id	sid	tid	token	lemma	pos
abrj-173	1	1	31	31	NUM
abrj-173	1	2	©	©	ADP
abrj-173	1	3	2024	2024	NUM
abrj-173	1	4	by	by	ADP
abrj-173	1	5	the	the	DET
abrj-173	1	6	authors	author	NOUN
abrj-173	1	7	;	;	PUNCT
abrj-173	1	8	licensee	licensee	NOUN
abrj-173	1	9	eastern	eastern	ADJ
abrj-173	1	10	centre	centre	NOUN
abrj-173	1	11	of	of	ADP
abrj-173	1	12	science	science	NOUN
abrj-173	1	13	and	and	CCONJ
abrj-173	1	14	education	education	NOUN
abrj-173	1	15	,	,	PUNCT
abrj-173	1	16	usa	usa	PROPN
abrj-173	1	17	asian	asian	PROPN
abrj-173	1	18	business	business	PROPN
abrj-173	1	19	research	research	PROPN
abrj-173	1	20	journal	journal	PROPN
abrj-173	1	21	vol	vol	NOUN
abrj-173	1	22	.	.	PROPN
abrj-173	1	23	9	9	NUM
abrj-173	1	24	,	,	PUNCT
abrj-173	1	25	31	31	NUM
abrj-173	1	26	-	-	SYM
abrj-173	1	27	38	38	NUM
abrj-173	1	28	,	,	PUNCT
abrj-173	1	29	2024	2024	NUM
abrj-173	1	30	issn	issn	X
abrj-173	1	31	:	:	PUNCT
abrj-173	1	32	2576	2576	NUM
abrj-173	1	33	-	-	SYM
abrj-173	1	34	6759	6759	NUM
abrj-173	1	35	doi	doi	NOUN
abrj-173	1	36	:	:	PUNCT
abrj-173	1	37	10.55220/25766759.173	10.55220/25766759.173	NUM
abrj-173	1	38	©	©	ADP
abrj-173	1	39	2024	2024	NUM
abrj-173	1	40	by	by	ADP
abrj-173	1	41	the	the	DET
abrj-173	1	42	authors	author	NOUN
abrj-173	1	43	;	;	PUNCT
abrj-173	1	44	licensee	licensee	NOUN
abrj-173	1	45	eastern	eastern	ADJ
abrj-173	1	46	centre	centre	NOUN
abrj-173	1	47	of	of	ADP
abrj-173	1	48	science	science	NOUN
abrj-173	1	49	and	and	CCONJ
abrj-173	1	50	education	education	NOUN
abrj-173	1	51	,	,	PUNCT
abrj-173	1	52	usa	usa	PROPN
abrj-173	1	53	the	the	DET
abrj-173	1	54	impact	impact	NOUN
abrj-173	1	55	of	of	ADP
abrj-173	1	56	working	work	VERB
abrj-173	1	57	capital	capital	NOUN
abrj-173	1	58	management	management	NOUN
abrj-173	1	59	to	to	ADP
abrj-173	1	60	profitability	profitability	NOUN
abrj-173	1	61	of	of	ADP
abrj-173	1	62	chemicals	chemical	NOUN
abrj-173	1	63	companies	company	NOUN
abrj-173	1	64	listed	list	VERB
abrj-173	1	65	on	on	ADP
abrj-173	1	66	the	the	DET
abrj-173	1	67	vietnamese	vietnamese	ADJ
abrj-173	1	68	stock	stock	NOUN
abrj-173	1	69	market	market	NOUN
abrj-173	1	70	dinh	dinh	NOUN
abrj-173	1	71	the	the	DET
abrj-173	1	72	hung1	hung1	NUM
abrj-173	1	73	ngo	ngo	PROPN
abrj-173	1	74	anh	anh	NOUN
abrj-173	1	75	thu2	thu2	PROPN
abrj-173	1	76	1national	1national	NUM
abrj-173	1	77	economics	economic	NOUN
abrj-173	1	78	university	university	NOUN
abrj-173	1	79	,	,	PUNCT
abrj-173	1	80	vietnam	vietnam	PROPN
abrj-173	1	81	.	.	PUNCT
abrj-173	2	1	email	email	NOUN
abrj-173	2	2	:	:	PUNCT
abrj-173	2	3	hungdt@neu.edu.vn	hungdt@neu.edu.vn	PROPN
abrj-173	2	4	2the	2the	PROPN
abrj-173	2	5	american	american	PROPN
abrj-173	2	6	school	school	PROPN
abrj-173	2	7	,	,	PUNCT
abrj-173	2	8	vietnam	vietnam	PROPN
abrj-173	2	9	.	.	PUNCT
abrj-173	3	1	email	email	NOUN
abrj-173	3	2	:	:	PUNCT
abrj-173	3	3	elenango02052007@gmail.com	elenango02052007@gmail.com	X
abrj-173	4	1	(	(	PUNCT
abrj-173	4	2			PROPN
abrj-173	4	3	corresponding	correspond	VERB
abrj-173	4	4	author	author	NOUN
abrj-173	4	5	)	)	PUNCT
abrj-173	4	6	abstract	abstract	ADJ
abrj-173	4	7	working	work	VERB
abrj-173	4	8	capital	capital	NOUN
abrj-173	4	9	plays	play	VERB
abrj-173	4	10	an	an	DET
abrj-173	4	11	important	important	ADJ
abrj-173	4	12	role	role	NOUN
abrj-173	4	13	in	in	ADP
abrj-173	4	14	ensuring	ensure	VERB
abrj-173	4	15	business	business	NOUN
abrj-173	4	16	continuity	continuity	NOUN
abrj-173	4	17	.	.	PUNCT
abrj-173	5	1	effective	effective	ADJ
abrj-173	5	2	management	management	NOUN
abrj-173	5	3	of	of	ADP
abrj-173	5	4	working	work	VERB
abrj-173	5	5	capital	capital	NOUN
abrj-173	5	6	will	will	AUX
abrj-173	5	7	directly	directly	ADV
abrj-173	5	8	affect	affect	VERB
abrj-173	5	9	the	the	DET
abrj-173	5	10	success	success	NOUN
abrj-173	5	11	of	of	ADP
abrj-173	5	12	the	the	DET
abrj-173	5	13	business	business	NOUN
abrj-173	5	14	.	.	PUNCT
abrj-173	6	1	in	in	ADP
abrj-173	6	2	contrast	contrast	NOUN
abrj-173	6	3	,	,	PUNCT
abrj-173	6	4	poor	poor	ADJ
abrj-173	6	5	management	management	NOUN
abrj-173	6	6	will	will	AUX
abrj-173	6	7	lead	lead	VERB
abrj-173	6	8	to	to	ADP
abrj-173	6	9	a	a	DET
abrj-173	6	10	lack	lack	NOUN
abrj-173	6	11	of	of	ADP
abrj-173	6	12	financial	financial	ADJ
abrj-173	6	13	ability	ability	NOUN
abrj-173	6	14	,	,	PUNCT
abrj-173	6	15	difficulty	difficulty	NOUN
abrj-173	6	16	in	in	ADP
abrj-173	6	17	payment	payment	NOUN
abrj-173	6	18	,	,	PUNCT
abrj-173	6	19	reduced	reduce	VERB
abrj-173	6	20	sales	sale	NOUN
abrj-173	6	21	leads	lead	VERB
abrj-173	6	22	to	to	ADP
abrj-173	6	23	reduced	reduced	ADJ
abrj-173	6	24	profits	profit	NOUN
abrj-173	6	25	.	.	PUNCT
abrj-173	7	1	this	this	DET
abrj-173	7	2	paper	paper	NOUN
abrj-173	7	3	examines	examine	VERB
abrj-173	7	4	the	the	DET
abrj-173	7	5	impact	impact	NOUN
abrj-173	7	6	of	of	ADP
abrj-173	7	7	working	work	VERB
abrj-173	7	8	capital	capital	NOUN
abrj-173	7	9	management	management	NOUN
abrj-173	7	10	on	on	ADP
abrj-173	7	11	the	the	DET
abrj-173	7	12	profitability	profitability	NOUN
abrj-173	7	13	of	of	ADP
abrj-173	7	14	chemical	chemical	NOUN
abrj-173	7	15	companies	company	NOUN
abrj-173	7	16	listed	list	VERB
abrj-173	7	17	on	on	ADP
abrj-173	7	18	the	the	DET
abrj-173	7	19	vietnamese	vietnamese	ADJ
abrj-173	7	20	stock	stock	NOUN
abrj-173	7	21	market	market	NOUN
abrj-173	7	22	.	.	PUNCT
abrj-173	8	1	data	datum	NOUN
abrj-173	8	2	sources	source	NOUN
abrj-173	8	3	used	use	VERB
abrj-173	8	4	in	in	ADP
abrj-173	8	5	the	the	DET
abrj-173	8	6	analysis	analysis	NOUN
abrj-173	8	7	are	be	AUX
abrj-173	8	8	from	from	ADP
abrj-173	8	9	the	the	DET
abrj-173	8	10	financial	financial	ADJ
abrj-173	8	11	statements	statement	NOUN
abrj-173	8	12	of	of	ADP
abrj-173	8	13	32	32	NUM
abrj-173	8	14	chemical	chemical	NOUN
abrj-173	8	15	companies	company	NOUN
abrj-173	8	16	listed	list	VERB
abrj-173	8	17	on	on	ADP
abrj-173	8	18	hanoi	hanoi	PROPN
abrj-173	8	19	and	and	CCONJ
abrj-173	8	20	hochiminh	hochiminh	PROPN
abrj-173	8	21	city	city	PROPN
abrj-173	8	22	stock	stock	PROPN
abrj-173	8	23	exchange	exchange	PROPN
abrj-173	8	24	form	form	NOUN
abrj-173	8	25	2019	2019	NUM
abrj-173	8	26	to	to	ADP
abrj-173	8	27	2023	2023	NUM
abrj-173	8	28	.	.	PUNCT
abrj-173	9	1	through	through	ADP
abrj-173	9	2	the	the	DET
abrj-173	9	3	results	result	NOUN
abrj-173	9	4	of	of	ADP
abrj-173	9	5	spss	spss	PROPN
abrj-173	9	6	20	20	NUM
abrj-173	9	7	,	,	PUNCT
abrj-173	9	8	the	the	DET
abrj-173	9	9	authors	author	NOUN
abrj-173	9	10	assessed	assess	VERB
abrj-173	9	11	the	the	DET
abrj-173	9	12	impact	impact	NOUN
abrj-173	9	13	of	of	ADP
abrj-173	9	14	working	work	VERB
abrj-173	9	15	capital	capital	NOUN
abrj-173	9	16	management	management	NOUN
abrj-173	9	17	to	to	ADP
abrj-173	9	18	profitability	profitability	NOUN
abrj-173	9	19	and	and	CCONJ
abrj-173	9	20	recommendations	recommendation	NOUN
abrj-173	9	21	to	to	PART
abrj-173	9	22	improve	improve	VERB
abrj-173	9	23	working	work	VERB
abrj-173	9	24	capital	capital	NOUN
abrj-173	9	25	management	management	NOUN
abrj-173	9	26	of	of	ADP
abrj-173	9	27	chemical	chemical	NOUN
abrj-173	9	28	companies	company	NOUN
abrj-173	9	29	listed	list	VERB
abrj-173	9	30	on	on	ADP
abrj-173	9	31	the	the	DET
abrj-173	9	32	stock	stock	NOUN
abrj-173	9	33	market	market	NOUN
abrj-173	9	34	of	of	ADP
abrj-173	9	35	vietnam	vietnam	PROPN
abrj-173	9	36	.	.	PUNCT
abrj-173	10	1	keywords	keyword	NOUN
abrj-173	10	2	:	:	PUNCT
abrj-173	10	3	chemical	chemical	NOUN
abrj-173	10	4	companies	company	NOUN
abrj-173	10	5	listed	list	VERB
abrj-173	10	6	,	,	PUNCT
abrj-173	10	7	profitability	profitability	NOUN
abrj-173	10	8	,	,	PUNCT
abrj-173	10	9	working	work	VERB
abrj-173	10	10	capital	capital	NOUN
abrj-173	10	11	management	management	NOUN
abrj-173	10	12	,	,	PUNCT
abrj-173	10	13	working	working	NOUN
abrj-173	10	14	capital	capital	NOUN
abrj-173	10	15	.	.	PUNCT
abrj-173	11	1	jel	jel	PROPN
abrj-173	11	2	classification	classification	NOUN
abrj-173	11	3	:	:	PUNCT
abrj-173	11	4	d40	d40	ADJ
abrj-173	11	5	;	;	PUNCT
abrj-173	11	6	f21	f21	NOUN
abrj-173	11	7	.	.	PUNCT
abrj-173	12	1	1	1	X
abrj-173	12	2	.	.	X
abrj-173	12	3	introduction	introduction	NOUN
abrj-173	12	4	working	work	VERB
abrj-173	12	5	capital	capital	NOUN
abrj-173	12	6	plays	play	VERB
abrj-173	12	7	an	an	DET
abrj-173	12	8	important	important	ADJ
abrj-173	12	9	role	role	NOUN
abrj-173	12	10	in	in	ADP
abrj-173	12	11	ensuring	ensure	VERB
abrj-173	12	12	the	the	DET
abrj-173	12	13	continuity	continuity	NOUN
abrj-173	12	14	of	of	ADP
abrj-173	12	15	business	business	NOUN
abrj-173	12	16	operations	operation	NOUN
abrj-173	12	17	.	.	PUNCT
abrj-173	13	1	effective	effective	ADJ
abrj-173	13	2	management	management	NOUN
abrj-173	13	3	of	of	ADP
abrj-173	13	4	working	work	VERB
abrj-173	13	5	capital	capital	NOUN
abrj-173	13	6	resources	resource	NOUN
abrj-173	13	7	such	such	ADJ
abrj-173	13	8	as	as	ADP
abrj-173	13	9	receivables	receivables	NOUN
abrj-173	13	10	,	,	PUNCT
abrj-173	13	11	payables	payable	NOUN
abrj-173	13	12	,	,	PUNCT
abrj-173	13	13	inventory	inventory	NOUN
abrj-173	13	14	...	...	PUNCT
abrj-173	13	15	will	will	AUX
abrj-173	13	16	directly	directly	ADV
abrj-173	13	17	impact	impact	VERB
abrj-173	13	18	the	the	DET
abrj-173	13	19	success	success	NOUN
abrj-173	13	20	of	of	ADP
abrj-173	13	21	the	the	DET
abrj-173	13	22	business	business	NOUN
abrj-173	13	23	.	.	PUNCT
abrj-173	14	1	on	on	ADP
abrj-173	14	2	the	the	DET
abrj-173	14	3	contrary	contrary	NOUN
abrj-173	14	4	,	,	PUNCT
abrj-173	14	5	poor	poor	ADJ
abrj-173	14	6	management	management	NOUN
abrj-173	14	7	will	will	AUX
abrj-173	14	8	lead	lead	VERB
abrj-173	14	9	to	to	ADP
abrj-173	14	10	financial	financial	ADJ
abrj-173	14	11	shortages	shortage	NOUN
abrj-173	14	12	,	,	PUNCT
abrj-173	14	13	making	make	VERB
abrj-173	14	14	it	it	PRON
abrj-173	14	15	difficult	difficult	ADJ
abrj-173	14	16	to	to	PART
abrj-173	14	17	pay	pay	VERB
abrj-173	14	18	and	and	CCONJ
abrj-173	14	19	can	can	AUX
abrj-173	14	20	cause	cause	VERB
abrj-173	14	21	sales	sale	NOUN
abrj-173	14	22	to	to	PART
abrj-173	14	23	decline	decline	VERB
abrj-173	14	24	,	,	PUNCT
abrj-173	14	25	leading	lead	VERB
abrj-173	14	26	to	to	ADP
abrj-173	14	27	reduced	reduce	VERB
abrj-173	14	28	profits	profit	NOUN
abrj-173	14	29	.	.	PUNCT
abrj-173	15	1	therefore	therefore	ADV
abrj-173	15	2	,	,	PUNCT
abrj-173	15	3	working	work	VERB
abrj-173	15	4	capital	capital	NOUN
abrj-173	15	5	management	management	NOUN
abrj-173	15	6	and	and	CCONJ
abrj-173	15	7	profits	profit	NOUN
abrj-173	15	8	are	be	AUX
abrj-173	15	9	closely	closely	ADV
abrj-173	15	10	related	relate	VERB
abrj-173	15	11	to	to	ADP
abrj-173	15	12	each	each	DET
abrj-173	15	13	other	other	ADJ
abrj-173	15	14	.	.	PUNCT
abrj-173	16	1	chemicals	chemical	NOUN
abrj-173	16	2	are	be	AUX
abrj-173	16	3	an	an	DET
abrj-173	16	4	industry	industry	NOUN
abrj-173	16	5	that	that	PRON
abrj-173	16	6	plays	play	VERB
abrj-173	16	7	an	an	DET
abrj-173	16	8	important	important	ADJ
abrj-173	16	9	role	role	NOUN
abrj-173	16	10	in	in	ADP
abrj-173	16	11	economic	economic	ADJ
abrj-173	16	12	development	development	NOUN
abrj-173	16	13	,	,	PUNCT
abrj-173	16	14	providing	provide	VERB
abrj-173	16	15	input	input	NOUN
abrj-173	16	16	materials	material	NOUN
abrj-173	16	17	for	for	ADP
abrj-173	16	18	many	many	ADJ
abrj-173	16	19	essential	essential	ADJ
abrj-173	16	20	industries	industry	NOUN
abrj-173	16	21	serving	serve	VERB
abrj-173	16	22	production	production	NOUN
abrj-173	16	23	and	and	CCONJ
abrj-173	16	24	consumption	consumption	NOUN
abrj-173	16	25	such	such	ADJ
abrj-173	16	26	as	as	ADP
abrj-173	16	27	fertilizers	fertilizer	NOUN
abrj-173	16	28	,	,	PUNCT
abrj-173	16	29	pesticides	pesticide	NOUN
abrj-173	16	30	,	,	PUNCT
abrj-173	16	31	and	and	CCONJ
abrj-173	16	32	detergents	detergent	NOUN
abrj-173	16	33	,	,	PUNCT
abrj-173	16	34	paint	paint	NOUN
abrj-173	16	35	...	...	PUNCT
abrj-173	16	36	the	the	DET
abrj-173	16	37	chemical	chemical	NOUN
abrj-173	16	38	industry	industry	NOUN
abrj-173	16	39	in	in	ADP
abrj-173	16	40	the	the	DET
abrj-173	16	41	coming	come	VERB
abrj-173	16	42	years	year	NOUN
abrj-173	16	43	is	be	AUX
abrj-173	16	44	likely	likely	ADJ
abrj-173	16	45	to	to	PART
abrj-173	16	46	increase	increase	VERB
abrj-173	16	47	,	,	PUNCT
abrj-173	16	48	this	this	PRON
abrj-173	16	49	shows	show	VERB
abrj-173	16	50	that	that	SCONJ
abrj-173	16	51	the	the	DET
abrj-173	16	52	importance	importance	NOUN
abrj-173	16	53	of	of	ADP
abrj-173	16	54	the	the	DET
abrj-173	16	55	chemical	chemical	NOUN
abrj-173	16	56	industry	industry	NOUN
abrj-173	16	57	in	in	ADP
abrj-173	16	58	vietnam	vietnam	PROPN
abrj-173	16	59	is	be	AUX
abrj-173	16	60	increasingly	increasingly	ADV
abrj-173	16	61	being	be	AUX
abrj-173	16	62	emphasized	emphasize	VERB
abrj-173	16	63	.	.	PUNCT
abrj-173	17	1	although	although	SCONJ
abrj-173	17	2	we	we	PRON
abrj-173	17	3	have	have	AUX
abrj-173	17	4	not	not	PART
abrj-173	17	5	encountered	encounter	VERB
abrj-173	17	6	many	many	ADJ
abrj-173	17	7	difficulties	difficulty	NOUN
abrj-173	17	8	in	in	ADP
abrj-173	17	9	capital	capital	NOUN
abrj-173	17	10	management	management	NOUN
abrj-173	17	11	because	because	SCONJ
abrj-173	17	12	the	the	DET
abrj-173	17	13	potential	potential	ADJ
abrj-173	17	14	market	market	NOUN
abrj-173	17	15	is	be	AUX
abrj-173	17	16	being	be	AUX
abrj-173	17	17	exploited	exploit	VERB
abrj-173	17	18	,	,	PUNCT
abrj-173	17	19	in	in	ADP
abrj-173	17	20	the	the	DET
abrj-173	17	21	long	long	ADJ
abrj-173	17	22	run	run	NOUN
abrj-173	17	23	it	it	PRON
abrj-173	17	24	will	will	AUX
abrj-173	17	25	be	be	AUX
abrj-173	17	26	inevitable	inevitable	ADJ
abrj-173	17	27	that	that	SCONJ
abrj-173	17	28	as	as	ADP
abrj-173	17	29	the	the	DET
abrj-173	17	30	number	number	NOUN
abrj-173	17	31	of	of	ADP
abrj-173	17	32	businesses	business	NOUN
abrj-173	17	33	in	in	ADP
abrj-173	17	34	the	the	DET
abrj-173	17	35	same	same	ADJ
abrj-173	17	36	industry	industry	NOUN
abrj-173	17	37	increases	increase	NOUN
abrj-173	17	38	,	,	PUNCT
abrj-173	17	39	the	the	DET
abrj-173	17	40	market	market	NOUN
abrj-173	17	41	share	share	NOUN
abrj-173	17	42	will	will	AUX
abrj-173	17	43	increase	increase	VERB
abrj-173	17	44	divided	divide	VERB
abrj-173	17	45	,	,	PUNCT
abrj-173	17	46	the	the	DET
abrj-173	17	47	cost	cost	NOUN
abrj-173	17	48	of	of	ADP
abrj-173	17	49	differentiation	differentiation	NOUN
abrj-173	17	50	increases	increase	NOUN
abrj-173	17	51	.	.	PUNCT
abrj-173	18	1	the	the	DET
abrj-173	18	2	article	article	NOUN
abrj-173	18	3	aims	aim	VERB
abrj-173	18	4	to	to	PART
abrj-173	18	5	understand	understand	VERB
abrj-173	18	6	and	and	CCONJ
abrj-173	18	7	research	research	VERB
abrj-173	18	8	how	how	SCONJ
abrj-173	18	9	the	the	DET
abrj-173	18	10	components	component	NOUN
abrj-173	18	11	of	of	ADP
abrj-173	18	12	working	work	VERB
abrj-173	18	13	capital	capital	NOUN
abrj-173	18	14	affect	affect	VERB
abrj-173	18	15	the	the	DET
abrj-173	18	16	profitability	profitability	NOUN
abrj-173	18	17	of	of	ADP
abrj-173	18	18	chemical	chemical	ADJ
abrj-173	18	19	enterprises	enterprise	NOUN
abrj-173	18	20	on	on	ADP
abrj-173	18	21	the	the	DET
abrj-173	18	22	vietnamese	vietnamese	ADJ
abrj-173	18	23	stock	stock	NOUN
abrj-173	18	24	market	market	NOUN
abrj-173	18	25	.	.	PUNCT
abrj-173	19	1	research	research	NOUN
abrj-173	19	2	data	datum	NOUN
abrj-173	19	3	was	be	AUX
abrj-173	19	4	taken	take	VERB
abrj-173	19	5	from	from	ADP
abrj-173	19	6	the	the	DET
abrj-173	19	7	financial	financial	ADJ
abrj-173	19	8	statements	statement	NOUN
abrj-173	19	9	of	of	ADP
abrj-173	19	10	32	32	NUM
abrj-173	19	11	chemical	chemical	NOUN
abrj-173	19	12	enterprises	enterprise	NOUN
abrj-173	19	13	listed	list	VERB
abrj-173	19	14	on	on	ADP
abrj-173	19	15	the	the	DET
abrj-173	19	16	vietnamese	vietnamese	ADJ
abrj-173	19	17	stock	stock	NOUN
abrj-173	19	18	market	market	NOUN
abrj-173	19	19	in	in	ADP
abrj-173	19	20	the	the	DET
abrj-173	19	21	period	period	NOUN
abrj-173	19	22	2019	2019	NUM
abrj-173	19	23	-	-	SYM
abrj-173	19	24	2023	2023	NUM
abrj-173	19	25	.	.	PUNCT
abrj-173	20	1	from	from	ADP
abrj-173	20	2	there	there	ADV
abrj-173	20	3	,	,	PUNCT
abrj-173	20	4	recommendations	recommendation	NOUN
abrj-173	20	5	for	for	ADP
abrj-173	20	6	working	work	VERB
abrj-173	20	7	capital	capital	NOUN
abrj-173	20	8	management	management	NOUN
abrj-173	20	9	to	to	PART
abrj-173	20	10	increase	increase	VERB
abrj-173	20	11	improve	improve	VERB
abrj-173	20	12	business	business	NOUN
abrj-173	20	13	efficiency	efficiency	NOUN
abrj-173	20	14	of	of	ADP
abrj-173	20	15	chemical	chemical	ADJ
abrj-173	20	16	enterprises	enterprise	NOUN
abrj-173	20	17	.	.	PUNCT
abrj-173	21	1	thereby	thereby	ADV
abrj-173	21	2	contributing	contribute	VERB
abrj-173	21	3	to	to	ADP
abrj-173	21	4	increasing	increase	VERB
abrj-173	21	5	profitability	profitability	NOUN
abrj-173	21	6	,	,	PUNCT
abrj-173	21	7	while	while	SCONJ
abrj-173	21	8	promoting	promote	VERB
abrj-173	21	9	the	the	DET
abrj-173	21	10	competitiveness	competitiveness	NOUN
abrj-173	21	11	of	of	ADP
abrj-173	21	12	chemical	chemical	ADJ
abrj-173	21	13	enterprises	enterprise	NOUN
abrj-173	21	14	in	in	ADP
abrj-173	21	15	the	the	DET
abrj-173	21	16	market	market	NOUN
abrj-173	21	17	.	.	PUNCT
abrj-173	22	1	2	2	X
abrj-173	22	2	.	.	X
abrj-173	22	3	literature	literature	PROPN
abrj-173	22	4	review	review	PROPN
abrj-173	22	5	deloof	deloof	NOUN
abrj-173	22	6	(	(	PUNCT
abrj-173	22	7	2003	2003	NUM
abrj-173	22	8	)	)	PUNCT
abrj-173	22	9	studied	study	VERB
abrj-173	22	10	the	the	DET
abrj-173	22	11	impact	impact	NOUN
abrj-173	22	12	of	of	ADP
abrj-173	22	13	working	work	VERB
abrj-173	22	14	capital	capital	NOUN
abrj-173	22	15	management	management	NOUN
abrj-173	22	16	on	on	ADP
abrj-173	22	17	the	the	DET
abrj-173	22	18	profits	profit	NOUN
abrj-173	22	19	of	of	ADP
abrj-173	22	20	1,009	1,009	NUM
abrj-173	22	21	non	non	ADJ
abrj-173	22	22	-	-	ADJ
abrj-173	22	23	financial	financial	ADJ
abrj-173	22	24	enterprises	enterprise	NOUN
abrj-173	22	25	in	in	ADP
abrj-173	22	26	belgium	belgium	NOUN
abrj-173	22	27	during	during	ADP
abrj-173	22	28	the	the	DET
abrj-173	22	29	period	period	NOUN
abrj-173	22	30	1992	1992	NUM
abrj-173	22	31	-	-	SYM
abrj-173	22	32	1996	1996	NUM
abrj-173	22	33	.	.	PUNCT
abrj-173	23	1	the	the	DET
abrj-173	23	2	author	author	NOUN
abrj-173	23	3	uses	use	VERB
abrj-173	23	4	the	the	DET
abrj-173	23	5	gross	gross	ADJ
abrj-173	23	6	profit	profit	NOUN
abrj-173	23	7	variable	variable	NOUN
abrj-173	23	8	to	to	PART
abrj-173	23	9	measure	measure	VERB
abrj-173	23	10	profitability	profitability	NOUN
abrj-173	23	11	and	and	CCONJ
abrj-173	23	12	uses	use	VERB
abrj-173	23	13	variables	variable	NOUN
abrj-173	23	14	to	to	PART
abrj-173	23	15	measure	measure	VERB
abrj-173	23	16	working	work	VERB
abrj-173	23	17	capital	capital	NOUN
abrj-173	23	18	management	management	NOUN
abrj-173	23	19	such	such	ADJ
abrj-173	23	20	as	as	ADP
abrj-173	23	21	:	:	PUNCT
abrj-173	23	22	average	average	ADJ
abrj-173	23	23	collection	collection	NOUN
abrj-173	23	24	period	period	NOUN
abrj-173	23	25	(	(	PUNCT
abrj-173	23	26	acp	acp	PROPN
abrj-173	23	27	)	)	PUNCT
abrj-173	23	28	,	,	PUNCT
abrj-173	23	29	inventory	inventory	NOUN
abrj-173	23	30	turnover	turnover	NOUN
abrj-173	23	31	period	period	NOUN
abrj-173	23	32	(	(	PUNCT
abrj-173	23	33	dih	dih	NOUN
abrj-173	23	34	)	)	PUNCT
abrj-173	23	35	,	,	PUNCT
abrj-173	23	36	average	average	ADJ
abrj-173	23	37	debt	debt	NOUN
abrj-173	23	38	payment	payment	NOUN
abrj-173	23	39	period	period	NOUN
abrj-173	23	40	(	(	PUNCT
abrj-173	23	41	ap	ap	PROPN
abrj-173	23	42	)	)	PUNCT
abrj-173	23	43	and	and	CCONJ
abrj-173	23	44	cash	cash	NOUN
abrj-173	23	45	conversion	conversion	NOUN
abrj-173	23	46	cycle	cycle	NOUN
abrj-173	23	47	(	(	PUNCT
abrj-173	23	48	ccc	ccc	PROPN
abrj-173	23	49	)	)	PUNCT
abrj-173	23	50	.	.	PUNCT
abrj-173	24	1	in	in	ADP
abrj-173	24	2	addition	addition	NOUN
abrj-173	24	3	,	,	PUNCT
abrj-173	24	4	the	the	DET
abrj-173	24	5	author	author	NOUN
abrj-173	24	6	also	also	ADV
abrj-173	24	7	uses	use	VERB
abrj-173	24	8	control	control	NOUN
abrj-173	24	9	variables	variable	NOUN
abrj-173	24	10	:	:	PUNCT
abrj-173	24	11	revenue	revenue	NOUN
abrj-173	24	12	size	size	NOUN
abrj-173	24	13	,	,	PUNCT
abrj-173	24	14	revenue	revenue	NOUN
abrj-173	24	15	growth	growth	NOUN
abrj-173	24	16	,	,	PUNCT
abrj-173	24	17	debt	debt	NOUN
abrj-173	24	18	ratio	ratio	NOUN
abrj-173	24	19	(	(	PUNCT
abrj-173	24	20	dr	dr	PROPN
abrj-173	24	21	)	)	PUNCT
abrj-173	24	22	.	.	PUNCT
abrj-173	25	1	research	research	NOUN
abrj-173	25	2	shows	show	VERB
abrj-173	25	3	that	that	SCONJ
abrj-173	25	4	there	there	PRON
abrj-173	25	5	is	be	VERB
abrj-173	25	6	an	an	DET
abrj-173	25	7	inverse	inverse	NOUN
abrj-173	25	8	relationship	relationship	NOUN
abrj-173	25	9	between	between	ADP
abrj-173	25	10	gross	gross	ADJ
abrj-173	25	11	profit	profit	NOUN
abrj-173	25	12	and	and	CCONJ
abrj-173	25	13	acp	acp	PROPN
abrj-173	25	14	and	and	CCONJ
abrj-173	25	15	dih	dih	PROPN
abrj-173	25	16	.	.	PROPN
abrj-173	26	1	from	from	ADP
abrj-173	26	2	there	there	ADV
abrj-173	26	3	,	,	PUNCT
abrj-173	26	4	the	the	DET
abrj-173	26	5	author	author	NOUN
abrj-173	26	6	makes	make	VERB
abrj-173	26	7	recommendations	recommendation	NOUN
abrj-173	26	8	to	to	ADP
abrj-173	26	9	financial	financial	ADJ
abrj-173	26	10	managers	manager	NOUN
abrj-173	26	11	to	to	PART
abrj-173	26	12	improve	improve	VERB
abrj-173	26	13	profit	profit	NOUN
abrj-173	26	14	levels	level	NOUN
abrj-173	26	15	by	by	ADP
abrj-173	26	16	reducing	reduce	VERB
abrj-173	26	17	acp	acp	PROPN
abrj-173	26	18	,	,	PUNCT
abrj-173	26	19	dih	dih	PROPN
abrj-173	26	20	and	and	CCONJ
abrj-173	26	21	increasing	increase	VERB
abrj-173	26	22	ap	ap	PROPN
abrj-173	26	23	.	.	PUNCT
abrj-173	27	1	safi	safi	PROPN
abrj-173	27	2	ullah	ullah	PROPN
abrj-173	27	3	khan	khan	PROPN
abrj-173	27	4	et	et	PROPN
abrj-173	27	5	al	al	PROPN
abrj-173	27	6	(	(	PUNCT
abrj-173	27	7	2005	2005	NUM
abrj-173	27	8	)	)	PUNCT
abrj-173	27	9	studied	study	VERB
abrj-173	27	10	the	the	DET
abrj-173	27	11	impact	impact	NOUN
abrj-173	27	12	of	of	ADP
abrj-173	27	13	working	work	VERB
abrj-173	27	14	capital	capital	NOUN
abrj-173	27	15	management	management	NOUN
abrj-173	27	16	on	on	ADP
abrj-173	27	17	the	the	DET
abrj-173	27	18	profitability	profitability	NOUN
abrj-173	27	19	of	of	ADP
abrj-173	27	20	listed	list	VERB
abrj-173	27	21	enterprises	enterprise	NOUN
abrj-173	27	22	in	in	ADP
abrj-173	27	23	pakistan	pakistan	PROPN
abrj-173	27	24	.	.	PUNCT
abrj-173	28	1	relevant	relevant	ADJ
abrj-173	28	2	data	datum	NOUN
abrj-173	28	3	are	be	AUX
abrj-173	28	4	taken	take	VERB
abrj-173	28	5	from	from	ADP
abrj-173	28	6	the	the	DET
abrj-173	28	7	financial	financial	ADJ
abrj-173	28	8	statements	statement	NOUN
abrj-173	28	9	of	of	ADP
abrj-173	28	10	296	296	NUM
abrj-173	28	11	randomly	randomly	ADV
abrj-173	28	12	selected	select	VERB
abrj-173	28	13	listed	list	VERB
abrj-173	28	14	enterprises	enterprise	NOUN
abrj-173	28	15	from	from	ADP
abrj-173	28	16	all	all	DET
abrj-173	28	17	major	major	ADJ
abrj-173	28	18	sectors	sector	NOUN
abrj-173	28	19	of	of	ADP
abrj-173	28	20	the	the	DET
abrj-173	28	21	economy	economy	NOUN
abrj-173	28	22	except	except	SCONJ
abrj-173	28	23	financial	financial	ADJ
abrj-173	28	24	enterprises	enterprise	NOUN
abrj-173	28	25	with	with	ADP
abrj-173	28	26	2933	2933	NUM
abrj-173	28	27	observations	observation	NOUN
abrj-173	28	28	over	over	ADP
abrj-173	28	29	the	the	DET
abrj-173	28	30	period	period	NOUN
abrj-173	28	31	1995	1995	NUM
abrj-173	28	32	-	-	SYM
abrj-173	28	33	2004	2004	NUM
abrj-173	28	34	.	.	PUNCT
abrj-173	29	1	the	the	DET
abrj-173	29	2	linear	linear	PROPN
abrj-173	29	3	regression	regression	PROPN
abrj-173	29	4	research	research	NOUN
abrj-173	29	5	model	model	NOUN
abrj-173	29	6	uses	use	VERB
abrj-173	29	7	dependent	dependent	ADJ
abrj-173	29	8	variables	variable	NOUN
abrj-173	29	9	to	to	PART
abrj-173	29	10	measure	measure	VERB
abrj-173	29	11	business	business	NOUN
abrj-173	29	12	performance	performance	NOUN
abrj-173	29	13	:	:	PUNCT
abrj-173	29	14	gross	gross	ADJ
abrj-173	29	15	profit	profit	NOUN
abrj-173	29	16	(	(	PUNCT
abrj-173	29	17	gop	gop	PROPN
abrj-173	29	18	)	)	PUNCT
abrj-173	29	19	and	and	CCONJ
abrj-173	29	20	net	net	ADJ
abrj-173	29	21	profit	profit	NOUN
abrj-173	29	22	from	from	ADP
abrj-173	29	23	business	business	NOUN
abrj-173	29	24	activities	activity	NOUN
abrj-173	29	25	(	(	PUNCT
abrj-173	29	26	nop	nop	PROPN
abrj-173	29	27	)	)	PUNCT
abrj-173	29	28	.	.	PUNCT
abrj-173	30	1	the	the	DET
abrj-173	30	2	independent	independent	ADJ
abrj-173	30	3	variables	variable	NOUN
abrj-173	30	4	and	and	CCONJ
abrj-173	30	5	control	control	NOUN
abrj-173	30	6	variables	variable	NOUN
abrj-173	30	7	are	be	AUX
abrj-173	30	8	listed	list	VERB
abrj-173	30	9	the	the	DET
abrj-173	30	10	same	same	ADJ
abrj-173	30	11	as	as	ADP
abrj-173	30	12	in	in	ADP
abrj-173	30	13	deloof	deloof	NOUN
abrj-173	30	14	's	's	PART
abrj-173	30	15	(	(	PUNCT
abrj-173	30	16	2003	2003	NUM
abrj-173	30	17	)	)	PUNCT
abrj-173	30	18	study	study	NOUN
abrj-173	30	19	.	.	PUNCT
abrj-173	31	1	research	research	NOUN
abrj-173	31	2	results	result	NOUN
abrj-173	31	3	show	show	VERB
abrj-173	31	4	that	that	SCONJ
abrj-173	31	5	acp	acp	PROPN
abrj-173	31	6	has	have	VERB
abrj-173	31	7	a	a	DET
abrj-173	31	8	positive	positive	ADJ
abrj-173	31	9	relationship	relationship	NOUN
abrj-173	31	10	;	;	PUNCT
abrj-173	31	11	dih	dih	PROPN
abrj-173	31	12	,	,	PUNCT
abrj-173	31	13	ap	ap	PROPN
abrj-173	31	14	,	,	PUNCT
abrj-173	31	15	ccc	ccc	PROPN
abrj-173	31	16	have	have	VERB
abrj-173	31	17	negative	negative	ADJ
abrj-173	31	18	relationships	relationship	NOUN
abrj-173	31	19	with	with	ADP
abrj-173	31	20	gop	gop	PROPN
abrj-173	31	21	and	and	CCONJ
abrj-173	31	22	nop	nop	PROPN
abrj-173	31	23	.	.	PUNCT
abrj-173	32	1	mailto:hungdt@neu.edu.vn	mailto:hungdt@neu.edu.vn	PROPN
abrj-173	32	2	mailto:elenango02052007@gmail.com	mailto:elenango02052007@gmail.com	PROPN
abrj-173	32	3	https://www.doi.org/10.55220/25766759.173	https://www.doi.org/10.55220/25766759.173	PROPN
abrj-173	32	4	asian	asian	PROPN
abrj-173	32	5	business	business	PROPN
abrj-173	32	6	research	research	NOUN
abrj-173	32	7	journal	journal	NOUN
abrj-173	32	8	,	,	PUNCT
abrj-173	32	9	2024	2024	NUM
abrj-173	32	10	,	,	PUNCT
abrj-173	32	11	9	9	NUM
abrj-173	32	12	:	:	SYM
abrj-173	32	13	31	31	NUM
abrj-173	32	14	-	-	SYM
abrj-173	32	15	38	38	NUM
abrj-173	32	16	32	32	NUM
abrj-173	32	17	©	©	ADP
abrj-173	32	18	2024	2024	NUM
abrj-173	32	19	by	by	ADP
abrj-173	32	20	the	the	DET
abrj-173	32	21	authors	author	NOUN
abrj-173	32	22	;	;	PUNCT
abrj-173	32	23	licensee	licensee	NOUN
abrj-173	32	24	eastern	eastern	ADJ
abrj-173	32	25	centre	centre	NOUN
abrj-173	32	26	of	of	ADP
abrj-173	32	27	science	science	NOUN
abrj-173	32	28	and	and	CCONJ
abrj-173	32	29	education	education	NOUN
abrj-173	32	30	,	,	PUNCT
abrj-173	32	31	usa	usa	PROPN
abrj-173	32	32	mathias	mathias	PROPN
abrj-173	32	33	b.	b.	PROPN
abrj-173	32	34	baveld	baveld	PROPN
abrj-173	32	35	(	(	PUNCT
abrj-173	32	36	2012	2012	NUM
abrj-173	32	37	)	)	PUNCT
abrj-173	32	38	researched	research	VERB
abrj-173	32	39	and	and	CCONJ
abrj-173	32	40	investigated	investigate	VERB
abrj-173	32	41	listed	list	VERB
abrj-173	32	42	enterprises	enterprise	NOUN
abrj-173	32	43	in	in	ADP
abrj-173	32	44	the	the	DET
abrj-173	32	45	netherlands	netherlands	PROPN
abrj-173	32	46	,	,	PUNCT
abrj-173	32	47	with	with	ADP
abrj-173	32	48	a	a	DET
abrj-173	32	49	sample	sample	NOUN
abrj-173	32	50	of	of	ADP
abrj-173	32	51	37	37	NUM
abrj-173	32	52	enterprises	enterprise	NOUN
abrj-173	32	53	with	with	ADP
abrj-173	32	54	the	the	DET
abrj-173	32	55	goal	goal	NOUN
abrj-173	32	56	of	of	ADP
abrj-173	32	57	analyzing	analyze	VERB
abrj-173	32	58	the	the	DET
abrj-173	32	59	impact	impact	NOUN
abrj-173	32	60	of	of	ADP
abrj-173	32	61	working	work	VERB
abrj-173	32	62	capital	capital	NOUN
abrj-173	32	63	management	management	NOUN
abrj-173	32	64	on	on	ADP
abrj-173	32	65	profitability	profitability	NOUN
abrj-173	32	66	during	during	ADP
abrj-173	32	67	the	the	DET
abrj-173	32	68	financial	financial	ADJ
abrj-173	32	69	crisis	crisis	NOUN
abrj-173	32	70	.	.	PUNCT
abrj-173	33	1	the	the	DET
abrj-173	33	2	author	author	NOUN
abrj-173	33	3	analyzes	analyze	VERB
abrj-173	33	4	the	the	DET
abrj-173	33	5	impact	impact	NOUN
abrj-173	33	6	of	of	ADP
abrj-173	33	7	components	component	NOUN
abrj-173	33	8	of	of	ADP
abrj-173	33	9	working	work	VERB
abrj-173	33	10	capital	capital	NOUN
abrj-173	33	11	on	on	ADP
abrj-173	33	12	profits	profit	NOUN
abrj-173	33	13	through	through	ADP
abrj-173	33	14	two	two	NUM
abrj-173	33	15	representative	representative	ADJ
abrj-173	33	16	factors	factor	NOUN
abrj-173	33	17	:	:	PUNCT
abrj-173	33	18	return	return	VERB
abrj-173	33	19	on	on	ADP
abrj-173	33	20	total	total	ADJ
abrj-173	33	21	assets	asset	NOUN
abrj-173	33	22	(	(	PUNCT
abrj-173	33	23	roa	roa	NOUN
abrj-173	33	24	)	)	PUNCT
abrj-173	33	25	and	and	CCONJ
abrj-173	33	26	gross	gross	ADJ
abrj-173	33	27	profit	profit	NOUN
abrj-173	33	28	(	(	PUNCT
abrj-173	33	29	gop	gop	PROPN
abrj-173	33	30	)	)	PUNCT
abrj-173	33	31	.	.	PUNCT
abrj-173	34	1	working	work	VERB
abrj-173	34	2	capital	capital	NOUN
abrj-173	34	3	management	management	NOUN
abrj-173	34	4	variables	variable	NOUN
abrj-173	34	5	:	:	PUNCT
abrj-173	34	6	acp	acp	PROPN
abrj-173	34	7	,	,	PUNCT
abrj-173	34	8	ap	ap	PROPN
abrj-173	34	9	,	,	PUNCT
abrj-173	34	10	dih	dih	PROPN
abrj-173	34	11	,	,	PUNCT
abrj-173	34	12	ccc	ccc	PROPN
abrj-173	34	13	;	;	PUNCT
abrj-173	34	14	control	control	NOUN
abrj-173	34	15	variables	variable	NOUN
abrj-173	34	16	:	:	PUNCT
abrj-173	34	17	company	company	NOUN
abrj-173	34	18	size	size	NOUN
abrj-173	34	19	(	(	PUNCT
abrj-173	34	20	size	size	NOUN
abrj-173	34	21	)	)	PUNCT
abrj-173	34	22	,	,	PUNCT
abrj-173	34	23	debt	debt	NOUN
abrj-173	34	24	ratio	ratio	NOUN
abrj-173	34	25	(	(	PUNCT
abrj-173	34	26	debt	debt	NOUN
abrj-173	34	27	)	)	PUNCT
abrj-173	34	28	,	,	PUNCT
abrj-173	34	29	growth	growth	NOUN
abrj-173	34	30	rate	rate	NOUN
abrj-173	34	31	(	(	PUNCT
abrj-173	34	32	growth	growth	NOUN
abrj-173	34	33	)	)	PUNCT
abrj-173	34	34	,	,	PUNCT
abrj-173	34	35	current	current	ADJ
abrj-173	34	36	ratio	ratio	NOUN
abrj-173	34	37	(	(	PUNCT
abrj-173	34	38	cr	cr	NOUN
abrj-173	34	39	)	)	PUNCT
abrj-173	34	40	,	,	PUNCT
abrj-173	34	41	fixed	fix	VERB
abrj-173	34	42	asset	asset	NOUN
abrj-173	34	43	structure	structure	NOUN
abrj-173	34	44	(	(	PUNCT
abrj-173	34	45	fata	fata	PROPN
abrj-173	34	46	)	)	PUNCT
abrj-173	34	47	.	.	PUNCT
abrj-173	35	1	the	the	DET
abrj-173	35	2	results	result	NOUN
abrj-173	35	3	of	of	ADP
abrj-173	35	4	this	this	DET
abrj-173	35	5	study	study	NOUN
abrj-173	35	6	indicate	indicate	VERB
abrj-173	35	7	that	that	SCONJ
abrj-173	35	8	in	in	ADP
abrj-173	35	9	times	time	NOUN
abrj-173	35	10	of	of	ADP
abrj-173	35	11	crisis	crisis	NOUN
abrj-173	35	12	,	,	PUNCT
abrj-173	35	13	enterprises	enterprise	NOUN
abrj-173	35	14	do	do	AUX
abrj-173	35	15	not	not	PART
abrj-173	35	16	need	need	VERB
abrj-173	35	17	to	to	PART
abrj-173	35	18	change	change	VERB
abrj-173	35	19	their	their	PRON
abrj-173	35	20	working	work	VERB
abrj-173	35	21	capital	capital	NOUN
abrj-173	35	22	management	management	NOUN
abrj-173	35	23	policies	policy	NOUN
abrj-173	35	24	related	relate	VERB
abrj-173	35	25	to	to	ADP
abrj-173	35	26	accounts	account	NOUN
abrj-173	35	27	payable	payable	ADJ
abrj-173	35	28	and	and	CCONJ
abrj-173	35	29	inventory	inventory	NOUN
abrj-173	35	30	,	,	PUNCT
abrj-173	35	31	if	if	SCONJ
abrj-173	35	32	the	the	DET
abrj-173	35	33	goal	goal	NOUN
abrj-173	35	34	is	be	AUX
abrj-173	35	35	to	to	PART
abrj-173	35	36	increase	increase	VERB
abrj-173	35	37	profitability	profitability	NOUN
abrj-173	35	38	.	.	PUNCT
abrj-173	36	1	accounts	account	NOUN
abrj-173	36	2	receivable	receivable	ADJ
abrj-173	36	3	need	need	NOUN
abrj-173	36	4	to	to	PART
abrj-173	36	5	change	change	VERB
abrj-173	36	6	because	because	SCONJ
abrj-173	36	7	during	during	ADP
abrj-173	36	8	a	a	DET
abrj-173	36	9	crisis	crisis	NOUN
abrj-173	36	10	accounts	account	NOUN
abrj-173	36	11	receivable	receivable	ADJ
abrj-173	36	12	have	have	VERB
abrj-173	36	13	a	a	DET
abrj-173	36	14	positive	positive	ADJ
abrj-173	36	15	impact	impact	NOUN
abrj-173	36	16	on	on	ADP
abrj-173	36	17	the	the	DET
abrj-173	36	18	company	company	NOUN
abrj-173	36	19	's	's	PART
abrj-173	36	20	profits	profit	NOUN
abrj-173	36	21	in	in	ADP
abrj-173	36	22	the	the	DET
abrj-173	36	23	coming	come	VERB
abrj-173	36	24	year	year	NOUN
abrj-173	36	25	.	.	PUNCT
abrj-173	37	1	research	research	NOUN
abrj-173	37	2	by	by	ADP
abrj-173	37	3	nguyen	nguyen	PROPN
abrj-173	37	4	thi	thi	PROPN
abrj-173	37	5	viet	viet	PROPN
abrj-173	37	6	thuy	thuy	PROPN
abrj-173	37	7	(	(	PUNCT
abrj-173	37	8	2012	2012	NUM
abrj-173	37	9	)	)	PUNCT
abrj-173	37	10	on	on	ADP
abrj-173	37	11	the	the	DET
abrj-173	37	12	impact	impact	NOUN
abrj-173	37	13	of	of	ADP
abrj-173	37	14	working	work	VERB
abrj-173	37	15	capital	capital	NOUN
abrj-173	37	16	management	management	NOUN
abrj-173	37	17	on	on	ADP
abrj-173	37	18	profitability	profitability	NOUN
abrj-173	37	19	and	and	CCONJ
abrj-173	37	20	market	market	NOUN
abrj-173	37	21	value	value	NOUN
abrj-173	37	22	of	of	ADP
abrj-173	37	23	joint	joint	ADJ
abrj-173	37	24	stock	stock	NOUN
abrj-173	37	25	enterprises	enterprise	NOUN
abrj-173	37	26	in	in	ADP
abrj-173	37	27	vietnam	vietnam	PROPN
abrj-173	37	28	.	.	PUNCT
abrj-173	38	1	the	the	DET
abrj-173	38	2	research	research	NOUN
abrj-173	38	3	sample	sample	NOUN
abrj-173	38	4	includes	include	VERB
abrj-173	38	5	173	173	NUM
abrj-173	38	6	enterprises	enterprise	NOUN
abrj-173	38	7	in	in	ADP
abrj-173	38	8	the	the	DET
abrj-173	38	9	period	period	NOUN
abrj-173	38	10	2009	2009	NUM
abrj-173	38	11	2011	2011	NUM
abrj-173	38	12	with	with	ADP
abrj-173	38	13	519	519	NUM
abrj-173	38	14	observations	observation	NOUN
abrj-173	38	15	.	.	PUNCT
abrj-173	39	1	in	in	ADP
abrj-173	39	2	the	the	DET
abrj-173	39	3	research	research	NOUN
abrj-173	39	4	model	model	NOUN
abrj-173	39	5	,	,	PUNCT
abrj-173	39	6	the	the	DET
abrj-173	39	7	author	author	NOUN
abrj-173	39	8	uses	use	VERB
abrj-173	39	9	the	the	DET
abrj-173	39	10	dependent	dependent	ADJ
abrj-173	39	11	variables	variable	NOUN
abrj-173	39	12	as	as	ADP
abrj-173	39	13	:	:	PUNCT
abrj-173	39	14	market	market	NOUN
abrj-173	39	15	value	value	NOUN
abrj-173	39	16	of	of	ADP
abrj-173	39	17	the	the	DET
abrj-173	39	18	company	company	NOUN
abrj-173	39	19	(	(	PUNCT
abrj-173	39	20	tobin	tobin	PROPN
abrj-173	39	21	q	q	PROPN
abrj-173	39	22	)	)	PUNCT
abrj-173	39	23	;	;	PUNCT
abrj-173	39	24	return	return	VERB
abrj-173	39	25	on	on	ADP
abrj-173	39	26	assets	asset	NOUN
abrj-173	39	27	(	(	PUNCT
abrj-173	39	28	roa	roa	PROPN
abrj-173	39	29	)	)	PUNCT
abrj-173	39	30	;	;	PUNCT
abrj-173	39	31	return	return	VERB
abrj-173	39	32	on	on	ADP
abrj-173	39	33	invested	invest	VERB
abrj-173	39	34	capital	capital	NOUN
abrj-173	39	35	(	(	PUNCT
abrj-173	39	36	roic	roic	ADJ
abrj-173	39	37	)	)	PUNCT
abrj-173	39	38	.	.	PUNCT
abrj-173	40	1	and	and	CCONJ
abrj-173	40	2	variables	variable	NOUN
abrj-173	40	3	measuring	measure	VERB
abrj-173	40	4	working	work	VERB
abrj-173	40	5	capital	capital	NOUN
abrj-173	40	6	management	management	NOUN
abrj-173	40	7	:	:	PUNCT
abrj-173	40	8	dso	dso	PROPN
abrj-173	40	9	,	,	PUNCT
abrj-173	40	10	dih	dih	PROPN
abrj-173	40	11	,	,	PUNCT
abrj-173	40	12	dpo	dpo	PROPN
abrj-173	40	13	,	,	PUNCT
abrj-173	40	14	ccc	ccc	NOUN
abrj-173	40	15	;	;	PUNCT
abrj-173	40	16	control	control	NOUN
abrj-173	40	17	variables	variable	NOUN
abrj-173	40	18	:	:	PUNCT
abrj-173	40	19	dta	dta	PROPN
abrj-173	40	20	(	(	PUNCT
abrj-173	40	21	liabilities	liability	NOUN
abrj-173	40	22	/	/	SYM
abrj-173	40	23	total	total	ADJ
abrj-173	40	24	assets	asset	NOUN
abrj-173	40	25	)	)	PUNCT
abrj-173	40	26	,	,	PUNCT
abrj-173	40	27	cltar	cltar	PROPN
abrj-173	40	28	(	(	PUNCT
abrj-173	40	29	current	current	ADJ
abrj-173	40	30	liabilities	liability	NOUN
abrj-173	40	31	/	/	SYM
abrj-173	40	32	total	total	ADJ
abrj-173	40	33	assets	asset	NOUN
abrj-173	40	34	)	)	PUNCT
abrj-173	40	35	,	,	PUNCT
abrj-173	40	36	catar	catar	NOUN
abrj-173	40	37	(	(	PUNCT
abrj-173	40	38	current	current	ADJ
abrj-173	40	39	assets	asset	NOUN
abrj-173	40	40	/	/	SYM
abrj-173	40	41	total	total	ADJ
abrj-173	40	42	assets	asset	NOUN
abrj-173	40	43	)	)	PUNCT
abrj-173	40	44	,	,	PUNCT
abrj-173	40	45	cr	cr	PROPN
abrj-173	40	46	.	.	PUNCT
abrj-173	40	47	research	research	NOUN
abrj-173	40	48	results	result	NOUN
abrj-173	40	49	show	show	VERB
abrj-173	40	50	that	that	SCONJ
abrj-173	40	51	there	there	PRON
abrj-173	40	52	is	be	VERB
abrj-173	40	53	a	a	DET
abrj-173	40	54	relationship	relationship	NOUN
abrj-173	40	55	between	between	ADP
abrj-173	40	56	the	the	DET
abrj-173	40	57	component	component	NOUN
abrj-173	40	58	variables	variable	NOUN
abrj-173	40	59	of	of	ADP
abrj-173	40	60	working	work	VERB
abrj-173	40	61	capital	capital	NOUN
abrj-173	40	62	and	and	CCONJ
abrj-173	40	63	profit	profit	NOUN
abrj-173	40	64	indicators	indicator	NOUN
abrj-173	40	65	:	:	PUNCT
abrj-173	40	66	ar	ar	PROPN
abrj-173	40	67	,	,	PUNCT
abrj-173	40	68	dih	dih	PROPN
abrj-173	40	69	,	,	PUNCT
abrj-173	40	70	ccc	ccc	PROPN
abrj-173	40	71	have	have	VERB
abrj-173	40	72	a	a	DET
abrj-173	40	73	negative	negative	ADJ
abrj-173	40	74	relationship	relationship	NOUN
abrj-173	40	75	with	with	ADP
abrj-173	40	76	roa	roa	NOUN
abrj-173	40	77	and	and	CCONJ
abrj-173	40	78	roic	roic	ADJ
abrj-173	40	79	.	.	PUNCT
abrj-173	41	1	on	on	ADP
abrj-173	41	2	the	the	DET
abrj-173	41	3	contrary	contrary	NOUN
abrj-173	41	4	,	,	PUNCT
abrj-173	41	5	ap	ap	PROPN
abrj-173	41	6	has	have	VERB
abrj-173	41	7	a	a	DET
abrj-173	41	8	positive	positive	ADJ
abrj-173	41	9	relationship	relationship	NOUN
abrj-173	41	10	.	.	PUNCT
abrj-173	42	1	the	the	DET
abrj-173	42	2	study	study	NOUN
abrj-173	42	3	also	also	ADV
abrj-173	42	4	shows	show	VERB
abrj-173	42	5	that	that	SCONJ
abrj-173	42	6	there	there	PRON
abrj-173	42	7	is	be	VERB
abrj-173	42	8	no	no	DET
abrj-173	42	9	notable	notable	ADJ
abrj-173	42	10	relationship	relationship	NOUN
abrj-173	42	11	between	between	ADP
abrj-173	42	12	working	work	VERB
abrj-173	42	13	capital	capital	NOUN
abrj-173	42	14	management	management	NOUN
abrj-173	42	15	and	and	CCONJ
abrj-173	42	16	market	market	NOUN
abrj-173	42	17	value	value	NOUN
abrj-173	42	18	.	.	PUNCT
abrj-173	43	1	mhs	mhs	PROPN
abrj-173	43	2	anas	anas	PROPN
abrj-173	43	3	husaria	husaria	PROPN
abrj-173	43	4	(	(	PUNCT
abrj-173	43	5	2015	2015	NUM
abrj-173	43	6	)	)	PUNCT
abrj-173	43	7	researched	research	VERB
abrj-173	43	8	and	and	CCONJ
abrj-173	43	9	investigated	investigate	VERB
abrj-173	43	10	the	the	DET
abrj-173	43	11	relationship	relationship	NOUN
abrj-173	43	12	between	between	ADP
abrj-173	43	13	working	work	VERB
abrj-173	43	14	capital	capital	NOUN
abrj-173	43	15	management	management	NOUN
abrj-173	43	16	and	and	CCONJ
abrj-173	43	17	profitability	profitability	NOUN
abrj-173	43	18	of	of	ADP
abrj-173	43	19	businesses	business	NOUN
abrj-173	43	20	in	in	ADP
abrj-173	43	21	the	the	DET
abrj-173	43	22	middle	middle	PROPN
abrj-173	43	23	east	east	PROPN
abrj-173	43	24	and	and	CCONJ
abrj-173	43	25	western	western	PROPN
abrj-173	43	26	europe	europe	PROPN
abrj-173	43	27	.	.	PUNCT
abrj-173	44	1	the	the	DET
abrj-173	44	2	study	study	NOUN
abrj-173	44	3	uses	use	VERB
abrj-173	44	4	a	a	DET
abrj-173	44	5	sample	sample	NOUN
abrj-173	44	6	of	of	ADP
abrj-173	44	7	54	54	NUM
abrj-173	44	8	listed	list	VERB
abrj-173	44	9	enterprises	enterprise	NOUN
abrj-173	44	10	in	in	ADP
abrj-173	44	11	the	the	DET
abrj-173	44	12	middle	middle	PROPN
abrj-173	44	13	east	east	PROPN
abrj-173	44	14	and	and	CCONJ
abrj-173	44	15	western	western	PROPN
abrj-173	44	16	europe	europe	PROPN
abrj-173	44	17	.	.	PUNCT
abrj-173	45	1	the	the	DET
abrj-173	45	2	author	author	NOUN
abrj-173	45	3	's	's	PART
abrj-173	45	4	purpose	purpose	NOUN
abrj-173	45	5	is	be	AUX
abrj-173	45	6	to	to	PART
abrj-173	45	7	examine	examine	VERB
abrj-173	45	8	the	the	DET
abrj-173	45	9	effectiveness	effectiveness	NOUN
abrj-173	45	10	of	of	ADP
abrj-173	45	11	working	work	VERB
abrj-173	45	12	capital	capital	NOUN
abrj-173	45	13	management	management	NOUN
abrj-173	45	14	on	on	ADP
abrj-173	45	15	profits	profit	NOUN
abrj-173	45	16	.	.	PUNCT
abrj-173	46	1	the	the	DET
abrj-173	46	2	author	author	NOUN
abrj-173	46	3	included	include	VERB
abrj-173	46	4	in	in	ADP
abrj-173	46	5	the	the	DET
abrj-173	46	6	model	model	NOUN
abrj-173	46	7	the	the	DET
abrj-173	46	8	independent	independent	ADJ
abrj-173	46	9	variables	variable	NOUN
abrj-173	46	10	of	of	ADP
abrj-173	46	11	working	work	VERB
abrj-173	46	12	capital	capital	NOUN
abrj-173	46	13	management	management	NOUN
abrj-173	46	14	:	:	PUNCT
abrj-173	46	15	rtd	rtd	PROPN
abrj-173	46	16	,	,	PUNCT
abrj-173	46	17	ptd	ptd	NOUN
abrj-173	46	18	,	,	PUNCT
abrj-173	46	19	it	it	PRON
abrj-173	46	20	d	d	PROPN
abrj-173	46	21	,	,	PUNCT
abrj-173	46	22	ccc	ccc	PROPN
abrj-173	46	23	;	;	PUNCT
abrj-173	46	24	controlled	control	VERB
abrj-173	46	25	variables	variable	NOUN
abrj-173	46	26	:	:	PUNCT
abrj-173	46	27	size	size	NOUN
abrj-173	46	28	,	,	PUNCT
abrj-173	46	29	debt	debt	NOUN
abrj-173	46	30	,	,	PUNCT
abrj-173	46	31	growth	growth	NOUN
abrj-173	46	32	.	.	PUNCT
abrj-173	47	1	the	the	DET
abrj-173	47	2	results	result	NOUN
abrj-173	47	3	of	of	ADP
abrj-173	47	4	this	this	DET
abrj-173	47	5	study	study	NOUN
abrj-173	47	6	show	show	VERB
abrj-173	47	7	that	that	SCONJ
abrj-173	47	8	there	there	PRON
abrj-173	47	9	is	be	VERB
abrj-173	47	10	no	no	DET
abrj-173	47	11	statistical	statistical	ADJ
abrj-173	47	12	significance	significance	NOUN
abrj-173	47	13	in	in	ADP
abrj-173	47	14	the	the	DET
abrj-173	47	15	relationship	relationship	NOUN
abrj-173	47	16	between	between	ADP
abrj-173	47	17	the	the	DET
abrj-173	47	18	components	component	NOUN
abrj-173	47	19	of	of	ADP
abrj-173	47	20	incoming	incoming	ADJ
abrj-173	47	21	working	working	NOUN
abrj-173	47	22	capital	capital	NOUN
abrj-173	47	23	and	and	CCONJ
abrj-173	47	24	the	the	DET
abrj-173	47	25	profitability	profitability	NOUN
abrj-173	47	26	of	of	ADP
abrj-173	47	27	the	the	DET
abrj-173	47	28	business	business	NOUN
abrj-173	47	29	(	(	PUNCT
abrj-173	47	30	the	the	DET
abrj-173	47	31	representative	representative	ADJ
abrj-173	47	32	factor	factor	NOUN
abrj-173	47	33	is	be	AUX
abrj-173	47	34	roa	roa	NOUN
abrj-173	47	35	)	)	PUNCT
abrj-173	47	36	.	.	PUNCT
abrj-173	48	1	furthermore	furthermore	ADV
abrj-173	48	2	,	,	PUNCT
abrj-173	48	3	managers	manager	NOUN
abrj-173	48	4	should	should	AUX
abrj-173	48	5	use	use	VERB
abrj-173	48	6	other	other	ADJ
abrj-173	48	7	tools	tool	NOUN
abrj-173	48	8	and	and	CCONJ
abrj-173	48	9	strategies	strategy	NOUN
abrj-173	48	10	to	to	PART
abrj-173	48	11	improve	improve	VERB
abrj-173	48	12	business	business	NOUN
abrj-173	48	13	profitability	profitability	NOUN
abrj-173	48	14	than	than	ADP
abrj-173	48	15	effective	effective	ADJ
abrj-173	48	16	working	work	VERB
abrj-173	48	17	capital	capital	NOUN
abrj-173	48	18	management	management	NOUN
abrj-173	48	19	.	.	PUNCT
abrj-173	49	1	dinh	dinh	NOUN
abrj-173	49	2	thi	thi	VERB
abrj-173	49	3	hong	hong	PROPN
abrj-173	49	4	tham	tham	PROPN
abrj-173	49	5	(	(	PUNCT
abrj-173	49	6	2015	2015	NUM
abrj-173	49	7	)	)	PUNCT
abrj-173	49	8	conducted	conduct	VERB
abrj-173	49	9	in	in	ADP
abrj-173	49	10	-	-	PUNCT
abrj-173	49	11	depth	depth	NOUN
abrj-173	49	12	research	research	NOUN
abrj-173	49	13	with	with	ADP
abrj-173	49	14	a	a	DET
abrj-173	49	15	sample	sample	NOUN
abrj-173	49	16	of	of	ADP
abrj-173	49	17	49	49	NUM
abrj-173	49	18	listed	list	VERB
abrj-173	49	19	construction	construction	NOUN
abrj-173	49	20	materials	material	NOUN
abrj-173	49	21	enterprises	enterprise	NOUN
abrj-173	49	22	in	in	ADP
abrj-173	49	23	the	the	DET
abrj-173	49	24	period	period	NOUN
abrj-173	49	25	2009	2009	NUM
abrj-173	49	26	2013	2013	NUM
abrj-173	49	27	with	with	ADP
abrj-173	49	28	231	231	NUM
abrj-173	49	29	observations	observation	NOUN
abrj-173	49	30	to	to	PART
abrj-173	49	31	evaluate	evaluate	VERB
abrj-173	49	32	the	the	DET
abrj-173	49	33	impact	impact	NOUN
abrj-173	49	34	of	of	ADP
abrj-173	49	35	working	work	VERB
abrj-173	49	36	capital	capital	NOUN
abrj-173	49	37	management	management	NOUN
abrj-173	49	38	on	on	ADP
abrj-173	49	39	profitability	profitability	NOUN
abrj-173	49	40	.	.	PUNCT
abrj-173	50	1	the	the	DET
abrj-173	50	2	author	author	NOUN
abrj-173	50	3	analyzes	analyze	VERB
abrj-173	50	4	the	the	DET
abrj-173	50	5	relationship	relationship	NOUN
abrj-173	50	6	between	between	ADP
abrj-173	50	7	working	work	VERB
abrj-173	50	8	capital	capital	NOUN
abrj-173	50	9	management	management	NOUN
abrj-173	50	10	and	and	CCONJ
abrj-173	50	11	three	three	NUM
abrj-173	50	12	representative	representative	ADJ
abrj-173	50	13	indicators	indicator	NOUN
abrj-173	50	14	:	:	PUNCT
abrj-173	50	15	roa	roa	PROPN
abrj-173	50	16	,	,	PUNCT
abrj-173	50	17	roe	roe	NOUN
abrj-173	50	18	and	and	CCONJ
abrj-173	50	19	tobinq	tobinq	ADJ
abrj-173	50	20	.	.	PUNCT
abrj-173	51	1	in	in	ADP
abrj-173	51	2	addition	addition	NOUN
abrj-173	51	3	to	to	ADP
abrj-173	51	4	the	the	DET
abrj-173	51	5	familiar	familiar	ADJ
abrj-173	51	6	variables	variable	NOUN
abrj-173	51	7	that	that	PRON
abrj-173	51	8	have	have	AUX
abrj-173	51	9	appeared	appear	VERB
abrj-173	51	10	,	,	PUNCT
abrj-173	51	11	here	here	ADV
abrj-173	51	12	the	the	DET
abrj-173	51	13	author	author	NOUN
abrj-173	51	14	adds	add	VERB
abrj-173	51	15	to	to	ADP
abrj-173	51	16	the	the	DET
abrj-173	51	17	model	model	NOUN
abrj-173	51	18	a	a	DET
abrj-173	51	19	control	control	NOUN
abrj-173	51	20	variable	variable	NOUN
abrj-173	51	21	:	:	PUNCT
abrj-173	51	22	state	state	NOUN
abrj-173	51	23	ownership	ownership	NOUN
abrj-173	51	24	ratio	ratio	NOUN
abrj-173	51	25	(	(	PUNCT
abrj-173	51	26	state	state	NOUN
abrj-173	51	27	)	)	PUNCT
abrj-173	51	28	.	.	PUNCT
abrj-173	52	1	the	the	DET
abrj-173	52	2	results	result	NOUN
abrj-173	52	3	show	show	VERB
abrj-173	52	4	that	that	SCONJ
abrj-173	52	5	there	there	PRON
abrj-173	52	6	is	be	VERB
abrj-173	52	7	no	no	DET
abrj-173	52	8	relationship	relationship	NOUN
abrj-173	52	9	between	between	ADP
abrj-173	52	10	acp	acp	PROPN
abrj-173	52	11	,	,	PUNCT
abrj-173	52	12	ap	ap	PROPN
abrj-173	52	13	and	and	CCONJ
abrj-173	52	14	tobinq	tobinq	PROPN
abrj-173	52	15	;	;	PUNCT
abrj-173	52	16	dih	dih	PROPN
abrj-173	52	17	and	and	CCONJ
abrj-173	52	18	roa	roa	PROPN
abrj-173	52	19	,	,	PUNCT
abrj-173	52	20	tobinq	tobinq	PROPN
abrj-173	52	21	have	have	VERB
abrj-173	52	22	a	a	DET
abrj-173	52	23	negative	negative	ADJ
abrj-173	52	24	relationship	relationship	NOUN
abrj-173	52	25	,	,	PUNCT
abrj-173	52	26	but	but	CCONJ
abrj-173	52	27	have	have	VERB
abrj-173	52	28	no	no	DET
abrj-173	52	29	relationship	relationship	NOUN
abrj-173	52	30	with	with	ADP
abrj-173	52	31	roe	roe	NOUN
abrj-173	52	32	;	;	PUNCT
abrj-173	52	33	ccc	ccc	PROPN
abrj-173	52	34	has	have	VERB
abrj-173	52	35	a	a	DET
abrj-173	52	36	negative	negative	ADJ
abrj-173	52	37	impact	impact	NOUN
abrj-173	52	38	on	on	ADP
abrj-173	52	39	tobinq	tobinq	PROPN
abrj-173	52	40	.	.	PUNCT
abrj-173	53	1	companies	company	NOUN
abrj-173	53	2	should	should	AUX
abrj-173	53	3	reduce	reduce	VERB
abrj-173	53	4	payment	payment	NOUN
abrj-173	53	5	time	time	NOUN
abrj-173	53	6	to	to	ADP
abrj-173	53	7	suppliers	supplier	NOUN
abrj-173	53	8	and	and	CCONJ
abrj-173	53	9	reduce	reduce	VERB
abrj-173	53	10	ccc	ccc	PROPN
abrj-173	53	11	to	to	PART
abrj-173	53	12	increase	increase	VERB
abrj-173	53	13	sustainable	sustainable	ADJ
abrj-173	53	14	competitive	competitive	ADJ
abrj-173	53	15	advantage	advantage	NOUN
abrj-173	53	16	and	and	CCONJ
abrj-173	53	17	business	business	NOUN
abrj-173	53	18	profitability	profitability	NOUN
abrj-173	53	19	.	.	PUNCT
abrj-173	54	1	frederico	frederico	PROPN
abrj-173	54	2	robles	robles	PROPN
abrj-173	54	3	(	(	PUNCT
abrj-173	54	4	2016	2016	NUM
abrj-173	54	5	)	)	PUNCT
abrj-173	54	6	studies	study	VERB
abrj-173	54	7	the	the	DET
abrj-173	54	8	impact	impact	NOUN
abrj-173	54	9	of	of	ADP
abrj-173	54	10	working	work	VERB
abrj-173	54	11	capital	capital	NOUN
abrj-173	54	12	management	management	NOUN
abrj-173	54	13	on	on	ADP
abrj-173	54	14	profitability	profitability	NOUN
abrj-173	54	15	in	in	ADP
abrj-173	54	16	different	different	ADJ
abrj-173	54	17	types	type	NOUN
abrj-173	54	18	of	of	ADP
abrj-173	54	19	enterprises	enterprise	NOUN
abrj-173	54	20	in	in	ADP
abrj-173	54	21	the	the	DET
abrj-173	54	22	uk	uk	PROPN
abrj-173	54	23	.	.	PUNCT
abrj-173	55	1	the	the	DET
abrj-173	55	2	author	author	NOUN
abrj-173	55	3	analyzes	analyze	VERB
abrj-173	55	4	the	the	DET
abrj-173	55	5	impact	impact	NOUN
abrj-173	55	6	of	of	ADP
abrj-173	55	7	each	each	DET
abrj-173	55	8	business	business	NOUN
abrj-173	55	9	cycle	cycle	NOUN
abrj-173	55	10	on	on	ADP
abrj-173	55	11	working	work	VERB
abrj-173	55	12	capital	capital	NOUN
abrj-173	55	13	management	management	NOUN
abrj-173	55	14	on	on	ADP
abrj-173	55	15	profitability	profitability	NOUN
abrj-173	55	16	,	,	PUNCT
abrj-173	55	17	using	use	VERB
abrj-173	55	18	a	a	DET
abrj-173	55	19	sample	sample	NOUN
abrj-173	55	20	of	of	ADP
abrj-173	55	21	400	400	NUM
abrj-173	55	22	unlisted	unlisted	ADJ
abrj-173	55	23	enterprises	enterprise	NOUN
abrj-173	55	24	in	in	ADP
abrj-173	55	25	the	the	DET
abrj-173	55	26	period	period	NOUN
abrj-173	55	27	2006	2006	NUM
abrj-173	55	28	2014	2014	NUM
abrj-173	55	29	.	.	PUNCT
abrj-173	56	1	the	the	DET
abrj-173	56	2	author	author	NOUN
abrj-173	56	3	included	include	VERB
abrj-173	56	4	in	in	ADP
abrj-173	56	5	the	the	DET
abrj-173	56	6	model	model	NOUN
abrj-173	56	7	the	the	DET
abrj-173	56	8	independent	independent	ADJ
abrj-173	56	9	variables	variable	NOUN
abrj-173	56	10	of	of	ADP
abrj-173	56	11	working	work	VERB
abrj-173	56	12	capital	capital	NOUN
abrj-173	56	13	management	management	NOUN
abrj-173	56	14	:	:	PUNCT
abrj-173	56	15	ar	ar	PROPN
abrj-173	56	16	,	,	PUNCT
abrj-173	56	17	ap	ap	PROPN
abrj-173	56	18	,	,	PUNCT
abrj-173	56	19	dih	dih	PROPN
abrj-173	56	20	,	,	PUNCT
abrj-173	56	21	ccc	ccc	PROPN
abrj-173	56	22	;	;	PUNCT
abrj-173	56	23	control	control	NOUN
abrj-173	56	24	variables	variable	NOUN
abrj-173	56	25	:	:	PUNCT
abrj-173	56	26	cr	cr	NOUN
abrj-173	56	27	,	,	PUNCT
abrj-173	56	28	debt	debt	NOUN
abrj-173	56	29	,	,	PUNCT
abrj-173	56	30	sales	sale	NOUN
abrj-173	56	31	.	.	PUNCT
abrj-173	57	1	the	the	DET
abrj-173	57	2	results	result	NOUN
abrj-173	57	3	show	show	VERB
abrj-173	57	4	that	that	SCONJ
abrj-173	57	5	the	the	DET
abrj-173	57	6	impact	impact	NOUN
abrj-173	57	7	of	of	ADP
abrj-173	57	8	working	work	VERB
abrj-173	57	9	capital	capital	NOUN
abrj-173	57	10	management	management	NOUN
abrj-173	57	11	on	on	ADP
abrj-173	57	12	profitability	profitability	NOUN
abrj-173	57	13	(	(	PUNCT
abrj-173	57	14	the	the	DET
abrj-173	57	15	representative	representative	ADJ
abrj-173	57	16	factor	factor	NOUN
abrj-173	57	17	here	here	ADV
abrj-173	57	18	is	be	AUX
abrj-173	57	19	:	:	PUNCT
abrj-173	57	20	roa	roa	NOUN
abrj-173	57	21	)	)	PUNCT
abrj-173	57	22	is	be	AUX
abrj-173	57	23	higher	high	ADJ
abrj-173	57	24	,	,	PUNCT
abrj-173	57	25	specifically	specifically	ADV
abrj-173	57	26	:	:	PUNCT
abrj-173	57	27	there	there	PRON
abrj-173	57	28	is	be	VERB
abrj-173	57	29	a	a	DET
abrj-173	57	30	positive	positive	ADJ
abrj-173	57	31	relationship	relationship	NOUN
abrj-173	57	32	between	between	ADP
abrj-173	57	33	ap	ap	PROPN
abrj-173	57	34	and	and	CCONJ
abrj-173	57	35	roa	roa	PROPN
abrj-173	57	36	and	and	CCONJ
abrj-173	57	37	a	a	DET
abrj-173	57	38	positive	positive	ADJ
abrj-173	57	39	relationship	relationship	NOUN
abrj-173	57	40	between	between	ADP
abrj-173	57	41	ap	ap	PROPN
abrj-173	57	42	and	and	CCONJ
abrj-173	57	43	roa	roa	PROPN
abrj-173	57	44	.	.	PUNCT
abrj-173	58	1	negative	negative	ADJ
abrj-173	58	2	relationship	relationship	NOUN
abrj-173	58	3	between	between	ADP
abrj-173	58	4	ar	ar	PROPN
abrj-173	58	5	,	,	PUNCT
abrj-173	58	6	dih	dih	PROPN
abrj-173	58	7	,	,	PUNCT
abrj-173	58	8	ccc	ccc	PROPN
abrj-173	58	9	and	and	CCONJ
abrj-173	58	10	roa	roa	PROPN
abrj-173	58	11	.	.	PUNCT
abrj-173	59	1	vuong	vuong	PROPN
abrj-173	59	2	duc	duc	PROPN
abrj-173	59	3	hoang	hoang	PROPN
abrj-173	59	4	quan	quan	PROPN
abrj-173	59	5	and	and	CCONJ
abrj-173	59	6	duong	duong	PROPN
abrj-173	59	7	diem	diem	PROPN
abrj-173	59	8	kieu	kieu	PROPN
abrj-173	59	9	(	(	PUNCT
abrj-173	59	10	2016	2016	NUM
abrj-173	59	11	)	)	PUNCT
abrj-173	59	12	on	on	ADP
abrj-173	59	13	the	the	DET
abrj-173	59	14	impact	impact	NOUN
abrj-173	59	15	of	of	ADP
abrj-173	59	16	working	work	VERB
abrj-173	59	17	capital	capital	NOUN
abrj-173	59	18	management	management	NOUN
abrj-173	59	19	on	on	ADP
abrj-173	59	20	the	the	DET
abrj-173	59	21	profits	profit	NOUN
abrj-173	59	22	of	of	ADP
abrj-173	59	23	enterprises	enterprise	NOUN
abrj-173	59	24	listed	list	VERB
abrj-173	59	25	on	on	ADP
abrj-173	59	26	the	the	DET
abrj-173	59	27	hochiminh	hochiminh	PROPN
abrj-173	59	28	city	city	PROPN
abrj-173	59	29	stock	stock	PROPN
abrj-173	59	30	exchange	exchange	PROPN
abrj-173	59	31	(	(	PUNCT
abrj-173	59	32	hose	hose	PROPN
abrj-173	59	33	)	)	PUNCT
abrj-173	59	34	.	.	PUNCT
abrj-173	60	1	with	with	ADP
abrj-173	60	2	a	a	DET
abrj-173	60	3	sample	sample	NOUN
abrj-173	60	4	of	of	ADP
abrj-173	60	5	29	29	NUM
abrj-173	60	6	enterprises	enterprise	NOUN
abrj-173	60	7	in	in	ADP
abrj-173	60	8	4	4	NUM
abrj-173	60	9	industries	industry	NOUN
abrj-173	60	10	:	:	PUNCT
abrj-173	60	11	pharmaceuticals	pharmaceutical	NOUN
abrj-173	60	12	,	,	PUNCT
abrj-173	60	13	food	food	NOUN
abrj-173	60	14	,	,	PUNCT
abrj-173	60	15	seafood	seafood	NOUN
abrj-173	60	16	,	,	PUNCT
abrj-173	60	17	and	and	CCONJ
abrj-173	60	18	steel	steel	NOUN
abrj-173	60	19	in	in	ADP
abrj-173	60	20	the	the	DET
abrj-173	60	21	period	period	NOUN
abrj-173	60	22	2010	2010	NUM
abrj-173	60	23	2014	2014	NUM
abrj-173	60	24	.	.	PUNCT
abrj-173	61	1	the	the	DET
abrj-173	61	2	study	study	NOUN
abrj-173	61	3	's	's	PART
abrj-173	61	4	multivariate	multivariate	NOUN
abrj-173	61	5	regression	regression	NOUN
abrj-173	61	6	model	model	NOUN
abrj-173	61	7	includes	include	VERB
abrj-173	61	8	9	9	NUM
abrj-173	61	9	independent	independent	ADJ
abrj-173	61	10	variables	variable	NOUN
abrj-173	61	11	(	(	PUNCT
abrj-173	61	12	working	work	VERB
abrj-173	61	13	capital	capital	NOUN
abrj-173	61	14	variables	variable	NOUN
abrj-173	61	15	:	:	PUNCT
abrj-173	61	16	acp	acp	PROPN
abrj-173	61	17	,	,	PUNCT
abrj-173	61	18	dpo	dpo	PROPN
abrj-173	61	19	,	,	PUNCT
abrj-173	61	20	dih	dih	PROPN
abrj-173	61	21	,	,	PUNCT
abrj-173	61	22	ccc	ccc	PROPN
abrj-173	61	23	;	;	PUNCT
abrj-173	61	24	control	control	NOUN
abrj-173	61	25	variables	variable	NOUN
abrj-173	61	26	:	:	PUNCT
abrj-173	61	27	ca	ca	NOUN
abrj-173	61	28	/	/	SYM
abrj-173	61	29	ta	ta	PROPN
abrj-173	61	30	,	,	PUNCT
abrj-173	61	31	k	k	PROPN
abrj-173	61	32	,	,	PUNCT
abrj-173	61	33	d	d	X
abrj-173	61	34	/	/	SYM
abrj-173	61	35	a	a	PRON
abrj-173	61	36	,	,	PUNCT
abrj-173	61	37	cl	cl	NOUN
abrj-173	61	38	/	/	SYM
abrj-173	61	39	ta	ta	NOUN
abrj-173	61	40	,	,	PUNCT
abrj-173	61	41	ln_s	ln_s	NUM
abrj-173	61	42	)	)	PUNCT
abrj-173	61	43	impact	impact	NOUN
abrj-173	61	44	roa	roa	NOUN
abrj-173	61	45	.	.	PUNCT
abrj-173	62	1	the	the	DET
abrj-173	62	2	results	result	NOUN
abrj-173	62	3	shown	show	VERB
abrj-173	62	4	through	through	ADP
abrj-173	62	5	analyzing	analyze	VERB
abrj-173	62	6	the	the	DET
abrj-173	62	7	regression	regression	NOUN
abrj-173	62	8	model	model	NOUN
abrj-173	62	9	separately	separately	ADV
abrj-173	62	10	for	for	ADP
abrj-173	62	11	each	each	DET
abrj-173	62	12	industry	industry	NOUN
abrj-173	62	13	is	be	AUX
abrj-173	62	14	that	that	SCONJ
abrj-173	62	15	the	the	DET
abrj-173	62	16	impact	impact	NOUN
abrj-173	62	17	of	of	ADP
abrj-173	62	18	working	work	VERB
abrj-173	62	19	capital	capital	NOUN
abrj-173	62	20	on	on	ADP
abrj-173	62	21	profits	profit	NOUN
abrj-173	62	22	for	for	ADP
abrj-173	62	23	the	the	DET
abrj-173	62	24	4	4	NUM
abrj-173	62	25	research	research	NOUN
abrj-173	62	26	industries	industry	NOUN
abrj-173	62	27	is	be	AUX
abrj-173	62	28	very	very	ADV
abrj-173	62	29	different	different	ADJ
abrj-173	62	30	.	.	PUNCT
abrj-173	63	1	3	3	X
abrj-173	63	2	.	.	X
abrj-173	63	3	theoretical	theoretical	ADJ
abrj-173	63	4	basis	basis	NOUN
abrj-173	63	5	of	of	ADP
abrj-173	63	6	working	work	VERB
abrj-173	63	7	capital	capital	NOUN
abrj-173	63	8	and	and	CCONJ
abrj-173	63	9	working	working	NOUN
abrj-173	63	10	capital	capital	NOUN
abrj-173	63	11	management	management	NOUN
abrj-173	63	12	3.1	3.1	NUM
abrj-173	63	13	.	.	PUNCT
abrj-173	63	14	working	work	VERB
abrj-173	63	15	capital	capital	NOUN
abrj-173	63	16	to	to	PART
abrj-173	63	17	ensure	ensure	VERB
abrj-173	63	18	that	that	SCONJ
abrj-173	63	19	the	the	DET
abrj-173	63	20	production	production	NOUN
abrj-173	63	21	and	and	CCONJ
abrj-173	63	22	business	business	NOUN
abrj-173	63	23	process	process	NOUN
abrj-173	63	24	is	be	AUX
abrj-173	63	25	conducted	conduct	VERB
abrj-173	63	26	regularly	regularly	ADV
abrj-173	63	27	and	and	CCONJ
abrj-173	63	28	continuously	continuously	ADV
abrj-173	63	29	,	,	PUNCT
abrj-173	63	30	enterprises	enterprise	NOUN
abrj-173	63	31	are	be	AUX
abrj-173	63	32	required	require	VERB
abrj-173	63	33	to	to	PART
abrj-173	63	34	have	have	VERB
abrj-173	63	35	a	a	DET
abrj-173	63	36	certain	certain	ADJ
abrj-173	63	37	amount	amount	NOUN
abrj-173	63	38	of	of	ADP
abrj-173	63	39	current	current	ADJ
abrj-173	63	40	assets	asset	NOUN
abrj-173	63	41	.	.	PUNCT
abrj-173	64	1	therefore	therefore	ADV
abrj-173	64	2	,	,	PUNCT
abrj-173	64	3	to	to	PART
abrj-173	64	4	form	form	VERB
abrj-173	64	5	current	current	ADJ
abrj-173	64	6	assets	asset	NOUN
abrj-173	64	7	,	,	PUNCT
abrj-173	64	8	enterprises	enterprise	NOUN
abrj-173	64	9	must	must	AUX
abrj-173	64	10	advance	advance	VERB
abrj-173	64	11	a	a	DET
abrj-173	64	12	certain	certain	ADJ
abrj-173	64	13	amount	amount	NOUN
abrj-173	64	14	of	of	ADP
abrj-173	64	15	monetary	monetary	ADJ
abrj-173	64	16	capital	capital	NOUN
abrj-173	64	17	to	to	PART
abrj-173	64	18	invest	invest	VERB
abrj-173	64	19	in	in	ADP
abrj-173	64	20	that	that	DET
abrj-173	64	21	asset	asset	NOUN
abrj-173	64	22	.	.	PUNCT
abrj-173	65	1	this	this	DET
abrj-173	65	2	amount	amount	NOUN
abrj-173	65	3	of	of	ADP
abrj-173	65	4	capital	capital	NOUN
abrj-173	65	5	is	be	AUX
abrj-173	65	6	called	call	VERB
abrj-173	65	7	the	the	DET
abrj-173	65	8	working	work	VERB
abrj-173	65	9	capital	capital	NOUN
abrj-173	65	10	of	of	ADP
abrj-173	65	11	the	the	DET
abrj-173	65	12	enterprises	enterprise	NOUN
abrj-173	65	13	.	.	PUNCT
abrj-173	66	1	according	accord	VERB
abrj-173	66	2	to	to	ADP
abrj-173	66	3	the	the	DET
abrj-173	66	4	corporate	corporate	ADJ
abrj-173	66	5	finance	finance	NOUN
abrj-173	66	6	textbook	textbook	NOUN
abrj-173	66	7	(	(	PUNCT
abrj-173	66	8	academy	academy	NOUN
abrj-173	66	9	of	of	ADP
abrj-173	66	10	finance	finance	NOUN
abrj-173	66	11	,	,	PUNCT
abrj-173	66	12	2014	2014	NUM
abrj-173	66	13	):	):	PUNCT
abrj-173	66	14	“	"	PUNCT
abrj-173	66	15	a	a	DET
abrj-173	66	16	business	business	NOUN
abrj-173	66	17	's	's	PART
abrj-173	66	18	working	work	VERB
abrj-173	66	19	capital	capital	NOUN
abrj-173	66	20	is	be	AUX
abrj-173	66	21	the	the	DET
abrj-173	66	22	entire	entire	ADJ
abrj-173	66	23	amount	amount	NOUN
abrj-173	66	24	of	of	ADP
abrj-173	66	25	advance	advance	NOUN
abrj-173	66	26	money	money	NOUN
abrj-173	66	27	that	that	PRON
abrj-173	66	28	the	the	DET
abrj-173	66	29	enterprises	enterprise	NOUN
abrj-173	66	30	spends	spend	VERB
abrj-173	66	31	to	to	PART
abrj-173	66	32	invest	invest	VERB
abrj-173	66	33	in	in	ADP
abrj-173	66	34	forming	form	VERB
abrj-173	66	35	frequently	frequently	ADV
abrj-173	66	36	needed	need	VERB
abrj-173	66	37	current	current	ADJ
abrj-173	66	38	assets	asset	NOUN
abrj-173	66	39	for	for	ADP
abrj-173	66	40	production	production	NOUN
abrj-173	66	41	and	and	CCONJ
abrj-173	66	42	business	business	NOUN
abrj-173	66	43	activities	activity	NOUN
abrj-173	66	44	of	of	ADP
abrj-173	66	45	the	the	DET
abrj-173	66	46	enterprise	enterprise	NOUN
abrj-173	66	47	.	.	PUNCT
abrj-173	67	1	in	in	ADP
abrj-173	67	2	other	other	ADJ
abrj-173	67	3	words	word	NOUN
abrj-173	67	4	,	,	PUNCT
abrj-173	67	5	working	work	VERB
abrj-173	67	6	capital	capital	NOUN
abrj-173	67	7	is	be	AUX
abrj-173	67	8	the	the	DET
abrj-173	67	9	monetary	monetary	ADJ
abrj-173	67	10	expression	expression	NOUN
abrj-173	67	11	of	of	ADP
abrj-173	67	12	current	current	ADJ
abrj-173	67	13	assets	asset	NOUN
abrj-173	67	14	in	in	ADP
abrj-173	67	15	an	an	DET
abrj-173	67	16	enterprise	enterprise	NOUN
abrj-173	67	17	”	"	PUNCT
abrj-173	67	18	.	.	PUNCT
abrj-173	68	1	working	work	VERB
abrj-173	68	2	capital	capital	NOUN
abrj-173	68	3	is	be	AUX
abrj-173	68	4	a	a	DET
abrj-173	68	5	financial	financial	ADJ
abrj-173	68	6	measure	measure	NOUN
abrj-173	68	7	that	that	PRON
abrj-173	68	8	represents	represent	VERB
abrj-173	68	9	the	the	DET
abrj-173	68	10	current	current	ADJ
abrj-173	68	11	liquidity	liquidity	NOUN
abrj-173	68	12	of	of	ADP
abrj-173	68	13	a	a	DET
abrj-173	68	14	enterprise	enterprise	NOUN
abrj-173	68	15	,	,	PUNCT
abrj-173	68	16	measures	measure	VERB
abrj-173	68	17	the	the	DET
abrj-173	68	18	financial	financial	ADJ
abrj-173	68	19	strength	strength	NOUN
abrj-173	68	20	of	of	ADP
abrj-173	68	21	a	a	DET
abrj-173	68	22	enterprise	enterprise	NOUN
abrj-173	68	23	,	,	PUNCT
abrj-173	68	24	and	and	CCONJ
abrj-173	68	25	it	it	PRON
abrj-173	68	26	plays	play	VERB
abrj-173	68	27	an	an	DET
abrj-173	68	28	important	important	ADJ
abrj-173	68	29	role	role	NOUN
abrj-173	68	30	in	in	ADP
abrj-173	68	31	maximizing	maximize	VERB
abrj-173	68	32	the	the	DET
abrj-173	68	33	wealth	wealth	NOUN
abrj-173	68	34	of	of	ADP
abrj-173	68	35	shareholders	shareholder	NOUN
abrj-173	68	36	.	.	PUNCT
abrj-173	68	37	.	.	PUNCT
abrj-173	69	1	however	however	ADV
abrj-173	69	2	,	,	PUNCT
abrj-173	69	3	it	it	PRON
abrj-173	69	4	needs	need	VERB
abrj-173	69	5	to	to	PART
abrj-173	69	6	be	be	AUX
abrj-173	69	7	financed	finance	VERB
abrj-173	69	8	and	and	CCONJ
abrj-173	69	9	may	may	AUX
abrj-173	69	10	entail	entail	VERB
abrj-173	69	11	other	other	ADJ
abrj-173	69	12	operating	operating	NOUN
abrj-173	69	13	costs	cost	NOUN
abrj-173	69	14	,	,	PUNCT
abrj-173	69	15	such	such	ADJ
abrj-173	69	16	as	as	ADP
abrj-173	69	17	credit	credit	NOUN
abrj-173	69	18	losses	loss	NOUN
abrj-173	69	19	on	on	ADP
abrj-173	69	20	accounts	account	NOUN
abrj-173	69	21	receivable	receivable	ADJ
abrj-173	69	22	,	,	PUNCT
abrj-173	69	23	storage	storage	NOUN
abrj-173	69	24	costs	cost	NOUN
abrj-173	69	25	,	,	PUNCT
abrj-173	69	26	and	and	CCONJ
abrj-173	69	27	logistics	logistic	NOUN
abrj-173	69	28	costs	cost	NOUN
abrj-173	69	29	for	for	ADP
abrj-173	69	30	inventory	inventory	NOUN
abrj-173	69	31	.	.	PUNCT
abrj-173	70	1	along	along	ADP
abrj-173	70	2	with	with	ADP
abrj-173	70	3	tangible	tangible	ADJ
abrj-173	70	4	and	and	CCONJ
abrj-173	70	5	intangible	intangible	ADJ
abrj-173	70	6	assets	asset	NOUN
abrj-173	70	7	,	,	PUNCT
abrj-173	70	8	working	work	VERB
abrj-173	70	9	capital	capital	NOUN
abrj-173	70	10	is	be	AUX
abrj-173	70	11	also	also	ADV
abrj-173	70	12	a	a	DET
abrj-173	70	13	part	part	NOUN
abrj-173	70	14	of	of	ADP
abrj-173	70	15	operating	operate	VERB
abrj-173	70	16	capital	capital	NOUN
abrj-173	70	17	.	.	PUNCT
abrj-173	71	1	if	if	SCONJ
abrj-173	71	2	the	the	DET
abrj-173	71	3	amount	amount	NOUN
abrj-173	71	4	of	of	ADP
abrj-173	71	5	working	work	VERB
abrj-173	71	6	capital	capital	NOUN
abrj-173	71	7	is	be	AUX
abrj-173	71	8	not	not	PART
abrj-173	71	9	guaranteed	guarantee	VERB
abrj-173	71	10	,	,	PUNCT
abrj-173	71	11	it	it	PRON
abrj-173	71	12	will	will	AUX
abrj-173	71	13	lead	lead	VERB
abrj-173	71	14	to	to	ADP
abrj-173	71	15	a	a	DET
abrj-173	71	16	shortage	shortage	NOUN
abrj-173	71	17	and	and	CCONJ
abrj-173	71	18	difficulty	difficulty	NOUN
abrj-173	71	19	in	in	ADP
abrj-173	71	20	daily	daily	ADJ
abrj-173	71	21	business	business	NOUN
abrj-173	71	22	operations	operation	NOUN
abrj-173	71	23	.	.	PUNCT
abrj-173	72	1	working	work	VERB
abrj-173	72	2	capital	capital	NOUN
abrj-173	72	3	is	be	AUX
abrj-173	72	4	determined	determine	VERB
abrj-173	72	5	as	as	SCONJ
abrj-173	72	6	follows	follow	VERB
abrj-173	72	7	:	:	PUNCT
abrj-173	72	8	working	work	VERB
abrj-173	72	9	capital	capital	NOUN
abrj-173	72	10	=	=	PUNCT
abrj-173	72	11	current	current	ADJ
abrj-173	72	12	assets	asset	NOUN
abrj-173	72	13	–	–	PUNCT
abrj-173	72	14	short	short	ADJ
abrj-173	72	15	-	-	PUNCT
abrj-173	72	16	term	term	NOUN
abrj-173	72	17	liabilities	liability	NOUN
abrj-173	72	18	current	current	ADJ
abrj-173	72	19	assets	asset	NOUN
abrj-173	72	20	here	here	ADV
abrj-173	72	21	are	be	AUX
abrj-173	72	22	specifically	specifically	ADV
abrj-173	72	23	understood	understand	VERB
abrj-173	72	24	as	as	ADP
abrj-173	72	25	:	:	PUNCT
abrj-173	72	26	cash	cash	NOUN
abrj-173	72	27	,	,	PUNCT
abrj-173	72	28	cash	cash	NOUN
abrj-173	72	29	equivalents	equivalent	NOUN
abrj-173	72	30	;	;	PUNCT
abrj-173	72	31	short	short	ADJ
abrj-173	72	32	-	-	PUNCT
abrj-173	72	33	term	term	NOUN
abrj-173	72	34	receivables	receivables	NOUN
abrj-173	72	35	;	;	PUNCT
abrj-173	72	36	inventory	inventory	NOUN
abrj-173	72	37	;	;	PUNCT
abrj-173	72	38	other	other	ADJ
abrj-173	72	39	current	current	ADJ
abrj-173	72	40	assets	asset	NOUN
abrj-173	72	41	.	.	PUNCT
abrj-173	73	1	short	short	ADJ
abrj-173	73	2	-	-	PUNCT
abrj-173	73	3	term	term	NOUN
abrj-173	73	4	debts	debt	NOUN
abrj-173	73	5	are	be	AUX
abrj-173	73	6	debts	debt	NOUN
abrj-173	73	7	with	with	ADP
abrj-173	73	8	a	a	DET
abrj-173	73	9	term	term	NOUN
abrj-173	73	10	of	of	ADP
abrj-173	73	11	1	1	NUM
abrj-173	73	12	year	year	NOUN
abrj-173	73	13	or	or	CCONJ
abrj-173	73	14	less	less	ADJ
abrj-173	73	15	(	(	PUNCT
abrj-173	73	16	payables	payable	NOUN
abrj-173	73	17	to	to	ADP
abrj-173	73	18	suppliers	supplier	NOUN
abrj-173	73	19	,	,	PUNCT
abrj-173	73	20	due	due	ADJ
abrj-173	73	21	debts	debt	NOUN
abrj-173	73	22	to	to	ADP
abrj-173	73	23	financial	financial	ADJ
abrj-173	73	24	institutions	institution	NOUN
abrj-173	73	25	)	)	PUNCT
abrj-173	73	26	.	.	PUNCT
abrj-173	74	1	if	if	SCONJ
abrj-173	74	2	current	current	ADJ
abrj-173	74	3	assets	asset	NOUN
abrj-173	74	4	are	be	AUX
abrj-173	74	5	less	less	ADJ
abrj-173	74	6	than	than	ADP
abrj-173	74	7	current	current	ADJ
abrj-173	74	8	liabilities	liability	NOUN
abrj-173	74	9	,	,	PUNCT
abrj-173	74	10	the	the	DET
abrj-173	74	11	business	business	NOUN
abrj-173	74	12	will	will	AUX
abrj-173	74	13	lack	lack	VERB
abrj-173	74	14	working	working	NOUN
abrj-173	74	15	capital	capital	NOUN
abrj-173	74	16	,	,	PUNCT
abrj-173	74	17	also	also	ADV
abrj-173	74	18	known	know	VERB
abrj-173	74	19	as	as	ADP
abrj-173	74	20	a	a	DET
abrj-173	74	21	working	work	VERB
abrj-173	74	22	capital	capital	NOUN
abrj-173	74	23	deficit	deficit	NOUN
abrj-173	74	24	.	.	PUNCT
abrj-173	75	1	asian	asian	ADJ
abrj-173	75	2	business	business	PROPN
abrj-173	75	3	research	research	NOUN
abrj-173	75	4	journal	journal	NOUN
abrj-173	75	5	,	,	PUNCT
abrj-173	75	6	2024	2024	NUM
abrj-173	75	7	,	,	PUNCT
abrj-173	75	8	9	9	NUM
abrj-173	75	9	:	:	SYM
abrj-173	75	10	31	31	NUM
abrj-173	75	11	-	-	SYM
abrj-173	75	12	38	38	NUM
abrj-173	75	13	33	33	NUM
abrj-173	75	14	©	©	ADP
abrj-173	75	15	2024	2024	NUM
abrj-173	75	16	by	by	ADP
abrj-173	75	17	the	the	DET
abrj-173	75	18	authors	author	NOUN
abrj-173	75	19	;	;	PUNCT
abrj-173	75	20	licensee	licensee	NOUN
abrj-173	75	21	eastern	eastern	ADJ
abrj-173	75	22	centre	centre	NOUN
abrj-173	75	23	of	of	ADP
abrj-173	75	24	science	science	NOUN
abrj-173	75	25	and	and	CCONJ
abrj-173	75	26	education	education	NOUN
abrj-173	75	27	,	,	PUNCT
abrj-173	75	28	usa	usa	PROPN
abrj-173	75	29	3.2	3.2	NUM
abrj-173	75	30	.	.	PUNCT
abrj-173	76	1	working	work	VERB
abrj-173	76	2	capital	capital	NOUN
abrj-173	76	3	management	management	NOUN
abrj-173	76	4	decisions	decision	NOUN
abrj-173	76	5	related	relate	VERB
abrj-173	76	6	to	to	ADP
abrj-173	76	7	working	work	VERB
abrj-173	76	8	capital	capital	NOUN
abrj-173	76	9	and	and	CCONJ
abrj-173	76	10	short	short	ADJ
abrj-173	76	11	-	-	PUNCT
abrj-173	76	12	term	term	NOUN
abrj-173	76	13	finance	finance	NOUN
abrj-173	76	14	are	be	AUX
abrj-173	76	15	called	call	VERB
abrj-173	76	16	working	work	VERB
abrj-173	76	17	capital	capital	NOUN
abrj-173	76	18	management	management	NOUN
abrj-173	76	19	.	.	PUNCT
abrj-173	77	1	in	in	ADP
abrj-173	77	2	other	other	ADJ
abrj-173	77	3	words	word	NOUN
abrj-173	77	4	,	,	PUNCT
abrj-173	77	5	working	work	VERB
abrj-173	77	6	capital	capital	NOUN
abrj-173	77	7	management	management	NOUN
abrj-173	77	8	includes	include	VERB
abrj-173	77	9	all	all	DET
abrj-173	77	10	aspects	aspect	NOUN
abrj-173	77	11	of	of	ADP
abrj-173	77	12	current	current	ADJ
abrj-173	77	13	assets	asset	NOUN
abrj-173	77	14	and	and	CCONJ
abrj-173	77	15	short	short	ADJ
abrj-173	77	16	-	-	PUNCT
abrj-173	77	17	term	term	NOUN
abrj-173	77	18	liabilities	liability	NOUN
abrj-173	77	19	.	.	PUNCT
abrj-173	78	1	the	the	DET
abrj-173	78	2	focus	focus	NOUN
abrj-173	78	3	of	of	ADP
abrj-173	78	4	working	work	VERB
abrj-173	78	5	capital	capital	NOUN
abrj-173	78	6	management	management	NOUN
abrj-173	78	7	is	be	AUX
abrj-173	78	8	to	to	PART
abrj-173	78	9	optimize	optimize	VERB
abrj-173	78	10	the	the	DET
abrj-173	78	11	levels	level	NOUN
abrj-173	78	12	of	of	ADP
abrj-173	78	13	inventory	inventory	NOUN
abrj-173	78	14	,	,	PUNCT
abrj-173	78	15	accounts	account	VERB
abrj-173	78	16	receivable	receivable	ADJ
abrj-173	78	17	,	,	PUNCT
abrj-173	78	18	cash	cash	NOUN
abrj-173	78	19	and	and	CCONJ
abrj-173	78	20	other	other	ADJ
abrj-173	78	21	current	current	ADJ
abrj-173	78	22	assets	asset	NOUN
abrj-173	78	23	held	hold	VERB
abrj-173	78	24	by	by	ADP
abrj-173	78	25	the	the	DET
abrj-173	78	26	business	business	NOUN
abrj-173	78	27	enterprise	enterprise	NOUN
abrj-173	78	28	at	at	ADP
abrj-173	78	29	a	a	DET
abrj-173	78	30	point	point	NOUN
abrj-173	78	31	in	in	ADP
abrj-173	78	32	time	time	NOUN
abrj-173	78	33	.	.	PUNCT
abrj-173	79	1	it	it	PRON
abrj-173	79	2	shows	show	VERB
abrj-173	79	3	the	the	DET
abrj-173	79	4	relationship	relationship	NOUN
abrj-173	79	5	between	between	ADP
abrj-173	79	6	a	a	DET
abrj-173	79	7	business	business	NOUN
abrj-173	79	8	's	's	PART
abrj-173	79	9	current	current	ADJ
abrj-173	79	10	assets	asset	NOUN
abrj-173	79	11	and	and	CCONJ
abrj-173	79	12	current	current	ADJ
abrj-173	79	13	liabilities	liability	NOUN
abrj-173	79	14	.	.	PUNCT
abrj-173	80	1	the	the	DET
abrj-173	80	2	goal	goal	NOUN
abrj-173	80	3	of	of	ADP
abrj-173	80	4	working	work	VERB
abrj-173	80	5	capital	capital	NOUN
abrj-173	80	6	management	management	NOUN
abrj-173	80	7	is	be	AUX
abrj-173	80	8	to	to	PART
abrj-173	80	9	ensure	ensure	VERB
abrj-173	80	10	that	that	SCONJ
abrj-173	80	11	a	a	DET
abrj-173	80	12	business	business	NOUN
abrj-173	80	13	can	can	AUX
abrj-173	80	14	continue	continue	VERB
abrj-173	80	15	its	its	PRON
abrj-173	80	16	operations	operation	NOUN
abrj-173	80	17	and	and	CCONJ
abrj-173	80	18	has	have	VERB
abrj-173	80	19	sufficient	sufficient	ADJ
abrj-173	80	20	cash	cash	NOUN
abrj-173	80	21	flow	flow	NOUN
abrj-173	80	22	to	to	PART
abrj-173	80	23	meet	meet	VERB
abrj-173	80	24	both	both	DET
abrj-173	80	25	short	short	ADJ
abrj-173	80	26	-	-	PUNCT
abrj-173	80	27	term	term	NOUN
abrj-173	80	28	debt	debt	NOUN
abrj-173	80	29	due	due	ADJ
abrj-173	80	30	and	and	CCONJ
abrj-173	80	31	upcoming	upcoming	ADJ
abrj-173	80	32	expenses	expense	NOUN
abrj-173	80	33	.	.	PUNCT
abrj-173	81	1	working	work	VERB
abrj-173	81	2	capital	capital	NOUN
abrj-173	81	3	management	management	NOUN
abrj-173	81	4	needs	need	VERB
abrj-173	81	5	to	to	PART
abrj-173	81	6	answer	answer	VERB
abrj-173	81	7	several	several	ADJ
abrj-173	81	8	important	important	ADJ
abrj-173	81	9	questions	question	NOUN
abrj-173	81	10	that	that	PRON
abrj-173	81	11	affect	affect	VERB
abrj-173	81	12	a	a	DET
abrj-173	81	13	company	company	NOUN
abrj-173	81	14	's	's	PART
abrj-173	81	15	sustainability	sustainability	NOUN
abrj-173	81	16	and	and	CCONJ
abrj-173	81	17	shape	shape	VERB
abrj-173	81	18	its	its	PRON
abrj-173	81	19	financial	financial	ADJ
abrj-173	81	20	strategy	strategy	NOUN
abrj-173	81	21	,	,	PUNCT
abrj-173	81	22	both	both	CCONJ
abrj-173	81	23	in	in	ADP
abrj-173	81	24	the	the	DET
abrj-173	81	25	short	short	ADJ
abrj-173	81	26	and	and	CCONJ
abrj-173	81	27	long	long	ADJ
abrj-173	81	28	term	term	NOUN
abrj-173	81	29	:	:	PUNCT
abrj-173	81	30	how	how	SCONJ
abrj-173	81	31	much	much	ADJ
abrj-173	81	32	cash	cash	NOUN
abrj-173	81	33	and	and	CCONJ
abrj-173	81	34	inventory	inventory	NOUN
abrj-173	81	35	should	should	AUX
abrj-173	81	36	we	we	PRON
abrj-173	81	37	hold	hold	VERB
abrj-173	81	38	?	?	PUNCT
abrj-173	82	1	inventory	inventory	NOUN
abrj-173	82	2	on	on	ADP
abrj-173	82	3	hand	hand	NOUN
abrj-173	82	4	?	?	PUNCT
abrj-173	83	1	should	should	AUX
abrj-173	83	2	the	the	DET
abrj-173	83	3	credit	credit	NOUN
abrj-173	83	4	period	period	NOUN
abrj-173	83	5	be	be	AUX
abrj-173	83	6	extended	extend	VERB
abrj-173	83	7	to	to	ADP
abrj-173	83	8	customers	customer	NOUN
abrj-173	83	9	?	?	PUNCT
abrj-173	84	1	is	be	AUX
abrj-173	84	2	the	the	DET
abrj-173	84	3	same	same	ADJ
abrj-173	84	4	case	case	NOUN
abrj-173	84	5	with	with	ADP
abrj-173	84	6	the	the	DET
abrj-173	84	7	payment	payment	NOUN
abrj-173	84	8	period	period	NOUN
abrj-173	84	9	to	to	ADP
abrj-173	84	10	suppliers	supplier	NOUN
abrj-173	84	11	?	?	PUNCT
abrj-173	85	1	is	be	AUX
abrj-173	85	2	it	it	PRON
abrj-173	85	3	necessary	necessary	ADJ
abrj-173	85	4	to	to	PART
abrj-173	85	5	mobilize	mobilize	VERB
abrj-173	85	6	short	short	ADJ
abrj-173	85	7	-	-	PUNCT
abrj-173	85	8	term	term	NOUN
abrj-173	85	9	finance	finance	NOUN
abrj-173	85	10	from	from	ADP
abrj-173	85	11	any	any	DET
abrj-173	85	12	sources	source	NOUN
abrj-173	85	13	and	and	CCONJ
abrj-173	85	14	what	what	PRON
abrj-173	85	15	is	be	AUX
abrj-173	85	16	the	the	DET
abrj-173	85	17	debt	debt	NOUN
abrj-173	85	18	repayment	repayment	NOUN
abrj-173	85	19	plan	plan	NOUN
abrj-173	85	20	?	?	PUNCT
abrj-173	86	1	4	4	X
abrj-173	86	2	.	.	X
abrj-173	86	3	research	research	NOUN
abrj-173	86	4	methods	method	NOUN
abrj-173	86	5	4.1	4.1	NUM
abrj-173	86	6	.	.	PUNCT
abrj-173	87	1	research	research	NOUN
abrj-173	87	2	sample	sample	NOUN
abrj-173	87	3	to	to	PART
abrj-173	87	4	determine	determine	VERB
abrj-173	87	5	the	the	DET
abrj-173	87	6	impact	impact	NOUN
abrj-173	87	7	of	of	ADP
abrj-173	87	8	working	work	VERB
abrj-173	87	9	capital	capital	NOUN
abrj-173	87	10	management	management	NOUN
abrj-173	87	11	on	on	ADP
abrj-173	87	12	the	the	DET
abrj-173	87	13	profitability	profitability	NOUN
abrj-173	87	14	of	of	ADP
abrj-173	87	15	chemical	chemical	NOUN
abrj-173	87	16	enterprises	enterprise	NOUN
abrj-173	87	17	,	,	PUNCT
abrj-173	87	18	the	the	DET
abrj-173	87	19	authors	author	NOUN
abrj-173	87	20	collected	collect	VERB
abrj-173	87	21	secondary	secondary	ADJ
abrj-173	87	22	data	datum	NOUN
abrj-173	87	23	taken	take	VERB
abrj-173	87	24	from	from	ADP
abrj-173	87	25	the	the	DET
abrj-173	87	26	annual	annual	ADJ
abrj-173	87	27	financial	financial	ADJ
abrj-173	87	28	reports	report	NOUN
abrj-173	87	29	of	of	ADP
abrj-173	87	30	listed	list	VERB
abrj-173	87	31	chemical	chemical	ADJ
abrj-173	87	32	enterprises	enterprise	NOUN
abrj-173	87	33	on	on	ADP
abrj-173	87	34	the	the	DET
abrj-173	87	35	vietnamese	vietnamese	ADJ
abrj-173	87	36	stock	stock	NOUN
abrj-173	87	37	market	market	NOUN
abrj-173	87	38	.	.	PUNCT
abrj-173	88	1	the	the	DET
abrj-173	88	2	research	research	NOUN
abrj-173	88	3	sample	sample	NOUN
abrj-173	88	4	includes	include	VERB
abrj-173	88	5	32	32	NUM
abrj-173	88	6	enterprises	enterprise	NOUN
abrj-173	88	7	out	out	ADP
abrj-173	88	8	of	of	ADP
abrj-173	88	9	a	a	DET
abrj-173	88	10	total	total	NOUN
abrj-173	88	11	of	of	ADP
abrj-173	88	12	107	107	NUM
abrj-173	88	13	joint	joint	ADJ
abrj-173	88	14	stock	stock	NOUN
abrj-173	88	15	enterprises	enterprise	NOUN
abrj-173	88	16	operating	operate	VERB
abrj-173	88	17	in	in	ADP
abrj-173	88	18	the	the	DET
abrj-173	88	19	chemical	chemical	NOUN
abrj-173	88	20	manufacturing	manufacturing	NOUN
abrj-173	88	21	industry	industry	NOUN
abrj-173	88	22	,	,	PUNCT
abrj-173	88	23	including	include	VERB
abrj-173	88	24	16	16	NUM
abrj-173	88	25	enterprises	enterprise	NOUN
abrj-173	88	26	listed	list	VERB
abrj-173	88	27	on	on	ADP
abrj-173	88	28	hnx	hnx	ADJ
abrj-173	88	29	;	;	PUNCT
abrj-173	88	30	16	16	NUM
abrj-173	88	31	businesses	business	NOUN
abrj-173	88	32	listed	list	VERB
abrj-173	88	33	on	on	ADP
abrj-173	88	34	hose	hose	PROPN
abrj-173	88	35	.	.	PUNCT
abrj-173	89	1	the	the	DET
abrj-173	89	2	study	study	NOUN
abrj-173	89	3	period	period	NOUN
abrj-173	89	4	is	be	AUX
abrj-173	89	5	5	5	NUM
abrj-173	89	6	years	year	NOUN
abrj-173	89	7	(	(	PUNCT
abrj-173	89	8	2019	2019	NUM
abrj-173	89	9	2023	2023	NUM
abrj-173	89	10	)	)	PUNCT
abrj-173	89	11	with	with	ADP
abrj-173	89	12	a	a	DET
abrj-173	89	13	total	total	NOUN
abrj-173	89	14	of	of	ADP
abrj-173	89	15	160	160	NUM
abrj-173	89	16	observations	observation	NOUN
abrj-173	89	17	.	.	PUNCT
abrj-173	90	1	4.2	4.2	NUM
abrj-173	90	2	.	.	PUNCT
abrj-173	90	3	building	building	NOUN
abrj-173	90	4	models	model	NOUN
abrj-173	90	5	and	and	CCONJ
abrj-173	90	6	research	research	NOUN
abrj-173	90	7	hypotheses	hypothesis	NOUN
abrj-173	90	8	4.2.1	4.2.1	NUM
abrj-173	90	9	.	.	PUNCT
abrj-173	91	1	research	research	NOUN
abrj-173	91	2	framework	framework	NOUN
abrj-173	91	3	based	base	VERB
abrj-173	91	4	on	on	ADP
abrj-173	91	5	an	an	DET
abrj-173	91	6	overview	overview	NOUN
abrj-173	91	7	of	of	ADP
abrj-173	91	8	previous	previous	ADJ
abrj-173	91	9	studies	study	NOUN
abrj-173	91	10	,	,	PUNCT
abrj-173	91	11	the	the	DET
abrj-173	91	12	authors	author	NOUN
abrj-173	91	13	selected	select	VERB
abrj-173	91	14	the	the	DET
abrj-173	91	15	variables	variable	NOUN
abrj-173	91	16	to	to	PART
abrj-173	91	17	measure	measure	VERB
abrj-173	91	18	working	work	VERB
abrj-173	91	19	capital	capital	NOUN
abrj-173	91	20	management	management	NOUN
abrj-173	91	21	as	as	ADP
abrj-173	91	22	:	:	PUNCT
abrj-173	91	23	average	average	ADJ
abrj-173	91	24	collection	collection	NOUN
abrj-173	91	25	period	period	NOUN
abrj-173	91	26	(	(	PUNCT
abrj-173	91	27	acp	acp	PROPN
abrj-173	91	28	)	)	PUNCT
abrj-173	91	29	,	,	PUNCT
abrj-173	91	30	inventory	inventory	NOUN
abrj-173	91	31	turnover	turnover	NOUN
abrj-173	91	32	period	period	NOUN
abrj-173	91	33	(	(	PUNCT
abrj-173	91	34	dih	dih	NOUN
abrj-173	91	35	)	)	PUNCT
abrj-173	91	36	,	,	PUNCT
abrj-173	91	37	debt	debt	NOUN
abrj-173	91	38	average	average	ADJ
abrj-173	91	39	payment	payment	NOUN
abrj-173	91	40	period	period	NOUN
abrj-173	91	41	(	(	PUNCT
abrj-173	91	42	dpo	dpo	NOUN
abrj-173	91	43	)	)	PUNCT
abrj-173	91	44	,	,	PUNCT
abrj-173	91	45	cash	cash	NOUN
abrj-173	91	46	conversion	conversion	NOUN
abrj-173	91	47	cycle	cycle	NOUN
abrj-173	91	48	(	(	PUNCT
abrj-173	91	49	ccc	ccc	NOUN
abrj-173	91	50	)	)	PUNCT
abrj-173	91	51	to	to	PART
abrj-173	91	52	consider	consider	VERB
abrj-173	91	53	the	the	DET
abrj-173	91	54	impact	impact	NOUN
abrj-173	91	55	of	of	ADP
abrj-173	91	56	these	these	DET
abrj-173	91	57	variables	variable	NOUN
abrj-173	91	58	on	on	ADP
abrj-173	91	59	the	the	DET
abrj-173	91	60	dependent	dependent	ADJ
abrj-173	91	61	variable	variable	NOUN
abrj-173	91	62	which	which	PRON
abrj-173	91	63	is	be	AUX
abrj-173	91	64	the	the	DET
abrj-173	91	65	profitability	profitability	NOUN
abrj-173	91	66	of	of	ADP
abrj-173	91	67	the	the	DET
abrj-173	91	68	enterprise	enterprise	NOUN
abrj-173	91	69	.	.	PUNCT
abrj-173	92	1	the	the	DET
abrj-173	92	2	chemical	chemical	NOUN
abrj-173	92	3	industry	industry	NOUN
abrj-173	92	4	in	in	ADP
abrj-173	92	5	vietnam	vietnam	PROPN
abrj-173	92	6	is	be	AUX
abrj-173	92	7	in	in	ADP
abrj-173	92	8	the	the	DET
abrj-173	92	9	process	process	NOUN
abrj-173	92	10	of	of	ADP
abrj-173	92	11	development	development	NOUN
abrj-173	92	12	,	,	PUNCT
abrj-173	92	13	investment	investment	NOUN
abrj-173	92	14	in	in	ADP
abrj-173	92	15	building	build	VERB
abrj-173	92	16	production	production	NOUN
abrj-173	92	17	lines	line	NOUN
abrj-173	92	18	,	,	PUNCT
abrj-173	92	19	factories	factory	NOUN
abrj-173	92	20	,	,	PUNCT
abrj-173	92	21	and	and	CCONJ
abrj-173	92	22	warehouses	warehouse	NOUN
abrj-173	92	23	is	be	AUX
abrj-173	92	24	top	top	ADJ
abrj-173	92	25	priority	priority	NOUN
abrj-173	92	26	,	,	PUNCT
abrj-173	92	27	fixed	fix	VERB
abrj-173	92	28	assets	asset	NOUN
abrj-173	92	29	are	be	AUX
abrj-173	92	30	increasing	increase	VERB
abrj-173	92	31	rapidly	rapidly	ADV
abrj-173	92	32	,	,	PUNCT
abrj-173	92	33	leading	lead	VERB
abrj-173	92	34	to	to	ADP
abrj-173	92	35	an	an	DET
abrj-173	92	36	increase	increase	NOUN
abrj-173	92	37	in	in	ADP
abrj-173	92	38	loans	loan	NOUN
abrj-173	92	39	finance	finance	NOUN
abrj-173	92	40	.	.	PUNCT
abrj-173	93	1	the	the	DET
abrj-173	93	2	question	question	NOUN
abrj-173	93	3	here	here	ADV
abrj-173	93	4	is	be	AUX
abrj-173	93	5	whether	whether	SCONJ
abrj-173	93	6	enterprises	enterprise	NOUN
abrj-173	93	7	can	can	AUX
abrj-173	93	8	balance	balance	VERB
abrj-173	93	9	working	work	VERB
abrj-173	93	10	capital	capital	NOUN
abrj-173	93	11	to	to	PART
abrj-173	93	12	meet	meet	VERB
abrj-173	93	13	business	business	NOUN
abrj-173	93	14	needs	need	NOUN
abrj-173	93	15	?	?	PUNCT
abrj-173	94	1	how	how	SCONJ
abrj-173	94	2	does	do	AUX
abrj-173	94	3	working	work	VERB
abrj-173	94	4	capital	capital	NOUN
abrj-173	94	5	management	management	NOUN
abrj-173	94	6	impact	impact	NOUN
abrj-173	94	7	profitability	profitability	NOUN
abrj-173	94	8	on	on	ADP
abrj-173	94	9	total	total	ADJ
abrj-173	94	10	assets	asset	NOUN
abrj-173	94	11	because	because	SCONJ
abrj-173	94	12	chemical	chemical	NOUN
abrj-173	94	13	enterprises	enterprise	NOUN
abrj-173	94	14	have	have	VERB
abrj-173	94	15	to	to	PART
abrj-173	94	16	use	use	VERB
abrj-173	94	17	many	many	ADJ
abrj-173	94	18	assets	asset	NOUN
abrj-173	94	19	in	in	ADP
abrj-173	94	20	their	their	PRON
abrj-173	94	21	operations	operation	NOUN
abrj-173	94	22	?	?	PUNCT
abrj-173	95	1	for	for	ADP
abrj-173	95	2	this	this	DET
abrj-173	95	3	reason	reason	NOUN
abrj-173	95	4	,	,	PUNCT
abrj-173	95	5	the	the	DET
abrj-173	95	6	authors	author	NOUN
abrj-173	95	7	decided	decide	VERB
abrj-173	95	8	to	to	PART
abrj-173	95	9	choose	choose	VERB
abrj-173	95	10	the	the	DET
abrj-173	95	11	variable	variable	ADJ
abrj-173	95	12	return	return	NOUN
abrj-173	95	13	on	on	ADP
abrj-173	95	14	assets	asset	NOUN
abrj-173	95	15	(	(	PUNCT
abrj-173	95	16	roa	roa	NOUN
abrj-173	95	17	)	)	PUNCT
abrj-173	95	18	as	as	ADP
abrj-173	95	19	the	the	DET
abrj-173	95	20	variable	variable	NOUN
abrj-173	95	21	reflecting	reflect	VERB
abrj-173	95	22	profitability	profitability	NOUN
abrj-173	95	23	.	.	PUNCT
abrj-173	96	1	furthermore	furthermore	ADV
abrj-173	96	2	,	,	PUNCT
abrj-173	96	3	the	the	DET
abrj-173	96	4	chemical	chemical	NOUN
abrj-173	96	5	industry	industry	NOUN
abrj-173	96	6	still	still	ADV
abrj-173	96	7	has	have	VERB
abrj-173	96	8	many	many	ADJ
abrj-173	96	9	potential	potential	ADJ
abrj-173	96	10	markets	market	NOUN
abrj-173	96	11	,	,	PUNCT
abrj-173	96	12	so	so	SCONJ
abrj-173	96	13	the	the	DET
abrj-173	96	14	authors	author	NOUN
abrj-173	96	15	ignore	ignore	VERB
abrj-173	96	16	the	the	DET
abrj-173	96	17	variable	variable	ADJ
abrj-173	96	18	return	return	NOUN
abrj-173	96	19	on	on	ADP
abrj-173	96	20	equity	equity	NOUN
abrj-173	96	21	(	(	PUNCT
abrj-173	96	22	roe	roe	PROPN
abrj-173	96	23	)	)	PUNCT
abrj-173	96	24	.	.	PUNCT
abrj-173	97	1	the	the	DET
abrj-173	97	2	authors	author	NOUN
abrj-173	97	3	decided	decide	VERB
abrj-173	97	4	to	to	PART
abrj-173	97	5	include	include	VERB
abrj-173	97	6	in	in	ADP
abrj-173	97	7	the	the	DET
abrj-173	97	8	analysis	analysis	NOUN
abrj-173	97	9	control	control	NOUN
abrj-173	97	10	variables	variable	NOUN
abrj-173	97	11	:	:	PUNCT
abrj-173	97	12	current	current	ADJ
abrj-173	97	13	ratio	ratio	NOUN
abrj-173	97	14	(	(	PUNCT
abrj-173	97	15	cr	cr	NOUN
abrj-173	97	16	)	)	PUNCT
abrj-173	97	17	,	,	PUNCT
abrj-173	97	18	debt	debt	NOUN
abrj-173	97	19	ratio	ratio	NOUN
abrj-173	97	20	(	(	PUNCT
abrj-173	97	21	dr	dr	PROPN
abrj-173	97	22	)	)	PUNCT
abrj-173	97	23	and	and	CCONJ
abrj-173	97	24	enterprise	enterprise	NOUN
abrj-173	97	25	size	size	NOUN
abrj-173	97	26	(	(	PUNCT
abrj-173	97	27	size	size	NOUN
abrj-173	97	28	)	)	PUNCT
abrj-173	97	29	.	.	PUNCT
abrj-173	98	1	below	below	ADV
abrj-173	98	2	is	be	AUX
abrj-173	98	3	a	a	DET
abrj-173	98	4	figure	figure	NOUN
abrj-173	98	5	showing	show	VERB
abrj-173	98	6	the	the	DET
abrj-173	98	7	impact	impact	NOUN
abrj-173	98	8	of	of	ADP
abrj-173	98	9	variables	variable	NOUN
abrj-173	98	10	on	on	ADP
abrj-173	98	11	profitability	profitability	NOUN
abrj-173	98	12	:	:	PUNCT
abrj-173	98	13	figure1	figure1	X
abrj-173	98	14	.	.	PUNCT
abrj-173	99	1	model	model	PROPN
abrj-173	99	2	to	to	PART
abrj-173	99	3	study	study	VERB
abrj-173	99	4	the	the	DET
abrj-173	99	5	impact	impact	NOUN
abrj-173	99	6	of	of	ADP
abrj-173	99	7	factors	factor	NOUN
abrj-173	99	8	on	on	ADP
abrj-173	99	9	working	work	VERB
abrj-173	99	10	capital	capital	NOUN
abrj-173	99	11	.	.	PUNCT
abrj-173	100	1	4.2.2	4.2.2	X
abrj-173	100	2	.	.	PUNCT
abrj-173	101	1	the	the	DET
abrj-173	101	2	content	content	NOUN
abrj-173	101	3	describes	describe	VERB
abrj-173	101	4	the	the	DET
abrj-173	101	5	variables	variable	NOUN
abrj-173	101	6	,	,	PUNCT
abrj-173	101	7	measurement	measurement	NOUN
abrj-173	101	8	methods	method	NOUN
abrj-173	101	9	and	and	CCONJ
abrj-173	101	10	research	research	NOUN
abrj-173	101	11	hypotheses	hypothesis	NOUN
abrj-173	101	12	a.	a.	NOUN
abrj-173	101	13	dependent	dependent	ADJ
abrj-173	101	14	variable	variable	NOUN
abrj-173	101	15	:	:	PUNCT
abrj-173	101	16	return	return	VERB
abrj-173	101	17	on	on	ADP
abrj-173	101	18	assets	asset	NOUN
abrj-173	101	19	(	(	PUNCT
abrj-173	101	20	roa	roa	PROPN
abrj-173	101	21	):	):	PUNCT
abrj-173	101	22	this	this	DET
abrj-173	101	23	indicator	indicator	NOUN
abrj-173	101	24	shows	show	VERB
abrj-173	101	25	the	the	DET
abrj-173	101	26	efficiency	efficiency	NOUN
abrj-173	101	27	of	of	ADP
abrj-173	101	28	using	use	VERB
abrj-173	101	29	assets	asset	NOUN
abrj-173	101	30	in	in	ADP
abrj-173	101	31	business	business	NOUN
abrj-173	101	32	activities	activity	NOUN
abrj-173	101	33	,	,	PUNCT
abrj-173	101	34	it	it	PRON
abrj-173	101	35	shows	show	VERB
abrj-173	101	36	how	how	SCONJ
abrj-173	101	37	much	much	ADJ
abrj-173	101	38	profit	profit	NOUN
abrj-173	101	39	each	each	DET
abrj-173	101	40	dong	dong	NOUN
abrj-173	101	41	of	of	ADP
abrj-173	101	42	assets	asset	NOUN
abrj-173	101	43	used	use	VERB
abrj-173	101	44	brings	bring	NOUN
abrj-173	101	45	.	.	PUNCT
abrj-173	102	1	the	the	PRON
abrj-173	102	2	higher	high	ADJ
abrj-173	102	3	the	the	DET
abrj-173	102	4	ratio	ratio	NOUN
abrj-173	102	5	shows	show	VERB
abrj-173	102	6	the	the	PRON
abrj-173	102	7	more	more	ADV
abrj-173	102	8	efficient	efficient	ADJ
abrj-173	102	9	the	the	DET
abrj-173	102	10	enterprises	enterprise	NOUN
abrj-173	102	11	is	be	AUX
abrj-173	102	12	operating	operate	VERB
abrj-173	102	13	.	.	PUNCT
abrj-173	103	1	case	case	NOUN
abrj-173	103	2	studies	study	NOUN
abrj-173	103	3	:	:	PUNCT
abrj-173	103	4	wang	wang	PROPN
abrj-173	103	5	(	(	PUNCT
abrj-173	103	6	2002	2002	NUM
abrj-173	103	7	)	)	PUNCT
abrj-173	103	8	;	;	PUNCT
abrj-173	103	9	padachi	padachi	PROPN
abrj-173	103	10	et	et	PROPN
abrj-173	103	11	al	al	PROPN
abrj-173	103	12	(	(	PUNCT
abrj-173	103	13	2006	2006	NUM
abrj-173	103	14	)	)	PUNCT
abrj-173	103	15	;	;	PUNCT
abrj-173	103	16	garcia	garcia	PROPN
abrj-173	103	17	-	-	PUNCT
abrj-173	103	18	teruel	teruel	PROPN
abrj-173	103	19	&	&	CCONJ
abrj-173	103	20	martinez	martinez	PROPN
abrj-173	103	21	-	-	PROPN
abrj-173	103	22	solano	solano	PROPN
abrj-173	103	23	(	(	PUNCT
abrj-173	103	24	2007	2007	NUM
abrj-173	103	25	)	)	PUNCT
abrj-173	103	26	;	;	PUNCT
abrj-173	103	27	samiloglu	samiloglu	NOUN
abrj-173	103	28	&	&	CCONJ
abrj-173	103	29	demirgunes	demirgunes	PROPN
abrj-173	103	30	(	(	PUNCT
abrj-173	103	31	2008	2008	NUM
abrj-173	103	32	)	)	PUNCT
abrj-173	103	33	;	;	PUNCT
abrj-173	103	34	nazir	nazir	PROPN
abrj-173	103	35	&	&	CCONJ
abrj-173	103	36	afza	afza	PROPN
abrj-173	103	37	(	(	PUNCT
abrj-173	103	38	2009	2009	NUM
abrj-173	103	39	)	)	PUNCT
abrj-173	103	40	and	and	CCONJ
abrj-173	103	41	shama	shama	NOUN
abrj-173	103	42	&	&	CCONJ
abrj-173	103	43	kumar	kumar	PROPN
abrj-173	103	44	(	(	PUNCT
abrj-173	103	45	2011	2011	NUM
abrj-173	103	46	)	)	PUNCT
abrj-173	103	47	...	...	PUNCT
abrj-173	103	48	used	use	VERB
abrj-173	103	49	this	this	DET
abrj-173	103	50	ratio	ratio	NOUN
abrj-173	103	51	as	as	ADP
abrj-173	103	52	a	a	DET
abrj-173	103	53	variable	variable	NOUN
abrj-173	103	54	to	to	PART
abrj-173	103	55	study	study	VERB
abrj-173	103	56	the	the	DET
abrj-173	103	57	impact	impact	NOUN
abrj-173	103	58	of	of	ADP
abrj-173	103	59	working	work	VERB
abrj-173	103	60	capital	capital	NOUN
abrj-173	103	61	management	management	NOUN
abrj-173	103	62	.	.	PUNCT
abrj-173	104	1	calculation	calculation	NOUN
abrj-173	104	2	formula	formula	NOUN
abrj-173	104	3	:	:	PUNCT
abrj-173	104	4	roa	roa	PROPN
abrj-173	104	5	=	=	PROPN
abrj-173	104	6	profit	profit	NOUN
abrj-173	104	7	after	after	ADP
abrj-173	104	8	tax	tax	NOUN
abrj-173	104	9	/	/	SYM
abrj-173	104	10	total	total	ADJ
abrj-173	104	11	assets	asset	NOUN
abrj-173	104	12	asian	asian	ADJ
abrj-173	104	13	business	business	PROPN
abrj-173	104	14	research	research	NOUN
abrj-173	104	15	journal	journal	NOUN
abrj-173	104	16	,	,	PUNCT
abrj-173	104	17	2024	2024	NUM
abrj-173	104	18	,	,	PUNCT
abrj-173	104	19	9	9	NUM
abrj-173	104	20	:	:	SYM
abrj-173	104	21	31	31	NUM
abrj-173	104	22	-	-	SYM
abrj-173	104	23	38	38	NUM
abrj-173	104	24	34	34	NUM
abrj-173	104	25	©	©	ADP
abrj-173	104	26	2024	2024	NUM
abrj-173	104	27	by	by	ADP
abrj-173	104	28	the	the	DET
abrj-173	104	29	authors	author	NOUN
abrj-173	104	30	;	;	PUNCT
abrj-173	104	31	licensee	licensee	NOUN
abrj-173	104	32	eastern	eastern	ADJ
abrj-173	104	33	centre	centre	NOUN
abrj-173	104	34	of	of	ADP
abrj-173	104	35	science	science	NOUN
abrj-173	104	36	and	and	CCONJ
abrj-173	104	37	education	education	NOUN
abrj-173	104	38	,	,	PUNCT
abrj-173	104	39	usa	usa	PROPN
abrj-173	104	40	b.	b.	PROPN
abrj-173	104	41	independent	independent	PROPN
abrj-173	104	42	variable	variable	ADJ
abrj-173	104	43	•	•	NUM
abrj-173	104	44	average	average	ADJ
abrj-173	104	45	collection	collection	NOUN
abrj-173	104	46	period	period	NOUN
abrj-173	104	47	(	(	PUNCT
abrj-173	104	48	acp	acp	PROPN
abrj-173	104	49	):	):	PUNCT
abrj-173	104	50	is	be	AUX
abrj-173	104	51	an	an	DET
abrj-173	104	52	index	index	NOUN
abrj-173	104	53	indicating	indicate	VERB
abrj-173	104	54	the	the	DET
abrj-173	104	55	average	average	ADJ
abrj-173	104	56	number	number	NOUN
abrj-173	104	57	of	of	ADP
abrj-173	104	58	days	day	NOUN
abrj-173	104	59	to	to	PART
abrj-173	104	60	collect	collect	VERB
abrj-173	104	61	a	a	DET
abrj-173	104	62	enterprise	enterprise	NOUN
abrj-173	104	63	's	's	PART
abrj-173	104	64	receivables	receivables	NOUN
abrj-173	104	65	.	.	PUNCT
abrj-173	105	1	if	if	SCONJ
abrj-173	105	2	this	this	DET
abrj-173	105	3	ratio	ratio	NOUN
abrj-173	105	4	is	be	AUX
abrj-173	105	5	low	low	ADJ
abrj-173	105	6	,	,	PUNCT
abrj-173	105	7	the	the	DET
abrj-173	105	8	company	company	NOUN
abrj-173	105	9	only	only	ADV
abrj-173	105	10	needs	need	VERB
abrj-173	105	11	a	a	DET
abrj-173	105	12	few	few	ADJ
abrj-173	105	13	days	day	NOUN
abrj-173	105	14	to	to	PART
abrj-173	105	15	recover	recover	VERB
abrj-173	105	16	money	money	NOUN
abrj-173	105	17	from	from	ADP
abrj-173	105	18	customers	customer	NOUN
abrj-173	105	19	and	and	CCONJ
abrj-173	105	20	vice	vice	ADV
abrj-173	105	21	versa	versa	ADV
abrj-173	105	22	.	.	PUNCT
abrj-173	106	1	therefore	therefore	ADV
abrj-173	106	2	,	,	PUNCT
abrj-173	106	3	a	a	DET
abrj-173	106	4	negative	negative	ADJ
abrj-173	106	5	sign	sign	NOUN
abrj-173	106	6	is	be	AUX
abrj-173	106	7	expected	expect	VERB
abrj-173	106	8	between	between	ADP
abrj-173	106	9	acp	acp	PROPN
abrj-173	106	10	and	and	CCONJ
abrj-173	106	11	roa	roa	PROPN
abrj-173	106	12	.	.	PUNCT
abrj-173	107	1	studies	study	NOUN
abrj-173	107	2	on	on	ADP
abrj-173	107	3	this	this	DET
abrj-173	107	4	variable	variable	NOUN
abrj-173	107	5	include	include	VERB
abrj-173	107	6	:	:	PUNCT
abrj-173	107	7	deloof	deloof	NOUN
abrj-173	107	8	(	(	PUNCT
abrj-173	107	9	2003	2003	NUM
abrj-173	107	10	)	)	PUNCT
abrj-173	107	11	,	,	PUNCT
abrj-173	107	12	mkhululi	mkhululi	NOUN
abrj-173	107	13	ncube	ncube	NOUN
abrj-173	107	14	(	(	PUNCT
abrj-173	107	15	2011	2011	NUM
abrj-173	107	16	)	)	PUNCT
abrj-173	107	17	and	and	CCONJ
abrj-173	107	18	jião	jião	PROPN
abrj-173	107	19	serrasqueiro	serrasqueiro	PROPN
abrj-173	107	20	(	(	PUNCT
abrj-173	107	21	2014	2014	NUM
abrj-173	107	22	)	)	PUNCT
abrj-173	107	23	...	...	PUNCT
abrj-173	107	24	have	have	AUX
abrj-173	107	25	shown	show	VERB
abrj-173	107	26	that	that	SCONJ
abrj-173	107	27	it	it	PRON
abrj-173	107	28	has	have	VERB
abrj-173	107	29	an	an	DET
abrj-173	107	30	impact	impact	NOUN
abrj-173	107	31	on	on	ADP
abrj-173	107	32	the	the	DET
abrj-173	107	33	return	return	NOUN
abrj-173	107	34	on	on	ADP
abrj-173	107	35	assets	asset	NOUN
abrj-173	107	36	.	.	PUNCT
abrj-173	108	1	calculation	calculation	NOUN
abrj-173	108	2	formula	formula	NOUN
abrj-173	108	3	:	:	PUNCT
abrj-173	108	4	average	average	ADJ
abrj-173	108	5	collection	collection	NOUN
abrj-173	108	6	period	period	NOUN
abrj-173	108	7	=	=	SYM
abrj-173	108	8	(	(	PUNCT
abrj-173	108	9	receivables	receivables	NOUN
abrj-173	108	10	/	/	SYM
abrj-173	108	11	budget	budget	NOUN
abrj-173	108	12	)	)	PUNCT
abrj-173	108	13	*	*	PUNCT
abrj-173	108	14	365	365	NUM
abrj-173	108	15	research	research	NOUN
abrj-173	108	16	hypothesis	hypothesis	NOUN
abrj-173	108	17	:	:	PUNCT
abrj-173	108	18	ho1	ho1	NOUN
abrj-173	108	19	:	:	PUNCT
abrj-173	108	20	there	there	PRON
abrj-173	108	21	is	be	VERB
abrj-173	108	22	a	a	DET
abrj-173	108	23	relationship	relationship	NOUN
abrj-173	108	24	between	between	ADP
abrj-173	108	25	acp	acp	PROPN
abrj-173	108	26	and	and	CCONJ
abrj-173	108	27	roa	roa	PROPN
abrj-173	108	28	.	.	PROPN
abrj-173	109	1	•	•	NUM
abrj-173	109	2	inventory	inventory	NOUN
abrj-173	109	3	turnover	turnover	NOUN
abrj-173	109	4	period	period	NOUN
abrj-173	109	5	(	(	PUNCT
abrj-173	109	6	dih	dih	PROPN
abrj-173	109	7	):	):	PUNCT
abrj-173	109	8	this	this	DET
abrj-173	109	9	indicator	indicator	NOUN
abrj-173	109	10	reflects	reflect	VERB
abrj-173	109	11	the	the	DET
abrj-173	109	12	number	number	NOUN
abrj-173	109	13	of	of	ADP
abrj-173	109	14	days	day	NOUN
abrj-173	109	15	to	to	PART
abrj-173	109	16	perform	perform	VERB
abrj-173	109	17	an	an	DET
abrj-173	109	18	inventory	inventory	NOUN
abrj-173	109	19	turnover	turnover	NOUN
abrj-173	109	20	during	during	ADP
abrj-173	109	21	the	the	DET
abrj-173	109	22	year	year	NOUN
abrj-173	109	23	.	.	PUNCT
abrj-173	110	1	the	the	PRON
abrj-173	110	2	lower	low	ADJ
abrj-173	110	3	the	the	DET
abrj-173	110	4	inventory	inventory	NOUN
abrj-173	110	5	turnover	turnover	NOUN
abrj-173	110	6	period	period	NOUN
abrj-173	110	7	,	,	PUNCT
abrj-173	110	8	the	the	PRON
abrj-173	110	9	better	well	ADJ
abrj-173	110	10	the	the	DET
abrj-173	110	11	enterprise	enterprise	NOUN
abrj-173	110	12	is	be	AUX
abrj-173	110	13	.	.	PUNCT
abrj-173	111	1	expectations	expectation	NOUN
abrj-173	111	2	for	for	ADP
abrj-173	111	3	the	the	DET
abrj-173	111	4	relationship	relationship	NOUN
abrj-173	111	5	between	between	ADP
abrj-173	111	6	dih	dih	PROPN
abrj-173	111	7	and	and	CCONJ
abrj-173	111	8	roa	roa	PROPN
abrj-173	111	9	are	be	AUX
abrj-173	111	10	inverse	inverse	ADJ
abrj-173	111	11	.	.	PUNCT
abrj-173	112	1	previous	previous	ADJ
abrj-173	112	2	studies	study	NOUN
abrj-173	112	3	:	:	PUNCT
abrj-173	112	4	deloof	deloof	NOUN
abrj-173	112	5	(	(	PUNCT
abrj-173	112	6	2003	2003	NUM
abrj-173	112	7	)	)	PUNCT
abrj-173	112	8	;	;	PUNCT
abrj-173	112	9	padachi	padachi	PROPN
abrj-173	112	10	et	et	PROPN
abrj-173	112	11	al	al	PROPN
abrj-173	112	12	.	.	PROPN
abrj-173	112	13	(	(	PUNCT
abrj-173	112	14	2006	2006	NUM
abrj-173	112	15	)	)	PUNCT
abrj-173	112	16	;	;	PUNCT
abrj-173	112	17	mhd	mhd	PROPN
abrj-173	112	18	anas	anas	PROPN
abrj-173	112	19	husaria	husaria	PROPN
abrj-173	112	20	(	(	PUNCT
abrj-173	112	21	2015	2015	NUM
abrj-173	112	22	)	)	PUNCT
abrj-173	112	23	and	and	CCONJ
abrj-173	112	24	nguyen	nguyen	NOUN
abrj-173	112	25	thi	thi	AUX
abrj-173	112	26	viet	viet	PROPN
abrj-173	112	27	thuy	thuy	PROPN
abrj-173	112	28	(	(	PUNCT
abrj-173	112	29	2012	2012	NUM
abrj-173	112	30	)	)	PUNCT
abrj-173	112	31	...	...	PUNCT
abrj-173	112	32	have	have	AUX
abrj-173	112	33	shown	show	VERB
abrj-173	112	34	that	that	SCONJ
abrj-173	112	35	there	there	PRON
abrj-173	112	36	is	be	VERB
abrj-173	112	37	an	an	DET
abrj-173	112	38	impact	impact	NOUN
abrj-173	112	39	on	on	ADP
abrj-173	112	40	the	the	DET
abrj-173	112	41	roa	roa	PROPN
abrj-173	112	42	.	.	PUNCT
abrj-173	113	1	calculation	calculation	NOUN
abrj-173	113	2	formula	formula	NOUN
abrj-173	113	3	:	:	PUNCT
abrj-173	113	4	inventory	inventory	NOUN
abrj-173	113	5	turnover	turnover	NOUN
abrj-173	113	6	period	period	NOUN
abrj-173	113	7	=	=	PUNCT
abrj-173	113	8	(	(	PUNCT
abrj-173	113	9	inventory	inventory	NOUN
abrj-173	113	10	/	/	SYM
abrj-173	113	11	cost	cost	NOUN
abrj-173	113	12	price	price	NOUN
abrj-173	113	13	)	)	PUNCT
abrj-173	113	14	*	*	PUNCT
abrj-173	113	15	365	365	NUM
abrj-173	113	16	research	research	NOUN
abrj-173	113	17	hypothesis	hypothesis	NOUN
abrj-173	113	18	:	:	PUNCT
abrj-173	113	19	ho2	ho2	PROPN
abrj-173	113	20	:	:	PUNCT
abrj-173	113	21	there	there	PRON
abrj-173	113	22	is	be	VERB
abrj-173	113	23	a	a	DET
abrj-173	113	24	relationship	relationship	NOUN
abrj-173	113	25	between	between	ADP
abrj-173	113	26	dih	dih	PROPN
abrj-173	113	27	and	and	CCONJ
abrj-173	113	28	roa	roa	PROPN
abrj-173	113	29	.	.	PROPN
abrj-173	114	1	•	•	NUM
abrj-173	114	2	average	average	ADJ
abrj-173	114	3	payables	payable	NOUN
abrj-173	114	4	payment	payment	NOUN
abrj-173	114	5	period	period	NOUN
abrj-173	114	6	(	(	PUNCT
abrj-173	114	7	dpo	dpo	NOUN
abrj-173	114	8	):	):	PUNCT
abrj-173	114	9	this	this	DET
abrj-173	114	10	index	index	NOUN
abrj-173	114	11	shows	show	VERB
abrj-173	114	12	the	the	DET
abrj-173	114	13	average	average	ADJ
abrj-173	114	14	number	number	NOUN
abrj-173	114	15	of	of	ADP
abrj-173	114	16	days	day	NOUN
abrj-173	114	17	it	it	PRON
abrj-173	114	18	takes	take	VERB
abrj-173	114	19	a	a	DET
abrj-173	114	20	enterprises	enterprise	NOUN
abrj-173	114	21	to	to	PART
abrj-173	114	22	pay	pay	VERB
abrj-173	114	23	the	the	DET
abrj-173	114	24	seller	seller	NOUN
abrj-173	114	25	.	.	PUNCT
abrj-173	115	1	a	a	DET
abrj-173	115	2	high	high	ADJ
abrj-173	115	3	coefficient	coefficient	NOUN
abrj-173	115	4	shows	show	VERB
abrj-173	115	5	a	a	DET
abrj-173	115	6	good	good	ADJ
abrj-173	115	7	relationship	relationship	NOUN
abrj-173	115	8	between	between	ADP
abrj-173	115	9	the	the	DET
abrj-173	115	10	enterprise	enterprise	NOUN
abrj-173	115	11	and	and	CCONJ
abrj-173	115	12	the	the	DET
abrj-173	115	13	seller	seller	NOUN
abrj-173	115	14	.	.	PUNCT
abrj-173	116	1	a	a	DET
abrj-173	116	2	low	low	ADJ
abrj-173	116	3	coefficient	coefficient	NOUN
abrj-173	116	4	shows	show	VERB
abrj-173	116	5	that	that	SCONJ
abrj-173	116	6	enterprises	enterprise	NOUN
abrj-173	116	7	have	have	VERB
abrj-173	116	8	to	to	PART
abrj-173	116	9	pay	pay	VERB
abrj-173	116	10	sellers	seller	NOUN
abrj-173	116	11	in	in	ADP
abrj-173	116	12	a	a	DET
abrj-173	116	13	short	short	ADJ
abrj-173	116	14	time	time	NOUN
abrj-173	116	15	,	,	PUNCT
abrj-173	116	16	leading	lead	VERB
abrj-173	116	17	to	to	ADP
abrj-173	116	18	an	an	DET
abrj-173	116	19	imbalance	imbalance	NOUN
abrj-173	116	20	in	in	ADP
abrj-173	116	21	working	work	VERB
abrj-173	116	22	capital	capital	NOUN
abrj-173	116	23	management	management	NOUN
abrj-173	116	24	.	.	PUNCT
abrj-173	117	1	the	the	DET
abrj-173	117	2	expected	expect	VERB
abrj-173	117	3	sign	sign	NOUN
abrj-173	117	4	in	in	ADP
abrj-173	117	5	the	the	DET
abrj-173	117	6	relationship	relationship	NOUN
abrj-173	117	7	between	between	ADP
abrj-173	117	8	dpo	dpo	PROPN
abrj-173	117	9	and	and	CCONJ
abrj-173	117	10	roa	roa	NOUN
abrj-173	117	11	is	be	AUX
abrj-173	117	12	negative	negative	ADJ
abrj-173	117	13	.	.	PUNCT
abrj-173	118	1	previous	previous	ADJ
abrj-173	118	2	studies	study	NOUN
abrj-173	118	3	:	:	PUNCT
abrj-173	118	4	frederico	frederico	PROPN
abrj-173	118	5	robles	robles	PROPN
abrj-173	118	6	(	(	PUNCT
abrj-173	118	7	2016	2016	NUM
abrj-173	118	8	)	)	PUNCT
abrj-173	118	9	;	;	PUNCT
abrj-173	118	10	mhd	mhd	PROPN
abrj-173	118	11	anas	anas	PROPN
abrj-173	118	12	husaria	husaria	PROPN
abrj-173	118	13	(	(	PUNCT
abrj-173	118	14	2015	2015	NUM
abrj-173	118	15	)	)	PUNCT
abrj-173	118	16	;	;	PUNCT
abrj-173	118	17	dinh	dinh	NOUN
abrj-173	118	18	thi	thi	VERB
abrj-173	118	19	hong	hong	PROPN
abrj-173	118	20	tham	tham	PROPN
abrj-173	118	21	(	(	PUNCT
abrj-173	118	22	2015	2015	NUM
abrj-173	118	23	)	)	PUNCT
abrj-173	118	24	...	...	PUNCT
abrj-173	118	25	have	have	AUX
abrj-173	118	26	shown	show	VERB
abrj-173	118	27	an	an	DET
abrj-173	118	28	impact	impact	NOUN
abrj-173	118	29	on	on	ADP
abrj-173	118	30	the	the	DET
abrj-173	118	31	roa	roa	PROPN
abrj-173	118	32	.	.	PUNCT
abrj-173	119	1	calculation	calculation	NOUN
abrj-173	119	2	formula	formula	NOUN
abrj-173	119	3	:	:	PUNCT
abrj-173	119	4	liabilities	liability	NOUN
abrj-173	119	5	payment	payment	NOUN
abrj-173	119	6	period	period	NOUN
abrj-173	119	7	=	=	PUNCT
abrj-173	120	1	(	(	PUNCT
abrj-173	120	2	average	average	ADJ
abrj-173	120	3	liabilities	liability	NOUN
abrj-173	120	4	/	/	SYM
abrj-173	120	5	cost	cost	NOUN
abrj-173	120	6	price	price	NOUN
abrj-173	120	7	)	)	PUNCT
abrj-173	120	8	*	*	SYM
abrj-173	120	9	365	365	NUM
abrj-173	120	10	research	research	NOUN
abrj-173	120	11	hypothesis	hypothesis	NOUN
abrj-173	120	12	:	:	PUNCT
abrj-173	120	13	ho3	ho3	NOUN
abrj-173	120	14	:	:	PUNCT
abrj-173	120	15	there	there	PRON
abrj-173	120	16	is	be	VERB
abrj-173	120	17	a	a	DET
abrj-173	120	18	relationship	relationship	NOUN
abrj-173	120	19	between	between	ADP
abrj-173	120	20	dpo	dpo	NOUN
abrj-173	120	21	and	and	CCONJ
abrj-173	120	22	roa	roa	PROPN
abrj-173	120	23	.	.	PROPN
abrj-173	121	1	•	•	NUM
abrj-173	121	2	cash	cash	NOUN
abrj-173	121	3	conversion	conversion	NOUN
abrj-173	121	4	cycle	cycle	NOUN
abrj-173	121	5	(	(	PUNCT
abrj-173	121	6	ccc	ccc	PROPN
abrj-173	121	7	):	):	PUNCT
abrj-173	121	8	this	this	DET
abrj-173	121	9	index	index	NOUN
abrj-173	121	10	measures	measure	VERB
abrj-173	121	11	the	the	DET
abrj-173	121	12	time	time	NOUN
abrj-173	121	13	it	it	PRON
abrj-173	121	14	takes	take	VERB
abrj-173	121	15	to	to	PART
abrj-173	121	16	invest	invest	VERB
abrj-173	121	17	in	in	ADP
abrj-173	121	18	working	work	VERB
abrj-173	121	19	capital	capital	NOUN
abrj-173	121	20	until	until	SCONJ
abrj-173	121	21	cash	cash	NOUN
abrj-173	121	22	is	be	AUX
abrj-173	121	23	recovered	recover	VERB
abrj-173	121	24	from	from	ADP
abrj-173	121	25	sales	sale	NOUN
abrj-173	121	26	revenue	revenue	NOUN
abrj-173	121	27	.	.	PUNCT
abrj-173	122	1	the	the	PRON
abrj-173	122	2	higher	high	ADJ
abrj-173	122	3	this	this	DET
abrj-173	122	4	index	index	NOUN
abrj-173	122	5	shows	show	VERB
abrj-173	122	6	the	the	DET
abrj-173	122	7	time	time	NOUN
abrj-173	122	8	capital	capital	NOUN
abrj-173	122	9	resources	resource	NOUN
abrj-173	122	10	are	be	AUX
abrj-173	122	11	invested	invest	VERB
abrj-173	122	12	in	in	ADP
abrj-173	122	13	high	high	ADJ
abrj-173	122	14	working	working	NOUN
abrj-173	122	15	capital	capital	NOUN
abrj-173	122	16	,	,	PUNCT
abrj-173	122	17	leading	lead	VERB
abrj-173	122	18	to	to	ADP
abrj-173	122	19	scarcity	scarcity	NOUN
abrj-173	122	20	of	of	ADP
abrj-173	122	21	payment	payment	NOUN
abrj-173	122	22	resources	resource	NOUN
abrj-173	122	23	.	.	PUNCT
abrj-173	123	1	if	if	SCONJ
abrj-173	123	2	this	this	DET
abrj-173	123	3	number	number	NOUN
abrj-173	123	4	is	be	AUX
abrj-173	123	5	small	small	ADJ
abrj-173	123	6	,	,	PUNCT
abrj-173	123	7	it	it	PRON
abrj-173	123	8	can	can	AUX
abrj-173	123	9	be	be	AUX
abrj-173	123	10	assessed	assess	VERB
abrj-173	123	11	as	as	ADP
abrj-173	123	12	good	good	ADJ
abrj-173	123	13	working	working	NOUN
abrj-173	123	14	capital	capital	NOUN
abrj-173	123	15	management	management	NOUN
abrj-173	123	16	ability	ability	NOUN
abrj-173	123	17	.	.	PUNCT
abrj-173	124	1	the	the	DET
abrj-173	124	2	expected	expect	VERB
abrj-173	124	3	sign	sign	NOUN
abrj-173	124	4	for	for	ADP
abrj-173	124	5	the	the	DET
abrj-173	124	6	relationship	relationship	NOUN
abrj-173	124	7	between	between	ADP
abrj-173	124	8	ccc	ccc	PROPN
abrj-173	124	9	and	and	CCONJ
abrj-173	124	10	roa	roa	PROPN
abrj-173	124	11	is	be	AUX
abrj-173	124	12	negative	negative	ADJ
abrj-173	124	13	.	.	PUNCT
abrj-173	125	1	previous	previous	ADJ
abrj-173	125	2	studies	study	NOUN
abrj-173	125	3	:	:	PUNCT
abrj-173	125	4	safi	safi	PROPN
abrj-173	125	5	ullah	ullah	PROPN
abrj-173	125	6	khan	khan	PROPN
abrj-173	125	7	et	et	PROPN
abrj-173	125	8	al	al	PROPN
abrj-173	125	9	(	(	PUNCT
abrj-173	125	10	2005	2005	NUM
abrj-173	125	11	)	)	PUNCT
abrj-173	125	12	;	;	PUNCT
abrj-173	125	13	mathias	mathias	PROPN
abrj-173	125	14	b.	b.	PROPN
abrj-173	125	15	baveld	baveld	PROPN
abrj-173	125	16	(	(	PUNCT
abrj-173	125	17	2012	2012	NUM
abrj-173	125	18	)	)	PUNCT
abrj-173	125	19	and	and	CCONJ
abrj-173	125	20	jião	jião	PROPN
abrj-173	125	21	serrasqueiro	serrasqueiro	PROPN
abrj-173	125	22	(	(	PUNCT
abrj-173	125	23	2014	2014	NUM
abrj-173	125	24	)	)	PUNCT
abrj-173	125	25	,	,	PUNCT
abrj-173	125	26	...	...	PUNCT
abrj-173	125	27	have	have	AUX
abrj-173	125	28	shown	show	VERB
abrj-173	125	29	an	an	DET
abrj-173	125	30	impact	impact	NOUN
abrj-173	125	31	on	on	ADP
abrj-173	125	32	the	the	DET
abrj-173	125	33	roa	roa	PROPN
abrj-173	125	34	.	.	PUNCT
abrj-173	126	1	calculation	calculation	NOUN
abrj-173	126	2	formula	formula	NOUN
abrj-173	126	3	:	:	PUNCT
abrj-173	126	4	ccc	ccc	X
abrj-173	126	5	=	=	PROPN
abrj-173	126	6	acp	acp	PROPN
abrj-173	126	7	+	+	PROPN
abrj-173	126	8	dih	dih	PROPN
abrj-173	126	9	–	–	PUNCT
abrj-173	126	10	dpo	dpo	NOUN
abrj-173	126	11	research	research	NOUN
abrj-173	126	12	hypothesis	hypothesis	NOUN
abrj-173	126	13	:	:	PUNCT
abrj-173	127	1	ho4	ho4	NOUN
abrj-173	127	2	:	:	PUNCT
abrj-173	127	3	there	there	PRON
abrj-173	127	4	is	be	VERB
abrj-173	127	5	a	a	DET
abrj-173	127	6	relationship	relationship	NOUN
abrj-173	127	7	between	between	ADP
abrj-173	127	8	ccc	ccc	PROPN
abrj-173	127	9	and	and	CCONJ
abrj-173	127	10	roa	roa	PROPN
abrj-173	127	11	.	.	PUNCT
abrj-173	128	1	c.	c.	PROPN
abrj-173	128	2	control	control	PROPN
abrj-173	128	3	variable	variable	ADJ
abrj-173	128	4	•	•	ADJ
abrj-173	128	5	current	current	ADJ
abrj-173	128	6	ratio	ratio	NOUN
abrj-173	128	7	(	(	PUNCT
abrj-173	128	8	cr	cr	NOUN
abrj-173	128	9	):	):	PUNCT
abrj-173	128	10	this	this	DET
abrj-173	128	11	index	index	NOUN
abrj-173	128	12	shows	show	VERB
abrj-173	128	13	the	the	DET
abrj-173	128	14	solvency	solvency	NOUN
abrj-173	128	15	of	of	ADP
abrj-173	128	16	a	a	DET
abrj-173	128	17	enterprise	enterprise	NOUN
abrj-173	128	18	in	in	ADP
abrj-173	128	19	the	the	DET
abrj-173	128	20	short	short	ADJ
abrj-173	128	21	term	term	NOUN
abrj-173	128	22	,	,	PUNCT
abrj-173	128	23	reflecting	reflect	VERB
abrj-173	128	24	whether	whether	SCONJ
abrj-173	128	25	the	the	DET
abrj-173	128	26	enterprise	enterprise	NOUN
abrj-173	128	27	has	have	VERB
abrj-173	128	28	enough	enough	ADJ
abrj-173	128	29	ability	ability	NOUN
abrj-173	128	30	to	to	PART
abrj-173	128	31	pay	pay	VERB
abrj-173	128	32	short	short	ADJ
abrj-173	128	33	-	-	PUNCT
abrj-173	128	34	term	term	NOUN
abrj-173	128	35	debts	debt	NOUN
abrj-173	128	36	with	with	ADP
abrj-173	128	37	short	short	ADJ
abrj-173	128	38	-	-	PUNCT
abrj-173	128	39	term	term	NOUN
abrj-173	128	40	assets	asset	NOUN
abrj-173	128	41	.	.	PUNCT
abrj-173	129	1	this	this	DET
abrj-173	129	2	index	index	NOUN
abrj-173	129	3	is	be	AUX
abrj-173	129	4	greater	great	ADJ
abrj-173	129	5	than	than	ADP
abrj-173	129	6	1	1	NUM
abrj-173	129	7	,	,	PUNCT
abrj-173	129	8	indicating	indicate	VERB
abrj-173	129	9	good	good	ADJ
abrj-173	129	10	short	short	ADJ
abrj-173	129	11	-	-	PUNCT
abrj-173	129	12	term	term	NOUN
abrj-173	129	13	solvency	solvency	NOUN
abrj-173	129	14	of	of	ADP
abrj-173	129	15	the	the	DET
abrj-173	129	16	enterprise	enterprise	NOUN
abrj-173	129	17	.	.	PUNCT
abrj-173	130	1	on	on	ADP
abrj-173	130	2	the	the	DET
abrj-173	130	3	contrary	contrary	NOUN
abrj-173	130	4	,	,	PUNCT
abrj-173	130	5	if	if	SCONJ
abrj-173	130	6	this	this	DET
abrj-173	130	7	index	index	NOUN
abrj-173	130	8	is	be	AUX
abrj-173	130	9	less	less	ADJ
abrj-173	130	10	than	than	ADP
abrj-173	130	11	1	1	NUM
abrj-173	130	12	,	,	PUNCT
abrj-173	130	13	it	it	PRON
abrj-173	130	14	shows	show	VERB
abrj-173	130	15	that	that	SCONJ
abrj-173	130	16	the	the	DET
abrj-173	130	17	enterprise	enterprise	NOUN
abrj-173	130	18	can	can	AUX
abrj-173	130	19	not	not	PART
abrj-173	130	20	ensure	ensure	VERB
abrj-173	130	21	its	its	PRON
abrj-173	130	22	solvency	solvency	NOUN
abrj-173	130	23	.	.	PUNCT
abrj-173	131	1	previous	previous	ADJ
abrj-173	131	2	studies	study	NOUN
abrj-173	131	3	:	:	PUNCT
abrj-173	131	4	frederico	frederico	PROPN
abrj-173	131	5	robles	robles	PROPN
abrj-173	131	6	(	(	PUNCT
abrj-173	131	7	2016	2016	NUM
abrj-173	131	8	)	)	PUNCT
abrj-173	131	9	and	and	CCONJ
abrj-173	131	10	mathias	mathias	PROPN
abrj-173	131	11	b.	b.	PROPN
abrj-173	131	12	baveld	baveld	PROPN
abrj-173	131	13	(	(	PUNCT
abrj-173	131	14	2012	2012	NUM
abrj-173	131	15	)	)	PUNCT
abrj-173	131	16	calculation	calculation	NOUN
abrj-173	131	17	formula	formula	NOUN
abrj-173	131	18	:	:	PUNCT
abrj-173	131	19	current	current	ADJ
abrj-173	131	20	ratio	ratio	NOUN
abrj-173	131	21	=	=	SYM
abrj-173	131	22	current	current	ADJ
abrj-173	131	23	assets	asset	NOUN
abrj-173	131	24	/	/	SYM
abrj-173	131	25	short	short	ADJ
abrj-173	131	26	-	-	PUNCT
abrj-173	131	27	term	term	NOUN
abrj-173	131	28	liabilities	liability	NOUN
abrj-173	131	29	•	•	NOUN
abrj-173	131	30	debt	debt	NOUN
abrj-173	131	31	ratio	ratio	NOUN
abrj-173	131	32	(	(	PUNCT
abrj-173	131	33	dr	dr	PROPN
abrj-173	131	34	):	):	PUNCT
abrj-173	131	35	this	this	DET
abrj-173	131	36	ratio	ratio	NOUN
abrj-173	131	37	shows	show	VERB
abrj-173	131	38	what	what	DET
abrj-173	131	39	percentage	percentage	NOUN
abrj-173	131	40	of	of	ADP
abrj-173	131	41	a	a	DET
abrj-173	131	42	business	business	NOUN
abrj-173	131	43	's	's	PART
abrj-173	131	44	assets	asset	NOUN
abrj-173	131	45	are	be	AUX
abrj-173	131	46	from	from	ADP
abrj-173	131	47	debt	debt	NOUN
abrj-173	131	48	.	.	PUNCT
abrj-173	132	1	if	if	SCONJ
abrj-173	132	2	a	a	DET
abrj-173	132	3	business	business	NOUN
abrj-173	132	4	has	have	VERB
abrj-173	132	5	a	a	DET
abrj-173	132	6	low	low	ADJ
abrj-173	132	7	ratio	ratio	NOUN
abrj-173	132	8	,	,	PUNCT
abrj-173	132	9	it	it	PRON
abrj-173	132	10	has	have	VERB
abrj-173	132	11	a	a	DET
abrj-173	132	12	high	high	ADJ
abrj-173	132	13	ability	ability	NOUN
abrj-173	132	14	to	to	PART
abrj-173	132	15	repay	repay	VERB
abrj-173	132	16	debt	debt	NOUN
abrj-173	132	17	;	;	PUNCT
abrj-173	132	18	on	on	ADP
abrj-173	132	19	the	the	DET
abrj-173	132	20	contrary	contrary	NOUN
abrj-173	132	21	,	,	PUNCT
abrj-173	132	22	a	a	DET
abrj-173	132	23	high	high	ADJ
abrj-173	132	24	ratio	ratio	NOUN
abrj-173	132	25	is	be	AUX
abrj-173	132	26	an	an	DET
abrj-173	132	27	alarming	alarming	ADJ
abrj-173	132	28	point	point	NOUN
abrj-173	132	29	in	in	ADP
abrj-173	132	30	managing	manage	VERB
abrj-173	132	31	the	the	DET
abrj-173	132	32	enterprise	enterprise	NOUN
abrj-173	132	33	's	's	PART
abrj-173	132	34	business	business	NOUN
abrj-173	132	35	capital	capital	NOUN
abrj-173	132	36	because	because	SCONJ
abrj-173	132	37	of	of	ADP
abrj-173	132	38	the	the	DET
abrj-173	132	39	higher	high	ADJ
abrj-173	132	40	level	level	NOUN
abrj-173	132	41	of	of	ADP
abrj-173	132	42	risk	risk	NOUN
abrj-173	132	43	.	.	PUNCT
abrj-173	133	1	previous	previous	ADJ
abrj-173	133	2	studies	study	NOUN
abrj-173	133	3	:	:	PUNCT
abrj-173	133	4	nguyen	nguyen	PROPN
abrj-173	133	5	thi	thi	VERB
abrj-173	133	6	viet	viet	PROPN
abrj-173	133	7	thuy	thuy	PROPN
abrj-173	133	8	(	(	PUNCT
abrj-173	133	9	2012	2012	NUM
abrj-173	133	10	)	)	PUNCT
abrj-173	133	11	,	,	PUNCT
abrj-173	133	12	vuong	vuong	PROPN
abrj-173	133	13	duc	duc	PROPN
abrj-173	133	14	hoang	hoang	PROPN
abrj-173	133	15	quan	quan	PROPN
abrj-173	133	16	and	and	CCONJ
abrj-173	133	17	duong	duong	PROPN
abrj-173	133	18	diem	diem	PROPN
abrj-173	133	19	kieu	kieu	PROPN
abrj-173	133	20	(	(	PUNCT
abrj-173	133	21	2016	2016	NUM
abrj-173	133	22	)	)	PUNCT
abrj-173	133	23	...	...	PUNCT
abrj-173	133	24	calculation	calculation	NOUN
abrj-173	133	25	formula	formula	NOUN
abrj-173	133	26	:	:	PUNCT
abrj-173	133	27	debt	debt	NOUN
abrj-173	133	28	ratio	ratio	NOUN
abrj-173	133	29	=	=	SYM
abrj-173	133	30	total	total	ADJ
abrj-173	133	31	debt	debt	NOUN
abrj-173	133	32	/	/	SYM
abrj-173	133	33	total	total	ADJ
abrj-173	133	34	assets	asset	NOUN
abrj-173	133	35	•	•	NOUN
abrj-173	133	36	enterprise	enterprise	NOUN
abrj-173	133	37	size	size	NOUN
abrj-173	133	38	(	(	PUNCT
abrj-173	133	39	size	size	NOUN
abrj-173	133	40	):	):	PUNCT
abrj-173	133	41	this	this	DET
abrj-173	133	42	index	index	NOUN
abrj-173	133	43	shows	show	VERB
abrj-173	133	44	the	the	DET
abrj-173	133	45	scale	scale	NOUN
abrj-173	133	46	of	of	ADP
abrj-173	133	47	the	the	DET
abrj-173	133	48	enterprise	enterprise	NOUN
abrj-173	133	49	.	.	PUNCT
abrj-173	134	1	larger	large	ADJ
abrj-173	134	2	scale	scale	NOUN
abrj-173	134	3	shows	show	VERB
abrj-173	134	4	that	that	SCONJ
abrj-173	134	5	business	business	NOUN
abrj-173	134	6	operations	operation	NOUN
abrj-173	134	7	are	be	AUX
abrj-173	134	8	favorable	favorable	ADJ
abrj-173	134	9	,	,	PUNCT
abrj-173	134	10	increasing	increase	VERB
abrj-173	134	11	revenue	revenue	NOUN
abrj-173	134	12	,	,	PUNCT
abrj-173	134	13	thereby	thereby	ADV
abrj-173	134	14	increasing	increase	VERB
abrj-173	134	15	profits	profit	NOUN
abrj-173	134	16	.	.	PUNCT
abrj-173	135	1	this	this	DET
abrj-173	135	2	variable	variable	NOUN
abrj-173	135	3	has	have	AUX
abrj-173	135	4	been	be	AUX
abrj-173	135	5	studied	study	VERB
abrj-173	135	6	by	by	ADP
abrj-173	135	7	dinh	dinh	NOUN
abrj-173	135	8	thi	thi	PROPN
abrj-173	135	9	hong	hong	PROPN
abrj-173	135	10	tham	tham	PROPN
abrj-173	135	11	(	(	PUNCT
abrj-173	135	12	2015	2015	NUM
abrj-173	135	13	)	)	PUNCT
abrj-173	135	14	.	.	PUNCT
abrj-173	136	1	calculation	calculation	NOUN
abrj-173	136	2	formula	formula	NOUN
abrj-173	136	3	:	:	PUNCT
abrj-173	136	4	enterprise	enterprise	NOUN
abrj-173	136	5	size	size	NOUN
abrj-173	136	6	=	=	SYM
abrj-173	136	7	ln	ln	ADJ
abrj-173	136	8	(	(	PUNCT
abrj-173	136	9	total	total	ADJ
abrj-173	136	10	assets	asset	NOUN
abrj-173	136	11	)	)	PUNCT
abrj-173	136	12	4.3	4.3	NUM
abrj-173	136	13	.	.	PUNCT
abrj-173	137	1	build	build	VERB
abrj-173	137	2	a	a	DET
abrj-173	137	3	research	research	NOUN
abrj-173	137	4	model	model	NOUN
abrj-173	137	5	the	the	DET
abrj-173	137	6	authors	author	NOUN
abrj-173	137	7	use	use	VERB
abrj-173	137	8	a	a	DET
abrj-173	137	9	multivariate	multivariate	NOUN
abrj-173	137	10	regression	regression	NOUN
abrj-173	137	11	research	research	NOUN
abrj-173	137	12	model	model	NOUN
abrj-173	137	13	to	to	PART
abrj-173	137	14	study	study	VERB
abrj-173	137	15	the	the	DET
abrj-173	137	16	impact	impact	NOUN
abrj-173	137	17	of	of	ADP
abrj-173	137	18	working	work	VERB
abrj-173	137	19	capital	capital	NOUN
abrj-173	137	20	management	management	NOUN
abrj-173	137	21	on	on	ADP
abrj-173	137	22	profitability	profitability	NOUN
abrj-173	137	23	.	.	PUNCT
abrj-173	138	1	the	the	DET
abrj-173	138	2	authors	author	NOUN
abrj-173	138	3	built	build	VERB
abrj-173	138	4	2	2	NUM
abrj-173	138	5	separate	separate	ADJ
abrj-173	138	6	research	research	NOUN
abrj-173	138	7	regression	regression	NOUN
abrj-173	138	8	models	model	NOUN
abrj-173	138	9	because	because	SCONJ
abrj-173	138	10	the	the	DET
abrj-173	138	11	ccc	ccc	PROPN
abrj-173	138	12	variable	variable	NOUN
abrj-173	138	13	is	be	AUX
abrj-173	138	14	formed	form	VERB
abrj-173	138	15	from	from	ADP
abrj-173	138	16	3	3	NUM
abrj-173	138	17	variables	variable	NOUN
abrj-173	138	18	acp	acp	PROPN
abrj-173	138	19	,	,	PUNCT
abrj-173	138	20	dih	dih	PROPN
abrj-173	138	21	,	,	PUNCT
abrj-173	138	22	dpo	dpo	PROPN
abrj-173	138	23	(	(	PUNCT
abrj-173	138	24	ccc	ccc	NOUN
abrj-173	138	25	=	=	PROPN
abrj-173	138	26	acp	acp	PROPN
abrj-173	138	27	+	+	CCONJ
abrj-173	138	28	dih	dih	PROPN
abrj-173	138	29	–	–	PUNCT
abrj-173	138	30	dpo	dpo	NOUN
abrj-173	138	31	)	)	PUNCT
abrj-173	138	32	so	so	SCONJ
abrj-173	138	33	that	that	SCONJ
abrj-173	138	34	when	when	SCONJ
abrj-173	138	35	putting	put	VERB
abrj-173	138	36	data	datum	NOUN
abrj-173	138	37	through	through	ADP
abrj-173	138	38	analysis	analysis	NOUN
abrj-173	138	39	software	software	NOUN
abrj-173	138	40	variables	variable	NOUN
abrj-173	138	41	were	be	AUX
abrj-173	138	42	not	not	PART
abrj-173	138	43	removed	remove	VERB
abrj-173	138	44	from	from	ADP
abrj-173	138	45	the	the	DET
abrj-173	138	46	model	model	NOUN
abrj-173	138	47	for	for	ADP
abrj-173	138	48	multicollinearity	multicollinearity	NOUN
abrj-173	138	49	reasons	reason	NOUN
abrj-173	138	50	.	.	PUNCT
abrj-173	139	1	in	in	ADP
abrj-173	139	2	addition	addition	NOUN
abrj-173	139	3	,	,	PUNCT
abrj-173	139	4	analyzing	analyze	VERB
abrj-173	139	5	the	the	DET
abrj-173	139	6	impact	impact	NOUN
abrj-173	139	7	on	on	ADP
abrj-173	139	8	the	the	DET
abrj-173	139	9	two	two	NUM
abrj-173	139	10	models	model	NOUN
abrj-173	139	11	helps	help	VERB
abrj-173	139	12	managers	manager	NOUN
abrj-173	139	13	make	make	VERB
abrj-173	139	14	decisions	decision	NOUN
abrj-173	139	15	and	and	CCONJ
abrj-173	139	16	policies	policy	NOUN
abrj-173	139	17	that	that	PRON
abrj-173	139	18	will	will	AUX
abrj-173	139	19	not	not	PART
abrj-173	139	20	be	be	AUX
abrj-173	139	21	too	too	ADV
abrj-173	139	22	misleading	misleading	ADJ
abrj-173	139	23	.	.	PUNCT
abrj-173	140	1	businesses	business	NOUN
abrj-173	140	2	can	can	AUX
abrj-173	140	3	adjust	adjust	VERB
abrj-173	140	4	the	the	DET
abrj-173	140	5	acp	acp	PROPN
abrj-173	140	6	,	,	PUNCT
abrj-173	140	7	dih	dih	PROPN
abrj-173	140	8	,	,	PUNCT
abrj-173	140	9	and	and	CCONJ
abrj-173	140	10	dpo	dpo	NOUN
abrj-173	140	11	indexes	index	NOUN
abrj-173	140	12	,	,	PUNCT
abrj-173	140	13	but	but	CCONJ
abrj-173	140	14	the	the	DET
abrj-173	140	15	ccc	ccc	PROPN
abrj-173	140	16	index	index	NOUN
abrj-173	140	17	remains	remain	VERB
abrj-173	140	18	at	at	ADP
abrj-173	140	19	the	the	DET
abrj-173	140	20	allowable	allowable	ADJ
abrj-173	140	21	level	level	NOUN
abrj-173	140	22	.	.	PUNCT
abrj-173	141	1	model	model	NOUN
abrj-173	141	2	1	1	NUM
abrj-173	141	3	:	:	PUNCT
abrj-173	141	4	roa	roa	PROPN
abrj-173	141	5	=	=	NOUN
abrj-173	141	6	β01	β01	PROPN
abrj-173	141	7	+	+	CCONJ
abrj-173	141	8	β11.acp	β11.acp	PROPN
abrj-173	141	9	+	+	CCONJ
abrj-173	141	10	β21.dih	β21.dih	NOUN
abrj-173	141	11	+	+	CCONJ
abrj-173	141	12	β31.dpo	β31.dpo	NOUN
abrj-173	141	13	+	+	CCONJ
abrj-173	141	14	β41.cr	β41.cr	PROPN
abrj-173	141	15	+	+	CCONJ
abrj-173	141	16	β51.dr	β51.dr	NOUN
abrj-173	142	1	+	+	CCONJ
abrj-173	142	2	β61.size	β61.size	X
abrj-173	142	3	+	+	CCONJ
abrj-173	142	4	ε1	ε1	NOUN
abrj-173	142	5	model	model	NOUN
abrj-173	142	6	2	2	NUM
abrj-173	142	7	:	:	PUNCT
abrj-173	142	8	roa	roa	PROPN
abrj-173	142	9	=	=	PROPN
abrj-173	142	10	β02	β02	PROPN
abrj-173	143	1	+	+	NUM
abrj-173	143	2	β12.ccc	β12.ccc	PROPN
abrj-173	143	3	+	+	CCONJ
abrj-173	143	4	β22.cr	β22.cr	PROPN
abrj-173	143	5	+	+	CCONJ
abrj-173	143	6	β32.dr	β32.dr	ADJ
abrj-173	144	1	+	+	CCONJ
abrj-173	144	2	β42.size	β42.size	NOUN
abrj-173	144	3	+	+	X
abrj-173	144	4	ε2	ε2	ADJ
abrj-173	144	5	5	5	NUM
abrj-173	144	6	.	.	PUNCT
abrj-173	145	1	analyze	analyze	VERB
abrj-173	145	2	and	and	CCONJ
abrj-173	145	3	discuss	discuss	VERB
abrj-173	145	4	research	research	NOUN
abrj-173	145	5	results	result	NOUN
abrj-173	145	6	5.1	5.1	NUM
abrj-173	145	7	.	.	PUNCT
abrj-173	146	1	statistical	statistical	ADJ
abrj-173	146	2	analysis	analysis	NOUN
abrj-173	146	3	describes	describe	VERB
abrj-173	146	4	the	the	DET
abrj-173	146	5	variables	variable	NOUN
abrj-173	146	6	the	the	DET
abrj-173	146	7	authors	author	NOUN
abrj-173	146	8	put	put	VERB
abrj-173	146	9	the	the	DET
abrj-173	146	10	data	datum	NOUN
abrj-173	146	11	set	set	VERB
abrj-173	146	12	collected	collect	VERB
abrj-173	146	13	from	from	ADP
abrj-173	146	14	32	32	NUM
abrj-173	146	15	chemical	chemical	NOUN
abrj-173	146	16	enterprises	enterprise	NOUN
abrj-173	146	17	in	in	ADP
abrj-173	146	18	the	the	DET
abrj-173	146	19	period	period	NOUN
abrj-173	146	20	2019	2019	NUM
abrj-173	146	21	–	–	PUNCT
abrj-173	146	22	2023	2023	NUM
abrj-173	146	23	with	with	ADP
abrj-173	146	24	a	a	DET
abrj-173	146	25	total	total	NOUN
abrj-173	146	26	of	of	ADP
abrj-173	146	27	160	160	NUM
abrj-173	146	28	observations	observation	NOUN
abrj-173	146	29	into	into	ADP
abrj-173	146	30	spss	spss	PROPN
abrj-173	146	31	analysis	analysis	NOUN
abrj-173	146	32	software	software	NOUN
abrj-173	146	33	to	to	PART
abrj-173	146	34	run	run	VERB
abrj-173	146	35	descriptive	descriptive	ADJ
abrj-173	146	36	statistics	statistic	NOUN
abrj-173	146	37	and	and	CCONJ
abrj-173	146	38	obtain	obtain	VERB
abrj-173	146	39	results	result	NOUN
abrj-173	146	40	as	as	SCONJ
abrj-173	146	41	shown	show	VERB
abrj-173	146	42	in	in	ADP
abrj-173	146	43	the	the	DET
abrj-173	146	44	table	table	NOUN
abrj-173	146	45	below	below	ADV
abrj-173	146	46	:	:	PUNCT
abrj-173	146	47	asian	asian	ADJ
abrj-173	146	48	business	business	NOUN
abrj-173	146	49	research	research	NOUN
abrj-173	146	50	journal	journal	NOUN
abrj-173	146	51	,	,	PUNCT
abrj-173	146	52	2024	2024	NUM
abrj-173	146	53	,	,	PUNCT
abrj-173	146	54	9	9	NUM
abrj-173	146	55	:	:	SYM
abrj-173	146	56	31	31	NUM
abrj-173	146	57	-	-	SYM
abrj-173	146	58	38	38	NUM
abrj-173	146	59	35	35	NUM
abrj-173	146	60	©	©	ADP
abrj-173	146	61	2024	2024	NUM
abrj-173	146	62	by	by	ADP
abrj-173	146	63	the	the	DET
abrj-173	146	64	authors	author	NOUN
abrj-173	146	65	;	;	PUNCT
abrj-173	146	66	licensee	licensee	NOUN
abrj-173	146	67	eastern	eastern	ADJ
abrj-173	146	68	centre	centre	NOUN
abrj-173	146	69	of	of	ADP
abrj-173	146	70	science	science	NOUN
abrj-173	146	71	and	and	CCONJ
abrj-173	146	72	education	education	NOUN
abrj-173	146	73	,	,	PUNCT
abrj-173	146	74	usa	usa	PROPN
abrj-173	146	75	table	table	NOUN
abrj-173	146	76	1	1	NUM
abrj-173	146	77	.	.	PUNCT
abrj-173	146	78	descriptive	descriptive	ADJ
abrj-173	146	79	statistics	statistic	NOUN
abrj-173	146	80	of	of	ADP
abrj-173	146	81	variables	variable	NOUN
abrj-173	146	82	in	in	ADP
abrj-173	146	83	the	the	DET
abrj-173	146	84	regression	regression	NOUN
abrj-173	146	85	model	model	NOUN
abrj-173	146	86	.	.	PUNCT
abrj-173	147	1	descriptive	descriptive	ADJ
abrj-173	147	2	statistics	statistic	NOUN
abrj-173	147	3	n	n	PRON
abrj-173	147	4	min	min	PROPN
abrj-173	147	5	.	.	PROPN
abrj-173	147	6	max	max	PROPN
abrj-173	147	7	.	.	PUNCT
abrj-173	148	1	average	average	ADJ
abrj-173	148	2	standard	standard	ADJ
abrj-173	148	3	deviation	deviation	NOUN
abrj-173	148	4	roa	roa	PROPN
abrj-173	148	5	160	160	NUM
abrj-173	148	6	-0.046	-0.046	NUM
abrj-173	148	7	0.266	0.266	NUM
abrj-173	148	8	0.110	0.110	NUM
abrj-173	148	9	0.057	0.057	NUM
abrj-173	148	10	acp	acp	PROPN
abrj-173	148	11	160	160	NUM
abrj-173	148	12	1.605	1.605	NUM
abrj-173	148	13	539.056	539.056	NUM
abrj-173	148	14	64.340	64.340	NUM
abrj-173	148	15	71.994	71.994	NUM
abrj-173	148	16	dih	dih	NOUN
abrj-173	148	17	160	160	NUM
abrj-173	148	18	3.992	3.992	NUM
abrj-173	148	19	308.291	308.291	NUM
abrj-173	148	20	99.687	99.687	NUM
abrj-173	148	21	56.082	56.082	NUM
abrj-173	148	22	dpo	dpo	NOUN
abrj-173	148	23	160	160	NUM
abrj-173	148	24	6.451	6.451	NUM
abrj-173	148	25	382.536	382.536	NUM
abrj-173	148	26	139.218	139.218	NUM
abrj-173	148	27	68.022	68.022	NUM
abrj-173	148	28	ccc	ccc	NOUN
abrj-173	148	29	160	160	NUM
abrj-173	148	30	-260.371	-260.371	NUM
abrj-173	148	31	241.751	241.751	NUM
abrj-173	148	32	24.809	24.809	NUM
abrj-173	148	33	79.149	79.149	NUM
abrj-173	148	34	cr	cr	ADP
abrj-173	148	35	160	160	NUM
abrj-173	148	36	0.512	0.512	NUM
abrj-173	148	37	6.897	6.897	NUM
abrj-173	148	38	2.246	2.246	NUM
abrj-173	148	39	1.181	1.181	NUM
abrj-173	148	40	dr	dr	PROPN
abrj-173	148	41	160	160	NUM
abrj-173	148	42	0.109	0.109	NUM
abrj-173	148	43	0.758	0.758	NUM
abrj-173	148	44	0.407	0.407	NUM
abrj-173	148	45	0.161	0.161	NUM
abrj-173	148	46	size	size	NOUN
abrj-173	148	47	160	160	NUM
abrj-173	148	48	10.888	10.888	NUM
abrj-173	148	49	16.622	16.622	NUM
abrj-173	148	50	13.430	13.430	NUM
abrj-173	148	51	1.286	1.286	NUM
abrj-173	148	52	valid	valid	ADJ
abrj-173	148	53	n	n	CCONJ
abrj-173	148	54	(	(	PUNCT
abrj-173	148	55	listwise	listwise	PROPN
abrj-173	148	56	)	)	PUNCT
abrj-173	148	57	160	160	NUM
abrj-173	148	58	from	from	ADP
abrj-173	148	59	the	the	DET
abrj-173	148	60	data	datum	NOUN
abrj-173	148	61	table	table	NOUN
abrj-173	148	62	above	above	ADV
abrj-173	148	63	,	,	PUNCT
abrj-173	148	64	it	it	PRON
abrj-173	148	65	can	can	AUX
abrj-173	148	66	be	be	AUX
abrj-173	148	67	seen	see	VERB
abrj-173	148	68	that	that	SCONJ
abrj-173	148	69	:	:	PUNCT
abrj-173	148	70	•	•	NUM
abrj-173	148	71	average	average	ADJ
abrj-173	148	72	collection	collection	NOUN
abrj-173	148	73	period	period	NOUN
abrj-173	148	74	(	(	PUNCT
abrj-173	148	75	acp	acp	PROPN
abrj-173	148	76	)	)	PUNCT
abrj-173	148	77	has	have	VERB
abrj-173	148	78	an	an	DET
abrj-173	148	79	average	average	NOUN
abrj-173	148	80	of	of	ADP
abrj-173	148	81	64,340	64,340	NUM
abrj-173	148	82	days	day	NOUN
abrj-173	148	83	with	with	ADP
abrj-173	148	84	a	a	DET
abrj-173	148	85	standard	standard	ADJ
abrj-173	148	86	deviation	deviation	NOUN
abrj-173	148	87	of	of	ADP
abrj-173	148	88	71,994	71,994	NUM
abrj-173	148	89	days	day	NOUN
abrj-173	148	90	.	.	PUNCT
abrj-173	149	1	the	the	DET
abrj-173	149	2	above	above	ADJ
abrj-173	149	3	average	average	ADJ
abrj-173	149	4	value	value	NOUN
abrj-173	149	5	is	be	AUX
abrj-173	149	6	appropriate	appropriate	ADJ
abrj-173	149	7	because	because	SCONJ
abrj-173	149	8	normally	normally	ADV
abrj-173	149	9	invoices	invoice	VERB
abrj-173	149	10	for	for	ADP
abrj-173	149	11	sales	sale	NOUN
abrj-173	149	12	of	of	ADP
abrj-173	149	13	goods	good	NOUN
abrj-173	149	14	and	and	CCONJ
abrj-173	149	15	services	service	NOUN
abrj-173	149	16	will	will	AUX
abrj-173	149	17	have	have	VERB
abrj-173	149	18	a	a	DET
abrj-173	149	19	payment	payment	NOUN
abrj-173	149	20	term	term	NOUN
abrj-173	149	21	of	of	ADP
abrj-173	149	22	15	15	NUM
abrj-173	149	23	to	to	PART
abrj-173	149	24	60	60	NUM
abrj-173	149	25	days	day	NOUN
abrj-173	149	26	.	.	PUNCT
abrj-173	150	1	•	•	NUM
abrj-173	150	2	the	the	DET
abrj-173	150	3	average	average	ADJ
abrj-173	150	4	inventory	inventory	NOUN
abrj-173	150	5	turnover	turnover	NOUN
abrj-173	150	6	period	period	NOUN
abrj-173	150	7	(	(	PUNCT
abrj-173	150	8	dih	dih	NOUN
abrj-173	150	9	)	)	PUNCT
abrj-173	150	10	is	be	AUX
abrj-173	150	11	99,687	99,687	NUM
abrj-173	150	12	days	day	NOUN
abrj-173	150	13	with	with	ADP
abrj-173	150	14	a	a	DET
abrj-173	150	15	standard	standard	ADJ
abrj-173	150	16	deviation	deviation	NOUN
abrj-173	150	17	of	of	ADP
abrj-173	150	18	56,082	56,082	NUM
abrj-173	150	19	days	day	NOUN
abrj-173	150	20	.	.	PUNCT
abrj-173	151	1	the	the	DET
abrj-173	151	2	above	above	ADJ
abrj-173	151	3	average	average	ADJ
abrj-173	151	4	period	period	NOUN
abrj-173	151	5	corresponds	correspond	VERB
abrj-173	151	6	to	to	ADP
abrj-173	151	7	one	one	NUM
abrj-173	151	8	quarter	quarter	NOUN
abrj-173	151	9	(	(	PUNCT
abrj-173	151	10	3	3	NUM
abrj-173	151	11	months	month	NOUN
abrj-173	151	12	)	)	PUNCT
abrj-173	151	13	,	,	PUNCT
abrj-173	151	14	which	which	PRON
abrj-173	151	15	is	be	AUX
abrj-173	151	16	a	a	DET
abrj-173	151	17	suitable	suitable	ADJ
abrj-173	151	18	period	period	NOUN
abrj-173	151	19	for	for	ADP
abrj-173	151	20	chemical	chemical	NOUN
abrj-173	151	21	-	-	PUNCT
abrj-173	151	22	related	relate	VERB
abrj-173	151	23	products	product	NOUN
abrj-173	151	24	.	.	PUNCT
abrj-173	152	1	•	•	NUM
abrj-173	152	2	the	the	DET
abrj-173	152	3	average	average	ADJ
abrj-173	152	4	debt	debt	NOUN
abrj-173	152	5	payment	payment	NOUN
abrj-173	152	6	period	period	NOUN
abrj-173	152	7	(	(	PUNCT
abrj-173	152	8	dpo	dpo	NOUN
abrj-173	152	9	)	)	PUNCT
abrj-173	152	10	is	be	AUX
abrj-173	152	11	139,218	139,218	NUM
abrj-173	152	12	days	day	NOUN
abrj-173	152	13	on	on	ADP
abrj-173	152	14	average	average	ADJ
abrj-173	152	15	,	,	PUNCT
abrj-173	152	16	ranging	range	VERB
abrj-173	152	17	from	from	ADP
abrj-173	152	18	6,451	6,451	NUM
abrj-173	152	19	days	day	NOUN
abrj-173	152	20	to	to	ADP
abrj-173	152	21	382,536	382,536	NUM
abrj-173	152	22	days	day	NOUN
abrj-173	152	23	.	.	PUNCT
abrj-173	153	1	fast	fast	ADJ
abrj-173	153	2	or	or	CCONJ
abrj-173	153	3	slow	slow	ADJ
abrj-173	153	4	payment	payment	NOUN
abrj-173	153	5	will	will	AUX
abrj-173	153	6	depend	depend	VERB
abrj-173	153	7	on	on	ADP
abrj-173	153	8	the	the	DET
abrj-173	153	9	financial	financial	ADJ
abrj-173	153	10	situation	situation	NOUN
abrj-173	153	11	and	and	CCONJ
abrj-173	153	12	management	management	NOUN
abrj-173	153	13	policy	policy	NOUN
abrj-173	153	14	of	of	ADP
abrj-173	153	15	the	the	DET
abrj-173	153	16	business	business	NOUN
abrj-173	153	17	.	.	PUNCT
abrj-173	154	1	•	•	NUM
abrj-173	154	2	the	the	DET
abrj-173	154	3	average	average	ADJ
abrj-173	154	4	cash	cash	NOUN
abrj-173	154	5	conversion	conversion	NOUN
abrj-173	154	6	cycle	cycle	NOUN
abrj-173	154	7	(	(	PUNCT
abrj-173	154	8	ccc	ccc	PROPN
abrj-173	154	9	)	)	PUNCT
abrj-173	154	10	is	be	AUX
abrj-173	154	11	24,809	24,809	NUM
abrj-173	154	12	days	day	NOUN
abrj-173	154	13	,	,	PUNCT
abrj-173	154	14	meaning	mean	VERB
abrj-173	154	15	the	the	DET
abrj-173	154	16	time	time	NOUN
abrj-173	154	17	period	period	NOUN
abrj-173	154	18	from	from	ADP
abrj-173	154	19	investment	investment	NOUN
abrj-173	154	20	in	in	ADP
abrj-173	154	21	working	work	VERB
abrj-173	154	22	capital	capital	NOUN
abrj-173	154	23	to	to	ADP
abrj-173	154	24	the	the	DET
abrj-173	154	25	time	time	NOUN
abrj-173	154	26	of	of	ADP
abrj-173	154	27	cash	cash	NOUN
abrj-173	154	28	recovery	recovery	NOUN
abrj-173	154	29	from	from	ADP
abrj-173	154	30	sales	sale	NOUN
abrj-173	154	31	revenue	revenue	NOUN
abrj-173	154	32	is	be	AUX
abrj-173	154	33	short	short	ADJ
abrj-173	154	34	.	.	PUNCT
abrj-173	155	1	this	this	PRON
abrj-173	155	2	also	also	ADV
abrj-173	155	3	demonstrates	demonstrate	VERB
abrj-173	155	4	good	good	ADJ
abrj-173	155	5	working	working	NOUN
abrj-173	155	6	capital	capital	NOUN
abrj-173	155	7	management	management	NOUN
abrj-173	155	8	ability	ability	NOUN
abrj-173	155	9	,	,	PUNCT
abrj-173	155	10	because	because	SCONJ
abrj-173	155	11	this	this	DET
abrj-173	155	12	index	index	NOUN
abrj-173	155	13	is	be	AUX
abrj-173	155	14	calculated	calculate	VERB
abrj-173	155	15	from	from	ADP
abrj-173	155	16	the	the	DET
abrj-173	155	17	3	3	NUM
abrj-173	155	18	aforementioned	aforementioned	ADJ
abrj-173	155	19	indexes	index	NOUN
abrj-173	155	20	:	:	PUNCT
abrj-173	155	21	acp	acp	PROPN
abrj-173	155	22	,	,	PUNCT
abrj-173	155	23	dih	dih	PROPN
abrj-173	155	24	and	and	CCONJ
abrj-173	155	25	dpo	dpo	PROPN
abrj-173	155	26	.	.	PROPN
abrj-173	156	1	•	•	NUM
abrj-173	156	2	the	the	DET
abrj-173	156	3	average	average	ADJ
abrj-173	156	4	current	current	ADJ
abrj-173	156	5	ratio	ratio	NOUN
abrj-173	156	6	(	(	PUNCT
abrj-173	156	7	cr	cr	NOUN
abrj-173	156	8	)	)	PUNCT
abrj-173	156	9	is	be	AUX
abrj-173	156	10	2.246	2.246	NUM
abrj-173	156	11	,	,	PUNCT
abrj-173	156	12	this	this	DET
abrj-173	156	13	index	index	NOUN
abrj-173	156	14	is	be	AUX
abrj-173	156	15	greater	great	ADJ
abrj-173	156	16	than	than	ADP
abrj-173	156	17	1	1	NUM
abrj-173	156	18	,	,	PUNCT
abrj-173	156	19	showing	show	VERB
abrj-173	156	20	that	that	SCONJ
abrj-173	156	21	the	the	DET
abrj-173	156	22	short	short	ADJ
abrj-173	156	23	-	-	PUNCT
abrj-173	156	24	term	term	NOUN
abrj-173	156	25	solvency	solvency	NOUN
abrj-173	156	26	of	of	ADP
abrj-173	156	27	businesses	business	NOUN
abrj-173	156	28	is	be	AUX
abrj-173	156	29	in	in	ADP
abrj-173	156	30	good	good	ADJ
abrj-173	156	31	condition	condition	NOUN
abrj-173	156	32	.	.	PUNCT
abrj-173	157	1	•	•	NUM
abrj-173	157	2	the	the	DET
abrj-173	157	3	average	average	ADJ
abrj-173	157	4	debt	debt	NOUN
abrj-173	157	5	ratio	ratio	NOUN
abrj-173	157	6	(	(	PUNCT
abrj-173	157	7	dr	dr	PROPN
abrj-173	157	8	)	)	PUNCT
abrj-173	157	9	is	be	AUX
abrj-173	157	10	0.407	0.407	NUM
abrj-173	157	11	(	(	PUNCT
abrj-173	157	12	40.7	40.7	NUM
abrj-173	157	13	%	%	NOUN
abrj-173	157	14	)	)	PUNCT
abrj-173	157	15	,	,	PUNCT
abrj-173	157	16	in	in	ADP
abrj-173	157	17	the	the	DET
abrj-173	157	18	capital	capital	NOUN
abrj-173	157	19	structure	structure	NOUN
abrj-173	157	20	of	of	ADP
abrj-173	157	21	the	the	DET
abrj-173	157	22	enterprise	enterprise	NOUN
abrj-173	157	23	,	,	PUNCT
abrj-173	157	24	40.7	40.7	NUM
abrj-173	157	25	%	%	NOUN
abrj-173	157	26	is	be	AUX
abrj-173	157	27	borrowed	borrow	VERB
abrj-173	157	28	capital	capital	NOUN
abrj-173	157	29	and	and	CCONJ
abrj-173	157	30	59.3	59.3	NUM
abrj-173	157	31	%	%	NOUN
abrj-173	157	32	is	be	AUX
abrj-173	157	33	total	total	ADJ
abrj-173	157	34	assets	asset	NOUN
abrj-173	157	35	.	.	PUNCT
abrj-173	158	1	this	this	PRON
abrj-173	158	2	means	mean	VERB
abrj-173	158	3	that	that	SCONJ
abrj-173	158	4	businesses	business	NOUN
abrj-173	158	5	can	can	AUX
abrj-173	158	6	still	still	ADV
abrj-173	158	7	utilize	utilize	VERB
abrj-173	158	8	their	their	PRON
abrj-173	158	9	assets	asset	NOUN
abrj-173	158	10	to	to	PART
abrj-173	158	11	invest	invest	VERB
abrj-173	158	12	in	in	ADP
abrj-173	158	13	other	other	ADJ
abrj-173	158	14	areas	area	NOUN
abrj-173	158	15	to	to	PART
abrj-173	158	16	earn	earn	VERB
abrj-173	158	17	higher	high	ADJ
abrj-173	158	18	profits	profit	NOUN
abrj-173	158	19	.	.	PUNCT
abrj-173	159	1	•	•	NUM
abrj-173	159	2	the	the	DET
abrj-173	159	3	average	average	ADJ
abrj-173	159	4	enterprise	enterprise	NOUN
abrj-173	159	5	size	size	NOUN
abrj-173	159	6	(	(	PUNCT
abrj-173	159	7	size	size	NOUN
abrj-173	159	8	)	)	PUNCT
abrj-173	159	9	is	be	AUX
abrj-173	159	10	13,430	13,430	NUM
abrj-173	159	11	,	,	PUNCT
abrj-173	159	12	suitable	suitable	ADJ
abrj-173	159	13	for	for	ADP
abrj-173	159	14	enterprises	enterprise	NOUN
abrj-173	159	15	in	in	ADP
abrj-173	159	16	developing	develop	VERB
abrj-173	159	17	countries	country	NOUN
abrj-173	159	18	like	like	ADP
abrj-173	159	19	vietnam	vietnam	PROPN
abrj-173	159	20	.	.	PUNCT
abrj-173	160	1	5.2	5.2	NUM
abrj-173	160	2	.	.	PUNCT
abrj-173	161	1	analyze	analyze	NOUN
abrj-173	161	2	correlations	correlation	NOUN
abrj-173	161	3	between	between	ADP
abrj-173	161	4	variables	variable	NOUN
abrj-173	161	5	the	the	DET
abrj-173	161	6	correlation	correlation	NOUN
abrj-173	161	7	coefficient	coefficient	NOUN
abrj-173	161	8	between	between	ADP
abrj-173	161	9	variables	variable	NOUN
abrj-173	161	10	shows	show	VERB
abrj-173	161	11	the	the	DET
abrj-173	161	12	relationship	relationship	NOUN
abrj-173	161	13	between	between	ADP
abrj-173	161	14	variables	variable	NOUN
abrj-173	161	15	.	.	PUNCT
abrj-173	162	1	we	we	PRON
abrj-173	162	2	will	will	AUX
abrj-173	162	3	evaluate	evaluate	VERB
abrj-173	162	4	the	the	DET
abrj-173	162	5	correlation	correlation	NOUN
abrj-173	162	6	through	through	ADP
abrj-173	162	7	the	the	DET
abrj-173	162	8	pearson	pearson	PROPN
abrj-173	162	9	coefficient	coefficient	NOUN
abrj-173	162	10	(	(	PUNCT
abrj-173	162	11	r	r	NOUN
abrj-173	162	12	)	)	PUNCT
abrj-173	162	13	with	with	ADP
abrj-173	162	14	a	a	DET
abrj-173	162	15	significance	significance	NOUN
abrj-173	162	16	level	level	NOUN
abrj-173	162	17	of	of	ADP
abrj-173	162	18	5	5	NUM
abrj-173	162	19	%	%	NOUN
abrj-173	162	20	(	(	PUNCT
abrj-173	162	21	sig≤0.05	sig≤0.05	PROPN
abrj-173	162	22	)	)	PUNCT
abrj-173	162	23	.	.	PUNCT
abrj-173	163	1	table	table	NOUN
abrj-173	163	2	2	2	NUM
abrj-173	163	3	.	.	PUNCT
abrj-173	163	4	correlation	correlation	NOUN
abrj-173	163	5	coefficients	coefficient	NOUN
abrj-173	163	6	between	between	ADP
abrj-173	163	7	variables	variable	NOUN
abrj-173	163	8	in	in	ADP
abrj-173	163	9	the	the	DET
abrj-173	163	10	model	model	NOUN
abrj-173	163	11	.	.	PUNCT
abrj-173	164	1	correlation	correlation	NOUN
abrj-173	164	2	coefficient	coefficient	PROPN
abrj-173	164	3	roa	roa	PROPN
abrj-173	164	4	acp	acp	PROPN
abrj-173	164	5	dih	dih	PROPN
abrj-173	164	6	dpo	dpo	PROPN
abrj-173	164	7	ccc	ccc	PROPN
abrj-173	164	8	cr	cr	PROPN
abrj-173	165	1	dr	dr	PROPN
abrj-173	165	2	size	size	PROPN
abrj-173	165	3	roa	roa	PROPN
abrj-173	165	4	1	1	NUM
abrj-173	165	5	-0.313	-0.313	PROPN
abrj-173	165	6	*	*	PUNCT
abrj-173	165	7	*	*	PUNCT
abrj-173	165	8	-0.022	-0.022	X
abrj-173	165	9	-0.410	-0.410	X
abrj-173	165	10	*	*	PUNCT
abrj-173	165	11	*	*	NOUN
abrj-173	165	12	0.052	0.052	NUM
abrj-173	165	13	0.297	0.297	NUM
abrj-173	165	14	*	*	PUNCT
abrj-173	165	15	*	*	PUNCT
abrj-173	165	16	-0.466	-0.466	PROPN
abrj-173	165	17	*	*	PUNCT
abrj-173	165	18	*	*	NOUN
abrj-173	165	19	0.133	0.133	NUM
abrj-173	165	20	acp	acp	PROPN
abrj-173	165	21	1	1	NUM
abrj-173	165	22	-0.068	-0.068	VERB
abrj-173	165	23	0.493	0.493	NUM
abrj-173	165	24	*	*	PUNCT
abrj-173	165	25	*	*	PUNCT
abrj-173	165	26	0.437	0.437	NUM
abrj-173	165	27	*	*	PUNCT
abrj-173	165	28	*	*	PUNCT
abrj-173	166	1	0.101	0.101	NUM
abrj-173	166	2	-0.109	-0.109	NUM
abrj-173	166	3	0.041	0.041	NUM
abrj-173	166	4	dih	dih	NOUN
abrj-173	166	5	1	1	NUM
abrj-173	166	6	0.172	0.172	NUM
abrj-173	166	7	*	*	PUNCT
abrj-173	166	8	0.499	0.499	NUM
abrj-173	166	9	*	*	PUNCT
abrj-173	166	10	*	*	X
abrj-173	166	11	0.221	0.221	NUM
abrj-173	166	12	*	*	SYM
abrj-173	166	13	*	*	PUNCT
abrj-173	167	1	-0.250	-0.250	VERB
abrj-173	167	2	*	*	PUNCT
abrj-173	167	3	*	*	PUNCT
abrj-173	167	4	-0.009	-0.009	PUNCT
abrj-173	167	5	dpo	dpo	NOUN
abrj-173	167	6	1	1	NUM
abrj-173	167	7	-0.289	-0.289	NUM
abrj-173	167	8	*	*	PUNCT
abrj-173	167	9	*	*	PUNCT
abrj-173	167	10	-0.342	-0.342	PUNCT
abrj-173	167	11	*	*	PUNCT
abrj-173	167	12	*	*	PUNCT
abrj-173	167	13	0.307	0.307	NUM
abrj-173	167	14	*	*	PUNCT
abrj-173	167	15	*	*	PUNCT
abrj-173	167	16	0.143	0.143	NUM
abrj-173	167	17	ccc	ccc	NOUN
abrj-173	167	18	1	1	NUM
abrj-173	167	19	0.543	0.543	NUM
abrj-173	167	20	*	*	PUNCT
abrj-173	167	21	*	*	PUNCT
abrj-173	167	22	-0.540	-0.540	PUNCT
abrj-173	167	23	*	*	PUNCT
abrj-173	167	24	*	*	PUNCT
abrj-173	167	25	-0.091	-0.091	NUM
abrj-173	167	26	cr	cr	PROPN
abrj-173	167	27	1	1	NUM
abrj-173	167	28	-0.818	-0.818	NOUN
abrj-173	167	29	*	*	PUNCT
abrj-173	167	30	*	*	PUNCT
abrj-173	168	1	0.214	0.214	NUM
abrj-173	168	2	*	*	PUNCT
abrj-173	168	3	*	*	PUNCT
abrj-173	168	4	dr	dr	PROPN
abrj-173	168	5	1	1	NUM
abrj-173	168	6	-0.122	-0.122	NOUN
abrj-173	168	7	size	size	NOUN
abrj-173	168	8	1	1	NUM
abrj-173	168	9	note	note	NOUN
abrj-173	168	10	:	:	PUNCT
abrj-173	168	11	*	*	PUNCT
abrj-173	168	12	*	*	NOUN
abrj-173	168	13	.	.	PUNCT
abrj-173	169	1	correlation	correlation	NOUN
abrj-173	169	2	is	be	AUX
abrj-173	169	3	significant	significant	ADJ
abrj-173	169	4	at	at	ADP
abrj-173	169	5	the	the	DET
abrj-173	169	6	0.01	0.01	NUM
abrj-173	169	7	level	level	NOUN
abrj-173	169	8	(	(	PUNCT
abrj-173	169	9	2	2	NUM
abrj-173	169	10	-	-	PUNCT
abrj-173	169	11	tailed	tailed	ADJ
abrj-173	169	12	)	)	PUNCT
abrj-173	169	13	.	.	PUNCT
abrj-173	170	1	*	*	PUNCT
abrj-173	170	2	.	.	PUNCT
abrj-173	171	1	correlation	correlation	NOUN
abrj-173	171	2	is	be	AUX
abrj-173	171	3	significant	significant	ADJ
abrj-173	171	4	at	at	ADP
abrj-173	171	5	the	the	DET
abrj-173	171	6	0.05	0.05	NUM
abrj-173	171	7	level	level	NOUN
abrj-173	171	8	(	(	PUNCT
abrj-173	171	9	2	2	NUM
abrj-173	171	10	-	-	PUNCT
abrj-173	171	11	tailed	tailed	ADJ
abrj-173	171	12	)	)	PUNCT
abrj-173	171	13	.	.	PUNCT
abrj-173	172	1	from	from	ADP
abrj-173	172	2	the	the	DET
abrj-173	172	3	table	table	NOUN
abrj-173	172	4	above	above	ADV
abrj-173	172	5	,	,	PUNCT
abrj-173	172	6	we	we	PRON
abrj-173	172	7	see	see	VERB
abrj-173	172	8	that	that	DET
abrj-173	172	9	roa	roa	PROPN
abrj-173	172	10	is	be	AUX
abrj-173	172	11	positively	positively	ADV
abrj-173	172	12	correlated	correlate	VERB
abrj-173	172	13	with	with	ADP
abrj-173	172	14	ccc	ccc	PROPN
abrj-173	172	15	,	,	PUNCT
abrj-173	172	16	cr	cr	PROPN
abrj-173	172	17	,	,	PUNCT
abrj-173	172	18	and	and	CCONJ
abrj-173	172	19	size	size	NOUN
abrj-173	172	20	,	,	PUNCT
abrj-173	172	21	but	but	CCONJ
abrj-173	172	22	this	this	DET
abrj-173	172	23	relationship	relationship	NOUN
abrj-173	172	24	is	be	AUX
abrj-173	172	25	not	not	PART
abrj-173	172	26	statistically	statistically	ADV
abrj-173	172	27	significant	significant	ADJ
abrj-173	172	28	at	at	ADP
abrj-173	172	29	the	the	DET
abrj-173	172	30	5	5	NUM
abrj-173	172	31	%	%	NOUN
abrj-173	172	32	level	level	NOUN
abrj-173	172	33	,	,	PUNCT
abrj-173	172	34	because	because	SCONJ
abrj-173	172	35	ccc	ccc	PROPN
abrj-173	172	36	has	have	VERB
abrj-173	172	37	p	p	ADJ
abrj-173	172	38	-	-	PUNCT
abrj-173	172	39	value	value	NOUN
abrj-173	172	40	=	=	NOUN
abrj-173	172	41	0.51	0.51	NUM
abrj-173	172	42	and	and	CCONJ
abrj-173	172	43	size	size	NOUN
abrj-173	172	44	has	have	VERB
abrj-173	172	45	p	p	NOUN
abrj-173	172	46	-	-	PUNCT
abrj-173	172	47	value	value	NOUN
abrj-173	172	48	.	.	PUNCT
abrj-173	173	1	=	=	NOUN
abrj-173	173	2	0.09	0.09	NUM
abrj-173	173	3	;	;	PUNCT
abrj-173	173	4	as	as	ADP
abrj-173	173	5	for	for	ADP
abrj-173	173	6	cr	cr	NOUN
abrj-173	173	7	,	,	PUNCT
abrj-173	173	8	the	the	DET
abrj-173	173	9	correlation	correlation	NOUN
abrj-173	173	10	is	be	AUX
abrj-173	173	11	statistically	statistically	ADV
abrj-173	173	12	significant	significant	ADJ
abrj-173	173	13	at	at	ADP
abrj-173	173	14	the	the	DET
abrj-173	173	15	1	1	NUM
abrj-173	173	16	%	%	NOUN
abrj-173	173	17	level	level	NOUN
abrj-173	173	18	.	.	PUNCT
abrj-173	174	1	roa	roa	PROPN
abrj-173	174	2	is	be	AUX
abrj-173	174	3	negatively	negatively	ADV
abrj-173	174	4	correlated	correlate	VERB
abrj-173	174	5	with	with	ADP
abrj-173	174	6	acp	acp	PROPN
abrj-173	174	7	,	,	PUNCT
abrj-173	174	8	dpo	dpo	PROPN
abrj-173	174	9	,	,	PUNCT
abrj-173	174	10	and	and	CCONJ
abrj-173	174	11	dr	dr	PROPN
abrj-173	174	12	with	with	ADP
abrj-173	174	13	statistical	statistical	ADJ
abrj-173	174	14	significance	significance	NOUN
abrj-173	174	15	at	at	ADP
abrj-173	174	16	the	the	DET
abrj-173	174	17	1	1	NUM
abrj-173	174	18	%	%	NOUN
abrj-173	174	19	level	level	NOUN
abrj-173	174	20	;	;	PUNCT
abrj-173	174	21	with	with	SCONJ
abrj-173	174	22	dih	dih	PROPN
abrj-173	174	23	is	be	AUX
abrj-173	174	24	not	not	PART
abrj-173	174	25	statistically	statistically	ADV
abrj-173	174	26	significant	significant	ADJ
abrj-173	174	27	at	at	ADP
abrj-173	174	28	the	the	DET
abrj-173	174	29	5	5	NUM
abrj-173	174	30	%	%	NOUN
abrj-173	174	31	level	level	NOUN
abrj-173	174	32	,	,	PUNCT
abrj-173	174	33	because	because	SCONJ
abrj-173	174	34	pvalue	pvalue	NOUN
abrj-173	174	35	=	=	NOUN
abrj-173	174	36	0.78	0.78	NUM
abrj-173	174	37	.	.	PUNCT
abrj-173	175	1	acp	acp	PROPN
abrj-173	175	2	is	be	AUX
abrj-173	175	3	positively	positively	ADV
abrj-173	175	4	correlated	correlate	VERB
abrj-173	175	5	with	with	ADP
abrj-173	175	6	the	the	DET
abrj-173	175	7	dpo	dpo	NOUN
abrj-173	175	8	and	and	CCONJ
abrj-173	175	9	ccc	ccc	NOUN
abrj-173	175	10	at	at	ADP
abrj-173	175	11	the	the	DET
abrj-173	175	12	1	1	NUM
abrj-173	175	13	%	%	NOUN
abrj-173	175	14	significance	significance	NOUN
abrj-173	175	15	level	level	NOUN
abrj-173	175	16	and	and	CCONJ
abrj-173	175	17	increasing	increase	VERB
abrj-173	175	18	acp	acp	PROPN
abrj-173	175	19	will	will	AUX
abrj-173	175	20	increase	increase	VERB
abrj-173	175	21	dpo	dpo	NOUN
abrj-173	175	22	and	and	CCONJ
abrj-173	175	23	ccc	ccc	NOUN
abrj-173	175	24	;	;	PUNCT
abrj-173	175	25	other	other	ADJ
abrj-173	175	26	variables	variable	NOUN
abrj-173	175	27	are	be	AUX
abrj-173	175	28	not	not	PART
abrj-173	175	29	statistically	statistically	ADV
abrj-173	175	30	significant	significant	ADJ
abrj-173	175	31	because	because	SCONJ
abrj-173	175	32	p	p	NOUN
abrj-173	175	33	-	-	PUNCT
abrj-173	175	34	value>0.05	value>0.05	NOUN
abrj-173	175	35	.	.	PUNCT
abrj-173	176	1	dih	dih	PROPN
abrj-173	176	2	is	be	AUX
abrj-173	176	3	positively	positively	ADV
abrj-173	176	4	correlated	correlate	VERB
abrj-173	176	5	with	with	ADP
abrj-173	176	6	dpo	dpo	NOUN
abrj-173	176	7	and	and	CCONJ
abrj-173	176	8	cr	cr	NOUN
abrj-173	176	9	at	at	ADP
abrj-173	176	10	the	the	DET
abrj-173	176	11	5	5	NUM
abrj-173	176	12	%	%	NOUN
abrj-173	176	13	significance	significance	NOUN
abrj-173	176	14	level	level	NOUN
abrj-173	176	15	;	;	PUNCT
abrj-173	176	16	with	with	ADP
abrj-173	176	17	ccc	ccc	PROPN
abrj-173	176	18	at	at	ADP
abrj-173	176	19	the	the	DET
abrj-173	176	20	1	1	NUM
abrj-173	176	21	%	%	NOUN
abrj-173	176	22	significance	significance	NOUN
abrj-173	176	23	level	level	NOUN
abrj-173	176	24	;	;	PUNCT
abrj-173	176	25	increasing	increase	VERB
abrj-173	176	26	the	the	DET
abrj-173	176	27	number	number	NOUN
abrj-173	176	28	of	of	ADP
abrj-173	176	29	days	day	NOUN
abrj-173	176	30	of	of	ADP
abrj-173	176	31	inventory	inventory	NOUN
abrj-173	176	32	will	will	AUX
abrj-173	176	33	increase	increase	VERB
abrj-173	176	34	dpo	dpo	NOUN
abrj-173	176	35	and	and	CCONJ
abrj-173	176	36	ccc	ccc	PROPN
abrj-173	176	37	.	.	PUNCT
abrj-173	177	1	dih	dih	PROPN
abrj-173	177	2	is	be	AUX
abrj-173	177	3	negatively	negatively	ADV
abrj-173	177	4	correlated	correlate	VERB
abrj-173	177	5	with	with	ADP
abrj-173	177	6	the	the	DET
abrj-173	177	7	dr	dr	PROPN
abrj-173	177	8	at	at	ADP
abrj-173	177	9	the	the	DET
abrj-173	177	10	1	1	NUM
abrj-173	177	11	%	%	NOUN
abrj-173	177	12	significance	significance	NOUN
abrj-173	177	13	level	level	NOUN
abrj-173	177	14	.	.	PUNCT
abrj-173	178	1	dpo	dpo	PROPN
abrj-173	178	2	is	be	AUX
abrj-173	178	3	positively	positively	ADV
abrj-173	178	4	correlated	correlate	VERB
abrj-173	178	5	with	with	ADP
abrj-173	178	6	acp	acp	PROPN
abrj-173	178	7	,	,	PUNCT
abrj-173	178	8	dr	dr	PROPN
abrj-173	178	9	at	at	ADP
abrj-173	178	10	the	the	DET
abrj-173	178	11	1	1	NUM
abrj-173	178	12	%	%	NOUN
abrj-173	178	13	significance	significance	NOUN
abrj-173	178	14	level	level	NOUN
abrj-173	178	15	,	,	PUNCT
abrj-173	178	16	with	with	ADP
abrj-173	178	17	dih	dih	PROPN
abrj-173	178	18	at	at	ADP
abrj-173	178	19	the	the	DET
abrj-173	178	20	5	5	NUM
abrj-173	178	21	%	%	NOUN
abrj-173	178	22	level	level	NOUN
abrj-173	178	23	,	,	PUNCT
abrj-173	178	24	and	and	CCONJ
abrj-173	178	25	with	with	ADP
abrj-173	178	26	size	size	NOUN
abrj-173	178	27	at	at	ADP
abrj-173	178	28	the	the	DET
abrj-173	178	29	10	10	NUM
abrj-173	178	30	%	%	NOUN
abrj-173	178	31	significance	significance	NOUN
abrj-173	178	32	level	level	NOUN
abrj-173	178	33	;	;	PUNCT
abrj-173	178	34	increasing	increase	VERB
abrj-173	178	35	dpo	dpo	NOUN
abrj-173	178	36	will	will	AUX
abrj-173	178	37	increase	increase	VERB
abrj-173	178	38	acp	acp	PROPN
abrj-173	178	39	and	and	CCONJ
abrj-173	178	40	dih	dih	PROPN
abrj-173	178	41	.	.	PROPN
abrj-173	178	42	dpo	dpo	PROPN
abrj-173	178	43	is	be	AUX
abrj-173	178	44	negatively	negatively	ADV
abrj-173	178	45	correlated	correlate	VERB
abrj-173	178	46	with	with	ADP
abrj-173	178	47	ccc	ccc	PROPN
abrj-173	178	48	and	and	CCONJ
abrj-173	178	49	cr	cr	NOUN
abrj-173	178	50	at	at	ADP
abrj-173	178	51	the	the	DET
abrj-173	178	52	1	1	NUM
abrj-173	178	53	%	%	NOUN
abrj-173	178	54	level	level	NOUN
abrj-173	178	55	;	;	PUNCT
abrj-173	178	56	ccc	ccc	PROPN
abrj-173	178	57	decreases	decrease	VERB
abrj-173	178	58	with	with	ADP
abrj-173	178	59	increasing	increase	VERB
abrj-173	178	60	dpo	dpo	NOUN
abrj-173	178	61	.	.	PUNCT
abrj-173	179	1	ccc	ccc	PROPN
abrj-173	179	2	is	be	AUX
abrj-173	179	3	positively	positively	ADV
abrj-173	179	4	correlated	correlate	VERB
abrj-173	179	5	with	with	ADP
abrj-173	179	6	acp	acp	PROPN
abrj-173	179	7	,	,	PUNCT
abrj-173	179	8	dih	dih	PROPN
abrj-173	179	9	,	,	PUNCT
abrj-173	179	10	cr	cr	PROPN
abrj-173	179	11	at	at	ADP
abrj-173	179	12	the	the	DET
abrj-173	179	13	1	1	NUM
abrj-173	179	14	%	%	NOUN
abrj-173	179	15	level	level	NOUN
abrj-173	179	16	;	;	PUNCT
abrj-173	179	17	increased	increase	VERB
abrj-173	179	18	ccc	ccc	PROPN
abrj-173	179	19	increases	increase	VERB
abrj-173	179	20	acp	acp	PROPN
abrj-173	179	21	and	and	CCONJ
abrj-173	179	22	dih	dih	PROPN
abrj-173	179	23	.	.	PROPN
abrj-173	180	1	ccc	ccc	PROPN
abrj-173	180	2	is	be	AUX
abrj-173	180	3	negatively	negatively	ADV
abrj-173	180	4	correlated	correlate	VERB
abrj-173	180	5	with	with	ADP
abrj-173	180	6	dpo	dpo	PROPN
abrj-173	180	7	,	,	PUNCT
abrj-173	180	8	dr	dr	PROPN
abrj-173	180	9	at	at	ADP
abrj-173	180	10	the	the	DET
abrj-173	180	11	1	1	NUM
abrj-173	180	12	%	%	NOUN
abrj-173	180	13	level	level	NOUN
abrj-173	180	14	,	,	PUNCT
abrj-173	180	15	with	with	ADP
abrj-173	180	16	size	size	NOUN
abrj-173	180	17	at	at	ADP
abrj-173	180	18	the	the	DET
abrj-173	180	19	10	10	NUM
abrj-173	180	20	%	%	NOUN
abrj-173	180	21	level	level	NOUN
abrj-173	180	22	.	.	PUNCT
abrj-173	181	1	cr	cr	NOUN
abrj-173	181	2	is	be	AUX
abrj-173	181	3	positively	positively	ADV
abrj-173	181	4	correlated	correlate	VERB
abrj-173	181	5	with	with	ADP
abrj-173	181	6	acp	acp	PROPN
abrj-173	181	7	,	,	PUNCT
abrj-173	181	8	dih	dih	PROPN
abrj-173	181	9	,	,	PUNCT
abrj-173	181	10	ccc	ccc	PROPN
abrj-173	181	11	,	,	PUNCT
abrj-173	181	12	size	size	NOUN
abrj-173	181	13	with	with	ADP
abrj-173	181	14	the	the	DET
abrj-173	181	15	corresponding	corresponding	ADJ
abrj-173	181	16	p	p	NOUN
abrj-173	181	17	-	-	PUNCT
abrj-173	181	18	value	value	NOUN
abrj-173	181	19	:	:	PUNCT
abrj-173	181	20	0.20	0.20	NUM
abrj-173	181	21	;	;	PUNCT
abrj-173	181	22	0.01	0.01	NUM
abrj-173	181	23	;	;	PUNCT
abrj-173	181	24	0.00	0.00	NUM
abrj-173	181	25	;	;	PUNCT
abrj-173	181	26	0.01	0.01	NUM
abrj-173	181	27	.	.	PUNCT
abrj-173	182	1	cr	cr	NOUN
abrj-173	182	2	is	be	AUX
abrj-173	182	3	negatively	negatively	ADV
abrj-173	182	4	correlated	correlate	VERB
abrj-173	182	5	with	with	ADP
abrj-173	182	6	dpo	dpo	NOUN
abrj-173	182	7	,	,	PUNCT
abrj-173	182	8	dr	dr	PROPN
abrj-173	182	9	with	with	ADP
abrj-173	182	10	p	p	NOUN
abrj-173	182	11	-	-	PUNCT
abrj-173	182	12	value	value	NOUN
abrj-173	182	13	respectively	respectively	ADV
abrj-173	182	14	:	:	PUNCT
abrj-173	182	15	0.00	0.00	NUM
abrj-173	182	16	;	;	PUNCT
abrj-173	182	17	0.00	0.00	NUM
abrj-173	182	18	.	.	PUNCT
abrj-173	183	1	dr	dr	PROPN
abrj-173	183	2	is	be	AUX
abrj-173	183	3	positively	positively	ADV
abrj-173	183	4	correlated	correlate	VERB
abrj-173	183	5	with	with	ADP
abrj-173	183	6	dpo	dpo	NOUN
abrj-173	183	7	at	at	ADP
abrj-173	183	8	the	the	DET
abrj-173	183	9	1	1	NUM
abrj-173	183	10	%	%	NOUN
abrj-173	183	11	level	level	NOUN
abrj-173	183	12	.	.	PUNCT
abrj-173	184	1	dr	dr	PROPN
abrj-173	184	2	is	be	AUX
abrj-173	184	3	negatively	negatively	ADV
abrj-173	184	4	correlated	correlate	VERB
abrj-173	184	5	with	with	ADP
abrj-173	184	6	acp	acp	PROPN
abrj-173	184	7	,	,	PUNCT
abrj-173	184	8	dih	dih	PROPN
abrj-173	184	9	,	,	PUNCT
abrj-173	184	10	ccc	ccc	PROPN
abrj-173	184	11	,	,	PUNCT
abrj-173	184	12	cr	cr	PROPN
abrj-173	184	13	,	,	PUNCT
abrj-173	184	14	size	size	NOUN
abrj-173	184	15	with	with	ADP
abrj-173	184	16	the	the	DET
abrj-173	184	17	corresponding	corresponding	ADJ
abrj-173	184	18	p	p	NOUN
abrj-173	184	19	-	-	PUNCT
abrj-173	184	20	value	value	NOUN
abrj-173	184	21	:	:	PUNCT
abrj-173	184	22	0.17	0.17	NUM
abrj-173	184	23	;	;	PUNCT
abrj-173	184	24	0.00	0.00	NUM
abrj-173	184	25	;	;	PUNCT
abrj-173	184	26	0.00	0.00	NUM
abrj-173	184	27	;	;	PUNCT
abrj-173	184	28	0.00	0.00	NUM
abrj-173	184	29	;	;	PUNCT
abrj-173	184	30	0.13	0.13	NUM
abrj-173	184	31	.	.	PUNCT
abrj-173	185	1	size	size	NOUN
abrj-173	185	2	is	be	AUX
abrj-173	185	3	positively	positively	ADV
abrj-173	185	4	correlated	correlate	VERB
abrj-173	185	5	with	with	ADP
abrj-173	185	6	acp	acp	PROPN
abrj-173	185	7	,	,	PUNCT
abrj-173	185	8	dpo	dpo	PROPN
abrj-173	185	9	,	,	PUNCT
abrj-173	185	10	and	and	CCONJ
abrj-173	185	11	cr	cr	NOUN
abrj-173	185	12	with	with	ADP
abrj-173	185	13	p	p	NOUN
abrj-173	185	14	-	-	PUNCT
abrj-173	185	15	values	value	NOUN
abrj-173	185	16	of	of	ADP
abrj-173	185	17	:	:	PUNCT
abrj-173	185	18	0.60	0.60	NUM
abrj-173	185	19	;	;	PUNCT
abrj-173	185	20	0.07	0.07	NUM
abrj-173	185	21	;	;	PUNCT
abrj-173	186	1	0.01	0.01	NUM
abrj-173	186	2	.	.	PUNCT
abrj-173	186	3	size	size	NOUN
abrj-173	186	4	is	be	AUX
abrj-173	186	5	negatively	negatively	ADV
abrj-173	186	6	correlated	correlate	VERB
abrj-173	186	7	with	with	ADP
abrj-173	186	8	dih	dih	PROPN
abrj-173	186	9	,	,	PUNCT
abrj-173	186	10	ccc	ccc	PROPN
abrj-173	186	11	,	,	PUNCT
abrj-173	186	12	dr	dr	PROPN
abrj-173	186	13	with	with	ADP
abrj-173	186	14	p	p	NOUN
abrj-173	186	15	-	-	PUNCT
abrj-173	186	16	value	value	NOUN
abrj-173	186	17	respectively	respectively	ADV
abrj-173	186	18	:	:	PUNCT
abrj-173	186	19	0.91	0.91	NUM
abrj-173	186	20	;	;	PUNCT
abrj-173	186	21	0.25	0.25	NUM
abrj-173	186	22	;	;	PUNCT
abrj-173	186	23	0.13	0.13	NUM
abrj-173	186	24	.	.	PUNCT
abrj-173	187	1	asian	asian	ADJ
abrj-173	187	2	business	business	PROPN
abrj-173	187	3	research	research	NOUN
abrj-173	187	4	journal	journal	NOUN
abrj-173	187	5	,	,	PUNCT
abrj-173	187	6	2024	2024	NUM
abrj-173	187	7	,	,	PUNCT
abrj-173	187	8	9	9	NUM
abrj-173	187	9	:	:	SYM
abrj-173	187	10	31	31	NUM
abrj-173	187	11	-	-	SYM
abrj-173	187	12	38	38	NUM
abrj-173	187	13	36	36	NUM
abrj-173	187	14	©	©	ADP
abrj-173	187	15	2024	2024	NUM
abrj-173	187	16	by	by	ADP
abrj-173	187	17	the	the	DET
abrj-173	187	18	authors	author	NOUN
abrj-173	187	19	;	;	PUNCT
abrj-173	187	20	licensee	licensee	NOUN
abrj-173	187	21	eastern	eastern	ADJ
abrj-173	187	22	centre	centre	NOUN
abrj-173	187	23	of	of	ADP
abrj-173	187	24	science	science	NOUN
abrj-173	187	25	and	and	CCONJ
abrj-173	187	26	education	education	NOUN
abrj-173	187	27	,	,	PUNCT
abrj-173	187	28	usa	usa	PROPN
abrj-173	187	29	5.3	5.3	NUM
abrj-173	187	30	.	.	PUNCT
abrj-173	188	1	analyze	analyze	VERB
abrj-173	188	2	regression	regression	NOUN
abrj-173	188	3	models	model	NOUN
abrj-173	188	4	the	the	DET
abrj-173	188	5	authors	author	NOUN
abrj-173	188	6	conducted	conduct	VERB
abrj-173	188	7	regression	regression	NOUN
abrj-173	188	8	analysis	analysis	NOUN
abrj-173	188	9	according	accord	VERB
abrj-173	188	10	to	to	ADP
abrj-173	188	11	the	the	DET
abrj-173	188	12	two	two	NUM
abrj-173	188	13	proposed	propose	VERB
abrj-173	188	14	models	model	NOUN
abrj-173	188	15	to	to	PART
abrj-173	188	16	test	test	VERB
abrj-173	188	17	the	the	DET
abrj-173	188	18	relationship	relationship	NOUN
abrj-173	188	19	.	.	PUNCT
abrj-173	189	1	5.3.1	5.3.1	X
abrj-173	189	2	.	.	PUNCT
abrj-173	189	3	model	model	NOUN
abrj-173	189	4	1	1	NUM
abrj-173	189	5	roa	roa	NOUN
abrj-173	189	6	=	=	NOUN
abrj-173	189	7	β01	β01	PROPN
abrj-173	189	8	+	+	CCONJ
abrj-173	189	9	β11.acp	β11.acp	PROPN
abrj-173	189	10	+	+	CCONJ
abrj-173	189	11	β21.dih	β21.dih	NOUN
abrj-173	189	12	+	+	CCONJ
abrj-173	189	13	β31.dpo	β31.dpo	NOUN
abrj-173	189	14	+	+	CCONJ
abrj-173	189	15	β51.cr	β51.cr	PROPN
abrj-173	189	16	+	+	CCONJ
abrj-173	189	17	β61.dr	β61.dr	NOUN
abrj-173	189	18	+	+	CCONJ
abrj-173	189	19	β71.size	β71.size	PUNCT
abrj-173	190	1	+	+	NUM
abrj-173	190	2	ε1	ε1	NOUN
abrj-173	190	3	table	table	NOUN
abrj-173	190	4	3	3	NUM
abrj-173	190	5	.	.	PUNCT
abrj-173	190	6	results	result	NOUN
abrj-173	190	7	of	of	ADP
abrj-173	190	8	running	run	VERB
abrj-173	190	9	model	model	NOUN
abrj-173	190	10	1	1	NUM
abrj-173	190	11	.	.	PUNCT
abrj-173	190	12	model	model	PROPN
abrj-173	190	13	summaryb	summaryb	PROPN
abrj-173	190	14	model	model	NOUN
abrj-173	190	15	r	r	NOUN
abrj-173	190	16	r	r	NOUN
abrj-173	190	17	squared	square	VERB
abrj-173	190	18	adjusted	adjust	VERB
abrj-173	190	19	r	r	NOUN
abrj-173	190	20	squared	square	VERB
abrj-173	190	21	random	random	ADJ
abrj-173	190	22	errors	error	NOUN
abrj-173	190	23	durbin	durbin	NOUN
abrj-173	190	24	-	-	PUNCT
abrj-173	190	25	watson	watson	NOUN
abrj-173	190	26	1	1	NUM
abrj-173	190	27	0.650a	0.650a	NOUN
abrj-173	190	28	0.423	0.423	NUM
abrj-173	190	29	0.400	0.400	NUM
abrj-173	190	30	0.0443935	0.0443935	NUM
abrj-173	190	31	1.105	1.105	NUM
abrj-173	190	32	note	note	NOUN
abrj-173	190	33	:	:	PUNCT
abrj-173	190	34	a.	a.	NOUN
abrj-173	190	35	predictors	predictor	NOUN
abrj-173	190	36	:	:	PUNCT
abrj-173	190	37	(	(	PUNCT
abrj-173	190	38	constant	constant	ADJ
abrj-173	190	39	)	)	PUNCT
abrj-173	190	40	,	,	PUNCT
abrj-173	190	41	size	size	NOUN
abrj-173	190	42	,	,	PUNCT
abrj-173	190	43	dih	dih	PROPN
abrj-173	190	44	,	,	PUNCT
abrj-173	190	45	acp	acp	PROPN
abrj-173	190	46	,	,	PUNCT
abrj-173	190	47	dr	dr	PROPN
abrj-173	190	48	,	,	PUNCT
abrj-173	190	49	dpo	dpo	PROPN
abrj-173	190	50	,	,	PUNCT
abrj-173	190	51	cr	cr	PROPN
abrj-173	190	52	b.	b.	PROPN
abrj-173	191	1	dependent	dependent	ADJ
abrj-173	191	2	variable	variable	NOUN
abrj-173	191	3	:	:	PUNCT
abrj-173	191	4	roa	roa	PROPN
abrj-173	191	5	table	table	NOUN
abrj-173	191	6	4	4	NUM
abrj-173	191	7	.	.	PUNCT
abrj-173	191	8	model	model	NOUN
abrj-173	191	9	1	1	NUM
abrj-173	191	10	regression	regression	NOUN
abrj-173	191	11	results	result	NOUN
abrj-173	191	12	.	.	PUNCT
abrj-173	192	1	coefficientsa	coefficientsa	NOUN
abrj-173	192	2	model	model	VERB
abrj-173	192	3	unstandardized	unstandardized	ADJ
abrj-173	192	4	regression	regression	NOUN
abrj-173	192	5	coefficient	coefficient	NOUN
abrj-173	192	6	standardized	standardize	VERB
abrj-173	192	7	regression	regression	NOUN
abrj-173	192	8	coefficient	coefficient	NOUN
abrj-173	192	9	t	t	PROPN
abrj-173	192	10	sig	sig	PROPN
abrj-173	192	11	.	.	PUNCT
abrj-173	193	1	collinearity	collinearity	PROPN
abrj-173	193	2	statistics	statistic	NOUN
abrj-173	193	3	β	β	X
abrj-173	193	4	std	std	PROPN
abrj-173	193	5	.	.	NOUN
abrj-173	194	1	error	error	NOUN
abrj-173	194	2	beta	beta	NOUN
abrj-173	194	3	tolerance	tolerance	NOUN
abrj-173	194	4	vif	vif	NOUN
abrj-173	194	5	1	1	NUM
abrj-173	194	6	(	(	PUNCT
abrj-173	194	7	constant	constant	ADJ
abrj-173	194	8	)	)	PUNCT
abrj-173	194	9	0.211	0.211	NUM
abrj-173	194	10	0.044	0.044	NUM
abrj-173	194	11	4.744	4.744	NUM
abrj-173	194	12	0.000	0.000	NUM
abrj-173	194	13	acp	acp	PROPN
abrj-173	194	14	0.000	0.000	NUM
abrj-173	194	15	0.000	0.000	NUM
abrj-173	194	16	-0.304	-0.304	PUNCT
abrj-173	194	17	-3.760	-3.760	NOUN
abrj-173	194	18	0.000	0.000	NUM
abrj-173	194	19	0.577	0.577	NUM
abrj-173	194	20	1.732	1.732	NUM
abrj-173	194	21	dih	dih	NOUN
abrj-173	194	22	0.000	0.000	NUM
abrj-173	194	23	0.000	0.000	NUM
abrj-173	194	24	-0.129	-0.129	PUNCT
abrj-173	194	25	-1.812	-1.812	ADJ
abrj-173	194	26	0.072	0.072	NUM
abrj-173	194	27	0.748	0.748	NUM
abrj-173	194	28	1.337	1.337	NUM
abrj-173	194	29	dpo	dpo	NOUN
abrj-173	194	30	0.000	0.000	NUM
abrj-173	194	31	0.000	0.000	NUM
abrj-173	194	32	-0.145	-0.145	NOUN
abrj-173	194	33	-1.586	-1.586	PUNCT
abrj-173	194	34	0.115	0.115	NUM
abrj-173	194	35	0.449	0.449	NUM
abrj-173	194	36	2.229	2.229	NUM
abrj-173	194	37	cr	cr	NOUN
abrj-173	194	38	-0.016	-0.016	ADV
abrj-173	194	39	0.006	0.006	NUM
abrj-173	194	40	-0.328	-0.328	NUM
abrj-173	194	41	-2.855	-2.855	NOUN
abrj-173	194	42	0.005	0.005	NUM
abrj-173	194	43	0.286	0.286	NUM
abrj-173	194	44	3.491	3.491	NUM
abrj-173	194	45	dr	dr	PROPN
abrj-173	194	46	-0.262	-0.262	PUNCT
abrj-173	194	47	0.039	0.039	NUM
abrj-173	194	48	-0.737	-0.737	NUM
abrj-173	194	49	-6.746	-6.746	PROPN
abrj-173	194	50	0.000	0.000	NUM
abrj-173	194	51	0.316	0.316	NUM
abrj-173	194	52	3.161	3.161	NUM
abrj-173	194	53	size	size	NOUN
abrj-173	194	54	0.006	0.006	NUM
abrj-173	194	55	0.003	0.003	NUM
abrj-173	194	56	0.145	0.145	NUM
abrj-173	194	57	2.184	2.184	NUM
abrj-173	194	58	0.030	0.030	NUM
abrj-173	194	59	0.852	0.852	NUM
abrj-173	194	60	1.173	1.173	NUM
abrj-173	194	61	note	note	NOUN
abrj-173	194	62	:	:	PUNCT
abrj-173	194	63	a.	a.	NOUN
abrj-173	194	64	dependent	dependent	ADJ
abrj-173	194	65	variable	variable	NOUN
abrj-173	194	66	:	:	PUNCT
abrj-173	194	67	roa	roa	NOUN
abrj-173	194	68	from	from	ADP
abrj-173	194	69	table	table	NOUN
abrj-173	194	70	3	3	NUM
abrj-173	194	71	,	,	PUNCT
abrj-173	194	72	we	we	PRON
abrj-173	194	73	see	see	VERB
abrj-173	194	74	that	that	SCONJ
abrj-173	194	75	the	the	DET
abrj-173	194	76	durbin	durbin	PROPN
abrj-173	194	77	watson	watson	PROPN
abrj-173	194	78	index	index	NOUN
abrj-173	194	79	is	be	AUX
abrj-173	194	80	1.105	1.105	NUM
abrj-173	194	81	(	(	PUNCT
abrj-173	194	82	1	1	NUM
abrj-173	194	83	<	<	NOUN
abrj-173	194	84	d<3	d<3	NOUN
abrj-173	194	85	)	)	PUNCT
abrj-173	194	86	,	,	PUNCT
abrj-173	194	87	so	so	CCONJ
abrj-173	194	88	there	there	PRON
abrj-173	194	89	is	be	VERB
abrj-173	194	90	no	no	DET
abrj-173	194	91	autocorrelation	autocorrelation	NOUN
abrj-173	194	92	phenomenon	phenomenon	NOUN
abrj-173	194	93	in	in	ADP
abrj-173	194	94	model	model	NOUN
abrj-173	194	95	1	1	NUM
abrj-173	194	96	.	.	PUNCT
abrj-173	195	1	the	the	DET
abrj-173	195	2	model	model	NOUN
abrj-173	195	3	can	can	AUX
abrj-173	195	4	explain	explain	VERB
abrj-173	195	5	40	40	NUM
abrj-173	195	6	%	%	NOUN
abrj-173	195	7	of	of	ADP
abrj-173	195	8	the	the	DET
abrj-173	195	9	variation	variation	NOUN
abrj-173	195	10	in	in	ADP
abrj-173	195	11	roa	roa	PROPN
abrj-173	195	12	(	(	PUNCT
abrj-173	195	13	due	due	ADP
abrj-173	195	14	to	to	ADP
abrj-173	195	15	the	the	DET
abrj-173	195	16	adjusted	adjust	VERB
abrj-173	195	17	r	r	NOUN
abrj-173	195	18	squared	square	VERB
abrj-173	195	19	is	be	AUX
abrj-173	195	20	0.400	0.400	NUM
abrj-173	195	21	)	)	PUNCT
abrj-173	195	22	so	so	ADV
abrj-173	195	23	the	the	DET
abrj-173	195	24	6	6	NUM
abrj-173	195	25	independent	independent	ADJ
abrj-173	195	26	and	and	CCONJ
abrj-173	195	27	control	control	NOUN
abrj-173	195	28	variables	variable	NOUN
abrj-173	195	29	influence	influence	NOUN
abrj-173	195	30	40	40	NUM
abrj-173	195	31	%	%	NOUN
abrj-173	195	32	of	of	ADP
abrj-173	195	33	the	the	DET
abrj-173	195	34	change	change	NOUN
abrj-173	195	35	in	in	ADP
abrj-173	195	36	the	the	DET
abrj-173	195	37	dependent	dependent	ADJ
abrj-173	195	38	variable	variable	NOUN
abrj-173	195	39	,	,	PUNCT
abrj-173	195	40	the	the	DET
abrj-173	195	41	remaining	remain	VERB
abrj-173	195	42	60	60	NUM
abrj-173	195	43	%	%	NOUN
abrj-173	195	44	is	be	AUX
abrj-173	195	45	due	due	ADJ
abrj-173	195	46	to	to	ADP
abrj-173	195	47	other	other	ADJ
abrj-173	195	48	factors	factor	NOUN
abrj-173	195	49	and	and	CCONJ
abrj-173	195	50	random	random	ADJ
abrj-173	195	51	errors	error	NOUN
abrj-173	195	52	.	.	PUNCT
abrj-173	196	1	from	from	ADP
abrj-173	196	2	table	table	NOUN
abrj-173	196	3	4	4	NUM
abrj-173	196	4	,	,	PUNCT
abrj-173	196	5	the	the	DET
abrj-173	196	6	vif	vif	NOUN
abrj-173	196	7	values	value	NOUN
abrj-173	196	8	of	of	ADP
abrj-173	196	9	the	the	DET
abrj-173	196	10	variables	variables	PROPN
abrj-173	196	11	acp	acp	PROPN
abrj-173	196	12	,	,	PUNCT
abrj-173	196	13	dih	dih	PROPN
abrj-173	196	14	,	,	PUNCT
abrj-173	196	15	dpo	dpo	PROPN
abrj-173	196	16	,	,	PUNCT
abrj-173	196	17	cr	cr	PROPN
abrj-173	196	18	,	,	PUNCT
abrj-173	196	19	dr	dr	PROPN
abrj-173	196	20	,	,	PUNCT
abrj-173	196	21	size	size	NOUN
abrj-173	196	22	are	be	AUX
abrj-173	196	23	all	all	ADV
abrj-173	196	24	less	less	ADJ
abrj-173	196	25	than	than	ADP
abrj-173	196	26	10	10	NUM
abrj-173	196	27	.	.	PUNCT
abrj-173	197	1	in	in	ADP
abrj-173	197	2	addition	addition	NOUN
abrj-173	197	3	,	,	PUNCT
abrj-173	197	4	the	the	DET
abrj-173	197	5	research	research	NOUN
abrj-173	197	6	data	data	NOUN
abrj-173	197	7	does	do	AUX
abrj-173	197	8	not	not	PART
abrj-173	197	9	contain	contain	VERB
abrj-173	197	10	questionnaires	questionnaire	NOUN
abrj-173	197	11	using	use	VERB
abrj-173	197	12	the	the	DET
abrj-173	197	13	likert	likert	ADJ
abrj-173	197	14	scale	scale	NOUN
abrj-173	197	15	,	,	PUNCT
abrj-173	197	16	so	so	SCONJ
abrj-173	197	17	in	in	ADP
abrj-173	197	18	regression	regression	NOUN
abrj-173	197	19	model	model	NOUN
abrj-173	197	20	1	1	NUM
abrj-173	197	21	multicollinearity	multicollinearity	NOUN
abrj-173	197	22	does	do	AUX
abrj-173	197	23	not	not	PART
abrj-173	197	24	occur	occur	VERB
abrj-173	197	25	.	.	PUNCT
abrj-173	198	1	with	with	ADP
abrj-173	198	2	a	a	DET
abrj-173	198	3	significance	significance	NOUN
abrj-173	198	4	level	level	NOUN
abrj-173	198	5	of	of	ADP
abrj-173	198	6	5	5	NUM
abrj-173	198	7	%	%	NOUN
abrj-173	198	8	,	,	PUNCT
abrj-173	198	9	corresponding	correspond	VERB
abrj-173	198	10	to	to	ADP
abrj-173	198	11	sig	sig	PRON
abrj-173	198	12	values	value	NOUN
abrj-173	198	13	.	.	PUNCT
abrj-173	199	1	of	of	ADP
abrj-173	199	2	the	the	DET
abrj-173	199	3	variables	variable	NOUN
abrj-173	199	4	in	in	ADP
abrj-173	199	5	the	the	DET
abrj-173	199	6	model	model	NOUN
abrj-173	199	7	acp	acp	PROPN
abrj-173	199	8	,	,	PUNCT
abrj-173	199	9	dih	dih	PROPN
abrj-173	199	10	,	,	PUNCT
abrj-173	199	11	dpo	dpo	PROPN
abrj-173	199	12	,	,	PUNCT
abrj-173	199	13	cr	cr	PROPN
abrj-173	199	14	,	,	PUNCT
abrj-173	199	15	dr	dr	PROPN
abrj-173	199	16	,	,	PUNCT
abrj-173	199	17	size	size	NOUN
abrj-173	199	18	are	be	AUX
abrj-173	199	19	:	:	PUNCT
abrj-173	199	20	0.000	0.000	NUM
abrj-173	199	21	;	;	PUNCT
abrj-173	199	22	0.072	0.072	NUM
abrj-173	199	23	(	(	PUNCT
abrj-173	199	24	>	>	NOUN
abrj-173	199	25	0.05	0.05	NUM
abrj-173	199	26	)	)	PUNCT
abrj-173	199	27	;	;	PUNCT
abrj-173	199	28	0.115	0.115	NUM
abrj-173	199	29	(	(	PUNCT
abrj-173	199	30	>	>	NOUN
abrj-173	199	31	0.05	0.05	NUM
abrj-173	199	32	)	)	PUNCT
abrj-173	199	33	;	;	PUNCT
abrj-173	199	34	0.005	0.005	NUM
abrj-173	199	35	;	;	PUNCT
abrj-173	199	36	0.000	0.000	NUM
abrj-173	199	37	;	;	PUNCT
abrj-173	199	38	0.030	0.030	NUM
abrj-173	199	39	.	.	PUNCT
abrj-173	200	1	from	from	ADP
abrj-173	200	2	there	there	ADV
abrj-173	200	3	,	,	PUNCT
abrj-173	200	4	we	we	PRON
abrj-173	200	5	eliminate	eliminate	VERB
abrj-173	200	6	from	from	ADP
abrj-173	200	7	the	the	DET
abrj-173	200	8	regression	regression	NOUN
abrj-173	200	9	model	model	NOUN
abrj-173	200	10	the	the	DET
abrj-173	200	11	variables	variable	NOUN
abrj-173	200	12	with	with	ADP
abrj-173	200	13	sig	sig	PROPN
abrj-173	200	14	.	.	PUNCT
abrj-173	201	1	>	>	PUNCT
abrj-173	201	2	5	5	NUM
abrj-173	201	3	%	%	NOUN
abrj-173	201	4	are	be	AUX
abrj-173	201	5	:	:	PUNCT
abrj-173	201	6	dih	dih	PROPN
abrj-173	201	7	,	,	PUNCT
abrj-173	201	8	dpo	dpo	PROPN
abrj-173	201	9	.	.	PUNCT
abrj-173	202	1	based	base	VERB
abrj-173	202	2	on	on	ADP
abrj-173	202	3	the	the	DET
abrj-173	202	4	unstandardized	unstandardized	ADJ
abrj-173	202	5	regression	regression	NOUN
abrj-173	202	6	coefficient	coefficient	NOUN
abrj-173	202	7	(	(	PUNCT
abrj-173	202	8	β	β	NOUN
abrj-173	202	9	)	)	PUNCT
abrj-173	202	10	in	in	ADP
abrj-173	202	11	the	the	DET
abrj-173	202	12	table	table	NOUN
abrj-173	202	13	above	above	ADV
abrj-173	202	14	,	,	PUNCT
abrj-173	202	15	we	we	PRON
abrj-173	202	16	can	can	AUX
abrj-173	202	17	rewrite	rewrite	VERB
abrj-173	202	18	regression	regression	NOUN
abrj-173	202	19	model	model	NOUN
abrj-173	202	20	1	1	NUM
abrj-173	202	21	in	in	ADP
abrj-173	202	22	unstandardized	unstandardized	ADJ
abrj-173	202	23	form	form	NOUN
abrj-173	202	24	as	as	SCONJ
abrj-173	202	25	follows	follow	VERB
abrj-173	202	26	:	:	PUNCT
abrj-173	202	27	roa	roa	NOUN
abrj-173	202	28	=	=	PROPN
abrj-173	202	29	0.211	0.211	NUM
abrj-173	203	1	+	+	CCONJ
abrj-173	203	2	0.000	0.000	NUM
abrj-173	203	3	acp	acp	PROPN
abrj-173	203	4	–	–	PUNCT
abrj-173	203	5	0.016	0.016	NUM
abrj-173	203	6	cr	cr	PROPN
abrj-173	203	7	–	–	PUNCT
abrj-173	203	8	0.262	0.262	NUM
abrj-173	203	9	dr	dr	PROPN
abrj-173	203	10	+	+	CCONJ
abrj-173	203	11	0.006	0.006	NUM
abrj-173	203	12	size	size	NOUN
abrj-173	203	13	the	the	DET
abrj-173	203	14	β	β	PROPN
abrj-173	203	15	coefficient	coefficient	NOUN
abrj-173	203	16	of	of	ADP
abrj-173	203	17	the	the	DET
abrj-173	203	18	acp	acp	PROPN
abrj-173	203	19	variable	variable	NOUN
abrj-173	203	20	has	have	VERB
abrj-173	203	21	a	a	DET
abrj-173	203	22	small	small	ADJ
abrj-173	203	23	value	value	NOUN
abrj-173	203	24	,	,	PUNCT
abrj-173	203	25	the	the	DET
abrj-173	203	26	dih	dih	PROPN
abrj-173	203	27	and	and	CCONJ
abrj-173	203	28	dpo	dpo	PROPN
abrj-173	203	29	indices	index	NOUN
abrj-173	203	30	are	be	AUX
abrj-173	203	31	eliminated	eliminate	VERB
abrj-173	203	32	because	because	SCONJ
abrj-173	203	33	they	they	PRON
abrj-173	203	34	are	be	AUX
abrj-173	203	35	not	not	PART
abrj-173	203	36	meaningful	meaningful	ADJ
abrj-173	203	37	at	at	ADP
abrj-173	203	38	the	the	DET
abrj-173	203	39	5	5	NUM
abrj-173	203	40	%	%	NOUN
abrj-173	203	41	significance	significance	NOUN
abrj-173	203	42	level	level	NOUN
abrj-173	203	43	.	.	PUNCT
abrj-173	204	1	in	in	ADP
abrj-173	204	2	the	the	DET
abrj-173	204	3	above	above	ADJ
abrj-173	204	4	equation	equation	NOUN
abrj-173	204	5	,	,	PUNCT
abrj-173	204	6	the	the	DET
abrj-173	204	7	variables	variable	NOUN
abrj-173	204	8	retain	retain	VERB
abrj-173	204	9	their	their	PRON
abrj-173	204	10	original	original	ADJ
abrj-173	204	11	units	unit	NOUN
abrj-173	204	12	.	.	PUNCT
abrj-173	205	1	the	the	DET
abrj-173	205	2	unstandardized	unstandardized	ADJ
abrj-173	205	3	regression	regression	NOUN
abrj-173	205	4	equation	equation	NOUN
abrj-173	205	5	has	have	VERB
abrj-173	205	6	more	more	ADJ
abrj-173	205	7	mathematical	mathematical	ADJ
abrj-173	205	8	meaning	meaning	NOUN
abrj-173	205	9	than	than	ADP
abrj-173	205	10	economic	economic	ADJ
abrj-173	205	11	meaning	meaning	NOUN
abrj-173	205	12	as	as	SCONJ
abrj-173	205	13	it	it	PRON
abrj-173	205	14	only	only	ADV
abrj-173	205	15	reflects	reflect	VERB
abrj-173	205	16	the	the	DET
abrj-173	205	17	change	change	NOUN
abrj-173	205	18	in	in	ADP
abrj-173	205	19	the	the	DET
abrj-173	205	20	dependent	dependent	ADJ
abrj-173	205	21	variable	variable	NOUN
abrj-173	205	22	when	when	SCONJ
abrj-173	205	23	each	each	DET
abrj-173	205	24	independent	independent	ADJ
abrj-173	205	25	variable	variable	ADJ
abrj-173	205	26	changes	change	NOUN
abrj-173	205	27	under	under	ADP
abrj-173	205	28	the	the	DET
abrj-173	205	29	condition	condition	NOUN
abrj-173	205	30	that	that	SCONJ
abrj-173	205	31	the	the	DET
abrj-173	205	32	remaining	remain	VERB
abrj-173	205	33	independent	independent	ADJ
abrj-173	205	34	variables	variable	NOUN
abrj-173	205	35	must	must	AUX
abrj-173	205	36	be	be	AUX
abrj-173	205	37	fixed	fix	VERB
abrj-173	205	38	.	.	PUNCT
abrj-173	206	1	if	if	SCONJ
abrj-173	206	2	considered	consider	VERB
abrj-173	206	3	at	at	ADP
abrj-173	206	4	the	the	DET
abrj-173	206	5	10	10	NUM
abrj-173	206	6	%	%	NOUN
abrj-173	206	7	significance	significance	NOUN
abrj-173	206	8	level	level	NOUN
abrj-173	206	9	,	,	PUNCT
abrj-173	206	10	the	the	DET
abrj-173	206	11	variables	variable	NOUN
abrj-173	206	12	dih	dih	PROPN
abrj-173	206	13	and	and	CCONJ
abrj-173	206	14	dpo	dpo	PROPN
abrj-173	206	15	also	also	ADV
abrj-173	206	16	have	have	VERB
abrj-173	206	17	the	the	DET
abrj-173	206	18	same	same	ADJ
abrj-173	206	19	impact	impact	NOUN
abrj-173	206	20	on	on	ADP
abrj-173	206	21	profitability	profitability	NOUN
abrj-173	206	22	(	(	PUNCT
abrj-173	206	23	βdih	βdih	ADJ
abrj-173	206	24	=	=	SYM
abrj-173	206	25	0.000	0.000	NUM
abrj-173	206	26	;	;	PUNCT
abrj-173	206	27	βdpo	βdpo	NOUN
abrj-173	206	28	=	=	PUNCT
abrj-173	206	29	0.000	0.000	NUM
abrj-173	206	30	)	)	PUNCT
abrj-173	206	31	with	with	ADP
abrj-173	206	32	an	an	DET
abrj-173	206	33	insignificant	insignificant	ADJ
abrj-173	206	34	level	level	NOUN
abrj-173	206	35	of	of	ADP
abrj-173	206	36	influence	influence	NOUN
abrj-173	206	37	.	.	PUNCT
abrj-173	207	1	model	model	NOUN
abrj-173	207	2	1	1	NUM
abrj-173	207	3	,	,	PUNCT
abrj-173	207	4	after	after	ADP
abrj-173	207	5	regression	regression	NOUN
abrj-173	207	6	analysis	analysis	NOUN
abrj-173	207	7	,	,	PUNCT
abrj-173	207	8	has	have	VERB
abrj-173	207	9	one	one	NUM
abrj-173	207	10	remaining	remain	VERB
abrj-173	207	11	variable	variable	NOUN
abrj-173	207	12	,	,	PUNCT
abrj-173	207	13	acp	acp	PROPN
abrj-173	207	14	,	,	PUNCT
abrj-173	207	15	which	which	PRON
abrj-173	207	16	has	have	VERB
abrj-173	207	17	a	a	DET
abrj-173	207	18	relationship	relationship	NOUN
abrj-173	207	19	with	with	ADP
abrj-173	207	20	roa	roa	PROPN
abrj-173	207	21	at	at	ADP
abrj-173	207	22	the	the	DET
abrj-173	207	23	1	1	NUM
abrj-173	207	24	%	%	NOUN
abrj-173	207	25	significance	significance	NOUN
abrj-173	207	26	level	level	NOUN
abrj-173	207	27	.	.	PUNCT
abrj-173	208	1	acp	acp	PROPN
abrj-173	208	2	affects	affect	VERB
abrj-173	208	3	roa	roa	NOUN
abrj-173	208	4	in	in	ADP
abrj-173	208	5	the	the	DET
abrj-173	208	6	same	same	ADJ
abrj-173	208	7	direction	direction	NOUN
abrj-173	208	8	,	,	PUNCT
abrj-173	208	9	meaning	mean	VERB
abrj-173	208	10	that	that	SCONJ
abrj-173	208	11	under	under	ADP
abrj-173	208	12	the	the	DET
abrj-173	208	13	condition	condition	NOUN
abrj-173	208	14	that	that	SCONJ
abrj-173	208	15	other	other	ADJ
abrj-173	208	16	variables	variable	NOUN
abrj-173	208	17	do	do	AUX
abrj-173	208	18	not	not	PART
abrj-173	208	19	change	change	VERB
abrj-173	208	20	,	,	PUNCT
abrj-173	208	21	increasing	increase	VERB
abrj-173	208	22	the	the	DET
abrj-173	208	23	average	average	ADJ
abrj-173	208	24	number	number	NOUN
abrj-173	208	25	of	of	ADP
abrj-173	208	26	days	day	NOUN
abrj-173	208	27	of	of	ADP
abrj-173	208	28	collection	collection	NOUN
abrj-173	208	29	will	will	AUX
abrj-173	208	30	increase	increase	VERB
abrj-173	208	31	profitability	profitability	NOUN
abrj-173	208	32	.	.	PUNCT
abrj-173	209	1	the	the	DET
abrj-173	209	2	β	β	PROPN
abrj-173	209	3	coefficient	coefficient	NOUN
abrj-173	209	4	of	of	ADP
abrj-173	209	5	acp	acp	PROPN
abrj-173	209	6	according	accord	VERB
abrj-173	209	7	to	to	ADP
abrj-173	209	8	the	the	DET
abrj-173	209	9	table	table	NOUN
abrj-173	209	10	above	above	ADV
abrj-173	209	11	is	be	AUX
abrj-173	209	12	0.000	0.000	NUM
abrj-173	209	13	.	.	PUNCT
abrj-173	210	1	when	when	SCONJ
abrj-173	210	2	acp	acp	PROPN
abrj-173	210	3	increases	increase	VERB
abrj-173	210	4	by	by	ADP
abrj-173	210	5	1	1	NUM
abrj-173	210	6	day	day	NOUN
abrj-173	210	7	,	,	PUNCT
abrj-173	210	8	roa	roa	NOUN
abrj-173	210	9	increases	increase	VERB
abrj-173	210	10	by	by	ADP
abrj-173	210	11	0.000	0.000	NUM
abrj-173	210	12	(	(	PUNCT
abrj-173	210	13	or	or	CCONJ
abrj-173	210	14	0.0	0.0	NUM
abrj-173	210	15	%	%	NOUN
abrj-173	210	16	)	)	PUNCT
abrj-173	210	17	.	.	PUNCT
abrj-173	211	1	thus	thus	ADV
abrj-173	211	2	,	,	PUNCT
abrj-173	211	3	it	it	PRON
abrj-173	211	4	can	can	AUX
abrj-173	211	5	be	be	AUX
abrj-173	211	6	said	say	VERB
abrj-173	211	7	that	that	SCONJ
abrj-173	211	8	the	the	DET
abrj-173	211	9	impact	impact	NOUN
abrj-173	211	10	of	of	ADP
abrj-173	211	11	the	the	DET
abrj-173	211	12	number	number	NOUN
abrj-173	211	13	of	of	ADP
abrj-173	211	14	days	day	NOUN
abrj-173	211	15	of	of	ADP
abrj-173	211	16	collection	collection	NOUN
abrj-173	211	17	does	do	AUX
abrj-173	211	18	not	not	PART
abrj-173	211	19	have	have	VERB
abrj-173	211	20	too	too	ADV
abrj-173	211	21	great	great	ADJ
abrj-173	211	22	an	an	DET
abrj-173	211	23	impact	impact	NOUN
abrj-173	211	24	on	on	ADP
abrj-173	211	25	profitability	profitability	NOUN
abrj-173	211	26	.	.	PUNCT
abrj-173	212	1	if	if	SCONJ
abrj-173	212	2	we	we	PRON
abrj-173	212	3	consider	consider	VERB
abrj-173	212	4	the	the	DET
abrj-173	212	5	standardized	standardized	ADJ
abrj-173	212	6	regression	regression	NOUN
abrj-173	212	7	coefficient	coefficient	NOUN
abrj-173	212	8	(	(	PUNCT
abrj-173	212	9	βeta	βeta	NOUN
abrj-173	212	10	)	)	PUNCT
abrj-173	212	11	,	,	PUNCT
abrj-173	212	12	we	we	PRON
abrj-173	212	13	have	have	VERB
abrj-173	212	14	the	the	DET
abrj-173	212	15	following	follow	VERB
abrj-173	212	16	standardized	standardized	ADJ
abrj-173	212	17	regression	regression	NOUN
abrj-173	212	18	equation	equation	NOUN
abrj-173	212	19	:	:	PUNCT
abrj-173	212	20	roa	roa	PROPN
abrj-173	212	21	=	=	PROPN
abrj-173	212	22	-0.304	-0.304	PROPN
abrj-173	212	23	acp	acp	PROPN
abrj-173	212	24	–	–	PUNCT
abrj-173	212	25	0.328	0.328	NUM
abrj-173	212	26	cr	cr	PROPN
abrj-173	212	27	–	–	PUNCT
abrj-173	212	28	0.737	0.737	NUM
abrj-173	212	29	dr	dr	PROPN
abrj-173	212	30	+	+	NOUN
abrj-173	212	31	0.145	0.145	NUM
abrj-173	212	32	size	size	NOUN
abrj-173	212	33	in	in	ADP
abrj-173	212	34	the	the	DET
abrj-173	212	35	standardized	standardized	ADJ
abrj-173	212	36	regression	regression	NOUN
abrj-173	212	37	equation	equation	NOUN
abrj-173	212	38	,	,	PUNCT
abrj-173	212	39	the	the	DET
abrj-173	212	40	variables	variable	NOUN
abrj-173	212	41	have	have	AUX
abrj-173	212	42	been	be	AUX
abrj-173	212	43	regressed	regress	VERB
abrj-173	212	44	to	to	ADP
abrj-173	212	45	the	the	DET
abrj-173	212	46	same	same	ADJ
abrj-173	212	47	unit	unit	NOUN
abrj-173	212	48	.	.	PUNCT
abrj-173	213	1	furthermore	furthermore	ADV
abrj-173	213	2	,	,	PUNCT
abrj-173	213	3	the	the	DET
abrj-173	213	4	standardized	standardized	ADJ
abrj-173	213	5	regression	regression	NOUN
abrj-173	213	6	model	model	NOUN
abrj-173	213	7	is	be	AUX
abrj-173	213	8	more	more	ADV
abrj-173	213	9	economic	economic	ADJ
abrj-173	213	10	than	than	ADP
abrj-173	213	11	mathematical	mathematical	ADJ
abrj-173	213	12	.	.	PUNCT
abrj-173	214	1	here	here	ADV
abrj-173	214	2	,	,	PUNCT
abrj-173	214	3	the	the	DET
abrj-173	214	4	impact	impact	NOUN
abrj-173	214	5	of	of	ADP
abrj-173	214	6	the	the	DET
abrj-173	214	7	variables	variable	NOUN
abrj-173	214	8	on	on	ADP
abrj-173	214	9	roa	roa	PROPN
abrj-173	214	10	is	be	AUX
abrj-173	214	11	listed	list	VERB
abrj-173	214	12	in	in	ADP
abrj-173	214	13	descending	descend	VERB
abrj-173	214	14	order	order	NOUN
abrj-173	214	15	as	as	ADP
abrj-173	214	16	:	:	PUNCT
abrj-173	214	17	dr	dr	PROPN
abrj-173	214	18	(	(	PUNCT
abrj-173	214	19	0.737	0.737	NUM
abrj-173	214	20	)	)	PUNCT
abrj-173	214	21	;	;	PUNCT
abrj-173	214	22	cr	cr	PROPN
abrj-173	214	23	(	(	PUNCT
abrj-173	214	24	0.328	0.328	NUM
abrj-173	214	25	)	)	PUNCT
abrj-173	214	26	;	;	PUNCT
abrj-173	214	27	acp	acp	PROPN
abrj-173	214	28	(	(	PUNCT
abrj-173	214	29	0.304	0.304	NUM
abrj-173	214	30	)	)	PUNCT
abrj-173	214	31	;	;	PUNCT
abrj-173	214	32	size	size	NOUN
abrj-173	214	33	(	(	PUNCT
abrj-173	214	34	0.145	0.145	NUM
abrj-173	214	35	)	)	PUNCT
abrj-173	214	36	.	.	PUNCT
abrj-173	215	1	table	table	NOUN
abrj-173	215	2	5	5	NUM
abrj-173	215	3	.	.	PUNCT
abrj-173	216	1	results	result	NOUN
abrj-173	216	2	of	of	ADP
abrj-173	216	3	running	run	VERB
abrj-173	216	4	model	model	NOUN
abrj-173	216	5	2	2	NUM
abrj-173	216	6	.	.	PUNCT
abrj-173	216	7	model	model	PROPN
abrj-173	216	8	summaryb	summaryb	PROPN
abrj-173	216	9	model	model	NOUN
abrj-173	216	10	r	r	NOUN
abrj-173	216	11	r	r	NOUN
abrj-173	216	12	squared	square	VERB
abrj-173	216	13	adjusted	adjust	VERB
abrj-173	216	14	r	r	NOUN
abrj-173	216	15	squared	square	VERB
abrj-173	216	16	random	random	ADJ
abrj-173	216	17	errors	error	NOUN
abrj-173	216	18	durbin	durbin	NOUN
abrj-173	216	19	-	-	PUNCT
abrj-173	216	20	watson	watson	NOUN
abrj-173	216	21	1	1	NUM
abrj-173	216	22	0.535a	0.535a	NOUN
abrj-173	216	23	0.286	0.286	NUM
abrj-173	216	24	0.268	0.268	NUM
abrj-173	216	25	0.0490483	0.0490483	NUM
abrj-173	216	26	1.058	1.058	NUM
abrj-173	216	27	note	note	NOUN
abrj-173	216	28	:	:	PUNCT
abrj-173	216	29	a.	a.	NOUN
abrj-173	216	30	predictors	predictor	NOUN
abrj-173	216	31	:	:	PUNCT
abrj-173	216	32	(	(	PUNCT
abrj-173	216	33	constant	constant	ADJ
abrj-173	216	34	)	)	PUNCT
abrj-173	216	35	,	,	PUNCT
abrj-173	216	36	size	size	NOUN
abrj-173	216	37	,	,	PUNCT
abrj-173	216	38	ccc	ccc	PROPN
abrj-173	216	39	,	,	PUNCT
abrj-173	216	40	dr	dr	PROPN
abrj-173	216	41	,	,	PUNCT
abrj-173	216	42	cr	cr	PROPN
abrj-173	216	43	b.	b.	PROPN
abrj-173	217	1	dependent	dependent	ADJ
abrj-173	217	2	variable	variable	NOUN
abrj-173	217	3	:	:	PUNCT
abrj-173	217	4	roa	roa	PROPN
abrj-173	217	5	asian	asian	PROPN
abrj-173	217	6	business	business	PROPN
abrj-173	217	7	research	research	PROPN
abrj-173	217	8	journal	journal	NOUN
abrj-173	217	9	,	,	PUNCT
abrj-173	217	10	2024	2024	NUM
abrj-173	217	11	,	,	PUNCT
abrj-173	217	12	9	9	NUM
abrj-173	217	13	:	:	SYM
abrj-173	217	14	31	31	NUM
abrj-173	217	15	-	-	SYM
abrj-173	217	16	38	38	NUM
abrj-173	217	17	37	37	NUM
abrj-173	217	18	©	©	ADP
abrj-173	217	19	2024	2024	NUM
abrj-173	217	20	by	by	ADP
abrj-173	217	21	the	the	DET
abrj-173	217	22	authors	author	NOUN
abrj-173	217	23	;	;	PUNCT
abrj-173	217	24	licensee	licensee	NOUN
abrj-173	217	25	eastern	eastern	ADJ
abrj-173	217	26	centre	centre	NOUN
abrj-173	217	27	of	of	ADP
abrj-173	217	28	science	science	NOUN
abrj-173	217	29	and	and	CCONJ
abrj-173	217	30	education	education	NOUN
abrj-173	217	31	,	,	PUNCT
abrj-173	217	32	usa	usa	PROPN
abrj-173	217	33	table	table	NOUN
abrj-173	217	34	6	6	NUM
abrj-173	217	35	.	.	PUNCT
abrj-173	217	36	model	model	NOUN
abrj-173	217	37	2	2	NUM
abrj-173	217	38	regression	regression	NOUN
abrj-173	217	39	results	result	NOUN
abrj-173	217	40	.	.	PUNCT
abrj-173	218	1	coefficientsa	coefficientsa	NOUN
abrj-173	218	2	model	model	VERB
abrj-173	218	3	unstandardized	unstandardized	ADJ
abrj-173	218	4	regression	regression	NOUN
abrj-173	218	5	coefficient	coefficient	NOUN
abrj-173	218	6	standardized	standardize	VERB
abrj-173	218	7	regression	regression	NOUN
abrj-173	218	8	coefficient	coefficient	NOUN
abrj-173	218	9	t	t	PROPN
abrj-173	218	10	sig	sig	PROPN
abrj-173	218	11	.	.	PUNCT
abrj-173	219	1	β	β	PROPN
abrj-173	219	2	std	std	PROPN
abrj-173	219	3	.	.	NOUN
abrj-173	219	4	error	error	NOUN
abrj-173	219	5	beta	beta	NOUN
abrj-173	219	6	1	1	NUM
abrj-173	219	7	(	(	PUNCT
abrj-173	219	8	constant	constant	ADJ
abrj-173	219	9	)	)	PUNCT
abrj-173	219	10	0.208	0.208	NUM
abrj-173	219	11	0.049	0.049	NUM
abrj-173	219	12	4.263	4.263	NUM
abrj-173	219	13	0.000	0.000	NUM
abrj-173	219	14	ccc	ccc	NOUN
abrj-173	219	15	0.000	0.000	NUM
abrj-173	219	16	0.000	0.000	NUM
abrj-173	220	1	-0.239	-0.239	NOUN
abrj-173	220	2	-2.816	-2.816	PUNCT
abrj-173	220	3	0.005	0.005	NUM
abrj-173	220	4	cr	cr	ADP
abrj-173	221	1	-0.010	-0.010	ADV
abrj-173	221	2	0.006	0.006	NUM
abrj-173	221	3	-0.203	-0.203	NUM
abrj-173	221	4	-1.633	-1.633	PUNCT
abrj-173	221	5	0.104	0.104	NUM
abrj-173	221	6	dr	dr	PROPN
abrj-173	221	7	-0.268	-0.268	PUNCT
abrj-173	221	8	0.043	0.043	NUM
abrj-173	221	9	-0.753	-0.753	NUM
abrj-173	221	10	-6.253	-6.253	NUM
abrj-173	221	11	0.000	0.000	NUM
abrj-173	221	12	size	size	NOUN
abrj-173	221	13	0.003	0.003	NUM
abrj-173	221	14	0.003	0.003	NUM
abrj-173	221	15	0.063	0.063	NUM
abrj-173	221	16	0.873	0.873	NUM
abrj-173	221	17	0.384	0.384	NUM
abrj-173	221	18	note	note	NOUN
abrj-173	221	19	:	:	PUNCT
abrj-173	221	20	a.	a.	NOUN
abrj-173	221	21	dependent	dependent	ADJ
abrj-173	221	22	variable	variable	NOUN
abrj-173	221	23	:	:	PUNCT
abrj-173	221	24	roa	roa	NOUN
abrj-173	221	25	.	.	PUNCT
abrj-173	222	1	5.3.2	5.3.2	NUM
abrj-173	222	2	.	.	PUNCT
abrj-173	222	3	model	model	NOUN
abrj-173	222	4	2	2	NUM
abrj-173	222	5	from	from	ADP
abrj-173	222	6	table	table	NOUN
abrj-173	222	7	5	5	NUM
abrj-173	223	1	,	,	PUNCT
abrj-173	223	2	it	it	PRON
abrj-173	223	3	shows	show	VERB
abrj-173	223	4	that	that	SCONJ
abrj-173	223	5	the	the	DET
abrj-173	223	6	durbin	durbin	PROPN
abrj-173	223	7	watson	watson	PROPN
abrj-173	223	8	index	index	NOUN
abrj-173	223	9	is	be	AUX
abrj-173	223	10	1.058	1.058	NUM
abrj-173	223	11	(	(	PUNCT
abrj-173	223	12	1	1	NUM
abrj-173	223	13	<	<	NOUN
abrj-173	223	14	d<3	d<3	NOUN
abrj-173	223	15	)	)	PUNCT
abrj-173	223	16	,	,	PUNCT
abrj-173	223	17	so	so	CCONJ
abrj-173	223	18	there	there	PRON
abrj-173	223	19	is	be	VERB
abrj-173	223	20	no	no	DET
abrj-173	223	21	autocorrelation	autocorrelation	NOUN
abrj-173	223	22	phenomenon	phenomenon	NOUN
abrj-173	223	23	in	in	ADP
abrj-173	223	24	model	model	NOUN
abrj-173	223	25	2	2	NUM
abrj-173	223	26	.	.	PUNCT
abrj-173	224	1	the	the	DET
abrj-173	224	2	model	model	NOUN
abrj-173	224	3	can	can	AUX
abrj-173	224	4	explain	explain	VERB
abrj-173	224	5	26.8	26.8	NUM
abrj-173	224	6	%	%	NOUN
abrj-173	224	7	of	of	ADP
abrj-173	224	8	the	the	DET
abrj-173	224	9	variation	variation	NOUN
abrj-173	224	10	in	in	ADP
abrj-173	224	11	roa	roa	PROPN
abrj-173	224	12	(	(	PUNCT
abrj-173	224	13	due	due	ADP
abrj-173	224	14	to	to	ADP
abrj-173	224	15	the	the	DET
abrj-173	224	16	adjusted	adjusted	ADJ
abrj-173	224	17	r	r	NOUN
abrj-173	224	18	-	-	PUNCT
abrj-173	224	19	squared	square	VERB
abrj-173	224	20	index	index	NOUN
abrj-173	224	21	of	of	ADP
abrj-173	224	22	0.268	0.268	NUM
abrj-173	224	23	)	)	PUNCT
abrj-173	224	24	,	,	PUNCT
abrj-173	224	25	that	that	ADV
abrj-173	224	26	is	is	ADV
abrj-173	224	27	,	,	PUNCT
abrj-173	224	28	with	with	ADP
abrj-173	224	29	4	4	NUM
abrj-173	224	30	independent	independent	ADJ
abrj-173	224	31	variables	variable	NOUN
abrj-173	224	32	,	,	PUNCT
abrj-173	224	33	the	the	DET
abrj-173	224	34	included	include	VERB
abrj-173	224	35	control	control	NOUN
abrj-173	224	36	affects	affect	VERB
abrj-173	224	37	26.8	26.8	NUM
abrj-173	224	38	%	%	NOUN
abrj-173	224	39	of	of	ADP
abrj-173	224	40	the	the	DET
abrj-173	224	41	change	change	NOUN
abrj-173	224	42	in	in	ADP
abrj-173	224	43	the	the	DET
abrj-173	224	44	dependent	dependent	ADJ
abrj-173	224	45	variable	variable	NOUN
abrj-173	224	46	,	,	PUNCT
abrj-173	224	47	the	the	DET
abrj-173	224	48	remaining	remain	VERB
abrj-173	224	49	73.2	73.2	NUM
abrj-173	224	50	%	%	NOUN
abrj-173	224	51	is	be	AUX
abrj-173	224	52	due	due	ADJ
abrj-173	224	53	to	to	ADP
abrj-173	224	54	other	other	ADJ
abrj-173	224	55	variables	variable	NOUN
abrj-173	224	56	.	.	PUNCT
abrj-173	225	1	outside	outside	ADP
abrj-173	225	2	the	the	DET
abrj-173	225	3	model	model	NOUN
abrj-173	225	4	and	and	CCONJ
abrj-173	225	5	random	random	ADJ
abrj-173	225	6	error	error	NOUN
abrj-173	225	7	.	.	PUNCT
abrj-173	226	1	from	from	ADP
abrj-173	226	2	table	table	NOUN
abrj-173	226	3	6	6	NUM
abrj-173	226	4	,	,	PUNCT
abrj-173	226	5	the	the	DET
abrj-173	226	6	vif	vif	NOUN
abrj-173	226	7	values	value	NOUN
abrj-173	226	8	of	of	ADP
abrj-173	226	9	the	the	DET
abrj-173	226	10	variables	variable	NOUN
abrj-173	226	11	ccc	ccc	PROPN
abrj-173	226	12	,	,	PUNCT
abrj-173	226	13	cr	cr	PROPN
abrj-173	226	14	,	,	PUNCT
abrj-173	226	15	dr	dr	PROPN
abrj-173	226	16	,	,	PUNCT
abrj-173	226	17	size	size	NOUN
abrj-173	226	18	are	be	AUX
abrj-173	226	19	all	all	ADV
abrj-173	226	20	less	less	ADJ
abrj-173	226	21	than	than	ADP
abrj-173	226	22	10	10	NUM
abrj-173	226	23	,	,	PUNCT
abrj-173	226	24	so	so	CCONJ
abrj-173	226	25	multicollinearity	multicollinearity	NOUN
abrj-173	226	26	does	do	AUX
abrj-173	226	27	not	not	PART
abrj-173	226	28	occur	occur	VERB
abrj-173	226	29	in	in	ADP
abrj-173	226	30	regression	regression	NOUN
abrj-173	226	31	model	model	NOUN
abrj-173	226	32	2	2	NUM
abrj-173	226	33	.	.	PUNCT
abrj-173	226	34	with	with	ADP
abrj-173	226	35	a	a	DET
abrj-173	226	36	significance	significance	NOUN
abrj-173	226	37	level	level	NOUN
abrj-173	226	38	of	of	ADP
abrj-173	226	39	5	5	NUM
abrj-173	226	40	%	%	NOUN
abrj-173	226	41	,	,	PUNCT
abrj-173	226	42	corresponding	correspond	VERB
abrj-173	226	43	to	to	ADP
abrj-173	226	44	sig	sig	PRON
abrj-173	226	45	values	value	NOUN
abrj-173	226	46	.	.	PUNCT
abrj-173	227	1	of	of	ADP
abrj-173	227	2	the	the	DET
abrj-173	227	3	variables	variable	NOUN
abrj-173	227	4	in	in	ADP
abrj-173	227	5	the	the	DET
abrj-173	227	6	model	model	NOUN
abrj-173	227	7	ccc	ccc	PROPN
abrj-173	227	8	,	,	PUNCT
abrj-173	227	9	cr	cr	PROPN
abrj-173	227	10	,	,	PUNCT
abrj-173	227	11	dr	dr	PROPN
abrj-173	227	12	,	,	PUNCT
abrj-173	227	13	size	size	NOUN
abrj-173	227	14	are	be	AUX
abrj-173	227	15	:	:	PUNCT
abrj-173	227	16	0.005	0.005	NUM
abrj-173	227	17	;	;	PUNCT
abrj-173	227	18	0.104	0.104	NUM
abrj-173	227	19	(	(	PUNCT
abrj-173	227	20	>	>	NOUN
abrj-173	227	21	0.05	0.05	NUM
abrj-173	227	22	)	)	PUNCT
abrj-173	227	23	;	;	PUNCT
abrj-173	227	24	0.000	0.000	NUM
abrj-173	227	25	;	;	PUNCT
abrj-173	227	26	0.384	0.384	NUM
abrj-173	227	27	(	(	PUNCT
abrj-173	227	28	>	>	NOUN
abrj-173	227	29	0.05	0.05	NUM
abrj-173	227	30	)	)	PUNCT
abrj-173	227	31	.	.	PUNCT
abrj-173	228	1	from	from	ADP
abrj-173	228	2	there	there	ADV
abrj-173	228	3	,	,	PUNCT
abrj-173	228	4	we	we	PRON
abrj-173	228	5	eliminate	eliminate	VERB
abrj-173	228	6	from	from	ADP
abrj-173	228	7	the	the	DET
abrj-173	228	8	regression	regression	NOUN
abrj-173	228	9	model	model	NOUN
abrj-173	228	10	the	the	DET
abrj-173	228	11	variables	variable	NOUN
abrj-173	228	12	with	with	ADP
abrj-173	228	13	sig	sig	PROPN
abrj-173	228	14	.	.	PUNCT
abrj-173	229	1	>	>	PUNCT
abrj-173	229	2	5	5	NUM
abrj-173	229	3	%	%	NOUN
abrj-173	229	4	are	be	AUX
abrj-173	229	5	:	:	PUNCT
abrj-173	229	6	cr	cr	NOUN
abrj-173	229	7	,	,	PUNCT
abrj-173	229	8	size	size	NOUN
abrj-173	229	9	.	.	PUNCT
abrj-173	230	1	we	we	PRON
abrj-173	230	2	have	have	VERB
abrj-173	230	3	an	an	DET
abrj-173	230	4	unstandardized	unstandardized	ADJ
abrj-173	230	5	regression	regression	NOUN
abrj-173	230	6	equation	equation	NOUN
abrj-173	230	7	rewritten	rewrite	VERB
abrj-173	230	8	as	as	SCONJ
abrj-173	230	9	follows	follow	VERB
abrj-173	230	10	:	:	PUNCT
abrj-173	230	11	roa	roa	PROPN
abrj-173	230	12	=	=	PROPN
abrj-173	230	13	0.208	0.208	NUM
abrj-173	230	14	+	+	CCONJ
abrj-173	230	15	0.000	0.000	NUM
abrj-173	230	16	ccc	ccc	NOUN
abrj-173	230	17	–	–	PUNCT
abrj-173	230	18	0.268	0.268	NUM
abrj-173	230	19	dr	dr	PROPN
abrj-173	230	20	through	through	ADP
abrj-173	230	21	the	the	DET
abrj-173	230	22	equation	equation	NOUN
abrj-173	230	23	,	,	PUNCT
abrj-173	230	24	it	it	PRON
abrj-173	230	25	shows	show	VERB
abrj-173	230	26	that	that	SCONJ
abrj-173	230	27	the	the	DET
abrj-173	230	28	ccc	ccc	PROPN
abrj-173	230	29	variable	variable	NOUN
abrj-173	230	30	has	have	VERB
abrj-173	230	31	a	a	DET
abrj-173	230	32	positive	positive	ADJ
abrj-173	230	33	impact	impact	NOUN
abrj-173	230	34	on	on	ADP
abrj-173	230	35	roa	roa	PROPN
abrj-173	230	36	at	at	ADP
abrj-173	230	37	the	the	DET
abrj-173	230	38	1	1	NUM
abrj-173	230	39	%	%	NOUN
abrj-173	230	40	significance	significance	NOUN
abrj-173	230	41	level	level	NOUN
abrj-173	230	42	,	,	PUNCT
abrj-173	230	43	but	but	CCONJ
abrj-173	230	44	with	with	ADP
abrj-173	230	45	a	a	DET
abrj-173	230	46	small	small	ADJ
abrj-173	230	47	impact	impact	NOUN
abrj-173	230	48	on	on	ADP
abrj-173	230	49	profitability	profitability	NOUN
abrj-173	230	50	.	.	PUNCT
abrj-173	231	1	βccc	βccc	PUNCT
abrj-173	232	1	=	=	NOUN
abrj-173	233	1	0.000	0.000	NUM
abrj-173	233	2	,	,	PUNCT
abrj-173	233	3	meaning	mean	VERB
abrj-173	233	4	that	that	SCONJ
abrj-173	233	5	under	under	ADP
abrj-173	233	6	the	the	DET
abrj-173	233	7	condition	condition	NOUN
abrj-173	233	8	that	that	SCONJ
abrj-173	233	9	other	other	ADJ
abrj-173	233	10	variables	variable	NOUN
abrj-173	233	11	do	do	AUX
abrj-173	233	12	not	not	PART
abrj-173	233	13	change	change	VERB
abrj-173	233	14	,	,	PUNCT
abrj-173	233	15	when	when	SCONJ
abrj-173	233	16	increasing	increase	VERB
abrj-173	233	17	ccc	ccc	NOUN
abrj-173	233	18	by	by	ADP
abrj-173	233	19	1	1	NUM
abrj-173	233	20	day	day	NOUN
abrj-173	233	21	,	,	PUNCT
abrj-173	233	22	roa	roa	NOUN
abrj-173	233	23	increases	increase	VERB
abrj-173	233	24	by	by	ADP
abrj-173	233	25	0.000	0.000	NUM
abrj-173	233	26	(	(	PUNCT
abrj-173	233	27	or	or	CCONJ
abrj-173	233	28	0.0	0.0	NUM
abrj-173	233	29	%	%	NOUN
abrj-173	233	30	)	)	PUNCT
abrj-173	233	31	.	.	PUNCT
abrj-173	234	1	in	in	ADP
abrj-173	234	2	addition	addition	NOUN
abrj-173	234	3	,	,	PUNCT
abrj-173	234	4	the	the	DET
abrj-173	234	5	dr	dr	PROPN
abrj-173	234	6	variable	variable	PROPN
abrj-173	234	7	has	have	VERB
abrj-173	234	8	a	a	DET
abrj-173	234	9	negative	negative	ADJ
abrj-173	234	10	impact	impact	NOUN
abrj-173	234	11	on	on	ADP
abrj-173	234	12	roa	roa	PROPN
abrj-173	234	13	,	,	PUNCT
abrj-173	234	14	βdr	βdr	NOUN
abrj-173	234	15	=	=	PUNCT
abrj-173	234	16	-0.268	-0.268	PUNCT
abrj-173	234	17	,	,	PUNCT
abrj-173	234	18	meaning	mean	VERB
abrj-173	234	19	that	that	SCONJ
abrj-173	234	20	under	under	ADP
abrj-173	234	21	the	the	DET
abrj-173	234	22	condition	condition	NOUN
abrj-173	234	23	that	that	SCONJ
abrj-173	234	24	other	other	ADJ
abrj-173	234	25	variables	variable	NOUN
abrj-173	234	26	do	do	AUX
abrj-173	234	27	not	not	PART
abrj-173	234	28	change	change	VERB
abrj-173	234	29	,	,	PUNCT
abrj-173	234	30	when	when	SCONJ
abrj-173	234	31	dr	dr	PROPN
abrj-173	234	32	increases	increase	NOUN
abrj-173	234	33	by	by	ADP
abrj-173	234	34	1	1	NUM
abrj-173	234	35	unit	unit	NOUN
abrj-173	234	36	,	,	PUNCT
abrj-173	234	37	roa	roa	PROPN
abrj-173	234	38	decreases	decrease	VERB
abrj-173	234	39	by	by	ADP
abrj-173	234	40	0.268	0.268	NUM
abrj-173	234	41	(	(	PUNCT
abrj-173	234	42	or	or	CCONJ
abrj-173	234	43	26.8	26.8	NUM
abrj-173	234	44	%	%	NOUN
abrj-173	234	45	)	)	PUNCT
abrj-173	234	46	.	.	PUNCT
abrj-173	234	47	.	.	PUNCT
abrj-173	235	1	the	the	DET
abrj-173	235	2	impact	impact	NOUN
abrj-173	235	3	of	of	ADP
abrj-173	235	4	dr	dr	PROPN
abrj-173	235	5	on	on	ADP
abrj-173	235	6	roa	roa	PROPN
abrj-173	235	7	is	be	AUX
abrj-173	235	8	quite	quite	ADV
abrj-173	235	9	large	large	ADJ
abrj-173	235	10	,	,	PUNCT
abrj-173	235	11	requiring	require	VERB
abrj-173	235	12	timely	timely	ADJ
abrj-173	235	13	adjustments	adjustment	NOUN
abrj-173	235	14	.	.	PUNCT
abrj-173	236	1	if	if	SCONJ
abrj-173	236	2	we	we	PRON
abrj-173	236	3	consider	consider	VERB
abrj-173	236	4	the	the	DET
abrj-173	236	5	standardized	standardized	ADJ
abrj-173	236	6	regression	regression	NOUN
abrj-173	236	7	coefficient	coefficient	NOUN
abrj-173	236	8	(	(	PUNCT
abrj-173	236	9	βeta	βeta	NOUN
abrj-173	236	10	)	)	PUNCT
abrj-173	236	11	,	,	PUNCT
abrj-173	236	12	we	we	PRON
abrj-173	236	13	have	have	VERB
abrj-173	236	14	the	the	DET
abrj-173	236	15	following	follow	VERB
abrj-173	236	16	standardized	standardized	ADJ
abrj-173	236	17	regression	regression	NOUN
abrj-173	236	18	equation	equation	NOUN
abrj-173	236	19	:	:	PUNCT
abrj-173	236	20	roa	roa	PROPN
abrj-173	236	21	=	=	SYM
abrj-173	236	22	-0.239	-0.239	PROPN
abrj-173	236	23	ccc	ccc	PROPN
abrj-173	236	24	–	–	PUNCT
abrj-173	236	25	0.203	0.203	NUM
abrj-173	236	26	cr	cr	NOUN
abrj-173	236	27	–	–	PUNCT
abrj-173	236	28	0.753	0.753	NUM
abrj-173	236	29	dr	dr	PROPN
abrj-173	236	30	+	+	PROPN
abrj-173	236	31	0.063	0.063	NUM
abrj-173	236	32	size	size	NOUN
abrj-173	236	33	5.4	5.4	NUM
abrj-173	236	34	.	.	PUNCT
abrj-173	237	1	discuss	discuss	VERB
abrj-173	237	2	research	research	NOUN
abrj-173	237	3	results	result	NOUN
abrj-173	237	4	the	the	DET
abrj-173	237	5	study	study	NOUN
abrj-173	237	6	found	find	VERB
abrj-173	237	7	a	a	DET
abrj-173	237	8	positive	positive	ADJ
abrj-173	237	9	relationship	relationship	NOUN
abrj-173	237	10	between	between	ADP
abrj-173	237	11	the	the	DET
abrj-173	237	12	acp	acp	PROPN
abrj-173	237	13	variable	variable	NOUN
abrj-173	237	14	and	and	CCONJ
abrj-173	237	15	roa	roa	PROPN
abrj-173	237	16	.	.	PUNCT
abrj-173	238	1	therefore	therefore	ADV
abrj-173	238	2	,	,	PUNCT
abrj-173	238	3	accept	accept	VERB
abrj-173	238	4	the	the	DET
abrj-173	238	5	first	first	ADJ
abrj-173	238	6	hypothesis	hypothesis	NOUN
abrj-173	238	7	(	(	PUNCT
abrj-173	238	8	ho1	ho1	NOUN
abrj-173	238	9	:	:	PUNCT
abrj-173	238	10	there	there	PRON
abrj-173	238	11	is	be	VERB
abrj-173	238	12	a	a	DET
abrj-173	238	13	relationship	relationship	NOUN
abrj-173	238	14	between	between	ADP
abrj-173	238	15	acp	acp	PROPN
abrj-173	238	16	and	and	CCONJ
abrj-173	238	17	roa	roa	PROPN
abrj-173	238	18	)	)	PUNCT
abrj-173	238	19	.	.	PUNCT
abrj-173	239	1	analytical	analytical	ADJ
abrj-173	239	2	data	datum	NOUN
abrj-173	239	3	extracted	extract	VERB
abrj-173	239	4	from	from	ADP
abrj-173	239	5	the	the	DET
abrj-173	239	6	software	software	NOUN
abrj-173	239	7	shows	show	VERB
abrj-173	239	8	that	that	SCONJ
abrj-173	239	9	the	the	DET
abrj-173	239	10	impact	impact	NOUN
abrj-173	239	11	here	here	ADV
abrj-173	239	12	is	be	AUX
abrj-173	239	13	insignificant	insignificant	ADJ
abrj-173	239	14	.	.	PUNCT
abrj-173	240	1	this	this	PRON
abrj-173	240	2	means	mean	VERB
abrj-173	240	3	that	that	SCONJ
abrj-173	240	4	when	when	SCONJ
abrj-173	240	5	increasing	increase	VERB
abrj-173	240	6	the	the	DET
abrj-173	240	7	number	number	NOUN
abrj-173	240	8	of	of	ADP
abrj-173	240	9	receivable	receivable	ADJ
abrj-173	240	10	days	day	NOUN
abrj-173	240	11	by	by	ADP
abrj-173	240	12	1	1	NUM
abrj-173	240	13	unit	unit	NOUN
abrj-173	240	14	,	,	PUNCT
abrj-173	240	15	the	the	DET
abrj-173	240	16	profit	profit	NOUN
abrj-173	240	17	does	do	AUX
abrj-173	240	18	not	not	PART
abrj-173	240	19	increase	increase	VERB
abrj-173	240	20	much	much	ADV
abrj-173	240	21	.	.	PUNCT
abrj-173	241	1	however	however	ADV
abrj-173	241	2	,	,	PUNCT
abrj-173	241	3	based	base	VERB
abrj-173	241	4	on	on	ADP
abrj-173	241	5	this	this	DET
abrj-173	241	6	result	result	NOUN
abrj-173	241	7	,	,	PUNCT
abrj-173	241	8	we	we	PRON
abrj-173	241	9	can	can	AUX
abrj-173	241	10	make	make	VERB
abrj-173	241	11	the	the	DET
abrj-173	241	12	conclusion	conclusion	NOUN
abrj-173	241	13	that	that	SCONJ
abrj-173	241	14	:	:	PUNCT
abrj-173	241	15	increasing	increase	VERB
abrj-173	241	16	the	the	DET
abrj-173	241	17	number	number	NOUN
abrj-173	241	18	of	of	ADP
abrj-173	241	19	receivable	receivable	ADJ
abrj-173	241	20	days	day	NOUN
abrj-173	241	21	means	mean	VERB
abrj-173	241	22	increasing	increase	VERB
abrj-173	241	23	the	the	DET
abrj-173	241	24	payment	payment	NOUN
abrj-173	241	25	term	term	NOUN
abrj-173	241	26	.	.	PUNCT
abrj-173	242	1	customers	customer	NOUN
abrj-173	242	2	,	,	PUNCT
abrj-173	242	3	this	this	DET
abrj-173	242	4	policy	policy	NOUN
abrj-173	242	5	helps	helps	AUX
abrj-173	242	6	build	build	VERB
abrj-173	242	7	lasting	last	VERB
abrj-173	242	8	relationships	relationship	NOUN
abrj-173	242	9	with	with	ADP
abrj-173	242	10	partners	partner	NOUN
abrj-173	242	11	,	,	PUNCT
abrj-173	242	12	increasing	increase	VERB
abrj-173	242	13	revenue	revenue	NOUN
abrj-173	242	14	means	mean	VERB
abrj-173	242	15	increasing	increase	VERB
abrj-173	242	16	profits	profit	NOUN
abrj-173	242	17	.	.	PUNCT
abrj-173	243	1	this	this	DET
abrj-173	243	2	conclusion	conclusion	NOUN
abrj-173	243	3	is	be	AUX
abrj-173	243	4	similar	similar	ADJ
abrj-173	243	5	to	to	ADP
abrj-173	243	6	the	the	DET
abrj-173	243	7	studies	study	NOUN
abrj-173	243	8	of	of	ADP
abrj-173	243	9	safi	safi	PROPN
abrj-173	243	10	ullah	ullah	PROPN
abrj-173	243	11	khan	khan	PROPN
abrj-173	243	12	and	and	CCONJ
abrj-173	243	13	colleagues	colleague	NOUN
abrj-173	243	14	(	(	PUNCT
abrj-173	243	15	2005	2005	NUM
abrj-173	243	16	)	)	PUNCT
abrj-173	243	17	and	and	CCONJ
abrj-173	243	18	mathias	mathias	PROPN
abrj-173	243	19	b.	b.	PROPN
abrj-173	243	20	baveld	baveld	PROPN
abrj-173	243	21	(	(	PUNCT
abrj-173	243	22	2012	2012	NUM
abrj-173	243	23	)	)	PUNCT
abrj-173	243	24	.	.	PUNCT
abrj-173	244	1	the	the	DET
abrj-173	244	2	second	second	ADJ
abrj-173	244	3	hypothesis	hypothesis	NOUN
abrj-173	244	4	(	(	PUNCT
abrj-173	244	5	ho2	ho2	PROPN
abrj-173	244	6	:	:	PUNCT
abrj-173	244	7	there	there	PRON
abrj-173	244	8	is	be	VERB
abrj-173	244	9	a	a	DET
abrj-173	244	10	relationship	relationship	NOUN
abrj-173	244	11	between	between	ADP
abrj-173	244	12	dih	dih	PROPN
abrj-173	244	13	and	and	CCONJ
abrj-173	244	14	roa	roa	PROPN
abrj-173	244	15	)	)	PUNCT
abrj-173	244	16	is	be	AUX
abrj-173	244	17	rejected	reject	VERB
abrj-173	244	18	.	.	PUNCT
abrj-173	245	1	because	because	SCONJ
abrj-173	245	2	the	the	DET
abrj-173	245	3	dih	dih	PROPN
abrj-173	245	4	variable	variable	NOUN
abrj-173	245	5	was	be	AUX
abrj-173	245	6	removed	remove	VERB
abrj-173	245	7	from	from	ADP
abrj-173	245	8	the	the	DET
abrj-173	245	9	regression	regression	NOUN
abrj-173	245	10	model	model	NOUN
abrj-173	245	11	(	(	PUNCT
abrj-173	245	12	sig.>0.05	sig.>0.05	NOUN
abrj-173	245	13	)	)	PUNCT
abrj-173	245	14	.	.	PUNCT
abrj-173	246	1	this	this	DET
abrj-173	246	2	result	result	NOUN
abrj-173	246	3	is	be	AUX
abrj-173	246	4	similar	similar	ADJ
abrj-173	246	5	to	to	ADP
abrj-173	246	6	the	the	DET
abrj-173	246	7	study	study	NOUN
abrj-173	246	8	of	of	ADP
abrj-173	246	9	mhd	mhd	PROPN
abrj-173	246	10	anas	anas	PROPN
abrj-173	246	11	husaria	husaria	PROPN
abrj-173	246	12	(	(	PUNCT
abrj-173	246	13	2015	2015	NUM
abrj-173	246	14	)	)	PUNCT
abrj-173	246	15	.	.	PUNCT
abrj-173	247	1	the	the	DET
abrj-173	247	2	third	third	ADJ
abrj-173	247	3	hypothesis	hypothesis	NOUN
abrj-173	247	4	(	(	PUNCT
abrj-173	247	5	ho3	ho3	NOUN
abrj-173	247	6	:	:	PUNCT
abrj-173	247	7	there	there	PRON
abrj-173	247	8	is	be	VERB
abrj-173	247	9	a	a	DET
abrj-173	247	10	relationship	relationship	NOUN
abrj-173	247	11	between	between	ADP
abrj-173	247	12	dpo	dpo	NOUN
abrj-173	247	13	and	and	CCONJ
abrj-173	247	14	roa	roa	PROPN
abrj-173	247	15	)	)	PUNCT
abrj-173	247	16	is	be	AUX
abrj-173	247	17	rejected	reject	VERB
abrj-173	247	18	for	for	ADP
abrj-173	247	19	the	the	DET
abrj-173	247	20	same	same	ADJ
abrj-173	247	21	reason	reason	NOUN
abrj-173	247	22	as	as	ADP
abrj-173	247	23	the	the	DET
abrj-173	247	24	dih	dih	PROPN
abrj-173	247	25	variable	variable	NOUN
abrj-173	247	26	in	in	ADP
abrj-173	247	27	the	the	DET
abrj-173	247	28	second	second	ADJ
abrj-173	247	29	hypothesis	hypothesis	NOUN
abrj-173	247	30	.	.	PUNCT
abrj-173	248	1	this	this	DET
abrj-173	248	2	result	result	NOUN
abrj-173	248	3	is	be	AUX
abrj-173	248	4	similar	similar	ADJ
abrj-173	248	5	to	to	ADP
abrj-173	248	6	the	the	DET
abrj-173	248	7	research	research	NOUN
abrj-173	248	8	of	of	ADP
abrj-173	248	9	mkhululi	mkhululi	ADJ
abrj-173	248	10	ncube	ncube	NOUN
abrj-173	248	11	(	(	PUNCT
abrj-173	248	12	2011	2011	NUM
abrj-173	248	13	)	)	PUNCT
abrj-173	248	14	and	and	CCONJ
abrj-173	248	15	mhd	mhd	PROPN
abrj-173	248	16	.	.	PROPN
abrj-173	249	1	anas	anas	PROPN
abrj-173	249	2	husaria	husaria	PROPN
abrj-173	249	3	(	(	PUNCT
abrj-173	249	4	2015	2015	NUM
abrj-173	249	5	)	)	PUNCT
abrj-173	249	6	.	.	PUNCT
abrj-173	250	1	the	the	DET
abrj-173	250	2	study	study	NOUN
abrj-173	250	3	also	also	ADV
abrj-173	250	4	found	find	VERB
abrj-173	250	5	a	a	DET
abrj-173	250	6	positive	positive	ADJ
abrj-173	250	7	relationship	relationship	NOUN
abrj-173	250	8	between	between	ADP
abrj-173	250	9	ccc	ccc	PROPN
abrj-173	250	10	and	and	CCONJ
abrj-173	250	11	the	the	DET
abrj-173	250	12	roa	roa	NOUN
abrj-173	250	13	variable	variable	NOUN
abrj-173	250	14	.	.	PUNCT
abrj-173	251	1	therefore	therefore	ADV
abrj-173	251	2	,	,	PUNCT
abrj-173	251	3	we	we	PRON
abrj-173	251	4	accept	accept	VERB
abrj-173	251	5	the	the	DET
abrj-173	251	6	fourth	fourth	ADJ
abrj-173	251	7	hypothesis	hypothesis	NOUN
abrj-173	251	8	(	(	PUNCT
abrj-173	251	9	ho4	ho4	NOUN
abrj-173	251	10	:	:	PUNCT
abrj-173	251	11	there	there	PRON
abrj-173	251	12	is	be	VERB
abrj-173	251	13	a	a	DET
abrj-173	251	14	relationship	relationship	NOUN
abrj-173	251	15	between	between	ADP
abrj-173	251	16	ccc	ccc	PROPN
abrj-173	251	17	and	and	CCONJ
abrj-173	251	18	roa	roa	PROPN
abrj-173	251	19	)	)	PUNCT
abrj-173	251	20	.	.	PUNCT
abrj-173	252	1	the	the	DET
abrj-173	252	2	impact	impact	NOUN
abrj-173	252	3	of	of	ADP
abrj-173	252	4	ccc	ccc	PROPN
abrj-173	252	5	on	on	ADP
abrj-173	252	6	profits	profit	NOUN
abrj-173	252	7	is	be	AUX
abrj-173	252	8	insignificant	insignificant	ADJ
abrj-173	252	9	,	,	PUNCT
abrj-173	252	10	similar	similar	ADJ
abrj-173	252	11	to	to	ADP
abrj-173	252	12	the	the	DET
abrj-173	252	13	results	result	NOUN
abrj-173	252	14	obtained	obtain	VERB
abrj-173	252	15	from	from	ADP
abrj-173	252	16	hypothesis	hypothesis	NOUN
abrj-173	252	17	1	1	NUM
abrj-173	252	18	.	.	PUNCT
abrj-173	253	1	the	the	DET
abrj-173	253	2	increase	increase	NOUN
abrj-173	253	3	(	(	PUNCT
abrj-173	253	4	decrease	decrease	NOUN
abrj-173	253	5	)	)	PUNCT
abrj-173	253	6	in	in	ADP
abrj-173	253	7	time	time	NOUN
abrj-173	253	8	from	from	ADP
abrj-173	253	9	investment	investment	NOUN
abrj-173	253	10	in	in	ADP
abrj-173	253	11	inputs	input	NOUN
abrj-173	253	12	to	to	ADP
abrj-173	253	13	recovery	recovery	NOUN
abrj-173	253	14	of	of	ADP
abrj-173	253	15	money	money	NOUN
abrj-173	253	16	from	from	ADP
abrj-173	253	17	sales	sale	NOUN
abrj-173	253	18	revenue	revenue	NOUN
abrj-173	253	19	will	will	AUX
abrj-173	253	20	affect	affect	VERB
abrj-173	253	21	profit	profit	NOUN
abrj-173	253	22	increase	increase	NOUN
abrj-173	253	23	(	(	PUNCT
abrj-173	253	24	decrease	decrease	NOUN
abrj-173	253	25	)	)	PUNCT
abrj-173	253	26	but	but	CCONJ
abrj-173	253	27	very	very	ADV
abrj-173	253	28	little	little	ADJ
abrj-173	253	29	.	.	PUNCT
abrj-173	254	1	the	the	DET
abrj-173	254	2	results	result	NOUN
abrj-173	254	3	of	of	ADP
abrj-173	254	4	this	this	DET
abrj-173	254	5	study	study	NOUN
abrj-173	254	6	are	be	AUX
abrj-173	254	7	not	not	PART
abrj-173	254	8	similar	similar	ADJ
abrj-173	254	9	to	to	ADP
abrj-173	254	10	any	any	PRON
abrj-173	254	11	of	of	ADP
abrj-173	254	12	the	the	DET
abrj-173	254	13	studies	study	NOUN
abrj-173	254	14	mentioned	mention	VERB
abrj-173	254	15	by	by	ADP
abrj-173	254	16	the	the	DET
abrj-173	254	17	author	author	NOUN
abrj-173	254	18	.	.	PUNCT
abrj-173	255	1	6	6	X
abrj-173	255	2	.	.	X
abrj-173	255	3	propose	propose	VERB
abrj-173	255	4	recommendations	recommendation	NOUN
abrj-173	255	5	research	research	NOUN
abrj-173	255	6	results	result	NOUN
abrj-173	255	7	show	show	VERB
abrj-173	255	8	that	that	SCONJ
abrj-173	255	9	the	the	DET
abrj-173	255	10	impact	impact	NOUN
abrj-173	255	11	of	of	ADP
abrj-173	255	12	working	work	VERB
abrj-173	255	13	capital	capital	NOUN
abrj-173	255	14	management	management	NOUN
abrj-173	255	15	on	on	ADP
abrj-173	255	16	the	the	DET
abrj-173	255	17	profitability	profitability	NOUN
abrj-173	255	18	of	of	ADP
abrj-173	255	19	chemical	chemical	NOUN
abrj-173	255	20	enterprises	enterprise	NOUN
abrj-173	255	21	listed	list	VERB
abrj-173	255	22	on	on	ADP
abrj-173	255	23	the	the	DET
abrj-173	255	24	vietnamese	vietnamese	ADJ
abrj-173	255	25	stock	stock	NOUN
abrj-173	255	26	market	market	NOUN
abrj-173	255	27	is	be	AUX
abrj-173	255	28	not	not	PART
abrj-173	255	29	large	large	ADJ
abrj-173	255	30	.	.	PUNCT
abrj-173	256	1	the	the	DET
abrj-173	256	2	analyzed	analyze	VERB
abrj-173	256	3	data	data	NOUN
abrj-173	256	4	is	be	AUX
abrj-173	256	5	from	from	ADP
abrj-173	256	6	a	a	DET
abrj-173	256	7	period	period	NOUN
abrj-173	256	8	when	when	SCONJ
abrj-173	256	9	the	the	DET
abrj-173	256	10	economy	economy	NOUN
abrj-173	256	11	is	be	AUX
abrj-173	256	12	stable	stable	ADJ
abrj-173	256	13	and	and	CCONJ
abrj-173	256	14	the	the	DET
abrj-173	256	15	chemical	chemical	NOUN
abrj-173	256	16	industry	industry	NOUN
abrj-173	256	17	in	in	ADP
abrj-173	256	18	vietnam	vietnam	PROPN
abrj-173	256	19	is	be	AUX
abrj-173	256	20	still	still	ADV
abrj-173	256	21	in	in	ADP
abrj-173	256	22	a	a	DET
abrj-173	256	23	strong	strong	ADJ
abrj-173	256	24	development	development	NOUN
abrj-173	256	25	cycle	cycle	NOUN
abrj-173	256	26	,	,	PUNCT
abrj-173	256	27	so	so	SCONJ
abrj-173	256	28	there	there	PRON
abrj-173	256	29	is	be	VERB
abrj-173	256	30	no	no	DET
abrj-173	256	31	clear	clear	ADJ
abrj-173	256	32	impact	impact	NOUN
abrj-173	256	33	on	on	ADP
abrj-173	256	34	working	work	VERB
abrj-173	256	35	capital	capital	NOUN
abrj-173	256	36	management	management	NOUN
abrj-173	256	37	on	on	ADP
abrj-173	256	38	profitability	profitability	NOUN
abrj-173	256	39	.	.	PUNCT
abrj-173	257	1	however	however	ADV
abrj-173	257	2	,	,	PUNCT
abrj-173	257	3	with	with	ADP
abrj-173	257	4	the	the	DET
abrj-173	257	5	goal	goal	NOUN
abrj-173	257	6	of	of	ADP
abrj-173	257	7	maximizing	maximize	VERB
abrj-173	257	8	profits	profit	NOUN
abrj-173	257	9	and	and	CCONJ
abrj-173	257	10	benefits	benefit	NOUN
abrj-173	257	11	for	for	ADP
abrj-173	257	12	the	the	DET
abrj-173	257	13	business	business	NOUN
abrj-173	257	14	,	,	PUNCT
abrj-173	257	15	changes	change	NOUN
abrj-173	257	16	should	should	AUX
abrj-173	257	17	still	still	ADV
abrj-173	257	18	be	be	AUX
abrj-173	257	19	applied	apply	VERB
abrj-173	257	20	,	,	PUNCT
abrj-173	257	21	even	even	ADV
abrj-173	257	22	if	if	SCONJ
abrj-173	257	23	they	they	PRON
abrj-173	257	24	have	have	VERB
abrj-173	257	25	a	a	DET
abrj-173	257	26	small	small	ADJ
abrj-173	257	27	impact	impact	NOUN
abrj-173	257	28	on	on	ADP
abrj-173	257	29	the	the	DET
abrj-173	257	30	overall	overall	ADJ
abrj-173	257	31	goal	goal	NOUN
abrj-173	257	32	.	.	PUNCT
abrj-173	258	1	the	the	DET
abrj-173	258	2	authors	author	NOUN
abrj-173	258	3	make	make	VERB
abrj-173	258	4	some	some	DET
abrj-173	258	5	recommendations	recommendation	NOUN
abrj-173	258	6	as	as	SCONJ
abrj-173	258	7	follows	follow	VERB
abrj-173	258	8	:	:	PUNCT
abrj-173	258	9	•	•	NOUN
abrj-173	258	10	increase	increase	VERB
abrj-173	258	11	average	average	ADJ
abrj-173	258	12	collection	collection	NOUN
abrj-173	258	13	days	day	NOUN
abrj-173	258	14	(	(	PUNCT
abrj-173	258	15	acp	acp	PROPN
abrj-173	258	16	)	)	PUNCT
abrj-173	258	17	,	,	PUNCT
abrj-173	258	18	to	to	PART
abrj-173	258	19	increase	increase	VERB
abrj-173	258	20	business	business	NOUN
abrj-173	258	21	profitability	profitability	NOUN
abrj-173	258	22	.	.	PUNCT
abrj-173	259	1	however	however	ADV
abrj-173	259	2	,	,	PUNCT
abrj-173	259	3	it	it	PRON
abrj-173	259	4	is	be	AUX
abrj-173	259	5	necessary	necessary	ADJ
abrj-173	259	6	to	to	PART
abrj-173	259	7	adjust	adjust	VERB
abrj-173	259	8	to	to	ADP
abrj-173	259	9	a	a	DET
abrj-173	259	10	reasonable	reasonable	ADJ
abrj-173	259	11	and	and	CCONJ
abrj-173	259	12	controllable	controllable	ADJ
abrj-173	259	13	level	level	NOUN
abrj-173	259	14	.	.	PUNCT
abrj-173	260	1	that	that	PRON
abrj-173	260	2	means	mean	VERB
abrj-173	260	3	,	,	PUNCT
abrj-173	260	4	enterprises	enterprise	NOUN
abrj-173	260	5	create	create	VERB
abrj-173	260	6	conditions	condition	NOUN
abrj-173	260	7	for	for	SCONJ
abrj-173	260	8	customers	customer	NOUN
abrj-173	260	9	to	to	PART
abrj-173	260	10	extend	extend	VERB
abrj-173	260	11	payment	payment	NOUN
abrj-173	260	12	time	time	NOUN
abrj-173	260	13	but	but	CCONJ
abrj-173	260	14	to	to	ADP
abrj-173	260	15	an	an	DET
abrj-173	260	16	acceptable	acceptable	ADJ
abrj-173	260	17	level	level	NOUN
abrj-173	260	18	.	.	PUNCT
abrj-173	261	1	•	•	NOUN
abrj-173	261	2	increase	increase	VERB
abrj-173	261	3	the	the	DET
abrj-173	261	4	number	number	NOUN
abrj-173	261	5	of	of	ADP
abrj-173	261	6	days	day	NOUN
abrj-173	261	7	of	of	ADP
abrj-173	261	8	the	the	DET
abrj-173	261	9	cash	cash	NOUN
abrj-173	261	10	conversion	conversion	NOUN
abrj-173	261	11	cycle	cycle	NOUN
abrj-173	261	12	(	(	PUNCT
abrj-173	261	13	ccc	ccc	PROPN
abrj-173	261	14	)	)	PUNCT
abrj-173	261	15	.	.	PUNCT
abrj-173	262	1	increasing	increase	VERB
abrj-173	262	2	this	this	DET
abrj-173	262	3	index	index	NOUN
abrj-173	262	4	has	have	VERB
abrj-173	262	5	many	many	ADJ
abrj-173	262	6	adjustment	adjustment	NOUN
abrj-173	262	7	options	option	NOUN
abrj-173	262	8	when	when	SCONJ
abrj-173	262	9	:	:	PUNCT
abrj-173	262	10	ccc	ccc	PROPN
abrj-173	262	11	=	=	PROPN
abrj-173	262	12	acp	acp	PROPN
abrj-173	262	13	+	+	PROPN
abrj-173	262	14	dih	dih	PROPN
abrj-173	262	15	–	–	PUNCT
abrj-173	262	16	dpo	dpo	NOUN
abrj-173	262	17	.	.	PUNCT
abrj-173	263	1	changing	change	VERB
abrj-173	263	2	one	one	NUM
abrj-173	263	3	of	of	ADP
abrj-173	263	4	the	the	DET
abrj-173	263	5	variables	variable	NOUN
abrj-173	263	6	in	in	ADP
abrj-173	263	7	the	the	DET
abrj-173	263	8	formula	formula	NOUN
abrj-173	263	9	will	will	AUX
abrj-173	263	10	not	not	PART
abrj-173	263	11	only	only	ADV
abrj-173	263	12	affect	affect	VERB
abrj-173	263	13	the	the	DET
abrj-173	263	14	ccc	ccc	PROPN
abrj-173	263	15	variable	variable	NOUN
abrj-173	263	16	but	but	CCONJ
abrj-173	263	17	also	also	ADV
abrj-173	263	18	directly	directly	ADV
abrj-173	263	19	affect	affect	VERB
abrj-173	263	20	the	the	DET
abrj-173	263	21	internal	internal	ADJ
abrj-173	263	22	margins	margin	NOUN
abrj-173	263	23	.	.	PUNCT
abrj-173	264	1	it	it	PRON
abrj-173	264	2	is	be	AUX
abrj-173	264	3	recommended	recommend	VERB
abrj-173	264	4	that	that	SCONJ
abrj-173	264	5	when	when	SCONJ
abrj-173	264	6	businesses	business	NOUN
abrj-173	264	7	want	want	VERB
abrj-173	264	8	to	to	PART
abrj-173	264	9	influence	influence	VERB
abrj-173	264	10	the	the	DET
abrj-173	264	11	ccc	ccc	PROPN
abrj-173	264	12	variable	variable	NOUN
abrj-173	264	13	to	to	PART
abrj-173	264	14	increase	increase	VERB
abrj-173	264	15	profitability	profitability	NOUN
abrj-173	264	16	,	,	PUNCT
abrj-173	264	17	they	they	PRON
abrj-173	264	18	should	should	AUX
abrj-173	264	19	be	be	AUX
abrj-173	264	20	careful	careful	ADJ
abrj-173	264	21	with	with	ADP
abrj-173	264	22	the	the	DET
abrj-173	264	23	component	component	NOUN
abrj-173	264	24	variables	variable	NOUN
abrj-173	264	25	.	.	PUNCT
abrj-173	265	1	however	however	ADV
abrj-173	265	2	,	,	PUNCT
abrj-173	265	3	this	this	DET
abrj-173	265	4	result	result	NOUN
abrj-173	265	5	may	may	AUX
abrj-173	265	6	change	change	VERB
abrj-173	265	7	in	in	ADP
abrj-173	265	8	the	the	DET
abrj-173	265	9	long	long	ADJ
abrj-173	265	10	term	term	NOUN
abrj-173	265	11	,	,	PUNCT
abrj-173	265	12	when	when	SCONJ
abrj-173	265	13	enterprises	enterprise	NOUN
abrj-173	265	14	must	must	AUX
abrj-173	265	15	make	make	VERB
abrj-173	265	16	trade	trade	NOUN
abrj-173	265	17	-	-	PUNCT
abrj-173	265	18	offs	off	NOUN
abrj-173	265	19	and	and	CCONJ
abrj-173	265	20	choose	choose	VERB
abrj-173	265	21	the	the	DET
abrj-173	265	22	balance	balance	NOUN
abrj-173	265	23	between	between	ADP
abrj-173	265	24	elements	element	NOUN
abrj-173	265	25	of	of	ADP
abrj-173	265	26	working	work	VERB
abrj-173	265	27	capital	capital	NOUN
abrj-173	265	28	.	.	PUNCT
abrj-173	266	1	therefore	therefore	ADV
abrj-173	266	2	,	,	PUNCT
abrj-173	266	3	enterprises	enterprise	NOUN
abrj-173	266	4	will	will	AUX
abrj-173	266	5	need	need	VERB
abrj-173	266	6	more	more	ADV
abrj-173	266	7	specific	specific	ADJ
abrj-173	266	8	and	and	CCONJ
abrj-173	266	9	practical	practical	ADJ
abrj-173	266	10	preparation	preparation	NOUN
abrj-173	266	11	measures	measure	NOUN
abrj-173	266	12	.	.	PUNCT
abrj-173	267	1	the	the	DET
abrj-173	267	2	above	above	ADJ
abrj-173	267	3	work	work	NOUN
abrj-173	267	4	is	be	AUX
abrj-173	267	5	only	only	ADV
abrj-173	267	6	temporary	temporary	ADJ
abrj-173	267	7	and	and	CCONJ
abrj-173	267	8	lacks	lack	VERB
abrj-173	267	9	much	much	ADJ
abrj-173	267	10	basis	basis	NOUN
abrj-173	267	11	,	,	PUNCT
abrj-173	267	12	so	so	ADV
abrj-173	267	13	to	to	PART
abrj-173	267	14	better	well	ADV
abrj-173	267	15	prepare	prepare	VERB
abrj-173	267	16	for	for	ADP
abrj-173	267	17	long	long	ADJ
abrj-173	267	18	-	-	PUNCT
abrj-173	267	19	term	term	NOUN
abrj-173	267	20	situations	situation	NOUN
abrj-173	267	21	.	.	PUNCT
abrj-173	268	1	enterprises	enterprise	NOUN
abrj-173	268	2	need	need	VERB
abrj-173	268	3	to	to	PART
abrj-173	268	4	take	take	VERB
abrj-173	268	5	the	the	DET
abrj-173	268	6	following	follow	VERB
abrj-173	268	7	preparation	preparation	NOUN
abrj-173	268	8	measures	measure	NOUN
abrj-173	268	9	:	:	PUNCT
abrj-173	268	10	asian	asian	ADJ
abrj-173	268	11	business	business	NOUN
abrj-173	268	12	research	research	NOUN
abrj-173	268	13	journal	journal	NOUN
abrj-173	268	14	,	,	PUNCT
abrj-173	268	15	2024	2024	NUM
abrj-173	268	16	,	,	PUNCT
abrj-173	268	17	9	9	NUM
abrj-173	268	18	:	:	SYM
abrj-173	268	19	31	31	NUM
abrj-173	268	20	-	-	SYM
abrj-173	268	21	38	38	NUM
abrj-173	268	22	38	38	NUM
abrj-173	268	23	©	©	ADP
abrj-173	268	24	2024	2024	NUM
abrj-173	268	25	by	by	ADP
abrj-173	268	26	the	the	DET
abrj-173	268	27	authors	author	NOUN
abrj-173	268	28	;	;	PUNCT
abrj-173	268	29	licensee	licensee	NOUN
abrj-173	268	30	eastern	eastern	ADJ
abrj-173	268	31	centre	centre	NOUN
abrj-173	268	32	of	of	ADP
abrj-173	268	33	science	science	NOUN
abrj-173	268	34	and	and	CCONJ
abrj-173	268	35	education	education	NOUN
abrj-173	268	36	,	,	PUNCT
abrj-173	268	37	usa	usa	PROPN
abrj-173	268	38	•	•	NUM
abrj-173	268	39	send	send	VERB
abrj-173	268	40	management	management	NOUN
abrj-173	268	41	staff	staff	NOUN
abrj-173	268	42	to	to	ADP
abrj-173	268	43	in	in	ADP
abrj-173	268	44	-	-	PUNCT
abrj-173	268	45	depth	depth	NOUN
abrj-173	268	46	training	training	NOUN
abrj-173	268	47	and	and	CCONJ
abrj-173	268	48	knowledge	knowledge	NOUN
abrj-173	268	49	preparation	preparation	NOUN
abrj-173	268	50	;	;	PUNCT
abrj-173	268	51	•	•	NUM
abrj-173	268	52	set	set	VERB
abrj-173	268	53	hypothetical	hypothetical	ADJ
abrj-173	268	54	situations	situation	NOUN
abrj-173	268	55	related	relate	VERB
abrj-173	268	56	to	to	ADP
abrj-173	268	57	negative	negative	ADJ
abrj-173	268	58	changes	change	NOUN
abrj-173	268	59	in	in	ADP
abrj-173	268	60	working	work	VERB
abrj-173	268	61	capital	capital	NOUN
abrj-173	268	62	management	management	NOUN
abrj-173	268	63	,	,	PUNCT
abrj-173	268	64	and	and	CCONJ
abrj-173	268	65	find	find	VERB
abrj-173	268	66	solutions	solution	NOUN
abrj-173	268	67	;	;	PUNCT
abrj-173	268	68	•	•	ADP
abrj-173	268	69	strictly	strictly	ADV
abrj-173	268	70	implementing	implement	VERB
abrj-173	268	71	the	the	DET
abrj-173	268	72	terms	term	NOUN
abrj-173	268	73	signed	sign	VERB
abrj-173	268	74	in	in	ADP
abrj-173	268	75	the	the	DET
abrj-173	268	76	sales	sale	NOUN
abrj-173	268	77	contract	contract	NOUN
abrj-173	268	78	will	will	AUX
abrj-173	268	79	create	create	VERB
abrj-173	268	80	good	good	ADJ
abrj-173	268	81	habits	habit	NOUN
abrj-173	268	82	for	for	ADP
abrj-173	268	83	businesses	business	NOUN
abrj-173	268	84	.	.	PUNCT
abrj-173	269	1	•	•	NOUN
abrj-173	269	2	need	need	VERB
abrj-173	269	3	to	to	PART
abrj-173	269	4	direct	direct	VERB
abrj-173	269	5	the	the	DET
abrj-173	269	6	development	development	NOUN
abrj-173	269	7	of	of	ADP
abrj-173	269	8	methods	method	NOUN
abrj-173	269	9	to	to	PART
abrj-173	269	10	calculate	calculate	VERB
abrj-173	269	11	the	the	DET
abrj-173	269	12	need	need	NOUN
abrj-173	269	13	for	for	ADP
abrj-173	269	14	working	work	VERB
abrj-173	269	15	capital	capital	NOUN
abrj-173	269	16	,	,	PUNCT
abrj-173	269	17	on	on	ADP
abrj-173	269	18	that	that	DET
abrj-173	269	19	basis	basis	NOUN
abrj-173	269	20	to	to	PART
abrj-173	269	21	compare	compare	VERB
abrj-173	269	22	and	and	CCONJ
abrj-173	269	23	evaluate	evaluate	VERB
abrj-173	269	24	the	the	DET
abrj-173	269	25	effectiveness	effectiveness	NOUN
abrj-173	269	26	of	of	ADP
abrj-173	269	27	each	each	DET
abrj-173	269	28	unit	unit	NOUN
abrj-173	269	29	and	and	CCONJ
abrj-173	269	30	synthesize	synthesize	VERB
abrj-173	269	31	the	the	DET
abrj-173	269	32	working	work	VERB
abrj-173	269	33	capital	capital	NOUN
abrj-173	269	34	needs	need	NOUN
abrj-173	269	35	of	of	ADP
abrj-173	269	36	the	the	DET
abrj-173	269	37	entire	entire	ADJ
abrj-173	269	38	enterprise	enterprise	NOUN
abrj-173	269	39	.	.	PUNCT
abrj-173	270	1	•	•	NUM
abrj-173	270	2	build	build	VERB
abrj-173	270	3	an	an	DET
abrj-173	270	4	effective	effective	ADJ
abrj-173	270	5	information	information	NOUN
abrj-173	270	6	system	system	NOUN
abrj-173	270	7	and	and	CCONJ
abrj-173	270	8	regularly	regularly	ADV
abrj-173	270	9	analyze	analyze	VERB
abrj-173	270	10	and	and	CCONJ
abrj-173	270	11	evaluate	evaluate	VERB
abrj-173	270	12	the	the	DET
abrj-173	270	13	efficiency	efficiency	NOUN
abrj-173	270	14	of	of	ADP
abrj-173	270	15	using	use	VERB
abrj-173	270	16	working	work	VERB
abrj-173	270	17	capital	capital	NOUN
abrj-173	270	18	of	of	ADP
abrj-173	270	19	the	the	DET
abrj-173	270	20	enterprise	enterprise	NOUN
abrj-173	270	21	.	.	PUNCT
abrj-173	271	1	take	take	VERB
abrj-173	271	2	into	into	ADP
abrj-173	271	3	account	account	NOUN
abrj-173	271	4	the	the	DET
abrj-173	271	5	implementation	implementation	NOUN
abrj-173	271	6	of	of	ADP
abrj-173	271	7	an	an	DET
abrj-173	271	8	appropriate	appropriate	ADJ
abrj-173	271	9	business	business	NOUN
abrj-173	271	10	management	management	NOUN
abrj-173	271	11	system	system	NOUN
abrj-173	271	12	synchronous	synchronous	ADJ
abrj-173	271	13	erp	erp	NOUN
abrj-173	271	14	in	in	ADP
abrj-173	271	15	the	the	DET
abrj-173	271	16	enterprise	enterprise	NOUN
abrj-173	271	17	,	,	PUNCT
abrj-173	271	18	thereby	thereby	ADV
abrj-173	271	19	providing	provide	VERB
abrj-173	271	20	timely	timely	ADJ
abrj-173	271	21	information	information	NOUN
abrj-173	271	22	for	for	ADP
abrj-173	271	23	the	the	DET
abrj-173	271	24	process	process	NOUN
abrj-173	271	25	of	of	ADP
abrj-173	271	26	regularly	regularly	ADV
abrj-173	271	27	evaluating	evaluate	VERB
abrj-173	271	28	the	the	DET
abrj-173	271	29	effectiveness	effectiveness	NOUN
abrj-173	271	30	of	of	ADP
abrj-173	271	31	working	work	VERB
abrj-173	271	32	capital	capital	NOUN
abrj-173	271	33	use	use	NOUN
abrj-173	271	34	.	.	PUNCT
abrj-173	272	1	7	7	X
abrj-173	272	2	.	.	X
abrj-173	272	3	conclusion	conclusion	NOUN
abrj-173	272	4	the	the	DET
abrj-173	272	5	study	study	NOUN
abrj-173	272	6	analyzed	analyze	VERB
abrj-173	272	7	and	and	CCONJ
abrj-173	272	8	evaluated	evaluate	VERB
abrj-173	272	9	the	the	DET
abrj-173	272	10	impact	impact	NOUN
abrj-173	272	11	of	of	ADP
abrj-173	272	12	working	work	VERB
abrj-173	272	13	capital	capital	NOUN
abrj-173	272	14	management	management	NOUN
abrj-173	272	15	on	on	ADP
abrj-173	272	16	the	the	DET
abrj-173	272	17	profitability	profitability	NOUN
abrj-173	272	18	of	of	ADP
abrj-173	272	19	chemical	chemical	NOUN
abrj-173	272	20	enterprises	enterprise	NOUN
abrj-173	272	21	listed	list	VERB
abrj-173	272	22	on	on	ADP
abrj-173	272	23	the	the	DET
abrj-173	272	24	vietnamese	vietnamese	ADJ
abrj-173	272	25	stock	stock	NOUN
abrj-173	272	26	market	market	NOUN
abrj-173	272	27	.	.	PUNCT
abrj-173	273	1	the	the	DET
abrj-173	273	2	authors	author	NOUN
abrj-173	273	3	have	have	AUX
abrj-173	273	4	made	make	VERB
abrj-173	273	5	their	their	PRON
abrj-173	273	6	recommendations	recommendation	NOUN
abrj-173	273	7	objectively	objectively	ADV
abrj-173	273	8	.	.	PUNCT
abrj-173	274	1	the	the	DET
abrj-173	274	2	contributions	contribution	NOUN
abrj-173	274	3	of	of	ADP
abrj-173	274	4	the	the	DET
abrj-173	274	5	research	research	NOUN
abrj-173	274	6	will	will	AUX
abrj-173	274	7	help	help	VERB
abrj-173	274	8	working	work	VERB
abrj-173	274	9	capital	capital	NOUN
abrj-173	274	10	managers	manager	NOUN
abrj-173	274	11	in	in	ADP
abrj-173	274	12	the	the	DET
abrj-173	274	13	chemical	chemical	NOUN
abrj-173	274	14	industry	industry	NOUN
abrj-173	274	15	make	make	VERB
abrj-173	274	16	correct	correct	ADJ
abrj-173	274	17	,	,	PUNCT
abrj-173	274	18	beneficial	beneficial	ADJ
abrj-173	274	19	decisions	decision	NOUN
abrj-173	274	20	that	that	PRON
abrj-173	274	21	optimize	optimize	VERB
abrj-173	274	22	the	the	DET
abrj-173	274	23	organization	organization	NOUN
abrj-173	274	24	's	's	PART
abrj-173	274	25	goals	goal	NOUN
abrj-173	274	26	.	.	PUNCT
abrj-173	275	1	however	however	ADV
abrj-173	275	2	,	,	PUNCT
abrj-173	275	3	the	the	DET
abrj-173	275	4	study	study	NOUN
abrj-173	275	5	can	can	AUX
abrj-173	275	6	not	not	PART
abrj-173	275	7	avoid	avoid	VERB
abrj-173	275	8	shortcomings	shortcoming	NOUN
abrj-173	275	9	such	such	ADJ
abrj-173	275	10	as	as	ADP
abrj-173	275	11	:	:	PUNCT
abrj-173	275	12	the	the	DET
abrj-173	275	13	number	number	NOUN
abrj-173	275	14	of	of	ADP
abrj-173	275	15	research	research	NOUN
abrj-173	275	16	samples	sample	NOUN
abrj-173	275	17	is	be	AUX
abrj-173	275	18	small	small	ADJ
abrj-173	275	19	(	(	PUNCT
abrj-173	275	20	32	32	NUM
abrj-173	275	21	chemical	chemical	NOUN
abrj-173	275	22	enterprises	enterprise	NOUN
abrj-173	275	23	with	with	ADP
abrj-173	275	24	a	a	DET
abrj-173	275	25	total	total	ADJ
abrj-173	275	26	number	number	NOUN
abrj-173	275	27	of	of	ADP
abrj-173	275	28	observations	observation	NOUN
abrj-173	275	29	of	of	ADP
abrj-173	275	30	160	160	NUM
abrj-173	275	31	)	)	PUNCT
abrj-173	275	32	.	.	PUNCT
abrj-173	276	1	furthermore	furthermore	ADV
abrj-173	276	2	,	,	PUNCT
abrj-173	276	3	listed	list	VERB
abrj-173	276	4	chemical	chemical	NOUN
abrj-173	276	5	enterprises	enterprise	NOUN
abrj-173	276	6	only	only	ADV
abrj-173	276	7	account	account	VERB
abrj-173	276	8	for	for	ADP
abrj-173	276	9	a	a	DET
abrj-173	276	10	small	small	ADJ
abrj-173	276	11	portion	portion	NOUN
abrj-173	276	12	of	of	ADP
abrj-173	276	13	the	the	DET
abrj-173	276	14	total	total	ADJ
abrj-173	276	15	number	number	NOUN
abrj-173	276	16	of	of	ADP
abrj-173	276	17	enterprises	enterprise	NOUN
abrj-173	276	18	in	in	ADP
abrj-173	276	19	the	the	DET
abrj-173	276	20	industry	industry	NOUN
abrj-173	276	21	,	,	PUNCT
abrj-173	276	22	so	so	CCONJ
abrj-173	276	23	the	the	DET
abrj-173	276	24	research	research	NOUN
abrj-173	276	25	results	result	NOUN
abrj-173	276	26	are	be	AUX
abrj-173	276	27	still	still	ADV
abrj-173	276	28	limited	limited	ADJ
abrj-173	276	29	and	and	CCONJ
abrj-173	276	30	need	need	VERB
abrj-173	276	31	to	to	PART
abrj-173	276	32	expand	expand	VERB
abrj-173	276	33	the	the	DET
abrj-173	276	34	research	research	NOUN
abrj-173	276	35	sample	sample	NOUN
abrj-173	276	36	to	to	ADP
abrj-173	276	37	all	all	DET
abrj-173	276	38	enterprises	enterprise	NOUN
abrj-173	276	39	in	in	ADP
abrj-173	276	40	the	the	DET
abrj-173	276	41	industry	industry	NOUN
abrj-173	276	42	.	.	PUNCT
abrj-173	277	1	references	reference	NOUN
abrj-173	277	2	audited	audit	VERB
abrj-173	277	3	financial	financial	ADJ
abrj-173	277	4	statements	statement	NOUN
abrj-173	277	5	of	of	ADP
abrj-173	277	6	listed	list	VERB
abrj-173	277	7	chemical	chemical	NOUN
abrj-173	277	8	enterprises	enterprise	NOUN
abrj-173	277	9	in	in	ADP
abrj-173	277	10	2019	2019	NUM
abrj-173	277	11	2023	2023	NUM
abrj-173	277	12	on	on	ADP
abrj-173	277	13	the	the	DET
abrj-173	277	14	hanoi	hanoi	PROPN
abrj-173	277	15	stock	stock	NOUN
abrj-173	277	16	exchange	exchange	PROPN
abrj-173	277	17	(	(	PUNCT
abrj-173	277	18	https://www.hnx.vn/vi-vn	https://www.hnx.vn/vi-vn	NOUN
abrj-173	277	19	)	)	PUNCT
abrj-173	277	20	and	and	CCONJ
abrj-173	277	21	hochiminh	hochiminh	PROPN
abrj-173	277	22	city	city	PROPN
abrj-173	277	23	minh	minh	NOUN
abrj-173	277	24	(	(	PUNCT
abrj-173	277	25	https://www.hose.vn	https://www.hose.vn	NOUN
abrj-173	277	26	)	)	PUNCT
abrj-173	277	27	.	.	PUNCT
abrj-173	278	1	deloof	deloof	PROPN
abrj-173	278	2	,	,	PUNCT
abrj-173	278	3	m.	m.	NOUN
abrj-173	278	4	(	(	PUNCT
abrj-173	278	5	2003	2003	NUM
abrj-173	278	6	)	)	PUNCT
abrj-173	278	7	,	,	PUNCT
abrj-173	278	8	does	do	AUX
abrj-173	278	9	working	work	VERB
abrj-173	278	10	capital	capital	NOUN
abrj-173	278	11	management	management	NOUN
abrj-173	278	12	affect	affect	VERB
abrj-173	278	13	profitability	profitability	NOUN
abrj-173	278	14	of	of	ADP
abrj-173	278	15	belgian	belgian	ADJ
abrj-173	278	16	firm	firm	NOUN
abrj-173	278	17	,	,	PUNCT
abrj-173	278	18	journal	journal	NOUN
abrj-173	278	19	of	of	ADP
abrj-173	278	20	business	business	NOUN
abrj-173	278	21	finance	finance	NOUN
abrj-173	278	22	and	and	CCONJ
abrj-173	278	23	accounting	accounting	NOUN
abrj-173	278	24	,	,	PUNCT
abrj-173	278	25	30(3&4	30(3&4	NUM
abrj-173	278	26	)	)	PUNCT
abrj-173	278	27	,	,	PUNCT
abrj-173	278	28	pp	pp	ADP
abrj-173	278	29	.	.	PUNCT
abrj-173	279	1	573	573	NUM
abrj-173	279	2	-	-	SYM
abrj-173	279	3	587	587	NUM
abrj-173	279	4	.	.	PUNCT
abrj-173	280	1	https://doi.org/10.1111/1468-5957.00008	https://doi.org/10.1111/1468-5957.00008	PROPN
abrj-173	280	2	dinh	dinh	PROPN
abrj-173	280	3	thi	thi	VERB
abrj-173	280	4	hong	hong	PROPN
abrj-173	280	5	tham	tham	PROPN
abrj-173	280	6	(	(	PUNCT
abrj-173	280	7	2015	2015	NUM
abrj-173	280	8	)	)	PUNCT
abrj-173	280	9	,	,	PUNCT
abrj-173	280	10	the	the	DET
abrj-173	280	11	impact	impact	NOUN
abrj-173	280	12	of	of	ADP
abrj-173	280	13	working	work	VERB
abrj-173	280	14	capital	capital	NOUN
abrj-173	280	15	management	management	NOUN
abrj-173	280	16	on	on	ADP
abrj-173	280	17	the	the	DET
abrj-173	280	18	profitability	profitability	NOUN
abrj-173	280	19	of	of	ADP
abrj-173	280	20	construction	construction	NOUN
abrj-173	280	21	materials	material	NOUN
abrj-173	280	22	businesses	business	NOUN
abrj-173	280	23	on	on	ADP
abrj-173	280	24	the	the	DET
abrj-173	280	25	vietnam	vietnam	PROPN
abrj-173	280	26	stock	stock	NOUN
abrj-173	280	27	market	market	NOUN
abrj-173	280	28	,	,	PUNCT
abrj-173	280	29	master	master	NOUN
abrj-173	280	30	's	's	PART
abrj-173	280	31	thesis	thesis	NOUN
abrj-173	280	32	in	in	ADP
abrj-173	280	33	economics	economic	NOUN
abrj-173	280	34	,	,	PUNCT
abrj-173	280	35	university	university	NOUN
abrj-173	280	36	of	of	ADP
abrj-173	280	37	economics	economics	PROPN
abrj-173	280	38	hochiminh	hochiminh	PROPN
abrj-173	280	39	city	city	PROPN
abrj-173	280	40	.	.	PUNCT
abrj-173	281	1	frederico	frederico	PROPN
abrj-173	281	2	robles	robles	PROPN
abrj-173	281	3	(	(	PUNCT
abrj-173	281	4	2016	2016	NUM
abrj-173	281	5	)	)	PUNCT
abrj-173	281	6	,	,	PUNCT
abrj-173	281	7	the	the	DET
abrj-173	281	8	impact	impact	NOUN
abrj-173	281	9	of	of	ADP
abrj-173	281	10	working	work	VERB
abrj-173	281	11	capital	capital	NOUN
abrj-173	281	12	management	management	NOUN
abrj-173	281	13	on	on	ADP
abrj-173	281	14	firm	firm	ADJ
abrj-173	281	15	profitability	profitability	NOUN
abrj-173	281	16	in	in	ADP
abrj-173	281	17	different	different	ADJ
abrj-173	281	18	business	business	NOUN
abrj-173	281	19	cycles	cycle	NOUN
abrj-173	281	20	:	:	PUNCT
abrj-173	281	21	evidence	evidence	NOUN
abrj-173	281	22	from	from	ADP
abrj-173	281	23	the	the	DET
abrj-173	281	24	united	united	ADJ
abrj-173	281	25	kingdom	kingdom	PROPN
abrj-173	281	26	,	,	PUNCT
abrj-173	281	27	lisbon	lisbon	PROPN
abrj-173	281	28	school	school	NOUN
abrj-173	281	29	of	of	ADP
abrj-173	281	30	economics	economics	PROPN
abrj-173	281	31	&	&	CCONJ
abrj-173	281	32	managerment	managerment	PROPN
abrj-173	281	33	.	.	PUNCT
abrj-173	282	1	mathias	mathias	PROPN
abrj-173	282	2	b.	b.	PROPN
abrj-173	282	3	baveld	baveld	PROPN
abrj-173	282	4	(	(	PUNCT
abrj-173	282	5	2012	2012	NUM
abrj-173	282	6	)	)	PUNCT
abrj-173	282	7	,	,	PUNCT
abrj-173	282	8	impact	impact	NOUN
abrj-173	282	9	of	of	ADP
abrj-173	282	10	working	work	VERB
abrj-173	282	11	capital	capital	NOUN
abrj-173	282	12	management	management	NOUN
abrj-173	282	13	on	on	ADP
abrj-173	282	14	the	the	DET
abrj-173	282	15	profitability	profitability	NOUN
abrj-173	282	16	of	of	ADP
abrj-173	282	17	public	public	ADJ
abrj-173	282	18	listed	list	VERB
abrj-173	282	19	firms	firm	NOUN
abrj-173	282	20	in	in	ADP
abrj-173	282	21	the	the	DET
abrj-173	282	22	netherlands	netherlands	PROPN
abrj-173	282	23	during	during	ADP
abrj-173	282	24	the	the	DET
abrj-173	282	25	financial	financial	ADJ
abrj-173	282	26	crisis	crisis	NOUN
abrj-173	282	27	,	,	PUNCT
abrj-173	282	28	university	university	PROPN
abrj-173	282	29	of	of	ADP
abrj-173	282	30	twente	twente	PROPN
abrj-173	282	31	.	.	PUNCT
abrj-173	283	1	mhd	mhd	PROPN
abrj-173	283	2	anas	anas	PROPN
abrj-173	283	3	husaria	husaria	PROPN
abrj-173	283	4	(	(	PUNCT
abrj-173	283	5	2015	2015	NUM
abrj-173	283	6	)	)	PUNCT
abrj-173	283	7	,	,	PUNCT
abrj-173	283	8	the	the	DET
abrj-173	283	9	effect	effect	NOUN
abrj-173	283	10	of	of	ADP
abrj-173	283	11	working	work	VERB
abrj-173	283	12	capital	capital	NOUN
abrj-173	283	13	management	management	NOUN
abrj-173	283	14	on	on	ADP
abrj-173	283	15	firms	firm	NOUN
abrj-173	283	16	’	’	PART
abrj-173	283	17	profitability	profitability	NOUN
abrj-173	283	18	:	:	PUNCT
abrj-173	283	19	comparative	comparative	ADJ
abrj-173	283	20	study	study	NOUN
abrj-173	283	21	on	on	ADP
abrj-173	283	22	middle	middle	PROPN
abrj-173	283	23	east	east	PROPN
abrj-173	283	24	and	and	CCONJ
abrj-173	283	25	west	west	PROPN
abrj-173	283	26	europe	europe	PROPN
abrj-173	283	27	companies	company	NOUN
abrj-173	283	28	,	,	PUNCT
abrj-173	283	29	universidade	universidade	PROPN
abrj-173	283	30	lusofona	lusofona	PROPN
abrj-173	283	31	do	do	AUX
abrj-173	283	32	porto	porto	PROPN
abrj-173	283	33	.	.	PUNCT
abrj-173	284	1	mkhululi	mkhululi	PROPN
abrj-173	284	2	ncube	ncube	NOUN
abrj-173	284	3	(	(	PUNCT
abrj-173	284	4	2011	2011	NUM
abrj-173	284	5	)	)	PUNCT
abrj-173	284	6	,	,	PUNCT
abrj-173	284	7	impact	impact	NOUN
abrj-173	284	8	of	of	ADP
abrj-173	284	9	working	work	VERB
abrj-173	284	10	capital	capital	NOUN
abrj-173	284	11	on	on	ADP
abrj-173	284	12	the	the	DET
abrj-173	284	13	profitability	profitability	NOUN
abrj-173	284	14	of	of	ADP
abrj-173	284	15	south	south	ADJ
abrj-173	284	16	african	african	ADJ
abrj-173	284	17	firms	firm	NOUN
abrj-173	284	18	listed	list	VERB
abrj-173	284	19	on	on	ADP
abrj-173	284	20	the	the	DET
abrj-173	284	21	johannesburg	johannesburg	PROPN
abrj-173	284	22	stock	stock	PROPN
abrj-173	284	23	exchange	exchange	PROPN
abrj-173	284	24	.	.	PUNCT
abrj-173	285	1	nguyen	nguyen	PROPN
abrj-173	285	2	thi	thi	VERB
abrj-173	285	3	viet	viet	PROPN
abrj-173	285	4	thuy	thuy	PROPN
abrj-173	285	5	(	(	PUNCT
abrj-173	285	6	2012	2012	NUM
abrj-173	285	7	)	)	PUNCT
abrj-173	285	8	,	,	PUNCT
abrj-173	285	9	the	the	DET
abrj-173	285	10	impact	impact	NOUN
abrj-173	285	11	of	of	ADP
abrj-173	285	12	working	work	VERB
abrj-173	285	13	capital	capital	NOUN
abrj-173	285	14	management	management	NOUN
abrj-173	285	15	on	on	ADP
abrj-173	285	16	profitability	profitability	NOUN
abrj-173	285	17	and	and	CCONJ
abrj-173	285	18	market	market	NOUN
abrj-173	285	19	value	value	NOUN
abrj-173	285	20	of	of	ADP
abrj-173	285	21	joint	joint	ADJ
abrj-173	285	22	stock	stock	NOUN
abrj-173	285	23	companies	company	NOUN
abrj-173	285	24	in	in	ADP
abrj-173	285	25	vietnam	vietnam	PROPN
abrj-173	285	26	,	,	PUNCT
abrj-173	285	27	master	master	NOUN
abrj-173	285	28	's	's	PART
abrj-173	285	29	thesis	thesis	NOUN
abrj-173	285	30	in	in	ADP
abrj-173	285	31	economics	economic	NOUN
abrj-173	285	32	,	,	PUNCT
abrj-173	285	33	university	university	NOUN
abrj-173	285	34	of	of	ADP
abrj-173	285	35	economics	economics	PROPN
abrj-173	285	36	hochiminh	hochiminh	PROPN
abrj-173	285	37	city	city	PROPN
abrj-173	285	38	.	.	PUNCT
abrj-173	286	1	padachi	padachi	ADJ
abrj-173	286	2	(	(	PUNCT
abrj-173	286	3	2006	2006	NUM
abrj-173	286	4	)	)	PUNCT
abrj-173	286	5	,	,	PUNCT
abrj-173	286	6	trends	trend	NOUN
abrj-173	286	7	in	in	ADP
abrj-173	286	8	working	work	VERB
abrj-173	286	9	capital	capital	NOUN
abrj-173	286	10	management	management	NOUN
abrj-173	286	11	and	and	CCONJ
abrj-173	286	12	its	its	PRON
abrj-173	286	13	impact	impact	NOUN
abrj-173	286	14	on	on	ADP
abrj-173	286	15	firms	firm	NOUN
abrj-173	286	16	’	'	PUNCT
abrj-173	286	17	performance	performance	NOUN
abrj-173	286	18	:	:	PUNCT
abrj-173	286	19	an	an	DET
abrj-173	286	20	analysis	analysis	NOUN
abrj-173	286	21	of	of	ADP
abrj-173	286	22	mauritian	mauritian	ADJ
abrj-173	286	23	small	small	ADJ
abrj-173	286	24	manufacturing	manufacturing	NOUN
abrj-173	286	25	firms	firm	NOUN
abrj-173	286	26	,	,	PUNCT
abrj-173	286	27	international	international	ADJ
abrj-173	286	28	review	review	NOUN
abrj-173	286	29	of	of	ADP
abrj-173	286	30	business	business	NOUN
abrj-173	286	31	research	research	NOUN
abrj-173	286	32	papers	paper	NOUN
abrj-173	286	33	,	,	PUNCT
abrj-173	286	34	vo.2	vo.2	PROPN
abrj-173	286	35	no	no	NOUN
abrj-173	286	36	.	.	NOUN
abrj-173	286	37	2	2	NUM
abrj-173	286	38	,	,	PUNCT
abrj-173	286	39	pp	pp	ADJ
abrj-173	286	40	.	.	PUNCT
abrj-173	287	1	45	45	NUM
abrj-173	287	2	-58	-58	PROPN
abrj-173	287	3	.	.	PUNCT
abrj-173	288	1	pham	pham	PROPN
abrj-173	288	2	trinh	trinh	PROPN
abrj-173	288	3	hieu	hieu	NOUN
abrj-173	288	4	(	(	PUNCT
abrj-173	288	5	2010	2010	NUM
abrj-173	288	6	)	)	PUNCT
abrj-173	288	7	,	,	PUNCT
abrj-173	288	8	working	work	VERB
abrj-173	288	9	capital	capital	NOUN
abrj-173	288	10	management	management	NOUN
abrj-173	288	11	in	in	ADP
abrj-173	288	12	small	small	ADJ
abrj-173	288	13	and	and	CCONJ
abrj-173	288	14	medium	medium	ADJ
abrj-173	288	15	enterprises	enterprise	NOUN
abrj-173	288	16	in	in	ADP
abrj-173	288	17	hochiminh	hochiminh	PROPN
abrj-173	288	18	city	city	PROPN
abrj-173	288	19	,	,	PUNCT
abrj-173	288	20	master	master	NOUN
abrj-173	288	21	's	's	PART
abrj-173	288	22	thesis	thesis	NOUN
abrj-173	288	23	in	in	ADP
abrj-173	288	24	economics	economic	NOUN
abrj-173	288	25	,	,	PUNCT
abrj-173	288	26	university	university	NOUN
abrj-173	288	27	of	of	ADP
abrj-173	288	28	economics	economics	PROPN
abrj-173	288	29	hochiminh	hochiminh	PROPN
abrj-173	288	30	city	city	PROPN
abrj-173	288	31	.	.	PUNCT
abrj-173	289	1	safi	safi	PROPN
abrj-173	289	2	ullah	ullah	PROPN
abrj-173	289	3	khan	khan	PROPN
abrj-173	289	4	,	,	PUNCT
abrj-173	289	5	s.	s.	PROPN
abrj-173	289	6	m.	m.	PROPN
abrj-173	289	7	amir	amir	PROPN
abrj-173	289	8	shah	shah	PROPN
abrj-173	289	9	&	&	CCONJ
abrj-173	289	10	syed	syed	PROPN
abrj-173	289	11	tahir	tahir	PROPN
abrj-173	289	12	hijazi	hijazi	PROPN
abrj-173	289	13	(	(	PUNCT
abrj-173	289	14	2005	2005	NUM
abrj-173	289	15	)	)	PUNCT
abrj-173	289	16	,	,	PUNCT
abrj-173	289	17	impact	impact	NOUN
abrj-173	289	18	of	of	ADP
abrj-173	289	19	working	work	VERB
abrj-173	289	20	capital	capital	NOUN
abrj-173	289	21	management	management	NOUN
abrj-173	289	22	on	on	ADP
abrj-173	289	23	the	the	DET
abrj-173	289	24	profitability	profitability	NOUN
abrj-173	289	25	of	of	ADP
abrj-173	289	26	firms	firm	NOUN
abrj-173	289	27	:	:	PUNCT
abrj-173	289	28	case	case	NOUN
abrj-173	289	29	of	of	ADP
abrj-173	289	30	listed	list	VERB
abrj-173	289	31	pakistani	pakistani	ADJ
abrj-173	289	32	companies	company	NOUN
abrj-173	289	33	,	,	PUNCT
abrj-173	289	34	journal	journal	NOUN
abrj-173	289	35	of	of	ADP
abrj-173	289	36	social	social	PROPN
abrj-173	289	37	sciences	sciences	PROPN
abrj-173	289	38	&	&	CCONJ
abrj-173	289	39	humanities	humanities	PROPN
abrj-173	289	40	,	,	PUNCT
abrj-173	289	41	vol	vol	NOUN
abrj-173	289	42	.	.	PROPN
abrj-173	289	43	8	8	NUM
abrj-173	289	44	,	,	PUNCT
abrj-173	289	45	no	no	INTJ
abrj-173	289	46	.	.	NOUN
abrj-173	289	47	2	2	NUM
abrj-173	289	48	,	,	PUNCT
abrj-173	289	49	pp.41	pp.41	NOUN
abrj-173	289	50	–	–	PUNCT
abrj-173	289	51	50	50	NUM
abrj-173	289	52	.	.	PUNCT
abrj-173	290	1	shin	shin	PROPN
abrj-173	290	2	,	,	PUNCT
abrj-173	290	3	h.	h.	PROPN
abrj-173	290	4	&	&	CCONJ
abrj-173	290	5	soenen	soenen	PROPN
abrj-173	290	6	,	,	PUNCT
abrj-173	290	7	l.	l.	PROPN
abrj-173	290	8	(	(	PUNCT
abrj-173	290	9	1998	1998	NUM
abrj-173	290	10	)	)	PUNCT
abrj-173	290	11	,	,	PUNCT
abrj-173	290	12	efficiency	efficiency	NOUN
abrj-173	290	13	of	of	ADP
abrj-173	290	14	working	work	VERB
abrj-173	290	15	capital	capital	NOUN
abrj-173	290	16	management	management	NOUN
abrj-173	290	17	and	and	CCONJ
abrj-173	290	18	corporate	corporate	ADJ
abrj-173	290	19	profitability	profitability	NOUN
abrj-173	290	20	,	,	PUNCT
abrj-173	290	21	journal	journal	NOUN
abrj-173	290	22	of	of	ADP
abrj-173	290	23	applied	apply	VERB
abrj-173	290	24	finance	finance	NOUN
abrj-173	290	25	,	,	PUNCT
abrj-173	290	26	vol	vol	NOUN
abrj-173	290	27	8	8	NUM
abrj-173	290	28	.	.	PUNCT
abrj-173	291	1	pp	pp	ADJ
abrj-173	291	2	.	.	PUNCT
abrj-173	292	1	37	37	NUM
abrj-173	292	2	–	–	SYM
abrj-173	292	3	45	45	NUM
abrj-173	292	4	.	.	PUNCT
abrj-173	292	5	smith	smith	PROPN
abrj-173	292	6	,	,	PUNCT
abrj-173	292	7	n.	n.	PROPN
abrj-173	292	8	r.	r.	PROPN
abrj-173	292	9	,	,	PUNCT
abrj-173	292	10	j.	j.	PROPN
abrj-173	292	11	s.	s.	PROPN
abrj-173	292	12	bracker	bracker	PROPN
abrj-173	292	13	.	.	PUNCT
abrj-173	292	14	&	&	CCONJ
abrj-173	292	15	j.	j.	PROPN
abrj-173	292	16	b.	b.	PROPN
abrj-173	292	17	miner	miner	PROPN
abrj-173	292	18	(	(	PUNCT
abrj-173	292	19	1987	1987	NUM
abrj-173	292	20	)	)	PUNCT
abrj-173	292	21	,	,	PUNCT
abrj-173	292	22	correlates	correlate	VERB
abrj-173	292	23	of	of	ADP
abrj-173	292	24	firms	firm	NOUN
abrj-173	292	25	and	and	CCONJ
abrj-173	292	26	entrepreneur	entrepreneur	NOUN
abrj-173	292	27	success	success	NOUN
abrj-173	292	28	in	in	ADP
abrj-173	292	29	technologically	technologically	ADV
abrj-173	292	30	innovative	innovative	ADJ
abrj-173	292	31	companies	company	NOUN
abrj-173	292	32	,	,	PUNCT
abrj-173	292	33	frontiers	frontier	NOUN
abrj-173	292	34	of	of	ADP
abrj-173	292	35	entrepreneurship	entrepreneurship	NOUN
abrj-173	292	36	research	research	NOUN
abrj-173	292	37	,	,	PUNCT
abrj-173	292	38	babson	babson	PROPN
abrj-173	292	39	college	college	PROPN
abrj-173	292	40	press	press	PROPN
abrj-173	292	41	,	,	PUNCT
abrj-173	292	42	pp.57	pp.57	PROPN
abrj-173	292	43	-	-	PUNCT
abrj-173	292	44	71	71	NUM
abrj-173	292	45	.	.	PUNCT
abrj-173	293	1	vuong	vuong	PROPN
abrj-173	293	2	duc	duc	PROPN
abrj-173	293	3	hoang	hoang	PROPN
abrj-173	293	4	quan	quan	PROPN
abrj-173	293	5	&	&	CCONJ
abrj-173	293	6	duong	duong	PROPN
abrj-173	293	7	diem	diem	PROPN
abrj-173	293	8	kieu	kieu	PROPN
abrj-173	293	9	(	(	PUNCT
abrj-173	293	10	2016	2016	NUM
abrj-173	293	11	)	)	PUNCT
abrj-173	293	12	,	,	PUNCT
abrj-173	293	13	the	the	DET
abrj-173	293	14	impact	impact	NOUN
abrj-173	293	15	of	of	ADP
abrj-173	293	16	working	work	VERB
abrj-173	293	17	capital	capital	NOUN
abrj-173	293	18	management	management	NOUN
abrj-173	293	19	on	on	ADP
abrj-173	293	20	the	the	DET
abrj-173	293	21	profits	profit	NOUN
abrj-173	293	22	of	of	ADP
abrj-173	293	23	businesses	business	NOUN
abrj-173	293	24	listed	list	VERB
abrj-173	293	25	on	on	ADP
abrj-173	293	26	the	the	DET
abrj-173	293	27	hochiminh	hochiminh	PROPN
abrj-173	293	28	city	city	PROPN
abrj-173	293	29	stock	stock	PROPN
abrj-173	293	30	exchange	exchange	PROPN
abrj-173	293	31	,	,	PUNCT
abrj-173	293	32	van	van	PROPN
abrj-173	293	33	hien	hien	PROPN
abrj-173	293	34	university	university	PROPN
abrj-173	293	35	journal	journal	NOUN
abrj-173	293	36	of	of	ADP
abrj-173	293	37	science	science	NOUN
abrj-173	293	38	,	,	PUNCT
abrj-173	293	39	vol	vol	NOUN
abrj-173	293	40	4	4	NUM
abrj-173	293	41	,	,	PUNCT
abrj-173	293	42	no	no	DET
abrj-173	293	43	3	3	NUM
abrj-173	293	44	,	,	PUNCT
abrj-173	293	45	pp.56	pp.56	NOUN
abrj-173	293	46	-64	-64	PUNCT
abrj-173	293	47	.	.	PUNCT
abrj-173	294	1	https://www.hose.vn)/	https://www.hose.vn)/	PROPN