id	sid	tid	token	lemma	pos
ijosar-844	1	1	ijointernational	ijointernational	ADJ
ijosar-844	1	2	journal	journal	NOUN
ijosar-844	1	3	of	of	ADP
ijosar-844	1	4	social	social	ADJ
ijosar-844	1	5	science	science	NOUN
ijosar-844	1	6	and	and	CCONJ
ijosar-844	1	7	humanities	humanity	NOUN
ijosar-844	1	8	research	research	NOUN
ijosar-844	1	9	(	(	PUNCT
ijosar-844	1	10	issn	issn	PROPN
ijosar-844	1	11	2811	2811	NUM
ijosar-844	1	12	-	-	SYM
ijosar-844	1	13	2466	2466	NUM
ijosar-844	1	14	)	)	PUNCT
ijosar-844	2	1	solomon	solomon	PROPN
ijosar-844	2	2	egbe	egbe	PROPN
ijosar-844	2	3	*	*	PUNCT
ijosar-844	2	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	2	5	volume	volume	NOUN
ijosar-844	2	6	06	06	NUM
ijosar-844	2	7	||	||	PROPN
ijosar-844	2	8	issue	issue	NOUN
ijosar-844	2	9	12	12	NUM
ijosar-844	2	10	||	||	NOUN
ijosar-844	2	11	december	december	PROPN
ijosar-844	2	12	,	,	PUNCT
ijosar-844	2	13	2023	2023	NUM
ijosar-844	2	14	||	||	NOUN
ijosar-844	2	15	accounting	accounting	NOUN
ijosar-844	2	16	standard	standard	NOUN
ijosar-844	2	17	and	and	CCONJ
ijosar-844	2	18	quality	quality	NOUN
ijosar-844	2	19	of	of	ADP
ijosar-844	2	20	financial	financial	ADJ
ijosar-844	2	21	reports	report	NOUN
ijosar-844	2	22	of	of	ADP
ijosar-844	2	23	quoted	quote	VERB
ijosar-844	2	24	deposit	deposit	NOUN
ijosar-844	2	25	money	money	NOUN
ijosar-844	2	26	banks	bank	NOUN
ijosar-844	2	27	in	in	ADP
ijosar-844	2	28	nigeria	nigeria	PROPN
ijosar-844	2	29	solomon	solomon	PROPN
ijosar-844	2	30	egbe	egbe	PROPN
ijosar-844	2	31	department	department	PROPN
ijosar-844	2	32	of	of	ADP
ijosar-844	2	33	accounting	accounting	NOUN
ijosar-844	2	34	,	,	PUNCT
ijosar-844	2	35	faculty	faculty	NOUN
ijosar-844	2	36	of	of	ADP
ijosar-844	2	37	management	management	NOUN
ijosar-844	2	38	science	science	NOUN
ijosar-844	2	39	,	,	PUNCT
ijosar-844	2	40	university	university	NOUN
ijosar-844	2	41	of	of	ADP
ijosar-844	2	42	port	port	PROPN
ijosar-844	2	43	harcourt	harcourt	PROPN
ijosar-844	2	44	,	,	PUNCT
ijosar-844	2	45	nigeria	nigeria	PROPN
ijosar-844	2	46	abstract	abstract	ADJ
ijosar-844	2	47	banks	bank	NOUN
ijosar-844	2	48	play	play	VERB
ijosar-844	2	49	important	important	ADJ
ijosar-844	2	50	roles	role	NOUN
ijosar-844	2	51	in	in	ADP
ijosar-844	2	52	promoting	promote	VERB
ijosar-844	2	53	national	national	ADJ
ijosar-844	2	54	development	development	NOUN
ijosar-844	2	55	.	.	PUNCT
ijosar-844	3	1	in	in	ADP
ijosar-844	3	2	order	order	NOUN
ijosar-844	3	3	to	to	PART
ijosar-844	3	4	provide	provide	VERB
ijosar-844	3	5	efficient	efficient	ADJ
ijosar-844	3	6	services	service	NOUN
ijosar-844	3	7	and	and	CCONJ
ijosar-844	3	8	to	to	PART
ijosar-844	3	9	perform	perform	VERB
ijosar-844	3	10	their	their	PRON
ijosar-844	3	11	statutory	statutory	ADJ
ijosar-844	3	12	roles	role	NOUN
ijosar-844	3	13	effectively	effectively	ADV
ijosar-844	3	14	,	,	PUNCT
ijosar-844	3	15	banks	bank	NOUN
ijosar-844	3	16	are	be	AUX
ijosar-844	3	17	required	require	VERB
ijosar-844	3	18	to	to	PART
ijosar-844	3	19	comply	comply	VERB
ijosar-844	3	20	with	with	ADP
ijosar-844	3	21	established	establish	VERB
ijosar-844	3	22	standards	standard	NOUN
ijosar-844	3	23	.	.	PUNCT
ijosar-844	4	1	this	this	DET
ijosar-844	4	2	study	study	NOUN
ijosar-844	4	3	empirically	empirically	ADV
ijosar-844	4	4	examined	examine	VERB
ijosar-844	4	5	the	the	DET
ijosar-844	4	6	relationship	relationship	NOUN
ijosar-844	4	7	between	between	ADP
ijosar-844	4	8	accounting	accounting	NOUN
ijosar-844	4	9	standards	standard	NOUN
ijosar-844	4	10	and	and	CCONJ
ijosar-844	4	11	quality	quality	NOUN
ijosar-844	4	12	of	of	ADP
ijosar-844	4	13	financial	financial	ADJ
ijosar-844	4	14	reports	report	NOUN
ijosar-844	4	15	in	in	ADP
ijosar-844	4	16	nigeria	nigeria	PROPN
ijosar-844	4	17	.	.	PUNCT
ijosar-844	5	1	five	five	NUM
ijosar-844	5	2	(	(	PUNCT
ijosar-844	5	3	5	5	X
ijosar-844	5	4	)	)	PUNCT
ijosar-844	5	5	banks	bank	NOUN
ijosar-844	5	6	out	out	ADP
ijosar-844	5	7	of	of	ADP
ijosar-844	5	8	twenty	twenty	NUM
ijosar-844	5	9	two	two	NUM
ijosar-844	5	10	quoted	quote	VERB
ijosar-844	5	11	banks	bank	NOUN
ijosar-844	5	12	were	be	AUX
ijosar-844	5	13	randomly	randomly	ADV
ijosar-844	5	14	selected	select	VERB
ijosar-844	5	15	for	for	ADP
ijosar-844	5	16	analysis	analysis	NOUN
ijosar-844	5	17	over	over	ADP
ijosar-844	5	18	the	the	DET
ijosar-844	5	19	period	period	NOUN
ijosar-844	5	20	covering	cover	VERB
ijosar-844	5	21	2010	2010	NUM
ijosar-844	5	22	to	to	ADP
ijosar-844	5	23	2017	2017	NUM
ijosar-844	5	24	.	.	PUNCT
ijosar-844	6	1	data	datum	NOUN
ijosar-844	6	2	used	use	VERB
ijosar-844	6	3	in	in	ADP
ijosar-844	6	4	the	the	DET
ijosar-844	6	5	study	study	NOUN
ijosar-844	6	6	were	be	AUX
ijosar-844	6	7	sourced	source	VERB
ijosar-844	6	8	from	from	ADP
ijosar-844	6	9	the	the	DET
ijosar-844	6	10	financial	financial	ADJ
ijosar-844	6	11	statements	statement	NOUN
ijosar-844	6	12	of	of	ADP
ijosar-844	6	13	the	the	DET
ijosar-844	6	14	selected	select	VERB
ijosar-844	6	15	banks	bank	NOUN
ijosar-844	6	16	for	for	ADP
ijosar-844	6	17	the	the	DET
ijosar-844	6	18	period	period	NOUN
ijosar-844	6	19	under	under	ADP
ijosar-844	6	20	study	study	NOUN
ijosar-844	6	21	.	.	PUNCT
ijosar-844	7	1	panel	panel	NOUN
ijosar-844	7	2	data	data	VERB
ijosar-844	7	3	analysis	analysis	NOUN
ijosar-844	7	4	in	in	ADP
ijosar-844	7	5	the	the	DET
ijosar-844	7	6	form	form	NOUN
ijosar-844	7	7	of	of	ADP
ijosar-844	7	8	pooled	pool	VERB
ijosar-844	7	9	ols	ol	NOUN
ijosar-844	7	10	analysis	analysis	NOUN
ijosar-844	7	11	,	,	PUNCT
ijosar-844	7	12	fixed	fix	VERB
ijosar-844	7	13	effect	effect	NOUN
ijosar-844	7	14	analysis	analysis	NOUN
ijosar-844	7	15	and	and	CCONJ
ijosar-844	7	16	random	random	ADJ
ijosar-844	7	17	effect	effect	NOUN
ijosar-844	7	18	analysis	analysis	NOUN
ijosar-844	7	19	alongside	alongside	ADP
ijosar-844	7	20	post	post	NOUN
ijosar-844	7	21	estimation	estimation	NOUN
ijosar-844	7	22	test	test	NOUN
ijosar-844	7	23	such	such	ADJ
ijosar-844	7	24	as	as	ADP
ijosar-844	7	25	restricted	restrict	VERB
ijosar-844	7	26	f	f	NOUN
ijosar-844	7	27	-	-	PUNCT
ijosar-844	7	28	test	test	NOUN
ijosar-844	7	29	and	and	CCONJ
ijosar-844	7	30	hausman	hausman	ADJ
ijosar-844	7	31	test	test	NOUN
ijosar-844	7	32	were	be	AUX
ijosar-844	7	33	used	use	VERB
ijosar-844	7	34	.	.	PUNCT
ijosar-844	8	1	the	the	DET
ijosar-844	8	2	results	result	NOUN
ijosar-844	8	3	revealed	reveal	VERB
ijosar-844	8	4	that	that	SCONJ
ijosar-844	8	5	accounting	accounting	NOUN
ijosar-844	8	6	standards	standard	NOUN
ijosar-844	8	7	measured	measure	VERB
ijosar-844	8	8	in	in	ADP
ijosar-844	8	9	terms	term	NOUN
ijosar-844	8	10	of	of	ADP
ijosar-844	8	11	ifrs13	ifrs13	PROPN
ijosar-844	8	12	ans	ans	PROPN
ijosar-844	8	13	ias18	ias18	PROPN
ijosar-844	8	14	exert	exert	VERB
ijosar-844	8	15	positively	positively	ADV
ijosar-844	8	16	on	on	ADP
ijosar-844	8	17	quality	quality	NOUN
ijosar-844	8	18	of	of	ADP
ijosar-844	8	19	financial	financial	ADJ
ijosar-844	8	20	reports	report	NOUN
ijosar-844	8	21	of	of	ADP
ijosar-844	8	22	quoted	quote	VERB
ijosar-844	8	23	banks	bank	NOUN
ijosar-844	8	24	.	.	PUNCT
ijosar-844	9	1	the	the	DET
ijosar-844	9	2	result	result	NOUN
ijosar-844	9	3	also	also	ADV
ijosar-844	9	4	revealed	reveal	VERB
ijosar-844	9	5	that	that	SCONJ
ijosar-844	9	6	quality	quality	NOUN
ijosar-844	9	7	of	of	ADP
ijosar-844	9	8	financial	financial	ADJ
ijosar-844	9	9	reports	report	NOUN
ijosar-844	9	10	such	such	ADJ
ijosar-844	9	11	as	as	ADP
ijosar-844	9	12	timeliness	timeliness	NOUN
ijosar-844	9	13	,	,	PUNCT
ijosar-844	9	14	relevance	relevance	NOUN
ijosar-844	9	15	,	,	PUNCT
ijosar-844	9	16	and	and	CCONJ
ijosar-844	9	17	faithful	faithful	ADJ
ijosar-844	9	18	representation	representation	NOUN
ijosar-844	9	19	exert	exert	VERB
ijosar-844	9	20	significant	significant	ADJ
ijosar-844	9	21	influence	influence	NOUN
ijosar-844	9	22	on	on	ADP
ijosar-844	9	23	financial	financial	ADJ
ijosar-844	9	24	reporting	reporting	NOUN
ijosar-844	9	25	quality	quality	NOUN
ijosar-844	9	26	of	of	ADP
ijosar-844	9	27	quoted	quote	VERB
ijosar-844	9	28	bank	bank	NOUN
ijosar-844	9	29	's	's	PART
ijosar-844	9	30	with	with	ADP
ijosar-844	9	31	reported	report	VERB
ijosar-844	9	32	coefficient	coefficient	NOUN
ijosar-844	9	33	estimates	estimate	NOUN
ijosar-844	9	34	and	and	CCONJ
ijosar-844	9	35	probability	probability	NOUN
ijosar-844	9	36	values	value	NOUN
ijosar-844	9	37	of	of	ADP
ijosar-844	9	38	0.084159(p=0.0000	0.084159(p=0.0000	NUM
ijosar-844	9	39	)	)	PUNCT
ijosar-844	9	40	,	,	PUNCT
ijosar-844	9	41	059716(p=0.0009	059716(p=0.0009	NUM
ijosar-844	9	42	)	)	PUNCT
ijosar-844	9	43	,	,	PUNCT
ijosar-844	9	44	0.084159(p=0.0000	0.084159(p=0.0000	NUM
ijosar-844	9	45	)	)	PUNCT
ijosar-844	9	46	for	for	ADP
ijosar-844	9	47	timeliness	timeliness	NOUN
ijosar-844	9	48	,	,	PUNCT
ijosar-844	9	49	relevance	relevance	NOUN
ijosar-844	9	50	,	,	PUNCT
ijosar-844	9	51	faithful	faithful	ADJ
ijosar-844	9	52	representation	representation	NOUN
ijosar-844	9	53	respectively	respectively	ADV
ijosar-844	9	54	.	.	PUNCT
ijosar-844	10	1	the	the	DET
ijosar-844	10	2	study	study	NOUN
ijosar-844	10	3	concluded	conclude	VERB
ijosar-844	10	4	that	that	SCONJ
ijosar-844	10	5	the	the	DET
ijosar-844	10	6	relationship	relationship	NOUN
ijosar-844	10	7	between	between	ADP
ijosar-844	10	8	accounting	accounting	NOUN
ijosar-844	10	9	standards	standard	NOUN
ijosar-844	10	10	and	and	CCONJ
ijosar-844	10	11	quality	quality	NOUN
ijosar-844	10	12	of	of	ADP
ijosar-844	10	13	financial	financial	ADJ
ijosar-844	10	14	reports	report	NOUN
ijosar-844	10	15	of	of	ADP
ijosar-844	10	16	quoted	quote	VERB
ijosar-844	10	17	banks	bank	NOUN
ijosar-844	10	18	in	in	ADP
ijosar-844	10	19	nigeria	nigeria	PROPN
ijosar-844	10	20	can	can	AUX
ijosar-844	10	21	not	not	PART
ijosar-844	10	22	be	be	AUX
ijosar-844	10	23	undermined	undermine	VERB
ijosar-844	10	24	,	,	PUNCT
ijosar-844	10	25	the	the	DET
ijosar-844	10	26	study	study	NOUN
ijosar-844	10	27	recommended	recommend	VERB
ijosar-844	10	28	that	that	SCONJ
ijosar-844	10	29	in	in	ADP
ijosar-844	10	30	order	order	NOUN
ijosar-844	10	31	to	to	PART
ijosar-844	10	32	enhance	enhance	VERB
ijosar-844	10	33	performance	performance	NOUN
ijosar-844	10	34	,	,	PUNCT
ijosar-844	10	35	nigerian	nigerian	ADJ
ijosar-844	10	36	banks	bank	NOUN
ijosar-844	10	37	must	must	AUX
ijosar-844	10	38	maintain	maintain	VERB
ijosar-844	10	39	adequate	adequate	ADJ
ijosar-844	10	40	compliance	compliance	NOUN
ijosar-844	10	41	with	with	ADP
ijosar-844	10	42	accounting	accounting	NOUN
ijosar-844	10	43	standards	standard	NOUN
ijosar-844	10	44	,	,	PUNCT
ijosar-844	10	45	and	and	CCONJ
ijosar-844	10	46	take	take	VERB
ijosar-844	10	47	dose	dose	NOUN
ijosar-844	10	48	cognizance	cognizance	NOUN
ijosar-844	10	49	qualities	quality	NOUN
ijosar-844	10	50	of	of	ADP
ijosar-844	10	51	financial	financial	ADJ
ijosar-844	10	52	reports	report	NOUN
ijosar-844	10	53	of	of	ADP
ijosar-844	10	54	as	as	ADP
ijosar-844	10	55	their	their	PRON
ijosar-844	10	56	relative	relative	ADJ
ijosar-844	10	57	significance	significance	NOUN
ijosar-844	10	58	on	on	ADP
ijosar-844	10	59	performance	performance	NOUN
ijosar-844	10	60	of	of	ADP
ijosar-844	10	61	nigerian	nigerian	ADJ
ijosar-844	10	62	banks	bank	NOUN
ijosar-844	10	63	can	can	AUX
ijosar-844	10	64	not	not	PART
ijosar-844	10	65	be	be	AUX
ijosar-844	10	66	undermined	undermine	VERB
ijosar-844	10	67	.	.	PUNCT
ijosar-844	11	1	key	key	ADJ
ijosar-844	11	2	words	word	NOUN
ijosar-844	11	3	:	:	PUNCT
ijosar-844	11	4	timeliness	timeliness	NOUN
ijosar-844	11	5	.	.	PUNCT
ijosar-844	12	1	relevance	relevance	NOUN
ijosar-844	12	2	.	.	PUNCT
ijosar-844	13	1	faithful	faithful	ADJ
ijosar-844	13	2	representation.quoted	representation.quote	VERB
ijosar-844	13	3	deposit	deposit	NOUN
ijosar-844	13	4	money	money	NOUN
ijosar-844	13	5	banks	bank	NOUN
ijosar-844	13	6	.	.	PUNCT
ijosar-844	14	1	introduction	introduction	NOUN
ijosar-844	14	2	financial	financial	ADJ
ijosar-844	14	3	statements	statement	NOUN
ijosar-844	14	4	apart	apart	ADV
ijosar-844	14	5	from	from	ADP
ijosar-844	14	6	stating	state	VERB
ijosar-844	14	7	position	position	NOUN
ijosar-844	14	8	of	of	ADP
ijosar-844	14	9	an	an	DET
ijosar-844	14	10	organization	organization	NOUN
ijosar-844	14	11	,	,	PUNCT
ijosar-844	14	12	provides	provide	VERB
ijosar-844	14	13	other	other	ADJ
ijosar-844	14	14	information	information	NOUN
ijosar-844	14	15	such	such	ADJ
ijosar-844	14	16	as	as	SCONJ
ijosar-844	14	17	the	the	DET
ijosar-844	14	18	value	value	NOUN
ijosar-844	14	19	added	add	VERB
ijosar-844	14	20	,	,	PUNCT
ijosar-844	14	21	changes	change	NOUN
ijosar-844	14	22	in	in	ADP
ijosar-844	14	23	equity	equity	NOUN
ijosar-844	14	24	if	if	SCONJ
ijosar-844	14	25	any	any	PRON
ijosar-844	14	26	and	and	CCONJ
ijosar-844	14	27	cash	cash	NOUN
ijosar-844	14	28	flows	flow	NOUN
ijosar-844	14	29	of	of	ADP
ijosar-844	14	30	the	the	DET
ijosar-844	14	31	enterprise	enterprise	NOUN
ijosar-844	14	32	within	within	ADP
ijosar-844	14	33	a	a	DET
ijosar-844	14	34	defined	define	VERB
ijosar-844	14	35	period	period	NOUN
ijosar-844	14	36	of	of	ADP
ijosar-844	14	37	time	time	NOUN
ijosar-844	14	38	to	to	PART
ijosar-844	14	39	which	which	PRON
ijosar-844	14	40	it	it	PRON
ijosar-844	14	41	relates	relate	VERB
ijosar-844	14	42	(	(	PUNCT
ijosar-844	14	43	iyoha&faboyede	iyoha&faboyede	NUM
ijosar-844	14	44	,	,	PUNCT
ijosar-844	14	45	2011).financial	2011).financial	ADJ
ijosar-844	14	46	reports	report	NOUN
ijosar-844	14	47	can	can	AUX
ijosar-844	14	48	only	only	ADV
ijosar-844	14	49	be	be	AUX
ijosar-844	14	50	regarded	regard	VERB
ijosar-844	14	51	as	as	ADP
ijosar-844	14	52	useful	useful	ADJ
ijosar-844	14	53	if	if	SCONJ
ijosar-844	14	54	it	it	PRON
ijosar-844	14	55	represents	represent	VERB
ijosar-844	14	56	the	the	DET
ijosar-844	14	57	"	"	PUNCT
ijosar-844	14	58	economic	economic	ADJ
ijosar-844	14	59	substance	substance	NOUN
ijosar-844	14	60	"	"	PUNCT
ijosar-844	14	61	of	of	ADP
ijosar-844	14	62	an	an	DET
ijosar-844	14	63	organization	organization	NOUN
ijosar-844	14	64	in	in	ADP
ijosar-844	14	65	terms	term	NOUN
ijosar-844	14	66	of	of	ADP
ijosar-844	14	67	relevance	relevance	NOUN
ijosar-844	14	68	,	,	PUNCT
ijosar-844	14	69	reliability	reliability	NOUN
ijosar-844	14	70	,	,	PUNCT
ijosar-844	14	71	comparability	comparability	NOUN
ijosar-844	14	72	and	and	CCONJ
ijosar-844	14	73	aids	aids	PROPN
ijosar-844	14	74	interpretation	interpretation	NOUN
ijosar-844	14	75	simplicity	simplicity	PROPN
ijosar-844	14	76	(	(	PUNCT
ijosar-844	14	77	penman	penman	NOUN
ijosar-844	14	78	,	,	PUNCT
ijosar-844	14	79	1984).accounting	1984).accounting	NUM
ijosar-844	14	80	standard	standard	NOUN
ijosar-844	14	81	can	can	AUX
ijosar-844	14	82	be	be	AUX
ijosar-844	14	83	defined	define	VERB
ijosar-844	14	84	as	as	ADP
ijosar-844	14	85	an	an	DET
ijosar-844	14	86	information	information	NOUN
ijosar-844	14	87	system	system	NOUN
ijosar-844	14	88	through	through	ADP
ijosar-844	14	89	which	which	PRON
ijosar-844	14	90	financial	financial	ADJ
ijosar-844	14	91	and	and	CCONJ
ijosar-844	14	92	monetized	monetize	VERB
ijosar-844	14	93	information	information	NOUN
ijosar-844	14	94	is	be	AUX
ijosar-844	14	95	generated	generate	VERB
ijosar-844	14	96	ijo	ijo	PROPN
ijosar-844	14	97	journals	journal	NOUN
ijosar-844	14	98	volume	volume	NOUN
ijosar-844	14	99	06	06	NUM
ijosar-844	15	1	|	|	ADV
ijosar-844	15	2	issue	issue	NOUN
ijosar-844	15	3	12	12	NUM
ijosar-844	16	1	|	|	CCONJ
ijosar-844	16	2	december	december	PROPN
ijosar-844	16	3	2023	2023	NUM
ijosar-844	17	1	|	|	ADV
ijosar-844	17	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	17	3	24	24	NUM
ijosar-844	17	4	ijointernational	ijointernational	ADJ
ijosar-844	17	5	journal	journal	NOUN
ijosar-844	17	6	of	of	ADP
ijosar-844	17	7	social	social	ADJ
ijosar-844	17	8	science	science	NOUN
ijosar-844	17	9	and	and	CCONJ
ijosar-844	17	10	humanities	humanity	NOUN
ijosar-844	17	11	research	research	NOUN
ijosar-844	17	12	(	(	PUNCT
ijosar-844	17	13	issn	issn	PROPN
ijosar-844	17	14	2811	2811	NUM
ijosar-844	17	15	-	-	SYM
ijosar-844	17	16	2466	2466	NUM
ijosar-844	17	17	)	)	PUNCT
ijosar-844	18	1	solomon	solomon	PROPN
ijosar-844	18	2	egbe	egbe	PROPN
ijosar-844	18	3	*	*	PUNCT
ijosar-844	18	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	18	5	volume	volume	NOUN
ijosar-844	18	6	06	06	NUM
ijosar-844	18	7	||	||	PROPN
ijosar-844	18	8	issue	issue	NOUN
ijosar-844	18	9	12	12	NUM
ijosar-844	18	10	||	||	NOUN
ijosar-844	18	11	december	december	PROPN
ijosar-844	18	12	,	,	PUNCT
ijosar-844	18	13	2023	2023	NUM
ijosar-844	18	14	||	||	NOUN
ijosar-844	19	1	for	for	ADP
ijosar-844	19	2	economic	economic	ADJ
ijosar-844	19	3	,	,	PUNCT
ijosar-844	19	4	social	social	ADJ
ijosar-844	19	5	and	and	CCONJ
ijosar-844	19	6	political	political	ADJ
ijosar-844	19	7	decision	decision	NOUN
ijosar-844	19	8	(	(	PUNCT
ijosar-844	19	9	izedonmi	izedonmi	NOUN
ijosar-844	19	10	,	,	PUNCT
ijosar-844	19	11	2001).accounting	2001).accounting	NOUN
ijosar-844	19	12	standards	standard	NOUN
ijosar-844	19	13	were	be	AUX
ijosar-844	19	14	introduced	introduce	VERB
ijosar-844	19	15	to	to	PART
ijosar-844	19	16	serve	serve	VERB
ijosar-844	19	17	as	as	ADP
ijosar-844	19	18	a	a	DET
ijosar-844	19	19	guide	guide	NOUN
ijosar-844	19	20	and	and	CCONJ
ijosar-844	19	21	to	to	PART
ijosar-844	19	22	provide	provide	VERB
ijosar-844	19	23	a	a	DET
ijosar-844	19	24	framework	framework	NOUN
ijosar-844	19	25	in	in	ADP
ijosar-844	19	26	preparing	prepare	VERB
ijosar-844	19	27	and	and	CCONJ
ijosar-844	19	28	presenting	present	VERB
ijosar-844	19	29	financial	financial	ADJ
ijosar-844	19	30	reports	report	NOUN
ijosar-844	19	31	and	and	CCONJ
ijosar-844	19	32	statements	statement	NOUN
ijosar-844	19	33	,	,	PUNCT
ijosar-844	19	34	the	the	DET
ijosar-844	19	35	accounting	accounting	NOUN
ijosar-844	19	36	standards	standard	NOUN
ijosar-844	19	37	are	be	AUX
ijosar-844	19	38	aimed	aim	VERB
ijosar-844	19	39	at	at	ADP
ijosar-844	19	40	providing	provide	VERB
ijosar-844	19	41	creditors	creditor	NOUN
ijosar-844	19	42	and	and	CCONJ
ijosar-844	19	43	investors	investor	NOUN
ijosar-844	19	44	with	with	ADP
ijosar-844	19	45	quality	quality	NOUN
ijosar-844	19	46	information	information	NOUN
ijosar-844	19	47	in	in	ADP
ijosar-844	19	48	relation	relation	NOUN
ijosar-844	19	49	to	to	ADP
ijosar-844	19	50	the	the	DET
ijosar-844	19	51	iasb	iasb	NOUN
ijosar-844	19	52	for	for	ADP
ijosar-844	19	53	the	the	DET
ijosar-844	19	54	preparation	preparation	NOUN
ijosar-844	19	55	and	and	CCONJ
ijosar-844	19	56	presentation	presentation	NOUN
ijosar-844	19	57	of	of	ADP
ijosar-844	19	58	financial	financial	ADJ
ijosar-844	19	59	statement	statement	NOUN
ijosar-844	19	60	.	.	PUNCT
ijosar-844	20	1	the	the	DET
ijosar-844	20	2	major	major	ADJ
ijosar-844	20	3	objective	objective	NOUN
ijosar-844	20	4	of	of	ADP
ijosar-844	20	5	accounting	accounting	NOUN
ijosar-844	20	6	standards	standard	NOUN
ijosar-844	20	7	is	be	AUX
ijosar-844	20	8	to	to	PART
ijosar-844	20	9	ensures	ensure	VERB
ijosar-844	20	10	that	that	SCONJ
ijosar-844	20	11	important	important	ADJ
ijosar-844	20	12	matters	matter	NOUN
ijosar-844	20	13	regarding	regard	VERB
ijosar-844	20	14	preparation	preparation	NOUN
ijosar-844	20	15	and	and	CCONJ
ijosar-844	20	16	presentation	presentation	NOUN
ijosar-844	20	17	of	of	ADP
ijosar-844	20	18	financial	financial	ADJ
ijosar-844	20	19	statements	statement	NOUN
ijosar-844	20	20	as	as	ADV
ijosar-844	20	21	well	well	ADV
ijosar-844	20	22	as	as	ADP
ijosar-844	20	23	auditing	auditing	NOUN
ijosar-844	20	24	same	same	ADJ
ijosar-844	20	25	are	be	AUX
ijosar-844	20	26	not	not	PART
ijosar-844	20	27	left	leave	VERB
ijosar-844	20	28	to	to	ADP
ijosar-844	20	29	whim	whim	PRON
ijosar-844	20	30	of	of	ADP
ijosar-844	20	31	the	the	DET
ijosar-844	20	32	preparers	preparer	NOUN
ijosar-844	20	33	and	and	CCONJ
ijosar-844	20	34	auditors	auditor	NOUN
ijosar-844	20	35	.	.	PUNCT
ijosar-844	21	1	however	however	ADV
ijosar-844	21	2	,	,	PUNCT
ijosar-844	21	3	it	it	PRON
ijosar-844	21	4	is	be	AUX
ijosar-844	21	5	important	important	ADJ
ijosar-844	21	6	to	to	PART
ijosar-844	21	7	state	state	VERB
ijosar-844	21	8	that	that	SCONJ
ijosar-844	21	9	the	the	DET
ijosar-844	21	10	rate	rate	NOUN
ijosar-844	21	11	at	at	ADP
ijosar-844	21	12	which	which	PRON
ijosar-844	21	13	existing	exist	VERB
ijosar-844	21	14	and	and	CCONJ
ijosar-844	21	15	potential	potential	ADJ
ijosar-844	21	16	investors	investor	NOUN
ijosar-844	21	17	and	and	CCONJ
ijosar-844	21	18	business	business	NOUN
ijosar-844	21	19	practitioners	practitioner	NOUN
ijosar-844	21	20	are	be	AUX
ijosar-844	21	21	disappointed	disappoint	VERB
ijosar-844	21	22	in	in	ADP
ijosar-844	21	23	their	their	PRON
ijosar-844	21	24	investment	investment	NOUN
ijosar-844	21	25	decisions	decision	NOUN
ijosar-844	21	26	/	/	SYM
ijosar-844	21	27	ventures	venture	NOUN
ijosar-844	21	28	following	follow	VERB
ijosar-844	21	29	corporate	corporate	ADJ
ijosar-844	21	30	failures	failure	NOUN
ijosar-844	21	31	especially	especially	ADV
ijosar-844	21	32	in	in	ADP
ijosar-844	21	33	the	the	DET
ijosar-844	21	34	banking	banking	NOUN
ijosar-844	21	35	sector	sector	NOUN
ijosar-844	21	36	has	have	AUX
ijosar-844	21	37	raised	raise	VERB
ijosar-844	21	38	unusual	unusual	ADJ
ijosar-844	21	39	concerns	concern	NOUN
ijosar-844	21	40	among	among	ADP
ijosar-844	21	41	business	business	NOUN
ijosar-844	21	42	practitioners	practitioner	NOUN
ijosar-844	21	43	.	.	PUNCT
ijosar-844	22	1	the	the	DET
ijosar-844	22	2	general	general	ADJ
ijosar-844	22	3	objective	objective	NOUN
ijosar-844	22	4	of	of	ADP
ijosar-844	22	5	this	this	DET
ijosar-844	22	6	research	research	NOUN
ijosar-844	22	7	is	be	AUX
ijosar-844	22	8	to	to	PART
ijosar-844	22	9	examine	examine	VERB
ijosar-844	22	10	the	the	DET
ijosar-844	22	11	relationship	relationship	NOUN
ijosar-844	22	12	between	between	ADP
ijosar-844	22	13	accounting	accounting	NOUN
ijosar-844	22	14	standards	standard	NOUN
ijosar-844	22	15	and	and	CCONJ
ijosar-844	22	16	quality	quality	NOUN
ijosar-844	22	17	of	of	ADP
ijosar-844	22	18	financial	financial	ADJ
ijosar-844	22	19	reports	report	NOUN
ijosar-844	22	20	of	of	ADP
ijosar-844	22	21	quoted	quote	VERB
ijosar-844	22	22	banks	bank	NOUN
ijosar-844	22	23	in	in	ADP
ijosar-844	22	24	nigeria	nigeria	PROPN
ijosar-844	22	25	.	.	PUNCT
ijosar-844	23	1	literature	literature	PROPN
ijosar-844	23	2	review	review	VERB
ijosar-844	23	3	theoretical	theoretical	ADJ
ijosar-844	23	4	framework	framework	NOUN
ijosar-844	23	5	the	the	DET
ijosar-844	23	6	decision	decision	NOUN
ijosar-844	23	7	usefulness	usefulness	NOUN
ijosar-844	23	8	theory	theory	NOUN
ijosar-844	23	9	this	this	DET
ijosar-844	23	10	theory	theory	NOUN
ijosar-844	23	11	places	place	VERB
ijosar-844	23	12	that	that	SCONJ
ijosar-844	23	13	the	the	DET
ijosar-844	23	14	best	good	ADJ
ijosar-844	23	15	accounting	accounting	NOUN
ijosar-844	23	16	standards	standard	NOUN
ijosar-844	23	17	are	be	AUX
ijosar-844	23	18	the	the	DET
ijosar-844	23	19	ones	one	NOUN
ijosar-844	23	20	giving	give	VERB
ijosar-844	23	21	the	the	DET
ijosar-844	23	22	most	most	ADV
ijosar-844	23	23	valuable	valuable	ADJ
ijosar-844	23	24	financial	financial	ADJ
ijosar-844	23	25	reports	report	NOUN
ijosar-844	23	26	to	to	ADP
ijosar-844	23	27	clients	client	NOUN
ijosar-844	23	28	in	in	ADP
ijosar-844	23	29	order	order	NOUN
ijosar-844	23	30	to	to	PART
ijosar-844	23	31	aid	aid	VERB
ijosar-844	23	32	them	they	PRON
ijosar-844	23	33	in	in	ADP
ijosar-844	23	34	decision	decision	NOUN
ijosar-844	23	35	making	making	NOUN
ijosar-844	23	36	.	.	PUNCT
ijosar-844	24	1	it	it	PRON
ijosar-844	24	2	endeavours	endeavour	VERB
ijosar-844	24	3	to	to	PART
ijosar-844	24	4	build	build	VERB
ijosar-844	24	5	up	up	ADP
ijosar-844	24	6	a	a	DET
ijosar-844	24	7	logical	logical	ADJ
ijosar-844	24	8	and	and	CCONJ
ijosar-844	24	9	target	target	VERB
ijosar-844	24	10	strategy	strategy	NOUN
ijosar-844	24	11	to	to	PART
ijosar-844	24	12	help	help	VERB
ijosar-844	24	13	standard	standard	ADJ
ijosar-844	24	14	setters	setter	NOUN
ijosar-844	24	15	and	and	CCONJ
ijosar-844	24	16	clients	client	NOUN
ijosar-844	24	17	in	in	ADP
ijosar-844	24	18	their	their	PRON
ijosar-844	24	19	decision	decision	NOUN
ijosar-844	24	20	of	of	ADP
ijosar-844	24	21	the	the	DET
ijosar-844	24	22	best	good	ADJ
ijosar-844	24	23	option	option	NOUN
ijosar-844	24	24	of	of	ADP
ijosar-844	24	25	the	the	DET
ijosar-844	24	26	estimation	estimation	NOUN
ijosar-844	24	27	and	and	CCONJ
ijosar-844	24	28	presentation	presentation	NOUN
ijosar-844	24	29	of	of	ADP
ijosar-844	24	30	accounting	accounting	NOUN
ijosar-844	24	31	information	information	NOUN
ijosar-844	24	32	.	.	PUNCT
ijosar-844	25	1	basically	basically	ADV
ijosar-844	25	2	,	,	PUNCT
ijosar-844	25	3	this	this	DET
ijosar-844	25	4	hypothesis	hypothesis	NOUN
ijosar-844	25	5	expresses	express	VERB
ijosar-844	25	6	that	that	SCONJ
ijosar-844	25	7	accounting	accounting	NOUN
ijosar-844	25	8	information	information	NOUN
ijosar-844	25	9	should	should	AUX
ijosar-844	25	10	help	help	VERB
ijosar-844	25	11	providers	provider	NOUN
ijosar-844	25	12	in	in	ADP
ijosar-844	25	13	their	their	PRON
ijosar-844	25	14	capital	capital	NOUN
ijosar-844	25	15	allocation	allocation	NOUN
ijosar-844	25	16	choice	choice	NOUN
ijosar-844	25	17	.	.	PUNCT
ijosar-844	26	1	accounting	accounting	NOUN
ijosar-844	26	2	standards	standard	NOUN
ijosar-844	26	3	accounting	accounting	NOUN
ijosar-844	26	4	standards	standard	NOUN
ijosar-844	26	5	can	can	AUX
ijosar-844	26	6	be	be	AUX
ijosar-844	26	7	defined	define	VERB
ijosar-844	26	8	as	as	ADP
ijosar-844	26	9	an	an	DET
ijosar-844	26	10	information	information	NOUN
ijosar-844	26	11	system	system	NOUN
ijosar-844	26	12	through	through	ADP
ijosar-844	26	13	which	which	PRON
ijosar-844	26	14	financial	financial	ADJ
ijosar-844	26	15	and	and	CCONJ
ijosar-844	26	16	monetary	monetary	ADJ
ijosar-844	26	17	information	information	NOUN
ijosar-844	26	18	is	be	AUX
ijosar-844	26	19	generated	generate	VERB
ijosar-844	26	20	for	for	ADP
ijosar-844	26	21	economic	economic	ADJ
ijosar-844	26	22	,	,	PUNCT
ijosar-844	26	23	social	social	ADJ
ijosar-844	26	24	and	and	CCONJ
ijosar-844	26	25	political	political	ADJ
ijosar-844	26	26	decision	decision	NOUN
ijosar-844	26	27	(	(	PUNCT
ijosar-844	26	28	izedonmi	izedonmi	NOUN
ijosar-844	26	29	,	,	PUNCT
ijosar-844	26	30	2001).according	2001).accorde	VERB
ijosar-844	26	31	to	to	ADP
ijosar-844	26	32	the	the	DET
ijosar-844	26	33	institute	institute	PROPN
ijosar-844	26	34	of	of	ADP
ijosar-844	26	35	chartered	chartered	PROPN
ijosar-844	26	36	accountants	accountant	NOUN
ijosar-844	26	37	of	of	ADP
ijosar-844	26	38	india	india	PROPN
ijosar-844	26	39	,	,	PUNCT
ijosar-844	26	40	accounting	accounting	NOUN
ijosar-844	26	41	standards	standard	NOUN
ijosar-844	26	42	(	(	PUNCT
ijosar-844	26	43	ass	ass	NOUN
ijosar-844	26	44	)	)	PUNCT
ijosar-844	26	45	are	be	AUX
ijosar-844	26	46	written	write	VERB
ijosar-844	26	47	policy	policy	NOUN
ijosar-844	26	48	documents	document	NOUN
ijosar-844	26	49	issued	issue	VERB
ijosar-844	26	50	by	by	ADP
ijosar-844	26	51	expert	expert	NOUN
ijosar-844	26	52	accounting	accounting	NOUN
ijosar-844	26	53	body	body	NOUN
ijosar-844	26	54	or	or	CCONJ
ijosar-844	26	55	by	by	ADP
ijosar-844	26	56	government	government	NOUN
ijosar-844	26	57	or	or	CCONJ
ijosar-844	26	58	other	other	ADJ
ijosar-844	26	59	regulatory	regulatory	ADJ
ijosar-844	26	60	body	body	NOUN
ijosar-844	26	61	covering	cover	VERB
ijosar-844	26	62	the	the	DET
ijosar-844	26	63	aspects	aspect	NOUN
ijosar-844	26	64	of	of	ADP
ijosar-844	26	65	recognition	recognition	NOUN
ijosar-844	26	66	,	,	PUNCT
ijosar-844	26	67	measurement	measurement	NOUN
ijosar-844	26	68	,	,	PUNCT
ijosar-844	26	69	presentation	presentation	NOUN
ijosar-844	26	70	and	and	CCONJ
ijosar-844	26	71	disclosure	disclosure	NOUN
ijosar-844	26	72	of	of	ADP
ijosar-844	26	73	accounting	accounting	NOUN
ijosar-844	26	74	transactions	transaction	NOUN
ijosar-844	26	75	in	in	ADP
ijosar-844	26	76	the	the	DET
ijosar-844	26	77	financial	financial	ADJ
ijosar-844	26	78	statements	statement	NOUN
ijosar-844	26	79	.	.	PUNCT
ijosar-844	27	1	the	the	DET
ijosar-844	27	2	main	main	ADJ
ijosar-844	27	3	purpose	purpose	NOUN
ijosar-844	27	4	of	of	ADP
ijosar-844	27	5	the	the	DET
ijosar-844	27	6	standard	standard	ADJ
ijosar-844	27	7	setting	set	VERB
ijosar-844	27	8	bodies	body	NOUN
ijosar-844	27	9	is	be	AUX
ijosar-844	27	10	to	to	PART
ijosar-844	27	11	promote	promote	VERB
ijosar-844	27	12	the	the	DET
ijosar-844	27	13	reporting	reporting	NOUN
ijosar-844	27	14	of	of	ADP
ijosar-844	27	15	timely	timely	ADJ
ijosar-844	27	16	and	and	CCONJ
ijosar-844	27	17	useful	useful	ADJ
ijosar-844	27	18	financial	financial	ADJ
ijosar-844	27	19	information	information	NOUN
ijosar-844	27	20	to	to	ADP
ijosar-844	27	21	investors	investor	NOUN
ijosar-844	27	22	and	and	CCONJ
ijosar-844	27	23	certain	certain	ADJ
ijosar-844	27	24	other	other	ADJ
ijosar-844	27	25	parties	party	NOUN
ijosar-844	27	26	having	have	VERB
ijosar-844	27	27	an	an	DET
ijosar-844	27	28	interest	interest	NOUN
ijosar-844	27	29	in	in	ADP
ijosar-844	27	30	the	the	DET
ijosar-844	27	31	company	company	NOUN
ijosar-844	27	32	's	's	PART
ijosar-844	27	33	economic	economic	ADJ
ijosar-844	27	34	performance	performance	NOUN
ijosar-844	27	35	.	.	PUNCT
ijosar-844	28	1	quality	quality	NOUN
ijosar-844	28	2	of	of	ADP
ijosar-844	28	3	financial	financial	ADJ
ijosar-844	28	4	reports	report	NOUN
ijosar-844	28	5	ofurum	ofurum	VERB
ijosar-844	28	6	et	et	PROPN
ijosar-844	28	7	al	al	PROPN
ijosar-844	28	8	,	,	PUNCT
ijosar-844	28	9	(	(	PUNCT
ijosar-844	28	10	2014	2014	NUM
ijosar-844	28	11	)	)	PUNCT
ijosar-844	28	12	in	in	ADP
ijosar-844	28	13	accordance	accordance	NOUN
ijosar-844	28	14	with	with	ADP
ijosar-844	28	15	the	the	DET
ijosar-844	28	16	iasb	iasb	NOUN
ijosar-844	28	17	stated	state	VERB
ijosar-844	28	18	that	that	SCONJ
ijosar-844	28	19	the	the	DET
ijosar-844	28	20	qualitative	qualitative	ADJ
ijosar-844	28	21	characteristics	characteristic	NOUN
ijosar-844	28	22	of	of	ADP
ijosar-844	28	23	financial	financial	ADJ
ijosar-844	28	24	statements	statement	NOUN
ijosar-844	28	25	are	be	AUX
ijosar-844	28	26	understandability	understandability	NOUN
ijosar-844	28	27	,	,	PUNCT
ijosar-844	28	28	relevance	relevance	NOUN
ijosar-844	28	29	,	,	PUNCT
ijosar-844	28	30	reliability	reliability	NOUN
ijosar-844	28	31	,	,	PUNCT
ijosar-844	28	32	and	and	CCONJ
ijosar-844	28	33	comparability	comparability	NOUN
ijosar-844	28	34	.	.	PUNCT
ijosar-844	29	1	these	these	DET
ijosar-844	29	2	qualitative	qualitative	ADJ
ijosar-844	29	3	characteristics	characteristic	NOUN
ijosar-844	29	4	are	be	AUX
ijosar-844	29	5	the	the	DET
ijosar-844	29	6	attributes	attribute	NOUN
ijosar-844	29	7	that	that	PRON
ijosar-844	29	8	makes	make	VERB
ijosar-844	29	9	the	the	DET
ijosar-844	29	10	information	information	NOUN
ijosar-844	29	11	provided	provide	VERB
ijosar-844	29	12	in	in	ADP
ijosar-844	29	13	the	the	DET
ijosar-844	29	14	financial	financial	ADJ
ijosar-844	29	15	statements	statement	NOUN
ijosar-844	29	16	useful	useful	ADJ
ijosar-844	29	17	to	to	ADP
ijosar-844	29	18	users	user	NOUN
ijosar-844	29	19	.	.	PUNCT
ijosar-844	30	1	the	the	DET
ijosar-844	30	2	usefulness	usefulness	NOUN
ijosar-844	30	3	of	of	ADP
ijosar-844	30	4	financial	financial	ADJ
ijosar-844	30	5	reports	report	NOUN
ijosar-844	30	6	is	be	AUX
ijosar-844	30	7	confirmed	confirm	VERB
ijosar-844	30	8	when	when	SCONJ
ijosar-844	30	9	they	they	PRON
ijosar-844	30	10	can	can	AUX
ijosar-844	30	11	embody	embody	VERB
ijosar-844	30	12	the	the	DET
ijosar-844	30	13	economic	economic	ADJ
ijosar-844	30	14	realities	reality	NOUN
ijosar-844	30	15	of	of	ADP
ijosar-844	30	16	the	the	DET
ijosar-844	30	17	organization	organization	NOUN
ijosar-844	30	18	in	in	ADP
ijosar-844	30	19	terms	term	NOUN
ijosar-844	30	20	of	of	ADP
ijosar-844	30	21	relevance	relevance	NOUN
ijosar-844	30	22	,	,	PUNCT
ijosar-844	30	23	reliability	reliability	NOUN
ijosar-844	30	24	,	,	PUNCT
ijosar-844	30	25	comparability	comparability	NOUN
ijosar-844	30	26	,	,	PUNCT
ijosar-844	30	27	and	and	CCONJ
ijosar-844	30	28	presented	present	VERB
ijosar-844	30	29	in	in	ADP
ijosar-844	30	30	a	a	DET
ijosar-844	30	31	form	form	NOUN
ijosar-844	30	32	that	that	PRON
ijosar-844	30	33	can	can	AUX
ijosar-844	30	34	be	be	AUX
ijosar-844	30	35	easily	easily	ADV
ijosar-844	30	36	understood	understand	VERB
ijosar-844	30	37	.	.	PUNCT
ijosar-844	31	1	(	(	PUNCT
ijosar-844	31	2	iasb	iasb	NOUN
ijosar-844	31	3	,	,	PUNCT
ijosar-844	31	4	2015	2015	NUM
ijosar-844	31	5	)	)	PUNCT
ijosar-844	31	6	.	.	PUNCT
ijosar-844	32	1	glautier&underdown	glautier&underdown	PROPN
ijosar-844	32	2	(	(	PUNCT
ijosar-844	32	3	2001	2001	NUM
ijosar-844	32	4	)	)	PUNCT
ijosar-844	32	5	posited	posit	VERB
ijosar-844	32	6	ijo	ijo	PROPN
ijosar-844	32	7	journals	journal	NOUN
ijosar-844	32	8	volume	volume	NOUN
ijosar-844	32	9	06	06	NUM
ijosar-844	33	1	|	|	ADV
ijosar-844	33	2	issue	issue	NOUN
ijosar-844	33	3	12	12	NUM
ijosar-844	34	1	|	|	CCONJ
ijosar-844	34	2	december	december	PROPN
ijosar-844	34	3	2023	2023	NUM
ijosar-844	35	1	|	|	ADV
ijosar-844	35	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	35	3	25	25	NUM
ijosar-844	35	4	ijointernational	ijointernational	ADJ
ijosar-844	35	5	journal	journal	NOUN
ijosar-844	35	6	of	of	ADP
ijosar-844	35	7	social	social	ADJ
ijosar-844	35	8	science	science	NOUN
ijosar-844	35	9	and	and	CCONJ
ijosar-844	35	10	humanities	humanity	NOUN
ijosar-844	35	11	research	research	NOUN
ijosar-844	35	12	(	(	PUNCT
ijosar-844	35	13	issn	issn	PROPN
ijosar-844	35	14	2811	2811	NUM
ijosar-844	35	15	-	-	SYM
ijosar-844	35	16	2466	2466	NUM
ijosar-844	35	17	)	)	PUNCT
ijosar-844	36	1	solomon	solomon	PROPN
ijosar-844	36	2	egbe	egbe	PROPN
ijosar-844	36	3	*	*	PUNCT
ijosar-844	36	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	36	5	volume	volume	NOUN
ijosar-844	36	6	06	06	NUM
ijosar-844	36	7	||	||	PROPN
ijosar-844	36	8	issue	issue	NOUN
ijosar-844	36	9	12	12	NUM
ijosar-844	36	10	||	||	NOUN
ijosar-844	36	11	december	december	PROPN
ijosar-844	36	12	,	,	PUNCT
ijosar-844	36	13	2023	2023	NUM
ijosar-844	36	14	||	||	NUM
ijosar-844	36	15	that	that	SCONJ
ijosar-844	36	16	the	the	DET
ijosar-844	36	17	primary	primary	ADJ
ijosar-844	36	18	objective	objective	NOUN
ijosar-844	36	19	of	of	ADP
ijosar-844	36	20	financial	financial	ADJ
ijosar-844	36	21	reporting	reporting	NOUN
ijosar-844	36	22	is	be	AUX
ijosar-844	36	23	to	to	PART
ijosar-844	36	24	communicate	communicate	VERB
ijosar-844	36	25	information	information	NOUN
ijosar-844	36	26	about	about	ADP
ijosar-844	36	27	the	the	DET
ijosar-844	36	28	resources	resource	NOUN
ijosar-844	36	29	held	hold	VERB
ijosar-844	36	30	by	by	ADP
ijosar-844	36	31	entity	entity	NOUN
ijosar-844	36	32	and	and	CCONJ
ijosar-844	36	33	performances	performance	NOUN
ijosar-844	36	34	of	of	ADP
ijosar-844	36	35	the	the	DET
ijosar-844	36	36	reporting	reporting	NOUN
ijosar-844	36	37	entity	entity	NOUN
ijosar-844	36	38	,	,	PUNCT
ijosar-844	36	39	useful	useful	ADJ
ijosar-844	36	40	to	to	ADP
ijosar-844	36	41	those	those	PRON
ijosar-844	36	42	having	have	VERB
ijosar-844	36	43	right	right	ADV
ijosar-844	36	44	to	to	ADP
ijosar-844	36	45	such	such	ADJ
ijosar-844	36	46	information	information	NOUN
ijosar-844	36	47	.	.	PUNCT
ijosar-844	37	1	nzotta	nzotta	PROPN
ijosar-844	37	2	(	(	PUNCT
ijosar-844	37	3	2008	2008	NUM
ijosar-844	37	4	)	)	PUNCT
ijosar-844	37	5	opined	opine	VERB
ijosar-844	37	6	that	that	SCONJ
ijosar-844	37	7	financial	financial	ADJ
ijosar-844	37	8	reports	report	NOUN
ijosar-844	37	9	assist	assist	VERB
ijosar-844	37	10	the	the	DET
ijosar-844	37	11	users	user	NOUN
ijosar-844	37	12	in	in	ADP
ijosar-844	37	13	evaluating	evaluate	VERB
ijosar-844	37	14	the	the	DET
ijosar-844	37	15	past	past	NOUN
ijosar-844	37	16	and	and	CCONJ
ijosar-844	37	17	present	present	ADJ
ijosar-844	37	18	performance	performance	NOUN
ijosar-844	37	19	of	of	ADP
ijosar-844	37	20	the	the	DET
ijosar-844	37	21	organization	organization	NOUN
ijosar-844	37	22	and	and	CCONJ
ijosar-844	37	23	its	its	PRON
ijosar-844	37	24	ability	ability	NOUN
ijosar-844	37	25	to	to	PART
ijosar-844	37	26	maximize	maximize	VERB
ijosar-844	37	27	the	the	DET
ijosar-844	37	28	wealth	wealth	NOUN
ijosar-844	37	29	of	of	ADP
ijosar-844	37	30	the	the	DET
ijosar-844	37	31	shareholders	shareholder	NOUN
ijosar-844	37	32	.	.	PUNCT
ijosar-844	38	1	the	the	DET
ijosar-844	38	2	primary	primary	ADJ
ijosar-844	38	3	objective	objective	NOUN
ijosar-844	38	4	of	of	ADP
ijosar-844	38	5	financial	financial	ADJ
ijosar-844	38	6	reporting	reporting	NOUN
ijosar-844	38	7	is	be	AUX
ijosar-844	38	8	to	to	PART
ijosar-844	38	9	provide	provide	VERB
ijosar-844	38	10	high	high	ADJ
ijosar-844	38	11	quality	quality	NOUN
ijosar-844	38	12	financial	financial	ADJ
ijosar-844	38	13	reporting	reporting	NOUN
ijosar-844	38	14	information	information	NOUN
ijosar-844	38	15	concerning	concern	VERB
ijosar-844	38	16	economic	economic	ADJ
ijosar-844	38	17	entities	entity	NOUN
ijosar-844	38	18	,	,	PUNCT
ijosar-844	38	19	primarily	primarily	ADV
ijosar-844	38	20	financial	financial	ADJ
ijosar-844	38	21	in	in	ADP
ijosar-844	38	22	nature	nature	NOUN
ijosar-844	38	23	,	,	PUNCT
ijosar-844	38	24	useful	useful	ADJ
ijosar-844	38	25	for	for	ADP
ijosar-844	38	26	economic	economic	ADJ
ijosar-844	38	27	decision	decision	NOUN
ijosar-844	38	28	making	making	NOUN
ijosar-844	38	29	(	(	PUNCT
ijosar-844	38	30	fasb	fasb	NOUN
ijosar-844	38	31	,	,	PUNCT
ijosar-844	38	32	1999	1999	NUM
ijosar-844	38	33	;	;	PUNCT
ijosar-844	38	34	iasb	iasb	NOUN
ijosar-844	38	35	,	,	PUNCT
ijosar-844	38	36	2008	2008	NUM
ijosar-844	38	37	)	)	PUNCT
ijosar-844	38	38	.	.	PUNCT
ijosar-844	39	1	providing	provide	VERB
ijosar-844	39	2	high	high	ADJ
ijosar-844	39	3	quality	quality	NOUN
ijosar-844	39	4	financial	financial	ADJ
ijosar-844	39	5	reporting	reporting	NOUN
ijosar-844	39	6	information	information	NOUN
ijosar-844	39	7	is	be	AUX
ijosar-844	39	8	important	important	ADJ
ijosar-844	39	9	because	because	SCONJ
ijosar-844	39	10	it	it	PRON
ijosar-844	39	11	will	will	AUX
ijosar-844	39	12	positively	positively	ADV
ijosar-844	39	13	influence	influence	VERB
ijosar-844	39	14	capital	capital	NOUN
ijosar-844	39	15	providers	provider	NOUN
ijosar-844	39	16	and	and	CCONJ
ijosar-844	39	17	other	other	ADJ
ijosar-844	39	18	stakeholders	stakeholder	NOUN
ijosar-844	39	19	in	in	ADP
ijosar-844	39	20	making	make	VERB
ijosar-844	39	21	investment	investment	NOUN
ijosar-844	39	22	,	,	PUNCT
ijosar-844	39	23	credit	credit	NOUN
ijosar-844	39	24	,	,	PUNCT
ijosar-844	39	25	and	and	CCONJ
ijosar-844	39	26	similar	similar	ADJ
ijosar-844	39	27	resource	resource	NOUN
ijosar-844	39	28	allocation	allocation	NOUN
ijosar-844	39	29	decisions	decision	NOUN
ijosar-844	39	30	enhancing	enhance	VERB
ijosar-844	39	31	overall	overall	ADJ
ijosar-844	39	32	market	market	NOUN
ijosar-844	39	33	efficiency	efficiency	NOUN
ijosar-844	39	34	(	(	PUNCT
ijosar-844	39	35	iasb	iasb	NOUN
ijosar-844	39	36	,	,	PUNCT
ijosar-844	39	37	2006	2006	NUM
ijosar-844	39	38	;	;	PUNCT
ijosar-844	39	39	iasb	iasb	NOUN
ijosar-844	39	40	,	,	PUNCT
ijosar-844	39	41	2008).the	2008).the	DET
ijosar-844	39	42	importance	importance	NOUN
ijosar-844	39	43	of	of	ADP
ijosar-844	39	44	financial	financial	ADJ
ijosar-844	39	45	reports	report	NOUN
ijosar-844	39	46	is	be	AUX
ijosar-844	39	47	affirmed	affirm	VERB
ijosar-844	39	48	when	when	SCONJ
ijosar-844	39	49	they	they	PRON
ijosar-844	39	50	can	can	AUX
ijosar-844	39	51	incorporate	incorporate	VERB
ijosar-844	39	52	the	the	DET
ijosar-844	39	53	economic	economic	ADJ
ijosar-844	39	54	realities	reality	NOUN
ijosar-844	39	55	in	in	ADP
ijosar-844	39	56	terms	term	NOUN
ijosar-844	39	57	of	of	ADP
ijosar-844	39	58	relevance	relevance	NOUN
ijosar-844	39	59	,	,	PUNCT
ijosar-844	39	60	reliability	reliability	NOUN
ijosar-844	39	61	,	,	PUNCT
ijosar-844	39	62	timeliness	timeliness	NOUN
ijosar-844	39	63	and	and	CCONJ
ijosar-844	39	64	comparability	comparability	NOUN
ijosar-844	39	65	and	and	CCONJ
ijosar-844	39	66	displayed	display	VERB
ijosar-844	39	67	in	in	ADP
ijosar-844	39	68	a	a	DET
ijosar-844	39	69	form	form	NOUN
ijosar-844	39	70	that	that	PRON
ijosar-844	39	71	can	can	AUX
ijosar-844	39	72	be	be	AUX
ijosar-844	39	73	readily	readily	ADV
ijosar-844	39	74	understood	understand	VERB
ijosar-844	39	75	.	.	PUNCT
ijosar-844	40	1	(	(	PUNCT
ijosar-844	40	2	iasb	iasb	NOUN
ijosar-844	40	3	,	,	PUNCT
ijosar-844	40	4	2015	2015	NUM
ijosar-844	40	5	)	)	PUNCT
ijosar-844	40	6	.	.	PUNCT
ijosar-844	41	1	empirical	empirical	ADJ
ijosar-844	41	2	reviews	review	NOUN
ijosar-844	41	3	biddle	biddle	VERB
ijosar-844	41	4	et	et	PROPN
ijosar-844	41	5	al	al	PROPN
ijosar-844	41	6	.	.	PROPN
ijosar-844	41	7	(	(	PUNCT
ijosar-844	41	8	2009	2009	NUM
ijosar-844	41	9	)	)	PUNCT
ijosar-844	41	10	evaluated	evaluate	VERB
ijosar-844	41	11	the	the	DET
ijosar-844	41	12	connection	connection	NOUN
ijosar-844	41	13	between	between	ADP
ijosar-844	41	14	financial	financial	ADJ
ijosar-844	41	15	reporting	reporting	NOUN
ijosar-844	41	16	quality	quality	NOUN
ijosar-844	41	17	and	and	CCONJ
ijosar-844	41	18	investment	investment	NOUN
ijosar-844	41	19	productivity	productivity	NOUN
ijosar-844	41	20	and	and	CCONJ
ijosar-844	41	21	found	find	VERB
ijosar-844	41	22	that	that	SCONJ
ijosar-844	41	23	organizations	organization	NOUN
ijosar-844	41	24	with	with	ADP
ijosar-844	41	25	higher	high	ADJ
ijosar-844	41	26	communication	communication	NOUN
ijosar-844	41	27	quality	quality	NOUN
ijosar-844	41	28	had	have	VERB
ijosar-844	41	29	to	to	PART
ijosar-844	41	30	bring	bring	VERB
ijosar-844	41	31	down	down	ADP
ijosar-844	41	32	levels	level	NOUN
ijosar-844	41	33	of	of	ADP
ijosar-844	41	34	mutilation	mutilation	NOUN
ijosar-844	41	35	from	from	ADP
ijosar-844	41	36	the	the	DET
ijosar-844	41	37	anticipated	anticipate	VERB
ijosar-844	41	38	business	business	NOUN
ijosar-844	41	39	and	and	CCONJ
ijosar-844	41	40	were	be	AUX
ijosar-844	41	41	less	less	ADV
ijosar-844	41	42	touchy	touchy	ADJ
ijosar-844	41	43	to	to	ADP
ijosar-844	41	44	changes	change	NOUN
ijosar-844	41	45	in	in	ADP
ijosar-844	41	46	macroeconomic	macroeconomic	ADJ
ijosar-844	41	47	conditions	condition	NOUN
ijosar-844	41	48	(	(	PUNCT
ijosar-844	41	49	biddle	biddle	NOUN
ijosar-844	41	50	et	et	PROPN
ijosar-844	41	51	al	al	PROPN
ijosar-844	41	52	.	.	PROPN
ijosar-844	41	53	2009	2009	NUM
ijosar-844	41	54	)	)	PUNCT
ijosar-844	41	55	.	.	PUNCT
ijosar-844	42	1	bushman	bushman	PROPN
ijosar-844	42	2	&	&	CCONJ
ijosar-844	42	3	smith	smith	PROPN
ijosar-844	42	4	(	(	PUNCT
ijosar-844	42	5	2001	2001	NUM
ijosar-844	42	6	)	)	PUNCT
ijosar-844	42	7	and	and	CCONJ
ijosar-844	42	8	lambert	lambert	PROPN
ijosar-844	42	9	et	et	PROPN
ijosar-844	42	10	al	al	PROPN
ijosar-844	42	11	.	.	PROPN
ijosar-844	42	12	(	(	PUNCT
ijosar-844	42	13	2007	2007	NUM
ijosar-844	42	14	)	)	PUNCT
ijosar-844	42	15	looked	look	VERB
ijosar-844	42	16	at	at	ADP
ijosar-844	42	17	the	the	DET
ijosar-844	42	18	connection	connection	NOUN
ijosar-844	42	19	between	between	ADP
ijosar-844	42	20	financial	financial	ADJ
ijosar-844	42	21	related	related	ADJ
ijosar-844	42	22	reporting	reporting	NOUN
ijosar-844	42	23	quality	quality	NOUN
ijosar-844	42	24	and	and	CCONJ
ijosar-844	42	25	investment	investment	NOUN
ijosar-844	42	26	and	and	CCONJ
ijosar-844	42	27	found	find	VERB
ijosar-844	42	28	that	that	SCONJ
ijosar-844	42	29	expansion	expansion	NOUN
ijosar-844	42	30	in	in	ADP
ijosar-844	42	31	the	the	DET
ijosar-844	42	32	financial	financial	ADJ
ijosar-844	42	33	reporting	reporting	NOUN
ijosar-844	42	34	quality	quality	NOUN
ijosar-844	42	35	prompted	prompt	VERB
ijosar-844	42	36	increment	increment	NOUN
ijosar-844	42	37	in	in	ADP
ijosar-844	42	38	business	business	NOUN
ijosar-844	42	39	proficiency	proficiency	NOUN
ijosar-844	42	40	(	(	PUNCT
ijosar-844	42	41	bushman	bushman	PROPN
ijosar-844	42	42	&	&	CCONJ
ijosar-844	42	43	smith	smith	PROPN
ijosar-844	42	44	,	,	PUNCT
ijosar-844	42	45	2001	2001	NUM
ijosar-844	42	46	)	)	PUNCT
ijosar-844	42	47	.	.	PUNCT
ijosar-844	43	1	jensen	jensen	PROPN
ijosar-844	43	2	(	(	PUNCT
ijosar-844	43	3	1986	1986	NUM
ijosar-844	43	4	)	)	PUNCT
ijosar-844	43	5	explored	explore	VERB
ijosar-844	43	6	the	the	DET
ijosar-844	43	7	financial	financial	ADJ
ijosar-844	43	8	related	related	ADJ
ijosar-844	43	9	reporting	reporting	NOUN
ijosar-844	43	10	quality	quality	NOUN
ijosar-844	43	11	and	and	CCONJ
ijosar-844	43	12	found	find	VERB
ijosar-844	43	13	that	that	SCONJ
ijosar-844	43	14	financial	financial	ADJ
ijosar-844	43	15	communication	communication	NOUN
ijosar-844	43	16	quality	quality	NOUN
ijosar-844	43	17	affected	affect	VERB
ijosar-844	43	18	the	the	DET
ijosar-844	43	19	attributes	attribute	NOUN
ijosar-844	43	20	of	of	ADP
ijosar-844	43	21	firms	firm	NOUN
ijosar-844	43	22	,	,	PUNCT
ijosar-844	43	23	including	include	VERB
ijosar-844	43	24	financial	financial	ADJ
ijosar-844	43	25	use	use	NOUN
ijosar-844	43	26	,	,	PUNCT
ijosar-844	43	27	business	business	NOUN
ijosar-844	43	28	,	,	PUNCT
ijosar-844	43	29	evaluating	evaluate	VERB
ijosar-844	43	30	quality	quality	NOUN
ijosar-844	43	31	and	and	CCONJ
ijosar-844	43	32	financial	financial	ADJ
ijosar-844	43	33	structures	structure	NOUN
ijosar-844	43	34	(	(	PUNCT
ijosar-844	43	35	jensen	jensen	PROPN
ijosar-844	43	36	,	,	PUNCT
ijosar-844	43	37	1986	1986	NUM
ijosar-844	43	38	)	)	PUNCT
ijosar-844	43	39	.	.	PUNCT
ijosar-844	44	1	li	li	PROPN
ijosar-844	44	2	fengchen	fengchen	ADV
ijosar-844	44	3	(	(	PUNCT
ijosar-844	44	4	2010	2010	NUM
ijosar-844	44	5	)	)	PUNCT
ijosar-844	44	6	opined	opine	VERB
ijosar-844	44	7	that	that	SCONJ
ijosar-844	44	8	the	the	DET
ijosar-844	44	9	effect	effect	NOUN
ijosar-844	44	10	of	of	ADP
ijosar-844	44	11	financial	financial	ADJ
ijosar-844	44	12	communication	communication	NOUN
ijosar-844	44	13	quality	quality	NOUN
ijosar-844	44	14	on	on	ADP
ijosar-844	44	15	business	business	NOUN
ijosar-844	44	16	costs	cost	NOUN
ijosar-844	44	17	,	,	PUNCT
ijosar-844	44	18	information	information	NOUN
ijosar-844	44	19	vulnerability	vulnerability	NOUN
ijosar-844	44	20	and	and	CCONJ
ijosar-844	44	21	organisation	organisation	NOUN
ijosar-844	44	22	and	and	CCONJ
ijosar-844	44	23	found	find	VERB
ijosar-844	44	24	that	that	SCONJ
ijosar-844	44	25	brilliant	brilliant	ADJ
ijosar-844	44	26	financial	financial	ADJ
ijosar-844	44	27	related	relate	VERB
ijosar-844	44	28	reporting	reporting	NOUN
ijosar-844	44	29	lessened	lessen	VERB
ijosar-844	44	30	investment	investment	NOUN
ijosar-844	44	31	and	and	CCONJ
ijosar-844	44	32	office	office	NOUN
ijosar-844	44	33	costs	cost	NOUN
ijosar-844	44	34	(	(	PUNCT
ijosar-844	44	35	fengchen	fengchen	ADV
ijosar-844	44	36	et	et	PROPN
ijosar-844	44	37	al	al	PROPN
ijosar-844	44	38	.	.	PROPN
ijosar-844	44	39	2010	2010	NUM
ijosar-844	44	40	)	)	PUNCT
ijosar-844	44	41	.	.	PUNCT
ijosar-844	45	1	sajjadi	sajjadi	PROPN
ijosar-844	45	2	et	et	PROPN
ijosar-844	45	3	al	al	PROPN
ijosar-844	45	4	.	.	PROPN
ijosar-844	46	1	(	(	PUNCT
ijosar-844	46	2	2009	2009	NUM
ijosar-844	46	3	)	)	PUNCT
ijosar-844	46	4	directed	direct	VERB
ijosar-844	46	5	a	a	DET
ijosar-844	46	6	review	review	NOUN
ijosar-844	46	7	titled	title	VERB
ijosar-844	46	8	exploring	explore	VERB
ijosar-844	46	9	the	the	DET
ijosar-844	46	10	effect	effect	NOUN
ijosar-844	46	11	of	of	ADP
ijosar-844	46	12	non	non	ADJ
ijosar-844	46	13	-	-	ADJ
ijosar-844	46	14	financial	financial	ADJ
ijosar-844	46	15	related	related	ADJ
ijosar-844	46	16	attributes	attribute	NOUN
ijosar-844	46	17	on	on	ADP
ijosar-844	46	18	the	the	DET
ijosar-844	46	19	financial	financial	ADJ
ijosar-844	46	20	reporting	reporting	NOUN
ijosar-844	46	21	nature	nature	NOUN
ijosar-844	46	22	of	of	ADP
ijosar-844	46	23	recorded	record	VERB
ijosar-844	46	24	firms	firm	NOUN
ijosar-844	46	25	in	in	ADP
ijosar-844	46	26	tehran	tehran	PROPN
ijosar-844	46	27	stock	stock	PROPN
ijosar-844	46	28	exchange	exchange	PROPN
ijosar-844	46	29	and	and	CCONJ
ijosar-844	46	30	presumed	presume	VERB
ijosar-844	46	31	that	that	DET
ijosar-844	46	32	firm	firm	ADJ
ijosar-844	46	33	size	size	NOUN
ijosar-844	46	34	,	,	PUNCT
ijosar-844	46	35	firm	firm	ADJ
ijosar-844	46	36	life	life	NOUN
ijosar-844	46	37	and	and	CCONJ
ijosar-844	46	38	kind	kind	NOUN
ijosar-844	46	39	of	of	ADP
ijosar-844	46	40	industry	industry	NOUN
ijosar-844	46	41	had	have	VERB
ijosar-844	46	42	huge	huge	ADJ
ijosar-844	46	43	and	and	CCONJ
ijosar-844	46	44	positive	positive	ADJ
ijosar-844	46	45	organisation	organisation	NOUN
ijosar-844	46	46	with	with	ADP
ijosar-844	46	47	the	the	DET
ijosar-844	46	48	financial	financial	ADJ
ijosar-844	46	49	reporting	reporting	NOUN
ijosar-844	46	50	quality	quality	NOUN
ijosar-844	46	51	and	and	CCONJ
ijosar-844	46	52	financial	financial	ADJ
ijosar-844	46	53	communication	communication	NOUN
ijosar-844	46	54	quality	quality	NOUN
ijosar-844	46	55	was	be	AUX
ijosar-844	46	56	adversely	adversely	ADV
ijosar-844	46	57	identified	identify	VERB
ijosar-844	46	58	with	with	ADP
ijosar-844	46	59	the	the	DET
ijosar-844	46	60	possession	possession	NOUN
ijosar-844	46	61	structure	structure	NOUN
ijosar-844	46	62	(	(	PUNCT
ijosar-844	46	63	sajjadi	sajjadi	NOUN
ijosar-844	46	64	et	et	PROPN
ijosar-844	46	65	al	al	PROPN
ijosar-844	46	66	.	.	PROPN
ijosar-844	46	67	2009	2009	NUM
ijosar-844	46	68	)	)	PUNCT
ijosar-844	46	69	.	.	PUNCT
ijosar-844	47	1	methodology	methodology	NOUN
ijosar-844	47	2	research	research	NOUN
ijosar-844	47	3	design	design	VERB
ijosar-844	47	4	a	a	DET
ijosar-844	47	5	total	total	NOUN
ijosar-844	47	6	of	of	ADP
ijosar-844	47	7	twenty	twenty	NUM
ijosar-844	47	8	two	two	NUM
ijosar-844	47	9	commercial	commercial	ADJ
ijosar-844	47	10	banks	bank	NOUN
ijosar-844	47	11	operate	operate	VERB
ijosar-844	47	12	presently	presently	ADV
ijosar-844	47	13	in	in	ADP
ijosar-844	47	14	nigeria	nigeria	PROPN
ijosar-844	47	15	,	,	PUNCT
ijosar-844	47	16	out	out	ADP
ijosar-844	47	17	of	of	ADP
ijosar-844	47	18	which	which	PRON
ijosar-844	47	19	five	five	NUM
ijosar-844	47	20	banks	bank	NOUN
ijosar-844	47	21	were	be	AUX
ijosar-844	47	22	selected	select	VERB
ijosar-844	47	23	for	for	ADP
ijosar-844	47	24	this	this	DET
ijosar-844	47	25	study	study	NOUN
ijosar-844	47	26	.	.	PUNCT
ijosar-844	48	1	the	the	DET
ijosar-844	48	2	selected	select	VERB
ijosar-844	48	3	banks	bank	NOUN
ijosar-844	48	4	include	include	VERB
ijosar-844	48	5	first	first	ADV
ijosar-844	48	6	of	of	ADP
ijosar-844	48	7	nigeria	nigeria	PROPN
ijosar-844	48	8	bank	bank	PROPN
ijosar-844	48	9	pic	pic	PROPN
ijosar-844	48	10	.	.	PUNCT
ijosar-844	49	1	(	(	PUNCT
ijosar-844	49	2	fbn	fbn	NOUN
ijosar-844	49	3	)	)	PUNCT
ijosar-844	49	4	,	,	PUNCT
ijosar-844	49	5	united	united	PROPN
ijosar-844	49	6	bank	bank	PROPN
ijosar-844	49	7	for	for	ADP
ijosar-844	49	8	africa	africa	PROPN
ijosar-844	49	9	pic	pic	PROPN
ijosar-844	49	10	.	.	PUNCT
ijosar-844	50	1	(	(	PUNCT
ijosar-844	50	2	uba	uba	PROPN
ijosar-844	50	3	)	)	PUNCT
ijosar-844	50	4	,	,	PUNCT
ijosar-844	50	5	fidelity	fidelity	PROPN
ijosar-844	50	6	bank	bank	PROPN
ijosar-844	50	7	pic	pic	PROPN
ijosar-844	50	8	.	.	PUNCT
ijosar-844	51	1	(	(	PUNCT
ijosar-844	51	2	fb	fb	INTJ
ijosar-844	51	3	)	)	PUNCT
ijosar-844	51	4	,	,	PUNCT
ijosar-844	51	5	zenith	zenith	PROPN
ijosar-844	51	6	international	international	PROPN
ijosar-844	51	7	bank	bank	PROPN
ijosar-844	51	8	pic	pic	NOUN
ijosar-844	51	9	.	.	PUNCT
ijosar-844	52	1	(	(	PUNCT
ijosar-844	52	2	zib	zib	PROPN
ijosar-844	52	3	)	)	PUNCT
ijosar-844	52	4	,	,	PUNCT
ijosar-844	52	5	and	and	CCONJ
ijosar-844	52	6	access	access	NOUN
ijosar-844	52	7	bank	bank	PROPN
ijosar-844	52	8	pic	pic	NOUN
ijosar-844	52	9	(	(	PUNCT
ijosar-844	52	10	abp	abp	PROPN
ijosar-844	52	11	)	)	PUNCT
ijosar-844	52	12	.	.	PUNCT
ijosar-844	53	1	the	the	DET
ijosar-844	53	2	basis	basis	NOUN
ijosar-844	53	3	for	for	ADP
ijosar-844	53	4	the	the	DET
ijosar-844	53	5	selection	selection	NOUN
ijosar-844	53	6	rests	rest	VERB
ijosar-844	53	7	on	on	ADP
ijosar-844	53	8	the	the	DET
ijosar-844	53	9	facts	fact	NOUN
ijosar-844	53	10	provided	provide	VERB
ijosar-844	53	11	by	by	ADP
ijosar-844	53	12	kolapo	kolapo	PROPN
ijosar-844	53	13	,	,	PUNCT
ijosar-844	53	14	ayeni	ayeni	NOUN
ijosar-844	53	15	and	and	CCONJ
ijosar-844	53	16	oke	oke	NOUN
ijosar-844	53	17	(	(	PUNCT
ijosar-844	53	18	2012	2012	NUM
ijosar-844	53	19	)	)	PUNCT
ijosar-844	53	20	that	that	SCONJ
ijosar-844	53	21	these	these	DET
ijosar-844	53	22	banks	bank	NOUN
ijosar-844	53	23	have	have	VERB
ijosar-844	53	24	ijo	ijo	PROPN
ijosar-844	53	25	journals	journal	NOUN
ijosar-844	53	26	volume	volume	NOUN
ijosar-844	53	27	06	06	NUM
ijosar-844	54	1	|	|	ADV
ijosar-844	54	2	issue	issue	NOUN
ijosar-844	54	3	12	12	NUM
ijosar-844	55	1	|	|	CCONJ
ijosar-844	55	2	december	december	PROPN
ijosar-844	55	3	2023	2023	NUM
ijosar-844	55	4	|	|	ADV
ijosar-844	55	5	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	55	6	26	26	NUM
ijosar-844	55	7	ijointernational	ijointernational	ADJ
ijosar-844	55	8	journal	journal	NOUN
ijosar-844	55	9	of	of	ADP
ijosar-844	55	10	social	social	ADJ
ijosar-844	55	11	science	science	NOUN
ijosar-844	55	12	and	and	CCONJ
ijosar-844	55	13	humanities	humanity	NOUN
ijosar-844	55	14	research	research	NOUN
ijosar-844	55	15	(	(	PUNCT
ijosar-844	55	16	issn	issn	PROPN
ijosar-844	55	17	2811	2811	NUM
ijosar-844	55	18	-	-	SYM
ijosar-844	55	19	2466	2466	NUM
ijosar-844	55	20	)	)	PUNCT
ijosar-844	56	1	solomon	solomon	PROPN
ijosar-844	56	2	egbe	egbe	PROPN
ijosar-844	56	3	*	*	PUNCT
ijosar-844	56	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	56	5	volume	volume	NOUN
ijosar-844	56	6	06	06	NUM
ijosar-844	56	7	||	||	PROPN
ijosar-844	56	8	issue	issue	NOUN
ijosar-844	56	9	12	12	NUM
ijosar-844	56	10	||	||	NOUN
ijosar-844	56	11	december	december	PROPN
ijosar-844	56	12	,	,	PUNCT
ijosar-844	56	13	2023	2023	NUM
ijosar-844	56	14	||	||	NUM
ijosar-844	56	15	been	be	AUX
ijosar-844	56	16	rated	rate	VERB
ijosar-844	56	17	as	as	ADP
ijosar-844	56	18	the	the	DET
ijosar-844	56	19	topmost	topmost	ADJ
ijosar-844	56	20	five	five	NUM
ijosar-844	56	21	nigerian	nigerian	ADJ
ijosar-844	56	22	banks	bank	NOUN
ijosar-844	56	23	by	by	ADP
ijosar-844	56	24	fitch	fitch	NOUN
ijosar-844	56	25	rating	rating	NOUN
ijosar-844	56	26	and	and	CCONJ
ijosar-844	56	27	bankers	banker	NOUN
ijosar-844	56	28	'	'	PART
ijosar-844	56	29	magazine	magazine	NOUN
ijosar-844	56	30	of	of	ADP
ijosar-844	56	31	july	july	PROPN
ijosar-844	56	32	2012	2012	NUM
ijosar-844	56	33	,	,	PUNCT
ijosar-844	56	34	they	they	PRON
ijosar-844	56	35	account	account	VERB
ijosar-844	56	36	for	for	ADP
ijosar-844	56	37	over	over	ADP
ijosar-844	56	38	fifty	fifty	NUM
ijosar-844	56	39	per	per	ADP
ijosar-844	56	40	cent	cent	NOUN
ijosar-844	56	41	of	of	ADP
ijosar-844	56	42	deposit	deposit	NOUN
ijosar-844	56	43	liabilities	liability	NOUN
ijosar-844	56	44	in	in	ADP
ijosar-844	56	45	the	the	DET
ijosar-844	56	46	nigerian	nigerian	ADJ
ijosar-844	56	47	banking	banking	NOUN
ijosar-844	56	48	sector	sector	NOUN
ijosar-844	56	49	,	,	PUNCT
ijosar-844	56	50	they	they	PRON
ijosar-844	56	51	have	have	AUX
ijosar-844	56	52	made	make	VERB
ijosar-844	56	53	the	the	DET
ijosar-844	56	54	list	list	NOUN
ijosar-844	56	55	of	of	ADP
ijosar-844	56	56	the	the	DET
ijosar-844	56	57	first	first	ADJ
ijosar-844	56	58	25	25	NUM
ijosar-844	56	59	and	and	CCONJ
ijosar-844	56	60	500	500	NUM
ijosar-844	56	61	banks	bank	NOUN
ijosar-844	56	62	in	in	ADP
ijosar-844	56	63	africa	africa	PROPN
ijosar-844	56	64	and	and	CCONJ
ijosar-844	56	65	the	the	DET
ijosar-844	56	66	world	world	NOUN
ijosar-844	56	67	respectively	respectively	ADV
ijosar-844	56	68	,	,	PUNCT
ijosar-844	56	69	their	their	PRON
ijosar-844	56	70	credit	credit	NOUN
ijosar-844	56	71	rating	rating	NOUN
ijosar-844	56	72	by	by	ADP
ijosar-844	56	73	fitch	fitch	PROPN
ijosar-844	56	74	,	,	PUNCT
ijosar-844	56	75	standard	standard	NOUN
ijosar-844	56	76	and	and	CCONJ
ijosar-844	56	77	poors	poor	NOUN
ijosar-844	56	78	,	,	PUNCT
ijosar-844	56	79	and	and	CCONJ
ijosar-844	56	80	agusto	agusto	ADJ
ijosar-844	56	81	and	and	CCONJ
ijosar-844	56	82	co	co	NOUN
ijosar-844	56	83	have	have	AUX
ijosar-844	56	84	moved	move	VERB
ijosar-844	56	85	from	from	ADP
ijosar-844	56	86	stability	stability	NOUN
ijosar-844	56	87	to	to	ADP
ijosar-844	56	88	positive	positive	ADJ
ijosar-844	56	89	as	as	ADP
ijosar-844	56	90	at	at	ADP
ijosar-844	56	91	january	january	PROPN
ijosar-844	56	92	2012	2012	NUM
ijosar-844	56	93	,	,	PUNCT
ijosar-844	56	94	they	they	PRON
ijosar-844	56	95	all	all	PRON
ijosar-844	56	96	have	have	VERB
ijosar-844	56	97	a	a	DET
ijosar-844	56	98	large	large	ADJ
ijosar-844	56	99	customer	customer	NOUN
ijosar-844	56	100	base	base	NOUN
ijosar-844	56	101	and	and	CCONJ
ijosar-844	56	102	participate	participate	VERB
ijosar-844	56	103	actively	actively	ADV
ijosar-844	56	104	on	on	ADP
ijosar-844	56	105	the	the	DET
ijosar-844	56	106	nigerian	nigerian	ADJ
ijosar-844	56	107	stock	stock	NOUN
ijosar-844	56	108	exchange	exchange	PROPN
ijosar-844	56	109	(	(	PUNCT
ijosar-844	56	110	nse	nse	NOUN
ijosar-844	56	111	)	)	PUNCT
ijosar-844	56	112	.	.	PUNCT
ijosar-844	57	1	the	the	DET
ijosar-844	57	2	study	study	NOUN
ijosar-844	57	3	made	make	VERB
ijosar-844	57	4	use	use	NOUN
ijosar-844	57	5	of	of	ADP
ijosar-844	57	6	data	datum	NOUN
ijosar-844	57	7	obtained	obtain	VERB
ijosar-844	57	8	from	from	ADP
ijosar-844	57	9	the	the	DET
ijosar-844	57	10	audited	audit	VERB
ijosar-844	57	11	financial	financial	ADJ
ijosar-844	57	12	reports	report	NOUN
ijosar-844	57	13	of	of	ADP
ijosar-844	57	14	the	the	DET
ijosar-844	57	15	banks	bank	NOUN
ijosar-844	57	16	for	for	ADP
ijosar-844	57	17	a	a	DET
ijosar-844	57	18	period	period	NOUN
ijosar-844	57	19	of	of	ADP
ijosar-844	57	20	eight	eight	NUM
ijosar-844	57	21	years	year	NOUN
ijosar-844	57	22	(	(	PUNCT
ijosar-844	57	23	20102017	20102017	NUM
ijosar-844	57	24	)	)	PUNCT
ijosar-844	57	25	.	.	PUNCT
ijosar-844	58	1	population	population	NOUN
ijosar-844	58	2	for	for	ADP
ijosar-844	58	3	the	the	DET
ijosar-844	58	4	study	study	NOUN
ijosar-844	58	5	the	the	DET
ijosar-844	58	6	population	population	NOUN
ijosar-844	58	7	of	of	ADP
ijosar-844	58	8	this	this	DET
ijosar-844	58	9	study	study	NOUN
ijosar-844	58	10	covered	cover	VERB
ijosar-844	58	11	5	5	NUM
ijosar-844	58	12	selected	select	VERB
ijosar-844	58	13	quoted	quote	VERB
ijosar-844	58	14	banks	bank	NOUN
ijosar-844	58	15	listed	list	VERB
ijosar-844	58	16	on	on	ADP
ijosar-844	58	17	the	the	DET
ijosar-844	58	18	nigerian	nigerian	ADJ
ijosar-844	58	19	stock	stock	NOUN
ijosar-844	58	20	exchange	exchange	PROPN
ijosar-844	58	21	(	(	PUNCT
ijosar-844	58	22	nse	nse	NOUN
ijosar-844	58	23	)	)	PUNCT
ijosar-844	58	24	for	for	ADP
ijosar-844	58	25	the	the	DET
ijosar-844	58	26	period	period	NOUN
ijosar-844	58	27	of	of	ADP
ijosar-844	58	28	8years	8years	NUM
ijosar-844	58	29	(	(	PUNCT
ijosar-844	58	30	2010	2010	NUM
ijosar-844	58	31	-	-	SYM
ijosar-844	58	32	2017).secondary	2017).secondary	NUM
ijosar-844	58	33	data	datum	NOUN
ijosar-844	58	34	was	be	AUX
ijosar-844	58	35	extracted	extract	VERB
ijosar-844	58	36	from	from	ADP
ijosar-844	58	37	the	the	DET
ijosar-844	58	38	published	publish	VERB
ijosar-844	58	39	financial	financial	ADJ
ijosar-844	58	40	statements	statement	NOUN
ijosar-844	58	41	/	/	SYM
ijosar-844	58	42	reports	report	NOUN
ijosar-844	58	43	of	of	ADP
ijosar-844	58	44	the	the	DET
ijosar-844	58	45	organisations	organisation	NOUN
ijosar-844	58	46	as	as	ADV
ijosar-844	58	47	well	well	ADV
ijosar-844	58	48	as	as	ADP
ijosar-844	58	49	the	the	DET
ijosar-844	58	50	banks	bank	NOUN
ijosar-844	58	51	'	'	PART
ijosar-844	58	52	websites	website	NOUN
ijosar-844	58	53	.	.	PUNCT
ijosar-844	59	1	nature/	nature/	NUM
ijosar-844	59	2	sources	source	NOUN
ijosar-844	59	3	of	of	ADP
ijosar-844	59	4	data	datum	NOUN
ijosar-844	59	5	secondary	secondary	ADJ
ijosar-844	59	6	data	datum	NOUN
ijosar-844	59	7	was	be	AUX
ijosar-844	59	8	collected	collect	VERB
ijosar-844	59	9	for	for	ADP
ijosar-844	59	10	the	the	DET
ijosar-844	59	11	purpose	purpose	NOUN
ijosar-844	59	12	of	of	ADP
ijosar-844	59	13	analysis	analysis	NOUN
ijosar-844	59	14	from	from	ADP
ijosar-844	59	15	the	the	DET
ijosar-844	59	16	published	publish	VERB
ijosar-844	59	17	financial	financial	ADJ
ijosar-844	59	18	statements	statement	NOUN
ijosar-844	59	19	of	of	ADP
ijosar-844	59	20	the	the	DET
ijosar-844	59	21	5	5	NUM
ijosar-844	59	22	selected	select	VERB
ijosar-844	59	23	quoted	quote	VERB
ijosar-844	59	24	banks	bank	NOUN
ijosar-844	59	25	,	,	PUNCT
ijosar-844	59	26	uba	uba	PROPN
ijosar-844	59	27	,	,	PUNCT
ijosar-844	59	28	first	first	ADJ
ijosar-844	59	29	bank	bank	NOUN
ijosar-844	59	30	,	,	PUNCT
ijosar-844	59	31	access	access	NOUN
ijosar-844	59	32	bank	bank	PROPN
ijosar-844	59	33	,	,	PUNCT
ijosar-844	59	34	fidelity	fidelity	PROPN
ijosar-844	59	35	bank	bank	PROPN
ijosar-844	59	36	,	,	PUNCT
ijosar-844	59	37	zenith	zenith	PROPN
ijosar-844	59	38	bank	bank	PROPN
ijosar-844	59	39	,	,	PUNCT
ijosar-844	59	40	listed	list	VERB
ijosar-844	59	41	on	on	ADP
ijosar-844	59	42	the	the	DET
ijosar-844	59	43	nigerian	nigerian	ADJ
ijosar-844	59	44	stock	stock	NOUN
ijosar-844	59	45	exchange	exchange	NOUN
ijosar-844	59	46	as	as	ADV
ijosar-844	59	47	well	well	ADV
ijosar-844	59	48	as	as	ADP
ijosar-844	59	49	the	the	DET
ijosar-844	59	50	banks	bank	NOUN
ijosar-844	59	51	websites	website	VERB
ijosar-844	59	52	.	.	PUNCT
ijosar-844	60	1	method	method	NOUN
ijosar-844	60	2	of	of	ADP
ijosar-844	60	3	data	datum	NOUN
ijosar-844	60	4	analysis	analysis	NOUN
ijosar-844	60	5	this	this	DET
ijosar-844	60	6	study	study	NOUN
ijosar-844	60	7	adopted	adopt	VERB
ijosar-844	60	8	the	the	DET
ijosar-844	60	9	pooled	pooled	ADJ
ijosar-844	60	10	ordinary	ordinary	ADJ
ijosar-844	60	11	least	least	ADJ
ijosar-844	60	12	square	square	ADJ
ijosar-844	60	13	(	(	PUNCT
ijosar-844	60	14	panel	panel	NOUN
ijosar-844	60	15	least	least	ADJ
ijosar-844	60	16	squares	square	NOUN
ijosar-844	60	17	)	)	PUNCT
ijosar-844	60	18	regression	regression	NOUN
ijosar-844	60	19	technique	technique	NOUN
ijosar-844	60	20	to	to	PART
ijosar-844	60	21	determine	determine	VERB
ijosar-844	60	22	the	the	DET
ijosar-844	60	23	relationship	relationship	NOUN
ijosar-844	60	24	between	between	ADP
ijosar-844	60	25	the	the	DET
ijosar-844	60	26	independent	independent	ADJ
ijosar-844	60	27	variables	variable	NOUN
ijosar-844	60	28	and	and	CCONJ
ijosar-844	60	29	the	the	DET
ijosar-844	60	30	dependent	dependent	ADJ
ijosar-844	60	31	variables	variable	NOUN
ijosar-844	60	32	.	.	PUNCT
ijosar-844	61	1	the	the	DET
ijosar-844	61	2	choice	choice	NOUN
ijosar-844	61	3	of	of	ADP
ijosar-844	61	4	the	the	DET
ijosar-844	61	5	pooled	pooled	ADJ
ijosar-844	61	6	ordinary	ordinary	ADJ
ijosar-844	61	7	least	least	ADJ
ijosar-844	61	8	squares	square	NOUN
ijosar-844	61	9	is	be	AUX
ijosar-844	61	10	mainly	mainly	ADV
ijosar-844	61	11	because	because	SCONJ
ijosar-844	61	12	it	it	PRON
ijosar-844	61	13	minimizes	minimize	VERB
ijosar-844	61	14	the	the	DET
ijosar-844	61	15	error	error	NOUN
ijosar-844	61	16	sum	sum	NOUN
ijosar-844	61	17	of	of	ADP
ijosar-844	61	18	squares	square	NOUN
ijosar-844	61	19	and	and	CCONJ
ijosar-844	61	20	also	also	ADV
ijosar-844	61	21	it	it	PRON
ijosar-844	61	22	has	have	VERB
ijosar-844	61	23	a	a	DET
ijosar-844	61	24	number	number	NOUN
ijosar-844	61	25	of	of	ADP
ijosar-844	61	26	advantages	advantage	NOUN
ijosar-844	61	27	such	such	ADJ
ijosar-844	61	28	as	as	ADP
ijosar-844	61	29	unbiased	unbiased	ADJ
ijosar-844	61	30	,	,	PUNCT
ijosar-844	61	31	consistency	consistency	NOUN
ijosar-844	61	32	,	,	PUNCT
ijosar-844	61	33	minimum	minimum	ADJ
ijosar-844	61	34	variance	variance	NOUN
ijosar-844	61	35	and	and	CCONJ
ijosar-844	61	36	efficiency	efficiency	NOUN
ijosar-844	61	37	.	.	PUNCT
ijosar-844	62	1	this	this	DET
ijosar-844	62	2	analysis	analysis	NOUN
ijosar-844	62	3	was	be	AUX
ijosar-844	62	4	done	do	VERB
ijosar-844	62	5	by	by	ADP
ijosar-844	62	6	the	the	DET
ijosar-844	62	7	use	use	NOUN
ijosar-844	62	8	of	of	ADP
ijosar-844	62	9	e	e	NOUN
ijosar-844	62	10	-	-	NOUN
ijosar-844	62	11	views	views	ADJ
ijosar-844	62	12	8	8	NUM
ijosar-844	62	13	software	software	NOUN
ijosar-844	62	14	.	.	PUNCT
ijosar-844	63	1	model	model	NOUN
ijosar-844	63	2	specification	specification	PROPN
ijosar-844	63	3	model	model	NOUN
ijosar-844	63	4	specification	specification	NOUN
ijosar-844	63	5	is	be	AUX
ijosar-844	63	6	the	the	DET
ijosar-844	63	7	expression	expression	NOUN
ijosar-844	63	8	of	of	ADP
ijosar-844	63	9	a	a	DET
ijosar-844	63	10	relationship	relationship	NOUN
ijosar-844	63	11	into	into	ADP
ijosar-844	63	12	precise	precise	ADJ
ijosar-844	63	13	mathematical	mathematical	ADJ
ijosar-844	63	14	form	form	NOUN
ijosar-844	63	15	and	and	CCONJ
ijosar-844	63	16	then	then	ADV
ijosar-844	63	17	into	into	ADP
ijosar-844	63	18	an	an	DET
ijosar-844	63	19	econometric	econometric	ADJ
ijosar-844	63	20	form	form	NOUN
ijosar-844	63	21	,	,	PUNCT
ijosar-844	63	22	capturing	capture	VERB
ijosar-844	63	23	the	the	DET
ijosar-844	63	24	effects	effect	NOUN
ijosar-844	63	25	of	of	ADP
ijosar-844	63	26	stochastic	stochastic	ADJ
ijosar-844	63	27	factors	factor	NOUN
ijosar-844	63	28	.	.	PUNCT
ijosar-844	64	1	the	the	DET
ijosar-844	64	2	dependent	dependent	ADJ
ijosar-844	64	3	variable	variable	NOUN
ijosar-844	64	4	.is	.is	PUNCT
ijosar-844	64	5	financial	financial	ADJ
ijosar-844	64	6	reporting	reporting	NOUN
ijosar-844	64	7	with	with	ADP
ijosar-844	64	8	its	its	PRON
ijosar-844	64	9	proxies	proxy	NOUN
ijosar-844	64	10	as	as	ADP
ijosar-844	64	11	faithful	faithful	ADJ
ijosar-844	64	12	representation	representation	NOUN
ijosar-844	64	13	,	,	PUNCT
ijosar-844	64	14	relevance	relevance	NOUN
ijosar-844	64	15	and	and	CCONJ
ijosar-844	64	16	timelines	timeline	NOUN
ijosar-844	64	17	while	while	SCONJ
ijosar-844	64	18	the	the	DET
ijosar-844	64	19	independent	independent	ADJ
ijosar-844	64	20	variable	variable	NOUN
ijosar-844	64	21	also	also	ADV
ijosar-844	64	22	known	know	VERB
ijosar-844	64	23	as	as	ADP
ijosar-844	64	24	predictor	predictor	NOUN
ijosar-844	64	25	variable	variable	NOUN
ijosar-844	64	26	is	be	AUX
ijosar-844	64	27	accounting	accounting	NOUN
ijosar-844	64	28	standards	standard	NOUN
ijosar-844	64	29	,	,	PUNCT
ijosar-844	64	30	with	with	ADP
ijosar-844	64	31	its	its	PRON
ijosar-844	64	32	proxies	proxy	NOUN
ijosar-844	64	33	as	as	ADP
ijosar-844	64	34	ifrs13	ifrs13	NOUN
ijosar-844	64	35	and	and	CCONJ
ijosar-844	64	36	ias18	ias18	NOUN
ijosar-844	64	37	.	.	PUNCT
ijosar-844	65	1	in	in	ADP
ijosar-844	65	2	order	order	NOUN
ijosar-844	65	3	to	to	PART
ijosar-844	65	4	examine	examine	VERB
ijosar-844	65	5	the	the	DET
ijosar-844	65	6	functional	functional	ADJ
ijosar-844	65	7	relationship	relationship	NOUN
ijosar-844	65	8	between	between	ADP
ijosar-844	65	9	the	the	DET
ijosar-844	65	10	variables	variable	NOUN
ijosar-844	65	11	the	the	DET
ijosar-844	65	12	model	model	NOUN
ijosar-844	65	13	is	be	AUX
ijosar-844	65	14	expressed	express	VERB
ijosar-844	65	15	as	as	SCONJ
ijosar-844	65	16	follows	follow	VERB
ijosar-844	65	17	:	:	PUNCT
ijosar-844	65	18	functional	functional	ADJ
ijosar-844	65	19	form	form	NOUN
ijosar-844	65	20	dtm	dtm	PROPN
ijosar-844	65	21	=	=	SYM
ijosar-844	65	22	f(rev	f(rev	PROPN
ijosar-844	65	23	,	,	PUNCT
ijosar-844	65	24	fvl	fvl	PROPN
ijosar-844	65	25	)	)	PUNCT
ijosar-844	65	26	................	................	PUNCT
ijosar-844	66	1	(	(	PUNCT
ijosar-844	66	2	i	i	NOUN
ijosar-844	66	3	)	)	PUNCT
ijosar-844	66	4	.	.	PUNCT
ijosar-844	67	1	drv	drv	X
ijosar-844	67	2	=	=	SYM
ijosar-844	67	3	f(rev	f(rev	PROPN
ijosar-844	67	4	,	,	PUNCT
ijosar-844	67	5	fvl	fvl	PROPN
ijosar-844	67	6	)	)	PUNCT
ijosar-844	67	7	...........................	...........................	PUNCT
ijosar-844	68	1	(	(	PUNCT
ijosar-844	68	2	ii	ii	X
ijosar-844	68	3	)	)	PUNCT
ijosar-844	68	4	dfr	dfr	PROPN
ijosar-844	68	5	=	=	PUNCT
ijosar-844	68	6	f(rev	f(rev	PROPN
ijosar-844	68	7	,	,	PUNCT
ijosar-844	68	8	fvl	fvl	PROPN
ijosar-844	68	9	)	)	PUNCT
ijosar-844	68	10	.................	.................	PUNCT
ijosar-844	69	1	(	(	PUNCT
ijosar-844	69	2	iii	iii	X
ijosar-844	69	3	)	)	PUNCT
ijosar-844	69	4	these	these	PRON
ijosar-844	69	5	are	be	AUX
ijosar-844	69	6	then	then	ADV
ijosar-844	69	7	transformed	transform	VERB
ijosar-844	69	8	into	into	ADP
ijosar-844	69	9	mathematical	mathematical	ADJ
ijosar-844	69	10	models	model	NOUN
ijosar-844	69	11	:	:	PUNCT
ijosar-844	69	12	ijo	ijo	PROPN
ijosar-844	69	13	journals	journal	NOUN
ijosar-844	69	14	volume	volume	NOUN
ijosar-844	69	15	06	06	NUM
ijosar-844	70	1	|	|	ADV
ijosar-844	70	2	issue	issue	NOUN
ijosar-844	70	3	12	12	NUM
ijosar-844	71	1	|	|	CCONJ
ijosar-844	71	2	december	december	PROPN
ijosar-844	71	3	2023	2023	NUM
ijosar-844	72	1	|	|	ADV
ijosar-844	72	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	72	3	27	27	NUM
ijosar-844	72	4	ijointernational	ijointernational	ADJ
ijosar-844	72	5	journal	journal	NOUN
ijosar-844	72	6	of	of	ADP
ijosar-844	72	7	social	social	ADJ
ijosar-844	72	8	science	science	NOUN
ijosar-844	72	9	and	and	CCONJ
ijosar-844	72	10	humanities	humanity	NOUN
ijosar-844	72	11	research	research	NOUN
ijosar-844	72	12	(	(	PUNCT
ijosar-844	72	13	issn	issn	PROPN
ijosar-844	72	14	2811	2811	NUM
ijosar-844	72	15	-	-	SYM
ijosar-844	72	16	2466	2466	NUM
ijosar-844	72	17	)	)	PUNCT
ijosar-844	73	1	solomon	solomon	PROPN
ijosar-844	73	2	egbe	egbe	PROPN
ijosar-844	73	3	*	*	PUNCT
ijosar-844	73	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	73	5	volume	volume	NOUN
ijosar-844	73	6	06	06	NUM
ijosar-844	73	7	||	||	PROPN
ijosar-844	73	8	issue	issue	NOUN
ijosar-844	73	9	12	12	NUM
ijosar-844	73	10	||	||	NOUN
ijosar-844	73	11	december	december	PROPN
ijosar-844	73	12	,	,	PUNCT
ijosar-844	73	13	2023	2023	NUM
ijosar-844	73	14	||	||	NOUN
ijosar-844	74	1	dtm	dtm	PROPN
ijosar-844	74	2	=	=	PROPN
ijosar-844	74	3	a0	a0	PROPN
ijosar-844	74	4	+	+	NUM
ijosar-844	74	5	airev	airev	VERB
ijosar-844	74	6	+	+	X
ijosar-844	74	7	a2fvl	a2fvl	VERB
ijosar-844	74	8	...............	...............	PUNCT
ijosar-844	74	9	(	(	PUNCT
ijosar-844	74	10	iv	iv	X
ijosar-844	74	11	)	)	PUNCT
ijosar-844	74	12	drv	drv	NOUN
ijosar-844	74	13	=	=	SYM
ijosar-844	74	14	b0	b0	PROPN
ijosar-844	74	15	+	+	PROPN
ijosar-844	74	16	bi	bi	NOUN
ijosar-844	74	17	rev	rev	PROPN
ijosar-844	74	18	+	+	PROPN
ijosar-844	74	19	a2fvl	a2fvl	PROPN
ijosar-844	74	20	..............	..............	PUNCT
ijosar-844	74	21	(	(	PUNCT
ijosar-844	74	22	v	v	NOUN
ijosar-844	74	23	)	)	PUNCT
ijosar-844	74	24	dfr	dfr	NOUN
ijosar-844	74	25	=	=	PUNCT
ijosar-844	74	26	d0	d0	PROPN
ijosar-844	74	27	+	+	CCONJ
ijosar-844	74	28	ciirev	ciirev	NOUN
ijosar-844	74	29	+	+	CCONJ
ijosar-844	74	30	a2fvl	a2fvl	VERB
ijosar-844	74	31	..............	..............	PUNCT
ijosar-844	75	1	(	(	PUNCT
ijosar-844	75	2	vi	vi	X
ijosar-844	75	3	)	)	PUNCT
ijosar-844	75	4	further	far	ADV
ijosar-844	75	5	transformed	transform	VERB
ijosar-844	75	6	into	into	ADP
ijosar-844	75	7	econometrics	econometrics	NOUN
ijosar-844	75	8	model	model	NOUN
ijosar-844	75	9	:	:	PUNCT
ijosar-844	75	10	dtm	dtm	PROPN
ijosar-844	75	11	^	^	PUNCT
ijosar-844	76	1	=	=	PUNCT
ijosar-844	76	2	aoit+	aoit+	X
ijosar-844	76	3	airevit	airevit	ADJ
ijosar-844	76	4	+	+	CCONJ
ijosar-844	76	5	a2fvljt	a2fvljt	PROPN
ijosar-844	76	6	+	+	PROPN
ijosar-844	76	7	//t	//t	PUNCT
ijosar-844	76	8	(	(	PUNCT
ijosar-844	76	9	vii	vii	PROPN
ijosar-844	76	10	)	)	PUNCT
ijosar-844	76	11	drvit	drvit	NOUN
ijosar-844	76	12	=	=	SYM
ijosar-844	76	13	b0it+	b0it+	PROPN
ijosar-844	76	14	birevit	birevit	NOUN
ijosar-844	76	15	+	+	CCONJ
ijosar-844	76	16	b2fvlit	b2fvlit	ADJ
ijosar-844	76	17	+	+	NOUN
ijosar-844	76	18	£	£	NOUN
ijosar-844	76	19	it	it	PRON
ijosar-844	76	20	...	...	PUNCT
ijosar-844	76	21	(	(	PUNCT
ijosar-844	76	22	viii	viii	NOUN
ijosar-844	76	23	)	)	PUNCT
ijosar-844	76	24	dfr|t	dfr|t	ADJ
ijosar-844	76	25	—	—	PUNCT
ijosar-844	76	26	ooit	ooit	NOUN
ijosar-844	76	27	+	+	CCONJ
ijosar-844	76	28	qi	qi	PROPN
ijosar-844	76	29	revit+a2fvljt+fiit	revit+a2fvljt+fiit	PROPN
ijosar-844	76	30	.	.	PUNCT
ijosar-844	77	1	..	..	PUNCT
ijosar-844	77	2	(	(	PUNCT
ijosar-844	77	3	ix	ix	ADP
ijosar-844	77	4	)	)	PUNCT
ijosar-844	77	5	where	where	SCONJ
ijosar-844	77	6	:	:	PUNCT
ijosar-844	77	7	dtmit	dtmit	NOUN
ijosar-844	77	8	=	=	SYM
ijosar-844	77	9	dummy	dummy	ADJ
ijosar-844	77	10	variable	variable	NOUN
ijosar-844	77	11	for	for	ADP
ijosar-844	77	12	timeliness	timeliness	NOUN
ijosar-844	77	13	at	at	ADP
ijosar-844	77	14	time	time	NOUN
ijosar-844	77	15	and	and	CCONJ
ijosar-844	77	16	across	across	ADP
ijosar-844	77	17	banks	bank	NOUN
ijosar-844	77	18	drvit=	drvit=	NUM
ijosar-844	77	19	dummy	dummy	ADJ
ijosar-844	77	20	variable	variable	NOUN
ijosar-844	77	21	for	for	ADP
ijosar-844	77	22	relevance	relevance	NOUN
ijosar-844	77	23	at	at	ADP
ijosar-844	77	24	time	time	NOUN
ijosar-844	77	25	and	and	CCONJ
ijosar-844	77	26	across	across	ADP
ijosar-844	77	27	banks	bank	NOUN
ijosar-844	77	28	dfrit	dfrit	NOUN
ijosar-844	77	29	=	=	ADJ
ijosar-844	77	30	dummy	dummy	ADJ
ijosar-844	77	31	variable	variable	NOUN
ijosar-844	77	32	for	for	ADP
ijosar-844	77	33	faithful	faithful	ADJ
ijosar-844	77	34	representation	representation	NOUN
ijosar-844	77	35	at	at	ADP
ijosar-844	77	36	time	time	NOUN
ijosar-844	77	37	and	and	CCONJ
ijosar-844	77	38	across	across	ADP
ijosar-844	77	39	banks	bank	NOUN
ijosar-844	77	40	revit=	revit=	NUM
ijosar-844	77	41	revenue	revenue	NOUN
ijosar-844	77	42	standard	standard	NOUN
ijosar-844	77	43	(	(	PUNCT
ijosar-844	77	44	ias	ias	PROPN
ijosar-844	77	45	18	18	NUM
ijosar-844	77	46	)	)	PUNCT
ijosar-844	77	47	at	at	ADP
ijosar-844	77	48	time	time	NOUN
ijosar-844	77	49	and	and	CCONJ
ijosar-844	77	50	across	across	ADP
ijosar-844	77	51	banks	bank	NOUN
ijosar-844	77	52	fvlit=	fvlit=	PUNCT
ijosar-844	77	53	fair	fair	ADJ
ijosar-844	77	54	value	value	NOUN
ijosar-844	77	55	standard	standard	NOUN
ijosar-844	77	56	(	(	PUNCT
ijosar-844	77	57	ifrs	ifrs	NOUN
ijosar-844	77	58	13	13	NUM
ijosar-844	77	59	)	)	PUNCT
ijosar-844	77	60	at	at	ADP
ijosar-844	77	61	time	time	NOUN
ijosar-844	77	62	and	and	CCONJ
ijosar-844	77	63	across	across	ADP
ijosar-844	77	64	banks	bank	NOUN
ijosar-844	77	65	u,£,h=	u,£,h=	VERB
ijosar-844	77	66	error	error	NOUN
ijosar-844	77	67	terms	term	NOUN
ijosar-844	77	68	a0	a0	PROPN
ijosar-844	77	69	,	,	PUNCT
ijosar-844	77	70	bi	bi	PROPN
ijosar-844	77	71	,	,	PUNCT
ijosar-844	77	72	a0	a0	NOUN
ijosar-844	77	73	=	=	SYM
ijosar-844	77	74	constant	constant	ADJ
ijosar-844	77	75	results	result	NOUN
ijosar-844	77	76	and	and	CCONJ
ijosar-844	77	77	discussion	discussion	NOUN
ijosar-844	77	78	table	table	NOUN
ijosar-844	77	79	ipanel	ipanel	NOUN
ijosar-844	77	80	least	least	ADJ
ijosar-844	77	81	squares	square	NOUN
ijosar-844	77	82	result	result	VERB
ijosar-844	77	83	of	of	ADP
ijosar-844	77	84	accounting	accounting	NOUN
ijosar-844	77	85	(	(	PUNCT
ijosar-844	77	86	revenue	revenue	NOUN
ijosar-844	77	87	)	)	PUNCT
ijosar-844	77	88	standards	standard	NOUN
ijosar-844	77	89	and	and	CCONJ
ijosar-844	77	90	quality	quality	NOUN
ijosar-844	77	91	of	of	ADP
ijosar-844	77	92	financial	financial	ADJ
ijosar-844	77	93	reports	report	NOUN
ijosar-844	77	94	(	(	PUNCT
ijosar-844	77	95	timeliness	timeliness	NOUN
ijosar-844	77	96	)	)	PUNCT
ijosar-844	77	97	.	.	PUNCT
ijosar-844	78	1	dependent	dependent	ADJ
ijosar-844	78	2	variable	variable	NOUN
ijosar-844	78	3	:	:	PUNCT
ijosar-844	78	4	'	'	PUNCT
ijosar-844	78	5	dtm	dtm	NOUN
ijosar-844	78	6	method	method	NOUN
ijosar-844	78	7	:	:	PUNCT
ijosar-844	78	8	panel	panel	NOUN
ijosar-844	78	9	least	least	ADJ
ijosar-844	78	10	squares	square	NOUN
ijosar-844	78	11	date	date	NOUN
ijosar-844	78	12	:	:	PUNCT
ijosar-844	78	13	09/12/18	09/12/18	PROPN
ijosar-844	78	14	time	time	NOUN
ijosar-844	78	15	:	:	PUNCT
ijosar-844	78	16	17:15	17:15	NUM
ijosar-844	78	17	sample	sample	NOUN
ijosar-844	78	18	:	:	PUNCT
ijosar-844	78	19	2010	2010	NUM
ijosar-844	78	20	2017	2017	NUM
ijosar-844	78	21	periods	period	NOUN
ijosar-844	78	22	included	include	VERB
ijosar-844	78	23	:	:	PUNCT
ijosar-844	78	24	8	8	NUM
ijosar-844	78	25	cross	cros	NOUN
ijosar-844	78	26	-	-	ADJ
ijosar-844	78	27	sections	section	NOUN
ijosar-844	78	28	included	include	VERB
ijosar-844	78	29	:	:	PUNCT
ijosar-844	78	30	5	5	NUM
ijosar-844	78	31	totaljjanel	totaljjanel	NOUN
ijosar-844	78	32	(	(	PUNCT
ijosar-844	78	33	balan	balan	PROPN
ijosar-844	78	34	ced	ce	VERB
ijosar-844	78	35	)	)	PUNCT
ijosar-844	78	36	obser	obser	PROPN
ijosar-844	78	37	•vations	•vations	PROPN
ijosar-844	78	38	:	:	PUNCT
ijosar-844	78	39	40	40	NUM
ijosar-844	78	40	variable	variable	ADJ
ijosar-844	78	41	coeffici	coeffici	ADJ
ijosar-844	78	42	ent	ent	NOUN
ijosar-844	78	43	std	std	PROPN
ijosar-844	78	44	.	.	PUNCT
ijosar-844	78	45	error	error	NOUN
ijosar-844	78	46	t	t	PROPN
ijosar-844	78	47	statistic	statistic	NOUN
ijosar-844	78	48	prob	prob	PROPN
ijosar-844	78	49	.	.	PUNCT
ijosar-844	79	1	c	c	PROPN
ijosar-844	80	1	0.13948	0.13948	NUM
ijosar-844	80	2	0	0	NUM
ijosar-844	80	3	0.026055	0.026055	NUM
ijosar-844	80	4	5.353263	5.353263	NUM
ijosar-844	80	5	0.0000	0.0000	NUM
ijosar-844	80	6	rev	rev	VERB
ijosar-844	80	7	0.08415	0.08415	NUM
ijosar-844	80	8	9	9	NUM
ijosar-844	80	9	'	'	PART
ijosar-844	80	10	0.001983	0.001983	NUM
ijosar-844	80	11	42.44040	42.44040	NUM
ijosar-844	80	12	0.0000	0.0000	NUM
ijosar-844	80	13	fvl	fvl	NOUN
ijosar-844	80	14	0.00508	0.00508	NUM
ijosar-844	80	15	6	6	NUM
ijosar-844	80	16	0.001083	0.001083	NUM
ijosar-844	80	17	4.696937	4.696937	NUM
ijosar-844	80	18	0.0000	0.0000	NUM
ijosar-844	80	19	.	.	PUNCT
ijosar-844	80	20	.	.	PUNCT
ijosar-844	81	1	effects	effect	NOUN
ijosar-844	81	2	specificati	specificati	ADV
ijosar-844	81	3	on	on	ADP
ijosar-844	81	4	ijo	ijo	PROPN
ijosar-844	81	5	journals	journal	NOUN
ijosar-844	81	6	volume	volume	NOUN
ijosar-844	81	7	06	06	NUM
ijosar-844	81	8	|	|	ADV
ijosar-844	81	9	issue	issue	NOUN
ijosar-844	81	10	12	12	NUM
ijosar-844	82	1	|	|	CCONJ
ijosar-844	82	2	december	december	PROPN
ijosar-844	82	3	2023	2023	NUM
ijosar-844	82	4	|	|	ADV
ijosar-844	82	5	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	82	6	28	28	NUM
ijosar-844	82	7	ijointernational	ijointernational	ADJ
ijosar-844	82	8	journal	journal	NOUN
ijosar-844	82	9	of	of	ADP
ijosar-844	82	10	social	social	ADJ
ijosar-844	82	11	science	science	NOUN
ijosar-844	82	12	and	and	CCONJ
ijosar-844	82	13	humanities	humanity	NOUN
ijosar-844	82	14	research	research	NOUN
ijosar-844	82	15	(	(	PUNCT
ijosar-844	82	16	issn	issn	PROPN
ijosar-844	82	17	2811	2811	NUM
ijosar-844	82	18	-	-	SYM
ijosar-844	82	19	2466	2466	NUM
ijosar-844	82	20	)	)	PUNCT
ijosar-844	83	1	solomon	solomon	PROPN
ijosar-844	83	2	egbe	egbe	PROPN
ijosar-844	83	3	*	*	PUNCT
ijosar-844	83	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	83	5	volume	volume	NOUN
ijosar-844	83	6	06	06	NUM
ijosar-844	83	7	||	||	PROPN
ijosar-844	83	8	issue	issue	NOUN
ijosar-844	83	9	12	12	NUM
ijosar-844	83	10	||	||	NOUN
ijosar-844	83	11	december	december	PROPN
ijosar-844	83	12	,	,	PUNCT
ijosar-844	83	13	2023	2023	NUM
ijosar-844	83	14	||	||	NUM
ijosar-844	84	1	cross	cross	ADJ
ijosar-844	84	2	-	-	ADJ
ijosar-844	84	3	section	section	NOUN
ijosar-844	84	4	fixed	fix	VERB
ijosar-844	84	5	(	(	PUNCT
ijosar-844	84	6	dummy	dummy	ADJ
ijosar-844	84	7	variables	variable	NOUN
ijosar-844	84	8	)	)	PUNCT
ijosar-844	84	9	—	—	PUNCT
ijosar-844	84	10	r	r	X
ijosar-844	84	11	-	-	PUNCT
ijosar-844	84	12	squared	square	VERB
ijosar-844	84	13	0v98592	0v98592	NOUN
ijosar-844	84	14	6	6	NUM
ijosar-844	84	15	mean	mean	NOUN
ijosar-844	84	16	var	var	NOUN
ijosar-844	84	17	dependent	dependent	ADJ
ijosar-844	84	18	0	0	PUNCT
ijosar-844	85	1	.9	.9	NUM
ijosar-844	85	2	5	5	NUM
ijosar-844	85	3	0	0	NUM
ijosar-844	85	4	0	0	NUM
ijosar-844	85	5	adjusted	adjust	VERB
ijosar-844	85	6	r	r	NOUN
ijosar-844	85	7	squared	square	VERB
ijosar-844	85	8	0.98336	0.98336	NUM
ijosar-844	85	9	8	8	NUM
ijosar-844	85	10	s.d	s.d	PROPN
ijosar-844	85	11	.	.	PROPN
ijosar-844	85	12	var	var	PROPN
ijosar-844	85	13	dependent	dependent	ADJ
ijosar-844	85	14	0.2207	0.2207	NUM
ijosar-844	85	15	21	21	NUM
ijosar-844	85	16	s.e	s.e	PROPN
ijosar-844	85	17	.	.	PROPN
ijosar-844	85	18	of	of	ADP
ijosar-844	85	19	regression	regression	NOUN
ijosar-844	85	20	0.02846	0.02846	NUM
ijosar-844	85	21	6	6	NUM
ijosar-844	85	22	akaike	akaike	ADJ
ijosar-844	85	23	criterion	criterion	NOUN
ijosar-844	85	24	info	info	NOUN
ijosar-844	85	25	4.1225	4.1225	NUM
ijosar-844	85	26	99	99	NUM
ijosar-844	85	27	sum	sum	NOUN
ijosar-844	85	28	squared	square	VERB
ijosar-844	85	29	resid	resid	NOUN
ijosar-844	85	30	0.02674	0.02674	NUM
ijosar-844	85	31	0	0	NUM
ijosar-844	85	32	schwarz	schwarz	NOUN
ijosar-844	85	33	criterion	criterion	NOUN
ijosar-844	85	34	3.8270	3.8270	NUM
ijosar-844	85	35	46	46	NUM
ijosar-844	85	36	log	log	NOUN
ijosar-844	85	37	likelihood	likelihood	NOUN
ijosar-844	85	38	89.4519	89.4519	NUM
ijosar-844	85	39	9	9	NUM
ijosar-844	85	40	hannan	hannan	PROPN
ijosar-844	85	41	-	-	PUNCT
ijosar-844	85	42	quinn	quinn	PROPN
ijosar-844	85	43	criter	criter	NOUN
ijosar-844	85	44	.	.	PUNCT
ijosar-844	86	1	4.0157	4.0157	NUM
ijosar-844	86	2	37	37	NUM
ijosar-844	86	3	f	f	X
ijosar-844	86	4	-	-	PUNCT
ijosar-844	86	5	statistic	statistic	ADJ
ijosar-844	86	6	385.301	385.301	NUM
ijosar-844	86	7	2	2	NUM
ijosar-844	86	8	durbin	durbin	ADJ
ijosar-844	86	9	-	-	PUNCT
ijosar-844	86	10	watson	watson	NOUN
ijosar-844	86	11	stat	stat	NOUN
ijosar-844	86	12	1.3729	1.3729	NUM
ijosar-844	86	13	40	40	NUM
ijosar-844	86	14	prob(f	prob(f	NOUN
ijosar-844	86	15	-	-	PUNCT
ijosar-844	86	16	statistic	statistic	NOUN
ijosar-844	86	17	)	)	PUNCT
ijosar-844	86	18	°	°	PUNCT
ijosar-844	87	1	p	p	NOUN
ijosar-844	88	1	b	b	NOUN
ijosar-844	88	2	o	o	NOUN
ijosar-844	88	3	o	o	X
ijosar-844	88	4	o	o	X
ijosar-844	88	5	o	o	X
ijosar-844	88	6	source	source	NOUN
ijosar-844	88	7	:	:	PUNCT
ijosar-844	88	8	eviews	eviews	PROPN
ijosar-844	88	9	8	8	NUM
ijosar-844	88	10	computation	computation	NOUN
ijosar-844	88	11	table	table	NOUN
ijosar-844	88	12	5	5	NUM
ijosar-844	88	13	above	above	ADV
ijosar-844	88	14	is	be	AUX
ijosar-844	88	15	the	the	DET
ijosar-844	88	16	panel	panel	NOUN
ijosar-844	88	17	least	least	ADJ
ijosar-844	88	18	squares	square	NOUN
ijosar-844	88	19	result	result	VERB
ijosar-844	88	20	for	for	ADP
ijosar-844	88	21	the	the	DET
ijosar-844	88	22	first	first	ADJ
ijosar-844	88	23	model	model	NOUN
ijosar-844	88	24	of	of	ADP
ijosar-844	88	25	the	the	DET
ijosar-844	88	26	implication	implication	NOUN
ijosar-844	88	27	of	of	ADP
ijosar-844	88	28	accounting	accounting	NOUN
ijosar-844	88	29	standards	standard	NOUN
ijosar-844	88	30	and	and	CCONJ
ijosar-844	88	31	quality	quality	NOUN
ijosar-844	88	32	of	of	ADP
ijosar-844	88	33	financial	financial	ADJ
ijosar-844	88	34	reports	report	NOUN
ijosar-844	88	35	of	of	ADP
ijosar-844	88	36	quoted	quote	VERB
ijosar-844	88	37	banks	bank	NOUN
ijosar-844	88	38	in	in	ADP
ijosar-844	88	39	nigeria	nigeria	PROPN
ijosar-844	88	40	.	.	PUNCT
ijosar-844	89	1	from	from	ADP
ijosar-844	89	2	the	the	DET
ijosar-844	89	3	table	table	NOUN
ijosar-844	89	4	above	above	ADV
ijosar-844	89	5	,	,	PUNCT
ijosar-844	89	6	it	it	PRON
ijosar-844	89	7	is	be	AUX
ijosar-844	89	8	could	could	AUX
ijosar-844	89	9	be	be	AUX
ijosar-844	89	10	observed	observe	VERB
ijosar-844	89	11	that	that	SCONJ
ijosar-844	89	12	revenue	revenue	NOUN
ijosar-844	89	13	(	(	PUNCT
ijosar-844	89	14	ias	ias	PROPN
ijosar-844	89	15	18	18	NUM
ijosar-844	89	16	)	)	PUNCT
ijosar-844	89	17	has	have	VERB
ijosar-844	89	18	a	a	DET
ijosar-844	89	19	positive	positive	ADJ
ijosar-844	89	20	and	and	CCONJ
ijosar-844	89	21	significant	significant	ADJ
ijosar-844	89	22	relationship	relationship	NOUN
ijosar-844	89	23	with	with	ADP
ijosar-844	89	24	timeliness	timeliness	NOUN
ijosar-844	89	25	as	as	ADP
ijosar-844	89	26	its	its	PRON
ijosar-844	89	27	coefficient	coefficient	NOUN
ijosar-844	89	28	is	be	AUX
ijosar-844	89	29	0.084159	0.084159	NUM
ijosar-844	89	30	and	and	CCONJ
ijosar-844	89	31	its	its	PRON
ijosar-844	89	32	p	p	NOUN
ijosar-844	89	33	-	-	PUNCT
ijosar-844	89	34	value	value	NOUN
ijosar-844	89	35	is	be	AUX
ijosar-844	89	36	less	less	ADJ
ijosar-844	89	37	than	than	ADP
ijosar-844	89	38	5	5	NUM
ijosar-844	89	39	%	%	NOUN
ijosar-844	89	40	level	level	NOUN
ijosar-844	89	41	of	of	ADP
ijosar-844	89	42	significance	significance	NOUN
ijosar-844	89	43	(	(	PUNCT
ijosar-844	89	44	0.0000	0.0000	NUM
ijosar-844	89	45	)	)	PUNCT
ijosar-844	89	46	.	.	PUNCT
ijosar-844	90	1	however	however	ADV
ijosar-844	90	2	,	,	PUNCT
ijosar-844	90	3	the	the	DET
ijosar-844	90	4	r	r	NOUN
ijosar-844	90	5	-	-	PUNCT
ijosar-844	90	6	squared	square	VERB
ijosar-844	90	7	and	and	CCONJ
ijosar-844	90	8	adjusted	adjust	VERB
ijosar-844	90	9	rsquared	rsquare	VERB
ijosar-844	90	10	are	be	AUX
ijosar-844	90	11	0.985926	0.985926	NUM
ijosar-844	90	12	and	and	CCONJ
ijosar-844	90	13	0.983368	0.983368	NUM
ijosar-844	90	14	respectively	respectively	ADV
ijosar-844	90	15	implying	imply	VERB
ijosar-844	90	16	that	that	SCONJ
ijosar-844	90	17	about	about	ADV
ijosar-844	90	18	98.33	98.33	NUM
ijosar-844	90	19	%	%	NOUN
ijosar-844	90	20	of	of	ADP
ijosar-844	90	21	changes	change	NOUN
ijosar-844	90	22	in	in	ADP
ijosar-844	90	23	timeliness	timeliness	NOUN
ijosar-844	90	24	(	(	PUNCT
ijosar-844	90	25	dtm	dtm	PROPN
ijosar-844	90	26	)	)	PUNCT
ijosar-844	90	27	is	be	AUX
ijosar-844	90	28	explained	explain	VERB
ijosar-844	90	29	by	by	ADP
ijosar-844	90	30	ifrs	ifrs	PROPN
ijosar-844	90	31	,	,	PUNCT
ijosar-844	90	32	while	while	SCONJ
ijosar-844	90	33	the	the	DET
ijosar-844	90	34	other	other	ADJ
ijosar-844	90	35	percentage	percentage	NOUN
ijosar-844	90	36	is	be	AUX
ijosar-844	90	37	explained	explain	VERB
ijosar-844	90	38	by	by	ADP
ijosar-844	90	39	other	other	ADJ
ijosar-844	90	40	variables	variable	NOUN
ijosar-844	90	41	not	not	PART
ijosar-844	90	42	captured	capture	VERB
ijosar-844	90	43	in	in	ADP
ijosar-844	90	44	the	the	DET
ijosar-844	90	45	model	model	NOUN
ijosar-844	90	46	.	.	PUNCT
ijosar-844	91	1	a	a	DET
ijosar-844	91	2	further	further	ADJ
ijosar-844	91	3	investigation	investigation	NOUN
ijosar-844	91	4	reveals	reveal	VERB
ijosar-844	91	5	the	the	DET
ijosar-844	91	6	f	f	PROPN
ijosar-844	91	7	-	-	PUNCT
ijosar-844	91	8	statistics	statistic	NOUN
ijosar-844	91	9	of	of	ADP
ijosar-844	91	10	385.3012	385.3012	NUM
ijosar-844	91	11	at	at	ADP
ijosar-844	91	12	a	a	DET
ijosar-844	91	13	probability	probability	NOUN
ijosar-844	91	14	level	level	NOUN
ijosar-844	91	15	of	of	ADP
ijosar-844	91	16	0.000	0.000	NUM
ijosar-844	91	17	which	which	PRON
ijosar-844	91	18	is	be	AUX
ijosar-844	91	19	lower	low	ADJ
ijosar-844	91	20	than	than	ADP
ijosar-844	91	21	0.05	0.05	NUM
ijosar-844	91	22	level	level	NOUN
ijosar-844	91	23	of	of	ADP
ijosar-844	91	24	significance	significance	NOUN
ijosar-844	91	25	shows	show	VERB
ijosar-844	91	26	that	that	SCONJ
ijosar-844	91	27	the	the	DET
ijosar-844	91	28	goodness	goodness	NOUN
ijosar-844	91	29	-	-	PUNCT
ijosar-844	91	30	of	of	ADP
ijosar-844	91	31	-	-	PUNCT
ijosar-844	91	32	fit	fit	NOUN
ijosar-844	91	33	of	of	ADP
ijosar-844	91	34	the	the	DET
ijosar-844	91	35	model	model	NOUN
ijosar-844	91	36	is	be	AUX
ijosar-844	91	37	acceptable	acceptable	ADJ
ijosar-844	91	38	.	.	PUNCT
ijosar-844	92	1	although	although	SCONJ
ijosar-844	92	2	,	,	PUNCT
ijosar-844	92	3	the	the	DET
ijosar-844	92	4	durbin	durbin	NOUN
ijosar-844	92	5	-	-	PUNCT
ijosar-844	92	6	was	be	AUX
ijosar-844	92	7	ton	ton	NOUN
ijosar-844	92	8	statistic	statistic	NOUN
ijosar-844	92	9	is	be	AUX
ijosar-844	92	10	below	below	ADP
ijosar-844	92	11	the	the	DET
ijosar-844	92	12	benchmark	benchmark	NOUN
ijosar-844	92	13	of	of	ADP
ijosar-844	92	14	2	2	NUM
ijosar-844	92	15	but	but	CCONJ
ijosar-844	92	16	could	could	AUX
ijosar-844	92	17	still	still	ADV
ijosar-844	92	18	be	be	AUX
ijosar-844	92	19	acceptable	acceptable	ADJ
ijosar-844	92	20	as	as	SCONJ
ijosar-844	92	21	it	it	PRON
ijosar-844	92	22	is	be	AUX
ijosar-844	92	23	clpse	clpse	ADJ
ijosar-844	92	24	to	to	ADP
ijosar-844	92	25	2	2	NUM
ijosar-844	92	26	(	(	PUNCT
ijosar-844	92	27	1.372940	1.372940	NUM
ijosar-844	92	28	)	)	PUNCT
ijosar-844	92	29	.	.	PUNCT
ijosar-844	93	1	hausman	hausman	PROPN
ijosar-844	93	2	test	test	NOUN
ijosar-844	93	3	is	be	AUX
ijosar-844	93	4	done	do	VERB
ijosar-844	93	5	to	to	PART
ijosar-844	93	6	select	select	VERB
ijosar-844	93	7	the	the	DET
ijosar-844	93	8	appropriate	appropriate	ADJ
ijosar-844	93	9	model	model	NOUN
ijosar-844	93	10	between	between	ADP
ijosar-844	93	11	the	the	DET
ijosar-844	93	12	fixed	fix	VERB
ijosar-844	93	13	effects	effect	NOUN
ijosar-844	93	14	and	and	CCONJ
ijosar-844	93	15	the	the	DET
ijosar-844	93	16	random	random	ADJ
ijosar-844	93	17	effects	effect	NOUN
ijosar-844	93	18	model	model	NOUN
ijosar-844	93	19	.	.	PUNCT
ijosar-844	94	1	the	the	DET
ijosar-844	94	2	value	value	NOUN
ijosar-844	94	3	of	of	ADP
ijosar-844	94	4	chi	chi	ADJ
ijosar-844	94	5	-	-	PUNCT
ijosar-844	94	6	square	square	ADJ
ijosar-844	94	7	statistics	statistic	NOUN
ijosar-844	94	8	was	be	AUX
ijosar-844	94	9	15.427378	15.427378	NUM
ijosar-844	94	10	,	,	PUNCT
ijosar-844	94	11	chi	chi	ADJ
ijosar-844	94	12	-	-	PUNCT
ijosar-844	94	13	square	square	NOUN
ijosar-844	94	14	d.f	d.f	PROPN
ijosar-844	94	15	provided	provide	VERB
ijosar-844	94	16	a	a	DET
ijosar-844	94	17	value	value	NOUN
ijosar-844	94	18	of	of	ADP
ijosar-844	94	19	2,with	2,with	ADP
ijosar-844	94	20	a	a	DET
ijosar-844	94	21	probability	probability	NOUN
ijosar-844	94	22	value	value	NOUN
ijosar-844	94	23	of	of	ADP
ijosar-844	94	24	0.0004	0.0004	NUM
ijosar-844	94	25	.	.	PUNCT
ijosar-844	95	1	the	the	DET
ijosar-844	95	2	null	null	ADJ
ijosar-844	95	3	hypothesis	hypothesis	NOUN
ijosar-844	95	4	is	be	AUX
ijosar-844	95	5	that	that	SCONJ
ijosar-844	95	6	the	the	DET
ijosar-844	95	7	random	random	ADJ
ijosar-844	95	8	effects	effect	NOUN
ijosar-844	95	9	model	model	NOUN
ijosar-844	95	10	is	be	AUX
ijosar-844	95	11	appropriate	appropriate	ADJ
ijosar-844	95	12	and	and	CCONJ
ijosar-844	95	13	the	the	DET
ijosar-844	95	14	alternate	alternate	ADJ
ijosar-844	95	15	hypothesis	hypothesis	NOUN
ijosar-844	95	16	is	be	AUX
ijosar-844	95	17	that	that	SCONJ
ijosar-844	95	18	the	the	DET
ijosar-844	95	19	fixed	fix	VERB
ijosar-844	95	20	effects	effect	NOUN
ijosar-844	95	21	model	model	NOUN
ijosar-844	95	22	is	be	AUX
ijosar-844	95	23	appropriate	appropriate	ADJ
ijosar-844	95	24	.	.	PUNCT
ijosar-844	96	1	ijo	ijo	PROPN
ijosar-844	96	2	journals	journal	NOUN
ijosar-844	96	3	volume	volume	NOUN
ijosar-844	96	4	06	06	NUM
ijosar-844	97	1	|	|	ADV
ijosar-844	97	2	issue	issue	NOUN
ijosar-844	97	3	12	12	NUM
ijosar-844	98	1	|	|	CCONJ
ijosar-844	98	2	december	december	PROPN
ijosar-844	98	3	2023	2023	NUM
ijosar-844	99	1	|	|	ADV
ijosar-844	99	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	99	3	29	29	NUM
ijosar-844	99	4	ijointernational	ijointernational	ADJ
ijosar-844	99	5	journal	journal	NOUN
ijosar-844	99	6	of	of	ADP
ijosar-844	99	7	social	social	ADJ
ijosar-844	99	8	science	science	NOUN
ijosar-844	99	9	and	and	CCONJ
ijosar-844	99	10	humanities	humanity	NOUN
ijosar-844	99	11	research	research	NOUN
ijosar-844	99	12	(	(	PUNCT
ijosar-844	99	13	issn	issn	PROPN
ijosar-844	99	14	2811	2811	NUM
ijosar-844	99	15	-	-	SYM
ijosar-844	99	16	2466	2466	NUM
ijosar-844	99	17	)	)	PUNCT
ijosar-844	100	1	solomon	solomon	PROPN
ijosar-844	100	2	egbe	egbe	PROPN
ijosar-844	100	3	*	*	PUNCT
ijosar-844	100	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	100	5	volume	volume	NOUN
ijosar-844	100	6	06	06	NUM
ijosar-844	100	7	||	||	PROPN
ijosar-844	100	8	issue	issue	NOUN
ijosar-844	100	9	12	12	NUM
ijosar-844	100	10	||	||	NOUN
ijosar-844	100	11	december	december	PROPN
ijosar-844	100	12	,	,	PUNCT
ijosar-844	100	13	2023	2023	NUM
ijosar-844	100	14	||	||	NOUN
ijosar-844	100	15	decision	decision	NOUN
ijosar-844	100	16	rule	rule	NOUN
ijosar-844	100	17	:	:	PUNCT
ijosar-844	100	18	if	if	SCONJ
ijosar-844	100	19	the	the	DET
ijosar-844	100	20	chi	chi	ADJ
ijosar-844	100	21	-	-	PUNCT
ijosar-844	100	22	square	square	ADJ
ijosar-844	100	23	probability	probability	NOUN
ijosar-844	100	24	value	value	NOUN
ijosar-844	100	25	is	be	AUX
ijosar-844	100	26	less	less	ADJ
ijosar-844	100	27	than	than	ADP
ijosar-844	100	28	0.05	0.05	NUM
ijosar-844	100	29	reject	reject	ADJ
ijosar-844	100	30	null	null	ADJ
ijosar-844	100	31	hypothesis	hypothesis	NOUN
ijosar-844	100	32	and	and	CCONJ
ijosar-844	100	33	accept	accept	VERB
ijosar-844	100	34	alternate	alternate	NOUN
ijosar-844	100	35	.	.	PUNCT
ijosar-844	101	1	from	from	ADP
ijosar-844	101	2	the	the	DET
ijosar-844	101	3	table	table	NOUN
ijosar-844	101	4	above	above	ADP
ijosar-844	101	5	it	it	PRON
ijosar-844	101	6	is	be	AUX
ijosar-844	101	7	observed	observe	VERB
ijosar-844	101	8	that	that	SCONJ
ijosar-844	101	9	the	the	DET
ijosar-844	101	10	chi	chi	ADJ
ijosar-844	101	11	-	-	PUNCT
ijosar-844	101	12	square	square	ADJ
ijosar-844	101	13	statistics	statistic	NOUN
ijosar-844	101	14	is	be	AUX
ijosar-844	101	15	15.427378	15.427378	NUM
ijosar-844	101	16	and	and	CCONJ
ijosar-844	101	17	its	its	PRON
ijosar-844	101	18	probability	probability	NOUN
ijosar-844	101	19	value	value	NOUN
ijosar-844	101	20	is	be	AUX
ijosar-844	101	21	0.0004	0.0004	NUM
ijosar-844	101	22	which	which	PRON
ijosar-844	101	23	is	be	AUX
ijosar-844	101	24	less	less	ADJ
ijosar-844	101	25	than	than	ADP
ijosar-844	101	26	0.05	0.05	NUM
ijosar-844	101	27	we	we	PRON
ijosar-844	101	28	reject	reject	VERB
ijosar-844	101	29	the	the	DET
ijosar-844	101	30	null	null	ADJ
ijosar-844	101	31	hypothesis	hypothesis	NOUN
ijosar-844	101	32	and	and	CCONJ
ijosar-844	101	33	accept	accept	VERB
ijosar-844	101	34	the	the	DET
ijosar-844	101	35	alternate	alternate	ADJ
ijosar-844	101	36	hypothesis	hypothesis	NOUN
ijosar-844	101	37	of	of	ADP
ijosar-844	101	38	fixed	fix	VERB
ijosar-844	101	39	effects	effect	NOUN
ijosar-844	101	40	mode	mode	VERB
ijosar-844	101	41	being	be	AUX
ijosar-844	101	42	appropriate	appropriate	ADJ
ijosar-844	101	43	.	.	PUNCT
ijosar-844	102	1	discussion	discussion	NOUN
ijosar-844	102	2	of	of	ADP
ijosar-844	102	3	findings	finding	NOUN
ijosar-844	102	4	the	the	DET
ijosar-844	102	5	hypothesis	hypothesis	NOUN
ijosar-844	102	6	seeks	seek	VERB
ijosar-844	102	7	to	to	PART
ijosar-844	102	8	examine	examine	VERB
ijosar-844	102	9	the	the	DET
ijosar-844	102	10	relationship	relationship	NOUN
ijosar-844	102	11	between	between	ADP
ijosar-844	102	12	accounting	accounting	NOUN
ijosar-844	102	13	standards	standard	NOUN
ijosar-844	102	14	and	and	CCONJ
ijosar-844	102	15	qualities	quality	NOUN
ijosar-844	102	16	of	of	ADP
ijosar-844	102	17	financial	financial	ADJ
ijosar-844	102	18	reports	report	NOUN
ijosar-844	102	19	using	use	VERB
ijosar-844	102	20	e	e	NOUN
ijosar-844	102	21	-	-	NOUN
ijosar-844	102	22	views	views	ADJ
ijosar-844	102	23	8to	8to	ADJ
ijosar-844	102	24	test	test	NOUN
ijosar-844	102	25	the	the	DET
ijosar-844	102	26	null	null	ADJ
ijosar-844	102	27	hypothesis	hypothesis	NOUN
ijosar-844	102	28	.	.	PUNCT
ijosar-844	103	1	statistical	statistical	ADJ
ijosar-844	103	2	evidence	evidence	NOUN
ijosar-844	103	3	proves	prove	VERB
ijosar-844	103	4	that	that	SCONJ
ijosar-844	103	5	the	the	DET
ijosar-844	103	6	relationship	relationship	NOUN
ijosar-844	103	7	between	between	ADP
ijosar-844	103	8	independent	independent	ADJ
ijosar-844	103	9	and	and	CCONJ
ijosar-844	103	10	dependent	dependent	ADJ
ijosar-844	103	11	variables	variable	NOUN
ijosar-844	103	12	are	be	AUX
ijosar-844	103	13	significant	significant	ADJ
ijosar-844	103	14	and	and	CCONJ
ijosar-844	103	15	positive	positive	ADJ
ijosar-844	103	16	therefore	therefore	ADV
ijosar-844	103	17	,	,	PUNCT
ijosar-844	103	18	leading	lead	VERB
ijosar-844	103	19	to	to	ADP
ijosar-844	103	20	the	the	DET
ijosar-844	103	21	rejection	rejection	NOUN
ijosar-844	103	22	of	of	ADP
ijosar-844	103	23	the	the	DET
ijosar-844	103	24	null	null	ADJ
ijosar-844	103	25	hypothesis	hypothesis	NOUN
ijosar-844	103	26	and	and	CCONJ
ijosar-844	103	27	acceptance	acceptance	NOUN
ijosar-844	103	28	of	of	ADP
ijosar-844	103	29	the	the	DET
ijosar-844	103	30	alternate	alternate	ADJ
ijosar-844	103	31	hypothesis	hypothesis	NOUN
ijosar-844	103	32	.	.	PUNCT
ijosar-844	104	1	conclusion	conclusion	NOUN
ijosar-844	104	2	in	in	ADP
ijosar-844	104	3	accordance	accordance	NOUN
ijosar-844	104	4	with	with	ADP
ijosar-844	104	5	the	the	DET
ijosar-844	104	6	research	research	NOUN
ijosar-844	104	7	findings	finding	NOUN
ijosar-844	104	8	of	of	ADP
ijosar-844	104	9	the	the	DET
ijosar-844	104	10	study	study	NOUN
ijosar-844	104	11	,	,	PUNCT
ijosar-844	104	12	we	we	PRON
ijosar-844	104	13	can	can	AUX
ijosar-844	104	14	therefore	therefore	ADV
ijosar-844	104	15	conclude	conclude	VERB
ijosar-844	104	16	that	that	SCONJ
ijosar-844	104	17	accounting	accounting	NOUN
ijosar-844	104	18	standards	standard	NOUN
ijosar-844	104	19	has	have	VERB
ijosar-844	104	20	the	the	DET
ijosar-844	104	21	potential	potential	NOUN
ijosar-844	104	22	of	of	ADP
ijosar-844	104	23	increasing	increase	VERB
ijosar-844	104	24	the	the	DET
ijosar-844	104	25	quality	quality	NOUN
ijosar-844	104	26	of	of	ADP
ijosar-844	104	27	financial	financial	ADJ
ijosar-844	104	28	reports	report	NOUN
ijosar-844	104	29	in	in	ADP
ijosar-844	104	30	nigeria	nigeria	PROPN
ijosar-844	104	31	.	.	PUNCT
ijosar-844	105	1	the	the	DET
ijosar-844	105	2	overall	overall	ADJ
ijosar-844	105	3	empirical	empirical	ADJ
ijosar-844	105	4	evidence	evidence	NOUN
ijosar-844	105	5	generated	generate	VERB
ijosar-844	105	6	from	from	ADP
ijosar-844	105	7	the	the	DET
ijosar-844	105	8	findings	finding	NOUN
ijosar-844	105	9	showed	show	VERB
ijosar-844	105	10	that	that	SCONJ
ijosar-844	105	11	quoted	quote	VERB
ijosar-844	105	12	banks	bank	NOUN
ijosar-844	105	13	do	do	AUX
ijosar-844	105	14	comply	comply	VERB
ijosar-844	105	15	with	with	ADP
ijosar-844	105	16	the	the	DET
ijosar-844	105	17	requirements	requirement	NOUN
ijosar-844	105	18	of	of	ADP
ijosar-844	105	19	the	the	DET
ijosar-844	105	20	accounting	accounting	NOUN
ijosar-844	105	21	standards	standard	NOUN
ijosar-844	105	22	at	at	ADP
ijosar-844	105	23	different	different	ADJ
ijosar-844	105	24	levels	level	NOUN
ijosar-844	105	25	.	.	PUNCT
ijosar-844	106	1	there	there	PRON
ijosar-844	106	2	is	be	VERB
ijosar-844	106	3	a	a	DET
ijosar-844	106	4	positive	positive	ADJ
ijosar-844	106	5	relationship	relationship	NOUN
ijosar-844	106	6	between	between	ADP
ijosar-844	106	7	accounting	accounting	NOUN
ijosar-844	106	8	standards	standard	NOUN
ijosar-844	106	9	and	and	CCONJ
ijosar-844	106	10	quality	quality	NOUN
ijosar-844	106	11	of	of	ADP
ijosar-844	106	12	financial	financial	ADJ
ijosar-844	106	13	reports	report	NOUN
ijosar-844	106	14	of	of	ADP
ijosar-844	106	15	quoted	quote	VERB
ijosar-844	106	16	banks	bank	NOUN
ijosar-844	106	17	in	in	ADP
ijosar-844	106	18	nigeria	nigeria	PROPN
ijosar-844	106	19	.	.	PUNCT
ijosar-844	107	1	recommendations	recommendation	NOUN
ijosar-844	107	2	.	.	PUNCT
ijosar-844	108	1	0	0	X
ijosar-844	108	2	.	.	X
ijosar-844	109	1	in	in	ADP
ijosar-844	109	2	the	the	DET
ijosar-844	109	3	long	long	ADJ
ijosar-844	109	4	and	and	CCONJ
ijosar-844	109	5	short	short	ADJ
ijosar-844	109	6	run	run	NOUN
ijosar-844	109	7	,	,	PUNCT
ijosar-844	109	8	there	there	PRON
ijosar-844	109	9	should	should	AUX
ijosar-844	109	10	be	be	AUX
ijosar-844	109	11	enhancement	enhancement	NOUN
ijosar-844	109	12	of	of	ADP
ijosar-844	109	13	new	new	ADJ
ijosar-844	109	14	standards	standard	NOUN
ijosar-844	109	15	and	and	CCONJ
ijosar-844	109	16	review	review	NOUN
ijosar-844	109	17	of	of	ADP
ijosar-844	109	18	old	old	ADJ
ijosar-844	109	19	standards	standard	NOUN
ijosar-844	109	20	with	with	ADP
ijosar-844	109	21	would	would	AUX
ijosar-844	109	22	bring	bring	VERB
ijosar-844	109	23	about	about	ADP
ijosar-844	109	24	a	a	DET
ijosar-844	109	25	positive	positive	ADJ
ijosar-844	109	26	effect	effect	NOUN
ijosar-844	109	27	on	on	ADP
ijosar-844	109	28	the	the	DET
ijosar-844	109	29	qualities	quality	NOUN
ijosar-844	109	30	of	of	ADP
ijosar-844	109	31	financial	financial	ADJ
ijosar-844	109	32	reports	report	NOUN
ijosar-844	109	33	.	.	PUNCT
ijosar-844	110	1	1	1	X
ijosar-844	110	2	.	.	X
ijosar-844	110	3	in	in	ADP
ijosar-844	110	4	order	order	NOUN
ijosar-844	110	5	’	'	PUNCT
ijosar-844	110	6	to	to	PART
ijosar-844	110	7	.enhance	.enhance	PRON
ijosar-844	110	8	performance	performance	NOUN
ijosar-844	110	9	,	,	PUNCT
ijosar-844	110	10	nigerian	nigerian	ADJ
ijosar-844	110	11	banks	bank	NOUN
ijosar-844	110	12	must	must	AUX
ijosar-844	110	13	maintain	maintain	VERB
ijosar-844	110	14	adequate	adequate	ADJ
ijosar-844	110	15	compliance	compliance	NOUN
ijosar-844	110	16	with	with	ADP
ijosar-844	110	17	the	the	DET
ijosar-844	110	18	statements	statement	NOUN
ijosar-844	110	19	of	of	ADP
ijosar-844	110	20	accounting	accounting	NOUN
ijosar-844	110	21	standard	standard	NOUN
ijosar-844	110	22	especially	especially	ADV
ijosar-844	110	23	those	those	PRON
ijosar-844	110	24	that	that	PRON
ijosar-844	110	25	enhance	enhance	VERB
ijosar-844	110	26	effective	effective	ADJ
ijosar-844	110	27	bank	bank	NOUN
ijosar-844	110	28	performance	performance	NOUN
ijosar-844	110	29	.	.	PUNCT
ijosar-844	111	1	2	2	X
ijosar-844	111	2	.	.	X
ijosar-844	111	3	the	the	DET
ijosar-844	111	4	nigerian	nigerian	ADJ
ijosar-844	111	5	stock	stock	NOUN
ijosar-844	111	6	exchange	exchange	NOUN
ijosar-844	111	7	should	should	AUX
ijosar-844	111	8	ensure	ensure	VERB
ijosar-844	111	9	compliance	compliance	NOUN
ijosar-844	111	10	with	with	ADP
ijosar-844	111	11	the	the	DET
ijosar-844	111	12	accounting	accounting	NOUN
ijosar-844	111	13	standards	standard	NOUN
ijosar-844	111	14	by	by	ADP
ijosar-844	111	15	suspending	suspend	VERB
ijosar-844	111	16	erring	err	VERB
ijosar-844	111	17	banks	bank	NOUN
ijosar-844	111	18	from	from	ADP
ijosar-844	111	19	trading	trade	VERB
ijosar-844	111	20	on	on	ADP
ijosar-844	111	21	the	the	DET
ijosar-844	111	22	stock	stock	NOUN
ijosar-844	111	23	exchange	exchange	NOUN
ijosar-844	111	24	market	market	NOUN
ijosar-844	111	25	for	for	ADP
ijosar-844	111	26	two	two	NUM
ijosar-844	111	27	consecutive	consecutive	ADJ
ijosar-844	111	28	years	year	NOUN
ijosar-844	111	29	.	.	PUNCT
ijosar-844	112	1	3	3	X
ijosar-844	112	2	.	.	X
ijosar-844	112	3	there	there	PRON
ijosar-844	112	4	should	should	AUX
ijosar-844	112	5	be	be	AUX
ijosar-844	112	6	regular	regular	ADJ
ijosar-844	112	7	training	training	NOUN
ijosar-844	112	8	and	and	CCONJ
ijosar-844	112	9	re	re	NOUN
ijosar-844	112	10	-	-	NOUN
ijosar-844	112	11	training	training	ADJ
ijosar-844	112	12	programs	program	NOUN
ijosar-844	112	13	organized	organize	VERB
ijosar-844	112	14	for	for	ADP
ijosar-844	112	15	staff	staff	NOUN
ijosar-844	112	16	on	on	ADP
ijosar-844	112	17	efficient	efficient	ADJ
ijosar-844	112	18	and	and	CCONJ
ijosar-844	112	19	effective	effective	ADJ
ijosar-844	112	20	preparation	preparation	NOUN
ijosar-844	112	21	of	of	ADP
ijosar-844	112	22	statements	statement	NOUN
ijosar-844	112	23	of	of	ADP
ijosar-844	112	24	accounts	account	NOUN
ijosar-844	112	25	in	in	ADP
ijosar-844	112	26	line	line	NOUN
ijosar-844	112	27	with	with	ADP
ijosar-844	112	28	national	national	ADJ
ijosar-844	112	29	and	and	CCONJ
ijosar-844	112	30	international	international	ADJ
ijosar-844	112	31	standards	standard	NOUN
ijosar-844	112	32	.	.	PUNCT
ijosar-844	113	1	ijo	ijo	PROPN
ijosar-844	113	2	journals	journal	NOUN
ijosar-844	113	3	volume	volume	NOUN
ijosar-844	113	4	06	06	NUM
ijosar-844	114	1	|	|	ADV
ijosar-844	114	2	issue	issue	NOUN
ijosar-844	114	3	12	12	NUM
ijosar-844	115	1	|	|	CCONJ
ijosar-844	115	2	december	december	PROPN
ijosar-844	115	3	2023	2023	NUM
ijosar-844	116	1	|	|	ADV
ijosar-844	116	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	116	3	30	30	NUM
ijosar-844	116	4	ijointernational	ijointernational	ADJ
ijosar-844	116	5	journal	journal	NOUN
ijosar-844	116	6	of	of	ADP
ijosar-844	116	7	social	social	ADJ
ijosar-844	116	8	science	science	NOUN
ijosar-844	116	9	and	and	CCONJ
ijosar-844	116	10	humanities	humanity	NOUN
ijosar-844	116	11	research	research	NOUN
ijosar-844	116	12	(	(	PUNCT
ijosar-844	116	13	issn	issn	PROPN
ijosar-844	116	14	2811	2811	NUM
ijosar-844	116	15	-	-	SYM
ijosar-844	116	16	2466	2466	NUM
ijosar-844	116	17	)	)	PUNCT
ijosar-844	117	1	solomon	solomon	PROPN
ijosar-844	117	2	egbe	egbe	PROPN
ijosar-844	117	3	*	*	PUNCT
ijosar-844	117	4	https://ijojournals.com/	https://ijojournals.com/	NOUN
ijosar-844	117	5	volume	volume	NOUN
ijosar-844	117	6	06	06	NUM
ijosar-844	117	7	||	||	PROPN
ijosar-844	117	8	issue	issue	NOUN
ijosar-844	117	9	12	12	NUM
ijosar-844	117	10	||	||	NOUN
ijosar-844	117	11	december	december	PROPN
ijosar-844	117	12	,	,	PUNCT
ijosar-844	117	13	2023	2023	NUM
ijosar-844	117	14	||	||	NOUN
ijosar-844	117	15	reference	reference	NOUN
ijosar-844	117	16	adebiyi	adebiyi	NOUN
ijosar-844	117	17	,	,	PUNCT
ijosar-844	117	18	a.	a.	NOUN
ijosar-844	117	19	(	(	PUNCT
ijosar-844	117	20	2006)institutional	2006)institutional	ADJ
ijosar-844	117	21	or	or	CCONJ
ijosar-844	117	22	legal	legal	ADJ
ijosar-844	117	23	framework	framework	NOUN
ijosar-844	117	24	of	of	ADP
ijosar-844	117	25	financial	financial	ADJ
ijosar-844	117	26	reporting	reporting	NOUN
ijosar-844	117	27	.	.	PUNCT
ijosar-844	118	1	the	the	DET
ijosar-844	118	2	european	european	PROPN
ijosar-844	118	3	journal	journal	PROPN
ijosar-844	118	4	of	of	ADP
ijosar-844	118	5	economics	economic	NOUN
ijosar-844	118	6	and	and	CCONJ
ijosar-844	118	7	finance	finance	NOUN
ijosar-844	118	8	,	,	PUNCT
ijosar-844	118	9	(	(	PUNCT
ijosar-844	118	10	221	221	NUM
ijosar-844	118	11	)	)	PUNCT
ijosar-844	118	12	,	,	PUNCT
ijosar-844	118	13	8	8	NUM
ijosar-844	118	14	.	.	X
ijosar-844	118	15	adekoya	adekoya	PROPN
ijosar-844	118	16	,	,	PUNCT
ijosar-844	118	17	o.	o.	PROPN
ijosar-844	118	18	(	(	PUNCT
ijosar-844	118	19	2011	2011	NUM
ijosar-844	118	20	)	)	PUNCT
ijosar-844	118	21	.	.	PUNCT
ijosar-844	119	1	similarities	similarity	NOUN
ijosar-844	119	2	and	and	CCONJ
ijosar-844	119	3	differences	difference	NOUN
ijosar-844	119	4	,	,	PUNCT
ijosar-844	119	5	ifrs	ifrs	PROPN
ijosar-844	119	6	and	and	CCONJ
ijosar-844	119	7	nigeria	nigeria	PROPN
ijosar-844	119	8	gaap	gaap	PROPN
ijosar-844	119	9	.	.	PUNCT
ijosar-844	120	1	lagos	lago	NOUN
ijosar-844	120	2	:	:	PUNCT
ijosar-844	120	3	price	price	NOUN
ijosar-844	120	4	water	water	NOUN
ijosar-844	120	5	house	house	PROPN
ijosar-844	120	6	coopers	coopers	PROPN
ijosar-844	120	7	international	international	PROPN
ijosar-844	120	8	limited	limited	PROPN
ijosar-844	120	9	(	(	PUNCT
ijosar-844	120	10	pncil	pncil	PROPN
ijosar-844	120	11	)	)	PUNCT
ijosar-844	120	12	.	.	PUNCT
ijosar-844	121	1	ahmed	ahmed	PROPN
ijosar-844	121	2	,	,	PUNCT
ijosar-844	121	3	a.	a.	NOUN
ijosar-844	121	4	(	(	PUNCT
ijosar-844	121	5	2011	2011	NUM
ijosar-844	121	6	)	)	PUNCT
ijosar-844	121	7	.	.	PUNCT
ijosar-844	122	1	practical	practical	ADJ
ijosar-844	122	2	challenges	challenge	NOUN
ijosar-844	122	3	of	of	ADP
ijosar-844	122	4	hrs	hrs	NOUN
ijosar-844	122	5	implementation	implementation	NOUN
ijosar-844	122	6	.	.	PUNCT
ijosar-844	123	1	"	"	PUNCT
ijosar-844	123	2	what	what	PRON
ijosar-844	123	3	bank	bank	NOUN
ijosar-844	123	4	regulators	regulator	NOUN
ijosar-844	123	5	need	need	VERB
ijosar-844	123	6	to	to	PART
ijosar-844	123	7	know	know	VERB
ijosar-844	123	8	"	"	PUNCT
ijosar-844	123	9	ifrs	ifrs	PROPN
ijosar-844	123	10	international	international	PROPN
ijosar-844	123	11	conference	conference	PROPN
ijosar-844	123	12	nigeria	nigeria	PROPN
ijosar-844	124	1	.	.	PUNCT
ijosar-844	124	2	asika	asika	PROPN
ijosar-844	124	3	,	,	PUNCT
ijosar-844	124	4	n.	n.	PROPN
ijosar-844	124	5	(	(	PUNCT
ijosar-844	124	6	2009	2009	NUM
ijosar-844	124	7	)	)	PUNCT
ijosar-844	124	8	.	.	PUNCT
ijosar-844	125	1	research	research	NOUN
ijosar-844	125	2	methodology	methodology	NOUN
ijosar-844	125	3	in	in	ADP
ijosar-844	125	4	behavioural	behavioural	ADJ
ijosar-844	125	5	science	science	NOUN
ijosar-844	125	6	,	,	PUNCT
ijosar-844	125	7	longman	longman	PROPN
ijosar-844	125	8	nigeria	nigeria	PROPN
ijosar-844	125	9	plc	plc	PROPN
ijosar-844	125	10	.	.	PUNCT
ijosar-844	126	1	azobu	azobu	PROPN
ijosar-844	126	2	,	,	PUNCT
ijosar-844	126	3	m.	m.	NOUN
ijosar-844	126	4	(	(	PUNCT
ijosar-844	126	5	2010	2010	NUM
ijosar-844	126	6	)	)	PUNCT
ijosar-844	126	7	.	.	PUNCT
ijosar-844	127	1	adoption	adoption	NOUN
ijosar-844	127	2	of	of	ADP
ijosar-844	127	3	ifrs	ifrs	PROPN
ijosar-844	127	4	in	in	ADP
ijosar-844	127	5	developing	develop	VERB
ijosar-844	127	6	countries	country	NOUN
ijosar-844	127	7	.	.	PUNCT
ijosar-844	128	1	international	international	ADJ
ijosar-844	128	2	journal	journal	PROPN
ijosar-844	128	3	of	of	ADP
ijosar-844	128	4	business	business	NOUN
ijosar-844	128	5	and	and	CCONJ
ijosar-844	128	6	management	management	NOUN
ijosar-844	128	7	,	,	PUNCT
ijosar-844	128	8	7(3	7(3	NUM
ijosar-844	128	9	)	)	PUNCT
ijosar-844	128	10	,	,	PUNCT
ijosar-844	128	11	155	155	NUM
ijosar-844	128	12	-	-	SYM
ijosar-844	128	13	157	157	NUM
ijosar-844	128	14	.	.	PUNCT
ijosar-844	129	1	ball	ball	PROPN
ijosar-844	129	2	,	,	PUNCT
ijosar-844	129	3	r.	r.	PROPN
ijosar-844	129	4	(	(	PUNCT
ijosar-844	129	5	2006	2006	NUM
ijosar-844	129	6	)	)	PUNCT
ijosar-844	129	7	.	.	PUNCT
ijosar-844	130	1	international	international	ADJ
ijosar-844	130	2	financial	financial	ADJ
ijosar-844	130	3	reporting	reporting	NOUN
ijosar-844	130	4	standards	standard	NOUN
ijosar-844	130	5	(	(	PUNCT
ijosar-844	130	6	ifrs	ifrs	PROPN
ijosar-844	130	7	)	)	PUNCT
ijosar-844	130	8	pros	pro	NOUN
ijosar-844	130	9	and	and	CCONJ
ijosar-844	130	10	cons	con	NOUN
ijosar-844	130	11	for	for	ADP
ijosar-844	130	12	investors	investor	NOUN
ijosar-844	130	13	.	.	PUNCT
ijosar-844	131	1	accounting	accounting	NOUN
ijosar-844	131	2	and	and	CCONJ
ijosar-844	131	3	business	business	NOUN
ijosar-844	131	4	research-	research-	PROPN
ijosar-844	131	5	.	.	PUNCT
ijosar-844	132	1	international	international	ADJ
ijosar-844	132	2	accounting	accounting	NOUN
ijosar-844	132	3	policy	policy	NOUN
ijosar-844	132	4	forum	forum	PROPN
ijosar-844	132	5	.	.	PUNCT
ijosar-844	133	1	barry	barry	PROPN
ijosar-844	133	2	,	,	PUNCT
ijosar-844	133	3	j.	j.	PROPN
ijosar-844	133	4	e.	e.	PROPN
ijosar-844	133	5	(	(	PUNCT
ijosar-844	133	6	2009	2009	NUM
ijosar-844	133	7	)	)	PUNCT
ijosar-844	133	8	.	.	PUNCT
ijosar-844	134	1	the	the	DET
ijosar-844	134	2	economic	economic	ADJ
ijosar-844	134	3	effect	effect	NOUN
ijosar-844	134	4	of	of	ADP
ijosar-844	134	5	ifrs	ifrs	ADJ
ijosar-844	134	6	adoption	adoption	NOUN
ijosar-844	134	7	.	.	PUNCT
ijosar-844	135	1	the	the	DET
ijosar-844	135	2	cpa	cpa	PROPN
ijosar-844	135	3	journal	journal	PROPN
ijosar-844	135	4	.	.	PUNCT
ijosar-844	136	1	barth	barth	PROPN
ijosar-844	136	2	,	,	PUNCT
ijosar-844	136	3	m.	m.	NOUN
ijosar-844	136	4	,	,	PUNCT
ijosar-844	136	5	landsman	landsman	NOUN
ijosar-844	136	6	,	,	PUNCT
ijosar-844	136	7	w.r	w.r	PROPN
ijosar-844	136	8	.	.	PROPN
ijosar-844	136	9	&	&	CCONJ
ijosar-844	136	10	lang	lang	PROPN
ijosar-844	136	11	,	,	PUNCT
ijosar-844	136	12	m.	m.	NOUN
ijosar-844	136	13	(	(	PUNCT
ijosar-844	136	14	2008	2008	NUM
ijosar-844	136	15	)	)	PUNCT
ijosar-844	136	16	.	.	PUNCT
ijosar-844	137	1	international	international	ADJ
ijosar-844	137	2	accounting	accounting	NOUN
ijosar-844	137	3	standards	standard	NOUN
ijosar-844	137	4	and	and	CCONJ
ijosar-844	137	5	accounting	accounting	NOUN
ijosar-844	137	6	quality	quality	NOUN
ijosar-844	137	7	.	.	PUNCT
ijosar-844	138	1	journal	journal	NOUN
ijosar-844	138	2	of	of	ADP
ijosar-844	138	3	accounting	accounting	NOUN
ijosar-844	138	4	research	research	NOUN
ijosar-844	138	5	,	,	PUNCT
ijosar-844	138	6	46	46	NUM
ijosar-844	138	7	,	,	PUNCT
ijosar-844	138	8	467	467	NUM
ijosar-844	138	9	-	-	SYM
ijosar-844	138	10	498	498	NUM
ijosar-844	138	11	.	.	PUNCT
ijosar-844	139	1	bello	bello	PROPN
ijosar-844	139	2	,	,	PUNCT
ijosar-844	139	3	m.	m.	NOUN
ijosar-844	139	4	s.	s.	PROPN
ijosar-844	139	5	(	(	PUNCT
ijosar-844	139	6	2006).emerging	2006).emerging	NUM
ijosar-844	139	7	paradigm	paradigm	NOUN
ijosar-844	139	8	in	in	ADP
ijosar-844	139	9	financial	financial	ADJ
ijosar-844	139	10	reporting	reporting	NOUN
ijosar-844	139	11	and	and	CCONJ
ijosar-844	139	12	the	the	DET
ijosar-844	139	13	income	income	NOUN
ijosar-844	139	14	smoothing	smooth	VERB
ijosar-844	139	15	behaviour	behaviour	NOUN
ijosar-844	139	16	of	of	ADP
ijosar-844	139	17	nigerian	nigerian	ADJ
ijosar-844	139	18	banks	bank	NOUN
ijosar-844	139	19	.	.	PUNCT
ijosar-844	140	1	nigerian	nigerian	ADJ
ijosar-844	140	2	journal	journal	PROPN
ijosar-844	140	3	of	of	ADP
ijosar-844	140	4	accounting	accounting	NOUN
ijosar-844	140	5	research	research	NOUN
ijosar-844	140	6	,	,	PUNCT
ijosar-844	140	7	(	(	PUNCT
ijosar-844	140	8	5	5	NUM
ijosar-844	140	9	)	)	PUNCT
ijosar-844	140	10	,	,	PUNCT
ijosar-844	140	11	84	84	NUM
ijosar-844	140	12	-	-	SYM
ijosar-844	140	13	94	94	NUM
ijosar-844	140	14	,	,	PUNCT
ijosar-844	140	15	department	department	NOUN
ijosar-844	140	16	of	of	ADP
ijosar-844	140	17	accounting	accounting	NOUN
ijosar-844	140	18	,	,	PUNCT
ijosar-844	140	19	ahmadu	ahmadu	PROPN
ijosar-844	140	20	bello	bello	PROPN
ijosar-844	140	21	university	university	PROPN
ijosar-844	140	22	,	,	PUNCT
ijosar-844	140	23	zaria	zaria	PROPN
ijosar-844	140	24	.	.	PUNCT
ijosar-844	141	1	beest	beest	PROPN
ijosar-844	141	2	,	,	PUNCT
ijosar-844	141	3	f.	f.	PROPN
ijosar-844	141	4	,	,	PUNCT
ijosar-844	141	5	braanri	braanri	PROPN
ijosar-844	141	6	,	,	PUNCT
ijosar-844	141	7	g.	g.	PROPN
ijosar-844	141	8	,	,	PUNCT
ijosar-844	141	9	&	&	CCONJ
ijosar-844	141	10	boelens	boelens	PROPN
ijosar-844	141	11	,	,	PUNCT
ijosar-844	141	12	s.	s.	PROPN
ijosar-844	141	13	(	(	PUNCT
ijosar-844	141	14	2009	2009	NUM
ijosar-844	141	15	)	)	PUNCT
ijosar-844	141	16	.	.	PUNCT
ijosar-844	142	1	quality	quality	NOUN
ijosar-844	142	2	of	of	ADP
ijosar-844	142	3	financial	financial	ADJ
ijosar-844	142	4	reporting	reporting	NOUN
ijosar-844	142	5	:	:	PUNCT
ijosar-844	142	6	measuring	measure	VERB
ijosar-844	142	7	qualitative	qualitative	ADJ
ijosar-844	142	8	characteristics	characteristic	NOUN
ijosar-844	142	9	.	.	PUNCT
ijosar-844	143	1	nice	nice	ADJ
ijosar-844	143	2	.	.	PUNCT
ijosar-844	144	1	blanchette	blanchette	PROPN
ijosar-844	144	2	,	,	PUNCT
ijosar-844	144	3	m.	m.	PROPN
ijosar-844	144	4	&	&	CCONJ
ijosar-844	144	5	desfleurs	desfleurs	PROPN
ijosar-844	144	6	,	,	PUNCT
ijosar-844	144	7	a.	a.	NOUN
ijosar-844	144	8	(	(	PUNCT
ijosar-844	144	9	2011	2011	NUM
ijosar-844	144	10	)	)	PUNCT
ijosar-844	144	11	.	.	PUNCT
ijosar-844	145	1	critical	critical	ADJ
ijosar-844	145	2	perspectives	perspective	NOUN
ijosar-844	145	3	on	on	ADP
ijosar-844	145	4	the	the	DET
ijosar-844	145	5	implementation	implementation	NOUN
ijosar-844	145	6	of	of	ADP
ijosar-844	145	7	ifrs	ifrs	PROPN
ijosar-844	145	8	in	in	ADP
ijosar-844	145	9	canada	canada	PROPN
ijosar-844	145	10	.	.	PUNCT
ijosar-844	146	1	journal	journal	PROPN
ijosar-844	146	2	of	of	ADP
ijosar-844	146	3	global	global	PROPN
ijosar-844	146	4	business	business	PROPN
ijosar-844	146	5	administration	administration	PROPN
ijosar-844	146	6	,	,	PUNCT
ijosar-844	146	7	3(1	3(1	NUM
ijosar-844	146	8	)	)	PUNCT
ijosar-844	146	9	,	,	PUNCT
ijosar-844	146	10	1	1	NUM
ijosar-844	146	11	-	-	SYM
ijosar-844	146	12	35	35	NUM
ijosar-844	146	13	.	.	PUNCT
ijosar-844	147	1	blanchette	blanchette	PROPN
ijosar-844	147	2	,	,	PUNCT
ijosar-844	147	3	m.	m.	NOUN
ijosar-844	147	4	,	,	PUNCT
ijosar-844	147	5	racicot	racicot	PROPN
ijosar-844	147	6	,	,	PUNCT
ijosar-844	147	7	f.e	f.e	PROPN
ijosar-844	147	8	.	.	PROPN
ijosar-844	147	9	&	&	CCONJ
ijosar-844	147	10	girard	girard	PROPN
ijosar-844	147	11	,	,	PUNCT
ijosar-844	147	12	j.y	j.y	PROPN
ijosar-844	147	13	.	.	PROPN
ijosar-844	147	14	(	(	PUNCT
ijosar-844	147	15	2011	2011	NUM
ijosar-844	147	16	)	)	PUNCT
ijosar-844	147	17	.	.	PUNCT
ijosar-844	148	1	the	the	DET
ijosar-844	148	2	effects	effect	NOUN
ijosar-844	148	3	of	of	ADP
ijosar-844	148	4	ifrs	ifrs	NOUN
ijosar-844	148	5	on	on	ADP
ijosar-844	148	6	financial	financial	ADJ
ijosar-844	148	7	ratios	ratio	NOUN
ijosar-844	148	8	:	:	PUNCT
ijosar-844	148	9	early	early	ADJ
ijosar-844	148	10	evidence	evidence	NOUN
ijosar-844	148	11	in	in	ADP
ijosar-844	148	12	canada	canada	PROPN
ijosar-844	148	13	.	.	PUNCT
ijosar-844	149	1	cga	cga	PROPN
ijosar-844	149	2	-	-	PUNCT
ijosar-844	149	3	canada	canada	PROPN
ijosar-844	149	4	,	,	PUNCT
ijosar-844	149	5	55	55	NUM
ijosar-844	149	6	.	.	PUNCT
ijosar-844	150	1	canadian	canadian	PROPN
ijosar-844	150	2	institute	institute	PROPN
ijosar-844	150	3	of	of	ADP
ijosar-844	150	4	chartered	chartered	PROPN
ijosar-844	150	5	accountants	accountant	NOUN
ijosar-844	150	6	(	(	PUNCT
ijosar-844	150	7	cica	cica	PROPN
ijosar-844	150	8	)	)	PUNCT
ijosar-844	150	9	.	.	PUNCT
ijosar-844	151	1	(	(	PUNCT
ijosar-844	151	2	2009	2009	NUM
ijosar-844	151	3	)	)	PUNCT
ijosar-844	151	4	.	.	PUNCT
ijosar-844	152	1	the	the	DET
ijosar-844	152	2	cica	cica	PROPN
ijosar-844	152	3	's	's	PART
ijosar-844	152	4	guide	guide	NOUN
ijosar-844	152	5	to	to	ADP
ijosar-844	152	6	ifrs	ifrs	PROPN
ijosar-844	152	7	in	in	ADP
ijosar-844	152	8	canada	canada	PROPN
ijosar-844	152	9	.	.	PUNCT
ijosar-844	153	1	cica	cica	PROPN
ijosar-844	153	2	,	,	PUNCT
ijosar-844	153	3	462	462	NUM
ijosar-844	153	4	-	-	SYM
ijosar-844	153	5	473	473	NUM
ijosar-844	153	6	.	.	PUNCT
ijosar-844	154	1	ijo	ijo	PROPN
ijosar-844	154	2	journals	journal	NOUN
ijosar-844	154	3	volume	volume	NOUN
ijosar-844	154	4	06	06	NUM
ijosar-844	155	1	|	|	ADV
ijosar-844	155	2	issue	issue	NOUN
ijosar-844	155	3	12	12	NUM
ijosar-844	156	1	|	|	CCONJ
ijosar-844	156	2	december	december	PROPN
ijosar-844	156	3	2023	2023	NUM
ijosar-844	157	1	|	|	ADV
ijosar-844	157	2	https://ijojournals.com/index.php/bm/index	https://ijojournals.com/index.php/bm/index	NOUN
ijosar-844	157	3	31	31	NUM
ijosar-844	157	4	accounting	accounting	NOUN
ijosar-844	157	5	standard	standard	NOUN
ijosar-844	157	6	and	and	CCONJ
ijosar-844	157	7	quality	quality	NOUN
ijosar-844	157	8	of	of	ADP
ijosar-844	157	9	financial	financial	ADJ
ijosar-844	157	10	reports	report	NOUN
ijosar-844	157	11	of	of	ADP
ijosar-844	157	12	quoted	quote	VERB
ijosar-844	157	13	deposit	deposit	NOUN
ijosar-844	157	14	money	money	NOUN
ijosar-844	157	15	banks	bank	NOUN
ijosar-844	157	16	in	in	ADP
ijosar-844	157	17	nigeria	nigeria	PROPN
ijosar-844	157	18	solomon	solomon	PROPN
ijosar-844	157	19	egbe	egbe	PROPN
ijosar-844	157	20	abstract	abstract	ADJ
ijosar-844	157	21	key	key	ADJ
ijosar-844	157	22	words	word	NOUN
ijosar-844	157	23	:	:	PUNCT
ijosar-844	157	24	timeliness	timeliness	NOUN
ijosar-844	157	25	.	.	PUNCT
ijosar-844	158	1	relevance	relevance	NOUN
ijosar-844	158	2	.	.	PUNCT
ijosar-844	159	1	faithful	faithful	ADJ
ijosar-844	159	2	representation.quoted	representation.quote	VERB
ijosar-844	159	3	deposit	deposit	NOUN
ijosar-844	159	4	money	money	NOUN
ijosar-844	159	5	banks	bank	NOUN
ijosar-844	159	6	.	.	PUNCT
ijosar-844	160	1	introduction	introduction	NOUN
ijosar-844	160	2	literature	literature	PROPN
ijosar-844	160	3	review	review	PROPN
ijosar-844	160	4	accounting	accounting	NOUN
ijosar-844	160	5	standards	standard	NOUN
ijosar-844	160	6	quality	quality	NOUN
ijosar-844	160	7	of	of	ADP
ijosar-844	160	8	financial	financial	ADJ
ijosar-844	160	9	reports	report	NOUN
ijosar-844	160	10	empirical	empirical	ADJ
ijosar-844	160	11	reviews	review	NOUN
ijosar-844	160	12	population	population	NOUN
ijosar-844	160	13	for	for	ADP
ijosar-844	160	14	the	the	DET
ijosar-844	160	15	study	study	NOUN
ijosar-844	160	16	nature/	nature/	NUM
ijosar-844	160	17	sources	source	NOUN
ijosar-844	160	18	of	of	ADP
ijosar-844	160	19	data	datum	NOUN
ijosar-844	160	20	method	method	NOUN
ijosar-844	160	21	of	of	ADP
ijosar-844	160	22	data	datum	NOUN
ijosar-844	160	23	analysis	analysis	NOUN
ijosar-844	160	24	model	model	NOUN
ijosar-844	160	25	specification	specification	NOUN
ijosar-844	160	26	functional	functional	ADJ
ijosar-844	160	27	form	form	NOUN
ijosar-844	160	28	results	result	NOUN
ijosar-844	160	29	and	and	CCONJ
ijosar-844	160	30	discussion	discussion	NOUN
ijosar-844	160	31	discussion	discussion	NOUN
ijosar-844	160	32	of	of	ADP
ijosar-844	160	33	findings	finding	NOUN
ijosar-844	160	34	conclusion	conclusion	NOUN
ijosar-844	160	35	recommendations	recommendation	NOUN
ijosar-844	160	36	.	.	PUNCT
ijosar-844	161	1	reference	reference	NOUN