,	PUNCT
gujaf-83	10	8	eps	eps	PROPN
gujaf-83	10	9	,	,	PUNCT
gujaf-83	10	10	cfps	cfps	NOUN
gujaf-83	10	11	,	,	PUNCT
gujaf-83	10	12	and	and	CCONJ
gujaf-83	10	13	dps	dps	NOUN
gujaf-83	10	14	,	,	PUNCT
gujaf-83	10	15	on	on	ADP
gujaf-83	10	16	the	the	DET
gujaf-83	10	17	other	other	ADJ
gujaf-83	10	18	hand	hand	NOUN
gujaf-83	10	19	,	,	PUNCT
gujaf-83	10	20	have	have	VERB
gujaf-83	10	21	a	a	DET
gujaf-83	10	22	strong	strong	ADJ
gujaf-83	10	23	negative	negative	ADJ
gujaf-83	10	24	impact	impact	NOUN
gujaf-83	10	25	on	on	ADP
gujaf-83	10	26	share	share	NOUN
gujaf-83	10	27	price	price	NOUN
gujaf-83	10	28	.	.	PUNCT
gujaf-83	11	1	thus	thus	ADV
gujaf-83	11	2	,	,	PUNCT
gujaf-83	11	3	the	the	DET
gujaf-83	11	4	study	study	NOUN
gujaf-83	11	5	suggests	suggest	VERB
gujaf-83	11	6	that	that	SCONJ
gujaf-83	11	7	regulatory	regulatory	ADJ
gujaf-83	11	8	bodies	body	NOUN
gujaf-83	11	9	such	such	ADJ
gujaf-83	11	10	as	as	ADP
gujaf-83	11	11	the	the	DET
gujaf-83	11	12	cbn	cbn	PROPN
gujaf-83	11	13	and	and	CCONJ
gujaf-83	11	14	sec	sec	PROPN
gujaf-83	11	15	ensure	ensure	VERB
gujaf-83	11	16	that	that	SCONJ
gujaf-83	11	17	enterprises	enterprise	NOUN
gujaf-83	11	18	in	in	ADP
gujaf-83	11	19	nigeria	nigeria	PROPN
gujaf-83	11	20	utilize	utilize	VERB
gujaf-83	11	21	the	the	DET
gujaf-83	11	22	services	service	NOUN
gujaf-83	11	23	of	of	ADP
gujaf-83	11	24	big4	big4	NOUN
gujaf-83	11	25	audit	audit	NOUN
gujaf-83	11	26	firms	firm	NOUN
gujaf-83	11	27	,	,	PUNCT
gujaf-83	11	28	as	as	SCONJ
gujaf-83	11	29	this	this	PRON
gujaf-83	11	30	improves	improve	VERB
gujaf-83	11	31	the	the	DET
gujaf-83	11	32	quality	quality	NOUN
gujaf-83	11	33	of	of	ADP
gujaf-83	11	34	accounting	accounting	NOUN
gujaf-83	11	35	information	information	NOUN
gujaf-83	11	36	and	and	CCONJ
gujaf-83	11	37	hence	hence	ADV
gujaf-83	11	38	improves	improve	VERB
gujaf-83	11	39	the	the	DET
gujaf-83	11	40	link	link	NOUN
gujaf-83	11	41	between	between	ADP
gujaf-83	11	42	accounting	accounting	NOUN
gujaf-83	11	43	information	information	NOUN
gujaf-83	11	44	and	and	CCONJ
gujaf-83	11	45	share	share	NOUN
gujaf-83	11	46	price	price	NOUN
gujaf-83	11	47	.	.	PUNCT
gujaf-83	12	1	keywords	keyword	NOUN
gujaf-83	12	2	:	:	PUNCT
gujaf-83	12	3	accounting	account	VERB
gujaf-83	12	4	information	information	NOUN
gujaf-83	12	5	,	,	PUNCT
gujaf-83	12	6	audit	audit	NOUN
gujaf-83	12	7	quality	quality	NOUN
gujaf-83	12	8	,	,	PUNCT
gujaf-83	12	9	share	share	NOUN
gujaf-83	12	10	price	price	NOUN
gujaf-83	12	11	,	,	PUNCT
gujaf-83	12	12	nigeria	nigeria	PROPN
gujaf-83	12	13	listed	list	VERB
gujaf-83	12	14	firms	firm	NOUN
gujaf-83	12	15	,	,	PUNCT
gujaf-83	12	16	signaling	signal	VERB
gujaf-83	12	17	theory	theory	NOUN
gujaf-83	12	18	,	,	PUNCT
gujaf-83	12	19	nigeria	nigeria	PROPN
gujaf-83	12	20	1	1	NUM
gujaf-83	12	21	.	.	PUNCT
gujaf-83	13	1	introduction	introduction	NOUN
gujaf-83	13	2	organizations	organization	NOUN
gujaf-83	13	3	are	be	AUX
gujaf-83	13	4	primarily	primarily	ADV
gujaf-83	13	5	responsible	responsible	ADJ
gujaf-83	13	6	for	for	ADP
gujaf-83	13	7	financial	financial	ADJ
gujaf-83	13	8	statement	statement	NOUN
gujaf-83	13	9	preparation	preparation	NOUN
gujaf-83	13	10	and	and	CCONJ
gujaf-83	13	11	must	must	AUX
gujaf-83	13	12	ensure	ensure	VERB
gujaf-83	13	13	that	that	SCONJ
gujaf-83	13	14	the	the	DET
gujaf-83	13	15	statements	statement	NOUN
gujaf-83	13	16	accurately	accurately	ADV
gujaf-83	13	17	reflect	reflect	VERB
gujaf-83	13	18	their	their	PRON
gujaf-83	13	19	financial	financial	ADJ
gujaf-83	13	20	status	status	NOUN
gujaf-83	13	21	.	.	PUNCT
gujaf-83	14	1	the	the	DET
gujaf-83	14	2	basic	basic	ADJ
gujaf-83	14	3	goal	goal	NOUN
gujaf-83	14	4	of	of	ADP
gujaf-83	14	5	accounting	accounting	NOUN
gujaf-83	14	6	data	datum	NOUN
gujaf-83	14	7	is	be	AUX
gujaf-83	14	8	to	to	PART
gujaf-83	14	9	help	help	VERB
gujaf-83	14	10	investors	investor	NOUN
gujaf-83	14	11	make	make	VERB
gujaf-83	14	12	more	more	ADV
gujaf-83	14	13	accurate	accurate	ADJ
gujaf-83	14	14	and	and	CCONJ
gujaf-83	14	15	lucrative	lucrative	ADJ
gujaf-83	14	16	investment	investment	NOUN
gujaf-83	14	17	decisions	decision	NOUN
gujaf-83	14	18	.	.	PUNCT
gujaf-83	15	1	as	as	ADP
gujaf-83	15	2	a	a	DET
gujaf-83	15	3	result	result	NOUN
gujaf-83	15	4	,	,	PUNCT
gujaf-83	15	5	a	a	DET
gujaf-83	15	6	financial	financial	ADJ
gujaf-83	15	7	statement	statement	NOUN
gujaf-83	15	8	outlines	outline	VERB
gujaf-83	15	9	corporate	corporate	ADJ
gujaf-83	15	10	transactions	transaction	NOUN
gujaf-83	15	11	and	and	CCONJ
gujaf-83	15	12	other	other	ADJ
gujaf-83	15	13	operations	operation	NOUN
gujaf-83	15	14	as	as	SCONJ
gujaf-83	15	15	they	they	PRON
gujaf-83	15	16	affect	affect	VERB
gujaf-83	15	17	an	an	DET
gujaf-83	15	18	organization	organization	NOUN
gujaf-83	15	19	's	's	PART
gujaf-83	15	20	bottom	bottom	ADJ
gujaf-83	15	21	line	line	NOUN
gujaf-83	15	22	.	.	PUNCT
gujaf-83	16	1	value	value	NOUN
gujaf-83	16	2	relevance	relevance	NOUN
gujaf-83	16	3	is	be	AUX
gujaf-83	16	4	determined	determine	VERB
gujaf-83	16	5	by	by	ADP
gujaf-83	16	6	the	the	DET
gujaf-83	16	7	ability	ability	NOUN
gujaf-83	16	8	to	to	PART
gujaf-83	16	9	summarize	summarize	VERB
gujaf-83	16	10	accounting	accounting	NOUN
gujaf-83	16	11	data	datum	NOUN
gujaf-83	16	12	(	(	PUNCT
gujaf-83	16	13	francis	francis	PROPN
gujaf-83	16	14	&	&	CCONJ
gujaf-83	16	15	schipper	schipper	PROPN
gujaf-83	16	16	,	,	PUNCT
gujaf-83	16	17	1999	1999	NUM
gujaf-83	16	18	)	)	PUNCT
gujaf-83	16	19	.	.	PUNCT
gujaf-83	17	1	for	for	SCONJ
gujaf-83	17	2	financial	financial	ADJ
gujaf-83	17	3	reports	report	NOUN
gujaf-83	17	4	to	to	PART
gujaf-83	17	5	be	be	AUX
gujaf-83	17	6	meaningful	meaningful	ADJ
gujaf-83	17	7	,	,	PUNCT
gujaf-83	17	8	the	the	DET
gujaf-83	17	9	information	information	NOUN
gujaf-83	17	10	content	content	NOUN
gujaf-83	17	11	must	must	AUX
gujaf-83	17	12	be	be	AUX
gujaf-83	17	13	relevant	relevant	ADJ
gujaf-83	17	14	in	in	ADP
gujaf-83	17	15	terms	term	NOUN
gujaf-83	17	16	of	of	ADP
gujaf-83	17	17	investment	investment	NOUN
gujaf-83	17	18	(	(	PUNCT
gujaf-83	17	19	beaver	beaver	PROPN
gujaf-83	17	20	,	,	PUNCT
gujaf-83	17	21	1968	1968	NUM
gujaf-83	17	22	)	)	PUNCT
gujaf-83	17	23	.	.	PUNCT
gujaf-83	18	1	as	as	ADP
gujaf-83	18	2	a	a	DET
gujaf-83	18	3	result	result	NOUN
gujaf-83	18	4	,	,	PUNCT
gujaf-83	18	5	only	only	ADV
gujaf-83	18	6	information	information	NOUN
gujaf-83	18	7	relevant	relevant	ADJ
gujaf-83	18	8	to	to	ADP
gujaf-83	18	9	an	an	DET
gujaf-83	18	10	investor	investor	NOUN
gujaf-83	18	11	's	's	PART
gujaf-83	18	12	investment	investment	NOUN
gujaf-83	18	13	decisions	decision	NOUN
gujaf-83	18	14	is	be	AUX
gujaf-83	18	15	considered	consider	VERB
gujaf-83	18	16	useful	useful	ADJ
gujaf-83	18	17	by	by	ADP
gujaf-83	18	18	the	the	DET
gujaf-83	18	19	investor	investor	NOUN
gujaf-83	18	20	(	(	PUNCT
gujaf-83	18	21	omokhudu	omokhudu	PROPN
gujaf-83	18	22	&	&	CCONJ
gujaf-83	18	23	ibadin	ibadin	PROPN
gujaf-83	18	24	,	,	PUNCT
gujaf-83	18	25	2015	2015	NUM
gujaf-83	18	26	)	)	PUNCT
gujaf-83	18	27	.	.	PUNCT
gujaf-83	19	1	the	the	DET
gujaf-83	19	2	concept	concept	NOUN
gujaf-83	19	3	of	of	ADP
gujaf-83	19	4	value	value	NOUN
gujaf-83	19	5	relevance	relevance	NOUN
gujaf-83	19	6	is	be	AUX
gujaf-83	19	7	founded	found	VERB
gujaf-83	19	8	on	on	ADP
gujaf-83	19	9	the	the	DET
gujaf-83	19	10	pillars	pillar	NOUN
gujaf-83	19	11	of	of	ADP
gujaf-83	19	12	relevance	relevance	NOUN
gujaf-83	19	13	and	and	CCONJ
gujaf-83	19	14	reliability	reliability	NOUN
gujaf-83	19	15	.	.	PUNCT
gujaf-83	20	1	it	it	PRON
gujaf-83	20	2	has	have	VERB
gujaf-83	20	3	to	to	PART
gujaf-83	20	4	do	do	VERB
gujaf-83	20	5	mailto:abubakarabdu26@gmail.com	mailto:abubakarabdu26@gmail.com	PROPN
gujaf-83	20	6	gusau	gusau	PROPN
gujaf-83	20	7	journal	journal	PROPN
gujaf-83	20	8	of	of	ADP
gujaf-83	20	9	accounting	accounting	NOUN
gujaf-83	20	10	and	and	CCONJ
gujaf-83	20	11	finance	finance	NOUN
gujaf-83	20	12	,	,	PUNCT
gujaf-83	20	13	vol	vol	NOUN
gujaf-83	20	14	.	.	PROPN
gujaf-83	20	15	2	2	NUM
gujaf-83	20	16	,	,	PUNCT
gujaf-83	20	17	issue	issue	NOUN
gujaf-83	20	18	3	3	NUM
gujaf-83	20	19	,	,	PUNCT
gujaf-83	20	20	april	april	PROPN
gujaf-83	20	21	,	,	PUNCT
gujaf-83	20	22	2021	2021	NUM
gujaf-83	20	23	3	3	NUM
gujaf-83	20	24	with	with	ADP
gujaf-83	20	25	the	the	DET
gujaf-83	20	26	ability	ability	NOUN
gujaf-83	20	27	of	of	ADP
gujaf-83	20	28	accounting	accounting	NOUN
gujaf-83	20	29	figures	figure	NOUN
gujaf-83	20	30	to	to	PART
gujaf-83	20	31	summarize	summarize	VERB
gujaf-83	20	32	the	the	DET
gujaf-83	20	33	fundamentals	fundamental	NOUN
gujaf-83	20	34	that	that	PRON
gujaf-83	20	35	support	support	VERB
gujaf-83	20	36	stock	stock	NOUN
gujaf-83	20	37	values	value	NOUN
gujaf-83	20	38	.	.	PUNCT
gujaf-83	21	1	it	it	PRON
gujaf-83	21	2	's	be	AUX
gujaf-83	21	3	"	"	PUNCT
gujaf-83	21	4	the	the	DET
gujaf-83	21	5	link	link	NOUN
gujaf-83	21	6	between	between	ADP
gujaf-83	21	7	financial	financial	ADJ
gujaf-83	21	8	information	information	NOUN
gujaf-83	21	9	and	and	CCONJ
gujaf-83	21	10	stock	stock	NOUN
gujaf-83	21	11	prices	price	NOUN
gujaf-83	21	12	,	,	PUNCT
gujaf-83	21	13	"	"	PUNCT
gujaf-83	21	14	according	accord	VERB
gujaf-83	21	15	to	to	ADP
gujaf-83	21	16	levitt	levitt	PROPN
gujaf-83	21	17	(	(	PUNCT
gujaf-83	21	18	1998	1998	NUM
gujaf-83	21	19	)	)	PUNCT
gujaf-83	21	20	.	.	PUNCT
gujaf-83	22	1	financial	financial	ADJ
gujaf-83	22	2	statements	statement	NOUN
gujaf-83	22	3	are	be	AUX
gujaf-83	22	4	one	one	NUM
gujaf-83	22	5	of	of	ADP
gujaf-83	22	6	the	the	DET
gujaf-83	22	7	key	key	ADJ
gujaf-83	22	8	mechanisms	mechanism	NOUN
gujaf-83	22	9	by	by	ADP
gujaf-83	22	10	which	which	PRON
gujaf-83	22	11	publicly	publicly	ADV
gujaf-83	22	12	traded	trade	VERB
gujaf-83	22	13	firms	firm	NOUN
gujaf-83	22	14	communicate	communicate	VERB
gujaf-83	22	15	financial	financial	ADJ
gujaf-83	22	16	information	information	NOUN
gujaf-83	22	17	to	to	ADP
gujaf-83	22	18	their	their	PRON
gujaf-83	22	19	shareholders	shareholder	NOUN
gujaf-83	22	20	and	and	CCONJ
gujaf-83	22	21	the	the	DET
gujaf-83	22	22	broader	broad	ADJ
gujaf-83	22	23	public	public	NOUN
gujaf-83	22	24	(	(	PUNCT
gujaf-83	22	25	kaushalya	kaushalya	NOUN
gujaf-83	22	26	and	and	CCONJ
gujaf-83	22	27	kehelwalatenna	kehelwalatenna	NOUN
gujaf-83	22	28	2020	2020	NUM
gujaf-83	22	29	)	)	PUNCT
gujaf-83	22	30	.	.	PUNCT
gujaf-83	23	1	accounting	accounting	NOUN
gujaf-83	23	2	information	information	NOUN
gujaf-83	23	3	is	be	AUX
gujaf-83	23	4	considered	consider	VERB
gujaf-83	23	5	value	value	NOUN
gujaf-83	23	6	relevant	relevant	ADJ
gujaf-83	23	7	when	when	SCONJ
gujaf-83	23	8	it	it	PRON
gujaf-83	23	9	influences	influence	VERB
gujaf-83	23	10	the	the	DET
gujaf-83	23	11	users	user	NOUN
gujaf-83	23	12	'	'	PART
gujaf-83	23	13	decision	decision	NOUN
gujaf-83	23	14	to	to	PART
gujaf-83	23	15	create	create	VERB
gujaf-83	23	16	an	an	DET
gujaf-83	23	17	opinion	opinion	NOUN
gujaf-83	23	18	(	(	PUNCT
gujaf-83	23	19	uwuigbe	uwuigbe	NOUN
gujaf-83	23	20	,	,	PUNCT
gujaf-83	23	21	uwuigbe	uwuigbe	NOUN
gujaf-83	23	22	,	,	PUNCT
gujaf-83	23	23	jafaru	jafaru	PROPN
gujaf-83	23	24	,	,	PUNCT
gujaf-83	23	25	igbinoba	igbinoba	NOUN
gujaf-83	23	26	,	,	PUNCT
gujaf-83	23	27	&	&	CCONJ
gujaf-83	23	28	oladipo	oladipo	PROPN
gujaf-83	23	29	)	)	PUNCT
gujaf-83	23	30	(	(	PUNCT
gujaf-83	23	31	2016	2016	NUM
gujaf-83	23	32	)	)	PUNCT
gujaf-83	23	33	.	.	PUNCT
gujaf-83	24	1	it	it	PRON
gujaf-83	24	2	ensures	ensure	VERB
gujaf-83	24	3	that	that	SCONJ
gujaf-83	24	4	a	a	DET
gujaf-83	24	5	company	company	NOUN
gujaf-83	24	6	's	's	PART
gujaf-83	24	7	credibility	credibility	NOUN
gujaf-83	24	8	with	with	ADP
gujaf-83	24	9	investors	investor	NOUN
gujaf-83	24	10	and	and	CCONJ
gujaf-83	24	11	shareholders	shareholder	NOUN
gujaf-83	24	12	is	be	AUX
gujaf-83	24	13	preserved	preserve	VERB
gujaf-83	24	14	.	.	PUNCT
gujaf-83	25	1	value	value	NOUN
gujaf-83	25	2	relevance	relevance	NOUN
gujaf-83	25	3	must	must	AUX
gujaf-83	25	4	be	be	AUX
gujaf-83	25	5	assessed	assess	VERB
gujaf-83	25	6	in	in	ADP
gujaf-83	25	7	order	order	NOUN
gujaf-83	25	8	to	to	PART
gujaf-83	25	9	assess	assess	VERB
gujaf-83	25	10	the	the	DET
gujaf-83	25	11	usefulness	usefulness	NOUN
gujaf-83	25	12	of	of	ADP
gujaf-83	25	13	financial	financial	ADJ
gujaf-83	25	14	information	information	NOUN
gujaf-83	25	15	to	to	ADP
gujaf-83	25	16	investors	investor	NOUN
gujaf-83	25	17	(	(	PUNCT
gujaf-83	25	18	hejazi	hejazi	PROPN
gujaf-83	25	19	,	,	PUNCT
gujaf-83	25	20	jafari	jafari	PROPN
gujaf-83	25	21	&	&	CCONJ
gujaf-83	25	22	karimi	karimi	PROPN
gujaf-83	25	23	,	,	PUNCT
gujaf-83	25	24	2011	2011	NUM
gujaf-83	25	25	)	)	PUNCT
gujaf-83	25	26	.	.	PUNCT
gujaf-83	26	1	the	the	DET
gujaf-83	26	2	stock	stock	NOUN
gujaf-83	26	3	market	market	NOUN
gujaf-83	26	4	valuation	valuation	NOUN
gujaf-83	26	5	is	be	AUX
gujaf-83	26	6	one	one	NUM
gujaf-83	26	7	of	of	ADP
gujaf-83	26	8	the	the	DET
gujaf-83	26	9	most	most	ADV
gujaf-83	26	10	important	important	ADJ
gujaf-83	26	11	variables	variable	NOUN
gujaf-83	26	12	in	in	ADP
gujaf-83	26	13	determining	determine	VERB
gujaf-83	26	14	a	a	DET
gujaf-83	26	15	company	company	NOUN
gujaf-83	26	16	's	's	PART
gujaf-83	26	17	worth	worth	NOUN
gujaf-83	26	18	.	.	PUNCT
gujaf-83	27	1	as	as	ADP
gujaf-83	27	2	a	a	DET
gujaf-83	27	3	result	result	NOUN
gujaf-83	27	4	,	,	PUNCT
gujaf-83	27	5	most	most	ADJ
gujaf-83	27	6	companies	company	NOUN
gujaf-83	27	7	'	'	PART
gujaf-83	27	8	primary	primary	ADJ
gujaf-83	27	9	goal	goal	NOUN
gujaf-83	27	10	in	in	ADP
gujaf-83	27	11	improving	improve	VERB
gujaf-83	27	12	their	their	PRON
gujaf-83	27	13	reputation	reputation	NOUN
gujaf-83	27	14	and	and	CCONJ
gujaf-83	27	15	efficiency	efficiency	NOUN
gujaf-83	27	16	in	in	ADP
gujaf-83	27	17	the	the	DET
gujaf-83	27	18	eyes	eye	NOUN
gujaf-83	27	19	of	of	ADP
gujaf-83	27	20	investors	investor	NOUN
gujaf-83	27	21	is	be	AUX
gujaf-83	27	22	to	to	PART
gujaf-83	27	23	raise	raise	VERB
gujaf-83	27	24	the	the	DET
gujaf-83	27	25	stock	stock	NOUN
gujaf-83	27	26	price	price	NOUN
gujaf-83	27	27	.	.	PUNCT
gujaf-83	28	1	as	as	ADP
gujaf-83	28	2	a	a	DET
gujaf-83	28	3	consequence	consequence	NOUN
gujaf-83	28	4	,	,	PUNCT
gujaf-83	28	5	the	the	DET
gujaf-83	28	6	market	market	NOUN
gujaf-83	28	7	's	's	PART
gujaf-83	28	8	perception	perception	NOUN
gujaf-83	28	9	of	of	ADP
gujaf-83	28	10	a	a	DET
gujaf-83	28	11	company	company	NOUN
gujaf-83	28	12	's	's	PART
gujaf-83	28	13	output	output	NOUN
gujaf-83	28	14	determines	determine	VERB
gujaf-83	28	15	its	its	PRON
gujaf-83	28	16	value	value	NOUN
gujaf-83	28	17	.	.	PUNCT
gujaf-83	29	1	academics	academic	NOUN
gujaf-83	29	2	and	and	CCONJ
gujaf-83	29	3	practitioners	practitioner	NOUN
gujaf-83	29	4	have	have	AUX
gujaf-83	29	5	recently	recently	ADV
gujaf-83	29	6	become	become	VERB
gujaf-83	29	7	interested	interested	ADJ
gujaf-83	29	8	in	in	ADP
gujaf-83	29	9	existing	exist	VERB
gujaf-83	29	10	studies	study	NOUN
gujaf-83	29	11	on	on	ADP
gujaf-83	29	12	the	the	DET
gujaf-83	29	13	value	value	NOUN
gujaf-83	29	14	relevance	relevance	NOUN
gujaf-83	29	15	of	of	ADP
gujaf-83	29	16	accounting	accounting	NOUN
gujaf-83	29	17	data	datum	NOUN
gujaf-83	29	18	,	,	PUNCT
gujaf-83	29	19	particularly	particularly	ADV
gujaf-83	29	20	during	during	ADP
gujaf-83	29	21	the	the	DET
gujaf-83	29	22	global	global	ADJ
gujaf-83	29	23	economic	economic	ADJ
gujaf-83	29	24	catastrophe	catastrophe	NOUN
gujaf-83	29	25	of	of	ADP
gujaf-83	29	26	2007	2007	NUM
gujaf-83	29	27	-	-	SYM
gujaf-83	29	28	2009	2009	NUM
gujaf-83	29	29	.	.	PUNCT
gujaf-83	30	1	(	(	PUNCT
gujaf-83	30	2	bolibok	bolibok	NOUN
gujaf-83	30	3	,	,	PUNCT
gujaf-83	30	4	2014	2014	NUM
gujaf-83	30	5	)	)	PUNCT
gujaf-83	30	6	.	.	PUNCT
gujaf-83	31	1	prior	prior	ADJ
gujaf-83	31	2	empirical	empirical	ADJ
gujaf-83	31	3	information	information	NOUN
gujaf-83	31	4	from	from	ADP
gujaf-83	31	5	scholarly	scholarly	ADJ
gujaf-83	31	6	studies	study	NOUN
gujaf-83	31	7	demonstrates	demonstrate	VERB
gujaf-83	31	8	that	that	SCONJ
gujaf-83	31	9	the	the	DET
gujaf-83	31	10	stock	stock	NOUN
gujaf-83	31	11	market	market	NOUN
gujaf-83	31	12	's	's	PART
gujaf-83	31	13	value	value	NOUN
gujaf-83	31	14	can	can	AUX
gujaf-83	31	15	not	not	PART
gujaf-83	31	16	be	be	AUX
gujaf-83	31	17	overestimated	overestimate	VERB
gujaf-83	31	18	,	,	PUNCT
gujaf-83	31	19	as	as	SCONJ
gujaf-83	31	20	it	it	PRON
gujaf-83	31	21	serves	serve	VERB
gujaf-83	31	22	as	as	ADP
gujaf-83	31	23	a	a	DET
gujaf-83	31	24	growth	growth	NOUN
gujaf-83	31	25	and	and	CCONJ
gujaf-83	31	26	development	development	NOUN
gujaf-83	31	27	engine	engine	NOUN
gujaf-83	31	28	for	for	ADP
gujaf-83	31	29	any	any	DET
gujaf-83	31	30	economy	economy	NOUN
gujaf-83	31	31	.	.	PUNCT
gujaf-83	32	1	the	the	DET
gujaf-83	32	2	value	value	NOUN
gujaf-83	32	3	relevance	relevance	NOUN
gujaf-83	32	4	of	of	ADP
gujaf-83	32	5	accounting	accounting	NOUN
gujaf-83	32	6	figures	figure	NOUN
gujaf-83	32	7	over	over	ADP
gujaf-83	32	8	time	time	NOUN
gujaf-83	32	9	has	have	AUX
gujaf-83	32	10	been	be	AUX
gujaf-83	32	11	studied	study	VERB
gujaf-83	32	12	in	in	ADP
gujaf-83	32	13	the	the	DET
gujaf-83	32	14	literature	literature	NOUN
gujaf-83	32	15	.	.	PUNCT
gujaf-83	33	1	however	however	ADV
gujaf-83	33	2	,	,	PUNCT
gujaf-83	33	3	there	there	PRON
gujaf-83	33	4	are	be	VERB
gujaf-83	33	5	conflicting	conflicting	ADJ
gujaf-83	33	6	perspectives	perspective	NOUN
gujaf-83	33	7	or	or	CCONJ
gujaf-83	33	8	conclusions	conclusion	NOUN
gujaf-83	33	9	regarding	regard	VERB
gujaf-83	33	10	how	how	SCONJ
gujaf-83	33	11	the	the	DET
gujaf-83	33	12	value	value	NOUN
gujaf-83	33	13	relevance	relevance	NOUN
gujaf-83	33	14	shift	shift	NOUN
gujaf-83	33	15	will	will	AUX
gujaf-83	33	16	proceed	proceed	VERB
gujaf-83	33	17	.	.	PUNCT
gujaf-83	34	1	francis	francis	PROPN
gujaf-83	34	2	and	and	CCONJ
gujaf-83	34	3	schipper	schipper	PROPN
gujaf-83	34	4	(	(	PUNCT
gujaf-83	34	5	1999	1999	NUM
gujaf-83	34	6	)	)	PUNCT
gujaf-83	34	7	found	find	VERB
gujaf-83	34	8	an	an	DET
gujaf-83	34	9	increasing	increase	VERB
gujaf-83	34	10	trend	trend	NOUN
gujaf-83	34	11	in	in	ADP
gujaf-83	34	12	the	the	DET
gujaf-83	34	13	value	value	NOUN
gujaf-83	34	14	relevance	relevance	NOUN
gujaf-83	34	15	of	of	ADP
gujaf-83	34	16	accounting	accounting	NOUN
gujaf-83	34	17	numbers	number	NOUN
gujaf-83	34	18	in	in	ADP
gujaf-83	34	19	a	a	DET
gujaf-83	34	20	related	related	ADJ
gujaf-83	34	21	report	report	NOUN
gujaf-83	34	22	.	.	PUNCT
gujaf-83	35	1	the	the	DET
gujaf-83	35	2	value	value	NOUN
gujaf-83	35	3	relevance	relevance	NOUN
gujaf-83	35	4	of	of	ADP
gujaf-83	35	5	accounting	accounting	NOUN
gujaf-83	35	6	figures	figure	NOUN
gujaf-83	35	7	has	have	AUX
gujaf-83	35	8	deteriorated	deteriorate	VERB
gujaf-83	35	9	,	,	PUNCT
gujaf-83	35	10	according	accord	VERB
gujaf-83	35	11	to	to	ADP
gujaf-83	35	12	yen	yen	NOUN
gujaf-83	35	13	and	and	CCONJ
gujaf-83	35	14	sari	sari	NOUN
gujaf-83	35	15	(	(	PUNCT
gujaf-83	35	16	2016	2016	NUM
gujaf-83	35	17	)	)	PUNCT
gujaf-83	35	18	,	,	PUNCT
gujaf-83	35	19	balakrishnan	balakrishnan	PROPN
gujaf-83	35	20	(	(	PUNCT
gujaf-83	35	21	2016	2016	NUM
gujaf-83	35	22	)	)	PUNCT
gujaf-83	35	23	,	,	PUNCT
gujaf-83	35	24	lev	lev	NOUN
gujaf-83	35	25	and	and	CCONJ
gujaf-83	35	26	zarowin	zarowin	PROPN
gujaf-83	35	27	(	(	PUNCT
gujaf-83	35	28	1999	1999	NUM
gujaf-83	35	29	)	)	PUNCT
gujaf-83	35	30	in	in	ADP
gujaf-83	35	31	a	a	DET
gujaf-83	35	32	linked	link	VERB
gujaf-83	35	33	report.several	report.several	ADJ
gujaf-83	35	34	studies	study	NOUN
gujaf-83	35	35	on	on	ADP
gujaf-83	35	36	the	the	DET
gujaf-83	35	37	value	value	NOUN
gujaf-83	35	38	relevance	relevance	NOUN
gujaf-83	35	39	of	of	ADP
gujaf-83	35	40	accounting	accounting	NOUN
gujaf-83	35	41	information	information	NOUN
gujaf-83	35	42	have	have	AUX
gujaf-83	35	43	been	be	AUX
gujaf-83	35	44	conducted	conduct	VERB
gujaf-83	35	45	,	,	PUNCT
gujaf-83	35	46	some	some	PRON
gujaf-83	35	47	of	of	ADP
gujaf-83	35	48	which	which	PRON
gujaf-83	35	49	found	find	VERB
gujaf-83	35	50	a	a	DET
gujaf-83	35	51	positive	positive	ADJ
gujaf-83	35	52	impact	impact	NOUN
gujaf-83	35	53	of	of	ADP
gujaf-83	35	54	eps	eps	PROPN
gujaf-83	35	55	and	and	CCONJ
gujaf-83	35	56	book	book	NOUN
gujaf-83	35	57	value	value	NOUN
gujaf-83	35	58	per	per	ADP
gujaf-83	35	59	share	share	NOUN
gujaf-83	35	60	on	on	ADP
gujaf-83	35	61	share	share	NOUN
gujaf-83	35	62	price	price	NOUN
gujaf-83	35	63	(	(	PUNCT
gujaf-83	35	64	mamman	mamman	NOUN
gujaf-83	35	65	,	,	PUNCT
gujaf-83	35	66	2013	2013	NUM
gujaf-83	35	67	;	;	PUNCT
gujaf-83	35	68	trabelsi	trabelsi	PROPN
gujaf-83	35	69	&	&	CCONJ
gujaf-83	35	70	trabelsi	trabelsi	PROPN
gujaf-83	35	71	,	,	PUNCT
gujaf-83	35	72	2014	2014	NUM
gujaf-83	35	73	;	;	PUNCT
gujaf-83	35	74	ijeoma	ijeoma	NOUN
gujaf-83	35	75	,	,	PUNCT
gujaf-83	35	76	2015	2015	NUM
gujaf-83	35	77	;	;	PUNCT
gujaf-83	35	78	bengi	bengi	PROPN
gujaf-83	35	79	,	,	PUNCT
gujaf-83	35	80	ahmet	ahmet	PROPN
gujaf-83	35	81	,	,	PUNCT
gujaf-83	35	82	&	&	CCONJ
gujaf-83	35	83	irene	irene	PROPN
gujaf-83	35	84	,	,	PUNCT
gujaf-83	35	85	2020	2020	NUM
gujaf-83	35	86	)	)	PUNCT
gujaf-83	35	87	,	,	PUNCT
gujaf-83	35	88	while	while	SCONJ
gujaf-83	35	89	others	other	NOUN
gujaf-83	35	90	found	find	VERB
gujaf-83	35	91	no	no	DET
gujaf-83	35	92	impact	impact	NOUN
gujaf-83	35	93	of	of	ADP
gujaf-83	35	94	accounting	accounting	NOUN
gujaf-83	35	95	information	information	NOUN
gujaf-83	35	96	variables	variable	NOUN
gujaf-83	35	97	on	on	ADP
gujaf-83	35	98	share	share	NOUN
gujaf-83	35	99	price	price	NOUN
gujaf-83	35	100	(	(	PUNCT
gujaf-83	35	101	mamman	mamman	NOUN
gujaf-83	35	102	,	,	PUNCT
gujaf-83	35	103	2013	2013	NUM
gujaf-83	35	104	;	;	PUNCT
gujaf-83	35	105	trabelsi	trabelsi	PROPN
gujaf-83	35	106	&	&	CCONJ
gujaf-83	35	107	trabelsi	trabelsi	NOUN
gujaf-83	35	108	,	,	PUNCT
gujaf-83	35	109	2014	2014	NUM
gujaf-83	35	110	)	)	PUNCT
gujaf-83	35	111	.	.	PUNCT
gujaf-83	36	1	other	other	ADJ
gujaf-83	36	2	studies	study	NOUN
gujaf-83	36	3	,	,	PUNCT
gujaf-83	36	4	such	such	ADJ
gujaf-83	36	5	as	as	ADP
gujaf-83	36	6	olugbenga	olugbenga	NOUN
gujaf-83	36	7	(	(	PUNCT
gujaf-83	36	8	2016	2016	NUM
gujaf-83	36	9	)	)	PUNCT
gujaf-83	36	10	,	,	PUNCT
gujaf-83	36	11	umoren	umoren	PROPN
gujaf-83	36	12	and	and	CCONJ
gujaf-83	36	13	enang	enang	PROPN
gujaf-83	36	14	(	(	PUNCT
gujaf-83	36	15	2015	2015	NUM
gujaf-83	36	16	)	)	PUNCT
gujaf-83	36	17	,	,	PUNCT
gujaf-83	36	18	and	and	CCONJ
gujaf-83	36	19	suadiye	suadiye	VERB
gujaf-83	36	20	(	(	PUNCT
gujaf-83	36	21	2012	2012	NUM
gujaf-83	36	22	)	)	PUNCT
gujaf-83	36	23	,	,	PUNCT
gujaf-83	36	24	look	look	VERB
gujaf-83	36	25	at	at	ADP
gujaf-83	36	26	it	it	PRON
gujaf-83	36	27	from	from	ADP
gujaf-83	36	28	the	the	DET
gujaf-83	36	29	standpoint	standpoint	NOUN
gujaf-83	36	30	of	of	ADP
gujaf-83	36	31	value	value	NOUN
gujaf-83	36	32	relevance	relevance	NOUN
gujaf-83	36	33	of	of	ADP
gujaf-83	36	34	accounting	account	VERB
gujaf-83	36	35	information	information	NOUN
gujaf-83	36	36	before	before	ADP
gujaf-83	36	37	and	and	CCONJ
gujaf-83	36	38	after	after	ADP
gujaf-83	36	39	ifrs	ifrs	NOUN
gujaf-83	36	40	introduction	introduction	NOUN
gujaf-83	36	41	.	.	PUNCT
gujaf-83	37	1	there	there	PRON
gujaf-83	37	2	are	be	VERB
gujaf-83	37	3	contradictions	contradiction	NOUN
gujaf-83	37	4	in	in	ADP
gujaf-83	37	5	previously	previously	ADV
gujaf-83	37	6	published	publish	VERB
gujaf-83	37	7	research	research	NOUN
gujaf-83	37	8	,	,	PUNCT
gujaf-83	37	9	where	where	SCONJ
gujaf-83	37	10	some	some	DET
gujaf-83	37	11	studies	study	NOUN
gujaf-83	37	12	claim	claim	VERB
gujaf-83	37	13	to	to	PART
gujaf-83	37	14	have	have	AUX
gujaf-83	37	15	found	find	VERB
gujaf-83	37	16	a	a	DET
gujaf-83	37	17	strong	strong	ADJ
gujaf-83	37	18	impact	impact	NOUN
gujaf-83	37	19	of	of	ADP
gujaf-83	37	20	accounting	accounting	NOUN
gujaf-83	37	21	information	information	NOUN
gujaf-83	37	22	on	on	ADP
gujaf-83	37	23	share	share	NOUN
gujaf-83	37	24	price	price	NOUN
gujaf-83	37	25	while	while	SCONJ
gujaf-83	37	26	others	other	NOUN
gujaf-83	37	27	,	,	PUNCT
gujaf-83	37	28	such	such	ADJ
gujaf-83	37	29	as	as	ADP
gujaf-83	37	30	balakrishnan	balakrishnan	PROPN
gujaf-83	37	31	(	(	PUNCT
gujaf-83	37	32	2016	2016	NUM
gujaf-83	37	33	)	)	PUNCT
gujaf-83	37	34	,	,	PUNCT
gujaf-83	37	35	argue	argue	VERB
gujaf-83	37	36	that	that	SCONJ
gujaf-83	37	37	accounting	accounting	NOUN
gujaf-83	37	38	figures	figure	NOUN
gujaf-83	37	39	have	have	VERB
gujaf-83	37	40	no	no	DET
gujaf-83	37	41	effect	effect	NOUN
gujaf-83	37	42	on	on	ADP
gujaf-83	37	43	share	share	NOUN
gujaf-83	37	44	price	price	NOUN
gujaf-83	37	45	.	.	PUNCT
gujaf-83	38	1	at	at	ADP
gujaf-83	38	2	the	the	DET
gujaf-83	38	3	same	same	ADJ
gujaf-83	38	4	time	time	NOUN
gujaf-83	38	5	,	,	PUNCT
gujaf-83	38	6	several	several	ADJ
gujaf-83	38	7	researches	research	NOUN
gujaf-83	38	8	have	have	AUX
gujaf-83	38	9	discovered	discover	VERB
gujaf-83	38	10	a	a	DET
gujaf-83	38	11	neutral	neutral	ADJ
gujaf-83	38	12	relationship	relationship	NOUN
gujaf-83	38	13	between	between	ADP
gujaf-83	38	14	accounting	accounting	NOUN
gujaf-83	38	15	figures	figure	NOUN
gujaf-83	38	16	and	and	CCONJ
gujaf-83	38	17	stock	stock	NOUN
gujaf-83	38	18	prices	price	NOUN
gujaf-83	38	19	.	.	PUNCT
gujaf-83	39	1	the	the	DET
gujaf-83	39	2	outcomes	outcome	NOUN
gujaf-83	39	3	of	of	ADP
gujaf-83	39	4	the	the	DET
gujaf-83	39	5	previous	previous	ADJ
gujaf-83	39	6	studies	study	NOUN
gujaf-83	39	7	on	on	ADP
gujaf-83	39	8	the	the	DET
gujaf-83	39	9	value	value	NOUN
gujaf-83	39	10	relevance	relevance	NOUN
gujaf-83	39	11	of	of	ADP
gujaf-83	39	12	accounting	accounting	NOUN
gujaf-83	39	13	numbers	number	NOUN
gujaf-83	39	14	were	be	AUX
gujaf-83	39	15	diverse	diverse	ADJ
gujaf-83	39	16	and	and	CCONJ
gujaf-83	39	17	inconsistent	inconsistent	ADJ
gujaf-83	39	18	.	.	PUNCT
gujaf-83	40	1	as	as	ADP
gujaf-83	40	2	a	a	DET
gujaf-83	40	3	result	result	NOUN
gujaf-83	40	4	,	,	PUNCT
gujaf-83	40	5	in	in	ADP
gujaf-83	40	6	order	order	NOUN
gujaf-83	40	7	to	to	PART
gujaf-83	40	8	address	address	VERB
gujaf-83	40	9	the	the	DET
gujaf-83	40	10	aforementioned	aforementioned	ADJ
gujaf-83	40	11	inconsistencies	inconsistency	NOUN
gujaf-83	40	12	,	,	PUNCT
gujaf-83	40	13	the	the	DET
gujaf-83	40	14	study	study	NOUN
gujaf-83	40	15	believes	believe	VERB
gujaf-83	40	16	it	it	PRON
gujaf-83	40	17	is	be	AUX
gujaf-83	40	18	appropriate	appropriate	ADJ
gujaf-83	40	19	to	to	PART
gujaf-83	40	20	use	use	VERB
gujaf-83	40	21	audit	audit	NOUN
gujaf-83	40	22	quality	quality	NOUN
gujaf-83	40	23	as	as	ADP
gujaf-83	40	24	a	a	DET
gujaf-83	40	25	moderator	moderator	NOUN
gujaf-83	40	26	in	in	ADP
gujaf-83	40	27	order	order	NOUN
gujaf-83	40	28	to	to	PART
gujaf-83	40	29	see	see	VERB
gujaf-83	40	30	how	how	SCONJ
gujaf-83	40	31	it	it	PRON
gujaf-83	40	32	might	might	AUX
gujaf-83	40	33	moderate	moderate	VERB
gujaf-83	40	34	or	or	CCONJ
gujaf-83	40	35	improve	improve	VERB
gujaf-83	40	36	the	the	DET
gujaf-83	40	37	relationship	relationship	NOUN
gujaf-83	40	38	between	between	ADP
gujaf-83	40	39	accounting	account	VERB
gujaf-83	40	40	information	information	NOUN
gujaf-83	40	41	variable	variable	NOUN
gujaf-83	40	42	and	and	CCONJ
gujaf-83	40	43	share	share	NOUN
gujaf-83	40	44	price	price	NOUN
gujaf-83	40	45	.	.	PUNCT
gujaf-83	41	1	this	this	PRON
gujaf-83	41	2	is	be	AUX
gujaf-83	41	3	because	because	SCONJ
gujaf-83	41	4	the	the	DET
gujaf-83	41	5	purpose	purpose	NOUN
gujaf-83	41	6	of	of	ADP
gujaf-83	41	7	audit	audit	NOUN
gujaf-83	41	8	quality	quality	NOUN
gujaf-83	41	9	assurance	assurance	NOUN
gujaf-83	41	10	is	be	AUX
gujaf-83	41	11	to	to	PART
gujaf-83	41	12	assure	assure	VERB
gujaf-83	41	13	the	the	DET
gujaf-83	41	14	quality	quality	NOUN
gujaf-83	41	15	of	of	ADP
gujaf-83	41	16	publicly	publicly	ADV
gujaf-83	41	17	available	available	ADJ
gujaf-83	41	18	financial	financial	ADJ
gujaf-83	41	19	reports	report	NOUN
gujaf-83	41	20	created	create	VERB
gujaf-83	41	21	and	and	CCONJ
gujaf-83	41	22	presented	present	VERB
gujaf-83	41	23	by	by	ADP
gujaf-83	41	24	businesses	business	NOUN
gujaf-83	41	25	.	.	PUNCT
gujaf-83	42	1	the	the	DET
gujaf-83	42	2	term	term	NOUN
gujaf-83	42	3	audit	audit	NOUN
gujaf-83	42	4	quality	quality	NOUN
gujaf-83	42	5	(	(	PUNCT
gujaf-83	42	6	aq	aq	NOUN
gujaf-83	42	7	)	)	PUNCT
gujaf-83	42	8	was	be	AUX
gujaf-83	42	9	established	establish	VERB
gujaf-83	42	10	as	as	ADP
gujaf-83	42	11	the	the	DET
gujaf-83	42	12	market	market	NOUN
gujaf-83	42	13	-	-	PUNCT
gujaf-83	42	14	based	base	VERB
gujaf-83	42	15	joint	joint	ADJ
gujaf-83	42	16	chance	chance	NOUN
gujaf-83	42	17	of	of	ADP
gujaf-83	42	18	a	a	DET
gujaf-83	42	19	certain	certain	ADJ
gujaf-83	42	20	auditor	auditor	NOUN
gujaf-83	42	21	discovering	discover	VERB
gujaf-83	42	22	a	a	DET
gujaf-83	42	23	violation	violation	NOUN
gujaf-83	42	24	in	in	ADP
gujaf-83	42	25	a	a	DET
gujaf-83	42	26	client	client	NOUN
gujaf-83	42	27	's	's	PART
gujaf-83	42	28	accounting	accounting	NOUN
gujaf-83	42	29	system	system	NOUN
gujaf-83	42	30	.	.	PUNCT
gujaf-83	43	1	in	in	ADP
gujaf-83	43	2	previously	previously	ADV
gujaf-83	43	3	published	publish	VERB
gujaf-83	43	4	evidences	evidence	NOUN
gujaf-83	43	5	,	,	PUNCT
gujaf-83	43	6	audit	audit	NOUN
gujaf-83	43	7	quality	quality	NOUN
gujaf-83	43	8	was	be	AUX
gujaf-83	43	9	used	use	VERB
gujaf-83	43	10	as	as	ADP
gujaf-83	43	11	a	a	DET
gujaf-83	43	12	moderator	moderator	NOUN
gujaf-83	43	13	(	(	PUNCT
gujaf-83	43	14	miettinen	miettinen	PROPN
gujaf-83	43	15	,	,	PUNCT
gujaf-83	43	16	2008	2008	NUM
gujaf-83	43	17	;	;	PUNCT
gujaf-83	43	18	lee	lee	PROPN
gujaf-83	43	19	and	and	CCONJ
gujaf-83	43	20	lee	lee	PROPN
gujaf-83	43	21	,	,	PUNCT
gujaf-83	43	22	2013	2013	NUM
gujaf-83	43	23	;	;	PUNCT
gujaf-83	43	24	okolie	okolie	PROPN
gujaf-83	43	25	&	&	CCONJ
gujaf-83	43	26	izedonmi	izedonmi	PROPN
gujaf-83	43	27	,	,	PUNCT
gujaf-83	43	28	2014	2014	NUM
gujaf-83	43	29	;	;	PUNCT
gujaf-83	43	30	dabor	dabor	NOUN
gujaf-83	43	31	&	&	CCONJ
gujaf-83	43	32	benjamine	benjamine	PROPN
gujaf-83	43	33	,	,	PUNCT
gujaf-83	43	34	2017	2017	NUM
gujaf-83	43	35	;	;	PUNCT
gujaf-83	43	36	binti	binti	PROPN
gujaf-83	43	37	-	-	PUNCT
gujaf-83	43	38	nono	nono	PROPN
gujaf-83	43	39	&	&	CCONJ
gujaf-83	43	40	khomsatun	khomsatun	PROPN
gujaf-83	43	41	,	,	PUNCT
gujaf-83	43	42	2018	2018	NUM
gujaf-83	43	43	;	;	PUNCT
gujaf-83	43	44	yaseen	yaseen	PROPN
gujaf-83	43	45	,	,	PUNCT
gujaf-83	43	46	alsmairat	alsmairat	NOUN
gujaf-83	43	47	,	,	PUNCT
gujaf-83	43	48	yusoff	yusoff	NOUN
gujaf-83	43	49	,	,	PUNCT
gujaf-83	43	50	fairuz	fairuz	PROPN
gujaf-83	43	51	,	,	PUNCT
gujaf-83	43	52	salleh	salleh	PROPN
gujaf-83	43	53	&	&	CCONJ
gujaf-83	43	54	basnan	basnan	PROPN
gujaf-83	43	55	,	,	PUNCT
gujaf-83	43	56	2018	2018	NUM
gujaf-83	43	57	)	)	PUNCT
gujaf-83	43	58	.	.	PUNCT
gujaf-83	44	1	these	these	DET
gujaf-83	44	2	studies	study	NOUN
gujaf-83	44	3	,	,	PUNCT
gujaf-83	44	4	on	on	ADP
gujaf-83	44	5	the	the	DET
gujaf-83	44	6	other	other	ADJ
gujaf-83	44	7	hand	hand	NOUN
gujaf-83	44	8	,	,	PUNCT
gujaf-83	44	9	could	could	AUX
gujaf-83	44	10	only	only	ADV
gujaf-83	44	11	look	look	VERB
gujaf-83	44	12	at	at	ADP
gujaf-83	44	13	how	how	SCONJ
gujaf-83	44	14	it	it	PRON
gujaf-83	44	15	could	could	AUX
gujaf-83	44	16	moderate	moderate	VERB
gujaf-83	44	17	the	the	DET
gujaf-83	44	18	relationship	relationship	NOUN
gujaf-83	44	19	between	between	ADP
gujaf-83	44	20	various	various	ADJ
gujaf-83	44	21	accounting	accounting	NOUN
gujaf-83	44	22	variables	variable	NOUN
gujaf-83	44	23	in	in	ADP
gujaf-83	44	24	the	the	DET
gujaf-83	44	25	area	area	NOUN
gujaf-83	44	26	of	of	ADP
gujaf-83	44	27	accounting	accounting	NOUN
gujaf-83	44	28	study	study	NOUN
gujaf-83	44	29	,	,	PUNCT
gujaf-83	44	30	which	which	PRON
gujaf-83	44	31	are	be	AUX
gujaf-83	44	32	gusau	gusau	ADJ
gujaf-83	44	33	journal	journal	NOUN
gujaf-83	44	34	of	of	ADP
gujaf-83	44	35	accounting	accounting	NOUN
gujaf-83	44	36	and	and	CCONJ
gujaf-83	44	37	finance	finance	NOUN
gujaf-83	44	38	,	,	PUNCT
gujaf-83	44	39	vol	vol	NOUN
gujaf-83	44	40	.	.	PROPN
gujaf-83	44	41	2	2	NUM
gujaf-83	44	42	,	,	PUNCT
gujaf-83	44	43	issue	issue	NOUN
gujaf-83	44	44	3	3	NUM
gujaf-83	44	45	,	,	PUNCT
gujaf-83	44	46	april	april	PROPN
gujaf-83	44	47	,	,	PUNCT
gujaf-83	44	48	2021	2021	NUM
gujaf-83	44	49	4	4	NUM
gujaf-83	44	50	primarily	primarily	ADV
gujaf-83	44	51	from	from	ADP
gujaf-83	44	52	foreign	foreign	ADJ
gujaf-83	44	53	economies	economy	NOUN
gujaf-83	44	54	.	.	PUNCT
gujaf-83	45	1	to	to	ADP
gujaf-83	45	2	what	what	DET
gujaf-83	45	3	extent	extent	NOUN
gujaf-83	45	4	does	do	AUX
gujaf-83	45	5	audit	audit	VERB
gujaf-83	45	6	quality	quality	NOUN
gujaf-83	45	7	moderate	moderate	ADJ
gujaf-83	45	8	the	the	DET
gujaf-83	45	9	relationship	relationship	NOUN
gujaf-83	45	10	between	between	ADP
gujaf-83	45	11	accounting	accounting	NOUN
gujaf-83	45	12	information	information	NOUN
gujaf-83	45	13	and	and	CCONJ
gujaf-83	45	14	share	share	NOUN
gujaf-83	45	15	price	price	NOUN
gujaf-83	45	16	,	,	PUNCT
gujaf-83	45	17	based	base	VERB
gujaf-83	45	18	on	on	ADP
gujaf-83	45	19	the	the	DET
gujaf-83	45	20	foregoing	foregoing	NOUN
gujaf-83	45	21	?	?	PUNCT
gujaf-83	46	1	this	this	DET
gujaf-83	46	2	gap	gap	NOUN
gujaf-83	46	3	in	in	ADP
gujaf-83	46	4	the	the	DET
gujaf-83	46	5	literature	literature	NOUN
gujaf-83	46	6	,	,	PUNCT
gujaf-83	46	7	combined	combine	VERB
gujaf-83	46	8	with	with	ADP
gujaf-83	46	9	a	a	DET
gujaf-83	46	10	series	series	NOUN
gujaf-83	46	11	of	of	ADP
gujaf-83	46	12	major	major	ADJ
gujaf-83	46	13	corporate	corporate	ADJ
gujaf-83	46	14	failures	failure	NOUN
gujaf-83	46	15	and	and	CCONJ
gujaf-83	46	16	financial	financial	ADJ
gujaf-83	46	17	scandals	scandal	NOUN
gujaf-83	46	18	in	in	ADP
gujaf-83	46	19	the	the	DET
gujaf-83	46	20	united	united	PROPN
gujaf-83	46	21	states	states	PROPN
gujaf-83	46	22	,	,	PUNCT
gujaf-83	46	23	europe	europe	PROPN
gujaf-83	46	24	,	,	PUNCT
gujaf-83	46	25	and	and	CCONJ
gujaf-83	46	26	africa	africa	PROPN
gujaf-83	46	27	,	,	PUNCT
gujaf-83	46	28	serves	serve	VERB
gujaf-83	46	29	as	as	ADP
gujaf-83	46	30	a	a	DET
gujaf-83	46	31	foundation	foundation	NOUN
gujaf-83	46	32	for	for	ADP
gujaf-83	46	33	this	this	DET
gujaf-83	46	34	research	research	NOUN
gujaf-83	46	35	from	from	ADP
gujaf-83	46	36	a	a	DET
gujaf-83	46	37	developing	develop	VERB
gujaf-83	46	38	market	market	NOUN
gujaf-83	46	39	like	like	ADP
gujaf-83	46	40	nigeria	nigeria	PROPN
gujaf-83	46	41	,	,	PUNCT
gujaf-83	46	42	which	which	PRON
gujaf-83	46	43	is	be	AUX
gujaf-83	46	44	currently	currently	ADV
gujaf-83	46	45	experiencing	experience	VERB
gujaf-83	46	46	economic	economic	ADJ
gujaf-83	46	47	turmoil	turmoil	NOUN
gujaf-83	46	48	and	and	CCONJ
gujaf-83	46	49	persistent	persistent	ADJ
gujaf-83	46	50	share	share	NOUN
gujaf-83	46	51	price	price	NOUN
gujaf-83	46	52	oscillations	oscillation	NOUN
gujaf-83	46	53	.	.	PUNCT
gujaf-83	47	1	thus	thus	ADV
gujaf-83	47	2	,	,	PUNCT
gujaf-83	47	3	the	the	DET
gujaf-83	47	4	main	main	ADJ
gujaf-83	47	5	crux	crux	NOUN
gujaf-83	47	6	of	of	ADP
gujaf-83	47	7	this	this	DET
gujaf-83	47	8	paper	paper	NOUN
gujaf-83	47	9	is	be	AUX
gujaf-83	47	10	to	to	PART
gujaf-83	47	11	empirically	empirically	ADV
gujaf-83	47	12	study	study	VERB
gujaf-83	47	13	the	the	DET
gujaf-83	47	14	moderating	moderate	VERB
gujaf-83	47	15	effect	effect	NOUN
gujaf-83	47	16	of	of	ADP
gujaf-83	47	17	audit	audit	NOUN
gujaf-83	47	18	quality	quality	NOUN
gujaf-83	47	19	on	on	ADP
gujaf-83	47	20	the	the	DET
gujaf-83	47	21	value	value	NOUN
gujaf-83	47	22	relevance	relevance	NOUN
gujaf-83	47	23	of	of	ADP
gujaf-83	47	24	accounting	account	VERB
gujaf-83	47	25	information	information	NOUN
gujaf-83	47	26	among	among	ADP
gujaf-83	47	27	nigeria	nigeria	PROPN
gujaf-83	47	28	's	's	PART
gujaf-83	47	29	publicly	publicly	ADV
gujaf-83	47	30	traded	trade	VERB
gujaf-83	47	31	firms	firm	NOUN
gujaf-83	47	32	.	.	PUNCT
gujaf-83	48	1	1.2	1.2	NUM
gujaf-83	48	2	objectives	objective	NOUN
gujaf-83	48	3	of	of	ADP
gujaf-83	48	4	the	the	DET
gujaf-83	48	5	study	study	NOUN
gujaf-83	48	6	in	in	ADP
gujaf-83	48	7	line	line	NOUN
gujaf-83	48	8	with	with	ADP
gujaf-83	48	9	the	the	DET
gujaf-83	48	10	above	above	ADJ
gujaf-83	48	11	background	background	NOUN
gujaf-83	48	12	,	,	PUNCT
gujaf-83	48	13	the	the	DET
gujaf-83	48	14	specific	specific	ADJ
gujaf-83	48	15	objectives	objective	NOUN
gujaf-83	48	16	of	of	ADP
gujaf-83	48	17	the	the	DET
gujaf-83	48	18	study	study	NOUN
gujaf-83	48	19	are	be	AUX
gujaf-83	48	20	as	as	SCONJ
gujaf-83	48	21	follows	follow	VERB
gujaf-83	48	22	:	:	PUNCT
gujaf-83	48	23	i.	i.	NOUN
gujaf-83	48	24	to	to	PART
gujaf-83	48	25	examine	examine	VERB
gujaf-83	48	26	the	the	DET
gujaf-83	48	27	impact	impact	NOUN
gujaf-83	48	28	of	of	ADP
gujaf-83	48	29	earning	earn	VERB
gujaf-83	48	30	per	per	ADP
gujaf-83	48	31	share	share	NOUN
gujaf-83	48	32	on	on	ADP
gujaf-83	48	33	share	share	NOUN
gujaf-83	48	34	price	price	NOUN
gujaf-83	48	35	of	of	ADP
gujaf-83	48	36	listed	list	VERB
gujaf-83	48	37	firms	firm	NOUN
gujaf-83	48	38	in	in	ADP
gujaf-83	48	39	nigeria	nigeria	PROPN
gujaf-83	48	40	ii	ii	PROPN
gujaf-83	48	41	.	.	PUNCT
gujaf-83	49	1	to	to	PART
gujaf-83	49	2	investigate	investigate	VERB
gujaf-83	49	3	the	the	DET
gujaf-83	49	4	influence	influence	NOUN
gujaf-83	49	5	of	of	ADP
gujaf-83	49	6	book	book	NOUN
gujaf-83	49	7	value	value	NOUN
gujaf-83	49	8	per	per	ADP
gujaf-83	49	9	share	share	NOUN
gujaf-83	49	10	on	on	ADP
gujaf-83	49	11	the	the	DET
gujaf-83	49	12	share	share	NOUN
gujaf-83	49	13	price	price	NOUN
gujaf-83	49	14	of	of	ADP
gujaf-83	49	15	listed	list	VERB
gujaf-83	49	16	firms	firm	NOUN
gujaf-83	49	17	in	in	ADP
gujaf-83	49	18	nigeria	nigeria	PROPN
gujaf-83	49	19	iii	iii	PROPN
gujaf-83	49	20	.	.	PUNCT
gujaf-83	49	21	to	to	PART
gujaf-83	49	22	evaluate	evaluate	VERB
gujaf-83	49	23	the	the	DET
gujaf-83	49	24	effect	effect	NOUN
gujaf-83	49	25	of	of	ADP
gujaf-83	49	26	cash	cash	NOUN
gujaf-83	49	27	flow	flow	NOUN
gujaf-83	49	28	per	per	ADP
gujaf-83	49	29	share	share	NOUN
gujaf-83	49	30	on	on	ADP
gujaf-83	49	31	share	share	NOUN
gujaf-83	49	32	price	price	NOUN
gujaf-83	49	33	of	of	ADP
gujaf-83	49	34	listed	list	VERB
gujaf-83	49	35	firms	firm	NOUN
gujaf-83	49	36	in	in	ADP
gujaf-83	49	37	nigeria	nigeria	PROPN
gujaf-83	49	38	.	.	PUNCT
gujaf-83	50	1	iv	iv	X
gujaf-83	50	2	.	.	PUNCT
gujaf-83	50	3	to	to	PART
gujaf-83	50	4	investigate	investigate	VERB
gujaf-83	50	5	the	the	DET
gujaf-83	50	6	influence	influence	NOUN
gujaf-83	50	7	of	of	ADP
gujaf-83	50	8	dividend	dividend	NOUN
gujaf-83	50	9	per	per	ADP
gujaf-83	50	10	share	share	NOUN
gujaf-83	50	11	has	have	VERB
gujaf-83	50	12	no	no	DET
gujaf-83	50	13	significant	significant	ADJ
gujaf-83	50	14	influence	influence	NOUN
gujaf-83	50	15	on	on	ADP
gujaf-83	50	16	share	share	NOUN
gujaf-83	50	17	price	price	NOUN
gujaf-83	50	18	of	of	ADP
gujaf-83	50	19	listed	list	VERB
gujaf-83	50	20	firms	firm	NOUN
gujaf-83	50	21	in	in	ADP
gujaf-83	50	22	nigeria	nigeria	PROPN
gujaf-83	50	23	v.	v.	ADV
gujaf-83	50	24	to	to	PART
gujaf-83	50	25	determine	determine	VERB
gujaf-83	50	26	the	the	DET
gujaf-83	50	27	impact	impact	NOUN
gujaf-83	50	28	of	of	ADP
gujaf-83	50	29	audit	audit	NOUN
gujaf-83	50	30	quality	quality	NOUN
gujaf-83	50	31	on	on	ADP
gujaf-83	50	32	share	share	NOUN
gujaf-83	50	33	price	price	NOUN
gujaf-83	50	34	of	of	ADP
gujaf-83	50	35	listed	list	VERB
gujaf-83	50	36	firms	firm	NOUN
gujaf-83	50	37	in	in	ADP
gujaf-83	50	38	nigeria	nigeria	PROPN
gujaf-83	50	39	.	.	PUNCT
gujaf-83	51	1	vi	vi	X
gujaf-83	51	2	.	.	PUNCT
gujaf-83	51	3	to	to	PART
gujaf-83	51	4	examine	examine	VERB
gujaf-83	51	5	the	the	DET
gujaf-83	51	6	moderating	moderate	VERB
gujaf-83	51	7	effect	effect	NOUN
gujaf-83	51	8	of	of	ADP
gujaf-83	51	9	audit	audit	NOUN
gujaf-83	51	10	quality	quality	NOUN
gujaf-83	51	11	on	on	ADP
gujaf-83	51	12	the	the	DET
gujaf-83	51	13	relationship	relationship	NOUN
gujaf-83	51	14	between	between	ADP
gujaf-83	51	15	earnings	earning	NOUN
gujaf-83	51	16	per	per	ADP
gujaf-83	51	17	share	share	NOUN
gujaf-83	51	18	and	and	CCONJ
gujaf-83	51	19	share	share	VERB
gujaf-83	51	20	price	price	NOUN
gujaf-83	51	21	of	of	ADP
gujaf-83	51	22	listed	list	VERB
gujaf-83	51	23	firms	firm	NOUN
gujaf-83	51	24	in	in	ADP
gujaf-83	51	25	nigeria	nigeria	PROPN
gujaf-83	51	26	.	.	PUNCT
gujaf-83	52	1	vii	vii	PROPN
gujaf-83	52	2	.	.	PROPN
gujaf-83	53	1	to	to	PART
gujaf-83	53	2	examine	examine	VERB
gujaf-83	53	3	the	the	DET
gujaf-83	53	4	moderating	moderate	VERB
gujaf-83	53	5	effect	effect	NOUN
gujaf-83	53	6	of	of	ADP
gujaf-83	53	7	audit	audit	NOUN
gujaf-83	53	8	quality	quality	NOUN
gujaf-83	53	9	on	on	ADP
gujaf-83	53	10	the	the	DET
gujaf-83	53	11	relationship	relationship	NOUN
gujaf-83	53	12	between	between	ADP
gujaf-83	53	13	book	book	NOUN
gujaf-83	53	14	value	value	NOUN
gujaf-83	53	15	per	per	ADP
gujaf-83	53	16	share	share	NOUN
gujaf-83	53	17	and	and	CCONJ
gujaf-83	53	18	share	share	VERB
gujaf-83	53	19	price	price	NOUN
gujaf-83	53	20	of	of	ADP
gujaf-83	53	21	listed	list	VERB
gujaf-83	53	22	firms	firm	NOUN
gujaf-83	53	23	in	in	ADP
gujaf-83	53	24	nigeria	nigeria	PROPN
gujaf-83	53	25	.	.	PUNCT
gujaf-83	54	1	viii	viii	PROPN
gujaf-83	54	2	.	.	PUNCT
gujaf-83	55	1	to	to	PART
gujaf-83	55	2	examine	examine	VERB
gujaf-83	55	3	the	the	DET
gujaf-83	55	4	moderating	moderate	VERB
gujaf-83	55	5	effect	effect	NOUN
gujaf-83	55	6	of	of	ADP
gujaf-83	55	7	audit	audit	NOUN
gujaf-83	55	8	quality	quality	NOUN
gujaf-83	55	9	on	on	ADP
gujaf-83	55	10	the	the	DET
gujaf-83	55	11	relationship	relationship	NOUN
gujaf-83	55	12	between	between	ADP
gujaf-83	55	13	cash	cash	NOUN
gujaf-83	55	14	flow	flow	NOUN
gujaf-83	55	15	per	per	ADP
gujaf-83	55	16	share	share	NOUN
gujaf-83	55	17	and	and	CCONJ
gujaf-83	55	18	share	share	VERB
gujaf-83	55	19	price	price	NOUN
gujaf-83	55	20	of	of	ADP
gujaf-83	55	21	listed	list	VERB
gujaf-83	55	22	firms	firm	NOUN
gujaf-83	55	23	in	in	ADP
gujaf-83	55	24	nigeria	nigeria	PROPN
gujaf-83	55	25	.	.	PUNCT
gujaf-83	56	1	ix	ix	INTJ
gujaf-83	56	2	.	.	PUNCT
gujaf-83	57	1	to	to	PART
gujaf-83	57	2	evaluate	evaluate	VERB
gujaf-83	57	3	whether	whether	SCONJ
gujaf-83	57	4	audit	audit	NOUN
gujaf-83	57	5	quality	quality	NOUN
gujaf-83	57	6	moderates	moderate	NOUN
gujaf-83	57	7	the	the	DET
gujaf-83	57	8	relationship	relationship	NOUN
gujaf-83	57	9	between	between	ADP
gujaf-83	57	10	dividend	dividend	NOUN
gujaf-83	57	11	per	per	ADP
gujaf-83	57	12	share	share	NOUN
gujaf-83	57	13	and	and	CCONJ
gujaf-83	57	14	share	share	VERB
gujaf-83	57	15	price	price	NOUN
gujaf-83	57	16	of	of	ADP
gujaf-83	57	17	listed	list	VERB
gujaf-83	57	18	firms	firm	NOUN
gujaf-83	57	19	in	in	ADP
gujaf-83	57	20	nigeria	nigeria	PROPN
gujaf-83	57	21	.	.	PUNCT
gujaf-83	58	1	based	base	VERB
gujaf-83	58	2	on	on	ADP
gujaf-83	58	3	the	the	DET
gujaf-83	58	4	foregoing	forego	VERB
gujaf-83	58	5	objective	objective	NOUN
gujaf-83	58	6	,	,	PUNCT
gujaf-83	58	7	the	the	DET
gujaf-83	58	8	study	study	NOUN
gujaf-83	58	9	hypothesizes	hypothesize	VERB
gujaf-83	58	10	in	in	ADP
gujaf-83	58	11	null	null	ADJ
gujaf-83	58	12	form	form	NOUN
gujaf-83	58	13	as	as	SCONJ
gujaf-83	58	14	follows	follow	VERB
gujaf-83	58	15	:	:	PUNCT
gujaf-83	58	16	h01	h01	NOUN
gujaf-83	58	17	:	:	PUNCT
gujaf-83	58	18	earning	earn	VERB
gujaf-83	58	19	per	per	ADP
gujaf-83	58	20	share	share	NOUN
gujaf-83	58	21	has	have	VERB
gujaf-83	58	22	no	no	DET
gujaf-83	58	23	significant	significant	ADJ
gujaf-83	58	24	impact	impact	NOUN
gujaf-83	58	25	on	on	ADP
gujaf-83	58	26	share	share	NOUN
gujaf-83	58	27	price	price	NOUN
gujaf-83	58	28	of	of	ADP
gujaf-83	58	29	listed	list	VERB
gujaf-83	58	30	firms	firm	NOUN
gujaf-83	58	31	in	in	ADP
gujaf-83	58	32	nigeria	nigeria	PROPN
gujaf-83	58	33	.	.	PUNCT
gujaf-83	59	1	h02	h02	PROPN
gujaf-83	59	2	:	:	PUNCT
gujaf-83	59	3	book	book	NOUN
gujaf-83	59	4	value	value	NOUN
gujaf-83	59	5	per	per	ADP
gujaf-83	59	6	share	share	NOUN
gujaf-83	59	7	has	have	VERB
gujaf-83	59	8	no	no	DET
gujaf-83	59	9	significant	significant	ADJ
gujaf-83	59	10	impact	impact	NOUN
gujaf-83	59	11	on	on	ADP
gujaf-83	59	12	share	share	NOUN
gujaf-83	59	13	price	price	NOUN
gujaf-83	59	14	of	of	ADP
gujaf-83	59	15	listed	list	VERB
gujaf-83	59	16	firms	firm	NOUN
gujaf-83	59	17	in	in	ADP
gujaf-83	59	18	nigeria	nigeria	PROPN
gujaf-83	59	19	.	.	PUNCT
gujaf-83	60	1	h03	h03	NOUN
gujaf-83	60	2	:	:	PUNCT
gujaf-83	60	3	cash	cash	NOUN
gujaf-83	60	4	flow	flow	NOUN
gujaf-83	60	5	per	per	ADP
gujaf-83	60	6	share	share	NOUN
gujaf-83	60	7	has	have	VERB
gujaf-83	60	8	no	no	DET
gujaf-83	60	9	significant	significant	ADJ
gujaf-83	60	10	impact	impact	NOUN
gujaf-83	60	11	on	on	ADP
gujaf-83	60	12	share	share	NOUN
gujaf-83	60	13	price	price	NOUN
gujaf-83	60	14	of	of	ADP
gujaf-83	60	15	listed	list	VERB
gujaf-83	60	16	firms	firm	NOUN
gujaf-83	60	17	in	in	ADP
gujaf-83	60	18	nigeria	nigeria	PROPN
gujaf-83	60	19	.	.	PUNCT
gujaf-83	61	1	h04	h04	PROPN
gujaf-83	61	2	:	:	PUNCT
gujaf-83	61	3	dividend	dividend	NOUN
gujaf-83	61	4	per	per	ADP
gujaf-83	61	5	share	share	NOUN
gujaf-83	61	6	has	have	VERB
gujaf-83	61	7	no	no	DET
gujaf-83	61	8	significant	significant	ADJ
gujaf-83	61	9	impact	impact	NOUN
gujaf-83	61	10	on	on	ADP
gujaf-83	61	11	share	share	NOUN
gujaf-83	61	12	price	price	NOUN
gujaf-83	61	13	of	of	ADP
gujaf-83	61	14	listed	list	VERB
gujaf-83	61	15	firms	firm	NOUN
gujaf-83	61	16	in	in	ADP
gujaf-83	61	17	nigeria	nigeria	PROPN
gujaf-83	61	18	.	.	PUNCT
gujaf-83	62	1	h05	h05	PROPN
gujaf-83	62	2	:	:	PUNCT
gujaf-83	62	3	audit	audit	NOUN
gujaf-83	62	4	quality	quality	NOUN
gujaf-83	62	5	has	have	VERB
gujaf-83	62	6	no	no	DET
gujaf-83	62	7	significant	significant	ADJ
gujaf-83	62	8	influence	influence	NOUN
gujaf-83	62	9	on	on	ADP
gujaf-83	62	10	share	share	NOUN
gujaf-83	62	11	price	price	NOUN
gujaf-83	62	12	of	of	ADP
gujaf-83	62	13	listed	list	VERB
gujaf-83	62	14	firms	firm	NOUN
gujaf-83	62	15	in	in	ADP
gujaf-83	62	16	nigeria	nigeria	PROPN
gujaf-83	62	17	h06	h06	PROPN
gujaf-83	62	18	:	:	PUNCT
gujaf-83	62	19	audit	audit	NOUN
gujaf-83	62	20	quality	quality	NOUN
gujaf-83	62	21	does	do	AUX
gujaf-83	62	22	not	not	PART
gujaf-83	62	23	significantly	significantly	ADV
gujaf-83	62	24	moderate	moderate	VERB
gujaf-83	62	25	the	the	DET
gujaf-83	62	26	relationship	relationship	NOUN
gujaf-83	62	27	between	between	ADP
gujaf-83	62	28	earnings	earning	NOUN
gujaf-83	62	29	per	per	ADP
gujaf-83	62	30	share	share	NOUN
gujaf-83	62	31	and	and	CCONJ
gujaf-83	62	32	share	share	VERB
gujaf-83	62	33	price	price	NOUN
gujaf-83	62	34	of	of	ADP
gujaf-83	62	35	listed	list	VERB
gujaf-83	62	36	firms	firm	NOUN
gujaf-83	62	37	in	in	ADP
gujaf-83	62	38	nigeria	nigeria	PROPN
gujaf-83	62	39	.	.	PUNCT
gujaf-83	63	1	h07	h07	PROPN
gujaf-83	63	2	:	:	PUNCT
gujaf-83	63	3	audit	audit	NOUN
gujaf-83	63	4	quality	quality	NOUN
gujaf-83	63	5	does	do	AUX
gujaf-83	63	6	not	not	PART
gujaf-83	63	7	significantly	significantly	ADV
gujaf-83	63	8	moderate	moderate	VERB
gujaf-83	63	9	the	the	DET
gujaf-83	63	10	relationship	relationship	NOUN
gujaf-83	63	11	between	between	ADP
gujaf-83	63	12	book	book	NOUN
gujaf-83	63	13	value	value	NOUN
gujaf-83	63	14	per	per	ADP
gujaf-83	63	15	share	share	NOUN
gujaf-83	63	16	and	and	CCONJ
gujaf-83	63	17	share	share	VERB
gujaf-83	63	18	price	price	NOUN
gujaf-83	63	19	of	of	ADP
gujaf-83	63	20	listed	list	VERB
gujaf-83	63	21	firms	firm	NOUN
gujaf-83	63	22	in	in	ADP
gujaf-83	63	23	nigeria	nigeria	PROPN
gujaf-83	63	24	.	.	PUNCT
gujaf-83	64	1	h08	h08	PROPN
gujaf-83	64	2	:	:	PUNCT
gujaf-83	64	3	audit	audit	NOUN
gujaf-83	64	4	quality	quality	NOUN
gujaf-83	64	5	does	do	AUX
gujaf-83	64	6	not	not	PART
gujaf-83	64	7	significantly	significantly	ADV
gujaf-83	64	8	moderate	moderate	VERB
gujaf-83	64	9	the	the	DET
gujaf-83	64	10	relationship	relationship	NOUN
gujaf-83	64	11	between	between	ADP
gujaf-83	64	12	cash	cash	NOUN
gujaf-83	64	13	flow	flow	NOUN
gujaf-83	64	14	per	per	ADP
gujaf-83	64	15	share	share	NOUN
gujaf-83	64	16	and	and	CCONJ
gujaf-83	64	17	share	share	VERB
gujaf-83	64	18	price	price	NOUN
gujaf-83	64	19	of	of	ADP
gujaf-83	64	20	listed	list	VERB
gujaf-83	64	21	firms	firm	NOUN
gujaf-83	64	22	in	in	ADP
gujaf-83	64	23	nigeria	nigeria	PROPN
gujaf-83	64	24	.	.	PUNCT
gujaf-83	65	1	h09	h09	PROPN
gujaf-83	65	2	:	:	PUNCT
gujaf-83	65	3	there	there	PRON
gujaf-83	65	4	is	be	VERB
gujaf-83	65	5	no	no	DET
gujaf-83	65	6	significant	significant	ADJ
gujaf-83	65	7	moderating	moderate	VERB
gujaf-83	65	8	effect	effect	NOUN
gujaf-83	65	9	of	of	ADP
gujaf-83	65	10	audit	audit	NOUN
gujaf-83	65	11	quality	quality	NOUN
gujaf-83	65	12	on	on	ADP
gujaf-83	65	13	the	the	DET
gujaf-83	65	14	relationship	relationship	NOUN
gujaf-83	65	15	between	between	ADP
gujaf-83	65	16	dividend	dividend	NOUN
gujaf-83	65	17	per	per	ADP
gujaf-83	65	18	share	share	NOUN
gujaf-83	65	19	and	and	CCONJ
gujaf-83	65	20	share	share	NOUN
gujaf-83	65	21	of	of	ADP
gujaf-83	65	22	listed	list	VERB
gujaf-83	65	23	firms	firm	NOUN
gujaf-83	65	24	in	in	ADP
gujaf-83	65	25	nigeria	nigeria	PROPN
gujaf-83	65	26	.	.	PUNCT
gujaf-83	66	1	the	the	DET
gujaf-83	66	2	study	study	NOUN
gujaf-83	66	3	looks	look	VERB
gujaf-83	66	4	at	at	ADP
gujaf-83	66	5	all	all	PRON
gujaf-83	66	6	of	of	ADP
gujaf-83	66	7	nigeria	nigeria	PROPN
gujaf-83	66	8	's	's	PART
gujaf-83	66	9	publicly	publicly	ADV
gujaf-83	66	10	traded	trade	VERB
gujaf-83	66	11	companies	company	NOUN
gujaf-83	66	12	from	from	ADP
gujaf-83	66	13	2014	2014	NUM
gujaf-83	66	14	to	to	ADP
gujaf-83	66	15	2019	2019	NUM
gujaf-83	66	16	.	.	PUNCT
gujaf-83	67	1	policymakers	policymaker	NOUN
gujaf-83	67	2	,	,	PUNCT
gujaf-83	67	3	investors	investor	NOUN
gujaf-83	67	4	(	(	PUNCT
gujaf-83	67	5	current	current	ADJ
gujaf-83	67	6	and	and	CCONJ
gujaf-83	67	7	prospective	prospective	ADJ
gujaf-83	67	8	)	)	PUNCT
gujaf-83	67	9	,	,	PUNCT
gujaf-83	67	10	management	management	NOUN
gujaf-83	67	11	,	,	PUNCT
gujaf-83	67	12	practitioners	practitioner	NOUN
gujaf-83	67	13	,	,	PUNCT
gujaf-83	67	14	and	and	CCONJ
gujaf-83	67	15	academics	academic	NOUN
gujaf-83	67	16	will	will	AUX
gujaf-83	67	17	benefit	benefit	VERB
gujaf-83	67	18	from	from	ADP
gujaf-83	67	19	as	as	SCONJ
gujaf-83	67	20	it	it	PRON
gujaf-83	67	21	will	will	AUX
gujaf-83	67	22	supplement	supplement	VERB
gujaf-83	67	23	existing	exist	VERB
gujaf-83	67	24	empirical	empirical	ADJ
gujaf-83	67	25	knowledge	knowledge	NOUN
gujaf-83	67	26	.	.	PUNCT
gujaf-83	68	1	gusau	gusau	ADJ
gujaf-83	68	2	journal	journal	PROPN
gujaf-83	68	3	of	of	ADP
gujaf-83	68	4	accounting	accounting	NOUN
gujaf-83	68	5	and	and	CCONJ
gujaf-83	68	6	finance	finance	NOUN
gujaf-83	68	7	,	,	PUNCT
gujaf-83	68	8	vol	vol	NOUN
gujaf-83	68	9	.	.	PROPN
gujaf-83	68	10	2	2	NUM
gujaf-83	68	11	,	,	PUNCT
gujaf-83	68	12	issue	issue	NOUN
gujaf-83	68	13	3	3	NUM
gujaf-83	68	14	,	,	PUNCT
gujaf-83	68	15	april	april	PROPN
gujaf-83	68	16	,	,	PUNCT
gujaf-83	68	17	2021	2021	NUM
gujaf-83	68	18	5	5	NUM
gujaf-83	68	19	the	the	DET
gujaf-83	68	20	remaining	remain	VERB
gujaf-83	68	21	parts	part	NOUN
gujaf-83	68	22	of	of	ADP
gujaf-83	68	23	the	the	DET
gujaf-83	68	24	paper	paper	NOUN
gujaf-83	68	25	covers	cover	VERB
gujaf-83	68	26	section	section	NOUN
gujaf-83	68	27	two	two	NUM
gujaf-83	68	28	which	which	PRON
gujaf-83	68	29	entails	entail	VERB
gujaf-83	68	30	the	the	DET
gujaf-83	68	31	literature	literature	NOUN
gujaf-83	68	32	review	review	NOUN
gujaf-83	68	33	and	and	CCONJ
gujaf-83	68	34	theoretical	theoretical	ADJ
gujaf-83	68	35	framework	framework	NOUN
gujaf-83	68	36	,	,	PUNCT
gujaf-83	68	37	section	section	NOUN
gujaf-83	68	38	three	three	NUM
gujaf-83	68	39	constitutes	constitute	VERB
gujaf-83	68	40	the	the	DET
gujaf-83	68	41	research	research	NOUN
gujaf-83	68	42	methods	method	NOUN
gujaf-83	68	43	,	,	PUNCT
gujaf-83	68	44	section	section	NOUN
gujaf-83	68	45	four	four	NUM
gujaf-83	68	46	contains	contain	VERB
gujaf-83	68	47	the	the	DET
gujaf-83	68	48	result	result	NOUN
gujaf-83	68	49	presentation	presentation	NOUN
gujaf-83	68	50	and	and	CCONJ
gujaf-83	68	51	discussion	discussion	NOUN
gujaf-83	68	52	,	,	PUNCT
gujaf-83	68	53	and	and	CCONJ
gujaf-83	68	54	section	section	NOUN
gujaf-83	68	55	five	five	NUM
gujaf-83	68	56	contains	contain	VERB
gujaf-83	68	57	the	the	DET
gujaf-83	68	58	conclusion	conclusion	NOUN
gujaf-83	68	59	and	and	CCONJ
gujaf-83	68	60	recommendations	recommendation	NOUN
gujaf-83	68	61	.	.	PUNCT
gujaf-83	69	1	2	2	X
gujaf-83	69	2	.	.	X
gujaf-83	69	3	literature	literature	NOUN
gujaf-83	69	4	review	review	PROPN
gujaf-83	69	5	and	and	CCONJ
gujaf-83	69	6	theoretical	theoretical	ADJ
gujaf-83	69	7	framework	framework	NOUN
gujaf-83	69	8	for	for	ADP
gujaf-83	69	9	the	the	DET
gujaf-83	69	10	period	period	NOUN
gujaf-83	69	11	2017	2017	NUM
gujaf-83	69	12	to	to	ADP
gujaf-83	69	13	2019	2019	NUM
gujaf-83	69	14	,	,	PUNCT
gujaf-83	69	15	hossain	hossain	PROPN
gujaf-83	69	16	(	(	PUNCT
gujaf-83	69	17	2021	2021	NUM
gujaf-83	69	18	)	)	PUNCT
gujaf-83	69	19	evaluated	evaluate	VERB
gujaf-83	69	20	the	the	DET
gujaf-83	69	21	value	value	NOUN
gujaf-83	69	22	relevance	relevance	NOUN
gujaf-83	69	23	of	of	ADP
gujaf-83	69	24	accounting	accounting	NOUN
gujaf-83	69	25	information	information	NOUN
gujaf-83	69	26	(	(	PUNCT
gujaf-83	69	27	vrai	vrai	PROPN
gujaf-83	69	28	)	)	PUNCT
gujaf-83	69	29	on	on	ADP
gujaf-83	69	30	the	the	DET
gujaf-83	69	31	stock	stock	NOUN
gujaf-83	69	32	prices	price	NOUN
gujaf-83	69	33	of	of	ADP
gujaf-83	69	34	publicly	publicly	ADV
gujaf-83	69	35	traded	trade	VERB
gujaf-83	69	36	pharmaceutical	pharmaceutical	ADJ
gujaf-83	69	37	businesses	business	NOUN
gujaf-83	69	38	on	on	ADP
gujaf-83	69	39	the	the	DET
gujaf-83	69	40	dhaka	dhaka	PROPN
gujaf-83	69	41	stock	stock	PROPN
gujaf-83	69	42	exchange	exchange	PROPN
gujaf-83	69	43	(	(	PUNCT
gujaf-83	69	44	dse	dse	PROPN
gujaf-83	69	45	)	)	PUNCT
gujaf-83	69	46	in	in	ADP
gujaf-83	69	47	bangladesh	bangladesh	NOUN
gujaf-83	69	48	which	which	PRON
gujaf-83	69	49	stressed	stress	VERB
gujaf-83	69	50	the	the	DET
gujaf-83	69	51	impact	impact	NOUN
gujaf-83	69	52	of	of	ADP
gujaf-83	69	53	various	various	ADJ
gujaf-83	69	54	accounting	accounting	NOUN
gujaf-83	69	55	data	datum	NOUN
gujaf-83	69	56	on	on	ADP
gujaf-83	69	57	a	a	DET
gujaf-83	69	58	stock	stock	NOUN
gujaf-83	69	59	's	's	PART
gujaf-83	69	60	market	market	NOUN
gujaf-83	69	61	price	price	NOUN
gujaf-83	69	62	.	.	PUNCT
gujaf-83	70	1	the	the	DET
gujaf-83	70	2	purpose	purpose	NOUN
gujaf-83	70	3	of	of	ADP
gujaf-83	70	4	this	this	DET
gujaf-83	70	5	research	research	NOUN
gujaf-83	70	6	is	be	AUX
gujaf-83	70	7	to	to	PART
gujaf-83	70	8	determine	determine	VERB
gujaf-83	70	9	the	the	DET
gujaf-83	70	10	vari	vari	NOUN
gujaf-83	70	11	on	on	ADP
gujaf-83	70	12	pharmaceutical	pharmaceutical	ADJ
gujaf-83	70	13	company	company	NOUN
gujaf-83	70	14	share	share	NOUN
gujaf-83	70	15	prices	price	NOUN
gujaf-83	70	16	on	on	ADP
gujaf-83	70	17	the	the	DET
gujaf-83	70	18	dhaka	dhaka	PROPN
gujaf-83	70	19	stock	stock	PROPN
gujaf-83	70	20	exchange	exchange	PROPN
gujaf-83	70	21	(	(	PUNCT
gujaf-83	70	22	dse	dse	PROPN
gujaf-83	70	23	)	)	PUNCT
gujaf-83	70	24	in	in	ADP
gujaf-83	70	25	bangladesh	bangladesh	NOUN
gujaf-83	70	26	.	.	PUNCT
gujaf-83	71	1	as	as	ADP
gujaf-83	71	2	a	a	DET
gujaf-83	71	3	result	result	NOUN
gujaf-83	71	4	,	,	PUNCT
gujaf-83	71	5	data	datum	NOUN
gujaf-83	71	6	from	from	ADP
gujaf-83	71	7	numerous	numerous	ADJ
gujaf-83	71	8	pharmaceutical	pharmaceutical	ADJ
gujaf-83	71	9	businesses	business	NOUN
gujaf-83	71	10	listed	list	VERB
gujaf-83	71	11	on	on	ADP
gujaf-83	71	12	the	the	DET
gujaf-83	71	13	dse	dse	PROPN
gujaf-83	71	14	from	from	ADP
gujaf-83	71	15	2017	2017	NUM
gujaf-83	71	16	to	to	ADP
gujaf-83	71	17	2019	2019	NUM
gujaf-83	71	18	was	be	AUX
gujaf-83	71	19	compiled	compile	VERB
gujaf-83	71	20	.	.	PUNCT
gujaf-83	72	1	the	the	DET
gujaf-83	72	2	relationship	relationship	NOUN
gujaf-83	72	3	between	between	ADP
gujaf-83	72	4	financial	financial	ADJ
gujaf-83	72	5	accounting	accounting	NOUN
gujaf-83	72	6	data	datum	NOUN
gujaf-83	72	7	such	such	ADJ
gujaf-83	72	8	as	as	ADP
gujaf-83	72	9	earnings	earning	NOUN
gujaf-83	72	10	per	per	ADP
gujaf-83	72	11	share	share	NOUN
gujaf-83	72	12	(	(	PUNCT
gujaf-83	72	13	eps	eps	PROPN
gujaf-83	72	14	)	)	PUNCT
gujaf-83	72	15	,	,	PUNCT
gujaf-83	72	16	net	net	ADJ
gujaf-83	72	17	operating	operate	VERB
gujaf-83	72	18	cash	cash	NOUN
gujaf-83	72	19	flow	flow	NOUN
gujaf-83	72	20	per	per	ADP
gujaf-83	72	21	share	share	NOUN
gujaf-83	72	22	(	(	PUNCT
gujaf-83	72	23	nocfps	nocfps	NOUN
gujaf-83	72	24	)	)	PUNCT
gujaf-83	72	25	,	,	PUNCT
gujaf-83	72	26	and	and	CCONJ
gujaf-83	72	27	net	net	ADJ
gujaf-83	72	28	asset	asset	NOUN
gujaf-83	72	29	value	value	NOUN
gujaf-83	72	30	per	per	ADP
gujaf-83	72	31	share	share	NOUN
gujaf-83	72	32	was	be	AUX
gujaf-83	72	33	investigated	investigate	VERB
gujaf-83	72	34	using	use	VERB
gujaf-83	72	35	correlation	correlation	NOUN
gujaf-83	72	36	,	,	PUNCT
gujaf-83	72	37	anova	anova	PROPN
gujaf-83	72	38	,	,	PUNCT
gujaf-83	72	39	and	and	CCONJ
gujaf-83	72	40	regression	regression	VERB
gujaf-83	72	41	analysis	analysis	NOUN
gujaf-83	72	42	(	(	PUNCT
gujaf-83	72	43	navps	navps	NOUN
gujaf-83	72	44	)	)	PUNCT
gujaf-83	72	45	.	.	PUNCT
gujaf-83	73	1	according	accord	VERB
gujaf-83	73	2	to	to	ADP
gujaf-83	73	3	the	the	DET
gujaf-83	73	4	data	datum	NOUN
gujaf-83	73	5	,	,	PUNCT
gujaf-83	73	6	nocfps	nocfps	PROPN
gujaf-83	73	7	,	,	PUNCT
gujaf-83	73	8	navps	navps	PROPN
gujaf-83	73	9	,	,	PUNCT
gujaf-83	73	10	and	and	CCONJ
gujaf-83	73	11	mvps	mvps	PROPN
gujaf-83	73	12	show	show	VERB
gujaf-83	73	13	a	a	DET
gujaf-83	73	14	statistically	statistically	ADV
gujaf-83	73	15	significant	significant	ADJ
gujaf-83	73	16	positive	positive	ADJ
gujaf-83	73	17	association	association	NOUN
gujaf-83	73	18	.	.	PUNCT
gujaf-83	74	1	the	the	DET
gujaf-83	74	2	findings	finding	NOUN
gujaf-83	74	3	also	also	ADV
gujaf-83	74	4	confirmed	confirm	VERB
gujaf-83	74	5	a	a	DET
gujaf-83	74	6	statistically	statistically	ADV
gujaf-83	74	7	significant	significant	ADJ
gujaf-83	74	8	negative	negative	ADJ
gujaf-83	74	9	relationship	relationship	NOUN
gujaf-83	74	10	between	between	ADP
gujaf-83	74	11	eps	eps	PROPN
gujaf-83	74	12	and	and	CCONJ
gujaf-83	74	13	mvps	mvps	PROPN
gujaf-83	74	14	.	.	PUNCT
gujaf-83	75	1	according	accord	VERB
gujaf-83	75	2	to	to	ADP
gujaf-83	75	3	the	the	DET
gujaf-83	75	4	data	datum	NOUN
gujaf-83	75	5	,	,	PUNCT
gujaf-83	75	6	cdps	cdps	PROPN
gujaf-83	75	7	and	and	CCONJ
gujaf-83	75	8	sdps	sdps	PROPN
gujaf-83	75	9	have	have	VERB
gujaf-83	75	10	no	no	DET
gujaf-83	75	11	significant	significant	ADJ
gujaf-83	75	12	but	but	CCONJ
gujaf-83	75	13	positive	positive	ADJ
gujaf-83	75	14	relationship	relationship	NOUN
gujaf-83	75	15	with	with	ADP
gujaf-83	75	16	mvps	mvps	PROPN
gujaf-83	75	17	.	.	PUNCT
gujaf-83	76	1	finally	finally	ADV
gujaf-83	76	2	,	,	PUNCT
gujaf-83	76	3	the	the	DET
gujaf-83	76	4	study	study	NOUN
gujaf-83	76	5	discovered	discover	VERB
gujaf-83	76	6	that	that	SCONJ
gujaf-83	76	7	accounting	accounting	NOUN
gujaf-83	76	8	system	system	NOUN
gujaf-83	76	9	data	datum	NOUN
gujaf-83	76	10	is	be	AUX
gujaf-83	76	11	relevant	relevant	ADJ
gujaf-83	76	12	and	and	CCONJ
gujaf-83	76	13	crucial	crucial	ADJ
gujaf-83	76	14	in	in	ADP
gujaf-83	76	15	decision	decision	NOUN
gujaf-83	76	16	-	-	PUNCT
gujaf-83	76	17	making	making	NOUN
gujaf-83	76	18	.	.	PUNCT
gujaf-83	77	1	the	the	DET
gujaf-83	77	2	study	study	NOUN
gujaf-83	77	3	is	be	AUX
gujaf-83	77	4	deficient	deficient	ADJ
gujaf-83	77	5	in	in	ADP
gujaf-83	77	6	the	the	DET
gujaf-83	77	7	sense	sense	NOUN
gujaf-83	77	8	that	that	SCONJ
gujaf-83	77	9	it	it	PRON
gujaf-83	77	10	failed	fail	VERB
gujaf-83	77	11	to	to	PART
gujaf-83	77	12	consider	consider	VERB
gujaf-83	77	13	the	the	DET
gujaf-83	77	14	moderating	moderate	VERB
gujaf-83	77	15	effect	effect	NOUN
gujaf-83	77	16	of	of	ADP
gujaf-83	77	17	audit	audit	NOUN
gujaf-83	77	18	quality	quality	NOUN
gujaf-83	77	19	on	on	ADP
gujaf-83	77	20	the	the	DET
gujaf-83	77	21	value	value	NOUN
gujaf-83	77	22	relevance	relevance	NOUN
gujaf-83	77	23	of	of	ADP
gujaf-83	77	24	accounting	accounting	NOUN
gujaf-83	77	25	numbers	number	NOUN
gujaf-83	77	26	.	.	PUNCT
gujaf-83	78	1	kaushalya	kaushalya	NOUN
gujaf-83	78	2	and	and	CCONJ
gujaf-83	78	3	kehelwalatenna	kehelwalatenna	NOUN
gujaf-83	78	4	(	(	PUNCT
gujaf-83	78	5	2020	2020	NUM
gujaf-83	78	6	)	)	PUNCT
gujaf-83	78	7	investigated	investigate	VERB
gujaf-83	78	8	the	the	DET
gujaf-83	78	9	impact	impact	NOUN
gujaf-83	78	10	of	of	ADP
gujaf-83	78	11	ifrs	ifrs	ADJ
gujaf-83	78	12	implementation	implementation	NOUN
gujaf-83	78	13	on	on	ADP
gujaf-83	78	14	the	the	DET
gujaf-83	78	15	value	value	NOUN
gujaf-83	78	16	relevance	relevance	NOUN
gujaf-83	78	17	of	of	ADP
gujaf-83	78	18	accounting	accounting	NOUN
gujaf-83	78	19	numbers	number	NOUN
gujaf-83	78	20	in	in	ADP
gujaf-83	78	21	an	an	DET
gujaf-83	78	22	emerging	emerge	VERB
gujaf-83	78	23	economy	economy	NOUN
gujaf-83	78	24	,	,	PUNCT
gujaf-83	78	25	sri	sri	PROPN
gujaf-83	78	26	lanka	lanka	PROPN
gujaf-83	78	27	.	.	PUNCT
gujaf-83	79	1	for	for	ADP
gujaf-83	79	2	the	the	DET
gujaf-83	79	3	years	year	NOUN
gujaf-83	79	4	2008	2008	NUM
gujaf-83	79	5	to	to	ADP
gujaf-83	79	6	2018	2018	NUM
gujaf-83	79	7	,	,	PUNCT
gujaf-83	79	8	data	datum	NOUN
gujaf-83	79	9	was	be	AUX
gujaf-83	79	10	gathered	gather	VERB
gujaf-83	79	11	from	from	ADP
gujaf-83	79	12	audited	audit	VERB
gujaf-83	79	13	accounts	account	NOUN
gujaf-83	79	14	of	of	ADP
gujaf-83	79	15	the	the	DET
gujaf-83	79	16	companies	company	NOUN
gujaf-83	79	17	under	under	ADP
gujaf-83	79	18	investigation	investigation	NOUN
gujaf-83	79	19	from	from	ADP
gujaf-83	79	20	the	the	DET
gujaf-83	79	21	colombo	colombo	NOUN
gujaf-83	79	22	stock	stock	NOUN
gujaf-83	79	23	market	market	NOUN
gujaf-83	79	24	.	.	PUNCT
gujaf-83	80	1	following	follow	VERB
gujaf-83	80	2	the	the	DET
gujaf-83	80	3	implementation	implementation	NOUN
gujaf-83	80	4	of	of	ADP
gujaf-83	80	5	the	the	DET
gujaf-83	80	6	international	international	ADJ
gujaf-83	80	7	financial	financial	ADJ
gujaf-83	80	8	reporting	reporting	NOUN
gujaf-83	80	9	standard	standard	NOUN
gujaf-83	80	10	in	in	ADP
gujaf-83	80	11	2012	2012	NUM
gujaf-83	80	12	,	,	PUNCT
gujaf-83	80	13	the	the	DET
gujaf-83	80	14	findings	finding	NOUN
gujaf-83	80	15	demonstrated	demonstrate	VERB
gujaf-83	80	16	an	an	DET
gujaf-83	80	17	increase	increase	NOUN
gujaf-83	80	18	in	in	ADP
gujaf-83	80	19	value	value	NOUN
gujaf-83	80	20	relevance	relevance	NOUN
gujaf-83	80	21	based	base	VERB
gujaf-83	80	22	on	on	ADP
gujaf-83	80	23	the	the	DET
gujaf-83	80	24	pricing	pricing	NOUN
gujaf-83	80	25	model	model	NOUN
gujaf-83	80	26	among	among	ADP
gujaf-83	80	27	sri	sri	PROPN
gujaf-83	80	28	lankan	lankan	PROPN
gujaf-83	80	29	enterprises	enterprise	NOUN
gujaf-83	80	30	,	,	PUNCT
gujaf-83	80	31	whereas	whereas	SCONJ
gujaf-83	80	32	there	there	PRON
gujaf-83	80	33	was	be	VERB
gujaf-83	80	34	a	a	DET
gujaf-83	80	35	drop	drop	NOUN
gujaf-83	80	36	in	in	ADP
gujaf-83	80	37	value	value	NOUN
gujaf-83	80	38	relevance	relevance	NOUN
gujaf-83	80	39	based	base	VERB
gujaf-83	80	40	on	on	ADP
gujaf-83	80	41	the	the	DET
gujaf-83	80	42	return	return	NOUN
gujaf-83	80	43	model	model	NOUN
gujaf-83	80	44	.	.	PUNCT
gujaf-83	81	1	it	it	PRON
gujaf-83	81	2	also	also	ADV
gujaf-83	81	3	showed	show	VERB
gujaf-83	81	4	an	an	DET
gujaf-83	81	5	increase	increase	NOUN
gujaf-83	81	6	in	in	ADP
gujaf-83	81	7	the	the	DET
gujaf-83	81	8	value	value	NOUN
gujaf-83	81	9	relevance	relevance	NOUN
gujaf-83	81	10	of	of	ADP
gujaf-83	81	11	equity	equity	NOUN
gujaf-83	81	12	book	book	NOUN
gujaf-83	81	13	value	value	NOUN
gujaf-83	81	14	while	while	SCONJ
gujaf-83	81	15	the	the	DET
gujaf-83	81	16	value	value	NOUN
gujaf-83	81	17	relevance	relevance	NOUN
gujaf-83	81	18	of	of	ADP
gujaf-83	81	19	cash	cash	NOUN
gujaf-83	81	20	flow	flow	NOUN
gujaf-83	81	21	remained	remain	VERB
gujaf-83	81	22	unchanged	unchanged	ADJ
gujaf-83	81	23	,	,	PUNCT
gujaf-83	81	24	as	as	ADV
gujaf-83	81	25	well	well	ADV
gujaf-83	81	26	as	as	ADP
gujaf-83	81	27	a	a	DET
gujaf-83	81	28	decrease	decrease	NOUN
gujaf-83	81	29	in	in	ADP
gujaf-83	81	30	the	the	DET
gujaf-83	81	31	value	value	NOUN
gujaf-83	81	32	relevance	relevance	NOUN
gujaf-83	81	33	of	of	ADP
gujaf-83	81	34	earnings	earning	NOUN
gujaf-83	81	35	in	in	ADP
gujaf-83	81	36	the	the	DET
gujaf-83	81	37	period	period	NOUN
gujaf-83	81	38	prior	prior	ADV
gujaf-83	81	39	to	to	ADP
gujaf-83	81	40	the	the	DET
gujaf-83	81	41	implementation	implementation	NOUN
gujaf-83	81	42	of	of	ADP
gujaf-83	81	43	the	the	DET
gujaf-83	81	44	international	international	ADJ
gujaf-83	81	45	financial	financial	ADJ
gujaf-83	81	46	reporting	reporting	NOUN
gujaf-83	81	47	standard	standard	NOUN
gujaf-83	81	48	in	in	ADP
gujaf-83	81	49	sri	sri	PROPN
gujaf-83	81	50	lnaka	lnaka	ADV
gujaf-83	81	51	.	.	PUNCT
gujaf-83	82	1	the	the	DET
gujaf-83	82	2	study	study	NOUN
gujaf-83	82	3	may	may	AUX
gujaf-83	82	4	not	not	PART
gujaf-83	82	5	be	be	AUX
gujaf-83	82	6	replicated	replicate	VERB
gujaf-83	82	7	in	in	ADP
gujaf-83	82	8	nigeria	nigeria	PRON
gujaf-83	82	9	considering	consider	VERB
gujaf-83	82	10	the	the	DET
gujaf-83	82	11	disparity	disparity	NOUN
gujaf-83	82	12	in	in	ADP
gujaf-83	82	13	terms	term	NOUN
gujaf-83	82	14	of	of	ADP
gujaf-83	82	15	environment	environment	NOUN
gujaf-83	82	16	and	and	CCONJ
gujaf-83	82	17	prevailing	prevail	VERB
gujaf-83	82	18	business	business	NOUN
gujaf-83	82	19	policies	policy	NOUN
gujaf-83	82	20	.	.	PUNCT
gujaf-83	83	1	prihatni	prihatni	NOUN
gujaf-83	83	2	,	,	PUNCT
gujaf-83	83	3	subroto	subroto	NOUN
gujaf-83	83	4	,	,	PUNCT
gujaf-83	83	5	saraswati	saraswati	NOUN
gujaf-83	83	6	,	,	PUNCT
gujaf-83	83	7	and	and	CCONJ
gujaf-83	83	8	purnomosidi	purnomosidi	NOUN
gujaf-83	83	9	(	(	PUNCT
gujaf-83	83	10	2018	2018	NUM
gujaf-83	83	11	)	)	PUNCT
gujaf-83	83	12	conducted	conduct	VERB
gujaf-83	83	13	an	an	DET
gujaf-83	83	14	indonesian	indonesian	ADJ
gujaf-83	83	15	study	study	NOUN
gujaf-83	83	16	from	from	ADP
gujaf-83	83	17	2008	2008	NUM
gujaf-83	83	18	to	to	ADP
gujaf-83	83	19	2014	2014	NUM
gujaf-83	83	20	that	that	SCONJ
gujaf-83	83	21	compared	compare	VERB
gujaf-83	83	22	the	the	DET
gujaf-83	83	23	value	value	NOUN
gujaf-83	83	24	relevance	relevance	NOUN
gujaf-83	83	25	of	of	ADP
gujaf-83	83	26	accounting	account	VERB
gujaf-83	83	27	information	information	NOUN
gujaf-83	83	28	in	in	ADP
gujaf-83	83	29	the	the	DET
gujaf-83	83	30	manufacturing	manufacturing	NOUN
gujaf-83	83	31	and	and	CCONJ
gujaf-83	83	32	financial	financial	ADJ
gujaf-83	83	33	services	service	NOUN
gujaf-83	83	34	industries	industry	NOUN
gujaf-83	83	35	using	use	VERB
gujaf-83	83	36	ifrs	ifrs	PROPN
gujaf-83	83	37	.	.	PUNCT
gujaf-83	84	1	accounting	accounting	NOUN
gujaf-83	84	2	earnings	earning	NOUN
gujaf-83	84	3	,	,	PUNCT
gujaf-83	84	4	book	book	NOUN
gujaf-83	84	5	value	value	NOUN
gujaf-83	84	6	,	,	PUNCT
gujaf-83	84	7	and	and	CCONJ
gujaf-83	84	8	cash	cash	NOUN
gujaf-83	84	9	flow	flow	NOUN
gujaf-83	84	10	were	be	AUX
gujaf-83	84	11	all	all	PRON
gujaf-83	84	12	investigated	investigate	VERB
gujaf-83	84	13	quantitatively	quantitatively	ADV
gujaf-83	84	14	in	in	ADP
gujaf-83	84	15	the	the	DET
gujaf-83	84	16	study	study	NOUN
gujaf-83	84	17	.	.	PUNCT
gujaf-83	85	1	the	the	DET
gujaf-83	85	2	outcomes	outcome	NOUN
gujaf-83	85	3	of	of	ADP
gujaf-83	85	4	study	study	NOUN
gujaf-83	85	5	are	be	AUX
gujaf-83	85	6	analyzed	analyze	VERB
gujaf-83	85	7	using	use	VERB
gujaf-83	85	8	linear	linear	PROPN
gujaf-83	85	9	regression	regression	NOUN
gujaf-83	85	10	.	.	PUNCT
gujaf-83	86	1	the	the	DET
gujaf-83	86	2	findings	finding	NOUN
gujaf-83	86	3	revealed	reveal	VERB
gujaf-83	86	4	that	that	SCONJ
gujaf-83	86	5	the	the	DET
gujaf-83	86	6	value	value	NOUN
gujaf-83	86	7	relevance	relevance	NOUN
gujaf-83	86	8	of	of	ADP
gujaf-83	86	9	accounting	account	VERB
gujaf-83	86	10	information	information	NOUN
gujaf-83	86	11	like	like	ADP
gujaf-83	86	12	earnings	earning	NOUN
gujaf-83	86	13	,	,	PUNCT
gujaf-83	86	14	book	book	NOUN
gujaf-83	86	15	value	value	NOUN
gujaf-83	86	16	,	,	PUNCT
gujaf-83	86	17	and	and	CCONJ
gujaf-83	86	18	cash	cash	NOUN
gujaf-83	86	19	flow	flow	NOUN
gujaf-83	86	20	varies	vary	VERB
gujaf-83	86	21	depending	depend	VERB
gujaf-83	86	22	on	on	ADP
gujaf-83	86	23	the	the	DET
gujaf-83	86	24	adoption	adoption	NOUN
gujaf-83	86	25	and	and	CCONJ
gujaf-83	86	26	implementation	implementation	NOUN
gujaf-83	86	27	process	process	NOUN
gujaf-83	86	28	of	of	ADP
gujaf-83	86	29	ifrs	ifrs	PROPN
gujaf-83	86	30	,	,	PUNCT
gujaf-83	86	31	but	but	CCONJ
gujaf-83	86	32	that	that	SCONJ
gujaf-83	86	33	the	the	DET
gujaf-83	86	34	value	value	NOUN
gujaf-83	86	35	relevance	relevance	NOUN
gujaf-83	86	36	of	of	ADP
gujaf-83	86	37	earnings	earning	NOUN
gujaf-83	86	38	,	,	PUNCT
gujaf-83	86	39	book	book	NOUN
gujaf-83	86	40	value	value	NOUN
gujaf-83	86	41	,	,	PUNCT
gujaf-83	86	42	and	and	CCONJ
gujaf-83	86	43	cash	cash	NOUN
gujaf-83	86	44	flow	flow	NOUN
gujaf-83	86	45	has	have	AUX
gujaf-83	86	46	been	be	AUX
gujaf-83	86	47	increasing	increase	VERB
gujaf-83	86	48	during	during	ADP
gujaf-83	86	49	the	the	DET
gujaf-83	86	50	implementation	implementation	NOUN
gujaf-83	86	51	phase	phase	NOUN
gujaf-83	86	52	.	.	PUNCT
gujaf-83	87	1	the	the	DET
gujaf-83	87	2	study	study	NOUN
gujaf-83	87	3	used	use	VERB
gujaf-83	87	4	smaller	small	ADJ
gujaf-83	87	5	sample	sample	NOUN
gujaf-83	87	6	,	,	PUNCT
gujaf-83	87	7	which	which	PRON
gujaf-83	87	8	could	could	AUX
gujaf-83	87	9	make	make	VERB
gujaf-83	87	10	the	the	DET
gujaf-83	87	11	finding	finding	NOUN
gujaf-83	87	12	of	of	ADP
gujaf-83	87	13	the	the	DET
gujaf-83	87	14	study	study	NOUN
gujaf-83	87	15	somewhat	somewhat	ADV
gujaf-83	87	16	spurious	spurious	ADJ
gujaf-83	87	17	.	.	PUNCT
gujaf-83	88	1	yaseen	yaseen	PROPN
gujaf-83	88	2	,	,	PUNCT
gujaf-83	88	3	alsmairat	alsmairat	PROPN
gujaf-83	88	4	,	,	PUNCT
gujaf-83	88	5	yusoff	yusoff	NOUN
gujaf-83	88	6	,	,	PUNCT
gujaf-83	88	7	fairuz	fairuz	PROPN
gujaf-83	88	8	,	,	PUNCT
gujaf-83	88	9	salleh	salleh	PROPN
gujaf-83	88	10	,	,	PUNCT
gujaf-83	88	11	and	and	CCONJ
gujaf-83	88	12	basnan	basnan	PROPN
gujaf-83	88	13	(	(	PUNCT
gujaf-83	88	14	2018	2018	NUM
gujaf-83	88	15	)	)	PUNCT
gujaf-83	88	16	explored	explore	VERB
gujaf-83	88	17	the	the	DET
gujaf-83	88	18	moderating	moderate	VERB
gujaf-83	88	19	influence	influence	NOUN
gujaf-83	88	20	of	of	ADP
gujaf-83	88	21	audit	audit	NOUN
gujaf-83	88	22	quality	quality	NOUN
gujaf-83	88	23	on	on	ADP
gujaf-83	88	24	the	the	DET
gujaf-83	88	25	relationship	relationship	NOUN
gujaf-83	88	26	between	between	ADP
gujaf-83	88	27	international	international	ADJ
gujaf-83	88	28	diversification	diversification	NOUN
gujaf-83	88	29	and	and	CCONJ
gujaf-83	88	30	firm	firm	ADJ
gujaf-83	88	31	value	value	NOUN
gujaf-83	88	32	of	of	ADP
gujaf-83	88	33	public	public	ADJ
gujaf-83	88	34	companies	company	NOUN
gujaf-83	88	35	listed	list	VERB
gujaf-83	88	36	on	on	ADP
gujaf-83	88	37	jordan	jordan	PROPN
gujaf-83	88	38	's	's	PART
gujaf-83	88	39	amman	amman	PROPN
gujaf-83	88	40	stock	stock	PROPN
gujaf-83	88	41	exchange	exchange	NOUN
gujaf-83	88	42	in	in	ADP
gujaf-83	88	43	2016	2016	NUM
gujaf-83	88	44	.	.	PUNCT
gujaf-83	89	1	diversification	diversification	NOUN
gujaf-83	89	2	was	be	AUX
gujaf-83	89	3	tested	test	VERB
gujaf-83	89	4	against	against	ADP
gujaf-83	89	5	firm	firm	ADJ
gujaf-83	89	6	value	value	NOUN
gujaf-83	89	7	as	as	ADP
gujaf-83	89	8	an	an	DET
gujaf-83	89	9	independent	independent	ADJ
gujaf-83	89	10	variable	variable	NOUN
gujaf-83	89	11	,	,	PUNCT
gujaf-83	89	12	as	as	ADV
gujaf-83	89	13	well	well	ADV
gujaf-83	89	14	as	as	ADP
gujaf-83	89	15	three	three	NUM
gujaf-83	89	16	control	control	NOUN
gujaf-83	89	17	factors	factor	NOUN
gujaf-83	89	18	(	(	PUNCT
gujaf-83	89	19	dividend	dividend	NOUN
gujaf-83	89	20	yield	yield	NOUN
gujaf-83	89	21	,	,	PUNCT
gujaf-83	89	22	return	return	VERB
gujaf-83	89	23	on	on	ADP
gujaf-83	89	24	gusau	gusau	ADJ
gujaf-83	89	25	journal	journal	NOUN
gujaf-83	89	26	of	of	ADP
gujaf-83	89	27	accounting	accounting	NOUN
gujaf-83	89	28	and	and	CCONJ
gujaf-83	89	29	finance	finance	NOUN
gujaf-83	89	30	,	,	PUNCT
gujaf-83	89	31	vol	vol	NOUN
gujaf-83	89	32	.	.	PROPN
gujaf-83	89	33	2	2	NUM
gujaf-83	89	34	,	,	PUNCT
gujaf-83	89	35	issue	issue	NOUN
gujaf-83	89	36	3	3	NUM
gujaf-83	89	37	,	,	PUNCT
gujaf-83	89	38	april	april	PROPN
gujaf-83	89	39	,	,	PUNCT
gujaf-83	89	40	2021	2021	NUM
gujaf-83	89	41	6	6	NUM
gujaf-83	89	42	asset	asset	NOUN
gujaf-83	89	43	,	,	PUNCT
gujaf-83	89	44	total	total	ADJ
gujaf-83	89	45	asset	asset	NOUN
gujaf-83	89	46	,	,	PUNCT
gujaf-83	89	47	and	and	CCONJ
gujaf-83	89	48	leverage	leverage	NOUN
gujaf-83	89	49	)	)	PUNCT
gujaf-83	89	50	.	.	PUNCT
gujaf-83	90	1	the	the	DET
gujaf-83	90	2	findings	finding	NOUN
gujaf-83	90	3	contributed	contribute	VERB
gujaf-83	90	4	to	to	ADP
gujaf-83	90	5	the	the	DET
gujaf-83	90	6	phenomenon	phenomenon	NOUN
gujaf-83	90	7	of	of	ADP
gujaf-83	90	8	diversification	diversification	NOUN
gujaf-83	90	9	and	and	CCONJ
gujaf-83	90	10	company	company	NOUN
gujaf-83	90	11	value	value	NOUN
gujaf-83	90	12	amplification	amplification	NOUN
gujaf-83	90	13	by	by	ADP
gujaf-83	90	14	comparing	compare	VERB
gujaf-83	90	15	financial	financial	ADJ
gujaf-83	90	16	and	and	CCONJ
gujaf-83	90	17	non	non	ADJ
gujaf-83	90	18	-	-	ADJ
gujaf-83	90	19	financial	financial	ADJ
gujaf-83	90	20	industries	industry	NOUN
gujaf-83	90	21	using	use	VERB
gujaf-83	90	22	cross	cross	ADJ
gujaf-83	90	23	-	-	ADJ
gujaf-83	90	24	sectional	sectional	ADJ
gujaf-83	90	25	data	datum	NOUN
gujaf-83	90	26	from	from	ADP
gujaf-83	90	27	46	46	NUM
gujaf-83	90	28	publicly	publicly	ADV
gujaf-83	90	29	traded	trade	VERB
gujaf-83	90	30	companies	company	NOUN
gujaf-83	90	31	in	in	ADP
gujaf-83	90	32	jordan	jordan	PROPN
gujaf-83	90	33	.	.	PUNCT
gujaf-83	91	1	also	also	ADV
gujaf-83	91	2	,	,	PUNCT
gujaf-83	91	3	yen	yen	NOUN
gujaf-83	91	4	and	and	CCONJ
gujaf-83	91	5	sari	sari	NOUN
gujaf-83	91	6	(	(	PUNCT
gujaf-83	91	7	2016	2016	NUM
gujaf-83	91	8	)	)	PUNCT
gujaf-83	91	9	used	use	VERB
gujaf-83	91	10	two	two	NUM
gujaf-83	91	11	models	model	NOUN
gujaf-83	91	12	pre	pre	VERB
gujaf-83	91	13	and	and	CCONJ
gujaf-83	91	14	post	post	VERB
gujaf-83	91	15	ifrs	ifrs	PROPN
gujaf-83	91	16	2010	2010	NUM
gujaf-83	91	17	-	-	SYM
gujaf-83	91	18	2011	2011	NUM
gujaf-83	91	19	pre	pre	NOUN
gujaf-83	91	20	,	,	PUNCT
gujaf-83	91	21	then	then	ADV
gujaf-83	91	22	to	to	PART
gujaf-83	91	23	evaluate	evaluate	VERB
gujaf-83	91	24	the	the	DET
gujaf-83	91	25	value	value	NOUN
gujaf-83	91	26	relevance	relevance	NOUN
gujaf-83	91	27	of	of	ADP
gujaf-83	91	28	accounting	accounting	NOUN
gujaf-83	91	29	information	information	NOUN
gujaf-83	91	30	of	of	ADP
gujaf-83	91	31	listed	list	VERB
gujaf-83	91	32	indonesian	indonesian	ADJ
gujaf-83	91	33	enterprises	enterprise	NOUN
gujaf-83	91	34	over	over	ADP
gujaf-83	91	35	the	the	DET
gujaf-83	91	36	years	year	NOUN
gujaf-83	91	37	2010	2010	NUM
gujaf-83	91	38	-	-	SYM
gujaf-83	91	39	2013	2013	NUM
gujaf-83	91	40	.	.	PUNCT
gujaf-83	92	1	the	the	DET
gujaf-83	92	2	study	study	NOUN
gujaf-83	92	3	looked	look	VERB
gujaf-83	92	4	into	into	ADP
gujaf-83	92	5	the	the	DET
gujaf-83	92	6	value	value	NOUN
gujaf-83	92	7	relevance	relevance	NOUN
gujaf-83	92	8	of	of	ADP
gujaf-83	92	9	earnings	earning	NOUN
gujaf-83	92	10	per	per	ADP
gujaf-83	92	11	share	share	NOUN
gujaf-83	92	12	and	and	CCONJ
gujaf-83	92	13	book	book	NOUN
gujaf-83	92	14	value	value	NOUN
gujaf-83	92	15	per	per	ADP
gujaf-83	92	16	share	share	NOUN
gujaf-83	92	17	in	in	ADP
gujaf-83	92	18	a	a	DET
gujaf-83	92	19	sample	sample	NOUN
gujaf-83	92	20	of	of	ADP
gujaf-83	92	21	247	247	NUM
gujaf-83	92	22	indonesian	indonesian	ADJ
gujaf-83	92	23	publicly	publicly	ADV
gujaf-83	92	24	traded	trade	VERB
gujaf-83	92	25	companies	company	NOUN
gujaf-83	92	26	.	.	PUNCT
gujaf-83	93	1	the	the	DET
gujaf-83	93	2	analysis	analysis	NOUN
gujaf-83	93	3	discovered	discover	VERB
gujaf-83	93	4	a	a	DET
gujaf-83	93	5	considerable	considerable	ADJ
gujaf-83	93	6	increase	increase	NOUN
gujaf-83	93	7	in	in	ADP
gujaf-83	93	8	the	the	DET
gujaf-83	93	9	value	value	NOUN
gujaf-83	93	10	relevance	relevance	NOUN
gujaf-83	93	11	of	of	ADP
gujaf-83	93	12	earnings	earning	NOUN
gujaf-83	93	13	in	in	ADP
gujaf-83	93	14	the	the	DET
gujaf-83	93	15	years	year	NOUN
gujaf-83	93	16	leading	lead	VERB
gujaf-83	93	17	up	up	ADP
gujaf-83	93	18	to	to	ADP
gujaf-83	93	19	the	the	DET
gujaf-83	93	20	implementation	implementation	NOUN
gujaf-83	93	21	of	of	ADP
gujaf-83	93	22	ifrs	ifrs	PROPN
gujaf-83	93	23	.	.	PUNCT
gujaf-83	94	1	on	on	ADP
gujaf-83	94	2	the	the	DET
gujaf-83	94	3	other	other	ADJ
gujaf-83	94	4	hand	hand	NOUN
gujaf-83	94	5	,	,	PUNCT
gujaf-83	94	6	the	the	DET
gujaf-83	94	7	study	study	NOUN
gujaf-83	94	8	indicated	indicate	VERB
gujaf-83	94	9	that	that	SCONJ
gujaf-83	94	10	accounting	accounting	NOUN
gujaf-83	94	11	information	information	NOUN
gujaf-83	94	12	had	have	VERB
gujaf-83	94	13	a	a	DET
gujaf-83	94	14	lower	low	ADJ
gujaf-83	94	15	value	value	NOUN
gujaf-83	94	16	relevance	relevance	NOUN
gujaf-83	94	17	in	in	ADP
gujaf-83	94	18	the	the	DET
gujaf-83	94	19	time	time	NOUN
gujaf-83	94	20	leading	lead	VERB
gujaf-83	94	21	up	up	ADP
gujaf-83	94	22	to	to	ADP
gujaf-83	94	23	the	the	DET
gujaf-83	94	24	implementation	implementation	NOUN
gujaf-83	94	25	of	of	ADP
gujaf-83	94	26	ifrs	ifrs	PROPN
gujaf-83	94	27	.	.	PUNCT
gujaf-83	95	1	the	the	DET
gujaf-83	95	2	study	study	NOUN
gujaf-83	95	3	did	do	AUX
gujaf-83	95	4	n't	not	PART
gujaf-83	95	5	mention	mention	VERB
gujaf-83	95	6	the	the	DET
gujaf-83	95	7	criterion	criterion	NOUN
gujaf-83	95	8	.	.	PUNCT
gujaf-83	96	1	balakrishnan	balakrishnan	PROPN
gujaf-83	96	2	(	(	PUNCT
gujaf-83	96	3	2016	2016	NUM
gujaf-83	96	4	)	)	PUNCT
gujaf-83	96	5	explored	explore	VERB
gujaf-83	96	6	the	the	DET
gujaf-83	96	7	impact	impact	NOUN
gujaf-83	96	8	of	of	ADP
gujaf-83	96	9	profits	profit	NOUN
gujaf-83	96	10	per	per	ADP
gujaf-83	96	11	share	share	NOUN
gujaf-83	96	12	,	,	PUNCT
gujaf-83	96	13	dividend	dividend	VERB
gujaf-83	96	14	per	per	ADP
gujaf-83	96	15	share	share	NOUN
gujaf-83	96	16	,	,	PUNCT
gujaf-83	96	17	and	and	CCONJ
gujaf-83	96	18	price	price	NOUN
gujaf-83	96	19	earnings	earning	NOUN
gujaf-83	96	20	ratio	ratio	NOUN
gujaf-83	96	21	on	on	ADP
gujaf-83	96	22	the	the	DET
gujaf-83	96	23	behavior	behavior	NOUN
gujaf-83	96	24	of	of	ADP
gujaf-83	96	25	market	market	NOUN
gujaf-83	96	26	prices	price	NOUN
gujaf-83	96	27	of	of	ADP
gujaf-83	96	28	some	some	DET
gujaf-83	96	29	sampled	sample	VERB
gujaf-83	96	30	pharmaceutical	pharmaceutical	ADJ
gujaf-83	96	31	enterprises	enterprise	NOUN
gujaf-83	96	32	in	in	ADP
gujaf-83	96	33	an	an	DET
gujaf-83	96	34	indian	indian	ADJ
gujaf-83	96	35	empirical	empirical	ADJ
gujaf-83	96	36	study	study	NOUN
gujaf-83	96	37	.	.	PUNCT
gujaf-83	97	1	over	over	ADP
gujaf-83	97	2	the	the	DET
gujaf-83	97	3	period	period	NOUN
gujaf-83	97	4	of	of	ADP
gujaf-83	97	5	2010	2010	NUM
gujaf-83	97	6	-	-	SYM
gujaf-83	97	7	2015	2015	NUM
gujaf-83	97	8	,	,	PUNCT
gujaf-83	97	9	data	datum	NOUN
gujaf-83	97	10	was	be	AUX
gujaf-83	97	11	retrieved	retrieve	VERB
gujaf-83	97	12	from	from	ADP
gujaf-83	97	13	the	the	DET
gujaf-83	97	14	stock	stock	NOUN
gujaf-83	97	15	exchange	exchange	NOUN
gujaf-83	97	16	,	,	PUNCT
gujaf-83	97	17	as	as	ADV
gujaf-83	97	18	well	well	ADV
gujaf-83	97	19	as	as	ADP
gujaf-83	97	20	the	the	DET
gujaf-83	97	21	websites	website	NOUN
gujaf-83	97	22	and	and	CCONJ
gujaf-83	97	23	publications	publication	NOUN
gujaf-83	97	24	of	of	ADP
gujaf-83	97	25	five	five	NUM
gujaf-83	97	26	sampled	sample	VERB
gujaf-83	97	27	corporations	corporation	NOUN
gujaf-83	97	28	listed	list	VERB
gujaf-83	97	29	on	on	ADP
gujaf-83	97	30	the	the	DET
gujaf-83	97	31	floor	floor	NOUN
gujaf-83	97	32	of	of	ADP
gujaf-83	97	33	india	india	PROPN
gujaf-83	97	34	's	's	PART
gujaf-83	97	35	national	national	PROPN
gujaf-83	97	36	stock	stock	PROPN
gujaf-83	97	37	exchange	exchange	PROPN
gujaf-83	97	38	(	(	PUNCT
gujaf-83	97	39	nse	nse	NOUN
gujaf-83	97	40	)	)	PUNCT
gujaf-83	97	41	.	.	PUNCT
gujaf-83	98	1	the	the	DET
gujaf-83	98	2	data	datum	NOUN
gujaf-83	98	3	was	be	AUX
gujaf-83	98	4	evaluated	evaluate	VERB
gujaf-83	98	5	using	use	VERB
gujaf-83	98	6	a	a	DET
gujaf-83	98	7	multiple	multiple	ADJ
gujaf-83	98	8	regression	regression	NOUN
gujaf-83	98	9	methodology	methodology	NOUN
gujaf-83	98	10	,	,	PUNCT
gujaf-83	98	11	and	and	CCONJ
gujaf-83	98	12	the	the	DET
gujaf-83	98	13	results	result	NOUN
gujaf-83	98	14	show	show	VERB
gujaf-83	98	15	that	that	SCONJ
gujaf-83	98	16	earnings	earning	NOUN
gujaf-83	98	17	per	per	ADP
gujaf-83	98	18	share	share	NOUN
gujaf-83	98	19	and	and	CCONJ
gujaf-83	98	20	dividend	dividend	VERB
gujaf-83	98	21	per	per	ADP
gujaf-83	98	22	share	share	NOUN
gujaf-83	98	23	have	have	VERB
gujaf-83	98	24	little	little	ADJ
gujaf-83	98	25	impact	impact	NOUN
gujaf-83	98	26	on	on	ADP
gujaf-83	98	27	the	the	DET
gujaf-83	98	28	share	share	NOUN
gujaf-83	98	29	price	price	NOUN
gujaf-83	98	30	of	of	ADP
gujaf-83	98	31	the	the	DET
gujaf-83	98	32	majority	majority	NOUN
gujaf-83	98	33	of	of	ADP
gujaf-83	98	34	the	the	DET
gujaf-83	98	35	companies	company	NOUN
gujaf-83	98	36	studied	study	VERB
gujaf-83	98	37	.	.	PUNCT
gujaf-83	99	1	the	the	DET
gujaf-83	99	2	impact	impact	NOUN
gujaf-83	99	3	of	of	ADP
gujaf-83	99	4	cash	cash	NOUN
gujaf-83	99	5	flow	flow	NOUN
gujaf-83	99	6	on	on	ADP
gujaf-83	99	7	the	the	DET
gujaf-83	99	8	market	market	NOUN
gujaf-83	99	9	value	value	NOUN
gujaf-83	99	10	of	of	ADP
gujaf-83	99	11	stock	stock	NOUN
gujaf-83	99	12	was	be	AUX
gujaf-83	99	13	not	not	PART
gujaf-83	99	14	taken	take	VERB
gujaf-83	99	15	into	into	ADP
gujaf-83	99	16	account	account	NOUN
gujaf-83	99	17	in	in	ADP
gujaf-83	99	18	this	this	DET
gujaf-83	99	19	study	study	NOUN
gujaf-83	99	20	.	.	PUNCT
gujaf-83	100	1	sullubawa	sullubawa	NOUN
gujaf-83	100	2	(	(	PUNCT
gujaf-83	100	3	2015	2015	NUM
gujaf-83	100	4	)	)	PUNCT
gujaf-83	100	5	evaluated	evaluate	VERB
gujaf-83	100	6	the	the	DET
gujaf-83	100	7	impact	impact	NOUN
gujaf-83	100	8	of	of	ADP
gujaf-83	100	9	ifrs	ifrs	NOUN
gujaf-83	100	10	on	on	ADP
gujaf-83	100	11	the	the	DET
gujaf-83	100	12	value	value	NOUN
gujaf-83	100	13	relevance	relevance	NOUN
gujaf-83	100	14	of	of	ADP
gujaf-83	100	15	accounting	accounting	NOUN
gujaf-83	100	16	information	information	NOUN
gujaf-83	100	17	of	of	ADP
gujaf-83	100	18	enterprises	enterprise	NOUN
gujaf-83	100	19	listed	list	VERB
gujaf-83	100	20	on	on	ADP
gujaf-83	100	21	the	the	DET
gujaf-83	100	22	nigerian	nigerian	ADJ
gujaf-83	100	23	stock	stock	NOUN
gujaf-83	100	24	exchange	exchange	NOUN
gujaf-83	100	25	in	in	ADP
gujaf-83	100	26	a	a	DET
gujaf-83	100	27	nigerian	nigerian	ADJ
gujaf-83	100	28	study	study	NOUN
gujaf-83	100	29	.	.	PUNCT
gujaf-83	101	1	the	the	DET
gujaf-83	101	2	study	study	NOUN
gujaf-83	101	3	examined	examine	VERB
gujaf-83	101	4	a	a	DET
gujaf-83	101	5	sample	sample	NOUN
gujaf-83	101	6	of	of	ADP
gujaf-83	101	7	68	68	NUM
gujaf-83	101	8	publicly	publicly	ADV
gujaf-83	101	9	traded	trade	VERB
gujaf-83	101	10	companies	company	NOUN
gujaf-83	101	11	from	from	ADP
gujaf-83	101	12	2009	2009	NUM
gujaf-83	101	13	to	to	ADP
gujaf-83	101	14	2014	2014	NUM
gujaf-83	101	15	.	.	PUNCT
gujaf-83	102	1	the	the	DET
gujaf-83	102	2	analysis	analysis	NOUN
gujaf-83	102	3	covered	cover	VERB
gujaf-83	102	4	the	the	DET
gujaf-83	102	5	pre	pre	ADJ
gujaf-83	102	6	-	-	ADJ
gujaf-83	102	7	ifrs	ifrs	ADJ
gujaf-83	102	8	period	period	NOUN
gujaf-83	102	9	from	from	ADP
gujaf-83	102	10	2009	2009	NUM
gujaf-83	102	11	to	to	ADP
gujaf-83	102	12	2011	2011	NUM
gujaf-83	102	13	,	,	PUNCT
gujaf-83	102	14	as	as	ADV
gujaf-83	102	15	well	well	ADV
gujaf-83	102	16	as	as	ADP
gujaf-83	102	17	the	the	DET
gujaf-83	102	18	post	post	ADJ
gujaf-83	102	19	-	-	ADJ
gujaf-83	102	20	ifrs	ifrs	ADJ
gujaf-83	102	21	era	era	NOUN
gujaf-83	102	22	from	from	ADP
gujaf-83	102	23	2012	2012	NUM
gujaf-83	102	24	to	to	ADP
gujaf-83	102	25	2014	2014	NUM
gujaf-83	102	26	.	.	PUNCT
gujaf-83	103	1	the	the	DET
gujaf-83	103	2	data	datum	NOUN
gujaf-83	103	3	was	be	AUX
gujaf-83	103	4	collected	collect	VERB
gujaf-83	103	5	from	from	ADP
gujaf-83	103	6	thompson	thompson	PROPN
gujaf-83	103	7	reuters	reuter	NOUN
gujaf-83	103	8	'	'	PART
gujaf-83	103	9	online	online	ADJ
gujaf-83	103	10	data	datum	NOUN
gujaf-83	103	11	stream	stream	NOUN
gujaf-83	103	12	and	and	CCONJ
gujaf-83	103	13	analyzed	analyze	VERB
gujaf-83	103	14	using	use	VERB
gujaf-83	103	15	a	a	DET
gujaf-83	103	16	pooled	pooled	ADJ
gujaf-83	103	17	ols	ol	NOUN
gujaf-83	103	18	model	model	NOUN
gujaf-83	103	19	.	.	PUNCT
gujaf-83	104	1	using	use	VERB
gujaf-83	104	2	the	the	DET
gujaf-83	104	3	ohlson	ohlson	NOUN
gujaf-83	104	4	model	model	NOUN
gujaf-83	104	5	,	,	PUNCT
gujaf-83	104	6	it	it	PRON
gujaf-83	104	7	was	be	AUX
gujaf-83	104	8	discovered	discover	VERB
gujaf-83	104	9	that	that	SCONJ
gujaf-83	104	10	book	book	NOUN
gujaf-83	104	11	value	value	NOUN
gujaf-83	104	12	of	of	ADP
gujaf-83	104	13	equity	equity	NOUN
gujaf-83	104	14	and	and	CCONJ
gujaf-83	104	15	earnings	earning	NOUN
gujaf-83	104	16	are	be	AUX
gujaf-83	104	17	both	both	PRON
gujaf-83	104	18	positively	positively	ADV
gujaf-83	104	19	and	and	CCONJ
gujaf-83	104	20	significantly	significantly	ADV
gujaf-83	104	21	connected	connect	VERB
gujaf-83	104	22	to	to	ADP
gujaf-83	104	23	market	market	NOUN
gujaf-83	104	24	value	value	NOUN
gujaf-83	104	25	of	of	ADP
gujaf-83	104	26	equity	equity	NOUN
gujaf-83	104	27	of	of	ADP
gujaf-83	104	28	listed	list	VERB
gujaf-83	104	29	enterprises	enterprise	NOUN
gujaf-83	104	30	in	in	ADP
gujaf-83	104	31	nigeria	nigeria	PROPN
gujaf-83	104	32	.	.	PUNCT
gujaf-83	105	1	furthermore	furthermore	ADV
gujaf-83	105	2	,	,	PUNCT
gujaf-83	105	3	the	the	DET
gujaf-83	105	4	study	study	NOUN
gujaf-83	105	5	found	find	VERB
gujaf-83	105	6	that	that	SCONJ
gujaf-83	105	7	with	with	ADP
gujaf-83	105	8	the	the	DET
gujaf-83	105	9	application	application	NOUN
gujaf-83	105	10	of	of	ADP
gujaf-83	105	11	ifrs	ifrs	PROPN
gujaf-83	105	12	,	,	PUNCT
gujaf-83	105	13	the	the	DET
gujaf-83	105	14	value	value	NOUN
gujaf-83	105	15	relevance	relevance	NOUN
gujaf-83	105	16	of	of	ADP
gujaf-83	105	17	both	both	PRON
gujaf-83	105	18	earnings	earning	NOUN
gujaf-83	105	19	and	and	CCONJ
gujaf-83	105	20	book	book	NOUN
gujaf-83	105	21	value	value	NOUN
gujaf-83	105	22	of	of	ADP
gujaf-83	105	23	equity	equity	NOUN
gujaf-83	105	24	of	of	ADP
gujaf-83	105	25	the	the	DET
gujaf-83	105	26	analyzed	analyze	VERB
gujaf-83	105	27	companies	company	NOUN
gujaf-83	105	28	improved	improve	VERB
gujaf-83	105	29	.	.	PUNCT
gujaf-83	106	1	instead	instead	ADV
gujaf-83	106	2	of	of	ADP
gujaf-83	106	3	using	use	VERB
gujaf-83	106	4	modified	modify	VERB
gujaf-83	106	5	least	least	ADJ
gujaf-83	106	6	square	square	ADJ
gujaf-83	106	7	regression	regression	NOUN
gujaf-83	106	8	analysis	analysis	NOUN
gujaf-83	106	9	,	,	PUNCT
gujaf-83	106	10	the	the	DET
gujaf-83	106	11	researchers	researcher	NOUN
gujaf-83	106	12	used	use	VERB
gujaf-83	106	13	conventional	conventional	ADJ
gujaf-83	106	14	least	least	ADJ
gujaf-83	106	15	square	square	ADJ
gujaf-83	106	16	regression	regression	NOUN
gujaf-83	106	17	analysis	analysis	NOUN
gujaf-83	106	18	,	,	PUNCT
gujaf-83	106	19	which	which	PRON
gujaf-83	106	20	may	may	AUX
gujaf-83	106	21	allow	allow	VERB
gujaf-83	106	22	for	for	ADP
gujaf-83	106	23	more	more	ADV
gujaf-83	106	24	robust	robust	ADJ
gujaf-83	106	25	and	and	CCONJ
gujaf-83	106	26	reliable	reliable	ADJ
gujaf-83	106	27	inferences	inference	NOUN
gujaf-83	106	28	to	to	PART
gujaf-83	106	29	be	be	AUX
gujaf-83	106	30	drawn	draw	VERB
gujaf-83	106	31	from	from	ADP
gujaf-83	106	32	the	the	DET
gujaf-83	106	33	findings	finding	NOUN
gujaf-83	106	34	.	.	PUNCT
gujaf-83	107	1	ijeoma	ijeoma	NOUN
gujaf-83	107	2	(	(	PUNCT
gujaf-83	107	3	2015	2015	NUM
gujaf-83	107	4	)	)	PUNCT
gujaf-83	107	5	empirically	empirically	ADV
gujaf-83	107	6	investigated	investigate	VERB
gujaf-83	107	7	the	the	DET
gujaf-83	107	8	value	value	NOUN
gujaf-83	107	9	relevance	relevance	NOUN
gujaf-83	107	10	of	of	ADP
gujaf-83	107	11	accounting	account	VERB
gujaf-83	107	12	information	information	NOUN
gujaf-83	107	13	for	for	ADP
gujaf-83	107	14	a	a	DET
gujaf-83	107	15	population	population	NOUN
gujaf-83	107	16	of	of	ADP
gujaf-83	107	17	200	200	NUM
gujaf-83	107	18	enterprises	enterprise	NOUN
gujaf-83	107	19	in	in	ADP
gujaf-83	107	20	nigeria	nigeria	PROPN
gujaf-83	107	21	in	in	ADP
gujaf-83	107	22	a	a	DET
gujaf-83	107	23	related	related	ADJ
gujaf-83	107	24	study	study	NOUN
gujaf-83	107	25	.	.	PUNCT
gujaf-83	108	1	for	for	ADP
gujaf-83	108	2	the	the	DET
gujaf-83	108	3	study	study	NOUN
gujaf-83	108	4	,	,	PUNCT
gujaf-83	108	5	113	113	NUM
gujaf-83	108	6	publicly	publicly	ADV
gujaf-83	108	7	traded	trade	VERB
gujaf-83	108	8	companies	company	NOUN
gujaf-83	108	9	were	be	AUX
gujaf-83	108	10	chosen	choose	VERB
gujaf-83	108	11	from	from	ADP
gujaf-83	108	12	2001	2001	NUM
gujaf-83	108	13	to	to	ADP
gujaf-83	108	14	2013	2013	NUM
gujaf-83	108	15	.	.	PUNCT
gujaf-83	109	1	the	the	DET
gujaf-83	109	2	sample	sample	NOUN
gujaf-83	109	3	size	size	NOUN
gujaf-83	109	4	was	be	AUX
gujaf-83	109	5	also	also	ADV
gujaf-83	109	6	established	establish	VERB
gujaf-83	109	7	using	use	VERB
gujaf-83	109	8	the	the	DET
gujaf-83	109	9	yamane	yamane	ADJ
gujaf-83	109	10	sample	sample	NOUN
gujaf-83	109	11	size	size	NOUN
gujaf-83	109	12	calculation	calculation	NOUN
gujaf-83	109	13	,	,	PUNCT
gujaf-83	109	14	which	which	PRON
gujaf-83	109	15	was	be	AUX
gujaf-83	109	16	based	base	VERB
gujaf-83	109	17	on	on	ADP
gujaf-83	109	18	stratified	stratified	ADJ
gujaf-83	109	19	random	random	ADJ
gujaf-83	109	20	sampling	sampling	NOUN
gujaf-83	109	21	.	.	PUNCT
gujaf-83	110	1	the	the	DET
gujaf-83	110	2	sample	sample	NOUN
gujaf-83	110	3	size	size	NOUN
gujaf-83	110	4	was	be	AUX
gujaf-83	110	5	lowered	lower	VERB
gujaf-83	110	6	to	to	ADP
gujaf-83	110	7	one	one	NUM
gujaf-83	110	8	hundred	hundred	NUM
gujaf-83	110	9	and	and	CCONJ
gujaf-83	110	10	twenty	twenty	NUM
gujaf-83	110	11	(	(	PUNCT
gujaf-83	110	12	120	120	NUM
gujaf-83	110	13	)	)	PUNCT
gujaf-83	110	14	enterprises	enterprise	NOUN
gujaf-83	110	15	due	due	ADP
gujaf-83	110	16	to	to	ADP
gujaf-83	110	17	the	the	DET
gujaf-83	110	18	unavailability	unavailability	NOUN
gujaf-83	110	19	of	of	ADP
gujaf-83	110	20	data	datum	NOUN
gujaf-83	110	21	for	for	ADP
gujaf-83	110	22	certain	certain	ADJ
gujaf-83	110	23	of	of	ADP
gujaf-83	110	24	the	the	DET
gujaf-83	110	25	selected	select	VERB
gujaf-83	110	26	firms	firm	NOUN
gujaf-83	110	27	.	.	PUNCT
gujaf-83	111	1	accounting	accounting	NOUN
gujaf-83	111	2	data	datum	NOUN
gujaf-83	111	3	,	,	PUNCT
gujaf-83	111	4	such	such	ADJ
gujaf-83	111	5	as	as	ADP
gujaf-83	111	6	book	book	NOUN
gujaf-83	111	7	value	value	NOUN
gujaf-83	111	8	per	per	ADP
gujaf-83	111	9	share	share	NOUN
gujaf-83	111	10	,	,	PUNCT
gujaf-83	111	11	earnings	earning	NOUN
gujaf-83	111	12	per	per	ADP
gujaf-83	111	13	share	share	NOUN
gujaf-83	111	14	,	,	PUNCT
gujaf-83	111	15	and	and	CCONJ
gujaf-83	111	16	return	return	VERB
gujaf-83	111	17	on	on	ADP
gujaf-83	111	18	equity	equity	NOUN
gujaf-83	111	19	,	,	PUNCT
gujaf-83	111	20	as	as	ADV
gujaf-83	111	21	well	well	ADV
gujaf-83	111	22	as	as	ADP
gujaf-83	111	23	share	share	NOUN
gujaf-83	111	24	prices	price	NOUN
gujaf-83	111	25	(	(	PUNCT
gujaf-83	111	26	last	last	ADJ
gujaf-83	111	27	day	day	NOUN
gujaf-83	111	28	share	share	NOUN
gujaf-83	111	29	price	price	NOUN
gujaf-83	111	30	)	)	PUNCT
gujaf-83	111	31	,	,	PUNCT
gujaf-83	111	32	were	be	AUX
gujaf-83	111	33	retrieved	retrieve	VERB
gujaf-83	111	34	from	from	ADP
gujaf-83	111	35	the	the	DET
gujaf-83	111	36	nigerian	nigerian	ADJ
gujaf-83	111	37	stock	stock	NOUN
gujaf-83	111	38	market	market	NOUN
gujaf-83	111	39	.	.	PUNCT
gujaf-83	112	1	ols	ol	NOUN
gujaf-83	112	2	regression	regression	NOUN
gujaf-83	112	3	techniques	technique	NOUN
gujaf-83	112	4	were	be	AUX
gujaf-83	112	5	used	use	VERB
gujaf-83	112	6	with	with	ADP
gujaf-83	112	7	the	the	DET
gujaf-83	112	8	spss	spss	PROPN
gujaf-83	112	9	software	software	NOUN
gujaf-83	112	10	to	to	PART
gujaf-83	112	11	determine	determine	VERB
gujaf-83	112	12	the	the	DET
gujaf-83	112	13	relationship	relationship	NOUN
gujaf-83	112	14	between	between	ADP
gujaf-83	112	15	earnings	earning	NOUN
gujaf-83	112	16	per	per	ADP
gujaf-83	112	17	share	share	NOUN
gujaf-83	112	18	,	,	PUNCT
gujaf-83	112	19	book	book	NOUN
gujaf-83	112	20	value	value	NOUN
gujaf-83	112	21	per	per	ADP
gujaf-83	112	22	share	share	NOUN
gujaf-83	112	23	,	,	PUNCT
gujaf-83	112	24	return	return	VERB
gujaf-83	112	25	on	on	ADP
gujaf-83	112	26	equity	equity	NOUN
gujaf-83	112	27	,	,	PUNCT
gujaf-83	112	28	and	and	CCONJ
gujaf-83	112	29	share	share	NOUN
gujaf-83	112	30	price	price	NOUN
gujaf-83	112	31	.	.	PUNCT
gujaf-83	113	1	earnings	earning	NOUN
gujaf-83	113	2	per	per	ADP
gujaf-83	113	3	share	share	NOUN
gujaf-83	113	4	,	,	PUNCT
gujaf-83	113	5	book	book	NOUN
gujaf-83	113	6	value	value	NOUN
gujaf-83	113	7	per	per	ADP
gujaf-83	113	8	share	share	NOUN
gujaf-83	113	9	,	,	PUNCT
gujaf-83	113	10	and	and	CCONJ
gujaf-83	113	11	return	return	VERB
gujaf-83	113	12	on	on	ADP
gujaf-83	113	13	equity	equity	NOUN
gujaf-83	113	14	are	be	AUX
gujaf-83	113	15	all	all	PRON
gujaf-83	113	16	favorably	favorably	ADV
gujaf-83	113	17	and	and	CCONJ
gujaf-83	113	18	considerably	considerably	ADV
gujaf-83	113	19	affected	affect	VERB
gujaf-83	113	20	by	by	ADP
gujaf-83	113	21	share	share	NOUN
gujaf-83	113	22	prices	price	NOUN
gujaf-83	113	23	,	,	PUNCT
gujaf-83	113	24	according	accord	VERB
gujaf-83	113	25	to	to	ADP
gujaf-83	113	26	the	the	DET
gujaf-83	113	27	findings	finding	NOUN
gujaf-83	113	28	.	.	PUNCT
gujaf-83	114	1	despite	despite	SCONJ
gujaf-83	114	2	the	the	DET
gujaf-83	114	3	fact	fact	NOUN
gujaf-83	114	4	that	that	SCONJ
gujaf-83	114	5	the	the	DET
gujaf-83	114	6	study	study	NOUN
gujaf-83	114	7	clearly	clearly	ADV
gujaf-83	114	8	demonstrated	demonstrate	VERB
gujaf-83	114	9	a	a	DET
gujaf-83	114	10	link	link	NOUN
gujaf-83	114	11	between	between	ADP
gujaf-83	114	12	accounting	accounting	NOUN
gujaf-83	114	13	information	information	NOUN
gujaf-83	114	14	and	and	CCONJ
gujaf-83	114	15	share	share	NOUN
gujaf-83	114	16	price	price	NOUN
gujaf-83	114	17	,	,	PUNCT
gujaf-83	114	18	it	it	PRON
gujaf-83	114	19	failed	fail	VERB
gujaf-83	114	20	to	to	PART
gujaf-83	114	21	examine	examine	VERB
gujaf-83	114	22	the	the	DET
gujaf-83	114	23	potential	potential	ADJ
gujaf-83	114	24	signaling	signaling	ADJ
gujaf-83	114	25	effect	effect	NOUN
gujaf-83	114	26	of	of	ADP
gujaf-83	114	27	cash	cash	NOUN
gujaf-83	114	28	flow	flow	NOUN
gujaf-83	114	29	.	.	PUNCT
gujaf-83	115	1	gusau	gusau	ADJ
gujaf-83	115	2	journal	journal	PROPN
gujaf-83	115	3	of	of	ADP
gujaf-83	115	4	accounting	accounting	NOUN
gujaf-83	115	5	and	and	CCONJ
gujaf-83	115	6	finance	finance	NOUN
gujaf-83	115	7	,	,	PUNCT
gujaf-83	115	8	vol	vol	NOUN
gujaf-83	115	9	.	.	PROPN
gujaf-83	115	10	2	2	NUM
gujaf-83	115	11	,	,	PUNCT
gujaf-83	115	12	issue	issue	NOUN
gujaf-83	115	13	3	3	NUM
gujaf-83	115	14	,	,	PUNCT
gujaf-83	115	15	april	april	PROPN
gujaf-83	115	16	,	,	PUNCT
gujaf-83	115	17	2021	2021	NUM
gujaf-83	115	18	7	7	NUM
gujaf-83	115	19	the	the	DET
gujaf-83	115	20	research	research	NOUN
gujaf-83	115	21	framework	framework	NOUN
gujaf-83	115	22	which	which	PRON
gujaf-83	115	23	presents	present	VERB
gujaf-83	115	24	the	the	DET
gujaf-83	115	25	pictorial	pictorial	ADJ
gujaf-83	115	26	association	association	NOUN
gujaf-83	115	27	between	between	ADP
gujaf-83	115	28	the	the	DET
gujaf-83	115	29	dependent	dependent	ADJ
gujaf-83	115	30	and	and	CCONJ
gujaf-83	115	31	independent	independent	ADJ
gujaf-83	115	32	variables	variable	NOUN
gujaf-83	115	33	of	of	ADP
gujaf-83	115	34	the	the	DET
gujaf-83	115	35	study	study	NOUN
gujaf-83	115	36	is	be	AUX
gujaf-83	115	37	presented	present	VERB
gujaf-83	115	38	as	as	SCONJ
gujaf-83	115	39	follows	follow	VERB
gujaf-83	115	40	:	:	PUNCT
gujaf-83	115	41	moderating	moderate	VERB
gujaf-83	115	42	variable	variable	ADJ
gujaf-83	115	43	independent	independent	ADJ
gujaf-83	115	44	variables	variable	NOUN
gujaf-83	115	45	dependent	dependent	ADJ
gujaf-83	115	46	signaling	signal	VERB
gujaf-83	115	47	theory	theory	NOUN
gujaf-83	115	48	is	be	AUX
gujaf-83	115	49	appropriate	appropriate	ADJ
gujaf-83	115	50	and	and	CCONJ
gujaf-83	115	51	useful	useful	ADJ
gujaf-83	115	52	in	in	ADP
gujaf-83	115	53	this	this	DET
gujaf-83	115	54	situation	situation	NOUN
gujaf-83	115	55	since	since	SCONJ
gujaf-83	115	56	it	it	PRON
gujaf-83	115	57	helps	help	VERB
gujaf-83	115	58	to	to	PART
gujaf-83	115	59	characterize	characterize	VERB
gujaf-83	115	60	behavior	behavior	NOUN
gujaf-83	115	61	when	when	SCONJ
gujaf-83	115	62	two	two	NUM
gujaf-83	115	63	parties	party	NOUN
gujaf-83	115	64	(	(	PUNCT
gujaf-83	115	65	individuals	individual	NOUN
gujaf-83	115	66	or	or	CCONJ
gujaf-83	115	67	firms	firm	NOUN
gujaf-83	115	68	)	)	PUNCT
gujaf-83	115	69	have	have	VERB
gujaf-83	115	70	differing	differ	VERB
gujaf-83	115	71	knowledge	knowledge	NOUN
gujaf-83	115	72	.	.	PUNCT
gujaf-83	116	1	in	in	ADP
gujaf-83	116	2	most	most	ADJ
gujaf-83	116	3	cases	case	NOUN
gujaf-83	116	4	,	,	PUNCT
gujaf-83	116	5	one	one	NUM
gujaf-83	116	6	party	party	NOUN
gujaf-83	116	7	,	,	PUNCT
gujaf-83	116	8	the	the	DET
gujaf-83	116	9	sender	sender	NOUN
gujaf-83	116	10	,	,	PUNCT
gujaf-83	116	11	has	have	VERB
gujaf-83	116	12	the	the	DET
gujaf-83	116	13	freedom	freedom	NOUN
gujaf-83	116	14	to	to	PART
gujaf-83	116	15	select	select	VERB
gujaf-83	116	16	whether	whether	SCONJ
gujaf-83	116	17	and	and	CCONJ
gujaf-83	116	18	how	how	SCONJ
gujaf-83	116	19	to	to	PART
gujaf-83	116	20	transmit	transmit	VERB
gujaf-83	116	21	(	(	PUNCT
gujaf-83	116	22	or	or	CCONJ
gujaf-83	116	23	signal	signal	VERB
gujaf-83	116	24	)	)	PUNCT
gujaf-83	116	25	that	that	SCONJ
gujaf-83	116	26	information	information	NOUN
gujaf-83	116	27	,	,	PUNCT
gujaf-83	116	28	while	while	SCONJ
gujaf-83	116	29	the	the	DET
gujaf-83	116	30	other	other	ADJ
gujaf-83	116	31	party	party	NOUN
gujaf-83	116	32	,	,	PUNCT
gujaf-83	116	33	the	the	DET
gujaf-83	116	34	receiver	receiver	NOUN
gujaf-83	116	35	,	,	PUNCT
gujaf-83	116	36	has	have	VERB
gujaf-83	116	37	the	the	DET
gujaf-83	116	38	freedom	freedom	NOUN
gujaf-83	116	39	to	to	PART
gujaf-83	116	40	interpret	interpret	VERB
gujaf-83	116	41	the	the	DET
gujaf-83	116	42	signal	signal	NOUN
gujaf-83	116	43	.	.	PUNCT
gujaf-83	117	1	the	the	DET
gujaf-83	117	2	signaling	signal	VERB
gujaf-83	117	3	theory	theory	NOUN
gujaf-83	117	4	is	be	AUX
gujaf-83	117	5	based	base	VERB
gujaf-83	117	6	on	on	ADP
gujaf-83	117	7	the	the	DET
gujaf-83	117	8	concept	concept	NOUN
gujaf-83	117	9	that	that	SCONJ
gujaf-83	117	10	financial	financial	ADJ
gujaf-83	117	11	statement	statement	NOUN
gujaf-83	117	12	elements	element	NOUN
gujaf-83	117	13	send	send	VERB
gujaf-83	117	14	signals	signal	NOUN
gujaf-83	117	15	to	to	ADP
gujaf-83	117	16	an	an	DET
gujaf-83	117	17	entity	entity	NOUN
gujaf-83	117	18	's	's	PART
gujaf-83	117	19	stakeholders	stakeholder	NOUN
gujaf-83	117	20	.	.	PUNCT
gujaf-83	118	1	simply	simply	ADV
gujaf-83	118	2	put	put	VERB
gujaf-83	118	3	,	,	PUNCT
gujaf-83	118	4	these	these	DET
gujaf-83	118	5	signals	signal	NOUN
gujaf-83	118	6	are	be	AUX
gujaf-83	118	7	the	the	DET
gujaf-83	118	8	messages	message	NOUN
gujaf-83	118	9	that	that	SCONJ
gujaf-83	118	10	financial	financial	ADJ
gujaf-83	118	11	statements	statement	NOUN
gujaf-83	118	12	provide	provide	VERB
gujaf-83	118	13	to	to	ADP
gujaf-83	118	14	stakeholders	stakeholder	NOUN
gujaf-83	118	15	.	.	PUNCT
gujaf-83	119	1	audit	audit	NOUN
gujaf-83	119	2	quality	quality	NOUN
gujaf-83	119	3	book	book	NOUN
gujaf-83	119	4	value	value	NOUN
gujaf-83	119	5	per	per	ADP
gujaf-83	119	6	share	share	NOUN
gujaf-83	119	7	earnings	earning	NOUN
gujaf-83	119	8	per	per	ADP
gujaf-83	119	9	share	share	NOUN
gujaf-83	119	10	a	a	DET
gujaf-83	119	11	riable	riable	ADJ
gujaf-83	119	12	market	market	NOUN
gujaf-83	119	13	value	value	NOUN
gujaf-83	119	14	of	of	ADP
gujaf-83	119	15	equity	equity	NOUN
gujaf-83	119	16	/	/	SYM
gujaf-83	119	17	share	share	NOUN
gujaf-83	119	18	price	price	NOUN
gujaf-83	119	19	cash	cash	NOUN
gujaf-83	119	20	flow	flow	NOUN
gujaf-83	119	21	per	per	ADP
gujaf-83	119	22	share	share	NOUN
gujaf-83	119	23	dividend	dividend	NOUN
gujaf-83	119	24	per	per	ADP
gujaf-83	119	25	share	share	NOUN
gujaf-83	119	26	gusau	gusau	PROPN
gujaf-83	119	27	journal	journal	PROPN
gujaf-83	119	28	of	of	ADP
gujaf-83	119	29	accounting	accounting	NOUN
gujaf-83	119	30	and	and	CCONJ
gujaf-83	119	31	finance	finance	NOUN
gujaf-83	119	32	,	,	PUNCT
gujaf-83	119	33	vol	vol	NOUN
gujaf-83	119	34	.	.	PROPN
gujaf-83	119	35	2	2	NUM
gujaf-83	119	36	,	,	PUNCT
gujaf-83	119	37	issue	issue	NOUN
gujaf-83	119	38	3	3	NUM
gujaf-83	119	39	,	,	PUNCT
gujaf-83	119	40	april	april	PROPN
gujaf-83	119	41	,	,	PUNCT
gujaf-83	119	42	2021	2021	NUM
gujaf-83	119	43	8	8	NUM
gujaf-83	119	44	furthermore	furthermore	ADV
gujaf-83	119	45	,	,	PUNCT
gujaf-83	119	46	this	this	DET
gujaf-83	119	47	knowledge	knowledge	NOUN
gujaf-83	119	48	has	have	VERB
gujaf-83	119	49	the	the	DET
gujaf-83	119	50	potential	potential	NOUN
gujaf-83	119	51	to	to	PART
gujaf-83	119	52	influence	influence	VERB
gujaf-83	119	53	investors	investor	NOUN
gujaf-83	119	54	'	'	PART
gujaf-83	119	55	investment	investment	NOUN
gujaf-83	119	56	decisions	decision	NOUN
gujaf-83	119	57	in	in	ADP
gujaf-83	119	58	a	a	DET
gujaf-83	119	59	certain	certain	ADJ
gujaf-83	119	60	firm	firm	NOUN
gujaf-83	119	61	or	or	CCONJ
gujaf-83	119	62	area	area	NOUN
gujaf-83	119	63	of	of	ADP
gujaf-83	119	64	the	the	DET
gujaf-83	119	65	economy	economy	NOUN
gujaf-83	119	66	.	.	PUNCT
gujaf-83	120	1	as	as	ADP
gujaf-83	120	2	a	a	DET
gujaf-83	120	3	result	result	NOUN
gujaf-83	120	4	,	,	PUNCT
gujaf-83	120	5	it	it	PRON
gujaf-83	120	6	is	be	AUX
gujaf-83	120	7	reasonable	reasonable	ADJ
gujaf-83	120	8	to	to	PART
gujaf-83	120	9	conclude	conclude	VERB
gujaf-83	120	10	that	that	SCONJ
gujaf-83	120	11	the	the	DET
gujaf-83	120	12	share	share	NOUN
gujaf-83	120	13	price	price	NOUN
gujaf-83	120	14	in	in	ADP
gujaf-83	120	15	a	a	DET
gujaf-83	120	16	company	company	NOUN
gujaf-83	120	17	's	's	PART
gujaf-83	120	18	financial	financial	ADJ
gujaf-83	120	19	statement	statement	NOUN
gujaf-83	120	20	is	be	AUX
gujaf-83	120	21	a	a	DET
gujaf-83	120	22	critical	critical	ADJ
gujaf-83	120	23	variable	variable	NOUN
gujaf-83	120	24	that	that	PRON
gujaf-83	120	25	provides	provide	VERB
gujaf-83	120	26	information	information	NOUN
gujaf-83	120	27	to	to	ADP
gujaf-83	120	28	securities	security	NOUN
gujaf-83	120	29	market	market	NOUN
gujaf-83	120	30	investors	investor	NOUN
gujaf-83	120	31	.	.	PUNCT
gujaf-83	121	1	this	this	DET
gujaf-83	121	2	information	information	NOUN
gujaf-83	121	3	is	be	AUX
gujaf-83	121	4	useful	useful	ADJ
gujaf-83	121	5	if	if	SCONJ
gujaf-83	121	6	it	it	PRON
gujaf-83	121	7	helps	help	VERB
gujaf-83	121	8	investors	investor	NOUN
gujaf-83	121	9	decide	decide	VERB
gujaf-83	121	10	whether	whether	SCONJ
gujaf-83	121	11	to	to	PART
gujaf-83	121	12	invest	invest	VERB
gujaf-83	121	13	or	or	CCONJ
gujaf-83	121	14	sell	sell	VERB
gujaf-83	121	15	based	base	VERB
gujaf-83	121	16	on	on	ADP
gujaf-83	121	17	whether	whether	SCONJ
gujaf-83	121	18	the	the	DET
gujaf-83	121	19	firm	firm	NOUN
gujaf-83	121	20	's	's	PART
gujaf-83	121	21	market	market	NOUN
gujaf-83	121	22	value	value	NOUN
gujaf-83	121	23	is	be	AUX
gujaf-83	121	24	sending	send	VERB
gujaf-83	121	25	a	a	DET
gujaf-83	121	26	positive	positive	ADJ
gujaf-83	121	27	or	or	CCONJ
gujaf-83	121	28	negative	negative	ADJ
gujaf-83	121	29	signal	signal	NOUN
gujaf-83	121	30	.	.	PUNCT
gujaf-83	122	1	3	3	X
gujaf-83	122	2	.	.	X
gujaf-83	122	3	research	research	NOUN
gujaf-83	122	4	methods	method	NOUN
gujaf-83	122	5	and	and	CCONJ
gujaf-83	122	6	models	model	VERB
gujaf-83	122	7	the	the	DET
gujaf-83	122	8	design	design	NOUN
gujaf-83	122	9	of	of	ADP
gujaf-83	122	10	this	this	DET
gujaf-83	122	11	study	study	NOUN
gujaf-83	122	12	is	be	AUX
gujaf-83	122	13	correlational	correlational	ADJ
gujaf-83	122	14	as	as	SCONJ
gujaf-83	122	15	it	it	PRON
gujaf-83	122	16	involves	involve	VERB
gujaf-83	122	17	investigating	investigate	VERB
gujaf-83	122	18	the	the	DET
gujaf-83	122	19	statistical	statistical	ADJ
gujaf-83	122	20	association	association	NOUN
gujaf-83	122	21	between	between	ADP
gujaf-83	122	22	and	and	CCONJ
gujaf-83	122	23	amongst	amongst	ADP
gujaf-83	122	24	dependent	dependent	ADJ
gujaf-83	122	25	and	and	CCONJ
gujaf-83	122	26	independent	independent	ADJ
gujaf-83	122	27	variables	variable	NOUN
gujaf-83	122	28	of	of	ADP
gujaf-83	122	29	the	the	DET
gujaf-83	122	30	study	study	NOUN
gujaf-83	122	31	.	.	PUNCT
gujaf-83	123	1	the	the	DET
gujaf-83	123	2	study	study	NOUN
gujaf-83	123	3	covers	cover	VERB
gujaf-83	123	4	all	all	DET
gujaf-83	123	5	the	the	DET
gujaf-83	123	6	161	161	NUM
gujaf-83	123	7	publicly	publicly	ADV
gujaf-83	123	8	traded	trade	VERB
gujaf-83	123	9	firms	firm	NOUN
gujaf-83	123	10	in	in	ADP
gujaf-83	123	11	nigeria	nigeria	PROPN
gujaf-83	123	12	from	from	ADP
gujaf-83	123	13	2014	2014	NUM
gujaf-83	123	14	to	to	ADP
gujaf-83	123	15	2019	2019	NUM
gujaf-83	123	16	.	.	PUNCT
gujaf-83	124	1	however	however	ADV
gujaf-83	124	2	,	,	PUNCT
gujaf-83	124	3	the	the	DET
gujaf-83	124	4	study	study	NOUN
gujaf-83	124	5	is	be	AUX
gujaf-83	124	6	based	base	VERB
gujaf-83	124	7	on	on	ADP
gujaf-83	124	8	adjusted	adjust	VERB
gujaf-83	124	9	population	population	NOUN
gujaf-83	124	10	with	with	ADP
gujaf-83	124	11	the	the	DET
gujaf-83	124	12	aid	aid	NOUN
gujaf-83	124	13	of	of	ADP
gujaf-83	124	14	a	a	DET
gujaf-83	124	15	filter	filter	NOUN
gujaf-83	124	16	reducing	reduce	VERB
gujaf-83	124	17	the	the	DET
gujaf-83	124	18	firms	firm	NOUN
gujaf-83	124	19	to	to	ADP
gujaf-83	124	20	154	154	NUM
gujaf-83	124	21	listed	list	VERB
gujaf-83	124	22	firms	firm	NOUN
gujaf-83	124	23	.	.	PUNCT
gujaf-83	125	1	only	only	ADV
gujaf-83	125	2	quantitative	quantitative	ADJ
gujaf-83	125	3	data	datum	NOUN
gujaf-83	125	4	were	be	AUX
gujaf-83	125	5	sourced	source	VERB
gujaf-83	125	6	from	from	ADP
gujaf-83	125	7	the	the	DET
gujaf-83	125	8	annual	annual	ADJ
gujaf-83	125	9	accounts	account	NOUN
gujaf-83	125	10	of	of	ADP
gujaf-83	125	11	the	the	DET
gujaf-83	125	12	selected	select	VERB
gujaf-83	125	13	firms	firm	NOUN
gujaf-83	125	14	,	,	PUNCT
gujaf-83	125	15	and	and	CCONJ
gujaf-83	125	16	analysis	analysis	NOUN
gujaf-83	125	17	was	be	AUX
gujaf-83	125	18	made	make	VERB
gujaf-83	125	19	based	base	VERB
gujaf-83	125	20	on	on	ADP
gujaf-83	125	21	multiple	multiple	ADJ
gujaf-83	125	22	regression	regression	NOUN
gujaf-83	125	23	model	model	NOUN
gujaf-83	125	24	with	with	ADP
gujaf-83	125	25	the	the	DET
gujaf-83	125	26	aid	aid	NOUN
gujaf-83	125	27	of	of	ADP
gujaf-83	125	28	stata	stata	NOUN
gujaf-83	125	29	package	package	NOUN
gujaf-83	125	30	,	,	PUNCT
gujaf-83	125	31	and	and	CCONJ
gujaf-83	125	32	the	the	DET
gujaf-83	125	33	study	study	NOUN
gujaf-83	125	34	is	be	AUX
gujaf-83	125	35	in	in	ADP
gujaf-83	125	36	line	line	NOUN
gujaf-83	125	37	with	with	ADP
gujaf-83	125	38	positivist	positivist	ADJ
gujaf-83	125	39	paradigm	paradigm	NOUN
gujaf-83	125	40	.	.	PUNCT
gujaf-83	126	1	in	in	ADP
gujaf-83	126	2	order	order	NOUN
gujaf-83	126	3	to	to	PART
gujaf-83	126	4	empirically	empirically	ADV
gujaf-83	126	5	examine	examine	VERB
gujaf-83	126	6	the	the	DET
gujaf-83	126	7	moderating	moderate	VERB
gujaf-83	126	8	role	role	NOUN
gujaf-83	126	9	of	of	ADP
gujaf-83	126	10	audit	audit	NOUN
gujaf-83	126	11	quality	quality	NOUN
gujaf-83	126	12	on	on	ADP
gujaf-83	126	13	the	the	DET
gujaf-83	126	14	value	value	NOUN
gujaf-83	126	15	relevance	relevance	NOUN
gujaf-83	126	16	of	of	ADP
gujaf-83	126	17	accounting	accounting	NOUN
gujaf-83	126	18	information	information	NOUN
gujaf-83	126	19	,	,	PUNCT
gujaf-83	126	20	multiple	multiple	ADJ
gujaf-83	126	21	linear	linear	NOUN
gujaf-83	126	22	regression	regression	NOUN
gujaf-83	126	23	models	model	NOUN
gujaf-83	126	24	will	will	AUX
gujaf-83	126	25	be	be	AUX
gujaf-83	126	26	adopted	adopt	VERB
gujaf-83	126	27	.	.	PUNCT
gujaf-83	127	1	the	the	DET
gujaf-83	127	2	first	first	ADJ
gujaf-83	127	3	model	model	NOUN
gujaf-83	127	4	is	be	AUX
gujaf-83	127	5	to	to	PART
gujaf-83	127	6	capture	capture	VERB
gujaf-83	127	7	the	the	DET
gujaf-83	127	8	impacts	impact	NOUN
gujaf-83	127	9	of	of	ADP
gujaf-83	127	10	earnings	earning	NOUN
gujaf-83	127	11	per	per	ADP
gujaf-83	127	12	share	share	NOUN
gujaf-83	127	13	,	,	PUNCT
gujaf-83	127	14	book	book	NOUN
gujaf-83	127	15	value	value	NOUN
gujaf-83	127	16	per	per	ADP
gujaf-83	127	17	share	share	NOUN
gujaf-83	127	18	,	,	PUNCT
gujaf-83	127	19	cash	cash	NOUN
gujaf-83	127	20	flow	flow	NOUN
gujaf-83	127	21	per	per	ADP
gujaf-83	127	22	share	share	NOUN
gujaf-83	127	23	,	,	PUNCT
gujaf-83	127	24	dividend	dividend	VERB
gujaf-83	127	25	per	per	ADP
gujaf-83	127	26	share	share	NOUN
gujaf-83	127	27	on	on	ADP
gujaf-83	127	28	market	market	NOUN
gujaf-83	127	29	value	value	NOUN
gujaf-83	127	30	per	per	ADP
gujaf-83	127	31	share	share	NOUN
gujaf-83	127	32	based	base	VERB
gujaf-83	127	33	on	on	ADP
gujaf-83	127	34	annual	annual	ADJ
gujaf-83	127	35	financial	financial	ADJ
gujaf-83	127	36	statement	statement	NOUN
gujaf-83	127	37	of	of	ADP
gujaf-83	127	38	the	the	DET
gujaf-83	127	39	listed	list	VERB
gujaf-83	127	40	deposit	deposit	NOUN
gujaf-83	127	41	money	money	NOUN
gujaf-83	127	42	banks	bank	NOUN
gujaf-83	127	43	in	in	ADP
gujaf-83	127	44	nigeria	nigeria	PROPN
gujaf-83	127	45	.	.	PUNCT
gujaf-83	128	1	however	however	ADV
gujaf-83	128	2	,	,	PUNCT
gujaf-83	128	3	the	the	DET
gujaf-83	128	4	second	second	ADJ
gujaf-83	128	5	model	model	NOUN
gujaf-83	128	6	will	will	AUX
gujaf-83	128	7	incorporate	incorporate	VERB
gujaf-83	128	8	audit	audit	NOUN
gujaf-83	128	9	quality	quality	NOUN
gujaf-83	128	10	to	to	PART
gujaf-83	128	11	moderate	moderate	VERB
gujaf-83	128	12	the	the	DET
gujaf-83	128	13	impact	impact	NOUN
gujaf-83	128	14	of	of	ADP
gujaf-83	128	15	accounting	accounting	NOUN
gujaf-83	128	16	information	information	NOUN
gujaf-83	128	17	on	on	ADP
gujaf-83	128	18	the	the	DET
gujaf-83	128	19	share	share	NOUN
gujaf-83	128	20	price	price	NOUN
gujaf-83	128	21	.	.	PUNCT
gujaf-83	129	1	the	the	DET
gujaf-83	129	2	models	model	NOUN
gujaf-83	129	3	are	be	AUX
gujaf-83	129	4	as	as	SCONJ
gujaf-83	129	5	follows	follow	VERB
gujaf-83	129	6	:	:	PUNCT
gujaf-83	129	7	sp	sp	ADP
gujaf-83	129	8	it	it	PRON
gujaf-83	129	9	=	=	PUNCT
gujaf-83	129	10	αit	αit	NOUN
gujaf-83	129	11	+	+	CCONJ
gujaf-83	129	12	β1epsit	β1epsit	PROPN
gujaf-83	129	13	+	+	CCONJ
gujaf-83	129	14	β2bvpsit	β2bvpsit	PROPN
gujaf-83	129	15	+	+	CCONJ
gujaf-83	129	16	β3cfpsit	β3cfpsit	NOUN
gujaf-83	130	1	+	+	CCONJ
gujaf-83	130	2	β4dps	β4dps	NUM
gujaf-83	131	1	+	+	CCONJ
gujaf-83	131	2	β5fs	β5fs	PUNCT
gujaf-83	131	3	+	+	ADJ
gujaf-83	131	4	εit	εit	VERB
gujaf-83	131	5	-------------------------------------(i	-------------------------------------(i	SYM
gujaf-83	131	6	)	)	PUNCT
gujaf-83	131	7	spit	spit	NOUN
gujaf-83	131	8	=	=	NOUN
gujaf-83	131	9	αit+β1epsit+β2bvpsit+β3cfpsit+β4dps+β5fsβ1+β6aq+	αit+β1epsit+β2bvpsit+β3cfpsit+β4dps+β5fsβ1+β6aq+	ADJ
gujaf-83	131	10	β7epsit×aq+β8bvpsit×aq	β7epsit×aq+β8bvpsit×aq	PUNCT
gujaf-83	132	1	+	+	CCONJ
gujaf-83	132	2	β9cfpsit×aq+β10dps×aqit+	β9cfpsit×aq+β10dps×aqit+	NUM
gujaf-83	132	3	εit	εit	VERB
gujaf-83	132	4	-----------------------------------------------(ii	-----------------------------------------------(ii	PUNCT
gujaf-83	132	5	)	)	PUNCT
gujaf-83	132	6	note	note	NOUN
gujaf-83	132	7	:	:	PUNCT
gujaf-83	132	8	α	α	X
gujaf-83	132	9	:	:	PUNCT
gujaf-83	132	10	constant	constant	ADJ
gujaf-83	132	11	β1	β1	PROPN
gujaf-83	132	12	–	–	PUNCT
gujaf-83	132	13	β10	β10	NOUN
gujaf-83	132	14	are	be	AUX
gujaf-83	132	15	the	the	DET
gujaf-83	132	16	coefficients	coefficient	NOUN
gujaf-83	132	17	of	of	ADP
gujaf-83	132	18	the	the	DET
gujaf-83	132	19	parameter	parameter	NOUN
gujaf-83	132	20	estimates	estimate	NOUN
gujaf-83	132	21	.	.	PUNCT
gujaf-83	133	1	it	it	PRON
gujaf-83	133	2	:	:	PUNCT
gujaf-83	133	3	panel	panel	NOUN
gujaf-83	133	4	data	datum	NOUN
gujaf-83	133	5	ε	ε	PROPN
gujaf-83	133	6	:	:	PUNCT
gujaf-83	133	7	the	the	DET
gujaf-83	133	8	error	error	NOUN
gujaf-83	133	9	term	term	NOUN
gujaf-83	133	10	table	table	NOUN
gujaf-83	133	11	1	1	NUM
gujaf-83	133	12	:	:	PUNCT
gujaf-83	133	13	variables	variable	NOUN
gujaf-83	133	14	measurement	measurement	VERB
gujaf-83	133	15	variable	variable	ADJ
gujaf-83	133	16	acronym	acronym	NOUN
gujaf-83	133	17	variable	variable	ADJ
gujaf-83	133	18	name	name	NOUN
gujaf-83	133	19	variable	variable	ADJ
gujaf-83	133	20	measurement	measurement	NOUN
gujaf-83	133	21	source	source	NOUN
gujaf-83	133	22	(	(	PUNCT
gujaf-83	133	23	s	s	NOUN
gujaf-83	133	24	)	)	PUNCT
gujaf-83	133	25	sp	sp	ADP
gujaf-83	133	26	market	market	NOUN
gujaf-83	133	27	value	value	NOUN
gujaf-83	133	28	per	per	ADP
gujaf-83	133	29	share	share	NOUN
gujaf-83	133	30	share	share	NOUN
gujaf-83	133	31	price	price	NOUN
gujaf-83	133	32	as	as	ADP
gujaf-83	133	33	at	at	ADP
gujaf-83	133	34	the	the	DET
gujaf-83	133	35	end	end	NOUN
gujaf-83	133	36	of	of	ADP
gujaf-83	133	37	each	each	DET
gujaf-83	133	38	accounting	accounting	NOUN
gujaf-83	133	39	year	year	NOUN
gujaf-83	133	40	(	(	PUNCT
gujaf-83	133	41	zulu	zulu	PROPN
gujaf-83	133	42	,	,	PUNCT
gujaf-83	133	43	de	de	X
gujaf-83	133	44	klerk	klerk	NOUN
gujaf-83	133	45	,	,	PUNCT
gujaf-83	133	46	&	&	CCONJ
gujaf-83	133	47	oberholster	oberholster	NOUN
gujaf-83	133	48	,	,	PUNCT
gujaf-83	133	49	2017	2017	NUM
gujaf-83	133	50	)	)	PUNCT
gujaf-83	133	51	.	.	PUNCT
gujaf-83	134	1	bvps	bvps	PROPN
gujaf-83	134	2	book	book	NOUN
gujaf-83	134	3	value	value	NOUN
gujaf-83	134	4	per	per	ADP
gujaf-83	134	5	share	share	NOUN
gujaf-83	134	6	equity	equity	NOUN
gujaf-83	134	7	divided	divide	VERB
gujaf-83	134	8	by	by	ADP
gujaf-83	134	9	no	no	INTJ
gujaf-83	134	10	.	.	PROPN
gujaf-83	134	11	of	of	ADP
gujaf-83	134	12	equity	equity	NOUN
gujaf-83	134	13	shares	share	NOUN
gujaf-83	134	14	outstanding	outstanding	ADJ
gujaf-83	134	15	(	(	PUNCT
gujaf-83	134	16	uwuigbe	uwuigbe	NOUN
gujaf-83	134	17	et	et	PROPN
gujaf-83	134	18	al	al	PROPN
gujaf-83	134	19	.	.	PROPN
gujaf-83	134	20	,	,	PUNCT
gujaf-83	134	21	2016	2016	NUM
gujaf-83	134	22	)	)	PUNCT
gujaf-83	134	23	)	)	PUNCT
gujaf-83	134	24	eps	ep	VERB
gujaf-83	134	25	earnings	earning	NOUN
gujaf-83	134	26	per	per	ADP
gujaf-83	134	27	share	share	NOUN
gujaf-83	134	28	earnings	earning	NOUN
gujaf-83	134	29	divided	divide	VERB
gujaf-83	134	30	by	by	ADP
gujaf-83	134	31	no	no	INTJ
gujaf-83	134	32	.	.	PROPN
gujaf-83	134	33	of	of	ADP
gujaf-83	134	34	shares	share	NOUN
gujaf-83	134	35	outstanding	outstanding	ADJ
gujaf-83	134	36	(	(	PUNCT
gujaf-83	134	37	sullubawa	sullubawa	NOUN
gujaf-83	134	38	,	,	PUNCT
gujaf-83	134	39	2015	2015	NUM
gujaf-83	134	40	)	)	PUNCT
gujaf-83	134	41	cfps	cfps	VERB
gujaf-83	134	42	cash	cash	NOUN
gujaf-83	134	43	flow	flow	NOUN
gujaf-83	134	44	per	per	ADP
gujaf-83	134	45	share	share	NOUN
gujaf-83	134	46	total	total	ADJ
gujaf-83	134	47	cash	cash	NOUN
gujaf-83	134	48	flow	flow	NOUN
gujaf-83	134	49	divided	divide	VERB
gujaf-83	134	50	by	by	ADP
gujaf-83	134	51	no	no	INTJ
gujaf-83	134	52	.	.	PUNCT
gujaf-83	134	53	of	of	ADP
gujaf-83	134	54	outstanding	outstanding	ADJ
gujaf-83	134	55	shares	share	NOUN
gujaf-83	134	56	(	(	PUNCT
gujaf-83	134	57	tahat	tahat	NOUN
gujaf-83	134	58	,	,	PUNCT
gujaf-83	134	59	2017	2017	NUM
gujaf-83	134	60	)	)	PUNCT
gujaf-83	134	61	dps	dps	NOUN
gujaf-83	134	62	dividend	dividend	NOUN
gujaf-83	134	63	per	per	ADP
gujaf-83	134	64	share	share	NOUN
gujaf-83	134	65	total	total	ADJ
gujaf-83	134	66	dividend	dividend	NOUN
gujaf-83	134	67	paid	pay	VERB
gujaf-83	134	68	divided	divide	VERB
gujaf-83	134	69	by	by	ADP
gujaf-83	134	70	no	no	INTJ
gujaf-83	134	71	.	.	PROPN
gujaf-83	134	72	of	of	ADP
gujaf-83	134	73	outstanding	outstanding	ADJ
gujaf-83	134	74	equity	equity	NOUN
gujaf-83	134	75	shares	share	NOUN
gujaf-83	134	76	(	(	PUNCT
gujaf-83	134	77	irsath	irsath	NOUN
gujaf-83	134	78	,	,	PUNCT
gujaf-83	134	79	haleem	haleem	PROPN
gujaf-83	134	80	&	&	CCONJ
gujaf-83	134	81	ahamed	ahamed	PROPN
gujaf-83	134	82	,	,	PUNCT
gujaf-83	134	83	2015	2015	NUM
gujaf-83	134	84	)	)	PUNCT
gujaf-83	134	85	aq	aq	VERB
gujaf-83	134	86	audit	audit	NOUN
gujaf-83	134	87	quality	quality	NOUN
gujaf-83	134	88	big4=1	big4=1	NOUN
gujaf-83	134	89	,	,	PUNCT
gujaf-83	134	90	otherwise=0	otherwise=0	PROPN
gujaf-83	134	91	(	(	PUNCT
gujaf-83	134	92	okolie	okolie	PROPN
gujaf-83	134	93	&	&	CCONJ
gujaf-83	134	94	izedonmi	izedonmi	PROPN
gujaf-83	134	95	,	,	PUNCT
gujaf-83	134	96	2014	2014	NUM
gujaf-83	134	97	)	)	PUNCT
gujaf-83	134	98	source	source	NOUN
gujaf-83	134	99	:	:	PUNCT
gujaf-83	134	100	computed	compute	VERB
gujaf-83	134	101	by	by	ADP
gujaf-83	134	102	author	author	NOUN
gujaf-83	134	103	based	base	VERB
gujaf-83	134	104	on	on	ADP
gujaf-83	134	105	literature	literature	PROPN
gujaf-83	134	106	gusau	gusau	PROPN
gujaf-83	134	107	journal	journal	PROPN
gujaf-83	134	108	of	of	ADP
gujaf-83	134	109	accounting	accounting	NOUN
gujaf-83	134	110	and	and	CCONJ
gujaf-83	134	111	finance	finance	NOUN
gujaf-83	134	112	,	,	PUNCT
gujaf-83	134	113	vol	vol	NOUN
gujaf-83	134	114	.	.	PROPN
gujaf-83	134	115	2	2	NUM
gujaf-83	134	116	,	,	PUNCT
gujaf-83	134	117	issue	issue	NOUN
gujaf-83	134	118	3	3	NUM
gujaf-83	134	119	,	,	PUNCT
gujaf-83	134	120	april	april	PROPN
gujaf-83	134	121	,	,	PUNCT
gujaf-83	134	122	2021	2021	NUM
gujaf-83	134	123	9	9	NUM
gujaf-83	134	124	for	for	ADP
gujaf-83	134	125	ensuring	ensure	VERB
gujaf-83	134	126	the	the	DET
gujaf-83	134	127	reliability	reliability	NOUN
gujaf-83	134	128	and	and	CCONJ
gujaf-83	134	129	validity	validity	NOUN
gujaf-83	134	130	of	of	ADP
gujaf-83	134	131	the	the	DET
gujaf-83	134	132	statistical	statistical	ADJ
gujaf-83	134	133	inferences	inference	NOUN
gujaf-83	134	134	to	to	PART
gujaf-83	134	135	be	be	AUX
gujaf-83	134	136	drawn	draw	VERB
gujaf-83	134	137	for	for	ADP
gujaf-83	134	138	the	the	DET
gujaf-83	134	139	study	study	NOUN
gujaf-83	134	140	,	,	PUNCT
gujaf-83	134	141	various	various	ADJ
gujaf-83	134	142	levels	level	NOUN
gujaf-83	134	143	of	of	ADP
gujaf-83	134	144	robustness	robustness	NOUN
gujaf-83	134	145	tests	test	NOUN
gujaf-83	134	146	have	have	AUX
gujaf-83	134	147	been	be	AUX
gujaf-83	134	148	conducted	conduct	VERB
gujaf-83	134	149	.	.	PUNCT
gujaf-83	135	1	the	the	DET
gujaf-83	135	2	test	test	NOUN
gujaf-83	135	3	includes	include	VERB
gujaf-83	135	4	multicollinearity	multicollinearity	NOUN
gujaf-83	135	5	and	and	CCONJ
gujaf-83	135	6	serial	serial	ADJ
gujaf-83	135	7	correlation	correlation	NOUN
gujaf-83	135	8	test	test	NOUN
gujaf-83	135	9	,	,	PUNCT
gujaf-83	135	10	heteroscedasticity	heteroscedasticity	NOUN
gujaf-83	135	11	,	,	PUNCT
gujaf-83	135	12	fixed	fix	VERB
gujaf-83	135	13	and	and	CCONJ
gujaf-83	135	14	random	random	ADJ
gujaf-83	135	15	effects	effect	NOUN
gujaf-83	135	16	tests	test	NOUN
gujaf-83	135	17	,	,	PUNCT
gujaf-83	135	18	hausman	hausman	PROPN
gujaf-83	135	19	specification	specification	NOUN
gujaf-83	135	20	test	test	NOUN
gujaf-83	135	21	,	,	PUNCT
gujaf-83	135	22	lagrangian	lagrangian	ADJ
gujaf-83	135	23	test	test	NOUN
gujaf-83	135	24	,	,	PUNCT
gujaf-83	135	25	chow	chow	PROPN
gujaf-83	135	26	test	test	NOUN
gujaf-83	135	27	and	and	CCONJ
gujaf-83	135	28	cramer	cramer	PROPN
gujaf-83	135	29	-	-	PUNCT
gujaf-83	135	30	z	z	NOUN
gujaf-83	135	31	test	test	NOUN
gujaf-83	135	32	and	and	CCONJ
gujaf-83	135	33	any	any	DET
gujaf-83	135	34	other	other	ADJ
gujaf-83	135	35	test	test	NOUN
gujaf-83	135	36	as	as	SCONJ
gujaf-83	135	37	may	may	AUX
gujaf-83	135	38	be	be	AUX
gujaf-83	135	39	deemed	deem	VERB
gujaf-83	135	40	necessary	necessary	ADJ
gujaf-83	135	41	in	in	ADP
gujaf-83	135	42	order	order	NOUN
gujaf-83	135	43	to	to	PART
gujaf-83	135	44	substantiate	substantiate	VERB
gujaf-83	135	45	and	and	CCONJ
gujaf-83	135	46	corroborate	corroborate	VERB
gujaf-83	135	47	the	the	DET
gujaf-83	135	48	validity	validity	NOUN
gujaf-83	135	49	and	and	CCONJ
gujaf-83	135	50	reliability	reliability	NOUN
gujaf-83	135	51	of	of	ADP
gujaf-83	135	52	result	result	NOUN
gujaf-83	135	53	of	of	ADP
gujaf-83	135	54	the	the	DET
gujaf-83	135	55	study	study	NOUN
gujaf-83	135	56	.	.	PUNCT
gujaf-83	136	1	4	4	X
gujaf-83	136	2	.	.	X
gujaf-83	136	3	presentation	presentation	NOUN
gujaf-83	136	4	and	and	CCONJ
gujaf-83	136	5	discussion	discussion	NOUN
gujaf-83	136	6	of	of	ADP
gujaf-83	136	7	result	result	NOUN
gujaf-83	136	8	this	this	DET
gujaf-83	136	9	section	section	NOUN
gujaf-83	136	10	presents	present	VERB
gujaf-83	136	11	and	and	CCONJ
gujaf-83	136	12	discusses	discuss	VERB
gujaf-83	136	13	the	the	DET
gujaf-83	136	14	descriptive	descriptive	ADJ
gujaf-83	136	15	statistics	statistic	NOUN
gujaf-83	136	16	table	table	NOUN
gujaf-83	136	17	,	,	PUNCT
gujaf-83	136	18	correlation	correlation	NOUN
gujaf-83	136	19	matrix	matrix	NOUN
gujaf-83	136	20	,	,	PUNCT
gujaf-83	136	21	robustness	robustness	NOUN
gujaf-83	136	22	tests	test	NOUN
gujaf-83	136	23	,	,	PUNCT
gujaf-83	136	24	and	and	CCONJ
gujaf-83	136	25	summary	summary	NOUN
gujaf-83	136	26	of	of	ADP
gujaf-83	136	27	regression	regression	NOUN
gujaf-83	136	28	result	result	NOUN
gujaf-83	136	29	.	.	PUNCT
gujaf-83	137	1	table	table	NOUN
gujaf-83	137	2	2	2	NUM
gujaf-83	137	3	:	:	PUNCT
gujaf-83	137	4	descriptive	descriptive	ADJ
gujaf-83	137	5	statistics	statistic	NOUN
gujaf-83	138	1	variables	variables	PROPN
gujaf-83	138	2	min	min	PROPN
gujaf-83	138	3	max	max	PROPN
gujaf-83	138	4	mean	mean	PROPN
gujaf-83	138	5	std	std	PROPN
gujaf-83	138	6	.	.	PUNCT
gujaf-83	138	7	dev	dev	PROPN
gujaf-83	138	8	sp	sp	ADP
gujaf-83	138	9	0	0	NUM
gujaf-83	138	10	315	315	NUM
gujaf-83	138	11	12.25128	12.25128	NUM
gujaf-83	138	12	33.89045	33.89045	NUM
gujaf-83	138	13	eps	ep	NOUN
gujaf-83	138	14	-5.1643	-5.1643	PART
gujaf-83	138	15	496.4771	496.4771	PROPN
gujaf-83	138	16	1.7517	1.7517	NUM
gujaf-83	138	17	25.8348	25.8348	NUM
gujaf-83	138	18	bvps	bvps	NOUN
gujaf-83	138	19	cfps	cfps	PROPN
gujaf-83	138	20	dps	dps	PROPN
gujaf-83	138	21	0.1949	0.1949	NUM
gujaf-83	138	22	-26.0823	-26.0823	SYM
gujaf-83	138	23	0	0	NUM
gujaf-83	138	24	3747.5	3747.5	NUM
gujaf-83	138	25	505.9803	505.9803	NUM
gujaf-83	138	26	7.9999	7.9999	NUM
gujaf-83	138	27	25.4820	25.4820	NUM
gujaf-83	138	28	2.2037	2.2037	NUM
gujaf-83	138	29	0.1998	0.1998	NUM
gujaf-83	138	30	196.9125	196.9125	NUM
gujaf-83	138	31	26.5971	26.5971	NUM
gujaf-83	138	32	0.8095	0.8095	NUM
gujaf-83	138	33	aq	aq	NOUN
gujaf-83	138	34	aqeps	aqep	VERB
gujaf-83	138	35	aqbvp	aqbvp	PROPN
gujaf-83	138	36	0	0	NUM
gujaf-83	138	37	-5.1643	-5.1643	X
gujaf-83	138	38	0	0	NUM
gujaf-83	138	39	1	1	NUM
gujaf-83	138	40	496.4747	496.4747	NUM
gujaf-83	138	41	3747.5	3747.5	NUM
gujaf-83	138	42	0.5	0.5	NUM
gujaf-83	138	43	0.6870	0.6870	NUM
gujaf-83	138	44	9.9934	9.9934	NUM
gujaf-83	138	45	0.5002	0.5002	NUM
gujaf-83	138	46	16.1991	16.1991	NUM
gujaf-83	138	47	123.9234	123.9234	NUM
gujaf-83	138	48	aqcfps	aqcfps	ADJ
gujaf-83	138	49	aqdps	aqdps	NOUN
gujaf-83	138	50	-26.0823	-26.0823	PUNCT
gujaf-83	138	51	0	0	NUM
gujaf-83	139	1	505.9803	505.9803	NUM
gujaf-83	139	2	7.9999	7.9999	NUM
gujaf-83	139	3	0.8642	0.8642	NUM
gujaf-83	139	4	0.0783	0.0783	NUM
gujaf-83	139	5	16.6773	16.6773	NUM
gujaf-83	139	6	0.5158	0.5158	NUM
gujaf-83	139	7	source	source	NOUN
gujaf-83	139	8	:	:	PUNCT
gujaf-83	139	9	stata	stata	NOUN
gujaf-83	139	10	output	output	NOUN
gujaf-83	139	11	,	,	PUNCT
gujaf-83	139	12	2021	2021	NUM
gujaf-83	139	13	from	from	ADP
gujaf-83	139	14	the	the	DET
gujaf-83	139	15	table	table	NOUN
gujaf-83	139	16	2	2	NUM
gujaf-83	139	17	,	,	PUNCT
gujaf-83	139	18	share	share	NOUN
gujaf-83	139	19	price	price	NOUN
gujaf-83	139	20	has	have	VERB
gujaf-83	139	21	minimum	minimum	ADJ
gujaf-83	139	22	value	value	NOUN
gujaf-83	139	23	of	of	ADP
gujaf-83	139	24	0.000	0.000	NUM
gujaf-83	139	25	,	,	PUNCT
gujaf-83	139	26	maximum	maximum	ADJ
gujaf-83	139	27	value	value	NOUN
gujaf-83	139	28	of	of	ADP
gujaf-83	139	29	n313	n313	PROPN
gujaf-83	139	30	and	and	CCONJ
gujaf-83	139	31	value	value	NOUN
gujaf-83	139	32	of	of	ADP
gujaf-83	139	33	12.251	12.251	NUM
gujaf-83	139	34	and	and	CCONJ
gujaf-83	139	35	standard	standard	ADJ
gujaf-83	139	36	deviation	deviation	NOUN
gujaf-83	139	37	value	value	NOUN
gujaf-83	139	38	of	of	ADP
gujaf-83	139	39	38.890	38.890	NUM
gujaf-83	139	40	.	.	PUNCT
gujaf-83	140	1	the	the	DET
gujaf-83	140	2	minimum	minimum	ADJ
gujaf-83	140	3	value	value	NOUN
gujaf-83	140	4	of	of	ADP
gujaf-83	140	5	0.000	0.000	NUM
gujaf-83	140	6	may	may	AUX
gujaf-83	140	7	mean	mean	VERB
gujaf-83	140	8	that	that	SCONJ
gujaf-83	140	9	for	for	ADP
gujaf-83	140	10	some	some	DET
gujaf-83	140	11	years	year	NOUN
gujaf-83	140	12	we	we	PRON
gujaf-83	140	13	could	could	AUX
gujaf-83	140	14	not	not	PART
gujaf-83	140	15	access	access	VERB
gujaf-83	140	16	the	the	DET
gujaf-83	140	17	share	share	NOUN
gujaf-83	140	18	price	price	NOUN
gujaf-83	140	19	of	of	ADP
gujaf-83	140	20	the	the	DET
gujaf-83	140	21	studied	study	VERB
gujaf-83	140	22	firms	firm	NOUN
gujaf-83	140	23	.	.	PUNCT
gujaf-83	141	1	the	the	DET
gujaf-83	141	2	maximum	maximum	ADJ
gujaf-83	141	3	value	value	NOUN
gujaf-83	141	4	represents	represent	VERB
gujaf-83	141	5	the	the	DET
gujaf-83	141	6	highest	high	ADJ
gujaf-83	141	7	price	price	NOUN
gujaf-83	141	8	the	the	DET
gujaf-83	141	9	share	share	NOUN
gujaf-83	141	10	of	of	ADP
gujaf-83	141	11	the	the	DET
gujaf-83	141	12	studied	study	VERB
gujaf-83	141	13	firms	firm	NOUN
gujaf-83	141	14	was	be	AUX
gujaf-83	141	15	selling	sell	VERB
gujaf-83	141	16	for	for	ADP
gujaf-83	141	17	the	the	DET
gujaf-83	141	18	period	period	NOUN
gujaf-83	141	19	of	of	ADP
gujaf-83	141	20	the	the	DET
gujaf-83	141	21	study	study	NOUN
gujaf-83	141	22	.	.	PUNCT
gujaf-83	142	1	the	the	DET
gujaf-83	142	2	standard	standard	ADJ
gujaf-83	142	3	deviation	deviation	NOUN
gujaf-83	142	4	of	of	ADP
gujaf-83	142	5	share	share	NOUN
gujaf-83	142	6	price	price	NOUN
gujaf-83	142	7	from	from	ADP
gujaf-83	142	8	mean	mean	NOUN
gujaf-83	142	9	of	of	ADP
gujaf-83	142	10	n	n	PRON
gujaf-83	142	11	33.89	33.89	NUM
gujaf-83	142	12	suggests	suggest	VERB
gujaf-83	142	13	a	a	DET
gujaf-83	142	14	high	high	ADJ
gujaf-83	142	15	degree	degree	NOUN
gujaf-83	142	16	of	of	ADP
gujaf-83	142	17	dispersion	dispersion	NOUN
gujaf-83	142	18	since	since	SCONJ
gujaf-83	142	19	it	it	PRON
gujaf-83	142	20	is	be	AUX
gujaf-83	142	21	higher	high	ADJ
gujaf-83	142	22	than	than	ADP
gujaf-83	142	23	the	the	DET
gujaf-83	142	24	mean	mean	NOUN
gujaf-83	142	25	.	.	PUNCT
gujaf-83	143	1	earnings	earning	NOUN
gujaf-83	143	2	per	per	ADP
gujaf-83	143	3	share	share	NOUN
gujaf-83	143	4	,	,	PUNCT
gujaf-83	143	5	eps	eps	PROPN
gujaf-83	143	6	has	have	VERB
gujaf-83	143	7	an	an	DET
gujaf-83	143	8	average	average	ADJ
gujaf-83	143	9	value	value	NOUN
gujaf-83	143	10	of	of	ADP
gujaf-83	143	11	n	n	PRON
gujaf-83	143	12	1.75	1.75	NUM
gujaf-83	143	13	,	,	PUNCT
gujaf-83	143	14	minimum	minimum	ADJ
gujaf-83	143	15	value	value	NOUN
gujaf-83	143	16	of	of	ADP
gujaf-83	143	17	n	n	PRON
gujaf-83	143	18	-5.16	-5.16	NOUN
gujaf-83	143	19	,	,	PUNCT
gujaf-83	143	20	maximum	maximum	ADJ
gujaf-83	143	21	value	value	NOUN
gujaf-83	143	22	of	of	ADP
gujaf-83	143	23	n	n	PROPN
gujaf-83	143	24	496.47	496.47	NUM
gujaf-83	143	25	and	and	CCONJ
gujaf-83	143	26	standard	standard	ADJ
gujaf-83	143	27	deviation	deviation	NOUN
gujaf-83	143	28	value	value	NOUN
gujaf-83	143	29	of	of	ADP
gujaf-83	143	30	n	n	DET
gujaf-83	143	31	25.83	25.83	NUM
gujaf-83	143	32	.	.	PUNCT
gujaf-83	144	1	the	the	DET
gujaf-83	144	2	minimum	minimum	ADJ
gujaf-83	144	3	value	value	NOUN
gujaf-83	144	4	of	of	ADP
gujaf-83	144	5	n-5.16	n-5.16	PROPN
gujaf-83	144	6	means	mean	VERB
gujaf-83	144	7	that	that	SCONJ
gujaf-83	144	8	firms	firm	NOUN
gujaf-83	144	9	were	be	AUX
gujaf-83	144	10	experiencing	experience	VERB
gujaf-83	144	11	loss	loss	NOUN
gujaf-83	144	12	and	and	CCONJ
gujaf-83	144	13	the	the	DET
gujaf-83	144	14	maximum	maximum	ADJ
gujaf-83	144	15	value	value	NOUN
gujaf-83	144	16	of	of	ADP
gujaf-83	144	17	n496.47	n496.47	X
gujaf-83	144	18	kobo	kobo	NOUN
gujaf-83	144	19	means	mean	VERB
gujaf-83	144	20	the	the	DET
gujaf-83	144	21	maximum	maximum	ADJ
gujaf-83	144	22	profit	profit	NOUN
gujaf-83	144	23	per	per	ADP
gujaf-83	144	24	share	share	NOUN
gujaf-83	144	25	made	make	VERB
gujaf-83	144	26	by	by	ADP
gujaf-83	144	27	the	the	DET
gujaf-83	144	28	firms	firm	NOUN
gujaf-83	144	29	is	be	AUX
gujaf-83	144	30	not	not	PART
gujaf-83	144	31	more	more	ADJ
gujaf-83	144	32	than	than	ADP
gujaf-83	144	33	the	the	DET
gujaf-83	144	34	said	say	VERB
gujaf-83	144	35	amount	amount	NOUN
gujaf-83	144	36	.	.	PUNCT
gujaf-83	145	1	also	also	ADV
gujaf-83	145	2	,	,	PUNCT
gujaf-83	145	3	the	the	DET
gujaf-83	145	4	standard	standard	ADJ
gujaf-83	145	5	deviation	deviation	NOUN
gujaf-83	145	6	value	value	NOUN
gujaf-83	145	7	of	of	ADP
gujaf-83	145	8	25.8348	25.8348	NUM
gujaf-83	145	9	means	mean	VERB
gujaf-83	145	10	that	that	SCONJ
gujaf-83	145	11	there	there	PRON
gujaf-83	145	12	is	be	VERB
gujaf-83	145	13	high	high	ADJ
gujaf-83	145	14	degree	degree	NOUN
gujaf-83	145	15	of	of	ADP
gujaf-83	145	16	variation	variation	NOUN
gujaf-83	145	17	since	since	SCONJ
gujaf-83	145	18	it	it	PRON
gujaf-83	145	19	is	be	AUX
gujaf-83	145	20	far	far	ADV
gujaf-83	145	21	higher	high	ADJ
gujaf-83	145	22	than	than	ADP
gujaf-83	145	23	the	the	DET
gujaf-83	145	24	average	average	ADJ
gujaf-83	145	25	value	value	NOUN
gujaf-83	145	26	of	of	ADP
gujaf-83	145	27	n1.75	n1.75	PROPN
gujaf-83	145	28	kobo	kobo	PROPN
gujaf-83	145	29	.	.	PUNCT
gujaf-83	146	1	book	book	NOUN
gujaf-83	146	2	value	value	NOUN
gujaf-83	146	3	per	per	ADP
gujaf-83	146	4	share	share	NOUN
gujaf-83	146	5	,	,	PUNCT
gujaf-83	146	6	bvp	bvp	PROPN
gujaf-83	146	7	has	have	VERB
gujaf-83	146	8	a	a	DET
gujaf-83	146	9	minimum	minimum	ADJ
gujaf-83	146	10	value	value	NOUN
gujaf-83	146	11	of	of	ADP
gujaf-83	146	12	n	n	PROPN
gujaf-83	146	13	0.19	0.19	NUM
gujaf-83	146	14	kobo	kobo	NOUN
gujaf-83	146	15	,	,	PUNCT
gujaf-83	146	16	maximum	maximum	ADJ
gujaf-83	146	17	value	value	NOUN
gujaf-83	146	18	of	of	ADP
gujaf-83	146	19	n	n	PROPN
gujaf-83	146	20	3,747.5	3,747.5	NUM
gujaf-83	146	21	kobo	kobo	NOUN
gujaf-83	146	22	,	,	PUNCT
gujaf-83	146	23	mean	mean	ADJ
gujaf-83	146	24	value	value	NOUN
gujaf-83	146	25	of	of	ADP
gujaf-83	146	26	n25.4820	n25.4820	NOUN
gujaf-83	146	27	and	and	CCONJ
gujaf-83	146	28	standard	standard	ADJ
gujaf-83	146	29	deviation	deviation	NOUN
gujaf-83	146	30	n196.912	n196.912	NOUN
gujaf-83	146	31	.	.	PUNCT
gujaf-83	147	1	the	the	DET
gujaf-83	147	2	minimum	minimum	ADJ
gujaf-83	147	3	book	book	NOUN
gujaf-83	147	4	value	value	NOUN
gujaf-83	147	5	of	of	ADP
gujaf-83	147	6	n	n	PROPN
gujaf-83	147	7	19	19	NUM
gujaf-83	147	8	kobo	kobo	NOUN
gujaf-83	147	9	means	mean	VERB
gujaf-83	147	10	some	some	DET
gujaf-83	147	11	firms	firm	NOUN
gujaf-83	147	12	have	have	VERB
gujaf-83	147	13	book	book	NOUN
gujaf-83	147	14	value	value	NOUN
gujaf-83	147	15	per	per	ADP
gujaf-83	147	16	share	share	NOUN
gujaf-83	147	17	that	that	PRON
gujaf-83	147	18	is	be	AUX
gujaf-83	147	19	less	less	ADJ
gujaf-83	147	20	than	than	ADP
gujaf-83	147	21	the	the	DET
gujaf-83	147	22	minimum	minimum	ADJ
gujaf-83	147	23	market	market	NOUN
gujaf-83	147	24	price	price	NOUN
gujaf-83	147	25	.	.	PUNCT
gujaf-83	148	1	the	the	DET
gujaf-83	148	2	average	average	ADJ
gujaf-83	148	3	value	value	NOUN
gujaf-83	148	4	implies	imply	VERB
gujaf-83	148	5	that	that	SCONJ
gujaf-83	148	6	listed	list	VERB
gujaf-83	148	7	firm	firm	NOUN
gujaf-83	148	8	in	in	ADP
gujaf-83	148	9	nigeria	nigeria	PROPN
gujaf-83	148	10	has	have	VERB
gujaf-83	148	11	a	a	DET
gujaf-83	148	12	book	book	NOUN
gujaf-83	148	13	value	value	NOUN
gujaf-83	148	14	of	of	ADP
gujaf-83	148	15	equity	equity	NOUN
gujaf-83	148	16	per	per	ADP
gujaf-83	148	17	share	share	NOUN
gujaf-83	148	18	of	of	ADP
gujaf-83	148	19	n	n	DET
gujaf-83	148	20	25.83	25.83	NUM
gujaf-83	148	21	kobo	kobo	NOUN
gujaf-83	148	22	which	which	PRON
gujaf-83	148	23	measures	measure	VERB
gujaf-83	148	24	the	the	DET
gujaf-83	148	25	safety	safety	NOUN
gujaf-83	148	26	level	level	NOUN
gujaf-83	148	27	of	of	ADP
gujaf-83	148	28	each	each	DET
gujaf-83	148	29	share	share	NOUN
gujaf-83	148	30	after	after	SCONJ
gujaf-83	148	31	all	all	DET
gujaf-83	148	32	accumulated	accumulate	VERB
gujaf-83	148	33	debts	debt	NOUN
gujaf-83	148	34	are	be	AUX
gujaf-83	148	35	settled	settle	VERB
gujaf-83	148	36	.	.	PUNCT
gujaf-83	149	1	the	the	DET
gujaf-83	149	2	standard	standard	ADJ
gujaf-83	149	3	deviation	deviation	NOUN
gujaf-83	149	4	also	also	ADV
gujaf-83	149	5	indicate	indicate	VERB
gujaf-83	149	6	some	some	DET
gujaf-83	149	7	degree	degree	NOUN
gujaf-83	149	8	of	of	ADP
gujaf-83	149	9	dispersion	dispersion	NOUN
gujaf-83	149	10	from	from	ADP
gujaf-83	149	11	the	the	DET
gujaf-83	149	12	mean	mean	NOUN
gujaf-83	149	13	by	by	ADP
gujaf-83	149	14	about	about	ADV
gujaf-83	149	15	n	n	DET
gujaf-83	149	16	196.912	196.912	NUM
gujaf-83	149	17	signifying	signify	VERB
gujaf-83	149	18	a	a	DET
gujaf-83	149	19	wide	wide	ADJ
gujaf-83	149	20	range	range	NOUN
gujaf-83	149	21	of	of	ADP
gujaf-83	149	22	dispersion	dispersion	NOUN
gujaf-83	149	23	from	from	ADP
gujaf-83	149	24	the	the	DET
gujaf-83	149	25	average	average	ADJ
gujaf-83	149	26	value	value	NOUN
gujaf-83	149	27	since	since	SCONJ
gujaf-83	149	28	the	the	DET
gujaf-83	149	29	standard	standard	ADJ
gujaf-83	149	30	deviation	deviation	NOUN
gujaf-83	149	31	is	be	AUX
gujaf-83	149	32	higher	high	ADJ
gujaf-83	149	33	than	than	ADP
gujaf-83	149	34	average	average	ADJ
gujaf-83	149	35	value	value	NOUN
gujaf-83	149	36	.	.	PUNCT
gujaf-83	150	1	this	this	DET
gujaf-83	150	2	large	large	ADJ
gujaf-83	150	3	variation	variation	NOUN
gujaf-83	150	4	might	might	AUX
gujaf-83	150	5	be	be	AUX
gujaf-83	150	6	owing	owe	VERB
gujaf-83	150	7	to	to	ADP
gujaf-83	150	8	the	the	DET
gujaf-83	150	9	differences	difference	NOUN
gujaf-83	150	10	in	in	ADP
gujaf-83	150	11	the	the	DET
gujaf-83	150	12	size	size	NOUN
gujaf-83	150	13	of	of	ADP
gujaf-83	150	14	the	the	DET
gujaf-83	150	15	studied	study	VERB
gujaf-83	150	16	firms	firm	NOUN
gujaf-83	150	17	,	,	PUNCT
gujaf-83	150	18	age	age	NOUN
gujaf-83	150	19	of	of	ADP
gujaf-83	150	20	sampled	sample	VERB
gujaf-83	150	21	firms	firm	NOUN
gujaf-83	150	22	,	,	PUNCT
gujaf-83	150	23	associates	associate	NOUN
gujaf-83	150	24	,	,	PUNCT
gujaf-83	150	25	level	level	NOUN
gujaf-83	150	26	of	of	ADP
gujaf-83	150	27	activities	activity	NOUN
gujaf-83	150	28	to	to	PART
gujaf-83	150	29	mention	mention	VERB
gujaf-83	150	30	a	a	DET
gujaf-83	150	31	few	few	ADJ
gujaf-83	150	32	.	.	PUNCT
gujaf-83	151	1	gusau	gusau	ADJ
gujaf-83	151	2	journal	journal	PROPN
gujaf-83	151	3	of	of	ADP
gujaf-83	151	4	accounting	accounting	NOUN
gujaf-83	151	5	and	and	CCONJ
gujaf-83	151	6	finance	finance	NOUN
gujaf-83	151	7	,	,	PUNCT
gujaf-83	151	8	vol	vol	NOUN
gujaf-83	151	9	.	.	PROPN
gujaf-83	151	10	2	2	NUM
gujaf-83	151	11	,	,	PUNCT
gujaf-83	151	12	issue	issue	NOUN
gujaf-83	151	13	3	3	NUM
gujaf-83	151	14	,	,	PUNCT
gujaf-83	151	15	april	april	PROPN
gujaf-83	151	16	,	,	PUNCT
gujaf-83	151	17	2021	2021	NUM
gujaf-83	151	18	10	10	NUM
gujaf-83	151	19	cash	cash	NOUN
gujaf-83	151	20	flow	flow	NOUN
gujaf-83	151	21	per	per	ADP
gujaf-83	151	22	share	share	NOUN
gujaf-83	151	23	has	have	VERB
gujaf-83	151	24	a	a	DET
gujaf-83	151	25	minimum	minimum	ADJ
gujaf-83	151	26	value	value	NOUN
gujaf-83	151	27	of	of	ADP
gujaf-83	151	28	n-26.08	n-26.08	DET
gujaf-83	151	29	kobo	kobo	NOUN
gujaf-83	151	30	,	,	PUNCT
gujaf-83	151	31	maximum	maximum	ADJ
gujaf-83	151	32	value	value	NOUN
gujaf-83	151	33	of	of	ADP
gujaf-83	151	34	n	n	PRON
gujaf-83	151	35	505.9803	505.9803	NUM
gujaf-83	151	36	,	,	PUNCT
gujaf-83	151	37	standard	standard	ADJ
gujaf-83	151	38	deviation	deviation	NOUN
gujaf-83	151	39	of	of	ADP
gujaf-83	151	40	n	n	PROPN
gujaf-83	151	41	2.20	2.20	NUM
gujaf-83	151	42	kobo	kobo	NOUN
gujaf-83	151	43	and	and	CCONJ
gujaf-83	151	44	the	the	DET
gujaf-83	151	45	mean	mean	ADJ
gujaf-83	151	46	value	value	NOUN
gujaf-83	151	47	of	of	ADP
gujaf-83	151	48	n	n	PROPN
gujaf-83	151	49	26.59	26.59	NUM
gujaf-83	151	50	kobo	kobo	NOUN
gujaf-83	151	51	.	.	PUNCT
gujaf-83	152	1	cfps	cfps	PROPN
gujaf-83	152	2	serves	serve	VERB
gujaf-83	152	3	as	as	ADP
gujaf-83	152	4	a	a	DET
gujaf-83	152	5	measure	measure	NOUN
gujaf-83	152	6	of	of	ADP
gujaf-83	152	7	a	a	DET
gujaf-83	152	8	firm	firm	NOUN
gujaf-83	152	9	’s	’s	PART
gujaf-83	152	10	financial	financial	ADJ
gujaf-83	152	11	strength	strength	NOUN
gujaf-83	152	12	.	.	PUNCT
gujaf-83	153	1	on	on	ADP
gujaf-83	153	2	average	average	ADJ
gujaf-83	153	3	a	a	DET
gujaf-83	153	4	listed	list	VERB
gujaf-83	153	5	firm	firm	NOUN
gujaf-83	153	6	has	have	VERB
gujaf-83	153	7	n	n	PROPN
gujaf-83	153	8	26.59	26.59	NUM
gujaf-83	153	9	kobo	kobo	NOUN
gujaf-83	153	10	per	per	ADP
gujaf-83	153	11	equity	equity	NOUN
gujaf-83	153	12	.	.	PUNCT
gujaf-83	154	1	also	also	ADV
gujaf-83	154	2	,	,	PUNCT
gujaf-83	154	3	the	the	DET
gujaf-83	154	4	lowest	low	ADJ
gujaf-83	154	5	amount	amount	NOUN
gujaf-83	154	6	a	a	DET
gujaf-83	154	7	listed	list	VERB
gujaf-83	154	8	firm	firm	NOUN
gujaf-83	154	9	may	may	AUX
gujaf-83	154	10	have	have	VERB
gujaf-83	154	11	is	be	AUX
gujaf-83	154	12	n-26.08	n-26.08	DET
gujaf-83	154	13	kobo	kobo	NOUN
gujaf-83	154	14	while	while	SCONJ
gujaf-83	154	15	the	the	DET
gujaf-83	154	16	greatest	great	ADJ
gujaf-83	154	17	value	value	NOUN
gujaf-83	154	18	of	of	ADP
gujaf-83	154	19	cash	cash	NOUN
gujaf-83	154	20	flow	flow	NOUN
gujaf-83	154	21	per	per	ADP
gujaf-83	154	22	share	share	NOUN
gujaf-83	154	23	a	a	DET
gujaf-83	154	24	firm	firm	NOUN
gujaf-83	154	25	can	can	AUX
gujaf-83	154	26	have	have	VERB
gujaf-83	154	27	is	be	AUX
gujaf-83	154	28	n	n	PRON
gujaf-83	154	29	505.98	505.98	NUM
gujaf-83	154	30	kobo	kobo	NOUN
gujaf-83	154	31	.	.	PUNCT
gujaf-83	155	1	the	the	DET
gujaf-83	155	2	standard	standard	ADJ
gujaf-83	155	3	deviation	deviation	NOUN
gujaf-83	155	4	indicates	indicate	VERB
gujaf-83	155	5	a	a	DET
gujaf-83	155	6	relatively	relatively	ADV
gujaf-83	155	7	low	low	ADJ
gujaf-83	155	8	dispersion	dispersion	NOUN
gujaf-83	155	9	from	from	ADP
gujaf-83	155	10	the	the	DET
gujaf-83	155	11	mean	mean	NOUN
gujaf-83	155	12	.	.	PUNCT
gujaf-83	156	1	the	the	DET
gujaf-83	156	2	large	large	ADJ
gujaf-83	156	3	figure	figure	NOUN
gujaf-83	156	4	as	as	SCONJ
gujaf-83	156	5	the	the	DET
gujaf-83	156	6	maximum	maximum	ADJ
gujaf-83	156	7	value	value	NOUN
gujaf-83	156	8	might	might	AUX
gujaf-83	156	9	be	be	AUX
gujaf-83	156	10	due	due	ADJ
gujaf-83	156	11	to	to	ADP
gujaf-83	156	12	differences	difference	NOUN
gujaf-83	156	13	amongst	amongst	ADP
gujaf-83	156	14	the	the	DET
gujaf-83	156	15	listed	list	VERB
gujaf-83	156	16	firms	firm	NOUN
gujaf-83	156	17	in	in	ADP
gujaf-83	156	18	terms	term	NOUN
gujaf-83	156	19	of	of	ADP
gujaf-83	156	20	size	size	NOUN
gujaf-83	156	21	,	,	PUNCT
gujaf-83	156	22	age	age	NOUN
gujaf-83	156	23	,	,	PUNCT
gujaf-83	156	24	volume	volume	NOUN
gujaf-83	156	25	of	of	ADP
gujaf-83	156	26	activities	activity	NOUN
gujaf-83	156	27	,	,	PUNCT
gujaf-83	156	28	customer	customer	NOUN
gujaf-83	156	29	patronage	patronage	NOUN
gujaf-83	156	30	,	,	PUNCT
gujaf-83	156	31	amongst	amongst	ADP
gujaf-83	156	32	others	other	NOUN
gujaf-83	156	33	.	.	PUNCT
gujaf-83	157	1	dividend	dividend	VERB
gujaf-83	157	2	per	per	ADP
gujaf-83	157	3	share	share	NOUN
gujaf-83	157	4	,	,	PUNCT
gujaf-83	157	5	dps	dps	PROPN
gujaf-83	157	6	has	have	VERB
gujaf-83	157	7	a	a	DET
gujaf-83	157	8	mean	mean	NOUN
gujaf-83	157	9	of	of	ADP
gujaf-83	157	10	0.199	0.199	NUM
gujaf-83	157	11	kobo	kobo	NOUN
gujaf-83	157	12	,	,	PUNCT
gujaf-83	157	13	standard	standard	ADJ
gujaf-83	157	14	deviation	deviation	NOUN
gujaf-83	157	15	of	of	ADP
gujaf-83	157	16	0.81	0.81	NUM
gujaf-83	157	17	kobo	kobo	NOUN
gujaf-83	157	18	,	,	PUNCT
gujaf-83	157	19	minimum	minimum	ADJ
gujaf-83	157	20	value	value	NOUN
gujaf-83	157	21	of	of	ADP
gujaf-83	157	22	0.000	0.000	NUM
gujaf-83	157	23	kobo	kobo	NOUN
gujaf-83	157	24	and	and	CCONJ
gujaf-83	157	25	maximum	maximum	ADJ
gujaf-83	157	26	value	value	NOUN
gujaf-83	157	27	of	of	ADP
gujaf-83	157	28	7.9999	7.9999	NUM
gujaf-83	157	29	.	.	PUNCT
gujaf-83	158	1	the	the	DET
gujaf-83	158	2	standard	standard	ADJ
gujaf-83	158	3	deviation	deviation	NOUN
gujaf-83	158	4	indicates	indicate	VERB
gujaf-83	158	5	a	a	DET
gujaf-83	158	6	relatively	relatively	ADV
gujaf-83	158	7	wide	wide	ADJ
gujaf-83	158	8	dispersion	dispersion	NOUN
gujaf-83	158	9	as	as	SCONJ
gujaf-83	158	10	some	some	DET
gujaf-83	158	11	firms	firm	NOUN
gujaf-83	158	12	under	under	ADP
gujaf-83	158	13	study	study	NOUN
gujaf-83	158	14	appeared	appear	VERB
gujaf-83	158	15	not	not	PART
gujaf-83	158	16	have	have	AUX
gujaf-83	158	17	paid	pay	VERB
gujaf-83	158	18	dividend	dividend	NOUN
gujaf-83	158	19	in	in	ADP
gujaf-83	158	20	some	some	DET
gujaf-83	158	21	years	year	NOUN
gujaf-83	158	22	or	or	CCONJ
gujaf-83	158	23	throughout	throughout	ADP
gujaf-83	158	24	the	the	DET
gujaf-83	158	25	period	period	NOUN
gujaf-83	158	26	of	of	ADP
gujaf-83	158	27	the	the	DET
gujaf-83	158	28	study	study	NOUN
gujaf-83	158	29	whereas	whereas	SCONJ
gujaf-83	158	30	a	a	DET
gujaf-83	158	31	maximum	maximum	NOUN
gujaf-83	158	32	of	of	ADP
gujaf-83	158	33	n	n	PRON
gujaf-83	158	34	0.199	0.199	NUM
gujaf-83	158	35	kobo	kobo	NOUN
gujaf-83	158	36	was	be	AUX
gujaf-83	158	37	paid	pay	VERB
gujaf-83	158	38	as	as	ADP
gujaf-83	158	39	dividend	dividend	NOUN
gujaf-83	158	40	.	.	PUNCT
gujaf-83	159	1	some	some	PRON
gujaf-83	159	2	of	of	ADP
gujaf-83	159	3	the	the	DET
gujaf-83	159	4	firms	firm	NOUN
gujaf-83	159	5	that	that	PRON
gujaf-83	159	6	could	could	AUX
gujaf-83	159	7	not	not	PART
gujaf-83	159	8	pay	pay	VERB
gujaf-83	159	9	dividend	dividend	NOUN
gujaf-83	159	10	might	might	AUX
gujaf-83	159	11	be	be	AUX
gujaf-83	159	12	those	those	PRON
gujaf-83	159	13	that	that	PRON
gujaf-83	159	14	have	have	AUX
gujaf-83	159	15	suffered	suffer	VERB
gujaf-83	159	16	losses	loss	NOUN
gujaf-83	159	17	and	and	CCONJ
gujaf-83	159	18	possibly	possibly	ADV
gujaf-83	159	19	those	those	PRON
gujaf-83	159	20	with	with	ADP
gujaf-83	159	21	negative	negative	ADJ
gujaf-83	159	22	book	book	NOUN
gujaf-83	159	23	values	value	NOUN
gujaf-83	159	24	per	per	ADP
gujaf-83	159	25	share	share	NOUN
gujaf-83	159	26	during	during	ADP
gujaf-83	159	27	the	the	DET
gujaf-83	159	28	study	study	NOUN
gujaf-83	159	29	period	period	NOUN
gujaf-83	159	30	.	.	PUNCT
gujaf-83	160	1	non	non	ADJ
gujaf-83	160	2	-	-	NOUN
gujaf-83	160	3	payment	payment	NOUN
gujaf-83	160	4	of	of	ADP
gujaf-83	160	5	dividend	dividend	NOUN
gujaf-83	160	6	might	might	AUX
gujaf-83	160	7	deter	deter	VERB
gujaf-83	160	8	some	some	DET
gujaf-83	160	9	investors	investor	NOUN
gujaf-83	160	10	from	from	ADP
gujaf-83	160	11	the	the	DET
gujaf-83	160	12	firms	firm	NOUN
gujaf-83	160	13	,	,	PUNCT
gujaf-83	160	14	particularly	particularly	ADV
gujaf-83	160	15	those	those	PRON
gujaf-83	160	16	that	that	PRON
gujaf-83	160	17	are	be	AUX
gujaf-83	160	18	interest	interest	NOUN
gujaf-83	160	19	in	in	ADP
gujaf-83	160	20	quick	quick	ADJ
gujaf-83	160	21	returns	return	NOUN
gujaf-83	160	22	from	from	ADP
gujaf-83	160	23	their	their	PRON
gujaf-83	160	24	investments	investment	NOUN
gujaf-83	160	25	in	in	ADP
gujaf-83	160	26	form	form	NOUN
gujaf-83	160	27	of	of	ADP
gujaf-83	160	28	dividend	dividend	NOUN
gujaf-83	160	29	.	.	PUNCT
gujaf-83	161	1	this	this	PRON
gujaf-83	161	2	,	,	PUNCT
gujaf-83	161	3	therefore	therefore	ADV
gujaf-83	161	4	may	may	AUX
gujaf-83	161	5	hinder	hinder	VERB
gujaf-83	161	6	the	the	DET
gujaf-83	161	7	profit	profit	NOUN
gujaf-83	161	8	prospects	prospect	NOUN
gujaf-83	161	9	,	,	PUNCT
gujaf-83	161	10	cripple	cripple	VERB
gujaf-83	161	11	cash	cash	NOUN
gujaf-83	161	12	flow	flow	NOUN
gujaf-83	161	13	and	and	CCONJ
gujaf-83	161	14	growth	growth	NOUN
gujaf-83	161	15	in	in	ADP
gujaf-83	161	16	book	book	NOUN
gujaf-83	161	17	value	value	NOUN
gujaf-83	161	18	of	of	ADP
gujaf-83	161	19	the	the	DET
gujaf-83	161	20	studied	study	VERB
gujaf-83	161	21	firms	firm	NOUN
gujaf-83	161	22	.	.	PUNCT
gujaf-83	162	1	interaction	interaction	NOUN
gujaf-83	162	2	of	of	ADP
gujaf-83	162	3	audit	audit	NOUN
gujaf-83	162	4	quality	quality	NOUN
gujaf-83	162	5	with	with	ADP
gujaf-83	162	6	earnings	earning	NOUN
gujaf-83	162	7	per	per	ADP
gujaf-83	162	8	share	share	NOUN
gujaf-83	162	9	,	,	PUNCT
gujaf-83	162	10	aqeps	aqep	VERB
gujaf-83	162	11	shows	show	VERB
gujaf-83	162	12	a	a	DET
gujaf-83	162	13	minimum	minimum	ADJ
gujaf-83	162	14	value	value	NOUN
gujaf-83	162	15	of	of	ADP
gujaf-83	162	16	-5.16	-5.16	NOUN
gujaf-83	162	17	,	,	PUNCT
gujaf-83	162	18	maximum	maximum	ADJ
gujaf-83	162	19	value	value	NOUN
gujaf-83	162	20	of	of	ADP
gujaf-83	162	21	n496.47	n496.47	X
gujaf-83	162	22	kobo	kobo	NOUN
gujaf-83	162	23	,	,	PUNCT
gujaf-83	162	24	mean	mean	ADJ
gujaf-83	162	25	value	value	NOUN
gujaf-83	162	26	of	of	ADP
gujaf-83	162	27	n	n	PROPN
gujaf-83	162	28	0.6870	0.6870	NUM
gujaf-83	162	29	kobo	kobo	NOUN
gujaf-83	162	30	and	and	CCONJ
gujaf-83	162	31	standard	standard	ADJ
gujaf-83	162	32	deviation	deviation	NOUN
gujaf-83	162	33	value	value	NOUN
gujaf-83	162	34	of	of	ADP
gujaf-83	162	35	n16.199	n16.199	PROPN
gujaf-83	162	36	kobo	kobo	NOUN
gujaf-83	162	37	.	.	PUNCT
gujaf-83	163	1	the	the	DET
gujaf-83	163	2	standard	standard	ADJ
gujaf-83	163	3	deviation	deviation	NOUN
gujaf-83	163	4	of	of	ADP
gujaf-83	163	5	n16.199	n16.199	NOUN
gujaf-83	163	6	indicates	indicate	VERB
gujaf-83	163	7	that	that	SCONJ
gujaf-83	163	8	there	there	PRON
gujaf-83	163	9	is	be	VERB
gujaf-83	163	10	relatively	relatively	ADV
gujaf-83	163	11	large	large	ADJ
gujaf-83	163	12	dispersion	dispersion	NOUN
gujaf-83	163	13	from	from	ADP
gujaf-83	163	14	the	the	DET
gujaf-83	163	15	mean	mean	NOUN
gujaf-83	163	16	as	as	SCONJ
gujaf-83	163	17	the	the	DET
gujaf-83	163	18	standard	standard	ADJ
gujaf-83	163	19	deviation	deviation	NOUN
gujaf-83	163	20	value	value	NOUN
gujaf-83	163	21	is	be	AUX
gujaf-83	163	22	far	far	ADV
gujaf-83	163	23	larger	large	ADJ
gujaf-83	163	24	than	than	ADP
gujaf-83	163	25	the	the	DET
gujaf-83	163	26	mean	mean	ADJ
gujaf-83	163	27	value	value	NOUN
gujaf-83	163	28	.	.	PUNCT
gujaf-83	164	1	the	the	DET
gujaf-83	164	2	minimum	minimum	ADJ
gujaf-83	164	3	value	value	NOUN
gujaf-83	164	4	of	of	ADP
gujaf-83	164	5	n-5.16	n-5.16	PROPN
gujaf-83	164	6	kobo	kobo	PROPN
gujaf-83	164	7	signifies	signify	VERB
gujaf-83	164	8	that	that	SCONJ
gujaf-83	164	9	some	some	PRON
gujaf-83	164	10	of	of	ADP
gujaf-83	164	11	the	the	DET
gujaf-83	164	12	listed	list	VERB
gujaf-83	164	13	firms	firm	NOUN
gujaf-83	164	14	incurred	incur	VERB
gujaf-83	164	15	losses	loss	NOUN
gujaf-83	164	16	during	during	ADP
gujaf-83	164	17	the	the	DET
gujaf-83	164	18	period	period	NOUN
gujaf-83	164	19	of	of	ADP
gujaf-83	164	20	the	the	DET
gujaf-83	164	21	study	study	NOUN
gujaf-83	164	22	.	.	PUNCT
gujaf-83	165	1	this	this	PRON
gujaf-83	165	2	could	could	AUX
gujaf-83	165	3	explain	explain	VERB
gujaf-83	165	4	why	why	SCONJ
gujaf-83	165	5	some	some	DET
gujaf-83	165	6	firms	firm	NOUN
gujaf-83	165	7	’	'	PUNCT
gujaf-83	165	8	book	book	NOUN
gujaf-83	165	9	value	value	NOUN
gujaf-83	165	10	is	be	AUX
gujaf-83	165	11	lower	low	ADJ
gujaf-83	165	12	than	than	ADP
gujaf-83	165	13	1	1	NUM
gujaf-83	165	14	kobo	kobo	NOUN
gujaf-83	165	15	.	.	PUNCT
gujaf-83	166	1	the	the	DET
gujaf-83	166	2	maximum	maximum	ADJ
gujaf-83	166	3	value	value	NOUN
gujaf-83	166	4	of	of	ADP
gujaf-83	166	5	n496.47	n496.47	X
gujaf-83	166	6	kobo	kobo	NOUN
gujaf-83	166	7	is	be	AUX
gujaf-83	166	8	relatively	relatively	ADV
gujaf-83	166	9	large	large	ADJ
gujaf-83	166	10	;	;	PUNCT
gujaf-83	166	11	this	this	PRON
gujaf-83	166	12	can	can	AUX
gujaf-83	166	13	be	be	AUX
gujaf-83	166	14	explained	explain	VERB
gujaf-83	166	15	by	by	ADP
gujaf-83	166	16	the	the	DET
gujaf-83	166	17	differences	difference	NOUN
gujaf-83	166	18	in	in	ADP
gujaf-83	166	19	the	the	DET
gujaf-83	166	20	firms	firm	NOUN
gujaf-83	166	21	in	in	ADP
gujaf-83	166	22	terms	term	NOUN
gujaf-83	166	23	of	of	ADP
gujaf-83	166	24	age	age	NOUN
gujaf-83	166	25	,	,	PUNCT
gujaf-83	166	26	size	size	NOUN
gujaf-83	166	27	,	,	PUNCT
gujaf-83	166	28	level	level	NOUN
gujaf-83	166	29	of	of	ADP
gujaf-83	166	30	activity	activity	NOUN
gujaf-83	166	31	,	,	PUNCT
gujaf-83	166	32	branches	branch	NOUN
gujaf-83	166	33	,	,	PUNCT
gujaf-83	166	34	amongst	amongst	ADP
gujaf-83	166	35	others	other	NOUN
gujaf-83	166	36	.	.	PUNCT
gujaf-83	167	1	interaction	interaction	NOUN
gujaf-83	167	2	of	of	ADP
gujaf-83	167	3	audit	audit	NOUN
gujaf-83	167	4	quality	quality	NOUN
gujaf-83	167	5	with	with	ADP
gujaf-83	167	6	book	book	NOUN
gujaf-83	167	7	value	value	NOUN
gujaf-83	167	8	per	per	ADP
gujaf-83	167	9	share	share	NOUN
gujaf-83	167	10	indicates	indicate	VERB
gujaf-83	167	11	the	the	DET
gujaf-83	167	12	minimum	minimum	ADJ
gujaf-83	167	13	value	value	NOUN
gujaf-83	167	14	of	of	ADP
gujaf-83	167	15	n	n	PROPN
gujaf-83	167	16	0.000	0.000	NUM
gujaf-83	167	17	kobo	kobo	NOUN
gujaf-83	167	18	,	,	PUNCT
gujaf-83	167	19	maximum	maximum	ADJ
gujaf-83	167	20	value	value	NOUN
gujaf-83	167	21	of	of	ADP
gujaf-83	167	22	n3,747.5kobo	n3,747.5kobo	NOUN
gujaf-83	167	23	and	and	CCONJ
gujaf-83	167	24	mean	mean	ADJ
gujaf-83	167	25	value	value	NOUN
gujaf-83	167	26	of	of	ADP
gujaf-83	167	27	n9.99	n9.99	PROPN
gujaf-83	167	28	kobo	kobo	NOUN
gujaf-83	167	29	and	and	CCONJ
gujaf-83	167	30	standard	standard	ADJ
gujaf-83	167	31	deviation	deviation	NOUN
gujaf-83	167	32	of	of	ADP
gujaf-83	167	33	n123.92	n123.92	NOUN
gujaf-83	167	34	which	which	PRON
gujaf-83	167	35	is	be	AUX
gujaf-83	167	36	relatively	relatively	ADV
gujaf-83	167	37	large	large	ADJ
gujaf-83	167	38	indicate	indicate	ADJ
gujaf-83	167	39	wide	wide	ADJ
gujaf-83	167	40	variation	variation	NOUN
gujaf-83	167	41	from	from	ADP
gujaf-83	167	42	the	the	DET
gujaf-83	167	43	mean	mean	NOUN
gujaf-83	167	44	as	as	SCONJ
gujaf-83	167	45	the	the	DET
gujaf-83	167	46	standard	standard	ADJ
gujaf-83	167	47	deviation	deviation	NOUN
gujaf-83	167	48	value	value	NOUN
gujaf-83	167	49	is	be	AUX
gujaf-83	167	50	high	high	ADJ
gujaf-83	167	51	.	.	PUNCT
gujaf-83	168	1	the	the	DET
gujaf-83	168	2	mean	mean	ADJ
gujaf-83	168	3	value	value	NOUN
gujaf-83	168	4	means	mean	VERB
gujaf-83	168	5	that	that	SCONJ
gujaf-83	168	6	on	on	ADP
gujaf-83	168	7	average	average	ADJ
gujaf-83	168	8	the	the	DET
gujaf-83	168	9	aqbvp	aqbvp	PROPN
gujaf-83	168	10	of	of	ADP
gujaf-83	168	11	all	all	DET
gujaf-83	168	12	the	the	DET
gujaf-83	168	13	firms	firm	NOUN
gujaf-83	168	14	is	be	AUX
gujaf-83	168	15	n9.99kobo	n9.99kobo	VERB
gujaf-83	168	16	.	.	PUNCT
gujaf-83	169	1	the	the	DET
gujaf-83	169	2	maximum	maximum	ADJ
gujaf-83	169	3	value	value	NOUN
gujaf-83	169	4	of	of	ADP
gujaf-83	169	5	value	value	NOUN
gujaf-83	169	6	of	of	ADP
gujaf-83	169	7	n3747.5kobo	n3747.5kobo	PRON
gujaf-83	169	8	which	which	PRON
gujaf-83	169	9	is	be	AUX
gujaf-83	169	10	also	also	ADV
gujaf-83	169	11	large	large	ADJ
gujaf-83	169	12	,	,	PUNCT
gujaf-83	169	13	this	this	PRON
gujaf-83	169	14	might	might	AUX
gujaf-83	169	15	be	be	AUX
gujaf-83	169	16	due	due	ADJ
gujaf-83	169	17	to	to	ADP
gujaf-83	169	18	the	the	DET
gujaf-83	169	19	difference	difference	NOUN
gujaf-83	169	20	in	in	ADP
gujaf-83	169	21	the	the	DET
gujaf-83	169	22	size	size	NOUN
gujaf-83	169	23	amongst	amongst	ADP
gujaf-83	169	24	the	the	DET
gujaf-83	169	25	studied	study	VERB
gujaf-83	169	26	listed	list	VERB
gujaf-83	169	27	firms	firm	NOUN
gujaf-83	169	28	in	in	ADP
gujaf-83	169	29	nigeria	nigeria	PROPN
gujaf-83	169	30	.	.	PUNCT
gujaf-83	170	1	the	the	DET
gujaf-83	170	2	minimum	minimum	ADJ
gujaf-83	170	3	value	value	NOUN
gujaf-83	170	4	simple	simple	ADJ
gujaf-83	170	5	means	mean	NOUN
gujaf-83	170	6	least	least	ADJ
gujaf-83	170	7	value	value	VERB
gujaf-83	170	8	a	a	DET
gujaf-83	170	9	firm	firm	NOUN
gujaf-83	170	10	has	have	VERB
gujaf-83	170	11	after	after	ADP
gujaf-83	170	12	the	the	DET
gujaf-83	170	13	interaction	interaction	NOUN
gujaf-83	170	14	of	of	ADP
gujaf-83	170	15	book	book	NOUN
gujaf-83	170	16	value	value	NOUN
gujaf-83	170	17	with	with	ADP
gujaf-83	170	18	audit	audit	NOUN
gujaf-83	170	19	quality	quality	NOUN
gujaf-83	170	20	is	be	AUX
gujaf-83	170	21	n0.000	n0.000	PROPN
gujaf-83	170	22	kobo	kobo	NOUN
gujaf-83	170	23	.	.	PUNCT
gujaf-83	171	1	interaction	interaction	NOUN
gujaf-83	171	2	of	of	ADP
gujaf-83	171	3	audit	audit	NOUN
gujaf-83	171	4	quality	quality	NOUN
gujaf-83	171	5	with	with	ADP
gujaf-83	171	6	cash	cash	NOUN
gujaf-83	171	7	flow	flow	NOUN
gujaf-83	171	8	has	have	VERB
gujaf-83	171	9	a	a	DET
gujaf-83	171	10	mean	mean	ADJ
gujaf-83	171	11	value	value	NOUN
gujaf-83	171	12	of	of	ADP
gujaf-83	171	13	n0.86kobo	n0.86kobo	X
gujaf-83	171	14	standard	standard	ADJ
gujaf-83	171	15	deviation	deviation	NOUN
gujaf-83	171	16	value	value	NOUN
gujaf-83	171	17	of	of	ADP
gujaf-83	171	18	n16.67	n16.67	ADJ
gujaf-83	171	19	,	,	PUNCT
gujaf-83	171	20	minimum	minimum	ADJ
gujaf-83	171	21	value	value	NOUN
gujaf-83	171	22	of	of	ADP
gujaf-83	171	23	n-26.08	n-26.08	DET
gujaf-83	171	24	kobo	kobo	NOUN
gujaf-83	171	25	and	and	CCONJ
gujaf-83	171	26	n505.89kobo	n505.89kobo	NOUN
gujaf-83	171	27	as	as	ADP
gujaf-83	171	28	the	the	DET
gujaf-83	171	29	maximum	maximum	ADJ
gujaf-83	171	30	value	value	NOUN
gujaf-83	171	31	.	.	PUNCT
gujaf-83	172	1	the	the	DET
gujaf-83	172	2	minimum	minimum	ADJ
gujaf-83	172	3	value	value	NOUN
gujaf-83	172	4	indicates	indicate	VERB
gujaf-83	172	5	that	that	SCONJ
gujaf-83	172	6	at	at	ADP
gujaf-83	172	7	least	least	ADJ
gujaf-83	172	8	some	some	PRON
gujaf-83	172	9	of	of	ADP
gujaf-83	172	10	the	the	DET
gujaf-83	172	11	firms	firm	NOUN
gujaf-83	172	12	suffered	suffer	VERB
gujaf-83	172	13	shortage	shortage	NOUN
gujaf-83	172	14	of	of	ADP
gujaf-83	172	15	n-26.08	n-26.08	DET
gujaf-83	172	16	kobo	kobo	NOUN
gujaf-83	172	17	during	during	ADP
gujaf-83	172	18	the	the	DET
gujaf-83	172	19	study	study	NOUN
gujaf-83	172	20	period	period	NOUN
gujaf-83	172	21	.	.	PUNCT
gujaf-83	173	1	after	after	ADP
gujaf-83	173	2	the	the	DET
gujaf-83	173	3	moderation	moderation	NOUN
gujaf-83	173	4	it	it	PRON
gujaf-83	173	5	appears	appear	VERB
gujaf-83	173	6	that	that	SCONJ
gujaf-83	173	7	the	the	DET
gujaf-83	173	8	mean	mean	ADJ
gujaf-83	173	9	value	value	NOUN
gujaf-83	173	10	has	have	AUX
gujaf-83	173	11	reduced	reduce	VERB
gujaf-83	173	12	probably	probably	ADV
gujaf-83	173	13	indicating	indicate	VERB
gujaf-83	173	14	that	that	SCONJ
gujaf-83	173	15	some	some	DET
gujaf-83	173	16	figures	figure	NOUN
gujaf-83	173	17	were	be	AUX
gujaf-83	173	18	overstated	overstate	VERB
gujaf-83	173	19	before	before	ADV
gujaf-83	173	20	.	.	PUNCT
gujaf-83	174	1	the	the	DET
gujaf-83	174	2	standard	standard	ADJ
gujaf-83	174	3	deviation	deviation	NOUN
gujaf-83	174	4	figure	figure	NOUN
gujaf-83	174	5	of	of	ADP
gujaf-83	174	6	n16.67kobo	n16.67kobo	X
gujaf-83	174	7	signifies	signifie	NOUN
gujaf-83	174	8	somewhat	somewhat	ADV
gujaf-83	174	9	wide	wide	ADJ
gujaf-83	174	10	variation	variation	NOUN
gujaf-83	174	11	from	from	ADP
gujaf-83	174	12	the	the	DET
gujaf-83	174	13	mean	mean	NOUN
gujaf-83	174	14	as	as	SCONJ
gujaf-83	174	15	the	the	DET
gujaf-83	174	16	standard	standard	ADJ
gujaf-83	174	17	deviation	deviation	NOUN
gujaf-83	174	18	value	value	NOUN
gujaf-83	174	19	is	be	AUX
gujaf-83	174	20	high	high	ADJ
gujaf-83	174	21	.	.	PUNCT
gujaf-83	175	1	audit	audit	NOUN
gujaf-83	175	2	quality	quality	NOUN
gujaf-83	175	3	interaction	interaction	NOUN
gujaf-83	175	4	with	with	ADP
gujaf-83	175	5	dividend	dividend	NOUN
gujaf-83	175	6	per	per	ADP
gujaf-83	175	7	share	share	NOUN
gujaf-83	175	8	,	,	PUNCT
gujaf-83	175	9	aqdps	aqdps	ADV
gujaf-83	175	10	has	have	VERB
gujaf-83	175	11	a	a	DET
gujaf-83	175	12	minimum	minimum	ADJ
gujaf-83	175	13	value	value	NOUN
gujaf-83	175	14	of	of	ADP
gujaf-83	175	15	n0.000	n0.000	PROPN
gujaf-83	175	16	kobo	kobo	NOUN
gujaf-83	175	17	,	,	PUNCT
gujaf-83	175	18	maximum	maximum	ADJ
gujaf-83	175	19	value	value	NOUN
gujaf-83	175	20	of	of	ADP
gujaf-83	175	21	n	n	DET
gujaf-83	175	22	7.999kobo	7.999kobo	NOUN
gujaf-83	175	23	,	,	PUNCT
gujaf-83	175	24	mean	mean	ADJ
gujaf-83	175	25	value	value	NOUN
gujaf-83	175	26	of	of	ADP
gujaf-83	175	27	n0.078	n0.078	NOUN
gujaf-83	175	28	and	and	CCONJ
gujaf-83	175	29	standard	standard	ADJ
gujaf-83	175	30	deviation	deviation	NOUN
gujaf-83	175	31	n0.512kobo	n0.512kobo	PROPN
gujaf-83	175	32	.	.	PUNCT
gujaf-83	176	1	after	after	ADP
gujaf-83	176	2	the	the	DET
gujaf-83	176	3	interaction	interaction	NOUN
gujaf-83	176	4	the	the	DET
gujaf-83	176	5	standard	standard	ADJ
gujaf-83	176	6	deviation	deviation	NOUN
gujaf-83	176	7	value	value	NOUN
gujaf-83	176	8	appears	appear	VERB
gujaf-83	176	9	relatively	relatively	ADV
gujaf-83	176	10	high	high	ADJ
gujaf-83	176	11	as	as	SCONJ
gujaf-83	176	12	it	it	PRON
gujaf-83	176	13	is	be	AUX
gujaf-83	176	14	higher	high	ADJ
gujaf-83	176	15	than	than	ADP
gujaf-83	176	16	the	the	DET
gujaf-83	176	17	gusau	gusau	ADJ
gujaf-83	176	18	journal	journal	NOUN
gujaf-83	176	19	of	of	ADP
gujaf-83	176	20	accounting	accounting	NOUN
gujaf-83	176	21	and	and	CCONJ
gujaf-83	176	22	finance	finance	NOUN
gujaf-83	176	23	,	,	PUNCT
gujaf-83	176	24	vol	vol	NOUN
gujaf-83	176	25	.	.	PROPN
gujaf-83	176	26	2	2	NUM
gujaf-83	176	27	,	,	PUNCT
gujaf-83	176	28	issue	issue	NOUN
gujaf-83	176	29	3	3	NUM
gujaf-83	176	30	,	,	PUNCT
gujaf-83	176	31	april	april	PROPN
gujaf-83	176	32	,	,	PUNCT
gujaf-83	176	33	2021	2021	NUM
gujaf-83	176	34	11	11	NUM
gujaf-83	176	35	mean	mean	NOUN
gujaf-83	176	36	value	value	NOUN
gujaf-83	176	37	signifying	signify	VERB
gujaf-83	176	38	wide	wide	ADJ
gujaf-83	176	39	dispersion	dispersion	NOUN
gujaf-83	176	40	.	.	PUNCT
gujaf-83	177	1	the	the	DET
gujaf-83	177	2	mean	mean	ADJ
gujaf-83	177	3	value	value	NOUN
gujaf-83	177	4	of	of	ADP
gujaf-83	177	5	n0.078	n0.078	NOUN
gujaf-83	177	6	indicates	indicate	VERB
gujaf-83	177	7	that	that	SCONJ
gujaf-83	177	8	on	on	ADP
gujaf-83	177	9	average	average	ADJ
gujaf-83	177	10	a	a	DET
gujaf-83	177	11	firm	firm	NOUN
gujaf-83	177	12	within	within	ADP
gujaf-83	177	13	the	the	DET
gujaf-83	177	14	same	same	ADJ
gujaf-83	177	15	firms	firm	NOUN
gujaf-83	177	16	pays	pay	VERB
gujaf-83	177	17	n0.07kobo	n0.07kobo	PROPN
gujaf-83	177	18	as	as	ADP
gujaf-83	177	19	dividend	dividend	NOUN
gujaf-83	177	20	.	.	PUNCT
gujaf-83	178	1	the	the	DET
gujaf-83	178	2	minimum	minimum	ADJ
gujaf-83	178	3	value	value	NOUN
gujaf-83	178	4	of	of	ADP
gujaf-83	178	5	n0.000k0bo	n0.000k0bo	PROPN
gujaf-83	178	6	signifies	signify	VERB
gujaf-83	178	7	that	that	SCONJ
gujaf-83	178	8	in	in	ADP
gujaf-83	178	9	some	some	DET
gujaf-83	178	10	years	year	NOUN
gujaf-83	178	11	of	of	ADP
gujaf-83	178	12	the	the	DET
gujaf-83	178	13	study	study	NOUN
gujaf-83	178	14	period	period	NOUN
gujaf-83	178	15	some	some	PRON
gujaf-83	178	16	of	of	ADP
gujaf-83	178	17	the	the	DET
gujaf-83	178	18	listed	list	VERB
gujaf-83	178	19	firms	firm	NOUN
gujaf-83	178	20	did	do	AUX
gujaf-83	178	21	not	not	PART
gujaf-83	178	22	pay	pay	VERB
gujaf-83	178	23	dividend	dividend	NOUN
gujaf-83	178	24	.	.	PUNCT
gujaf-83	179	1	this	this	PRON
gujaf-83	179	2	could	could	AUX
gujaf-83	179	3	be	be	AUX
gujaf-83	179	4	due	due	ADJ
gujaf-83	179	5	to	to	ADP
gujaf-83	179	6	low	low	ADJ
gujaf-83	179	7	profit	profit	NOUN
gujaf-83	179	8	made	make	VERB
gujaf-83	179	9	by	by	ADP
gujaf-83	179	10	the	the	DET
gujaf-83	179	11	firms	firm	NOUN
gujaf-83	179	12	,	,	PUNCT
gujaf-83	179	13	and	and	CCONJ
gujaf-83	179	14	the	the	DET
gujaf-83	179	15	maximum	maximum	ADJ
gujaf-83	179	16	value	value	NOUN
gujaf-83	179	17	of	of	ADP
gujaf-83	179	18	n7.99kobo	n7.99kobo	NOUN
gujaf-83	179	19	signifies	signifie	NOUN
gujaf-83	179	20	that	that	SCONJ
gujaf-83	179	21	after	after	ADP
gujaf-83	179	22	moderation	moderation	NOUN
gujaf-83	179	23	with	with	ADP
gujaf-83	179	24	audit	audit	NOUN
gujaf-83	179	25	quality	quality	NOUN
gujaf-83	179	26	that	that	PRON
gujaf-83	179	27	was	be	AUX
gujaf-83	179	28	the	the	DET
gujaf-83	179	29	highest	high	ADJ
gujaf-83	179	30	amount	amount	NOUN
gujaf-83	179	31	paid	pay	VERB
gujaf-83	179	32	by	by	ADP
gujaf-83	179	33	the	the	DET
gujaf-83	179	34	listed	list	VERB
gujaf-83	179	35	firms	firm	NOUN
gujaf-83	179	36	as	as	ADP
gujaf-83	179	37	dividend	dividend	NOUN
gujaf-83	179	38	.	.	PUNCT
gujaf-83	180	1	the	the	DET
gujaf-83	180	2	association	association	NOUN
gujaf-83	180	3	has	have	AUX
gujaf-83	180	4	also	also	ADV
gujaf-83	180	5	been	be	AUX
gujaf-83	180	6	established	establish	VERB
gujaf-83	180	7	between	between	ADP
gujaf-83	180	8	the	the	DET
gujaf-83	180	9	dependent	dependent	ADJ
gujaf-83	180	10	variable	variable	NOUN
gujaf-83	180	11	and	and	CCONJ
gujaf-83	180	12	independent	independent	ADJ
gujaf-83	180	13	as	as	ADV
gujaf-83	180	14	well	well	ADV
gujaf-83	180	15	as	as	ADP
gujaf-83	180	16	association	association	NOUN
gujaf-83	180	17	has	have	AUX
gujaf-83	180	18	also	also	ADV
gujaf-83	180	19	been	be	AUX
gujaf-83	180	20	established	establish	VERB
gujaf-83	180	21	between	between	ADP
gujaf-83	180	22	the	the	DET
gujaf-83	180	23	independent	independent	ADJ
gujaf-83	180	24	variables	variable	NOUN
gujaf-83	180	25	themselves	themselves	PRON
gujaf-83	180	26	.	.	PUNCT
gujaf-83	181	1	also	also	ADV
gujaf-83	181	2	,	,	PUNCT
gujaf-83	181	3	all	all	DET
gujaf-83	181	4	the	the	DET
gujaf-83	181	5	independent	independent	ADJ
gujaf-83	181	6	variables	variable	NOUN
gujaf-83	181	7	are	be	AUX
gujaf-83	181	8	positively	positively	ADV
gujaf-83	181	9	associated	associate	VERB
gujaf-83	181	10	amongst	amongst	ADP
gujaf-83	181	11	themselves	themselves	PRON
gujaf-83	181	12	except	except	SCONJ
gujaf-83	181	13	for	for	ADP
gujaf-83	181	14	the	the	DET
gujaf-83	181	15	audit	audit	NOUN
gujaf-83	181	16	quality	quality	NOUN
gujaf-83	181	17	which	which	PRON
gujaf-83	181	18	is	be	AUX
gujaf-83	181	19	negatively	negatively	ADV
gujaf-83	181	20	associated	associate	VERB
gujaf-83	181	21	with	with	ADP
gujaf-83	181	22	earnings	earning	NOUN
gujaf-83	181	23	per	per	ADP
gujaf-83	181	24	share	share	NOUN
gujaf-83	181	25	,	,	PUNCT
gujaf-83	181	26	though	though	SCONJ
gujaf-83	181	27	not	not	PART
gujaf-83	181	28	significant	significant	VERB
gujaf-83	181	29	all	all	DET
gujaf-83	181	30	levels	level	NOUN
gujaf-83	181	31	(	(	PUNCT
gujaf-83	181	32	see	see	VERB
gujaf-83	181	33	appendix	appendix	NOUN
gujaf-83	181	34	)	)	PUNCT
gujaf-83	181	35	.	.	PUNCT
gujaf-83	182	1	4.1	4.1	NUM
gujaf-83	182	2	summary	summary	NOUN
gujaf-83	182	3	of	of	ADP
gujaf-83	182	4	regression	regression	NOUN
gujaf-83	182	5	results	result	VERB
gujaf-83	182	6	this	this	DET
gujaf-83	182	7	subsection	subsection	NOUN
gujaf-83	182	8	presents	present	VERB
gujaf-83	182	9	and	and	CCONJ
gujaf-83	182	10	discusses	discuss	VERB
gujaf-83	182	11	the	the	DET
gujaf-83	182	12	regression	regression	NOUN
gujaf-83	182	13	results	result	NOUN
gujaf-83	182	14	,	,	PUNCT
gujaf-83	182	15	tests	test	VERB
gujaf-83	182	16	the	the	DET
gujaf-83	182	17	various	various	ADJ
gujaf-83	182	18	hypotheses	hypothesis	NOUN
gujaf-83	182	19	developed	develop	VERB
gujaf-83	182	20	for	for	ADP
gujaf-83	182	21	the	the	DET
gujaf-83	182	22	study	study	NOUN
gujaf-83	182	23	and	and	CCONJ
gujaf-83	182	24	making	making	NOUN
gujaf-83	182	25	of	of	ADP
gujaf-83	182	26	inferences	inference	NOUN
gujaf-83	182	27	based	base	VERB
gujaf-83	182	28	on	on	ADP
gujaf-83	182	29	the	the	DET
gujaf-83	182	30	results	result	NOUN
gujaf-83	182	31	.	.	PUNCT
gujaf-83	183	1	table	table	NOUN
gujaf-83	183	2	3	3	NUM
gujaf-83	183	3	:	:	PUNCT
gujaf-83	183	4	summary	summary	NOUN
gujaf-83	183	5	of	of	ADP
gujaf-83	183	6	ols	ol	NOUN
gujaf-83	183	7	regression	regression	NOUN
gujaf-83	183	8	and	and	CCONJ
gujaf-83	183	9	diagnostic	diagnostic	ADJ
gujaf-83	183	10	tests	test	NOUN
gujaf-83	183	11	model	model	VERB
gujaf-83	183	12	1	1	NUM
gujaf-83	183	13	model	model	NOUN
gujaf-83	183	14	2	2	NUM
gujaf-83	183	15	co	co	ADJ
gujaf-83	183	16	-	-	ADJ
gujaf-83	183	17	efficient	efficient	ADJ
gujaf-83	183	18	t	t	PROPN
gujaf-83	183	19	-	-	PUNCT
gujaf-83	183	20	stat	stat	NOUN
gujaf-83	183	21	prob	prob	PROPN
gujaf-83	183	22	coefficient	coefficient	PROPN
gujaf-83	183	23	t	t	PROPN
gujaf-83	183	24	-	-	PUNCT
gujaf-83	183	25	stat	stat	NOUN
gujaf-83	183	26	prob	prob	NOUN
gujaf-83	183	27	constant	constant	VERB
gujaf-83	183	28	8.3636	8.3636	NUM
gujaf-83	183	29	7.33	7.33	NUM
gujaf-83	183	30	0.000	0.000	NUM
gujaf-83	183	31	2.5626	2.5626	NUM
gujaf-83	183	32	1.63	1.63	NUM
gujaf-83	183	33	0.104	0.104	NUM
gujaf-83	183	34	eps	eps	PROPN
gujaf-83	183	35	2.9286	2.9286	NUM
gujaf-83	183	36	4.02	4.02	NUM
gujaf-83	183	37	0.000	0.000	NUM
gujaf-83	183	38	1.6810	1.6810	NUM
gujaf-83	183	39	1.68	1.68	NUM
gujaf-83	183	40	0.094	0.094	NUM
gujaf-83	183	41	bvp	bvp	PROPN
gujaf-83	183	42	-0.0553	-0.0553	PROPN
gujaf-83	183	43	-1.33	-1.33	VERB
gujaf-83	183	44	0.184	0.184	NUM
gujaf-83	183	45	0.0624	0.0624	NUM
gujaf-83	183	46	1.09	1.09	NUM
gujaf-83	183	47	0.276	0.276	NUM
gujaf-83	183	48	cfps	cfps	NOUN
gujaf-83	183	49	-0.1491	-0.1491	X
gujaf-83	183	50	-0.58	-0.58	VERB
gujaf-83	183	51	0.562	0.562	NUM
gujaf-83	183	52	0.0631	0.0631	NUM
gujaf-83	183	53	0.18	0.18	NUM
gujaf-83	183	54	0.858	0.858	NUM
gujaf-83	183	55	dps	dps	NOUN
gujaf-83	183	56	17.9057	17.9057	NUM
gujaf-83	183	57	8.24	8.24	NUM
gujaf-83	183	58	0.000	0.000	NUM
gujaf-83	184	1	22.8905	22.8905	NUM
gujaf-83	184	2	7.66	7.66	NUM
gujaf-83	184	3	0.000	0.000	NUM
gujaf-83	184	4	aq	aq	NOUN
gujaf-83	184	5	11.5512	11.5512	NUM
gujaf-83	184	6	5.21	5.21	NUM
gujaf-83	184	7	0.000	0.000	NUM
gujaf-83	184	8	aqeps	aqep	VERB
gujaf-83	184	9	2.4920	2.4920	NUM
gujaf-83	184	10	1.76	1.76	NUM
gujaf-83	184	11	0.079	0.079	NUM
gujaf-83	184	12	aqbvp	aqbvp	PROPN
gujaf-83	184	13	-0.2352	-0.2352	ADJ
gujaf-83	184	14	-2.91	-2.91	NUM
gujaf-83	184	15	0.004	0.004	NUM
gujaf-83	184	16	aqcfp	aqcfp	NOUN
gujaf-83	184	17	-0.4228	-0.4228	PROPN
gujaf-83	184	18	-0.85	-0.85	NOUN
gujaf-83	185	1	0.398	0.398	NUM
gujaf-83	185	2	aqdps	aqdps	ADJ
gujaf-83	185	3	-9.9581	-9.9581	PROPN
gujaf-83	185	4	-2.36	-2.36	NUM
gujaf-83	185	5	0.019	0.019	NUM
gujaf-83	185	6	adj	adj	PROPN
gujaf-83	185	7	r2	r2	PROPN
gujaf-83	185	8	0.30	0.30	NUM
gujaf-83	185	9	0.34	0.34	NUM
gujaf-83	185	10	f(4	f(4	PROPN
gujaf-83	185	11	,	,	PUNCT
gujaf-83	185	12	81.28	81.28	NUM
gujaf-83	185	13	43.47	43.47	NUM
gujaf-83	185	14	716	716	NUM
gujaf-83	185	15	)	)	PUNCT
gujaf-83	185	16	0.000	0.000	NUM
gujaf-83	185	17	0.000	0.000	NUM
gujaf-83	185	18	fprob	fprob	ADP
gujaf-83	185	19	2.19	2.19	NUM
gujaf-83	185	20	4.10	4.10	NUM
gujaf-83	185	21	m/	m/	NOUN
gujaf-83	185	22	vif	vif	NOUN
gujaf-83	185	23	306.58	306.58	NUM
gujaf-83	185	24	*	*	PUNCT
gujaf-83	185	25	*	*	PUNCT
gujaf-83	185	26	*	*	PUNCT
gujaf-83	185	27	427.9	427.9	NUM
gujaf-83	185	28	*	*	PUNCT
gujaf-83	185	29	*	*	PROPN
gujaf-83	185	30	het	het	PROPN
gujaf-83	185	31	source	source	NOUN
gujaf-83	185	32	:	:	PUNCT
gujaf-83	185	33	stata	stata	NOUN
gujaf-83	185	34	output	output	NOUN
gujaf-83	185	35	,	,	PUNCT
gujaf-83	185	36	2021	2021	NUM
gujaf-83	185	37	from	from	ADP
gujaf-83	185	38	table	table	NOUN
gujaf-83	185	39	3	3	NUM
gujaf-83	185	40	above	above	ADV
gujaf-83	185	41	,	,	PUNCT
gujaf-83	185	42	the	the	DET
gujaf-83	185	43	adjusted	adjust	VERB
gujaf-83	185	44	r	r	NOUN
gujaf-83	185	45	squared	square	VERB
gujaf-83	185	46	values	value	NOUN
gujaf-83	185	47	for	for	ADP
gujaf-83	185	48	model	model	NOUN
gujaf-83	185	49	one	one	NUM
gujaf-83	185	50	and	and	CCONJ
gujaf-83	185	51	model	model	NOUN
gujaf-83	185	52	two	two	NUM
gujaf-83	185	53	are	be	AUX
gujaf-83	185	54	30	30	NUM
gujaf-83	185	55	%	%	NOUN
gujaf-83	185	56	and	and	CCONJ
gujaf-83	185	57	34	34	NUM
gujaf-83	185	58	%	%	NOUN
gujaf-83	185	59	respectively	respectively	ADV
gujaf-83	185	60	.	.	PUNCT
gujaf-83	186	1	the	the	DET
gujaf-83	186	2	values	value	NOUN
gujaf-83	186	3	explain	explain	VERB
gujaf-83	186	4	the	the	DET
gujaf-83	186	5	extent	extent	NOUN
gujaf-83	186	6	to	to	PART
gujaf-83	186	7	which	which	DET
gujaf-83	186	8	variation	variation	NOUN
gujaf-83	186	9	in	in	ADP
gujaf-83	186	10	share	share	NOUN
gujaf-83	186	11	price	price	NOUN
gujaf-83	186	12	is	be	AUX
gujaf-83	186	13	explained	explain	VERB
gujaf-83	186	14	by	by	ADP
gujaf-83	186	15	accounting	account	VERB
gujaf-83	186	16	information	information	NOUN
gujaf-83	186	17	in	in	ADP
gujaf-83	186	18	both	both	DET
gujaf-83	186	19	models	model	NOUN
gujaf-83	186	20	one	one	NUM
gujaf-83	186	21	and	and	CCONJ
gujaf-83	186	22	two	two	NUM
gujaf-83	186	23	.	.	PUNCT
gujaf-83	187	1	however	however	ADV
gujaf-83	187	2	,	,	PUNCT
gujaf-83	187	3	there	there	PRON
gujaf-83	187	4	is	be	VERB
gujaf-83	187	5	4	4	NUM
gujaf-83	187	6	%	%	NOUN
gujaf-83	187	7	(	(	PUNCT
gujaf-83	187	8	34	34	NUM
gujaf-83	187	9	%	%	NOUN
gujaf-83	187	10	model	model	NOUN
gujaf-83	187	11	2	2	NUM
gujaf-83	187	12	–	–	SYM
gujaf-83	187	13	30	30	NUM
gujaf-83	187	14	%	%	NOUN
gujaf-83	187	15	model	model	NOUN
gujaf-83	187	16	1	1	NUM
gujaf-83	187	17	)	)	PUNCT
gujaf-83	187	18	increase	increase	NOUN
gujaf-83	187	19	in	in	ADP
gujaf-83	187	20	the	the	DET
gujaf-83	187	21	explanatory	explanatory	ADJ
gujaf-83	187	22	power	power	NOUN
gujaf-83	187	23	of	of	ADP
gujaf-83	187	24	the	the	DET
gujaf-83	187	25	accounting	accounting	NOUN
gujaf-83	187	26	information	information	NOUN
gujaf-83	187	27	variables	variable	NOUN
gujaf-83	187	28	.	.	PUNCT
gujaf-83	188	1	the	the	DET
gujaf-83	188	2	increase	increase	NOUN
gujaf-83	188	3	in	in	ADP
gujaf-83	188	4	the	the	DET
gujaf-83	188	5	adjusted	adjust	VERB
gujaf-83	188	6	r	r	NOUN
gujaf-83	188	7	squared	square	VERB
gujaf-83	188	8	by	by	ADP
gujaf-83	188	9	4	4	NUM
gujaf-83	188	10	%	%	NOUN
gujaf-83	188	11	can	can	AUX
gujaf-83	188	12	be	be	AUX
gujaf-83	188	13	explained	explain	VERB
gujaf-83	188	14	by	by	ADP
gujaf-83	188	15	the	the	DET
gujaf-83	188	16	inclusion	inclusion	NOUN
gujaf-83	188	17	of	of	ADP
gujaf-83	188	18	a	a	DET
gujaf-83	188	19	moderating	moderate	VERB
gujaf-83	188	20	variable	variable	NOUN
gujaf-83	188	21	into	into	ADP
gujaf-83	188	22	the	the	DET
gujaf-83	188	23	second	second	ADJ
gujaf-83	188	24	model	model	NOUN
gujaf-83	188	25	of	of	ADP
gujaf-83	188	26	the	the	DET
gujaf-83	188	27	study	study	NOUN
gujaf-83	188	28	.	.	PUNCT
gujaf-83	189	1	this	this	PRON
gujaf-83	189	2	further	further	ADJ
gujaf-83	189	3	signifies	signify	VERB
gujaf-83	189	4	relevance	relevance	NOUN
gujaf-83	189	5	of	of	ADP
gujaf-83	189	6	inclusion	inclusion	NOUN
gujaf-83	189	7	of	of	ADP
gujaf-83	189	8	audit	audit	NOUN
gujaf-83	189	9	quality	quality	NOUN
gujaf-83	189	10	in	in	ADP
gujaf-83	189	11	improving	improve	VERB
gujaf-83	189	12	the	the	DET
gujaf-83	189	13	quality	quality	NOUN
gujaf-83	189	14	of	of	ADP
gujaf-83	189	15	the	the	DET
gujaf-83	189	16	relationship	relationship	NOUN
gujaf-83	189	17	between	between	ADP
gujaf-83	189	18	accounting	accounting	NOUN
gujaf-83	189	19	information	information	NOUN
gujaf-83	189	20	and	and	CCONJ
gujaf-83	189	21	share	share	NOUN
gujaf-83	189	22	price	price	NOUN
gujaf-83	189	23	,	,	PUNCT
gujaf-83	189	24	hence	hence	ADV
gujaf-83	189	25	the	the	DET
gujaf-83	189	26	improvement	improvement	NOUN
gujaf-83	189	27	in	in	ADP
gujaf-83	189	28	the	the	DET
gujaf-83	189	29	r	r	NOUN
gujaf-83	189	30	-	-	PUNCT
gujaf-83	189	31	squared	square	VERB
gujaf-83	189	32	value	value	NOUN
gujaf-83	189	33	in	in	ADP
gujaf-83	189	34	model	model	NOUN
gujaf-83	189	35	two	two	NUM
gujaf-83	189	36	.	.	PUNCT
gujaf-83	190	1	f	f	X
gujaf-83	190	2	-	-	PUNCT
gujaf-83	190	3	statistic	statistic	ADJ
gujaf-83	190	4	values	value	NOUN
gujaf-83	190	5	for	for	ADP
gujaf-83	190	6	both	both	DET
gujaf-83	190	7	model	model	NOUN
gujaf-83	190	8	1	1	NUM
gujaf-83	190	9	and	and	CCONJ
gujaf-83	190	10	gusau	gusau	ADJ
gujaf-83	190	11	journal	journal	NOUN
gujaf-83	190	12	of	of	ADP
gujaf-83	190	13	accounting	accounting	NOUN
gujaf-83	190	14	and	and	CCONJ
gujaf-83	190	15	finance	finance	NOUN
gujaf-83	190	16	,	,	PUNCT
gujaf-83	190	17	vol	vol	NOUN
gujaf-83	190	18	.	.	PROPN
gujaf-83	190	19	2	2	NUM
gujaf-83	190	20	,	,	PUNCT
gujaf-83	190	21	issue	issue	NOUN
gujaf-83	190	22	3	3	NUM
gujaf-83	190	23	,	,	PUNCT
gujaf-83	190	24	april	april	PROPN
gujaf-83	190	25	,	,	PUNCT
gujaf-83	190	26	2021	2021	NUM
gujaf-83	190	27	12	12	NUM
gujaf-83	190	28	model	model	NOUN
gujaf-83	190	29	2	2	NUM
gujaf-83	190	30	are	be	AUX
gujaf-83	190	31	81.28	81.28	NUM
gujaf-83	190	32	and	and	CCONJ
gujaf-83	190	33	43.47	43.47	NUM
gujaf-83	190	34	,	,	PUNCT
gujaf-83	190	35	each	each	PRON
gujaf-83	190	36	of	of	ADP
gujaf-83	190	37	which	which	PRON
gujaf-83	190	38	is	be	AUX
gujaf-83	190	39	significant	significant	ADJ
gujaf-83	190	40	at	at	ADP
gujaf-83	190	41	one	one	NUM
gujaf-83	190	42	percent	percent	NOUN
gujaf-83	190	43	level	level	NOUN
gujaf-83	190	44	of	of	ADP
gujaf-83	190	45	significance	significance	NOUN
gujaf-83	190	46	.	.	PUNCT
gujaf-83	191	1	this	this	PRON
gujaf-83	191	2	,	,	PUNCT
gujaf-83	191	3	therefore	therefore	ADV
gujaf-83	191	4	,	,	PUNCT
gujaf-83	191	5	signifies	signify	VERB
gujaf-83	191	6	that	that	SCONJ
gujaf-83	191	7	the	the	DET
gujaf-83	191	8	two	two	NUM
gujaf-83	191	9	models	model	NOUN
gujaf-83	191	10	are	be	AUX
gujaf-83	191	11	well	well	ADV
gujaf-83	191	12	fitted	fit	VERB
gujaf-83	191	13	for	for	ADP
gujaf-83	191	14	the	the	DET
gujaf-83	191	15	study	study	NOUN
gujaf-83	191	16	.	.	PUNCT
gujaf-83	192	1	an	an	DET
gujaf-83	192	2	important	important	ADJ
gujaf-83	192	3	axiom	axiom	NOUN
gujaf-83	192	4	considered	consider	VERB
gujaf-83	192	5	expedient	expedient	ADJ
gujaf-83	192	6	for	for	ADP
gujaf-83	192	7	ols	ol	NOUN
gujaf-83	192	8	regression	regression	NOUN
gujaf-83	192	9	results	result	NOUN
gujaf-83	192	10	not	not	PART
gujaf-83	192	11	to	to	PART
gujaf-83	192	12	be	be	AUX
gujaf-83	192	13	biased	bias	VERB
gujaf-83	192	14	and	and	CCONJ
gujaf-83	192	15	consistent	consistent	ADJ
gujaf-83	192	16	is	be	AUX
gujaf-83	192	17	that	that	SCONJ
gujaf-83	192	18	the	the	DET
gujaf-83	192	19	variance	variance	NOUN
gujaf-83	192	20	of	of	ADP
gujaf-83	192	21	the	the	DET
gujaf-83	192	22	error	error	NOUN
gujaf-83	192	23	term	term	NOUN
gujaf-83	192	24	have	have	VERB
gujaf-83	192	25	to	to	PART
gujaf-83	192	26	be	be	AUX
gujaf-83	192	27	constant	constant	ADJ
gujaf-83	192	28	(	(	PUNCT
gujaf-83	192	29	homoscedastic	homoscedastic	ADJ
gujaf-83	192	30	)	)	PUNCT
gujaf-83	192	31	.	.	PUNCT
gujaf-83	193	1	to	to	PART
gujaf-83	193	2	ascertain	ascertain	VERB
gujaf-83	193	3	this	this	PRON
gujaf-83	193	4	,	,	PUNCT
gujaf-83	193	5	therefore	therefore	ADV
gujaf-83	193	6	,	,	PUNCT
gujaf-83	193	7	the	the	DET
gujaf-83	193	8	breusch	breusch	NOUN
gujaf-83	193	9	-	-	PUNCT
gujaf-83	193	10	pagan	pagan	ADJ
gujaf-83	193	11	/	/	SYM
gujaf-83	193	12	cook	cook	PROPN
gujaf-83	193	13	-	-	PUNCT
gujaf-83	193	14	weisberg	weisberg	PROPN
gujaf-83	193	15	test	test	NOUN
gujaf-83	193	16	for	for	ADP
gujaf-83	193	17	heteroscedasticity	heteroscedasticity	NOUN
gujaf-83	193	18	was	be	AUX
gujaf-83	193	19	carried	carry	VERB
gujaf-83	193	20	out	out	ADP
gujaf-83	193	21	for	for	ADP
gujaf-83	193	22	the	the	DET
gujaf-83	193	23	model	model	NOUN
gujaf-83	193	24	1	1	NUM
gujaf-83	193	25	and	and	CCONJ
gujaf-83	193	26	model	model	NOUN
gujaf-83	193	27	2	2	NUM
gujaf-83	193	28	.	.	PUNCT
gujaf-83	194	1	under	under	ADP
gujaf-83	194	2	the	the	DET
gujaf-83	194	3	null	null	ADJ
gujaf-83	194	4	hypothesis	hypothesis	NOUN
gujaf-83	194	5	that	that	PRON
gujaf-83	194	6	presumes	presume	VERB
gujaf-83	194	7	constant	constant	ADJ
gujaf-83	194	8	variance	variance	NOUN
gujaf-83	194	9	of	of	ADP
gujaf-83	194	10	the	the	DET
gujaf-83	194	11	error	error	NOUN
gujaf-83	194	12	term	term	NOUN
gujaf-83	194	13	,	,	PUNCT
gujaf-83	194	14	having	having	AUX
gujaf-83	194	15	conducted	conduct	VERB
gujaf-83	194	16	the	the	DET
gujaf-83	194	17	test	test	NOUN
gujaf-83	194	18	,	,	PUNCT
gujaf-83	194	19	the	the	DET
gujaf-83	194	20	results	result	NOUN
gujaf-83	194	21	indicate	indicate	VERB
gujaf-83	194	22	a	a	DET
gujaf-83	194	23	chi	chi	ADJ
gujaf-83	194	24	-	-	PUNCT
gujaf-83	194	25	square	square	ADJ
gujaf-83	194	26	value	value	NOUN
gujaf-83	194	27	of	of	ADP
gujaf-83	194	28	306.58	306.58	NUM
gujaf-83	194	29	and	and	CCONJ
gujaf-83	194	30	427.92	427.92	NUM
gujaf-83	194	31	for	for	ADP
gujaf-83	194	32	models	model	NOUN
gujaf-83	194	33	one	one	NUM
gujaf-83	194	34	and	and	CCONJ
gujaf-83	194	35	two	two	NUM
gujaf-83	194	36	respectively	respectively	ADV
gujaf-83	194	37	which	which	PRON
gujaf-83	194	38	are	be	AUX
gujaf-83	194	39	both	both	ADV
gujaf-83	194	40	significant	significant	ADJ
gujaf-83	194	41	at	at	ADP
gujaf-83	194	42	one	one	NUM
gujaf-83	194	43	percent	percent	NOUN
gujaf-83	194	44	suggesting	suggest	VERB
gujaf-83	194	45	that	that	SCONJ
gujaf-83	194	46	the	the	DET
gujaf-83	194	47	null	null	ADJ
gujaf-83	194	48	hypothesis	hypothesis	NOUN
gujaf-83	194	49	of	of	ADP
gujaf-83	194	50	non	non	ADJ
gujaf-83	194	51	-	-	ADJ
gujaf-83	194	52	constant	constant	ADJ
gujaf-83	194	53	variance	variance	NOUN
gujaf-83	194	54	be	be	AUX
gujaf-83	194	55	rejected	reject	VERB
gujaf-83	194	56	for	for	ADP
gujaf-83	194	57	the	the	DET
gujaf-83	194	58	alternate	alternate	ADJ
gujaf-83	194	59	hypothesis	hypothesis	NOUN
gujaf-83	194	60	of	of	ADP
gujaf-83	194	61	non	non	ADJ
gujaf-83	194	62	-	-	ADJ
gujaf-83	194	63	constant	constant	ADJ
gujaf-83	194	64	variance	variance	NOUN
gujaf-83	194	65	(	(	PUNCT
gujaf-83	194	66	homoscedastic	homoscedastic	ADJ
gujaf-83	194	67	)	)	PUNCT
gujaf-83	194	68	.	.	PUNCT
gujaf-83	195	1	additionally	additionally	ADV
gujaf-83	195	2	,	,	PUNCT
gujaf-83	195	3	other	other	ADJ
gujaf-83	195	4	diagnostic	diagnostic	ADJ
gujaf-83	195	5	tests	test	NOUN
gujaf-83	195	6	have	have	AUX
gujaf-83	195	7	been	be	AUX
gujaf-83	195	8	carried	carry	VERB
gujaf-83	195	9	out	out	ADP
gujaf-83	195	10	on	on	ADP
gujaf-83	195	11	both	both	CCONJ
gujaf-83	195	12	the	the	DET
gujaf-83	195	13	models	model	NOUN
gujaf-83	195	14	1	1	NUM
gujaf-83	195	15	and	and	CCONJ
gujaf-83	195	16	2	2	NUM
gujaf-83	195	17	such	such	ADJ
gujaf-83	195	18	as	as	ADP
gujaf-83	195	19	multicollinearity	multicollinearity	NOUN
gujaf-83	195	20	.	.	PUNCT
gujaf-83	196	1	hairet	hairet	PROPN
gujaf-83	196	2	al	al	PROPN
gujaf-83	196	3	(	(	PUNCT
gujaf-83	196	4	2010	2010	NUM
gujaf-83	196	5	)	)	PUNCT
gujaf-83	196	6	as	as	SCONJ
gujaf-83	196	7	cited	cite	VERB
gujaf-83	196	8	in	in	ADP
gujaf-83	196	9	nuhu	nuhu	NOUN
gujaf-83	196	10	(	(	PUNCT
gujaf-83	196	11	2014	2014	NUM
gujaf-83	196	12	)	)	PUNCT
gujaf-83	196	13	posited	posit	VERB
gujaf-83	196	14	that	that	SCONJ
gujaf-83	196	15	multicollinearity	multicollinearity	NOUN
gujaf-83	196	16	is	be	AUX
gujaf-83	196	17	said	say	VERB
gujaf-83	196	18	to	to	PART
gujaf-83	196	19	exist	exist	VERB
gujaf-83	196	20	where	where	SCONJ
gujaf-83	196	21	two	two	NUM
gujaf-83	196	22	or	or	CCONJ
gujaf-83	196	23	more	more	ADJ
gujaf-83	196	24	of	of	ADP
gujaf-83	196	25	the	the	DET
gujaf-83	196	26	explanatory	explanatory	ADJ
gujaf-83	196	27	variables	variable	NOUN
gujaf-83	196	28	in	in	ADP
gujaf-83	196	29	a	a	DET
gujaf-83	196	30	model	model	NOUN
gujaf-83	196	31	indicate	indicate	VERB
gujaf-83	196	32	a	a	DET
gujaf-83	196	33	high	high	ADJ
gujaf-83	196	34	degree	degree	NOUN
gujaf-83	196	35	of	of	ADP
gujaf-83	196	36	correlation	correlation	NOUN
gujaf-83	196	37	.	.	PUNCT
gujaf-83	197	1	whereas	whereas	SCONJ
gujaf-83	197	2	the	the	DET
gujaf-83	197	3	existence	existence	NOUN
gujaf-83	197	4	of	of	ADP
gujaf-83	197	5	multi	multi	ADJ
gujaf-83	197	6	-	-	ADJ
gujaf-83	197	7	collinearity	collinearity	NOUN
gujaf-83	197	8	may	may	AUX
gujaf-83	197	9	not	not	PART
gujaf-83	197	10	automatically	automatically	ADV
gujaf-83	197	11	hinder	hinder	VERB
gujaf-83	197	12	ols	ol	NOUN
gujaf-83	197	13	estimates	estimate	NOUN
gujaf-83	197	14	from	from	ADP
gujaf-83	197	15	being	be	AUX
gujaf-83	197	16	best	good	ADJ
gujaf-83	197	17	linear	linear	ADJ
gujaf-83	197	18	unbiased	unbiased	ADJ
gujaf-83	197	19	estimators	estimator	NOUN
gujaf-83	197	20	,	,	PUNCT
gujaf-83	197	21	high	high	ADJ
gujaf-83	197	22	amounts	amount	NOUN
gujaf-83	197	23	may	may	AUX
gujaf-83	197	24	lead	lead	VERB
gujaf-83	197	25	the	the	DET
gujaf-83	197	26	ols	ols	NOUN
gujaf-83	197	27	estimators	estimator	NOUN
gujaf-83	197	28	to	to	PART
gujaf-83	197	29	generate	generate	VERB
gujaf-83	197	30	relatively	relatively	ADV
gujaf-83	197	31	huge	huge	ADJ
gujaf-83	197	32	variances	variance	NOUN
gujaf-83	197	33	and	and	CCONJ
gujaf-83	197	34	covariances	covariance	NOUN
gujaf-83	197	35	,	,	PUNCT
gujaf-83	197	36	thereby	thereby	ADV
gujaf-83	197	37	rendering	render	VERB
gujaf-83	197	38	the	the	DET
gujaf-83	197	39	precise	precise	ADJ
gujaf-83	197	40	estimation	estimation	NOUN
gujaf-83	197	41	ostensibly	ostensibly	ADV
gujaf-83	197	42	difficult	difficult	ADJ
gujaf-83	197	43	(	(	PUNCT
gujaf-83	197	44	gujarati	gujarati	PROPN
gujaf-83	197	45	&	&	CCONJ
gujaf-83	197	46	porter	porter	PROPN
gujaf-83	197	47	,	,	PUNCT
gujaf-83	197	48	2009	2009	NUM
gujaf-83	197	49	:	:	PUNCT
gujaf-83	197	50	327	327	NUM
gujaf-83	197	51	)	)	PUNCT
gujaf-83	197	52	as	as	SCONJ
gujaf-83	197	53	cited	cite	VERB
gujaf-83	197	54	in	in	ADP
gujaf-83	197	55	nuhu	nuhu	NOUN
gujaf-83	197	56	(	(	PUNCT
gujaf-83	197	57	2017	2017	NUM
gujaf-83	197	58	)	)	PUNCT
gujaf-83	197	59	.	.	PUNCT
gujaf-83	198	1	to	to	PART
gujaf-83	198	2	further	far	ADV
gujaf-83	198	3	ascertain	ascertain	VERB
gujaf-83	198	4	the	the	DET
gujaf-83	198	5	absence	absence	NOUN
gujaf-83	198	6	or	or	CCONJ
gujaf-83	198	7	otherwise	otherwise	ADV
gujaf-83	198	8	of	of	ADP
gujaf-83	198	9	harmful	harmful	ADJ
gujaf-83	198	10	multicollinearity	multicollinearity	NOUN
gujaf-83	198	11	,	,	PUNCT
gujaf-83	198	12	the	the	DET
gujaf-83	198	13	variance	variance	NOUN
gujaf-83	198	14	inflation	inflation	NOUN
gujaf-83	198	15	factor	factor	NOUN
gujaf-83	198	16	(	(	PUNCT
gujaf-83	198	17	vif	vif	NOUN
gujaf-83	198	18	)	)	PUNCT
gujaf-83	198	19	test	test	NOUN
gujaf-83	198	20	and	and	CCONJ
gujaf-83	198	21	corresponding	correspond	VERB
gujaf-83	198	22	tolerance	tolerance	NOUN
gujaf-83	198	23	values	value	NOUN
gujaf-83	198	24	(	(	PUNCT
gujaf-83	198	25	1	1	NUM
gujaf-83	198	26	/	/	SYM
gujaf-83	198	27	vif	vif	NOUN
gujaf-83	198	28	)	)	PUNCT
gujaf-83	198	29	tests	test	NOUN
gujaf-83	198	30	were	be	AUX
gujaf-83	198	31	conducted	conduct	VERB
gujaf-83	198	32	.	.	PUNCT
gujaf-83	199	1	the	the	DET
gujaf-83	199	2	rule	rule	NOUN
gujaf-83	199	3	of	of	ADP
gujaf-83	199	4	thumb	thumb	NOUN
gujaf-83	199	5	is	be	AUX
gujaf-83	199	6	that	that	SCONJ
gujaf-83	199	7	vif	vif	NOUN
gujaf-83	199	8	should	should	AUX
gujaf-83	199	9	be	be	AUX
gujaf-83	199	10	less	less	ADJ
gujaf-83	199	11	than	than	ADP
gujaf-83	199	12	10	10	NUM
gujaf-83	199	13	and	and	CCONJ
gujaf-83	199	14	the	the	DET
gujaf-83	199	15	tolerance	tolerance	NOUN
gujaf-83	199	16	values	value	NOUN
gujaf-83	199	17	of	of	ADP
gujaf-83	199	18	less	less	ADJ
gujaf-83	199	19	than	than	ADP
gujaf-83	199	20	one	one	NUM
gujaf-83	199	21	indicate	indicate	VERB
gujaf-83	199	22	that	that	SCONJ
gujaf-83	199	23	a	a	DET
gujaf-83	199	24	co	co	NOUN
gujaf-83	199	25	-	-	NOUN
gujaf-83	199	26	variate	variate	ADJ
gujaf-83	199	27	(	(	PUNCT
gujaf-83	199	28	xij	xij	NOUN
gujaf-83	199	29	)	)	PUNCT
gujaf-83	199	30	is	be	AUX
gujaf-83	199	31	not	not	PART
gujaf-83	199	32	significantly	significantly	ADV
gujaf-83	199	33	correlated	correlate	VERB
gujaf-83	199	34	with	with	ADP
gujaf-83	199	35	the	the	DET
gujaf-83	199	36	other	other	ADJ
gujaf-83	199	37	co	co	NOUN
gujaf-83	199	38	-	-	NOUN
gujaf-83	199	39	variates	variate	NOUN
gujaf-83	199	40	(	(	PUNCT
gujaf-83	199	41	gujarati	gujarati	PROPN
gujaf-83	199	42	&	&	CCONJ
gujaf-83	199	43	porter	porter	PROPN
gujaf-83	199	44	,	,	PUNCT
gujaf-83	199	45	2009	2009	NUM
gujaf-83	199	46	)	)	PUNCT
gujaf-83	199	47	as	as	SCONJ
gujaf-83	199	48	cited	cite	VERB
gujaf-83	199	49	in	in	ADP
gujaf-83	199	50	nuhu	nuhu	NOUN
gujaf-83	199	51	(	(	PUNCT
gujaf-83	199	52	2017	2017	NUM
gujaf-83	199	53	)	)	PUNCT
gujaf-83	199	54	.	.	PUNCT
gujaf-83	200	1	to	to	PART
gujaf-83	200	2	corroborate	corroborate	VERB
gujaf-83	200	3	the	the	DET
gujaf-83	200	4	absence	absence	NOUN
gujaf-83	200	5	of	of	ADP
gujaf-83	200	6	harmful	harmful	ADJ
gujaf-83	200	7	multicollinearity	multicollinearity	NOUN
gujaf-83	200	8	,	,	PUNCT
gujaf-83	200	9	table	table	NOUN
gujaf-83	200	10	4.3	4.3	NUM
gujaf-83	200	11	provides	provide	VERB
gujaf-83	200	12	the	the	DET
gujaf-83	200	13	mean	mean	ADJ
gujaf-83	200	14	vif	vif	NOUN
gujaf-83	200	15	for	for	ADP
gujaf-83	200	16	both	both	DET
gujaf-83	200	17	model	model	NOUN
gujaf-83	200	18	1	1	NUM
gujaf-83	200	19	and	and	CCONJ
gujaf-83	200	20	model	model	NOUN
gujaf-83	200	21	2	2	NUM
gujaf-83	200	22	.	.	PUNCT
gujaf-83	201	1	the	the	DET
gujaf-83	201	2	mean	mean	ADJ
gujaf-83	201	3	vif	vif	NOUN
gujaf-83	201	4	for	for	ADP
gujaf-83	201	5	model	model	NOUN
gujaf-83	201	6	1	1	NUM
gujaf-83	201	7	is	be	AUX
gujaf-83	201	8	2.19	2.19	NUM
gujaf-83	201	9	,	,	PUNCT
gujaf-83	201	10	a	a	DET
gujaf-83	201	11	value	value	NOUN
gujaf-83	201	12	which	which	PRON
gujaf-83	201	13	is	be	AUX
gujaf-83	201	14	within	within	ADP
gujaf-83	201	15	the	the	DET
gujaf-83	201	16	acceptable	acceptable	ADJ
gujaf-83	201	17	range	range	NOUN
gujaf-83	201	18	while	while	SCONJ
gujaf-83	201	19	that	that	PRON
gujaf-83	201	20	of	of	ADP
gujaf-83	201	21	model	model	NOUN
gujaf-83	201	22	2	2	NUM
gujaf-83	201	23	is	be	AUX
gujaf-83	201	24	4.10	4.10	NUM
gujaf-83	201	25	,	,	PUNCT
gujaf-83	201	26	a	a	DET
gujaf-83	201	27	value	value	NOUN
gujaf-83	201	28	which	which	PRON
gujaf-83	201	29	also	also	ADV
gujaf-83	201	30	within	within	ADP
gujaf-83	201	31	the	the	DET
gujaf-83	201	32	acceptable	acceptable	ADJ
gujaf-83	201	33	range	range	NOUN
gujaf-83	201	34	since	since	SCONJ
gujaf-83	201	35	it	it	PRON
gujaf-83	201	36	is	be	AUX
gujaf-83	201	37	less	less	ADJ
gujaf-83	201	38	than	than	ADP
gujaf-83	201	39	ten	ten	NUM
gujaf-83	201	40	.	.	PUNCT
gujaf-83	202	1	as	as	ADP
gujaf-83	202	2	for	for	ADP
gujaf-83	202	3	the	the	DET
gujaf-83	202	4	individual	individual	ADJ
gujaf-83	202	5	variable	variable	ADJ
gujaf-83	202	6	vif	vif	NOUN
gujaf-83	202	7	and	and	CCONJ
gujaf-83	202	8	tolerance	tolerance	NOUN
gujaf-83	202	9	values	value	NOUN
gujaf-83	202	10	,	,	PUNCT
gujaf-83	202	11	they	they	PRON
gujaf-83	202	12	are	be	AUX
gujaf-83	202	13	consistently	consistently	ADV
gujaf-83	202	14	in	in	ADP
gujaf-83	202	15	line	line	NOUN
gujaf-83	202	16	with	with	ADP
gujaf-83	202	17	the	the	DET
gujaf-83	202	18	established	establish	VERB
gujaf-83	202	19	rule	rule	NOUN
gujaf-83	202	20	of	of	ADP
gujaf-83	202	21	thumb	thumb	NOUN
gujaf-83	202	22	(	(	PUNCT
gujaf-83	202	23	i.e	i.e	DET
gujaf-83	202	24	less	less	ADJ
gujaf-83	202	25	than	than	ADP
gujaf-83	202	26	ten	ten	NUM
gujaf-83	202	27	and	and	CCONJ
gujaf-83	202	28	one	one	NUM
gujaf-83	202	29	respectively	respectively	ADV
gujaf-83	202	30	)	)	PUNCT
gujaf-83	202	31	,	,	PUNCT
gujaf-83	202	32	and	and	CCONJ
gujaf-83	202	33	are	be	AUX
gujaf-83	202	34	provided	provide	VERB
gujaf-83	202	35	in	in	ADP
gujaf-83	202	36	the	the	DET
gujaf-83	202	37	appendix	appendix	NOUN
gujaf-83	202	38	.	.	PUNCT
gujaf-83	203	1	table	table	NOUN
gujaf-83	203	2	4	4	NUM
gujaf-83	203	3	:	:	PUNCT
gujaf-83	203	4	summary	summary	NOUN
gujaf-83	203	5	of	of	ADP
gujaf-83	203	6	random	random	ADJ
gujaf-83	203	7	effect	effect	NOUN
gujaf-83	203	8	regression	regression	NOUN
gujaf-83	203	9	result	result	NOUN
gujaf-83	203	10	coefficient	coefficient	PROPN
gujaf-83	203	11	st	st	PROPN
gujaf-83	203	12	err	err	PROPN
gujaf-83	203	13	z	z	PROPN
gujaf-83	203	14	-	-	PUNCT
gujaf-83	203	15	stat	stat	PROPN
gujaf-83	203	16	z	z	PROPN
gujaf-83	203	17	-	-	PUNCT
gujaf-83	203	18	val	val	NOUN
gujaf-83	203	19	constant	constant	ADJ
gujaf-83	203	20	2.6262	2.6262	NUM
gujaf-83	203	21	2.4454	2.4454	NUM
gujaf-83	203	22	1.07	1.07	NUM
gujaf-83	203	23	0.283	0.283	NUM
gujaf-83	203	24	eps	ep	NOUN
gujaf-83	203	25	0.2231	0.2231	NUM
gujaf-83	203	26	0.8836	0.8836	NUM
gujaf-83	203	27	0.25	0.25	NUM
gujaf-83	203	28	0.801	0.801	NUM
gujaf-83	203	29	bvp	bvp	NOUN
gujaf-83	203	30	0.1209	0.1209	NUM
gujaf-83	203	31	0.0759	0.0759	NUM
gujaf-83	203	32	1.59	1.59	NUM
gujaf-83	203	33	0.111	0.111	NUM
gujaf-83	203	34	cfps	cfps	NOUN
gujaf-83	203	35	0.0209	0.0209	NUM
gujaf-83	203	36	0.2732	0.2732	NUM
gujaf-83	203	37	0.08	0.08	NUM
gujaf-83	203	38	0.939	0.939	NUM
gujaf-83	203	39	dps	dps	NOUN
gujaf-83	203	40	22.5880	22.5880	NUM
gujaf-83	203	41	2.5107	2.5107	NUM
gujaf-83	203	42	9.00	9.00	NUM
gujaf-83	203	43	0.000	0.000	NUM
gujaf-83	203	44	aq	aq	NOUN
gujaf-83	203	45	9.9243	9.9243	NUM
gujaf-83	203	46	3.4563	3.4563	NUM
gujaf-83	203	47	2.87	2.87	NUM
gujaf-83	203	48	0.004	0.004	NUM
gujaf-83	203	49	aqeps	aqep	VERB
gujaf-83	203	50	2.4809	2.4809	NUM
gujaf-83	203	51	1.2496	1.2496	NUM
gujaf-83	203	52	1.99	1.99	NUM
gujaf-83	203	53	0.047	0.047	NUM
gujaf-83	203	54	aqbvp	aqbvp	PROPN
gujaf-83	203	55	-0.1803	-0.1803	NOUN
gujaf-83	204	1	0.1074	0.1074	NUM
gujaf-83	204	2	-1.68	-1.68	NUM
gujaf-83	204	3	0.092	0.092	NUM
gujaf-83	204	4	aqcfp	aqcfp	NOUN
gujaf-83	204	5	-0.2580	-0.2580	NOUN
gujaf-83	204	6	0.3863	0.3863	NUM
gujaf-83	204	7	-0.67	-0.67	VERB
gujaf-83	204	8	0.504	0.504	NUM
gujaf-83	204	9	aqdps	aqdps	ADJ
gujaf-83	204	10	-9.5810	-9.5810	NOUN
gujaf-83	205	1	3.5506	3.5506	NUM
gujaf-83	205	2	-2.70	-2.70	NOUN
gujaf-83	205	3	0.007	0.007	NUM
gujaf-83	205	4	gusau	gusau	ADJ
gujaf-83	205	5	journal	journal	NOUN
gujaf-83	205	6	of	of	ADP
gujaf-83	205	7	accounting	accounting	NOUN
gujaf-83	205	8	and	and	CCONJ
gujaf-83	205	9	finance	finance	NOUN
gujaf-83	205	10	,	,	PUNCT
gujaf-83	205	11	vol	vol	NOUN
gujaf-83	205	12	.	.	PROPN
gujaf-83	205	13	2	2	NUM
gujaf-83	205	14	,	,	PUNCT
gujaf-83	205	15	issue	issue	NOUN
gujaf-83	205	16	3	3	NUM
gujaf-83	205	17	,	,	PUNCT
gujaf-83	205	18	april	april	PROPN
gujaf-83	205	19	,	,	PUNCT
gujaf-83	205	20	2021	2021	NUM
gujaf-83	205	21	13	13	NUM
gujaf-83	205	22	r2	r2	PROPN
gujaf-83	205	23	wald	wald	PROPN
gujaf-83	205	24	chi2	chi2	PROPN
gujaf-83	205	25	0.202	0.202	NUM
gujaf-83	205	26	8.53	8.53	NUM
gujaf-83	205	27	0.000	0.000	NUM
gujaf-83	205	28	2.19	2.19	NUM
gujaf-83	205	29	306.58	306.58	NUM
gujaf-83	205	30	*	*	PUNCT
gujaf-83	205	31	*	*	PUNCT
gujaf-83	205	32	*	*	PUNCT
gujaf-83	205	33	0.667	0.667	NUM
gujaf-83	205	34	253.65	253.65	NUM
gujaf-83	205	35	0.000	0.000	NUM
gujaf-83	205	36	4.10	4.10	NUM
gujaf-83	205	37	427.92	427.92	NUM
gujaf-83	205	38	*	*	PUNCT
gujaf-83	205	39	*	*	PUNCT
gujaf-83	205	40	*	*	PUNCT
gujaf-83	205	41	source	source	NOUN
gujaf-83	205	42	:	:	PUNCT
gujaf-83	205	43	stata	stata	NOUN
gujaf-83	205	44	output	output	NOUN
gujaf-83	205	45	,	,	PUNCT
gujaf-83	205	46	2021	2021	NUM
gujaf-83	205	47	from	from	ADP
gujaf-83	205	48	the	the	DET
gujaf-83	205	49	random	random	ADJ
gujaf-83	205	50	effect	effect	NOUN
gujaf-83	205	51	model	model	NOUN
gujaf-83	205	52	presented	present	VERB
gujaf-83	205	53	in	in	ADP
gujaf-83	205	54	table	table	NOUN
gujaf-83	205	55	4	4	NUM
gujaf-83	205	56	above	above	ADV
gujaf-83	205	57	,	,	PUNCT
gujaf-83	205	58	it	it	PRON
gujaf-83	205	59	can	can	AUX
gujaf-83	205	60	be	be	AUX
gujaf-83	205	61	clearly	clearly	ADV
gujaf-83	205	62	seen	see	VERB
gujaf-83	205	63	that	that	SCONJ
gujaf-83	205	64	wald	wald	PROPN
gujaf-83	205	65	chi2	chi2	PROPN
gujaf-83	205	66	indicates	indicate	VERB
gujaf-83	205	67	a	a	DET
gujaf-83	205	68	value	value	NOUN
gujaf-83	205	69	of	of	ADP
gujaf-83	205	70	253.6	253.6	NUM
gujaf-83	205	71	and	and	CCONJ
gujaf-83	205	72	a	a	DET
gujaf-83	205	73	probability	probability	NOUN
gujaf-83	205	74	value	value	NOUN
gujaf-83	205	75	of	of	ADP
gujaf-83	205	76	0.000	0.000	NUM
gujaf-83	205	77	which	which	PRON
gujaf-83	205	78	is	be	AUX
gujaf-83	205	79	significant	significant	ADJ
gujaf-83	205	80	one	one	NUM
gujaf-83	205	81	percent	percent	NOUN
gujaf-83	205	82	level	level	NOUN
gujaf-83	205	83	of	of	ADP
gujaf-83	205	84	significance	significance	NOUN
gujaf-83	205	85	,	,	PUNCT
gujaf-83	205	86	signifying	signify	VERB
gujaf-83	205	87	that	that	SCONJ
gujaf-83	205	88	the	the	DET
gujaf-83	205	89	model	model	NOUN
gujaf-83	205	90	is	be	AUX
gujaf-83	205	91	well	well	ADV
gujaf-83	205	92	fitted	fit	VERB
gujaf-83	205	93	.	.	PUNCT
gujaf-83	206	1	the	the	DET
gujaf-83	206	2	r	r	NOUN
gujaf-83	206	3	-	-	PUNCT
gujaf-83	206	4	squared	square	VERB
gujaf-83	206	5	between	between	ADP
gujaf-83	206	6	of	of	ADP
gujaf-83	206	7	66.70	66.70	NUM
gujaf-83	206	8	%	%	NOUN
gujaf-83	206	9	means	mean	VERB
gujaf-83	206	10	that	that	SCONJ
gujaf-83	206	11	accounting	accounting	NOUN
gujaf-83	206	12	information	information	NOUN
gujaf-83	206	13	(	(	PUNCT
gujaf-83	206	14	eps	eps	PROPN
gujaf-83	206	15	,	,	PUNCT
gujaf-83	206	16	bvp	bvp	PROPN
gujaf-83	206	17	,	,	PUNCT
gujaf-83	206	18	cfps	cfps	NOUN
gujaf-83	206	19	,	,	PUNCT
gujaf-83	206	20	dps	dps	NOUN
gujaf-83	206	21	,	,	PUNCT
gujaf-83	206	22	aq	aq	NOUN
gujaf-83	206	23	,	,	PUNCT
gujaf-83	206	24	aqeps	aqep	NOUN
gujaf-83	206	25	,	,	PUNCT
gujaf-83	206	26	aqbvp	aqbvp	PROPN
gujaf-83	206	27	,	,	PUNCT
gujaf-83	206	28	aqcfps	aqcfps	ADJ
gujaf-83	206	29	and	and	CCONJ
gujaf-83	206	30	aqdps	aqdps	ADV
gujaf-83	206	31	)	)	PUNCT
gujaf-83	206	32	are	be	AUX
gujaf-83	206	33	responsible	responsible	ADJ
gujaf-83	206	34	for	for	ADP
gujaf-83	206	35	changes	change	NOUN
gujaf-83	206	36	in	in	ADP
gujaf-83	206	37	share	share	NOUN
gujaf-83	206	38	price	price	NOUN
gujaf-83	206	39	to	to	ADP
gujaf-83	206	40	the	the	DET
gujaf-83	206	41	tune	tune	NOUN
gujaf-83	206	42	of	of	ADP
gujaf-83	206	43	66.7	66.7	NUM
gujaf-83	206	44	%	%	NOUN
gujaf-83	206	45	while	while	SCONJ
gujaf-83	206	46	other	other	ADJ
gujaf-83	206	47	factors	factor	NOUN
gujaf-83	206	48	not	not	PART
gujaf-83	206	49	captured	capture	VERB
gujaf-83	206	50	in	in	ADP
gujaf-83	206	51	the	the	DET
gujaf-83	206	52	model	model	NOUN
gujaf-83	206	53	explain	explain	VERB
gujaf-83	206	54	24.3	24.3	NUM
gujaf-83	206	55	%	%	NOUN
gujaf-83	206	56	of	of	ADP
gujaf-83	206	57	changes	change	NOUN
gujaf-83	206	58	in	in	ADP
gujaf-83	206	59	share	share	NOUN
gujaf-83	206	60	price	price	NOUN
gujaf-83	206	61	.	.	PUNCT
gujaf-83	207	1	4.3	4.3	NUM
gujaf-83	207	2	discussion	discussion	NOUN
gujaf-83	207	3	of	of	ADP
gujaf-83	207	4	findings	finding	NOUN
gujaf-83	207	5	earnings	earning	NOUN
gujaf-83	207	6	per	per	ADP
gujaf-83	207	7	share	share	NOUN
gujaf-83	207	8	,	,	PUNCT
gujaf-83	207	9	eps	eps	PROPN
gujaf-83	207	10	has	have	VERB
gujaf-83	207	11	a	a	DET
gujaf-83	207	12	coefficient	coefficient	NOUN
gujaf-83	207	13	value	value	NOUN
gujaf-83	207	14	of	of	ADP
gujaf-83	207	15	0.2231	0.2231	NUM
gujaf-83	207	16	,	,	PUNCT
gujaf-83	207	17	z	z	NOUN
gujaf-83	207	18	-	-	PUNCT
gujaf-83	207	19	statistic	statistic	NOUN
gujaf-83	207	20	of	of	ADP
gujaf-83	207	21	0.25	0.25	NUM
gujaf-83	207	22	and	and	CCONJ
gujaf-83	207	23	a	a	DET
gujaf-83	207	24	z	z	NOUN
gujaf-83	207	25	-	-	PUNCT
gujaf-83	207	26	value	value	NOUN
gujaf-83	207	27	of	of	ADP
gujaf-83	207	28	0.801	0.801	NUM
gujaf-83	207	29	which	which	PRON
gujaf-83	207	30	is	be	AUX
gujaf-83	207	31	not	not	PART
gujaf-83	207	32	significant	significant	ADJ
gujaf-83	207	33	at	at	ADP
gujaf-83	207	34	all	all	DET
gujaf-83	207	35	levels	level	NOUN
gujaf-83	207	36	.	.	PUNCT
gujaf-83	208	1	this	this	PRON
gujaf-83	208	2	indicates	indicate	VERB
gujaf-83	208	3	that	that	SCONJ
gujaf-83	208	4	eps	eps	PROPN
gujaf-83	208	5	is	be	AUX
gujaf-83	208	6	positively	positively	ADV
gujaf-83	208	7	associated	associate	VERB
gujaf-83	208	8	with	with	ADP
gujaf-83	208	9	share	share	NOUN
gujaf-83	208	10	price	price	NOUN
gujaf-83	208	11	.	.	PUNCT
gujaf-83	209	1	this	this	DET
gujaf-83	209	2	signifies	signifie	NOUN
gujaf-83	209	3	that	that	PRON
gujaf-83	209	4	increase	increase	VERB
gujaf-83	209	5	eps	eps	PROPN
gujaf-83	209	6	will	will	AUX
gujaf-83	209	7	amount	amount	VERB
gujaf-83	209	8	to	to	PART
gujaf-83	209	9	increase	increase	VERB
gujaf-83	209	10	in	in	ADP
gujaf-83	209	11	share	share	NOUN
gujaf-83	209	12	price	price	NOUN
gujaf-83	209	13	since	since	SCONJ
gujaf-83	209	14	they	they	PRON
gujaf-83	209	15	move	move	VERB
gujaf-83	209	16	in	in	ADP
gujaf-83	209	17	the	the	DET
gujaf-83	209	18	same	same	ADJ
gujaf-83	209	19	direction	direction	NOUN
gujaf-83	209	20	.	.	PUNCT
gujaf-83	210	1	the	the	DET
gujaf-83	210	2	result	result	NOUN
gujaf-83	210	3	is	be	AUX
gujaf-83	210	4	in	in	ADP
gujaf-83	210	5	line	line	NOUN
gujaf-83	210	6	with	with	ADP
gujaf-83	210	7	the	the	DET
gujaf-83	210	8	signaling	signal	VERB
gujaf-83	210	9	theory	theory	NOUN
gujaf-83	210	10	and	and	CCONJ
gujaf-83	210	11	decision	decision	NOUN
gujaf-83	210	12	usefulness	usefulness	NOUN
gujaf-83	210	13	theories	theory	NOUN
gujaf-83	210	14	that	that	SCONJ
gujaf-83	210	15	accounting	account	VERB
gujaf-83	210	16	information	information	NOUN
gujaf-83	210	17	sends	send	VERB
gujaf-83	210	18	signals	signal	NOUN
gujaf-83	210	19	to	to	ADP
gujaf-83	210	20	investor	investor	NOUN
gujaf-83	210	21	which	which	PRON
gujaf-83	210	22	guides	guide	VERB
gujaf-83	210	23	them	they	PRON
gujaf-83	210	24	to	to	PART
gujaf-83	210	25	make	make	VERB
gujaf-83	210	26	useful	useful	ADJ
gujaf-83	210	27	and	and	CCONJ
gujaf-83	210	28	informed	informed	ADJ
gujaf-83	210	29	decisions	decision	NOUN
gujaf-83	210	30	as	as	SCONJ
gujaf-83	210	31	regards	regard	VERB
gujaf-83	210	32	their	their	PRON
gujaf-83	210	33	investments	investment	NOUN
gujaf-83	210	34	.	.	PUNCT
gujaf-83	211	1	the	the	DET
gujaf-83	211	2	finding	finding	NOUN
gujaf-83	211	3	is	be	AUX
gujaf-83	211	4	in	in	ADP
gujaf-83	211	5	line	line	NOUN
gujaf-83	211	6	with	with	ADP
gujaf-83	211	7	those	those	PRON
gujaf-83	211	8	of	of	ADP
gujaf-83	211	9	the	the	DET
gujaf-83	211	10	findings	finding	NOUN
gujaf-83	211	11	is	be	AUX
gujaf-83	211	12	in	in	ADP
gujaf-83	211	13	line	line	NOUN
gujaf-83	211	14	with	with	ADP
gujaf-83	211	15	abayadeera	abayadeera	PROPN
gujaf-83	211	16	(	(	PUNCT
gujaf-83	211	17	2010	2010	NUM
gujaf-83	211	18	)	)	PUNCT
gujaf-83	211	19	,	,	PUNCT
gujaf-83	211	20	trabelsi	trabelsi	NOUN
gujaf-83	211	21	and	and	CCONJ
gujaf-83	211	22	trabelsi	trabelsi	NOUN
gujaf-83	211	23	(	(	PUNCT
gujaf-83	211	24	2014	2014	NUM
gujaf-83	211	25	)	)	PUNCT
gujaf-83	211	26	ijeoma	ijeoma	NOUN
gujaf-83	211	27	(	(	PUNCT
gujaf-83	211	28	2015	2015	NUM
gujaf-83	211	29	)	)	PUNCT
gujaf-83	211	30	,	,	PUNCT
gujaf-83	211	31	mulenga	mulenga	ADV
gujaf-83	211	32	(	(	PUNCT
gujaf-83	211	33	2015	2015	NUM
gujaf-83	211	34	)	)	PUNCT
gujaf-83	211	35	,	,	PUNCT
gujaf-83	211	36	prihatni	prihatni	NOUN
gujaf-83	211	37	,	,	PUNCT
gujaf-83	211	38	subroto	subroto	NOUN
gujaf-83	211	39	and	and	CCONJ
gujaf-83	211	40	purnomosidi	purnomosidi	NOUN
gujaf-83	211	41	(	(	PUNCT
gujaf-83	211	42	2016	2016	NUM
gujaf-83	211	43	)	)	PUNCT
gujaf-83	211	44	and	and	CCONJ
gujaf-83	211	45	disagrees	disagree	VERB
gujaf-83	211	46	with	with	ADP
gujaf-83	211	47	those	those	PRON
gujaf-83	211	48	of	of	ADP
gujaf-83	211	49	modi	modi	PROPN
gujaf-83	211	50	and	and	CCONJ
gujaf-83	211	51	pathak	pathak	PROPN
gujaf-83	211	52	(	(	PUNCT
gujaf-83	211	53	2014	2014	NUM
gujaf-83	211	54	)	)	PUNCT
gujaf-83	211	55	and	and	CCONJ
gujaf-83	211	56	khanna	khanna	PROPN
gujaf-83	211	57	(	(	PUNCT
gujaf-83	211	58	2014	2014	NUM
gujaf-83	211	59	)	)	PUNCT
gujaf-83	211	60	and	and	CCONJ
gujaf-83	211	61	ahmadi	ahmadi	NOUN
gujaf-83	211	62	and	and	CCONJ
gujaf-83	211	63	price	price	NOUN
gujaf-83	211	64	(	(	PUNCT
gujaf-83	211	65	2017	2017	NUM
gujaf-83	211	66	)	)	PUNCT
gujaf-83	211	67	.	.	PUNCT
gujaf-83	212	1	based	base	VERB
gujaf-83	212	2	on	on	ADP
gujaf-83	212	3	the	the	DET
gujaf-83	212	4	findings	finding	NOUN
gujaf-83	212	5	above	above	ADV
gujaf-83	212	6	,	,	PUNCT
gujaf-83	212	7	the	the	DET
gujaf-83	212	8	study	study	NOUN
gujaf-83	212	9	fails	fail	VERB
gujaf-83	212	10	to	to	PART
gujaf-83	212	11	reject	reject	VERB
gujaf-83	212	12	null	null	ADJ
gujaf-83	212	13	hypothesis	hypothesis	NOUN
gujaf-83	212	14	one	one	NUM
gujaf-83	212	15	of	of	ADP
gujaf-83	212	16	the	the	DET
gujaf-83	212	17	study	study	NOUN
gujaf-83	212	18	that	that	PRON
gujaf-83	212	19	eps	eps	PROPN
gujaf-83	212	20	has	have	VERB
gujaf-83	212	21	no	no	DET
gujaf-83	212	22	significant	significant	ADJ
gujaf-83	212	23	effect	effect	NOUN
gujaf-83	212	24	on	on	ADP
gujaf-83	212	25	share	share	NOUN
gujaf-83	212	26	price	price	NOUN
gujaf-83	212	27	of	of	ADP
gujaf-83	212	28	listed	list	VERB
gujaf-83	212	29	firms	firm	NOUN
gujaf-83	212	30	in	in	ADP
gujaf-83	212	31	nigeria	nigeria	PROPN
gujaf-83	212	32	.	.	PUNCT
gujaf-83	213	1	book	book	NOUN
gujaf-83	213	2	value	value	NOUN
gujaf-83	213	3	per	per	ADP
gujaf-83	213	4	share	share	NOUN
gujaf-83	213	5	,	,	PUNCT
gujaf-83	213	6	bvp	bvp	PROPN
gujaf-83	213	7	has	have	VERB
gujaf-83	213	8	a	a	DET
gujaf-83	213	9	positive	positive	ADJ
gujaf-83	213	10	coefficient	coefficient	NOUN
gujaf-83	213	11	of	of	ADP
gujaf-83	213	12	0.1209	0.1209	NUM
gujaf-83	213	13	z	z	NOUN
gujaf-83	213	14	-	-	PUNCT
gujaf-83	213	15	statistic	statistic	NOUN
gujaf-83	213	16	of	of	ADP
gujaf-83	213	17	1.59	1.59	NUM
gujaf-83	213	18	and	and	CCONJ
gujaf-83	213	19	z	z	NOUN
gujaf-83	213	20	-	-	PUNCT
gujaf-83	213	21	valaue	valaue	PROPN
gujaf-83	213	22	of	of	ADP
gujaf-83	213	23	0.111	0.111	NUM
gujaf-83	213	24	which	which	PRON
gujaf-83	213	25	is	be	AUX
gujaf-83	213	26	not	not	PART
gujaf-83	213	27	significant	significant	ADJ
gujaf-83	213	28	at	at	ADP
gujaf-83	213	29	all	all	DET
gujaf-83	213	30	levels	level	NOUN
gujaf-83	213	31	.	.	PUNCT
gujaf-83	214	1	this	this	PRON
gujaf-83	214	2	indicates	indicate	VERB
gujaf-83	214	3	that	that	SCONJ
gujaf-83	214	4	bvp	bvp	PROPN
gujaf-83	214	5	is	be	AUX
gujaf-83	214	6	positively	positively	ADV
gujaf-83	214	7	associated	associate	VERB
gujaf-83	214	8	with	with	ADP
gujaf-83	214	9	share	share	NOUN
gujaf-83	214	10	although	although	SCONJ
gujaf-83	214	11	the	the	DET
gujaf-83	214	12	relationship	relationship	NOUN
gujaf-83	214	13	is	be	AUX
gujaf-83	214	14	not	not	PART
gujaf-83	214	15	significant	significant	ADJ
gujaf-83	214	16	at	at	ADP
gujaf-83	214	17	level	level	NOUN
gujaf-83	214	18	of	of	ADP
gujaf-83	214	19	significance	significance	NOUN
gujaf-83	214	20	.	.	PUNCT
gujaf-83	215	1	this	this	PRON
gujaf-83	215	2	implies	imply	VERB
gujaf-83	215	3	that	that	PRON
gujaf-83	215	4	increase	increase	NOUN
gujaf-83	215	5	in	in	ADP
gujaf-83	215	6	bvp	bvp	PROPN
gujaf-83	215	7	would	would	AUX
gujaf-83	215	8	lead	lead	VERB
gujaf-83	215	9	increase	increase	VERB
gujaf-83	215	10	share	share	NOUN
gujaf-83	215	11	price	price	NOUN
gujaf-83	215	12	.	.	PUNCT
gujaf-83	216	1	the	the	DET
gujaf-83	216	2	result	result	NOUN
gujaf-83	216	3	is	be	AUX
gujaf-83	216	4	not	not	PART
gujaf-83	216	5	surprising	surprising	ADJ
gujaf-83	216	6	as	as	SCONJ
gujaf-83	216	7	positive	positive	ADJ
gujaf-83	216	8	earnings	earning	NOUN
gujaf-83	216	9	information	information	NOUN
gujaf-83	216	10	should	should	AUX
gujaf-83	216	11	serve	serve	VERB
gujaf-83	216	12	a	a	DET
gujaf-83	216	13	motivator	motivator	NOUN
gujaf-83	216	14	to	to	ADP
gujaf-83	216	15	investors	investor	NOUN
gujaf-83	216	16	that	that	PRON
gujaf-83	216	17	would	would	AUX
gujaf-83	216	18	make	make	VERB
gujaf-83	216	19	them	they	PRON
gujaf-83	216	20	to	to	PART
gujaf-83	216	21	invest	invest	VERB
gujaf-83	216	22	more	more	ADJ
gujaf-83	216	23	in	in	ADP
gujaf-83	216	24	a	a	DET
gujaf-83	216	25	certain	certain	ADJ
gujaf-83	216	26	firm	firm	NOUN
gujaf-83	216	27	that	that	SCONJ
gujaf-83	216	28	reports	report	VERB
gujaf-83	216	29	profits	profit	NOUN
gujaf-83	216	30	inform	inform	NOUN
gujaf-83	216	31	of	of	ADP
gujaf-83	216	32	earnings	earning	NOUN
gujaf-83	216	33	per	per	ADP
gujaf-83	216	34	share	share	NOUN
gujaf-83	216	35	.	.	PUNCT
gujaf-83	217	1	the	the	DET
gujaf-83	217	2	findings	finding	NOUN
gujaf-83	217	3	supports	support	VERB
gujaf-83	217	4	chandrapala	chandrapala	NOUN
gujaf-83	217	5	(	(	PUNCT
gujaf-83	217	6	2013	2013	NUM
gujaf-83	217	7	)	)	PUNCT
gujaf-83	217	8	,	,	PUNCT
gujaf-83	217	9	blessing	blessing	NOUN
gujaf-83	217	10	(	(	PUNCT
gujaf-83	217	11	2015	2015	NUM
gujaf-83	217	12	)	)	PUNCT
gujaf-83	217	13	and	and	CCONJ
gujaf-83	217	14	sullubawa	sullubawa	NOUN
gujaf-83	217	15	(	(	PUNCT
gujaf-83	217	16	2015	2015	NUM
gujaf-83	217	17	)	)	PUNCT
gujaf-83	217	18	,	,	PUNCT
gujaf-83	217	19	and	and	CCONJ
gujaf-83	217	20	disagrees	disagree	VERB
gujaf-83	217	21	to	to	ADP
gujaf-83	217	22	the	the	DET
gujaf-83	217	23	studies	study	NOUN
gujaf-83	217	24	of	of	ADP
gujaf-83	217	25	vijitha	vijitha	PROPN
gujaf-83	217	26	and	and	CCONJ
gujaf-83	217	27	nimalathasan	nimalathasan	PROPN
gujaf-83	217	28	(	(	PUNCT
gujaf-83	217	29	2014	2014	NUM
gujaf-83	217	30	)	)	PUNCT
gujaf-83	217	31	,	,	PUNCT
gujaf-83	217	32	chaudry	chaudry	ADJ
gujaf-83	217	33	and	and	CCONJ
gujaf-83	217	34	sam	sam	PROPN
gujaf-83	217	35	(	(	PUNCT
gujaf-83	217	36	2014	2014	NUM
gujaf-83	217	37	)	)	PUNCT
gujaf-83	217	38	.	.	PUNCT
gujaf-83	218	1	this	this	PRON
gujaf-83	218	2	,	,	PUNCT
gujaf-83	218	3	therefore	therefore	ADV
gujaf-83	218	4	,	,	PUNCT
gujaf-83	218	5	provides	provide	VERB
gujaf-83	218	6	a	a	DET
gujaf-83	218	7	basis	basis	NOUN
gujaf-83	218	8	for	for	ADP
gujaf-83	218	9	failure	failure	NOUN
gujaf-83	218	10	to	to	PART
gujaf-83	218	11	reject	reject	VERB
gujaf-83	218	12	null	null	ADJ
gujaf-83	218	13	hypothesis	hypothesis	NOUN
gujaf-83	218	14	two	two	NUM
gujaf-83	218	15	of	of	ADP
gujaf-83	218	16	the	the	DET
gujaf-83	218	17	study	study	NOUN
gujaf-83	218	18	which	which	PRON
gujaf-83	218	19	states	state	VERB
gujaf-83	218	20	that	that	PRON
gujaf-83	218	21	book	book	NOUN
gujaf-83	218	22	value	value	NOUN
gujaf-83	218	23	per	per	ADP
gujaf-83	218	24	share	share	NOUN
gujaf-83	218	25	has	have	VERB
gujaf-83	218	26	no	no	DET
gujaf-83	218	27	significant	significant	ADJ
gujaf-83	218	28	influence	influence	NOUN
gujaf-83	218	29	on	on	ADP
gujaf-83	218	30	share	share	NOUN
gujaf-83	218	31	price	price	NOUN
gujaf-83	218	32	of	of	ADP
gujaf-83	218	33	listed	list	VERB
gujaf-83	218	34	firms	firm	NOUN
gujaf-83	218	35	in	in	ADP
gujaf-83	218	36	nigeria	nigeria	PROPN
gujaf-83	218	37	.	.	PUNCT
gujaf-83	219	1	thus	thus	ADV
gujaf-83	219	2	,	,	PUNCT
gujaf-83	219	3	hypothesis	hypothesis	NOUN
gujaf-83	219	4	two	two	NUM
gujaf-83	219	5	is	be	AUX
gujaf-83	219	6	rejected	reject	VERB
gujaf-83	219	7	.	.	PUNCT
gujaf-83	220	1	cash	cash	NOUN
gujaf-83	220	2	flow	flow	NOUN
gujaf-83	220	3	per	per	ADP
gujaf-83	220	4	share	share	NOUN
gujaf-83	220	5	has	have	VERB
gujaf-83	220	6	a	a	DET
gujaf-83	220	7	coefficient	coefficient	NOUN
gujaf-83	220	8	value	value	NOUN
gujaf-83	220	9	of	of	ADP
gujaf-83	220	10	0.2732	0.2732	NUM
gujaf-83	220	11	,	,	PUNCT
gujaf-83	220	12	z	z	NOUN
gujaf-83	220	13	-	-	PUNCT
gujaf-83	220	14	statistic	statistic	NOUN
gujaf-83	220	15	of	of	ADP
gujaf-83	220	16	0.08	0.08	NUM
gujaf-83	220	17	,	,	PUNCT
gujaf-83	220	18	and	and	CCONJ
gujaf-83	220	19	z	z	NOUN
gujaf-83	220	20	-	-	PUNCT
gujaf-83	220	21	value	value	NOUN
gujaf-83	220	22	of	of	ADP
gujaf-83	220	23	0.939	0.939	NUM
gujaf-83	220	24	.	.	PUNCT
gujaf-83	221	1	this	this	PRON
gujaf-83	221	2	indicates	indicate	VERB
gujaf-83	221	3	that	that	SCONJ
gujaf-83	221	4	there	there	PRON
gujaf-83	221	5	exists	exist	VERB
gujaf-83	221	6	positive	positive	ADJ
gujaf-83	221	7	but	but	CCONJ
gujaf-83	221	8	insignificant	insignificant	ADJ
gujaf-83	221	9	association	association	NOUN
gujaf-83	221	10	between	between	ADP
gujaf-83	221	11	cash	cash	NOUN
gujaf-83	221	12	flow	flow	NOUN
gujaf-83	221	13	per	per	ADP
gujaf-83	221	14	share	share	NOUN
gujaf-83	221	15	and	and	CCONJ
gujaf-83	221	16	share	share	VERB
gujaf-83	221	17	price	price	NOUN
gujaf-83	221	18	of	of	ADP
gujaf-83	221	19	listed	list	VERB
gujaf-83	221	20	firms	firm	NOUN
gujaf-83	221	21	in	in	ADP
gujaf-83	221	22	nigeria	nigeria	PROPN
gujaf-83	221	23	.	.	PUNCT
gujaf-83	222	1	this	this	PRON
gujaf-83	222	2	signifies	signify	VERB
gujaf-83	222	3	that	that	SCONJ
gujaf-83	222	4	there	there	PRON
gujaf-83	222	5	no	no	DET
gujaf-83	222	6	significant	significant	ADJ
gujaf-83	222	7	impact	impact	NOUN
gujaf-83	222	8	of	of	ADP
gujaf-83	222	9	cfps	cfps	NOUN
gujaf-83	222	10	on	on	ADP
gujaf-83	222	11	share	share	NOUN
gujaf-83	222	12	price	price	NOUN
gujaf-83	222	13	of	of	ADP
gujaf-83	222	14	listed	list	VERB
gujaf-83	222	15	firms	firm	NOUN
gujaf-83	222	16	in	in	ADP
gujaf-83	222	17	nigeria	nigeria	PROPN
gujaf-83	222	18	.	.	PUNCT
gujaf-83	223	1	this	this	PRON
gujaf-83	223	2	implies	imply	VERB
gujaf-83	223	3	that	that	DET
gujaf-83	223	4	increase	increase	NOUN
gujaf-83	223	5	in	in	ADP
gujaf-83	223	6	cash	cash	NOUN
gujaf-83	223	7	flow	flow	NOUN
gujaf-83	223	8	per	per	ADP
gujaf-83	223	9	share	share	NOUN
gujaf-83	223	10	may	may	AUX
gujaf-83	223	11	lead	lead	VERB
gujaf-83	223	12	to	to	ADP
gujaf-83	223	13	corresponding	corresponding	ADJ
gujaf-83	223	14	increase	increase	NOUN
gujaf-83	223	15	in	in	ADP
gujaf-83	223	16	share	share	NOUN
gujaf-83	223	17	price	price	NOUN
gujaf-83	223	18	since	since	SCONJ
gujaf-83	223	19	they	they	PRON
gujaf-83	223	20	move	move	VERB
gujaf-83	223	21	in	in	ADP
gujaf-83	223	22	the	the	DET
gujaf-83	223	23	same	same	ADJ
gujaf-83	223	24	direction	direction	NOUN
gujaf-83	223	25	.	.	PUNCT
gujaf-83	224	1	the	the	DET
gujaf-83	224	2	result	result	NOUN
gujaf-83	224	3	is	be	AUX
gujaf-83	224	4	not	not	PART
gujaf-83	224	5	surprising	surprising	ADJ
gujaf-83	224	6	as	as	SCONJ
gujaf-83	224	7	it	it	PRON
gujaf-83	224	8	is	be	AUX
gujaf-83	224	9	in	in	ADP
gujaf-83	224	10	line	line	NOUN
gujaf-83	224	11	with	with	ADP
gujaf-83	224	12	propositions	proposition	NOUN
gujaf-83	224	13	of	of	ADP
gujaf-83	224	14	signalling	signal	VERB
gujaf-83	224	15	and	and	CCONJ
gujaf-83	224	16	decision	decision	NOUN
gujaf-83	224	17	usefulness	usefulness	NOUN
gujaf-83	224	18	theories	theory	NOUN
gujaf-83	224	19	of	of	ADP
gujaf-83	224	20	the	the	DET
gujaf-83	224	21	study	study	NOUN
gujaf-83	224	22	that	that	SCONJ
gujaf-83	224	23	accounting	accounting	NOUN
gujaf-83	224	24	information	information	NOUN
gujaf-83	224	25	provides	provide	VERB
gujaf-83	224	26	signals	signal	NOUN
gujaf-83	224	27	that	that	PRON
gujaf-83	224	28	guide	guide	VERB
gujaf-83	224	29	existing	exist	VERB
gujaf-83	224	30	and	and	CCONJ
gujaf-83	224	31	prospective	prospective	ADJ
gujaf-83	224	32	investors	investor	NOUN
gujaf-83	224	33	make	make	VERB
gujaf-83	224	34	informed	informed	ADJ
gujaf-83	224	35	and	and	CCONJ
gujaf-83	224	36	cogent	cogent	ADJ
gujaf-83	224	37	decision	decision	NOUN
gujaf-83	224	38	with	with	ADP
gujaf-83	224	39	respect	respect	NOUN
gujaf-83	224	40	to	to	ADP
gujaf-83	224	41	their	their	PRON
gujaf-83	224	42	investments	investment	NOUN
gujaf-83	224	43	.	.	PUNCT
gujaf-83	225	1	this	this	PRON
gujaf-83	225	2	corroborates	corroborate	VERB
gujaf-83	225	3	gusau	gusau	ADJ
gujaf-83	225	4	journal	journal	NOUN
gujaf-83	225	5	of	of	ADP
gujaf-83	225	6	accounting	accounting	NOUN
gujaf-83	225	7	and	and	CCONJ
gujaf-83	225	8	finance	finance	NOUN
gujaf-83	225	9	,	,	PUNCT
gujaf-83	225	10	vol	vol	NOUN
gujaf-83	225	11	.	.	PROPN
gujaf-83	225	12	2	2	NUM
gujaf-83	225	13	,	,	PUNCT
gujaf-83	225	14	issue	issue	NOUN
gujaf-83	225	15	3	3	NUM
gujaf-83	225	16	,	,	PUNCT
gujaf-83	225	17	april	april	PROPN
gujaf-83	225	18	,	,	PUNCT
gujaf-83	225	19	2021	2021	NUM
gujaf-83	225	20	14	14	NUM
gujaf-83	225	21	the	the	DET
gujaf-83	225	22	studies	study	NOUN
gujaf-83	225	23	of	of	ADP
gujaf-83	225	24	omokhutu	omokhutu	NOUN
gujaf-83	225	25	and	and	CCONJ
gujaf-83	225	26	ibadin	ibadin	NOUN
gujaf-83	225	27	(	(	PUNCT
gujaf-83	225	28	2015	2015	NUM
gujaf-83	225	29	)	)	PUNCT
gujaf-83	225	30	and	and	CCONJ
gujaf-83	225	31	anjula	anjula	NOUN
gujaf-83	225	32	and	and	CCONJ
gujaf-83	225	33	senami	senami	PROPN
gujaf-83	225	34	(	(	PUNCT
gujaf-83	225	35	2015	2015	NUM
gujaf-83	225	36	)	)	PUNCT
gujaf-83	225	37	contradicts	contradict	VERB
gujaf-83	225	38	the	the	DET
gujaf-83	225	39	findings	finding	NOUN
gujaf-83	225	40	of	of	ADP
gujaf-83	225	41	and	and	CCONJ
gujaf-83	225	42	hejari	hejari	NOUN
gujaf-83	225	43	,	,	PUNCT
gujaf-83	225	44	jafari	jafari	PROPN
gujaf-83	225	45	and	and	CCONJ
gujaf-83	225	46	karimi	karimi	PROPN
gujaf-83	225	47	(	(	PUNCT
gujaf-83	225	48	2011	2011	NUM
gujaf-83	225	49	)	)	PUNCT
gujaf-83	225	50	,	,	PUNCT
gujaf-83	225	51	morali	morali	ADJ
gujaf-83	225	52	valipour	valipour	NOUN
gujaf-83	225	53	and	and	CCONJ
gujaf-83	225	54	dowran	dowran	PROPN
gujaf-83	225	55	(	(	PUNCT
gujaf-83	225	56	2012	2012	NUM
gujaf-83	225	57	)	)	PUNCT
gujaf-83	225	58	,	,	PUNCT
gujaf-83	225	59	jabbari	jabbari	NOUN
gujaf-83	225	60	,	,	PUNCT
gujaf-83	225	61	sadeghi	sadeghi	PROPN
gujaf-83	225	62	and	and	CCONJ
gujaf-83	225	63	askari	askari	PROPN
gujaf-83	225	64	(	(	PUNCT
gujaf-83	225	65	2013	2013	NUM
gujaf-83	225	66	)	)	PUNCT
gujaf-83	225	67	.	.	PUNCT
gujaf-83	226	1	based	base	VERB
gujaf-83	226	2	on	on	ADP
gujaf-83	226	3	the	the	DET
gujaf-83	226	4	above	above	ADJ
gujaf-83	226	5	finding	finding	NOUN
gujaf-83	226	6	,	,	PUNCT
gujaf-83	226	7	the	the	DET
gujaf-83	226	8	study	study	NOUN
gujaf-83	226	9	fails	fail	VERB
gujaf-83	226	10	to	to	PART
gujaf-83	226	11	reject	reject	VERB
gujaf-83	226	12	null	null	ADJ
gujaf-83	226	13	hypothesis	hypothesis	NOUN
gujaf-83	226	14	three	three	NUM
gujaf-83	226	15	of	of	ADP
gujaf-83	226	16	the	the	DET
gujaf-83	226	17	study	study	NOUN
gujaf-83	226	18	which	which	PRON
gujaf-83	226	19	states	state	VERB
gujaf-83	226	20	that	that	SCONJ
gujaf-83	226	21	cash	cash	NOUN
gujaf-83	226	22	flow	flow	NOUN
gujaf-83	226	23	per	per	ADP
gujaf-83	226	24	share	share	NOUN
gujaf-83	226	25	has	have	VERB
gujaf-83	226	26	no	no	DET
gujaf-83	226	27	significant	significant	ADJ
gujaf-83	226	28	influence	influence	NOUN
gujaf-83	226	29	on	on	ADP
gujaf-83	226	30	share	share	NOUN
gujaf-83	226	31	price	price	NOUN
gujaf-83	226	32	of	of	ADP
gujaf-83	226	33	listed	list	VERB
gujaf-83	226	34	firms	firm	NOUN
gujaf-83	226	35	in	in	ADP
gujaf-83	226	36	nigeria	nigeria	PROPN
gujaf-83	226	37	.	.	PUNCT
gujaf-83	227	1	dividend	dividend	VERB
gujaf-83	227	2	per	per	ADP
gujaf-83	227	3	share	share	NOUN
gujaf-83	227	4	,	,	PUNCT
gujaf-83	227	5	dps	dps	PROPN
gujaf-83	227	6	has	have	VERB
gujaf-83	227	7	a	a	DET
gujaf-83	227	8	positive	positive	ADJ
gujaf-83	227	9	coefficient	coefficient	NOUN
gujaf-83	227	10	of	of	ADP
gujaf-83	227	11	22.5880	22.5880	NUM
gujaf-83	227	12	,	,	PUNCT
gujaf-83	227	13	z	z	NOUN
gujaf-83	227	14	-	-	PUNCT
gujaf-83	227	15	statistic	statistic	NOUN
gujaf-83	227	16	of	of	ADP
gujaf-83	227	17	9.00	9.00	NUM
gujaf-83	227	18	and	and	CCONJ
gujaf-83	227	19	z	z	NOUN
gujaf-83	227	20	-	-	PUNCT
gujaf-83	227	21	value	value	NOUN
gujaf-83	227	22	of	of	ADP
gujaf-83	227	23	0.000	0.000	NUM
gujaf-83	227	24	.	.	PUNCT
gujaf-83	228	1	this	this	PRON
gujaf-83	228	2	indicates	indicate	VERB
gujaf-83	228	3	that	that	SCONJ
gujaf-83	228	4	there	there	PRON
gujaf-83	228	5	exists	exist	VERB
gujaf-83	228	6	a	a	DET
gujaf-83	228	7	positive	positive	ADJ
gujaf-83	228	8	relationship	relationship	NOUN
gujaf-83	228	9	between	between	ADP
gujaf-83	228	10	dps	dps	NOUN
gujaf-83	228	11	and	and	CCONJ
gujaf-83	228	12	share	share	NOUN
gujaf-83	228	13	price	price	NOUN
gujaf-83	228	14	of	of	ADP
gujaf-83	228	15	listed	list	VERB
gujaf-83	228	16	firms	firm	NOUN
gujaf-83	228	17	in	in	ADP
gujaf-83	228	18	nigeria	nigeria	PROPN
gujaf-83	228	19	.	.	PUNCT
gujaf-83	229	1	this	this	DET
gujaf-83	229	2	signifies	signify	VERB
gujaf-83	229	3	that	that	PRON
gujaf-83	229	4	dps	dps	VERB
gujaf-83	229	5	significantly	significantly	ADV
gujaf-83	229	6	impacts	impact	VERB
gujaf-83	229	7	on	on	ADP
gujaf-83	229	8	share	share	NOUN
gujaf-83	229	9	price	price	NOUN
gujaf-83	229	10	at	at	ADP
gujaf-83	229	11	one	one	NUM
gujaf-83	229	12	percent	percent	NOUN
gujaf-83	229	13	level	level	NOUN
gujaf-83	229	14	of	of	ADP
gujaf-83	229	15	significance	significance	NOUN
gujaf-83	229	16	.	.	PUNCT
gujaf-83	230	1	this	this	DET
gujaf-83	230	2	further	far	ADV
gujaf-83	230	3	implies	imply	VERB
gujaf-83	230	4	that	that	SCONJ
gujaf-83	230	5	for	for	ADP
gujaf-83	230	6	every	every	DET
gujaf-83	230	7	one	one	NUM
gujaf-83	230	8	percent	percent	NOUN
gujaf-83	230	9	increase	increase	NOUN
gujaf-83	230	10	in	in	ADP
gujaf-83	230	11	dps	dps	NOUN
gujaf-83	230	12	,	,	PUNCT
gujaf-83	230	13	there	there	PRON
gujaf-83	230	14	will	will	AUX
gujaf-83	230	15	be	be	AUX
gujaf-83	230	16	a	a	DET
gujaf-83	230	17	corresponding	corresponding	ADJ
gujaf-83	230	18	increase	increase	NOUN
gujaf-83	230	19	in	in	ADP
gujaf-83	230	20	share	share	NOUN
gujaf-83	230	21	price	price	NOUN
gujaf-83	230	22	by	by	ADP
gujaf-83	230	23	about	about	ADP
gujaf-83	230	24	n	n	PRON
gujaf-83	230	25	22.58	22.58	NUM
gujaf-83	230	26	kobo	kobo	NOUN
gujaf-83	230	27	.	.	PUNCT
gujaf-83	231	1	this	this	PRON
gujaf-83	231	2	is	be	AUX
gujaf-83	231	3	not	not	PART
gujaf-83	231	4	surprising	surprising	ADJ
gujaf-83	231	5	due	due	ADP
gujaf-83	231	6	to	to	ADP
gujaf-83	231	7	its	its	PRON
gujaf-83	231	8	conformity	conformity	NOUN
gujaf-83	231	9	with	with	ADP
gujaf-83	231	10	practical	practical	ADJ
gujaf-83	231	11	and	and	CCONJ
gujaf-83	231	12	theoretical	theoretical	ADJ
gujaf-83	231	13	assumption	assumption	NOUN
gujaf-83	231	14	of	of	ADP
gujaf-83	231	15	the	the	DET
gujaf-83	231	16	study	study	NOUN
gujaf-83	231	17	.	.	PUNCT
gujaf-83	232	1	the	the	DET
gujaf-83	232	2	study	study	NOUN
gujaf-83	232	3	is	be	AUX
gujaf-83	232	4	in	in	ADP
gujaf-83	232	5	line	line	NOUN
gujaf-83	232	6	with	with	ADP
gujaf-83	232	7	those	those	PRON
gujaf-83	232	8	of	of	ADP
gujaf-83	232	9	busari	busari	ADJ
gujaf-83	232	10	2018	2018	NUM
gujaf-83	232	11	.	.	PUNCT
gujaf-83	233	1	guided	guide	VERB
gujaf-83	233	2	by	by	ADP
gujaf-83	233	3	the	the	DET
gujaf-83	233	4	findings	finding	NOUN
gujaf-83	233	5	above	above	ADV
gujaf-83	233	6	,	,	PUNCT
gujaf-83	233	7	the	the	DET
gujaf-83	233	8	study	study	NOUN
gujaf-83	233	9	rejects	reject	VERB
gujaf-83	233	10	null	null	ADJ
gujaf-83	233	11	hypothesis	hypothesis	NOUN
gujaf-83	233	12	four	four	NUM
gujaf-83	233	13	of	of	ADP
gujaf-83	233	14	the	the	DET
gujaf-83	233	15	study	study	NOUN
gujaf-83	233	16	which	which	PRON
gujaf-83	233	17	states	state	VERB
gujaf-83	233	18	that	that	SCONJ
gujaf-83	233	19	dividend	dividend	NOUN
gujaf-83	233	20	per	per	ADP
gujaf-83	233	21	share	share	NOUN
gujaf-83	233	22	has	have	VERB
gujaf-83	233	23	no	no	DET
gujaf-83	233	24	significant	significant	ADJ
gujaf-83	233	25	impact	impact	NOUN
gujaf-83	233	26	on	on	ADP
gujaf-83	233	27	share	share	NOUN
gujaf-83	233	28	price	price	NOUN
gujaf-83	233	29	of	of	ADP
gujaf-83	233	30	listed	list	VERB
gujaf-83	233	31	firms	firm	NOUN
gujaf-83	233	32	in	in	ADP
gujaf-83	233	33	nigeria	nigeria	PROPN
gujaf-83	233	34	.	.	PUNCT
gujaf-83	234	1	thus	thus	ADV
gujaf-83	234	2	,	,	PUNCT
gujaf-83	234	3	hypothesis4	hypothesis4	PROPN
gujaf-83	234	4	is	be	AUX
gujaf-83	234	5	rejected	reject	VERB
gujaf-83	234	6	.	.	PUNCT
gujaf-83	235	1	audit	audit	NOUN
gujaf-83	235	2	quality	quality	NOUN
gujaf-83	235	3	has	have	VERB
gujaf-83	235	4	a	a	DET
gujaf-83	235	5	beta	beta	ADJ
gujaf-83	235	6	value	value	NOUN
gujaf-83	235	7	of	of	ADP
gujaf-83	235	8	9.9243	9.9243	NUM
gujaf-83	235	9	,	,	PUNCT
gujaf-83	235	10	z	z	NOUN
gujaf-83	235	11	-	-	PUNCT
gujaf-83	235	12	statistic	statistic	NOUN
gujaf-83	235	13	of	of	ADP
gujaf-83	235	14	2.87	2.87	NUM
gujaf-83	235	15	and	and	CCONJ
gujaf-83	235	16	z	z	NOUN
gujaf-83	235	17	-	-	PUNCT
gujaf-83	235	18	value	value	NOUN
gujaf-83	235	19	of	of	ADP
gujaf-83	235	20	0.004	0.004	NUM
gujaf-83	235	21	.	.	PUNCT
gujaf-83	236	1	this	this	PRON
gujaf-83	236	2	indicates	indicate	VERB
gujaf-83	236	3	that	that	SCONJ
gujaf-83	236	4	audit	audit	NOUN
gujaf-83	236	5	quality	quality	NOUN
gujaf-83	236	6	is	be	AUX
gujaf-83	236	7	positively	positively	ADV
gujaf-83	236	8	and	and	CCONJ
gujaf-83	236	9	significantly	significantly	ADV
gujaf-83	236	10	associated	associate	VERB
gujaf-83	236	11	with	with	ADP
gujaf-83	236	12	share	share	NOUN
gujaf-83	236	13	price	price	NOUN
gujaf-83	236	14	at	at	ADP
gujaf-83	236	15	one	one	NUM
gujaf-83	236	16	percent	percent	NOUN
gujaf-83	236	17	level	level	NOUN
gujaf-83	236	18	of	of	ADP
gujaf-83	236	19	significance	significance	NOUN
gujaf-83	236	20	.	.	PUNCT
gujaf-83	237	1	this	this	PRON
gujaf-83	237	2	implies	imply	VERB
gujaf-83	237	3	that	that	SCONJ
gujaf-83	237	4	for	for	SCONJ
gujaf-83	237	5	every	every	DET
gujaf-83	237	6	five	five	NUM
gujaf-83	237	7	percent	percent	NOUN
gujaf-83	237	8	increase	increase	NOUN
gujaf-83	237	9	in	in	ADP
gujaf-83	237	10	the	the	DET
gujaf-83	237	11	quality	quality	NOUN
gujaf-83	237	12	of	of	ADP
gujaf-83	237	13	the	the	DET
gujaf-83	237	14	audit	audit	NOUN
gujaf-83	237	15	services	service	NOUN
gujaf-83	237	16	received	receive	VERB
gujaf-83	237	17	by	by	ADP
gujaf-83	237	18	firm	firm	ADJ
gujaf-83	237	19	the	the	DET
gujaf-83	237	20	share	share	NOUN
gujaf-83	237	21	value	value	NOUN
gujaf-83	237	22	will	will	AUX
gujaf-83	237	23	increase	increase	VERB
gujaf-83	237	24	by	by	ADP
gujaf-83	237	25	n	n	DET
gujaf-83	237	26	9.92	9.92	NUM
gujaf-83	237	27	.	.	PUNCT
gujaf-83	238	1	this	this	PRON
gujaf-83	238	2	is	be	AUX
gujaf-83	238	3	however	however	ADV
gujaf-83	238	4	not	not	PART
gujaf-83	238	5	surprising	surprising	ADJ
gujaf-83	238	6	as	as	ADP
gujaf-83	238	7	the	the	PRON
gujaf-83	238	8	more	more	ADV
gujaf-83	238	9	the	the	DET
gujaf-83	238	10	quality	quality	NOUN
gujaf-83	238	11	of	of	ADP
gujaf-83	238	12	audit	audit	NOUN
gujaf-83	238	13	services	service	NOUN
gujaf-83	238	14	the	the	PRON
gujaf-83	238	15	more	more	ADV
gujaf-83	238	16	the	the	DET
gujaf-83	238	17	quality	quality	NOUN
gujaf-83	238	18	of	of	ADP
gujaf-83	238	19	the	the	DET
gujaf-83	238	20	accounting	accounting	NOUN
gujaf-83	238	21	information	information	NOUN
gujaf-83	238	22	,	,	PUNCT
gujaf-83	238	23	and	and	CCONJ
gujaf-83	238	24	by	by	ADP
gujaf-83	238	25	extension	extension	NOUN
gujaf-83	238	26	the	the	PRON
gujaf-83	238	27	more	more	ADV
gujaf-83	238	28	the	the	DET
gujaf-83	238	29	investors	investor	NOUN
gujaf-83	238	30	would	would	AUX
gujaf-83	238	31	have	have	VERB
gujaf-83	238	32	confidence	confidence	NOUN
gujaf-83	238	33	in	in	ADP
gujaf-83	238	34	the	the	DET
gujaf-83	238	35	financial	financial	ADJ
gujaf-83	238	36	reports	report	NOUN
gujaf-83	238	37	released	release	VERB
gujaf-83	238	38	by	by	ADP
gujaf-83	238	39	the	the	DET
gujaf-83	238	40	firm	firm	NOUN
gujaf-83	238	41	.	.	PUNCT
gujaf-83	239	1	this	this	PRON
gujaf-83	239	2	would	would	AUX
gujaf-83	239	3	attract	attract	VERB
gujaf-83	239	4	more	more	ADJ
gujaf-83	239	5	investment	investment	NOUN
gujaf-83	239	6	into	into	ADP
gujaf-83	239	7	the	the	DET
gujaf-83	239	8	firm	firm	NOUN
gujaf-83	239	9	.	.	PUNCT
gujaf-83	240	1	this	this	PRON
gujaf-83	240	2	is	be	AUX
gujaf-83	240	3	consistent	consistent	ADJ
gujaf-83	240	4	with	with	ADP
gujaf-83	240	5	the	the	DET
gujaf-83	240	6	studies	study	NOUN
gujaf-83	240	7	of	of	ADP
gujaf-83	240	8	…	…	PUNCT
gujaf-83	240	9	and	and	CCONJ
gujaf-83	240	10	contradicts	contradict	VERB
gujaf-83	240	11	the	the	DET
gujaf-83	240	12	findings	finding	NOUN
gujaf-83	240	13	of	of	ADP
gujaf-83	240	14	…	…	PUNCT
gujaf-83	240	15	this	this	PRON
gujaf-83	240	16	therefore	therefore	ADV
gujaf-83	240	17	provides	provide	VERB
gujaf-83	240	18	the	the	DET
gujaf-83	240	19	evidence	evidence	NOUN
gujaf-83	240	20	for	for	ADP
gujaf-83	240	21	the	the	DET
gujaf-83	240	22	rejection	rejection	NOUN
gujaf-83	240	23	of	of	ADP
gujaf-83	240	24	hypothesis	hypothesis	NOUN
gujaf-83	240	25	five	five	NUM
gujaf-83	240	26	of	of	ADP
gujaf-83	240	27	the	the	DET
gujaf-83	240	28	study	study	NOUN
gujaf-83	240	29	which	which	PRON
gujaf-83	240	30	states	state	VERB
gujaf-83	240	31	that	that	SCONJ
gujaf-83	240	32	audit	audit	NOUN
gujaf-83	240	33	quality	quality	NOUN
gujaf-83	240	34	has	have	VERB
gujaf-83	240	35	no	no	DET
gujaf-83	240	36	significant	significant	ADJ
gujaf-83	240	37	impact	impact	NOUN
gujaf-83	240	38	on	on	ADP
gujaf-83	240	39	share	share	NOUN
gujaf-83	240	40	price	price	NOUN
gujaf-83	240	41	of	of	ADP
gujaf-83	240	42	listed	list	VERB
gujaf-83	240	43	firms	firm	NOUN
gujaf-83	240	44	in	in	ADP
gujaf-83	240	45	nigeria	nigeria	PROPN
gujaf-83	240	46	.	.	PUNCT
gujaf-83	241	1	hence	hence	ADV
gujaf-83	241	2	,	,	PUNCT
gujaf-83	241	3	hypothesis	hypothesis	NOUN
gujaf-83	241	4	five	five	NUM
gujaf-83	241	5	is	be	AUX
gujaf-83	241	6	rejected	reject	VERB
gujaf-83	241	7	.	.	PUNCT
gujaf-83	242	1	the	the	DET
gujaf-83	242	2	interaction	interaction	NOUN
gujaf-83	242	3	of	of	ADP
gujaf-83	242	4	audit	audit	NOUN
gujaf-83	242	5	quality	quality	NOUN
gujaf-83	242	6	with	with	ADP
gujaf-83	242	7	earnings	earning	NOUN
gujaf-83	242	8	per	per	ADP
gujaf-83	242	9	share	share	NOUN
gujaf-83	242	10	,	,	PUNCT
gujaf-83	242	11	aqeps	aqep	VERB
gujaf-83	242	12	portrays	portray	VERB
gujaf-83	242	13	a	a	DET
gujaf-83	242	14	positive	positive	ADJ
gujaf-83	242	15	coefficient	coefficient	NOUN
gujaf-83	242	16	of	of	ADP
gujaf-83	242	17	2.4809	2.4809	NUM
gujaf-83	242	18	,	,	PUNCT
gujaf-83	242	19	z	z	NOUN
gujaf-83	242	20	-	-	PUNCT
gujaf-83	242	21	statistic	statistic	NOUN
gujaf-83	242	22	of	of	ADP
gujaf-83	242	23	1.99	1.99	NUM
gujaf-83	242	24	and	and	CCONJ
gujaf-83	242	25	z	z	NOUN
gujaf-83	242	26	-	-	PUNCT
gujaf-83	242	27	value	value	NOUN
gujaf-83	242	28	of	of	ADP
gujaf-83	242	29	0.047	0.047	NUM
gujaf-83	242	30	.	.	PUNCT
gujaf-83	243	1	this	this	PRON
gujaf-83	243	2	indicates	indicate	VERB
gujaf-83	243	3	that	that	SCONJ
gujaf-83	243	4	interaction	interaction	NOUN
gujaf-83	243	5	of	of	ADP
gujaf-83	243	6	audit	audit	NOUN
gujaf-83	243	7	quality	quality	NOUN
gujaf-83	243	8	with	with	ADP
gujaf-83	243	9	earnings	earning	NOUN
gujaf-83	243	10	per	per	ADP
gujaf-83	243	11	share	share	NOUN
gujaf-83	243	12	is	be	AUX
gujaf-83	243	13	positively	positively	ADV
gujaf-83	243	14	related	relate	VERB
gujaf-83	243	15	with	with	ADP
gujaf-83	243	16	share	share	NOUN
gujaf-83	243	17	price	price	NOUN
gujaf-83	243	18	.	.	PUNCT
gujaf-83	244	1	this	this	PRON
gujaf-83	244	2	signifies	signify	VERB
gujaf-83	244	3	it	it	PRON
gujaf-83	244	4	is	be	AUX
gujaf-83	244	5	positively	positively	ADV
gujaf-83	244	6	and	and	CCONJ
gujaf-83	244	7	significantly	significantly	ADV
gujaf-83	244	8	impacting	impact	VERB
gujaf-83	244	9	on	on	ADP
gujaf-83	244	10	the	the	DET
gujaf-83	244	11	share	share	NOUN
gujaf-83	244	12	price	price	NOUN
gujaf-83	244	13	at	at	ADP
gujaf-83	244	14	5	5	NUM
gujaf-83	244	15	%	%	NOUN
gujaf-83	244	16	level	level	NOUN
gujaf-83	244	17	of	of	ADP
gujaf-83	244	18	significance	significance	NOUN
gujaf-83	244	19	.	.	PUNCT
gujaf-83	245	1	this	this	PRON
gujaf-83	245	2	implies	imply	VERB
gujaf-83	245	3	that	that	SCONJ
gujaf-83	245	4	for	for	ADP
gujaf-83	245	5	every	every	DET
gujaf-83	245	6	5	5	NUM
gujaf-83	245	7	%	%	NOUN
gujaf-83	245	8	increase	increase	NOUN
gujaf-83	245	9	in	in	ADP
gujaf-83	245	10	aqeps	aqep	NOUN
gujaf-83	245	11	share	share	NOUN
gujaf-83	245	12	price	price	NOUN
gujaf-83	245	13	increases	increase	NOUN
gujaf-83	245	14	by	by	ADP
gujaf-83	245	15	about	about	ADP
gujaf-83	245	16	n	n	PRON
gujaf-83	245	17	2.48	2.48	NUM
gujaf-83	245	18	kobo	kobo	NOUN
gujaf-83	245	19	.	.	PUNCT
gujaf-83	246	1	this	this	PRON
gujaf-83	246	2	is	be	AUX
gujaf-83	246	3	not	not	PART
gujaf-83	246	4	surprising	surprising	ADJ
gujaf-83	246	5	as	as	SCONJ
gujaf-83	246	6	it	it	PRON
gujaf-83	246	7	is	be	AUX
gujaf-83	246	8	in	in	ADP
gujaf-83	246	9	line	line	NOUN
gujaf-83	246	10	a	a	DET
gujaf-83	246	11	priori	priori	ADJ
gujaf-83	246	12	expectation	expectation	NOUN
gujaf-83	246	13	of	of	ADP
gujaf-83	246	14	the	the	DET
gujaf-83	246	15	study	study	NOUN
gujaf-83	246	16	that	that	SCONJ
gujaf-83	246	17	the	the	DET
gujaf-83	246	18	interaction	interaction	NOUN
gujaf-83	246	19	of	of	ADP
gujaf-83	246	20	audit	audit	NOUN
gujaf-83	246	21	quality	quality	NOUN
gujaf-83	246	22	with	with	ADP
gujaf-83	246	23	earnings	earning	NOUN
gujaf-83	246	24	per	per	ADP
gujaf-83	246	25	share	share	NOUN
gujaf-83	246	26	should	should	AUX
gujaf-83	246	27	be	be	AUX
gujaf-83	246	28	able	able	ADJ
gujaf-83	246	29	to	to	PART
gujaf-83	246	30	have	have	VERB
gujaf-83	246	31	synergic	synergic	ADJ
gujaf-83	246	32	impact	impact	NOUN
gujaf-83	246	33	on	on	ADP
gujaf-83	246	34	share	share	NOUN
gujaf-83	246	35	price	price	NOUN
gujaf-83	246	36	.	.	PUNCT
gujaf-83	247	1	this	this	PRON
gujaf-83	247	2	therefore	therefore	ADV
gujaf-83	247	3	provides	provide	VERB
gujaf-83	247	4	evidence	evidence	NOUN
gujaf-83	247	5	to	to	PART
gujaf-83	247	6	reject	reject	VERB
gujaf-83	247	7	null	null	ADJ
gujaf-83	247	8	hypothesis	hypothesis	NOUN
gujaf-83	247	9	one	one	NUM
gujaf-83	247	10	of	of	ADP
gujaf-83	247	11	the	the	DET
gujaf-83	247	12	study	study	NOUN
gujaf-83	247	13	.	.	PUNCT
gujaf-83	248	1	thus	thus	ADV
gujaf-83	248	2	,	,	PUNCT
gujaf-83	248	3	hypothesis	hypothesis	NOUN
gujaf-83	248	4	6	6	NUM
gujaf-83	248	5	is	be	AUX
gujaf-83	248	6	rejected	reject	VERB
gujaf-83	248	7	.	.	PUNCT
gujaf-83	249	1	the	the	DET
gujaf-83	249	2	interaction	interaction	NOUN
gujaf-83	249	3	of	of	ADP
gujaf-83	249	4	audit	audit	NOUN
gujaf-83	249	5	quality	quality	NOUN
gujaf-83	249	6	with	with	ADP
gujaf-83	249	7	book	book	NOUN
gujaf-83	249	8	value	value	NOUN
gujaf-83	249	9	per	per	ADP
gujaf-83	249	10	share	share	NOUN
gujaf-83	249	11	,	,	PUNCT
gujaf-83	249	12	aqbvp	aqbvp	PROPN
gujaf-83	249	13	shows	show	VERB
gujaf-83	249	14	a	a	DET
gujaf-83	249	15	coefficient	coefficient	NOUN
gujaf-83	249	16	of	of	ADP
gujaf-83	249	17	0.1803	0.1803	NUM
gujaf-83	249	18	,	,	PUNCT
gujaf-83	249	19	z	z	NOUN
gujaf-83	249	20	-	-	PUNCT
gujaf-83	249	21	statistic	statistic	NOUN
gujaf-83	249	22	of	of	ADP
gujaf-83	249	23	-1.68	-1.68	NOUN
gujaf-83	249	24	,	,	PUNCT
gujaf-83	249	25	z	z	NOUN
gujaf-83	249	26	-	-	PUNCT
gujaf-83	249	27	value	value	NOUN
gujaf-83	249	28	of	of	ADP
gujaf-83	249	29	0.092	0.092	NUM
gujaf-83	249	30	.	.	PUNCT
gujaf-83	250	1	this	this	PRON
gujaf-83	250	2	indicates	indicate	VERB
gujaf-83	250	3	that	that	SCONJ
gujaf-83	250	4	interaction	interaction	NOUN
gujaf-83	250	5	of	of	ADP
gujaf-83	250	6	audit	audit	NOUN
gujaf-83	250	7	quality	quality	NOUN
gujaf-83	250	8	with	with	ADP
gujaf-83	250	9	book	book	NOUN
gujaf-83	250	10	value	value	NOUN
gujaf-83	250	11	per	per	ADP
gujaf-83	250	12	share	share	NOUN
gujaf-83	250	13	is	be	AUX
gujaf-83	250	14	significantly	significantly	ADV
gujaf-83	250	15	related	relate	VERB
gujaf-83	250	16	with	with	ADP
gujaf-83	250	17	share	share	NOUN
gujaf-83	250	18	price	price	NOUN
gujaf-83	250	19	of	of	ADP
gujaf-83	250	20	listed	list	VERB
gujaf-83	250	21	firms	firm	NOUN
gujaf-83	250	22	in	in	ADP
gujaf-83	250	23	nigeria	nigeria	PROPN
gujaf-83	250	24	at	at	ADP
gujaf-83	250	25	10	10	NUM
gujaf-83	250	26	%	%	NOUN
gujaf-83	250	27	.	.	PUNCT
gujaf-83	251	1	this	this	DET
gujaf-83	251	2	further	far	ADV
gujaf-83	251	3	implies	imply	VERB
gujaf-83	251	4	that	that	SCONJ
gujaf-83	251	5	for	for	ADP
gujaf-83	251	6	every	every	DET
gujaf-83	251	7	10	10	NUM
gujaf-83	251	8	%	%	NOUN
gujaf-83	251	9	decrease	decrease	NOUN
gujaf-83	251	10	in	in	ADP
gujaf-83	251	11	aqbvp	aqbvp	NOUN
gujaf-83	251	12	,	,	PUNCT
gujaf-83	251	13	share	share	NOUN
gujaf-83	251	14	price	price	NOUN
gujaf-83	251	15	will	will	AUX
gujaf-83	251	16	increase	increase	VERB
gujaf-83	251	17	by	by	ADP
gujaf-83	251	18	about	about	ADV
gujaf-83	251	19	18	18	NUM
gujaf-83	251	20	kobo	kobo	NOUN
gujaf-83	251	21	.	.	PUNCT
gujaf-83	252	1	the	the	DET
gujaf-83	252	2	result	result	NOUN
gujaf-83	252	3	is	be	AUX
gujaf-83	252	4	a	a	DET
gujaf-83	252	5	bit	bit	NOUN
gujaf-83	252	6	surprising	surprising	ADJ
gujaf-83	252	7	because	because	SCONJ
gujaf-83	252	8	it	it	PRON
gujaf-83	252	9	contradicts	contradict	VERB
gujaf-83	252	10	a	a	DET
gujaf-83	252	11	proiri	proiri	ADJ
gujaf-83	252	12	expectation	expectation	NOUN
gujaf-83	252	13	of	of	ADP
gujaf-83	252	14	the	the	DET
gujaf-83	252	15	study	study	NOUN
gujaf-83	252	16	.	.	PUNCT
gujaf-83	253	1	this	this	PRON
gujaf-83	253	2	provides	provide	VERB
gujaf-83	253	3	a	a	DET
gujaf-83	253	4	substantive	substantive	ADJ
gujaf-83	253	5	evidence	evidence	NOUN
gujaf-83	253	6	to	to	PART
gujaf-83	253	7	reject	reject	VERB
gujaf-83	253	8	the	the	DET
gujaf-83	253	9	null	null	ADJ
gujaf-83	253	10	hypothesis	hypothesis	NOUN
gujaf-83	253	11	7	7	NUM
gujaf-83	253	12	of	of	ADP
gujaf-83	253	13	the	the	DET
gujaf-83	253	14	study	study	NOUN
gujaf-83	253	15	.	.	PUNCT
gujaf-83	254	1	hence	hence	ADV
gujaf-83	254	2	,	,	PUNCT
gujaf-83	254	3	hypothesis	hypothesis	NOUN
gujaf-83	254	4	7	7	NUM
gujaf-83	254	5	is	be	AUX
gujaf-83	254	6	rejected	reject	VERB
gujaf-83	254	7	.	.	PUNCT
gujaf-83	255	1	audit	audit	NOUN
gujaf-83	255	2	quality	quality	NOUN
gujaf-83	255	3	interaction	interaction	NOUN
gujaf-83	255	4	with	with	ADP
gujaf-83	255	5	cash	cash	NOUN
gujaf-83	255	6	flow	flow	NOUN
gujaf-83	255	7	per	per	ADP
gujaf-83	255	8	share	share	NOUN
gujaf-83	255	9	,	,	PUNCT
gujaf-83	255	10	aqcfps	aqcfps	ADV
gujaf-83	255	11	has	have	VERB
gujaf-83	255	12	coefficient	coefficient	NOUN
gujaf-83	255	13	value	value	NOUN
gujaf-83	255	14	of-0.2580	of-0.2580	NOUN
gujaf-83	255	15	,	,	PUNCT
gujaf-83	255	16	z	z	NOUN
gujaf-83	255	17	statistic	statistic	NOUN
gujaf-83	255	18	of	of	ADP
gujaf-83	255	19	-0.67	-0.67	NOUN
gujaf-83	255	20	and	and	CCONJ
gujaf-83	255	21	z	z	NOUN
gujaf-83	255	22	-	-	PUNCT
gujaf-83	255	23	value	value	NOUN
gujaf-83	255	24	of	of	ADP
gujaf-83	255	25	0.504	0.504	NUM
gujaf-83	255	26	.	.	PUNCT
gujaf-83	256	1	this	this	PRON
gujaf-83	256	2	indicates	indicate	VERB
gujaf-83	256	3	the	the	DET
gujaf-83	256	4	presence	presence	NOUN
gujaf-83	256	5	of	of	ADP
gujaf-83	256	6	negative	negative	ADJ
gujaf-83	256	7	but	but	CCONJ
gujaf-83	256	8	insignificant	insignificant	ADJ
gujaf-83	256	9	relationship	relationship	NOUN
gujaf-83	256	10	between	between	ADP
gujaf-83	256	11	aqcfps	aqcfps	ADJ
gujaf-83	256	12	and	and	CCONJ
gujaf-83	256	13	share	share	NOUN
gujaf-83	256	14	price	price	NOUN
gujaf-83	256	15	.	.	PUNCT
gujaf-83	257	1	this	this	PRON
gujaf-83	257	2	implies	imply	VERB
gujaf-83	257	3	increase	increase	NOUN
gujaf-83	257	4	in	in	ADP
gujaf-83	257	5	aqcfps	aqcfps	ADJ
gujaf-83	257	6	has	have	VERB
gujaf-83	257	7	a	a	DET
gujaf-83	257	8	decreasing	decrease	VERB
gujaf-83	257	9	effect	effect	NOUN
gujaf-83	257	10	on	on	ADP
gujaf-83	257	11	share	share	NOUN
gujaf-83	257	12	price	price	NOUN
gujaf-83	257	13	of	of	ADP
gujaf-83	257	14	the	the	DET
gujaf-83	257	15	studied	study	VERB
gujaf-83	257	16	firms	firm	NOUN
gujaf-83	257	17	.	.	PUNCT
gujaf-83	258	1	however	however	ADV
gujaf-83	258	2	,	,	PUNCT
gujaf-83	258	3	the	the	DET
gujaf-83	258	4	result	result	NOUN
gujaf-83	258	5	is	be	AUX
gujaf-83	258	6	surprising	surprising	ADJ
gujaf-83	258	7	as	as	SCONJ
gujaf-83	258	8	it	it	PRON
gujaf-83	258	9	contradicts	contradict	VERB
gujaf-83	258	10	a	a	DET
gujaf-83	258	11	priori	priori	ADJ
gujaf-83	258	12	expectation	expectation	NOUN
gujaf-83	258	13	of	of	ADP
gujaf-83	258	14	the	the	DET
gujaf-83	258	15	study	study	NOUN
gujaf-83	258	16	.	.	PUNCT
gujaf-83	259	1	this	this	PRON
gujaf-83	259	2	supports	support	VERB
gujaf-83	259	3	the	the	DET
gujaf-83	259	4	findings	finding	NOUN
gujaf-83	259	5	of	of	ADP
gujaf-83	259	6	…	…	PUNCT
gujaf-83	259	7	and	and	CCONJ
gujaf-83	259	8	contradicts	contradict	VERB
gujaf-83	259	9	gusau	gusau	ADJ
gujaf-83	259	10	journal	journal	NOUN
gujaf-83	259	11	of	of	ADP
gujaf-83	259	12	accounting	accounting	NOUN
gujaf-83	259	13	and	and	CCONJ
gujaf-83	259	14	finance	finance	NOUN
gujaf-83	259	15	,	,	PUNCT
gujaf-83	259	16	vol	vol	NOUN
gujaf-83	259	17	.	.	PROPN
gujaf-83	259	18	2	2	NUM
gujaf-83	259	19	,	,	PUNCT
gujaf-83	259	20	issue	issue	NOUN
gujaf-83	259	21	3	3	NUM
gujaf-83	259	22	,	,	PUNCT
gujaf-83	259	23	april	april	PROPN
gujaf-83	259	24	,	,	PUNCT
gujaf-83	259	25	2021	2021	NUM
gujaf-83	259	26	15	15	NUM
gujaf-83	259	27	those	those	PRON
gujaf-83	259	28	of	of	ADP
gujaf-83	259	29	…	…	PUNCT
gujaf-83	259	30	based	base	VERB
gujaf-83	259	31	on	on	ADP
gujaf-83	259	32	the	the	DET
gujaf-83	259	33	findings	finding	NOUN
gujaf-83	259	34	above	above	ADP
gujaf-83	259	35	the	the	DET
gujaf-83	259	36	study	study	NOUN
gujaf-83	259	37	fails	fail	VERB
gujaf-83	259	38	to	to	PART
gujaf-83	259	39	reject	reject	VERB
gujaf-83	259	40	null	null	ADJ
gujaf-83	259	41	hypothesis	hypothesis	NOUN
gujaf-83	259	42	8	8	NUM
gujaf-83	259	43	of	of	ADP
gujaf-83	259	44	the	the	DET
gujaf-83	259	45	study	study	NOUN
gujaf-83	259	46	which	which	PRON
gujaf-83	259	47	states	state	VERB
gujaf-83	259	48	that	that	SCONJ
gujaf-83	259	49	interaction	interaction	NOUN
gujaf-83	259	50	of	of	ADP
gujaf-83	259	51	audit	audit	NOUN
gujaf-83	259	52	quality	quality	NOUN
gujaf-83	259	53	with	with	ADP
gujaf-83	259	54	cash	cash	NOUN
gujaf-83	259	55	flow	flow	NOUN
gujaf-83	259	56	per	per	ADP
gujaf-83	259	57	share	share	NOUN
gujaf-83	259	58	does	do	AUX
gujaf-83	259	59	not	not	PART
gujaf-83	259	60	significantly	significantly	ADV
gujaf-83	259	61	impact	impact	VERB
gujaf-83	259	62	on	on	ADP
gujaf-83	259	63	the	the	DET
gujaf-83	259	64	share	share	NOUN
gujaf-83	259	65	price	price	NOUN
gujaf-83	259	66	of	of	ADP
gujaf-83	259	67	the	the	DET
gujaf-83	259	68	listed	list	VERB
gujaf-83	259	69	firms	firm	NOUN
gujaf-83	259	70	in	in	ADP
gujaf-83	259	71	nigeria	nigeria	PROPN
gujaf-83	259	72	.	.	PUNCT
gujaf-83	260	1	thus	thus	ADV
gujaf-83	260	2	,	,	PUNCT
gujaf-83	260	3	the	the	DET
gujaf-83	260	4	study	study	NOUN
gujaf-83	260	5	fails	fail	VERB
gujaf-83	260	6	to	to	PART
gujaf-83	260	7	reject	reject	VERB
gujaf-83	260	8	null	null	ADJ
gujaf-83	260	9	hypothesis	hypothesis	NOUN
gujaf-83	260	10	8	8	NUM
gujaf-83	260	11	.	.	PUNCT
gujaf-83	261	1	interaction	interaction	NOUN
gujaf-83	261	2	of	of	ADP
gujaf-83	261	3	audit	audit	NOUN
gujaf-83	261	4	quality	quality	NOUN
gujaf-83	261	5	with	with	ADP
gujaf-83	261	6	dividend	dividend	NOUN
gujaf-83	261	7	per	per	ADP
gujaf-83	261	8	share	share	NOUN
gujaf-83	261	9	,	,	PUNCT
gujaf-83	261	10	aqdps	aqdps	ADV
gujaf-83	261	11	has	have	VERB
gujaf-83	261	12	a	a	DET
gujaf-83	261	13	negative	negative	ADJ
gujaf-83	261	14	coefficient	coefficient	NOUN
gujaf-83	261	15	of	of	ADP
gujaf-83	261	16	9.581	9.581	NUM
gujaf-83	261	17	,	,	PUNCT
gujaf-83	261	18	z	z	NOUN
gujaf-83	261	19	-	-	PUNCT
gujaf-83	261	20	statistic	statistic	NOUN
gujaf-83	261	21	of	of	ADP
gujaf-83	261	22	-2.7	-2.7	PROPN
gujaf-83	261	23	and	and	CCONJ
gujaf-83	261	24	z	z	NOUN
gujaf-83	261	25	-	-	PUNCT
gujaf-83	261	26	value	value	NOUN
gujaf-83	261	27	of	of	ADP
gujaf-83	261	28	0.007.this	0.007.this	PROPN
gujaf-83	261	29	indicates	indicate	VERB
gujaf-83	261	30	that	that	SCONJ
gujaf-83	261	31	audit	audit	NOUN
gujaf-83	261	32	quality	quality	NOUN
gujaf-83	261	33	and	and	CCONJ
gujaf-83	261	34	dividend	dividend	NOUN
gujaf-83	261	35	per	per	ADP
gujaf-83	261	36	share	share	NOUN
gujaf-83	261	37	cumulatively	cumulatively	ADV
gujaf-83	261	38	impact	impact	VERB
gujaf-83	261	39	on	on	ADP
gujaf-83	261	40	share	share	NOUN
gujaf-83	261	41	price	price	NOUN
gujaf-83	261	42	and	and	CCONJ
gujaf-83	261	43	it	it	PRON
gujaf-83	261	44	is	be	AUX
gujaf-83	261	45	significant	significant	ADJ
gujaf-83	261	46	at	at	ADP
gujaf-83	261	47	1	1	NUM
gujaf-83	261	48	%	%	NOUN
gujaf-83	261	49	level	level	NOUN
gujaf-83	261	50	of	of	ADP
gujaf-83	261	51	significance	significance	NOUN
gujaf-83	261	52	.	.	PUNCT
gujaf-83	262	1	the	the	DET
gujaf-83	262	2	implication	implication	NOUN
gujaf-83	262	3	of	of	ADP
gujaf-83	262	4	this	this	PRON
gujaf-83	262	5	is	be	AUX
gujaf-83	262	6	that	that	SCONJ
gujaf-83	262	7	as	as	ADP
gujaf-83	262	8	the	the	DET
gujaf-83	262	9	aqdps	aqdps	ADJ
gujaf-83	262	10	increase	increase	NOUN
gujaf-83	262	11	by	by	ADP
gujaf-83	262	12	1	1	NUM
gujaf-83	262	13	%	%	NOUN
gujaf-83	262	14	share	share	NOUN
gujaf-83	262	15	price	price	NOUN
gujaf-83	262	16	decreases	decrease	NOUN
gujaf-83	262	17	proportionally	proportionally	ADV
gujaf-83	262	18	by	by	ADP
gujaf-83	262	19	about	about	ADP
gujaf-83	262	20	n	n	PRON
gujaf-83	262	21	9.58	9.58	NUM
gujaf-83	262	22	kobo	kobo	NOUN
gujaf-83	262	23	.	.	PUNCT
gujaf-83	263	1	consequently	consequently	ADV
gujaf-83	263	2	,	,	PUNCT
gujaf-83	263	3	the	the	DET
gujaf-83	263	4	study	study	NOUN
gujaf-83	263	5	rejects	reject	VERB
gujaf-83	263	6	null	null	ADJ
gujaf-83	263	7	hypothesis	hypothesis	NOUN
gujaf-83	263	8	nine	nine	NUM
gujaf-83	263	9	of	of	ADP
gujaf-83	263	10	the	the	DET
gujaf-83	263	11	study	study	NOUN
gujaf-83	263	12	which	which	PRON
gujaf-83	263	13	states	state	VERB
gujaf-83	263	14	that	that	SCONJ
gujaf-83	263	15	interaction	interaction	NOUN
gujaf-83	263	16	of	of	ADP
gujaf-83	263	17	audit	audit	NOUN
gujaf-83	263	18	quality	quality	NOUN
gujaf-83	263	19	with	with	ADP
gujaf-83	263	20	dividend	dividend	NOUN
gujaf-83	263	21	per	per	ADP
gujaf-83	263	22	share	share	NOUN
gujaf-83	263	23	does	do	AUX
gujaf-83	263	24	not	not	PART
gujaf-83	263	25	significantly	significantly	ADV
gujaf-83	263	26	influence	influence	VERB
gujaf-83	263	27	the	the	DET
gujaf-83	263	28	share	share	NOUN
gujaf-83	263	29	price	price	NOUN
gujaf-83	263	30	of	of	ADP
gujaf-83	263	31	listed	list	VERB
gujaf-83	263	32	firms	firm	NOUN
gujaf-83	263	33	in	in	ADP
gujaf-83	263	34	nigeria	nigeria	PROPN
gujaf-83	263	35	.	.	PUNCT
gujaf-83	264	1	5	5	X
gujaf-83	264	2	.	.	X
gujaf-83	264	3	conclusion	conclusion	NOUN
gujaf-83	264	4	and	and	CCONJ
gujaf-83	264	5	recommendations	recommendation	NOUN
gujaf-83	264	6	based	base	VERB
gujaf-83	264	7	on	on	ADP
gujaf-83	264	8	the	the	DET
gujaf-83	264	9	findings	finding	NOUN
gujaf-83	264	10	,	,	PUNCT
gujaf-83	264	11	the	the	DET
gujaf-83	264	12	study	study	NOUN
gujaf-83	264	13	concludes	conclude	VERB
gujaf-83	264	14	that	that	SCONJ
gujaf-83	264	15	accounting	accounting	NOUN
gujaf-83	264	16	information	information	NOUN
gujaf-83	264	17	proxied	proxie	VERB
gujaf-83	264	18	by	by	ADP
gujaf-83	264	19	audit	audit	NOUN
gujaf-83	264	20	quality	quality	NOUN
gujaf-83	264	21	and	and	CCONJ
gujaf-83	264	22	interaction	interaction	NOUN
gujaf-83	264	23	of	of	ADP
gujaf-83	264	24	audit	audit	NOUN
gujaf-83	264	25	quality	quality	NOUN
gujaf-83	264	26	with	with	ADP
gujaf-83	264	27	earnings	earning	NOUN
gujaf-83	264	28	per	per	ADP
gujaf-83	264	29	share	share	NOUN
gujaf-83	264	30	have	have	VERB
gujaf-83	264	31	positive	positive	ADJ
gujaf-83	264	32	and	and	CCONJ
gujaf-83	264	33	significant	significant	ADJ
gujaf-83	264	34	impact	impact	NOUN
gujaf-83	264	35	on	on	ADP
gujaf-83	264	36	share	share	NOUN
gujaf-83	264	37	price	price	NOUN
gujaf-83	264	38	of	of	ADP
gujaf-83	264	39	listed	list	VERB
gujaf-83	264	40	firms	firm	NOUN
gujaf-83	264	41	in	in	ADP
gujaf-83	264	42	nigeria	nigeria	PROPN
gujaf-83	264	43	.	.	PUNCT
gujaf-83	265	1	on	on	ADP
gujaf-83	265	2	the	the	DET
gujaf-83	265	3	other	other	ADJ
gujaf-83	265	4	hand	hand	NOUN
gujaf-83	265	5	,	,	PUNCT
gujaf-83	265	6	audit	audit	NOUN
gujaf-83	265	7	quality	quality	NOUN
gujaf-83	265	8	has	have	VERB
gujaf-83	265	9	negative	negative	ADJ
gujaf-83	265	10	and	and	CCONJ
gujaf-83	265	11	significant	significant	ADJ
gujaf-83	265	12	moderating	moderate	VERB
gujaf-83	265	13	effect	effect	NOUN
gujaf-83	265	14	on	on	ADP
gujaf-83	265	15	the	the	DET
gujaf-83	265	16	relationship	relationship	NOUN
gujaf-83	265	17	between	between	ADP
gujaf-83	265	18	book	book	NOUN
gujaf-83	265	19	value	value	NOUN
gujaf-83	265	20	per	per	ADP
gujaf-83	265	21	share	share	NOUN
gujaf-83	265	22	and	and	CCONJ
gujaf-83	265	23	share	share	VERB
gujaf-83	265	24	price	price	NOUN
gujaf-83	265	25	and	and	CCONJ
gujaf-83	265	26	,	,	PUNCT
gujaf-83	265	27	dividend	dividend	VERB
gujaf-83	265	28	per	per	ADP
gujaf-83	265	29	share	share	NOUN
gujaf-83	265	30	and	and	CCONJ
gujaf-83	265	31	share	share	VERB
gujaf-83	265	32	price	price	NOUN
gujaf-83	265	33	of	of	ADP
gujaf-83	265	34	listed	list	VERB
gujaf-83	265	35	firms	firm	NOUN
gujaf-83	265	36	in	in	ADP
gujaf-83	265	37	nigeria	nigeria	PROPN
gujaf-83	265	38	.	.	PUNCT
gujaf-83	266	1	therefore	therefore	ADV
gujaf-83	266	2	,	,	PUNCT
gujaf-83	266	3	the	the	DET
gujaf-83	266	4	study	study	NOUN
gujaf-83	266	5	recommends	recommend	VERB
gujaf-83	266	6	amongst	amongst	ADP
gujaf-83	266	7	others	other	NOUN
gujaf-83	266	8	that	that	SCONJ
gujaf-83	266	9	regulatory	regulatory	ADJ
gujaf-83	266	10	authorities	authority	NOUN
gujaf-83	266	11	such	such	ADJ
gujaf-83	266	12	as	as	ADP
gujaf-83	266	13	cbn	cbn	PROPN
gujaf-83	266	14	,	,	PUNCT
gujaf-83	266	15	sec	sec	PROPN
gujaf-83	266	16	,	,	PUNCT
gujaf-83	266	17	should	should	AUX
gujaf-83	266	18	ensure	ensure	VERB
gujaf-83	266	19	that	that	SCONJ
gujaf-83	266	20	firms	firm	NOUN
gujaf-83	266	21	in	in	ADP
gujaf-83	266	22	nigeria	nigeria	PROPN
gujaf-83	266	23	engage	engage	VERB
gujaf-83	266	24	the	the	DET
gujaf-83	266	25	services	service	NOUN
gujaf-83	266	26	of	of	ADP
gujaf-83	266	27	big4	big4	NOUN
gujaf-83	266	28	audit	audit	NOUN
gujaf-83	266	29	firms	firm	NOUN
gujaf-83	266	30	as	as	SCONJ
gujaf-83	266	31	this	this	PRON
gujaf-83	266	32	serves	serve	VERB
gujaf-83	266	33	to	to	PART
gujaf-83	266	34	improve	improve	VERB
gujaf-83	266	35	the	the	DET
gujaf-83	266	36	quality	quality	NOUN
gujaf-83	266	37	of	of	ADP
gujaf-83	266	38	accounting	accounting	NOUN
gujaf-83	266	39	information	information	NOUN
gujaf-83	266	40	thereby	thereby	ADV
gujaf-83	266	41	enhancing	enhance	VERB
gujaf-83	266	42	the	the	DET
gujaf-83	266	43	relationship	relationship	NOUN
gujaf-83	266	44	between	between	ADP
gujaf-83	266	45	accounting	accounting	NOUN
gujaf-83	266	46	information	information	NOUN
gujaf-83	266	47	share	share	NOUN
gujaf-83	266	48	price	price	NOUN
gujaf-83	266	49	.	.	PUNCT
gujaf-83	267	1	references	reference	NOUN
gujaf-83	267	2	abayadeera	abayadeera	PROPN
gujaf-83	267	3	,	,	PUNCT
gujaf-83	267	4	n.	n.	NOUN
gujaf-83	267	5	,	,	PUNCT
gujaf-83	267	6	&	&	CCONJ
gujaf-83	267	7	the	the	PRON
gujaf-83	267	8	.	.	PUNCT
gujaf-83	268	1	(	(	PUNCT
gujaf-83	268	2	2010	2010	NUM
gujaf-83	268	3	)	)	PUNCT
gujaf-83	268	4	.	.	PUNCT
gujaf-83	269	1	value	value	NOUN
gujaf-83	269	2	relevance	relevance	NOUN
gujaf-83	269	3	of	of	ADP
gujaf-83	269	4	information	information	NOUN
gujaf-83	269	5	in	in	ADP
gujaf-83	269	6	hi	hi	ADJ
gujaf-83	269	7	-	-	PUNCT
gujaf-83	269	8	tech	tech	NOUN
gujaf-83	269	9	industries	industry	NOUN
gujaf-83	269	10	in	in	ADP
gujaf-83	269	11	australia	australia	PROPN
gujaf-83	269	12	  	  	SPACE
gujaf-83	269	13	:	:	PUNCT
gujaf-83	269	14	accounting	account	VERB
gujaf-83	269	15	information	information	NOUN
gujaf-83	269	16	and	and	CCONJ
gujaf-83	269	17	intangible	intangible	ADJ
gujaf-83	269	18	asset	asset	NOUN
gujaf-83	269	19	disclosures	disclosure	NOUN
gujaf-83	269	20	,	,	PUNCT
gujaf-83	269	21	global	global	ADJ
gujaf-83	269	22	review	review	NOUN
gujaf-83	269	23	of	of	ADP
gujaf-83	269	24	accounting	accounting	NOUN
gujaf-83	269	25	and	and	CCONJ
gujaf-83	269	26	finance	finance	NOUN
gujaf-83	269	27	,	,	PUNCT
gujaf-83	269	28	1(1	1(1	NUM
gujaf-83	269	29	)	)	PUNCT
gujaf-83	269	30	,	,	PUNCT
gujaf-83	269	31	77–99	77–99	NUM
gujaf-83	269	32	.	.	PUNCT
gujaf-83	270	1	aderemi	aderemi	PROPN
gujaf-83	270	2	a.k	a.k	PROPN
gujaf-83	270	3	,	,	PUNCT
gujaf-83	270	4	ajibolade	ajibolade	NOUN
gujaf-83	270	5	,	,	PUNCT
gujaf-83	270	6	uwuigbe	uwuigbe	NOUN
gujaf-83	270	7	s.o	s.o	PROPN
gujaf-83	270	8	,	,	PUNCT
gujaf-83	270	9	u	u	NOUN
gujaf-83	270	10	,	,	PUNCT
gujaf-83	270	11	&	&	CCONJ
gujaf-83	270	12	ranti	ranti	PROPN
gujaf-83	270	13	u.o	u.o	PROPN
gujaf-83	270	14	(	(	PUNCT
gujaf-83	270	15	2017	2017	NUM
gujaf-83	270	16	)	)	PUNCT
gujaf-83	270	17	.	.	PUNCT
gujaf-83	271	1	mandatory	mandatory	ADJ
gujaf-83	271	2	adoption	adoption	NOUN
gujaf-83	271	3	of	of	ADP
gujaf-83	271	4	international	international	ADJ
gujaf-83	271	5	financial	financial	ADJ
gujaf-83	271	6	reporting	reporting	NOUN
gujaf-83	271	7	standards	standard	NOUN
gujaf-83	271	8	by	by	ADP
gujaf-83	271	9	nigerian	nigerian	ADJ
gujaf-83	271	10	listed	list	VERB
gujaf-83	271	11	banks	bank	NOUN
gujaf-83	271	12	:	:	PUNCT
gujaf-83	271	13	any	any	DET
gujaf-83	271	14	implication	implication	NOUN
gujaf-83	271	15	for	for	ADP
gujaf-83	271	16	value	value	NOUN
gujaf-83	271	17	relevance	relevance	NOUN
gujaf-83	271	18	?	?	PUNCT
gujaf-83	272	1	international	international	ADJ
gujaf-83	272	2	journal	journal	NOUN
gujaf-83	272	3	of	of	ADP
gujaf-83	272	4	accounting	accounting	NOUN
gujaf-83	272	5	research	research	NOUN
gujaf-83	272	6	(	(	PUNCT
gujaf-83	272	7	ijar	ijar	NOUN
gujaf-83	272	8	)	)	PUNCT
gujaf-83	272	9	,	,	PUNCT
gujaf-83	272	10	vol	vol	NOUN
gujaf-83	272	11	.	.	PUNCT
gujaf-83	272	12	3(1	3(1	NUM
gujaf-83	272	13	)	)	PUNCT
gujaf-83	272	14	,	,	PUNCT
gujaf-83	272	15	20	20	NUM
gujaf-83	272	16	-	-	SYM
gujaf-83	272	17	33	33	NUM
gujaf-83	272	18	.	.	PUNCT
gujaf-83	273	1	anjula	anjula	PROPN
gujaf-83	273	2	,	,	PUNCT
gujaf-83	273	3	k.p.m	k.p.m	PROPN
gujaf-83	273	4	.	.	PROPN
gujaf-83	273	5	&	&	CCONJ
gujaf-83	273	6	semani	semani	PROPN
gujaf-83	273	7	,	,	PUNCT
gujaf-83	273	8	k.g.p.(2015	k.g.p.(2015	PROPN
gujaf-83	273	9	)	)	PUNCT
gujaf-83	273	10	.	.	PUNCT
gujaf-83	274	1	international	international	ADJ
gujaf-83	274	2	value	value	NOUN
gujaf-83	274	3	relevance	relevance	NOUN
gujaf-83	274	4	of	of	ADP
gujaf-83	274	5	accrual	accrual	ADJ
gujaf-83	274	6	and	and	CCONJ
gujaf-83	274	7	cash	cash	NOUN
gujaf-83	274	8	flow	flow	NOUN
gujaf-83	274	9	information	information	NOUN
gujaf-83	274	10	of	of	ADP
gujaf-83	274	11	top	top	ADJ
gujaf-83	274	12	capitalized	capitalize	VERB
gujaf-83	274	13	companies	company	NOUN
gujaf-83	274	14	in	in	ADP
gujaf-83	274	15	sri	sri	PROPN
gujaf-83	274	16	lanka	lanka	PROPN
gujaf-83	274	17	,	,	PUNCT
gujaf-83	274	18	international	international	ADJ
gujaf-83	274	19	research	research	NOUN
gujaf-83	274	20	symposium	symposium	NOUN
gujaf-83	274	21	,	,	PUNCT
gujaf-83	274	22	irsyrusi2015,68	irsyrusi2015,68	PROPN
gujaf-83	274	23	-	-	PUNCT
gujaf-83	274	24	77	77	NUM
gujaf-83	274	25	azeem	azeem	PROPN
gujaf-83	274	26	,	,	PUNCT
gujaf-83	274	27	m.	m.	NOUN
gujaf-83	274	28	,	,	PUNCT
gujaf-83	274	29	&	&	CCONJ
gujaf-83	274	30	kouser	kouser	PROPN
gujaf-83	274	31	,	,	PUNCT
gujaf-83	274	32	r.	r.	PROPN
gujaf-83	274	33	(	(	PUNCT
gujaf-83	274	34	2011	2011	NUM
gujaf-83	274	35	)	)	PUNCT
gujaf-83	274	36	.	.	PUNCT
gujaf-83	275	1	relationship	relationship	NOUN
gujaf-83	275	2	of	of	ADP
gujaf-83	275	3	share	share	NOUN
gujaf-83	275	4	price	price	NOUN
gujaf-83	275	5	with	with	ADP
gujaf-83	275	6	earnings	earning	NOUN
gujaf-83	275	7	and	and	CCONJ
gujaf-83	275	8	book	book	NOUN
gujaf-83	275	9	value	value	NOUN
gujaf-83	275	10	of	of	ADP
gujaf-83	275	11	equity	equity	NOUN
gujaf-83	275	12	:	:	PUNCT
gujaf-83	275	13	paramount	paramount	ADJ
gujaf-83	275	14	impact	impact	NOUN
gujaf-83	275	15	of	of	ADP
gujaf-83	275	16	ifrs	ifrs	ADJ
gujaf-83	275	17	adoption	adoption	NOUN
gujaf-83	275	18	in	in	ADP
gujaf-83	275	19	pakistan	pakistan	PROPN
gujaf-83	275	20	,	,	PUNCT
gujaf-83	275	21	economics	economic	NOUN
gujaf-83	275	22	and	and	CCONJ
gujaf-83	275	23	finance	finance	PROPN
gujaf-83	275	24	review	review	NOUN
gujaf-83	275	25	,	,	PUNCT
gujaf-83	275	26	1(8	1(8	NUM
gujaf-83	275	27	)	)	PUNCT
gujaf-83	275	28	,	,	PUNCT
gujaf-83	275	29	84–92.available	84–92.available	NUM
gujaf-83	275	30	online	online	ADV
gujaf-83	275	31	at	at	ADP
gujaf-83	275	32	http://www.businessjournalz.org/efr	http://www.businessjournalz.org/efr	PROPN
gujaf-83	275	33	available	available	ADJ
gujaf-83	275	34	online	online	ADV
gujaf-83	275	35	at	at	ADP
gujaf-83	275	36	http://www.businessjournalz.org/efr	http://www.businessjournalz.org/efr	PROPN
gujaf-83	275	37	,	,	PUNCT
gujaf-83	275	38	balakrishnan	balakrishnan	PROPN
gujaf-83	275	39	,	,	PUNCT
gujaf-83	275	40	k.	k.	PROPN
gujaf-83	276	1	p.	p.	PROPN
gujaf-83	276	2	(	(	PUNCT
gujaf-83	276	3	2016	2016	NUM
gujaf-83	276	4	)	)	PUNCT
gujaf-83	276	5	.	.	PUNCT
gujaf-83	277	1	a	a	DET
gujaf-83	277	2	study	study	NOUN
gujaf-83	277	3	on	on	ADP
gujaf-83	277	4	impact	impact	NOUN
gujaf-83	277	5	of	of	ADP
gujaf-83	277	6	earnings	earning	NOUN
gujaf-83	277	7	per	per	ADP
gujaf-83	277	8	share	share	NOUN
gujaf-83	277	9	,	,	PUNCT
gujaf-83	277	10	dividend	dividend	VERB
gujaf-83	277	11	per	per	ADP
gujaf-83	277	12	share	share	NOUN
gujaf-83	277	13	price	price	NOUN
gujaf-83	277	14	earning	earning	NOUN
gujaf-83	277	15	ratio	ratio	NOUN
gujaf-83	277	16	on	on	ADP
gujaf-83	277	17	behaviour	behaviour	NOUN
gujaf-83	277	18	of	of	ADP
gujaf-83	277	19	share	share	NOUN
gujaf-83	277	20	market	market	NOUN
gujaf-83	277	21	price	price	NOUN
gujaf-83	277	22	movements	movement	NOUN
gujaf-83	277	23	(	(	PUNCT
gujaf-83	277	24	pharma	pharma	NOUN
gujaf-83	277	25	sector	sector	NOUN
gujaf-83	277	26	)	)	PUNCT
gujaf-83	277	27	with	with	ADP
gujaf-83	277	28	special	special	ADJ
gujaf-83	277	29	reference	reference	NOUN
gujaf-83	277	30	to	to	ADP
gujaf-83	277	31	nse	nse	NOUN
gujaf-83	277	32	,	,	PUNCT
gujaf-83	277	33	2(1	2(1	NUM
gujaf-83	277	34	)	)	PUNCT
gujaf-83	277	35	,	,	PUNCT
gujaf-83	277	36	381–390	381–390	NUM
gujaf-83	277	37	.	.	PUNCT
gujaf-83	278	1	ball	ball	PROPN
gujaf-83	278	2	,	,	PUNCT
gujaf-83	278	3	r.	r.	PROPN
gujaf-83	278	4	and	and	CCONJ
gujaf-83	278	5	brown	brown	PROPN
gujaf-83	278	6	,	,	PUNCT
gujaf-83	278	7	p.	p.	NOUN
gujaf-83	278	8	(	(	PUNCT
gujaf-83	278	9	1968	1968	NUM
gujaf-83	278	10	)	)	PUNCT
gujaf-83	278	11	,	,	PUNCT
gujaf-83	278	12	"	"	PUNCT
gujaf-83	278	13	an	an	DET
gujaf-83	278	14	empirical	empirical	ADJ
gujaf-83	278	15	evaluation	evaluation	NOUN
gujaf-83	278	16	of	of	ADP
gujaf-83	278	17	accounting	accounting	NOUN
gujaf-83	278	18	income	income	NOUN
gujaf-83	278	19	numbers	number	NOUN
gujaf-83	278	20	"	"	PUNCT
gujaf-83	278	21	,	,	PUNCT
gujaf-83	278	22	journal	journal	NOUN
gujaf-83	278	23	of	of	ADP
gujaf-83	278	24	accounting	accounting	NOUN
gujaf-83	278	25	research	research	NOUN
gujaf-83	278	26	,	,	PUNCT
gujaf-83	278	27	vol	vol	NOUN
gujaf-83	278	28	.	.	PROPN
gujaf-83	278	29	6	6	NUM
gujaf-83	278	30	no	no	NOUN
gujaf-83	278	31	.	.	NOUN
gujaf-83	278	32	2	2	NUM
gujaf-83	278	33	,	,	PUNCT
gujaf-83	278	34	pp	pp	ADJ
gujaf-83	278	35	.	.	PUNCT
gujaf-83	279	1	159	159	NUM
gujaf-83	279	2	-	-	SYM
gujaf-83	279	3	178	178	NUM
gujaf-83	279	4	.	.	PUNCT
gujaf-83	280	1	balsam	balsam	NOUN
gujaf-83	280	2	,	,	PUNCT
gujaf-83	280	3	s.	s.	PROPN
gujaf-83	280	4	,	,	PUNCT
gujaf-83	280	5	krishnan	krishnan	PROPN
gujaf-83	280	6	,	,	PUNCT
gujaf-83	280	7	j.	j.	PROPN
gujaf-83	280	8	&	&	CCONJ
gujaf-83	280	9	yang	yang	PROPN
gujaf-83	280	10	j.	j.	PROPN
gujaf-83	280	11	s.	s.	PROPN
gujaf-83	280	12	(	(	PUNCT
gujaf-83	280	13	2003	2003	NUM
gujaf-83	280	14	)	)	PUNCT
gujaf-83	280	15	.	.	PUNCT
gujaf-83	281	1	auditor	auditor	NOUN
gujaf-83	281	2	industry	industry	NOUN
gujaf-83	281	3	specialization	specialization	NOUN
gujaf-83	281	4	and	and	CCONJ
gujaf-83	281	5	the	the	DET
gujaf-83	281	6	earnings	earning	NOUN
gujaf-83	281	7	response	response	NOUN
gujaf-83	281	8	co	co	X
gujaf-83	281	9	–	–	PUNCT
gujaf-83	281	10	efficient	efficient	ADJ
gujaf-83	281	11	,	,	PUNCT
gujaf-83	281	12	working	work	VERB
gujaf-83	281	13	paper	paper	NOUN
gujaf-83	281	14	.	.	PUNCT
gujaf-83	282	1	http://www.businessjournalz.org/efr	http://www.businessjournalz.org/efr	PROPN
gujaf-83	282	2	http://www.businessjournalz.org/efr	http://www.businessjournalz.org/efr	PROPN
gujaf-83	282	3	gusau	gusau	ADJ
gujaf-83	282	4	journal	journal	NOUN
gujaf-83	282	5	of	of	ADP
gujaf-83	282	6	accounting	accounting	NOUN
gujaf-83	282	7	and	and	CCONJ
gujaf-83	282	8	finance	finance	NOUN
gujaf-83	282	9	,	,	PUNCT
gujaf-83	282	10	vol	vol	NOUN
gujaf-83	282	11	.	.	PROPN
gujaf-83	282	12	2	2	NUM
gujaf-83	282	13	,	,	PUNCT
gujaf-83	282	14	issue	issue	NOUN
gujaf-83	282	15	3	3	NUM
gujaf-83	282	16	,	,	PUNCT
gujaf-83	282	17	april	april	PROPN
gujaf-83	282	18	,	,	PUNCT
gujaf-83	282	19	2021	2021	NUM
gujaf-83	282	20	16	16	NUM
gujaf-83	282	21	beaver	beaver	PROPN
gujaf-83	282	22	,	,	PUNCT
gujaf-83	282	23	w.	w.	PROPN
gujaf-83	282	24	h.	h.	PROPN
gujaf-83	282	25	(	(	PUNCT
gujaf-83	282	26	1968	1968	NUM
gujaf-83	282	27	)	)	PUNCT
gujaf-83	282	28	.	.	PUNCT
gujaf-83	283	1	the	the	DET
gujaf-83	283	2	information	information	NOUN
gujaf-83	283	3	content	content	NOUN
gujaf-83	283	4	of	of	ADP
gujaf-83	283	5	annual	annual	ADJ
gujaf-83	283	6	earnings	earning	NOUN
gujaf-83	283	7	announcements	announcement	NOUN
gujaf-83	283	8	.	.	PUNCT
gujaf-83	284	1	journal	journal	NOUN
gujaf-83	284	2	of	of	ADP
gujaf-83	284	3	accounting	accounting	PROPN
gujaf-83	284	4	research	research	NOUN
gujaf-83	284	5	6(3	6(3	NUM
gujaf-83	284	6	)	)	PUNCT
gujaf-83	284	7	,	,	PUNCT
gujaf-83	284	8	67	67	NUM
gujaf-83	284	9	-	-	SYM
gujaf-83	284	10	92	92	NUM
gujaf-83	284	11	.	.	PUNCT
gujaf-83	285	1	bengi	bengi	PROPN
gujaf-83	285	2	,	,	PUNCT
gujaf-83	285	3	c.	c.	PROPN
gujaf-83	285	4	ahmet	ahmet	PROPN
gujaf-83	285	5	,	,	PUNCT
gujaf-83	285	6	c.	c.	PROPN
gujaf-83	285	7	and	and	CCONJ
gujaf-83	285	8	irene	irene	PROPN
gujaf-83	285	9	,	,	PUNCT
gujaf-83	285	10	g.	g.	PROPN
gujaf-83	285	11	w.	w.	PROPN
gujaf-83	285	12	(	(	PUNCT
gujaf-83	285	13	2020	2020	NUM
gujaf-83	285	14	)	)	PUNCT
gujaf-83	285	15	,	,	PUNCT
gujaf-83	285	16	accounting	accounting	NOUN
gujaf-83	285	17	comparability	comparability	NOUN
gujaf-83	285	18	and	and	CCONJ
gujaf-83	285	19	the	the	DET
gujaf-83	285	20	value	value	NOUN
gujaf-83	285	21	relevance	relevance	NOUN
gujaf-83	285	22	of	of	ADP
gujaf-83	285	23	earnings	earning	NOUN
gujaf-83	285	24	and	and	CCONJ
gujaf-83	285	25	book	book	NOUN
gujaf-83	285	26	value	value	NOUN
gujaf-83	285	27	,	,	PUNCT
gujaf-83	285	28	the	the	DET
gujaf-83	285	29	journal	journal	NOUN
gujaf-83	285	30	of	of	ADP
gujaf-83	285	31	corporate	corporate	ADJ
gujaf-83	285	32	accounting	accounting	NOUN
gujaf-83	285	33	and	and	CCONJ
gujaf-83	285	34	finance	finance	NOUN
gujaf-83	285	35	,	,	PUNCT
gujaf-83	285	36	31(4	31(4	NUM
gujaf-83	285	37	)	)	PUNCT
gujaf-83	285	38	,	,	PUNCT
gujaf-83	285	39	82	82	NUM
gujaf-83	285	40	-	-	SYM
gujaf-83	285	41	98	98	NUM
gujaf-83	285	42	binti	binti	NOUN
gujaf-83	285	43	-	-	PUNCT
gujaf-83	285	44	nono	nono	PROPN
gujaf-83	285	45	,	,	PUNCT
gujaf-83	285	46	l	l	PROPN
gujaf-83	285	47	&	&	CCONJ
gujaf-83	285	48	khomsatun	khomsatun	PROPN
gujaf-83	285	49	,	,	PUNCT
gujaf-83	285	50	s.	s.	PROPN
gujaf-83	285	51	(	(	PUNCT
gujaf-83	285	52	2018).the	2018).the	DET
gujaf-83	285	53	relationship	relationship	NOUN
gujaf-83	285	54	of	of	ADP
gujaf-83	285	55	reserve	reserve	PROPN
gujaf-83	285	56	account	account	PROPN
gujaf-83	285	57	disclosure	disclosure	NOUN
gujaf-83	285	58	transparency	transparency	NOUN
gujaf-83	285	59	and	and	CCONJ
gujaf-83	285	60	accrual	accrual	ADJ
gujaf-83	285	61	earning	earning	NOUN
gujaf-83	285	62	management	management	NOUN
gujaf-83	285	63	with	with	ADP
gujaf-83	285	64	audit	audit	NOUN
gujaf-83	285	65	quality	quality	NOUN
gujaf-83	285	66	as	as	ADP
gujaf-83	285	67	moderating	moderate	VERB
gujaf-83	285	68	,	,	PUNCT
gujaf-83	285	69	jurnal	jurnal	ADJ
gujaf-83	285	70	dinamika	dinamika	PROPN
gujaf-83	285	71	,	,	PUNCT
gujaf-83	285	72	akuntansi	akuntansi	PROPN
gujaf-83	285	73	,	,	PUNCT
gujaf-83	285	74	10(1	10(1	NUM
gujaf-83	285	75	)	)	PUNCT
gujaf-83	285	76	,	,	PUNCT
gujaf-83	285	77	59	59	NUM
gujaf-83	285	78	-	-	SYM
gujaf-83	285	79	70,doi	70,doi	NUM
gujaf-83	285	80	:	:	PUNCT
gujaf-83	285	81	http://dx.doi.org/10.15294	http://dx.doi.org/10.15294	NOUN
gujaf-83	285	82	/	/	SYM
gujaf-83	286	1	jda.v10i1.13183	jda.v10i1.13183	PROPN
gujaf-83	286	2	.	.	PUNCT
gujaf-83	287	1	http://journal.unnes.ac.id/nju/index.php/jda	http://journal.unnes.ac.id/nju/index.php/jda	PRON
gujaf-83	287	2	blessing	blessing	NOUN
gujaf-83	287	3	,	,	PUNCT
gujaf-83	287	4	i.	i.	PROPN
gujaf-83	287	5	n.	n.	PROPN
gujaf-83	287	6	,	,	PUNCT
gujaf-83	287	7	&	&	CCONJ
gujaf-83	287	8	email	email	NOUN
gujaf-83	287	9	,	,	PUNCT
gujaf-83	287	10	a.	a.	NOUN
gujaf-83	287	11	(	(	PUNCT
gujaf-83	287	12	2015	2015	NUM
gujaf-83	287	13	)	)	PUNCT
gujaf-83	287	14	.	.	PUNCT
gujaf-83	288	1	value	value	NOUN
gujaf-83	288	2	relevance	relevance	NOUN
gujaf-83	288	3	of	of	ADP
gujaf-83	288	4	accounting	account	VERB
gujaf-83	288	5	information	information	NOUN
gujaf-83	288	6	on	on	ADP
gujaf-83	288	7	share	share	NOUN
gujaf-83	288	8	prices	price	NOUN
gujaf-83	288	9	of	of	ADP
gujaf-83	288	10	listed	list	VERB
gujaf-83	288	11	firms	firm	NOUN
gujaf-83	288	12	,	,	PUNCT
gujaf-83	288	13	3(10	3(10	NUM
gujaf-83	288	14	)	)	PUNCT
gujaf-83	288	15	,	,	PUNCT
gujaf-83	288	16	328–344	328–344	NUM
gujaf-83	288	17	.	.	PUNCT
gujaf-83	288	18	bolibok	bolibok	PROPN
gujaf-83	288	19	,	,	PUNCT
gujaf-83	288	20	p.	p.	NOUN
gujaf-83	288	21	(	(	PUNCT
gujaf-83	288	22	2014	2014	NUM
gujaf-83	288	23	)	)	PUNCT
gujaf-83	288	24	.	.	PUNCT
gujaf-83	289	1	application	application	NOUN
gujaf-83	289	2	of	of	ADP
gujaf-83	289	3	the	the	DET
gujaf-83	289	4	ohlson	ohlson	NOUN
gujaf-83	289	5	model	model	NOUN
gujaf-83	289	6	for	for	ADP
gujaf-83	289	7	testing	test	VERB
gujaf-83	289	8	the	the	DET
gujaf-83	289	9	value	value	NOUN
gujaf-83	289	10	relevance	relevance	NOUN
gujaf-83	289	11	of	of	ADP
gujaf-83	289	12	accounting	accounting	NOUN
gujaf-83	289	13	data	datum	NOUN
gujaf-83	289	14	in	in	ADP
gujaf-83	289	15	the	the	DET
gujaf-83	289	16	polish	polish	ADJ
gujaf-83	289	17	banking	banking	NOUN
gujaf-83	289	18	sector	sector	NOUN
gujaf-83	289	19	,	,	PUNCT
gujaf-83	289	20	65(802	65(802	NOUN
gujaf-83	289	21	)	)	PUNCT
gujaf-83	289	22	,	,	PUNCT
gujaf-83	289	23	463–472	463–472	NUM
gujaf-83	289	24	.	.	PUNCT
gujaf-83	290	1	chandrapala	chandrapala	PROPN
gujaf-83	290	2	,	,	PUNCT
gujaf-83	290	3	p.	p.	NOUN
gujaf-83	290	4	(	(	PUNCT
gujaf-83	290	5	2013	2013	NUM
gujaf-83	290	6	)	)	PUNCT
gujaf-83	290	7	.	.	PUNCT
gujaf-83	291	1	the	the	DET
gujaf-83	291	2	value	value	NOUN
gujaf-83	291	3	relevance	relevance	NOUN
gujaf-83	291	4	of	of	ADP
gujaf-83	291	5	earnings	earning	NOUN
gujaf-83	291	6	and	and	CCONJ
gujaf-83	291	7	book	book	NOUN
gujaf-83	291	8	value	value	NOUN
gujaf-83	291	9	  	  	SPACE
gujaf-83	291	10	:	:	PUNCT
gujaf-83	291	11	the	the	DET
gujaf-83	291	12	importance	importance	NOUN
gujaf-83	291	13	of	of	ADP
gujaf-83	291	14	ownership	ownership	NOUN
gujaf-83	291	15	concentration	concentration	NOUN
gujaf-83	291	16	and	and	CCONJ
gujaf-83	291	17	firm	firm	ADJ
gujaf-83	291	18	size	size	NOUN
gujaf-83	291	19	,	,	PUNCT
gujaf-83	291	20	5(2	5(2	NUM
gujaf-83	291	21	)	)	PUNCT
gujaf-83	291	22	,	,	PUNCT
gujaf-83	292	1	98–107	98–107	X
gujaf-83	292	2	.	.	PUNCT
gujaf-83	293	1	https://doi.org/10.7441/joc.2013.02.07	https://doi.org/10.7441/joc.2013.02.07	PROPN
gujaf-83	293	2	chaudhry	chaudhry	PROPN
gujaf-83	293	3	,	,	PUNCT
gujaf-83	293	4	m.	m.	NOUN
gujaf-83	293	5	i.	i.	PROPN
gujaf-83	293	6	,	,	PUNCT
gujaf-83	293	7	&	&	CCONJ
gujaf-83	293	8	sam	sam	PROPN
gujaf-83	293	9	,	,	PUNCT
gujaf-83	293	10	a.	a.	PROPN
gujaf-83	293	11	g.	g.	PROPN
gujaf-83	293	12	(	(	PUNCT
gujaf-83	293	13	2014	2014	NUM
gujaf-83	293	14	)	)	PUNCT
gujaf-83	293	15	.	.	PUNCT
gujaf-83	294	1	the	the	DET
gujaf-83	294	2	information	information	NOUN
gujaf-83	294	3	content	content	NOUN
gujaf-83	294	4	of	of	ADP
gujaf-83	294	5	accounting	accounting	NOUN
gujaf-83	294	6	earnings	earning	NOUN
gujaf-83	294	7	,	,	PUNCT
gujaf-83	294	8	book	book	NOUN
gujaf-83	294	9	values	value	NOUN
gujaf-83	294	10	,	,	PUNCT
gujaf-83	294	11	losses	loss	NOUN
gujaf-83	294	12	and	and	CCONJ
gujaf-83	294	13	firm	firm	ADJ
gujaf-83	294	14	size	size	NOUN
gujaf-83	294	15	vis	vis	X
gujaf-83	294	16	-	-	PUNCT
gujaf-83	294	17	a	a	DET
gujaf-83	294	18	empirical	empirical	ADJ
gujaf-83	294	19	evidence	evidence	NOUN
gujaf-83	294	20	from	from	ADP
gujaf-83	294	21	an	an	DET
gujaf-83	294	22	emerging	emerge	VERB
gujaf-83	294	23	stock	stock	NOUN
gujaf-83	294	24	market	market	NOUN
gujaf-83	294	25	.	.	PUNCT
gujaf-83	295	1	applied	apply	VERB
gujaf-83	295	2	financial	financial	ADJ
gujaf-83	295	3	economics	economic	NOUN
gujaf-83	295	4	,	,	PUNCT
gujaf-83	295	5	24(23	24(23	NOUN
gujaf-83	295	6	)	)	PUNCT
gujaf-83	295	7	,	,	PUNCT
gujaf-83	295	8	1515–1527	1515–1527	NUM
gujaf-83	295	9	.	.	PUNCT
gujaf-83	296	1	https://doi.org/10.1080/09603107.2014.925074	https://doi.org/10.1080/09603107.2014.925074	PROPN
gujaf-83	296	2	https://moeny.cnn.com	https://moeny.cnn.com	PROPN
gujaf-83	296	3	(	(	PUNCT
gujaf-83	296	4	2018	2018	NUM
gujaf-83	296	5	)	)	PUNCT
gujaf-83	296	6	.	.	PUNCT
gujaf-83	297	1	global	global	ADJ
gujaf-83	297	2	stock	stock	NOUN
gujaf-83	297	3	market	market	NOUN
gujaf-83	297	4	turmoil	turmoil	NOUN
gujaf-83	297	5	.	.	PUNCT
gujaf-83	298	1	dabor	dabor	PROPN
gujaf-83	298	2	,	,	PUNCT
gujaf-83	298	3	a.o	a.o	PROPN
gujaf-83	298	4	.	.	PROPN
gujaf-83	298	5	&	&	CCONJ
gujaf-83	298	6	uyagu	uyagu	PROPN
gujaf-83	298	7	benjamine	benjamine	PROPN
gujaf-83	298	8	,	,	PUNCT
gujaf-83	298	9	u.	u.	PROPN
gujaf-83	298	10	(	(	PUNCT
gujaf-83	298	11	2017	2017	NUM
gujaf-83	298	12	)	)	PUNCT
gujaf-83	298	13	.	.	PUNCT
gujaf-83	299	1	abnormal	abnormal	ADJ
gujaf-83	299	2	audit	audit	NOUN
gujaf-83	299	3	fee	fee	NOUN
gujaf-83	299	4	and	and	CCONJ
gujaf-83	299	5	audit	audit	NOUN
gujaf-83	299	6	quality	quality	NOUN
gujaf-83	299	7	:	:	PUNCT
gujaf-83	299	8	a	a	DET
gujaf-83	299	9	moderating	moderate	VERB
gujaf-83	299	10	effect	effect	NOUN
gujaf-83	299	11	of	of	ADP
gujaf-83	299	12	firm	firm	ADJ
gujaf-83	299	13	characteristics	characteristic	NOUN
gujaf-83	299	14	,	,	PUNCT
gujaf-83	299	15	sriwijaya	sriwijaya	NOUN
gujaf-83	299	16	.	.	PUNCT
gujaf-83	300	1	international	international	ADJ
gujaf-83	300	2	journal	journal	PROPN
gujaf-83	300	3	of	of	ADP
gujaf-83	300	4	dynamic	dynamic	ADJ
gujaf-83	300	5	economics	economic	NOUN
gujaf-83	300	6	and	and	CCONJ
gujaf-83	300	7	business	business	NOUN
gujaf-83	300	8	,	,	PUNCT
gujaf-83	300	9	1(4	1(4	NUM
gujaf-83	300	10	)	)	PUNCT
gujaf-83	300	11	,	,	PUNCT
gujaf-83	300	12	327	327	NUM
gujaf-83	300	13	-	-	SYM
gujaf-83	300	14	340	340	NUM
gujaf-83	300	15	.	.	PUNCT
gujaf-83	301	1	http://ejournal.unsri.ac.id/index.php/sijdeb	http://ejournal.unsri.ac.id/index.php/sijdeb	PROPN
gujaf-83	301	2	deangelo	deangelo	PROPN
gujaf-83	301	3	,	,	PUNCT
gujaf-83	301	4	l.	l.	PROPN
gujaf-83	301	5	e.	e.	PROPN
gujaf-83	301	6	(	(	PUNCT
gujaf-83	301	7	1981	1981	NUM
gujaf-83	301	8	)	)	PUNCT
gujaf-83	301	9	.	.	PUNCT
gujaf-83	302	1	auditor	auditor	NOUN
gujaf-83	302	2	size	size	NOUN
gujaf-83	302	3	and	and	CCONJ
gujaf-83	302	4	audit	audit	NOUN
gujaf-83	302	5	quality	quality	NOUN
gujaf-83	302	6	,	,	PUNCT
gujaf-83	302	7	journal	journal	NOUN
gujaf-83	302	8	of	of	ADP
gujaf-83	302	9	accounting	accounting	NOUN
gujaf-83	302	10	and	and	CCONJ
gujaf-83	302	11	economics	economic	NOUN
gujaf-83	302	12	,	,	PUNCT
gujaf-83	302	13	3	3	NUM
gujaf-83	302	14	(	(	PUNCT
gujaf-83	302	15	3	3	NUM
gujaf-83	302	16	)	)	PUNCT
gujaf-83	302	17	,	,	PUNCT
gujaf-83	302	18	183	183	NUM
gujaf-83	302	19	–	–	SYM
gujaf-83	302	20	199	199	NUM
gujaf-83	302	21	.	.	PUNCT
gujaf-83	303	1	francis	francis	PROPN
gujaf-83	303	2	,	,	PUNCT
gujaf-83	303	3	j.	j.	PROPN
gujaf-83	303	4	,	,	PUNCT
gujaf-83	303	5	&	&	CCONJ
gujaf-83	303	6	schipper	schipper	PROPN
gujaf-83	303	7	,	,	PUNCT
gujaf-83	303	8	k.	k.	PROPN
gujaf-83	303	9	(	(	PUNCT
gujaf-83	303	10	1999	1999	NUM
gujaf-83	303	11	)	)	PUNCT
gujaf-83	303	12	.	.	PUNCT
gujaf-83	304	1	have	have	AUX
gujaf-83	304	2	financial	financial	ADJ
gujaf-83	304	3	statements	statement	NOUN
gujaf-83	304	4	lost	lose	VERB
gujaf-83	304	5	their	their	PRON
gujaf-83	304	6	relevance	relevance	NOUN
gujaf-83	304	7	?	?	PUNCT
gujaf-83	305	1	journal	journal	NOUN
gujaf-83	305	2	of	of	ADP
gujaf-83	305	3	accounting	accounting	NOUN
gujaf-83	305	4	research	research	NOUN
gujaf-83	305	5	,	,	PUNCT
gujaf-83	305	6	37(2	37(2	PRON
gujaf-83	305	7	):	):	PUNCT
gujaf-83	305	8	319	319	NUM
gujaf-83	305	9	-	-	SYM
gujaf-83	305	10	352	352	NUM
gujaf-83	305	11	haghnejad	haghnejad	NOUN
gujaf-83	305	12	,	,	PUNCT
gujaf-83	305	13	s.	s.	PROPN
gujaf-83	305	14	&	&	CCONJ
gujaf-83	305	15	alipourdavish	alipourdavish	PROPN
gujaf-83	305	16	,	,	PUNCT
gujaf-83	305	17	z.	z.	PROPN
gujaf-83	305	18	(	(	PUNCT
gujaf-83	305	19	2015	2015	NUM
gujaf-83	305	20	)	)	PUNCT
gujaf-83	305	21	.	.	PUNCT
gujaf-83	306	1	comparing	compare	VERB
gujaf-83	306	2	information	information	NOUN
gujaf-83	306	3	content	content	NOUN
gujaf-83	306	4	of	of	ADP
gujaf-83	306	5	accounting	account	VERB
gujaf-83	306	6	in	in	ADP
gujaf-83	306	7	companies	company	NOUN
gujaf-83	306	8	with	with	ADP
gujaf-83	306	9	growth	growth	NOUN
gujaf-83	306	10	and	and	CCONJ
gujaf-83	306	11	value	value	NOUN
gujaf-83	306	12	stocks	stock	NOUN
gujaf-83	306	13	in	in	ADP
gujaf-83	306	14	tehran	tehran	PROPN
gujaf-83	306	15	stock	stock	PROPN
gujaf-83	306	16	exchange	exchange	PROPN
gujaf-83	306	17	,	,	PUNCT
gujaf-83	306	18	international	international	ADJ
gujaf-83	306	19	journal	journal	NOUN
gujaf-83	306	20	of	of	ADP
gujaf-83	306	21	academic	academic	ADJ
gujaf-83	306	22	research	research	NOUN
gujaf-83	306	23	in	in	ADP
gujaf-83	306	24	accounting	accounting	NOUN
gujaf-83	306	25	,	,	PUNCT
gujaf-83	306	26	finance	finance	NOUN
gujaf-83	306	27	and	and	CCONJ
gujaf-83	306	28	management	management	NOUN
gujaf-83	306	29	sciences	science	NOUN
gujaf-83	306	30	,	,	PUNCT
gujaf-83	306	31	5(3	5(3	NUM
gujaf-83	306	32	)	)	PUNCT
gujaf-83	306	33	,	,	PUNCT
gujaf-83	306	34	133	133	NUM
gujaf-83	306	35	-	-	SYM
gujaf-83	306	36	138	138	NUM
gujaf-83	306	37	.	.	PUNCT
gujaf-83	307	1	hejazi	hejazi	PROPN
gujaf-83	307	2	,	,	PUNCT
gujaf-83	307	3	r.	r.	PROPN
gujaf-83	307	4	,	,	PUNCT
gujaf-83	307	5	jafari	jafari	PROPN
gujaf-83	307	6	,	,	PUNCT
gujaf-83	307	7	m.	m.	PROPN
gujaf-83	307	8	&	&	CCONJ
gujaf-83	307	9	karimi	karimi	PROPN
gujaf-83	307	10	,	,	PUNCT
gujaf-83	307	11	a.	a.	NOUN
gujaf-83	307	12	(	(	PUNCT
gujaf-83	307	13	2011	2011	NUM
gujaf-83	307	14	)	)	PUNCT
gujaf-83	307	15	.	.	PUNCT
gujaf-83	308	1	the	the	DET
gujaf-83	308	2	information	information	NOUN
gujaf-83	308	3	content	content	NOUN
gujaf-83	308	4	of	of	ADP
gujaf-83	308	5	accounting	accounting	NOUN
gujaf-83	308	6	variables	variable	NOUN
gujaf-83	308	7	of	of	ADP
gujaf-83	308	8	companies	company	NOUN
gujaf-83	308	9	listed	list	VERB
gujaf-83	308	10	in	in	ADP
gujaf-83	308	11	tehran	tehran	PROPN
gujaf-83	308	12	stock	stock	PROPN
gujaf-83	308	13	exchange	exchange	PROPN
gujaf-83	308	14	(	(	PUNCT
gujaf-83	308	15	tse	tse	PROPN
gujaf-83	308	16	)	)	PUNCT
gujaf-83	308	17	,	,	PUNCT
gujaf-83	308	18	business	business	NOUN
gujaf-83	308	19	management	management	NOUN
gujaf-83	308	20	dynamics	dynamic	NOUN
gujaf-83	308	21	,	,	PUNCT
gujaf-83	308	22	1(2	1(2	NUM
gujaf-83	308	23	)	)	PUNCT
gujaf-83	308	24	,	,	PUNCT
gujaf-83	308	25	32	32	NUM
gujaf-83	308	26	-	-	SYM
gujaf-83	308	27	38	38	NUM
gujaf-83	308	28	.	.	PUNCT
gujaf-83	309	1	iaasb	iaasb	NOUN
gujaf-83	309	2	(	(	PUNCT
gujaf-83	309	3	2011	2011	NUM
gujaf-83	309	4	)	)	PUNCT
gujaf-83	309	5	.	.	PUNCT
gujaf-83	310	1	audit	audit	NOUN
gujaf-83	310	2	quality	quality	NOUN
gujaf-83	310	3	:	:	PUNCT
gujaf-83	310	4	an	an	DET
gujaf-83	310	5	iaasb	iaasb	ADJ
gujaf-83	310	6	perspective	perspective	NOUN
gujaf-83	310	7	,	,	PUNCT
gujaf-83	310	8	international	international	ADJ
gujaf-83	310	9	auditing	auditing	NOUN
gujaf-83	310	10	and	and	CCONJ
gujaf-83	310	11	assurance	assurance	NOUN
gujaf-83	310	12	standards	standard	NOUN
gujaf-83	310	13	board	board	NOUN
gujaf-83	310	14	,	,	PUNCT
gujaf-83	310	15	new	new	PROPN
gujaf-83	310	16	york	york	PROPN
gujaf-83	310	17	.	.	PUNCT
gujaf-83	311	1	https://www.express.co.uk/finance/city/914997/ftse-100	https://www.express.co.uk/finance/city/914997/ftse-100	VERB
gujaf-83	311	2	down	down	ADP
gujaf-83	311	3	-	-	PUNCT
gujaf-83	311	4	today	today	NOUN
gujaf-83	311	5	-	-	PUNCT
gujaf-83	311	6	live	live	ADJ
gujaf-83	311	7	-	-	PUNCT
gujaf-83	311	8	update	update	NOUN
gujaf-83	311	9	-	-	PUNCT
gujaf-83	311	10	stock	stock	NOUN
gujaf-83	311	11	market	market	NOUN
gujaf-83	311	12	-	-	PUNCT
gujaf-83	311	13	crash	crash	NOUN
gujaf-83	311	14	.	.	PUNCT
gujaf-83	312	1	ijeoma	ijeoma	NOUN
gujaf-83	312	2	,	,	PUNCT
gujaf-83	312	3	n.b	n.b	PROPN
gujaf-83	312	4	.	.	PROPN
gujaf-83	312	5	(	(	PUNCT
gujaf-83	312	6	2015	2015	NUM
gujaf-83	312	7	)	)	PUNCT
gujaf-83	312	8	.	.	PUNCT
gujaf-83	313	1	value	value	NOUN
gujaf-83	313	2	relevance	relevance	NOUN
gujaf-83	313	3	of	of	ADP
gujaf-83	313	4	accounting	account	VERB
gujaf-83	313	5	information	information	NOUN
gujaf-83	313	6	share	share	NOUN
gujaf-83	313	7	prices	price	NOUN
gujaf-83	313	8	of	of	ADP
gujaf-83	313	9	listed	list	VERB
gujaf-83	313	10	firm	firm	NOUN
gujaf-83	313	11	,	,	PUNCT
gujaf-83	313	12	social	social	ADJ
gujaf-83	313	13	and	and	CCONJ
gujaf-83	313	14	basic	basic	ADJ
gujaf-83	313	15	science	science	NOUN
gujaf-83	313	16	review	review	NOUN
gujaf-83	313	17	(	(	PUNCT
gujaf-83	313	18	sbsrr	sbsrr	ADV
gujaf-83	313	19	)	)	PUNCT
gujaf-83	313	20	,	,	PUNCT
gujaf-83	313	21	3(10	3(10	NUM
gujaf-83	313	22	)	)	PUNCT
gujaf-83	313	23	,	,	PUNCT
gujaf-83	313	24	328	328	NUM
gujaf-83	313	25	-	-	SYM
gujaf-83	313	26	344	344	NUM
gujaf-83	313	27	.	.	PUNCT
gujaf-83	314	1	irsath	irsath	NOUN
gujaf-83	314	2	,	,	PUNCT
gujaf-83	314	3	y.m	y.m	PROPN
gujaf-83	314	4	.	.	PROPN
gujaf-83	314	5	,	,	PUNCT
gujaf-83	314	6	haleem	haleem	PROPN
gujaf-83	314	7	,	,	PUNCT
gujaf-83	314	8	a.	a.	PROPN
gujaf-83	314	9	&	&	CCONJ
gujaf-83	314	10	ahamed	ahamed	PROPN
gujaf-83	314	11	,	,	PUNCT
gujaf-83	314	12	s.t	s.t	PROPN
gujaf-83	314	13	.	.	PROPN
gujaf-83	314	14	(	(	PUNCT
gujaf-83	314	15	2015	2015	NUM
gujaf-83	314	16	)	)	PUNCT
gujaf-83	314	17	.	.	PUNCT
gujaf-83	315	1	value	value	NOUN
gujaf-83	315	2	relevance	relevance	NOUN
gujaf-83	315	3	of	of	ADP
gujaf-83	315	4	accounting	accounting	NOUN
gujaf-83	315	5	information	information	NOUN
gujaf-83	315	6	and	and	CCONJ
gujaf-83	315	7	stock	stock	NOUN
gujaf-83	315	8	price	price	NOUN
gujaf-83	315	9	reaction	reaction	NOUN
gujaf-83	315	10	:	:	PUNCT
gujaf-83	315	11	evidence	evidence	NOUN
gujaf-83	315	12	from	from	ADP
gujaf-83	315	13	listed	list	VERB
gujaf-83	315	14	companies	company	NOUN
gujaf-83	315	15	in	in	ADP
gujaf-83	315	16	colombo	colombo	NOUN
gujaf-83	315	17	stock	stock	PROPN
gujaf-83	315	18	exchange	exchange	PROPN
gujaf-83	315	19	sri	sri	PROPN
gujaf-83	315	20	lanka	lanka	PROPN
gujaf-83	315	21	,	,	PUNCT
gujaf-83	315	22	5th	5th	ADJ
gujaf-83	315	23	international	international	ADJ
gujaf-83	315	24	symposium	symposium	NOUN
gujaf-83	315	25	,	,	PUNCT
gujaf-83	315	26	insym	insym	NOUN
gujaf-83	315	27	jabbari	jabbari	NOUN
gujaf-83	315	28	,	,	PUNCT
gujaf-83	315	29	h.	h.	PROPN
gujaf-83	315	30	,	,	PUNCT
gujaf-83	315	31	sadeghi	sadeghi	PROPN
gujaf-83	315	32	,	,	PUNCT
gujaf-83	315	33	z.	z.	PROPN
gujaf-83	315	34	&	&	CCONJ
gujaf-83	315	35	askari	askari	PROPN
gujaf-83	315	36	,	,	PUNCT
gujaf-83	315	37	s.a	s.a	PROPN
gujaf-83	315	38	.	.	PROPN
gujaf-83	315	39	(	(	PUNCT
gujaf-83	315	40	2013	2013	NUM
gujaf-83	315	41	)	)	PUNCT
gujaf-83	315	42	.	.	PUNCT
gujaf-83	316	1	cash	cash	NOUN
gujaf-83	316	2	flow	flow	NOUN
gujaf-83	316	3	,	,	PUNCT
gujaf-83	316	4	earning	earn	VERB
gujaf-83	316	5	opacity	opacity	NOUN
gujaf-83	316	6	and	and	CCONJ
gujaf-83	316	7	its	its	PRON
gujaf-83	316	8	impact	impact	NOUN
gujaf-83	316	9	on	on	ADP
gujaf-83	316	10	stock	stock	NOUN
gujaf-83	316	11	price	price	NOUN
gujaf-83	316	12	crash	crash	NOUN
gujaf-83	316	13	risk	risk	NOUN
gujaf-83	316	14	intehran	intehran	PROPN
gujaf-83	316	15	stock	stock	NOUN
gujaf-83	316	16	exchange	exchange	PROPN
gujaf-83	316	17	,	,	PUNCT
gujaf-83	316	18	international	international	ADJ
gujaf-83	316	19	journal	journal	NOUN
gujaf-83	316	20	of	of	ADP
gujaf-83	316	21	academic	academic	ADJ
gujaf-83	316	22	research	research	NOUN
gujaf-83	316	23	in	in	ADP
gujaf-83	316	24	accounting	accounting	NOUN
gujaf-83	316	25	,	,	PUNCT
gujaf-83	316	26	finance	finance	NOUN
gujaf-83	316	27	and	and	CCONJ
gujaf-83	316	28	management	management	NOUN
gujaf-83	316	29	sciences	science	NOUN
gujaf-83	316	30	,	,	PUNCT
gujaf-83	316	31	3(4	3(4	NUM
gujaf-83	316	32	)	)	PUNCT
gujaf-83	316	33	,	,	PUNCT
gujaf-83	316	34	138	138	NUM
gujaf-83	316	35	-	-	SYM
gujaf-83	316	36	145	145	NUM
gujaf-83	316	37	,	,	PUNCT
gujaf-83	316	38	e	e	NOUN
gujaf-83	316	39	-	-	PUNCT
gujaf-83	316	40	issn	issn	NOUN
gujaf-83	316	41	:	:	PUNCT
gujaf-83	316	42	2225	2225	NUM
gujaf-83	316	43	8329	8329	NUM
gujaf-83	316	44	,	,	PUNCT
gujaf-83	316	45	p	p	NOUN
gujaf-83	316	46	-	-	PUNCT
gujaf-83	316	47	issn	issn	NOUN
gujaf-83	316	48	:	:	PUNCT
gujaf-83	316	49	2308	2308	NUM
gujaf-83	316	50	-	-	SYM
gujaf-83	316	51	0337	0337	NUM
gujaf-83	316	52	kaushalya	kaushalya	NOUN
gujaf-83	316	53	,	,	PUNCT
gujaf-83	316	54	p.	p.	NOUN
gujaf-83	316	55	and	and	CCONJ
gujaf-83	316	56	kehelwalatenna	kehelwalatenna	NOUN
gujaf-83	316	57	,	,	PUNCT
gujaf-83	316	58	k.	k.	PROPN
gujaf-83	316	59	(	(	PUNCT
gujaf-83	316	60	2020	2020	NUM
gujaf-83	316	61	)	)	PUNCT
gujaf-83	316	62	.	.	PUNCT
gujaf-83	317	1	the	the	DET
gujaf-83	317	2	impact	impact	NOUN
gujaf-83	317	3	of	of	ADP
gujaf-83	317	4	ifrs	ifrs	ADJ
gujaf-83	317	5	adoption	adoption	NOUN
gujaf-83	317	6	on	on	ADP
gujaf-83	317	7	the	the	DET
gujaf-83	317	8	value	value	NOUN
gujaf-83	317	9	http://dx.doi.org/10.15294/jda.v10i1.13183	http://dx.doi.org/10.15294/jda.v10i1.13183	PROPN
gujaf-83	317	10	http://journal.unnes.ac.id/nju/index.php/jda	http://journal.unnes.ac.id/nju/index.php/jda	PRON
gujaf-83	317	11	http://ejournal.unsri.ac.id/index.php/sijdeb	http://ejournal.unsri.ac.id/index.php/sijdeb	NOUN
gujaf-83	317	12	http://www.express.co.uk/finance/city/914997/ftse-100http://www.express.co.uk/finance/city/914997/ftse-100gusau	http://www.express.co.uk/finance/city/914997/ftse-100http://www.express.co.uk/finance/city/914997/ftse-100gusau	PROPN
gujaf-83	317	13	journal	journal	NOUN
gujaf-83	317	14	of	of	ADP
gujaf-83	317	15	accounting	accounting	NOUN
gujaf-83	317	16	and	and	CCONJ
gujaf-83	317	17	finance	finance	NOUN
gujaf-83	317	18	,	,	PUNCT
gujaf-83	317	19	vol	vol	NOUN
gujaf-83	317	20	.	.	PROPN
gujaf-83	317	21	2	2	NUM
gujaf-83	317	22	,	,	PUNCT
gujaf-83	317	23	issue	issue	NOUN
gujaf-83	317	24	3	3	NUM
gujaf-83	317	25	,	,	PUNCT
gujaf-83	317	26	april	april	PROPN
gujaf-83	317	27	,	,	PUNCT
gujaf-83	317	28	2021	2021	NUM
gujaf-83	317	29	17	17	NUM
gujaf-83	317	30	relevance	relevance	NOUN
gujaf-83	317	31	of	of	ADP
gujaf-83	317	32	accounting	accounting	NOUN
gujaf-83	317	33	information	information	NOUN
gujaf-83	317	34	.	.	PUNCT
gujaf-83	318	1	international	international	ADJ
gujaf-83	318	2	review	review	PROPN
gujaf-83	318	3	of	of	ADP
gujaf-83	318	4	business	business	NOUN
gujaf-83	318	5	research	research	NOUN
gujaf-83	318	6	papers	paper	NOUN
gujaf-83	318	7	,	,	PUNCT
gujaf-83	318	8	16	16	NUM
gujaf-83	318	9	(	(	PUNCT
gujaf-83	318	10	2	2	NUM
gujaf-83	318	11	)	)	PUNCT
gujaf-83	318	12	,	,	PUNCT
gujaf-83	318	13	66	66	NUM
gujaf-83	318	14	-	-	SYM
gujaf-83	318	15	86	86	NUM
gujaf-83	318	16	.	.	PUNCT
gujaf-83	319	1	lee	lee	PROPN
gujaf-83	319	2	,	,	PUNCT
gujaf-83	319	3	h	h	PROPN
gujaf-83	319	4	-	-	PUNCT
gujaf-83	319	5	l.	l.	PROPN
gujaf-83	319	6	&	&	CCONJ
gujaf-83	319	7	lee	lee	PROPN
gujaf-83	319	8	,	,	PUNCT
gujaf-83	319	9	h.	h.	PROPN
gujaf-83	319	10	(	(	PUNCT
gujaf-83	319	11	2013	2013	NUM
gujaf-83	319	12	)	)	PUNCT
gujaf-83	319	13	.	.	PUNCT
gujaf-83	320	1	do	do	AUX
gujaf-83	320	2	big	big	ADJ
gujaf-83	320	3	4	4	NUM
gujaf-83	320	4	audit	audit	NOUN
gujaf-83	320	5	firms	firm	NOUN
gujaf-83	320	6	improve	improve	VERB
gujaf-83	320	7	the	the	DET
gujaf-83	320	8	value	value	NOUN
gujaf-83	320	9	relevance	relevance	NOUN
gujaf-83	320	10	of	of	ADP
gujaf-83	320	11	earnings	earning	NOUN
gujaf-83	320	12	and	and	CCONJ
gujaf-83	320	13	equity	equity	NOUN
gujaf-83	320	14	?	?	PUNCT
gujaf-83	321	1	managerial	managerial	ADJ
gujaf-83	321	2	auditing	auditing	NOUN
gujaf-83	321	3	journal	journal	NOUN
gujaf-83	321	4	,	,	PUNCT
gujaf-83	321	5	28	28	NUM
gujaf-83	321	6	(	(	PUNCT
gujaf-83	321	7	7	7	NUM
gujaf-83	321	8	)	)	PUNCT
gujaf-83	321	9	,	,	PUNCT
gujaf-83	321	10	628	628	NUM
gujaf-83	321	11	-	-	SYM
gujaf-83	321	12	646	646	NUM
gujaf-83	321	13	.	.	PUNCT
gujaf-83	322	1	doi	doi	NOUN
gujaf-83	322	2	10.1108	10.1108	NUM
gujaf-83	322	3	/	/	SYM
gujaf-83	322	4	maj-07	maj-07	NOUN
gujaf-83	322	5	-	-	PUNCT
gujaf-83	322	6	2012	2012	NUM
gujaf-83	322	7	-	-	PUNCT
gujaf-83	322	8	0728	0728	NUM
gujaf-83	322	9	lev	lev	NOUN
gujaf-83	322	10	,	,	PUNCT
gujaf-83	322	11	b.	b.	PROPN
gujaf-83	322	12	&	&	CCONJ
gujaf-83	322	13	zarowin	zarowin	PROPN
gujaf-83	322	14	p.	p.	PROPN
gujaf-83	322	15	(	(	PUNCT
gujaf-83	322	16	1999	1999	NUM
gujaf-83	322	17	)	)	PUNCT
gujaf-83	322	18	.	.	PUNCT
gujaf-83	323	1	the	the	DET
gujaf-83	323	2	boundaries	boundary	NOUN
gujaf-83	323	3	of	of	ADP
gujaf-83	323	4	financial	financial	ADJ
gujaf-83	323	5	reporting	reporting	NOUN
gujaf-83	323	6	and	and	CCONJ
gujaf-83	323	7	how	how	SCONJ
gujaf-83	323	8	to	to	PART
gujaf-83	323	9	extend	extend	VERB
gujaf-83	323	10	them	they	PRON
gujaf-83	323	11	.	.	PUNCT
gujaf-83	324	1	journal	journal	PROPN
gujaf-83	324	2	of	of	ADP
gujaf-83	324	3	research	research	NOUN
gujaf-83	324	4	accounting	accounting	NOUN
gujaf-83	324	5	:	:	PUNCT
gujaf-83	324	6	353	353	NUM
gujaf-83	324	7	-	-	SYM
gujaf-83	324	8	383	383	NUM
gujaf-83	324	9	.	.	PUNCT
gujaf-83	325	1	levitt	levitt	PROPN
gujaf-83	325	2	,	,	PUNCT
gujaf-83	325	3	a.	a.	NOUN
gujaf-83	325	4	(	(	PUNCT
gujaf-83	325	5	1998	1998	NUM
gujaf-83	325	6	)	)	PUNCT
gujaf-83	325	7	.	.	PUNCT
gujaf-83	326	1	the	the	DET
gujaf-83	326	2	numbers	number	NOUN
gujaf-83	326	3	game	game	NOUN
gujaf-83	326	4	:	:	PUNCT
gujaf-83	326	5	speech	speech	NOUN
gujaf-83	326	6	delivered	deliver	VERB
gujaf-83	326	7	at	at	ADP
gujaf-83	326	8	the	the	DET
gujaf-83	326	9	new	new	PROPN
gujaf-83	326	10	york	york	PROPN
gujaf-83	326	11	university	university	PROPN
gujaf-83	326	12	center	center	NOUN
gujaf-83	326	13	for	for	ADP
gujaf-83	326	14	law	law	NOUN
gujaf-83	326	15	and	and	CCONJ
gujaf-83	326	16	business	business	NOUN
gujaf-83	326	17	,	,	PUNCT
gujaf-83	326	18	new	new	PROPN
gujaf-83	326	19	york	york	PROPN
gujaf-83	326	20	;	;	PUNCT
gujaf-83	326	21	http://wwwrutgers.edu/accounting	http://wwwrutgers.edu/accounting	NUM
gujaf-83	326	22	;	;	PUNCT
gujaf-83	326	23	http://www.sec.gbov/news	http://www.sec.gbov/new	NOUN
gujaf-83	326	24	mamman	mamman	NOUN
gujaf-83	326	25	,	,	PUNCT
gujaf-83	326	26	s.	s.	PROPN
gujaf-83	326	27	(	(	PUNCT
gujaf-83	326	28	2013	2013	NUM
gujaf-83	326	29	)	)	PUNCT
gujaf-83	326	30	.	.	PUNCT
gujaf-83	327	1	value	value	NOUN
gujaf-83	327	2	relevance	relevance	NOUN
gujaf-83	327	3	of	of	ADP
gujaf-83	327	4	earnings	earning	NOUN
gujaf-83	327	5	on	on	ADP
gujaf-83	327	6	market	market	NOUN
gujaf-83	327	7	value	value	NOUN
gujaf-83	327	8	of	of	ADP
gujaf-83	327	9	quoted	quote	VERB
gujaf-83	327	10	building	building	NOUN
gujaf-83	327	11	materials	material	NOUN
gujaf-83	327	12	firms	firm	NOUN
gujaf-83	327	13	in	in	ADP
gujaf-83	327	14	nigeria	nigeria	PROPN
gujaf-83	327	15	,	,	PUNCT
gujaf-83	327	16	(	(	PUNCT
gujaf-83	327	17	adsu	adsu	NOUN
gujaf-83	327	18	)	)	PUNCT
gujaf-83	327	19	(	(	PUNCT
gujaf-83	327	20	adamawa	adamawa	PROPN
gujaf-83	327	21	state	state	PROPN
gujaf-83	327	22	university	university	PROPN
gujaf-83	327	23	)	)	PUNCT
gujaf-83	327	24	,	,	PUNCT
gujaf-83	327	25	journal	journal	NOUN
gujaf-83	327	26	of	of	ADP
gujaf-83	327	27	of	of	ADP
gujaf-83	327	28	accounting	accounting	NOUN
gujaf-83	327	29	research	research	NOUN
gujaf-83	327	30	(	(	PUNCT
gujaf-83	327	31	ajar	ajar	PROPN
gujaf-83	327	32	)	)	PUNCT
gujaf-83	327	33	,	,	PUNCT
gujaf-83	327	34	1(2	1(2	NUM
gujaf-83	327	35	)	)	PUNCT
gujaf-83	327	36	,	,	PUNCT
gujaf-83	327	37	1	1	NUM
gujaf-83	327	38	-	-	SYM
gujaf-83	327	39	6	6	NUM
gujaf-83	327	40	.	.	PUNCT
gujaf-83	328	1	miettinen	miettinen	PROPN
gujaf-83	328	2	,	,	PUNCT
gujaf-83	328	3	j.	j.	PROPN
gujaf-83	328	4	(	(	PUNCT
gujaf-83	328	5	2008	2008	NUM
gujaf-83	328	6	)	)	PUNCT
gujaf-83	328	7	.	.	PUNCT
gujaf-83	329	1	the	the	DET
gujaf-83	329	2	effect	effect	NOUN
gujaf-83	329	3	of	of	ADP
gujaf-83	329	4	audit	audit	NOUN
gujaf-83	329	5	quality	quality	NOUN
gujaf-83	329	6	on	on	ADP
gujaf-83	329	7	the	the	DET
gujaf-83	329	8	relationship	relationship	NOUN
gujaf-83	329	9	between	between	ADP
gujaf-83	329	10	audit	audit	NOUN
gujaf-83	329	11	committee	committee	NOUN
gujaf-83	329	12	effectiveness	effectiveness	NOUN
gujaf-83	329	13	and	and	CCONJ
gujaf-83	329	14	financial	financial	ADJ
gujaf-83	329	15	reporting	reporting	NOUN
gujaf-83	329	16	quality	quality	NOUN
gujaf-83	329	17	,	,	PUNCT
gujaf-83	329	18	1	1	NUM
gujaf-83	329	19	-	-	SYM
gujaf-83	329	20	169	169	NUM
gujaf-83	329	21	nse	nse	NOUN
gujaf-83	329	22	.	.	PUNCT
gujaf-83	330	1	(	(	PUNCT
gujaf-83	330	2	2012	2012	NUM
gujaf-83	330	3	)	)	PUNCT
gujaf-83	330	4	.	.	PUNCT
gujaf-83	331	1	nigerian	nigerian	ADJ
gujaf-83	331	2	stock	stock	PROPN
gujaf-83	331	3	exchange	exchange	PROPN
gujaf-83	331	4	factbook	factbook	VERB
gujaf-83	331	5	2011/12	2011/12	NUM
gujaf-83	331	6	ohlson	ohlson	NOUN
gujaf-83	331	7	,	,	PUNCT
gujaf-83	331	8	j.	j.	PROPN
gujaf-83	331	9	(	(	PUNCT
gujaf-83	331	10	1995	1995	NUM
gujaf-83	331	11	)	)	PUNCT
gujaf-83	331	12	.	.	PUNCT
gujaf-83	332	1	earnings	earning	NOUN
gujaf-83	332	2	,	,	PUNCT
gujaf-83	332	3	book	book	NOUN
gujaf-83	332	4	values	value	NOUN
gujaf-83	332	5	and	and	CCONJ
gujaf-83	332	6	dividends	dividend	NOUN
gujaf-83	332	7	in	in	ADP
gujaf-83	332	8	quality	quality	NOUN
gujaf-83	332	9	valuations	valuation	NOUN
gujaf-83	332	10	,	,	PUNCT
gujaf-83	332	11	contemporary	contemporary	ADJ
gujaf-83	332	12	accounting	accounting	NOUN
gujaf-83	332	13	research	research	NOUN
gujaf-83	332	14	,	,	PUNCT
gujaf-83	332	15	11,661–688	11,661–688	NUM
gujaf-83	332	16	.	.	PUNCT
gujaf-83	333	1	okolie	okolie	PROPN
gujaf-83	333	2	,	,	PUNCT
gujaf-83	333	3	a.o	a.o	PROPN
gujaf-83	333	4	.	.	PROPN
gujaf-83	333	5	&	&	CCONJ
gujaf-83	333	6	izedonmi	izedonmi	PROPN
gujaf-83	333	7	,	,	PUNCT
gujaf-83	333	8	f.i.o	f.i.o	PROPN
gujaf-83	333	9	.	.	PUNCT
gujaf-83	333	10	(	(	PUNCT
gujaf-83	333	11	2014	2014	NUM
gujaf-83	333	12	)	)	PUNCT
gujaf-83	333	13	.	.	PUNCT
gujaf-83	334	1	the	the	DET
gujaf-83	334	2	impact	impact	NOUN
gujaf-83	334	3	of	of	ADP
gujaf-83	334	4	audit	audit	NOUN
gujaf-83	334	5	quality	quality	NOUN
gujaf-83	334	6	on	on	ADP
gujaf-83	334	7	the	the	DET
gujaf-83	334	8	share	share	NOUN
gujaf-83	334	9	prices	price	NOUN
gujaf-83	334	10	of	of	ADP
gujaf-83	334	11	quoted	quote	VERB
gujaf-83	334	12	companies	company	NOUN
gujaf-83	334	13	in	in	ADP
gujaf-83	334	14	nigeria	nigeria	PROPN
gujaf-83	334	15	.	.	PUNCT
gujaf-83	335	1	research	research	NOUN
gujaf-83	335	2	journal	journal	PROPN
gujaf-83	335	3	of	of	ADP
gujaf-83	335	4	finance	finance	NOUN
gujaf-83	335	5	and	and	CCONJ
gujaf-83	335	6	accounting	accounting	NOUN
gujaf-83	335	7	,	,	PUNCT
gujaf-83	335	8	5(8	5(8	NUM
gujaf-83	335	9	)	)	PUNCT
gujaf-83	335	10	,	,	PUNCT
gujaf-83	335	11	150	150	NUM
gujaf-83	335	12	-	-	SYM
gujaf-83	335	13	166	166	NUM
gujaf-83	335	14	olugbenga	olugbenga	NOUN
gujaf-83	335	15	,	,	PUNCT
gujaf-83	335	16	j.	j.	PROPN
gujaf-83	335	17	(	(	PUNCT
gujaf-83	335	18	2016	2016	NUM
gujaf-83	335	19	)	)	PUNCT
gujaf-83	335	20	.	.	PUNCT
gujaf-83	336	1	the	the	DET
gujaf-83	336	2	adoption	adoption	NOUN
gujaf-83	336	3	o	o	X
gujaf-83	336	4	f	f	X
gujaf-83	336	5	ifrs	ifrs	PROPN
gujaf-83	336	6	and	and	CCONJ
gujaf-83	336	7	value	value	NOUN
gujaf-83	336	8	relevance	relevance	NOUN
gujaf-83	336	9	of	of	ADP
gujaf-83	336	10	accounting	account	VERB
gujaf-83	336	11	information	information	NOUN
gujaf-83	336	12	in	in	ADP
gujaf-83	336	13	nigeria	nigeria	PROPN
gujaf-83	336	14	,	,	PUNCT
gujaf-83	336	15	international	international	ADJ
gujaf-83	336	16	journal	journal	NOUN
gujaf-83	336	17	of	of	ADP
gujaf-83	336	18	innovative	innovative	ADJ
gujaf-83	336	19	research	research	NOUN
gujaf-83	336	20	and	and	CCONJ
gujaf-83	336	21	advanced	advanced	ADJ
gujaf-83	336	22	studies	study	NOUN
gujaf-83	336	23	(	(	PUNCT
gujaf-83	336	24	ijiras	ijira	NOUN
gujaf-83	336	25	)	)	PUNCT
gujaf-83	336	26	,	,	PUNCT
gujaf-83	336	27	3	3	NUM
gujaf-83	336	28	(	(	PUNCT
gujaf-83	336	29	4	4	NUM
gujaf-83	336	30	)	)	PUNCT
gujaf-83	336	31	omokhudu	omokhudu	PROPN
gujaf-83	336	32	,	,	PUNCT
gujaf-83	336	33	o.o	o.o	PROPN
gujaf-83	336	34	.	.	PROPN
gujaf-83	336	35	&	&	CCONJ
gujaf-83	336	36	ibadin	ibadin	PROPN
gujaf-83	336	37	,	,	PUNCT
gujaf-83	336	38	p.o	p.o	PROPN
gujaf-83	336	39	.	.	PROPN
gujaf-83	336	40	(	(	PUNCT
gujaf-83	336	41	2015	2015	NUM
gujaf-83	336	42	)	)	PUNCT
gujaf-83	336	43	.	.	PUNCT
gujaf-83	337	1	the	the	DET
gujaf-83	337	2	value	value	NOUN
gujaf-83	337	3	relevance	relevance	NOUN
gujaf-83	337	4	of	of	ADP
gujaf-83	337	5	accounting	accounting	NOUN
gujaf-83	337	6	information	information	NOUN
gujaf-83	337	7	:	:	PUNCT
gujaf-83	337	8	evidence	evidence	NOUN
gujaf-83	337	9	from	from	ADP
gujaf-83	337	10	nigeria	nigeria	PROPN
gujaf-83	337	11	,	,	PUNCT
gujaf-83	337	12	accounting	accounting	NOUN
gujaf-83	337	13	and	and	CCONJ
gujaf-83	337	14	business	business	NOUN
gujaf-83	337	15	research	research	NOUN
gujaf-83	337	16	4(3	4(3	NUM
gujaf-83	337	17	)	)	PUNCT
gujaf-83	337	18	,	,	PUNCT
gujaf-83	337	19	20	20	NUM
gujaf-83	337	20	-	-	SYM
gujaf-83	337	21	30	30	NUM
gujaf-83	337	22	oshodin	oshodin	NOUN
gujaf-83	337	23	,	,	PUNCT
gujaf-83	337	24	e.	e.	PROPN
gujaf-83	337	25	&	&	CCONJ
gujaf-83	337	26	mbame	mbame	PROPN
gujaf-83	337	27	,	,	PUNCT
gujaf-83	337	28	c.o	c.o	PROPN
gujaf-83	337	29	.	.	PROPN
gujaf-83	337	30	(	(	PUNCT
gujaf-83	337	31	2014	2014	NUM
gujaf-83	337	32	)	)	PUNCT
gujaf-83	337	33	.	.	PUNCT
gujaf-83	338	1	the	the	DET
gujaf-83	338	2	importance	importance	NOUN
gujaf-83	338	3	of	of	ADP
gujaf-83	338	4	value	value	NOUN
gujaf-83	338	5	relevance	relevance	NOUN
gujaf-83	338	6	of	of	ADP
gujaf-83	338	7	accounting	account	VERB
gujaf-83	338	8	information	information	NOUN
gujaf-83	338	9	in	in	ADP
gujaf-83	338	10	the	the	DET
gujaf-83	338	11	nigerian	nigerian	ADJ
gujaf-83	338	12	banking	banking	NOUN
gujaf-83	338	13	and	and	CCONJ
gujaf-83	338	14	petroleum	petroleum	NOUN
gujaf-83	338	15	sector	sector	NOUN
gujaf-83	338	16	,	,	PUNCT
gujaf-83	338	17	journal	journal	NOUN
gujaf-83	338	18	of	of	ADP
gujaf-83	338	19	business	business	NOUN
gujaf-83	338	20	studies	study	NOUN
gujaf-83	338	21	quarterly	quarterly	ADV
gujaf-83	338	22	,	,	PUNCT
gujaf-83	338	23	6(1	6(1	NUM
gujaf-83	338	24	)	)	PUNCT
gujaf-83	338	25	,	,	PUNCT
gujaf-83	338	26	42	42	NUM
gujaf-83	338	27	-	-	SYM
gujaf-83	338	28	54	54	NUM
gujaf-83	338	29	.	.	PUNCT
gujaf-83	338	30	prihatni	prihatni	PROPN
gujaf-83	338	31	r.	r.	PROPN
gujaf-83	338	32	,	,	PUNCT
gujaf-83	338	33	subroto	subroto	NOUN
gujaf-83	338	34	,	,	PUNCT
gujaf-83	338	35	b.	b.	PROPN
gujaf-83	338	36	,	,	PUNCT
gujaf-83	338	37	saraswati	saraswati	PROPN
gujaf-83	338	38	,	,	PUNCT
gujaf-83	338	39	e.	e.	PROPN
gujaf-83	338	40	&	&	CCONJ
gujaf-83	338	41	purnomosidi	purnomosidi	PROPN
gujaf-83	338	42	b.	b.	PROPN
gujaf-83	338	43	(	(	PUNCT
gujaf-83	338	44	2018	2018	NUM
gujaf-83	338	45	)	)	PUNCT
gujaf-83	338	46	.	.	PUNCT
gujaf-83	339	1	comparative	comparative	ADJ
gujaf-83	339	2	value	value	NOUN
gujaf-83	339	3	relevance	relevance	NOUN
gujaf-83	339	4	of	of	ADP
gujaf-83	339	5	accounting	account	VERB
gujaf-83	339	6	information	information	NOUN
gujaf-83	339	7	in	in	ADP
gujaf-83	339	8	the	the	DET
gujaf-83	339	9	ifrs	ifrs	PROPN
gujaf-83	339	10	period	period	NOUN
gujaf-83	339	11	between	between	ADP
gujaf-83	339	12	manufacturing	manufacture	VERB
gujaf-83	339	13	company	company	NOUN
gujaf-83	339	14	and	and	CCONJ
gujaf-83	339	15	financial	financial	ADJ
gujaf-83	339	16	services	service	NOUN
gujaf-83	339	17	go	go	VERB
gujaf-83	339	18	public	public	ADJ
gujaf-83	339	19	in	in	ADP
gujaf-83	339	20	indonesia	indonesia	PROPN
gujaf-83	339	21	stock	stock	PROPN
gujaf-83	339	22	exchange	exchange	PROPN
gujaf-83	339	23	,	,	PUNCT
gujaf-83	339	24	academy	academy	NOUN
gujaf-83	339	25	of	of	ADP
gujaf-83	339	26	accounting	accounting	NOUN
gujaf-83	339	27	and	and	CCONJ
gujaf-83	339	28	financial	financial	ADJ
gujaf-83	339	29	studies	study	NOUN
gujaf-83	339	30	journal	journal	NOUN
gujaf-83	339	31	22	22	NUM
gujaf-83	339	32	,	,	PUNCT
gujaf-83	339	33	(	(	PUNCT
gujaf-83	339	34	3	3	NUM
gujaf-83	339	35	)	)	PUNCT
gujaf-83	339	36	,	,	PUNCT
gujaf-83	339	37	1	1	NUM
gujaf-83	339	38	-	-	SYM
gujaf-83	339	39	9	9	NUM
gujaf-83	339	40	suadiye	suadiye	NOUN
gujaf-83	339	41	,	,	PUNCT
gujaf-83	339	42	g.	g.	PROPN
gujaf-83	339	43	(	(	PUNCT
gujaf-83	339	44	2014	2014	NUM
gujaf-83	339	45	)	)	PUNCT
gujaf-83	339	46	.	.	PUNCT
gujaf-83	340	1	value	value	NOUN
gujaf-83	340	2	relevance	relevance	NOUN
gujaf-83	340	3	of	of	ADP
gujaf-83	340	4	book	book	NOUN
gujaf-83	340	5	value	value	NOUN
gujaf-83	340	6	and	and	CCONJ
gujaf-83	340	7	earnings	earning	NOUN
gujaf-83	340	8	under	under	ADP
gujaf-83	340	9	the	the	DET
gujaf-83	340	10	local	local	ADJ
gujaf-83	340	11	gaap	gaap	NOUN
gujaf-83	340	12	and	and	CCONJ
gujaf-83	340	13	ifrs	ifrs	PROPN
gujaf-83	340	14	:	:	PUNCT
gujaf-83	340	15	evidence	evidence	NOUN
gujaf-83	340	16	from	from	ADP
gujaf-83	340	17	turkey	turkey	PROPN
gujaf-83	340	18	,	,	PUNCT
gujaf-83	340	19	ege	ege	PROPN
gujaf-83	340	20	academic	academic	ADJ
gujaf-83	340	21	review	review	NOUN
gujaf-83	340	22	,	,	PUNCT
gujaf-83	340	23	12(3	12(3	NUM
gujaf-83	340	24	)	)	PUNCT
gujaf-83	340	25	,	,	PUNCT
gujaf-83	340	26	301	301	NUM
gujaf-83	340	27	-	-	SYM
gujaf-83	340	28	310	310	NUM
gujaf-83	340	29	sullubawa	sullubawa	NOUN
gujaf-83	340	30	,	,	PUNCT
gujaf-83	340	31	n.	n.	PROPN
gujaf-83	340	32	k.	k.	PROPN
gujaf-83	340	33	(	(	PUNCT
gujaf-83	340	34	2015	2015	NUM
gujaf-83	340	35	)	)	PUNCT
gujaf-83	340	36	.	.	PUNCT
gujaf-83	341	1	the	the	DET
gujaf-83	341	2	impact	impact	NOUN
gujaf-83	341	3	of	of	ADP
gujaf-83	341	4	international	international	ADJ
gujaf-83	341	5	financial	financial	ADJ
gujaf-83	341	6	reporting	reporting	NOUN
gujaf-83	341	7	standard	standard	PROPN
gujaf-83	341	8	(	(	PUNCT
gujaf-83	341	9	ifrs	ifrs	PROPN
gujaf-83	341	10	)	)	PUNCT
gujaf-83	341	11	on	on	ADP
gujaf-83	341	12	value	value	NOUN
gujaf-83	341	13	relevance	relevance	NOUN
gujaf-83	341	14	of	of	ADP
gujaf-83	341	15	accounting	accounting	NOUN
gujaf-83	341	16	information	information	NOUN
gujaf-83	341	17	:	:	PUNCT
gujaf-83	341	18	evidence	evidence	NOUN
gujaf-83	341	19	from	from	ADP
gujaf-83	341	20	nigeria	nigeria	PROPN
gujaf-83	341	21	,	,	PUNCT
gujaf-83	341	22	global	global	ADJ
gujaf-83	341	23	business	business	NOUN
gujaf-83	341	24	and	and	CCONJ
gujaf-83	341	25	management	management	NOUN
gujaf-83	341	26	research	research	NOUN
gujaf-83	341	27	:	:	PUNCT
gujaf-83	341	28	an	an	DET
gujaf-83	341	29	international	international	ADJ
gujaf-83	341	30	journal	journal	NOUN
gujaf-83	341	31	,	,	PUNCT
gujaf-83	341	32	9(4	9(4	NUM
gujaf-83	341	33	)	)	PUNCT
gujaf-83	341	34	,	,	PUNCT
gujaf-83	341	35	1	1	NUM
gujaf-83	341	36	-	-	SYM
gujaf-83	341	37	16	16	NUM
gujaf-83	341	38	.	.	PUNCT
gujaf-83	342	1	tahat	tahat	PROPN
gujaf-83	342	2	,	,	PUNCT
gujaf-83	342	3	y.	y.	PROPN
gujaf-83	342	4	(	(	PUNCT
gujaf-83	342	5	2017	2017	NUM
gujaf-83	342	6	)	)	PUNCT
gujaf-83	342	7	.	.	PUNCT
gujaf-83	343	1	have	have	AUX
gujaf-83	343	2	accounting	accounting	NOUN
gujaf-83	343	3	numbers	number	NOUN
gujaf-83	343	4	lost	lose	VERB
gujaf-83	343	5	their	their	PRON
gujaf-83	343	6	value	value	NOUN
gujaf-83	343	7	relevance	relevance	NOUN
gujaf-83	343	8	during	during	ADP
gujaf-83	343	9	the	the	DET
gujaf-83	343	10	recent	recent	ADJ
gujaf-83	343	11	financial	financial	ADJ
gujaf-83	343	12	credit	credit	NOUN
gujaf-83	343	13	crisis	crisis	NOUN
gujaf-83	343	14	  	  	SPACE
gujaf-83	343	15	?	?	PUNCT
gujaf-83	344	1	quarterly	quarterly	ADJ
gujaf-83	344	2	review	review	NOUN
gujaf-83	344	3	of	of	ADP
gujaf-83	344	4	economics	economic	NOUN
gujaf-83	344	5	and	and	CCONJ
gujaf-83	344	6	finance	finance	NOUN
gujaf-83	344	7	.	.	PUNCT
gujaf-83	345	1	https://doi.org/10.1016/j.qref.2017.02.007	https://doi.org/10.1016/j.qref.2017.02.007	ADJ
gujaf-83	345	2	trabelsi	trabelsi	NOUN
gujaf-83	345	3	,	,	PUNCT
gujaf-83	345	4	n.s	n.s	PROPN
gujaf-83	345	5	&	&	CCONJ
gujaf-83	345	6	trabelsi	trabelsi	PROPN
gujaf-83	345	7	,	,	PUNCT
gujaf-83	345	8	m.	m.	NOUN
gujaf-83	345	9	(	(	PUNCT
gujaf-83	345	10	2014	2014	NUM
gujaf-83	345	11	)	)	PUNCT
gujaf-83	345	12	.	.	PUNCT
gujaf-83	346	1	the	the	DET
gujaf-83	346	2	value	value	NOUN
gujaf-83	346	3	relevance	relevance	NOUN
gujaf-83	346	4	of	of	ADP
gujaf-83	346	5	ifrs	ifrs	PROPN
gujaf-83	346	6	in	in	ADP
gujaf-83	346	7	the	the	DET
gujaf-83	346	8	uae	uae	PROPN
gujaf-83	346	9	banking	banking	NOUN
gujaf-83	346	10	industry	industry	NOUN
gujaf-83	346	11	:	:	PUNCT
gujaf-83	346	12	empirical	empirical	ADJ
gujaf-83	346	13	evidence	evidence	NOUN
gujaf-83	346	14	from	from	ADP
gujaf-83	346	15	dubai	dubai	PROPN
gujaf-83	346	16	financial	financial	ADJ
gujaf-83	346	17	market	market	NOUN
gujaf-83	346	18	,	,	PUNCT
gujaf-83	346	19	international	international	ADJ
gujaf-83	346	20	journal	journal	NOUN
gujaf-83	346	21	of	of	ADP
gujaf-83	346	22	academic	academic	ADJ
gujaf-83	346	23	research	research	NOUN
gujaf-83	346	24	in	in	ADP
gujaf-83	346	25	accounting	accounting	NOUN
gujaf-83	346	26	,	,	PUNCT
gujaf-83	346	27	finance	finance	NOUN
gujaf-83	346	28	and	and	CCONJ
gujaf-83	346	29	management	management	NOUN
gujaf-83	346	30	sciences	science	NOUN
gujaf-83	346	31	,	,	PUNCT
gujaf-83	346	32	4	4	NUM
gujaf-83	346	33	(	(	PUNCT
gujaf-83	346	34	4	4	NUM
gujaf-83	346	35	)	)	PUNCT
gujaf-83	346	36	,	,	PUNCT
gujaf-83	346	37	60–71	60–71	NOUN
gujaf-83	346	38	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	VERB
gujaf-83	346	39	umoren	umoren	PROPN
gujaf-83	346	40	,	,	PUNCT
gujaf-83	346	41	a.o	a.o	PROPN
gujaf-83	346	42	.	.	PROPN
gujaf-83	346	43	&	&	CCONJ
gujaf-83	346	44	enang	enang	PROPN
gujaf-83	346	45	,	,	PUNCT
gujaf-83	346	46	e.r	e.r	PROPN
gujaf-83	346	47	.	.	PROPN
gujaf-83	346	48	(	(	PUNCT
gujaf-83	346	49	2015	2015	NUM
gujaf-83	346	50	)	)	PUNCT
gujaf-83	346	51	.	.	PUNCT
gujaf-83	347	1	ifrs	ifrs	PROPN
gujaf-83	347	2	adoption	adoption	NOUN
gujaf-83	347	3	and	and	CCONJ
gujaf-83	347	4	value	value	NOUN
gujaf-83	347	5	relevance	relevance	NOUN
gujaf-83	347	6	of	of	ADP
gujaf-83	347	7	financial	financial	ADJ
gujaf-83	347	8	statement	statement	NOUN
gujaf-83	347	9	of	of	ADP
gujaf-83	347	10	nigerian	nigerian	ADJ
gujaf-83	347	11	listed	list	VERB
gujaf-83	347	12	banks	bank	NOUN
gujaf-83	347	13	,	,	PUNCT
gujaf-83	347	14	international	international	ADJ
gujaf-83	347	15	journal	journal	NOUN
gujaf-83	347	16	of	of	ADP
gujaf-83	347	17	finance	finance	NOUN
gujaf-83	347	18	and	and	CCONJ
gujaf-83	347	19	accounting	accounting	NOUN
gujaf-83	347	20	,	,	PUNCT
gujaf-83	347	21	4(1	4(1	NOUN
gujaf-83	347	22	)	)	PUNCT
gujaf-83	347	23	,	,	PUNCT
gujaf-83	347	24	1	1	NUM
gujaf-83	347	25	-	-	SYM
gujaf-83	347	26	7	7	NUM
gujaf-83	347	27	.	.	PUNCT
gujaf-83	347	28	doi:105923	doi:105923	PROPN
gujaf-83	347	29	/	/	SYM
gujaf-83	347	30	ji.ijfa20150401.01	ji.ijfa20150401.01	PROPN
gujaf-83	347	31	uwuigbe	uwuigbe	NOUN
gujaf-83	347	32	,	,	PUNCT
gujaf-83	347	33	o.	o.	PROPN
gujaf-83	347	34	r.	r.	PROPN
gujaf-83	347	35	,	,	PUNCT
gujaf-83	347	36	uwuigbe	uwuigbe	PROPN
gujaf-83	347	37	,	,	PUNCT
gujaf-83	347	38	u.	u.	PROPN
gujaf-83	347	39	,	,	PUNCT
gujaf-83	347	40	jafaru	jafaru	PROPN
gujaf-83	347	41	,	,	PUNCT
gujaf-83	347	42	j.	j.	PROPN
gujaf-83	347	43	,	,	PUNCT
gujaf-83	347	44	igbinoba	igbinoba	PROPN
gujaf-83	347	45	,	,	PUNCT
gujaf-83	347	46	e.	e.	PROPN
gujaf-83	347	47	e.	e.	PROPN
gujaf-83	347	48	,	,	PUNCT
gujaf-83	347	49	oladipo	oladipo	PROPN
gujaf-83	347	50	,	,	PUNCT
gujaf-83	347	51	o.	o.	NOUN
gujaf-83	347	52	a.	a.	NOUN
gujaf-83	348	1	(	(	PUNCT
gujaf-83	348	2	2016	2016	NUM
gujaf-83	348	3	)	)	PUNCT
gujaf-83	348	4	.	.	PUNCT
gujaf-83	349	1	“	"	PUNCT
gujaf-83	349	2	value	value	NOUN
gujaf-83	349	3	http://wwwrutgers.edu/accounting%3b	http://wwwrutgers.edu/accounting%3b	NOUN
gujaf-83	349	4	http://wwwrutgers.edu/accounting%3b	http://wwwrutgers.edu/accounting%3b	X
gujaf-83	349	5	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	X
gujaf-83	349	6	gusau	gusau	PROPN
gujaf-83	349	7	journal	journal	PROPN
gujaf-83	349	8	of	of	ADP
gujaf-83	349	9	accounting	accounting	NOUN
gujaf-83	349	10	and	and	CCONJ
gujaf-83	349	11	finance	finance	NOUN
gujaf-83	349	12	,	,	PUNCT
gujaf-83	349	13	vol	vol	NOUN
gujaf-83	349	14	.	.	PROPN
gujaf-83	349	15	2	2	NUM
gujaf-83	349	16	,	,	PUNCT
gujaf-83	349	17	issue	issue	NOUN
gujaf-83	349	18	3	3	NUM
gujaf-83	349	19	,	,	PUNCT
gujaf-83	349	20	april	april	PROPN
gujaf-83	349	21	,	,	PUNCT
gujaf-83	349	22	2021	2021	NUM
gujaf-83	349	23	18	18	NUM
gujaf-83	349	24	relevance	relevance	NOUN
gujaf-83	349	25	of	of	ADP
gujaf-83	349	26	financial	financial	ADJ
gujaf-83	349	27	statements	statement	NOUN
gujaf-83	349	28	and	and	CCONJ
gujaf-83	349	29	share	share	NOUN
gujaf-83	349	30	price	price	NOUN
gujaf-83	349	31	  	  	SPACE
gujaf-83	349	32	:	:	PUNCT
gujaf-83	349	33	a	a	DET
gujaf-83	349	34	study	study	NOUN
gujaf-83	349	35	of	of	ADP
gujaf-83	349	36	listed	list	VERB
gujaf-83	349	37	banks	bank	NOUN
gujaf-83	349	38	in	in	ADP
gujaf-83	349	39	nigeria	nigeria	PROPN
gujaf-83	349	40	”	"	PUNCT
gujaf-83	349	41	11(4	11(4	NUM
gujaf-83	349	42	)	)	PUNCT
gujaf-83	349	43	,	,	PUNCT
gujaf-83	349	44	135–143	135–143	NUM
gujaf-83	349	45	.	.	PUNCT
gujaf-83	350	1	https://doi.org/10.21511/bbs.11(4-1).2016.04	https://doi.org/10.21511/bbs.11(4-1).2016.04	PROPN
gujaf-83	350	2	xu	xu	PROPN
gujaf-83	350	3	,	,	PUNCT
gujaf-83	350	4	w.	w.	PROPN
gujaf-83	350	5	,	,	PUNCT
gujaf-83	350	6	&	&	CCONJ
gujaf-83	350	7	qi	qi	PROPN
gujaf-83	350	8	,	,	PUNCT
gujaf-83	350	9	m.	m.	NOUN
gujaf-83	350	10	(	(	PUNCT
gujaf-83	350	11	2017	2017	NUM
gujaf-83	350	12	)	)	PUNCT
gujaf-83	350	13	.	.	PUNCT
gujaf-83	351	1	presentation	presentation	NOUN
gujaf-83	351	2	pattern	pattern	NOUN
gujaf-83	351	3	and	and	CCONJ
gujaf-83	351	4	the	the	DET
gujaf-83	351	5	value	value	NOUN
gujaf-83	351	6	relevance	relevance	NOUN
gujaf-83	351	7	of	of	ADP
gujaf-83	351	8	comprehensive	comprehensive	ADJ
gujaf-83	351	9	income	income	NOUN
gujaf-83	351	10	--evidence	--evidence	PUNCT
gujaf-83	351	11	from	from	ADP
gujaf-83	351	12	china	china	PROPN
gujaf-83	351	13	,	,	PUNCT
gujaf-83	351	14	9(6	9(6	NUM
gujaf-83	351	15	)	)	PUNCT
gujaf-83	351	16	,	,	PUNCT
gujaf-83	352	1	31–37	31–37	NUM
gujaf-83	352	2	.	.	PUNCT
gujaf-83	353	1	https://doi.org/10.5539/ijef.v9n6p31	https://doi.org/10.5539/ijef.v9n6p31	PROPN
gujaf-83	354	1	yaseen	yaseen	PROPN
gujaf-83	354	2	,	,	PUNCT
gujaf-83	354	3	y.	y.	PROPN
gujaf-83	354	4	,	,	PUNCT
gujaf-83	354	5	alsmairat	alsmairat	PROPN
gujaf-83	354	6	,	,	PUNCT
gujaf-83	354	7	y.	y.	PROPN
gujaf-83	354	8	,	,	PUNCT
gujaf-83	354	9	yusoff	yusoff	PROPN
gujaf-83	354	10	,	,	PUNCT
gujaf-83	354	11	w.s	w.s	PROPN
gujaf-83	354	12	.	.	PROPN
gujaf-83	354	13	,	,	PUNCT
gujaf-83	354	14	fairuz	fairuz	PROPN
gujaf-83	354	15	,	,	PUNCT
gujaf-83	354	16	m.	m.	NOUN
gujaf-83	354	17	,	,	PUNCT
gujaf-83	354	18	salleh	salleh	PROPN
gujaf-83	354	19	,	,	PUNCT
gujaf-83	354	20	m.	m.	NOUN
gujaf-83	354	21	&	&	CCONJ
gujaf-83	354	22	basnan	basnan	PROPN
gujaf-83	354	23	,	,	PUNCT
gujaf-83	354	24	n.(2018	n.(2018	PROPN
gujaf-83	354	25	)	)	PUNCT
gujaf-83	354	26	.	.	PUNCT
gujaf-83	355	1	international	international	ADJ
gujaf-83	355	2	diversification	diversification	NOUN
gujaf-83	355	3	,	,	PUNCT
gujaf-83	355	4	audit	audit	NOUN
gujaf-83	355	5	quality	quality	NOUN
gujaf-83	355	6	and	and	CCONJ
gujaf-83	355	7	firm	firm	ADJ
gujaf-83	355	8	value	value	NOUN
gujaf-83	355	9	of	of	ADP
gujaf-83	355	10	jordanian	jordanian	ADJ
gujaf-83	355	11	public	public	ADJ
gujaf-83	355	12	listed	list	VERB
gujaf-83	355	13	firms	firm	NOUN
gujaf-83	355	14	,	,	PUNCT
gujaf-83	355	15	academy	academy	NOUN
gujaf-83	355	16	of	of	ADP
gujaf-83	355	17	accounting	accounting	NOUN
gujaf-83	355	18	and	and	CCONJ
gujaf-83	355	19	financial	financial	ADJ
gujaf-83	355	20	studies	study	NOUN
gujaf-83	355	21	journal	journal	NOUN
gujaf-83	355	22	,	,	PUNCT
gujaf-83	355	23	22(1	22(1	NUM
gujaf-83	355	24	)	)	PUNCT
gujaf-83	355	25	,	,	PUNCT
gujaf-83	355	26	1	1	NUM
gujaf-83	355	27	-	-	SYM
gujaf-83	355	28	7	7	NUM
gujaf-83	355	29	.	.	PUNCT
gujaf-83	355	30	gusau	gusau	PROPN
gujaf-83	355	31	journal	journal	PROPN
gujaf-83	355	32	of	of	ADP
gujaf-83	355	33	accounting	accounting	NOUN
gujaf-83	355	34	and	and	CCONJ
gujaf-83	355	35	finance	finance	NOUN
gujaf-83	355	36	,	,	PUNCT
gujaf-83	355	37	vol	vol	NOUN
gujaf-83	355	38	.	.	PROPN
gujaf-83	355	39	2	2	NUM
gujaf-83	355	40	,	,	PUNCT
gujaf-83	355	41	issue	issue	NOUN
gujaf-83	355	42	3	3	NUM
gujaf-83	355	43	,	,	PUNCT
gujaf-83	355	44	april	april	PROPN
gujaf-83	355	45	,	,	PUNCT
gujaf-83	355	46	2021	2021	NUM
gujaf-83	355	47	19	19	NUM
gujaf-83	355	48	moderating	moderate	VERB
gujaf-83	355	49	role	role	NOUN
gujaf-83	355	50	of	of	ADP
gujaf-83	355	51	audit	audit	NOUN
gujaf-83	355	52	quality	quality	NOUN
gujaf-83	355	53	on	on	ADP
gujaf-83	355	54	the	the	DET
gujaf-83	355	55	value	value	NOUN
gujaf-83	355	56	relevance	relevance	NOUN
gujaf-83	355	57	of	of	ADP
gujaf-83	355	58	accounting	accounting	NOUN
gujaf-83	355	59	information	information	NOUN
gujaf-83	355	60	of	of	ADP
gujaf-83	355	61	listed	list	VERB
gujaf-83	355	62	firms	firm	NOUN
gujaf-83	355	63	in	in	ADP
gujaf-83	355	64	nigeria	nigeria	PROPN
gujaf-83	355	65	1	1	NUM
gujaf-83	355	66	.	.	PUNCT
gujaf-83	355	67	introduction	introduction	NOUN
gujaf-83	355	68	1.2	1.2	NUM
gujaf-83	355	69	objectives	objective	NOUN
gujaf-83	355	70	of	of	ADP
gujaf-83	355	71	the	the	DET
gujaf-83	355	72	study	study	NOUN
gujaf-83	355	73	2	2	NUM
gujaf-83	355	74	.	.	PUNCT
gujaf-83	355	75	literature	literature	NOUN
gujaf-83	355	76	review	review	PROPN
gujaf-83	355	77	and	and	CCONJ
gujaf-83	355	78	theoretical	theoretical	ADJ
gujaf-83	355	79	framework	framework	NOUN
gujaf-83	355	80	moderating	moderate	VERB
gujaf-83	355	81	variable	variable	NOUN
gujaf-83	355	82	dependent	dependent	ADJ
gujaf-83	355	83	3	3	NUM
gujaf-83	355	84	.	.	PUNCT
gujaf-83	355	85	research	research	NOUN
gujaf-83	355	86	methods	method	NOUN
gujaf-83	355	87	and	and	CCONJ
gujaf-83	355	88	models	model	NOUN
gujaf-83	355	89	table	table	VERB
gujaf-83	355	90	1	1	NUM
gujaf-83	355	91	:	:	PUNCT
gujaf-83	355	92	variables	variable	NOUN
gujaf-83	355	93	measurement	measurement	VERB
gujaf-83	355	94	4	4	NUM
gujaf-83	355	95	.	.	NOUN
gujaf-83	355	96	presentation	presentation	NOUN
gujaf-83	355	97	and	and	CCONJ
gujaf-83	355	98	discussion	discussion	NOUN
gujaf-83	355	99	of	of	ADP
gujaf-83	355	100	result	result	NOUN
gujaf-83	355	101	table	table	NOUN
gujaf-83	355	102	2	2	NUM
gujaf-83	355	103	:	:	PUNCT
gujaf-83	355	104	descriptive	descriptive	ADJ
gujaf-83	355	105	statistics	statistic	NOUN
gujaf-83	355	106	4.1	4.1	NUM
gujaf-83	355	107	summary	summary	NOUN
gujaf-83	355	108	of	of	ADP
gujaf-83	355	109	regression	regression	NOUN
gujaf-83	355	110	results	result	NOUN
gujaf-83	355	111	table	table	VERB
gujaf-83	355	112	3	3	NUM
gujaf-83	355	113	:	:	PUNCT
gujaf-83	355	114	summary	summary	NOUN
gujaf-83	355	115	of	of	ADP
gujaf-83	355	116	ols	ol	NOUN
gujaf-83	355	117	regression	regression	NOUN
gujaf-83	355	118	and	and	CCONJ
gujaf-83	355	119	diagnostic	diagnostic	ADJ
gujaf-83	355	120	tests	test	NOUN
gujaf-83	355	121	source	source	NOUN
gujaf-83	355	122	:	:	PUNCT
gujaf-83	355	123	stata	stata	NOUN
gujaf-83	355	124	output	output	NOUN
gujaf-83	355	125	,	,	PUNCT
gujaf-83	355	126	2021	2021	NUM
gujaf-83	355	127	table	table	NOUN
gujaf-83	355	128	4	4	NUM
gujaf-83	355	129	:	:	PUNCT
gujaf-83	355	130	summary	summary	NOUN
gujaf-83	355	131	of	of	ADP
gujaf-83	355	132	random	random	ADJ
gujaf-83	355	133	effect	effect	NOUN
gujaf-83	355	134	regression	regression	NOUN
gujaf-83	355	135	result	result	VERB
gujaf-83	355	136	4.3	4.3	NUM
gujaf-83	355	137	discussion	discussion	NOUN
gujaf-83	355	138	of	of	ADP
gujaf-83	355	139	findings	finding	NOUN
gujaf-83	355	140	5	5	NUM
gujaf-83	355	141	.	.	NOUN
gujaf-83	355	142	conclusion	conclusion	NOUN
gujaf-83	355	143	and	and	CCONJ
gujaf-83	355	144	recommendations	recommendation	NOUN
gujaf-83	355	145	references	reference	NOUN