id	sid	tid	token	lemma	pos
gujaf-84	1	1	gusau	gusau	PROPN
gujaf-84	1	2	journal	journal	NOUN
gujaf-84	1	3	of	of	ADP
gujaf-84	1	4	accounting	accounting	NOUN
gujaf-84	1	5	and	and	CCONJ
gujaf-84	1	6	finance	finance	NOUN
gujaf-84	1	7	,	,	PUNCT
gujaf-84	1	8	vol	vol	NOUN
gujaf-84	1	9	.	.	PROPN
gujaf-84	1	10	2	2	NUM
gujaf-84	1	11	,	,	PUNCT
gujaf-84	1	12	issue	issue	NOUN
gujaf-84	1	13	3	3	NUM
gujaf-84	1	14	,	,	PUNCT
gujaf-84	1	15	april	april	PROPN
gujaf-84	1	16	,	,	PUNCT
gujaf-84	1	17	2021	2021	NUM
gujaf-84	1	18	1	1	NUM
gujaf-84	1	19	gusau	gusau	ADJ
gujaf-84	1	20	journal	journal	NOUN
gujaf-84	1	21	of	of	ADP
gujaf-84	1	22	accounting	accounting	NOUN
gujaf-84	1	23	and	and	CCONJ
gujaf-84	1	24	finance	finance	NOUN
gujaf-84	1	25	(	(	PUNCT
gujaf-84	1	26	gujaf	gujaf	NOUN
gujaf-84	1	27	)	)	PUNCT
gujaf-84	1	28	vol	vol	NOUN
gujaf-84	1	29	.	.	NOUN
gujaf-84	1	30	2	2	NUM
gujaf-84	1	31	issue	issue	NOUN
gujaf-84	1	32	3	3	NUM
gujaf-84	1	33	,	,	PUNCT
gujaf-84	1	34	april	april	PROPN
gujaf-84	1	35	,	,	PUNCT
gujaf-84	1	36	2021	2021	NUM
gujaf-84	1	37	issn	issn	X
gujaf-84	1	38	:	:	PUNCT
gujaf-84	1	39	2756	2756	NUM
gujaf-84	1	40	-	-	PUNCT
gujaf-84	1	41	665x	665x	NOUN
gujaf-84	1	42	a	a	DET
gujaf-84	1	43	publication	publication	NOUN
gujaf-84	1	44	of	of	ADP
gujaf-84	1	45	department	department	NOUN
gujaf-84	1	46	of	of	ADP
gujaf-84	1	47	accounting	accounting	NOUN
gujaf-84	1	48	and	and	CCONJ
gujaf-84	1	49	finance	finance	NOUN
gujaf-84	1	50	,	,	PUNCT
gujaf-84	1	51	faculty	faculty	NOUN
gujaf-84	1	52	of	of	ADP
gujaf-84	1	53	management	management	NOUN
gujaf-84	1	54	and	and	CCONJ
gujaf-84	1	55	social	social	ADJ
gujaf-84	1	56	sciences	science	NOUN
gujaf-84	1	57	,	,	PUNCT
gujaf-84	1	58	federal	federal	ADJ
gujaf-84	1	59	university	university	NOUN
gujaf-84	1	60	gusau	gusau	NOUN
gujaf-84	1	61	,	,	PUNCT
gujaf-84	1	62	zamfara	zamfara	PROPN
gujaf-84	1	63	state	state	PROPN
gujaf-84	1	64	–	–	PUNCT
gujaf-84	1	65	nigeria	nigeria	PROPN
gujaf-84	1	66	gusau	gusau	PROPN
gujaf-84	1	67	journal	journal	PROPN
gujaf-84	1	68	of	of	ADP
gujaf-84	1	69	accounting	accounting	NOUN
gujaf-84	1	70	and	and	CCONJ
gujaf-84	1	71	finance	finance	NOUN
gujaf-84	1	72	,	,	PUNCT
gujaf-84	1	73	vol	vol	NOUN
gujaf-84	1	74	.	.	PROPN
gujaf-84	1	75	2	2	NUM
gujaf-84	1	76	,	,	PUNCT
gujaf-84	1	77	issue	issue	NOUN
gujaf-84	1	78	3	3	NUM
gujaf-84	1	79	,	,	PUNCT
gujaf-84	1	80	april	april	PROPN
gujaf-84	1	81	,	,	PUNCT
gujaf-84	1	82	2021	2021	NUM
gujaf-84	1	83	2	2	NUM
gujaf-84	1	84	incremental	incremental	ADJ
gujaf-84	1	85	value	value	NOUN
gujaf-84	1	86	relevance	relevance	NOUN
gujaf-84	1	87	of	of	ADP
gujaf-84	1	88	ias	ias	PROPN
gujaf-84	1	89	41	41	NUM
gujaf-84	1	90	implementation	implementation	NOUN
gujaf-84	1	91	among	among	ADP
gujaf-84	1	92	of	of	ADP
gujaf-84	1	93	listed	list	VERB
gujaf-84	1	94	agricultural	agricultural	ADJ
gujaf-84	1	95	firms	firm	NOUN
gujaf-84	1	96	in	in	ADP
gujaf-84	1	97	nigeria	nigeria	PROPN
gujaf-84	1	98	muhammad	muhammad	PROPN
gujaf-84	1	99	yusuf	yusuf	PROPN
gujaf-84	1	100	shuaibu	shuaibu	PROPN
gujaf-84	1	101	department	department	PROPN
gujaf-84	1	102	of	of	ADP
gujaf-84	1	103	accounting	accounting	PROPN
gujaf-84	1	104	,	,	PUNCT
gujaf-84	1	105	business	business	NOUN
gujaf-84	1	106	school	school	NOUN
gujaf-84	1	107	,	,	PUNCT
gujaf-84	1	108	ahmadu	ahmadu	PROPN
gujaf-84	1	109	bello	bello	PROPN
gujaf-84	1	110	university	university	PROPN
gujaf-84	1	111	,	,	PUNCT
gujaf-84	1	112	zaria	zaria	PROPN
gujaf-84	1	113	.	.	PUNCT
gujaf-84	1	114	+2348066299551	+2348066299551	X
gujaf-84	1	115	,	,	PUNCT
gujaf-84	1	116	ysmkafi22@gmail.com	ysmkafi22@gmail.com	PROPN
gujaf-84	1	117	muhammad	muhammad	PROPN
gujaf-84	1	118	mustapha	mustapha	PROPN
gujaf-84	1	119	bagudo	bagudo	PROPN
gujaf-84	1	120	phd	phd	PROPN
gujaf-84	1	121	department	department	PROPN
gujaf-84	1	122	of	of	ADP
gujaf-84	1	123	accounting	accounting	PROPN
gujaf-84	1	124	,	,	PUNCT
gujaf-84	1	125	business	business	NOUN
gujaf-84	1	126	school	school	NOUN
gujaf-84	1	127	,	,	PUNCT
gujaf-84	1	128	ahmadu	ahmadu	PROPN
gujaf-84	1	129	bello	bello	PROPN
gujaf-84	1	130	university	university	PROPN
gujaf-84	1	131	,	,	PUNCT
gujaf-84	1	132	zaria	zaria	PROPN
gujaf-84	1	133	.	.	PUNCT
gujaf-84	2	1	+2348036057525	+2348036057525	PROPN
gujaf-84	2	2	,	,	PUNCT
gujaf-84	2	3	mmbagudo@gmail.com	mmbagudo@gmail.com	X
gujaf-84	3	1	salami	salami	PROPN
gujaf-84	3	2	suleiman	suleiman	PROPN
gujaf-84	3	3	phd	phd	PROPN
gujaf-84	3	4	department	department	PROPN
gujaf-84	3	5	of	of	ADP
gujaf-84	3	6	accounting	accounting	PROPN
gujaf-84	3	7	,	,	PUNCT
gujaf-84	3	8	business	business	NOUN
gujaf-84	3	9	school	school	NOUN
gujaf-84	3	10	,	,	PUNCT
gujaf-84	3	11	ahmadu	ahmadu	PROPN
gujaf-84	3	12	bello	bello	PROPN
gujaf-84	3	13	university	university	PROPN
gujaf-84	3	14	,	,	PUNCT
gujaf-84	3	15	zaria	zaria	PROPN
gujaf-84	3	16	.	.	PUNCT
gujaf-84	4	1	+2347036425085	+2347036425085	NUM
gujaf-84	4	2	,	,	PUNCT
gujaf-84	4	3	suleimanbinsalami@gmail.com	suleimanbinsalami@gmail.com	X
gujaf-84	5	1	abstract	abstract	ADJ
gujaf-84	5	2	there	there	PRON
gujaf-84	5	3	has	have	AUX
gujaf-84	5	4	been	be	AUX
gujaf-84	5	5	a	a	DET
gujaf-84	5	6	concern	concern	NOUN
gujaf-84	5	7	over	over	ADP
gujaf-84	5	8	absence	absence	NOUN
gujaf-84	5	9	of	of	ADP
gujaf-84	5	10	empirical	empirical	ADJ
gujaf-84	5	11	works	work	NOUN
gujaf-84	5	12	on	on	ADP
gujaf-84	5	13	value	value	NOUN
gujaf-84	5	14	relevance	relevance	NOUN
gujaf-84	5	15	of	of	ADP
gujaf-84	5	16	adoption	adoption	NOUN
gujaf-84	5	17	of	of	ADP
gujaf-84	5	18	international	international	ADJ
gujaf-84	5	19	accounting	accounting	NOUN
gujaf-84	5	20	standard	standard	NOUN
gujaf-84	5	21	on	on	ADP
gujaf-84	5	22	agriculture	agriculture	NOUN
gujaf-84	5	23	.	.	PUNCT
gujaf-84	6	1	this	this	DET
gujaf-84	6	2	paper	paper	NOUN
gujaf-84	6	3	examines	examine	VERB
gujaf-84	6	4	the	the	DET
gujaf-84	6	5	incremental	incremental	ADJ
gujaf-84	6	6	value	value	NOUN
gujaf-84	6	7	relevance	relevance	NOUN
gujaf-84	6	8	of	of	ADP
gujaf-84	6	9	ias	ias	PROPN
gujaf-84	6	10	41	41	NUM
gujaf-84	6	11	adoption	adoption	NOUN
gujaf-84	6	12	on	on	ADP
gujaf-84	6	13	the	the	DET
gujaf-84	6	14	value	value	NOUN
gujaf-84	6	15	relevance	relevance	NOUN
gujaf-84	6	16	of	of	ADP
gujaf-84	6	17	accounting	accounting	NOUN
gujaf-84	6	18	information	information	NOUN
gujaf-84	6	19	of	of	ADP
gujaf-84	6	20	listed	list	VERB
gujaf-84	6	21	agricultural	agricultural	ADJ
gujaf-84	6	22	firms	firm	NOUN
gujaf-84	6	23	in	in	ADP
gujaf-84	6	24	nigeria	nigeria	PROPN
gujaf-84	6	25	.	.	PUNCT
gujaf-84	7	1	the	the	DET
gujaf-84	7	2	study	study	NOUN
gujaf-84	7	3	covered	cover	VERB
gujaf-84	7	4	the	the	DET
gujaf-84	7	5	period	period	NOUN
gujaf-84	7	6	of	of	ADP
gujaf-84	7	7	sixteen	sixteen	NUM
gujaf-84	7	8	years	year	NOUN
gujaf-84	7	9	with	with	ADP
gujaf-84	7	10	eight	eight	NUM
gujaf-84	7	11	years	year	NOUN
gujaf-84	7	12	pre	pre	ADJ
gujaf-84	7	13	and	and	CCONJ
gujaf-84	7	14	eight	eight	NUM
gujaf-84	7	15	years	year	NOUN
gujaf-84	7	16	post	post	NOUN
gujaf-84	7	17	adoption	adoption	NOUN
gujaf-84	7	18	.	.	PUNCT
gujaf-84	8	1	the	the	DET
gujaf-84	8	2	study	study	NOUN
gujaf-84	8	3	also	also	ADV
gujaf-84	8	4	covered	cover	VERB
gujaf-84	8	5	all	all	DET
gujaf-84	8	6	the	the	DET
gujaf-84	8	7	five	five	NUM
gujaf-84	8	8	listed	list	VERB
gujaf-84	8	9	agricultural	agricultural	ADJ
gujaf-84	8	10	firms	firm	NOUN
gujaf-84	8	11	in	in	ADP
gujaf-84	8	12	nigeria	nigeria	PROPN
gujaf-84	8	13	.	.	PUNCT
gujaf-84	9	1	using	use	VERB
gujaf-84	9	2	efficient	efficient	ADJ
gujaf-84	9	3	market	market	NOUN
gujaf-84	9	4	hypothesis	hypothesis	NOUN
gujaf-84	9	5	as	as	ADP
gujaf-84	9	6	theory	theory	NOUN
gujaf-84	9	7	and	and	CCONJ
gujaf-84	9	8	ols	ol	NOUN
gujaf-84	9	9	regression	regression	NOUN
gujaf-84	9	10	model	model	NOUN
gujaf-84	9	11	as	as	ADP
gujaf-84	9	12	data	datum	NOUN
gujaf-84	9	13	analysis	analysis	NOUN
gujaf-84	9	14	technique	technique	NOUN
gujaf-84	9	15	,	,	PUNCT
gujaf-84	9	16	the	the	DET
gujaf-84	9	17	study	study	NOUN
gujaf-84	9	18	found	find	VERB
gujaf-84	9	19	that	that	SCONJ
gujaf-84	9	20	the	the	DET
gujaf-84	9	21	accounting	accounting	NOUN
gujaf-84	9	22	numbers	number	NOUN
gujaf-84	9	23	(	(	PUNCT
gujaf-84	9	24	bvps	bvps	PROPN
gujaf-84	9	25	,	,	PUNCT
gujaf-84	9	26	eps	eps	PROPN
gujaf-84	9	27	and	and	CCONJ
gujaf-84	9	28	cash	cash	NOUN
gujaf-84	9	29	)	)	PUNCT
gujaf-84	9	30	jointly	jointly	ADV
gujaf-84	9	31	explain	explain	VERB
gujaf-84	9	32	the	the	DET
gujaf-84	9	33	variation	variation	NOUN
gujaf-84	9	34	in	in	ADP
gujaf-84	9	35	shp	shp	NOUN
gujaf-84	9	36	of	of	ADP
gujaf-84	9	37	listed	list	VERB
gujaf-84	9	38	agricultural	agricultural	ADJ
gujaf-84	9	39	companies	company	NOUN
gujaf-84	9	40	in	in	ADP
gujaf-84	9	41	nigeria	nigeria	PROPN
gujaf-84	9	42	for	for	ADP
gujaf-84	9	43	the	the	DET
gujaf-84	9	44	period	period	NOUN
gujaf-84	9	45	2004	2004	NUM
gujaf-84	9	46	to	to	ADP
gujaf-84	9	47	2019	2019	NUM
gujaf-84	9	48	.	.	PUNCT
gujaf-84	10	1	however	however	ADV
gujaf-84	10	2	,	,	PUNCT
gujaf-84	10	3	the	the	DET
gujaf-84	10	4	incremental	incremental	ADJ
gujaf-84	10	5	coefficient	coefficient	NOUN
gujaf-84	10	6	of	of	ADP
gujaf-84	10	7	ias	ias	PROPN
gujaf-84	10	8	41	41	NUM
gujaf-84	10	9	book	book	NOUN
gujaf-84	10	10	value	value	NOUN
gujaf-84	10	11	per	per	ADP
gujaf-84	10	12	share	share	NOUN
gujaf-84	10	13	(	(	PUNCT
gujaf-84	10	14	bvp*dv	bvp*dv	NOUN
gujaf-84	10	15	)	)	PUNCT
gujaf-84	10	16	is	be	AUX
gujaf-84	10	17	statistically	statistically	ADV
gujaf-84	10	18	significant	significant	ADJ
gujaf-84	10	19	but	but	CCONJ
gujaf-84	10	20	it	it	PRON
gujaf-84	10	21	is	be	AUX
gujaf-84	10	22	negative	negative	ADJ
gujaf-84	10	23	which	which	PRON
gujaf-84	10	24	signifies	signify	VERB
gujaf-84	10	25	there	there	PRON
gujaf-84	10	26	is	be	VERB
gujaf-84	10	27	decremental	decremental	ADJ
gujaf-84	10	28	value	value	NOUN
gujaf-84	10	29	relevance	relevance	NOUN
gujaf-84	10	30	.	.	PUNCT
gujaf-84	11	1	similarly	similarly	ADV
gujaf-84	11	2	,	,	PUNCT
gujaf-84	11	3	earnings	earning	NOUN
gujaf-84	11	4	per	per	ADP
gujaf-84	11	5	share	share	NOUN
gujaf-84	11	6	(	(	PUNCT
gujaf-84	11	7	eps*dv	eps*dv	NOUN
gujaf-84	11	8	)	)	PUNCT
gujaf-84	11	9	is	be	AUX
gujaf-84	11	10	statistically	statistically	ADV
gujaf-84	11	11	significant	significant	ADJ
gujaf-84	11	12	and	and	CCONJ
gujaf-84	11	13	is	be	AUX
gujaf-84	11	14	positive	positive	ADJ
gujaf-84	11	15	which	which	PRON
gujaf-84	11	16	means	mean	VERB
gujaf-84	11	17	that	that	SCONJ
gujaf-84	11	18	the	the	DET
gujaf-84	11	19	adoption	adoption	NOUN
gujaf-84	11	20	of	of	ADP
gujaf-84	11	21	ias	ias	PROPN
gujaf-84	11	22	41	41	NUM
gujaf-84	11	23	had	have	AUX
gujaf-84	11	24	led	lead	VERB
gujaf-84	11	25	to	to	ADP
gujaf-84	11	26	incremental	incremental	ADJ
gujaf-84	11	27	value	value	NOUN
gujaf-84	11	28	relevance	relevance	NOUN
gujaf-84	11	29	.	.	PUNCT
gujaf-84	12	1	however	however	ADV
gujaf-84	12	2	,	,	PUNCT
gujaf-84	12	3	cash	cash	NOUN
gujaf-84	12	4	flow	flow	NOUN
gujaf-84	12	5	per	per	ADP
gujaf-84	12	6	share	share	NOUN
gujaf-84	12	7	is	be	AUX
gujaf-84	12	8	not	not	PART
gujaf-84	12	9	statistically	statistically	ADV
gujaf-84	12	10	significant	significant	ADJ
gujaf-84	12	11	signifying	signifying	NOUN
gujaf-84	12	12	that	that	SCONJ
gujaf-84	12	13	it	it	PRON
gujaf-84	12	14	has	have	VERB
gujaf-84	12	15	no	no	DET
gujaf-84	12	16	any	any	DET
gujaf-84	12	17	incremental	incremental	ADJ
gujaf-84	12	18	value	value	NOUN
gujaf-84	12	19	relevance	relevance	NOUN
gujaf-84	12	20	as	as	ADP
gujaf-84	12	21	a	a	DET
gujaf-84	12	22	result	result	NOUN
gujaf-84	12	23	of	of	ADP
gujaf-84	12	24	changes	change	NOUN
gujaf-84	12	25	caused	cause	VERB
gujaf-84	12	26	by	by	ADP
gujaf-84	12	27	the	the	DET
gujaf-84	12	28	adoption	adoption	NOUN
gujaf-84	12	29	of	of	ADP
gujaf-84	12	30	ifrs	ifrs	PROPN
gujaf-84	12	31	.	.	PUNCT
gujaf-84	13	1	the	the	DET
gujaf-84	13	2	study	study	NOUN
gujaf-84	13	3	recommends	recommend	VERB
gujaf-84	13	4	that	that	SCONJ
gujaf-84	13	5	there	there	PRON
gujaf-84	13	6	is	be	VERB
gujaf-84	13	7	the	the	DET
gujaf-84	13	8	need	need	NOUN
gujaf-84	13	9	for	for	ADP
gujaf-84	13	10	through	through	ADP
gujaf-84	13	11	examination	examination	NOUN
gujaf-84	13	12	of	of	ADP
gujaf-84	13	13	other	other	ADJ
gujaf-84	13	14	proxies	proxy	NOUN
gujaf-84	13	15	of	of	ADP
gujaf-84	13	16	accounting	accounting	NOUN
gujaf-84	13	17	numbers	number	NOUN
gujaf-84	13	18	,	,	PUNCT
gujaf-84	13	19	such	such	ADJ
gujaf-84	13	20	as	as	ADP
gujaf-84	13	21	management	management	NOUN
gujaf-84	13	22	of	of	ADP
gujaf-84	13	23	income	income	NOUN
gujaf-84	13	24	and	and	CCONJ
gujaf-84	13	25	recognition	recognition	NOUN
gujaf-84	13	26	of	of	ADP
gujaf-84	13	27	loss	loss	NOUN
gujaf-84	13	28	to	to	PART
gujaf-84	13	29	understand	understand	VERB
gujaf-84	13	30	more	more	ADJ
gujaf-84	13	31	the	the	DET
gujaf-84	13	32	impact	impact	NOUN
gujaf-84	13	33	of	of	ADP
gujaf-84	13	34	ias	ias	PROPN
gujaf-84	13	35	41	41	NUM
gujaf-84	13	36	adoption	adoption	NOUN
gujaf-84	13	37	key	key	ADJ
gujaf-84	13	38	words	word	NOUN
gujaf-84	13	39	:	:	PUNCT
gujaf-84	13	40	incremental	incremental	ADJ
gujaf-84	13	41	,	,	PUNCT
gujaf-84	13	42	value	value	NOUN
gujaf-84	13	43	relevance	relevance	NOUN
gujaf-84	13	44	,	,	PUNCT
gujaf-84	13	45	agricultural	agricultural	ADJ
gujaf-84	13	46	firms	firm	NOUN
gujaf-84	13	47	,	,	PUNCT
gujaf-84	14	1	ias	ias	PROPN
gujaf-84	14	2	41and	41and	NOUN
gujaf-84	14	3	nigeria	nigeria	PROPN
gujaf-84	14	4	1	1	NUM
gujaf-84	14	5	.	.	PUNCT
gujaf-84	15	1	introduction	introduction	NOUN
gujaf-84	15	2	agriculture	agriculture	NOUN
gujaf-84	15	3	has	have	AUX
gujaf-84	15	4	been	be	AUX
gujaf-84	15	5	generally	generally	ADV
gujaf-84	15	6	believed	believe	VERB
gujaf-84	15	7	to	to	PART
gujaf-84	15	8	be	be	AUX
gujaf-84	15	9	the	the	DET
gujaf-84	15	10	mainstay	mainstay	NOUN
gujaf-84	15	11	of	of	ADP
gujaf-84	15	12	global	global	ADJ
gujaf-84	15	13	economy	economy	NOUN
gujaf-84	15	14	especially	especially	ADV
gujaf-84	15	15	for	for	ADP
gujaf-84	15	16	countries	country	NOUN
gujaf-84	15	17	blessed	bless	VERB
gujaf-84	15	18	with	with	ADP
gujaf-84	15	19	vast	vast	ADJ
gujaf-84	15	20	arable	arable	ADJ
gujaf-84	15	21	lands	land	NOUN
gujaf-84	15	22	.	.	PUNCT
gujaf-84	16	1	it	it	PRON
gujaf-84	16	2	is	be	AUX
gujaf-84	16	3	even	even	ADV
gujaf-84	16	4	more	more	ADV
gujaf-84	16	5	so	so	ADV
gujaf-84	16	6	now	now	ADV
gujaf-84	16	7	that	that	SCONJ
gujaf-84	16	8	so	so	ADV
gujaf-84	16	9	many	many	ADJ
gujaf-84	16	10	technological	technological	ADJ
gujaf-84	16	11	breakthroughs	breakthrough	NOUN
gujaf-84	16	12	have	have	AUX
gujaf-84	16	13	been	be	AUX
gujaf-84	16	14	achieved	achieve	VERB
gujaf-84	16	15	in	in	ADP
gujaf-84	16	16	the	the	DET
gujaf-84	16	17	inventions	invention	NOUN
gujaf-84	16	18	of	of	ADP
gujaf-84	16	19	solar	solar	ADJ
gujaf-84	16	20	and	and	CCONJ
gujaf-84	16	21	electricity	electricity	NOUN
gujaf-84	16	22	powered	power	VERB
gujaf-84	16	23	or	or	CCONJ
gujaf-84	16	24	fuel	fuel	NOUN
gujaf-84	16	25	economy	economy	NOUN
gujaf-84	16	26	mechanically	mechanically	ADV
gujaf-84	16	27	propelled	propel	VERB
gujaf-84	16	28	products	product	NOUN
gujaf-84	16	29	like	like	ADP
gujaf-84	16	30	cars	car	NOUN
gujaf-84	16	31	,	,	PUNCT
gujaf-84	16	32	motor	motor	NOUN
gujaf-84	16	33	bikes	bike	NOUN
gujaf-84	16	34	among	among	ADP
gujaf-84	16	35	others	other	NOUN
gujaf-84	16	36	making	make	VERB
gujaf-84	16	37	the	the	DET
gujaf-84	16	38	future	future	NOUN
gujaf-84	16	39	of	of	ADP
gujaf-84	16	40	economically	economically	ADV
gujaf-84	16	41	oil	oil	NOUN
gujaf-84	16	42	dependent	dependent	ADJ
gujaf-84	16	43	countries	country	NOUN
gujaf-84	16	44	look	look	VERB
gujaf-84	16	45	bleak	bleak	ADJ
gujaf-84	16	46	.	.	PUNCT
gujaf-84	17	1	the	the	DET
gujaf-84	17	2	need	need	NOUN
gujaf-84	17	3	to	to	PART
gujaf-84	17	4	take	take	VERB
gujaf-84	17	5	agriculture	agriculture	NOUN
gujaf-84	17	6	with	with	ADP
gujaf-84	17	7	all	all	DET
gujaf-84	17	8	seriousness	seriousness	NOUN
gujaf-84	17	9	it	it	PRON
gujaf-84	17	10	deserves	deserve	VERB
gujaf-84	17	11	is	be	AUX
gujaf-84	17	12	glaring	glare	VERB
gujaf-84	17	13	in	in	ADP
gujaf-84	17	14	nigeria	nigeria	PROPN
gujaf-84	17	15	whose	whose	DET
gujaf-84	17	16	economy	economy	NOUN
gujaf-84	17	17	has	have	AUX
gujaf-84	17	18	been	be	AUX
gujaf-84	17	19	mono	mono	NOUN
gujaf-84	17	20	-	-	PUNCT
gujaf-84	17	21	commodity	commodity	NOUN
gujaf-84	17	22	;	;	PUNCT
gujaf-84	17	23	depending	depend	VERB
gujaf-84	17	24	on	on	ADP
gujaf-84	17	25	oil	oil	NOUN
gujaf-84	17	26	only	only	ADV
gujaf-84	17	27	.	.	PUNCT
gujaf-84	18	1	the	the	DET
gujaf-84	18	2	volatility	volatility	NOUN
gujaf-84	18	3	of	of	ADP
gujaf-84	18	4	oil	oil	NOUN
gujaf-84	18	5	prices	price	NOUN
gujaf-84	18	6	in	in	ADP
gujaf-84	18	7	the	the	DET
gujaf-84	18	8	global	global	ADJ
gujaf-84	18	9	oil	oil	NOUN
gujaf-84	18	10	market	market	NOUN
gujaf-84	18	11	and	and	CCONJ
gujaf-84	18	12	destabilization	destabilization	NOUN
gujaf-84	18	13	of	of	ADP
gujaf-84	18	14	production	production	NOUN
gujaf-84	18	15	by	by	ADP
gujaf-84	18	16	resurgence	resurgence	NOUN
gujaf-84	18	17	of	of	ADP
gujaf-84	18	18	militancy	militancy	NOUN
gujaf-84	18	19	in	in	ADP
gujaf-84	18	20	the	the	DET
gujaf-84	18	21	oil	oil	NOUN
gujaf-84	18	22	producing	produce	VERB
gujaf-84	18	23	region	region	NOUN
gujaf-84	18	24	(	(	PUNCT
gujaf-84	18	25	niger	niger	NOUN
gujaf-84	18	26	delta	delta	NOUN
gujaf-84	18	27	)	)	PUNCT
gujaf-84	18	28	have	have	AUX
gujaf-84	18	29	compelled	compel	VERB
gujaf-84	18	30	nigerian	nigerian	ADJ
gujaf-84	18	31	government	government	NOUN
gujaf-84	18	32	to	to	PART
gujaf-84	18	33	diversify	diversify	VERB
gujaf-84	18	34	its	its	PRON
gujaf-84	18	35	economy	economy	NOUN
gujaf-84	18	36	beyond	beyond	ADP
gujaf-84	18	37	total	total	ADJ
gujaf-84	18	38	dependence	dependence	NOUN
gujaf-84	18	39	on	on	ADP
gujaf-84	18	40	oil	oil	NOUN
gujaf-84	18	41	.	.	PUNCT
gujaf-84	19	1	as	as	ADP
gujaf-84	19	2	a	a	DET
gujaf-84	19	3	result	result	NOUN
gujaf-84	19	4	of	of	ADP
gujaf-84	19	5	this	this	DET
gujaf-84	19	6	mailto:ysmkafi22@gmail.com	mailto:ysmkafi22@gmail.com	NOUN
gujaf-84	19	7	mailto:mmbagudo@gmail.com	mailto:mmbagudo@gmail.com	PROPN
gujaf-84	19	8	gusau	gusau	PROPN
gujaf-84	19	9	journal	journal	NOUN
gujaf-84	19	10	of	of	ADP
gujaf-84	19	11	accounting	accounting	NOUN
gujaf-84	19	12	and	and	CCONJ
gujaf-84	19	13	finance	finance	NOUN
gujaf-84	19	14	,	,	PUNCT
gujaf-84	19	15	vol	vol	NOUN
gujaf-84	19	16	.	.	PROPN
gujaf-84	19	17	2	2	NUM
gujaf-84	19	18	,	,	PUNCT
gujaf-84	19	19	issue	issue	NOUN
gujaf-84	19	20	3	3	NUM
gujaf-84	19	21	,	,	PUNCT
gujaf-84	19	22	april	april	PROPN
gujaf-84	19	23	,	,	PUNCT
gujaf-84	19	24	2021	2021	NUM
gujaf-84	19	25	3	3	NUM
gujaf-84	19	26	shift	shift	NOUN
gujaf-84	19	27	of	of	ADP
gujaf-84	19	28	economic	economic	ADJ
gujaf-84	19	29	paradigm	paradigm	NOUN
gujaf-84	19	30	,	,	PUNCT
gujaf-84	19	31	agriculture	agriculture	NOUN
gujaf-84	19	32	now	now	ADV
gujaf-84	19	33	occupies	occupy	VERB
gujaf-84	19	34	a	a	DET
gujaf-84	19	35	strategic	strategic	ADJ
gujaf-84	19	36	position	position	NOUN
gujaf-84	19	37	in	in	ADP
gujaf-84	19	38	nigerian	nigerian	ADJ
gujaf-84	19	39	economy	economy	NOUN
gujaf-84	19	40	as	as	SCONJ
gujaf-84	19	41	it	it	PRON
gujaf-84	19	42	is	be	AUX
gujaf-84	19	43	one	one	NUM
gujaf-84	19	44	of	of	ADP
gujaf-84	19	45	the	the	DET
gujaf-84	19	46	largest	large	ADJ
gujaf-84	19	47	contributors	contributor	NOUN
gujaf-84	19	48	to	to	ADP
gujaf-84	19	49	nigerian	nigerian	ADJ
gujaf-84	19	50	growth	growth	NOUN
gujaf-84	19	51	domestic	domestic	ADJ
gujaf-84	19	52	product	product	NOUN
gujaf-84	19	53	(	(	PUNCT
gujaf-84	19	54	gdp	gdp	NOUN
gujaf-84	19	55	)	)	PUNCT
gujaf-84	19	56	.	.	PUNCT
gujaf-84	20	1	until	until	ADP
gujaf-84	20	2	early	early	ADJ
gujaf-84	20	3	2016	2016	NUM
gujaf-84	20	4	,	,	PUNCT
gujaf-84	20	5	there	there	PRON
gujaf-84	20	6	had	have	AUX
gujaf-84	20	7	been	be	AUX
gujaf-84	20	8	no	no	DET
gujaf-84	20	9	significant	significant	ADJ
gujaf-84	20	10	attention	attention	NOUN
gujaf-84	20	11	to	to	ADP
gujaf-84	20	12	the	the	DET
gujaf-84	20	13	sector	sector	NOUN
gujaf-84	20	14	.	.	PUNCT
gujaf-84	21	1	today	today	NOUN
gujaf-84	21	2	following	follow	VERB
gujaf-84	21	3	the	the	DET
gujaf-84	21	4	efforts	effort	NOUN
gujaf-84	21	5	by	by	ADP
gujaf-84	21	6	federal	federal	ADJ
gujaf-84	21	7	government	government	NOUN
gujaf-84	21	8	to	to	PART
gujaf-84	21	9	diversify	diversify	VERB
gujaf-84	21	10	the	the	DET
gujaf-84	21	11	economy	economy	NOUN
gujaf-84	21	12	,	,	PUNCT
gujaf-84	21	13	market	market	NOUN
gujaf-84	21	14	capitalization	capitalization	NOUN
gujaf-84	21	15	of	of	ADP
gujaf-84	21	16	agricultural	agricultural	ADJ
gujaf-84	21	17	sector	sector	NOUN
gujaf-84	21	18	on	on	ADP
gujaf-84	21	19	the	the	DET
gujaf-84	21	20	nigerian	nigerian	ADJ
gujaf-84	21	21	stock	stock	NOUN
gujaf-84	21	22	exchange	exchange	NOUN
gujaf-84	21	23	stood	stand	VERB
gujaf-84	21	24	at	at	ADP
gujaf-84	21	25	n103.017	n103.017	ADJ
gujaf-84	21	26	billion	billion	NUM
gujaf-84	21	27	as	as	ADP
gujaf-84	21	28	at	at	ADP
gujaf-84	21	29	september	september	PROPN
gujaf-84	21	30	2019	2019	NUM
gujaf-84	21	31	(	(	PUNCT
gujaf-84	21	32	leadership	leadership	NOUN
gujaf-84	21	33	,	,	PUNCT
gujaf-84	21	34	2019	2019	NUM
gujaf-84	21	35	)	)	PUNCT
gujaf-84	21	36	.	.	PUNCT
gujaf-84	22	1	and	and	CCONJ
gujaf-84	22	2	this	this	DET
gujaf-84	22	3	development	development	NOUN
gujaf-84	22	4	had	have	AUX
gujaf-84	22	5	got	get	VERB
gujaf-84	22	6	the	the	DET
gujaf-84	22	7	consideration	consideration	NOUN
gujaf-84	22	8	of	of	ADP
gujaf-84	22	9	researchers	researcher	NOUN
gujaf-84	22	10	.	.	PUNCT
gujaf-84	23	1	prior	prior	ADV
gujaf-84	23	2	to	to	ADP
gujaf-84	23	3	the	the	DET
gujaf-84	23	4	year	year	NOUN
gujaf-84	23	5	2012	2012	NUM
gujaf-84	23	6	before	before	ADP
gujaf-84	23	7	the	the	DET
gujaf-84	23	8	adoption	adoption	NOUN
gujaf-84	23	9	of	of	ADP
gujaf-84	23	10	ifrs	ifrs	PROPN
gujaf-84	23	11	,	,	PUNCT
gujaf-84	23	12	there	there	PRON
gujaf-84	23	13	had	have	AUX
gujaf-84	23	14	been	be	AUX
gujaf-84	23	15	no	no	DET
gujaf-84	23	16	standards	standard	NOUN
gujaf-84	23	17	in	in	ADP
gujaf-84	23	18	our	our	PRON
gujaf-84	23	19	local	local	ADJ
gujaf-84	23	20	standards	standard	NOUN
gujaf-84	23	21	that	that	PRON
gujaf-84	23	22	specifically	specifically	ADV
gujaf-84	23	23	addresses	address	VERB
gujaf-84	23	24	agriculture	agriculture	NOUN
gujaf-84	23	25	in	in	ADP
gujaf-84	23	26	nigeria	nigeria	PROPN
gujaf-84	23	27	.	.	PUNCT
gujaf-84	24	1	to	to	PART
gujaf-84	24	2	account	account	VERB
gujaf-84	24	3	for	for	ADP
gujaf-84	24	4	agricultural	agricultural	ADJ
gujaf-84	24	5	activities	activity	NOUN
gujaf-84	24	6	in	in	ADP
gujaf-84	24	7	nigeria	nigeria	PROPN
gujaf-84	24	8	,	,	PUNCT
gujaf-84	24	9	relevant	relevant	ADJ
gujaf-84	24	10	stakeholders	stakeholder	NOUN
gujaf-84	24	11	had	have	AUX
gujaf-84	24	12	relied	rely	VERB
gujaf-84	24	13	solely	solely	ADV
gujaf-84	24	14	on	on	ADP
gujaf-84	24	15	historical	historical	ADJ
gujaf-84	24	16	costs	cost	NOUN
gujaf-84	24	17	method	method	NOUN
gujaf-84	24	18	.	.	PUNCT
gujaf-84	25	1	this	this	PRON
gujaf-84	25	2	had	have	AUX
gujaf-84	25	3	affected	affect	VERB
gujaf-84	25	4	reliability	reliability	NOUN
gujaf-84	25	5	of	of	ADP
gujaf-84	25	6	information	information	NOUN
gujaf-84	25	7	provided	provide	VERB
gujaf-84	25	8	by	by	ADP
gujaf-84	25	9	the	the	DET
gujaf-84	25	10	sector	sector	NOUN
gujaf-84	25	11	and	and	CCONJ
gujaf-84	25	12	in	in	ADP
gujaf-84	25	13	turn	turn	NOUN
gujaf-84	25	14	shortchanged	shortchange	VERB
gujaf-84	25	15	investors	investor	NOUN
gujaf-84	25	16	who	who	PRON
gujaf-84	25	17	relied	rely	VERB
gujaf-84	25	18	on	on	ADP
gujaf-84	25	19	the	the	DET
gujaf-84	25	20	information	information	NOUN
gujaf-84	25	21	to	to	PART
gujaf-84	25	22	take	take	VERB
gujaf-84	25	23	decisions	decision	NOUN
gujaf-84	25	24	(	(	PUNCT
gujaf-84	25	25	world	world	PROPN
gujaf-84	25	26	bank	bank	PROPN
gujaf-84	25	27	,	,	PUNCT
gujaf-84	25	28	2004	2004	NUM
gujaf-84	25	29	)	)	PUNCT
gujaf-84	25	30	.	.	PUNCT
gujaf-84	26	1	in	in	ADP
gujaf-84	26	2	2012	2012	NUM
gujaf-84	26	3	,	,	PUNCT
gujaf-84	26	4	nigeria	nigeria	PROPN
gujaf-84	26	5	adopted	adopt	VERB
gujaf-84	26	6	international	international	ADJ
gujaf-84	26	7	accounting	accounting	NOUN
gujaf-84	26	8	standards	standard	NOUN
gujaf-84	26	9	41	41	NUM
gujaf-84	26	10	(	(	PUNCT
gujaf-84	26	11	here	here	ADV
gujaf-84	26	12	under	under	ADP
gujaf-84	26	13	referred	refer	VERB
gujaf-84	26	14	to	to	ADP
gujaf-84	26	15	as	as	ADP
gujaf-84	26	16	ias	ias	PROPN
gujaf-84	26	17	41	41	NUM
gujaf-84	26	18	)	)	PUNCT
gujaf-84	26	19	which	which	PRON
gujaf-84	26	20	addresses	address	VERB
gujaf-84	26	21	agriculture	agriculture	NOUN
gujaf-84	26	22	.	.	PUNCT
gujaf-84	27	1	this	this	PRON
gujaf-84	27	2	marked	mark	VERB
gujaf-84	27	3	a	a	DET
gujaf-84	27	4	turning	turning	NOUN
gujaf-84	27	5	point	point	NOUN
gujaf-84	27	6	in	in	ADP
gujaf-84	27	7	accounting	accounting	NOUN
gujaf-84	27	8	for	for	ADP
gujaf-84	27	9	agriculture	agriculture	NOUN
gujaf-84	27	10	because	because	SCONJ
gujaf-84	27	11	in	in	ADP
gujaf-84	27	12	spite	spite	NOUN
gujaf-84	27	13	of	of	ADP
gujaf-84	27	14	the	the	DET
gujaf-84	27	15	importance	importance	NOUN
gujaf-84	27	16	of	of	ADP
gujaf-84	27	17	agriculture	agriculture	NOUN
gujaf-84	27	18	to	to	ADP
gujaf-84	27	19	global	global	ADJ
gujaf-84	27	20	economy	economy	NOUN
gujaf-84	27	21	,	,	PUNCT
gujaf-84	27	22	accounting	account	VERB
gujaf-84	27	23	for	for	ADP
gujaf-84	27	24	agriculture	agriculture	NOUN
gujaf-84	27	25	related	relate	VERB
gujaf-84	27	26	activities	activity	NOUN
gujaf-84	27	27	had	have	AUX
gujaf-84	27	28	got	get	VERB
gujaf-84	27	29	negligible	negligible	ADJ
gujaf-84	27	30	attention	attention	NOUN
gujaf-84	27	31	from	from	ADP
gujaf-84	27	32	researchers	researcher	NOUN
gujaf-84	27	33	until	until	ADP
gujaf-84	27	34	the	the	DET
gujaf-84	27	35	adoption	adoption	NOUN
gujaf-84	27	36	of	of	ADP
gujaf-84	27	37	international	international	ADJ
gujaf-84	27	38	accounting	accounting	NOUN
gujaf-84	27	39	standard	standard	NOUN
gujaf-84	27	40	41	41	NUM
gujaf-84	27	41	(	(	PUNCT
gujaf-84	27	42	herbohn	herbohn	PROPN
gujaf-84	27	43	&	&	CCONJ
gujaf-84	27	44	herbohn	herbohn	PROPN
gujaf-84	27	45	,	,	PUNCT
gujaf-84	27	46	2006	2006	NUM
gujaf-84	27	47	)	)	PUNCT
gujaf-84	27	48	.	.	PUNCT
gujaf-84	28	1	this	this	PRON
gujaf-84	28	2	is	be	AUX
gujaf-84	28	3	because	because	SCONJ
gujaf-84	28	4	there	there	PRON
gujaf-84	28	5	had	have	AUX
gujaf-84	28	6	been	be	AUX
gujaf-84	28	7	no	no	DET
gujaf-84	28	8	local	local	ADJ
gujaf-84	28	9	standard	standard	NOUN
gujaf-84	28	10	that	that	PRON
gujaf-84	28	11	specifically	specifically	ADV
gujaf-84	28	12	dealt	deal	VERB
gujaf-84	28	13	with	with	ADP
gujaf-84	28	14	accounting	accounting	NOUN
gujaf-84	28	15	for	for	ADP
gujaf-84	28	16	agriculture	agriculture	NOUN
gujaf-84	28	17	as	as	SCONJ
gujaf-84	28	18	stated	state	VERB
gujaf-84	28	19	earlier	early	ADV
gujaf-84	28	20	.	.	PUNCT
gujaf-84	29	1	the	the	DET
gujaf-84	29	2	adoption	adoption	NOUN
gujaf-84	29	3	of	of	ADP
gujaf-84	29	4	the	the	DET
gujaf-84	29	5	standard	standard	NOUN
gujaf-84	29	6	is	be	AUX
gujaf-84	29	7	aimed	aim	VERB
gujaf-84	29	8	at	at	ADP
gujaf-84	29	9	plugging	plug	VERB
gujaf-84	29	10	some	some	DET
gujaf-84	29	11	loopholes	loophole	NOUN
gujaf-84	29	12	in	in	ADP
gujaf-84	29	13	our	our	PRON
gujaf-84	29	14	financial	financial	ADJ
gujaf-84	29	15	reporting	reporting	NOUN
gujaf-84	29	16	framework	framework	NOUN
gujaf-84	29	17	because	because	SCONJ
gujaf-84	29	18	many	many	ADJ
gujaf-84	29	19	disclosure	disclosure	NOUN
gujaf-84	29	20	requirements	requirement	NOUN
gujaf-84	29	21	and	and	CCONJ
gujaf-84	29	22	standards	standard	NOUN
gujaf-84	29	23	relevant	relevant	ADJ
gujaf-84	29	24	to	to	ADP
gujaf-84	29	25	nigeria	nigeria	PROPN
gujaf-84	29	26	were	be	AUX
gujaf-84	29	27	missing	miss	VERB
gujaf-84	29	28	in	in	ADP
gujaf-84	29	29	our	our	PRON
gujaf-84	29	30	local	local	ADJ
gujaf-84	29	31	standards	standard	NOUN
gujaf-84	29	32	and	and	CCONJ
gujaf-84	29	33	one	one	NUM
gujaf-84	29	34	of	of	ADP
gujaf-84	29	35	the	the	DET
gujaf-84	29	36	major	major	ADJ
gujaf-84	29	37	weaknesses	weakness	NOUN
gujaf-84	29	38	believed	believe	VERB
gujaf-84	29	39	to	to	PART
gujaf-84	29	40	have	have	AUX
gujaf-84	29	41	been	be	AUX
gujaf-84	29	42	addressed	address	VERB
gujaf-84	29	43	by	by	ADP
gujaf-84	29	44	the	the	DET
gujaf-84	29	45	adoption	adoption	NOUN
gujaf-84	29	46	ias	ia	VERB
gujaf-84	29	47	41	41	NUM
gujaf-84	29	48	is	be	AUX
gujaf-84	29	49	availability	availability	NOUN
gujaf-84	29	50	of	of	ADP
gujaf-84	29	51	standard	standard	NOUN
gujaf-84	29	52	for	for	ADP
gujaf-84	29	53	accounting	account	VERB
gujaf-84	29	54	for	for	ADP
gujaf-84	29	55	agriculture	agriculture	NOUN
gujaf-84	29	56	(	(	PUNCT
gujaf-84	29	57	bagudo	bagudo	PROPN
gujaf-84	29	58	,	,	PUNCT
gujaf-84	29	59	abdul	abdul	PROPN
gujaf-84	29	60	manaf	manaf	PROPN
gujaf-84	29	61	and	and	CCONJ
gujaf-84	29	62	ishak	ishak	NOUN
gujaf-84	29	63	,	,	PUNCT
gujaf-84	29	64	2016	2016	NUM
gujaf-84	29	65	)	)	PUNCT
gujaf-84	29	66	.	.	PUNCT
gujaf-84	30	1	given	give	VERB
gujaf-84	30	2	the	the	DET
gujaf-84	30	3	importance	importance	NOUN
gujaf-84	30	4	of	of	ADP
gujaf-84	30	5	the	the	DET
gujaf-84	30	6	standard	standard	NOUN
gujaf-84	30	7	,	,	PUNCT
gujaf-84	30	8	there	there	PRON
gujaf-84	30	9	is	be	VERB
gujaf-84	30	10	the	the	DET
gujaf-84	30	11	need	need	NOUN
gujaf-84	30	12	for	for	SCONJ
gujaf-84	30	13	empirical	empirical	ADJ
gujaf-84	30	14	studies	study	NOUN
gujaf-84	30	15	to	to	PART
gujaf-84	30	16	examine	examine	VERB
gujaf-84	30	17	how	how	SCONJ
gujaf-84	30	18	incrementally	incrementally	ADV
gujaf-84	30	19	value	value	VERB
gujaf-84	30	20	relevance	relevance	NOUN
gujaf-84	30	21	the	the	DET
gujaf-84	30	22	adoption	adoption	NOUN
gujaf-84	30	23	has	have	AUX
gujaf-84	30	24	been	be	AUX
gujaf-84	30	25	on	on	ADP
gujaf-84	30	26	the	the	DET
gujaf-84	30	27	accounting	accounting	NOUN
gujaf-84	30	28	numbers	number	NOUN
gujaf-84	30	29	of	of	ADP
gujaf-84	30	30	agricultural	agricultural	ADJ
gujaf-84	30	31	firms	firm	NOUN
gujaf-84	30	32	.	.	PUNCT
gujaf-84	31	1	value	value	NOUN
gujaf-84	31	2	relevance	relevance	NOUN
gujaf-84	31	3	studies	study	NOUN
gujaf-84	31	4	conducted	conduct	VERB
gujaf-84	31	5	in	in	ADP
gujaf-84	31	6	nigeria	nigeria	PROPN
gujaf-84	31	7	after	after	ADP
gujaf-84	31	8	the	the	DET
gujaf-84	31	9	implementation	implementation	NOUN
gujaf-84	31	10	of	of	ADP
gujaf-84	31	11	ifrs	ifrs	PROPN
gujaf-84	31	12	have	have	AUX
gujaf-84	31	13	ignored	ignore	VERB
gujaf-84	31	14	agricultural	agricultural	ADJ
gujaf-84	31	15	sector	sector	NOUN
gujaf-84	31	16	in	in	ADP
gujaf-84	31	17	spite	spite	NOUN
gujaf-84	31	18	of	of	ADP
gujaf-84	31	19	its	its	PRON
gujaf-84	31	20	strategic	strategic	ADJ
gujaf-84	31	21	place	place	NOUN
gujaf-84	31	22	in	in	ADP
gujaf-84	31	23	our	our	PRON
gujaf-84	31	24	economy	economy	NOUN
gujaf-84	31	25	.	.	PUNCT
gujaf-84	32	1	a	a	DET
gujaf-84	32	2	careful	careful	ADJ
gujaf-84	32	3	examination	examination	NOUN
gujaf-84	32	4	of	of	ADP
gujaf-84	32	5	the	the	DET
gujaf-84	32	6	existing	exist	VERB
gujaf-84	32	7	literature	literature	NOUN
gujaf-84	32	8	on	on	ADP
gujaf-84	32	9	value	value	NOUN
gujaf-84	32	10	relevance	relevance	NOUN
gujaf-84	32	11	of	of	ADP
gujaf-84	32	12	accounting	accounting	NOUN
gujaf-84	32	13	numbers	number	NOUN
gujaf-84	32	14	to	to	PART
gujaf-84	32	15	determine	determine	VERB
gujaf-84	32	16	firm	firm	NOUN
gujaf-84	32	17	’s	’s	PART
gujaf-84	32	18	value	value	NOUN
gujaf-84	32	19	in	in	ADP
gujaf-84	32	20	nigeria	nigeria	PROPN
gujaf-84	32	21	shows	show	VERB
gujaf-84	32	22	that	that	SCONJ
gujaf-84	32	23	most	most	ADJ
gujaf-84	32	24	studies	study	NOUN
gujaf-84	32	25	of	of	ADP
gujaf-84	32	26	this	this	DET
gujaf-84	32	27	nature	nature	NOUN
gujaf-84	32	28	had	have	AUX
gujaf-84	32	29	been	be	AUX
gujaf-84	32	30	conducted	conduct	VERB
gujaf-84	32	31	before	before	ADP
gujaf-84	32	32	ifrs	ifrs	NOUN
gujaf-84	32	33	adoption	adoption	NOUN
gujaf-84	32	34	in	in	ADP
gujaf-84	32	35	nigeria	nigeria	PROPN
gujaf-84	32	36	.	.	PUNCT
gujaf-84	33	1	only	only	ADV
gujaf-84	33	2	few	few	ADJ
gujaf-84	33	3	studies	study	NOUN
gujaf-84	33	4	have	have	AUX
gujaf-84	33	5	been	be	AUX
gujaf-84	33	6	undertaken	undertake	VERB
gujaf-84	33	7	in	in	ADP
gujaf-84	33	8	nigeria	nigeria	PROPN
gujaf-84	33	9	after	after	ADP
gujaf-84	33	10	ifrs	ifrs	NOUN
gujaf-84	33	11	adoption	adoption	NOUN
gujaf-84	33	12	and	and	CCONJ
gujaf-84	33	13	this	this	PRON
gujaf-84	33	14	makes	make	VERB
gujaf-84	33	15	it	it	PRON
gujaf-84	33	16	difficult	difficult	ADJ
gujaf-84	33	17	for	for	SCONJ
gujaf-84	33	18	incremental	incremental	ADJ
gujaf-84	33	19	value	value	NOUN
gujaf-84	33	20	relevance	relevance	NOUN
gujaf-84	33	21	to	to	PART
gujaf-84	33	22	be	be	AUX
gujaf-84	33	23	ascertained	ascertain	VERB
gujaf-84	33	24	.	.	PUNCT
gujaf-84	34	1	and	and	CCONJ
gujaf-84	34	2	for	for	ADP
gujaf-84	34	3	the	the	DET
gujaf-84	34	4	studies	study	NOUN
gujaf-84	34	5	conducted	conduct	VERB
gujaf-84	34	6	in	in	ADP
gujaf-84	34	7	nigeria	nigeria	PROPN
gujaf-84	34	8	after	after	ADP
gujaf-84	34	9	the	the	DET
gujaf-84	34	10	adoption	adoption	NOUN
gujaf-84	34	11	,	,	PUNCT
gujaf-84	34	12	none	none	NOUN
gujaf-84	34	13	can	can	AUX
gujaf-84	34	14	be	be	AUX
gujaf-84	34	15	said	say	VERB
gujaf-84	34	16	to	to	PART
gujaf-84	34	17	specifically	specifically	ADV
gujaf-84	34	18	cover	cover	VERB
gujaf-84	34	19	agricultural	agricultural	ADJ
gujaf-84	34	20	sector	sector	NOUN
gujaf-84	34	21	.	.	PUNCT
gujaf-84	35	1	the	the	DET
gujaf-84	35	2	results	result	NOUN
gujaf-84	35	3	from	from	ADP
gujaf-84	35	4	these	these	DET
gujaf-84	35	5	studies	study	NOUN
gujaf-84	35	6	can	can	AUX
gujaf-84	35	7	not	not	PART
gujaf-84	35	8	be	be	AUX
gujaf-84	35	9	used	use	VERB
gujaf-84	35	10	as	as	ADP
gujaf-84	35	11	a	a	DET
gujaf-84	35	12	basis	basis	NOUN
gujaf-84	35	13	for	for	ADP
gujaf-84	35	14	generalization	generalization	NOUN
gujaf-84	35	15	for	for	ADP
gujaf-84	35	16	all	all	DET
gujaf-84	35	17	sectors	sector	NOUN
gujaf-84	35	18	in	in	ADP
gujaf-84	35	19	nigerian	nigerian	ADJ
gujaf-84	35	20	economy	economy	NOUN
gujaf-84	35	21	including	include	VERB
gujaf-84	35	22	agriculture	agriculture	NOUN
gujaf-84	35	23	.	.	PUNCT
gujaf-84	36	1	additionally	additionally	ADV
gujaf-84	36	2	,	,	PUNCT
gujaf-84	36	3	some	some	DET
gujaf-84	36	4	studies	study	NOUN
gujaf-84	36	5	like	like	ADP
gujaf-84	36	6	usman	usman	PROPN
gujaf-84	36	7	,	,	PUNCT
gujaf-84	36	8	amran	amran	ADJ
gujaf-84	36	9	and	and	CCONJ
gujaf-84	36	10	shaari	shaari	ADJ
gujaf-84	36	11	(	(	PUNCT
gujaf-84	36	12	2016	2016	NUM
gujaf-84	36	13	)	)	PUNCT
gujaf-84	36	14	examined	examine	VERB
gujaf-84	36	15	only	only	ADV
gujaf-84	36	16	relative	relative	ADJ
gujaf-84	36	17	value	value	NOUN
gujaf-84	36	18	relevance	relevance	NOUN
gujaf-84	36	19	.	.	PUNCT
gujaf-84	37	1	the	the	DET
gujaf-84	37	2	current	current	ADJ
gujaf-84	37	3	study	study	NOUN
gujaf-84	37	4	will	will	AUX
gujaf-84	37	5	examine	examine	VERB
gujaf-84	37	6	incremental	incremental	ADJ
gujaf-84	37	7	value	value	NOUN
gujaf-84	37	8	relevance	relevance	NOUN
gujaf-84	37	9	of	of	ADP
gujaf-84	37	10	numbers	number	NOUN
gujaf-84	37	11	after	after	ADP
gujaf-84	37	12	the	the	DET
gujaf-84	37	13	implementation	implementation	NOUN
gujaf-84	37	14	of	of	ADP
gujaf-84	37	15	ias	ias	PROPN
gujaf-84	37	16	41	41	NUM
gujaf-84	37	17	on	on	ADP
gujaf-84	37	18	agriculture	agriculture	NOUN
gujaf-84	37	19	in	in	ADP
gujaf-84	37	20	nigeria	nigeria	PROPN
gujaf-84	37	21	.	.	PUNCT
gujaf-84	38	1	studies	study	NOUN
gujaf-84	38	2	conducted	conduct	VERB
gujaf-84	38	3	on	on	ADP
gujaf-84	38	4	how	how	SCONJ
gujaf-84	38	5	value	value	NOUN
gujaf-84	38	6	relevant	relevant	ADJ
gujaf-84	38	7	adoption	adoption	NOUN
gujaf-84	38	8	of	of	ADP
gujaf-84	38	9	ifrs	ifrs	PROPN
gujaf-84	38	10	is	be	AUX
gujaf-84	38	11	which	which	PRON
gujaf-84	38	12	do	do	AUX
gujaf-84	38	13	not	not	PART
gujaf-84	38	14	specifically	specifically	ADV
gujaf-84	38	15	cover	cover	VERB
gujaf-84	38	16	agriculture	agriculture	NOUN
gujaf-84	38	17	include	include	VERB
gujaf-84	38	18	(	(	PUNCT
gujaf-84	38	19	erin	erin	NOUN
gujaf-84	38	20	,	,	PUNCT
gujaf-84	38	21	olojede	olojede	NOUN
gujaf-84	38	22	and	and	CCONJ
gujaf-84	38	23	ogundele	ogundele	NOUN
gujaf-84	38	24	(	(	PUNCT
gujaf-84	38	25	2017	2017	NUM
gujaf-84	38	26	)	)	PUNCT
gujaf-84	38	27	sullubawa	sullubawa	NOUN
gujaf-84	38	28	(	(	PUNCT
gujaf-84	38	29	2015	2015	NUM
gujaf-84	38	30	)	)	PUNCT
gujaf-84	38	31	,	,	PUNCT
gujaf-84	38	32	olabede	olabede	NOUN
gujaf-84	38	33	(	(	PUNCT
gujaf-84	38	34	2016	2016	NUM
gujaf-84	38	35	)	)	PUNCT
gujaf-84	38	36	,	,	PUNCT
gujaf-84	38	37	bagudo	bagudo	PROPN
gujaf-84	38	38	et	et	PROPN
gujaf-84	38	39	al	al	PROPN
gujaf-84	38	40	.	.	PUNCT
gujaf-84	39	1	(	(	PUNCT
gujaf-84	39	2	2016	2016	NUM
gujaf-84	39	3	)	)	PUNCT
gujaf-84	39	4	,	,	PUNCT
gujaf-84	39	5	muhibudeen	muhibudeen	VERB
gujaf-84	39	6	(	(	PUNCT
gujaf-84	39	7	2015	2015	NUM
gujaf-84	39	8	)	)	PUNCT
gujaf-84	39	9	.	.	PUNCT
gujaf-84	40	1	none	none	NOUN
gujaf-84	40	2	of	of	ADP
gujaf-84	40	3	these	these	DET
gujaf-84	40	4	studies	study	NOUN
gujaf-84	40	5	was	be	AUX
gujaf-84	40	6	specifically	specifically	ADV
gujaf-84	40	7	conducted	conduct	VERB
gujaf-84	40	8	on	on	ADP
gujaf-84	40	9	agricultural	agricultural	ADJ
gujaf-84	40	10	sector	sector	NOUN
gujaf-84	40	11	of	of	ADP
gujaf-84	40	12	nigerian	nigerian	ADJ
gujaf-84	40	13	economy	economy	NOUN
gujaf-84	40	14	.	.	PUNCT
gujaf-84	41	1	the	the	DET
gujaf-84	41	2	studies	study	NOUN
gujaf-84	41	3	of	of	ADP
gujaf-84	41	4	olarinka	olarinka	NOUN
gujaf-84	41	5	(	(	PUNCT
gujaf-84	41	6	2017	2017	NUM
gujaf-84	41	7	)	)	PUNCT
gujaf-84	41	8	focused	focus	VERB
gujaf-84	41	9	on	on	ADP
gujaf-84	41	10	consumer	consumer	NOUN
gujaf-84	41	11	goods	good	NOUN
gujaf-84	41	12	,	,	PUNCT
gujaf-84	41	13	sullubawa	sullubawa	NOUN
gujaf-84	41	14	(	(	PUNCT
gujaf-84	41	15	2015	2015	NUM
gujaf-84	41	16	)	)	PUNCT
gujaf-84	41	17	focused	focus	VERB
gujaf-84	41	18	on	on	ADP
gujaf-84	41	19	industrial	industrial	ADJ
gujaf-84	41	20	goods	good	NOUN
gujaf-84	41	21	,	,	PUNCT
gujaf-84	41	22	olabede	olabede	NOUN
gujaf-84	41	23	(	(	PUNCT
gujaf-84	41	24	2016	2016	NUM
gujaf-84	41	25	)	)	PUNCT
gujaf-84	41	26	was	be	AUX
gujaf-84	41	27	on	on	ADP
gujaf-84	41	28	non	non	ADJ
gujaf-84	41	29	-	-	ADJ
gujaf-84	41	30	financial	financial	ADJ
gujaf-84	41	31	gusau	gusau	ADJ
gujaf-84	41	32	journal	journal	NOUN
gujaf-84	41	33	of	of	ADP
gujaf-84	41	34	accounting	accounting	NOUN
gujaf-84	41	35	and	and	CCONJ
gujaf-84	41	36	finance	finance	NOUN
gujaf-84	41	37	,	,	PUNCT
gujaf-84	41	38	vol	vol	NOUN
gujaf-84	41	39	.	.	PROPN
gujaf-84	41	40	2	2	NUM
gujaf-84	41	41	,	,	PUNCT
gujaf-84	41	42	issue	issue	NOUN
gujaf-84	41	43	3	3	NUM
gujaf-84	41	44	,	,	PUNCT
gujaf-84	41	45	april	april	PROPN
gujaf-84	41	46	,	,	PUNCT
gujaf-84	41	47	2021	2021	NUM
gujaf-84	41	48	4	4	NUM
gujaf-84	41	49	firms	firm	NOUN
gujaf-84	41	50	.	.	PUNCT
gujaf-84	42	1	bagudo	bagudo	PROPN
gujaf-84	42	2	et	et	PROPN
gujaf-84	42	3	al.(2016	al.(2016	PROPN
gujaf-84	42	4	)	)	PUNCT
gujaf-84	42	5	focused	focus	VERB
gujaf-84	42	6	on	on	ADP
gujaf-84	42	7	finacial	finacial	ADJ
gujaf-84	42	8	industries	industry	NOUN
gujaf-84	42	9	and	and	CCONJ
gujaf-84	42	10	lastly	lastly	ADV
gujaf-84	42	11	muhibudeen	muhibudeen	VERB
gujaf-84	42	12	(	(	PUNCT
gujaf-84	42	13	2015	2015	NUM
gujaf-84	42	14	)	)	PUNCT
gujaf-84	42	15	focused	focus	VERB
gujaf-84	42	16	on	on	ADP
gujaf-84	42	17	cement	cement	NOUN
gujaf-84	42	18	.	.	PUNCT
gujaf-84	43	1	furthermore	furthermore	ADV
gujaf-84	43	2	,	,	PUNCT
gujaf-84	43	3	all	all	DET
gujaf-84	43	4	the	the	DET
gujaf-84	43	5	studies	study	NOUN
gujaf-84	43	6	above	above	ADV
gujaf-84	43	7	concentrated	concentrate	VERB
gujaf-84	43	8	on	on	ADP
gujaf-84	43	9	equities	equity	NOUN
gujaf-84	43	10	and	and	CCONJ
gujaf-84	43	11	earnings	earning	NOUN
gujaf-84	43	12	.	.	PUNCT
gujaf-84	44	1	this	this	DET
gujaf-84	44	2	studies	study	NOUN
gujaf-84	44	3	seeks	seek	VERB
gujaf-84	44	4	to	to	PART
gujaf-84	44	5	be	be	AUX
gujaf-84	44	6	different	different	ADJ
gujaf-84	44	7	from	from	ADP
gujaf-84	44	8	other	other	ADJ
gujaf-84	44	9	studies	study	NOUN
gujaf-84	44	10	by	by	ADP
gujaf-84	44	11	empirically	empirically	ADV
gujaf-84	44	12	testing	test	VERB
gujaf-84	44	13	another	another	DET
gujaf-84	44	14	variable	variable	NOUN
gujaf-84	44	15	:	:	PUNCT
gujaf-84	44	16	cash	cash	NOUN
gujaf-84	44	17	flow	flow	NOUN
gujaf-84	44	18	from	from	ADP
gujaf-84	44	19	operation	operation	NOUN
gujaf-84	44	20	against	against	ADP
gujaf-84	44	21	share	share	NOUN
gujaf-84	44	22	price	price	NOUN
gujaf-84	44	23	as	as	SCONJ
gujaf-84	44	24	suggested	suggest	VERB
gujaf-84	44	25	by	by	ADP
gujaf-84	44	26	mamuda	mamuda	NOUN
gujaf-84	44	27	(	(	PUNCT
gujaf-84	44	28	2015	2015	NUM
gujaf-84	44	29	)	)	PUNCT
gujaf-84	44	30	.	.	PUNCT
gujaf-84	45	1	this	this	PRON
gujaf-84	45	2	is	be	AUX
gujaf-84	45	3	because	because	SCONJ
gujaf-84	45	4	there	there	PRON
gujaf-84	45	5	are	be	VERB
gujaf-84	45	6	shareholders	shareholder	NOUN
gujaf-84	45	7	that	that	PRON
gujaf-84	45	8	are	be	AUX
gujaf-84	45	9	much	much	ADV
gujaf-84	45	10	more	more	ADV
gujaf-84	45	11	concerned	concerned	ADJ
gujaf-84	45	12	with	with	ADP
gujaf-84	45	13	how	how	SCONJ
gujaf-84	45	14	much	much	ADJ
gujaf-84	45	15	a	a	DET
gujaf-84	45	16	firm	firm	NOUN
gujaf-84	45	17	has	have	AUX
gujaf-84	45	18	made	make	VERB
gujaf-84	45	19	in	in	ADP
gujaf-84	45	20	cash	cash	NOUN
gujaf-84	45	21	than	than	SCONJ
gujaf-84	45	22	they	they	PRON
gujaf-84	45	23	are	be	AUX
gujaf-84	45	24	with	with	ADP
gujaf-84	45	25	what	what	PRON
gujaf-84	45	26	is	be	AUX
gujaf-84	45	27	earned	earn	VERB
gujaf-84	45	28	per	per	ADP
gujaf-84	45	29	share	share	NOUN
gujaf-84	45	30	or	or	CCONJ
gujaf-84	45	31	value	value	NOUN
gujaf-84	45	32	of	of	ADP
gujaf-84	45	33	firms	firm	NOUN
gujaf-84	45	34	in	in	ADP
gujaf-84	45	35	books	book	NOUN
gujaf-84	45	36	.	.	PUNCT
gujaf-84	46	1	the	the	DET
gujaf-84	46	2	period	period	NOUN
gujaf-84	46	3	covered	cover	VERB
gujaf-84	46	4	by	by	ADP
gujaf-84	46	5	the	the	DET
gujaf-84	46	6	studies	study	NOUN
gujaf-84	46	7	is	be	AUX
gujaf-84	46	8	also	also	ADV
gujaf-84	46	9	area	area	NOUN
gujaf-84	46	10	of	of	ADP
gujaf-84	46	11	concern	concern	NOUN
gujaf-84	46	12	to	to	ADP
gujaf-84	46	13	researchers	researcher	NOUN
gujaf-84	46	14	because	because	SCONJ
gujaf-84	46	15	none	none	NOUN
gujaf-84	46	16	of	of	ADP
gujaf-84	46	17	them	they	PRON
gujaf-84	46	18	covers	cover	VERB
gujaf-84	46	19	period	period	NOUN
gujaf-84	46	20	beyond	beyond	ADP
gujaf-84	46	21	2015	2015	NUM
gujaf-84	46	22	.	.	PUNCT
gujaf-84	47	1	olarinka	olarinka	NOUN
gujaf-84	47	2	(	(	PUNCT
gujaf-84	47	3	2017	2017	NUM
gujaf-84	47	4	)	)	PUNCT
gujaf-84	47	5	stopped	stop	VERB
gujaf-84	47	6	at	at	ADP
gujaf-84	47	7	2015	2015	NUM
gujaf-84	47	8	.	.	PUNCT
gujaf-84	48	1	sullubawa	sullubawa	NOUN
gujaf-84	48	2	(	(	PUNCT
gujaf-84	48	3	2015	2015	NUM
gujaf-84	48	4	)	)	PUNCT
gujaf-84	48	5	,	,	PUNCT
gujaf-84	48	6	olabede	olabede	NOUN
gujaf-84	48	7	(	(	PUNCT
gujaf-84	48	8	2016	2016	NUM
gujaf-84	48	9	)	)	PUNCT
gujaf-84	48	10	and	and	CCONJ
gujaf-84	48	11	bagudo	bagudo	PROPN
gujaf-84	48	12	et	et	PROPN
gujaf-84	48	13	el	el	PROPN
gujaf-84	48	14	(	(	PUNCT
gujaf-84	48	15	2016	2016	NUM
gujaf-84	48	16	)	)	PUNCT
gujaf-84	48	17	all	all	PRON
gujaf-84	48	18	stopped	stop	VERB
gujaf-84	48	19	at	at	ADP
gujaf-84	48	20	2014	2014	NUM
gujaf-84	48	21	.	.	PUNCT
gujaf-84	49	1	the	the	DET
gujaf-84	49	2	study	study	NOUN
gujaf-84	49	3	of	of	ADP
gujaf-84	49	4	muhibudeen	muhibudeen	PROPN
gujaf-84	49	5	(	(	PUNCT
gujaf-84	49	6	2015	2015	NUM
gujaf-84	49	7	)	)	PUNCT
gujaf-84	49	8	stopped	stop	VERB
gujaf-84	49	9	at	at	ADP
gujaf-84	49	10	2011	2011	NUM
gujaf-84	49	11	.	.	PUNCT
gujaf-84	50	1	this	this	DET
gujaf-84	50	2	study	study	NOUN
gujaf-84	50	3	intends	intend	VERB
gujaf-84	50	4	to	to	PART
gujaf-84	50	5	widen	widen	VERB
gujaf-84	50	6	the	the	DET
gujaf-84	50	7	scope	scope	NOUN
gujaf-84	50	8	of	of	ADP
gujaf-84	50	9	literature	literature	NOUN
gujaf-84	50	10	by	by	ADP
gujaf-84	50	11	extending	extend	VERB
gujaf-84	50	12	the	the	DET
gujaf-84	50	13	period	period	NOUN
gujaf-84	50	14	to	to	ADP
gujaf-84	50	15	2019	2019	NUM
gujaf-84	50	16	.	.	PUNCT
gujaf-84	51	1	in	in	ADP
gujaf-84	51	2	a	a	DET
gujaf-84	51	3	nutshell	nutshell	NOUN
gujaf-84	51	4	,	,	PUNCT
gujaf-84	51	5	this	this	DET
gujaf-84	51	6	study	study	NOUN
gujaf-84	51	7	intends	intend	VERB
gujaf-84	51	8	to	to	PART
gujaf-84	51	9	study	study	VERB
gujaf-84	51	10	the	the	DET
gujaf-84	51	11	increment	increment	NOUN
gujaf-84	51	12	witnessed	witness	VERB
gujaf-84	51	13	in	in	ADP
gujaf-84	51	14	value	value	NOUN
gujaf-84	51	15	relevance	relevance	NOUN
gujaf-84	51	16	of	of	ADP
gujaf-84	51	17	listed	list	VERB
gujaf-84	51	18	agricultural	agricultural	ADJ
gujaf-84	51	19	firms	firm	NOUN
gujaf-84	51	20	as	as	ADP
gujaf-84	51	21	result	result	NOUN
gujaf-84	51	22	of	of	ADP
gujaf-84	51	23	implementation	implementation	NOUN
gujaf-84	51	24	of	of	ADP
gujaf-84	51	25	ias	ias	PROPN
gujaf-84	51	26	41	41	NUM
gujaf-84	51	27	.	.	PUNCT
gujaf-84	52	1	on	on	ADP
gujaf-84	52	2	basis	basis	NOUN
gujaf-84	52	3	of	of	ADP
gujaf-84	52	4	the	the	DET
gujaf-84	52	5	broad	broad	ADJ
gujaf-84	52	6	objective	objective	NOUN
gujaf-84	52	7	stated	state	VERB
gujaf-84	52	8	above	above	ADV
gujaf-84	52	9	,	,	PUNCT
gujaf-84	52	10	the	the	DET
gujaf-84	52	11	following	follow	VERB
gujaf-84	52	12	null	null	ADJ
gujaf-84	52	13	hypotheses	hypothesis	NOUN
gujaf-84	52	14	have	have	AUX
gujaf-84	52	15	been	be	AUX
gujaf-84	52	16	formulated	formulate	VERB
gujaf-84	52	17	:	:	PUNCT
gujaf-84	52	18	h01	h01	NOUN
gujaf-84	52	19	:	:	PUNCT
gujaf-84	52	20	there	there	PRON
gujaf-84	52	21	is	be	VERB
gujaf-84	52	22	no	no	DET
gujaf-84	52	23	incremental	incremental	ADJ
gujaf-84	52	24	value	value	NOUN
gujaf-84	52	25	relevance	relevance	NOUN
gujaf-84	52	26	of	of	ADP
gujaf-84	52	27	earnings	earning	NOUN
gujaf-84	52	28	per	per	ADP
gujaf-84	52	29	share	share	NOUN
gujaf-84	52	30	after	after	ADP
gujaf-84	52	31	the	the	DET
gujaf-84	52	32	adoption	adoption	NOUN
gujaf-84	52	33	of	of	ADP
gujaf-84	52	34	ias	ias	PROPN
gujaf-84	52	35	41	41	NUM
gujaf-84	52	36	h02	h02	NOUN
gujaf-84	52	37	:	:	PUNCT
gujaf-84	52	38	there	there	PRON
gujaf-84	52	39	is	be	VERB
gujaf-84	52	40	no	no	DET
gujaf-84	52	41	incremental	incremental	ADJ
gujaf-84	52	42	value	value	NOUN
gujaf-84	52	43	relevance	relevance	NOUN
gujaf-84	52	44	of	of	ADP
gujaf-84	52	45	book	book	NOUN
gujaf-84	52	46	value	value	NOUN
gujaf-84	52	47	per	per	ADP
gujaf-84	52	48	share	share	NOUN
gujaf-84	52	49	after	after	ADP
gujaf-84	52	50	the	the	DET
gujaf-84	52	51	adoption	adoption	NOUN
gujaf-84	52	52	of	of	ADP
gujaf-84	52	53	ias	ias	PROPN
gujaf-84	52	54	41	41	NUM
gujaf-84	52	55	h03	h03	NOUN
gujaf-84	52	56	:	:	PUNCT
gujaf-84	52	57	there	there	PRON
gujaf-84	52	58	is	be	VERB
gujaf-84	52	59	no	no	DET
gujaf-84	52	60	incremental	incremental	ADJ
gujaf-84	52	61	value	value	NOUN
gujaf-84	52	62	relevance	relevance	NOUN
gujaf-84	52	63	of	of	ADP
gujaf-84	52	64	cash	cash	NOUN
gujaf-84	52	65	flow	flow	NOUN
gujaf-84	52	66	from	from	ADP
gujaf-84	52	67	operations	operation	NOUN
gujaf-84	52	68	after	after	ADP
gujaf-84	52	69	the	the	DET
gujaf-84	52	70	adoption	adoption	NOUN
gujaf-84	52	71	of	of	ADP
gujaf-84	52	72	ias	ias	PROPN
gujaf-84	52	73	41	41	NUM
gujaf-84	52	74	the	the	DET
gujaf-84	52	75	results	result	NOUN
gujaf-84	52	76	of	of	ADP
gujaf-84	52	77	the	the	DET
gujaf-84	52	78	study	study	NOUN
gujaf-84	52	79	will	will	AUX
gujaf-84	52	80	be	be	AUX
gujaf-84	52	81	beneficial	beneficial	ADJ
gujaf-84	52	82	to	to	ADP
gujaf-84	52	83	stakeholders	stakeholder	NOUN
gujaf-84	52	84	especially	especially	ADV
gujaf-84	52	85	financial	financial	ADJ
gujaf-84	52	86	reporting	reporting	NOUN
gujaf-84	52	87	council	council	PROPN
gujaf-84	52	88	of	of	ADP
gujaf-84	52	89	nigeria	nigeria	PROPN
gujaf-84	52	90	,	,	PUNCT
gujaf-84	52	91	existing	exist	VERB
gujaf-84	52	92	investors	investor	NOUN
gujaf-84	52	93	,	,	PUNCT
gujaf-84	52	94	potential	potential	ADJ
gujaf-84	52	95	investors	investor	NOUN
gujaf-84	52	96	among	among	ADP
gujaf-84	52	97	others	other	NOUN
gujaf-84	52	98	in	in	ADP
gujaf-84	52	99	understanding	understand	VERB
gujaf-84	52	100	the	the	DET
gujaf-84	52	101	accounting	accounting	NOUN
gujaf-84	52	102	numbers	number	NOUN
gujaf-84	52	103	that	that	PRON
gujaf-84	52	104	are	be	AUX
gujaf-84	52	105	value	value	NOUN
gujaf-84	52	106	relevant	relevant	ADJ
gujaf-84	52	107	after	after	ADP
gujaf-84	52	108	the	the	DET
gujaf-84	52	109	adoption	adoption	NOUN
gujaf-84	52	110	of	of	ADP
gujaf-84	52	111	ias	ias	PROPN
gujaf-84	52	112	41	41	NUM
gujaf-84	52	113	2	2	NUM
gujaf-84	52	114	.	.	PUNCT
gujaf-84	52	115	review	review	NOUN
gujaf-84	52	116	of	of	ADP
gujaf-84	52	117	empirical	empirical	ADJ
gujaf-84	52	118	studies	study	NOUN
gujaf-84	52	119	under	under	ADP
gujaf-84	52	120	this	this	DET
gujaf-84	52	121	heading	heading	NOUN
gujaf-84	52	122	,	,	PUNCT
gujaf-84	52	123	some	some	DET
gujaf-84	52	124	relevant	relevant	ADJ
gujaf-84	52	125	and	and	CCONJ
gujaf-84	52	126	related	related	ADJ
gujaf-84	52	127	empirical	empirical	ADJ
gujaf-84	52	128	studies	study	NOUN
gujaf-84	52	129	are	be	AUX
gujaf-84	52	130	reviewed	review	VERB
gujaf-84	52	131	as	as	ADP
gujaf-84	52	132	seen	see	VERB
gujaf-84	52	133	below	below	ADV
gujaf-84	52	134	;	;	PUNCT
gujaf-84	52	135	2.1	2.1	NUM
gujaf-84	52	136	earnings	earning	NOUN
gujaf-84	52	137	and	and	CCONJ
gujaf-84	52	138	share	share	NOUN
gujaf-84	52	139	prices	price	NOUN
gujaf-84	52	140	rodosthenous	rodosthenous	ADJ
gujaf-84	52	141	(	(	PUNCT
gujaf-84	52	142	2017	2017	NUM
gujaf-84	52	143	)	)	PUNCT
gujaf-84	52	144	during	during	ADP
gujaf-84	52	145	the	the	DET
gujaf-84	52	146	early	early	ADJ
gujaf-84	52	147	period	period	NOUN
gujaf-84	52	148	of	of	ADP
gujaf-84	52	149	financial	financial	ADJ
gujaf-84	52	150	crisis	crisis	NOUN
gujaf-84	52	151	experienced	experience	VERB
gujaf-84	52	152	by	by	ADP
gujaf-84	52	153	greece	greece	PROPN
gujaf-84	52	154	between	between	ADP
gujaf-84	52	155	2010	2010	NUM
gujaf-84	52	156	and	and	CCONJ
gujaf-84	52	157	2012	2012	NUM
gujaf-84	52	158	studied	study	VERB
gujaf-84	52	159	how	how	SCONJ
gujaf-84	52	160	value	value	NOUN
gujaf-84	52	161	relevant	relevant	ADJ
gujaf-84	52	162	accounting	accounting	NOUN
gujaf-84	52	163	information	information	NOUN
gujaf-84	52	164	is	be	AUX
gujaf-84	52	165	.	.	PUNCT
gujaf-84	53	1	the	the	DET
gujaf-84	53	2	study	study	NOUN
gujaf-84	53	3	used	use	VERB
gujaf-84	53	4	ohlson	ohlson	NOUN
gujaf-84	53	5	model	model	NOUN
gujaf-84	53	6	(	(	PUNCT
gujaf-84	53	7	1995	1995	NUM
gujaf-84	53	8	)	)	PUNCT
gujaf-84	53	9	with	with	ADP
gujaf-84	53	10	a	a	DET
gujaf-84	53	11	sample	sample	NOUN
gujaf-84	53	12	of	of	ADP
gujaf-84	53	13	150	150	NUM
gujaf-84	53	14	among	among	ADP
gujaf-84	53	15	the	the	DET
gujaf-84	53	16	listed	list	VERB
gujaf-84	53	17	firms	firm	NOUN
gujaf-84	53	18	in	in	ADP
gujaf-84	53	19	greece	greece	PROPN
gujaf-84	53	20	.	.	PUNCT
gujaf-84	54	1	the	the	DET
gujaf-84	54	2	study	study	NOUN
gujaf-84	54	3	found	find	VERB
gujaf-84	54	4	that	that	SCONJ
gujaf-84	54	5	earnings	earning	NOUN
gujaf-84	54	6	is	be	AUX
gujaf-84	54	7	positively	positively	ADV
gujaf-84	54	8	and	and	CCONJ
gujaf-84	54	9	statistically	statistically	ADV
gujaf-84	54	10	linked	link	VERB
gujaf-84	54	11	to	to	PART
gujaf-84	54	12	share	share	VERB
gujaf-84	54	13	prices	price	NOUN
gujaf-84	54	14	in	in	ADP
gujaf-84	54	15	period	period	NOUN
gujaf-84	54	16	of	of	ADP
gujaf-84	54	17	crisis	crisis	NOUN
gujaf-84	54	18	.	.	PUNCT
gujaf-84	55	1	the	the	DET
gujaf-84	55	2	empirical	empirical	ADJ
gujaf-84	55	3	study	study	NOUN
gujaf-84	55	4	studied	study	VERB
gujaf-84	55	5	many	many	ADJ
gujaf-84	55	6	firms	firm	NOUN
gujaf-84	55	7	cutting	cut	VERB
gujaf-84	55	8	across	across	ADP
gujaf-84	55	9	many	many	ADJ
gujaf-84	55	10	sectors	sector	NOUN
gujaf-84	55	11	of	of	ADP
gujaf-84	55	12	greece	greece	PROPN
gujaf-84	55	13	economy	economy	NOUN
gujaf-84	55	14	;	;	PUNCT
gujaf-84	55	15	due	due	ADP
gujaf-84	55	16	to	to	ADP
gujaf-84	55	17	heterogeneous	heterogeneous	ADJ
gujaf-84	55	18	nature	nature	NOUN
gujaf-84	55	19	of	of	ADP
gujaf-84	55	20	the	the	DET
gujaf-84	55	21	firm	firm	NOUN
gujaf-84	55	22	the	the	DET
gujaf-84	55	23	findings	finding	NOUN
gujaf-84	55	24	can	can	AUX
gujaf-84	55	25	not	not	PART
gujaf-84	55	26	be	be	AUX
gujaf-84	55	27	applicable	applicable	ADJ
gujaf-84	55	28	to	to	ADP
gujaf-84	55	29	a	a	DET
gujaf-84	55	30	particular	particular	ADJ
gujaf-84	55	31	sector	sector	NOUN
gujaf-84	55	32	like	like	ADP
gujaf-84	55	33	agriculture	agriculture	NOUN
gujaf-84	55	34	.	.	PUNCT
gujaf-84	56	1	uwuigbe	uwuigbe	NOUN
gujaf-84	56	2	et	et	PROPN
gujaf-84	56	3	al	al	PROPN
gujaf-84	56	4	.	.	PUNCT
gujaf-84	57	1	(	(	PUNCT
gujaf-84	57	2	2016	2016	NUM
gujaf-84	57	3	)	)	PUNCT
gujaf-84	57	4	also	also	ADV
gujaf-84	57	5	conducted	conduct	VERB
gujaf-84	57	6	his	his	PRON
gujaf-84	57	7	study	study	NOUN
gujaf-84	57	8	with	with	ADP
gujaf-84	57	9	a	a	DET
gujaf-84	57	10	view	view	NOUN
gujaf-84	57	11	to	to	ADP
gujaf-84	57	12	investigating	investigate	VERB
gujaf-84	57	13	the	the	DET
gujaf-84	57	14	value	value	NOUN
gujaf-84	57	15	relevance	relevance	NOUN
gujaf-84	57	16	of	of	ADP
gujaf-84	57	17	accounting	account	VERB
gujaf-84	57	18	information	information	NOUN
gujaf-84	57	19	among	among	ADP
gujaf-84	57	20	the	the	DET
gujaf-84	57	21	listed	list	VERB
gujaf-84	57	22	banks	bank	NOUN
gujaf-84	57	23	in	in	ADP
gujaf-84	57	24	nigeria	nigeria	PRON
gujaf-84	57	25	between	between	ADP
gujaf-84	57	26	2010	2010	NUM
gujaf-84	57	27	and	and	CCONJ
gujaf-84	57	28	2014	2014	NUM
gujaf-84	57	29	.	.	PUNCT
gujaf-84	58	1	the	the	DET
gujaf-84	58	2	study	study	NOUN
gujaf-84	58	3	maintained	maintain	VERB
gujaf-84	58	4	ols	ol	NOUN
gujaf-84	58	5	technique	technique	NOUN
gujaf-84	58	6	of	of	ADP
gujaf-84	58	7	analysis	analysis	NOUN
gujaf-84	58	8	and	and	CCONJ
gujaf-84	58	9	a	a	DET
gujaf-84	58	10	sample	sample	NOUN
gujaf-84	58	11	of	of	ADP
gujaf-84	58	12	15	15	NUM
gujaf-84	58	13	banks	bank	NOUN
gujaf-84	58	14	.	.	PUNCT
gujaf-84	59	1	the	the	DET
gujaf-84	59	2	study	study	NOUN
gujaf-84	59	3	found	find	VERB
gujaf-84	59	4	earnings	earning	NOUN
gujaf-84	59	5	per	per	ADP
gujaf-84	59	6	share	share	NOUN
gujaf-84	59	7	to	to	PART
gujaf-84	59	8	have	have	VERB
gujaf-84	59	9	a	a	DET
gujaf-84	59	10	positive	positive	ADJ
gujaf-84	59	11	but	but	CCONJ
gujaf-84	59	12	significant	significant	ADJ
gujaf-84	59	13	relationship	relationship	NOUN
gujaf-84	59	14	with	with	ADP
gujaf-84	59	15	share	share	NOUN
gujaf-84	59	16	prices	price	NOUN
gujaf-84	59	17	.	.	PUNCT
gujaf-84	60	1	the	the	DET
gujaf-84	60	2	next	next	ADJ
gujaf-84	60	3	study	study	NOUN
gujaf-84	60	4	was	be	AUX
gujaf-84	60	5	conducted	conduct	VERB
gujaf-84	60	6	by	by	ADP
gujaf-84	60	7	sullubawa	sullubawa	PROPN
gujaf-84	60	8	(	(	PUNCT
gujaf-84	60	9	2015	2015	NUM
gujaf-84	60	10	)	)	PUNCT
gujaf-84	60	11	with	with	ADP
gujaf-84	60	12	an	an	DET
gujaf-84	60	13	objective	objective	NOUN
gujaf-84	60	14	of	of	ADP
gujaf-84	60	15	investigating	investigate	VERB
gujaf-84	60	16	how	how	SCONJ
gujaf-84	60	17	value	value	NOUN
gujaf-84	60	18	relevant	relevant	ADJ
gujaf-84	60	19	of	of	ADP
gujaf-84	60	20	accounting	accounting	NOUN
gujaf-84	60	21	information	information	NOUN
gujaf-84	60	22	is	be	AUX
gujaf-84	60	23	among	among	ADP
gujaf-84	60	24	listed	list	VERB
gujaf-84	60	25	companies	company	NOUN
gujaf-84	60	26	in	in	ADP
gujaf-84	60	27	nigeria	nigeria	PROPN
gujaf-84	60	28	.	.	PUNCT
gujaf-84	61	1	additionally	additionally	ADV
gujaf-84	61	2	,	,	PUNCT
gujaf-84	61	3	the	the	DET
gujaf-84	61	4	study	study	NOUN
gujaf-84	61	5	also	also	ADV
gujaf-84	61	6	studied	study	VERB
gujaf-84	61	7	the	the	DET
gujaf-84	61	8	impact	impact	NOUN
gujaf-84	61	9	of	of	ADP
gujaf-84	61	10	ifrs	ifrs	NOUN
gujaf-84	61	11	on	on	ADP
gujaf-84	61	12	the	the	DET
gujaf-84	61	13	value	value	NOUN
gujaf-84	61	14	relevance	relevance	NOUN
gujaf-84	61	15	of	of	ADP
gujaf-84	61	16	accounting	accounting	NOUN
gujaf-84	61	17	information	information	NOUN
gujaf-84	61	18	of	of	ADP
gujaf-84	61	19	nigerian	nigerian	ADJ
gujaf-84	61	20	listed	list	VERB
gujaf-84	61	21	companies	company	NOUN
gujaf-84	61	22	.	.	PUNCT
gujaf-84	62	1	samples	sample	NOUN
gujaf-84	62	2	of	of	ADP
gujaf-84	62	3	68	68	NUM
gujaf-84	62	4	companies	company	NOUN
gujaf-84	62	5	listed	list	VERB
gujaf-84	62	6	nse	nse	NOUN
gujaf-84	62	7	were	be	AUX
gujaf-84	62	8	used	use	VERB
gujaf-84	62	9	and	and	CCONJ
gujaf-84	62	10	the	the	DET
gujaf-84	62	11	study	study	NOUN
gujaf-84	62	12	covered	cover	VERB
gujaf-84	62	13	6	6	NUM
gujaf-84	62	14	years	year	NOUN
gujaf-84	62	15	(	(	PUNCT
gujaf-84	62	16	2009	2009	NUM
gujaf-84	62	17	-	-	SYM
gujaf-84	62	18	2014	2014	NUM
gujaf-84	62	19	)	)	PUNCT
gujaf-84	62	20	.	.	PUNCT
gujaf-84	63	1	with	with	ADP
gujaf-84	63	2	2009	2009	NUM
gujaf-84	63	3	and	and	CCONJ
gujaf-84	63	4	2011	2011	NUM
gujaf-84	63	5	as	as	ADP
gujaf-84	63	6	pre	pre	NOUN
gujaf-84	63	7	-	-	NOUN
gujaf-84	63	8	period	period	NOUN
gujaf-84	63	9	between	between	ADP
gujaf-84	63	10	and	and	CCONJ
gujaf-84	63	11	2012	2012	NUM
gujaf-84	63	12	-	-	SYM
gujaf-84	63	13	2014	2014	NUM
gujaf-84	63	14	as	as	ADP
gujaf-84	63	15	post	post	NOUN
gujaf-84	63	16	period	period	NOUN
gujaf-84	63	17	.	.	PUNCT
gujaf-84	64	1	the	the	DET
gujaf-84	64	2	gusau	gusau	ADJ
gujaf-84	64	3	journal	journal	NOUN
gujaf-84	64	4	of	of	ADP
gujaf-84	64	5	accounting	accounting	NOUN
gujaf-84	64	6	and	and	CCONJ
gujaf-84	64	7	finance	finance	NOUN
gujaf-84	64	8	,	,	PUNCT
gujaf-84	64	9	vol	vol	NOUN
gujaf-84	64	10	.	.	PROPN
gujaf-84	64	11	2	2	NUM
gujaf-84	64	12	,	,	PUNCT
gujaf-84	64	13	issue	issue	NOUN
gujaf-84	64	14	3	3	NUM
gujaf-84	64	15	,	,	PUNCT
gujaf-84	64	16	april	april	PROPN
gujaf-84	64	17	,	,	PUNCT
gujaf-84	64	18	2021	2021	NUM
gujaf-84	64	19	5	5	NUM
gujaf-84	64	20	study	study	NOUN
gujaf-84	64	21	used	use	VERB
gujaf-84	64	22	pooled	pool	VERB
gujaf-84	64	23	ordinary	ordinary	ADJ
gujaf-84	64	24	least	least	ADJ
gujaf-84	64	25	square	square	ADJ
gujaf-84	64	26	model	model	NOUN
gujaf-84	64	27	to	to	PART
gujaf-84	64	28	analyse	analyse	VERB
gujaf-84	64	29	the	the	DET
gujaf-84	64	30	data	datum	NOUN
gujaf-84	64	31	gathered	gather	VERB
gujaf-84	64	32	from	from	ADP
gujaf-84	64	33	thompson	thompson	PROPN
gujaf-84	64	34	reuters	reuters	PROPN
gujaf-84	64	35	data	datum	NOUN
gujaf-84	64	36	stream	stream	NOUN
gujaf-84	64	37	furthermore	furthermore	ADV
gujaf-84	64	38	,	,	PUNCT
gujaf-84	64	39	the	the	DET
gujaf-84	64	40	study	study	NOUN
gujaf-84	64	41	documented	document	VERB
gujaf-84	64	42	that	that	SCONJ
gujaf-84	64	43	accounting	accounting	NOUN
gujaf-84	64	44	information	information	NOUN
gujaf-84	64	45	of	of	ADP
gujaf-84	64	46	listed	list	VERB
gujaf-84	64	47	companies	company	NOUN
gujaf-84	64	48	in	in	ADP
gujaf-84	64	49	nigeria	nigeria	PROPN
gujaf-84	64	50	is	be	AUX
gujaf-84	64	51	value	value	NOUN
gujaf-84	64	52	relevant	relevant	ADJ
gujaf-84	64	53	by	by	ADP
gujaf-84	64	54	using	use	VERB
gujaf-84	64	55	the	the	DET
gujaf-84	64	56	ohlson	ohlson	NOUN
gujaf-84	64	57	model	model	NOUN
gujaf-84	64	58	.	.	PUNCT
gujaf-84	65	1	earnings	earning	NOUN
gujaf-84	65	2	was	be	AUX
gujaf-84	65	3	found	find	VERB
gujaf-84	65	4	to	to	PART
gujaf-84	65	5	be	be	AUX
gujaf-84	65	6	positively	positively	ADV
gujaf-84	65	7	and	and	CCONJ
gujaf-84	65	8	significantly	significantly	ADV
gujaf-84	65	9	related	relate	VERB
gujaf-84	65	10	to	to	ADP
gujaf-84	65	11	market	market	NOUN
gujaf-84	65	12	value	value	NOUN
gujaf-84	65	13	of	of	ADP
gujaf-84	65	14	equity	equity	NOUN
gujaf-84	65	15	.	.	PUNCT
gujaf-84	66	1	so	so	ADV
gujaf-84	66	2	also	also	ADV
gujaf-84	66	3	,	,	PUNCT
gujaf-84	66	4	the	the	DET
gujaf-84	66	5	study	study	NOUN
gujaf-84	66	6	found	find	VERB
gujaf-84	66	7	value	value	NOUN
gujaf-84	66	8	relevance	relevance	NOUN
gujaf-84	66	9	of	of	ADP
gujaf-84	66	10	earnings	earning	NOUN
gujaf-84	66	11	to	to	PART
gujaf-84	66	12	have	have	AUX
gujaf-84	66	13	increased	increase	VERB
gujaf-84	66	14	in	in	ADP
gujaf-84	66	15	the	the	DET
gujaf-84	66	16	post	post	ADJ
gujaf-84	66	17	-	-	ADJ
gujaf-84	66	18	adoption	adoption	ADJ
gujaf-84	66	19	period	period	NOUN
gujaf-84	66	20	.	.	PUNCT
gujaf-84	67	1	however	however	ADV
gujaf-84	67	2	,	,	PUNCT
gujaf-84	67	3	the	the	DET
gujaf-84	67	4	study	study	NOUN
gujaf-84	67	5	is	be	AUX
gujaf-84	67	6	somewhat	somewhat	ADV
gujaf-84	67	7	deficient	deficient	ADJ
gujaf-84	67	8	because	because	SCONJ
gujaf-84	67	9	the	the	DET
gujaf-84	67	10	data	datum	NOUN
gujaf-84	67	11	used	use	VERB
gujaf-84	67	12	for	for	ADP
gujaf-84	67	13	analysis	analysis	NOUN
gujaf-84	67	14	is	be	AUX
gujaf-84	67	15	gotten	get	VERB
gujaf-84	67	16	from	from	ADP
gujaf-84	67	17	an	an	DET
gujaf-84	67	18	online	online	ADJ
gujaf-84	67	19	data	datum	NOUN
gujaf-84	67	20	source	source	NOUN
gujaf-84	67	21	not	not	PART
gujaf-84	67	22	hand	hand	NOUN
gujaf-84	67	23	collected	collect	VERB
gujaf-84	67	24	by	by	ADP
gujaf-84	67	25	the	the	DET
gujaf-84	67	26	researcher	researcher	NOUN
gujaf-84	67	27	from	from	ADP
gujaf-84	67	28	the	the	DET
gujaf-84	67	29	firms	firm	NOUN
gujaf-84	67	30	’	’	PART
gujaf-84	67	31	financial	financial	ADJ
gujaf-84	67	32	statements	statement	NOUN
gujaf-84	67	33	or	or	CCONJ
gujaf-84	67	34	regulatory	regulatory	ADJ
gujaf-84	67	35	bodies	body	NOUN
gujaf-84	67	36	.	.	PUNCT
gujaf-84	68	1	therefore	therefore	ADV
gujaf-84	68	2	,	,	PUNCT
gujaf-84	68	3	the	the	DET
gujaf-84	68	4	reliability	reliability	NOUN
gujaf-84	68	5	of	of	ADP
gujaf-84	68	6	the	the	DET
gujaf-84	68	7	data	data	NOUN
gujaf-84	68	8	is	be	AUX
gujaf-84	68	9	of	of	ADP
gujaf-84	68	10	doubtful	doubtful	ADJ
gujaf-84	68	11	authenticity	authenticity	NOUN
gujaf-84	68	12	alfraih	alfraih	NOUN
gujaf-84	68	13	and	and	CCONJ
gujaf-84	68	14	alanezi	alanezi	PROPN
gujaf-84	68	15	(	(	PUNCT
gujaf-84	68	16	2015	2015	NUM
gujaf-84	68	17	)	)	PUNCT
gujaf-84	68	18	also	also	ADV
gujaf-84	68	19	conducted	conduct	VERB
gujaf-84	68	20	a	a	DET
gujaf-84	68	21	study	study	NOUN
gujaf-84	68	22	aimed	aim	VERB
gujaf-84	68	23	at	at	ADP
gujaf-84	68	24	critically	critically	ADV
gujaf-84	68	25	analysing	analyse	VERB
gujaf-84	68	26	the	the	DET
gujaf-84	68	27	association	association	NOUN
gujaf-84	68	28	between	between	ADP
gujaf-84	68	29	international	international	ADJ
gujaf-84	68	30	financial	financial	ADJ
gujaf-84	68	31	reporting	reporting	NOUN
gujaf-84	68	32	standards	standard	NOUN
gujaf-84	68	33	(	(	PUNCT
gujaf-84	68	34	ifrs	ifrs	NOUN
gujaf-84	68	35	)	)	PUNCT
gujaf-84	68	36	mandatory	mandatory	ADJ
gujaf-84	68	37	disclosures	disclosure	NOUN
gujaf-84	68	38	compliance	compliance	NOUN
gujaf-84	68	39	and	and	CCONJ
gujaf-84	68	40	the	the	DET
gujaf-84	68	41	value	value	NOUN
gujaf-84	68	42	relevance	relevance	NOUN
gujaf-84	68	43	of	of	ADP
gujaf-84	68	44	accounting	accounting	NOUN
gujaf-84	68	45	information	information	NOUN
gujaf-84	68	46	.	.	PUNCT
gujaf-84	69	1	this	this	DET
gujaf-84	69	2	association	association	NOUN
gujaf-84	69	3	was	be	AUX
gujaf-84	69	4	examined	examine	VERB
gujaf-84	69	5	within	within	ADP
gujaf-84	69	6	the	the	DET
gujaf-84	69	7	context	context	NOUN
gujaf-84	69	8	of	of	ADP
gujaf-84	69	9	listed	list	VERB
gujaf-84	69	10	companies	company	NOUN
gujaf-84	69	11	in	in	ADP
gujaf-84	69	12	kuwait	kuwait	PROPN
gujaf-84	69	13	,	,	PUNCT
gujaf-84	69	14	the	the	DET
gujaf-84	69	15	value	value	NOUN
gujaf-84	69	16	relevance	relevance	NOUN
gujaf-84	69	17	of	of	ADP
gujaf-84	69	18	financial	financial	ADJ
gujaf-84	69	19	statement	statement	NOUN
gujaf-84	69	20	information	information	NOUN
gujaf-84	69	21	,	,	PUNCT
gujaf-84	69	22	specifically	specifically	ADV
gujaf-84	69	23	earnings	earning	NOUN
gujaf-84	69	24	was	be	AUX
gujaf-84	69	25	empirically	empirically	ADV
gujaf-84	69	26	examined	examine	VERB
gujaf-84	69	27	using	use	VERB
gujaf-84	69	28	ohlson	ohlson	NOUN
gujaf-84	69	29	’s	’s	PART
gujaf-84	69	30	(	(	PUNCT
gujaf-84	69	31	1995	1995	NUM
gujaf-84	69	32	)	)	PUNCT
gujaf-84	69	33	model	model	NOUN
gujaf-84	69	34	that	that	PRON
gujaf-84	69	35	captures	capture	VERB
gujaf-84	69	36	the	the	DET
gujaf-84	69	37	compliance	compliance	NOUN
gujaf-84	69	38	level	level	NOUN
gujaf-84	69	39	with	with	ADP
gujaf-84	69	40	ifrs	ifrs	NOUN
gujaf-84	69	41	among	among	ADP
gujaf-84	69	42	the	the	DET
gujaf-84	69	43	listed	list	VERB
gujaf-84	69	44	firms	firm	NOUN
gujaf-84	69	45	.	.	PUNCT
gujaf-84	70	1	the	the	DET
gujaf-84	70	2	study	study	NOUN
gujaf-84	70	3	took	take	VERB
gujaf-84	70	4	a	a	DET
gujaf-84	70	5	sample	sample	NOUN
gujaf-84	70	6	of	of	ADP
gujaf-84	70	7	119	119	NUM
gujaf-84	70	8	listed	list	VERB
gujaf-84	70	9	firms	firm	NOUN
gujaf-84	70	10	and	and	CCONJ
gujaf-84	70	11	used	use	VERB
gujaf-84	70	12	ols	ol	NOUN
gujaf-84	70	13	technique	technique	NOUN
gujaf-84	70	14	of	of	ADP
gujaf-84	70	15	analysis	analysis	NOUN
gujaf-84	70	16	;	;	PUNCT
gujaf-84	70	17	the	the	DET
gujaf-84	70	18	results	result	NOUN
gujaf-84	70	19	of	of	ADP
gujaf-84	70	20	the	the	DET
gujaf-84	70	21	study	study	NOUN
gujaf-84	70	22	show	show	VERB
gujaf-84	70	23	that	that	SCONJ
gujaf-84	70	24	there	there	PRON
gujaf-84	70	25	is	be	VERB
gujaf-84	70	26	statistically	statistically	ADV
gujaf-84	70	27	significant	significant	ADJ
gujaf-84	70	28	association	association	NOUN
gujaf-84	70	29	between	between	ADP
gujaf-84	70	30	the	the	DET
gujaf-84	70	31	compliance	compliance	NOUN
gujaf-84	70	32	level	level	NOUN
gujaf-84	70	33	with	with	ADP
gujaf-84	70	34	ifrs	ifrs	NOUN
gujaf-84	70	35	and	and	CCONJ
gujaf-84	70	36	the	the	DET
gujaf-84	70	37	value	value	NOUN
gujaf-84	70	38	relevance	relevance	NOUN
gujaf-84	70	39	of	of	ADP
gujaf-84	70	40	earnings	earning	NOUN
gujaf-84	70	41	to	to	ADP
gujaf-84	70	42	investors	investor	NOUN
gujaf-84	70	43	in	in	ADP
gujaf-84	70	44	kuwait	kuwait	PROPN
gujaf-84	70	45	exchange	exchange	PROPN
gujaf-84	70	46	.	.	PUNCT
gujaf-84	71	1	however	however	ADV
gujaf-84	71	2	,	,	PUNCT
gujaf-84	71	3	cross	cross	VERB
gujaf-84	71	4	sectional	sectional	ADJ
gujaf-84	71	5	data	datum	NOUN
gujaf-84	71	6	was	be	AUX
gujaf-84	71	7	used	use	VERB
gujaf-84	71	8	,	,	PUNCT
gujaf-84	71	9	but	but	CCONJ
gujaf-84	71	10	this	this	DET
gujaf-84	71	11	study	study	NOUN
gujaf-84	71	12	will	will	AUX
gujaf-84	71	13	improve	improve	VERB
gujaf-84	71	14	on	on	ADP
gujaf-84	71	15	that	that	PRON
gujaf-84	71	16	by	by	ADP
gujaf-84	71	17	using	use	VERB
gujaf-84	71	18	panel	panel	NOUN
gujaf-84	71	19	data	datum	NOUN
gujaf-84	71	20	2.2	2.2	NUM
gujaf-84	71	21	book	book	NOUN
gujaf-84	71	22	value	value	NOUN
gujaf-84	71	23	and	and	CCONJ
gujaf-84	71	24	share	share	NOUN
gujaf-84	71	25	prices	price	NOUN
gujaf-84	71	26	rodosthenous	rodosthenous	ADJ
gujaf-84	71	27	(	(	PUNCT
gujaf-84	71	28	2017	2017	NUM
gujaf-84	71	29	)	)	PUNCT
gujaf-84	71	30	examined	examine	VERB
gujaf-84	71	31	value	value	NOUN
gujaf-84	71	32	relevance	relevance	NOUN
gujaf-84	71	33	of	of	ADP
gujaf-84	71	34	accounting	account	VERB
gujaf-84	71	35	information	information	NOUN
gujaf-84	71	36	in	in	ADP
gujaf-84	71	37	the	the	DET
gujaf-84	71	38	early	early	ADJ
gujaf-84	71	39	years	year	NOUN
gujaf-84	71	40	of	of	ADP
gujaf-84	71	41	financial	financial	ADJ
gujaf-84	71	42	crisis	crisis	NOUN
gujaf-84	71	43	in	in	ADP
gujaf-84	71	44	greece	greece	PROPN
gujaf-84	71	45	between	between	ADP
gujaf-84	71	46	2010	2010	NUM
gujaf-84	71	47	and	and	CCONJ
gujaf-84	71	48	2012	2012	NUM
gujaf-84	71	49	.	.	PUNCT
gujaf-84	72	1	the	the	DET
gujaf-84	72	2	study	study	NOUN
gujaf-84	72	3	employed	employ	VERB
gujaf-84	72	4	ohlson	ohlson	NOUN
gujaf-84	72	5	model	model	NOUN
gujaf-84	72	6	(	(	PUNCT
gujaf-84	72	7	1995	1995	NUM
gujaf-84	72	8	)	)	PUNCT
gujaf-84	72	9	and	and	CCONJ
gujaf-84	72	10	a	a	DET
gujaf-84	72	11	sample	sample	NOUN
gujaf-84	72	12	of	of	ADP
gujaf-84	72	13	150	150	NUM
gujaf-84	72	14	firms	firm	NOUN
gujaf-84	72	15	among	among	ADP
gujaf-84	72	16	the	the	DET
gujaf-84	72	17	listed	list	VERB
gujaf-84	72	18	firms	firm	NOUN
gujaf-84	72	19	in	in	ADP
gujaf-84	72	20	greece	greece	PROPN
gujaf-84	72	21	.	.	PUNCT
gujaf-84	73	1	the	the	DET
gujaf-84	73	2	study	study	NOUN
gujaf-84	73	3	documented	document	VERB
gujaf-84	73	4	that	that	PRON
gujaf-84	73	5	book	book	NOUN
gujaf-84	73	6	value	value	NOUN
gujaf-84	73	7	has	have	VERB
gujaf-84	73	8	positive	positive	ADJ
gujaf-84	73	9	statistical	statistical	ADJ
gujaf-84	73	10	relationship	relationship	NOUN
gujaf-84	73	11	with	with	ADP
gujaf-84	73	12	share	share	NOUN
gujaf-84	73	13	prices	price	NOUN
gujaf-84	73	14	in	in	ADP
gujaf-84	73	15	the	the	DET
gujaf-84	73	16	period	period	NOUN
gujaf-84	73	17	of	of	ADP
gujaf-84	73	18	crisis	crisis	NOUN
gujaf-84	73	19	.	.	PUNCT
gujaf-84	74	1	the	the	DET
gujaf-84	74	2	empirical	empirical	ADJ
gujaf-84	74	3	study	study	NOUN
gujaf-84	74	4	studied	study	VERB
gujaf-84	74	5	many	many	ADJ
gujaf-84	74	6	listed	list	VERB
gujaf-84	74	7	firms	firm	NOUN
gujaf-84	74	8	cutting	cut	VERB
gujaf-84	74	9	across	across	ADP
gujaf-84	74	10	many	many	ADJ
gujaf-84	74	11	sectors	sector	NOUN
gujaf-84	74	12	and	and	CCONJ
gujaf-84	74	13	because	because	SCONJ
gujaf-84	74	14	of	of	ADP
gujaf-84	74	15	the	the	DET
gujaf-84	74	16	diverse	diverse	ADJ
gujaf-84	74	17	nature	nature	NOUN
gujaf-84	74	18	of	of	ADP
gujaf-84	74	19	the	the	DET
gujaf-84	74	20	companie	companie	NOUN
gujaf-84	74	21	the	the	DET
gujaf-84	74	22	findings	finding	NOUN
gujaf-84	74	23	can	can	AUX
gujaf-84	74	24	not	not	PART
gujaf-84	74	25	be	be	AUX
gujaf-84	74	26	applicable	applicable	ADJ
gujaf-84	74	27	to	to	ADP
gujaf-84	74	28	a	a	DET
gujaf-84	74	29	particular	particular	ADJ
gujaf-84	74	30	sector	sector	NOUN
gujaf-84	74	31	like	like	ADP
gujaf-84	74	32	agriculture	agriculture	NOUN
gujaf-84	74	33	.	.	PUNCT
gujaf-84	75	1	uwuigbe	uwuigbe	NOUN
gujaf-84	75	2	et	et	PROPN
gujaf-84	75	3	al	al	PROPN
gujaf-84	75	4	.	.	PUNCT
gujaf-84	76	1	(	(	PUNCT
gujaf-84	76	2	2016	2016	NUM
gujaf-84	76	3	)	)	PUNCT
gujaf-84	76	4	also	also	ADV
gujaf-84	76	5	conducted	conduct	VERB
gujaf-84	76	6	a	a	DET
gujaf-84	76	7	study	study	NOUN
gujaf-84	76	8	with	with	ADP
gujaf-84	76	9	the	the	DET
gujaf-84	76	10	aim	aim	NOUN
gujaf-84	76	11	of	of	ADP
gujaf-84	76	12	investigating	investigate	VERB
gujaf-84	76	13	how	how	SCONJ
gujaf-84	76	14	value	value	NOUN
gujaf-84	76	15	relevant	relevant	ADJ
gujaf-84	76	16	ac	ac	PROPN
gujaf-84	76	17	accounting	accounting	PROPN
gujaf-84	76	18	information	information	NOUN
gujaf-84	76	19	among	among	ADP
gujaf-84	76	20	the	the	DET
gujaf-84	76	21	listed	list	VERB
gujaf-84	76	22	banks	bank	NOUN
gujaf-84	76	23	is	be	AUX
gujaf-84	76	24	between	between	ADP
gujaf-84	76	25	2010	2010	NUM
gujaf-84	76	26	and	and	CCONJ
gujaf-84	76	27	2014	2014	NUM
gujaf-84	76	28	.	.	PUNCT
gujaf-84	77	1	the	the	DET
gujaf-84	77	2	study	study	NOUN
gujaf-84	77	3	maintained	maintain	VERB
gujaf-84	77	4	ols	ol	NOUN
gujaf-84	77	5	technique	technique	NOUN
gujaf-84	77	6	of	of	ADP
gujaf-84	77	7	analysis	analysis	NOUN
gujaf-84	77	8	and	and	CCONJ
gujaf-84	77	9	a	a	DET
gujaf-84	77	10	sample	sample	NOUN
gujaf-84	77	11	of	of	ADP
gujaf-84	77	12	15	15	NUM
gujaf-84	77	13	banks	bank	NOUN
gujaf-84	77	14	.	.	PUNCT
gujaf-84	78	1	the	the	DET
gujaf-84	78	2	study	study	NOUN
gujaf-84	78	3	found	find	VERB
gujaf-84	78	4	book	book	NOUN
gujaf-84	78	5	value	value	NOUN
gujaf-84	78	6	to	to	PART
gujaf-84	78	7	be	be	AUX
gujaf-84	78	8	statistically	statistically	ADV
gujaf-84	78	9	but	but	CCONJ
gujaf-84	78	10	negatively	negatively	ADV
gujaf-84	78	11	related	relate	VERB
gujaf-84	78	12	to	to	PART
gujaf-84	78	13	share	share	VERB
gujaf-84	78	14	prices	price	NOUN
gujaf-84	78	15	.	.	PUNCT
gujaf-84	79	1	in	in	ADP
gujaf-84	79	2	addition	addition	NOUN
gujaf-84	79	3	,	,	PUNCT
gujaf-84	79	4	solomon	solomon	PROPN
gujaf-84	79	5	,	,	PUNCT
gujaf-84	79	6	memba	memba	NOUN
gujaf-84	79	7	and	and	CCONJ
gujaf-84	79	8	muturi	muturi	NOUN
gujaf-84	79	9	(	(	PUNCT
gujaf-84	79	10	2016	2016	NUM
gujaf-84	79	11	)	)	PUNCT
gujaf-84	79	12	studied	study	VERB
gujaf-84	79	13	value	value	NOUN
gujaf-84	79	14	relevance	relevance	NOUN
gujaf-84	79	15	of	of	ADP
gujaf-84	79	16	accounting	account	VERB
gujaf-84	79	17	information	information	NOUN
gujaf-84	79	18	in	in	ADP
gujaf-84	79	19	the	the	DET
gujaf-84	79	20	listed	list	VERB
gujaf-84	79	21	firms	firm	NOUN
gujaf-84	79	22	on	on	ADP
gujaf-84	79	23	the	the	DET
gujaf-84	79	24	floor	floor	NOUN
gujaf-84	79	25	of	of	ADP
gujaf-84	79	26	nigerian	nigerian	ADJ
gujaf-84	79	27	stock	stock	NOUN
gujaf-84	79	28	exchange	exchange	NOUN
gujaf-84	79	29	between	between	ADP
gujaf-84	79	30	2004	2004	NUM
gujaf-84	79	31	and	and	CCONJ
gujaf-84	79	32	2014	2014	NUM
gujaf-84	79	33	.	.	PUNCT
gujaf-84	80	1	the	the	DET
gujaf-84	80	2	study	study	NOUN
gujaf-84	80	3	used	use	VERB
gujaf-84	80	4	a	a	DET
gujaf-84	80	5	sample	sample	NOUN
gujaf-84	80	6	of	of	ADP
gujaf-84	80	7	58	58	NUM
gujaf-84	80	8	firms	firm	NOUN
gujaf-84	80	9	,	,	PUNCT
gujaf-84	80	10	after	after	ADP
gujaf-84	80	11	analysing	analyse	VERB
gujaf-84	80	12	data	datum	NOUN
gujaf-84	80	13	using	use	VERB
gujaf-84	80	14	ols	ol	NOUN
gujaf-84	80	15	tool	tool	NOUN
gujaf-84	80	16	of	of	ADP
gujaf-84	80	17	analysis	analysis	NOUN
gujaf-84	80	18	,	,	PUNCT
gujaf-84	80	19	it	it	PRON
gujaf-84	80	20	was	be	AUX
gujaf-84	80	21	documented	document	VERB
gujaf-84	80	22	that	that	SCONJ
gujaf-84	80	23	there	there	PRON
gujaf-84	80	24	is	be	VERB
gujaf-84	80	25	positive	positive	ADJ
gujaf-84	80	26	but	but	CCONJ
gujaf-84	80	27	insignificant	insignificant	ADJ
gujaf-84	80	28	relationship	relationship	NOUN
gujaf-84	80	29	between	between	ADP
gujaf-84	80	30	book	book	NOUN
gujaf-84	80	31	value	value	NOUN
gujaf-84	80	32	and	and	CCONJ
gujaf-84	80	33	share	share	NOUN
gujaf-84	80	34	price	price	NOUN
gujaf-84	80	35	.	.	PUNCT
gujaf-84	81	1	however	however	ADV
gujaf-84	81	2	,	,	PUNCT
gujaf-84	81	3	the	the	DET
gujaf-84	81	4	study	study	NOUN
gujaf-84	81	5	used	use	VERB
gujaf-84	81	6	only	only	ADV
gujaf-84	81	7	one	one	NUM
gujaf-84	81	8	independent	independent	ADJ
gujaf-84	81	9	variable	variable	NOUN
gujaf-84	81	10	.	.	PUNCT
gujaf-84	82	1	alfraih	alfraih	NOUN
gujaf-84	82	2	and	and	CCONJ
gujaf-84	82	3	alanezi	alanezi	PROPN
gujaf-84	82	4	(	(	PUNCT
gujaf-84	82	5	2015	2015	NUM
gujaf-84	82	6	)	)	PUNCT
gujaf-84	82	7	also	also	ADV
gujaf-84	82	8	conducted	conduct	VERB
gujaf-84	82	9	a	a	DET
gujaf-84	82	10	study	study	NOUN
gujaf-84	82	11	aimed	aim	VERB
gujaf-84	82	12	at	at	ADP
gujaf-84	82	13	exploring	explore	VERB
gujaf-84	82	14	the	the	DET
gujaf-84	82	15	association	association	NOUN
gujaf-84	82	16	between	between	ADP
gujaf-84	82	17	the	the	DET
gujaf-84	82	18	compliance	compliance	NOUN
gujaf-84	82	19	with	with	ADP
gujaf-84	82	20	international	international	ADJ
gujaf-84	82	21	financial	financial	ADJ
gujaf-84	82	22	reporting	reporting	NOUN
gujaf-84	82	23	standards	standard	NOUN
gujaf-84	82	24	(	(	PUNCT
gujaf-84	82	25	ifrs	ifrs	NOUN
gujaf-84	82	26	)	)	PUNCT
gujaf-84	82	27	mandatory	mandatory	ADJ
gujaf-84	82	28	disclosures	disclosure	NOUN
gujaf-84	82	29	and	and	CCONJ
gujaf-84	82	30	the	the	DET
gujaf-84	82	31	value	value	NOUN
gujaf-84	82	32	relevance	relevance	NOUN
gujaf-84	82	33	of	of	ADP
gujaf-84	82	34	accounting	accounting	NOUN
gujaf-84	82	35	information	information	NOUN
gujaf-84	82	36	.	.	PUNCT
gujaf-84	83	1	this	this	DET
gujaf-84	83	2	association	association	NOUN
gujaf-84	83	3	is	be	AUX
gujaf-84	83	4	examined	examine	VERB
gujaf-84	83	5	in	in	ADP
gujaf-84	83	6	the	the	DET
gujaf-84	83	7	context	context	NOUN
gujaf-84	83	8	of	of	ADP
gujaf-84	83	9	listed	list	VERB
gujaf-84	83	10	companies	company	NOUN
gujaf-84	83	11	in	in	ADP
gujaf-84	83	12	kuwait	kuwait	PROPN
gujaf-84	83	13	,	,	PUNCT
gujaf-84	83	14	the	the	DET
gujaf-84	83	15	value	value	NOUN
gujaf-84	83	16	relevance	relevance	NOUN
gujaf-84	83	17	of	of	ADP
gujaf-84	83	18	financial	financial	ADJ
gujaf-84	83	19	statement	statement	NOUN
gujaf-84	83	20	information	information	NOUN
gujaf-84	83	21	,	,	PUNCT
gujaf-84	83	22	specifically	specifically	ADV
gujaf-84	83	23	earnings	earning	NOUN
gujaf-84	83	24	was	be	AUX
gujaf-84	83	25	examined	examine	VERB
gujaf-84	83	26	empirically	empirically	ADV
gujaf-84	83	27	using	use	VERB
gujaf-84	83	28	ohlson	ohlson	NOUN
gujaf-84	83	29	’s	’s	PART
gujaf-84	83	30	(	(	PUNCT
gujaf-84	83	31	1995	1995	NUM
gujaf-84	83	32	)	)	PUNCT
gujaf-84	83	33	valuation	valuation	NOUN
gujaf-84	83	34	model	model	NOUN
gujaf-84	83	35	that	that	PRON
gujaf-84	83	36	captures	capture	VERB
gujaf-84	83	37	the	the	DET
gujaf-84	83	38	level	level	NOUN
gujaf-84	83	39	of	of	ADP
gujaf-84	83	40	compliance	compliance	NOUN
gujaf-84	83	41	with	with	ADP
gujaf-84	83	42	ifrs	ifrs	PROPN
gujaf-84	83	43	among	among	ADP
gujaf-84	83	44	the	the	DET
gujaf-84	83	45	listed	list	VERB
gujaf-84	83	46	firms	firm	NOUN
gujaf-84	83	47	.	.	PUNCT
gujaf-84	84	1	the	the	DET
gujaf-84	84	2	study	study	NOUN
gujaf-84	84	3	used	use	VERB
gujaf-84	84	4	a	a	DET
gujaf-84	84	5	sample	sample	NOUN
gujaf-84	84	6	of	of	ADP
gujaf-84	84	7	119	119	NUM
gujaf-84	84	8	listed	list	VERB
gujaf-84	84	9	firms	firm	NOUN
gujaf-84	84	10	and	and	CCONJ
gujaf-84	84	11	ols	ol	NOUN
gujaf-84	84	12	technique	technique	NOUN
gujaf-84	84	13	of	of	ADP
gujaf-84	84	14	analysis	analysis	NOUN
gujaf-84	84	15	;	;	PUNCT
gujaf-84	84	16	the	the	DET
gujaf-84	84	17	results	result	NOUN
gujaf-84	84	18	show	show	VERB
gujaf-84	84	19	that	that	SCONJ
gujaf-84	84	20	there	there	PRON
gujaf-84	84	21	is	be	VERB
gujaf-84	84	22	a	a	DET
gujaf-84	84	23	significant	significant	ADJ
gujaf-84	84	24	relationship	relationship	NOUN
gujaf-84	84	25	gusau	gusau	ADJ
gujaf-84	84	26	journal	journal	NOUN
gujaf-84	84	27	of	of	ADP
gujaf-84	84	28	accounting	accounting	NOUN
gujaf-84	84	29	and	and	CCONJ
gujaf-84	84	30	finance	finance	NOUN
gujaf-84	84	31	,	,	PUNCT
gujaf-84	84	32	vol	vol	NOUN
gujaf-84	84	33	.	.	PROPN
gujaf-84	84	34	2	2	NUM
gujaf-84	84	35	,	,	PUNCT
gujaf-84	84	36	issue	issue	NOUN
gujaf-84	84	37	3	3	NUM
gujaf-84	84	38	,	,	PUNCT
gujaf-84	84	39	april	april	PROPN
gujaf-84	84	40	,	,	PUNCT
gujaf-84	84	41	2021	2021	NUM
gujaf-84	84	42	6	6	NUM
gujaf-84	84	43	between	between	ADP
gujaf-84	84	44	the	the	DET
gujaf-84	84	45	compliance	compliance	NOUN
gujaf-84	84	46	with	with	ADP
gujaf-84	84	47	ifrs	ifrs	PROPN
gujaf-84	84	48	and	and	CCONJ
gujaf-84	84	49	the	the	DET
gujaf-84	84	50	value	value	NOUN
gujaf-84	84	51	relevance	relevance	NOUN
gujaf-84	84	52	of	of	ADP
gujaf-84	84	53	book	book	NOUN
gujaf-84	84	54	value	value	NOUN
gujaf-84	84	55	to	to	ADP
gujaf-84	84	56	kuwait	kuwait	PROPN
gujaf-84	84	57	stock	stock	PROPN
gujaf-84	84	58	exchange	exchange	PROPN
gujaf-84	84	59	investors	investor	NOUN
gujaf-84	84	60	.	.	PUNCT
gujaf-84	85	1	however	however	ADV
gujaf-84	85	2	,	,	PUNCT
gujaf-84	85	3	their	their	PRON
gujaf-84	85	4	study	study	NOUN
gujaf-84	85	5	used	use	VERB
gujaf-84	85	6	cross	cross	PROPN
gujaf-84	85	7	sectional	sectional	ADJ
gujaf-84	85	8	data	datum	NOUN
gujaf-84	85	9	.	.	PUNCT
gujaf-84	86	1	the	the	DET
gujaf-84	86	2	next	next	ADJ
gujaf-84	86	3	study	study	NOUN
gujaf-84	86	4	was	be	AUX
gujaf-84	86	5	conducted	conduct	VERB
gujaf-84	86	6	by	by	ADP
gujaf-84	86	7	sullubawa	sullubawa	PROPN
gujaf-84	86	8	(	(	PUNCT
gujaf-84	86	9	2015	2015	NUM
gujaf-84	86	10	)	)	PUNCT
gujaf-84	86	11	with	with	ADP
gujaf-84	86	12	an	an	DET
gujaf-84	86	13	objective	objective	NOUN
gujaf-84	86	14	of	of	ADP
gujaf-84	86	15	investigating	investigate	VERB
gujaf-84	86	16	the	the	DET
gujaf-84	86	17	value	value	NOUN
gujaf-84	86	18	relevance	relevance	NOUN
gujaf-84	86	19	of	of	ADP
gujaf-84	86	20	accounting	account	VERB
gujaf-84	86	21	information	information	NOUN
gujaf-84	86	22	among	among	ADP
gujaf-84	86	23	listed	list	VERB
gujaf-84	86	24	companies	company	NOUN
gujaf-84	86	25	in	in	ADP
gujaf-84	86	26	nigeria	nigeria	PROPN
gujaf-84	86	27	.	.	PUNCT
gujaf-84	87	1	additionally	additionally	ADV
gujaf-84	87	2	,	,	PUNCT
gujaf-84	87	3	the	the	DET
gujaf-84	87	4	study	study	NOUN
gujaf-84	87	5	also	also	ADV
gujaf-84	87	6	studied	study	VERB
gujaf-84	87	7	the	the	DET
gujaf-84	87	8	impact	impact	NOUN
gujaf-84	87	9	of	of	ADP
gujaf-84	87	10	ifrs	ifrs	NOUN
gujaf-84	87	11	on	on	ADP
gujaf-84	87	12	the	the	DET
gujaf-84	87	13	value	value	NOUN
gujaf-84	87	14	relevance	relevance	NOUN
gujaf-84	87	15	of	of	ADP
gujaf-84	87	16	accounting	account	VERB
gujaf-84	87	17	information	information	NOUN
gujaf-84	87	18	in	in	ADP
gujaf-84	87	19	nigerian	nigerian	PROPN
gujaf-84	87	20	.	.	PUNCT
gujaf-84	88	1	samples	sample	NOUN
gujaf-84	88	2	of	of	ADP
gujaf-84	88	3	68	68	NUM
gujaf-84	88	4	companies	company	NOUN
gujaf-84	88	5	on	on	ADP
gujaf-84	88	6	the	the	DET
gujaf-84	88	7	floor	floor	NOUN
gujaf-84	88	8	of	of	ADP
gujaf-84	88	9	nse	nse	NOUN
gujaf-84	88	10	were	be	AUX
gujaf-84	88	11	used	use	VERB
gujaf-84	88	12	and	and	CCONJ
gujaf-84	88	13	the	the	DET
gujaf-84	88	14	study	study	NOUN
gujaf-84	88	15	covered	cover	VERB
gujaf-84	88	16	a	a	DET
gujaf-84	88	17	period	period	NOUN
gujaf-84	88	18	of	of	ADP
gujaf-84	88	19	6	6	NUM
gujaf-84	88	20	years	year	NOUN
gujaf-84	88	21	(	(	PUNCT
gujaf-84	88	22	2009	2009	NUM
gujaf-84	88	23	-	-	SYM
gujaf-84	88	24	2014	2014	NUM
gujaf-84	88	25	)	)	PUNCT
gujaf-84	88	26	.	.	PUNCT
gujaf-84	89	1	pre	pre	ADJ
gujaf-84	89	2	-	-	ADJ
gujaf-84	89	3	ifrs	ifrs	ADJ
gujaf-84	89	4	period	period	NOUN
gujaf-84	89	5	between	between	ADP
gujaf-84	89	6	2009	2009	NUM
gujaf-84	89	7	and	and	CCONJ
gujaf-84	89	8	2011	2011	NUM
gujaf-84	89	9	and	and	CCONJ
gujaf-84	89	10	post	post	ADJ
gujaf-84	89	11	-	-	ADJ
gujaf-84	89	12	ifrs	ifrs	ADJ
gujaf-84	89	13	period	period	NOUN
gujaf-84	89	14	from	from	ADP
gujaf-84	89	15	20122014	20122014	NUM
gujaf-84	89	16	was	be	AUX
gujaf-84	89	17	studied	study	VERB
gujaf-84	89	18	.	.	PUNCT
gujaf-84	90	1	the	the	DET
gujaf-84	90	2	study	study	NOUN
gujaf-84	90	3	used	use	VERB
gujaf-84	90	4	pooled	pool	VERB
gujaf-84	90	5	ols	ol	NOUN
gujaf-84	90	6	to	to	PART
gujaf-84	90	7	analyse	analyse	VERB
gujaf-84	90	8	the	the	DET
gujaf-84	90	9	data	datum	NOUN
gujaf-84	90	10	extracted	extract	VERB
gujaf-84	90	11	from	from	ADP
gujaf-84	90	12	thompson	thompson	PROPN
gujaf-84	90	13	reuters	reuters	PROPN
gujaf-84	90	14	online	online	PROPN
gujaf-84	90	15	data	data	PROPN
gujaf-84	90	16	stream	stream	NOUN
gujaf-84	90	17	.	.	PUNCT
gujaf-84	91	1	furthermore	furthermore	ADV
gujaf-84	91	2	,	,	PUNCT
gujaf-84	91	3	the	the	DET
gujaf-84	91	4	study	study	NOUN
gujaf-84	91	5	found	find	VERB
gujaf-84	91	6	that	that	SCONJ
gujaf-84	91	7	accounting	accounting	NOUN
gujaf-84	91	8	information	information	NOUN
gujaf-84	91	9	of	of	ADP
gujaf-84	91	10	listed	list	VERB
gujaf-84	91	11	companies	company	NOUN
gujaf-84	91	12	in	in	ADP
gujaf-84	91	13	nigeria	nigeria	PROPN
gujaf-84	91	14	is	be	AUX
gujaf-84	91	15	value	value	NOUN
gujaf-84	91	16	relevant	relevant	ADJ
gujaf-84	91	17	using	use	VERB
gujaf-84	91	18	the	the	DET
gujaf-84	91	19	ohlson	ohlson	NOUN
gujaf-84	91	20	model	model	NOUN
gujaf-84	91	21	.	.	PUNCT
gujaf-84	92	1	it	it	PRON
gujaf-84	92	2	was	be	AUX
gujaf-84	92	3	found	find	VERB
gujaf-84	92	4	that	that	SCONJ
gujaf-84	92	5	there	there	PRON
gujaf-84	92	6	is	be	VERB
gujaf-84	92	7	positive	positive	ADJ
gujaf-84	92	8	but	but	CCONJ
gujaf-84	92	9	significant	significant	ADJ
gujaf-84	92	10	relationship	relationship	NOUN
gujaf-84	92	11	between	between	ADP
gujaf-84	92	12	book	book	NOUN
gujaf-84	92	13	value	value	NOUN
gujaf-84	92	14	and	and	CCONJ
gujaf-84	92	15	share	share	NOUN
gujaf-84	92	16	price	price	NOUN
gujaf-84	92	17	.	.	PUNCT
gujaf-84	93	1	so	so	ADV
gujaf-84	93	2	also	also	ADV
gujaf-84	93	3	,	,	PUNCT
gujaf-84	93	4	it	it	PRON
gujaf-84	93	5	was	be	AUX
gujaf-84	93	6	established	establish	VERB
gujaf-84	93	7	that	that	SCONJ
gujaf-84	93	8	how	how	SCONJ
gujaf-84	93	9	value	value	NOUN
gujaf-84	93	10	relevant	relevant	ADJ
gujaf-84	93	11	book	book	NOUN
gujaf-84	93	12	value	value	NOUN
gujaf-84	93	13	is	be	AUX
gujaf-84	93	14	had	have	AUX
gujaf-84	93	15	gone	go	VERB
gujaf-84	93	16	up	up	ADP
gujaf-84	93	17	after	after	ADP
gujaf-84	93	18	ifrs	ifrs	NOUN
gujaf-84	93	19	.	.	PUNCT
gujaf-84	94	1	however	however	ADV
gujaf-84	94	2	,	,	PUNCT
gujaf-84	94	3	the	the	DET
gujaf-84	94	4	researcher	researcher	NOUN
gujaf-84	94	5	did	do	AUX
gujaf-84	94	6	not	not	PART
gujaf-84	94	7	collect	collect	VERB
gujaf-84	94	8	the	the	DET
gujaf-84	94	9	data	datum	NOUN
gujaf-84	94	10	himself	himself	PRON
gujaf-84	94	11	making	make	VERB
gujaf-84	94	12	it	it	PRON
gujaf-84	94	13	vulnerable	vulnerable	ADJ
gujaf-84	94	14	to	to	ADP
gujaf-84	94	15	data	datum	NOUN
gujaf-84	94	16	collection	collection	NOUN
gujaf-84	94	17	unreliability	unreliability	NOUN
gujaf-84	94	18	.	.	PUNCT
gujaf-84	95	1	2.3	2.3	NUM
gujaf-84	95	2	cash	cash	NOUN
gujaf-84	95	3	from	from	ADP
gujaf-84	95	4	operation	operation	NOUN
gujaf-84	95	5	and	and	CCONJ
gujaf-84	95	6	share	share	NOUN
gujaf-84	95	7	prices	price	NOUN
gujaf-84	95	8	omokhudu	omokhudu	VERB
gujaf-84	95	9	and	and	CCONJ
gujaf-84	95	10	ibadin	ibadin	NOUN
gujaf-84	95	11	(	(	PUNCT
gujaf-84	95	12	2015	2015	NUM
gujaf-84	95	13	)	)	PUNCT
gujaf-84	95	14	examined	examine	VERB
gujaf-84	95	15	value	value	NOUN
gujaf-84	95	16	relevance	relevance	NOUN
gujaf-84	95	17	between	between	ADP
gujaf-84	95	18	the	the	DET
gujaf-84	95	19	year	year	NOUN
gujaf-84	95	20	1994	1994	NUM
gujaf-84	95	21	and	and	CCONJ
gujaf-84	95	22	2013	2013	NUM
gujaf-84	95	23	.	.	PUNCT
gujaf-84	96	1	the	the	DET
gujaf-84	96	2	study	study	NOUN
gujaf-84	96	3	used	use	VERB
gujaf-84	96	4	ols	ol	NOUN
gujaf-84	96	5	technique	technique	NOUN
gujaf-84	96	6	of	of	ADP
gujaf-84	96	7	analysis	analysis	NOUN
gujaf-84	96	8	and	and	CCONJ
gujaf-84	96	9	a	a	DET
gujaf-84	96	10	sample	sample	NOUN
gujaf-84	96	11	size	size	NOUN
gujaf-84	96	12	of	of	ADP
gujaf-84	96	13	47	47	NUM
gujaf-84	96	14	firms	firm	NOUN
gujaf-84	96	15	out	out	ADP
gujaf-84	96	16	of	of	ADP
gujaf-84	96	17	the	the	DET
gujaf-84	96	18	listed	list	VERB
gujaf-84	96	19	firms	firm	NOUN
gujaf-84	96	20	in	in	ADP
gujaf-84	96	21	the	the	DET
gujaf-84	96	22	nigeria	nigeria	PROPN
gujaf-84	96	23	stock	stock	NOUN
gujaf-84	96	24	market	market	NOUN
gujaf-84	96	25	and	and	CCONJ
gujaf-84	96	26	found	find	VERB
gujaf-84	96	27	cash	cash	NOUN
gujaf-84	96	28	flow	flow	NOUN
gujaf-84	96	29	among	among	ADP
gujaf-84	96	30	other	other	ADJ
gujaf-84	96	31	independent	independent	ADJ
gujaf-84	96	32	variables	variable	NOUN
gujaf-84	96	33	to	to	PART
gujaf-84	96	34	be	be	AUX
gujaf-84	96	35	statistically	statistically	ADV
gujaf-84	96	36	and	and	CCONJ
gujaf-84	96	37	significantly	significantly	ADV
gujaf-84	96	38	associated	associate	VERB
gujaf-84	96	39	with	with	ADP
gujaf-84	96	40	market	market	NOUN
gujaf-84	96	41	value	value	NOUN
gujaf-84	96	42	.	.	PUNCT
gujaf-84	97	1	however	however	ADV
gujaf-84	97	2	,	,	PUNCT
gujaf-84	97	3	the	the	DET
gujaf-84	97	4	study	study	NOUN
gujaf-84	97	5	did	do	AUX
gujaf-84	97	6	n’t	not	PART
gujaf-84	97	7	conduct	conduct	VERB
gujaf-84	97	8	post	post	NOUN
gujaf-84	97	9	estimation	estimation	NOUN
gujaf-84	97	10	test	test	NOUN
gujaf-84	97	11	.	.	PUNCT
gujaf-84	98	1	additionally	additionally	ADV
gujaf-84	98	2	,	,	PUNCT
gujaf-84	98	3	camodeca	camodeca	NOUN
gujaf-84	98	4	,	,	PUNCT
gujaf-84	98	5	almici	almici	NOUN
gujaf-84	98	6	and	and	CCONJ
gujaf-84	98	7	brivio	brivio	NOUN
gujaf-84	98	8	(	(	PUNCT
gujaf-84	98	9	2014	2014	NUM
gujaf-84	98	10	)	)	PUNCT
gujaf-84	98	11	studied	study	VERB
gujaf-84	98	12	value	value	NOUN
gujaf-84	98	13	relevance	relevance	NOUN
gujaf-84	98	14	of	of	ADP
gujaf-84	98	15	accounting	account	VERB
gujaf-84	98	16	information	information	NOUN
gujaf-84	98	17	among	among	ADP
gujaf-84	98	18	the	the	DET
gujaf-84	98	19	listed	list	VERB
gujaf-84	98	20	firms	firm	NOUN
gujaf-84	98	21	on	on	ADP
gujaf-84	98	22	the	the	DET
gujaf-84	98	23	milan	milan	PROPN
gujaf-84	98	24	and	and	CCONJ
gujaf-84	98	25	london	london	PROPN
gujaf-84	98	26	stock	stock	PROPN
gujaf-84	98	27	exchange	exchange	PROPN
gujaf-84	98	28	markets	market	NOUN
gujaf-84	98	29	,	,	PUNCT
gujaf-84	98	30	a	a	DET
gujaf-84	98	31	sample	sample	NOUN
gujaf-84	98	32	of	of	ADP
gujaf-84	98	33	100	100	NUM
gujaf-84	98	34	firms	firm	NOUN
gujaf-84	98	35	were	be	AUX
gujaf-84	98	36	drawn	draw	VERB
gujaf-84	98	37	from	from	ADP
gujaf-84	98	38	the	the	DET
gujaf-84	98	39	two	two	NUM
gujaf-84	98	40	markets	market	NOUN
gujaf-84	98	41	between	between	ADP
gujaf-84	98	42	2011	2011	NUM
gujaf-84	98	43	and	and	CCONJ
gujaf-84	98	44	2013	2013	NUM
gujaf-84	98	45	and	and	CCONJ
gujaf-84	98	46	ols	ol	NOUN
gujaf-84	98	47	technique	technique	NOUN
gujaf-84	98	48	of	of	ADP
gujaf-84	98	49	analysis	analysis	NOUN
gujaf-84	98	50	was	be	AUX
gujaf-84	98	51	used	use	VERB
gujaf-84	98	52	,	,	PUNCT
gujaf-84	98	53	it	it	PRON
gujaf-84	98	54	was	be	AUX
gujaf-84	98	55	found	find	VERB
gujaf-84	98	56	that	that	SCONJ
gujaf-84	98	57	accounting	accounting	NOUN
gujaf-84	98	58	information	information	NOUN
gujaf-84	98	59	is	be	AUX
gujaf-84	98	60	more	more	ADJ
gujaf-84	98	61	value	value	NOUN
gujaf-84	98	62	relevant	relevant	ADJ
gujaf-84	98	63	in	in	ADP
gujaf-84	98	64	the	the	DET
gujaf-84	98	65	italian	italian	ADJ
gujaf-84	98	66	stock	stock	NOUN
gujaf-84	98	67	exchange	exchange	NOUN
gujaf-84	98	68	than	than	ADP
gujaf-84	98	69	in	in	ADP
gujaf-84	98	70	the	the	DET
gujaf-84	98	71	uk	uk	PROPN
gujaf-84	98	72	as	as	SCONJ
gujaf-84	98	73	showed	show	VERB
gujaf-84	98	74	by	by	ADP
gujaf-84	98	75	the	the	DET
gujaf-84	98	76	r	r	NOUN
gujaf-84	98	77	2	2	NUM
gujaf-84	98	78	.	.	PUNCT
gujaf-84	99	1	individual	individual	ADJ
gujaf-84	99	2	results	result	NOUN
gujaf-84	99	3	showed	show	VERB
gujaf-84	99	4	that	that	SCONJ
gujaf-84	99	5	cash	cash	NOUN
gujaf-84	99	6	was	be	AUX
gujaf-84	99	7	value	value	NOUN
gujaf-84	99	8	relevant	relevant	ADJ
gujaf-84	99	9	in	in	ADP
gujaf-84	99	10	london	london	PROPN
gujaf-84	99	11	more	more	ADV
gujaf-84	99	12	than	than	ADP
gujaf-84	99	13	in	in	ADP
gujaf-84	99	14	italy	italy	PROPN
gujaf-84	99	15	.	.	PUNCT
gujaf-84	100	1	adaramola	adaramola	PROPN
gujaf-84	100	2	and	and	CCONJ
gujaf-84	100	3	oyerinde	oyerinde	PROPN
gujaf-84	100	4	(	(	PUNCT
gujaf-84	100	5	2014	2014	NUM
gujaf-84	100	6	)	)	PUNCT
gujaf-84	100	7	examined	examine	VERB
gujaf-84	100	8	value	value	NOUN
gujaf-84	100	9	relevance	relevance	NOUN
gujaf-84	100	10	of	of	ADP
gujaf-84	100	11	accounting	accounting	NOUN
gujaf-84	100	12	information	information	NOUN
gujaf-84	100	13	of	of	ADP
gujaf-84	100	14	listed	list	VERB
gujaf-84	100	15	companies	company	NOUN
gujaf-84	100	16	in	in	ADP
gujaf-84	100	17	nigeria	nigeria	PROPN
gujaf-84	100	18	with	with	ADP
gujaf-84	100	19	focus	focus	NOUN
gujaf-84	100	20	on	on	ADP
gujaf-84	100	21	trend	trend	NOUN
gujaf-84	100	22	analysis	analysis	NOUN
gujaf-84	100	23	.	.	PUNCT
gujaf-84	101	1	data	datum	NOUN
gujaf-84	101	2	was	be	AUX
gujaf-84	101	3	sourced	source	VERB
gujaf-84	101	4	from	from	ADP
gujaf-84	101	5	the	the	DET
gujaf-84	101	6	nigerian	nigerian	ADJ
gujaf-84	101	7	stock	stock	NOUN
gujaf-84	101	8	exchange	exchange	PROPN
gujaf-84	101	9	fact	fact	NOUN
gujaf-84	101	10	book	book	NOUN
gujaf-84	101	11	and	and	CCONJ
gujaf-84	101	12	a	a	DET
gujaf-84	101	13	sample	sample	NOUN
gujaf-84	101	14	of	of	ADP
gujaf-84	101	15	sixty	sixty	NUM
gujaf-84	101	16	-	-	PUNCT
gujaf-84	101	17	six	six	NUM
gujaf-84	101	18	(	(	PUNCT
gujaf-84	101	19	66	66	NUM
gujaf-84	101	20	)	)	PUNCT
gujaf-84	101	21	quoted	quote	VERB
gujaf-84	101	22	companies	company	NOUN
gujaf-84	101	23	was	be	AUX
gujaf-84	101	24	maintained	maintain	VERB
gujaf-84	101	25	between	between	ADP
gujaf-84	101	26	1990	1990	NUM
gujaf-84	101	27	and	and	CCONJ
gujaf-84	101	28	2009	2009	NUM
gujaf-84	101	29	,	,	PUNCT
gujaf-84	101	30	using	use	VERB
gujaf-84	101	31	ols	ol	NOUN
gujaf-84	101	32	technique	technique	NOUN
gujaf-84	101	33	of	of	ADP
gujaf-84	101	34	analysis	analysis	NOUN
gujaf-84	101	35	the	the	DET
gujaf-84	101	36	study	study	NOUN
gujaf-84	101	37	found	find	VERB
gujaf-84	101	38	cash	cash	NOUN
gujaf-84	101	39	flowing	flow	VERB
gujaf-84	101	40	from	from	ADP
gujaf-84	101	41	operating	operate	VERB
gujaf-84	101	42	activities	activity	NOUN
gujaf-84	101	43	to	to	PART
gujaf-84	101	44	be	be	AUX
gujaf-84	101	45	value	value	NOUN
gujaf-84	101	46	relevant	relevant	ADJ
gujaf-84	101	47	among	among	ADP
gujaf-84	101	48	the	the	DET
gujaf-84	101	49	quoted	quote	VERB
gujaf-84	101	50	companies	company	NOUN
gujaf-84	101	51	in	in	ADP
gujaf-84	101	52	nigeria	nigeria	PROPN
gujaf-84	101	53	.	.	PUNCT
gujaf-84	102	1	however	however	ADV
gujaf-84	102	2	,	,	PUNCT
gujaf-84	102	3	the	the	DET
gujaf-84	102	4	study	study	NOUN
gujaf-84	102	5	revealed	reveal	VERB
gujaf-84	102	6	further	far	ADV
gujaf-84	102	7	that	that	SCONJ
gujaf-84	102	8	the	the	DET
gujaf-84	102	9	value	value	NOUN
gujaf-84	102	10	relevance	relevance	NOUN
gujaf-84	102	11	of	of	ADP
gujaf-84	102	12	accounting	accounting	NOUN
gujaf-84	102	13	information	information	NOUN
gujaf-84	102	14	does	do	AUX
gujaf-84	102	15	not	not	PART
gujaf-84	102	16	follow	follow	VERB
gujaf-84	102	17	any	any	DET
gujaf-84	102	18	trend	trend	NOUN
gujaf-84	102	19	in	in	ADP
gujaf-84	102	20	particular	particular	ADJ
gujaf-84	102	21	within	within	ADP
gujaf-84	102	22	the	the	DET
gujaf-84	102	23	period	period	NOUN
gujaf-84	102	24	under	under	ADP
gujaf-84	102	25	study	study	NOUN
gujaf-84	102	26	.	.	PUNCT
gujaf-84	103	1	while	while	SCONJ
gujaf-84	103	2	the	the	DET
gujaf-84	103	3	value	value	NOUN
gujaf-84	103	4	relevance	relevance	NOUN
gujaf-84	103	5	was	be	AUX
gujaf-84	103	6	weak	weak	ADJ
gujaf-84	103	7	in	in	ADP
gujaf-84	103	8	the	the	DET
gujaf-84	103	9	eras	era	NOUN
gujaf-84	103	10	of	of	ADP
gujaf-84	103	11	political	political	ADJ
gujaf-84	103	12	crisis	crisis	NOUN
gujaf-84	103	13	occasioned	occasion	VERB
gujaf-84	103	14	by	by	ADP
gujaf-84	103	15	military	military	ADJ
gujaf-84	103	16	dictatorship	dictatorship	NOUN
gujaf-84	103	17	1992	1992	NUM
gujaf-84	103	18	to	to	ADP
gujaf-84	103	19	1998	1998	NUM
gujaf-84	103	20	and	and	CCONJ
gujaf-84	103	21	global	global	ADJ
gujaf-84	103	22	economic	economic	ADJ
gujaf-84	103	23	crisis	crisis	NOUN
gujaf-84	103	24	2005	2005	NUM
gujaf-84	103	25	to	to	ADP
gujaf-84	103	26	2009	2009	NUM
gujaf-84	103	27	,	,	PUNCT
gujaf-84	103	28	it	it	PRON
gujaf-84	103	29	was	be	AUX
gujaf-84	103	30	high	high	ADJ
gujaf-84	103	31	in	in	ADP
gujaf-84	103	32	the	the	DET
gujaf-84	103	33	other	other	ADJ
gujaf-84	103	34	periods	period	NOUN
gujaf-84	103	35	.	.	PUNCT
gujaf-84	104	1	however	however	ADV
gujaf-84	104	2	,	,	PUNCT
gujaf-84	104	3	the	the	DET
gujaf-84	104	4	period	period	NOUN
gujaf-84	104	5	covered	cover	VERB
gujaf-84	104	6	by	by	ADP
gujaf-84	104	7	the	the	DET
gujaf-84	104	8	study	study	NOUN
gujaf-84	104	9	is	be	AUX
gujaf-84	104	10	not	not	PART
gujaf-84	104	11	current	current	ADJ
gujaf-84	104	12	the	the	DET
gujaf-84	104	13	theory	theory	NOUN
gujaf-84	104	14	that	that	PRON
gujaf-84	104	15	underpins	underpin	VERB
gujaf-84	104	16	this	this	DET
gujaf-84	104	17	study	study	NOUN
gujaf-84	104	18	is	be	AUX
gujaf-84	104	19	efficient	efficient	ADJ
gujaf-84	104	20	market	market	NOUN
gujaf-84	104	21	hypotheses	hypothesis	NOUN
gujaf-84	104	22	(	(	PUNCT
gujaf-84	104	23	emh	emh	NOUN
gujaf-84	104	24	)	)	PUNCT
gujaf-84	104	25	theory	theory	NOUN
gujaf-84	104	26	propounded	propound	VERB
gujaf-84	104	27	by	by	ADP
gujaf-84	104	28	eugene	eugene	PROPN
gujaf-84	104	29	fama	fama	PROPN
gujaf-84	104	30	(	(	PUNCT
gujaf-84	104	31	1960	1960	NUM
gujaf-84	104	32	)	)	PUNCT
gujaf-84	104	33	.	.	PUNCT
gujaf-84	105	1	emh	emh	PROPN
gujaf-84	105	2	presupposes	presuppose	VERB
gujaf-84	105	3	that	that	SCONJ
gujaf-84	105	4	in	in	ADP
gujaf-84	105	5	an	an	DET
gujaf-84	105	6	efficient	efficient	ADJ
gujaf-84	105	7	market	market	NOUN
gujaf-84	105	8	there	there	PRON
gujaf-84	105	9	is	be	VERB
gujaf-84	105	10	a	a	DET
gujaf-84	105	11	huge	huge	ADJ
gujaf-84	105	12	number	number	NOUN
gujaf-84	105	13	of	of	ADP
gujaf-84	105	14	profit	profit	NOUN
gujaf-84	105	15	maximisers	maximiser	NOUN
gujaf-84	105	16	trying	try	VERB
gujaf-84	105	17	to	to	PART
gujaf-84	105	18	envisage	envisage	VERB
gujaf-84	105	19	market	market	NOUN
gujaf-84	105	20	values	value	NOUN
gujaf-84	105	21	for	for	ADP
gujaf-84	105	22	the	the	DET
gujaf-84	105	23	purpose	purpose	NOUN
gujaf-84	105	24	of	of	ADP
gujaf-84	105	25	future	future	ADJ
gujaf-84	105	26	decision	decision	NOUN
gujaf-84	105	27	.	.	PUNCT
gujaf-84	106	1	the	the	DET
gujaf-84	106	2	theory	theory	NOUN
gujaf-84	106	3	has	have	VERB
gujaf-84	106	4	three	three	NUM
gujaf-84	106	5	distinct	distinct	ADJ
gujaf-84	106	6	levels	level	NOUN
gujaf-84	106	7	.	.	PUNCT
gujaf-84	107	1	strong	strong	ADJ
gujaf-84	107	2	for	for	ADP
gujaf-84	107	3	where	where	SCONJ
gujaf-84	107	4	all	all	DET
gujaf-84	107	5	information	information	NOUN
gujaf-84	107	6	is	be	AUX
gujaf-84	107	7	believed	believe	VERB
gujaf-84	107	8	to	to	PART
gujaf-84	107	9	have	have	AUX
gujaf-84	107	10	been	be	AUX
gujaf-84	107	11	captured	capture	VERB
gujaf-84	107	12	,	,	PUNCT
gujaf-84	107	13	semi	semi	ADV
gujaf-84	107	14	strong	strong	ADJ
gujaf-84	107	15	where	where	SCONJ
gujaf-84	107	16	only	only	ADV
gujaf-84	107	17	publicly	publicly	ADV
gujaf-84	107	18	available	available	ADJ
gujaf-84	107	19	information	information	NOUN
gujaf-84	107	20	is	be	AUX
gujaf-84	107	21	reflected	reflect	VERB
gujaf-84	107	22	un	un	PROPN
gujaf-84	107	23	the	the	DET
gujaf-84	107	24	share	share	NOUN
gujaf-84	107	25	prices	price	NOUN
gujaf-84	107	26	and	and	CCONJ
gujaf-84	107	27	weak	weak	ADJ
gujaf-84	107	28	form	form	NOUN
gujaf-84	107	29	where	where	SCONJ
gujaf-84	107	30	only	only	ADV
gujaf-84	107	31	the	the	DET
gujaf-84	107	32	past	past	ADJ
gujaf-84	107	33	information	information	NOUN
gujaf-84	107	34	is	be	AUX
gujaf-84	107	35	reflected	reflect	VERB
gujaf-84	107	36	.	.	PUNCT
gujaf-84	108	1	in	in	ADP
gujaf-84	108	2	the	the	DET
gujaf-84	108	3	context	context	NOUN
gujaf-84	108	4	of	of	ADP
gujaf-84	108	5	the	the	DET
gujaf-84	108	6	study	study	NOUN
gujaf-84	108	7	,	,	PUNCT
gujaf-84	108	8	semi	semi	ADJ
gujaf-84	108	9	-	-	ADJ
gujaf-84	108	10	strong	strong	ADJ
gujaf-84	108	11	-	-	PUNCT
gujaf-84	108	12	form	form	NOUN
gujaf-84	108	13	of	of	ADP
gujaf-84	108	14	efficient	efficient	ADJ
gujaf-84	108	15	market	market	NOUN
gujaf-84	108	16	hypothesis	hypothesis	NOUN
gujaf-84	108	17	best	good	ADJ
gujaf-84	108	18	suits	suit	NOUN
gujaf-84	108	19	the	the	DET
gujaf-84	108	20	nigerian	nigerian	ADJ
gujaf-84	108	21	capital	capital	NOUN
gujaf-84	108	22	market	market	NOUN
gujaf-84	108	23	and	and	CCONJ
gujaf-84	108	24	therefore	therefore	ADV
gujaf-84	108	25	the	the	DET
gujaf-84	108	26	study	study	NOUN
gujaf-84	108	27	deems	deem	VERB
gujaf-84	108	28	it	it	PRON
gujaf-84	108	29	appropriate	appropriate	ADJ
gujaf-84	108	30	to	to	PART
gujaf-84	108	31	underpin	underpin	VERB
gujaf-84	108	32	it	it	PRON
gujaf-84	108	33	.	.	PUNCT
gujaf-84	109	1	gusau	gusau	PROPN
gujaf-84	109	2	journal	journal	PROPN
gujaf-84	109	3	of	of	ADP
gujaf-84	109	4	accounting	accounting	NOUN
gujaf-84	109	5	and	and	CCONJ
gujaf-84	109	6	finance	finance	NOUN
gujaf-84	109	7	,	,	PUNCT
gujaf-84	109	8	vol	vol	NOUN
gujaf-84	109	9	.	.	PROPN
gujaf-84	109	10	2	2	NUM
gujaf-84	109	11	,	,	PUNCT
gujaf-84	109	12	issue	issue	NOUN
gujaf-84	109	13	3	3	NUM
gujaf-84	109	14	,	,	PUNCT
gujaf-84	109	15	april	april	PROPN
gujaf-84	109	16	,	,	PUNCT
gujaf-84	109	17	2021	2021	NUM
gujaf-84	109	18	7	7	NUM
gujaf-84	109	19	3	3	NUM
gujaf-84	109	20	.	.	PUNCT
gujaf-84	109	21	methodology	methodology	NOUN
gujaf-84	109	22	,	,	PUNCT
gujaf-84	109	23	model	model	NOUN
gujaf-84	109	24	specification	specification	NOUN
gujaf-84	109	25	and	and	CCONJ
gujaf-84	109	26	variables	variable	NOUN
gujaf-84	109	27	measurement	measurement	VERB
gujaf-84	109	28	the	the	DET
gujaf-84	109	29	research	research	NOUN
gujaf-84	109	30	design	design	NOUN
gujaf-84	109	31	is	be	AUX
gujaf-84	109	32	correlational	correlational	ADJ
gujaf-84	109	33	;	;	PUNCT
gujaf-84	109	34	the	the	DET
gujaf-84	109	35	choice	choice	NOUN
gujaf-84	109	36	of	of	ADP
gujaf-84	109	37	the	the	DET
gujaf-84	109	38	design	design	NOUN
gujaf-84	109	39	was	be	AUX
gujaf-84	109	40	informed	inform	VERB
gujaf-84	109	41	by	by	ADP
gujaf-84	109	42	the	the	DET
gujaf-84	109	43	research	research	NOUN
gujaf-84	109	44	paradigm	paradigm	NOUN
gujaf-84	109	45	which	which	PRON
gujaf-84	109	46	is	be	AUX
gujaf-84	109	47	the	the	DET
gujaf-84	109	48	positivism	positivism	NOUN
gujaf-84	109	49	approach	approach	NOUN
gujaf-84	109	50	.	.	PUNCT
gujaf-84	110	1	the	the	DET
gujaf-84	110	2	data	datum	NOUN
gujaf-84	110	3	used	use	VERB
gujaf-84	110	4	was	be	AUX
gujaf-84	110	5	panel	panel	NOUN
gujaf-84	110	6	.	.	PUNCT
gujaf-84	111	1	therefore	therefore	ADV
gujaf-84	111	2	,	,	PUNCT
gujaf-84	111	3	panel	panel	NOUN
gujaf-84	111	4	regression	regression	NOUN
gujaf-84	111	5	was	be	AUX
gujaf-84	111	6	used	use	VERB
gujaf-84	111	7	for	for	ADP
gujaf-84	111	8	the	the	DET
gujaf-84	111	9	analysis	analysis	NOUN
gujaf-84	111	10	with	with	ADP
gujaf-84	111	11	the	the	DET
gujaf-84	111	12	aid	aid	NOUN
gujaf-84	111	13	of	of	ADP
gujaf-84	111	14	stata	stata	ADJ
gujaf-84	111	15	version	version	NOUN
gujaf-84	111	16	13	13	NUM
gujaf-84	111	17	(	(	PUNCT
gujaf-84	111	18	stata13	stata13	NOUN
gujaf-84	111	19	)	)	PUNCT
gujaf-84	111	20	.	.	PUNCT
gujaf-84	112	1	the	the	DET
gujaf-84	112	2	study	study	NOUN
gujaf-84	112	3	covers	cover	VERB
gujaf-84	112	4	a	a	DET
gujaf-84	112	5	period	period	NOUN
gujaf-84	112	6	of	of	ADP
gujaf-84	112	7	eight	eight	NUM
gujaf-84	112	8	years	year	NOUN
gujaf-84	112	9	(	(	PUNCT
gujaf-84	112	10	20004	20004	NUM
gujaf-84	112	11	-	-	SYM
gujaf-84	112	12	2019	2019	NUM
gujaf-84	112	13	)	)	PUNCT
gujaf-84	112	14	,	,	PUNCT
gujaf-84	112	15	the	the	DET
gujaf-84	112	16	choice	choice	NOUN
gujaf-84	112	17	was	be	AUX
gujaf-84	112	18	informed	inform	VERB
gujaf-84	112	19	by	by	ADP
gujaf-84	112	20	the	the	DET
gujaf-84	112	21	availability	availability	NOUN
gujaf-84	112	22	of	of	ADP
gujaf-84	112	23	data	datum	NOUN
gujaf-84	112	24	of	of	ADP
gujaf-84	112	25	the	the	DET
gujaf-84	112	26	firms	firm	NOUN
gujaf-84	112	27	,	,	PUNCT
gujaf-84	112	28	adoption	adoption	NOUN
gujaf-84	112	29	of	of	ADP
gujaf-84	112	30	ias	ias	PROPN
gujaf-84	112	31	41	41	NUM
gujaf-84	112	32	and	and	CCONJ
gujaf-84	112	33	significant	significant	ADJ
gujaf-84	112	34	attention	attention	NOUN
gujaf-84	112	35	paid	pay	VERB
gujaf-84	112	36	to	to	ADP
gujaf-84	112	37	the	the	DET
gujaf-84	112	38	sector	sector	NOUN
gujaf-84	112	39	by	by	ADP
gujaf-84	112	40	the	the	DET
gujaf-84	112	41	government	government	NOUN
gujaf-84	112	42	.	.	PUNCT
gujaf-84	113	1	the	the	DET
gujaf-84	113	2	study	study	NOUN
gujaf-84	113	3	comprises	comprise	VERB
gujaf-84	113	4	all	all	DET
gujaf-84	113	5	agricultural	agricultural	ADJ
gujaf-84	113	6	firms	firm	NOUN
gujaf-84	113	7	in	in	ADP
gujaf-84	113	8	nigeria	nigeria	PROPN
gujaf-84	113	9	as	as	ADP
gujaf-84	113	10	at	at	ADP
gujaf-84	113	11	31th	31th	PROPN
gujaf-84	113	12	december	december	PROPN
gujaf-84	113	13	,	,	PUNCT
gujaf-84	113	14	2019	2019	NUM
gujaf-84	113	15	.	.	PUNCT
gujaf-84	114	1	the	the	DET
gujaf-84	114	2	study	study	NOUN
gujaf-84	114	3	takes	take	VERB
gujaf-84	114	4	all	all	DET
gujaf-84	114	5	the	the	DET
gujaf-84	114	6	listed	list	VERB
gujaf-84	114	7	agricultural	agricultural	ADJ
gujaf-84	114	8	firms	firm	NOUN
gujaf-84	114	9	as	as	ADP
gujaf-84	114	10	at	at	ADP
gujaf-84	114	11	aforementioned	aforementione	VERB
gujaf-84	114	12	date	date	NOUN
gujaf-84	114	13	because	because	SCONJ
gujaf-84	114	14	it	it	PRON
gujaf-84	114	15	is	be	AUX
gujaf-84	114	16	concerned	concern	VERB
gujaf-84	114	17	with	with	ADP
gujaf-84	114	18	structural	structural	ADJ
gujaf-84	114	19	changes	change	NOUN
gujaf-84	114	20	that	that	PRON
gujaf-84	114	21	take	take	VERB
gujaf-84	114	22	place	place	NOUN
gujaf-84	114	23	after	after	ADP
gujaf-84	114	24	the	the	DET
gujaf-84	114	25	adoption	adoption	NOUN
gujaf-84	114	26	of	of	ADP
gujaf-84	114	27	ias	ias	PROPN
gujaf-84	114	28	41	41	NUM
gujaf-84	114	29	.	.	PUNCT
gujaf-84	115	1	the	the	DET
gujaf-84	115	2	firms	firm	NOUN
gujaf-84	115	3	are	be	AUX
gujaf-84	115	4	:	:	PUNCT
gujaf-84	115	5	ellah	ellah	PROPN
gujaf-84	115	6	lakes	lakes	PROPN
gujaf-84	115	7	plc	plc	PROPN
gujaf-84	115	8	,	,	PUNCT
gujaf-84	115	9	ftn	ftn	PROPN
gujaf-84	115	10	cocoa	cocoa	PROPN
gujaf-84	115	11	processors	processors	PROPN
gujaf-84	115	12	plc	plc	PROPN
gujaf-84	115	13	,	,	PUNCT
gujaf-84	115	14	livestock	livestock	NOUN
gujaf-84	115	15	feeds	feed	NOUN
gujaf-84	115	16	plc	plc	PROPN
gujaf-84	115	17	,	,	PUNCT
gujaf-84	115	18	okomu	okomu	VERB
gujaf-84	115	19	oil	oil	NOUN
gujaf-84	115	20	palm	palm	PROPN
gujaf-84	115	21	plc	plc	PROPN
gujaf-84	115	22	,	,	PUNCT
gujaf-84	115	23	presco	presco	PROPN
gujaf-84	115	24	plc	plc	PROPN
gujaf-84	115	25	the	the	DET
gujaf-84	115	26	study	study	NOUN
gujaf-84	115	27	relies	rely	VERB
gujaf-84	115	28	upon	upon	SCONJ
gujaf-84	115	29	a	a	DET
gujaf-84	115	30	modified	modify	VERB
gujaf-84	115	31	version	version	NOUN
gujaf-84	115	32	of	of	ADP
gujaf-84	115	33	ohlson	ohlson	NOUN
gujaf-84	115	34	model	model	NOUN
gujaf-84	115	35	(	(	PUNCT
gujaf-84	115	36	1995	1995	NUM
gujaf-84	115	37	)	)	PUNCT
gujaf-84	115	38	which	which	PRON
gujaf-84	115	39	has	have	VERB
gujaf-84	115	40	its	its	PRON
gujaf-84	115	41	root	root	NOUN
gujaf-84	115	42	from	from	ADP
gujaf-84	115	43	the	the	DET
gujaf-84	115	44	work	work	NOUN
gujaf-84	115	45	of	of	ADP
gujaf-84	115	46	edward	edward	NOUN
gujaf-84	115	47	and	and	CCONJ
gujaf-84	115	48	ball	ball	PROPN
gujaf-84	115	49	(	(	PUNCT
gujaf-84	115	50	1995	1995	NUM
gujaf-84	115	51	)	)	PUNCT
gujaf-84	115	52	.	.	PUNCT
gujaf-84	116	1	it	it	PRON
gujaf-84	116	2	states	state	VERB
gujaf-84	116	3	that	that	SCONJ
gujaf-84	116	4	,	,	PUNCT
gujaf-84	116	5	share	share	NOUN
gujaf-84	116	6	price	price	NOUN
gujaf-84	116	7	is	be	AUX
gujaf-84	116	8	a	a	DET
gujaf-84	116	9	function	function	NOUN
gujaf-84	116	10	of	of	ADP
gujaf-84	116	11	earnings	earning	NOUN
gujaf-84	116	12	and	and	CCONJ
gujaf-84	116	13	book	book	NOUN
gujaf-84	116	14	value	value	NOUN
gujaf-84	116	15	.	.	PUNCT
gujaf-84	117	1	beyond	beyond	ADP
gujaf-84	117	2	that	that	PRON
gujaf-84	117	3	,	,	PUNCT
gujaf-84	117	4	this	this	DET
gujaf-84	117	5	study	study	NOUN
gujaf-84	117	6	extends	extend	VERB
gujaf-84	117	7	the	the	DET
gujaf-84	117	8	model	model	NOUN
gujaf-84	117	9	by	by	ADP
gujaf-84	117	10	incorporating	incorporate	VERB
gujaf-84	117	11	cash	cash	NOUN
gujaf-84	117	12	flow	flow	NOUN
gujaf-84	117	13	from	from	ADP
gujaf-84	117	14	operation	operation	NOUN
gujaf-84	117	15	as	as	SCONJ
gujaf-84	117	16	follows	follow	VERB
gujaf-84	117	17	:	:	PUNCT
gujaf-84	117	18	shpi=	shpi=	PROPN
gujaf-84	117	19	β0	β0	PROPN
gujaf-84	117	20	+	+	PROPN
gujaf-84	117	21	β1epsit+β2bpsit+β3cfit	β1epsit+β2bpsit+β3cfit	PROPN
gujaf-84	118	1	+	+	NOUN
gujaf-84	118	2	dv+β5epsit*dv+β6bpsit*dv+β7cfit*dv+εit	dv+β5epsit*dv+β6bpsit*dv+β7cfit*dv+εit	VERB
gujaf-84	118	3	where	where	SCONJ
gujaf-84	118	4	;	;	PUNCT
gujaf-84	118	5	shpit	shpit	PROPN
gujaf-84	118	6	=	=	PUNCT
gujaf-84	118	7	share	share	NOUN
gujaf-84	118	8	price	price	NOUN
gujaf-84	118	9	of	of	ADP
gujaf-84	118	10	firm	firm	ADJ
gujaf-84	118	11	i	i	PRON
gujaf-84	118	12	in	in	ADP
gujaf-84	118	13	year	year	NOUN
gujaf-84	118	14	t	t	PROPN
gujaf-84	118	15	epsit	epsit	NOUN
gujaf-84	118	16	=	=	SYM
gujaf-84	118	17	earnings	earning	NOUN
gujaf-84	118	18	per	per	ADP
gujaf-84	118	19	share	share	NOUN
gujaf-84	118	20	of	of	ADP
gujaf-84	118	21	firm	firm	ADJ
gujaf-84	118	22	i	i	PRON
gujaf-84	118	23	in	in	ADP
gujaf-84	118	24	year	year	NOUN
gujaf-84	118	25	t	t	NOUN
gujaf-84	118	26	bpsit	bpsit	NOUN
gujaf-84	118	27	=	=	NOUN
gujaf-84	118	28	book	book	NOUN
gujaf-84	118	29	value	value	NOUN
gujaf-84	118	30	per	per	ADP
gujaf-84	118	31	share	share	NOUN
gujaf-84	118	32	of	of	ADP
gujaf-84	118	33	firm	firm	ADJ
gujaf-84	118	34	i	i	PRON
gujaf-84	118	35	in	in	ADP
gujaf-84	118	36	year	year	NOUN
gujaf-84	118	37	t.	t.	NOUN
gujaf-84	118	38	cf	cf	NOUN
gujaf-84	118	39	=	=	PUNCT
gujaf-84	118	40	cash	cash	NOUN
gujaf-84	118	41	flow	flow	NOUN
gujaf-84	118	42	from	from	ADP
gujaf-84	118	43	operation	operation	NOUN
gujaf-84	118	44	of	of	ADP
gujaf-84	118	45	firm	firm	ADJ
gujaf-84	118	46	i	i	PRON
gujaf-84	118	47	in	in	ADP
gujaf-84	118	48	year	year	NOUN
gujaf-84	118	49	t.	t.	PROPN
gujaf-84	118	50	β0	β0	PROPN
gujaf-84	118	51	=	=	PUNCT
gujaf-84	118	52	constant	constant	ADJ
gujaf-84	118	53	or	or	CCONJ
gujaf-84	118	54	intercept	intercept	VERB
gujaf-84	118	55	β1	β1	NOUN
gujaf-84	118	56	β3	β3	PROPN
gujaf-84	118	57	=	=	SYM
gujaf-84	118	58	coefficients	coefficient	NOUN
gujaf-84	118	59	of	of	ADP
gujaf-84	118	60	explanatory	explanatory	ADJ
gujaf-84	118	61	variables	variable	NOUN
gujaf-84	118	62	εit	εit	VERB
gujaf-84	118	63	=	=	NOUN
gujaf-84	118	64	error	error	NOUN
gujaf-84	118	65	term	term	NOUN
gujaf-84	118	66	.	.	PUNCT
gujaf-84	119	1	dv=	dv=	VERB
gujaf-84	119	2	dummy	dummy	NOUN
gujaf-84	119	3	of	of	ADP
gujaf-84	119	4	1	1	NUM
gujaf-84	119	5	and	and	CCONJ
gujaf-84	119	6	0	0	NUM
gujaf-84	119	7	for	for	ADP
gujaf-84	119	8	post	post	NOUN
gujaf-84	119	9	and	and	CCONJ
gujaf-84	119	10	pre	pre	ADJ
gujaf-84	119	11	data	datum	NOUN
gujaf-84	119	12	respectively	respectively	ADV
gujaf-84	119	13	if	if	SCONJ
gujaf-84	119	14	there	there	PRON
gujaf-84	119	15	is	be	VERB
gujaf-84	119	16	incremental	incremental	ADJ
gujaf-84	119	17	value	value	NOUN
gujaf-84	119	18	relevance	relevance	NOUN
gujaf-84	119	19	,	,	PUNCT
gujaf-84	119	20	it	it	PRON
gujaf-84	119	21	is	be	AUX
gujaf-84	119	22	expected	expect	VERB
gujaf-84	119	23	that	that	SCONJ
gujaf-84	119	24	the	the	DET
gujaf-84	119	25	coefficients	coefficient	NOUN
gujaf-84	119	26	β5	β5	PROPN
gujaf-84	119	27	,	,	PUNCT
gujaf-84	119	28	β6	β6	PROPN
gujaf-84	119	29	and	and	CCONJ
gujaf-84	119	30	β7	β7	PROPN
gujaf-84	119	31	will	will	AUX
gujaf-84	119	32	be	be	AUX
gujaf-84	119	33	positive	positive	ADJ
gujaf-84	119	34	and	and	CCONJ
gujaf-84	119	35	statistically	statistically	ADV
gujaf-84	119	36	significant	significant	ADJ
gujaf-84	119	37	measurements	measurement	NOUN
gujaf-84	119	38	market	market	NOUN
gujaf-84	119	39	share	share	NOUN
gujaf-84	119	40	price	price	NOUN
gujaf-84	119	41	:	:	PUNCT
gujaf-84	119	42	this	this	PRON
gujaf-84	119	43	is	be	AUX
gujaf-84	119	44	the	the	DET
gujaf-84	119	45	market	market	NOUN
gujaf-84	119	46	price	price	NOUN
gujaf-84	119	47	per	per	ADP
gujaf-84	119	48	share	share	NOUN
gujaf-84	119	49	as	as	SCONJ
gujaf-84	119	50	obtained	obtain	VERB
gujaf-84	119	51	from	from	ADP
gujaf-84	119	52	the	the	DET
gujaf-84	119	53	nigerian	nigerian	ADJ
gujaf-84	119	54	stock	stock	NOUN
gujaf-84	119	55	exchange	exchange	PROPN
gujaf-84	119	56	website	website	NOUN
gujaf-84	119	57	four	four	NUM
gujaf-84	119	58	months	month	NOUN
gujaf-84	119	59	after	after	ADP
gujaf-84	119	60	the	the	DET
gujaf-84	119	61	release	release	NOUN
gujaf-84	119	62	of	of	ADP
gujaf-84	119	63	annual	annual	ADJ
gujaf-84	119	64	reports	report	NOUN
gujaf-84	119	65	.	.	PUNCT
gujaf-84	120	1	earnings	earning	NOUN
gujaf-84	120	2	:	:	PUNCT
gujaf-84	120	3	this	this	PRON
gujaf-84	120	4	is	be	AUX
gujaf-84	120	5	computed	compute	VERB
gujaf-84	120	6	as	as	ADP
gujaf-84	120	7	the	the	DET
gujaf-84	120	8	profit	profit	NOUN
gujaf-84	120	9	after	after	ADP
gujaf-84	120	10	tax	tax	NOUN
gujaf-84	120	11	all	all	ADV
gujaf-84	120	12	over	over	ADP
gujaf-84	120	13	the	the	DET
gujaf-84	120	14	weighted	weighted	ADJ
gujaf-84	120	15	average	average	NOUN
gujaf-84	120	16	of	of	ADP
gujaf-84	120	17	shares	share	NOUN
gujaf-84	120	18	.	.	PUNCT
gujaf-84	121	1	book	book	NOUN
gujaf-84	121	2	value	value	NOUN
gujaf-84	121	3	:	:	PUNCT
gujaf-84	121	4	measured	measure	VERB
gujaf-84	121	5	as	as	ADP
gujaf-84	121	6	net	net	ADJ
gujaf-84	121	7	value	value	NOUN
gujaf-84	121	8	of	of	ADP
gujaf-84	121	9	equity	equity	NOUN
gujaf-84	121	10	all	all	ADV
gujaf-84	121	11	over	over	ADP
gujaf-84	121	12	the	the	DET
gujaf-84	121	13	outstanding	outstanding	ADJ
gujaf-84	121	14	number	number	NOUN
gujaf-84	121	15	of	of	ADP
gujaf-84	121	16	shares	share	NOUN
gujaf-84	121	17	at	at	ADP
gujaf-84	121	18	the	the	DET
gujaf-84	121	19	end	end	NOUN
gujaf-84	121	20	of	of	ADP
gujaf-84	121	21	the	the	DET
gujaf-84	121	22	accounting	accounting	NOUN
gujaf-84	121	23	period	period	NOUN
gujaf-84	121	24	.	.	PUNCT
gujaf-84	122	1	cash	cash	NOUN
gujaf-84	122	2	flow	flow	NOUN
gujaf-84	122	3	:	:	PUNCT
gujaf-84	122	4	this	this	PRON
gujaf-84	122	5	is	be	AUX
gujaf-84	122	6	obtained	obtain	VERB
gujaf-84	122	7	through	through	ADP
gujaf-84	122	8	dividing	divide	VERB
gujaf-84	122	9	the	the	DET
gujaf-84	122	10	total	total	ADJ
gujaf-84	122	11	cash	cash	NOUN
gujaf-84	122	12	from	from	ADP
gujaf-84	122	13	operation	operation	NOUN
gujaf-84	122	14	by	by	ADP
gujaf-84	122	15	the	the	DET
gujaf-84	122	16	outstanding	outstanding	ADJ
gujaf-84	122	17	number	number	NOUN
gujaf-84	122	18	of	of	ADP
gujaf-84	122	19	shares	share	NOUN
gujaf-84	122	20	at	at	ADP
gujaf-84	122	21	the	the	DET
gujaf-84	122	22	end	end	NOUN
gujaf-84	122	23	of	of	ADP
gujaf-84	122	24	the	the	DET
gujaf-84	122	25	accounting	accounting	NOUN
gujaf-84	122	26	period	period	NOUN
gujaf-84	122	27	dummy	dummy	NOUN
gujaf-84	122	28	:	:	PUNCT
gujaf-84	122	29	it	it	PRON
gujaf-84	122	30	is	be	AUX
gujaf-84	122	31	a	a	DET
gujaf-84	122	32	numeric	numeric	ADJ
gujaf-84	122	33	variable	variable	NOUN
gujaf-84	122	34	that	that	PRON
gujaf-84	122	35	represents	represent	VERB
gujaf-84	122	36	a	a	DET
gujaf-84	122	37	categorical	categorical	ADJ
gujaf-84	122	38	data	datum	NOUN
gujaf-84	122	39	used	use	VERB
gujaf-84	122	40	mostly	mostly	ADV
gujaf-84	122	41	to	to	PART
gujaf-84	122	42	dichotomize	dichotomize	VERB
gujaf-84	122	43	the	the	DET
gujaf-84	122	44	data	datum	NOUN
gujaf-84	122	45	using	use	VERB
gujaf-84	122	46	0	0	NUM
gujaf-84	122	47	and	and	CCONJ
gujaf-84	122	48	1	1	NUM
gujaf-84	122	49	4	4	NUM
gujaf-84	122	50	.	.	PUNCT
gujaf-84	122	51	results	result	NOUN
gujaf-84	122	52	and	and	CCONJ
gujaf-84	122	53	discussion	discussion	NOUN
gujaf-84	122	54	under	under	ADP
gujaf-84	122	55	this	this	PRON
gujaf-84	122	56	,	,	PUNCT
gujaf-84	122	57	there	there	PRON
gujaf-84	122	58	is	be	VERB
gujaf-84	122	59	descriptive	descriptive	ADJ
gujaf-84	122	60	statistics	statistic	NOUN
gujaf-84	122	61	,	,	PUNCT
gujaf-84	122	62	post	post	VERB
gujaf-84	122	63	estimation	estimation	NOUN
gujaf-84	122	64	tests	test	NOUN
gujaf-84	122	65	and	and	CCONJ
gujaf-84	122	66	inferential	inferential	ADJ
gujaf-84	122	67	statistics	statistic	NOUN
gujaf-84	122	68	table	table	NOUN
gujaf-84	122	69	1	1	NUM
gujaf-84	122	70	summary	summary	NOUN
gujaf-84	122	71	of	of	ADP
gujaf-84	122	72	descriptive	descriptive	ADJ
gujaf-84	122	73	statistics	statistic	NOUN
gujaf-84	122	74	variables	variable	NOUN
gujaf-84	122	75	mean	mean	VERB
gujaf-84	122	76	minimum	minimum	ADJ
gujaf-84	122	77	maximum	maximum	ADJ
gujaf-84	122	78	standard	standard	ADJ
gujaf-84	122	79	deviation	deviation	NOUN
gujaf-84	122	80	shp	shp	NOUN
gujaf-84	122	81	0.49	0.49	NUM
gujaf-84	122	82	0.3	0.3	NUM
gujaf-84	122	83	1.7	1.7	NUM
gujaf-84	122	84	0.64	0.64	NUM
gujaf-84	122	85	bps	bps	NOUN
gujaf-84	122	86	1.03	1.03	NUM
gujaf-84	122	87	-.26	-.26	PUNCT
gujaf-84	122	88	4.11	4.11	NUM
gujaf-84	122	89	1.21	1.21	NUM
gujaf-84	122	90	eps	eps	PROPN
gujaf-84	122	91	6.99	6.99	NUM
gujaf-84	122	92	-0.86	-0.86	NUM
gujaf-84	122	93	53.53	53.53	NUM
gujaf-84	122	94	8.50	8.50	NUM
gujaf-84	122	95	gusau	gusau	ADJ
gujaf-84	122	96	journal	journal	NOUN
gujaf-84	122	97	of	of	ADP
gujaf-84	122	98	accounting	accounting	NOUN
gujaf-84	122	99	and	and	CCONJ
gujaf-84	122	100	finance	finance	NOUN
gujaf-84	122	101	,	,	PUNCT
gujaf-84	122	102	vol	vol	NOUN
gujaf-84	122	103	.	.	PROPN
gujaf-84	122	104	2	2	NUM
gujaf-84	122	105	,	,	PUNCT
gujaf-84	122	106	issue	issue	NOUN
gujaf-84	122	107	3	3	NUM
gujaf-84	122	108	,	,	PUNCT
gujaf-84	122	109	april	april	PROPN
gujaf-84	122	110	,	,	PUNCT
gujaf-84	122	111	2021	2021	NUM
gujaf-84	122	112	8	8	NUM
gujaf-84	122	113	cf	cf	NOUN
gujaf-84	122	114	0.87	0.87	NUM
gujaf-84	122	115	-0.12	-0.12	NUM
gujaf-84	122	116	3.47	3.47	NUM
gujaf-84	122	117	0.92	0.92	NUM
gujaf-84	122	118	bps	bps	NOUN
gujaf-84	122	119	4.1	4.1	NUM
gujaf-84	122	120	7	7	NUM
gujaf-84	122	121	-0.65	-0.65	NUM
gujaf-84	122	122	53.53	53.53	NUM
gujaf-84	122	123	8.60	8.60	NUM
gujaf-84	122	124	eps	eps	PROPN
gujaf-84	122	125	0.52	0.52	NUM
gujaf-84	122	126	-0.26	-0.26	NOUN
gujaf-84	122	127	3.37	3.37	NUM
gujaf-84	122	128	1.02	1.02	NUM
gujaf-84	122	129	cf	cf	NOUN
gujaf-84	122	130	0.43	0.43	NUM
gujaf-84	122	131	0	0	NUM
gujaf-84	122	132	3.05	3.05	NUM
gujaf-84	122	133	0.75	0.75	NUM
gujaf-84	122	134	source	source	NOUN
gujaf-84	122	135	:	:	PUNCT
gujaf-84	122	136	stata	stata	VERB
gujaf-84	122	137	13	13	NUM
gujaf-84	122	138	outputs	output	NOUN
gujaf-84	122	139	,	,	PUNCT
gujaf-84	122	140	2021	2021	NUM
gujaf-84	122	141	from	from	ADP
gujaf-84	122	142	the	the	DET
gujaf-84	122	143	table	table	NOUN
gujaf-84	122	144	1	1	NUM
gujaf-84	122	145	above	above	ADV
gujaf-84	122	146	,	,	PUNCT
gujaf-84	122	147	it	it	PRON
gujaf-84	122	148	can	can	AUX
gujaf-84	122	149	be	be	AUX
gujaf-84	122	150	seen	see	VERB
gujaf-84	122	151	that	that	SCONJ
gujaf-84	122	152	the	the	DET
gujaf-84	122	153	average	average	ADJ
gujaf-84	122	154	share	share	NOUN
gujaf-84	122	155	price	price	NOUN
gujaf-84	122	156	is	be	AUX
gujaf-84	122	157	0.49	0.49	NUM
gujaf-84	122	158	showing	show	VERB
gujaf-84	122	159	that	that	SCONJ
gujaf-84	122	160	agricultural	agricultural	ADJ
gujaf-84	122	161	firms	firm	NOUN
gujaf-84	122	162	in	in	ADP
gujaf-84	122	163	nigeria	nigeria	PROPN
gujaf-84	122	164	on	on	ADP
gujaf-84	122	165	average	average	ADJ
gujaf-84	122	166	have	have	VERB
gujaf-84	122	167	0.49	0.49	NUM
gujaf-84	122	168	as	as	ADP
gujaf-84	122	169	their	their	PRON
gujaf-84	122	170	value	value	NOUN
gujaf-84	122	171	of	of	ADP
gujaf-84	122	172	shares	share	NOUN
gujaf-84	122	173	with	with	ADP
gujaf-84	122	174	-3	-3	PUNCT
gujaf-84	122	175	and	and	CCONJ
gujaf-84	122	176	1.7	1.7	NUM
gujaf-84	122	177	as	as	ADP
gujaf-84	122	178	minimum	minimum	NOUN
gujaf-84	122	179	and	and	CCONJ
gujaf-84	122	180	maximum	maximum	NOUN
gujaf-84	122	181	respectively	respectively	ADV
gujaf-84	122	182	.	.	PUNCT
gujaf-84	123	1	the	the	DET
gujaf-84	123	2	standard	standard	ADJ
gujaf-84	123	3	deviation	deviation	NOUN
gujaf-84	123	4	of	of	ADP
gujaf-84	123	5	0.64	0.64	NUM
gujaf-84	123	6	shows	show	VERB
gujaf-84	123	7	the	the	DET
gujaf-84	123	8	extent	extent	NOUN
gujaf-84	123	9	of	of	ADP
gujaf-84	123	10	variability	variability	NOUN
gujaf-84	123	11	from	from	ADP
gujaf-84	123	12	the	the	DET
gujaf-84	123	13	mean	mean	NOUN
gujaf-84	123	14	is	be	AUX
gujaf-84	123	15	minimal	minimal	ADJ
gujaf-84	123	16	.	.	PUNCT
gujaf-84	124	1	for	for	ADP
gujaf-84	124	2	book	book	NOUN
gujaf-84	124	3	value	value	NOUN
gujaf-84	124	4	,	,	PUNCT
gujaf-84	124	5	the	the	DET
gujaf-84	124	6	firm	firm	NOUN
gujaf-84	124	7	’s	’s	PART
gujaf-84	124	8	1.03	1.03	NUM
gujaf-84	124	9	as	as	ADV
gujaf-84	124	10	average	average	ADJ
gujaf-84	124	11	with	with	ADP
gujaf-84	124	12	-0.26	-0.26	NOUN
gujaf-84	124	13	and	and	CCONJ
gujaf-84	124	14	4.11	4.11	NUM
gujaf-84	124	15	as	as	ADP
gujaf-84	124	16	minimum	minimum	NOUN
gujaf-84	124	17	and	and	CCONJ
gujaf-84	124	18	maximum	maximum	NOUN
gujaf-84	124	19	respectively	respectively	ADV
gujaf-84	124	20	.	.	PUNCT
gujaf-84	125	1	the	the	DET
gujaf-84	125	2	firms	firm	NOUN
gujaf-84	125	3	have	have	VERB
gujaf-84	125	4	an	an	DET
gujaf-84	125	5	average	average	NOUN
gujaf-84	125	6	of	of	ADP
gujaf-84	125	7	6.99	6.99	NUM
gujaf-84	125	8	as	as	ADP
gujaf-84	125	9	earnings	earning	NOUN
gujaf-84	125	10	per	per	ADP
gujaf-84	125	11	share	share	NOUN
gujaf-84	125	12	with	with	ADP
gujaf-84	125	13	-0.86	-0.86	NUM
gujaf-84	125	14	and	and	CCONJ
gujaf-84	125	15	53.53	53.53	NUM
gujaf-84	125	16	as	as	ADP
gujaf-84	125	17	minimum	minimum	NOUN
gujaf-84	125	18	and	and	CCONJ
gujaf-84	125	19	maximum	maximum	NOUN
gujaf-84	125	20	respectively	respectively	ADV
gujaf-84	125	21	.	.	PUNCT
gujaf-84	126	1	while	while	SCONJ
gujaf-84	126	2	cash	cash	NOUN
gujaf-84	126	3	flow	flow	NOUN
gujaf-84	126	4	per	per	ADP
gujaf-84	126	5	share	share	NOUN
gujaf-84	126	6	on	on	ADP
gujaf-84	126	7	average	average	ADJ
gujaf-84	126	8	is	be	AUX
gujaf-84	126	9	0.87	0.87	NUM
gujaf-84	126	10	with	with	ADP
gujaf-84	126	11	-0.12	-0.12	NUM
gujaf-84	126	12	and	and	CCONJ
gujaf-84	126	13	3.42	3.42	NUM
gujaf-84	126	14	as	as	ADP
gujaf-84	126	15	minimum	minimum	NOUN
gujaf-84	126	16	and	and	CCONJ
gujaf-84	126	17	maximum	maximum	NOUN
gujaf-84	126	18	respectively	respectively	ADV
gujaf-84	126	19	.	.	PUNCT
gujaf-84	127	1	upon	upon	SCONJ
gujaf-84	127	2	the	the	DET
gujaf-84	127	3	introduction	introduction	NOUN
gujaf-84	127	4	of	of	ADP
gujaf-84	127	5	dummy	dummy	NOUN
gujaf-84	127	6	,	,	PUNCT
gujaf-84	127	7	the	the	DET
gujaf-84	127	8	average	average	ADJ
gujaf-84	127	9	values	value	NOUN
gujaf-84	127	10	of	of	ADP
gujaf-84	127	11	book	book	NOUN
gujaf-84	127	12	value	value	NOUN
gujaf-84	127	13	,	,	PUNCT
gujaf-84	127	14	earnings	earning	NOUN
gujaf-84	127	15	and	and	CCONJ
gujaf-84	127	16	cash	cash	NOUN
gujaf-84	127	17	flow	flow	NOUN
gujaf-84	127	18	are	be	AUX
gujaf-84	127	19	4.1	4.1	NUM
gujaf-84	127	20	7	7	NUM
gujaf-84	127	21	,	,	PUNCT
gujaf-84	127	22	0.52	0.52	NUM
gujaf-84	127	23	,	,	PUNCT
gujaf-84	127	24	0.43	0.43	NUM
gujaf-84	127	25	respectively	respectively	ADV
gujaf-84	127	26	showing	show	VERB
gujaf-84	127	27	little	little	ADJ
gujaf-84	127	28	changes	change	NOUN
gujaf-84	127	29	with	with	ADP
gujaf-84	127	30	minimum	minimum	ADJ
gujaf-84	127	31	,	,	PUNCT
gujaf-84	127	32	maximum	maximum	ADJ
gujaf-84	127	33	and	and	CCONJ
gujaf-84	127	34	standard	standard	ADJ
gujaf-84	127	35	deviation	deviation	NOUN
gujaf-84	127	36	changing	change	VERB
gujaf-84	127	37	accordingly	accordingly	ADV
gujaf-84	127	38	table	table	NOUN
gujaf-84	127	39	2	2	NUM
gujaf-84	127	40	:	:	PUNCT
gujaf-84	127	41	correlation	correlation	NOUN
gujaf-84	127	42	matrix	matrix	NOUN
gujaf-84	127	43	shp	shp	NOUN
gujaf-84	127	44	bps	bps	PROPN
gujaf-84	127	45	eps	eps	PROPN
gujaf-84	127	46	cf	cf	PROPN
gujaf-84	127	47	bvp	bvp	PROPN
gujaf-84	127	48	eps	eps	PROPN
gujaf-84	127	49	cfs	cfs	PROPN
gujaf-84	127	50	shp	shp	PROPN
gujaf-84	127	51	1.0000	1.0000	NUM
gujaf-84	127	52	bps	bps	NOUN
gujaf-84	127	53	0.7884	0.7884	NUM
gujaf-84	127	54	1.0000	1.0000	NUM
gujaf-84	127	55	eps	eps	ADP
gujaf-84	127	56	0.8502	0.8502	NUM
gujaf-84	127	57	0.8061	0.8061	NUM
gujaf-84	127	58	1.0000	1.0000	NUM
gujaf-84	127	59	cf	cf	NOUN
gujaf-84	127	60	0.6329	0.6329	NUM
gujaf-84	127	61	0.8502	0.8502	NUM
gujaf-84	127	62	0.6543	0.6543	NUM
gujaf-84	127	63	1.0000	1.0000	NUM
gujaf-84	127	64	bvp	bvp	NOUN
gujaf-84	127	65	0.5416	0.5416	NUM
gujaf-84	127	66	0.8561	0.8561	NUM
gujaf-84	127	67	0.0126	0.0126	NUM
gujaf-84	127	68	0.3534	0.3534	NUM
gujaf-84	127	69	1.0000	1.0000	NUM
gujaf-84	127	70	eps	eps	ADP
gujaf-84	127	71	0.5771	0.5771	NUM
gujaf-84	127	72	0.7414	0.7414	NUM
gujaf-84	127	73	0.6288	0.6288	NUM
gujaf-84	127	74	0.4102	0.4102	NUM
gujaf-84	127	75	0.8963	0.8963	NUM
gujaf-84	127	76	1.0000	1.0000	NUM
gujaf-84	127	77	cfs	cfs	NOUN
gujaf-84	127	78	0.4124	0.4124	NUM
gujaf-84	128	1	0.5387	0.5387	NUM
gujaf-84	128	2	0.4369	0.4369	NUM
gujaf-84	128	3	0.5355	0.5355	NUM
gujaf-84	128	4	0.7197	0.7197	NUM
gujaf-84	128	5	0.8063	0.8063	NUM
gujaf-84	128	6	1.0000	1.0000	NUM
gujaf-84	128	7	source	source	NOUN
gujaf-84	128	8	:	:	PUNCT
gujaf-84	128	9	stata	stata	VERB
gujaf-84	128	10	13	13	NUM
gujaf-84	128	11	outputs	output	NOUN
gujaf-84	128	12	,	,	PUNCT
gujaf-84	128	13	2021	2021	NUM
gujaf-84	128	14	the	the	DET
gujaf-84	128	15	matrix	matrix	NOUN
gujaf-84	128	16	above	above	ADP
gujaf-84	128	17	shows	show	VERB
gujaf-84	128	18	that	that	SCONJ
gujaf-84	128	19	there	there	PRON
gujaf-84	128	20	is	be	VERB
gujaf-84	128	21	correlation	correlation	NOUN
gujaf-84	128	22	between	between	ADP
gujaf-84	128	23	the	the	DET
gujaf-84	128	24	dependent	dependent	ADJ
gujaf-84	128	25	variable	variable	NOUN
gujaf-84	128	26	and	and	CCONJ
gujaf-84	128	27	all	all	DET
gujaf-84	128	28	the	the	DET
gujaf-84	128	29	independent	independent	ADJ
gujaf-84	128	30	variables	variable	NOUN
gujaf-84	128	31	and	and	CCONJ
gujaf-84	128	32	between	between	ADP
gujaf-84	128	33	the	the	DET
gujaf-84	128	34	one	one	NUM
gujaf-84	128	35	independent	independent	ADJ
gujaf-84	128	36	variable	variable	NOUN
gujaf-84	128	37	and	and	CCONJ
gujaf-84	128	38	another	another	PRON
gujaf-84	128	39	.	.	PUNCT
gujaf-84	129	1	the	the	DET
gujaf-84	129	2	values	value	NOUN
gujaf-84	129	3	suggest	suggest	VERB
gujaf-84	129	4	that	that	SCONJ
gujaf-84	129	5	there	there	PRON
gujaf-84	129	6	is	be	VERB
gujaf-84	129	7	possibility	possibility	NOUN
gujaf-84	129	8	of	of	ADP
gujaf-84	129	9	existence	existence	NOUN
gujaf-84	129	10	of	of	ADP
gujaf-84	129	11	multicollinearity	multicollinearity	NOUN
gujaf-84	129	12	which	which	PRON
gujaf-84	129	13	is	be	AUX
gujaf-84	129	14	high	high	ADJ
gujaf-84	129	15	correlation	correlation	NOUN
gujaf-84	129	16	between	between	ADP
gujaf-84	129	17	variable	variable	NOUN
gujaf-84	129	18	.	.	PUNCT
gujaf-84	130	1	but	but	CCONJ
gujaf-84	130	2	whether	whether	SCONJ
gujaf-84	130	3	multicollinearity	multicollinearity	NOUN
gujaf-84	130	4	exists	exist	VERB
gujaf-84	130	5	or	or	CCONJ
gujaf-84	130	6	not	not	PART
gujaf-84	130	7	can	can	AUX
gujaf-84	130	8	not	not	PART
gujaf-84	130	9	be	be	AUX
gujaf-84	130	10	said	say	VERB
gujaf-84	130	11	with	with	ADP
gujaf-84	130	12	precision	precision	NOUN
gujaf-84	130	13	until	until	SCONJ
gujaf-84	130	14	after	after	SCONJ
gujaf-84	130	15	multicollinearity	multicollinearity	NOUN
gujaf-84	130	16	has	have	AUX
gujaf-84	130	17	been	be	AUX
gujaf-84	130	18	conducted	conduct	VERB
gujaf-84	130	19	multicollinearity	multicollinearity	NOUN
gujaf-84	130	20	test	test	NOUN
gujaf-84	130	21	it	it	PRON
gujaf-84	130	22	is	be	AUX
gujaf-84	130	23	assumed	assume	VERB
gujaf-84	130	24	by	by	ADP
gujaf-84	130	25	linear	linear	PROPN
gujaf-84	130	26	regression	regression	NOUN
gujaf-84	130	27	model	model	NOUN
gujaf-84	130	28	that	that	SCONJ
gujaf-84	130	29	data	data	NOUN
gujaf-84	130	30	is	be	AUX
gujaf-84	130	31	not	not	PART
gujaf-84	130	32	multicollinear	multicollinear	ADJ
gujaf-84	130	33	that	that	PRON
gujaf-84	130	34	is	be	AUX
gujaf-84	130	35	to	to	PART
gujaf-84	130	36	say	say	VERB
gujaf-84	130	37	among	among	ADP
gujaf-84	130	38	the	the	DET
gujaf-84	130	39	independent	independent	ADJ
gujaf-84	130	40	variables	variable	NOUN
gujaf-84	130	41	no	no	INTJ
gujaf-84	130	42	any	any	DET
gujaf-84	130	43	two	two	NUM
gujaf-84	130	44	are	be	AUX
gujaf-84	130	45	having	have	VERB
gujaf-84	130	46	equal	equal	ADJ
gujaf-84	130	47	variation	variation	NOUN
gujaf-84	130	48	with	with	ADP
gujaf-84	130	49	each	each	DET
gujaf-84	130	50	other	other	ADJ
gujaf-84	130	51	.	.	PUNCT
gujaf-84	131	1	to	to	PART
gujaf-84	131	2	test	test	VERB
gujaf-84	131	3	for	for	ADP
gujaf-84	131	4	multicollinearity	multicollinearity	NOUN
gujaf-84	131	5	,	,	PUNCT
gujaf-84	131	6	variance	variance	NOUN
gujaf-84	131	7	inflation	inflation	NOUN
gujaf-84	131	8	factor	factor	NOUN
gujaf-84	131	9	was	be	AUX
gujaf-84	131	10	used	use	VERB
gujaf-84	131	11	and	and	CCONJ
gujaf-84	131	12	the	the	DET
gujaf-84	131	13	result	result	NOUN
gujaf-84	131	14	is	be	AUX
gujaf-84	131	15	as	as	SCONJ
gujaf-84	131	16	stated	state	VERB
gujaf-84	131	17	thus	thus	ADV
gujaf-84	131	18	:	:	PUNCT
gujaf-84	131	19	table	table	NOUN
gujaf-84	131	20	3	3	NUM
gujaf-84	131	21	:	:	PUNCT
gujaf-84	132	1	multicollinearity	multicollinearity	NOUN
gujaf-84	132	2	test	test	NOUN
gujaf-84	132	3	variable	variable	NOUN
gujaf-84	132	4	vif	vif	NOUN
gujaf-84	132	5	1	1	NUM
gujaf-84	132	6	/	/	SYM
gujaf-84	132	7	vif	vif	PROPN
gujaf-84	132	8	variable	variable	ADJ
gujaf-84	132	9	vif	vif	PROPN
gujaf-84	132	10	1	1	NUM
gujaf-84	132	11	/	/	SYM
gujaf-84	132	12	vif	vif	NOUN
gujaf-84	132	13	bps	bps	NOUN
gujaf-84	132	14	3.96	3.96	NUM
gujaf-84	132	15	0.2528	0.2528	NUM
gujaf-84	132	16	eps	eps	ADP
gujaf-84	132	17	3.42	3.42	NUM
gujaf-84	132	18	0.2922	0.2922	NUM
gujaf-84	132	19	gusau	gusau	ADJ
gujaf-84	132	20	journal	journal	NOUN
gujaf-84	132	21	of	of	ADP
gujaf-84	132	22	accounting	accounting	NOUN
gujaf-84	132	23	and	and	CCONJ
gujaf-84	132	24	finance	finance	NOUN
gujaf-84	132	25	,	,	PUNCT
gujaf-84	132	26	vol	vol	NOUN
gujaf-84	132	27	.	.	PROPN
gujaf-84	132	28	2	2	NUM
gujaf-84	132	29	,	,	PUNCT
gujaf-84	132	30	issue	issue	NOUN
gujaf-84	132	31	3	3	NUM
gujaf-84	132	32	,	,	PUNCT
gujaf-84	132	33	april	april	PROPN
gujaf-84	132	34	,	,	PUNCT
gujaf-84	132	35	2021	2021	NUM
gujaf-84	132	36	9	9	NUM
gujaf-84	132	37	cfs	cfs	NOUN
gujaf-84	132	38	1.54	1.54	NUM
gujaf-84	132	39	0.6498	0.6498	NUM
gujaf-84	132	40	bps	bps	NOUN
gujaf-84	132	41	5.18	5.18	NUM
gujaf-84	132	42	0.1930	0.1930	NUM
gujaf-84	132	43	eps	eps	ADP
gujaf-84	132	44	3.93	3.93	NUM
gujaf-84	132	45	0.2547	0.2547	NUM
gujaf-84	132	46	cfs	cfs	NOUN
gujaf-84	132	47	2.13	2.13	NUM
gujaf-84	132	48	0.4701	0.4701	NUM
gujaf-84	132	49	source	source	NOUN
gujaf-84	132	50	:	:	PUNCT
gujaf-84	132	51	stata	stata	VERB
gujaf-84	132	52	13	13	NUM
gujaf-84	132	53	outputs	output	NOUN
gujaf-84	132	54	,	,	PUNCT
gujaf-84	132	55	2021	2021	NUM
gujaf-84	132	56	to	to	PART
gujaf-84	132	57	check	check	VERB
gujaf-84	132	58	for	for	ADP
gujaf-84	132	59	multicollinearity	multicollinearity	NOUN
gujaf-84	132	60	,	,	PUNCT
gujaf-84	132	61	the	the	DET
gujaf-84	132	62	rule	rule	NOUN
gujaf-84	132	63	of	of	ADP
gujaf-84	132	64	thumb	thumb	NOUN
gujaf-84	132	65	is	be	AUX
gujaf-84	132	66	that	that	SCONJ
gujaf-84	132	67	if	if	SCONJ
gujaf-84	132	68	a	a	DET
gujaf-84	132	69	tolerance	tolerance	NOUN
gujaf-84	132	70	value	value	NOUN
gujaf-84	132	71	is	be	AUX
gujaf-84	132	72	greater	great	ADJ
gujaf-84	132	73	than	than	ADP
gujaf-84	132	74	0.1	0.1	NUM
gujaf-84	132	75	and	and	CCONJ
gujaf-84	132	76	less	less	ADJ
gujaf-84	132	77	than	than	ADP
gujaf-84	132	78	1	1	NUM
gujaf-84	132	79	,	,	PUNCT
gujaf-84	132	80	and	and	CCONJ
gujaf-84	132	81	if	if	SCONJ
gujaf-84	132	82	vif	vif	NOUN
gujaf-84	132	83	is	be	AUX
gujaf-84	132	84	greater	great	ADJ
gujaf-84	132	85	than	than	ADP
gujaf-84	132	86	1	1	NUM
gujaf-84	132	87	but	but	CCONJ
gujaf-84	132	88	less	less	ADJ
gujaf-84	132	89	than	than	ADP
gujaf-84	132	90	10	10	NUM
gujaf-84	132	91	;	;	PUNCT
gujaf-84	132	92	there	there	PRON
gujaf-84	132	93	is	be	VERB
gujaf-84	132	94	no	no	DET
gujaf-84	132	95	multicollinearity	multicollinearity	NOUN
gujaf-84	132	96	among	among	ADP
gujaf-84	132	97	the	the	DET
gujaf-84	132	98	independent	independent	ADJ
gujaf-84	132	99	variables	variable	NOUN
gujaf-84	132	100	(	(	PUNCT
gujaf-84	132	101	gujarati	gujarati	PROPN
gujaf-84	132	102	,	,	PUNCT
gujaf-84	132	103	2004	2004	NUM
gujaf-84	132	104	)	)	PUNCT
gujaf-84	132	105	.	.	PUNCT
gujaf-84	133	1	from	from	ADP
gujaf-84	133	2	the	the	DET
gujaf-84	133	3	table	table	NOUN
gujaf-84	133	4	above	above	ADV
gujaf-84	133	5	,	,	PUNCT
gujaf-84	133	6	the	the	DET
gujaf-84	133	7	tolerance	tolerance	NOUN
gujaf-84	133	8	value	value	NOUN
gujaf-84	133	9	(	(	PUNCT
gujaf-84	133	10	1	1	NUM
gujaf-84	133	11	/	/	SYM
gujaf-84	133	12	vif	vif	NOUN
gujaf-84	133	13	)	)	PUNCT
gujaf-84	133	14	of	of	ADP
gujaf-84	133	15	all	all	DET
gujaf-84	133	16	the	the	DET
gujaf-84	133	17	individual	individual	ADJ
gujaf-84	133	18	variables	variable	NOUN
gujaf-84	133	19	are	be	AUX
gujaf-84	133	20	greater	great	ADJ
gujaf-84	133	21	than	than	ADP
gujaf-84	133	22	10	10	NUM
gujaf-84	133	23	%	%	NOUN
gujaf-84	133	24	and	and	CCONJ
gujaf-84	133	25	less	less	ADJ
gujaf-84	133	26	than	than	ADP
gujaf-84	133	27	1	1	NUM
gujaf-84	133	28	.	.	PUNCT
gujaf-84	134	1	so	so	ADV
gujaf-84	134	2	also	also	ADV
gujaf-84	134	3	,	,	PUNCT
gujaf-84	134	4	all	all	DET
gujaf-84	134	5	the	the	DET
gujaf-84	134	6	values	value	NOUN
gujaf-84	134	7	of	of	ADP
gujaf-84	134	8	vifs	vif	NOUN
gujaf-84	134	9	are	be	AUX
gujaf-84	134	10	greater	great	ADJ
gujaf-84	134	11	than	than	ADP
gujaf-84	134	12	1	1	NUM
gujaf-84	134	13	and	and	CCONJ
gujaf-84	134	14	less	less	ADJ
gujaf-84	134	15	than	than	ADP
gujaf-84	134	16	10	10	NUM
gujaf-84	134	17	for	for	ADP
gujaf-84	134	18	all	all	DET
gujaf-84	134	19	the	the	DET
gujaf-84	134	20	categories	category	NOUN
gujaf-84	134	21	of	of	ADP
gujaf-84	134	22	the	the	DET
gujaf-84	134	23	data	datum	NOUN
gujaf-84	134	24	which	which	PRON
gujaf-84	134	25	confirms	confirm	VERB
gujaf-84	134	26	absence	absence	NOUN
gujaf-84	134	27	of	of	ADP
gujaf-84	134	28	multicollinearity	multicollinearity	NOUN
gujaf-84	134	29	among	among	ADP
gujaf-84	134	30	the	the	DET
gujaf-84	134	31	variables	variable	NOUN
gujaf-84	134	32	.	.	PUNCT
gujaf-84	135	1	heteroskedasticity	heteroskedasticity	NOUN
gujaf-84	135	2	to	to	PART
gujaf-84	135	3	test	test	VERB
gujaf-84	135	4	for	for	ADP
gujaf-84	135	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-84	135	6	,	,	PUNCT
gujaf-84	135	7	the	the	DET
gujaf-84	135	8	study	study	NOUN
gujaf-84	135	9	employs	employ	VERB
gujaf-84	135	10	breusch	breusch	NOUN
gujaf-84	135	11	-	-	PUNCT
gujaf-84	135	12	pagan	pagan	ADJ
gujaf-84	135	13	/	/	SYM
gujaf-84	135	14	cook	cook	NOUN
gujaf-84	135	15	-	-	PUNCT
gujaf-84	135	16	weisberg	weisberg	PROPN
gujaf-84	135	17	test	test	NOUN
gujaf-84	135	18	.	.	PUNCT
gujaf-84	136	1	the	the	DET
gujaf-84	136	2	test	test	NOUN
gujaf-84	136	3	shows	show	VERB
gujaf-84	136	4	a	a	DET
gujaf-84	136	5	chi	chi	ADJ
gujaf-84	136	6	2	2	NUM
gujaf-84	136	7	value	value	NOUN
gujaf-84	136	8	of	of	ADP
gujaf-84	136	9	0.23	0.23	NUM
gujaf-84	136	10	and	and	CCONJ
gujaf-84	136	11	the	the	DET
gujaf-84	136	12	prob	prob	PROPN
gujaf-84	136	13	>	>	X
gujaf-84	136	14	chi2	chi2	NOUN
gujaf-84	136	15	of	of	ADP
gujaf-84	136	16	0.6350	0.6350	NUM
gujaf-84	136	17	(	(	PUNCT
gujaf-84	136	18	insignificant	insignificant	ADJ
gujaf-84	136	19	)	)	PUNCT
gujaf-84	136	20	.	.	PUNCT
gujaf-84	137	1	this	this	PRON
gujaf-84	137	2	indicates	indicate	VERB
gujaf-84	137	3	the	the	DET
gujaf-84	137	4	absence	absence	NOUN
gujaf-84	137	5	of	of	ADP
gujaf-84	137	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-84	137	7	4.1	4.1	NUM
gujaf-84	137	8	regression	regression	NOUN
gujaf-84	137	9	results	result	VERB
gujaf-84	137	10	the	the	DET
gujaf-84	137	11	robust	robust	ADJ
gujaf-84	137	12	regression	regression	NOUN
gujaf-84	137	13	result	result	NOUN
gujaf-84	137	14	for	for	SCONJ
gujaf-84	137	15	incremental	incremental	ADJ
gujaf-84	137	16	value	value	NOUN
gujaf-84	137	17	relevance	relevance	NOUN
gujaf-84	137	18	is	be	AUX
gujaf-84	137	19	presented	present	VERB
gujaf-84	137	20	in	in	ADP
gujaf-84	137	21	table	table	NOUN
gujaf-84	137	22	4	4	NUM
gujaf-84	137	23	below	below	ADV
gujaf-84	137	24	.	.	PUNCT
gujaf-84	138	1	table	table	NOUN
gujaf-84	138	2	4	4	NUM
gujaf-84	138	3	regression	regression	NOUN
gujaf-84	138	4	result	result	NOUN
gujaf-84	138	5	variables	variable	NOUN
gujaf-84	138	6	coefficient	coefficient	ADJ
gujaf-84	138	7	tvalue	tvalue	NOUN
gujaf-84	138	8	p>(t	p>(t	NOUN
gujaf-84	138	9	)	)	PUNCT
gujaf-84	138	10	bps	bps	NOUN
gujaf-84	138	11	0.0724117	0.0724117	NUM
gujaf-84	138	12	4.13	4.13	NUM
gujaf-84	138	13	0.000	0.000	NUM
gujaf-84	138	14	eps	eps	PROPN
gujaf-84	138	15	0.0875885	0.0875885	NUM
gujaf-84	138	16	1.07	1.07	NUM
gujaf-84	138	17	0.287	0.287	NUM
gujaf-84	138	18	cash	cash	NOUN
gujaf-84	138	19	0.1308286	0.1308286	NUM
gujaf-84	138	20	2.13	2.13	NUM
gujaf-84	138	21	0.036	0.036	NUM
gujaf-84	138	22	dummy	dummy	NOUN
gujaf-84	138	23	0.1235781	0.1235781	NUM
gujaf-84	138	24	1.21	1.21	NUM
gujaf-84	138	25	0.023	0.023	NUM
gujaf-84	138	26	bps	bps	NOUN
gujaf-84	138	27	0.0596979	0.0596979	NUM
gujaf-84	138	28	-3.03	-3.03	NUM
gujaf-84	138	29	0.003	0.003	NUM
gujaf-84	138	30	eps	eps	ADP
gujaf-84	138	31	0.2844007	0.2844007	NUM
gujaf-84	138	32	2.36	2.36	NUM
gujaf-84	138	33	0.021	0.021	NUM
gujaf-84	138	34	cash	cash	NOUN
gujaf-84	138	35	0.1030711	0.1030711	NUM
gujaf-84	138	36	-1.01	-1.01	NUM
gujaf-84	138	37	0.317	0.317	NUM
gujaf-84	138	38	constant	constant	ADJ
gujaf-84	138	39	0.13681	0.13681	NUM
gujaf-84	138	40	4.80	4.80	NUM
gujaf-84	138	41	0.075	0.075	NUM
gujaf-84	138	42	r	r	NOUN
gujaf-84	138	43	squared	square	VERB
gujaf-84	138	44	:	:	PUNCT
gujaf-84	138	45	0.7746	0.7746	NUM
gujaf-84	138	46	f	f	X
gujaf-84	138	47	-	-	PUNCT
gujaf-84	138	48	statistics	statistic	NOUN
gujaf-84	138	49	:	:	PUNCT
gujaf-84	138	50	39.78	39.78	NUM
gujaf-84	138	51	prob	prob	NOUN
gujaf-84	138	52	.	.	PUNCT
gujaf-84	138	53	:	:	PUNCT
gujaf-84	139	1	0.0000	0.0000	NUM
gujaf-84	139	2	gusau	gusau	ADJ
gujaf-84	139	3	journal	journal	NOUN
gujaf-84	139	4	of	of	ADP
gujaf-84	139	5	accounting	accounting	NOUN
gujaf-84	139	6	and	and	CCONJ
gujaf-84	139	7	finance	finance	NOUN
gujaf-84	139	8	,	,	PUNCT
gujaf-84	139	9	vol	vol	NOUN
gujaf-84	139	10	.	.	PROPN
gujaf-84	139	11	2	2	NUM
gujaf-84	139	12	,	,	PUNCT
gujaf-84	139	13	issue	issue	NOUN
gujaf-84	139	14	3	3	NUM
gujaf-84	139	15	,	,	PUNCT
gujaf-84	139	16	april	april	PROPN
gujaf-84	139	17	,	,	PUNCT
gujaf-84	139	18	2021	2021	NUM
gujaf-84	139	19	10	10	NUM
gujaf-84	139	20	source	source	NOUN
gujaf-84	139	21	:	:	PUNCT
gujaf-84	139	22	stata	stata	VERB
gujaf-84	139	23	13	13	NUM
gujaf-84	139	24	outputs	output	NOUN
gujaf-84	139	25	,	,	PUNCT
gujaf-84	139	26	2021	2021	NUM
gujaf-84	139	27	in	in	ADP
gujaf-84	139	28	the	the	DET
gujaf-84	139	29	above	above	ADJ
gujaf-84	139	30	regression	regression	NOUN
gujaf-84	139	31	result	result	NOUN
gujaf-84	139	32	table	table	NOUN
gujaf-84	139	33	,	,	PUNCT
gujaf-84	139	34	the	the	DET
gujaf-84	139	35	pre	pre	NOUN
gujaf-84	139	36	-	-	ADJ
gujaf-84	139	37	ifrs	ifrs	ADJ
gujaf-84	139	38	and	and	CCONJ
gujaf-84	139	39	post	post	ADJ
gujaf-84	139	40	-	-	ADJ
gujaf-84	139	41	ifrs	ifrs	ADJ
gujaf-84	139	42	results	result	NOUN
gujaf-84	139	43	are	be	AUX
gujaf-84	139	44	pooled	pool	VERB
gujaf-84	139	45	together	together	ADV
gujaf-84	139	46	following	follow	VERB
gujaf-84	139	47	the	the	DET
gujaf-84	139	48	introduction	introduction	NOUN
gujaf-84	139	49	of	of	ADP
gujaf-84	139	50	the	the	DET
gujaf-84	139	51	dummy	dummy	ADJ
gujaf-84	139	52	variable	variable	NOUN
gujaf-84	139	53	for	for	ADP
gujaf-84	139	54	the	the	DET
gujaf-84	139	55	post	post	ADJ
gujaf-84	139	56	-	-	ADJ
gujaf-84	139	57	ifrs	ifrs	ADJ
gujaf-84	139	58	period	period	NOUN
gujaf-84	139	59	.	.	PUNCT
gujaf-84	140	1	as	as	SCONJ
gujaf-84	140	2	can	can	AUX
gujaf-84	140	3	be	be	AUX
gujaf-84	140	4	seen	see	VERB
gujaf-84	140	5	from	from	ADP
gujaf-84	140	6	the	the	DET
gujaf-84	140	7	table	table	NOUN
gujaf-84	140	8	,	,	PUNCT
gujaf-84	140	9	the	the	DET
gujaf-84	140	10	overall	overall	ADJ
gujaf-84	140	11	explanatory	explanatory	ADJ
gujaf-84	140	12	power	power	NOUN
gujaf-84	140	13	of	of	ADP
gujaf-84	140	14	the	the	DET
gujaf-84	140	15	accounting	accounting	NOUN
gujaf-84	140	16	numbers	number	NOUN
gujaf-84	140	17	measured	measure	VERB
gujaf-84	140	18	by	by	ADP
gujaf-84	140	19	the	the	DET
gujaf-84	140	20	r	r	NOUN
gujaf-84	140	21	-	-	PUNCT
gujaf-84	140	22	squared	square	VERB
gujaf-84	140	23	is	be	AUX
gujaf-84	140	24	0.7746	0.7746	NUM
gujaf-84	140	25	.	.	PUNCT
gujaf-84	141	1	this	this	PRON
gujaf-84	141	2	indicates	indicate	VERB
gujaf-84	141	3	that	that	SCONJ
gujaf-84	141	4	if	if	SCONJ
gujaf-84	141	5	the	the	DET
gujaf-84	141	6	two	two	NUM
gujaf-84	141	7	periods	period	NOUN
gujaf-84	141	8	are	be	AUX
gujaf-84	141	9	combined	combine	VERB
gujaf-84	141	10	,	,	PUNCT
gujaf-84	141	11	the	the	DET
gujaf-84	141	12	accounting	accounting	NOUN
gujaf-84	141	13	numbers	number	NOUN
gujaf-84	141	14	(	(	PUNCT
gujaf-84	141	15	bvps	bvps	PROPN
gujaf-84	141	16	,	,	PUNCT
gujaf-84	141	17	eps	eps	PROPN
gujaf-84	141	18	and	and	CCONJ
gujaf-84	141	19	cash	cash	NOUN
gujaf-84	141	20	)	)	PUNCT
gujaf-84	141	21	jointly	jointly	ADV
gujaf-84	141	22	explain	explain	VERB
gujaf-84	141	23	the	the	DET
gujaf-84	141	24	variation	variation	NOUN
gujaf-84	141	25	in	in	ADP
gujaf-84	141	26	shp	shp	NOUN
gujaf-84	141	27	of	of	ADP
gujaf-84	141	28	listed	list	VERB
gujaf-84	141	29	agricultural	agricultural	ADJ
gujaf-84	141	30	companies	company	NOUN
gujaf-84	141	31	in	in	ADP
gujaf-84	141	32	nigeria	nigeria	PROPN
gujaf-84	141	33	for	for	ADP
gujaf-84	141	34	the	the	DET
gujaf-84	141	35	period	period	NOUN
gujaf-84	141	36	2004	2004	NUM
gujaf-84	141	37	to	to	ADP
gujaf-84	141	38	2019	2019	NUM
gujaf-84	141	39	.	.	PUNCT
gujaf-84	142	1	nevertheless	nevertheless	ADV
gujaf-84	142	2	,	,	PUNCT
gujaf-84	142	3	the	the	DET
gujaf-84	142	4	coefficient	coefficient	NOUN
gujaf-84	142	5	of	of	ADP
gujaf-84	142	6	ifrs	ifrs	PROPN
gujaf-84	142	7	book	book	NOUN
gujaf-84	142	8	value	value	NOUN
gujaf-84	142	9	(	(	PUNCT
gujaf-84	142	10	bps*dv	bps*dv	NOUN
gujaf-84	142	11	)	)	PUNCT
gujaf-84	142	12	is	be	AUX
gujaf-84	142	13	statistically	statistically	ADV
gujaf-84	142	14	significant	significant	ADJ
gujaf-84	142	15	but	but	CCONJ
gujaf-84	142	16	it	it	PRON
gujaf-84	142	17	is	be	AUX
gujaf-84	142	18	negative	negative	ADJ
gujaf-84	142	19	which	which	PRON
gujaf-84	142	20	signifies	signify	VERB
gujaf-84	142	21	there	there	PRON
gujaf-84	142	22	is	be	VERB
gujaf-84	142	23	decremental	decremental	ADJ
gujaf-84	142	24	value	value	NOUN
gujaf-84	142	25	relevance	relevance	NOUN
gujaf-84	142	26	as	as	ADV
gujaf-84	142	27	far	far	ADV
gujaf-84	142	28	as	as	SCONJ
gujaf-84	142	29	book	book	NOUN
gujaf-84	142	30	value	value	NOUN
gujaf-84	142	31	is	be	AUX
gujaf-84	142	32	concerned	concern	VERB
gujaf-84	142	33	following	follow	VERB
gujaf-84	142	34	the	the	DET
gujaf-84	142	35	adoption	adoption	NOUN
gujaf-84	142	36	of	of	ADP
gujaf-84	142	37	ifrs	ifrs	PROPN
gujaf-84	142	38	.	.	PUNCT
gujaf-84	143	1	similarly	similarly	ADV
gujaf-84	143	2	,	,	PUNCT
gujaf-84	143	3	earnings	earning	NOUN
gujaf-84	143	4	per	per	ADP
gujaf-84	143	5	share	share	NOUN
gujaf-84	143	6	(	(	PUNCT
gujaf-84	143	7	eps*dv	eps*dv	NOUN
gujaf-84	143	8	)	)	PUNCT
gujaf-84	143	9	is	be	AUX
gujaf-84	143	10	statistically	statistically	ADV
gujaf-84	143	11	significant	significant	ADJ
gujaf-84	143	12	and	and	CCONJ
gujaf-84	143	13	is	be	AUX
gujaf-84	143	14	positive	positive	ADJ
gujaf-84	143	15	which	which	PRON
gujaf-84	143	16	means	mean	VERB
gujaf-84	143	17	that	that	SCONJ
gujaf-84	143	18	the	the	DET
gujaf-84	143	19	adoption	adoption	NOUN
gujaf-84	143	20	of	of	ADP
gujaf-84	143	21	ifrs	ifrs	PROPN
gujaf-84	143	22	had	have	AUX
gujaf-84	143	23	led	lead	VERB
gujaf-84	143	24	to	to	ADP
gujaf-84	143	25	incremental	incremental	ADJ
gujaf-84	143	26	value	value	NOUN
gujaf-84	143	27	relevance	relevance	NOUN
gujaf-84	143	28	as	as	ADV
gujaf-84	143	29	far	far	ADV
gujaf-84	143	30	as	as	SCONJ
gujaf-84	143	31	earnings	earning	NOUN
gujaf-84	143	32	is	be	AUX
gujaf-84	143	33	concerned	concern	VERB
gujaf-84	143	34	.	.	PUNCT
gujaf-84	144	1	however	however	ADV
gujaf-84	144	2	,	,	PUNCT
gujaf-84	144	3	cash	cash	NOUN
gujaf-84	144	4	flow	flow	NOUN
gujaf-84	144	5	per	per	ADP
gujaf-84	144	6	share	share	NOUN
gujaf-84	144	7	is	be	AUX
gujaf-84	144	8	not	not	PART
gujaf-84	144	9	statistically	statistically	ADV
gujaf-84	144	10	significant	significant	ADJ
gujaf-84	144	11	signifying	signifying	NOUN
gujaf-84	144	12	that	that	SCONJ
gujaf-84	144	13	it	it	PRON
gujaf-84	144	14	has	have	VERB
gujaf-84	144	15	no	no	DET
gujaf-84	144	16	any	any	DET
gujaf-84	144	17	incremental	incremental	ADJ
gujaf-84	144	18	value	value	NOUN
gujaf-84	144	19	relevance	relevance	NOUN
gujaf-84	144	20	as	as	ADP
gujaf-84	144	21	a	a	DET
gujaf-84	144	22	result	result	NOUN
gujaf-84	144	23	of	of	ADP
gujaf-84	144	24	changes	change	NOUN
gujaf-84	144	25	occasioned	occasion	VERB
gujaf-84	144	26	by	by	ADP
gujaf-84	144	27	ias	ias	PROPN
gujaf-84	144	28	41	41	NUM
gujaf-84	144	29	adoption	adoption	NOUN
gujaf-84	144	30	.	.	PUNCT
gujaf-84	145	1	additionally	additionally	ADV
gujaf-84	145	2	,	,	PUNCT
gujaf-84	145	3	the	the	DET
gujaf-84	145	4	coefficient	coefficient	NOUN
gujaf-84	145	5	of	of	ADP
gujaf-84	145	6	dummy	dummy	ADJ
gujaf-84	145	7	variable	variable	NOUN
gujaf-84	145	8	for	for	ADP
gujaf-84	145	9	the	the	DET
gujaf-84	145	10	post	post	ADJ
gujaf-84	145	11	-	-	ADJ
gujaf-84	145	12	ifrs	ifrs	ADJ
gujaf-84	145	13	is	be	AUX
gujaf-84	145	14	positive	positive	ADJ
gujaf-84	145	15	and	and	CCONJ
gujaf-84	145	16	statistically	statistically	ADV
gujaf-84	145	17	significant	significant	ADJ
gujaf-84	145	18	at	at	ADP
gujaf-84	145	19	10	10	NUM
gujaf-84	145	20	%	%	NOUN
gujaf-84	145	21	.	.	PUNCT
gujaf-84	146	1	this	this	PRON
gujaf-84	146	2	indicates	indicate	VERB
gujaf-84	146	3	that	that	SCONJ
gujaf-84	146	4	if	if	SCONJ
gujaf-84	146	5	the	the	DET
gujaf-84	146	6	two	two	NUM
gujaf-84	146	7	periods	period	NOUN
gujaf-84	146	8	are	be	AUX
gujaf-84	146	9	combined	combine	VERB
gujaf-84	146	10	,	,	PUNCT
gujaf-84	146	11	the	the	DET
gujaf-84	146	12	effect	effect	NOUN
gujaf-84	146	13	of	of	ADP
gujaf-84	146	14	bvps	bvps	PROPN
gujaf-84	146	15	,	,	PUNCT
gujaf-84	146	16	eps	eps	PROPN
gujaf-84	146	17	and	and	CCONJ
gujaf-84	146	18	cash	cash	NOUN
gujaf-84	146	19	jointly	jointly	ADV
gujaf-84	146	20	in	in	ADP
gujaf-84	146	21	the	the	DET
gujaf-84	146	22	post	post	ADJ
gujaf-84	146	23	-	-	ADJ
gujaf-84	146	24	ifrs	ifrs	ADJ
gujaf-84	146	25	period	period	NOUN
gujaf-84	146	26	positively	positively	ADV
gujaf-84	146	27	affect	affect	VERB
gujaf-84	146	28	share	share	NOUN
gujaf-84	146	29	price	price	NOUN
gujaf-84	146	30	of	of	ADP
gujaf-84	146	31	listed	list	VERB
gujaf-84	146	32	agricultural	agricultural	ADJ
gujaf-84	146	33	companies	company	NOUN
gujaf-84	146	34	in	in	ADP
gujaf-84	146	35	nigeria	nigeria	PROPN
gujaf-84	146	36	.	.	PUNCT
gujaf-84	147	1	5	5	X
gujaf-84	147	2	.	.	X
gujaf-84	147	3	conclusion	conclusion	NOUN
gujaf-84	147	4	and	and	CCONJ
gujaf-84	147	5	recommendations	recommendation	NOUN
gujaf-84	147	6	this	this	DET
gujaf-84	147	7	work	work	NOUN
gujaf-84	147	8	is	be	AUX
gujaf-84	147	9	on	on	ADP
gujaf-84	147	10	incremental	incremental	ADJ
gujaf-84	147	11	value	value	NOUN
gujaf-84	147	12	relevance	relevance	NOUN
gujaf-84	147	13	caused	cause	VERB
gujaf-84	147	14	by	by	ADP
gujaf-84	147	15	adoption	adoption	NOUN
gujaf-84	147	16	of	of	ADP
gujaf-84	147	17	international	international	ADJ
gujaf-84	147	18	accounting	accounting	NOUN
gujaf-84	147	19	standard	standard	NOUN
gujaf-84	147	20	on	on	ADP
gujaf-84	147	21	agriculture	agriculture	NOUN
gujaf-84	147	22	.	.	PUNCT
gujaf-84	148	1	the	the	DET
gujaf-84	148	2	dependent	dependent	ADJ
gujaf-84	148	3	variable	variable	NOUN
gujaf-84	148	4	of	of	ADP
gujaf-84	148	5	the	the	DET
gujaf-84	148	6	study	study	NOUN
gujaf-84	148	7	share	share	NOUN
gujaf-84	148	8	price	price	NOUN
gujaf-84	148	9	while	while	SCONJ
gujaf-84	148	10	the	the	DET
gujaf-84	148	11	independent	independent	ADJ
gujaf-84	148	12	variables	variable	NOUN
gujaf-84	148	13	are	be	AUX
gujaf-84	148	14	book	book	NOUN
gujaf-84	148	15	value	value	NOUN
gujaf-84	148	16	,	,	PUNCT
gujaf-84	148	17	earnings	earning	NOUN
gujaf-84	148	18	and	and	CCONJ
gujaf-84	148	19	cash	cash	NOUN
gujaf-84	148	20	flow	flow	NOUN
gujaf-84	148	21	.	.	PUNCT
gujaf-84	149	1	the	the	DET
gujaf-84	149	2	study	study	NOUN
gujaf-84	149	3	introduced	introduce	VERB
gujaf-84	149	4	dummy	dummy	NOUN
gujaf-84	149	5	of	of	ADP
gujaf-84	149	6	1	1	NUM
gujaf-84	149	7	for	for	ADP
gujaf-84	149	8	all	all	DET
gujaf-84	149	9	the	the	DET
gujaf-84	149	10	data	datum	NOUN
gujaf-84	149	11	of	of	ADP
gujaf-84	149	12	agricultural	agricultural	ADJ
gujaf-84	149	13	firms	firm	NOUN
gujaf-84	149	14	after	after	ADP
gujaf-84	149	15	the	the	DET
gujaf-84	149	16	adoption	adoption	NOUN
gujaf-84	149	17	of	of	ADP
gujaf-84	149	18	the	the	DET
gujaf-84	149	19	standard	standard	NOUN
gujaf-84	149	20	and	and	CCONJ
gujaf-84	149	21	0	0	NUM
gujaf-84	149	22	for	for	ADP
gujaf-84	149	23	data	datum	NOUN
gujaf-84	149	24	generated	generate	VERB
gujaf-84	149	25	from	from	ADP
gujaf-84	149	26	the	the	DET
gujaf-84	149	27	companies	company	NOUN
gujaf-84	149	28	before	before	ADP
gujaf-84	149	29	the	the	DET
gujaf-84	149	30	adoption	adoption	NOUN
gujaf-84	149	31	.	.	PUNCT
gujaf-84	150	1	the	the	DET
gujaf-84	150	2	study	study	NOUN
gujaf-84	150	3	used	use	VERB
gujaf-84	150	4	of	of	ADP
gujaf-84	150	5	secondary	secondary	ADJ
gujaf-84	150	6	data	datum	NOUN
gujaf-84	150	7	from	from	ADP
gujaf-84	150	8	2004	2004	NUM
gujaf-84	150	9	to	to	ADP
gujaf-84	150	10	2019	2019	NUM
gujaf-84	150	11	which	which	PRON
gujaf-84	150	12	was	be	AUX
gujaf-84	150	13	analyzed	analyze	VERB
gujaf-84	150	14	using	use	VERB
gujaf-84	150	15	ols	ol	NOUN
gujaf-84	150	16	regression	regression	VERB
gujaf-84	150	17	model.the	model.the	DET
gujaf-84	150	18	study	study	NOUN
gujaf-84	150	19	concludes	conclude	VERB
gujaf-84	150	20	that	that	SCONJ
gujaf-84	150	21	there	there	PRON
gujaf-84	150	22	is	be	VERB
gujaf-84	150	23	decremental	decremental	ADJ
gujaf-84	150	24	value	value	NOUN
gujaf-84	150	25	relevance	relevance	NOUN
gujaf-84	150	26	as	as	ADV
gujaf-84	150	27	far	far	ADV
gujaf-84	150	28	as	as	SCONJ
gujaf-84	150	29	book	book	NOUN
gujaf-84	150	30	value	value	NOUN
gujaf-84	150	31	is	be	AUX
gujaf-84	150	32	concerned	concern	VERB
gujaf-84	150	33	following	follow	VERB
gujaf-84	150	34	the	the	DET
gujaf-84	150	35	adoption	adoption	NOUN
gujaf-84	150	36	of	of	ADP
gujaf-84	150	37	ifrs	ifrs	PROPN
gujaf-84	150	38	.	.	PUNCT
gujaf-84	151	1	similarly	similarly	ADV
gujaf-84	151	2	,	,	PUNCT
gujaf-84	151	3	earnings	earning	NOUN
gujaf-84	151	4	per	per	ADP
gujaf-84	151	5	share	share	NOUN
gujaf-84	151	6	(	(	PUNCT
gujaf-84	151	7	eps*dv	eps*dv	NOUN
gujaf-84	151	8	)	)	PUNCT
gujaf-84	151	9	is	be	AUX
gujaf-84	151	10	statistically	statistically	ADV
gujaf-84	151	11	significant	significant	ADJ
gujaf-84	151	12	and	and	CCONJ
gujaf-84	151	13	is	be	AUX
gujaf-84	151	14	positive	positive	ADJ
gujaf-84	151	15	which	which	PRON
gujaf-84	151	16	means	mean	VERB
gujaf-84	151	17	that	that	SCONJ
gujaf-84	151	18	the	the	DET
gujaf-84	151	19	implementation	implementation	NOUN
gujaf-84	151	20	of	of	ADP
gujaf-84	151	21	ias	ias	PROPN
gujaf-84	151	22	41	41	NUM
gujaf-84	151	23	had	have	AUX
gujaf-84	151	24	led	lead	VERB
gujaf-84	151	25	to	to	ADP
gujaf-84	151	26	incremental	incremental	ADJ
gujaf-84	151	27	value	value	NOUN
gujaf-84	151	28	relevance	relevance	NOUN
gujaf-84	151	29	as	as	ADV
gujaf-84	151	30	far	far	ADV
gujaf-84	151	31	as	as	SCONJ
gujaf-84	151	32	earnings	earning	NOUN
gujaf-84	151	33	is	be	AUX
gujaf-84	151	34	concerned	concern	VERB
gujaf-84	151	35	.	.	PUNCT
gujaf-84	152	1	however	however	ADV
gujaf-84	152	2	,	,	PUNCT
gujaf-84	152	3	cash	cash	NOUN
gujaf-84	152	4	flow	flow	NOUN
gujaf-84	152	5	per	per	ADP
gujaf-84	152	6	share	share	NOUN
gujaf-84	152	7	is	be	AUX
gujaf-84	152	8	not	not	PART
gujaf-84	152	9	statistically	statistically	ADV
gujaf-84	152	10	significant	significant	ADJ
gujaf-84	152	11	signifying	signifying	NOUN
gujaf-84	152	12	that	that	SCONJ
gujaf-84	152	13	it	it	PRON
gujaf-84	152	14	has	have	VERB
gujaf-84	152	15	no	no	DET
gujaf-84	152	16	any	any	DET
gujaf-84	152	17	incremental	incremental	ADJ
gujaf-84	152	18	value	value	NOUN
gujaf-84	152	19	relevance	relevance	NOUN
gujaf-84	152	20	as	as	ADP
gujaf-84	152	21	a	a	DET
gujaf-84	152	22	result	result	NOUN
gujaf-84	152	23	of	of	ADP
gujaf-84	152	24	changes	change	NOUN
gujaf-84	152	25	caused	cause	VERB
gujaf-84	152	26	by	by	ADP
gujaf-84	152	27	the	the	DET
gujaf-84	152	28	adoption	adoption	NOUN
gujaf-84	152	29	of	of	ADP
gujaf-84	152	30	ias	ias	PROPN
gujaf-84	152	31	41	41	NUM
gujaf-84	152	32	by	by	ADP
gujaf-84	152	33	agricultural	agricultural	ADJ
gujaf-84	152	34	companies	company	NOUN
gujaf-84	152	35	in	in	ADP
gujaf-84	152	36	nigeria	nigeria	PROPN
gujaf-84	152	37	.	.	PUNCT
gujaf-84	153	1	in	in	ADP
gujaf-84	153	2	line	line	NOUN
gujaf-84	153	3	with	with	ADP
gujaf-84	153	4	the	the	DET
gujaf-84	153	5	finding	finding	NOUN
gujaf-84	153	6	generated	generate	VERB
gujaf-84	153	7	by	by	ADP
gujaf-84	153	8	the	the	DET
gujaf-84	153	9	study	study	NOUN
gujaf-84	153	10	,	,	PUNCT
gujaf-84	153	11	it	it	PRON
gujaf-84	153	12	has	have	AUX
gujaf-84	153	13	been	be	AUX
gujaf-84	153	14	recommended	recommend	VERB
gujaf-84	153	15	that	that	SCONJ
gujaf-84	153	16	there	there	PRON
gujaf-84	153	17	is	be	VERB
gujaf-84	153	18	the	the	DET
gujaf-84	153	19	need	need	NOUN
gujaf-84	153	20	for	for	ADP
gujaf-84	153	21	thorough	thorough	ADJ
gujaf-84	153	22	examination	examination	NOUN
gujaf-84	153	23	of	of	ADP
gujaf-84	153	24	other	other	ADJ
gujaf-84	153	25	proxies	proxy	NOUN
gujaf-84	153	26	of	of	ADP
gujaf-84	153	27	accounting	accounting	NOUN
gujaf-84	153	28	numbers	number	NOUN
gujaf-84	153	29	,	,	PUNCT
gujaf-84	153	30	such	such	ADJ
gujaf-84	153	31	as	as	ADP
gujaf-84	153	32	income	income	NOUN
gujaf-84	153	33	managements	management	NOUN
gujaf-84	153	34	,	,	PUNCT
gujaf-84	153	35	recognition	recognition	NOUN
gujaf-84	153	36	of	of	ADP
gujaf-84	153	37	loss	loss	NOUN
gujaf-84	153	38	so	so	SCONJ
gujaf-84	153	39	as	as	SCONJ
gujaf-84	153	40	to	to	PART
gujaf-84	153	41	understand	understand	VERB
gujaf-84	153	42	the	the	DET
gujaf-84	153	43	efficacy	efficacy	NOUN
gujaf-84	153	44	of	of	ADP
gujaf-84	153	45	ifrs	ifrs	NOUN
gujaf-84	153	46	numbers	number	NOUN
gujaf-84	153	47	because	because	SCONJ
gujaf-84	153	48	earnings	earning	NOUN
gujaf-84	153	49	per	per	ADP
gujaf-84	153	50	share	share	NOUN
gujaf-84	153	51	,	,	PUNCT
gujaf-84	153	52	book	book	NOUN
gujaf-84	153	53	value	value	NOUN
gujaf-84	153	54	per	per	ADP
gujaf-84	153	55	share	share	NOUN
gujaf-84	153	56	and	and	CCONJ
gujaf-84	153	57	cash	cash	NOUN
gujaf-84	153	58	flow	flow	NOUN
gujaf-84	153	59	form	form	NOUN
gujaf-84	153	60	operation	operation	NOUN
gujaf-84	153	61	are	be	AUX
gujaf-84	153	62	not	not	PART
gujaf-84	153	63	the	the	DET
gujaf-84	153	64	only	only	ADJ
gujaf-84	153	65	proxies	proxy	NOUN
gujaf-84	153	66	of	of	ADP
gujaf-84	153	67	accounting	accounting	NOUN
gujaf-84	153	68	numbers	number	NOUN
gujaf-84	153	69	that	that	PRON
gujaf-84	153	70	are	be	AUX
gujaf-84	153	71	used	use	VERB
gujaf-84	153	72	by	by	ADP
gujaf-84	153	73	investors	investor	NOUN
gujaf-84	153	74	to	to	PART
gujaf-84	153	75	take	take	VERB
gujaf-84	153	76	their	their	PRON
gujaf-84	153	77	decisions	decision	NOUN
gujaf-84	153	78	and	and	CCONJ
gujaf-84	153	79	ultimately	ultimately	ADV
gujaf-84	153	80	affect	affect	VERB
gujaf-84	153	81	share	share	NOUN
gujaf-84	153	82	prices	price	NOUN
gujaf-84	153	83	.	.	PUNCT
gujaf-84	154	1	references	reference	NOUN
gujaf-84	154	2	alfraih	alfraih	NOUN
gujaf-84	154	3	,	,	PUNCT
gujaf-84	154	4	m.	m.	NOUN
gujaf-84	154	5	,	,	PUNCT
gujaf-84	154	6	&	&	CCONJ
gujaf-84	154	7	alanezi	alanezi	PROPN
gujaf-84	154	8	,	,	PUNCT
gujaf-84	154	9	f.	f.	PROPN
gujaf-84	154	10	(	(	PUNCT
gujaf-84	154	11	2015	2015	NUM
gujaf-84	154	12	)	)	PUNCT
gujaf-84	154	13	.	.	PUNCT
gujaf-84	155	1	the	the	DET
gujaf-84	155	2	value	value	NOUN
gujaf-84	155	3	relevance	relevance	NOUN
gujaf-84	155	4	of	of	ADP
gujaf-84	155	5	mandatory	mandatory	ADJ
gujaf-84	155	6	corporate	corporate	ADJ
gujaf-84	155	7	disclosures	disclosure	NOUN
gujaf-84	155	8	:	:	PUNCT
gujaf-84	155	9	evidence	evidence	NOUN
gujaf-84	155	10	from	from	ADP
gujaf-84	155	11	kuwait	kuwait	PROPN
gujaf-84	155	12	.	.	PUNCT
gujaf-84	156	1	the	the	DET
gujaf-84	156	2	international	international	ADJ
gujaf-84	156	3	journal	journal	NOUN
gujaf-84	156	4	of	of	ADP
gujaf-84	156	5	business	business	NOUN
gujaf-84	156	6	and	and	CCONJ
gujaf-84	156	7	finance	finance	NOUN
gujaf-84	156	8	research	research	NOUN
gujaf-84	156	9	,	,	PUNCT
gujaf-84	156	10	9(3	9(3	NUM
gujaf-84	156	11	)	)	PUNCT
gujaf-84	156	12	.	.	PUNCT
gujaf-84	157	1	bagudo	bagudo	PROPN
gujaf-84	157	2	,	,	PUNCT
gujaf-84	157	3	m.	m.	NOUN
gujaf-84	157	4	m.	m.	NOUN
gujaf-84	157	5	,	,	PUNCT
gujaf-84	157	6	abdul	abdul	PROPN
gujaf-84	157	7	,	,	PUNCT
gujaf-84	157	8	b.	b.	PROPN
gujaf-84	157	9	,	,	PUNCT
gujaf-84	157	10	&	&	CCONJ
gujaf-84	157	11	ishak	ishak	PROPN
gujaf-84	157	12	,	,	PUNCT
gujaf-84	157	13	r.	r.	PROPN
gujaf-84	157	14	b.	b.	PROPN
gujaf-84	158	1	(	(	PUNCT
gujaf-84	158	2	2016	2016	NUM
gujaf-84	158	3	)	)	PUNCT
gujaf-84	158	4	.	.	PUNCT
gujaf-84	159	1	proactive	proactive	ADJ
gujaf-84	159	2	monitoring	monitoring	NOUN
gujaf-84	159	3	and	and	CCONJ
gujaf-84	159	4	compliance	compliance	NOUN
gujaf-84	159	5	with	with	ADP
gujaf-84	159	6	international	international	ADJ
gujaf-84	159	7	financial	financial	ADJ
gujaf-84	159	8	reporting	reporting	NOUN
gujaf-84	159	9	standard	standard	NOUN
gujaf-84	159	10	in	in	ADP
gujaf-84	159	11	nigeria	nigeria	PROPN
gujaf-84	159	12	.	.	PUNCT
gujaf-84	160	1	international	international	ADJ
gujaf-84	160	2	journal	journal	PROPN
gujaf-84	160	3	of	of	ADP
gujaf-84	160	4	economics	economic	NOUN
gujaf-84	160	5	and	and	CCONJ
gujaf-84	160	6	financial	financial	ADJ
gujaf-84	160	7	issues	issue	NOUN
gujaf-84	160	8	,	,	PUNCT
gujaf-84	160	9	2016	2016	NUM
gujaf-84	160	10	,	,	PUNCT
gujaf-84	160	11	6(s6	6(s6	NUM
gujaf-84	160	12	)	)	PUNCT
gujaf-84	160	13	101	101	NUM
gujaf-84	160	14	-	-	SYM
gujaf-84	160	15	104	104	NUM
gujaf-84	160	16	.	.	PUNCT
gujaf-84	160	17	,	,	PUNCT
gujaf-84	160	18	6	6	NUM
gujaf-84	160	19	,	,	PUNCT
gujaf-84	160	20	101–104	101–104	NUM
gujaf-84	160	21	.	.	PUNCT
gujaf-84	161	1	camodeca	camodeca	PROPN
gujaf-84	161	2	,	,	PUNCT
gujaf-84	161	3	r.	r.	PROPN
gujaf-84	161	4	,	,	PUNCT
gujaf-84	161	5	almici	almici	NOUN
gujaf-84	161	6	,	,	PUNCT
gujaf-84	161	7	a.	a.	NOUN
gujaf-84	161	8	,	,	PUNCT
gujaf-84	161	9	&	&	CCONJ
gujaf-84	161	10	brivio	brivio	NOUN
gujaf-84	161	11	,	,	PUNCT
gujaf-84	161	12	a.	a.	PROPN
gujaf-84	161	13	r.	r.	PROPN
gujaf-84	161	14	(	(	PUNCT
gujaf-84	161	15	2014	2014	NUM
gujaf-84	161	16	)	)	PUNCT
gujaf-84	161	17	.	.	PUNCT
gujaf-84	162	1	the	the	DET
gujaf-84	162	2	value	value	NOUN
gujaf-84	162	3	relevance	relevance	NOUN
gujaf-84	162	4	of	of	ADP
gujaf-84	162	5	accounting	account	VERB
gujaf-84	162	6	information	information	NOUN
gujaf-84	162	7	in	in	ADP
gujaf-84	162	8	the	the	DET
gujaf-84	162	9	italian	italian	ADJ
gujaf-84	162	10	and	and	CCONJ
gujaf-84	162	11	uk	uk	PROPN
gujaf-84	162	12	stock	stock	NOUN
gujaf-84	162	13	markets	market	NOUN
gujaf-84	162	14	.	.	PUNCT
gujaf-84	163	1	12(4	12(4	NUM
gujaf-84	163	2	)	)	PUNCT
gujaf-84	163	3	.	.	PUNCT
gujaf-84	164	1	erin	erin	PROPN
gujaf-84	164	2	,	,	PUNCT
gujaf-84	164	3	o.	o.	PROPN
gujaf-84	164	4	,	,	PUNCT
gujaf-84	164	5	olojede	olojede	NOUN
gujaf-84	164	6	,	,	PUNCT
gujaf-84	164	7	p.	p.	NOUN
gujaf-84	164	8	,	,	PUNCT
gujaf-84	164	9	&	&	CCONJ
gujaf-84	164	10	ogundele	ogundele	PROPN
gujaf-84	164	11	,	,	PUNCT
gujaf-84	164	12	o.	o.	PROPN
gujaf-84	164	13	(	(	PUNCT
gujaf-84	164	14	2017	2017	NUM
gujaf-84	164	15	)	)	PUNCT
gujaf-84	164	16	.	.	PUNCT
gujaf-84	165	1	value	value	NOUN
gujaf-84	165	2	relevance	relevance	NOUN
gujaf-84	165	3	of	of	ADP
gujaf-84	165	4	accounting	accounting	NOUN
gujaf-84	165	5	data	datum	NOUN
gujaf-84	165	6	in	in	ADP
gujaf-84	165	7	the	the	DET
gujaf-84	165	8	pre	pre	ADJ
gujaf-84	165	9	gusau	gusau	PROPN
gujaf-84	165	10	journal	journal	PROPN
gujaf-84	165	11	of	of	ADP
gujaf-84	165	12	accounting	accounting	NOUN
gujaf-84	165	13	and	and	CCONJ
gujaf-84	165	14	finance	finance	NOUN
gujaf-84	165	15	,	,	PUNCT
gujaf-84	165	16	vol	vol	NOUN
gujaf-84	165	17	.	.	PROPN
gujaf-84	165	18	2	2	NUM
gujaf-84	165	19	,	,	PUNCT
gujaf-84	165	20	issue	issue	NOUN
gujaf-84	165	21	3	3	NUM
gujaf-84	165	22	,	,	PUNCT
gujaf-84	165	23	april	april	PROPN
gujaf-84	165	24	,	,	PUNCT
gujaf-84	165	25	2021	2021	NUM
gujaf-84	165	26	11	11	NUM
gujaf-84	165	27	and	and	CCONJ
gujaf-84	165	28	post	post	VERB
gujaf-84	165	29	ifrs	ifrs	PROPN
gujaf-84	165	30	era	era	NOUN
gujaf-84	165	31	 	 	SPACE
gujaf-84	165	32	:	:	PUNCT
gujaf-84	165	33	evidence	evidence	NOUN
gujaf-84	165	34	from	from	ADP
gujaf-84	165	35	nigeria	nigeria	PROPN
gujaf-84	165	36	.	.	PUNCT
gujaf-84	166	1	august	august	PROPN
gujaf-84	166	2	.	.	PUNCT
gujaf-84	167	1	https://doi.org/10.5923/j.ijfa.20170604.01	https://doi.org/10.5923/j.ijfa.20170604.01	PROPN
gujaf-84	167	2	gujarati	gujarati	PROPN
gujaf-84	167	3	,	,	PUNCT
gujaf-84	167	4	damodar	damodar	NOUN
gujaf-84	167	5	n.	n.	NOUN
gujaf-84	167	6	(	(	PUNCT
gujaf-84	167	7	2004	2004	NUM
gujaf-84	167	8	)	)	PUNCT
gujaf-84	167	9	.	.	PUNCT
gujaf-84	168	1	basic	basic	ADJ
gujaf-84	168	2	econometrics	econometric	NOUN
gujaf-84	168	3	(	(	PUNCT
gujaf-84	168	4	fourth	fourth	ADJ
gujaf-84	168	5	)	)	PUNCT
gujaf-84	168	6	.	.	PUNCT
gujaf-84	169	1	mcgraw	mcgraw	PROPN
gujaf-84	169	2	-	-	PUNCT
gujaf-84	169	3	hill	hill	NOUN
gujaf-84	169	4	companies	company	NOUN
gujaf-84	169	5	.	.	PUNCT
gujaf-84	170	1	herbohn	herbohn	PROPN
gujaf-84	170	2	,	,	PUNCT
gujaf-84	170	3	k.	k.	PROPN
gujaf-84	170	4	,	,	PUNCT
gujaf-84	170	5	&	&	CCONJ
gujaf-84	170	6	herbohn	herbohn	PROPN
gujaf-84	170	7	,	,	PUNCT
gujaf-84	170	8	j.	j.	PROPN
gujaf-84	170	9	(	(	PUNCT
gujaf-84	170	10	2006	2006	NUM
gujaf-84	170	11	)	)	PUNCT
gujaf-84	170	12	.	.	PUNCT
gujaf-84	171	1	international	international	ADJ
gujaf-84	171	2	accounting	accounting	PROPN
gujaf-84	171	3	standard	standard	PROPN
gujaf-84	171	4	(	(	PUNCT
gujaf-84	171	5	ias	ias	PROPN
gujaf-84	171	6	)	)	PUNCT
gujaf-84	171	7	41	41	NUM
gujaf-84	171	8	 	 	SPACE
gujaf-84	171	9	:	:	PUNCT
gujaf-84	171	10	what	what	PRON
gujaf-84	171	11	are	be	AUX
gujaf-84	171	12	the	the	DET
gujaf-84	171	13	implications	implication	NOUN
gujaf-84	171	14	for	for	ADP
gujaf-84	171	15	reporting	report	VERB
gujaf-84	171	16	forest	forest	NOUN
gujaf-84	171	17	assets	asset	NOUN
gujaf-84	171	18	 	 	SPACE
gujaf-84	171	19	?	?	PUNCT
gujaf-84	172	1	leadership	leadership	NOUN
gujaf-84	172	2	.	.	PUNCT
gujaf-84	173	1	(	(	PUNCT
gujaf-84	173	2	2019	2019	NUM
gujaf-84	173	3	)	)	PUNCT
gujaf-84	173	4	.	.	PUNCT
gujaf-84	174	1	nse	nse	NOUN
gujaf-84	174	2	:	:	PUNCT
gujaf-84	174	3	agric	agric	ADJ
gujaf-84	174	4	sector	sector	NOUN
gujaf-84	174	5	market	market	NOUN
gujaf-84	174	6	caoitalization	caoitalization	NOUN
gujaf-84	174	7	hits	hit	VERB
gujaf-84	174	8	n103bn	n103bn	PROPN
gujaf-84	174	9	.	.	PUNCT
gujaf-84	174	10	leadership	leadership	NOUN
gujaf-84	174	11	,	,	PUNCT
gujaf-84	174	12	36	36	NUM
gujaf-84	174	13	.	.	PUNCT
gujaf-84	175	1	mamuda	mamuda	NOUN
gujaf-84	175	2	,	,	PUNCT
gujaf-84	175	3	m.	m.	NOUN
gujaf-84	175	4	u.	u.	PROPN
gujaf-84	175	5	(	(	PUNCT
gujaf-84	175	6	2015	2015	NUM
gujaf-84	175	7	)	)	PUNCT
gujaf-84	175	8	.	.	PUNCT
gujaf-84	176	1	value	value	NOUN
gujaf-84	176	2	relevance	relevance	NOUN
gujaf-84	176	3	of	of	ADP
gujaf-84	176	4	accounting	accounting	NOUN
gujaf-84	176	5	information	information	NOUN
gujaf-84	176	6	of	of	ADP
gujaf-84	176	7	listed	list	VERB
gujaf-84	176	8	industrial	industrial	ADJ
gujaf-84	176	9	goods	good	NOUN
gujaf-84	176	10	firms	firm	NOUN
gujaf-84	176	11	in	in	ADP
gujaf-84	176	12	nigeria	nigeria	PROPN
gujaf-84	176	13	.	.	PUNCT
gujaf-84	177	1	muhibudeen	muhibudeen	PROPN
gujaf-84	177	2	,	,	PUNCT
gujaf-84	177	3	l.	l.	PROPN
gujaf-84	177	4	(	(	PUNCT
gujaf-84	177	5	2015	2015	NUM
gujaf-84	177	6	)	)	PUNCT
gujaf-84	177	7	.	.	PUNCT
gujaf-84	178	1	international	international	ADJ
gujaf-84	178	2	financial	financial	ADJ
gujaf-84	178	3	reporting	reporting	NOUN
gujaf-84	178	4	standard	standard	ADJ
gujaf-84	178	5	and	and	CCONJ
gujaf-84	178	6	value	value	NOUN
gujaf-84	178	7	relevance	relevance	NOUN
gujaf-84	178	8	of	of	ADP
gujaf-84	178	9	accounting	account	VERB
gujaf-84	178	10	information	information	NOUN
gujaf-84	178	11	in	in	ADP
gujaf-84	178	12	quoted	quote	VERB
gujaf-84	178	13	cement	cement	NOUN
gujaf-84	178	14	firms	firm	NOUN
gujaf-84	178	15	in	in	ADP
gujaf-84	178	16	nigeria	nigeria	PROPN
gujaf-84	178	17	.	.	PUNCT
gujaf-84	179	1	international	international	ADJ
gujaf-84	179	2	journal	journal	PROPN
gujaf-84	179	3	of	of	ADP
gujaf-84	179	4	sciences	sciences	PROPN
gujaf-84	179	5	:	:	PUNCT
gujaf-84	179	6	basic	basic	ADJ
gujaf-84	179	7	and	and	CCONJ
gujaf-84	179	8	applied	applied	ADJ
gujaf-84	179	9	research	research	NOUN
gujaf-84	179	10	(	(	PUNCT
gujaf-84	179	11	ijsbar	ijsbar	ADJ
gujaf-84	179	12	)	)	PUNCT
gujaf-84	179	13	issn	issn	PROPN
gujaf-84	179	14	,	,	PUNCT
gujaf-84	179	15	4531	4531	NUM
gujaf-84	179	16	,	,	PUNCT
gujaf-84	179	17	81–95	81–95	NUM
gujaf-84	179	18	.	.	PUNCT
gujaf-84	180	1	olabede	olabede	PROPN
gujaf-84	180	2	,	,	PUNCT
gujaf-84	180	3	j.	j.	PROPN
gujaf-84	180	4	(	(	PUNCT
gujaf-84	180	5	2016	2016	NUM
gujaf-84	180	6	)	)	PUNCT
gujaf-84	180	7	.	.	PUNCT
gujaf-84	181	1	impact	impact	NOUN
gujaf-84	181	2	of	of	ADP
gujaf-84	181	3	accounting	accounting	NOUN
gujaf-84	181	4	standards	standard	NOUN
gujaf-84	181	5	on	on	ADP
gujaf-84	181	6	the	the	DET
gujaf-84	181	7	value	value	NOUN
gujaf-84	181	8	relevance	relevance	NOUN
gujaf-84	181	9	of	of	ADP
gujaf-84	181	10	accounting	accounting	NOUN
gujaf-84	181	11	information	information	NOUN
gujaf-84	181	12	from	from	ADP
gujaf-84	181	13	nigeria	nigeria	PROPN
gujaf-84	181	14	’	'	PUNCT
gujaf-84	181	15	s	s	PART
gujaf-84	181	16	listed	list	VERB
gujaf-84	181	17	firms	firm	NOUN
gujaf-84	181	18	...	...	PUNCT
gujaf-84	182	1	october	october	PROPN
gujaf-84	182	2	.	.	PUNCT
gujaf-84	183	1	olugbenga	olugbenga	PROPN
gujaf-84	183	2	,	,	PUNCT
gujaf-84	183	3	a.	a.	NOUN
gujaf-84	183	4	a.	a.	PROPN
gujaf-84	183	5	,	,	PUNCT
gujaf-84	183	6	&	&	CCONJ
gujaf-84	183	7	atanda	atanda	PROPN
gujaf-84	183	8	,	,	PUNCT
gujaf-84	183	9	o.	o.	NOUN
gujaf-84	183	10	a.	a.	NOUN
gujaf-84	183	11	(	(	PUNCT
gujaf-84	183	12	2014	2014	NUM
gujaf-84	183	13	)	)	PUNCT
gujaf-84	183	14	.	.	PUNCT
gujaf-84	184	1	value	value	NOUN
gujaf-84	184	2	relevance	relevance	NOUN
gujaf-84	184	3	of	of	ADP
gujaf-84	184	4	financial	financial	ADJ
gujaf-84	184	5	accounting	accounting	NOUN
gujaf-84	184	6	information	information	NOUN
gujaf-84	184	7	of	of	ADP
gujaf-84	184	8	quoted	quote	VERB
gujaf-84	184	9	companies	company	NOUN
gujaf-84	184	10	in	in	ADP
gujaf-84	184	11	nigeria	nigeria	PROPN
gujaf-84	184	12	 	 	SPACE
gujaf-84	184	13	:	:	PUNCT
gujaf-84	184	14	a	a	DET
gujaf-84	184	15	trend	trend	NOUN
gujaf-84	184	16	analysis	analysis	NOUN
gujaf-84	184	17	.	.	PUNCT
gujaf-84	185	1	5(8	5(8	NUM
gujaf-84	185	2	)	)	PUNCT
gujaf-84	185	3	,	,	PUNCT
gujaf-84	185	4	86–94	86–94	NUM
gujaf-84	185	5	.	.	PUNCT
gujaf-84	186	1	omokhudu	omokhudu	PROPN
gujaf-84	186	2	,	,	PUNCT
gujaf-84	186	3	o.	o.	PROPN
gujaf-84	186	4	o.	o.	PROPN
gujaf-84	186	5	,	,	PUNCT
gujaf-84	186	6	&	&	CCONJ
gujaf-84	186	7	ibadin	ibadin	PROPN
gujaf-84	186	8	,	,	PUNCT
gujaf-84	186	9	p.	p.	NOUN
gujaf-84	186	10	o.	o.	NOUN
gujaf-84	187	1	(	(	PUNCT
gujaf-84	187	2	2015	2015	NUM
gujaf-84	187	3	)	)	PUNCT
gujaf-84	187	4	.	.	PUNCT
gujaf-84	188	1	the	the	DET
gujaf-84	188	2	value	value	NOUN
gujaf-84	188	3	relevance	relevance	NOUN
gujaf-84	188	4	of	of	ADP
gujaf-84	188	5	accounting	account	VERB
gujaf-84	188	6	information	information	NOUN
gujaf-84	188	7	 	 	SPACE
gujaf-84	188	8	:	:	PUNCT
gujaf-84	188	9	evidence	evidence	NOUN
gujaf-84	188	10	from	from	ADP
gujaf-84	188	11	nigeria	nigeria	PROPN
gujaf-84	188	12	.	.	PUNCT
gujaf-84	189	1	4(3	4(3	NUM
gujaf-84	189	2	)	)	PUNCT
gujaf-84	189	3	,	,	PUNCT
gujaf-84	189	4	20–30	20–30	NUM
gujaf-84	189	5	.	.	PUNCT
gujaf-84	190	1	https://doi.org/10.5430/afr.v4n3p20	https://doi.org/10.5430/afr.v4n3p20	NOUN
gujaf-84	190	2	rodosthenous	rodosthenous	ADJ
gujaf-84	190	3	,	,	PUNCT
gujaf-84	190	4	m.	m.	NOUN
gujaf-84	190	5	(	(	PUNCT
gujaf-84	190	6	2017	2017	NUM
gujaf-84	190	7	)	)	PUNCT
gujaf-84	190	8	.	.	PUNCT
gujaf-84	191	1	value	value	NOUN
gujaf-84	191	2	relevance	relevance	NOUN
gujaf-84	191	3	of	of	ADP
gujaf-84	191	4	accounting	account	VERB
gujaf-84	191	5	information	information	NOUN
gujaf-84	191	6	in	in	ADP
gujaf-84	191	7	the	the	DET
gujaf-84	191	8	early	early	ADJ
gujaf-84	191	9	years	year	NOUN
gujaf-84	191	10	of	of	ADP
gujaf-84	191	11	crisis	crisis	NOUN
gujaf-84	191	12	in	in	ADP
gujaf-84	191	13	greece	greece	PROPN
gujaf-84	191	14	.	.	PUNCT
gujaf-84	191	15	xvi(1	xvi(1	PROPN
gujaf-84	191	16	)	)	PUNCT
gujaf-84	191	17	,	,	PUNCT
gujaf-84	191	18	40–47	40–47	X
gujaf-84	191	19	.	.	PUNCT
gujaf-84	191	20	solomon	solomon	PROPN
gujaf-84	191	21	,	,	PUNCT
gujaf-84	191	22	a.	a.	NOUN
gujaf-84	191	23	z.	z.	PROPN
gujaf-84	191	24	memba	memba	PROPN
gujaf-84	191	25	,	,	PUNCT
gujaf-84	191	26	f.	f.	PROPN
gujaf-84	191	27	s.	s.	PROPN
gujaf-84	191	28	muturi	muturi	PROPN
gujaf-84	191	29	,	,	PUNCT
gujaf-84	191	30	w.	w.	PROPN
gujaf-84	191	31	(	(	PUNCT
gujaf-84	191	32	2016	2016	NUM
gujaf-84	191	33	)	)	PUNCT
gujaf-84	191	34	.	.	PUNCT
gujaf-84	192	1	earnings	earning	NOUN
gujaf-84	192	2	per	per	ADP
gujaf-84	192	3	share	share	NOUN
gujaf-84	192	4	and	and	CCONJ
gujaf-84	192	5	equity	equity	NOUN
gujaf-84	192	6	share	share	NOUN
gujaf-84	192	7	investment	investment	NOUN
gujaf-84	192	8	in	in	ADP
gujaf-84	192	9	companies	company	NOUN
gujaf-84	192	10	listed	list	VERB
gujaf-84	192	11	on	on	ADP
gujaf-84	192	12	nigerian	nigerian	ADJ
gujaf-84	192	13	stock	stock	NOUN
gujaf-84	192	14	exchange	exchange	NOUN
gujaf-84	192	15	.	.	PUNCT
gujaf-84	193	1	4(1	4(1	NOUN
gujaf-84	193	2	)	)	PUNCT
gujaf-84	193	3	,	,	PUNCT
gujaf-84	194	1	68–78	68–78	PROPN
gujaf-84	194	2	.	.	X
gujaf-84	194	3	sullubawa	sullubawa	PROPN
gujaf-84	194	4	,	,	PUNCT
gujaf-84	194	5	n.	n.	PROPN
gujaf-84	194	6	k.	k.	PROPN
gujaf-84	194	7	(	(	PUNCT
gujaf-84	194	8	2015	2015	NUM
gujaf-84	194	9	)	)	PUNCT
gujaf-84	194	10	.	.	PUNCT
gujaf-84	195	1	the	the	DET
gujaf-84	195	2	impact	impact	NOUN
gujaf-84	195	3	of	of	ADP
gujaf-84	195	4	international	international	ADJ
gujaf-84	195	5	financial	financial	ADJ
gujaf-84	195	6	reporting	reporting	NOUN
gujaf-84	195	7	standard	standard	PROPN
gujaf-84	195	8	(	(	PUNCT
gujaf-84	195	9	ifrs	ifrs	PROPN
gujaf-84	195	10	)	)	PUNCT
gujaf-84	195	11	on	on	ADP
gujaf-84	195	12	value	value	NOUN
gujaf-84	195	13	relevance	relevance	NOUN
gujaf-84	195	14	of	of	ADP
gujaf-84	195	15	accounting	accounting	NOUN
gujaf-84	195	16	information	information	NOUN
gujaf-84	195	17	:	:	PUNCT
gujaf-84	195	18	evidence	evidence	NOUN
gujaf-84	195	19	from	from	ADP
gujaf-84	195	20	nigeria	nigeria	PROPN
gujaf-84	195	21	nabila	nabila	PROPN
gujaf-84	195	22	(	(	PUNCT
gujaf-84	195	23	issue	issue	NOUN
gujaf-84	195	24	november	november	PROPN
gujaf-84	195	25	)	)	PUNCT
gujaf-84	195	26	.	.	PUNCT
gujaf-84	196	1	usman	usman	PROPN
gujaf-84	196	2	,	,	PUNCT
gujaf-84	196	3	a.	a.	PROPN
gujaf-84	196	4	b.	b.	PROPN
gujaf-84	196	5	,	,	PUNCT
gujaf-84	196	6	amran	amran	PROPN
gujaf-84	196	7	,	,	PUNCT
gujaf-84	196	8	n.	n.	PROPN
gujaf-84	196	9	a.	a.	PROPN
gujaf-84	196	10	b.	b.	PROPN
gujaf-84	196	11	,	,	PUNCT
gujaf-84	196	12	&	&	CCONJ
gujaf-84	196	13	shaari	shaari	PROPN
gujaf-84	196	14	,	,	PUNCT
gujaf-84	196	15	h.	h.	PROPN
gujaf-84	196	16	b.	b.	PROPN
gujaf-84	196	17	(	(	PUNCT
gujaf-84	196	18	2016	2016	NUM
gujaf-84	196	19	)	)	PUNCT
gujaf-84	196	20	.	.	PUNCT
gujaf-84	197	1	the	the	DET
gujaf-84	197	2	value	value	NOUN
gujaf-84	197	3	relevance	relevance	NOUN
gujaf-84	197	4	of	of	ADP
gujaf-84	197	5	comprehensive	comprehensive	ADJ
gujaf-84	197	6	income	income	NOUN
gujaf-84	197	7	in	in	ADP
gujaf-84	197	8	nigerian	nigerian	PROPN
gujaf-84	197	9	:	:	PUNCT
gujaf-84	197	10	a	a	DET
gujaf-84	197	11	pilot	pilot	NOUN
gujaf-84	197	12	test	test	NOUN
gujaf-84	197	13	.	.	PUNCT
gujaf-84	198	1	international	international	ADJ
gujaf-84	198	2	journal	journal	PROPN
gujaf-84	198	3	of	of	ADP
gujaf-84	198	4	economics	economic	NOUN
gujaf-84	198	5	and	and	CCONJ
gujaf-84	198	6	financial	financial	ADJ
gujaf-84	198	7	issues	issue	NOUN
gujaf-84	198	8	,	,	PUNCT
gujaf-84	198	9	6(2	6(2	NUM
gujaf-84	198	10	)	)	PUNCT
gujaf-84	198	11	,	,	PUNCT
gujaf-84	198	12	793–797	793–797	NUM
gujaf-84	198	13	.	.	PUNCT
gujaf-84	199	1	uwuigbe	uwuigbe	NOUN
gujaf-84	199	2	,	,	PUNCT
gujaf-84	199	3	o.	o.	PROPN
gujaf-84	199	4	r.	r.	PROPN
gujaf-84	199	5	,	,	PUNCT
gujaf-84	199	6	uwuigbe	uwuigbe	PROPN
gujaf-84	199	7	,	,	PUNCT
gujaf-84	199	8	u.	u.	PROPN
gujaf-84	199	9	,	,	PUNCT
gujaf-84	199	10	jafaru	jafaru	PROPN
gujaf-84	199	11	,	,	PUNCT
gujaf-84	199	12	j.	j.	PROPN
gujaf-84	199	13	,	,	PUNCT
gujaf-84	199	14	igbinoba	igbinoba	PROPN
gujaf-84	199	15	,	,	PUNCT
gujaf-84	199	16	e.	e.	PROPN
gujaf-84	199	17	e.	e.	PROPN
gujaf-84	199	18	,	,	PUNCT
gujaf-84	199	19	oladipo	oladipo	PROPN
gujaf-84	199	20	,	,	PUNCT
gujaf-84	199	21	o.	o.	NOUN
gujaf-84	199	22	a.	a.	PROPN
gujaf-84	199	23	,	,	PUNCT
gujaf-84	199	24	uwuigbe	uwuigbe	NOUN
gujaf-84	199	25	,	,	PUNCT
gujaf-84	199	26	o.	o.	PROPN
gujaf-84	199	27	r.	r.	PROPN
gujaf-84	199	28	,	,	PUNCT
gujaf-84	199	29	uwuigbe	uwuigbe	PROPN
gujaf-84	199	30	,	,	PUNCT
gujaf-84	199	31	u.	u.	PROPN
gujaf-84	199	32	,	,	PUNCT
gujaf-84	199	33	jafaru	jafaru	PROPN
gujaf-84	199	34	,	,	PUNCT
gujaf-84	199	35	j.	j.	PROPN
gujaf-84	199	36	,	,	PUNCT
gujaf-84	199	37	igbinoba	igbinoba	PROPN
gujaf-84	199	38	,	,	PUNCT
gujaf-84	199	39	e.	e.	PROPN
gujaf-84	199	40	e.	e.	PROPN
gujaf-84	199	41	,	,	PUNCT
gujaf-84	199	42	&	&	CCONJ
gujaf-84	199	43	oladipo	oladipo	PROPN
gujaf-84	199	44	,	,	PUNCT
gujaf-84	199	45	o.	o.	NOUN
gujaf-84	199	46	a.	a.	NOUN
gujaf-84	200	1	(	(	PUNCT
gujaf-84	200	2	2016	2016	NUM
gujaf-84	200	3	)	)	PUNCT
gujaf-84	200	4	.	.	PUNCT
gujaf-84	201	1	value	value	NOUN
gujaf-84	201	2	relevance	relevance	NOUN
gujaf-84	201	3	of	of	ADP
gujaf-84	201	4	financial	financial	ADJ
gujaf-84	201	5	statements	statement	NOUN
gujaf-84	201	6	and	and	CCONJ
gujaf-84	201	7	share	share	NOUN
gujaf-84	201	8	price	price	NOUN
gujaf-84	201	9	 	 	SPACE
gujaf-84	201	10	:	:	PUNCT
gujaf-84	201	11	a	a	DET
gujaf-84	201	12	study	study	NOUN
gujaf-84	201	13	of	of	ADP
gujaf-84	201	14	listed	list	VERB
gujaf-84	201	15	banks	bank	NOUN
gujaf-84	201	16	in	in	ADP
gujaf-84	201	17	nigeria	nigeria	PROPN
gujaf-84	201	18	.	.	PUNCT
gujaf-84	202	1	banks	bank	NOUN
gujaf-84	202	2	and	and	CCONJ
gujaf-84	202	3	bank	bank	NOUN
gujaf-84	202	4	systems	system	NOUN
gujaf-84	202	5	,	,	PUNCT
gujaf-84	202	6	11(4	11(4	NUM
gujaf-84	202	7	)	)	PUNCT
gujaf-84	202	8	.	.	PUNCT
gujaf-84	203	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-84	203	2	worldbank	worldbank	PROPN
gujaf-84	203	3	.	.	PUNCT
gujaf-84	204	1	(	(	PUNCT
gujaf-84	204	2	2004	2004	NUM
gujaf-84	204	3	)	)	PUNCT
gujaf-84	204	4	.	.	PUNCT
gujaf-84	205	1	accounting	accounting	NOUN
gujaf-84	205	2	and	and	CCONJ
gujaf-84	205	3	auditing	auditing	NOUN
gujaf-84	205	4	.	.	PUNCT
gujaf-84	206	1	in	in	ADP
gujaf-84	206	2	report	report	NOUN
gujaf-84	206	3	on	on	ADP
gujaf-84	206	4	the	the	DET
gujaf-84	206	5	observance	observance	NOUN
gujaf-84	206	6	of	of	ADP
gujaf-84	206	7	standards	standard	NOUN
gujaf-84	206	8	and	and	CCONJ
gujaf-84	206	9	codes	code	NOUN
gujaf-84	206	10	(	(	PUNCT
gujaf-84	206	11	roce	roce	NOUN
gujaf-84	206	12	)	)	PUNCT
gujaf-84	206	13	nigeria	nigeria	PROPN
gujaf-84	206	14	:	:	PUNCT
gujaf-84	206	15	accounting	accounting	NOUN
gujaf-84	206	16	and	and	CCONJ
gujaf-84	206	17	auditing	auditing	NOUN
gujaf-84	206	18	.	.	PUNCT
gujaf-84	207	1	gusau	gusau	PROPN
gujaf-84	207	2	journal	journal	PROPN
gujaf-84	207	3	of	of	ADP
gujaf-84	207	4	accounting	accounting	NOUN
gujaf-84	207	5	and	and	CCONJ
gujaf-84	207	6	finance	finance	NOUN
gujaf-84	207	7	,	,	PUNCT
gujaf-84	207	8	vol	vol	NOUN
gujaf-84	207	9	.	.	PROPN
gujaf-84	207	10	2	2	NUM
gujaf-84	207	11	,	,	PUNCT
gujaf-84	207	12	issue	issue	NOUN
gujaf-84	207	13	3	3	NUM
gujaf-84	207	14	,	,	PUNCT
gujaf-84	207	15	april	april	PROPN
gujaf-84	207	16	,	,	PUNCT
gujaf-84	207	17	2021	2021	NUM
gujaf-84	207	18	12	12	NUM