id	sid	tid	token	lemma	pos
arjefm-1222	1	1	american	american	PROPN
arjefm-1222	1	2	research	research	PROPN
arjefm-1222	1	3	journal	journal	PROPN
arjefm-1222	1	4	of	of	ADP
arjefm-1222	1	5	economics	economic	NOUN
arjefm-1222	1	6	,	,	PUNCT
arjefm-1222	1	7	finance	finance	NOUN
arjefm-1222	1	8	and	and	CCONJ
arjefm-1222	1	9	management	management	NOUN
arjefm-1222	1	10	volume	volume	NOUN
arjefm-1222	1	11	13	13	NUM
arjefm-1222	1	12	issue	issue	NOUN
arjefm-1222	1	13	3	3	NUM
arjefm-1222	1	14	,	,	PUNCT
arjefm-1222	1	15	july	july	PROPN
arjefm-1222	1	16	-	-	PUNCT
arjefm-1222	1	17	september	september	PROPN
arjefm-1222	1	18	2025	2025	NUM
arjefm-1222	1	19	issn	issn	NOUN
arjefm-1222	1	20	:	:	PUNCT
arjefm-1222	1	21	2836	2836	NUM
arjefm-1222	1	22	-	-	SYM
arjefm-1222	1	23	9416	9416	NUM
arjefm-1222	1	24	impact	impact	NOUN
arjefm-1222	1	25	factor	factor	NOUN
arjefm-1222	1	26	:	:	PUNCT
arjefm-1222	1	27	6.41	6.41	NUM
arjefm-1222	1	28	journal	journal	NOUN
arjefm-1222	1	29	homepage	homepage	NOUN
arjefm-1222	1	30	:	:	PUNCT
arjefm-1222	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	1	32	email	email	NOUN
arjefm-1222	1	33	:	:	PUNCT
arjefm-1222	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	1	35	official	official	ADJ
arjefm-1222	1	36	journal	journal	PROPN
arjefm-1222	1	37	of	of	ADP
arjefm-1222	1	38	america	america	PROPN
arjefm-1222	1	39	serial	serial	PROPN
arjefm-1222	1	40	publication	publication	NOUN
arjefm-1222	1	41	american	american	PROPN
arjefm-1222	1	42	research	research	PROPN
arjefm-1222	1	43	journal	journal	PROPN
arjefm-1222	1	44	of	of	ADP
arjefm-1222	1	45	economics	economic	NOUN
arjefm-1222	1	46	,	,	PUNCT
arjefm-1222	1	47	finance	finance	NOUN
arjefm-1222	1	48	and	and	CCONJ
arjefm-1222	1	49	management	management	NOUN
arjefm-1222	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	1	51	,	,	PUNCT
arjefm-1222	1	52	email	email	NOUN
arjefm-1222	1	53	:	:	PUNCT
arjefm-1222	2	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	2	2	1	1	NUM
arjefm-1222	3	1	|	|	ADV
arjefm-1222	3	2	p	p	X
arjefm-1222	3	3	a	a	DET
arjefm-1222	3	4	g	g	NOUN
arjefm-1222	3	5	e	e	NOUN
arjefm-1222	3	6	effect	effect	NOUN
arjefm-1222	3	7	of	of	ADP
arjefm-1222	3	8	cost	cost	NOUN
arjefm-1222	3	9	of	of	ADP
arjefm-1222	3	10	sales	sale	NOUN
arjefm-1222	3	11	on	on	ADP
arjefm-1222	3	12	shareholders	shareholder	NOUN
arjefm-1222	3	13	return	return	NOUN
arjefm-1222	3	14	of	of	ADP
arjefm-1222	3	15	nigerian	nigerian	ADJ
arjefm-1222	3	16	companies	company	NOUN
arjefm-1222	3	17	giwa	giwa	VERB
arjefm-1222	3	18	luka	luka	PROPN
arjefm-1222	3	19	and	and	CCONJ
arjefm-1222	3	20	dibua	dibua	PROPN
arjefm-1222	3	21	ekene	ekene	PROPN
arjefm-1222	3	22	c.	c.	PROPN
arjefm-1222	3	23	department	department	PROPN
arjefm-1222	3	24	of	of	ADP
arjefm-1222	3	25	accountancy	accountancy	PROPN
arjefm-1222	3	26	paul	paul	PROPN
arjefm-1222	3	27	university	university	PROPN
arjefm-1222	3	28	,	,	PUNCT
arjefm-1222	3	29	awka	awka	ADV
arjefm-1222	3	30	e	e	NOUN
arjefm-1222	3	31	-	-	NOUN
arjefm-1222	3	32	mail	mail	NOUN
arjefm-1222	3	33	:	:	PUNCT
arjefm-1222	3	34	lukagiwa6@gmail.com	lukagiwa6@gmail.com	ADJ
arjefm-1222	4	1	,	,	PUNCT
arjefm-1222	4	2	dibuaekene@gmail.com	dibuaekene@gmail.com	PROPN
arjefm-1222	4	3	doi	doi	NOUN
arjefm-1222	4	4	:	:	PUNCT
arjefm-1222	4	5	https://doi.org/10.5281/zenodo.15829607	https://doi.org/10.5281/zenodo.15829607	PROPN
arjefm-1222	4	6	abstract	abstract	NOUN
arjefm-1222	4	7	:	:	PUNCT
arjefm-1222	4	8	this	this	DET
arjefm-1222	4	9	study	study	NOUN
arjefm-1222	4	10	determined	determine	VERB
arjefm-1222	4	11	the	the	DET
arjefm-1222	4	12	effect	effect	NOUN
arjefm-1222	4	13	of	of	ADP
arjefm-1222	4	14	cost	cost	NOUN
arjefm-1222	4	15	of	of	ADP
arjefm-1222	4	16	sales	sale	NOUN
arjefm-1222	4	17	on	on	ADP
arjefm-1222	4	18	shareholders	shareholder	NOUN
arjefm-1222	4	19	return	return	NOUN
arjefm-1222	4	20	of	of	ADP
arjefm-1222	4	21	nigerian	nigerian	ADJ
arjefm-1222	4	22	companies	company	NOUN
arjefm-1222	4	23	from	from	ADP
arjefm-1222	4	24	2014	2014	NUM
arjefm-1222	4	25	to	to	ADP
arjefm-1222	4	26	2024	2024	NUM
arjefm-1222	4	27	.	.	PUNCT
arjefm-1222	5	1	ex	ex	PRON
arjefm-1222	5	2	post	post	X
arjefm-1222	5	3	facto	facto	X
arjefm-1222	5	4	research	research	NOUN
arjefm-1222	5	5	design	design	NOUN
arjefm-1222	5	6	was	be	AUX
arjefm-1222	5	7	employed	employ	VERB
arjefm-1222	5	8	for	for	ADP
arjefm-1222	5	9	the	the	DET
arjefm-1222	5	10	study	study	NOUN
arjefm-1222	5	11	.	.	PUNCT
arjefm-1222	6	1	data	datum	NOUN
arjefm-1222	6	2	were	be	AUX
arjefm-1222	6	3	extracted	extract	VERB
arjefm-1222	6	4	from	from	ADP
arjefm-1222	6	5	the	the	DET
arjefm-1222	6	6	annual	annual	ADJ
arjefm-1222	6	7	reports	report	NOUN
arjefm-1222	6	8	and	and	CCONJ
arjefm-1222	6	9	accounts	account	VERB
arjefm-1222	6	10	on	on	ADP
arjefm-1222	6	11	the	the	DET
arjefm-1222	6	12	twenty	twenty	NUM
arjefm-1222	6	13	samples	sample	NOUN
arjefm-1222	6	14	companies	company	NOUN
arjefm-1222	6	15	in	in	ADP
arjefm-1222	6	16	nigeria	nigeria	PROPN
arjefm-1222	6	17	.	.	PUNCT
arjefm-1222	7	1	the	the	DET
arjefm-1222	7	2	hypothesis	hypothesis	NOUN
arjefm-1222	7	3	was	be	AUX
arjefm-1222	7	4	tested	test	VERB
arjefm-1222	7	5	with	with	ADP
arjefm-1222	7	6	regression	regression	NOUN
arjefm-1222	7	7	analysis	analysis	NOUN
arjefm-1222	7	8	via	via	ADP
arjefm-1222	7	9	e	e	NOUN
arjefm-1222	7	10	-	-	NOUN
arjefm-1222	7	11	view	view	NOUN
arjefm-1222	7	12	9.0	9.0	NUM
arjefm-1222	7	13	.	.	PUNCT
arjefm-1222	8	1	the	the	DET
arjefm-1222	8	2	study	study	NOUN
arjefm-1222	8	3	found	find	VERB
arjefm-1222	8	4	that	that	SCONJ
arjefm-1222	8	5	cost	cost	NOUN
arjefm-1222	8	6	of	of	ADP
arjefm-1222	8	7	sales	sale	NOUN
arjefm-1222	8	8	has	have	VERB
arjefm-1222	8	9	a	a	DET
arjefm-1222	8	10	positive	positive	ADJ
arjefm-1222	8	11	and	and	CCONJ
arjefm-1222	8	12	significant	significant	ADJ
arjefm-1222	8	13	effect	effect	NOUN
arjefm-1222	8	14	on	on	ADP
arjefm-1222	8	15	shareholders	shareholder	NOUN
arjefm-1222	8	16	return	return	NOUN
arjefm-1222	8	17	of	of	ADP
arjefm-1222	8	18	nigerian	nigerian	ADJ
arjefm-1222	8	19	companies	company	NOUN
arjefm-1222	8	20	.	.	PUNCT
arjefm-1222	9	1	based	base	VERB
arjefm-1222	9	2	on	on	ADP
arjefm-1222	9	3	the	the	DET
arjefm-1222	9	4	finding	finding	NOUN
arjefm-1222	9	5	,	,	PUNCT
arjefm-1222	9	6	the	the	DET
arjefm-1222	9	7	study	study	NOUN
arjefm-1222	9	8	recommended	recommend	VERB
arjefm-1222	9	9	that	that	SCONJ
arjefm-1222	9	10	the	the	DET
arjefm-1222	9	11	production	production	NOUN
arjefm-1222	9	12	and	and	CCONJ
arjefm-1222	9	13	supply	supply	NOUN
arjefm-1222	9	14	chain	chain	NOUN
arjefm-1222	9	15	directors	director	NOUN
arjefm-1222	9	16	of	of	ADP
arjefm-1222	9	17	companies	company	NOUN
arjefm-1222	9	18	in	in	ADP
arjefm-1222	9	19	nigeria	nigeria	PROPN
arjefm-1222	9	20	should	should	AUX
arjefm-1222	9	21	priorities	priorities	VERB
arjefm-1222	9	22	strategic	strategic	ADJ
arjefm-1222	9	23	investments	investment	NOUN
arjefm-1222	9	24	in	in	ADP
arjefm-1222	9	25	raw	raw	ADJ
arjefm-1222	9	26	material	material	NOUN
arjefm-1222	9	27	sourcing	sourcing	NOUN
arjefm-1222	9	28	,	,	PUNCT
arjefm-1222	9	29	inventory	inventory	NOUN
arjefm-1222	9	30	control	control	NOUN
arjefm-1222	9	31	systems	system	NOUN
arjefm-1222	9	32	,	,	PUNCT
arjefm-1222	9	33	and	and	CCONJ
arjefm-1222	9	34	production	production	NOUN
arjefm-1222	9	35	efficiency	efficiency	NOUN
arjefm-1222	9	36	technologies	technology	NOUN
arjefm-1222	9	37	.	.	PUNCT
arjefm-1222	10	1	keywords	keyword	NOUN
arjefm-1222	10	2	:	:	PUNCT
arjefm-1222	10	3	cost	cost	NOUN
arjefm-1222	10	4	of	of	ADP
arjefm-1222	10	5	sales	sale	NOUN
arjefm-1222	10	6	,	,	PUNCT
arjefm-1222	10	7	shareholders	shareholder	NOUN
arjefm-1222	10	8	return	return	VERB
arjefm-1222	10	9	and	and	CCONJ
arjefm-1222	10	10	firm	firm	ADJ
arjefm-1222	10	11	liquidity	liquidity	NOUN
arjefm-1222	10	12	.	.	PUNCT
arjefm-1222	11	1	introduction	introduction	NOUN
arjefm-1222	11	2	the	the	DET
arjefm-1222	11	3	idea	idea	NOUN
arjefm-1222	11	4	of	of	ADP
arjefm-1222	11	5	cost	cost	NOUN
arjefm-1222	11	6	structure	structure	NOUN
arjefm-1222	11	7	is	be	AUX
arjefm-1222	11	8	rooted	root	VERB
arjefm-1222	11	9	in	in	ADP
arjefm-1222	11	10	the	the	DET
arjefm-1222	11	11	broader	broad	ADJ
arjefm-1222	11	12	framework	framework	NOUN
arjefm-1222	11	13	of	of	ADP
arjefm-1222	11	14	strategic	strategic	ADJ
arjefm-1222	11	15	control	control	NOUN
arjefm-1222	11	16	and	and	CCONJ
arjefm-1222	11	17	monetary	monetary	ADJ
arjefm-1222	11	18	overall	overall	ADJ
arjefm-1222	11	19	performance	performance	NOUN
arjefm-1222	11	20	optimization	optimization	NOUN
arjefm-1222	11	21	(	(	PUNCT
arjefm-1222	11	22	rounaghi	rounaghi	PROPN
arjefm-1222	11	23	,	,	PUNCT
arjefm-1222	11	24	jarrar	jarrar	PROPN
arjefm-1222	11	25	&	&	CCONJ
arjefm-1222	11	26	dana	dana	PROPN
arjefm-1222	11	27	,	,	PUNCT
arjefm-1222	11	28	2021	2021	NUM
arjefm-1222	11	29	)	)	PUNCT
arjefm-1222	11	30	.	.	PUNCT
arjefm-1222	12	1	it	it	PRON
arjefm-1222	12	2	requires	require	VERB
arjefm-1222	12	3	corporations	corporation	NOUN
arjefm-1222	12	4	to	to	PART
arjefm-1222	12	5	adopt	adopt	VERB
arjefm-1222	12	6	a	a	DET
arjefm-1222	12	7	value	value	NOUN
arjefm-1222	12	8	-	-	PUNCT
arjefm-1222	12	9	based	base	VERB
arjefm-1222	12	10	totally	totally	ADV
arjefm-1222	12	11	control	control	NOUN
arjefm-1222	12	12	method	method	NOUN
arjefm-1222	12	13	,	,	PUNCT
arjefm-1222	12	14	wherein	wherein	ADJ
arjefm-1222	12	15	choices	choice	NOUN
arjefm-1222	12	16	regarding	regard	VERB
arjefm-1222	12	17	resource	resource	NOUN
arjefm-1222	12	18	allocation	allocation	NOUN
arjefm-1222	12	19	,	,	PUNCT
arjefm-1222	12	20	technique	technique	NOUN
arjefm-1222	12	21	development	development	NOUN
arjefm-1222	12	22	,	,	PUNCT
arjefm-1222	12	23	and	and	CCONJ
arjefm-1222	12	24	operational	operational	ADJ
arjefm-1222	12	25	restructuring	restructuring	NOUN
arjefm-1222	12	26	are	be	AUX
arjefm-1222	12	27	made	make	VERB
arjefm-1222	12	28	in	in	ADP
arjefm-1222	12	29	alignment	alignment	NOUN
arjefm-1222	12	30	with	with	ADP
arjefm-1222	12	31	the	the	DET
arjefm-1222	12	32	firm	firm	NOUN
arjefm-1222	12	33	’s	’s	PART
arjefm-1222	12	34	strategic	strategic	ADJ
arjefm-1222	12	35	dreams	dream	NOUN
arjefm-1222	12	36	and	and	CCONJ
arjefm-1222	12	37	shareholder	shareholder	NOUN
arjefm-1222	12	38	interests	interest	NOUN
arjefm-1222	12	39	.	.	PUNCT
arjefm-1222	13	1	within	within	ADP
arjefm-1222	13	2	the	the	DET
arjefm-1222	13	3	nigerian	nigerian	ADJ
arjefm-1222	13	4	manufacturing	manufacturing	NOUN
arjefm-1222	13	5	context	context	NOUN
arjefm-1222	13	6	,	,	PUNCT
arjefm-1222	13	7	fee	fee	NOUN
arjefm-1222	13	8	pressures	pressure	NOUN
arjefm-1222	13	9	have	have	AUX
arjefm-1222	13	10	endured	endure	VERB
arjefm-1222	13	11	to	to	PART
arjefm-1222	13	12	mount	mount	VERB
arjefm-1222	13	13	due	due	ADP
arjefm-1222	13	14	to	to	ADP
arjefm-1222	13	15	macroeconomic	macroeconomic	ADJ
arjefm-1222	13	16	instability	instability	NOUN
arjefm-1222	13	17	,	,	PUNCT
arjefm-1222	13	18	high	high	ADJ
arjefm-1222	13	19	inflation	inflation	NOUN
arjefm-1222	13	20	,	,	PUNCT
arjefm-1222	13	21	power	power	NOUN
arjefm-1222	13	22	value	value	NOUN
arjefm-1222	13	23	burden	burden	NOUN
arjefm-1222	13	24	,	,	PUNCT
arjefm-1222	13	25	and	and	CCONJ
arjefm-1222	13	26	infrastructural	infrastructural	ADJ
arjefm-1222	13	27	bottlenecks	bottleneck	NOUN
arjefm-1222	13	28	(	(	PUNCT
arjefm-1222	13	29	adesina	adesina	PROPN
arjefm-1222	13	30	&	&	CCONJ
arjefm-1222	13	31	tiamiyu	tiamiyu	PROPN
arjefm-1222	13	32	,	,	PUNCT
arjefm-1222	13	33	2025	2025	NUM
arjefm-1222	13	34	)	)	PUNCT
arjefm-1222	13	35	.	.	PUNCT
arjefm-1222	14	1	these	these	DET
arjefm-1222	14	2	factors	factor	NOUN
arjefm-1222	14	3	have	have	AUX
arjefm-1222	14	4	necessitated	necessitate	VERB
arjefm-1222	14	5	the	the	DET
arjefm-1222	14	6	need	need	NOUN
arjefm-1222	14	7	for	for	SCONJ
arjefm-1222	14	8	firms	firm	NOUN
arjefm-1222	14	9	to	to	PART
arjefm-1222	14	10	pursue	pursue	VERB
arjefm-1222	14	11	price	price	NOUN
arjefm-1222	14	12	-	-	PUNCT
arjefm-1222	14	13	green	green	ADJ
arjefm-1222	14	14	strategies	strategy	NOUN
arjefm-1222	14	15	which	which	PRON
arjefm-1222	14	16	could	could	AUX
arjefm-1222	14	17	beautify	beautify	VERB
arjefm-1222	14	18	overall	overall	ADJ
arjefm-1222	14	19	performance	performance	NOUN
arjefm-1222	14	20	and	and	CCONJ
arjefm-1222	14	21	ensure	ensure	VERB
arjefm-1222	14	22	lengthy	lengthy	ADJ
arjefm-1222	14	23	-	-	PUNCT
arjefm-1222	14	24	time	time	NOUN
arjefm-1222	14	25	period	period	NOUN
arjefm-1222	14	26	survival	survival	NOUN
arjefm-1222	14	27	.	.	PUNCT
arjefm-1222	15	1	at	at	ADP
arjefm-1222	15	2	the	the	DET
arjefm-1222	15	3	same	same	ADJ
arjefm-1222	15	4	time	time	NOUN
arjefm-1222	15	5	as	as	SCONJ
arjefm-1222	15	6	several	several	ADJ
arjefm-1222	15	7	firms	firm	NOUN
arjefm-1222	15	8	in	in	ADP
arjefm-1222	15	9	nigeria	nigeria	PROPN
arjefm-1222	15	10	have	have	AUX
arjefm-1222	15	11	initiated	initiate	VERB
arjefm-1222	15	12	numerous	numerous	ADJ
arjefm-1222	15	13	fee	fee	NOUN
arjefm-1222	15	14	containment	containment	NOUN
arjefm-1222	15	15	packages	package	NOUN
arjefm-1222	15	16	,	,	PUNCT
arjefm-1222	15	17	the	the	DET
arjefm-1222	15	18	quantity	quantity	NOUN
arjefm-1222	15	19	to	to	PART
arjefm-1222	15	20	which	which	PRON
arjefm-1222	15	21	such	such	ADJ
arjefm-1222	15	22	strategic	strategic	ADJ
arjefm-1222	15	23	fee	fee	NOUN
arjefm-1222	15	24	control	control	NOUN
arjefm-1222	15	25	efforts	effort	NOUN
arjefm-1222	15	26	translate	translate	VERB
arjefm-1222	15	27	into	into	ADP
arjefm-1222	15	28	stepped	step	VERB
arjefm-1222	15	29	forward	forward	ADV
arjefm-1222	15	30	shareholder	shareholder	NOUN
arjefm-1222	15	31	wealth	wealth	NOUN
arjefm-1222	15	32	stays	stay	VERB
arjefm-1222	15	33	a	a	DET
arjefm-1222	15	34	vital	vital	ADJ
arjefm-1222	15	35	vicinity	vicinity	NOUN
arjefm-1222	15	36	of	of	ADP
arjefm-1222	15	37	inquiry	inquiry	NOUN
arjefm-1222	15	38	.	.	PUNCT
arjefm-1222	16	1	adibeli	adibeli	PROPN
arjefm-1222	16	2	and	and	CCONJ
arjefm-1222	16	3	amahalu	amahalu	PROPN
arjefm-1222	16	4	(	(	PUNCT
arjefm-1222	16	5	2023	2023	NUM
arjefm-1222	16	6	)	)	PUNCT
arjefm-1222	16	7	submitted	submit	VERB
arjefm-1222	16	8	that	that	DET
arjefm-1222	16	9	shareholder	shareholder	NOUN
arjefm-1222	16	10	wealth	wealth	NOUN
arjefm-1222	16	11	maximization	maximization	NOUN
arjefm-1222	16	12	remains	remain	VERB
arjefm-1222	16	13	the	the	DET
arjefm-1222	16	14	ultimate	ultimate	ADJ
arjefm-1222	16	15	intention	intention	NOUN
arjefm-1222	16	16	of	of	ADP
arjefm-1222	16	17	any	any	DET
arjefm-1222	16	18	income	income	NOUN
arjefm-1222	16	19	-	-	PUNCT
arjefm-1222	16	20	orientated	orientate	VERB
arjefm-1222	16	21	corporation	corporation	NOUN
arjefm-1222	16	22	and	and	CCONJ
arjefm-1222	16	23	is	be	AUX
arjefm-1222	16	24	often	often	ADV
arjefm-1222	16	25	measured	measure	VERB
arjefm-1222	16	26	through	through	ADP
arjefm-1222	16	27	indicators	indicator	NOUN
arjefm-1222	16	28	consisting	consist	VERB
arjefm-1222	16	29	of	of	ADP
arjefm-1222	16	30	percentage	percentage	NOUN
arjefm-1222	16	31	price	price	NOUN
arjefm-1222	16	32	appreciation	appreciation	NOUN
arjefm-1222	16	33	,	,	PUNCT
arjefm-1222	16	34	dividend	dividend	NOUN
arjefm-1222	16	35	payout	payout	NOUN
arjefm-1222	16	36	,	,	PUNCT
arjefm-1222	16	37	return	return	VERB
arjefm-1222	16	38	on	on	ADP
arjefm-1222	16	39	fairness	fairness	NOUN
arjefm-1222	16	40	,	,	PUNCT
arjefm-1222	16	41	and	and	CCONJ
arjefm-1222	16	42	income	income	NOUN
arjefm-1222	16	43	in	in	ADP
arjefm-1222	16	44	keeping	keep	VERB
arjefm-1222	16	45	with	with	ADP
arjefm-1222	16	46	proportion	proportion	NOUN
arjefm-1222	16	47	.	.	PUNCT
arjefm-1222	17	1	however	however	ADV
arjefm-1222	17	2	,	,	PUNCT
arjefm-1222	17	3	the	the	DET
arjefm-1222	17	4	linkage	linkage	NOUN
arjefm-1222	17	5	among	among	ADP
arjefm-1222	17	6	price	price	NOUN
arjefm-1222	17	7	structure	structure	NOUN
arjefm-1222	17	8	and	and	CCONJ
arjefm-1222	17	9	shareholder	shareholder	NOUN
arjefm-1222	17	10	wealth	wealth	NOUN
arjefm-1222	17	11	maximization	maximization	NOUN
arjefm-1222	17	12	is	be	AUX
arjefm-1222	17	13	complex	complex	ADJ
arjefm-1222	17	14	and	and	CCONJ
arjefm-1222	17	15	multifaceted	multifaceted	ADJ
arjefm-1222	17	16	,	,	PUNCT
arjefm-1222	17	17	requiring	require	VERB
arjefm-1222	17	18	empirical	empirical	ADJ
arjefm-1222	17	19	exploration	exploration	NOUN
arjefm-1222	17	20	.	.	PUNCT
arjefm-1222	18	1	the	the	DET
arjefm-1222	18	2	structure	structure	NOUN
arjefm-1222	18	3	of	of	ADP
arjefm-1222	18	4	firm	firm	ADJ
arjefm-1222	18	5	-	-	PUNCT
arjefm-1222	18	6	level	level	NOUN
arjefm-1222	18	7	cost	cost	NOUN
arjefm-1222	18	8	can	can	AUX
arjefm-1222	18	9	have	have	VERB
arjefm-1222	18	10	giant	giant	ADJ
arjefm-1222	18	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1222	18	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	18	13	lukagiwa6@gmail.com	lukagiwa6@gmail.com	X
arjefm-1222	19	1	dibuaekene@gmail.com	dibuaekene@gmail.com	PROPN
arjefm-1222	19	2	american	american	PROPN
arjefm-1222	19	3	research	research	PROPN
arjefm-1222	19	4	journal	journal	PROPN
arjefm-1222	19	5	of	of	ADP
arjefm-1222	19	6	economics	economic	NOUN
arjefm-1222	19	7	,	,	PUNCT
arjefm-1222	19	8	finance	finance	NOUN
arjefm-1222	19	9	and	and	CCONJ
arjefm-1222	19	10	management	management	NOUN
arjefm-1222	19	11	volume	volume	NOUN
arjefm-1222	19	12	13	13	NUM
arjefm-1222	19	13	issue	issue	NOUN
arjefm-1222	19	14	3	3	NUM
arjefm-1222	19	15	,	,	PUNCT
arjefm-1222	19	16	july	july	PROPN
arjefm-1222	19	17	-	-	PUNCT
arjefm-1222	19	18	september	september	PROPN
arjefm-1222	19	19	2025	2025	NUM
arjefm-1222	19	20	issn	issn	NOUN
arjefm-1222	19	21	:	:	PUNCT
arjefm-1222	19	22	2836	2836	NUM
arjefm-1222	19	23	-	-	SYM
arjefm-1222	19	24	9416	9416	NUM
arjefm-1222	19	25	impact	impact	NOUN
arjefm-1222	19	26	factor	factor	NOUN
arjefm-1222	19	27	:	:	PUNCT
arjefm-1222	19	28	6.41	6.41	NUM
arjefm-1222	19	29	journal	journal	NOUN
arjefm-1222	19	30	homepage	homepage	NOUN
arjefm-1222	19	31	:	:	PUNCT
arjefm-1222	19	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	19	33	email	email	NOUN
arjefm-1222	19	34	:	:	PUNCT
arjefm-1222	19	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	19	36	official	official	ADJ
arjefm-1222	19	37	journal	journal	PROPN
arjefm-1222	19	38	of	of	ADP
arjefm-1222	19	39	america	america	PROPN
arjefm-1222	19	40	serial	serial	PROPN
arjefm-1222	19	41	publication	publication	NOUN
arjefm-1222	19	42	american	american	PROPN
arjefm-1222	19	43	research	research	PROPN
arjefm-1222	19	44	journal	journal	PROPN
arjefm-1222	19	45	of	of	ADP
arjefm-1222	19	46	economics	economic	NOUN
arjefm-1222	19	47	,	,	PUNCT
arjefm-1222	19	48	finance	finance	NOUN
arjefm-1222	19	49	and	and	CCONJ
arjefm-1222	19	50	management	management	NOUN
arjefm-1222	19	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	19	52	,	,	PUNCT
arjefm-1222	19	53	email	email	NOUN
arjefm-1222	19	54	:	:	PUNCT
arjefm-1222	20	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	20	2	2	2	NUM
arjefm-1222	21	1	|	|	ADV
arjefm-1222	21	2	p	p	X
arjefm-1222	21	3	a	a	DET
arjefm-1222	21	4	g	g	NOUN
arjefm-1222	21	5	e	e	NOUN
arjefm-1222	21	6	implications	implication	NOUN
arjefm-1222	21	7	for	for	ADP
arjefm-1222	21	8	shareholder	shareholder	NOUN
arjefm-1222	21	9	wealth	wealth	NOUN
arjefm-1222	21	10	maximization	maximization	NOUN
arjefm-1222	21	11	in	in	ADP
arjefm-1222	21	12	several	several	ADJ
arjefm-1222	21	13	methods	method	NOUN
arjefm-1222	21	14	.	.	PUNCT
arjefm-1222	22	1	firstly	firstly	ADV
arjefm-1222	22	2	,	,	PUNCT
arjefm-1222	22	3	value	value	NOUN
arjefm-1222	22	4	discount	discount	NOUN
arjefm-1222	22	5	enhances	enhance	VERB
arjefm-1222	22	6	net	net	ADJ
arjefm-1222	22	7	profitability	profitability	NOUN
arjefm-1222	22	8	via	via	ADP
arjefm-1222	22	9	lowering	lower	VERB
arjefm-1222	22	10	overhead	overhead	ADV
arjefm-1222	22	11	and	and	CCONJ
arjefm-1222	22	12	manufacturing	manufacturing	NOUN
arjefm-1222	22	13	expenses	expense	NOUN
arjefm-1222	22	14	(	(	PUNCT
arjefm-1222	22	15	roomi	roomi	NOUN
arjefm-1222	22	16	,	,	PUNCT
arjefm-1222	22	17	2024	2024	NUM
arjefm-1222	22	18	)	)	PUNCT
arjefm-1222	22	19	,	,	PUNCT
arjefm-1222	22	20	thereby	thereby	ADV
arjefm-1222	22	21	growing	grow	VERB
arjefm-1222	22	22	the	the	DET
arjefm-1222	22	23	earnings	earning	NOUN
arjefm-1222	22	24	available	available	ADJ
arjefm-1222	22	25	for	for	ADP
arjefm-1222	22	26	distribution	distribution	NOUN
arjefm-1222	22	27	to	to	ADP
arjefm-1222	22	28	shareholders	shareholder	NOUN
arjefm-1222	22	29	in	in	ADP
arjefm-1222	22	30	the	the	DET
arjefm-1222	22	31	form	form	NOUN
arjefm-1222	22	32	of	of	ADP
arjefm-1222	22	33	dividends	dividend	NOUN
arjefm-1222	22	34	or	or	CCONJ
arjefm-1222	22	35	retained	retain	VERB
arjefm-1222	22	36	earnings	earning	NOUN
arjefm-1222	22	37	.	.	PUNCT
arjefm-1222	23	1	secondly	secondly	ADV
arjefm-1222	23	2	,	,	PUNCT
arjefm-1222	23	3	effective	effective	ADJ
arjefm-1222	23	4	price	price	NOUN
arjefm-1222	23	5	reduction	reduction	NOUN
arjefm-1222	23	6	strategies	strategy	NOUN
arjefm-1222	23	7	can	can	AUX
arjefm-1222	23	8	improve	improve	VERB
arjefm-1222	23	9	a	a	DET
arjefm-1222	23	10	firm	firm	NOUN
arjefm-1222	23	11	’s	’s	PART
arjefm-1222	23	12	running	running	NOUN
arjefm-1222	23	13	efficiency	efficiency	NOUN
arjefm-1222	23	14	,	,	PUNCT
arjefm-1222	23	15	thereby	thereby	ADV
arjefm-1222	23	16	enhancing	enhance	VERB
arjefm-1222	23	17	its	its	PRON
arjefm-1222	23	18	competitive	competitive	ADJ
arjefm-1222	23	19	positioning	positioning	NOUN
arjefm-1222	23	20	and	and	CCONJ
arjefm-1222	23	21	allowing	allow	VERB
arjefm-1222	23	22	it	it	PRON
arjefm-1222	23	23	to	to	PART
arjefm-1222	23	24	offer	offer	VERB
arjefm-1222	23	25	higher	high	ADJ
arjefm-1222	23	26	fee	fee	NOUN
arjefm-1222	23	27	propositions	proposition	NOUN
arjefm-1222	23	28	within	within	ADP
arjefm-1222	23	29	the	the	DET
arjefm-1222	23	30	market	market	NOUN
arjefm-1222	23	31	(	(	PUNCT
arjefm-1222	23	32	thapayom	thapayom	NOUN
arjefm-1222	23	33	,	,	PUNCT
arjefm-1222	23	34	2021	2021	NUM
arjefm-1222	23	35	)	)	PUNCT
arjefm-1222	23	36	.	.	PUNCT
arjefm-1222	24	1	this	this	PRON
arjefm-1222	24	2	can	can	AUX
arjefm-1222	24	3	lead	lead	VERB
arjefm-1222	24	4	to	to	ADP
arjefm-1222	24	5	increased	increase	VERB
arjefm-1222	24	6	market	market	NOUN
arjefm-1222	24	7	share	share	NOUN
arjefm-1222	24	8	,	,	PUNCT
arjefm-1222	24	9	better	well	ADJ
arjefm-1222	24	10	sales	sale	NOUN
arjefm-1222	24	11	and	and	CCONJ
arjefm-1222	24	12	stepped	step	VERB
arjefm-1222	24	13	forward	forward	ADV
arjefm-1222	24	14	monetary	monetary	ADJ
arjefm-1222	24	15	performance	performance	NOUN
arjefm-1222	24	16	,	,	PUNCT
arjefm-1222	24	17	which	which	PRON
arjefm-1222	24	18	in	in	ADP
arjefm-1222	24	19	turn	turn	NOUN
arjefm-1222	24	20	positively	positively	ADV
arjefm-1222	24	21	influences	influence	VERB
arjefm-1222	24	22	investor	investor	NOUN
arjefm-1222	24	23	self	self	NOUN
arjefm-1222	24	24	-	-	PUNCT
arjefm-1222	24	25	belief	belief	NOUN
arjefm-1222	24	26	and	and	CCONJ
arjefm-1222	24	27	proportion	proportion	NOUN
arjefm-1222	24	28	charge	charge	VERB
arjefm-1222	24	29	overall	overall	ADJ
arjefm-1222	24	30	performance	performance	NOUN
arjefm-1222	24	31	.	.	PUNCT
arjefm-1222	25	1	thirdly	thirdly	ADV
arjefm-1222	25	2	,	,	PUNCT
arjefm-1222	25	3	managing	manage	VERB
arjefm-1222	25	4	the	the	DET
arjefm-1222	25	5	fee	fee	NOUN
arjefm-1222	25	6	structure	structure	NOUN
arjefm-1222	25	7	enables	enable	VERB
arjefm-1222	25	8	resource	resource	NOUN
arjefm-1222	25	9	reallocation	reallocation	NOUN
arjefm-1222	25	10	in	in	ADP
arjefm-1222	25	11	the	the	DET
arjefm-1222	25	12	direction	direction	NOUN
arjefm-1222	25	13	of	of	ADP
arjefm-1222	25	14	high	high	ADJ
arjefm-1222	25	15	-	-	PUNCT
arjefm-1222	25	16	price	price	NOUN
arjefm-1222	25	17	projects	project	NOUN
arjefm-1222	25	18	and	and	CCONJ
arjefm-1222	25	19	innovation	innovation	NOUN
arjefm-1222	25	20	-	-	PUNCT
arjefm-1222	25	21	pushed	push	VERB
arjefm-1222	25	22	investments	investment	NOUN
arjefm-1222	25	23	that	that	PRON
arjefm-1222	25	24	contribute	contribute	VERB
arjefm-1222	25	25	to	to	ADP
arjefm-1222	25	26	lengthy	lengthy	ADJ
arjefm-1222	25	27	-	-	PUNCT
arjefm-1222	25	28	term	term	NOUN
arjefm-1222	25	29	growth	growth	NOUN
arjefm-1222	25	30	and	and	CCONJ
arjefm-1222	25	31	shareholder	shareholder	NOUN
arjefm-1222	25	32	value	value	NOUN
arjefm-1222	25	33	.	.	PUNCT
arjefm-1222	26	1	moreover	moreover	ADV
arjefm-1222	26	2	,	,	PUNCT
arjefm-1222	26	3	firms	firm	NOUN
arjefm-1222	26	4	that	that	PRON
arjefm-1222	26	5	demonstrate	demonstrate	VERB
arjefm-1222	26	6	prudent	prudent	ADJ
arjefm-1222	26	7	price	price	NOUN
arjefm-1222	26	8	management	management	NOUN
arjefm-1222	26	9	are	be	AUX
arjefm-1222	26	10	frequently	frequently	ADV
arjefm-1222	26	11	perceived	perceive	VERB
arjefm-1222	26	12	as	as	ADP
arjefm-1222	26	13	financially	financially	ADV
arjefm-1222	26	14	disciplined	discipline	VERB
arjefm-1222	26	15	and	and	CCONJ
arjefm-1222	26	16	strategically	strategically	ADV
arjefm-1222	26	17	centered	center	VERB
arjefm-1222	26	18	,	,	PUNCT
arjefm-1222	26	19	attributes	attribute	NOUN
arjefm-1222	26	20	which	which	PRON
arjefm-1222	26	21	might	might	AUX
arjefm-1222	26	22	be	be	AUX
arjefm-1222	26	23	extraordinarily	extraordinarily	ADV
arjefm-1222	26	24	valued	value	VERB
arjefm-1222	26	25	with	with	ADP
arjefm-1222	26	26	the	the	DET
arjefm-1222	26	27	aid	aid	NOUN
arjefm-1222	26	28	of	of	ADP
arjefm-1222	26	29	buyers	buyer	NOUN
arjefm-1222	26	30	and	and	CCONJ
arjefm-1222	26	31	capital	capital	NOUN
arjefm-1222	26	32	market	market	NOUN
arjefm-1222	26	33	contributors	contributor	NOUN
arjefm-1222	26	34	(	(	PUNCT
arjefm-1222	26	35	rounaghi	rounaghi	PROPN
arjefm-1222	26	36	,	,	PUNCT
arjefm-1222	26	37	jarrar	jarrar	NOUN
arjefm-1222	26	38	&	&	CCONJ
arjefm-1222	26	39	dana	dana	PROPN
arjefm-1222	26	40	,	,	PUNCT
arjefm-1222	26	41	2021	2021	NUM
arjefm-1222	26	42	)	)	PUNCT
arjefm-1222	26	43	.	.	PUNCT
arjefm-1222	27	1	however	however	ADV
arjefm-1222	27	2	,	,	PUNCT
arjefm-1222	27	3	the	the	DET
arjefm-1222	27	4	linkage	linkage	NOUN
arjefm-1222	27	5	between	between	ADP
arjefm-1222	27	6	cost	cost	NOUN
arjefm-1222	27	7	structure	structure	NOUN
arjefm-1222	27	8	and	and	CCONJ
arjefm-1222	27	9	shareholder	shareholder	NOUN
arjefm-1222	27	10	wealth	wealth	NOUN
arjefm-1222	27	11	maximization	maximization	NOUN
arjefm-1222	27	12	is	be	AUX
arjefm-1222	27	13	complex	complex	ADJ
arjefm-1222	27	14	and	and	CCONJ
arjefm-1222	27	15	multifaceted	multifaceted	ADJ
arjefm-1222	27	16	,	,	PUNCT
arjefm-1222	27	17	requiring	require	VERB
arjefm-1222	27	18	empirical	empirical	ADJ
arjefm-1222	27	19	exploration	exploration	NOUN
arjefm-1222	27	20	.	.	PUNCT
arjefm-1222	28	1	the	the	DET
arjefm-1222	28	2	structure	structure	NOUN
arjefm-1222	28	3	of	of	ADP
arjefm-1222	28	4	firm	firm	ADJ
arjefm-1222	28	5	-	-	PUNCT
arjefm-1222	28	6	level	level	NOUN
arjefm-1222	28	7	cost	cost	NOUN
arjefm-1222	28	8	can	can	AUX
arjefm-1222	28	9	have	have	VERB
arjefm-1222	28	10	significant	significant	ADJ
arjefm-1222	28	11	implications	implication	NOUN
arjefm-1222	28	12	for	for	ADP
arjefm-1222	28	13	shareholder	shareholder	NOUN
arjefm-1222	28	14	wealth	wealth	NOUN
arjefm-1222	28	15	maximization	maximization	NOUN
arjefm-1222	28	16	in	in	ADP
arjefm-1222	28	17	several	several	ADJ
arjefm-1222	28	18	ways	way	NOUN
arjefm-1222	28	19	.	.	PUNCT
arjefm-1222	29	1	firstly	firstly	ADV
arjefm-1222	29	2	,	,	PUNCT
arjefm-1222	29	3	cost	cost	NOUN
arjefm-1222	29	4	reduction	reduction	NOUN
arjefm-1222	29	5	enhances	enhance	VERB
arjefm-1222	29	6	net	net	ADJ
arjefm-1222	29	7	profitability	profitability	NOUN
arjefm-1222	29	8	by	by	ADP
arjefm-1222	29	9	reducing	reduce	VERB
arjefm-1222	29	10	overhead	overhead	NOUN
arjefm-1222	29	11	and	and	CCONJ
arjefm-1222	29	12	production	production	NOUN
arjefm-1222	29	13	expenses	expense	NOUN
arjefm-1222	29	14	(	(	PUNCT
arjefm-1222	29	15	roomi	roomi	NOUN
arjefm-1222	29	16	,	,	PUNCT
arjefm-1222	29	17	2024	2024	NUM
arjefm-1222	29	18	)	)	PUNCT
arjefm-1222	29	19	,	,	PUNCT
arjefm-1222	29	20	thereby	thereby	ADV
arjefm-1222	29	21	increasing	increase	VERB
arjefm-1222	29	22	the	the	DET
arjefm-1222	29	23	earnings	earning	NOUN
arjefm-1222	29	24	available	available	ADJ
arjefm-1222	29	25	for	for	ADP
arjefm-1222	29	26	distribution	distribution	NOUN
arjefm-1222	29	27	to	to	ADP
arjefm-1222	29	28	shareholders	shareholder	NOUN
arjefm-1222	29	29	in	in	ADP
arjefm-1222	29	30	the	the	DET
arjefm-1222	29	31	form	form	NOUN
arjefm-1222	29	32	of	of	ADP
arjefm-1222	29	33	dividends	dividend	NOUN
arjefm-1222	29	34	or	or	CCONJ
arjefm-1222	29	35	retained	retain	VERB
arjefm-1222	29	36	earnings	earning	NOUN
arjefm-1222	29	37	.	.	PUNCT
arjefm-1222	30	1	secondly	secondly	ADV
arjefm-1222	30	2	,	,	PUNCT
arjefm-1222	30	3	effective	effective	ADJ
arjefm-1222	30	4	cost	cost	NOUN
arjefm-1222	30	5	reduction	reduction	NOUN
arjefm-1222	30	6	strategies	strategy	NOUN
arjefm-1222	30	7	can	can	AUX
arjefm-1222	30	8	improve	improve	VERB
arjefm-1222	30	9	a	a	DET
arjefm-1222	30	10	firm	firm	NOUN
arjefm-1222	30	11	’s	’s	PART
arjefm-1222	30	12	operating	operating	NOUN
arjefm-1222	30	13	efficiency	efficiency	NOUN
arjefm-1222	30	14	,	,	PUNCT
arjefm-1222	30	15	thereby	thereby	ADV
arjefm-1222	30	16	enhancing	enhance	VERB
arjefm-1222	30	17	its	its	PRON
arjefm-1222	30	18	competitive	competitive	ADJ
arjefm-1222	30	19	positioning	positioning	NOUN
arjefm-1222	30	20	and	and	CCONJ
arjefm-1222	30	21	enabling	enable	VERB
arjefm-1222	30	22	it	it	PRON
arjefm-1222	30	23	to	to	PART
arjefm-1222	30	24	offer	offer	VERB
arjefm-1222	30	25	better	well	ADJ
arjefm-1222	30	26	value	value	NOUN
arjefm-1222	30	27	propositions	proposition	NOUN
arjefm-1222	30	28	in	in	ADP
arjefm-1222	30	29	the	the	DET
arjefm-1222	30	30	marketplace	marketplace	NOUN
arjefm-1222	30	31	(	(	PUNCT
arjefm-1222	30	32	thapayom	thapayom	NOUN
arjefm-1222	30	33	,	,	PUNCT
arjefm-1222	30	34	2021	2021	NUM
arjefm-1222	30	35	)	)	PUNCT
arjefm-1222	30	36	.	.	PUNCT
arjefm-1222	31	1	this	this	PRON
arjefm-1222	31	2	can	can	AUX
arjefm-1222	31	3	lead	lead	VERB
arjefm-1222	31	4	to	to	ADP
arjefm-1222	31	5	increased	increase	VERB
arjefm-1222	31	6	market	market	NOUN
arjefm-1222	31	7	share	share	NOUN
arjefm-1222	31	8	,	,	PUNCT
arjefm-1222	31	9	higher	high	ADJ
arjefm-1222	31	10	sales	sale	NOUN
arjefm-1222	31	11	revenue	revenue	NOUN
arjefm-1222	31	12	,	,	PUNCT
arjefm-1222	31	13	and	and	CCONJ
arjefm-1222	31	14	improved	improve	VERB
arjefm-1222	31	15	financial	financial	ADJ
arjefm-1222	31	16	performance	performance	NOUN
arjefm-1222	31	17	,	,	PUNCT
arjefm-1222	31	18	which	which	PRON
arjefm-1222	31	19	in	in	ADP
arjefm-1222	31	20	turn	turn	NOUN
arjefm-1222	31	21	positively	positively	ADV
arjefm-1222	31	22	influences	influence	VERB
arjefm-1222	31	23	investor	investor	NOUN
arjefm-1222	31	24	confidence	confidence	NOUN
arjefm-1222	31	25	and	and	CCONJ
arjefm-1222	31	26	share	share	NOUN
arjefm-1222	31	27	price	price	NOUN
arjefm-1222	31	28	performance	performance	NOUN
arjefm-1222	31	29	.	.	PUNCT
arjefm-1222	32	1	thirdly	thirdly	ADV
arjefm-1222	32	2	,	,	PUNCT
arjefm-1222	32	3	managing	manage	VERB
arjefm-1222	32	4	the	the	DET
arjefm-1222	32	5	cost	cost	NOUN
arjefm-1222	32	6	structure	structure	NOUN
arjefm-1222	32	7	facilitates	facilitate	VERB
arjefm-1222	32	8	resource	resource	NOUN
arjefm-1222	32	9	reallocation	reallocation	NOUN
arjefm-1222	32	10	towards	towards	ADP
arjefm-1222	32	11	high	high	ADJ
arjefm-1222	32	12	-	-	PUNCT
arjefm-1222	32	13	value	value	NOUN
arjefm-1222	32	14	projects	project	NOUN
arjefm-1222	32	15	and	and	CCONJ
arjefm-1222	32	16	innovation	innovation	NOUN
arjefm-1222	32	17	-	-	PUNCT
arjefm-1222	32	18	driven	drive	VERB
arjefm-1222	32	19	investments	investment	NOUN
arjefm-1222	32	20	that	that	PRON
arjefm-1222	32	21	contribute	contribute	VERB
arjefm-1222	32	22	to	to	ADP
arjefm-1222	32	23	long	long	ADJ
arjefm-1222	32	24	-	-	PUNCT
arjefm-1222	32	25	term	term	NOUN
arjefm-1222	32	26	growth	growth	NOUN
arjefm-1222	32	27	and	and	CCONJ
arjefm-1222	32	28	shareholder	shareholder	NOUN
arjefm-1222	32	29	value	value	NOUN
arjefm-1222	32	30	.	.	PUNCT
arjefm-1222	33	1	moreover	moreover	ADV
arjefm-1222	33	2	,	,	PUNCT
arjefm-1222	33	3	firms	firm	NOUN
arjefm-1222	33	4	that	that	PRON
arjefm-1222	33	5	demonstrate	demonstrate	VERB
arjefm-1222	33	6	prudent	prudent	ADJ
arjefm-1222	33	7	cost	cost	NOUN
arjefm-1222	33	8	management	management	NOUN
arjefm-1222	33	9	are	be	AUX
arjefm-1222	33	10	often	often	ADV
arjefm-1222	33	11	perceived	perceive	VERB
arjefm-1222	33	12	as	as	ADP
arjefm-1222	33	13	financially	financially	ADV
arjefm-1222	33	14	disciplined	disciplined	ADJ
arjefm-1222	33	15	and	and	CCONJ
arjefm-1222	33	16	strategically	strategically	ADV
arjefm-1222	33	17	focused	focused	ADJ
arjefm-1222	33	18	,	,	PUNCT
arjefm-1222	33	19	attributes	attribute	VERB
arjefm-1222	33	20	that	that	PRON
arjefm-1222	33	21	are	be	AUX
arjefm-1222	33	22	highly	highly	ADV
arjefm-1222	33	23	valued	value	VERB
arjefm-1222	33	24	by	by	ADP
arjefm-1222	33	25	investors	investor	NOUN
arjefm-1222	33	26	and	and	CCONJ
arjefm-1222	33	27	capital	capital	NOUN
arjefm-1222	33	28	market	market	NOUN
arjefm-1222	33	29	participants	participant	NOUN
arjefm-1222	33	30	(	(	PUNCT
arjefm-1222	33	31	rounaghi	rounaghi	PROPN
arjefm-1222	33	32	,	,	PUNCT
arjefm-1222	33	33	jarrar	jarrar	PROPN
arjefm-1222	33	34	&	&	CCONJ
arjefm-1222	33	35	dana	dana	PROPN
arjefm-1222	33	36	,	,	PUNCT
arjefm-1222	33	37	2021	2021	NUM
arjefm-1222	33	38	)	)	PUNCT
arjefm-1222	33	39	.	.	PUNCT
arjefm-1222	34	1	meanwhile	meanwhile	ADV
arjefm-1222	34	2	,	,	PUNCT
arjefm-1222	34	3	to	to	ADP
arjefm-1222	34	4	the	the	DET
arjefm-1222	34	5	best	good	ADJ
arjefm-1222	34	6	of	of	ADP
arjefm-1222	34	7	the	the	DET
arjefm-1222	34	8	researcher	researcher	NOUN
arjefm-1222	34	9	’s	’s	PART
arjefm-1222	34	10	knowledge	knowledge	NOUN
arjefm-1222	34	11	,	,	PUNCT
arjefm-1222	34	12	there	there	PRON
arjefm-1222	34	13	is	be	VERB
arjefm-1222	34	14	a	a	DET
arjefm-1222	34	15	limited	limited	ADJ
arjefm-1222	34	16	study	study	NOUN
arjefm-1222	34	17	on	on	ADP
arjefm-1222	34	18	consumer	consumer	NOUN
arjefm-1222	34	19	goods	good	NOUN
arjefm-1222	34	20	firms	firm	NOUN
arjefm-1222	34	21	in	in	ADP
arjefm-1222	34	22	nigeria	nigeria	PROPN
arjefm-1222	34	23	.	.	PUNCT
arjefm-1222	35	1	the	the	DET
arjefm-1222	35	2	study	study	NOUN
arjefm-1222	35	3	therefore	therefore	ADV
arjefm-1222	35	4	,	,	PUNCT
arjefm-1222	35	5	sought	seek	VERB
arjefm-1222	35	6	to	to	PART
arjefm-1222	35	7	ascertain	ascertain	VERB
arjefm-1222	35	8	the	the	DET
arjefm-1222	35	9	effect	effect	NOUN
arjefm-1222	35	10	of	of	ADP
arjefm-1222	35	11	cost	cost	NOUN
arjefm-1222	35	12	of	of	ADP
arjefm-1222	35	13	sales	sale	NOUN
arjefm-1222	35	14	on	on	ADP
arjefm-1222	35	15	the	the	DET
arjefm-1222	35	16	shareholder	shareholder	NOUN
arjefm-1222	35	17	return	return	NOUN
arjefm-1222	35	18	of	of	ADP
arjefm-1222	35	19	consumer	consumer	NOUN
arjefm-1222	35	20	goods	good	NOUN
arjefm-1222	35	21	firms	firm	NOUN
arjefm-1222	35	22	in	in	ADP
arjefm-1222	35	23	nigeria	nigeria	PROPN
arjefm-1222	35	24	.	.	PUNCT
arjefm-1222	36	1	review	review	NOUN
arjefm-1222	36	2	of	of	ADP
arjefm-1222	36	3	related	related	ADJ
arjefm-1222	36	4	literature	literature	NOUN
arjefm-1222	36	5	moreover	moreover	ADV
arjefm-1222	36	6	,	,	PUNCT
arjefm-1222	36	7	cost	cost	NOUN
arjefm-1222	36	8	structure	structure	NOUN
arjefm-1222	36	9	serves	serve	VERB
arjefm-1222	36	10	as	as	ADP
arjefm-1222	36	11	an	an	DET
arjefm-1222	36	12	essential	essential	ADJ
arjefm-1222	36	13	determinant	determinant	NOUN
arjefm-1222	36	14	of	of	ADP
arjefm-1222	36	15	corporate	corporate	ADJ
arjefm-1222	36	16	selection	selection	NOUN
arjefm-1222	36	17	-	-	PUNCT
arjefm-1222	36	18	making	making	NOUN
arjefm-1222	36	19	.	.	PUNCT
arjefm-1222	37	1	it	it	PRON
arjefm-1222	37	2	affects	affect	VERB
arjefm-1222	37	3	strategic	strategic	ADJ
arjefm-1222	37	4	picks	pick	NOUN
arjefm-1222	37	5	which	which	PRON
arjefm-1222	37	6	includes	include	VERB
arjefm-1222	37	7	product	product	NOUN
arjefm-1222	37	8	pricing	pricing	NOUN
arjefm-1222	37	9	,	,	PUNCT
arjefm-1222	37	10	resource	resource	NOUN
arjefm-1222	37	11	allocation	allocation	NOUN
arjefm-1222	37	12	,	,	PUNCT
arjefm-1222	37	13	expansion	expansion	NOUN
arjefm-1222	37	14	,	,	PUNCT
arjefm-1222	37	15	outsourcing	outsourcing	NOUN
arjefm-1222	37	16	,	,	PUNCT
arjefm-1222	37	17	and	and	CCONJ
arjefm-1222	37	18	even	even	ADV
arjefm-1222	37	19	the	the	DET
arjefm-1222	37	20	pursuit	pursuit	NOUN
arjefm-1222	37	21	of	of	ADP
arjefm-1222	37	22	economies	economy	NOUN
arjefm-1222	37	23	of	of	ADP
arjefm-1222	37	24	scale	scale	NOUN
arjefm-1222	37	25	(	(	PUNCT
arjefm-1222	37	26	held	hold	VERB
arjefm-1222	37	27	et	et	PROPN
arjefm-1222	37	28	al	al	PROPN
arjefm-1222	37	29	.	.	PROPN
arjefm-1222	37	30	,	,	PUNCT
arjefm-1222	37	31	2021	2021	NUM
arjefm-1222	37	32	)	)	PUNCT
arjefm-1222	37	33	.	.	PUNCT
arjefm-1222	38	1	a	a	DET
arjefm-1222	38	2	company	company	NOUN
arjefm-1222	38	3	's	's	PART
arjefm-1222	38	4	ability	ability	NOUN
arjefm-1222	38	5	to	to	PART
arjefm-1222	38	6	manipulate	manipulate	VERB
arjefm-1222	38	7	its	its	PRON
arjefm-1222	38	8	fee	fee	NOUN
arjefm-1222	38	9	structure	structure	NOUN
arjefm-1222	38	10	can	can	AUX
arjefm-1222	38	11	directly	directly	ADV
arjefm-1222	38	12	have	have	VERB
arjefm-1222	38	13	an	an	DET
arjefm-1222	38	14	effect	effect	NOUN
arjefm-1222	38	15	on	on	ADP
arjefm-1222	38	16	its	its	PRON
arjefm-1222	38	17	economic	economic	ADJ
arjefm-1222	38	18	consequences	consequence	NOUN
arjefm-1222	38	19	and	and	CCONJ
arjefm-1222	38	20	ability	ability	NOUN
arjefm-1222	38	21	to	to	PART
arjefm-1222	38	22	maximize	maximize	VERB
arjefm-1222	38	23	shareholder	shareholder	NOUN
arjefm-1222	38	24	wealth	wealth	NOUN
arjefm-1222	38	25	.	.	PUNCT
arjefm-1222	39	1	on	on	ADP
arjefm-1222	39	2	this	this	DET
arjefm-1222	39	3	regard	regard	NOUN
arjefm-1222	39	4	,	,	PUNCT
arjefm-1222	39	5	value	value	NOUN
arjefm-1222	39	6	structure	structure	NOUN
arjefm-1222	39	7	is	be	AUX
arjefm-1222	39	8	n't	not	PART
arjefm-1222	39	9	a	a	DET
arjefm-1222	39	10	passive	passive	ADJ
arjefm-1222	39	11	file	file	NOUN
arjefm-1222	39	12	of	of	ADP
arjefm-1222	39	13	costs	cost	NOUN
arjefm-1222	39	14	;	;	PUNCT
arjefm-1222	39	15	it	it	PRON
arjefm-1222	39	16	's	be	AUX
arjefm-1222	39	17	far	far	ADV
arjefm-1222	39	18	an	an	DET
arjefm-1222	39	19	lively	lively	ADJ
arjefm-1222	39	20	tool	tool	NOUN
arjefm-1222	39	21	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	39	22	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	40	1	american	american	PROPN
arjefm-1222	40	2	research	research	PROPN
arjefm-1222	40	3	journal	journal	PROPN
arjefm-1222	40	4	of	of	ADP
arjefm-1222	40	5	economics	economic	NOUN
arjefm-1222	40	6	,	,	PUNCT
arjefm-1222	40	7	finance	finance	NOUN
arjefm-1222	40	8	and	and	CCONJ
arjefm-1222	40	9	management	management	NOUN
arjefm-1222	40	10	volume	volume	NOUN
arjefm-1222	40	11	13	13	NUM
arjefm-1222	40	12	issue	issue	NOUN
arjefm-1222	40	13	3	3	NUM
arjefm-1222	40	14	,	,	PUNCT
arjefm-1222	40	15	july	july	PROPN
arjefm-1222	40	16	-	-	PUNCT
arjefm-1222	40	17	september	september	PROPN
arjefm-1222	40	18	2025	2025	NUM
arjefm-1222	40	19	issn	issn	NOUN
arjefm-1222	40	20	:	:	PUNCT
arjefm-1222	40	21	2836	2836	NUM
arjefm-1222	40	22	-	-	SYM
arjefm-1222	40	23	9416	9416	NUM
arjefm-1222	40	24	impact	impact	NOUN
arjefm-1222	40	25	factor	factor	NOUN
arjefm-1222	40	26	:	:	PUNCT
arjefm-1222	40	27	6.41	6.41	NUM
arjefm-1222	40	28	journal	journal	NOUN
arjefm-1222	40	29	homepage	homepage	NOUN
arjefm-1222	40	30	:	:	PUNCT
arjefm-1222	40	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	40	32	email	email	NOUN
arjefm-1222	40	33	:	:	PUNCT
arjefm-1222	40	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	40	35	official	official	ADJ
arjefm-1222	40	36	journal	journal	PROPN
arjefm-1222	40	37	of	of	ADP
arjefm-1222	40	38	america	america	PROPN
arjefm-1222	40	39	serial	serial	PROPN
arjefm-1222	40	40	publication	publication	NOUN
arjefm-1222	40	41	american	american	PROPN
arjefm-1222	40	42	research	research	PROPN
arjefm-1222	40	43	journal	journal	PROPN
arjefm-1222	40	44	of	of	ADP
arjefm-1222	40	45	economics	economic	NOUN
arjefm-1222	40	46	,	,	PUNCT
arjefm-1222	40	47	finance	finance	NOUN
arjefm-1222	40	48	and	and	CCONJ
arjefm-1222	40	49	management	management	NOUN
arjefm-1222	40	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	40	51	,	,	PUNCT
arjefm-1222	40	52	email	email	NOUN
arjefm-1222	40	53	:	:	PUNCT
arjefm-1222	41	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	41	2	3	3	NUM
arjefm-1222	42	1	|	|	ADV
arjefm-1222	42	2	p	p	X
arjefm-1222	42	3	a	a	DET
arjefm-1222	42	4	g	g	NOUN
arjefm-1222	42	5	e	e	NOUN
arjefm-1222	42	6	through	through	ADP
arjefm-1222	42	7	which	which	PRON
arjefm-1222	42	8	companies	company	NOUN
arjefm-1222	42	9	can	can	AUX
arjefm-1222	42	10	control	control	VERB
arjefm-1222	42	11	profitability	profitability	NOUN
arjefm-1222	42	12	,	,	PUNCT
arjefm-1222	42	13	hold	hold	VERB
arjefm-1222	42	14	competitive	competitive	ADJ
arjefm-1222	42	15	advantage	advantage	NOUN
arjefm-1222	42	16	,	,	PUNCT
arjefm-1222	42	17	and	and	CCONJ
arjefm-1222	42	18	align	align	VERB
arjefm-1222	42	19	operational	operational	ADJ
arjefm-1222	42	20	activities	activity	NOUN
arjefm-1222	42	21	with	with	ADP
arjefm-1222	42	22	monetary	monetary	ADJ
arjefm-1222	42	23	goals	goal	NOUN
arjefm-1222	42	24	(	(	PUNCT
arjefm-1222	42	25	awotomilusi	awotomilusi	PROPN
arjefm-1222	42	26	,	,	PUNCT
arjefm-1222	42	27	isaiah	isaiah	PROPN
arjefm-1222	42	28	,	,	PUNCT
arjefm-1222	42	29	esther	esther	PROPN
arjefm-1222	42	30	&	&	CCONJ
arjefm-1222	42	31	yomi	yomi	NOUN
arjefm-1222	42	32	,	,	PUNCT
arjefm-1222	42	33	2022	2022	NUM
arjefm-1222	42	34	)	)	PUNCT
arjefm-1222	42	35	.	.	PUNCT
arjefm-1222	43	1	cost	cost	NOUN
arjefm-1222	43	2	structure	structure	NOUN
arjefm-1222	43	3	also	also	ADV
arjefm-1222	43	4	plays	play	VERB
arjefm-1222	43	5	a	a	DET
arjefm-1222	43	6	vital	vital	ADJ
arjefm-1222	43	7	role	role	NOUN
arjefm-1222	43	8	in	in	ADP
arjefm-1222	43	9	financial	financial	ADJ
arjefm-1222	43	10	reporting	reporting	NOUN
arjefm-1222	43	11	and	and	CCONJ
arjefm-1222	43	12	performance	performance	NOUN
arjefm-1222	43	13	evaluation	evaluation	NOUN
arjefm-1222	43	14	.	.	PUNCT
arjefm-1222	44	1	investors	investor	NOUN
arjefm-1222	44	2	,	,	PUNCT
arjefm-1222	44	3	shareholders	shareholder	NOUN
arjefm-1222	44	4	,	,	PUNCT
arjefm-1222	44	5	and	and	CCONJ
arjefm-1222	44	6	financial	financial	ADJ
arjefm-1222	44	7	analysts	analyst	NOUN
arjefm-1222	44	8	scrutinize	scrutinize	VERB
arjefm-1222	44	9	a	a	DET
arjefm-1222	44	10	company	company	NOUN
arjefm-1222	44	11	's	's	PART
arjefm-1222	44	12	cost	cost	NOUN
arjefm-1222	44	13	structure	structure	NOUN
arjefm-1222	44	14	to	to	PART
arjefm-1222	44	15	understand	understand	VERB
arjefm-1222	44	16	the	the	DET
arjefm-1222	44	17	sustainability	sustainability	NOUN
arjefm-1222	44	18	of	of	ADP
arjefm-1222	44	19	its	its	PRON
arjefm-1222	44	20	profit	profit	NOUN
arjefm-1222	44	21	margins	margin	NOUN
arjefm-1222	44	22	,	,	PUNCT
arjefm-1222	44	23	the	the	DET
arjefm-1222	44	24	resilience	resilience	NOUN
arjefm-1222	44	25	of	of	ADP
arjefm-1222	44	26	its	its	PRON
arjefm-1222	44	27	business	business	NOUN
arjefm-1222	44	28	model	model	NOUN
arjefm-1222	44	29	,	,	PUNCT
arjefm-1222	44	30	and	and	CCONJ
arjefm-1222	44	31	the	the	DET
arjefm-1222	44	32	efficiency	efficiency	NOUN
arjefm-1222	44	33	of	of	ADP
arjefm-1222	44	34	its	its	PRON
arjefm-1222	44	35	management	management	NOUN
arjefm-1222	44	36	practices	practice	NOUN
arjefm-1222	44	37	(	(	PUNCT
arjefm-1222	44	38	ayoola	ayoola	PROPN
arjefm-1222	44	39	&	&	CCONJ
arjefm-1222	44	40	odusina	odusina	PROPN
arjefm-1222	44	41	,	,	PUNCT
arjefm-1222	44	42	2023	2023	NUM
arjefm-1222	44	43	;	;	PUNCT
arjefm-1222	44	44	zhu	zhu	PROPN
arjefm-1222	44	45	,	,	PUNCT
arjefm-1222	44	46	chen	chen	PROPN
arjefm-1222	44	47	&	&	CCONJ
arjefm-1222	44	48	cheng	cheng	PROPN
arjefm-1222	44	49	,	,	PUNCT
arjefm-1222	44	50	2023	2023	NUM
arjefm-1222	44	51	)	)	PUNCT
arjefm-1222	44	52	.	.	PUNCT
arjefm-1222	45	1	the	the	DET
arjefm-1222	45	2	transparency	transparency	NOUN
arjefm-1222	45	3	and	and	CCONJ
arjefm-1222	45	4	rational	rational	ADJ
arjefm-1222	45	5	organization	organization	NOUN
arjefm-1222	45	6	of	of	ADP
arjefm-1222	45	7	costs	cost	NOUN
arjefm-1222	45	8	help	help	VERB
arjefm-1222	45	9	stakeholders	stakeholder	NOUN
arjefm-1222	45	10	assess	assess	VERB
arjefm-1222	45	11	whether	whether	SCONJ
arjefm-1222	45	12	a	a	DET
arjefm-1222	45	13	company	company	NOUN
arjefm-1222	45	14	is	be	AUX
arjefm-1222	45	15	strategically	strategically	ADV
arjefm-1222	45	16	positioned	position	VERB
arjefm-1222	45	17	for	for	ADP
arjefm-1222	45	18	growth	growth	NOUN
arjefm-1222	45	19	or	or	CCONJ
arjefm-1222	45	20	vulnerable	vulnerable	ADJ
arjefm-1222	45	21	to	to	ADP
arjefm-1222	45	22	financial	financial	ADJ
arjefm-1222	45	23	stress	stress	NOUN
arjefm-1222	45	24	.	.	PUNCT
arjefm-1222	46	1	hence	hence	ADV
arjefm-1222	46	2	,	,	PUNCT
arjefm-1222	46	3	in	in	ADP
arjefm-1222	46	4	the	the	DET
arjefm-1222	46	5	context	context	NOUN
arjefm-1222	46	6	of	of	ADP
arjefm-1222	46	7	shareholder	shareholder	NOUN
arjefm-1222	46	8	wealth	wealth	NOUN
arjefm-1222	46	9	maximization	maximization	PROPN
arjefm-1222	46	10	,	,	PUNCT
arjefm-1222	46	11	cost	cost	NOUN
arjefm-1222	46	12	structure	structure	NOUN
arjefm-1222	46	13	becomes	become	VERB
arjefm-1222	46	14	not	not	PART
arjefm-1222	46	15	just	just	ADV
arjefm-1222	46	16	a	a	DET
arjefm-1222	46	17	technical	technical	ADJ
arjefm-1222	46	18	accounting	accounting	NOUN
arjefm-1222	46	19	concept	concept	NOUN
arjefm-1222	46	20	but	but	CCONJ
arjefm-1222	46	21	a	a	DET
arjefm-1222	46	22	strategic	strategic	ADJ
arjefm-1222	46	23	foundation	foundation	NOUN
arjefm-1222	46	24	that	that	PRON
arjefm-1222	46	25	underpins	underpin	VERB
arjefm-1222	46	26	the	the	DET
arjefm-1222	46	27	creation	creation	NOUN
arjefm-1222	46	28	of	of	ADP
arjefm-1222	46	29	long	long	ADJ
arjefm-1222	46	30	-	-	PUNCT
arjefm-1222	46	31	term	term	NOUN
arjefm-1222	46	32	value	value	NOUN
arjefm-1222	46	33	for	for	ADP
arjefm-1222	46	34	owners	owner	NOUN
arjefm-1222	46	35	of	of	ADP
arjefm-1222	46	36	the	the	DET
arjefm-1222	46	37	firm	firm	NOUN
arjefm-1222	46	38	.	.	PUNCT
arjefm-1222	47	1	cost	cost	NOUN
arjefm-1222	47	2	of	of	ADP
arjefm-1222	47	3	sales	sale	NOUN
arjefm-1222	47	4	the	the	DET
arjefm-1222	47	5	cost	cost	NOUN
arjefm-1222	47	6	of	of	ADP
arjefm-1222	47	7	sales	sale	NOUN
arjefm-1222	47	8	,	,	PUNCT
arjefm-1222	47	9	also	also	ADV
arjefm-1222	47	10	referred	refer	VERB
arjefm-1222	47	11	to	to	ADP
arjefm-1222	47	12	as	as	ADP
arjefm-1222	47	13	the	the	DET
arjefm-1222	47	14	cost	cost	NOUN
arjefm-1222	47	15	of	of	ADP
arjefm-1222	47	16	goods	good	NOUN
arjefm-1222	47	17	sold	sell	VERB
arjefm-1222	47	18	(	(	PUNCT
arjefm-1222	47	19	cogs	cog	NOUN
arjefm-1222	47	20	)	)	PUNCT
arjefm-1222	47	21	,	,	PUNCT
arjefm-1222	47	22	represents	represent	VERB
arjefm-1222	47	23	the	the	DET
arjefm-1222	47	24	direct	direct	ADJ
arjefm-1222	47	25	expenses	expense	NOUN
arjefm-1222	47	26	associated	associate	VERB
arjefm-1222	47	27	with	with	ADP
arjefm-1222	47	28	producing	produce	VERB
arjefm-1222	47	29	or	or	CCONJ
arjefm-1222	47	30	acquiring	acquire	VERB
arjefm-1222	47	31	the	the	DET
arjefm-1222	47	32	products	product	NOUN
arjefm-1222	47	33	that	that	PRON
arjefm-1222	47	34	a	a	DET
arjefm-1222	47	35	company	company	NOUN
arjefm-1222	47	36	sells	sell	VERB
arjefm-1222	47	37	during	during	ADP
arjefm-1222	47	38	a	a	DET
arjefm-1222	47	39	specific	specific	ADJ
arjefm-1222	47	40	period	period	NOUN
arjefm-1222	47	41	(	(	PUNCT
arjefm-1222	47	42	adesina	adesina	PROPN
arjefm-1222	47	43	&	&	CCONJ
arjefm-1222	47	44	tiamiyu	tiamiyu	PROPN
arjefm-1222	47	45	,	,	PUNCT
arjefm-1222	47	46	2025	2025	NUM
arjefm-1222	47	47	)	)	PUNCT
arjefm-1222	47	48	.	.	PUNCT
arjefm-1222	48	1	it	it	PRON
arjefm-1222	48	2	encompasses	encompass	VERB
arjefm-1222	48	3	all	all	DET
arjefm-1222	48	4	the	the	DET
arjefm-1222	48	5	costs	cost	NOUN
arjefm-1222	48	6	directly	directly	ADV
arjefm-1222	48	7	tied	tie	VERB
arjefm-1222	48	8	to	to	ADP
arjefm-1222	48	9	the	the	DET
arjefm-1222	48	10	creation	creation	NOUN
arjefm-1222	48	11	of	of	ADP
arjefm-1222	48	12	goods	good	NOUN
arjefm-1222	48	13	or	or	CCONJ
arjefm-1222	48	14	services	service	NOUN
arjefm-1222	48	15	that	that	PRON
arjefm-1222	48	16	a	a	DET
arjefm-1222	48	17	company	company	NOUN
arjefm-1222	48	18	offers	offer	VERB
arjefm-1222	48	19	to	to	ADP
arjefm-1222	48	20	its	its	PRON
arjefm-1222	48	21	customers	customer	NOUN
arjefm-1222	48	22	,	,	PUNCT
arjefm-1222	48	23	such	such	ADJ
arjefm-1222	48	24	as	as	ADP
arjefm-1222	48	25	raw	raw	ADJ
arjefm-1222	48	26	materials	material	NOUN
arjefm-1222	48	27	,	,	PUNCT
arjefm-1222	48	28	labor	labor	NOUN
arjefm-1222	48	29	costs	cost	NOUN
arjefm-1222	48	30	,	,	PUNCT
arjefm-1222	48	31	and	and	CCONJ
arjefm-1222	48	32	manufacturing	manufacturing	NOUN
arjefm-1222	48	33	expenses	expense	NOUN
arjefm-1222	48	34	(	(	PUNCT
arjefm-1222	48	35	fadare	fadare	VERB
arjefm-1222	48	36	&	&	CCONJ
arjefm-1222	48	37	adegbie	adegbie	PROPN
arjefm-1222	48	38	,	,	PUNCT
arjefm-1222	48	39	2020	2020	NUM
arjefm-1222	48	40	)	)	PUNCT
arjefm-1222	48	41	.	.	PUNCT
arjefm-1222	49	1	the	the	DET
arjefm-1222	49	2	cost	cost	NOUN
arjefm-1222	49	3	of	of	ADP
arjefm-1222	49	4	sales	sale	NOUN
arjefm-1222	49	5	is	be	AUX
arjefm-1222	49	6	a	a	DET
arjefm-1222	49	7	critical	critical	ADJ
arjefm-1222	49	8	financial	financial	ADJ
arjefm-1222	49	9	metric	metric	NOUN
arjefm-1222	49	10	for	for	ADP
arjefm-1222	49	11	businesses	business	NOUN
arjefm-1222	49	12	,	,	PUNCT
arjefm-1222	49	13	as	as	SCONJ
arjefm-1222	49	14	it	it	PRON
arjefm-1222	49	15	directly	directly	ADV
arjefm-1222	49	16	influences	influence	VERB
arjefm-1222	49	17	the	the	DET
arjefm-1222	49	18	profitability	profitability	NOUN
arjefm-1222	49	19	of	of	ADP
arjefm-1222	49	20	a	a	DET
arjefm-1222	49	21	company	company	NOUN
arjefm-1222	49	22	by	by	ADP
arjefm-1222	49	23	determining	determine	VERB
arjefm-1222	49	24	how	how	SCONJ
arjefm-1222	49	25	much	much	ADJ
arjefm-1222	49	26	it	it	PRON
arjefm-1222	49	27	costs	cost	VERB
arjefm-1222	49	28	to	to	PART
arjefm-1222	49	29	generate	generate	VERB
arjefm-1222	49	30	revenue	revenue	NOUN
arjefm-1222	49	31	through	through	ADP
arjefm-1222	49	32	product	product	NOUN
arjefm-1222	49	33	sales	sale	NOUN
arjefm-1222	49	34	.	.	PUNCT
arjefm-1222	50	1	in	in	ADP
arjefm-1222	50	2	essence	essence	NOUN
arjefm-1222	50	3	,	,	PUNCT
arjefm-1222	50	4	it	it	PRON
arjefm-1222	50	5	is	be	AUX
arjefm-1222	50	6	the	the	DET
arjefm-1222	50	7	amount	amount	NOUN
arjefm-1222	50	8	spent	spend	VERB
arjefm-1222	50	9	on	on	ADP
arjefm-1222	50	10	the	the	DET
arjefm-1222	50	11	production	production	NOUN
arjefm-1222	50	12	or	or	CCONJ
arjefm-1222	50	13	procurement	procurement	NOUN
arjefm-1222	50	14	of	of	ADP
arjefm-1222	50	15	goods	good	NOUN
arjefm-1222	50	16	that	that	PRON
arjefm-1222	50	17	are	be	AUX
arjefm-1222	50	18	then	then	ADV
arjefm-1222	50	19	sold	sell	VERB
arjefm-1222	50	20	to	to	PART
arjefm-1222	50	21	generate	generate	VERB
arjefm-1222	50	22	income	income	NOUN
arjefm-1222	50	23	(	(	PUNCT
arjefm-1222	50	24	kelwig	kelwig	NOUN
arjefm-1222	50	25	,	,	PUNCT
arjefm-1222	50	26	2022	2022	NUM
arjefm-1222	50	27	)	)	PUNCT
arjefm-1222	50	28	.	.	PUNCT
arjefm-1222	51	1	cost	cost	NOUN
arjefm-1222	51	2	of	of	ADP
arjefm-1222	51	3	sales	sale	NOUN
arjefm-1222	51	4	is	be	AUX
arjefm-1222	51	5	an	an	DET
arjefm-1222	51	6	important	important	ADJ
arjefm-1222	51	7	factor	factor	NOUN
arjefm-1222	51	8	in	in	ADP
arjefm-1222	51	9	determining	determine	VERB
arjefm-1222	51	10	a	a	DET
arjefm-1222	51	11	corporation	corporation	NOUN
arjefm-1222	51	12	’s	’s	PART
arjefm-1222	51	13	gross	gross	ADJ
arjefm-1222	51	14	income	income	NOUN
arjefm-1222	51	15	,	,	PUNCT
arjefm-1222	51	16	that	that	PRON
arjefm-1222	51	17	's	be	AUX
arjefm-1222	51	18	calculated	calculate	VERB
arjefm-1222	51	19	by	by	ADP
arjefm-1222	51	20	way	way	NOUN
arjefm-1222	51	21	of	of	ADP
arjefm-1222	51	22	subtracting	subtract	VERB
arjefm-1222	51	23	the	the	DET
arjefm-1222	51	24	cost	cost	NOUN
arjefm-1222	51	25	of	of	ADP
arjefm-1222	51	26	income	income	NOUN
arjefm-1222	51	27	from	from	ADP
arjefm-1222	51	28	general	general	ADJ
arjefm-1222	51	29	sales	sale	NOUN
arjefm-1222	51	30	(	(	PUNCT
arjefm-1222	51	31	fernando	fernando	NOUN
arjefm-1222	51	32	,	,	PUNCT
arjefm-1222	51	33	2024	2024	NUM
arjefm-1222	51	34	;	;	PUNCT
arjefm-1222	51	35	aggreh	aggreh	NOUN
arjefm-1222	51	36	,	,	PUNCT
arjefm-1222	51	37	abiahu	abiahu	NOUN
arjefm-1222	51	38	,	,	PUNCT
arjefm-1222	51	39	&	&	CCONJ
arjefm-1222	51	40	nworie	nworie	ADJ
arjefm-1222	51	41	,	,	PUNCT
arjefm-1222	51	42	2023	2023	NUM
arjefm-1222	51	43	)	)	PUNCT
arjefm-1222	51	44	.	.	PUNCT
arjefm-1222	52	1	this	this	DET
arjefm-1222	52	2	parent	parent	NOUN
arjefm-1222	52	3	offers	offer	VERB
arjefm-1222	52	4	hints	hint	NOUN
arjefm-1222	52	5	into	into	ADP
arjefm-1222	52	6	the	the	DET
arjefm-1222	52	7	performance	performance	NOUN
arjefm-1222	52	8	and	and	CCONJ
arjefm-1222	52	9	profitability	profitability	NOUN
arjefm-1222	52	10	of	of	ADP
arjefm-1222	52	11	a	a	DET
arjefm-1222	52	12	agency	agency	NOUN
arjefm-1222	52	13	's	's	PART
arjefm-1222	52	14	core	core	ADJ
arjefm-1222	52	15	commercial	commercial	ADJ
arjefm-1222	52	16	enterprise	enterprise	NOUN
arjefm-1222	52	17	operations	operation	NOUN
arjefm-1222	52	18	.	.	PUNCT
arjefm-1222	53	1	it	it	PRON
arjefm-1222	53	2	allows	allow	VERB
arjefm-1222	53	3	traders	trader	NOUN
arjefm-1222	53	4	,	,	PUNCT
arjefm-1222	53	5	analysts	analyst	NOUN
arjefm-1222	53	6	,	,	PUNCT
arjefm-1222	53	7	and	and	CCONJ
arjefm-1222	53	8	bosses	boss	NOUN
arjefm-1222	53	9	check	check	VERB
arjefm-1222	53	10	how	how	SCONJ
arjefm-1222	53	11	properly	properly	ADV
arjefm-1222	53	12	the	the	DET
arjefm-1222	53	13	corporation	corporation	NOUN
arjefm-1222	53	14	is	be	AUX
arjefm-1222	53	15	controlling	control	VERB
arjefm-1222	53	16	manufacturing	manufacturing	NOUN
arjefm-1222	53	17	expenses	expense	NOUN
arjefm-1222	53	18	and	and	CCONJ
arjefm-1222	53	19	dealing	deal	VERB
arjefm-1222	53	20	with	with	ADP
arjefm-1222	53	21	its	its	PRON
arjefm-1222	53	22	supply	supply	NOUN
arjefm-1222	53	23	chain	chain	NOUN
arjefm-1222	53	24	.	.	PUNCT
arjefm-1222	54	1	a	a	DET
arjefm-1222	54	2	enterprise	enterprise	NOUN
arjefm-1222	54	3	with	with	ADP
arjefm-1222	54	4	excessive	excessive	ADJ
arjefm-1222	54	5	manufacturing	manufacturing	NOUN
arjefm-1222	54	6	cost	cost	NOUN
arjefm-1222	54	7	relative	relative	ADJ
arjefm-1222	54	8	to	to	ADP
arjefm-1222	54	9	sales	sale	NOUN
arjefm-1222	54	10	may	may	AUX
arjefm-1222	54	11	additionally	additionally	ADV
arjefm-1222	54	12	need	need	VERB
arjefm-1222	54	13	to	to	PART
arjefm-1222	54	14	reevaluate	reevaluate	VERB
arjefm-1222	54	15	its	its	PRON
arjefm-1222	54	16	pricing	pricing	NOUN
arjefm-1222	54	17	approach	approach	NOUN
arjefm-1222	54	18	,	,	PUNCT
arjefm-1222	54	19	manufacturing	manufacturing	NOUN
arjefm-1222	54	20	techniques	technique	NOUN
arjefm-1222	54	21	,	,	PUNCT
arjefm-1222	54	22	or	or	CCONJ
arjefm-1222	54	23	supplier	supplier	NOUN
arjefm-1222	54	24	relationships	relationship	NOUN
arjefm-1222	54	25	.	.	PUNCT
arjefm-1222	55	1	conversely	conversely	ADV
arjefm-1222	55	2	,	,	PUNCT
arjefm-1222	55	3	a	a	DET
arjefm-1222	55	4	corporation	corporation	NOUN
arjefm-1222	55	5	with	with	ADP
arjefm-1222	55	6	low	low	ADJ
arjefm-1222	55	7	cost	cost	NOUN
arjefm-1222	55	8	of	of	ADP
arjefm-1222	55	9	sales	sale	NOUN
arjefm-1222	55	10	relative	relative	ADJ
arjefm-1222	55	11	to	to	ADP
arjefm-1222	55	12	its	its	PRON
arjefm-1222	55	13	sales	sale	NOUN
arjefm-1222	55	14	is	be	AUX
arjefm-1222	55	15	normally	normally	ADV
arjefm-1222	55	16	extra	extra	ADJ
arjefm-1222	55	17	green	green	ADJ
arjefm-1222	55	18	at	at	ADP
arjefm-1222	55	19	converting	convert	VERB
arjefm-1222	55	20	raw	raw	ADJ
arjefm-1222	55	21	substances	substance	NOUN
arjefm-1222	55	22	and	and	CCONJ
arjefm-1222	55	23	hard	hard	ADJ
arjefm-1222	55	24	work	work	NOUN
arjefm-1222	55	25	into	into	ADP
arjefm-1222	55	26	finished	finished	ADJ
arjefm-1222	55	27	products	product	NOUN
arjefm-1222	55	28	,	,	PUNCT
arjefm-1222	55	29	resulting	result	VERB
arjefm-1222	55	30	in	in	ADP
arjefm-1222	55	31	higher	high	ADJ
arjefm-1222	55	32	profitability	profitability	NOUN
arjefm-1222	55	33	.	.	PUNCT
arjefm-1222	56	1	the	the	DET
arjefm-1222	56	2	calculation	calculation	NOUN
arjefm-1222	56	3	of	of	ADP
arjefm-1222	56	4	cost	cost	NOUN
arjefm-1222	56	5	of	of	ADP
arjefm-1222	56	6	sales	sale	NOUN
arjefm-1222	56	7	can	can	AUX
arjefm-1222	56	8	vary	vary	VERB
arjefm-1222	56	9	depending	depend	VERB
arjefm-1222	56	10	on	on	ADP
arjefm-1222	56	11	the	the	DET
arjefm-1222	56	12	type	type	NOUN
arjefm-1222	56	13	of	of	ADP
arjefm-1222	56	14	business	business	NOUN
arjefm-1222	56	15	.	.	PUNCT
arjefm-1222	57	1	for	for	ADP
arjefm-1222	57	2	manufacturing	manufacture	VERB
arjefm-1222	57	3	companies	company	NOUN
arjefm-1222	57	4	,	,	PUNCT
arjefm-1222	57	5	it	it	PRON
arjefm-1222	57	6	typically	typically	ADV
arjefm-1222	57	7	includes	include	VERB
arjefm-1222	57	8	direct	direct	ADJ
arjefm-1222	57	9	labor	labor	NOUN
arjefm-1222	57	10	,	,	PUNCT
arjefm-1222	57	11	raw	raw	ADJ
arjefm-1222	57	12	materials	material	NOUN
arjefm-1222	57	13	(	(	PUNCT
arjefm-1222	57	14	fadjarenie	fadjarenie	PROPN
arjefm-1222	57	15	,	,	PUNCT
arjefm-1222	57	16	rachmadani	rachmadani	PROPN
arjefm-1222	57	17	&	&	CCONJ
arjefm-1222	57	18	tarmidi	tarmidi	NOUN
arjefm-1222	57	19	,	,	PUNCT
arjefm-1222	57	20	2024	2024	NUM
arjefm-1222	57	21	)	)	PUNCT
arjefm-1222	57	22	,	,	PUNCT
arjefm-1222	57	23	and	and	CCONJ
arjefm-1222	57	24	manufacturing	manufacture	VERB
arjefm-1222	57	25	overhead	overhead	ADV
arjefm-1222	57	26	.	.	PUNCT
arjefm-1222	58	1	in	in	ADP
arjefm-1222	58	2	retail	retail	NOUN
arjefm-1222	58	3	,	,	PUNCT
arjefm-1222	58	4	it	it	PRON
arjefm-1222	58	5	reflects	reflect	VERB
arjefm-1222	58	6	the	the	DET
arjefm-1222	58	7	costs	cost	NOUN
arjefm-1222	58	8	associated	associate	VERB
arjefm-1222	58	9	with	with	ADP
arjefm-1222	58	10	purchasing	purchase	VERB
arjefm-1222	58	11	goods	good	NOUN
arjefm-1222	58	12	for	for	ADP
arjefm-1222	58	13	resale	resale	NOUN
arjefm-1222	58	14	,	,	PUNCT
arjefm-1222	58	15	including	include	VERB
arjefm-1222	58	16	the	the	DET
arjefm-1222	58	17	wholesale	wholesale	ADJ
arjefm-1222	58	18	price	price	NOUN
arjefm-1222	58	19	and	and	CCONJ
arjefm-1222	58	20	transportation	transportation	NOUN
arjefm-1222	58	21	costs	cost	NOUN
arjefm-1222	58	22	.	.	PUNCT
arjefm-1222	59	1	for	for	ADP
arjefm-1222	59	2	service	service	NOUN
arjefm-1222	59	3	-	-	PUNCT
arjefm-1222	59	4	based	base	VERB
arjefm-1222	59	5	businesses	business	NOUN
arjefm-1222	59	6	,	,	PUNCT
arjefm-1222	59	7	the	the	DET
arjefm-1222	59	8	cost	cost	NOUN
arjefm-1222	59	9	of	of	ADP
arjefm-1222	59	10	sales	sale	NOUN
arjefm-1222	59	11	might	might	AUX
arjefm-1222	59	12	include	include	VERB
arjefm-1222	59	13	labor	labor	NOUN
arjefm-1222	59	14	costs	cost	NOUN
arjefm-1222	59	15	directly	directly	ADV
arjefm-1222	59	16	tied	tie	VERB
arjefm-1222	59	17	to	to	ADP
arjefm-1222	59	18	service	service	NOUN
arjefm-1222	59	19	delivery	delivery	NOUN
arjefm-1222	59	20	.	.	PUNCT
arjefm-1222	60	1	understanding	understand	VERB
arjefm-1222	60	2	the	the	DET
arjefm-1222	60	3	cost	cost	NOUN
arjefm-1222	60	4	of	of	ADP
arjefm-1222	60	5	sales	sale	NOUN
arjefm-1222	60	6	is	be	AUX
arjefm-1222	60	7	crucial	crucial	ADJ
arjefm-1222	60	8	not	not	PART
arjefm-1222	60	9	only	only	ADV
arjefm-1222	60	10	for	for	ADP
arjefm-1222	60	11	assessing	assess	VERB
arjefm-1222	60	12	operational	operational	ADJ
arjefm-1222	60	13	efficiency	efficiency	NOUN
arjefm-1222	60	14	but	but	CCONJ
arjefm-1222	60	15	also	also	ADV
arjefm-1222	60	16	for	for	ADP
arjefm-1222	60	17	setting	set	VERB
arjefm-1222	60	18	the	the	DET
arjefm-1222	60	19	appropriate	appropriate	ADJ
arjefm-1222	60	20	sales	sale	NOUN
arjefm-1222	60	21	price	price	NOUN
arjefm-1222	60	22	to	to	PART
arjefm-1222	60	23	ensure	ensure	VERB
arjefm-1222	60	24	profitability	profitability	NOUN
arjefm-1222	60	25	.	.	PUNCT
arjefm-1222	61	1	companies	company	NOUN
arjefm-1222	61	2	that	that	PRON
arjefm-1222	61	3	can	can	AUX
arjefm-1222	61	4	effectively	effectively	ADV
arjefm-1222	61	5	control	control	VERB
arjefm-1222	61	6	and	and	CCONJ
arjefm-1222	61	7	reduce	reduce	VERB
arjefm-1222	61	8	their	their	PRON
arjefm-1222	61	9	cost	cost	NOUN
arjefm-1222	61	10	of	of	ADP
arjefm-1222	61	11	sales	sale	NOUN
arjefm-1222	61	12	can	can	AUX
arjefm-1222	61	13	potentially	potentially	ADV
arjefm-1222	61	14	increase	increase	VERB
arjefm-1222	61	15	their	their	PRON
arjefm-1222	61	16	profit	profit	NOUN
arjefm-1222	61	17	margins	margin	NOUN
arjefm-1222	61	18	and	and	CCONJ
arjefm-1222	61	19	improve	improve	VERB
arjefm-1222	61	20	their	their	PRON
arjefm-1222	61	21	financial	financial	ADJ
arjefm-1222	61	22	performance	performance	NOUN
arjefm-1222	61	23	.	.	PUNCT
arjefm-1222	62	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	62	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	63	1	american	american	PROPN
arjefm-1222	63	2	research	research	PROPN
arjefm-1222	63	3	journal	journal	PROPN
arjefm-1222	63	4	of	of	ADP
arjefm-1222	63	5	economics	economic	NOUN
arjefm-1222	63	6	,	,	PUNCT
arjefm-1222	63	7	finance	finance	NOUN
arjefm-1222	63	8	and	and	CCONJ
arjefm-1222	63	9	management	management	NOUN
arjefm-1222	63	10	volume	volume	NOUN
arjefm-1222	63	11	13	13	NUM
arjefm-1222	63	12	issue	issue	NOUN
arjefm-1222	63	13	3	3	NUM
arjefm-1222	63	14	,	,	PUNCT
arjefm-1222	63	15	july	july	PROPN
arjefm-1222	63	16	-	-	PUNCT
arjefm-1222	63	17	september	september	PROPN
arjefm-1222	63	18	2025	2025	NUM
arjefm-1222	63	19	issn	issn	NOUN
arjefm-1222	63	20	:	:	PUNCT
arjefm-1222	63	21	2836	2836	NUM
arjefm-1222	63	22	-	-	SYM
arjefm-1222	63	23	9416	9416	NUM
arjefm-1222	63	24	impact	impact	NOUN
arjefm-1222	63	25	factor	factor	NOUN
arjefm-1222	63	26	:	:	PUNCT
arjefm-1222	63	27	6.41	6.41	NUM
arjefm-1222	63	28	journal	journal	NOUN
arjefm-1222	63	29	homepage	homepage	NOUN
arjefm-1222	63	30	:	:	PUNCT
arjefm-1222	63	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	63	32	email	email	NOUN
arjefm-1222	63	33	:	:	PUNCT
arjefm-1222	63	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	63	35	official	official	ADJ
arjefm-1222	63	36	journal	journal	PROPN
arjefm-1222	63	37	of	of	ADP
arjefm-1222	63	38	america	america	PROPN
arjefm-1222	63	39	serial	serial	PROPN
arjefm-1222	63	40	publication	publication	NOUN
arjefm-1222	63	41	american	american	PROPN
arjefm-1222	63	42	research	research	PROPN
arjefm-1222	63	43	journal	journal	PROPN
arjefm-1222	63	44	of	of	ADP
arjefm-1222	63	45	economics	economic	NOUN
arjefm-1222	63	46	,	,	PUNCT
arjefm-1222	63	47	finance	finance	NOUN
arjefm-1222	63	48	and	and	CCONJ
arjefm-1222	63	49	management	management	NOUN
arjefm-1222	63	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	63	51	,	,	PUNCT
arjefm-1222	63	52	email	email	NOUN
arjefm-1222	63	53	:	:	PUNCT
arjefm-1222	64	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	64	2	4	4	NUM
arjefm-1222	65	1	|	|	ADV
arjefm-1222	65	2	p	p	X
arjefm-1222	65	3	a	a	DET
arjefm-1222	65	4	g	g	NOUN
arjefm-1222	65	5	e	e	NOUN
arjefm-1222	65	6	shareholder	shareholder	NOUN
arjefm-1222	65	7	wealth	wealth	NOUN
arjefm-1222	65	8	maximization	maximization	NOUN
arjefm-1222	65	9	shareholder	shareholder	NOUN
arjefm-1222	65	10	wealth	wealth	NOUN
arjefm-1222	65	11	maximization	maximization	NOUN
arjefm-1222	65	12	is	be	AUX
arjefm-1222	65	13	a	a	DET
arjefm-1222	65	14	monetary	monetary	ADJ
arjefm-1222	65	15	management	management	NOUN
arjefm-1222	65	16	precept	precept	NOUN
arjefm-1222	65	17	that	that	PRON
arjefm-1222	65	18	announces	announce	VERB
arjefm-1222	65	19	that	that	SCONJ
arjefm-1222	65	20	the	the	DET
arjefm-1222	65	21	primary	primary	ADJ
arjefm-1222	65	22	goal	goal	NOUN
arjefm-1222	65	23	of	of	ADP
arjefm-1222	65	24	an	an	DET
arjefm-1222	65	25	employer	employer	NOUN
arjefm-1222	65	26	is	be	AUX
arjefm-1222	65	27	to	to	PART
arjefm-1222	65	28	growth	growth	VERB
arjefm-1222	65	29	the	the	DET
arjefm-1222	65	30	wealth	wealth	NOUN
arjefm-1222	65	31	of	of	ADP
arjefm-1222	65	32	its	its	PRON
arjefm-1222	65	33	shareholders	shareholder	NOUN
arjefm-1222	65	34	(	(	PUNCT
arjefm-1222	65	35	akintunde	akintunde	NOUN
arjefm-1222	65	36	,	,	PUNCT
arjefm-1222	65	37	nwabuisi	nwabuisi	NOUN
arjefm-1222	65	38	&	&	CCONJ
arjefm-1222	65	39	oyeyemi	oyeyemi	PROPN
arjefm-1222	65	40	,	,	PUNCT
arjefm-1222	65	41	2021	2021	NUM
arjefm-1222	65	42	)	)	PUNCT
arjefm-1222	65	43	.	.	PUNCT
arjefm-1222	66	1	this	this	DET
arjefm-1222	66	2	goal	goal	NOUN
arjefm-1222	66	3	is	be	AUX
arjefm-1222	66	4	typically	typically	ADV
arjefm-1222	66	5	pursued	pursue	VERB
arjefm-1222	66	6	by	by	ADP
arjefm-1222	66	7	way	way	NOUN
arjefm-1222	66	8	of	of	ADP
arjefm-1222	66	9	maximizing	maximize	VERB
arjefm-1222	66	10	the	the	DET
arjefm-1222	66	11	value	value	NOUN
arjefm-1222	66	12	of	of	ADP
arjefm-1222	66	13	the	the	DET
arjefm-1222	66	14	organisation	organisation	NOUN
arjefm-1222	66	15	’s	’s	PART
arjefm-1222	66	16	inventory	inventory	NOUN
arjefm-1222	66	17	,	,	PUNCT
arjefm-1222	66	18	which	which	PRON
arjefm-1222	66	19	in	in	ADP
arjefm-1222	66	20	turn	turn	NOUN
arjefm-1222	66	21	increases	increase	VERB
arjefm-1222	66	22	the	the	DET
arjefm-1222	66	23	fee	fee	NOUN
arjefm-1222	66	24	of	of	ADP
arjefm-1222	66	25	the	the	DET
arjefm-1222	66	26	shareholders	shareholder	NOUN
arjefm-1222	66	27	’	'	PUNCT
arjefm-1222	66	28	investments	investment	NOUN
arjefm-1222	66	29	(	(	PUNCT
arjefm-1222	66	30	adibeli	adibeli	PROPN
arjefm-1222	66	31	&	&	CCONJ
arjefm-1222	66	32	amahalu	amahalu	PROPN
arjefm-1222	66	33	,	,	PUNCT
arjefm-1222	66	34	2023	2023	NUM
arjefm-1222	66	35	)	)	PUNCT
arjefm-1222	66	36	.	.	PUNCT
arjefm-1222	67	1	the	the	DET
arjefm-1222	67	2	idea	idea	NOUN
arjefm-1222	67	3	is	be	AUX
arjefm-1222	67	4	grounded	ground	VERB
arjefm-1222	67	5	inside	inside	ADP
arjefm-1222	67	6	the	the	DET
arjefm-1222	67	7	belief	belief	NOUN
arjefm-1222	67	8	that	that	SCONJ
arjefm-1222	67	9	the	the	DET
arjefm-1222	67	10	fulfillment	fulfillment	NOUN
arjefm-1222	67	11	of	of	ADP
arjefm-1222	67	12	a	a	DET
arjefm-1222	67	13	enterprise	enterprise	NOUN
arjefm-1222	67	14	ought	ought	AUX
arjefm-1222	67	15	to	to	PART
arjefm-1222	67	16	be	be	AUX
arjefm-1222	67	17	measured	measure	VERB
arjefm-1222	67	18	by	by	ADP
arjefm-1222	67	19	its	its	PRON
arjefm-1222	67	20	capacity	capacity	NOUN
arjefm-1222	67	21	to	to	PART
arjefm-1222	67	22	offer	offer	VERB
arjefm-1222	67	23	the	the	DET
arjefm-1222	67	24	best	good	ADJ
arjefm-1222	67	25	possible	possible	ADJ
arjefm-1222	67	26	return	return	NOUN
arjefm-1222	67	27	on	on	ADP
arjefm-1222	67	28	investment	investment	NOUN
arjefm-1222	67	29	for	for	ADP
arjefm-1222	67	30	its	its	PRON
arjefm-1222	67	31	shareholders	shareholder	NOUN
arjefm-1222	67	32	,	,	PUNCT
arjefm-1222	67	33	thereby	thereby	ADV
arjefm-1222	67	34	ensuring	ensure	VERB
arjefm-1222	67	35	their	their	PRON
arjefm-1222	67	36	monetary	monetary	ADJ
arjefm-1222	67	37	wellness	wellness	NOUN
arjefm-1222	67	38	.	.	PUNCT
arjefm-1222	68	1	shareholder	shareholder	NOUN
arjefm-1222	68	2	wealth	wealth	NOUN
arjefm-1222	68	3	maximization	maximization	NOUN
arjefm-1222	68	4	takes	take	VERB
arjefm-1222	68	5	into	into	ADP
arjefm-1222	68	6	consideration	consideration	NOUN
arjefm-1222	68	7	not	not	PART
arjefm-1222	68	8	most	most	ADV
arjefm-1222	68	9	effective	effective	ADJ
arjefm-1222	68	10	the	the	DET
arjefm-1222	68	11	cutting	cutting	NOUN
arjefm-1222	68	12	-	-	PUNCT
arjefm-1222	68	13	edge	edge	NOUN
arjefm-1222	68	14	profitability	profitability	NOUN
arjefm-1222	68	15	of	of	ADP
arjefm-1222	68	16	the	the	DET
arjefm-1222	68	17	corporation	corporation	NOUN
arjefm-1222	68	18	however	however	ADV
arjefm-1222	68	19	additionally	additionally	ADV
arjefm-1222	68	20	its	its	PRON
arjefm-1222	68	21	future	future	ADJ
arjefm-1222	68	22	boom	boom	NOUN
arjefm-1222	68	23	potential	potential	NOUN
arjefm-1222	68	24	,	,	PUNCT
arjefm-1222	68	25	which	which	PRON
arjefm-1222	68	26	immediately	immediately	ADV
arjefm-1222	68	27	affects	affect	VERB
arjefm-1222	68	28	the	the	DET
arjefm-1222	68	29	lengthy	lengthy	ADJ
arjefm-1222	68	30	-	-	PUNCT
arjefm-1222	68	31	time	time	NOUN
arjefm-1222	68	32	period	period	NOUN
arjefm-1222	68	33	cost	cost	NOUN
arjefm-1222	68	34	of	of	ADP
arjefm-1222	68	35	the	the	DET
arjefm-1222	68	36	inventory	inventory	NOUN
arjefm-1222	68	37	(	(	PUNCT
arjefm-1222	68	38	nwaobia	nwaobia	PROPN
arjefm-1222	68	39	&	&	CCONJ
arjefm-1222	68	40	ajayi	ajayi	PROPN
arjefm-1222	68	41	,	,	PUNCT
arjefm-1222	68	42	2020	2020	NUM
arjefm-1222	68	43	)	)	PUNCT
arjefm-1222	68	44	.	.	PUNCT
arjefm-1222	69	1	empirical	empirical	ADJ
arjefm-1222	69	2	review	review	NOUN
arjefm-1222	69	3	temitope	temitope	NOUN
arjefm-1222	69	4	(	(	PUNCT
arjefm-1222	69	5	2024	2024	NUM
arjefm-1222	69	6	)	)	PUNCT
arjefm-1222	69	7	ascertained	ascertain	VERB
arjefm-1222	69	8	the	the	DET
arjefm-1222	69	9	link	link	NOUN
arjefm-1222	69	10	between	between	ADP
arjefm-1222	69	11	cost	cost	NOUN
arjefm-1222	69	12	management	management	NOUN
arjefm-1222	69	13	and	and	CCONJ
arjefm-1222	69	14	the	the	DET
arjefm-1222	69	15	financial	financial	ADJ
arjefm-1222	69	16	performance	performance	NOUN
arjefm-1222	69	17	of	of	ADP
arjefm-1222	69	18	selected	select	VERB
arjefm-1222	69	19	manufacturing	manufacturing	NOUN
arjefm-1222	69	20	firms	firm	NOUN
arjefm-1222	69	21	in	in	ADP
arjefm-1222	69	22	nigeria	nigeria	PROPN
arjefm-1222	69	23	from	from	ADP
arjefm-1222	69	24	2011	2011	NUM
arjefm-1222	69	25	to	to	ADP
arjefm-1222	69	26	2020	2020	NUM
arjefm-1222	69	27	.	.	PUNCT
arjefm-1222	70	1	the	the	DET
arjefm-1222	70	2	analysis	analysis	NOUN
arjefm-1222	70	3	employed	employ	VERB
arjefm-1222	70	4	descriptive	descriptive	ADJ
arjefm-1222	70	5	statistics	statistic	NOUN
arjefm-1222	70	6	,	,	PUNCT
arjefm-1222	70	7	correlation	correlation	NOUN
arjefm-1222	70	8	analysis	analysis	NOUN
arjefm-1222	70	9	,	,	PUNCT
arjefm-1222	70	10	and	and	CCONJ
arjefm-1222	70	11	panel	panel	NOUN
arjefm-1222	70	12	regression	regression	NOUN
arjefm-1222	70	13	techniques	technique	NOUN
arjefm-1222	70	14	,	,	PUNCT
arjefm-1222	70	15	including	include	VERB
arjefm-1222	70	16	pooled	pool	VERB
arjefm-1222	70	17	ols	ol	NOUN
arjefm-1222	70	18	,	,	PUNCT
arjefm-1222	70	19	random	random	ADJ
arjefm-1222	70	20	effects	effect	NOUN
arjefm-1222	70	21	,	,	PUNCT
arjefm-1222	70	22	and	and	CCONJ
arjefm-1222	70	23	fixed	fixed	ADJ
arjefm-1222	70	24	effects	effect	NOUN
arjefm-1222	70	25	estimation	estimation	NOUN
arjefm-1222	70	26	.	.	PUNCT
arjefm-1222	71	1	the	the	DET
arjefm-1222	71	2	study	study	NOUN
arjefm-1222	71	3	also	also	ADV
arjefm-1222	71	4	applied	apply	VERB
arjefm-1222	71	5	the	the	DET
arjefm-1222	71	6	hausman	hausman	ADJ
arjefm-1222	71	7	test	test	NOUN
arjefm-1222	71	8	and	and	CCONJ
arjefm-1222	71	9	post	post	ADJ
arjefm-1222	71	10	-	-	ADJ
arjefm-1222	71	11	estimation	estimation	ADJ
arjefm-1222	71	12	procedures	procedure	NOUN
arjefm-1222	71	13	to	to	PART
arjefm-1222	71	14	validate	validate	VERB
arjefm-1222	71	15	the	the	DET
arjefm-1222	71	16	models	model	NOUN
arjefm-1222	71	17	.	.	PUNCT
arjefm-1222	72	1	findings	finding	NOUN
arjefm-1222	72	2	indicated	indicate	VERB
arjefm-1222	72	3	that	that	SCONJ
arjefm-1222	72	4	administrative	administrative	ADJ
arjefm-1222	72	5	costs	cost	NOUN
arjefm-1222	72	6	had	have	VERB
arjefm-1222	72	7	an	an	DET
arjefm-1222	72	8	insignificant	insignificant	ADJ
arjefm-1222	72	9	negative	negative	ADJ
arjefm-1222	72	10	impact	impact	NOUN
arjefm-1222	72	11	on	on	ADP
arjefm-1222	72	12	earnings	earning	NOUN
arjefm-1222	72	13	after	after	ADP
arjefm-1222	72	14	tax	tax	NOUN
arjefm-1222	72	15	,	,	PUNCT
arjefm-1222	72	16	whereas	whereas	SCONJ
arjefm-1222	72	17	selling	selling	NOUN
arjefm-1222	72	18	and	and	CCONJ
arjefm-1222	72	19	distribution	distribution	NOUN
arjefm-1222	72	20	expenses	expense	NOUN
arjefm-1222	72	21	had	have	VERB
arjefm-1222	72	22	an	an	DET
arjefm-1222	72	23	insignificant	insignificant	ADJ
arjefm-1222	72	24	positive	positive	ADJ
arjefm-1222	72	25	effect	effect	NOUN
arjefm-1222	72	26	.	.	PUNCT
arjefm-1222	73	1	ayeni	ayeni	NOUN
arjefm-1222	73	2	-	-	PUNCT
arjefm-1222	73	3	agbaje	agbaje	NOUN
arjefm-1222	73	4	,	,	PUNCT
arjefm-1222	73	5	ogundipe	ogundipe	NOUN
arjefm-1222	73	6	,	,	PUNCT
arjefm-1222	73	7	and	and	CCONJ
arjefm-1222	73	8	bamidele	bamidele	PROPN
arjefm-1222	73	9	(	(	PUNCT
arjefm-1222	73	10	2024	2024	NUM
arjefm-1222	73	11	)	)	PUNCT
arjefm-1222	73	12	determined	determine	VERB
arjefm-1222	73	13	the	the	DET
arjefm-1222	73	14	impact	impact	NOUN
arjefm-1222	73	15	of	of	ADP
arjefm-1222	73	16	cost	cost	NOUN
arjefm-1222	73	17	reduction	reduction	NOUN
arjefm-1222	73	18	techniques	technique	NOUN
arjefm-1222	73	19	on	on	ADP
arjefm-1222	73	20	the	the	DET
arjefm-1222	73	21	productivity	productivity	NOUN
arjefm-1222	73	22	of	of	ADP
arjefm-1222	73	23	listed	list	VERB
arjefm-1222	73	24	manufacturing	manufacturing	NOUN
arjefm-1222	73	25	firms	firm	NOUN
arjefm-1222	73	26	in	in	ADP
arjefm-1222	73	27	nigeria	nigeria	PROPN
arjefm-1222	73	28	.	.	PUNCT
arjefm-1222	74	1	the	the	DET
arjefm-1222	74	2	sample	sample	NOUN
arjefm-1222	74	3	consisted	consist	VERB
arjefm-1222	74	4	of	of	ADP
arjefm-1222	74	5	179	179	NUM
arjefm-1222	74	6	listed	list	VERB
arjefm-1222	74	7	manufacturing	manufacturing	NOUN
arjefm-1222	74	8	firms	firm	NOUN
arjefm-1222	74	9	on	on	ADP
arjefm-1222	74	10	the	the	DET
arjefm-1222	74	11	nigerian	nigerian	ADJ
arjefm-1222	74	12	exchange	exchange	NOUN
arjefm-1222	74	13	group	group	NOUN
arjefm-1222	74	14	as	as	ADP
arjefm-1222	74	15	of	of	ADP
arjefm-1222	74	16	may	may	PROPN
arjefm-1222	74	17	30	30	NUM
arjefm-1222	74	18	,	,	PUNCT
arjefm-1222	74	19	2023	2023	NUM
arjefm-1222	74	20	,	,	PUNCT
arjefm-1222	74	21	with	with	ADP
arjefm-1222	74	22	20	20	NUM
arjefm-1222	74	23	firms	firm	NOUN
arjefm-1222	74	24	purposively	purposively	ADV
arjefm-1222	74	25	selected	select	VERB
arjefm-1222	74	26	.	.	PUNCT
arjefm-1222	75	1	descriptive	descriptive	ADJ
arjefm-1222	75	2	and	and	CCONJ
arjefm-1222	75	3	inferential	inferential	ADJ
arjefm-1222	75	4	analyses	analysis	NOUN
arjefm-1222	75	5	were	be	AUX
arjefm-1222	75	6	employed	employ	VERB
arjefm-1222	75	7	,	,	PUNCT
arjefm-1222	75	8	including	include	VERB
arjefm-1222	75	9	regression	regression	NOUN
arjefm-1222	75	10	techniques	technique	NOUN
arjefm-1222	75	11	and	and	CCONJ
arjefm-1222	75	12	diagnostic	diagnostic	ADJ
arjefm-1222	75	13	tests	test	NOUN
arjefm-1222	75	14	.	.	PUNCT
arjefm-1222	76	1	the	the	DET
arjefm-1222	76	2	findings	finding	NOUN
arjefm-1222	76	3	revealed	reveal	VERB
arjefm-1222	76	4	that	that	SCONJ
arjefm-1222	76	5	waste	waste	NOUN
arjefm-1222	76	6	reduction	reduction	NOUN
arjefm-1222	76	7	had	have	VERB
arjefm-1222	76	8	a	a	DET
arjefm-1222	76	9	significant	significant	ADJ
arjefm-1222	76	10	and	and	CCONJ
arjefm-1222	76	11	positive	positive	ADJ
arjefm-1222	76	12	effect	effect	NOUN
arjefm-1222	76	13	on	on	ADP
arjefm-1222	76	14	productivity	productivity	NOUN
arjefm-1222	76	15	,	,	PUNCT
arjefm-1222	76	16	with	with	ADP
arjefm-1222	76	17	a	a	DET
arjefm-1222	76	18	coefficient	coefficient	NOUN
arjefm-1222	76	19	value	value	NOUN
arjefm-1222	76	20	of	of	ADP
arjefm-1222	76	21	120	120	NUM
arjefm-1222	76	22	,	,	PUNCT
arjefm-1222	76	23	while	while	SCONJ
arjefm-1222	76	24	inventory	inventory	NOUN
arjefm-1222	76	25	management	management	NOUN
arjefm-1222	76	26	also	also	ADV
arjefm-1222	76	27	showed	show	VERB
arjefm-1222	76	28	a	a	DET
arjefm-1222	76	29	significant	significant	ADJ
arjefm-1222	76	30	positive	positive	ADJ
arjefm-1222	76	31	effect	effect	NOUN
arjefm-1222	76	32	on	on	ADP
arjefm-1222	76	33	productivity	productivity	NOUN
arjefm-1222	76	34	with	with	ADP
arjefm-1222	76	35	a	a	DET
arjefm-1222	76	36	coefficient	coefficient	NOUN
arjefm-1222	76	37	value	value	NOUN
arjefm-1222	76	38	of	of	ADP
arjefm-1222	76	39	154.965	154.965	NUM
arjefm-1222	76	40	.	.	PUNCT
arjefm-1222	77	1	nwokeabia	nwokeabia	PROPN
arjefm-1222	77	2	,	,	PUNCT
arjefm-1222	77	3	uguru	uguru	ADJ
arjefm-1222	77	4	,	,	PUNCT
arjefm-1222	77	5	and	and	CCONJ
arjefm-1222	77	6	chukwu	chukwu	NOUN
arjefm-1222	77	7	(	(	PUNCT
arjefm-1222	77	8	2023	2023	NUM
arjefm-1222	77	9	)	)	PUNCT
arjefm-1222	77	10	determined	determine	VERB
arjefm-1222	77	11	the	the	DET
arjefm-1222	77	12	impact	impact	NOUN
arjefm-1222	77	13	of	of	ADP
arjefm-1222	77	14	cost	cost	NOUN
arjefm-1222	77	15	control	control	NOUN
arjefm-1222	77	16	on	on	ADP
arjefm-1222	77	17	the	the	DET
arjefm-1222	77	18	corporate	corporate	ADJ
arjefm-1222	77	19	performance	performance	NOUN
arjefm-1222	77	20	of	of	ADP
arjefm-1222	77	21	listed	list	VERB
arjefm-1222	77	22	brewery	brewery	NOUN
arjefm-1222	77	23	firms	firm	NOUN
arjefm-1222	77	24	in	in	ADP
arjefm-1222	77	25	nigeria	nigeria	PROPN
arjefm-1222	77	26	,	,	PUNCT
arjefm-1222	77	27	using	use	VERB
arjefm-1222	77	28	data	datum	NOUN
arjefm-1222	77	29	from	from	ADP
arjefm-1222	77	30	2011	2011	NUM
arjefm-1222	77	31	to	to	ADP
arjefm-1222	77	32	2021	2021	NUM
arjefm-1222	77	33	.	.	PUNCT
arjefm-1222	78	1	using	use	VERB
arjefm-1222	78	2	regression	regression	NOUN
arjefm-1222	78	3	analysis	analysis	NOUN
arjefm-1222	78	4	,	,	PUNCT
arjefm-1222	78	5	the	the	DET
arjefm-1222	78	6	researchers	researcher	NOUN
arjefm-1222	78	7	found	find	VERB
arjefm-1222	78	8	that	that	SCONJ
arjefm-1222	78	9	material	material	NOUN
arjefm-1222	78	10	costs	cost	NOUN
arjefm-1222	78	11	and	and	CCONJ
arjefm-1222	78	12	overhead	overhead	ADJ
arjefm-1222	78	13	costs	cost	NOUN
arjefm-1222	78	14	had	have	VERB
arjefm-1222	78	15	a	a	DET
arjefm-1222	78	16	positive	positive	ADJ
arjefm-1222	78	17	and	and	CCONJ
arjefm-1222	78	18	significant	significant	ADJ
arjefm-1222	78	19	impact	impact	NOUN
arjefm-1222	78	20	on	on	ADP
arjefm-1222	78	21	corporate	corporate	ADJ
arjefm-1222	78	22	performance	performance	NOUN
arjefm-1222	78	23	,	,	PUNCT
arjefm-1222	78	24	while	while	SCONJ
arjefm-1222	78	25	labor	labor	NOUN
arjefm-1222	78	26	costs	cost	NOUN
arjefm-1222	78	27	had	have	VERB
arjefm-1222	78	28	a	a	DET
arjefm-1222	78	29	positive	positive	ADJ
arjefm-1222	78	30	but	but	CCONJ
arjefm-1222	78	31	insignificant	insignificant	ADJ
arjefm-1222	78	32	effect	effect	NOUN
arjefm-1222	78	33	.	.	PUNCT
arjefm-1222	79	1	omah	omah	NOUN
arjefm-1222	79	2	(	(	PUNCT
arjefm-1222	79	3	2023	2023	NUM
arjefm-1222	79	4	)	)	PUNCT
arjefm-1222	79	5	ascertained	ascertain	VERB
arjefm-1222	79	6	the	the	DET
arjefm-1222	79	7	effect	effect	NOUN
arjefm-1222	79	8	of	of	ADP
arjefm-1222	79	9	cost	cost	NOUN
arjefm-1222	79	10	reduction	reduction	NOUN
arjefm-1222	79	11	strategies	strategy	NOUN
arjefm-1222	79	12	and	and	CCONJ
arjefm-1222	79	13	the	the	DET
arjefm-1222	79	14	performance	performance	NOUN
arjefm-1222	79	15	of	of	ADP
arjefm-1222	79	16	manufacturing	manufacturing	NOUN
arjefm-1222	79	17	firms	firm	NOUN
arjefm-1222	79	18	in	in	ADP
arjefm-1222	79	19	nigeria	nigeria	PROPN
arjefm-1222	79	20	.	.	PUNCT
arjefm-1222	80	1	the	the	DET
arjefm-1222	80	2	spearman	spearman	NOUN
arjefm-1222	80	3	rank	rank	NOUN
arjefm-1222	80	4	order	order	NOUN
arjefm-1222	80	5	correlation	correlation	NOUN
arjefm-1222	80	6	was	be	AUX
arjefm-1222	80	7	employed	employ	VERB
arjefm-1222	80	8	to	to	PART
arjefm-1222	80	9	evaluate	evaluate	VERB
arjefm-1222	80	10	relationships	relationship	NOUN
arjefm-1222	80	11	among	among	ADP
arjefm-1222	80	12	the	the	DET
arjefm-1222	80	13	study	study	NOUN
arjefm-1222	80	14	variables	variable	NOUN
arjefm-1222	80	15	.	.	PUNCT
arjefm-1222	81	1	findings	finding	NOUN
arjefm-1222	81	2	revealed	reveal	VERB
arjefm-1222	81	3	significant	significant	ADJ
arjefm-1222	81	4	correlations	correlation	NOUN
arjefm-1222	81	5	between	between	ADP
arjefm-1222	81	6	value	value	NOUN
arjefm-1222	81	7	analysis	analysis	NOUN
arjefm-1222	81	8	and	and	CCONJ
arjefm-1222	81	9	profit	profit	NOUN
arjefm-1222	81	10	before	before	ADP
arjefm-1222	81	11	tax	tax	NOUN
arjefm-1222	81	12	,	,	PUNCT
arjefm-1222	81	13	value	value	NOUN
arjefm-1222	81	14	analysis	analysis	NOUN
arjefm-1222	81	15	and	and	CCONJ
arjefm-1222	81	16	return	return	VERB
arjefm-1222	81	17	on	on	ADP
arjefm-1222	81	18	assets	asset	NOUN
arjefm-1222	81	19	,	,	PUNCT
arjefm-1222	81	20	value	value	NOUN
arjefm-1222	81	21	engineering	engineering	NOUN
arjefm-1222	81	22	and	and	CCONJ
arjefm-1222	81	23	profit	profit	NOUN
arjefm-1222	81	24	before	before	ADP
arjefm-1222	81	25	tax	tax	NOUN
arjefm-1222	81	26	,	,	PUNCT
arjefm-1222	81	27	and	and	CCONJ
arjefm-1222	81	28	value	value	NOUN
arjefm-1222	81	29	engineering	engineering	NOUN
arjefm-1222	81	30	and	and	CCONJ
arjefm-1222	81	31	return	return	NOUN
arjefm-1222	81	32	on	on	ADP
arjefm-1222	81	33	assets	asset	NOUN
arjefm-1222	81	34	.	.	PUNCT
arjefm-1222	82	1	robinson	robinson	PROPN
arjefm-1222	82	2	and	and	CCONJ
arjefm-1222	82	3	umo	umo	PROPN
arjefm-1222	82	4	(	(	PUNCT
arjefm-1222	82	5	2023	2023	NUM
arjefm-1222	82	6	)	)	PUNCT
arjefm-1222	82	7	determined	determine	VERB
arjefm-1222	82	8	the	the	DET
arjefm-1222	82	9	effect	effect	NOUN
arjefm-1222	82	10	between	between	ADP
arjefm-1222	82	11	cost	cost	NOUN
arjefm-1222	82	12	management	management	NOUN
arjefm-1222	82	13	strategies	strategy	NOUN
arjefm-1222	82	14	and	and	CCONJ
arjefm-1222	82	15	profitability	profitability	NOUN
arjefm-1222	82	16	in	in	ADP
arjefm-1222	82	17	quoted	quote	VERB
arjefm-1222	82	18	cement	cement	NOUN
arjefm-1222	82	19	manufacturing	manufacturing	NOUN
arjefm-1222	82	20	firms	firm	NOUN
arjefm-1222	82	21	in	in	ADP
arjefm-1222	82	22	nigeria	nigeria	PROPN
arjefm-1222	82	23	,	,	PUNCT
arjefm-1222	82	24	using	use	VERB
arjefm-1222	82	25	an	an	DET
arjefm-1222	82	26	ex	ex	NOUN
arjefm-1222	82	27	-	-	ADJ
arjefm-1222	82	28	post	post	ADJ
arjefm-1222	82	29	-	-	ADJ
arjefm-1222	82	30	facto	facto	ADJ
arjefm-1222	82	31	design	design	NOUN
arjefm-1222	82	32	.	.	PUNCT
arjefm-1222	83	1	the	the	DET
arjefm-1222	83	2	study	study	NOUN
arjefm-1222	83	3	analyzed	analyze	VERB
arjefm-1222	83	4	data	datum	NOUN
arjefm-1222	83	5	from	from	ADP
arjefm-1222	83	6	three	three	NUM
arjefm-1222	83	7	quoted	quote	VERB
arjefm-1222	83	8	cement	cement	NOUN
arjefm-1222	83	9	firms	firm	NOUN
arjefm-1222	83	10	over	over	ADP
arjefm-1222	83	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	83	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	84	1	american	american	PROPN
arjefm-1222	84	2	research	research	PROPN
arjefm-1222	84	3	journal	journal	PROPN
arjefm-1222	84	4	of	of	ADP
arjefm-1222	84	5	economics	economic	NOUN
arjefm-1222	84	6	,	,	PUNCT
arjefm-1222	84	7	finance	finance	NOUN
arjefm-1222	84	8	and	and	CCONJ
arjefm-1222	84	9	management	management	NOUN
arjefm-1222	84	10	volume	volume	NOUN
arjefm-1222	84	11	13	13	NUM
arjefm-1222	84	12	issue	issue	NOUN
arjefm-1222	84	13	3	3	NUM
arjefm-1222	84	14	,	,	PUNCT
arjefm-1222	84	15	july	july	PROPN
arjefm-1222	84	16	-	-	PUNCT
arjefm-1222	84	17	september	september	PROPN
arjefm-1222	84	18	2025	2025	NUM
arjefm-1222	84	19	issn	issn	NOUN
arjefm-1222	84	20	:	:	PUNCT
arjefm-1222	84	21	2836	2836	NUM
arjefm-1222	84	22	-	-	SYM
arjefm-1222	84	23	9416	9416	NUM
arjefm-1222	84	24	impact	impact	NOUN
arjefm-1222	84	25	factor	factor	NOUN
arjefm-1222	84	26	:	:	PUNCT
arjefm-1222	84	27	6.41	6.41	NUM
arjefm-1222	84	28	journal	journal	NOUN
arjefm-1222	84	29	homepage	homepage	NOUN
arjefm-1222	84	30	:	:	PUNCT
arjefm-1222	84	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	84	32	email	email	NOUN
arjefm-1222	84	33	:	:	PUNCT
arjefm-1222	84	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	84	35	official	official	ADJ
arjefm-1222	84	36	journal	journal	PROPN
arjefm-1222	84	37	of	of	ADP
arjefm-1222	84	38	america	america	PROPN
arjefm-1222	84	39	serial	serial	PROPN
arjefm-1222	84	40	publication	publication	NOUN
arjefm-1222	84	41	american	american	PROPN
arjefm-1222	84	42	research	research	PROPN
arjefm-1222	84	43	journal	journal	PROPN
arjefm-1222	84	44	of	of	ADP
arjefm-1222	84	45	economics	economic	NOUN
arjefm-1222	84	46	,	,	PUNCT
arjefm-1222	84	47	finance	finance	NOUN
arjefm-1222	84	48	and	and	CCONJ
arjefm-1222	84	49	management	management	NOUN
arjefm-1222	84	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	84	51	,	,	PUNCT
arjefm-1222	84	52	email	email	NOUN
arjefm-1222	84	53	:	:	PUNCT
arjefm-1222	85	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	85	2	5	5	NUM
arjefm-1222	86	1	|	|	ADV
arjefm-1222	86	2	p	p	X
arjefm-1222	86	3	a	a	DET
arjefm-1222	86	4	g	g	NOUN
arjefm-1222	86	5	e	e	NOUN
arjefm-1222	86	6	a	a	DET
arjefm-1222	86	7	10	10	NUM
arjefm-1222	86	8	-	-	PUNCT
arjefm-1222	86	9	year	year	NOUN
arjefm-1222	86	10	period	period	NOUN
arjefm-1222	86	11	(	(	PUNCT
arjefm-1222	86	12	2013–2022	2013–2022	NOUN
arjefm-1222	86	13	)	)	PUNCT
arjefm-1222	86	14	.	.	PUNCT
arjefm-1222	87	1	the	the	DET
arjefm-1222	87	2	findings	finding	NOUN
arjefm-1222	87	3	from	from	ADP
arjefm-1222	87	4	the	the	DET
arjefm-1222	87	5	regression	regression	NOUN
arjefm-1222	87	6	analysis	analysis	NOUN
arjefm-1222	87	7	indicated	indicate	VERB
arjefm-1222	87	8	that	that	SCONJ
arjefm-1222	87	9	throughput	throughput	NOUN
arjefm-1222	87	10	costing	costing	NOUN
arjefm-1222	87	11	,	,	PUNCT
arjefm-1222	87	12	life	life	NOUN
arjefm-1222	87	13	-	-	PUNCT
arjefm-1222	87	14	cycle	cycle	NOUN
arjefm-1222	87	15	costing	costing	NOUN
arjefm-1222	87	16	,	,	PUNCT
arjefm-1222	87	17	target	target	NOUN
arjefm-1222	87	18	costing	costing	NOUN
arjefm-1222	87	19	,	,	PUNCT
arjefm-1222	87	20	and	and	CCONJ
arjefm-1222	87	21	activity	activity	NOUN
arjefm-1222	87	22	-	-	PUNCT
arjefm-1222	87	23	based	base	VERB
arjefm-1222	87	24	costing	costing	NOUN
arjefm-1222	87	25	all	all	PRON
arjefm-1222	87	26	had	have	VERB
arjefm-1222	87	27	a	a	DET
arjefm-1222	87	28	positive	positive	ADJ
arjefm-1222	87	29	relationship	relationship	NOUN
arjefm-1222	87	30	with	with	ADP
arjefm-1222	87	31	return	return	NOUN
arjefm-1222	87	32	on	on	ADP
arjefm-1222	87	33	equity	equity	NOUN
arjefm-1222	87	34	,	,	PUNCT
arjefm-1222	87	35	with	with	ADP
arjefm-1222	87	36	activity	activity	NOUN
arjefm-1222	87	37	-	-	PUNCT
arjefm-1222	87	38	based	base	VERB
arjefm-1222	87	39	costing	costing	NOUN
arjefm-1222	87	40	showing	show	VERB
arjefm-1222	87	41	the	the	DET
arjefm-1222	87	42	strongest	strong	ADJ
arjefm-1222	87	43	correlation	correlation	NOUN
arjefm-1222	87	44	.	.	PUNCT
arjefm-1222	88	1	the	the	DET
arjefm-1222	88	2	study	study	NOUN
arjefm-1222	88	3	concluded	conclude	VERB
arjefm-1222	88	4	that	that	SCONJ
arjefm-1222	88	5	these	these	DET
arjefm-1222	88	6	costing	cost	VERB
arjefm-1222	88	7	strategies	strategy	NOUN
arjefm-1222	88	8	positively	positively	ADV
arjefm-1222	88	9	impacted	impact	VERB
arjefm-1222	88	10	profitability	profitability	NOUN
arjefm-1222	88	11	,	,	PUNCT
arjefm-1222	88	12	although	although	SCONJ
arjefm-1222	88	13	throughput	throughput	NOUN
arjefm-1222	88	14	costing	cost	VERB
arjefm-1222	88	15	was	be	AUX
arjefm-1222	88	16	weakly	weakly	ADJ
arjefm-1222	88	17	and	and	CCONJ
arjefm-1222	88	18	insignificantly	insignificantly	ADV
arjefm-1222	88	19	related	relate	VERB
arjefm-1222	88	20	.	.	PUNCT
arjefm-1222	89	1	isiaka	isiaka	PROPN
arjefm-1222	89	2	,	,	PUNCT
arjefm-1222	89	3	jimoh	jimoh	ADJ
arjefm-1222	89	4	,	,	PUNCT
arjefm-1222	89	5	orebiyi	orebiyi	NOUN
arjefm-1222	89	6	,	,	PUNCT
arjefm-1222	89	7	and	and	CCONJ
arjefm-1222	89	8	adenekan	adenekan	NOUN
arjefm-1222	89	9	(	(	PUNCT
arjefm-1222	89	10	2022	2022	NUM
arjefm-1222	89	11	)	)	PUNCT
arjefm-1222	89	12	analyzed	analyze	VERB
arjefm-1222	89	13	the	the	DET
arjefm-1222	89	14	impact	impact	NOUN
arjefm-1222	89	15	of	of	ADP
arjefm-1222	89	16	cost	cost	NOUN
arjefm-1222	89	17	control	control	NOUN
arjefm-1222	89	18	strategies	strategy	NOUN
arjefm-1222	89	19	on	on	ADP
arjefm-1222	89	20	the	the	DET
arjefm-1222	89	21	survival	survival	NOUN
arjefm-1222	89	22	of	of	ADP
arjefm-1222	89	23	the	the	DET
arjefm-1222	89	24	nigerian	nigerian	ADJ
arjefm-1222	89	25	manufacturing	manufacturing	NOUN
arjefm-1222	89	26	sector	sector	NOUN
arjefm-1222	89	27	.	.	PUNCT
arjefm-1222	90	1	the	the	DET
arjefm-1222	90	2	study	study	NOUN
arjefm-1222	90	3	used	use	VERB
arjefm-1222	90	4	panel	panel	NOUN
arjefm-1222	90	5	data	datum	NOUN
arjefm-1222	90	6	from	from	ADP
arjefm-1222	90	7	annual	annual	ADJ
arjefm-1222	90	8	reports	report	NOUN
arjefm-1222	90	9	of	of	ADP
arjefm-1222	90	10	five	five	NUM
arjefm-1222	90	11	selected	select	VERB
arjefm-1222	90	12	manufacturing	manufacturing	NOUN
arjefm-1222	90	13	firms	firm	NOUN
arjefm-1222	90	14	over	over	ADP
arjefm-1222	90	15	five	five	NUM
arjefm-1222	90	16	years	year	NOUN
arjefm-1222	90	17	(	(	PUNCT
arjefm-1222	90	18	2015	2015	NUM
arjefm-1222	90	19	-	-	SYM
arjefm-1222	90	20	2019	2019	NUM
arjefm-1222	90	21	)	)	PUNCT
arjefm-1222	90	22	.	.	PUNCT
arjefm-1222	91	1	the	the	DET
arjefm-1222	91	2	independent	independent	ADJ
arjefm-1222	91	3	variables	variable	NOUN
arjefm-1222	91	4	included	include	VERB
arjefm-1222	91	5	finance	finance	NOUN
arjefm-1222	91	6	costs	cost	NOUN
arjefm-1222	91	7	,	,	PUNCT
arjefm-1222	91	8	salaries	salary	NOUN
arjefm-1222	91	9	and	and	CCONJ
arjefm-1222	91	10	wages	wage	NOUN
arjefm-1222	91	11	,	,	PUNCT
arjefm-1222	91	12	and	and	CCONJ
arjefm-1222	91	13	sales	sale	NOUN
arjefm-1222	91	14	costs	cost	NOUN
arjefm-1222	91	15	,	,	PUNCT
arjefm-1222	91	16	while	while	SCONJ
arjefm-1222	91	17	return	return	NOUN
arjefm-1222	91	18	on	on	ADP
arjefm-1222	91	19	assets	asset	NOUN
arjefm-1222	91	20	was	be	AUX
arjefm-1222	91	21	used	use	VERB
arjefm-1222	91	22	as	as	ADP
arjefm-1222	91	23	a	a	DET
arjefm-1222	91	24	proxy	proxy	NOUN
arjefm-1222	91	25	for	for	ADP
arjefm-1222	91	26	firm	firm	ADJ
arjefm-1222	91	27	performance	performance	NOUN
arjefm-1222	91	28	.	.	PUNCT
arjefm-1222	92	1	the	the	DET
arjefm-1222	92	2	study	study	NOUN
arjefm-1222	92	3	found	find	VERB
arjefm-1222	92	4	indicated	indicate	VERB
arjefm-1222	92	5	that	that	SCONJ
arjefm-1222	92	6	finance	finance	NOUN
arjefm-1222	92	7	costs	cost	NOUN
arjefm-1222	92	8	and	and	CCONJ
arjefm-1222	92	9	cost	cost	NOUN
arjefm-1222	92	10	of	of	ADP
arjefm-1222	92	11	goods	good	NOUN
arjefm-1222	92	12	sold	sell	VERB
arjefm-1222	92	13	did	do	AUX
arjefm-1222	92	14	not	not	PART
arjefm-1222	92	15	significantly	significantly	ADV
arjefm-1222	92	16	influence	influence	VERB
arjefm-1222	92	17	firm	firm	ADJ
arjefm-1222	92	18	performance	performance	NOUN
arjefm-1222	92	19	,	,	PUNCT
arjefm-1222	92	20	whereas	whereas	SCONJ
arjefm-1222	92	21	salaries	salary	NOUN
arjefm-1222	92	22	and	and	CCONJ
arjefm-1222	92	23	wages	wage	NOUN
arjefm-1222	92	24	had	have	VERB
arjefm-1222	92	25	a	a	DET
arjefm-1222	92	26	significant	significant	ADJ
arjefm-1222	92	27	impact	impact	NOUN
arjefm-1222	92	28	.	.	PUNCT
arjefm-1222	93	1	awotomilusi	awotomilusi	PROPN
arjefm-1222	93	2	,	,	PUNCT
arjefm-1222	93	3	isaiah	isaiah	PROPN
arjefm-1222	93	4	,	,	PUNCT
arjefm-1222	93	5	esther	esther	NOUN
arjefm-1222	93	6	,	,	PUNCT
arjefm-1222	93	7	and	and	CCONJ
arjefm-1222	93	8	yomi	yomi	NOUN
arjefm-1222	93	9	(	(	PUNCT
arjefm-1222	93	10	2022	2022	NUM
arjefm-1222	93	11	)	)	PUNCT
arjefm-1222	93	12	ascertained	ascertain	VERB
arjefm-1222	93	13	the	the	DET
arjefm-1222	93	14	effect	effect	NOUN
arjefm-1222	93	15	of	of	ADP
arjefm-1222	93	16	cost	cost	NOUN
arjefm-1222	93	17	structure	structure	NOUN
arjefm-1222	93	18	on	on	ADP
arjefm-1222	93	19	the	the	DET
arjefm-1222	93	20	financial	financial	ADJ
arjefm-1222	93	21	performance	performance	NOUN
arjefm-1222	93	22	of	of	ADP
arjefm-1222	93	23	manufacturing	manufacturing	NOUN
arjefm-1222	93	24	firms	firm	NOUN
arjefm-1222	93	25	listed	list	VERB
arjefm-1222	93	26	on	on	ADP
arjefm-1222	93	27	the	the	DET
arjefm-1222	93	28	nigerian	nigerian	ADJ
arjefm-1222	93	29	exchange	exchange	NOUN
arjefm-1222	93	30	group	group	NOUN
arjefm-1222	93	31	.	.	PUNCT
arjefm-1222	94	1	the	the	DET
arjefm-1222	94	2	study	study	NOUN
arjefm-1222	94	3	focused	focus	VERB
arjefm-1222	94	4	on	on	ADP
arjefm-1222	94	5	seven	seven	NUM
arjefm-1222	94	6	industrial	industrial	ADJ
arjefm-1222	94	7	goods	good	NOUN
arjefm-1222	94	8	manufacturing	manufacturing	NOUN
arjefm-1222	94	9	companies	company	NOUN
arjefm-1222	94	10	,	,	PUNCT
arjefm-1222	94	11	analyzing	analyze	VERB
arjefm-1222	94	12	financial	financial	ADJ
arjefm-1222	94	13	statements	statement	NOUN
arjefm-1222	94	14	from	from	ADP
arjefm-1222	94	15	2011	2011	NUM
arjefm-1222	94	16	to	to	ADP
arjefm-1222	94	17	2020	2020	NUM
arjefm-1222	94	18	.	.	PUNCT
arjefm-1222	95	1	an	an	DET
arjefm-1222	95	2	ex	ex	NOUN
arjefm-1222	95	3	-	-	ADJ
arjefm-1222	95	4	post	post	ADJ
arjefm-1222	95	5	facto	facto	X
arjefm-1222	95	6	research	research	NOUN
arjefm-1222	95	7	design	design	NOUN
arjefm-1222	95	8	was	be	AUX
arjefm-1222	95	9	used	use	VERB
arjefm-1222	95	10	,	,	PUNCT
arjefm-1222	95	11	and	and	CCONJ
arjefm-1222	95	12	data	datum	NOUN
arjefm-1222	95	13	were	be	AUX
arjefm-1222	95	14	analyzed	analyze	VERB
arjefm-1222	95	15	using	use	VERB
arjefm-1222	95	16	regression	regression	NOUN
arjefm-1222	95	17	and	and	CCONJ
arjefm-1222	95	18	correlation	correlation	NOUN
arjefm-1222	95	19	techniques	technique	NOUN
arjefm-1222	95	20	.	.	PUNCT
arjefm-1222	96	1	the	the	DET
arjefm-1222	96	2	study	study	NOUN
arjefm-1222	96	3	revealed	reveal	VERB
arjefm-1222	96	4	showed	show	VERB
arjefm-1222	96	5	that	that	SCONJ
arjefm-1222	96	6	staff	staff	NOUN
arjefm-1222	96	7	cost	cost	NOUN
arjefm-1222	96	8	structure	structure	NOUN
arjefm-1222	96	9	had	have	VERB
arjefm-1222	96	10	a	a	DET
arjefm-1222	96	11	significant	significant	ADJ
arjefm-1222	96	12	negative	negative	ADJ
arjefm-1222	96	13	impact	impact	NOUN
arjefm-1222	96	14	on	on	ADP
arjefm-1222	96	15	financial	financial	ADJ
arjefm-1222	96	16	performance	performance	NOUN
arjefm-1222	96	17	.	.	PUNCT
arjefm-1222	97	1	adamu	adamu	PROPN
arjefm-1222	97	2	(	(	PUNCT
arjefm-1222	97	3	2022	2022	NUM
arjefm-1222	97	4	)	)	PUNCT
arjefm-1222	97	5	explored	explore	VERB
arjefm-1222	97	6	the	the	DET
arjefm-1222	97	7	impact	impact	NOUN
arjefm-1222	97	8	of	of	ADP
arjefm-1222	97	9	cost	cost	NOUN
arjefm-1222	97	10	on	on	ADP
arjefm-1222	97	11	organizational	organizational	ADJ
arjefm-1222	97	12	profitability	profitability	NOUN
arjefm-1222	97	13	,	,	PUNCT
arjefm-1222	97	14	using	use	VERB
arjefm-1222	97	15	grand	grand	ADJ
arjefm-1222	97	16	cereals	cereal	NOUN
arjefm-1222	97	17	and	and	CCONJ
arjefm-1222	97	18	oil	oil	NOUN
arjefm-1222	97	19	mills	mill	NOUN
arjefm-1222	97	20	limited	limit	VERB
arjefm-1222	97	21	in	in	ADP
arjefm-1222	97	22	nigeria	nigeria	PROPN
arjefm-1222	97	23	as	as	ADP
arjefm-1222	97	24	a	a	DET
arjefm-1222	97	25	case	case	NOUN
arjefm-1222	97	26	study	study	NOUN
arjefm-1222	97	27	.	.	PUNCT
arjefm-1222	98	1	data	datum	NOUN
arjefm-1222	98	2	analysis	analysis	NOUN
arjefm-1222	98	3	was	be	AUX
arjefm-1222	98	4	conducted	conduct	VERB
arjefm-1222	98	5	using	use	VERB
arjefm-1222	98	6	simple	simple	ADJ
arjefm-1222	98	7	correlation	correlation	NOUN
arjefm-1222	98	8	and	and	CCONJ
arjefm-1222	98	9	analysis	analysis	NOUN
arjefm-1222	98	10	of	of	ADP
arjefm-1222	98	11	variance	variance	NOUN
arjefm-1222	98	12	(	(	PUNCT
arjefm-1222	98	13	anova	anova	PROPN
arjefm-1222	98	14	)	)	PUNCT
arjefm-1222	98	15	.	.	PUNCT
arjefm-1222	99	1	findings	finding	NOUN
arjefm-1222	99	2	revealed	reveal	VERB
arjefm-1222	99	3	a	a	DET
arjefm-1222	99	4	negative	negative	ADJ
arjefm-1222	99	5	relationship	relationship	NOUN
arjefm-1222	99	6	between	between	ADP
arjefm-1222	99	7	production	production	NOUN
arjefm-1222	99	8	costs	cost	NOUN
arjefm-1222	99	9	and	and	CCONJ
arjefm-1222	99	10	profitability	profitability	NOUN
arjefm-1222	99	11	,	,	PUNCT
arjefm-1222	99	12	a	a	DET
arjefm-1222	99	13	positive	positive	ADJ
arjefm-1222	99	14	correlation	correlation	NOUN
arjefm-1222	99	15	between	between	ADP
arjefm-1222	99	16	sales	sale	NOUN
arjefm-1222	99	17	and	and	CCONJ
arjefm-1222	99	18	profitability	profitability	NOUN
arjefm-1222	99	19	,	,	PUNCT
arjefm-1222	99	20	and	and	CCONJ
arjefm-1222	99	21	a	a	DET
arjefm-1222	99	22	negative	negative	ADJ
arjefm-1222	99	23	correlation	correlation	NOUN
arjefm-1222	99	24	between	between	ADP
arjefm-1222	99	25	vat	vat	NOUN
arjefm-1222	99	26	and	and	CCONJ
arjefm-1222	99	27	profitability	profitability	NOUN
arjefm-1222	99	28	.	.	PUNCT
arjefm-1222	100	1	the	the	DET
arjefm-1222	100	2	study	study	NOUN
arjefm-1222	100	3	emphasized	emphasize	VERB
arjefm-1222	100	4	the	the	DET
arjefm-1222	100	5	importance	importance	NOUN
arjefm-1222	100	6	of	of	ADP
arjefm-1222	100	7	cost	cost	NOUN
arjefm-1222	100	8	control	control	NOUN
arjefm-1222	100	9	,	,	PUNCT
arjefm-1222	100	10	highlighting	highlight	VERB
arjefm-1222	100	11	that	that	SCONJ
arjefm-1222	100	12	businesses	business	NOUN
arjefm-1222	100	13	with	with	ADP
arjefm-1222	100	14	well	well	ADV
arjefm-1222	100	15	-	-	PUNCT
arjefm-1222	100	16	structured	structure	VERB
arjefm-1222	100	17	cost	cost	NOUN
arjefm-1222	100	18	management	management	NOUN
arjefm-1222	100	19	systems	system	NOUN
arjefm-1222	100	20	are	be	AUX
arjefm-1222	100	21	more	more	ADV
arjefm-1222	100	22	likely	likely	ADJ
arjefm-1222	100	23	to	to	PART
arjefm-1222	100	24	achieve	achieve	VERB
arjefm-1222	100	25	their	their	PRON
arjefm-1222	100	26	profit	profit	NOUN
arjefm-1222	100	27	targets	target	NOUN
arjefm-1222	100	28	.	.	PUNCT
arjefm-1222	101	1	sekyi	sekyi	PROPN
arjefm-1222	101	2	(	(	PUNCT
arjefm-1222	101	3	2022	2022	NUM
arjefm-1222	101	4	)	)	PUNCT
arjefm-1222	101	5	evaluated	evaluate	VERB
arjefm-1222	101	6	the	the	DET
arjefm-1222	101	7	effect	effect	NOUN
arjefm-1222	101	8	of	of	ADP
arjefm-1222	101	9	cost	cost	NOUN
arjefm-1222	101	10	control	control	NOUN
arjefm-1222	101	11	on	on	ADP
arjefm-1222	101	12	the	the	DET
arjefm-1222	101	13	growth	growth	NOUN
arjefm-1222	101	14	of	of	ADP
arjefm-1222	101	15	manufacturing	manufacturing	NOUN
arjefm-1222	101	16	firms	firm	NOUN
arjefm-1222	101	17	in	in	ADP
arjefm-1222	101	18	ghana	ghana	PROPN
arjefm-1222	101	19	,	,	PUNCT
arjefm-1222	101	20	considering	consider	VERB
arjefm-1222	101	21	pricing	pricing	NOUN
arjefm-1222	101	22	strategy	strategy	NOUN
arjefm-1222	101	23	as	as	ADP
arjefm-1222	101	24	a	a	DET
arjefm-1222	101	25	moderating	moderate	VERB
arjefm-1222	101	26	factor	factor	NOUN
arjefm-1222	101	27	.	.	PUNCT
arjefm-1222	102	1	the	the	DET
arjefm-1222	102	2	study	study	NOUN
arjefm-1222	102	3	analyzed	analyze	VERB
arjefm-1222	102	4	panel	panel	NOUN
arjefm-1222	102	5	data	datum	NOUN
arjefm-1222	102	6	from	from	ADP
arjefm-1222	102	7	2012	2012	NUM
arjefm-1222	102	8	to	to	ADP
arjefm-1222	102	9	2021	2021	NUM
arjefm-1222	102	10	using	use	VERB
arjefm-1222	102	11	levene	levene	NOUN
arjefm-1222	102	12	’s	’s	PART
arjefm-1222	102	13	test	test	NOUN
arjefm-1222	102	14	and	and	CCONJ
arjefm-1222	102	15	a	a	DET
arjefm-1222	102	16	twostep	twostep	NOUN
arjefm-1222	102	17	system	system	NOUN
arjefm-1222	102	18	dynamic	dynamic	ADJ
arjefm-1222	102	19	general	general	ADJ
arjefm-1222	102	20	method	method	NOUN
arjefm-1222	102	21	of	of	ADP
arjefm-1222	102	22	moments	moment	NOUN
arjefm-1222	102	23	(	(	PUNCT
arjefm-1222	102	24	gmm	gmm	NOUN
arjefm-1222	102	25	)	)	PUNCT
arjefm-1222	102	26	model	model	NOUN
arjefm-1222	102	27	.	.	PUNCT
arjefm-1222	103	1	results	result	NOUN
arjefm-1222	103	2	indicated	indicate	VERB
arjefm-1222	103	3	no	no	DET
arjefm-1222	103	4	statistically	statistically	ADV
arjefm-1222	103	5	significant	significant	ADJ
arjefm-1222	103	6	difference	difference	NOUN
arjefm-1222	103	7	in	in	ADP
arjefm-1222	103	8	cost	cost	NOUN
arjefm-1222	103	9	control	control	NOUN
arjefm-1222	103	10	levels	level	NOUN
arjefm-1222	103	11	among	among	ADP
arjefm-1222	103	12	listed	list	VERB
arjefm-1222	103	13	manufacturing	manufacturing	NOUN
arjefm-1222	103	14	firms	firm	NOUN
arjefm-1222	103	15	.	.	PUNCT
arjefm-1222	104	1	regression	regression	NOUN
arjefm-1222	104	2	analysis	analysis	NOUN
arjefm-1222	104	3	showed	show	VERB
arjefm-1222	104	4	that	that	SCONJ
arjefm-1222	104	5	cost	cost	NOUN
arjefm-1222	104	6	control	control	NOUN
arjefm-1222	104	7	dimensions	dimension	NOUN
arjefm-1222	104	8	significantly	significantly	ADV
arjefm-1222	104	9	influence	influence	VERB
arjefm-1222	104	10	firm	firm	ADJ
arjefm-1222	104	11	growth	growth	NOUN
arjefm-1222	104	12	.	.	PUNCT
arjefm-1222	105	1	the	the	DET
arjefm-1222	105	2	study	study	NOUN
arjefm-1222	105	3	concluded	conclude	VERB
arjefm-1222	105	4	that	that	SCONJ
arjefm-1222	105	5	pricing	pricing	NOUN
arjefm-1222	105	6	strategy	strategy	NOUN
arjefm-1222	105	7	significantly	significantly	ADV
arjefm-1222	105	8	moderates	moderate	VERB
arjefm-1222	105	9	the	the	DET
arjefm-1222	105	10	relationship	relationship	NOUN
arjefm-1222	105	11	between	between	ADP
arjefm-1222	105	12	cost	cost	NOUN
arjefm-1222	105	13	control	control	NOUN
arjefm-1222	105	14	and	and	CCONJ
arjefm-1222	105	15	firm	firm	ADJ
arjefm-1222	105	16	growth	growth	NOUN
arjefm-1222	105	17	,	,	PUNCT
arjefm-1222	105	18	measured	measure	VERB
arjefm-1222	105	19	through	through	ADP
arjefm-1222	105	20	total	total	ADJ
arjefm-1222	105	21	sales	sale	NOUN
arjefm-1222	105	22	rather	rather	ADV
arjefm-1222	105	23	than	than	ADP
arjefm-1222	105	24	return	return	VERB
arjefm-1222	105	25	on	on	ADP
arjefm-1222	105	26	equity	equity	NOUN
arjefm-1222	105	27	.	.	PUNCT
arjefm-1222	106	1	umelo	umelo	PROPN
arjefm-1222	106	2	,	,	PUNCT
arjefm-1222	106	3	ibanichuka	ibanichuka	PROPN
arjefm-1222	106	4	,	,	PUNCT
arjefm-1222	106	5	and	and	CCONJ
arjefm-1222	106	6	ignatius	ignatius	NOUN
arjefm-1222	106	7	(	(	PUNCT
arjefm-1222	106	8	2021	2021	NUM
arjefm-1222	106	9	)	)	PUNCT
arjefm-1222	106	10	conducted	conduct	VERB
arjefm-1222	106	11	a	a	DET
arjefm-1222	106	12	study	study	NOUN
arjefm-1222	106	13	on	on	ADP
arjefm-1222	106	14	the	the	DET
arjefm-1222	106	15	relationship	relationship	NOUN
arjefm-1222	106	16	between	between	ADP
arjefm-1222	106	17	strategic	strategic	ADJ
arjefm-1222	106	18	management	management	NOUN
arjefm-1222	106	19	accounting	accounting	NOUN
arjefm-1222	106	20	practices	practice	NOUN
arjefm-1222	106	21	and	and	CCONJ
arjefm-1222	106	22	return	return	VERB
arjefm-1222	106	23	on	on	ADP
arjefm-1222	106	24	equity	equity	NOUN
arjefm-1222	106	25	among	among	ADP
arjefm-1222	106	26	publicly	publicly	ADV
arjefm-1222	106	27	listed	list	VERB
arjefm-1222	106	28	manufacturing	manufacturing	NOUN
arjefm-1222	106	29	firms	firm	NOUN
arjefm-1222	106	30	in	in	ADP
arjefm-1222	106	31	nigeria	nigeria	PROPN
arjefm-1222	106	32	.	.	PUNCT
arjefm-1222	107	1	ordinary	ordinary	ADJ
arjefm-1222	107	2	least	least	ADJ
arjefm-1222	107	3	squares	square	NOUN
arjefm-1222	107	4	estimation	estimation	NOUN
arjefm-1222	107	5	,	,	PUNCT
arjefm-1222	107	6	fixed	fix	VERB
arjefm-1222	107	7	effects	effect	NOUN
arjefm-1222	107	8	,	,	PUNCT
arjefm-1222	107	9	and	and	CCONJ
arjefm-1222	107	10	random	random	ADJ
arjefm-1222	107	11	effects	effect	NOUN
arjefm-1222	107	12	models	model	NOUN
arjefm-1222	107	13	.	.	PUNCT
arjefm-1222	108	1	the	the	DET
arjefm-1222	108	2	study	study	NOUN
arjefm-1222	108	3	revealed	reveal	VERB
arjefm-1222	108	4	that	that	SCONJ
arjefm-1222	108	5	50.6	50.6	NUM
arjefm-1222	108	6	%	%	NOUN
arjefm-1222	108	7	of	of	ADP
arjefm-1222	108	8	the	the	DET
arjefm-1222	108	9	variation	variation	NOUN
arjefm-1222	108	10	in	in	ADP
arjefm-1222	108	11	return	return	NOUN
arjefm-1222	108	12	on	on	ADP
arjefm-1222	108	13	equity	equity	NOUN
arjefm-1222	108	14	was	be	AUX
arjefm-1222	108	15	explained	explain	VERB
arjefm-1222	108	16	by	by	ADP
arjefm-1222	108	17	changes	change	NOUN
arjefm-1222	108	18	in	in	ADP
arjefm-1222	108	19	strategic	strategic	ADJ
arjefm-1222	108	20	management	management	NOUN
arjefm-1222	108	21	accounting	accounting	NOUN
arjefm-1222	108	22	practices	practice	NOUN
arjefm-1222	108	23	.	.	PUNCT
arjefm-1222	109	1	the	the	DET
arjefm-1222	109	2	results	result	NOUN
arjefm-1222	109	3	further	far	ADV
arjefm-1222	109	4	showed	show	VERB
arjefm-1222	109	5	that	that	SCONJ
arjefm-1222	109	6	target	target	NOUN
arjefm-1222	109	7	costing	costing	NOUN
arjefm-1222	109	8	had	have	VERB
arjefm-1222	109	9	a	a	DET
arjefm-1222	109	10	negative	negative	ADJ
arjefm-1222	109	11	and	and	CCONJ
arjefm-1222	109	12	insignificant	insignificant	ADJ
arjefm-1222	109	13	effect	effect	NOUN
arjefm-1222	109	14	on	on	ADP
arjefm-1222	109	15	return	return	NOUN
arjefm-1222	109	16	on	on	ADP
arjefm-1222	109	17	equity	equity	NOUN
arjefm-1222	109	18	,	,	PUNCT
arjefm-1222	109	19	while	while	SCONJ
arjefm-1222	109	20	absorption	absorption	NOUN
arjefm-1222	109	21	costing	costing	NOUN
arjefm-1222	109	22	had	have	VERB
arjefm-1222	109	23	a	a	DET
arjefm-1222	109	24	positive	positive	ADJ
arjefm-1222	109	25	and	and	CCONJ
arjefm-1222	109	26	significant	significant	ADJ
arjefm-1222	109	27	impact	impact	NOUN
arjefm-1222	109	28	.	.	PUNCT
arjefm-1222	110	1	conversely	conversely	ADV
arjefm-1222	110	2	,	,	PUNCT
arjefm-1222	110	3	activity	activity	NOUN
arjefm-1222	110	4	-	-	PUNCT
arjefm-1222	110	5	based	base	VERB
arjefm-1222	110	6	costing	costing	NOUN
arjefm-1222	110	7	was	be	AUX
arjefm-1222	110	8	found	find	VERB
arjefm-1222	110	9	to	to	PART
arjefm-1222	110	10	have	have	VERB
arjefm-1222	110	11	a	a	DET
arjefm-1222	110	12	negative	negative	ADJ
arjefm-1222	110	13	but	but	CCONJ
arjefm-1222	110	14	significant	significant	ADJ
arjefm-1222	110	15	effect	effect	NOUN
arjefm-1222	110	16	on	on	ADP
arjefm-1222	110	17	return	return	NOUN
arjefm-1222	110	18	on	on	ADP
arjefm-1222	110	19	equity	equity	NOUN
arjefm-1222	110	20	.	.	PUNCT
arjefm-1222	111	1	adigbole	adigbole	PROPN
arjefm-1222	111	2	,	,	PUNCT
arjefm-1222	111	3	adebayo	adebayo	PROPN
arjefm-1222	111	4	and	and	CCONJ
arjefm-1222	111	5	osemene	osemene	NOUN
arjefm-1222	111	6	(	(	PUNCT
arjefm-1222	111	7	2020	2020	NUM
arjefm-1222	111	8	)	)	PUNCT
arjefm-1222	111	9	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	111	10	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	112	1	american	american	PROPN
arjefm-1222	112	2	research	research	PROPN
arjefm-1222	112	3	journal	journal	PROPN
arjefm-1222	112	4	of	of	ADP
arjefm-1222	112	5	economics	economic	NOUN
arjefm-1222	112	6	,	,	PUNCT
arjefm-1222	112	7	finance	finance	NOUN
arjefm-1222	112	8	and	and	CCONJ
arjefm-1222	112	9	management	management	NOUN
arjefm-1222	112	10	volume	volume	NOUN
arjefm-1222	112	11	13	13	NUM
arjefm-1222	112	12	issue	issue	NOUN
arjefm-1222	112	13	3	3	NUM
arjefm-1222	112	14	,	,	PUNCT
arjefm-1222	112	15	july	july	PROPN
arjefm-1222	112	16	-	-	PUNCT
arjefm-1222	112	17	september	september	PROPN
arjefm-1222	112	18	2025	2025	NUM
arjefm-1222	112	19	issn	issn	NOUN
arjefm-1222	112	20	:	:	PUNCT
arjefm-1222	112	21	2836	2836	NUM
arjefm-1222	112	22	-	-	SYM
arjefm-1222	112	23	9416	9416	NUM
arjefm-1222	112	24	impact	impact	NOUN
arjefm-1222	112	25	factor	factor	NOUN
arjefm-1222	112	26	:	:	PUNCT
arjefm-1222	112	27	6.41	6.41	NUM
arjefm-1222	112	28	journal	journal	NOUN
arjefm-1222	112	29	homepage	homepage	NOUN
arjefm-1222	112	30	:	:	PUNCT
arjefm-1222	112	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	112	32	email	email	NOUN
arjefm-1222	112	33	:	:	PUNCT
arjefm-1222	112	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	112	35	official	official	ADJ
arjefm-1222	112	36	journal	journal	PROPN
arjefm-1222	112	37	of	of	ADP
arjefm-1222	112	38	america	america	PROPN
arjefm-1222	112	39	serial	serial	PROPN
arjefm-1222	112	40	publication	publication	NOUN
arjefm-1222	112	41	american	american	PROPN
arjefm-1222	112	42	research	research	PROPN
arjefm-1222	112	43	journal	journal	PROPN
arjefm-1222	112	44	of	of	ADP
arjefm-1222	112	45	economics	economic	NOUN
arjefm-1222	112	46	,	,	PUNCT
arjefm-1222	112	47	finance	finance	NOUN
arjefm-1222	112	48	and	and	CCONJ
arjefm-1222	112	49	management	management	NOUN
arjefm-1222	112	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	112	51	,	,	PUNCT
arjefm-1222	112	52	email	email	NOUN
arjefm-1222	112	53	:	:	PUNCT
arjefm-1222	112	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	113	1	6	6	NUM
arjefm-1222	113	2	|	|	ADV
arjefm-1222	113	3	p	p	X
arjefm-1222	113	4	a	a	DET
arjefm-1222	113	5	g	g	NOUN
arjefm-1222	113	6	e	e	NOUN
arjefm-1222	113	7	examined	examine	VERB
arjefm-1222	113	8	the	the	DET
arjefm-1222	113	9	effect	effect	NOUN
arjefm-1222	113	10	of	of	ADP
arjefm-1222	113	11	strategic	strategic	ADJ
arjefm-1222	113	12	cost	cost	NOUN
arjefm-1222	113	13	management	management	NOUN
arjefm-1222	113	14	practices	practice	NOUN
arjefm-1222	113	15	on	on	ADP
arjefm-1222	113	16	the	the	DET
arjefm-1222	113	17	performance	performance	NOUN
arjefm-1222	113	18	of	of	ADP
arjefm-1222	113	19	nigerian	nigerian	ADJ
arjefm-1222	113	20	manufacturing	manufacturing	NOUN
arjefm-1222	113	21	firms	firm	NOUN
arjefm-1222	113	22	.	.	PUNCT
arjefm-1222	114	1	the	the	DET
arjefm-1222	114	2	study	study	NOUN
arjefm-1222	114	3	employed	employ	VERB
arjefm-1222	114	4	a	a	DET
arjefm-1222	114	5	survey	survey	NOUN
arjefm-1222	114	6	research	research	NOUN
arjefm-1222	114	7	design	design	NOUN
arjefm-1222	114	8	to	to	PART
arjefm-1222	114	9	collect	collect	VERB
arjefm-1222	114	10	primary	primary	ADJ
arjefm-1222	114	11	data	datum	NOUN
arjefm-1222	114	12	,	,	PUNCT
arjefm-1222	114	13	which	which	PRON
arjefm-1222	114	14	was	be	AUX
arjefm-1222	114	15	analyzed	analyze	VERB
arjefm-1222	114	16	using	use	VERB
arjefm-1222	114	17	the	the	DET
arjefm-1222	114	18	partial	partial	ADJ
arjefm-1222	114	19	least	least	ADJ
arjefm-1222	114	20	squares	square	NOUN
arjefm-1222	114	21	structural	structural	ADJ
arjefm-1222	114	22	equation	equation	NOUN
arjefm-1222	114	23	modeling	modeling	NOUN
arjefm-1222	114	24	(	(	PUNCT
arjefm-1222	114	25	pls	pls	INTJ
arjefm-1222	114	26	-	-	PUNCT
arjefm-1222	114	27	sem	sem	NOUN
arjefm-1222	114	28	)	)	PUNCT
arjefm-1222	114	29	method	method	NOUN
arjefm-1222	114	30	.	.	PUNCT
arjefm-1222	115	1	results	result	NOUN
arjefm-1222	115	2	indicated	indicate	VERB
arjefm-1222	115	3	that	that	SCONJ
arjefm-1222	115	4	strategic	strategic	ADJ
arjefm-1222	115	5	cost	cost	NOUN
arjefm-1222	115	6	management	management	NOUN
arjefm-1222	115	7	practices	practice	NOUN
arjefm-1222	115	8	have	have	VERB
arjefm-1222	115	9	a	a	DET
arjefm-1222	115	10	positive	positive	ADJ
arjefm-1222	115	11	impact	impact	NOUN
arjefm-1222	115	12	on	on	ADP
arjefm-1222	115	13	organizational	organizational	ADJ
arjefm-1222	115	14	performance	performance	NOUN
arjefm-1222	115	15	.	.	PUNCT
arjefm-1222	116	1	mamidu	mamidu	ADV
arjefm-1222	116	2	and	and	CCONJ
arjefm-1222	116	3	akinola	akinola	PROPN
arjefm-1222	116	4	(	(	PUNCT
arjefm-1222	116	5	2019	2019	NUM
arjefm-1222	116	6	)	)	PUNCT
arjefm-1222	116	7	ascertained	ascertain	VERB
arjefm-1222	116	8	the	the	DET
arjefm-1222	116	9	effect	effect	NOUN
arjefm-1222	116	10	of	of	ADP
arjefm-1222	116	11	cost	cost	NOUN
arjefm-1222	116	12	control	control	NOUN
arjefm-1222	116	13	on	on	ADP
arjefm-1222	116	14	performance	performance	NOUN
arjefm-1222	116	15	of	of	ADP
arjefm-1222	116	16	manufacturing	manufacturing	NOUN
arjefm-1222	116	17	agencies	agency	NOUN
arjefm-1222	116	18	in	in	ADP
arjefm-1222	116	19	nigeria	nigeria	PROPN
arjefm-1222	116	20	.	.	PUNCT
arjefm-1222	117	1	statistics	statistic	NOUN
arjefm-1222	117	2	were	be	AUX
arjefm-1222	117	3	acquired	acquire	VERB
arjefm-1222	117	4	from	from	ADP
arjefm-1222	117	5	annual	annual	ADJ
arjefm-1222	117	6	reports	report	NOUN
arjefm-1222	117	7	and	and	CCONJ
arjefm-1222	117	8	relevant	relevant	ADJ
arjefm-1222	117	9	literatures	literature	NOUN
arjefm-1222	117	10	among	among	ADP
arjefm-1222	117	11	other	other	ADJ
arjefm-1222	117	12	.	.	PUNCT
arjefm-1222	118	1	records	record	NOUN
arjefm-1222	118	2	were	be	AUX
arjefm-1222	118	3	tested	test	VERB
arjefm-1222	118	4	the	the	DET
arjefm-1222	118	5	usage	usage	NOUN
arjefm-1222	118	6	of	of	ADP
arjefm-1222	118	7	the	the	DET
arjefm-1222	118	8	ordinary	ordinary	ADJ
arjefm-1222	118	9	least	least	ADJ
arjefm-1222	118	10	square	square	ADJ
arjefm-1222	118	11	linear	linear	ADJ
arjefm-1222	118	12	regression	regression	NOUN
arjefm-1222	118	13	version	version	NOUN
arjefm-1222	118	14	.	.	PUNCT
arjefm-1222	119	1	the	the	DET
arjefm-1222	119	2	result	result	NOUN
arjefm-1222	119	3	indicates	indicate	VERB
arjefm-1222	119	4	that	that	SCONJ
arjefm-1222	119	5	shareholders	shareholder	NOUN
arjefm-1222	119	6	'	'	PART
arjefm-1222	119	7	budget	budget	NOUN
arjefm-1222	119	8	definitely	definitely	ADV
arjefm-1222	119	9	relate	relate	VERB
arjefm-1222	119	10	to	to	ADP
arjefm-1222	119	11	profitability	profitability	NOUN
arjefm-1222	119	12	and	and	CCONJ
arjefm-1222	119	13	large	large	ADJ
arjefm-1222	119	14	at	at	ADP
arjefm-1222	119	15	5	5	NUM
arjefm-1222	119	16	percentage	percentage	NOUN
arjefm-1222	119	17	and	and	CCONJ
arjefm-1222	119	18	that	that	SCONJ
arjefm-1222	119	19	the	the	DET
arjefm-1222	119	20	full	full	ADJ
arjefm-1222	119	21	asset	asset	NOUN
arjefm-1222	119	22	also	also	ADV
arjefm-1222	119	23	undoubtedly	undoubtedly	ADV
arjefm-1222	119	24	relate	relate	VERB
arjefm-1222	119	25	to	to	ADP
arjefm-1222	119	26	profitability	profitability	NOUN
arjefm-1222	119	27	at	at	ADP
arjefm-1222	119	28	5	5	NUM
arjefm-1222	119	29	percent	percent	NOUN
arjefm-1222	119	30	degree	degree	NOUN
arjefm-1222	119	31	of	of	ADP
arjefm-1222	119	32	importance	importance	NOUN
arjefm-1222	119	33	.	.	PUNCT
arjefm-1222	120	1	this	this	DET
arjefm-1222	120	2	examine	examine	NOUN
arjefm-1222	120	3	suggests	suggest	VERB
arjefm-1222	120	4	that	that	SCONJ
arjefm-1222	120	5	cost	cost	VERB
arjefm-1222	120	6	control	control	NOUN
arjefm-1222	120	7	in	in	ADP
arjefm-1222	120	8	production	production	NOUN
arjefm-1222	120	9	businesses	business	NOUN
arjefm-1222	120	10	have	have	VERB
arjefm-1222	120	11	a	a	DET
arjefm-1222	120	12	great	great	ADJ
arjefm-1222	120	13	effect	effect	NOUN
arjefm-1222	120	14	on	on	ADP
arjefm-1222	120	15	earnings	earning	NOUN
arjefm-1222	120	16	generated	generate	VERB
arjefm-1222	120	17	from	from	ADP
arjefm-1222	120	18	production	production	NOUN
arjefm-1222	120	19	operations	operation	NOUN
arjefm-1222	120	20	.	.	PUNCT
arjefm-1222	121	1	ezejiofor	ezejiofor	PROPN
arjefm-1222	121	2	,	,	PUNCT
arjefm-1222	121	3	nwakoby	nwakoby	NOUN
arjefm-1222	121	4	and	and	CCONJ
arjefm-1222	121	5	okoye	okoye	PROPN
arjefm-1222	121	6	(	(	PUNCT
arjefm-1222	121	7	2015	2015	NUM
arjefm-1222	121	8	)	)	PUNCT
arjefm-1222	121	9	determined	determine	VERB
arjefm-1222	121	10	the	the	DET
arjefm-1222	121	11	effect	effect	NOUN
arjefm-1222	121	12	of	of	ADP
arjefm-1222	121	13	cost	cost	NOUN
arjefm-1222	121	14	management	management	NOUN
arjefm-1222	121	15	on	on	ADP
arjefm-1222	121	16	corporate	corporate	ADJ
arjefm-1222	121	17	operating	operating	NOUN
arjefm-1222	121	18	performance	performance	NOUN
arjefm-1222	121	19	in	in	ADP
arjefm-1222	121	20	nigerian	nigerian	ADJ
arjefm-1222	121	21	manufacturing	manufacturing	NOUN
arjefm-1222	121	22	companies	company	NOUN
arjefm-1222	121	23	.	.	PUNCT
arjefm-1222	122	1	data	datum	NOUN
arjefm-1222	122	2	were	be	AUX
arjefm-1222	122	3	obtained	obtain	VERB
arjefm-1222	122	4	from	from	ADP
arjefm-1222	122	5	five	five	NUM
arjefm-1222	122	6	years	year	NOUN
arjefm-1222	122	7	annual	annual	ADJ
arjefm-1222	122	8	accounts	account	NOUN
arjefm-1222	122	9	and	and	CCONJ
arjefm-1222	122	10	reports	report	NOUN
arjefm-1222	122	11	of	of	ADP
arjefm-1222	122	12	five	five	NUM
arjefm-1222	122	13	(	(	PUNCT
arjefm-1222	122	14	5	5	NUM
arjefm-1222	122	15	)	)	PUNCT
arjefm-1222	122	16	food	food	NOUN
arjefm-1222	122	17	production	production	NOUN
arjefm-1222	122	18	companies	company	NOUN
arjefm-1222	122	19	.	.	PUNCT
arjefm-1222	123	1	simple	simple	ADJ
arjefm-1222	123	2	regression	regression	NOUN
arjefm-1222	123	3	analysis	analysis	NOUN
arjefm-1222	123	4	was	be	AUX
arjefm-1222	123	5	employed	employ	VERB
arjefm-1222	123	6	via	via	ADP
arjefm-1222	123	7	spss	spss	PROPN
arjefm-1222	123	8	version	version	PROPN
arjefm-1222	123	9	20.0	20.0	NUM
arjefm-1222	123	10	in	in	ADP
arjefm-1222	123	11	testing	test	VERB
arjefm-1222	123	12	the	the	DET
arjefm-1222	123	13	hypotheses	hypothesis	NOUN
arjefm-1222	123	14	.	.	PUNCT
arjefm-1222	124	1	the	the	DET
arjefm-1222	124	2	study	study	NOUN
arjefm-1222	124	3	revealed	reveal	VERB
arjefm-1222	124	4	that	that	SCONJ
arjefm-1222	124	5	there	there	PRON
arjefm-1222	124	6	is	be	VERB
arjefm-1222	124	7	a	a	DET
arjefm-1222	124	8	significant	significant	ADJ
arjefm-1222	124	9	effect	effect	NOUN
arjefm-1222	124	10	between	between	ADP
arjefm-1222	124	11	cost	cost	NOUN
arjefm-1222	124	12	management	management	NOUN
arjefm-1222	124	13	,	,	PUNCT
arjefm-1222	124	14	operating	operate	VERB
arjefm-1222	124	15	profit	profit	NOUN
arjefm-1222	124	16	and	and	CCONJ
arjefm-1222	124	17	earnings	earning	NOUN
arjefm-1222	124	18	per	per	ADP
arjefm-1222	124	19	share	share	NOUN
arjefm-1222	124	20	in	in	ADP
arjefm-1222	124	21	nigerian	nigerian	ADJ
arjefm-1222	124	22	corporate	corporate	ADJ
arjefm-1222	124	23	firms	firm	NOUN
arjefm-1222	124	24	.	.	PUNCT
arjefm-1222	125	1	olalekan	olalekan	PROPN
arjefm-1222	125	2	and	and	CCONJ
arjefm-1222	125	3	tajudeen	tajudeen	PROPN
arjefm-1222	125	4	(	(	PUNCT
arjefm-1222	125	5	2015	2015	NUM
arjefm-1222	125	6	)	)	PUNCT
arjefm-1222	125	7	analyzed	analyze	VERB
arjefm-1222	125	8	the	the	DET
arjefm-1222	125	9	effect	effect	NOUN
arjefm-1222	125	10	of	of	ADP
arjefm-1222	125	11	cost	cost	NOUN
arjefm-1222	125	12	control	control	NOUN
arjefm-1222	125	13	on	on	ADP
arjefm-1222	125	14	the	the	DET
arjefm-1222	125	15	survival	survival	NOUN
arjefm-1222	125	16	of	of	ADP
arjefm-1222	125	17	firms	firm	NOUN
arjefm-1222	125	18	in	in	ADP
arjefm-1222	125	19	nigeria	nigeria	PROPN
arjefm-1222	125	20	,	,	PUNCT
arjefm-1222	125	21	survey	survey	VERB
arjefm-1222	125	22	descriptive	descriptive	ADJ
arjefm-1222	125	23	research	research	NOUN
arjefm-1222	125	24	design	design	NOUN
arjefm-1222	125	25	was	be	AUX
arjefm-1222	125	26	deployed	deploy	VERB
arjefm-1222	125	27	in	in	ADP
arjefm-1222	125	28	the	the	DET
arjefm-1222	125	29	study	study	NOUN
arjefm-1222	125	30	.	.	PUNCT
arjefm-1222	126	1	questionnaires	questionnaire	NOUN
arjefm-1222	126	2	were	be	AUX
arjefm-1222	126	3	administered	administer	VERB
arjefm-1222	126	4	to	to	ADP
arjefm-1222	126	5	30	30	NUM
arjefm-1222	126	6	staff	staff	NOUN
arjefm-1222	126	7	of	of	ADP
arjefm-1222	126	8	nigerian	nigerian	ADJ
arjefm-1222	126	9	bottling	bottle	VERB
arjefm-1222	126	10	company	company	PROPN
arjefm-1222	126	11	plc	plc	PROPN
arjefm-1222	126	12	(	(	PUNCT
arjefm-1222	126	13	jos	jos	PROPN
arjefm-1222	126	14	plant	plant	PROPN
arjefm-1222	126	15	)	)	PUNCT
arjefm-1222	126	16	at	at	ADP
arjefm-1222	126	17	random	random	ADJ
arjefm-1222	126	18	.	.	PUNCT
arjefm-1222	127	1	percentage	percentage	NOUN
arjefm-1222	127	2	analysis	analysis	NOUN
arjefm-1222	127	3	was	be	AUX
arjefm-1222	127	4	used	use	VERB
arjefm-1222	127	5	to	to	PART
arjefm-1222	127	6	analyze	analyze	VERB
arjefm-1222	127	7	the	the	DET
arjefm-1222	127	8	data	datum	NOUN
arjefm-1222	127	9	.	.	PUNCT
arjefm-1222	128	1	the	the	DET
arjefm-1222	128	2	finding	finding	NOUN
arjefm-1222	128	3	shows	show	VERB
arjefm-1222	128	4	that	that	SCONJ
arjefm-1222	128	5	cost	cost	NOUN
arjefm-1222	128	6	control	control	NOUN
arjefm-1222	128	7	affect	affect	VERB
arjefm-1222	128	8	profitability	profitability	NOUN
arjefm-1222	128	9	of	of	ADP
arjefm-1222	128	10	firms	firm	NOUN
arjefm-1222	128	11	.	.	PUNCT
arjefm-1222	129	1	methodology	methodology	NOUN
arjefm-1222	129	2	this	this	DET
arjefm-1222	129	3	study	study	NOUN
arjefm-1222	129	4	employed	employ	VERB
arjefm-1222	129	5	the	the	DET
arjefm-1222	129	6	ex	ex	NOUN
arjefm-1222	129	7	-	-	ADJ
arjefm-1222	129	8	post	post	ADJ
arjefm-1222	129	9	facto	facto	X
arjefm-1222	129	10	research	research	NOUN
arjefm-1222	129	11	design	design	NOUN
arjefm-1222	129	12	.	.	PUNCT
arjefm-1222	130	1	ex	ex	ADJ
arjefm-1222	130	2	-	-	ADJ
arjefm-1222	130	3	post	post	ADJ
arjefm-1222	130	4	facto	facto	X
arjefm-1222	130	5	design	design	NOUN
arjefm-1222	130	6	is	be	AUX
arjefm-1222	130	7	particularly	particularly	ADV
arjefm-1222	130	8	useful	useful	ADJ
arjefm-1222	130	9	when	when	SCONJ
arjefm-1222	130	10	researching	research	VERB
arjefm-1222	130	11	the	the	DET
arjefm-1222	130	12	effect	effect	NOUN
arjefm-1222	130	13	of	of	ADP
arjefm-1222	130	14	past	past	ADJ
arjefm-1222	130	15	events	event	NOUN
arjefm-1222	130	16	on	on	ADP
arjefm-1222	130	17	present	present	ADJ
arjefm-1222	130	18	outcomes	outcome	NOUN
arjefm-1222	130	19	,	,	PUNCT
arjefm-1222	130	20	especially	especially	ADV
arjefm-1222	130	21	the	the	DET
arjefm-1222	130	22	events	event	NOUN
arjefm-1222	130	23	already	already	ADV
arjefm-1222	130	24	occurred	occur	VERB
arjefm-1222	130	25	and	and	CCONJ
arjefm-1222	130	26	can	can	AUX
arjefm-1222	130	27	not	not	PART
arjefm-1222	130	28	be	be	AUX
arjefm-1222	130	29	manipulated	manipulate	VERB
arjefm-1222	130	30	.	.	PUNCT
arjefm-1222	131	1	the	the	DET
arjefm-1222	131	2	population	population	NOUN
arjefm-1222	131	3	of	of	ADP
arjefm-1222	131	4	this	this	DET
arjefm-1222	131	5	study	study	NOUN
arjefm-1222	131	6	consists	consist	VERB
arjefm-1222	131	7	of	of	ADP
arjefm-1222	131	8	all	all	DET
arjefm-1222	131	9	the	the	DET
arjefm-1222	131	10	consumer	consumer	NOUN
arjefm-1222	131	11	goods	good	NOUN
arjefm-1222	131	12	firms	firm	NOUN
arjefm-1222	131	13	on	on	ADP
arjefm-1222	131	14	the	the	DET
arjefm-1222	131	15	nigerian	nigerian	ADJ
arjefm-1222	131	16	exchange	exchange	NOUN
arjefm-1222	131	17	group	group	NOUN
arjefm-1222	131	18	(	(	PUNCT
arjefm-1222	131	19	ngx	ngx	PROPN
arjefm-1222	131	20	)	)	PUNCT
arjefm-1222	131	21	.	.	PUNCT
arjefm-1222	132	1	as	as	ADP
arjefm-1222	132	2	of	of	ADP
arjefm-1222	132	3	december	december	PROPN
arjefm-1222	132	4	31	31	NUM
arjefm-1222	132	5	,	,	PUNCT
arjefm-1222	132	6	2024	2024	NUM
arjefm-1222	132	7	,	,	PUNCT
arjefm-1222	132	8	there	there	PRON
arjefm-1222	132	9	were	be	VERB
arjefm-1222	132	10	20	20	NUM
arjefm-1222	132	11	consumer	consumer	NOUN
arjefm-1222	132	12	goods	good	NOUN
arjefm-1222	132	13	firms	firm	NOUN
arjefm-1222	132	14	in	in	ADP
arjefm-1222	132	15	nigeria	nigeria	PROPN
arjefm-1222	132	16	.	.	PUNCT
arjefm-1222	133	1	sample	sample	NOUN
arjefm-1222	133	2	sizes	size	NOUN
arjefm-1222	133	3	of	of	ADP
arjefm-1222	133	4	15	15	NUM
arjefm-1222	133	5	manufacturing	manufacturing	NOUN
arjefm-1222	133	6	firms	firm	NOUN
arjefm-1222	133	7	were	be	AUX
arjefm-1222	133	8	selected	select	VERB
arjefm-1222	133	9	from	from	ADP
arjefm-1222	133	10	a	a	DET
arjefm-1222	133	11	population	population	NOUN
arjefm-1222	133	12	of	of	ADP
arjefm-1222	133	13	20	20	NUM
arjefm-1222	133	14	firms	firm	NOUN
arjefm-1222	133	15	using	use	VERB
arjefm-1222	133	16	a	a	DET
arjefm-1222	133	17	purposive	purposive	ADJ
arjefm-1222	133	18	sampling	sample	VERB
arjefm-1222	133	19	technique	technique	NOUN
arjefm-1222	133	20	.	.	PUNCT
arjefm-1222	134	1	method	method	NOUN
arjefm-1222	134	2	of	of	ADP
arjefm-1222	134	3	data	datum	NOUN
arjefm-1222	134	4	collection	collection	NOUN
arjefm-1222	134	5	the	the	DET
arjefm-1222	134	6	data	datum	NOUN
arjefm-1222	134	7	for	for	ADP
arjefm-1222	134	8	this	this	DET
arjefm-1222	134	9	study	study	NOUN
arjefm-1222	134	10	were	be	AUX
arjefm-1222	134	11	collected	collect	VERB
arjefm-1222	134	12	through	through	ADP
arjefm-1222	134	13	secondary	secondary	ADJ
arjefm-1222	134	14	sources	source	NOUN
arjefm-1222	134	15	,	,	PUNCT
arjefm-1222	134	16	specifically	specifically	ADV
arjefm-1222	134	17	from	from	ADP
arjefm-1222	134	18	the	the	DET
arjefm-1222	134	19	publicly	publicly	ADV
arjefm-1222	134	20	available	available	ADJ
arjefm-1222	134	21	financial	financial	ADJ
arjefm-1222	134	22	statements	statement	NOUN
arjefm-1222	134	23	and	and	CCONJ
arjefm-1222	134	24	reports	report	NOUN
arjefm-1222	134	25	of	of	ADP
arjefm-1222	134	26	the	the	DET
arjefm-1222	134	27	selected	select	VERB
arjefm-1222	134	28	consumer	consumer	NOUN
arjefm-1222	134	29	goods	good	NOUN
arjefm-1222	134	30	firms	firm	NOUN
arjefm-1222	134	31	on	on	ADP
arjefm-1222	134	32	the	the	DET
arjefm-1222	134	33	ngx	ngx	NOUN
arjefm-1222	134	34	from	from	ADP
arjefm-1222	134	35	2014	2014	NUM
arjefm-1222	134	36	to	to	ADP
arjefm-1222	134	37	2024	2024	NUM
arjefm-1222	134	38	.	.	PUNCT
arjefm-1222	135	1	data	datum	NOUN
arjefm-1222	135	2	were	be	AUX
arjefm-1222	135	3	extracted	extract	VERB
arjefm-1222	135	4	from	from	ADP
arjefm-1222	135	5	the	the	DET
arjefm-1222	135	6	annual	annual	ADJ
arjefm-1222	135	7	reports	report	NOUN
arjefm-1222	135	8	and	and	CCONJ
arjefm-1222	135	9	financial	financial	ADJ
arjefm-1222	135	10	statements	statement	NOUN
arjefm-1222	135	11	filed	file	VERB
arjefm-1222	135	12	by	by	ADP
arjefm-1222	135	13	the	the	DET
arjefm-1222	135	14	firms	firm	NOUN
arjefm-1222	135	15	with	with	ADP
arjefm-1222	135	16	the	the	DET
arjefm-1222	135	17	ngx	ngx	PROPN
arjefm-1222	135	18	.	.	PROPN
arjefm-1222	135	19	model	model	PROPN
arjefm-1222	135	20	specification	specification	NOUN
arjefm-1222	135	21	the	the	DET
arjefm-1222	135	22	research	research	NOUN
arjefm-1222	135	23	adapted	adapt	VERB
arjefm-1222	135	24	the	the	DET
arjefm-1222	135	25	model	model	NOUN
arjefm-1222	135	26	of	of	ADP
arjefm-1222	135	27	ben	ben	PROPN
arjefm-1222	135	28	-	-	PUNCT
arjefm-1222	135	29	caleb	caleb	PROPN
arjefm-1222	135	30	,	,	PUNCT
arjefm-1222	135	31	otekunrin	otekunrin	ADJ
arjefm-1222	135	32	,	,	PUNCT
arjefm-1222	135	33	rasak	rasak	ADJ
arjefm-1222	135	34	,	,	PUNCT
arjefm-1222	135	35	adewara	adewara	NOUN
arjefm-1222	135	36	,	,	PUNCT
arjefm-1222	135	37	oladipo	oladipo	NOUN
arjefm-1222	135	38	and	and	CCONJ
arjefm-1222	135	39	eshua	eshua	NOUN
arjefm-1222	135	40	(	(	PUNCT
arjefm-1222	135	41	2019	2019	NUM
arjefm-1222	135	42	)	)	PUNCT
arjefm-1222	135	43	as	as	SCONJ
arjefm-1222	135	44	follows	follow	VERB
arjefm-1222	135	45	:	:	PUNCT
arjefm-1222	136	1	ctno	ctno	PROPN
arjefm-1222	136	2	=	=	SYM
arjefm-1222	137	1	α0	α0	PROPN
arjefm-1222	137	2	+	+	CCONJ
arjefm-1222	137	3	α1cmc+α2clc+α3cao+α4cfs+µ	α1cmc+α2clc+α3cao+α4cfs+µ	PROPN
arjefm-1222	137	4	i	i	PRON
arjefm-1222	137	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	138	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	138	2	american	american	PROPN
arjefm-1222	138	3	research	research	PROPN
arjefm-1222	138	4	journal	journal	PROPN
arjefm-1222	138	5	of	of	ADP
arjefm-1222	138	6	economics	economic	NOUN
arjefm-1222	138	7	,	,	PUNCT
arjefm-1222	138	8	finance	finance	NOUN
arjefm-1222	138	9	and	and	CCONJ
arjefm-1222	138	10	management	management	NOUN
arjefm-1222	138	11	volume	volume	NOUN
arjefm-1222	138	12	13	13	NUM
arjefm-1222	138	13	issue	issue	NOUN
arjefm-1222	138	14	3	3	NUM
arjefm-1222	138	15	,	,	PUNCT
arjefm-1222	138	16	july	july	PROPN
arjefm-1222	138	17	-	-	PUNCT
arjefm-1222	138	18	september	september	PROPN
arjefm-1222	138	19	2025	2025	NUM
arjefm-1222	138	20	issn	issn	NOUN
arjefm-1222	138	21	:	:	PUNCT
arjefm-1222	138	22	2836	2836	NUM
arjefm-1222	138	23	-	-	SYM
arjefm-1222	138	24	9416	9416	NUM
arjefm-1222	138	25	impact	impact	NOUN
arjefm-1222	138	26	factor	factor	NOUN
arjefm-1222	138	27	:	:	PUNCT
arjefm-1222	138	28	6.41	6.41	NUM
arjefm-1222	138	29	journal	journal	NOUN
arjefm-1222	138	30	homepage	homepage	NOUN
arjefm-1222	138	31	:	:	PUNCT
arjefm-1222	138	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	138	33	email	email	NOUN
arjefm-1222	138	34	:	:	PUNCT
arjefm-1222	138	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	138	36	official	official	ADJ
arjefm-1222	138	37	journal	journal	PROPN
arjefm-1222	138	38	of	of	ADP
arjefm-1222	138	39	america	america	PROPN
arjefm-1222	138	40	serial	serial	PROPN
arjefm-1222	138	41	publication	publication	NOUN
arjefm-1222	138	42	american	american	PROPN
arjefm-1222	138	43	research	research	PROPN
arjefm-1222	138	44	journal	journal	PROPN
arjefm-1222	138	45	of	of	ADP
arjefm-1222	138	46	economics	economic	NOUN
arjefm-1222	138	47	,	,	PUNCT
arjefm-1222	138	48	finance	finance	NOUN
arjefm-1222	138	49	and	and	CCONJ
arjefm-1222	138	50	management	management	NOUN
arjefm-1222	138	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	138	52	,	,	PUNCT
arjefm-1222	138	53	email	email	NOUN
arjefm-1222	138	54	:	:	PUNCT
arjefm-1222	139	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	139	2	7	7	NUM
arjefm-1222	140	1	|	|	ADV
arjefm-1222	140	2	p	p	X
arjefm-1222	140	3	a	a	DET
arjefm-1222	140	4	g	g	NOUN
arjefm-1222	140	5	e	e	X
arjefm-1222	140	6	where	where	SCONJ
arjefm-1222	140	7	;	;	PUNCT
arjefm-1222	140	8	ctno	ctno	NOUN
arjefm-1222	140	9	:	:	PUNCT
arjefm-1222	140	10	changes	change	NOUN
arjefm-1222	140	11	in	in	ADP
arjefm-1222	140	12	turnover	turnover	NOUN
arjefm-1222	140	13	cmc	cmc	NOUN
arjefm-1222	140	14	:	:	PUNCT
arjefm-1222	140	15	changes	change	NOUN
arjefm-1222	140	16	in	in	ADP
arjefm-1222	140	17	material	material	NOUN
arjefm-1222	140	18	costs	cost	NOUN
arjefm-1222	140	19	cao	cao	NOUN
arjefm-1222	140	20	:	:	PUNCT
arjefm-1222	140	21	changes	change	NOUN
arjefm-1222	140	22	in	in	ADP
arjefm-1222	140	23	administrative	administrative	ADJ
arjefm-1222	140	24	overheads	overhead	NOUN
arjefm-1222	140	25	cfs	cfs	PROPN
arjefm-1222	140	26	:	:	PUNCT
arjefm-1222	140	27	changes	change	NOUN
arjefm-1222	140	28	in	in	ADP
arjefm-1222	140	29	factory	factory	NOUN
arjefm-1222	140	30	overheads	overhead	NOUN
arjefm-1222	140	31	α0	α0	ADJ
arjefm-1222	140	32	=	=	PUNCT
arjefm-1222	140	33	constant	constant	ADJ
arjefm-1222	140	34	α1	α1	PROPN
arjefm-1222	140	35	-	-	SYM
arjefm-1222	140	36	3	3	NUM
arjefm-1222	140	37	=	=	NOUN
arjefm-1222	140	38	coefficients	coefficient	NOUN
arjefm-1222	140	39	µ	µ	NOUN
arjefm-1222	140	40	=	=	NOUN
arjefm-1222	140	41	error	error	NOUN
arjefm-1222	140	42	term	term	NOUN
arjefm-1222	140	43	the	the	DET
arjefm-1222	140	44	study	study	NOUN
arjefm-1222	140	45	modified	modify	VERB
arjefm-1222	140	46	the	the	DET
arjefm-1222	140	47	regression	regression	NOUN
arjefm-1222	140	48	model	model	NOUN
arjefm-1222	140	49	as	as	SCONJ
arjefm-1222	140	50	follows	follow	VERB
arjefm-1222	140	51	;	;	PUNCT
arjefm-1222	141	1	shrit	shrit	PROPN
arjefm-1222	141	2	=	=	SYM
arjefm-1222	142	1	α0	α0	PROPN
arjefm-1222	142	2	+	+	CCONJ
arjefm-1222	142	3	β1cosit	β1cosit	PROPN
arjefm-1222	142	4	+	+	CCONJ
arjefm-1222	142	5	β2csmit	β2csmit	ADJ
arjefm-1222	142	6	+	+	CCONJ
arjefm-1222	142	7	β3scit	β3scit	ADJ
arjefm-1222	142	8	+	+	CCONJ
arjefm-1222	142	9	β4acit	β4acit	ADJ
arjefm-1222	142	10	+	+	NUM
arjefm-1222	142	11	μit	μit	NOUN
arjefm-1222	142	12	where	where	SCONJ
arjefm-1222	142	13	:	:	PUNCT
arjefm-1222	142	14	shrit	shrit	PROPN
arjefm-1222	142	15	=	=	PUNCT
arjefm-1222	143	1	shareholder	shareholder	NOUN
arjefm-1222	143	2	return	return	NOUN
arjefm-1222	143	3	for	for	ADP
arjefm-1222	143	4	firm	firm	ADJ
arjefm-1222	143	5	i	i	PRON
arjefm-1222	143	6	in	in	ADP
arjefm-1222	143	7	period	period	NOUN
arjefm-1222	143	8	t.	t.	PROPN
arjefm-1222	143	9	cosit	cosit	PROPN
arjefm-1222	143	10	=	=	PUNCT
arjefm-1222	143	11	cost	cost	NOUN
arjefm-1222	143	12	of	of	ADP
arjefm-1222	143	13	sales	sale	NOUN
arjefm-1222	143	14	for	for	ADP
arjefm-1222	143	15	firm	firm	ADJ
arjefm-1222	143	16	i	i	PRON
arjefm-1222	143	17	in	in	ADP
arjefm-1222	143	18	period	period	NOUN
arjefm-1222	143	19	t.	t.	NOUN
arjefm-1222	143	20	μit	μit	NOUN
arjefm-1222	144	1	=	=	NOUN
arjefm-1222	144	2	error	error	NOUN
arjefm-1222	144	3	term	term	NOUN
arjefm-1222	144	4	for	for	ADP
arjefm-1222	144	5	firm	firm	ADJ
arjefm-1222	144	6	i	i	PRON
arjefm-1222	144	7	in	in	ADP
arjefm-1222	144	8	period	period	NOUN
arjefm-1222	144	9	t.	t.	PROPN
arjefm-1222	145	1	α0	α0	PROPN
arjefm-1222	145	2	=	=	SYM
arjefm-1222	145	3	constant	constant	ADJ
arjefm-1222	145	4	.	.	PUNCT
arjefm-1222	146	1	β1	β1	NOUN
arjefm-1222	146	2	=	=	PUNCT
arjefm-1222	146	3	coefficients	coefficient	NOUN
arjefm-1222	146	4	of	of	ADP
arjefm-1222	146	5	the	the	DET
arjefm-1222	146	6	independent	independent	ADJ
arjefm-1222	146	7	variables	variable	NOUN
arjefm-1222	146	8	.	.	PUNCT
arjefm-1222	147	1	method	method	NOUN
arjefm-1222	147	2	of	of	ADP
arjefm-1222	147	3	data	datum	NOUN
arjefm-1222	147	4	analysis	analysis	NOUN
arjefm-1222	147	5	the	the	DET
arjefm-1222	147	6	study	study	NOUN
arjefm-1222	147	7	employed	employ	VERB
arjefm-1222	147	8	both	both	CCONJ
arjefm-1222	147	9	descriptive	descriptive	ADJ
arjefm-1222	147	10	and	and	CCONJ
arjefm-1222	147	11	inferential	inferential	ADJ
arjefm-1222	147	12	statistics	statistic	NOUN
arjefm-1222	147	13	.	.	PUNCT
arjefm-1222	148	1	descriptive	descriptive	ADJ
arjefm-1222	148	2	statistics	statistic	NOUN
arjefm-1222	148	3	,	,	PUNCT
arjefm-1222	148	4	such	such	ADJ
arjefm-1222	148	5	as	as	ADP
arjefm-1222	148	6	measures	measure	NOUN
arjefm-1222	148	7	of	of	ADP
arjefm-1222	148	8	central	central	ADJ
arjefm-1222	148	9	tendency	tendency	NOUN
arjefm-1222	148	10	and	and	CCONJ
arjefm-1222	148	11	dispersion	dispersion	NOUN
arjefm-1222	148	12	,	,	PUNCT
arjefm-1222	148	13	provided	provide	VERB
arjefm-1222	148	14	hints	hint	NOUN
arjefm-1222	148	15	into	into	ADP
arjefm-1222	148	16	the	the	DET
arjefm-1222	148	17	overall	overall	ADJ
arjefm-1222	148	18	characteristics	characteristic	NOUN
arjefm-1222	148	19	of	of	ADP
arjefm-1222	148	20	the	the	DET
arjefm-1222	148	21	dataset	dataset	NOUN
arjefm-1222	148	22	.	.	PUNCT
arjefm-1222	149	1	the	the	DET
arjefm-1222	149	2	analysis	analysis	NOUN
arjefm-1222	149	3	was	be	AUX
arjefm-1222	149	4	conducted	conduct	VERB
arjefm-1222	149	5	using	use	VERB
arjefm-1222	149	6	a	a	DET
arjefm-1222	149	7	least	least	ADJ
arjefm-1222	149	8	squares	square	NOUN
arjefm-1222	149	9	regression	regression	NOUN
arjefm-1222	149	10	model	model	NOUN
arjefm-1222	149	11	,	,	PUNCT
arjefm-1222	149	12	which	which	PRON
arjefm-1222	149	13	enabled	enable	VERB
arjefm-1222	149	14	the	the	DET
arjefm-1222	149	15	researcher	researcher	NOUN
arjefm-1222	149	16	to	to	PART
arjefm-1222	149	17	assess	assess	VERB
arjefm-1222	149	18	the	the	DET
arjefm-1222	149	19	effect	effect	NOUN
arjefm-1222	149	20	of	of	ADP
arjefm-1222	149	21	cost	cost	NOUN
arjefm-1222	149	22	structure	structure	NOUN
arjefm-1222	149	23	variables	variable	NOUN
arjefm-1222	149	24	on	on	ADP
arjefm-1222	149	25	shareholder	shareholder	NOUN
arjefm-1222	149	26	return	return	NOUN
arjefm-1222	149	27	.	.	PUNCT
arjefm-1222	150	1	decision	decision	NOUN
arjefm-1222	150	2	rule	rule	VERB
arjefm-1222	150	3	the	the	DET
arjefm-1222	150	4	null	null	ADJ
arjefm-1222	150	5	hypothesis	hypothesis	NOUN
arjefm-1222	150	6	is	be	AUX
arjefm-1222	150	7	rejected	reject	VERB
arjefm-1222	150	8	if	if	SCONJ
arjefm-1222	150	9	the	the	DET
arjefm-1222	150	10	p	p	NOUN
arjefm-1222	150	11	-	-	PUNCT
arjefm-1222	150	12	value	value	NOUN
arjefm-1222	150	13	for	for	ADP
arjefm-1222	150	14	the	the	DET
arjefm-1222	150	15	t	t	NOUN
arjefm-1222	150	16	-	-	PUNCT
arjefm-1222	150	17	test	test	NOUN
arjefm-1222	150	18	is	be	AUX
arjefm-1222	150	19	less	less	ADJ
arjefm-1222	150	20	than	than	ADP
arjefm-1222	150	21	0.05	0.05	NUM
arjefm-1222	150	22	,	,	PUNCT
arjefm-1222	150	23	indicating	indicate	VERB
arjefm-1222	150	24	that	that	SCONJ
arjefm-1222	150	25	there	there	PRON
arjefm-1222	150	26	is	be	VERB
arjefm-1222	150	27	a	a	DET
arjefm-1222	150	28	significant	significant	ADJ
arjefm-1222	150	29	effect	effect	NOUN
arjefm-1222	150	30	of	of	ADP
arjefm-1222	150	31	the	the	DET
arjefm-1222	150	32	independent	independent	ADJ
arjefm-1222	150	33	variables	variable	NOUN
arjefm-1222	150	34	on	on	ADP
arjefm-1222	150	35	shareholder	shareholder	NOUN
arjefm-1222	150	36	return	return	NOUN
arjefm-1222	150	37	.	.	PUNCT
arjefm-1222	151	1	conversely	conversely	ADV
arjefm-1222	151	2	,	,	PUNCT
arjefm-1222	151	3	if	if	SCONJ
arjefm-1222	151	4	the	the	DET
arjefm-1222	151	5	p	p	NOUN
arjefm-1222	151	6	-	-	PUNCT
arjefm-1222	151	7	value	value	NOUN
arjefm-1222	151	8	is	be	AUX
arjefm-1222	151	9	greater	great	ADJ
arjefm-1222	151	10	than	than	ADP
arjefm-1222	151	11	0.05	0.05	NUM
arjefm-1222	151	12	,	,	PUNCT
arjefm-1222	151	13	the	the	DET
arjefm-1222	151	14	null	null	ADJ
arjefm-1222	151	15	hypothesis	hypothesis	NOUN
arjefm-1222	151	16	is	be	AUX
arjefm-1222	151	17	accepted	accept	VERB
arjefm-1222	151	18	,	,	PUNCT
arjefm-1222	151	19	suggesting	suggest	VERB
arjefm-1222	151	20	no	no	DET
arjefm-1222	151	21	significant	significant	ADJ
arjefm-1222	151	22	effect	effect	NOUN
arjefm-1222	151	23	.	.	PUNCT
arjefm-1222	152	1	data	datum	NOUN
arjefm-1222	152	2	analysis	analysis	NOUN
arjefm-1222	152	3	table	table	NOUN
arjefm-1222	152	4	1	1	NUM
arjefm-1222	152	5	:	:	PUNCT
arjefm-1222	152	6	descriptive	descriptive	ADJ
arjefm-1222	152	7	statistics	statistics	PROPN
arjefm-1222	152	8	shr	shr	PROPN
arjefm-1222	152	9	cos01	cos01	PROPN
arjefm-1222	152	10	liq	liq	NOUN
arjefm-1222	152	11	mean	mean	NOUN
arjefm-1222	152	12	-0.023636	-0.023636	NOUN
arjefm-1222	153	1	7.536364	7.536364	NUM
arjefm-1222	153	2	0.650755	0.650755	NUM
arjefm-1222	153	3	median	median	ADJ
arjefm-1222	153	4	-0.020000	-0.020000	NOUN
arjefm-1222	153	5	7.470000	7.470000	NUM
arjefm-1222	153	6	0.743516	0.743516	NUM
arjefm-1222	153	7	maximum	maximum	ADJ
arjefm-1222	153	8	0.600000	0.600000	NUM
arjefm-1222	153	9	8.050000	8.050000	NUM
arjefm-1222	153	10	1.532516	1.532516	NUM
arjefm-1222	153	11	minimum	minimum	ADJ
arjefm-1222	153	12	-0.550000	-0.550000	NOUN
arjefm-1222	153	13	7.280000	7.280000	NUM
arjefm-1222	153	14	0.073989	0.073989	NUM
arjefm-1222	153	15	std	std	NOUN
arjefm-1222	153	16	.	.	PUNCT
arjefm-1222	153	17	dev	dev	PROPN
arjefm-1222	153	18	.	.	PUNCT
arjefm-1222	154	1	0.402871	0.402871	NUM
arjefm-1222	154	2	0.219955	0.219955	NUM
arjefm-1222	154	3	0.513169	0.513169	NUM
arjefm-1222	154	4	skewness	skewness	NOUN
arjefm-1222	154	5	0.197677	0.197677	NUM
arjefm-1222	154	6	1.117849	1.117849	NUM
arjefm-1222	154	7	0.232259	0.232259	NUM
arjefm-1222	154	8	kurtosis	kurtosis	VERB
arjefm-1222	154	9	1.764738	1.764738	NUM
arjefm-1222	154	10	3.374064	3.374064	NUM
arjefm-1222	154	11	1.739396	1.739396	NUM
arjefm-1222	154	12	jarque	jarque	NOUN
arjefm-1222	154	13	-	-	PUNCT
arjefm-1222	154	14	bera	bera	NOUN
arjefm-1222	154	15	2.312992	2.312992	NUM
arjefm-1222	154	16	7.065115	7.065115	NUM
arjefm-1222	154	17	2.481736	2.481736	NUM
arjefm-1222	154	18	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1222	154	19	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	155	1	american	american	PROPN
arjefm-1222	155	2	research	research	PROPN
arjefm-1222	155	3	journal	journal	PROPN
arjefm-1222	155	4	of	of	ADP
arjefm-1222	155	5	economics	economic	NOUN
arjefm-1222	155	6	,	,	PUNCT
arjefm-1222	155	7	finance	finance	NOUN
arjefm-1222	155	8	and	and	CCONJ
arjefm-1222	155	9	management	management	NOUN
arjefm-1222	155	10	volume	volume	NOUN
arjefm-1222	155	11	13	13	NUM
arjefm-1222	155	12	issue	issue	NOUN
arjefm-1222	155	13	3	3	NUM
arjefm-1222	155	14	,	,	PUNCT
arjefm-1222	155	15	july	july	PROPN
arjefm-1222	155	16	-	-	PUNCT
arjefm-1222	155	17	september	september	PROPN
arjefm-1222	155	18	2025	2025	NUM
arjefm-1222	155	19	issn	issn	NOUN
arjefm-1222	155	20	:	:	PUNCT
arjefm-1222	155	21	2836	2836	NUM
arjefm-1222	155	22	-	-	SYM
arjefm-1222	155	23	9416	9416	NUM
arjefm-1222	155	24	impact	impact	NOUN
arjefm-1222	155	25	factor	factor	NOUN
arjefm-1222	155	26	:	:	PUNCT
arjefm-1222	155	27	6.41	6.41	NUM
arjefm-1222	155	28	journal	journal	NOUN
arjefm-1222	155	29	homepage	homepage	NOUN
arjefm-1222	155	30	:	:	PUNCT
arjefm-1222	155	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	155	32	email	email	NOUN
arjefm-1222	155	33	:	:	PUNCT
arjefm-1222	155	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	155	35	official	official	ADJ
arjefm-1222	155	36	journal	journal	PROPN
arjefm-1222	155	37	of	of	ADP
arjefm-1222	155	38	america	america	PROPN
arjefm-1222	155	39	serial	serial	PROPN
arjefm-1222	155	40	publication	publication	NOUN
arjefm-1222	155	41	american	american	PROPN
arjefm-1222	155	42	research	research	PROPN
arjefm-1222	155	43	journal	journal	PROPN
arjefm-1222	155	44	of	of	ADP
arjefm-1222	155	45	economics	economic	NOUN
arjefm-1222	155	46	,	,	PUNCT
arjefm-1222	155	47	finance	finance	NOUN
arjefm-1222	155	48	and	and	CCONJ
arjefm-1222	155	49	management	management	NOUN
arjefm-1222	155	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	155	51	,	,	PUNCT
arjefm-1222	155	52	email	email	NOUN
arjefm-1222	155	53	:	:	PUNCT
arjefm-1222	156	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	156	2	8	8	NUM
arjefm-1222	157	1	|	|	ADV
arjefm-1222	157	2	p	p	X
arjefm-1222	157	3	a	a	DET
arjefm-1222	157	4	g	g	NOUN
arjefm-1222	157	5	e	e	NOUN
arjefm-1222	157	6	probability	probability	NOUN
arjefm-1222	157	7	0.314587	0.314587	NUM
arjefm-1222	157	8	0.029230	0.029230	NUM
arjefm-1222	157	9	0.289133	0.289133	NUM
arjefm-1222	157	10	sum	sum	NOUN
arjefm-1222	157	11	-0.780000	-0.780000	NOUN
arjefm-1222	157	12	248.7000	248.7000	NUM
arjefm-1222	157	13	21.47493	21.47493	NUM
arjefm-1222	157	14	sum	sum	NOUN
arjefm-1222	157	15	sq	sq	PROPN
arjefm-1222	157	16	.	.	PROPN
arjefm-1222	157	17	dev	dev	PROPN
arjefm-1222	157	18	.	.	PUNCT
arjefm-1222	158	1	5.193764	5.193764	NUM
arjefm-1222	158	2	1.548164	1.548164	NUM
arjefm-1222	158	3	8.426953	8.426953	NUM
arjefm-1222	158	4	observations	observation	NOUN
arjefm-1222	158	5	33	33	NUM
arjefm-1222	158	6	33	33	NUM
arjefm-1222	158	7	33	33	NUM
arjefm-1222	158	8	source	source	NOUN
arjefm-1222	158	9	:	:	PUNCT
arjefm-1222	158	10	e	e	NOUN
arjefm-1222	158	11	-	-	NOUN
arjefm-1222	158	12	views	view	VERB
arjefm-1222	158	13	9.0	9.0	NUM
arjefm-1222	158	14	output	output	NOUN
arjefm-1222	158	15	(	(	PUNCT
arjefm-1222	158	16	2025	2025	NUM
arjefm-1222	158	17	)	)	PUNCT
arjefm-1222	158	18	from	from	ADP
arjefm-1222	158	19	table	table	NOUN
arjefm-1222	158	20	1	1	NUM
arjefm-1222	158	21	,	,	PUNCT
arjefm-1222	158	22	the	the	DET
arjefm-1222	158	23	descriptive	descriptive	ADJ
arjefm-1222	158	24	statistics	statistic	NOUN
arjefm-1222	158	25	shows	show	VERB
arjefm-1222	158	26	that	that	SCONJ
arjefm-1222	158	27	the	the	DET
arjefm-1222	158	28	mean	mean	NOUN
arjefm-1222	158	29	of	of	ADP
arjefm-1222	158	30	shareholders	shareholder	NOUN
arjefm-1222	158	31	return	return	NOUN
arjefm-1222	158	32	(	(	PUNCT
arjefm-1222	158	33	shr	shr	NOUN
arjefm-1222	158	34	)	)	PUNCT
arjefm-1222	158	35	of	of	ADP
arjefm-1222	158	36	the	the	DET
arjefm-1222	158	37	sampled	sample	VERB
arjefm-1222	158	38	companies	company	NOUN
arjefm-1222	158	39	in	in	ADP
arjefm-1222	158	40	nigeria	nigeria	PROPN
arjefm-1222	158	41	is	be	AUX
arjefm-1222	158	42	-0.023	-0.023	NUM
arjefm-1222	158	43	;	;	PUNCT
arjefm-1222	158	44	the	the	DET
arjefm-1222	158	45	maximum	maximum	NOUN
arjefm-1222	158	46	of	of	ADP
arjefm-1222	158	47	0.600	0.600	NUM
arjefm-1222	158	48	with	with	ADP
arjefm-1222	158	49	a	a	DET
arjefm-1222	158	50	minimum	minimum	NOUN
arjefm-1222	158	51	of	of	ADP
arjefm-1222	158	52	-0.550	-0.550	PUNCT
arjefm-1222	158	53	and	and	CCONJ
arjefm-1222	158	54	standard	standard	ADJ
arjefm-1222	158	55	deviation	deviation	NOUN
arjefm-1222	158	56	of	of	ADP
arjefm-1222	158	57	0.403	0.403	NUM
arjefm-1222	158	58	.	.	PUNCT
arjefm-1222	159	1	the	the	DET
arjefm-1222	159	2	mean	mean	NOUN
arjefm-1222	159	3	of	of	ADP
arjefm-1222	159	4	cost	cost	NOUN
arjefm-1222	159	5	of	of	ADP
arjefm-1222	159	6	sales	sale	NOUN
arjefm-1222	159	7	(	(	PUNCT
arjefm-1222	159	8	cos	cos	PROPN
arjefm-1222	159	9	)	)	PUNCT
arjefm-1222	159	10	from	from	ADP
arjefm-1222	159	11	the	the	DET
arjefm-1222	159	12	sampled	sample	VERB
arjefm-1222	159	13	observations	observation	NOUN
arjefm-1222	159	14	is	be	AUX
arjefm-1222	159	15	7.536	7.536	NUM
arjefm-1222	159	16	;	;	PUNCT
arjefm-1222	159	17	the	the	DET
arjefm-1222	159	18	standard	standard	ADJ
arjefm-1222	159	19	deviation	deviation	NOUN
arjefm-1222	159	20	value	value	NOUN
arjefm-1222	159	21	is	be	AUX
arjefm-1222	159	22	0.218	0.218	NUM
arjefm-1222	159	23	;	;	PUNCT
arjefm-1222	159	24	a	a	DET
arjefm-1222	159	25	maximum	maximum	ADJ
arjefm-1222	159	26	observation	observation	NOUN
arjefm-1222	159	27	of	of	ADP
arjefm-1222	159	28	8.050	8.050	NUM
arjefm-1222	159	29	with	with	ADP
arjefm-1222	159	30	a	a	DET
arjefm-1222	159	31	minimum	minimum	ADJ
arjefm-1222	159	32	value	value	NOUN
arjefm-1222	159	33	of	of	ADP
arjefm-1222	159	34	7.280	7.280	NUM
arjefm-1222	159	35	.	.	PUNCT
arjefm-1222	160	1	the	the	DET
arjefm-1222	160	2	firm	firm	ADJ
arjefm-1222	160	3	liquidity	liquidity	NOUN
arjefm-1222	160	4	(	(	PUNCT
arjefm-1222	160	5	liq	liq	NOUN
arjefm-1222	160	6	)	)	PUNCT
arjefm-1222	160	7	has	have	AUX
arjefm-1222	160	8	mean	mean	VERB
arjefm-1222	160	9	value	value	NOUN
arjefm-1222	160	10	of	of	ADP
arjefm-1222	160	11	0.651	0.651	NUM
arjefm-1222	160	12	,	,	PUNCT
arjefm-1222	160	13	a	a	DET
arjefm-1222	160	14	standard	standard	ADJ
arjefm-1222	160	15	deviation	deviation	NOUN
arjefm-1222	160	16	of	of	ADP
arjefm-1222	160	17	0.513	0.513	NUM
arjefm-1222	160	18	;	;	PUNCT
arjefm-1222	160	19	maximum	maximum	ADJ
arjefm-1222	160	20	value	value	NOUN
arjefm-1222	160	21	of	of	ADP
arjefm-1222	160	22	1.533	1.533	NUM
arjefm-1222	160	23	with	with	ADP
arjefm-1222	160	24	a	a	DET
arjefm-1222	160	25	minimum	minimum	ADJ
arjefm-1222	160	26	value	value	NOUN
arjefm-1222	160	27	of	of	ADP
arjefm-1222	160	28	0.074	0.074	NUM
arjefm-1222	160	29	.	.	PUNCT
arjefm-1222	161	1	skewness	skewness	NOUN
arjefm-1222	161	2	is	be	AUX
arjefm-1222	161	3	the	the	DET
arjefm-1222	161	4	measure	measure	NOUN
arjefm-1222	161	5	of	of	ADP
arjefm-1222	161	6	how	how	SCONJ
arjefm-1222	161	7	much	much	ADJ
arjefm-1222	161	8	the	the	DET
arjefm-1222	161	9	probability	probability	NOUN
arjefm-1222	161	10	distribution	distribution	NOUN
arjefm-1222	161	11	of	of	ADP
arjefm-1222	161	12	a	a	DET
arjefm-1222	161	13	random	random	ADJ
arjefm-1222	161	14	variable	variable	NOUN
arjefm-1222	161	15	diverges	diverge	VERB
arjefm-1222	161	16	from	from	ADP
arjefm-1222	161	17	the	the	DET
arjefm-1222	161	18	normal	normal	ADJ
arjefm-1222	161	19	distribution	distribution	NOUN
arjefm-1222	161	20	.	.	PUNCT
arjefm-1222	162	1	table	table	NOUN
arjefm-1222	162	2	1	1	NUM
arjefm-1222	162	3	sketches	sketch	NOUN
arjefm-1222	162	4	that	that	SCONJ
arjefm-1222	162	5	the	the	DET
arjefm-1222	162	6	probability	probability	NOUN
arjefm-1222	162	7	distribution	distribution	NOUN
arjefm-1222	162	8	for	for	ADP
arjefm-1222	162	9	shr	shr	PROPN
arjefm-1222	162	10	=	=	SYM
arjefm-1222	162	11	0.315	0.315	NUM
arjefm-1222	162	12	;	;	PUNCT
arjefm-1222	162	13	cos	cos	PROPN
arjefm-1222	162	14	=	=	PROPN
arjefm-1222	162	15	0.029	0.029	NUM
arjefm-1222	162	16	;	;	PUNCT
arjefm-1222	162	17	liq=	liq=	PROPN
arjefm-1222	162	18	0.289	0.289	NUM
arjefm-1222	162	19	are	be	AUX
arjefm-1222	162	20	positive	positive	ADJ
arjefm-1222	162	21	and	and	CCONJ
arjefm-1222	162	22	statistically	statistically	ADV
arjefm-1222	162	23	significant	significant	ADJ
arjefm-1222	162	24	at	at	ADP
arjefm-1222	162	25	0.05	0.05	NUM
arjefm-1222	162	26	.	.	PUNCT
arjefm-1222	162	27	from	from	ADP
arjefm-1222	162	28	table	table	NOUN
arjefm-1222	162	29	above	above	ADV
arjefm-1222	162	30	,	,	PUNCT
arjefm-1222	162	31	the	the	DET
arjefm-1222	162	32	jarque	jarque	NOUN
arjefm-1222	162	33	-	-	PUNCT
arjefm-1222	162	34	bera	bera	NOUN
arjefm-1222	162	35	(	(	PUNCT
arjefm-1222	162	36	jb	jb	PROPN
arjefm-1222	162	37	)	)	PUNCT
arjefm-1222	162	38	which	which	PRON
arjefm-1222	162	39	test	test	VERB
arjefm-1222	162	40	for	for	ADP
arjefm-1222	162	41	normality	normality	NOUN
arjefm-1222	162	42	or	or	CCONJ
arjefm-1222	162	43	the	the	DET
arjefm-1222	162	44	existence	existence	NOUN
arjefm-1222	162	45	of	of	ADP
arjefm-1222	162	46	outlier	outlier	NOUN
arjefm-1222	162	47	or	or	CCONJ
arjefm-1222	162	48	extreme	extreme	ADJ
arjefm-1222	162	49	values	value	NOUN
arjefm-1222	162	50	among	among	ADP
arjefm-1222	162	51	the	the	DET
arjefm-1222	162	52	variables	variable	NOUN
arjefm-1222	162	53	shows	show	VERB
arjefm-1222	162	54	that	that	SCONJ
arjefm-1222	162	55	all	all	DET
arjefm-1222	162	56	our	our	PRON
arjefm-1222	162	57	variables	variable	NOUN
arjefm-1222	162	58	are	be	AUX
arjefm-1222	162	59	normally	normally	ADV
arjefm-1222	162	60	distributed	distribute	VERB
arjefm-1222	162	61	and	and	CCONJ
arjefm-1222	162	62	not	not	PART
arjefm-1222	162	63	skewed	skewed	ADJ
arjefm-1222	162	64	distribution	distribution	NOUN
arjefm-1222	162	65	,	,	PUNCT
arjefm-1222	162	66	significant	significant	ADJ
arjefm-1222	162	67	at	at	ADP
arjefm-1222	162	68	5	5	NUM
arjefm-1222	162	69	%	%	NOUN
arjefm-1222	162	70	level	level	NOUN
arjefm-1222	162	71	and	and	CCONJ
arjefm-1222	162	72	the	the	DET
arjefm-1222	162	73	result	result	NOUN
arjefm-1222	162	74	could	could	AUX
arjefm-1222	162	75	be	be	AUX
arjefm-1222	162	76	generalized	generalize	VERB
arjefm-1222	162	77	.	.	PUNCT
arjefm-1222	163	1	test	test	NOUN
arjefm-1222	163	2	of	of	ADP
arjefm-1222	163	3	hypothesis	hypothesis	NOUN
arjefm-1222	163	4	ho1	ho1	NOUN
arjefm-1222	163	5	:	:	PUNCT
arjefm-1222	163	6	cost	cost	NOUN
arjefm-1222	163	7	of	of	ADP
arjefm-1222	163	8	sales	sale	NOUN
arjefm-1222	163	9	has	have	VERB
arjefm-1222	163	10	no	no	DET
arjefm-1222	163	11	significant	significant	ADJ
arjefm-1222	163	12	effect	effect	NOUN
arjefm-1222	163	13	on	on	ADP
arjefm-1222	163	14	shareholders	shareholder	NOUN
arjefm-1222	163	15	return	return	NOUN
arjefm-1222	163	16	of	of	ADP
arjefm-1222	163	17	consumer	consumer	NOUN
arjefm-1222	163	18	goods	good	NOUN
arjefm-1222	163	19	firms	firm	NOUN
arjefm-1222	163	20	in	in	ADP
arjefm-1222	163	21	nigeria	nigeria	PROPN
arjefm-1222	163	22	.	.	PUNCT
arjefm-1222	164	1	table	table	NOUN
arjefm-1222	164	2	2	2	NUM
arjefm-1222	164	3	:	:	PUNCT
arjefm-1222	164	4	regression	regression	VERB
arjefm-1222	164	5	analysis	analysis	NOUN
arjefm-1222	164	6	between	between	ADP
arjefm-1222	164	7	shr	shr	PROPN
arjefm-1222	164	8	,	,	PUNCT
arjefm-1222	164	9	cos	cos	PROPN
arjefm-1222	164	10	and	and	CCONJ
arjefm-1222	164	11	liq	liq	NOUN
arjefm-1222	164	12	dependent	dependent	ADJ
arjefm-1222	164	13	variable	variable	NOUN
arjefm-1222	164	14	:	:	PUNCT
arjefm-1222	164	15	shr	shr	PROPN
arjefm-1222	164	16	method	method	NOUN
arjefm-1222	164	17	:	:	PUNCT
arjefm-1222	164	18	panel	panel	NOUN
arjefm-1222	164	19	least	least	ADJ
arjefm-1222	164	20	squares	square	NOUN
arjefm-1222	164	21	date	date	NOUN
arjefm-1222	164	22	:	:	PUNCT
arjefm-1222	164	23	07/02/25	07/02/25	NUM
arjefm-1222	164	24	time	time	NOUN
arjefm-1222	164	25	:	:	PUNCT
arjefm-1222	164	26	20:26	20:26	NUM
arjefm-1222	164	27	sample	sample	NOUN
arjefm-1222	164	28	:	:	PUNCT
arjefm-1222	164	29	2014	2014	NUM
arjefm-1222	164	30	2024	2024	NUM
arjefm-1222	164	31	periods	period	NOUN
arjefm-1222	164	32	included	include	VERB
arjefm-1222	164	33	:	:	PUNCT
arjefm-1222	164	34	11	11	NUM
arjefm-1222	164	35	cross	cros	NOUN
arjefm-1222	164	36	-	-	NOUN
arjefm-1222	164	37	sections	section	NOUN
arjefm-1222	164	38	included	include	VERB
arjefm-1222	164	39	:	:	PUNCT
arjefm-1222	164	40	3	3	NUM
arjefm-1222	164	41	total	total	NOUN
arjefm-1222	164	42	panel	panel	NOUN
arjefm-1222	164	43	(	(	PUNCT
arjefm-1222	164	44	balanced	balanced	ADJ
arjefm-1222	164	45	)	)	PUNCT
arjefm-1222	164	46	observations	observation	NOUN
arjefm-1222	164	47	:	:	PUNCT
arjefm-1222	164	48	33	33	NUM
arjefm-1222	164	49	variable	variable	ADJ
arjefm-1222	164	50	coefficien	coefficien	NOUN
arjefm-1222	164	51	t	t	PROPN
arjefm-1222	164	52	std	std	PROPN
arjefm-1222	164	53	.	.	PUNCT
arjefm-1222	165	1	error	error	NOUN
arjefm-1222	165	2	t	t	NOUN
arjefm-1222	165	3	-	-	PUNCT
arjefm-1222	165	4	statistic	statistic	NOUN
arjefm-1222	165	5	prob	prob	NOUN
arjefm-1222	165	6	.	.	PUNCT
arjefm-1222	166	1	c	c	NOUN
arjefm-1222	166	2	8.785589	8.785589	NUM
arjefm-1222	166	3	2.196658	2.196658	NUM
arjefm-1222	166	4	-3.999525	-3.999525	NOUN
arjefm-1222	166	5	0.0004	0.0004	NUM
arjefm-1222	166	6	cos	cos	PROPN
arjefm-1222	166	7	1.171557	1.171557	NUM
arjefm-1222	166	8	0.295803	0.295803	NUM
arjefm-1222	166	9	3.960600	3.960600	NUM
arjefm-1222	166	10	0.0004	0.0004	NUM
arjefm-1222	166	11	liq	liq	NOUN
arjefm-1222	166	12	0.103453	0.103453	NUM
arjefm-1222	166	13	0.126787	0.126787	NUM
arjefm-1222	166	14	-0.815960	-0.815960	NOUN
arjefm-1222	166	15	0.4210	0.4210	NUM
arjefm-1222	166	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	166	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
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arjefm-1222	166	21	journal	journal	PROPN
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arjefm-1222	166	23	economics	economic	NOUN
arjefm-1222	166	24	,	,	PUNCT
arjefm-1222	166	25	finance	finance	NOUN
arjefm-1222	166	26	and	and	CCONJ
arjefm-1222	166	27	management	management	NOUN
arjefm-1222	166	28	volume	volume	NOUN
arjefm-1222	166	29	13	13	NUM
arjefm-1222	166	30	issue	issue	NOUN
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arjefm-1222	166	37	issn	issn	NOUN
arjefm-1222	166	38	:	:	PUNCT
arjefm-1222	166	39	2836	2836	NUM
arjefm-1222	166	40	-	-	SYM
arjefm-1222	166	41	9416	9416	NUM
arjefm-1222	166	42	impact	impact	NOUN
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arjefm-1222	166	44	:	:	PUNCT
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arjefm-1222	166	48	:	:	PUNCT
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arjefm-1222	166	50	email	email	NOUN
arjefm-1222	166	51	:	:	PUNCT
arjefm-1222	166	52	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	166	53	official	official	ADJ
arjefm-1222	166	54	journal	journal	PROPN
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arjefm-1222	166	58	publication	publication	NOUN
arjefm-1222	166	59	american	american	PROPN
arjefm-1222	166	60	research	research	PROPN
arjefm-1222	166	61	journal	journal	PROPN
arjefm-1222	166	62	of	of	ADP
arjefm-1222	166	63	economics	economic	NOUN
arjefm-1222	166	64	,	,	PUNCT
arjefm-1222	166	65	finance	finance	NOUN
arjefm-1222	166	66	and	and	CCONJ
arjefm-1222	166	67	management	management	NOUN
arjefm-1222	166	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	166	69	,	,	PUNCT
arjefm-1222	166	70	email	email	NOUN
arjefm-1222	166	71	:	:	PUNCT
arjefm-1222	167	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	167	2	9	9	NUM
arjefm-1222	168	1	|	|	ADV
arjefm-1222	168	2	p	p	X
arjefm-1222	168	3	a	a	DET
arjefm-1222	168	4	g	g	NOUN
arjefm-1222	168	5	e	e	NOUN
arjefm-1222	168	6	r	r	NOUN
arjefm-1222	168	7	-	-	PUNCT
arjefm-1222	168	8	squared	square	VERB
arjefm-1222	168	9	0.355667	0.355667	NUM
arjefm-1222	168	10	mean	mean	NOUN
arjefm-1222	168	11	dependent	dependent	ADJ
arjefm-1222	168	12	var	var	NOUN
arjefm-1222	168	13	0.02363	0.02363	NUM
arjefm-1222	168	14	6	6	NUM
arjefm-1222	168	15	adjusted	adjust	VERB
arjefm-1222	168	16	rsquared	rsquare	VERB
arjefm-1222	168	17	0.312712	0.312712	NUM
arjefm-1222	168	18	s.d	s.d	PROPN
arjefm-1222	168	19	.	.	PUNCT
arjefm-1222	169	1	dependent	dependent	ADJ
arjefm-1222	169	2	var	var	NOUN
arjefm-1222	169	3	0.40287	0.40287	NUM
arjefm-1222	169	4	1	1	NUM
arjefm-1222	169	5	s.e	s.e	PROPN
arjefm-1222	169	6	.	.	PROPN
arjefm-1222	169	7	of	of	ADP
arjefm-1222	169	8	regression	regression	NOUN
arjefm-1222	169	9	0.333992	0.333992	NUM
arjefm-1222	169	10	akaike	akaike	ADJ
arjefm-1222	169	11	info	info	NOUN
arjefm-1222	169	12	criterion	criterion	NOUN
arjefm-1222	169	13	0.731107	0.731107	NUM
arjefm-1222	169	14	sum	sum	NOUN
arjefm-1222	169	15	squared	square	VERB
arjefm-1222	169	16	resid	resid	NOUN
arjefm-1222	169	17	3.346513	3.346513	NUM
arjefm-1222	169	18	schwarz	schwarz	NOUN
arjefm-1222	169	19	criterion	criterion	NOUN
arjefm-1222	169	20	0.86715	0.86715	NUM
arjefm-1222	169	21	3	3	NUM
arjefm-1222	169	22	log	log	NOUN
arjefm-1222	169	23	likelihood	likelihood	NOUN
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arjefm-1222	169	25	hannan	hannan	PROPN
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arjefm-1222	169	27	quinn	quinn	NOUN
arjefm-1222	169	28	criter	criter	NOUN
arjefm-1222	169	29	.	.	PUNCT
arjefm-1222	170	1	0.77688	0.77688	NUM
arjefm-1222	170	2	2	2	NUM
arjefm-1222	170	3	f	f	X
arjefm-1222	170	4	-	-	PUNCT
arjefm-1222	170	5	statistic	statistic	ADJ
arjefm-1222	170	6	8.279892	8.279892	NUM
arjefm-1222	170	7	durbin	durbin	ADJ
arjefm-1222	170	8	-	-	PUNCT
arjefm-1222	170	9	watson	watson	NOUN
arjefm-1222	170	10	stat	stat	NOUN
arjefm-1222	170	11	2.49742	2.49742	NUM
arjefm-1222	170	12	3	3	NUM
arjefm-1222	170	13	prob(f	prob(f	NOUN
arjefm-1222	170	14	-	-	PUNCT
arjefm-1222	170	15	statistic	statistic	NOUN
arjefm-1222	170	16	)	)	PUNCT
arjefm-1222	170	17	0.001370	0.001370	NUM
arjefm-1222	170	18	source	source	NOUN
arjefm-1222	170	19	:	:	PUNCT
arjefm-1222	170	20	e	e	NOUN
arjefm-1222	170	21	-	-	NOUN
arjefm-1222	170	22	view	view	VERB
arjefm-1222	170	23	9.0	9.0	NUM
arjefm-1222	170	24	in	in	ADP
arjefm-1222	170	25	table	table	NOUN
arjefm-1222	170	26	2	2	NUM
arjefm-1222	170	27	,	,	PUNCT
arjefm-1222	170	28	the	the	DET
arjefm-1222	170	29	regression	regression	NOUN
arjefm-1222	170	30	analysis	analysis	NOUN
arjefm-1222	170	31	was	be	AUX
arjefm-1222	170	32	conducted	conduct	VERB
arjefm-1222	170	33	to	to	PART
arjefm-1222	170	34	test	test	VERB
arjefm-1222	170	35	the	the	DET
arjefm-1222	170	36	effect	effect	NOUN
arjefm-1222	170	37	between	between	ADP
arjefm-1222	170	38	shareholders	shareholder	NOUN
arjefm-1222	170	39	return	return	NOUN
arjefm-1222	170	40	(	(	PUNCT
arjefm-1222	170	41	shr	shr	PROPN
arjefm-1222	170	42	)	)	PUNCT
arjefm-1222	170	43	and	and	CCONJ
arjefm-1222	170	44	cost	cost	NOUN
arjefm-1222	170	45	of	of	ADP
arjefm-1222	170	46	sales	sale	NOUN
arjefm-1222	170	47	(	(	PUNCT
arjefm-1222	170	48	cos	cos	PROPN
arjefm-1222	170	49	)	)	PUNCT
arjefm-1222	170	50	.	.	PUNCT
arjefm-1222	171	1	adjusted	adjust	VERB
arjefm-1222	171	2	r	r	NOUN
arjefm-1222	171	3	squared	square	VERB
arjefm-1222	171	4	is	be	AUX
arjefm-1222	171	5	coefficient	coefficient	NOUN
arjefm-1222	171	6	of	of	ADP
arjefm-1222	171	7	determination	determination	NOUN
arjefm-1222	171	8	which	which	PRON
arjefm-1222	171	9	tells	tell	VERB
arjefm-1222	171	10	us	we	PRON
arjefm-1222	171	11	the	the	DET
arjefm-1222	171	12	variation	variation	NOUN
arjefm-1222	171	13	in	in	ADP
arjefm-1222	171	14	the	the	DET
arjefm-1222	171	15	dependent	dependent	ADJ
arjefm-1222	171	16	variable	variable	NOUN
arjefm-1222	171	17	due	due	ADP
arjefm-1222	171	18	to	to	ADP
arjefm-1222	171	19	changes	change	NOUN
arjefm-1222	171	20	in	in	ADP
arjefm-1222	171	21	the	the	DET
arjefm-1222	171	22	independent	independent	ADJ
arjefm-1222	171	23	variable	variable	NOUN
arjefm-1222	171	24	.	.	PUNCT
arjefm-1222	172	1	from	from	ADP
arjefm-1222	172	2	the	the	DET
arjefm-1222	172	3	result	result	NOUN
arjefm-1222	172	4	,	,	PUNCT
arjefm-1222	172	5	the	the	DET
arjefm-1222	172	6	value	value	NOUN
arjefm-1222	172	7	of	of	ADP
arjefm-1222	172	8	adjusted	adjust	VERB
arjefm-1222	172	9	r	r	NOUN
arjefm-1222	172	10	squared	square	VERB
arjefm-1222	172	11	was	be	AUX
arjefm-1222	172	12	0.31	0.31	NUM
arjefm-1222	172	13	,	,	PUNCT
arjefm-1222	172	14	an	an	DET
arjefm-1222	172	15	indication	indication	NOUN
arjefm-1222	172	16	that	that	SCONJ
arjefm-1222	172	17	there	there	PRON
arjefm-1222	172	18	was	be	VERB
arjefm-1222	172	19	variation	variation	NOUN
arjefm-1222	172	20	of	of	ADP
arjefm-1222	172	21	31	31	NUM
arjefm-1222	172	22	%	%	NOUN
arjefm-1222	172	23	on	on	ADP
arjefm-1222	172	24	shareholders	shareholder	NOUN
arjefm-1222	172	25	return	return	VERB
arjefm-1222	172	26	due	due	ADP
arjefm-1222	172	27	to	to	ADP
arjefm-1222	172	28	changes	change	NOUN
arjefm-1222	172	29	in	in	ADP
arjefm-1222	172	30	cost	cost	NOUN
arjefm-1222	172	31	of	of	ADP
arjefm-1222	172	32	sales	sale	NOUN
arjefm-1222	172	33	.	.	PUNCT
arjefm-1222	173	1	this	this	PRON
arjefm-1222	173	2	implies	imply	VERB
arjefm-1222	173	3	that	that	SCONJ
arjefm-1222	173	4	only	only	ADV
arjefm-1222	173	5	31	31	NUM
arjefm-1222	173	6	%	%	NOUN
arjefm-1222	173	7	changes	change	NOUN
arjefm-1222	173	8	in	in	ADP
arjefm-1222	173	9	shareholders	shareholder	NOUN
arjefm-1222	173	10	return	return	NOUN
arjefm-1222	173	11	of	of	ADP
arjefm-1222	173	12	the	the	DET
arjefm-1222	173	13	firms	firm	NOUN
arjefm-1222	173	14	could	could	AUX
arjefm-1222	173	15	be	be	AUX
arjefm-1222	173	16	accounted	account	VERB
arjefm-1222	173	17	for	for	ADP
arjefm-1222	173	18	by	by	ADP
arjefm-1222	173	19	independent	independent	ADJ
arjefm-1222	173	20	variable	variable	NOUN
arjefm-1222	173	21	,	,	PUNCT
arjefm-1222	173	22	cos	cos	PROPN
arjefm-1222	173	23	and	and	CCONJ
arjefm-1222	173	24	control	control	PROPN
arjefm-1222	173	25	variable	variable	NOUN
arjefm-1222	173	26	,	,	PUNCT
arjefm-1222	173	27	liq	liq	NOUN
arjefm-1222	173	28	,	,	PUNCT
arjefm-1222	173	29	while	while	SCONJ
arjefm-1222	173	30	69	69	NUM
arjefm-1222	173	31	%	%	NOUN
arjefm-1222	173	32	was	be	AUX
arjefm-1222	173	33	explained	explain	VERB
arjefm-1222	173	34	by	by	ADP
arjefm-1222	173	35	unknown	unknown	ADJ
arjefm-1222	173	36	variables	variable	NOUN
arjefm-1222	173	37	that	that	PRON
arjefm-1222	173	38	were	be	AUX
arjefm-1222	173	39	not	not	PART
arjefm-1222	173	40	included	include	VERB
arjefm-1222	173	41	in	in	ADP
arjefm-1222	173	42	the	the	DET
arjefm-1222	173	43	model	model	NOUN
arjefm-1222	173	44	.	.	PUNCT
arjefm-1222	174	1	the	the	DET
arjefm-1222	174	2	durbin	durbin	PROPN
arjefm-1222	174	3	-	-	PUNCT
arjefm-1222	174	4	watson	watson	NOUN
arjefm-1222	174	5	statistic	statistic	NOUN
arjefm-1222	174	6	of	of	ADP
arjefm-1222	174	7	2.50	2.50	NUM
arjefm-1222	174	8	advocates	advocate	NOUN
arjefm-1222	174	9	that	that	SCONJ
arjefm-1222	174	10	the	the	DET
arjefm-1222	174	11	model	model	NOUN
arjefm-1222	174	12	contain	contain	VERB
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arjefm-1222	175	1	the	the	DET
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arjefm-1222	175	3	of	of	ADP
arjefm-1222	175	4	the	the	DET
arjefm-1222	175	5	regression	regression	NOUN
arjefm-1222	175	6	is	be	AUX
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arjefm-1222	175	9	8.280	8.280	NUM
arjefm-1222	175	10	and	and	CCONJ
arjefm-1222	175	11	the	the	DET
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arjefm-1222	175	13	f	f	ADJ
arjefm-1222	175	14	-	-	PUNCT
arjefm-1222	175	15	statistical	statistical	ADJ
arjefm-1222	175	16	probability	probability	NOUN
arjefm-1222	175	17	is	be	AUX
arjefm-1222	175	18	equal	equal	ADJ
arjefm-1222	175	19	to	to	ADP
arjefm-1222	175	20	0.001	0.001	NUM
arjefm-1222	175	21	,	,	PUNCT
arjefm-1222	175	22	suggests	suggest	VERB
arjefm-1222	175	23	that	that	SCONJ
arjefm-1222	175	24	cost	cost	NOUN
arjefm-1222	175	25	of	of	ADP
arjefm-1222	175	26	sales	sale	NOUN
arjefm-1222	175	27	has	have	VERB
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arjefm-1222	175	29	significant	significant	ADJ
arjefm-1222	175	30	effect	effect	NOUN
arjefm-1222	175	31	on	on	ADP
arjefm-1222	175	32	shareholders	shareholder	NOUN
arjefm-1222	175	33	return	return	NOUN
arjefm-1222	175	34	of	of	ADP
arjefm-1222	175	35	the	the	DET
arjefm-1222	175	36	companies	company	NOUN
arjefm-1222	175	37	in	in	ADP
arjefm-1222	175	38	nigeria	nigeria	PROPN
arjefm-1222	175	39	,	,	PUNCT
arjefm-1222	175	40	so	so	ADV
arjefm-1222	175	41	the	the	DET
arjefm-1222	175	42	alternative	alternative	ADJ
arjefm-1222	175	43	hypothesis	hypothesis	NOUN
arjefm-1222	175	44	was	be	AUX
arjefm-1222	175	45	accepted	accept	VERB
arjefm-1222	175	46	and	and	CCONJ
arjefm-1222	175	47	the	the	DET
arjefm-1222	175	48	null	null	ADJ
arjefm-1222	175	49	hypothesis	hypothesis	NOUN
arjefm-1222	175	50	was	be	AUX
arjefm-1222	175	51	rejected	reject	VERB
arjefm-1222	175	52	.	.	PUNCT
arjefm-1222	176	1	the	the	DET
arjefm-1222	176	2	probability	probability	NOUN
arjefm-1222	176	3	of	of	ADP
arjefm-1222	176	4	the	the	DET
arjefm-1222	176	5	slope	slope	NOUN
arjefm-1222	176	6	coefficients	coefficient	NOUN
arjefm-1222	176	7	indicate	indicate	VERB
arjefm-1222	176	8	that	that	SCONJ
arjefm-1222	176	9	;	;	PUNCT
arjefm-1222	176	10	p	p	X
arjefm-1222	176	11	-	-	PUNCT
arjefm-1222	176	12	value	value	NOUN
arjefm-1222	176	13	=	=	NOUN
arjefm-1222	176	14	0.000<0.05	0.000<0.05	NUM
arjefm-1222	176	15	)	)	PUNCT
arjefm-1222	176	16	.	.	PUNCT
arjefm-1222	177	1	the	the	DET
arjefm-1222	177	2	co	co	ADJ
arjefm-1222	177	3	-	-	ADJ
arjefm-1222	177	4	efficient	efficient	ADJ
arjefm-1222	177	5	value	value	NOUN
arjefm-1222	177	6	of	of	ADP
arjefm-1222	177	7	;	;	PUNCT
arjefm-1222	177	8	β1=	β1=	X
arjefm-1222	177	9	1.171557	1.171557	NUM
arjefm-1222	177	10	;	;	PUNCT
arjefm-1222	177	11	t	t	PROPN
arjefm-1222	177	12	=	=	PUNCT
arjefm-1222	177	13	3.960	3.960	NUM
arjefm-1222	177	14	,	,	PUNCT
arjefm-1222	177	15	implies	imply	VERB
arjefm-1222	177	16	that	that	SCONJ
arjefm-1222	177	17	cost	cost	NOUN
arjefm-1222	177	18	of	of	ADP
arjefm-1222	177	19	sales	sale	NOUN
arjefm-1222	177	20	independent	independent	ADJ
arjefm-1222	177	21	is	be	AUX
arjefm-1222	177	22	positively	positively	ADV
arjefm-1222	177	23	affect	affect	VERB
arjefm-1222	177	24	shareholders	shareholder	NOUN
arjefm-1222	177	25	return	return	VERB
arjefm-1222	177	26	and	and	CCONJ
arjefm-1222	177	27	also	also	ADV
arjefm-1222	177	28	statistically	statistically	ADV
arjefm-1222	177	29	significant	significant	ADJ
arjefm-1222	177	30	at	at	ADP
arjefm-1222	177	31	5	5	NUM
arjefm-1222	177	32	%	%	NOUN
arjefm-1222	177	33	.	.	PUNCT
arjefm-1222	178	1	since	since	SCONJ
arjefm-1222	178	2	the	the	DET
arjefm-1222	178	3	p	p	NOUN
arjefm-1222	178	4	-	-	PUNCT
arjefm-1222	178	5	value	value	NOUN
arjefm-1222	178	6	of	of	ADP
arjefm-1222	178	7	0.000	0.000	NUM
arjefm-1222	178	8	is	be	AUX
arjefm-1222	178	9	less	less	ADJ
arjefm-1222	178	10	than	than	ADP
arjefm-1222	178	11	the	the	DET
arjefm-1222	178	12	critical	critical	ADJ
arjefm-1222	178	13	value	value	NOUN
arjefm-1222	178	14	of	of	ADP
arjefm-1222	178	15	5	5	NUM
arjefm-1222	178	16	%	%	NOUN
arjefm-1222	178	17	(	(	PUNCT
arjefm-1222	178	18	0.05	0.05	NUM
arjefm-1222	178	19	)	)	PUNCT
arjefm-1222	178	20	,	,	PUNCT
arjefm-1222	178	21	then	then	ADV
arjefm-1222	178	22	,	,	PUNCT
arjefm-1222	178	23	it	it	PRON
arjefm-1222	178	24	would	would	AUX
arjefm-1222	178	25	be	be	AUX
arjefm-1222	178	26	upheld	uphold	VERB
arjefm-1222	178	27	that	that	SCONJ
arjefm-1222	178	28	cost	cost	NOUN
arjefm-1222	178	29	of	of	ADP
arjefm-1222	178	30	sale	sale	NOUN
arjefm-1222	178	31	has	have	VERB
arjefm-1222	178	32	significant	significant	ADJ
arjefm-1222	178	33	effect	effect	NOUN
arjefm-1222	178	34	on	on	ADP
arjefm-1222	178	35	shareholders	shareholder	NOUN
arjefm-1222	178	36	return	return	NOUN
arjefm-1222	178	37	of	of	ADP
arjefm-1222	178	38	nigerian	nigerian	ADJ
arjefm-1222	178	39	consumer	consumer	NOUN
arjefm-1222	178	40	goods	good	NOUN
arjefm-1222	178	41	firms	firm	NOUN
arjefm-1222	178	42	at	at	ADP
arjefm-1222	178	43	5	5	NUM
arjefm-1222	178	44	%	%	NOUN
arjefm-1222	178	45	level	level	NOUN
arjefm-1222	178	46	of	of	ADP
arjefm-1222	178	47	significance	significance	NOUN
arjefm-1222	178	48	.	.	PUNCT
arjefm-1222	179	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	179	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	180	1	american	american	PROPN
arjefm-1222	180	2	research	research	PROPN
arjefm-1222	180	3	journal	journal	PROPN
arjefm-1222	180	4	of	of	ADP
arjefm-1222	180	5	economics	economic	NOUN
arjefm-1222	180	6	,	,	PUNCT
arjefm-1222	180	7	finance	finance	NOUN
arjefm-1222	180	8	and	and	CCONJ
arjefm-1222	180	9	management	management	NOUN
arjefm-1222	180	10	volume	volume	NOUN
arjefm-1222	180	11	13	13	NUM
arjefm-1222	180	12	issue	issue	NOUN
arjefm-1222	180	13	3	3	NUM
arjefm-1222	180	14	,	,	PUNCT
arjefm-1222	180	15	july	july	PROPN
arjefm-1222	180	16	-	-	PUNCT
arjefm-1222	180	17	september	september	PROPN
arjefm-1222	180	18	2025	2025	NUM
arjefm-1222	180	19	issn	issn	NOUN
arjefm-1222	180	20	:	:	PUNCT
arjefm-1222	180	21	2836	2836	NUM
arjefm-1222	180	22	-	-	SYM
arjefm-1222	180	23	9416	9416	NUM
arjefm-1222	180	24	impact	impact	NOUN
arjefm-1222	180	25	factor	factor	NOUN
arjefm-1222	180	26	:	:	PUNCT
arjefm-1222	180	27	6.41	6.41	NUM
arjefm-1222	180	28	journal	journal	NOUN
arjefm-1222	180	29	homepage	homepage	NOUN
arjefm-1222	180	30	:	:	PUNCT
arjefm-1222	180	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	180	32	email	email	NOUN
arjefm-1222	180	33	:	:	PUNCT
arjefm-1222	180	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	180	35	official	official	ADJ
arjefm-1222	180	36	journal	journal	PROPN
arjefm-1222	180	37	of	of	ADP
arjefm-1222	180	38	america	america	PROPN
arjefm-1222	180	39	serial	serial	PROPN
arjefm-1222	180	40	publication	publication	NOUN
arjefm-1222	180	41	american	american	PROPN
arjefm-1222	180	42	research	research	PROPN
arjefm-1222	180	43	journal	journal	PROPN
arjefm-1222	180	44	of	of	ADP
arjefm-1222	180	45	economics	economic	NOUN
arjefm-1222	180	46	,	,	PUNCT
arjefm-1222	180	47	finance	finance	NOUN
arjefm-1222	180	48	and	and	CCONJ
arjefm-1222	180	49	management	management	NOUN
arjefm-1222	180	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	180	51	,	,	PUNCT
arjefm-1222	180	52	email	email	NOUN
arjefm-1222	180	53	:	:	PUNCT
arjefm-1222	181	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	181	2	10	10	NUM
arjefm-1222	182	1	|	|	ADV
arjefm-1222	182	2	p	p	X
arjefm-1222	182	3	a	a	DET
arjefm-1222	182	4	g	g	NOUN
arjefm-1222	182	5	e	e	NOUN
arjefm-1222	182	6	discussion	discussion	NOUN
arjefm-1222	182	7	of	of	ADP
arjefm-1222	182	8	findings	finding	NOUN
arjefm-1222	182	9	the	the	DET
arjefm-1222	182	10	finding	finding	NOUN
arjefm-1222	182	11	that	that	SCONJ
arjefm-1222	182	12	cost	cost	NOUN
arjefm-1222	182	13	of	of	ADP
arjefm-1222	182	14	sales	sale	NOUN
arjefm-1222	182	15	has	have	AUX
arjefm-1222	182	16	a	a	DET
arjefm-1222	182	17	positive	positive	ADJ
arjefm-1222	182	18	and	and	CCONJ
arjefm-1222	182	19	significant	significant	ADJ
arjefm-1222	182	20	effect	effect	NOUN
arjefm-1222	182	21	on	on	ADP
arjefm-1222	182	22	shareholder	shareholder	NOUN
arjefm-1222	182	23	return	return	NOUN
arjefm-1222	182	24	among	among	ADP
arjefm-1222	182	25	companies	company	NOUN
arjefm-1222	182	26	in	in	ADP
arjefm-1222	182	27	nigeria	nigeria	PROPN
arjefm-1222	182	28	.	.	PUNCT
arjefm-1222	183	1	in	in	ADP
arjefm-1222	183	2	the	the	DET
arjefm-1222	183	3	companies	company	NOUN
arjefm-1222	183	4	,	,	PUNCT
arjefm-1222	183	5	an	an	DET
arjefm-1222	183	6	increase	increase	NOUN
arjefm-1222	183	7	in	in	ADP
arjefm-1222	183	8	cost	cost	NOUN
arjefm-1222	183	9	of	of	ADP
arjefm-1222	183	10	sales	sale	NOUN
arjefm-1222	183	11	often	often	ADV
arjefm-1222	183	12	reflects	reflect	VERB
arjefm-1222	183	13	greater	great	ADJ
arjefm-1222	183	14	production	production	NOUN
arjefm-1222	183	15	,	,	PUNCT
arjefm-1222	183	16	which	which	PRON
arjefm-1222	183	17	,	,	PUNCT
arjefm-1222	183	18	if	if	SCONJ
arjefm-1222	183	19	managed	manage	VERB
arjefm-1222	183	20	competently	competently	ADV
arjefm-1222	183	21	,	,	PUNCT
arjefm-1222	183	22	increased	increase	VERB
arjefm-1222	183	23	profitability	profitability	NOUN
arjefm-1222	183	24	.	.	PUNCT
arjefm-1222	184	1	empirically	empirically	ADV
arjefm-1222	184	2	,	,	PUNCT
arjefm-1222	184	3	this	this	DET
arjefm-1222	184	4	finding	finding	NOUN
arjefm-1222	184	5	is	be	AUX
arjefm-1222	184	6	partially	partially	ADV
arjefm-1222	184	7	supported	support	VERB
arjefm-1222	184	8	and	and	CCONJ
arjefm-1222	184	9	partially	partially	ADV
arjefm-1222	184	10	contradicted	contradict	VERB
arjefm-1222	184	11	by	by	ADP
arjefm-1222	184	12	past	past	ADJ
arjefm-1222	184	13	research	research	NOUN
arjefm-1222	184	14	.	.	PUNCT
arjefm-1222	185	1	nwokeabia	nwokeabia	NOUN
arjefm-1222	185	2	,	,	PUNCT
arjefm-1222	185	3	uguru	uguru	ADJ
arjefm-1222	185	4	and	and	CCONJ
arjefm-1222	185	5	chukwu	chukwu	NOUN
arjefm-1222	185	6	(	(	PUNCT
arjefm-1222	185	7	2023	2023	NUM
arjefm-1222	185	8	)	)	PUNCT
arjefm-1222	185	9	revealed	reveal	VERB
arjefm-1222	185	10	that	that	SCONJ
arjefm-1222	185	11	material	material	NOUN
arjefm-1222	185	12	costs	cost	NOUN
arjefm-1222	185	13	(	(	PUNCT
arjefm-1222	185	14	a	a	DET
arjefm-1222	185	15	component	component	NOUN
arjefm-1222	185	16	of	of	ADP
arjefm-1222	185	17	cost	cost	NOUN
arjefm-1222	185	18	of	of	ADP
arjefm-1222	185	19	sales	sale	NOUN
arjefm-1222	185	20	)	)	PUNCT
arjefm-1222	185	21	have	have	VERB
arjefm-1222	185	22	a	a	DET
arjefm-1222	185	23	positive	positive	ADJ
arjefm-1222	185	24	impact	impact	NOUN
arjefm-1222	185	25	on	on	ADP
arjefm-1222	185	26	corporate	corporate	ADJ
arjefm-1222	185	27	performance	performance	NOUN
arjefm-1222	185	28	.	.	PUNCT
arjefm-1222	186	1	in	in	ADP
arjefm-1222	186	2	contrast	contrast	NOUN
arjefm-1222	186	3	,	,	PUNCT
arjefm-1222	186	4	oyedokun	oyedokun	NOUN
arjefm-1222	186	5	,	,	PUNCT
arjefm-1222	186	6	tomomewo	tomomewo	NOUN
arjefm-1222	186	7	and	and	CCONJ
arjefm-1222	186	8	owolabi	owolabi	NOUN
arjefm-1222	186	9	(	(	PUNCT
arjefm-1222	186	10	2019	2019	NUM
arjefm-1222	186	11	)	)	PUNCT
arjefm-1222	186	12	reported	report	VERB
arjefm-1222	186	13	a	a	DET
arjefm-1222	186	14	negative	negative	ADJ
arjefm-1222	186	15	relationship	relationship	NOUN
arjefm-1222	186	16	between	between	ADP
arjefm-1222	186	17	raw	raw	ADJ
arjefm-1222	186	18	material	material	NOUN
arjefm-1222	186	19	costs	cost	NOUN
arjefm-1222	186	20	and	and	CCONJ
arjefm-1222	186	21	profit	profit	NOUN
arjefm-1222	186	22	.	.	PUNCT
arjefm-1222	187	1	conclusion	conclusion	NOUN
arjefm-1222	187	2	and	and	CCONJ
arjefm-1222	187	3	recommendations	recommendation	NOUN
arjefm-1222	187	4	this	this	DET
arjefm-1222	187	5	study	study	NOUN
arjefm-1222	187	6	determined	determine	VERB
arjefm-1222	187	7	the	the	DET
arjefm-1222	187	8	effect	effect	NOUN
arjefm-1222	187	9	of	of	ADP
arjefm-1222	187	10	cost	cost	NOUN
arjefm-1222	187	11	of	of	ADP
arjefm-1222	187	12	sales	sale	NOUN
arjefm-1222	187	13	on	on	ADP
arjefm-1222	187	14	shareholders	shareholder	NOUN
arjefm-1222	187	15	return	return	NOUN
arjefm-1222	187	16	of	of	ADP
arjefm-1222	187	17	nigerian	nigerian	ADJ
arjefm-1222	187	18	companies	company	NOUN
arjefm-1222	187	19	from	from	ADP
arjefm-1222	187	20	2014	2014	NUM
arjefm-1222	187	21	to	to	ADP
arjefm-1222	187	22	2024	2024	NUM
arjefm-1222	187	23	.	.	PUNCT
arjefm-1222	188	1	data	datum	NOUN
arjefm-1222	188	2	were	be	AUX
arjefm-1222	188	3	extracted	extract	VERB
arjefm-1222	188	4	from	from	ADP
arjefm-1222	188	5	the	the	DET
arjefm-1222	188	6	annual	annual	ADJ
arjefm-1222	188	7	reports	report	NOUN
arjefm-1222	188	8	and	and	CCONJ
arjefm-1222	188	9	accounts	account	VERB
arjefm-1222	188	10	on	on	ADP
arjefm-1222	188	11	the	the	DET
arjefm-1222	188	12	twenty	twenty	NUM
arjefm-1222	188	13	samples	sample	NOUN
arjefm-1222	188	14	companies	company	NOUN
arjefm-1222	188	15	in	in	ADP
arjefm-1222	188	16	nigeria	nigeria	PROPN
arjefm-1222	188	17	.	.	PUNCT
arjefm-1222	189	1	the	the	DET
arjefm-1222	189	2	hypothesis	hypothesis	NOUN
arjefm-1222	189	3	was	be	AUX
arjefm-1222	189	4	tested	test	VERB
arjefm-1222	189	5	with	with	ADP
arjefm-1222	189	6	regression	regression	NOUN
arjefm-1222	189	7	analysis	analysis	NOUN
arjefm-1222	189	8	via	via	ADP
arjefm-1222	189	9	e	e	NOUN
arjefm-1222	189	10	-	-	NOUN
arjefm-1222	189	11	view	view	NOUN
arjefm-1222	189	12	9.0	9.0	NUM
arjefm-1222	189	13	.	.	PUNCT
arjefm-1222	190	1	the	the	DET
arjefm-1222	190	2	study	study	NOUN
arjefm-1222	190	3	found	find	VERB
arjefm-1222	190	4	that	that	SCONJ
arjefm-1222	190	5	cost	cost	NOUN
arjefm-1222	190	6	of	of	ADP
arjefm-1222	190	7	sales	sale	NOUN
arjefm-1222	190	8	has	have	VERB
arjefm-1222	190	9	a	a	DET
arjefm-1222	190	10	positive	positive	ADJ
arjefm-1222	190	11	and	and	CCONJ
arjefm-1222	190	12	significant	significant	ADJ
arjefm-1222	190	13	effect	effect	NOUN
arjefm-1222	190	14	on	on	ADP
arjefm-1222	190	15	shareholders	shareholder	NOUN
arjefm-1222	190	16	return	return	NOUN
arjefm-1222	190	17	of	of	ADP
arjefm-1222	190	18	nigerian	nigerian	ADJ
arjefm-1222	190	19	companies	company	NOUN
arjefm-1222	190	20	.	.	PUNCT
arjefm-1222	191	1	the	the	DET
arjefm-1222	191	2	evidence	evidence	NOUN
arjefm-1222	191	3	that	that	SCONJ
arjefm-1222	191	4	certain	certain	ADJ
arjefm-1222	191	5	value	value	NOUN
arjefm-1222	191	6	features	feature	VERB
arjefm-1222	191	7	such	such	ADJ
arjefm-1222	191	8	as	as	ADP
arjefm-1222	191	9	cost	cost	NOUN
arjefm-1222	191	10	of	of	ADP
arjefm-1222	191	11	sales	sale	NOUN
arjefm-1222	191	12	,	,	PUNCT
arjefm-1222	191	13	impact	impact	NOUN
arjefm-1222	191	14	shareholder	shareholder	NOUN
arjefm-1222	191	15	return	return	NOUN
arjefm-1222	191	16	shows	show	VERB
arjefm-1222	191	17	that	that	SCONJ
arjefm-1222	191	18	strategic	strategic	ADJ
arjefm-1222	191	19	investments	investment	NOUN
arjefm-1222	191	20	in	in	ADP
arjefm-1222	191	21	those	those	DET
arjefm-1222	191	22	regions	region	NOUN
arjefm-1222	191	23	may	may	AUX
arjefm-1222	191	24	be	be	AUX
arjefm-1222	191	25	regarded	regard	VERB
arjefm-1222	191	26	not	not	PART
arjefm-1222	191	27	simply	simply	ADV
arjefm-1222	191	28	as	as	ADP
arjefm-1222	191	29	operational	operational	ADJ
arjefm-1222	191	30	outflows	outflow	NOUN
arjefm-1222	191	31	,	,	PUNCT
arjefm-1222	191	32	however	however	ADV
arjefm-1222	191	33	as	as	ADP
arjefm-1222	191	34	enablers	enabler	NOUN
arjefm-1222	191	35	of	of	ADP
arjefm-1222	191	36	future	future	ADJ
arjefm-1222	191	37	economic	economic	ADJ
arjefm-1222	191	38	gains	gain	NOUN
arjefm-1222	191	39	.	.	PUNCT
arjefm-1222	192	1	based	base	VERB
arjefm-1222	192	2	on	on	ADP
arjefm-1222	192	3	the	the	DET
arjefm-1222	192	4	finding	finding	NOUN
arjefm-1222	192	5	,	,	PUNCT
arjefm-1222	192	6	the	the	DET
arjefm-1222	192	7	study	study	NOUN
arjefm-1222	192	8	recommended	recommend	VERB
arjefm-1222	192	9	that	that	SCONJ
arjefm-1222	192	10	the	the	DET
arjefm-1222	192	11	production	production	NOUN
arjefm-1222	192	12	and	and	CCONJ
arjefm-1222	192	13	supply	supply	NOUN
arjefm-1222	192	14	chain	chain	NOUN
arjefm-1222	192	15	directors	director	NOUN
arjefm-1222	192	16	of	of	ADP
arjefm-1222	192	17	companies	company	NOUN
arjefm-1222	192	18	in	in	ADP
arjefm-1222	192	19	nigeria	nigeria	PROPN
arjefm-1222	192	20	should	should	AUX
arjefm-1222	192	21	priorities	priorities	VERB
arjefm-1222	192	22	strategic	strategic	ADJ
arjefm-1222	192	23	investments	investment	NOUN
arjefm-1222	192	24	in	in	ADP
arjefm-1222	192	25	raw	raw	ADJ
arjefm-1222	192	26	material	material	NOUN
arjefm-1222	192	27	sourcing	sourcing	NOUN
arjefm-1222	192	28	,	,	PUNCT
arjefm-1222	192	29	inventory	inventory	NOUN
arjefm-1222	192	30	control	control	NOUN
arjefm-1222	192	31	systems	system	NOUN
arjefm-1222	192	32	,	,	PUNCT
arjefm-1222	192	33	and	and	CCONJ
arjefm-1222	192	34	production	production	NOUN
arjefm-1222	192	35	efficiency	efficiency	NOUN
arjefm-1222	192	36	technologies	technology	NOUN
arjefm-1222	192	37	.	.	PUNCT
arjefm-1222	193	1	to	to	PART
arjefm-1222	193	2	optimize	optimize	VERB
arjefm-1222	193	3	cost	cost	NOUN
arjefm-1222	193	4	of	of	ADP
arjefm-1222	193	5	sales	sale	NOUN
arjefm-1222	193	6	but	but	CCONJ
arjefm-1222	193	7	also	also	ADV
arjefm-1222	193	8	sustain	sustain	VERB
arjefm-1222	193	9	the	the	DET
arjefm-1222	193	10	observed	observe	VERB
arjefm-1222	193	11	positive	positive	ADJ
arjefm-1222	193	12	contribution	contribution	NOUN
arjefm-1222	193	13	of	of	ADP
arjefm-1222	193	14	cost	cost	NOUN
arjefm-1222	193	15	of	of	ADP
arjefm-1222	193	16	sales	sale	NOUN
arjefm-1222	193	17	to	to	ADP
arjefm-1222	193	18	shareholder	shareholder	NOUN
arjefm-1222	193	19	return	return	NOUN
arjefm-1222	193	20	.	.	PUNCT
arjefm-1222	194	1	references	reference	NOUN
arjefm-1222	194	2	adamu	adamu	PROPN
arjefm-1222	194	3	,	,	PUNCT
arjefm-1222	194	4	d.	d.	PROPN
arjefm-1222	194	5	k.	k.	PROPN
arjefm-1222	194	6	(	(	PUNCT
arjefm-1222	194	7	2022	2022	NUM
arjefm-1222	194	8	)	)	PUNCT
arjefm-1222	194	9	.	.	PUNCT
arjefm-1222	195	1	the	the	DET
arjefm-1222	195	2	effects	effect	NOUN
arjefm-1222	195	3	of	of	ADP
arjefm-1222	195	4	cost	cost	NOUN
arjefm-1222	195	5	on	on	ADP
arjefm-1222	195	6	the	the	DET
arjefm-1222	195	7	profitability	profitability	NOUN
arjefm-1222	195	8	of	of	ADP
arjefm-1222	195	9	an	an	DET
arjefm-1222	195	10	organization	organization	NOUN
arjefm-1222	195	11	(	(	PUNCT
arjefm-1222	195	12	a	a	DET
arjefm-1222	195	13	case	case	NOUN
arjefm-1222	195	14	of	of	ADP
arjefm-1222	195	15	grand	grand	ADJ
arjefm-1222	195	16	cereals	cereal	NOUN
arjefm-1222	195	17	and	and	CCONJ
arjefm-1222	195	18	oil	oil	NOUN
arjefm-1222	195	19	mills	mill	NOUN
arjefm-1222	195	20	limited	limit	VERB
arjefm-1222	195	21	,	,	PUNCT
arjefm-1222	195	22	nigeria	nigeria	PROPN
arjefm-1222	195	23	)	)	PUNCT
arjefm-1222	195	24	.	.	PUNCT
arjefm-1222	196	1	african	african	ADJ
arjefm-1222	196	2	scholars	scholars	PROPN
arjefm-1222	196	3	journal	journal	PROPN
arjefm-1222	196	4	of	of	ADP
arjefm-1222	196	5	business	business	PROPN
arjefm-1222	196	6	dev	dev	PROPN
arjefm-1222	196	7	.	.	PUNCT
arjefm-1222	197	1	and	and	CCONJ
arjefm-1222	197	2	management	management	NOUN
arjefm-1222	197	3	res	re	NOUN
arjefm-1222	197	4	.	.	PUNCT
arjefm-1222	197	5	,	,	PUNCT
arjefm-1222	197	6	27(7	27(7	PROPN
arjefm-1222	197	7	)	)	PUNCT
arjefm-1222	197	8	.	.	PUNCT
arjefm-1222	198	1	adesina	adesina	PROPN
arjefm-1222	198	2	,	,	PUNCT
arjefm-1222	198	3	o.	o.	PROPN
arjefm-1222	198	4	d.	d.	PROPN
arjefm-1222	198	5	,	,	PUNCT
arjefm-1222	198	6	&	&	CCONJ
arjefm-1222	198	7	tiamiyu	tiamiyu	PROPN
arjefm-1222	198	8	,	,	PUNCT
arjefm-1222	198	9	t.	t.	PROPN
arjefm-1222	198	10	a.	a.	NOUN
arjefm-1222	198	11	(	(	PUNCT
arjefm-1222	198	12	2025	2025	NUM
arjefm-1222	198	13	)	)	PUNCT
arjefm-1222	198	14	.	.	PUNCT
arjefm-1222	199	1	empirical	empirical	ADJ
arjefm-1222	199	2	analysis	analysis	NOUN
arjefm-1222	199	3	of	of	ADP
arjefm-1222	199	4	cost	cost	NOUN
arjefm-1222	199	5	management	management	NOUN
arjefm-1222	199	6	and	and	CCONJ
arjefm-1222	199	7	profitability	profitability	NOUN
arjefm-1222	199	8	of	of	ADP
arjefm-1222	199	9	manufacturing	manufacture	VERB
arjefm-1222	199	10	companies	company	NOUN
arjefm-1222	199	11	in	in	ADP
arjefm-1222	199	12	nigeria	nigeria	PROPN
arjefm-1222	199	13	.	.	PUNCT
arjefm-1222	200	1	journal	journal	PROPN
arjefm-1222	200	2	of	of	ADP
arjefm-1222	200	3	economics	economic	NOUN
arjefm-1222	200	4	,	,	PUNCT
arjefm-1222	200	5	finance	finance	NOUN
arjefm-1222	200	6	and	and	CCONJ
arjefm-1222	200	7	management	management	NOUN
arjefm-1222	200	8	studies	study	NOUN
arjefm-1222	200	9	,	,	PUNCT
arjefm-1222	200	10	8(2	8(2	NUM
arjefm-1222	200	11	)	)	PUNCT
arjefm-1222	200	12	,	,	PUNCT
arjefm-1222	200	13	1397	1397	NUM
arjefm-1222	200	14	-	-	SYM
arjefm-1222	200	15	1415	1415	NUM
arjefm-1222	200	16	.	.	PUNCT
arjefm-1222	201	1	https://doi.org/10.47191/jefms/v8-i2-60	https://doi.org/10.47191/jefms/v8-i2-60	PROPN
arjefm-1222	202	1	adibeli	adibeli	PROPN
arjefm-1222	202	2	,	,	PUNCT
arjefm-1222	202	3	p.c	p.c	PROPN
arjefm-1222	202	4	.	.	PROPN
arjefm-1222	202	5	&	&	CCONJ
arjefm-1222	202	6	amahalu	amahalu	PROPN
arjefm-1222	202	7	,	,	PUNCT
arjefm-1222	202	8	n.n	n.n	PROPN
arjefm-1222	202	9	.	.	PROPN
arjefm-1222	202	10	(	(	PUNCT
arjefm-1222	202	11	2023	2023	NUM
arjefm-1222	202	12	)	)	PUNCT
arjefm-1222	202	13	.	.	PUNCT
arjefm-1222	203	1	debt	debt	NOUN
arjefm-1222	203	2	financing	financing	NOUN
arjefm-1222	203	3	and	and	CCONJ
arjefm-1222	203	4	shareholders	shareholder	NOUN
arjefm-1222	203	5	wealth	wealth	NOUN
arjefm-1222	203	6	creation	creation	NOUN
arjefm-1222	203	7	of	of	ADP
arjefm-1222	203	8	quoted	quote	VERB
arjefm-1222	203	9	manufacturing	manufacturing	NOUN
arjefm-1222	203	10	firms	firm	NOUN
arjefm-1222	203	11	in	in	ADP
arjefm-1222	203	12	nigeria	nigeria	PROPN
arjefm-1222	203	13	,	,	PUNCT
arjefm-1222	203	14	journal	journal	NOUN
arjefm-1222	203	15	of	of	ADP
arjefm-1222	203	16	global	global	ADJ
arjefm-1222	203	17	accounting	accounting	NOUN
arjefm-1222	203	18	,	,	PUNCT
arjefm-1222	203	19	9(2	9(2	NUM
arjefm-1222	203	20	)	)	PUNCT
arjefm-1222	203	21	,	,	PUNCT
arjefm-1222	203	22	70	70	NUM
arjefm-1222	203	23	–	–	SYM
arjefm-1222	203	24	112	112	NUM
arjefm-1222	203	25	.	.	PUNCT
arjefm-1222	204	1	adigbole	adigbole	PROPN
arjefm-1222	204	2	,	,	PUNCT
arjefm-1222	204	3	e.	e.	PROPN
arjefm-1222	204	4	a.	a.	PROPN
arjefm-1222	204	5	,	,	PUNCT
arjefm-1222	204	6	adebayo	adebayo	PROPN
arjefm-1222	204	7	,	,	PUNCT
arjefm-1222	204	8	a.	a.	PROPN
arjefm-1222	204	9	o.	o.	PROPN
arjefm-1222	204	10	,	,	PUNCT
arjefm-1222	204	11	&	&	CCONJ
arjefm-1222	204	12	osemene	osemene	NOUN
arjefm-1222	204	13	,	,	PUNCT
arjefm-1222	204	14	o.	o.	PROPN
arjefm-1222	204	15	f.	f.	PROPN
arjefm-1222	204	16	(	(	PUNCT
arjefm-1222	204	17	2020	2020	NUM
arjefm-1222	204	18	)	)	PUNCT
arjefm-1222	204	19	.	.	PUNCT
arjefm-1222	205	1	strategic	strategic	ADJ
arjefm-1222	205	2	cost	cost	NOUN
arjefm-1222	205	3	management	management	NOUN
arjefm-1222	205	4	practices	practice	NOUN
arjefm-1222	205	5	and	and	CCONJ
arjefm-1222	205	6	organizational	organizational	ADJ
arjefm-1222	205	7	performance	performance	NOUN
arjefm-1222	205	8	:	:	PUNCT
arjefm-1222	205	9	a	a	DET
arjefm-1222	205	10	study	study	NOUN
arjefm-1222	205	11	of	of	ADP
arjefm-1222	205	12	manufacturing	manufacturing	NOUN
arjefm-1222	205	13	firms	firm	NOUN
arjefm-1222	205	14	in	in	ADP
arjefm-1222	205	15	nigeria	nigeria	PROPN
arjefm-1222	205	16	.	.	PUNCT
arjefm-1222	206	1	global	global	ADJ
arjefm-1222	206	2	journal	journal	PROPN
arjefm-1222	206	3	of	of	ADP
arjefm-1222	206	4	accounting	accounting	PROPN
arjefm-1222	206	5	&	&	CCONJ
arjefm-1222	206	6	finance	finance	PROPN
arjefm-1222	206	7	(	(	PUNCT
arjefm-1222	206	8	gjaf	gjaf	NOUN
arjefm-1222	206	9	)	)	PUNCT
arjefm-1222	206	10	,	,	PUNCT
arjefm-1222	206	11	4(1	4(1	NOUN
arjefm-1222	206	12	)	)	PUNCT
arjefm-1222	206	13	.	.	PUNCT
arjefm-1222	207	1	aggreh	aggreh	NOUN
arjefm-1222	207	2	,	,	PUNCT
arjefm-1222	207	3	m.	m.	NOUN
arjefm-1222	207	4	,	,	PUNCT
arjefm-1222	207	5	abiahu	abiahu	NOUN
arjefm-1222	207	6	,	,	PUNCT
arjefm-1222	207	7	m.	m.	PROPN
arjefm-1222	207	8	c.	c.	PROPN
arjefm-1222	207	9	,	,	PUNCT
arjefm-1222	207	10	&	&	CCONJ
arjefm-1222	207	11	nworie	nworie	PROPN
arjefm-1222	207	12	,	,	PUNCT
arjefm-1222	207	13	g.	g.	PROPN
arjefm-1222	207	14	o.	o.	PROPN
arjefm-1222	207	15	(	(	PUNCT
arjefm-1222	207	16	2023	2023	NUM
arjefm-1222	207	17	)	)	PUNCT
arjefm-1222	207	18	.	.	PUNCT
arjefm-1222	208	1	cost	cost	NOUN
arjefm-1222	208	2	reduction	reduction	NOUN
arjefm-1222	208	3	and	and	CCONJ
arjefm-1222	208	4	financial	financial	ADJ
arjefm-1222	208	5	performance	performance	NOUN
arjefm-1222	208	6	of	of	ADP
arjefm-1222	208	7	listed	list	VERB
arjefm-1222	208	8	consumer	consumer	NOUN
arjefm-1222	208	9	goods	good	NOUN
arjefm-1222	208	10	firms	firm	NOUN
arjefm-1222	208	11	in	in	ADP
arjefm-1222	208	12	nigeria	nigeria	PROPN
arjefm-1222	208	13	.	.	PUNCT
arjefm-1222	209	1	journal	journal	PROPN
arjefm-1222	209	2	of	of	ADP
arjefm-1222	209	3	banking	banking	NOUN
arjefm-1222	209	4	,	,	PUNCT
arjefm-1222	209	5	11(1	11(1	NUM
arjefm-1222	209	6	)	)	PUNCT
arjefm-1222	209	7	,	,	PUNCT
arjefm-1222	209	8	1	1	NUM
arjefm-1222	209	9	-	-	SYM
arjefm-1222	209	10	38	38	NUM
arjefm-1222	209	11	.	.	PUNCT
arjefm-1222	210	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	210	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1222	211	1	american	american	PROPN
arjefm-1222	211	2	research	research	PROPN
arjefm-1222	211	3	journal	journal	PROPN
arjefm-1222	211	4	of	of	ADP
arjefm-1222	211	5	economics	economic	NOUN
arjefm-1222	211	6	,	,	PUNCT
arjefm-1222	211	7	finance	finance	NOUN
arjefm-1222	211	8	and	and	CCONJ
arjefm-1222	211	9	management	management	NOUN
arjefm-1222	211	10	volume	volume	NOUN
arjefm-1222	211	11	13	13	NUM
arjefm-1222	211	12	issue	issue	NOUN
arjefm-1222	211	13	3	3	NUM
arjefm-1222	211	14	,	,	PUNCT
arjefm-1222	211	15	july	july	PROPN
arjefm-1222	211	16	-	-	PUNCT
arjefm-1222	211	17	september	september	PROPN
arjefm-1222	211	18	2025	2025	NUM
arjefm-1222	211	19	issn	issn	NOUN
arjefm-1222	211	20	:	:	PUNCT
arjefm-1222	211	21	2836	2836	NUM
arjefm-1222	211	22	-	-	SYM
arjefm-1222	211	23	9416	9416	NUM
arjefm-1222	211	24	impact	impact	NOUN
arjefm-1222	211	25	factor	factor	NOUN
arjefm-1222	211	26	:	:	PUNCT
arjefm-1222	211	27	6.41	6.41	NUM
arjefm-1222	211	28	journal	journal	NOUN
arjefm-1222	211	29	homepage	homepage	NOUN
arjefm-1222	211	30	:	:	PUNCT
arjefm-1222	211	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1222	211	32	email	email	NOUN
arjefm-1222	211	33	:	:	PUNCT
arjefm-1222	211	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	211	35	official	official	ADJ
arjefm-1222	211	36	journal	journal	PROPN
arjefm-1222	211	37	of	of	ADP
arjefm-1222	211	38	america	america	PROPN
arjefm-1222	211	39	serial	serial	PROPN
arjefm-1222	211	40	publication	publication	NOUN
arjefm-1222	211	41	american	american	PROPN
arjefm-1222	211	42	research	research	PROPN
arjefm-1222	211	43	journal	journal	PROPN
arjefm-1222	211	44	of	of	ADP
arjefm-1222	211	45	economics	economic	NOUN
arjefm-1222	211	46	,	,	PUNCT
arjefm-1222	211	47	finance	finance	NOUN
arjefm-1222	211	48	and	and	CCONJ
arjefm-1222	211	49	management	management	NOUN
arjefm-1222	211	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1222	211	51	,	,	PUNCT
arjefm-1222	211	52	email	email	NOUN
arjefm-1222	211	53	:	:	PUNCT
arjefm-1222	212	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	212	2	11	11	NUM
arjefm-1222	213	1	|	|	ADV
arjefm-1222	213	2	p	p	X
arjefm-1222	213	3	a	a	DET
arjefm-1222	213	4	g	g	NOUN
arjefm-1222	213	5	e	e	NOUN
arjefm-1222	213	6	akintunde	akintunde	NOUN
arjefm-1222	213	7	,	,	PUNCT
arjefm-1222	213	8	a.	a.	NOUN
arjefm-1222	213	9	,	,	PUNCT
arjefm-1222	213	10	nwabuisi	nwabuisi	VERB
arjefm-1222	213	11	,	,	PUNCT
arjefm-1222	213	12	n.	n.	PROPN
arjefm-1222	213	13	a.	a.	PROPN
arjefm-1222	213	14	,	,	PUNCT
arjefm-1222	213	15	&	&	CCONJ
arjefm-1222	213	16	oyeyemi	oyeyemi	PROPN
arjefm-1222	213	17	,	,	PUNCT
arjefm-1222	213	18	o.	o.	PROPN
arjefm-1222	213	19	g.	g.	PROPN
arjefm-1222	213	20	(	(	PUNCT
arjefm-1222	213	21	2021	2021	NUM
arjefm-1222	213	22	)	)	PUNCT
arjefm-1222	213	23	.	.	PUNCT
arjefm-1222	214	1	financing	finance	VERB
arjefm-1222	214	2	decision	decision	NOUN
arjefm-1222	214	3	and	and	CCONJ
arjefm-1222	214	4	shareholders	shareholder	NOUN
arjefm-1222	214	5	’	'	PUNCT
arjefm-1222	214	6	wealth	wealth	NOUN
arjefm-1222	214	7	maximisation	maximisation	NOUN
arjefm-1222	214	8	of	of	ADP
arjefm-1222	214	9	nigeria	nigeria	PROPN
arjefm-1222	214	10	listed	list	VERB
arjefm-1222	214	11	companies	company	NOUN
arjefm-1222	214	12	.	.	PUNCT
arjefm-1222	215	1	imo	imo	PROPN
arjefm-1222	215	2	state	state	PROPN
arjefm-1222	215	3	university	university	PROPN
arjefm-1222	215	4	business	business	PROPN
arjefm-1222	215	5	&	&	CCONJ
arjefm-1222	215	6	finance	finance	PROPN
arjefm-1222	215	7	journal	journal	PROPN
arjefm-1222	215	8	,	,	PUNCT
arjefm-1222	215	9	12(1	12(1	NUM
arjefm-1222	215	10	)	)	PUNCT
arjefm-1222	215	11	,	,	PUNCT
arjefm-1222	215	12	18	18	NUM
arjefm-1222	215	13	.	.	PUNCT
arjefm-1222	216	1	awotomilusi	awotomilusi	PROPN
arjefm-1222	216	2	,	,	PUNCT
arjefm-1222	216	3	n.	n.	PROPN
arjefm-1222	216	4	s.	s.	PROPN
arjefm-1222	216	5	,	,	PUNCT
arjefm-1222	216	6	isaiah	isaiah	PROPN
arjefm-1222	216	7	,	,	PUNCT
arjefm-1222	216	8	o.	o.	PROPN
arjefm-1222	216	9	o.	o.	PROPN
arjefm-1222	216	10	,	,	PUNCT
arjefm-1222	216	11	esther	esther	PROPN
arjefm-1222	216	12	,	,	PUNCT
arjefm-1222	216	13	i.	i.	PROPN
arjefm-1222	216	14	o.	o.	PROPN
arjefm-1222	216	15	,	,	PUNCT
arjefm-1222	216	16	&	&	CCONJ
arjefm-1222	216	17	yomi	yomi	NOUN
arjefm-1222	216	18	,	,	PUNCT
arjefm-1222	216	19	a.	a.	NOUN
arjefm-1222	216	20	t.	t.	PROPN
arjefm-1222	216	21	(	(	PUNCT
arjefm-1222	216	22	2022	2022	NUM
arjefm-1222	216	23	)	)	PUNCT
arjefm-1222	216	24	.	.	PUNCT
arjefm-1222	217	1	cost	cost	NOUN
arjefm-1222	217	2	structure	structure	NOUN
arjefm-1222	217	3	and	and	CCONJ
arjefm-1222	217	4	financial	financial	ADJ
arjefm-1222	217	5	performance	performance	NOUN
arjefm-1222	217	6	of	of	ADP
arjefm-1222	217	7	quoted	quote	VERB
arjefm-1222	217	8	industrial	industrial	ADJ
arjefm-1222	217	9	goods	good	NOUN
arjefm-1222	217	10	manufacturing	manufacturing	NOUN
arjefm-1222	217	11	companies	company	NOUN
arjefm-1222	217	12	in	in	ADP
arjefm-1222	217	13	nigeria	nigeria	PROPN
arjefm-1222	217	14	.	.	PUNCT
arjefm-1222	218	1	international	international	ADJ
arjefm-1222	218	2	journal	journal	PROPN
arjefm-1222	218	3	of	of	ADP
arjefm-1222	218	4	management	management	NOUN
arjefm-1222	218	5	,	,	PUNCT
arjefm-1222	218	6	accounting	accounting	NOUN
arjefm-1222	218	7	&	&	CCONJ
arjefm-1222	218	8	economics	economic	NOUN
arjefm-1222	218	9	,	,	PUNCT
arjefm-1222	218	10	9(11	9(11	NUM
arjefm-1222	218	11	)	)	PUNCT
arjefm-1222	218	12	.	.	PUNCT
arjefm-1222	219	1	ayeni	ayeni	NOUN
arjefm-1222	219	2	-	-	PUNCT
arjefm-1222	219	3	agbaje	agbaje	NOUN
arjefm-1222	219	4	,	,	PUNCT
arjefm-1222	219	5	r.	r.	PROPN
arjefm-1222	219	6	a.	a.	PROPN
arjefm-1222	219	7	,	,	PUNCT
arjefm-1222	219	8	ogundipe	ogundipe	PROPN
arjefm-1222	219	9	,	,	PUNCT
arjefm-1222	219	10	f.	f.	PROPN
arjefm-1222	219	11	b.	b.	PROPN
arjefm-1222	219	12	,	,	PUNCT
arjefm-1222	219	13	&	&	CCONJ
arjefm-1222	219	14	bamidele	bamidele	PROPN
arjefm-1222	219	15	,	,	PUNCT
arjefm-1222	219	16	v.	v.	ADP
arjefm-1222	219	17	o.	o.	NOUN
arjefm-1222	219	18	(	(	PUNCT
arjefm-1222	219	19	2024	2024	NUM
arjefm-1222	219	20	)	)	PUNCT
arjefm-1222	219	21	.	.	PUNCT
arjefm-1222	220	1	cost	cost	NOUN
arjefm-1222	220	2	reduction	reduction	NOUN
arjefm-1222	220	3	techniques	technique	NOUN
arjefm-1222	220	4	and	and	CCONJ
arjefm-1222	220	5	the	the	DET
arjefm-1222	220	6	productivity	productivity	NOUN
arjefm-1222	220	7	of	of	ADP
arjefm-1222	220	8	listed	list	VERB
arjefm-1222	220	9	manufacturing	manufacturing	NOUN
arjefm-1222	220	10	firms	firm	NOUN
arjefm-1222	220	11	in	in	ADP
arjefm-1222	220	12	nigeria	nigeria	PROPN
arjefm-1222	220	13	.	.	PUNCT
arjefm-1222	221	1	international	international	ADJ
arjefm-1222	221	2	journal	journal	PROPN
arjefm-1222	221	3	of	of	ADP
arjefm-1222	221	4	social	social	ADJ
arjefm-1222	221	5	sciences	sciences	PROPN
arjefm-1222	221	6	and	and	CCONJ
arjefm-1222	221	7	management	management	NOUN
arjefm-1222	221	8	research	research	NOUN
arjefm-1222	221	9	,	,	PUNCT
arjefm-1222	221	10	10(11	10(11	NUM
arjefm-1222	221	11	)	)	PUNCT
arjefm-1222	221	12	,	,	PUNCT
arjefm-1222	221	13	340	340	NUM
arjefm-1222	221	14	-	-	SYM
arjefm-1222	221	15	355	355	NUM
arjefm-1222	221	16	.	.	PUNCT
arjefm-1222	222	1	ayoola	ayoola	PROPN
arjefm-1222	222	2	,	,	PUNCT
arjefm-1222	222	3	j.	j.	PROPN
arjefm-1222	222	4	t.	t.	PROPN
arjefm-1222	222	5	,	,	PUNCT
arjefm-1222	222	6	&	&	CCONJ
arjefm-1222	222	7	odusina	odusina	PROPN
arjefm-1222	222	8	,	,	PUNCT
arjefm-1222	222	9	a.	a.	NOUN
arjefm-1222	222	10	o.	o.	NOUN
arjefm-1222	222	11	(	(	PUNCT
arjefm-1222	222	12	2023	2023	NUM
arjefm-1222	222	13	)	)	PUNCT
arjefm-1222	222	14	.	.	PUNCT
arjefm-1222	223	1	a	a	DET
arjefm-1222	223	2	capital	capital	NOUN
arjefm-1222	223	3	structure	structure	NOUN
arjefm-1222	223	4	&	&	CCONJ
arjefm-1222	223	5	cost	cost	NOUN
arjefm-1222	223	6	efficiency	efficiency	NOUN
arjefm-1222	223	7	in	in	ADP
arjefm-1222	223	8	selected	select	VERB
arjefm-1222	223	9	listed	list	VERB
arjefm-1222	223	10	financial	financial	ADJ
arjefm-1222	223	11	firms	firm	NOUN
arjefm-1222	223	12	in	in	ADP
arjefm-1222	223	13	nigeria	nigeria	PROPN
arjefm-1222	223	14	.	.	PUNCT
arjefm-1222	224	1	economy	economy	NOUN
arjefm-1222	224	2	,	,	PUNCT
arjefm-1222	224	3	business	business	NOUN
arjefm-1222	224	4	and	and	CCONJ
arjefm-1222	224	5	development	development	NOUN
arjefm-1222	224	6	:	:	PUNCT
arjefm-1222	224	7	an	an	DET
arjefm-1222	224	8	international	international	ADJ
arjefm-1222	224	9	journal	journal	NOUN
arjefm-1222	224	10	,	,	PUNCT
arjefm-1222	224	11	4(1	4(1	NOUN
arjefm-1222	224	12	)	)	PUNCT
arjefm-1222	224	13	,	,	PUNCT
arjefm-1222	224	14	19	19	NUM
arjefm-1222	224	15	-	-	SYM
arjefm-1222	224	16	35	35	NUM
arjefm-1222	224	17	.	.	PUNCT
arjefm-1222	225	1	ben	ben	PROPN
arjefm-1222	225	2	-	-	PUNCT
arjefm-1222	225	3	caleb	caleb	PROPN
arjefm-1222	225	4	,	,	PUNCT
arjefm-1222	225	5	e.	e.	PROPN
arjefm-1222	225	6	,	,	PUNCT
arjefm-1222	225	7	otekunrin	otekunrin	PROPN
arjefm-1222	225	8	,	,	PUNCT
arjefm-1222	225	9	a.	a.	NOUN
arjefm-1222	225	10	o.	o.	PROPN
arjefm-1222	225	11	,	,	PUNCT
arjefm-1222	225	12	rasak	rasak	PROPN
arjefm-1222	225	13	,	,	PUNCT
arjefm-1222	225	14	b.	b.	PROPN
arjefm-1222	225	15	,	,	PUNCT
arjefm-1222	225	16	adewara	adewara	PROPN
arjefm-1222	225	17	,	,	PUNCT
arjefm-1222	225	18	s.	s.	PROPN
arjefm-1222	225	19	o.	o.	PROPN
arjefm-1222	225	20	,	,	PUNCT
arjefm-1222	225	21	oladipo	oladipo	NOUN
arjefm-1222	225	22	,	,	PUNCT
arjefm-1222	225	23	o.	o.	PROPN
arjefm-1222	225	24	a.	a.	PROPN
arjefm-1222	225	25	,	,	PUNCT
arjefm-1222	225	26	&	&	CCONJ
arjefm-1222	225	27	eshua	eshua	PROPN
arjefm-1222	225	28	,	,	PUNCT
arjefm-1222	225	29	r.	r.	PROPN
arjefm-1222	225	30	(	(	PUNCT
arjefm-1222	225	31	2019	2019	NUM
arjefm-1222	225	32	)	)	PUNCT
arjefm-1222	225	33	.	.	PUNCT
arjefm-1222	226	1	cost	cost	NOUN
arjefm-1222	226	2	reduction	reduction	NOUN
arjefm-1222	226	3	strategies	strategy	NOUN
arjefm-1222	226	4	and	and	CCONJ
arjefm-1222	226	5	the	the	DET
arjefm-1222	226	6	growth	growth	NOUN
arjefm-1222	226	7	of	of	ADP
arjefm-1222	226	8	selected	select	VERB
arjefm-1222	226	9	manufacturing	manufacturing	NOUN
arjefm-1222	226	10	companies	company	NOUN
arjefm-1222	226	11	in	in	ADP
arjefm-1222	226	12	nigeria	nigeria	PROPN
arjefm-1222	226	13	.	.	PUNCT
arjefm-1222	227	1	international	international	ADJ
arjefm-1222	227	2	journal	journal	PROPN
arjefm-1222	227	3	of	of	ADP
arjefm-1222	227	4	mechanical	mechanical	ADJ
arjefm-1222	227	5	engineering	engineering	NOUN
arjefm-1222	227	6	and	and	CCONJ
arjefm-1222	227	7	technology	technology	NOUN
arjefm-1222	227	8	(	(	PUNCT
arjefm-1222	227	9	ijmet	ijmet	NOUN
arjefm-1222	227	10	)	)	PUNCT
arjefm-1222	227	11	,	,	PUNCT
arjefm-1222	227	12	10(3	10(3	NUM
arjefm-1222	227	13	)	)	PUNCT
arjefm-1222	227	14	,	,	PUNCT
arjefm-1222	227	15	305	305	NUM
arjefm-1222	227	16	-	-	SYM
arjefm-1222	227	17	312	312	NUM
arjefm-1222	227	18	.	.	PUNCT
arjefm-1222	228	1	ezejiofor	ezejiofor	PROPN
arjefm-1222	228	2	,	,	PUNCT
arjefm-1222	228	3	r.	r.	PROPN
arjefm-1222	228	4	a.	a.	PROPN
arjefm-1222	228	5	,	,	PUNCT
arjefm-1222	228	6	nwakoby	nwakoby	NOUN
arjefm-1222	228	7	,	,	PUNCT
arjefm-1222	228	8	n.	n.	PROPN
arjefm-1222	228	9	p.	p.	PROPN
arjefm-1222	228	10	,	,	PUNCT
arjefm-1222	228	11	&	&	CCONJ
arjefm-1222	228	12	okoye	okoye	PROPN
arjefm-1222	228	13	,	,	PUNCT
arjefm-1222	228	14	j.	j.	PROPN
arjefm-1222	228	15	f.	f.	PROPN
arjefm-1222	228	16	n.	n.	PROPN
arjefm-1222	228	17	(	(	PUNCT
arjefm-1222	228	18	2015	2015	NUM
arjefm-1222	228	19	)	)	PUNCT
arjefm-1222	228	20	.	.	PUNCT
arjefm-1222	229	1	analysis	analysis	NOUN
arjefm-1222	229	2	of	of	ADP
arjefm-1222	229	3	cost	cost	NOUN
arjefm-1222	229	4	management	management	NOUN
arjefm-1222	229	5	on	on	ADP
arjefm-1222	229	6	performance	performance	NOUN
arjefm-1222	229	7	of	of	ADP
arjefm-1222	229	8	corporate	corporate	ADJ
arjefm-1222	229	9	firms	firm	NOUN
arjefm-1222	229	10	in	in	ADP
arjefm-1222	229	11	nigeria	nigeria	PROPN
arjefm-1222	229	12	.	.	PUNCT
arjefm-1222	230	1	scholars	scholar	NOUN
arjefm-1222	230	2	journal	journal	PROPN
arjefm-1222	230	3	of	of	ADP
arjefm-1222	230	4	economics	economic	NOUN
arjefm-1222	230	5	,	,	PUNCT
arjefm-1222	230	6	business	business	NOUN
arjefm-1222	230	7	and	and	CCONJ
arjefm-1222	230	8	management	management	NOUN
arjefm-1222	230	9	,	,	PUNCT
arjefm-1222	230	10	2(12	2(12	NUM
arjefm-1222	230	11	)	)	PUNCT
arjefm-1222	230	12	,	,	PUNCT
arjefm-1222	230	13	1137	1137	NUM
arjefm-1222	230	14	-	-	SYM
arjefm-1222	230	15	1142	1142	NUM
arjefm-1222	230	16	.	.	PUNCT
arjefm-1222	231	1	fadare	fadare	VERB
arjefm-1222	231	2	,	,	PUNCT
arjefm-1222	231	3	t.	t.	PROPN
arjefm-1222	231	4	v.	v.	PROPN
arjefm-1222	231	5	,	,	PUNCT
arjefm-1222	231	6	&	&	CCONJ
arjefm-1222	231	7	adegbie	adegbie	PROPN
arjefm-1222	231	8	,	,	PUNCT
arjefm-1222	231	9	f.	f.	PROPN
arjefm-1222	231	10	f.	f.	PROPN
arjefm-1222	231	11	(	(	PUNCT
arjefm-1222	231	12	2020	2020	NUM
arjefm-1222	231	13	)	)	PUNCT
arjefm-1222	231	14	.	.	PUNCT
arjefm-1222	232	1	cost	cost	NOUN
arjefm-1222	232	2	management	management	NOUN
arjefm-1222	232	3	and	and	CCONJ
arjefm-1222	232	4	financial	financial	ADJ
arjefm-1222	232	5	performance	performance	NOUN
arjefm-1222	232	6	of	of	ADP
arjefm-1222	232	7	consumer	consumer	NOUN
arjefm-1222	232	8	goods	good	NOUN
arjefm-1222	232	9	companies	company	NOUN
arjefm-1222	232	10	quoted	quote	VERB
arjefm-1222	232	11	in	in	ADP
arjefm-1222	232	12	nigeria	nigeria	PROPN
arjefm-1222	232	13	.	.	PUNCT
arjefm-1222	233	1	international	international	ADJ
arjefm-1222	233	2	journal	journal	PROPN
arjefm-1222	233	3	of	of	ADP
arjefm-1222	233	4	scientific	scientific	ADJ
arjefm-1222	233	5	and	and	CCONJ
arjefm-1222	233	6	research	research	NOUN
arjefm-1222	233	7	publications	publication	NOUN
arjefm-1222	233	8	,	,	PUNCT
arjefm-1222	233	9	10(8	10(8	NOUN
arjefm-1222	233	10	)	)	PUNCT
arjefm-1222	233	11	,	,	PUNCT
arjefm-1222	233	12	82–90	82–90	NUM
arjefm-1222	233	13	.	.	PUNCT
arjefm-1222	234	1	https://doi.org/10.29322/ijsrp.10.08.2020.p10413	https://doi.org/10.29322/ijsrp.10.08.2020.p10413	PROPN
arjefm-1222	234	2	fernando	fernando	PROPN
arjefm-1222	234	3	,	,	PUNCT
arjefm-1222	234	4	j.	j.	PROPN
arjefm-1222	234	5	(	(	PUNCT
arjefm-1222	234	6	2024	2024	NUM
arjefm-1222	234	7	,	,	PUNCT
arjefm-1222	234	8	may	may	AUX
arjefm-1222	234	9	22	22	NUM
arjefm-1222	234	10	)	)	PUNCT
arjefm-1222	234	11	.	.	PUNCT
arjefm-1222	235	1	cost	cost	NOUN
arjefm-1222	235	2	of	of	ADP
arjefm-1222	235	3	goods	good	NOUN
arjefm-1222	235	4	sold	sell	VERB
arjefm-1222	235	5	(	(	PUNCT
arjefm-1222	235	6	cogs	cog	NOUN
arjefm-1222	235	7	)	)	PUNCT
arjefm-1222	235	8	explained	explain	VERB
arjefm-1222	235	9	with	with	ADP
arjefm-1222	235	10	methods	method	NOUN
arjefm-1222	235	11	to	to	PART
arjefm-1222	235	12	calculate	calculate	VERB
arjefm-1222	235	13	it	it	PRON
arjefm-1222	235	14	.	.	PUNCT
arjefm-1222	236	1	investopedia	investopedia	PROPN
arjefm-1222	236	2	.	.	PUNCT
arjefm-1222	237	1	https://www.investopedia.com/terms/c/cogs.asp	https://www.investopedia.com/terms/c/cogs.asp	NOUN
arjefm-1222	237	2	held	hold	VERB
arjefm-1222	237	3	,	,	PUNCT
arjefm-1222	237	4	p.	p.	PROPN
arjefm-1222	237	5	j.	j.	PROPN
arjefm-1222	237	6	,	,	PUNCT
arjefm-1222	237	7	bragg	bragg	PROPN
arjefm-1222	237	8	-	-	PUNCT
arjefm-1222	237	9	gresham	gresham	PROPN
arjefm-1222	237	10	,	,	PUNCT
arjefm-1222	237	11	j.	j.	PROPN
arjefm-1222	237	12	l.	l.	PROPN
arjefm-1222	237	13	,	,	PUNCT
arjefm-1222	237	14	peters	peters	PROPN
arjefm-1222	237	15	,	,	PUNCT
arjefm-1222	237	16	t.	t.	PROPN
arjefm-1222	237	17	g.	g.	PROPN
arjefm-1222	237	18	,	,	PUNCT
arjefm-1222	237	19	mccormick	mccormick	PROPN
arjefm-1222	237	20	,	,	PUNCT
arjefm-1222	237	21	f.	f.	PROPN
arjefm-1222	237	22	,	,	PUNCT
arjefm-1222	237	23	chertow	chertow	NOUN
arjefm-1222	237	24	,	,	PUNCT
arjefm-1222	237	25	g.	g.	PROPN
arjefm-1222	237	26	,	,	PUNCT
arjefm-1222	237	27	vaughan	vaughan	PROPN
arjefm-1222	237	28	,	,	PUNCT
arjefm-1222	237	29	w.	w.	PROPN
arjefm-1222	237	30	p.	p.	PROPN
arjefm-1222	237	31	,	,	PUNCT
arjefm-1222	237	32	&	&	CCONJ
arjefm-1222	237	33	roberts	roberts	PROPN
arjefm-1222	237	34	,	,	PUNCT
arjefm-1222	238	1	j.	j.	PROPN
arjefm-1222	238	2	p.	p.	PROPN
arjefm-1222	238	3	(	(	PUNCT
arjefm-1222	238	4	2021	2021	NUM
arjefm-1222	238	5	)	)	PUNCT
arjefm-1222	238	6	.	.	PUNCT
arjefm-1222	239	1	cost	cost	NOUN
arjefm-1222	239	2	structures	structure	NOUN
arjefm-1222	239	3	of	of	ADP
arjefm-1222	239	4	us	us	PROPN
arjefm-1222	239	5	organ	organ	NOUN
arjefm-1222	239	6	procurement	procurement	NOUN
arjefm-1222	239	7	organizations	organization	NOUN
arjefm-1222	239	8	.	.	PUNCT
arjefm-1222	240	1	transplantation	transplantation	NOUN
arjefm-1222	240	2	,	,	PUNCT
arjefm-1222	240	3	105(12	105(12	NUM
arjefm-1222	240	4	)	)	PUNCT
arjefm-1222	240	5	,	,	PUNCT
arjefm-1222	240	6	2612	2612	NUM
arjefm-1222	240	7	-	-	SYM
arjefm-1222	240	8	2619	2619	NUM
arjefm-1222	240	9	.	.	PUNCT
arjefm-1222	241	1	kelwig	kelwig	PROPN
arjefm-1222	241	2	,	,	PUNCT
arjefm-1222	241	3	d.	d.	PROPN
arjefm-1222	241	4	(	(	PUNCT
arjefm-1222	241	5	2022	2022	NUM
arjefm-1222	241	6	,	,	PUNCT
arjefm-1222	241	7	march	march	PROPN
arjefm-1222	241	8	8)	8)	NUM
arjefm-1222	241	9	.	.	PUNCT
arjefm-1222	242	1	cost	cost	NOUN
arjefm-1222	242	2	of	of	ADP
arjefm-1222	242	3	sales	sale	NOUN
arjefm-1222	242	4	:	:	PUNCT
arjefm-1222	242	5	definition	definition	NOUN
arjefm-1222	242	6	,	,	PUNCT
arjefm-1222	242	7	formula	formula	NOUN
arjefm-1222	242	8	,	,	PUNCT
arjefm-1222	242	9	and	and	CCONJ
arjefm-1222	242	10	ways	way	NOUN
arjefm-1222	242	11	to	to	PART
arjefm-1222	242	12	lower	lower	VERB
arjefm-1222	242	13	it	it	PRON
arjefm-1222	242	14	.	.	PUNCT
arjefm-1222	243	1	zendesk	zendesk	PROPN
arjefm-1222	243	2	.	.	PUNCT
arjefm-1222	244	1	https://www.zendesk.com/blog/5-ways-to-reduce-cost-of-sales/	https://www.zendesk.com/blog/5-ways-to-reduce-cost-of-sales/	NOUN
arjefm-1222	244	2	#	#	NOUN
arjefm-1222	244	3	nwaobia	nwaobia	NOUN
arjefm-1222	244	4	,	,	PUNCT
arjefm-1222	244	5	a.	a.	NOUN
arjefm-1222	244	6	n.	n.	PROPN
arjefm-1222	244	7	,	,	PUNCT
arjefm-1222	244	8	&	&	CCONJ
arjefm-1222	244	9	ajayi	ajayi	PROPN
arjefm-1222	244	10	,	,	PUNCT
arjefm-1222	244	11	a.	a.	NOUN
arjefm-1222	244	12	(	(	PUNCT
arjefm-1222	244	13	2020	2020	NUM
arjefm-1222	244	14	)	)	PUNCT
arjefm-1222	244	15	.	.	PUNCT
arjefm-1222	245	1	financial	financial	ADJ
arjefm-1222	245	2	reporting	reporting	NOUN
arjefm-1222	245	3	quality	quality	NOUN
arjefm-1222	245	4	and	and	CCONJ
arjefm-1222	245	5	shareholders	shareholder	NOUN
arjefm-1222	245	6	’	'	PUNCT
arjefm-1222	245	7	wealth	wealth	NOUN
arjefm-1222	245	8	maximization	maximization	NOUN
arjefm-1222	245	9	:	:	PUNCT
arjefm-1222	245	10	evidence	evidence	NOUN
arjefm-1222	245	11	from	from	ADP
arjefm-1222	245	12	listed	list	VERB
arjefm-1222	245	13	companies	company	NOUN
arjefm-1222	245	14	in	in	ADP
arjefm-1222	245	15	nigeria	nigeria	PROPN
arjefm-1222	245	16	.	.	PUNCT
arjefm-1222	246	1	european	european	PROPN
arjefm-1222	246	2	journal	journal	PROPN
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arjefm-1222	246	10	,	,	PUNCT
arjefm-1222	246	11	8(6	8(6	NUM
arjefm-1222	246	12	)	)	PUNCT
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arjefm-1222	248	5	research	research	PROPN
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arjefm-1222	248	8	economics	economic	NOUN
arjefm-1222	248	9	,	,	PUNCT
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arjefm-1222	248	11	and	and	CCONJ
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arjefm-1222	248	14	13	13	NUM
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arjefm-1222	248	16	3	3	NUM
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arjefm-1222	248	23	:	:	PUNCT
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arjefm-1222	248	25	-	-	SYM
arjefm-1222	248	26	9416	9416	NUM
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arjefm-1222	248	28	factor	factor	NOUN
arjefm-1222	248	29	:	:	PUNCT
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arjefm-1222	248	33	:	:	PUNCT
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arjefm-1222	248	36	:	:	PUNCT
arjefm-1222	248	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1222	248	38	official	official	ADJ
arjefm-1222	248	39	journal	journal	PROPN
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arjefm-1222	248	41	america	america	PROPN
arjefm-1222	248	42	serial	serial	PROPN
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arjefm-1222	248	44	american	american	PROPN
arjefm-1222	248	45	research	research	PROPN
arjefm-1222	248	46	journal	journal	PROPN
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arjefm-1222	248	48	economics	economic	NOUN
arjefm-1222	248	49	,	,	PUNCT
arjefm-1222	248	50	finance	finance	NOUN
arjefm-1222	248	51	and	and	CCONJ
arjefm-1222	248	52	management	management	NOUN
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arjefm-1222	248	54	,	,	PUNCT
arjefm-1222	248	55	email	email	NOUN
arjefm-1222	248	56	:	:	PUNCT
arjefm-1222	248	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1222	248	58	12	12	NUM
arjefm-1222	249	1	|	|	ADV
arjefm-1222	249	2	p	p	X
arjefm-1222	249	3	a	a	DET
arjefm-1222	249	4	g	g	PROPN
arjefm-1222	249	5	e	e	PROPN
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arjefm-1222	249	7	,	,	PUNCT
arjefm-1222	249	8	i.	i.	PROPN
arjefm-1222	249	9	a.	a.	PROPN
arjefm-1222	249	10	,	,	PUNCT
arjefm-1222	249	11	uguru	uguru	PROPN
arjefm-1222	249	12	,	,	PUNCT
arjefm-1222	249	13	l.	l.	PROPN
arjefm-1222	249	14	c.	c.	PROPN
arjefm-1222	249	15	,	,	PUNCT
arjefm-1222	249	16	&	&	CCONJ
arjefm-1222	249	17	chukwu	chukwu	PROPN
arjefm-1222	249	18	,	,	PUNCT
arjefm-1222	249	19	u.	u.	PROPN
arjefm-1222	249	20	c.	c.	PROPN
arjefm-1222	249	21	(	(	PUNCT
arjefm-1222	249	22	2023	2023	NUM
arjefm-1222	249	23	)	)	PUNCT
arjefm-1222	249	24	.	.	PUNCT
arjefm-1222	250	1	effect	effect	NOUN
arjefm-1222	250	2	of	of	ADP
arjefm-1222	250	3	cost	cost	NOUN
arjefm-1222	250	4	control	control	NOUN
arjefm-1222	250	5	on	on	ADP
arjefm-1222	250	6	corporate	corporate	ADJ
arjefm-1222	250	7	performance	performance	NOUN
arjefm-1222	250	8	:	:	PUNCT
arjefm-1222	250	9	evidence	evidence	NOUN
arjefm-1222	250	10	from	from	ADP
arjefm-1222	250	11	selected	select	VERB
arjefm-1222	250	12	listed	list	VERB
arjefm-1222	250	13	brewery	brewery	NOUN
arjefm-1222	250	14	firms	firm	NOUN
arjefm-1222	250	15	in	in	ADP
arjefm-1222	250	16	nigeria	nigeria	PROPN
arjefm-1222	250	17	.	.	PUNCT
arjefm-1222	251	1	journal	journal	PROPN
arjefm-1222	251	2	of	of	ADP
arjefm-1222	251	3	accounting	accounting	NOUN
arjefm-1222	251	4	and	and	CCONJ
arjefm-1222	251	5	financial	financial	ADJ
arjefm-1222	251	6	management	management	NOUN
arjefm-1222	251	7	,	,	PUNCT
arjefm-1222	251	8	9(5	9(5	NUM
arjefm-1222	251	9	)	)	PUNCT
arjefm-1222	251	10	,	,	PUNCT
arjefm-1222	251	11	77	77	NUM
arjefm-1222	251	12	.	.	PUNCT
arjefm-1222	252	1	omah	omah	PROPN
arjefm-1222	252	2	,	,	PUNCT
arjefm-1222	252	3	p.	p.	NOUN
arjefm-1222	252	4	c.	c.	PROPN
arjefm-1222	252	5	(	(	PUNCT
arjefm-1222	252	6	2023	2023	NUM
arjefm-1222	252	7	)	)	PUNCT
arjefm-1222	252	8	.	.	PUNCT
arjefm-1222	253	1	cost	cost	NOUN
arjefm-1222	253	2	reduction	reduction	NOUN
arjefm-1222	253	3	strategies	strategy	NOUN
arjefm-1222	253	4	and	and	CCONJ
arjefm-1222	253	5	performance	performance	NOUN
arjefm-1222	253	6	of	of	ADP
arjefm-1222	253	7	manufacturing	manufacture	VERB
arjefm-1222	253	8	companies	company	NOUN
arjefm-1222	253	9	in	in	ADP
arjefm-1222	253	10	nigeria	nigeria	PROPN
arjefm-1222	253	11	.	.	PUNCT
arjefm-1222	254	1	bw	bw	PROPN
arjefm-1222	254	2	academic	academic	ADJ
arjefm-1222	254	3	journal	journal	NOUN
arjefm-1222	254	4	,	,	PUNCT
arjefm-1222	254	5	18	18	NUM
arjefm-1222	254	6	-	-	SYM
arjefm-1222	254	7	18	18	NUM
arjefm-1222	254	8	.	.	PUNCT
arjefm-1222	254	9	oyedokun	oyedokun	NOUN
arjefm-1222	254	10	,	,	PUNCT
arjefm-1222	254	11	g.	g.	PROPN
arjefm-1222	254	12	e.	e.	PROPN
arjefm-1222	254	13	,	,	PUNCT
arjefm-1222	254	14	tomomewo	tomomewo	PROPN
arjefm-1222	254	15	,	,	PUNCT
arjefm-1222	254	16	a.	a.	NOUN
arjefm-1222	254	17	o.	o.	PROPN
arjefm-1222	254	18	,	,	PUNCT
arjefm-1222	254	19	&	&	CCONJ
arjefm-1222	254	20	owolabi	owolabi	NOUN
arjefm-1222	254	21	,	,	PUNCT
arjefm-1222	254	22	s.	s.	PROPN
arjefm-1222	254	23	a.	a.	PROPN
arjefm-1222	254	24	(	(	PUNCT
arjefm-1222	254	25	2019	2019	NUM
arjefm-1222	254	26	)	)	PUNCT
arjefm-1222	254	27	.	.	PUNCT
arjefm-1222	255	1	cost	cost	NOUN
arjefm-1222	255	2	control	control	NOUN
arjefm-1222	255	3	and	and	CCONJ
arjefm-1222	255	4	profitability	profitability	NOUN
arjefm-1222	255	5	of	of	ADP
arjefm-1222	255	6	selected	select	VERB
arjefm-1222	255	7	manufacturing	manufacturing	NOUN
arjefm-1222	255	8	companies	company	NOUN
arjefm-1222	255	9	in	in	ADP
arjefm-1222	255	10	nigeria	nigeria	PROPN
arjefm-1222	255	11	.	.	PUNCT
arjefm-1222	256	1	journal	journal	PROPN
arjefm-1222	256	2	of	of	ADP
arjefm-1222	256	3	accounting	accounting	NOUN
arjefm-1222	256	4	and	and	CCONJ
arjefm-1222	256	5	strategic	strategic	ADJ
arjefm-1222	256	6	finance	finance	NOUN
arjefm-1222	256	7	,	,	PUNCT
arjefm-1222	256	8	2(1	2(1	NUM
arjefm-1222	256	9	)	)	PUNCT
arjefm-1222	256	10	,	,	PUNCT
arjefm-1222	256	11	1433	1433	NUM
arjefm-1222	256	12	.	.	PUNCT
arjefm-1222	257	1	roomi	roomi	NOUN
arjefm-1222	257	2	,	,	PUNCT
arjefm-1222	257	3	m.	m.	NOUN
arjefm-1222	257	4	a.	a.	NOUN
arjefm-1222	257	5	(	(	PUNCT
arjefm-1222	257	6	2024	2024	NUM
arjefm-1222	257	7	)	)	PUNCT
arjefm-1222	257	8	.	.	PUNCT
arjefm-1222	258	1	strategic	strategic	ADJ
arjefm-1222	258	2	cost	cost	NOUN
arjefm-1222	258	3	management	management	NOUN
arjefm-1222	258	4	in	in	ADP
arjefm-1222	258	5	a	a	DET
arjefm-1222	258	6	competitive	competitive	ADJ
arjefm-1222	258	7	landscape	landscape	NOUN
arjefm-1222	258	8	:	:	PUNCT
arjefm-1222	258	9	optimizing	optimize	VERB
arjefm-1222	258	10	costs	cost	NOUN
arjefm-1222	258	11	,	,	PUNCT
arjefm-1222	258	12	driving	driving	NOUN
arjefm-1222	258	13	value	value	NOUN
arjefm-1222	258	14	,	,	PUNCT
arjefm-1222	258	15	and	and	CCONJ
arjefm-1222	258	16	achieving	achieve	VERB
arjefm-1222	258	17	sustainable	sustainable	ADJ
arjefm-1222	258	18	advantage	advantage	NOUN
arjefm-1222	258	19	.	.	PUNCT
arjefm-1222	259	1	research	research	NOUN
arjefm-1222	259	2	studies	study	NOUN
arjefm-1222	259	3	of	of	ADP
arjefm-1222	259	4	business	business	NOUN
arjefm-1222	259	5	,	,	PUNCT
arjefm-1222	259	6	2(01	2(01	NUM
arjefm-1222	259	7	)	)	PUNCT
arjefm-1222	259	8	,	,	PUNCT
arjefm-1222	259	9	10	10	NUM
arjefm-1222	259	10	-	-	SYM
arjefm-1222	259	11	19	19	NUM
arjefm-1222	259	12	.	.	PUNCT
arjefm-1222	260	1	rounaghi	rounaghi	PROPN
arjefm-1222	260	2	,	,	PUNCT
arjefm-1222	260	3	m.	m.	NOUN
arjefm-1222	260	4	m.	m.	NOUN
arjefm-1222	260	5	,	,	PUNCT
arjefm-1222	260	6	jarrar	jarrar	NOUN
arjefm-1222	260	7	,	,	PUNCT
arjefm-1222	260	8	h.	h.	PROPN
arjefm-1222	260	9	,	,	PUNCT
arjefm-1222	260	10	&	&	CCONJ
arjefm-1222	260	11	dana	dana	PROPN
arjefm-1222	260	12	,	,	PUNCT
arjefm-1222	260	13	l.	l.	PROPN
arjefm-1222	260	14	p.	p.	PROPN
arjefm-1222	260	15	(	(	PUNCT
arjefm-1222	260	16	2021	2021	NUM
arjefm-1222	260	17	)	)	PUNCT
arjefm-1222	260	18	.	.	PUNCT
arjefm-1222	261	1	implementation	implementation	NOUN
arjefm-1222	261	2	of	of	ADP
arjefm-1222	261	3	strategic	strategic	ADJ
arjefm-1222	261	4	cost	cost	NOUN
arjefm-1222	261	5	management	management	NOUN
arjefm-1222	261	6	in	in	ADP
arjefm-1222	261	7	manufacturing	manufacturing	NOUN
arjefm-1222	261	8	companies	company	NOUN
arjefm-1222	261	9	:	:	PUNCT
arjefm-1222	261	10	overcoming	overcome	VERB
arjefm-1222	261	11	costs	cost	VERB
arjefm-1222	261	12	stickiness	stickiness	NOUN
arjefm-1222	261	13	and	and	CCONJ
arjefm-1222	261	14	increasing	increase	VERB
arjefm-1222	261	15	corporate	corporate	ADJ
arjefm-1222	261	16	sustainability	sustainability	NOUN
arjefm-1222	261	17	.	.	PUNCT
arjefm-1222	262	1	future	future	ADJ
arjefm-1222	262	2	business	business	NOUN
arjefm-1222	262	3	journal	journal	NOUN
arjefm-1222	262	4	,	,	PUNCT
arjefm-1222	262	5	7	7	NUM
arjefm-1222	262	6	,	,	PUNCT
arjefm-1222	262	7	1	1	NUM
arjefm-1222	262	8	-	-	SYM
arjefm-1222	262	9	8	8	NUM
arjefm-1222	262	10	.	.	PUNCT
arjefm-1222	262	11	sekyi	sekyi	PROPN
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arjefm-1222	262	13	s.	s.	PROPN
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arjefm-1222	262	15	(	(	PUNCT
arjefm-1222	262	16	2022	2022	NUM
arjefm-1222	262	17	)	)	PUNCT
arjefm-1222	262	18	.	.	PUNCT
arjefm-1222	263	1	cost	cost	NOUN
arjefm-1222	263	2	control	control	NOUN
arjefm-1222	263	3	and	and	CCONJ
arjefm-1222	263	4	growth	growth	NOUN
arjefm-1222	263	5	of	of	ADP
arjefm-1222	263	6	listed	list	VERB
arjefm-1222	263	7	manufacturing	manufacturing	NOUN
arjefm-1222	263	8	firms	firm	NOUN
arjefm-1222	263	9	in	in	ADP
arjefm-1222	263	10	ghana	ghana	PROPN
arjefm-1222	263	11	:	:	PUNCT
arjefm-1222	263	12	the	the	DET
arjefm-1222	263	13	moderating	moderate	VERB
arjefm-1222	263	14	role	role	NOUN
arjefm-1222	263	15	of	of	ADP
arjefm-1222	263	16	pricing	pricing	NOUN
arjefm-1222	263	17	strategy	strategy	NOUN
arjefm-1222	263	18	(	(	PUNCT
arjefm-1222	263	19	doctoral	doctoral	ADJ
arjefm-1222	263	20	dissertation	dissertation	NOUN
arjefm-1222	263	21	,	,	PUNCT
arjefm-1222	263	22	university	university	NOUN
arjefm-1222	263	23	of	of	ADP
arjefm-1222	263	24	cape	cape	PROPN
arjefm-1222	263	25	coast	coast	PROPN
arjefm-1222	263	26	)	)	PUNCT
arjefm-1222	263	27	.	.	PUNCT
arjefm-1222	264	1	temitope	temitope	NOUN
arjefm-1222	264	2	,	,	PUNCT
arjefm-1222	264	3	a.	a.	PROPN
arjefm-1222	264	4	l.	l.	PROPN
arjefm-1222	264	5	(	(	PUNCT
arjefm-1222	264	6	2024	2024	NUM
arjefm-1222	264	7	)	)	PUNCT
arjefm-1222	264	8	.	.	PUNCT
arjefm-1222	265	1	cost	cost	NOUN
arjefm-1222	265	2	control	control	NOUN
arjefm-1222	265	3	and	and	CCONJ
arjefm-1222	265	4	reduction	reduction	NOUN
arjefm-1222	265	5	,	,	PUNCT
arjefm-1222	265	6	management	management	NOUN
arjefm-1222	265	7	and	and	CCONJ
arjefm-1222	265	8	financial	financial	ADJ
arjefm-1222	265	9	performance	performance	NOUN
arjefm-1222	265	10	of	of	ADP
arjefm-1222	265	11	listed	list	VERB
arjefm-1222	265	12	manufacturing	manufacturing	NOUN
arjefm-1222	265	13	firms	firm	NOUN
arjefm-1222	265	14	in	in	ADP
arjefm-1222	265	15	nigeria	nigeria	PROPN
arjefm-1222	265	16	.	.	PUNCT
arjefm-1222	266	1	journal	journal	PROPN
arjefm-1222	266	2	of	of	ADP
arjefm-1222	266	3	accounting	accounting	NOUN
arjefm-1222	266	4	and	and	CCONJ
arjefm-1222	266	5	financial	financial	ADJ
arjefm-1222	266	6	management	management	NOUN
arjefm-1222	266	7	,	,	PUNCT
arjefm-1222	266	8	10(1	10(1	NUM
arjefm-1222	266	9	)	)	PUNCT
arjefm-1222	266	10	,	,	PUNCT
arjefm-1222	266	11	1	1	NUM
arjefm-1222	266	12	–	–	SYM
arjefm-1222	266	13	17	17	NUM
arjefm-1222	266	14	.	.	PUNCT
arjefm-1222	267	1	thapayom	thapayom	PROPN
arjefm-1222	267	2	,	,	PUNCT
arjefm-1222	267	3	a.	a.	NOUN
arjefm-1222	267	4	(	(	PUNCT
arjefm-1222	267	5	2021	2021	NUM
arjefm-1222	267	6	)	)	PUNCT
arjefm-1222	267	7	.	.	PUNCT
arjefm-1222	268	1	strategic	strategic	ADJ
arjefm-1222	268	2	cost	cost	NOUN
arjefm-1222	268	3	management	management	NOUN
arjefm-1222	268	4	as	as	ADP
arjefm-1222	268	5	a	a	DET
arjefm-1222	268	6	valuable	valuable	ADJ
arjefm-1222	268	7	approach	approach	NOUN
arjefm-1222	268	8	for	for	ADP
arjefm-1222	268	9	achieving	achieve	VERB
arjefm-1222	268	10	organizational	organizational	ADJ
arjefm-1222	268	11	sustainability	sustainability	NOUN
arjefm-1222	268	12	:	:	PUNCT
arjefm-1222	268	13	evidence	evidence	NOUN
arjefm-1222	268	14	from	from	ADP
arjefm-1222	268	15	industrial	industrial	ADJ
arjefm-1222	268	16	businesses	business	NOUN
arjefm-1222	268	17	in	in	ADP
arjefm-1222	268	18	rayong	rayong	PROPN
arjefm-1222	268	19	.	.	PUNCT
arjefm-1222	269	1	journal	journal	PROPN
arjefm-1222	269	2	of	of	ADP
arjefm-1222	269	3	accounting	accounting	NOUN
arjefm-1222	269	4	profession	profession	NOUN
arjefm-1222	269	5	,	,	PUNCT
arjefm-1222	269	6	17(53	17(53	NUM
arjefm-1222	269	7	)	)	PUNCT
arjefm-1222	269	8	,	,	PUNCT
arjefm-1222	269	9	98	98	NUM
arjefm-1222	269	10	-	-	SYM
arjefm-1222	269	11	125	125	NUM
arjefm-1222	269	12	.	.	PUNCT
arjefm-1222	270	1	umelo	umelo	PROPN
arjefm-1222	270	2	,	,	PUNCT
arjefm-1222	270	3	n.	n.	PROPN
arjefm-1222	270	4	d.	d.	PROPN
arjefm-1222	270	5	,	,	PUNCT
arjefm-1222	270	6	ibanichuka	ibanichuka	PROPN
arjefm-1222	270	7	,	,	PUNCT
arjefm-1222	270	8	e.	e.	PROPN
arjefm-1222	270	9	a.	a.	PROPN
arjefm-1222	270	10	l.	l.	PROPN
arjefm-1222	270	11	,	,	PUNCT
arjefm-1222	270	12	&	&	CCONJ
arjefm-1222	270	13	ignatius	ignatius	PROPN
arjefm-1222	270	14	,	,	PUNCT
arjefm-1222	270	15	u.	u.	NOUN
arjefm-1222	270	16	(	(	PUNCT
arjefm-1222	270	17	2021	2021	NUM
arjefm-1222	270	18	)	)	PUNCT
arjefm-1222	270	19	.	.	PUNCT
arjefm-1222	271	1	strategic	strategic	ADJ
arjefm-1222	271	2	management	management	NOUN
arjefm-1222	271	3	accounting	accounting	NOUN
arjefm-1222	271	4	practices	practice	NOUN
arjefm-1222	271	5	and	and	CCONJ
arjefm-1222	271	6	return	return	VERB
arjefm-1222	271	7	on	on	ADP
arjefm-1222	271	8	equity	equity	NOUN
arjefm-1222	271	9	of	of	ADP
arjefm-1222	271	10	quoted	quote	VERB
arjefm-1222	271	11	manufacturing	manufacturing	NOUN
arjefm-1222	271	12	firms	firm	NOUN
arjefm-1222	271	13	in	in	ADP
arjefm-1222	271	14	nigeria	nigeria	PROPN
arjefm-1222	271	15	.	.	PUNCT
arjefm-1222	272	1	international	international	ADJ
arjefm-1222	272	2	journal	journal	PROPN
arjefm-1222	272	3	of	of	ADP
arjefm-1222	272	4	business	business	PROPN
arjefm-1222	272	5	&	&	CCONJ
arjefm-1222	272	6	law	law	PROPN
arjefm-1222	272	7	research	research	NOUN
arjefm-1222	272	8	,	,	PUNCT
arjefm-1222	272	9	9(4	9(4	NUM
arjefm-1222	272	10	)	)	PUNCT
arjefm-1222	272	11	,	,	PUNCT
arjefm-1222	272	12	120	120	NUM
arjefm-1222	272	13	-	-	SYM
arjefm-1222	272	14	130	130	NUM
arjefm-1222	272	15	.	.	PUNCT
arjefm-1222	273	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1222	273	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X