id	sid	tid	token	lemma	pos
aijbe-56	1	1	microsoft	microsoft	PROPN
aijbe-56	1	2	word	word	NOUN
aijbe-56	1	3	02_22_working_capital_management_hernandez_alvarez_roscigno_piluso.docx	02_22_working_capital_management_hernandez_alvarez_roscigno_piluso.docx	NUM
aijbe-56	1	4	american	american	ADJ
aijbe-56	1	5	interdisciplinary	interdisciplinary	ADJ
aijbe-56	1	6	journal	journal	NOUN
aijbe-56	1	7	of	of	ADP
aijbe-56	1	8	business	business	NOUN
aijbe-56	1	9	and	and	CCONJ
aijbe-56	1	10	economics	economic	NOUN
aijbe-56	1	11	issn	issn	PROPN
aijbe-56	1	12	:	:	PUNCT
aijbe-56	1	13	2837	2837	NUM
aijbe-56	1	14	-	-	SYM
aijbe-56	1	15	1909|	1909|	NUM
aijbe-56	1	16	impact	impact	NOUN
aijbe-56	1	17	factor	factor	NOUN
aijbe-56	1	18	:	:	PUNCT
aijbe-56	1	19	4.6	4.6	NUM
aijbe-56	1	20	volume	volume	NOUN
aijbe-56	1	21	.	.	PUNCT
aijbe-56	2	1	9	9	NUM
aijbe-56	2	2	,	,	PUNCT
aijbe-56	2	3	number	number	NOUN
aijbe-56	2	4	3	3	NUM
aijbe-56	2	5	;	;	PUNCT
aijbe-56	2	6	july	july	PROPN
aijbe-56	2	7	-	-	PUNCT
aijbe-56	2	8	sept	sept	PROPN
aijbe-56	2	9	,	,	PUNCT
aijbe-56	2	10	2022	2022	NUM
aijbe-56	2	11	;	;	PUNCT
aijbe-56	2	12	published	publish	VERB
aijbe-56	2	13	by	by	ADP
aijbe-56	2	14	:	:	PUNCT
aijbe-56	2	15	scientific	scientific	ADJ
aijbe-56	2	16	and	and	CCONJ
aijbe-56	2	17	academic	academic	ADJ
aijbe-56	2	18	development	development	PROPN
aijbe-56	2	19	institute	institute	PROPN
aijbe-56	2	20	(	(	PUNCT
aijbe-56	2	21	sadi	sadi	PROPN
aijbe-56	2	22	)	)	PUNCT
aijbe-56	2	23	8933	8933	NUM
aijbe-56	3	1	willis	willis	PROPN
aijbe-56	3	2	ave	ave	PROPN
aijbe-56	3	3	los	los	PROPN
aijbe-56	3	4	angeles	angeles	PROPN
aijbe-56	3	5	,	,	PUNCT
aijbe-56	3	6	california	california	PROPN
aijbe-56	3	7	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	NUM
aijbe-56	3	8	1	1	NUM
aijbe-56	3	9	american	american	ADJ
aijbe-56	3	10	interdisciplinary	interdisciplinary	ADJ
aijbe-56	3	11	journal	journal	NOUN
aijbe-56	3	12	of	of	ADP
aijbe-56	3	13	business	business	NOUN
aijbe-56	3	14	and	and	CCONJ
aijbe-56	3	15	economics	economic	NOUN
aijbe-56	4	1	|	|	ADV
aijbe-56	4	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-56	4	3	investigating	investigate	VERB
aijbe-56	4	4	the	the	DET
aijbe-56	4	5	factors	factor	NOUN
aijbe-56	4	6	influencing	influence	VERB
aijbe-56	4	7	working	work	VERB
aijbe-56	4	8	capital	capital	NOUN
aijbe-56	4	9	and	and	CCONJ
aijbe-56	4	10	profitability	profitability	NOUN
aijbe-56	4	11	in	in	ADP
aijbe-56	4	12	chilean	chilean	ADJ
aijbe-56	4	13	smes	sme	NOUN
aijbe-56	4	14	:	:	PUNCT
aijbe-56	4	15	a	a	DET
aijbe-56	4	16	statistical	statistical	ADJ
aijbe-56	4	17	analysis	analysis	NOUN
aijbe-56	4	18	santiago	santiago	PROPN
aijbe-56	4	19	chalmers	chalmer	VERB
aijbe-56	4	20	department	department	PROPN
aijbe-56	4	21	of	of	ADP
aijbe-56	4	22	management	management	NOUN
aijbe-56	4	23	and	and	CCONJ
aijbe-56	4	24	innovation	innovation	NOUN
aijbe-56	4	25	systems	system	NOUN
aijbe-56	4	26	,	,	PUNCT
aijbe-56	4	27	university	university	NOUN
aijbe-56	4	28	of	of	ADP
aijbe-56	4	29	salerno	salerno	PROPN
aijbe-56	4	30	abstract	abstract	NOUN
aijbe-56	4	31	:	:	PUNCT
aijbe-56	4	32	this	this	DET
aijbe-56	4	33	study	study	NOUN
aijbe-56	4	34	investigates	investigate	VERB
aijbe-56	4	35	the	the	DET
aijbe-56	4	36	relationship	relationship	NOUN
aijbe-56	4	37	between	between	ADP
aijbe-56	4	38	working	work	VERB
aijbe-56	4	39	capital	capital	NOUN
aijbe-56	4	40	and	and	CCONJ
aijbe-56	4	41	profitability	profitability	NOUN
aijbe-56	4	42	of	of	ADP
aijbe-56	4	43	chilean	chilean	ADJ
aijbe-56	4	44	companies	company	NOUN
aijbe-56	4	45	.	.	PUNCT
aijbe-56	5	1	a	a	DET
aijbe-56	5	2	sample	sample	NOUN
aijbe-56	5	3	of	of	ADP
aijbe-56	5	4	manufacturing	manufacturing	NOUN
aijbe-56	5	5	companies	company	NOUN
aijbe-56	5	6	from	from	ADP
aijbe-56	5	7	the	the	DET
aijbe-56	5	8	metropolitan	metropolitan	ADJ
aijbe-56	5	9	region	region	NOUN
aijbe-56	5	10	of	of	ADP
aijbe-56	5	11	santiago	santiago	PROPN
aijbe-56	5	12	was	be	AUX
aijbe-56	5	13	selected	select	VERB
aijbe-56	5	14	for	for	ADP
aijbe-56	5	15	the	the	DET
aijbe-56	5	16	survey	survey	NOUN
aijbe-56	5	17	.	.	PUNCT
aijbe-56	6	1	the	the	DET
aijbe-56	6	2	data	datum	NOUN
aijbe-56	6	3	covered	cover	VERB
aijbe-56	6	4	five	five	NUM
aijbe-56	6	5	years	year	NOUN
aijbe-56	6	6	to	to	PART
aijbe-56	6	7	allow	allow	VERB
aijbe-56	6	8	a	a	DET
aijbe-56	6	9	sufficiently	sufficiently	ADV
aijbe-56	6	10	significant	significant	ADJ
aijbe-56	6	11	observation	observation	NOUN
aijbe-56	6	12	time	time	NOUN
aijbe-56	6	13	horizon	horizon	NOUN
aijbe-56	6	14	.	.	PUNCT
aijbe-56	7	1	the	the	DET
aijbe-56	7	2	generalised	generalised	ADJ
aijbe-56	7	3	least	least	ADJ
aijbe-56	7	4	squares	square	NOUN
aijbe-56	7	5	method	method	NOUN
aijbe-56	7	6	was	be	AUX
aijbe-56	7	7	used	use	VERB
aijbe-56	7	8	to	to	PART
aijbe-56	7	9	develop	develop	VERB
aijbe-56	7	10	the	the	DET
aijbe-56	7	11	analysis	analysis	NOUN
aijbe-56	7	12	to	to	PART
aijbe-56	7	13	obtain	obtain	VERB
aijbe-56	7	14	more	more	ADV
aijbe-56	7	15	reliable	reliable	ADJ
aijbe-56	7	16	results	result	NOUN
aijbe-56	7	17	.	.	PUNCT
aijbe-56	8	1	the	the	DET
aijbe-56	8	2	empirical	empirical	ADJ
aijbe-56	8	3	results	result	NOUN
aijbe-56	8	4	suggest	suggest	VERB
aijbe-56	8	5	that	that	SCONJ
aijbe-56	8	6	the	the	DET
aijbe-56	8	7	relationship	relationship	NOUN
aijbe-56	8	8	between	between	ADP
aijbe-56	8	9	the	the	DET
aijbe-56	8	10	single	single	ADJ
aijbe-56	8	11	elements	element	NOUN
aijbe-56	8	12	of	of	ADP
aijbe-56	8	13	working	work	VERB
aijbe-56	8	14	capital	capital	NOUN
aijbe-56	8	15	and	and	CCONJ
aijbe-56	8	16	firms	firm	NOUN
aijbe-56	8	17	'	'	PART
aijbe-56	8	18	profitability	profitability	NOUN
aijbe-56	8	19	presents	present	VERB
aijbe-56	8	20	a	a	DET
aijbe-56	8	21	non	non	ADJ
aijbe-56	8	22	-	-	ADJ
aijbe-56	8	23	linear	linear	ADJ
aijbe-56	8	24	trend	trend	NOUN
aijbe-56	8	25	,	,	PUNCT
aijbe-56	8	26	confirming	confirm	VERB
aijbe-56	8	27	the	the	DET
aijbe-56	8	28	results	result	NOUN
aijbe-56	8	29	obtained	obtain	VERB
aijbe-56	8	30	in	in	ADP
aijbe-56	8	31	previous	previous	ADJ
aijbe-56	8	32	research	research	NOUN
aijbe-56	8	33	.	.	PUNCT
aijbe-56	9	1	therefore	therefore	ADV
aijbe-56	9	2	,	,	PUNCT
aijbe-56	9	3	for	for	ADP
aijbe-56	9	4	chilean	chilean	ADJ
aijbe-56	9	5	manufacturing	manufacturing	NOUN
aijbe-56	9	6	companies	company	NOUN
aijbe-56	9	7	,	,	PUNCT
aijbe-56	9	8	it	it	PRON
aijbe-56	9	9	is	be	AUX
aijbe-56	9	10	worth	worth	ADJ
aijbe-56	9	11	investing	invest	VERB
aijbe-56	9	12	in	in	ADP
aijbe-56	9	13	the	the	DET
aijbe-56	9	14	individual	individual	ADJ
aijbe-56	9	15	elements	element	NOUN
aijbe-56	9	16	of	of	ADP
aijbe-56	9	17	working	work	VERB
aijbe-56	9	18	capital	capital	NOUN
aijbe-56	9	19	until	until	SCONJ
aijbe-56	9	20	the	the	DET
aijbe-56	9	21	optimal	optimal	ADJ
aijbe-56	9	22	size	size	NOUN
aijbe-56	9	23	is	be	AUX
aijbe-56	9	24	reached	reach	VERB
aijbe-56	9	25	,	,	PUNCT
aijbe-56	9	26	as	as	SCONJ
aijbe-56	9	27	the	the	DET
aijbe-56	9	28	investment	investment	NOUN
aijbe-56	9	29	positively	positively	ADV
aijbe-56	9	30	impacts	impact	VERB
aijbe-56	9	31	profitability	profitability	NOUN
aijbe-56	9	32	.	.	PUNCT
aijbe-56	10	1	after	after	ADP
aijbe-56	10	2	exceeding	exceed	VERB
aijbe-56	10	3	the	the	DET
aijbe-56	10	4	optimal	optimal	ADJ
aijbe-56	10	5	threshold	threshold	NOUN
aijbe-56	10	6	,	,	PUNCT
aijbe-56	10	7	the	the	DET
aijbe-56	10	8	ratio	ratio	NOUN
aijbe-56	10	9	reverses	reverse	VERB
aijbe-56	10	10	,	,	PUNCT
aijbe-56	10	11	increasing	increase	VERB
aijbe-56	10	12	the	the	DET
aijbe-56	10	13	risks	risk	NOUN
aijbe-56	10	14	of	of	ADP
aijbe-56	10	15	financial	financial	ADJ
aijbe-56	10	16	difficulties	difficulty	NOUN
aijbe-56	10	17	.	.	PUNCT
aijbe-56	11	1	keywords	keyword	NOUN
aijbe-56	11	2	:	:	PUNCT
aijbe-56	11	3	working	work	VERB
aijbe-56	11	4	capital	capital	NOUN
aijbe-56	11	5	,	,	PUNCT
aijbe-56	11	6	profitability	profitability	NOUN
aijbe-56	11	7	,	,	PUNCT
aijbe-56	11	8	manufacturing	manufacturing	NOUN
aijbe-56	11	9	companies	company	NOUN
aijbe-56	11	10	,	,	PUNCT
aijbe-56	11	11	chile	chile	PROPN
aijbe-56	11	12	,	,	PUNCT
aijbe-56	11	13	non	non	ADJ
aijbe-56	11	14	-	-	ADJ
aijbe-56	11	15	linear	linear	ADJ
aijbe-56	11	16	trend	trend	NOUN
aijbe-56	11	17	,	,	PUNCT
aijbe-56	11	18	financial	financial	ADJ
aijbe-56	11	19	difficulties	difficulty	NOUN
aijbe-56	11	20	.	.	PUNCT
aijbe-56	12	1	introduction	introduction	NOUN
aijbe-56	12	2	the	the	DET
aijbe-56	12	3	management	management	NOUN
aijbe-56	12	4	of	of	ADP
aijbe-56	12	5	working	work	VERB
aijbe-56	12	6	capital	capital	NOUN
aijbe-56	12	7	(	(	PUNCT
aijbe-56	12	8	wcm	wcm	NOUN
aijbe-56	12	9	)	)	PUNCT
aijbe-56	12	10	has	have	AUX
aijbe-56	12	11	become	become	VERB
aijbe-56	12	12	increasingly	increasingly	ADV
aijbe-56	12	13	important	important	ADJ
aijbe-56	12	14	for	for	ADP
aijbe-56	12	15	companies	company	NOUN
aijbe-56	12	16	of	of	ADP
aijbe-56	12	17	all	all	DET
aijbe-56	12	18	sizes	size	NOUN
aijbe-56	12	19	due	due	ADP
aijbe-56	12	20	to	to	ADP
aijbe-56	12	21	the	the	DET
aijbe-56	12	22	various	various	ADJ
aijbe-56	12	23	crises	crisis	NOUN
aijbe-56	12	24	of	of	ADP
aijbe-56	12	25	a	a	DET
aijbe-56	12	26	financial	financial	ADJ
aijbe-56	12	27	and	and	CCONJ
aijbe-56	12	28	non	non	ADJ
aijbe-56	12	29	-	-	ADJ
aijbe-56	12	30	financial	financial	ADJ
aijbe-56	12	31	nature	nature	NOUN
aijbe-56	12	32	that	that	PRON
aijbe-56	12	33	have	have	AUX
aijbe-56	12	34	occurred	occur	VERB
aijbe-56	12	35	globally	globally	ADV
aijbe-56	12	36	in	in	ADP
aijbe-56	12	37	recent	recent	ADJ
aijbe-56	12	38	decades	decade	NOUN
aijbe-56	12	39	.	.	PUNCT
aijbe-56	13	1	the	the	DET
aijbe-56	13	2	short	short	ADJ
aijbe-56	13	3	-	-	PUNCT
aijbe-56	13	4	term	term	NOUN
aijbe-56	13	5	financial	financial	ADJ
aijbe-56	13	6	equilibrium	equilibrium	NOUN
aijbe-56	13	7	can	can	AUX
aijbe-56	13	8	affect	affect	VERB
aijbe-56	13	9	the	the	DET
aijbe-56	13	10	medium	medium	ADJ
aijbe-56	13	11	and	and	CCONJ
aijbe-56	13	12	long	long	ADJ
aijbe-56	13	13	-	-	PUNCT
aijbe-56	13	14	term	term	NOUN
aijbe-56	13	15	financial	financial	ADJ
aijbe-56	13	16	management	management	NOUN
aijbe-56	13	17	and	and	CCONJ
aijbe-56	13	18	economic	economic	ADJ
aijbe-56	13	19	stability	stability	NOUN
aijbe-56	13	20	,	,	PUNCT
aijbe-56	13	21	affecting	affect	VERB
aijbe-56	13	22	the	the	DET
aijbe-56	13	23	firm	firm	NOUN
aijbe-56	13	24	's	's	PART
aijbe-56	13	25	ability	ability	NOUN
aijbe-56	13	26	to	to	PART
aijbe-56	13	27	survive	survive	VERB
aijbe-56	13	28	.	.	PUNCT
aijbe-56	14	1	in	in	ADP
aijbe-56	14	2	the	the	DET
aijbe-56	14	3	context	context	NOUN
aijbe-56	14	4	briefly	briefly	NOUN
aijbe-56	14	5	outlined	outline	VERB
aijbe-56	14	6	,	,	PUNCT
aijbe-56	14	7	the	the	DET
aijbe-56	14	8	management	management	NOUN
aijbe-56	14	9	policy	policy	NOUN
aijbe-56	14	10	of	of	ADP
aijbe-56	14	11	each	each	DET
aijbe-56	14	12	component	component	NOUN
aijbe-56	14	13	of	of	ADP
aijbe-56	14	14	working	work	VERB
aijbe-56	14	15	capital	capital	NOUN
aijbe-56	14	16	determines	determine	VERB
aijbe-56	14	17	an	an	DET
aijbe-56	14	18	impact	impact	NOUN
aijbe-56	14	19	on	on	ADP
aijbe-56	14	20	short	short	ADJ
aijbe-56	14	21	-	-	PUNCT
aijbe-56	14	22	term	term	NOUN
aijbe-56	14	23	financial	financial	ADJ
aijbe-56	14	24	flows	flow	NOUN
aijbe-56	14	25	,	,	PUNCT
aijbe-56	14	26	affecting	affect	VERB
aijbe-56	14	27	at	at	ADP
aijbe-56	14	28	the	the	DET
aijbe-56	14	29	same	same	ADJ
aijbe-56	14	30	time	time	NOUN
aijbe-56	14	31	the	the	DET
aijbe-56	14	32	future	future	ADJ
aijbe-56	14	33	economic	economic	ADJ
aijbe-56	14	34	-	-	PUNCT
aijbe-56	14	35	financial	financial	ADJ
aijbe-56	14	36	equilibrium	equilibrium	NOUN
aijbe-56	14	37	.	.	PUNCT
aijbe-56	15	1	the	the	DET
aijbe-56	15	2	literature	literature	NOUN
aijbe-56	15	3	has	have	AUX
aijbe-56	15	4	extensively	extensively	ADV
aijbe-56	15	5	studied	study	VERB
aijbe-56	15	6	the	the	DET
aijbe-56	15	7	issue	issue	NOUN
aijbe-56	15	8	of	of	ADP
aijbe-56	15	9	working	work	VERB
aijbe-56	15	10	capital	capital	NOUN
aijbe-56	15	11	management	management	NOUN
aijbe-56	15	12	.	.	PUNCT
aijbe-56	16	1	however	however	ADV
aijbe-56	16	2	,	,	PUNCT
aijbe-56	16	3	scholars	scholar	NOUN
aijbe-56	16	4	have	have	AUX
aijbe-56	16	5	focused	focus	VERB
aijbe-56	16	6	mainly	mainly	ADV
aijbe-56	16	7	on	on	ADP
aijbe-56	16	8	companies	company	NOUN
aijbe-56	16	9	in	in	ADP
aijbe-56	16	10	developed	develop	VERB
aijbe-56	16	11	economies	economy	NOUN
aijbe-56	16	12	.	.	PUNCT
aijbe-56	17	1	over	over	ADP
aijbe-56	17	2	the	the	DET
aijbe-56	17	3	last	last	ADJ
aijbe-56	17	4	decade	decade	NOUN
aijbe-56	17	5	,	,	PUNCT
aijbe-56	17	6	the	the	DET
aijbe-56	17	7	literature	literature	NOUN
aijbe-56	17	8	has	have	AUX
aijbe-56	17	9	shifted	shift	VERB
aijbe-56	17	10	the	the	DET
aijbe-56	17	11	focus	focus	NOUN
aijbe-56	17	12	on	on	ADP
aijbe-56	17	13	companies	company	NOUN
aijbe-56	17	14	in	in	ADP
aijbe-56	17	15	emerging	emerge	VERB
aijbe-56	17	16	economies	economy	NOUN
aijbe-56	17	17	.	.	PUNCT
aijbe-56	18	1	therefore	therefore	ADV
aijbe-56	18	2	,	,	PUNCT
aijbe-56	18	3	studies	study	NOUN
aijbe-56	18	4	on	on	ADP
aijbe-56	18	5	working	work	VERB
aijbe-56	18	6	capital	capital	NOUN
aijbe-56	18	7	management	management	NOUN
aijbe-56	18	8	in	in	ADP
aijbe-56	18	9	smes	sme	NOUN
aijbe-56	18	10	in	in	ADP
aijbe-56	18	11	emerging	emerge	VERB
aijbe-56	18	12	economies	economy	NOUN
aijbe-56	18	13	deserve	deserve	VERB
aijbe-56	18	14	attention	attention	NOUN
aijbe-56	18	15	from	from	ADP
aijbe-56	18	16	researchers	researcher	NOUN
aijbe-56	18	17	.	.	PUNCT
aijbe-56	19	1	furthermore	furthermore	ADV
aijbe-56	19	2	,	,	PUNCT
aijbe-56	19	3	the	the	DET
aijbe-56	19	4	smes	sme	NOUN
aijbe-56	19	5	of	of	ADP
aijbe-56	19	6	these	these	DET
aijbe-56	19	7	economies	economy	NOUN
aijbe-56	19	8	often	often	ADV
aijbe-56	19	9	represent	represent	VERB
aijbe-56	19	10	the	the	DET
aijbe-56	19	11	backbone	backbone	NOUN
aijbe-56	19	12	of	of	ADP
aijbe-56	19	13	the	the	DET
aijbe-56	19	14	country	country	NOUN
aijbe-56	19	15	's	's	PART
aijbe-56	19	16	economic	economic	ADJ
aijbe-56	19	17	and	and	CCONJ
aijbe-56	19	18	social	social	ADJ
aijbe-56	19	19	development	development	NOUN
aijbe-56	19	20	,	,	PUNCT
aijbe-56	19	21	making	make	VERB
aijbe-56	19	22	a	a	DET
aijbe-56	19	23	significant	significant	ADJ
aijbe-56	19	24	contribution	contribution	NOUN
aijbe-56	19	25	to	to	ADP
aijbe-56	19	26	employment	employment	NOUN
aijbe-56	19	27	and	and	CCONJ
aijbe-56	19	28	gdp	gdp	NOUN
aijbe-56	19	29	.	.	PUNCT
aijbe-56	20	1	in	in	ADP
aijbe-56	20	2	the	the	DET
aijbe-56	20	3	context	context	NOUN
aijbe-56	20	4	outlined	outline	VERB
aijbe-56	20	5	,	,	PUNCT
aijbe-56	20	6	this	this	DET
aijbe-56	20	7	research	research	NOUN
aijbe-56	20	8	analyses	analyse	VERB
aijbe-56	20	9	the	the	DET
aijbe-56	20	10	relationship	relationship	NOUN
aijbe-56	20	11	between	between	ADP
aijbe-56	20	12	the	the	DET
aijbe-56	20	13	determinants	determinant	NOUN
aijbe-56	20	14	of	of	ADP
aijbe-56	20	15	working	work	VERB
aijbe-56	20	16	capital	capital	NOUN
aijbe-56	20	17	and	and	CCONJ
aijbe-56	20	18	profitability	profitability	NOUN
aijbe-56	20	19	in	in	ADP
aijbe-56	20	20	the	the	DET
aijbe-56	20	21	context	context	NOUN
aijbe-56	20	22	of	of	ADP
aijbe-56	20	23	chilean	chilean	ADJ
aijbe-56	20	24	smes	sme	NOUN
aijbe-56	20	25	to	to	PART
aijbe-56	20	26	enrich	enrich	VERB
aijbe-56	20	27	the	the	DET
aijbe-56	20	28	literature	literature	NOUN
aijbe-56	20	29	on	on	ADP
aijbe-56	20	30	the	the	DET
aijbe-56	20	31	subject	subject	NOUN
aijbe-56	20	32	and	and	CCONJ
aijbe-56	20	33	provide	provide	VERB
aijbe-56	20	34	helpful	helpful	ADJ
aijbe-56	20	35	santiago	santiago	PROPN
aijbe-56	20	36	chalmers	chalmer	NOUN
aijbe-56	20	37	(	(	PUNCT
aijbe-56	20	38	2022	2022	NUM
aijbe-56	20	39	)	)	PUNCT
aijbe-56	20	40	2	2	NUM
aijbe-56	20	41	interdisciplinary	interdisciplinary	NOUN
aijbe-56	20	42	journal	journal	NOUN
aijbe-56	20	43	of	of	ADP
aijbe-56	20	44	educational	educational	ADJ
aijbe-56	20	45	practice	practice	NOUN
aijbe-56	20	46	|	|	ADV
aijbe-56	20	47	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	20	48	information	information	NOUN
aijbe-56	20	49	to	to	ADP
aijbe-56	20	50	the	the	DET
aijbe-56	20	51	managers	manager	NOUN
aijbe-56	20	52	of	of	ADP
aijbe-56	20	53	these	these	DET
aijbe-56	20	54	companies	company	NOUN
aijbe-56	20	55	.	.	PUNCT
aijbe-56	21	1	the	the	DET
aijbe-56	21	2	paper	paper	NOUN
aijbe-56	21	3	is	be	AUX
aijbe-56	21	4	organised	organise	VERB
aijbe-56	21	5	as	as	SCONJ
aijbe-56	21	6	follows	follow	VERB
aijbe-56	21	7	.	.	PUNCT
aijbe-56	22	1	the	the	DET
aijbe-56	22	2	second	second	ADJ
aijbe-56	22	3	section	section	NOUN
aijbe-56	22	4	develops	develop	VERB
aijbe-56	22	5	the	the	DET
aijbe-56	22	6	literature	literature	PROPN
aijbe-56	22	7	review	review	NOUN
aijbe-56	22	8	.	.	PUNCT
aijbe-56	23	1	the	the	DET
aijbe-56	23	2	third	third	ADJ
aijbe-56	23	3	section	section	NOUN
aijbe-56	23	4	illustrates	illustrate	VERB
aijbe-56	23	5	the	the	DET
aijbe-56	23	6	research	research	NOUN
aijbe-56	23	7	methodology	methodology	NOUN
aijbe-56	23	8	,	,	PUNCT
aijbe-56	23	9	while	while	SCONJ
aijbe-56	23	10	the	the	DET
aijbe-56	23	11	next	next	ADJ
aijbe-56	23	12	section	section	NOUN
aijbe-56	23	13	highlights	highlight	NOUN
aijbe-56	23	14	and	and	CCONJ
aijbe-56	23	15	analyses	analyse	VERB
aijbe-56	23	16	the	the	DET
aijbe-56	23	17	results	result	NOUN
aijbe-56	23	18	.	.	PUNCT
aijbe-56	24	1	finally	finally	ADV
aijbe-56	24	2	,	,	PUNCT
aijbe-56	24	3	the	the	DET
aijbe-56	24	4	last	last	ADJ
aijbe-56	24	5	section	section	NOUN
aijbe-56	24	6	contains	contain	VERB
aijbe-56	24	7	the	the	DET
aijbe-56	24	8	concluding	concluding	NOUN
aijbe-56	24	9	remarks	remark	NOUN
aijbe-56	24	10	.	.	PUNCT
aijbe-56	25	1	1	1	X
aijbe-56	25	2	.	.	X
aijbe-56	25	3	literature	literature	NOUN
aijbe-56	25	4	review	review	VERB
aijbe-56	25	5	the	the	DET
aijbe-56	25	6	general	general	ADJ
aijbe-56	25	7	business	business	NOUN
aijbe-56	25	8	and	and	CCONJ
aijbe-56	25	9	financial	financial	ADJ
aijbe-56	25	10	literature	literature	NOUN
aijbe-56	25	11	investigating	investigate	VERB
aijbe-56	25	12	the	the	DET
aijbe-56	25	13	relationship	relationship	NOUN
aijbe-56	25	14	between	between	ADP
aijbe-56	25	15	working	work	VERB
aijbe-56	25	16	capital	capital	NOUN
aijbe-56	25	17	and	and	CCONJ
aijbe-56	25	18	business	business	NOUN
aijbe-56	25	19	performance	performance	NOUN
aijbe-56	25	20	are	be	AUX
aijbe-56	25	21	extensive	extensive	ADJ
aijbe-56	25	22	(	(	PUNCT
aijbe-56	25	23	fazzari	fazzari	NOUN
aijbe-56	25	24	and	and	CCONJ
aijbe-56	25	25	petersen	petersen	PROPN
aijbe-56	25	26	,	,	PUNCT
aijbe-56	25	27	1993	1993	NUM
aijbe-56	25	28	;	;	PUNCT
aijbe-56	25	29	deloof	deloof	NOUN
aijbe-56	25	30	,	,	PUNCT
aijbe-56	25	31	2003	2003	NUM
aijbe-56	25	32	;	;	PUNCT
aijbe-56	25	33	filbeck	filbeck	NOUN
aijbe-56	25	34	and	and	CCONJ
aijbe-56	25	35	krueger	krueger	PROPN
aijbe-56	25	36	,	,	PUNCT
aijbe-56	25	37	2005	2005	NUM
aijbe-56	25	38	;	;	PUNCT
aijbe-56	25	39	gill	gill	NOUN
aijbe-56	25	40	et	et	PROPN
aijbe-56	25	41	al	al	PROPN
aijbe-56	25	42	.	.	PROPN
aijbe-56	25	43	,	,	PUNCT
aijbe-56	25	44	2010	2010	NUM
aijbe-56	25	45	;	;	PUNCT
aijbe-56	25	46	bagchi	bagchi	NOUN
aijbe-56	25	47	and	and	CCONJ
aijbe-56	25	48	khamrui	khamrui	PROPN
aijbe-56	25	49	,	,	PUNCT
aijbe-56	25	50	2012	2012	NUM
aijbe-56	25	51	;	;	PUNCT
aijbe-56	25	52	sensini	sensini	X
aijbe-56	25	53	,	,	PUNCT
aijbe-56	25	54	2020	2020	NUM
aijbe-56	25	55	;	;	PUNCT
aijbe-56	25	56	chalmers	chalmer	NOUN
aijbe-56	25	57	et	et	PROPN
aijbe-56	25	58	al	al	PROPN
aijbe-56	25	59	.	.	PROPN
aijbe-56	25	60	,	,	PUNCT
aijbe-56	25	61	2020	2020	NUM
aijbe-56	25	62	;	;	PUNCT
aijbe-56	25	63	hernandez	hernandez	PROPN
aijbe-56	25	64	et	et	PROPN
aijbe-56	25	65	al	al	PROPN
aijbe-56	25	66	.	.	PROPN
aijbe-56	25	67	,	,	PUNCT
aijbe-56	25	68	2021	2021	NUM
aijbe-56	25	69	)	)	PUNCT
aijbe-56	25	70	.	.	PUNCT
aijbe-56	26	1	the	the	DET
aijbe-56	26	2	researchers	researcher	NOUN
aijbe-56	26	3	focused	focus	VERB
aijbe-56	26	4	their	their	PRON
aijbe-56	26	5	attention	attention	NOUN
aijbe-56	26	6	on	on	ADP
aijbe-56	26	7	different	different	ADJ
aijbe-56	26	8	aspects	aspect	NOUN
aijbe-56	26	9	in	in	ADP
aijbe-56	26	10	different	different	ADJ
aijbe-56	26	11	economic	economic	ADJ
aijbe-56	26	12	contexts	contexts	NOUN
aijbe-56	26	13	,	,	PUNCT
aijbe-56	26	14	depending	depend	VERB
aijbe-56	26	15	on	on	ADP
aijbe-56	26	16	the	the	DET
aijbe-56	26	17	research	research	NOUN
aijbe-56	26	18	perspective	perspective	NOUN
aijbe-56	26	19	sought	seek	VERB
aijbe-56	26	20	.	.	PUNCT
aijbe-56	27	1	however	however	ADV
aijbe-56	27	2	,	,	PUNCT
aijbe-56	27	3	the	the	DET
aijbe-56	27	4	prevailing	prevail	VERB
aijbe-56	27	5	literature	literature	NOUN
aijbe-56	27	6	has	have	AUX
aijbe-56	27	7	highlighted	highlight	VERB
aijbe-56	27	8	the	the	DET
aijbe-56	27	9	need	need	NOUN
aijbe-56	27	10	to	to	PART
aijbe-56	27	11	focus	focus	VERB
aijbe-56	27	12	attention	attention	NOUN
aijbe-56	27	13	on	on	ADP
aijbe-56	27	14	its	its	PRON
aijbe-56	27	15	determinants	determinant	NOUN
aijbe-56	27	16	,	,	PUNCT
aijbe-56	27	17	namely	namely	ADV
aijbe-56	27	18	liquidity	liquidity	NOUN
aijbe-56	27	19	,	,	PUNCT
aijbe-56	27	20	credits	credit	NOUN
aijbe-56	27	21	,	,	PUNCT
aijbe-56	27	22	inventories	inventory	NOUN
aijbe-56	27	23	and	and	CCONJ
aijbe-56	27	24	debts	debt	NOUN
aijbe-56	27	25	(	(	PUNCT
aijbe-56	27	26	chen	chen	PROPN
aijbe-56	27	27	et	et	PROPN
aijbe-56	27	28	al	al	PROPN
aijbe-56	27	29	.	.	PROPN
aijbe-56	27	30	,	,	PUNCT
aijbe-56	27	31	2014	2014	NUM
aijbe-56	27	32	;	;	PUNCT
aijbe-56	27	33	sanchez	sanchez	NOUN
aijbe-56	27	34	and	and	CCONJ
aijbe-56	27	35	sensini	sensini	PROPN
aijbe-56	27	36	,	,	PUNCT
aijbe-56	27	37	2017	2017	NUM
aijbe-56	27	38	;	;	PUNCT
aijbe-56	27	39	mannetta	mannetta	NOUN
aijbe-56	27	40	et	et	NOUN
aijbe-56	27	41	al	al	PROPN
aijbe-56	27	42	.	.	PROPN
aijbe-56	27	43	,	,	PUNCT
aijbe-56	27	44	2013	2013	NUM
aijbe-56	27	45	;	;	PUNCT
aijbe-56	27	46	kumar	kumar	PROPN
aijbe-56	27	47	and	and	CCONJ
aijbe-56	27	48	sun	sun	NOUN
aijbe-56	27	49	,	,	PUNCT
aijbe-56	27	50	2022	2022	NUM
aijbe-56	27	51	)	)	PUNCT
aijbe-56	27	52	.	.	PUNCT
aijbe-56	28	1	the	the	DET
aijbe-56	28	2	management	management	NOUN
aijbe-56	28	3	of	of	ADP
aijbe-56	28	4	these	these	DET
aijbe-56	28	5	variables	variable	NOUN
aijbe-56	28	6	affects	affect	VERB
aijbe-56	28	7	the	the	DET
aijbe-56	28	8	short	short	ADJ
aijbe-56	28	9	-	-	PUNCT
aijbe-56	28	10	term	term	NOUN
aijbe-56	28	11	financial	financial	ADJ
aijbe-56	28	12	equilibrium	equilibrium	NOUN
aijbe-56	28	13	,	,	PUNCT
aijbe-56	28	14	also	also	ADV
aijbe-56	28	15	affecting	affect	VERB
aijbe-56	28	16	the	the	DET
aijbe-56	28	17	future	future	ADJ
aijbe-56	28	18	survival	survival	NOUN
aijbe-56	28	19	prospects	prospect	NOUN
aijbe-56	28	20	of	of	ADP
aijbe-56	28	21	the	the	DET
aijbe-56	28	22	company	company	NOUN
aijbe-56	28	23	.	.	PUNCT
aijbe-56	29	1	in	in	ADP
aijbe-56	29	2	any	any	DET
aijbe-56	29	3	case	case	NOUN
aijbe-56	29	4	,	,	PUNCT
aijbe-56	29	5	the	the	DET
aijbe-56	29	6	efficient	efficient	ADJ
aijbe-56	29	7	and	and	CCONJ
aijbe-56	29	8	effective	effective	ADJ
aijbe-56	29	9	management	management	NOUN
aijbe-56	29	10	of	of	ADP
aijbe-56	29	11	working	work	VERB
aijbe-56	29	12	capital	capital	NOUN
aijbe-56	29	13	requires	require	VERB
aijbe-56	29	14	that	that	SCONJ
aijbe-56	29	15	current	current	ADJ
aijbe-56	29	16	assets	asset	NOUN
aijbe-56	29	17	content	content	VERB
aijbe-56	29	18	the	the	DET
aijbe-56	29	19	company	company	NOUN
aijbe-56	29	20	with	with	ADP
aijbe-56	29	21	sufficient	sufficient	ADJ
aijbe-56	29	22	cash	cash	NOUN
aijbe-56	29	23	flows	flow	NOUN
aijbe-56	29	24	to	to	PART
aijbe-56	29	25	pay	pay	VERB
aijbe-56	29	26	short	short	ADJ
aijbe-56	29	27	-	-	PUNCT
aijbe-56	29	28	term	term	NOUN
aijbe-56	29	29	debts	debt	NOUN
aijbe-56	29	30	,	,	PUNCT
aijbe-56	29	31	aiming	aim	VERB
aijbe-56	29	32	to	to	PART
aijbe-56	29	33	optimise	optimise	VERB
aijbe-56	29	34	the	the	DET
aijbe-56	29	35	relationship	relationship	NOUN
aijbe-56	29	36	between	between	ADP
aijbe-56	29	37	risk	risk	NOUN
aijbe-56	29	38	and	and	CCONJ
aijbe-56	29	39	profitability	profitability	NOUN
aijbe-56	29	40	(	(	PUNCT
aijbe-56	29	41	mannetta	mannetta	NOUN
aijbe-56	29	42	,	,	PUNCT
aijbe-56	29	43	2014	2014	NUM
aijbe-56	29	44	;	;	PUNCT
aijbe-56	29	45	chalmers	chalmer	VERB
aijbe-56	29	46	et	et	PROPN
aijbe-56	29	47	al	al	PROPN
aijbe-56	29	48	.	.	PROPN
aijbe-56	29	49	,	,	PUNCT
aijbe-56	29	50	2020	2020	NUM
aijbe-56	29	51	)	)	PUNCT
aijbe-56	29	52	.	.	PUNCT
aijbe-56	30	1	any	any	DET
aijbe-56	30	2	choice	choice	NOUN
aijbe-56	30	3	regarding	regard	VERB
aijbe-56	30	4	any	any	DET
aijbe-56	30	5	variable	variable	NOUN
aijbe-56	30	6	of	of	ADP
aijbe-56	30	7	working	work	VERB
aijbe-56	30	8	capital	capital	NOUN
aijbe-56	30	9	necessarily	necessarily	ADV
aijbe-56	30	10	impacts	impact	VERB
aijbe-56	30	11	all	all	DET
aijbe-56	30	12	the	the	DET
aijbe-56	30	13	others	other	NOUN
aijbe-56	30	14	,	,	PUNCT
aijbe-56	30	15	influencing	influence	VERB
aijbe-56	30	16	the	the	DET
aijbe-56	30	17	financial	financial	ADJ
aijbe-56	30	18	and	and	CCONJ
aijbe-56	30	19	economic	economic	ADJ
aijbe-56	30	20	dimension	dimension	NOUN
aijbe-56	30	21	of	of	ADP
aijbe-56	30	22	the	the	DET
aijbe-56	30	23	company	company	NOUN
aijbe-56	30	24	and	and	CCONJ
aijbe-56	30	25	,	,	PUNCT
aijbe-56	30	26	therefore	therefore	ADV
aijbe-56	30	27	,	,	PUNCT
aijbe-56	30	28	the	the	DET
aijbe-56	30	29	risk	risk	NOUN
aijbe-56	30	30	of	of	ADP
aijbe-56	30	31	financial	financial	ADJ
aijbe-56	30	32	difficulties	difficulty	NOUN
aijbe-56	30	33	and	and	CCONJ
aijbe-56	30	34	,	,	PUNCT
aijbe-56	30	35	more	more	ADV
aijbe-56	30	36	generally	generally	ADV
aijbe-56	30	37	,	,	PUNCT
aijbe-56	30	38	the	the	DET
aijbe-56	30	39	business	business	NOUN
aijbe-56	30	40	risk	risk	NOUN
aijbe-56	30	41	(	(	PUNCT
aijbe-56	30	42	sen	sen	PROPN
aijbe-56	30	43	and	and	CCONJ
aijbe-56	30	44	oruc	oruc	PROPN
aijbe-56	30	45	,	,	PUNCT
aijbe-56	30	46	2009	2009	NUM
aijbe-56	30	47	;	;	PUNCT
aijbe-56	30	48	alipour	alipour	ADJ
aijbe-56	30	49	,	,	PUNCT
aijbe-56	30	50	2011	2011	NUM
aijbe-56	30	51	;	;	PUNCT
aijbe-56	30	52	alvarez	alvarez	PROPN
aijbe-56	30	53	et	et	PROPN
aijbe-56	30	54	al	al	PROPN
aijbe-56	30	55	.	.	PROPN
aijbe-56	30	56	,	,	PUNCT
aijbe-56	30	57	2021	2021	NUM
aijbe-56	30	58	)	)	PUNCT
aijbe-56	30	59	.	.	PUNCT
aijbe-56	31	1	increasing	increase	VERB
aijbe-56	31	2	sales	sale	NOUN
aijbe-56	31	3	through	through	ADP
aijbe-56	31	4	a	a	DET
aijbe-56	31	5	longer	long	ADJ
aijbe-56	31	6	extension	extension	NOUN
aijbe-56	31	7	to	to	ADP
aijbe-56	31	8	customers	customer	NOUN
aijbe-56	31	9	can	can	AUX
aijbe-56	31	10	help	help	VERB
aijbe-56	31	11	increase	increase	VERB
aijbe-56	31	12	turnover	turnover	NOUN
aijbe-56	31	13	and	and	CCONJ
aijbe-56	31	14	profitability	profitability	NOUN
aijbe-56	31	15	.	.	PUNCT
aijbe-56	32	1	however	however	ADV
aijbe-56	32	2	,	,	PUNCT
aijbe-56	32	3	the	the	DET
aijbe-56	32	4	possible	possible	ADJ
aijbe-56	32	5	consequences	consequence	NOUN
aijbe-56	32	6	of	of	ADP
aijbe-56	32	7	this	this	DET
aijbe-56	32	8	expansionary	expansionary	ADJ
aijbe-56	32	9	policy	policy	NOUN
aijbe-56	32	10	must	must	AUX
aijbe-56	32	11	also	also	ADV
aijbe-56	32	12	be	be	AUX
aijbe-56	32	13	carefully	carefully	ADV
aijbe-56	32	14	considered	consider	VERB
aijbe-56	32	15	.	.	PUNCT
aijbe-56	33	1	extending	extend	VERB
aijbe-56	33	2	customer	customer	NOUN
aijbe-56	33	3	collection	collection	NOUN
aijbe-56	33	4	times	time	NOUN
aijbe-56	33	5	can	can	AUX
aijbe-56	33	6	cause	cause	VERB
aijbe-56	33	7	economic	economic	ADJ
aijbe-56	33	8	tensions	tension	NOUN
aijbe-56	33	9	if	if	SCONJ
aijbe-56	33	10	actions	action	NOUN
aijbe-56	33	11	are	be	AUX
aijbe-56	33	12	not	not	PART
aijbe-56	33	13	taken	take	VERB
aijbe-56	33	14	to	to	PART
aijbe-56	33	15	balance	balance	VERB
aijbe-56	33	16	the	the	DET
aijbe-56	33	17	extension	extension	NOUN
aijbe-56	33	18	of	of	ADP
aijbe-56	33	19	the	the	DET
aijbe-56	33	20	entry	entry	NOUN
aijbe-56	33	21	financial	financial	ADJ
aijbe-56	33	22	cycle	cycle	NOUN
aijbe-56	33	23	.	.	PUNCT
aijbe-56	34	1	furthermore	furthermore	ADV
aijbe-56	34	2	,	,	PUNCT
aijbe-56	34	3	the	the	DET
aijbe-56	34	4	shift	shift	NOUN
aijbe-56	34	5	in	in	ADP
aijbe-56	34	6	sales	sale	NOUN
aijbe-56	34	7	collection	collection	NOUN
aijbe-56	34	8	times	time	NOUN
aijbe-56	34	9	can	can	AUX
aijbe-56	34	10	lead	lead	VERB
aijbe-56	34	11	to	to	ADP
aijbe-56	34	12	an	an	DET
aijbe-56	34	13	increase	increase	NOUN
aijbe-56	34	14	in	in	ADP
aijbe-56	34	15	the	the	DET
aijbe-56	34	16	level	level	NOUN
aijbe-56	34	17	of	of	ADP
aijbe-56	34	18	risk	risk	NOUN
aijbe-56	34	19	due	due	ADP
aijbe-56	34	20	to	to	ADP
aijbe-56	34	21	possible	possible	ADJ
aijbe-56	34	22	financial	financial	ADJ
aijbe-56	34	23	difficulties	difficulty	NOUN
aijbe-56	34	24	for	for	ADP
aijbe-56	34	25	customers	customer	NOUN
aijbe-56	34	26	(	(	PUNCT
aijbe-56	34	27	mannetta	mannetta	NOUN
aijbe-56	34	28	et	et	NOUN
aijbe-56	34	29	al	al	PROPN
aijbe-56	34	30	.	.	PROPN
aijbe-56	34	31	,	,	PUNCT
aijbe-56	34	32	2013	2013	NUM
aijbe-56	34	33	;	;	PUNCT
aijbe-56	34	34	sensini	sensini	X
aijbe-56	34	35	,	,	PUNCT
aijbe-56	34	36	2016	2016	NUM
aijbe-56	34	37	;	;	PUNCT
aijbe-56	34	38	diaz	diaz	PROPN
aijbe-56	34	39	and	and	CCONJ
aijbe-56	34	40	vazquez	vazquez	PROPN
aijbe-56	34	41	,	,	PUNCT
aijbe-56	34	42	2019	2019	NUM
aijbe-56	34	43	;	;	PUNCT
aijbe-56	34	44	shan	shan	PROPN
aijbe-56	34	45	et	et	PROPN
aijbe-56	34	46	al	al	PROPN
aijbe-56	34	47	.	.	PROPN
aijbe-56	34	48	,	,	PUNCT
aijbe-56	34	49	2019	2019	NUM
aijbe-56	34	50	;	;	PUNCT
aijbe-56	34	51	chalmers	chalmer	NOUN
aijbe-56	34	52	and	and	CCONJ
aijbe-56	34	53	diaz	diaz	PROPN
aijbe-56	34	54	,	,	PUNCT
aijbe-56	34	55	2022	2022	NUM
aijbe-56	34	56	;	;	PUNCT
aijbe-56	34	57	kumar	kumar	PROPN
aijbe-56	34	58	and	and	CCONJ
aijbe-56	34	59	sun	sun	NOUN
aijbe-56	34	60	,	,	PUNCT
aijbe-56	34	61	2022	2022	NUM
aijbe-56	34	62	)	)	PUNCT
aijbe-56	34	63	.	.	PUNCT
aijbe-56	35	1	this	this	DET
aijbe-56	35	2	reasoning	reasoning	NOUN
aijbe-56	35	3	can	can	AUX
aijbe-56	35	4	also	also	ADV
aijbe-56	35	5	be	be	AUX
aijbe-56	35	6	extended	extend	VERB
aijbe-56	35	7	to	to	ADP
aijbe-56	35	8	the	the	DET
aijbe-56	35	9	other	other	ADJ
aijbe-56	35	10	components	component	NOUN
aijbe-56	35	11	of	of	ADP
aijbe-56	35	12	working	work	VERB
aijbe-56	35	13	capital	capital	NOUN
aijbe-56	35	14	.	.	PUNCT
aijbe-56	36	1	for	for	ADP
aijbe-56	36	2	example	example	NOUN
aijbe-56	36	3	,	,	PUNCT
aijbe-56	36	4	warehouse	warehouse	NOUN
aijbe-56	36	5	management	management	NOUN
aijbe-56	36	6	policies	policy	NOUN
aijbe-56	36	7	,	,	PUNCT
aijbe-56	36	8	which	which	PRON
aijbe-56	36	9	represent	represent	VERB
aijbe-56	36	10	the	the	DET
aijbe-56	36	11	link	link	NOUN
aijbe-56	36	12	between	between	ADP
aijbe-56	36	13	production	production	NOUN
aijbe-56	36	14	and	and	CCONJ
aijbe-56	36	15	sales	sale	NOUN
aijbe-56	36	16	(	(	PUNCT
aijbe-56	36	17	sensini	sensini	NOUN
aijbe-56	36	18	,	,	PUNCT
aijbe-56	36	19	2020	2020	NUM
aijbe-56	36	20	)	)	PUNCT
aijbe-56	36	21	,	,	PUNCT
aijbe-56	36	22	also	also	ADV
aijbe-56	36	23	significantly	significantly	ADV
aijbe-56	36	24	impact	impact	VERB
aijbe-56	36	25	the	the	DET
aijbe-56	36	26	company	company	NOUN
aijbe-56	36	27	's	's	PART
aijbe-56	36	28	financial	financial	ADJ
aijbe-56	36	29	flows	flow	NOUN
aijbe-56	36	30	.	.	PUNCT
aijbe-56	37	1	consequently	consequently	ADV
aijbe-56	37	2	,	,	PUNCT
aijbe-56	37	3	the	the	DET
aijbe-56	37	4	choice	choice	NOUN
aijbe-56	37	5	of	of	ADP
aijbe-56	37	6	greater	great	ADJ
aijbe-56	37	7	or	or	CCONJ
aijbe-56	37	8	lesser	less	ADJ
aijbe-56	37	9	supplies	supply	NOUN
aijbe-56	37	10	in	in	ADP
aijbe-56	37	11	specific	specific	ADJ
aijbe-56	37	12	periods	period	NOUN
aijbe-56	37	13	and	and	CCONJ
aijbe-56	37	14	the	the	DET
aijbe-56	37	15	stock	stock	NOUN
aijbe-56	37	16	management	management	NOUN
aijbe-56	37	17	policy	policy	NOUN
aijbe-56	37	18	must	must	AUX
aijbe-56	37	19	be	be	AUX
aijbe-56	37	20	carefully	carefully	ADV
aijbe-56	37	21	considered	consider	VERB
aijbe-56	37	22	.	.	PUNCT
aijbe-56	38	1	likewise	likewise	ADV
aijbe-56	38	2	,	,	PUNCT
aijbe-56	38	3	debt	debt	NOUN
aijbe-56	38	4	management	management	NOUN
aijbe-56	38	5	deserves	deserve	VERB
aijbe-56	38	6	the	the	DET
aijbe-56	38	7	same	same	ADJ
aijbe-56	38	8	attention	attention	NOUN
aijbe-56	38	9	.	.	PUNCT
aijbe-56	39	1	the	the	DET
aijbe-56	39	2	extension	extension	NOUN
aijbe-56	39	3	of	of	ADP
aijbe-56	39	4	the	the	DET
aijbe-56	39	5	payment	payment	NOUN
aijbe-56	39	6	time	time	NOUN
aijbe-56	39	7	of	of	ADP
aijbe-56	39	8	debts	debt	NOUN
aijbe-56	39	9	,	,	PUNCT
aijbe-56	39	10	if	if	SCONJ
aijbe-56	39	11	on	on	ADP
aijbe-56	39	12	the	the	DET
aijbe-56	39	13	hand	hand	NOUN
aijbe-56	39	14	it	it	PRON
aijbe-56	39	15	can	can	AUX
aijbe-56	39	16	favour	favour	VERB
aijbe-56	39	17	the	the	DET
aijbe-56	39	18	availability	availability	NOUN
aijbe-56	39	19	of	of	ADP
aijbe-56	39	20	more	more	ADV
aijbe-56	39	21	significant	significant	ADJ
aijbe-56	39	22	financial	financial	ADJ
aijbe-56	39	23	resources	resource	NOUN
aijbe-56	39	24	in	in	ADP
aijbe-56	39	25	the	the	DET
aijbe-56	39	26	short	short	ADJ
aijbe-56	39	27	term	term	NOUN
aijbe-56	39	28	;	;	PUNCT
aijbe-56	39	29	on	on	ADP
aijbe-56	39	30	the	the	DET
aijbe-56	39	31	other	other	ADJ
aijbe-56	39	32	hand	hand	NOUN
aijbe-56	39	33	,	,	PUNCT
aijbe-56	39	34	it	it	PRON
aijbe-56	39	35	can	can	AUX
aijbe-56	39	36	worsen	worsen	VERB
aijbe-56	39	37	relations	relation	NOUN
aijbe-56	39	38	with	with	ADP
aijbe-56	39	39	suppliers	supplier	NOUN
aijbe-56	39	40	(	(	PUNCT
aijbe-56	39	41	campos	campos	PROPN
aijbe-56	39	42	et	et	PROPN
aijbe-56	39	43	al	al	PROPN
aijbe-56	39	44	.	.	PROPN
aijbe-56	39	45	,	,	PUNCT
aijbe-56	39	46	2014	2014	NUM
aijbe-56	39	47	;	;	PUNCT
aijbe-56	39	48	chalmers	chalmer	VERB
aijbe-56	39	49	et	et	PROPN
aijbe-56	39	50	al	al	PROPN
aijbe-56	39	51	.	.	PROPN
aijbe-56	39	52	,	,	PUNCT
aijbe-56	39	53	2014	2014	NUM
aijbe-56	39	54	;	;	PUNCT
aijbe-56	39	55	chen	chen	PROPN
aijbe-56	39	56	et	et	PROPN
aijbe-56	39	57	al	al	PROPN
aijbe-56	39	58	.	.	PROPN
aijbe-56	39	59	,	,	PUNCT
aijbe-56	39	60	2014	2014	NUM
aijbe-56	39	61	;	;	PUNCT
aijbe-56	39	62	chalmers	chalmer	NOUN
aijbe-56	39	63	and	and	CCONJ
aijbe-56	39	64	diaz	diaz	PROPN
aijbe-56	39	65	,	,	PUNCT
aijbe-56	39	66	2022	2022	NUM
aijbe-56	39	67	)	)	PUNCT
aijbe-56	39	68	.	.	PUNCT
aijbe-56	40	1	concerning	concern	VERB
aijbe-56	40	2	each	each	PRON
aijbe-56	40	3	of	of	ADP
aijbe-56	40	4	the	the	DET
aijbe-56	40	5	working	work	VERB
aijbe-56	40	6	capital	capital	NOUN
aijbe-56	40	7	variables	variable	NOUN
aijbe-56	40	8	mentioned	mention	VERB
aijbe-56	40	9	,	,	PUNCT
aijbe-56	40	10	the	the	DET
aijbe-56	40	11	literature	literature	NOUN
aijbe-56	40	12	has	have	AUX
aijbe-56	40	13	often	often	ADV
aijbe-56	40	14	found	find	VERB
aijbe-56	40	15	conflicting	conflicting	ADJ
aijbe-56	40	16	results	result	NOUN
aijbe-56	40	17	.	.	PUNCT
aijbe-56	41	1	the	the	DET
aijbe-56	41	2	company	company	NOUN
aijbe-56	41	3	's	's	PART
aijbe-56	41	4	size	size	NOUN
aijbe-56	41	5	,	,	PUNCT
aijbe-56	41	6	the	the	DET
aijbe-56	41	7	different	different	ADJ
aijbe-56	41	8	economic	economic	ADJ
aijbe-56	41	9	contexts	contexts	NOUN
aijbe-56	41	10	,	,	PUNCT
aijbe-56	41	11	and	and	CCONJ
aijbe-56	41	12	the	the	DET
aijbe-56	41	13	different	different	ADJ
aijbe-56	41	14	survey	survey	NOUN
aijbe-56	41	15	perspectives	perspective	NOUN
aijbe-56	41	16	used	use	VERB
aijbe-56	41	17	from	from	ADP
aijbe-56	41	18	time	time	NOUN
aijbe-56	41	19	to	to	ADP
aijbe-56	41	20	time	time	NOUN
aijbe-56	41	21	are	be	AUX
aijbe-56	41	22	the	the	DET
aijbe-56	41	23	cause	cause	NOUN
aijbe-56	41	24	of	of	ADP
aijbe-56	41	25	these	these	DET
aijbe-56	41	26	divergences	divergence	NOUN
aijbe-56	41	27	in	in	ADP
aijbe-56	41	28	the	the	DET
aijbe-56	41	29	corporate	corporate	ADJ
aijbe-56	41	30	and	and	CCONJ
aijbe-56	41	31	financial	financial	ADJ
aijbe-56	41	32	literature	literature	NOUN
aijbe-56	41	33	.	.	PUNCT
aijbe-56	42	1	in	in	ADP
aijbe-56	42	2	this	this	DET
aijbe-56	42	3	regard	regard	NOUN
aijbe-56	42	4	,	,	PUNCT
aijbe-56	42	5	scholars	scholar	NOUN
aijbe-56	42	6	have	have	AUX
aijbe-56	42	7	suggested	suggest	VERB
aijbe-56	42	8	that	that	SCONJ
aijbe-56	42	9	negative	negative	ADJ
aijbe-56	42	10	,	,	PUNCT
aijbe-56	42	11	positive	positive	ADJ
aijbe-56	42	12	and	and	CCONJ
aijbe-56	42	13	non	non	ADJ
aijbe-56	42	14	-	-	ADJ
aijbe-56	42	15	linear	linear	ADJ
aijbe-56	42	16	relationships	relationship	NOUN
aijbe-56	42	17	can	can	AUX
aijbe-56	42	18	emerge	emerge	VERB
aijbe-56	42	19	between	between	ADP
aijbe-56	42	20	the	the	DET
aijbe-56	42	21	individual	individual	ADJ
aijbe-56	42	22	determinants	determinant	NOUN
aijbe-56	42	23	of	of	ADP
aijbe-56	42	24	working	work	VERB
aijbe-56	42	25	capital	capital	NOUN
aijbe-56	42	26	and	and	CCONJ
aijbe-56	42	27	profitability	profitability	NOUN
aijbe-56	42	28	.	.	PUNCT
aijbe-56	43	1	in	in	ADP
aijbe-56	43	2	particular	particular	ADJ
aijbe-56	43	3	,	,	PUNCT
aijbe-56	43	4	some	some	DET
aijbe-56	43	5	authors	author	NOUN
aijbe-56	43	6	have	have	AUX
aijbe-56	43	7	suggested	suggest	VERB
aijbe-56	43	8	a	a	DET
aijbe-56	43	9	negative	negative	ADJ
aijbe-56	43	10	relationship	relationship	NOUN
aijbe-56	43	11	between	between	ADP
aijbe-56	43	12	the	the	DET
aijbe-56	43	13	cash	cash	NOUN
aijbe-56	43	14	conversion	conversion	NOUN
aijbe-56	43	15	cycle	cycle	NOUN
aijbe-56	43	16	(	(	PUNCT
aijbe-56	43	17	ccc	ccc	PROPN
aijbe-56	43	18	)	)	PUNCT
aijbe-56	43	19	and	and	CCONJ
aijbe-56	43	20	profitability	profitability	NOUN
aijbe-56	43	21	,	,	PUNCT
aijbe-56	43	22	measured	measure	VERB
aijbe-56	43	23	by	by	ADP
aijbe-56	43	24	roa	roa	PROPN
aijbe-56	43	25	and	and	CCONJ
aijbe-56	43	26	roe	roe	PROPN
aijbe-56	43	27	,	,	PUNCT
aijbe-56	43	28	also	also	ADV
aijbe-56	43	29	finding	find	VERB
aijbe-56	43	30	a	a	DET
aijbe-56	43	31	negative	negative	ADJ
aijbe-56	43	32	relationship	relationship	NOUN
aijbe-56	43	33	between	between	ADP
aijbe-56	43	34	the	the	DET
aijbe-56	43	35	ccc	ccc	NOUN
aijbe-56	43	36	and	and	CCONJ
aijbe-56	43	37	the	the	DET
aijbe-56	43	38	other	other	ADJ
aijbe-56	43	39	determinants	determinant	NOUN
aijbe-56	43	40	of	of	ADP
aijbe-56	43	41	working	work	VERB
aijbe-56	43	42	capital	capital	NOUN
aijbe-56	43	43	.	.	PUNCT
aijbe-56	44	1	(	(	PUNCT
aijbe-56	44	2	wang	wang	PROPN
aijbe-56	44	3	,	,	PUNCT
aijbe-56	44	4	2002	2002	NUM
aijbe-56	44	5	;	;	PUNCT
aijbe-56	44	6	nobanee	nobanee	PROPN
aijbe-56	44	7	et	et	PROPN
aijbe-56	44	8	al	al	PROPN
aijbe-56	44	9	.	.	PROPN
aijbe-56	44	10	,	,	PUNCT
aijbe-56	44	11	2011	2011	NUM
aijbe-56	44	12	;	;	PUNCT
aijbe-56	44	13	tauringana	tauringana	PROPN
aijbe-56	44	14	and	and	CCONJ
aijbe-56	44	15	afrifa	afrifa	PROPN
aijbe-56	44	16	,	,	PUNCT
aijbe-56	44	17	2013	2013	NUM
aijbe-56	44	18	;	;	PUNCT
aijbe-56	44	19	ching	ching	PROPN
aijbe-56	44	20	et	et	PROPN
aijbe-56	44	21	al	al	PROPN
aijbe-56	44	22	.	.	PROPN
aijbe-56	44	23	,	,	PUNCT
aijbe-56	44	24	2011	2011	NUM
aijbe-56	44	25	;	;	PUNCT
aijbe-56	44	26	mannetta	mannetta	NOUN
aijbe-56	44	27	and	and	CCONJ
aijbe-56	44	28	zhang	zhang	PROPN
aijbe-56	44	29	,	,	PUNCT
aijbe-56	44	30	2014	2014	NUM
aijbe-56	44	31	:	:	PUNCT
aijbe-56	45	1	chalmers	chalmer	NOUN
aijbe-56	45	2	and	and	CCONJ
aijbe-56	45	3	diaz	diaz	PROPN
aijbe-56	45	4	,	,	PUNCT
aijbe-56	45	5	2022	2022	NUM
aijbe-56	45	6	)	)	PUNCT
aijbe-56	45	7	.	.	PUNCT
aijbe-56	46	1	other	other	ADJ
aijbe-56	46	2	studies	study	NOUN
aijbe-56	46	3	have	have	AUX
aijbe-56	46	4	suggested	suggest	VERB
aijbe-56	46	5	a	a	DET
aijbe-56	46	6	positive	positive	ADJ
aijbe-56	46	7	relationship	relationship	NOUN
aijbe-56	46	8	between	between	ADP
aijbe-56	46	9	working	work	VERB
aijbe-56	46	10	capital	capital	NOUN
aijbe-56	46	11	management	management	NOUN
aijbe-56	46	12	and	and	CCONJ
aijbe-56	46	13	corporate	corporate	ADJ
aijbe-56	46	14	profitability	profitability	NOUN
aijbe-56	46	15	(	(	PUNCT
aijbe-56	46	16	gill	gill	NOUN
aijbe-56	46	17	et	et	NOUN
aijbe-56	46	18	al	al	PROPN
aijbe-56	46	19	.	.	PROPN
aijbe-56	46	20	,	,	PUNCT
aijbe-56	46	21	2010	2010	NUM
aijbe-56	46	22	;	;	PUNCT
aijbe-56	46	23	sharma	sharma	PROPN
aijbe-56	46	24	and	and	CCONJ
aijbe-56	46	25	kumar	kumar	PROPN
aijbe-56	46	26	,	,	PUNCT
aijbe-56	46	27	2011	2011	NUM
aijbe-56	46	28	)	)	PUNCT
aijbe-56	46	29	.	.	PUNCT
aijbe-56	47	1	santiago	santiago	PROPN
aijbe-56	47	2	chalmers	chalmers	PROPN
aijbe-56	47	3	(	(	PUNCT
aijbe-56	47	4	2022	2022	NUM
aijbe-56	47	5	)	)	PUNCT
aijbe-56	47	6	3	3	NUM
aijbe-56	47	7	interdisciplinary	interdisciplinary	NOUN
aijbe-56	47	8	journal	journal	NOUN
aijbe-56	47	9	of	of	ADP
aijbe-56	47	10	educational	educational	ADJ
aijbe-56	47	11	practice	practice	NOUN
aijbe-56	47	12	|	|	ADV
aijbe-56	47	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	47	14	finally	finally	ADV
aijbe-56	47	15	,	,	PUNCT
aijbe-56	47	16	other	other	ADJ
aijbe-56	47	17	studies	study	NOUN
aijbe-56	47	18	have	have	AUX
aijbe-56	47	19	highlighted	highlight	VERB
aijbe-56	47	20	a	a	DET
aijbe-56	47	21	non	non	ADJ
aijbe-56	47	22	-	-	ADJ
aijbe-56	47	23	linear	linear	ADJ
aijbe-56	47	24	relationship	relationship	NOUN
aijbe-56	47	25	between	between	ADP
aijbe-56	47	26	the	the	DET
aijbe-56	47	27	determinants	determinant	NOUN
aijbe-56	47	28	of	of	ADP
aijbe-56	47	29	working	work	VERB
aijbe-56	47	30	capital	capital	NOUN
aijbe-56	47	31	and	and	CCONJ
aijbe-56	47	32	profitability	profitability	NOUN
aijbe-56	47	33	,	,	PUNCT
aijbe-56	47	34	suggesting	suggest	VERB
aijbe-56	47	35	identifying	identify	VERB
aijbe-56	47	36	an	an	DET
aijbe-56	47	37	optimal	optimal	ADJ
aijbe-56	47	38	level	level	NOUN
aijbe-56	47	39	of	of	ADP
aijbe-56	47	40	working	work	VERB
aijbe-56	47	41	capital	capital	NOUN
aijbe-56	47	42	(	(	PUNCT
aijbe-56	47	43	diaz	diaz	PROPN
aijbe-56	47	44	and	and	CCONJ
aijbe-56	47	45	vazquez	vazquez	PROPN
aijbe-56	47	46	,	,	PUNCT
aijbe-56	47	47	2019	2019	NUM
aijbe-56	47	48	)	)	PUNCT
aijbe-56	47	49	.	.	PUNCT
aijbe-56	48	1	2	2	X
aijbe-56	48	2	.	.	X
aijbe-56	48	3	research	research	NOUN
aijbe-56	48	4	methodology	methodology	NOUN
aijbe-56	48	5	to	to	PART
aijbe-56	48	6	achieve	achieve	VERB
aijbe-56	48	7	our	our	PRON
aijbe-56	48	8	research	research	NOUN
aijbe-56	48	9	objectives	objective	NOUN
aijbe-56	48	10	,	,	PUNCT
aijbe-56	48	11	we	we	PRON
aijbe-56	48	12	have	have	AUX
aijbe-56	48	13	selected	select	VERB
aijbe-56	48	14	a	a	DET
aijbe-56	48	15	sample	sample	NOUN
aijbe-56	48	16	of	of	ADP
aijbe-56	48	17	manufacturing	manufacture	VERB
aijbe-56	48	18	companies	company	NOUN
aijbe-56	48	19	with	with	ADP
aijbe-56	48	20	registered	register	VERB
aijbe-56	48	21	offices	office	NOUN
aijbe-56	48	22	in	in	ADP
aijbe-56	48	23	the	the	DET
aijbe-56	48	24	metropolitan	metropolitan	ADJ
aijbe-56	48	25	region	region	NOUN
aijbe-56	48	26	of	of	ADP
aijbe-56	48	27	santiago	santiago	PROPN
aijbe-56	48	28	.	.	PUNCT
aijbe-56	49	1	we	we	PRON
aijbe-56	49	2	have	have	AUX
aijbe-56	49	3	chosen	choose	VERB
aijbe-56	49	4	this	this	DET
aijbe-56	49	5	region	region	NOUN
aijbe-56	49	6	because	because	SCONJ
aijbe-56	49	7	it	it	PRON
aijbe-56	49	8	is	be	AUX
aijbe-56	49	9	the	the	DET
aijbe-56	49	10	most	most	ADV
aijbe-56	49	11	representative	representative	NOUN
aijbe-56	49	12	of	of	ADP
aijbe-56	49	13	the	the	DET
aijbe-56	49	14	economic	economic	ADJ
aijbe-56	49	15	and	and	CCONJ
aijbe-56	49	16	social	social	ADJ
aijbe-56	49	17	dimensions	dimension	NOUN
aijbe-56	49	18	of	of	ADP
aijbe-56	49	19	the	the	DET
aijbe-56	49	20	country	country	NOUN
aijbe-56	49	21	.	.	PUNCT
aijbe-56	50	1	the	the	DET
aijbe-56	50	2	sample	sample	NOUN
aijbe-56	50	3	was	be	AUX
aijbe-56	50	4	drawn	draw	VERB
aijbe-56	50	5	with	with	ADP
aijbe-56	50	6	a	a	DET
aijbe-56	50	7	random	random	ADJ
aijbe-56	50	8	sampling	sampling	NOUN
aijbe-56	50	9	technique	technique	NOUN
aijbe-56	50	10	.	.	PUNCT
aijbe-56	51	1	overall	overall	ADJ
aijbe-56	51	2	,	,	PUNCT
aijbe-56	51	3	200	200	NUM
aijbe-56	51	4	manufacturing	manufacturing	NOUN
aijbe-56	51	5	companies	company	NOUN
aijbe-56	51	6	were	be	AUX
aijbe-56	51	7	selected	select	VERB
aijbe-56	51	8	.	.	PUNCT
aijbe-56	52	1	the	the	DET
aijbe-56	52	2	data	datum	NOUN
aijbe-56	52	3	was	be	AUX
aijbe-56	52	4	collected	collect	VERB
aijbe-56	52	5	through	through	ADP
aijbe-56	52	6	a	a	DET
aijbe-56	52	7	questionnaire	questionnaire	NOUN
aijbe-56	52	8	to	to	PART
aijbe-56	52	9	gather	gather	VERB
aijbe-56	52	10	the	the	DET
aijbe-56	52	11	financial	financial	ADJ
aijbe-56	52	12	information	information	NOUN
aijbe-56	52	13	necessary	necessary	ADJ
aijbe-56	52	14	to	to	PART
aijbe-56	52	15	calculate	calculate	VERB
aijbe-56	52	16	the	the	DET
aijbe-56	52	17	individual	individual	ADJ
aijbe-56	52	18	components	component	NOUN
aijbe-56	52	19	of	of	ADP
aijbe-56	52	20	working	work	VERB
aijbe-56	52	21	capital	capital	NOUN
aijbe-56	52	22	.	.	PUNCT
aijbe-56	53	1	the	the	DET
aijbe-56	53	2	survey	survey	NOUN
aijbe-56	53	3	refers	refer	VERB
aijbe-56	53	4	to	to	ADP
aijbe-56	53	5	5	5	NUM
aijbe-56	53	6	years	year	NOUN
aijbe-56	53	7	and	and	CCONJ
aijbe-56	53	8	covers	cover	VERB
aijbe-56	53	9	the	the	DET
aijbe-56	53	10	years	year	NOUN
aijbe-56	53	11	from	from	ADP
aijbe-56	53	12	2015	2015	NUM
aijbe-56	53	13	to	to	ADP
aijbe-56	53	14	2019	2019	NUM
aijbe-56	53	15	.	.	PUNCT
aijbe-56	54	1	a	a	DET
aijbe-56	54	2	total	total	NOUN
aijbe-56	54	3	of	of	ADP
aijbe-56	54	4	120	120	NUM
aijbe-56	54	5	companies	company	NOUN
aijbe-56	54	6	participated	participate	VERB
aijbe-56	54	7	in	in	ADP
aijbe-56	54	8	the	the	DET
aijbe-56	54	9	survey	survey	NOUN
aijbe-56	54	10	.	.	PUNCT
aijbe-56	55	1	this	this	DET
aijbe-56	55	2	level	level	NOUN
aijbe-56	55	3	of	of	ADP
aijbe-56	55	4	participation	participation	NOUN
aijbe-56	55	5	can	can	AUX
aijbe-56	55	6	be	be	AUX
aijbe-56	55	7	considered	consider	VERB
aijbe-56	55	8	satisfactory	satisfactory	ADJ
aijbe-56	55	9	.	.	PUNCT
aijbe-56	56	1	table	table	NOUN
aijbe-56	56	2	1	1	NUM
aijbe-56	56	3	shows	show	VERB
aijbe-56	56	4	how	how	SCONJ
aijbe-56	56	5	we	we	PRON
aijbe-56	56	6	determined	determine	VERB
aijbe-56	56	7	the	the	DET
aijbe-56	56	8	individual	individual	ADJ
aijbe-56	56	9	variables	variable	NOUN
aijbe-56	56	10	under	under	ADP
aijbe-56	56	11	investigation	investigation	NOUN
aijbe-56	56	12	.	.	PUNCT
aijbe-56	57	1	tab	tab	NOUN
aijbe-56	57	2	.	.	PROPN
aijbe-56	58	1	1	1	NUM
aijbe-56	58	2	–	–	PUNCT
aijbe-56	58	3	variables	variable	NOUN
aijbe-56	58	4	of	of	ADP
aijbe-56	58	5	interest	interest	NOUN
aijbe-56	58	6	dependent	dependent	ADJ
aijbe-56	58	7	variable	variable	ADJ
aijbe-56	58	8	profitability	profitability	NOUN
aijbe-56	58	9	roa	roa	PROPN
aijbe-56	58	10	net	net	ADJ
aijbe-56	58	11	income	income	NOUN
aijbe-56	58	12	/	/	SYM
aijbe-56	58	13	average	average	ADJ
aijbe-56	58	14	total	total	ADJ
aijbe-56	58	15	assets	asset	NOUN
aijbe-56	58	16	independent	independent	ADJ
aijbe-56	58	17	variables	variable	NOUN
aijbe-56	58	18	inventory	inventory	NOUN
aijbe-56	58	19	inv	inv	VERB
aijbe-56	58	20	log	log	NOUN
aijbe-56	58	21	(	(	PUNCT
aijbe-56	58	22	average	average	ADJ
aijbe-56	58	23	ages	age	NOUN
aijbe-56	58	24	of	of	ADP
aijbe-56	58	25	inventories	inventory	NOUN
aijbe-56	58	26	x	x	PUNCT
aijbe-56	58	27	365	365	NUM
aijbe-56	58	28	/	/	SYM
aijbe-56	58	29	cost	cost	NOUN
aijbe-56	58	30	)	)	PUNCT
aijbe-56	58	31	account	account	NOUN
aijbe-56	58	32	receivables	receivables	NOUN
aijbe-56	58	33	ar	ar	NOUN
aijbe-56	58	34	log	log	PROPN
aijbe-56	58	35	(	(	PUNCT
aijbe-56	58	36	ar	ar	NOUN
aijbe-56	58	37	x	x	SYM
aijbe-56	58	38	365	365	NUM
aijbe-56	58	39	/	/	SYM
aijbe-56	58	40	turnover	turnover	NOUN
aijbe-56	58	41	)	)	PUNCT
aijbe-56	58	42	account	account	NOUN
aijbe-56	58	43	payables	payable	NOUN
aijbe-56	58	44	ap	ap	PROPN
aijbe-56	58	45	log	log	PROPN
aijbe-56	58	46	(	(	PUNCT
aijbe-56	58	47	ap	ap	NOUN
aijbe-56	58	48	x	x	PROPN
aijbe-56	58	49	365	365	NUM
aijbe-56	58	50	/	/	SYM
aijbe-56	58	51	cost	cost	NOUN
aijbe-56	58	52	)	)	PUNCT
aijbe-56	58	53	cash	cash	NOUN
aijbe-56	58	54	conversion	conversion	NOUN
aijbe-56	58	55	cycle	cycle	NOUN
aijbe-56	58	56	ccc	ccc	PROPN
aijbe-56	58	57	log	log	NOUN
aijbe-56	58	58	(	(	PUNCT
aijbe-56	58	59	inv	inv	VERB
aijbe-56	58	60	+	+	CCONJ
aijbe-56	58	61	ar	ar	NOUN
aijbe-56	58	62	)	)	PUNCT
aijbe-56	58	63	ap	ap	PROPN
aijbe-56	58	64	control	control	PROPN
aijbe-56	58	65	variables	variable	VERB
aijbe-56	58	66	current	current	ADJ
aijbe-56	58	67	ratio	ratio	NOUN
aijbe-56	58	68	cr	cr	PROPN
aijbe-56	58	69	total	total	ADJ
aijbe-56	58	70	current	current	ADJ
aijbe-56	58	71	assets/	assets/	NUM
aijbe-56	58	72	total	total	ADJ
aijbe-56	58	73	current	current	ADJ
aijbe-56	58	74	liabilities	liability	NOUN
aijbe-56	58	75	assets	asset	NOUN
aijbe-56	58	76	turnover	turnover	NOUN
aijbe-56	58	77	ratio	ratio	NOUN
aijbe-56	58	78	atr	atr	PROPN
aijbe-56	58	79	total	total	ADJ
aijbe-56	58	80	fixed	fix	VERB
aijbe-56	58	81	assets	asset	NOUN
aijbe-56	58	82	/	/	SYM
aijbe-56	58	83	total	total	ADJ
aijbe-56	58	84	assets	asset	NOUN
aijbe-56	58	85	we	we	PRON
aijbe-56	58	86	developed	develop	VERB
aijbe-56	58	87	the	the	DET
aijbe-56	58	88	research	research	NOUN
aijbe-56	58	89	using	use	VERB
aijbe-56	58	90	two	two	NUM
aijbe-56	58	91	different	different	ADJ
aijbe-56	58	92	models	model	NOUN
aijbe-56	58	93	.	.	PUNCT
aijbe-56	59	1	the	the	DET
aijbe-56	59	2	first	first	ADJ
aijbe-56	59	3	model	model	NOUN
aijbe-56	59	4	(	(	PUNCT
aijbe-56	59	5	1	1	X
aijbe-56	59	6	)	)	PUNCT
aijbe-56	59	7	was	be	AUX
aijbe-56	59	8	developed	develop	VERB
aijbe-56	59	9	to	to	PART
aijbe-56	59	10	investigate	investigate	VERB
aijbe-56	59	11	the	the	DET
aijbe-56	59	12	influence	influence	NOUN
aijbe-56	59	13	of	of	ADP
aijbe-56	59	14	every	every	DET
aijbe-56	59	15	single	single	ADJ
aijbe-56	59	16	element	element	NOUN
aijbe-56	59	17	of	of	ADP
aijbe-56	59	18	working	work	VERB
aijbe-56	59	19	capital	capital	NOUN
aijbe-56	59	20	on	on	ADP
aijbe-56	59	21	profitability	profitability	NOUN
aijbe-56	59	22	.	.	PUNCT
aijbe-56	60	1	the	the	DET
aijbe-56	60	2	model	model	NOUN
aijbe-56	60	3	assumes	assume	VERB
aijbe-56	60	4	the	the	DET
aijbe-56	60	5	individual	individual	ADJ
aijbe-56	60	6	determinants	determinant	NOUN
aijbe-56	60	7	as	as	ADP
aijbe-56	60	8	independent	independent	ADJ
aijbe-56	60	9	variables	variable	NOUN
aijbe-56	60	10	and	and	CCONJ
aijbe-56	60	11	profitability	profitability	NOUN
aijbe-56	60	12	as	as	ADP
aijbe-56	60	13	a	a	DET
aijbe-56	60	14	dependent	dependent	ADJ
aijbe-56	60	15	variable	variable	NOUN
aijbe-56	60	16	,	,	PUNCT
aijbe-56	60	17	as	as	SCONJ
aijbe-56	60	18	highlighted	highlight	VERB
aijbe-56	60	19	below	below	ADV
aijbe-56	60	20	:	:	PUNCT
aijbe-56	60	21	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	60	22	!	!	PUNCT
aijbe-56	60	23	"	"	PUNCT
aijbe-56	61	1	=	=	PUNCT
aijbe-56	61	2	𝛽	𝛽	NOUN
aijbe-56	61	3	#	#	NOUN
aijbe-56	61	4	+	+	X
aijbe-56	61	5	𝛽$𝐼𝑁𝑉	𝛽$𝐼𝑁𝑉	NOUN
aijbe-56	61	6	!	!	PUNCT
aijbe-56	61	7	"	"	PUNCT
aijbe-56	62	1	+	+	CCONJ
aijbe-56	62	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	62	3	!	!	PUNCT
aijbe-56	62	4	"	"	PUNCT
aijbe-56	63	1	+	+	CCONJ
aijbe-56	63	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	63	3	!	!	PUNCT
aijbe-56	63	4	"	"	PUNCT
aijbe-56	64	1	(	(	PUNCT
aijbe-56	64	2	1a	1a	X
aijbe-56	64	3	)	)	PUNCT
aijbe-56	64	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	64	5	!	!	PUNCT
aijbe-56	64	6	"	"	PUNCT
aijbe-56	65	1	=	=	PUNCT
aijbe-56	65	2	𝛽	𝛽	NOUN
aijbe-56	65	3	#	#	NOUN
aijbe-56	65	4	+	+	CCONJ
aijbe-56	65	5	𝛽$𝐴𝑅	𝛽$𝐴𝑅	NOUN
aijbe-56	65	6	!	!	PUNCT
aijbe-56	65	7	"	"	PUNCT
aijbe-56	66	1	+	+	CCONJ
aijbe-56	66	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	66	3	!	!	PUNCT
aijbe-56	66	4	"	"	PUNCT
aijbe-56	67	1	+	+	CCONJ
aijbe-56	67	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	67	3	!	!	PUNCT
aijbe-56	67	4	"	"	PUNCT
aijbe-56	68	1	(	(	PUNCT
aijbe-56	68	2	1b	1b	NUM
aijbe-56	68	3	)	)	PUNCT
aijbe-56	68	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	68	5	!	!	PUNCT
aijbe-56	68	6	"	"	PUNCT
aijbe-56	69	1	=	=	PUNCT
aijbe-56	69	2	𝛽	𝛽	NOUN
aijbe-56	69	3	#	#	NOUN
aijbe-56	69	4	+	+	CCONJ
aijbe-56	69	5	𝛽$𝐴𝑃	𝛽$𝐴𝑃	ADJ
aijbe-56	69	6	!	!	PUNCT
aijbe-56	69	7	"	"	PUNCT
aijbe-56	70	1	+	+	CCONJ
aijbe-56	70	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	NOUN
aijbe-56	70	3	!	!	PUNCT
aijbe-56	70	4	"	"	PUNCT
aijbe-56	71	1	+	+	CCONJ
aijbe-56	71	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	71	3	!	!	PUNCT
aijbe-56	71	4	"	"	PUNCT
aijbe-56	72	1	(	(	PUNCT
aijbe-56	72	2	1c	1c	X
aijbe-56	72	3	)	)	PUNCT
aijbe-56	72	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	72	5	!	!	PUNCT
aijbe-56	72	6	"	"	PUNCT
aijbe-56	73	1	=	=	PUNCT
aijbe-56	73	2	𝛽	𝛽	NOUN
aijbe-56	73	3	#	#	NOUN
aijbe-56	73	4	+	+	X
aijbe-56	73	5	𝛽$𝐶𝐶𝐶	𝛽$𝐶𝐶𝐶	NOUN
aijbe-56	73	6	!	!	PUNCT
aijbe-56	73	7	"	"	PUNCT
aijbe-56	74	1	+	+	CCONJ
aijbe-56	74	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	NOUN
aijbe-56	74	3	!	!	PUNCT
aijbe-56	74	4	"	"	PUNCT
aijbe-56	75	1	+	+	CCONJ
aijbe-56	75	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	75	3	!	!	PUNCT
aijbe-56	75	4	"	"	PUNCT
aijbe-56	76	1	(	(	PUNCT
aijbe-56	76	2	1d	1d	NUM
aijbe-56	76	3	)	)	PUNCT
aijbe-56	76	4	the	the	DET
aijbe-56	76	5	model	model	NOUN
aijbe-56	76	6	just	just	ADV
aijbe-56	76	7	highlighted	highlight	VERB
aijbe-56	76	8	(	(	PUNCT
aijbe-56	76	9	1	1	X
aijbe-56	76	10	)	)	PUNCT
aijbe-56	76	11	allows	allow	VERB
aijbe-56	76	12	us	we	PRON
aijbe-56	76	13	to	to	PART
aijbe-56	76	14	identify	identify	VERB
aijbe-56	76	15	only	only	ADV
aijbe-56	76	16	linear	linear	ADJ
aijbe-56	76	17	relationships	relationship	NOUN
aijbe-56	76	18	between	between	ADP
aijbe-56	76	19	the	the	DET
aijbe-56	76	20	individual	individual	ADJ
aijbe-56	76	21	elements	element	NOUN
aijbe-56	76	22	of	of	ADP
aijbe-56	76	23	working	work	VERB
aijbe-56	76	24	capital	capital	NOUN
aijbe-56	76	25	and	and	CCONJ
aijbe-56	76	26	profitability	profitability	NOUN
aijbe-56	76	27	.	.	PUNCT
aijbe-56	77	1	therefore	therefore	ADV
aijbe-56	77	2	,	,	PUNCT
aijbe-56	77	3	we	we	PRON
aijbe-56	77	4	have	have	AUX
aijbe-56	77	5	developed	develop	VERB
aijbe-56	77	6	a	a	DET
aijbe-56	77	7	second	second	ADJ
aijbe-56	77	8	model	model	NOUN
aijbe-56	77	9	(	(	PUNCT
aijbe-56	77	10	2	2	NUM
aijbe-56	77	11	)	)	PUNCT
aijbe-56	77	12	to	to	PART
aijbe-56	77	13	verify	verify	VERB
aijbe-56	77	14	whether	whether	SCONJ
aijbe-56	77	15	there	there	PRON
aijbe-56	77	16	are	be	VERB
aijbe-56	77	17	non	non	ADJ
aijbe-56	77	18	-	-	ADJ
aijbe-56	77	19	linear	linear	ADJ
aijbe-56	77	20	relationships	relationship	NOUN
aijbe-56	77	21	between	between	ADP
aijbe-56	77	22	the	the	DET
aijbe-56	77	23	variables	variable	NOUN
aijbe-56	77	24	under	under	ADP
aijbe-56	77	25	study	study	NOUN
aijbe-56	77	26	.	.	PUNCT
aijbe-56	78	1	the	the	DET
aijbe-56	78	2	second	second	ADJ
aijbe-56	78	3	model	model	NOUN
aijbe-56	78	4	(	(	PUNCT
aijbe-56	78	5	2	2	NUM
aijbe-56	78	6	)	)	PUNCT
aijbe-56	78	7	uses	use	VERB
aijbe-56	78	8	a	a	DET
aijbe-56	78	9	quadratic	quadratic	ADJ
aijbe-56	78	10	relationship	relationship	NOUN
aijbe-56	78	11	and	and	CCONJ
aijbe-56	78	12	is	be	AUX
aijbe-56	78	13	highlighted	highlight	VERB
aijbe-56	78	14	below	below	ADV
aijbe-56	78	15	:	:	PUNCT
aijbe-56	78	16	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	78	17	!	!	PUNCT
aijbe-56	78	18	"	"	PUNCT
aijbe-56	79	1	=	=	PUNCT
aijbe-56	79	2	𝛽	𝛽	NOUN
aijbe-56	79	3	#	#	NOUN
aijbe-56	79	4	+	+	X
aijbe-56	79	5	𝛽$𝐼𝑁𝑉	𝛽$𝐼𝑁𝑉	NOUN
aijbe-56	79	6	!	!	PUNCT
aijbe-56	79	7	"	"	PUNCT
aijbe-56	80	1	+	+	CCONJ
aijbe-56	80	2	𝛽%𝐼𝑁𝑉(2	𝛽%𝐼𝑁𝑉(2	PROPN
aijbe-56	80	3	)	)	PUNCT
aijbe-56	80	4	!	!	PUNCT
aijbe-56	80	5	"	"	PUNCT
aijbe-56	81	1	+	+	CCONJ
aijbe-56	81	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	81	3	!	!	PUNCT
aijbe-56	81	4	"	"	PUNCT
aijbe-56	82	1	+	+	CCONJ
aijbe-56	82	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	82	3	!	!	PUNCT
aijbe-56	82	4	"	"	PUNCT
aijbe-56	83	1	(	(	PUNCT
aijbe-56	83	2	2a	2a	NUM
aijbe-56	83	3	)	)	PUNCT
aijbe-56	83	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	83	5	!	!	PUNCT
aijbe-56	83	6	"	"	PUNCT
aijbe-56	84	1	=	=	PUNCT
aijbe-56	84	2	𝛽	𝛽	NOUN
aijbe-56	84	3	#	#	NOUN
aijbe-56	84	4	+	+	NOUN
aijbe-56	84	5	𝛽$𝐴𝑅!+	𝛽$𝐴𝑅!+	NOUN
aijbe-56	84	6	𝛽%𝐴𝑅(2	𝛽%𝐴𝑅(2	NUM
aijbe-56	84	7	)	)	PUNCT
aijbe-56	84	8	!	!	PUNCT
aijbe-56	84	9	"	"	PUNCT
aijbe-56	85	1	+	+	CCONJ
aijbe-56	85	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	85	3	!	!	PUNCT
aijbe-56	85	4	"	"	PUNCT
aijbe-56	86	1	+	+	CCONJ
aijbe-56	86	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	86	3	!	!	PUNCT
aijbe-56	86	4	"	"	PUNCT
aijbe-56	87	1	(	(	PUNCT
aijbe-56	87	2	2b	2b	NUM
aijbe-56	87	3	)	)	PUNCT
aijbe-56	87	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	87	5	!	!	PUNCT
aijbe-56	87	6	"	"	PUNCT
aijbe-56	88	1	=	=	PUNCT
aijbe-56	88	2	𝛽	𝛽	NOUN
aijbe-56	88	3	#	#	NOUN
aijbe-56	88	4	+	+	NOUN
aijbe-56	88	5	𝛽$𝐴𝑃!+	𝛽$𝐴𝑃!+	NOUN
aijbe-56	88	6	𝛽%𝐴𝑃(2	𝛽%𝐴𝑃(2	NOUN
aijbe-56	88	7	)	)	PUNCT
aijbe-56	88	8	!	!	PUNCT
aijbe-56	88	9	"	"	PUNCT
aijbe-56	89	1	+	+	CCONJ
aijbe-56	89	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	89	3	!	!	PUNCT
aijbe-56	89	4	"	"	PUNCT
aijbe-56	90	1	+	+	CCONJ
aijbe-56	90	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	90	3	!	!	PUNCT
aijbe-56	90	4	"	"	PUNCT
aijbe-56	91	1	(	(	PUNCT
aijbe-56	91	2	2c	2c	NOUN
aijbe-56	91	3	)	)	PUNCT
aijbe-56	91	4	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
aijbe-56	91	5	!	!	PUNCT
aijbe-56	91	6	"	"	PUNCT
aijbe-56	92	1	=	=	PUNCT
aijbe-56	92	2	𝛽	𝛽	NOUN
aijbe-56	92	3	#	#	NOUN
aijbe-56	92	4	+	+	CCONJ
aijbe-56	92	5	𝛽$𝐶𝐶𝐶!+	𝛽$𝐶𝐶𝐶!+	ADJ
aijbe-56	92	6	𝛽%𝐶𝐶𝐶(2	𝛽%𝐶𝐶𝐶(2	NOUN
aijbe-56	92	7	)	)	PUNCT
aijbe-56	92	8	!	!	PUNCT
aijbe-56	92	9	"	"	PUNCT
aijbe-56	93	1	+	+	CCONJ
aijbe-56	93	2	𝑎%𝐶𝑅	𝑎%𝐶𝑅	X
aijbe-56	93	3	!	!	PUNCT
aijbe-56	93	4	"	"	PUNCT
aijbe-56	94	1	+	+	CCONJ
aijbe-56	94	2	𝑎&𝐴𝑇𝑅!"+𝜖	𝑎&𝐴𝑇𝑅!"+𝜖	NOUN
aijbe-56	94	3	!	!	PUNCT
aijbe-56	94	4	"	"	PUNCT
aijbe-56	95	1	(	(	PUNCT
aijbe-56	95	2	2d	2d	NOUN
aijbe-56	95	3	)	)	PUNCT
aijbe-56	95	4	santiago	santiago	PROPN
aijbe-56	95	5	chalmers	chalmer	NOUN
aijbe-56	95	6	(	(	PUNCT
aijbe-56	95	7	2022	2022	NUM
aijbe-56	95	8	)	)	PUNCT
aijbe-56	95	9	4	4	NUM
aijbe-56	95	10	interdisciplinary	interdisciplinary	ADJ
aijbe-56	95	11	journal	journal	NOUN
aijbe-56	95	12	of	of	ADP
aijbe-56	95	13	educational	educational	ADJ
aijbe-56	95	14	practice	practice	NOUN
aijbe-56	95	15	|	|	ADV
aijbe-56	95	16	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	95	17	the	the	DET
aijbe-56	95	18	analysis	analysis	NOUN
aijbe-56	95	19	was	be	AUX
aijbe-56	95	20	developed	develop	VERB
aijbe-56	95	21	with	with	ADP
aijbe-56	95	22	the	the	DET
aijbe-56	95	23	generalised	generalise	VERB
aijbe-56	95	24	least	least	ADJ
aijbe-56	95	25	squares	square	NOUN
aijbe-56	95	26	method	method	NOUN
aijbe-56	95	27	.	.	PUNCT
aijbe-56	96	1	we	we	PRON
aijbe-56	96	2	have	have	AUX
aijbe-56	96	3	chosen	choose	VERB
aijbe-56	96	4	this	this	DET
aijbe-56	96	5	set	set	NOUN
aijbe-56	96	6	because	because	SCONJ
aijbe-56	96	7	this	this	DET
aijbe-56	96	8	method	method	NOUN
aijbe-56	96	9	gives	give	VERB
aijbe-56	96	10	more	more	ADV
aijbe-56	96	11	reliable	reliable	ADJ
aijbe-56	96	12	results	result	NOUN
aijbe-56	96	13	.	.	PUNCT
aijbe-56	97	1	table	table	NOUN
aijbe-56	97	2	2	2	NUM
aijbe-56	97	3	shows	show	VERB
aijbe-56	97	4	the	the	DET
aijbe-56	97	5	results	result	NOUN
aijbe-56	97	6	derived	derive	VERB
aijbe-56	97	7	from	from	ADP
aijbe-56	97	8	this	this	DET
aijbe-56	97	9	method	method	NOUN
aijbe-56	97	10	.	.	PUNCT
aijbe-56	98	1	table	table	NOUN
aijbe-56	98	2	2	2	NUM
aijbe-56	98	3	–	–	PUNCT
aijbe-56	98	4	descriptive	descriptive	ADJ
aijbe-56	98	5	statistics	statistic	NOUN
aijbe-56	98	6	variables	variable	NOUN
aijbe-56	98	7	mean	mean	VERB
aijbe-56	98	8	std	std	X
aijbe-56	98	9	.	.	PROPN
aijbe-56	98	10	dev	dev	PROPN
aijbe-56	98	11	.	.	PUNCT
aijbe-56	99	1	min	min	PROPN
aijbe-56	99	2	max	max	PROPN
aijbe-56	99	3	roa	roa	PROPN
aijbe-56	99	4	0.063	0.063	NUM
aijbe-56	99	5	0.079	0.079	NUM
aijbe-56	99	6	-0.194	-0.194	NOUN
aijbe-56	99	7	0.384	0.384	NUM
aijbe-56	99	8	inv	inv	VERB
aijbe-56	99	9	4.175	4.175	NUM
aijbe-56	99	10	1.876	1.876	NUM
aijbe-56	99	11	-4.437	-4.437	NUM
aijbe-56	99	12	6.163	6.163	NUM
aijbe-56	99	13	ar	ar	NOUN
aijbe-56	99	14	4.356	4.356	NUM
aijbe-56	99	15	1.212	1.212	NUM
aijbe-56	99	16	1.243	1.243	NUM
aijbe-56	99	17	7.571	7.571	NUM
aijbe-56	99	18	ap	ap	PROPN
aijbe-56	99	19	3.436	3.436	NUM
aijbe-56	99	20	1.131	1.131	NUM
aijbe-56	99	21	-3.918	-3.918	NUM
aijbe-56	99	22	5.918	5.918	NUM
aijbe-56	99	23	ccc	ccc	NOUN
aijbe-56	99	24	4.987	4.987	NUM
aijbe-56	99	25	1.154	1.154	NUM
aijbe-56	99	26	-3.363	-3.363	NUM
aijbe-56	99	27	7.633	7.633	NUM
aijbe-56	99	28	cr	cr	ADP
aijbe-56	99	29	2.108	2.108	NUM
aijbe-56	99	30	1.901	1.901	NUM
aijbe-56	99	31	0.345	0.345	NUM
aijbe-56	99	32	14.845	14.845	NUM
aijbe-56	99	33	atr	atr	NOUN
aijbe-56	99	34	0.211	0.211	NUM
aijbe-56	99	35	0.223	0.223	NUM
aijbe-56	99	36	0.001	0.001	NUM
aijbe-56	99	37	0.959	0.959	NUM
aijbe-56	99	38	next	next	ADV
aijbe-56	99	39	,	,	PUNCT
aijbe-56	99	40	we	we	PRON
aijbe-56	99	41	developed	develop	VERB
aijbe-56	99	42	the	the	DET
aijbe-56	99	43	correlation	correlation	NOUN
aijbe-56	99	44	analysis	analysis	NOUN
aijbe-56	99	45	.	.	PUNCT
aijbe-56	100	1	as	as	SCONJ
aijbe-56	100	2	is	be	AUX
aijbe-56	100	3	evident	evident	ADJ
aijbe-56	100	4	from	from	ADP
aijbe-56	100	5	table	table	NOUN
aijbe-56	100	6	3	3	NUM
aijbe-56	100	7	,	,	PUNCT
aijbe-56	100	8	there	there	PRON
aijbe-56	100	9	are	be	VERB
aijbe-56	100	10	no	no	DET
aijbe-56	100	11	multicollinearity	multicollinearity	NOUN
aijbe-56	100	12	problems	problem	NOUN
aijbe-56	100	13	;	;	PUNCT
aijbe-56	100	14	therefore	therefore	ADV
aijbe-56	100	15	,	,	PUNCT
aijbe-56	100	16	the	the	DET
aijbe-56	100	17	results	result	NOUN
aijbe-56	100	18	are	be	AUX
aijbe-56	100	19	reliable	reliable	ADJ
aijbe-56	100	20	.	.	PUNCT
aijbe-56	101	1	table	table	NOUN
aijbe-56	101	2	3	3	NUM
aijbe-56	101	3	–	–	PUNCT
aijbe-56	101	4	correlation	correlation	NOUN
aijbe-56	101	5	matrix	matrix	NOUN
aijbe-56	101	6	roa	roa	PROPN
aijbe-56	101	7	inv	inv	PROPN
aijbe-56	101	8	ar	ar	PROPN
aijbe-56	101	9	ap	ap	PROPN
aijbe-56	101	10	ccc	ccc	PROPN
aijbe-56	101	11	cr	cr	PROPN
aijbe-56	101	12	atr	atr	PROPN
aijbe-56	101	13	roa	roa	PROPN
aijbe-56	101	14	1	1	NUM
aijbe-56	101	15	inv	inv	VERB
aijbe-56	101	16	-0.231	-0.231	NUM
aijbe-56	101	17	1	1	NUM
aijbe-56	101	18	ar	ar	NOUN
aijbe-56	101	19	-0.310	-0.310	NUM
aijbe-56	101	20	0.235	0.235	NUM
aijbe-56	101	21	1	1	NUM
aijbe-56	101	22	ap	ap	NOUN
aijbe-56	101	23	-0.291	-0.291	PROPN
aijbe-56	101	24	0.291	0.291	NUM
aijbe-56	101	25	0.475	0.475	NUM
aijbe-56	101	26	1	1	NUM
aijbe-56	101	27	cr	cr	ADP
aijbe-56	101	28	0.291	0.291	NUM
aijbe-56	101	29	-0,121	-0,121	ADJ
aijbe-56	101	30	-0.041	-0.041	PUNCT
aijbe-56	101	31	-0.027	-0.027	NUM
aijbe-56	101	32	0.027	0.027	NUM
aijbe-56	101	33	1	1	NUM
aijbe-56	101	34	atr	atr	NOUN
aijbe-56	101	35	0.049	0.049	NUM
aijbe-56	101	36	-0.257	-0.257	NOUN
aijbe-56	101	37	-0.291	-0.291	NUM
aijbe-56	101	38	-0.012	-0.012	NUM
aijbe-56	101	39	0.031	0.031	NUM
aijbe-56	101	40	-0.141	-0.141	X
aijbe-56	101	41	1	1	NUM
aijbe-56	101	42	3	3	NUM
aijbe-56	101	43	.	.	PUNCT
aijbe-56	101	44	research	research	NOUN
aijbe-56	101	45	results	result	NOUN
aijbe-56	101	46	and	and	CCONJ
aijbe-56	101	47	discussion	discussion	NOUN
aijbe-56	101	48	after	after	ADP
aijbe-56	101	49	verifying	verify	VERB
aijbe-56	101	50	the	the	DET
aijbe-56	101	51	results	result	NOUN
aijbe-56	101	52	of	of	ADP
aijbe-56	101	53	the	the	DET
aijbe-56	101	54	descriptive	descriptive	ADJ
aijbe-56	101	55	statistics	statistic	NOUN
aijbe-56	101	56	and	and	CCONJ
aijbe-56	101	57	their	their	PRON
aijbe-56	101	58	reliability	reliability	NOUN
aijbe-56	101	59	,	,	PUNCT
aijbe-56	101	60	in	in	ADP
aijbe-56	101	61	this	this	DET
aijbe-56	101	62	section	section	NOUN
aijbe-56	101	63	,	,	PUNCT
aijbe-56	101	64	we	we	PRON
aijbe-56	101	65	first	first	ADV
aijbe-56	101	66	developed	develop	VERB
aijbe-56	101	67	the	the	DET
aijbe-56	101	68	first	first	ADJ
aijbe-56	101	69	regression	regression	NOUN
aijbe-56	101	70	model	model	NOUN
aijbe-56	101	71	1	1	NUM
aijbe-56	101	72	.	.	PUNCT
aijbe-56	102	1	the	the	DET
aijbe-56	102	2	results	result	NOUN
aijbe-56	102	3	of	of	ADP
aijbe-56	102	4	the	the	DET
aijbe-56	102	5	first	first	ADJ
aijbe-56	102	6	regression	regression	NOUN
aijbe-56	102	7	model	model	NOUN
aijbe-56	102	8	are	be	AUX
aijbe-56	102	9	highlighted	highlight	VERB
aijbe-56	102	10	in	in	ADP
aijbe-56	102	11	table	table	NOUN
aijbe-56	102	12	4	4	NUM
aijbe-56	102	13	.	.	PUNCT
aijbe-56	102	14	table	table	NOUN
aijbe-56	102	15	4	4	NUM
aijbe-56	102	16	–	–	PUNCT
aijbe-56	102	17	model	model	NOUN
aijbe-56	102	18	1	1	NUM
aijbe-56	102	19	variables	variable	NOUN
aijbe-56	102	20	1a	1a	PROPN
aijbe-56	102	21	1b	1b	NUM
aijbe-56	102	22	1c	1c	NUM
aijbe-56	102	23	1d	1d	NUM
aijbe-56	102	24	inv	inv	ADJ
aijbe-56	102	25	-0.00459	-0.00459	NOUN
aijbe-56	102	26	*	*	PUNCT
aijbe-56	102	27	*	*	PUNCT
aijbe-56	102	28	*	*	PROPN
aijbe-56	102	29	ar	ar	PROPN
aijbe-56	102	30	-0.0194	-0.0194	PROPN
aijbe-56	102	31	*	*	PROPN
aijbe-56	102	32	*	*	PUNCT
aijbe-56	102	33	*	*	PUNCT
aijbe-56	102	34	ap	ap	NOUN
aijbe-56	102	35	-0.0919	-0.0919	NOUN
aijbe-56	102	36	*	*	PUNCT
aijbe-56	102	37	*	*	PUNCT
aijbe-56	102	38	*	*	PUNCT
aijbe-56	102	39	ccc	ccc	PROPN
aijbe-56	102	40	-0.0136	-0.0136	AUX
aijbe-56	103	1	*	*	PUNCT
aijbe-56	104	1	*	*	PUNCT
aijbe-56	104	2	*	*	PUNCT
aijbe-56	104	3	cr	cr	ADP
aijbe-56	104	4	0.00155	0.00155	NUM
aijbe-56	104	5	*	*	PUNCT
aijbe-56	104	6	*	*	PUNCT
aijbe-56	104	7	*	*	NOUN
aijbe-56	104	8	0.00185	0.00185	NUM
aijbe-56	104	9	*	*	PUNCT
aijbe-56	104	10	*	*	PUNCT
aijbe-56	104	11	*	*	X
aijbe-56	104	12	0.00009	0.00009	NUM
aijbe-56	104	13	0.00217	0.00217	NUM
aijbe-56	104	14	*	*	PUNCT
aijbe-56	104	15	*	*	PUNCT
aijbe-56	104	16	*	*	ADJ
aijbe-56	104	17	atr	atr	X
aijbe-56	104	18	0.00000	0.00000	NUM
aijbe-56	104	19	-0.0218	-0.0218	NOUN
aijbe-56	104	20	*	*	PUNCT
aijbe-56	104	21	*	*	PUNCT
aijbe-56	104	22	*	*	PUNCT
aijbe-56	104	23	0.0007	0.0007	NUM
aijbe-56	104	24	0.0221	0.0221	NUM
aijbe-56	104	25	*	*	PUNCT
aijbe-56	104	26	*	*	PUNCT
aijbe-56	104	27	*	*	PUNCT
aijbe-56	104	28	c	c	X
aijbe-56	104	29	0.0343	0.0343	NUM
aijbe-56	104	30	*	*	PUNCT
aijbe-56	104	31	*	*	PUNCT
aijbe-56	104	32	0.0843	0.0843	NUM
aijbe-56	104	33	*	*	PUNCT
aijbe-56	104	34	*	*	PUNCT
aijbe-56	104	35	*	*	PUNCT
aijbe-56	104	36	0.0431	0.0431	NUM
aijbe-56	104	37	*	*	PUNCT
aijbe-56	104	38	*	*	PUNCT
aijbe-56	104	39	*	*	PUNCT
aijbe-56	104	40	0.0618	0.0618	NUM
aijbe-56	104	41	*	*	PUNCT
aijbe-56	104	42	*	*	PUNCT
aijbe-56	104	43	*	*	NOUN
aijbe-56	104	44	significance	significance	NOUN
aijbe-56	104	45	levels	level	NOUN
aijbe-56	104	46	:	:	PUNCT
aijbe-56	104	47	*	*	PUNCT
aijbe-56	104	48	<	<	X
aijbe-56	104	49	0.05	0.05	NUM
aijbe-56	104	50	;	;	PUNCT
aijbe-56	104	51	*	*	PUNCT
aijbe-56	104	52	*	*	PUNCT
aijbe-56	104	53	p	p	X
aijbe-56	104	54	<	<	X
aijbe-56	104	55	0.01	0.01	NUM
aijbe-56	104	56	;	;	PUNCT
aijbe-56	104	57	*	*	PUNCT
aijbe-56	104	58	*	*	PUNCT
aijbe-56	104	59	*	*	PUNCT
aijbe-56	104	60	p	p	X
aijbe-56	104	61	<	<	X
aijbe-56	104	62	0.001	0.001	NUM
aijbe-56	104	63	.	.	PUNCT
aijbe-56	105	1	the	the	DET
aijbe-56	105	2	results	result	NOUN
aijbe-56	105	3	showed	show	VERB
aijbe-56	105	4	that	that	SCONJ
aijbe-56	105	5	the	the	DET
aijbe-56	105	6	individual	individual	ADJ
aijbe-56	105	7	determinants	determinant	NOUN
aijbe-56	105	8	and	and	CCONJ
aijbe-56	105	9	working	working	NOUN
aijbe-56	105	10	capital	capital	NOUN
aijbe-56	105	11	have	have	VERB
aijbe-56	105	12	a	a	DET
aijbe-56	105	13	negative	negative	ADJ
aijbe-56	105	14	and	and	CCONJ
aijbe-56	105	15	significant	significant	ADJ
aijbe-56	105	16	impact	impact	NOUN
aijbe-56	105	17	(	(	PUNCT
aijbe-56	105	18	1	1	NUM
aijbe-56	105	19	%	%	NOUN
aijbe-56	105	20	)	)	PUNCT
aijbe-56	105	21	on	on	ADP
aijbe-56	105	22	the	the	DET
aijbe-56	105	23	profitability	profitability	NOUN
aijbe-56	105	24	of	of	ADP
aijbe-56	105	25	companies	company	NOUN
aijbe-56	105	26	.	.	PUNCT
aijbe-56	106	1	in	in	ADP
aijbe-56	106	2	this	this	DET
aijbe-56	106	3	regard	regard	NOUN
aijbe-56	106	4	,	,	PUNCT
aijbe-56	106	5	the	the	DET
aijbe-56	106	6	cash	cash	NOUN
aijbe-56	106	7	conversion	conversion	NOUN
aijbe-56	106	8	cycle	cycle	NOUN
aijbe-56	106	9	suggests	suggest	VERB
aijbe-56	106	10	that	that	SCONJ
aijbe-56	106	11	companies	company	NOUN
aijbe-56	106	12	that	that	PRON
aijbe-56	106	13	manage	manage	VERB
aijbe-56	106	14	to	to	PART
aijbe-56	106	15	reduce	reduce	VERB
aijbe-56	106	16	working	work	VERB
aijbe-56	106	17	capital	capital	NOUN
aijbe-56	106	18	management	management	NOUN
aijbe-56	106	19	times	time	NOUN
aijbe-56	106	20	perform	perform	VERB
aijbe-56	106	21	better	well	ADJ
aijbe-56	106	22	than	than	ADP
aijbe-56	106	23	other	other	ADJ
aijbe-56	106	24	companies	company	NOUN
aijbe-56	106	25	.	.	PUNCT
aijbe-56	107	1	these	these	DET
aijbe-56	107	2	results	result	NOUN
aijbe-56	107	3	are	be	AUX
aijbe-56	107	4	consistent	consistent	ADJ
aijbe-56	107	5	with	with	ADP
aijbe-56	107	6	those	those	PRON
aijbe-56	107	7	obtained	obtain	VERB
aijbe-56	107	8	in	in	ADP
aijbe-56	107	9	previous	previous	ADJ
aijbe-56	107	10	studies	study	NOUN
aijbe-56	107	11	(	(	PUNCT
aijbe-56	107	12	wang	wang	PROPN
aijbe-56	107	13	,	,	PUNCT
aijbe-56	107	14	2002	2002	NUM
aijbe-56	107	15	;	;	PUNCT
aijbe-56	107	16	dang	dang	ADJ
aijbe-56	107	17	and	and	CCONJ
aijbe-56	107	18	tran	tran	ADJ
aijbe-56	107	19	,	,	PUNCT
aijbe-56	107	20	2019	2019	NUM
aijbe-56	107	21	)	)	PUNCT
aijbe-56	107	22	.	.	PUNCT
aijbe-56	108	1	in	in	ADP
aijbe-56	108	2	line	line	NOUN
aijbe-56	108	3	with	with	ADP
aijbe-56	108	4	the	the	DET
aijbe-56	108	5	chosen	choose	VERB
aijbe-56	108	6	research	research	NOUN
aijbe-56	108	7	methodology	methodology	NOUN
aijbe-56	108	8	,	,	PUNCT
aijbe-56	108	9	we	we	PRON
aijbe-56	108	10	subsequently	subsequently	ADV
aijbe-56	108	11	developed	develop	VERB
aijbe-56	108	12	model	model	NOUN
aijbe-56	108	13	2	2	NUM
aijbe-56	108	14	to	to	PART
aijbe-56	108	15	verify	verify	VERB
aijbe-56	108	16	the	the	DET
aijbe-56	108	17	presence	presence	NOUN
aijbe-56	108	18	of	of	ADP
aijbe-56	108	19	any	any	DET
aijbe-56	108	20	non	non	ADJ
aijbe-56	108	21	-	-	ADJ
aijbe-56	108	22	linear	linear	ADJ
aijbe-56	108	23	relationships	relationship	NOUN
aijbe-56	108	24	between	between	ADP
aijbe-56	108	25	the	the	DET
aijbe-56	108	26	elements	element	NOUN
aijbe-56	108	27	of	of	ADP
aijbe-56	108	28	working	work	VERB
aijbe-56	108	29	capital	capital	NOUN
aijbe-56	108	30	and	and	CCONJ
aijbe-56	108	31	the	the	DET
aijbe-56	108	32	performance	performance	NOUN
aijbe-56	108	33	of	of	ADP
aijbe-56	108	34	companies	company	NOUN
aijbe-56	108	35	.	.	PUNCT
aijbe-56	109	1	the	the	DET
aijbe-56	109	2	results	result	NOUN
aijbe-56	109	3	of	of	ADP
aijbe-56	109	4	the	the	DET
aijbe-56	109	5	first	first	ADJ
aijbe-56	109	6	regression	regression	NOUN
aijbe-56	109	7	model	model	NOUN
aijbe-56	109	8	are	be	AUX
aijbe-56	109	9	highlighted	highlight	VERB
aijbe-56	109	10	in	in	ADP
aijbe-56	109	11	table	table	NOUN
aijbe-56	109	12	5	5	NUM
aijbe-56	109	13	.	.	PUNCT
aijbe-56	110	1	santiago	santiago	PROPN
aijbe-56	110	2	chalmers	chalmers	PROPN
aijbe-56	110	3	(	(	PUNCT
aijbe-56	110	4	2022	2022	NUM
aijbe-56	110	5	)	)	PUNCT
aijbe-56	110	6	5	5	NUM
aijbe-56	110	7	interdisciplinary	interdisciplinary	ADJ
aijbe-56	110	8	journal	journal	NOUN
aijbe-56	110	9	of	of	ADP
aijbe-56	110	10	educational	educational	ADJ
aijbe-56	110	11	practice	practice	NOUN
aijbe-56	110	12	|	|	ADV
aijbe-56	110	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	110	14	table	table	NOUN
aijbe-56	110	15	5	5	NUM
aijbe-56	110	16	–	–	PUNCT
aijbe-56	110	17	model	model	NOUN
aijbe-56	110	18	2	2	NUM
aijbe-56	110	19	variables	variable	NOUN
aijbe-56	110	20	2a	2a	NUM
aijbe-56	110	21	2b	2b	NUM
aijbe-56	110	22	2c	2c	NUM
aijbe-56	110	23	2d	2d	NOUN
aijbe-56	110	24	inv	inv	VERB
aijbe-56	110	25	0.00116	0.00116	NUM
aijbe-56	110	26	*	*	NOUN
aijbe-56	110	27	*	*	NOUN
aijbe-56	110	28	inv(2	inv(2	ADJ
aijbe-56	110	29	)	)	PUNCT
aijbe-56	110	30	-0.00693	-0.00693	PUNCT
aijbe-56	111	1	*	*	PUNCT
aijbe-56	111	2	*	*	PUNCT
aijbe-56	111	3	*	*	PROPN
aijbe-56	111	4	ar	ar	PROPN
aijbe-56	111	5	0.0137	0.0137	NUM
aijbe-56	111	6	*	*	PUNCT
aijbe-56	111	7	*	*	PROPN
aijbe-56	111	8	*	*	PROPN
aijbe-56	111	9	ar	ar	PROPN
aijbe-56	111	10	(	(	PUNCT
aijbe-56	111	11	2	2	NUM
aijbe-56	111	12	)	)	PUNCT
aijbe-56	111	13	-0.0371	-0.0371	NOUN
aijbe-56	112	1	*	*	PUNCT
aijbe-56	112	2	*	*	PUNCT
aijbe-56	112	3	*	*	PUNCT
aijbe-56	112	4	ap	ap	PROPN
aijbe-56	112	5	0.00583	0.00583	NUM
aijbe-56	112	6	*	*	PUNCT
aijbe-56	112	7	*	*	PUNCT
aijbe-56	112	8	*	*	PUNCT
aijbe-56	112	9	ap	ap	PROPN
aijbe-56	112	10	(	(	PUNCT
aijbe-56	112	11	2	2	NUM
aijbe-56	112	12	)	)	PUNCT
aijbe-56	112	13	-0.00251	-0.00251	NOUN
aijbe-56	112	14	*	*	PUNCT
aijbe-56	113	1	*	*	PUNCT
aijbe-56	113	2	*	*	PUNCT
aijbe-56	113	3	ccc	ccc	PROPN
aijbe-56	113	4	0.0119	0.0119	NUM
aijbe-56	113	5	*	*	PROPN
aijbe-56	113	6	*	*	NOUN
aijbe-56	113	7	*	*	NOUN
aijbe-56	113	8	ccc(2	ccc(2	NOUN
aijbe-56	113	9	)	)	PUNCT
aijbe-56	113	10	-0.00289	-0.00289	X
aijbe-56	114	1	*	*	PUNCT
aijbe-56	115	1	*	*	PUNCT
aijbe-56	115	2	*	*	PUNCT
aijbe-56	115	3	cr	cr	ADP
aijbe-56	115	4	0.00169	0.00169	PROPN
aijbe-56	115	5	*	*	PUNCT
aijbe-56	115	6	*	*	PUNCT
aijbe-56	115	7	*	*	PUNCT
aijbe-56	115	8	0.00187	0.00187	NUM
aijbe-56	115	9	*	*	PUNCT
aijbe-56	115	10	*	*	PUNCT
aijbe-56	115	11	*	*	PUNCT
aijbe-56	115	12	-0.00105	-0.00105	PROPN
aijbe-56	116	1	*	*	PUNCT
aijbe-56	116	2	*	*	PUNCT
aijbe-56	116	3	0.00229	0.00229	PUNCT
aijbe-56	116	4	*	*	PUNCT
aijbe-56	116	5	*	*	PUNCT
aijbe-56	116	6	*	*	VERB
aijbe-56	116	7	atr	atr	NOUN
aijbe-56	116	8	-0.00579	-0.00579	NOUN
aijbe-56	116	9	-0.0235	-0.0235	NOUN
aijbe-56	116	10	*	*	PUNCT
aijbe-56	117	1	*	*	PUNCT
aijbe-56	117	2	*	*	PROPN
aijbe-56	117	3	-0.00541	-0.00541	NOUN
aijbe-56	118	1	-0.0267	-0.0267	NOUN
aijbe-56	119	1	*	*	PUNCT
aijbe-56	119	2	*	*	PUNCT
aijbe-56	119	3	*	*	PUNCT
aijbe-56	119	4	c	c	X
aijbe-56	119	5	0.0231	0.0231	NUM
aijbe-56	119	6	0.0122	0.0122	NUM
aijbe-56	119	7	0.0251	0.0251	NUM
aijbe-56	119	8	-0.00493	-0.00493	NOUN
aijbe-56	119	9	significance	significance	NOUN
aijbe-56	119	10	levels	level	NOUN
aijbe-56	119	11	:	:	PUNCT
aijbe-56	119	12	*	*	PUNCT
aijbe-56	119	13	<	<	X
aijbe-56	119	14	0.05	0.05	NUM
aijbe-56	119	15	;	;	PUNCT
aijbe-56	119	16	*	*	PUNCT
aijbe-56	120	1	*	*	PUNCT
aijbe-56	120	2	p	p	X
aijbe-56	120	3	<	<	X
aijbe-56	120	4	0.01	0.01	NUM
aijbe-56	120	5	;	;	PUNCT
aijbe-56	120	6	*	*	PUNCT
aijbe-56	120	7	*	*	PUNCT
aijbe-56	120	8	*	*	PUNCT
aijbe-56	120	9	p	p	X
aijbe-56	120	10	<	<	X
aijbe-56	120	11	0.001	0.001	NUM
aijbe-56	120	12	.	.	PUNCT
aijbe-56	121	1	the	the	DET
aijbe-56	121	2	quadratic	quadratic	ADJ
aijbe-56	121	3	variables	variable	NOUN
aijbe-56	121	4	of	of	ADP
aijbe-56	121	5	the	the	DET
aijbe-56	121	6	model	model	NOUN
aijbe-56	121	7	show	show	VERB
aijbe-56	121	8	a	a	DET
aijbe-56	121	9	non	non	ADJ
aijbe-56	121	10	-	-	ADJ
aijbe-56	121	11	linear	linear	ADJ
aijbe-56	121	12	relationship	relationship	NOUN
aijbe-56	121	13	between	between	ADP
aijbe-56	121	14	the	the	DET
aijbe-56	121	15	individual	individual	ADJ
aijbe-56	121	16	components	component	NOUN
aijbe-56	121	17	of	of	ADP
aijbe-56	121	18	working	work	VERB
aijbe-56	121	19	capital	capital	NOUN
aijbe-56	121	20	and	and	CCONJ
aijbe-56	121	21	profitability	profitability	NOUN
aijbe-56	121	22	.	.	PUNCT
aijbe-56	122	1	this	this	DET
aijbe-56	122	2	circumstance	circumstance	NOUN
aijbe-56	122	3	indicates	indicate	VERB
aijbe-56	122	4	that	that	SCONJ
aijbe-56	122	5	an	an	DET
aijbe-56	122	6	investment	investment	NOUN
aijbe-56	122	7	in	in	ADP
aijbe-56	122	8	working	work	VERB
aijbe-56	122	9	capital	capital	NOUN
aijbe-56	122	10	produces	produce	VERB
aijbe-56	122	11	a	a	DET
aijbe-56	122	12	positive	positive	ADJ
aijbe-56	122	13	effect	effect	NOUN
aijbe-56	122	14	until	until	SCONJ
aijbe-56	122	15	the	the	DET
aijbe-56	122	16	optimal	optimal	ADJ
aijbe-56	122	17	level	level	NOUN
aijbe-56	122	18	is	be	AUX
aijbe-56	122	19	reached	reach	VERB
aijbe-56	122	20	,	,	PUNCT
aijbe-56	122	21	which	which	PRON
aijbe-56	122	22	corresponds	correspond	VERB
aijbe-56	122	23	to	to	ADP
aijbe-56	122	24	the	the	DET
aijbe-56	122	25	curvature	curvature	NOUN
aijbe-56	122	26	point	point	NOUN
aijbe-56	122	27	evaluated	evaluate	VERB
aijbe-56	122	28	at	at	ADP
aijbe-56	122	29	–	–	PUNCT
aijbe-56	122	30	β1	β1	PROPN
aijbe-56	122	31	/	/	SYM
aijbe-56	122	32	2β2	2β2	NUM
aijbe-56	122	33	.	.	PUNCT
aijbe-56	123	1	after	after	ADP
aijbe-56	123	2	exceeding	exceed	VERB
aijbe-56	123	3	this	this	DET
aijbe-56	123	4	level	level	NOUN
aijbe-56	123	5	,	,	PUNCT
aijbe-56	123	6	the	the	DET
aijbe-56	123	7	investment	investment	NOUN
aijbe-56	123	8	in	in	ADP
aijbe-56	123	9	working	work	VERB
aijbe-56	123	10	capital	capital	NOUN
aijbe-56	123	11	produces	produce	VERB
aijbe-56	123	12	an	an	DET
aijbe-56	123	13	opposite	opposite	ADJ
aijbe-56	123	14	effect	effect	NOUN
aijbe-56	123	15	,	,	PUNCT
aijbe-56	123	16	negatively	negatively	ADV
aijbe-56	123	17	affecting	affect	VERB
aijbe-56	123	18	the	the	DET
aijbe-56	123	19	performance	performance	NOUN
aijbe-56	123	20	of	of	ADP
aijbe-56	123	21	the	the	DET
aijbe-56	123	22	firm	firm	NOUN
aijbe-56	123	23	.	.	PUNCT
aijbe-56	124	1	therefore	therefore	ADV
aijbe-56	124	2	,	,	PUNCT
aijbe-56	124	3	the	the	DET
aijbe-56	124	4	results	result	NOUN
aijbe-56	124	5	suggest	suggest	VERB
aijbe-56	124	6	that	that	SCONJ
aijbe-56	124	7	expansionary	expansionary	ADJ
aijbe-56	124	8	policies	policy	NOUN
aijbe-56	124	9	produce	produce	VERB
aijbe-56	124	10	positive	positive	ADJ
aijbe-56	124	11	effects	effect	NOUN
aijbe-56	124	12	until	until	SCONJ
aijbe-56	124	13	working	work	VERB
aijbe-56	124	14	capital	capital	NOUN
aijbe-56	124	15	reaches	reach	VERB
aijbe-56	124	16	its	its	PRON
aijbe-56	124	17	optimal	optimal	ADJ
aijbe-56	124	18	size	size	NOUN
aijbe-56	124	19	.	.	PUNCT
aijbe-56	125	1	after	after	ADP
aijbe-56	125	2	this	this	DET
aijbe-56	125	3	threshold	threshold	NOUN
aijbe-56	125	4	,	,	PUNCT
aijbe-56	125	5	investments	investment	NOUN
aijbe-56	125	6	in	in	ADP
aijbe-56	125	7	current	current	ADJ
aijbe-56	125	8	assets	asset	NOUN
aijbe-56	125	9	negatively	negatively	ADV
aijbe-56	125	10	affect	affect	VERB
aijbe-56	125	11	company	company	NOUN
aijbe-56	125	12	performance	performance	NOUN
aijbe-56	125	13	,	,	PUNCT
aijbe-56	125	14	leading	lead	VERB
aijbe-56	125	15	to	to	ADP
aijbe-56	125	16	an	an	DET
aijbe-56	125	17	increase	increase	NOUN
aijbe-56	125	18	in	in	ADP
aijbe-56	125	19	costs	cost	NOUN
aijbe-56	125	20	and	and	CCONJ
aijbe-56	125	21	greater	great	ADJ
aijbe-56	125	22	sensitivity	sensitivity	NOUN
aijbe-56	125	23	to	to	PART
aijbe-56	125	24	risk	risk	VERB
aijbe-56	125	25	.	.	PUNCT
aijbe-56	126	1	(	(	PUNCT
aijbe-56	126	2	peterson	peterson	PROPN
aijbe-56	126	3	and	and	CCONJ
aijbe-56	126	4	rajan	rajan	PROPN
aijbe-56	126	5	,	,	PUNCT
aijbe-56	126	6	1997	1997	NUM
aijbe-56	126	7	;	;	PUNCT
aijbe-56	126	8	emery	emery	PROPN
aijbe-56	126	9	,	,	PUNCT
aijbe-56	126	10	1984	1984	NUM
aijbe-56	126	11	;	;	PUNCT
aijbe-56	126	12	kim	kim	PROPN
aijbe-56	126	13	&	&	CCONJ
aijbe-56	126	14	chung	chung	PROPN
aijbe-56	126	15	,	,	PUNCT
aijbe-56	126	16	1990	1990	NUM
aijbe-56	126	17	;	;	PUNCT
aijbe-56	126	18	amendola	amendola	PROPN
aijbe-56	126	19	et	et	PROPN
aijbe-56	126	20	al	al	PROPN
aijbe-56	126	21	.	.	PROPN
aijbe-56	126	22	,	,	PUNCT
aijbe-56	126	23	2020	2020	NUM
aijbe-56	126	24	)	)	PUNCT
aijbe-56	126	25	.	.	PUNCT
aijbe-56	127	1	4	4	X
aijbe-56	127	2	.	.	X
aijbe-56	127	3	concluding	conclude	VERB
aijbe-56	127	4	remarks	remark	NOUN
aijbe-56	127	5	this	this	DET
aijbe-56	127	6	paper	paper	NOUN
aijbe-56	127	7	aimed	aim	VERB
aijbe-56	127	8	to	to	PART
aijbe-56	127	9	investigate	investigate	VERB
aijbe-56	127	10	the	the	DET
aijbe-56	127	11	relationships	relationship	NOUN
aijbe-56	127	12	between	between	ADP
aijbe-56	127	13	working	work	VERB
aijbe-56	127	14	capital	capital	NOUN
aijbe-56	127	15	,	,	PUNCT
aijbe-56	127	16	its	its	PRON
aijbe-56	127	17	components	component	NOUN
aijbe-56	127	18	and	and	CCONJ
aijbe-56	127	19	the	the	DET
aijbe-56	127	20	profitability	profitability	NOUN
aijbe-56	127	21	of	of	ADP
aijbe-56	127	22	companies	company	NOUN
aijbe-56	127	23	,	,	PUNCT
aijbe-56	127	24	taking	take	VERB
aijbe-56	127	25	as	as	ADP
aijbe-56	127	26	a	a	DET
aijbe-56	127	27	study	study	NOUN
aijbe-56	127	28	reference	reference	NOUN
aijbe-56	127	29	the	the	DET
aijbe-56	127	30	business	business	NOUN
aijbe-56	127	31	context	context	NOUN
aijbe-56	127	32	of	of	ADP
aijbe-56	127	33	an	an	DET
aijbe-56	127	34	emerging	emerge	VERB
aijbe-56	127	35	economy	economy	NOUN
aijbe-56	127	36	,	,	PUNCT
aijbe-56	127	37	such	such	ADJ
aijbe-56	127	38	as	as	ADP
aijbe-56	127	39	the	the	DET
aijbe-56	127	40	chilean	chilean	ADJ
aijbe-56	127	41	one	one	NUM
aijbe-56	127	42	.	.	PUNCT
aijbe-56	128	1	to	to	PART
aijbe-56	128	2	carry	carry	VERB
aijbe-56	128	3	out	out	ADP
aijbe-56	128	4	the	the	DET
aijbe-56	128	5	survey	survey	NOUN
aijbe-56	128	6	,	,	PUNCT
aijbe-56	128	7	we	we	PRON
aijbe-56	128	8	selected	select	VERB
aijbe-56	128	9	a	a	DET
aijbe-56	128	10	sample	sample	NOUN
aijbe-56	128	11	of	of	ADP
aijbe-56	128	12	manufacturing	manufacture	VERB
aijbe-56	128	13	companies	company	NOUN
aijbe-56	128	14	from	from	ADP
aijbe-56	128	15	the	the	DET
aijbe-56	128	16	metropolitan	metropolitan	ADJ
aijbe-56	128	17	region	region	NOUN
aijbe-56	128	18	of	of	ADP
aijbe-56	128	19	santiago	santiago	PROPN
aijbe-56	128	20	,	,	PUNCT
aijbe-56	128	21	the	the	DET
aijbe-56	128	22	liveliest	lively	ADJ
aijbe-56	128	23	area	area	NOUN
aijbe-56	128	24	of	of	ADP
aijbe-56	128	25	the	the	DET
aijbe-56	128	26	country	country	NOUN
aijbe-56	128	27	,	,	PUNCT
aijbe-56	128	28	from	from	ADP
aijbe-56	128	29	both	both	CCONJ
aijbe-56	128	30	an	an	DET
aijbe-56	128	31	economic	economic	ADJ
aijbe-56	128	32	and	and	CCONJ
aijbe-56	128	33	social	social	ADJ
aijbe-56	128	34	point	point	NOUN
aijbe-56	128	35	of	of	ADP
aijbe-56	128	36	view	view	NOUN
aijbe-56	128	37	.	.	PUNCT
aijbe-56	129	1	the	the	DET
aijbe-56	129	2	data	datum	NOUN
aijbe-56	129	3	covered	cover	VERB
aijbe-56	129	4	five	five	NUM
aijbe-56	129	5	years	year	NOUN
aijbe-56	129	6	to	to	PART
aijbe-56	129	7	allow	allow	VERB
aijbe-56	129	8	a	a	DET
aijbe-56	129	9	sufficiently	sufficiently	ADV
aijbe-56	129	10	significant	significant	ADJ
aijbe-56	129	11	observation	observation	NOUN
aijbe-56	129	12	time	time	NOUN
aijbe-56	129	13	horizon	horizon	NOUN
aijbe-56	129	14	.	.	PUNCT
aijbe-56	130	1	we	we	PRON
aijbe-56	130	2	used	use	VERB
aijbe-56	130	3	the	the	DET
aijbe-56	130	4	generalised	generalise	VERB
aijbe-56	130	5	least	least	ADJ
aijbe-56	130	6	squares	square	NOUN
aijbe-56	130	7	method	method	VERB
aijbe-56	130	8	to	to	PART
aijbe-56	130	9	develop	develop	VERB
aijbe-56	130	10	the	the	DET
aijbe-56	130	11	analysis	analysis	NOUN
aijbe-56	130	12	.	.	PUNCT
aijbe-56	131	1	this	this	DET
aijbe-56	131	2	method	method	NOUN
aijbe-56	131	3	has	have	VERB
aijbe-56	131	4	the	the	DET
aijbe-56	131	5	advantage	advantage	NOUN
aijbe-56	131	6	of	of	ADP
aijbe-56	131	7	obtaining	obtain	VERB
aijbe-56	131	8	more	more	ADV
aijbe-56	131	9	reliable	reliable	ADJ
aijbe-56	131	10	results	result	NOUN
aijbe-56	131	11	than	than	ADP
aijbe-56	131	12	other	other	ADJ
aijbe-56	131	13	methodologies	methodology	NOUN
aijbe-56	131	14	.	.	PUNCT
aijbe-56	132	1	the	the	DET
aijbe-56	132	2	empirical	empirical	ADJ
aijbe-56	132	3	results	result	NOUN
aijbe-56	132	4	suggest	suggest	VERB
aijbe-56	132	5	that	that	SCONJ
aijbe-56	132	6	the	the	DET
aijbe-56	132	7	relationship	relationship	NOUN
aijbe-56	132	8	between	between	ADP
aijbe-56	132	9	the	the	DET
aijbe-56	132	10	single	single	ADJ
aijbe-56	132	11	elements	element	NOUN
aijbe-56	132	12	of	of	ADP
aijbe-56	132	13	working	work	VERB
aijbe-56	132	14	capital	capital	NOUN
aijbe-56	132	15	and	and	CCONJ
aijbe-56	132	16	firms	firm	NOUN
aijbe-56	132	17	'	'	PART
aijbe-56	132	18	profitability	profitability	NOUN
aijbe-56	132	19	presents	present	VERB
aijbe-56	132	20	a	a	DET
aijbe-56	132	21	non	non	ADJ
aijbe-56	132	22	-	-	ADJ
aijbe-56	132	23	linear	linear	ADJ
aijbe-56	132	24	trend	trend	NOUN
aijbe-56	132	25	,	,	PUNCT
aijbe-56	132	26	confirming	confirm	VERB
aijbe-56	132	27	the	the	DET
aijbe-56	132	28	results	result	NOUN
aijbe-56	132	29	obtained	obtain	VERB
aijbe-56	132	30	in	in	ADP
aijbe-56	132	31	previous	previous	ADJ
aijbe-56	132	32	research	research	NOUN
aijbe-56	132	33	.	.	PUNCT
aijbe-56	133	1	therefore	therefore	ADV
aijbe-56	133	2	,	,	PUNCT
aijbe-56	133	3	it	it	PRON
aijbe-56	133	4	is	be	AUX
aijbe-56	133	5	worthwhile	worthwhile	ADJ
aijbe-56	133	6	for	for	SCONJ
aijbe-56	133	7	chilean	chilean	ADJ
aijbe-56	133	8	manufacturing	manufacturing	NOUN
aijbe-56	133	9	companies	company	NOUN
aijbe-56	133	10	to	to	PART
aijbe-56	133	11	invest	invest	VERB
aijbe-56	133	12	in	in	ADP
aijbe-56	133	13	the	the	DET
aijbe-56	133	14	individual	individual	ADJ
aijbe-56	133	15	elements	element	NOUN
aijbe-56	133	16	of	of	ADP
aijbe-56	133	17	working	work	VERB
aijbe-56	133	18	capital	capital	NOUN
aijbe-56	133	19	until	until	SCONJ
aijbe-56	133	20	the	the	DET
aijbe-56	133	21	optimal	optimal	ADJ
aijbe-56	133	22	size	size	NOUN
aijbe-56	133	23	is	be	AUX
aijbe-56	133	24	reached	reach	VERB
aijbe-56	133	25	,	,	PUNCT
aijbe-56	133	26	as	as	SCONJ
aijbe-56	133	27	the	the	DET
aijbe-56	133	28	investment	investment	NOUN
aijbe-56	133	29	positively	positively	ADV
aijbe-56	133	30	affects	affect	VERB
aijbe-56	133	31	profitability	profitability	NOUN
aijbe-56	133	32	.	.	PUNCT
aijbe-56	134	1	after	after	ADP
aijbe-56	134	2	exceeding	exceed	VERB
aijbe-56	134	3	the	the	DET
aijbe-56	134	4	optimal	optimal	ADJ
aijbe-56	134	5	threshold	threshold	NOUN
aijbe-56	134	6	,	,	PUNCT
aijbe-56	134	7	the	the	DET
aijbe-56	134	8	relationship	relationship	NOUN
aijbe-56	134	9	is	be	AUX
aijbe-56	134	10	reversed	reverse	VERB
aijbe-56	134	11	,	,	PUNCT
aijbe-56	134	12	leading	lead	VERB
aijbe-56	134	13	to	to	ADP
aijbe-56	134	14	an	an	DET
aijbe-56	134	15	increase	increase	NOUN
aijbe-56	134	16	in	in	ADP
aijbe-56	134	17	the	the	DET
aijbe-56	134	18	risks	risk	NOUN
aijbe-56	134	19	of	of	ADP
aijbe-56	134	20	financial	financial	ADJ
aijbe-56	134	21	difficulties	difficulty	NOUN
aijbe-56	134	22	.	.	PUNCT
aijbe-56	135	1	the	the	DET
aijbe-56	135	2	results	result	NOUN
aijbe-56	135	3	of	of	ADP
aijbe-56	135	4	this	this	DET
aijbe-56	135	5	research	research	NOUN
aijbe-56	135	6	contribute	contribute	VERB
aijbe-56	135	7	first	first	ADV
aijbe-56	135	8	to	to	ADP
aijbe-56	135	9	enriching	enrich	VERB
aijbe-56	135	10	the	the	DET
aijbe-56	135	11	existing	exist	VERB
aijbe-56	135	12	literature	literature	NOUN
aijbe-56	135	13	,	,	PUNCT
aijbe-56	135	14	broadening	broaden	VERB
aijbe-56	135	15	the	the	DET
aijbe-56	135	16	view	view	NOUN
aijbe-56	135	17	on	on	ADP
aijbe-56	135	18	the	the	DET
aijbe-56	135	19	companies	company	NOUN
aijbe-56	135	20	of	of	ADP
aijbe-56	135	21	an	an	DET
aijbe-56	135	22	emerging	emerge	VERB
aijbe-56	135	23	economy	economy	NOUN
aijbe-56	135	24	that	that	PRON
aijbe-56	135	25	is	be	AUX
aijbe-56	135	26	still	still	ADV
aijbe-56	135	27	little	little	ADV
aijbe-56	135	28	studied	studied	ADJ
aijbe-56	135	29	.	.	PUNCT
aijbe-56	136	1	furthermore	furthermore	ADV
aijbe-56	136	2	,	,	PUNCT
aijbe-56	136	3	the	the	DET
aijbe-56	136	4	results	result	NOUN
aijbe-56	136	5	can	can	AUX
aijbe-56	136	6	provide	provide	VERB
aijbe-56	136	7	helpful	helpful	ADJ
aijbe-56	136	8	food	food	NOUN
aijbe-56	136	9	for	for	ADP
aijbe-56	136	10	thought	thought	NOUN
aijbe-56	136	11	for	for	ADP
aijbe-56	136	12	business	business	NOUN
aijbe-56	136	13	managers	manager	NOUN
aijbe-56	136	14	,	,	PUNCT
aijbe-56	136	15	helping	helping	AUX
aijbe-56	136	16	guide	guide	VERB
aijbe-56	136	17	their	their	PRON
aijbe-56	136	18	management	management	NOUN
aijbe-56	136	19	choices	choice	NOUN
aijbe-56	136	20	.	.	PUNCT
aijbe-56	137	1	references	reference	NOUN
aijbe-56	137	2	afeef	afeef	VERB
aijbe-56	137	3	,	,	PUNCT
aijbe-56	137	4	m.	m.	NOUN
aijbe-56	137	5	(	(	PUNCT
aijbe-56	137	6	2011	2011	NUM
aijbe-56	137	7	)	)	PUNCT
aijbe-56	137	8	.	.	PUNCT
aijbe-56	138	1	analyzing	analyze	VERB
aijbe-56	138	2	the	the	DET
aijbe-56	138	3	impact	impact	NOUN
aijbe-56	138	4	of	of	ADP
aijbe-56	138	5	working	work	VERB
aijbe-56	138	6	capital	capital	NOUN
aijbe-56	138	7	management	management	NOUN
aijbe-56	138	8	on	on	ADP
aijbe-56	138	9	the	the	DET
aijbe-56	138	10	profitability	profitability	NOUN
aijbe-56	138	11	of	of	ADP
aijbe-56	138	12	sme	sme	NOUN
aijbe-56	138	13	’s	’s	X
aijbe-56	138	14	in	in	ADP
aijbe-56	138	15	pakistan	pakistan	PROPN
aijbe-56	138	16	,	,	PUNCT
aijbe-56	138	17	international	international	ADJ
aijbe-56	138	18	journal	journal	NOUN
aijbe-56	138	19	of	of	ADP
aijbe-56	138	20	business	business	NOUN
aijbe-56	138	21	and	and	CCONJ
aijbe-56	138	22	social	social	ADJ
aijbe-56	138	23	science	science	NOUN
aijbe-56	138	24	2	2	NUM
aijbe-56	138	25	(	(	PUNCT
aijbe-56	138	26	22	22	NUM
aijbe-56	138	27	):	):	PUNCT
aijbe-56	138	28	175	175	NUM
aijbe-56	138	29	-	-	SYM
aijbe-56	138	30	183	183	NUM
aijbe-56	138	31	.	.	PUNCT
aijbe-56	139	1	santiago	santiago	PROPN
aijbe-56	139	2	chalmers	chalmers	PROPN
aijbe-56	139	3	(	(	PUNCT
aijbe-56	139	4	2022	2022	NUM
aijbe-56	139	5	)	)	PUNCT
aijbe-56	139	6	6	6	NUM
aijbe-56	139	7	interdisciplinary	interdisciplinary	ADJ
aijbe-56	139	8	journal	journal	NOUN
aijbe-56	139	9	of	of	ADP
aijbe-56	139	10	educational	educational	ADJ
aijbe-56	139	11	practice	practice	NOUN
aijbe-56	139	12	|	|	INTJ
aijbe-56	139	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	NOUN
aijbe-56	139	14	afrifa	afrifa	NOUN
aijbe-56	139	15	,	,	PUNCT
aijbe-56	139	16	g.a	g.a	PROPN
aijbe-56	139	17	.	.	PROPN
aijbe-56	139	18	(	(	PUNCT
aijbe-56	139	19	2013	2013	NUM
aijbe-56	139	20	)	)	PUNCT
aijbe-56	139	21	.	.	PUNCT
aijbe-56	140	1	working	work	VERB
aijbe-56	140	2	capital	capital	NOUN
aijbe-56	140	3	management	management	NOUN
aijbe-56	140	4	practices	practice	NOUN
aijbe-56	140	5	of	of	ADP
aijbe-56	140	6	smes	sme	NOUN
aijbe-56	140	7	:	:	PUNCT
aijbe-56	140	8	the	the	DET
aijbe-56	140	9	role	role	NOUN
aijbe-56	140	10	of	of	ADP
aijbe-56	140	11	education	education	NOUN
aijbe-56	140	12	and	and	CCONJ
aijbe-56	140	13	experience	experience	NOUN
aijbe-56	140	14	,	,	PUNCT
aijbe-56	140	15	international	international	ADJ
aijbe-56	140	16	journal	journal	NOUN
aijbe-56	140	17	of	of	ADP
aijbe-56	140	18	academic	academic	ADJ
aijbe-56	140	19	research	research	NOUN
aijbe-56	140	20	in	in	ADP
aijbe-56	140	21	accounting	accounting	NOUN
aijbe-56	140	22	,	,	PUNCT
aijbe-56	140	23	finance	finance	NOUN
aijbe-56	140	24	and	and	CCONJ
aijbe-56	140	25	management	management	NOUN
aijbe-56	140	26	sciences	science	NOUN
aijbe-56	140	27	3	3	NUM
aijbe-56	140	28	(	(	PUNCT
aijbe-56	140	29	4	4	NUM
aijbe-56	140	30	):	):	SYM
aijbe-56	140	31	185	185	NUM
aijbe-56	140	32	-	-	SYM
aijbe-56	140	33	196	196	NUM
aijbe-56	140	34	.	.	PUNCT
aijbe-56	141	1	alipour	alipour	ADJ
aijbe-56	141	2	,	,	PUNCT
aijbe-56	141	3	m.	m.	NOUN
aijbe-56	141	4	(	(	PUNCT
aijbe-56	141	5	2011	2011	NUM
aijbe-56	141	6	)	)	PUNCT
aijbe-56	141	7	.	.	PUNCT
aijbe-56	142	1	working	work	VERB
aijbe-56	142	2	capital	capital	NOUN
aijbe-56	142	3	management	management	NOUN
aijbe-56	142	4	and	and	CCONJ
aijbe-56	142	5	corporate	corporate	ADJ
aijbe-56	142	6	profitability	profitability	NOUN
aijbe-56	142	7	:	:	PUNCT
aijbe-56	142	8	evidence	evidence	NOUN
aijbe-56	142	9	from	from	ADP
aijbe-56	142	10	iran	iran	PROPN
aijbe-56	142	11	.	.	PUNCT
aijbe-56	143	1	world	world	PROPN
aijbe-56	143	2	applied	apply	VERB
aijbe-56	143	3	sciences	science	NOUN
aijbe-56	143	4	journal	journal	NOUN
aijbe-56	143	5	,	,	PUNCT
aijbe-56	143	6	12(7	12(7	NUM
aijbe-56	143	7	)	)	PUNCT
aijbe-56	143	8	,	,	PUNCT
aijbe-56	143	9	1093–1099	1093–1099	NUM
aijbe-56	143	10	.	.	PUNCT
aijbe-56	144	1	alvarez	alvarez	PROPN
aijbe-56	144	2	,	,	PUNCT
aijbe-56	144	3	t.	t.	PROPN
aijbe-56	144	4	,	,	PUNCT
aijbe-56	144	5	sensini	sensini	PROPN
aijbe-56	144	6	,	,	PUNCT
aijbe-56	144	7	l.	l.	PROPN
aijbe-56	144	8	,	,	PUNCT
aijbe-56	144	9	&	&	CCONJ
aijbe-56	144	10	vazquez	vazquez	PROPN
aijbe-56	144	11	,	,	PUNCT
aijbe-56	144	12	m.	m.	NOUN
aijbe-56	144	13	(	(	PUNCT
aijbe-56	144	14	2021	2021	NUM
aijbe-56	144	15	)	)	PUNCT
aijbe-56	144	16	.	.	PUNCT
aijbe-56	145	1	working	work	VERB
aijbe-56	145	2	capital	capital	NOUN
aijbe-56	145	3	management	management	NOUN
aijbe-56	145	4	and	and	CCONJ
aijbe-56	145	5	profitability	profitability	NOUN
aijbe-56	145	6	:	:	PUNCT
aijbe-56	145	7	evidence	evidence	NOUN
aijbe-56	145	8	from	from	ADP
aijbe-56	145	9	an	an	DET
aijbe-56	145	10	emergent	emergent	ADJ
aijbe-56	145	11	economy	economy	NOUN
aijbe-56	145	12	.	.	PUNCT
aijbe-56	146	1	international	international	ADJ
aijbe-56	146	2	journal	journal	NOUN
aijbe-56	146	3	of	of	ADP
aijbe-56	146	4	advances	advance	NOUN
aijbe-56	146	5	in	in	ADP
aijbe-56	146	6	management	management	NOUN
aijbe-56	146	7	and	and	CCONJ
aijbe-56	146	8	economics	economic	NOUN
aijbe-56	146	9	,	,	PUNCT
aijbe-56	146	10	11(1	11(1	NUM
aijbe-56	146	11	)	)	PUNCT
aijbe-56	146	12	,	,	PUNCT
aijbe-56	146	13	32	32	NUM
aijbe-56	146	14	-	-	SYM
aijbe-56	146	15	39	39	NUM
aijbe-56	146	16	.	.	PUNCT
aijbe-56	147	1	aktas	akta	NOUN
aijbe-56	147	2	,	,	PUNCT
aijbe-56	147	3	n.	n.	NOUN
aijbe-56	147	4	,	,	PUNCT
aijbe-56	147	5	croci	croci	PROPN
aijbe-56	147	6	,	,	PUNCT
aijbe-56	147	7	e.	e.	PROPN
aijbe-56	147	8	,	,	PUNCT
aijbe-56	147	9	petmezas	petmezas	ADP
aijbe-56	147	10	,	,	PUNCT
aijbe-56	147	11	d.	d.	PROPN
aijbe-56	147	12	(	(	PUNCT
aijbe-56	147	13	2015	2015	NUM
aijbe-56	147	14	)	)	PUNCT
aijbe-56	147	15	.	.	PUNCT
aijbe-56	148	1	is	be	AUX
aijbe-56	148	2	working	work	VERB
aijbe-56	148	3	capital	capital	NOUN
aijbe-56	148	4	management	management	NOUN
aijbe-56	148	5	value	value	NOUN
aijbe-56	148	6	-	-	PUNCT
aijbe-56	148	7	enhancing	enhancing	NOUN
aijbe-56	148	8	?	?	PUNCT
aijbe-56	149	1	evidence	evidence	NOUN
aijbe-56	149	2	from	from	ADP
aijbe-56	149	3	firm	firm	ADJ
aijbe-56	149	4	performance	performance	NOUN
aijbe-56	149	5	and	and	CCONJ
aijbe-56	149	6	investments	investment	NOUN
aijbe-56	149	7	,	,	PUNCT
aijbe-56	149	8	journal	journal	NOUN
aijbe-56	149	9	of	of	ADP
aijbe-56	149	10	corporate	corporate	ADJ
aijbe-56	149	11	finance	finance	NOUN
aijbe-56	149	12	,	,	PUNCT
aijbe-56	149	13	30	30	NUM
aijbe-56	149	14	,	,	PUNCT
aijbe-56	149	15	98	98	NUM
aijbe-56	149	16	-	-	SYM
aijbe-56	149	17	113	113	NUM
aijbe-56	149	18	.	.	PUNCT
aijbe-56	150	1	amendola	amendola	PROPN
aijbe-56	150	2	a.	a.	PROPN
aijbe-56	150	3	,	,	PUNCT
aijbe-56	150	4	boccia	boccia	PROPN
aijbe-56	150	5	m.	m.	NOUN
aijbe-56	150	6	,	,	PUNCT
aijbe-56	150	7	mele	mele	PROPN
aijbe-56	150	8	g.	g.	PROPN
aijbe-56	150	9	,	,	PUNCT
aijbe-56	150	10	sensini	sensini	PROPN
aijbe-56	150	11	l.	l.	PROPN
aijbe-56	150	12	(	(	PUNCT
aijbe-56	150	13	2017	2017	NUM
aijbe-56	150	14	)	)	PUNCT
aijbe-56	150	15	.	.	PUNCT
aijbe-56	151	1	an	an	DET
aijbe-56	151	2	assessment	assessment	NOUN
aijbe-56	151	3	of	of	ADP
aijbe-56	151	4	the	the	DET
aijbe-56	151	5	access	access	NOUN
aijbe-56	151	6	to	to	ADP
aijbe-56	151	7	credit	credit	NOUN
aijbe-56	151	8	-	-	PUNCT
aijbe-56	151	9	welfare	welfare	NOUN
aijbe-56	151	10	nexus	nexus	NOUN
aijbe-56	151	11	:	:	PUNCT
aijbe-56	151	12	evidence	evidence	NOUN
aijbe-56	151	13	from	from	ADP
aijbe-56	151	14	mauritania	mauritania	NOUN
aijbe-56	151	15	,	,	PUNCT
aijbe-56	151	16	international	international	ADJ
aijbe-56	151	17	journal	journal	NOUN
aijbe-56	151	18	of	of	ADP
aijbe-56	151	19	business	business	NOUN
aijbe-56	151	20	and	and	CCONJ
aijbe-56	151	21	management	management	NOUN
aijbe-56	151	22	,	,	PUNCT
aijbe-56	151	23	12	12	NUM
aijbe-56	151	24	(	(	PUNCT
aijbe-56	151	25	9	9	NUM
aijbe-56	151	26	)	)	PUNCT
aijbe-56	151	27	,	,	PUNCT
aijbe-56	151	28	7793	7793	NUM
aijbe-56	151	29	.	.	PUNCT
aijbe-56	152	1	amendola	amendola	PROPN
aijbe-56	152	2	a.	a.	PROPN
aijbe-56	152	3	,	,	PUNCT
aijbe-56	152	4	candila	candila	PROPN
aijbe-56	152	5	v.	v.	PROPN
aijbe-56	152	6	,	,	PUNCT
aijbe-56	152	7	sensini	sensini	PROPN
aijbe-56	152	8	l.	l.	PROPN
aijbe-56	152	9	,	,	PUNCT
aijbe-56	152	10	storti	storti	PROPN
aijbe-56	152	11	g.	g.	PROPN
aijbe-56	152	12	(	(	PUNCT
aijbe-56	152	13	2020	2020	NUM
aijbe-56	152	14	)	)	PUNCT
aijbe-56	152	15	.	.	PUNCT
aijbe-56	153	1	corporate	corporate	ADJ
aijbe-56	153	2	governance	governance	NOUN
aijbe-56	153	3	,	,	PUNCT
aijbe-56	153	4	investment	investment	NOUN
aijbe-56	153	5	,	,	PUNCT
aijbe-56	153	6	profitability	profitability	NOUN
aijbe-56	153	7	and	and	CCONJ
aijbe-56	153	8	insolvency	insolvency	NOUN
aijbe-56	153	9	risk	risk	NOUN
aijbe-56	153	10	:	:	PUNCT
aijbe-56	153	11	evidence	evidence	NOUN
aijbe-56	153	12	from	from	ADP
aijbe-56	153	13	italy	italy	PROPN
aijbe-56	153	14	,	,	PUNCT
aijbe-56	153	15	advances	advance	NOUN
aijbe-56	153	16	in	in	ADP
aijbe-56	153	17	management	management	NOUN
aijbe-56	153	18	and	and	CCONJ
aijbe-56	153	19	applied	apply	VERB
aijbe-56	153	20	economics	economic	NOUN
aijbe-56	153	21	,	,	PUNCT
aijbe-56	153	22	vol	vol	NOUN
aijbe-56	153	23	.	.	PROPN
aijbe-56	154	1	10	10	NUM
aijbe-56	154	2	(	(	PUNCT
aijbe-56	154	3	4	4	NUM
aijbe-56	154	4	)	)	PUNCT
aijbe-56	154	5	,	,	PUNCT
aijbe-56	154	6	185	185	NUM
aijbe-56	154	7	-	-	SYM
aijbe-56	154	8	202	202	NUM
aijbe-56	154	9	.	.	PUNCT
aijbe-56	155	1	amendola	amendola	PROPN
aijbe-56	155	2	a.	a.	PROPN
aijbe-56	155	3	,	,	PUNCT
aijbe-56	155	4	boccia	boccia	PROPN
aijbe-56	155	5	m.	m.	NOUN
aijbe-56	155	6	,	,	PUNCT
aijbe-56	155	7	mele	mele	PROPN
aijbe-56	155	8	g.	g.	PROPN
aijbe-56	155	9	,	,	PUNCT
aijbe-56	155	10	sensini	sensini	PROPN
aijbe-56	155	11	l.	l.	PROPN
aijbe-56	155	12	(	(	PUNCT
aijbe-56	155	13	2021	2021	NUM
aijbe-56	155	14	)	)	PUNCT
aijbe-56	155	15	.	.	PUNCT
aijbe-56	156	1	tax	tax	NOUN
aijbe-56	156	2	policy	policy	NOUN
aijbe-56	156	3	and	and	CCONJ
aijbe-56	156	4	firms	firm	NOUN
aijbe-56	156	5	'	'	PART
aijbe-56	156	6	financing	financing	NOUN
aijbe-56	156	7	decisions	decision	NOUN
aijbe-56	156	8	:	:	PUNCT
aijbe-56	156	9	empirical	empirical	ADJ
aijbe-56	156	10	evidence	evidence	NOUN
aijbe-56	156	11	from	from	ADP
aijbe-56	156	12	the	the	DET
aijbe-56	156	13	dominican	dominican	PROPN
aijbe-56	156	14	republic	republic	NOUN
aijbe-56	156	15	,	,	PUNCT
aijbe-56	156	16	wseas	wsea	VERB
aijbe-56	156	17	transactions	transaction	NOUN
aijbe-56	156	18	on	on	ADP
aijbe-56	156	19	business	business	NOUN
aijbe-56	156	20	and	and	CCONJ
aijbe-56	156	21	economics	economic	NOUN
aijbe-56	156	22	,	,	PUNCT
aijbe-56	156	23	vol	vol	NOUN
aijbe-56	156	24	.	.	PROPN
aijbe-56	156	25	18	18	NUM
aijbe-56	156	26	,	,	PUNCT
aijbe-56	156	27	732	732	NUM
aijbe-56	156	28	-	-	SYM
aijbe-56	156	29	749	749	NUM
aijbe-56	156	30	.	.	PUNCT
aijbe-56	157	1	bagchi	bagchi	PROPN
aijbe-56	157	2	,	,	PUNCT
aijbe-56	157	3	b.	b.	PROPN
aijbe-56	157	4	,	,	PUNCT
aijbe-56	157	5	khamrui	khamrui	PROPN
aijbe-56	157	6	,	,	PUNCT
aijbe-56	157	7	b.	b.	PROPN
aijbe-56	157	8	(	(	PUNCT
aijbe-56	157	9	2012	2012	NUM
aijbe-56	157	10	)	)	PUNCT
aijbe-56	157	11	.	.	PUNCT
aijbe-56	158	1	relationship	relationship	NOUN
aijbe-56	158	2	between	between	ADP
aijbe-56	158	3	working	work	VERB
aijbe-56	158	4	capital	capital	NOUN
aijbe-56	158	5	management	management	NOUN
aijbe-56	158	6	and	and	CCONJ
aijbe-56	158	7	profitability	profitability	NOUN
aijbe-56	158	8	:	:	PUNCT
aijbe-56	158	9	a	a	DET
aijbe-56	158	10	study	study	NOUN
aijbe-56	158	11	of	of	ADP
aijbe-56	158	12	selected	select	VERB
aijbe-56	158	13	fmcg	fmcg	NOUN
aijbe-56	158	14	companies	company	NOUN
aijbe-56	158	15	in	in	ADP
aijbe-56	158	16	india	india	PROPN
aijbe-56	158	17	,	,	PUNCT
aijbe-56	158	18	business	business	NOUN
aijbe-56	158	19	and	and	CCONJ
aijbe-56	158	20	economics	economic	NOUN
aijbe-56	158	21	journal	journal	NOUN
aijbe-56	158	22	,	,	PUNCT
aijbe-56	158	23	vol	vol	NOUN
aijbe-56	158	24	.	.	PROPN
aijbe-56	158	25	2012	2012	NUM
aijbe-56	158	26	:	:	PUNCT
aijbe-56	158	27	bej-60	bej-60	NOUN
aijbe-56	158	28	.	.	PROPN
aijbe-56	158	29	boisjolya	boisjolya	PROPN
aijbe-56	158	30	,	,	PUNCT
aijbe-56	158	31	r.p	r.p	PROPN
aijbe-56	158	32	.	.	PROPN
aijbe-56	158	33	,	,	PUNCT
aijbe-56	158	34	conine	conine	PROPN
aijbe-56	158	35	jr	jr	PROPN
aijbe-56	158	36	,	,	PUNCT
aijbe-56	158	37	t.e	t.e	PROPN
aijbe-56	158	38	.	.	PROPN
aijbe-56	158	39	,	,	PUNCT
aijbe-56	158	40	mcdonald	mcdonald	PROPN
aijbe-56	158	41	iv	iv	PROPN
aijbe-56	158	42	,	,	PUNCT
aijbe-56	158	43	m.b	m.b	PROPN
aijbe-56	158	44	.	.	PROPN
aijbe-56	158	45	(	(	PUNCT
aijbe-56	158	46	2020	2020	NUM
aijbe-56	158	47	)	)	PUNCT
aijbe-56	158	48	.	.	PUNCT
aijbe-56	159	1	working	work	VERB
aijbe-56	159	2	capital	capital	NOUN
aijbe-56	159	3	management	management	NOUN
aijbe-56	159	4	:	:	PUNCT
aijbe-56	159	5	financial	financial	ADJ
aijbe-56	159	6	and	and	CCONJ
aijbe-56	159	7	valuation	valuation	NOUN
aijbe-56	159	8	impacts	impact	NOUN
aijbe-56	159	9	,	,	PUNCT
aijbe-56	159	10	journal	journal	NOUN
aijbe-56	159	11	of	of	ADP
aijbe-56	159	12	business	business	NOUN
aijbe-56	159	13	research	research	NOUN
aijbe-56	159	14	,	,	PUNCT
aijbe-56	159	15	(	(	PUNCT
aijbe-56	159	16	108	108	NUM
aijbe-56	159	17	)	)	PUNCT
aijbe-56	159	18	,	,	PUNCT
aijbe-56	159	19	18	18	NUM
aijbe-56	159	20	.	.	X
aijbe-56	159	21	bunte	bunte	PROPN
aijbe-56	159	22	,	,	PUNCT
aijbe-56	159	23	j.	j.	PROPN
aijbe-56	159	24	(	(	PUNCT
aijbe-56	159	25	2011	2011	NUM
aijbe-56	159	26	)	)	PUNCT
aijbe-56	159	27	.	.	PUNCT
aijbe-56	160	1	why	why	SCONJ
aijbe-56	160	2	does	do	AUX
aijbe-56	160	3	the	the	DET
aijbe-56	160	4	severity	severity	NOUN
aijbe-56	160	5	of	of	ADP
aijbe-56	160	6	the	the	DET
aijbe-56	160	7	dutch	dutch	ADJ
aijbe-56	160	8	disease	disease	NOUN
aijbe-56	160	9	vary	vary	VERB
aijbe-56	160	10	across	across	ADP
aijbe-56	160	11	countries	country	NOUN
aijbe-56	160	12	?	?	PUNCT
aijbe-56	161	1	in	in	ADP
aijbe-56	161	2	international	international	ADJ
aijbe-56	161	3	political	political	ADJ
aijbe-56	161	4	economy	economy	NOUN
aijbe-56	161	5	society	society	NOUN
aijbe-56	161	6	conference	conference	NOUN
aijbe-56	161	7	,	,	PUNCT
aijbe-56	161	8	1	1	NUM
aijbe-56	161	9	-	-	SYM
aijbe-56	161	10	29	29	NUM
aijbe-56	161	11	.	.	PUNCT
aijbe-56	162	1	campos	campos	PROPN
aijbe-56	162	2	a.	a.	PROPN
aijbe-56	162	3	,	,	PUNCT
aijbe-56	162	4	chen	chen	PROPN
aijbe-56	162	5	j.	j.	PROPN
aijbe-56	162	6	,	,	PUNCT
aijbe-56	162	7	ferri	ferri	PROPN
aijbe-56	162	8	g.	g.	PROPN
aijbe-56	162	9	,	,	PUNCT
aijbe-56	162	10	parisi	parisi	PROPN
aijbe-56	162	11	m.	m.	PROPN
aijbe-56	162	12	,	,	PUNCT
aijbe-56	162	13	sanchez	sanchez	PROPN
aijbe-56	162	14	j.a	j.a	PROPN
aijbe-56	162	15	.	.	PROPN
aijbe-56	162	16	,	,	PUNCT
aijbe-56	162	17	sensini	sensini	PROPN
aijbe-56	162	18	,	,	PUNCT
aijbe-56	162	19	l.	l.	PROPN
aijbe-56	162	20	(	(	PUNCT
aijbe-56	162	21	2014	2014	NUM
aijbe-56	162	22	)	)	PUNCT
aijbe-56	162	23	.	.	PUNCT
aijbe-56	163	1	business	business	NOUN
aijbe-56	163	2	risk	risk	NOUN
aijbe-56	163	3	prediction	prediction	NOUN
aijbe-56	163	4	models	model	NOUN
aijbe-56	163	5	:	:	PUNCT
aijbe-56	163	6	an	an	DET
aijbe-56	163	7	empirical	empirical	ADJ
aijbe-56	163	8	analysis	analysis	NOUN
aijbe-56	163	9	,	,	PUNCT
aijbe-56	163	10	international	international	ADJ
aijbe-56	163	11	conference	conference	NOUN
aijbe-56	163	12	on	on	ADP
aijbe-56	163	13	accounting	accounting	NOUN
aijbe-56	163	14	and	and	CCONJ
aijbe-56	163	15	management	management	NOUN
aijbe-56	163	16	research	research	NOUN
aijbe-56	163	17	,	,	PUNCT
aijbe-56	163	18	426445	426445	NUM
aijbe-56	163	19	.	.	PUNCT
aijbe-56	164	1	chalmers	chalmer	VERB
aijbe-56	164	2	d.k	d.k	PROPN
aijbe-56	164	3	.	.	PROPN
aijbe-56	164	4	,	,	PUNCT
aijbe-56	164	5	mannetta	mannetta	PROPN
aijbe-56	164	6	e.w	e.w	PROPN
aijbe-56	164	7	.	.	PROPN
aijbe-56	164	8	,	,	PUNCT
aijbe-56	164	9	zhang	zhang	PROPN
aijbe-56	164	10	w.	w.	PROPN
aijbe-56	164	11	(	(	PUNCT
aijbe-56	164	12	2014	2014	NUM
aijbe-56	164	13	)	)	PUNCT
aijbe-56	164	14	.	.	PUNCT
aijbe-56	165	1	impact	impact	NOUN
aijbe-56	165	2	of	of	ADP
aijbe-56	165	3	working	work	VERB
aijbe-56	165	4	capital	capital	NOUN
aijbe-56	165	5	management	management	NOUN
aijbe-56	165	6	policies	policy	NOUN
aijbe-56	165	7	on	on	ADP
aijbe-56	165	8	corporate	corporate	ADJ
aijbe-56	165	9	performance	performance	NOUN
aijbe-56	165	10	,	,	PUNCT
aijbe-56	165	11	icefr	icefr	VERB
aijbe-56	165	12	.	.	PUNCT
aijbe-56	166	1	chalmers	chalmers	PROPN
aijbe-56	166	2	d.k	d.k	PROPN
aijbe-56	166	3	.	.	PROPN
aijbe-56	166	4	,	,	PUNCT
aijbe-56	166	5	sensini	sensini	PROPN
aijbe-56	166	6	l.	l.	PROPN
aijbe-56	166	7	,	,	PUNCT
aijbe-56	166	8	shan	shan	ADJ
aijbe-56	166	9	a.	a.	NOUN
aijbe-56	166	10	(	(	PUNCT
aijbe-56	166	11	2020b	2020b	NUM
aijbe-56	166	12	)	)	PUNCT
aijbe-56	166	13	.	.	PUNCT
aijbe-56	167	1	working	work	VERB
aijbe-56	167	2	capital	capital	NOUN
aijbe-56	167	3	management	management	NOUN
aijbe-56	167	4	(	(	PUNCT
aijbe-56	167	5	wcm	wcm	NOUN
aijbe-56	167	6	)	)	PUNCT
aijbe-56	167	7	and	and	CCONJ
aijbe-56	167	8	performance	performance	NOUN
aijbe-56	167	9	of	of	ADP
aijbe-56	167	10	smes	sme	NOUN
aijbe-56	167	11	:	:	PUNCT
aijbe-56	167	12	evidence	evidence	NOUN
aijbe-56	167	13	from	from	ADP
aijbe-56	167	14	india	india	PROPN
aijbe-56	167	15	,	,	PUNCT
aijbe-56	167	16	international	international	ADJ
aijbe-56	167	17	journal	journal	NOUN
aijbe-56	167	18	of	of	ADP
aijbe-56	167	19	business	business	NOUN
aijbe-56	167	20	and	and	CCONJ
aijbe-56	167	21	social	social	ADJ
aijbe-56	167	22	science	science	NOUN
aijbe-56	167	23	,	,	PUNCT
aijbe-56	167	24	11	11	NUM
aijbe-56	167	25	(	(	PUNCT
aijbe-56	167	26	7	7	NUM
aijbe-56	167	27	)	)	PUNCT
aijbe-56	167	28	,	,	PUNCT
aijbe-56	167	29	57	57	NUM
aijbe-56	167	30	-	-	SYM
aijbe-56	167	31	63	63	NUM
aijbe-56	167	32	.	.	PUNCT
aijbe-56	167	33	chalmers	chalmers	PROPN
aijbe-56	167	34	d.k	d.k	PROPN
aijbe-56	167	35	.	.	PROPN
aijbe-56	167	36	,	,	PUNCT
aijbe-56	167	37	diaz	diaz	PROPN
aijbe-56	167	38	e.	e.	PROPN
aijbe-56	167	39	(	(	PUNCT
aijbe-56	167	40	2022	2022	NUM
aijbe-56	167	41	)	)	PUNCT
aijbe-56	167	42	,	,	PUNCT
aijbe-56	167	43	relationship	relationship	NOUN
aijbe-56	167	44	between	between	ADP
aijbe-56	167	45	working	work	VERB
aijbe-56	167	46	capital	capital	NOUN
aijbe-56	167	47	policies	policy	NOUN
aijbe-56	167	48	and	and	CCONJ
aijbe-56	167	49	firm	firm	ADJ
aijbe-56	167	50	performance	performance	NOUN
aijbe-56	167	51	:	:	PUNCT
aijbe-56	167	52	an	an	DET
aijbe-56	167	53	empirical	empirical	ADJ
aijbe-56	167	54	analysis	analysis	NOUN
aijbe-56	167	55	,	,	PUNCT
aijbe-56	167	56	management	management	NOUN
aijbe-56	167	57	business	business	NOUN
aijbe-56	167	58	&	&	CCONJ
aijbe-56	167	59	economics	economic	NOUN
aijbe-56	167	60	.	.	PUNCT
aijbe-56	168	1	santiago	santiago	PROPN
aijbe-56	168	2	chalmers	chalmers	PROPN
aijbe-56	168	3	(	(	PUNCT
aijbe-56	168	4	2022	2022	NUM
aijbe-56	168	5	)	)	PUNCT
aijbe-56	168	6	7	7	NUM
aijbe-56	168	7	interdisciplinary	interdisciplinary	ADJ
aijbe-56	168	8	journal	journal	NOUN
aijbe-56	168	9	of	of	ADP
aijbe-56	168	10	educational	educational	ADJ
aijbe-56	168	11	practice	practice	NOUN
aijbe-56	168	12	|	|	ADV
aijbe-56	168	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	168	14	chen	chen	PROPN
aijbe-56	168	15	,	,	PUNCT
aijbe-56	168	16	j.	j.	PROPN
aijbe-56	168	17	,	,	PUNCT
aijbe-56	168	18	hughes	hughes	PROPN
aijbe-56	168	19	,	,	PUNCT
aijbe-56	168	20	c.	c.	PROPN
aijbe-56	168	21	,	,	PUNCT
aijbe-56	168	22	sensini	sensini	PROPN
aijbe-56	168	23	,	,	PUNCT
aijbe-56	168	24	l.	l.	PROPN
aijbe-56	168	25	(	(	PUNCT
aijbe-56	168	26	2014	2014	NUM
aijbe-56	168	27	)	)	PUNCT
aijbe-56	168	28	.	.	PUNCT
aijbe-56	169	1	credit	credit	NOUN
aijbe-56	169	2	risk	risk	NOUN
aijbe-56	169	3	measurement	measurement	NOUN
aijbe-56	169	4	of	of	ADP
aijbe-56	169	5	smes	sme	NOUN
aijbe-56	169	6	,	,	PUNCT
aijbe-56	169	7	international	international	ADJ
aijbe-56	169	8	conference	conference	NOUN
aijbe-56	169	9	on	on	ADP
aijbe-56	169	10	economics	economic	NOUN
aijbe-56	169	11	,	,	PUNCT
aijbe-56	169	12	finance	finance	NOUN
aijbe-56	169	13	and	and	CCONJ
aijbe-56	169	14	risk	risk	NOUN
aijbe-56	169	15	,	,	PUNCT
aijbe-56	169	16	139	139	NUM
aijbe-56	169	17	-	-	SYM
aijbe-56	169	18	163	163	NUM
aijbe-56	169	19	.	.	PUNCT
aijbe-56	170	1	chen	chen	PROPN
aijbe-56	170	2	y.	y.	PROPN
aijbe-56	170	3	,	,	PUNCT
aijbe-56	170	4	diaz	diaz	PROPN
aijbe-56	170	5	e.	e.	PROPN
aijbe-56	170	6	,	,	PUNCT
aijbe-56	170	7	sensini	sensini	PROPN
aijbe-56	170	8	l.	l.	PROPN
aijbe-56	170	9	,	,	PUNCT
aijbe-56	170	10	vazquez	vazquez	PROPN
aijbe-56	170	11	m.	m.	NOUN
aijbe-56	170	12	(	(	PUNCT
aijbe-56	170	13	2020	2020	NUM
aijbe-56	170	14	)	)	PUNCT
aijbe-56	170	15	.	.	PUNCT
aijbe-56	171	1	working	work	VERB
aijbe-56	171	2	capital	capital	NOUN
aijbe-56	171	3	management	management	NOUN
aijbe-56	171	4	and	and	CCONJ
aijbe-56	171	5	quality	quality	NOUN
aijbe-56	171	6	management	management	NOUN
aijbe-56	171	7	systems	system	NOUN
aijbe-56	171	8	:	:	PUNCT
aijbe-56	171	9	evidence	evidence	NOUN
aijbe-56	171	10	from	from	ADP
aijbe-56	171	11	an	an	DET
aijbe-56	171	12	emerging	emerge	VERB
aijbe-56	171	13	economy	economy	NOUN
aijbe-56	171	14	,	,	PUNCT
aijbe-56	171	15	international	international	ADJ
aijbe-56	171	16	journal	journal	NOUN
aijbe-56	171	17	of	of	ADP
aijbe-56	171	18	business	business	NOUN
aijbe-56	171	19	management	management	NOUN
aijbe-56	171	20	and	and	CCONJ
aijbe-56	171	21	economic	economic	ADJ
aijbe-56	171	22	research	research	NOUN
aijbe-56	171	23	,	,	PUNCT
aijbe-56	171	24	vol	vol	NOUN
aijbe-56	171	25	.	.	PROPN
aijbe-56	171	26	11	11	NUM
aijbe-56	171	27	,	,	PUNCT
aijbe-56	171	28	4	4	NUM
aijbe-56	171	29	,	,	PUNCT
aijbe-56	171	30	pp	pp	ADJ
aijbe-56	171	31	.	.	PUNCT
aijbe-56	172	1	1861	1861	NUM
aijbe-56	172	2	-	-	SYM
aijbe-56	172	3	1868	1868	NUM
aijbe-56	172	4	.	.	PUNCT
aijbe-56	173	1	ching	ching	PROPN
aijbe-56	173	2	h.	h.	PROPN
aijbe-56	173	3	y.	y.	PROPN
aijbe-56	173	4	,	,	PUNCT
aijbe-56	173	5	novazzi	novazzi	NOUN
aijbe-56	173	6	a.	a.	NOUN
aijbe-56	173	7	,	,	PUNCT
aijbe-56	173	8	gerab	gerab	PROPN
aijbe-56	173	9	f.	f.	PROPN
aijbe-56	173	10	(	(	PUNCT
aijbe-56	173	11	2011	2011	NUM
aijbe-56	173	12	)	)	PUNCT
aijbe-56	173	13	.	.	PUNCT
aijbe-56	174	1	relationship	relationship	NOUN
aijbe-56	174	2	between	between	ADP
aijbe-56	174	3	working	work	VERB
aijbe-56	174	4	capital	capital	NOUN
aijbe-56	174	5	management	management	NOUN
aijbe-56	174	6	and	and	CCONJ
aijbe-56	174	7	profitability	profitability	NOUN
aijbe-56	174	8	in	in	ADP
aijbe-56	174	9	brazilian	brazilian	ADJ
aijbe-56	174	10	listed	list	VERB
aijbe-56	174	11	companies	company	NOUN
aijbe-56	174	12	.	.	PUNCT
aijbe-56	175	1	journal	journal	PROPN
aijbe-56	175	2	of	of	ADP
aijbe-56	175	3	global	global	ADJ
aijbe-56	175	4	business	business	NOUN
aijbe-56	175	5	and	and	CCONJ
aijbe-56	175	6	economics	economic	NOUN
aijbe-56	175	7	,	,	PUNCT
aijbe-56	175	8	3(1	3(1	NUM
aijbe-56	175	9	)	)	PUNCT
aijbe-56	175	10	,	,	PUNCT
aijbe-56	175	11	74	74	NUM
aijbe-56	175	12	-	-	SYM
aijbe-56	175	13	86	86	NUM
aijbe-56	175	14	.	.	PUNCT
aijbe-56	176	1	dang	dang	INTJ
aijbe-56	176	2	h.	h.	PROPN
aijbe-56	176	3	n.	n.	PROPN
aijbe-56	176	4	,	,	PUNCT
aijbe-56	176	5	&	&	CCONJ
aijbe-56	176	6	tran	tran	PROPN
aijbe-56	176	7	d.	d.	PROPN
aijbe-56	176	8	m.	m.	PROPN
aijbe-56	176	9	(	(	PUNCT
aijbe-56	176	10	2019	2019	NUM
aijbe-56	176	11	)	)	PUNCT
aijbe-56	176	12	.	.	PUNCT
aijbe-56	177	1	relationship	relationship	NOUN
aijbe-56	177	2	between	between	ADP
aijbe-56	177	3	accrual	accrual	ADJ
aijbe-56	177	4	anomaly	anomaly	NOUN
aijbe-56	177	5	and	and	CCONJ
aijbe-56	177	6	stock	stock	NOUN
aijbe-56	177	7	return	return	NOUN
aijbe-56	177	8	:	:	PUNCT
aijbe-56	177	9	the	the	DET
aijbe-56	177	10	case	case	NOUN
aijbe-56	177	11	of	of	ADP
aijbe-56	177	12	vietnam	vietnam	PROPN
aijbe-56	177	13	.	.	PUNCT
aijbe-56	178	1	the	the	DET
aijbe-56	178	2	journal	journal	NOUN
aijbe-56	178	3	of	of	ADP
aijbe-56	178	4	asian	asian	ADJ
aijbe-56	178	5	finance	finance	NOUN
aijbe-56	178	6	,	,	PUNCT
aijbe-56	178	7	economics	economic	NOUN
aijbe-56	178	8	and	and	CCONJ
aijbe-56	178	9	business	business	NOUN
aijbe-56	178	10	(	(	PUNCT
aijbe-56	178	11	jafeb	jafeb	NOUN
aijbe-56	178	12	)	)	PUNCT
aijbe-56	178	13	,	,	PUNCT
aijbe-56	178	14	6(4	6(4	NUM
aijbe-56	178	15	)	)	PUNCT
aijbe-56	178	16	,	,	PUNCT
aijbe-56	178	17	19	19	NUM
aijbe-56	178	18	-	-	SYM
aijbe-56	178	19	26	26	NUM
aijbe-56	178	20	.	.	PUNCT
aijbe-56	178	21	deloof	deloof	NOUN
aijbe-56	178	22	,	,	PUNCT
aijbe-56	178	23	m.	m.	NOUN
aijbe-56	178	24	(	(	PUNCT
aijbe-56	178	25	2003	2003	NUM
aijbe-56	178	26	)	)	PUNCT
aijbe-56	178	27	,	,	PUNCT
aijbe-56	178	28	does	do	AUX
aijbe-56	178	29	working	work	VERB
aijbe-56	178	30	capital	capital	NOUN
aijbe-56	178	31	management	management	NOUN
aijbe-56	178	32	affect	affect	VERB
aijbe-56	178	33	profitability	profitability	NOUN
aijbe-56	178	34	of	of	ADP
aijbe-56	178	35	belgian	belgian	ADJ
aijbe-56	178	36	firms	firm	NOUN
aijbe-56	178	37	?	?	PUNCT
aijbe-56	179	1	journal	journal	NOUN
aijbe-56	179	2	of	of	ADP
aijbe-56	179	3	business	business	NOUN
aijbe-56	179	4	finance	finance	PROPN
aijbe-56	179	5	&	&	CCONJ
aijbe-56	179	6	accounting	accounting	PROPN
aijbe-56	179	7	,	,	PUNCT
aijbe-56	179	8	30	30	NUM
aijbe-56	179	9	(	(	PUNCT
aijbe-56	179	10	4	4	NUM
aijbe-56	179	11	)	)	PUNCT
aijbe-56	179	12	,	,	PUNCT
aijbe-56	179	13	pp	pp	PROPN
aijbe-56	179	14	.	.	PUNCT
aijbe-56	180	1	573	573	NUM
aijbe-56	180	2	-	-	SYM
aijbe-56	180	3	587	587	NUM
aijbe-56	180	4	.	.	PUNCT
aijbe-56	181	1	dhole	dhole	PROPN
aijbe-56	181	2	,	,	PUNCT
aijbe-56	181	3	s.	s.	PROPN
aijbe-56	181	4	,	,	PUNCT
aijbe-56	181	5	sagarika	sagarika	PROPN
aijbe-56	181	6	,	,	PUNCT
aijbe-56	181	7	m.	m.	NOUN
aijbe-56	181	8	,	,	PUNCT
aijbe-56	181	9	pal	pal	NOUN
aijbe-56	181	10	,	,	PUNCT
aijbe-56	181	11	a.m.	a.m.	PROPN
aijbe-56	181	12	(	(	PUNCT
aijbe-56	181	13	2019	2019	NUM
aijbe-56	181	14	)	)	PUNCT
aijbe-56	181	15	,	,	PUNCT
aijbe-56	181	16	efficient	efficient	ADJ
aijbe-56	181	17	working	working	NOUN
aijbe-56	181	18	capital	capital	NOUN
aijbe-56	181	19	management	management	NOUN
aijbe-56	181	20	,	,	PUNCT
aijbe-56	181	21	financial	financial	ADJ
aijbe-56	181	22	constraints	constraint	NOUN
aijbe-56	181	23	and	and	CCONJ
aijbe-56	181	24	firm	firm	ADJ
aijbe-56	181	25	value	value	NOUN
aijbe-56	181	26	:	:	PUNCT
aijbe-56	181	27	a	a	DET
aijbe-56	181	28	text	text	NOUN
aijbe-56	181	29	-	-	PUNCT
aijbe-56	181	30	based	base	VERB
aijbe-56	181	31	analysis	analysis	NOUN
aijbe-56	181	32	,	,	PUNCT
aijbe-56	181	33	pacific	pacific	PROPN
aijbe-56	181	34	basin	basin	PROPN
aijbe-56	181	35	finance	finance	NOUN
aijbe-56	181	36	journal	journal	NOUN
aijbe-56	181	37	,	,	PUNCT
aijbe-56	181	38	(	(	PUNCT
aijbe-56	181	39	58	58	NUM
aijbe-56	181	40	)	)	PUNCT
aijbe-56	181	41	,	,	PUNCT
aijbe-56	181	42	101212	101212	NUM
aijbe-56	181	43	.	.	PUNCT
aijbe-56	182	1	diaz	diaz	PROPN
aijbe-56	182	2	e.	e.	PROPN
aijbe-56	182	3	,	,	PUNCT
aijbe-56	182	4	vazquez	vazquez	PROPN
aijbe-56	182	5	m.	m.	NOUN
aijbe-56	182	6	(	(	PUNCT
aijbe-56	182	7	2019	2019	NUM
aijbe-56	182	8	)	)	PUNCT
aijbe-56	182	9	.	.	PUNCT
aijbe-56	183	1	relationship	relationship	NOUN
aijbe-56	183	2	between	between	ADP
aijbe-56	183	3	wcm	wcm	NOUN
aijbe-56	183	4	and	and	CCONJ
aijbe-56	183	5	profitability	profitability	NOUN
aijbe-56	183	6	:	:	PUNCT
aijbe-56	183	7	first	first	ADJ
aijbe-56	183	8	empirical	empirical	ADJ
aijbe-56	183	9	evidence	evidence	NOUN
aijbe-56	183	10	from	from	ADP
aijbe-56	183	11	an	an	DET
aijbe-56	183	12	emergent	emergent	ADJ
aijbe-56	183	13	economy	economy	NOUN
aijbe-56	183	14	,	,	PUNCT
aijbe-56	183	15	diaf	diaf	PROPN
aijbe-56	183	16	.	.	PUNCT
aijbe-56	184	1	diaz	diaz	PROPN
aijbe-56	184	2	e.	e.	PROPN
aijbe-56	184	3	,	,	PUNCT
aijbe-56	184	4	sensini	sensini	PROPN
aijbe-56	184	5	l.	l.	PROPN
aijbe-56	184	6	(	(	PUNCT
aijbe-56	184	7	2020	2020	NUM
aijbe-56	184	8	)	)	PUNCT
aijbe-56	184	9	.	.	PUNCT
aijbe-56	185	1	quality	quality	NOUN
aijbe-56	185	2	management	management	NOUN
aijbe-56	185	3	practices	practice	NOUN
aijbe-56	185	4	,	,	PUNCT
aijbe-56	185	5	innovation	innovation	NOUN
aijbe-56	185	6	and	and	CCONJ
aijbe-56	185	7	profitability	profitability	NOUN
aijbe-56	185	8	of	of	ADP
aijbe-56	185	9	smes	sme	NOUN
aijbe-56	185	10	:	:	PUNCT
aijbe-56	185	11	evidence	evidence	NOUN
aijbe-56	185	12	from	from	ADP
aijbe-56	185	13	argentina	argentina	PROPN
aijbe-56	185	14	,	,	PUNCT
aijbe-56	185	15	international	international	ADJ
aijbe-56	185	16	business	business	NOUN
aijbe-56	185	17	management	management	NOUN
aijbe-56	185	18	,	,	PUNCT
aijbe-56	185	19	14	14	NUM
aijbe-56	185	20	(	(	PUNCT
aijbe-56	185	21	9	9	NUM
aijbe-56	185	22	)	)	PUNCT
aijbe-56	185	23	,	,	PUNCT
aijbe-56	185	24	328	328	NUM
aijbe-56	185	25	-	-	SYM
aijbe-56	185	26	336	336	NUM
aijbe-56	185	27	.	.	PUNCT
aijbe-56	186	1	fazzari	fazzari	PROPN
aijbe-56	186	2	,	,	PUNCT
aijbe-56	186	3	s.	s.	PROPN
aijbe-56	186	4	,	,	PUNCT
aijbe-56	186	5	petersen	petersen	PROPN
aijbe-56	186	6	,	,	PUNCT
aijbe-56	186	7	b.	b.	PROPN
aijbe-56	186	8	(	(	PUNCT
aijbe-56	186	9	1993	1993	NUM
aijbe-56	186	10	)	)	PUNCT
aijbe-56	186	11	.	.	PUNCT
aijbe-56	187	1	working	work	VERB
aijbe-56	187	2	capital	capital	NOUN
aijbe-56	187	3	and	and	CCONJ
aijbe-56	187	4	fixed	fix	VERB
aijbe-56	187	5	investment	investment	NOUN
aijbe-56	187	6	:	:	PUNCT
aijbe-56	187	7	new	new	ADJ
aijbe-56	187	8	evidence	evidence	NOUN
aijbe-56	187	9	on	on	ADP
aijbe-56	187	10	financing	financing	NOUN
aijbe-56	187	11	constraints	constraint	NOUN
aijbe-56	187	12	,	,	PUNCT
aijbe-56	187	13	rand	rand	NOUN
aijbe-56	187	14	journal	journal	NOUN
aijbe-56	187	15	of	of	ADP
aijbe-56	187	16	economics	economic	NOUN
aijbe-56	187	17	24	24	NUM
aijbe-56	187	18	,	,	PUNCT
aijbe-56	187	19	328	328	NUM
aijbe-56	187	20	-	-	SYM
aijbe-56	187	21	342	342	NUM
aijbe-56	187	22	.	.	PUNCT
aijbe-56	187	23	filbeck	filbeck	NOUN
aijbe-56	187	24	,	,	PUNCT
aijbe-56	187	25	g.	g.	PROPN
aijbe-56	187	26	,	,	PUNCT
aijbe-56	187	27	krueger	krueger	PROPN
aijbe-56	187	28	,	,	PUNCT
aijbe-56	187	29	t.	t.	PROPN
aijbe-56	187	30	(	(	PUNCT
aijbe-56	187	31	2005	2005	NUM
aijbe-56	187	32	)	)	PUNCT
aijbe-56	187	33	.	.	PUNCT
aijbe-56	188	1	industry	industry	NOUN
aijbe-56	188	2	related	relate	VERB
aijbe-56	188	3	differences	difference	NOUN
aijbe-56	188	4	in	in	ADP
aijbe-56	188	5	working	work	VERB
aijbe-56	188	6	capital	capital	NOUN
aijbe-56	188	7	management	management	NOUN
aijbe-56	188	8	,	,	PUNCT
aijbe-56	188	9	journal	journal	NOUN
aijbe-56	188	10	of	of	ADP
aijbe-56	188	11	business	business	NOUN
aijbe-56	188	12	,	,	PUNCT
aijbe-56	188	13	vol	vol	NOUN
aijbe-56	188	14	.	.	PROPN
aijbe-56	188	15	20	20	NUM
aijbe-56	188	16	(	(	PUNCT
aijbe-56	188	17	2	2	NUM
aijbe-56	188	18	)	)	PUNCT
aijbe-56	188	19	,	,	PUNCT
aijbe-56	188	20	11	11	NUM
aijbe-56	188	21	-	-	SYM
aijbe-56	188	22	18	18	NUM
aijbe-56	188	23	.	.	PUNCT
aijbe-56	189	1	gill	gill	PROPN
aijbe-56	189	2	,	,	PUNCT
aijbe-56	189	3	a.	a.	NOUN
aijbe-56	189	4	,	,	PUNCT
aijbe-56	189	5	biger	big	ADJ
aijbe-56	189	6	,	,	PUNCT
aijbe-56	189	7	n.	n.	PROPN
aijbe-56	189	8	,	,	PUNCT
aijbe-56	189	9	mathur	mathur	PROPN
aijbe-56	189	10	,	,	PUNCT
aijbe-56	189	11	n.	n.	PROPN
aijbe-56	189	12	(	(	PUNCT
aijbe-56	189	13	2010	2010	NUM
aijbe-56	189	14	)	)	PUNCT
aijbe-56	189	15	.	.	PUNCT
aijbe-56	190	1	the	the	DET
aijbe-56	190	2	relationship	relationship	NOUN
aijbe-56	190	3	between	between	ADP
aijbe-56	190	4	working	work	VERB
aijbe-56	190	5	capital	capital	NOUN
aijbe-56	190	6	management	management	NOUN
aijbe-56	190	7	and	and	CCONJ
aijbe-56	190	8	performance	performance	NOUN
aijbe-56	190	9	:	:	PUNCT
aijbe-56	190	10	evidence	evidence	NOUN
aijbe-56	190	11	from	from	ADP
aijbe-56	190	12	the	the	DET
aijbe-56	190	13	united	united	PROPN
aijbe-56	190	14	states	states	PROPN
aijbe-56	190	15	.	.	PUNCT
aijbe-56	190	16	”	"	PUNCT
aijbe-56	191	1	business	business	NOUN
aijbe-56	191	2	and	and	CCONJ
aijbe-56	191	3	economics	economic	NOUN
aijbe-56	191	4	journal	journal	NOUN
aijbe-56	191	5	(	(	PUNCT
aijbe-56	191	6	10	10	NUM
aijbe-56	191	7	)	)	PUNCT
aijbe-56	191	8	,	,	PUNCT
aijbe-56	191	9	1	1	NUM
aijbe-56	191	10	-	-	SYM
aijbe-56	191	11	9	9	NUM
aijbe-56	191	12	.	.	PUNCT
aijbe-56	191	13	haq	haq	PROPN
aijbe-56	191	14	,	,	PUNCT
aijbe-56	191	15	i.	i.	PROPN
aijbe-56	191	16	,	,	PUNCT
aijbe-56	191	17	sohail	sohail	PROPN
aijbe-56	191	18	,	,	PUNCT
aijbe-56	191	19	m.	m.	NOUN
aijbe-56	191	20	,	,	PUNCT
aijbe-56	191	21	zaman	zaman	PROPN
aijbe-56	191	22	,	,	PUNCT
aijbe-56	191	23	k.	k.	PROPN
aijbe-56	191	24	,	,	PUNCT
aijbe-56	191	25	alam	alam	PROPN
aijbe-56	191	26	,	,	PUNCT
aijbe-56	191	27	z.	z.	PROPN
aijbe-56	191	28	(	(	PUNCT
aijbe-56	191	29	2011	2011	NUM
aijbe-56	191	30	)	)	PUNCT
aijbe-56	191	31	.	.	PUNCT
aijbe-56	192	1	the	the	DET
aijbe-56	192	2	relationship	relationship	NOUN
aijbe-56	192	3	between	between	ADP
aijbe-56	192	4	working	work	VERB
aijbe-56	192	5	capital	capital	NOUN
aijbe-56	192	6	management	management	NOUN
aijbe-56	192	7	and	and	CCONJ
aijbe-56	192	8	profitability	profitability	NOUN
aijbe-56	192	9	:	:	PUNCT
aijbe-56	192	10	a	a	DET
aijbe-56	192	11	case	case	NOUN
aijbe-56	192	12	study	study	NOUN
aijbe-56	192	13	of	of	ADP
aijbe-56	192	14	cement	cement	NOUN
aijbe-56	192	15	industry	industry	NOUN
aijbe-56	192	16	in	in	ADP
aijbe-56	192	17	pakistan	pakistan	PROPN
aijbe-56	192	18	,	,	PUNCT
aijbe-56	192	19	mediterranean	mediterranean	PROPN
aijbe-56	192	20	journal	journal	PROPN
aijbe-56	192	21	of	of	ADP
aijbe-56	192	22	social	social	ADJ
aijbe-56	192	23	sciences	science	NOUN
aijbe-56	192	24	,	,	PUNCT
aijbe-56	192	25	2	2	NUM
aijbe-56	192	26	,	,	PUNCT
aijbe-56	192	27	365	365	NUM
aijbe-56	192	28	-	-	SYM
aijbe-56	192	29	372	372	NUM
aijbe-56	192	30	.	.	PUNCT
aijbe-56	193	1	hernandez	hernandez	PROPN
aijbe-56	193	2	,	,	PUNCT
aijbe-56	193	3	s.	s.	PROPN
aijbe-56	193	4	,	,	PUNCT
aijbe-56	193	5	migliaro	migliaro	NOUN
aijbe-56	193	6	,	,	PUNCT
aijbe-56	193	7	d.	d.	PROPN
aijbe-56	193	8	,	,	PUNCT
aijbe-56	193	9	suarez	suarez	PROPN
aijbe-56	193	10	,	,	PUNCT
aijbe-56	193	11	p.	p.	PROPN
aijbe-56	193	12	,	,	PUNCT
aijbe-56	193	13	&	&	CCONJ
aijbe-56	193	14	arnaldi	arnaldi	NOUN
aijbe-56	193	15	,	,	PUNCT
aijbe-56	193	16	a.	a.	NOUN
aijbe-56	193	17	(	(	PUNCT
aijbe-56	193	18	2021	2021	NUM
aijbe-56	193	19	)	)	PUNCT
aijbe-56	193	20	.	.	PUNCT
aijbe-56	194	1	working	work	VERB
aijbe-56	194	2	capital	capital	NOUN
aijbe-56	194	3	determinants	determinant	NOUN
aijbe-56	194	4	and	and	CCONJ
aijbe-56	194	5	profitability	profitability	NOUN
aijbe-56	194	6	:	:	PUNCT
aijbe-56	194	7	empirical	empirical	ADJ
aijbe-56	194	8	evidence	evidence	NOUN
aijbe-56	194	9	from	from	ADP
aijbe-56	194	10	an	an	DET
aijbe-56	194	11	emergent	emergent	ADJ
aijbe-56	194	12	economy	economy	NOUN
aijbe-56	194	13	.	.	PUNCT
aijbe-56	195	1	iar	iar	PROPN
aijbe-56	195	2	journal	journal	PROPN
aijbe-56	195	3	of	of	ADP
aijbe-56	195	4	business	business	NOUN
aijbe-56	195	5	management	management	NOUN
aijbe-56	195	6	,	,	PUNCT
aijbe-56	195	7	2(2	2(2	NUM
aijbe-56	195	8	)	)	PUNCT
aijbe-56	195	9	.	.	PUNCT
aijbe-56	196	1	karaduman	karaduman	PROPN
aijbe-56	196	2	,	,	PUNCT
aijbe-56	196	3	h.	h.	PROPN
aijbe-56	196	4	a.	a.	PROPN
aijbe-56	196	5	,	,	PUNCT
aijbe-56	196	6	akbas	akbas	PROPN
aijbe-56	196	7	,	,	PUNCT
aijbe-56	196	8	h.	h.	PROPN
aijbe-56	196	9	e.	e.	PROPN
aijbe-56	196	10	,	,	PUNCT
aijbe-56	196	11	caliskan	caliskan	PROPN
aijbe-56	196	12	,	,	PUNCT
aijbe-56	196	13	a.	a.	NOUN
aijbe-56	196	14	o.	o.	PROPN
aijbe-56	196	15	,	,	PUNCT
aijbe-56	196	16	&	&	CCONJ
aijbe-56	196	17	durer	durer	PROPN
aijbe-56	196	18	,	,	PUNCT
aijbe-56	196	19	s.	s.	PROPN
aijbe-56	196	20	(	(	PUNCT
aijbe-56	196	21	2011	2011	NUM
aijbe-56	196	22	)	)	PUNCT
aijbe-56	196	23	.	.	PUNCT
aijbe-56	197	1	the	the	DET
aijbe-56	197	2	relationship	relationship	NOUN
aijbe-56	197	3	between	between	ADP
aijbe-56	197	4	working	work	VERB
aijbe-56	197	5	capital	capital	NOUN
aijbe-56	197	6	management	management	NOUN
aijbe-56	197	7	and	and	CCONJ
aijbe-56	197	8	profitability	profitability	NOUN
aijbe-56	197	9	:	:	PUNCT
aijbe-56	197	10	evidence	evidence	NOUN
aijbe-56	197	11	from	from	ADP
aijbe-56	197	12	an	an	DET
aijbe-56	197	13	emerging	emerge	VERB
aijbe-56	197	14	market	market	NOUN
aijbe-56	197	15	.	.	PUNCT
aijbe-56	198	1	international	international	ADJ
aijbe-56	198	2	research	research	PROPN
aijbe-56	198	3	journal	journal	NOUN
aijbe-56	198	4	of	of	ADP
aijbe-56	198	5	finance	finance	NOUN
aijbe-56	198	6	and	and	CCONJ
aijbe-56	198	7	economics	economic	NOUN
aijbe-56	198	8	,	,	PUNCT
aijbe-56	198	9	62(6	62(6	NOUN
aijbe-56	198	10	)	)	PUNCT
aijbe-56	198	11	,	,	PUNCT
aijbe-56	198	12	61–67	61–67	NUM
aijbe-56	198	13	.	.	PUNCT
aijbe-56	199	1	kim	kim	PROPN
aijbe-56	199	2	y.h	y.h	PROPN
aijbe-56	199	3	.	.	PROPN
aijbe-56	199	4	chung	chung	PROPN
aijbe-56	199	5	k.h	k.h	PROPN
aijbe-56	199	6	.	.	PUNCT
aijbe-56	199	7	(	(	PUNCT
aijbe-56	199	8	1990	1990	NUM
aijbe-56	199	9	)	)	PUNCT
aijbe-56	199	10	.	.	PUNCT
aijbe-56	200	1	an	an	DET
aijbe-56	200	2	integrated	integrate	VERB
aijbe-56	200	3	evaluation	evaluation	NOUN
aijbe-56	200	4	of	of	ADP
aijbe-56	200	5	investment	investment	NOUN
aijbe-56	200	6	in	in	ADP
aijbe-56	200	7	inventory	inventory	NOUN
aijbe-56	200	8	and	and	CCONJ
aijbe-56	200	9	credit	credit	NOUN
aijbe-56	200	10	:	:	PUNCT
aijbe-56	200	11	a	a	DET
aijbe-56	200	12	cash	cash	NOUN
aijbe-56	200	13	flow	flow	NOUN
aijbe-56	200	14	approach	approach	NOUN
aijbe-56	200	15	,	,	PUNCT
aijbe-56	200	16	journal	journal	NOUN
aijbe-56	200	17	of	of	ADP
aijbe-56	200	18	business	business	NOUN
aijbe-56	200	19	finance	finance	NOUN
aijbe-56	200	20	and	and	CCONJ
aijbe-56	200	21	accounting	accounting	NOUN
aijbe-56	200	22	,	,	PUNCT
aijbe-56	200	23	vol	vol	NOUN
aijbe-56	200	24	.	.	PROPN
aijbe-56	200	25	17	17	NUM
aijbe-56	200	26	no	no	NOUN
aijbe-56	200	27	.	.	NOUN
aijbe-56	201	1	3	3	NUM
aijbe-56	201	2	,	,	PUNCT
aijbe-56	201	3	381	381	NUM
aijbe-56	201	4	-	-	SYM
aijbe-56	201	5	389	389	NUM
aijbe-56	201	6	.	.	PUNCT
aijbe-56	202	1	santiago	santiago	PROPN
aijbe-56	202	2	chalmers	chalmers	PROPN
aijbe-56	202	3	(	(	PUNCT
aijbe-56	202	4	2022	2022	NUM
aijbe-56	202	5	)	)	PUNCT
aijbe-56	202	6	8	8	NUM
aijbe-56	202	7	interdisciplinary	interdisciplinary	ADJ
aijbe-56	202	8	journal	journal	NOUN
aijbe-56	202	9	of	of	ADP
aijbe-56	202	10	educational	educational	ADJ
aijbe-56	202	11	practice	practice	NOUN
aijbe-56	202	12	|	|	ADV
aijbe-56	202	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	202	14	kumar	kumar	PROPN
aijbe-56	202	15	a.	a.	PROPN
aijbe-56	202	16	,	,	PUNCT
aijbe-56	202	17	sun	sun	PROPN
aijbe-56	202	18	y.	y.	PROPN
aijbe-56	202	19	(	(	PUNCT
aijbe-56	202	20	2022	2022	NUM
aijbe-56	202	21	)	)	PUNCT
aijbe-56	202	22	,	,	PUNCT
aijbe-56	202	23	the	the	DET
aijbe-56	202	24	impact	impact	NOUN
aijbe-56	202	25	of	of	ADP
aijbe-56	202	26	age	age	NOUN
aijbe-56	202	27	and	and	CCONJ
aijbe-56	202	28	age	age	NOUN
aijbe-56	202	29	on	on	ADP
aijbe-56	202	30	working	work	VERB
aijbe-56	202	31	capital	capital	NOUN
aijbe-56	202	32	management	management	NOUN
aijbe-56	202	33	:	:	PUNCT
aijbe-56	202	34	empirical	empirical	ADJ
aijbe-56	202	35	evidence	evidence	NOUN
aijbe-56	202	36	,	,	PUNCT
aijbe-56	202	37	management	management	NOUN
aijbe-56	202	38	business	business	NOUN
aijbe-56	202	39	&	&	CCONJ
aijbe-56	202	40	economics	economic	NOUN
aijbe-56	202	41	.	.	PUNCT
aijbe-56	203	1	mannetta	mannetta	NOUN
aijbe-56	203	2	e.w	e.w	PROPN
aijbe-56	203	3	.	.	PROPN
aijbe-56	203	4	,	,	PUNCT
aijbe-56	203	5	peel	peel	PROPN
aijbe-56	203	6	m.j	m.j	PROPN
aijbe-56	203	7	.	.	PROPN
aijbe-56	203	8	,	,	PUNCT
aijbe-56	203	9	williams	williams	PROPN
aijbe-56	203	10	a.n	a.n	PROPN
aijbe-56	203	11	.	.	PROPN
aijbe-56	203	12	(	(	PUNCT
aijbe-56	203	13	2013	2013	NUM
aijbe-56	203	14	)	)	PUNCT
aijbe-56	203	15	.	.	PUNCT
aijbe-56	204	1	credit	credit	NOUN
aijbe-56	204	2	management	management	NOUN
aijbe-56	204	3	in	in	ADP
aijbe-56	204	4	the	the	DET
aijbe-56	204	5	small	small	ADJ
aijbe-56	204	6	firm	firm	ADJ
aijbe-56	204	7	sector	sector	NOUN
aijbe-56	204	8	:	:	PUNCT
aijbe-56	204	9	empirical	empirical	ADJ
aijbe-56	204	10	evidence	evidence	NOUN
aijbe-56	204	11	,	,	PUNCT
aijbe-56	204	12	international	international	ADJ
aijbe-56	204	13	conference	conference	NOUN
aijbe-56	204	14	on	on	ADP
aijbe-56	204	15	accounting	accounting	NOUN
aijbe-56	204	16	,	,	PUNCT
aijbe-56	204	17	finance	finance	NOUN
aijbe-56	204	18	and	and	CCONJ
aijbe-56	204	19	risk	risk	NOUN
aijbe-56	204	20	management	management	NOUN
aijbe-56	204	21	perspective	perspective	NOUN
aijbe-56	204	22	.	.	PUNCT
aijbe-56	205	1	mannetta	mannetta	NOUN
aijbe-56	205	2	e.w	e.w	PROPN
aijbe-56	205	3	.	.	PROPN
aijbe-56	205	4	,	,	PUNCT
aijbe-56	205	5	zhang	zhang	PROPN
aijbe-56	205	6	w.	w.	PROPN
aijbe-56	205	7	(	(	PUNCT
aijbe-56	205	8	2014	2014	NUM
aijbe-56	205	9	)	)	PUNCT
aijbe-56	205	10	.	.	PUNCT
aijbe-56	206	1	working	work	VERB
aijbe-56	206	2	capital	capital	NOUN
aijbe-56	206	3	management	management	NOUN
aijbe-56	206	4	and	and	CCONJ
aijbe-56	206	5	performance	performance	NOUN
aijbe-56	206	6	in	in	ADP
aijbe-56	206	7	emerging	emerge	VERB
aijbe-56	206	8	economies	economy	NOUN
aijbe-56	206	9	,	,	PUNCT
aijbe-56	206	10	international	international	ADJ
aijbe-56	206	11	conference	conference	NOUN
aijbe-56	206	12	on	on	ADP
aijbe-56	206	13	accounting	accounting	NOUN
aijbe-56	206	14	and	and	CCONJ
aijbe-56	206	15	management	management	NOUN
aijbe-56	206	16	research	research	NOUN
aijbe-56	206	17	,	,	PUNCT
aijbe-56	206	18	icamr	icamr	NOUN
aijbe-56	206	19	.	.	PUNCT
aijbe-56	207	1	mannetta	mannetta	PROPN
aijbe-56	207	2	e.w	e.w	PROPN
aijbe-56	207	3	.	.	PROPN
aijbe-56	207	4	,	,	PUNCT
aijbe-56	207	5	jordan	jordan	PROPN
aijbe-56	207	6	j.k	j.k	PROPN
aijbe-56	207	7	.	.	PROPN
aijbe-56	207	8	,	,	PUNCT
aijbe-56	207	9	zhang	zhang	PROPN
aijbe-56	207	10	w.	w.	PROPN
aijbe-56	207	11	(	(	PUNCT
aijbe-56	207	12	2020	2020	NUM
aijbe-56	207	13	)	)	PUNCT
aijbe-56	207	14	.	.	PUNCT
aijbe-56	208	1	working	work	VERB
aijbe-56	208	2	capital	capital	NOUN
aijbe-56	208	3	management	management	NOUN
aijbe-56	208	4	and	and	CCONJ
aijbe-56	208	5	performance	performance	NOUN
aijbe-56	208	6	:	:	PUNCT
aijbe-56	208	7	an	an	DET
aijbe-56	208	8	empirical	empirical	ADJ
aijbe-56	208	9	study	study	NOUN
aijbe-56	208	10	,	,	PUNCT
aijbe-56	208	11	acmrc	acmrc	NOUN
aijbe-56	208	12	,	,	PUNCT
aijbe-56	208	13	137	137	NUM
aijbe-56	208	14	-	-	SYM
aijbe-56	208	15	155	155	NUM
aijbe-56	208	16	.	.	PUNCT
aijbe-56	208	17	musso	musso	PROPN
aijbe-56	208	18	,	,	PUNCT
aijbe-56	208	19	p.	p.	PROPN
aijbe-56	208	20	,	,	PUNCT
aijbe-56	208	21	schiavo	schiavo	PROPN
aijbe-56	208	22	,	,	PUNCT
aijbe-56	208	23	s.	s.	PROPN
aijbe-56	208	24	(	(	PUNCT
aijbe-56	208	25	2008	2008	NUM
aijbe-56	208	26	)	)	PUNCT
aijbe-56	208	27	.	.	PUNCT
aijbe-56	209	1	the	the	DET
aijbe-56	209	2	impact	impact	NOUN
aijbe-56	209	3	of	of	ADP
aijbe-56	209	4	financial	financial	ADJ
aijbe-56	209	5	constraints	constraint	NOUN
aijbe-56	209	6	on	on	ADP
aijbe-56	209	7	firm	firm	ADJ
aijbe-56	209	8	survival	survival	NOUN
aijbe-56	209	9	and	and	CCONJ
aijbe-56	209	10	growth	growth	NOUN
aijbe-56	209	11	,	,	PUNCT
aijbe-56	209	12	journal	journal	NOUN
aijbe-56	209	13	of	of	ADP
aijbe-56	209	14	evolutionary	evolutionary	ADJ
aijbe-56	209	15	economics	economic	NOUN
aijbe-56	209	16	,	,	PUNCT
aijbe-56	209	17	18	18	NUM
aijbe-56	209	18	(	(	PUNCT
aijbe-56	209	19	2	2	NUM
aijbe-56	209	20	)	)	PUNCT
aijbe-56	209	21	,	,	PUNCT
aijbe-56	209	22	135	135	NUM
aijbe-56	209	23	-	-	SYM
aijbe-56	209	24	149	149	NUM
aijbe-56	209	25	.	.	PUNCT
aijbe-56	210	1	nazir	nazir	PROPN
aijbe-56	210	2	,	,	PUNCT
aijbe-56	210	3	m.	m.	PROPN
aijbe-56	210	4	s.	s.	PROPN
aijbe-56	210	5	,	,	PUNCT
aijbe-56	210	6	afza	afza	PROPN
aijbe-56	210	7	,	,	PUNCT
aijbe-56	210	8	t.	t.	PROPN
aijbe-56	210	9	(	(	PUNCT
aijbe-56	210	10	2009	2009	NUM
aijbe-56	210	11	)	)	PUNCT
aijbe-56	210	12	.	.	PUNCT
aijbe-56	211	1	impact	impact	NOUN
aijbe-56	211	2	of	of	ADP
aijbe-56	211	3	aggressive	aggressive	ADJ
aijbe-56	211	4	working	work	VERB
aijbe-56	211	5	capital	capital	NOUN
aijbe-56	211	6	management	management	NOUN
aijbe-56	211	7	policy	policy	NOUN
aijbe-56	211	8	on	on	ADP
aijbe-56	211	9	firms	firm	NOUN
aijbe-56	211	10	’	’	PART
aijbe-56	211	11	profitability	profitability	NOUN
aijbe-56	211	12	,	,	PUNCT
aijbe-56	211	13	journal	journal	NOUN
aijbe-56	211	14	of	of	ADP
aijbe-56	211	15	applied	apply	VERB
aijbe-56	211	16	finance	finance	NOUN
aijbe-56	211	17	,	,	PUNCT
aijbe-56	211	18	15	15	NUM
aijbe-56	211	19	,	,	PUNCT
aijbe-56	211	20	19–31	19–31	NUM
aijbe-56	211	21	.	.	PUNCT
aijbe-56	212	1	nobanee	nobanee	PROPN
aijbe-56	212	2	h.	h.	PROPN
aijbe-56	212	3	,	,	PUNCT
aijbe-56	212	4	abdullatif	abdullatif	PROPN
aijbe-56	212	5	m.	m.	NOUN
aijbe-56	212	6	,	,	PUNCT
aijbe-56	212	7	alhajjar	alhajjar	ADJ
aijbe-56	212	8	m.	m.	NOUN
aijbe-56	212	9	(	(	PUNCT
aijbe-56	212	10	2011	2011	NUM
aijbe-56	212	11	)	)	PUNCT
aijbe-56	212	12	.	.	PUNCT
aijbe-56	213	1	cash	cash	NOUN
aijbe-56	213	2	conversion	conversion	NOUN
aijbe-56	213	3	cycle	cycle	NOUN
aijbe-56	213	4	and	and	CCONJ
aijbe-56	213	5	firm	firm	NOUN
aijbe-56	213	6	's	's	PART
aijbe-56	213	7	performance	performance	NOUN
aijbe-56	213	8	of	of	ADP
aijbe-56	213	9	japanese	japanese	ADJ
aijbe-56	213	10	firms	firm	NOUN
aijbe-56	213	11	.	.	PUNCT
aijbe-56	214	1	asian	asian	ADJ
aijbe-56	214	2	review	review	NOUN
aijbe-56	214	3	of	of	ADP
aijbe-56	214	4	accounting	accounting	NOUN
aijbe-56	214	5	,	,	PUNCT
aijbe-56	214	6	19	19	NUM
aijbe-56	214	7	(	(	PUNCT
aijbe-56	214	8	2	2	NUM
aijbe-56	214	9	)	)	PUNCT
aijbe-56	214	10	,	,	PUNCT
aijbe-56	214	11	147	147	NUM
aijbe-56	214	12	-	-	SYM
aijbe-56	214	13	156	156	NUM
aijbe-56	214	14	.	.	PUNCT
aijbe-56	215	1	parisi	parisi	PROPN
aijbe-56	215	2	m.	m.	PROPN
aijbe-56	215	3	,	,	PUNCT
aijbe-56	215	4	sanchez	sanchez	PROPN
aijbe-56	215	5	j.a	j.a	PROPN
aijbe-56	215	6	.	.	PROPN
aijbe-56	215	7	,	,	PUNCT
aijbe-56	215	8	sensini	sensini	PROPN
aijbe-56	215	9	l.	l.	PROPN
aijbe-56	215	10	,	,	PUNCT
aijbe-56	215	11	vicente	vicente	PROPN
aijbe-56	215	12	l.	l.	PROPN
aijbe-56	215	13	(	(	PUNCT
aijbe-56	215	14	2014	2014	NUM
aijbe-56	215	15	)	)	PUNCT
aijbe-56	215	16	.	.	PUNCT
aijbe-56	216	1	valuing	value	VERB
aijbe-56	216	2	private	private	ADJ
aijbe-56	216	3	companies	company	NOUN
aijbe-56	216	4	:	:	PUNCT
aijbe-56	216	5	a	a	DET
aijbe-56	216	6	data	datum	NOUN
aijbe-56	216	7	envelopment	envelopment	ADJ
aijbe-56	216	8	analysis	analysis	NOUN
aijbe-56	216	9	approach	approach	NOUN
aijbe-56	216	10	.	.	PUNCT
aijbe-56	217	1	academic	academic	ADJ
aijbe-56	217	2	conference	conference	NOUN
aijbe-56	217	3	on	on	ADP
aijbe-56	217	4	risk	risk	NOUN
aijbe-56	217	5	management	management	NOUN
aijbe-56	217	6	and	and	CCONJ
aijbe-56	217	7	complexity	complexity	NOUN
aijbe-56	217	8	,	,	PUNCT
aijbe-56	217	9	acrmc	acrmc	NOUN
aijbe-56	217	10	,	,	PUNCT
aijbe-56	217	11	426439	426439	NUM
aijbe-56	217	12	.	.	PUNCT
aijbe-56	218	1	petersen	petersen	PROPN
aijbe-56	218	2	m.	m.	PROPN
aijbe-56	218	3	a.	a.	PROPN
aijbe-56	218	4	,	,	PUNCT
aijbe-56	218	5	rajan	rajan	PROPN
aijbe-56	218	6	r.	r.	PROPN
aijbe-56	218	7	g.	g.	PROPN
aijbe-56	218	8	(	(	PUNCT
aijbe-56	218	9	1997	1997	NUM
aijbe-56	218	10	)	)	PUNCT
aijbe-56	218	11	.	.	PUNCT
aijbe-56	219	1	trade	trade	NOUN
aijbe-56	219	2	credit	credit	NOUN
aijbe-56	219	3	:	:	PUNCT
aijbe-56	219	4	theories	theory	NOUN
aijbe-56	219	5	and	and	CCONJ
aijbe-56	219	6	evidence	evidence	NOUN
aijbe-56	219	7	.	.	PUNCT
aijbe-56	220	1	the	the	DET
aijbe-56	220	2	review	review	NOUN
aijbe-56	220	3	of	of	ADP
aijbe-56	220	4	financial	financial	ADJ
aijbe-56	220	5	studies	study	NOUN
aijbe-56	220	6	,	,	PUNCT
aijbe-56	220	7	10	10	NUM
aijbe-56	220	8	(	(	PUNCT
aijbe-56	220	9	3	3	NUM
aijbe-56	220	10	)	)	PUNCT
aijbe-56	220	11	,	,	PUNCT
aijbe-56	220	12	661	661	NUM
aijbe-56	220	13	-	-	SYM
aijbe-56	220	14	691	691	NUM
aijbe-56	220	15	.	.	PUNCT
aijbe-56	221	1	sanchez	sanchez	PROPN
aijbe-56	221	2	j.a	j.a	PROPN
aijbe-56	221	3	.	.	PROPN
aijbe-56	221	4	,	,	PUNCT
aijbe-56	221	5	sensini	sensini	PROPN
aijbe-56	221	6	l.	l.	PROPN
aijbe-56	221	7	(	(	PUNCT
aijbe-56	221	8	2013	2013	NUM
aijbe-56	221	9	)	)	PUNCT
aijbe-56	221	10	,	,	PUNCT
aijbe-56	221	11	predicting	predict	VERB
aijbe-56	221	12	corporate	corporate	ADJ
aijbe-56	221	13	bankruptcy	bankruptcy	NOUN
aijbe-56	221	14	and	and	CCONJ
aijbe-56	221	15	financial	financial	ADJ
aijbe-56	221	16	distress	distress	NOUN
aijbe-56	221	17	:	:	PUNCT
aijbe-56	221	18	a	a	DET
aijbe-56	221	19	critical	critical	ADJ
aijbe-56	221	20	overview	overview	NOUN
aijbe-56	221	21	,	,	PUNCT
aijbe-56	221	22	international	international	ADJ
aijbe-56	221	23	conference	conference	NOUN
aijbe-56	221	24	on	on	ADP
aijbe-56	221	25	accounting	accounting	NOUN
aijbe-56	221	26	,	,	PUNCT
aijbe-56	221	27	finance	finance	NOUN
aijbe-56	221	28	and	and	CCONJ
aijbe-56	221	29	risk	risk	NOUN
aijbe-56	221	30	management	management	NOUN
aijbe-56	221	31	perspectives	perspective	NOUN
aijbe-56	221	32	,	,	PUNCT
aijbe-56	221	33	pp	pp	ADJ
aijbe-56	221	34	.	.	PUNCT
aijbe-56	222	1	508	508	NUM
aijbe-56	222	2	-	-	SYM
aijbe-56	222	3	526	526	NUM
aijbe-56	222	4	.	.	PUNCT
aijbe-56	223	1	sanchez	sanchez	PROPN
aijbe-56	223	2	j.a	j.a	PROPN
aijbe-56	223	3	.	.	PROPN
aijbe-56	223	4	,	,	PUNCT
aijbe-56	223	5	sensini	sensini	PROPN
aijbe-56	223	6	l.	l.	PROPN
aijbe-56	223	7	(	(	PUNCT
aijbe-56	223	8	2017	2017	NUM
aijbe-56	223	9	)	)	PUNCT
aijbe-56	223	10	.	.	PUNCT
aijbe-56	224	1	small	small	ADJ
aijbe-56	224	2	firms	firm	NOUN
aijbe-56	224	3	and	and	CCONJ
aijbe-56	224	4	demand	demand	NOUN
aijbe-56	224	5	for	for	ADP
aijbe-56	224	6	credit	credit	NOUN
aijbe-56	224	7	.	.	PUNCT
aijbe-56	225	1	evidence	evidence	NOUN
aijbe-56	225	2	from	from	ADP
aijbe-56	225	3	europe	europe	PROPN
aijbe-56	225	4	,	,	PUNCT
aijbe-56	225	5	icafr	icafr	PROPN
aijbe-56	225	6	,	,	PUNCT
aijbe-56	225	7	pp	pp	ADJ
aijbe-56	225	8	.	.	PUNCT
aijbe-56	226	1	124	124	NUM
aijbe-56	226	2	-	-	SYM
aijbe-56	226	3	144	144	NUM
aijbe-56	226	4	.	.	PUNCT
aijbe-56	227	1	scognamillo	scognamillo	PROPN
aijbe-56	227	2	a.	a.	PROPN
aijbe-56	227	3	,	,	PUNCT
aijbe-56	227	4	mele	mele	PROPN
aijbe-56	227	5	g.	g.	PROPN
aijbe-56	227	6	,	,	PUNCT
aijbe-56	227	7	sensini	sensini	PROPN
aijbe-56	227	8	l.	l.	PROPN
aijbe-56	227	9	(	(	PUNCT
aijbe-56	227	10	2016	2016	NUM
aijbe-56	227	11	)	)	PUNCT
aijbe-56	227	12	.	.	PUNCT
aijbe-56	228	1	non	non	ADJ
aijbe-56	228	2	-	-	ADJ
aijbe-56	228	3	renewable	renewable	ADJ
aijbe-56	228	4	resources	resource	NOUN
aijbe-56	228	5	,	,	PUNCT
aijbe-56	228	6	income	income	NOUN
aijbe-56	228	7	inequality	inequality	NOUN
aijbe-56	228	8	and	and	CCONJ
aijbe-56	228	9	per	per	ADP
aijbe-56	228	10	capita	capita	X
aijbe-56	228	11	gdp	gdp	NOUN
aijbe-56	228	12	:	:	PUNCT
aijbe-56	228	13	an	an	DET
aijbe-56	228	14	empirical	empirical	ADJ
aijbe-56	228	15	analysis	analysis	NOUN
aijbe-56	228	16	.	.	PUNCT
aijbe-56	229	1	world	world	PROPN
aijbe-56	229	2	bank	bank	PROPN
aijbe-56	229	3	policy	policy	NOUN
aijbe-56	229	4	research	research	NOUN
aijbe-56	229	5	working	working	NOUN
aijbe-56	229	6	paper	paper	NOUN
aijbe-56	229	7	no	no	INTJ
aijbe-56	229	8	.	.	PROPN
aijbe-56	229	9	7831	7831	NUM
aijbe-56	229	10	.	.	PUNCT
aijbe-56	230	1	sen	sen	PROPN
aijbe-56	230	2	,	,	PUNCT
aijbe-56	230	3	m.	m.	NOUN
aijbe-56	230	4	,	,	PUNCT
aijbe-56	230	5	oruc	oruc	PROPN
aijbe-56	230	6	,	,	PUNCT
aijbe-56	230	7	e.	e.	PROPN
aijbe-56	230	8	(	(	PUNCT
aijbe-56	230	9	2009	2009	NUM
aijbe-56	230	10	)	)	PUNCT
aijbe-56	230	11	.	.	PUNCT
aijbe-56	231	1	relationship	relationship	NOUN
aijbe-56	231	2	between	between	ADP
aijbe-56	231	3	efficiency	efficiency	NOUN
aijbe-56	231	4	level	level	NOUN
aijbe-56	231	5	of	of	ADP
aijbe-56	231	6	working	work	VERB
aijbe-56	231	7	capital	capital	NOUN
aijbe-56	231	8	management	management	NOUN
aijbe-56	231	9	and	and	CCONJ
aijbe-56	231	10	return	return	VERB
aijbe-56	231	11	on	on	ADP
aijbe-56	231	12	total	total	ADJ
aijbe-56	231	13	assets	asset	NOUN
aijbe-56	231	14	is	be	AUX
aijbe-56	231	15	ise	ise	NOUN
aijbe-56	231	16	,	,	PUNCT
aijbe-56	231	17	international	international	ADJ
aijbe-56	231	18	journal	journal	NOUN
aijbe-56	231	19	of	of	ADP
aijbe-56	231	20	business	business	NOUN
aijbe-56	231	21	and	and	CCONJ
aijbe-56	231	22	management	management	NOUN
aijbe-56	231	23	4	4	NUM
aijbe-56	231	24	(	(	PUNCT
aijbe-56	231	25	10	10	NUM
aijbe-56	231	26	)	)	PUNCT
aijbe-56	231	27	,	,	PUNCT
aijbe-56	231	28	109	109	NUM
aijbe-56	231	29	-	-	SYM
aijbe-56	231	30	114	114	NUM
aijbe-56	231	31	.	.	PUNCT
aijbe-56	231	32	sensini	sensini	PROPN
aijbe-56	231	33	l.	l.	PROPN
aijbe-56	231	34	(	(	PUNCT
aijbe-56	231	35	2015	2015	NUM
aijbe-56	231	36	)	)	PUNCT
aijbe-56	231	37	.	.	PUNCT
aijbe-56	232	1	selection	selection	NOUN
aijbe-56	232	2	of	of	ADP
aijbe-56	232	3	determinants	determinant	NOUN
aijbe-56	232	4	in	in	ADP
aijbe-56	232	5	corporate	corporate	ADJ
aijbe-56	232	6	financial	financial	ADJ
aijbe-56	232	7	distress	distress	NOUN
aijbe-56	232	8	,	,	PUNCT
aijbe-56	232	9	european	european	PROPN
aijbe-56	232	10	journal	journal	PROPN
aijbe-56	232	11	of	of	ADP
aijbe-56	232	12	business	business	NOUN
aijbe-56	232	13	and	and	CCONJ
aijbe-56	232	14	management	management	NOUN
aijbe-56	232	15	,	,	PUNCT
aijbe-56	232	16	vol	vol	NOUN
aijbe-56	232	17	.	.	PROPN
aijbe-56	232	18	7	7	NUM
aijbe-56	232	19	(	(	PUNCT
aijbe-56	232	20	2	2	NUM
aijbe-56	232	21	)	)	PUNCT
aijbe-56	232	22	,	,	PUNCT
aijbe-56	232	23	73	73	NUM
aijbe-56	232	24	-	-	SYM
aijbe-56	232	25	82	82	NUM
aijbe-56	232	26	.	.	PUNCT
aijbe-56	232	27	sensini	sensini	PROPN
aijbe-56	232	28	l.	l.	PROPN
aijbe-56	232	29	(	(	PUNCT
aijbe-56	232	30	2016	2016	NUM
aijbe-56	232	31	)	)	PUNCT
aijbe-56	232	32	,	,	PUNCT
aijbe-56	232	33	an	an	DET
aijbe-56	232	34	empirical	empirical	ADJ
aijbe-56	232	35	analysis	analysis	NOUN
aijbe-56	232	36	of	of	ADP
aijbe-56	232	37	financially	financially	ADV
aijbe-56	232	38	distressed	distressed	ADJ
aijbe-56	232	39	italian	italian	ADJ
aijbe-56	232	40	companies	company	NOUN
aijbe-56	232	41	,	,	PUNCT
aijbe-56	232	42	international	international	ADJ
aijbe-56	232	43	business	business	NOUN
aijbe-56	232	44	research	research	NOUN
aijbe-56	232	45	,	,	PUNCT
aijbe-56	232	46	9	9	NUM
aijbe-56	232	47	(	(	PUNCT
aijbe-56	232	48	10	10	NUM
aijbe-56	232	49	)	)	PUNCT
aijbe-56	232	50	,	,	PUNCT
aijbe-56	232	51	75	75	NUM
aijbe-56	232	52	-	-	SYM
aijbe-56	232	53	85	85	NUM
aijbe-56	232	54	.	.	PUNCT
aijbe-56	233	1	santiago	santiago	PROPN
aijbe-56	233	2	chalmers	chalmers	PROPN
aijbe-56	233	3	(	(	PUNCT
aijbe-56	233	4	2022	2022	NUM
aijbe-56	233	5	)	)	PUNCT
aijbe-56	233	6	9	9	NUM
aijbe-56	233	7	interdisciplinary	interdisciplinary	ADJ
aijbe-56	233	8	journal	journal	NOUN
aijbe-56	233	9	of	of	ADP
aijbe-56	233	10	educational	educational	ADJ
aijbe-56	233	11	practice	practice	NOUN
aijbe-56	233	12	|	|	ADV
aijbe-56	233	13	https://sadipub.com/journals/index.php/ijep	https://sadipub.com/journals/index.php/ijep	PROPN
aijbe-56	233	14	sensini	sensini	NOUN
aijbe-56	233	15	,	,	PUNCT
aijbe-56	233	16	l.	l.	PROPN
aijbe-56	233	17	(	(	PUNCT
aijbe-56	233	18	2020	2020	NUM
aijbe-56	233	19	)	)	PUNCT
aijbe-56	233	20	.	.	PUNCT
aijbe-56	234	1	working	work	VERB
aijbe-56	234	2	capital	capital	NOUN
aijbe-56	234	3	management	management	NOUN
aijbe-56	234	4	and	and	CCONJ
aijbe-56	234	5	performance	performance	NOUN
aijbe-56	234	6	:	:	PUNCT
aijbe-56	234	7	evidence	evidence	NOUN
aijbe-56	234	8	from	from	ADP
aijbe-56	234	9	italian	italian	PROPN
aijbe-56	234	10	sme	sme	PROPN
aijbe-56	234	11	’s	’s	NOUN
aijbe-56	234	12	.	.	PUNCT
aijbe-56	235	1	international	international	ADJ
aijbe-56	235	2	journal	journal	PROPN
aijbe-56	235	3	of	of	ADP
aijbe-56	235	4	business	business	NOUN
aijbe-56	235	5	management	management	NOUN
aijbe-56	235	6	and	and	CCONJ
aijbe-56	235	7	economic	economic	ADJ
aijbe-56	235	8	research	research	NOUN
aijbe-56	235	9	(	(	PUNCT
aijbe-56	235	10	ijbmer	ijbmer	NOUN
aijbe-56	235	11	)	)	PUNCT
aijbe-56	235	12	,	,	PUNCT
aijbe-56	235	13	11(2	11(2	X
aijbe-56	235	14	)	)	PUNCT
aijbe-56	235	15	,	,	PUNCT
aijbe-56	235	16	17491755	17491755	NUM
aijbe-56	235	17	.	.	PUNCT
aijbe-56	236	1	sensini	sensini	PROPN
aijbe-56	236	2	,	,	PUNCT
aijbe-56	236	3	l.	l.	PROPN
aijbe-56	236	4	,	,	PUNCT
aijbe-56	236	5	&	&	CCONJ
aijbe-56	236	6	vazquez	vazquez	PROPN
aijbe-56	236	7	,	,	PUNCT
aijbe-56	236	8	m.	m.	NOUN
aijbe-56	236	9	(	(	PUNCT
aijbe-56	236	10	2021	2021	NUM
aijbe-56	236	11	)	)	PUNCT
aijbe-56	236	12	.	.	PUNCT
aijbe-56	237	1	effects	effect	NOUN
aijbe-56	237	2	of	of	ADP
aijbe-56	237	3	working	work	VERB
aijbe-56	237	4	capital	capital	NOUN
aijbe-56	237	5	management	management	NOUN
aijbe-56	237	6	on	on	ADP
aijbe-56	237	7	sme	sme	NOUN
aijbe-56	237	8	profitability	profitability	NOUN
aijbe-56	237	9	:	:	PUNCT
aijbe-56	237	10	evidence	evidence	NOUN
aijbe-56	237	11	from	from	ADP
aijbe-56	237	12	an	an	DET
aijbe-56	237	13	emergent	emergent	ADJ
aijbe-56	237	14	economy	economy	NOUN
aijbe-56	237	15	.	.	PUNCT
aijbe-56	238	1	international	international	ADJ
aijbe-56	238	2	journal	journal	PROPN
aijbe-56	238	3	of	of	ADP
aijbe-56	238	4	business	business	NOUN
aijbe-56	238	5	and	and	CCONJ
aijbe-56	238	6	management	management	NOUN
aijbe-56	238	7	,	,	PUNCT
aijbe-56	238	8	16(4	16(4	NUM
aijbe-56	238	9	)	)	PUNCT
aijbe-56	238	10	,	,	PUNCT
aijbe-56	238	11	85	85	NUM
aijbe-56	238	12	-	-	SYM
aijbe-56	238	13	95	95	NUM
aijbe-56	238	14	.	.	PUNCT
aijbe-56	239	1	shan	shan	PROPN
aijbe-56	239	2	,	,	PUNCT
aijbe-56	239	3	a.	a.	PROPN
aijbe-56	239	4	,	,	PUNCT
aijbe-56	239	5	mueller	mueller	PROPN
aijbe-56	239	6	,	,	PUNCT
aijbe-56	239	7	a.	a.	PROPN
aijbe-56	239	8	,	,	PUNCT
aijbe-56	239	9	&	&	CCONJ
aijbe-56	239	10	zhang	zhang	PROPN
aijbe-56	239	11	,	,	PUNCT
aijbe-56	239	12	w.	w.	PROPN
aijbe-56	239	13	(	(	PUNCT
aijbe-56	239	14	2019	2019	NUM
aijbe-56	239	15	)	)	PUNCT
aijbe-56	239	16	.	.	PUNCT
aijbe-56	240	1	effects	effect	NOUN
aijbe-56	240	2	of	of	ADP
aijbe-56	240	3	working	work	VERB
aijbe-56	240	4	capital	capital	NOUN
aijbe-56	240	5	management	management	NOUN
aijbe-56	240	6	on	on	ADP
aijbe-56	240	7	firm	firm	ADJ
aijbe-56	240	8	performance	performance	NOUN
aijbe-56	240	9	,	,	PUNCT
aijbe-56	240	10	diaf	diaf	PROPN
aijbe-56	240	11	,	,	PUNCT
aijbe-56	240	12	87	87	NUM
aijbe-56	240	13	-	-	SYM
aijbe-56	240	14	99	99	NUM
aijbe-56	240	15	.	.	PUNCT
aijbe-56	241	1	sharma	sharma	PROPN
aijbe-56	241	2	a.	a.	PROPN
aijbe-56	241	3	,	,	PUNCT
aijbe-56	241	4	kumar	kumar	PROPN
aijbe-56	241	5	s.	s.	PROPN
aijbe-56	241	6	(	(	PUNCT
aijbe-56	241	7	2011	2011	NUM
aijbe-56	241	8	)	)	PUNCT
aijbe-56	241	9	.	.	PUNCT
aijbe-56	242	1	effect	effect	NOUN
aijbe-56	242	2	of	of	ADP
aijbe-56	242	3	working	work	VERB
aijbe-56	242	4	capital	capital	NOUN
aijbe-56	242	5	management	management	NOUN
aijbe-56	242	6	on	on	ADP
aijbe-56	242	7	firm	firm	ADJ
aijbe-56	242	8	profitability	profitability	NOUN
aijbe-56	242	9	:	:	PUNCT
aijbe-56	242	10	empirical	empirical	ADJ
aijbe-56	242	11	evidence	evidence	NOUN
aijbe-56	242	12	from	from	ADP
aijbe-56	242	13	india	india	PROPN
aijbe-56	242	14	.	.	PUNCT
aijbe-56	243	1	global	global	ADJ
aijbe-56	243	2	business	business	PROPN
aijbe-56	243	3	review	review	PROPN
aijbe-56	243	4	,	,	PUNCT
aijbe-56	243	5	12(1	12(1	NUM
aijbe-56	243	6	)	)	PUNCT
aijbe-56	243	7	,	,	PUNCT
aijbe-56	243	8	159	159	NUM
aijbe-56	243	9	-	-	SYM
aijbe-56	243	10	173	173	NUM
aijbe-56	243	11	.	.	PUNCT
aijbe-56	244	1	tauringana	tauringana	PROPN
aijbe-56	244	2	,	,	PUNCT
aijbe-56	244	3	v.	v.	PROPN
aijbe-56	244	4	,	,	PUNCT
aijbe-56	244	5	afrifa	afrifa	PROPN
aijbe-56	244	6	,	,	PUNCT
aijbe-56	244	7	g.	g.	PROPN
aijbe-56	244	8	(	(	PUNCT
aijbe-56	244	9	2013	2013	NUM
aijbe-56	244	10	)	)	PUNCT
aijbe-56	244	11	.	.	PUNCT
aijbe-56	245	1	relative	relative	ADJ
aijbe-56	245	2	importance	importance	NOUN
aijbe-56	245	3	of	of	ADP
aijbe-56	245	4	working	work	VERB
aijbe-56	245	5	capital	capital	NOUN
aijbe-56	245	6	management	management	NOUN
aijbe-56	245	7	and	and	CCONJ
aijbe-56	245	8	its	its	PRON
aijbe-56	245	9	components	component	NOUN
aijbe-56	245	10	to	to	ADP
aijbe-56	245	11	smes	sme	NOUN
aijbe-56	245	12	profitability	profitability	NOUN
aijbe-56	245	13	,	,	PUNCT
aijbe-56	245	14	journal	journal	NOUN
aijbe-56	245	15	of	of	ADP
aijbe-56	245	16	small	small	ADJ
aijbe-56	245	17	business	business	NOUN
aijbe-56	245	18	and	and	CCONJ
aijbe-56	245	19	enterprise	enterprise	NOUN
aijbe-56	245	20	development	development	NOUN
aijbe-56	245	21	20	20	NUM
aijbe-56	245	22	(	(	PUNCT
aijbe-56	245	23	3	3	NUM
aijbe-56	245	24	)	)	PUNCT
aijbe-56	245	25	,	,	PUNCT
aijbe-56	245	26	453	453	NUM
aijbe-56	245	27	-	-	SYM
aijbe-56	245	28	469	469	NUM
aijbe-56	245	29	.	.	PUNCT
aijbe-56	246	1	ukaegbu	ukaegbu	PROPN
aijbe-56	246	2	b.	b.	PROPN
aijbe-56	246	3	(	(	PUNCT
aijbe-56	246	4	2014	2014	NUM
aijbe-56	246	5	)	)	PUNCT
aijbe-56	246	6	.	.	PUNCT
aijbe-56	247	1	the	the	DET
aijbe-56	247	2	significance	significance	NOUN
aijbe-56	247	3	of	of	ADP
aijbe-56	247	4	working	work	VERB
aijbe-56	247	5	capital	capital	NOUN
aijbe-56	247	6	management	management	NOUN
aijbe-56	247	7	in	in	ADP
aijbe-56	247	8	determining	determine	VERB
aijbe-56	247	9	firm	firm	ADJ
aijbe-56	247	10	profitability	profitability	NOUN
aijbe-56	247	11	:	:	PUNCT
aijbe-56	247	12	evidence	evidence	NOUN
aijbe-56	247	13	from	from	ADP
aijbe-56	247	14	developing	develop	VERB
aijbe-56	247	15	economies	economy	NOUN
aijbe-56	247	16	in	in	ADP
aijbe-56	247	17	africa	africa	PROPN
aijbe-56	247	18	.	.	PUNCT
aijbe-56	248	1	research	research	NOUN
aijbe-56	248	2	in	in	ADP
aijbe-56	248	3	international	international	ADJ
aijbe-56	248	4	business	business	NOUN
aijbe-56	248	5	and	and	CCONJ
aijbe-56	248	6	finance	finance	NOUN
aijbe-56	248	7	,	,	PUNCT
aijbe-56	248	8	31	31	NUM
aijbe-56	248	9	,	,	PUNCT
aijbe-56	248	10	1–16	1–16	PROPN
aijbe-56	248	11	.	.	PUNCT
aijbe-56	249	1	wang	wang	PROPN
aijbe-56	249	2	,	,	PUNCT
aijbe-56	249	3	y.j	y.j	PROPN
aijbe-56	249	4	.	.	PUNCT
aijbe-56	249	5	(	(	PUNCT
aijbe-56	249	6	2002	2002	NUM
aijbe-56	249	7	)	)	PUNCT
aijbe-56	249	8	.	.	PUNCT
aijbe-56	250	1	liquidity	liquidity	NOUN
aijbe-56	250	2	management	management	NOUN
aijbe-56	250	3	,	,	PUNCT
aijbe-56	250	4	operating	operating	NOUN
aijbe-56	250	5	performance	performance	NOUN
aijbe-56	250	6	,	,	PUNCT
aijbe-56	250	7	and	and	CCONJ
aijbe-56	250	8	corporate	corporate	ADJ
aijbe-56	250	9	value	value	NOUN
aijbe-56	250	10	:	:	PUNCT
aijbe-56	250	11	evidence	evidence	NOUN
aijbe-56	250	12	from	from	ADP
aijbe-56	250	13	japan	japan	PROPN
aijbe-56	250	14	and	and	CCONJ
aijbe-56	250	15	taiwan	taiwan	PROPN
aijbe-56	250	16	,	,	PUNCT
aijbe-56	250	17	journal	journal	NOUN
aijbe-56	250	18	of	of	ADP
aijbe-56	250	19	multinational	multinational	ADJ
aijbe-56	250	20	financial	financial	ADJ
aijbe-56	250	21	management	management	NOUN
aijbe-56	250	22	,	,	PUNCT
aijbe-56	250	23	vol	vol	NOUN
aijbe-56	250	24	.	.	PROPN
aijbe-56	250	25	12	12	NUM
aijbe-56	250	26	no	no	NOUN
aijbe-56	250	27	.	.	NOUN
aijbe-56	250	28	2	2	NUM
aijbe-56	250	29	,	,	PUNCT
aijbe-56	250	30	159	159	NUM
aijbe-56	250	31	-	-	SYM
aijbe-56	250	32	169	169	NUM
aijbe-56	250	33	.	.	PUNCT
aijbe-56	251	1	wilner	wilner	PROPN
aijbe-56	251	2	,	,	PUNCT
aijbe-56	251	3	b.s	b.s	PROPN
aijbe-56	251	4	.	.	PROPN
aijbe-56	251	5	(	(	PUNCT
aijbe-56	251	6	2000	2000	NUM
aijbe-56	251	7	)	)	PUNCT
aijbe-56	251	8	.	.	PUNCT
aijbe-56	252	1	the	the	DET
aijbe-56	252	2	exploitation	exploitation	NOUN
aijbe-56	252	3	of	of	ADP
aijbe-56	252	4	relationship	relationship	NOUN
aijbe-56	252	5	in	in	ADP
aijbe-56	252	6	financial	financial	ADJ
aijbe-56	252	7	distress	distress	NOUN
aijbe-56	252	8	:	:	PUNCT
aijbe-56	252	9	the	the	DET
aijbe-56	252	10	case	case	NOUN
aijbe-56	252	11	of	of	ADP
aijbe-56	252	12	trade	trade	NOUN
aijbe-56	252	13	credit	credit	NOUN
aijbe-56	252	14	,	,	PUNCT
aijbe-56	252	15	the	the	DET
aijbe-56	252	16	journal	journal	NOUN
aijbe-56	252	17	of	of	ADP
aijbe-56	252	18	finance	finance	NOUN
aijbe-56	252	19	,	,	PUNCT
aijbe-56	252	20	vol	vol	NOUN
aijbe-56	252	21	.	.	PROPN
aijbe-56	252	22	55	55	NUM
aijbe-56	252	23	no	no	NOUN
aijbe-56	252	24	.	.	NOUN
aijbe-56	252	25	1	1	NUM
aijbe-56	252	26	,	,	PUNCT
aijbe-56	252	27	153	153	NUM
aijbe-56	252	28	-	-	SYM
aijbe-56	252	29	178	178	NUM
aijbe-56	252	30	.	.	PUNCT
aijbe-56	253	1	zariyawati	zariyawati	PROPN
aijbe-56	253	2	,	,	PUNCT
aijbe-56	253	3	m.a	m.a	PROPN
aijbe-56	253	4	.	.	PROPN
aijbe-56	253	5	,	,	PUNCT
aijbe-56	253	6	annuar	annuar	ADJ
aijbe-56	253	7	,	,	PUNCT
aijbe-56	253	8	m.n	m.n	PROPN
aijbe-56	253	9	.	.	PROPN
aijbe-56	253	10	,	,	PUNCT
aijbe-56	253	11	taufiq	taufiq	PROPN
aijbe-56	253	12	,	,	PUNCT
aijbe-56	253	13	h.	h.	PROPN
aijbe-56	253	14	and	and	CCONJ
aijbe-56	253	15	rahim	rahim	PROPN
aijbe-56	253	16	,	,	PUNCT
aijbe-56	253	17	a.s.a	a.s.a	NOUN
aijbe-56	253	18	.	.	PUNCT
aijbe-56	253	19	(	(	PUNCT
aijbe-56	253	20	2009	2009	NUM
aijbe-56	253	21	)	)	PUNCT
aijbe-56	253	22	.	.	PUNCT
aijbe-56	254	1	working	work	VERB
aijbe-56	254	2	capital	capital	NOUN
aijbe-56	254	3	management	management	NOUN
aijbe-56	254	4	and	and	CCONJ
aijbe-56	254	5	corporate	corporate	ADJ
aijbe-56	254	6	performance	performance	NOUN
aijbe-56	254	7	:	:	PUNCT
aijbe-56	254	8	case	case	NOUN
aijbe-56	254	9	of	of	ADP
aijbe-56	254	10	malaysia	malaysia	PROPN
aijbe-56	254	11	,	,	PUNCT
aijbe-56	254	12	journal	journal	NOUN
aijbe-56	254	13	of	of	ADP
aijbe-56	254	14	modern	modern	ADJ
aijbe-56	254	15	accounting	accounting	NOUN
aijbe-56	254	16	and	and	CCONJ
aijbe-56	254	17	auditing	auditing	NOUN
aijbe-56	254	18	,	,	PUNCT
aijbe-56	254	19	vol	vol	NOUN
aijbe-56	254	20	.	.	PROPN
aijbe-56	254	21	5	5	NUM
aijbe-56	254	22	no	no	NOUN
aijbe-56	254	23	.	.	NOUN
aijbe-56	254	24	11	11	NUM
aijbe-56	254	25	,	,	PUNCT
aijbe-56	254	26	47	47	NUM
aijbe-56	254	27	-	-	SYM
aijbe-56	254	28	54	54	NUM
aijbe-56	254	29	.	.	PUNCT
