id	sid	tid	token	lemma	pos
aijbms-115	1	1	american	american	PROPN
aijbms-115	1	2	international	international	PROPN
aijbms-115	1	3	journal	journal	PROPN
aijbms-115	1	4	of	of	ADP
aijbms-115	1	5	business	business	NOUN
aijbms-115	1	6	and	and	CCONJ
aijbms-115	1	7	management	management	NOUN
aijbms-115	1	8	studies	study	NOUN
aijbms-115	1	9	vol	vol	NOUN
aijbms-115	1	10	.	.	PROPN
aijbms-115	2	1	1	1	NUM
aijbms-115	2	2	,	,	PUNCT
aijbms-115	2	3	no	no	INTJ
aijbms-115	2	4	.	.	NOUN
aijbms-115	2	5	2	2	NUM
aijbms-115	2	6	;	;	PUNCT
aijbms-115	2	7	2019	2019	NUM
aijbms-115	2	8	issn	issn	PROPN
aijbms-115	2	9	2641	2641	NUM
aijbms-115	2	10	-	-	SYM
aijbms-115	2	11	4937	4937	NUM
aijbms-115	2	12	e	e	NOUN
aijbms-115	2	13	-	-	PROPN
aijbms-115	2	14	issn	issn	PROPN
aijbms-115	2	15	2641	2641	NUM
aijbms-115	2	16	-	-	SYM
aijbms-115	2	17	4953	4953	NUM
aijbms-115	2	18	published	publish	VERB
aijbms-115	2	19	by	by	ADP
aijbms-115	2	20	american	american	ADJ
aijbms-115	2	21	center	center	PROPN
aijbms-115	2	22	of	of	ADP
aijbms-115	2	23	science	science	NOUN
aijbms-115	2	24	and	and	CCONJ
aijbms-115	2	25	education	education	NOUN
aijbms-115	2	26	,	,	PUNCT
aijbms-115	2	27	usa	usa	PROPN
aijbms-115	2	28	1	1	NUM
aijbms-115	2	29	effect	effect	NOUN
aijbms-115	2	30	of	of	ADP
aijbms-115	2	31	non	non	ADJ
aijbms-115	2	32	-	-	ADJ
aijbms-115	2	33	performing	performing	ADJ
aijbms-115	2	34	loans	loan	NOUN
aijbms-115	2	35	on	on	ADP
aijbms-115	2	36	the	the	DET
aijbms-115	2	37	financial	financial	ADJ
aijbms-115	2	38	performance	performance	NOUN
aijbms-115	2	39	of	of	ADP
aijbms-115	2	40	commercial	commercial	ADJ
aijbms-115	2	41	banks	bank	NOUN
aijbms-115	2	42	in	in	ADP
aijbms-115	2	43	nigeria	nigeria	PROPN
aijbms-115	2	44	okoh	okoh	PROPN
aijbms-115	2	45	gabriel	gabriel	PROPN
aijbms-115	2	46	department	department	PROPN
aijbms-115	2	47	of	of	ADP
aijbms-115	2	48	banking	banking	NOUN
aijbms-115	2	49	and	and	CCONJ
aijbms-115	2	50	finance	finance	NOUN
aijbms-115	2	51	ahmadu	ahmadu	PROPN
aijbms-115	2	52	bello	bello	PROPN
aijbms-115	2	53	university	university	PROPN
aijbms-115	2	54	,	,	PUNCT
aijbms-115	2	55	nigeria	nigeria	PROPN
aijbms-115	2	56	e	e	NOUN
aijbms-115	2	57	-	-	NOUN
aijbms-115	2	58	mail	mail	NOUN
aijbms-115	2	59	:	:	PUNCT
aijbms-115	2	60	okohgabriel39@gmail.com	okohgabriel39@gmail.com	X
aijbms-115	2	61	inim	inim	NOUN
aijbms-115	2	62	ekemini	ekemini	PROPN
aijbms-115	2	63	victor	victor	PROPN
aijbms-115	2	64	international	international	PROPN
aijbms-115	2	65	organization	organization	NOUN
aijbms-115	2	66	for	for	ADP
aijbms-115	2	67	migration	migration	NOUN
aijbms-115	2	68	,	,	PUNCT
aijbms-115	2	69	lagos	lago	NOUN
aijbms-115	2	70	,	,	PUNCT
aijbms-115	2	71	nigeria	nigeria	PROPN
aijbms-115	2	72	e	e	NOUN
aijbms-115	2	73	-	-	NOUN
aijbms-115	2	74	mail	mail	NOUN
aijbms-115	2	75	:	:	PUNCT
aijbms-115	3	1	ekeminiinim@yahoo.com	ekeminiinim@yahoo.com	X
aijbms-115	3	2	idachaba	idachaba	PROPN
aijbms-115	3	3	odekina	odekina	PROPN
aijbms-115	3	4	innocent	innocent	ADJ
aijbms-115	3	5	department	department	PROPN
aijbms-115	3	6	of	of	ADP
aijbms-115	3	7	banking	banking	NOUN
aijbms-115	3	8	and	and	CCONJ
aijbms-115	3	9	finance	finance	NOUN
aijbms-115	3	10	ahmadu	ahmadu	PROPN
aijbms-115	3	11	bello	bello	PROPN
aijbms-115	3	12	university	university	PROPN
aijbms-115	3	13	,	,	PUNCT
aijbms-115	3	14	nigeria	nigeria	PROPN
aijbms-115	4	1	e	e	NOUN
aijbms-115	4	2	-	-	NOUN
aijbms-115	4	3	mail	mail	NOUN
aijbms-115	4	4	:	:	PUNCT
aijbms-115	4	5	innocentdaniel4grace@gmail.com	innocentdaniel4grace@gmail.com	ADJ
aijbms-115	4	6	abstract	abstract	NOUN
aijbms-115	4	7	the	the	DET
aijbms-115	4	8	study	study	NOUN
aijbms-115	4	9	examined	examine	VERB
aijbms-115	4	10	the	the	DET
aijbms-115	4	11	effect	effect	NOUN
aijbms-115	4	12	of	of	ADP
aijbms-115	4	13	non	non	ADJ
aijbms-115	4	14	-	-	ADJ
aijbms-115	4	15	performing	performing	ADJ
aijbms-115	4	16	loans	loan	NOUN
aijbms-115	4	17	on	on	ADP
aijbms-115	4	18	the	the	DET
aijbms-115	4	19	financial	financial	ADJ
aijbms-115	4	20	performance	performance	NOUN
aijbms-115	4	21	of	of	ADP
aijbms-115	4	22	commercial	commercial	ADJ
aijbms-115	4	23	banks	bank	NOUN
aijbms-115	4	24	in	in	ADP
aijbms-115	4	25	nigeria	nigeria	PRON
aijbms-115	4	26	between	between	ADP
aijbms-115	4	27	the	the	DET
aijbms-115	4	28	periods	period	NOUN
aijbms-115	4	29	of	of	ADP
aijbms-115	4	30	1985	1985	NUM
aijbms-115	4	31	to	to	ADP
aijbms-115	4	32	2016	2016	NUM
aijbms-115	4	33	.	.	PUNCT
aijbms-115	5	1	the	the	DET
aijbms-115	5	2	study	study	NOUN
aijbms-115	5	3	employed	employ	VERB
aijbms-115	5	4	the	the	DET
aijbms-115	5	5	multiple	multiple	ADJ
aijbms-115	5	6	regression	regression	NOUN
aijbms-115	5	7	techniques	technique	NOUN
aijbms-115	5	8	to	to	PART
aijbms-115	5	9	analyze	analyze	VERB
aijbms-115	5	10	data	datum	NOUN
aijbms-115	5	11	collated	collate	VERB
aijbms-115	5	12	from	from	ADP
aijbms-115	5	13	the	the	DET
aijbms-115	5	14	central	central	ADJ
aijbms-115	5	15	bank	bank	PROPN
aijbms-115	5	16	of	of	ADP
aijbms-115	5	17	nigeria	nigeria	PROPN
aijbms-115	5	18	(	(	PUNCT
aijbms-115	5	19	cbn	cbn	PROPN
aijbms-115	5	20	)	)	PUNCT
aijbms-115	5	21	statistical	statistical	ADJ
aijbms-115	5	22	bulletin	bulletin	NOUN
aijbms-115	5	23	and	and	CCONJ
aijbms-115	5	24	nigeria	nigeria	PROPN
aijbms-115	5	25	deposit	deposit	NOUN
aijbms-115	5	26	insurance	insurance	NOUN
aijbms-115	5	27	corporation	corporation	NOUN
aijbms-115	5	28	(	(	PUNCT
aijbms-115	5	29	ndic	ndic	ADJ
aijbms-115	5	30	)	)	PUNCT
aijbms-115	5	31	publications	publication	NOUN
aijbms-115	5	32	for	for	ADP
aijbms-115	5	33	various	various	ADJ
aijbms-115	5	34	years	year	NOUN
aijbms-115	5	35	.	.	PUNCT
aijbms-115	6	1	the	the	DET
aijbms-115	6	2	result	result	NOUN
aijbms-115	6	3	of	of	ADP
aijbms-115	6	4	the	the	DET
aijbms-115	6	5	study	study	NOUN
aijbms-115	6	6	shows	show	VERB
aijbms-115	6	7	that	that	SCONJ
aijbms-115	6	8	non	non	ADJ
aijbms-115	6	9	-	-	ADJ
aijbms-115	6	10	performing	performing	ADJ
aijbms-115	6	11	loans	loan	NOUN
aijbms-115	6	12	to	to	ADP
aijbms-115	6	13	total	total	ADJ
aijbms-115	6	14	loans	loan	NOUN
aijbms-115	6	15	ratio	ratio	NOUN
aijbms-115	6	16	(	(	PUNCT
aijbms-115	6	17	npl	npl	PROPN
aijbms-115	6	18	/	/	SYM
aijbms-115	6	19	tlr	tlr	PROPN
aijbms-115	6	20	)	)	PUNCT
aijbms-115	6	21	and	and	CCONJ
aijbms-115	6	22	cash	cash	NOUN
aijbms-115	6	23	reserve	reserve	NOUN
aijbms-115	6	24	ratio	ratio	NOUN
aijbms-115	6	25	(	(	PUNCT
aijbms-115	6	26	crr	crr	PROPN
aijbms-115	6	27	)	)	PUNCT
aijbms-115	6	28	had	have	VERB
aijbms-115	6	29	statistically	statistically	ADV
aijbms-115	6	30	negative	negative	ADJ
aijbms-115	6	31	significant	significant	ADJ
aijbms-115	6	32	effect	effect	NOUN
aijbms-115	6	33	on	on	ADP
aijbms-115	6	34	return	return	NOUN
aijbms-115	6	35	on	on	ADP
aijbms-115	6	36	asset	asset	NOUN
aijbms-115	6	37	(	(	PUNCT
aijbms-115	6	38	roa	roa	PROPN
aijbms-115	6	39	)	)	PUNCT
aijbms-115	6	40	.	.	PUNCT
aijbms-115	7	1	these	these	DET
aijbms-115	7	2	result	result	NOUN
aijbms-115	7	3	shows	show	VERB
aijbms-115	7	4	that	that	SCONJ
aijbms-115	7	5	a	a	DET
aijbms-115	7	6	high	high	ADJ
aijbms-115	7	7	level	level	NOUN
aijbms-115	7	8	of	of	ADP
aijbms-115	7	9	non	non	ADJ
aijbms-115	7	10	-	-	ADJ
aijbms-115	7	11	performing	performing	ADJ
aijbms-115	7	12	loans	loan	NOUN
aijbms-115	7	13	would	would	AUX
aijbms-115	7	14	reduce	reduce	VERB
aijbms-115	7	15	the	the	DET
aijbms-115	7	16	financial	financial	ADJ
aijbms-115	7	17	performance	performance	NOUN
aijbms-115	7	18	of	of	ADP
aijbms-115	7	19	commercial	commercial	ADJ
aijbms-115	7	20	banks	bank	NOUN
aijbms-115	7	21	in	in	ADP
aijbms-115	7	22	nigeria	nigeria	PROPN
aijbms-115	7	23	.	.	PUNCT
aijbms-115	8	1	consequently	consequently	ADV
aijbms-115	8	2	,	,	PUNCT
aijbms-115	8	3	the	the	DET
aijbms-115	8	4	study	study	NOUN
aijbms-115	8	5	recommends	recommend	VERB
aijbms-115	8	6	that	that	SCONJ
aijbms-115	8	7	the	the	DET
aijbms-115	8	8	regulatory	regulatory	ADJ
aijbms-115	8	9	authorities	authority	NOUN
aijbms-115	8	10	in	in	ADP
aijbms-115	8	11	nigeria	nigeria	PROPN
aijbms-115	8	12	should	should	AUX
aijbms-115	8	13	create	create	VERB
aijbms-115	8	14	and	and	CCONJ
aijbms-115	8	15	support	support	VERB
aijbms-115	8	16	an	an	DET
aijbms-115	8	17	environment	environment	NOUN
aijbms-115	8	18	where	where	SCONJ
aijbms-115	8	19	commercial	commercial	ADJ
aijbms-115	8	20	banks	bank	NOUN
aijbms-115	8	21	in	in	ADP
aijbms-115	8	22	nigeria	nigeria	PROPN
aijbms-115	8	23	can	can	AUX
aijbms-115	8	24	have	have	VERB
aijbms-115	8	25	a	a	DET
aijbms-115	8	26	strong	strong	ADJ
aijbms-115	8	27	risk	risk	NOUN
aijbms-115	8	28	management	management	NOUN
aijbms-115	8	29	practices	practice	NOUN
aijbms-115	8	30	.	.	PUNCT
aijbms-115	9	1	keywords	keyword	NOUN
aijbms-115	9	2	:	:	PUNCT
aijbms-115	9	3	non	non	ADJ
aijbms-115	9	4	-	-	ADJ
aijbms-115	9	5	performing	perform	VERB
aijbms-115	9	6	loans	loan	NOUN
aijbms-115	9	7	,	,	PUNCT
aijbms-115	9	8	return	return	VERB
aijbms-115	9	9	on	on	ADP
aijbms-115	9	10	asset	asset	NOUN
aijbms-115	9	11	,	,	PUNCT
aijbms-115	9	12	bank	bank	NOUN
aijbms-115	9	13	financial	financial	ADJ
aijbms-115	9	14	performance	performance	NOUN
aijbms-115	9	15	.	.	PUNCT
aijbms-115	10	1	jel	jel	PROPN
aijbms-115	10	2	classification	classification	PROPN
aijbms-115	10	3	:	:	PUNCT
aijbms-115	10	4	g21	g21	PROPN
aijbms-115	10	5	,	,	PUNCT
aijbms-115	10	6	g29	g29	VERB
aijbms-115	10	7	1	1	NUM
aijbms-115	10	8	.	.	PUNCT
aijbms-115	11	1	introduction	introduction	NOUN
aijbms-115	11	2	the	the	DET
aijbms-115	11	3	efficiency	efficiency	NOUN
aijbms-115	11	4	of	of	ADP
aijbms-115	11	5	the	the	DET
aijbms-115	11	6	bank	bank	NOUN
aijbms-115	11	7	’s	’s	PART
aijbms-115	11	8	performance	performance	NOUN
aijbms-115	11	9	is	be	AUX
aijbms-115	11	10	a	a	DET
aijbms-115	11	11	function	function	NOUN
aijbms-115	11	12	of	of	ADP
aijbms-115	11	13	how	how	SCONJ
aijbms-115	11	14	they	they	PRON
aijbms-115	11	15	are	be	AUX
aijbms-115	11	16	able	able	ADJ
aijbms-115	11	17	to	to	PART
aijbms-115	11	18	satisfy	satisfy	VERB
aijbms-115	11	19	their	their	PRON
aijbms-115	11	20	customers	customer	NOUN
aijbms-115	11	21	at	at	ADP
aijbms-115	11	22	a	a	DET
aijbms-115	11	23	minimum	minimum	ADJ
aijbms-115	11	24	risk	risk	NOUN
aijbms-115	11	25	level	level	NOUN
aijbms-115	11	26	and	and	CCONJ
aijbms-115	11	27	maximize	maximize	VERB
aijbms-115	11	28	profit	profit	NOUN
aijbms-115	11	29	as	as	ADV
aijbms-115	11	30	well	well	ADV
aijbms-115	11	31	.	.	PUNCT
aijbms-115	12	1	commercial	commercial	ADJ
aijbms-115	12	2	banks	bank	NOUN
aijbms-115	12	3	are	be	AUX
aijbms-115	12	4	the	the	DET
aijbms-115	12	5	dominant	dominant	ADJ
aijbms-115	12	6	financial	financial	ADJ
aijbms-115	12	7	institutions	institution	NOUN
aijbms-115	12	8	in	in	ADP
aijbms-115	12	9	most	most	ADJ
aijbms-115	12	10	developing	develop	VERB
aijbms-115	12	11	and	and	CCONJ
aijbms-115	12	12	emerging	emerge	VERB
aijbms-115	12	13	economies	economy	NOUN
aijbms-115	12	14	and	and	CCONJ
aijbms-115	12	15	well	well	ADV
aijbms-115	12	16	-	-	PUNCT
aijbms-115	12	17	functioning	function	VERB
aijbms-115	12	18	commercial	commercial	ADJ
aijbms-115	12	19	banks	bank	NOUN
aijbms-115	12	20	accelerate	accelerate	VERB
aijbms-115	12	21	the	the	DET
aijbms-115	12	22	rate	rate	NOUN
aijbms-115	12	23	of	of	ADP
aijbms-115	12	24	economic	economic	ADJ
aijbms-115	12	25	growth	growth	NOUN
aijbms-115	12	26	while	while	SCONJ
aijbms-115	12	27	poorly	poorly	ADV
aijbms-115	12	28	functioning	function	VERB
aijbms-115	12	29	commercial	commercial	ADJ
aijbms-115	12	30	banks	bank	NOUN
aijbms-115	12	31	are	be	AUX
aijbms-115	12	32	an	an	DET
aijbms-115	12	33	impediment	impediment	NOUN
aijbms-115	12	34	to	to	ADP
aijbms-115	12	35	economic	economic	ADJ
aijbms-115	12	36	progress	progress	NOUN
aijbms-115	12	37	(	(	PUNCT
aijbms-115	12	38	richard	richard	PROPN
aijbms-115	12	39	,	,	PUNCT
aijbms-115	12	40	2014	2014	NUM
aijbms-115	12	41	)	)	PUNCT
aijbms-115	12	42	.	.	PUNCT
aijbms-115	13	1	loans	loan	NOUN
aijbms-115	13	2	are	be	AUX
aijbms-115	13	3	part	part	NOUN
aijbms-115	13	4	of	of	ADP
aijbms-115	13	5	the	the	DET
aijbms-115	13	6	assets	asset	NOUN
aijbms-115	13	7	of	of	ADP
aijbms-115	13	8	a	a	DET
aijbms-115	13	9	commercial	commercial	ADJ
aijbms-115	13	10	institution	institution	NOUN
aijbms-115	13	11	since	since	SCONJ
aijbms-115	13	12	they	they	PRON
aijbms-115	13	13	are	be	AUX
aijbms-115	13	14	meant	mean	VERB
aijbms-115	13	15	to	to	PART
aijbms-115	13	16	earn	earn	VERB
aijbms-115	13	17	interest	interest	NOUN
aijbms-115	13	18	in	in	ADP
aijbms-115	13	19	the	the	DET
aijbms-115	13	20	course	course	NOUN
aijbms-115	13	21	of	of	ADP
aijbms-115	13	22	time	time	NOUN
aijbms-115	13	23	(	(	PUNCT
aijbms-115	13	24	waweru	waweru	PROPN
aijbms-115	13	25	&	&	CCONJ
aijbms-115	13	26	kalani	kalani	PROPN
aijbms-115	13	27	,	,	PUNCT
aijbms-115	13	28	2016	2016	NUM
aijbms-115	13	29	)	)	PUNCT
aijbms-115	13	30	.	.	PUNCT
aijbms-115	14	1	this	this	PRON
aijbms-115	14	2	,	,	PUNCT
aijbms-115	14	3	however	however	ADV
aijbms-115	14	4	,	,	PUNCT
aijbms-115	14	5	is	be	AUX
aijbms-115	14	6	not	not	PART
aijbms-115	14	7	always	always	ADV
aijbms-115	14	8	the	the	DET
aijbms-115	14	9	case	case	NOUN
aijbms-115	14	10	.	.	PUNCT
aijbms-115	15	1	some	some	DET
aijbms-115	15	2	loans	loan	NOUN
aijbms-115	15	3	do	do	AUX
aijbms-115	15	4	not	not	PART
aijbms-115	15	5	perform	perform	VERB
aijbms-115	15	6	as	as	SCONJ
aijbms-115	15	7	expected	expect	VERB
aijbms-115	15	8	and	and	CCONJ
aijbms-115	15	9	are	be	AUX
aijbms-115	15	10	termed	term	VERB
aijbms-115	15	11	non	non	ADJ
aijbms-115	15	12	-	-	ADJ
aijbms-115	15	13	performing	performing	ADJ
aijbms-115	15	14	loans	loan	NOUN
aijbms-115	15	15	(	(	PUNCT
aijbms-115	15	16	npls	npls	NOUN
aijbms-115	15	17	)	)	PUNCT
aijbms-115	15	18	.	.	PUNCT
aijbms-115	16	1	obviously	obviously	ADV
aijbms-115	16	2	,	,	PUNCT
aijbms-115	16	3	credit	credit	NOUN
aijbms-115	16	4	creation	creation	NOUN
aijbms-115	16	5	is	be	AUX
aijbms-115	16	6	the	the	DET
aijbms-115	16	7	main	main	ADJ
aijbms-115	16	8	income	income	NOUN
aijbms-115	16	9	generating	generating	NOUN
aijbms-115	16	10	activity	activity	NOUN
aijbms-115	16	11	of	of	ADP
aijbms-115	16	12	banks	bank	NOUN
aijbms-115	16	13	(	(	PUNCT
aijbms-115	16	14	kargi	kargi	NOUN
aijbms-115	16	15	,	,	PUNCT
aijbms-115	16	16	2011	2011	NUM
aijbms-115	16	17	)	)	PUNCT
aijbms-115	16	18	.	.	PUNCT
aijbms-115	17	1	however	however	ADV
aijbms-115	17	2	,	,	PUNCT
aijbms-115	17	3	it	it	PRON
aijbms-115	17	4	exposes	expose	VERB
aijbms-115	17	5	the	the	DET
aijbms-115	17	6	banks	bank	NOUN
aijbms-115	17	7	to	to	ADP
aijbms-115	17	8	credit	credit	NOUN
aijbms-115	17	9	risk	risk	NOUN
aijbms-115	17	10	.	.	PUNCT
aijbms-115	18	1	the	the	DET
aijbms-115	18	2	basel	basel	PROPN
aijbms-115	18	3	committee	committee	PROPN
aijbms-115	18	4	on	on	ADP
aijbms-115	18	5	banking	banking	NOUN
aijbms-115	18	6	supervision	supervision	NOUN
aijbms-115	18	7	(	(	PUNCT
aijbms-115	18	8	2001	2001	NUM
aijbms-115	18	9	)	)	PUNCT
aijbms-115	18	10	defined	define	VERB
aijbms-115	18	11	credit	credit	NOUN
aijbms-115	18	12	risk	risk	NOUN
aijbms-115	18	13	as	as	ADP
aijbms-115	18	14	the	the	DET
aijbms-115	18	15	possibility	possibility	NOUN
aijbms-115	18	16	of	of	ADP
aijbms-115	18	17	losing	lose	VERB
aijbms-115	18	18	the	the	DET
aijbms-115	18	19	outstanding	outstanding	ADJ
aijbms-115	18	20	loan	loan	NOUN
aijbms-115	18	21	partially	partially	ADV
aijbms-115	18	22	or	or	CCONJ
aijbms-115	18	23	totally	totally	ADV
aijbms-115	18	24	,	,	PUNCT
aijbms-115	18	25	due	due	ADP
aijbms-115	18	26	to	to	ADP
aijbms-115	18	27	credit	credit	NOUN
aijbms-115	18	28	risks	risk	NOUN
aijbms-115	18	29	(	(	PUNCT
aijbms-115	18	30	default	default	NOUN
aijbms-115	18	31	risk	risk	NOUN
aijbms-115	18	32	)	)	PUNCT
aijbms-115	18	33	.	.	PUNCT
aijbms-115	19	1	credit	credit	NOUN
aijbms-115	19	2	risk	risk	NOUN
aijbms-115	19	3	is	be	AUX
aijbms-115	19	4	an	an	DET
aijbms-115	19	5	external	external	ADJ
aijbms-115	19	6	determinant	determinant	NOUN
aijbms-115	19	7	of	of	ADP
aijbms-115	19	8	bank	bank	NOUN
aijbms-115	19	9	performance	performance	NOUN
aijbms-115	19	10	.	.	PUNCT
aijbms-115	20	1	the	the	PRON
aijbms-115	20	2	higher	high	ADJ
aijbms-115	20	3	the	the	DET
aijbms-115	20	4	exposure	exposure	NOUN
aijbms-115	20	5	of	of	ADP
aijbms-115	20	6	a	a	DET
aijbms-115	20	7	bank	bank	NOUN
aijbms-115	20	8	to	to	ADP
aijbms-115	20	9	credit	credit	NOUN
aijbms-115	20	10	risk	risk	NOUN
aijbms-115	20	11	,	,	PUNCT
aijbms-115	20	12	the	the	PRON
aijbms-115	20	13	higher	high	ADJ
aijbms-115	20	14	the	the	DET
aijbms-115	20	15	tendency	tendency	NOUN
aijbms-115	20	16	of	of	ADP
aijbms-115	20	17	the	the	DET
aijbms-115	20	18	bank	bank	NOUN
aijbms-115	20	19	to	to	PART
aijbms-115	20	20	experience	experience	VERB
aijbms-115	20	21	financial	financial	ADJ
aijbms-115	20	22	crisis	crisis	NOUN
aijbms-115	20	23	and	and	CCONJ
aijbms-115	20	24	vice	vice	NOUN
aijbms-115	20	25	-	-	NOUN
aijbms-115	20	26	versa	versa	NOUN
aijbms-115	20	27	.	.	PUNCT
aijbms-115	21	1	according	accord	VERB
aijbms-115	21	2	to	to	ADP
aijbms-115	21	3	ahmad	ahmad	PROPN
aijbms-115	21	4	&	&	CCONJ
aijbms-115	21	5	ariff	ariff	PROPN
aijbms-115	21	6	(	(	PUNCT
aijbms-115	21	7	2013	2013	NUM
aijbms-115	21	8	)	)	PUNCT
aijbms-115	21	9	,	,	PUNCT
aijbms-115	21	10	most	most	ADJ
aijbms-115	21	11	banks	bank	NOUN
aijbms-115	21	12	in	in	ADP
aijbms-115	21	13	nigeria	nigeria	PROPN
aijbms-115	21	14	and	and	CCONJ
aijbms-115	21	15	other	other	ADJ
aijbms-115	21	16	economies	economy	NOUN
aijbms-115	21	17	such	such	ADJ
aijbms-115	21	18	as	as	ADP
aijbms-115	21	19	thailand	thailand	PROPN
aijbms-115	21	20	,	,	PUNCT
aijbms-115	21	21	indonesia	indonesia	PROPN
aijbms-115	21	22	,	,	PUNCT
aijbms-115	21	23	malaysia	malaysia	PROPN
aijbms-115	21	24	,	,	PUNCT
aijbms-115	21	25	japan	japan	PROPN
aijbms-115	21	26	and	and	CCONJ
aijbms-115	21	27	mexico	mexico	PROPN
aijbms-115	21	28	experienced	experience	VERB
aijbms-115	21	29	high	high	ADJ
aijbms-115	21	30	non	non	ADJ
aijbms-115	21	31	-	-	ADJ
aijbms-115	21	32	performing	performing	ADJ
aijbms-115	21	33	loans	loan	NOUN
aijbms-115	21	34	(	(	PUNCT
aijbms-115	21	35	npls	npls	NOUN
aijbms-115	21	36	)	)	PUNCT
aijbms-115	21	37	and	and	CCONJ
aijbms-115	21	38	significant	significant	ADJ
aijbms-115	21	39	increase	increase	NOUN
aijbms-115	21	40	in	in	ADP
aijbms-115	21	41	credit	credit	NOUN
aijbms-115	21	42	risk	risk	NOUN
aijbms-115	21	43	during	during	ADP
aijbms-115	21	44	financial	financial	ADJ
aijbms-115	21	45	and	and	CCONJ
aijbms-115	21	46	banking	banking	NOUN
aijbms-115	21	47	crises	crisis	NOUN
aijbms-115	21	48	,	,	PUNCT
aijbms-115	21	49	which	which	PRON
aijbms-115	21	50	resulted	result	VERB
aijbms-115	21	51	in	in	ADP
aijbms-115	21	52	the	the	DET
aijbms-115	21	53	closing	closing	NOUN
aijbms-115	21	54	down	down	ADP
aijbms-115	21	55	of	of	ADP
aijbms-115	21	56	several	several	ADJ
aijbms-115	21	57	banks	bank	NOUN
aijbms-115	21	58	in	in	ADP
aijbms-115	21	59	indonesia	indonesia	PROPN
aijbms-115	21	60	and	and	CCONJ
aijbms-115	21	61	thailand	thailand	PROPN
aijbms-115	21	62	.	.	PUNCT
aijbms-115	22	1	the	the	DET
aijbms-115	22	2	negative	negative	ADJ
aijbms-115	22	3	effect	effect	NOUN
aijbms-115	22	4	of	of	ADP
aijbms-115	22	5	credit	credit	NOUN
aijbms-115	22	6	risk	risk	NOUN
aijbms-115	22	7	and	and	CCONJ
aijbms-115	22	8	non	non	ADJ
aijbms-115	22	9	-	-	ADJ
aijbms-115	22	10	performing	performing	ADJ
aijbms-115	22	11	loans	loan	NOUN
aijbms-115	22	12	on	on	ADP
aijbms-115	22	13	banks	bank	NOUN
aijbms-115	22	14	performance	performance	NOUN
aijbms-115	22	15	and	and	CCONJ
aijbms-115	22	16	the	the	DET
aijbms-115	22	17	economy	economy	NOUN
aijbms-115	22	18	in	in	ADP
aijbms-115	22	19	general	general	ADJ
aijbms-115	22	20	has	have	AUX
aijbms-115	22	21	made	make	VERB
aijbms-115	22	22	the	the	DET
aijbms-115	22	23	issue	issue	NOUN
aijbms-115	22	24	of	of	ADP
aijbms-115	22	25	npls	npls	NOUN
aijbms-115	22	26	a	a	DET
aijbms-115	22	27	global	global	ADJ
aijbms-115	22	28	one	one	NOUN
aijbms-115	22	29	and	and	CCONJ
aijbms-115	22	30	of	of	ADP
aijbms-115	22	31	great	great	ADJ
aijbms-115	22	32	importance	importance	NOUN
aijbms-115	22	33	in	in	ADP
aijbms-115	22	34	the	the	DET
aijbms-115	22	35	last	last	ADJ
aijbms-115	22	36	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	NOUN
aijbms-115	22	37	american	american	PROPN
aijbms-115	22	38	international	international	PROPN
aijbms-115	22	39	journal	journal	PROPN
aijbms-115	22	40	of	of	ADP
aijbms-115	22	41	business	business	NOUN
aijbms-115	22	42	and	and	CCONJ
aijbms-115	22	43	management	management	NOUN
aijbms-115	22	44	studies	study	NOUN
aijbms-115	22	45	vol	vol	NOUN
aijbms-115	22	46	.	.	PROPN
aijbms-115	23	1	1	1	NUM
aijbms-115	23	2	,	,	PUNCT
aijbms-115	23	3	no	no	INTJ
aijbms-115	23	4	.	.	NOUN
aijbms-115	23	5	2	2	NUM
aijbms-115	23	6	;	;	PUNCT
aijbms-115	23	7	2019	2019	NUM
aijbms-115	23	8	2	2	NUM
aijbms-115	23	9	decades	decade	NOUN
aijbms-115	23	10	.	.	PUNCT
aijbms-115	24	1	according	accord	VERB
aijbms-115	24	2	to	to	ADP
aijbms-115	24	3	hou	hou	PROPN
aijbms-115	24	4	&	&	CCONJ
aijbms-115	24	5	dickinson	dickinson	PROPN
aijbms-115	24	6	(	(	PUNCT
aijbms-115	24	7	2007	2007	NUM
aijbms-115	24	8	)	)	PUNCT
aijbms-115	24	9	,	,	PUNCT
aijbms-115	24	10	many	many	ADJ
aijbms-115	24	11	researches	research	VERB
aijbms-115	24	12	on	on	ADP
aijbms-115	24	13	the	the	DET
aijbms-115	24	14	causes	cause	NOUN
aijbms-115	24	15	of	of	ADP
aijbms-115	24	16	bank	bank	NOUN
aijbms-115	24	17	failures	failure	NOUN
aijbms-115	24	18	found	find	VERB
aijbms-115	24	19	that	that	SCONJ
aijbms-115	24	20	asset	asset	NOUN
aijbms-115	24	21	quality	quality	NOUN
aijbms-115	24	22	is	be	AUX
aijbms-115	24	23	a	a	DET
aijbms-115	24	24	statistically	statistically	ADV
aijbms-115	24	25	significant	significant	ADJ
aijbms-115	24	26	predictor	predictor	NOUN
aijbms-115	24	27	of	of	ADP
aijbms-115	24	28	insolvency	insolvency	NOUN
aijbms-115	24	29	,	,	PUNCT
aijbms-115	24	30	and	and	CCONJ
aijbms-115	24	31	that	that	SCONJ
aijbms-115	24	32	failing	fail	VERB
aijbms-115	24	33	bank	bank	NOUN
aijbms-115	24	34	institutions	institution	NOUN
aijbms-115	24	35	always	always	ADV
aijbms-115	24	36	have	have	VERB
aijbms-115	24	37	high	high	ADJ
aijbms-115	24	38	level	level	NOUN
aijbms-115	24	39	of	of	ADP
aijbms-115	24	40	non	non	ADJ
aijbms-115	24	41	-	-	ADJ
aijbms-115	24	42	performing	performing	ADJ
aijbms-115	24	43	loans	loan	NOUN
aijbms-115	24	44	prior	prior	ADV
aijbms-115	24	45	to	to	ADP
aijbms-115	24	46	failure	failure	NOUN
aijbms-115	24	47	.	.	PUNCT
aijbms-115	25	1	hence	hence	ADV
aijbms-115	25	2	,	,	PUNCT
aijbms-115	25	3	this	this	DET
aijbms-115	25	4	study	study	NOUN
aijbms-115	25	5	seeks	seek	VERB
aijbms-115	25	6	to	to	PART
aijbms-115	25	7	investigate	investigate	VERB
aijbms-115	25	8	the	the	DET
aijbms-115	25	9	effect	effect	NOUN
aijbms-115	25	10	of	of	ADP
aijbms-115	25	11	nonperforming	nonperforme	VERB
aijbms-115	25	12	loan	loan	NOUN
aijbms-115	25	13	on	on	ADP
aijbms-115	25	14	the	the	DET
aijbms-115	25	15	financial	financial	ADJ
aijbms-115	25	16	performance	performance	NOUN
aijbms-115	25	17	of	of	ADP
aijbms-115	25	18	commercial	commercial	ADJ
aijbms-115	25	19	banks	bank	NOUN
aijbms-115	25	20	in	in	ADP
aijbms-115	25	21	nigeria	nigeria	PROPN
aijbms-115	25	22	.	.	PUNCT
aijbms-115	26	1	2	2	X
aijbms-115	26	2	.	.	X
aijbms-115	26	3	problem	problem	NOUN
aijbms-115	26	4	statement	statement	NOUN
aijbms-115	26	5	in	in	ADP
aijbms-115	26	6	nigeria	nigeria	PROPN
aijbms-115	26	7	,	,	PUNCT
aijbms-115	26	8	due	due	ADP
aijbms-115	26	9	to	to	ADP
aijbms-115	26	10	the	the	DET
aijbms-115	26	11	rising	rise	VERB
aijbms-115	26	12	increase	increase	NOUN
aijbms-115	26	13	of	of	ADP
aijbms-115	26	14	non	non	ADJ
aijbms-115	26	15	-	-	ADJ
aijbms-115	26	16	performing	performing	ADJ
aijbms-115	26	17	loans	loan	NOUN
aijbms-115	26	18	,	,	PUNCT
aijbms-115	26	19	the	the	DET
aijbms-115	26	20	cbn	cbn	PROPN
aijbms-115	26	21	(	(	PUNCT
aijbms-115	26	22	2010	2010	NUM
aijbms-115	26	23	)	)	PUNCT
aijbms-115	26	24	through	through	ADP
aijbms-115	26	25	its	its	PRON
aijbms-115	26	26	prudential	prudential	ADJ
aijbms-115	26	27	guideline	guideline	NOUN
aijbms-115	26	28	,	,	PUNCT
aijbms-115	26	29	required	require	VERB
aijbms-115	26	30	licensed	licensed	ADJ
aijbms-115	26	31	banks	bank	NOUN
aijbms-115	26	32	to	to	PART
aijbms-115	26	33	periodically	periodically	ADV
aijbms-115	26	34	review	review	VERB
aijbms-115	26	35	their	their	PRON
aijbms-115	26	36	credit	credit	NOUN
aijbms-115	26	37	portfolios	portfolio	NOUN
aijbms-115	26	38	continuously	continuously	ADV
aijbms-115	26	39	,	,	PUNCT
aijbms-115	26	40	at	at	ADP
aijbms-115	26	41	least	least	ADJ
aijbms-115	26	42	once	once	ADV
aijbms-115	26	43	in	in	ADP
aijbms-115	26	44	a	a	DET
aijbms-115	26	45	quarter	quarter	NOUN
aijbms-115	26	46	with	with	ADP
aijbms-115	26	47	a	a	DET
aijbms-115	26	48	view	view	NOUN
aijbms-115	26	49	to	to	ADP
aijbms-115	26	50	recognizing	recognize	VERB
aijbms-115	26	51	any	any	DET
aijbms-115	26	52	deterioration	deterioration	NOUN
aijbms-115	26	53	in	in	ADP
aijbms-115	26	54	credit	credit	NOUN
aijbms-115	26	55	quality	quality	NOUN
aijbms-115	26	56	and	and	CCONJ
aijbms-115	26	57	that	that	SCONJ
aijbms-115	26	58	a	a	DET
aijbms-115	26	59	credit	credit	NOUN
aijbms-115	26	60	facility	facility	NOUN
aijbms-115	26	61	should	should	AUX
aijbms-115	26	62	be	be	AUX
aijbms-115	26	63	deemed	deem	VERB
aijbms-115	26	64	to	to	PART
aijbms-115	26	65	be	be	AUX
aijbms-115	26	66	nonperforming	nonperforme	VERB
aijbms-115	26	67	once	once	ADV
aijbms-115	26	68	any	any	PRON
aijbms-115	26	69	of	of	ADP
aijbms-115	26	70	the	the	DET
aijbms-115	26	71	following	follow	VERB
aijbms-115	26	72	conditions	condition	NOUN
aijbms-115	26	73	exists	exist	VERB
aijbms-115	26	74	;	;	PUNCT
aijbms-115	26	75	where	where	SCONJ
aijbms-115	26	76	interest	interest	NOUN
aijbms-115	26	77	or	or	CCONJ
aijbms-115	26	78	principal	principal	NOUN
aijbms-115	26	79	is	be	AUX
aijbms-115	26	80	due	due	ADJ
aijbms-115	26	81	and	and	CCONJ
aijbms-115	26	82	unpaid	unpaid	ADJ
aijbms-115	26	83	for	for	ADP
aijbms-115	26	84	90	90	NUM
aijbms-115	26	85	days	day	NOUN
aijbms-115	26	86	or	or	CCONJ
aijbms-115	26	87	more	more	ADJ
aijbms-115	26	88	and	and	CCONJ
aijbms-115	26	89	interest	interest	NOUN
aijbms-115	26	90	payments	payment	NOUN
aijbms-115	26	91	equal	equal	ADJ
aijbms-115	26	92	to	to	ADP
aijbms-115	26	93	90	90	NUM
aijbms-115	26	94	days	day	NOUN
aijbms-115	26	95	,	,	PUNCT
aijbms-115	26	96	interest	interest	NOUN
aijbms-115	26	97	or	or	CCONJ
aijbms-115	26	98	more	more	ADJ
aijbms-115	26	99	have	have	AUX
aijbms-115	26	100	been	be	AUX
aijbms-115	26	101	capitalized	capitalize	VERB
aijbms-115	26	102	rescheduled	reschedule	VERB
aijbms-115	26	103	or	or	CCONJ
aijbms-115	26	104	rolled	roll	VERB
aijbms-115	26	105	over	over	ADP
aijbms-115	26	106	into	into	ADP
aijbms-115	26	107	a	a	DET
aijbms-115	26	108	new	new	ADJ
aijbms-115	26	109	loan	loan	NOUN
aijbms-115	26	110	.	.	PUNCT
aijbms-115	27	1	thus	thus	ADV
aijbms-115	27	2	they	they	PRON
aijbms-115	27	3	classified	classify	VERB
aijbms-115	27	4	non	non	ADJ
aijbms-115	27	5	-	-	ADJ
aijbms-115	27	6	performing	perform	VERB
aijbms-115	27	7	credit	credit	NOUN
aijbms-115	27	8	facilities	facility	NOUN
aijbms-115	27	9	into	into	ADP
aijbms-115	27	10	three	three	NUM
aijbms-115	27	11	categories	category	NOUN
aijbms-115	27	12	namely	namely	ADV
aijbms-115	27	13	,	,	PUNCT
aijbms-115	27	14	substandard	substandard	ADJ
aijbms-115	27	15	,	,	PUNCT
aijbms-115	27	16	doubtful	doubtful	ADJ
aijbms-115	27	17	or	or	CCONJ
aijbms-115	27	18	lost	lose	VERB
aijbms-115	27	19	(	(	PUNCT
aijbms-115	27	20	cbn	cbn	PROPN
aijbms-115	27	21	,	,	PUNCT
aijbms-115	27	22	2010	2010	NUM
aijbms-115	27	23	)	)	PUNCT
aijbms-115	27	24	.	.	PUNCT
aijbms-115	28	1	the	the	DET
aijbms-115	28	2	nigeria	nigeria	PROPN
aijbms-115	28	3	banking	banking	NOUN
aijbms-115	28	4	industry	industry	NOUN
aijbms-115	28	5	,	,	PUNCT
aijbms-115	28	6	according	accord	VERB
aijbms-115	28	7	to	to	ADP
aijbms-115	28	8	ndic	ndic	ADJ
aijbms-115	28	9	(	(	PUNCT
aijbms-115	28	10	2013	2013	NUM
aijbms-115	28	11	)	)	PUNCT
aijbms-115	28	12	annual	annual	ADJ
aijbms-115	28	13	statement	statement	NOUN
aijbms-115	28	14	and	and	CCONJ
aijbms-115	28	15	account	account	NOUN
aijbms-115	28	16	show	show	NOUN
aijbms-115	28	17	that	that	SCONJ
aijbms-115	28	18	the	the	DET
aijbms-115	28	19	total	total	ADJ
aijbms-115	28	20	loans	loan	NOUN
aijbms-115	28	21	and	and	CCONJ
aijbms-115	28	22	advances	advance	NOUN
aijbms-115	28	23	stood	stand	VERB
aijbms-115	28	24	at	at	ADP
aijbms-115	28	25	n10.043	n10.043	PROPN
aijbms-115	28	26	trillion	trillion	NUM
aijbms-115	28	27	in	in	ADP
aijbms-115	28	28	2013	2013	NUM
aijbms-115	28	29	,	,	PUNCT
aijbms-115	28	30	showing	show	VERB
aijbms-115	28	31	an	an	DET
aijbms-115	28	32	increase	increase	NOUN
aijbms-115	28	33	of	of	ADP
aijbms-115	28	34	23.22	23.22	NUM
aijbms-115	28	35	percent	percent	NOUN
aijbms-115	28	36	over	over	ADP
aijbms-115	28	37	n8.150	n8.150	NOUN
aijbms-115	28	38	trillion	trillion	NUM
aijbms-115	28	39	granted	grant	VERB
aijbms-115	28	40	in	in	ADP
aijbms-115	28	41	2012	2012	NUM
aijbms-115	28	42	,	,	PUNCT
aijbms-115	28	43	and	and	CCONJ
aijbms-115	28	44	that	that	SCONJ
aijbms-115	28	45	the	the	DET
aijbms-115	28	46	non	non	ADJ
aijbms-115	28	47	-	-	ADJ
aijbms-115	28	48	performing	performing	ADJ
aijbms-115	28	49	loans	loan	NOUN
aijbms-115	28	50	to	to	ADP
aijbms-115	28	51	total	total	ADJ
aijbms-115	28	52	loans	loan	NOUN
aijbms-115	28	53	ratio	ratio	NOUN
aijbms-115	28	54	improved	improve	VERB
aijbms-115	28	55	from	from	ADP
aijbms-115	28	56	3.51	3.51	NUM
aijbms-115	28	57	percent	percent	NOUN
aijbms-115	28	58	in	in	ADP
aijbms-115	28	59	2012	2012	NUM
aijbms-115	28	60	to	to	ADP
aijbms-115	28	61	3.23	3.23	NUM
aijbms-115	28	62	percent	percent	NOUN
aijbms-115	28	63	in	in	ADP
aijbms-115	28	64	2013	2013	NUM
aijbms-115	28	65	,	,	PUNCT
aijbms-115	28	66	this	this	PRON
aijbms-115	28	67	according	accord	VERB
aijbms-115	28	68	to	to	ADP
aijbms-115	28	69	the	the	DET
aijbms-115	28	70	report	report	NOUN
aijbms-115	28	71	was	be	AUX
aijbms-115	28	72	within	within	ADP
aijbms-115	28	73	the	the	DET
aijbms-115	28	74	regulatory	regulatory	ADJ
aijbms-115	28	75	threshold	threshold	NOUN
aijbms-115	28	76	of	of	ADP
aijbms-115	28	77	5	5	NUM
aijbms-115	28	78	percent	percent	NOUN
aijbms-115	28	79	.	.	PUNCT
aijbms-115	29	1	however	however	ADV
aijbms-115	29	2	,	,	PUNCT
aijbms-115	29	3	in	in	ADP
aijbms-115	29	4	spite	spite	NOUN
aijbms-115	29	5	of	of	ADP
aijbms-115	29	6	this	this	DET
aijbms-115	29	7	improvement	improvement	NOUN
aijbms-115	29	8	,	,	PUNCT
aijbms-115	29	9	the	the	DET
aijbms-115	29	10	volume	volume	NOUN
aijbms-115	29	11	of	of	ADP
aijbms-115	29	12	non	non	ADJ
aijbms-115	29	13	-	-	ADJ
aijbms-115	29	14	performing	performing	ADJ
aijbms-115	29	15	loans	loan	NOUN
aijbms-115	29	16	increased	increase	VERB
aijbms-115	29	17	by	by	ADP
aijbms-115	29	18	13.30	13.30	NUM
aijbms-115	29	19	percent	percent	NOUN
aijbms-115	29	20	from	from	ADP
aijbms-115	29	21	281.09	281.09	NUM
aijbms-115	29	22	billion	billion	NUM
aijbms-115	29	23	in	in	ADP
aijbms-115	29	24	2012	2012	NUM
aijbms-115	29	25	to	to	ADP
aijbms-115	29	26	324.14	324.14	NUM
aijbms-115	29	27	billion	billion	NUM
aijbms-115	29	28	in	in	ADP
aijbms-115	29	29	2013	2013	NUM
aijbms-115	29	30	(	(	PUNCT
aijbms-115	29	31	ndic	ndic	ADJ
aijbms-115	29	32	,	,	PUNCT
aijbms-115	29	33	2013	2013	NUM
aijbms-115	29	34	)	)	PUNCT
aijbms-115	29	35	.	.	PUNCT
aijbms-115	30	1	as	as	ADP
aijbms-115	30	2	a	a	DET
aijbms-115	30	3	proactive	proactive	ADJ
aijbms-115	30	4	measure	measure	NOUN
aijbms-115	30	5	to	to	PART
aijbms-115	30	6	avert	avert	VERB
aijbms-115	30	7	the	the	DET
aijbms-115	30	8	menace	menace	NOUN
aijbms-115	30	9	of	of	ADP
aijbms-115	30	10	resurgence	resurgence	NOUN
aijbms-115	30	11	of	of	ADP
aijbms-115	30	12	non	non	ADJ
aijbms-115	30	13	-	-	ADJ
aijbms-115	30	14	performing	perform	VERB
aijbms-115	30	15	loan	loan	NOUN
aijbms-115	30	16	and	and	CCONJ
aijbms-115	30	17	to	to	PART
aijbms-115	30	18	ensure	ensure	VERB
aijbms-115	30	19	safe	safe	ADJ
aijbms-115	30	20	and	and	CCONJ
aijbms-115	30	21	sound	sound	ADJ
aijbms-115	30	22	financial	financial	ADJ
aijbms-115	30	23	system	system	NOUN
aijbms-115	30	24	the	the	DET
aijbms-115	30	25	cbn	cbn	PROPN
aijbms-115	30	26	in	in	ADP
aijbms-115	30	27	june	june	PROPN
aijbms-115	30	28	2014	2014	NUM
aijbms-115	30	29	directed	direct	VERB
aijbms-115	30	30	that	that	SCONJ
aijbms-115	30	31	no	no	DET
aijbms-115	30	32	financial	financial	ADJ
aijbms-115	30	33	institutions	institution	NOUN
aijbms-115	30	34	shall	shall	AUX
aijbms-115	30	35	without	without	ADP
aijbms-115	30	36	the	the	DET
aijbms-115	30	37	prior	prior	ADJ
aijbms-115	30	38	written	write	VERB
aijbms-115	30	39	approval	approval	NOUN
aijbms-115	30	40	of	of	ADP
aijbms-115	30	41	the	the	DET
aijbms-115	30	42	cbn	cbn	PROPN
aijbms-115	30	43	grant	grant	VERB
aijbms-115	30	44	a	a	DET
aijbms-115	30	45	credit	credit	NOUN
aijbms-115	30	46	facility	facility	NOUN
aijbms-115	30	47	to	to	ADP
aijbms-115	30	48	a	a	DET
aijbms-115	30	49	potential	potential	ADJ
aijbms-115	30	50	borrower	borrower	NOUN
aijbms-115	30	51	who	who	PRON
aijbms-115	30	52	is	be	AUX
aijbms-115	30	53	in	in	ADP
aijbms-115	30	54	default	default	NOUN
aijbms-115	30	55	of	of	ADP
aijbms-115	30	56	the	the	DET
aijbms-115	30	57	any	any	DET
aijbms-115	30	58	existing	exist	VERB
aijbms-115	30	59	credit	credit	NOUN
aijbms-115	30	60	facility	facility	NOUN
aijbms-115	30	61	to	to	ADP
aijbms-115	30	62	the	the	DET
aijbms-115	30	63	tune	tune	NOUN
aijbms-115	30	64	of	of	ADP
aijbms-115	30	65	n500million	n500million	PROPN
aijbms-115	30	66	and	and	CCONJ
aijbms-115	30	67	above	above	ADV
aijbms-115	30	68	in	in	ADP
aijbms-115	30	69	the	the	DET
aijbms-115	30	70	case	case	NOUN
aijbms-115	30	71	of	of	ADP
aijbms-115	30	72	deposit	deposit	NOUN
aijbms-115	30	73	banks	bank	NOUN
aijbms-115	30	74	and	and	CCONJ
aijbms-115	30	75	n250million	n250million	NOUN
aijbms-115	30	76	and	and	CCONJ
aijbms-115	30	77	above	above	ADV
aijbms-115	30	78	in	in	ADP
aijbms-115	30	79	the	the	DET
aijbms-115	30	80	case	case	NOUN
aijbms-115	30	81	of	of	ADP
aijbms-115	30	82	development	development	NOUN
aijbms-115	30	83	banks	bank	NOUN
aijbms-115	30	84	and	and	CCONJ
aijbms-115	30	85	banks	bank	NOUN
aijbms-115	30	86	in	in	ADP
aijbms-115	30	87	liquidation	liquidation	NOUN
aijbms-115	30	88	.	.	PUNCT
aijbms-115	31	1	but	but	CCONJ
aijbms-115	31	2	in	in	ADP
aijbms-115	31	3	2016	2016	NUM
aijbms-115	31	4	,	,	PUNCT
aijbms-115	31	5	the	the	DET
aijbms-115	31	6	ndic	ndic	ADJ
aijbms-115	31	7	report	report	NOUN
aijbms-115	31	8	shows	show	VERB
aijbms-115	31	9	that	that	SCONJ
aijbms-115	31	10	,	,	PUNCT
aijbms-115	31	11	the	the	DET
aijbms-115	31	12	commercial	commercial	ADJ
aijbms-115	31	13	banks	bank	NOUN
aijbms-115	31	14	total	total	VERB
aijbms-115	31	15	loans	loan	NOUN
aijbms-115	31	16	to	to	ADP
aijbms-115	31	17	the	the	DET
aijbms-115	31	18	domestic	domestic	ADJ
aijbms-115	31	19	economy	economy	NOUN
aijbms-115	31	20	stood	stand	VERB
aijbms-115	31	21	at	at	ADP
aijbms-115	31	22	n16.29	n16.29	NOUN
aijbms-115	31	23	trillion	trillion	NUM
aijbms-115	31	24	as	as	ADP
aijbms-115	31	25	at	at	ADP
aijbms-115	31	26	31st	31st	PROPN
aijbms-115	31	27	december	december	PROPN
aijbms-115	31	28	,	,	PUNCT
aijbms-115	31	29	2016	2016	NUM
aijbms-115	31	30	,	,	PUNCT
aijbms-115	31	31	out	out	ADP
aijbms-115	31	32	of	of	ADP
aijbms-115	31	33	which	which	PRON
aijbms-115	31	34	the	the	DET
aijbms-115	31	35	sum	sum	NOUN
aijbms-115	31	36	of	of	ADP
aijbms-115	31	37	n2.08	n2.08	PROPN
aijbms-115	31	38	trillion	trillion	NUM
aijbms-115	31	39	was	be	AUX
aijbms-115	31	40	non	non	ADJ
aijbms-115	31	41	-	-	ADJ
aijbms-115	31	42	performing	performing	ADJ
aijbms-115	31	43	.	.	PUNCT
aijbms-115	32	1	the	the	DET
aijbms-115	32	2	sharp	sharp	ADJ
aijbms-115	32	3	rise	rise	NOUN
aijbms-115	32	4	in	in	ADP
aijbms-115	32	5	the	the	DET
aijbms-115	32	6	quantum	quantum	NOUN
aijbms-115	32	7	of	of	ADP
aijbms-115	32	8	non	non	ADJ
aijbms-115	32	9	-	-	ADJ
aijbms-115	32	10	performing	performing	ADJ
aijbms-115	32	11	loans	loan	NOUN
aijbms-115	32	12	(	(	PUNCT
aijbms-115	32	13	npls	npls	NOUN
aijbms-115	32	14	)	)	PUNCT
aijbms-115	32	15	by	by	ADP
aijbms-115	32	16	220	220	NUM
aijbms-115	32	17	%	%	NOUN
aijbms-115	32	18	from	from	ADP
aijbms-115	32	19	n0.65	n0.65	ADP
aijbms-115	32	20	trillion	trillion	NUM
aijbms-115	32	21	as	as	ADP
aijbms-115	32	22	at	at	ADP
aijbms-115	32	23	31st	31st	PROPN
aijbms-115	32	24	december	december	PROPN
aijbms-115	32	25	,	,	PUNCT
aijbms-115	32	26	2015	2015	NUM
aijbms-115	32	27	to	to	ADP
aijbms-115	32	28	n2.08	n2.08	PROPN
aijbms-115	32	29	trillion	trillion	NUM
aijbms-115	32	30	as	as	ADP
aijbms-115	32	31	at	at	ADP
aijbms-115	32	32	31st	31st	PROPN
aijbms-115	32	33	december	december	PROPN
aijbms-115	32	34	,	,	PUNCT
aijbms-115	32	35	2016	2016	NUM
aijbms-115	32	36	and	and	CCONJ
aijbms-115	32	37	the	the	DET
aijbms-115	32	38	npl	npl	NOUN
aijbms-115	32	39	to	to	ADP
aijbms-115	32	40	total	total	ADJ
aijbms-115	32	41	loans	loan	NOUN
aijbms-115	32	42	ratio	ratio	NOUN
aijbms-115	32	43	(	(	PUNCT
aijbms-115	32	44	npl	npl	NOUN
aijbms-115	32	45	ratio	ratio	NOUN
aijbms-115	32	46	)	)	PUNCT
aijbms-115	32	47	which	which	PRON
aijbms-115	32	48	increased	increase	VERB
aijbms-115	32	49	from	from	ADP
aijbms-115	32	50	4.88	4.88	NUM
aijbms-115	32	51	%	%	NOUN
aijbms-115	32	52	as	as	ADP
aijbms-115	32	53	at	at	ADP
aijbms-115	32	54	31st	31st	NOUN
aijbms-115	32	55	december	december	PROPN
aijbms-115	32	56	2015	2015	NUM
aijbms-115	32	57	to	to	ADP
aijbms-115	32	58	12.80	12.80	NUM
aijbms-115	32	59	%	%	NOUN
aijbms-115	32	60	as	as	ADP
aijbms-115	32	61	at	at	ADP
aijbms-115	32	62	31st	31st	NOUN
aijbms-115	32	63	december	december	PROPN
aijbms-115	32	64	2016	2016	NUM
aijbms-115	32	65	,	,	PUNCT
aijbms-115	32	66	compared	compare	VERB
aijbms-115	32	67	unfavorably	unfavorably	ADV
aijbms-115	32	68	with	with	ADP
aijbms-115	32	69	the	the	DET
aijbms-115	32	70	maximum	maximum	ADJ
aijbms-115	32	71	prudential	prudential	ADJ
aijbms-115	32	72	threshold	threshold	NOUN
aijbms-115	32	73	of	of	ADP
aijbms-115	32	74	5	5	NUM
aijbms-115	32	75	%	%	NOUN
aijbms-115	32	76	.	.	PUNCT
aijbms-115	33	1	the	the	DET
aijbms-115	33	2	ndic	ndic	ADJ
aijbms-115	33	3	report	report	NOUN
aijbms-115	33	4	2016	2016	NUM
aijbms-115	33	5	indicated	indicate	VERB
aijbms-115	33	6	on	on	ADP
aijbms-115	33	7	a	a	DET
aijbms-115	33	8	negative	negative	ADJ
aijbms-115	33	9	note	note	NOUN
aijbms-115	33	10	that	that	SCONJ
aijbms-115	33	11	the	the	DET
aijbms-115	33	12	commercial	commercial	ADJ
aijbms-115	33	13	banks	bank	NOUN
aijbms-115	33	14	profitability	profitability	NOUN
aijbms-115	33	15	indices	index	NOUN
aijbms-115	33	16	declined	decline	VERB
aijbms-115	33	17	in	in	ADP
aijbms-115	33	18	2016	2016	NUM
aijbms-115	33	19	.	.	PUNCT
aijbms-115	34	1	the	the	DET
aijbms-115	34	2	commercial	commercial	ADJ
aijbms-115	34	3	banks	bank	NOUN
aijbms-115	34	4	unaudited	unaudite	VERB
aijbms-115	34	5	profit	profit	NOUN
aijbms-115	34	6	fell	fall	VERB
aijbms-115	34	7	by	by	ADP
aijbms-115	34	8	30.16	30.16	NUM
aijbms-115	34	9	%	%	NOUN
aijbms-115	34	10	from	from	ADP
aijbms-115	34	11	n	n	PROPN
aijbms-115	34	12	0.63	0.63	NUM
aijbms-115	34	13	trillion	trillion	NUM
aijbms-115	34	14	as	as	ADP
aijbms-115	34	15	at	at	ADP
aijbms-115	34	16	31st	31st	PROPN
aijbms-115	34	17	december	december	PROPN
aijbms-115	34	18	,	,	PUNCT
aijbms-115	34	19	2015	2015	NUM
aijbms-115	34	20	to	to	ADP
aijbms-115	34	21	n	n	PROPN
aijbms-115	34	22	0.44	0.44	NUM
aijbms-115	34	23	trillion	trillion	NUM
aijbms-115	34	24	as	as	ADP
aijbms-115	34	25	at	at	ADP
aijbms-115	34	26	31st	31st	PROPN
aijbms-115	34	27	december	december	PROPN
aijbms-115	34	28	,	,	PUNCT
aijbms-115	34	29	2016	2016	NUM
aijbms-115	34	30	.	.	PUNCT
aijbms-115	35	1	also	also	ADV
aijbms-115	35	2	,	,	PUNCT
aijbms-115	35	3	non	non	ADJ
aijbms-115	35	4	-	-	ADJ
aijbms-115	35	5	interest	interest	ADJ
aijbms-115	35	6	income	income	NOUN
aijbms-115	35	7	decreased	decrease	VERB
aijbms-115	35	8	by	by	ADP
aijbms-115	35	9	32.60	32.60	NUM
aijbms-115	35	10	%	%	NOUN
aijbms-115	35	11	to	to	ADP
aijbms-115	35	12	n	n	PROPN
aijbms-115	35	13	0.17	0.17	NUM
aijbms-115	35	14	trillion	trillion	NUM
aijbms-115	35	15	as	as	ADP
aijbms-115	35	16	at	at	ADP
aijbms-115	35	17	31st	31st	NOUN
aijbms-115	35	18	december	december	PROPN
aijbms-115	35	19	2016	2016	NUM
aijbms-115	35	20	from	from	ADP
aijbms-115	35	21	n	n	ADV
aijbms-115	35	22	0.25	0.25	NUM
aijbms-115	35	23	as	as	ADP
aijbms-115	35	24	at	at	ADP
aijbms-115	35	25	31st	31st	PROPN
aijbms-115	35	26	december	december	PROPN
aijbms-115	35	27	,	,	PUNCT
aijbms-115	35	28	2015	2015	NUM
aijbms-115	35	29	.	.	PUNCT
aijbms-115	36	1	net	net	ADJ
aijbms-115	36	2	-	-	PUNCT
aijbms-115	36	3	interest	interest	NOUN
aijbms-115	36	4	income	income	NOUN
aijbms-115	36	5	also	also	ADV
aijbms-115	36	6	decreased	decrease	VERB
aijbms-115	36	7	to	to	ADP
aijbms-115	36	8	n	n	ADP
aijbms-115	36	9	0.28	0.28	NUM
aijbms-115	36	10	trillion	trillion	NUM
aijbms-115	36	11	as	as	ADP
aijbms-115	36	12	at	at	ADP
aijbms-115	36	13	31st	31st	PROPN
aijbms-115	36	14	december	december	PROPN
aijbms-115	36	15	,	,	PUNCT
aijbms-115	36	16	2016	2016	NUM
aijbms-115	36	17	from	from	ADP
aijbms-115	36	18	n	n	PROPN
aijbms-115	36	19	1.44	1.44	NUM
aijbms-115	36	20	trillion	trillion	NUM
aijbms-115	36	21	in	in	ADP
aijbms-115	36	22	2015	2015	NUM
aijbms-115	36	23	.	.	PUNCT
aijbms-115	37	1	the	the	DET
aijbms-115	37	2	commercial	commercial	ADJ
aijbms-115	37	3	banks	bank	NOUN
aijbms-115	37	4	return	return	VERB
aijbms-115	37	5	on	on	ADP
aijbms-115	37	6	assets	asset	NOUN
aijbms-115	37	7	(	(	PUNCT
aijbms-115	37	8	roa	roa	NOUN
aijbms-115	37	9	)	)	PUNCT
aijbms-115	37	10	decreased	decrease	VERB
aijbms-115	37	11	from	from	ADP
aijbms-115	37	12	2.34	2.34	NUM
aijbms-115	37	13	%	%	NOUN
aijbms-115	37	14	in	in	ADP
aijbms-115	37	15	2015	2015	NUM
aijbms-115	37	16	to	to	ADP
aijbms-115	37	17	1.48	1.48	NUM
aijbms-115	37	18	%	%	NOUN
aijbms-115	37	19	in	in	ADP
aijbms-115	37	20	2016	2016	NUM
aijbms-115	37	21	while	while	SCONJ
aijbms-115	37	22	return	return	VERB
aijbms-115	37	23	on	on	ADP
aijbms-115	37	24	equity	equity	NOUN
aijbms-115	37	25	(	(	PUNCT
aijbms-115	37	26	roe	roe	PROPN
aijbms-115	37	27	)	)	PUNCT
aijbms-115	37	28	fell	fall	VERB
aijbms-115	37	29	from	from	ADP
aijbms-115	37	30	19.78	19.78	NUM
aijbms-115	37	31	%	%	NOUN
aijbms-115	37	32	in	in	ADP
aijbms-115	37	33	2015	2015	NUM
aijbms-115	37	34	to	to	ADP
aijbms-115	37	35	12.65	12.65	NUM
aijbms-115	37	36	%	%	NOUN
aijbms-115	37	37	in	in	ADP
aijbms-115	37	38	2016	2016	NUM
aijbms-115	37	39	.	.	PUNCT
aijbms-115	38	1	yield	yield	NOUN
aijbms-115	38	2	on	on	ADP
aijbms-115	38	3	earning	earn	VERB
aijbms-115	38	4	assets	asset	NOUN
aijbms-115	38	5	also	also	ADV
aijbms-115	38	6	depreciated	depreciate	VERB
aijbms-115	38	7	from	from	ADP
aijbms-115	38	8	13.40	13.40	NUM
aijbms-115	38	9	%	%	NOUN
aijbms-115	38	10	in	in	ADP
aijbms-115	38	11	2015	2015	NUM
aijbms-115	38	12	to	to	ADP
aijbms-115	38	13	3.51	3.51	NUM
aijbms-115	38	14	%	%	NOUN
aijbms-115	38	15	in	in	ADP
aijbms-115	38	16	2016	2016	NUM
aijbms-115	38	17	.	.	PUNCT
aijbms-115	39	1	the	the	DET
aijbms-115	39	2	declining	decline	VERB
aijbms-115	39	3	profit	profit	NOUN
aijbms-115	39	4	trend	trend	NOUN
aijbms-115	39	5	necessitated	necessitate	VERB
aijbms-115	39	6	this	this	DET
aijbms-115	39	7	study	study	NOUN
aijbms-115	39	8	,	,	PUNCT
aijbms-115	39	9	to	to	PART
aijbms-115	39	10	investigate	investigate	VERB
aijbms-115	39	11	the	the	DET
aijbms-115	39	12	effect	effect	NOUN
aijbms-115	39	13	of	of	ADP
aijbms-115	39	14	non	non	ADJ
aijbms-115	39	15	-	-	ADJ
aijbms-115	39	16	performing	performing	ADJ
aijbms-115	39	17	loan	loan	NOUN
aijbms-115	39	18	on	on	ADP
aijbms-115	39	19	the	the	DET
aijbms-115	39	20	financial	financial	ADJ
aijbms-115	39	21	performance	performance	NOUN
aijbms-115	39	22	of	of	ADP
aijbms-115	39	23	commercial	commercial	ADJ
aijbms-115	39	24	banks	bank	NOUN
aijbms-115	39	25	in	in	ADP
aijbms-115	39	26	nigeria	nigeria	PROPN
aijbms-115	39	27	.	.	PUNCT
aijbms-115	40	1	3	3	X
aijbms-115	40	2	.	.	X
aijbms-115	40	3	research	research	NOUN
aijbms-115	40	4	questions	question	NOUN
aijbms-115	40	5	the	the	DET
aijbms-115	40	6	following	follow	VERB
aijbms-115	40	7	research	research	NOUN
aijbms-115	40	8	questions	question	NOUN
aijbms-115	40	9	were	be	AUX
aijbms-115	40	10	raised	raise	VERB
aijbms-115	40	11	:	:	PUNCT
aijbms-115	41	1			X
aijbms-115	41	2	does	do	AUX
aijbms-115	41	3	non	non	ADJ
aijbms-115	41	4	-	-	ADJ
aijbms-115	41	5	performing	perform	VERB
aijbms-115	41	6	loan	loan	NOUN
aijbms-115	41	7	affect	affect	VERB
aijbms-115	41	8	the	the	DET
aijbms-115	41	9	financial	financial	ADJ
aijbms-115	41	10	performance	performance	NOUN
aijbms-115	41	11	of	of	ADP
aijbms-115	41	12	commercial	commercial	ADJ
aijbms-115	41	13	banks	bank	NOUN
aijbms-115	41	14	in	in	ADP
aijbms-115	41	15	nigeria	nigeria	PROPN
aijbms-115	41	16	?	?	PUNCT
aijbms-115	42	1			PUNCT
aijbms-115	43	1	does	do	AUX
aijbms-115	43	2	cash	cash	NOUN
aijbms-115	43	3	reserve	reserve	NOUN
aijbms-115	43	4	ratio	ratio	NOUN
aijbms-115	43	5	affect	affect	VERB
aijbms-115	43	6	the	the	DET
aijbms-115	43	7	financial	financial	ADJ
aijbms-115	43	8	performance	performance	NOUN
aijbms-115	43	9	of	of	ADP
aijbms-115	43	10	commercial	commercial	ADJ
aijbms-115	43	11	banks	bank	NOUN
aijbms-115	43	12	in	in	ADP
aijbms-115	43	13	nigeria	nigeria	PROPN
aijbms-115	43	14	?	?	PUNCT
aijbms-115	44	1			PUNCT
aijbms-115	45	1	does	do	AUX
aijbms-115	45	2	inflation	inflation	NOUN
aijbms-115	45	3	rate	rate	NOUN
aijbms-115	45	4	affect	affect	VERB
aijbms-115	45	5	the	the	DET
aijbms-115	45	6	financial	financial	ADJ
aijbms-115	45	7	performance	performance	NOUN
aijbms-115	45	8	of	of	ADP
aijbms-115	45	9	commercial	commercial	ADJ
aijbms-115	45	10	banks	bank	NOUN
aijbms-115	45	11	in	in	ADP
aijbms-115	45	12	nigeria	nigeria	PROPN
aijbms-115	45	13	?	?	PUNCT
aijbms-115	46	1	4	4	X
aijbms-115	46	2	.	.	X
aijbms-115	46	3	objectives	objective	NOUN
aijbms-115	46	4	of	of	ADP
aijbms-115	46	5	the	the	DET
aijbms-115	46	6	study	study	NOUN
aijbms-115	46	7	the	the	DET
aijbms-115	46	8	main	main	ADJ
aijbms-115	46	9	objective	objective	NOUN
aijbms-115	46	10	of	of	ADP
aijbms-115	46	11	this	this	DET
aijbms-115	46	12	study	study	NOUN
aijbms-115	46	13	is	be	AUX
aijbms-115	46	14	to	to	PART
aijbms-115	46	15	investigate	investigate	VERB
aijbms-115	46	16	the	the	DET
aijbms-115	46	17	effect	effect	NOUN
aijbms-115	46	18	of	of	ADP
aijbms-115	46	19	non	non	ADJ
aijbms-115	46	20	-	-	ADJ
aijbms-115	46	21	performing	performing	ADJ
aijbms-115	46	22	loans	loan	NOUN
aijbms-115	46	23	on	on	ADP
aijbms-115	46	24	the	the	DET
aijbms-115	46	25	financial	financial	ADJ
aijbms-115	46	26	performance	performance	NOUN
aijbms-115	46	27	of	of	ADP
aijbms-115	46	28	commercial	commercial	ADJ
aijbms-115	46	29	banks	bank	NOUN
aijbms-115	46	30	in	in	ADP
aijbms-115	46	31	nigeria	nigeria	PROPN
aijbms-115	46	32	.	.	PUNCT
aijbms-115	47	1	specifically	specifically	ADV
aijbms-115	47	2	,	,	PUNCT
aijbms-115	47	3	the	the	DET
aijbms-115	47	4	following	follow	VERB
aijbms-115	47	5	objectives	objective	NOUN
aijbms-115	47	6	were	be	AUX
aijbms-115	47	7	designed	design	VERB
aijbms-115	47	8	to	to	PART
aijbms-115	47	9	:	:	PUNCT
aijbms-115	47	10			PUNCT
aijbms-115	47	11	identify	identify	VERB
aijbms-115	47	12	the	the	DET
aijbms-115	47	13	effect	effect	NOUN
aijbms-115	47	14	of	of	ADP
aijbms-115	47	15	non	non	ADJ
aijbms-115	47	16	-	-	ADJ
aijbms-115	47	17	performing	performing	ADJ
aijbms-115	47	18	loan	loan	NOUN
aijbms-115	47	19	to	to	ADP
aijbms-115	47	20	total	total	ADJ
aijbms-115	47	21	loans	loan	NOUN
aijbms-115	47	22	ratio	ratio	NOUN
aijbms-115	47	23	on	on	ADP
aijbms-115	47	24	the	the	DET
aijbms-115	47	25	financial	financial	ADJ
aijbms-115	47	26	performance	performance	NOUN
aijbms-115	47	27	of	of	ADP
aijbms-115	47	28	commercial	commercial	ADJ
aijbms-115	47	29	banks	bank	NOUN
aijbms-115	47	30	in	in	ADP
aijbms-115	47	31	nigeria	nigeria	PROPN
aijbms-115	47	32	.	.	PUNCT
aijbms-115	48	1			PROPN
aijbms-115	48	2	examine	examine	VERB
aijbms-115	48	3	the	the	DET
aijbms-115	48	4	effect	effect	NOUN
aijbms-115	48	5	of	of	ADP
aijbms-115	48	6	cash	cash	NOUN
aijbms-115	48	7	reserve	reserve	NOUN
aijbms-115	48	8	ratio	ratio	NOUN
aijbms-115	48	9	on	on	ADP
aijbms-115	48	10	the	the	DET
aijbms-115	48	11	financial	financial	ADJ
aijbms-115	48	12	performance	performance	NOUN
aijbms-115	48	13	of	of	ADP
aijbms-115	48	14	commercial	commercial	ADJ
aijbms-115	48	15	banks	bank	NOUN
aijbms-115	48	16	in	in	ADP
aijbms-115	48	17	nigeria	nigeria	PROPN
aijbms-115	48	18	.	.	PUNCT
aijbms-115	49	1			PROPN
aijbms-115	49	2	identify	identify	VERB
aijbms-115	49	3	the	the	DET
aijbms-115	49	4	effect	effect	NOUN
aijbms-115	49	5	of	of	ADP
aijbms-115	49	6	inflation	inflation	NOUN
aijbms-115	49	7	rate	rate	NOUN
aijbms-115	49	8	on	on	ADP
aijbms-115	49	9	the	the	DET
aijbms-115	49	10	financial	financial	ADJ
aijbms-115	49	11	performance	performance	NOUN
aijbms-115	49	12	of	of	ADP
aijbms-115	49	13	commercial	commercial	ADJ
aijbms-115	49	14	banks	bank	NOUN
aijbms-115	49	15	in	in	ADP
aijbms-115	49	16	nigeria	nigeria	PROPN
aijbms-115	49	17	.	.	PUNCT
aijbms-115	50	1	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	50	2	american	american	PROPN
aijbms-115	50	3	international	international	PROPN
aijbms-115	50	4	journal	journal	PROPN
aijbms-115	50	5	of	of	ADP
aijbms-115	50	6	business	business	NOUN
aijbms-115	50	7	and	and	CCONJ
aijbms-115	50	8	management	management	NOUN
aijbms-115	50	9	studies	study	NOUN
aijbms-115	50	10	vol	vol	NOUN
aijbms-115	50	11	.	.	PROPN
aijbms-115	51	1	1	1	NUM
aijbms-115	51	2	,	,	PUNCT
aijbms-115	51	3	no	no	INTJ
aijbms-115	51	4	.	.	NOUN
aijbms-115	51	5	2	2	NUM
aijbms-115	51	6	;	;	PUNCT
aijbms-115	51	7	2019	2019	NUM
aijbms-115	51	8	3	3	NUM
aijbms-115	51	9	5	5	NUM
aijbms-115	51	10	.	.	PUNCT
aijbms-115	52	1	research	research	NOUN
aijbms-115	52	2	hypothesis	hypothesis	NOUN
aijbms-115	52	3	the	the	DET
aijbms-115	52	4	following	follow	VERB
aijbms-115	52	5	hypotheses	hypothesis	NOUN
aijbms-115	52	6	were	be	AUX
aijbms-115	52	7	considered	consider	VERB
aijbms-115	52	8	for	for	ADP
aijbms-115	52	9	the	the	DET
aijbms-115	52	10	study	study	NOUN
aijbms-115	52	11	:	:	PUNCT
aijbms-115	52	12	ho1	ho1	NOUN
aijbms-115	52	13	:	:	PUNCT
aijbms-115	52	14	non	non	ADJ
aijbms-115	52	15	-	-	ADJ
aijbms-115	52	16	performing	performing	ADJ
aijbms-115	52	17	loan	loan	NOUN
aijbms-115	52	18	to	to	ADP
aijbms-115	52	19	total	total	ADJ
aijbms-115	52	20	loan	loan	NOUN
aijbms-115	52	21	ratio	ratio	NOUN
aijbms-115	52	22	has	have	VERB
aijbms-115	52	23	no	no	DET
aijbms-115	52	24	significant	significant	ADJ
aijbms-115	52	25	effect	effect	NOUN
aijbms-115	52	26	on	on	ADP
aijbms-115	52	27	the	the	DET
aijbms-115	52	28	financial	financial	ADJ
aijbms-115	52	29	performance	performance	NOUN
aijbms-115	52	30	of	of	ADP
aijbms-115	52	31	commercial	commercial	ADJ
aijbms-115	52	32	banks	bank	NOUN
aijbms-115	52	33	in	in	ADP
aijbms-115	52	34	nigeria	nigeria	PROPN
aijbms-115	52	35	.	.	PUNCT
aijbms-115	53	1	ho2	ho2	PROPN
aijbms-115	53	2	:	:	PUNCT
aijbms-115	53	3	cash	cash	NOUN
aijbms-115	53	4	reserve	reserve	NOUN
aijbms-115	53	5	ratio	ratio	NOUN
aijbms-115	53	6	has	have	VERB
aijbms-115	53	7	no	no	DET
aijbms-115	53	8	significant	significant	ADJ
aijbms-115	53	9	effect	effect	NOUN
aijbms-115	53	10	on	on	ADP
aijbms-115	53	11	the	the	DET
aijbms-115	53	12	financial	financial	ADJ
aijbms-115	53	13	performance	performance	NOUN
aijbms-115	53	14	of	of	ADP
aijbms-115	53	15	commercial	commercial	ADJ
aijbms-115	53	16	banks	bank	NOUN
aijbms-115	53	17	in	in	ADP
aijbms-115	53	18	nigeria	nigeria	PROPN
aijbms-115	53	19	.	.	PUNCT
aijbms-115	54	1	ho3	ho3	NOUN
aijbms-115	54	2	:	:	PUNCT
aijbms-115	54	3	inflation	inflation	NOUN
aijbms-115	54	4	rate	rate	NOUN
aijbms-115	54	5	has	have	VERB
aijbms-115	54	6	no	no	DET
aijbms-115	54	7	significant	significant	ADJ
aijbms-115	54	8	effect	effect	NOUN
aijbms-115	54	9	on	on	ADP
aijbms-115	54	10	the	the	DET
aijbms-115	54	11	financial	financial	ADJ
aijbms-115	54	12	performance	performance	NOUN
aijbms-115	54	13	of	of	ADP
aijbms-115	54	14	commercial	commercial	ADJ
aijbms-115	54	15	banks	bank	NOUN
aijbms-115	54	16	in	in	ADP
aijbms-115	54	17	nigeria	nigeria	PROPN
aijbms-115	54	18	.	.	PUNCT
aijbms-115	55	1	6	6	X
aijbms-115	55	2	.	.	X
aijbms-115	55	3	literature	literature	NOUN
aijbms-115	55	4	review	review	VERB
aijbms-115	55	5	6.1	6.1	NUM
aijbms-115	55	6	non	non	ADJ
aijbms-115	55	7	-	-	ADJ
aijbms-115	55	8	performing	performing	ADJ
aijbms-115	55	9	loans	loan	NOUN
aijbms-115	55	10	and	and	CCONJ
aijbms-115	55	11	bank	bank	NOUN
aijbms-115	55	12	performance	performance	NOUN
aijbms-115	55	13	in	in	ADP
aijbms-115	55	14	nigeria	nigeria	PROPN
aijbms-115	55	15	,	,	PUNCT
aijbms-115	55	16	the	the	DET
aijbms-115	55	17	rising	rise	VERB
aijbms-115	55	18	trend	trend	NOUN
aijbms-115	55	19	in	in	ADP
aijbms-115	55	20	npls	npls	NOUN
aijbms-115	55	21	between	between	ADP
aijbms-115	55	22	1981	1981	NUM
aijbms-115	55	23	and	and	CCONJ
aijbms-115	55	24	2013	2013	NUM
aijbms-115	55	25	accounts	account	NOUN
aijbms-115	55	26	for	for	ADP
aijbms-115	55	27	over	over	ADP
aijbms-115	55	28	10	10	NUM
aijbms-115	55	29	%	%	NOUN
aijbms-115	55	30	of	of	ADP
aijbms-115	55	31	the	the	DET
aijbms-115	55	32	total	total	ADJ
aijbms-115	55	33	loans	loan	NOUN
aijbms-115	55	34	granted	grant	VERB
aijbms-115	55	35	and	and	CCONJ
aijbms-115	55	36	significantly	significantly	ADV
aijbms-115	55	37	resulted	result	VERB
aijbms-115	55	38	in	in	ADP
aijbms-115	55	39	bank	bank	NOUN
aijbms-115	55	40	distress	distress	NOUN
aijbms-115	55	41	.	.	PUNCT
aijbms-115	56	1	bank	bank	NOUN
aijbms-115	56	2	defaulting	default	VERB
aijbms-115	56	3	debtors	debtor	NOUN
aijbms-115	56	4	were	be	AUX
aijbms-115	56	5	in	in	ADP
aijbms-115	56	6	many	many	ADJ
aijbms-115	56	7	cases	case	NOUN
aijbms-115	56	8	found	find	VERB
aijbms-115	56	9	to	to	PART
aijbms-115	56	10	abandon	abandon	VERB
aijbms-115	56	11	their	their	PRON
aijbms-115	56	12	debt	debt	NOUN
aijbms-115	56	13	obligations	obligation	NOUN
aijbms-115	56	14	and	and	CCONJ
aijbms-115	56	15	went	go	VERB
aijbms-115	56	16	to	to	ADP
aijbms-115	56	17	other	other	ADJ
aijbms-115	56	18	unsuspecting	unsuspecting	ADJ
aijbms-115	56	19	banks	bank	NOUN
aijbms-115	56	20	to	to	PART
aijbms-115	56	21	contract	contract	VERB
aijbms-115	56	22	new	new	ADJ
aijbms-115	56	23	debts	debt	NOUN
aijbms-115	56	24	which	which	PRON
aijbms-115	56	25	again	again	ADV
aijbms-115	56	26	most	most	ADV
aijbms-115	56	27	likely	likely	ADJ
aijbms-115	56	28	to	to	PART
aijbms-115	56	29	degenerate	degenerate	VERB
aijbms-115	56	30	into	into	ADP
aijbms-115	56	31	nonperforming	nonperforme	VERB
aijbms-115	56	32	loans	loan	NOUN
aijbms-115	56	33	.	.	PUNCT
aijbms-115	57	1	the	the	DET
aijbms-115	57	2	use	use	NOUN
aijbms-115	57	3	of	of	ADP
aijbms-115	57	4	status	status	NOUN
aijbms-115	57	5	reports	report	NOUN
aijbms-115	57	6	on	on	ADP
aijbms-115	57	7	bilateral	bilateral	ADJ
aijbms-115	57	8	basis	basis	NOUN
aijbms-115	57	9	was	be	AUX
aijbms-115	57	10	not	not	PART
aijbms-115	57	11	effectively	effectively	ADV
aijbms-115	57	12	utilized	utilize	VERB
aijbms-115	57	13	to	to	PART
aijbms-115	57	14	detect	detect	VERB
aijbms-115	57	15	such	such	ADJ
aijbms-115	57	16	dubious	dubious	ADJ
aijbms-115	57	17	multiple	multiple	ADJ
aijbms-115	57	18	loan	loan	NOUN
aijbms-115	57	19	defaulters	defaulter	NOUN
aijbms-115	57	20	.	.	PUNCT
aijbms-115	58	1	thus	thus	ADV
aijbms-115	58	2	,	,	PUNCT
aijbms-115	58	3	the	the	DET
aijbms-115	58	4	need	need	NOUN
aijbms-115	58	5	for	for	ADP
aijbms-115	58	6	a	a	DET
aijbms-115	58	7	central	central	ADJ
aijbms-115	58	8	information	information	NOUN
aijbms-115	58	9	data	data	NOUN
aijbms-115	58	10	-	-	PUNCT
aijbms-115	58	11	base	base	NOUN
aijbms-115	58	12	from	from	ADP
aijbms-115	58	13	which	which	PRON
aijbms-115	58	14	the	the	DET
aijbms-115	58	15	required	require	VERB
aijbms-115	58	16	consolidated	consolidated	ADJ
aijbms-115	58	17	credit	credit	NOUN
aijbms-115	58	18	information	information	NOUN
aijbms-115	58	19	on	on	ADP
aijbms-115	58	20	borrowers	borrower	NOUN
aijbms-115	58	21	has	have	AUX
aijbms-115	58	22	become	become	VERB
aijbms-115	58	23	inevitable	inevitable	ADJ
aijbms-115	58	24	.	.	PUNCT
aijbms-115	59	1	this	this	PRON
aijbms-115	59	2	prompted	prompt	VERB
aijbms-115	59	3	the	the	DET
aijbms-115	59	4	central	central	ADJ
aijbms-115	59	5	bank	bank	NOUN
aijbms-115	59	6	of	of	ADP
aijbms-115	59	7	nigeria	nigeria	PROPN
aijbms-115	59	8	to	to	ADP
aijbms-115	59	9	establishment	establishment	NOUN
aijbms-115	59	10	of	of	ADP
aijbms-115	59	11	the	the	DET
aijbms-115	59	12	credit	credit	NOUN
aijbms-115	59	13	risk	risk	NOUN
aijbms-115	59	14	management	management	NOUN
aijbms-115	59	15	system	system	NOUN
aijbms-115	59	16	(	(	PUNCT
aijbms-115	59	17	ojo	ojo	NOUN
aijbms-115	59	18	and	and	CCONJ
aijbms-115	59	19	somoye	somoye	NOUN
aijbms-115	59	20	;	;	PUNCT
aijbms-115	59	21	2013	2013	NUM
aijbms-115	59	22	)	)	PUNCT
aijbms-115	59	23	.	.	PUNCT
aijbms-115	60	1	mohd	mohd	PROPN
aijbms-115	60	2	karim	karim	PROPN
aijbms-115	60	3	and	and	CCONJ
aijbms-115	60	4	sallahundin	sallahundin	VERB
aijbms-115	60	5	(	(	PUNCT
aijbms-115	60	6	2010	2010	NUM
aijbms-115	60	7	)	)	PUNCT
aijbms-115	60	8	,	,	PUNCT
aijbms-115	60	9	maintain	maintain	VERB
aijbms-115	60	10	that	that	SCONJ
aijbms-115	60	11	the	the	DET
aijbms-115	60	12	management	management	NOUN
aijbms-115	60	13	of	of	ADP
aijbms-115	60	14	non	non	ADJ
aijbms-115	60	15	-	-	ADJ
aijbms-115	60	16	performing	performing	ADJ
aijbms-115	60	17	loans	loan	NOUN
aijbms-115	60	18	is	be	AUX
aijbms-115	60	19	often	often	ADV
aijbms-115	60	20	associated	associate	VERB
aijbms-115	60	21	with	with	ADP
aijbms-115	60	22	high	high	ADJ
aijbms-115	60	23	operational	operational	ADJ
aijbms-115	60	24	costs	cost	NOUN
aijbms-115	60	25	leading	lead	VERB
aijbms-115	60	26	to	to	ADP
aijbms-115	60	27	dwindling	dwindle	VERB
aijbms-115	60	28	capital	capital	NOUN
aijbms-115	60	29	growths	growth	NOUN
aijbms-115	60	30	in	in	ADP
aijbms-115	60	31	the	the	DET
aijbms-115	60	32	affected	affected	ADJ
aijbms-115	60	33	banks	bank	NOUN
aijbms-115	60	34	.	.	PUNCT
aijbms-115	61	1	non	non	ADJ
aijbms-115	61	2	-	-	ADJ
aijbms-115	61	3	performing	performing	ADJ
aijbms-115	61	4	loans	loan	NOUN
aijbms-115	61	5	(	(	PUNCT
aijbms-115	61	6	npls	npls	NOUN
aijbms-115	61	7	)	)	PUNCT
aijbms-115	61	8	reduces	reduce	VERB
aijbms-115	61	9	the	the	DET
aijbms-115	61	10	liquidity	liquidity	NOUN
aijbms-115	61	11	of	of	ADP
aijbms-115	61	12	banks	bank	NOUN
aijbms-115	61	13	,	,	PUNCT
aijbms-115	61	14	distorts	distort	VERB
aijbms-115	61	15	credit	credit	NOUN
aijbms-115	61	16	expansion	expansion	NOUN
aijbms-115	61	17	,	,	PUNCT
aijbms-115	61	18	and	and	CCONJ
aijbms-115	61	19	slows	slow	VERB
aijbms-115	61	20	down	down	ADP
aijbms-115	61	21	the	the	DET
aijbms-115	61	22	growth	growth	NOUN
aijbms-115	61	23	of	of	ADP
aijbms-115	61	24	the	the	DET
aijbms-115	61	25	real	real	ADJ
aijbms-115	61	26	sector	sector	NOUN
aijbms-115	61	27	with	with	ADP
aijbms-115	61	28	direct	direct	ADJ
aijbms-115	61	29	consequences	consequence	NOUN
aijbms-115	61	30	to	to	ADP
aijbms-115	61	31	the	the	DET
aijbms-115	61	32	performance	performance	NOUN
aijbms-115	61	33	of	of	ADP
aijbms-115	61	34	banks	bank	NOUN
aijbms-115	61	35	.	.	PUNCT
aijbms-115	62	1	somoye	somoye	PROPN
aijbms-115	62	2	,	,	PUNCT
aijbms-115	62	3	(	(	PUNCT
aijbms-115	62	4	2010	2010	NUM
aijbms-115	62	5	)	)	PUNCT
aijbms-115	62	6	said	say	VERB
aijbms-115	62	7	that	that	SCONJ
aijbms-115	62	8	npls	npls	NOUN
aijbms-115	62	9	also	also	ADV
aijbms-115	62	10	bring	bring	VERB
aijbms-115	62	11	down	down	ADP
aijbms-115	62	12	investors	investor	NOUN
aijbms-115	62	13	’	'	PUNCT
aijbms-115	62	14	confidence	confidence	NOUN
aijbms-115	62	15	in	in	ADP
aijbms-115	62	16	the	the	DET
aijbms-115	62	17	banking	banking	NOUN
aijbms-115	62	18	system	system	NOUN
aijbms-115	62	19	,	,	PUNCT
aijbms-115	62	20	thereby	thereby	ADV
aijbms-115	62	21	discouraging	discourage	VERB
aijbms-115	62	22	them	they	PRON
aijbms-115	62	23	from	from	ADP
aijbms-115	62	24	making	make	VERB
aijbms-115	62	25	reasonable	reasonable	ADJ
aijbms-115	62	26	investments	investment	NOUN
aijbms-115	62	27	.	.	PUNCT
aijbms-115	63	1	as	as	ADV
aijbms-115	63	2	far	far	ADV
aijbms-115	63	3	as	as	SCONJ
aijbms-115	63	4	the	the	DET
aijbms-115	63	5	nigeria	nigeria	PROPN
aijbms-115	63	6	banking	banking	NOUN
aijbms-115	63	7	sector	sector	NOUN
aijbms-115	63	8	is	be	AUX
aijbms-115	63	9	concern	concern	NOUN
aijbms-115	63	10	,	,	PUNCT
aijbms-115	63	11	something	something	PRON
aijbms-115	63	12	has	have	VERB
aijbms-115	63	13	to	to	PART
aijbms-115	63	14	be	be	AUX
aijbms-115	63	15	done	do	VERB
aijbms-115	63	16	seriously	seriously	ADV
aijbms-115	63	17	and	and	CCONJ
aijbms-115	63	18	urgently	urgently	ADV
aijbms-115	63	19	to	to	PART
aijbms-115	63	20	bring	bring	VERB
aijbms-115	63	21	back	back	ADV
aijbms-115	63	22	the	the	DET
aijbms-115	63	23	confidence	confidence	NOUN
aijbms-115	63	24	of	of	ADP
aijbms-115	63	25	bank	bank	NOUN
aijbms-115	63	26	customers	customer	NOUN
aijbms-115	63	27	in	in	ADP
aijbms-115	63	28	the	the	DET
aijbms-115	63	29	sector	sector	NOUN
aijbms-115	63	30	.	.	PUNCT
aijbms-115	64	1	confidence	confidence	NOUN
aijbms-115	64	2	is	be	AUX
aijbms-115	64	3	one	one	NUM
aijbms-115	64	4	of	of	ADP
aijbms-115	64	5	the	the	DET
aijbms-115	64	6	factors	factor	NOUN
aijbms-115	64	7	banks	bank	NOUN
aijbms-115	64	8	must	must	AUX
aijbms-115	64	9	offer	offer	VERB
aijbms-115	64	10	in	in	ADP
aijbms-115	64	11	order	order	NOUN
aijbms-115	64	12	to	to	PART
aijbms-115	64	13	get	get	VERB
aijbms-115	64	14	the	the	DET
aijbms-115	64	15	patronage	patronage	NOUN
aijbms-115	64	16	of	of	ADP
aijbms-115	64	17	customers	customer	NOUN
aijbms-115	64	18	.	.	PUNCT
aijbms-115	65	1	the	the	DET
aijbms-115	65	2	performance	performance	NOUN
aijbms-115	65	3	of	of	ADP
aijbms-115	65	4	commercial	commercial	ADJ
aijbms-115	65	5	banks	bank	NOUN
aijbms-115	65	6	can	can	AUX
aijbms-115	65	7	be	be	AUX
aijbms-115	65	8	measured	measure	VERB
aijbms-115	65	9	by	by	ADP
aijbms-115	65	10	return	return	NOUN
aijbms-115	65	11	on	on	ADP
aijbms-115	65	12	assets	asset	NOUN
aijbms-115	65	13	(	(	PUNCT
aijbms-115	65	14	roa	roa	PROPN
aijbms-115	65	15	)	)	PUNCT
aijbms-115	65	16	which	which	PRON
aijbms-115	65	17	reflects	reflect	VERB
aijbms-115	65	18	the	the	DET
aijbms-115	65	19	ability	ability	NOUN
aijbms-115	65	20	of	of	ADP
aijbms-115	65	21	bank	bank	NOUN
aijbms-115	65	22	management	management	NOUN
aijbms-115	65	23	to	to	PART
aijbms-115	65	24	generate	generate	VERB
aijbms-115	65	25	profits	profit	NOUN
aijbms-115	65	26	from	from	ADP
aijbms-115	65	27	the	the	DET
aijbms-115	65	28	available	available	ADJ
aijbms-115	65	29	assets	asset	NOUN
aijbms-115	65	30	.	.	PUNCT
aijbms-115	66	1	athanasoglou	athanasoglou	PROPN
aijbms-115	66	2	,	,	PUNCT
aijbms-115	66	3	brissimis	brissimis	PROPN
aijbms-115	66	4	and	and	CCONJ
aijbms-115	66	5	delis	deli	NOUN
aijbms-115	66	6	(	(	PUNCT
aijbms-115	66	7	2008	2008	NUM
aijbms-115	66	8	)	)	PUNCT
aijbms-115	66	9	argued	argue	VERB
aijbms-115	66	10	that	that	SCONJ
aijbms-115	66	11	roa	roa	PROPN
aijbms-115	66	12	is	be	AUX
aijbms-115	66	13	considered	consider	VERB
aijbms-115	66	14	to	to	PART
aijbms-115	66	15	be	be	AUX
aijbms-115	66	16	a	a	DET
aijbms-115	66	17	core	core	NOUN
aijbms-115	66	18	performance	performance	NOUN
aijbms-115	66	19	indicator	indicator	NOUN
aijbms-115	66	20	used	use	VERB
aijbms-115	66	21	in	in	ADP
aijbms-115	66	22	the	the	DET
aijbms-115	66	23	majority	majority	NOUN
aijbms-115	66	24	of	of	ADP
aijbms-115	66	25	empirical	empirical	ADJ
aijbms-115	66	26	studies	study	NOUN
aijbms-115	66	27	.	.	PUNCT
aijbms-115	67	1	studies	study	NOUN
aijbms-115	67	2	by	by	ADP
aijbms-115	67	3	golin	golin	PROPN
aijbms-115	67	4	(	(	PUNCT
aijbms-115	67	5	2001	2001	NUM
aijbms-115	67	6	)	)	PUNCT
aijbms-115	67	7	and	and	CCONJ
aijbms-115	67	8	rose	rise	VERB
aijbms-115	67	9	and	and	CCONJ
aijbms-115	67	10	hudgins	hudgins	PROPN
aijbms-115	67	11	(	(	PUNCT
aijbms-115	67	12	2008	2008	NUM
aijbms-115	67	13	)	)	PUNCT
aijbms-115	67	14	confirm	confirm	VERB
aijbms-115	67	15	the	the	DET
aijbms-115	67	16	view	view	NOUN
aijbms-115	67	17	that	that	SCONJ
aijbms-115	67	18	roa	roa	PROPN
aijbms-115	67	19	is	be	AUX
aijbms-115	67	20	one	one	NUM
aijbms-115	67	21	of	of	ADP
aijbms-115	67	22	the	the	DET
aijbms-115	67	23	most	most	ADV
aijbms-115	67	24	important	important	ADJ
aijbms-115	67	25	measures	measure	NOUN
aijbms-115	67	26	of	of	ADP
aijbms-115	67	27	profitability	profitability	NOUN
aijbms-115	67	28	in	in	ADP
aijbms-115	67	29	banking	banking	NOUN
aijbms-115	67	30	literature	literature	NOUN
aijbms-115	67	31	.	.	PUNCT
aijbms-115	68	1	therefore	therefore	ADV
aijbms-115	68	2	,	,	PUNCT
aijbms-115	68	3	in	in	ADP
aijbms-115	68	4	this	this	DET
aijbms-115	68	5	study	study	NOUN
aijbms-115	68	6	roa	roa	NOUN
aijbms-115	68	7	will	will	AUX
aijbms-115	68	8	be	be	AUX
aijbms-115	68	9	used	use	VERB
aijbms-115	68	10	to	to	PART
aijbms-115	68	11	measure	measure	VERB
aijbms-115	68	12	the	the	DET
aijbms-115	68	13	financial	financial	ADJ
aijbms-115	68	14	performance	performance	NOUN
aijbms-115	68	15	of	of	ADP
aijbms-115	68	16	commercial	commercial	ADJ
aijbms-115	68	17	banks	bank	NOUN
aijbms-115	68	18	in	in	ADP
aijbms-115	68	19	nigeria	nigeria	PROPN
aijbms-115	68	20	.	.	PUNCT
aijbms-115	69	1	6.2	6.2	NUM
aijbms-115	69	2	empirical	empirical	ADJ
aijbms-115	69	3	review	review	NOUN
aijbms-115	69	4	there	there	PRON
aijbms-115	69	5	are	be	VERB
aijbms-115	69	6	a	a	DET
aijbms-115	69	7	number	number	NOUN
aijbms-115	69	8	of	of	ADP
aijbms-115	69	9	studies	study	NOUN
aijbms-115	69	10	that	that	PRON
aijbms-115	69	11	investigated	investigate	VERB
aijbms-115	69	12	the	the	DET
aijbms-115	69	13	effect	effect	NOUN
aijbms-115	69	14	of	of	ADP
aijbms-115	69	15	non	non	ADJ
aijbms-115	69	16	-	-	ADJ
aijbms-115	69	17	performing	performing	ADJ
aijbms-115	69	18	loan	loan	NOUN
aijbms-115	69	19	on	on	ADP
aijbms-115	69	20	the	the	DET
aijbms-115	69	21	financial	financial	ADJ
aijbms-115	69	22	performance	performance	NOUN
aijbms-115	69	23	of	of	ADP
aijbms-115	69	24	commercial	commercial	ADJ
aijbms-115	69	25	banks	bank	NOUN
aijbms-115	69	26	.	.	PUNCT
aijbms-115	70	1	while	while	SCONJ
aijbms-115	70	2	the	the	DET
aijbms-115	70	3	debate	debate	NOUN
aijbms-115	70	4	on	on	ADP
aijbms-115	70	5	the	the	DET
aijbms-115	70	6	usefulness	usefulness	NOUN
aijbms-115	70	7	of	of	ADP
aijbms-115	70	8	these	these	DET
aijbms-115	70	9	non	non	ADJ
aijbms-115	70	10	-	-	ADJ
aijbms-115	70	11	performing	perform	VERB
aijbms-115	70	12	loan	loan	NOUN
aijbms-115	70	13	factors	factor	NOUN
aijbms-115	70	14	in	in	ADP
aijbms-115	70	15	explaining	explain	VERB
aijbms-115	70	16	financial	financial	ADJ
aijbms-115	70	17	performance	performance	NOUN
aijbms-115	70	18	of	of	ADP
aijbms-115	70	19	commercial	commercial	ADJ
aijbms-115	70	20	banks	bank	NOUN
aijbms-115	70	21	is	be	AUX
aijbms-115	70	22	still	still	ADV
aijbms-115	70	23	rampant	rampant	ADJ
aijbms-115	70	24	and	and	CCONJ
aijbms-115	70	25	inconclusive	inconclusive	ADJ
aijbms-115	70	26	,	,	PUNCT
aijbms-115	70	27	extant	extant	ADJ
aijbms-115	70	28	empirical	empirical	ADJ
aijbms-115	70	29	evidence	evidence	NOUN
aijbms-115	70	30	can	can	AUX
aijbms-115	70	31	be	be	AUX
aijbms-115	70	32	sifted	sift	VERB
aijbms-115	70	33	to	to	PART
aijbms-115	70	34	identify	identify	VERB
aijbms-115	70	35	some	some	PRON
aijbms-115	70	36	of	of	ADP
aijbms-115	70	37	these	these	DET
aijbms-115	70	38	non	non	ADJ
aijbms-115	70	39	-	-	ADJ
aijbms-115	70	40	performing	perform	VERB
aijbms-115	70	41	loans	loan	NOUN
aijbms-115	70	42	factors	factor	NOUN
aijbms-115	70	43	that	that	PRON
aijbms-115	70	44	have	have	AUX
aijbms-115	70	45	been	be	AUX
aijbms-115	70	46	frequently	frequently	ADV
aijbms-115	70	47	established	establish	VERB
aijbms-115	70	48	by	by	ADP
aijbms-115	70	49	studies	study	NOUN
aijbms-115	70	50	as	as	ADP
aijbms-115	70	51	important	important	ADJ
aijbms-115	70	52	factors	factor	NOUN
aijbms-115	70	53	determining	determine	VERB
aijbms-115	70	54	banks	bank	NOUN
aijbms-115	70	55	performance	performance	NOUN
aijbms-115	70	56	.	.	PUNCT
aijbms-115	71	1	this	this	DET
aijbms-115	71	2	section	section	NOUN
aijbms-115	71	3	presents	present	VERB
aijbms-115	71	4	empirical	empirical	ADJ
aijbms-115	71	5	review	review	NOUN
aijbms-115	71	6	of	of	ADP
aijbms-115	71	7	previous	previous	ADJ
aijbms-115	71	8	studies	study	NOUN
aijbms-115	71	9	on	on	ADP
aijbms-115	71	10	the	the	DET
aijbms-115	71	11	nonperforming	nonperforme	VERB
aijbms-115	71	12	loans	loan	NOUN
aijbms-115	71	13	and	and	CCONJ
aijbms-115	71	14	financial	financial	ADJ
aijbms-115	71	15	performance	performance	NOUN
aijbms-115	71	16	in	in	ADP
aijbms-115	71	17	developed	develop	VERB
aijbms-115	71	18	and	and	CCONJ
aijbms-115	71	19	emerging	emerge	VERB
aijbms-115	71	20	markets	market	NOUN
aijbms-115	71	21	.	.	PUNCT
aijbms-115	72	1	lydnon	lydnon	PROPN
aijbms-115	72	2	,	,	PUNCT
aijbms-115	72	3	peter	peter	PROPN
aijbms-115	72	4	and	and	CCONJ
aijbms-115	72	5	ebitare	ebitare	PROPN
aijbms-115	72	6	(	(	PUNCT
aijbms-115	72	7	2016	2016	NUM
aijbms-115	72	8	)	)	PUNCT
aijbms-115	72	9	investigated	investigate	VERB
aijbms-115	72	10	the	the	DET
aijbms-115	72	11	relationship	relationship	NOUN
aijbms-115	72	12	between	between	ADP
aijbms-115	72	13	non	non	ADJ
aijbms-115	72	14	-	-	ADJ
aijbms-115	72	15	performing	performing	ADJ
aijbms-115	72	16	loans	loan	NOUN
aijbms-115	72	17	and	and	CCONJ
aijbms-115	72	18	bank	bank	NOUN
aijbms-115	72	19	performance	performance	NOUN
aijbms-115	72	20	in	in	ADP
aijbms-115	72	21	nigeria	nigeria	PROPN
aijbms-115	72	22	for	for	ADP
aijbms-115	72	23	the	the	DET
aijbms-115	72	24	period	period	NOUN
aijbms-115	72	25	of	of	ADP
aijbms-115	72	26	1994	1994	NUM
aijbms-115	72	27	-	-	SYM
aijbms-115	72	28	2014	2014	NUM
aijbms-115	72	29	.	.	PUNCT
aijbms-115	73	1	the	the	DET
aijbms-115	73	2	multiple	multiple	ADJ
aijbms-115	73	3	regression	regression	NOUN
aijbms-115	73	4	technique	technique	NOUN
aijbms-115	73	5	was	be	AUX
aijbms-115	73	6	used	use	VERB
aijbms-115	73	7	to	to	PART
aijbms-115	73	8	analyze	analyze	VERB
aijbms-115	73	9	the	the	DET
aijbms-115	73	10	data	datum	NOUN
aijbms-115	73	11	.	.	PUNCT
aijbms-115	74	1	the	the	DET
aijbms-115	74	2	result	result	NOUN
aijbms-115	74	3	of	of	ADP
aijbms-115	74	4	the	the	DET
aijbms-115	74	5	study	study	NOUN
aijbms-115	74	6	shows	show	VERB
aijbms-115	74	7	that	that	SCONJ
aijbms-115	74	8	bad	bad	ADJ
aijbms-115	74	9	loans	loan	NOUN
aijbms-115	74	10	(	(	PUNCT
aijbms-115	74	11	bal	bal	ADJ
aijbms-115	74	12	)	)	PUNCT
aijbms-115	74	13	and	and	CCONJ
aijbms-115	74	14	doubtful	doubtful	ADJ
aijbms-115	74	15	loans	loan	NOUN
aijbms-115	74	16	(	(	PUNCT
aijbms-115	74	17	dol	dol	NOUN
aijbms-115	74	18	)	)	PUNCT
aijbms-115	74	19	had	have	VERB
aijbms-115	74	20	statistically	statistically	ADV
aijbms-115	74	21	negative	negative	ADJ
aijbms-115	74	22	significant	significant	ADJ
aijbms-115	74	23	influence	influence	NOUN
aijbms-115	74	24	on	on	ADP
aijbms-115	74	25	return	return	NOUN
aijbms-115	74	26	on	on	ADP
aijbms-115	74	27	capital	capital	NOUN
aijbms-115	74	28	employed	employ	VERB
aijbms-115	74	29	(	(	PUNCT
aijbms-115	74	30	roce	roce	NOUN
aijbms-115	74	31	)	)	PUNCT
aijbms-115	74	32	,	,	PUNCT
aijbms-115	74	33	while	while	SCONJ
aijbms-115	74	34	substandard	substandard	ADJ
aijbms-115	74	35	loan	loan	NOUN
aijbms-115	74	36	(	(	PUNCT
aijbms-115	74	37	sul	sul	NOUN
aijbms-115	74	38	)	)	PUNCT
aijbms-115	74	39	had	have	VERB
aijbms-115	74	40	statistically	statistically	ADV
aijbms-115	74	41	negative	negative	ADJ
aijbms-115	74	42	insignificant	insignificant	ADJ
aijbms-115	74	43	impact	impact	NOUN
aijbms-115	74	44	on	on	ADP
aijbms-115	74	45	roce	roce	NOUN
aijbms-115	74	46	.	.	PUNCT
aijbms-115	75	1	the	the	DET
aijbms-115	75	2	result	result	NOUN
aijbms-115	75	3	further	far	ADV
aijbms-115	75	4	shows	show	VERB
aijbms-115	75	5	that	that	SCONJ
aijbms-115	75	6	high	high	ADJ
aijbms-115	75	7	level	level	NOUN
aijbms-115	75	8	of	of	ADP
aijbms-115	75	9	non	non	ADJ
aijbms-115	75	10	-	-	ADJ
aijbms-115	75	11	performing	performing	ADJ
aijbms-115	75	12	loans	loan	NOUN
aijbms-115	75	13	would	would	AUX
aijbms-115	75	14	reduce	reduce	VERB
aijbms-115	75	15	the	the	DET
aijbms-115	75	16	performance	performance	NOUN
aijbms-115	75	17	of	of	ADP
aijbms-115	75	18	banks	bank	NOUN
aijbms-115	75	19	in	in	ADP
aijbms-115	75	20	the	the	DET
aijbms-115	75	21	long	long	ADV
aijbms-115	75	22	-	-	PUNCT
aijbms-115	75	23	run	run	NOUN
aijbms-115	75	24	in	in	ADP
aijbms-115	75	25	nigeria	nigeria	PROPN
aijbms-115	75	26	.	.	PUNCT
aijbms-115	76	1	similarly	similarly	ADV
aijbms-115	76	2	,	,	PUNCT
aijbms-115	76	3	joseph	joseph	PROPN
aijbms-115	76	4	and	and	CCONJ
aijbms-115	76	5	okike	okike	ADJ
aijbms-115	76	6	(	(	PUNCT
aijbms-115	76	7	2015	2015	NUM
aijbms-115	76	8	)	)	PUNCT
aijbms-115	76	9	investigated	investigate	VERB
aijbms-115	76	10	the	the	DET
aijbms-115	76	11	impact	impact	NOUN
aijbms-115	76	12	of	of	ADP
aijbms-115	76	13	non	non	ADJ
aijbms-115	76	14	-	-	ADJ
aijbms-115	76	15	performing	performing	ADJ
aijbms-115	76	16	loans	loan	NOUN
aijbms-115	76	17	on	on	ADP
aijbms-115	76	18	firm	firm	ADJ
aijbms-115	76	19	profitability	profitability	NOUN
aijbms-115	76	20	:	:	PUNCT
aijbms-115	76	21	a	a	DET
aijbms-115	76	22	focus	focus	NOUN
aijbms-115	76	23	on	on	ADP
aijbms-115	76	24	the	the	DET
aijbms-115	76	25	nigerian	nigerian	ADJ
aijbms-115	76	26	banking	banking	NOUN
aijbms-115	76	27	industry	industry	NOUN
aijbms-115	76	28	for	for	ADP
aijbms-115	76	29	a	a	DET
aijbms-115	76	30	period	period	NOUN
aijbms-115	76	31	of	of	ADP
aijbms-115	76	32	(	(	PUNCT
aijbms-115	76	33	7	7	NUM
aijbms-115	76	34	)	)	PUNCT
aijbms-115	76	35	year	year	NOUN
aijbms-115	76	36	(	(	PUNCT
aijbms-115	76	37	2006	2006	NUM
aijbms-115	76	38	-	-	SYM
aijbms-115	76	39	2012	2012	NUM
aijbms-115	76	40	)	)	PUNCT
aijbms-115	76	41	.	.	PUNCT
aijbms-115	77	1	data	datum	NOUN
aijbms-115	77	2	were	be	AUX
aijbms-115	77	3	analyzed	analyze	VERB
aijbms-115	77	4	using	use	VERB
aijbms-115	77	5	the	the	DET
aijbms-115	77	6	regression	regression	NOUN
aijbms-115	77	7	statistical	statistical	ADJ
aijbms-115	77	8	tools	tool	NOUN
aijbms-115	77	9	and	and	CCONJ
aijbms-115	77	10	the	the	DET
aijbms-115	77	11	result	result	NOUN
aijbms-115	77	12	revealed	reveal	VERB
aijbms-115	77	13	that	that	SCONJ
aijbms-115	77	14	there	there	PRON
aijbms-115	77	15	is	be	VERB
aijbms-115	77	16	no	no	DET
aijbms-115	77	17	relationship	relationship	NOUN
aijbms-115	77	18	between	between	ADP
aijbms-115	77	19	the	the	DET
aijbms-115	77	20	non	non	ADJ
aijbms-115	77	21	-	-	ADJ
aijbms-115	77	22	performing	performing	ADJ
aijbms-115	77	23	loans	loan	NOUN
aijbms-115	77	24	(	(	PUNCT
aijbms-115	77	25	npl	npl	NOUN
aijbms-115	77	26	)	)	PUNCT
aijbms-115	77	27	and	and	CCONJ
aijbms-115	77	28	return	return	VERB
aijbms-115	77	29	on	on	ADP
aijbms-115	77	30	asset	asset	NOUN
aijbms-115	77	31	(	(	PUNCT
aijbms-115	77	32	roa	roa	PROPN
aijbms-115	77	33	)	)	PUNCT
aijbms-115	77	34	of	of	ADP
aijbms-115	77	35	nigeria	nigeria	PROPN
aijbms-115	77	36	banks	bank	NOUN
aijbms-115	77	37	.	.	PUNCT
aijbms-115	78	1	this	this	PRON
aijbms-115	78	2	means	mean	VERB
aijbms-115	78	3	that	that	SCONJ
aijbms-115	78	4	the	the	DET
aijbms-115	78	5	assets	asset	NOUN
aijbms-115	78	6	values	value	NOUN
aijbms-115	78	7	of	of	ADP
aijbms-115	78	8	the	the	DET
aijbms-115	78	9	firms	firm	NOUN
aijbms-115	78	10	are	be	AUX
aijbms-115	78	11	not	not	PART
aijbms-115	78	12	affected	affect	VERB
aijbms-115	78	13	by	by	ADP
aijbms-115	78	14	the	the	DET
aijbms-115	78	15	level	level	NOUN
aijbms-115	78	16	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	NOUN
aijbms-115	78	17	american	american	PROPN
aijbms-115	78	18	international	international	PROPN
aijbms-115	78	19	journal	journal	PROPN
aijbms-115	78	20	of	of	ADP
aijbms-115	78	21	business	business	NOUN
aijbms-115	78	22	and	and	CCONJ
aijbms-115	78	23	management	management	NOUN
aijbms-115	78	24	studies	study	NOUN
aijbms-115	78	25	vol	vol	NOUN
aijbms-115	78	26	.	.	PROPN
aijbms-115	79	1	1	1	NUM
aijbms-115	79	2	,	,	PUNCT
aijbms-115	79	3	no	no	INTJ
aijbms-115	79	4	.	.	NOUN
aijbms-115	79	5	2	2	NUM
aijbms-115	79	6	;	;	PUNCT
aijbms-115	79	7	2019	2019	NUM
aijbms-115	79	8	4	4	NUM
aijbms-115	79	9	of	of	ADP
aijbms-115	79	10	npl	npl	NOUN
aijbms-115	79	11	.	.	PUNCT
aijbms-115	80	1	the	the	DET
aijbms-115	80	2	shareholders	shareholder	NOUN
aijbms-115	80	3	wealth	wealth	NOUN
aijbms-115	80	4	maximization	maximization	NOUN
aijbms-115	80	5	is	be	AUX
aijbms-115	80	6	affected	affect	VERB
aijbms-115	80	7	as	as	ADP
aijbms-115	80	8	the	the	DET
aijbms-115	80	9	second	second	ADJ
aijbms-115	80	10	result	result	NOUN
aijbms-115	80	11	showed	show	VERB
aijbms-115	80	12	that	that	SCONJ
aijbms-115	80	13	there	there	PRON
aijbms-115	80	14	is	be	VERB
aijbms-115	80	15	a	a	DET
aijbms-115	80	16	relationship	relationship	NOUN
aijbms-115	80	17	between	between	ADP
aijbms-115	80	18	the	the	DET
aijbms-115	80	19	non	non	ADJ
aijbms-115	80	20	-	-	ADJ
aijbms-115	80	21	performing	performing	ADJ
aijbms-115	80	22	loan	loan	NOUN
aijbms-115	80	23	(	(	PUNCT
aijbms-115	80	24	npl	npl	NOUN
aijbms-115	80	25	)	)	PUNCT
aijbms-115	80	26	and	and	CCONJ
aijbms-115	80	27	return	return	VERB
aijbms-115	80	28	on	on	ADP
aijbms-115	80	29	equity	equity	NOUN
aijbms-115	80	30	(	(	PUNCT
aijbms-115	80	31	roe	roe	PROPN
aijbms-115	80	32	)	)	PUNCT
aijbms-115	80	33	of	of	ADP
aijbms-115	80	34	nigerian	nigerian	PROPN
aijbms-115	80	35	-bank	-bank	PROPN
aijbms-115	80	36	.	.	PUNCT
aijbms-115	80	37	ekanayake	ekanayake	NOUN
aijbms-115	80	38	and	and	CCONJ
aijbms-115	80	39	azeez	azeez	NOUN
aijbms-115	80	40	(	(	PUNCT
aijbms-115	80	41	2015	2015	NUM
aijbms-115	80	42	)	)	PUNCT
aijbms-115	80	43	investigated	investigate	VERB
aijbms-115	80	44	the	the	DET
aijbms-115	80	45	determinants	determinant	NOUN
aijbms-115	80	46	of	of	ADP
aijbms-115	80	47	non	non	ADJ
aijbms-115	80	48	-	-	ADJ
aijbms-115	80	49	performing	performing	ADJ
aijbms-115	80	50	loans	loan	NOUN
aijbms-115	80	51	in	in	ADP
aijbms-115	80	52	licensed	licensed	ADJ
aijbms-115	80	53	commercial	commercial	ADJ
aijbms-115	80	54	banks	bank	NOUN
aijbms-115	80	55	in	in	ADP
aijbms-115	80	56	sri	sri	PROPN
aijbms-115	80	57	lanka	lanka	PROPN
aijbms-115	80	58	for	for	ADP
aijbms-115	80	59	the	the	DET
aijbms-115	80	60	period	period	NOUN
aijbms-115	80	61	19992012	19992012	NUM
aijbms-115	80	62	and	and	CCONJ
aijbms-115	80	63	found	find	VERB
aijbms-115	80	64	that	that	SCONJ
aijbms-115	80	65	the	the	DET
aijbms-115	80	66	level	level	NOUN
aijbms-115	80	67	of	of	ADP
aijbms-115	80	68	non	non	ADJ
aijbms-115	80	69	-	-	ADJ
aijbms-115	80	70	performing	perform	VERB
aijbms-115	80	71	loans	loan	NOUN
aijbms-115	80	72	can	can	AUX
aijbms-115	80	73	be	be	AUX
aijbms-115	80	74	attributed	attribute	VERB
aijbms-115	80	75	to	to	ADP
aijbms-115	80	76	both	both	DET
aijbms-115	80	77	macro	macro	ADJ
aijbms-115	80	78	-	-	ADJ
aijbms-115	80	79	economic	economic	ADJ
aijbms-115	80	80	conditions	condition	NOUN
aijbms-115	80	81	and	and	CCONJ
aijbms-115	80	82	banks	bank	NOUN
aijbms-115	80	83	specific	specific	ADJ
aijbms-115	80	84	factors	factor	NOUN
aijbms-115	80	85	.	.	PUNCT
aijbms-115	81	1	their	their	PRON
aijbms-115	81	2	study	study	NOUN
aijbms-115	81	3	results	result	NOUN
aijbms-115	81	4	reveal	reveal	VERB
aijbms-115	81	5	that	that	SCONJ
aijbms-115	81	6	non	non	ADJ
aijbms-115	81	7	-	-	ADJ
aijbms-115	81	8	performing	perform	VERB
aijbms-115	81	9	loans	loan	NOUN
aijbms-115	81	10	tends	tend	VERB
aijbms-115	81	11	to	to	PART
aijbms-115	81	12	increase	increase	VERB
aijbms-115	81	13	with	with	ADP
aijbms-115	81	14	deteriorating	deteriorate	VERB
aijbms-115	81	15	banks	bank	NOUN
aijbms-115	81	16	efficiency	efficiency	NOUN
aijbms-115	81	17	and	and	CCONJ
aijbms-115	81	18	there	there	PRON
aijbms-115	81	19	was	be	VERB
aijbms-115	81	20	a	a	DET
aijbms-115	81	21	positive	positive	ADJ
aijbms-115	81	22	correlation	correlation	NOUN
aijbms-115	81	23	between	between	ADP
aijbms-115	81	24	loan	loan	NOUN
aijbms-115	81	25	to	to	ADP
aijbms-115	81	26	asset	asset	NOUN
aijbms-115	81	27	ratio	ratio	NOUN
aijbms-115	81	28	and	and	CCONJ
aijbms-115	81	29	nonperforming	nonperforme	VERB
aijbms-115	81	30	loans	loan	NOUN
aijbms-115	81	31	.	.	PUNCT
aijbms-115	82	1	they	they	PRON
aijbms-115	82	2	also	also	ADV
aijbms-115	82	3	observed	observe	VERB
aijbms-115	82	4	that	that	SCONJ
aijbms-115	82	5	banks	bank	NOUN
aijbms-115	82	6	with	with	ADP
aijbms-115	82	7	high	high	ADJ
aijbms-115	82	8	level	level	NOUN
aijbms-115	82	9	of	of	ADP
aijbms-115	82	10	credit	credit	NOUN
aijbms-115	82	11	growth	growth	NOUN
aijbms-115	82	12	is	be	AUX
aijbms-115	82	13	associated	associate	VERB
aijbms-115	82	14	with	with	ADP
aijbms-115	82	15	a	a	DET
aijbms-115	82	16	reduced	reduced	ADJ
aijbms-115	82	17	level	level	NOUN
aijbms-115	82	18	of	of	ADP
aijbms-115	82	19	non	non	ADJ
aijbms-115	82	20	-	-	ADJ
aijbms-115	82	21	performing	performing	ADJ
aijbms-115	82	22	loans	loan	NOUN
aijbms-115	82	23	,	,	PUNCT
aijbms-115	82	24	while	while	SCONJ
aijbms-115	82	25	larger	large	ADJ
aijbms-115	82	26	banks	bank	NOUN
aijbms-115	82	27	incur	incur	VERB
aijbms-115	82	28	lesser	less	ADJ
aijbms-115	82	29	loan	loan	NOUN
aijbms-115	82	30	defaults	default	NOUN
aijbms-115	82	31	compared	compare	VERB
aijbms-115	82	32	to	to	ADP
aijbms-115	82	33	smaller	small	ADJ
aijbms-115	82	34	banks	bank	NOUN
aijbms-115	82	35	.	.	PUNCT
aijbms-115	83	1	however	however	ADV
aijbms-115	83	2	the	the	DET
aijbms-115	83	3	study	study	NOUN
aijbms-115	83	4	found	find	VERB
aijbms-115	83	5	with	with	ADP
aijbms-115	83	6	regards	regard	NOUN
aijbms-115	83	7	to	to	ADP
aijbms-115	83	8	the	the	DET
aijbms-115	83	9	macro	macro	ADJ
aijbms-115	83	10	economic	economic	ADJ
aijbms-115	83	11	variables	variable	NOUN
aijbms-115	83	12	,	,	PUNCT
aijbms-115	83	13	that	that	SCONJ
aijbms-115	83	14	non	non	ADJ
aijbms-115	83	15	-	-	ADJ
aijbms-115	83	16	performing	performing	ADJ
aijbms-115	83	17	loans	loan	NOUN
aijbms-115	83	18	vary	vary	VERB
aijbms-115	83	19	negatively	negatively	ADV
aijbms-115	83	20	with	with	ADP
aijbms-115	83	21	growth	growth	NOUN
aijbms-115	83	22	rate	rate	NOUN
aijbms-115	83	23	of	of	ADP
aijbms-115	83	24	gdp	gdp	NOUN
aijbms-115	83	25	,	,	PUNCT
aijbms-115	83	26	while	while	SCONJ
aijbms-115	83	27	inflation	inflation	NOUN
aijbms-115	83	28	was	be	AUX
aijbms-115	83	29	positively	positively	ADV
aijbms-115	83	30	related	relate	VERB
aijbms-115	83	31	to	to	ADP
aijbms-115	83	32	the	the	DET
aijbms-115	83	33	prime	prime	ADJ
aijbms-115	83	34	lending	lending	NOUN
aijbms-115	83	35	rate	rate	NOUN
aijbms-115	83	36	.	.	PUNCT
aijbms-115	84	1	mwangi	mwangi	PROPN
aijbms-115	84	2	,	,	PUNCT
aijbms-115	84	3	(	(	PUNCT
aijbms-115	84	4	2014	2014	NUM
aijbms-115	84	5	)	)	PUNCT
aijbms-115	84	6	carried	carry	VERB
aijbms-115	84	7	out	out	ADP
aijbms-115	84	8	a	a	DET
aijbms-115	84	9	study	study	NOUN
aijbms-115	84	10	on	on	ADP
aijbms-115	84	11	the	the	DET
aijbms-115	84	12	effect	effect	NOUN
aijbms-115	84	13	of	of	ADP
aijbms-115	84	14	nonperforming	nonperforme	VERB
aijbms-115	84	15	loans	loan	NOUN
aijbms-115	84	16	on	on	ADP
aijbms-115	84	17	the	the	DET
aijbms-115	84	18	financial	financial	ADJ
aijbms-115	84	19	performance	performance	NOUN
aijbms-115	84	20	of	of	ADP
aijbms-115	84	21	commercial	commercial	ADJ
aijbms-115	84	22	banks	bank	NOUN
aijbms-115	84	23	in	in	ADP
aijbms-115	84	24	kenya	kenya	PROPN
aijbms-115	84	25	.	.	PUNCT
aijbms-115	85	1	the	the	DET
aijbms-115	85	2	study	study	NOUN
aijbms-115	85	3	aimed	aim	VERB
aijbms-115	85	4	at	at	ADP
aijbms-115	85	5	establishing	establish	VERB
aijbms-115	85	6	how	how	SCONJ
aijbms-115	85	7	nonperforming	nonperforming	ADJ
aijbms-115	85	8	loans	loan	NOUN
aijbms-115	85	9	portfolio	portfolio	NOUN
aijbms-115	85	10	impacted	impact	VERB
aijbms-115	85	11	on	on	ADP
aijbms-115	85	12	the	the	DET
aijbms-115	85	13	financial	financial	ADJ
aijbms-115	85	14	profitability	profitability	NOUN
aijbms-115	85	15	of	of	ADP
aijbms-115	85	16	commercial	commercial	ADJ
aijbms-115	85	17	banks	bank	NOUN
aijbms-115	85	18	in	in	ADP
aijbms-115	85	19	kenya	kenya	PROPN
aijbms-115	85	20	.	.	PUNCT
aijbms-115	86	1	the	the	DET
aijbms-115	86	2	study	study	NOUN
aijbms-115	86	3	focused	focus	VERB
aijbms-115	86	4	on	on	ADP
aijbms-115	86	5	all	all	DET
aijbms-115	86	6	the	the	DET
aijbms-115	86	7	46	46	NUM
aijbms-115	86	8	commercial	commercial	ADJ
aijbms-115	86	9	banks	bank	NOUN
aijbms-115	86	10	in	in	ADP
aijbms-115	86	11	kenya	kenya	PROPN
aijbms-115	86	12	for	for	ADP
aijbms-115	86	13	the	the	DET
aijbms-115	86	14	period	period	NOUN
aijbms-115	86	15	2005	2005	NUM
aijbms-115	86	16	–	–	PUNCT
aijbms-115	86	17	2011	2011	NUM
aijbms-115	86	18	.	.	PUNCT
aijbms-115	87	1	secondary	secondary	ADJ
aijbms-115	87	2	data	datum	NOUN
aijbms-115	87	3	was	be	AUX
aijbms-115	87	4	obtained	obtain	VERB
aijbms-115	87	5	from	from	ADP
aijbms-115	87	6	the	the	DET
aijbms-115	87	7	banks	bank	NOUN
aijbms-115	87	8	relating	relate	VERB
aijbms-115	87	9	to	to	ADP
aijbms-115	87	10	two	two	NUM
aijbms-115	87	11	variables	variable	NOUN
aijbms-115	87	12	;	;	PUNCT
aijbms-115	87	13	return	return	VERB
aijbms-115	87	14	on	on	ADP
aijbms-115	87	15	assets	asset	NOUN
aijbms-115	87	16	(	(	PUNCT
aijbms-115	87	17	roa	roa	NOUN
aijbms-115	87	18	)	)	PUNCT
aijbms-115	87	19	which	which	PRON
aijbms-115	87	20	were	be	AUX
aijbms-115	87	21	the	the	DET
aijbms-115	87	22	dependent	dependent	ADJ
aijbms-115	87	23	variable	variable	NOUN
aijbms-115	87	24	and	and	CCONJ
aijbms-115	87	25	npl	npl	PROPN
aijbms-115	87	26	which	which	PRON
aijbms-115	87	27	was	be	AUX
aijbms-115	87	28	the	the	DET
aijbms-115	87	29	independent	independent	ADJ
aijbms-115	87	30	variable	variable	NOUN
aijbms-115	87	31	.	.	PUNCT
aijbms-115	88	1	the	the	DET
aijbms-115	88	2	study	study	NOUN
aijbms-115	88	3	adopted	adopt	VERB
aijbms-115	88	4	simple	simple	ADJ
aijbms-115	88	5	linear	linear	ADJ
aijbms-115	88	6	regression	regression	NOUN
aijbms-115	88	7	model	model	NOUN
aijbms-115	88	8	of	of	ADP
aijbms-115	88	9	the	the	DET
aijbms-115	88	10	form	form	NOUN
aijbms-115	88	11	y	y	PROPN
aijbms-115	88	12	=	=	PUNCT
aijbms-115	88	13	a+bx	a+bx	ADJ
aijbms-115	88	14	to	to	PART
aijbms-115	88	15	establish	establish	VERB
aijbms-115	88	16	the	the	DET
aijbms-115	88	17	effect	effect	NOUN
aijbms-115	88	18	of	of	ADP
aijbms-115	88	19	nonperforming	nonperforme	VERB
aijbms-115	88	20	loans	loan	NOUN
aijbms-115	88	21	on	on	ADP
aijbms-115	88	22	commercial	commercial	ADJ
aijbms-115	88	23	banks	bank	NOUN
aijbms-115	88	24	financial	financial	ADJ
aijbms-115	88	25	performance	performance	NOUN
aijbms-115	88	26	.	.	PUNCT
aijbms-115	89	1	the	the	DET
aijbms-115	89	2	results	result	NOUN
aijbms-115	89	3	obtained	obtain	VERB
aijbms-115	89	4	from	from	ADP
aijbms-115	89	5	the	the	DET
aijbms-115	89	6	study	study	NOUN
aijbms-115	89	7	confirm	confirm	VERB
aijbms-115	89	8	that	that	SCONJ
aijbms-115	89	9	during	during	ADP
aijbms-115	89	10	the	the	DET
aijbms-115	89	11	earlier	early	ADJ
aijbms-115	89	12	years	year	NOUN
aijbms-115	89	13	of	of	ADP
aijbms-115	89	14	the	the	DET
aijbms-115	89	15	study	study	NOUN
aijbms-115	89	16	,	,	PUNCT
aijbms-115	89	17	there	there	PRON
aijbms-115	89	18	was	be	VERB
aijbms-115	89	19	a	a	DET
aijbms-115	89	20	high	high	ADJ
aijbms-115	89	21	amount	amount	NOUN
aijbms-115	89	22	of	of	ADP
aijbms-115	89	23	npls	npls	NOUN
aijbms-115	89	24	resulting	result	VERB
aijbms-115	89	25	to	to	ADP
aijbms-115	89	26	a	a	DET
aijbms-115	89	27	very	very	ADV
aijbms-115	89	28	low	low	ADJ
aijbms-115	89	29	roa	roa	NOUN
aijbms-115	89	30	.	.	PUNCT
aijbms-115	90	1	later	later	ADJ
aijbms-115	90	2	years	year	NOUN
aijbms-115	90	3	however	however	ADV
aijbms-115	90	4	showed	show	VERB
aijbms-115	90	5	a	a	DET
aijbms-115	90	6	different	different	ADJ
aijbms-115	90	7	trend	trend	NOUN
aijbms-115	90	8	where	where	SCONJ
aijbms-115	90	9	roa	roa	PROPN
aijbms-115	90	10	was	be	AUX
aijbms-115	90	11	higher	high	ADJ
aijbms-115	90	12	and	and	CCONJ
aijbms-115	90	13	npls	npls	NOUN
aijbms-115	90	14	were	be	AUX
aijbms-115	90	15	low	low	ADJ
aijbms-115	90	16	.	.	PUNCT
aijbms-115	91	1	nir	nir	PROPN
aijbms-115	91	2	klein	klein	PROPN
aijbms-115	91	3	(	(	PUNCT
aijbms-115	91	4	2013	2013	NUM
aijbms-115	91	5	)	)	PUNCT
aijbms-115	91	6	in	in	ADP
aijbms-115	91	7	an	an	DET
aijbms-115	91	8	international	international	ADJ
aijbms-115	91	9	monetary	monetary	ADJ
aijbms-115	91	10	fund	fund	NOUN
aijbms-115	91	11	(	(	PUNCT
aijbms-115	91	12	imf	imf	PROPN
aijbms-115	91	13	)	)	PUNCT
aijbms-115	91	14	working	work	VERB
aijbms-115	91	15	paper	paper	NOUN
aijbms-115	91	16	investigates	investigate	VERB
aijbms-115	91	17	the	the	DET
aijbms-115	91	18	non	non	ADJ
aijbms-115	91	19	-	-	ADJ
aijbms-115	91	20	performing	performing	ADJ
aijbms-115	91	21	loans	loan	NOUN
aijbms-115	91	22	(	(	PUNCT
aijbms-115	91	23	npls	npls	NOUN
aijbms-115	91	24	)	)	PUNCT
aijbms-115	91	25	in	in	ADP
aijbms-115	91	26	central	central	ADJ
aijbms-115	91	27	,	,	PUNCT
aijbms-115	91	28	eastern	eastern	ADJ
aijbms-115	91	29	and	and	CCONJ
aijbms-115	91	30	south	south	ADJ
aijbms-115	91	31	-	-	PUNCT
aijbms-115	91	32	eastern	eastern	PROPN
aijbms-115	91	33	europe	europe	PROPN
aijbms-115	91	34	(	(	PUNCT
aijbms-115	91	35	cesee	cesee	PROPN
aijbms-115	91	36	)	)	PUNCT
aijbms-115	91	37	covering	cover	VERB
aijbms-115	91	38	1998–2011	1998–2011	NUM
aijbms-115	91	39	.	.	PUNCT
aijbms-115	92	1	the	the	DET
aijbms-115	92	2	study	study	NOUN
aijbms-115	92	3	reveals	reveal	VERB
aijbms-115	92	4	that	that	SCONJ
aijbms-115	92	5	the	the	DET
aijbms-115	92	6	npls	npls	NOUN
aijbms-115	92	7	level	level	NOUN
aijbms-115	92	8	can	can	AUX
aijbms-115	92	9	be	be	AUX
aijbms-115	92	10	ascribed	ascribe	VERB
aijbms-115	92	11	to	to	ADP
aijbms-115	92	12	both	both	DET
aijbms-115	92	13	macroeconomic	macroeconomic	ADJ
aijbms-115	92	14	conditions	condition	NOUN
aijbms-115	92	15	and	and	CCONJ
aijbms-115	92	16	banks	bank	NOUN
aijbms-115	92	17	’	’	PART
aijbms-115	92	18	specific	specific	ADJ
aijbms-115	92	19	factors	factor	NOUN
aijbms-115	92	20	,	,	PUNCT
aijbms-115	92	21	even	even	ADV
aijbms-115	92	22	though	though	SCONJ
aijbms-115	92	23	the	the	DET
aijbms-115	92	24	banks	bank	NOUN
aijbms-115	92	25	’	’	PART
aijbms-115	92	26	specific	specific	ADJ
aijbms-115	92	27	factors	factor	NOUN
aijbms-115	92	28	was	be	AUX
aijbms-115	92	29	found	find	VERB
aijbms-115	92	30	to	to	PART
aijbms-115	92	31	have	have	VERB
aijbms-115	92	32	a	a	DET
aijbms-115	92	33	relatively	relatively	ADV
aijbms-115	92	34	low	low	ADJ
aijbms-115	92	35	explanatory	explanatory	ADJ
aijbms-115	92	36	effect	effect	NOUN
aijbms-115	92	37	on	on	ADP
aijbms-115	92	38	npls	npls	NOUN
aijbms-115	92	39	.	.	PUNCT
aijbms-115	93	1	it	it	PRON
aijbms-115	93	2	further	far	ADV
aijbms-115	93	3	reveal	reveal	VERB
aijbms-115	93	4	that	that	DET
aijbms-115	93	5	npls	npls	NOUN
aijbms-115	93	6	were	be	AUX
aijbms-115	93	7	found	find	VERB
aijbms-115	93	8	to	to	PART
aijbms-115	93	9	respond	respond	VERB
aijbms-115	93	10	to	to	ADP
aijbms-115	93	11	macroeconomic	macroeconomic	ADJ
aijbms-115	93	12	conditions	condition	NOUN
aijbms-115	93	13	,	,	PUNCT
aijbms-115	93	14	such	such	ADJ
aijbms-115	93	15	as	as	ADP
aijbms-115	93	16	gdp	gdp	NOUN
aijbms-115	93	17	growth	growth	NOUN
aijbms-115	93	18	,	,	PUNCT
aijbms-115	93	19	unemployment	unemployment	NOUN
aijbms-115	93	20	,	,	PUNCT
aijbms-115	93	21	and	and	CCONJ
aijbms-115	93	22	inflation	inflation	NOUN
aijbms-115	93	23	which	which	PRON
aijbms-115	93	24	means	mean	VERB
aijbms-115	93	25	it	it	PRON
aijbms-115	93	26	affects	affect	VERB
aijbms-115	93	27	the	the	DET
aijbms-115	93	28	economic	economic	ADJ
aijbms-115	93	29	recovery	recovery	NOUN
aijbms-115	93	30	of	of	ADP
aijbms-115	93	31	the	the	DET
aijbms-115	93	32	region	region	NOUN
aijbms-115	93	33	.	.	PUNCT
aijbms-115	94	1	mohammad	mohammad	PROPN
aijbms-115	94	2	,	,	PUNCT
aijbms-115	94	3	ammara	ammara	ADV
aijbms-115	94	4	,	,	PUNCT
aijbms-115	94	5	abrar	abrar	NOUN
aijbms-115	94	6	and	and	CCONJ
aijbms-115	94	7	fareeha	fareeha	ADJ
aijbms-115	94	8	(	(	PUNCT
aijbms-115	94	9	2012	2012	NUM
aijbms-115	94	10	)	)	PUNCT
aijbms-115	94	11	examined	examine	VERB
aijbms-115	94	12	economic	economic	ADJ
aijbms-115	94	13	determinants	determinant	NOUN
aijbms-115	94	14	of	of	ADP
aijbms-115	94	15	non	non	ADJ
aijbms-115	94	16	-	-	ADJ
aijbms-115	94	17	performing	performing	ADJ
aijbms-115	94	18	loans	loan	NOUN
aijbms-115	94	19	using	use	VERB
aijbms-115	94	20	correlation	correlation	NOUN
aijbms-115	94	21	and	and	CCONJ
aijbms-115	94	22	regression	regression	VERB
aijbms-115	94	23	analysis	analysis	NOUN
aijbms-115	94	24	to	to	PART
aijbms-115	94	25	analyze	analyze	VERB
aijbms-115	94	26	the	the	DET
aijbms-115	94	27	impact	impact	NOUN
aijbms-115	94	28	of	of	ADP
aijbms-115	94	29	selected	select	VERB
aijbms-115	94	30	independent	independent	ADJ
aijbms-115	94	31	variables	variable	NOUN
aijbms-115	94	32	and	and	CCONJ
aijbms-115	94	33	the	the	DET
aijbms-115	94	34	result	result	NOUN
aijbms-115	94	35	reveals	reveal	VERB
aijbms-115	94	36	that	that	SCONJ
aijbms-115	94	37	interest	interest	NOUN
aijbms-115	94	38	rate	rate	NOUN
aijbms-115	94	39	,	,	PUNCT
aijbms-115	94	40	energy	energy	NOUN
aijbms-115	94	41	crisis	crisis	NOUN
aijbms-115	94	42	,	,	PUNCT
aijbms-115	94	43	unemployment	unemployment	NOUN
aijbms-115	94	44	,	,	PUNCT
aijbms-115	94	45	inflation	inflation	NOUN
aijbms-115	94	46	and	and	CCONJ
aijbms-115	94	47	exchange	exchange	NOUN
aijbms-115	94	48	rate	rate	NOUN
aijbms-115	94	49	has	have	VERB
aijbms-115	94	50	a	a	DET
aijbms-115	94	51	significant	significant	ADJ
aijbms-115	94	52	positive	positive	ADJ
aijbms-115	94	53	relationship	relationship	NOUN
aijbms-115	94	54	with	with	ADP
aijbms-115	94	55	the	the	DET
aijbms-115	94	56	non	non	ADJ
aijbms-115	94	57	-	-	ADJ
aijbms-115	94	58	performing	performing	ADJ
aijbms-115	94	59	loans	loan	NOUN
aijbms-115	94	60	of	of	ADP
aijbms-115	94	61	pakistan	pakistan	PROPN
aijbms-115	94	62	banking	banking	NOUN
aijbms-115	94	63	sector	sector	NOUN
aijbms-115	94	64	,	,	PUNCT
aijbms-115	94	65	while	while	SCONJ
aijbms-115	94	66	gdp	gdp	NOUN
aijbms-115	94	67	growth	growth	NOUN
aijbms-115	94	68	rate	rate	NOUN
aijbms-115	94	69	has	have	VERB
aijbms-115	94	70	a	a	DET
aijbms-115	94	71	significant	significant	ADJ
aijbms-115	94	72	negative	negative	ADJ
aijbms-115	94	73	relationship	relationship	NOUN
aijbms-115	94	74	with	with	ADP
aijbms-115	94	75	the	the	DET
aijbms-115	94	76	non	non	ADJ
aijbms-115	94	77	-	-	ADJ
aijbms-115	94	78	performing	performing	ADJ
aijbms-115	94	79	loans	loan	NOUN
aijbms-115	94	80	of	of	ADP
aijbms-115	94	81	pakistan	pakistan	PROPN
aijbms-115	94	82	banking	banking	NOUN
aijbms-115	94	83	sector	sector	NOUN
aijbms-115	94	84	.	.	PUNCT
aijbms-115	95	1	6.3	6.3	NUM
aijbms-115	95	2	theoretical	theoretical	ADJ
aijbms-115	95	3	framework	framework	NOUN
aijbms-115	95	4	this	this	DET
aijbms-115	95	5	section	section	NOUN
aijbms-115	95	6	explains	explain	VERB
aijbms-115	95	7	the	the	DET
aijbms-115	95	8	related	related	ADJ
aijbms-115	95	9	theories	theory	NOUN
aijbms-115	95	10	on	on	ADP
aijbms-115	95	11	which	which	PRON
aijbms-115	95	12	the	the	DET
aijbms-115	95	13	study	study	NOUN
aijbms-115	95	14	is	be	AUX
aijbms-115	95	15	based	base	VERB
aijbms-115	95	16	.	.	PUNCT
aijbms-115	96	1	there	there	PRON
aijbms-115	96	2	are	be	VERB
aijbms-115	96	3	a	a	DET
aijbms-115	96	4	number	number	NOUN
aijbms-115	96	5	of	of	ADP
aijbms-115	96	6	theoretical	theoretical	ADJ
aijbms-115	96	7	perspectives	perspective	NOUN
aijbms-115	96	8	which	which	PRON
aijbms-115	96	9	are	be	AUX
aijbms-115	96	10	used	use	VERB
aijbms-115	96	11	in	in	ADP
aijbms-115	96	12	explaining	explain	VERB
aijbms-115	96	13	the	the	DET
aijbms-115	96	14	relationship	relationship	NOUN
aijbms-115	96	15	between	between	ADP
aijbms-115	96	16	non	non	ADJ
aijbms-115	96	17	-	-	ADJ
aijbms-115	96	18	performing	perform	VERB
aijbms-115	96	19	loan	loan	NOUN
aijbms-115	96	20	and	and	CCONJ
aijbms-115	96	21	profitability	profitability	NOUN
aijbms-115	96	22	such	such	ADJ
aijbms-115	96	23	as	as	ADP
aijbms-115	96	24	moral	moral	ADJ
aijbms-115	96	25	hazard	hazard	NOUN
aijbms-115	96	26	theory	theory	NOUN
aijbms-115	96	27	is	be	AUX
aijbms-115	96	28	used	use	VERB
aijbms-115	96	29	to	to	PART
aijbms-115	96	30	underpin	underpin	VERB
aijbms-115	96	31	the	the	DET
aijbms-115	96	32	study	study	NOUN
aijbms-115	96	33	6.3.1	6.3.1	NUM
aijbms-115	96	34	the	the	DET
aijbms-115	96	35	moral	moral	ADJ
aijbms-115	96	36	hazard	hazard	NOUN
aijbms-115	96	37	theory	theory	NOUN
aijbms-115	96	38	moral	moral	ADJ
aijbms-115	96	39	hazards	hazard	NOUN
aijbms-115	96	40	refers	refer	VERB
aijbms-115	96	41	to	to	ADP
aijbms-115	96	42	a	a	DET
aijbms-115	96	43	condition	condition	NOUN
aijbms-115	96	44	leading	lead	VERB
aijbms-115	96	45	to	to	ADP
aijbms-115	96	46	risk	risk	NOUN
aijbms-115	96	47	that	that	SCONJ
aijbms-115	96	48	results	result	VERB
aijbms-115	96	49	when	when	SCONJ
aijbms-115	96	50	a	a	DET
aijbms-115	96	51	banks	bank	NOUN
aijbms-115	96	52	customer	customer	NOUN
aijbms-115	96	53	provides	provide	VERB
aijbms-115	96	54	information	information	NOUN
aijbms-115	96	55	that	that	PRON
aijbms-115	96	56	is	be	AUX
aijbms-115	96	57	misleading	mislead	VERB
aijbms-115	96	58	about	about	ADP
aijbms-115	96	59	its	its	PRON
aijbms-115	96	60	financial	financial	ADJ
aijbms-115	96	61	statements	statement	NOUN
aijbms-115	96	62	or	or	CCONJ
aijbms-115	96	63	his	his	PRON
aijbms-115	96	64	or	or	CCONJ
aijbms-115	96	65	her	her	PRON
aijbms-115	96	66	credit	credit	NOUN
aijbms-115	96	67	capacity	capacity	NOUN
aijbms-115	96	68	,	,	PUNCT
aijbms-115	96	69	or	or	CCONJ
aijbms-115	96	70	has	have	VERB
aijbms-115	96	71	a	a	DET
aijbms-115	96	72	hidden	hide	VERB
aijbms-115	96	73	incentive	incentive	NOUN
aijbms-115	96	74	to	to	PART
aijbms-115	96	75	take	take	VERB
aijbms-115	96	76	risks	risk	NOUN
aijbms-115	96	77	that	that	PRON
aijbms-115	96	78	are	be	AUX
aijbms-115	96	79	unusual	unusual	ADJ
aijbms-115	96	80	in	in	ADP
aijbms-115	96	81	an	an	DET
aijbms-115	96	82	attempt	attempt	NOUN
aijbms-115	96	83	to	to	PART
aijbms-115	96	84	earn	earn	VERB
aijbms-115	96	85	a	a	DET
aijbms-115	96	86	profit	profit	NOUN
aijbms-115	96	87	before	before	ADP
aijbms-115	96	88	the	the	DET
aijbms-115	96	89	contract	contract	NOUN
aijbms-115	96	90	settles	settle	VERB
aijbms-115	96	91	.	.	PUNCT
aijbms-115	97	1	the	the	DET
aijbms-115	97	2	bank	bank	NOUN
aijbms-115	97	3	customer	customer	NOUN
aijbms-115	97	4	who	who	PRON
aijbms-115	97	5	is	be	AUX
aijbms-115	97	6	the	the	DET
aijbms-115	97	7	borrower	borrower	NOUN
aijbms-115	97	8	may	may	AUX
aijbms-115	97	9	not	not	PART
aijbms-115	97	10	enter	enter	VERB
aijbms-115	97	11	into	into	ADP
aijbms-115	97	12	the	the	DET
aijbms-115	97	13	contract	contract	NOUN
aijbms-115	97	14	with	with	ADP
aijbms-115	97	15	the	the	DET
aijbms-115	97	16	bank	bank	NOUN
aijbms-115	97	17	in	in	ADP
aijbms-115	97	18	good	good	ADJ
aijbms-115	97	19	faith	faith	NOUN
aijbms-115	97	20	,	,	PUNCT
aijbms-115	97	21	hence	hence	ADV
aijbms-115	97	22	gives	give	VERB
aijbms-115	97	23	misleading	mislead	VERB
aijbms-115	97	24	information	information	NOUN
aijbms-115	97	25	about	about	ADP
aijbms-115	97	26	his	his	PRON
aijbms-115	97	27	or	or	CCONJ
aijbms-115	97	28	financial	financial	ADJ
aijbms-115	97	29	status	status	NOUN
aijbms-115	97	30	or	or	CCONJ
aijbms-115	97	31	credit	credit	NOUN
aijbms-115	97	32	capacity	capacity	NOUN
aijbms-115	97	33	.	.	PUNCT
aijbms-115	98	1	the	the	DET
aijbms-115	98	2	theory	theory	NOUN
aijbms-115	98	3	postulates	postulate	VERB
aijbms-115	98	4	that	that	SCONJ
aijbms-115	98	5	,	,	PUNCT
aijbms-115	98	6	the	the	DET
aijbms-115	98	7	problem	problem	NOUN
aijbms-115	98	8	of	of	ADP
aijbms-115	98	9	moral	moral	ADJ
aijbms-115	98	10	hazard	hazard	NOUN
aijbms-115	98	11	may	may	AUX
aijbms-115	98	12	result	result	VERB
aijbms-115	98	13	from	from	ADP
aijbms-115	98	14	information	information	NOUN
aijbms-115	98	15	asymmetric	asymmetric	ADJ
aijbms-115	98	16	between	between	ADP
aijbms-115	98	17	banks	bank	NOUN
aijbms-115	98	18	customer	customer	NOUN
aijbms-115	98	19	and	and	CCONJ
aijbms-115	98	20	the	the	DET
aijbms-115	98	21	bank	bank	NOUN
aijbms-115	98	22	which	which	PRON
aijbms-115	98	23	makes	make	VERB
aijbms-115	98	24	it	it	PRON
aijbms-115	98	25	almost	almost	ADV
aijbms-115	98	26	impossible	impossible	ADJ
aijbms-115	98	27	to	to	PART
aijbms-115	98	28	distinguish	distinguish	VERB
aijbms-115	98	29	bad	bad	ADJ
aijbms-115	98	30	from	from	ADP
aijbms-115	98	31	good	good	ADJ
aijbms-115	98	32	prospective	prospective	ADJ
aijbms-115	98	33	borrowers	borrower	NOUN
aijbms-115	98	34	(	(	PUNCT
aijbms-115	98	35	richard	richard	NOUN
aijbms-115	98	36	(	(	PUNCT
aijbms-115	98	37	2011	2011	NUM
aijbms-115	98	38	)	)	PUNCT
aijbms-115	98	39	.	.	PUNCT
aijbms-115	99	1	researchers	researcher	NOUN
aijbms-115	99	2	have	have	AUX
aijbms-115	99	3	noted	note	VERB
aijbms-115	99	4	that	that	SCONJ
aijbms-115	99	5	moral	moral	ADJ
aijbms-115	99	6	hazard	hazard	NOUN
aijbms-115	99	7	problem	problem	NOUN
aijbms-115	99	8	has	have	AUX
aijbms-115	99	9	led	lead	VERB
aijbms-115	99	10	to	to	ADP
aijbms-115	99	11	overtime	overtime	NOUN
aijbms-115	99	12	pilling	pilling	NOUN
aijbms-115	99	13	up	up	ADP
aijbms-115	99	14	of	of	ADP
aijbms-115	99	15	npls	npls	NOUN
aijbms-115	99	16	(	(	PUNCT
aijbms-115	99	17	bofondi	bofondi	PROPN
aijbms-115	99	18	&	&	CCONJ
aijbms-115	99	19	gobbi	gobbi	PROPN
aijbms-115	99	20	,	,	PUNCT
aijbms-115	99	21	2003	2003	NUM
aijbms-115	99	22	)	)	PUNCT
aijbms-115	99	23	.	.	PUNCT
aijbms-115	100	1	this	this	DET
aijbms-115	100	2	theory	theory	NOUN
aijbms-115	100	3	underpins	underpin	VERB
aijbms-115	100	4	this	this	DET
aijbms-115	100	5	study	study	NOUN
aijbms-115	100	6	because	because	SCONJ
aijbms-115	100	7	efficient	efficient	ADJ
aijbms-115	100	8	financial	financial	ADJ
aijbms-115	100	9	systems	system	NOUN
aijbms-115	100	10	and	and	CCONJ
aijbms-115	100	11	financial	financial	ADJ
aijbms-115	100	12	intermediation	intermediation	NOUN
aijbms-115	100	13	requires	require	VERB
aijbms-115	100	14	accurate	accurate	ADJ
aijbms-115	100	15	information	information	NOUN
aijbms-115	100	16	about	about	ADP
aijbms-115	100	17	borrowers	borrower	NOUN
aijbms-115	100	18	and	and	CCONJ
aijbms-115	100	19	the	the	DET
aijbms-115	100	20	venture	venture	NOUN
aijbms-115	100	21	the	the	DET
aijbms-115	100	22	credit	credit	NOUN
aijbms-115	100	23	are	be	AUX
aijbms-115	100	24	used	use	VERB
aijbms-115	100	25	for	for	ADP
aijbms-115	100	26	.	.	PUNCT
aijbms-115	101	1	more	more	ADV
aijbms-115	101	2	so	so	ADV
aijbms-115	101	3	,	,	PUNCT
aijbms-115	101	4	the	the	DET
aijbms-115	101	5	moral	moral	ADJ
aijbms-115	101	6	hazard	hazard	NOUN
aijbms-115	101	7	theory	theory	NOUN
aijbms-115	101	8	stated	state	VERB
aijbms-115	101	9	that	that	SCONJ
aijbms-115	101	10	the	the	PRON
aijbms-115	101	11	higher	high	ADJ
aijbms-115	101	12	the	the	DET
aijbms-115	101	13	nonperforming	nonperforme	VERB
aijbms-115	101	14	loan	loan	NOUN
aijbms-115	101	15	's	's	PART
aijbms-115	101	16	the	the	DET
aijbms-115	101	17	lower	low	ADJ
aijbms-115	101	18	the	the	DET
aijbms-115	101	19	financial	financial	ADJ
aijbms-115	101	20	performance	performance	NOUN
aijbms-115	101	21	and	and	CCONJ
aijbms-115	101	22	the	the	PRON
aijbms-115	101	23	higher	high	ADJ
aijbms-115	101	24	the	the	DET
aijbms-115	101	25	assets	asset	NOUN
aijbms-115	101	26	quality	quality	NOUN
aijbms-115	101	27	the	the	PRON
aijbms-115	101	28	higher	high	ADJ
aijbms-115	101	29	the	the	DET
aijbms-115	101	30	financial	financial	ADJ
aijbms-115	101	31	performance	performance	NOUN
aijbms-115	101	32	of	of	ADP
aijbms-115	101	33	banks	bank	NOUN
aijbms-115	101	34	and	and	CCONJ
aijbms-115	101	35	vice	vice	ADV
aijbms-115	101	36	versa	versa	ADV
aijbms-115	101	37	.	.	PUNCT
aijbms-115	102	1	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	102	2	american	american	PROPN
aijbms-115	102	3	international	international	PROPN
aijbms-115	102	4	journal	journal	PROPN
aijbms-115	102	5	of	of	ADP
aijbms-115	102	6	business	business	NOUN
aijbms-115	102	7	and	and	CCONJ
aijbms-115	102	8	management	management	NOUN
aijbms-115	102	9	studies	study	NOUN
aijbms-115	102	10	vol	vol	NOUN
aijbms-115	102	11	.	.	PROPN
aijbms-115	103	1	1	1	NUM
aijbms-115	103	2	,	,	PUNCT
aijbms-115	103	3	no	no	INTJ
aijbms-115	103	4	.	.	NOUN
aijbms-115	103	5	2	2	NUM
aijbms-115	103	6	;	;	PUNCT
aijbms-115	103	7	2019	2019	NUM
aijbms-115	103	8	5	5	NUM
aijbms-115	103	9	7	7	NUM
aijbms-115	103	10	.	.	PUNCT
aijbms-115	103	11	methodology	methodology	NOUN
aijbms-115	103	12	the	the	DET
aijbms-115	103	13	study	study	NOUN
aijbms-115	103	14	examined	examine	VERB
aijbms-115	103	15	the	the	DET
aijbms-115	103	16	effect	effect	NOUN
aijbms-115	103	17	of	of	ADP
aijbms-115	103	18	non	non	ADJ
aijbms-115	103	19	-	-	ADJ
aijbms-115	103	20	performing	performing	ADJ
aijbms-115	103	21	loans	loan	NOUN
aijbms-115	103	22	on	on	ADP
aijbms-115	103	23	the	the	DET
aijbms-115	103	24	financial	financial	ADJ
aijbms-115	103	25	performance	performance	NOUN
aijbms-115	103	26	of	of	ADP
aijbms-115	103	27	commercial	commercial	ADJ
aijbms-115	103	28	banks	bank	NOUN
aijbms-115	103	29	in	in	ADP
aijbms-115	103	30	nigeria	nigeria	PROPN
aijbms-115	103	31	.	.	PUNCT
aijbms-115	104	1	the	the	DET
aijbms-115	104	2	study	study	NOUN
aijbms-115	104	3	adopted	adopt	VERB
aijbms-115	104	4	ex	ex	ADJ
aijbms-115	104	5	-	-	ADJ
aijbms-115	104	6	post	post	ADJ
aijbms-115	104	7	facto	facto	X
aijbms-115	104	8	research	research	NOUN
aijbms-115	104	9	design	design	NOUN
aijbms-115	104	10	as	as	SCONJ
aijbms-115	104	11	there	there	PRON
aijbms-115	104	12	was	be	VERB
aijbms-115	104	13	the	the	DET
aijbms-115	104	14	existence	existence	NOUN
aijbms-115	104	15	of	of	ADP
aijbms-115	104	16	variables	variable	NOUN
aijbms-115	104	17	and	and	CCONJ
aijbms-115	104	18	secondary	secondary	ADJ
aijbms-115	104	19	time	time	NOUN
aijbms-115	104	20	series	series	PROPN
aijbms-115	104	21	data	datum	NOUN
aijbms-115	104	22	at	at	ADP
aijbms-115	104	23	the	the	DET
aijbms-115	104	24	time	time	NOUN
aijbms-115	104	25	of	of	ADP
aijbms-115	104	26	the	the	DET
aijbms-115	104	27	study	study	NOUN
aijbms-115	104	28	.	.	PUNCT
aijbms-115	105	1	secondary	secondary	ADJ
aijbms-115	105	2	data	datum	NOUN
aijbms-115	105	3	for	for	ADP
aijbms-115	105	4	32	32	NUM
aijbms-115	105	5	years	year	NOUN
aijbms-115	105	6	period	period	NOUN
aijbms-115	105	7	covering	cover	VERB
aijbms-115	105	8	1985	1985	NUM
aijbms-115	105	9	to	to	ADP
aijbms-115	105	10	2016	2016	NUM
aijbms-115	105	11	was	be	AUX
aijbms-115	105	12	collated	collate	VERB
aijbms-115	105	13	for	for	ADP
aijbms-115	105	14	the	the	DET
aijbms-115	105	15	commercial	commercial	ADJ
aijbms-115	105	16	banks	bank	NOUN
aijbms-115	105	17	in	in	ADP
aijbms-115	105	18	nigeria	nigeria	PROPN
aijbms-115	105	19	.	.	PUNCT
aijbms-115	106	1	data	datum	NOUN
aijbms-115	106	2	was	be	AUX
aijbms-115	106	3	collated	collate	VERB
aijbms-115	106	4	from	from	ADP
aijbms-115	106	5	the	the	DET
aijbms-115	106	6	central	central	ADJ
aijbms-115	106	7	bank	bank	PROPN
aijbms-115	106	8	of	of	ADP
aijbms-115	106	9	nigeria	nigeria	PROPN
aijbms-115	106	10	(	(	PUNCT
aijbms-115	106	11	cbn	cbn	PROPN
aijbms-115	106	12	)	)	PUNCT
aijbms-115	106	13	statistical	statistical	ADJ
aijbms-115	106	14	bulletin	bulletin	NOUN
aijbms-115	106	15	and	and	CCONJ
aijbms-115	106	16	the	the	DET
aijbms-115	106	17	nigerian	nigerian	ADJ
aijbms-115	106	18	deposit	deposit	NOUN
aijbms-115	106	19	insurance	insurance	NOUN
aijbms-115	106	20	corporation	corporation	NOUN
aijbms-115	106	21	(	(	PUNCT
aijbms-115	106	22	ndic	ndic	ADJ
aijbms-115	106	23	)	)	PUNCT
aijbms-115	106	24	annual	annual	ADJ
aijbms-115	106	25	reports	report	NOUN
aijbms-115	106	26	for	for	ADP
aijbms-115	106	27	various	various	ADJ
aijbms-115	106	28	years	year	NOUN
aijbms-115	106	29	.	.	PUNCT
aijbms-115	107	1	7.1	7.1	NUM
aijbms-115	107	2	variables	variable	NOUN
aijbms-115	107	3	measurement	measurement	NOUN
aijbms-115	107	4	table	table	NOUN
aijbms-115	107	5	1	1	NUM
aijbms-115	107	6	variable	variable	ADJ
aijbms-115	107	7	measurement	measurement	NOUN
aijbms-115	107	8	and	and	CCONJ
aijbms-115	107	9	description	description	NOUN
aijbms-115	107	10	s	s	PART
aijbms-115	107	11	/	/	SYM
aijbms-115	107	12	n	n	CCONJ
aijbms-115	107	13	variable	variable	ADJ
aijbms-115	107	14	name	name	NOUN
aijbms-115	107	15	description	description	NOUN
aijbms-115	107	16	/	/	SYM
aijbms-115	107	17	measure	measure	NOUN
aijbms-115	107	18	variable	variable	ADJ
aijbms-115	107	19	type	type	NOUN
aijbms-115	107	20	source	source	NOUN
aijbms-115	107	21	apriori	apriori	ADV
aijbms-115	107	22	expectation	expectation	NOUN
aijbms-115	107	23	1	1	NUM
aijbms-115	107	24	roa	roa	NOUN
aijbms-115	107	25	measured	measure	VERB
aijbms-115	107	26	as	as	ADP
aijbms-115	107	27	net	net	ADJ
aijbms-115	107	28	profit	profit	NOUN
aijbms-115	107	29	before	before	ADP
aijbms-115	107	30	interest	interest	NOUN
aijbms-115	107	31	and	and	CCONJ
aijbms-115	107	32	tax	tax	NOUN
aijbms-115	107	33	divided	divide	VERB
aijbms-115	107	34	by	by	ADP
aijbms-115	107	35	total	total	ADJ
aijbms-115	107	36	assets	asset	NOUN
aijbms-115	107	37	of	of	ADP
aijbms-115	107	38	commercial	commercial	ADJ
aijbms-115	107	39	banks	bank	NOUN
aijbms-115	107	40	.	.	PUNCT
aijbms-115	108	1	dependent	dependent	ADJ
aijbms-115	108	2	kakanda	kakanda	PROPN
aijbms-115	108	3	et	et	PROPN
aijbms-115	108	4	al	al	PROPN
aijbms-115	108	5	,	,	PUNCT
aijbms-115	108	6	(	(	PUNCT
aijbms-115	108	7	2016	2016	NUM
aijbms-115	108	8	)	)	PUNCT
aijbms-115	108	9	positive	positive	ADJ
aijbms-115	108	10	sign	sign	NOUN
aijbms-115	108	11	2	2	NUM
aijbms-115	108	12	npl	npl	NOUN
aijbms-115	108	13	to	to	PART
aijbms-115	108	14	measure	measure	VERB
aijbms-115	108	15	the	the	DET
aijbms-115	108	16	nonperforming	nonperforme	VERB
aijbms-115	108	17	loans	loan	NOUN
aijbms-115	108	18	,	,	PUNCT
aijbms-115	108	19	the	the	DET
aijbms-115	108	20	study	study	NOUN
aijbms-115	108	21	used	use	VERB
aijbms-115	108	22	the	the	DET
aijbms-115	108	23	npl	npl	PROPN
aijbms-115	108	24	ratio	ratio	NOUN
aijbms-115	108	25	computed	compute	VERB
aijbms-115	108	26	as	as	ADP
aijbms-115	108	27	a	a	DET
aijbms-115	108	28	percentage	percentage	NOUN
aijbms-115	108	29	of	of	ADP
aijbms-115	108	30	nonperforming	nonperforme	VERB
aijbms-115	108	31	loans	loan	NOUN
aijbms-115	108	32	to	to	ADP
aijbms-115	108	33	total	total	ADJ
aijbms-115	108	34	loans	loan	NOUN
aijbms-115	108	35	independent	independent	PROPN
aijbms-115	108	36	achou	achou	PROPN
aijbms-115	108	37	and	and	CCONJ
aijbms-115	108	38	tenguh	tenguh	PROPN
aijbms-115	108	39	(	(	PUNCT
aijbms-115	108	40	2008	2008	NUM
aijbms-115	108	41	)	)	PUNCT
aijbms-115	108	42	negative	negative	ADJ
aijbms-115	108	43	sign	sign	NOUN
aijbms-115	108	44	3	3	NUM
aijbms-115	108	45	crr	crr	PROPN
aijbms-115	108	46	crr	crr	PROPN
aijbms-115	108	47	is	be	AUX
aijbms-115	108	48	the	the	DET
aijbms-115	108	49	specified	specified	ADJ
aijbms-115	108	50	minimum	minimum	ADJ
aijbms-115	108	51	fraction	fraction	NOUN
aijbms-115	108	52	of	of	ADP
aijbms-115	108	53	the	the	DET
aijbms-115	108	54	total	total	ADJ
aijbms-115	108	55	deposits	deposit	NOUN
aijbms-115	108	56	of	of	ADP
aijbms-115	108	57	customers	customer	NOUN
aijbms-115	108	58	,	,	PUNCT
aijbms-115	108	59	which	which	PRON
aijbms-115	108	60	commercial	commercial	ADJ
aijbms-115	108	61	banks	bank	NOUN
aijbms-115	108	62	have	have	VERB
aijbms-115	108	63	to	to	PART
aijbms-115	108	64	hold	hold	VERB
aijbms-115	108	65	as	as	ADP
aijbms-115	108	66	reserves	reserve	NOUN
aijbms-115	108	67	either	either	CCONJ
aijbms-115	108	68	in	in	ADP
aijbms-115	108	69	cash	cash	NOUN
aijbms-115	108	70	or	or	CCONJ
aijbms-115	108	71	as	as	ADP
aijbms-115	108	72	deposits	deposit	NOUN
aijbms-115	108	73	with	with	ADP
aijbms-115	108	74	the	the	DET
aijbms-115	108	75	central	central	ADJ
aijbms-115	108	76	bank	bank	NOUN
aijbms-115	108	77	.	.	PUNCT
aijbms-115	109	1	independent	independent	ADJ
aijbms-115	109	2	montoro	montoro	PROPN
aijbms-115	109	3	and	and	CCONJ
aijbms-115	109	4	moreno	moreno	PROPN
aijbms-115	109	5	(	(	PUNCT
aijbms-115	109	6	2011	2011	NUM
aijbms-115	109	7	)	)	PUNCT
aijbms-115	109	8	negative	negative	ADJ
aijbms-115	109	9	sign	sign	NOUN
aijbms-115	109	10	4	4	NUM
aijbms-115	109	11	ifr	ifr	PROPN
aijbms-115	109	12	inflation	inflation	NOUN
aijbms-115	109	13	is	be	AUX
aijbms-115	109	14	the	the	DET
aijbms-115	109	15	persistent	persistent	ADJ
aijbms-115	109	16	increase	increase	NOUN
aijbms-115	109	17	in	in	ADP
aijbms-115	109	18	the	the	DET
aijbms-115	109	19	general	general	ADJ
aijbms-115	109	20	price	price	NOUN
aijbms-115	109	21	level	level	NOUN
aijbms-115	109	22	of	of	ADP
aijbms-115	109	23	goods	good	NOUN
aijbms-115	109	24	and	and	CCONJ
aijbms-115	109	25	services	service	NOUN
aijbms-115	109	26	in	in	ADP
aijbms-115	109	27	the	the	DET
aijbms-115	109	28	economy	economy	NOUN
aijbms-115	109	29	.	.	PUNCT
aijbms-115	110	1	measured	measure	VERB
aijbms-115	110	2	as	as	ADP
aijbms-115	110	3	inflation	inflation	NOUN
aijbms-115	110	4	rate	rate	NOUN
aijbms-115	110	5	in	in	ADP
aijbms-115	110	6	nigeria	nigeria	PROPN
aijbms-115	110	7	for	for	ADP
aijbms-115	110	8	the	the	DET
aijbms-115	110	9	period	period	NOUN
aijbms-115	110	10	under	under	ADP
aijbms-115	110	11	study	study	NOUN
aijbms-115	110	12	.	.	PUNCT
aijbms-115	111	1	independent	independent	ADJ
aijbms-115	111	2	farhan	farhan	PROPN
aijbms-115	111	3	(	(	PUNCT
aijbms-115	111	4	2012	2012	NUM
aijbms-115	111	5	)	)	PUNCT
aijbms-115	111	6	negative	negative	ADJ
aijbms-115	111	7	sign	sign	PROPN
aijbms-115	111	8	source	source	NOUN
aijbms-115	111	9	:	:	PUNCT
aijbms-115	111	10	researchers	researcher	NOUN
aijbms-115	111	11	’	'	PUNCT
aijbms-115	111	12	compilation	compilation	NOUN
aijbms-115	111	13	,	,	PUNCT
aijbms-115	111	14	2019	2019	NUM
aijbms-115	111	15	7.2	7.2	NUM
aijbms-115	111	16	model	model	NOUN
aijbms-115	111	17	specification	specification	NOUN
aijbms-115	111	18	a	a	DET
aijbms-115	111	19	multiple	multiple	ADJ
aijbms-115	111	20	regression	regression	NOUN
aijbms-115	111	21	model	model	NOUN
aijbms-115	111	22	in	in	ADP
aijbms-115	111	23	the	the	DET
aijbms-115	111	24	order	order	NOUN
aijbms-115	111	25	below	below	ADV
aijbms-115	111	26	was	be	AUX
aijbms-115	111	27	formulated	formulate	VERB
aijbms-115	111	28	to	to	PART
aijbms-115	111	29	capture	capture	VERB
aijbms-115	111	30	the	the	DET
aijbms-115	111	31	relationship	relationship	NOUN
aijbms-115	111	32	between	between	ADP
aijbms-115	111	33	nplr	nplr	NOUN
aijbms-115	111	34	,	,	PUNCT
aijbms-115	111	35	crr	crr	PROPN
aijbms-115	111	36	and	and	CCONJ
aijbms-115	111	37	ifr	ifr	PROPN
aijbms-115	111	38	.	.	PROPN
aijbms-115	112	1	roa	roa	PROPN
aijbms-115	112	2	=	=	SYM
aijbms-115	112	3	f	f	PROPN
aijbms-115	112	4	(	(	PUNCT
aijbms-115	112	5	nplr	nplr	NOUN
aijbms-115	112	6	,	,	PUNCT
aijbms-115	112	7	crr	crr	PROPN
aijbms-115	112	8	,	,	PUNCT
aijbms-115	112	9	ifr	ifr	PROPN
aijbms-115	112	10	.	.	PUNCT
aijbms-115	112	11	)	)	PUNCT
aijbms-115	113	1	translating	translate	VERB
aijbms-115	113	2	the	the	DET
aijbms-115	113	3	above	above	ADV
aijbms-115	113	4	into	into	ADP
aijbms-115	113	5	it	it	PRON
aijbms-115	113	6	explicit	explicit	ADJ
aijbms-115	113	7	form	form	NOUN
aijbms-115	113	8	we	we	PRON
aijbms-115	113	9	have	have	VERB
aijbms-115	113	10	:	:	PUNCT
aijbms-115	113	11	roa	roa	PROPN
aijbms-115	113	12	=	=	PROPN
aijbms-115	113	13	α	α	PROPN
aijbms-115	113	14	+	+	CCONJ
aijbms-115	113	15	β1	β1	NOUN
aijbms-115	113	16	nplr	nplr	NOUN
aijbms-115	114	1	+	+	CCONJ
aijbms-115	114	2	β2	β2	ADJ
aijbms-115	114	3	crr	crr	NOUN
aijbms-115	114	4	+	+	CCONJ
aijbms-115	114	5	β3	β3	VERB
aijbms-115	114	6	ifr	ifr	PROPN
aijbms-115	114	7	+	+	CCONJ
aijbms-115	114	8	μ	μ	PROPN
aijbms-115	114	9	where	where	SCONJ
aijbms-115	114	10	;	;	PUNCT
aijbms-115	114	11	roa	roa	PROPN
aijbms-115	114	12	=	=	PUNCT
aijbms-115	114	13	return	return	VERB
aijbms-115	114	14	on	on	ADP
aijbms-115	114	15	asset	asset	NOUN
aijbms-115	114	16	nplr	nplr	NOUN
aijbms-115	114	17	=	=	SYM
aijbms-115	114	18	non	non	ADJ
aijbms-115	114	19	-	-	ADJ
aijbms-115	114	20	performing	performing	ADJ
aijbms-115	114	21	loans	loan	NOUN
aijbms-115	114	22	to	to	ADP
aijbms-115	114	23	total	total	ADJ
aijbms-115	114	24	loans	loan	NOUN
aijbms-115	114	25	ratio	ratio	NOUN
aijbms-115	114	26	crr	crr	PROPN
aijbms-115	114	27	=	=	NOUN
aijbms-115	114	28	cash	cash	NOUN
aijbms-115	114	29	reserve	reserve	NOUN
aijbms-115	114	30	ratio	ratio	NOUN
aijbms-115	114	31	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	114	32	american	american	PROPN
aijbms-115	114	33	international	international	PROPN
aijbms-115	114	34	journal	journal	PROPN
aijbms-115	114	35	of	of	ADP
aijbms-115	114	36	business	business	NOUN
aijbms-115	114	37	and	and	CCONJ
aijbms-115	114	38	management	management	NOUN
aijbms-115	114	39	studies	study	NOUN
aijbms-115	114	40	vol	vol	NOUN
aijbms-115	114	41	.	.	PROPN
aijbms-115	115	1	1	1	NUM
aijbms-115	115	2	,	,	PUNCT
aijbms-115	115	3	no	no	INTJ
aijbms-115	115	4	.	.	NOUN
aijbms-115	115	5	2	2	NUM
aijbms-115	115	6	;	;	PUNCT
aijbms-115	115	7	2019	2019	NUM
aijbms-115	115	8	6	6	NUM
aijbms-115	115	9	ifr	ifr	NOUN
aijbms-115	115	10	=	=	NOUN
aijbms-115	115	11	inflation	inflation	NOUN
aijbms-115	115	12	rate	rate	NOUN
aijbms-115	115	13	α	α	NOUN
aijbms-115	115	14	=	=	PUNCT
aijbms-115	115	15	the	the	DET
aijbms-115	115	16	intercept	intercept	NOUN
aijbms-115	115	17	or	or	CCONJ
aijbms-115	115	18	constant	constant	ADJ
aijbms-115	115	19	term	term	NOUN
aijbms-115	115	20	β1	β1	PROPN
aijbms-115	115	21	,	,	PUNCT
aijbms-115	115	22	β2	β2	NOUN
aijbms-115	115	23	=	=	NOUN
aijbms-115	115	24	coefficients	coefficient	NOUN
aijbms-115	115	25	of	of	ADP
aijbms-115	115	26	the	the	DET
aijbms-115	115	27	independent	independent	ADJ
aijbms-115	115	28	variables	variable	NOUN
aijbms-115	115	29	to	to	PART
aijbms-115	115	30	be	be	AUX
aijbms-115	115	31	estimated	estimate	VERB
aijbms-115	115	32	μ	μ	NOUN
aijbms-115	115	33	=	=	NOUN
aijbms-115	115	34	the	the	DET
aijbms-115	115	35	error	error	NOUN
aijbms-115	115	36	term	term	NOUN
aijbms-115	115	37	of	of	ADP
aijbms-115	115	38	the	the	DET
aijbms-115	115	39	regression	regression	NOUN
aijbms-115	115	40	equation	equation	NOUN
aijbms-115	115	41	.	.	PUNCT
aijbms-115	116	1	8	8	X
aijbms-115	116	2	.	.	X
aijbms-115	116	3	result	result	NOUN
aijbms-115	116	4	and	and	CCONJ
aijbms-115	116	5	discussions	discussion	NOUN
aijbms-115	116	6	table	table	NOUN
aijbms-115	116	7	2	2	NUM
aijbms-115	116	8	:	:	PUNCT
aijbms-115	116	9	diagnostics	diagnostic	NOUN
aijbms-115	116	10	test	test	NOUN
aijbms-115	116	11	results	result	NOUN
aijbms-115	116	12	(	(	PUNCT
aijbms-115	116	13	pre	pre	ADJ
aijbms-115	116	14	-	-	ADJ
aijbms-115	116	15	regression	regression	ADJ
aijbms-115	116	16	test	test	NOUN
aijbms-115	116	17	)	)	PUNCT
aijbms-115	116	18	probability	probability	NOUN
aijbms-115	116	19	centered	center	VERB
aijbms-115	116	20	vif	vif	NOUN
aijbms-115	116	21	chi	chi	ADJ
aijbms-115	116	22	-	-	PUNCT
aijbms-115	116	23	square	square	ADJ
aijbms-115	116	24	vif	vif	NOUN
aijbms-115	116	25	1.162,1.496,1.66	1.162,1.496,1.66	NUM
aijbms-115	116	26	jarque	jarque	NOUN
aijbms-115	116	27	0.67	0.67	NUM
aijbms-115	116	28	775.97	775.97	NUM
aijbms-115	116	29	breusch	breusch	ADJ
aijbms-115	116	30	-	-	PUNCT
aijbms-115	116	31	pagan	pagan	ADJ
aijbms-115	116	32	godfrey	godfrey	PROPN
aijbms-115	116	33	test	test	PROPN
aijbms-115	116	34	0.67	0.67	NUM
aijbms-115	116	35	source	source	NOUN
aijbms-115	116	36	:	:	PUNCT
aijbms-115	116	37	author	author	NOUN
aijbms-115	116	38	’s	’s	PART
aijbms-115	116	39	computation	computation	NOUN
aijbms-115	116	40	using	use	VERB
aijbms-115	116	41	e	e	NOUN
aijbms-115	116	42	-	-	NOUN
aijbms-115	116	43	view	view	VERB
aijbms-115	116	44	10.0	10.0	NUM
aijbms-115	116	45	version	version	NOUN
aijbms-115	116	46	.	.	PUNCT
aijbms-115	117	1	the	the	DET
aijbms-115	117	2	multicollinearity	multicollinearity	NOUN
aijbms-115	117	3	tests	test	NOUN
aijbms-115	117	4	was	be	AUX
aijbms-115	117	5	carried	carry	VERB
aijbms-115	117	6	out	out	ADP
aijbms-115	117	7	using	use	VERB
aijbms-115	117	8	the	the	DET
aijbms-115	117	9	variance	variance	NOUN
aijbms-115	117	10	inflation	inflation	NOUN
aijbms-115	117	11	factor	factor	NOUN
aijbms-115	117	12	(	(	PUNCT
aijbms-115	117	13	vif	vif	PROPN
aijbms-115	117	14	)	)	PUNCT
aijbms-115	117	15	which	which	PRON
aijbms-115	117	16	quantifies	quantify	VERB
aijbms-115	117	17	the	the	DET
aijbms-115	117	18	severity	severity	NOUN
aijbms-115	117	19	of	of	ADP
aijbms-115	117	20	multicollinearity	multicollinearity	NOUN
aijbms-115	117	21	.	.	PUNCT
aijbms-115	118	1	from	from	ADP
aijbms-115	118	2	the	the	DET
aijbms-115	118	3	result	result	NOUN
aijbms-115	118	4	above	above	ADP
aijbms-115	118	5	in	in	ADP
aijbms-115	118	6	(	(	PUNCT
aijbms-115	118	7	table	table	NOUN
aijbms-115	118	8	2	2	NUM
aijbms-115	118	9	)	)	PUNCT
aijbms-115	118	10	it	it	PRON
aijbms-115	118	11	can	can	AUX
aijbms-115	118	12	be	be	AUX
aijbms-115	118	13	concluded	conclude	VERB
aijbms-115	118	14	that	that	SCONJ
aijbms-115	118	15	there	there	PRON
aijbms-115	118	16	is	be	VERB
aijbms-115	118	17	no	no	DET
aijbms-115	118	18	multicollinearity	multicollinearity	NOUN
aijbms-115	118	19	because	because	SCONJ
aijbms-115	118	20	the	the	DET
aijbms-115	118	21	vif	vif	NOUN
aijbms-115	118	22	value	value	NOUN
aijbms-115	118	23	of	of	ADP
aijbms-115	118	24	1.162	1.162	NUM
aijbms-115	118	25	,	,	PUNCT
aijbms-115	118	26	1.496	1.496	NUM
aijbms-115	118	27	,	,	PUNCT
aijbms-115	118	28	1.66	1.66	NUM
aijbms-115	118	29	lies	lie	NOUN
aijbms-115	118	30	between	between	ADP
aijbms-115	118	31	the	the	DET
aijbms-115	118	32	range	range	NOUN
aijbms-115	118	33	of	of	ADP
aijbms-115	118	34	1	1	NUM
aijbms-115	118	35	-	-	SYM
aijbms-115	118	36	10	10	NUM
aijbms-115	118	37	.	.	PUNCT
aijbms-115	119	1	as	as	SCONJ
aijbms-115	119	2	a	a	DET
aijbms-115	119	3	vif	vif	NOUN
aijbms-115	119	4	greater	great	ADJ
aijbms-115	119	5	than	than	ADP
aijbms-115	119	6	10	10	NUM
aijbms-115	119	7	would	would	AUX
aijbms-115	119	8	be	be	AUX
aijbms-115	119	9	a	a	DET
aijbms-115	119	10	cause	cause	NOUN
aijbms-115	119	11	of	of	ADP
aijbms-115	119	12	concern	concern	NOUN
aijbms-115	119	13	eston	eston	PROPN
aijbms-115	119	14	(	(	PUNCT
aijbms-115	119	15	2016	2016	NUM
aijbms-115	119	16	)	)	PUNCT
aijbms-115	119	17	.	.	PUNCT
aijbms-115	120	1	8.1	8.1	NUM
aijbms-115	120	2	unit	unit	NOUN
aijbms-115	120	3	root	root	PROPN
aijbms-115	120	4	test	test	NOUN
aijbms-115	120	5	the	the	DET
aijbms-115	120	6	test	test	NOUN
aijbms-115	120	7	of	of	ADP
aijbms-115	120	8	stationarity	stationarity	NOUN
aijbms-115	120	9	of	of	ADP
aijbms-115	120	10	the	the	DET
aijbms-115	120	11	variables	variable	NOUN
aijbms-115	120	12	was	be	AUX
aijbms-115	120	13	conducted	conduct	VERB
aijbms-115	120	14	using	use	VERB
aijbms-115	120	15	the	the	DET
aijbms-115	120	16	augmented	augment	VERB
aijbms-115	120	17	dickey	dickey	NOUN
aijbms-115	120	18	-	-	PUNCT
aijbms-115	120	19	fuller	full	ADJ
aijbms-115	120	20	(	(	PUNCT
aijbms-115	120	21	adf	adf	NOUN
aijbms-115	120	22	)	)	PUNCT
aijbms-115	120	23	and	and	CCONJ
aijbms-115	120	24	the	the	DET
aijbms-115	120	25	phillipperron	phillipperron	NOUN
aijbms-115	120	26	(	(	PUNCT
aijbms-115	120	27	pp	pp	ADJ
aijbms-115	120	28	)	)	PUNCT
aijbms-115	120	29	tests	test	NOUN
aijbms-115	120	30	.	.	PUNCT
aijbms-115	121	1	the	the	DET
aijbms-115	121	2	results	result	NOUN
aijbms-115	121	3	of	of	ADP
aijbms-115	121	4	the	the	DET
aijbms-115	121	5	adf	adf	NOUN
aijbms-115	121	6	and	and	CCONJ
aijbms-115	121	7	pp	pp	ADV
aijbms-115	121	8	tests	test	NOUN
aijbms-115	121	9	with	with	ADP
aijbms-115	121	10	trend	trend	NOUN
aijbms-115	121	11	and	and	CCONJ
aijbms-115	121	12	intercept	intercept	NOUN
aijbms-115	121	13	are	be	AUX
aijbms-115	121	14	presented	present	VERB
aijbms-115	121	15	in	in	ADP
aijbms-115	121	16	table	table	NOUN
aijbms-115	121	17	3	3	NUM
aijbms-115	121	18	below	below	ADV
aijbms-115	121	19	:	:	PUNCT
aijbms-115	121	20	table	table	NOUN
aijbms-115	121	21	3	3	NUM
aijbms-115	121	22	:	:	PUNCT
aijbms-115	121	23	unit	unit	NOUN
aijbms-115	121	24	root	root	NOUN
aijbms-115	121	25	test	test	NOUN
aijbms-115	121	26	of	of	ADP
aijbms-115	121	27	adf	adf	PROPN
aijbms-115	121	28	and	and	CCONJ
aijbms-115	121	29	pp	pp	PROPN
aijbms-115	121	30	variables	variables	PROPN
aijbms-115	122	1	adf	adf	PROPN
aijbms-115	122	2	individual	individual	ADJ
aijbms-115	122	3	intercept	intercept	NOUN
aijbms-115	122	4	pp	pp	PROPN
aijbms-115	122	5	individual	individual	ADJ
aijbms-115	122	6	intercept	intercept	PROPN
aijbms-115	122	7	t	t	PROPN
aijbms-115	122	8	-	-	PUNCT
aijbms-115	122	9	statistic	statistic	NOUN
aijbms-115	122	10	critical	critical	ADJ
aijbms-115	122	11	value	value	NOUN
aijbms-115	122	12	5	5	NUM
aijbms-115	122	13	%	%	NOUN
aijbms-115	122	14	pvalue	pvalue	NOUN
aijbms-115	122	15	orde	orde	PROPN
aijbms-115	122	16	r	r	NOUN
aijbms-115	122	17	of	of	ADP
aijbms-115	122	18	integ	integ	NOUN
aijbms-115	122	19	ratio	ratio	NOUN
aijbms-115	122	20	n	n	PROPN
aijbms-115	122	21	remark	remark	VERB
aijbms-115	122	22	t	t	PROPN
aijbms-115	122	23	-	-	PUNCT
aijbms-115	122	24	statistic	statistic	NOUN
aijbms-115	122	25	critical	critical	ADJ
aijbms-115	122	26	value	value	NOUN
aijbms-115	122	27	5	5	NUM
aijbms-115	122	28	%	%	NOUN
aijbms-115	122	29	pvalue	pvalue	NOUN
aijbms-115	122	30	order	order	NOUN
aijbms-115	122	31	of	of	ADP
aijbms-115	122	32	integr	integr	PROPN
aijbms-115	122	33	ation	ation	PROPN
aijbms-115	122	34	remark	remark	PROPN
aijbms-115	122	35	roa	roa	PROPN
aijbms-115	122	36	(	(	PUNCT
aijbms-115	122	37	6.512642	6.512642	NUM
aijbms-115	122	38	)	)	PUNCT
aijbms-115	122	39	(	(	PUNCT
aijbms-115	122	40	2.967767	2.967767	NUM
aijbms-115	122	41	)	)	PUNCT
aijbms-115	122	42	0.0000	0.0000	NUM
aijbms-115	122	43	1(1	1(1	NUM
aijbms-115	122	44	)	)	PUNCT
aijbms-115	122	45	stationary	stationary	NOUN
aijbms-115	122	46	(	(	PUNCT
aijbms-115	122	47	31.78560	31.78560	NUM
aijbms-115	122	48	)	)	PUNCT
aijbms-115	122	49	(	(	PUNCT
aijbms-115	122	50	2.963972	2.963972	NUM
aijbms-115	122	51	)	)	PUNCT
aijbms-115	122	52	0.0001	0.0001	NUM
aijbms-115	122	53	1(1	1(1	NUM
aijbms-115	122	54	)	)	PUNCT
aijbms-115	122	55	stationary	stationary	ADJ
aijbms-115	122	56	npl	npl	PROPN
aijbms-115	122	57	/	/	SYM
aijbms-115	122	58	tl	tl	PROPN
aijbms-115	122	59	(	(	PUNCT
aijbms-115	122	60	4.299634	4.299634	NUM
aijbms-115	122	61	)	)	PUNCT
aijbms-115	122	62	(	(	PUNCT
aijbms-115	122	63	2.967767	2.967767	NUM
aijbms-115	122	64	)	)	PUNCT
aijbms-115	122	65	0.0022	0.0022	NUM
aijbms-115	122	66	1(1	1(1	NUM
aijbms-115	122	67	)	)	PUNCT
aijbms-115	122	68	stationary	stationary	NOUN
aijbms-115	122	69	(	(	PUNCT
aijbms-115	122	70	3.810861	3.810861	NUM
aijbms-115	122	71	)	)	PUNCT
aijbms-115	122	72	(	(	PUNCT
aijbms-115	122	73	2.963972	2.963972	NUM
aijbms-115	122	74	)	)	PUNCT
aijbms-115	122	75	0.0071	0.0071	NUM
aijbms-115	122	76	1(1	1(1	NUM
aijbms-115	122	77	)	)	PUNCT
aijbms-115	122	78	stationary	stationary	ADJ
aijbms-115	122	79	crr	crr	PROPN
aijbms-115	122	80	(	(	PUNCT
aijbms-115	122	81	4.916469	4.916469	NUM
aijbms-115	122	82	)	)	PUNCT
aijbms-115	122	83	(	(	PUNCT
aijbms-115	122	84	2.963972	2.963972	NUM
aijbms-115	122	85	)	)	PUNCT
aijbms-115	122	86	0.0004	0.0004	NUM
aijbms-115	122	87	1(1	1(1	NUM
aijbms-115	122	88	)	)	PUNCT
aijbms-115	122	89	stationary	stationary	NOUN
aijbms-115	122	90	(	(	PUNCT
aijbms-115	122	91	5.002036	5.002036	NUM
aijbms-115	122	92	)	)	PUNCT
aijbms-115	122	93	(	(	PUNCT
aijbms-115	122	94	2.963972	2.963972	NUM
aijbms-115	122	95	)	)	PUNCT
aijbms-115	122	96	0.0003	0.0003	NUM
aijbms-115	122	97	1(1	1(1	NUM
aijbms-115	122	98	)	)	PUNCT
aijbms-115	122	99	stationary	stationary	ADJ
aijbms-115	122	100	ifr	ifr	NOUN
aijbms-115	122	101	(	(	PUNCT
aijbms-115	122	102	3.641647	3.641647	NUM
aijbms-115	122	103	)	)	PUNCT
aijbms-115	122	104	2.981038	2.981038	NUM
aijbms-115	122	105	0.0118	0.0118	NUM
aijbms-115	122	106	1(1	1(1	NUM
aijbms-115	122	107	)	)	PUNCT
aijbms-115	122	108	stationary	stationary	NOUN
aijbms-115	122	109	(	(	PUNCT
aijbms-115	122	110	6.094187	6.094187	NUM
aijbms-115	122	111	)	)	PUNCT
aijbms-115	122	112	(	(	PUNCT
aijbms-115	122	113	2.963972	2.963972	NUM
aijbms-115	122	114	)	)	PUNCT
aijbms-115	122	115	0.0000	0.0000	NUM
aijbms-115	122	116	1(1	1(1	NUM
aijbms-115	122	117	)	)	PUNCT
aijbms-115	122	118	stationary	stationary	ADJ
aijbms-115	122	119	source	source	NOUN
aijbms-115	122	120	:	:	PUNCT
aijbms-115	122	121	author	author	NOUN
aijbms-115	122	122	’s	’s	PART
aijbms-115	122	123	computation	computation	NOUN
aijbms-115	122	124	using	use	VERB
aijbms-115	122	125	e	e	NOUN
aijbms-115	122	126	-	-	NOUN
aijbms-115	122	127	view	view	VERB
aijbms-115	122	128	10.0	10.0	NUM
aijbms-115	122	129	version	version	NOUN
aijbms-115	122	130	.	.	PUNCT
aijbms-115	123	1	the	the	DET
aijbms-115	123	2	results	result	NOUN
aijbms-115	123	3	of	of	ADP
aijbms-115	123	4	the	the	DET
aijbms-115	123	5	unit	unit	NOUN
aijbms-115	123	6	root	root	NOUN
aijbms-115	123	7	tests	test	NOUN
aijbms-115	123	8	indicate	indicate	VERB
aijbms-115	123	9	that	that	SCONJ
aijbms-115	123	10	all	all	DET
aijbms-115	123	11	the	the	DET
aijbms-115	123	12	variables	variable	NOUN
aijbms-115	123	13	are	be	AUX
aijbms-115	123	14	integrated	integrate	VERB
aijbms-115	123	15	of	of	ADP
aijbms-115	123	16	order	order	NOUN
aijbms-115	123	17	one	one	NUM
aijbms-115	123	18	,	,	PUNCT
aijbms-115	123	19	that	that	PRON
aijbms-115	123	20	is	be	AUX
aijbms-115	123	21	1(1	1(1	NUM
aijbms-115	123	22	)	)	PUNCT
aijbms-115	123	23	,	,	PUNCT
aijbms-115	123	24	which	which	PRON
aijbms-115	123	25	implies	imply	VERB
aijbms-115	123	26	they	they	PRON
aijbms-115	123	27	are	be	AUX
aijbms-115	123	28	non	non	ADJ
aijbms-115	123	29	-	-	ADJ
aijbms-115	123	30	stationary	stationary	ADJ
aijbms-115	123	31	at	at	ADP
aijbms-115	123	32	level	level	NOUN
aijbms-115	123	33	but	but	CCONJ
aijbms-115	123	34	become	become	VERB
aijbms-115	123	35	stationary	stationary	ADJ
aijbms-115	123	36	after	after	ADP
aijbms-115	123	37	first	first	ADJ
aijbms-115	123	38	differencing	differencing	NOUN
aijbms-115	123	39	.	.	PUNCT
aijbms-115	124	1	both	both	CCONJ
aijbms-115	124	2	the	the	DET
aijbms-115	124	3	adf	adf	NOUN
aijbms-115	124	4	and	and	CCONJ
aijbms-115	124	5	pp	pp	ADV
aijbms-115	124	6	test	test	NOUN
aijbms-115	124	7	statistic	statistic	PROPN
aijbms-115	124	8	result	result	NOUN
aijbms-115	124	9	values	value	NOUN
aijbms-115	124	10	were	be	AUX
aijbms-115	124	11	greater	great	ADJ
aijbms-115	124	12	than	than	ADP
aijbms-115	124	13	the	the	DET
aijbms-115	124	14	critical	critical	ADJ
aijbms-115	124	15	values	value	NOUN
aijbms-115	124	16	5	5	NUM
aijbms-115	124	17	%	%	NOUN
aijbms-115	124	18	.	.	PUNCT
aijbms-115	125	1	moving	move	VERB
aijbms-115	125	2	on	on	ADP
aijbms-115	125	3	to	to	ADP
aijbms-115	125	4	the	the	DET
aijbms-115	125	5	co	co	NOUN
aijbms-115	125	6	-	-	NOUN
aijbms-115	125	7	integration	integration	NOUN
aijbms-115	125	8	as	as	SCONJ
aijbms-115	125	9	presented	present	VERB
aijbms-115	125	10	below	below	ADV
aijbms-115	125	11	,	,	PUNCT
aijbms-115	125	12	since	since	SCONJ
aijbms-115	125	13	all	all	DET
aijbms-115	125	14	the	the	DET
aijbms-115	125	15	variable	variable	NOUN
aijbms-115	125	16	are	be	AUX
aijbms-115	125	17	stationary	stationary	ADJ
aijbms-115	125	18	at	at	ADP
aijbms-115	125	19	the	the	DET
aijbms-115	125	20	same	same	ADJ
aijbms-115	125	21	level	level	NOUN
aijbms-115	125	22	.	.	PUNCT
aijbms-115	126	1	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	126	2	american	american	PROPN
aijbms-115	126	3	international	international	PROPN
aijbms-115	126	4	journal	journal	PROPN
aijbms-115	126	5	of	of	ADP
aijbms-115	126	6	business	business	NOUN
aijbms-115	126	7	and	and	CCONJ
aijbms-115	126	8	management	management	NOUN
aijbms-115	126	9	studies	study	NOUN
aijbms-115	126	10	vol	vol	NOUN
aijbms-115	126	11	.	.	PROPN
aijbms-115	127	1	1	1	NUM
aijbms-115	127	2	,	,	PUNCT
aijbms-115	127	3	no	no	INTJ
aijbms-115	127	4	.	.	NOUN
aijbms-115	127	5	2	2	NUM
aijbms-115	127	6	;	;	PUNCT
aijbms-115	127	7	2019	2019	NUM
aijbms-115	127	8	7	7	NUM
aijbms-115	127	9	table	table	NOUN
aijbms-115	127	10	4	4	NUM
aijbms-115	127	11	:	:	PUNCT
aijbms-115	127	12	co	co	ADJ
aijbms-115	127	13	-	-	NOUN
aijbms-115	127	14	integration	integration	NOUN
aijbms-115	127	15	test	test	NOUN
aijbms-115	127	16	hypothesized	hypothesize	VERB
aijbms-115	127	17	no	no	DET
aijbms-115	127	18	:	:	PUNCT
aijbms-115	127	19	trace	trace	NOUN
aijbms-115	127	20	statistics	statistic	NOUN
aijbms-115	127	21	0.05	0.05	NUM
aijbms-115	127	22	critical	critical	ADJ
aijbms-115	127	23	value	value	NOUN
aijbms-115	127	24	probability	probability	NOUN
aijbms-115	127	25	max	max	PROPN
aijbms-115	127	26	-	-	PUNCT
aijbms-115	127	27	eigen	eigen	PROPN
aijbms-115	127	28	statistics	statistic	NOUN
aijbms-115	127	29	0.05	0.05	NUM
aijbms-115	127	30	critical	critical	ADJ
aijbms-115	127	31	value	value	NOUN
aijbms-115	127	32	probability	probability	NOUN
aijbms-115	127	33	none	none	NOUN
aijbms-115	127	34	24.67132	24.67132	NUM
aijbms-115	127	35	29.79707	29.79707	NUM
aijbms-115	127	36	0.1735	0.1735	NUM
aijbms-115	127	37	17.82000	17.82000	NUM
aijbms-115	127	38	21.13162	21.13162	NUM
aijbms-115	127	39	0.1367	0.1367	NUM
aijbms-115	127	40	at	at	ADP
aijbms-115	127	41	most	most	ADJ
aijbms-115	127	42	1	1	NUM
aijbms-115	127	43	6.851323	6.851323	NUM
aijbms-115	127	44	15.49471	15.49471	NUM
aijbms-115	127	45	0.5950	0.5950	NUM
aijbms-115	127	46	6.770532	6.770532	NUM
aijbms-115	127	47	14.26460	14.26460	NUM
aijbms-115	127	48	0.5166	0.5166	NUM
aijbms-115	127	49	at	at	ADP
aijbms-115	127	50	most	most	ADJ
aijbms-115	127	51	2	2	NUM
aijbms-115	127	52	0.080791	0.080791	NUM
aijbms-115	127	53	3.841466	3.841466	NUM
aijbms-115	127	54	0.7762	0.7762	NUM
aijbms-115	127	55	0.080791	0.080791	NUM
aijbms-115	127	56	3.841466	3.841466	NUM
aijbms-115	127	57	0.7762	0.7762	NUM
aijbms-115	127	58	source	source	NOUN
aijbms-115	127	59	:	:	PUNCT
aijbms-115	127	60	author	author	NOUN
aijbms-115	127	61	’s	’s	PART
aijbms-115	127	62	computation	computation	NOUN
aijbms-115	127	63	using	use	VERB
aijbms-115	127	64	e	e	NOUN
aijbms-115	127	65	-	-	NOUN
aijbms-115	127	66	view	view	VERB
aijbms-115	127	67	10.0	10.0	NUM
aijbms-115	127	68	version	version	NOUN
aijbms-115	127	69	.	.	PUNCT
aijbms-115	128	1	the	the	DET
aijbms-115	128	2	result	result	NOUN
aijbms-115	128	3	presented	present	VERB
aijbms-115	128	4	above	above	ADV
aijbms-115	128	5	(	(	PUNCT
aijbms-115	128	6	in	in	ADP
aijbms-115	128	7	table	table	NOUN
aijbms-115	128	8	4	4	NUM
aijbms-115	128	9	)	)	PUNCT
aijbms-115	128	10	shows	show	VERB
aijbms-115	128	11	that	that	SCONJ
aijbms-115	128	12	no	no	DET
aijbms-115	128	13	co	co	NOUN
aijbms-115	128	14	-	-	NOUN
aijbms-115	128	15	integration	integration	NOUN
aijbms-115	128	16	exist	exist	VERB
aijbms-115	128	17	among	among	ADP
aijbms-115	128	18	the	the	DET
aijbms-115	128	19	variables	variable	NOUN
aijbms-115	128	20	,	,	PUNCT
aijbms-115	128	21	that	that	PRON
aijbms-115	128	22	is	be	AUX
aijbms-115	128	23	no	no	DET
aijbms-115	128	24	long	long	ADJ
aijbms-115	128	25	run	run	NOUN
aijbms-115	128	26	relationship	relationship	NOUN
aijbms-115	128	27	exist	exist	VERB
aijbms-115	128	28	among	among	ADP
aijbms-115	128	29	the	the	DET
aijbms-115	128	30	variables	variable	NOUN
aijbms-115	128	31	.	.	PUNCT
aijbms-115	129	1	hence	hence	ADV
aijbms-115	129	2	,	,	PUNCT
aijbms-115	129	3	the	the	DET
aijbms-115	129	4	alternate	alternate	ADJ
aijbms-115	129	5	hypothesis	hypothesis	NOUN
aijbms-115	129	6	that	that	SCONJ
aijbms-115	129	7	there	there	PRON
aijbms-115	129	8	is	be	VERB
aijbms-115	129	9	no	no	DET
aijbms-115	129	10	co	co	ADJ
aijbms-115	129	11	-	-	ADJ
aijbms-115	129	12	integrating	integrating	ADJ
aijbms-115	129	13	vector	vector	NOUN
aijbms-115	129	14	is	be	AUX
aijbms-115	129	15	rejected	reject	VERB
aijbms-115	129	16	as	as	ADP
aijbms-115	129	17	a	a	DET
aijbms-115	129	18	result	result	NOUN
aijbms-115	129	19	of	of	ADP
aijbms-115	129	20	the	the	DET
aijbms-115	129	21	fact	fact	NOUN
aijbms-115	129	22	that	that	SCONJ
aijbms-115	129	23	both	both	CCONJ
aijbms-115	129	24	the	the	DET
aijbms-115	129	25	trace	trace	NOUN
aijbms-115	129	26	statistics	statistic	NOUN
aijbms-115	129	27	and	and	CCONJ
aijbms-115	129	28	the	the	DET
aijbms-115	129	29	max	max	PROPN
aijbms-115	129	30	-	-	PUNCT
aijbms-115	129	31	eigen	eigen	PROPN
aijbms-115	129	32	statistics	statistic	NOUN
aijbms-115	129	33	is	be	AUX
aijbms-115	129	34	less	less	ADJ
aijbms-115	129	35	than	than	ADP
aijbms-115	129	36	the	the	DET
aijbms-115	129	37	critical	critical	ADJ
aijbms-115	129	38	value	value	NOUN
aijbms-115	129	39	at	at	ADP
aijbms-115	129	40	5	5	NUM
aijbms-115	129	41	%	%	NOUN
aijbms-115	129	42	significance	significance	NOUN
aijbms-115	129	43	level	level	NOUN
aijbms-115	129	44	respectively	respectively	ADV
aijbms-115	129	45	.	.	PUNCT
aijbms-115	130	1	table	table	NOUN
aijbms-115	130	2	5	5	NUM
aijbms-115	130	3	:	:	PUNCT
aijbms-115	130	4	multiple	multiple	ADJ
aijbms-115	130	5	regression	regression	NOUN
aijbms-115	130	6	analysis	analysis	NOUN
aijbms-115	130	7	variable	variable	ADJ
aijbms-115	130	8	co	co	ADJ
aijbms-115	130	9	-	-	ADJ
aijbms-115	130	10	efficient	efficient	ADJ
aijbms-115	130	11	std	std	NOUN
aijbms-115	130	12	-	-	PUNCT
aijbms-115	130	13	error	error	NOUN
aijbms-115	130	14	t	t	NOUN
aijbms-115	130	15	-	-	PUNCT
aijbms-115	130	16	statistics	statistic	NOUN
aijbms-115	130	17	probability	probability	NOUN
aijbms-115	130	18	c	c	PROPN
aijbms-115	130	19	7.566539	7.566539	NUM
aijbms-115	130	20	6.374114	6.374114	NUM
aijbms-115	130	21	1.187073	1.187073	NUM
aijbms-115	130	22	0.2452	0.2452	NUM
aijbms-115	130	23	npl	npl	NOUN
aijbms-115	130	24	/	/	SYM
aijbms-115	130	25	tl	tl	PROPN
aijbms-115	130	26	(	(	PUNCT
aijbms-115	130	27	0.293620	0.293620	NUM
aijbms-115	130	28	)	)	PUNCT
aijbms-115	130	29	0.186558	0.186558	NUM
aijbms-115	130	30	(	(	PUNCT
aijbms-115	130	31	1.573880	1.573880	NUM
aijbms-115	130	32	)	)	PUNCT
aijbms-115	130	33	0.1267	0.1267	NUM
aijbms-115	130	34	crr	crr	PROPN
aijbms-115	130	35	(	(	PUNCT
aijbms-115	130	36	0.396248	0.396248	NUM
aijbms-115	130	37	)	)	PUNCT
aijbms-115	130	38	0.424607	0.424607	NUM
aijbms-115	130	39	(	(	PUNCT
aijbms-115	130	40	0.933212	0.933212	NUM
aijbms-115	130	41	)	)	PUNCT
aijbms-115	130	42	0.3587	0.3587	NUM
aijbms-115	130	43	ifr	ifr	NOUN
aijbms-115	130	44	(	(	PUNCT
aijbms-115	130	45	0.067998	0.067998	NUM
aijbms-115	130	46	)	)	PUNCT
aijbms-115	130	47	0.145315	0.145315	NUM
aijbms-115	130	48	(	(	PUNCT
aijbms-115	130	49	0.467938	0.467938	NUM
aijbms-115	130	50	)	)	PUNCT
aijbms-115	130	51	0.6435	0.6435	NUM
aijbms-115	130	52	r	r	NOUN
aijbms-115	130	53	-	-	PUNCT
aijbms-115	130	54	square	square	ADJ
aijbms-115	130	55	0.571284	0.571284	NUM
aijbms-115	130	56	adjusted	adjusted	ADJ
aijbms-115	130	57	r	r	NOUN
aijbms-115	130	58	-	-	PUNCT
aijbms-115	130	59	square	square	ADJ
aijbms-115	130	60	0.535614	0.535614	NUM
aijbms-115	130	61	f	f	X
aijbms-115	130	62	-	-	PUNCT
aijbms-115	130	63	statistics	statistic	NOUN
aijbms-115	130	64	4.32146	4.32146	NUM
aijbms-115	130	65	prob(f	prob(f	NOUN
aijbms-115	130	66	-	-	PUNCT
aijbms-115	130	67	statistics	statistic	NOUN
aijbms-115	130	68	)	)	PUNCT
aijbms-115	130	69	0.00004	0.00004	NUM
aijbms-115	130	70	source	source	NOUN
aijbms-115	130	71	:	:	PUNCT
aijbms-115	130	72	author	author	NOUN
aijbms-115	130	73	’s	’s	PART
aijbms-115	130	74	computation	computation	NOUN
aijbms-115	130	75	using	use	VERB
aijbms-115	130	76	e	e	NOUN
aijbms-115	130	77	-	-	NOUN
aijbms-115	130	78	view	view	VERB
aijbms-115	130	79	10.0	10.0	NUM
aijbms-115	130	80	version	version	NOUN
aijbms-115	130	81	.	.	PUNCT
aijbms-115	131	1	the	the	DET
aijbms-115	131	2	result	result	NOUN
aijbms-115	131	3	presented	present	VERB
aijbms-115	131	4	above	above	ADV
aijbms-115	131	5	shows	show	VERB
aijbms-115	131	6	that	that	SCONJ
aijbms-115	131	7	the	the	DET
aijbms-115	131	8	coefficient	coefficient	NOUN
aijbms-115	131	9	for	for	ADP
aijbms-115	131	10	all	all	DET
aijbms-115	131	11	the	the	DET
aijbms-115	131	12	variables	variable	NOUN
aijbms-115	131	13	,	,	PUNCT
aijbms-115	131	14	npl	npl	PROPN
aijbms-115	131	15	/	/	SYM
aijbms-115	131	16	tl	tl	PROPN
aijbms-115	131	17	,	,	PUNCT
aijbms-115	131	18	crr	crr	PROPN
aijbms-115	131	19	and	and	CCONJ
aijbms-115	131	20	ifr	ifr	PROPN
aijbms-115	131	21	had	have	VERB
aijbms-115	131	22	negative	negative	ADJ
aijbms-115	131	23	signs	sign	NOUN
aijbms-115	131	24	,	,	PUNCT
aijbms-115	131	25	meaning	mean	VERB
aijbms-115	131	26	that	that	SCONJ
aijbms-115	131	27	to	to	ADP
aijbms-115	131	28	every	every	DET
aijbms-115	131	29	one	one	NUM
aijbms-115	131	30	percent	percent	NOUN
aijbms-115	131	31	decrease	decrease	NOUN
aijbms-115	131	32	in	in	ADP
aijbms-115	131	33	npl	npl	PROPN
aijbms-115	131	34	/	/	SYM
aijbms-115	131	35	tl	tl	PROPN
aijbms-115	131	36	,	,	PUNCT
aijbms-115	131	37	crr	crr	PROPN
aijbms-115	131	38	and	and	CCONJ
aijbms-115	131	39	ifr	ifr	PROPN
aijbms-115	131	40	will	will	AUX
aijbms-115	131	41	on	on	ADP
aijbms-115	131	42	average	average	ADJ
aijbms-115	131	43	,	,	PUNCT
aijbms-115	131	44	lead	lead	VERB
aijbms-115	131	45	to	to	ADP
aijbms-115	131	46	0.29	0.29	NUM
aijbms-115	131	47	,	,	PUNCT
aijbms-115	131	48	0.39	0.39	NUM
aijbms-115	131	49	and	and	CCONJ
aijbms-115	131	50	0.06	0.06	NUM
aijbms-115	131	51	percent	percent	NOUN
aijbms-115	131	52	reduction	reduction	NOUN
aijbms-115	131	53	in	in	ADP
aijbms-115	131	54	roa	roa	PROPN
aijbms-115	131	55	.	.	PUNCT
aijbms-115	132	1	the	the	DET
aijbms-115	132	2	result	result	NOUN
aijbms-115	132	3	further	far	ADV
aijbms-115	132	4	indicates	indicate	VERB
aijbms-115	132	5	that	that	SCONJ
aijbms-115	132	6	npl	npl	PROPN
aijbms-115	132	7	/	/	SYM
aijbms-115	132	8	tl	tl	PROPN
aijbms-115	132	9	&	&	CCONJ
aijbms-115	132	10	crr	crr	PROPN
aijbms-115	132	11	had	have	VERB
aijbms-115	132	12	negative	negative	ADJ
aijbms-115	132	13	relationship	relationship	NOUN
aijbms-115	132	14	with	with	ADP
aijbms-115	132	15	roa	roa	PROPN
aijbms-115	132	16	at	at	ADP
aijbms-115	132	17	5	5	NUM
aijbms-115	132	18	percent	percent	NOUN
aijbms-115	132	19	significant	significant	ADJ
aijbms-115	132	20	level	level	NOUN
aijbms-115	132	21	suggesting	suggest	VERB
aijbms-115	132	22	that	that	SCONJ
aijbms-115	132	23	an	an	DET
aijbms-115	132	24	increase	increase	NOUN
aijbms-115	132	25	in	in	ADP
aijbms-115	132	26	npl	npl	PROPN
aijbms-115	132	27	/	/	SYM
aijbms-115	132	28	tl	tl	PROPN
aijbms-115	132	29	&	&	CCONJ
aijbms-115	132	30	crr	crr	PROPN
aijbms-115	132	31	will	will	AUX
aijbms-115	132	32	result	result	VERB
aijbms-115	132	33	to	to	ADP
aijbms-115	132	34	a	a	DET
aijbms-115	132	35	reduction	reduction	NOUN
aijbms-115	132	36	in	in	ADP
aijbms-115	132	37	roa	roa	NOUN
aijbms-115	132	38	which	which	PRON
aijbms-115	132	39	means	mean	VERB
aijbms-115	132	40	a	a	DET
aijbms-115	132	41	reduction	reduction	NOUN
aijbms-115	132	42	in	in	ADP
aijbms-115	132	43	return	return	NOUN
aijbms-115	132	44	on	on	ADP
aijbms-115	132	45	asset	asset	NOUN
aijbms-115	132	46	(	(	PUNCT
aijbms-115	132	47	roa	roa	NOUN
aijbms-115	132	48	)	)	PUNCT
aijbms-115	132	49	used	use	VERB
aijbms-115	132	50	as	as	ADP
aijbms-115	132	51	proxy	proxy	NOUN
aijbms-115	132	52	for	for	ADP
aijbms-115	132	53	the	the	DET
aijbms-115	132	54	commercial	commercial	ADJ
aijbms-115	132	55	banks	bank	NOUN
aijbms-115	132	56	financial	financial	ADJ
aijbms-115	132	57	performance	performance	NOUN
aijbms-115	132	58	.	.	PUNCT
aijbms-115	133	1	this	this	DET
aijbms-115	133	2	result	result	NOUN
aijbms-115	133	3	is	be	AUX
aijbms-115	133	4	in	in	ADP
aijbms-115	133	5	line	line	NOUN
aijbms-115	133	6	with	with	ADP
aijbms-115	133	7	previous	previous	ADJ
aijbms-115	133	8	studies	study	NOUN
aijbms-115	133	9	conducted	conduct	VERB
aijbms-115	133	10	by	by	ADP
aijbms-115	133	11	joseph	joseph	PROPN
aijbms-115	133	12	&	&	CCONJ
aijbms-115	133	13	okike	okike	PROPN
aijbms-115	133	14	(	(	PUNCT
aijbms-115	133	15	2015	2015	NUM
aijbms-115	133	16	)	)	PUNCT
aijbms-115	133	17	and	and	CCONJ
aijbms-115	133	18	lydon	lydon	PROPN
aijbms-115	133	19	,	,	PUNCT
aijbms-115	133	20	peter	peter	PROPN
aijbms-115	133	21	&	&	CCONJ
aijbms-115	133	22	ebitare	ebitare	PROPN
aijbms-115	133	23	(	(	PUNCT
aijbms-115	133	24	2016	2016	NUM
aijbms-115	133	25	)	)	PUNCT
aijbms-115	133	26	using	use	VERB
aijbms-115	133	27	roa	roa	NOUN
aijbms-115	133	28	and	and	CCONJ
aijbms-115	133	29	return	return	VERB
aijbms-115	133	30	on	on	ADP
aijbms-115	133	31	capital	capital	NOUN
aijbms-115	133	32	employed	employ	VERB
aijbms-115	133	33	(	(	PUNCT
aijbms-115	133	34	roce	roce	NOUN
aijbms-115	133	35	)	)	PUNCT
aijbms-115	133	36	respectively	respectively	ADV
aijbms-115	133	37	.	.	PUNCT
aijbms-115	134	1	as	as	SCONJ
aijbms-115	134	2	proxy	proxy	NOUN
aijbms-115	134	3	for	for	ADP
aijbms-115	134	4	bank	bank	NOUN
aijbms-115	134	5	performance	performance	NOUN
aijbms-115	134	6	,	,	PUNCT
aijbms-115	134	7	meaning	mean	VERB
aijbms-115	134	8	that	that	SCONJ
aijbms-115	134	9	there	there	PRON
aijbms-115	134	10	is	be	VERB
aijbms-115	134	11	a	a	DET
aijbms-115	134	12	negative	negative	ADJ
aijbms-115	134	13	effect	effect	NOUN
aijbms-115	134	14	of	of	ADP
aijbms-115	134	15	nonperforming	nonperforme	VERB
aijbms-115	134	16	loan	loan	NOUN
aijbms-115	134	17	on	on	ADP
aijbms-115	134	18	the	the	DET
aijbms-115	134	19	financial	financial	ADJ
aijbms-115	134	20	performance	performance	NOUN
aijbms-115	134	21	of	of	ADP
aijbms-115	134	22	commercial	commercial	ADJ
aijbms-115	134	23	banks	bank	NOUN
aijbms-115	134	24	in	in	ADP
aijbms-115	134	25	nigeria	nigeria	PROPN
aijbms-115	134	26	.	.	PUNCT
aijbms-115	135	1	moreso	moreso	PROPN
aijbms-115	135	2	,	,	PUNCT
aijbms-115	135	3	the	the	DET
aijbms-115	135	4	r2	r2	PROPN
aijbms-115	135	5	value	value	NOUN
aijbms-115	135	6	reveals	reveal	VERB
aijbms-115	135	7	that	that	SCONJ
aijbms-115	135	8	the	the	DET
aijbms-115	135	9	explanatory	explanatory	ADJ
aijbms-115	135	10	variable	variable	NOUN
aijbms-115	135	11	in	in	ADP
aijbms-115	135	12	the	the	DET
aijbms-115	135	13	model	model	NOUN
aijbms-115	135	14	i.e	i.e	PROPN
aijbms-115	135	15	npl	npl	PROPN
aijbms-115	135	16	/	/	SYM
aijbms-115	135	17	tl	tl	PROPN
aijbms-115	135	18	,	,	PUNCT
aijbms-115	135	19	crr	crr	PROPN
aijbms-115	135	20	and	and	CCONJ
aijbms-115	135	21	ifr	ifr	PROPN
aijbms-115	135	22	accounted	account	VERB
aijbms-115	135	23	for	for	ADP
aijbms-115	135	24	about	about	ADV
aijbms-115	135	25	57	57	NUM
aijbms-115	135	26	percent	percent	NOUN
aijbms-115	135	27	of	of	ADP
aijbms-115	135	28	the	the	DET
aijbms-115	135	29	variation	variation	NOUN
aijbms-115	135	30	in	in	ADP
aijbms-115	135	31	the	the	DET
aijbms-115	135	32	dependent	dependent	ADJ
aijbms-115	135	33	variable	variable	ADJ
aijbms-115	135	34	roa	roa	NOUN
aijbms-115	135	35	,	,	PUNCT
aijbms-115	135	36	while	while	SCONJ
aijbms-115	135	37	the	the	DET
aijbms-115	135	38	43	43	NUM
aijbms-115	135	39	percent	percent	NOUN
aijbms-115	135	40	that	that	PRON
aijbms-115	135	41	is	be	AUX
aijbms-115	135	42	unaccounted	unaccounte	VERB
aijbms-115	135	43	for	for	ADP
aijbms-115	135	44	is	be	AUX
aijbms-115	135	45	due	due	ADJ
aijbms-115	135	46	to	to	ADP
aijbms-115	135	47	other	other	ADJ
aijbms-115	135	48	factors	factor	NOUN
aijbms-115	135	49	.	.	PUNCT
aijbms-115	136	1	the	the	DET
aijbms-115	136	2	result	result	NOUN
aijbms-115	136	3	shows	show	VERB
aijbms-115	136	4	that	that	SCONJ
aijbms-115	136	5	the	the	DET
aijbms-115	136	6	independent	independent	ADJ
aijbms-115	136	7	variables	variable	NOUN
aijbms-115	136	8	are	be	AUX
aijbms-115	136	9	good	good	ADJ
aijbms-115	136	10	predictors	predictor	NOUN
aijbms-115	136	11	of	of	ADP
aijbms-115	136	12	roa	roa	PROPN
aijbms-115	136	13	.	.	PUNCT
aijbms-115	137	1	for	for	ADP
aijbms-115	137	2	the	the	DET
aijbms-115	137	3	f	f	PROPN
aijbms-115	137	4	-	-	PUNCT
aijbms-115	137	5	statistic	statistic	NOUN
aijbms-115	137	6	,	,	PUNCT
aijbms-115	137	7	which	which	PRON
aijbms-115	137	8	apart	apart	ADV
aijbms-115	137	9	from	from	ADP
aijbms-115	137	10	the	the	DET
aijbms-115	137	11	adjusted	adjust	VERB
aijbms-115	137	12	r2	r2	NOUN
aijbms-115	137	13	also	also	ADV
aijbms-115	137	14	tells	tell	VERB
aijbms-115	137	15	about	about	ADP
aijbms-115	137	16	the	the	DET
aijbms-115	137	17	overall	overall	ADJ
aijbms-115	137	18	significance	significance	NOUN
aijbms-115	137	19	of	of	ADP
aijbms-115	137	20	the	the	DET
aijbms-115	137	21	model	model	NOUN
aijbms-115	137	22	,	,	PUNCT
aijbms-115	137	23	the	the	DET
aijbms-115	137	24	value	value	NOUN
aijbms-115	137	25	obtained	obtain	VERB
aijbms-115	137	26	through	through	ADP
aijbms-115	137	27	estimation	estimation	NOUN
aijbms-115	137	28	4.32146	4.32146	NUM
aijbms-115	137	29	shows	show	VERB
aijbms-115	137	30	how	how	SCONJ
aijbms-115	137	31	the	the	DET
aijbms-115	137	32	model	model	NOUN
aijbms-115	137	33	is	be	AUX
aijbms-115	137	34	highly	highly	ADV
aijbms-115	137	35	fit	fit	ADJ
aijbms-115	137	36	for	for	ADP
aijbms-115	137	37	the	the	DET
aijbms-115	137	38	analysis	analysis	NOUN
aijbms-115	137	39	.	.	PUNCT
aijbms-115	138	1	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	138	2	american	american	PROPN
aijbms-115	138	3	international	international	PROPN
aijbms-115	138	4	journal	journal	PROPN
aijbms-115	138	5	of	of	ADP
aijbms-115	138	6	business	business	NOUN
aijbms-115	138	7	and	and	CCONJ
aijbms-115	138	8	management	management	NOUN
aijbms-115	138	9	studies	study	NOUN
aijbms-115	138	10	vol	vol	NOUN
aijbms-115	138	11	.	.	PROPN
aijbms-115	139	1	1	1	NUM
aijbms-115	139	2	,	,	PUNCT
aijbms-115	139	3	no	no	INTJ
aijbms-115	139	4	.	.	NOUN
aijbms-115	139	5	2	2	NUM
aijbms-115	139	6	;	;	PUNCT
aijbms-115	139	7	2019	2019	NUM
aijbms-115	139	8	8	8	NUM
aijbms-115	139	9	9	9	NUM
aijbms-115	139	10	.	.	PUNCT
aijbms-115	139	11	conclusion	conclusion	NOUN
aijbms-115	139	12	and	and	CCONJ
aijbms-115	139	13	recommendation	recommendation	VERB
aijbms-115	139	14	the	the	DET
aijbms-115	139	15	study	study	NOUN
aijbms-115	139	16	examined	examine	VERB
aijbms-115	139	17	the	the	DET
aijbms-115	139	18	effect	effect	NOUN
aijbms-115	139	19	of	of	ADP
aijbms-115	139	20	non	non	ADJ
aijbms-115	139	21	-	-	ADJ
aijbms-115	139	22	performing	performing	ADJ
aijbms-115	139	23	loans	loan	NOUN
aijbms-115	139	24	on	on	ADP
aijbms-115	139	25	the	the	DET
aijbms-115	139	26	financial	financial	ADJ
aijbms-115	139	27	performance	performance	NOUN
aijbms-115	139	28	of	of	ADP
aijbms-115	139	29	commercial	commercial	ADJ
aijbms-115	139	30	banks	bank	NOUN
aijbms-115	139	31	in	in	ADP
aijbms-115	139	32	nigeria	nigeria	PROPN
aijbms-115	139	33	for	for	ADP
aijbms-115	139	34	the	the	DET
aijbms-115	139	35	period	period	NOUN
aijbms-115	139	36	1985	1985	NUM
aijbms-115	139	37	-	-	SYM
aijbms-115	139	38	2016	2016	NUM
aijbms-115	139	39	.	.	PUNCT
aijbms-115	140	1	secondary	secondary	ADJ
aijbms-115	140	2	aggregate	aggregate	ADJ
aijbms-115	140	3	data	datum	NOUN
aijbms-115	140	4	(	(	PUNCT
aijbms-115	140	5	figures	figure	NOUN
aijbms-115	140	6	)	)	PUNCT
aijbms-115	140	7	were	be	AUX
aijbms-115	140	8	collated	collate	VERB
aijbms-115	140	9	from	from	ADP
aijbms-115	140	10	the	the	DET
aijbms-115	140	11	annual	annual	ADJ
aijbms-115	140	12	reports	report	NOUN
aijbms-115	140	13	and	and	CCONJ
aijbms-115	140	14	publications	publication	NOUN
aijbms-115	140	15	of	of	ADP
aijbms-115	140	16	the	the	DET
aijbms-115	140	17	nigerian	nigerian	ADJ
aijbms-115	140	18	deposit	deposit	NOUN
aijbms-115	140	19	insurance	insurance	NOUN
aijbms-115	140	20	corporation	corporation	NOUN
aijbms-115	140	21	(	(	PUNCT
aijbms-115	140	22	ndic	ndic	ADJ
aijbms-115	140	23	)	)	PUNCT
aijbms-115	140	24	and	and	CCONJ
aijbms-115	140	25	the	the	DET
aijbms-115	140	26	central	central	ADJ
aijbms-115	140	27	bank	bank	PROPN
aijbms-115	140	28	of	of	ADP
aijbms-115	140	29	nigeria	nigeria	PROPN
aijbms-115	140	30	(	(	PUNCT
aijbms-115	140	31	cbn	cbn	PROPN
aijbms-115	140	32	)	)	PUNCT
aijbms-115	140	33	statistical	statistical	ADJ
aijbms-115	140	34	bulletin	bulletin	NOUN
aijbms-115	140	35	for	for	ADP
aijbms-115	140	36	various	various	ADJ
aijbms-115	140	37	years	year	NOUN
aijbms-115	140	38	.	.	PUNCT
aijbms-115	141	1	roa	roa	PROPN
aijbms-115	141	2	was	be	AUX
aijbms-115	141	3	employed	employ	VERB
aijbms-115	141	4	as	as	ADP
aijbms-115	141	5	proxy	proxy	NOUN
aijbms-115	141	6	for	for	ADP
aijbms-115	141	7	the	the	DET
aijbms-115	141	8	financial	financial	ADJ
aijbms-115	141	9	performance	performance	NOUN
aijbms-115	141	10	of	of	ADP
aijbms-115	141	11	commercial	commercial	ADJ
aijbms-115	141	12	banks	bank	NOUN
aijbms-115	141	13	which	which	PRON
aijbms-115	141	14	is	be	AUX
aijbms-115	141	15	the	the	DET
aijbms-115	141	16	dependent	dependent	ADJ
aijbms-115	141	17	variable	variable	NOUN
aijbms-115	141	18	,	,	PUNCT
aijbms-115	141	19	and	and	CCONJ
aijbms-115	141	20	on	on	ADP
aijbms-115	141	21	the	the	DET
aijbms-115	141	22	other	other	ADJ
aijbms-115	141	23	hand	hand	NOUN
aijbms-115	141	24	npl	npl	PROPN
aijbms-115	141	25	/	/	SYM
aijbms-115	141	26	tl	tl	PROPN
aijbms-115	141	27	,	,	PUNCT
aijbms-115	141	28	crr	crr	PROPN
aijbms-115	141	29	and	and	CCONJ
aijbms-115	141	30	ifr	ifr	PROPN
aijbms-115	141	31	were	be	AUX
aijbms-115	141	32	used	use	VERB
aijbms-115	141	33	as	as	ADP
aijbms-115	141	34	proxy	proxy	NOUN
aijbms-115	141	35	for	for	ADP
aijbms-115	141	36	nonperforming	nonperforme	VERB
aijbms-115	141	37	loans	loan	NOUN
aijbms-115	141	38	(	(	PUNCT
aijbms-115	141	39	the	the	DET
aijbms-115	141	40	independent	independent	ADJ
aijbms-115	141	41	variables	variable	NOUN
aijbms-115	141	42	)	)	PUNCT
aijbms-115	141	43	.	.	PUNCT
aijbms-115	142	1	a	a	DET
aijbms-115	142	2	multiple	multiple	ADJ
aijbms-115	142	3	regression	regression	NOUN
aijbms-115	142	4	model	model	NOUN
aijbms-115	142	5	was	be	AUX
aijbms-115	142	6	formulated	formulate	VERB
aijbms-115	142	7	to	to	PART
aijbms-115	142	8	examine	examine	VERB
aijbms-115	142	9	the	the	DET
aijbms-115	142	10	effect	effect	NOUN
aijbms-115	142	11	of	of	ADP
aijbms-115	142	12	the	the	DET
aijbms-115	142	13	variables	variable	NOUN
aijbms-115	142	14	;	;	PUNCT
aijbms-115	142	15	the	the	DET
aijbms-115	142	16	diagnostic	diagnostic	ADJ
aijbms-115	142	17	test	test	NOUN
aijbms-115	142	18	was	be	AUX
aijbms-115	142	19	carried	carry	VERB
aijbms-115	142	20	out	out	ADP
aijbms-115	142	21	to	to	PART
aijbms-115	142	22	check	check	VERB
aijbms-115	142	23	the	the	DET
aijbms-115	142	24	severity	severity	NOUN
aijbms-115	142	25	of	of	ADP
aijbms-115	142	26	the	the	DET
aijbms-115	142	27	multicollinearity	multicollinearity	NOUN
aijbms-115	142	28	,	,	PUNCT
aijbms-115	142	29	followed	follow	VERB
aijbms-115	142	30	by	by	ADP
aijbms-115	142	31	the	the	DET
aijbms-115	142	32	adf	adf	NOUN
aijbms-115	142	33	and	and	CCONJ
aijbms-115	142	34	the	the	DET
aijbms-115	142	35	pp	pp	PROPN
aijbms-115	142	36	unit	unit	NOUN
aijbms-115	142	37	root	root	PROPN
aijbms-115	142	38	test	test	NOUN
aijbms-115	142	39	,	,	PUNCT
aijbms-115	142	40	the	the	DET
aijbms-115	142	41	co	co	NOUN
aijbms-115	142	42	-	-	NOUN
aijbms-115	142	43	integration	integration	NOUN
aijbms-115	142	44	test	test	NOUN
aijbms-115	142	45	which	which	PRON
aijbms-115	142	46	shows	show	VERB
aijbms-115	142	47	that	that	SCONJ
aijbms-115	142	48	there	there	PRON
aijbms-115	142	49	is	be	VERB
aijbms-115	142	50	no	no	DET
aijbms-115	142	51	co	co	NOUN
aijbms-115	142	52	-	-	NOUN
aijbms-115	142	53	integration	integration	NOUN
aijbms-115	142	54	among	among	ADP
aijbms-115	142	55	the	the	DET
aijbms-115	142	56	variables	variable	NOUN
aijbms-115	142	57	and	and	CCONJ
aijbms-115	142	58	the	the	DET
aijbms-115	142	59	multiple	multiple	ADJ
aijbms-115	142	60	regression	regression	NOUN
aijbms-115	142	61	analysis	analysis	NOUN
aijbms-115	142	62	.	.	PUNCT
aijbms-115	143	1	the	the	DET
aijbms-115	143	2	unit	unit	NOUN
aijbms-115	143	3	root	root	NOUN
aijbms-115	143	4	tests	test	NOUN
aijbms-115	143	5	(	(	PUNCT
aijbms-115	143	6	i.e	i.e	ADP
aijbms-115	143	7	both	both	CCONJ
aijbms-115	143	8	the	the	DET
aijbms-115	143	9	adf	adf	PROPN
aijbms-115	143	10	&	&	CCONJ
aijbms-115	143	11	pp	pp	CCONJ
aijbms-115	143	12	)	)	PUNCT
aijbms-115	143	13	shows	show	VERB
aijbms-115	143	14	that	that	SCONJ
aijbms-115	143	15	all	all	DET
aijbms-115	143	16	the	the	DET
aijbms-115	143	17	variables	variable	NOUN
aijbms-115	143	18	of	of	ADP
aijbms-115	143	19	interest	interest	NOUN
aijbms-115	143	20	were	be	AUX
aijbms-115	143	21	integrated	integrate	VERB
aijbms-115	143	22	of	of	ADP
aijbms-115	143	23	order	order	NOUN
aijbms-115	143	24	1(1	1(1	NUM
aijbms-115	143	25	)	)	PUNCT
aijbms-115	143	26	and	and	CCONJ
aijbms-115	143	27	were	be	AUX
aijbms-115	143	28	stationary	stationary	ADJ
aijbms-115	143	29	at	at	ADP
aijbms-115	143	30	first	first	ADJ
aijbms-115	143	31	differencing	differencing	NOUN
aijbms-115	143	32	.	.	PUNCT
aijbms-115	144	1	the	the	DET
aijbms-115	144	2	multiple	multiple	ADJ
aijbms-115	144	3	regression	regression	NOUN
aijbms-115	144	4	results	result	NOUN
aijbms-115	144	5	show	show	VERB
aijbms-115	144	6	that	that	SCONJ
aijbms-115	144	7	npl	npl	PROPN
aijbms-115	144	8	/	/	SYM
aijbms-115	144	9	tl	tl	PROPN
aijbms-115	144	10	,	,	PUNCT
aijbms-115	144	11	&	&	CCONJ
aijbms-115	144	12	crr	crr	PROPN
aijbms-115	144	13	had	have	VERB
aijbms-115	144	14	statistically	statistically	ADV
aijbms-115	144	15	significant	significant	ADJ
aijbms-115	144	16	negative	negative	ADJ
aijbms-115	144	17	influence	influence	NOUN
aijbms-115	144	18	on	on	ADP
aijbms-115	144	19	roa	roa	PROPN
aijbms-115	144	20	,	,	PUNCT
aijbms-115	144	21	while	while	SCONJ
aijbms-115	144	22	ifr	ifr	PROPN
aijbms-115	144	23	had	have	VERB
aijbms-115	144	24	statistically	statistically	ADV
aijbms-115	144	25	insignificant	insignificant	ADJ
aijbms-115	144	26	negative	negative	ADJ
aijbms-115	144	27	influence	influence	NOUN
aijbms-115	144	28	on	on	ADP
aijbms-115	144	29	roa	roa	PROPN
aijbms-115	144	30	.	.	PUNCT
aijbms-115	145	1	it	it	PRON
aijbms-115	145	2	proved	prove	VERB
aijbms-115	145	3	that	that	SCONJ
aijbms-115	145	4	non	non	ADJ
aijbms-115	145	5	-	-	ADJ
aijbms-115	145	6	performing	perform	VERB
aijbms-115	145	7	loan	loan	NOUN
aijbms-115	145	8	had	have	VERB
aijbms-115	145	9	a	a	DET
aijbms-115	145	10	negative	negative	ADJ
aijbms-115	145	11	effect	effect	NOUN
aijbms-115	145	12	on	on	ADP
aijbms-115	145	13	the	the	DET
aijbms-115	145	14	financial	financial	ADJ
aijbms-115	145	15	performance	performance	NOUN
aijbms-115	145	16	of	of	ADP
aijbms-115	145	17	commercial	commercial	ADJ
aijbms-115	145	18	banks	bank	NOUN
aijbms-115	145	19	in	in	ADP
aijbms-115	145	20	nigeria	nigeria	PROPN
aijbms-115	145	21	.	.	PUNCT
aijbms-115	146	1	the	the	DET
aijbms-115	146	2	effect	effect	NOUN
aijbms-115	146	3	of	of	ADP
aijbms-115	146	4	the	the	DET
aijbms-115	146	5	above	above	ADJ
aijbms-115	146	6	is	be	AUX
aijbms-115	146	7	that	that	SCONJ
aijbms-115	146	8	any	any	DET
aijbms-115	146	9	increase	increase	NOUN
aijbms-115	146	10	in	in	ADP
aijbms-115	146	11	the	the	DET
aijbms-115	146	12	volume	volume	NOUN
aijbms-115	146	13	of	of	ADP
aijbms-115	146	14	non	non	ADJ
aijbms-115	146	15	-	-	ADJ
aijbms-115	146	16	performing	perform	VERB
aijbms-115	146	17	loan	loan	NOUN
aijbms-115	146	18	would	would	AUX
aijbms-115	146	19	reduce	reduce	VERB
aijbms-115	146	20	the	the	DET
aijbms-115	146	21	financial	financial	ADJ
aijbms-115	146	22	performance	performance	NOUN
aijbms-115	146	23	of	of	ADP
aijbms-115	146	24	commercial	commercial	ADJ
aijbms-115	146	25	banks	bank	NOUN
aijbms-115	146	26	in	in	ADP
aijbms-115	146	27	nigeria	nigeria	PROPN
aijbms-115	146	28	.	.	PUNCT
aijbms-115	147	1	consequently	consequently	ADV
aijbms-115	147	2	,	,	PUNCT
aijbms-115	147	3	upon	upon	SCONJ
aijbms-115	147	4	the	the	DET
aijbms-115	147	5	findings	finding	NOUN
aijbms-115	147	6	of	of	ADP
aijbms-115	147	7	the	the	DET
aijbms-115	147	8	study	study	NOUN
aijbms-115	147	9	,	,	PUNCT
aijbms-115	147	10	the	the	DET
aijbms-115	147	11	following	follow	VERB
aijbms-115	147	12	recommendations	recommendation	NOUN
aijbms-115	147	13	were	be	AUX
aijbms-115	147	14	made	make	VERB
aijbms-115	147	15	:	:	PUNCT
aijbms-115	147	16	that	that	SCONJ
aijbms-115	147	17	the	the	DET
aijbms-115	147	18	regulatory	regulatory	ADJ
aijbms-115	147	19	authorities	authority	NOUN
aijbms-115	147	20	in	in	ADP
aijbms-115	147	21	nigeria	nigeria	PROPN
aijbms-115	147	22	should	should	AUX
aijbms-115	147	23	(	(	PUNCT
aijbms-115	147	24	through	through	ADP
aijbms-115	147	25	the	the	DET
aijbms-115	147	26	asset	asset	NOUN
aijbms-115	147	27	management	management	NOUN
aijbms-115	147	28	corporation	corporation	NOUN
aijbms-115	147	29	of	of	ADP
aijbms-115	147	30	nigeria	nigeria	PROPN
aijbms-115	147	31	amcon	amcon	PROPN
aijbms-115	147	32	)	)	PUNCT
aijbms-115	147	33	create	create	VERB
aijbms-115	147	34	and	and	CCONJ
aijbms-115	147	35	support	support	VERB
aijbms-115	147	36	an	an	DET
aijbms-115	147	37	environment	environment	NOUN
aijbms-115	147	38	where	where	SCONJ
aijbms-115	147	39	commercial	commercial	ADJ
aijbms-115	147	40	banks	bank	NOUN
aijbms-115	147	41	in	in	ADP
aijbms-115	147	42	nigeria	nigeria	PROPN
aijbms-115	147	43	can	can	AUX
aijbms-115	147	44	have	have	VERB
aijbms-115	147	45	a	a	DET
aijbms-115	147	46	strong	strong	ADJ
aijbms-115	147	47	risk	risk	NOUN
aijbms-115	147	48	management	management	NOUN
aijbms-115	147	49	practices	practice	NOUN
aijbms-115	147	50	,	,	PUNCT
aijbms-115	147	51	by	by	ADP
aijbms-115	147	52	strengthening	strengthen	VERB
aijbms-115	147	53	the	the	DET
aijbms-115	147	54	bank	bank	NOUN
aijbms-115	147	55	’s	’s	PART
aijbms-115	147	56	internal	internal	ADJ
aijbms-115	147	57	risk	risk	NOUN
aijbms-115	147	58	management	management	NOUN
aijbms-115	147	59	process	process	NOUN
aijbms-115	147	60	of	of	ADP
aijbms-115	147	61	identification	identification	NOUN
aijbms-115	147	62	,	,	PUNCT
aijbms-115	147	63	measurement	measurement	NOUN
aijbms-115	147	64	and	and	CCONJ
aijbms-115	147	65	monitoring	monitoring	NOUN
aijbms-115	147	66	of	of	ADP
aijbms-115	147	67	risk	risk	NOUN
aijbms-115	147	68	.	.	PUNCT
aijbms-115	148	1	considering	consider	VERB
aijbms-115	148	2	the	the	DET
aijbms-115	148	3	negative	negative	ADJ
aijbms-115	148	4	correlation	correlation	NOUN
aijbms-115	148	5	that	that	PRON
aijbms-115	148	6	crr	crr	PROPN
aijbms-115	148	7	had	have	VERB
aijbms-115	148	8	on	on	ADP
aijbms-115	148	9	performance	performance	NOUN
aijbms-115	148	10	,	,	PUNCT
aijbms-115	148	11	the	the	DET
aijbms-115	148	12	study	study	NOUN
aijbms-115	148	13	therefore	therefore	ADV
aijbms-115	148	14	,	,	PUNCT
aijbms-115	148	15	recommends	recommend	VERB
aijbms-115	148	16	that	that	SCONJ
aijbms-115	148	17	commercial	commercial	ADJ
aijbms-115	148	18	banks	bank	NOUN
aijbms-115	148	19	should	should	AUX
aijbms-115	148	20	come	come	VERB
aijbms-115	148	21	up	up	ADP
aijbms-115	148	22	with	with	ADP
aijbms-115	148	23	innovative	innovative	ADJ
aijbms-115	148	24	ways	way	NOUN
aijbms-115	148	25	of	of	ADP
aijbms-115	148	26	boosting	boost	VERB
aijbms-115	148	27	their	their	PRON
aijbms-115	148	28	internal	internal	ADJ
aijbms-115	148	29	financial	financial	ADJ
aijbms-115	148	30	capacity	capacity	NOUN
aijbms-115	148	31	to	to	PART
aijbms-115	148	32	be	be	AUX
aijbms-115	148	33	able	able	ADJ
aijbms-115	148	34	to	to	PART
aijbms-115	148	35	handle	handle	VERB
aijbms-115	148	36	any	any	DET
aijbms-115	148	37	possible	possible	ADJ
aijbms-115	148	38	policy	policy	NOUN
aijbms-115	148	39	movement	movement	NOUN
aijbms-115	148	40	(	(	PUNCT
aijbms-115	148	41	changes	change	NOUN
aijbms-115	148	42	)	)	PUNCT
aijbms-115	148	43	in	in	ADP
aijbms-115	148	44	crr	crr	PROPN
aijbms-115	148	45	and	and	CCONJ
aijbms-115	148	46	inflation	inflation	NOUN
aijbms-115	148	47	rate	rate	NOUN
aijbms-115	148	48	.	.	PUNCT
aijbms-115	149	1	references	reference	NOUN
aijbms-115	149	2	acho	acho	PROPN
aijbms-115	149	3	,	,	PUNCT
aijbms-115	149	4	f.	f.	PROPN
aijbms-115	149	5	t.	t.	PROPN
aijbms-115	149	6	,	,	PUNCT
aijbms-115	149	7	&	&	CCONJ
aijbms-115	149	8	tegnuh	tegnuh	PROPN
aijbms-115	149	9	,	,	PUNCT
aijbms-115	149	10	n.	n.	PROPN
aijbms-115	149	11	c.	c.	PROPN
aijbms-115	149	12	(	(	PUNCT
aijbms-115	149	13	2008	2008	NUM
aijbms-115	149	14	)	)	PUNCT
aijbms-115	149	15	,	,	PUNCT
aijbms-115	149	16	bank	bank	NOUN
aijbms-115	149	17	performance	performance	NOUN
aijbms-115	149	18	and	and	CCONJ
aijbms-115	149	19	credit	credit	NOUN
aijbms-115	149	20	risk	risk	NOUN
aijbms-115	149	21	management	management	NOUN
aijbms-115	149	22	,	,	PUNCT
aijbms-115	149	23	master	master	NOUN
aijbms-115	149	24	degree	degree	NOUN
aijbms-115	149	25	project	project	NOUN
aijbms-115	149	26	school	school	NOUN
aijbms-115	149	27	of	of	ADP
aijbms-115	149	28	technology	technology	NOUN
aijbms-115	149	29	and	and	CCONJ
aijbms-115	149	30	society	society	NOUN
aijbms-115	149	31	,	,	PUNCT
aijbms-115	149	32	university	university	NOUN
aijbms-115	149	33	of	of	ADP
aijbms-115	149	34	skovde	skovde	PROPN
aijbms-115	149	35	press	press	PROPN
aijbms-115	149	36	.	.	PUNCT
aijbms-115	150	1	ahmad	ahmad	PROPN
aijbms-115	150	2	,	,	PUNCT
aijbms-115	150	3	f.	f.	PROPN
aijbms-115	150	4	,	,	PUNCT
aijbms-115	150	5	&	&	CCONJ
aijbms-115	150	6	bashir	bashir	PROPN
aijbms-115	150	7	,	,	PUNCT
aijbms-115	150	8	t.	t.	PROPN
aijbms-115	150	9	(	(	PUNCT
aijbms-115	150	10	2013	2013	NUM
aijbms-115	150	11	)	)	PUNCT
aijbms-115	150	12	.	.	PUNCT
aijbms-115	151	1	explanatory	explanatory	ADJ
aijbms-115	151	2	power	power	NOUN
aijbms-115	151	3	of	of	ADP
aijbms-115	151	4	bank	bank	NOUN
aijbms-115	151	5	specific	specific	ADJ
aijbms-115	151	6	variables	variable	NOUN
aijbms-115	151	7	as	as	ADP
aijbms-115	151	8	determinants	determinant	NOUN
aijbms-115	151	9	of	of	ADP
aijbms-115	151	10	npls	npls	NOUN
aijbms-115	151	11	:	:	PUNCT
aijbms-115	151	12	evidence	evidence	NOUN
aijbms-115	151	13	form	form	VERB
aijbms-115	151	14	pakistan	pakistan	ADJ
aijbms-115	151	15	banking	banking	NOUN
aijbms-115	151	16	sector	sector	NOUN
aijbms-115	151	17	.	.	PUNCT
aijbms-115	152	1	world	world	NOUN
aijbms-115	152	2	applied	apply	VERB
aijbms-115	152	3	sciences	science	NOUN
aijbms-115	152	4	journal	journal	NOUN
aijbms-115	152	5	,	,	PUNCT
aijbms-115	152	6	22(9	22(9	NUM
aijbms-115	152	7	)	)	PUNCT
aijbms-115	152	8	,	,	PUNCT
aijbms-115	152	9	1220–1231	1220–1231	NUM
aijbms-115	152	10	.	.	PUNCT
aijbms-115	153	1	ahmad	ahmad	PROPN
aijbms-115	153	2	,	,	PUNCT
aijbms-115	153	3	n.h	n.h	PROPN
aijbms-115	153	4	.	.	PROPN
aijbms-115	153	5	and	and	CCONJ
aijbms-115	153	6	ariff	ariff	PROPN
aijbms-115	153	7	,	,	PUNCT
aijbms-115	153	8	m.	m.	NOUN
aijbms-115	153	9	(	(	PUNCT
aijbms-115	153	10	2007).multi	2007).multi	NUM
aijbms-115	153	11	-	-	PUNCT
aijbms-115	153	12	country	country	NOUN
aijbms-115	153	13	study	study	NOUN
aijbms-115	153	14	of	of	ADP
aijbms-115	153	15	bank	bank	NOUN
aijbms-115	153	16	credit	credit	NOUN
aijbms-115	153	17	risk	risk	NOUN
aijbms-115	153	18	determinants	determinant	NOUN
aijbms-115	153	19	,	,	PUNCT
aijbms-115	153	20	international	international	ADJ
aijbms-115	153	21	journal	journal	NOUN
aijbms-115	153	22	of	of	ADP
aijbms-115	153	23	banking	banking	NOUN
aijbms-115	153	24	and	and	CCONJ
aijbms-115	153	25	finance	finance	NOUN
aijbms-115	153	26	,	,	PUNCT
aijbms-115	153	27	5(1	5(1	NUM
aijbms-115	153	28	)	)	PUNCT
aijbms-115	153	29	,	,	PUNCT
aijbms-115	153	30	135	135	NUM
aijbms-115	153	31	-	-	SYM
aijbms-115	153	32	152	152	NUM
aijbms-115	153	33	.	.	PUNCT
aijbms-115	154	1	athanasoglou	athanasoglou	PROPN
aijbms-115	154	2	,	,	PUNCT
aijbms-115	154	3	p.	p.	PROPN
aijbms-115	154	4	p.	p.	PROPN
aijbms-115	154	5	,	,	PUNCT
aijbms-115	154	6	brissimis	brissimis	PROPN
aijbms-115	154	7	,	,	PUNCT
aijbms-115	154	8	s.	s.	PROPN
aijbms-115	154	9	n.	n.	PROPN
aijbms-115	154	10	,	,	PUNCT
aijbms-115	154	11	&	&	CCONJ
aijbms-115	154	12	delis	deli	NOUN
aijbms-115	154	13	,	,	PUNCT
aijbms-115	154	14	m.	m.	NOUN
aijbms-115	154	15	d.	d.	PROPN
aijbms-115	154	16	(	(	PUNCT
aijbms-115	154	17	2008	2008	NUM
aijbms-115	154	18	)	)	PUNCT
aijbms-115	154	19	.	.	PUNCT
aijbms-115	155	1	bank	bank	NOUN
aijbms-115	155	2	-	-	PUNCT
aijbms-115	155	3	specific	specific	ADJ
aijbms-115	155	4	,	,	PUNCT
aijbms-115	155	5	industry	industry	NOUN
aijbms-115	155	6	-	-	PUNCT
aijbms-115	155	7	specific	specific	ADJ
aijbms-115	155	8	and	and	CCONJ
aijbms-115	155	9	macroeconomic	macroeconomic	ADJ
aijbms-115	155	10	determinants	determinant	NOUN
aijbms-115	155	11	of	of	ADP
aijbms-115	155	12	bank	bank	NOUN
aijbms-115	155	13	profitability	profitability	NOUN
aijbms-115	155	14	,	,	PUNCT
aijbms-115	155	15	journal	journal	NOUN
aijbms-115	155	16	of	of	ADP
aijbms-115	155	17	international	international	ADJ
aijbms-115	155	18	financial	financial	ADJ
aijbms-115	155	19	markets	market	NOUN
aijbms-115	155	20	,	,	PUNCT
aijbms-115	155	21	institutions	institution	NOUN
aijbms-115	155	22	and	and	CCONJ
aijbms-115	155	23	money	money	NOUN
aijbms-115	155	24	,	,	PUNCT
aijbms-115	155	25	18(2	18(2	NUM
aijbms-115	155	26	)	)	PUNCT
aijbms-115	155	27	,	,	PUNCT
aijbms-115	155	28	121	121	NUM
aijbms-115	155	29	-	-	SYM
aijbms-115	155	30	136	136	NUM
aijbms-115	155	31	.	.	PUNCT
aijbms-115	156	1	bofondi	bofondi	PROPN
aijbms-115	156	2	,	,	PUNCT
aijbms-115	156	3	m.	m.	NOUN
aijbms-115	156	4	&	&	CCONJ
aijbms-115	156	5	gobbi	gobbi	PROPN
aijbms-115	156	6	,	,	PUNCT
aijbms-115	156	7	g.	g.	PROPN
aijbms-115	156	8	(	(	PUNCT
aijbms-115	156	9	2003	2003	NUM
aijbms-115	156	10	)	)	PUNCT
aijbms-115	156	11	.	.	PUNCT
aijbms-115	157	1	bad	bad	ADJ
aijbms-115	157	2	loans	loan	NOUN
aijbms-115	157	3	and	and	CCONJ
aijbms-115	157	4	entry	entry	NOUN
aijbms-115	157	5	in	in	ADP
aijbms-115	157	6	local	local	ADJ
aijbms-115	157	7	credit	credit	NOUN
aijbms-115	157	8	markets	market	NOUN
aijbms-115	157	9	.	.	PUNCT
aijbms-115	158	1	rome	rome	PROPN
aijbms-115	158	2	:	:	PUNCT
aijbms-115	159	1	bank	bank	PROPN
aijbms-115	159	2	of	of	ADP
aijbms-115	159	3	italyresearch	italyresearch	PROPN
aijbms-115	159	4	department	department	PROPN
aijbms-115	159	5	.	.	PUNCT
aijbms-115	160	1	buncic	buncic	PROPN
aijbms-115	160	2	,	,	PUNCT
aijbms-115	160	3	d.	d.	PROPN
aijbms-115	160	4	and	and	CCONJ
aijbms-115	160	5	melecky	melecky	PROPN
aijbms-115	160	6	,	,	PUNCT
aijbms-115	160	7	m.	m.	NOUN
aijbms-115	160	8	(	(	PUNCT
aijbms-115	160	9	2012	2012	NUM
aijbms-115	160	10	)	)	PUNCT
aijbms-115	160	11	.	.	PUNCT
aijbms-115	161	1	macro	macro	PROPN
aijbms-115	161	2	prudential	prudential	PROPN
aijbms-115	161	3	stress	stress	NOUN
aijbms-115	161	4	testing	testing	NOUN
aijbms-115	161	5	of	of	ADP
aijbms-115	161	6	credit	credit	NOUN
aijbms-115	161	7	risk	risk	NOUN
aijbms-115	161	8	–	–	PUNCT
aijbms-115	161	9	a	a	DET
aijbms-115	161	10	practical	practical	ADJ
aijbms-115	161	11	approach	approach	NOUN
aijbms-115	161	12	for	for	ADP
aijbms-115	161	13	policy	policy	NOUN
aijbms-115	161	14	makers	maker	NOUN
aijbms-115	161	15	.	.	PUNCT
aijbms-115	162	1	world	world	PROPN
aijbms-115	162	2	bank	bank	PROPN
aijbms-115	162	3	policy	policy	NOUN
aijbms-115	162	4	research	research	NOUN
aijbms-115	162	5	working	working	NOUN
aijbms-115	162	6	paper	paper	NOUN
aijbms-115	162	7	no	no	INTJ
aijbms-115	162	8	.	.	PROPN
aijbms-115	162	9	5936	5936	NUM
aijbms-115	162	10	central	central	ADJ
aijbms-115	162	11	bank	bank	NOUN
aijbms-115	162	12	of	of	ADP
aijbms-115	162	13	nigeria	nigeria	PROPN
aijbms-115	162	14	(	(	PUNCT
aijbms-115	162	15	cbn	cbn	PROPN
aijbms-115	162	16	)	)	PUNCT
aijbms-115	162	17	2010	2010	NUM
aijbms-115	162	18	prudential	prudential	PROPN
aijbms-115	162	19	guidelines	guideline	NOUN
aijbms-115	162	20	for	for	ADP
aijbms-115	162	21	deposit	deposit	NOUN
aijbms-115	162	22	money	money	NOUN
aijbms-115	162	23	banks	bank	NOUN
aijbms-115	162	24	in	in	ADP
aijbms-115	162	25	nigeria	nigeria	PROPN
aijbms-115	162	26	.	.	PUNCT
aijbms-115	163	1	central	central	PROPN
aijbms-115	163	2	bank	bank	PROPN
aijbms-115	163	3	of	of	ADP
aijbms-115	163	4	nigeria	nigeria	PROPN
aijbms-115	163	5	(	(	PUNCT
aijbms-115	163	6	cbn	cbn	PROPN
aijbms-115	163	7	)	)	PUNCT
aijbms-115	163	8	2016	2016	NUM
aijbms-115	163	9	prudential	prudential	PROPN
aijbms-115	163	10	guidelines	guideline	NOUN
aijbms-115	163	11	for	for	ADP
aijbms-115	163	12	deposit	deposit	NOUN
aijbms-115	163	13	money	money	NOUN
aijbms-115	163	14	banks	bank	NOUN
aijbms-115	163	15	in	in	ADP
aijbms-115	163	16	nigeria	nigeria	PROPN
aijbms-115	163	17	.	.	PUNCT
aijbms-115	164	1	dornbusch	dornbusch	PROPN
aijbms-115	164	2	,	,	PUNCT
aijbms-115	164	3	r.	r.	PROPN
aijbms-115	164	4	,	,	PUNCT
aijbms-115	164	5	&	&	CCONJ
aijbms-115	164	6	fischer	fischer	PROPN
aijbms-115	164	7	,	,	PUNCT
aijbms-115	164	8	s.	s.	PROPN
aijbms-115	164	9	(	(	PUNCT
aijbms-115	164	10	1990	1990	NUM
aijbms-115	164	11	)	)	PUNCT
aijbms-115	164	12	.	.	PUNCT
aijbms-115	165	1	macroeconomics	macroeconomic	NOUN
aijbms-115	165	2	.	.	PUNCT
aijbms-115	166	1	(	(	PUNCT
aijbms-115	166	2	5th	5th	ADJ
aijbms-115	166	3	ed	ed	NOUN
aijbms-115	166	4	.	.	PUNCT
aijbms-115	166	5	)	)	PUNCT
aijbms-115	166	6	.	.	PUNCT
aijbms-115	167	1	mcgraw	mcgraw	PROPN
aijbms-115	167	2	-	-	PUNCT
aijbms-115	167	3	hill	hill	PROPN
aijbms-115	167	4	,	,	PUNCT
aijbms-115	167	5	inc	inc	PROPN
aijbms-115	167	6	.	.	PROPN
aijbms-115	167	7	ekanayake	ekanayake	PROPN
aijbms-115	167	8	,	,	PUNCT
aijbms-115	167	9	e.m	e.m	PROPN
aijbms-115	167	10	.	.	PROPN
aijbms-115	167	11	n.n	n.n	PROPN
aijbms-115	167	12	.	.	PROPN
aijbms-115	167	13	and	and	CCONJ
aijbms-115	167	14	azeez	azeez	PROPN
aijbms-115	167	15	a.a	a.a	PROPN
aijbms-115	167	16	.	.	PROPN
aijbms-115	167	17	,	,	PUNCT
aijbms-115	167	18	(	(	PUNCT
aijbms-115	167	19	2015	2015	NUM
aijbms-115	167	20	)	)	PUNCT
aijbms-115	167	21	determinants	determinant	NOUN
aijbms-115	167	22	of	of	ADP
aijbms-115	167	23	nonperforming	nonperforme	VERB
aijbms-115	167	24	loans	loan	NOUN
aijbms-115	167	25	in	in	ADP
aijbms-115	167	26	licensed	licensed	ADJ
aijbms-115	167	27	commercial	commercial	ADJ
aijbms-115	167	28	banks	bank	NOUN
aijbms-115	167	29	:	:	PUNCT
aijbms-115	167	30	evidence	evidence	NOUN
aijbms-115	167	31	from	from	ADP
aijbms-115	167	32	sri	sri	PROPN
aijbms-115	167	33	lank	lank	PROPN
aijbms-115	167	34	.	.	PUNCT
aijbms-115	168	1	asian	asian	ADJ
aijbms-115	168	2	economic	economic	ADJ
aijbms-115	168	3	and	and	CCONJ
aijbms-115	168	4	financial	financial	ADJ
aijbms-115	168	5	review	review	NOUN
aijbms-115	168	6	5	5	NUM
aijbms-115	168	7	(	(	PUNCT
aijbms-115	168	8	6	6	NUM
aijbms-115	168	9	)	)	PUNCT
aijbms-115	168	10	868	868	NUM
aijbms-115	168	11	-	-	SYM
aijbms-115	168	12	882	882	NUM
aijbms-115	168	13	farhan	farhan	NOUN
aijbms-115	168	14	,	,	PUNCT
aijbms-115	168	15	m	m	PROPN
aijbms-115	168	16	,	,	PUNCT
aijbms-115	168	17	sattar	sattar	PROPN
aijbms-115	168	18	,	,	PUNCT
aijbms-115	168	19	a	a	PRON
aijbms-115	168	20	,	,	PUNCT
aijbms-115	168	21	chaudhry	chaudhry	PROPN
aijbms-115	168	22	,	,	PUNCT
aijbms-115	168	23	a	a	DET
aijbms-115	168	24	,	,	PUNCT
aijbms-115	168	25	h	h	NOUN
aijbms-115	168	26	,	,	PUNCT
aijbms-115	168	27	khalil	khalil	PROPN
aijbms-115	168	28	,	,	PUNCT
aijbms-115	168	29	f.	f.	PROPN
aijbms-115	168	30	(	(	PUNCT
aijbms-115	168	31	2012	2012	NUM
aijbms-115	168	32	)	)	PUNCT
aijbms-115	168	33	economic	economic	ADJ
aijbms-115	168	34	determinants	determinant	NOUN
aijbms-115	168	35	of	of	ADP
aijbms-115	168	36	non	non	ADJ
aijbms-115	168	37	-	-	ADJ
aijbms-115	168	38	performing	performing	ADJ
aijbms-115	168	39	loans	loan	NOUN
aijbms-115	168	40	:	:	PUNCT
aijbms-115	168	41	perception	perception	NOUN
aijbms-115	168	42	of	of	ADP
aijbms-115	168	43	pakistani	pakistani	ADJ
aijbms-115	168	44	bankers	banker	NOUN
aijbms-115	168	45	,	,	PUNCT
aijbms-115	168	46	european	european	PROPN
aijbms-115	168	47	journal	journal	PROPN
aijbms-115	168	48	of	of	ADP
aijbms-115	168	49	business	business	NOUN
aijbms-115	168	50	management	management	NOUN
aijbms-115	168	51	volume	volume	NOUN
aijbms-115	168	52	5	5	NUM
aijbms-115	168	53	pp	pp	ADP
aijbms-115	168	54	11	11	NUM
aijbms-115	168	55	-	-	SYM
aijbms-115	168	56	22	22	NUM
aijbms-115	168	57	golin	golin	NOUN
aijbms-115	168	58	,	,	PUNCT
aijbms-115	168	59	j.	j.	PROPN
aijbms-115	168	60	(	(	PUNCT
aijbms-115	168	61	2001	2001	NUM
aijbms-115	168	62	)	)	PUNCT
aijbms-115	168	63	.	.	PUNCT
aijbms-115	169	1	the	the	DET
aijbms-115	169	2	bank	bank	NOUN
aijbms-115	169	3	credit	credit	NOUN
aijbms-115	169	4	analysis	analysis	NOUN
aijbms-115	169	5	handbook	handbook	NOUN
aijbms-115	169	6	:	:	PUNCT
aijbms-115	169	7	a	a	DET
aijbms-115	169	8	guide	guide	NOUN
aijbms-115	169	9	for	for	ADP
aijbms-115	169	10	analysts	analyst	NOUN
aijbms-115	169	11	,	,	PUNCT
aijbms-115	169	12	bankers	banker	NOUN
aijbms-115	169	13	and	and	CCONJ
aijbms-115	169	14	investors	investor	NOUN
aijbms-115	169	15	.	.	PUNCT
aijbms-115	170	1	john	john	PROPN
aijbms-115	170	2	wiley	wiley	PROPN
aijbms-115	170	3	&	&	CCONJ
aijbms-115	170	4	sons	sons	PROPN
aijbms-115	170	5	(	(	PUNCT
aijbms-115	170	6	asia	asia	PROPN
aijbms-115	170	7	)	)	PUNCT
aijbms-115	170	8	.	.	PUNCT
aijbms-115	171	1	hou	hou	PROPN
aijbms-115	171	2	,	,	PUNCT
aijbms-115	171	3	y	y	PROPN
aijbms-115	171	4	&	&	CCONJ
aijbms-115	171	5	dickinson	dickinson	PROPN
aijbms-115	171	6	,	,	PUNCT
aijbms-115	171	7	d.(2007	d.(2007	PROPN
aijbms-115	171	8	)	)	PUNCT
aijbms-115	171	9	.	.	PUNCT
aijbms-115	172	1	“	"	PUNCT
aijbms-115	172	2	the	the	DET
aijbms-115	172	3	non	non	ADJ
aijbms-115	172	4	-	-	ADJ
aijbms-115	172	5	performing	performing	ADJ
aijbms-115	172	6	loans	loan	NOUN
aijbms-115	172	7	:	:	PUNCT
aijbms-115	172	8	some	some	DET
aijbms-115	172	9	bank	bank	NOUN
aijbms-115	172	10	-	-	PUNCT
aijbms-115	172	11	level	level	NOUN
aijbms-115	172	12	evidences	evidence	NOUN
aijbms-115	172	13	,	,	PUNCT
aijbms-115	172	14	research	research	NOUN
aijbms-115	172	15	conference	conference	NOUN
aijbms-115	172	16	on	on	ADP
aijbms-115	172	17	safety	safety	NOUN
aijbms-115	172	18	and	and	CCONJ
aijbms-115	172	19	efficiency	efficiency	NOUN
aijbms-115	172	20	of	of	ADP
aijbms-115	172	21	the	the	DET
aijbms-115	172	22	financial	financial	ADJ
aijbms-115	172	23	system	system	NOUN
aijbms-115	172	24	.	.	PUNCT
aijbms-115	173	1	joseph	joseph	PROPN
aijbms-115	173	2	and	and	CCONJ
aijbms-115	173	3	okike	okike	ADJ
aijbms-115	173	4	(	(	PUNCT
aijbms-115	173	5	2015	2015	NUM
aijbms-115	173	6	)	)	PUNCT
aijbms-115	173	7	the	the	DET
aijbms-115	173	8	impact	impact	NOUN
aijbms-115	173	9	of	of	ADP
aijbms-115	173	10	non	non	ADJ
aijbms-115	173	11	-	-	ADJ
aijbms-115	173	12	performing	performing	ADJ
aijbms-115	173	13	loans	loan	NOUN
aijbms-115	173	14	on	on	ADP
aijbms-115	173	15	firm	firm	ADJ
aijbms-115	173	16	profitability	profitability	NOUN
aijbms-115	173	17	:	:	PUNCT
aijbms-115	173	18	a	a	DET
aijbms-115	173	19	focus	focus	NOUN
aijbms-115	173	20	on	on	ADP
aijbms-115	173	21	the	the	DET
aijbms-115	173	22	nigerian	nigerian	ADJ
aijbms-115	173	23	banking	banking	NOUN
aijbms-115	173	24	industry	industry	NOUN
aijbms-115	173	25	.	.	PUNCT
aijbms-115	174	1	american	american	PROPN
aijbms-115	174	2	research	research	PROPN
aijbms-115	174	3	journal	journal	PROPN
aijbms-115	174	4	of	of	ADP
aijbms-115	174	5	business	business	NOUN
aijbms-115	174	6	and	and	CCONJ
aijbms-115	174	7	management	management	NOUN
aijbms-115	174	8	issn	issn	VERB
aijbms-115	174	9	2379	2379	NUM
aijbms-115	174	10	-	-	SYM
aijbms-115	174	11	1047	1047	NUM
aijbms-115	174	12	volume	volume	NOUN
aijbms-115	174	13	1	1	NUM
aijbms-115	174	14	.	.	PUNCT
aijbms-115	175	1	klein	klein	PROPN
aijbms-115	175	2	,	,	PUNCT
aijbms-115	175	3	n.	n.	PROPN
aijbms-115	175	4	(	(	PUNCT
aijbms-115	175	5	2013	2013	NUM
aijbms-115	175	6	)	)	PUNCT
aijbms-115	175	7	.	.	PUNCT
aijbms-115	176	1	non	non	ADJ
aijbms-115	176	2	-	-	ADJ
aijbms-115	176	3	performing	performing	ADJ
aijbms-115	176	4	loans	loan	NOUN
aijbms-115	176	5	in	in	ADP
aijbms-115	176	6	cesee	cesee	NOUN
aijbms-115	176	7	:	:	PUNCT
aijbms-115	176	8	determinants	determinant	NOUN
aijbms-115	176	9	and	and	CCONJ
aijbms-115	176	10	impact	impact	NOUN
aijbms-115	176	11	on	on	ADP
aijbms-115	176	12	macroeconomic	macroeconomic	ADJ
aijbms-115	176	13	performance	performance	NOUN
aijbms-115	176	14	,	,	PUNCT
aijbms-115	176	15	imf	imf	PROPN
aijbms-115	176	16	working	working	PROPN
aijbms-115	176	17	paper	paper	NOUN
aijbms-115	176	18	,	,	PUNCT
aijbms-115	176	19	wp/13/72	wp/13/72	PROPN
aijbms-115	176	20	.	.	PUNCT
aijbms-115	177	1	www.acseusa.org/journal/index.php/aijbms	www.acseusa.org/journal/index.php/aijbms	PROPN
aijbms-115	177	2	american	american	PROPN
aijbms-115	177	3	international	international	PROPN
aijbms-115	177	4	journal	journal	PROPN
aijbms-115	177	5	of	of	ADP
aijbms-115	177	6	business	business	NOUN
aijbms-115	177	7	and	and	CCONJ
aijbms-115	177	8	management	management	NOUN
aijbms-115	177	9	studies	study	NOUN
aijbms-115	177	10	vol	vol	NOUN
aijbms-115	177	11	.	.	PROPN
aijbms-115	178	1	1	1	NUM
aijbms-115	178	2	,	,	PUNCT
aijbms-115	178	3	no	no	INTJ
aijbms-115	178	4	.	.	NOUN
aijbms-115	178	5	2	2	NUM
aijbms-115	178	6	;	;	PUNCT
aijbms-115	178	7	2019	2019	NUM
aijbms-115	178	8	9	9	NUM
aijbms-115	178	9	klein	klein	PROPN
aijbms-115	178	10	,	,	PUNCT
aijbms-115	178	11	n.	n.	PROPN
aijbms-115	178	12	(	(	PUNCT
aijbms-115	178	13	2014	2014	NUM
aijbms-115	178	14	)	)	PUNCT
aijbms-115	178	15	.	.	PUNCT
aijbms-115	179	1	non	non	ADJ
aijbms-115	179	2	-	-	ADJ
aijbms-115	179	3	performing	performing	ADJ
aijbms-115	179	4	loans	loan	NOUN
aijbms-115	179	5	in	in	ADP
aijbms-115	179	6	cesee	cesee	NOUN
aijbms-115	179	7	:	:	PUNCT
aijbms-115	179	8	determinants	determinant	NOUN
aijbms-115	179	9	and	and	CCONJ
aijbms-115	179	10	impact	impact	NOUN
aijbms-115	179	11	on	on	ADP
aijbms-115	179	12	macroeconomic	macroeconomic	ADJ
aijbms-115	179	13	performance	performance	NOUN
aijbms-115	179	14	.	.	PUNCT
aijbms-115	180	1	journal	journal	NOUN
aijbms-115	180	2	of	of	ADP
aijbms-115	180	3	banking	banking	NOUN
aijbms-115	180	4	and	and	CCONJ
aijbms-115	180	5	finance	finance	NOUN
aijbms-115	180	6	,	,	PUNCT
aijbms-115	180	7	234	234	NUM
aijbms-115	180	8	-	-	SYM
aijbms-115	180	9	249	249	NUM
aijbms-115	180	10	.	.	PUNCT
aijbms-115	181	1	lydnon	lydnon	PROPN
aijbms-115	181	2	,	,	PUNCT
aijbms-115	181	3	peter	peter	PROPN
aijbms-115	181	4	and	and	CCONJ
aijbms-115	181	5	ebitare	ebitare	VERB
aijbms-115	181	6	(	(	PUNCT
aijbms-115	181	7	2016	2016	NUM
aijbms-115	181	8	)	)	PUNCT
aijbms-115	181	9	the	the	DET
aijbms-115	181	10	impact	impact	NOUN
aijbms-115	181	11	of	of	ADP
aijbms-115	181	12	non	non	ADJ
aijbms-115	181	13	-	-	ADJ
aijbms-115	181	14	performing	performing	ADJ
aijbms-115	181	15	loans	loan	NOUN
aijbms-115	181	16	and	and	CCONJ
aijbms-115	181	17	bank	bank	NOUN
aijbms-115	181	18	performance	performance	NOUN
aijbms-115	181	19	in	in	ADP
aijbms-115	181	20	nigeria	nigeria	PROPN
aijbms-115	181	21	.	.	PUNCT
aijbms-115	182	1	international	international	ADJ
aijbms-115	182	2	journal	journal	PROPN
aijbms-115	182	3	of	of	ADP
aijbms-115	182	4	humanities	humanity	NOUN
aijbms-115	182	5	and	and	CCONJ
aijbms-115	182	6	social	social	ADJ
aijbms-115	182	7	science	science	NOUN
aijbms-115	182	8	invention	invention	NOUN
aijbms-115	182	9	.	.	PUNCT
aijbms-115	183	1	issn	issn	PROPN
aijbms-115	183	2	2319	2319	NUM
aijbms-115	183	3	-	-	SYM
aijbms-115	183	4	7722	7722	NUM
aijbms-115	183	5	volume	volume	NOUN
aijbms-115	183	6	5	5	NUM
aijbms-115	183	7	.	.	PUNCT
aijbms-115	184	1	meltzer	meltzer	PROPN
aijbms-115	184	2	,	,	PUNCT
aijbms-115	184	3	a.	a.	PROPN
aijbms-115	184	4	h.	h.	PROPN
aijbms-115	184	5	(	(	PUNCT
aijbms-115	184	6	2003	2003	NUM
aijbms-115	184	7	)	)	PUNCT
aijbms-115	184	8	,	,	PUNCT
aijbms-115	184	9	a	a	DET
aijbms-115	184	10	history	history	NOUN
aijbms-115	184	11	of	of	ADP
aijbms-115	184	12	the	the	DET
aijbms-115	184	13	federal	federal	PROPN
aijbms-115	184	14	reserve	reserve	PROPN
aijbms-115	184	15	,	,	PUNCT
aijbms-115	184	16	chicago	chicago	PROPN
aijbms-115	184	17	,	,	PUNCT
aijbms-115	184	18	university	university	PROPN
aijbms-115	184	19	of	of	ADP
aijbms-115	184	20	chicago	chicago	PROPN
aijbms-115	184	21	press	press	NOUN
aijbms-115	184	22	,	,	PUNCT
aijbms-115	184	23	1	1	NUM
aijbms-115	184	24	,	,	PUNCT
aijbms-115	184	25	19131951	19131951	NUM
aijbms-115	184	26	.	.	PUNCT
aijbms-115	185	1	mohd	mohd	PROPN
aijbms-115	185	2	z.	z.	PROPN
aijbms-115	185	3	,	,	PUNCT
aijbms-115	185	4	a.	a.	PROPN
aijbms-115	185	5	karim	karim	PROPN
aijbms-115	185	6	,	,	PUNCT
aijbms-115	185	7	sok	sok	PROPN
aijbms-115	185	8	-	-	PUNCT
aijbms-115	185	9	gee	gee	PROPN
aijbms-115	185	10	,	,	PUNCT
aijbms-115	185	11	c.	c.	NOUN
aijbms-115	185	12	,	,	PUNCT
aijbms-115	185	13	and	and	CCONJ
aijbms-115	185	14	sallahundin	sallahundin	VERB
aijbms-115	185	15	,	,	PUNCT
aijbms-115	185	16	h.	h.	PROPN
aijbms-115	185	17	,	,	PUNCT
aijbms-115	185	18	2010	2010	NUM
aijbms-115	185	19	.	.	PUNCT
aijbms-115	186	1	“	"	PUNCT
aijbms-115	186	2	bank	bank	NOUN
aijbms-115	186	3	efficiency	efficiency	NOUN
aijbms-115	186	4	and	and	CCONJ
aijbms-115	186	5	non	non	ADJ
aijbms-115	186	6	-	-	ADJ
aijbms-115	186	7	performing	performing	ADJ
aijbms-115	186	8	loans	loan	NOUN
aijbms-115	186	9	:	:	PUNCT
aijbms-115	186	10	evidence	evidence	NOUN
aijbms-115	186	11	from	from	ADP
aijbms-115	186	12	malaysia	malaysia	PROPN
aijbms-115	186	13	and	and	CCONJ
aijbms-115	186	14	singapore	singapore	PROPN
aijbms-115	186	15	”	"	PUNCT
aijbms-115	186	16	,	,	PUNCT
aijbms-115	186	17	prague	prague	PROPN
aijbms-115	186	18	economic	economic	ADJ
aijbms-115	186	19	papers	paper	NOUN
aijbms-115	186	20	,	,	PUNCT
aijbms-115	186	21	issue	issue	NOUN
aijbms-115	186	22	2	2	NUM
aijbms-115	186	23	,	,	PUNCT
aijbms-115	186	24	pages	page	NOUN
aijbms-115	186	25	118	118	NUM
aijbms-115	186	26	-	-	SYM
aijbms-115	186	27	132	132	NUM
aijbms-115	186	28	.	.	PUNCT
aijbms-115	187	1	muhammad	muhammad	PROPN
aijbms-115	187	2	f.	f.	PROPN
aijbms-115	187	3	ammara	ammara	PROPN
aijbms-115	187	4	s.	s.	PROPN
aijbms-115	187	5	abrar	abrar	PROPN
aijbms-115	187	6	,	,	PUNCT
aijbms-115	187	7	h.c	h.c	PROPN
aijbms-115	187	8	,	,	PUNCT
aijbms-115	187	9	and	and	CCONJ
aijbms-115	187	10	fareeha	fareeha	ADV
aijbms-115	187	11	,	,	PUNCT
aijbms-115	187	12	k.	k.	PROPN
aijbms-115	187	13	(	(	PUNCT
aijbms-115	187	14	2012	2012	NUM
aijbms-115	187	15	)	)	PUNCT
aijbms-115	187	16	economic	economic	ADJ
aijbms-115	187	17	determinants	determinant	NOUN
aijbms-115	187	18	of	of	ADP
aijbms-115	187	19	nonperforming	nonperforme	VERB
aijbms-115	187	20	loans	loan	NOUN
aijbms-115	187	21	:	:	PUNCT
aijbms-115	187	22	perception	perception	NOUN
aijbms-115	187	23	of	of	ADP
aijbms-115	187	24	pakistan	pakistan	PROPN
aijbms-115	187	25	bankers	banker	NOUN
aijbms-115	187	26	.	.	PUNCT
aijbms-115	188	1	european	european	PROPN
aijbms-115	188	2	journal	journal	PROPN
aijbms-115	188	3	of	of	ADP
aijbms-115	188	4	business	business	NOUN
aijbms-115	188	5	and	and	CCONJ
aijbms-115	188	6	management	management	NOUN
aijbms-115	188	7	4	4	NUM
aijbms-115	188	8	(	(	PUNCT
aijbms-115	188	9	19	19	NUM
aijbms-115	188	10	)	)	PUNCT
aijbms-115	188	11	87	87	NUM
aijbms-115	188	12	-	-	SYM
aijbms-115	188	13	99	99	NUM
aijbms-115	188	14	muriithi	muriithi	NOUN
aijbms-115	188	15	,	,	PUNCT
aijbms-115	188	16	m.w	m.w	PROPN
aijbms-115	188	17	.	.	PROPN
aijbms-115	189	1	(	(	PUNCT
aijbms-115	189	2	2013	2013	NUM
aijbms-115	189	3	)	)	PUNCT
aijbms-115	189	4	causes	cause	NOUN
aijbms-115	189	5	of	of	ADP
aijbms-115	189	6	nonperforming	nonperforme	VERB
aijbms-115	189	7	loans	loan	NOUN
aijbms-115	189	8	in	in	ADP
aijbms-115	189	9	commercial	commercial	ADJ
aijbms-115	189	10	banks	bank	NOUN
aijbms-115	189	11	in	in	ADP
aijbms-115	189	12	kenya	kenya	PROPN
aijbms-115	189	13	.	.	PUNCT
aijbms-115	190	1	university	university	PROPN
aijbms-115	190	2	of	of	ADP
aijbms-115	190	3	nairobi	nairobi	PROPN
aijbms-115	190	4	.	.	PUNCT
aijbms-115	191	1	mwangi	mwangi	PROPN
aijbms-115	191	2	,	,	PUNCT
aijbms-115	191	3	j.	j.	PROPN
aijbms-115	191	4	(	(	PUNCT
aijbms-115	191	5	2014	2014	NUM
aijbms-115	191	6	)	)	PUNCT
aijbms-115	191	7	.	.	PUNCT
aijbms-115	192	1	the	the	DET
aijbms-115	192	2	relationship	relationship	NOUN
aijbms-115	192	3	between	between	ADP
aijbms-115	192	4	the	the	DET
aijbms-115	192	5	level	level	NOUN
aijbms-115	192	6	of	of	ADP
aijbms-115	192	7	non	non	ADJ
aijbms-115	192	8	-	-	ADJ
aijbms-115	192	9	performimg	performimg	ADJ
aijbms-115	192	10	loans	loan	NOUN
aijbms-115	192	11	and	and	CCONJ
aijbms-115	192	12	the	the	DET
aijbms-115	192	13	financial	financial	ADJ
aijbms-115	192	14	performance	performance	NOUN
aijbms-115	192	15	of	of	ADP
aijbms-115	192	16	commercial	commercial	ADJ
aijbms-115	192	17	banks	bank	NOUN
aijbms-115	192	18	in	in	ADP
aijbms-115	192	19	kenya	kenya	PROPN
aijbms-115	192	20	.	.	PUNCT
aijbms-115	193	1	journal	journal	PROPN
aijbms-115	193	2	of	of	ADP
aijbms-115	193	3	banking	banking	NOUN
aijbms-115	193	4	and	and	CCONJ
aijbms-115	193	5	finance	finance	NOUN
aijbms-115	193	6	,	,	PUNCT
aijbms-115	193	7	1	1	NUM
aijbms-115	193	8	(	(	PUNCT
aijbms-115	193	9	2	2	NUM
aijbms-115	193	10	)	)	PUNCT
aijbms-115	193	11	17	17	NUM
aijbms-115	193	12	-	-	SYM
aijbms-115	193	13	23	23	NUM
aijbms-115	193	14	.	.	PUNCT
aijbms-115	194	1	nigeria	nigeria	PROPN
aijbms-115	194	2	deposit	deposit	PROPN
aijbms-115	194	3	insurance	insurance	NOUN
aijbms-115	194	4	corporation	corporation	NOUN
aijbms-115	194	5	(	(	PUNCT
aijbms-115	194	6	ndic	ndic	ADJ
aijbms-115	194	7	)	)	PUNCT
aijbms-115	194	8	2013	2013	NUM
aijbms-115	194	9	annual	annual	ADJ
aijbms-115	194	10	report	report	NOUN
aijbms-115	194	11	and	and	CCONJ
aijbms-115	194	12	statement	statement	NOUN
aijbms-115	194	13	of	of	ADP
aijbms-115	194	14	account	account	NOUN
aijbms-115	194	15	nigeria	nigeria	PROPN
aijbms-115	194	16	deposit	deposit	PROPN
aijbms-115	194	17	insurance	insurance	NOUN
aijbms-115	194	18	corporation	corporation	NOUN
aijbms-115	194	19	(	(	PUNCT
aijbms-115	194	20	ndic	ndic	ADJ
aijbms-115	194	21	)	)	PUNCT
aijbms-115	194	22	2016	2016	NUM
aijbms-115	194	23	annual	annual	ADJ
aijbms-115	194	24	report	report	NOUN
aijbms-115	194	25	and	and	CCONJ
aijbms-115	194	26	statement	statement	NOUN
aijbms-115	194	27	of	of	ADP
aijbms-115	194	28	account	account	NOUN
aijbms-115	194	29	nkusu	nkusu	PROPN
aijbms-115	194	30	,	,	PUNCT
aijbms-115	194	31	m.	m.	NOUN
aijbms-115	194	32	(	(	PUNCT
aijbms-115	194	33	2011	2011	NUM
aijbms-115	194	34	)	)	PUNCT
aijbms-115	194	35	,	,	PUNCT
aijbms-115	194	36	nonperforming	nonperforme	VERB
aijbms-115	194	37	loans	loan	NOUN
aijbms-115	194	38	and	and	CCONJ
aijbms-115	194	39	macrofinancial	macrofinancial	ADJ
aijbms-115	194	40	vulnerabilities	vulnerability	NOUN
aijbms-115	194	41	in	in	ADP
aijbms-115	194	42	advanced	advanced	ADJ
aijbms-115	194	43	economies	economy	NOUN
aijbms-115	194	44	,	,	PUNCT
aijbms-115	194	45	imf	imf	PROPN
aijbms-115	194	46	working	working	PROPN
aijbms-115	194	47	paper	paper	PROPN
aijbms-115	194	48	wp/11/161	wp/11/161	PROPN
aijbms-115	194	49	.	.	PROPN
aijbms-115	194	50	olusanya	olusanya	PROPN
aijbms-115	194	51	,	,	PUNCT
aijbms-115	194	52	s.	s.	PROPN
aijbms-115	194	53	o.	o.	PROPN
aijbms-115	194	54	,	,	PUNCT
aijbms-115	194	55	oluwatosin	oluwatosin	PROPN
aijbms-115	194	56	,	,	PUNCT
aijbms-115	194	57	o.	o.	PROPN
aijbms-115	194	58	a.	a.	PROPN
aijbms-115	194	59	,	,	PUNCT
aijbms-115	194	60	&	&	CCONJ
aijbms-115	194	61	chukwuemeka	chukwuemeka	PROPN
aijbms-115	194	62	,	,	PUNCT
aijbms-115	194	63	o.	o.	PROPN
aijbms-115	194	64	e.	e.	PROPN
aijbms-115	194	65	(	(	PUNCT
aijbms-115	194	66	2012	2012	NUM
aijbms-115	194	67	)	)	PUNCT
aijbms-115	194	68	,	,	PUNCT
aijbms-115	194	69	determinants	determinant	NOUN
aijbms-115	194	70	of	of	ADP
aijbms-115	194	71	lending	lend	VERB
aijbms-115	194	72	behaviour	behaviour	NOUN
aijbms-115	194	73	of	of	ADP
aijbms-115	194	74	commercial	commercial	ADJ
aijbms-115	194	75	banks	bank	NOUN
aijbms-115	194	76	:	:	PUNCT
aijbms-115	194	77	evidence	evidence	NOUN
aijbms-115	194	78	from	from	ADP
aijbms-115	194	79	nigeria	nigeria	PROPN
aijbms-115	194	80	,	,	PUNCT
aijbms-115	194	81	a	a	DET
aijbms-115	194	82	co	co	NOUN
aijbms-115	194	83	-	-	NOUN
aijbms-115	194	84	integration	integration	NOUN
aijbms-115	194	85	analysis	analysis	NOUN
aijbms-115	194	86	(	(	PUNCT
aijbms-115	194	87	1975	1975	NUM
aijbms-115	194	88	-	-	SYM
aijbms-115	194	89	2010	2010	NUM
aijbms-115	194	90	)	)	PUNCT
aijbms-115	194	91	iosr	iosr	ADJ
aijbms-115	194	92	journal	journal	NOUN
aijbms-115	194	93	of	of	ADP
aijbms-115	194	94	humanities	humanity	NOUN
aijbms-115	194	95	and	and	CCONJ
aijbms-115	194	96	social	social	ADJ
aijbms-115	194	97	science	science	NOUN
aijbms-115	194	98	(	(	PUNCT
aijbms-115	194	99	jhss	jhss	PROPN
aijbms-115	194	100	)	)	PUNCT
aijbms-115	194	101	issn	issn	PROPN
aijbms-115	194	102	:	:	PUNCT
aijbms-115	194	103	2279	2279	NUM
aijbms-115	194	104	-	-	SYM
aijbms-115	194	105	0837	0837	NUM
aijbms-115	194	106	,	,	PUNCT
aijbms-115	194	107	isbn	isbn	ADJ
aijbms-115	194	108	:	:	PUNCT
aijbms-115	194	109	2279	2279	NUM
aijbms-115	194	110	-	-	SYM
aijbms-115	194	111	0845	0845	NUM
aijbms-115	194	112	.	.	PUNCT
aijbms-115	195	1	5(5	5(5	NUM
aijbms-115	195	2	)	)	PUNCT
aijbms-115	195	3	,	,	PUNCT
aijbms-115	195	4	71	71	NUM
aijbms-115	195	5	-	-	SYM
aijbms-115	195	6	80	80	NUM
aijbms-115	195	7	.	.	PUNCT
aijbms-115	196	1	richard	richard	PROPN
aijbms-115	196	2	,	,	PUNCT
aijbms-115	196	3	e.	e.	PROPN
aijbms-115	196	4	(	(	PUNCT
aijbms-115	196	5	2011	2011	NUM
aijbms-115	196	6	)	)	PUNCT
aijbms-115	196	7	.	.	PUNCT
aijbms-115	197	1	“	"	PUNCT
aijbms-115	197	2	factors	factor	NOUN
aijbms-115	197	3	that	that	PRON
aijbms-115	197	4	cause	cause	VERB
aijbms-115	197	5	non	non	ADJ
aijbms-115	197	6	-	-	ADJ
aijbms-115	197	7	performing	performing	ADJ
aijbms-115	197	8	loans	loan	NOUN
aijbms-115	197	9	in	in	ADP
aijbms-115	197	10	commercial	commercial	ADJ
aijbms-115	197	11	banks	bank	NOUN
aijbms-115	197	12	in	in	ADP
aijbms-115	197	13	tanzania	tanzania	PROPN
aijbms-115	197	14	and	and	CCONJ
aijbms-115	197	15	strategies	strategy	NOUN
aijbms-115	197	16	to	to	PART
aijbms-115	197	17	solve	solve	VERB
aijbms-115	197	18	them	they	PRON
aijbms-115	197	19	”	"	PUNCT
aijbms-115	197	20	,	,	PUNCT
aijbms-115	197	21	journal	journal	NOUN
aijbms-115	197	22	of	of	ADP
aijbms-115	197	23	management	management	NOUN
aijbms-115	197	24	policy	policy	NOUN
aijbms-115	197	25	and	and	CCONJ
aijbms-115	197	26	practice	practice	NOUN
aijbms-115	197	27	.	.	PUNCT
aijbms-115	198	1	vol	vol	NOUN
aijbms-115	198	2	.	.	PROPN
aijbms-115	199	1	12	12	NUM
aijbms-115	199	2	,	,	PUNCT
aijbms-115	199	3	no	no	INTJ
aijbms-115	199	4	.	.	NOUN
aijbms-115	199	5	7	7	NUM
aijbms-115	199	6	,	,	PUNCT
aijbms-115	199	7	pp	pp	ADJ
aijbms-115	199	8	.	.	PUNCT
aijbms-115	200	1	50	50	NUM
aijbms-115	200	2	–	–	SYM
aijbms-115	200	3	57	57	NUM
aijbms-115	200	4	.	.	PUNCT
aijbms-115	200	5	rose	rise	VERB
aijbms-115	200	6	,	,	PUNCT
aijbms-115	200	7	p.	p.	NOUN
aijbms-115	200	8	,	,	PUNCT
aijbms-115	200	9	&	&	CCONJ
aijbms-115	200	10	hudgins	hudgins	PROPN
aijbms-115	200	11	,	,	PUNCT
aijbms-115	200	12	s	s	PROPN
aijbms-115	200	13	,	,	PUNCT
aijbms-115	200	14	(	(	PUNCT
aijbms-115	200	15	2008	2008	NUM
aijbms-115	200	16	)	)	PUNCT
aijbms-115	200	17	,	,	PUNCT
aijbms-115	200	18	bank	bank	NOUN
aijbms-115	200	19	management	management	PROPN
aijbms-115	200	20	&	&	CCONJ
aijbms-115	200	21	financial	financial	ADJ
aijbms-115	200	22	services	service	NOUN
aijbms-115	200	23	.	.	PUNCT
aijbms-115	201	1	(	(	PUNCT
aijbms-115	201	2	7th	7th	ADJ
aijbms-115	201	3	ed	ed	NOUN
aijbms-115	201	4	)	)	PUNCT
aijbms-115	201	5	.	.	PUNCT
aijbms-115	202	1	macgraw	macgraw	NOUN
aijbms-115	202	2	-	-	PUNCT
aijbms-115	202	3	hill	hill	NOUN
aijbms-115	202	4	.	.	PUNCT
aijbms-115	203	1	somoye	somoye	PROPN
aijbms-115	203	2	,	,	PUNCT
aijbms-115	203	3	r.o.c	r.o.c	NOUN
aijbms-115	203	4	.	.	PUNCT
aijbms-115	203	5	(	(	PUNCT
aijbms-115	203	6	2010	2010	NUM
aijbms-115	203	7	)	)	PUNCT
aijbms-115	203	8	.	.	PUNCT
aijbms-115	204	1	the	the	DET
aijbms-115	204	2	variation	variation	NOUN
aijbms-115	204	3	of	of	ADP
aijbms-115	204	4	risks	risk	NOUN
aijbms-115	204	5	on	on	ADP
aijbms-115	204	6	non	non	ADJ
aijbms-115	204	7	-	-	ADJ
aijbms-115	204	8	performing	performing	ADJ
aijbms-115	204	9	loans	loan	NOUN
aijbms-115	204	10	on	on	ADP
aijbms-115	204	11	banks	bank	NOUN
aijbms-115	204	12	performances	performance	NOUN
aijbms-115	204	13	in	in	ADP
aijbms-115	204	14	nigeria	nigeria	PROPN
aijbms-115	204	15	.	.	PUNCT
aijbms-115	205	1	indian	indian	PROPN
aijbms-115	205	2	journal	journal	PROPN
aijbms-115	205	3	of	of	ADP
aijbms-115	205	4	economics	economics	PROPN
aijbms-115	205	5	&	&	CCONJ
aijbms-115	205	6	business	business	NOUN
aijbms-115	205	7	,	,	PUNCT
aijbms-115	205	8	vol	vol	NOUN
aijbms-115	205	9	.	.	PROPN
aijbms-115	205	10	9	9	NUM
aijbms-115	205	11	,	,	PUNCT
aijbms-115	205	12	no	no	INTJ
aijbms-115	205	13	.	.	NOUN
aijbms-115	205	14	1	1	NUM
aijbms-115	205	15	,	,	PUNCT
aijbms-115	205	16	87	87	NUM
aijbms-115	205	17	-	-	SYM
aijbms-115	205	18	99	99	NUM
aijbms-115	205	19	.	.	PUNCT
aijbms-115	206	1	waweru	waweru	PROPN
aijbms-115	206	2	,	,	PUNCT
aijbms-115	206	3	n.	n.	NOUN
aijbms-115	206	4	m.	m.	NOUN
aijbms-115	206	5	,	,	PUNCT
aijbms-115	206	6	&	&	CCONJ
aijbms-115	206	7	kalani	kalani	PROPN
aijbms-115	206	8	,	,	PUNCT
aijbms-115	206	9	v.	v.	ADP
aijbms-115	206	10	m.	m.	NOUN
aijbms-115	206	11	(	(	PUNCT
aijbms-115	206	12	2016	2016	NUM
aijbms-115	206	13	)	)	PUNCT
aijbms-115	206	14	.	.	PUNCT
aijbms-115	207	1	commercial	commercial	ADJ
aijbms-115	207	2	banks	bank	NOUN
aijbms-115	207	3	crises	crise	VERB
aijbms-115	207	4	in	in	ADP
aijbms-115	207	5	kenya	kenya	PROPN
aijbms-115	207	6	:	:	PUNCT
aijbms-115	207	7	causes	cause	NOUN
aijbms-115	207	8	and	and	CCONJ
aijbms-115	207	9	remedies	remedy	NOUN
aijbms-115	207	10	.	.	PUNCT
aijbms-115	208	1	african	african	ADJ
aijbms-115	208	2	journal	journal	PROPN
aijbms-115	208	3	of	of	ADP
aijbms-115	208	4	accounting	accounting	NOUN
aijbms-115	208	5	,	,	PUNCT
aijbms-115	208	6	economics	economic	NOUN
aijbms-115	208	7	,	,	PUNCT
aijbms-115	208	8	finance	finance	NOUN
aijbms-115	208	9	and	and	CCONJ
aijbms-115	208	10	banking	banking	NOUN
aijbms-115	208	11	research	research	NOUN
aijbms-115	208	12	,	,	PUNCT
aijbms-115	208	13	12	12	NUM
aijbms-115	208	14	-	-	SYM
aijbms-115	208	15	33	33	NUM
aijbms-115	208	16	.	.	PUNCT
aijbms-115	209	1	copyrights	copyright	VERB
aijbms-115	209	2	copyright	copyright	NOUN
aijbms-115	209	3	for	for	ADP
aijbms-115	209	4	this	this	DET
aijbms-115	209	5	article	article	NOUN
aijbms-115	209	6	is	be	AUX
aijbms-115	209	7	retained	retain	VERB
aijbms-115	209	8	by	by	ADP
aijbms-115	209	9	the	the	DET
aijbms-115	209	10	author(s	author(s	PROPN
aijbms-115	209	11	)	)	PUNCT
aijbms-115	209	12	,	,	PUNCT
aijbms-115	209	13	with	with	ADP
aijbms-115	209	14	first	first	ADJ
aijbms-115	209	15	publication	publication	NOUN
aijbms-115	209	16	rights	right	NOUN
aijbms-115	209	17	granted	grant	VERB
aijbms-115	209	18	to	to	ADP
aijbms-115	209	19	the	the	DET
aijbms-115	209	20	journal	journal	NOUN
aijbms-115	209	21	.	.	PUNCT
aijbms-115	210	1	this	this	PRON
aijbms-115	210	2	is	be	AUX
aijbms-115	210	3	an	an	DET
aijbms-115	210	4	open	open	ADJ
aijbms-115	210	5	-	-	PUNCT
aijbms-115	210	6	access	access	NOUN
aijbms-115	210	7	article	article	NOUN
aijbms-115	210	8	distributed	distribute	VERB
aijbms-115	210	9	under	under	ADP
aijbms-115	210	10	the	the	DET
aijbms-115	210	11	terms	term	NOUN
aijbms-115	210	12	and	and	CCONJ
aijbms-115	210	13	conditions	condition	NOUN
aijbms-115	210	14	of	of	ADP
aijbms-115	210	15	the	the	DET
aijbms-115	210	16	creative	creative	ADJ
aijbms-115	210	17	commons	common	NOUN
aijbms-115	210	18	attribution	attribution	NOUN
aijbms-115	210	19	license	license	NOUN
aijbms-115	210	20	(	(	PUNCT
aijbms-115	210	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijbms-115	210	22	)	)	PUNCT
aijbms-115	210	23	.	.	PUNCT