id	sid	tid	token	lemma	pos
ajbmeb-1996	1	1	american	american	PROPN
ajbmeb-1996	1	2	journal	journal	PROPN
ajbmeb-1996	1	3	of	of	ADP
ajbmeb-1996	1	4	business	business	NOUN
ajbmeb-1996	1	5	management	management	NOUN
ajbmeb-1996	1	6	,	,	PUNCT
ajbmeb-1996	1	7	economics	economic	NOUN
ajbmeb-1996	1	8	and	and	CCONJ
ajbmeb-1996	1	9	banking	banking	NOUN
ajbmeb-1996	1	10	issn	issn	PROPN
ajbmeb-1996	1	11	(	(	PUNCT
ajbmeb-1996	1	12	e	e	NOUN
ajbmeb-1996	1	13	):	):	PUNCT
ajbmeb-1996	1	14	2832	2832	NUM
ajbmeb-1996	1	15	-	-	SYM
ajbmeb-1996	1	16	8078	8078	NUM
ajbmeb-1996	1	17	volume	volume	NOUN
ajbmeb-1996	1	18	23	23	NUM
ajbmeb-1996	1	19	,	,	PUNCT
ajbmeb-1996	1	20	|	|	ADV
ajbmeb-1996	1	21	april	april	PROPN
ajbmeb-1996	1	22	2024	2024	NUM
ajbmeb-1996	1	23	p	p	NOUN
ajbmeb-1996	1	24	a	a	DET
ajbmeb-1996	1	25	g	g	NOUN
ajbmeb-1996	1	26	e	e	NOUN
ajbmeb-1996	1	27	|	|	ADV
ajbmeb-1996	1	28	68	68	NUM
ajbmeb-1996	1	29	www.americanjournal.org	www.americanjournal.org	ADJ
ajbmeb-1996	1	30	corporate	corporate	ADJ
ajbmeb-1996	1	31	liquidity	liquidity	NOUN
ajbmeb-1996	1	32	management	management	NOUN
ajbmeb-1996	1	33	and	and	CCONJ
ajbmeb-1996	1	34	firm	firm	ADJ
ajbmeb-1996	1	35	financial	financial	ADJ
ajbmeb-1996	1	36	performance	performance	NOUN
ajbmeb-1996	1	37	monday	monday	PROPN
ajbmeb-1996	1	38	olade	olade	PROPN
ajbmeb-1996	1	39	,	,	PUNCT
ajbmeb-1996	1	40	izevbekhai	izevbekhai	NOUN
ajbmeb-1996	1	41	(	(	PUNCT
ajbmeb-1996	1	42	phd	phd	NOUN
ajbmeb-1996	1	43	,	,	PUNCT
ajbmeb-1996	1	44	acit	acit	ADJ
ajbmeb-1996	1	45	)	)	PUNCT
ajbmeb-1996	1	46	accountancy	accountancy	NOUN
ajbmeb-1996	1	47	department	department	NOUN
ajbmeb-1996	1	48	,	,	PUNCT
ajbmeb-1996	1	49	auchi	auchi	PROPN
ajbmeb-1996	1	50	polytechnic	polytechnic	ADJ
ajbmeb-1996	1	51	,	,	PUNCT
ajbmeb-1996	1	52	auchi	auchi	PROPN
ajbmeb-1996	1	53	mondayizevbekhai75@gmail.com	mondayizevbekhai75@gmail.com	PROPN
ajbmeb-1996	1	54	owa	owa	PROPN
ajbmeb-1996	1	55	,	,	PUNCT
ajbmeb-1996	1	56	frederick	frederick	PROPN
ajbmeb-1996	1	57	(	(	PUNCT
ajbmeb-1996	1	58	phd	phd	PROPN
ajbmeb-1996	1	59	,	,	PUNCT
ajbmeb-1996	1	60	cna	cna	PROPN
ajbmeb-1996	1	61	)	)	PUNCT
ajbmeb-1996	1	62	delta	delta	PROPN
ajbmeb-1996	1	63	state	state	PROPN
ajbmeb-1996	1	64	polytechnic	polytechnic	ADJ
ajbmeb-1996	1	65	,	,	PUNCT
ajbmeb-1996	1	66	ogwashi	ogwashi	PROPN
ajbmeb-1996	1	67	-	-	PUNCT
ajbmeb-1996	1	68	uku	uku	PROPN
ajbmeb-1996	2	1	chukwumenimefred@yahoo.com	chukwumenimefred@yahoo.com	NOUN
ajbmeb-1996	2	2	a	a	DET
ajbmeb-1996	2	3	b	b	PROPN
ajbmeb-1996	2	4	s	s	ADP
ajbmeb-1996	2	5	t	t	PROPN
ajbmeb-1996	2	6	r	r	NOUN
ajbmeb-1996	2	7	a	a	DET
ajbmeb-1996	2	8	c	c	NOUN
ajbmeb-1996	2	9	t	t	NOUN
ajbmeb-1996	2	10	k	k	X
ajbmeb-1996	2	11	e	e	PROPN
ajbmeb-1996	2	12	y	y	PROPN
ajbmeb-1996	2	13	w	w	NOUN
ajbmeb-1996	2	14	o	o	NOUN
ajbmeb-1996	2	15	r	r	NOUN
ajbmeb-1996	2	16	d	d	PROPN
ajbmeb-1996	2	17	s	s	VERB
ajbmeb-1996	2	18	this	this	DET
ajbmeb-1996	2	19	study	study	NOUN
ajbmeb-1996	2	20	examines	examine	VERB
ajbmeb-1996	2	21	corporate	corporate	ADJ
ajbmeb-1996	2	22	liquidity	liquidity	NOUN
ajbmeb-1996	2	23	management	management	NOUN
ajbmeb-1996	2	24	and	and	CCONJ
ajbmeb-1996	2	25	firm	firm	ADJ
ajbmeb-1996	2	26	financial	financial	ADJ
ajbmeb-1996	2	27	performance	performance	NOUN
ajbmeb-1996	2	28	.	.	PUNCT
ajbmeb-1996	3	1	the	the	DET
ajbmeb-1996	3	2	broad	broad	ADJ
ajbmeb-1996	3	3	objective	objective	NOUN
ajbmeb-1996	3	4	of	of	ADP
ajbmeb-1996	3	5	the	the	DET
ajbmeb-1996	3	6	study	study	NOUN
ajbmeb-1996	3	7	is	be	AUX
ajbmeb-1996	3	8	to	to	PART
ajbmeb-1996	3	9	examine	examine	VERB
ajbmeb-1996	3	10	the	the	DET
ajbmeb-1996	3	11	effect	effect	NOUN
ajbmeb-1996	3	12	of	of	ADP
ajbmeb-1996	3	13	receivable	receivable	ADJ
ajbmeb-1996	3	14	period	period	NOUN
ajbmeb-1996	3	15	on	on	ADP
ajbmeb-1996	3	16	firm	firm	ADJ
ajbmeb-1996	3	17	financial	financial	ADJ
ajbmeb-1996	3	18	performance	performance	NOUN
ajbmeb-1996	3	19	of	of	ADP
ajbmeb-1996	3	20	listed	list	VERB
ajbmeb-1996	3	21	consumer	consumer	NOUN
ajbmeb-1996	3	22	goods	good	NOUN
ajbmeb-1996	3	23	companies	company	NOUN
ajbmeb-1996	3	24	in	in	ADP
ajbmeb-1996	3	25	nigeria	nigeria	PROPN
ajbmeb-1996	3	26	and	and	CCONJ
ajbmeb-1996	3	27	also	also	ADV
ajbmeb-1996	3	28	to	to	PART
ajbmeb-1996	3	29	evaluate	evaluate	VERB
ajbmeb-1996	3	30	the	the	DET
ajbmeb-1996	3	31	effect	effect	NOUN
ajbmeb-1996	3	32	of	of	ADP
ajbmeb-1996	3	33	payable	payable	ADJ
ajbmeb-1996	3	34	period	period	NOUN
ajbmeb-1996	3	35	on	on	ADP
ajbmeb-1996	3	36	firm	firm	ADJ
ajbmeb-1996	3	37	financial	financial	ADJ
ajbmeb-1996	3	38	performance	performance	NOUN
ajbmeb-1996	3	39	of	of	ADP
ajbmeb-1996	3	40	listed	list	VERB
ajbmeb-1996	3	41	consumer	consumer	NOUN
ajbmeb-1996	3	42	goods	good	NOUN
ajbmeb-1996	3	43	firms	firm	NOUN
ajbmeb-1996	3	44	in	in	ADP
ajbmeb-1996	3	45	nigeria	nigeria	PROPN
ajbmeb-1996	3	46	.	.	PUNCT
ajbmeb-1996	4	1	the	the	DET
ajbmeb-1996	4	2	secondary	secondary	ADJ
ajbmeb-1996	4	3	source	source	NOUN
ajbmeb-1996	4	4	of	of	ADP
ajbmeb-1996	4	5	data	datum	NOUN
ajbmeb-1996	4	6	collection	collection	NOUN
ajbmeb-1996	4	7	was	be	AUX
ajbmeb-1996	4	8	adopted	adopt	VERB
ajbmeb-1996	4	9	in	in	ADP
ajbmeb-1996	4	10	the	the	DET
ajbmeb-1996	4	11	study	study	NOUN
ajbmeb-1996	4	12	where	where	SCONJ
ajbmeb-1996	4	13	the	the	DET
ajbmeb-1996	4	14	purposive	purposive	ADJ
ajbmeb-1996	4	15	sampling	sampling	NOUN
ajbmeb-1996	4	16	technique	technique	NOUN
ajbmeb-1996	4	17	was	be	AUX
ajbmeb-1996	4	18	used	use	VERB
ajbmeb-1996	4	19	to	to	PART
ajbmeb-1996	4	20	select	select	VERB
ajbmeb-1996	4	21	a	a	DET
ajbmeb-1996	4	22	sample	sample	NOUN
ajbmeb-1996	4	23	size	size	NOUN
ajbmeb-1996	4	24	of	of	ADP
ajbmeb-1996	4	25	ten	ten	NUM
ajbmeb-1996	4	26	(	(	PUNCT
ajbmeb-1996	4	27	10	10	NUM
ajbmeb-1996	4	28	)	)	PUNCT
ajbmeb-1996	4	29	listed	list	VERB
ajbmeb-1996	4	30	consumer	consumer	NOUN
ajbmeb-1996	4	31	goods	good	NOUN
ajbmeb-1996	4	32	firms	firm	NOUN
ajbmeb-1996	4	33	in	in	ADP
ajbmeb-1996	4	34	nigeria	nigeria	PROPN
ajbmeb-1996	4	35	.	.	PUNCT
ajbmeb-1996	5	1	ordinary	ordinary	ADJ
ajbmeb-1996	5	2	least	least	ADJ
ajbmeb-1996	5	3	square	square	ADJ
ajbmeb-1996	5	4	regression	regression	NOUN
ajbmeb-1996	5	5	analysis	analysis	NOUN
ajbmeb-1996	5	6	was	be	AUX
ajbmeb-1996	5	7	used	use	VERB
ajbmeb-1996	5	8	in	in	ADP
ajbmeb-1996	5	9	this	this	DET
ajbmeb-1996	5	10	study	study	NOUN
ajbmeb-1996	5	11	and	and	CCONJ
ajbmeb-1996	5	12	the	the	DET
ajbmeb-1996	5	13	findings	finding	NOUN
ajbmeb-1996	5	14	revealed	reveal	VERB
ajbmeb-1996	5	15	that	that	SCONJ
ajbmeb-1996	5	16	payable	payable	ADJ
ajbmeb-1996	5	17	period	period	NOUN
ajbmeb-1996	5	18	has	have	VERB
ajbmeb-1996	5	19	significant	significant	ADJ
ajbmeb-1996	5	20	effect	effect	NOUN
ajbmeb-1996	5	21	on	on	ADP
ajbmeb-1996	5	22	firm	firm	ADJ
ajbmeb-1996	5	23	financial	financial	ADJ
ajbmeb-1996	5	24	performance	performance	NOUN
ajbmeb-1996	5	25	of	of	ADP
ajbmeb-1996	5	26	listed	list	VERB
ajbmeb-1996	5	27	consumer	consumer	NOUN
ajbmeb-1996	5	28	goods	good	NOUN
ajbmeb-1996	5	29	firms	firm	NOUN
ajbmeb-1996	5	30	in	in	ADP
ajbmeb-1996	5	31	nigeria	nigeria	PROPN
ajbmeb-1996	5	32	and	and	CCONJ
ajbmeb-1996	5	33	that	that	SCONJ
ajbmeb-1996	5	34	inventory	inventory	NOUN
ajbmeb-1996	5	35	days	day	NOUN
ajbmeb-1996	5	36	has	have	VERB
ajbmeb-1996	5	37	significant	significant	ADJ
ajbmeb-1996	5	38	effect	effect	NOUN
ajbmeb-1996	5	39	on	on	ADP
ajbmeb-1996	5	40	firm	firm	ADJ
ajbmeb-1996	5	41	financial	financial	ADJ
ajbmeb-1996	5	42	performance	performance	NOUN
ajbmeb-1996	5	43	of	of	ADP
ajbmeb-1996	5	44	listed	list	VERB
ajbmeb-1996	5	45	consumer	consumer	NOUN
ajbmeb-1996	5	46	goods	good	NOUN
ajbmeb-1996	5	47	firms	firm	NOUN
ajbmeb-1996	5	48	in	in	ADP
ajbmeb-1996	5	49	nigeria	nigeria	PROPN
ajbmeb-1996	5	50	.	.	PUNCT
ajbmeb-1996	6	1	the	the	DET
ajbmeb-1996	6	2	study	study	NOUN
ajbmeb-1996	6	3	recommended	recommend	VERB
ajbmeb-1996	6	4	among	among	ADP
ajbmeb-1996	6	5	others	other	NOUN
ajbmeb-1996	6	6	that	that	SCONJ
ajbmeb-1996	6	7	management	management	NOUN
ajbmeb-1996	6	8	of	of	ADP
ajbmeb-1996	6	9	listed	list	VERB
ajbmeb-1996	6	10	firms	firm	NOUN
ajbmeb-1996	6	11	should	should	AUX
ajbmeb-1996	6	12	concentrate	concentrate	VERB
ajbmeb-1996	6	13	effort	effort	NOUN
ajbmeb-1996	6	14	on	on	ADP
ajbmeb-1996	6	15	reducing	reduce	VERB
ajbmeb-1996	6	16	the	the	DET
ajbmeb-1996	6	17	high	high	ADJ
ajbmeb-1996	6	18	variability	variability	NOUN
ajbmeb-1996	6	19	of	of	ADP
ajbmeb-1996	6	20	accounts	account	NOUN
ajbmeb-1996	6	21	receivable	receivable	ADJ
ajbmeb-1996	6	22	period	period	NOUN
ajbmeb-1996	6	23	and	and	CCONJ
ajbmeb-1996	6	24	that	that	SCONJ
ajbmeb-1996	6	25	firms	firm	NOUN
ajbmeb-1996	6	26	should	should	AUX
ajbmeb-1996	6	27	emphasize	emphasize	VERB
ajbmeb-1996	6	28	to	to	PART
ajbmeb-1996	6	29	increase	increase	VERB
ajbmeb-1996	6	30	sales	sale	NOUN
ajbmeb-1996	6	31	to	to	PART
ajbmeb-1996	6	32	increase	increase	VERB
ajbmeb-1996	6	33	inventory	inventory	NOUN
ajbmeb-1996	6	34	turnover	turnover	NOUN
ajbmeb-1996	6	35	to	to	PART
ajbmeb-1996	6	36	achieve	achieve	VERB
ajbmeb-1996	6	37	maintainable	maintainable	ADJ
ajbmeb-1996	6	38	competitive	competitive	ADJ
ajbmeb-1996	6	39	advantage	advantage	NOUN
ajbmeb-1996	6	40	through	through	ADP
ajbmeb-1996	6	41	managing	manage	VERB
ajbmeb-1996	6	42	inventory	inventory	NOUN
ajbmeb-1996	6	43	to	to	ADP
ajbmeb-1996	6	44	optimal	optimal	ADJ
ajbmeb-1996	6	45	level	level	NOUN
ajbmeb-1996	6	46	so	so	SCONJ
ajbmeb-1996	6	47	as	as	SCONJ
ajbmeb-1996	6	48	to	to	PART
ajbmeb-1996	6	49	maximize	maximize	VERB
ajbmeb-1996	6	50	profitability	profitability	NOUN
ajbmeb-1996	6	51	.	.	PUNCT
ajbmeb-1996	7	1	liquidity	liquidity	NOUN
ajbmeb-1996	7	2	management	management	NOUN
ajbmeb-1996	7	3	,	,	PUNCT
ajbmeb-1996	7	4	receivable	receivable	ADJ
ajbmeb-1996	7	5	period	period	NOUN
ajbmeb-1996	7	6	,	,	PUNCT
ajbmeb-1996	7	7	payable	payable	ADJ
ajbmeb-1996	7	8	period	period	NOUN
ajbmeb-1996	7	9	,	,	PUNCT
ajbmeb-1996	7	10	inventory	inventory	NOUN
ajbmeb-1996	7	11	days	day	NOUN
ajbmeb-1996	7	12	.	.	PUNCT
ajbmeb-1996	8	1	introduction	introduction	NOUN
ajbmeb-1996	8	2	the	the	DET
ajbmeb-1996	8	3	idea	idea	NOUN
ajbmeb-1996	8	4	of	of	ADP
ajbmeb-1996	8	5	liquidity	liquidity	NOUN
ajbmeb-1996	8	6	and	and	CCONJ
ajbmeb-1996	8	7	its	its	PRON
ajbmeb-1996	8	8	management	management	NOUN
ajbmeb-1996	8	9	is	be	AUX
ajbmeb-1996	8	10	crucial	crucial	ADJ
ajbmeb-1996	8	11	,	,	PUNCT
ajbmeb-1996	8	12	especially	especially	ADV
ajbmeb-1996	8	13	in	in	ADP
ajbmeb-1996	8	14	this	this	DET
ajbmeb-1996	8	15	time	time	NOUN
ajbmeb-1996	8	16	of	of	ADP
ajbmeb-1996	8	17	global	global	ADJ
ajbmeb-1996	8	18	financial	financial	ADJ
ajbmeb-1996	8	19	disruption	disruption	NOUN
ajbmeb-1996	8	20	and	and	CCONJ
ajbmeb-1996	8	21	needs	need	VERB
ajbmeb-1996	8	22	to	to	PART
ajbmeb-1996	8	23	be	be	AUX
ajbmeb-1996	8	24	carefully	carefully	ADV
ajbmeb-1996	8	25	considered	consider	VERB
ajbmeb-1996	8	26	and	and	CCONJ
ajbmeb-1996	8	27	taken	take	VERB
ajbmeb-1996	8	28	seriously	seriously	ADV
ajbmeb-1996	8	29	especially	especially	ADV
ajbmeb-1996	8	30	in	in	ADP
ajbmeb-1996	8	31	an	an	DET
ajbmeb-1996	8	32	economy	economy	NOUN
ajbmeb-1996	8	33	where	where	SCONJ
ajbmeb-1996	8	34	financial	financial	ADJ
ajbmeb-1996	8	35	institutions	institution	NOUN
ajbmeb-1996	8	36	are	be	AUX
ajbmeb-1996	8	37	hesitant	hesitant	ADJ
ajbmeb-1996	8	38	to	to	PART
ajbmeb-1996	8	39	extend	extend	VERB
ajbmeb-1996	8	40	credit	credit	NOUN
ajbmeb-1996	8	41	facilities	facility	NOUN
ajbmeb-1996	8	42	(	(	PUNCT
ajbmeb-1996	8	43	loans	loan	NOUN
ajbmeb-1996	8	44	)	)	PUNCT
ajbmeb-1996	8	45	due	due	ADP
ajbmeb-1996	8	46	to	to	ADP
ajbmeb-1996	8	47	an	an	DET
ajbmeb-1996	8	48	increase	increase	NOUN
ajbmeb-1996	8	49	in	in	ADP
ajbmeb-1996	8	50	nonperforming	nonperforme	VERB
ajbmeb-1996	8	51	loans	loan	NOUN
ajbmeb-1996	8	52	and	and	CCONJ
ajbmeb-1996	8	53	high	high	ADJ
ajbmeb-1996	8	54	interest	interest	NOUN
ajbmeb-1996	8	55	rates	rate	NOUN
ajbmeb-1996	8	56	on	on	ADP
ajbmeb-1996	8	57	loans	loan	NOUN
ajbmeb-1996	8	58	(	(	PUNCT
ajbmeb-1996	8	59	prempeh	prempeh	NOUN
ajbmeb-1996	8	60	&	&	CCONJ
ajbmeb-1996	8	61	peprah	peprah	PROPN
ajbmeb-1996	8	62	-	-	PUNCT
ajbmeb-1996	8	63	amankona	amankona	ADJ
ajbmeb-1996	8	64	,	,	PUNCT
ajbmeb-1996	8	65	2020	2020	NUM
ajbmeb-1996	8	66	)	)	PUNCT
ajbmeb-1996	8	67	.	.	PUNCT
ajbmeb-1996	9	1	since	since	SCONJ
ajbmeb-1996	9	2	it	it	PRON
ajbmeb-1996	9	3	affects	affect	VERB
ajbmeb-1996	9	4	stakeholder	stakeholder	PROPN
ajbmeb-1996	9	5	trust	trust	PROPN
ajbmeb-1996	9	6	,	,	PUNCT
ajbmeb-1996	9	7	liquidity	liquidity	NOUN
ajbmeb-1996	9	8	management	management	NOUN
ajbmeb-1996	9	9	is	be	AUX
ajbmeb-1996	9	10	an	an	DET
ajbmeb-1996	9	11	essential	essential	ADJ
ajbmeb-1996	9	12	part	part	NOUN
ajbmeb-1996	9	13	of	of	ADP
ajbmeb-1996	9	14	any	any	DET
ajbmeb-1996	9	15	organisational	organisational	ADJ
ajbmeb-1996	9	16	environment	environment	NOUN
ajbmeb-1996	9	17	that	that	PRON
ajbmeb-1996	9	18	demands	demand	VERB
ajbmeb-1996	9	19	careful	careful	ADJ
ajbmeb-1996	9	20	consideration	consideration	NOUN
ajbmeb-1996	9	21	,	,	PUNCT
ajbmeb-1996	9	22	planning	planning	NOUN
ajbmeb-1996	9	23	,	,	PUNCT
ajbmeb-1996	9	24	and	and	CCONJ
ajbmeb-1996	9	25	management	management	NOUN
ajbmeb-1996	9	26	.	.	PUNCT
ajbmeb-1996	10	1	in	in	ADP
ajbmeb-1996	10	2	order	order	NOUN
ajbmeb-1996	10	3	to	to	PART
ajbmeb-1996	10	4	prevent	prevent	VERB
ajbmeb-1996	10	5	american	american	ADJ
ajbmeb-1996	10	6	journal	journal	PROPN
ajbmeb-1996	10	7	of	of	ADP
ajbmeb-1996	10	8	business	business	NOUN
ajbmeb-1996	10	9	management	management	NOUN
ajbmeb-1996	10	10	,	,	PUNCT
ajbmeb-1996	10	11	economics	economic	NOUN
ajbmeb-1996	10	12	and	and	CCONJ
ajbmeb-1996	10	13	banking	banking	NOUN
ajbmeb-1996	10	14	volume	volume	NOUN
ajbmeb-1996	10	15	23	23	NUM
ajbmeb-1996	10	16	april	april	PROPN
ajbmeb-1996	10	17	2024	2024	NUM
ajbmeb-1996	10	18	p	p	NOUN
ajbmeb-1996	10	19	a	a	DET
ajbmeb-1996	10	20	g	g	NOUN
ajbmeb-1996	10	21	e	e	NOUN
ajbmeb-1996	10	22	|	|	ADV
ajbmeb-1996	10	23	69	69	NUM
ajbmeb-1996	10	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	10	25	illiquidity	illiquidity	NOUN
ajbmeb-1996	10	26	and	and	CCONJ
ajbmeb-1996	10	27	ultimately	ultimately	ADV
ajbmeb-1996	10	28	bankruptcy	bankruptcy	NOUN
ajbmeb-1996	10	29	,	,	PUNCT
ajbmeb-1996	10	30	liquidity	liquidity	NOUN
ajbmeb-1996	10	31	should	should	AUX
ajbmeb-1996	10	32	be	be	AUX
ajbmeb-1996	10	33	managed	manage	VERB
ajbmeb-1996	10	34	so	so	SCONJ
ajbmeb-1996	10	35	that	that	SCONJ
ajbmeb-1996	10	36	neither	neither	CCONJ
ajbmeb-1996	10	37	too	too	ADV
ajbmeb-1996	10	38	much	much	ADJ
ajbmeb-1996	10	39	nor	nor	CCONJ
ajbmeb-1996	10	40	too	too	ADV
ajbmeb-1996	10	41	little	little	ADJ
ajbmeb-1996	10	42	is	be	AUX
ajbmeb-1996	10	43	available	available	ADJ
ajbmeb-1996	10	44	(	(	PUNCT
ajbmeb-1996	10	45	majakusi	majakusi	NOUN
ajbmeb-1996	10	46	,	,	PUNCT
ajbmeb-1996	10	47	2016	2016	NUM
ajbmeb-1996	10	48	;	;	PUNCT
ajbmeb-1996	10	49	abdi	abdi	PROPN
ajbmeb-1996	10	50	&	&	CCONJ
ajbmeb-1996	10	51	kavale	kavale	PROPN
ajbmeb-1996	10	52	,	,	PUNCT
ajbmeb-1996	10	53	2016	2016	NUM
ajbmeb-1996	10	54	;	;	PUNCT
ajbmeb-1996	10	55	edem	edem	PROPN
ajbmeb-1996	10	56	,	,	PUNCT
ajbmeb-1996	10	57	2017	2017	NUM
ajbmeb-1996	10	58	)	)	PUNCT
ajbmeb-1996	10	59	.	.	PUNCT
ajbmeb-1996	11	1	businesses	business	NOUN
ajbmeb-1996	11	2	'	'	PART
ajbmeb-1996	11	3	primary	primary	ADJ
ajbmeb-1996	11	4	objective	objective	NOUN
ajbmeb-1996	11	5	of	of	ADP
ajbmeb-1996	11	6	maximising	maximise	VERB
ajbmeb-1996	11	7	profits	profit	NOUN
ajbmeb-1996	11	8	has	have	AUX
ajbmeb-1996	11	9	been	be	AUX
ajbmeb-1996	11	10	forced	force	VERB
ajbmeb-1996	11	11	by	by	ADP
ajbmeb-1996	11	12	the	the	DET
ajbmeb-1996	11	13	need	need	NOUN
ajbmeb-1996	11	14	for	for	SCONJ
ajbmeb-1996	11	15	shareholders	shareholder	NOUN
ajbmeb-1996	11	16	to	to	PART
ajbmeb-1996	11	17	maximise	maximise	VERB
ajbmeb-1996	11	18	their	their	PRON
ajbmeb-1996	11	19	wealth	wealth	NOUN
ajbmeb-1996	11	20	.	.	PUNCT
ajbmeb-1996	12	1	however	however	ADV
ajbmeb-1996	12	2	,	,	PUNCT
ajbmeb-1996	12	3	debt	debt	NOUN
ajbmeb-1996	12	4	and	and	CCONJ
ajbmeb-1996	12	5	equity	equity	NOUN
ajbmeb-1996	12	6	—	—	PUNCT
ajbmeb-1996	12	7	which	which	PRON
ajbmeb-1996	12	8	stand	stand	VERB
ajbmeb-1996	12	9	for	for	ADP
ajbmeb-1996	12	10	borrowed	borrow	VERB
ajbmeb-1996	12	11	money	money	NOUN
ajbmeb-1996	12	12	and	and	CCONJ
ajbmeb-1996	12	13	owned	own	VERB
ajbmeb-1996	12	14	assets	asset	NOUN
ajbmeb-1996	12	15	,	,	PUNCT
ajbmeb-1996	12	16	respectively	respectively	ADV
ajbmeb-1996	12	17	—	—	PUNCT
ajbmeb-1996	12	18	make	make	VERB
ajbmeb-1996	12	19	up	up	ADP
ajbmeb-1996	12	20	a	a	DET
ajbmeb-1996	12	21	company	company	NOUN
ajbmeb-1996	12	22	's	's	PART
ajbmeb-1996	12	23	capital	capital	NOUN
ajbmeb-1996	12	24	structures	structure	NOUN
ajbmeb-1996	12	25	(	(	PUNCT
ajbmeb-1996	12	26	umobong	umobong	NOUN
ajbmeb-1996	12	27	,	,	PUNCT
ajbmeb-1996	12	28	2015	2015	NUM
ajbmeb-1996	12	29	)	)	PUNCT
ajbmeb-1996	12	30	.	.	PUNCT
ajbmeb-1996	13	1	the	the	DET
ajbmeb-1996	13	2	majority	majority	NOUN
ajbmeb-1996	13	3	of	of	ADP
ajbmeb-1996	13	4	a	a	DET
ajbmeb-1996	13	5	company	company	NOUN
ajbmeb-1996	13	6	's	's	PART
ajbmeb-1996	13	7	debt	debt	NOUN
ajbmeb-1996	13	8	portfolio	portfolio	NOUN
ajbmeb-1996	13	9	consists	consist	VERB
ajbmeb-1996	13	10	of	of	ADP
ajbmeb-1996	13	11	shortand	shortand	NOUN
ajbmeb-1996	13	12	long	long	ADJ
ajbmeb-1996	13	13	-	-	PUNCT
ajbmeb-1996	13	14	term	term	NOUN
ajbmeb-1996	13	15	debts	debt	NOUN
ajbmeb-1996	13	16	that	that	PRON
ajbmeb-1996	13	17	must	must	AUX
ajbmeb-1996	13	18	be	be	AUX
ajbmeb-1996	13	19	repaid	repay	VERB
ajbmeb-1996	13	20	with	with	ADP
ajbmeb-1996	13	21	available	available	ADJ
ajbmeb-1996	13	22	funds	fund	NOUN
ajbmeb-1996	13	23	.	.	PUNCT
ajbmeb-1996	14	1	this	this	DET
ajbmeb-1996	14	2	definition	definition	NOUN
ajbmeb-1996	14	3	of	of	ADP
ajbmeb-1996	14	4	liquidity	liquidity	NOUN
ajbmeb-1996	14	5	is	be	AUX
ajbmeb-1996	14	6	the	the	DET
ajbmeb-1996	14	7	ease	ease	NOUN
ajbmeb-1996	14	8	with	with	ADP
ajbmeb-1996	14	9	which	which	PRON
ajbmeb-1996	14	10	assets	asset	NOUN
ajbmeb-1996	14	11	can	can	AUX
ajbmeb-1996	14	12	be	be	AUX
ajbmeb-1996	14	13	changed	change	VERB
ajbmeb-1996	14	14	into	into	ADP
ajbmeb-1996	14	15	cash	cash	NOUN
ajbmeb-1996	14	16	and	and	CCONJ
ajbmeb-1996	14	17	cash	cash	NOUN
ajbmeb-1996	14	18	equivalents	equivalent	NOUN
ajbmeb-1996	14	19	with	with	ADP
ajbmeb-1996	14	20	the	the	DET
ajbmeb-1996	14	21	least	least	ADJ
ajbmeb-1996	14	22	amount	amount	NOUN
ajbmeb-1996	14	23	of	of	ADP
ajbmeb-1996	14	24	value	value	NOUN
ajbmeb-1996	14	25	loss	loss	NOUN
ajbmeb-1996	14	26	.	.	PUNCT
ajbmeb-1996	15	1	the	the	DET
ajbmeb-1996	15	2	opportunity	opportunity	NOUN
ajbmeb-1996	15	3	cost	cost	NOUN
ajbmeb-1996	15	4	of	of	ADP
ajbmeb-1996	15	5	remaining	remain	VERB
ajbmeb-1996	15	6	liquid	liquid	NOUN
ajbmeb-1996	15	7	is	be	AUX
ajbmeb-1996	15	8	the	the	DET
ajbmeb-1996	15	9	loss	loss	NOUN
ajbmeb-1996	15	10	of	of	ADP
ajbmeb-1996	15	11	earnings	earning	NOUN
ajbmeb-1996	15	12	from	from	ADP
ajbmeb-1996	15	13	not	not	PART
ajbmeb-1996	15	14	investing	invest	VERB
ajbmeb-1996	15	15	in	in	ADP
ajbmeb-1996	15	16	higher	higher	ADV
ajbmeb-1996	15	17	-	-	PUNCT
ajbmeb-1996	15	18	yielding	yield	VERB
ajbmeb-1996	15	19	assets	asset	NOUN
ajbmeb-1996	15	20	.	.	PUNCT
ajbmeb-1996	16	1	salim	salim	PROPN
ajbmeb-1996	16	2	and	and	CCONJ
ajbmeb-1996	16	3	bilal	bilal	PROPN
ajbmeb-1996	16	4	(	(	PUNCT
ajbmeb-1996	16	5	2016	2016	NUM
ajbmeb-1996	16	6	)	)	PUNCT
ajbmeb-1996	16	7	assert	assert	VERB
ajbmeb-1996	16	8	that	that	SCONJ
ajbmeb-1996	16	9	a	a	DET
ajbmeb-1996	16	10	company	company	NOUN
ajbmeb-1996	16	11	's	's	PART
ajbmeb-1996	16	12	liquidity	liquidity	NOUN
ajbmeb-1996	16	13	position	position	NOUN
ajbmeb-1996	16	14	or	or	CCONJ
ajbmeb-1996	16	15	level	level	NOUN
ajbmeb-1996	16	16	dictates	dictate	VERB
ajbmeb-1996	16	17	its	its	PRON
ajbmeb-1996	16	18	capital	capital	NOUN
ajbmeb-1996	16	19	structure	structure	NOUN
ajbmeb-1996	16	20	.	.	PUNCT
ajbmeb-1996	17	1	all	all	DET
ajbmeb-1996	17	2	creditors	creditor	NOUN
ajbmeb-1996	17	3	and	and	CCONJ
ajbmeb-1996	17	4	investors	investor	NOUN
ajbmeb-1996	17	5	are	be	AUX
ajbmeb-1996	17	6	concerned	concerned	ADJ
ajbmeb-1996	17	7	about	about	ADP
ajbmeb-1996	17	8	the	the	DET
ajbmeb-1996	17	9	company	company	NOUN
ajbmeb-1996	17	10	's	's	PART
ajbmeb-1996	17	11	capacity	capacity	NOUN
ajbmeb-1996	17	12	to	to	PART
ajbmeb-1996	17	13	meet	meet	VERB
ajbmeb-1996	17	14	its	its	PRON
ajbmeb-1996	17	15	shortand	shortand	NOUN
ajbmeb-1996	17	16	longterm	longterm	NOUN
ajbmeb-1996	17	17	debts	debt	NOUN
ajbmeb-1996	17	18	in	in	ADP
ajbmeb-1996	17	19	good	good	ADJ
ajbmeb-1996	17	20	and	and	CCONJ
ajbmeb-1996	17	21	bad	bad	ADJ
ajbmeb-1996	17	22	times	time	NOUN
ajbmeb-1996	17	23	due	due	ADJ
ajbmeb-1996	17	24	to	to	ADP
ajbmeb-1996	17	25	shifting	shift	VERB
ajbmeb-1996	17	26	market	market	NOUN
ajbmeb-1996	17	27	conditions	condition	NOUN
ajbmeb-1996	17	28	.	.	PUNCT
ajbmeb-1996	18	1	there	there	PRON
ajbmeb-1996	18	2	is	be	VERB
ajbmeb-1996	18	3	no	no	DET
ajbmeb-1996	18	4	universally	universally	ADV
ajbmeb-1996	18	5	applicable	applicable	ADJ
ajbmeb-1996	18	6	rule	rule	NOUN
ajbmeb-1996	18	7	that	that	PRON
ajbmeb-1996	18	8	specifies	specify	VERB
ajbmeb-1996	18	9	the	the	DET
ajbmeb-1996	18	10	optimal	optimal	ADJ
ajbmeb-1996	18	11	level	level	NOUN
ajbmeb-1996	18	12	of	of	ADP
ajbmeb-1996	18	13	liquidity	liquidity	NOUN
ajbmeb-1996	18	14	that	that	PRON
ajbmeb-1996	18	15	a	a	DET
ajbmeb-1996	18	16	company	company	NOUN
ajbmeb-1996	18	17	should	should	AUX
ajbmeb-1996	18	18	maintain	maintain	VERB
ajbmeb-1996	18	19	,	,	PUNCT
ajbmeb-1996	18	20	so	so	CCONJ
ajbmeb-1996	18	21	the	the	DET
ajbmeb-1996	18	22	amount	amount	NOUN
ajbmeb-1996	18	23	of	of	ADP
ajbmeb-1996	18	24	liquidity	liquidity	NOUN
ajbmeb-1996	18	25	that	that	PRON
ajbmeb-1996	18	26	a	a	DET
ajbmeb-1996	18	27	company	company	NOUN
ajbmeb-1996	18	28	needs	need	VERB
ajbmeb-1996	18	29	to	to	PART
ajbmeb-1996	18	30	maintain	maintain	VERB
ajbmeb-1996	18	31	to	to	PART
ajbmeb-1996	18	32	reach	reach	VERB
ajbmeb-1996	18	33	a	a	DET
ajbmeb-1996	18	34	given	give	VERB
ajbmeb-1996	18	35	level	level	NOUN
ajbmeb-1996	18	36	of	of	ADP
ajbmeb-1996	18	37	profitability	profitability	NOUN
ajbmeb-1996	18	38	differs	differ	VERB
ajbmeb-1996	18	39	from	from	ADP
ajbmeb-1996	18	40	company	company	NOUN
ajbmeb-1996	18	41	to	to	ADP
ajbmeb-1996	18	42	company	company	NOUN
ajbmeb-1996	18	43	.	.	PUNCT
ajbmeb-1996	19	1	panigrahi	panigrahi	NOUN
ajbmeb-1996	19	2	(	(	PUNCT
ajbmeb-1996	19	3	2013	2013	NUM
ajbmeb-1996	19	4	)	)	PUNCT
ajbmeb-1996	19	5	noted	note	VERB
ajbmeb-1996	19	6	that	that	SCONJ
ajbmeb-1996	19	7	when	when	SCONJ
ajbmeb-1996	19	8	a	a	DET
ajbmeb-1996	19	9	financial	financial	ADJ
ajbmeb-1996	19	10	analysis	analysis	NOUN
ajbmeb-1996	19	11	is	be	AUX
ajbmeb-1996	19	12	done	do	VERB
ajbmeb-1996	19	13	,	,	PUNCT
ajbmeb-1996	19	14	the	the	DET
ajbmeb-1996	19	15	profitability	profitability	NOUN
ajbmeb-1996	19	16	of	of	ADP
ajbmeb-1996	19	17	the	the	DET
ajbmeb-1996	19	18	enterprise	enterprise	NOUN
ajbmeb-1996	19	19	is	be	AUX
ajbmeb-1996	19	20	prioritised	prioritise	VERB
ajbmeb-1996	19	21	over	over	ADP
ajbmeb-1996	19	22	its	its	PRON
ajbmeb-1996	19	23	liquidity	liquidity	NOUN
ajbmeb-1996	19	24	.	.	PUNCT
ajbmeb-1996	20	1	this	this	PRON
ajbmeb-1996	20	2	should	should	AUX
ajbmeb-1996	20	3	be	be	AUX
ajbmeb-1996	20	4	clear	clear	ADJ
ajbmeb-1996	20	5	because	because	SCONJ
ajbmeb-1996	20	6	making	make	VERB
ajbmeb-1996	20	7	a	a	DET
ajbmeb-1996	20	8	profit	profit	NOUN
ajbmeb-1996	20	9	is	be	AUX
ajbmeb-1996	20	10	any	any	DET
ajbmeb-1996	20	11	business	business	NOUN
ajbmeb-1996	20	12	's	's	PART
ajbmeb-1996	20	13	primary	primary	ADJ
ajbmeb-1996	20	14	financial	financial	ADJ
ajbmeb-1996	20	15	goal	goal	NOUN
ajbmeb-1996	20	16	.	.	PUNCT
ajbmeb-1996	21	1	therefore	therefore	ADV
ajbmeb-1996	21	2	,	,	PUNCT
ajbmeb-1996	21	3	the	the	DET
ajbmeb-1996	21	4	managers	manager	NOUN
ajbmeb-1996	21	5	give	give	VERB
ajbmeb-1996	21	6	profitability	profitability	NOUN
ajbmeb-1996	21	7	more	more	ADJ
ajbmeb-1996	21	8	weight	weight	NOUN
ajbmeb-1996	21	9	.	.	PUNCT
ajbmeb-1996	22	1	the	the	DET
ajbmeb-1996	22	2	ability	ability	NOUN
ajbmeb-1996	22	3	to	to	PART
ajbmeb-1996	22	4	turn	turn	VERB
ajbmeb-1996	22	5	a	a	DET
ajbmeb-1996	22	6	profit	profit	NOUN
ajbmeb-1996	22	7	is	be	AUX
ajbmeb-1996	22	8	known	know	VERB
ajbmeb-1996	22	9	as	as	ADP
ajbmeb-1996	22	10	profitability	profitability	NOUN
ajbmeb-1996	22	11	.	.	PUNCT
ajbmeb-1996	23	1	profitability	profitability	NOUN
ajbmeb-1996	23	2	ratios	ratio	NOUN
ajbmeb-1996	23	3	are	be	AUX
ajbmeb-1996	23	4	used	use	VERB
ajbmeb-1996	23	5	in	in	ADP
ajbmeb-1996	23	6	financial	financial	ADJ
ajbmeb-1996	23	7	analysis	analysis	NOUN
ajbmeb-1996	23	8	to	to	PART
ajbmeb-1996	23	9	measure	measure	VERB
ajbmeb-1996	23	10	profitability	profitability	NOUN
ajbmeb-1996	23	11	.	.	PUNCT
ajbmeb-1996	24	1	brealey	brealey	NOUN
ajbmeb-1996	24	2	(	(	PUNCT
ajbmeb-1996	24	3	2012	2012	NUM
ajbmeb-1996	24	4	)	)	PUNCT
ajbmeb-1996	24	5	states	state	VERB
ajbmeb-1996	24	6	that	that	SCONJ
ajbmeb-1996	24	7	payout	payout	NOUN
ajbmeb-1996	24	8	ratio	ratio	NOUN
ajbmeb-1996	24	9	,	,	PUNCT
ajbmeb-1996	24	10	net	net	ADJ
ajbmeb-1996	24	11	profit	profit	NOUN
ajbmeb-1996	24	12	margin	margin	NOUN
ajbmeb-1996	24	13	,	,	PUNCT
ajbmeb-1996	24	14	return	return	VERB
ajbmeb-1996	24	15	on	on	ADP
ajbmeb-1996	24	16	equity	equity	NOUN
ajbmeb-1996	24	17	(	(	PUNCT
ajbmeb-1996	24	18	roe	roe	PROPN
ajbmeb-1996	24	19	)	)	PUNCT
ajbmeb-1996	24	20	,	,	PUNCT
ajbmeb-1996	24	21	and	and	CCONJ
ajbmeb-1996	24	22	return	return	VERB
ajbmeb-1996	24	23	on	on	ADP
ajbmeb-1996	24	24	assets	asset	NOUN
ajbmeb-1996	24	25	(	(	PUNCT
ajbmeb-1996	24	26	roa	roa	NOUN
ajbmeb-1996	24	27	)	)	PUNCT
ajbmeb-1996	24	28	are	be	AUX
ajbmeb-1996	24	29	examples	example	NOUN
ajbmeb-1996	24	30	of	of	ADP
ajbmeb-1996	24	31	profitability	profitability	NOUN
ajbmeb-1996	24	32	ratios	ratio	NOUN
ajbmeb-1996	24	33	.	.	PUNCT
ajbmeb-1996	25	1	on	on	ADP
ajbmeb-1996	25	2	the	the	DET
ajbmeb-1996	25	3	other	other	ADJ
ajbmeb-1996	25	4	hand	hand	NOUN
ajbmeb-1996	25	5	,	,	PUNCT
ajbmeb-1996	25	6	a	a	DET
ajbmeb-1996	25	7	set	set	NOUN
ajbmeb-1996	25	8	of	of	ADP
ajbmeb-1996	25	9	ratios	ratio	NOUN
ajbmeb-1996	25	10	is	be	AUX
ajbmeb-1996	25	11	used	use	VERB
ajbmeb-1996	25	12	to	to	PART
ajbmeb-1996	25	13	measure	measure	VERB
ajbmeb-1996	25	14	liquidity	liquidity	NOUN
ajbmeb-1996	25	15	and	and	CCONJ
ajbmeb-1996	25	16	determine	determine	VERB
ajbmeb-1996	25	17	an	an	DET
ajbmeb-1996	25	18	entity	entity	NOUN
ajbmeb-1996	25	19	's	's	PART
ajbmeb-1996	25	20	liquidity	liquidity	NOUN
ajbmeb-1996	25	21	position	position	NOUN
ajbmeb-1996	25	22	.	.	PUNCT
ajbmeb-1996	26	1	these	these	DET
ajbmeb-1996	26	2	ratios	ratio	NOUN
ajbmeb-1996	26	3	,	,	PUNCT
ajbmeb-1996	26	4	which	which	PRON
ajbmeb-1996	26	5	include	include	VERB
ajbmeb-1996	26	6	the	the	DET
ajbmeb-1996	26	7	cash	cash	NOUN
ajbmeb-1996	26	8	,	,	PUNCT
ajbmeb-1996	26	9	quick	quick	ADJ
ajbmeb-1996	26	10	,	,	PUNCT
ajbmeb-1996	26	11	and	and	CCONJ
ajbmeb-1996	26	12	current	current	ADJ
ajbmeb-1996	26	13	ratios	ratio	NOUN
ajbmeb-1996	26	14	,	,	PUNCT
ajbmeb-1996	26	15	indicate	indicate	VERB
ajbmeb-1996	26	16	whether	whether	SCONJ
ajbmeb-1996	26	17	an	an	DET
ajbmeb-1996	26	18	organization	organization	NOUN
ajbmeb-1996	26	19	will	will	AUX
ajbmeb-1996	26	20	be	be	AUX
ajbmeb-1996	26	21	able	able	ADJ
ajbmeb-1996	26	22	to	to	PART
ajbmeb-1996	26	23	pay	pay	VERB
ajbmeb-1996	26	24	its	its	PRON
ajbmeb-1996	26	25	debts	debt	NOUN
ajbmeb-1996	26	26	in	in	ADP
ajbmeb-1996	26	27	the	the	DET
ajbmeb-1996	26	28	near	near	ADJ
ajbmeb-1996	26	29	future	future	NOUN
ajbmeb-1996	26	30	.	.	PUNCT
ajbmeb-1996	27	1	an	an	DET
ajbmeb-1996	27	2	organization	organization	NOUN
ajbmeb-1996	27	3	with	with	ADP
ajbmeb-1996	27	4	low	low	ADJ
ajbmeb-1996	27	5	liquidity	liquidity	NOUN
ajbmeb-1996	27	6	will	will	AUX
ajbmeb-1996	27	7	find	find	VERB
ajbmeb-1996	27	8	it	it	PRON
ajbmeb-1996	27	9	difficult	difficult	ADJ
ajbmeb-1996	27	10	to	to	PART
ajbmeb-1996	27	11	fulfill	fulfill	VERB
ajbmeb-1996	27	12	its	its	PRON
ajbmeb-1996	27	13	operational	operational	ADJ
ajbmeb-1996	27	14	commitments	commitment	NOUN
ajbmeb-1996	27	15	and	and	CCONJ
ajbmeb-1996	27	16	will	will	AUX
ajbmeb-1996	27	17	ultimately	ultimately	ADV
ajbmeb-1996	27	18	be	be	AUX
ajbmeb-1996	27	19	compelled	compel	VERB
ajbmeb-1996	27	20	to	to	PART
ajbmeb-1996	27	21	look	look	VERB
ajbmeb-1996	27	22	for	for	ADP
ajbmeb-1996	27	23	debt	debt	NOUN
ajbmeb-1996	27	24	financing	financing	NOUN
ajbmeb-1996	27	25	to	to	PART
ajbmeb-1996	27	26	keep	keep	VERB
ajbmeb-1996	27	27	things	thing	NOUN
ajbmeb-1996	27	28	running	run	VERB
ajbmeb-1996	27	29	.	.	PUNCT
ajbmeb-1996	28	1	according	accord	VERB
ajbmeb-1996	28	2	to	to	ADP
ajbmeb-1996	28	3	zygmunt	zygmunt	PROPN
ajbmeb-1996	28	4	(	(	PUNCT
ajbmeb-1996	28	5	2013	2013	NUM
ajbmeb-1996	28	6	)	)	PUNCT
ajbmeb-1996	28	7	,	,	PUNCT
ajbmeb-1996	28	8	given	give	VERB
ajbmeb-1996	28	9	the	the	DET
ajbmeb-1996	28	10	importance	importance	NOUN
ajbmeb-1996	28	11	of	of	ADP
ajbmeb-1996	28	12	liquidity	liquidity	NOUN
ajbmeb-1996	28	13	to	to	ADP
ajbmeb-1996	28	14	business	business	NOUN
ajbmeb-1996	28	15	performance	performance	NOUN
ajbmeb-1996	28	16	,	,	PUNCT
ajbmeb-1996	28	17	one	one	PRON
ajbmeb-1996	28	18	could	could	AUX
ajbmeb-1996	28	19	conclude	conclude	VERB
ajbmeb-1996	28	20	that	that	SCONJ
ajbmeb-1996	28	21	it	it	PRON
ajbmeb-1996	28	22	dictates	dictate	VERB
ajbmeb-1996	28	23	profitability	profitability	NOUN
ajbmeb-1996	28	24	.	.	PUNCT
ajbmeb-1996	29	1	this	this	PRON
ajbmeb-1996	29	2	indicates	indicate	VERB
ajbmeb-1996	29	3	that	that	SCONJ
ajbmeb-1996	29	4	liquidity	liquidity	NOUN
ajbmeb-1996	29	5	has	have	VERB
ajbmeb-1996	29	6	a	a	DET
ajbmeb-1996	29	7	significant	significant	ADJ
ajbmeb-1996	29	8	impact	impact	NOUN
ajbmeb-1996	29	9	on	on	ADP
ajbmeb-1996	29	10	a	a	DET
ajbmeb-1996	29	11	company	company	NOUN
ajbmeb-1996	29	12	's	's	PART
ajbmeb-1996	29	13	profitability	profitability	NOUN
ajbmeb-1996	29	14	and	and	CCONJ
ajbmeb-1996	29	15	performance	performance	NOUN
ajbmeb-1996	29	16	.	.	PUNCT
ajbmeb-1996	30	1	the	the	DET
ajbmeb-1996	30	2	broad	broad	ADJ
ajbmeb-1996	30	3	objective	objective	NOUN
ajbmeb-1996	30	4	of	of	ADP
ajbmeb-1996	30	5	this	this	DET
ajbmeb-1996	30	6	study	study	NOUN
ajbmeb-1996	30	7	is	be	AUX
ajbmeb-1996	30	8	to	to	PART
ajbmeb-1996	30	9	examine	examine	VERB
ajbmeb-1996	30	10	the	the	DET
ajbmeb-1996	30	11	effect	effect	NOUN
ajbmeb-1996	30	12	of	of	ADP
ajbmeb-1996	30	13	corporate	corporate	ADJ
ajbmeb-1996	30	14	liquidity	liquidity	NOUN
ajbmeb-1996	30	15	management	management	NOUN
ajbmeb-1996	30	16	on	on	ADP
ajbmeb-1996	30	17	firm	firm	ADJ
ajbmeb-1996	30	18	financial	financial	ADJ
ajbmeb-1996	30	19	performance	performance	NOUN
ajbmeb-1996	30	20	.	.	PUNCT
ajbmeb-1996	31	1	however	however	ADV
ajbmeb-1996	31	2	,	,	PUNCT
ajbmeb-1996	31	3	the	the	DET
ajbmeb-1996	31	4	specific	specific	ADJ
ajbmeb-1996	31	5	objectives	objective	NOUN
ajbmeb-1996	31	6	include	include	VERB
ajbmeb-1996	31	7	:	:	PUNCT
ajbmeb-1996	31	8	i.	i.	NOUN
ajbmeb-1996	31	9	to	to	PART
ajbmeb-1996	31	10	examine	examine	VERB
ajbmeb-1996	31	11	the	the	DET
ajbmeb-1996	31	12	effect	effect	NOUN
ajbmeb-1996	31	13	of	of	ADP
ajbmeb-1996	31	14	receivable	receivable	ADJ
ajbmeb-1996	31	15	period	period	NOUN
ajbmeb-1996	31	16	on	on	ADP
ajbmeb-1996	31	17	firm	firm	ADJ
ajbmeb-1996	31	18	financial	financial	ADJ
ajbmeb-1996	31	19	performance	performance	NOUN
ajbmeb-1996	31	20	of	of	ADP
ajbmeb-1996	31	21	listed	list	VERB
ajbmeb-1996	31	22	consumer	consumer	NOUN
ajbmeb-1996	31	23	goods	good	NOUN
ajbmeb-1996	31	24	companies	company	NOUN
ajbmeb-1996	31	25	in	in	ADP
ajbmeb-1996	31	26	nigeria	nigeria	PROPN
ajbmeb-1996	31	27	.	.	PUNCT
ajbmeb-1996	32	1	ii	ii	PROPN
ajbmeb-1996	32	2	.	.	PUNCT
ajbmeb-1996	33	1	to	to	PART
ajbmeb-1996	33	2	evaluate	evaluate	VERB
ajbmeb-1996	33	3	the	the	DET
ajbmeb-1996	33	4	effect	effect	NOUN
ajbmeb-1996	33	5	of	of	ADP
ajbmeb-1996	33	6	payable	payable	ADJ
ajbmeb-1996	33	7	period	period	NOUN
ajbmeb-1996	33	8	on	on	ADP
ajbmeb-1996	33	9	firm	firm	ADJ
ajbmeb-1996	33	10	financial	financial	ADJ
ajbmeb-1996	33	11	performance	performance	NOUN
ajbmeb-1996	33	12	of	of	ADP
ajbmeb-1996	33	13	listed	list	VERB
ajbmeb-1996	33	14	consumer	consumer	NOUN
ajbmeb-1996	33	15	goods	good	NOUN
ajbmeb-1996	33	16	firms	firm	NOUN
ajbmeb-1996	33	17	in	in	ADP
ajbmeb-1996	33	18	nigeria	nigeria	PROPN
ajbmeb-1996	33	19	.	.	PUNCT
ajbmeb-1996	34	1	iii	iii	X
ajbmeb-1996	34	2	.	.	PUNCT
ajbmeb-1996	35	1	to	to	PART
ajbmeb-1996	35	2	investigate	investigate	VERB
ajbmeb-1996	35	3	the	the	DET
ajbmeb-1996	35	4	effect	effect	NOUN
ajbmeb-1996	35	5	of	of	ADP
ajbmeb-1996	35	6	inventory	inventory	NOUN
ajbmeb-1996	35	7	days	day	NOUN
ajbmeb-1996	35	8	on	on	ADP
ajbmeb-1996	35	9	firm	firm	ADJ
ajbmeb-1996	35	10	financial	financial	ADJ
ajbmeb-1996	35	11	performance	performance	NOUN
ajbmeb-1996	35	12	of	of	ADP
ajbmeb-1996	35	13	listed	list	VERB
ajbmeb-1996	35	14	consumer	consumer	NOUN
ajbmeb-1996	35	15	goods	good	NOUN
ajbmeb-1996	35	16	firms	firm	NOUN
ajbmeb-1996	35	17	in	in	ADP
ajbmeb-1996	35	18	nigeria	nigeria	PROPN
ajbmeb-1996	35	19	.	.	PUNCT
ajbmeb-1996	36	1	the	the	DET
ajbmeb-1996	36	2	following	follow	VERB
ajbmeb-1996	36	3	are	be	AUX
ajbmeb-1996	36	4	the	the	DET
ajbmeb-1996	36	5	hypotheses	hypothesis	NOUN
ajbmeb-1996	36	6	of	of	ADP
ajbmeb-1996	36	7	the	the	DET
ajbmeb-1996	36	8	study	study	NOUN
ajbmeb-1996	36	9	stated	state	VERB
ajbmeb-1996	36	10	in	in	ADP
ajbmeb-1996	36	11	their	their	PRON
ajbmeb-1996	36	12	null	null	ADJ
ajbmeb-1996	36	13	forms	form	NOUN
ajbmeb-1996	36	14	:	:	PUNCT
ajbmeb-1996	36	15	i.	i.	NOUN
ajbmeb-1996	36	16	receivable	receivable	ADJ
ajbmeb-1996	36	17	period	period	NOUN
ajbmeb-1996	36	18	has	have	VERB
ajbmeb-1996	36	19	no	no	DET
ajbmeb-1996	36	20	significant	significant	ADJ
ajbmeb-1996	36	21	effect	effect	NOUN
ajbmeb-1996	36	22	on	on	ADP
ajbmeb-1996	36	23	firm	firm	ADJ
ajbmeb-1996	36	24	financial	financial	ADJ
ajbmeb-1996	36	25	performance	performance	NOUN
ajbmeb-1996	36	26	of	of	ADP
ajbmeb-1996	36	27	listed	list	VERB
ajbmeb-1996	36	28	consumer	consumer	NOUN
ajbmeb-1996	36	29	goods	good	NOUN
ajbmeb-1996	36	30	companies	company	NOUN
ajbmeb-1996	36	31	in	in	ADP
ajbmeb-1996	36	32	nigeria	nigeria	PROPN
ajbmeb-1996	36	33	.	.	PUNCT
ajbmeb-1996	37	1	ii	ii	PROPN
ajbmeb-1996	37	2	.	.	PUNCT
ajbmeb-1996	37	3	payable	payable	ADJ
ajbmeb-1996	37	4	period	period	NOUN
ajbmeb-1996	37	5	has	have	VERB
ajbmeb-1996	37	6	no	no	DET
ajbmeb-1996	37	7	significant	significant	ADJ
ajbmeb-1996	37	8	effect	effect	NOUN
ajbmeb-1996	37	9	on	on	ADP
ajbmeb-1996	37	10	firm	firm	ADJ
ajbmeb-1996	37	11	financial	financial	ADJ
ajbmeb-1996	37	12	performance	performance	NOUN
ajbmeb-1996	37	13	of	of	ADP
ajbmeb-1996	37	14	listed	list	VERB
ajbmeb-1996	37	15	consumer	consumer	NOUN
ajbmeb-1996	37	16	goods	good	NOUN
ajbmeb-1996	37	17	firms	firm	NOUN
ajbmeb-1996	37	18	in	in	ADP
ajbmeb-1996	37	19	nigeria	nigeria	PROPN
ajbmeb-1996	37	20	.	.	PUNCT
ajbmeb-1996	38	1	iii	iii	X
ajbmeb-1996	38	2	.	.	PUNCT
ajbmeb-1996	38	3	inventory	inventory	NOUN
ajbmeb-1996	38	4	days	day	NOUN
ajbmeb-1996	38	5	has	have	VERB
ajbmeb-1996	38	6	no	no	DET
ajbmeb-1996	38	7	significant	significant	ADJ
ajbmeb-1996	38	8	effect	effect	NOUN
ajbmeb-1996	38	9	on	on	ADP
ajbmeb-1996	38	10	firm	firm	ADJ
ajbmeb-1996	38	11	financial	financial	ADJ
ajbmeb-1996	38	12	performance	performance	NOUN
ajbmeb-1996	38	13	of	of	ADP
ajbmeb-1996	38	14	listed	list	VERB
ajbmeb-1996	38	15	consumer	consumer	NOUN
ajbmeb-1996	38	16	goods	good	NOUN
ajbmeb-1996	38	17	firms	firm	NOUN
ajbmeb-1996	38	18	in	in	ADP
ajbmeb-1996	38	19	nigeria	nigeria	PROPN
ajbmeb-1996	38	20	.	.	PUNCT
ajbmeb-1996	39	1	american	american	PROPN
ajbmeb-1996	39	2	journal	journal	PROPN
ajbmeb-1996	39	3	of	of	ADP
ajbmeb-1996	39	4	business	business	NOUN
ajbmeb-1996	39	5	management	management	NOUN
ajbmeb-1996	39	6	,	,	PUNCT
ajbmeb-1996	39	7	economics	economic	NOUN
ajbmeb-1996	39	8	and	and	CCONJ
ajbmeb-1996	39	9	banking	banking	NOUN
ajbmeb-1996	39	10	volume	volume	NOUN
ajbmeb-1996	39	11	23	23	NUM
ajbmeb-1996	39	12	april	april	PROPN
ajbmeb-1996	39	13	2024	2024	NUM
ajbmeb-1996	39	14	p	p	NOUN
ajbmeb-1996	39	15	a	a	DET
ajbmeb-1996	39	16	g	g	NOUN
ajbmeb-1996	39	17	e	e	NOUN
ajbmeb-1996	39	18	|	|	ADV
ajbmeb-1996	39	19	70	70	NUM
ajbmeb-1996	39	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1996	39	21	2.0	2.0	NUM
ajbmeb-1996	39	22	review	review	NOUN
ajbmeb-1996	39	23	of	of	ADP
ajbmeb-1996	39	24	related	related	ADJ
ajbmeb-1996	39	25	literature	literature	NOUN
ajbmeb-1996	39	26	2.1	2.1	NUM
ajbmeb-1996	39	27	conceptual	conceptual	ADJ
ajbmeb-1996	39	28	review	review	NOUN
ajbmeb-1996	39	29	profitability	profitability	NOUN
ajbmeb-1996	39	30	profitability	profitability	NOUN
ajbmeb-1996	39	31	is	be	AUX
ajbmeb-1996	39	32	the	the	DET
ajbmeb-1996	39	33	amount	amount	NOUN
ajbmeb-1996	39	34	of	of	ADP
ajbmeb-1996	39	35	money	money	NOUN
ajbmeb-1996	39	36	that	that	PRON
ajbmeb-1996	39	37	a	a	DET
ajbmeb-1996	39	38	business	business	NOUN
ajbmeb-1996	39	39	can	can	AUX
ajbmeb-1996	39	40	make	make	VERB
ajbmeb-1996	39	41	using	use	VERB
ajbmeb-1996	39	42	its	its	PRON
ajbmeb-1996	39	43	available	available	ADJ
ajbmeb-1996	39	44	resources	resource	NOUN
ajbmeb-1996	39	45	.	.	PUNCT
ajbmeb-1996	40	1	most	most	ADJ
ajbmeb-1996	40	2	organisations	organisation	NOUN
ajbmeb-1996	40	3	want	want	VERB
ajbmeb-1996	40	4	to	to	PART
ajbmeb-1996	40	5	maximise	maximise	VERB
ajbmeb-1996	40	6	their	their	PRON
ajbmeb-1996	40	7	profits	profit	NOUN
ajbmeb-1996	40	8	.	.	PUNCT
ajbmeb-1996	41	1	profitability	profitability	NOUN
ajbmeb-1996	41	2	demonstrates	demonstrate	VERB
ajbmeb-1996	41	3	a	a	DET
ajbmeb-1996	41	4	company	company	NOUN
ajbmeb-1996	41	5	's	's	PART
ajbmeb-1996	41	6	capacity	capacity	NOUN
ajbmeb-1996	41	7	to	to	PART
ajbmeb-1996	41	8	generate	generate	VERB
ajbmeb-1996	41	9	earnings	earning	NOUN
ajbmeb-1996	41	10	during	during	ADP
ajbmeb-1996	41	11	a	a	DET
ajbmeb-1996	41	12	specific	specific	ADJ
ajbmeb-1996	41	13	time	time	NOUN
ajbmeb-1996	41	14	period	period	NOUN
ajbmeb-1996	41	15	by	by	ADP
ajbmeb-1996	41	16	utilising	utilise	VERB
ajbmeb-1996	41	17	its	its	PRON
ajbmeb-1996	41	18	assets	asset	NOUN
ajbmeb-1996	41	19	.	.	PUNCT
ajbmeb-1996	42	1	the	the	DET
ajbmeb-1996	42	2	ability	ability	NOUN
ajbmeb-1996	42	3	of	of	ADP
ajbmeb-1996	42	4	an	an	DET
ajbmeb-1996	42	5	organisation	organisation	NOUN
ajbmeb-1996	42	6	,	,	PUNCT
ajbmeb-1996	42	7	firm	firm	NOUN
ajbmeb-1996	42	8	,	,	PUNCT
ajbmeb-1996	42	9	or	or	CCONJ
ajbmeb-1996	42	10	company	company	NOUN
ajbmeb-1996	42	11	to	to	PART
ajbmeb-1996	42	12	profit	profit	VERB
ajbmeb-1996	42	13	from	from	ADP
ajbmeb-1996	42	14	all	all	PRON
ajbmeb-1996	42	15	of	of	ADP
ajbmeb-1996	42	16	its	its	PRON
ajbmeb-1996	42	17	business	business	NOUN
ajbmeb-1996	42	18	operations	operation	NOUN
ajbmeb-1996	42	19	is	be	AUX
ajbmeb-1996	42	20	known	know	VERB
ajbmeb-1996	42	21	as	as	ADP
ajbmeb-1996	42	22	profitability	profitability	NOUN
ajbmeb-1996	42	23	(	(	PUNCT
ajbmeb-1996	42	24	muya	muya	PROPN
ajbmeb-1996	42	25	&	&	CCONJ
ajbmeb-1996	42	26	gathogo	gathogo	PROPN
ajbmeb-1996	42	27	,	,	PUNCT
ajbmeb-1996	42	28	2018	2018	NUM
ajbmeb-1996	42	29	)	)	PUNCT
ajbmeb-1996	42	30	.	.	PUNCT
ajbmeb-1996	43	1	typically	typically	ADV
ajbmeb-1996	43	2	,	,	PUNCT
ajbmeb-1996	43	3	the	the	DET
ajbmeb-1996	43	4	entrepreneur	entrepreneur	NOUN
ajbmeb-1996	43	5	receives	receive	VERB
ajbmeb-1996	43	6	profit	profit	NOUN
ajbmeb-1996	43	7	as	as	ADP
ajbmeb-1996	43	8	compensation	compensation	NOUN
ajbmeb-1996	43	9	for	for	ADP
ajbmeb-1996	43	10	their	their	PRON
ajbmeb-1996	43	11	investment	investment	NOUN
ajbmeb-1996	43	12	.	.	PUNCT
ajbmeb-1996	44	1	in	in	ADP
ajbmeb-1996	44	2	actuality	actuality	NOUN
ajbmeb-1996	44	3	,	,	PUNCT
ajbmeb-1996	44	4	an	an	DET
ajbmeb-1996	44	5	entrepreneur	entrepreneur	NOUN
ajbmeb-1996	44	6	's	's	PART
ajbmeb-1996	44	7	primary	primary	ADJ
ajbmeb-1996	44	8	driving	driving	NOUN
ajbmeb-1996	44	9	force	force	NOUN
ajbmeb-1996	44	10	behind	behind	ADP
ajbmeb-1996	44	11	entering	enter	VERB
ajbmeb-1996	44	12	the	the	DET
ajbmeb-1996	44	13	market	market	NOUN
ajbmeb-1996	44	14	is	be	AUX
ajbmeb-1996	44	15	profit	profit	NOUN
ajbmeb-1996	44	16	.	.	PUNCT
ajbmeb-1996	45	1	profit	profit	NOUN
ajbmeb-1996	45	2	is	be	AUX
ajbmeb-1996	45	3	another	another	DET
ajbmeb-1996	45	4	metric	metric	ADJ
ajbmeb-1996	45	5	used	use	VERB
ajbmeb-1996	45	6	to	to	PART
ajbmeb-1996	45	7	gauge	gauge	VERB
ajbmeb-1996	45	8	a	a	DET
ajbmeb-1996	45	9	company	company	NOUN
ajbmeb-1996	45	10	's	's	PART
ajbmeb-1996	45	11	performance	performance	NOUN
ajbmeb-1996	45	12	.	.	PUNCT
ajbmeb-1996	46	1	the	the	DET
ajbmeb-1996	46	2	difference	difference	NOUN
ajbmeb-1996	46	3	between	between	ADP
ajbmeb-1996	46	4	sales	sale	NOUN
ajbmeb-1996	46	5	revenue	revenue	NOUN
ajbmeb-1996	46	6	and	and	CCONJ
ajbmeb-1996	46	7	total	total	ADJ
ajbmeb-1996	46	8	costs	cost	NOUN
ajbmeb-1996	46	9	,	,	PUNCT
ajbmeb-1996	46	10	which	which	PRON
ajbmeb-1996	46	11	include	include	VERB
ajbmeb-1996	46	12	labour	labour	NOUN
ajbmeb-1996	46	13	,	,	PUNCT
ajbmeb-1996	46	14	material	material	NOUN
ajbmeb-1996	46	15	costs	cost	NOUN
ajbmeb-1996	46	16	,	,	PUNCT
ajbmeb-1996	46	17	and	and	CCONJ
ajbmeb-1996	46	18	other	other	ADJ
ajbmeb-1996	46	19	expenses	expense	NOUN
ajbmeb-1996	46	20	—	—	PUNCT
ajbmeb-1996	46	21	is	be	AUX
ajbmeb-1996	46	22	known	know	VERB
ajbmeb-1996	46	23	as	as	ADP
ajbmeb-1996	46	24	profit	profit	NOUN
ajbmeb-1996	46	25	.	.	PUNCT
ajbmeb-1996	47	1	the	the	DET
ajbmeb-1996	47	2	primary	primary	ADJ
ajbmeb-1996	47	3	objective	objective	NOUN
ajbmeb-1996	47	4	of	of	ADP
ajbmeb-1996	47	5	any	any	DET
ajbmeb-1996	47	6	business	business	NOUN
ajbmeb-1996	47	7	endeavour	endeavour	NOUN
ajbmeb-1996	47	8	is	be	AUX
ajbmeb-1996	47	9	to	to	PART
ajbmeb-1996	47	10	achieve	achieve	VERB
ajbmeb-1996	47	11	profitability	profitability	NOUN
ajbmeb-1996	47	12	,	,	PUNCT
ajbmeb-1996	47	13	which	which	PRON
ajbmeb-1996	47	14	can	can	AUX
ajbmeb-1996	47	15	be	be	AUX
ajbmeb-1996	47	16	measured	measure	VERB
ajbmeb-1996	47	17	in	in	ADP
ajbmeb-1996	47	18	either	either	CCONJ
ajbmeb-1996	47	19	accounting	accounting	NOUN
ajbmeb-1996	47	20	or	or	CCONJ
ajbmeb-1996	47	21	economic	economic	ADJ
ajbmeb-1996	47	22	profits	profit	NOUN
ajbmeb-1996	47	23	.	.	PUNCT
ajbmeb-1996	48	1	profitability	profitability	NOUN
ajbmeb-1996	48	2	illustrates	illustrate	VERB
ajbmeb-1996	48	3	how	how	SCONJ
ajbmeb-1996	48	4	well	well	ADV
ajbmeb-1996	48	5	management	management	NOUN
ajbmeb-1996	48	6	uses	use	VERB
ajbmeb-1996	48	7	the	the	DET
ajbmeb-1996	48	8	company	company	NOUN
ajbmeb-1996	48	9	's	's	PART
ajbmeb-1996	48	10	resources	resource	NOUN
ajbmeb-1996	48	11	to	to	PART
ajbmeb-1996	48	12	turn	turn	VERB
ajbmeb-1996	48	13	a	a	DET
ajbmeb-1996	48	14	profit	profit	NOUN
ajbmeb-1996	48	15	(	(	PUNCT
ajbmeb-1996	48	16	muya	muya	PROPN
ajbmeb-1996	48	17	&	&	CCONJ
ajbmeb-1996	48	18	gathogo	gathogo	PROPN
ajbmeb-1996	48	19	,	,	PUNCT
ajbmeb-1996	48	20	2018	2018	NUM
ajbmeb-1996	48	21	)	)	PUNCT
ajbmeb-1996	48	22	.	.	PUNCT
ajbmeb-1996	49	1	businesses	business	NOUN
ajbmeb-1996	49	2	will	will	AUX
ajbmeb-1996	49	3	therefore	therefore	ADV
ajbmeb-1996	49	4	probably	probably	ADV
ajbmeb-1996	49	5	benefit	benefit	VERB
ajbmeb-1996	49	6	greatly	greatly	ADV
ajbmeb-1996	49	7	from	from	ADP
ajbmeb-1996	49	8	higher	high	ADJ
ajbmeb-1996	49	9	profitability	profitability	NOUN
ajbmeb-1996	49	10	.	.	PUNCT
ajbmeb-1996	50	1	being	be	AUX
ajbmeb-1996	50	2	profitable	profitable	ADJ
ajbmeb-1996	50	3	is	be	AUX
ajbmeb-1996	50	4	a	a	DET
ajbmeb-1996	50	5	crucial	crucial	ADJ
ajbmeb-1996	50	6	requirement	requirement	NOUN
ajbmeb-1996	50	7	for	for	ADP
ajbmeb-1996	50	8	any	any	DET
ajbmeb-1996	50	9	company	company	NOUN
ajbmeb-1996	50	10	's	's	PART
ajbmeb-1996	50	11	long	long	ADJ
ajbmeb-1996	50	12	-	-	PUNCT
ajbmeb-1996	50	13	term	term	NOUN
ajbmeb-1996	50	14	survival	survival	NOUN
ajbmeb-1996	50	15	and	and	CCONJ
ajbmeb-1996	50	16	success	success	NOUN
ajbmeb-1996	50	17	.	.	PUNCT
ajbmeb-1996	51	1	investors	investor	NOUN
ajbmeb-1996	51	2	are	be	AUX
ajbmeb-1996	51	3	drawn	draw	VERB
ajbmeb-1996	51	4	to	to	ADP
ajbmeb-1996	51	5	profitable	profitable	ADJ
ajbmeb-1996	51	6	businesses	business	NOUN
ajbmeb-1996	51	7	,	,	PUNCT
ajbmeb-1996	51	8	and	and	CCONJ
ajbmeb-1996	51	9	these	these	DET
ajbmeb-1996	51	10	enterprises	enterprise	NOUN
ajbmeb-1996	51	11	are	be	AUX
ajbmeb-1996	51	12	more	more	ADV
ajbmeb-1996	51	13	likely	likely	ADJ
ajbmeb-1996	51	14	to	to	PART
ajbmeb-1996	51	15	endure	endure	VERB
ajbmeb-1996	51	16	over	over	ADP
ajbmeb-1996	51	17	the	the	DET
ajbmeb-1996	51	18	long	long	ADJ
ajbmeb-1996	51	19	run	run	NOUN
ajbmeb-1996	51	20	(	(	PUNCT
ajbmeb-1996	51	21	farah	farah	PROPN
ajbmeb-1996	51	22	&	&	CCONJ
ajbmeb-1996	51	23	nina	nina	PROPN
ajbmeb-1996	51	24	,	,	PUNCT
ajbmeb-1996	51	25	2016	2016	NUM
ajbmeb-1996	51	26	)	)	PUNCT
ajbmeb-1996	51	27	.	.	PUNCT
ajbmeb-1996	52	1	many	many	ADJ
ajbmeb-1996	52	2	businesses	business	NOUN
ajbmeb-1996	52	3	work	work	VERB
ajbmeb-1996	52	4	hard	hard	ADV
ajbmeb-1996	52	5	to	to	PART
ajbmeb-1996	52	6	increase	increase	VERB
ajbmeb-1996	52	7	their	their	PRON
ajbmeb-1996	52	8	profitability	profitability	NOUN
ajbmeb-1996	52	9	,	,	PUNCT
ajbmeb-1996	52	10	and	and	CCONJ
ajbmeb-1996	52	11	they	they	PRON
ajbmeb-1996	52	12	invest	invest	VERB
ajbmeb-1996	52	13	many	many	ADJ
ajbmeb-1996	52	14	hours	hour	NOUN
ajbmeb-1996	52	15	in	in	ADP
ajbmeb-1996	52	16	meetings	meeting	NOUN
ajbmeb-1996	52	17	to	to	PART
ajbmeb-1996	52	18	find	find	VERB
ajbmeb-1996	52	19	ways	way	NOUN
ajbmeb-1996	52	20	to	to	PART
ajbmeb-1996	52	21	cut	cut	VERB
ajbmeb-1996	52	22	operating	operating	NOUN
ajbmeb-1996	52	23	expenses	expense	NOUN
ajbmeb-1996	52	24	while	while	SCONJ
ajbmeb-1996	52	25	simultaneously	simultaneously	ADV
ajbmeb-1996	52	26	boosting	boost	VERB
ajbmeb-1996	52	27	sales	sale	NOUN
ajbmeb-1996	52	28	.	.	PUNCT
ajbmeb-1996	53	1	profitability	profitability	NOUN
ajbmeb-1996	53	2	is	be	AUX
ajbmeb-1996	53	3	a	a	DET
ajbmeb-1996	53	4	key	key	ADJ
ajbmeb-1996	53	5	performance	performance	NOUN
ajbmeb-1996	53	6	indicator	indicator	NOUN
ajbmeb-1996	53	7	for	for	ADP
ajbmeb-1996	53	8	the	the	DET
ajbmeb-1996	53	9	company	company	NOUN
ajbmeb-1996	53	10	.	.	PUNCT
ajbmeb-1996	54	1	for	for	ADP
ajbmeb-1996	54	2	many	many	ADJ
ajbmeb-1996	54	3	businesses	business	NOUN
ajbmeb-1996	54	4	,	,	PUNCT
ajbmeb-1996	54	5	one	one	NUM
ajbmeb-1996	54	6	of	of	ADP
ajbmeb-1996	54	7	the	the	DET
ajbmeb-1996	54	8	most	most	ADV
ajbmeb-1996	54	9	important	important	ADJ
ajbmeb-1996	54	10	components	component	NOUN
ajbmeb-1996	54	11	of	of	ADP
ajbmeb-1996	54	12	financial	financial	ADJ
ajbmeb-1996	54	13	reporting	reporting	NOUN
ajbmeb-1996	54	14	is	be	AUX
ajbmeb-1996	54	15	profitability	profitability	NOUN
ajbmeb-1996	54	16	(	(	PUNCT
ajbmeb-1996	54	17	farah	farah	PROPN
ajbmeb-1996	54	18	&	&	CCONJ
ajbmeb-1996	54	19	nina	nina	PROPN
ajbmeb-1996	54	20	,	,	PUNCT
ajbmeb-1996	54	21	2016	2016	NUM
ajbmeb-1996	54	22	)	)	PUNCT
ajbmeb-1996	54	23	.	.	PUNCT
ajbmeb-1996	55	1	since	since	SCONJ
ajbmeb-1996	55	2	profitability	profitability	NOUN
ajbmeb-1996	55	3	provides	provide	VERB
ajbmeb-1996	55	4	a	a	DET
ajbmeb-1996	55	5	clear	clear	ADJ
ajbmeb-1996	55	6	indicator	indicator	NOUN
ajbmeb-1996	55	7	of	of	ADP
ajbmeb-1996	55	8	business	business	NOUN
ajbmeb-1996	55	9	performance	performance	NOUN
ajbmeb-1996	55	10	,	,	PUNCT
ajbmeb-1996	55	11	it	it	PRON
ajbmeb-1996	55	12	is	be	AUX
ajbmeb-1996	55	13	essential	essential	ADJ
ajbmeb-1996	55	14	to	to	ADP
ajbmeb-1996	55	15	the	the	DET
ajbmeb-1996	55	16	manager	manager	NOUN
ajbmeb-1996	55	17	of	of	ADP
ajbmeb-1996	55	18	the	the	DET
ajbmeb-1996	55	19	company	company	NOUN
ajbmeb-1996	55	20	as	as	ADV
ajbmeb-1996	55	21	well	well	ADV
ajbmeb-1996	55	22	as	as	ADP
ajbmeb-1996	55	23	the	the	DET
ajbmeb-1996	55	24	owners	owner	NOUN
ajbmeb-1996	55	25	and	and	CCONJ
ajbmeb-1996	55	26	other	other	ADJ
ajbmeb-1996	55	27	stakeholders	stakeholder	NOUN
ajbmeb-1996	55	28	involved	involve	VERB
ajbmeb-1996	55	29	in	in	ADP
ajbmeb-1996	55	30	or	or	CCONJ
ajbmeb-1996	55	31	associated	associate	VERB
ajbmeb-1996	55	32	with	with	ADP
ajbmeb-1996	55	33	the	the	DET
ajbmeb-1996	55	34	business	business	NOUN
ajbmeb-1996	55	35	.	.	PUNCT
ajbmeb-1996	56	1	generally	generally	ADV
ajbmeb-1996	56	2	,	,	PUNCT
ajbmeb-1996	56	3	performance	performance	NOUN
ajbmeb-1996	56	4	could	could	AUX
ajbmeb-1996	56	5	be	be	AUX
ajbmeb-1996	56	6	regarded	regard	VERB
ajbmeb-1996	56	7	as	as	ADP
ajbmeb-1996	56	8	one	one	NUM
ajbmeb-1996	56	9	of	of	ADP
ajbmeb-1996	56	10	the	the	DET
ajbmeb-1996	56	11	key	key	ADJ
ajbmeb-1996	56	12	factors	factor	NOUN
ajbmeb-1996	56	13	that	that	PRON
ajbmeb-1996	56	14	has	have	AUX
ajbmeb-1996	56	15	been	be	AUX
ajbmeb-1996	56	16	widely	widely	ADV
ajbmeb-1996	56	17	used	use	VERB
ajbmeb-1996	56	18	in	in	ADP
ajbmeb-1996	56	19	measuring	measure	VERB
ajbmeb-1996	56	20	success	success	NOUN
ajbmeb-1996	56	21	or	or	CCONJ
ajbmeb-1996	56	22	failure	failure	NOUN
ajbmeb-1996	56	23	of	of	ADP
ajbmeb-1996	56	24	an	an	DET
ajbmeb-1996	56	25	organization	organization	NOUN
ajbmeb-1996	56	26	.	.	PUNCT
ajbmeb-1996	57	1	basically	basically	ADV
ajbmeb-1996	57	2	,	,	PUNCT
ajbmeb-1996	57	3	the	the	DET
ajbmeb-1996	57	4	performance	performance	NOUN
ajbmeb-1996	57	5	of	of	ADP
ajbmeb-1996	57	6	a	a	DET
ajbmeb-1996	57	7	firm	firm	NOUN
ajbmeb-1996	57	8	is	be	AUX
ajbmeb-1996	57	9	categorized	categorize	VERB
ajbmeb-1996	57	10	into	into	ADP
ajbmeb-1996	57	11	two	two	NUM
ajbmeb-1996	57	12	broad	broad	ADJ
ajbmeb-1996	57	13	categories	category	NOUN
ajbmeb-1996	57	14	namely	namely	ADV
ajbmeb-1996	57	15	;	;	PUNCT
ajbmeb-1996	57	16	financial	financial	ADJ
ajbmeb-1996	57	17	performance	performance	NOUN
ajbmeb-1996	57	18	and	and	CCONJ
ajbmeb-1996	57	19	strategic	strategic	ADJ
ajbmeb-1996	57	20	performance	performance	NOUN
ajbmeb-1996	57	21	.	.	PUNCT
ajbmeb-1996	58	1	particularly	particularly	ADV
ajbmeb-1996	58	2	,	,	PUNCT
ajbmeb-1996	58	3	financial	financial	ADJ
ajbmeb-1996	58	4	performance	performance	NOUN
ajbmeb-1996	58	5	covers	cover	VERB
ajbmeb-1996	58	6	profitability	profitability	NOUN
ajbmeb-1996	58	7	performance	performance	NOUN
ajbmeb-1996	58	8	,	,	PUNCT
ajbmeb-1996	58	9	market	market	NOUN
ajbmeb-1996	58	10	value	value	NOUN
ajbmeb-1996	58	11	performance	performance	NOUN
ajbmeb-1996	58	12	,	,	PUNCT
ajbmeb-1996	58	13	and	and	CCONJ
ajbmeb-1996	58	14	growth	growth	NOUN
ajbmeb-1996	58	15	performance	performance	NOUN
ajbmeb-1996	58	16	while	while	SCONJ
ajbmeb-1996	58	17	the	the	DET
ajbmeb-1996	58	18	category	category	NOUN
ajbmeb-1996	58	19	of	of	ADP
ajbmeb-1996	58	20	strategic	strategic	ADJ
ajbmeb-1996	58	21	performance	performance	NOUN
ajbmeb-1996	58	22	includes	include	VERB
ajbmeb-1996	58	23	employees	employee	NOUN
ajbmeb-1996	58	24	’	’	PART
ajbmeb-1996	58	25	satisfaction	satisfaction	NOUN
ajbmeb-1996	58	26	,	,	PUNCT
ajbmeb-1996	58	27	customers	customer	NOUN
ajbmeb-1996	58	28	’	'	PUNCT
ajbmeb-1996	58	29	satisfaction	satisfaction	NOUN
ajbmeb-1996	58	30	,	,	PUNCT
ajbmeb-1996	58	31	environmental	environmental	ADJ
ajbmeb-1996	58	32	performance	performance	NOUN
ajbmeb-1996	58	33	,	,	PUNCT
ajbmeb-1996	58	34	environmental	environmental	ADJ
ajbmeb-1996	58	35	audit	audit	NOUN
ajbmeb-1996	58	36	performance	performance	NOUN
ajbmeb-1996	58	37	,	,	PUNCT
ajbmeb-1996	58	38	and	and	CCONJ
ajbmeb-1996	58	39	social	social	ADJ
ajbmeb-1996	58	40	performance	performance	NOUN
ajbmeb-1996	58	41	.	.	PUNCT
ajbmeb-1996	59	1	for	for	ADP
ajbmeb-1996	59	2	the	the	DET
ajbmeb-1996	59	3	purpose	purpose	NOUN
ajbmeb-1996	59	4	of	of	ADP
ajbmeb-1996	59	5	closing	close	VERB
ajbmeb-1996	59	6	on	on	ADP
ajbmeb-1996	59	7	research	research	NOUN
ajbmeb-1996	59	8	gaps	gap	NOUN
ajbmeb-1996	59	9	in	in	ADP
ajbmeb-1996	59	10	the	the	DET
ajbmeb-1996	59	11	sphere	sphere	NOUN
ajbmeb-1996	59	12	of	of	ADP
ajbmeb-1996	59	13	account	account	NOUN
ajbmeb-1996	59	14	receivable	receivable	ADJ
ajbmeb-1996	59	15	management	management	NOUN
ajbmeb-1996	59	16	and	and	CCONJ
ajbmeb-1996	59	17	corporate	corporate	ADJ
ajbmeb-1996	59	18	performance	performance	NOUN
ajbmeb-1996	59	19	relationship	relationship	NOUN
ajbmeb-1996	59	20	,	,	PUNCT
ajbmeb-1996	59	21	we	we	PRON
ajbmeb-1996	59	22	adopt	adopt	VERB
ajbmeb-1996	59	23	return	return	VERB
ajbmeb-1996	59	24	on	on	ADP
ajbmeb-1996	59	25	asset	asset	NOUN
ajbmeb-1996	59	26	as	as	ADP
ajbmeb-1996	59	27	a	a	DET
ajbmeb-1996	59	28	performance	performance	NOUN
ajbmeb-1996	59	29	measure	measure	NOUN
ajbmeb-1996	59	30	previously	previously	ADV
ajbmeb-1996	59	31	employed	employ	VERB
ajbmeb-1996	59	32	by	by	ADP
ajbmeb-1996	59	33	(	(	PUNCT
ajbmeb-1996	59	34	olaoye	olaoye	ADJ
ajbmeb-1996	59	35	,	,	PUNCT
ajbmeb-1996	59	36	&	&	CCONJ
ajbmeb-1996	59	37	adekanbi	adekanbi	NOUN
ajbmeb-1996	59	38	,	,	PUNCT
ajbmeb-1996	59	39	2019	2019	NUM
ajbmeb-1996	59	40	)	)	PUNCT
ajbmeb-1996	59	41	.	.	PUNCT
ajbmeb-1996	60	1	it	it	PRON
ajbmeb-1996	60	2	serves	serve	VERB
ajbmeb-1996	60	3	as	as	ADP
ajbmeb-1996	60	4	a	a	DET
ajbmeb-1996	60	5	performance	performance	NOUN
ajbmeb-1996	60	6	indicator	indicator	NOUN
ajbmeb-1996	60	7	widely	widely	ADV
ajbmeb-1996	60	8	employed	employ	VERB
ajbmeb-1996	60	9	by	by	ADP
ajbmeb-1996	60	10	financial	financial	ADJ
ajbmeb-1996	60	11	analysis	analysis	NOUN
ajbmeb-1996	60	12	.	.	PUNCT
ajbmeb-1996	61	1	liquidity	liquidity	NOUN
ajbmeb-1996	61	2	the	the	DET
ajbmeb-1996	61	3	ability	ability	NOUN
ajbmeb-1996	61	4	of	of	ADP
ajbmeb-1996	61	5	an	an	DET
ajbmeb-1996	61	6	individual	individual	NOUN
ajbmeb-1996	61	7	or	or	CCONJ
ajbmeb-1996	61	8	organisation	organisation	NOUN
ajbmeb-1996	61	9	to	to	PART
ajbmeb-1996	61	10	meet	meet	VERB
ajbmeb-1996	61	11	shortand	shortand	NOUN
ajbmeb-1996	61	12	long	long	ADJ
ajbmeb-1996	61	13	-	-	PUNCT
ajbmeb-1996	61	14	term	term	NOUN
ajbmeb-1996	61	15	needs	need	NOUN
ajbmeb-1996	61	16	with	with	ADP
ajbmeb-1996	61	17	cash	cash	NOUN
ajbmeb-1996	61	18	or	or	CCONJ
ajbmeb-1996	61	19	easily	easily	ADV
ajbmeb-1996	61	20	convertible	convertible	ADJ
ajbmeb-1996	61	21	assets	asset	NOUN
ajbmeb-1996	61	22	is	be	AUX
ajbmeb-1996	61	23	referred	refer	VERB
ajbmeb-1996	61	24	to	to	ADP
ajbmeb-1996	61	25	as	as	ADP
ajbmeb-1996	61	26	liquidity	liquidity	NOUN
ajbmeb-1996	61	27	.	.	PUNCT
ajbmeb-1996	62	1	liquidity	liquidity	NOUN
ajbmeb-1996	62	2	can	can	AUX
ajbmeb-1996	62	3	also	also	ADV
ajbmeb-1996	62	4	be	be	AUX
ajbmeb-1996	62	5	defined	define	VERB
ajbmeb-1996	62	6	by	by	ADP
ajbmeb-1996	62	7	investors	investor	NOUN
ajbmeb-1996	62	8	as	as	ADP
ajbmeb-1996	62	9	the	the	DET
ajbmeb-1996	62	10	ability	ability	NOUN
ajbmeb-1996	62	11	to	to	PART
ajbmeb-1996	62	12	quickly	quickly	ADV
ajbmeb-1996	62	13	and	and	CCONJ
ajbmeb-1996	62	14	with	with	ADP
ajbmeb-1996	62	15	little	little	ADJ
ajbmeb-1996	62	16	to	to	PART
ajbmeb-1996	62	17	no	no	DET
ajbmeb-1996	62	18	value	value	NOUN
ajbmeb-1996	62	19	loss	loss	NOUN
ajbmeb-1996	62	20	convert	convert	VERB
ajbmeb-1996	62	21	an	an	DET
ajbmeb-1996	62	22	investment	investment	NOUN
ajbmeb-1996	62	23	portfolio	portfolio	NOUN
ajbmeb-1996	62	24	into	into	ADP
ajbmeb-1996	62	25	cash	cash	NOUN
ajbmeb-1996	62	26	.	.	PUNCT
ajbmeb-1996	63	1	since	since	SCONJ
ajbmeb-1996	63	2	a	a	DET
ajbmeb-1996	63	3	firm	firm	NOUN
ajbmeb-1996	63	4	's	's	PART
ajbmeb-1996	63	5	comprehension	comprehension	NOUN
ajbmeb-1996	63	6	of	of	ADP
ajbmeb-1996	63	7	liquidity	liquidity	NOUN
ajbmeb-1996	63	8	and	and	CCONJ
ajbmeb-1996	63	9	its	its	PRON
ajbmeb-1996	63	10	management	management	NOUN
ajbmeb-1996	63	11	assures	assure	VERB
ajbmeb-1996	63	12	the	the	DET
ajbmeb-1996	63	13	company	company	NOUN
ajbmeb-1996	63	14	's	's	PART
ajbmeb-1996	63	15	survival	survival	NOUN
ajbmeb-1996	63	16	,	,	PUNCT
ajbmeb-1996	63	17	even	even	ADV
ajbmeb-1996	63	18	as	as	ADP
ajbmeb-1996	63	19	a	a	DET
ajbmeb-1996	63	20	stakeholder	stakeholder	NOUN
ajbmeb-1996	63	21	,	,	PUNCT
ajbmeb-1996	63	22	all	all	PRON
ajbmeb-1996	63	23	of	of	ADP
ajbmeb-1996	63	24	these	these	DET
ajbmeb-1996	63	25	ideas	idea	NOUN
ajbmeb-1996	63	26	are	be	AUX
ajbmeb-1996	63	27	essential	essential	ADJ
ajbmeb-1996	63	28	to	to	ADP
ajbmeb-1996	63	29	a	a	DET
ajbmeb-1996	63	30	company	company	NOUN
ajbmeb-1996	63	31	's	's	PART
ajbmeb-1996	63	32	success	success	NOUN
ajbmeb-1996	63	33	(	(	PUNCT
ajbmeb-1996	63	34	prempeh	prempeh	PROPN
ajbmeb-1996	63	35	&	&	CCONJ
ajbmeb-1996	63	36	peprah	peprah	PROPN
ajbmeb-1996	63	37	-	-	PUNCT
ajbmeb-1996	63	38	amankona	amankona	ADJ
ajbmeb-1996	63	39	,	,	PUNCT
ajbmeb-1996	63	40	2020	2020	NUM
ajbmeb-1996	63	41	)	)	PUNCT
ajbmeb-1996	63	42	.	.	PUNCT
ajbmeb-1996	64	1	the	the	DET
ajbmeb-1996	64	2	concept	concept	NOUN
ajbmeb-1996	64	3	of	of	ADP
ajbmeb-1996	64	4	financial	financial	ADJ
ajbmeb-1996	64	5	liquidity	liquidity	NOUN
ajbmeb-1996	64	6	is	be	AUX
ajbmeb-1996	64	7	intricate	intricate	ADJ
ajbmeb-1996	64	8	yet	yet	ADV
ajbmeb-1996	64	9	crucial	crucial	ADJ
ajbmeb-1996	64	10	in	in	ADP
ajbmeb-1996	64	11	characterising	characterise	VERB
ajbmeb-1996	64	12	the	the	DET
ajbmeb-1996	64	13	stability	stability	NOUN
ajbmeb-1996	64	14	and	and	CCONJ
ajbmeb-1996	64	15	soundness	soundness	NOUN
ajbmeb-1996	64	16	of	of	ADP
ajbmeb-1996	64	17	the	the	DET
ajbmeb-1996	64	18	financial	financial	ADJ
ajbmeb-1996	64	19	system	system	NOUN
ajbmeb-1996	64	20	.	.	PUNCT
ajbmeb-1996	65	1	since	since	SCONJ
ajbmeb-1996	65	2	capital	capital	NOUN
ajbmeb-1996	65	3	is	be	AUX
ajbmeb-1996	65	4	necessary	necessary	ADJ
ajbmeb-1996	65	5	for	for	SCONJ
ajbmeb-1996	65	6	any	any	DET
ajbmeb-1996	65	7	business	business	NOUN
ajbmeb-1996	65	8	to	to	PART
ajbmeb-1996	65	9	begin	begin	VERB
ajbmeb-1996	65	10	with	with	ADP
ajbmeb-1996	65	11	,	,	PUNCT
ajbmeb-1996	65	12	this	this	PRON
ajbmeb-1996	65	13	highlights	highlight	VERB
ajbmeb-1996	65	14	the	the	DET
ajbmeb-1996	65	15	importance	importance	NOUN
ajbmeb-1996	65	16	of	of	ADP
ajbmeb-1996	65	17	liquidity	liquidity	NOUN
ajbmeb-1996	65	18	to	to	ADP
ajbmeb-1996	65	19	the	the	DET
ajbmeb-1996	65	20	financial	financial	ADJ
ajbmeb-1996	65	21	system	system	NOUN
ajbmeb-1996	65	22	as	as	ADV
ajbmeb-1996	65	23	well	well	ADV
ajbmeb-1996	65	24	as	as	ADP
ajbmeb-1996	65	25	to	to	ADP
ajbmeb-1996	65	26	all	all	DET
ajbmeb-1996	65	27	other	other	ADJ
ajbmeb-1996	65	28	industries	industry	NOUN
ajbmeb-1996	65	29	.	.	PUNCT
ajbmeb-1996	66	1	olaoye	olaoye	ADJ
ajbmeb-1996	66	2	and	and	CCONJ
ajbmeb-1996	66	3	adekanbi	adekanbi	PROPN
ajbmeb-1996	66	4	american	american	PROPN
ajbmeb-1996	66	5	journal	journal	PROPN
ajbmeb-1996	66	6	of	of	ADP
ajbmeb-1996	66	7	business	business	NOUN
ajbmeb-1996	66	8	management	management	NOUN
ajbmeb-1996	66	9	,	,	PUNCT
ajbmeb-1996	66	10	economics	economic	NOUN
ajbmeb-1996	66	11	and	and	CCONJ
ajbmeb-1996	66	12	banking	banking	NOUN
ajbmeb-1996	66	13	volume	volume	NOUN
ajbmeb-1996	66	14	23	23	NUM
ajbmeb-1996	66	15	april	april	PROPN
ajbmeb-1996	66	16	2024	2024	NUM
ajbmeb-1996	66	17	p	p	NOUN
ajbmeb-1996	66	18	a	a	PRON
ajbmeb-1996	66	19	g	g	NOUN
ajbmeb-1996	66	20	e	e	NOUN
ajbmeb-1996	67	1	|	|	ADV
ajbmeb-1996	67	2	71	71	NUM
ajbmeb-1996	67	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	67	4	(	(	PUNCT
ajbmeb-1996	67	5	2019	2019	NUM
ajbmeb-1996	67	6	)	)	PUNCT
ajbmeb-1996	67	7	defined	define	VERB
ajbmeb-1996	67	8	liquidity	liquidity	NOUN
ajbmeb-1996	67	9	in	in	ADP
ajbmeb-1996	67	10	terms	term	NOUN
ajbmeb-1996	67	11	of	of	ADP
ajbmeb-1996	67	12	flows	flow	NOUN
ajbmeb-1996	67	13	;	;	PUNCT
ajbmeb-1996	67	14	that	that	PRON
ajbmeb-1996	67	15	is	be	AUX
ajbmeb-1996	67	16	between	between	ADP
ajbmeb-1996	67	17	participants	participant	NOUN
ajbmeb-1996	67	18	in	in	ADP
ajbmeb-1996	67	19	the	the	DET
ajbmeb-1996	67	20	financial	financial	ADJ
ajbmeb-1996	67	21	system	system	NOUN
ajbmeb-1996	67	22	and	and	CCONJ
ajbmeb-1996	67	23	the	the	DET
ajbmeb-1996	67	24	market	market	NOUN
ajbmeb-1996	67	25	,	,	PUNCT
ajbmeb-1996	67	26	as	as	ADV
ajbmeb-1996	67	27	well	well	ADV
ajbmeb-1996	67	28	as	as	ADP
ajbmeb-1996	67	29	the	the	DET
ajbmeb-1996	67	30	capacity	capacity	NOUN
ajbmeb-1996	67	31	to	to	PART
ajbmeb-1996	67	32	realise	realise	VERB
ajbmeb-1996	67	33	these	these	DET
ajbmeb-1996	67	34	flows	flow	NOUN
ajbmeb-1996	67	35	.	.	PUNCT
ajbmeb-1996	68	1	since	since	SCONJ
ajbmeb-1996	68	2	the	the	DET
ajbmeb-1996	68	3	future	future	NOUN
ajbmeb-1996	68	4	is	be	AUX
ajbmeb-1996	68	5	unpredictable	unpredictable	ADJ
ajbmeb-1996	68	6	,	,	PUNCT
ajbmeb-1996	68	7	firms	firm	NOUN
ajbmeb-1996	68	8	'	'	PART
ajbmeb-1996	68	9	management	management	NOUN
ajbmeb-1996	68	10	has	have	AUX
ajbmeb-1996	68	11	been	be	AUX
ajbmeb-1996	68	12	concerned	concern	VERB
ajbmeb-1996	68	13	about	about	ADP
ajbmeb-1996	68	14	liquidity	liquidity	NOUN
ajbmeb-1996	68	15	management	management	NOUN
ajbmeb-1996	68	16	.	.	PUNCT
ajbmeb-1996	69	1	globally	globally	ADV
ajbmeb-1996	69	2	,	,	PUNCT
ajbmeb-1996	69	3	it	it	PRON
ajbmeb-1996	69	4	is	be	AUX
ajbmeb-1996	69	5	gaining	gain	VERB
ajbmeb-1996	69	6	significant	significant	ADJ
ajbmeb-1996	69	7	attention	attention	NOUN
ajbmeb-1996	69	8	,	,	PUNCT
ajbmeb-1996	69	9	particularly	particularly	ADV
ajbmeb-1996	69	10	in	in	ADP
ajbmeb-1996	69	11	light	light	NOUN
ajbmeb-1996	69	12	of	of	ADP
ajbmeb-1996	69	13	the	the	DET
ajbmeb-1996	69	14	current	current	ADJ
ajbmeb-1996	69	15	global	global	ADJ
ajbmeb-1996	69	16	economic	economic	ADJ
ajbmeb-1996	69	17	situation	situation	NOUN
ajbmeb-1996	69	18	.	.	PUNCT
ajbmeb-1996	70	1	additionally	additionally	ADV
ajbmeb-1996	70	2	,	,	PUNCT
ajbmeb-1996	70	3	the	the	DET
ajbmeb-1996	70	4	concerns	concern	NOUN
ajbmeb-1996	70	5	of	of	ADP
ajbmeb-1996	70	6	managers	manager	NOUN
ajbmeb-1996	70	7	and	and	CCONJ
ajbmeb-1996	70	8	owners	owner	NOUN
ajbmeb-1996	70	9	of	of	ADP
ajbmeb-1996	70	10	businesses	business	NOUN
ajbmeb-1996	70	11	everywhere	everywhere	ADV
ajbmeb-1996	70	12	is	be	AUX
ajbmeb-1996	70	13	coming	come	VERB
ajbmeb-1996	70	14	up	up	ADP
ajbmeb-1996	70	15	with	with	ADP
ajbmeb-1996	70	16	a	a	DET
ajbmeb-1996	70	17	plan	plan	NOUN
ajbmeb-1996	70	18	for	for	ADP
ajbmeb-1996	70	19	handling	handle	VERB
ajbmeb-1996	70	20	day	day	NOUN
ajbmeb-1996	70	21	-	-	PUNCT
ajbmeb-1996	70	22	to	to	ADP
ajbmeb-1996	70	23	-	-	PUNCT
ajbmeb-1996	70	24	day	day	NOUN
ajbmeb-1996	70	25	operations	operation	NOUN
ajbmeb-1996	70	26	so	so	SCONJ
ajbmeb-1996	70	27	that	that	SCONJ
ajbmeb-1996	70	28	they	they	PRON
ajbmeb-1996	70	29	can	can	AUX
ajbmeb-1996	70	30	fulfil	fulfil	VERB
ajbmeb-1996	70	31	their	their	PRON
ajbmeb-1996	70	32	responsibilities	responsibility	NOUN
ajbmeb-1996	70	33	on	on	ADP
ajbmeb-1996	70	34	time	time	NOUN
ajbmeb-1996	70	35	,	,	PUNCT
ajbmeb-1996	70	36	boost	boost	VERB
ajbmeb-1996	70	37	profitability	profitability	NOUN
ajbmeb-1996	70	38	,	,	PUNCT
ajbmeb-1996	70	39	and	and	CCONJ
ajbmeb-1996	70	40	enrich	enrich	VERB
ajbmeb-1996	70	41	shareholders	shareholder	NOUN
ajbmeb-1996	70	42	.	.	PUNCT
ajbmeb-1996	71	1	it	it	PRON
ajbmeb-1996	71	2	entails	entail	VERB
ajbmeb-1996	71	3	organising	organise	VERB
ajbmeb-1996	71	4	and	and	CCONJ
ajbmeb-1996	71	5	managing	manage	VERB
ajbmeb-1996	71	6	current	current	ADJ
ajbmeb-1996	71	7	assets	asset	NOUN
ajbmeb-1996	71	8	and	and	CCONJ
ajbmeb-1996	71	9	current	current	ADJ
ajbmeb-1996	71	10	liabilities	liability	NOUN
ajbmeb-1996	71	11	so	so	SCONJ
ajbmeb-1996	71	12	as	as	SCONJ
ajbmeb-1996	71	13	to	to	PART
ajbmeb-1996	71	14	:	:	PUNCT
ajbmeb-1996	71	15	(	(	PUNCT
ajbmeb-1996	71	16	i	i	NOUN
ajbmeb-1996	71	17	)	)	PUNCT
ajbmeb-1996	71	18	mitigate	mitigate	VERB
ajbmeb-1996	71	19	the	the	DET
ajbmeb-1996	71	20	risk	risk	NOUN
ajbmeb-1996	71	21	of	of	ADP
ajbmeb-1996	71	22	failing	fail	VERB
ajbmeb-1996	71	23	to	to	PART
ajbmeb-1996	71	24	pay	pay	VERB
ajbmeb-1996	71	25	short	short	ADJ
ajbmeb-1996	71	26	-	-	PUNCT
ajbmeb-1996	71	27	term	term	NOUN
ajbmeb-1996	71	28	obligations	obligation	NOUN
ajbmeb-1996	71	29	when	when	SCONJ
ajbmeb-1996	71	30	they	they	PRON
ajbmeb-1996	71	31	become	become	VERB
ajbmeb-1996	71	32	due	due	ADJ
ajbmeb-1996	71	33	;	;	PUNCT
ajbmeb-1996	71	34	and	and	CCONJ
ajbmeb-1996	71	35	(	(	PUNCT
ajbmeb-1996	71	36	ii	ii	NOUN
ajbmeb-1996	71	37	)	)	PUNCT
ajbmeb-1996	71	38	prevent	prevent	VERB
ajbmeb-1996	71	39	making	make	VERB
ajbmeb-1996	71	40	excessive	excessive	ADJ
ajbmeb-1996	71	41	investments	investment	NOUN
ajbmeb-1996	71	42	in	in	ADP
ajbmeb-1996	71	43	current	current	ADJ
ajbmeb-1996	71	44	assets	asset	NOUN
ajbmeb-1996	71	45	.	.	PUNCT
ajbmeb-1996	72	1	since	since	SCONJ
ajbmeb-1996	72	2	the	the	DET
ajbmeb-1996	72	3	majority	majority	NOUN
ajbmeb-1996	72	4	of	of	ADP
ajbmeb-1996	72	5	the	the	DET
ajbmeb-1996	72	6	proxies	proxy	NOUN
ajbmeb-1996	72	7	used	use	VERB
ajbmeb-1996	72	8	to	to	PART
ajbmeb-1996	72	9	measure	measure	VERB
ajbmeb-1996	72	10	corporate	corporate	ADJ
ajbmeb-1996	72	11	liquidity	liquidity	NOUN
ajbmeb-1996	72	12	are	be	AUX
ajbmeb-1996	72	13	functions	function	NOUN
ajbmeb-1996	72	14	of	of	ADP
ajbmeb-1996	72	15	working	work	VERB
ajbmeb-1996	72	16	capital	capital	NOUN
ajbmeb-1996	72	17	components	component	NOUN
ajbmeb-1996	72	18	,	,	PUNCT
ajbmeb-1996	72	19	the	the	DET
ajbmeb-1996	72	20	concept	concept	NOUN
ajbmeb-1996	72	21	of	of	ADP
ajbmeb-1996	72	22	liquidity	liquidity	NOUN
ajbmeb-1996	72	23	management	management	NOUN
ajbmeb-1996	72	24	is	be	AUX
ajbmeb-1996	72	25	examined	examine	VERB
ajbmeb-1996	72	26	from	from	ADP
ajbmeb-1996	72	27	the	the	DET
ajbmeb-1996	72	28	working	work	VERB
ajbmeb-1996	72	29	capital	capital	NOUN
ajbmeb-1996	72	30	management	management	NOUN
ajbmeb-1996	72	31	perspective	perspective	NOUN
ajbmeb-1996	72	32	.	.	PUNCT
ajbmeb-1996	73	1	two	two	NUM
ajbmeb-1996	73	2	concepts	concept	NOUN
ajbmeb-1996	73	3	of	of	ADP
ajbmeb-1996	73	4	working	work	VERB
ajbmeb-1996	73	5	capital	capital	NOUN
ajbmeb-1996	73	6	that	that	PRON
ajbmeb-1996	73	7	are	be	AUX
ajbmeb-1996	73	8	important	important	ADJ
ajbmeb-1996	73	9	to	to	ADP
ajbmeb-1996	73	10	management	management	NOUN
ajbmeb-1996	73	11	are	be	AUX
ajbmeb-1996	73	12	(	(	PUNCT
ajbmeb-1996	73	13	i	i	NOUN
ajbmeb-1996	73	14	)	)	PUNCT
ajbmeb-1996	73	15	gross	gross	ADJ
ajbmeb-1996	73	16	working	work	VERB
ajbmeb-1996	73	17	capital	capital	NOUN
ajbmeb-1996	73	18	and	and	CCONJ
ajbmeb-1996	73	19	(	(	PUNCT
ajbmeb-1996	73	20	ii	ii	NOUN
ajbmeb-1996	73	21	)	)	PUNCT
ajbmeb-1996	73	22	net	net	ADJ
ajbmeb-1996	73	23	working	working	NOUN
ajbmeb-1996	73	24	capital	capital	NOUN
ajbmeb-1996	73	25	,	,	PUNCT
ajbmeb-1996	73	26	according	accord	VERB
ajbmeb-1996	73	27	to	to	ADP
ajbmeb-1996	73	28	priya	priya	PROPN
ajbmeb-1996	73	29	and	and	CCONJ
ajbmeb-1996	73	30	nimalathasan	nimalathasan	PROPN
ajbmeb-1996	73	31	(	(	PUNCT
ajbmeb-1996	73	32	2013	2013	NUM
ajbmeb-1996	73	33	)	)	PUNCT
ajbmeb-1996	73	34	.	.	PUNCT
ajbmeb-1996	74	1	the	the	DET
ajbmeb-1996	74	2	amount	amount	NOUN
ajbmeb-1996	74	3	and	and	CCONJ
ajbmeb-1996	74	4	method	method	NOUN
ajbmeb-1996	74	5	of	of	ADP
ajbmeb-1996	74	6	financing	finance	VERB
ajbmeb-1996	74	7	a	a	DET
ajbmeb-1996	74	8	company	company	NOUN
ajbmeb-1996	74	9	invests	invest	NOUN
ajbmeb-1996	74	10	in	in	ADP
ajbmeb-1996	74	11	current	current	ADJ
ajbmeb-1996	74	12	assets	asset	NOUN
ajbmeb-1996	74	13	is	be	AUX
ajbmeb-1996	74	14	known	know	VERB
ajbmeb-1996	74	15	as	as	ADP
ajbmeb-1996	74	16	its	its	PRON
ajbmeb-1996	74	17	gross	gross	ADJ
ajbmeb-1996	74	18	working	working	NOUN
ajbmeb-1996	74	19	capital	capital	NOUN
ajbmeb-1996	74	20	.	.	PUNCT
ajbmeb-1996	75	1	conversely	conversely	ADV
ajbmeb-1996	75	2	,	,	PUNCT
ajbmeb-1996	75	3	the	the	DET
ajbmeb-1996	75	4	firm	firm	NOUN
ajbmeb-1996	75	5	's	's	PART
ajbmeb-1996	75	6	liquidity	liquidity	NOUN
ajbmeb-1996	75	7	position	position	NOUN
ajbmeb-1996	75	8	and	and	CCONJ
ajbmeb-1996	75	9	the	the	DET
ajbmeb-1996	75	10	possibility	possibility	NOUN
ajbmeb-1996	75	11	of	of	ADP
ajbmeb-1996	75	12	financing	finance	VERB
ajbmeb-1996	75	13	working	work	VERB
ajbmeb-1996	75	14	capital	capital	NOUN
ajbmeb-1996	75	15	requirements	requirement	NOUN
ajbmeb-1996	75	16	through	through	ADP
ajbmeb-1996	75	17	longterm	longterm	NOUN
ajbmeb-1996	75	18	funding	funding	NOUN
ajbmeb-1996	75	19	sources	source	NOUN
ajbmeb-1996	75	20	are	be	AUX
ajbmeb-1996	75	21	indicated	indicate	VERB
ajbmeb-1996	75	22	by	by	ADP
ajbmeb-1996	75	23	the	the	DET
ajbmeb-1996	75	24	net	net	ADJ
ajbmeb-1996	75	25	working	working	NOUN
ajbmeb-1996	75	26	capital	capital	NOUN
ajbmeb-1996	75	27	.	.	PUNCT
ajbmeb-1996	76	1	current	current	ADJ
ajbmeb-1996	76	2	liabilities	liability	NOUN
ajbmeb-1996	76	3	minus	minus	ADP
ajbmeb-1996	76	4	current	current	ADJ
ajbmeb-1996	76	5	assets	asset	NOUN
ajbmeb-1996	76	6	equals	equal	VERB
ajbmeb-1996	76	7	net	net	ADJ
ajbmeb-1996	76	8	working	working	NOUN
ajbmeb-1996	76	9	capital	capital	NOUN
ajbmeb-1996	76	10	.	.	PUNCT
ajbmeb-1996	77	1	depending	depend	VERB
ajbmeb-1996	77	2	on	on	ADP
ajbmeb-1996	77	3	the	the	DET
ajbmeb-1996	77	4	amount	amount	NOUN
ajbmeb-1996	77	5	of	of	ADP
ajbmeb-1996	77	6	current	current	ADJ
ajbmeb-1996	77	7	assets	asset	NOUN
ajbmeb-1996	77	8	and	and	CCONJ
ajbmeb-1996	77	9	current	current	ADJ
ajbmeb-1996	77	10	liabilities	liability	NOUN
ajbmeb-1996	77	11	,	,	PUNCT
ajbmeb-1996	77	12	it	it	PRON
ajbmeb-1996	77	13	might	might	AUX
ajbmeb-1996	77	14	be	be	AUX
ajbmeb-1996	77	15	positive	positive	ADJ
ajbmeb-1996	77	16	or	or	CCONJ
ajbmeb-1996	77	17	negative	negative	ADJ
ajbmeb-1996	77	18	.	.	PUNCT
ajbmeb-1996	78	1	as	as	ADP
ajbmeb-1996	78	2	a	a	DET
ajbmeb-1996	78	3	result	result	NOUN
ajbmeb-1996	78	4	,	,	PUNCT
ajbmeb-1996	78	5	investing	invest	VERB
ajbmeb-1996	78	6	in	in	ADP
ajbmeb-1996	78	7	current	current	ADJ
ajbmeb-1996	78	8	assets	asset	NOUN
ajbmeb-1996	78	9	should	should	AUX
ajbmeb-1996	78	10	only	only	ADV
ajbmeb-1996	78	11	be	be	AUX
ajbmeb-1996	78	12	sufficient	sufficient	ADJ
ajbmeb-1996	78	13	to	to	PART
ajbmeb-1996	78	14	cover	cover	VERB
ajbmeb-1996	78	15	current	current	ADJ
ajbmeb-1996	78	16	liabilities	liability	NOUN
ajbmeb-1996	78	17	because	because	SCONJ
ajbmeb-1996	78	18	having	have	VERB
ajbmeb-1996	78	19	too	too	ADV
ajbmeb-1996	78	20	many	many	ADJ
ajbmeb-1996	78	21	or	or	CCONJ
ajbmeb-1996	78	22	too	too	ADV
ajbmeb-1996	78	23	few	few	ADJ
ajbmeb-1996	78	24	current	current	ADJ
ajbmeb-1996	78	25	assets	asset	NOUN
ajbmeb-1996	78	26	puts	put	VERB
ajbmeb-1996	78	27	the	the	DET
ajbmeb-1996	78	28	company	company	NOUN
ajbmeb-1996	78	29	at	at	ADP
ajbmeb-1996	78	30	risk	risk	NOUN
ajbmeb-1996	78	31	.	.	PUNCT
ajbmeb-1996	79	1	the	the	DET
ajbmeb-1996	79	2	regular	regular	ADJ
ajbmeb-1996	79	3	process	process	NOUN
ajbmeb-1996	79	4	of	of	ADP
ajbmeb-1996	79	5	overseeing	oversee	VERB
ajbmeb-1996	79	6	a	a	DET
ajbmeb-1996	79	7	company	company	NOUN
ajbmeb-1996	79	8	's	's	PART
ajbmeb-1996	79	9	investments	investment	NOUN
ajbmeb-1996	79	10	in	in	ADP
ajbmeb-1996	79	11	current	current	ADJ
ajbmeb-1996	79	12	assets	asset	NOUN
ajbmeb-1996	79	13	,	,	PUNCT
ajbmeb-1996	79	14	current	current	ADJ
ajbmeb-1996	79	15	liabilities	liability	NOUN
ajbmeb-1996	79	16	,	,	PUNCT
ajbmeb-1996	79	17	shortterm	shortterm	VERB
ajbmeb-1996	79	18	borrowings	borrowing	NOUN
ajbmeb-1996	79	19	,	,	PUNCT
ajbmeb-1996	79	20	and	and	CCONJ
ajbmeb-1996	79	21	short	short	ADJ
ajbmeb-1996	79	22	-	-	PUNCT
ajbmeb-1996	79	23	term	term	NOUN
ajbmeb-1996	79	24	investments	investment	NOUN
ajbmeb-1996	79	25	of	of	ADP
ajbmeb-1996	79	26	excess	excess	ADJ
ajbmeb-1996	79	27	cash	cash	NOUN
ajbmeb-1996	79	28	that	that	PRON
ajbmeb-1996	79	29	impact	impact	VERB
ajbmeb-1996	79	30	the	the	DET
ajbmeb-1996	79	31	company	company	NOUN
ajbmeb-1996	79	32	's	's	PART
ajbmeb-1996	79	33	profitability	profitability	NOUN
ajbmeb-1996	79	34	is	be	AUX
ajbmeb-1996	79	35	known	know	VERB
ajbmeb-1996	79	36	as	as	ADP
ajbmeb-1996	79	37	liquidity	liquidity	NOUN
ajbmeb-1996	79	38	management	management	NOUN
ajbmeb-1996	79	39	.	.	PUNCT
ajbmeb-1996	80	1	money	money	NOUN
ajbmeb-1996	80	2	and	and	CCONJ
ajbmeb-1996	80	3	other	other	ADJ
ajbmeb-1996	80	4	assets	asset	NOUN
ajbmeb-1996	80	5	that	that	PRON
ajbmeb-1996	80	6	are	be	AUX
ajbmeb-1996	80	7	easily	easily	ADV
ajbmeb-1996	80	8	converted	convert	VERB
ajbmeb-1996	80	9	into	into	ADP
ajbmeb-1996	80	10	cash	cash	NOUN
ajbmeb-1996	80	11	make	make	VERB
ajbmeb-1996	80	12	up	up	ADP
ajbmeb-1996	80	13	current	current	ADJ
ajbmeb-1996	80	14	assets	asset	NOUN
ajbmeb-1996	80	15	.	.	PUNCT
ajbmeb-1996	81	1	by	by	ADP
ajbmeb-1996	81	2	definition	definition	NOUN
ajbmeb-1996	81	3	,	,	PUNCT
ajbmeb-1996	81	4	cash	cash	NOUN
ajbmeb-1996	81	5	is	be	AUX
ajbmeb-1996	81	6	the	the	DET
ajbmeb-1996	81	7	most	most	ADV
ajbmeb-1996	81	8	liquid	liquid	ADJ
ajbmeb-1996	81	9	asset	asset	NOUN
ajbmeb-1996	81	10	type	type	NOUN
ajbmeb-1996	81	11	;	;	PUNCT
ajbmeb-1996	81	12	other	other	ADJ
ajbmeb-1996	81	13	assets	asset	NOUN
ajbmeb-1996	81	14	have	have	VERB
ajbmeb-1996	81	15	different	different	ADJ
ajbmeb-1996	81	16	levels	level	NOUN
ajbmeb-1996	81	17	of	of	ADP
ajbmeb-1996	81	18	liquidity	liquidity	NOUN
ajbmeb-1996	81	19	based	base	VERB
ajbmeb-1996	81	20	on	on	ADP
ajbmeb-1996	81	21	how	how	SCONJ
ajbmeb-1996	81	22	easily	easily	ADV
ajbmeb-1996	81	23	they	they	PRON
ajbmeb-1996	81	24	can	can	AUX
ajbmeb-1996	81	25	be	be	AUX
ajbmeb-1996	81	26	turned	turn	VERB
ajbmeb-1996	81	27	into	into	ADP
ajbmeb-1996	81	28	cash	cash	NOUN
ajbmeb-1996	81	29	.	.	PUNCT
ajbmeb-1996	82	1	any	any	DET
ajbmeb-1996	82	2	kind	kind	NOUN
ajbmeb-1996	82	3	of	of	ADP
ajbmeb-1996	82	4	liability	liability	NOUN
ajbmeb-1996	82	5	that	that	PRON
ajbmeb-1996	82	6	will	will	AUX
ajbmeb-1996	82	7	mature	mature	VERB
ajbmeb-1996	82	8	for	for	ADP
ajbmeb-1996	82	9	payment	payment	NOUN
ajbmeb-1996	82	10	within	within	ADP
ajbmeb-1996	82	11	a	a	DET
ajbmeb-1996	82	12	year	year	NOUN
ajbmeb-1996	82	13	,	,	PUNCT
ajbmeb-1996	82	14	such	such	ADJ
ajbmeb-1996	82	15	as	as	ADP
ajbmeb-1996	82	16	trade	trade	NOUN
ajbmeb-1996	82	17	creditors	creditor	NOUN
ajbmeb-1996	82	18	,	,	PUNCT
ajbmeb-1996	82	19	bank	bank	NOUN
ajbmeb-1996	82	20	overdrafts	overdraft	NOUN
ajbmeb-1996	82	21	,	,	PUNCT
ajbmeb-1996	82	22	bills	bill	NOUN
ajbmeb-1996	82	23	payable	payable	ADJ
ajbmeb-1996	82	24	,	,	PUNCT
ajbmeb-1996	82	25	unpaid	unpaid	ADJ
ajbmeb-1996	82	26	expenses	expense	NOUN
ajbmeb-1996	82	27	,	,	PUNCT
ajbmeb-1996	82	28	etc	etc	X
ajbmeb-1996	82	29	.	.	X
ajbmeb-1996	82	30	,	,	PUNCT
ajbmeb-1996	82	31	is	be	AUX
ajbmeb-1996	82	32	included	include	VERB
ajbmeb-1996	82	33	in	in	ADP
ajbmeb-1996	82	34	the	the	DET
ajbmeb-1996	82	35	category	category	NOUN
ajbmeb-1996	82	36	of	of	ADP
ajbmeb-1996	82	37	current	current	ADJ
ajbmeb-1996	82	38	liabilities	liability	NOUN
ajbmeb-1996	82	39	.	.	PUNCT
ajbmeb-1996	83	1	an	an	DET
ajbmeb-1996	83	2	asset	asset	NOUN
ajbmeb-1996	83	3	-	-	PUNCT
ajbmeb-1996	83	4	liability	liability	NOUN
ajbmeb-1996	83	5	mismatch	mismatch	NOUN
ajbmeb-1996	83	6	that	that	PRON
ajbmeb-1996	83	7	arises	arise	VERB
ajbmeb-1996	83	8	during	during	ADP
ajbmeb-1996	83	9	business	business	NOUN
ajbmeb-1996	83	10	operations	operation	NOUN
ajbmeb-1996	83	11	may	may	AUX
ajbmeb-1996	83	12	boost	boost	VERB
ajbmeb-1996	83	13	a	a	DET
ajbmeb-1996	83	14	company	company	NOUN
ajbmeb-1996	83	15	's	's	PART
ajbmeb-1996	83	16	profitability	profitability	NOUN
ajbmeb-1996	83	17	in	in	ADP
ajbmeb-1996	83	18	the	the	DET
ajbmeb-1996	83	19	near	near	ADJ
ajbmeb-1996	83	20	term	term	NOUN
ajbmeb-1996	83	21	but	but	CCONJ
ajbmeb-1996	83	22	raise	raise	VERB
ajbmeb-1996	83	23	the	the	DET
ajbmeb-1996	83	24	possibility	possibility	NOUN
ajbmeb-1996	83	25	of	of	ADP
ajbmeb-1996	83	26	its	its	PRON
ajbmeb-1996	83	27	insolvency	insolvency	NOUN
ajbmeb-1996	83	28	.	.	PUNCT
ajbmeb-1996	84	1	however	however	ADV
ajbmeb-1996	84	2	,	,	PUNCT
ajbmeb-1996	84	3	if	if	SCONJ
ajbmeb-1996	84	4	liquidity	liquidity	NOUN
ajbmeb-1996	84	5	is	be	AUX
ajbmeb-1996	84	6	prioritised	prioritise	VERB
ajbmeb-1996	84	7	over	over	ADP
ajbmeb-1996	84	8	profitability	profitability	NOUN
ajbmeb-1996	84	9	,	,	PUNCT
ajbmeb-1996	84	10	this	this	PRON
ajbmeb-1996	84	11	will	will	AUX
ajbmeb-1996	84	12	happen	happen	VERB
ajbmeb-1996	84	13	.	.	PUNCT
ajbmeb-1996	85	1	as	as	ADP
ajbmeb-1996	85	2	a	a	DET
ajbmeb-1996	85	3	result	result	NOUN
ajbmeb-1996	85	4	,	,	PUNCT
ajbmeb-1996	85	5	it	it	PRON
ajbmeb-1996	85	6	can	can	AUX
ajbmeb-1996	85	7	be	be	AUX
ajbmeb-1996	85	8	observed	observe	VERB
ajbmeb-1996	85	9	that	that	SCONJ
ajbmeb-1996	85	10	the	the	DET
ajbmeb-1996	85	11	management	management	NOUN
ajbmeb-1996	85	12	of	of	ADP
ajbmeb-1996	85	13	current	current	ADJ
ajbmeb-1996	85	14	assets	asset	NOUN
ajbmeb-1996	85	15	is	be	AUX
ajbmeb-1996	85	16	central	central	ADJ
ajbmeb-1996	85	17	to	to	ADP
ajbmeb-1996	85	18	liquidity	liquidity	NOUN
ajbmeb-1996	85	19	management	management	NOUN
ajbmeb-1996	85	20	,	,	PUNCT
ajbmeb-1996	85	21	which	which	PRON
ajbmeb-1996	85	22	is	be	AUX
ajbmeb-1996	85	23	quantified	quantify	VERB
ajbmeb-1996	85	24	through	through	ADP
ajbmeb-1996	85	25	the	the	DET
ajbmeb-1996	85	26	use	use	NOUN
ajbmeb-1996	85	27	of	of	ADP
ajbmeb-1996	85	28	ratios	ratio	NOUN
ajbmeb-1996	85	29	like	like	ADP
ajbmeb-1996	85	30	the	the	DET
ajbmeb-1996	85	31	ccc	ccc	NOUN
ajbmeb-1996	85	32	,	,	PUNCT
ajbmeb-1996	85	33	appp	appp	PROPN
ajbmeb-1996	85	34	,	,	PUNCT
ajbmeb-1996	85	35	arcp	arcp	PROPN
ajbmeb-1996	85	36	,	,	PUNCT
ajbmeb-1996	85	37	icp	icp	PROPN
ajbmeb-1996	85	38	,	,	PUNCT
ajbmeb-1996	85	39	inventory	inventory	NOUN
ajbmeb-1996	85	40	turnover	turnover	NOUN
ajbmeb-1996	85	41	(	(	PUNCT
ajbmeb-1996	85	42	it	it	PRON
ajbmeb-1996	85	43	)	)	PUNCT
ajbmeb-1996	85	44	,	,	PUNCT
ajbmeb-1996	85	45	accounts	account	VERB
ajbmeb-1996	85	46	receivable	receivable	ADJ
ajbmeb-1996	85	47	turnover	turnover	NOUN
ajbmeb-1996	85	48	(	(	PUNCT
ajbmeb-1996	85	49	art	art	NOUN
ajbmeb-1996	85	50	)	)	PUNCT
ajbmeb-1996	85	51	,	,	PUNCT
ajbmeb-1996	85	52	and	and	CCONJ
ajbmeb-1996	85	53	accounts	account	VERB
ajbmeb-1996	85	54	payable	payable	ADJ
ajbmeb-1996	85	55	turnover	turnover	NOUN
ajbmeb-1996	85	56	(	(	PUNCT
ajbmeb-1996	85	57	apt	apt	ADJ
ajbmeb-1996	85	58	)	)	PUNCT
ajbmeb-1996	85	59	.	.	PUNCT
ajbmeb-1996	86	1	usually	usually	ADV
ajbmeb-1996	86	2	,	,	PUNCT
ajbmeb-1996	86	3	a	a	DET
ajbmeb-1996	86	4	company	company	NOUN
ajbmeb-1996	86	5	's	's	PART
ajbmeb-1996	86	6	working	work	VERB
ajbmeb-1996	86	7	capital	capital	NOUN
ajbmeb-1996	86	8	and	and	CCONJ
ajbmeb-1996	86	9	liquidity	liquidity	NOUN
ajbmeb-1996	86	10	requirements	requirement	NOUN
ajbmeb-1996	86	11	are	be	AUX
ajbmeb-1996	86	12	determined	determine	VERB
ajbmeb-1996	86	13	by	by	ADP
ajbmeb-1996	86	14	the	the	DET
ajbmeb-1996	86	15	same	same	ADJ
ajbmeb-1996	86	16	factors	factor	NOUN
ajbmeb-1996	86	17	(	(	PUNCT
ajbmeb-1996	86	18	olaniyi	olaniyi	NOUN
ajbmeb-1996	86	19	,	,	PUNCT
ajbmeb-1996	86	20	ayo	ayo	PROPN
ajbmeb-1996	86	21	&	&	CCONJ
ajbmeb-1996	86	22	nzewi	nzewi	PROPN
ajbmeb-1996	86	23	,	,	PUNCT
ajbmeb-1996	86	24	2019	2019	NUM
ajbmeb-1996	86	25	)	)	PUNCT
ajbmeb-1996	86	26	.	.	PUNCT
ajbmeb-1996	87	1	on	on	ADP
ajbmeb-1996	87	2	the	the	DET
ajbmeb-1996	87	3	other	other	ADJ
ajbmeb-1996	87	4	hand	hand	NOUN
ajbmeb-1996	87	5	,	,	PUNCT
ajbmeb-1996	87	6	having	have	VERB
ajbmeb-1996	87	7	more	more	ADJ
ajbmeb-1996	87	8	liquidity	liquidity	NOUN
ajbmeb-1996	87	9	than	than	SCONJ
ajbmeb-1996	87	10	the	the	DET
ajbmeb-1996	87	11	company	company	NOUN
ajbmeb-1996	87	12	needs	need	VERB
ajbmeb-1996	87	13	to	to	PART
ajbmeb-1996	87	14	fund	fund	VERB
ajbmeb-1996	87	15	its	its	PRON
ajbmeb-1996	87	16	operations	operation	NOUN
ajbmeb-1996	87	17	could	could	AUX
ajbmeb-1996	87	18	be	be	AUX
ajbmeb-1996	87	19	detrimental	detrimental	ADJ
ajbmeb-1996	87	20	.	.	PUNCT
ajbmeb-1996	88	1	therefore	therefore	ADV
ajbmeb-1996	88	2	,	,	PUNCT
ajbmeb-1996	88	3	the	the	DET
ajbmeb-1996	88	4	total	total	ADJ
ajbmeb-1996	88	5	amount	amount	NOUN
ajbmeb-1996	88	6	of	of	ADP
ajbmeb-1996	88	7	funds	fund	NOUN
ajbmeb-1996	88	8	invested	invest	VERB
ajbmeb-1996	88	9	in	in	ADP
ajbmeb-1996	88	10	those	those	DET
ajbmeb-1996	88	11	assets	asset	NOUN
ajbmeb-1996	88	12	is	be	AUX
ajbmeb-1996	88	13	greatly	greatly	ADV
ajbmeb-1996	88	14	impacted	impact	VERB
ajbmeb-1996	88	15	by	by	ADP
ajbmeb-1996	88	16	the	the	DET
ajbmeb-1996	88	17	rates	rate	NOUN
ajbmeb-1996	88	18	at	at	ADP
ajbmeb-1996	88	19	which	which	PRON
ajbmeb-1996	88	20	current	current	ADJ
ajbmeb-1996	88	21	assets	asset	NOUN
ajbmeb-1996	88	22	are	be	AUX
ajbmeb-1996	88	23	turned	turn	VERB
ajbmeb-1996	88	24	over	over	ADP
ajbmeb-1996	88	25	relative	relative	ADJ
ajbmeb-1996	88	26	to	to	ADP
ajbmeb-1996	88	27	all	all	DET
ajbmeb-1996	88	28	sales	sale	NOUN
ajbmeb-1996	88	29	over	over	ADP
ajbmeb-1996	88	30	a	a	DET
ajbmeb-1996	88	31	specific	specific	ADJ
ajbmeb-1996	88	32	time	time	NOUN
ajbmeb-1996	88	33	period	period	NOUN
ajbmeb-1996	88	34	.	.	PUNCT
ajbmeb-1996	89	1	receivable	receivable	ADJ
ajbmeb-1996	89	2	period	period	NOUN
ajbmeb-1996	89	3	farouk	farouk	PROPN
ajbmeb-1996	89	4	and	and	CCONJ
ajbmeb-1996	89	5	hassan	hassan	PROPN
ajbmeb-1996	89	6	(	(	PUNCT
ajbmeb-1996	89	7	2014	2014	NUM
ajbmeb-1996	89	8	)	)	PUNCT
ajbmeb-1996	89	9	posit	posit	VERB
ajbmeb-1996	89	10	that	that	SCONJ
ajbmeb-1996	89	11	deficient	deficient	ADJ
ajbmeb-1996	89	12	working	work	VERB
ajbmeb-1996	89	13	capital	capital	NOUN
ajbmeb-1996	89	14	management	management	NOUN
ajbmeb-1996	89	15	policies	policy	NOUN
ajbmeb-1996	89	16	stem	stem	VERB
ajbmeb-1996	89	17	from	from	ADP
ajbmeb-1996	89	18	choices	choice	NOUN
ajbmeb-1996	89	19	made	make	VERB
ajbmeb-1996	89	20	in	in	ADP
ajbmeb-1996	89	21	relation	relation	NOUN
ajbmeb-1996	89	22	to	to	ADP
ajbmeb-1996	89	23	credit	credit	NOUN
ajbmeb-1996	89	24	policy	policy	NOUN
ajbmeb-1996	89	25	,	,	PUNCT
ajbmeb-1996	89	26	collection	collection	NOUN
ajbmeb-1996	89	27	period	period	NOUN
ajbmeb-1996	89	28	,	,	PUNCT
ajbmeb-1996	89	29	inventory	inventory	NOUN
ajbmeb-1996	89	30	planning	planning	NOUN
ajbmeb-1996	89	31	,	,	PUNCT
ajbmeb-1996	89	32	the	the	DET
ajbmeb-1996	89	33	company	company	NOUN
ajbmeb-1996	89	34	's	's	PART
ajbmeb-1996	89	35	purchasing	purchasing	NOUN
ajbmeb-1996	89	36	practises	practise	NOUN
ajbmeb-1996	89	37	,	,	PUNCT
ajbmeb-1996	89	38	account	account	VERB
ajbmeb-1996	89	39	payable	payable	ADJ
ajbmeb-1996	89	40	period	period	NOUN
ajbmeb-1996	89	41	,	,	PUNCT
ajbmeb-1996	89	42	growth	growth	NOUN
ajbmeb-1996	89	43	rate	rate	NOUN
ajbmeb-1996	89	44	,	,	PUNCT
ajbmeb-1996	89	45	and	and	CCONJ
ajbmeb-1996	89	46	hedging	hedging	NOUN
ajbmeb-1996	89	47	strategy	strategy	NOUN
ajbmeb-1996	89	48	.	.	PUNCT
ajbmeb-1996	90	1	manufacturing	manufacture	VERB
ajbmeb-1996	90	2	companies	company	NOUN
ajbmeb-1996	90	3	that	that	PRON
ajbmeb-1996	90	4	tighten	tighten	VERB
ajbmeb-1996	90	5	their	their	PRON
ajbmeb-1996	90	6	credit	credit	NOUN
ajbmeb-1996	90	7	policies	policy	NOUN
ajbmeb-1996	90	8	free	free	VERB
ajbmeb-1996	90	9	up	up	ADP
ajbmeb-1996	90	10	cash	cash	NOUN
ajbmeb-1996	90	11	by	by	ADP
ajbmeb-1996	90	12	lowering	lower	VERB
ajbmeb-1996	90	13	the	the	DET
ajbmeb-1996	90	14	amount	amount	NOUN
ajbmeb-1996	90	15	of	of	ADP
ajbmeb-1996	90	16	outstanding	outstanding	ADJ
ajbmeb-1996	90	17	accounts	account	NOUN
ajbmeb-1996	90	18	receivable	receivable	ADJ
ajbmeb-1996	90	19	.	.	PUNCT
ajbmeb-1996	91	1	on	on	ADP
ajbmeb-1996	91	2	the	the	DET
ajbmeb-1996	91	3	other	other	ADJ
ajbmeb-1996	91	4	hand	hand	NOUN
ajbmeb-1996	91	5	,	,	PUNCT
ajbmeb-1996	91	6	a	a	DET
ajbmeb-1996	91	7	decrease	decrease	NOUN
ajbmeb-1996	91	8	in	in	ADP
ajbmeb-1996	91	9	net	net	ADJ
ajbmeb-1996	91	10	sales	sale	NOUN
ajbmeb-1996	91	11	could	could	AUX
ajbmeb-1996	91	12	be	be	AUX
ajbmeb-1996	91	13	compensatory	compensatory	ADJ
ajbmeb-1996	91	14	.	.	PUNCT
ajbmeb-1996	92	1	similar	similar	ADJ
ajbmeb-1996	92	2	to	to	ADP
ajbmeb-1996	92	3	this	this	PRON
ajbmeb-1996	92	4	,	,	PUNCT
ajbmeb-1996	92	5	american	american	ADJ
ajbmeb-1996	92	6	journal	journal	PROPN
ajbmeb-1996	92	7	of	of	ADP
ajbmeb-1996	92	8	business	business	NOUN
ajbmeb-1996	92	9	management	management	NOUN
ajbmeb-1996	92	10	,	,	PUNCT
ajbmeb-1996	92	11	economics	economic	NOUN
ajbmeb-1996	92	12	and	and	CCONJ
ajbmeb-1996	92	13	banking	banking	NOUN
ajbmeb-1996	92	14	volume	volume	NOUN
ajbmeb-1996	92	15	23	23	NUM
ajbmeb-1996	92	16	april	april	PROPN
ajbmeb-1996	92	17	2024	2024	NUM
ajbmeb-1996	92	18	p	p	NOUN
ajbmeb-1996	92	19	a	a	DET
ajbmeb-1996	92	20	g	g	NOUN
ajbmeb-1996	92	21	e	e	NOUN
ajbmeb-1996	92	22	|	|	NOUN
ajbmeb-1996	92	23	72	72	NUM
ajbmeb-1996	92	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	92	25	a	a	DET
ajbmeb-1996	92	26	more	more	ADV
ajbmeb-1996	92	27	vigorous	vigorous	ADJ
ajbmeb-1996	92	28	collection	collection	NOUN
ajbmeb-1996	92	29	strategy	strategy	NOUN
ajbmeb-1996	92	30	ought	ought	AUX
ajbmeb-1996	92	31	to	to	PART
ajbmeb-1996	92	32	produce	produce	VERB
ajbmeb-1996	92	33	quicker	quick	ADJ
ajbmeb-1996	92	34	collections	collection	NOUN
ajbmeb-1996	92	35	,	,	PUNCT
ajbmeb-1996	92	36	which	which	PRON
ajbmeb-1996	92	37	lowers	lower	VERB
ajbmeb-1996	92	38	the	the	DET
ajbmeb-1996	92	39	overall	overall	ADJ
ajbmeb-1996	92	40	amount	amount	NOUN
ajbmeb-1996	92	41	of	of	ADP
ajbmeb-1996	92	42	accounts	account	NOUN
ajbmeb-1996	92	43	receivable	receivable	ADJ
ajbmeb-1996	92	44	.	.	PUNCT
ajbmeb-1996	93	1	this	this	PRON
ajbmeb-1996	93	2	is	be	AUX
ajbmeb-1996	93	3	a	a	DET
ajbmeb-1996	93	4	cash	cash	NOUN
ajbmeb-1996	93	5	source	source	NOUN
ajbmeb-1996	93	6	,	,	PUNCT
ajbmeb-1996	93	7	but	but	CCONJ
ajbmeb-1996	93	8	suppliers	supplier	NOUN
ajbmeb-1996	93	9	might	might	AUX
ajbmeb-1996	93	10	raise	raise	VERB
ajbmeb-1996	93	11	their	their	PRON
ajbmeb-1996	93	12	rates	rate	NOUN
ajbmeb-1996	93	13	in	in	ADP
ajbmeb-1996	93	14	response	response	NOUN
ajbmeb-1996	93	15	.	.	PUNCT
ajbmeb-1996	94	1	rapid	rapid	ADJ
ajbmeb-1996	94	2	business	business	NOUN
ajbmeb-1996	94	3	growth	growth	NOUN
ajbmeb-1996	94	4	necessitates	necessitate	VERB
ajbmeb-1996	94	5	significant	significant	ADJ
ajbmeb-1996	94	6	variations	variation	NOUN
ajbmeb-1996	94	7	in	in	ADP
ajbmeb-1996	94	8	working	work	VERB
ajbmeb-1996	94	9	capital	capital	NOUN
ajbmeb-1996	94	10	from	from	ADP
ajbmeb-1996	94	11	month	month	NOUN
ajbmeb-1996	94	12	to	to	ADP
ajbmeb-1996	94	13	month	month	NOUN
ajbmeb-1996	94	14	as	as	SCONJ
ajbmeb-1996	94	15	the	the	DET
ajbmeb-1996	94	16	company	company	NOUN
ajbmeb-1996	94	17	must	must	AUX
ajbmeb-1996	94	18	invest	invest	VERB
ajbmeb-1996	94	19	in	in	ADP
ajbmeb-1996	94	20	an	an	DET
ajbmeb-1996	94	21	increasing	increase	VERB
ajbmeb-1996	94	22	amount	amount	NOUN
ajbmeb-1996	94	23	of	of	ADP
ajbmeb-1996	94	24	inventory	inventory	NOUN
ajbmeb-1996	94	25	and	and	CCONJ
ajbmeb-1996	94	26	accounts	account	VERB
ajbmeb-1996	94	27	receivable	receivable	ADJ
ajbmeb-1996	94	28	(	(	PUNCT
ajbmeb-1996	94	29	prempeh	prempeh	NOUN
ajbmeb-1996	94	30	&	&	CCONJ
ajbmeb-1996	94	31	peprah	peprah	PROPN
ajbmeb-1996	94	32	-	-	PUNCT
ajbmeb-1996	94	33	amankona	amankona	ADJ
ajbmeb-1996	94	34	,	,	PUNCT
ajbmeb-1996	94	35	2020	2020	NUM
ajbmeb-1996	94	36	)	)	PUNCT
ajbmeb-1996	94	37	.	.	PUNCT
ajbmeb-1996	95	1	it	it	PRON
ajbmeb-1996	95	2	is	be	AUX
ajbmeb-1996	95	3	possible	possible	ADJ
ajbmeb-1996	95	4	to	to	PART
ajbmeb-1996	95	5	lessen	lessen	VERB
ajbmeb-1996	95	6	the	the	DET
ajbmeb-1996	95	7	issue	issue	NOUN
ajbmeb-1996	95	8	by	by	ADP
ajbmeb-1996	95	9	also	also	ADV
ajbmeb-1996	95	10	slowing	slow	VERB
ajbmeb-1996	95	11	down	down	ADP
ajbmeb-1996	95	12	the	the	DET
ajbmeb-1996	95	13	growth	growth	NOUN
ajbmeb-1996	95	14	rate	rate	NOUN
ajbmeb-1996	95	15	.	.	PUNCT
ajbmeb-1996	96	1	unexpected	unexpected	ADJ
ajbmeb-1996	96	2	changes	change	NOUN
ajbmeb-1996	96	3	in	in	ADP
ajbmeb-1996	96	4	working	work	VERB
ajbmeb-1996	96	5	capital	capital	NOUN
ajbmeb-1996	96	6	are	be	AUX
ajbmeb-1996	96	7	less	less	ADV
ajbmeb-1996	96	8	common	common	ADJ
ajbmeb-1996	96	9	when	when	SCONJ
ajbmeb-1996	96	10	a	a	DET
ajbmeb-1996	96	11	company	company	NOUN
ajbmeb-1996	96	12	actively	actively	ADV
ajbmeb-1996	96	13	employs	employ	VERB
ajbmeb-1996	96	14	hedging	hedging	NOUN
ajbmeb-1996	96	15	strategies	strategy	NOUN
ajbmeb-1996	96	16	to	to	PART
ajbmeb-1996	96	17	create	create	VERB
ajbmeb-1996	96	18	offsetting	offset	VERB
ajbmeb-1996	96	19	cash	cash	NOUN
ajbmeb-1996	96	20	flow	flow	NOUN
ajbmeb-1996	96	21	,	,	PUNCT
ajbmeb-1996	96	22	however	however	ADV
ajbmeb-1996	96	23	,	,	PUNCT
ajbmeb-1996	96	24	the	the	DET
ajbmeb-1996	96	25	hedging	hedging	NOUN
ajbmeb-1996	96	26	transactions	transaction	NOUN
ajbmeb-1996	96	27	themselves	themselves	PRON
ajbmeb-1996	96	28	will	will	AUX
ajbmeb-1996	96	29	incur	incur	VERB
ajbmeb-1996	96	30	transaction	transaction	NOUN
ajbmeb-1996	96	31	costs	cost	NOUN
ajbmeb-1996	96	32	.	.	PUNCT
ajbmeb-1996	97	1	it	it	PRON
ajbmeb-1996	97	2	is	be	AUX
ajbmeb-1996	97	3	expected	expect	VERB
ajbmeb-1996	97	4	that	that	SCONJ
ajbmeb-1996	97	5	a	a	DET
ajbmeb-1996	97	6	well	well	ADV
ajbmeb-1996	97	7	-	-	PUNCT
ajbmeb-1996	97	8	thought	think	VERB
ajbmeb-1996	97	9	-	-	PUNCT
ajbmeb-1996	97	10	out	out	NOUN
ajbmeb-1996	97	11	and	and	CCONJ
ajbmeb-1996	97	12	implemented	implement	VERB
ajbmeb-1996	97	13	working	work	VERB
ajbmeb-1996	97	14	capital	capital	NOUN
ajbmeb-1996	97	15	management	management	NOUN
ajbmeb-1996	97	16	strategy	strategy	NOUN
ajbmeb-1996	97	17	will	will	AUX
ajbmeb-1996	97	18	improve	improve	VERB
ajbmeb-1996	97	19	the	the	DET
ajbmeb-1996	97	20	performance	performance	NOUN
ajbmeb-1996	97	21	of	of	ADP
ajbmeb-1996	97	22	the	the	DET
ajbmeb-1996	97	23	company	company	NOUN
ajbmeb-1996	97	24	.	.	PUNCT
ajbmeb-1996	98	1	a	a	DET
ajbmeb-1996	98	2	company	company	NOUN
ajbmeb-1996	98	3	's	's	PART
ajbmeb-1996	98	4	profitability	profitability	NOUN
ajbmeb-1996	98	5	may	may	AUX
ajbmeb-1996	98	6	drop	drop	VERB
ajbmeb-1996	98	7	if	if	SCONJ
ajbmeb-1996	98	8	it	it	PRON
ajbmeb-1996	98	9	has	have	VERB
ajbmeb-1996	98	10	too	too	ADV
ajbmeb-1996	98	11	much	much	ADJ
ajbmeb-1996	98	12	working	work	VERB
ajbmeb-1996	98	13	capital	capital	NOUN
ajbmeb-1996	98	14	on	on	ADP
ajbmeb-1996	98	15	hand	hand	NOUN
ajbmeb-1996	98	16	(	(	PUNCT
ajbmeb-1996	98	17	frank	frank	PROPN
ajbmeb-1996	98	18	&	&	CCONJ
ajbmeb-1996	98	19	james	james	PROPN
ajbmeb-1996	98	20	,	,	PUNCT
ajbmeb-1996	98	21	2014	2014	NUM
ajbmeb-1996	98	22	)	)	PUNCT
ajbmeb-1996	98	23	.	.	PUNCT
ajbmeb-1996	99	1	overinvestment	overinvestment	ADJ
ajbmeb-1996	99	2	in	in	ADP
ajbmeb-1996	99	3	receivables	receivables	NOUN
ajbmeb-1996	99	4	and	and	CCONJ
ajbmeb-1996	99	5	inventory	inventory	NOUN
ajbmeb-1996	99	6	reduces	reduce	VERB
ajbmeb-1996	99	7	profits	profit	NOUN
ajbmeb-1996	99	8	for	for	ADP
ajbmeb-1996	99	9	the	the	DET
ajbmeb-1996	99	10	company	company	NOUN
ajbmeb-1996	99	11	,	,	PUNCT
ajbmeb-1996	99	12	but	but	CCONJ
ajbmeb-1996	99	13	underinvestment	underinvestment	NOUN
ajbmeb-1996	99	14	raises	raise	VERB
ajbmeb-1996	99	15	the	the	DET
ajbmeb-1996	99	16	possibility	possibility	NOUN
ajbmeb-1996	99	17	that	that	SCONJ
ajbmeb-1996	99	18	obligations	obligation	NOUN
ajbmeb-1996	99	19	wo	will	AUX
ajbmeb-1996	99	20	n't	not	PART
ajbmeb-1996	99	21	be	be	AUX
ajbmeb-1996	99	22	met	meet	VERB
ajbmeb-1996	99	23	when	when	SCONJ
ajbmeb-1996	99	24	they	they	PRON
ajbmeb-1996	99	25	're	be	AUX
ajbmeb-1996	99	26	due	due	ADJ
ajbmeb-1996	99	27	.	.	PUNCT
ajbmeb-1996	100	1	therefore	therefore	ADV
ajbmeb-1996	100	2	,	,	PUNCT
ajbmeb-1996	100	3	every	every	DET
ajbmeb-1996	100	4	organisation	organisation	NOUN
ajbmeb-1996	100	5	needs	need	VERB
ajbmeb-1996	100	6	to	to	PART
ajbmeb-1996	100	7	understand	understand	VERB
ajbmeb-1996	100	8	the	the	DET
ajbmeb-1996	100	9	significance	significance	NOUN
ajbmeb-1996	100	10	of	of	ADP
ajbmeb-1996	100	11	keeping	keep	VERB
ajbmeb-1996	100	12	working	work	VERB
ajbmeb-1996	100	13	capital	capital	NOUN
ajbmeb-1996	100	14	at	at	ADP
ajbmeb-1996	100	15	a	a	DET
ajbmeb-1996	100	16	sufficient	sufficient	ADJ
ajbmeb-1996	100	17	level	level	NOUN
ajbmeb-1996	100	18	and	and	CCONJ
ajbmeb-1996	100	19	how	how	SCONJ
ajbmeb-1996	100	20	it	it	PRON
ajbmeb-1996	100	21	contributes	contribute	VERB
ajbmeb-1996	100	22	to	to	ADP
ajbmeb-1996	100	23	corporate	corporate	ADJ
ajbmeb-1996	100	24	sustainability	sustainability	NOUN
ajbmeb-1996	100	25	.	.	PUNCT
ajbmeb-1996	101	1	according	accord	VERB
ajbmeb-1996	101	2	to	to	ADP
ajbmeb-1996	101	3	miko	miko	NOUN
ajbmeb-1996	101	4	and	and	CCONJ
ajbmeb-1996	101	5	ajagbonna	ajagbonna	PROPN
ajbmeb-1996	101	6	(	(	PUNCT
ajbmeb-1996	101	7	2019	2019	NUM
ajbmeb-1996	101	8	)	)	PUNCT
ajbmeb-1996	101	9	,	,	PUNCT
ajbmeb-1996	101	10	who	who	PRON
ajbmeb-1996	101	11	held	hold	VERB
ajbmeb-1996	101	12	similar	similar	ADJ
ajbmeb-1996	101	13	views	view	NOUN
ajbmeb-1996	101	14	,	,	PUNCT
ajbmeb-1996	101	15	effective	effective	ADJ
ajbmeb-1996	101	16	working	work	VERB
ajbmeb-1996	101	17	capital	capital	NOUN
ajbmeb-1996	101	18	management	management	NOUN
ajbmeb-1996	101	19	entails	entail	VERB
ajbmeb-1996	101	20	,	,	PUNCT
ajbmeb-1996	101	21	on	on	ADP
ajbmeb-1996	101	22	the	the	DET
ajbmeb-1996	101	23	one	one	NUM
ajbmeb-1996	101	24	hand	hand	NOUN
ajbmeb-1996	101	25	,	,	PUNCT
ajbmeb-1996	101	26	avoiding	avoid	VERB
ajbmeb-1996	101	27	excessive	excessive	ADJ
ajbmeb-1996	101	28	investment	investment	NOUN
ajbmeb-1996	101	29	in	in	ADP
ajbmeb-1996	101	30	these	these	DET
ajbmeb-1996	101	31	assets	asset	NOUN
ajbmeb-1996	101	32	and	and	CCONJ
ajbmeb-1996	101	33	,	,	PUNCT
ajbmeb-1996	101	34	on	on	ADP
ajbmeb-1996	101	35	the	the	DET
ajbmeb-1996	101	36	other	other	ADJ
ajbmeb-1996	101	37	,	,	PUNCT
ajbmeb-1996	101	38	planning	planning	NOUN
ajbmeb-1996	101	39	and	and	CCONJ
ajbmeb-1996	101	40	controlling	control	VERB
ajbmeb-1996	101	41	current	current	ADJ
ajbmeb-1996	101	42	assets	asset	NOUN
ajbmeb-1996	101	43	and	and	CCONJ
ajbmeb-1996	101	44	current	current	ADJ
ajbmeb-1996	101	45	liabilities	liability	NOUN
ajbmeb-1996	101	46	in	in	ADP
ajbmeb-1996	101	47	a	a	DET
ajbmeb-1996	101	48	way	way	NOUN
ajbmeb-1996	101	49	that	that	PRON
ajbmeb-1996	101	50	eliminates	eliminate	VERB
ajbmeb-1996	101	51	the	the	DET
ajbmeb-1996	101	52	risk	risk	NOUN
ajbmeb-1996	101	53	of	of	ADP
ajbmeb-1996	101	54	being	be	AUX
ajbmeb-1996	101	55	unable	unable	ADJ
ajbmeb-1996	101	56	to	to	PART
ajbmeb-1996	101	57	meet	meet	VERB
ajbmeb-1996	101	58	due	due	ADJ
ajbmeb-1996	101	59	short	short	ADJ
ajbmeb-1996	101	60	-	-	PUNCT
ajbmeb-1996	101	61	term	term	NOUN
ajbmeb-1996	101	62	obligations	obligation	NOUN
ajbmeb-1996	101	63	.	.	PUNCT
ajbmeb-1996	102	1	a	a	DET
ajbmeb-1996	102	2	crucial	crucial	ADJ
ajbmeb-1996	102	3	component	component	NOUN
ajbmeb-1996	102	4	of	of	ADP
ajbmeb-1996	102	5	financial	financial	ADJ
ajbmeb-1996	102	6	management	management	NOUN
ajbmeb-1996	102	7	,	,	PUNCT
ajbmeb-1996	102	8	working	work	VERB
ajbmeb-1996	102	9	capital	capital	NOUN
ajbmeb-1996	102	10	management	management	NOUN
ajbmeb-1996	102	11	is	be	AUX
ajbmeb-1996	102	12	critical	critical	ADJ
ajbmeb-1996	102	13	to	to	ADP
ajbmeb-1996	102	14	any	any	DET
ajbmeb-1996	102	15	company	company	NOUN
ajbmeb-1996	102	16	's	's	PART
ajbmeb-1996	102	17	ability	ability	NOUN
ajbmeb-1996	102	18	to	to	PART
ajbmeb-1996	102	19	survive	survive	VERB
ajbmeb-1996	102	20	.	.	PUNCT
ajbmeb-1996	103	1	ksenija	ksenija	INTJ
ajbmeb-1996	103	2	(	(	PUNCT
ajbmeb-1996	103	3	2013	2013	NUM
ajbmeb-1996	103	4	)	)	PUNCT
ajbmeb-1996	103	5	posits	posit	NOUN
ajbmeb-1996	103	6	that	that	PRON
ajbmeb-1996	103	7	accounts	account	VERB
ajbmeb-1996	103	8	receivable	receivable	ADJ
ajbmeb-1996	103	9	measures	measure	NOUN
ajbmeb-1996	103	10	the	the	DET
ajbmeb-1996	103	11	unpaid	unpaid	ADJ
ajbmeb-1996	103	12	claims	claim	NOUN
ajbmeb-1996	103	13	that	that	SCONJ
ajbmeb-1996	103	14	a	a	DET
ajbmeb-1996	103	15	firm	firm	NOUN
ajbmeb-1996	103	16	has	have	AUX
ajbmeb-1996	103	17	over	over	ADP
ajbmeb-1996	103	18	its	its	PRON
ajbmeb-1996	103	19	customers	customer	NOUN
ajbmeb-1996	103	20	at	at	ADP
ajbmeb-1996	103	21	a	a	DET
ajbmeb-1996	103	22	given	give	VERB
ajbmeb-1996	103	23	period	period	NOUN
ajbmeb-1996	103	24	.	.	PUNCT
ajbmeb-1996	104	1	it	it	PRON
ajbmeb-1996	104	2	usually	usually	ADV
ajbmeb-1996	104	3	comes	come	VERB
ajbmeb-1996	104	4	in	in	ADP
ajbmeb-1996	104	5	the	the	DET
ajbmeb-1996	104	6	form	form	NOUN
ajbmeb-1996	104	7	of	of	ADP
ajbmeb-1996	104	8	operating	operate	VERB
ajbmeb-1996	104	9	line	line	NOUN
ajbmeb-1996	104	10	of	of	ADP
ajbmeb-1996	104	11	credit	credit	NOUN
ajbmeb-1996	104	12	.	.	PUNCT
ajbmeb-1996	105	1	it	it	PRON
ajbmeb-1996	105	2	is	be	AUX
ajbmeb-1996	105	3	usually	usually	ADV
ajbmeb-1996	105	4	due	due	ADJ
ajbmeb-1996	105	5	within	within	ADP
ajbmeb-1996	105	6	a	a	DET
ajbmeb-1996	105	7	relatively	relatively	ADV
ajbmeb-1996	105	8	short	short	ADJ
ajbmeb-1996	105	9	period	period	NOUN
ajbmeb-1996	105	10	up	up	ADP
ajbmeb-1996	105	11	to	to	ADP
ajbmeb-1996	105	12	one	one	NUM
ajbmeb-1996	105	13	year	year	NOUN
ajbmeb-1996	105	14	.	.	PUNCT
ajbmeb-1996	106	1	accounts	account	NOUN
ajbmeb-1996	106	2	receivables	receivable	NOUN
ajbmeb-1996	106	3	are	be	AUX
ajbmeb-1996	106	4	debts	debt	NOUN
ajbmeb-1996	106	5	owed	owe	VERB
ajbmeb-1996	106	6	a	a	DET
ajbmeb-1996	106	7	firm	firm	NOUN
ajbmeb-1996	106	8	by	by	ADP
ajbmeb-1996	106	9	her	her	PRON
ajbmeb-1996	106	10	valuable	valuable	ADJ
ajbmeb-1996	106	11	customers	customer	NOUN
ajbmeb-1996	106	12	that	that	PRON
ajbmeb-1996	106	13	are	be	AUX
ajbmeb-1996	106	14	trusted	trust	VERB
ajbmeb-1996	106	15	with	with	ADP
ajbmeb-1996	106	16	the	the	DET
ajbmeb-1996	106	17	goods	good	NOUN
ajbmeb-1996	106	18	and	and	CCONJ
ajbmeb-1996	106	19	services	service	NOUN
ajbmeb-1996	106	20	after	after	ADP
ajbmeb-1996	106	21	taking	take	VERB
ajbmeb-1996	106	22	into	into	ADP
ajbmeb-1996	106	23	consideration	consideration	NOUN
ajbmeb-1996	106	24	the	the	DET
ajbmeb-1996	106	25	character	character	NOUN
ajbmeb-1996	106	26	and	and	CCONJ
ajbmeb-1996	106	27	integrity	integrity	NOUN
ajbmeb-1996	106	28	of	of	ADP
ajbmeb-1996	106	29	the	the	DET
ajbmeb-1996	106	30	customer	customer	NOUN
ajbmeb-1996	106	31	.	.	PUNCT
ajbmeb-1996	107	1	according	accord	VERB
ajbmeb-1996	107	2	to	to	ADP
ajbmeb-1996	107	3	ksenija	ksenija	PROPN
ajbmeb-1996	107	4	(	(	PUNCT
ajbmeb-1996	107	5	2013	2013	NUM
ajbmeb-1996	107	6	)	)	PUNCT
ajbmeb-1996	107	7	,	,	PUNCT
ajbmeb-1996	107	8	the	the	DET
ajbmeb-1996	107	9	competitive	competitive	ADJ
ajbmeb-1996	107	10	nature	nature	NOUN
ajbmeb-1996	107	11	of	of	ADP
ajbmeb-1996	107	12	business	business	NOUN
ajbmeb-1996	107	13	environment	environment	NOUN
ajbmeb-1996	107	14	makes	make	VERB
ajbmeb-1996	107	15	it	it	PRON
ajbmeb-1996	107	16	imperative	imperative	ADJ
ajbmeb-1996	107	17	for	for	SCONJ
ajbmeb-1996	107	18	firms	firm	NOUN
ajbmeb-1996	107	19	to	to	PART
ajbmeb-1996	107	20	adjust	adjust	VERB
ajbmeb-1996	107	21	their	their	PRON
ajbmeb-1996	107	22	action	action	NOUN
ajbmeb-1996	107	23	plans	plan	NOUN
ajbmeb-1996	107	24	and	and	CCONJ
ajbmeb-1996	107	25	use	use	VERB
ajbmeb-1996	107	26	financial	financial	ADJ
ajbmeb-1996	107	27	policies	policy	NOUN
ajbmeb-1996	107	28	to	to	PART
ajbmeb-1996	107	29	not	not	PART
ajbmeb-1996	107	30	only	only	ADV
ajbmeb-1996	107	31	remain	remain	VERB
ajbmeb-1996	107	32	alive	alive	ADJ
ajbmeb-1996	107	33	but	but	CCONJ
ajbmeb-1996	107	34	also	also	ADV
ajbmeb-1996	107	35	grow	grow	VERB
ajbmeb-1996	107	36	.	.	PUNCT
ajbmeb-1996	108	1	payable	payable	ADJ
ajbmeb-1996	108	2	period	period	NOUN
ajbmeb-1996	108	3	otekunrin	otekunrin	PROPN
ajbmeb-1996	108	4	,	,	PUNCT
ajbmeb-1996	108	5	fagboro	fagboro	PROPN
ajbmeb-1996	108	6	,	,	PUNCT
ajbmeb-1996	108	7	nwanji	nwanji	X
ajbmeb-1996	108	8	,	,	PUNCT
ajbmeb-1996	108	9	asamu	asamu	ADJ
ajbmeb-1996	108	10	,	,	PUNCT
ajbmeb-1996	108	11	ajiboye	ajiboye	VERB
ajbmeb-1996	108	12	and	and	CCONJ
ajbmeb-1996	108	13	falaye	falaye	VERB
ajbmeb-1996	108	14	(	(	PUNCT
ajbmeb-1996	108	15	2019	2019	NUM
ajbmeb-1996	108	16	)	)	PUNCT
ajbmeb-1996	108	17	acknowledged	acknowledge	VERB
ajbmeb-1996	108	18	two	two	NUM
ajbmeb-1996	108	19	significant	significant	ADJ
ajbmeb-1996	108	20	approaches	approach	NOUN
ajbmeb-1996	108	21	to	to	ADP
ajbmeb-1996	108	22	determining	determine	VERB
ajbmeb-1996	108	23	a	a	DET
ajbmeb-1996	108	24	firm	firm	NOUN
ajbmeb-1996	108	25	’s	’s	PART
ajbmeb-1996	108	26	working	working	NOUN
ajbmeb-1996	108	27	capital	capital	NOUN
ajbmeb-1996	108	28	,	,	PUNCT
ajbmeb-1996	108	29	which	which	PRON
ajbmeb-1996	108	30	are	be	AUX
ajbmeb-1996	108	31	the	the	DET
ajbmeb-1996	108	32	balance	balance	NOUN
ajbmeb-1996	108	33	sheet	sheet	NOUN
ajbmeb-1996	108	34	and	and	CCONJ
ajbmeb-1996	108	35	operating	operate	VERB
ajbmeb-1996	108	36	cycle	cycle	NOUN
ajbmeb-1996	108	37	approach	approach	NOUN
ajbmeb-1996	108	38	.	.	PUNCT
ajbmeb-1996	109	1	different	different	ADJ
ajbmeb-1996	109	2	authors	author	NOUN
ajbmeb-1996	109	3	have	have	AUX
ajbmeb-1996	109	4	discovered	discover	VERB
ajbmeb-1996	109	5	many	many	ADJ
ajbmeb-1996	109	6	approaches	approach	NOUN
ajbmeb-1996	109	7	to	to	ADP
ajbmeb-1996	109	8	analyzing	analyze	VERB
ajbmeb-1996	109	9	the	the	DET
ajbmeb-1996	109	10	working	work	VERB
ajbmeb-1996	109	11	capital	capital	NOUN
ajbmeb-1996	109	12	of	of	ADP
ajbmeb-1996	109	13	various	various	ADJ
ajbmeb-1996	109	14	entities	entity	NOUN
ajbmeb-1996	109	15	.	.	PUNCT
ajbmeb-1996	110	1	good	good	ADJ
ajbmeb-1996	110	2	wcm	wcm	NOUN
ajbmeb-1996	110	3	involves	involve	VERB
ajbmeb-1996	110	4	striking	strike	VERB
ajbmeb-1996	110	5	an	an	DET
ajbmeb-1996	110	6	appropriate	appropriate	ADJ
ajbmeb-1996	110	7	balance	balance	NOUN
ajbmeb-1996	110	8	between	between	ADP
ajbmeb-1996	110	9	companies	company	NOUN
ajbmeb-1996	110	10	’	’	PART
ajbmeb-1996	110	11	current	current	ADJ
ajbmeb-1996	110	12	assets	asset	NOUN
ajbmeb-1996	110	13	and	and	CCONJ
ajbmeb-1996	110	14	liabilities	liability	NOUN
ajbmeb-1996	110	15	.	.	PUNCT
ajbmeb-1996	111	1	part	part	NOUN
ajbmeb-1996	111	2	of	of	ADP
ajbmeb-1996	111	3	the	the	DET
ajbmeb-1996	111	4	variables	variable	NOUN
ajbmeb-1996	111	5	used	use	VERB
ajbmeb-1996	111	6	as	as	ADP
ajbmeb-1996	111	7	a	a	DET
ajbmeb-1996	111	8	proxy	proxy	NOUN
ajbmeb-1996	111	9	for	for	ADP
ajbmeb-1996	111	10	wcm	wcm	NOUN
ajbmeb-1996	111	11	is	be	AUX
ajbmeb-1996	111	12	the	the	DET
ajbmeb-1996	111	13	trade	trade	NOUN
ajbmeb-1996	111	14	receivables	receivables	NOUN
ajbmeb-1996	111	15	collection	collection	NOUN
ajbmeb-1996	111	16	period	period	NOUN
ajbmeb-1996	111	17	(	(	PUNCT
ajbmeb-1996	111	18	trcp	trcp	ADJ
ajbmeb-1996	111	19	)	)	PUNCT
ajbmeb-1996	111	20	.	.	PUNCT
ajbmeb-1996	112	1	accounts	account	NOUN
ajbmeb-1996	112	2	receivable	receivable	ADJ
ajbmeb-1996	112	3	can	can	AUX
ajbmeb-1996	112	4	be	be	AUX
ajbmeb-1996	112	5	either	either	CCONJ
ajbmeb-1996	112	6	trade	trade	NOUN
ajbmeb-1996	112	7	credit	credit	NOUN
ajbmeb-1996	112	8	or	or	CCONJ
ajbmeb-1996	112	9	consumer	consumer	NOUN
ajbmeb-1996	112	10	credit	credit	NOUN
ajbmeb-1996	112	11	or	or	CCONJ
ajbmeb-1996	112	12	both	both	PRON
ajbmeb-1996	112	13	.	.	PUNCT
ajbmeb-1996	113	1	an	an	DET
ajbmeb-1996	113	2	essential	essential	ADJ
ajbmeb-1996	113	3	consideration	consideration	NOUN
ajbmeb-1996	113	4	in	in	ADP
ajbmeb-1996	113	5	trade	trade	NOUN
ajbmeb-1996	113	6	receivable	receivable	NOUN
ajbmeb-1996	113	7	is	be	AUX
ajbmeb-1996	113	8	credit	credit	NOUN
ajbmeb-1996	113	9	policy	policy	NOUN
ajbmeb-1996	113	10	variables	variable	NOUN
ajbmeb-1996	113	11	.	.	PUNCT
ajbmeb-1996	114	1	this	this	DET
ajbmeb-1996	114	2	policy	policy	NOUN
ajbmeb-1996	114	3	comes	come	VERB
ajbmeb-1996	114	4	with	with	ADP
ajbmeb-1996	114	5	two	two	NUM
ajbmeb-1996	114	6	options	option	NOUN
ajbmeb-1996	114	7	to	to	PART
ajbmeb-1996	114	8	offer	offer	VERB
ajbmeb-1996	114	9	.	.	PUNCT
ajbmeb-1996	115	1	firstly	firstly	ADV
ajbmeb-1996	115	2	,	,	PUNCT
ajbmeb-1996	115	3	they	they	PRON
ajbmeb-1996	115	4	could	could	AUX
ajbmeb-1996	115	5	choose	choose	VERB
ajbmeb-1996	115	6	not	not	PART
ajbmeb-1996	115	7	to	to	PART
ajbmeb-1996	115	8	offer	offer	VERB
ajbmeb-1996	115	9	credit	credit	NOUN
ajbmeb-1996	115	10	to	to	ADP
ajbmeb-1996	115	11	customers	customer	NOUN
ajbmeb-1996	115	12	no	no	ADV
ajbmeb-1996	115	13	matter	matter	ADV
ajbmeb-1996	115	14	how	how	SCONJ
ajbmeb-1996	115	15	strong	strong	ADJ
ajbmeb-1996	115	16	their	their	PRON
ajbmeb-1996	115	17	credit	credit	NOUN
ajbmeb-1996	115	18	ratings	rating	NOUN
ajbmeb-1996	115	19	are	be	AUX
ajbmeb-1996	115	20	.	.	PUNCT
ajbmeb-1996	116	1	secondly	secondly	ADV
ajbmeb-1996	116	2	,	,	PUNCT
ajbmeb-1996	116	3	they	they	PRON
ajbmeb-1996	116	4	could	could	AUX
ajbmeb-1996	116	5	also	also	ADV
ajbmeb-1996	116	6	offer	offer	VERB
ajbmeb-1996	116	7	credit	credit	NOUN
ajbmeb-1996	116	8	to	to	ADP
ajbmeb-1996	116	9	all	all	DET
ajbmeb-1996	116	10	customers	customer	NOUN
ajbmeb-1996	116	11	no	no	ADV
ajbmeb-1996	116	12	matter	matter	ADV
ajbmeb-1996	116	13	their	their	PRON
ajbmeb-1996	116	14	credit	credit	NOUN
ajbmeb-1996	116	15	ratings	rating	NOUN
ajbmeb-1996	116	16	.	.	PUNCT
ajbmeb-1996	117	1	however	however	ADV
ajbmeb-1996	117	2	,	,	PUNCT
ajbmeb-1996	117	3	to	to	PART
ajbmeb-1996	117	4	steer	steer	VERB
ajbmeb-1996	117	5	clear	clear	ADJ
ajbmeb-1996	117	6	of	of	ADP
ajbmeb-1996	117	7	bad	bad	ADJ
ajbmeb-1996	117	8	debts	debt	NOUN
ajbmeb-1996	117	9	,	,	PUNCT
ajbmeb-1996	117	10	before	before	ADP
ajbmeb-1996	117	11	granting	grant	VERB
ajbmeb-1996	117	12	credit	credit	NOUN
ajbmeb-1996	117	13	to	to	ADP
ajbmeb-1996	117	14	the	the	DET
ajbmeb-1996	117	15	customer	customer	NOUN
ajbmeb-1996	117	16	,	,	PUNCT
ajbmeb-1996	117	17	it	it	PRON
ajbmeb-1996	117	18	is	be	AUX
ajbmeb-1996	117	19	vital	vital	ADJ
ajbmeb-1996	117	20	to	to	PART
ajbmeb-1996	117	21	consider	consider	VERB
ajbmeb-1996	117	22	the	the	DET
ajbmeb-1996	117	23	customer	customer	NOUN
ajbmeb-1996	117	24	’s	’s	PART
ajbmeb-1996	117	25	credit	credit	NOUN
ajbmeb-1996	117	26	rating	rating	NOUN
ajbmeb-1996	117	27	.	.	PUNCT
ajbmeb-1996	118	1	trade	trade	NOUN
ajbmeb-1996	118	2	payables	payable	NOUN
ajbmeb-1996	118	3	payment	payment	NOUN
ajbmeb-1996	118	4	period	period	NOUN
ajbmeb-1996	118	5	(	(	PUNCT
ajbmeb-1996	118	6	tppp	tppp	NOUN
ajbmeb-1996	118	7	)	)	PUNCT
ajbmeb-1996	118	8	is	be	AUX
ajbmeb-1996	118	9	also	also	ADV
ajbmeb-1996	118	10	an	an	DET
ajbmeb-1996	118	11	important	important	ADJ
ajbmeb-1996	118	12	component	component	NOUN
ajbmeb-1996	118	13	used	use	VERB
ajbmeb-1996	118	14	to	to	PART
ajbmeb-1996	118	15	appraise	appraise	VERB
ajbmeb-1996	118	16	the	the	DET
ajbmeb-1996	118	17	effectiveness	effectiveness	NOUN
ajbmeb-1996	118	18	of	of	ADP
ajbmeb-1996	118	19	wcm	wcm	NOUN
ajbmeb-1996	118	20	(	(	PUNCT
ajbmeb-1996	118	21	olaniyi	olaniyi	NOUN
ajbmeb-1996	118	22	,	,	PUNCT
ajbmeb-1996	118	23	ayo	ayo	PROPN
ajbmeb-1996	118	24	,	,	PUNCT
ajbmeb-1996	118	25	and	and	CCONJ
ajbmeb-1996	118	26	nzewi	nzewi	VERB
ajbmeb-1996	118	27	,	,	PUNCT
ajbmeb-1996	118	28	2017	2017	NUM
ajbmeb-1996	118	29	)	)	PUNCT
ajbmeb-1996	118	30	.	.	PUNCT
ajbmeb-1996	119	1	it	it	PRON
ajbmeb-1996	119	2	is	be	AUX
ajbmeb-1996	119	3	also	also	ADV
ajbmeb-1996	119	4	used	use	VERB
ajbmeb-1996	119	5	as	as	ADP
ajbmeb-1996	119	6	a	a	DET
ajbmeb-1996	119	7	proxy	proxy	NOUN
ajbmeb-1996	119	8	for	for	ADP
ajbmeb-1996	119	9	wcm	wcm	NOUN
ajbmeb-1996	119	10	in	in	ADP
ajbmeb-1996	119	11	this	this	DET
ajbmeb-1996	119	12	study	study	NOUN
ajbmeb-1996	119	13	.	.	PUNCT
ajbmeb-1996	120	1	trade	trade	NOUN
ajbmeb-1996	120	2	payables	payable	NOUN
ajbmeb-1996	120	3	embody	embody	VERB
ajbmeb-1996	120	4	a	a	DET
ajbmeb-1996	120	5	substantial	substantial	ADJ
ajbmeb-1996	120	6	percentage	percentage	NOUN
ajbmeb-1996	120	7	of	of	ADP
ajbmeb-1996	120	8	short	short	ADJ
ajbmeb-1996	120	9	-	-	PUNCT
ajbmeb-1996	120	10	term	term	NOUN
ajbmeb-1996	120	11	finance	finance	NOUN
ajbmeb-1996	120	12	to	to	ADP
ajbmeb-1996	120	13	the	the	DET
ajbmeb-1996	120	14	organization	organization	NOUN
ajbmeb-1996	120	15	as	as	SCONJ
ajbmeb-1996	120	16	it	it	PRON
ajbmeb-1996	120	17	enables	enable	VERB
ajbmeb-1996	120	18	them	they	PRON
ajbmeb-1996	120	19	to	to	PART
ajbmeb-1996	120	20	pay	pay	VERB
ajbmeb-1996	120	21	outstanding	outstanding	ADJ
ajbmeb-1996	120	22	debts	debt	NOUN
ajbmeb-1996	120	23	to	to	ADP
ajbmeb-1996	120	24	their	their	PRON
ajbmeb-1996	120	25	suppliers	supplier	NOUN
ajbmeb-1996	120	26	over	over	ADP
ajbmeb-1996	120	27	a	a	DET
ajbmeb-1996	120	28	short	short	ADJ
ajbmeb-1996	120	29	period	period	NOUN
ajbmeb-1996	120	30	of	of	ADP
ajbmeb-1996	120	31	time	time	NOUN
ajbmeb-1996	120	32	.	.	PUNCT
ajbmeb-1996	121	1	there	there	PRON
ajbmeb-1996	121	2	are	be	VERB
ajbmeb-1996	121	3	american	american	ADJ
ajbmeb-1996	121	4	journal	journal	PROPN
ajbmeb-1996	121	5	of	of	ADP
ajbmeb-1996	121	6	business	business	NOUN
ajbmeb-1996	121	7	management	management	NOUN
ajbmeb-1996	121	8	,	,	PUNCT
ajbmeb-1996	121	9	economics	economic	NOUN
ajbmeb-1996	121	10	and	and	CCONJ
ajbmeb-1996	121	11	banking	banking	NOUN
ajbmeb-1996	121	12	volume	volume	NOUN
ajbmeb-1996	121	13	23	23	NUM
ajbmeb-1996	121	14	april	april	PROPN
ajbmeb-1996	121	15	2024	2024	NUM
ajbmeb-1996	121	16	p	p	NOUN
ajbmeb-1996	121	17	a	a	DET
ajbmeb-1996	121	18	g	g	NOUN
ajbmeb-1996	121	19	e	e	NOUN
ajbmeb-1996	121	20	|	|	ADV
ajbmeb-1996	121	21	73	73	NUM
ajbmeb-1996	121	22	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	121	23	instances	instance	NOUN
ajbmeb-1996	121	24	where	where	SCONJ
ajbmeb-1996	121	25	using	use	VERB
ajbmeb-1996	121	26	trade	trade	NOUN
ajbmeb-1996	121	27	payables	payable	NOUN
ajbmeb-1996	121	28	as	as	ADP
ajbmeb-1996	121	29	a	a	DET
ajbmeb-1996	121	30	source	source	NOUN
ajbmeb-1996	121	31	of	of	ADP
ajbmeb-1996	121	32	finance	finance	NOUN
ajbmeb-1996	121	33	may	may	AUX
ajbmeb-1996	121	34	be	be	AUX
ajbmeb-1996	121	35	free	free	ADJ
ajbmeb-1996	121	36	or	or	CCONJ
ajbmeb-1996	121	37	costly	costly	ADJ
ajbmeb-1996	121	38	.	.	PUNCT
ajbmeb-1996	122	1	it	it	PRON
ajbmeb-1996	122	2	is	be	AUX
ajbmeb-1996	122	3	free	free	ADJ
ajbmeb-1996	122	4	if	if	SCONJ
ajbmeb-1996	122	5	there	there	PRON
ajbmeb-1996	122	6	are	be	VERB
ajbmeb-1996	122	7	no	no	DET
ajbmeb-1996	122	8	costs	cost	NOUN
ajbmeb-1996	122	9	for	for	ADP
ajbmeb-1996	122	10	using	use	VERB
ajbmeb-1996	122	11	it	it	PRON
ajbmeb-1996	122	12	,	,	PUNCT
ajbmeb-1996	122	13	such	such	ADJ
ajbmeb-1996	122	14	as	as	SCONJ
ajbmeb-1996	122	15	if	if	SCONJ
ajbmeb-1996	122	16	no	no	DET
ajbmeb-1996	122	17	discounts	discount	NOUN
ajbmeb-1996	122	18	are	be	AUX
ajbmeb-1996	122	19	being	be	AUX
ajbmeb-1996	122	20	offered	offer	VERB
ajbmeb-1996	122	21	by	by	ADP
ajbmeb-1996	122	22	the	the	DET
ajbmeb-1996	122	23	seller	seller	NOUN
ajbmeb-1996	122	24	.	.	PUNCT
ajbmeb-1996	123	1	on	on	ADP
ajbmeb-1996	123	2	the	the	DET
ajbmeb-1996	123	3	other	other	ADJ
ajbmeb-1996	123	4	hand	hand	NOUN
ajbmeb-1996	123	5	,	,	PUNCT
ajbmeb-1996	123	6	it	it	PRON
ajbmeb-1996	123	7	is	be	AUX
ajbmeb-1996	123	8	costly	costly	ADJ
ajbmeb-1996	123	9	if	if	SCONJ
ajbmeb-1996	123	10	the	the	DET
ajbmeb-1996	123	11	seller	seller	NOUN
ajbmeb-1996	123	12	offers	offer	VERB
ajbmeb-1996	123	13	a	a	DET
ajbmeb-1996	123	14	discount	discount	NOUN
ajbmeb-1996	123	15	,	,	PUNCT
ajbmeb-1996	123	16	and	and	CCONJ
ajbmeb-1996	123	17	the	the	DET
ajbmeb-1996	123	18	company	company	NOUN
ajbmeb-1996	123	19	may	may	AUX
ajbmeb-1996	123	20	have	have	VERB
ajbmeb-1996	123	21	to	to	PART
ajbmeb-1996	123	22	lose	lose	VERB
ajbmeb-1996	123	23	out	out	ADP
ajbmeb-1996	123	24	on	on	ADP
ajbmeb-1996	123	25	such	such	ADJ
ajbmeb-1996	123	26	discounts	discount	NOUN
ajbmeb-1996	123	27	(	(	PUNCT
ajbmeb-1996	123	28	njue	njue	NOUN
ajbmeb-1996	123	29	,	,	PUNCT
ajbmeb-1996	123	30	2020	2020	NUM
ajbmeb-1996	123	31	)	)	PUNCT
ajbmeb-1996	123	32	.	.	PUNCT
ajbmeb-1996	124	1	whenever	whenever	SCONJ
ajbmeb-1996	124	2	a	a	DET
ajbmeb-1996	124	3	significant	significant	ADJ
ajbmeb-1996	124	4	part	part	NOUN
ajbmeb-1996	124	5	of	of	ADP
ajbmeb-1996	124	6	a	a	DET
ajbmeb-1996	124	7	firm	firm	NOUN
ajbmeb-1996	124	8	’s	’s	PART
ajbmeb-1996	124	9	assets	asset	NOUN
ajbmeb-1996	124	10	is	be	AUX
ajbmeb-1996	124	11	tied	tie	VERB
ajbmeb-1996	124	12	up	up	ADP
ajbmeb-1996	124	13	in	in	ADP
ajbmeb-1996	124	14	sundry	sundry	ADJ
ajbmeb-1996	124	15	debtors	debtor	NOUN
ajbmeb-1996	124	16	,	,	PUNCT
ajbmeb-1996	124	17	the	the	DET
ajbmeb-1996	124	18	accuracy	accuracy	NOUN
ajbmeb-1996	124	19	achieved	achieve	VERB
ajbmeb-1996	124	20	in	in	ADP
ajbmeb-1996	124	21	estimating	estimate	VERB
ajbmeb-1996	124	22	the	the	DET
ajbmeb-1996	124	23	provision	provision	NOUN
ajbmeb-1996	124	24	for	for	ADP
ajbmeb-1996	124	25	doubtful	doubtful	ADJ
ajbmeb-1996	124	26	debts	debt	NOUN
ajbmeb-1996	124	27	will	will	AUX
ajbmeb-1996	124	28	assume	assume	VERB
ajbmeb-1996	124	29	a	a	DET
ajbmeb-1996	124	30	special	special	ADJ
ajbmeb-1996	124	31	importance	importance	NOUN
ajbmeb-1996	124	32	.	.	PUNCT
ajbmeb-1996	125	1	consequently	consequently	ADV
ajbmeb-1996	125	2	,	,	PUNCT
ajbmeb-1996	125	3	the	the	DET
ajbmeb-1996	125	4	author	author	NOUN
ajbmeb-1996	125	5	attempted	attempt	VERB
ajbmeb-1996	125	6	to	to	PART
ajbmeb-1996	125	7	build	build	VERB
ajbmeb-1996	125	8	a	a	DET
ajbmeb-1996	125	9	statistical	statistical	ADJ
ajbmeb-1996	125	10	model	model	NOUN
ajbmeb-1996	125	11	to	to	PART
ajbmeb-1996	125	12	increase	increase	VERB
ajbmeb-1996	125	13	the	the	DET
ajbmeb-1996	125	14	level	level	NOUN
ajbmeb-1996	125	15	of	of	ADP
ajbmeb-1996	125	16	accuracy	accuracy	NOUN
ajbmeb-1996	125	17	in	in	ADP
ajbmeb-1996	125	18	such	such	ADJ
ajbmeb-1996	125	19	estimation	estimation	NOUN
ajbmeb-1996	125	20	.	.	PUNCT
ajbmeb-1996	126	1	researchers	researcher	NOUN
ajbmeb-1996	126	2	have	have	AUX
ajbmeb-1996	126	3	studied	study	VERB
ajbmeb-1996	126	4	accounts	account	NOUN
ajbmeb-1996	126	5	receivable	receivable	ADJ
ajbmeb-1996	126	6	individually	individually	ADV
ajbmeb-1996	126	7	but	but	CCONJ
ajbmeb-1996	126	8	mostly	mostly	ADV
ajbmeb-1996	126	9	as	as	ADP
ajbmeb-1996	126	10	a	a	DET
ajbmeb-1996	126	11	part	part	NOUN
ajbmeb-1996	126	12	of	of	ADP
ajbmeb-1996	126	13	working	work	VERB
ajbmeb-1996	126	14	capital	capital	NOUN
ajbmeb-1996	126	15	management	management	NOUN
ajbmeb-1996	126	16	,	,	PUNCT
ajbmeb-1996	126	17	they	they	PRON
ajbmeb-1996	126	18	did	do	VERB
ajbmeb-1996	126	19	so	so	ADV
ajbmeb-1996	126	20	from	from	ADP
ajbmeb-1996	126	21	various	various	ADJ
ajbmeb-1996	126	22	angles	angle	NOUN
ajbmeb-1996	126	23	and	and	CCONJ
ajbmeb-1996	126	24	points	point	NOUN
ajbmeb-1996	126	25	of	of	ADP
ajbmeb-1996	126	26	view	view	NOUN
ajbmeb-1996	126	27	.	.	PUNCT
ajbmeb-1996	127	1	inventory	inventory	NOUN
ajbmeb-1996	127	2	days	day	NOUN
ajbmeb-1996	127	3	the	the	DET
ajbmeb-1996	127	4	term	term	NOUN
ajbmeb-1996	127	5	"	"	PUNCT
ajbmeb-1996	127	6	inventory	inventory	NOUN
ajbmeb-1996	127	7	"	"	PUNCT
ajbmeb-1996	127	8	refers	refer	VERB
ajbmeb-1996	127	9	to	to	ADP
ajbmeb-1996	127	10	the	the	DET
ajbmeb-1996	127	11	goods	good	NOUN
ajbmeb-1996	127	12	for	for	ADP
ajbmeb-1996	127	13	sale	sale	NOUN
ajbmeb-1996	127	14	as	as	ADV
ajbmeb-1996	127	15	well	well	ADV
ajbmeb-1996	127	16	as	as	ADP
ajbmeb-1996	127	17	the	the	DET
ajbmeb-1996	127	18	raw	raw	ADJ
ajbmeb-1996	127	19	materials	material	NOUN
ajbmeb-1996	127	20	utilized	utilize	VERB
ajbmeb-1996	127	21	to	to	PART
ajbmeb-1996	127	22	make	make	VERB
ajbmeb-1996	127	23	those	those	DET
ajbmeb-1996	127	24	goods	good	NOUN
ajbmeb-1996	127	25	.	.	PUNCT
ajbmeb-1996	128	1	inventory	inventory	NOUN
ajbmeb-1996	128	2	is	be	AUX
ajbmeb-1996	128	3	one	one	NUM
ajbmeb-1996	128	4	of	of	ADP
ajbmeb-1996	128	5	a	a	DET
ajbmeb-1996	128	6	company	company	NOUN
ajbmeb-1996	128	7	's	's	PART
ajbmeb-1996	128	8	most	most	ADV
ajbmeb-1996	128	9	valuable	valuable	ADJ
ajbmeb-1996	128	10	assets	asset	NOUN
ajbmeb-1996	128	11	because	because	SCONJ
ajbmeb-1996	128	12	inventory	inventory	NOUN
ajbmeb-1996	128	13	turnover	turnover	NOUN
ajbmeb-1996	128	14	is	be	AUX
ajbmeb-1996	128	15	one	one	NUM
ajbmeb-1996	128	16	of	of	ADP
ajbmeb-1996	128	17	the	the	DET
ajbmeb-1996	128	18	key	key	ADJ
ajbmeb-1996	128	19	sources	source	NOUN
ajbmeb-1996	128	20	of	of	ADP
ajbmeb-1996	128	21	revenue	revenue	NOUN
ajbmeb-1996	128	22	production	production	NOUN
ajbmeb-1996	128	23	and	and	CCONJ
ajbmeb-1996	128	24	,	,	PUNCT
ajbmeb-1996	128	25	as	as	ADP
ajbmeb-1996	128	26	a	a	DET
ajbmeb-1996	128	27	result	result	NOUN
ajbmeb-1996	128	28	,	,	PUNCT
ajbmeb-1996	128	29	earnings	earning	NOUN
ajbmeb-1996	128	30	for	for	ADP
ajbmeb-1996	128	31	the	the	DET
ajbmeb-1996	128	32	company	company	NOUN
ajbmeb-1996	128	33	's	's	PART
ajbmeb-1996	128	34	shareholders	shareholder	NOUN
ajbmeb-1996	128	35	.	.	PUNCT
ajbmeb-1996	129	1	a	a	DET
ajbmeb-1996	129	2	company	company	NOUN
ajbmeb-1996	129	3	's	's	PART
ajbmeb-1996	129	4	inventory	inventory	NOUN
ajbmeb-1996	129	5	is	be	AUX
ajbmeb-1996	129	6	its	its	PRON
ajbmeb-1996	129	7	collection	collection	NOUN
ajbmeb-1996	129	8	of	of	ADP
ajbmeb-1996	129	9	finished	finish	VERB
ajbmeb-1996	129	10	items	item	NOUN
ajbmeb-1996	129	11	or	or	CCONJ
ajbmeb-1996	129	12	goods	good	NOUN
ajbmeb-1996	129	13	utilized	utilize	VERB
ajbmeb-1996	129	14	in	in	ADP
ajbmeb-1996	129	15	production	production	NOUN
ajbmeb-1996	129	16	.	.	PUNCT
ajbmeb-1996	130	1	on	on	ADP
ajbmeb-1996	130	2	a	a	DET
ajbmeb-1996	130	3	company	company	NOUN
ajbmeb-1996	130	4	's	's	PART
ajbmeb-1996	130	5	balance	balance	NOUN
ajbmeb-1996	130	6	sheet	sheet	NOUN
ajbmeb-1996	130	7	,	,	PUNCT
ajbmeb-1996	130	8	inventory	inventory	NOUN
ajbmeb-1996	130	9	is	be	AUX
ajbmeb-1996	130	10	categorized	categorize	VERB
ajbmeb-1996	130	11	as	as	ADP
ajbmeb-1996	130	12	a	a	DET
ajbmeb-1996	130	13	current	current	ADJ
ajbmeb-1996	130	14	asset	asset	NOUN
ajbmeb-1996	130	15	,	,	PUNCT
ajbmeb-1996	130	16	and	and	CCONJ
ajbmeb-1996	130	17	it	it	PRON
ajbmeb-1996	130	18	serves	serve	VERB
ajbmeb-1996	130	19	as	as	ADP
ajbmeb-1996	130	20	a	a	DET
ajbmeb-1996	130	21	buffer	buffer	NOUN
ajbmeb-1996	130	22	between	between	ADP
ajbmeb-1996	130	23	manufacturing	manufacturing	NOUN
ajbmeb-1996	130	24	and	and	CCONJ
ajbmeb-1996	130	25	order	order	NOUN
ajbmeb-1996	130	26	fulfillment	fulfillment	NOUN
ajbmeb-1996	130	27	.	.	PUNCT
ajbmeb-1996	131	1	when	when	SCONJ
ajbmeb-1996	131	2	an	an	DET
ajbmeb-1996	131	3	inventory	inventory	NOUN
ajbmeb-1996	131	4	item	item	NOUN
ajbmeb-1996	131	5	is	be	AUX
ajbmeb-1996	131	6	sold	sell	VERB
ajbmeb-1996	131	7	,	,	PUNCT
ajbmeb-1996	131	8	its	its	PRON
ajbmeb-1996	131	9	carrying	carry	VERB
ajbmeb-1996	131	10	cost	cost	NOUN
ajbmeb-1996	131	11	is	be	AUX
ajbmeb-1996	131	12	transferred	transfer	VERB
ajbmeb-1996	131	13	to	to	ADP
ajbmeb-1996	131	14	the	the	DET
ajbmeb-1996	131	15	income	income	NOUN
ajbmeb-1996	131	16	statement	statement	NOUN
ajbmeb-1996	131	17	's	's	PART
ajbmeb-1996	131	18	cost	cost	NOUN
ajbmeb-1996	131	19	of	of	ADP
ajbmeb-1996	131	20	goods	good	NOUN
ajbmeb-1996	131	21	sold	sell	VERB
ajbmeb-1996	131	22	(	(	PUNCT
ajbmeb-1996	131	23	cogs	cog	NOUN
ajbmeb-1996	131	24	)	)	PUNCT
ajbmeb-1996	131	25	category	category	NOUN
ajbmeb-1996	131	26	(	(	PUNCT
ajbmeb-1996	131	27	prempeh	prempeh	PROPN
ajbmeb-1996	131	28	&	&	CCONJ
ajbmeb-1996	131	29	peprah	peprah	PROPN
ajbmeb-1996	131	30	-	-	PUNCT
ajbmeb-1996	131	31	amankona	amankona	ADJ
ajbmeb-1996	131	32	,	,	PUNCT
ajbmeb-1996	131	33	2020	2020	NUM
ajbmeb-1996	131	34	)	)	PUNCT
ajbmeb-1996	131	35	.	.	PUNCT
ajbmeb-1996	132	1	there	there	PRON
ajbmeb-1996	132	2	are	be	VERB
ajbmeb-1996	132	3	three	three	NUM
ajbmeb-1996	132	4	methods	method	NOUN
ajbmeb-1996	132	5	for	for	ADP
ajbmeb-1996	132	6	valuing	value	VERB
ajbmeb-1996	132	7	inventory	inventory	NOUN
ajbmeb-1996	132	8	.	.	PUNCT
ajbmeb-1996	133	1	in	in	ADP
ajbmeb-1996	133	2	the	the	DET
ajbmeb-1996	133	3	first	first	ADJ
ajbmeb-1996	133	4	-	-	PUNCT
ajbmeb-1996	133	5	in	in	NOUN
ajbmeb-1996	133	6	,	,	PUNCT
ajbmeb-1996	133	7	first	first	ADJ
ajbmeb-1996	133	8	-	-	PUNCT
ajbmeb-1996	133	9	out	out	NOUN
ajbmeb-1996	133	10	(	(	PUNCT
ajbmeb-1996	133	11	fifo	fifo	ADJ
ajbmeb-1996	133	12	)	)	PUNCT
ajbmeb-1996	133	13	method	method	NOUN
ajbmeb-1996	133	14	,	,	PUNCT
ajbmeb-1996	133	15	the	the	DET
ajbmeb-1996	133	16	cost	cost	NOUN
ajbmeb-1996	133	17	of	of	ADP
ajbmeb-1996	133	18	the	the	DET
ajbmeb-1996	133	19	earliest	early	ADJ
ajbmeb-1996	133	20	materials	material	NOUN
ajbmeb-1996	133	21	purchased	purchase	VERB
ajbmeb-1996	133	22	determines	determine	VERB
ajbmeb-1996	133	23	the	the	DET
ajbmeb-1996	133	24	cost	cost	NOUN
ajbmeb-1996	133	25	of	of	ADP
ajbmeb-1996	133	26	the	the	DET
ajbmeb-1996	133	27	goods	good	NOUN
ajbmeb-1996	133	28	sold	sell	VERB
ajbmeb-1996	133	29	,	,	PUNCT
ajbmeb-1996	133	30	while	while	SCONJ
ajbmeb-1996	133	31	the	the	DET
ajbmeb-1996	133	32	cost	cost	NOUN
ajbmeb-1996	133	33	of	of	ADP
ajbmeb-1996	133	34	the	the	DET
ajbmeb-1996	133	35	most	most	ADV
ajbmeb-1996	133	36	recent	recent	ADJ
ajbmeb-1996	133	37	materials	material	NOUN
ajbmeb-1996	133	38	purchased	purchase	VERB
ajbmeb-1996	133	39	determines	determine	VERB
ajbmeb-1996	133	40	the	the	DET
ajbmeb-1996	133	41	carrying	carry	VERB
ajbmeb-1996	133	42	cost	cost	NOUN
ajbmeb-1996	133	43	of	of	ADP
ajbmeb-1996	133	44	the	the	DET
ajbmeb-1996	133	45	inventory	inventory	NOUN
ajbmeb-1996	133	46	that	that	PRON
ajbmeb-1996	133	47	remains	remain	VERB
ajbmeb-1996	133	48	.	.	PUNCT
ajbmeb-1996	134	1	in	in	ADP
ajbmeb-1996	134	2	the	the	DET
ajbmeb-1996	134	3	last	last	ADJ
ajbmeb-1996	134	4	-	-	PUNCT
ajbmeb-1996	134	5	in	in	NOUN
ajbmeb-1996	134	6	,	,	PUNCT
ajbmeb-1996	134	7	firstout	firstout	PROPN
ajbmeb-1996	134	8	(	(	PUNCT
ajbmeb-1996	134	9	lifo	lifo	NOUN
ajbmeb-1996	134	10	)	)	PUNCT
ajbmeb-1996	134	11	method	method	NOUN
ajbmeb-1996	134	12	,	,	PUNCT
ajbmeb-1996	134	13	the	the	DET
ajbmeb-1996	134	14	cost	cost	NOUN
ajbmeb-1996	134	15	of	of	ADP
ajbmeb-1996	134	16	the	the	DET
ajbmeb-1996	134	17	most	most	ADV
ajbmeb-1996	134	18	recent	recent	ADJ
ajbmeb-1996	134	19	materials	material	NOUN
ajbmeb-1996	134	20	purchased	purchase	VERB
ajbmeb-1996	134	21	is	be	AUX
ajbmeb-1996	134	22	used	use	VERB
ajbmeb-1996	134	23	to	to	PART
ajbmeb-1996	134	24	determine	determine	VERB
ajbmeb-1996	134	25	the	the	DET
ajbmeb-1996	134	26	value	value	NOUN
ajbmeb-1996	134	27	of	of	ADP
ajbmeb-1996	134	28	the	the	DET
ajbmeb-1996	134	29	goods	good	NOUN
ajbmeb-1996	134	30	sold	sell	VERB
ajbmeb-1996	134	31	,	,	PUNCT
ajbmeb-1996	134	32	while	while	SCONJ
ajbmeb-1996	134	33	the	the	DET
ajbmeb-1996	134	34	earliest	early	ADJ
ajbmeb-1996	134	35	materials	material	NOUN
ajbmeb-1996	134	36	purchased	purchase	VERB
ajbmeb-1996	134	37	determines	determine	VERB
ajbmeb-1996	134	38	the	the	DET
ajbmeb-1996	134	39	value	value	NOUN
ajbmeb-1996	134	40	of	of	ADP
ajbmeb-1996	134	41	the	the	DET
ajbmeb-1996	134	42	inventory	inventory	NOUN
ajbmeb-1996	134	43	that	that	PRON
ajbmeb-1996	134	44	remains	remain	VERB
ajbmeb-1996	134	45	.	.	PUNCT
ajbmeb-1996	135	1	in	in	ADP
ajbmeb-1996	135	2	the	the	DET
ajbmeb-1996	135	3	weighted	weight	VERB
ajbmeb-1996	135	4	average	average	ADJ
ajbmeb-1996	135	5	method	method	NOUN
ajbmeb-1996	135	6	,	,	PUNCT
ajbmeb-1996	135	7	the	the	DET
ajbmeb-1996	135	8	average	average	ADJ
ajbmeb-1996	135	9	cost	cost	NOUN
ajbmeb-1996	135	10	of	of	ADP
ajbmeb-1996	135	11	all	all	DET
ajbmeb-1996	135	12	materials	material	NOUN
ajbmeb-1996	135	13	purchased	purchase	VERB
ajbmeb-1996	135	14	during	during	ADP
ajbmeb-1996	135	15	the	the	DET
ajbmeb-1996	135	16	period	period	NOUN
ajbmeb-1996	135	17	must	must	AUX
ajbmeb-1996	135	18	be	be	AUX
ajbmeb-1996	135	19	used	use	VERB
ajbmeb-1996	135	20	to	to	PART
ajbmeb-1996	135	21	value	value	VERB
ajbmeb-1996	135	22	both	both	DET
ajbmeb-1996	135	23	inventory	inventory	NOUN
ajbmeb-1996	135	24	and	and	CCONJ
ajbmeb-1996	135	25	the	the	DET
ajbmeb-1996	135	26	cost	cost	NOUN
ajbmeb-1996	135	27	of	of	ADP
ajbmeb-1996	135	28	goods	good	NOUN
ajbmeb-1996	135	29	sold	sell	VERB
ajbmeb-1996	135	30	.	.	PUNCT
ajbmeb-1996	136	1	maintaining	maintain	VERB
ajbmeb-1996	136	2	stock	stock	NOUN
ajbmeb-1996	136	3	levels	level	NOUN
ajbmeb-1996	136	4	of	of	ADP
ajbmeb-1996	136	5	a	a	DET
ajbmeb-1996	136	6	specific	specific	ADJ
ajbmeb-1996	136	7	group	group	NOUN
ajbmeb-1996	136	8	of	of	ADP
ajbmeb-1996	136	9	items	item	NOUN
ajbmeb-1996	136	10	at	at	ADP
ajbmeb-1996	136	11	the	the	DET
ajbmeb-1996	136	12	lowest	low	ADJ
ajbmeb-1996	136	13	possible	possible	ADJ
ajbmeb-1996	136	14	cost	cost	NOUN
ajbmeb-1996	136	15	while	while	SCONJ
ajbmeb-1996	136	16	adhering	adhere	VERB
ajbmeb-1996	136	17	to	to	ADP
ajbmeb-1996	136	18	other	other	ADJ
ajbmeb-1996	136	19	pertinent	pertinent	ADJ
ajbmeb-1996	136	20	targets	target	NOUN
ajbmeb-1996	136	21	and	and	CCONJ
ajbmeb-1996	136	22	objectives	objective	NOUN
ajbmeb-1996	136	23	established	establish	VERB
ajbmeb-1996	136	24	by	by	ADP
ajbmeb-1996	136	25	management	management	NOUN
ajbmeb-1996	136	26	is	be	AUX
ajbmeb-1996	136	27	the	the	DET
ajbmeb-1996	136	28	art	art	NOUN
ajbmeb-1996	136	29	and	and	CCONJ
ajbmeb-1996	136	30	science	science	NOUN
ajbmeb-1996	136	31	of	of	ADP
ajbmeb-1996	136	32	inventory	inventory	NOUN
ajbmeb-1996	136	33	management	management	NOUN
ajbmeb-1996	136	34	.	.	PUNCT
ajbmeb-1996	137	1	it	it	PRON
ajbmeb-1996	137	2	is	be	AUX
ajbmeb-1996	137	3	crucial	crucial	ADJ
ajbmeb-1996	137	4	that	that	SCONJ
ajbmeb-1996	137	5	managers	manager	NOUN
ajbmeb-1996	137	6	in	in	ADP
ajbmeb-1996	137	7	a	a	DET
ajbmeb-1996	137	8	company	company	NOUN
ajbmeb-1996	137	9	handling	handle	VERB
ajbmeb-1996	137	10	inventory	inventory	NOUN
ajbmeb-1996	137	11	to	to	PART
ajbmeb-1996	137	12	keep	keep	VERB
ajbmeb-1996	137	13	in	in	ADP
ajbmeb-1996	137	14	mind	mind	NOUN
ajbmeb-1996	137	15	the	the	DET
ajbmeb-1996	137	16	goals	goal	NOUN
ajbmeb-1996	137	17	of	of	ADP
ajbmeb-1996	137	18	meeting	meet	VERB
ajbmeb-1996	137	19	customer	customer	NOUN
ajbmeb-1996	137	20	demands	demand	VERB
ajbmeb-1996	137	21	and	and	CCONJ
ajbmeb-1996	137	22	minimising	minimise	VERB
ajbmeb-1996	137	23	expenses	expense	NOUN
ajbmeb-1996	137	24	.	.	PUNCT
ajbmeb-1996	138	1	one	one	NUM
ajbmeb-1996	138	2	type	type	NOUN
ajbmeb-1996	138	3	of	of	ADP
ajbmeb-1996	138	4	administrative	administrative	ADJ
ajbmeb-1996	138	5	control	control	NOUN
ajbmeb-1996	138	6	that	that	PRON
ajbmeb-1996	138	7	is	be	AUX
ajbmeb-1996	138	8	especially	especially	ADV
ajbmeb-1996	138	9	important	important	ADJ
ajbmeb-1996	138	10	in	in	ADP
ajbmeb-1996	138	11	all	all	DET
ajbmeb-1996	138	12	manufacturing	manufacturing	NOUN
ajbmeb-1996	138	13	,	,	PUNCT
ajbmeb-1996	138	14	wholesale	wholesale	ADJ
ajbmeb-1996	138	15	,	,	PUNCT
ajbmeb-1996	138	16	and	and	CCONJ
ajbmeb-1996	138	17	retail	retail	ADJ
ajbmeb-1996	138	18	organisations	organisation	NOUN
ajbmeb-1996	138	19	is	be	AUX
ajbmeb-1996	138	20	inventory	inventory	NOUN
ajbmeb-1996	138	21	management	management	NOUN
ajbmeb-1996	138	22	.	.	PUNCT
ajbmeb-1996	139	1	dzapasi	dzapasi	NOUN
ajbmeb-1996	139	2	(	(	PUNCT
ajbmeb-1996	139	3	2020	2020	NUM
ajbmeb-1996	139	4	)	)	PUNCT
ajbmeb-1996	139	5	states	state	NOUN
ajbmeb-1996	139	6	that	that	SCONJ
ajbmeb-1996	139	7	having	have	VERB
ajbmeb-1996	139	8	the	the	DET
ajbmeb-1996	139	9	appropriate	appropriate	ADJ
ajbmeb-1996	139	10	goods	good	NOUN
ajbmeb-1996	139	11	in	in	ADP
ajbmeb-1996	139	12	the	the	DET
ajbmeb-1996	139	13	right	right	ADJ
ajbmeb-1996	139	14	quantity	quantity	NOUN
ajbmeb-1996	139	15	and	and	CCONJ
ajbmeb-1996	139	16	quality	quality	NOUN
ajbmeb-1996	139	17	at	at	ADP
ajbmeb-1996	139	18	the	the	DET
ajbmeb-1996	139	19	right	right	ADJ
ajbmeb-1996	139	20	location	location	NOUN
ajbmeb-1996	139	21	,	,	PUNCT
ajbmeb-1996	139	22	at	at	ADP
ajbmeb-1996	139	23	the	the	DET
ajbmeb-1996	139	24	right	right	ADJ
ajbmeb-1996	139	25	time	time	NOUN
ajbmeb-1996	139	26	is	be	AUX
ajbmeb-1996	139	27	the	the	DET
ajbmeb-1996	139	28	essence	essence	NOUN
ajbmeb-1996	139	29	of	of	ADP
ajbmeb-1996	139	30	inventory	inventory	NOUN
ajbmeb-1996	139	31	.	.	PUNCT
ajbmeb-1996	140	1	the	the	DET
ajbmeb-1996	140	2	supply	supply	NOUN
ajbmeb-1996	140	3	chain	chain	NOUN
ajbmeb-1996	140	4	network	network	NOUN
ajbmeb-1996	140	5	requires	require	VERB
ajbmeb-1996	140	6	this	this	DET
ajbmeb-1996	140	7	procedure	procedure	NOUN
ajbmeb-1996	140	8	in	in	ADP
ajbmeb-1996	140	9	order	order	NOUN
ajbmeb-1996	140	10	to	to	PART
ajbmeb-1996	140	11	safeguard	safeguard	VERB
ajbmeb-1996	140	12	the	the	DET
ajbmeb-1996	140	13	production	production	NOUN
ajbmeb-1996	140	14	system	system	NOUN
ajbmeb-1996	140	15	from	from	ADP
ajbmeb-1996	140	16	disruptions	disruption	NOUN
ajbmeb-1996	140	17	of	of	ADP
ajbmeb-1996	140	18	any	any	DET
ajbmeb-1996	140	19	kind	kind	NOUN
ajbmeb-1996	140	20	.	.	PUNCT
ajbmeb-1996	141	1	inventory	inventory	NOUN
ajbmeb-1996	141	2	control	control	NOUN
ajbmeb-1996	141	3	,	,	PUNCT
ajbmeb-1996	141	4	also	also	ADV
ajbmeb-1996	141	5	known	know	VERB
ajbmeb-1996	141	6	as	as	ADP
ajbmeb-1996	141	7	inventory	inventory	NOUN
ajbmeb-1996	141	8	management	management	NOUN
ajbmeb-1996	141	9	,	,	PUNCT
ajbmeb-1996	141	10	is	be	AUX
ajbmeb-1996	141	11	a	a	DET
ajbmeb-1996	141	12	policy	policy	NOUN
ajbmeb-1996	141	13	that	that	PRON
ajbmeb-1996	141	14	is	be	AUX
ajbmeb-1996	141	15	intended	intend	VERB
ajbmeb-1996	141	16	to	to	PART
ajbmeb-1996	141	17	determine	determine	VERB
ajbmeb-1996	141	18	the	the	DET
ajbmeb-1996	141	19	most	most	ADV
ajbmeb-1996	141	20	costeffective	costeffective	ADJ
ajbmeb-1996	141	21	amount	amount	NOUN
ajbmeb-1996	141	22	of	of	ADP
ajbmeb-1996	141	23	raw	raw	ADJ
ajbmeb-1996	141	24	materials	material	NOUN
ajbmeb-1996	141	25	to	to	PART
ajbmeb-1996	141	26	purchase	purchase	VERB
ajbmeb-1996	141	27	and	and	CCONJ
ajbmeb-1996	141	28	maintain	maintain	VERB
ajbmeb-1996	141	29	in	in	ADP
ajbmeb-1996	141	30	the	the	DET
ajbmeb-1996	141	31	warehouse	warehouse	NOUN
ajbmeb-1996	141	32	in	in	ADP
ajbmeb-1996	141	33	order	order	NOUN
ajbmeb-1996	141	34	to	to	PART
ajbmeb-1996	141	35	minimise	minimise	VERB
ajbmeb-1996	141	36	the	the	DET
ajbmeb-1996	141	37	total	total	ADJ
ajbmeb-1996	141	38	cost	cost	NOUN
ajbmeb-1996	141	39	of	of	ADP
ajbmeb-1996	141	40	inventory	inventory	NOUN
ajbmeb-1996	141	41	management	management	NOUN
ajbmeb-1996	141	42	.	.	PUNCT
ajbmeb-1996	142	1	according	accord	VERB
ajbmeb-1996	142	2	to	to	ADP
ajbmeb-1996	142	3	this	this	DET
ajbmeb-1996	142	4	definition	definition	NOUN
ajbmeb-1996	142	5	,	,	PUNCT
ajbmeb-1996	142	6	the	the	DET
ajbmeb-1996	142	7	policy	policy	NOUN
ajbmeb-1996	142	8	is	be	AUX
ajbmeb-1996	142	9	a	a	DET
ajbmeb-1996	142	10	system	system	NOUN
ajbmeb-1996	142	11	created	create	VERB
ajbmeb-1996	142	12	to	to	PART
ajbmeb-1996	142	13	ensure	ensure	VERB
ajbmeb-1996	142	14	that	that	SCONJ
ajbmeb-1996	142	15	the	the	DET
ajbmeb-1996	142	16	appropriate	appropriate	ADJ
ajbmeb-1996	142	17	amount	amount	NOUN
ajbmeb-1996	142	18	and	and	CCONJ
ajbmeb-1996	142	19	quality	quality	NOUN
ajbmeb-1996	142	20	of	of	ADP
ajbmeb-1996	142	21	raw	raw	ADJ
ajbmeb-1996	142	22	materials	material	NOUN
ajbmeb-1996	142	23	are	be	AUX
ajbmeb-1996	142	24	purchased	purchase	VERB
ajbmeb-1996	142	25	at	at	ADP
ajbmeb-1996	142	26	the	the	DET
ajbmeb-1996	142	27	appropriate	appropriate	ADJ
ajbmeb-1996	142	28	cost	cost	NOUN
ajbmeb-1996	142	29	during	during	ADP
ajbmeb-1996	142	30	a	a	DET
ajbmeb-1996	142	31	specific	specific	ADJ
ajbmeb-1996	142	32	time	time	NOUN
ajbmeb-1996	142	33	frame	frame	NOUN
ajbmeb-1996	142	34	.	.	PUNCT
ajbmeb-1996	143	1	inventory	inventory	NOUN
ajbmeb-1996	143	2	days	day	NOUN
ajbmeb-1996	143	3	is	be	AUX
ajbmeb-1996	143	4	a	a	DET
ajbmeb-1996	143	5	valid	valid	ADJ
ajbmeb-1996	143	6	predictor	predictor	NOUN
ajbmeb-1996	143	7	of	of	ADP
ajbmeb-1996	143	8	the	the	DET
ajbmeb-1996	143	9	profitability	profitability	NOUN
ajbmeb-1996	143	10	of	of	ADP
ajbmeb-1996	143	11	a	a	DET
ajbmeb-1996	143	12	firm	firm	NOUN
ajbmeb-1996	143	13	;	;	PUNCT
ajbmeb-1996	143	14	this	this	PRON
ajbmeb-1996	143	15	is	be	AUX
ajbmeb-1996	143	16	because	because	SCONJ
ajbmeb-1996	143	17	inventories	inventory	NOUN
ajbmeb-1996	143	18	are	be	AUX
ajbmeb-1996	143	19	assets	asset	NOUN
ajbmeb-1996	143	20	of	of	ADP
ajbmeb-1996	143	21	the	the	DET
ajbmeb-1996	143	22	firm	firm	NOUN
ajbmeb-1996	143	23	held	hold	VERB
ajbmeb-1996	143	24	for	for	ADP
ajbmeb-1996	143	25	the	the	DET
ajbmeb-1996	143	26	purpose	purpose	NOUN
ajbmeb-1996	143	27	of	of	ADP
ajbmeb-1996	143	28	turning	turn	VERB
ajbmeb-1996	143	29	these	these	DET
ajbmeb-1996	143	30	assets	asset	NOUN
ajbmeb-1996	143	31	into	into	ADP
ajbmeb-1996	143	32	cash	cash	NOUN
ajbmeb-1996	143	33	to	to	PART
ajbmeb-1996	143	34	realize	realize	VERB
ajbmeb-1996	143	35	a	a	DET
ajbmeb-1996	143	36	profit	profit	NOUN
ajbmeb-1996	143	37	.	.	PUNCT
ajbmeb-1996	144	1	however	however	ADV
ajbmeb-1996	144	2	,	,	PUNCT
ajbmeb-1996	144	3	where	where	SCONJ
ajbmeb-1996	144	4	inventory	inventory	NOUN
ajbmeb-1996	144	5	is	be	AUX
ajbmeb-1996	144	6	not	not	PART
ajbmeb-1996	144	7	converted	convert	VERB
ajbmeb-1996	144	8	into	into	ADP
ajbmeb-1996	144	9	cash	cash	NOUN
ajbmeb-1996	144	10	,	,	PUNCT
ajbmeb-1996	144	11	the	the	DET
ajbmeb-1996	144	12	working	work	VERB
ajbmeb-1996	144	13	capital	capital	NOUN
ajbmeb-1996	144	14	will	will	AUX
ajbmeb-1996	144	15	be	be	AUX
ajbmeb-1996	144	16	tied	tie	VERB
ajbmeb-1996	144	17	up	up	ADP
ajbmeb-1996	144	18	in	in	ADP
ajbmeb-1996	144	19	them	they	PRON
ajbmeb-1996	144	20	,	,	PUNCT
ajbmeb-1996	144	21	thereby	thereby	ADV
ajbmeb-1996	144	22	restricting	restrict	VERB
ajbmeb-1996	144	23	the	the	DET
ajbmeb-1996	144	24	liquidity	liquidity	NOUN
ajbmeb-1996	144	25	of	of	ADP
ajbmeb-1996	144	26	the	the	DET
ajbmeb-1996	144	27	firm	firm	NOUN
ajbmeb-1996	144	28	,	,	PUNCT
ajbmeb-1996	144	29	as	as	ADV
ajbmeb-1996	144	30	well	well	ADV
ajbmeb-1996	144	31	as	as	ADP
ajbmeb-1996	144	32	their	their	PRON
ajbmeb-1996	144	33	profitability	profitability	NOUN
ajbmeb-1996	144	34	.	.	PUNCT
ajbmeb-1996	145	1	an	an	DET
ajbmeb-1996	145	2	optimal	optimal	ADJ
ajbmeb-1996	145	3	itp	itp	NOUN
ajbmeb-1996	145	4	would	would	AUX
ajbmeb-1996	145	5	help	help	VERB
ajbmeb-1996	145	6	an	an	DET
ajbmeb-1996	145	7	organization	organization	NOUN
ajbmeb-1996	145	8	increase	increase	VERB
ajbmeb-1996	145	9	its	its	PRON
ajbmeb-1996	145	10	comparative	comparative	ADJ
ajbmeb-1996	145	11	advantage	advantage	NOUN
ajbmeb-1996	145	12	in	in	ADP
ajbmeb-1996	145	13	terms	term	NOUN
ajbmeb-1996	145	14	of	of	ADP
ajbmeb-1996	145	15	higher	high	ADJ
ajbmeb-1996	145	16	profitability	profitability	NOUN
ajbmeb-1996	145	17	.	.	PUNCT
ajbmeb-1996	146	1	the	the	DET
ajbmeb-1996	146	2	overall	overall	ADJ
ajbmeb-1996	146	3	measure	measure	NOUN
ajbmeb-1996	146	4	for	for	ADP
ajbmeb-1996	146	5	wcm	wcm	NOUN
ajbmeb-1996	146	6	is	be	AUX
ajbmeb-1996	146	7	american	american	ADJ
ajbmeb-1996	146	8	journal	journal	PROPN
ajbmeb-1996	146	9	of	of	ADP
ajbmeb-1996	146	10	business	business	NOUN
ajbmeb-1996	146	11	management	management	NOUN
ajbmeb-1996	146	12	,	,	PUNCT
ajbmeb-1996	146	13	economics	economic	NOUN
ajbmeb-1996	146	14	and	and	CCONJ
ajbmeb-1996	146	15	banking	banking	NOUN
ajbmeb-1996	146	16	volume	volume	NOUN
ajbmeb-1996	146	17	23	23	NUM
ajbmeb-1996	146	18	april	april	PROPN
ajbmeb-1996	146	19	2024	2024	NUM
ajbmeb-1996	146	20	p	p	NOUN
ajbmeb-1996	146	21	a	a	DET
ajbmeb-1996	146	22	g	g	NOUN
ajbmeb-1996	146	23	e	e	NOUN
ajbmeb-1996	146	24	|	|	ADV
ajbmeb-1996	146	25	74	74	NUM
ajbmeb-1996	146	26	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	146	27	the	the	DET
ajbmeb-1996	146	28	cash	cash	NOUN
ajbmeb-1996	146	29	conversion	conversion	NOUN
ajbmeb-1996	146	30	cycle	cycle	NOUN
ajbmeb-1996	146	31	(	(	PUNCT
ajbmeb-1996	146	32	ccc	ccc	PROPN
ajbmeb-1996	146	33	)	)	PUNCT
ajbmeb-1996	146	34	.	.	PUNCT
ajbmeb-1996	147	1	it	it	PRON
ajbmeb-1996	147	2	is	be	AUX
ajbmeb-1996	147	3	derived	derive	VERB
ajbmeb-1996	147	4	from	from	ADP
ajbmeb-1996	147	5	the	the	DET
ajbmeb-1996	147	6	summation	summation	NOUN
ajbmeb-1996	147	7	of	of	ADP
ajbmeb-1996	147	8	trcp	trcp	ADJ
ajbmeb-1996	147	9	,	,	PUNCT
ajbmeb-1996	147	10	tppp	tppp	NOUN
ajbmeb-1996	147	11	and	and	CCONJ
ajbmeb-1996	147	12	itp	itp	PROPN
ajbmeb-1996	147	13	.	.	PUNCT
ajbmeb-1996	148	1	hence	hence	ADV
ajbmeb-1996	148	2	,	,	PUNCT
ajbmeb-1996	148	3	in	in	ADP
ajbmeb-1996	148	4	this	this	DET
ajbmeb-1996	148	5	study	study	NOUN
ajbmeb-1996	148	6	,	,	PUNCT
ajbmeb-1996	148	7	it	it	PRON
ajbmeb-1996	148	8	is	be	AUX
ajbmeb-1996	148	9	the	the	DET
ajbmeb-1996	148	10	last	last	ADJ
ajbmeb-1996	148	11	proxy	proxy	NOUN
ajbmeb-1996	148	12	used	use	VERB
ajbmeb-1996	148	13	for	for	ADP
ajbmeb-1996	148	14	wcm	wcm	NOUN
ajbmeb-1996	148	15	.	.	PUNCT
ajbmeb-1996	149	1	it	it	PRON
ajbmeb-1996	149	2	is	be	AUX
ajbmeb-1996	149	3	the	the	DET
ajbmeb-1996	149	4	period	period	NOUN
ajbmeb-1996	149	5	when	when	SCONJ
ajbmeb-1996	149	6	raw	raw	ADJ
ajbmeb-1996	149	7	materials	material	NOUN
ajbmeb-1996	149	8	are	be	AUX
ajbmeb-1996	149	9	purchased	purchase	VERB
ajbmeb-1996	149	10	to	to	ADP
ajbmeb-1996	149	11	when	when	SCONJ
ajbmeb-1996	149	12	cash	cash	NOUN
ajbmeb-1996	149	13	would	would	AUX
ajbmeb-1996	149	14	be	be	AUX
ajbmeb-1996	149	15	received	receive	VERB
ajbmeb-1996	149	16	from	from	ADP
ajbmeb-1996	149	17	customers	customer	NOUN
ajbmeb-1996	149	18	(	(	PUNCT
ajbmeb-1996	149	19	majakusi	majakusi	PROPN
ajbmeb-1996	149	20	,	,	PUNCT
ajbmeb-1996	149	21	2016	2016	NUM
ajbmeb-1996	149	22	)	)	PUNCT
ajbmeb-1996	149	23	.	.	PUNCT
ajbmeb-1996	150	1	the	the	DET
ajbmeb-1996	150	2	primary	primary	ADJ
ajbmeb-1996	150	3	focus	focus	NOUN
ajbmeb-1996	150	4	is	be	AUX
ajbmeb-1996	150	5	on	on	ADP
ajbmeb-1996	150	6	the	the	DET
ajbmeb-1996	150	7	period	period	NOUN
ajbmeb-1996	150	8	between	between	ADP
ajbmeb-1996	150	9	when	when	SCONJ
ajbmeb-1996	150	10	a	a	DET
ajbmeb-1996	150	11	firm	firm	NOUN
ajbmeb-1996	150	12	pays	pay	VERB
ajbmeb-1996	150	13	for	for	ADP
ajbmeb-1996	150	14	raw	raw	ADJ
ajbmeb-1996	150	15	materials	material	NOUN
ajbmeb-1996	150	16	and	and	CCONJ
ajbmeb-1996	150	17	when	when	SCONJ
ajbmeb-1996	150	18	cash	cash	NOUN
ajbmeb-1996	150	19	is	be	AUX
ajbmeb-1996	150	20	received	receive	VERB
ajbmeb-1996	150	21	from	from	ADP
ajbmeb-1996	150	22	customers	customer	NOUN
ajbmeb-1996	150	23	.	.	PUNCT
ajbmeb-1996	151	1	lesser	less	ADJ
ajbmeb-1996	151	2	ccc	ccc	PROPN
ajbmeb-1996	151	3	is	be	AUX
ajbmeb-1996	151	4	more	more	ADV
ajbmeb-1996	151	5	beneficial	beneficial	ADJ
ajbmeb-1996	151	6	to	to	ADP
ajbmeb-1996	151	7	the	the	DET
ajbmeb-1996	151	8	firm	firm	NOUN
ajbmeb-1996	151	9	than	than	ADP
ajbmeb-1996	151	10	long	long	ADJ
ajbmeb-1996	151	11	or	or	CCONJ
ajbmeb-1996	151	12	longer	long	ADJ
ajbmeb-1996	151	13	ccc	ccc	NOUN
ajbmeb-1996	151	14	.	.	PUNCT
ajbmeb-1996	152	1	2.2	2.2	NUM
ajbmeb-1996	152	2	theoretical	theoretical	ADJ
ajbmeb-1996	152	3	framework	framework	NOUN
ajbmeb-1996	152	4	trade	trade	NOUN
ajbmeb-1996	152	5	-	-	PUNCT
ajbmeb-1996	152	6	off	off	ADP
ajbmeb-1996	152	7	theory	theory	NOUN
ajbmeb-1996	152	8	,	,	PUNCT
ajbmeb-1996	152	9	net	net	ADJ
ajbmeb-1996	152	10	income	income	NOUN
ajbmeb-1996	152	11	theory	theory	NOUN
ajbmeb-1996	152	12	(	(	PUNCT
ajbmeb-1996	152	13	nit	nit	NOUN
ajbmeb-1996	152	14	)	)	PUNCT
ajbmeb-1996	152	15	,	,	PUNCT
ajbmeb-1996	152	16	net	net	ADJ
ajbmeb-1996	152	17	operating	operating	NOUN
ajbmeb-1996	152	18	income	income	NOUN
ajbmeb-1996	152	19	theory	theory	NOUN
ajbmeb-1996	152	20	and	and	CCONJ
ajbmeb-1996	152	21	pecking	pecking	NOUN
ajbmeb-1996	152	22	order	order	NOUN
ajbmeb-1996	152	23	theory	theory	NOUN
ajbmeb-1996	152	24	are	be	AUX
ajbmeb-1996	152	25	relevant	relevant	ADJ
ajbmeb-1996	152	26	to	to	ADP
ajbmeb-1996	152	27	this	this	DET
ajbmeb-1996	152	28	study	study	NOUN
ajbmeb-1996	152	29	.	.	PUNCT
ajbmeb-1996	153	1	however	however	ADV
ajbmeb-1996	153	2	,	,	PUNCT
ajbmeb-1996	153	3	this	this	DET
ajbmeb-1996	153	4	study	study	NOUN
ajbmeb-1996	153	5	will	will	AUX
ajbmeb-1996	153	6	be	be	AUX
ajbmeb-1996	153	7	anchored	anchor	VERB
ajbmeb-1996	153	8	on	on	ADP
ajbmeb-1996	153	9	pecking	pecking	NOUN
ajbmeb-1996	153	10	order	order	NOUN
ajbmeb-1996	153	11	theory	theory	NOUN
ajbmeb-1996	153	12	.	.	PUNCT
ajbmeb-1996	154	1	pecking	pecking	NOUN
ajbmeb-1996	154	2	order	order	NOUN
ajbmeb-1996	154	3	theory	theory	NOUN
ajbmeb-1996	154	4	in	in	ADP
ajbmeb-1996	154	5	the	the	DET
ajbmeb-1996	154	6	face	face	NOUN
ajbmeb-1996	154	7	of	of	ADP
ajbmeb-1996	154	8	knowledge	knowledge	NOUN
ajbmeb-1996	154	9	asymmetry	asymmetry	NOUN
ajbmeb-1996	154	10	in	in	ADP
ajbmeb-1996	154	11	the	the	DET
ajbmeb-1996	154	12	source	source	NOUN
ajbmeb-1996	154	13	of	of	ADP
ajbmeb-1996	154	14	finance	finance	NOUN
ajbmeb-1996	155	1	,	,	PUNCT
ajbmeb-1996	155	2	the	the	DET
ajbmeb-1996	155	3	pecking	pecking	NOUN
ajbmeb-1996	155	4	order	order	NOUN
ajbmeb-1996	155	5	theory	theory	NOUN
ajbmeb-1996	155	6	of	of	ADP
ajbmeb-1996	155	7	capital	capital	NOUN
ajbmeb-1996	155	8	structure	structure	NOUN
ajbmeb-1996	155	9	illustrates	illustrate	VERB
ajbmeb-1996	155	10	how	how	SCONJ
ajbmeb-1996	155	11	managers	manager	NOUN
ajbmeb-1996	155	12	might	might	AUX
ajbmeb-1996	155	13	lower	low	ADJ
ajbmeb-1996	155	14	inefficiencies	inefficiency	NOUN
ajbmeb-1996	155	15	.	.	PUNCT
ajbmeb-1996	156	1	the	the	DET
ajbmeb-1996	156	2	studies	study	NOUN
ajbmeb-1996	156	3	of	of	ADP
ajbmeb-1996	156	4	myers	myers	PROPN
ajbmeb-1996	156	5	and	and	CCONJ
ajbmeb-1996	156	6	majluf	majluf	NOUN
ajbmeb-1996	156	7	are	be	AUX
ajbmeb-1996	156	8	said	say	VERB
ajbmeb-1996	156	9	to	to	PART
ajbmeb-1996	156	10	have	have	AUX
ajbmeb-1996	156	11	influenced	influence	VERB
ajbmeb-1996	156	12	the	the	DET
ajbmeb-1996	156	13	development	development	NOUN
ajbmeb-1996	156	14	of	of	ADP
ajbmeb-1996	156	15	the	the	DET
ajbmeb-1996	156	16	pecking	pecking	NOUN
ajbmeb-1996	156	17	order	order	NOUN
ajbmeb-1996	156	18	idea	idea	NOUN
ajbmeb-1996	156	19	in	in	ADP
ajbmeb-1996	156	20	1984	1984	NUM
ajbmeb-1996	156	21	.	.	PUNCT
ajbmeb-1996	157	1	their	their	PRON
ajbmeb-1996	157	2	hypothesis	hypothesis	NOUN
ajbmeb-1996	157	3	,	,	PUNCT
ajbmeb-1996	157	4	however	however	ADV
ajbmeb-1996	157	5	,	,	PUNCT
ajbmeb-1996	157	6	was	be	AUX
ajbmeb-1996	157	7	centered	center	VERB
ajbmeb-1996	157	8	on	on	ADP
ajbmeb-1996	157	9	donaldson	donaldson	PROPN
ajbmeb-1996	157	10	's	's	PART
ajbmeb-1996	157	11	belief	belief	NOUN
ajbmeb-1996	157	12	that	that	SCONJ
ajbmeb-1996	157	13	what	what	PRON
ajbmeb-1996	157	14	motivates	motivate	VERB
ajbmeb-1996	157	15	a	a	DET
ajbmeb-1996	157	16	management	management	NOUN
ajbmeb-1996	157	17	financing	financing	NOUN
ajbmeb-1996	157	18	policy	policy	NOUN
ajbmeb-1996	157	19	is	be	AUX
ajbmeb-1996	157	20	their	their	PRON
ajbmeb-1996	157	21	aspirations	aspiration	NOUN
ajbmeb-1996	157	22	,	,	PUNCT
ajbmeb-1996	157	23	which	which	PRON
ajbmeb-1996	157	24	lead	lead	VERB
ajbmeb-1996	157	25	to	to	ADP
ajbmeb-1996	157	26	financial	financial	ADJ
ajbmeb-1996	157	27	decisions	decision	NOUN
ajbmeb-1996	157	28	targeted	target	VERB
ajbmeb-1996	157	29	at	at	ADP
ajbmeb-1996	157	30	decreasing	decrease	VERB
ajbmeb-1996	157	31	organizational	organizational	ADJ
ajbmeb-1996	157	32	mismanagement	mismanagement	NOUN
ajbmeb-1996	157	33	based	base	VERB
ajbmeb-1996	157	34	on	on	ADP
ajbmeb-1996	157	35	information	information	NOUN
ajbmeb-1996	157	36	asymmetry	asymmetry	NOUN
ajbmeb-1996	157	37	.	.	PUNCT
ajbmeb-1996	158	1	companies	company	NOUN
ajbmeb-1996	158	2	will	will	AUX
ajbmeb-1996	158	3	choose	choose	VERB
ajbmeb-1996	158	4	a	a	DET
ajbmeb-1996	158	5	less	less	ADV
ajbmeb-1996	158	6	expensive	expensive	ADJ
ajbmeb-1996	158	7	form	form	NOUN
ajbmeb-1996	158	8	of	of	ADP
ajbmeb-1996	158	9	financing	financing	NOUN
ajbmeb-1996	158	10	because	because	SCONJ
ajbmeb-1996	158	11	management	management	NOUN
ajbmeb-1996	158	12	is	be	AUX
ajbmeb-1996	158	13	also	also	ADV
ajbmeb-1996	158	14	concerned	concerned	ADJ
ajbmeb-1996	158	15	about	about	ADP
ajbmeb-1996	158	16	maximizing	maximize	VERB
ajbmeb-1996	158	17	profit	profit	NOUN
ajbmeb-1996	158	18	.	.	PUNCT
ajbmeb-1996	159	1	according	accord	VERB
ajbmeb-1996	159	2	to	to	ADP
ajbmeb-1996	159	3	the	the	DET
ajbmeb-1996	159	4	structure	structure	NOUN
ajbmeb-1996	159	5	of	of	ADP
ajbmeb-1996	159	6	the	the	DET
ajbmeb-1996	159	7	pecking	pecking	NOUN
ajbmeb-1996	159	8	order	order	NOUN
ajbmeb-1996	159	9	theory	theory	NOUN
ajbmeb-1996	159	10	,	,	PUNCT
ajbmeb-1996	159	11	a	a	DET
ajbmeb-1996	159	12	company	company	NOUN
ajbmeb-1996	159	13	's	's	PART
ajbmeb-1996	159	14	retained	retain	VERB
ajbmeb-1996	159	15	earnings	earning	NOUN
ajbmeb-1996	159	16	are	be	AUX
ajbmeb-1996	159	17	used	use	VERB
ajbmeb-1996	159	18	first	first	ADV
ajbmeb-1996	159	19	,	,	PUNCT
ajbmeb-1996	159	20	then	then	ADV
ajbmeb-1996	159	21	debt	debt	NOUN
ajbmeb-1996	159	22	is	be	AUX
ajbmeb-1996	159	23	issued	issue	VERB
ajbmeb-1996	159	24	,	,	PUNCT
ajbmeb-1996	159	25	and	and	CCONJ
ajbmeb-1996	159	26	finally	finally	ADV
ajbmeb-1996	159	27	,	,	PUNCT
ajbmeb-1996	159	28	equity	equity	NOUN
ajbmeb-1996	159	29	is	be	AUX
ajbmeb-1996	159	30	issued	issue	VERB
ajbmeb-1996	159	31	as	as	ADP
ajbmeb-1996	159	32	a	a	DET
ajbmeb-1996	159	33	last	last	ADJ
ajbmeb-1996	159	34	resort	resort	NOUN
ajbmeb-1996	159	35	.	.	PUNCT
ajbmeb-1996	160	1	the	the	DET
ajbmeb-1996	160	2	study	study	NOUN
ajbmeb-1996	160	3	by	by	ADP
ajbmeb-1996	160	4	titman	titman	NOUN
ajbmeb-1996	160	5	and	and	CCONJ
ajbmeb-1996	160	6	wessels	wessels	PROPN
ajbmeb-1996	160	7	(	(	PUNCT
ajbmeb-1996	160	8	1988	1988	NUM
ajbmeb-1996	160	9	)	)	PUNCT
ajbmeb-1996	160	10	reveals	reveal	VERB
ajbmeb-1996	160	11	that	that	SCONJ
ajbmeb-1996	160	12	more	more	ADJ
ajbmeb-1996	160	13	lucrative	lucrative	ADJ
ajbmeb-1996	160	14	enterprises	enterprise	NOUN
ajbmeb-1996	160	15	will	will	AUX
ajbmeb-1996	160	16	require	require	VERB
ajbmeb-1996	160	17	less	less	ADJ
ajbmeb-1996	160	18	external	external	ADJ
ajbmeb-1996	160	19	finance	finance	NOUN
ajbmeb-1996	160	20	,	,	PUNCT
ajbmeb-1996	160	21	supporting	support	VERB
ajbmeb-1996	160	22	the	the	DET
ajbmeb-1996	160	23	pecking	pecking	NOUN
ajbmeb-1996	160	24	order	order	NOUN
ajbmeb-1996	160	25	idea	idea	NOUN
ajbmeb-1996	160	26	.	.	PUNCT
ajbmeb-1996	161	1	according	accord	VERB
ajbmeb-1996	161	2	to	to	ADP
ajbmeb-1996	161	3	frank	frank	PROPN
ajbmeb-1996	161	4	and	and	CCONJ
ajbmeb-1996	161	5	goyel	goyel	PROPN
ajbmeb-1996	161	6	(	(	PUNCT
ajbmeb-1996	161	7	2003	2003	NUM
ajbmeb-1996	161	8	)	)	PUNCT
ajbmeb-1996	161	9	,	,	PUNCT
ajbmeb-1996	161	10	larger	large	ADJ
ajbmeb-1996	161	11	organizations	organization	NOUN
ajbmeb-1996	161	12	have	have	VERB
ajbmeb-1996	161	13	an	an	DET
ajbmeb-1996	161	14	easier	easy	ADJ
ajbmeb-1996	161	15	time	time	NOUN
ajbmeb-1996	161	16	deciding	decide	VERB
ajbmeb-1996	161	17	on	on	ADP
ajbmeb-1996	161	18	the	the	DET
ajbmeb-1996	161	19	optimal	optimal	ADJ
ajbmeb-1996	161	20	source	source	NOUN
ajbmeb-1996	161	21	of	of	ADP
ajbmeb-1996	161	22	finance	finance	NOUN
ajbmeb-1996	161	23	than	than	ADP
ajbmeb-1996	161	24	smaller	small	ADJ
ajbmeb-1996	161	25	firms	firm	NOUN
ajbmeb-1996	161	26	.	.	PUNCT
ajbmeb-1996	162	1	this	this	DET
ajbmeb-1996	162	2	study	study	NOUN
ajbmeb-1996	162	3	is	be	AUX
ajbmeb-1996	162	4	centered	center	VERB
ajbmeb-1996	162	5	on	on	ADP
ajbmeb-1996	162	6	pecking	pecking	NOUN
ajbmeb-1996	162	7	order	order	NOUN
ajbmeb-1996	162	8	theory	theory	NOUN
ajbmeb-1996	162	9	since	since	SCONJ
ajbmeb-1996	162	10	it	it	PRON
ajbmeb-1996	162	11	’s	’	VERB
ajbmeb-1996	162	12	immaterial	immaterial	ADJ
ajbmeb-1996	162	13	in	in	ADP
ajbmeb-1996	162	14	determining	determine	VERB
ajbmeb-1996	162	15	a	a	DET
ajbmeb-1996	162	16	firm	firm	NOUN
ajbmeb-1996	162	17	's	's	PART
ajbmeb-1996	162	18	profitability	profitability	NOUN
ajbmeb-1996	162	19	under	under	ADP
ajbmeb-1996	162	20	ideal	ideal	ADJ
ajbmeb-1996	162	21	market	market	NOUN
ajbmeb-1996	162	22	conditions	condition	NOUN
ajbmeb-1996	162	23	,	,	PUNCT
ajbmeb-1996	162	24	capital	capital	NOUN
ajbmeb-1996	162	25	structure	structure	NOUN
ajbmeb-1996	162	26	theories	theory	NOUN
ajbmeb-1996	162	27	became	become	VERB
ajbmeb-1996	162	28	prominent	prominent	ADJ
ajbmeb-1996	162	29	.	.	PUNCT
ajbmeb-1996	163	1	a	a	DET
ajbmeb-1996	163	2	company	company	NOUN
ajbmeb-1996	163	3	's	's	PART
ajbmeb-1996	163	4	capital	capital	NOUN
ajbmeb-1996	163	5	structure	structure	NOUN
ajbmeb-1996	163	6	consists	consist	VERB
ajbmeb-1996	163	7	of	of	ADP
ajbmeb-1996	163	8	its	its	PRON
ajbmeb-1996	163	9	stock	stock	NOUN
ajbmeb-1996	163	10	and	and	CCONJ
ajbmeb-1996	163	11	debt	debt	NOUN
ajbmeb-1996	163	12	to	to	PART
ajbmeb-1996	163	13	achieve	achieve	VERB
ajbmeb-1996	163	14	its	its	PRON
ajbmeb-1996	163	15	goals	goal	NOUN
ajbmeb-1996	163	16	.	.	PUNCT
ajbmeb-1996	164	1	for	for	ADP
ajbmeb-1996	164	2	businesses	business	NOUN
ajbmeb-1996	164	3	,	,	PUNCT
ajbmeb-1996	164	4	determining	determine	VERB
ajbmeb-1996	164	5	the	the	DET
ajbmeb-1996	164	6	best	good	ADJ
ajbmeb-1996	164	7	capital	capital	NOUN
ajbmeb-1996	164	8	structure	structure	NOUN
ajbmeb-1996	164	9	to	to	PART
ajbmeb-1996	164	10	minimize	minimize	VERB
ajbmeb-1996	164	11	capital	capital	NOUN
ajbmeb-1996	164	12	costs	cost	NOUN
ajbmeb-1996	164	13	while	while	SCONJ
ajbmeb-1996	164	14	maximizing	maximize	VERB
ajbmeb-1996	164	15	value	value	NOUN
ajbmeb-1996	164	16	remains	remain	VERB
ajbmeb-1996	164	17	a	a	DET
ajbmeb-1996	164	18	challenge	challenge	NOUN
ajbmeb-1996	164	19	.	.	PUNCT
ajbmeb-1996	165	1	this	this	DET
ajbmeb-1996	165	2	research	research	NOUN
ajbmeb-1996	165	3	assumes	assume	VERB
ajbmeb-1996	165	4	that	that	SCONJ
ajbmeb-1996	165	5	a	a	DET
ajbmeb-1996	165	6	company	company	NOUN
ajbmeb-1996	165	7	's	's	PART
ajbmeb-1996	165	8	capital	capital	NOUN
ajbmeb-1996	165	9	structure	structure	NOUN
ajbmeb-1996	165	10	impacts	impact	VERB
ajbmeb-1996	165	11	its	its	PRON
ajbmeb-1996	165	12	liquidity	liquidity	NOUN
ajbmeb-1996	165	13	levels	level	NOUN
ajbmeb-1996	165	14	and	and	CCONJ
ajbmeb-1996	165	15	situations	situation	NOUN
ajbmeb-1996	165	16	.	.	PUNCT
ajbmeb-1996	166	1	2.3	2.3	NUM
ajbmeb-1996	166	2	empirical	empirical	ADJ
ajbmeb-1996	166	3	review	review	NOUN
ajbmeb-1996	166	4	receivable	receivable	ADJ
ajbmeb-1996	166	5	period	period	NOUN
ajbmeb-1996	166	6	and	and	CCONJ
ajbmeb-1996	166	7	firm	firm	ADJ
ajbmeb-1996	166	8	financial	financial	ADJ
ajbmeb-1996	166	9	performance	performance	NOUN
ajbmeb-1996	166	10	the	the	DET
ajbmeb-1996	166	11	relationship	relationship	NOUN
ajbmeb-1996	166	12	between	between	ADP
ajbmeb-1996	166	13	working	work	VERB
ajbmeb-1996	166	14	capital	capital	NOUN
ajbmeb-1996	166	15	management	management	NOUN
ajbmeb-1996	166	16	and	and	CCONJ
ajbmeb-1996	166	17	financial	financial	ADJ
ajbmeb-1996	166	18	performance	performance	NOUN
ajbmeb-1996	166	19	of	of	ADP
ajbmeb-1996	166	20	material	material	NOUN
ajbmeb-1996	166	21	manufacturing	manufacturing	NOUN
ajbmeb-1996	166	22	companies	company	NOUN
ajbmeb-1996	166	23	in	in	ADP
ajbmeb-1996	166	24	nigeria	nigeria	PROPN
ajbmeb-1996	166	25	was	be	AUX
ajbmeb-1996	166	26	investigated	investigate	VERB
ajbmeb-1996	166	27	by	by	ADP
ajbmeb-1996	166	28	olaniyi	olaniyi	NOUN
ajbmeb-1996	166	29	,	,	PUNCT
ajbmeb-1996	166	30	ayo	ayo	PROPN
ajbmeb-1996	166	31	and	and	CCONJ
ajbmeb-1996	166	32	nzewi	nzewi	VERB
ajbmeb-1996	166	33	(	(	PUNCT
ajbmeb-1996	166	34	2019	2019	NUM
ajbmeb-1996	166	35	)	)	PUNCT
ajbmeb-1996	166	36	.	.	PUNCT
ajbmeb-1996	167	1	the	the	DET
ajbmeb-1996	167	2	study	study	NOUN
ajbmeb-1996	167	3	is	be	AUX
ajbmeb-1996	167	4	based	base	VERB
ajbmeb-1996	167	5	on	on	ADP
ajbmeb-1996	167	6	the	the	DET
ajbmeb-1996	167	7	principle	principle	NOUN
ajbmeb-1996	167	8	of	of	ADP
ajbmeb-1996	167	9	fisher	fisher	PROPN
ajbmeb-1996	167	10	separations	separation	NOUN
ajbmeb-1996	167	11	.	.	PUNCT
ajbmeb-1996	168	1	ex	ex	ADJ
ajbmeb-1996	168	2	-	-	ADJ
ajbmeb-1996	168	3	post	post	ADJ
ajbmeb-1996	168	4	factor	factor	NOUN
ajbmeb-1996	168	5	research	research	NOUN
ajbmeb-1996	168	6	was	be	AUX
ajbmeb-1996	168	7	used	use	VERB
ajbmeb-1996	168	8	in	in	ADP
ajbmeb-1996	168	9	this	this	DET
ajbmeb-1996	168	10	study	study	NOUN
ajbmeb-1996	168	11	.	.	PUNCT
ajbmeb-1996	169	1	financial	financial	ADJ
ajbmeb-1996	169	2	statements	statement	NOUN
ajbmeb-1996	169	3	of	of	ADP
ajbmeb-1996	169	4	the	the	DET
ajbmeb-1996	169	5	sampled	sample	VERB
ajbmeb-1996	169	6	firms	firm	NOUN
ajbmeb-1996	169	7	were	be	AUX
ajbmeb-1996	169	8	extracted	extract	VERB
ajbmeb-1996	169	9	using	use	VERB
ajbmeb-1996	169	10	secondary	secondary	ADJ
ajbmeb-1996	169	11	sources	source	NOUN
ajbmeb-1996	169	12	of	of	ADP
ajbmeb-1996	169	13	data	datum	NOUN
ajbmeb-1996	169	14	from	from	ADP
ajbmeb-1996	169	15	2001	2001	NUM
ajbmeb-1996	169	16	to	to	ADP
ajbmeb-1996	169	17	2015	2015	NUM
ajbmeb-1996	169	18	.	.	PUNCT
ajbmeb-1996	170	1	using	use	VERB
ajbmeb-1996	170	2	random	random	ADJ
ajbmeb-1996	170	3	sampling	sampling	NOUN
ajbmeb-1996	170	4	techniques	technique	NOUN
ajbmeb-1996	170	5	and	and	CCONJ
ajbmeb-1996	170	6	an	an	DET
ajbmeb-1996	170	7	ordinary	ordinary	ADJ
ajbmeb-1996	170	8	least	least	ADJ
ajbmeb-1996	170	9	square	square	ADJ
ajbmeb-1996	170	10	regression	regression	NOUN
ajbmeb-1996	170	11	model	model	NOUN
ajbmeb-1996	170	12	,	,	PUNCT
ajbmeb-1996	170	13	it	it	PRON
ajbmeb-1996	170	14	was	be	AUX
ajbmeb-1996	170	15	discovered	discover	VERB
ajbmeb-1996	170	16	that	that	SCONJ
ajbmeb-1996	170	17	debtors	debtor	NOUN
ajbmeb-1996	170	18	and	and	CCONJ
ajbmeb-1996	170	19	creditors	creditor	NOUN
ajbmeb-1996	170	20	of	of	ADP
ajbmeb-1996	170	21	inventory	inventory	NOUN
ajbmeb-1996	170	22	have	have	VERB
ajbmeb-1996	170	23	no	no	DET
ajbmeb-1996	170	24	meaningful	meaningful	ADJ
ajbmeb-1996	170	25	link	link	NOUN
ajbmeb-1996	170	26	with	with	ADP
ajbmeb-1996	170	27	manufacturing	manufacturing	NOUN
ajbmeb-1996	170	28	enterprises	enterprise	NOUN
ajbmeb-1996	170	29	'	'	PART
ajbmeb-1996	170	30	return	return	NOUN
ajbmeb-1996	170	31	on	on	ADP
ajbmeb-1996	170	32	investment	investment	NOUN
ajbmeb-1996	170	33	in	in	ADP
ajbmeb-1996	170	34	nigeria	nigeria	PROPN
ajbmeb-1996	170	35	.	.	PUNCT
ajbmeb-1996	171	1	the	the	DET
ajbmeb-1996	171	2	study	study	NOUN
ajbmeb-1996	171	3	concluded	conclude	VERB
ajbmeb-1996	171	4	that	that	SCONJ
ajbmeb-1996	171	5	wcm	wcm	NOUN
ajbmeb-1996	171	6	has	have	VERB
ajbmeb-1996	171	7	two	two	NUM
ajbmeb-1996	171	8	categories	category	NOUN
ajbmeb-1996	171	9	:	:	PUNCT
ajbmeb-1996	171	10	conservative	conservative	ADJ
ajbmeb-1996	171	11	and	and	CCONJ
ajbmeb-1996	171	12	aggressive	aggressive	ADJ
ajbmeb-1996	171	13	.	.	PUNCT
ajbmeb-1996	172	1	the	the	DET
ajbmeb-1996	172	2	impact	impact	NOUN
ajbmeb-1996	172	3	of	of	ADP
ajbmeb-1996	172	4	total	total	ADJ
ajbmeb-1996	172	5	quality	quality	NOUN
ajbmeb-1996	172	6	management	management	NOUN
ajbmeb-1996	172	7	on	on	ADP
ajbmeb-1996	172	8	the	the	DET
ajbmeb-1996	172	9	performance	performance	NOUN
ajbmeb-1996	172	10	of	of	ADP
ajbmeb-1996	172	11	nigerian	nigerian	ADJ
ajbmeb-1996	172	12	deposit	deposit	NOUN
ajbmeb-1996	172	13	money	money	NOUN
ajbmeb-1996	172	14	institutions	institution	NOUN
ajbmeb-1996	172	15	was	be	AUX
ajbmeb-1996	172	16	researched	research	VERB
ajbmeb-1996	172	17	by	by	ADP
ajbmeb-1996	172	18	ezenyilimba	ezenyilimba	NOUN
ajbmeb-1996	172	19	,	,	PUNCT
ajbmeb-1996	172	20	ezejiofor	ezejiofor	NOUN
ajbmeb-1996	172	21	and	and	CCONJ
ajbmeb-1996	172	22	afodigbueokwu	afodigbueokwu	PROPN
ajbmeb-1996	172	23	(	(	PUNCT
ajbmeb-1996	172	24	2019	2019	NUM
ajbmeb-1996	172	25	)	)	PUNCT
ajbmeb-1996	172	26	.	.	PUNCT
ajbmeb-1996	173	1	data	datum	NOUN
ajbmeb-1996	173	2	was	be	AUX
ajbmeb-1996	173	3	obtained	obtain	VERB
ajbmeb-1996	173	4	via	via	ADP
ajbmeb-1996	173	5	surveys	survey	NOUN
ajbmeb-1996	173	6	and	and	CCONJ
ajbmeb-1996	173	7	presented	present	VERB
ajbmeb-1996	173	8	in	in	ADP
ajbmeb-1996	173	9	a	a	DET
ajbmeb-1996	173	10	tabular	tabular	NOUN
ajbmeb-1996	173	11	style	style	NOUN
ajbmeb-1996	173	12	using	use	VERB
ajbmeb-1996	173	13	the	the	DET
ajbmeb-1996	173	14	t	t	NOUN
ajbmeb-1996	173	15	-	-	PUNCT
ajbmeb-1996	173	16	test	test	NOUN
ajbmeb-1996	173	17	version	version	NOUN
ajbmeb-1996	173	18	20.0	20.0	NUM
ajbmeb-1996	173	19	of	of	ADP
ajbmeb-1996	173	20	the	the	DET
ajbmeb-1996	173	21	statistical	statistical	ADJ
ajbmeb-1996	173	22	package	package	NOUN
ajbmeb-1996	173	23	for	for	ADP
ajbmeb-1996	173	24	social	social	ADJ
ajbmeb-1996	173	25	science	science	NOUN
ajbmeb-1996	173	26	(	(	PUNCT
ajbmeb-1996	173	27	spss	spss	PROPN
ajbmeb-1996	173	28	)	)	PUNCT
ajbmeb-1996	173	29	.	.	PUNCT
ajbmeb-1996	174	1	the	the	DET
ajbmeb-1996	174	2	findings	finding	NOUN
ajbmeb-1996	174	3	show	show	VERB
ajbmeb-1996	174	4	that	that	SCONJ
ajbmeb-1996	174	5	total	total	ADJ
ajbmeb-1996	174	6	quality	quality	NOUN
ajbmeb-1996	174	7	management	management	NOUN
ajbmeb-1996	174	8	practices	practice	NOUN
ajbmeb-1996	174	9	have	have	AUX
ajbmeb-1996	174	10	aided	aid	VERB
ajbmeb-1996	174	11	in	in	ADP
ajbmeb-1996	174	12	achieving	achieve	VERB
ajbmeb-1996	174	13	improved	improve	VERB
ajbmeb-1996	174	14	quality	quality	NOUN
ajbmeb-1996	174	15	output	output	NOUN
ajbmeb-1996	174	16	and	and	CCONJ
ajbmeb-1996	174	17	cost	cost	NOUN
ajbmeb-1996	174	18	redundancy	redundancy	NOUN
ajbmeb-1996	174	19	in	in	ADP
ajbmeb-1996	174	20	nigerian	nigerian	ADJ
ajbmeb-1996	174	21	deposit	deposit	NOUN
ajbmeb-1996	174	22	money	money	NOUN
ajbmeb-1996	174	23	banks	bank	NOUN
ajbmeb-1996	174	24	,	,	PUNCT
ajbmeb-1996	174	25	as	as	ADV
ajbmeb-1996	174	26	well	well	ADV
ajbmeb-1996	174	27	as	as	ADP
ajbmeb-1996	174	28	american	american	ADJ
ajbmeb-1996	174	29	journal	journal	PROPN
ajbmeb-1996	174	30	of	of	ADP
ajbmeb-1996	174	31	business	business	NOUN
ajbmeb-1996	174	32	management	management	NOUN
ajbmeb-1996	174	33	,	,	PUNCT
ajbmeb-1996	174	34	economics	economic	NOUN
ajbmeb-1996	174	35	and	and	CCONJ
ajbmeb-1996	174	36	banking	banking	NOUN
ajbmeb-1996	174	37	volume	volume	NOUN
ajbmeb-1996	174	38	23	23	NUM
ajbmeb-1996	174	39	april	april	PROPN
ajbmeb-1996	174	40	2024	2024	NUM
ajbmeb-1996	174	41	p	p	NOUN
ajbmeb-1996	174	42	a	a	DET
ajbmeb-1996	174	43	g	g	NOUN
ajbmeb-1996	174	44	e	e	NOUN
ajbmeb-1996	174	45	|	|	ADV
ajbmeb-1996	174	46	75	75	NUM
ajbmeb-1996	174	47	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	174	48	total	total	ADJ
ajbmeb-1996	174	49	quality	quality	NOUN
ajbmeb-1996	174	50	management	management	NOUN
ajbmeb-1996	174	51	practices	practice	NOUN
ajbmeb-1996	174	52	have	have	AUX
ajbmeb-1996	174	53	aided	aid	VERB
ajbmeb-1996	174	54	in	in	ADP
ajbmeb-1996	174	55	achieving	achieve	VERB
ajbmeb-1996	174	56	improved	improve	VERB
ajbmeb-1996	174	57	quality	quality	NOUN
ajbmeb-1996	174	58	output	output	NOUN
ajbmeb-1996	174	59	and	and	CCONJ
ajbmeb-1996	174	60	cost	cost	NOUN
ajbmeb-1996	174	61	redundancy	redundancy	NOUN
ajbmeb-1996	174	62	in	in	ADP
ajbmeb-1996	174	63	nigerian	nigerian	ADJ
ajbmeb-1996	174	64	deposit	deposit	NOUN
ajbmeb-1996	174	65	money	money	NOUN
ajbmeb-1996	174	66	banks	bank	NOUN
ajbmeb-1996	174	67	.	.	PUNCT
ajbmeb-1996	175	1	ijeoma	ijeoma	NOUN
ajbmeb-1996	175	2	&	&	CCONJ
ajbmeb-1996	175	3	ezejiofor	ezejiofor	PROPN
ajbmeb-1996	175	4	(	(	PUNCT
ajbmeb-1996	175	5	2013	2013	NUM
ajbmeb-1996	175	6	)	)	PUNCT
ajbmeb-1996	175	7	used	use	VERB
ajbmeb-1996	175	8	audited	audit	VERB
ajbmeb-1996	175	9	financial	financial	ADJ
ajbmeb-1996	175	10	statements	statement	NOUN
ajbmeb-1996	175	11	of	of	ADP
ajbmeb-1996	175	12	a	a	DET
ajbmeb-1996	175	13	sample	sample	NOUN
ajbmeb-1996	175	14	of	of	ADP
ajbmeb-1996	175	15	11	11	NUM
ajbmeb-1996	175	16	metal	metal	NOUN
ajbmeb-1996	175	17	manufacturing	manufacturing	NOUN
ajbmeb-1996	175	18	private	private	ADJ
ajbmeb-1996	175	19	limited	limited	ADJ
ajbmeb-1996	175	20	companies	company	NOUN
ajbmeb-1996	175	21	in	in	ADP
ajbmeb-1996	175	22	addis	addis	PROPN
ajbmeb-1996	175	23	ababa	ababa	PROPN
ajbmeb-1996	175	24	,	,	PUNCT
ajbmeb-1996	175	25	ethiopia	ethiopia	PROPN
ajbmeb-1996	175	26	,	,	PUNCT
ajbmeb-1996	175	27	for	for	ADP
ajbmeb-1996	175	28	the	the	DET
ajbmeb-1996	175	29	years	year	NOUN
ajbmeb-1996	175	30	2008	2008	NUM
ajbmeb-1996	175	31	to	to	ADP
ajbmeb-1996	175	32	2012	2012	NUM
ajbmeb-1996	175	33	to	to	PART
ajbmeb-1996	175	34	investigate	investigate	VERB
ajbmeb-1996	175	35	the	the	DET
ajbmeb-1996	175	36	effect	effect	NOUN
ajbmeb-1996	175	37	of	of	ADP
ajbmeb-1996	175	38	working	work	VERB
ajbmeb-1996	175	39	capital	capital	NOUN
ajbmeb-1996	175	40	management	management	NOUN
ajbmeb-1996	175	41	on	on	ADP
ajbmeb-1996	175	42	firms	firm	NOUN
ajbmeb-1996	175	43	performance	performance	NOUN
ajbmeb-1996	175	44	.	.	PUNCT
ajbmeb-1996	176	1	spss	spss	PROPN
ajbmeb-1996	176	2	(	(	PUNCT
ajbmeb-1996	176	3	version	version	NOUN
ajbmeb-1996	176	4	20.0	20.0	NUM
ajbmeb-1996	176	5	)	)	PUNCT
ajbmeb-1996	176	6	was	be	AUX
ajbmeb-1996	176	7	used	use	VERB
ajbmeb-1996	176	8	to	to	PART
ajbmeb-1996	176	9	analyses	analyse	VERB
ajbmeb-1996	176	10	the	the	DET
ajbmeb-1996	176	11	data	datum	NOUN
ajbmeb-1996	176	12	;	;	PUNCT
ajbmeb-1996	176	13	estimation	estimation	NOUN
ajbmeb-1996	176	14	equations	equation	NOUN
ajbmeb-1996	176	15	for	for	ADP
ajbmeb-1996	176	16	cross	cross	ADJ
ajbmeb-1996	176	17	-	-	ADJ
ajbmeb-1996	176	18	sectional	sectional	ADJ
ajbmeb-1996	176	19	and	and	CCONJ
ajbmeb-1996	176	20	time	time	NOUN
ajbmeb-1996	176	21	-	-	PUNCT
ajbmeb-1996	176	22	series	series	NOUN
ajbmeb-1996	176	23	data	datum	NOUN
ajbmeb-1996	176	24	were	be	AUX
ajbmeb-1996	176	25	derived	derive	VERB
ajbmeb-1996	176	26	using	use	VERB
ajbmeb-1996	176	27	both	both	PRON
ajbmeb-1996	176	28	pooled	pool	VERB
ajbmeb-1996	176	29	panel	panel	NOUN
ajbmeb-1996	176	30	data	datum	NOUN
ajbmeb-1996	176	31	regression	regression	NOUN
ajbmeb-1996	176	32	models	model	NOUN
ajbmeb-1996	176	33	and	and	CCONJ
ajbmeb-1996	176	34	correlation	correlation	NOUN
ajbmeb-1996	176	35	analysis	analysis	NOUN
ajbmeb-1996	176	36	.	.	PUNCT
ajbmeb-1996	177	1	the	the	DET
ajbmeb-1996	177	2	findings	finding	NOUN
ajbmeb-1996	177	3	showed	show	VERB
ajbmeb-1996	177	4	that	that	SCONJ
ajbmeb-1996	177	5	lower	low	ADJ
ajbmeb-1996	177	6	profitability	profitability	NOUN
ajbmeb-1996	177	7	is	be	AUX
ajbmeb-1996	177	8	linked	link	VERB
ajbmeb-1996	177	9	to	to	ADP
ajbmeb-1996	177	10	longer	long	ADJ
ajbmeb-1996	177	11	periods	period	NOUN
ajbmeb-1996	177	12	for	for	ADP
ajbmeb-1996	177	13	holding	hold	VERB
ajbmeb-1996	177	14	inventory	inventory	NOUN
ajbmeb-1996	177	15	and	and	CCONJ
ajbmeb-1996	177	16	accounts	account	VERB
ajbmeb-1996	177	17	receivable	receivable	ADJ
ajbmeb-1996	177	18	.	.	PUNCT
ajbmeb-1996	178	1	the	the	DET
ajbmeb-1996	178	2	outcome	outcome	NOUN
ajbmeb-1996	178	3	additionally	additionally	ADV
ajbmeb-1996	178	4	demonstrates	demonstrate	VERB
ajbmeb-1996	178	5	a	a	DET
ajbmeb-1996	178	6	noteworthy	noteworthy	ADJ
ajbmeb-1996	178	7	inverse	inverse	NOUN
ajbmeb-1996	178	8	correlation	correlation	NOUN
ajbmeb-1996	178	9	between	between	ADP
ajbmeb-1996	178	10	the	the	DET
ajbmeb-1996	178	11	sample	sample	NOUN
ajbmeb-1996	178	12	firms	firm	NOUN
ajbmeb-1996	178	13	'	'	PART
ajbmeb-1996	178	14	profitability	profitability	NOUN
ajbmeb-1996	178	15	metrics	metric	NOUN
ajbmeb-1996	178	16	and	and	CCONJ
ajbmeb-1996	178	17	their	their	PRON
ajbmeb-1996	178	18	cash	cash	NOUN
ajbmeb-1996	178	19	conversion	conversion	NOUN
ajbmeb-1996	178	20	cycle	cycle	NOUN
ajbmeb-1996	178	21	.	.	PUNCT
ajbmeb-1996	179	1	no	no	DET
ajbmeb-1996	179	2	significant	significant	ADJ
ajbmeb-1996	179	3	relationship	relationship	NOUN
ajbmeb-1996	179	4	between	between	ADP
ajbmeb-1996	179	5	cash	cash	NOUN
ajbmeb-1996	179	6	conversion	conversion	NOUN
ajbmeb-1996	179	7	cycle	cycle	NOUN
ajbmeb-1996	179	8	;	;	PUNCT
ajbmeb-1996	179	9	accounts	account	VERB
ajbmeb-1996	179	10	receivable	receivable	ADJ
ajbmeb-1996	179	11	period	period	NOUN
ajbmeb-1996	179	12	;	;	PUNCT
ajbmeb-1996	179	13	inventory	inventory	NOUN
ajbmeb-1996	179	14	conversion	conversion	NOUN
ajbmeb-1996	179	15	period	period	NOUN
ajbmeb-1996	179	16	and	and	CCONJ
ajbmeb-1996	179	17	account	account	VERB
ajbmeb-1996	179	18	payable	payable	ADJ
ajbmeb-1996	179	19	period	period	NOUN
ajbmeb-1996	179	20	with	with	ADP
ajbmeb-1996	179	21	return	return	NOUN
ajbmeb-1996	179	22	on	on	ADP
ajbmeb-1996	179	23	investment	investment	NOUN
ajbmeb-1996	179	24	capital	capital	NOUN
ajbmeb-1996	179	25	was	be	AUX
ajbmeb-1996	179	26	been	be	AUX
ajbmeb-1996	179	27	observed	observe	VERB
ajbmeb-1996	179	28	.	.	PUNCT
ajbmeb-1996	180	1	payable	payable	ADJ
ajbmeb-1996	180	2	period	period	NOUN
ajbmeb-1996	180	3	and	and	CCONJ
ajbmeb-1996	180	4	firm	firm	ADJ
ajbmeb-1996	180	5	financial	financial	ADJ
ajbmeb-1996	180	6	performance	performance	NOUN
ajbmeb-1996	180	7	njue	njue	NOUN
ajbmeb-1996	180	8	(	(	PUNCT
ajbmeb-1996	180	9	2020	2020	NUM
ajbmeb-1996	180	10	)	)	PUNCT
ajbmeb-1996	180	11	observed	observe	VERB
ajbmeb-1996	180	12	that	that	SCONJ
ajbmeb-1996	180	13	enterprises	enterprise	NOUN
ajbmeb-1996	180	14	use	use	VERB
ajbmeb-1996	180	15	more	more	ADJ
ajbmeb-1996	180	16	short	short	ADJ
ajbmeb-1996	180	17	-	-	PUNCT
ajbmeb-1996	180	18	term	term	NOUN
ajbmeb-1996	180	19	debt	debt	NOUN
ajbmeb-1996	180	20	financing	financing	NOUN
ajbmeb-1996	180	21	in	in	ADP
ajbmeb-1996	180	22	their	their	PRON
ajbmeb-1996	180	23	operations	operation	NOUN
ajbmeb-1996	180	24	when	when	SCONJ
ajbmeb-1996	180	25	analyzing	analyze	VERB
ajbmeb-1996	180	26	the	the	DET
ajbmeb-1996	180	27	effect	effect	NOUN
ajbmeb-1996	180	28	of	of	ADP
ajbmeb-1996	180	29	capital	capital	NOUN
ajbmeb-1996	180	30	structure	structure	NOUN
ajbmeb-1996	180	31	on	on	ADP
ajbmeb-1996	180	32	the	the	DET
ajbmeb-1996	180	33	profitability	profitability	NOUN
ajbmeb-1996	180	34	of	of	ADP
ajbmeb-1996	180	35	ghanaian	ghanaian	ADJ
ajbmeb-1996	180	36	listed	list	VERB
ajbmeb-1996	180	37	firms	firm	NOUN
ajbmeb-1996	180	38	.	.	PUNCT
ajbmeb-1996	181	1	the	the	DET
ajbmeb-1996	181	2	study	study	NOUN
ajbmeb-1996	181	3	discovered	discover	VERB
ajbmeb-1996	181	4	that	that	SCONJ
ajbmeb-1996	181	5	short	short	ADJ
ajbmeb-1996	181	6	-	-	PUNCT
ajbmeb-1996	181	7	term	term	NOUN
ajbmeb-1996	181	8	debt	debt	NOUN
ajbmeb-1996	181	9	is	be	AUX
ajbmeb-1996	181	10	a	a	DET
ajbmeb-1996	181	11	significant	significant	ADJ
ajbmeb-1996	181	12	source	source	NOUN
ajbmeb-1996	181	13	of	of	ADP
ajbmeb-1996	181	14	funding	funding	NOUN
ajbmeb-1996	181	15	for	for	ADP
ajbmeb-1996	181	16	businesses	business	NOUN
ajbmeb-1996	181	17	.	.	PUNCT
ajbmeb-1996	182	1	in	in	ADP
ajbmeb-1996	182	2	the	the	DET
ajbmeb-1996	182	3	quest	quest	NOUN
ajbmeb-1996	182	4	for	for	ADP
ajbmeb-1996	182	5	profit	profit	NOUN
ajbmeb-1996	182	6	maximization	maximization	NOUN
ajbmeb-1996	182	7	,	,	PUNCT
ajbmeb-1996	182	8	the	the	DET
ajbmeb-1996	182	9	basis	basis	NOUN
ajbmeb-1996	182	10	of	of	ADP
ajbmeb-1996	182	11	liquidity	liquidity	NOUN
ajbmeb-1996	182	12	is	be	AUX
ajbmeb-1996	182	13	critical	critical	ADJ
ajbmeb-1996	182	14	,	,	PUNCT
ajbmeb-1996	182	15	yet	yet	CCONJ
ajbmeb-1996	182	16	most	most	ADJ
ajbmeb-1996	182	17	businesses	business	NOUN
ajbmeb-1996	182	18	struggle	struggle	VERB
ajbmeb-1996	182	19	to	to	PART
ajbmeb-1996	182	20	discover	discover	VERB
ajbmeb-1996	182	21	the	the	DET
ajbmeb-1996	182	22	appropriate	appropriate	ADJ
ajbmeb-1996	182	23	amount	amount	NOUN
ajbmeb-1996	182	24	that	that	PRON
ajbmeb-1996	182	25	will	will	AUX
ajbmeb-1996	182	26	minimize	minimize	VERB
ajbmeb-1996	182	27	costs	cost	NOUN
ajbmeb-1996	182	28	while	while	SCONJ
ajbmeb-1996	182	29	maximizing	maximize	VERB
ajbmeb-1996	182	30	advantages	advantage	NOUN
ajbmeb-1996	182	31	.	.	PUNCT
ajbmeb-1996	183	1	the	the	DET
ajbmeb-1996	183	2	ideal	ideal	ADJ
ajbmeb-1996	183	3	capital	capital	NOUN
ajbmeb-1996	183	4	structure	structure	NOUN
ajbmeb-1996	183	5	maximizes	maximize	VERB
ajbmeb-1996	183	6	the	the	DET
ajbmeb-1996	183	7	market	market	NOUN
ajbmeb-1996	183	8	value	value	NOUN
ajbmeb-1996	183	9	of	of	ADP
ajbmeb-1996	183	10	the	the	DET
ajbmeb-1996	183	11	firm	firm	NOUN
ajbmeb-1996	183	12	's	's	PART
ajbmeb-1996	183	13	outstanding	outstanding	ADJ
ajbmeb-1996	183	14	shares	share	NOUN
ajbmeb-1996	183	15	.	.	PUNCT
ajbmeb-1996	184	1	moussa	moussa	PROPN
ajbmeb-1996	184	2	(	(	PUNCT
ajbmeb-1996	184	3	2019	2019	NUM
ajbmeb-1996	184	4	)	)	PUNCT
ajbmeb-1996	184	5	investigated	investigate	VERB
ajbmeb-1996	184	6	management	management	NOUN
ajbmeb-1996	184	7	of	of	ADP
ajbmeb-1996	184	8	working	working	NOUN
ajbmeb-1996	184	9	capital	capital	NOUN
ajbmeb-1996	184	10	,	,	PUNCT
ajbmeb-1996	184	11	company	company	NOUN
ajbmeb-1996	184	12	performance	performance	NOUN
ajbmeb-1996	184	13	,	,	PUNCT
ajbmeb-1996	184	14	and	and	CCONJ
ajbmeb-1996	184	15	type	type	NOUN
ajbmeb-1996	184	16	of	of	ADP
ajbmeb-1996	184	17	business	business	NOUN
ajbmeb-1996	184	18	.	.	PUNCT
ajbmeb-1996	185	1	data	datum	NOUN
ajbmeb-1996	185	2	were	be	AUX
ajbmeb-1996	185	3	gathered	gather	VERB
ajbmeb-1996	185	4	for	for	ADP
ajbmeb-1996	185	5	this	this	DET
ajbmeb-1996	185	6	study	study	NOUN
ajbmeb-1996	185	7	from	from	ADP
ajbmeb-1996	185	8	414	414	NUM
ajbmeb-1996	185	9	non	non	ADJ
ajbmeb-1996	185	10	-	-	ADJ
ajbmeb-1996	185	11	financial	financial	ADJ
ajbmeb-1996	185	12	companies	company	NOUN
ajbmeb-1996	185	13	listed	list	VERB
ajbmeb-1996	185	14	on	on	ADP
ajbmeb-1996	185	15	the	the	DET
ajbmeb-1996	185	16	bombay	bombay	PROPN
ajbmeb-1996	185	17	stock	stock	PROPN
ajbmeb-1996	185	18	exchange	exchange	PROPN
ajbmeb-1996	185	19	between	between	ADP
ajbmeb-1996	185	20	2012	2012	NUM
ajbmeb-1996	185	21	and	and	CCONJ
ajbmeb-1996	185	22	2018	2018	NUM
ajbmeb-1996	185	23	.	.	PUNCT
ajbmeb-1996	186	1	in	in	ADP
ajbmeb-1996	186	2	the	the	DET
ajbmeb-1996	186	3	presence	presence	NOUN
ajbmeb-1996	186	4	of	of	ADP
ajbmeb-1996	186	5	liquidity	liquidity	NOUN
ajbmeb-1996	186	6	,	,	PUNCT
ajbmeb-1996	186	7	leverage	leverage	NOUN
ajbmeb-1996	186	8	,	,	PUNCT
ajbmeb-1996	186	9	size	size	NOUN
ajbmeb-1996	186	10	,	,	PUNCT
ajbmeb-1996	186	11	age	age	NOUN
ajbmeb-1996	186	12	,	,	PUNCT
ajbmeb-1996	186	13	and	and	CCONJ
ajbmeb-1996	186	14	growth	growth	NOUN
ajbmeb-1996	186	15	as	as	ADP
ajbmeb-1996	186	16	control	control	NOUN
ajbmeb-1996	186	17	variables	variable	NOUN
ajbmeb-1996	186	18	,	,	PUNCT
ajbmeb-1996	186	19	fixed	fix	VERB
ajbmeb-1996	186	20	-	-	PUNCT
ajbmeb-1996	186	21	effect	effect	NOUN
ajbmeb-1996	186	22	regression	regression	NOUN
ajbmeb-1996	186	23	models	model	NOUN
ajbmeb-1996	186	24	were	be	AUX
ajbmeb-1996	186	25	performed	perform	VERB
ajbmeb-1996	186	26	with	with	ADP
ajbmeb-1996	186	27	tobin	tobin	PROPN
ajbmeb-1996	186	28	's	's	PART
ajbmeb-1996	186	29	q	q	NOUN
ajbmeb-1996	186	30	and	and	CCONJ
ajbmeb-1996	186	31	return	return	VERB
ajbmeb-1996	186	32	on	on	ADP
ajbmeb-1996	186	33	equity	equity	NOUN
ajbmeb-1996	186	34	(	(	PUNCT
ajbmeb-1996	186	35	roe	roe	PROPN
ajbmeb-1996	186	36	)	)	PUNCT
ajbmeb-1996	186	37	as	as	ADP
ajbmeb-1996	186	38	dependent	dependent	ADJ
ajbmeb-1996	186	39	variables	variable	NOUN
ajbmeb-1996	186	40	and	and	CCONJ
ajbmeb-1996	186	41	net	net	ADJ
ajbmeb-1996	186	42	trade	trade	NOUN
ajbmeb-1996	186	43	cycle	cycle	NOUN
ajbmeb-1996	186	44	(	(	PUNCT
ajbmeb-1996	186	45	ntc	ntc	NOUN
ajbmeb-1996	186	46	)	)	PUNCT
ajbmeb-1996	186	47	and	and	CCONJ
ajbmeb-1996	186	48	its	its	PRON
ajbmeb-1996	186	49	components	component	NOUN
ajbmeb-1996	186	50	as	as	ADP
ajbmeb-1996	186	51	explanatory	explanatory	ADJ
ajbmeb-1996	186	52	variables	variable	NOUN
ajbmeb-1996	186	53	.	.	PUNCT
ajbmeb-1996	187	1	the	the	DET
ajbmeb-1996	187	2	performance	performance	NOUN
ajbmeb-1996	187	3	of	of	ADP
ajbmeb-1996	187	4	the	the	DET
ajbmeb-1996	187	5	sample	sample	NOUN
ajbmeb-1996	187	6	firms	firm	NOUN
ajbmeb-1996	187	7	is	be	AUX
ajbmeb-1996	187	8	strongly	strongly	ADV
ajbmeb-1996	187	9	influenced	influence	VERB
ajbmeb-1996	187	10	by	by	ADP
ajbmeb-1996	187	11	wcm	wcm	NOUN
ajbmeb-1996	187	12	efficiency	efficiency	NOUN
ajbmeb-1996	187	13	.	.	PUNCT
ajbmeb-1996	188	1	indian	indian	ADJ
ajbmeb-1996	188	2	non	non	ADJ
ajbmeb-1996	188	3	-	-	ADJ
ajbmeb-1996	188	4	financial	financial	ADJ
ajbmeb-1996	188	5	companies	company	NOUN
ajbmeb-1996	188	6	outperform	outperform	VERB
ajbmeb-1996	188	7	their	their	PRON
ajbmeb-1996	188	8	peers	peer	NOUN
ajbmeb-1996	188	9	in	in	ADP
ajbmeb-1996	188	10	terms	term	NOUN
ajbmeb-1996	188	11	of	of	ADP
ajbmeb-1996	188	12	profitability	profitability	NOUN
ajbmeb-1996	188	13	by	by	ADP
ajbmeb-1996	188	14	retaining	retain	VERB
ajbmeb-1996	188	15	lower	low	ADJ
ajbmeb-1996	188	16	ntc	ntc	NOUN
ajbmeb-1996	188	17	.	.	PUNCT
ajbmeb-1996	189	1	its	its	PRON
ajbmeb-1996	189	2	constituents	constituent	NOUN
ajbmeb-1996	189	3	affect	affect	VERB
ajbmeb-1996	189	4	firm	firm	ADJ
ajbmeb-1996	189	5	value	value	NOUN
ajbmeb-1996	189	6	and	and	CCONJ
ajbmeb-1996	189	7	profitability	profitability	NOUN
ajbmeb-1996	189	8	in	in	ADP
ajbmeb-1996	189	9	a	a	DET
ajbmeb-1996	189	10	similar	similar	ADJ
ajbmeb-1996	189	11	way	way	NOUN
ajbmeb-1996	189	12	to	to	ADP
ajbmeb-1996	189	13	ntc	ntc	NOUN
ajbmeb-1996	189	14	.	.	PUNCT
ajbmeb-1996	190	1	the	the	DET
ajbmeb-1996	190	2	findings	finding	NOUN
ajbmeb-1996	190	3	indicate	indicate	VERB
ajbmeb-1996	190	4	that	that	SCONJ
ajbmeb-1996	190	5	the	the	DET
ajbmeb-1996	190	6	relationship	relationship	NOUN
ajbmeb-1996	190	7	's	's	PART
ajbmeb-1996	190	8	importance	importance	NOUN
ajbmeb-1996	190	9	varies	vary	VERB
ajbmeb-1996	190	10	based	base	VERB
ajbmeb-1996	190	11	on	on	ADP
ajbmeb-1996	190	12	the	the	DET
ajbmeb-1996	190	13	type	type	NOUN
ajbmeb-1996	190	14	of	of	ADP
ajbmeb-1996	190	15	business	business	NOUN
ajbmeb-1996	190	16	the	the	DET
ajbmeb-1996	190	17	firm	firm	NOUN
ajbmeb-1996	190	18	does	do	VERB
ajbmeb-1996	190	19	.	.	PUNCT
ajbmeb-1996	191	1	dabo	dabo	PROPN
ajbmeb-1996	191	2	,	,	PUNCT
ajbmeb-1996	191	3	andow	andow	NOUN
ajbmeb-1996	191	4	,	,	PUNCT
ajbmeb-1996	191	5	and	and	CCONJ
ajbmeb-1996	191	6	peter	peter	PROPN
ajbmeb-1996	191	7	(	(	PUNCT
ajbmeb-1996	191	8	2020	2020	NUM
ajbmeb-1996	191	9	)	)	PUNCT
ajbmeb-1996	191	10	sought	seek	VERB
ajbmeb-1996	191	11	to	to	PART
ajbmeb-1996	191	12	know	know	VERB
ajbmeb-1996	191	13	if	if	SCONJ
ajbmeb-1996	191	14	working	work	VERB
ajbmeb-1996	191	15	capital	capital	NOUN
ajbmeb-1996	191	16	management	management	NOUN
ajbmeb-1996	191	17	affect	affect	VERB
ajbmeb-1996	191	18	profitability	profitability	NOUN
ajbmeb-1996	191	19	of	of	ADP
ajbmeb-1996	191	20	ghanaian	ghanaian	ADJ
ajbmeb-1996	191	21	manufacturing	manufacturing	NOUN
ajbmeb-1996	191	22	firms	firm	NOUN
ajbmeb-1996	191	23	.	.	PUNCT
ajbmeb-1996	192	1	the	the	DET
ajbmeb-1996	192	2	relationship	relationship	NOUN
ajbmeb-1996	192	3	between	between	ADP
ajbmeb-1996	192	4	working	work	VERB
ajbmeb-1996	192	5	capital	capital	NOUN
ajbmeb-1996	192	6	management	management	NOUN
ajbmeb-1996	192	7	and	and	CCONJ
ajbmeb-1996	192	8	business	business	NOUN
ajbmeb-1996	192	9	profitability	profitability	NOUN
ajbmeb-1996	192	10	in	in	ADP
ajbmeb-1996	192	11	developing	develop	VERB
ajbmeb-1996	192	12	nations	nation	NOUN
ajbmeb-1996	192	13	is	be	AUX
ajbmeb-1996	192	14	examined	examine	VERB
ajbmeb-1996	192	15	in	in	ADP
ajbmeb-1996	192	16	this	this	DET
ajbmeb-1996	192	17	study	study	NOUN
ajbmeb-1996	192	18	.	.	PUNCT
ajbmeb-1996	193	1	eleven	eleven	NUM
ajbmeb-1996	193	2	(	(	PUNCT
ajbmeb-1996	193	3	11	11	NUM
ajbmeb-1996	193	4	)	)	PUNCT
ajbmeb-1996	193	5	manufacturing	manufacturing	NOUN
ajbmeb-1996	193	6	companies	company	NOUN
ajbmeb-1996	193	7	listed	list	VERB
ajbmeb-1996	193	8	between	between	ADP
ajbmeb-1996	193	9	2011	2011	NUM
ajbmeb-1996	193	10	and	and	CCONJ
ajbmeb-1996	193	11	2017	2017	NUM
ajbmeb-1996	193	12	on	on	ADP
ajbmeb-1996	193	13	the	the	DET
ajbmeb-1996	193	14	ghana	ghana	PROPN
ajbmeb-1996	193	15	stock	stock	PROPN
ajbmeb-1996	193	16	exchange	exchange	PROPN
ajbmeb-1996	193	17	comprised	comprise	VERB
ajbmeb-1996	193	18	a	a	DET
ajbmeb-1996	193	19	balanced	balanced	ADJ
ajbmeb-1996	193	20	panel	panel	NOUN
ajbmeb-1996	193	21	.	.	PUNCT
ajbmeb-1996	194	1	using	use	VERB
ajbmeb-1996	194	2	the	the	DET
ajbmeb-1996	194	3	dynamic	dynamic	ADJ
ajbmeb-1996	194	4	panel	panel	NOUN
ajbmeb-1996	194	5	regression	regression	NOUN
ajbmeb-1996	194	6	(	(	PUNCT
ajbmeb-1996	194	7	arellano	arellano	NOUN
ajbmeb-1996	194	8	-	-	PUNCT
ajbmeb-1996	194	9	bond	bond	NOUN
ajbmeb-1996	194	10	estimation	estimation	NOUN
ajbmeb-1996	194	11	)	)	PUNCT
ajbmeb-1996	194	12	technique	technique	NOUN
ajbmeb-1996	194	13	,	,	PUNCT
ajbmeb-1996	194	14	the	the	DET
ajbmeb-1996	194	15	relationship	relationship	NOUN
ajbmeb-1996	194	16	between	between	ADP
ajbmeb-1996	194	17	working	work	VERB
ajbmeb-1996	194	18	capital	capital	NOUN
ajbmeb-1996	194	19	management	management	NOUN
ajbmeb-1996	194	20	and	and	CCONJ
ajbmeb-1996	194	21	profitability	profitability	NOUN
ajbmeb-1996	194	22	was	be	AUX
ajbmeb-1996	194	23	investigated	investigate	VERB
ajbmeb-1996	194	24	.	.	PUNCT
ajbmeb-1996	195	1	the	the	DET
ajbmeb-1996	195	2	research	research	NOUN
ajbmeb-1996	195	3	findings	finding	NOUN
ajbmeb-1996	195	4	indicate	indicate	VERB
ajbmeb-1996	195	5	a	a	DET
ajbmeb-1996	195	6	statistically	statistically	ADV
ajbmeb-1996	195	7	significant	significant	ADJ
ajbmeb-1996	195	8	positive	positive	ADJ
ajbmeb-1996	195	9	linear	linear	NOUN
ajbmeb-1996	195	10	correlation	correlation	NOUN
ajbmeb-1996	195	11	between	between	ADP
ajbmeb-1996	195	12	the	the	DET
ajbmeb-1996	195	13	profitability	profitability	NOUN
ajbmeb-1996	195	14	of	of	ADP
ajbmeb-1996	195	15	firms	firm	NOUN
ajbmeb-1996	195	16	and	and	CCONJ
ajbmeb-1996	195	17	their	their	PRON
ajbmeb-1996	195	18	working	work	VERB
ajbmeb-1996	195	19	capital	capital	NOUN
ajbmeb-1996	195	20	management	management	NOUN
ajbmeb-1996	195	21	.	.	PUNCT
ajbmeb-1996	196	1	the	the	DET
ajbmeb-1996	196	2	results	result	NOUN
ajbmeb-1996	196	3	also	also	ADV
ajbmeb-1996	196	4	show	show	VERB
ajbmeb-1996	196	5	that	that	SCONJ
ajbmeb-1996	196	6	working	work	VERB
ajbmeb-1996	196	7	capital	capital	NOUN
ajbmeb-1996	196	8	management	management	NOUN
ajbmeb-1996	196	9	and	and	CCONJ
ajbmeb-1996	196	10	firm	firm	ADJ
ajbmeb-1996	196	11	profitability	profitability	NOUN
ajbmeb-1996	196	12	have	have	VERB
ajbmeb-1996	196	13	a	a	DET
ajbmeb-1996	196	14	concave	concave	ADJ
ajbmeb-1996	196	15	quadratic	quadratic	ADJ
ajbmeb-1996	196	16	relationship	relationship	NOUN
ajbmeb-1996	196	17	.	.	PUNCT
ajbmeb-1996	197	1	managers	manager	NOUN
ajbmeb-1996	197	2	must	must	AUX
ajbmeb-1996	197	3	make	make	VERB
ajbmeb-1996	197	4	sure	sure	ADJ
ajbmeb-1996	197	5	they	they	PRON
ajbmeb-1996	197	6	operate	operate	VERB
ajbmeb-1996	197	7	within	within	ADP
ajbmeb-1996	197	8	the	the	DET
ajbmeb-1996	197	9	parameters	parameter	NOUN
ajbmeb-1996	197	10	of	of	ADP
ajbmeb-1996	197	11	the	the	DET
ajbmeb-1996	197	12	optimal	optimal	ADJ
ajbmeb-1996	197	13	level	level	NOUN
ajbmeb-1996	197	14	by	by	ADP
ajbmeb-1996	197	15	putting	put	VERB
ajbmeb-1996	197	16	in	in	ADP
ajbmeb-1996	197	17	place	place	NOUN
ajbmeb-1996	197	18	an	an	DET
ajbmeb-1996	197	19	effective	effective	ADJ
ajbmeb-1996	197	20	and	and	CCONJ
ajbmeb-1996	197	21	efficient	efficient	ADJ
ajbmeb-1996	197	22	working	working	NOUN
ajbmeb-1996	197	23	capital	capital	NOUN
ajbmeb-1996	197	24	management	management	NOUN
ajbmeb-1996	197	25	policy	policy	NOUN
ajbmeb-1996	197	26	.	.	PUNCT
ajbmeb-1996	198	1	simon	simon	PROPN
ajbmeb-1996	198	2	,	,	PUNCT
ajbmeb-1996	198	3	sawandi	sawandi	NOUN
ajbmeb-1996	198	4	,	,	PUNCT
ajbmeb-1996	198	5	and	and	CCONJ
ajbmeb-1996	198	6	abdul	abdul	PROPN
ajbmeb-1996	198	7	-	-	PUNCT
ajbmeb-1996	198	8	hamid	hamid	PROPN
ajbmeb-1996	198	9	(	(	PUNCT
ajbmeb-1996	198	10	2017	2017	NUM
ajbmeb-1996	198	11	)	)	PUNCT
ajbmeb-1996	198	12	studied	study	VERB
ajbmeb-1996	198	13	the	the	DET
ajbmeb-1996	198	14	impact	impact	NOUN
ajbmeb-1996	198	15	of	of	ADP
ajbmeb-1996	198	16	working	work	VERB
ajbmeb-1996	198	17	capital	capital	NOUN
ajbmeb-1996	198	18	management	management	NOUN
ajbmeb-1996	198	19	on	on	ADP
ajbmeb-1996	198	20	firm	firm	ADJ
ajbmeb-1996	198	21	performance	performance	NOUN
ajbmeb-1996	198	22	45	45	NUM
ajbmeb-1996	198	23	non	non	ADJ
ajbmeb-1996	198	24	-	-	ADJ
ajbmeb-1996	198	25	financial	financial	ADJ
ajbmeb-1996	198	26	companies	company	NOUN
ajbmeb-1996	198	27	that	that	PRON
ajbmeb-1996	198	28	were	be	AUX
ajbmeb-1996	198	29	listed	list	VERB
ajbmeb-1996	198	30	between	between	ADP
ajbmeb-1996	198	31	2006	2006	NUM
ajbmeb-1996	198	32	and	and	CCONJ
ajbmeb-1996	198	33	2015	2015	NUM
ajbmeb-1996	198	34	on	on	ADP
ajbmeb-1996	198	35	the	the	DET
ajbmeb-1996	198	36	pakistan	pakistan	PROPN
ajbmeb-1996	198	37	stock	stock	PROPN
ajbmeb-1996	198	38	exchange	exchange	PROPN
ajbmeb-1996	198	39	comprise	comprise	VERB
ajbmeb-1996	198	40	the	the	DET
ajbmeb-1996	198	41	study	study	NOUN
ajbmeb-1996	198	42	's	's	PART
ajbmeb-1996	198	43	sample	sample	NOUN
ajbmeb-1996	198	44	.	.	PUNCT
ajbmeb-1996	199	1	the	the	DET
ajbmeb-1996	199	2	return	return	NOUN
ajbmeb-1996	199	3	on	on	ADP
ajbmeb-1996	199	4	assets	asset	NOUN
ajbmeb-1996	199	5	is	be	AUX
ajbmeb-1996	199	6	used	use	VERB
ajbmeb-1996	199	7	to	to	PART
ajbmeb-1996	199	8	gauge	gauge	VERB
ajbmeb-1996	199	9	the	the	DET
ajbmeb-1996	199	10	performance	performance	NOUN
ajbmeb-1996	199	11	of	of	ADP
ajbmeb-1996	199	12	the	the	DET
ajbmeb-1996	199	13	company	company	NOUN
ajbmeb-1996	199	14	,	,	PUNCT
ajbmeb-1996	199	15	whereas	whereas	SCONJ
ajbmeb-1996	199	16	working	work	VERB
ajbmeb-1996	199	17	capital	capital	NOUN
ajbmeb-1996	199	18	management	management	NOUN
ajbmeb-1996	199	19	is	be	AUX
ajbmeb-1996	199	20	assessed	assess	VERB
ajbmeb-1996	199	21	using	use	VERB
ajbmeb-1996	199	22	the	the	DET
ajbmeb-1996	199	23	cash	cash	NOUN
ajbmeb-1996	199	24	conversion	conversion	NOUN
ajbmeb-1996	199	25	cycle	cycle	NOUN
ajbmeb-1996	199	26	.	.	PUNCT
ajbmeb-1996	200	1	american	american	PROPN
ajbmeb-1996	200	2	journal	journal	PROPN
ajbmeb-1996	200	3	of	of	ADP
ajbmeb-1996	200	4	business	business	NOUN
ajbmeb-1996	200	5	management	management	NOUN
ajbmeb-1996	200	6	,	,	PUNCT
ajbmeb-1996	200	7	economics	economic	NOUN
ajbmeb-1996	200	8	and	and	CCONJ
ajbmeb-1996	200	9	banking	banking	NOUN
ajbmeb-1996	200	10	volume	volume	NOUN
ajbmeb-1996	200	11	23	23	NUM
ajbmeb-1996	200	12	april	april	PROPN
ajbmeb-1996	200	13	2024	2024	NUM
ajbmeb-1996	200	14	p	p	NOUN
ajbmeb-1996	200	15	a	a	DET
ajbmeb-1996	200	16	g	g	NOUN
ajbmeb-1996	200	17	e	e	NOUN
ajbmeb-1996	201	1	|	|	ADV
ajbmeb-1996	201	2	76	76	NUM
ajbmeb-1996	201	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	201	4	the	the	DET
ajbmeb-1996	201	5	four	four	NUM
ajbmeb-1996	201	6	life	life	NOUN
ajbmeb-1996	201	7	cycle	cycle	NOUN
ajbmeb-1996	201	8	stages	stage	NOUN
ajbmeb-1996	201	9	of	of	ADP
ajbmeb-1996	201	10	the	the	DET
ajbmeb-1996	201	11	sample	sample	NOUN
ajbmeb-1996	201	12	firms	firm	NOUN
ajbmeb-1996	201	13	are	be	AUX
ajbmeb-1996	201	14	:	:	PUNCT
ajbmeb-1996	201	15	initial	initial	ADJ
ajbmeb-1996	201	16	,	,	PUNCT
ajbmeb-1996	201	17	rapid	rapid	ADJ
ajbmeb-1996	201	18	growth	growth	NOUN
ajbmeb-1996	201	19	,	,	PUNCT
ajbmeb-1996	201	20	mature	mature	ADJ
ajbmeb-1996	201	21	,	,	PUNCT
ajbmeb-1996	201	22	and	and	CCONJ
ajbmeb-1996	201	23	revival	revival	NOUN
ajbmeb-1996	201	24	.	.	PUNCT
ajbmeb-1996	202	1	regression	regression	NOUN
ajbmeb-1996	202	2	models	model	NOUN
ajbmeb-1996	202	3	with	with	ADP
ajbmeb-1996	202	4	panel	panel	NOUN
ajbmeb-1996	202	5	data	datum	NOUN
ajbmeb-1996	202	6	have	have	AUX
ajbmeb-1996	202	7	been	be	AUX
ajbmeb-1996	202	8	used	use	VERB
ajbmeb-1996	202	9	to	to	PART
ajbmeb-1996	202	10	predict	predict	VERB
ajbmeb-1996	202	11	the	the	DET
ajbmeb-1996	202	12	significant	significant	ADJ
ajbmeb-1996	202	13	relationship	relationship	NOUN
ajbmeb-1996	202	14	.	.	PUNCT
ajbmeb-1996	203	1	the	the	DET
ajbmeb-1996	203	2	results	result	NOUN
ajbmeb-1996	203	3	imply	imply	VERB
ajbmeb-1996	203	4	that	that	SCONJ
ajbmeb-1996	203	5	the	the	DET
ajbmeb-1996	203	6	cash	cash	NOUN
ajbmeb-1996	203	7	conversion	conversion	NOUN
ajbmeb-1996	203	8	cycle	cycle	NOUN
ajbmeb-1996	203	9	has	have	VERB
ajbmeb-1996	203	10	a	a	DET
ajbmeb-1996	203	11	substantial	substantial	ADJ
ajbmeb-1996	203	12	positive	positive	ADJ
ajbmeb-1996	203	13	correlation	correlation	NOUN
ajbmeb-1996	203	14	with	with	ADP
ajbmeb-1996	203	15	performance	performance	NOUN
ajbmeb-1996	203	16	during	during	ADP
ajbmeb-1996	203	17	the	the	DET
ajbmeb-1996	203	18	maturity	maturity	NOUN
ajbmeb-1996	203	19	and	and	CCONJ
ajbmeb-1996	203	20	revival	revival	NOUN
ajbmeb-1996	203	21	phases	phase	NOUN
ajbmeb-1996	203	22	of	of	ADP
ajbmeb-1996	203	23	the	the	DET
ajbmeb-1996	203	24	life	life	NOUN
ajbmeb-1996	203	25	cycle	cycle	NOUN
ajbmeb-1996	203	26	,	,	PUNCT
ajbmeb-1996	203	27	but	but	CCONJ
ajbmeb-1996	203	28	a	a	DET
ajbmeb-1996	203	29	significant	significant	ADJ
ajbmeb-1996	203	30	negative	negative	ADJ
ajbmeb-1996	203	31	correlation	correlation	NOUN
ajbmeb-1996	203	32	with	with	ADP
ajbmeb-1996	203	33	performance	performance	NOUN
ajbmeb-1996	203	34	during	during	ADP
ajbmeb-1996	203	35	the	the	DET
ajbmeb-1996	203	36	early	early	ADJ
ajbmeb-1996	203	37	,	,	PUNCT
ajbmeb-1996	203	38	fast	fast	ADJ
ajbmeb-1996	203	39	growth	growth	NOUN
ajbmeb-1996	203	40	stages	stage	NOUN
ajbmeb-1996	203	41	.	.	PUNCT
ajbmeb-1996	204	1	therefore	therefore	ADV
ajbmeb-1996	204	2	,	,	PUNCT
ajbmeb-1996	204	3	a	a	DET
ajbmeb-1996	204	4	company	company	NOUN
ajbmeb-1996	204	5	's	's	PART
ajbmeb-1996	204	6	working	work	VERB
ajbmeb-1996	204	7	capital	capital	NOUN
ajbmeb-1996	204	8	management	management	NOUN
ajbmeb-1996	204	9	policy	policy	NOUN
ajbmeb-1996	204	10	should	should	AUX
ajbmeb-1996	204	11	n't	not	PART
ajbmeb-1996	204	12	be	be	AUX
ajbmeb-1996	204	13	the	the	DET
ajbmeb-1996	204	14	same	same	ADJ
ajbmeb-1996	204	15	across	across	ADP
ajbmeb-1996	204	16	all	all	DET
ajbmeb-1996	204	17	organisational	organisational	ADJ
ajbmeb-1996	204	18	life	life	NOUN
ajbmeb-1996	204	19	cycle	cycle	NOUN
ajbmeb-1996	204	20	stages	stage	NOUN
ajbmeb-1996	204	21	if	if	SCONJ
ajbmeb-1996	204	22	it	it	PRON
ajbmeb-1996	204	23	wants	want	VERB
ajbmeb-1996	204	24	to	to	PART
ajbmeb-1996	204	25	improve	improve	VERB
ajbmeb-1996	204	26	performance	performance	NOUN
ajbmeb-1996	204	27	.	.	PUNCT
ajbmeb-1996	205	1	inventory	inventory	NOUN
ajbmeb-1996	205	2	days	day	NOUN
ajbmeb-1996	205	3	and	and	CCONJ
ajbmeb-1996	205	4	firm	firm	ADJ
ajbmeb-1996	205	5	financial	financial	ADJ
ajbmeb-1996	205	6	performance	performance	NOUN
ajbmeb-1996	205	7	anene	anene	ADJ
ajbmeb-1996	205	8	(	(	PUNCT
ajbmeb-1996	205	9	2018	2018	NUM
ajbmeb-1996	205	10	)	)	PUNCT
ajbmeb-1996	205	11	analyzed	analyze	VERB
ajbmeb-1996	205	12	inventory	inventory	NOUN
ajbmeb-1996	205	13	management	management	NOUN
ajbmeb-1996	205	14	performance	performance	NOUN
ajbmeb-1996	205	15	of	of	ADP
ajbmeb-1996	205	16	corporate	corporate	ADJ
ajbmeb-1996	205	17	india	india	PROPN
ajbmeb-1996	205	18	by	by	ADP
ajbmeb-1996	205	19	using	use	VERB
ajbmeb-1996	205	20	three	three	NUM
ajbmeb-1996	205	21	financial	financial	ADJ
ajbmeb-1996	205	22	parameters	parameter	NOUN
ajbmeb-1996	205	23	cash	cash	NOUN
ajbmeb-1996	205	24	conversion	conversion	NOUN
ajbmeb-1996	205	25	efficiency	efficiency	NOUN
ajbmeb-1996	205	26	days	day	NOUN
ajbmeb-1996	205	27	operating	operate	VERB
ajbmeb-1996	205	28	cycle	cycle	NOUN
ajbmeb-1996	205	29	and	and	CCONJ
ajbmeb-1996	205	30	days	day	NOUN
ajbmeb-1996	205	31	inventory	inventory	NOUN
ajbmeb-1996	205	32	and	and	CCONJ
ajbmeb-1996	205	33	by	by	ADP
ajbmeb-1996	205	34	assigning	assign	VERB
ajbmeb-1996	205	35	them	they	PRON
ajbmeb-1996	205	36	different	different	ADJ
ajbmeb-1996	205	37	weights	weight	NOUN
ajbmeb-1996	205	38	in	in	ADP
ajbmeb-1996	205	39	the	the	DET
ajbmeb-1996	205	40	overall	overall	ADJ
ajbmeb-1996	205	41	score	score	NOUN
ajbmeb-1996	205	42	,	,	PUNCT
ajbmeb-1996	205	43	to	to	PART
ajbmeb-1996	205	44	rank	rank	VERB
ajbmeb-1996	205	45	and	and	CCONJ
ajbmeb-1996	205	46	analyse	analyse	VERB
ajbmeb-1996	205	47	inventory	inventory	NOUN
ajbmeb-1996	205	48	management	management	NOUN
ajbmeb-1996	205	49	performance	performance	NOUN
ajbmeb-1996	205	50	.	.	PUNCT
ajbmeb-1996	206	1	this	this	DET
ajbmeb-1996	206	2	study	study	NOUN
ajbmeb-1996	206	3	provides	provide	VERB
ajbmeb-1996	206	4	the	the	DET
ajbmeb-1996	206	5	estimates	estimate	NOUN
ajbmeb-1996	206	6	by	by	ADP
ajbmeb-1996	206	7	using	use	VERB
ajbmeb-1996	206	8	data	datum	NOUN
ajbmeb-1996	206	9	of	of	ADP
ajbmeb-1996	206	10	427	427	NUM
ajbmeb-1996	206	11	companies	company	NOUN
ajbmeb-1996	206	12	over	over	ADP
ajbmeb-1996	206	13	the	the	DET
ajbmeb-1996	206	14	period	period	NOUN
ajbmeb-1996	206	15	199899	199899	NUM
ajbmeb-1996	206	16	to	to	ADP
ajbmeb-1996	206	17	200001	200001	NUM
ajbmeb-1996	206	18	for	for	ADP
ajbmeb-1996	206	19	each	each	DET
ajbmeb-1996	206	20	company	company	NOUN
ajbmeb-1996	206	21	and	and	CCONJ
ajbmeb-1996	206	22	for	for	ADP
ajbmeb-1996	206	23	each	each	DET
ajbmeb-1996	206	24	industry	industry	NOUN
ajbmeb-1996	206	25	.	.	PUNCT
ajbmeb-1996	207	1	the	the	DET
ajbmeb-1996	207	2	presence	presence	NOUN
ajbmeb-1996	207	3	of	of	ADP
ajbmeb-1996	207	4	these	these	DET
ajbmeb-1996	207	5	three	three	NUM
ajbmeb-1996	207	6	in	in	ADP
ajbmeb-1996	207	7	the	the	DET
ajbmeb-1996	207	8	overall	overall	ADJ
ajbmeb-1996	207	9	inventory	inventory	NOUN
ajbmeb-1996	207	10	performance	performance	NOUN
ajbmeb-1996	207	11	criterion	criterion	NOUN
ajbmeb-1996	207	12	not	not	PART
ajbmeb-1996	207	13	only	only	ADV
ajbmeb-1996	207	14	helps	help	VERB
ajbmeb-1996	207	15	in	in	ADP
ajbmeb-1996	207	16	performance	performance	NOUN
ajbmeb-1996	207	17	evaluation	evaluation	NOUN
ajbmeb-1996	207	18	but	but	CCONJ
ajbmeb-1996	207	19	also	also	ADV
ajbmeb-1996	207	20	will	will	AUX
ajbmeb-1996	207	21	capture	capture	VERB
ajbmeb-1996	207	22	the	the	DET
ajbmeb-1996	207	23	dynamics	dynamic	NOUN
ajbmeb-1996	207	24	of	of	ADP
ajbmeb-1996	207	25	risk	risk	NOUN
ajbmeb-1996	207	26	-	-	PUNCT
ajbmeb-1996	207	27	return	return	NOUN
ajbmeb-1996	207	28	tradeoff	tradeoff	NOUN
ajbmeb-1996	207	29	.	.	PUNCT
ajbmeb-1996	208	1	anichebe	anichebe	NOUN
ajbmeb-1996	208	2	and	and	CCONJ
ajbmeb-1996	208	3	agu	agu	NOUN
ajbmeb-1996	208	4	(	(	PUNCT
ajbmeb-1996	208	5	2017	2017	NUM
ajbmeb-1996	208	6	)	)	PUNCT
ajbmeb-1996	208	7	investigated	investigate	VERB
ajbmeb-1996	208	8	a	a	DET
ajbmeb-1996	208	9	research	research	NOUN
ajbmeb-1996	208	10	about	about	ADP
ajbmeb-1996	208	11	the	the	DET
ajbmeb-1996	208	12	effect	effect	NOUN
ajbmeb-1996	208	13	of	of	ADP
ajbmeb-1996	208	14	inventory	inventory	NOUN
ajbmeb-1996	208	15	management	management	NOUN
ajbmeb-1996	208	16	on	on	ADP
ajbmeb-1996	208	17	the	the	DET
ajbmeb-1996	208	18	pakistani	pakistani	ADJ
ajbmeb-1996	208	19	firms	firm	NOUN
ajbmeb-1996	208	20	.	.	PUNCT
ajbmeb-1996	209	1	a	a	DET
ajbmeb-1996	209	2	sample	sample	NOUN
ajbmeb-1996	209	3	of	of	ADP
ajbmeb-1996	209	4	94	94	NUM
ajbmeb-1996	209	5	pakistani	pakistani	ADJ
ajbmeb-1996	209	6	firms	firm	NOUN
ajbmeb-1996	209	7	listed	list	VERB
ajbmeb-1996	209	8	on	on	ADP
ajbmeb-1996	209	9	karachi	karachi	PROPN
ajbmeb-1996	209	10	stock	stock	PROPN
ajbmeb-1996	209	11	exchange	exchange	PROPN
ajbmeb-1996	209	12	from	from	ADP
ajbmeb-1996	209	13	different	different	ADJ
ajbmeb-1996	209	14	sectors	sector	NOUN
ajbmeb-1996	209	15	of	of	ADP
ajbmeb-1996	209	16	the	the	DET
ajbmeb-1996	209	17	pakistani	pakistani	ADJ
ajbmeb-1996	209	18	economy	economy	NOUN
ajbmeb-1996	209	19	for	for	ADP
ajbmeb-1996	209	20	a	a	DET
ajbmeb-1996	209	21	period	period	NOUN
ajbmeb-1996	209	22	of	of	ADP
ajbmeb-1996	209	23	6	6	NUM
ajbmeb-1996	209	24	years	year	NOUN
ajbmeb-1996	209	25	1999	1999	NUM
ajbmeb-1996	209	26	to	to	ADP
ajbmeb-1996	209	27	2004	2004	NUM
ajbmeb-1996	209	28	were	be	AUX
ajbmeb-1996	209	29	selected	select	VERB
ajbmeb-1996	209	30	.	.	PUNCT
ajbmeb-1996	210	1	the	the	DET
ajbmeb-1996	210	2	study	study	NOUN
ajbmeb-1996	210	3	considered	consider	VERB
ajbmeb-1996	210	4	inventory	inventory	NOUN
ajbmeb-1996	210	5	turnover	turnover	NOUN
ajbmeb-1996	210	6	in	in	ADP
ajbmeb-1996	210	7	days	day	NOUN
ajbmeb-1996	210	8	,	,	PUNCT
ajbmeb-1996	210	9	average	average	ADJ
ajbmeb-1996	210	10	collection	collection	NOUN
ajbmeb-1996	210	11	period	period	NOUN
ajbmeb-1996	210	12	,	,	PUNCT
ajbmeb-1996	210	13	average	average	ADJ
ajbmeb-1996	210	14	payment	payment	NOUN
ajbmeb-1996	210	15	period	period	NOUN
ajbmeb-1996	210	16	cash	cash	NOUN
ajbmeb-1996	210	17	conversion	conversion	NOUN
ajbmeb-1996	210	18	cycle	cycle	NOUN
ajbmeb-1996	210	19	,	,	PUNCT
ajbmeb-1996	210	20	as	as	ADP
ajbmeb-1996	210	21	independent	independent	ADJ
ajbmeb-1996	210	22	variables	variable	NOUN
ajbmeb-1996	210	23	,	,	PUNCT
ajbmeb-1996	210	24	and	and	CCONJ
ajbmeb-1996	210	25	net	net	ADJ
ajbmeb-1996	210	26	operating	operating	NOUN
ajbmeb-1996	210	27	profitability	profitability	NOUN
ajbmeb-1996	210	28	of	of	ADP
ajbmeb-1996	210	29	pakistani	pakistani	ADJ
ajbmeb-1996	210	30	firms	firm	NOUN
ajbmeb-1996	210	31	considered	consider	VERB
ajbmeb-1996	210	32	dependent	dependent	ADJ
ajbmeb-1996	210	33	variable	variable	NOUN
ajbmeb-1996	210	34	.	.	PUNCT
ajbmeb-1996	211	1	the	the	DET
ajbmeb-1996	211	2	current	current	ADJ
ajbmeb-1996	211	3	ratio	ratio	NOUN
ajbmeb-1996	211	4	was	be	AUX
ajbmeb-1996	211	5	considered	consider	VERB
ajbmeb-1996	211	6	as	as	ADP
ajbmeb-1996	211	7	a	a	DET
ajbmeb-1996	211	8	traditional	traditional	ADJ
ajbmeb-1996	211	9	measure	measure	NOUN
ajbmeb-1996	211	10	of	of	ADP
ajbmeb-1996	211	11	liquidity	liquidity	NOUN
ajbmeb-1996	211	12	,	,	PUNCT
ajbmeb-1996	211	13	while	while	SCONJ
ajbmeb-1996	211	14	the	the	DET
ajbmeb-1996	211	15	size	size	NOUN
ajbmeb-1996	211	16	of	of	ADP
ajbmeb-1996	211	17	the	the	DET
ajbmeb-1996	211	18	firm	firm	NOUN
ajbmeb-1996	211	19	(	(	PUNCT
ajbmeb-1996	211	20	natural	natural	ADJ
ajbmeb-1996	211	21	logarithm	logarithm	NOUN
ajbmeb-1996	211	22	of	of	ADP
ajbmeb-1996	211	23	sales	sale	NOUN
ajbmeb-1996	211	24	)	)	PUNCT
ajbmeb-1996	211	25	,	,	PUNCT
ajbmeb-1996	211	26	debt	debt	NOUN
ajbmeb-1996	211	27	ratio	ratio	NOUN
ajbmeb-1996	211	28	and	and	CCONJ
ajbmeb-1996	211	29	financial	financial	ADJ
ajbmeb-1996	211	30	assets	asset	NOUN
ajbmeb-1996	211	31	to	to	PART
ajbmeb-1996	211	32	total	total	ADJ
ajbmeb-1996	211	33	assets	asset	NOUN
ajbmeb-1996	211	34	ratio	ratio	NOUN
ajbmeb-1996	211	35	all	all	PRON
ajbmeb-1996	211	36	have	have	AUX
ajbmeb-1996	211	37	been	be	AUX
ajbmeb-1996	211	38	used	use	VERB
ajbmeb-1996	211	39	as	as	ADP
ajbmeb-1996	211	40	a	a	DET
ajbmeb-1996	211	41	control	control	NOUN
ajbmeb-1996	211	42	variable	variable	NOUN
ajbmeb-1996	211	43	.	.	PUNCT
ajbmeb-1996	212	1	panel	panel	NOUN
ajbmeb-1996	212	2	data	datum	NOUN
ajbmeb-1996	212	3	regression	regression	VERB
ajbmeb-1996	212	4	analysis	analysis	NOUN
ajbmeb-1996	212	5	of	of	ADP
ajbmeb-1996	212	6	cross	cross	ADJ
ajbmeb-1996	212	7	-	-	ADJ
ajbmeb-1996	212	8	sectional	sectional	ADJ
ajbmeb-1996	212	9	and	and	CCONJ
ajbmeb-1996	212	10	time	time	NOUN
ajbmeb-1996	212	11	series	series	PROPN
ajbmeb-1996	212	12	data	datum	NOUN
ajbmeb-1996	212	13	analysis	analysis	NOUN
ajbmeb-1996	212	14	was	be	AUX
ajbmeb-1996	212	15	used	use	VERB
ajbmeb-1996	212	16	which	which	PRON
ajbmeb-1996	212	17	are	be	AUX
ajbmeb-1996	212	18	the	the	DET
ajbmeb-1996	212	19	quantitative	quantitative	ADJ
ajbmeb-1996	212	20	(	(	PUNCT
ajbmeb-1996	212	21	pearson	pearson	PROPN
ajbmeb-1996	212	22	correlation	correlation	NOUN
ajbmeb-1996	212	23	model	model	NOUN
ajbmeb-1996	212	24	,	,	PUNCT
ajbmeb-1996	212	25	regression	regression	VERB
ajbmeb-1996	212	26	analysis	analysis	NOUN
ajbmeb-1996	212	27	)	)	PUNCT
ajbmeb-1996	212	28	and	and	CCONJ
ajbmeb-1996	212	29	the	the	DET
ajbmeb-1996	212	30	descriptive	descriptive	ADJ
ajbmeb-1996	212	31	using	use	VERB
ajbmeb-1996	212	32	spss	spss	NOUN
ajbmeb-1996	212	33	.	.	PUNCT
ajbmeb-1996	213	1	3.0	3.0	NUM
ajbmeb-1996	213	2	analytical	analytical	ADJ
ajbmeb-1996	213	3	framework	framework	NOUN
ajbmeb-1996	213	4	and	and	CCONJ
ajbmeb-1996	213	5	model	model	NOUN
ajbmeb-1996	213	6	specification	specification	NOUN
ajbmeb-1996	213	7	the	the	DET
ajbmeb-1996	213	8	ex	ex	NOUN
ajbmeb-1996	213	9	-	-	ADJ
ajbmeb-1996	213	10	post	post	ADJ
ajbmeb-1996	213	11	factor	factor	NOUN
ajbmeb-1996	213	12	research	research	NOUN
ajbmeb-1996	213	13	design	design	NOUN
ajbmeb-1996	213	14	is	be	AUX
ajbmeb-1996	213	15	used	use	VERB
ajbmeb-1996	213	16	in	in	ADP
ajbmeb-1996	213	17	this	this	DET
ajbmeb-1996	213	18	study	study	NOUN
ajbmeb-1996	213	19	due	due	ADP
ajbmeb-1996	213	20	to	to	ADP
ajbmeb-1996	213	21	the	the	DET
ajbmeb-1996	213	22	fact	fact	NOUN
ajbmeb-1996	213	23	that	that	SCONJ
ajbmeb-1996	213	24	the	the	DET
ajbmeb-1996	213	25	variables	variable	NOUN
ajbmeb-1996	213	26	can	can	AUX
ajbmeb-1996	213	27	not	not	PART
ajbmeb-1996	213	28	be	be	AUX
ajbmeb-1996	213	29	manipulated	manipulate	VERB
ajbmeb-1996	213	30	by	by	ADP
ajbmeb-1996	213	31	the	the	DET
ajbmeb-1996	213	32	researcher	researcher	NOUN
ajbmeb-1996	213	33	.	.	PUNCT
ajbmeb-1996	214	1	this	this	DET
ajbmeb-1996	214	2	method	method	NOUN
ajbmeb-1996	214	3	was	be	AUX
ajbmeb-1996	214	4	adopted	adopt	VERB
ajbmeb-1996	214	5	since	since	SCONJ
ajbmeb-1996	214	6	social	social	ADJ
ajbmeb-1996	214	7	scientific	scientific	ADJ
ajbmeb-1996	214	8	research	research	NOUN
ajbmeb-1996	214	9	problems	problem	NOUN
ajbmeb-1996	214	10	do	do	AUX
ajbmeb-1996	214	11	not	not	PART
ajbmeb-1996	214	12	lend	lend	VERB
ajbmeb-1996	214	13	themselves	themselves	PRON
ajbmeb-1996	214	14	to	to	ADP
ajbmeb-1996	214	15	experimental	experimental	ADJ
ajbmeb-1996	214	16	and	and	CCONJ
ajbmeb-1996	214	17	controlled	control	VERB
ajbmeb-1996	214	18	inquiry	inquiry	NOUN
ajbmeb-1996	214	19	of	of	ADP
ajbmeb-1996	214	20	the	the	DET
ajbmeb-1996	214	21	ex	ex	ADJ
ajbmeb-1996	214	22	-	-	ADJ
ajbmeb-1996	214	23	post	post	ADJ
ajbmeb-1996	214	24	factor	factor	NOUN
ajbmeb-1996	214	25	kind	kind	NOUN
ajbmeb-1996	214	26	.	.	PUNCT
ajbmeb-1996	215	1	also	also	ADV
ajbmeb-1996	215	2	,	,	PUNCT
ajbmeb-1996	215	3	this	this	DET
ajbmeb-1996	215	4	research	research	NOUN
ajbmeb-1996	215	5	design	design	NOUN
ajbmeb-1996	215	6	makes	make	VERB
ajbmeb-1996	215	7	it	it	PRON
ajbmeb-1996	215	8	impossible	impossible	ADJ
ajbmeb-1996	215	9	to	to	PART
ajbmeb-1996	215	10	select	select	VERB
ajbmeb-1996	215	11	,	,	PUNCT
ajbmeb-1996	215	12	control	control	NOUN
ajbmeb-1996	215	13	and	and	CCONJ
ajbmeb-1996	215	14	manipulate	manipulate	VERB
ajbmeb-1996	215	15	the	the	DET
ajbmeb-1996	215	16	factors	factor	NOUN
ajbmeb-1996	215	17	necessary	necessary	ADJ
ajbmeb-1996	215	18	to	to	PART
ajbmeb-1996	215	19	study	study	VERB
ajbmeb-1996	215	20	cause	cause	VERB
ajbmeb-1996	215	21	-	-	PUNCT
ajbmeb-1996	215	22	and	and	CCONJ
ajbmeb-1996	215	23	-	-	PUNCT
ajbmeb-1996	215	24	effect	effect	NOUN
ajbmeb-1996	215	25	relationships	relationship	NOUN
ajbmeb-1996	215	26	directly	directly	ADV
ajbmeb-1996	215	27	.	.	PUNCT
ajbmeb-1996	216	1	the	the	DET
ajbmeb-1996	216	2	population	population	NOUN
ajbmeb-1996	216	3	of	of	ADP
ajbmeb-1996	216	4	this	this	DET
ajbmeb-1996	216	5	study	study	NOUN
ajbmeb-1996	216	6	consists	consist	VERB
ajbmeb-1996	216	7	of	of	ADP
ajbmeb-1996	216	8	nigerian	nigerian	ADJ
ajbmeb-1996	216	9	listed	list	VERB
ajbmeb-1996	216	10	companies	company	NOUN
ajbmeb-1996	216	11	on	on	ADP
ajbmeb-1996	216	12	nigerian	nigerian	ADJ
ajbmeb-1996	216	13	stock	stock	NOUN
ajbmeb-1996	216	14	exchange	exchange	NOUN
ajbmeb-1996	216	15	as	as	ADP
ajbmeb-1996	216	16	at	at	ADP
ajbmeb-1996	216	17	31st	31st	NOUN
ajbmeb-1996	216	18	december	december	PROPN
ajbmeb-1996	216	19	,	,	PUNCT
ajbmeb-1996	216	20	2021	2021	NUM
ajbmeb-1996	216	21	.	.	PUNCT
ajbmeb-1996	217	1	the	the	DET
ajbmeb-1996	217	2	population	population	NOUN
ajbmeb-1996	217	3	comprises	comprise	VERB
ajbmeb-1996	217	4	of	of	ADP
ajbmeb-1996	217	5	one	one	NUM
ajbmeb-1996	217	6	hundred	hundred	NUM
ajbmeb-1996	217	7	and	and	CCONJ
ajbmeb-1996	217	8	fifty	fifty	NUM
ajbmeb-1996	217	9	six	six	NUM
ajbmeb-1996	217	10	(	(	PUNCT
ajbmeb-1996	217	11	156	156	NUM
ajbmeb-1996	217	12	)	)	PUNCT
ajbmeb-1996	217	13	firms	firm	NOUN
ajbmeb-1996	217	14	listed	list	VERB
ajbmeb-1996	217	15	on	on	ADP
ajbmeb-1996	217	16	nigerian	nigerian	ADJ
ajbmeb-1996	217	17	exchange	exchange	NOUN
ajbmeb-1996	217	18	group	group	NOUN
ajbmeb-1996	217	19	(	(	PUNCT
ajbmeb-1996	217	20	ngx	ngx	PROPN
ajbmeb-1996	217	21	)	)	PUNCT
ajbmeb-1996	217	22	.	.	PUNCT
ajbmeb-1996	218	1	since	since	SCONJ
ajbmeb-1996	218	2	the	the	DET
ajbmeb-1996	218	3	entire	entire	ADJ
ajbmeb-1996	218	4	listed	list	VERB
ajbmeb-1996	218	5	firms	firm	NOUN
ajbmeb-1996	218	6	can	can	AUX
ajbmeb-1996	218	7	not	not	PART
ajbmeb-1996	218	8	be	be	AUX
ajbmeb-1996	218	9	used	use	VERB
ajbmeb-1996	218	10	for	for	ADP
ajbmeb-1996	218	11	the	the	DET
ajbmeb-1996	218	12	study	study	NOUN
ajbmeb-1996	218	13	,	,	PUNCT
ajbmeb-1996	218	14	the	the	DET
ajbmeb-1996	218	15	study	study	NOUN
ajbmeb-1996	218	16	is	be	AUX
ajbmeb-1996	218	17	limited	limit	VERB
ajbmeb-1996	218	18	to	to	ADP
ajbmeb-1996	218	19	ten	ten	NUM
ajbmeb-1996	218	20	(	(	PUNCT
ajbmeb-1996	218	21	10	10	NUM
ajbmeb-1996	218	22	)	)	PUNCT
ajbmeb-1996	218	23	consumer	consumer	NOUN
ajbmeb-1996	218	24	goods	good	NOUN
ajbmeb-1996	218	25	firms	firm	NOUN
ajbmeb-1996	218	26	listed	list	VERB
ajbmeb-1996	218	27	on	on	ADP
ajbmeb-1996	218	28	the	the	DET
ajbmeb-1996	218	29	nigeria	nigeria	PROPN
ajbmeb-1996	218	30	exchange	exchange	PROPN
ajbmeb-1996	218	31	group	group	PROPN
ajbmeb-1996	218	32	(	(	PUNCT
ajbmeb-1996	218	33	ngx	ngx	PROPN
ajbmeb-1996	218	34	)	)	PUNCT
ajbmeb-1996	218	35	.	.	PUNCT
ajbmeb-1996	219	1	the	the	DET
ajbmeb-1996	219	2	basic	basic	ADJ
ajbmeb-1996	219	3	criteria	criterion	NOUN
ajbmeb-1996	219	4	of	of	ADP
ajbmeb-1996	219	5	selecting	select	VERB
ajbmeb-1996	219	6	these	these	DET
ajbmeb-1996	219	7	firms	firm	NOUN
ajbmeb-1996	219	8	are	be	AUX
ajbmeb-1996	219	9	the	the	DET
ajbmeb-1996	219	10	capitalization	capitalization	NOUN
ajbmeb-1996	219	11	prowess	prowess	NOUN
ajbmeb-1996	219	12	and	and	CCONJ
ajbmeb-1996	219	13	their	their	PRON
ajbmeb-1996	219	14	specialization	specialization	NOUN
ajbmeb-1996	219	15	.	.	PUNCT
ajbmeb-1996	220	1	in	in	ADP
ajbmeb-1996	220	2	selecting	select	VERB
ajbmeb-1996	220	3	the	the	DET
ajbmeb-1996	220	4	sample	sample	NOUN
ajbmeb-1996	220	5	,	,	PUNCT
ajbmeb-1996	220	6	purposive	purposive	ADJ
ajbmeb-1996	220	7	sample	sample	NOUN
ajbmeb-1996	220	8	technique	technique	NOUN
ajbmeb-1996	220	9	was	be	AUX
ajbmeb-1996	220	10	used	use	VERB
ajbmeb-1996	220	11	to	to	PART
ajbmeb-1996	220	12	derive	derive	VERB
ajbmeb-1996	220	13	the	the	DET
ajbmeb-1996	220	14	sample	sample	NOUN
ajbmeb-1996	220	15	size	size	NOUN
ajbmeb-1996	220	16	.	.	PUNCT
ajbmeb-1996	221	1	the	the	DET
ajbmeb-1996	221	2	purposive	purposive	ADJ
ajbmeb-1996	221	3	sampling	sampling	NOUN
ajbmeb-1996	221	4	was	be	AUX
ajbmeb-1996	221	5	used	use	VERB
ajbmeb-1996	221	6	to	to	PART
ajbmeb-1996	221	7	ensure	ensure	VERB
ajbmeb-1996	221	8	that	that	SCONJ
ajbmeb-1996	221	9	the	the	DET
ajbmeb-1996	221	10	sample	sample	NOUN
ajbmeb-1996	221	11	represents	represent	VERB
ajbmeb-1996	221	12	a	a	DET
ajbmeb-1996	221	13	diversity	diversity	NOUN
ajbmeb-1996	221	14	of	of	ADP
ajbmeb-1996	221	15	perspectives	perspective	NOUN
ajbmeb-1996	221	16	.	.	PUNCT
ajbmeb-1996	222	1	the	the	DET
ajbmeb-1996	222	2	secondary	secondary	ADJ
ajbmeb-1996	222	3	source	source	NOUN
ajbmeb-1996	222	4	of	of	ADP
ajbmeb-1996	222	5	data	datum	NOUN
ajbmeb-1996	222	6	collection	collection	NOUN
ajbmeb-1996	222	7	was	be	AUX
ajbmeb-1996	222	8	used	use	VERB
ajbmeb-1996	222	9	for	for	ADP
ajbmeb-1996	222	10	this	this	DET
ajbmeb-1996	222	11	study	study	NOUN
ajbmeb-1996	222	12	where	where	SCONJ
ajbmeb-1996	222	13	data	datum	NOUN
ajbmeb-1996	222	14	was	be	AUX
ajbmeb-1996	222	15	gathered	gather	VERB
ajbmeb-1996	222	16	from	from	ADP
ajbmeb-1996	222	17	audited	audit	VERB
ajbmeb-1996	222	18	annual	annual	ADJ
ajbmeb-1996	222	19	reports	report	NOUN
ajbmeb-1996	222	20	of	of	ADP
ajbmeb-1996	222	21	selected	select	VERB
ajbmeb-1996	222	22	consumer	consumer	NOUN
ajbmeb-1996	222	23	goods	good	NOUN
ajbmeb-1996	222	24	firms	firm	NOUN
ajbmeb-1996	222	25	listed	list	VERB
ajbmeb-1996	222	26	on	on	ADP
ajbmeb-1996	222	27	the	the	DET
ajbmeb-1996	222	28	nigeria	nigeria	PROPN
ajbmeb-1996	222	29	exchange	exchange	PROPN
ajbmeb-1996	222	30	group	group	PROPN
ajbmeb-1996	222	31	(	(	PUNCT
ajbmeb-1996	222	32	ngx	ngx	PROPN
ajbmeb-1996	222	33	)	)	PUNCT
ajbmeb-1996	222	34	.	.	PUNCT
ajbmeb-1996	223	1	however	however	ADV
ajbmeb-1996	223	2	,	,	PUNCT
ajbmeb-1996	223	3	for	for	ADP
ajbmeb-1996	223	4	the	the	DET
ajbmeb-1996	223	5	purpose	purpose	NOUN
ajbmeb-1996	223	6	of	of	ADP
ajbmeb-1996	223	7	this	this	DET
ajbmeb-1996	223	8	study	study	NOUN
ajbmeb-1996	223	9	,	,	PUNCT
ajbmeb-1996	223	10	10	10	NUM
ajbmeb-1996	223	11	years	year	NOUN
ajbmeb-1996	223	12	(	(	PUNCT
ajbmeb-1996	223	13	2012	2012	NUM
ajbmeb-1996	223	14	–	–	PUNCT
ajbmeb-1996	223	15	2021	2021	NUM
ajbmeb-1996	223	16	)	)	PUNCT
ajbmeb-1996	223	17	annual	annual	ADJ
ajbmeb-1996	223	18	reports	report	NOUN
ajbmeb-1996	223	19	of	of	ADP
ajbmeb-1996	223	20	the	the	DET
ajbmeb-1996	223	21	10	10	NUM
ajbmeb-1996	223	22	selected	select	VERB
ajbmeb-1996	223	23	american	american	ADJ
ajbmeb-1996	223	24	journal	journal	PROPN
ajbmeb-1996	223	25	of	of	ADP
ajbmeb-1996	223	26	business	business	NOUN
ajbmeb-1996	223	27	management	management	NOUN
ajbmeb-1996	223	28	,	,	PUNCT
ajbmeb-1996	223	29	economics	economic	NOUN
ajbmeb-1996	223	30	and	and	CCONJ
ajbmeb-1996	223	31	banking	banking	NOUN
ajbmeb-1996	223	32	volume	volume	NOUN
ajbmeb-1996	223	33	23	23	NUM
ajbmeb-1996	223	34	april	april	PROPN
ajbmeb-1996	223	35	2024	2024	NUM
ajbmeb-1996	223	36	p	p	NOUN
ajbmeb-1996	223	37	a	a	DET
ajbmeb-1996	223	38	g	g	NOUN
ajbmeb-1996	223	39	e	e	NOUN
ajbmeb-1996	223	40	|	|	ADV
ajbmeb-1996	223	41	77	77	NUM
ajbmeb-1996	223	42	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	223	43	consumer	consumer	NOUN
ajbmeb-1996	223	44	goods	good	NOUN
ajbmeb-1996	223	45	firms	firm	NOUN
ajbmeb-1996	223	46	were	be	AUX
ajbmeb-1996	223	47	adopted	adopt	VERB
ajbmeb-1996	223	48	.	.	PUNCT
ajbmeb-1996	224	1	the	the	DET
ajbmeb-1996	224	2	study	study	NOUN
ajbmeb-1996	224	3	used	use	VERB
ajbmeb-1996	224	4	ordinary	ordinary	ADJ
ajbmeb-1996	224	5	least	least	ADJ
ajbmeb-1996	224	6	square	square	ADJ
ajbmeb-1996	224	7	(	(	PUNCT
ajbmeb-1996	224	8	ols	ol	NOUN
ajbmeb-1996	224	9	)	)	PUNCT
ajbmeb-1996	224	10	regression	regression	VERB
ajbmeb-1996	224	11	analysis	analysis	NOUN
ajbmeb-1996	224	12	method	method	NOUN
ajbmeb-1996	224	13	to	to	PART
ajbmeb-1996	224	14	investigate	investigate	VERB
ajbmeb-1996	224	15	the	the	DET
ajbmeb-1996	224	16	impact	impact	NOUN
ajbmeb-1996	224	17	of	of	ADP
ajbmeb-1996	224	18	independent	independent	ADJ
ajbmeb-1996	224	19	variables	variable	NOUN
ajbmeb-1996	224	20	on	on	ADP
ajbmeb-1996	224	21	dependent	dependent	ADJ
ajbmeb-1996	224	22	variable	variable	NOUN
ajbmeb-1996	224	23	.	.	PUNCT
ajbmeb-1996	225	1	a	a	DET
ajbmeb-1996	225	2	multiple	multiple	ADJ
ajbmeb-1996	225	3	linear	linear	ADJ
ajbmeb-1996	225	4	regression	regression	NOUN
ajbmeb-1996	225	5	model	model	NOUN
ajbmeb-1996	225	6	was	be	AUX
ajbmeb-1996	225	7	used	use	VERB
ajbmeb-1996	225	8	to	to	PART
ajbmeb-1996	225	9	establish	establish	VERB
ajbmeb-1996	225	10	the	the	DET
ajbmeb-1996	225	11	significance	significance	NOUN
ajbmeb-1996	225	12	of	of	ADP
ajbmeb-1996	225	13	the	the	DET
ajbmeb-1996	225	14	model	model	NOUN
ajbmeb-1996	225	15	.	.	PUNCT
ajbmeb-1996	226	1	the	the	DET
ajbmeb-1996	226	2	results	result	NOUN
ajbmeb-1996	226	3	obtained	obtain	VERB
ajbmeb-1996	226	4	from	from	ADP
ajbmeb-1996	226	5	the	the	DET
ajbmeb-1996	226	6	model	model	NOUN
ajbmeb-1996	226	7	are	be	AUX
ajbmeb-1996	226	8	presented	present	VERB
ajbmeb-1996	226	9	in	in	ADP
ajbmeb-1996	226	10	tables	table	NOUN
ajbmeb-1996	226	11	to	to	PART
ajbmeb-1996	226	12	aid	aid	VERB
ajbmeb-1996	226	13	and	and	CCONJ
ajbmeb-1996	226	14	ease	ease	VERB
ajbmeb-1996	226	15	the	the	DET
ajbmeb-1996	226	16	analysis	analysis	NOUN
ajbmeb-1996	226	17	.	.	PUNCT
ajbmeb-1996	227	1	model	model	NOUN
ajbmeb-1996	227	2	specification	specification	NOUN
ajbmeb-1996	227	3	the	the	DET
ajbmeb-1996	227	4	study	study	NOUN
ajbmeb-1996	227	5	employed	employ	VERB
ajbmeb-1996	227	6	multiple	multiple	ADJ
ajbmeb-1996	227	7	regression	regression	NOUN
ajbmeb-1996	227	8	technique	technique	NOUN
ajbmeb-1996	227	9	of	of	ADP
ajbmeb-1996	227	10	analysis	analysis	NOUN
ajbmeb-1996	227	11	using	use	VERB
ajbmeb-1996	227	12	least	least	ADJ
ajbmeb-1996	227	13	squares	square	NOUN
ajbmeb-1996	227	14	regression	regression	NOUN
ajbmeb-1996	227	15	estimation	estimation	NOUN
ajbmeb-1996	227	16	.	.	PUNCT
ajbmeb-1996	228	1	this	this	DET
ajbmeb-1996	228	2	method	method	NOUN
ajbmeb-1996	228	3	was	be	AUX
ajbmeb-1996	228	4	adopted	adopt	VERB
ajbmeb-1996	228	5	because	because	SCONJ
ajbmeb-1996	228	6	it	it	PRON
ajbmeb-1996	228	7	enhance	enhance	VERB
ajbmeb-1996	228	8	easy	easy	ADJ
ajbmeb-1996	228	9	presentation	presentation	NOUN
ajbmeb-1996	228	10	and	and	CCONJ
ajbmeb-1996	228	11	interpretation	interpretation	NOUN
ajbmeb-1996	228	12	of	of	ADP
ajbmeb-1996	228	13	data	data	PROPN
ajbmeb-1996	228	14	.	.	PUNCT
ajbmeb-1996	229	1	the	the	DET
ajbmeb-1996	229	2	empirical	empirical	ADJ
ajbmeb-1996	229	3	model	model	NOUN
ajbmeb-1996	229	4	of	of	ADP
ajbmeb-1996	229	5	the	the	DET
ajbmeb-1996	229	6	study	study	NOUN
ajbmeb-1996	229	7	is	be	AUX
ajbmeb-1996	229	8	mathematically	mathematically	ADV
ajbmeb-1996	229	9	expressed	express	VERB
ajbmeb-1996	229	10	as	as	SCONJ
ajbmeb-1996	229	11	follows	follow	VERB
ajbmeb-1996	229	12	;	;	PUNCT
ajbmeb-1996	229	13	pfrmit	pfrmit	NOUN
ajbmeb-1996	229	14	=	=	PUNCT
ajbmeb-1996	230	1	β0	β0	NOUN
ajbmeb-1996	231	1	+	+	CCONJ
ajbmeb-1996	231	2	β1rvpdit	β1rvpdit	NOUN
ajbmeb-1996	231	3	+	+	PUNCT
ajbmeb-1996	231	4	β2pbpdit	β2pbpdit	NOUN
ajbmeb-1996	232	1	+	+	CCONJ
ajbmeb-1996	232	2	β3ivdyit	β3ivdyit	PROPN
ajbmeb-1996	232	3	+	+	CCONJ
ajbmeb-1996	232	4	ɛit	ɛit	NOUN
ajbmeb-1996	232	5	β0	β0	NOUN
ajbmeb-1996	232	6	=	=	PUNCT
ajbmeb-1996	232	7	constant	constant	ADJ
ajbmeb-1996	232	8	β1β3	β1β3	PUNCT
ajbmeb-1996	233	1	=	=	SYM
ajbmeb-1996	233	2	coefficient	coefficient	NOUN
ajbmeb-1996	233	3	of	of	ADP
ajbmeb-1996	233	4	parameters	parameter	NOUN
ajbmeb-1996	233	5	estimated	estimate	VERB
ajbmeb-1996	233	6	pfrm	pfrm	NOUN
ajbmeb-1996	233	7	=	=	SYM
ajbmeb-1996	233	8	firm	firm	ADJ
ajbmeb-1996	233	9	financial	financial	ADJ
ajbmeb-1996	233	10	performance	performance	NOUN
ajbmeb-1996	233	11	rvpd	rvpd	ADJ
ajbmeb-1996	233	12	=	=	SYM
ajbmeb-1996	233	13	receivable	receivable	ADJ
ajbmeb-1996	233	14	period	period	NOUN
ajbmeb-1996	233	15	pbpd	pbpd	NOUN
ajbmeb-1996	233	16	=	=	NOUN
ajbmeb-1996	233	17	payable	payable	ADJ
ajbmeb-1996	233	18	period	period	NOUN
ajbmeb-1996	233	19	ivdy	ivdy	NOUN
ajbmeb-1996	233	20	=	=	SYM
ajbmeb-1996	233	21	inventory	inventory	NOUN
ajbmeb-1996	233	22	days	day	NOUN
ajbmeb-1996	233	23	ɛit	ɛit	NOUN
ajbmeb-1996	233	24	=	=	NOUN
ajbmeb-1996	233	25	error	error	NOUN
ajbmeb-1996	233	26	term	term	NOUN
ajbmeb-1996	233	27	4.0	4.0	NUM
ajbmeb-1996	233	28	estimation	estimation	NOUN
ajbmeb-1996	233	29	techniques	technique	NOUN
ajbmeb-1996	233	30	and	and	CCONJ
ajbmeb-1996	233	31	discussion	discussion	NOUN
ajbmeb-1996	233	32	of	of	ADP
ajbmeb-1996	233	33	findings	finding	NOUN
ajbmeb-1996	233	34	table	table	NOUN
ajbmeb-1996	233	35	4.1	4.1	NUM
ajbmeb-1996	233	36	:	:	PUNCT
ajbmeb-1996	233	37	descriptive	descriptive	ADJ
ajbmeb-1996	233	38	statistics	statistic	NOUN
ajbmeb-1996	233	39	variable	variable	ADJ
ajbmeb-1996	233	40	obs	obs	PROPN
ajbmeb-1996	233	41	mean	mean	VERB
ajbmeb-1996	233	42	std	std	PROPN
ajbmeb-1996	233	43	.	.	PROPN
ajbmeb-1996	234	1	dev	dev	PROPN
ajbmeb-1996	234	2	.	.	PUNCT
ajbmeb-1996	235	1	min	min	PROPN
ajbmeb-1996	235	2	max	max	PROPN
ajbmeb-1996	235	3	pr(skewness	pr(skewness	PROPN
ajbmeb-1996	235	4	)	)	PUNCT
ajbmeb-1996	235	5	pr(kurtosis	pr(kurtosis	NOUN
ajbmeb-1996	235	6	)	)	PUNCT
ajbmeb-1996	235	7	prob	prob	NOUN
ajbmeb-1996	235	8	>	>	X
ajbmeb-1996	235	9	chi2	chi2	PROPN
ajbmeb-1996	235	10	pfrm	pfrm	PROPN
ajbmeb-1996	235	11	78	78	NUM
ajbmeb-1996	235	12	7.339359	7.339359	NUM
ajbmeb-1996	235	13	.482306	.482306	NOUN
ajbmeb-1996	236	1	6.54	6.54	NUM
ajbmeb-1996	236	2	8.39	8.39	NUM
ajbmeb-1996	236	3	0.0566	0.0566	NUM
ajbmeb-1996	236	4	0.0006	0.0006	NUM
ajbmeb-1996	236	5	0.0064	0.0064	NUM
ajbmeb-1996	236	6	rvpd	rvpd	ADJ
ajbmeb-1996	236	7	78	78	NUM
ajbmeb-1996	236	8	88.68844	88.68844	NUM
ajbmeb-1996	236	9	8.998392	8.998392	NUM
ajbmeb-1996	236	10	57.55	57.55	NUM
ajbmeb-1996	236	11	98.68	98.68	NUM
ajbmeb-1996	236	12	0.0000	0.0000	NUM
ajbmeb-1996	236	13	0.0165	0.0165	NUM
ajbmeb-1996	236	14	0.0001	0.0001	NUM
ajbmeb-1996	236	15	pbpd	pbpd	NOUN
ajbmeb-1996	236	16	78	78	NUM
ajbmeb-1996	236	17	73.20692	73.20692	NUM
ajbmeb-1996	236	18	14.59759	14.59759	NUM
ajbmeb-1996	236	19	43.04	43.04	NUM
ajbmeb-1996	236	20	100	100	NUM
ajbmeb-1996	236	21	0.0997	0.0997	NUM
ajbmeb-1996	236	22	0.0244	0.0244	NUM
ajbmeb-1996	236	23	0.0540	0.0540	NUM
ajbmeb-1996	236	24	ivdy	ivdy	NOUN
ajbmeb-1996	236	25	78	78	NUM
ajbmeb-1996	236	26	6.897821	6.897821	NUM
ajbmeb-1996	236	27	.5202812	.5202812	NUM
ajbmeb-1996	236	28	5.82	5.82	NUM
ajbmeb-1996	236	29	7.88	7.88	NUM
ajbmeb-1996	236	30	0.0199	0.0199	NUM
ajbmeb-1996	236	31	0.1723	0.1723	NUM
ajbmeb-1996	236	32	0.0282	0.0282	NUM
ajbmeb-1996	236	33	source	source	NOUN
ajbmeb-1996	236	34	:	:	PUNCT
ajbmeb-1996	236	35	researcher	researcher	NOUN
ajbmeb-1996	236	36	’s	’s	PART
ajbmeb-1996	236	37	computation	computation	NOUN
ajbmeb-1996	236	38	using	use	VERB
ajbmeb-1996	236	39	stata	stata	NOUN
ajbmeb-1996	236	40	table	table	NOUN
ajbmeb-1996	236	41	4.1	4.1	NUM
ajbmeb-1996	236	42	presents	present	VERB
ajbmeb-1996	236	43	the	the	DET
ajbmeb-1996	236	44	summary	summary	NOUN
ajbmeb-1996	236	45	of	of	ADP
ajbmeb-1996	236	46	the	the	DET
ajbmeb-1996	236	47	descriptive	descriptive	ADJ
ajbmeb-1996	236	48	statistics	statistic	NOUN
ajbmeb-1996	236	49	for	for	ADP
ajbmeb-1996	236	50	the	the	DET
ajbmeb-1996	236	51	dependent	dependent	ADJ
ajbmeb-1996	236	52	and	and	CCONJ
ajbmeb-1996	236	53	independent	independent	ADJ
ajbmeb-1996	236	54	variables	variable	NOUN
ajbmeb-1996	236	55	for	for	ADP
ajbmeb-1996	236	56	seven	seven	NUM
ajbmeb-1996	236	57	seventy	seventy	NUM
ajbmeb-1996	236	58	-	-	PUNCT
ajbmeb-1996	236	59	seven	seven	NUM
ajbmeb-1996	236	60	(	(	PUNCT
ajbmeb-1996	236	61	77	77	NUM
ajbmeb-1996	236	62	)	)	PUNCT
ajbmeb-1996	236	63	observations	observation	NOUN
ajbmeb-1996	236	64	.	.	PUNCT
ajbmeb-1996	237	1	it	it	PRON
ajbmeb-1996	237	2	shows	show	VERB
ajbmeb-1996	237	3	that	that	SCONJ
ajbmeb-1996	237	4	performance	performance	NOUN
ajbmeb-1996	237	5	measure	measure	NOUN
ajbmeb-1996	237	6	has	have	VERB
ajbmeb-1996	237	7	a	a	DET
ajbmeb-1996	237	8	mean	mean	ADJ
ajbmeb-1996	237	9	value	value	NOUN
ajbmeb-1996	237	10	of	of	ADP
ajbmeb-1996	237	11	about	about	ADP
ajbmeb-1996	237	12	7.3394	7.3394	NUM
ajbmeb-1996	237	13	and	and	CCONJ
ajbmeb-1996	237	14	a	a	DET
ajbmeb-1996	237	15	standard	standard	ADJ
ajbmeb-1996	237	16	deviation	deviation	NOUN
ajbmeb-1996	237	17	of	of	ADP
ajbmeb-1996	237	18	about	about	ADP
ajbmeb-1996	237	19	0.4823	0.4823	NUM
ajbmeb-1996	237	20	.	.	PUNCT
ajbmeb-1996	238	1	the	the	DET
ajbmeb-1996	238	2	maximum	maximum	ADJ
ajbmeb-1996	238	3	value	value	NOUN
ajbmeb-1996	238	4	of	of	ADP
ajbmeb-1996	238	5	the	the	DET
ajbmeb-1996	238	6	variable	variable	NOUN
ajbmeb-1996	238	7	is	be	AUX
ajbmeb-1996	238	8	8.39	8.39	NUM
ajbmeb-1996	238	9	while	while	SCONJ
ajbmeb-1996	238	10	the	the	DET
ajbmeb-1996	238	11	minimum	minimum	NOUN
ajbmeb-1996	238	12	is	be	AUX
ajbmeb-1996	238	13	6.54	6.54	NUM
ajbmeb-1996	238	14	.	.	PUNCT
ajbmeb-1996	239	1	the	the	DET
ajbmeb-1996	239	2	maximum	maximum	ADJ
ajbmeb-1996	239	3	values	value	NOUN
ajbmeb-1996	239	4	for	for	ADP
ajbmeb-1996	239	5	all	all	DET
ajbmeb-1996	239	6	other	other	ADJ
ajbmeb-1996	239	7	variables	variable	NOUN
ajbmeb-1996	239	8	are	be	AUX
ajbmeb-1996	239	9	98.68	98.68	NUM
ajbmeb-1996	239	10	,	,	PUNCT
ajbmeb-1996	239	11	100	100	NUM
ajbmeb-1996	239	12	and	and	CCONJ
ajbmeb-1996	239	13	7.88	7.88	NUM
ajbmeb-1996	239	14	the	the	DET
ajbmeb-1996	239	15	minimum	minimum	NOUN
ajbmeb-1996	239	16	for	for	ADP
ajbmeb-1996	239	17	all	all	DET
ajbmeb-1996	239	18	the	the	DET
ajbmeb-1996	239	19	variables	variable	NOUN
ajbmeb-1996	239	20	are	be	AUX
ajbmeb-1996	239	21	57.55	57.55	NUM
ajbmeb-1996	239	22	,	,	PUNCT
ajbmeb-1996	239	23	43.04	43.04	NUM
ajbmeb-1996	239	24	and	and	CCONJ
ajbmeb-1996	239	25	5.82	5.82	NUM
ajbmeb-1996	239	26	respectively	respectively	ADV
ajbmeb-1996	239	27	.	.	PUNCT
ajbmeb-1996	240	1	for	for	ADP
ajbmeb-1996	240	2	receivable	receivable	ADJ
ajbmeb-1996	240	3	period	period	NOUN
ajbmeb-1996	240	4	,	,	PUNCT
ajbmeb-1996	240	5	mean	mean	ADJ
ajbmeb-1996	240	6	value	value	NOUN
ajbmeb-1996	240	7	is	be	AUX
ajbmeb-1996	240	8	88.688	88.688	NUM
ajbmeb-1996	240	9	and	and	CCONJ
ajbmeb-1996	240	10	standard	standard	ADJ
ajbmeb-1996	240	11	deviation	deviation	NOUN
ajbmeb-1996	240	12	of	of	ADP
ajbmeb-1996	240	13	8.998	8.998	NUM
ajbmeb-1996	240	14	.	.	PUNCT
ajbmeb-1996	241	1	the	the	DET
ajbmeb-1996	241	2	corresponding	correspond	VERB
ajbmeb-1996	241	3	values	value	NOUN
ajbmeb-1996	241	4	for	for	ADP
ajbmeb-1996	241	5	the	the	DET
ajbmeb-1996	241	6	others	other	NOUN
ajbmeb-1996	241	7	are	be	AUX
ajbmeb-1996	241	8	:	:	PUNCT
ajbmeb-1996	241	9	payable	payable	ADJ
ajbmeb-1996	241	10	period	period	NOUN
ajbmeb-1996	241	11	,	,	PUNCT
ajbmeb-1996	241	12	73.2069	73.2069	NUM
ajbmeb-1996	241	13	and	and	CCONJ
ajbmeb-1996	241	14	14.598	14.598	NUM
ajbmeb-1996	241	15	respectively	respectively	ADV
ajbmeb-1996	241	16	;	;	PUNCT
ajbmeb-1996	241	17	inventory	inventory	NOUN
ajbmeb-1996	241	18	days	day	NOUN
ajbmeb-1996	241	19	6.8978	6.8978	NUM
ajbmeb-1996	241	20	and	and	CCONJ
ajbmeb-1996	241	21	0.5202	0.5202	NOUN
ajbmeb-1996	241	22	respectively	respectively	ADV
ajbmeb-1996	241	23	.	.	PUNCT
ajbmeb-1996	242	1	the	the	DET
ajbmeb-1996	242	2	p	p	NOUN
ajbmeb-1996	242	3	-	-	PUNCT
ajbmeb-1996	242	4	values	value	NOUN
ajbmeb-1996	242	5	of	of	ADP
ajbmeb-1996	242	6	the	the	DET
ajbmeb-1996	242	7	skewness	skewness	NOUN
ajbmeb-1996	242	8	and	and	CCONJ
ajbmeb-1996	242	9	kurtosis	kurtosis	VERB
ajbmeb-1996	242	10	statistics	statistic	NOUN
ajbmeb-1996	242	11	show	show	VERB
ajbmeb-1996	242	12	that	that	SCONJ
ajbmeb-1996	242	13	nearly	nearly	ADV
ajbmeb-1996	242	14	in	in	ADP
ajbmeb-1996	242	15	all	all	DET
ajbmeb-1996	242	16	the	the	DET
ajbmeb-1996	242	17	cases	case	NOUN
ajbmeb-1996	242	18	the	the	DET
ajbmeb-1996	242	19	data	datum	NOUN
ajbmeb-1996	242	20	are	be	AUX
ajbmeb-1996	242	21	judged	judge	VERB
ajbmeb-1996	242	22	to	to	PART
ajbmeb-1996	242	23	be	be	AUX
ajbmeb-1996	242	24	normally	normally	ADV
ajbmeb-1996	242	25	distributed	distribute	VERB
ajbmeb-1996	242	26	at	at	ADP
ajbmeb-1996	242	27	5	5	NUM
ajbmeb-1996	242	28	%	%	NOUN
ajbmeb-1996	242	29	level	level	NOUN
ajbmeb-1996	242	30	of	of	ADP
ajbmeb-1996	242	31	significance	significance	NOUN
ajbmeb-1996	242	32	.	.	PUNCT
ajbmeb-1996	243	1	table	table	NOUN
ajbmeb-1996	243	2	4.2	4.2	NUM
ajbmeb-1996	243	3	:	:	PUNCT
ajbmeb-1996	243	4	correlation	correlation	NOUN
ajbmeb-1996	243	5	matrix	matrix	NOUN
ajbmeb-1996	243	6	pfrm	pfrm	NOUN
ajbmeb-1996	243	7	rvpd	rvpd	ADJ
ajbmeb-1996	243	8	pbpd	pbpd	PROPN
ajbmeb-1996	243	9	ivdy	ivdy	NOUN
ajbmeb-1996	243	10	pfrm	pfrm	PROPN
ajbmeb-1996	243	11	1.0000	1.0000	NUM
ajbmeb-1996	243	12	rvpd	rvpd	ADJ
ajbmeb-1996	243	13	0.5947	0.5947	NUM
ajbmeb-1996	243	14	1.0000	1.0000	NUM
ajbmeb-1996	243	15	pbpd	pbpd	NOUN
ajbmeb-1996	243	16	0.0351	0.0351	NUM
ajbmeb-1996	243	17	-0.2159	-0.2159	NOUN
ajbmeb-1996	243	18	1.0000	1.0000	NUM
ajbmeb-1996	243	19	ivdy	ivdy	NOUN
ajbmeb-1996	243	20	0.9289	0.9289	NUM
ajbmeb-1996	243	21	0.6465	0.6465	NUM
ajbmeb-1996	243	22	-0.0866	-0.0866	NOUN
ajbmeb-1996	243	23	1.0000	1.0000	NUM
ajbmeb-1996	243	24	source	source	NOUN
ajbmeb-1996	243	25	:	:	PUNCT
ajbmeb-1996	243	26	researcher	researcher	NOUN
ajbmeb-1996	243	27	’s	’s	PART
ajbmeb-1996	243	28	computation	computation	NOUN
ajbmeb-1996	243	29	using	use	VERB
ajbmeb-1996	243	30	stata	stata	PROPN
ajbmeb-1996	243	31	american	american	PROPN
ajbmeb-1996	243	32	journal	journal	PROPN
ajbmeb-1996	243	33	of	of	ADP
ajbmeb-1996	243	34	business	business	NOUN
ajbmeb-1996	243	35	management	management	NOUN
ajbmeb-1996	243	36	,	,	PUNCT
ajbmeb-1996	243	37	economics	economic	NOUN
ajbmeb-1996	243	38	and	and	CCONJ
ajbmeb-1996	243	39	banking	banking	NOUN
ajbmeb-1996	243	40	volume	volume	NOUN
ajbmeb-1996	243	41	23	23	NUM
ajbmeb-1996	243	42	april	april	PROPN
ajbmeb-1996	243	43	2024	2024	NUM
ajbmeb-1996	243	44	p	p	NOUN
ajbmeb-1996	243	45	a	a	DET
ajbmeb-1996	243	46	g	g	NOUN
ajbmeb-1996	243	47	e	e	NOUN
ajbmeb-1996	243	48	|	|	ADV
ajbmeb-1996	243	49	78	78	NUM
ajbmeb-1996	243	50	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	243	51	table	table	NOUN
ajbmeb-1996	243	52	4.2	4.2	NUM
ajbmeb-1996	243	53	shows	show	VERB
ajbmeb-1996	243	54	that	that	SCONJ
ajbmeb-1996	243	55	there	there	PRON
ajbmeb-1996	243	56	are	be	VERB
ajbmeb-1996	243	57	mixed	mixed	ADJ
ajbmeb-1996	243	58	correlations	correlation	NOUN
ajbmeb-1996	243	59	between	between	ADP
ajbmeb-1996	243	60	the	the	DET
ajbmeb-1996	243	61	various	various	ADJ
ajbmeb-1996	243	62	variables	variable	NOUN
ajbmeb-1996	243	63	used	use	VERB
ajbmeb-1996	243	64	in	in	ADP
ajbmeb-1996	243	65	the	the	DET
ajbmeb-1996	243	66	study	study	NOUN
ajbmeb-1996	243	67	.	.	PUNCT
ajbmeb-1996	244	1	the	the	DET
ajbmeb-1996	244	2	table	table	NOUN
ajbmeb-1996	244	3	shows	show	VERB
ajbmeb-1996	244	4	positive	positive	ADJ
ajbmeb-1996	244	5	correlations	correlation	NOUN
ajbmeb-1996	244	6	between	between	ADP
ajbmeb-1996	244	7	performance	performance	NOUN
ajbmeb-1996	244	8	measure	measure	NOUN
ajbmeb-1996	244	9	and	and	CCONJ
ajbmeb-1996	244	10	payable	payable	ADJ
ajbmeb-1996	244	11	period	period	NOUN
ajbmeb-1996	244	12	and	and	CCONJ
ajbmeb-1996	244	13	the	the	DET
ajbmeb-1996	244	14	other	other	ADJ
ajbmeb-1996	244	15	two	two	NUM
ajbmeb-1996	244	16	.	.	PUNCT
ajbmeb-1996	245	1	no	no	DET
ajbmeb-1996	245	2	two	two	NUM
ajbmeb-1996	245	3	of	of	ADP
ajbmeb-1996	245	4	the	the	DET
ajbmeb-1996	245	5	explanatory	explanatory	ADJ
ajbmeb-1996	245	6	variables	variable	NOUN
ajbmeb-1996	245	7	are	be	AUX
ajbmeb-1996	245	8	perfectly	perfectly	ADV
ajbmeb-1996	245	9	correlated	correlate	VERB
ajbmeb-1996	245	10	or	or	CCONJ
ajbmeb-1996	245	11	nearly	nearly	ADV
ajbmeb-1996	245	12	so	so	ADV
ajbmeb-1996	245	13	.	.	PUNCT
ajbmeb-1996	246	1	thus	thus	ADV
ajbmeb-1996	246	2	,	,	PUNCT
ajbmeb-1996	246	3	the	the	DET
ajbmeb-1996	246	4	problem	problem	NOUN
ajbmeb-1996	246	5	of	of	ADP
ajbmeb-1996	246	6	multicolinearity	multicolinearity	NOUN
ajbmeb-1996	246	7	is	be	AUX
ajbmeb-1996	246	8	absent	absent	ADJ
ajbmeb-1996	246	9	in	in	ADP
ajbmeb-1996	246	10	this	this	DET
ajbmeb-1996	246	11	model	model	NOUN
ajbmeb-1996	246	12	.	.	PUNCT
ajbmeb-1996	247	1	4.1	4.1	NUM
ajbmeb-1996	247	2	testing	testing	NOUN
ajbmeb-1996	247	3	of	of	ADP
ajbmeb-1996	247	4	hypotheses	hypothesis	NOUN
ajbmeb-1996	247	5	test	test	NOUN
ajbmeb-1996	247	6	statistic	statistic	VERB
ajbmeb-1996	247	7	the	the	DET
ajbmeb-1996	247	8	statistical	statistical	ADJ
ajbmeb-1996	247	9	tool	tool	NOUN
ajbmeb-1996	247	10	used	use	VERB
ajbmeb-1996	247	11	in	in	ADP
ajbmeb-1996	247	12	testing	test	VERB
ajbmeb-1996	247	13	the	the	DET
ajbmeb-1996	247	14	stated	state	VERB
ajbmeb-1996	247	15	hypotheses	hypothesis	NOUN
ajbmeb-1996	247	16	is	be	AUX
ajbmeb-1996	247	17	the	the	DET
ajbmeb-1996	247	18	regression	regression	NOUN
ajbmeb-1996	247	19	test	test	NOUN
ajbmeb-1996	247	20	procedure	procedure	NOUN
ajbmeb-1996	247	21	which	which	PRON
ajbmeb-1996	247	22	uses	use	VERB
ajbmeb-1996	247	23	the	the	DET
ajbmeb-1996	247	24	individual	individual	ADJ
ajbmeb-1996	247	25	significance	significance	NOUN
ajbmeb-1996	247	26	test	test	NOUN
ajbmeb-1996	247	27	(	(	PUNCT
ajbmeb-1996	247	28	t	t	NOUN
ajbmeb-1996	247	29	-	-	PUNCT
ajbmeb-1996	247	30	test	test	NOUN
ajbmeb-1996	247	31	)	)	PUNCT
ajbmeb-1996	247	32	and	and	CCONJ
ajbmeb-1996	247	33	the	the	DET
ajbmeb-1996	247	34	overall	overall	ADJ
ajbmeb-1996	247	35	significance	significance	NOUN
ajbmeb-1996	247	36	test	test	NOUN
ajbmeb-1996	247	37	(	(	PUNCT
ajbmeb-1996	247	38	chi	chi	NOUN
ajbmeb-1996	247	39	-	-	PUNCT
ajbmeb-1996	247	40	squared	square	VERB
ajbmeb-1996	247	41	-	-	PUNCT
ajbmeb-1996	247	42	test	test	NOUN
ajbmeb-1996	247	43	)	)	PUNCT
ajbmeb-1996	247	44	.	.	PUNCT
ajbmeb-1996	248	1	the	the	DET
ajbmeb-1996	248	2	goodness	goodness	NOUN
ajbmeb-1996	248	3	of	of	ADP
ajbmeb-1996	248	4	fit	fit	NOUN
ajbmeb-1996	248	5	of	of	ADP
ajbmeb-1996	248	6	the	the	DET
ajbmeb-1996	248	7	model	model	NOUN
ajbmeb-1996	248	8	is	be	AUX
ajbmeb-1996	248	9	tested	test	VERB
ajbmeb-1996	248	10	using	use	VERB
ajbmeb-1996	248	11	the	the	DET
ajbmeb-1996	248	12	coefficient	coefficient	NOUN
ajbmeb-1996	248	13	of	of	ADP
ajbmeb-1996	248	14	determination	determination	NOUN
ajbmeb-1996	248	15	.	.	PUNCT
ajbmeb-1996	249	1	the	the	DET
ajbmeb-1996	249	2	estimation	estimation	NOUN
ajbmeb-1996	249	3	of	of	ADP
ajbmeb-1996	249	4	these	these	DET
ajbmeb-1996	249	5	statistics	statistic	NOUN
ajbmeb-1996	249	6	is	be	AUX
ajbmeb-1996	249	7	done	do	VERB
ajbmeb-1996	249	8	using	use	VERB
ajbmeb-1996	249	9	the	the	DET
ajbmeb-1996	249	10	stata	stata	NOUN
ajbmeb-1996	249	11	computer	computer	NOUN
ajbmeb-1996	249	12	software	software	NOUN
ajbmeb-1996	249	13	.	.	PUNCT
ajbmeb-1996	250	1	significance	significance	NOUN
ajbmeb-1996	250	2	level	level	VERB
ajbmeb-1996	250	3	the	the	DET
ajbmeb-1996	250	4	level	level	NOUN
ajbmeb-1996	250	5	of	of	ADP
ajbmeb-1996	250	6	significance	significance	NOUN
ajbmeb-1996	250	7	adopted	adopt	VERB
ajbmeb-1996	250	8	in	in	ADP
ajbmeb-1996	250	9	this	this	DET
ajbmeb-1996	250	10	study	study	NOUN
ajbmeb-1996	250	11	in	in	ADP
ajbmeb-1996	250	12	testing	test	VERB
ajbmeb-1996	250	13	the	the	DET
ajbmeb-1996	250	14	stated	state	VERB
ajbmeb-1996	250	15	hypotheses	hypothesis	NOUN
ajbmeb-1996	250	16	of	of	ADP
ajbmeb-1996	250	17	this	this	DET
ajbmeb-1996	250	18	study	study	NOUN
ajbmeb-1996	250	19	is	be	AUX
ajbmeb-1996	250	20	5	5	NUM
ajbmeb-1996	250	21	%	%	NOUN
ajbmeb-1996	250	22	.	.	PUNCT
ajbmeb-1996	251	1	this	this	DET
ajbmeb-1996	251	2	level	level	NOUN
ajbmeb-1996	251	3	is	be	AUX
ajbmeb-1996	251	4	usually	usually	ADV
ajbmeb-1996	251	5	considered	consider	VERB
ajbmeb-1996	251	6	adequate	adequate	ADJ
ajbmeb-1996	251	7	for	for	ADP
ajbmeb-1996	251	8	studies	study	NOUN
ajbmeb-1996	251	9	in	in	ADP
ajbmeb-1996	251	10	management	management	NOUN
ajbmeb-1996	251	11	and	and	CCONJ
ajbmeb-1996	251	12	other	other	ADJ
ajbmeb-1996	251	13	behavioural	behavioural	ADJ
ajbmeb-1996	251	14	sciences	science	NOUN
ajbmeb-1996	251	15	.	.	PUNCT
ajbmeb-1996	252	1	decision	decision	NOUN
ajbmeb-1996	252	2	rule	rule	VERB
ajbmeb-1996	252	3	the	the	DET
ajbmeb-1996	252	4	critical	critical	ADJ
ajbmeb-1996	252	5	p	p	ADJ
ajbmeb-1996	252	6	-	-	PUNCT
ajbmeb-1996	252	7	value	value	NOUN
ajbmeb-1996	252	8	used	use	VERB
ajbmeb-1996	252	9	in	in	ADP
ajbmeb-1996	252	10	these	these	DET
ajbmeb-1996	252	11	tests	test	NOUN
ajbmeb-1996	252	12	is	be	AUX
ajbmeb-1996	252	13	0.05	0.05	NUM
ajbmeb-1996	252	14	.	.	PUNCT
ajbmeb-1996	253	1	thus	thus	ADV
ajbmeb-1996	253	2	,	,	PUNCT
ajbmeb-1996	253	3	the	the	DET
ajbmeb-1996	253	4	researcher	researcher	NOUN
ajbmeb-1996	253	5	accepts	accept	VERB
ajbmeb-1996	253	6	a	a	DET
ajbmeb-1996	253	7	given	give	VERB
ajbmeb-1996	253	8	alternative	alternative	ADJ
ajbmeb-1996	253	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	253	10	as	as	SCONJ
ajbmeb-1996	253	11	being	be	AUX
ajbmeb-1996	253	12	accepted	accept	VERB
ajbmeb-1996	253	13	if	if	SCONJ
ajbmeb-1996	253	14	calculated	calculate	VERB
ajbmeb-1996	253	15	p	p	NOUN
ajbmeb-1996	253	16	-	-	PUNCT
ajbmeb-1996	253	17	value	value	NOUN
ajbmeb-1996	253	18	is	be	AUX
ajbmeb-1996	253	19	less	less	ADJ
ajbmeb-1996	253	20	than	than	ADP
ajbmeb-1996	253	21	or	or	CCONJ
ajbmeb-1996	253	22	equal	equal	ADJ
ajbmeb-1996	253	23	to	to	ADP
ajbmeb-1996	253	24	0.05	0.05	NUM
ajbmeb-1996	253	25	,	,	PUNCT
ajbmeb-1996	253	26	otherwise	otherwise	ADV
ajbmeb-1996	253	27	the	the	DET
ajbmeb-1996	253	28	researcher	researcher	NOUN
ajbmeb-1996	253	29	accepts	accept	VERB
ajbmeb-1996	253	30	the	the	DET
ajbmeb-1996	253	31	null	null	ADJ
ajbmeb-1996	253	32	hypothesis	hypothesis	NOUN
ajbmeb-1996	253	33	that	that	SCONJ
ajbmeb-1996	253	34	there	there	PRON
ajbmeb-1996	253	35	is	be	VERB
ajbmeb-1996	253	36	no	no	DET
ajbmeb-1996	253	37	significant	significant	ADJ
ajbmeb-1996	253	38	effect	effect	NOUN
ajbmeb-1996	253	39	.	.	PUNCT
ajbmeb-1996	254	1	table	table	NOUN
ajbmeb-1996	254	2	4.3	4.3	NUM
ajbmeb-1996	254	3	:	:	PUNCT
ajbmeb-1996	254	4	summary	summary	NOUN
ajbmeb-1996	254	5	of	of	ADP
ajbmeb-1996	254	6	regression	regression	NOUN
ajbmeb-1996	254	7	result	result	VERB
ajbmeb-1996	254	8	variable	variable	ADJ
ajbmeb-1996	254	9	ols	ol	NOUN
ajbmeb-1996	254	10	regression	regression	VERB
ajbmeb-1996	254	11	robust	robust	ADJ
ajbmeb-1996	254	12	regression	regression	NOUN
ajbmeb-1996	254	13	rvpd	rvpd	ADJ
ajbmeb-1996	254	14	0.0012(0.678	0.0012(0.678	NUM
ajbmeb-1996	254	15	)	)	PUNCT
ajbmeb-1996	254	16	0.0123(0.000	0.0123(0.000	NUM
ajbmeb-1996	254	17	)	)	PUNCT
ajbmeb-1996	254	18	pbpd	pbpd	NOUN
ajbmeb-1996	254	19	0.0040(0.006	0.0040(0.006	NUM
ajbmeb-1996	254	20	)	)	PUNCT
ajbmeb-1996	254	21	0.0012(0.000	0.0012(0.000	NUM
ajbmeb-1996	254	22	)	)	PUNCT
ajbmeb-1996	254	23	ivdy	ivdy	NOUN
ajbmeb-1996	254	24	0.8529)(.000	0.8529)(.000	NOUN
ajbmeb-1996	254	25	)	)	PUNCT
ajbmeb-1996	254	26	0.8135(0.000	0.8135(0.000	NUM
ajbmeb-1996	254	27	)	)	PUNCT
ajbmeb-1996	255	1	_	_	PRON
ajbmeb-1996	255	2	cons	con	NOUN
ajbmeb-1996	255	3	1.0487(0.001	1.0487(0.001	NUM
ajbmeb-1996	255	4	)	)	PUNCT
ajbmeb-1996	255	5	0.2476(0.342	0.2476(0.342	NUM
ajbmeb-1996	255	6	)	)	PUNCT
ajbmeb-1996	256	1	f	f	X
ajbmeb-1996	256	2	-	-	PUNCT
ajbmeb-1996	256	3	stat	stat	NOUN
ajbmeb-1996	256	4	172.91(0.0000	172.91(0.0000	NUM
ajbmeb-1996	256	5	)	)	PUNCT
ajbmeb-1996	256	6	278.88(0.0000	278.88(0.0000	NUM
ajbmeb-1996	256	7	)	)	PUNCT
ajbmeb-1996	256	8	n	n	CCONJ
ajbmeb-1996	256	9	77	77	NUM
ajbmeb-1996	256	10	77	77	NUM
ajbmeb-1996	256	11	vif	vif	NOUN
ajbmeb-1996	256	12	1.53	1.53	NUM
ajbmeb-1996	256	13	heteroscedasticity	heteroscedasticity	NOUN
ajbmeb-1996	256	14	8.05(0.0046	8.05(0.0046	NUM
ajbmeb-1996	256	15	)	)	PUNCT
ajbmeb-1996	256	16	r	r	X
ajbmeb-1996	256	17	-	-	PUNCT
ajbmeb-1996	256	18	squared	square	VERB
ajbmeb-1996	256	19	0.8766	0.8766	NUM
ajbmeb-1996	256	20	adj	adj	NOUN
ajbmeb-1996	256	21	r	r	NOUN
ajbmeb-1996	256	22	-	-	PUNCT
ajbmeb-1996	256	23	squared	square	VERB
ajbmeb-1996	256	24	0.8716	0.8716	NUM
ajbmeb-1996	256	25	source	source	NOUN
ajbmeb-1996	256	26	:	:	PUNCT
ajbmeb-1996	256	27	researcher	researcher	NOUN
ajbmeb-1996	256	28	’s	’s	PART
ajbmeb-1996	256	29	computation	computation	NOUN
ajbmeb-1996	256	30	using	use	VERB
ajbmeb-1996	256	31	stata	stata	NOUN
ajbmeb-1996	256	32	table	table	NOUN
ajbmeb-1996	256	33	4.3	4.3	NUM
ajbmeb-1996	256	34	shows	show	VERB
ajbmeb-1996	256	35	that	that	SCONJ
ajbmeb-1996	256	36	the	the	DET
ajbmeb-1996	256	37	explanatory	explanatory	ADJ
ajbmeb-1996	256	38	variable	variable	NOUN
ajbmeb-1996	256	39	does	do	AUX
ajbmeb-1996	256	40	not	not	PART
ajbmeb-1996	256	41	account	account	VERB
ajbmeb-1996	256	42	for	for	ADP
ajbmeb-1996	256	43	much	much	ADJ
ajbmeb-1996	256	44	of	of	ADP
ajbmeb-1996	256	45	the	the	DET
ajbmeb-1996	256	46	systematic	systematic	ADJ
ajbmeb-1996	256	47	variations	variation	NOUN
ajbmeb-1996	256	48	in	in	ADP
ajbmeb-1996	256	49	the	the	DET
ajbmeb-1996	256	50	dependent	dependent	ADJ
ajbmeb-1996	256	51	variable	variable	NOUN
ajbmeb-1996	256	52	.	.	PUNCT
ajbmeb-1996	257	1	the	the	DET
ajbmeb-1996	257	2	table	table	NOUN
ajbmeb-1996	257	3	shows	show	VERB
ajbmeb-1996	257	4	very	very	ADV
ajbmeb-1996	257	5	moderate	moderate	ADJ
ajbmeb-1996	257	6	value	value	NOUN
ajbmeb-1996	257	7	of	of	ADP
ajbmeb-1996	257	8	r	r	NOUN
ajbmeb-1996	257	9	-	-	PUNCT
ajbmeb-1996	257	10	squared	square	VERB
ajbmeb-1996	257	11	of	of	ADP
ajbmeb-1996	257	12	0.8766	0.8766	NUM
ajbmeb-1996	257	13	.	.	PUNCT
ajbmeb-1996	258	1	this	this	DET
ajbmeb-1996	258	2	value	value	NOUN
ajbmeb-1996	258	3	of	of	ADP
ajbmeb-1996	258	4	the	the	DET
ajbmeb-1996	258	5	r	r	NOUN
ajbmeb-1996	258	6	-	-	PUNCT
ajbmeb-1996	258	7	squared	square	VERB
ajbmeb-1996	258	8	statistic	statistic	NOUN
ajbmeb-1996	258	9	shows	show	VERB
ajbmeb-1996	258	10	that	that	SCONJ
ajbmeb-1996	258	11	the	the	DET
ajbmeb-1996	258	12	explanatory	explanatory	ADJ
ajbmeb-1996	258	13	variables	variable	NOUN
ajbmeb-1996	258	14	are	be	AUX
ajbmeb-1996	258	15	collectively	collectively	ADV
ajbmeb-1996	258	16	able	able	ADJ
ajbmeb-1996	258	17	to	to	PART
ajbmeb-1996	258	18	explain	explain	VERB
ajbmeb-1996	258	19	about	about	ADP
ajbmeb-1996	258	20	88	88	NUM
ajbmeb-1996	258	21	%	%	NOUN
ajbmeb-1996	258	22	of	of	ADP
ajbmeb-1996	258	23	the	the	DET
ajbmeb-1996	258	24	variations	variation	NOUN
ajbmeb-1996	258	25	in	in	ADP
ajbmeb-1996	258	26	the	the	DET
ajbmeb-1996	258	27	dependent	dependent	ADJ
ajbmeb-1996	258	28	variables	variable	NOUN
ajbmeb-1996	258	29	meaning	mean	VERB
ajbmeb-1996	258	30	that	that	SCONJ
ajbmeb-1996	258	31	other	other	ADJ
ajbmeb-1996	258	32	variables	variable	NOUN
ajbmeb-1996	258	33	are	be	AUX
ajbmeb-1996	258	34	minimally	minimally	ADV
ajbmeb-1996	258	35	useful	useful	ADJ
ajbmeb-1996	258	36	in	in	ADP
ajbmeb-1996	258	37	explaining	explain	VERB
ajbmeb-1996	258	38	changes	change	NOUN
ajbmeb-1996	258	39	in	in	ADP
ajbmeb-1996	258	40	the	the	DET
ajbmeb-1996	258	41	dependent	dependent	ADJ
ajbmeb-1996	258	42	variable	variable	NOUN
ajbmeb-1996	258	43	.	.	PUNCT
ajbmeb-1996	259	1	for	for	ADP
ajbmeb-1996	259	2	the	the	DET
ajbmeb-1996	259	3	model	model	NOUN
ajbmeb-1996	259	4	,	,	PUNCT
ajbmeb-1996	259	5	the	the	DET
ajbmeb-1996	259	6	p	p	NOUN
ajbmeb-1996	259	7	-	-	PUNCT
ajbmeb-1996	259	8	value	value	NOUN
ajbmeb-1996	259	9	of	of	ADP
ajbmeb-1996	259	10	the	the	DET
ajbmeb-1996	259	11	f	f	PROPN
ajbmeb-1996	259	12	statistic	statistic	NOUN
ajbmeb-1996	259	13	(	(	PUNCT
ajbmeb-1996	259	14	0.0451	0.0451	NUM
ajbmeb-1996	259	15	)	)	PUNCT
ajbmeb-1996	259	16	shows	show	VERB
ajbmeb-1996	259	17	that	that	SCONJ
ajbmeb-1996	259	18	the	the	DET
ajbmeb-1996	259	19	model	model	NOUN
ajbmeb-1996	259	20	overall	overall	ADV
ajbmeb-1996	259	21	is	be	AUX
ajbmeb-1996	259	22	suitable	suitable	ADJ
ajbmeb-1996	259	23	for	for	ADP
ajbmeb-1996	259	24	estimating	estimate	VERB
ajbmeb-1996	259	25	the	the	DET
ajbmeb-1996	259	26	stated	state	VERB
ajbmeb-1996	259	27	model	model	NOUN
ajbmeb-1996	259	28	.	.	PUNCT
ajbmeb-1996	260	1	the	the	DET
ajbmeb-1996	260	2	vif	vif	PROPN
ajbmeb-1996	260	3	test	test	NOUN
ajbmeb-1996	260	4	(	(	PUNCT
ajbmeb-1996	260	5	1.25	1.25	NUM
ajbmeb-1996	260	6	)	)	PUNCT
ajbmeb-1996	260	7	shows	show	VERB
ajbmeb-1996	260	8	that	that	SCONJ
ajbmeb-1996	260	9	there	there	PRON
ajbmeb-1996	260	10	is	be	VERB
ajbmeb-1996	260	11	the	the	DET
ajbmeb-1996	260	12	absence	absence	NOUN
ajbmeb-1996	260	13	on	on	ADP
ajbmeb-1996	260	14	multi	multi	ADJ
ajbmeb-1996	260	15	-	-	NOUN
ajbmeb-1996	260	16	colinearity	colinearity	NOUN
ajbmeb-1996	260	17	and	and	CCONJ
ajbmeb-1996	260	18	so	so	ADV
ajbmeb-1996	260	19	there	there	PRON
ajbmeb-1996	260	20	is	be	VERB
ajbmeb-1996	260	21	no	no	DET
ajbmeb-1996	260	22	need	need	NOUN
ajbmeb-1996	260	23	to	to	PART
ajbmeb-1996	260	24	drop	drop	VERB
ajbmeb-1996	260	25	any	any	DET
ajbmeb-1996	260	26	variable	variable	NOUN
ajbmeb-1996	260	27	.	.	PUNCT
ajbmeb-1996	261	1	also	also	ADV
ajbmeb-1996	261	2	,	,	PUNCT
ajbmeb-1996	261	3	the	the	DET
ajbmeb-1996	261	4	heteroscedasticity	heteroscedasticity	NOUN
ajbmeb-1996	261	5	is	be	AUX
ajbmeb-1996	261	6	8.05	8.05	NUM
ajbmeb-1996	261	7	with	with	ADP
ajbmeb-1996	261	8	p	p	NOUN
ajbmeb-1996	261	9	-	-	PUNCT
ajbmeb-1996	261	10	value	value	NOUN
ajbmeb-1996	261	11	of	of	ADP
ajbmeb-1996	261	12	0.0046	0.0046	NUM
ajbmeb-1996	261	13	,	,	PUNCT
ajbmeb-1996	261	14	showing	show	VERB
ajbmeb-1996	261	15	that	that	SCONJ
ajbmeb-1996	261	16	there	there	PRON
ajbmeb-1996	261	17	significant	significant	ADJ
ajbmeb-1996	261	18	heteroscedasticity	heteroscedasticity	NOUN
ajbmeb-1996	261	19	problem	problem	NOUN
ajbmeb-1996	261	20	and	and	CCONJ
ajbmeb-1996	261	21	so	so	ADV
ajbmeb-1996	261	22	the	the	DET
ajbmeb-1996	261	23	need	need	NOUN
ajbmeb-1996	261	24	for	for	ADP
ajbmeb-1996	261	25	a	a	DET
ajbmeb-1996	261	26	robust	robust	ADJ
ajbmeb-1996	261	27	regression	regression	NOUN
ajbmeb-1996	261	28	.	.	PUNCT
ajbmeb-1996	262	1	american	american	ADJ
ajbmeb-1996	262	2	journal	journal	PROPN
ajbmeb-1996	262	3	of	of	ADP
ajbmeb-1996	262	4	business	business	NOUN
ajbmeb-1996	262	5	management	management	NOUN
ajbmeb-1996	262	6	,	,	PUNCT
ajbmeb-1996	262	7	economics	economic	NOUN
ajbmeb-1996	262	8	and	and	CCONJ
ajbmeb-1996	262	9	banking	banking	NOUN
ajbmeb-1996	262	10	volume	volume	NOUN
ajbmeb-1996	262	11	23	23	NUM
ajbmeb-1996	262	12	april	april	PROPN
ajbmeb-1996	262	13	2024	2024	NUM
ajbmeb-1996	262	14	p	p	NOUN
ajbmeb-1996	262	15	a	a	PRON
ajbmeb-1996	262	16	g	g	NOUN
ajbmeb-1996	262	17	e	e	NOUN
ajbmeb-1996	262	18	|	|	ADV
ajbmeb-1996	262	19	79	79	NUM
ajbmeb-1996	262	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	262	21	with	with	ADP
ajbmeb-1996	262	22	a	a	DET
ajbmeb-1996	262	23	coefficient	coefficient	NOUN
ajbmeb-1996	262	24	of	of	ADP
ajbmeb-1996	262	25	0.0123	0.0123	NUM
ajbmeb-1996	262	26	the	the	DET
ajbmeb-1996	262	27	results	result	NOUN
ajbmeb-1996	262	28	indicate	indicate	VERB
ajbmeb-1996	262	29	that	that	PRON
ajbmeb-1996	262	30	receivable	receivable	ADJ
ajbmeb-1996	262	31	period	period	NOUN
ajbmeb-1996	262	32	positively	positively	ADV
ajbmeb-1996	262	33	impacts	impact	VERB
ajbmeb-1996	262	34	return	return	NOUN
ajbmeb-1996	262	35	on	on	ADP
ajbmeb-1996	262	36	assets	asset	NOUN
ajbmeb-1996	262	37	,	,	PUNCT
ajbmeb-1996	262	38	while	while	SCONJ
ajbmeb-1996	262	39	the	the	DET
ajbmeb-1996	262	40	probability	probability	NOUN
ajbmeb-1996	262	41	value	value	NOUN
ajbmeb-1996	262	42	of	of	ADP
ajbmeb-1996	262	43	0.000	0.000	NUM
ajbmeb-1996	262	44	indicates	indicate	VERB
ajbmeb-1996	262	45	that	that	SCONJ
ajbmeb-1996	262	46	the	the	DET
ajbmeb-1996	262	47	negative	negative	ADJ
ajbmeb-1996	262	48	impact	impact	NOUN
ajbmeb-1996	262	49	is	be	AUX
ajbmeb-1996	262	50	significant	significant	ADJ
ajbmeb-1996	262	51	.	.	PUNCT
ajbmeb-1996	263	1	this	this	PRON
ajbmeb-1996	263	2	leads	lead	VERB
ajbmeb-1996	263	3	to	to	ADP
ajbmeb-1996	263	4	the	the	DET
ajbmeb-1996	263	5	rejection	rejection	NOUN
ajbmeb-1996	263	6	of	of	ADP
ajbmeb-1996	263	7	the	the	DET
ajbmeb-1996	263	8	null	null	ADJ
ajbmeb-1996	263	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	263	10	,	,	PUNCT
ajbmeb-1996	263	11	thus	thus	ADV
ajbmeb-1996	263	12	acceptance	acceptance	NOUN
ajbmeb-1996	263	13	of	of	ADP
ajbmeb-1996	263	14	the	the	DET
ajbmeb-1996	263	15	alternative	alternative	ADJ
ajbmeb-1996	263	16	hypothesis	hypothesis	NOUN
ajbmeb-1996	263	17	that	that	SCONJ
ajbmeb-1996	263	18	receivable	receivable	ADJ
ajbmeb-1996	263	19	period	period	NOUN
ajbmeb-1996	263	20	has	have	AUX
ajbmeb-1996	263	21	a	a	DET
ajbmeb-1996	263	22	significant	significant	ADJ
ajbmeb-1996	263	23	impact	impact	NOUN
ajbmeb-1996	263	24	on	on	ADP
ajbmeb-1996	263	25	financial	financial	ADJ
ajbmeb-1996	263	26	performance	performance	NOUN
ajbmeb-1996	263	27	listed	list	VERB
ajbmeb-1996	263	28	consumer	consumer	NOUN
ajbmeb-1996	263	29	goods	good	NOUN
ajbmeb-1996	263	30	companies	company	NOUN
ajbmeb-1996	263	31	in	in	ADP
ajbmeb-1996	263	32	nigeria	nigeria	PROPN
ajbmeb-1996	263	33	,	,	PUNCT
ajbmeb-1996	263	34	and	and	CCONJ
ajbmeb-1996	263	35	the	the	DET
ajbmeb-1996	263	36	impact	impact	NOUN
ajbmeb-1996	263	37	is	be	AUX
ajbmeb-1996	263	38	positive	positive	ADJ
ajbmeb-1996	263	39	.	.	PUNCT
ajbmeb-1996	264	1	with	with	ADP
ajbmeb-1996	264	2	a	a	DET
ajbmeb-1996	264	3	coefficient	coefficient	NOUN
ajbmeb-1996	264	4	of	of	ADP
ajbmeb-1996	264	5	0.0049	0.0049	NUM
ajbmeb-1996	264	6	the	the	DET
ajbmeb-1996	264	7	results	result	NOUN
ajbmeb-1996	264	8	indicate	indicate	VERB
ajbmeb-1996	264	9	that	that	SCONJ
ajbmeb-1996	264	10	payable	payable	ADJ
ajbmeb-1996	264	11	period	period	NOUN
ajbmeb-1996	264	12	positively	positively	ADV
ajbmeb-1996	264	13	impacts	impact	VERB
ajbmeb-1996	264	14	financial	financial	ADJ
ajbmeb-1996	264	15	performance	performance	NOUN
ajbmeb-1996	264	16	listed	list	VERB
ajbmeb-1996	264	17	consumer	consumer	NOUN
ajbmeb-1996	264	18	goods	good	NOUN
ajbmeb-1996	264	19	companies	company	NOUN
ajbmeb-1996	264	20	in	in	ADP
ajbmeb-1996	264	21	nigeria	nigeria	PROPN
ajbmeb-1996	264	22	,	,	PUNCT
ajbmeb-1996	264	23	while	while	SCONJ
ajbmeb-1996	264	24	the	the	DET
ajbmeb-1996	264	25	probability	probability	NOUN
ajbmeb-1996	264	26	value	value	NOUN
ajbmeb-1996	264	27	of	of	ADP
ajbmeb-1996	264	28	0.000	0.000	NUM
ajbmeb-1996	264	29	indicates	indicate	VERB
ajbmeb-1996	264	30	that	that	SCONJ
ajbmeb-1996	264	31	the	the	DET
ajbmeb-1996	264	32	negative	negative	ADJ
ajbmeb-1996	264	33	impact	impact	NOUN
ajbmeb-1996	264	34	is	be	AUX
ajbmeb-1996	264	35	significant	significant	ADJ
ajbmeb-1996	264	36	.	.	PUNCT
ajbmeb-1996	265	1	this	this	PRON
ajbmeb-1996	265	2	leads	lead	VERB
ajbmeb-1996	265	3	to	to	ADP
ajbmeb-1996	265	4	the	the	DET
ajbmeb-1996	265	5	acceptance	acceptance	NOUN
ajbmeb-1996	265	6	of	of	ADP
ajbmeb-1996	265	7	the	the	DET
ajbmeb-1996	265	8	alternative	alternative	ADJ
ajbmeb-1996	265	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	265	10	,	,	PUNCT
ajbmeb-1996	265	11	thus	thus	ADV
ajbmeb-1996	265	12	the	the	DET
ajbmeb-1996	265	13	rejection	rejection	NOUN
ajbmeb-1996	265	14	of	of	ADP
ajbmeb-1996	265	15	the	the	DET
ajbmeb-1996	265	16	null	null	ADJ
ajbmeb-1996	265	17	hypothesis	hypothesis	NOUN
ajbmeb-1996	265	18	.	.	PUNCT
ajbmeb-1996	266	1	the	the	DET
ajbmeb-1996	266	2	researcher	researcher	NOUN
ajbmeb-1996	266	3	accepts	accept	VERB
ajbmeb-1996	266	4	that	that	SCONJ
ajbmeb-1996	266	5	payable	payable	ADJ
ajbmeb-1996	266	6	period	period	NOUN
ajbmeb-1996	266	7	significantly	significantly	ADV
ajbmeb-1996	266	8	impacts	impact	VERB
ajbmeb-1996	266	9	performance	performance	NOUN
ajbmeb-1996	266	10	of	of	ADP
ajbmeb-1996	266	11	listed	list	VERB
ajbmeb-1996	266	12	deposit	deposit	NOUN
ajbmeb-1996	266	13	banks	bank	NOUN
ajbmeb-1996	266	14	in	in	ADP
ajbmeb-1996	266	15	nigeria	nigeria	PROPN
ajbmeb-1996	266	16	,	,	PUNCT
ajbmeb-1996	266	17	and	and	CCONJ
ajbmeb-1996	266	18	that	that	SCONJ
ajbmeb-1996	266	19	such	such	ADJ
ajbmeb-1996	266	20	effect	effect	NOUN
ajbmeb-1996	266	21	is	be	AUX
ajbmeb-1996	266	22	positive	positive	ADJ
ajbmeb-1996	266	23	.	.	PUNCT
ajbmeb-1996	267	1	with	with	ADP
ajbmeb-1996	267	2	a	a	DET
ajbmeb-1996	267	3	coefficient	coefficient	NOUN
ajbmeb-1996	267	4	of	of	ADP
ajbmeb-1996	267	5	0.8144	0.8144	NUM
ajbmeb-1996	267	6	the	the	DET
ajbmeb-1996	267	7	results	result	NOUN
ajbmeb-1996	267	8	indicate	indicate	VERB
ajbmeb-1996	267	9	that	that	SCONJ
ajbmeb-1996	267	10	inventory	inventory	NOUN
ajbmeb-1996	267	11	days	day	NOUN
ajbmeb-1996	267	12	positively	positively	ADV
ajbmeb-1996	267	13	impacts	impact	VERB
ajbmeb-1996	267	14	financial	financial	ADJ
ajbmeb-1996	267	15	performance	performance	NOUN
ajbmeb-1996	267	16	listed	list	VERB
ajbmeb-1996	267	17	consumer	consumer	NOUN
ajbmeb-1996	267	18	goods	good	NOUN
ajbmeb-1996	267	19	companies	company	NOUN
ajbmeb-1996	267	20	in	in	ADP
ajbmeb-1996	267	21	nigeria	nigeria	PROPN
ajbmeb-1996	267	22	while	while	SCONJ
ajbmeb-1996	267	23	the	the	DET
ajbmeb-1996	267	24	probability	probability	NOUN
ajbmeb-1996	267	25	value	value	NOUN
ajbmeb-1996	267	26	of	of	ADP
ajbmeb-1996	267	27	0.000	0.000	NUM
ajbmeb-1996	267	28	indicates	indicate	VERB
ajbmeb-1996	267	29	that	that	SCONJ
ajbmeb-1996	267	30	the	the	DET
ajbmeb-1996	267	31	positive	positive	ADJ
ajbmeb-1996	267	32	impact	impact	NOUN
ajbmeb-1996	267	33	is	be	AUX
ajbmeb-1996	267	34	significant	significant	ADJ
ajbmeb-1996	267	35	because	because	SCONJ
ajbmeb-1996	267	36	it	it	PRON
ajbmeb-1996	267	37	is	be	AUX
ajbmeb-1996	267	38	less	less	ADJ
ajbmeb-1996	267	39	than	than	ADP
ajbmeb-1996	267	40	0.05	0.05	NUM
ajbmeb-1996	267	41	.	.	PUNCT
ajbmeb-1996	268	1	this	this	PRON
ajbmeb-1996	268	2	leads	lead	VERB
ajbmeb-1996	268	3	to	to	ADP
ajbmeb-1996	268	4	the	the	DET
ajbmeb-1996	268	5	acceptance	acceptance	NOUN
ajbmeb-1996	268	6	of	of	ADP
ajbmeb-1996	268	7	the	the	DET
ajbmeb-1996	268	8	alternative	alternative	ADJ
ajbmeb-1996	268	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	268	10	,	,	PUNCT
ajbmeb-1996	268	11	thus	thus	ADV
ajbmeb-1996	268	12	rejecting	reject	VERB
ajbmeb-1996	268	13	the	the	DET
ajbmeb-1996	268	14	null	null	ADJ
ajbmeb-1996	268	15	hypothesis	hypothesis	NOUN
ajbmeb-1996	268	16	.	.	PUNCT
ajbmeb-1996	269	1	the	the	DET
ajbmeb-1996	269	2	researcher	researcher	NOUN
ajbmeb-1996	269	3	accepts	accept	VERB
ajbmeb-1996	269	4	that	that	SCONJ
ajbmeb-1996	269	5	inventory	inventory	NOUN
ajbmeb-1996	269	6	days	day	NOUN
ajbmeb-1996	269	7	significantly	significantly	ADV
ajbmeb-1996	269	8	affect	affect	VERB
ajbmeb-1996	269	9	financial	financial	ADJ
ajbmeb-1996	269	10	performance	performance	NOUN
ajbmeb-1996	269	11	listed	list	VERB
ajbmeb-1996	269	12	consumer	consumer	NOUN
ajbmeb-1996	269	13	goods	good	NOUN
ajbmeb-1996	269	14	companies	company	NOUN
ajbmeb-1996	269	15	in	in	ADP
ajbmeb-1996	269	16	nigeria	nigeria	PROPN
ajbmeb-1996	269	17	.	.	PUNCT
ajbmeb-1996	270	1	discussion	discussion	NOUN
ajbmeb-1996	270	2	of	of	ADP
ajbmeb-1996	270	3	findings	finding	NOUN
ajbmeb-1996	270	4	the	the	DET
ajbmeb-1996	270	5	results	result	NOUN
ajbmeb-1996	270	6	indicate	indicate	VERB
ajbmeb-1996	270	7	that	that	SCONJ
ajbmeb-1996	270	8	almost	almost	ADV
ajbmeb-1996	270	9	all	all	DET
ajbmeb-1996	270	10	the	the	DET
ajbmeb-1996	270	11	variables	variable	NOUN
ajbmeb-1996	270	12	are	be	AUX
ajbmeb-1996	270	13	significantly	significantly	ADV
ajbmeb-1996	270	14	normally	normally	ADV
ajbmeb-1996	270	15	distributed	distribute	VERB
ajbmeb-1996	270	16	at	at	ADP
ajbmeb-1996	270	17	5	5	NUM
ajbmeb-1996	270	18	%	%	NOUN
ajbmeb-1996	270	19	level	level	NOUN
ajbmeb-1996	270	20	of	of	ADP
ajbmeb-1996	270	21	significance	significance	NOUN
ajbmeb-1996	270	22	.	.	PUNCT
ajbmeb-1996	271	1	the	the	DET
ajbmeb-1996	271	2	correlation	correlation	NOUN
ajbmeb-1996	271	3	matrix	matrix	NOUN
ajbmeb-1996	271	4	indicates	indicate	VERB
ajbmeb-1996	271	5	the	the	DET
ajbmeb-1996	271	6	variables	variable	NOUN
ajbmeb-1996	271	7	have	have	VERB
ajbmeb-1996	271	8	mixed	mixed	ADJ
ajbmeb-1996	271	9	relationships	relationship	NOUN
ajbmeb-1996	271	10	.	.	PUNCT
ajbmeb-1996	272	1	the	the	DET
ajbmeb-1996	272	2	results	result	NOUN
ajbmeb-1996	272	3	also	also	ADV
ajbmeb-1996	272	4	indicate	indicate	VERB
ajbmeb-1996	272	5	the	the	DET
ajbmeb-1996	272	6	absence	absence	NOUN
ajbmeb-1996	272	7	of	of	ADP
ajbmeb-1996	272	8	multi	multi	NOUN
ajbmeb-1996	272	9	-	-	NOUN
ajbmeb-1996	272	10	colinearity	colinearity	NOUN
ajbmeb-1996	272	11	.	.	PUNCT
ajbmeb-1996	273	1	essentially	essentially	ADV
ajbmeb-1996	273	2	,	,	PUNCT
ajbmeb-1996	273	3	the	the	DET
ajbmeb-1996	273	4	findings	finding	NOUN
ajbmeb-1996	273	5	of	of	ADP
ajbmeb-1996	273	6	the	the	DET
ajbmeb-1996	273	7	study	study	NOUN
ajbmeb-1996	273	8	are	be	AUX
ajbmeb-1996	273	9	:	:	PUNCT
ajbmeb-1996	273	10	with	with	ADP
ajbmeb-1996	273	11	a	a	DET
ajbmeb-1996	273	12	coefficient	coefficient	NOUN
ajbmeb-1996	273	13	of	of	ADP
ajbmeb-1996	273	14	0.0123	0.0123	NUM
ajbmeb-1996	273	15	the	the	DET
ajbmeb-1996	273	16	results	result	NOUN
ajbmeb-1996	273	17	indicate	indicate	VERB
ajbmeb-1996	273	18	that	that	PRON
ajbmeb-1996	273	19	receivable	receivable	ADJ
ajbmeb-1996	273	20	period	period	NOUN
ajbmeb-1996	273	21	positively	positively	ADV
ajbmeb-1996	273	22	impacts	impact	VERB
ajbmeb-1996	273	23	return	return	NOUN
ajbmeb-1996	273	24	on	on	ADP
ajbmeb-1996	273	25	assets	asset	NOUN
ajbmeb-1996	273	26	,	,	PUNCT
ajbmeb-1996	273	27	while	while	SCONJ
ajbmeb-1996	273	28	the	the	DET
ajbmeb-1996	273	29	probability	probability	NOUN
ajbmeb-1996	273	30	value	value	NOUN
ajbmeb-1996	273	31	of	of	ADP
ajbmeb-1996	273	32	0.000	0.000	NUM
ajbmeb-1996	273	33	indicates	indicate	VERB
ajbmeb-1996	273	34	that	that	SCONJ
ajbmeb-1996	273	35	the	the	DET
ajbmeb-1996	273	36	negative	negative	ADJ
ajbmeb-1996	273	37	impact	impact	NOUN
ajbmeb-1996	273	38	is	be	AUX
ajbmeb-1996	273	39	significant	significant	ADJ
ajbmeb-1996	273	40	.	.	PUNCT
ajbmeb-1996	274	1	this	this	PRON
ajbmeb-1996	274	2	leads	lead	VERB
ajbmeb-1996	274	3	to	to	ADP
ajbmeb-1996	274	4	the	the	DET
ajbmeb-1996	274	5	rejection	rejection	NOUN
ajbmeb-1996	274	6	of	of	ADP
ajbmeb-1996	274	7	the	the	DET
ajbmeb-1996	274	8	null	null	ADJ
ajbmeb-1996	274	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	274	10	,	,	PUNCT
ajbmeb-1996	274	11	thus	thus	ADV
ajbmeb-1996	274	12	acceptance	acceptance	NOUN
ajbmeb-1996	274	13	of	of	ADP
ajbmeb-1996	274	14	the	the	DET
ajbmeb-1996	274	15	alternative	alternative	ADJ
ajbmeb-1996	274	16	hypothesis	hypothesis	NOUN
ajbmeb-1996	274	17	that	that	SCONJ
ajbmeb-1996	274	18	receivable	receivable	ADJ
ajbmeb-1996	274	19	period	period	NOUN
ajbmeb-1996	274	20	has	have	AUX
ajbmeb-1996	274	21	a	a	DET
ajbmeb-1996	274	22	significant	significant	ADJ
ajbmeb-1996	274	23	impact	impact	NOUN
ajbmeb-1996	274	24	on	on	ADP
ajbmeb-1996	274	25	financial	financial	ADJ
ajbmeb-1996	274	26	performance	performance	NOUN
ajbmeb-1996	274	27	listed	list	VERB
ajbmeb-1996	274	28	consumer	consumer	NOUN
ajbmeb-1996	274	29	goods	good	NOUN
ajbmeb-1996	274	30	companies	company	NOUN
ajbmeb-1996	274	31	in	in	ADP
ajbmeb-1996	274	32	nigeria	nigeria	PROPN
ajbmeb-1996	274	33	,	,	PUNCT
ajbmeb-1996	274	34	and	and	CCONJ
ajbmeb-1996	274	35	the	the	DET
ajbmeb-1996	274	36	impact	impact	NOUN
ajbmeb-1996	274	37	is	be	AUX
ajbmeb-1996	274	38	positive	positive	ADJ
ajbmeb-1996	274	39	.	.	PUNCT
ajbmeb-1996	275	1	the	the	DET
ajbmeb-1996	275	2	result	result	NOUN
ajbmeb-1996	275	3	agrees	agree	VERB
ajbmeb-1996	275	4	with	with	ADP
ajbmeb-1996	275	5	consistent	consistent	ADJ
ajbmeb-1996	275	6	with	with	ADP
ajbmeb-1996	275	7	the	the	DET
ajbmeb-1996	275	8	findings	finding	NOUN
ajbmeb-1996	275	9	of	of	ADP
ajbmeb-1996	275	10	olaniyi	olaniyi	NOUN
ajbmeb-1996	275	11	et	et	PROPN
ajbmeb-1996	275	12	al	al	PROPN
ajbmeb-1996	275	13	.	.	PROPN
ajbmeb-1996	276	1	(	(	PUNCT
ajbmeb-1996	276	2	2019	2019	NUM
ajbmeb-1996	276	3	)	)	PUNCT
ajbmeb-1996	276	4	,	,	PUNCT
ajbmeb-1996	276	5	but	but	CCONJ
ajbmeb-1996	276	6	was	be	AUX
ajbmeb-1996	276	7	not	not	PART
ajbmeb-1996	276	8	consistent	consistent	ADJ
ajbmeb-1996	276	9	with	with	ADP
ajbmeb-1996	276	10	the	the	DET
ajbmeb-1996	276	11	findings	finding	NOUN
ajbmeb-1996	276	12	of	of	ADP
ajbmeb-1996	276	13	ezenyilimba	ezenyilimba	NOUN
ajbmeb-1996	276	14	et	et	PROPN
ajbmeb-1996	276	15	al	al	PROPN
ajbmeb-1996	276	16	.	.	PROPN
ajbmeb-1996	277	1	(	(	PUNCT
ajbmeb-1996	277	2	2019	2019	NUM
ajbmeb-1996	277	3	)	)	PUNCT
ajbmeb-1996	277	4	.	.	PUNCT
ajbmeb-1996	278	1	this	this	DET
ajbmeb-1996	278	2	inconclusiveness	inconclusiveness	NOUN
ajbmeb-1996	278	3	may	may	AUX
ajbmeb-1996	278	4	have	have	AUX
ajbmeb-1996	278	5	resulted	result	VERB
ajbmeb-1996	278	6	from	from	ADP
ajbmeb-1996	278	7	the	the	DET
ajbmeb-1996	278	8	existence	existence	NOUN
ajbmeb-1996	278	9	of	of	ADP
ajbmeb-1996	278	10	varying	vary	VERB
ajbmeb-1996	278	11	degrees	degree	NOUN
ajbmeb-1996	278	12	of	of	ADP
ajbmeb-1996	278	13	institutional	institutional	ADJ
ajbmeb-1996	278	14	backdrops	backdrop	NOUN
ajbmeb-1996	278	15	.	.	PUNCT
ajbmeb-1996	279	1	similarly	similarly	ADV
ajbmeb-1996	279	2	,	,	PUNCT
ajbmeb-1996	279	3	with	with	ADP
ajbmeb-1996	279	4	a	a	DET
ajbmeb-1996	279	5	coefficient	coefficient	NOUN
ajbmeb-1996	279	6	of	of	ADP
ajbmeb-1996	279	7	0.0049	0.0049	NUM
ajbmeb-1996	279	8	the	the	DET
ajbmeb-1996	279	9	results	result	NOUN
ajbmeb-1996	279	10	indicate	indicate	VERB
ajbmeb-1996	279	11	that	that	SCONJ
ajbmeb-1996	279	12	payable	payable	ADJ
ajbmeb-1996	279	13	period	period	NOUN
ajbmeb-1996	279	14	positively	positively	ADV
ajbmeb-1996	279	15	impacts	impact	VERB
ajbmeb-1996	279	16	financial	financial	ADJ
ajbmeb-1996	279	17	performance	performance	NOUN
ajbmeb-1996	279	18	listed	list	VERB
ajbmeb-1996	279	19	consumer	consumer	NOUN
ajbmeb-1996	279	20	goods	good	NOUN
ajbmeb-1996	279	21	companies	company	NOUN
ajbmeb-1996	279	22	in	in	ADP
ajbmeb-1996	279	23	nigeria	nigeria	PROPN
ajbmeb-1996	279	24	,	,	PUNCT
ajbmeb-1996	279	25	while	while	SCONJ
ajbmeb-1996	279	26	the	the	DET
ajbmeb-1996	279	27	probability	probability	NOUN
ajbmeb-1996	279	28	value	value	NOUN
ajbmeb-1996	279	29	of	of	ADP
ajbmeb-1996	279	30	0.000	0.000	NUM
ajbmeb-1996	279	31	indicates	indicate	VERB
ajbmeb-1996	279	32	that	that	SCONJ
ajbmeb-1996	279	33	the	the	DET
ajbmeb-1996	279	34	negative	negative	ADJ
ajbmeb-1996	279	35	impact	impact	NOUN
ajbmeb-1996	279	36	is	be	AUX
ajbmeb-1996	279	37	significant	significant	ADJ
ajbmeb-1996	279	38	.	.	PUNCT
ajbmeb-1996	280	1	this	this	PRON
ajbmeb-1996	280	2	leads	lead	VERB
ajbmeb-1996	280	3	to	to	ADP
ajbmeb-1996	280	4	the	the	DET
ajbmeb-1996	280	5	acceptance	acceptance	NOUN
ajbmeb-1996	280	6	of	of	ADP
ajbmeb-1996	280	7	the	the	DET
ajbmeb-1996	280	8	alternative	alternative	ADJ
ajbmeb-1996	280	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	280	10	,	,	PUNCT
ajbmeb-1996	280	11	thus	thus	ADV
ajbmeb-1996	280	12	the	the	DET
ajbmeb-1996	280	13	rejection	rejection	NOUN
ajbmeb-1996	280	14	of	of	ADP
ajbmeb-1996	280	15	the	the	DET
ajbmeb-1996	280	16	null	null	ADJ
ajbmeb-1996	280	17	hypothesis	hypothesis	NOUN
ajbmeb-1996	280	18	.	.	PUNCT
ajbmeb-1996	281	1	the	the	DET
ajbmeb-1996	281	2	researcher	researcher	NOUN
ajbmeb-1996	281	3	accepts	accept	VERB
ajbmeb-1996	281	4	that	that	SCONJ
ajbmeb-1996	281	5	payable	payable	ADJ
ajbmeb-1996	281	6	period	period	NOUN
ajbmeb-1996	281	7	significantly	significantly	ADV
ajbmeb-1996	281	8	impacts	impact	VERB
ajbmeb-1996	281	9	performance	performance	NOUN
ajbmeb-1996	281	10	of	of	ADP
ajbmeb-1996	281	11	listed	list	VERB
ajbmeb-1996	281	12	deposit	deposit	NOUN
ajbmeb-1996	281	13	banks	bank	NOUN
ajbmeb-1996	281	14	in	in	ADP
ajbmeb-1996	281	15	nigeria	nigeria	PROPN
ajbmeb-1996	281	16	,	,	PUNCT
ajbmeb-1996	281	17	and	and	CCONJ
ajbmeb-1996	281	18	that	that	SCONJ
ajbmeb-1996	281	19	such	such	ADJ
ajbmeb-1996	281	20	effect	effect	NOUN
ajbmeb-1996	281	21	is	be	AUX
ajbmeb-1996	281	22	positive	positive	ADJ
ajbmeb-1996	281	23	.	.	PUNCT
ajbmeb-1996	282	1	the	the	DET
ajbmeb-1996	282	2	result	result	NOUN
ajbmeb-1996	282	3	agrees	agree	VERB
ajbmeb-1996	282	4	with	with	ADP
ajbmeb-1996	282	5	the	the	DET
ajbmeb-1996	282	6	findings	finding	NOUN
ajbmeb-1996	282	7	of	of	ADP
ajbmeb-1996	282	8	moussa	moussa	PROPN
ajbmeb-1996	282	9	(	(	PUNCT
ajbmeb-1996	282	10	2019	2019	NUM
ajbmeb-1996	282	11	)	)	PUNCT
ajbmeb-1996	282	12	,	,	PUNCT
ajbmeb-1996	282	13	nijue	nijue	PROPN
ajbmeb-1996	282	14	(	(	PUNCT
ajbmeb-1996	282	15	2020	2020	NUM
ajbmeb-1996	282	16	)	)	PUNCT
ajbmeb-1996	282	17	and	and	CCONJ
ajbmeb-1996	282	18	dabo	dabo	VERB
ajbmeb-1996	282	19	et	et	PROPN
ajbmeb-1996	282	20	al	al	PROPN
ajbmeb-1996	282	21	.	.	PROPN
ajbmeb-1996	283	1	(	(	PUNCT
ajbmeb-1996	283	2	2020	2020	NUM
ajbmeb-1996	283	3	)	)	PUNCT
ajbmeb-1996	283	4	but	but	CCONJ
ajbmeb-1996	283	5	not	not	PART
ajbmeb-1996	283	6	consistent	consistent	ADJ
ajbmeb-1996	283	7	with	with	ADP
ajbmeb-1996	283	8	the	the	DET
ajbmeb-1996	283	9	findings	finding	NOUN
ajbmeb-1996	283	10	of	of	ADP
ajbmeb-1996	283	11	simon	simon	PROPN
ajbmeb-1996	283	12	et	et	PROPN
ajbmeb-1996	283	13	al	al	PROPN
ajbmeb-1996	283	14	.	.	PROPN
ajbmeb-1996	284	1	(	(	PUNCT
ajbmeb-1996	284	2	2017	2017	NUM
ajbmeb-1996	284	3	)	)	PUNCT
ajbmeb-1996	284	4	.	.	PUNCT
ajbmeb-1996	285	1	with	with	ADP
ajbmeb-1996	285	2	a	a	DET
ajbmeb-1996	285	3	coefficient	coefficient	NOUN
ajbmeb-1996	285	4	of	of	ADP
ajbmeb-1996	285	5	0.8144	0.8144	NUM
ajbmeb-1996	285	6	the	the	DET
ajbmeb-1996	285	7	results	result	NOUN
ajbmeb-1996	285	8	indicate	indicate	VERB
ajbmeb-1996	285	9	that	that	SCONJ
ajbmeb-1996	285	10	inventory	inventory	NOUN
ajbmeb-1996	285	11	days	day	NOUN
ajbmeb-1996	285	12	positively	positively	ADV
ajbmeb-1996	285	13	impacts	impact	VERB
ajbmeb-1996	285	14	financial	financial	ADJ
ajbmeb-1996	285	15	performance	performance	NOUN
ajbmeb-1996	285	16	listed	list	VERB
ajbmeb-1996	285	17	consumer	consumer	NOUN
ajbmeb-1996	285	18	goods	good	NOUN
ajbmeb-1996	285	19	companies	company	NOUN
ajbmeb-1996	285	20	in	in	ADP
ajbmeb-1996	285	21	nigeria	nigeria	PROPN
ajbmeb-1996	285	22	while	while	SCONJ
ajbmeb-1996	285	23	the	the	DET
ajbmeb-1996	285	24	probability	probability	NOUN
ajbmeb-1996	285	25	value	value	NOUN
ajbmeb-1996	285	26	of	of	ADP
ajbmeb-1996	285	27	0.000	0.000	NUM
ajbmeb-1996	285	28	indicates	indicate	VERB
ajbmeb-1996	285	29	that	that	SCONJ
ajbmeb-1996	285	30	the	the	DET
ajbmeb-1996	285	31	positive	positive	ADJ
ajbmeb-1996	285	32	impact	impact	NOUN
ajbmeb-1996	285	33	is	be	AUX
ajbmeb-1996	285	34	significant	significant	ADJ
ajbmeb-1996	285	35	because	because	SCONJ
ajbmeb-1996	285	36	it	it	PRON
ajbmeb-1996	285	37	is	be	AUX
ajbmeb-1996	285	38	less	less	ADJ
ajbmeb-1996	285	39	than	than	ADP
ajbmeb-1996	285	40	0.05	0.05	NUM
ajbmeb-1996	285	41	.	.	PUNCT
ajbmeb-1996	286	1	this	this	PRON
ajbmeb-1996	286	2	leads	lead	VERB
ajbmeb-1996	286	3	to	to	ADP
ajbmeb-1996	286	4	the	the	DET
ajbmeb-1996	286	5	acceptance	acceptance	NOUN
ajbmeb-1996	286	6	of	of	ADP
ajbmeb-1996	286	7	the	the	DET
ajbmeb-1996	286	8	alternative	alternative	ADJ
ajbmeb-1996	286	9	hypothesis	hypothesis	NOUN
ajbmeb-1996	286	10	,	,	PUNCT
ajbmeb-1996	286	11	thus	thus	ADV
ajbmeb-1996	286	12	rejecting	reject	VERB
ajbmeb-1996	286	13	the	the	DET
ajbmeb-1996	286	14	null	null	ADJ
ajbmeb-1996	286	15	hypothesis	hypothesis	NOUN
ajbmeb-1996	286	16	.	.	PUNCT
ajbmeb-1996	287	1	the	the	DET
ajbmeb-1996	287	2	researcher	researcher	NOUN
ajbmeb-1996	287	3	accepts	accept	VERB
ajbmeb-1996	287	4	that	that	SCONJ
ajbmeb-1996	287	5	inventory	inventory	NOUN
ajbmeb-1996	287	6	days	day	NOUN
ajbmeb-1996	287	7	significantly	significantly	ADV
ajbmeb-1996	287	8	affect	affect	VERB
ajbmeb-1996	287	9	financial	financial	ADJ
ajbmeb-1996	287	10	performance	performance	NOUN
ajbmeb-1996	287	11	listed	list	VERB
ajbmeb-1996	287	12	consumer	consumer	NOUN
ajbmeb-1996	287	13	goods	good	NOUN
ajbmeb-1996	287	14	companies	company	NOUN
ajbmeb-1996	287	15	in	in	ADP
ajbmeb-1996	287	16	nigeria	nigeria	PROPN
ajbmeb-1996	287	17	.	.	PUNCT
ajbmeb-1996	288	1	the	the	DET
ajbmeb-1996	288	2	result	result	NOUN
ajbmeb-1996	288	3	agrees	agree	VERB
ajbmeb-1996	288	4	with	with	ADP
ajbmeb-1996	288	5	the	the	DET
ajbmeb-1996	288	6	findings	finding	NOUN
ajbmeb-1996	288	7	of	of	ADP
ajbmeb-1996	288	8	anichebe	anichebe	NOUN
ajbmeb-1996	288	9	and	and	CCONJ
ajbmeb-1996	288	10	agu	agu	NOUN
ajbmeb-1996	288	11	(	(	PUNCT
ajbmeb-1996	288	12	2017	2017	NUM
ajbmeb-1996	288	13	)	)	PUNCT
ajbmeb-1996	288	14	,	,	PUNCT
ajbmeb-1996	288	15	ijeoma	ijeoma	NOUN
ajbmeb-1996	288	16	and	and	CCONJ
ajbmeb-1996	288	17	ezejiofor	ezejiofor	ADJ
ajbmeb-1996	288	18	(	(	PUNCT
ajbmeb-1996	288	19	2013	2013	NUM
ajbmeb-1996	288	20	)	)	PUNCT
ajbmeb-1996	288	21	but	but	CCONJ
ajbmeb-1996	288	22	not	not	PART
ajbmeb-1996	288	23	consistent	consistent	ADJ
ajbmeb-1996	288	24	with	with	ADP
ajbmeb-1996	288	25	the	the	DET
ajbmeb-1996	288	26	finding	finding	NOUN
ajbmeb-1996	288	27	of	of	ADP
ajbmeb-1996	288	28	anene	anene	ADJ
ajbmeb-1996	288	29	(	(	PUNCT
ajbmeb-1996	288	30	2018	2018	NUM
ajbmeb-1996	288	31	)	)	PUNCT
ajbmeb-1996	288	32	.	.	PUNCT
ajbmeb-1996	289	1	this	this	PRON
ajbmeb-1996	289	2	might	might	AUX
ajbmeb-1996	289	3	have	have	AUX
ajbmeb-1996	289	4	been	be	AUX
ajbmeb-1996	289	5	as	as	ADP
ajbmeb-1996	289	6	a	a	DET
ajbmeb-1996	289	7	result	result	NOUN
ajbmeb-1996	289	8	of	of	ADP
ajbmeb-1996	289	9	using	use	VERB
ajbmeb-1996	289	10	different	different	ADJ
ajbmeb-1996	289	11	industrial	industrial	ADJ
ajbmeb-1996	289	12	sectors	sector	NOUN
ajbmeb-1996	289	13	.	.	PUNCT
ajbmeb-1996	290	1	american	american	ADJ
ajbmeb-1996	290	2	journal	journal	PROPN
ajbmeb-1996	290	3	of	of	ADP
ajbmeb-1996	290	4	business	business	NOUN
ajbmeb-1996	290	5	management	management	NOUN
ajbmeb-1996	290	6	,	,	PUNCT
ajbmeb-1996	290	7	economics	economic	NOUN
ajbmeb-1996	290	8	and	and	CCONJ
ajbmeb-1996	290	9	banking	banking	NOUN
ajbmeb-1996	290	10	volume	volume	NOUN
ajbmeb-1996	290	11	23	23	NUM
ajbmeb-1996	290	12	april	april	PROPN
ajbmeb-1996	290	13	2024	2024	NUM
ajbmeb-1996	290	14	p	p	NOUN
ajbmeb-1996	290	15	a	a	DET
ajbmeb-1996	290	16	g	g	NOUN
ajbmeb-1996	290	17	e	e	NOUN
ajbmeb-1996	290	18	|	|	NOUN
ajbmeb-1996	290	19	80	80	NUM
ajbmeb-1996	290	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	290	21	5.0	5.0	NUM
ajbmeb-1996	290	22	conclusion	conclusion	NOUN
ajbmeb-1996	290	23	and	and	CCONJ
ajbmeb-1996	290	24	policy	policy	NOUN
ajbmeb-1996	290	25	recommendations	recommendation	NOUN
ajbmeb-1996	290	26	conclusion	conclusion	VERB
ajbmeb-1996	290	27	the	the	DET
ajbmeb-1996	290	28	cardinality	cardinality	NOUN
ajbmeb-1996	290	29	of	of	ADP
ajbmeb-1996	290	30	liquidity	liquidity	NOUN
ajbmeb-1996	290	31	management	management	NOUN
ajbmeb-1996	290	32	in	in	ADP
ajbmeb-1996	290	33	any	any	DET
ajbmeb-1996	290	34	organisation	organisation	NOUN
ajbmeb-1996	290	35	can	can	AUX
ajbmeb-1996	290	36	not	not	PART
ajbmeb-1996	290	37	be	be	AUX
ajbmeb-1996	290	38	over	over	ADP
ajbmeb-1996	290	39	emphasised	emphasised	ADJ
ajbmeb-1996	290	40	.	.	PUNCT
ajbmeb-1996	291	1	this	this	PRON
ajbmeb-1996	291	2	is	be	AUX
ajbmeb-1996	291	3	because	because	SCONJ
ajbmeb-1996	291	4	either	either	CCONJ
ajbmeb-1996	291	5	inadequate	inadequate	ADJ
ajbmeb-1996	291	6	liquidity	liquidity	NOUN
ajbmeb-1996	291	7	or	or	CCONJ
ajbmeb-1996	291	8	excess	excess	ADJ
ajbmeb-1996	291	9	liquidity	liquidity	NOUN
ajbmeb-1996	291	10	may	may	AUX
ajbmeb-1996	291	11	be	be	AUX
ajbmeb-1996	291	12	injurious	injurious	ADJ
ajbmeb-1996	291	13	to	to	ADP
ajbmeb-1996	291	14	the	the	DET
ajbmeb-1996	291	15	smooth	smooth	ADJ
ajbmeb-1996	291	16	operations	operation	NOUN
ajbmeb-1996	291	17	of	of	ADP
ajbmeb-1996	291	18	the	the	DET
ajbmeb-1996	291	19	organization	organization	NOUN
ajbmeb-1996	291	20	.	.	PUNCT
ajbmeb-1996	292	1	the	the	DET
ajbmeb-1996	292	2	study	study	NOUN
ajbmeb-1996	292	3	has	have	AUX
ajbmeb-1996	292	4	provided	provide	VERB
ajbmeb-1996	292	5	empirical	empirical	ADJ
ajbmeb-1996	292	6	evidence	evidence	NOUN
ajbmeb-1996	292	7	on	on	ADP
ajbmeb-1996	292	8	the	the	DET
ajbmeb-1996	292	9	utility	utility	NOUN
ajbmeb-1996	292	10	of	of	ADP
ajbmeb-1996	292	11	three	three	NUM
ajbmeb-1996	292	12	independent	independent	ADJ
ajbmeb-1996	292	13	variables	variable	NOUN
ajbmeb-1996	292	14	of	of	ADP
ajbmeb-1996	292	15	liquidity	liquidity	NOUN
ajbmeb-1996	292	16	management	management	NOUN
ajbmeb-1996	292	17	(	(	PUNCT
ajbmeb-1996	292	18	receivable	receivable	ADJ
ajbmeb-1996	292	19	period	period	NOUN
ajbmeb-1996	292	20	,	,	PUNCT
ajbmeb-1996	292	21	payable	payable	ADJ
ajbmeb-1996	292	22	period	period	NOUN
ajbmeb-1996	292	23	and	and	CCONJ
ajbmeb-1996	292	24	inventory	inventory	NOUN
ajbmeb-1996	292	25	days	day	NOUN
ajbmeb-1996	292	26	)	)	PUNCT
ajbmeb-1996	292	27	in	in	ADP
ajbmeb-1996	292	28	explaining	explain	VERB
ajbmeb-1996	292	29	firm	firm	ADJ
ajbmeb-1996	292	30	financial	financial	ADJ
ajbmeb-1996	292	31	performance	performance	NOUN
ajbmeb-1996	292	32	of	of	ADP
ajbmeb-1996	292	33	consumer	consumer	NOUN
ajbmeb-1996	292	34	firms	firm	NOUN
ajbmeb-1996	292	35	listed	list	VERB
ajbmeb-1996	292	36	in	in	ADP
ajbmeb-1996	292	37	nigeria	nigeria	PROPN
ajbmeb-1996	292	38	.	.	PUNCT
ajbmeb-1996	293	1	liquidity	liquidity	NOUN
ajbmeb-1996	293	2	management	management	NOUN
ajbmeb-1996	293	3	is	be	AUX
ajbmeb-1996	293	4	a	a	DET
ajbmeb-1996	293	5	critical	critical	ADJ
ajbmeb-1996	293	6	component	component	NOUN
ajbmeb-1996	293	7	of	of	ADP
ajbmeb-1996	293	8	any	any	DET
ajbmeb-1996	293	9	organizational	organizational	ADJ
ajbmeb-1996	293	10	environment	environment	NOUN
ajbmeb-1996	293	11	that	that	PRON
ajbmeb-1996	293	12	necessitates	necessitate	VERB
ajbmeb-1996	293	13	careful	careful	ADJ
ajbmeb-1996	293	14	consideration	consideration	NOUN
ajbmeb-1996	293	15	,	,	PUNCT
ajbmeb-1996	293	16	planning	planning	NOUN
ajbmeb-1996	293	17	,	,	PUNCT
ajbmeb-1996	293	18	and	and	CCONJ
ajbmeb-1996	293	19	management	management	NOUN
ajbmeb-1996	293	20	because	because	SCONJ
ajbmeb-1996	293	21	it	it	PRON
ajbmeb-1996	293	22	influences	influence	VERB
ajbmeb-1996	293	23	the	the	DET
ajbmeb-1996	293	24	level	level	NOUN
ajbmeb-1996	293	25	of	of	ADP
ajbmeb-1996	293	26	trust	trust	NOUN
ajbmeb-1996	293	27	among	among	ADP
ajbmeb-1996	293	28	stakeholders	stakeholder	NOUN
ajbmeb-1996	293	29	.	.	PUNCT
ajbmeb-1996	294	1	liquidity	liquidity	NOUN
ajbmeb-1996	294	2	should	should	AUX
ajbmeb-1996	294	3	be	be	AUX
ajbmeb-1996	294	4	controlled	control	VERB
ajbmeb-1996	294	5	such	such	ADJ
ajbmeb-1996	294	6	that	that	SCONJ
ajbmeb-1996	294	7	neither	neither	CCONJ
ajbmeb-1996	294	8	too	too	ADV
ajbmeb-1996	294	9	much	much	ADJ
ajbmeb-1996	294	10	nor	nor	CCONJ
ajbmeb-1996	294	11	too	too	ADV
ajbmeb-1996	294	12	little	little	ADJ
ajbmeb-1996	294	13	is	be	AUX
ajbmeb-1996	294	14	available	available	ADJ
ajbmeb-1996	294	15	as	as	ADP
ajbmeb-1996	294	16	firms	firm	NOUN
ajbmeb-1996	294	17	with	with	ADP
ajbmeb-1996	294	18	poor	poor	ADJ
ajbmeb-1996	294	19	liquidity	liquidity	NOUN
ajbmeb-1996	294	20	management	management	NOUN
ajbmeb-1996	294	21	experience	experience	NOUN
ajbmeb-1996	294	22	illiquidity	illiquidity	NOUN
ajbmeb-1996	294	23	and	and	CCONJ
ajbmeb-1996	294	24	eventually	eventually	ADV
ajbmeb-1996	294	25	bankruptcy	bankruptcy	NOUN
ajbmeb-1996	294	26	.	.	PUNCT
ajbmeb-1996	295	1	the	the	DET
ajbmeb-1996	295	2	need	need	NOUN
ajbmeb-1996	295	3	for	for	SCONJ
ajbmeb-1996	295	4	shareholders	shareholder	NOUN
ajbmeb-1996	295	5	to	to	PART
ajbmeb-1996	295	6	maximize	maximize	VERB
ajbmeb-1996	295	7	their	their	PRON
ajbmeb-1996	295	8	wealth	wealth	NOUN
ajbmeb-1996	295	9	has	have	AUX
ajbmeb-1996	295	10	forced	force	VERB
ajbmeb-1996	295	11	the	the	DET
ajbmeb-1996	295	12	primary	primary	ADJ
ajbmeb-1996	295	13	goal	goal	NOUN
ajbmeb-1996	295	14	of	of	ADP
ajbmeb-1996	295	15	profit	profit	NOUN
ajbmeb-1996	295	16	maximization	maximization	NOUN
ajbmeb-1996	295	17	for	for	ADP
ajbmeb-1996	295	18	businesses	business	NOUN
ajbmeb-1996	295	19	.	.	PUNCT
ajbmeb-1996	296	1	firms	firm	NOUN
ajbmeb-1996	296	2	'	'	PART
ajbmeb-1996	296	3	capital	capital	NOUN
ajbmeb-1996	296	4	structures	structure	NOUN
ajbmeb-1996	296	5	,	,	PUNCT
ajbmeb-1996	296	6	however	however	ADV
ajbmeb-1996	296	7	,	,	PUNCT
ajbmeb-1996	296	8	are	be	AUX
ajbmeb-1996	296	9	made	make	VERB
ajbmeb-1996	296	10	up	up	ADP
ajbmeb-1996	296	11	of	of	ADP
ajbmeb-1996	296	12	debt	debt	NOUN
ajbmeb-1996	296	13	and	and	CCONJ
ajbmeb-1996	296	14	equity	equity	NOUN
ajbmeb-1996	296	15	,	,	PUNCT
ajbmeb-1996	296	16	which	which	PRON
ajbmeb-1996	296	17	refers	refer	VERB
ajbmeb-1996	296	18	to	to	ADP
ajbmeb-1996	296	19	borrowed	borrow	VERB
ajbmeb-1996	296	20	funds	fund	NOUN
ajbmeb-1996	296	21	and	and	CCONJ
ajbmeb-1996	296	22	owned	own	VERB
ajbmeb-1996	296	23	assets	asset	NOUN
ajbmeb-1996	296	24	,	,	PUNCT
ajbmeb-1996	296	25	respectively	respectively	ADV
ajbmeb-1996	296	26	.	.	PUNCT
ajbmeb-1996	297	1	a	a	DET
ajbmeb-1996	297	2	company	company	NOUN
ajbmeb-1996	297	3	's	's	PART
ajbmeb-1996	297	4	debt	debt	NOUN
ajbmeb-1996	297	5	portfolio	portfolio	NOUN
ajbmeb-1996	297	6	is	be	AUX
ajbmeb-1996	297	7	mostly	mostly	ADV
ajbmeb-1996	297	8	made	make	VERB
ajbmeb-1996	297	9	up	up	ADP
ajbmeb-1996	297	10	of	of	ADP
ajbmeb-1996	297	11	shortand	shortand	NOUN
ajbmeb-1996	297	12	long	long	ADJ
ajbmeb-1996	297	13	-	-	PUNCT
ajbmeb-1996	297	14	term	term	NOUN
ajbmeb-1996	297	15	obligations	obligation	NOUN
ajbmeb-1996	297	16	that	that	PRON
ajbmeb-1996	297	17	can	can	AUX
ajbmeb-1996	297	18	only	only	ADV
ajbmeb-1996	297	19	be	be	AUX
ajbmeb-1996	297	20	paid	pay	VERB
ajbmeb-1996	297	21	if	if	SCONJ
ajbmeb-1996	297	22	liquidity	liquidity	NOUN
ajbmeb-1996	297	23	is	be	AUX
ajbmeb-1996	297	24	available	available	ADJ
ajbmeb-1996	297	25	.	.	PUNCT
ajbmeb-1996	298	1	policy	policy	NOUN
ajbmeb-1996	298	2	recommendations	recommendation	NOUN
ajbmeb-1996	298	3	the	the	DET
ajbmeb-1996	298	4	following	follow	VERB
ajbmeb-1996	298	5	recommendations	recommendation	NOUN
ajbmeb-1996	298	6	are	be	AUX
ajbmeb-1996	298	7	hereby	hereby	ADV
ajbmeb-1996	298	8	made	make	VERB
ajbmeb-1996	298	9	:	:	PUNCT
ajbmeb-1996	298	10	i.	i.	NOUN
ajbmeb-1996	298	11	management	management	PROPN
ajbmeb-1996	298	12	of	of	ADP
ajbmeb-1996	298	13	listed	list	VERB
ajbmeb-1996	298	14	firms	firm	NOUN
ajbmeb-1996	298	15	should	should	AUX
ajbmeb-1996	298	16	concentrate	concentrate	VERB
ajbmeb-1996	298	17	effort	effort	NOUN
ajbmeb-1996	298	18	on	on	ADP
ajbmeb-1996	298	19	reducing	reduce	VERB
ajbmeb-1996	298	20	the	the	DET
ajbmeb-1996	298	21	high	high	ADJ
ajbmeb-1996	298	22	variability	variability	NOUN
ajbmeb-1996	298	23	of	of	ADP
ajbmeb-1996	298	24	accounts	account	NOUN
ajbmeb-1996	298	25	receivable	receivable	ADJ
ajbmeb-1996	298	26	period	period	NOUN
ajbmeb-1996	298	27	ii	ii	PROPN
ajbmeb-1996	298	28	.	.	PUNCT
ajbmeb-1996	299	1	firms	firm	NOUN
ajbmeb-1996	299	2	should	should	AUX
ajbmeb-1996	299	3	emphasize	emphasize	VERB
ajbmeb-1996	299	4	to	to	PART
ajbmeb-1996	299	5	increase	increase	VERB
ajbmeb-1996	299	6	sales	sale	NOUN
ajbmeb-1996	299	7	to	to	PART
ajbmeb-1996	299	8	increase	increase	VERB
ajbmeb-1996	299	9	inventory	inventory	NOUN
ajbmeb-1996	299	10	turnover	turnover	NOUN
ajbmeb-1996	299	11	to	to	PART
ajbmeb-1996	299	12	achieve	achieve	VERB
ajbmeb-1996	299	13	maintainable	maintainable	ADJ
ajbmeb-1996	299	14	competitive	competitive	ADJ
ajbmeb-1996	299	15	advantage	advantage	NOUN
ajbmeb-1996	299	16	through	through	ADP
ajbmeb-1996	299	17	managing	manage	VERB
ajbmeb-1996	299	18	inventory	inventory	NOUN
ajbmeb-1996	299	19	to	to	ADP
ajbmeb-1996	299	20	optimal	optimal	ADJ
ajbmeb-1996	299	21	level	level	NOUN
ajbmeb-1996	299	22	so	so	SCONJ
ajbmeb-1996	299	23	as	as	SCONJ
ajbmeb-1996	299	24	to	to	PART
ajbmeb-1996	299	25	maximize	maximize	VERB
ajbmeb-1996	299	26	profitability	profitability	NOUN
ajbmeb-1996	299	27	.	.	PUNCT
ajbmeb-1996	300	1	iii	iii	X
ajbmeb-1996	300	2	.	.	PUNCT
ajbmeb-1996	300	3	management	management	NOUN
ajbmeb-1996	300	4	of	of	ADP
ajbmeb-1996	300	5	these	these	DET
ajbmeb-1996	300	6	companies	company	NOUN
ajbmeb-1996	300	7	in	in	ADP
ajbmeb-1996	300	8	nigeria	nigeria	PROPN
ajbmeb-1996	300	9	should	should	AUX
ajbmeb-1996	300	10	exercise	exercise	VERB
ajbmeb-1996	300	11	caution	caution	NOUN
ajbmeb-1996	300	12	while	while	SCONJ
ajbmeb-1996	300	13	dealing	deal	VERB
ajbmeb-1996	300	14	with	with	ADP
ajbmeb-1996	300	15	stock	stock	NOUN
ajbmeb-1996	300	16	/	/	SYM
ajbmeb-1996	300	17	investors	investor	NOUN
ajbmeb-1996	300	18	,	,	PUNCT
ajbmeb-1996	300	19	at	at	ADP
ajbmeb-1996	300	20	the	the	DET
ajbmeb-1996	300	21	very	very	ADV
ajbmeb-1996	300	22	least	least	ADJ
ajbmeb-1996	300	23	to	to	PART
ajbmeb-1996	300	24	guarantee	guarantee	VERB
ajbmeb-1996	300	25	that	that	SCONJ
ajbmeb-1996	300	26	their	their	PRON
ajbmeb-1996	300	27	stock	stock	NOUN
ajbmeb-1996	300	28	levels	level	NOUN
ajbmeb-1996	300	29	do	do	AUX
ajbmeb-1996	300	30	not	not	PART
ajbmeb-1996	300	31	fall	fall	VERB
ajbmeb-1996	300	32	below	below	ADP
ajbmeb-1996	300	33	the	the	DET
ajbmeb-1996	300	34	minimum	minimum	ADJ
ajbmeb-1996	300	35	stock	stock	NOUN
ajbmeb-1996	300	36	level	level	NOUN
ajbmeb-1996	300	37	.	.	PUNCT
ajbmeb-1996	301	1	references	reference	NOUN
ajbmeb-1996	301	2	1	1	NUM
ajbmeb-1996	301	3	.	.	PUNCT
ajbmeb-1996	302	1	abdul	abdul	PROPN
ajbmeb-1996	302	2	,	,	PUNCT
ajbmeb-1996	302	3	a.	a.	PROPN
ajbmeb-1996	302	4	&	&	CCONJ
ajbmeb-1996	302	5	kavale	kavale	PROPN
ajbmeb-1996	302	6	,	,	PUNCT
ajbmeb-1996	302	7	s.	s.	PROPN
ajbmeb-1996	302	8	(	(	PUNCT
ajbmeb-1996	302	9	2016	2016	NUM
ajbmeb-1996	302	10	)	)	PUNCT
ajbmeb-1996	302	11	.	.	PUNCT
ajbmeb-1996	303	1	effect	effect	NOUN
ajbmeb-1996	303	2	of	of	ADP
ajbmeb-1996	303	3	liquidity	liquidity	NOUN
ajbmeb-1996	303	4	management	management	NOUN
ajbmeb-1996	303	5	on	on	ADP
ajbmeb-1996	303	6	financial	financial	ADJ
ajbmeb-1996	303	7	performance	performance	NOUN
ajbmeb-1996	303	8	of	of	ADP
ajbmeb-1996	303	9	commercial	commercial	ADJ
ajbmeb-1996	303	10	banks	bank	NOUN
ajbmeb-1996	303	11	in	in	ADP
ajbmeb-1996	303	12	mogadishu	mogadishu	PROPN
ajbmeb-1996	303	13	,	,	PUNCT
ajbmeb-1996	303	14	somalia	somalia	PROPN
ajbmeb-1996	303	15	.	.	PUNCT
ajbmeb-1996	304	1	international	international	ADJ
ajbmeb-1996	304	2	journal	journal	PROPN
ajbmeb-1996	304	3	for	for	ADP
ajbmeb-1996	304	4	research	research	NOUN
ajbmeb-1996	304	5	in	in	ADP
ajbmeb-1996	304	6	business	business	NOUN
ajbmeb-1996	304	7	,	,	PUNCT
ajbmeb-1996	304	8	management	management	NOUN
ajbmeb-1996	304	9	and	and	CCONJ
ajbmeb-1996	304	10	accounting	accounting	NOUN
ajbmeb-1996	304	11	,	,	PUNCT
ajbmeb-1996	304	12	2(5	2(5	NUM
ajbmeb-1996	304	13	)	)	PUNCT
ajbmeb-1996	304	14	,	,	PUNCT
ajbmeb-1996	304	15	101	101	NUM
ajbmeb-1996	304	16	-	-	SYM
ajbmeb-1996	304	17	123	123	NUM
ajbmeb-1996	304	18	.	.	PUNCT
ajbmeb-1996	305	1	2	2	NUM
ajbmeb-1996	305	2	.	.	X
ajbmeb-1996	305	3	anene	anene	ADJ
ajbmeb-1996	305	4	,	,	PUNCT
ajbmeb-1996	305	5	e.	e.	PROPN
ajbmeb-1996	305	6	c.	c.	PROPN
ajbmeb-1996	305	7	(	(	PUNCT
ajbmeb-1996	305	8	2018	2018	NUM
ajbmeb-1996	305	9	)	)	PUNCT
ajbmeb-1996	305	10	.	.	PUNCT
ajbmeb-1996	306	1	what	what	PRON
ajbmeb-1996	306	2	difference	difference	NOUN
ajbmeb-1996	306	3	does	do	AUX
ajbmeb-1996	306	4	inventory	inventory	NOUN
ajbmeb-1996	306	5	control	control	NOUN
ajbmeb-1996	306	6	make	make	VERB
ajbmeb-1996	306	7	in	in	ADP
ajbmeb-1996	306	8	typical	typical	ADJ
ajbmeb-1996	306	9	small	small	ADJ
ajbmeb-1996	306	10	scale	scale	NOUN
ajbmeb-1996	306	11	farms	farm	NOUN
ajbmeb-1996	306	12	’	'	PUNCT
ajbmeb-1996	306	13	profitability	profitability	NOUN
ajbmeb-1996	306	14	?	?	PUNCT
ajbmeb-1996	307	1	international	international	ADJ
ajbmeb-1996	307	2	journal	journal	PROPN
ajbmeb-1996	307	3	of	of	ADP
ajbmeb-1996	307	4	management	management	NOUN
ajbmeb-1996	307	5	sciences	sciences	PROPN
ajbmeb-1996	307	6	and	and	CCONJ
ajbmeb-1996	307	7	business	business	NOUN
ajbmeb-1996	307	8	research	research	NOUN
ajbmeb-1996	307	9	,	,	PUNCT
ajbmeb-1996	307	10	1(10	1(10	NUM
ajbmeb-1996	307	11	)	)	PUNCT
ajbmeb-1996	307	12	,	,	PUNCT
ajbmeb-1996	307	13	1	1	NUM
ajbmeb-1996	307	14	4	4	NUM
ajbmeb-1996	307	15	.	.	NOUN
ajbmeb-1996	308	1	3	3	X
ajbmeb-1996	308	2	.	.	X
ajbmeb-1996	308	3	anichebe	anichebe	PROPN
ajbmeb-1996	308	4	,	,	PUNCT
ajbmeb-1996	308	5	n.	n.	PROPN
ajbmeb-1996	308	6	a.	a.	PROPN
ajbmeb-1996	308	7	&	&	CCONJ
ajbmeb-1996	308	8	agu	agu	PROPN
ajbmeb-1996	308	9	,	,	PUNCT
ajbmeb-1996	308	10	o.	o.	NOUN
ajbmeb-1996	308	11	a.	a.	NOUN
ajbmeb-1996	308	12	(	(	PUNCT
ajbmeb-1996	308	13	2017	2017	NUM
ajbmeb-1996	308	14	)	)	PUNCT
ajbmeb-1996	308	15	.	.	PUNCT
ajbmeb-1996	309	1	effect	effect	NOUN
ajbmeb-1996	309	2	of	of	ADP
ajbmeb-1996	309	3	inventory	inventory	NOUN
ajbmeb-1996	309	4	management	management	NOUN
ajbmeb-1996	309	5	on	on	ADP
ajbmeb-1996	309	6	organizational	organizational	ADJ
ajbmeb-1996	309	7	effectiveness	effectiveness	NOUN
ajbmeb-1996	309	8	.	.	PUNCT
ajbmeb-1996	310	1	information	information	NOUN
ajbmeb-1996	310	2	and	and	CCONJ
ajbmeb-1996	310	3	knowledge	knowledge	NOUN
ajbmeb-1996	310	4	management	management	NOUN
ajbmeb-1996	310	5	,	,	PUNCT
ajbmeb-1996	310	6	3(8	3(8	NUM
ajbmeb-1996	310	7	)	)	PUNCT
ajbmeb-1996	310	8	,	,	PUNCT
ajbmeb-1996	310	9	92	92	NUM
ajbmeb-1996	310	10	100	100	NUM
ajbmeb-1996	310	11	.	.	PUNCT
ajbmeb-1996	311	1	4	4	X
ajbmeb-1996	311	2	.	.	X
ajbmeb-1996	311	3	brealey	brealey	NOUN
ajbmeb-1996	311	4	,	,	PUNCT
ajbmeb-1996	311	5	v.	v.	PROPN
ajbmeb-1996	311	6	(	(	PUNCT
ajbmeb-1996	311	7	2018	2018	NUM
ajbmeb-1996	311	8	)	)	PUNCT
ajbmeb-1996	311	9	.	.	PUNCT
ajbmeb-1996	312	1	dividend	dividend	NOUN
ajbmeb-1996	312	2	policy	policy	NOUN
ajbmeb-1996	312	3	and	and	CCONJ
ajbmeb-1996	312	4	the	the	DET
ajbmeb-1996	312	5	organization	organization	NOUN
ajbmeb-1996	312	6	of	of	ADP
ajbmeb-1996	312	7	capital	capital	NOUN
ajbmeb-1996	312	8	market	market	NOUN
ajbmeb-1996	312	9	.	.	PUNCT
ajbmeb-1996	313	1	journal	journal	NOUN
ajbmeb-1996	313	2	of	of	ADP
ajbmeb-1996	313	3	multinational	multinational	ADJ
ajbmeb-1996	313	4	financial	financial	ADJ
ajbmeb-1996	313	5	management	management	NOUN
ajbmeb-1996	313	6	4(5	4(5	PROPN
ajbmeb-1996	313	7	)	)	PUNCT
ajbmeb-1996	313	8	,	,	PUNCT
ajbmeb-1996	313	9	101	101	NUM
ajbmeb-1996	313	10	-	-	SYM
ajbmeb-1996	313	11	121	121	NUM
ajbmeb-1996	313	12	.	.	PUNCT
ajbmeb-1996	314	1	5	5	NUM
ajbmeb-1996	314	2	.	.	X
ajbmeb-1996	314	3	dabo	dabo	PROPN
ajbmeb-1996	314	4	,	,	PUNCT
ajbmeb-1996	314	5	z.	z.	PROPN
ajbmeb-1996	314	6	,	,	PUNCT
ajbmeb-1996	314	7	andow	andow	NOUN
ajbmeb-1996	314	8	,	,	PUNCT
ajbmeb-1996	314	9	h.	h.	PROPN
ajbmeb-1996	314	10	a.	a.	PROPN
ajbmeb-1996	314	11	&	&	CCONJ
ajbmeb-1996	314	12	peter	peter	PROPN
ajbmeb-1996	314	13	,	,	PUNCT
ajbmeb-1996	314	14	a.	a.	NOUN
ajbmeb-1996	314	15	a.	a.	NOUN
ajbmeb-1996	314	16	(	(	PUNCT
ajbmeb-1996	314	17	2020	2020	NUM
ajbmeb-1996	314	18	)	)	PUNCT
ajbmeb-1996	314	19	.	.	PUNCT
ajbmeb-1996	315	1	assessment	assessment	NOUN
ajbmeb-1996	315	2	of	of	ADP
ajbmeb-1996	315	3	working	work	VERB
ajbmeb-1996	315	4	capital	capital	NOUN
ajbmeb-1996	315	5	management	management	NOUN
ajbmeb-1996	315	6	on	on	ADP
ajbmeb-1996	315	7	profitability	profitability	NOUN
ajbmeb-1996	315	8	of	of	ADP
ajbmeb-1996	315	9	listed	list	VERB
ajbmeb-1996	315	10	manufacturing	manufacturing	NOUN
ajbmeb-1996	315	11	firms	firm	NOUN
ajbmeb-1996	315	12	in	in	ADP
ajbmeb-1996	315	13	nigeria	nigeria	PROPN
ajbmeb-1996	315	14	.	.	PUNCT
ajbmeb-1996	316	1	ilorin	ilorin	PROPN
ajbmeb-1996	316	2	journal	journal	PROPN
ajbmeb-1996	316	3	of	of	ADP
ajbmeb-1996	316	4	human	human	ADJ
ajbmeb-1996	316	5	resource	resource	NOUN
ajbmeb-1996	316	6	management	management	NOUN
ajbmeb-1996	316	7	,	,	PUNCT
ajbmeb-1996	316	8	4(1	4(1	NOUN
ajbmeb-1996	316	9	)	)	PUNCT
ajbmeb-1996	316	10	,	,	PUNCT
ajbmeb-1996	316	11	12	12	NUM
ajbmeb-1996	316	12	–	–	SYM
ajbmeb-1996	316	13	22	22	NUM
ajbmeb-1996	316	14	.	.	NOUN
ajbmeb-1996	317	1	6	6	NUM
ajbmeb-1996	317	2	.	.	X
ajbmeb-1996	317	3	dzapasi	dzapasi	PROPN
ajbmeb-1996	317	4	,	,	PUNCT
ajbmeb-1996	317	5	f.	f.	PROPN
ajbmeb-1996	317	6	d.	d.	PROPN
ajbmeb-1996	317	7	(	(	PUNCT
ajbmeb-1996	317	8	2020	2020	NUM
ajbmeb-1996	317	9	)	)	PUNCT
ajbmeb-1996	317	10	.	.	PUNCT
ajbmeb-1996	318	1	the	the	DET
ajbmeb-1996	318	2	impact	impact	NOUN
ajbmeb-1996	318	3	of	of	ADP
ajbmeb-1996	318	4	liquidity	liquidity	NOUN
ajbmeb-1996	318	5	management	management	NOUN
ajbmeb-1996	318	6	on	on	ADP
ajbmeb-1996	318	7	bank	bank	NOUN
ajbmeb-1996	318	8	financial	financial	ADJ
ajbmeb-1996	318	9	performance	performance	NOUN
ajbmeb-1996	318	10	in	in	ADP
ajbmeb-1996	318	11	a	a	DET
ajbmeb-1996	318	12	subdued	subdue	VERB
ajbmeb-1996	318	13	economic	economic	ADJ
ajbmeb-1996	318	14	environment	environment	NOUN
ajbmeb-1996	318	15	:	:	PUNCT
ajbmeb-1996	318	16	a	a	DET
ajbmeb-1996	318	17	case	case	NOUN
ajbmeb-1996	318	18	of	of	ADP
ajbmeb-1996	318	19	zimbabwean	zimbabwean	PROPN
ajbmeb-1996	318	20	banking	banking	NOUN
ajbmeb-1996	318	21	industry	industry	NOUN
ajbmeb-1996	318	22	.	.	PUNCT
ajbmeb-1996	319	1	pm	pm	PROPN
ajbmeb-1996	319	2	world	world	PROPN
ajbmeb-1996	319	3	journal	journal	PROPN
ajbmeb-1996	319	4	,	,	PUNCT
ajbmeb-1996	319	5	9(1	9(1	NUM
ajbmeb-1996	319	6	)	)	PUNCT
ajbmeb-1996	319	7	,	,	PUNCT
ajbmeb-1996	319	8	1	1	NUM
ajbmeb-1996	319	9	–	–	SYM
ajbmeb-1996	319	10	12	12	NUM
ajbmeb-1996	319	11	.	.	PUNCT
ajbmeb-1996	320	1	american	american	PROPN
ajbmeb-1996	320	2	journal	journal	PROPN
ajbmeb-1996	320	3	of	of	ADP
ajbmeb-1996	320	4	business	business	NOUN
ajbmeb-1996	320	5	management	management	NOUN
ajbmeb-1996	320	6	,	,	PUNCT
ajbmeb-1996	320	7	economics	economic	NOUN
ajbmeb-1996	320	8	and	and	CCONJ
ajbmeb-1996	320	9	banking	banking	NOUN
ajbmeb-1996	320	10	volume	volume	NOUN
ajbmeb-1996	320	11	23	23	NUM
ajbmeb-1996	320	12	april	april	PROPN
ajbmeb-1996	320	13	2024	2024	NUM
ajbmeb-1996	320	14	p	p	NOUN
ajbmeb-1996	320	15	a	a	DET
ajbmeb-1996	320	16	g	g	NOUN
ajbmeb-1996	320	17	e	e	NOUN
ajbmeb-1996	320	18	|	|	NOUN
ajbmeb-1996	320	19	81	81	NUM
ajbmeb-1996	320	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	320	21	7	7	NUM
ajbmeb-1996	320	22	.	.	PUNCT
ajbmeb-1996	320	23	edem	edem	PROPN
ajbmeb-1996	320	24	,	,	PUNCT
ajbmeb-1996	320	25	d.	d.	PROPN
ajbmeb-1996	320	26	b.	b.	PROPN
ajbmeb-1996	320	27	(	(	PUNCT
ajbmeb-1996	320	28	2017	2017	NUM
ajbmeb-1996	320	29	)	)	PUNCT
ajbmeb-1996	320	30	.	.	PUNCT
ajbmeb-1996	321	1	liquidity	liquidity	NOUN
ajbmeb-1996	321	2	management	management	NOUN
ajbmeb-1996	321	3	and	and	CCONJ
ajbmeb-1996	321	4	performance	performance	NOUN
ajbmeb-1996	321	5	of	of	ADP
ajbmeb-1996	321	6	deposit	deposit	NOUN
ajbmeb-1996	321	7	money	money	NOUN
ajbmeb-1996	321	8	banks	bank	NOUN
ajbmeb-1996	321	9	in	in	ADP
ajbmeb-1996	321	10	nigeria	nigeria	PROPN
ajbmeb-1996	321	11	.	.	PUNCT
ajbmeb-1996	322	1	international	international	ADJ
ajbmeb-1996	322	2	journal	journal	PROPN
ajbmeb-1996	322	3	of	of	ADP
ajbmeb-1996	322	4	economics	economic	NOUN
ajbmeb-1996	322	5	,	,	PUNCT
ajbmeb-1996	322	6	finance	finance	NOUN
ajbmeb-1996	322	7	and	and	CCONJ
ajbmeb-1996	322	8	management	management	NOUN
ajbmeb-1996	322	9	sciences	science	NOUN
ajbmeb-1996	322	10	,	,	PUNCT
ajbmeb-1996	322	11	5(3	5(3	NUM
ajbmeb-1996	322	12	)	)	PUNCT
ajbmeb-1996	322	13	,	,	PUNCT
ajbmeb-1996	322	14	146	146	NUM
ajbmeb-1996	322	15	-	-	SYM
ajbmeb-1996	322	16	161	161	NUM
ajbmeb-1996	322	17	.	.	PUNCT
ajbmeb-1996	323	1	8	8	NUM
ajbmeb-1996	323	2	.	.	X
ajbmeb-1996	323	3	ezenyilimba	ezenyilimba	PROPN
ajbmeb-1996	323	4	,	,	PUNCT
ajbmeb-1996	323	5	e.	e.	PROPN
ajbmeb-1996	323	6	,	,	PUNCT
ajbmeb-1996	323	7	ezejiofor	ezejiofor	PROPN
ajbmeb-1996	323	8	,	,	PUNCT
ajbmeb-1996	323	9	r.	r.	PROPN
ajbmeb-1996	323	10	a.	a.	PROPN
ajbmeb-1996	323	11	&	&	CCONJ
ajbmeb-1996	323	12	afodigbueokwu	afodigbueokwu	PROPN
ajbmeb-1996	323	13	,	,	PUNCT
ajbmeb-1996	323	14	h.	h.	PROPN
ajbmeb-1996	323	15	e.	e.	PROPN
ajbmeb-1996	324	1	(	(	PUNCT
ajbmeb-1996	324	2	2019).effect	2019).effect	NUM
ajbmeb-1996	324	3	of	of	ADP
ajbmeb-1996	324	4	total	total	ADJ
ajbmeb-1996	324	5	quality	quality	NOUN
ajbmeb-1996	324	6	management	management	NOUN
ajbmeb-1996	324	7	on	on	ADP
ajbmeb-1996	324	8	organizational	organizational	ADJ
ajbmeb-1996	324	9	performance	performance	NOUN
ajbmeb-1996	324	10	of	of	ADP
ajbmeb-1996	324	11	deposit	deposit	NOUN
ajbmeb-1996	324	12	money	money	NOUN
ajbmeb-1996	324	13	banks	bank	NOUN
ajbmeb-1996	324	14	in	in	ADP
ajbmeb-1996	324	15	nigeria	nigeria	PROPN
ajbmeb-1996	324	16	.	.	PUNCT
ajbmeb-1996	325	1	journal	journal	PROPN
ajbmeb-1996	325	2	international	international	PROPN
ajbmeb-1996	325	3	journal	journal	PROPN
ajbmeb-1996	325	4	of	of	ADP
ajbmeb-1996	325	5	business	business	NOUN
ajbmeb-1996	325	6	and	and	CCONJ
ajbmeb-1996	325	7	law	law	NOUN
ajbmeb-1996	325	8	research	research	NOUN
ajbmeb-1996	325	9	,	,	PUNCT
ajbmeb-1996	325	10	7(3	7(3	NUM
ajbmeb-1996	325	11	)	)	PUNCT
ajbmeb-1996	325	12	,	,	PUNCT
ajbmeb-1996	325	13	15	15	NUM
ajbmeb-1996	325	14	–	–	SYM
ajbmeb-1996	325	15	28	28	NUM
ajbmeb-1996	325	16	.	.	NOUN
ajbmeb-1996	326	1	9	9	NUM
ajbmeb-1996	326	2	.	.	X
ajbmeb-1996	326	3	farah	farah	PROPN
ajbmeb-1996	326	4	,	,	PUNCT
ajbmeb-1996	326	5	m.	m.	PROPN
ajbmeb-1996	326	6	&	&	CCONJ
ajbmeb-1996	326	7	nina	nina	PROPN
ajbmeb-1996	326	8	,	,	PUNCT
ajbmeb-1996	326	9	s.	s.	PROPN
ajbmeb-1996	326	10	(	(	PUNCT
ajbmeb-1996	326	11	2016	2016	NUM
ajbmeb-1996	326	12	)	)	PUNCT
ajbmeb-1996	326	13	.	.	PUNCT
ajbmeb-1996	327	1	factors	factor	NOUN
ajbmeb-1996	327	2	affecting	affect	VERB
ajbmeb-1996	327	3	profitability	profitability	NOUN
ajbmeb-1996	327	4	of	of	ADP
ajbmeb-1996	327	5	small	small	ADJ
ajbmeb-1996	327	6	medium	medium	ADJ
ajbmeb-1996	327	7	enterprises	enterprise	NOUN
ajbmeb-1996	327	8	(	(	PUNCT
ajbmeb-1996	327	9	smes	sme	NOUN
ajbmeb-1996	327	10	)	)	PUNCT
ajbmeb-1996	327	11	firm	firm	NOUN
ajbmeb-1996	327	12	listed	list	VERB
ajbmeb-1996	327	13	in	in	ADP
ajbmeb-1996	327	14	indonesia	indonesia	PROPN
ajbmeb-1996	327	15	stock	stock	PROPN
ajbmeb-1996	327	16	exchange	exchange	PROPN
ajbmeb-1996	327	17	.	.	PUNCT
ajbmeb-1996	328	1	journal	journal	PROPN
ajbmeb-1996	328	2	of	of	ADP
ajbmeb-1996	328	3	economics	economic	NOUN
ajbmeb-1996	328	4	,	,	PUNCT
ajbmeb-1996	328	5	business	business	NOUN
ajbmeb-1996	328	6	and	and	CCONJ
ajbmeb-1996	328	7	management	management	NOUN
ajbmeb-1996	328	8	,	,	PUNCT
ajbmeb-1996	328	9	4(2	4(2	NUM
ajbmeb-1996	328	10	)	)	PUNCT
ajbmeb-1996	328	11	,	,	PUNCT
ajbmeb-1996	328	12	132	132	NUM
ajbmeb-1996	328	13	137	137	NUM
ajbmeb-1996	328	14	.	.	PUNCT
ajbmeb-1996	329	1	10	10	NUM
ajbmeb-1996	329	2	.	.	PUNCT
ajbmeb-1996	330	1	farouk	farouk	PROPN
ajbmeb-1996	330	2	,	,	PUNCT
ajbmeb-1996	330	3	m.	m.	NOUN
ajbmeb-1996	330	4	a.	a.	PROPN
ajbmeb-1996	330	5	&	&	CCONJ
ajbmeb-1996	330	6	hassan	hassan	PROPN
ajbmeb-1996	330	7	,	,	PUNCT
ajbmeb-1996	330	8	s.	s.	PROPN
ajbmeb-1996	330	9	u.	u.	PROPN
ajbmeb-1996	330	10	(	(	PUNCT
ajbmeb-1996	330	11	2014	2014	NUM
ajbmeb-1996	330	12	)	)	PUNCT
ajbmeb-1996	330	13	.	.	PUNCT
ajbmeb-1996	331	1	impact	impact	NOUN
ajbmeb-1996	331	2	of	of	ADP
ajbmeb-1996	331	3	audit	audit	NOUN
ajbmeb-1996	331	4	quality	quality	NOUN
ajbmeb-1996	331	5	and	and	CCONJ
ajbmeb-1996	331	6	financial	financial	ADJ
ajbmeb-1996	331	7	performance	performance	NOUN
ajbmeb-1996	331	8	of	of	ADP
ajbmeb-1996	331	9	quoted	quote	VERB
ajbmeb-1996	331	10	cement	cement	NOUN
ajbmeb-1996	331	11	firms	firm	NOUN
ajbmeb-1996	331	12	in	in	ADP
ajbmeb-1996	331	13	nigeria	nigeria	PROPN
ajbmeb-1996	331	14	.	.	PUNCT
ajbmeb-1996	332	1	international	international	ADJ
ajbmeb-1996	332	2	journal	journal	PROPN
ajbmeb-1996	332	3	of	of	ADP
ajbmeb-1996	332	4	accounting	accounting	NOUN
ajbmeb-1996	332	5	and	and	CCONJ
ajbmeb-1996	332	6	taxation	taxation	NOUN
ajbmeb-1996	332	7	,	,	PUNCT
ajbmeb-1996	332	8	2(2	2(2	NUM
ajbmeb-1996	332	9	)	)	PUNCT
ajbmeb-1996	332	10	,	,	PUNCT
ajbmeb-1996	332	11	122	122	NUM
ajbmeb-1996	332	12	.	.	NOUN
ajbmeb-1996	332	13	11	11	NUM
ajbmeb-1996	332	14	.	.	PUNCT
ajbmeb-1996	333	1	frank	frank	PROPN
ajbmeb-1996	333	2	,	,	PUNCT
ajbmeb-1996	333	3	b.	b.	PROPN
ajbmeb-1996	333	4	p.	p.	PROPN
ajbmeb-1996	333	5	&	&	CCONJ
ajbmeb-1996	333	6	james	james	PROPN
ajbmeb-1996	333	7	,	,	PUNCT
ajbmeb-1996	333	8	o.	o.	PROPN
ajbmeb-1996	333	9	k.	k.	PROPN
ajbmeb-1996	334	1	(	(	PUNCT
ajbmeb-1996	334	2	2014	2014	NUM
ajbmeb-1996	334	3	)	)	PUNCT
ajbmeb-1996	334	4	.	.	PUNCT
ajbmeb-1996	335	1	cash	cash	NOUN
ajbmeb-1996	335	2	flow	flow	NOUN
ajbmeb-1996	335	3	and	and	CCONJ
ajbmeb-1996	335	4	corporate	corporate	ADJ
ajbmeb-1996	335	5	performance	performance	NOUN
ajbmeb-1996	335	6	:	:	PUNCT
ajbmeb-1996	335	7	a	a	DET
ajbmeb-1996	335	8	study	study	NOUN
ajbmeb-1996	335	9	of	of	ADP
ajbmeb-1996	335	10	selected	select	VERB
ajbmeb-1996	335	11	food	food	NOUN
ajbmeb-1996	335	12	and	and	CCONJ
ajbmeb-1996	335	13	beverages	beverage	NOUN
ajbmeb-1996	335	14	companies	company	NOUN
ajbmeb-1996	335	15	in	in	ADP
ajbmeb-1996	335	16	nigeria	nigeria	PROPN
ajbmeb-1996	335	17	.	.	PUNCT
ajbmeb-1996	336	1	european	european	PROPN
ajbmeb-1996	336	2	journal	journal	PROPN
ajbmeb-1996	336	3	of	of	ADP
ajbmeb-1996	336	4	accounting	accounting	NOUN
ajbmeb-1996	336	5	auditing	auditing	NOUN
ajbmeb-1996	336	6	and	and	CCONJ
ajbmeb-1996	336	7	finance	finance	NOUN
ajbmeb-1996	336	8	research	research	NOUN
ajbmeb-1996	336	9	,	,	PUNCT
ajbmeb-1996	336	10	2(7	2(7	NUM
ajbmeb-1996	336	11	)	)	PUNCT
ajbmeb-1996	336	12	,	,	PUNCT
ajbmeb-1996	336	13	77	77	NUM
ajbmeb-1996	336	14	–	–	SYM
ajbmeb-1996	336	15	87	87	NUM
ajbmeb-1996	336	16	.	.	PUNCT
ajbmeb-1996	337	1	12	12	NUM
ajbmeb-1996	337	2	.	.	PUNCT
ajbmeb-1996	338	1	frank	frank	PROPN
ajbmeb-1996	338	2	,	,	PUNCT
ajbmeb-1996	338	3	m.	m.	NOUN
ajbmeb-1996	338	4	z.	z.	PROPN
ajbmeb-1996	338	5	,	,	PUNCT
ajbmeb-1996	338	6	&	&	CCONJ
ajbmeb-1996	338	7	goyal	goyal	PROPN
ajbmeb-1996	338	8	,	,	PUNCT
ajbmeb-1996	338	9	v.	v.	PROPN
ajbmeb-1996	338	10	k.	k.	PROPN
ajbmeb-1996	338	11	(	(	PUNCT
ajbmeb-1996	338	12	2003	2003	NUM
ajbmeb-1996	338	13	)	)	PUNCT
ajbmeb-1996	338	14	.	.	PUNCT
ajbmeb-1996	339	1	testing	test	VERB
ajbmeb-1996	339	2	the	the	DET
ajbmeb-1996	339	3	pecking	pecking	NOUN
ajbmeb-1996	339	4	order	order	NOUN
ajbmeb-1996	339	5	theory	theory	NOUN
ajbmeb-1996	339	6	of	of	ADP
ajbmeb-1996	339	7	capital	capital	NOUN
ajbmeb-1996	339	8	structure	structure	NOUN
ajbmeb-1996	339	9	.	.	PUNCT
ajbmeb-1996	340	1	journal	journal	NOUN
ajbmeb-1996	340	2	of	of	ADP
ajbmeb-1996	340	3	financial	financial	ADJ
ajbmeb-1996	340	4	economics	economic	NOUN
ajbmeb-1996	340	5	,	,	PUNCT
ajbmeb-1996	340	6	67(2	67(2	NUM
ajbmeb-1996	340	7	)	)	PUNCT
ajbmeb-1996	340	8	,	,	PUNCT
ajbmeb-1996	340	9	217	217	NUM
ajbmeb-1996	340	10	–	–	PUNCT
ajbmeb-1996	340	11	248	248	NUM
ajbmeb-1996	340	12	.	.	PUNCT
ajbmeb-1996	341	1	13	13	NUM
ajbmeb-1996	341	2	.	.	X
ajbmeb-1996	341	3	ijeoma	ijeoma	NOUN
ajbmeb-1996	341	4	,	,	PUNCT
ajbmeb-1996	341	5	n.	n.	NOUN
ajbmeb-1996	341	6	,	,	PUNCT
ajbmeb-1996	341	7	&	&	CCONJ
ajbmeb-1996	341	8	ezejiofor	ezejiofor	PROPN
ajbmeb-1996	341	9	r.	r.	PROPN
ajbmeb-1996	341	10	a.	a.	PROPN
ajbmeb-1996	341	11	(	(	PUNCT
ajbmeb-1996	341	12	2013	2013	NUM
ajbmeb-1996	341	13	)	)	PUNCT
ajbmeb-1996	341	14	.	.	PUNCT
ajbmeb-1996	342	1	an	an	DET
ajbmeb-1996	342	2	appraisal	appraisal	NOUN
ajbmeb-1996	342	3	of	of	ADP
ajbmeb-1996	342	4	corporate	corporate	ADJ
ajbmeb-1996	342	5	governance	governance	NOUN
ajbmeb-1996	342	6	issues	issue	NOUN
ajbmeb-1996	342	7	in	in	ADP
ajbmeb-1996	342	8	enhancing	enhance	VERB
ajbmeb-1996	342	9	transparency	transparency	NOUN
ajbmeb-1996	342	10	and	and	CCONJ
ajbmeb-1996	342	11	accountability	accountability	NOUN
ajbmeb-1996	342	12	in	in	ADP
ajbmeb-1996	342	13	small	small	ADJ
ajbmeb-1996	342	14	and	and	CCONJ
ajbmeb-1996	342	15	medium	medium	ADJ
ajbmeb-1996	342	16	enterprises	enterprise	NOUN
ajbmeb-1996	342	17	(	(	PUNCT
ajbmeb-1996	342	18	sme	sme	NOUN
ajbmeb-1996	342	19	)	)	PUNCT
ajbmeb-1996	342	20	.	.	PUNCT
ajbmeb-1996	343	1	international	international	ADJ
ajbmeb-1996	343	2	journal	journal	PROPN
ajbmeb-1996	343	3	of	of	ADP
ajbmeb-1996	343	4	academic	academic	ADJ
ajbmeb-1996	343	5	research	research	NOUN
ajbmeb-1996	343	6	in	in	ADP
ajbmeb-1996	343	7	business	business	NOUN
ajbmeb-1996	343	8	and	and	CCONJ
ajbmeb-1996	343	9	social	social	ADJ
ajbmeb-1996	343	10	sciences	science	NOUN
ajbmeb-1996	343	11	,	,	PUNCT
ajbmeb-1996	343	12	3(8	3(8	NUM
ajbmeb-1996	343	13	)	)	PUNCT
ajbmeb-1996	343	14	,	,	PUNCT
ajbmeb-1996	343	15	90	90	NUM
ajbmeb-1996	343	16	–	–	SYM
ajbmeb-1996	343	17	113	113	NUM
ajbmeb-1996	343	18	.	.	PUNCT
ajbmeb-1996	343	19	14	14	NUM
ajbmeb-1996	343	20	.	.	PUNCT
ajbmeb-1996	344	1	ksenija	ksenija	PROPN
ajbmeb-1996	344	2	,	,	PUNCT
ajbmeb-1996	344	3	d.	d.	PROPN
ajbmeb-1996	344	4	,	,	PUNCT
ajbmeb-1996	344	5	(	(	PUNCT
ajbmeb-1996	344	6	2013	2013	NUM
ajbmeb-1996	344	7	)	)	PUNCT
ajbmeb-1996	344	8	impact	impact	NOUN
ajbmeb-1996	344	9	of	of	ADP
ajbmeb-1996	344	10	accounts	account	NOUN
ajbmeb-1996	344	11	receivable	receivable	ADJ
ajbmeb-1996	344	12	management	management	NOUN
ajbmeb-1996	344	13	on	on	ADP
ajbmeb-1996	344	14	the	the	DET
ajbmeb-1996	344	15	probability	probability	NOUN
ajbmeb-1996	344	16	during	during	ADP
ajbmeb-1996	344	17	the	the	DET
ajbmeb-1996	344	18	financial	financial	ADJ
ajbmeb-1996	344	19	crisis	crisis	NOUN
ajbmeb-1996	344	20	:	:	PUNCT
ajbmeb-1996	344	21	evidence	evidence	NOUN
ajbmeb-1996	344	22	from	from	ADP
ajbmeb-1996	344	23	serbia	serbia	PROPN
ajbmeb-1996	344	24	”	"	PUNCT
ajbmeb-1996	344	25	,	,	PUNCT
ajbmeb-1996	344	26	9th	9th	ADJ
ajbmeb-1996	344	27	international	international	ADJ
ajbmeb-1996	344	28	asecu	asecu	ADJ
ajbmeb-1996	344	29	conference	conference	NOUN
ajbmeb-1996	344	30	on	on	ADP
ajbmeb-1996	344	31	systemic	systemic	ADJ
ajbmeb-1996	344	32	economic	economic	ADJ
ajbmeb-1996	344	33	crisis	crisis	NOUN
ajbmeb-1996	344	34	,	,	PUNCT
ajbmeb-1996	344	35	current	current	ADJ
ajbmeb-1996	344	36	issues	issue	NOUN
ajbmeb-1996	344	37	and	and	CCONJ
ajbmeb-1996	344	38	perspectives	perspective	NOUN
ajbmeb-1996	344	39	.	.	PUNCT
ajbmeb-1996	345	1	university	university	NOUN
ajbmeb-1996	345	2	of	of	ADP
ajbmeb-1996	345	3	nis	nis	PROPN
ajbmeb-1996	345	4	,	,	PUNCT
ajbmeb-1996	345	5	faculty	faculty	NOUN
ajbmeb-1996	345	6	of	of	ADP
ajbmeb-1996	345	7	economics	economic	NOUN
ajbmeb-1996	345	8	,	,	PUNCT
ajbmeb-1996	345	9	serbia	serbia	PROPN
ajbmeb-1996	345	10	.	.	PUNCT
ajbmeb-1996	346	1	15	15	NUM
ajbmeb-1996	346	2	.	.	PUNCT
ajbmeb-1996	346	3	majakusi	majakusi	PROPN
ajbmeb-1996	346	4	,	,	PUNCT
ajbmeb-1996	346	5	j.	j.	PROPN
ajbmeb-1996	346	6	(	(	PUNCT
ajbmeb-1996	346	7	2016	2016	NUM
ajbmeb-1996	346	8	)	)	PUNCT
ajbmeb-1996	346	9	.	.	PUNCT
ajbmeb-1996	347	1	effect	effect	NOUN
ajbmeb-1996	347	2	of	of	ADP
ajbmeb-1996	347	3	liquidity	liquidity	NOUN
ajbmeb-1996	347	4	management	management	NOUN
ajbmeb-1996	347	5	on	on	ADP
ajbmeb-1996	347	6	the	the	DET
ajbmeb-1996	347	7	financial	financial	ADJ
ajbmeb-1996	347	8	performance	performance	NOUN
ajbmeb-1996	347	9	of	of	ADP
ajbmeb-1996	347	10	commercial	commercial	ADJ
ajbmeb-1996	347	11	banks	bank	NOUN
ajbmeb-1996	347	12	in	in	ADP
ajbmeb-1996	347	13	kenya	kenya	PROPN
ajbmeb-1996	347	14	(	(	PUNCT
ajbmeb-1996	347	15	doctoral	doctoral	ADJ
ajbmeb-1996	347	16	dissertation	dissertation	NOUN
ajbmeb-1996	347	17	,	,	PUNCT
ajbmeb-1996	347	18	university	university	NOUN
ajbmeb-1996	347	19	of	of	ADP
ajbmeb-1996	347	20	nairobi	nairobi	PROPN
ajbmeb-1996	347	21	)	)	PUNCT
ajbmeb-1996	347	22	.	.	PUNCT
ajbmeb-1996	348	1	16	16	NUM
ajbmeb-1996	348	2	.	.	X
ajbmeb-1996	349	1	miko	miko	PROPN
ajbmeb-1996	349	2	,	,	PUNCT
ajbmeb-1996	349	3	n.u	n.u	PROPN
ajbmeb-1996	349	4	.	.	PROPN
ajbmeb-1996	349	5	&	&	CCONJ
ajbmeb-1996	349	6	ajagbonna	ajagbonna	PROPN
ajbmeb-1996	349	7	,	,	PUNCT
ajbmeb-1996	349	8	f.b	f.b	PROPN
ajbmeb-1996	349	9	.	.	PROPN
ajbmeb-1996	349	10	(	(	PUNCT
ajbmeb-1996	349	11	2019	2019	NUM
ajbmeb-1996	349	12	)	)	PUNCT
ajbmeb-1996	349	13	.	.	PUNCT
ajbmeb-1996	350	1	effect	effect	NOUN
ajbmeb-1996	350	2	of	of	ADP
ajbmeb-1996	350	3	liquidity	liquidity	NOUN
ajbmeb-1996	350	4	management	management	NOUN
ajbmeb-1996	350	5	and	and	CCONJ
ajbmeb-1996	350	6	profitability	profitability	NOUN
ajbmeb-1996	350	7	of	of	ADP
ajbmeb-1996	350	8	listed	list	VERB
ajbmeb-1996	350	9	manufacturing	manufacturing	NOUN
ajbmeb-1996	350	10	firms	firm	NOUN
ajbmeb-1996	350	11	in	in	ADP
ajbmeb-1996	350	12	nigeria	nigeria	PROPN
ajbmeb-1996	350	13	.	.	PUNCT
ajbmeb-1996	351	1	research	research	NOUN
ajbmeb-1996	351	2	journal	journal	PROPN
ajbmeb-1996	351	3	of	of	ADP
ajbmeb-1996	351	4	accounting	accounting	NOUN
ajbmeb-1996	351	5	and	and	CCONJ
ajbmeb-1996	351	6	finance	finance	NOUN
ajbmeb-1996	351	7	,	,	PUNCT
ajbmeb-1996	351	8	2(2	2(2	NUM
ajbmeb-1996	351	9	)	)	PUNCT
ajbmeb-1996	351	10	,	,	PUNCT
ajbmeb-1996	351	11	264	264	NUM
ajbmeb-1996	351	12	-	-	SYM
ajbmeb-1996	351	13	272	272	NUM
ajbmeb-1996	351	14	.	.	PUNCT
ajbmeb-1996	351	15	17	17	NUM
ajbmeb-1996	351	16	.	.	PUNCT
ajbmeb-1996	352	1	moussa	moussa	PROPN
ajbmeb-1996	352	2	,	,	PUNCT
ajbmeb-1996	352	3	a.	a.	NOUN
ajbmeb-1996	352	4	a.	a.	NOUN
ajbmeb-1996	352	5	(	(	PUNCT
ajbmeb-1996	352	6	2019	2019	NUM
ajbmeb-1996	352	7	)	)	PUNCT
ajbmeb-1996	352	8	.	.	PUNCT
ajbmeb-1996	353	1	determinants	determinant	NOUN
ajbmeb-1996	353	2	of	of	ADP
ajbmeb-1996	353	3	working	work	VERB
ajbmeb-1996	353	4	capital	capital	NOUN
ajbmeb-1996	353	5	behavior	behavior	NOUN
ajbmeb-1996	353	6	:	:	PUNCT
ajbmeb-1996	353	7	evidence	evidence	NOUN
ajbmeb-1996	353	8	from	from	ADP
ajbmeb-1996	353	9	egypt	egypt	PROPN
ajbmeb-1996	353	10	.	.	PUNCT
ajbmeb-1996	354	1	international	international	ADJ
ajbmeb-1996	354	2	journal	journal	PROPN
ajbmeb-1996	354	3	of	of	ADP
ajbmeb-1996	354	4	managerial	managerial	ADJ
ajbmeb-1996	354	5	finance	finance	NOUN
ajbmeb-1996	354	6	,	,	PUNCT
ajbmeb-1996	354	7	7(2	7(2	NUM
ajbmeb-1996	354	8	)	)	PUNCT
ajbmeb-1996	354	9	,	,	PUNCT
ajbmeb-1996	354	10	51	51	NUM
ajbmeb-1996	354	11	–	–	SYM
ajbmeb-1996	354	12	63	63	NUM
ajbmeb-1996	354	13	.	.	X
ajbmeb-1996	354	14	18	18	NUM
ajbmeb-1996	354	15	.	.	PUNCT
ajbmeb-1996	355	1	muya	muya	PROPN
ajbmeb-1996	355	2	,	,	PUNCT
ajbmeb-1996	355	3	t.	t.	PROPN
ajbmeb-1996	355	4	w.	w.	PROPN
ajbmeb-1996	355	5	&	&	CCONJ
ajbmeb-1996	355	6	gathogo	gathogo	PROPN
ajbmeb-1996	355	7	,	,	PUNCT
ajbmeb-1996	355	8	g.	g.	PROPN
ajbmeb-1996	355	9	(	(	PUNCT
ajbmeb-1996	355	10	2016	2016	NUM
ajbmeb-1996	355	11	)	)	PUNCT
ajbmeb-1996	355	12	.	.	PUNCT
ajbmeb-1996	356	1	effect	effect	NOUN
ajbmeb-1996	356	2	of	of	ADP
ajbmeb-1996	356	3	working	work	VERB
ajbmeb-1996	356	4	capital	capital	NOUN
ajbmeb-1996	356	5	management	management	NOUN
ajbmeb-1996	356	6	on	on	ADP
ajbmeb-1996	356	7	the	the	DET
ajbmeb-1996	356	8	profitability	profitability	NOUN
ajbmeb-1996	356	9	of	of	ADP
ajbmeb-1996	356	10	manufacturing	manufacturing	NOUN
ajbmeb-1996	356	11	firms	firm	NOUN
ajbmeb-1996	356	12	in	in	ADP
ajbmeb-1996	356	13	nakuru	nakuru	PROPN
ajbmeb-1996	356	14	town	town	PROPN
ajbmeb-1996	356	15	,	,	PUNCT
ajbmeb-1996	356	16	kenya	kenya	PROPN
ajbmeb-1996	356	17	.	.	PUNCT
ajbmeb-1996	357	1	international	international	ADJ
ajbmeb-1996	357	2	journal	journal	PROPN
ajbmeb-1996	357	3	of	of	ADP
ajbmeb-1996	357	4	economics	economic	NOUN
ajbmeb-1996	357	5	,	,	PUNCT
ajbmeb-1996	357	6	commerce	commerce	NOUN
ajbmeb-1996	357	7	and	and	CCONJ
ajbmeb-1996	357	8	management	management	NOUN
ajbmeb-1996	357	9	,	,	PUNCT
ajbmeb-1996	357	10	4(4	4(4	NUM
ajbmeb-1996	357	11	)	)	PUNCT
ajbmeb-1996	357	12	,	,	PUNCT
ajbmeb-1996	357	13	1008	1008	NUM
ajbmeb-1996	357	14	1105	1105	NUM
ajbmeb-1996	357	15	.	.	PUNCT
ajbmeb-1996	358	1	19	19	NUM
ajbmeb-1996	358	2	.	.	X
ajbmeb-1996	358	3	nijue	nijue	PROPN
ajbmeb-1996	358	4	,	,	PUNCT
ajbmeb-1996	358	5	a.	a.	NOUN
ajbmeb-1996	358	6	(	(	PUNCT
ajbmeb-1996	358	7	2020	2020	NUM
ajbmeb-1996	358	8	)	)	PUNCT
ajbmeb-1996	358	9	.	.	PUNCT
ajbmeb-1996	359	1	liquidity	liquidity	NOUN
ajbmeb-1996	359	2	management	management	NOUN
ajbmeb-1996	359	3	and	and	CCONJ
ajbmeb-1996	359	4	financial	financial	ADJ
ajbmeb-1996	359	5	performance	performance	NOUN
ajbmeb-1996	359	6	of	of	ADP
ajbmeb-1996	359	7	microfinance	microfinance	NOUN
ajbmeb-1996	359	8	institutions	institution	NOUN
ajbmeb-1996	359	9	in	in	ADP
ajbmeb-1996	359	10	kenya	kenya	PROPN
ajbmeb-1996	359	11	(	(	PUNCT
ajbmeb-1996	359	12	doctoral	doctoral	ADJ
ajbmeb-1996	359	13	dissertation	dissertation	NOUN
ajbmeb-1996	359	14	,	,	PUNCT
ajbmeb-1996	359	15	university	university	NOUN
ajbmeb-1996	359	16	of	of	ADP
ajbmeb-1996	359	17	embu	embu	NOUN
ajbmeb-1996	359	18	)	)	PUNCT
ajbmeb-1996	359	19	.	.	PUNCT
ajbmeb-1996	360	1	20	20	NUM
ajbmeb-1996	360	2	.	.	PUNCT
ajbmeb-1996	361	1	olaniyi	olaniyi	NOUN
ajbmeb-1996	361	2	,	,	PUNCT
ajbmeb-1996	361	3	a.	a.	NOUN
ajbmeb-1996	361	4	,	,	PUNCT
ajbmeb-1996	361	5	ayo	ayo	PROPN
ajbmeb-1996	361	6	,	,	PUNCT
ajbmeb-1996	361	7	i.	i.	PROPN
ajbmeb-1996	361	8	&	&	CCONJ
ajbmeb-1996	361	9	nzewi	nzewi	PROPN
ajbmeb-1996	361	10	,	,	PUNCT
ajbmeb-1996	361	11	o.	o.	NOUN
ajbmeb-1996	361	12	(	(	PUNCT
ajbmeb-1996	361	13	2019	2019	NUM
ajbmeb-1996	361	14	)	)	PUNCT
ajbmeb-1996	361	15	.	.	PUNCT
ajbmeb-1996	362	1	working	work	VERB
ajbmeb-1996	362	2	capital	capital	NOUN
ajbmeb-1996	362	3	management	management	NOUN
ajbmeb-1996	362	4	of	of	ADP
ajbmeb-1996	362	5	the	the	DET
ajbmeb-1996	362	6	financial	financial	ADJ
ajbmeb-1996	362	7	performance	performance	NOUN
ajbmeb-1996	362	8	of	of	ADP
ajbmeb-1996	362	9	basic	basic	ADJ
ajbmeb-1996	362	10	materials	material	NOUN
ajbmeb-1996	362	11	manufacturing	manufacturing	NOUN
ajbmeb-1996	362	12	companies	company	NOUN
ajbmeb-1996	362	13	in	in	ADP
ajbmeb-1996	362	14	nigeria	nigeria	PROPN
ajbmeb-1996	362	15	.	.	PUNCT
ajbmeb-1996	363	1	international	international	ADJ
ajbmeb-1996	363	2	journal	journal	PROPN
ajbmeb-1996	363	3	of	of	ADP
ajbmeb-1996	363	4	trend	trend	NOUN
ajbmeb-1996	363	5	in	in	ADP
ajbmeb-1996	363	6	scientific	scientific	ADJ
ajbmeb-1996	363	7	research	research	NOUN
ajbmeb-1996	363	8	and	and	CCONJ
ajbmeb-1996	363	9	development	development	NOUN
ajbmeb-1996	363	10	,	,	PUNCT
ajbmeb-1996	363	11	7(3	7(3	NUM
ajbmeb-1996	363	12	)	)	PUNCT
ajbmeb-1996	363	13	,	,	PUNCT
ajbmeb-1996	363	14	76	76	NUM
ajbmeb-1996	363	15	–	–	SYM
ajbmeb-1996	363	16	83	83	NUM
ajbmeb-1996	363	17	.	.	PUNCT
ajbmeb-1996	363	18	21	21	NUM
ajbmeb-1996	363	19	.	.	X
ajbmeb-1996	364	1	olaoye	olaoye	PROPN
ajbmeb-1996	364	2	,	,	PUNCT
ajbmeb-1996	364	3	f.o	f.o	PROPN
ajbmeb-1996	364	4	.	.	PROPN
ajbmeb-1996	364	5	&	&	CCONJ
ajbmeb-1996	364	6	adekanbi	adekanbi	PROPN
ajbmeb-1996	364	7	,	,	PUNCT
ajbmeb-1996	364	8	j.	j.	PROPN
ajbmeb-1996	364	9	a.	a.	PROPN
ajbmeb-1996	364	10	(	(	PUNCT
ajbmeb-1996	364	11	2019	2019	NUM
ajbmeb-1996	364	12	)	)	PUNCT
ajbmeb-1996	364	13	.	.	PUNCT
ajbmeb-1996	365	1	working	work	VERB
ajbmeb-1996	365	2	capital	capital	NOUN
ajbmeb-1996	365	3	management	management	NOUN
ajbmeb-1996	365	4	and	and	CCONJ
ajbmeb-1996	365	5	firms	firm	NOUN
ajbmeb-1996	365	6	’	’	PART
ajbmeb-1996	365	7	profitability	profitability	NOUN
ajbmeb-1996	365	8	:	:	PUNCT
ajbmeb-1996	365	9	evidence	evidence	NOUN
ajbmeb-1996	365	10	from	from	ADP
ajbmeb-1996	365	11	quoted	quote	VERB
ajbmeb-1996	365	12	firms	firm	NOUN
ajbmeb-1996	365	13	on	on	ADP
ajbmeb-1996	365	14	the	the	DET
ajbmeb-1996	365	15	nigerian	nigerian	ADJ
ajbmeb-1996	365	16	stock	stock	NOUN
ajbmeb-1996	365	17	exchange	exchange	PROPN
ajbmeb-1996	365	18	.	.	PUNCT
ajbmeb-1996	366	1	intelligent	intelligent	ADJ
ajbmeb-1996	366	2	information	information	NOUN
ajbmeb-1996	366	3	management	management	NOUN
ajbmeb-1996	366	4	,	,	PUNCT
ajbmeb-1996	366	5	11(3	11(3	NUM
ajbmeb-1996	366	6	)	)	PUNCT
ajbmeb-1996	366	7	,	,	PUNCT
ajbmeb-1996	366	8	43	43	NUM
ajbmeb-1996	366	9	-	-	SYM
ajbmeb-1996	366	10	60	60	NUM
ajbmeb-1996	366	11	.	.	PUNCT
ajbmeb-1996	367	1	22	22	NUM
ajbmeb-1996	367	2	.	.	PUNCT
ajbmeb-1996	368	1	otekunrin	otekunrin	ADJ
ajbmeb-1996	368	2	,	,	PUNCT
ajbmeb-1996	368	3	a.	a.	NOUN
ajbmeb-1996	368	4	o.	o.	PROPN
ajbmeb-1996	368	5	,	,	PUNCT
ajbmeb-1996	368	6	fagboro	fagboro	PROPN
ajbmeb-1996	368	7	,	,	PUNCT
ajbmeb-1996	368	8	g.	g.	PROPN
ajbmeb-1996	368	9	a.	a.	PROPN
ajbmeb-1996	368	10	,	,	PUNCT
ajbmeb-1996	368	11	nwanji	nwanji	PROPN
ajbmeb-1996	368	12	,	,	PUNCT
ajbmeb-1996	368	13	t.	t.	PROPN
ajbmeb-1996	368	14	i.	i.	PROPN
ajbmeb-1996	368	15	,	,	PUNCT
ajbmeb-1996	368	16	asamu	asamu	PROPN
ajbmeb-1996	368	17	,	,	PUNCT
ajbmeb-1996	368	18	f.	f.	PROPN
ajbmeb-1996	368	19	,	,	PUNCT
ajbmeb-1996	368	20	ajiboye	ajiboye	PROPN
ajbmeb-1996	368	21	,	,	PUNCT
ajbmeb-1996	368	22	b.	b.	PROPN
ajbmeb-1996	368	23	o.	o.	PROPN
ajbmeb-1996	368	24	,	,	PUNCT
ajbmeb-1996	368	25	&	&	CCONJ
ajbmeb-1996	368	26	falaye	falaye	PROPN
ajbmeb-1996	368	27	,	,	PUNCT
ajbmeb-1996	368	28	a.	a.	PROPN
ajbmeb-1996	368	29	j.	j.	PROPN
ajbmeb-1996	368	30	(	(	PUNCT
ajbmeb-1996	368	31	2019	2019	NUM
ajbmeb-1996	368	32	)	)	PUNCT
ajbmeb-1996	368	33	.	.	PUNCT
ajbmeb-1996	369	1	performance	performance	NOUN
ajbmeb-1996	369	2	of	of	ADP
ajbmeb-1996	369	3	deposit	deposit	NOUN
ajbmeb-1996	369	4	money	money	NOUN
ajbmeb-1996	369	5	banks	bank	NOUN
ajbmeb-1996	369	6	and	and	CCONJ
ajbmeb-1996	369	7	liquidity	liquidity	NOUN
ajbmeb-1996	369	8	management	management	NOUN
ajbmeb-1996	369	9	in	in	ADP
ajbmeb-1996	369	10	nigeria	nigeria	PROPN
ajbmeb-1996	369	11	.	.	PUNCT
ajbmeb-1996	370	1	banks	bank	NOUN
ajbmeb-1996	370	2	and	and	CCONJ
ajbmeb-1996	370	3	bank	bank	NOUN
ajbmeb-1996	370	4	systems	system	NOUN
ajbmeb-1996	370	5	,	,	PUNCT
ajbmeb-1996	370	6	14(3	14(3	NUM
ajbmeb-1996	370	7	)	)	PUNCT
ajbmeb-1996	370	8	,	,	PUNCT
ajbmeb-1996	370	9	152	152	NUM
ajbmeb-1996	370	10	–	–	SYM
ajbmeb-1996	370	11	161	161	NUM
ajbmeb-1996	370	12	.	.	PUNCT
ajbmeb-1996	370	13	american	american	PROPN
ajbmeb-1996	370	14	journal	journal	PROPN
ajbmeb-1996	370	15	of	of	ADP
ajbmeb-1996	370	16	business	business	NOUN
ajbmeb-1996	370	17	management	management	NOUN
ajbmeb-1996	370	18	,	,	PUNCT
ajbmeb-1996	370	19	economics	economic	NOUN
ajbmeb-1996	370	20	and	and	CCONJ
ajbmeb-1996	370	21	banking	banking	NOUN
ajbmeb-1996	370	22	volume	volume	NOUN
ajbmeb-1996	370	23	23	23	NUM
ajbmeb-1996	370	24	april	april	PROPN
ajbmeb-1996	370	25	2024	2024	NUM
ajbmeb-1996	370	26	p	p	NOUN
ajbmeb-1996	370	27	a	a	DET
ajbmeb-1996	370	28	g	g	NOUN
ajbmeb-1996	370	29	e	e	NOUN
ajbmeb-1996	370	30	|	|	ADV
ajbmeb-1996	370	31	82	82	NUM
ajbmeb-1996	370	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1996	370	33	23	23	NUM
ajbmeb-1996	370	34	.	.	PUNCT
ajbmeb-1996	371	1	panigrahi	panigrahi	NOUN
ajbmeb-1996	371	2	,	,	PUNCT
ajbmeb-1996	371	3	a.	a.	PROPN
ajbmeb-1996	371	4	k.	k.	PROPN
ajbmeb-1996	371	5	(	(	PUNCT
ajbmeb-1996	371	6	2013	2013	NUM
ajbmeb-1996	371	7	)	)	PUNCT
ajbmeb-1996	371	8	.	.	PUNCT
ajbmeb-1996	372	1	liquidity	liquidity	NOUN
ajbmeb-1996	372	2	management	management	NOUN
ajbmeb-1996	372	3	of	of	ADP
ajbmeb-1996	372	4	indian	indian	ADJ
ajbmeb-1996	372	5	cement	cement	NOUN
ajbmeb-1996	372	6	companies	company	NOUN
ajbmeb-1996	372	7	–	–	PUNCT
ajbmeb-1996	372	8	a	a	DET
ajbmeb-1996	372	9	comparative	comparative	ADJ
ajbmeb-1996	372	10	study	study	NOUN
ajbmeb-1996	372	11	.	.	PUNCT
ajbmeb-1996	373	1	iosr	iosr	ADJ
ajbmeb-1996	373	2	journal	journal	PROPN
ajbmeb-1996	373	3	of	of	ADP
ajbmeb-1996	373	4	business	business	NOUN
ajbmeb-1996	373	5	and	and	CCONJ
ajbmeb-1996	373	6	management	management	NOUN
ajbmeb-1996	373	7	(	(	PUNCT
ajbmeb-1996	373	8	iosr	iosr	ADJ
ajbmeb-1996	373	9	-	-	PUNCT
ajbmeb-1996	373	10	jbm	jbm	NOUN
ajbmeb-1996	373	11	)	)	PUNCT
ajbmeb-1996	373	12	,	,	PUNCT
ajbmeb-1996	373	13	3(4	3(4	NUM
ajbmeb-1996	373	14	)	)	PUNCT
ajbmeb-1996	373	15	,	,	PUNCT
ajbmeb-1996	373	16	78	78	NUM
ajbmeb-1996	373	17	–	–	SYM
ajbmeb-1996	373	18	93	93	NUM
ajbmeb-1996	373	19	.	.	X
ajbmeb-1996	374	1	24	24	NUM
ajbmeb-1996	374	2	.	.	X
ajbmeb-1996	374	3	prempeh	prempeh	PROPN
ajbmeb-1996	374	4	,	,	PUNCT
ajbmeb-1996	374	5	k.	k.	PROPN
ajbmeb-1996	374	6	b.	b.	PROPN
ajbmeb-1996	374	7	&	&	CCONJ
ajbmeb-1996	374	8	peprah	peprah	PROPN
ajbmeb-1996	374	9	-	-	PUNCT
ajbmeb-1996	374	10	amankona	amankona	PROPN
ajbmeb-1996	374	11	,	,	PUNCT
ajbmeb-1996	374	12	g.	g.	PROPN
ajbmeb-1996	374	13	(	(	PUNCT
ajbmeb-1996	374	14	2020	2020	NUM
ajbmeb-1996	374	15	)	)	PUNCT
ajbmeb-1996	374	16	.	.	PUNCT
ajbmeb-1996	375	1	does	do	AUX
ajbmeb-1996	375	2	working	work	VERB
ajbmeb-1996	375	3	capital	capital	NOUN
ajbmeb-1996	375	4	management	management	NOUN
ajbmeb-1996	375	5	affect	affect	VERB
ajbmeb-1996	375	6	profitability	profitability	NOUN
ajbmeb-1996	375	7	of	of	ADP
ajbmeb-1996	375	8	ghanaian	ghanaian	ADJ
ajbmeb-1996	375	9	manufacturing	manufacturing	NOUN
ajbmeb-1996	375	10	firms	firm	NOUN
ajbmeb-1996	375	11	?	?	PUNCT
ajbmeb-1996	376	1	zagreb	zagreb	PROPN
ajbmeb-1996	376	2	international	international	PROPN
ajbmeb-1996	376	3	review	review	PROPN
ajbmeb-1996	376	4	of	of	ADP
ajbmeb-1996	376	5	economics	economics	PROPN
ajbmeb-1996	376	6	&	&	CCONJ
ajbmeb-1996	376	7	business	business	NOUN
ajbmeb-1996	376	8	,	,	PUNCT
ajbmeb-1996	376	9	23(1	23(1	NUM
ajbmeb-1996	376	10	)	)	PUNCT
ajbmeb-1996	376	11	,	,	PUNCT
ajbmeb-1996	376	12	1	1	NUM
ajbmeb-1996	376	13	-	-	SYM
ajbmeb-1996	376	14	18	18	NUM
ajbmeb-1996	376	15	.	.	X
ajbmeb-1996	377	1	25	25	NUM
ajbmeb-1996	377	2	.	.	X
ajbmeb-1996	377	3	priya	priya	PROPN
ajbmeb-1996	377	4	,	,	PUNCT
ajbmeb-1996	377	5	k.	k.	PROPN
ajbmeb-1996	377	6	&	&	CCONJ
ajbmeb-1996	377	7	nimalathasan	nimalathasan	PROPN
ajbmeb-1996	377	8	,	,	PUNCT
ajbmeb-1996	377	9	b.	b.	PROPN
ajbmeb-1996	377	10	(	(	PUNCT
ajbmeb-1996	377	11	2013	2013	NUM
ajbmeb-1996	377	12	)	)	PUNCT
ajbmeb-1996	377	13	.	.	PUNCT
ajbmeb-1996	378	1	liquidity	liquidity	NOUN
ajbmeb-1996	378	2	management	management	NOUN
ajbmeb-1996	378	3	and	and	CCONJ
ajbmeb-1996	378	4	profitability	profitability	NOUN
ajbmeb-1996	378	5	:	:	PUNCT
ajbmeb-1996	378	6	a	a	DET
ajbmeb-1996	378	7	case	case	NOUN
ajbmeb-1996	378	8	study	study	NOUN
ajbmeb-1996	378	9	of	of	ADP
ajbmeb-1996	378	10	listed	list	VERB
ajbmeb-1996	378	11	manufacturing	manufacturing	NOUN
ajbmeb-1996	378	12	companies	company	NOUN
ajbmeb-1996	378	13	in	in	ADP
ajbmeb-1996	378	14	sri	sri	PROPN
ajbmeb-1996	378	15	lanka	lanka	PROPN
ajbmeb-1996	378	16	.	.	PUNCT
ajbmeb-1996	379	1	international	international	ADJ
ajbmeb-1996	379	2	journal	journal	PROPN
ajbmeb-1996	379	3	of	of	ADP
ajbmeb-1996	379	4	technological	technological	ADJ
ajbmeb-1996	379	5	exploration	exploration	NOUN
ajbmeb-1996	379	6	and	and	CCONJ
ajbmeb-1996	379	7	learning	learning	NOUN
ajbmeb-1996	379	8	,	,	PUNCT
ajbmeb-1996	379	9	2(4	2(4	NUM
ajbmeb-1996	379	10	)	)	PUNCT
ajbmeb-1996	379	11	,	,	PUNCT
ajbmeb-1996	379	12	135	135	NUM
ajbmeb-1996	379	13	-	-	SYM
ajbmeb-1996	379	14	151	151	NUM
ajbmeb-1996	379	15	.	.	NOUN
ajbmeb-1996	379	16	26	26	NUM
ajbmeb-1996	379	17	.	.	PUNCT
ajbmeb-1996	380	1	salim	salim	PROPN
ajbmeb-1996	380	2	,	,	PUNCT
ajbmeb-1996	380	3	b.	b.	PROPN
ajbmeb-1996	380	4	f.	f.	PROPN
ajbmeb-1996	380	5	&	&	CCONJ
ajbmeb-1996	380	6	bilal	bilal	PROPN
ajbmeb-1996	380	7	,	,	PUNCT
ajbmeb-1996	380	8	z.	z.	PROPN
ajbmeb-1996	380	9	o.	o.	PROPN
ajbmeb-1996	380	10	(	(	PUNCT
ajbmeb-1996	380	11	2016	2016	NUM
ajbmeb-1996	380	12	)	)	PUNCT
ajbmeb-1996	380	13	.	.	PUNCT
ajbmeb-1996	381	1	the	the	DET
ajbmeb-1996	381	2	impact	impact	NOUN
ajbmeb-1996	381	3	of	of	ADP
ajbmeb-1996	381	4	liquidity	liquidity	NOUN
ajbmeb-1996	381	5	management	management	NOUN
ajbmeb-1996	381	6	on	on	ADP
ajbmeb-1996	381	7	financial	financial	ADJ
ajbmeb-1996	381	8	performance	performance	NOUN
ajbmeb-1996	381	9	in	in	ADP
ajbmeb-1996	381	10	omani	omani	ADJ
ajbmeb-1996	381	11	banking	banking	NOUN
ajbmeb-1996	381	12	sector	sector	NOUN
ajbmeb-1996	381	13	.	.	PUNCT
ajbmeb-1996	382	1	international	international	ADJ
ajbmeb-1996	382	2	journal	journal	PROPN
ajbmeb-1996	382	3	of	of	ADP
ajbmeb-1996	382	4	accounting	accounting	NOUN
ajbmeb-1996	382	5	,	,	PUNCT
ajbmeb-1996	382	6	business	business	NOUN
ajbmeb-1996	382	7	and	and	CCONJ
ajbmeb-1996	382	8	economic	economic	ADJ
ajbmeb-1996	382	9	research	research	NOUN
ajbmeb-1996	382	10	,	,	PUNCT
ajbmeb-1996	382	11	14(1	14(1	NUM
ajbmeb-1996	382	12	)	)	PUNCT
ajbmeb-1996	382	13	,	,	PUNCT
ajbmeb-1996	382	14	545	545	NUM
ajbmeb-1996	382	15	-	-	SYM
ajbmeb-1996	382	16	565	565	NUM
ajbmeb-1996	382	17	.	.	PUNCT
ajbmeb-1996	382	18	27	27	NUM
ajbmeb-1996	382	19	.	.	PUNCT
ajbmeb-1996	383	1	simon	simon	PROPN
ajbmeb-1996	383	2	,	,	PUNCT
ajbmeb-1996	383	3	s.	s.	PROPN
ajbmeb-1996	383	4	,	,	PUNCT
ajbmeb-1996	383	5	sawandi	sawandi	NOUN
ajbmeb-1996	383	6	,	,	PUNCT
ajbmeb-1996	383	7	n.	n.	NOUN
ajbmeb-1996	383	8	,	,	PUNCT
ajbmeb-1996	383	9	&	&	CCONJ
ajbmeb-1996	383	10	abdulhamid	abdulhamid	PROPN
ajbmeb-1996	383	11	,	,	PUNCT
ajbmeb-1996	383	12	m.	m.	NOUN
ajbmeb-1996	383	13	a.	a.	NOUN
ajbmeb-1996	383	14	(	(	PUNCT
ajbmeb-1996	383	15	2017	2017	NUM
ajbmeb-1996	383	16	)	)	PUNCT
ajbmeb-1996	383	17	.	.	PUNCT
ajbmeb-1996	384	1	the	the	DET
ajbmeb-1996	384	2	quadratic	quadratic	ADJ
ajbmeb-1996	384	3	relationship	relationship	NOUN
ajbmeb-1996	384	4	between	between	ADP
ajbmeb-1996	384	5	working	work	VERB
ajbmeb-1996	384	6	capital	capital	NOUN
ajbmeb-1996	384	7	management	management	NOUN
ajbmeb-1996	384	8	and	and	CCONJ
ajbmeb-1996	384	9	firm	firm	ADJ
ajbmeb-1996	384	10	performance	performance	NOUN
ajbmeb-1996	384	11	:	:	PUNCT
ajbmeb-1996	384	12	evidence	evidence	NOUN
ajbmeb-1996	384	13	from	from	ADP
ajbmeb-1996	384	14	the	the	DET
ajbmeb-1996	384	15	nigerian	nigerian	ADJ
ajbmeb-1996	384	16	economy	economy	NOUN
ajbmeb-1996	384	17	.	.	PUNCT
ajbmeb-1996	385	1	journal	journal	PROPN
ajbmeb-1996	385	2	of	of	ADP
ajbmeb-1996	385	3	business	business	NOUN
ajbmeb-1996	385	4	and	and	CCONJ
ajbmeb-1996	385	5	retail	retail	ADJ
ajbmeb-1996	385	6	management	management	NOUN
ajbmeb-1996	385	7	research	research	NOUN
ajbmeb-1996	385	8	,	,	PUNCT
ajbmeb-1996	385	9	12(1	12(1	NUM
ajbmeb-1996	385	10	)	)	PUNCT
ajbmeb-1996	385	11	,	,	PUNCT
ajbmeb-1996	385	12	98	98	NUM
ajbmeb-1996	385	13	–	–	SYM
ajbmeb-1996	385	14	119	119	NUM
ajbmeb-1996	385	15	.	.	NOUN
ajbmeb-1996	385	16	28	28	NUM
ajbmeb-1996	385	17	.	.	PUNCT
ajbmeb-1996	385	18	titman	titman	PROPN
ajbmeb-1996	385	19	,	,	PUNCT
ajbmeb-1996	385	20	s.	s.	PROPN
ajbmeb-1996	385	21	&	&	CCONJ
ajbmeb-1996	385	22	wessels	wessels	PROPN
ajbmeb-1996	385	23	,	,	PUNCT
ajbmeb-1996	385	24	r.	r.	PROPN
ajbmeb-1996	385	25	(	(	PUNCT
ajbmeb-1996	385	26	1988	1988	NUM
ajbmeb-1996	385	27	)	)	PUNCT
ajbmeb-1996	385	28	.	.	PUNCT
ajbmeb-1996	386	1	the	the	DET
ajbmeb-1996	386	2	determinants	determinant	NOUN
ajbmeb-1996	386	3	of	of	ADP
ajbmeb-1996	386	4	capital	capital	NOUN
ajbmeb-1996	386	5	structure	structure	NOUN
ajbmeb-1996	386	6	choice	choice	NOUN
ajbmeb-1996	386	7	.	.	PUNCT
ajbmeb-1996	387	1	the	the	DET
ajbmeb-1996	387	2	journal	journal	PROPN
ajbmeb-1996	387	3	of	of	ADP
ajbmeb-1996	387	4	finance	finance	NOUN
ajbmeb-1996	387	5	,	,	PUNCT
ajbmeb-1996	387	6	43(1	43(1	NOUN
ajbmeb-1996	387	7	)	)	PUNCT
ajbmeb-1996	387	8	,	,	PUNCT
ajbmeb-1996	387	9	1	1	NUM
ajbmeb-1996	387	10	-	-	SYM
ajbmeb-1996	387	11	19	19	NUM
ajbmeb-1996	387	12	.	.	NOUN
ajbmeb-1996	387	13	29	29	NUM
ajbmeb-1996	387	14	.	.	PUNCT
ajbmeb-1996	388	1	umobong	umobong	PROPN
ajbmeb-1996	388	2	,	,	PUNCT
ajbmeb-1996	388	3	a.	a.	NOUN
ajbmeb-1996	388	4	a.	a.	NOUN
ajbmeb-1996	388	5	(	(	PUNCT
ajbmeb-1996	388	6	2015	2015	NUM
ajbmeb-1996	388	7	)	)	PUNCT
ajbmeb-1996	388	8	.	.	PUNCT
ajbmeb-1996	389	1	assessing	assess	VERB
ajbmeb-1996	389	2	the	the	DET
ajbmeb-1996	389	3	impact	impact	NOUN
ajbmeb-1996	389	4	of	of	ADP
ajbmeb-1996	389	5	liquidity	liquidity	NOUN
ajbmeb-1996	389	6	and	and	CCONJ
ajbmeb-1996	389	7	profitability	profitability	NOUN
ajbmeb-1996	389	8	ratios	ratio	NOUN
ajbmeb-1996	389	9	on	on	ADP
ajbmeb-1996	389	10	growth	growth	NOUN
ajbmeb-1996	389	11	of	of	ADP
ajbmeb-1996	389	12	profits	profit	NOUN
ajbmeb-1996	389	13	in	in	ADP
ajbmeb-1996	389	14	pharmaceutical	pharmaceutical	ADJ
ajbmeb-1996	389	15	firms	firm	NOUN
ajbmeb-1996	389	16	in	in	ADP
ajbmeb-1996	389	17	nigeria	nigeria	PROPN
ajbmeb-1996	389	18	.	.	PUNCT
ajbmeb-1996	390	1	european	european	PROPN
ajbmeb-1996	390	2	journal	journal	PROPN
ajbmeb-1996	390	3	of	of	ADP
ajbmeb-1996	390	4	accounting	accounting	NOUN
ajbmeb-1996	390	5	,	,	PUNCT
ajbmeb-1996	390	6	auditing	auditing	NOUN
ajbmeb-1996	390	7	and	and	CCONJ
ajbmeb-1996	390	8	finance	finance	NOUN
ajbmeb-1996	390	9	research	research	NOUN
ajbmeb-1996	390	10	,	,	PUNCT
ajbmeb-1996	390	11	3(10	3(10	NUM
ajbmeb-1996	390	12	)	)	PUNCT
ajbmeb-1996	390	13	,	,	PUNCT
ajbmeb-1996	390	14	97	97	NUM
ajbmeb-1996	390	15	-	-	SYM
ajbmeb-1996	390	16	114	114	NUM
ajbmeb-1996	390	17	.	.	PUNCT
ajbmeb-1996	390	18	30	30	NUM
ajbmeb-1996	390	19	.	.	PUNCT
ajbmeb-1996	391	1	zygmunt	zygmunt	PROPN
ajbmeb-1996	391	2	,	,	PUNCT
ajbmeb-1996	391	3	j.	j.	PROPN
ajbmeb-1996	391	4	(	(	PUNCT
ajbmeb-1996	391	5	2013	2013	NUM
ajbmeb-1996	391	6	)	)	PUNCT
ajbmeb-1996	391	7	.	.	PUNCT
ajbmeb-1996	392	1	does	do	VERB
ajbmeb-1996	392	2	liquidity	liquidity	NOUN
ajbmeb-1996	392	3	impacts	impact	NOUN
ajbmeb-1996	392	4	on	on	ADP
ajbmeb-1996	392	5	profitability	profitability	NOUN
ajbmeb-1996	392	6	?	?	PUNCT
ajbmeb-1996	393	1	a	a	DET
ajbmeb-1996	393	2	case	case	NOUN
ajbmeb-1996	393	3	of	of	ADP
ajbmeb-1996	393	4	polish	polish	ADJ
ajbmeb-1996	393	5	information	information	NOUN
ajbmeb-1996	393	6	technology	technology	NOUN
ajbmeb-1996	393	7	companies	company	NOUN
ajbmeb-1996	393	8	.	.	PUNCT
ajbmeb-1996	394	1	conference	conference	NOUN
ajbmeb-1996	394	2	of	of	ADP
ajbmeb-1996	394	3	informatics	informatic	NOUN
ajbmeb-1996	394	4	and	and	CCONJ
ajbmeb-1996	394	5	management	management	NOUN
ajbmeb-1996	394	6	sciences	science	NOUN
ajbmeb-1996	394	7	,	,	PUNCT
ajbmeb-1996	394	8	25(9	25(9	NUM
ajbmeb-1996	394	9	)	)	PUNCT
ajbmeb-1996	394	10	,	,	PUNCT
ajbmeb-1996	394	11	247	247	NUM
ajbmeb-1996	394	12	-	-	SYM
ajbmeb-1996	394	13	251	251	NUM