id	sid	tid	token	lemma	pos
ajeer-232	1	1	asian	asian	PROPN
ajeer-232	1	2	journal	journal	PROPN
ajeer-232	1	3	of	of	ADP
ajeer-232	1	4	economics	economic	NOUN
ajeer-232	1	5	and	and	CCONJ
ajeer-232	1	6	empirical	empirical	ADJ
ajeer-232	1	7	research	research	NOUN
ajeer-232	1	8	vol	vol	NOUN
ajeer-232	1	9	.	.	PROPN
ajeer-232	2	1	4	4	NUM
ajeer-232	2	2	,	,	PUNCT
ajeer-232	2	3	no	no	INTJ
ajeer-232	2	4	.	.	NOUN
ajeer-232	2	5	2	2	NUM
ajeer-232	2	6	,	,	PUNCT
ajeer-232	2	7	68	68	NUM
ajeer-232	2	8	-	-	SYM
ajeer-232	2	9	74	74	NUM
ajeer-232	2	10	,	,	PUNCT
ajeer-232	2	11	2017	2017	NUM
ajeer-232	2	12	issn(e	issn(e	NOUN
ajeer-232	2	13	)	)	PUNCT
ajeer-232	2	14	2409	2409	NUM
ajeer-232	2	15	-	-	SYM
ajeer-232	2	16	2622/	2622/	NUM
ajeer-232	2	17	issn(p	issn(p	NOUN
ajeer-232	2	18	)	)	PUNCT
ajeer-232	2	19	2518	2518	NUM
ajeer-232	2	20	-	-	PUNCT
ajeer-232	2	21	010x	010x	ADJ
ajeer-232	2	22	doi	doi	NOUN
ajeer-232	2	23	:	:	PUNCT
ajeer-232	2	24	10.20448	10.20448	NUM
ajeer-232	2	25	/	/	SYM
ajeer-232	2	26	journal.501.2017.42.68.74	journal.501.2017.42.68.74	PROPN
ajeer-232	2	27	68	68	NUM
ajeer-232	2	28	assessment	assessment	NOUN
ajeer-232	2	29	of	of	ADP
ajeer-232	2	30	the	the	DET
ajeer-232	2	31	enterprise	enterprise	NOUN
ajeer-232	2	32	risk	risk	NOUN
ajeer-232	2	33	management	management	NOUN
ajeer-232	2	34	(	(	PUNCT
ajeer-232	2	35	erm	erm	PROPN
ajeer-232	2	36	)	)	PUNCT
ajeer-232	2	37	in	in	ADP
ajeer-232	2	38	the	the	DET
ajeer-232	2	39	nigerian	nigerian	ADJ
ajeer-232	2	40	banking	banking	NOUN
ajeer-232	2	41	industry	industry	NOUN
ajeer-232	3	1	chris	chris	PROPN
ajeer-232	3	2	o	o	PROPN
ajeer-232	3	3	udoka1	udoka1	PROPN
ajeer-232	3	4			PROPN
ajeer-232	3	5	akaninyene	akaninyene	VERB
ajeer-232	3	6	billy	billy	ADV
ajeer-232	3	7	orok2	orok2	PROPN
ajeer-232	3	8	(	(	PUNCT
ajeer-232	3	9			PROPN
ajeer-232	3	10	corresponding	correspond	VERB
ajeer-232	3	11	author	author	NOUN
ajeer-232	3	12	)	)	PUNCT
ajeer-232	4	1	1,2department	1,2department	NUM
ajeer-232	4	2	of	of	ADP
ajeer-232	4	3	banking	banking	NOUN
ajeer-232	4	4	and	and	CCONJ
ajeer-232	4	5	finance	finance	NOUN
ajeer-232	4	6	faculty	faculty	NOUN
ajeer-232	4	7	of	of	ADP
ajeer-232	4	8	management	management	PROPN
ajeer-232	4	9	sciences	sciences	PROPN
ajeer-232	4	10	university	university	PROPN
ajeer-232	4	11	of	of	ADP
ajeer-232	4	12	calabar	calabar	PROPN
ajeer-232	4	13	,	,	PUNCT
ajeer-232	4	14	nigeria	nigeria	PROPN
ajeer-232	4	15	abstract	abstract	ADV
ajeer-232	4	16	this	this	DET
ajeer-232	4	17	study	study	NOUN
ajeer-232	4	18	aimed	aim	VERB
ajeer-232	4	19	at	at	ADP
ajeer-232	4	20	evaluating	evaluate	VERB
ajeer-232	4	21	enterprise	enterprise	NOUN
ajeer-232	4	22	risk	risk	NOUN
ajeer-232	4	23	management	management	NOUN
ajeer-232	4	24	practice	practice	NOUN
ajeer-232	4	25	by	by	ADP
ajeer-232	4	26	deposit	deposit	NOUN
ajeer-232	4	27	money	money	NOUN
ajeer-232	4	28	banks	bank	NOUN
ajeer-232	4	29	in	in	ADP
ajeer-232	4	30	nigeria	nigeria	PROPN
ajeer-232	4	31	.	.	PUNCT
ajeer-232	5	1	evolving	evolve	VERB
ajeer-232	5	2	from	from	ADP
ajeer-232	5	3	the	the	DET
ajeer-232	5	4	research	research	NOUN
ajeer-232	5	5	were	be	AUX
ajeer-232	5	6	three	three	NUM
ajeer-232	5	7	specific	specific	ADJ
ajeer-232	5	8	objectives	objective	NOUN
ajeer-232	5	9	which	which	PRON
ajeer-232	5	10	were	be	AUX
ajeer-232	5	11	reconstructed	reconstruct	VERB
ajeer-232	5	12	into	into	ADP
ajeer-232	5	13	research	research	NOUN
ajeer-232	5	14	hypotheses	hypothesis	NOUN
ajeer-232	5	15	.	.	PUNCT
ajeer-232	6	1	the	the	DET
ajeer-232	6	2	hypotheses	hypothesis	NOUN
ajeer-232	6	3	investigated	investigate	VERB
ajeer-232	6	4	the	the	DET
ajeer-232	6	5	relationship	relationship	NOUN
ajeer-232	6	6	between	between	ADP
ajeer-232	6	7	objections	objection	NOUN
ajeer-232	6	8	and	and	CCONJ
ajeer-232	6	9	challenges	challenge	NOUN
ajeer-232	6	10	faced	face	VERB
ajeer-232	6	11	by	by	ADP
ajeer-232	6	12	nigerian	nigerian	ADJ
ajeer-232	6	13	banks	bank	NOUN
ajeer-232	6	14	,	,	PUNCT
ajeer-232	6	15	government	government	NOUN
ajeer-232	6	16	policy	policy	NOUN
ajeer-232	6	17	,	,	PUNCT
ajeer-232	6	18	risk	risk	NOUN
ajeer-232	6	19	and	and	CCONJ
ajeer-232	6	20	acceptance	acceptance	NOUN
ajeer-232	6	21	of	of	ADP
ajeer-232	6	22	enterprise	enterprise	NOUN
ajeer-232	6	23	risk	risk	NOUN
ajeer-232	6	24	management	management	NOUN
ajeer-232	6	25	by	by	ADP
ajeer-232	6	26	nigerian	nigerian	ADJ
ajeer-232	6	27	banks	bank	NOUN
ajeer-232	6	28	.	.	PUNCT
ajeer-232	7	1	the	the	DET
ajeer-232	7	2	study	study	NOUN
ajeer-232	7	3	utilized	utilize	VERB
ajeer-232	7	4	an	an	DET
ajeer-232	7	5	ex	ex	NOUN
ajeer-232	7	6	-	-	ADJ
ajeer-232	7	7	post	post	ADJ
ajeer-232	7	8	facto	facto	X
ajeer-232	7	9	design	design	NOUN
ajeer-232	7	10	.	.	PUNCT
ajeer-232	8	1	a	a	DET
ajeer-232	8	2	sample	sample	NOUN
ajeer-232	8	3	of	of	ADP
ajeer-232	8	4	374	374	NUM
ajeer-232	8	5	respondents	respondent	NOUN
ajeer-232	8	6	extracted	extract	VERB
ajeer-232	8	7	across	across	ADP
ajeer-232	8	8	six	six	NUM
ajeer-232	8	9	geopolitical	geopolitical	ADJ
ajeer-232	8	10	zones	zone	NOUN
ajeer-232	8	11	in	in	ADP
ajeer-232	8	12	nigeria	nigeria	PROPN
ajeer-232	8	13	responded	respond	VERB
ajeer-232	8	14	to	to	ADP
ajeer-232	8	15	a	a	DET
ajeer-232	8	16	re	re	ADJ
ajeer-232	8	17	-	-	VERB
ajeer-232	8	18	validated	validated	ADJ
ajeer-232	8	19	5	5	NUM
ajeer-232	8	20	points	point	NOUN
ajeer-232	8	21	likert	likert	ADJ
ajeer-232	8	22	scale	scale	NOUN
ajeer-232	8	23	questionnaire	questionnaire	NOUN
ajeer-232	8	24	.	.	PUNCT
ajeer-232	9	1	data	datum	NOUN
ajeer-232	9	2	extracted	extract	VERB
ajeer-232	9	3	from	from	ADP
ajeer-232	9	4	the	the	DET
ajeer-232	9	5	collection	collection	NOUN
ajeer-232	9	6	was	be	AUX
ajeer-232	9	7	evaluated	evaluate	VERB
ajeer-232	9	8	using	use	VERB
ajeer-232	9	9	ordinary	ordinary	ADJ
ajeer-232	9	10	least	least	ADJ
ajeer-232	9	11	square	square	ADJ
ajeer-232	9	12	ols	ol	NOUN
ajeer-232	9	13	regression	regression	NOUN
ajeer-232	9	14	analysis	analysis	NOUN
ajeer-232	9	15	.	.	PUNCT
ajeer-232	10	1	the	the	DET
ajeer-232	10	2	study	study	NOUN
ajeer-232	10	3	revealed	reveal	VERB
ajeer-232	10	4	that	that	SCONJ
ajeer-232	10	5	various	various	ADJ
ajeer-232	10	6	challenges	challenge	NOUN
ajeer-232	10	7	of	of	ADP
ajeer-232	10	8	practicing	practice	VERB
ajeer-232	10	9	banks	bank	NOUN
ajeer-232	10	10	significantly	significantly	ADV
ajeer-232	10	11	influences	influence	VERB
ajeer-232	10	12	the	the	DET
ajeer-232	10	13	level	level	NOUN
ajeer-232	10	14	of	of	ADP
ajeer-232	10	15	acceptance	acceptance	NOUN
ajeer-232	10	16	and	and	CCONJ
ajeer-232	10	17	implementation	implementation	NOUN
ajeer-232	10	18	of	of	ADP
ajeer-232	10	19	erm	erm	PROPN
ajeer-232	10	20	in	in	ADP
ajeer-232	10	21	nigeria	nigeria	PROPN
ajeer-232	10	22	,	,	PUNCT
ajeer-232	10	23	the	the	DET
ajeer-232	10	24	government	government	NOUN
ajeer-232	10	25	policies	policy	NOUN
ajeer-232	10	26	on	on	ADP
ajeer-232	10	27	erm	erm	PROPN
ajeer-232	10	28	has	have	VERB
ajeer-232	10	29	a	a	DET
ajeer-232	10	30	direct	direct	ADJ
ajeer-232	10	31	and	and	CCONJ
ajeer-232	10	32	significant	significant	ADJ
ajeer-232	10	33	relationship	relationship	NOUN
ajeer-232	10	34	on	on	ADP
ajeer-232	10	35	the	the	DET
ajeer-232	10	36	practice	practice	NOUN
ajeer-232	10	37	of	of	ADP
ajeer-232	10	38	erm	erm	PROPN
ajeer-232	10	39	by	by	ADP
ajeer-232	10	40	players	player	NOUN
ajeer-232	10	41	in	in	ADP
ajeer-232	10	42	the	the	DET
ajeer-232	10	43	industry	industry	NOUN
ajeer-232	10	44	and	and	CCONJ
ajeer-232	10	45	that	that	SCONJ
ajeer-232	10	46	the	the	DET
ajeer-232	10	47	practice	practice	NOUN
ajeer-232	10	48	of	of	ADP
ajeer-232	10	49	erm	erm	PROPN
ajeer-232	10	50	has	have	AUX
ajeer-232	10	51	positively	positively	ADV
ajeer-232	10	52	influenced	influence	VERB
ajeer-232	10	53	the	the	DET
ajeer-232	10	54	performance	performance	NOUN
ajeer-232	10	55	of	of	ADP
ajeer-232	10	56	the	the	DET
ajeer-232	10	57	nigerian	nigerian	ADJ
ajeer-232	10	58	banks	bank	NOUN
ajeer-232	10	59	that	that	PRON
ajeer-232	10	60	have	have	AUX
ajeer-232	10	61	accepted	accept	VERB
ajeer-232	10	62	and	and	CCONJ
ajeer-232	10	63	implemented	implement	VERB
ajeer-232	10	64	erm	erm	PROPN
ajeer-232	10	65	.	.	PUNCT
ajeer-232	11	1	the	the	DET
ajeer-232	11	2	study	study	NOUN
ajeer-232	11	3	recommended	recommend	VERB
ajeer-232	11	4	that	that	DET
ajeer-232	11	5	apex	apex	NOUN
ajeer-232	11	6	institution	institution	NOUN
ajeer-232	11	7	should	should	AUX
ajeer-232	11	8	devise	devise	VERB
ajeer-232	11	9	a	a	DET
ajeer-232	11	10	strategic	strategic	ADJ
ajeer-232	11	11	plan	plan	NOUN
ajeer-232	11	12	and	and	CCONJ
ajeer-232	11	13	framework	framework	NOUN
ajeer-232	11	14	to	to	PART
ajeer-232	11	15	help	help	VERB
ajeer-232	11	16	banks	bank	NOUN
ajeer-232	11	17	in	in	ADP
ajeer-232	11	18	the	the	DET
ajeer-232	11	19	implementation	implementation	NOUN
ajeer-232	11	20	of	of	ADP
ajeer-232	11	21	enterprise	enterprise	NOUN
ajeer-232	11	22	risk	risk	NOUN
ajeer-232	11	23	management	management	NOUN
ajeer-232	11	24	since	since	SCONJ
ajeer-232	11	25	it	it	PRON
ajeer-232	11	26	has	have	AUX
ajeer-232	11	27	been	be	AUX
ajeer-232	11	28	adjudged	adjudge	VERB
ajeer-232	11	29	to	to	PART
ajeer-232	11	30	be	be	AUX
ajeer-232	11	31	the	the	DET
ajeer-232	11	32	industry	industry	NOUN
ajeer-232	11	33	best	good	ADJ
ajeer-232	11	34	practice	practice	NOUN
ajeer-232	11	35	in	in	ADP
ajeer-232	11	36	line	line	NOUN
ajeer-232	11	37	with	with	ADP
ajeer-232	11	38	basel	basel	PROPN
ajeer-232	11	39	iii	iii	PROPN
ajeer-232	11	40	accord	accord	NOUN
ajeer-232	11	41	.	.	PUNCT
ajeer-232	12	1	keywords	keyword	NOUN
ajeer-232	12	2	:	:	PUNCT
ajeer-232	12	3	enterprise	enterprise	NOUN
ajeer-232	12	4	risk	risk	NOUN
ajeer-232	12	5	management	management	NOUN
ajeer-232	12	6	,	,	PUNCT
ajeer-232	12	7	government	government	NOUN
ajeer-232	12	8	policy	policy	NOUN
ajeer-232	12	9	,	,	PUNCT
ajeer-232	12	10	challenges	challenge	NOUN
ajeer-232	12	11	faced	face	VERB
ajeer-232	12	12	by	by	ADP
ajeer-232	12	13	banks	bank	NOUN
ajeer-232	12	14	adoption	adoption	NOUN
ajeer-232	12	15	of	of	ADP
ajeer-232	12	16	enterprise	enterprise	NOUN
ajeer-232	12	17	risk	risk	NOUN
ajeer-232	12	18	management	management	NOUN
ajeer-232	12	19	.	.	PUNCT
ajeer-232	13	1	citation	citation	NOUN
ajeer-232	13	2	|	|	ADV
ajeer-232	13	3	chris	chris	PROPN
ajeer-232	13	4	o	o	PROPN
ajeer-232	13	5	udoka	udoka	VERB
ajeer-232	13	6	;	;	PUNCT
ajeer-232	13	7	akaninyene	akaninyene	VERB
ajeer-232	13	8	billy	billy	PROPN
ajeer-232	13	9	orok	orok	PROPN
ajeer-232	13	10	(	(	PUNCT
ajeer-232	13	11	2017	2017	NUM
ajeer-232	13	12	)	)	PUNCT
ajeer-232	13	13	.	.	PUNCT
ajeer-232	14	1	assessment	assessment	NOUN
ajeer-232	14	2	of	of	ADP
ajeer-232	14	3	the	the	DET
ajeer-232	14	4	enterprise	enterprise	NOUN
ajeer-232	14	5	risk	risk	NOUN
ajeer-232	14	6	management	management	NOUN
ajeer-232	14	7	(	(	PUNCT
ajeer-232	14	8	erm	erm	PROPN
ajeer-232	14	9	)	)	PUNCT
ajeer-232	14	10	in	in	ADP
ajeer-232	14	11	the	the	DET
ajeer-232	14	12	nigerian	nigerian	ADJ
ajeer-232	14	13	banking	banking	NOUN
ajeer-232	14	14	industry	industry	NOUN
ajeer-232	14	15	.	.	PUNCT
ajeer-232	15	1	asian	asian	ADJ
ajeer-232	15	2	journal	journal	PROPN
ajeer-232	15	3	of	of	ADP
ajeer-232	15	4	economics	economic	NOUN
ajeer-232	15	5	and	and	CCONJ
ajeer-232	15	6	empirical	empirical	ADJ
ajeer-232	15	7	research	research	NOUN
ajeer-232	15	8	,	,	PUNCT
ajeer-232	15	9	4(2	4(2	NUM
ajeer-232	15	10	):	):	PUNCT
ajeer-232	15	11	68	68	NUM
ajeer-232	15	12	-	-	SYM
ajeer-232	15	13	74	74	NUM
ajeer-232	15	14	.	.	PUNCT
ajeer-232	16	1	history	history	NOUN
ajeer-232	16	2	:	:	PUNCT
ajeer-232	16	3	received	receive	VERB
ajeer-232	16	4	:	:	PUNCT
ajeer-232	16	5	8	8	NUM
ajeer-232	16	6	december	december	PROPN
ajeer-232	16	7	2015	2015	NUM
ajeer-232	16	8	revised	revise	VERB
ajeer-232	16	9	:	:	PUNCT
ajeer-232	16	10	10	10	NUM
ajeer-232	16	11	january	january	PROPN
ajeer-232	16	12	2017	2017	NUM
ajeer-232	16	13	accepted	accept	VERB
ajeer-232	16	14	:	:	PUNCT
ajeer-232	16	15	20	20	NUM
ajeer-232	16	16	september	september	PROPN
ajeer-232	16	17	2017	2017	NUM
ajeer-232	16	18	published	publish	VERB
ajeer-232	16	19	:	:	PUNCT
ajeer-232	16	20	21	21	NUM
ajeer-232	16	21	october	october	PROPN
ajeer-232	16	22	2017	2017	NUM
ajeer-232	16	23	licensed	license	VERB
ajeer-232	16	24	:	:	PUNCT
ajeer-232	16	25	this	this	DET
ajeer-232	16	26	work	work	NOUN
ajeer-232	16	27	is	be	AUX
ajeer-232	16	28	licensed	license	VERB
ajeer-232	16	29	under	under	ADP
ajeer-232	16	30	a	a	DET
ajeer-232	16	31	creative	creative	ADJ
ajeer-232	16	32	commons	common	NOUN
ajeer-232	16	33	attribution	attribution	NOUN
ajeer-232	16	34	3.0	3.0	NUM
ajeer-232	16	35	license	license	NOUN
ajeer-232	16	36	publisher	publisher	NOUN
ajeer-232	16	37	:	:	PUNCT
ajeer-232	16	38	asian	asian	ADJ
ajeer-232	16	39	online	online	PROPN
ajeer-232	16	40	journal	journal	PROPN
ajeer-232	16	41	publishing	publishing	NOUN
ajeer-232	16	42	group	group	NOUN
ajeer-232	16	43	contribution	contribution	NOUN
ajeer-232	16	44	/	/	SYM
ajeer-232	16	45	acknowledgement	acknowledgement	NOUN
ajeer-232	16	46	:	:	PUNCT
ajeer-232	16	47	both	both	DET
ajeer-232	16	48	authors	author	NOUN
ajeer-232	16	49	contributed	contribute	VERB
ajeer-232	16	50	to	to	ADP
ajeer-232	16	51	the	the	DET
ajeer-232	16	52	conception	conception	NOUN
ajeer-232	16	53	and	and	CCONJ
ajeer-232	16	54	design	design	NOUN
ajeer-232	16	55	of	of	ADP
ajeer-232	16	56	the	the	DET
ajeer-232	16	57	study	study	NOUN
ajeer-232	16	58	.	.	PUNCT
ajeer-232	17	1	funding	funding	NOUN
ajeer-232	17	2	:	:	PUNCT
ajeer-232	17	3	this	this	DET
ajeer-232	17	4	study	study	NOUN
ajeer-232	17	5	received	receive	VERB
ajeer-232	17	6	no	no	DET
ajeer-232	17	7	specific	specific	ADJ
ajeer-232	17	8	financial	financial	ADJ
ajeer-232	17	9	support	support	NOUN
ajeer-232	17	10	.	.	PUNCT
ajeer-232	18	1	competing	compete	VERB
ajeer-232	18	2	interests	interest	NOUN
ajeer-232	18	3	:	:	PUNCT
ajeer-232	18	4	the	the	DET
ajeer-232	18	5	authors	author	NOUN
ajeer-232	18	6	declare	declare	VERB
ajeer-232	18	7	that	that	SCONJ
ajeer-232	18	8	they	they	PRON
ajeer-232	18	9	have	have	VERB
ajeer-232	18	10	no	no	DET
ajeer-232	18	11	conflict	conflict	NOUN
ajeer-232	18	12	of	of	ADP
ajeer-232	18	13	interests	interest	NOUN
ajeer-232	18	14	.	.	PUNCT
ajeer-232	19	1	transparency	transparency	NOUN
ajeer-232	19	2	:	:	PUNCT
ajeer-232	19	3	the	the	DET
ajeer-232	19	4	authors	author	NOUN
ajeer-232	19	5	confirm	confirm	VERB
ajeer-232	19	6	that	that	SCONJ
ajeer-232	19	7	the	the	DET
ajeer-232	19	8	manuscript	manuscript	NOUN
ajeer-232	19	9	is	be	AUX
ajeer-232	19	10	an	an	DET
ajeer-232	19	11	honest	honest	ADJ
ajeer-232	19	12	,	,	PUNCT
ajeer-232	19	13	accurate	accurate	ADJ
ajeer-232	19	14	,	,	PUNCT
ajeer-232	19	15	and	and	CCONJ
ajeer-232	19	16	transparent	transparent	ADJ
ajeer-232	19	17	account	account	NOUN
ajeer-232	19	18	of	of	ADP
ajeer-232	19	19	the	the	DET
ajeer-232	19	20	study	study	NOUN
ajeer-232	19	21	was	be	AUX
ajeer-232	19	22	reported	report	VERB
ajeer-232	19	23	;	;	PUNCT
ajeer-232	19	24	that	that	SCONJ
ajeer-232	19	25	no	no	DET
ajeer-232	19	26	vital	vital	ADJ
ajeer-232	19	27	features	feature	NOUN
ajeer-232	19	28	of	of	ADP
ajeer-232	19	29	the	the	DET
ajeer-232	19	30	study	study	NOUN
ajeer-232	19	31	have	have	AUX
ajeer-232	19	32	been	be	AUX
ajeer-232	19	33	omitted	omit	VERB
ajeer-232	19	34	;	;	PUNCT
ajeer-232	19	35	and	and	CCONJ
ajeer-232	19	36	that	that	SCONJ
ajeer-232	19	37	any	any	DET
ajeer-232	19	38	discrepancies	discrepancy	NOUN
ajeer-232	19	39	from	from	ADP
ajeer-232	19	40	the	the	DET
ajeer-232	19	41	study	study	NOUN
ajeer-232	19	42	as	as	SCONJ
ajeer-232	19	43	planned	plan	VERB
ajeer-232	19	44	have	have	AUX
ajeer-232	19	45	been	be	AUX
ajeer-232	19	46	explained	explain	VERB
ajeer-232	19	47	.	.	PUNCT
ajeer-232	20	1	ethical	ethical	ADJ
ajeer-232	20	2	:	:	PUNCT
ajeer-232	20	3	this	this	DET
ajeer-232	20	4	study	study	NOUN
ajeer-232	20	5	follows	follow	VERB
ajeer-232	20	6	all	all	DET
ajeer-232	20	7	ethical	ethical	ADJ
ajeer-232	20	8	practices	practice	NOUN
ajeer-232	20	9	during	during	ADP
ajeer-232	20	10	writing	writing	NOUN
ajeer-232	20	11	.	.	PUNCT
ajeer-232	21	1	contents	content	NOUN
ajeer-232	21	2	1	1	NUM
ajeer-232	21	3	.	.	PUNCT
ajeer-232	22	1	introduction	introduction	NOUN
ajeer-232	22	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajeer-232	23	1	69	69	NUM
ajeer-232	23	2	2	2	NUM
ajeer-232	23	3	.	.	PUNCT
ajeer-232	23	4	literature	literature	NOUN
ajeer-232	23	5	review	review	PROPN
ajeer-232	23	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajeer-232	23	7	69	69	NUM
ajeer-232	23	8	3	3	NUM
ajeer-232	23	9	.	.	PUNCT
ajeer-232	23	10	research	research	NOUN
ajeer-232	23	11	methodology	methodology	NOUN
ajeer-232	23	12	...................................................................................................................................................................	...................................................................................................................................................................	PROPN
ajeer-232	24	1	71	71	NUM
ajeer-232	24	2	4	4	NUM
ajeer-232	24	3	.	.	PUNCT
ajeer-232	24	4	data	datum	NOUN
ajeer-232	24	5	presentation	presentation	NOUN
ajeer-232	24	6	and	and	CCONJ
ajeer-232	24	7	data	datum	NOUN
ajeer-232	24	8	analysis	analysis	NOUN
ajeer-232	24	9	..........................................................................................................................................	..........................................................................................................................................	PUNCT
ajeer-232	24	10	71	71	NUM
ajeer-232	24	11	5	5	NUM
ajeer-232	24	12	.	.	PUNCT
ajeer-232	25	1	summary	summary	NOUN
ajeer-232	25	2	of	of	ADP
ajeer-232	25	3	finding	finding	NOUN
ajeer-232	25	4	,	,	PUNCT
ajeer-232	25	5	conclusion	conclusion	NOUN
ajeer-232	25	6	and	and	CCONJ
ajeer-232	25	7	recommendations	recommendation	NOUN
ajeer-232	25	8	.......................................................................................................	.......................................................................................................	VERB
ajeer-232	26	1	73	73	NUM
ajeer-232	26	2	references	reference	NOUN
ajeer-232	26	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	VERB
ajeer-232	27	1	73	73	NUM
ajeer-232	27	2	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajeer-232	27	3	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajeer-232	27	4	https://orcid.org/orcid-search/quick-search?searchquery=chris	https://orcid.org/orcid-search/quick-search?searchquery=chris	NOUN
ajeer-232	27	5	o	o	NOUN
ajeer-232	27	6	udoka	udoka	ADJ
ajeer-232	27	7	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	ADV
ajeer-232	27	8	billy	billy	ADV
ajeer-232	27	9	orok	orok	PROPN
ajeer-232	28	1	https://orcid.org/orcid-search/quick-search?searchquery=chris	https://orcid.org/orcid-search/quick-search?searchquery=chris	NOUN
ajeer-232	28	2	o	o	NOUN
ajeer-232	28	3	udoka	udoka	ADJ
ajeer-232	28	4	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	ADV
ajeer-232	28	5	billy	billy	ADV
ajeer-232	28	6	orok	orok	PROPN
ajeer-232	29	1	https://orcid.org/orcid-search/quick-search?searchquery=chris	https://orcid.org/orcid-search/quick-search?searchquery=chris	NOUN
ajeer-232	29	2	o	o	NOUN
ajeer-232	29	3	udoka	udoka	ADJ
ajeer-232	29	4	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	https://orcid.org/orcid-search/quick-search?searchquery=akaninyene	ADV
ajeer-232	29	5	billy	billy	ADV
ajeer-232	29	6	orok	orok	PROPN
ajeer-232	29	7	asian	asian	ADJ
ajeer-232	29	8	journal	journal	PROPN
ajeer-232	29	9	of	of	ADP
ajeer-232	29	10	economics	economic	NOUN
ajeer-232	29	11	and	and	CCONJ
ajeer-232	29	12	empirical	empirical	ADJ
ajeer-232	29	13	research	research	NOUN
ajeer-232	29	14	,	,	PUNCT
ajeer-232	29	15	2017	2017	NUM
ajeer-232	29	16	,	,	PUNCT
ajeer-232	29	17	4(2	4(2	NUM
ajeer-232	29	18	):	):	PUNCT
ajeer-232	29	19	68	68	NUM
ajeer-232	29	20	-	-	SYM
ajeer-232	29	21	74	74	NUM
ajeer-232	29	22	69	69	NUM
ajeer-232	29	23	1	1	NUM
ajeer-232	29	24	.	.	PUNCT
ajeer-232	30	1	introduction	introduction	NOUN
ajeer-232	30	2	managing	manage	VERB
ajeer-232	30	3	risk	risk	NOUN
ajeer-232	30	4	is	be	AUX
ajeer-232	30	5	important	important	ADJ
ajeer-232	30	6	function	function	NOUN
ajeer-232	30	7	for	for	ADP
ajeer-232	30	8	business	business	NOUN
ajeer-232	30	9	organisations	organisation	NOUN
ajeer-232	30	10	dealing	deal	VERB
ajeer-232	30	11	with	with	ADP
ajeer-232	30	12	money	money	NOUN
ajeer-232	30	13	,	,	PUNCT
ajeer-232	30	14	which	which	PRON
ajeer-232	30	15	includes	include	VERB
ajeer-232	30	16	banks	bank	NOUN
ajeer-232	30	17	and	and	CCONJ
ajeer-232	30	18	insurance	insurance	NOUN
ajeer-232	30	19	firms	firm	NOUN
ajeer-232	30	20	.	.	PUNCT
ajeer-232	31	1	the	the	DET
ajeer-232	31	2	complications	complication	NOUN
ajeer-232	31	3	arises	arise	VERB
ajeer-232	31	4	from	from	ADP
ajeer-232	31	5	the	the	DET
ajeer-232	31	6	evaluation	evaluation	NOUN
ajeer-232	31	7	of	of	ADP
ajeer-232	31	8	the	the	DET
ajeer-232	31	9	future	future	ADJ
ajeer-232	31	10	outcome	outcome	NOUN
ajeer-232	31	11	of	of	ADP
ajeer-232	31	12	monetary	monetary	ADJ
ajeer-232	31	13	investments	investment	NOUN
ajeer-232	31	14	and	and	CCONJ
ajeer-232	31	15	underwriting	underwriting	NOUN
ajeer-232	31	16	of	of	ADP
ajeer-232	31	17	such	such	ADJ
ajeer-232	31	18	investments	investment	NOUN
ajeer-232	31	19	over	over	ADP
ajeer-232	31	20	time	time	NOUN
ajeer-232	31	21	.	.	PUNCT
ajeer-232	32	1	these	these	DET
ajeer-232	32	2	variations	variation	NOUN
ajeer-232	32	3	must	must	AUX
ajeer-232	32	4	be	be	AUX
ajeer-232	32	5	managed	manage	VERB
ajeer-232	32	6	purposely	purposely	ADV
ajeer-232	32	7	in	in	ADP
ajeer-232	32	8	order	order	NOUN
ajeer-232	32	9	to	to	PART
ajeer-232	32	10	minimize	minimize	VERB
ajeer-232	32	11	or	or	CCONJ
ajeer-232	32	12	completely	completely	ADV
ajeer-232	32	13	eliminate	eliminate	VERB
ajeer-232	32	14	losses	loss	NOUN
ajeer-232	32	15	.	.	PUNCT
ajeer-232	33	1	theories	theory	NOUN
ajeer-232	33	2	relating	relate	VERB
ajeer-232	33	3	to	to	ADP
ajeer-232	33	4	management	management	NOUN
ajeer-232	33	5	of	of	ADP
ajeer-232	33	6	risk	risk	NOUN
ajeer-232	33	7	in	in	ADP
ajeer-232	33	8	corporate	corporate	ADJ
ajeer-232	33	9	firm	firm	ADJ
ajeer-232	33	10	advocates	advocate	NOUN
ajeer-232	33	11	value	value	VERB
ajeer-232	33	12	addition	addition	NOUN
ajeer-232	33	13	to	to	ADP
ajeer-232	33	14	firms	firm	NOUN
ajeer-232	33	15	,	,	PUNCT
ajeer-232	33	16	through	through	ADP
ajeer-232	33	17	risk	risk	NOUN
ajeer-232	33	18	management	management	NOUN
ajeer-232	33	19	practices	practice	NOUN
ajeer-232	33	20	(	(	PUNCT
ajeer-232	33	21	klimczak	klimczak	NOUN
ajeer-232	33	22	,	,	PUNCT
ajeer-232	33	23	2007	2007	NUM
ajeer-232	33	24	)	)	PUNCT
ajeer-232	33	25	.	.	PUNCT
ajeer-232	34	1	again	again	ADV
ajeer-232	34	2	,	,	PUNCT
ajeer-232	34	3	devastating	devastating	ADJ
ajeer-232	34	4	economic	economic	ADJ
ajeer-232	34	5	and	and	CCONJ
ajeer-232	34	6	financial	financial	ADJ
ajeer-232	34	7	crises	crisis	NOUN
ajeer-232	34	8	in	in	ADP
ajeer-232	34	9	the	the	DET
ajeer-232	34	10	world	world	NOUN
ajeer-232	34	11	has	have	AUX
ajeer-232	34	12	demonstrated	demonstrate	VERB
ajeer-232	34	13	the	the	DET
ajeer-232	34	14	importance	importance	NOUN
ajeer-232	34	15	of	of	ADP
ajeer-232	34	16	risk	risk	NOUN
ajeer-232	34	17	management	management	NOUN
ajeer-232	34	18	to	to	ADP
ajeer-232	34	19	corporations	corporation	NOUN
ajeer-232	34	20	and	and	CCONJ
ajeer-232	34	21	financial	financial	ADJ
ajeer-232	34	22	regulators	regulator	NOUN
ajeer-232	34	23	globally	globally	ADV
ajeer-232	34	24	.	.	PUNCT
ajeer-232	35	1	this	this	PRON
ajeer-232	35	2	can	can	AUX
ajeer-232	35	3	be	be	AUX
ajeer-232	35	4	inferred	infer	VERB
ajeer-232	35	5	from	from	ADP
ajeer-232	35	6	the	the	DET
ajeer-232	35	7	1772	1772	NUM
ajeer-232	35	8	credit	credit	NOUN
ajeer-232	35	9	crises	crisis	NOUN
ajeer-232	35	10	triggered	trigger	VERB
ajeer-232	35	11	from	from	ADP
ajeer-232	35	12	scotland	scotland	NOUN
ajeer-232	35	13	,	,	PUNCT
ajeer-232	35	14	spreading	spread	VERB
ajeer-232	35	15	across	across	ADP
ajeer-232	35	16	europe	europe	PROPN
ajeer-232	35	17	to	to	ADP
ajeer-232	35	18	america	america	PROPN
ajeer-232	35	19	resulting	result	VERB
ajeer-232	35	20	in	in	ADP
ajeer-232	35	21	boston	boston	PROPN
ajeer-232	35	22	tea	tea	PROPN
ajeer-232	35	23	party	party	PROPN
ajeer-232	35	24	protest	protest	NOUN
ajeer-232	35	25	and	and	CCONJ
ajeer-232	35	26	a	a	DET
ajeer-232	35	27	revolution	revolution	NOUN
ajeer-232	35	28	in	in	ADP
ajeer-232	35	29	america	america	PROPN
ajeer-232	35	30	.	.	PUNCT
ajeer-232	36	1	also	also	ADV
ajeer-232	36	2	devastating	devastating	ADJ
ajeer-232	36	3	was	be	AUX
ajeer-232	36	4	the	the	DET
ajeer-232	36	5	wall	wall	PROPN
ajeer-232	36	6	street	street	PROPN
ajeer-232	36	7	crash	crash	NOUN
ajeer-232	36	8	of	of	ADP
ajeer-232	36	9	1929	1929	NUM
ajeer-232	36	10	that	that	PRON
ajeer-232	36	11	ignited	ignite	VERB
ajeer-232	36	12	the	the	DET
ajeer-232	36	13	great	great	ADJ
ajeer-232	36	14	depression	depression	NOUN
ajeer-232	36	15	peaking	peak	VERB
ajeer-232	36	16	in	in	ADP
ajeer-232	36	17	1933	1933	NUM
ajeer-232	36	18	.	.	PUNCT
ajeer-232	37	1	of	of	ADP
ajeer-232	37	2	course	course	NOUN
ajeer-232	37	3	,	,	PUNCT
ajeer-232	37	4	the	the	DET
ajeer-232	37	5	most	most	ADV
ajeer-232	37	6	recent	recent	ADJ
ajeer-232	37	7	is	be	AUX
ajeer-232	37	8	the	the	DET
ajeer-232	37	9	financial	financial	ADJ
ajeer-232	37	10	crises	crisis	NOUN
ajeer-232	37	11	of	of	ADP
ajeer-232	37	12	2007	2007	NUM
ajeer-232	37	13	2008	2008	NUM
ajeer-232	37	14	that	that	PRON
ajeer-232	37	15	culminated	culminate	VERB
ajeer-232	37	16	in	in	ADP
ajeer-232	37	17	the	the	DET
ajeer-232	37	18	collapse	collapse	NOUN
ajeer-232	37	19	of	of	ADP
ajeer-232	37	20	major	major	ADJ
ajeer-232	37	21	financial	financial	ADJ
ajeer-232	37	22	institutions	institution	NOUN
ajeer-232	37	23	.	.	PUNCT
ajeer-232	38	1	recently	recently	ADV
ajeer-232	38	2	,	,	PUNCT
ajeer-232	38	3	risk	risk	NOUN
ajeer-232	38	4	governance	governance	NOUN
ajeer-232	38	5	is	be	AUX
ajeer-232	38	6	seen	see	VERB
ajeer-232	38	7	as	as	ADP
ajeer-232	38	8	pivotal	pivotal	ADJ
ajeer-232	38	9	to	to	ADP
ajeer-232	38	10	bank	bank	NOUN
ajeer-232	38	11	management	management	NOUN
ajeer-232	38	12	evidently	evidently	ADV
ajeer-232	38	13	with	with	ADP
ajeer-232	38	14	more	more	ADJ
ajeer-232	38	15	emphasis	emphasis	NOUN
ajeer-232	38	16	being	be	AUX
ajeer-232	38	17	placed	place	VERB
ajeer-232	38	18	on	on	ADP
ajeer-232	38	19	senior	senior	ADJ
ajeer-232	38	20	executives	executive	NOUN
ajeer-232	38	21	and	and	CCONJ
ajeer-232	38	22	management	management	NOUN
ajeer-232	38	23	.	.	PUNCT
ajeer-232	39	1	it	it	PRON
ajeer-232	39	2	is	be	AUX
ajeer-232	39	3	however	however	ADV
ajeer-232	39	4	,	,	PUNCT
ajeer-232	39	5	still	still	ADV
ajeer-232	39	6	farfetched	farfetche	VERB
ajeer-232	39	7	with	with	ADP
ajeer-232	39	8	banks	bank	NOUN
ajeer-232	39	9	as	as	SCONJ
ajeer-232	39	10	new	new	ADJ
ajeer-232	39	11	structures	structure	NOUN
ajeer-232	39	12	are	be	AUX
ajeer-232	39	13	envisaged	envisage	VERB
ajeer-232	39	14	and	and	CCONJ
ajeer-232	39	15	processes	process	NOUN
ajeer-232	39	16	evaluated	evaluate	VERB
ajeer-232	39	17	in	in	ADP
ajeer-232	39	18	this	this	DET
ajeer-232	39	19	direction	direction	NOUN
ajeer-232	39	20	.	.	PUNCT
ajeer-232	40	1	again	again	ADV
ajeer-232	40	2	new	new	ADJ
ajeer-232	40	3	tools	tool	NOUN
ajeer-232	40	4	of	of	ADP
ajeer-232	40	5	risk	risk	NOUN
ajeer-232	40	6	management	management	NOUN
ajeer-232	40	7	is	be	AUX
ajeer-232	40	8	advanced	advanced	ADJ
ajeer-232	40	9	and	and	CCONJ
ajeer-232	40	10	problematic	problematic	ADJ
ajeer-232	40	11	areas	area	NOUN
ajeer-232	40	12	is	be	AUX
ajeer-232	40	13	still	still	ADV
ajeer-232	40	14	evident	evident	ADJ
ajeer-232	40	15	.	.	PUNCT
ajeer-232	41	1	with	with	ADP
ajeer-232	41	2	the	the	DET
ajeer-232	41	3	trend	trend	NOUN
ajeer-232	41	4	of	of	ADP
ajeer-232	41	5	renewed	renew	VERB
ajeer-232	41	6	focus	focus	NOUN
ajeer-232	41	7	,	,	PUNCT
ajeer-232	41	8	it	it	PRON
ajeer-232	41	9	could	could	AUX
ajeer-232	41	10	have	have	AUX
ajeer-232	41	11	been	be	AUX
ajeer-232	41	12	expected	expect	VERB
ajeer-232	41	13	that	that	SCONJ
ajeer-232	41	14	considerable	considerable	ADJ
ajeer-232	41	15	investments	investment	NOUN
ajeer-232	41	16	in	in	ADP
ajeer-232	41	17	risk	risk	NOUN
ajeer-232	41	18	management	management	NOUN
ajeer-232	41	19	will	will	AUX
ajeer-232	41	20	yield	yield	VERB
ajeer-232	41	21	advanced	advanced	ADJ
ajeer-232	41	22	results	result	NOUN
ajeer-232	41	23	.	.	PUNCT
ajeer-232	42	1	this	this	PRON
ajeer-232	42	2	is	be	AUX
ajeer-232	42	3	not	not	PART
ajeer-232	42	4	so	so	ADV
ajeer-232	42	5	with	with	ADP
ajeer-232	42	6	the	the	DET
ajeer-232	42	7	perceived	perceive	VERB
ajeer-232	42	8	challenges	challenge	NOUN
ajeer-232	42	9	of	of	ADP
ajeer-232	42	10	information	information	NOUN
ajeer-232	42	11	gathering	gathering	NOUN
ajeer-232	42	12	and	and	CCONJ
ajeer-232	42	13	technological	technological	ADJ
ajeer-232	42	14	advancement	advancement	NOUN
ajeer-232	42	15	.	.	PUNCT
ajeer-232	43	1	some	some	DET
ajeer-232	43	2	professionals	professional	NOUN
ajeer-232	43	3	in	in	ADP
ajeer-232	43	4	the	the	DET
ajeer-232	43	5	discipline	discipline	NOUN
ajeer-232	43	6	of	of	ADP
ajeer-232	43	7	risk	risk	NOUN
ajeer-232	43	8	management	management	NOUN
ajeer-232	43	9	surmise	surmise	VERB
ajeer-232	43	10	that	that	SCONJ
ajeer-232	43	11	financial	financial	ADJ
ajeer-232	43	12	crisis	crisis	NOUN
ajeer-232	43	13	emanated	emanate	VERB
ajeer-232	43	14	from	from	ADP
ajeer-232	43	15	the	the	DET
ajeer-232	43	16	failure	failure	NOUN
ajeer-232	43	17	of	of	ADP
ajeer-232	43	18	the	the	DET
ajeer-232	43	19	corporate	corporate	ADJ
ajeer-232	43	20	world	world	NOUN
ajeer-232	43	21	to	to	PART
ajeer-232	43	22	embrace	embrace	VERB
ajeer-232	43	23	erm	erm	NOUN
ajeer-232	43	24	globally	globally	ADV
ajeer-232	43	25	,	,	PUNCT
ajeer-232	43	26	suggesting	suggest	VERB
ajeer-232	43	27	that	that	SCONJ
ajeer-232	43	28	the	the	DET
ajeer-232	43	29	acceptance	acceptance	NOUN
ajeer-232	43	30	and	and	CCONJ
ajeer-232	43	31	implementation	implementation	NOUN
ajeer-232	43	32	of	of	ADP
ajeer-232	43	33	erm	erm	PROPN
ajeer-232	43	34	may	may	AUX
ajeer-232	43	35	forestall	forestall	VERB
ajeer-232	43	36	reoccurrence	reoccurrence	NOUN
ajeer-232	43	37	(	(	PUNCT
ajeer-232	43	38	senior	senior	ADJ
ajeer-232	43	39	supervisors	supervisor	NOUN
ajeer-232	43	40	group	group	NOUN
ajeer-232	43	41	,	,	PUNCT
ajeer-232	43	42	2009	2009	NUM
ajeer-232	43	43	)	)	PUNCT
ajeer-232	43	44	.	.	PUNCT
ajeer-232	44	1	recent	recent	ADJ
ajeer-232	44	2	years	year	NOUN
ajeer-232	44	3	has	have	AUX
ajeer-232	44	4	witnessed	witness	VERB
ajeer-232	44	5	increasing	increase	VERB
ajeer-232	44	6	organizations	organization	NOUN
ajeer-232	44	7	accepting	accept	VERB
ajeer-232	44	8	the	the	DET
ajeer-232	44	9	concept	concept	NOUN
ajeer-232	44	10	of	of	ADP
ajeer-232	44	11	erm	erm	PROPN
ajeer-232	44	12	as	as	ADP
ajeer-232	44	13	an	an	DET
ajeer-232	44	14	avenue	avenue	NOUN
ajeer-232	44	15	to	to	PART
ajeer-232	44	16	strengthen	strengthen	VERB
ajeer-232	44	17	risk	risk	NOUN
ajeer-232	44	18	management	management	NOUN
ajeer-232	44	19	.	.	PUNCT
ajeer-232	45	1	while	while	SCONJ
ajeer-232	45	2	risk	risk	NOUN
ajeer-232	45	3	management	management	NOUN
ajeer-232	45	4	is	be	AUX
ajeer-232	45	5	seen	see	VERB
ajeer-232	45	6	as	as	ADP
ajeer-232	45	7	the	the	DET
ajeer-232	45	8	process	process	NOUN
ajeer-232	45	9	which	which	PRON
ajeer-232	45	10	an	an	DET
ajeer-232	45	11	organization	organization	NOUN
ajeer-232	45	12	is	be	AUX
ajeer-232	45	13	able	able	ADJ
ajeer-232	45	14	to	to	PART
ajeer-232	45	15	analyses	analyse	VERB
ajeer-232	45	16	risk	risk	NOUN
ajeer-232	45	17	inherent	inherent	ADJ
ajeer-232	45	18	in	in	ADP
ajeer-232	45	19	their	their	PRON
ajeer-232	45	20	operations	operation	NOUN
ajeer-232	45	21	and	and	CCONJ
ajeer-232	45	22	develop	develop	VERB
ajeer-232	45	23	measures	measure	NOUN
ajeer-232	45	24	to	to	PART
ajeer-232	45	25	reduce	reduce	VERB
ajeer-232	45	26	or	or	CCONJ
ajeer-232	45	27	completely	completely	ADV
ajeer-232	45	28	avoid	avoid	VERB
ajeer-232	45	29	occurrence	occurrence	NOUN
ajeer-232	45	30	of	of	ADP
ajeer-232	45	31	such	such	ADJ
ajeer-232	45	32	risk	risk	NOUN
ajeer-232	45	33	(	(	PUNCT
ajeer-232	45	34	pyle	pyle	NOUN
ajeer-232	45	35	,	,	PUNCT
ajeer-232	45	36	1997	1997	NUM
ajeer-232	45	37	)	)	PUNCT
ajeer-232	45	38	;	;	PUNCT
ajeer-232	45	39	(	(	PUNCT
ajeer-232	45	40	nocco	nocco	X
ajeer-232	45	41	and	and	CCONJ
ajeer-232	45	42	stulz	stulz	ADJ
ajeer-232	45	43	,	,	PUNCT
ajeer-232	45	44	2006	2006	NUM
ajeer-232	45	45	)	)	PUNCT
ajeer-232	45	46	viewed	view	VERB
ajeer-232	45	47	erm	erm	NOUN
ajeer-232	45	48	“	"	PUNCT
ajeer-232	45	49	as	as	ADP
ajeer-232	45	50	a	a	DET
ajeer-232	45	51	process	process	NOUN
ajeer-232	45	52	that	that	PRON
ajeer-232	45	53	identifies	identify	VERB
ajeer-232	45	54	,	,	PUNCT
ajeer-232	45	55	assesses	assesse	NOUN
ajeer-232	45	56	and	and	CCONJ
ajeer-232	45	57	manages	manage	VERB
ajeer-232	45	58	individual	individual	ADJ
ajeer-232	45	59	risks	risk	NOUN
ajeer-232	45	60	(	(	PUNCT
ajeer-232	45	61	e.g.	e.g.	ADV
ajeer-232	45	62	currency	currency	NOUN
ajeer-232	45	63	risk	risk	NOUN
ajeer-232	45	64	,	,	PUNCT
ajeer-232	45	65	interest	interest	NOUN
ajeer-232	45	66	rate	rate	NOUN
ajeer-232	45	67	risk	risk	NOUN
ajeer-232	45	68	,	,	PUNCT
ajeer-232	45	69	reputational	reputational	ADJ
ajeer-232	45	70	risk	risk	NOUN
ajeer-232	45	71	,	,	PUNCT
ajeer-232	45	72	legal	legal	ADJ
ajeer-232	45	73	risk	risk	NOUN
ajeer-232	45	74	,	,	PUNCT
ajeer-232	45	75	etc	etc	X
ajeer-232	45	76	.	.	X
ajeer-232	45	77	)	)	PUNCT
ajeer-232	45	78	within	within	ADP
ajeer-232	45	79	a	a	DET
ajeer-232	45	80	coordinated	coordinated	ADJ
ajeer-232	45	81	and	and	CCONJ
ajeer-232	45	82	strategic	strategic	ADJ
ajeer-232	45	83	framework	framework	NOUN
ajeer-232	45	84	”	"	PUNCT
ajeer-232	45	85	.	.	PUNCT
ajeer-232	46	1	erm	erm	PROPN
ajeer-232	46	2	symbolizes	symbolize	VERB
ajeer-232	46	3	a	a	DET
ajeer-232	46	4	profound	profound	ADJ
ajeer-232	46	5	movement	movement	NOUN
ajeer-232	46	6	from	from	ADP
ajeer-232	46	7	the	the	DET
ajeer-232	46	8	conventional	conventional	ADJ
ajeer-232	46	9	approach	approach	NOUN
ajeer-232	46	10	of	of	ADP
ajeer-232	46	11	evaluating	evaluate	VERB
ajeer-232	46	12	risks	risk	NOUN
ajeer-232	46	13	individually	individually	ADV
ajeer-232	46	14	to	to	ADP
ajeer-232	46	15	managing	manage	VERB
ajeer-232	46	16	risk	risk	NOUN
ajeer-232	46	17	holistically	holistically	ADV
ajeer-232	46	18	.	.	PUNCT
ajeer-232	47	1	accordingly	accordingly	ADV
ajeer-232	47	2	,	,	PUNCT
ajeer-232	47	3	erm	erm	PROPN
ajeer-232	47	4	stresses	stress	NOUN
ajeer-232	47	5	looking	look	VERB
ajeer-232	47	6	at	at	ADP
ajeer-232	47	7	risks	risk	NOUN
ajeer-232	47	8	collectively	collectively	ADV
ajeer-232	47	9	and	and	CCONJ
ajeer-232	47	10	not	not	PART
ajeer-232	47	11	individually	individually	ADV
ajeer-232	47	12	.	.	PUNCT
ajeer-232	48	1	banks	bank	NOUN
ajeer-232	48	2	are	be	AUX
ajeer-232	48	3	complex	complex	ADJ
ajeer-232	48	4	financial	financial	ADJ
ajeer-232	48	5	institutions	institution	NOUN
ajeer-232	48	6	involve	involve	VERB
ajeer-232	48	7	in	in	ADP
ajeer-232	48	8	intermediation	intermediation	NOUN
ajeer-232	48	9	process	process	NOUN
ajeer-232	48	10	with	with	ADP
ajeer-232	48	11	risk	risk	NOUN
ajeer-232	48	12	such	such	ADJ
ajeer-232	48	13	as	as	ADP
ajeer-232	48	14	credit	credit	NOUN
ajeer-232	48	15	risk	risk	NOUN
ajeer-232	48	16	,	,	PUNCT
ajeer-232	48	17	interest	interest	NOUN
ajeer-232	48	18	rate	rate	NOUN
ajeer-232	48	19	risk	risk	NOUN
ajeer-232	48	20	,	,	PUNCT
ajeer-232	48	21	market	market	NOUN
ajeer-232	48	22	risk	risk	NOUN
ajeer-232	48	23	,	,	PUNCT
ajeer-232	48	24	systemic	systemic	ADJ
ajeer-232	48	25	risk	risk	NOUN
ajeer-232	48	26	,	,	PUNCT
ajeer-232	48	27	performance	performance	NOUN
ajeer-232	48	28	risk	risk	NOUN
ajeer-232	48	29	,	,	PUNCT
ajeer-232	48	30	operational	operational	ADJ
ajeer-232	48	31	risk	risk	NOUN
ajeer-232	48	32	as	as	ADV
ajeer-232	48	33	well	well	ADV
ajeer-232	48	34	as	as	ADP
ajeer-232	48	35	liquidity	liquidity	NOUN
ajeer-232	48	36	risk	risk	NOUN
ajeer-232	48	37	.	.	PUNCT
ajeer-232	49	1	the	the	DET
ajeer-232	49	2	need	need	NOUN
ajeer-232	49	3	to	to	PART
ajeer-232	49	4	institutionalize	institutionalize	VERB
ajeer-232	49	5	erm	erm	PROPN
ajeer-232	49	6	in	in	ADP
ajeer-232	49	7	the	the	DET
ajeer-232	49	8	banking	banking	NOUN
ajeer-232	49	9	industry	industry	NOUN
ajeer-232	49	10	translates	translate	VERB
ajeer-232	49	11	to	to	ADP
ajeer-232	49	12	the	the	DET
ajeer-232	49	13	fact	fact	NOUN
ajeer-232	49	14	that	that	SCONJ
ajeer-232	49	15	each	each	DET
ajeer-232	49	16	components	component	NOUN
ajeer-232	49	17	of	of	ADP
ajeer-232	49	18	risk	risk	NOUN
ajeer-232	49	19	must	must	AUX
ajeer-232	49	20	be	be	AUX
ajeer-232	49	21	treated	treat	VERB
ajeer-232	49	22	collectively	collectively	ADV
ajeer-232	49	23	.	.	PUNCT
ajeer-232	50	1	again	again	ADV
ajeer-232	50	2	,	,	PUNCT
ajeer-232	50	3	the	the	DET
ajeer-232	50	4	standard	standard	ADJ
ajeer-232	50	5	measure	measure	NOUN
ajeer-232	50	6	of	of	ADP
ajeer-232	50	7	portfolio	portfolio	NOUN
ajeer-232	50	8	risk	risk	NOUN
ajeer-232	50	9	(	(	PUNCT
ajeer-232	50	10	markowitz	markowitz	PROPN
ajeer-232	50	11	,	,	PUNCT
ajeer-232	50	12	1952	1952	NUM
ajeer-232	50	13	)	)	PUNCT
ajeer-232	50	14	under	under	ADP
ajeer-232	50	15	portfolio	portfolio	NOUN
ajeer-232	50	16	theory	theory	NOUN
ajeer-232	50	17	evaluates	evaluate	VERB
ajeer-232	50	18	the	the	DET
ajeer-232	50	19	standard	standard	ADJ
ajeer-232	50	20	deviation	deviation	NOUN
ajeer-232	50	21	of	of	ADP
ajeer-232	50	22	the	the	DET
ajeer-232	50	23	different	different	ADJ
ajeer-232	50	24	risk	risk	NOUN
ajeer-232	50	25	components	component	NOUN
ajeer-232	50	26	in	in	ADP
ajeer-232	50	27	order	order	NOUN
ajeer-232	50	28	to	to	PART
ajeer-232	50	29	establish	establish	VERB
ajeer-232	50	30	risk	risk	NOUN
ajeer-232	50	31	-	-	PUNCT
ajeer-232	50	32	return	return	NOUN
ajeer-232	50	33	trade	trade	NOUN
ajeer-232	50	34	off	off	ADP
ajeer-232	50	35	that	that	PRON
ajeer-232	50	36	is	be	AUX
ajeer-232	50	37	acceptable	acceptable	ADJ
ajeer-232	50	38	to	to	ADP
ajeer-232	50	39	the	the	DET
ajeer-232	50	40	organization	organization	NOUN
ajeer-232	50	41	with	with	ADP
ajeer-232	50	42	their	their	PRON
ajeer-232	50	43	set	set	VERB
ajeer-232	50	44	objectives	objective	NOUN
ajeer-232	50	45	.	.	PUNCT
ajeer-232	51	1	erm	erm	PROPN
ajeer-232	51	2	proposes	propose	VERB
ajeer-232	51	3	that	that	SCONJ
ajeer-232	51	4	risk	risk	NOUN
ajeer-232	51	5	management	management	NOUN
ajeer-232	51	6	decision	decision	NOUN
ajeer-232	51	7	can	can	AUX
ajeer-232	51	8	not	not	PART
ajeer-232	51	9	be	be	AUX
ajeer-232	51	10	centralized	centralize	VERB
ajeer-232	51	11	but	but	CCONJ
ajeer-232	51	12	will	will	AUX
ajeer-232	51	13	entail	entail	VERB
ajeer-232	51	14	an	an	DET
ajeer-232	51	15	integrated	integrate	VERB
ajeer-232	51	16	framework	framework	NOUN
ajeer-232	51	17	that	that	PRON
ajeer-232	51	18	incorporate	incorporate	VERB
ajeer-232	51	19	branches	branch	NOUN
ajeer-232	51	20	.	.	PUNCT
ajeer-232	52	1	this	this	DET
ajeer-232	52	2	scientific	scientific	ADJ
ajeer-232	52	3	measure	measure	NOUN
ajeer-232	52	4	requires	require	VERB
ajeer-232	52	5	business	business	NOUN
ajeer-232	52	6	managers	manager	NOUN
ajeer-232	52	7	in	in	ADP
ajeer-232	52	8	banks	bank	NOUN
ajeer-232	52	9	to	to	PART
ajeer-232	52	10	balance	balance	VERB
ajeer-232	52	11	their	their	PRON
ajeer-232	52	12	risk	risk	NOUN
ajeer-232	52	13	appetite	appetite	NOUN
ajeer-232	52	14	and	and	CCONJ
ajeer-232	52	15	the	the	DET
ajeer-232	52	16	capital	capital	NOUN
ajeer-232	52	17	investments	investment	NOUN
ajeer-232	52	18	as	as	ADV
ajeer-232	52	19	well	well	ADV
ajeer-232	52	20	as	as	ADP
ajeer-232	52	21	anticipate	anticipate	VERB
ajeer-232	52	22	the	the	DET
ajeer-232	52	23	value	value	NOUN
ajeer-232	52	24	of	of	ADP
ajeer-232	52	25	anticipated	anticipate	VERB
ajeer-232	52	26	losses	loss	NOUN
ajeer-232	52	27	and	and	CCONJ
ajeer-232	52	28	balance	balance	VERB
ajeer-232	52	29	it	it	PRON
ajeer-232	52	30	with	with	ADP
ajeer-232	52	31	the	the	DET
ajeer-232	52	32	available	available	ADJ
ajeer-232	52	33	liquidity	liquidity	NOUN
ajeer-232	52	34	at	at	ADP
ajeer-232	52	35	their	their	PRON
ajeer-232	52	36	disposal	disposal	NOUN
ajeer-232	52	37	from	from	ADP
ajeer-232	52	38	customers	customer	NOUN
ajeer-232	52	39	,	,	PUNCT
ajeer-232	52	40	investors	investor	NOUN
ajeer-232	52	41	and	and	CCONJ
ajeer-232	52	42	regulators	regulator	NOUN
ajeer-232	52	43	.	.	PUNCT
ajeer-232	53	1	it	it	PRON
ajeer-232	53	2	is	be	AUX
ajeer-232	53	3	this	this	DET
ajeer-232	53	4	framework	framework	NOUN
ajeer-232	53	5	or	or	CCONJ
ajeer-232	53	6	holistic	holistic	ADJ
ajeer-232	53	7	approach	approach	NOUN
ajeer-232	53	8	to	to	ADP
ajeer-232	53	9	management	management	NOUN
ajeer-232	53	10	of	of	ADP
ajeer-232	53	11	banks	bank	NOUN
ajeer-232	53	12	’	'	PUNCT
ajeer-232	53	13	risk	risk	NOUN
ajeer-232	53	14	that	that	PRON
ajeer-232	53	15	forms	form	VERB
ajeer-232	53	16	the	the	DET
ajeer-232	53	17	premise	premise	NOUN
ajeer-232	53	18	of	of	ADP
ajeer-232	53	19	this	this	DET
ajeer-232	53	20	paper	paper	NOUN
ajeer-232	53	21	.	.	PUNCT
ajeer-232	54	1	the	the	DET
ajeer-232	54	2	article	article	NOUN
ajeer-232	54	3	is	be	AUX
ajeer-232	54	4	arranged	arrange	VERB
ajeer-232	54	5	into	into	ADP
ajeer-232	54	6	four	four	NUM
ajeer-232	54	7	sections	section	NOUN
ajeer-232	54	8	.	.	PUNCT
ajeer-232	55	1	first	first	ADV
ajeer-232	55	2	,	,	PUNCT
ajeer-232	55	3	the	the	DET
ajeer-232	55	4	theoretical	theoretical	ADJ
ajeer-232	55	5	background	background	NOUN
ajeer-232	55	6	and	and	CCONJ
ajeer-232	55	7	review	review	NOUN
ajeer-232	55	8	of	of	ADP
ajeer-232	55	9	relevant	relevant	ADJ
ajeer-232	55	10	literature	literature	NOUN
ajeer-232	55	11	of	of	ADP
ajeer-232	55	12	erm	erm	PROPN
ajeer-232	55	13	has	have	AUX
ajeer-232	55	14	been	be	AUX
ajeer-232	55	15	reviewed	review	VERB
ajeer-232	55	16	.	.	PUNCT
ajeer-232	56	1	a	a	DET
ajeer-232	56	2	brief	brief	NOUN
ajeer-232	56	3	of	of	ADP
ajeer-232	56	4	several	several	ADJ
ajeer-232	56	5	banking	banking	NOUN
ajeer-232	56	6	industry	industry	NOUN
ajeer-232	56	7	events	event	NOUN
ajeer-232	56	8	including	include	VERB
ajeer-232	56	9	their	their	PRON
ajeer-232	56	10	impact	impact	NOUN
ajeer-232	56	11	have	have	AUX
ajeer-232	56	12	been	be	AUX
ajeer-232	56	13	added	add	VERB
ajeer-232	56	14	.	.	PUNCT
ajeer-232	57	1	the	the	DET
ajeer-232	57	2	lack	lack	NOUN
ajeer-232	57	3	of	of	ADP
ajeer-232	57	4	literature	literature	NOUN
ajeer-232	57	5	in	in	ADP
ajeer-232	57	6	valuing	value	VERB
ajeer-232	57	7	the	the	DET
ajeer-232	57	8	performance	performance	NOUN
ajeer-232	57	9	of	of	ADP
ajeer-232	57	10	erm	erm	PROPN
ajeer-232	57	11	is	be	AUX
ajeer-232	57	12	described	describe	VERB
ajeer-232	57	13	.	.	PUNCT
ajeer-232	58	1	the	the	DET
ajeer-232	58	2	hypotheses	hypothesis	NOUN
ajeer-232	58	3	of	of	ADP
ajeer-232	58	4	the	the	DET
ajeer-232	58	5	study	study	NOUN
ajeer-232	58	6	are	be	AUX
ajeer-232	58	7	explained	explain	VERB
ajeer-232	58	8	.	.	PUNCT
ajeer-232	59	1	second	second	ADV
ajeer-232	59	2	,	,	PUNCT
ajeer-232	59	3	the	the	DET
ajeer-232	59	4	data	datum	NOUN
ajeer-232	59	5	evaluated	evaluate	VERB
ajeer-232	59	6	in	in	ADP
ajeer-232	59	7	the	the	DET
ajeer-232	59	8	study	study	NOUN
ajeer-232	59	9	is	be	AUX
ajeer-232	59	10	scrutinized	scrutinize	VERB
ajeer-232	59	11	including	include	VERB
ajeer-232	59	12	their	their	PRON
ajeer-232	59	13	scope	scope	NOUN
ajeer-232	59	14	and	and	CCONJ
ajeer-232	59	15	the	the	DET
ajeer-232	59	16	methodology	methodology	NOUN
ajeer-232	59	17	of	of	ADP
ajeer-232	59	18	analysing	analyse	VERB
ajeer-232	59	19	data	datum	NOUN
ajeer-232	59	20	is	be	AUX
ajeer-232	59	21	proposed	propose	VERB
ajeer-232	59	22	.	.	PUNCT
ajeer-232	60	1	third	third	ADV
ajeer-232	60	2	,	,	PUNCT
ajeer-232	60	3	the	the	DET
ajeer-232	60	4	analysis	analysis	NOUN
ajeer-232	60	5	of	of	ADP
ajeer-232	60	6	data	datum	NOUN
ajeer-232	60	7	is	be	AUX
ajeer-232	60	8	recapitulated	recapitulate	VERB
ajeer-232	60	9	and	and	CCONJ
ajeer-232	60	10	the	the	DET
ajeer-232	60	11	findings	finding	NOUN
ajeer-232	60	12	discussed	discuss	VERB
ajeer-232	60	13	succinctly	succinctly	ADV
ajeer-232	60	14	.	.	PUNCT
ajeer-232	61	1	the	the	DET
ajeer-232	61	2	fourth	fourth	ADJ
ajeer-232	61	3	section	section	NOUN
ajeer-232	61	4	captures	capture	VERB
ajeer-232	61	5	the	the	DET
ajeer-232	61	6	concusion	concusion	NOUN
ajeer-232	61	7	drawn	draw	VERB
ajeer-232	61	8	from	from	ADP
ajeer-232	61	9	the	the	DET
ajeer-232	61	10	study	study	NOUN
ajeer-232	61	11	.	.	PUNCT
ajeer-232	62	1	1.1	1.1	NUM
ajeer-232	62	2	.	.	PUNCT
ajeer-232	62	3	statement	statement	NOUN
ajeer-232	62	4	of	of	ADP
ajeer-232	62	5	the	the	DET
ajeer-232	62	6	problem	problem	NOUN
ajeer-232	62	7	the	the	DET
ajeer-232	62	8	recent	recent	ADJ
ajeer-232	62	9	banking	banking	NOUN
ajeer-232	62	10	reforms	reform	NOUN
ajeer-232	62	11	in	in	ADP
ajeer-232	62	12	nigeria	nigeria	PROPN
ajeer-232	62	13	that	that	PRON
ajeer-232	62	14	culminated	culminate	VERB
ajeer-232	62	15	in	in	ADP
ajeer-232	62	16	the	the	DET
ajeer-232	62	17	increased	increase	VERB
ajeer-232	62	18	capitalization	capitalization	NOUN
ajeer-232	62	19	equipped	equip	VERB
ajeer-232	62	20	them	they	PRON
ajeer-232	62	21	with	with	ADP
ajeer-232	62	22	strong	strong	ADJ
ajeer-232	62	23	positions	position	NOUN
ajeer-232	62	24	to	to	PART
ajeer-232	62	25	play	play	VERB
ajeer-232	62	26	a	a	DET
ajeer-232	62	27	vital	vital	ADJ
ajeer-232	62	28	role	role	NOUN
ajeer-232	62	29	in	in	ADP
ajeer-232	62	30	supporting	support	VERB
ajeer-232	62	31	the	the	DET
ajeer-232	62	32	rapid	rapid	ADJ
ajeer-232	62	33	economic	economic	ADJ
ajeer-232	62	34	growth	growth	NOUN
ajeer-232	62	35	.	.	PUNCT
ajeer-232	63	1	however	however	ADV
ajeer-232	63	2	,	,	PUNCT
ajeer-232	63	3	there	there	PRON
ajeer-232	63	4	is	be	VERB
ajeer-232	63	5	a	a	DET
ajeer-232	63	6	great	great	ADJ
ajeer-232	63	7	concern	concern	NOUN
ajeer-232	63	8	as	as	ADP
ajeer-232	63	9	to	to	ADP
ajeer-232	63	10	the	the	DET
ajeer-232	63	11	level	level	NOUN
ajeer-232	63	12	of	of	ADP
ajeer-232	63	13	their	their	PRON
ajeer-232	63	14	readiness	readiness	NOUN
ajeer-232	63	15	in	in	ADP
ajeer-232	63	16	meeting	meet	VERB
ajeer-232	63	17	new	new	ADJ
ajeer-232	63	18	business	business	NOUN
ajeer-232	63	19	and	and	CCONJ
ajeer-232	63	20	regulatory	regulatory	ADJ
ajeer-232	63	21	requirements	requirement	NOUN
ajeer-232	63	22	.	.	PUNCT
ajeer-232	64	1	banks	bank	NOUN
ajeer-232	64	2	still	still	ADV
ajeer-232	64	3	need	need	VERB
ajeer-232	64	4	a	a	DET
ajeer-232	64	5	readjustment	readjustment	NOUN
ajeer-232	64	6	of	of	ADP
ajeer-232	64	7	their	their	PRON
ajeer-232	64	8	internal	internal	ADJ
ajeer-232	64	9	processes	process	NOUN
ajeer-232	64	10	to	to	PART
ajeer-232	64	11	accommodate	accommodate	VERB
ajeer-232	64	12	the	the	DET
ajeer-232	64	13	requirement	requirement	NOUN
ajeer-232	64	14	for	for	ADP
ajeer-232	64	15	erm	erm	PROPN
ajeer-232	64	16	assessment	assessment	NOUN
ajeer-232	64	17	(	(	PUNCT
ajeer-232	64	18	beasley	beasley	PROPN
ajeer-232	64	19	et	et	PROPN
ajeer-232	64	20	al	al	PROPN
ajeer-232	64	21	.	.	PROPN
ajeer-232	64	22	,	,	PUNCT
ajeer-232	64	23	2010	2010	NUM
ajeer-232	64	24	)	)	PUNCT
ajeer-232	64	25	.	.	PUNCT
ajeer-232	65	1	this	this	PRON
ajeer-232	65	2	involves	involve	VERB
ajeer-232	65	3	making	make	VERB
ajeer-232	65	4	adequate	adequate	ADJ
ajeer-232	65	5	provision	provision	NOUN
ajeer-232	65	6	for	for	ADP
ajeer-232	65	7	training	training	NOUN
ajeer-232	65	8	of	of	ADP
ajeer-232	65	9	staff	staff	NOUN
ajeer-232	65	10	and	and	CCONJ
ajeer-232	65	11	risk	risk	NOUN
ajeer-232	65	12	officers	officer	NOUN
ajeer-232	65	13	which	which	PRON
ajeer-232	65	14	could	could	AUX
ajeer-232	65	15	translate	translate	VERB
ajeer-232	65	16	to	to	ADP
ajeer-232	65	17	huge	huge	ADJ
ajeer-232	65	18	cost	cost	NOUN
ajeer-232	65	19	for	for	ADP
ajeer-232	65	20	the	the	DET
ajeer-232	65	21	organization	organization	NOUN
ajeer-232	65	22	.	.	PUNCT
ajeer-232	66	1	again	again	ADV
ajeer-232	66	2	,	,	PUNCT
ajeer-232	66	3	a	a	DET
ajeer-232	66	4	good	good	ADJ
ajeer-232	66	5	erm	erm	PROPN
ajeer-232	66	6	framework	framework	NOUN
ajeer-232	66	7	requires	require	VERB
ajeer-232	66	8	robust	robust	ADJ
ajeer-232	66	9	it	it	PRON
ajeer-232	66	10	structure	structure	NOUN
ajeer-232	66	11	,	,	PUNCT
ajeer-232	66	12	and	and	CCONJ
ajeer-232	66	13	this	this	PRON
ajeer-232	66	14	requires	require	VERB
ajeer-232	66	15	guidance	guidance	NOUN
ajeer-232	66	16	and	and	CCONJ
ajeer-232	66	17	banks	bank	NOUN
ajeer-232	66	18	are	be	AUX
ajeer-232	66	19	still	still	ADV
ajeer-232	66	20	struggling	struggle	VERB
ajeer-232	66	21	with	with	ADP
ajeer-232	66	22	implementation	implementation	NOUN
ajeer-232	66	23	.	.	PUNCT
ajeer-232	67	1	the	the	DET
ajeer-232	67	2	complexity	complexity	NOUN
ajeer-232	67	3	of	of	ADP
ajeer-232	67	4	banking	banking	NOUN
ajeer-232	67	5	transactions	transaction	NOUN
ajeer-232	67	6	is	be	AUX
ajeer-232	67	7	also	also	ADV
ajeer-232	67	8	a	a	DET
ajeer-232	67	9	critical	critical	ADJ
ajeer-232	67	10	problem	problem	NOUN
ajeer-232	67	11	confronting	confront	VERB
ajeer-232	67	12	effective	effective	ADJ
ajeer-232	67	13	implementation	implementation	NOUN
ajeer-232	67	14	of	of	ADP
ajeer-232	67	15	risk	risk	NOUN
ajeer-232	67	16	management	management	NOUN
ajeer-232	67	17	in	in	ADP
ajeer-232	67	18	an	an	DET
ajeer-232	67	19	enterprise	enterprise	NOUN
ajeer-232	67	20	wide	wide	ADJ
ajeer-232	67	21	approach	approach	NOUN
ajeer-232	67	22	.	.	PUNCT
ajeer-232	68	1	kerstin	kerstin	PROPN
ajeer-232	68	2	et	et	PROPN
ajeer-232	68	3	al	al	PROPN
ajeer-232	68	4	.	.	PROPN
ajeer-232	69	1	(	(	PUNCT
ajeer-232	69	2	2014	2014	NUM
ajeer-232	69	3	)	)	PUNCT
ajeer-232	69	4	describe	describe	VERB
ajeer-232	69	5	this	this	DET
ajeer-232	69	6	complexity	complexity	NOUN
ajeer-232	69	7	in	in	ADP
ajeer-232	69	8	terms	term	NOUN
ajeer-232	69	9	of	of	ADP
ajeer-232	69	10	dynamic	dynamic	ADJ
ajeer-232	69	11	changes	change	NOUN
ajeer-232	69	12	or	or	CCONJ
ajeer-232	69	13	volatility	volatility	NOUN
ajeer-232	69	14	,	,	PUNCT
ajeer-232	69	15	ambiguity	ambiguity	NOUN
ajeer-232	69	16	of	of	ADP
ajeer-232	69	17	cause	cause	NOUN
ajeer-232	69	18	and	and	CCONJ
ajeer-232	69	19	effects	effect	NOUN
ajeer-232	69	20	of	of	ADP
ajeer-232	69	21	risks	risk	NOUN
ajeer-232	69	22	,	,	PUNCT
ajeer-232	69	23	uncertainty	uncertainty	NOUN
ajeer-232	69	24	and	and	CCONJ
ajeer-232	69	25	disarrays	disarray	NOUN
ajeer-232	69	26	surrounding	surround	VERB
ajeer-232	69	27	banking	banking	NOUN
ajeer-232	69	28	institutions	institution	NOUN
ajeer-232	69	29	.	.	PUNCT
ajeer-232	70	1	hence	hence	ADV
ajeer-232	70	2	,	,	PUNCT
ajeer-232	70	3	it	it	PRON
ajeer-232	70	4	is	be	AUX
ajeer-232	70	5	envisaged	envisage	VERB
ajeer-232	70	6	that	that	SCONJ
ajeer-232	70	7	it	it	PRON
ajeer-232	70	8	will	will	AUX
ajeer-232	70	9	take	take	VERB
ajeer-232	70	10	longer	long	ADV
ajeer-232	70	11	for	for	SCONJ
ajeer-232	70	12	nigerian	nigerian	ADJ
ajeer-232	70	13	banks	bank	NOUN
ajeer-232	70	14	completely	completely	ADV
ajeer-232	70	15	integrate	integrate	VERB
ajeer-232	70	16	with	with	ADP
ajeer-232	70	17	the	the	DET
ajeer-232	70	18	current	current	ADJ
ajeer-232	70	19	international	international	ADJ
ajeer-232	70	20	trend	trend	NOUN
ajeer-232	70	21	in	in	ADP
ajeer-232	70	22	risk	risk	NOUN
ajeer-232	70	23	management	management	NOUN
ajeer-232	70	24	.	.	PUNCT
ajeer-232	71	1	1.2	1.2	NUM
ajeer-232	71	2	.	.	PUNCT
ajeer-232	71	3	research	research	NOUN
ajeer-232	71	4	hypothesis	hypothesis	NOUN
ajeer-232	71	5	in	in	ADP
ajeer-232	71	6	the	the	DET
ajeer-232	71	7	investigation	investigation	NOUN
ajeer-232	71	8	,	,	PUNCT
ajeer-232	71	9	the	the	DET
ajeer-232	71	10	following	follow	VERB
ajeer-232	71	11	hypothesis	hypothesis	NOUN
ajeer-232	71	12	will	will	AUX
ajeer-232	71	13	be	be	AUX
ajeer-232	71	14	tested	test	VERB
ajeer-232	71	15	;	;	PUNCT
ajeer-232	71	16	h1	h1	NOUN
ajeer-232	71	17	:	:	PUNCT
ajeer-232	71	18	challenges	challenge	NOUN
ajeer-232	71	19	of	of	ADP
ajeer-232	71	20	erm	erm	PROPN
ajeer-232	71	21	has	have	VERB
ajeer-232	71	22	no	no	DET
ajeer-232	71	23	significant	significant	ADJ
ajeer-232	71	24	impact	impact	NOUN
ajeer-232	71	25	on	on	ADP
ajeer-232	71	26	the	the	DET
ajeer-232	71	27	adoption	adoption	NOUN
ajeer-232	71	28	of	of	ADP
ajeer-232	71	29	erm	erm	PROPN
ajeer-232	71	30	in	in	ADP
ajeer-232	71	31	nigerian	nigerian	ADJ
ajeer-232	71	32	banking	banking	NOUN
ajeer-232	71	33	industry	industry	NOUN
ajeer-232	71	34	h2	h2	NOUN
ajeer-232	71	35	:	:	PUNCT
ajeer-232	71	36	government	government	NOUN
ajeer-232	71	37	policy	policy	NOUN
ajeer-232	71	38	has	have	VERB
ajeer-232	71	39	no	no	DET
ajeer-232	71	40	significant	significant	ADJ
ajeer-232	71	41	relationship	relationship	NOUN
ajeer-232	71	42	with	with	ADP
ajeer-232	71	43	the	the	DET
ajeer-232	71	44	adoption	adoption	NOUN
ajeer-232	71	45	of	of	ADP
ajeer-232	71	46	erm	erm	PROPN
ajeer-232	71	47	by	by	ADP
ajeer-232	71	48	nigerian	nigerian	ADJ
ajeer-232	71	49	banks	bank	NOUN
ajeer-232	71	50	h3	h3	VERB
ajeer-232	71	51	:	:	PUNCT
ajeer-232	71	52	the	the	DET
ajeer-232	71	53	impact	impact	NOUN
ajeer-232	71	54	of	of	ADP
ajeer-232	71	55	erm	erm	PROPN
ajeer-232	71	56	on	on	ADP
ajeer-232	71	57	nigerian	nigerian	ADJ
ajeer-232	71	58	banks	bank	NOUN
ajeer-232	71	59	has	have	VERB
ajeer-232	71	60	no	no	DET
ajeer-232	71	61	relationship	relationship	NOUN
ajeer-232	71	62	with	with	ADP
ajeer-232	71	63	banks	bank	NOUN
ajeer-232	71	64	adoption	adoption	NOUN
ajeer-232	71	65	of	of	ADP
ajeer-232	71	66	erm	erm	PROPN
ajeer-232	71	67	2	2	NUM
ajeer-232	71	68	.	.	PUNCT
ajeer-232	72	1	literature	literature	PROPN
ajeer-232	72	2	review	review	VERB
ajeer-232	72	3	2.1	2.1	NUM
ajeer-232	72	4	.	.	PUNCT
ajeer-232	73	1	concept	concept	NOUN
ajeer-232	73	2	of	of	ADP
ajeer-232	73	3	enterprise	enterprise	NOUN
ajeer-232	73	4	risk	risk	NOUN
ajeer-232	73	5	management	management	NOUN
ajeer-232	73	6	(	(	PUNCT
ajeer-232	73	7	erm	erm	PROPN
ajeer-232	73	8	)	)	PUNCT
ajeer-232	73	9	neo	neo	ADJ
ajeer-232	73	10	-	-	ADJ
ajeer-232	73	11	classical	classical	ADJ
ajeer-232	73	12	theory	theory	NOUN
ajeer-232	73	13	of	of	ADP
ajeer-232	73	14	finance	finance	NOUN
ajeer-232	73	15	(	(	PUNCT
ajeer-232	73	16	ncft	ncft	PROPN
ajeer-232	73	17	)	)	PUNCT
ajeer-232	73	18	opines	opine	VERB
ajeer-232	73	19	that	that	SCONJ
ajeer-232	73	20	an	an	DET
ajeer-232	73	21	organization	organization	NOUN
ajeer-232	73	22	’s	’s	PART
ajeer-232	73	23	specific	specific	ADJ
ajeer-232	73	24	risk	risk	NOUN
ajeer-232	73	25	has	have	VERB
ajeer-232	73	26	no	no	DET
ajeer-232	73	27	impact	impact	NOUN
ajeer-232	73	28	on	on	ADP
ajeer-232	73	29	the	the	DET
ajeer-232	73	30	firm	firm	NOUN
ajeer-232	73	31	and	and	CCONJ
ajeer-232	73	32	that	that	SCONJ
ajeer-232	73	33	only	only	ADV
ajeer-232	73	34	the	the	DET
ajeer-232	73	35	firm	firm	NOUN
ajeer-232	73	36	’s	’s	PART
ajeer-232	73	37	asset	asset	NOUN
ajeer-232	73	38	returns	return	NOUN
ajeer-232	73	39	co	co	VERB
ajeer-232	73	40	-	-	NOUN
ajeer-232	73	41	varies	vary	VERB
ajeer-232	73	42	with	with	ADP
ajeer-232	73	43	the	the	DET
ajeer-232	73	44	combination	combination	NOUN
ajeer-232	73	45	of	of	ADP
ajeer-232	73	46	assets	asset	NOUN
ajeer-232	73	47	.	.	PUNCT
ajeer-232	74	1	under	under	ADP
ajeer-232	74	2	the	the	DET
ajeer-232	74	3	capital	capital	NOUN
ajeer-232	74	4	asset	asset	NOUN
ajeer-232	74	5	pricing	pricing	NOUN
ajeer-232	74	6	model	model	NOUN
ajeer-232	74	7	(	(	PUNCT
ajeer-232	74	8	capm	capm	PROPN
ajeer-232	74	9	)	)	PUNCT
ajeer-232	74	10	,	,	PUNCT
ajeer-232	74	11	this	this	DET
ajeer-232	74	12	covariance	covariance	NOUN
ajeer-232	74	13	measured	measure	VERB
ajeer-232	74	14	by	by	ADP
ajeer-232	74	15	beta	beta	NOUN
ajeer-232	74	16	is	be	AUX
ajeer-232	74	17	said	say	VERB
ajeer-232	74	18	to	to	PART
ajeer-232	74	19	be	be	AUX
ajeer-232	74	20	important	important	ADJ
ajeer-232	74	21	.	.	PUNCT
ajeer-232	75	1	this	this	PRON
ajeer-232	75	2	suggests	suggest	VERB
ajeer-232	75	3	that	that	SCONJ
ajeer-232	75	4	adoption	adoption	NOUN
ajeer-232	75	5	of	of	ADP
ajeer-232	75	6	erm	erm	PROPN
ajeer-232	75	7	adds	add	VERB
ajeer-232	75	8	no	no	DET
ajeer-232	75	9	value	value	NOUN
ajeer-232	75	10	to	to	ADP
ajeer-232	75	11	firms	firm	NOUN
ajeer-232	75	12	and	and	CCONJ
ajeer-232	75	13	stakeholders	stakeholder	NOUN
ajeer-232	75	14	.	.	PUNCT
ajeer-232	76	1	however	however	ADV
ajeer-232	76	2	,	,	PUNCT
ajeer-232	76	3	this	this	DET
ajeer-232	76	4	perception	perception	NOUN
ajeer-232	76	5	contradicts	contradict	VERB
ajeer-232	76	6	the	the	DET
ajeer-232	76	7	increased	increased	ADJ
ajeer-232	76	8	acceptance	acceptance	NOUN
ajeer-232	76	9	of	of	ADP
ajeer-232	76	10	erm	erm	PROPN
ajeer-232	76	11	in	in	ADP
ajeer-232	76	12	the	the	DET
ajeer-232	76	13	banking	banking	NOUN
ajeer-232	76	14	industry	industry	NOUN
ajeer-232	76	15	.	.	PUNCT
ajeer-232	77	1	nevertheless	nevertheless	ADV
ajeer-232	77	2	,	,	PUNCT
ajeer-232	77	3	impact	impact	NOUN
ajeer-232	77	4	of	of	ADP
ajeer-232	77	5	erm	erm	PROPN
ajeer-232	77	6	on	on	ADP
ajeer-232	77	7	the	the	DET
ajeer-232	77	8	value	value	NOUN
ajeer-232	77	9	of	of	ADP
ajeer-232	77	10	banking	banking	NOUN
ajeer-232	77	11	firms	firm	NOUN
ajeer-232	77	12	and	and	CCONJ
ajeer-232	77	13	shareholders	shareholder	NOUN
ajeer-232	77	14	has	have	AUX
ajeer-232	77	15	rarely	rarely	ADV
ajeer-232	77	16	been	be	AUX
ajeer-232	77	17	empirically	empirically	ADV
ajeer-232	77	18	evaluated	evaluate	VERB
ajeer-232	77	19	(	(	PUNCT
ajeer-232	77	20	lai	lai	PROPN
ajeer-232	77	21	et	et	PROPN
ajeer-232	77	22	al	al	PROPN
ajeer-232	77	23	.	.	PROPN
ajeer-232	77	24	,	,	PUNCT
ajeer-232	77	25	2011	2011	NUM
ajeer-232	77	26	)	)	PUNCT
ajeer-232	77	27	.	.	PUNCT
ajeer-232	78	1	asian	asian	ADJ
ajeer-232	78	2	journal	journal	PROPN
ajeer-232	78	3	of	of	ADP
ajeer-232	78	4	economics	economic	NOUN
ajeer-232	78	5	and	and	CCONJ
ajeer-232	78	6	empirical	empirical	ADJ
ajeer-232	78	7	research	research	NOUN
ajeer-232	78	8	,	,	PUNCT
ajeer-232	78	9	2017	2017	NUM
ajeer-232	78	10	,	,	PUNCT
ajeer-232	78	11	4(2	4(2	NUM
ajeer-232	78	12	):	):	PUNCT
ajeer-232	78	13	68	68	NUM
ajeer-232	78	14	-	-	SYM
ajeer-232	78	15	74	74	NUM
ajeer-232	78	16	70	70	NUM
ajeer-232	78	17	in	in	ADP
ajeer-232	78	18	the	the	DET
ajeer-232	78	19	perfect	perfect	ADJ
ajeer-232	78	20	and	and	CCONJ
ajeer-232	78	21	complete	complete	ADJ
ajeer-232	78	22	market	market	NOUN
ajeer-232	78	23	condition	condition	NOUN
ajeer-232	78	24	,	,	PUNCT
ajeer-232	78	25	the	the	DET
ajeer-232	78	26	neo	neo	NOUN
ajeer-232	78	27	-	-	NOUN
ajeer-232	78	28	classicalist	classicalist	NOUN
ajeer-232	78	29	holds	hold	VERB
ajeer-232	78	30	that	that	SCONJ
ajeer-232	78	31	there	there	PRON
ajeer-232	78	32	is	be	VERB
ajeer-232	78	33	full	full	ADJ
ajeer-232	78	34	disclosure	disclosure	NOUN
ajeer-232	78	35	of	of	ADP
ajeer-232	78	36	facts	fact	NOUN
ajeer-232	78	37	regarding	regard	VERB
ajeer-232	78	38	risks	risk	NOUN
ajeer-232	78	39	that	that	SCONJ
ajeer-232	78	40	investors	investor	NOUN
ajeer-232	78	41	are	be	AUX
ajeer-232	78	42	exposed	expose	VERB
ajeer-232	78	43	to	to	ADP
ajeer-232	78	44	with	with	ADP
ajeer-232	78	45	regards	regard	NOUN
ajeer-232	78	46	to	to	ADP
ajeer-232	78	47	the	the	DET
ajeer-232	78	48	operations	operation	NOUN
ajeer-232	78	49	of	of	ADP
ajeer-232	78	50	the	the	DET
ajeer-232	78	51	firm	firm	NOUN
ajeer-232	78	52	.	.	PUNCT
ajeer-232	79	1	this	this	PRON
ajeer-232	79	2	means	mean	VERB
ajeer-232	79	3	that	that	SCONJ
ajeer-232	79	4	corporate	corporate	ADJ
ajeer-232	79	5	and	and	CCONJ
ajeer-232	79	6	individual	individual	ADJ
ajeer-232	79	7	investors	investor	NOUN
ajeer-232	79	8	can	can	AUX
ajeer-232	79	9	mitigate	mitigate	VERB
ajeer-232	79	10	the	the	DET
ajeer-232	79	11	organization	organization	NOUN
ajeer-232	79	12	specific	specific	ADJ
ajeer-232	79	13	risk	risk	NOUN
ajeer-232	79	14	just	just	ADV
ajeer-232	79	15	like	like	ADP
ajeer-232	79	16	individual	individual	ADJ
ajeer-232	79	17	organizations	organization	NOUN
ajeer-232	79	18	with	with	ADP
ajeer-232	79	19	their	their	PRON
ajeer-232	79	20	asset	asset	NOUN
ajeer-232	79	21	combinations	combination	NOUN
ajeer-232	79	22	.	.	PUNCT
ajeer-232	80	1	as	as	ADP
ajeer-232	80	2	a	a	DET
ajeer-232	80	3	result	result	NOUN
ajeer-232	80	4	,	,	PUNCT
ajeer-232	80	5	management	management	NOUN
ajeer-232	80	6	of	of	ADP
ajeer-232	80	7	risks	risk	NOUN
ajeer-232	80	8	by	by	ADP
ajeer-232	80	9	the	the	DET
ajeer-232	80	10	firm	firm	NOUN
ajeer-232	80	11	will	will	AUX
ajeer-232	80	12	not	not	PART
ajeer-232	80	13	differ	differ	VERB
ajeer-232	80	14	in	in	ADP
ajeer-232	80	15	terms	term	NOUN
ajeer-232	80	16	of	of	ADP
ajeer-232	80	17	value	value	NOUN
ajeer-232	80	18	creation	creation	NOUN
ajeer-232	80	19	with	with	ADP
ajeer-232	80	20	respect	respect	NOUN
ajeer-232	80	21	to	to	ADP
ajeer-232	80	22	what	what	PRON
ajeer-232	80	23	investors	investor	NOUN
ajeer-232	80	24	are	be	AUX
ajeer-232	80	25	able	able	ADJ
ajeer-232	80	26	to	to	PART
ajeer-232	80	27	do	do	VERB
ajeer-232	80	28	for	for	ADP
ajeer-232	80	29	themselves	themselves	PRON
ajeer-232	80	30	.	.	PUNCT
ajeer-232	81	1	again	again	ADV
ajeer-232	81	2	,	,	PUNCT
ajeer-232	81	3	this	this	DET
ajeer-232	81	4	assertion	assertion	NOUN
ajeer-232	81	5	is	be	AUX
ajeer-232	81	6	clearly	clearly	ADV
ajeer-232	81	7	opposed	opposed	ADJ
ajeer-232	81	8	to	to	ADP
ajeer-232	81	9	the	the	DET
ajeer-232	81	10	concept	concept	NOUN
ajeer-232	81	11	of	of	ADP
ajeer-232	81	12	corporate	corporate	ADJ
ajeer-232	81	13	risk	risk	NOUN
ajeer-232	81	14	management	management	NOUN
ajeer-232	81	15	(	(	PUNCT
ajeer-232	81	16	lai	lai	PROPN
ajeer-232	81	17	et	et	PROPN
ajeer-232	81	18	al	al	PROPN
ajeer-232	81	19	.	.	PROPN
ajeer-232	81	20	,	,	PUNCT
ajeer-232	81	21	2011	2011	NUM
ajeer-232	81	22	)	)	PUNCT
ajeer-232	81	23	.	.	PUNCT
ajeer-232	82	1	to	to	PART
ajeer-232	82	2	disprove	disprove	VERB
ajeer-232	82	3	this	this	DET
ajeer-232	82	4	proposition	proposition	NOUN
ajeer-232	82	5	of	of	ADP
ajeer-232	82	6	ncft	ncft	NOUN
ajeer-232	82	7	,	,	PUNCT
ajeer-232	82	8	researchers	researcher	NOUN
ajeer-232	82	9	in	in	ADP
ajeer-232	82	10	corporate	corporate	ADJ
ajeer-232	82	11	risk	risk	NOUN
ajeer-232	82	12	management	management	NOUN
ajeer-232	82	13	delve	delve	VERB
ajeer-232	82	14	into	into	ADP
ajeer-232	82	15	compartmental	compartmental	ADJ
ajeer-232	82	16	cost	cost	NOUN
ajeer-232	82	17	that	that	PRON
ajeer-232	82	18	is	be	AUX
ajeer-232	82	19	associated	associate	VERB
ajeer-232	82	20	with	with	ADP
ajeer-232	82	21	mitigation	mitigation	NOUN
ajeer-232	82	22	of	of	ADP
ajeer-232	82	23	corporate	corporate	ADJ
ajeer-232	82	24	risk	risk	NOUN
ajeer-232	82	25	structure	structure	NOUN
ajeer-232	82	26	.	.	PUNCT
ajeer-232	83	1	for	for	ADP
ajeer-232	83	2	example	example	NOUN
ajeer-232	83	3	(	(	PUNCT
ajeer-232	83	4	doherty	doherty	PROPN
ajeer-232	83	5	,	,	PUNCT
ajeer-232	83	6	2000	2000	NUM
ajeer-232	83	7	)	)	PUNCT
ajeer-232	83	8	while	while	SCONJ
ajeer-232	83	9	evaluating	evaluate	VERB
ajeer-232	83	10	integrated	integrated	ADJ
ajeer-232	83	11	risk	risk	NOUN
ajeer-232	83	12	revealed	reveal	VERB
ajeer-232	83	13	that	that	SCONJ
ajeer-232	83	14	risk	risk	NOUN
ajeer-232	83	15	gravitate	gravitate	NOUN
ajeer-232	83	16	towards	towards	ADP
ajeer-232	83	17	increase	increase	VERB
ajeer-232	83	18	taxes	taxis	NOUN
ajeer-232	83	19	and	and	CCONJ
ajeer-232	83	20	of	of	ADP
ajeer-232	83	21	course	course	NOUN
ajeer-232	83	22	could	could	AUX
ajeer-232	83	23	be	be	AUX
ajeer-232	83	24	potential	potential	ADJ
ajeer-232	83	25	costs	cost	NOUN
ajeer-232	83	26	of	of	ADP
ajeer-232	83	27	financial	financial	ADJ
ajeer-232	83	28	distress	distress	NOUN
ajeer-232	83	29	.	.	PUNCT
ajeer-232	84	1	moreover	moreover	ADV
ajeer-232	84	2	,	,	PUNCT
ajeer-232	84	3	considering	consider	VERB
ajeer-232	84	4	evaluating	evaluate	VERB
ajeer-232	84	5	an	an	DET
ajeer-232	84	6	organization	organization	NOUN
ajeer-232	84	7	with	with	ADP
ajeer-232	84	8	a	a	DET
ajeer-232	84	9	risky	risky	ADJ
ajeer-232	84	10	cash	cash	NOUN
ajeer-232	84	11	flows	flow	NOUN
ajeer-232	84	12	,	,	PUNCT
ajeer-232	84	13	creditors	creditor	NOUN
ajeer-232	84	14	and	and	CCONJ
ajeer-232	84	15	shareholders	shareholder	NOUN
ajeer-232	84	16	have	have	AUX
ajeer-232	84	17	divest	divest	VERB
ajeer-232	84	18	interest	interest	NOUN
ajeer-232	84	19	and	and	CCONJ
ajeer-232	84	20	seems	seem	VERB
ajeer-232	84	21	to	to	PART
ajeer-232	84	22	be	be	AUX
ajeer-232	84	23	in	in	ADP
ajeer-232	84	24	contention	contention	NOUN
ajeer-232	84	25	.	.	PUNCT
ajeer-232	85	1	lai	lai	PROPN
ajeer-232	85	2	et	et	PROPN
ajeer-232	85	3	al	al	PROPN
ajeer-232	85	4	.	.	PROPN
ajeer-232	86	1	(	(	PUNCT
ajeer-232	86	2	2011	2011	NUM
ajeer-232	86	3	)	)	PUNCT
ajeer-232	86	4	considers	consider	VERB
ajeer-232	86	5	what	what	PRON
ajeer-232	86	6	constitute	constitute	VERB
ajeer-232	86	7	determinants	determinant	NOUN
ajeer-232	86	8	for	for	ADP
ajeer-232	86	9	organizations	organization	NOUN
ajeer-232	86	10	engaging	engage	VERB
ajeer-232	86	11	in	in	ADP
ajeer-232	86	12	risk	risk	NOUN
ajeer-232	86	13	management	management	NOUN
ajeer-232	86	14	,	,	PUNCT
ajeer-232	86	15	adding	add	VERB
ajeer-232	86	16	that	that	SCONJ
ajeer-232	86	17	such	such	ADJ
ajeer-232	86	18	determinants	determinant	NOUN
ajeer-232	86	19	are	be	AUX
ajeer-232	86	20	in	in	ADP
ajeer-232	86	21	line	line	NOUN
ajeer-232	86	22	with	with	ADP
ajeer-232	86	23	the	the	DET
ajeer-232	86	24	firm	firm	NOUN
ajeer-232	86	25	’s	’s	PART
ajeer-232	86	26	value	value	NOUN
ajeer-232	86	27	maximization	maximization	NOUN
ajeer-232	86	28	hypothesis	hypothesis	NOUN
ajeer-232	86	29	.	.	PUNCT
ajeer-232	87	1	this	this	PRON
ajeer-232	87	2	we	we	PRON
ajeer-232	87	3	could	could	AUX
ajeer-232	87	4	therefore	therefore	ADV
ajeer-232	87	5	consider	consider	VERB
ajeer-232	87	6	as	as	ADP
ajeer-232	87	7	fundamental	fundamental	ADJ
ajeer-232	87	8	of	of	ADP
ajeer-232	87	9	value	value	NOUN
ajeer-232	87	10	maximization	maximization	NOUN
ajeer-232	87	11	hypothesis	hypothesis	NOUN
ajeer-232	87	12	supporting	support	VERB
ajeer-232	87	13	application	application	NOUN
ajeer-232	87	14	of	of	ADP
ajeer-232	87	15	erm	erm	PROPN
ajeer-232	87	16	in	in	ADP
ajeer-232	87	17	corporate	corporate	ADJ
ajeer-232	87	18	organizations	organization	NOUN
ajeer-232	87	19	globally	globally	ADV
ajeer-232	87	20	.	.	PUNCT
ajeer-232	88	1	few	few	ADJ
ajeer-232	88	2	financial	financial	ADJ
ajeer-232	88	3	propositions	proposition	NOUN
ajeer-232	88	4	supporting	support	VERB
ajeer-232	88	5	the	the	DET
ajeer-232	88	6	implementation	implementation	NOUN
ajeer-232	88	7	of	of	ADP
ajeer-232	88	8	erm	erm	PROPN
ajeer-232	88	9	in	in	ADP
ajeer-232	88	10	an	an	DET
ajeer-232	88	11	organization	organization	NOUN
ajeer-232	88	12	includes	include	VERB
ajeer-232	88	13	financial	financial	ADJ
ajeer-232	88	14	distress	distress	NOUN
ajeer-232	88	15	cost	cost	NOUN
ajeer-232	88	16	hypothesis	hypothesis	NOUN
ajeer-232	88	17	,	,	PUNCT
ajeer-232	88	18	lower	low	ADJ
ajeer-232	88	19	tax	tax	NOUN
ajeer-232	88	20	burden	burden	NOUN
ajeer-232	88	21	hypothesis	hypothesis	NOUN
ajeer-232	88	22	,	,	PUNCT
ajeer-232	88	23	costly	costly	ADJ
ajeer-232	88	24	external	external	ADJ
ajeer-232	88	25	financing	financing	NOUN
ajeer-232	88	26	hypothesis	hypothesis	NOUN
ajeer-232	88	27	and	and	CCONJ
ajeer-232	88	28	agency	agency	NOUN
ajeer-232	88	29	problem	problem	NOUN
ajeer-232	88	30	hypothesis	hypothesis	NOUN
ajeer-232	88	31	.	.	PUNCT
ajeer-232	89	1	2.1.1	2.1.1	X
ajeer-232	89	2	.	.	PUNCT
ajeer-232	89	3	financial	financial	ADJ
ajeer-232	89	4	distress	distress	NOUN
ajeer-232	89	5	cost	cost	NOUN
ajeer-232	89	6	hypothesis	hypothesis	NOUN
ajeer-232	89	7	in	in	ADP
ajeer-232	89	8	as	as	ADV
ajeer-232	89	9	much	much	ADJ
ajeer-232	89	10	as	as	SCONJ
ajeer-232	89	11	there	there	PRON
ajeer-232	89	12	are	be	VERB
ajeer-232	89	13	many	many	ADJ
ajeer-232	89	14	justification	justification	NOUN
ajeer-232	89	15	for	for	ADP
ajeer-232	89	16	risk	risk	NOUN
ajeer-232	89	17	management	management	NOUN
ajeer-232	89	18	,	,	PUNCT
ajeer-232	89	19	one	one	NUM
ajeer-232	89	20	key	key	ADJ
ajeer-232	89	21	motive	motive	NOUN
ajeer-232	89	22	is	be	AUX
ajeer-232	89	23	to	to	PART
ajeer-232	89	24	hedge	hedge	VERB
ajeer-232	89	25	against	against	ADP
ajeer-232	89	26	financial	financial	ADJ
ajeer-232	89	27	distress	distress	NOUN
ajeer-232	89	28	cost	cost	NOUN
ajeer-232	89	29	.	.	PUNCT
ajeer-232	90	1	while	while	SCONJ
ajeer-232	90	2	there	there	PRON
ajeer-232	90	3	exist	exist	VERB
ajeer-232	90	4	evidences	evidence	NOUN
ajeer-232	90	5	to	to	PART
ajeer-232	90	6	support	support	VERB
ajeer-232	90	7	the	the	DET
ajeer-232	90	8	proposition	proposition	NOUN
ajeer-232	90	9	that	that	SCONJ
ajeer-232	90	10	organizations	organization	NOUN
ajeer-232	90	11	engage	engage	VERB
ajeer-232	90	12	in	in	ADP
ajeer-232	90	13	evaluation	evaluation	NOUN
ajeer-232	90	14	and	and	CCONJ
ajeer-232	90	15	control	control	NOUN
ajeer-232	90	16	of	of	ADP
ajeer-232	90	17	risk	risk	NOUN
ajeer-232	90	18	in	in	ADP
ajeer-232	90	19	their	their	PRON
ajeer-232	90	20	likelihood	likelihood	NOUN
ajeer-232	90	21	of	of	ADP
ajeer-232	90	22	suffering	suffer	VERB
ajeer-232	90	23	some	some	DET
ajeer-232	90	24	kind	kind	NOUN
ajeer-232	90	25	of	of	ADP
ajeer-232	90	26	losses	loss	NOUN
ajeer-232	90	27	in	in	ADP
ajeer-232	90	28	distress	distress	NOUN
ajeer-232	90	29	,	,	PUNCT
ajeer-232	90	30	[	[	X
ajeer-232	90	31	cummins	cummin	NOUN
ajeer-232	90	32	,	,	PUNCT
ajeer-232	90	33	phillips	phillip	NOUN
ajeer-232	90	34	and	and	CCONJ
ajeer-232	90	35	smith	smith	PROPN
ajeer-232	90	36	]	]	PUNCT
ajeer-232	90	37	insisted	insist	VERB
ajeer-232	90	38	that	that	SCONJ
ajeer-232	90	39	the	the	DET
ajeer-232	90	40	corroboration	corroboration	NOUN
ajeer-232	90	41	is	be	AUX
ajeer-232	90	42	not	not	PART
ajeer-232	90	43	convincing	convincing	ADJ
ajeer-232	90	44	for	for	ADP
ajeer-232	90	45	firms	firm	NOUN
ajeer-232	90	46	other	other	ADJ
ajeer-232	90	47	than	than	ADP
ajeer-232	90	48	financial	financial	ADJ
ajeer-232	90	49	institutions	institution	NOUN
ajeer-232	90	50	.	.	PUNCT
ajeer-232	91	1	again	again	ADV
ajeer-232	91	2	,	,	PUNCT
ajeer-232	91	3	a	a	DET
ajeer-232	91	4	study	study	NOUN
ajeer-232	91	5	by	by	ADP
ajeer-232	91	6	[	[	X
ajeer-232	91	7	wall	wall	NOUN
ajeer-232	91	8	and	and	CCONJ
ajeer-232	91	9	jpringle	jpringle	PROPN
ajeer-232	91	10	]	]	PUNCT
ajeer-232	91	11	supported	support	VERB
ajeer-232	91	12	evidence	evidence	NOUN
ajeer-232	91	13	that	that	SCONJ
ajeer-232	91	14	organizations	organization	NOUN
ajeer-232	91	15	with	with	ADP
ajeer-232	91	16	low	low	ADJ
ajeer-232	91	17	leverage	leverage	NOUN
ajeer-232	91	18	would	would	AUX
ajeer-232	91	19	rather	rather	ADV
ajeer-232	91	20	consider	consider	VERB
ajeer-232	91	21	derivative	derivative	ADJ
ajeer-232	91	22	options	option	NOUN
ajeer-232	91	23	as	as	ADP
ajeer-232	91	24	alternative	alternative	ADJ
ajeer-232	91	25	risk	risk	NOUN
ajeer-232	91	26	management	management	NOUN
ajeer-232	91	27	swap	swap	NOUN
ajeer-232	91	28	than	than	ADP
ajeer-232	91	29	organizations	organization	NOUN
ajeer-232	91	30	with	with	ADP
ajeer-232	91	31	higher	high	ADJ
ajeer-232	91	32	credit	credit	NOUN
ajeer-232	91	33	rating	rating	NOUN
ajeer-232	91	34	.	.	PUNCT
ajeer-232	92	1	opler	opl	ADJ
ajeer-232	92	2	and	and	CCONJ
ajeer-232	92	3	titman	titman	NOUN
ajeer-232	92	4	(	(	PUNCT
ajeer-232	92	5	1994	1994	NUM
ajeer-232	92	6	)	)	PUNCT
ajeer-232	92	7	using	use	VERB
ajeer-232	92	8	debt	debt	NOUN
ajeer-232	92	9	ratio	ratio	NOUN
ajeer-232	92	10	of	of	ADP
ajeer-232	92	11	organizations	organization	NOUN
ajeer-232	92	12	established	establish	VERB
ajeer-232	92	13	also	also	ADV
ajeer-232	92	14	that	that	SCONJ
ajeer-232	92	15	a	a	DET
ajeer-232	92	16	companies	company	NOUN
ajeer-232	92	17	’	'	PUNCT
ajeer-232	92	18	financial	financial	ADJ
ajeer-232	92	19	leverage	leverage	NOUN
ajeer-232	92	20	is	be	AUX
ajeer-232	92	21	related	relate	VERB
ajeer-232	92	22	to	to	ADP
ajeer-232	92	23	possibility	possibility	NOUN
ajeer-232	92	24	of	of	ADP
ajeer-232	92	25	financial	financial	ADJ
ajeer-232	92	26	distress	distress	NOUN
ajeer-232	92	27	.	.	PUNCT
ajeer-232	93	1	[	[	X
ajeer-232	93	2	andrade	andrade	NOUN
ajeer-232	93	3	and	and	CCONJ
ajeer-232	93	4	kaplan	kaplan	PROPN
ajeer-232	93	5	]	]	PUNCT
ajeer-232	93	6	supported	support	VERB
ajeer-232	93	7	the	the	DET
ajeer-232	93	8	work	work	NOUN
ajeer-232	93	9	of	of	ADP
ajeer-232	93	10	opler	opler	NOUN
ajeer-232	93	11	and	and	CCONJ
ajeer-232	93	12	titman	titman	NOUN
ajeer-232	93	13	(	(	PUNCT
ajeer-232	93	14	1994	1994	NUM
ajeer-232	93	15	)	)	PUNCT
ajeer-232	93	16	;	;	PUNCT
ajeer-232	93	17	jensen	jensen	PROPN
ajeer-232	93	18	(	(	PUNCT
ajeer-232	93	19	1989	1989	NUM
ajeer-232	93	20	)	)	PUNCT
ajeer-232	93	21	;	;	PUNCT
ajeer-232	93	22	wruck	wruck	X
ajeer-232	93	23	(	(	PUNCT
ajeer-232	93	24	1990	1990	NUM
ajeer-232	93	25	)	)	PUNCT
ajeer-232	93	26	and	and	CCONJ
ajeer-232	93	27	ofek	ofek	NOUN
ajeer-232	93	28	(	(	PUNCT
ajeer-232	93	29	1993	1993	NUM
ajeer-232	93	30	)	)	PUNCT
ajeer-232	93	31	reported	report	VERB
ajeer-232	93	32	that	that	SCONJ
ajeer-232	93	33	financial	financial	ADJ
ajeer-232	93	34	leverage	leverage	NOUN
ajeer-232	93	35	can	can	AUX
ajeer-232	93	36	be	be	AUX
ajeer-232	93	37	utilized	utilize	VERB
ajeer-232	93	38	to	to	ADP
ajeer-232	93	39	advantage	advantage	NOUN
ajeer-232	93	40	of	of	ADP
ajeer-232	93	41	distress	distress	NOUN
ajeer-232	93	42	cost	cost	NOUN
ajeer-232	93	43	.	.	PUNCT
ajeer-232	94	1	2.1.2	2.1.2	X
ajeer-232	94	2	.	.	PUNCT
ajeer-232	94	3	lower	low	ADJ
ajeer-232	94	4	tax	tax	NOUN
ajeer-232	94	5	burdens	burden	NOUN
ajeer-232	94	6	hypothesis	hypothesis	VERB
ajeer-232	94	7	empirical	empirical	ADJ
ajeer-232	94	8	research	research	NOUN
ajeer-232	94	9	by	by	ADP
ajeer-232	94	10	nance	nance	NOUN
ajeer-232	94	11	et	et	PROPN
ajeer-232	94	12	al	al	PROPN
ajeer-232	94	13	.	.	PROPN
ajeer-232	95	1	(	(	PUNCT
ajeer-232	95	2	1993	1993	NUM
ajeer-232	95	3	)	)	PUNCT
ajeer-232	95	4	revealed	reveal	VERB
ajeer-232	95	5	that	that	SCONJ
ajeer-232	95	6	non	non	ADJ
ajeer-232	95	7	-	-	ADJ
ajeer-232	95	8	financial	financial	ADJ
ajeer-232	95	9	firms	firm	NOUN
ajeer-232	95	10	recording	record	VERB
ajeer-232	95	11	investment	investment	NOUN
ajeer-232	95	12	tax	tax	NOUN
ajeer-232	95	13	that	that	PRON
ajeer-232	95	14	were	be	AUX
ajeer-232	95	15	considerable	considerable	ADJ
ajeer-232	95	16	high	high	ADJ
ajeer-232	95	17	contracted	contract	VERB
ajeer-232	95	18	derivative	derivative	ADJ
ajeer-232	95	19	transactions	transaction	NOUN
ajeer-232	95	20	–	–	PUNCT
ajeer-232	95	21	a	a	DET
ajeer-232	95	22	form	form	NOUN
ajeer-232	95	23	of	of	ADP
ajeer-232	95	24	risk	risk	NOUN
ajeer-232	95	25	evaluation	evaluation	NOUN
ajeer-232	95	26	and	and	CCONJ
ajeer-232	95	27	control	control	NOUN
ajeer-232	95	28	.	.	PUNCT
ajeer-232	96	1	the	the	DET
ajeer-232	96	2	study	study	NOUN
ajeer-232	96	3	by	by	ADP
ajeer-232	96	4	[	[	X
ajeer-232	96	5	cummins	cummin	NOUN
ajeer-232	96	6	,	,	PUNCT
ajeer-232	96	7	phillips	phillip	NOUN
ajeer-232	96	8	and	and	CCONJ
ajeer-232	96	9	smith	smith	PROPN
ajeer-232	96	10	]	]	PUNCT
ajeer-232	96	11	presented	present	VERB
ajeer-232	96	12	another	another	DET
ajeer-232	96	13	convincing	convincing	ADJ
ajeer-232	96	14	argument	argument	NOUN
ajeer-232	96	15	in	in	ADP
ajeer-232	96	16	support	support	NOUN
ajeer-232	96	17	of	of	ADP
ajeer-232	96	18	the	the	DET
ajeer-232	96	19	tax	tax	NOUN
ajeer-232	96	20	hypothesis	hypothesis	NOUN
ajeer-232	96	21	.	.	PUNCT
ajeer-232	97	1	they	they	PRON
ajeer-232	97	2	maintained	maintain	VERB
ajeer-232	97	3	that	that	SCONJ
ajeer-232	97	4	taxes	taxis	NOUN
ajeer-232	97	5	burdens	burden	NOUN
ajeer-232	97	6	was	be	AUX
ajeer-232	97	7	a	a	DET
ajeer-232	97	8	factor	factor	NOUN
ajeer-232	97	9	that	that	PRON
ajeer-232	97	10	determine	determine	VERB
ajeer-232	97	11	the	the	DET
ajeer-232	97	12	organizations	organization	NOUN
ajeer-232	97	13	decision	decision	NOUN
ajeer-232	97	14	to	to	PART
ajeer-232	97	15	utilize	utilize	VERB
ajeer-232	97	16	derivative	derivative	ADJ
ajeer-232	97	17	options	option	NOUN
ajeer-232	97	18	as	as	ADP
ajeer-232	97	19	a	a	DET
ajeer-232	97	20	measure	measure	NOUN
ajeer-232	97	21	of	of	ADP
ajeer-232	97	22	risk	risk	NOUN
ajeer-232	97	23	management	management	NOUN
ajeer-232	97	24	.	.	PUNCT
ajeer-232	98	1	2.1.3	2.1.3	NUM
ajeer-232	98	2	.	.	PUNCT
ajeer-232	98	3	costly	costly	ADJ
ajeer-232	98	4	external	external	ADJ
ajeer-232	98	5	financing	financing	NOUN
ajeer-232	98	6	hypothesis	hypothesis	NOUN
ajeer-232	98	7	studies	study	NOUN
ajeer-232	98	8	reveals	reveal	VERB
ajeer-232	98	9	that	that	SCONJ
ajeer-232	98	10	firms	firm	NOUN
ajeer-232	98	11	involves	involve	VERB
ajeer-232	98	12	in	in	ADP
ajeer-232	98	13	risk	risk	NOUN
ajeer-232	98	14	management	management	NOUN
ajeer-232	98	15	by	by	ADP
ajeer-232	98	16	adopting	adopt	VERB
ajeer-232	98	17	derivatives	derivative	NOUN
ajeer-232	98	18	as	as	ADP
ajeer-232	98	19	a	a	DET
ajeer-232	98	20	means	means	NOUN
ajeer-232	98	21	of	of	ADP
ajeer-232	98	22	achieving	achieve	VERB
ajeer-232	98	23	stability	stability	NOUN
ajeer-232	98	24	of	of	ADP
ajeer-232	98	25	internal	internal	ADJ
ajeer-232	98	26	financing	financing	NOUN
ajeer-232	98	27	mechanism	mechanism	NOUN
ajeer-232	98	28	in	in	ADP
ajeer-232	98	29	order	order	NOUN
ajeer-232	98	30	to	to	PART
ajeer-232	98	31	reduce	reduce	VERB
ajeer-232	98	32	differences	difference	NOUN
ajeer-232	98	33	in	in	ADP
ajeer-232	98	34	the	the	DET
ajeer-232	98	35	firm	firm	NOUN
ajeer-232	98	36	’s	’s	PART
ajeer-232	98	37	income	income	NOUN
ajeer-232	98	38	.	.	PUNCT
ajeer-232	99	1	myers	myers	PROPN
ajeer-232	99	2	(	(	PUNCT
ajeer-232	99	3	1984	1984	NUM
ajeer-232	99	4	)	)	PUNCT
ajeer-232	99	5	and	and	CCONJ
ajeer-232	99	6	hubbard	hubbard	PROPN
ajeer-232	99	7	(	(	PUNCT
ajeer-232	99	8	1998	1998	NUM
ajeer-232	99	9	)	)	PUNCT
ajeer-232	99	10	in	in	ADP
ajeer-232	99	11	the	the	DET
ajeer-232	99	12	study	study	NOUN
ajeer-232	99	13	of	of	ADP
ajeer-232	99	14	capital	capital	NOUN
ajeer-232	99	15	market	market	NOUN
ajeer-232	99	16	imperfection	imperfection	NOUN
ajeer-232	99	17	and	and	CCONJ
ajeer-232	99	18	capital	capital	NOUN
ajeer-232	99	19	structure	structure	NOUN
ajeer-232	99	20	,	,	PUNCT
ajeer-232	99	21	stressed	stress	VERB
ajeer-232	99	22	that	that	SCONJ
ajeer-232	99	23	financial	financial	ADJ
ajeer-232	99	24	models	model	NOUN
ajeer-232	99	25	relating	relate	VERB
ajeer-232	99	26	to	to	ADP
ajeer-232	99	27	capital	capital	NOUN
ajeer-232	99	28	market	market	NOUN
ajeer-232	99	29	analysis	analysis	NOUN
ajeer-232	99	30	shows	show	VERB
ajeer-232	99	31	that	that	SCONJ
ajeer-232	99	32	financing	finance	VERB
ajeer-232	99	33	an	an	DET
ajeer-232	99	34	organization	organization	NOUN
ajeer-232	99	35	from	from	ADP
ajeer-232	99	36	external	external	ADJ
ajeer-232	99	37	sources	source	NOUN
ajeer-232	99	38	is	be	AUX
ajeer-232	99	39	more	more	ADV
ajeer-232	99	40	expensive	expensive	ADJ
ajeer-232	99	41	than	than	ADP
ajeer-232	99	42	internal	internal	ADJ
ajeer-232	99	43	financing	financing	NOUN
ajeer-232	99	44	options	option	NOUN
ajeer-232	99	45	.	.	PUNCT
ajeer-232	100	1	this	this	PRON
ajeer-232	100	2	ensures	ensure	VERB
ajeer-232	100	3	adequate	adequate	ADJ
ajeer-232	100	4	availability	availability	NOUN
ajeer-232	100	5	of	of	ADP
ajeer-232	100	6	internal	internal	ADJ
ajeer-232	100	7	funds	fund	NOUN
ajeer-232	100	8	within	within	ADP
ajeer-232	100	9	the	the	DET
ajeer-232	100	10	organisation	organisation	NOUN
ajeer-232	100	11	for	for	ADP
ajeer-232	100	12	more	more	ADV
ajeer-232	100	13	attractive	attractive	ADJ
ajeer-232	100	14	and	and	CCONJ
ajeer-232	100	15	comparatively	comparatively	ADV
ajeer-232	100	16	high	high	ADJ
ajeer-232	100	17	yielding	yield	VERB
ajeer-232	100	18	transactions	transaction	NOUN
ajeer-232	100	19	.	.	PUNCT
ajeer-232	101	1	internal	internal	ADJ
ajeer-232	101	2	financing	financing	NOUN
ajeer-232	101	3	,	,	PUNCT
ajeer-232	101	4	therefore	therefore	ADV
ajeer-232	101	5	stands	stand	VERB
ajeer-232	101	6	out	out	ADP
ajeer-232	101	7	as	as	ADP
ajeer-232	101	8	a	a	DET
ajeer-232	101	9	more	more	ADV
ajeer-232	101	10	veritable	veritable	ADJ
ajeer-232	101	11	option	option	NOUN
ajeer-232	101	12	over	over	ADP
ajeer-232	101	13	the	the	DET
ajeer-232	101	14	external	external	ADJ
ajeer-232	101	15	sources	source	NOUN
ajeer-232	101	16	because	because	SCONJ
ajeer-232	101	17	of	of	ADP
ajeer-232	101	18	its	its	PRON
ajeer-232	101	19	relative	relative	ADJ
ajeer-232	101	20	pricing	pricing	NOUN
ajeer-232	101	21	.	.	PUNCT
ajeer-232	102	1	the	the	DET
ajeer-232	102	2	investigation	investigation	NOUN
ajeer-232	102	3	as	as	ADP
ajeer-232	102	4	in	in	ADP
ajeer-232	102	5	[	[	PUNCT
ajeer-232	102	6	gay	gay	ADJ
ajeer-232	102	7	and	and	CCONJ
ajeer-232	102	8	nam	nam	NOUN
ajeer-232	102	9	]	]	PUNCT
ajeer-232	102	10	showed	show	VERB
ajeer-232	102	11	evidences	evidence	NOUN
ajeer-232	102	12	that	that	SCONJ
ajeer-232	102	13	firms	firm	NOUN
ajeer-232	102	14	other	other	ADJ
ajeer-232	102	15	than	than	ADP
ajeer-232	102	16	financial	financial	ADJ
ajeer-232	102	17	institutions	institution	NOUN
ajeer-232	102	18	with	with	ADP
ajeer-232	102	19	low	low	ADJ
ajeer-232	102	20	liquidity	liquidity	NOUN
ajeer-232	102	21	rating	rating	NOUN
ajeer-232	102	22	and	and	CCONJ
ajeer-232	102	23	relatively	relatively	ADV
ajeer-232	102	24	high	high	ADJ
ajeer-232	102	25	expansion	expansion	NOUN
ajeer-232	102	26	propositions	proposition	NOUN
ajeer-232	102	27	,	,	PUNCT
ajeer-232	102	28	expressed	express	VERB
ajeer-232	102	29	by	by	ADP
ajeer-232	102	30	the	the	DET
ajeer-232	102	31	ratio	ratio	NOUN
ajeer-232	102	32	of	of	ADP
ajeer-232	102	33	the	the	DET
ajeer-232	102	34	market	market	NOUN
ajeer-232	102	35	value	value	NOUN
ajeer-232	102	36	and	and	CCONJ
ajeer-232	102	37	replacement	replacement	NOUN
ajeer-232	102	38	value	value	NOUN
ajeer-232	102	39	adopts	adopt	VERB
ajeer-232	102	40	derivatives	derivative	NOUN
ajeer-232	102	41	options	option	NOUN
ajeer-232	102	42	hedging	hedging	NOUN
ajeer-232	102	43	.	.	PUNCT
ajeer-232	103	1	in	in	ADP
ajeer-232	103	2	their	their	PRON
ajeer-232	103	3	study	study	NOUN
ajeer-232	103	4	,	,	PUNCT
ajeer-232	103	5	nance	nance	NOUN
ajeer-232	103	6	et	et	PROPN
ajeer-232	103	7	al	al	PROPN
ajeer-232	103	8	.	.	PROPN
ajeer-232	103	9	(	(	PUNCT
ajeer-232	103	10	1993	1993	NUM
ajeer-232	103	11	)	)	PUNCT
ajeer-232	103	12	found	find	VERB
ajeer-232	103	13	that	that	SCONJ
ajeer-232	103	14	these	these	DET
ajeer-232	103	15	institutions	institution	NOUN
ajeer-232	103	16	are	be	AUX
ajeer-232	103	17	highly	highly	ADV
ajeer-232	103	18	disposed	disposed	ADJ
ajeer-232	103	19	to	to	PART
ajeer-232	103	20	use	use	VERB
ajeer-232	103	21	derivative	derivative	NOUN
ajeer-232	103	22	to	to	PART
ajeer-232	103	23	forestall	forestall	VERB
ajeer-232	103	24	unwarranted	unwarranted	ADJ
ajeer-232	103	25	events	event	NOUN
ajeer-232	103	26	of	of	ADP
ajeer-232	103	27	giving	give	VERB
ajeer-232	103	28	up	up	ADP
ajeer-232	103	29	transactions	transaction	NOUN
ajeer-232	103	30	with	with	ADP
ajeer-232	103	31	high	high	ADJ
ajeer-232	103	32	returns	return	NOUN
ajeer-232	103	33	because	because	SCONJ
ajeer-232	103	34	of	of	ADP
ajeer-232	103	35	lack	lack	NOUN
ajeer-232	103	36	of	of	ADP
ajeer-232	103	37	internal	internal	ADJ
ajeer-232	103	38	funding	funding	NOUN
ajeer-232	103	39	.	.	PUNCT
ajeer-232	104	1	2.1.4	2.1.4	NUM
ajeer-232	104	2	.	.	PUNCT
ajeer-232	104	3	agency	agency	NOUN
ajeer-232	104	4	problem	problem	NOUN
ajeer-232	104	5	hypothesis	hypothesis	NOUN
ajeer-232	104	6	reference	reference	NOUN
ajeer-232	104	7	[	[	X
ajeer-232	104	8	cummins	cummin	NOUN
ajeer-232	104	9	,	,	PUNCT
ajeer-232	104	10	phillips	phillip	NOUN
ajeer-232	104	11	and	and	CCONJ
ajeer-232	104	12	smith	smith	PROPN
ajeer-232	104	13	]	]	PUNCT
ajeer-232	104	14	argued	argue	VERB
ajeer-232	104	15	that	that	SCONJ
ajeer-232	104	16	managers	manager	NOUN
ajeer-232	104	17	had	have	VERB
ajeer-232	104	18	an	an	DET
ajeer-232	104	19	economic	economic	ADJ
ajeer-232	104	20	incentive	incentive	NOUN
ajeer-232	104	21	to	to	PART
ajeer-232	104	22	ensure	ensure	VERB
ajeer-232	104	23	the	the	DET
ajeer-232	104	24	firm	firm	NOUN
ajeer-232	104	25	continued	continue	VERB
ajeer-232	104	26	to	to	PART
ajeer-232	104	27	do	do	VERB
ajeer-232	104	28	well	well	ADV
ajeer-232	104	29	in	in	SCONJ
ajeer-232	104	30	that	that	SCONJ
ajeer-232	104	31	they	they	PRON
ajeer-232	104	32	had	have	VERB
ajeer-232	104	33	disproportionately	disproportionately	ADV
ajeer-232	104	34	large	large	ADJ
ajeer-232	104	35	investments	investment	NOUN
ajeer-232	104	36	in	in	ADP
ajeer-232	104	37	the	the	DET
ajeer-232	104	38	forms	form	NOUN
ajeer-232	104	39	of	of	ADP
ajeer-232	104	40	their	their	PRON
ajeer-232	104	41	skills	skill	NOUN
ajeer-232	104	42	or	or	CCONJ
ajeer-232	104	43	human	human	ADJ
ajeer-232	104	44	capital	capital	NOUN
ajeer-232	104	45	in	in	ADP
ajeer-232	104	46	the	the	DET
ajeer-232	104	47	firm	firm	NOUN
ajeer-232	104	48	.	.	PUNCT
ajeer-232	105	1	it	it	PRON
ajeer-232	105	2	would	would	AUX
ajeer-232	105	3	be	be	AUX
ajeer-232	105	4	costly	costly	ADJ
ajeer-232	105	5	to	to	PART
ajeer-232	105	6	transfer	transfer	VERB
ajeer-232	105	7	these	these	DET
ajeer-232	105	8	skills	skill	NOUN
ajeer-232	105	9	should	should	AUX
ajeer-232	105	10	they	they	PRON
ajeer-232	105	11	need	need	VERB
ajeer-232	105	12	to	to	PART
ajeer-232	105	13	seek	seek	VERB
ajeer-232	105	14	other	other	ADJ
ajeer-232	105	15	work	work	NOUN
ajeer-232	105	16	.	.	PUNCT
ajeer-232	106	1	as	as	ADP
ajeer-232	106	2	such	such	ADJ
ajeer-232	106	3	,	,	PUNCT
ajeer-232	106	4	managers	manager	NOUN
ajeer-232	106	5	were	be	AUX
ajeer-232	106	6	concerned	concerned	ADJ
ajeer-232	106	7	about	about	ADP
ajeer-232	106	8	any	any	DET
ajeer-232	106	9	negative	negative	ADJ
ajeer-232	106	10	shocks	shock	NOUN
ajeer-232	106	11	to	to	ADP
ajeer-232	106	12	profits	profit	NOUN
ajeer-232	106	13	which	which	PRON
ajeer-232	106	14	might	might	AUX
ajeer-232	106	15	result	result	VERB
ajeer-232	106	16	in	in	ADP
ajeer-232	106	17	putting	put	VERB
ajeer-232	106	18	the	the	DET
ajeer-232	106	19	firm	firm	NOUN
ajeer-232	106	20	into	into	ADP
ajeer-232	106	21	financial	financial	ADJ
ajeer-232	106	22	distress	distress	NOUN
ajeer-232	106	23	or	or	CCONJ
ajeer-232	106	24	the	the	DET
ajeer-232	106	25	edge	edge	NOUN
ajeer-232	106	26	of	of	ADP
ajeer-232	106	27	bankruptcy	bankruptcy	NOUN
ajeer-232	106	28	.	.	PUNCT
ajeer-232	107	1	bankruptcy	bankruptcy	NOUN
ajeer-232	107	2	and	and	CCONJ
ajeer-232	107	3	times	time	NOUN
ajeer-232	107	4	of	of	ADP
ajeer-232	107	5	financial	financial	ADJ
ajeer-232	107	6	distress	distress	NOUN
ajeer-232	107	7	often	often	ADV
ajeer-232	107	8	led	lead	VERB
ajeer-232	107	9	to	to	ADP
ajeer-232	107	10	the	the	DET
ajeer-232	107	11	replacement	replacement	NOUN
ajeer-232	107	12	of	of	ADP
ajeer-232	107	13	current	current	ADJ
ajeer-232	107	14	management	management	NOUN
ajeer-232	107	15	.	.	PUNCT
ajeer-232	108	1	this	this	PRON
ajeer-232	108	2	posed	pose	VERB
ajeer-232	108	3	a	a	DET
ajeer-232	108	4	huge	huge	ADJ
ajeer-232	108	5	personal	personal	ADJ
ajeer-232	108	6	risk	risk	NOUN
ajeer-232	108	7	that	that	PRON
ajeer-232	108	8	could	could	AUX
ajeer-232	108	9	not	not	PART
ajeer-232	108	10	be	be	AUX
ajeer-232	108	11	easily	easily	ADV
ajeer-232	108	12	diversified	diversify	VERB
ajeer-232	108	13	away	away	ADV
ajeer-232	108	14	like	like	ADP
ajeer-232	108	15	what	what	PRON
ajeer-232	108	16	shareholders	shareholder	NOUN
ajeer-232	108	17	could	could	AUX
ajeer-232	108	18	.	.	PUNCT
ajeer-232	109	1	2.2	2.2	NUM
ajeer-232	109	2	.	.	PUNCT
ajeer-232	109	3	review	review	NOUN
ajeer-232	109	4	of	of	ADP
ajeer-232	109	5	related	related	ADJ
ajeer-232	109	6	literature	literature	NOUN
ajeer-232	109	7	the	the	DET
ajeer-232	109	8	risk	risk	NOUN
ajeer-232	109	9	prevalent	prevalent	NOUN
ajeer-232	109	10	in	in	ADP
ajeer-232	109	11	business	business	NOUN
ajeer-232	109	12	organization	organization	NOUN
ajeer-232	109	13	portents	portent	NOUN
ajeer-232	109	14	that	that	PRON
ajeer-232	109	15	the	the	DET
ajeer-232	109	16	organization	organization	NOUN
ajeer-232	109	17	face	face	VERB
ajeer-232	109	18	business	business	NOUN
ajeer-232	109	19	losses	loss	NOUN
ajeer-232	109	20	or	or	CCONJ
ajeer-232	109	21	events	event	NOUN
ajeer-232	109	22	that	that	PRON
ajeer-232	109	23	are	be	AUX
ajeer-232	109	24	injurious	injurious	ADJ
ajeer-232	109	25	to	to	ADP
ajeer-232	109	26	their	their	PRON
ajeer-232	109	27	performance	performance	NOUN
ajeer-232	109	28	(	(	PUNCT
ajeer-232	109	29	udoka	udoka	VERB
ajeer-232	109	30	et	et	PROPN
ajeer-232	109	31	al	al	PROPN
ajeer-232	109	32	.	.	PROPN
ajeer-232	109	33	,	,	PUNCT
ajeer-232	109	34	2014	2014	NUM
ajeer-232	109	35	)	)	PUNCT
ajeer-232	109	36	.	.	PUNCT
ajeer-232	110	1	these	these	DET
ajeer-232	110	2	risks	risk	NOUN
ajeer-232	110	3	are	be	AUX
ajeer-232	110	4	endemic	endemic	ADJ
ajeer-232	110	5	to	to	ADP
ajeer-232	110	6	the	the	DET
ajeer-232	110	7	achievement	achievement	NOUN
ajeer-232	110	8	of	of	ADP
ajeer-232	110	9	the	the	DET
ajeer-232	110	10	business	business	NOUN
ajeer-232	110	11	overall	overall	ADJ
ajeer-232	110	12	objectives	objective	NOUN
ajeer-232	110	13	and	and	CCONJ
ajeer-232	110	14	furthermore	furthermore	ADV
ajeer-232	110	15	the	the	DET
ajeer-232	110	16	existence	existence	NOUN
ajeer-232	110	17	of	of	ADP
ajeer-232	110	18	organization	organization	NOUN
ajeer-232	110	19	.	.	PUNCT
ajeer-232	111	1	while	while	SCONJ
ajeer-232	111	2	operational	operational	ADJ
ajeer-232	111	3	risk	risk	NOUN
ajeer-232	111	4	covers	cover	VERB
ajeer-232	111	5	the	the	DET
ajeer-232	111	6	internal	internal	ADJ
ajeer-232	111	7	strength	strength	NOUN
ajeer-232	111	8	and	and	CCONJ
ajeer-232	111	9	weakness	weakness	NOUN
ajeer-232	111	10	of	of	ADP
ajeer-232	111	11	the	the	DET
ajeer-232	111	12	organization	organization	NOUN
ajeer-232	111	13	,	,	PUNCT
ajeer-232	111	14	strategic	strategic	ADJ
ajeer-232	111	15	risks	risk	NOUN
ajeer-232	111	16	evaluates	evaluate	NOUN
ajeer-232	111	17	and	and	CCONJ
ajeer-232	111	18	mitigates	mitigate	VERB
ajeer-232	111	19	the	the	DET
ajeer-232	111	20	opportunities	opportunity	NOUN
ajeer-232	111	21	and	and	CCONJ
ajeer-232	111	22	threat	threat	NOUN
ajeer-232	111	23	confronting	confront	VERB
ajeer-232	111	24	the	the	DET
ajeer-232	111	25	organization	organization	NOUN
ajeer-232	111	26	,	,	PUNCT
ajeer-232	111	27	in	in	ADP
ajeer-232	111	28	this	this	DET
ajeer-232	111	29	case	case	NOUN
ajeer-232	111	30	nigerian	nigerian	ADJ
ajeer-232	111	31	banks	bank	NOUN
ajeer-232	111	32	considering	consider	VERB
ajeer-232	111	33	the	the	DET
ajeer-232	111	34	level	level	NOUN
ajeer-232	111	35	of	of	ADP
ajeer-232	111	36	completion	completion	NOUN
ajeer-232	111	37	.	.	PUNCT
ajeer-232	112	1	“	"	PUNCT
ajeer-232	112	2	enterprise	enterprise	NOUN
ajeer-232	112	3	risk	risk	NOUN
ajeer-232	112	4	management	management	NOUN
ajeer-232	112	5	(	(	PUNCT
ajeer-232	112	6	erm	erm	PROPN
ajeer-232	112	7	)	)	PUNCT
ajeer-232	112	8	is	be	AUX
ajeer-232	112	9	the	the	DET
ajeer-232	112	10	process	process	NOUN
ajeer-232	112	11	of	of	ADP
ajeer-232	112	12	planning	planning	NOUN
ajeer-232	112	13	,	,	PUNCT
ajeer-232	112	14	organizing	organize	VERB
ajeer-232	112	15	,	,	PUNCT
ajeer-232	112	16	leading	lead	VERB
ajeer-232	112	17	and	and	CCONJ
ajeer-232	112	18	controlling	control	VERB
ajeer-232	112	19	the	the	DET
ajeer-232	112	20	activities	activity	NOUN
ajeer-232	112	21	of	of	ADP
ajeer-232	112	22	an	an	DET
ajeer-232	112	23	organization	organization	NOUN
ajeer-232	112	24	in	in	ADP
ajeer-232	112	25	order	order	NOUN
ajeer-232	112	26	to	to	PART
ajeer-232	112	27	minimize	minimize	VERB
ajeer-232	112	28	the	the	DET
ajeer-232	112	29	effects	effect	NOUN
ajeer-232	112	30	of	of	ADP
ajeer-232	112	31	risk	risk	NOUN
ajeer-232	112	32	on	on	ADP
ajeer-232	112	33	an	an	DET
ajeer-232	112	34	organisation	organisation	NOUN
ajeer-232	112	35	’s	’s	PART
ajeer-232	112	36	capital	capital	NOUN
ajeer-232	112	37	and	and	CCONJ
ajeer-232	112	38	performance	performance	NOUN
ajeer-232	112	39	”	"	PUNCT
ajeer-232	112	40	(	(	PUNCT
ajeer-232	112	41	stulz	stulz	ADJ
ajeer-232	112	42	,	,	PUNCT
ajeer-232	112	43	2004	2004	NUM
ajeer-232	112	44	)	)	PUNCT
ajeer-232	112	45	.	.	PUNCT
ajeer-232	113	1	erm	erm	PROPN
ajeer-232	113	2	is	be	AUX
ajeer-232	113	3	a	a	DET
ajeer-232	113	4	means	means	NOUN
ajeer-232	113	5	of	of	ADP
ajeer-232	113	6	ensuring	ensure	VERB
ajeer-232	113	7	the	the	DET
ajeer-232	113	8	efficient	efficient	ADJ
ajeer-232	113	9	itemization	itemization	NOUN
ajeer-232	113	10	,	,	PUNCT
ajeer-232	113	11	analysis	analysis	NOUN
ajeer-232	113	12	and	and	CCONJ
ajeer-232	113	13	evaluation	evaluation	NOUN
ajeer-232	113	14	of	of	ADP
ajeer-232	113	15	all	all	DET
ajeer-232	113	16	meaningful	meaningful	ADJ
ajeer-232	113	17	risks	risk	NOUN
ajeer-232	113	18	of	of	ADP
ajeer-232	113	19	an	an	DET
ajeer-232	113	20	organization	organization	NOUN
ajeer-232	113	21	.	.	PUNCT
ajeer-232	114	1	it	it	PRON
ajeer-232	114	2	takes	take	VERB
ajeer-232	114	3	into	into	ADP
ajeer-232	114	4	consideration	consideration	NOUN
ajeer-232	114	5	all	all	DET
ajeer-232	114	6	the	the	DET
ajeer-232	114	7	conventional	conventional	ADJ
ajeer-232	114	8	areas	area	NOUN
ajeer-232	114	9	of	of	ADP
ajeer-232	114	10	risk	risk	NOUN
ajeer-232	114	11	,	,	PUNCT
ajeer-232	114	12	and	and	CCONJ
ajeer-232	114	13	also	also	ADV
ajeer-232	114	14	strategic	strategic	ADJ
ajeer-232	114	15	and	and	CCONJ
ajeer-232	114	16	operational	operational	ADJ
ajeer-232	114	17	risk	risk	NOUN
ajeer-232	114	18	(	(	PUNCT
ajeer-232	114	19	head	head	NOUN
ajeer-232	114	20	,	,	PUNCT
ajeer-232	114	21	1978	1978	NUM
ajeer-232	114	22	)	)	PUNCT
ajeer-232	114	23	.	.	PUNCT
ajeer-232	115	1	asian	asian	ADJ
ajeer-232	115	2	journal	journal	PROPN
ajeer-232	115	3	of	of	ADP
ajeer-232	115	4	economics	economic	NOUN
ajeer-232	115	5	and	and	CCONJ
ajeer-232	115	6	empirical	empirical	ADJ
ajeer-232	115	7	research	research	NOUN
ajeer-232	115	8	,	,	PUNCT
ajeer-232	115	9	2017	2017	NUM
ajeer-232	115	10	,	,	PUNCT
ajeer-232	115	11	4(2	4(2	NUM
ajeer-232	115	12	):	):	PUNCT
ajeer-232	115	13	68	68	NUM
ajeer-232	115	14	-	-	SYM
ajeer-232	115	15	74	74	NUM
ajeer-232	115	16	71	71	NUM
ajeer-232	115	17	erm	erm	ADJ
ajeer-232	115	18	and	and	CCONJ
ajeer-232	115	19	internal	internal	ADJ
ajeer-232	115	20	control	control	NOUN
ajeer-232	115	21	system	system	NOUN
ajeer-232	115	22	(	(	PUNCT
ajeer-232	115	23	ics	ics	NOUN
ajeer-232	115	24	)	)	PUNCT
ajeer-232	115	25	works	work	VERB
ajeer-232	115	26	hand	hand	NOUN
ajeer-232	115	27	-	-	PUNCT
ajeer-232	115	28	in	in	ADP
ajeer-232	115	29	-	-	PUNCT
ajeer-232	115	30	hand	hand	NOUN
ajeer-232	115	31	in	in	ADP
ajeer-232	115	32	organizations	organization	NOUN
ajeer-232	115	33	since	since	SCONJ
ajeer-232	115	34	ics	ics	NOUN
ajeer-232	115	35	is	be	AUX
ajeer-232	115	36	integral	integral	ADJ
ajeer-232	115	37	structure	structure	NOUN
ajeer-232	115	38	of	of	ADP
ajeer-232	115	39	controls	control	NOUN
ajeer-232	115	40	in	in	ADP
ajeer-232	115	41	an	an	DET
ajeer-232	115	42	organization	organization	NOUN
ajeer-232	115	43	put	put	VERB
ajeer-232	115	44	in	in	ADP
ajeer-232	115	45	place	place	NOUN
ajeer-232	115	46	by	by	ADP
ajeer-232	115	47	the	the	DET
ajeer-232	115	48	board	board	NOUN
ajeer-232	115	49	to	to	PART
ajeer-232	115	50	ensure	ensure	VERB
ajeer-232	115	51	that	that	SCONJ
ajeer-232	115	52	transactions	transaction	NOUN
ajeer-232	115	53	are	be	AUX
ajeer-232	115	54	conducted	conduct	VERB
ajeer-232	115	55	in	in	ADP
ajeer-232	115	56	line	line	NOUN
ajeer-232	115	57	with	with	ADP
ajeer-232	115	58	established	establish	VERB
ajeer-232	115	59	policy	policy	NOUN
ajeer-232	115	60	to	to	PART
ajeer-232	115	61	forestall	forestall	VERB
ajeer-232	115	62	loss	loss	NOUN
ajeer-232	115	63	of	of	ADP
ajeer-232	115	64	assets	asset	NOUN
ajeer-232	115	65	,	,	PUNCT
ajeer-232	115	66	integrity	integrity	NOUN
ajeer-232	115	67	and	and	CCONJ
ajeer-232	115	68	completeness	completeness	NOUN
ajeer-232	115	69	of	of	ADP
ajeer-232	115	70	documentations	documentation	NOUN
ajeer-232	115	71	(	(	PUNCT
ajeer-232	115	72	ozor	ozor	NOUN
ajeer-232	115	73	,	,	PUNCT
ajeer-232	115	74	2010	2010	NUM
ajeer-232	115	75	)	)	PUNCT
ajeer-232	115	76	.	.	PUNCT
ajeer-232	116	1	again	again	ADV
ajeer-232	116	2	,	,	PUNCT
ajeer-232	116	3	ics	ics	PROPN
ajeer-232	116	4	is	be	AUX
ajeer-232	116	5	established	establish	VERB
ajeer-232	116	6	within	within	ADP
ajeer-232	116	7	the	the	DET
ajeer-232	116	8	framework	framework	NOUN
ajeer-232	116	9	of	of	ADP
ajeer-232	116	10	management	management	NOUN
ajeer-232	116	11	policies	policy	NOUN
ajeer-232	116	12	to	to	PART
ajeer-232	116	13	ensure	ensure	VERB
ajeer-232	116	14	that	that	SCONJ
ajeer-232	116	15	manipulations	manipulation	NOUN
ajeer-232	116	16	and	and	CCONJ
ajeer-232	116	17	errors	error	NOUN
ajeer-232	116	18	are	be	AUX
ajeer-232	116	19	easily	easily	ADV
ajeer-232	116	20	and	and	CCONJ
ajeer-232	116	21	quickly	quickly	ADV
ajeer-232	116	22	detected	detect	VERB
ajeer-232	116	23	from	from	ADP
ajeer-232	116	24	the	the	DET
ajeer-232	116	25	system	system	NOUN
ajeer-232	116	26	(	(	PUNCT
ajeer-232	116	27	barnes	barne	NOUN
ajeer-232	116	28	,	,	PUNCT
ajeer-232	116	29	2004	2004	NUM
ajeer-232	116	30	)	)	PUNCT
ajeer-232	116	31	.	.	PUNCT
ajeer-232	117	1	erm	erm	PROPN
ajeer-232	117	2	implements	implement	VERB
ajeer-232	117	3	systematic	systematic	ADJ
ajeer-232	117	4	and	and	CCONJ
ajeer-232	117	5	organized	organized	ADJ
ajeer-232	117	6	means	mean	NOUN
ajeer-232	117	7	of	of	ADP
ajeer-232	117	8	managing	manage	VERB
ajeer-232	117	9	the	the	DET
ajeer-232	117	10	totality	totality	NOUN
ajeer-232	117	11	of	of	ADP
ajeer-232	117	12	risks	risk	NOUN
ajeer-232	117	13	in	in	ADP
ajeer-232	117	14	an	an	DET
ajeer-232	117	15	organization	organization	NOUN
ajeer-232	117	16	(	(	PUNCT
ajeer-232	117	17	koontz	koontz	PROPN
ajeer-232	117	18	and	and	CCONJ
ajeer-232	117	19	bradspies	bradspie	NOUN
ajeer-232	117	20	,	,	PUNCT
ajeer-232	117	21	2002	2002	NUM
ajeer-232	117	22	)	)	PUNCT
ajeer-232	117	23	.	.	PUNCT
ajeer-232	118	1	risk	risk	NOUN
ajeer-232	118	2	management	management	NOUN
ajeer-232	118	3	therefore	therefore	ADV
ajeer-232	118	4	can	can	AUX
ajeer-232	118	5	be	be	AUX
ajeer-232	118	6	seen	see	VERB
ajeer-232	118	7	as	as	ADP
ajeer-232	118	8	an	an	DET
ajeer-232	118	9	integral	integral	ADJ
ajeer-232	118	10	and	and	CCONJ
ajeer-232	118	11	important	important	ADJ
ajeer-232	118	12	framework	framework	NOUN
ajeer-232	118	13	that	that	PRON
ajeer-232	118	14	will	will	AUX
ajeer-232	118	15	help	help	VERB
ajeer-232	118	16	in	in	ADP
ajeer-232	118	17	increased	increase	VERB
ajeer-232	118	18	revenue	revenue	NOUN
ajeer-232	118	19	and	and	CCONJ
ajeer-232	118	20	profit	profit	NOUN
ajeer-232	118	21	.	.	PUNCT
ajeer-232	119	1	this	this	PRON
ajeer-232	119	2	is	be	AUX
ajeer-232	119	3	so	so	SCONJ
ajeer-232	119	4	because	because	SCONJ
ajeer-232	119	5	every	every	DET
ajeer-232	119	6	undetected	undetected	ADJ
ajeer-232	119	7	avenue	avenue	NOUN
ajeer-232	119	8	of	of	ADP
ajeer-232	119	9	revenue	revenue	NOUN
ajeer-232	119	10	losses	loss	NOUN
ajeer-232	119	11	are	be	AUX
ajeer-232	119	12	prevented	prevent	VERB
ajeer-232	119	13	with	with	ADP
ajeer-232	119	14	implementation	implementation	NOUN
ajeer-232	119	15	of	of	ADP
ajeer-232	119	16	holistic	holistic	ADJ
ajeer-232	119	17	risk	risk	NOUN
ajeer-232	119	18	evaluating	evaluate	VERB
ajeer-232	119	19	system	system	NOUN
ajeer-232	119	20	in	in	ADP
ajeer-232	119	21	the	the	DET
ajeer-232	119	22	organization	organization	NOUN
ajeer-232	119	23	.	.	PUNCT
ajeer-232	120	1	it	it	PRON
ajeer-232	120	2	also	also	ADV
ajeer-232	120	3	connects	connect	VERB
ajeer-232	120	4	operations	operation	NOUN
ajeer-232	120	5	conforming	conform	VERB
ajeer-232	120	6	with	with	ADP
ajeer-232	120	7	operational	operational	ADJ
ajeer-232	120	8	policies	policy	NOUN
ajeer-232	120	9	that	that	PRON
ajeer-232	120	10	invariably	invariably	ADV
ajeer-232	120	11	translates	translate	VERB
ajeer-232	120	12	to	to	ADP
ajeer-232	120	13	better	well	ADJ
ajeer-232	120	14	performance	performance	NOUN
ajeer-232	120	15	and	and	CCONJ
ajeer-232	120	16	performance	performance	NOUN
ajeer-232	120	17	leads	lead	VERB
ajeer-232	120	18	to	to	ADP
ajeer-232	120	19	sustainable	sustainable	ADJ
ajeer-232	120	20	profitability	profitability	NOUN
ajeer-232	120	21	and	and	CCONJ
ajeer-232	120	22	growth	growth	NOUN
ajeer-232	120	23	.	.	PUNCT
ajeer-232	121	1	the	the	DET
ajeer-232	121	2	advocacy	advocacy	NOUN
ajeer-232	121	3	of	of	ADP
ajeer-232	121	4	erm	erm	PROPN
ajeer-232	121	5	in	in	ADP
ajeer-232	121	6	banks	bank	NOUN
ajeer-232	121	7	centers	center	NOUN
ajeer-232	121	8	on	on	ADP
ajeer-232	121	9	managing	manage	VERB
ajeer-232	121	10	the	the	DET
ajeer-232	121	11	objectives	objective	NOUN
ajeer-232	121	12	of	of	ADP
ajeer-232	121	13	the	the	DET
ajeer-232	121	14	banking	banking	NOUN
ajeer-232	121	15	business	business	NOUN
ajeer-232	121	16	.	.	PUNCT
ajeer-232	122	1	these	these	PRON
ajeer-232	122	2	include	include	VERB
ajeer-232	122	3	firstly	firstly	ADV
ajeer-232	122	4	achievement	achievement	NOUN
ajeer-232	122	5	of	of	ADP
ajeer-232	122	6	the	the	DET
ajeer-232	122	7	level	level	NOUN
ajeer-232	122	8	of	of	ADP
ajeer-232	122	9	capital	capital	NOUN
ajeer-232	122	10	that	that	PRON
ajeer-232	122	11	will	will	AUX
ajeer-232	122	12	sustain	sustain	VERB
ajeer-232	122	13	the	the	DET
ajeer-232	122	14	current	current	ADJ
ajeer-232	122	15	businesses	business	NOUN
ajeer-232	122	16	as	as	ADV
ajeer-232	122	17	well	well	ADV
ajeer-232	122	18	as	as	ADP
ajeer-232	122	19	future	future	ADJ
ajeer-232	122	20	expansion	expansion	NOUN
ajeer-232	122	21	opportunities	opportunity	NOUN
ajeer-232	122	22	,	,	PUNCT
ajeer-232	122	23	secondly	secondly	ADV
ajeer-232	122	24	maximization	maximization	NOUN
ajeer-232	122	25	of	of	ADP
ajeer-232	122	26	the	the	DET
ajeer-232	122	27	returns	return	NOUN
ajeer-232	122	28	for	for	ADP
ajeer-232	122	29	investors	investor	NOUN
ajeer-232	122	30	given	give	VERB
ajeer-232	122	31	the	the	DET
ajeer-232	122	32	risk	risk	NOUN
ajeer-232	122	33	inherent	inherent	ADJ
ajeer-232	122	34	in	in	ADP
ajeer-232	122	35	every	every	DET
ajeer-232	122	36	transactions	transaction	NOUN
ajeer-232	122	37	;	;	PUNCT
ajeer-232	122	38	and	and	CCONJ
ajeer-232	122	39	finally	finally	ADV
ajeer-232	122	40	,	,	PUNCT
ajeer-232	122	41	sustaining	sustain	VERB
ajeer-232	122	42	capital	capital	NOUN
ajeer-232	122	43	adequacy	adequacy	NOUN
ajeer-232	122	44	and	and	CCONJ
ajeer-232	122	45	statutory	statutory	ADJ
ajeer-232	122	46	risk	risk	NOUN
ajeer-232	122	47	governance	governance	NOUN
ajeer-232	122	48	as	as	SCONJ
ajeer-232	122	49	established	establish	VERB
ajeer-232	122	50	by	by	ADP
ajeer-232	122	51	authorities	authority	NOUN
ajeer-232	122	52	and	and	CCONJ
ajeer-232	122	53	rating	rating	NOUN
ajeer-232	122	54	agencies	agency	NOUN
ajeer-232	122	55	(	(	PUNCT
ajeer-232	122	56	acharyya	acharyya	NOUN
ajeer-232	122	57	,	,	PUNCT
ajeer-232	122	58	2009	2009	NUM
ajeer-232	122	59	)	)	PUNCT
ajeer-232	122	60	.	.	PUNCT
ajeer-232	123	1	few	few	ADJ
ajeer-232	123	2	literature	literature	NOUN
ajeer-232	123	3	on	on	ADP
ajeer-232	123	4	risk	risk	NOUN
ajeer-232	123	5	management	management	NOUN
ajeer-232	123	6	relates	relate	VERB
ajeer-232	123	7	to	to	ADP
ajeer-232	123	8	characteristic	characteristic	ADJ
ajeer-232	123	9	of	of	ADP
ajeer-232	123	10	erm	erm	PROPN
ajeer-232	123	11	(	(	PUNCT
ajeer-232	123	12	liebenberg	liebenberg	ADV
ajeer-232	123	13	and	and	CCONJ
ajeer-232	123	14	hoyt	hoyt	PROPN
ajeer-232	123	15	,	,	PUNCT
ajeer-232	123	16	2003	2003	NUM
ajeer-232	123	17	;	;	PUNCT
ajeer-232	123	18	beasley	beasley	PROPN
ajeer-232	123	19	et	et	PROPN
ajeer-232	123	20	al	al	PROPN
ajeer-232	123	21	.	.	PROPN
ajeer-232	123	22	,	,	PUNCT
ajeer-232	123	23	2005	2005	NUM
ajeer-232	123	24	)	)	PUNCT
ajeer-232	123	25	.	.	PUNCT
ajeer-232	124	1	there	there	PRON
ajeer-232	124	2	is	be	VERB
ajeer-232	124	3	however	however	ADV
ajeer-232	124	4	,	,	PUNCT
ajeer-232	124	5	very	very	ADV
ajeer-232	124	6	narrow	narrow	ADJ
ajeer-232	124	7	empirical	empirical	ADJ
ajeer-232	124	8	evidence	evidence	NOUN
ajeer-232	124	9	to	to	PART
ajeer-232	124	10	substantiate	substantiate	VERB
ajeer-232	124	11	the	the	DET
ajeer-232	124	12	impact	impact	NOUN
ajeer-232	124	13	of	of	ADP
ajeer-232	124	14	implementation	implementation	NOUN
ajeer-232	124	15	of	of	ADP
ajeer-232	124	16	erm	erm	PROPN
ajeer-232	124	17	in	in	ADP
ajeer-232	124	18	banking	banking	NOUN
ajeer-232	124	19	.	.	PUNCT
ajeer-232	125	1	lai	lai	PROPN
ajeer-232	125	2	et	et	PROPN
ajeer-232	125	3	al	al	PROPN
ajeer-232	125	4	.	.	PROPN
ajeer-232	125	5	(	(	PUNCT
ajeer-232	125	6	2011	2011	NUM
ajeer-232	125	7	)	)	PUNCT
ajeer-232	125	8	proposed	propose	VERB
ajeer-232	125	9	erm	erm	PROPN
ajeer-232	125	10	framework	framework	PROPN
ajeer-232	125	11	consists	consist	VERB
ajeer-232	125	12	of	of	ADP
ajeer-232	125	13	fourteen	fourteen	NUM
ajeer-232	125	14	implementation	implementation	NOUN
ajeer-232	125	15	elements	element	NOUN
ajeer-232	125	16	deemed	deem	VERB
ajeer-232	125	17	to	to	PART
ajeer-232	125	18	be	be	AUX
ajeer-232	125	19	relevant	relevant	ADJ
ajeer-232	125	20	and	and	CCONJ
ajeer-232	125	21	important	important	ADJ
ajeer-232	125	22	to	to	PART
ajeer-232	125	23	define	define	VERB
ajeer-232	125	24	the	the	DET
ajeer-232	125	25	intensity	intensity	NOUN
ajeer-232	125	26	,	,	PUNCT
ajeer-232	125	27	maturity	maturity	NOUN
ajeer-232	125	28	,	,	PUNCT
ajeer-232	125	29	and	and	CCONJ
ajeer-232	125	30	penetration	penetration	NOUN
ajeer-232	125	31	level	level	NOUN
ajeer-232	125	32	of	of	ADP
ajeer-232	125	33	erm	erm	PROPN
ajeer-232	125	34	practices	practice	NOUN
ajeer-232	125	35	.	.	PUNCT
ajeer-232	126	1	the	the	DET
ajeer-232	126	2	fourteen	fourteen	NUM
ajeer-232	126	3	elements	element	NOUN
ajeer-232	126	4	cover	cover	VERB
ajeer-232	126	5	seven	seven	NUM
ajeer-232	126	6	aspects	aspect	NOUN
ajeer-232	126	7	of	of	ADP
ajeer-232	126	8	the	the	DET
ajeer-232	126	9	very	very	ADJ
ajeer-232	126	10	essence	essence	NOUN
ajeer-232	126	11	of	of	ADP
ajeer-232	126	12	erm	erm	PROPN
ajeer-232	126	13	implementation	implementation	NOUN
ajeer-232	126	14	namely	namely	ADV
ajeer-232	126	15	,	,	PUNCT
ajeer-232	126	16	(	(	PUNCT
ajeer-232	126	17	i	i	NOUN
ajeer-232	126	18	)	)	PUNCT
ajeer-232	126	19	erm	erm	PROPN
ajeer-232	126	20	definition	definition	NOUN
ajeer-232	126	21	,	,	PUNCT
ajeer-232	126	22	(	(	PUNCT
ajeer-232	126	23	ii	ii	NOUN
ajeer-232	126	24	)	)	PUNCT
ajeer-232	126	25	effective	effective	ADJ
ajeer-232	126	26	communication	communication	NOUN
ajeer-232	126	27	of	of	ADP
ajeer-232	126	28	risk	risk	NOUN
ajeer-232	126	29	and	and	CCONJ
ajeer-232	126	30	responsibilities	responsibility	NOUN
ajeer-232	126	31	,	,	PUNCT
ajeer-232	126	32	(	(	PUNCT
ajeer-232	126	33	iii	iii	X
ajeer-232	126	34	)	)	PUNCT
ajeer-232	126	35	philosophy	philosophy	NOUN
ajeer-232	126	36	of	of	ADP
ajeer-232	126	37	erm	erm	PROPN
ajeer-232	126	38	,	,	PUNCT
ajeer-232	126	39	(	(	PUNCT
ajeer-232	126	40	iv	iv	X
ajeer-232	126	41	)	)	PUNCT
ajeer-232	126	42	risk	risk	NOUN
ajeer-232	126	43	identification	identification	NOUN
ajeer-232	126	44	and	and	CCONJ
ajeer-232	126	45	response	response	NOUN
ajeer-232	126	46	,	,	PUNCT
ajeer-232	126	47	(	(	PUNCT
ajeer-232	126	48	v	v	NOUN
ajeer-232	126	49	)	)	PUNCT
ajeer-232	126	50	compliance	compliance	NOUN
ajeer-232	126	51	,	,	PUNCT
ajeer-232	126	52	(	(	PUNCT
ajeer-232	126	53	vi	vi	NOUN
ajeer-232	126	54	)	)	PUNCT
ajeer-232	126	55	risk	risk	NOUN
ajeer-232	126	56	quantification	quantification	NOUN
ajeer-232	126	57	,	,	PUNCT
ajeer-232	126	58	and	and	CCONJ
ajeer-232	126	59	(	(	PUNCT
ajeer-232	126	60	vii	vii	PROPN
ajeer-232	126	61	)	)	PUNCT
ajeer-232	126	62	performance	performance	NOUN
ajeer-232	126	63	measurement	measurement	NOUN
ajeer-232	126	64	.	.	PUNCT
ajeer-232	127	1	empirical	empirical	ADJ
ajeer-232	127	2	evidence	evidence	NOUN
ajeer-232	127	3	also	also	ADV
ajeer-232	127	4	shows	show	VERB
ajeer-232	127	5	that	that	SCONJ
ajeer-232	127	6	risk	risk	NOUN
ajeer-232	127	7	management	management	NOUN
ajeer-232	127	8	enhances	enhance	VERB
ajeer-232	127	9	shareholder	shareholder	NOUN
ajeer-232	127	10	value	value	NOUN
ajeer-232	127	11	(	(	PUNCT
ajeer-232	127	12	allayannis	allayanni	NOUN
ajeer-232	127	13	and	and	CCONJ
ajeer-232	127	14	weston	weston	PROPN
ajeer-232	127	15	(	(	PUNCT
ajeer-232	127	16	2001	2001	NUM
ajeer-232	127	17	)	)	PUNCT
ajeer-232	127	18	)	)	PUNCT
ajeer-232	127	19	;	;	PUNCT
ajeer-232	127	20	carter	carter	PROPN
ajeer-232	127	21	(	(	PUNCT
ajeer-232	127	22	mayers	mayers	PROPN
ajeer-232	127	23	and	and	CCONJ
ajeer-232	127	24	smith	smith	PROPN
ajeer-232	127	25	(	(	PUNCT
ajeer-232	127	26	1982	1982	NUM
ajeer-232	127	27	)	)	PUNCT
ajeer-232	127	28	;	;	PUNCT
ajeer-232	127	29	smith	smith	NOUN
ajeer-232	127	30	and	and	CCONJ
ajeer-232	127	31	stulz	stulz	ADJ
ajeer-232	127	32	(	(	PUNCT
ajeer-232	127	33	1985	1985	NUM
ajeer-232	127	34	)	)	PUNCT
ajeer-232	127	35	and	and	CCONJ
ajeer-232	128	1	froot	froot	INTJ
ajeer-232	128	2	et	et	PROPN
ajeer-232	128	3	al	al	PROPN
ajeer-232	128	4	.	.	PUNCT
ajeer-232	129	1	(	(	PUNCT
ajeer-232	129	2	1993	1993	NUM
ajeer-232	129	3	)	)	PUNCT
ajeer-232	129	4	;	;	PUNCT
ajeer-232	130	1	hoyt	hoyt	PROPN
ajeer-232	130	2	and	and	CCONJ
ajeer-232	130	3	liebenberg	liebenberg	PROPN
ajeer-232	130	4	(	(	PUNCT
ajeer-232	130	5	2011	2011	NUM
ajeer-232	130	6	)	)	PUNCT
ajeer-232	130	7	;	;	PUNCT
ajeer-232	130	8	and	and	CCONJ
ajeer-232	130	9	phillips	phillip	NOUN
ajeer-232	130	10	et	et	PROPN
ajeer-232	130	11	al	al	PROPN
ajeer-232	130	12	.	.	PUNCT
ajeer-232	130	13	(	(	PUNCT
ajeer-232	130	14	1998	1998	NUM
ajeer-232	130	15	)	)	PUNCT
ajeer-232	130	16	.	.	PUNCT
ajeer-232	131	1	ernst	ernst	PROPN
ajeer-232	131	2	and	and	CCONJ
ajeer-232	131	3	young	young	ADJ
ajeer-232	131	4	(	(	PUNCT
ajeer-232	131	5	2010	2010	NUM
ajeer-232	131	6	)	)	PUNCT
ajeer-232	131	7	undertook	undertake	VERB
ajeer-232	131	8	an	an	DET
ajeer-232	131	9	evaluation	evaluation	NOUN
ajeer-232	131	10	of	of	ADP
ajeer-232	131	11	risk	risk	NOUN
ajeer-232	131	12	management	management	NOUN
ajeer-232	131	13	internationally	internationally	ADV
ajeer-232	131	14	using	use	VERB
ajeer-232	131	15	key	key	ADJ
ajeer-232	131	16	senior	senior	ADJ
ajeer-232	131	17	executives	executive	NOUN
ajeer-232	131	18	of	of	ADP
ajeer-232	131	19	about	about	ADV
ajeer-232	131	20	40	40	NUM
ajeer-232	131	21	banks	bank	NOUN
ajeer-232	131	22	.	.	PUNCT
ajeer-232	132	1	in	in	ADP
ajeer-232	132	2	their	their	PRON
ajeer-232	132	3	findings	finding	NOUN
ajeer-232	132	4	,	,	PUNCT
ajeer-232	132	5	just	just	ADV
ajeer-232	132	6	fourteen	fourteen	NUM
ajeer-232	132	7	percent	percent	NOUN
ajeer-232	132	8	respondents	respondent	NOUN
ajeer-232	132	9	confirmed	confirm	VERB
ajeer-232	132	10	that	that	SCONJ
ajeer-232	132	11	their	their	PRON
ajeer-232	132	12	organizations	organization	NOUN
ajeer-232	132	13	have	have	AUX
ajeer-232	132	14	fully	fully	ADV
ajeer-232	132	15	adopted	adopt	VERB
ajeer-232	132	16	the	the	DET
ajeer-232	132	17	proposition	proposition	NOUN
ajeer-232	132	18	of	of	ADP
ajeer-232	132	19	erm	erm	PROPN
ajeer-232	132	20	across	across	ADP
ajeer-232	132	21	their	their	PRON
ajeer-232	132	22	departments	department	NOUN
ajeer-232	132	23	and	and	CCONJ
ajeer-232	132	24	similar	similar	ADJ
ajeer-232	132	25	components	component	NOUN
ajeer-232	132	26	.	.	PUNCT
ajeer-232	133	1	they	they	PRON
ajeer-232	133	2	maintained	maintain	VERB
ajeer-232	133	3	that	that	SCONJ
ajeer-232	133	4	most	most	ADJ
ajeer-232	133	5	of	of	ADP
ajeer-232	133	6	the	the	DET
ajeer-232	133	7	banks	bank	NOUN
ajeer-232	133	8	have	have	AUX
ajeer-232	133	9	not	not	PART
ajeer-232	133	10	completely	completely	ADV
ajeer-232	133	11	implemented	implement	VERB
ajeer-232	133	12	bank	bank	NOUN
ajeer-232	133	13	-	-	PUNCT
ajeer-232	133	14	wide	wide	ADJ
ajeer-232	133	15	risk	risk	NOUN
ajeer-232	133	16	management	management	NOUN
ajeer-232	133	17	.	.	PUNCT
ajeer-232	134	1	dabari	dabari	PROPN
ajeer-232	134	2	and	and	CCONJ
ajeer-232	134	3	saidin	saidin	PROPN
ajeer-232	134	4	(	(	PUNCT
ajeer-232	134	5	2015	2015	NUM
ajeer-232	134	6	)	)	PUNCT
ajeer-232	134	7	evaluated	evaluate	VERB
ajeer-232	134	8	the	the	DET
ajeer-232	134	9	present	present	ADJ
ajeer-232	134	10	position	position	NOUN
ajeer-232	134	11	of	of	ADP
ajeer-232	134	12	erm	erm	PROPN
ajeer-232	134	13	by	by	ADP
ajeer-232	134	14	nigerian	nigerian	ADJ
ajeer-232	134	15	banks	bank	NOUN
ajeer-232	134	16	utilizing	utilize	VERB
ajeer-232	134	17	a	a	DET
ajeer-232	134	18	data	data	NOUN
ajeer-232	134	19	from	from	ADP
ajeer-232	134	20	722	722	NUM
ajeer-232	134	21	respondents	respondent	NOUN
ajeer-232	134	22	,	,	PUNCT
ajeer-232	134	23	found	find	VERB
ajeer-232	134	24	that	that	SCONJ
ajeer-232	134	25	risk	risk	NOUN
ajeer-232	134	26	components	component	NOUN
ajeer-232	134	27	threatening	threaten	VERB
ajeer-232	134	28	banks	bank	NOUN
ajeer-232	134	29	impacted	impact	VERB
ajeer-232	134	30	significantly	significantly	ADV
ajeer-232	134	31	on	on	ADP
ajeer-232	134	32	present	present	ADJ
ajeer-232	134	33	disposition	disposition	NOUN
ajeer-232	134	34	of	of	ADP
ajeer-232	134	35	banks	bank	NOUN
ajeer-232	134	36	to	to	PART
ajeer-232	134	37	erm	erm	VERB
ajeer-232	134	38	practice	practice	NOUN
ajeer-232	134	39	,	,	PUNCT
ajeer-232	134	40	and	and	CCONJ
ajeer-232	134	41	few	few	ADJ
ajeer-232	134	42	banks	bank	NOUN
ajeer-232	134	43	in	in	ADP
ajeer-232	134	44	nigeria	nigeria	PROPN
ajeer-232	134	45	abided	abide	VERB
ajeer-232	134	46	incompletely	incompletely	ADV
ajeer-232	134	47	with	with	ADP
ajeer-232	134	48	erm	erm	PROPN
ajeer-232	134	49	framework	framework	NOUN
ajeer-232	134	50	established	establish	VERB
ajeer-232	134	51	by	by	ADP
ajeer-232	134	52	central	central	ADJ
ajeer-232	134	53	bank	bank	PROPN
ajeer-232	134	54	of	of	ADP
ajeer-232	134	55	nigeria	nigeria	PROPN
ajeer-232	134	56	.	.	PUNCT
ajeer-232	135	1	other	other	ADJ
ajeer-232	135	2	studies	study	NOUN
ajeer-232	135	3	include	include	VERB
ajeer-232	135	4	(	(	PUNCT
ajeer-232	135	5	donwa	donwa	ADJ
ajeer-232	135	6	and	and	CCONJ
ajeer-232	135	7	garuba	garuba	ADJ
ajeer-232	135	8	,	,	PUNCT
ajeer-232	135	9	2011	2011	NUM
ajeer-232	135	10	;	;	PUNCT
ajeer-232	135	11	owojori	owojori	PROPN
ajeer-232	135	12	et	et	PROPN
ajeer-232	135	13	al	al	PROPN
ajeer-232	135	14	.	.	PROPN
ajeer-232	135	15	,	,	PUNCT
ajeer-232	135	16	2011	2011	NUM
ajeer-232	135	17	;	;	PUNCT
ajeer-232	135	18	kolapo	kolapo	PROPN
ajeer-232	135	19	et	et	PROPN
ajeer-232	135	20	al	al	PROPN
ajeer-232	135	21	.	.	PROPN
ajeer-232	135	22	,	,	PUNCT
ajeer-232	135	23	2012	2012	NUM
ajeer-232	135	24	;	;	PUNCT
ajeer-232	135	25	njogo	njogo	NOUN
ajeer-232	135	26	,	,	PUNCT
ajeer-232	135	27	2012	2012	NUM
ajeer-232	135	28	;	;	PUNCT
ajeer-232	135	29	fadun	fadun	VERB
ajeer-232	135	30	,	,	PUNCT
ajeer-232	135	31	2013	2013	NUM
ajeer-232	135	32	;	;	PUNCT
ajeer-232	135	33	ajibo	ajibo	NOUN
ajeer-232	135	34	,	,	PUNCT
ajeer-232	135	35	2015	2015	NUM
ajeer-232	135	36	)	)	PUNCT
ajeer-232	135	37	.	.	PUNCT
ajeer-232	136	1	3	3	X
ajeer-232	136	2	.	.	X
ajeer-232	136	3	research	research	NOUN
ajeer-232	136	4	methodology	methodology	NOUN
ajeer-232	136	5	the	the	DET
ajeer-232	136	6	research	research	NOUN
ajeer-232	136	7	design	design	NOUN
ajeer-232	136	8	to	to	PART
ajeer-232	136	9	be	be	AUX
ajeer-232	136	10	adopted	adopt	VERB
ajeer-232	136	11	for	for	ADP
ajeer-232	136	12	this	this	DET
ajeer-232	136	13	study	study	NOUN
ajeer-232	136	14	is	be	AUX
ajeer-232	136	15	ex	ex	ADJ
ajeer-232	136	16	-	-	ADJ
ajeer-232	136	17	post	post	ADJ
ajeer-232	136	18	facto	facto	X
ajeer-232	136	19	approach	approach	NOUN
ajeer-232	136	20	or	or	CCONJ
ajeer-232	136	21	causal	causal	ADJ
ajeer-232	136	22	comparative	comparative	ADJ
ajeer-232	136	23	design	design	NOUN
ajeer-232	136	24	.	.	PUNCT
ajeer-232	137	1	according	accord	VERB
ajeer-232	137	2	to	to	ADP
ajeer-232	137	3	kerlinger	kerlinger	X
ajeer-232	137	4	(	(	PUNCT
ajeer-232	137	5	1973	1973	NUM
ajeer-232	137	6	)	)	PUNCT
ajeer-232	137	7	ex	ex	NOUN
ajeer-232	137	8	-	-	ADJ
ajeer-232	137	9	post	post	ADJ
ajeer-232	137	10	facto	facto	X
ajeer-232	137	11	is	be	AUX
ajeer-232	137	12	a	a	DET
ajeer-232	137	13	systematic	systematic	ADJ
ajeer-232	137	14	empirical	empirical	ADJ
ajeer-232	137	15	enquiry	enquiry	NOUN
ajeer-232	137	16	in	in	ADP
ajeer-232	137	17	which	which	PRON
ajeer-232	137	18	the	the	DET
ajeer-232	137	19	scientist	scientist	NOUN
ajeer-232	137	20	does	do	AUX
ajeer-232	137	21	not	not	PART
ajeer-232	137	22	have	have	VERB
ajeer-232	137	23	direct	direct	ADJ
ajeer-232	137	24	control	control	NOUN
ajeer-232	137	25	of	of	ADP
ajeer-232	137	26	independent	independent	ADJ
ajeer-232	137	27	variables	variable	NOUN
ajeer-232	137	28	because	because	SCONJ
ajeer-232	137	29	they	they	PRON
ajeer-232	137	30	are	be	AUX
ajeer-232	137	31	inherently	inherently	ADV
ajeer-232	137	32	not	not	PART
ajeer-232	137	33	manipulable	manipulable	ADJ
ajeer-232	137	34	.	.	PUNCT
ajeer-232	138	1	in	in	ADP
ajeer-232	138	2	effect	effect	NOUN
ajeer-232	138	3	,	,	PUNCT
ajeer-232	138	4	there	there	PRON
ajeer-232	138	5	will	will	AUX
ajeer-232	138	6	be	be	AUX
ajeer-232	138	7	no	no	DET
ajeer-232	138	8	manipulation	manipulation	NOUN
ajeer-232	138	9	of	of	ADP
ajeer-232	138	10	the	the	DET
ajeer-232	138	11	independent	independent	ADJ
ajeer-232	138	12	variables	variable	NOUN
ajeer-232	138	13	used	use	VERB
ajeer-232	138	14	in	in	ADP
ajeer-232	138	15	this	this	DET
ajeer-232	138	16	study	study	NOUN
ajeer-232	138	17	.	.	PUNCT
ajeer-232	139	1	the	the	DET
ajeer-232	139	2	population	population	NOUN
ajeer-232	139	3	of	of	ADP
ajeer-232	139	4	this	this	DET
ajeer-232	139	5	study	study	NOUN
ajeer-232	139	6	consisted	consist	VERB
ajeer-232	139	7	of	of	ADP
ajeer-232	139	8	credit	credit	NOUN
ajeer-232	139	9	risk	risk	NOUN
ajeer-232	139	10	managers	manager	NOUN
ajeer-232	139	11	and	and	CCONJ
ajeer-232	139	12	operational	operational	ADJ
ajeer-232	139	13	risk	risk	NOUN
ajeer-232	139	14	managers	manager	NOUN
ajeer-232	139	15	in	in	ADP
ajeer-232	139	16	commercial	commercial	ADJ
ajeer-232	139	17	banks	bank	NOUN
ajeer-232	139	18	in	in	ADP
ajeer-232	139	19	nigeria	nigeria	PROPN
ajeer-232	139	20	.	.	PUNCT
ajeer-232	140	1	information	information	NOUN
ajeer-232	140	2	from	from	ADP
ajeer-232	140	3	the	the	DET
ajeer-232	140	4	central	central	ADJ
ajeer-232	140	5	bank	bank	NOUN
ajeer-232	140	6	of	of	ADP
ajeer-232	140	7	nigerian	nigerian	PROPN
ajeer-232	140	8	reviewed	review	VERB
ajeer-232	140	9	that	that	SCONJ
ajeer-232	140	10	there	there	PRON
ajeer-232	140	11	are	be	VERB
ajeer-232	140	12	a	a	DET
ajeer-232	140	13	total	total	NOUN
ajeer-232	140	14	of	of	ADP
ajeer-232	140	15	20	20	NUM
ajeer-232	140	16	commercial	commercial	ADJ
ajeer-232	140	17	banks	bank	NOUN
ajeer-232	140	18	with	with	ADP
ajeer-232	140	19	a	a	DET
ajeer-232	140	20	total	total	NOUN
ajeer-232	140	21	of	of	ADP
ajeer-232	140	22	5692	5692	NUM
ajeer-232	140	23	branches	branch	NOUN
ajeer-232	140	24	.	.	PUNCT
ajeer-232	141	1	stratified	stratify	VERB
ajeer-232	141	2	random	random	ADJ
ajeer-232	141	3	sampling	sampling	NOUN
ajeer-232	141	4	technique	technique	NOUN
ajeer-232	141	5	was	be	AUX
ajeer-232	141	6	used	use	VERB
ajeer-232	141	7	to	to	PART
ajeer-232	141	8	select	select	VERB
ajeer-232	141	9	the	the	DET
ajeer-232	141	10	required	require	VERB
ajeer-232	141	11	sample	sample	NOUN
ajeer-232	141	12	of	of	ADP
ajeer-232	141	13	the	the	DET
ajeer-232	141	14	study	study	NOUN
ajeer-232	141	15	.	.	PUNCT
ajeer-232	142	1	firstly	firstly	ADV
ajeer-232	142	2	,	,	PUNCT
ajeer-232	142	3	nigeria	nigeria	PROPN
ajeer-232	142	4	was	be	AUX
ajeer-232	142	5	stratified	stratify	VERB
ajeer-232	142	6	into	into	ADP
ajeer-232	142	7	six	six	NUM
ajeer-232	142	8	geopolitical	geopolitical	ADJ
ajeer-232	142	9	zones	zone	NOUN
ajeer-232	142	10	.	.	PUNCT
ajeer-232	143	1	three	three	NUM
ajeer-232	143	2	of	of	ADP
ajeer-232	143	3	the	the	DET
ajeer-232	143	4	six	six	NUM
ajeer-232	143	5	geopolitical	geopolitical	ADJ
ajeer-232	143	6	zones	zone	NOUN
ajeer-232	143	7	were	be	AUX
ajeer-232	143	8	randomly	randomly	ADV
ajeer-232	143	9	selected	select	VERB
ajeer-232	143	10	and	and	CCONJ
ajeer-232	143	11	used	use	VERB
ajeer-232	143	12	for	for	ADP
ajeer-232	143	13	the	the	DET
ajeer-232	143	14	study	study	NOUN
ajeer-232	143	15	.	.	PUNCT
ajeer-232	144	1	3.1	3.1	NUM
ajeer-232	144	2	.	.	PUNCT
ajeer-232	144	3	model	model	NOUN
ajeer-232	144	4	specification	specification	NOUN
ajeer-232	144	5	the	the	DET
ajeer-232	144	6	model	model	NOUN
ajeer-232	144	7	specification	specification	NOUN
ajeer-232	144	8	involves	involve	VERB
ajeer-232	144	9	the	the	DET
ajeer-232	144	10	determination	determination	NOUN
ajeer-232	144	11	of	of	ADP
ajeer-232	144	12	the	the	DET
ajeer-232	144	13	dependent	dependent	ADJ
ajeer-232	144	14	and	and	CCONJ
ajeer-232	144	15	explanatory	explanatory	ADJ
ajeer-232	144	16	variables	variable	NOUN
ajeer-232	144	17	based	base	VERB
ajeer-232	144	18	on	on	ADP
ajeer-232	144	19	a	a	DET
ajeer-232	144	20	specific	specific	ADJ
ajeer-232	144	21	theoretical	theoretical	ADJ
ajeer-232	144	22	expectation	expectation	NOUN
ajeer-232	144	23	of	of	ADP
ajeer-232	144	24	the	the	DET
ajeer-232	144	25	sign	sign	NOUN
ajeer-232	144	26	and	and	CCONJ
ajeer-232	144	27	the	the	DET
ajeer-232	144	28	size	size	NOUN
ajeer-232	144	29	of	of	ADP
ajeer-232	144	30	the	the	DET
ajeer-232	144	31	parameters	parameter	NOUN
ajeer-232	144	32	.	.	PUNCT
ajeer-232	145	1	the	the	DET
ajeer-232	145	2	functional	functional	ADJ
ajeer-232	145	3	relationship	relationship	NOUN
ajeer-232	145	4	between	between	ADP
ajeer-232	145	5	the	the	DET
ajeer-232	145	6	variables	variable	NOUN
ajeer-232	145	7	can	can	AUX
ajeer-232	145	8	be	be	AUX
ajeer-232	145	9	expressed	express	VERB
ajeer-232	145	10	thus	thus	ADV
ajeer-232	145	11	:	:	PUNCT
ajeer-232	145	12	ad	ad	NOUN
ajeer-232	145	13	=	=	SYM
ajeer-232	145	14	f(ch	f(ch	PROPN
ajeer-232	145	15	)	)	PUNCT
ajeer-232	145	16	ad	ad	NOUN
ajeer-232	145	17	=	=	PUNCT
ajeer-232	145	18	f(gp	f(gp	NOUN
ajeer-232	145	19	)	)	PUNCT
ajeer-232	145	20	imp	imp	NOUN
ajeer-232	145	21	=	=	SYM
ajeer-232	145	22	f(ad	f(ad	NUM
ajeer-232	145	23	)	)	PUNCT
ajeer-232	145	24	transforming	transform	VERB
ajeer-232	145	25	into	into	ADP
ajeer-232	145	26	mathematical	mathematical	ADJ
ajeer-232	145	27	equation	equation	NOUN
ajeer-232	145	28	we	we	PRON
ajeer-232	145	29	have	have	VERB
ajeer-232	145	30	ad	ad	NOUN
ajeer-232	145	31	=	=	SYM
ajeer-232	145	32	a0	a0	PROPN
ajeer-232	145	33	+	+	CCONJ
ajeer-232	145	34	a1	a1	NOUN
ajeer-232	145	35	ch	ch	NOUN
ajeer-232	145	36	+	+	CCONJ
ajeer-232	145	37	u	u	NOUN
ajeer-232	145	38	,	,	PUNCT
ajeer-232	145	39	ad	ad	NOUN
ajeer-232	145	40	=	=	SYM
ajeer-232	145	41	b0	b0	PROPN
ajeer-232	145	42	+	+	CCONJ
ajeer-232	145	43	b1	b1	ADJ
ajeer-232	145	44	gp	gp	NOUN
ajeer-232	146	1	+	+	CCONJ
ajeer-232	146	2	u	u	X
ajeer-232	146	3	imp	imp	PROPN
ajeer-232	146	4	=	=	SYM
ajeer-232	146	5	c0	c0	PROPN
ajeer-232	146	6	+	+	CCONJ
ajeer-232	146	7	c1	c1	PROPN
ajeer-232	146	8	ad	ad	NOUN
ajeer-232	146	9	+	+	X
ajeer-232	146	10	u	u	NOUN
ajeer-232	146	11	where	where	SCONJ
ajeer-232	146	12	ad=	ad=	ADJ
ajeer-232	146	13	adoption	adoption	NOUN
ajeer-232	146	14	ch=	ch=	NOUN
ajeer-232	146	15	challenges	challenge	VERB
ajeer-232	146	16	gp=	gp=	PROPN
ajeer-232	146	17	government	government	NOUN
ajeer-232	146	18	policies	policy	NOUN
ajeer-232	146	19	imp=	imp=	CCONJ
ajeer-232	146	20	impact	impact	VERB
ajeer-232	146	21	4	4	NUM
ajeer-232	146	22	.	.	PUNCT
ajeer-232	146	23	data	datum	NOUN
ajeer-232	146	24	presentation	presentation	NOUN
ajeer-232	146	25	and	and	CCONJ
ajeer-232	146	26	data	datum	NOUN
ajeer-232	146	27	analysis	analysis	NOUN
ajeer-232	146	28	this	this	DET
ajeer-232	146	29	section	section	NOUN
ajeer-232	146	30	is	be	AUX
ajeer-232	146	31	concern	concern	NOUN
ajeer-232	146	32	with	with	ADP
ajeer-232	146	33	the	the	DET
ajeer-232	146	34	presentation	presentation	NOUN
ajeer-232	146	35	of	of	ADP
ajeer-232	146	36	data	datum	NOUN
ajeer-232	146	37	gathered	gather	VERB
ajeer-232	146	38	for	for	ADP
ajeer-232	146	39	the	the	DET
ajeer-232	146	40	study	study	NOUN
ajeer-232	146	41	as	as	ADV
ajeer-232	146	42	well	well	ADV
ajeer-232	146	43	as	as	ADP
ajeer-232	146	44	analysis	analysis	NOUN
ajeer-232	146	45	and	and	CCONJ
ajeer-232	146	46	discussion	discussion	NOUN
ajeer-232	146	47	of	of	ADP
ajeer-232	146	48	4.1	4.1	NUM
ajeer-232	146	49	.	.	PUNCT
ajeer-232	147	1	data	datum	NOUN
ajeer-232	147	2	analysis	analysis	NOUN
ajeer-232	147	3	in	in	ADP
ajeer-232	147	4	this	this	DET
ajeer-232	147	5	section	section	NOUN
ajeer-232	147	6	each	each	DET
ajeer-232	147	7	hypothesis	hypothesis	NOUN
ajeer-232	147	8	will	will	AUX
ajeer-232	147	9	be	be	AUX
ajeer-232	147	10	restated	restate	VERB
ajeer-232	147	11	in	in	ADP
ajeer-232	147	12	the	the	DET
ajeer-232	147	13	null	null	ADJ
ajeer-232	147	14	form	form	NOUN
ajeer-232	147	15	and	and	CCONJ
ajeer-232	147	16	the	the	DET
ajeer-232	147	17	variables	variable	NOUN
ajeer-232	147	18	identified	identify	VERB
ajeer-232	147	19	asian	asian	ADJ
ajeer-232	147	20	journal	journal	NOUN
ajeer-232	147	21	of	of	ADP
ajeer-232	147	22	economics	economic	NOUN
ajeer-232	147	23	and	and	CCONJ
ajeer-232	147	24	empirical	empirical	ADJ
ajeer-232	147	25	research	research	NOUN
ajeer-232	147	26	,	,	PUNCT
ajeer-232	147	27	2017	2017	NUM
ajeer-232	147	28	,	,	PUNCT
ajeer-232	147	29	4(2	4(2	NUM
ajeer-232	147	30	):	):	PUNCT
ajeer-232	147	31	68	68	NUM
ajeer-232	147	32	-	-	SYM
ajeer-232	147	33	74	74	NUM
ajeer-232	147	34	72	72	NUM
ajeer-232	147	35	hypothesis	hypothesis	NOUN
ajeer-232	147	36	one	one	NUM
ajeer-232	147	37	challenges	challenge	NOUN
ajeer-232	147	38	of	of	ADP
ajeer-232	147	39	erm	erm	PROPN
ajeer-232	147	40	has	have	VERB
ajeer-232	147	41	no	no	DET
ajeer-232	147	42	significant	significant	ADJ
ajeer-232	147	43	impact	impact	NOUN
ajeer-232	147	44	on	on	ADP
ajeer-232	147	45	the	the	DET
ajeer-232	147	46	adoption	adoption	NOUN
ajeer-232	147	47	of	of	ADP
ajeer-232	147	48	erm	erm	PROPN
ajeer-232	147	49	in	in	ADP
ajeer-232	147	50	nigerian	nigerian	ADJ
ajeer-232	147	51	banking	banking	NOUN
ajeer-232	147	52	industry	industry	NOUN
ajeer-232	147	53	the	the	DET
ajeer-232	147	54	dependent	dependent	ADJ
ajeer-232	147	55	variable	variable	NOUN
ajeer-232	147	56	in	in	ADP
ajeer-232	147	57	this	this	DET
ajeer-232	147	58	hypothesis	hypothesis	NOUN
ajeer-232	147	59	is	be	AUX
ajeer-232	147	60	adoption	adoption	NOUN
ajeer-232	147	61	of	of	ADP
ajeer-232	147	62	enterprise	enterprise	NOUN
ajeer-232	147	63	risk	risk	NOUN
ajeer-232	147	64	management	management	NOUN
ajeer-232	147	65	while	while	SCONJ
ajeer-232	147	66	the	the	DET
ajeer-232	147	67	independent	independent	ADJ
ajeer-232	147	68	variable	variable	NOUN
ajeer-232	147	69	is	be	AUX
ajeer-232	147	70	the	the	DET
ajeer-232	147	71	challenges	challenge	NOUN
ajeer-232	147	72	faced	face	VERB
ajeer-232	147	73	by	by	ADP
ajeer-232	147	74	the	the	DET
ajeer-232	147	75	banks	bank	NOUN
ajeer-232	147	76	.	.	PUNCT
ajeer-232	148	1	linear	linear	ADJ
ajeer-232	148	2	regression	regression	NOUN
ajeer-232	148	3	was	be	AUX
ajeer-232	148	4	used	use	VERB
ajeer-232	148	5	to	to	PART
ajeer-232	148	6	evaluate	evaluate	VERB
ajeer-232	148	7	the	the	DET
ajeer-232	148	8	hypothesis	hypothesis	NOUN
ajeer-232	148	9	and	and	CCONJ
ajeer-232	148	10	result	result	NOUN
ajeer-232	148	11	presented	present	VERB
ajeer-232	148	12	in	in	ADP
ajeer-232	148	13	table	table	NOUN
ajeer-232	148	14	1	1	NUM
ajeer-232	148	15	.	.	PUNCT
ajeer-232	149	1	the	the	DET
ajeer-232	149	2	result	result	NOUN
ajeer-232	149	3	in	in	ADP
ajeer-232	149	4	table	table	NOUN
ajeer-232	149	5	1	1	NUM
ajeer-232	149	6	shows	show	VERB
ajeer-232	149	7	an	an	DET
ajeer-232	149	8	r2	r2	NOUN
ajeer-232	149	9	value	value	NOUN
ajeer-232	149	10	of	of	ADP
ajeer-232	149	11	0.91	0.91	NUM
ajeer-232	149	12	which	which	PRON
ajeer-232	149	13	implies	imply	VERB
ajeer-232	149	14	that	that	SCONJ
ajeer-232	149	15	about	about	ADV
ajeer-232	149	16	91	91	NUM
ajeer-232	149	17	percent	percent	NOUN
ajeer-232	149	18	changes	change	NOUN
ajeer-232	149	19	in	in	ADP
ajeer-232	149	20	adoption	adoption	NOUN
ajeer-232	149	21	of	of	ADP
ajeer-232	149	22	enterprises	enterprise	NOUN
ajeer-232	149	23	risk	risk	NOUN
ajeer-232	149	24	management	management	NOUN
ajeer-232	149	25	could	could	AUX
ajeer-232	149	26	be	be	AUX
ajeer-232	149	27	caused	cause	VERB
ajeer-232	149	28	by	by	ADP
ajeer-232	149	29	challenges	challenge	NOUN
ajeer-232	149	30	faced	face	VERB
ajeer-232	149	31	by	by	ADP
ajeer-232	149	32	banks	bank	NOUN
ajeer-232	149	33	.	.	PUNCT
ajeer-232	150	1	the	the	DET
ajeer-232	150	2	adjusted	adjust	VERB
ajeer-232	150	3	r2	r2	NOUN
ajeer-232	150	4	value	value	NOUN
ajeer-232	150	5	of	of	ADP
ajeer-232	150	6	.0876	.0876	PROPN
ajeer-232	150	7	means	mean	VERB
ajeer-232	150	8	that	that	SCONJ
ajeer-232	150	9	the	the	DET
ajeer-232	150	10	model	model	NOUN
ajeer-232	150	11	is	be	AUX
ajeer-232	150	12	87	87	NUM
ajeer-232	150	13	per	per	ADP
ajeer-232	150	14	cent	cent	NOUN
ajeer-232	150	15	goodness	goodness	NOUN
ajeer-232	150	16	fit	fit	NOUN
ajeer-232	150	17	.	.	PUNCT
ajeer-232	151	1	the	the	DET
ajeer-232	151	2	f	f	NOUN
ajeer-232	151	3	-	-	PUNCT
ajeer-232	151	4	value	value	NOUN
ajeer-232	151	5	of	of	ADP
ajeer-232	151	6	64.8	64.8	NUM
ajeer-232	151	7	which	which	PRON
ajeer-232	151	8	is	be	AUX
ajeer-232	151	9	greater	great	ADJ
ajeer-232	151	10	than	than	ADP
ajeer-232	151	11	the	the	DET
ajeer-232	151	12	critical	critical	ADJ
ajeer-232	151	13	f	f	NOUN
ajeer-232	151	14	-	-	PUNCT
ajeer-232	151	15	value	value	NOUN
ajeer-232	151	16	of	of	ADP
ajeer-232	151	17	3.14	3.14	NUM
ajeer-232	151	18	at	at	ADP
ajeer-232	151	19	1	1	NUM
ajeer-232	151	20	and	and	CCONJ
ajeer-232	151	21	371	371	NUM
ajeer-232	151	22	degrees	degree	NOUN
ajeer-232	151	23	of	of	ADP
ajeer-232	151	24	freedom	freedom	NOUN
ajeer-232	151	25	indicates	indicate	VERB
ajeer-232	151	26	that	that	SCONJ
ajeer-232	151	27	relationship	relationship	NOUN
ajeer-232	151	28	between	between	ADP
ajeer-232	151	29	challenges	challenge	NOUN
ajeer-232	151	30	faced	face	VERB
ajeer-232	151	31	by	by	ADP
ajeer-232	151	32	banks	bank	NOUN
ajeer-232	151	33	and	and	CCONJ
ajeer-232	151	34	the	the	DET
ajeer-232	151	35	adoption	adoption	NOUN
ajeer-232	151	36	of	of	ADP
ajeer-232	151	37	enterprise	enterprise	NOUN
ajeer-232	151	38	risk	risk	NOUN
ajeer-232	151	39	management	management	NOUN
ajeer-232	151	40	by	by	ADP
ajeer-232	151	41	banks	bank	NOUN
ajeer-232	151	42	is	be	AUX
ajeer-232	151	43	significant	significant	ADJ
ajeer-232	151	44	.	.	PUNCT
ajeer-232	152	1	again	again	ADV
ajeer-232	152	2	,	,	PUNCT
ajeer-232	152	3	the	the	DET
ajeer-232	152	4	estimated	estimate	VERB
ajeer-232	152	5	coefficient	coefficient	NOUN
ajeer-232	152	6	for	for	ADP
ajeer-232	152	7	challenges	challenge	NOUN
ajeer-232	152	8	is	be	AUX
ajeer-232	152	9	positive	positive	ADJ
ajeer-232	152	10	,	,	PUNCT
ajeer-232	152	11	and	and	CCONJ
ajeer-232	152	12	can	can	AUX
ajeer-232	152	13	be	be	AUX
ajeer-232	152	14	interpreted	interpret	VERB
ajeer-232	152	15	that	that	SCONJ
ajeer-232	152	16	there	there	PRON
ajeer-232	152	17	exist	exist	VERB
ajeer-232	152	18	a	a	DET
ajeer-232	152	19	direct	direct	ADJ
ajeer-232	152	20	relationship	relationship	NOUN
ajeer-232	152	21	between	between	ADP
ajeer-232	152	22	challenges	challenge	NOUN
ajeer-232	152	23	face	face	NOUN
ajeer-232	152	24	by	by	ADP
ajeer-232	152	25	banks	bank	NOUN
ajeer-232	152	26	and	and	CCONJ
ajeer-232	152	27	the	the	DET
ajeer-232	152	28	adoption	adoption	NOUN
ajeer-232	152	29	of	of	ADP
ajeer-232	152	30	enterprise	enterprise	NOUN
ajeer-232	152	31	risk	risk	NOUN
ajeer-232	152	32	management	management	NOUN
ajeer-232	152	33	by	by	ADP
ajeer-232	152	34	banks	bank	NOUN
ajeer-232	152	35	.	.	PUNCT
ajeer-232	153	1	this	this	DET
ajeer-232	153	2	result	result	NOUN
ajeer-232	153	3	is	be	AUX
ajeer-232	153	4	in	in	ADP
ajeer-232	153	5	order	order	NOUN
ajeer-232	153	6	with	with	ADP
ajeer-232	153	7	economic	economic	ADJ
ajeer-232	153	8	a	a	DET
ajeer-232	153	9	priori	priori	ADJ
ajeer-232	153	10	condition	condition	NOUN
ajeer-232	153	11	.	.	PUNCT
ajeer-232	154	1	the	the	DET
ajeer-232	154	2	result	result	NOUN
ajeer-232	154	3	is	be	AUX
ajeer-232	154	4	statistically	statistically	ADV
ajeer-232	154	5	significant	significant	ADJ
ajeer-232	154	6	at	at	ADP
ajeer-232	154	7	both	both	PRON
ajeer-232	154	8	5	5	NUM
ajeer-232	154	9	and	and	CCONJ
ajeer-232	154	10	10	10	NUM
ajeer-232	154	11	percent	percent	NOUN
ajeer-232	154	12	level	level	NOUN
ajeer-232	154	13	of	of	ADP
ajeer-232	154	14	significant	significant	ADJ
ajeer-232	154	15	.	.	PUNCT
ajeer-232	155	1	table-1	table-1	NUM
ajeer-232	155	2	.	.	PUNCT
ajeer-232	156	1	regression	regression	NOUN
ajeer-232	156	2	results	result	NOUN
ajeer-232	156	3	of	of	ADP
ajeer-232	156	4	the	the	DET
ajeer-232	156	5	relationship	relationship	NOUN
ajeer-232	156	6	between	between	ADP
ajeer-232	156	7	challenges	challenge	NOUN
ajeer-232	156	8	face	face	NOUN
ajeer-232	156	9	by	by	ADP
ajeer-232	156	10	banks	bank	NOUN
ajeer-232	156	11	and	and	CCONJ
ajeer-232	156	12	adoption	adoption	NOUN
ajeer-232	156	13	of	of	ADP
ajeer-232	156	14	enterprise	enterprise	NOUN
ajeer-232	156	15	risk	risk	NOUN
ajeer-232	156	16	management	management	NOUN
ajeer-232	156	17	dependent	dependent	ADJ
ajeer-232	156	18	variable	variable	NOUN
ajeer-232	156	19	:	:	PUNCT
ajeer-232	156	20	adoption	adoption	NOUN
ajeer-232	156	21	of	of	ADP
ajeer-232	156	22	enterprise	enterprise	NOUN
ajeer-232	156	23	risk	risk	NOUN
ajeer-232	156	24	management	management	NOUN
ajeer-232	156	25	(	(	PUNCT
ajeer-232	156	26	erm	erm	PROPN
ajeer-232	156	27	)	)	PUNCT
ajeer-232	156	28	variable	variable	ADJ
ajeer-232	156	29	estimated	estimate	VERB
ajeer-232	156	30	coefficients	coefficient	NOUN
ajeer-232	156	31	standard	standard	ADJ
ajeer-232	156	32	error	error	NOUN
ajeer-232	156	33	t	t	NOUN
ajeer-232	156	34	-	-	PUNCT
ajeer-232	156	35	statistic	statistic	NOUN
ajeer-232	156	36	pvalue	pvalue	NOUN
ajeer-232	156	37	constant	constant	ADJ
ajeer-232	156	38	22.118	22.118	NUM
ajeer-232	156	39	.798	.798	NUM
ajeer-232	156	40	27.732	27.732	NUM
ajeer-232	156	41	.000	.000	NUM
ajeer-232	156	42	ch	ch	NOUN
ajeer-232	156	43	.018	.018	NUM
ajeer-232	156	44	.004	.004	NUM
ajeer-232	156	45	4.50	4.50	NUM
ajeer-232	156	46	.072	.072	NUM
ajeer-232	156	47	r	r	NOUN
ajeer-232	156	48	=	=	SYM
ajeer-232	156	49	0.964	0.964	NUM
ajeer-232	156	50	r	r	NOUN
ajeer-232	156	51	-	-	PUNCT
ajeer-232	156	52	square	square	ADJ
ajeer-232	156	53	=	=	PUNCT
ajeer-232	156	54	0.911	0.911	NUM
ajeer-232	156	55	adjusted	adjust	VERB
ajeer-232	156	56	r	r	NOUN
ajeer-232	156	57	-	-	ADJ
ajeer-232	156	58	square	square	NOUN
ajeer-232	156	59	=	=	NOUN
ajeer-232	156	60	0.876	0.876	NUM
ajeer-232	156	61	f	f	PROPN
ajeer-232	156	62	–	–	PUNCT
ajeer-232	156	63	statistic	statistic	NOUN
ajeer-232	156	64	=	=	SYM
ajeer-232	156	65	64.828	64.828	NUM
ajeer-232	156	66	durbin	durbin	ADJ
ajeer-232	156	67	watson	watson	NOUN
ajeer-232	156	68	statistic	statistic	NOUN
ajeer-232	156	69	=	=	NOUN
ajeer-232	156	70	2.781	2.781	NUM
ajeer-232	156	71	source	source	NOUN
ajeer-232	156	72	:	:	PUNCT
ajeer-232	156	73	author	author	NOUN
ajeer-232	156	74	computations	computation	NOUN
ajeer-232	156	75	hypothesis	hypothesis	NOUN
ajeer-232	156	76	two	two	NUM
ajeer-232	156	77	government	government	NOUN
ajeer-232	156	78	policy	policy	NOUN
ajeer-232	156	79	has	have	VERB
ajeer-232	156	80	no	no	DET
ajeer-232	156	81	significant	significant	ADJ
ajeer-232	156	82	relationship	relationship	NOUN
ajeer-232	156	83	with	with	ADP
ajeer-232	156	84	the	the	DET
ajeer-232	156	85	adoption	adoption	NOUN
ajeer-232	156	86	of	of	ADP
ajeer-232	156	87	erm	erm	PROPN
ajeer-232	156	88	by	by	ADP
ajeer-232	156	89	nigerian	nigerian	ADJ
ajeer-232	156	90	banks	bank	NOUN
ajeer-232	156	91	the	the	DET
ajeer-232	156	92	dependent	dependent	ADJ
ajeer-232	156	93	variable	variable	NOUN
ajeer-232	156	94	in	in	ADP
ajeer-232	156	95	this	this	DET
ajeer-232	156	96	hypothesis	hypothesis	NOUN
ajeer-232	156	97	is	be	AUX
ajeer-232	156	98	adoption	adoption	NOUN
ajeer-232	156	99	of	of	ADP
ajeer-232	156	100	enterprise	enterprise	NOUN
ajeer-232	156	101	risk	risk	NOUN
ajeer-232	156	102	management	management	NOUN
ajeer-232	156	103	while	while	SCONJ
ajeer-232	156	104	the	the	DET
ajeer-232	156	105	independent	independent	ADJ
ajeer-232	156	106	variable	variable	NOUN
ajeer-232	156	107	is	be	AUX
ajeer-232	156	108	government	government	NOUN
ajeer-232	156	109	policy	policy	NOUN
ajeer-232	156	110	.	.	PUNCT
ajeer-232	157	1	linear	linear	ADJ
ajeer-232	157	2	regression	regression	NOUN
ajeer-232	157	3	statistical	statistical	ADJ
ajeer-232	157	4	technique	technique	NOUN
ajeer-232	157	5	was	be	AUX
ajeer-232	157	6	used	use	VERB
ajeer-232	157	7	to	to	PART
ajeer-232	157	8	test	test	VERB
ajeer-232	157	9	the	the	DET
ajeer-232	157	10	hypothesis	hypothesis	NOUN
ajeer-232	157	11	.	.	PUNCT
ajeer-232	158	1	the	the	DET
ajeer-232	158	2	result	result	NOUN
ajeer-232	158	3	is	be	AUX
ajeer-232	158	4	as	as	SCONJ
ajeer-232	158	5	presented	present	VERB
ajeer-232	158	6	in	in	ADP
ajeer-232	158	7	table	table	NOUN
ajeer-232	158	8	2	2	NUM
ajeer-232	158	9	.	.	PUNCT
ajeer-232	158	10	table	table	NOUN
ajeer-232	158	11	2	2	NUM
ajeer-232	158	12	shows	show	VERB
ajeer-232	158	13	an	an	DET
ajeer-232	158	14	r2	r2	NOUN
ajeer-232	158	15	value	value	NOUN
ajeer-232	158	16	of	of	ADP
ajeer-232	158	17	0.813	0.813	NUM
ajeer-232	158	18	which	which	PRON
ajeer-232	158	19	indicates	indicate	VERB
ajeer-232	158	20	that	that	SCONJ
ajeer-232	158	21	about	about	ADV
ajeer-232	158	22	81	81	NUM
ajeer-232	158	23	percent	percent	NOUN
ajeer-232	158	24	changes	change	NOUN
ajeer-232	158	25	in	in	ADP
ajeer-232	158	26	the	the	DET
ajeer-232	158	27	adoption	adoption	NOUN
ajeer-232	158	28	of	of	ADP
ajeer-232	158	29	enterprise	enterprise	NOUN
ajeer-232	158	30	risk	risk	NOUN
ajeer-232	158	31	management	management	NOUN
ajeer-232	158	32	could	could	AUX
ajeer-232	158	33	be	be	AUX
ajeer-232	158	34	caused	cause	VERB
ajeer-232	158	35	by	by	ADP
ajeer-232	158	36	government	government	NOUN
ajeer-232	158	37	policy	policy	NOUN
ajeer-232	158	38	.	.	PUNCT
ajeer-232	159	1	this	this	PRON
ajeer-232	159	2	means	mean	VERB
ajeer-232	159	3	that	that	SCONJ
ajeer-232	159	4	the	the	DET
ajeer-232	159	5	remaining	remain	VERB
ajeer-232	159	6	19	19	NUM
ajeer-232	159	7	percent	percent	NOUN
ajeer-232	159	8	changes	change	NOUN
ajeer-232	159	9	in	in	ADP
ajeer-232	159	10	the	the	DET
ajeer-232	159	11	dependent	dependent	ADJ
ajeer-232	159	12	variable	variable	ADJ
ajeer-232	159	13	adoption	adoption	NOUN
ajeer-232	159	14	of	of	ADP
ajeer-232	159	15	enterprise	enterprise	NOUN
ajeer-232	159	16	risk	risk	NOUN
ajeer-232	159	17	management	management	NOUN
ajeer-232	159	18	could	could	AUX
ajeer-232	159	19	be	be	AUX
ajeer-232	159	20	caused	cause	VERB
ajeer-232	159	21	by	by	ADP
ajeer-232	159	22	other	other	ADJ
ajeer-232	159	23	variables	variable	NOUN
ajeer-232	159	24	not	not	PART
ajeer-232	159	25	found	find	VERB
ajeer-232	159	26	in	in	ADP
ajeer-232	159	27	the	the	DET
ajeer-232	159	28	equation	equation	NOUN
ajeer-232	159	29	represented	represent	VERB
ajeer-232	159	30	by	by	ADP
ajeer-232	159	31	the	the	DET
ajeer-232	159	32	error	error	NOUN
ajeer-232	159	33	term	term	NOUN
ajeer-232	159	34	.	.	PUNCT
ajeer-232	160	1	the	the	DET
ajeer-232	160	2	adjusted	adjust	VERB
ajeer-232	160	3	r2	r2	NOUN
ajeer-232	160	4	value	value	NOUN
ajeer-232	160	5	of	of	ADP
ajeer-232	160	6	.79	.79	NUM
ajeer-232	160	7	means	mean	VERB
ajeer-232	160	8	that	that	SCONJ
ajeer-232	160	9	the	the	DET
ajeer-232	160	10	model	model	NOUN
ajeer-232	160	11	is	be	AUX
ajeer-232	160	12	78	78	NUM
ajeer-232	160	13	per	per	ADP
ajeer-232	160	14	cent	cent	NOUN
ajeer-232	160	15	well	well	ADV
ajeer-232	160	16	fitted	fit	VERB
ajeer-232	160	17	.	.	PUNCT
ajeer-232	161	1	the	the	DET
ajeer-232	161	2	f	f	NOUN
ajeer-232	161	3	-	-	PUNCT
ajeer-232	161	4	value	value	NOUN
ajeer-232	161	5	of	of	ADP
ajeer-232	161	6	16.8	16.8	NUM
ajeer-232	161	7	which	which	PRON
ajeer-232	161	8	is	be	AUX
ajeer-232	161	9	greater	great	ADJ
ajeer-232	161	10	than	than	ADP
ajeer-232	161	11	the	the	DET
ajeer-232	161	12	critical	critical	ADJ
ajeer-232	161	13	f	f	NOUN
ajeer-232	161	14	-	-	PUNCT
ajeer-232	161	15	value	value	NOUN
ajeer-232	161	16	of	of	ADP
ajeer-232	161	17	3.14	3.14	NUM
ajeer-232	161	18	at	at	ADP
ajeer-232	161	19	1	1	NUM
ajeer-232	161	20	and	and	CCONJ
ajeer-232	161	21	371	371	NUM
ajeer-232	161	22	degrees	degree	NOUN
ajeer-232	161	23	of	of	ADP
ajeer-232	161	24	freedom	freedom	NOUN
ajeer-232	161	25	confirms	confirm	VERB
ajeer-232	161	26	that	that	SCONJ
ajeer-232	161	27	the	the	DET
ajeer-232	161	28	three	three	NUM
ajeer-232	161	29	exist	exist	VERB
ajeer-232	161	30	a	a	DET
ajeer-232	161	31	significant	significant	ADJ
ajeer-232	161	32	relationship	relationship	NOUN
ajeer-232	161	33	between	between	ADP
ajeer-232	161	34	government	government	NOUN
ajeer-232	161	35	policies	policy	NOUN
ajeer-232	161	36	and	and	CCONJ
ajeer-232	161	37	the	the	DET
ajeer-232	161	38	adoption	adoption	NOUN
ajeer-232	161	39	of	of	ADP
ajeer-232	161	40	enterprise	enterprise	NOUN
ajeer-232	161	41	risk	risk	NOUN
ajeer-232	161	42	management	management	NOUN
ajeer-232	161	43	by	by	ADP
ajeer-232	161	44	banks	bank	NOUN
ajeer-232	161	45	.	.	PUNCT
ajeer-232	162	1	the	the	DET
ajeer-232	162	2	estimated	estimate	VERB
ajeer-232	162	3	coefficient	coefficient	NOUN
ajeer-232	162	4	for	for	ADP
ajeer-232	162	5	gp	gp	NOUN
ajeer-232	162	6	is	be	AUX
ajeer-232	162	7	positive	positive	ADJ
ajeer-232	162	8	,	,	PUNCT
ajeer-232	162	9	meaning	mean	VERB
ajeer-232	162	10	that	that	SCONJ
ajeer-232	162	11	there	there	PRON
ajeer-232	162	12	exist	exist	VERB
ajeer-232	162	13	a	a	DET
ajeer-232	162	14	direct	direct	ADJ
ajeer-232	162	15	relationship	relationship	NOUN
ajeer-232	162	16	between	between	ADP
ajeer-232	162	17	government	government	NOUN
ajeer-232	162	18	policies	policy	NOUN
ajeer-232	162	19	and	and	CCONJ
ajeer-232	162	20	the	the	DET
ajeer-232	162	21	adoption	adoption	NOUN
ajeer-232	162	22	of	of	ADP
ajeer-232	162	23	enterprise	enterprise	NOUN
ajeer-232	162	24	risk	risk	NOUN
ajeer-232	162	25	management	management	NOUN
ajeer-232	162	26	by	by	ADP
ajeer-232	162	27	banks	bank	NOUN
ajeer-232	162	28	.	.	PUNCT
ajeer-232	163	1	this	this	DET
ajeer-232	163	2	result	result	NOUN
ajeer-232	163	3	is	be	AUX
ajeer-232	163	4	in	in	ADP
ajeer-232	163	5	order	order	NOUN
ajeer-232	163	6	with	with	ADP
ajeer-232	163	7	economic	economic	ADJ
ajeer-232	163	8	a	a	DET
ajeer-232	163	9	priori	priori	ADJ
ajeer-232	163	10	condition	condition	NOUN
ajeer-232	163	11	.	.	PUNCT
ajeer-232	164	1	the	the	DET
ajeer-232	164	2	result	result	NOUN
ajeer-232	164	3	is	be	AUX
ajeer-232	164	4	statistical	statistical	ADJ
ajeer-232	164	5	significant	significant	ADJ
ajeer-232	164	6	at	at	ADP
ajeer-232	164	7	10	10	NUM
ajeer-232	164	8	percent	percent	NOUN
ajeer-232	164	9	level	level	NOUN
ajeer-232	164	10	of	of	ADP
ajeer-232	164	11	significant	significant	ADJ
ajeer-232	164	12	.	.	PUNCT
ajeer-232	165	1	table-2	table-2	NUM
ajeer-232	165	2	.	.	PUNCT
ajeer-232	166	1	regression	regression	NOUN
ajeer-232	166	2	results	result	NOUN
ajeer-232	166	3	of	of	ADP
ajeer-232	166	4	the	the	DET
ajeer-232	166	5	relationship	relationship	NOUN
ajeer-232	166	6	between	between	ADP
ajeer-232	166	7	government	government	NOUN
ajeer-232	166	8	policy	policy	NOUN
ajeer-232	166	9	and	and	CCONJ
ajeer-232	166	10	the	the	DET
ajeer-232	166	11	adoption	adoption	NOUN
ajeer-232	166	12	of	of	ADP
ajeer-232	166	13	enterprise	enterprise	NOUN
ajeer-232	166	14	risk	risk	NOUN
ajeer-232	166	15	management	management	NOUN
ajeer-232	166	16	by	by	ADP
ajeer-232	166	17	banks	bank	NOUN
ajeer-232	166	18	dependent	dependent	ADJ
ajeer-232	166	19	variable	variable	NOUN
ajeer-232	166	20	:	:	PUNCT
ajeer-232	166	21	adoption	adoption	NOUN
ajeer-232	166	22	of	of	ADP
ajeer-232	166	23	enterprise	enterprise	NOUN
ajeer-232	166	24	risk	risk	NOUN
ajeer-232	166	25	management	management	NOUN
ajeer-232	166	26	variable	variable	NOUN
ajeer-232	166	27	estimated	estimate	VERB
ajeer-232	166	28	coefficients	coefficient	NOUN
ajeer-232	166	29	standard	standard	ADJ
ajeer-232	166	30	error	error	NOUN
ajeer-232	166	31	t	t	NOUN
ajeer-232	166	32	-	-	PUNCT
ajeer-232	166	33	statistic	statistic	NOUN
ajeer-232	166	34	pvalue	pvalue	NOUN
ajeer-232	166	35	constant	constant	ADJ
ajeer-232	166	36	20.016	20.016	NUM
ajeer-232	166	37	.937	.937	NUM
ajeer-232	167	1	21.357	21.357	NUM
ajeer-232	167	2	.000	.000	NUM
ajeer-232	167	3	mral	mral	ADJ
ajeer-232	167	4	.152	.152	NUM
ajeer-232	167	5	.059	.059	NUM
ajeer-232	167	6	2.598	2.598	NUM
ajeer-232	167	7	.042	.042	NUM
ajeer-232	167	8	r	r	NOUN
ajeer-232	167	9	=	=	PUNCT
ajeer-232	167	10	0.867	0.867	NUM
ajeer-232	167	11	r	r	NOUN
ajeer-232	167	12	-	-	PUNCT
ajeer-232	167	13	square	square	ADJ
ajeer-232	167	14	=	=	PUNCT
ajeer-232	167	15	0.813	0.813	NUM
ajeer-232	167	16	adjusted	adjusted	ADJ
ajeer-232	167	17	r	r	NOUN
ajeer-232	167	18	-	-	ADJ
ajeer-232	167	19	square	square	ADJ
ajeer-232	167	20	=	=	PUNCT
ajeer-232	167	21	0.794	0.794	NUM
ajeer-232	167	22	f	f	NOUN
ajeer-232	167	23	–	–	PUNCT
ajeer-232	167	24	statistic	statistic	NOUN
ajeer-232	167	25	=	=	SYM
ajeer-232	167	26	16.89	16.89	NUM
ajeer-232	167	27	durbin	durbin	PROPN
ajeer-232	167	28	watson	watson	PROPN
ajeer-232	167	29	statistic	statistic	NOUN
ajeer-232	167	30	=	=	PROPN
ajeer-232	167	31	1.681	1.681	NUM
ajeer-232	167	32	source	source	NOUN
ajeer-232	167	33	:	:	PUNCT
ajeer-232	167	34	author	author	NOUN
ajeer-232	167	35	computations	computation	NOUN
ajeer-232	167	36	hypothesis	hypothesis	VERB
ajeer-232	167	37	three	three	NUM
ajeer-232	167	38	the	the	DET
ajeer-232	167	39	impact	impact	NOUN
ajeer-232	167	40	of	of	ADP
ajeer-232	167	41	erm	erm	PROPN
ajeer-232	167	42	on	on	ADP
ajeer-232	167	43	nigerian	nigerian	ADJ
ajeer-232	167	44	banks	bank	NOUN
ajeer-232	167	45	has	have	VERB
ajeer-232	167	46	no	no	DET
ajeer-232	167	47	relationship	relationship	NOUN
ajeer-232	167	48	with	with	ADP
ajeer-232	167	49	banks	bank	NOUN
ajeer-232	167	50	adoption	adoption	NOUN
ajeer-232	167	51	of	of	ADP
ajeer-232	167	52	erm	erm	PROPN
ajeer-232	167	53	.	.	PUNCT
ajeer-232	168	1	the	the	DET
ajeer-232	168	2	dependent	dependent	ADJ
ajeer-232	168	3	variable	variable	NOUN
ajeer-232	168	4	in	in	ADP
ajeer-232	168	5	this	this	DET
ajeer-232	168	6	hypothesis	hypothesis	NOUN
ajeer-232	168	7	is	be	AUX
ajeer-232	168	8	the	the	DET
ajeer-232	168	9	impact	impact	NOUN
ajeer-232	168	10	on	on	ADP
ajeer-232	168	11	bank	bank	NOUN
ajeer-232	168	12	performance	performance	NOUN
ajeer-232	168	13	while	while	SCONJ
ajeer-232	168	14	the	the	DET
ajeer-232	168	15	independent	independent	ADJ
ajeer-232	168	16	variable	variable	NOUN
ajeer-232	168	17	is	be	AUX
ajeer-232	168	18	adoption	adoption	NOUN
ajeer-232	168	19	of	of	ADP
ajeer-232	168	20	enterprise	enterprise	NOUN
ajeer-232	168	21	risk	risk	NOUN
ajeer-232	168	22	management	management	NOUN
ajeer-232	168	23	.	.	PUNCT
ajeer-232	169	1	linear	linear	ADJ
ajeer-232	169	2	regression	regression	NOUN
ajeer-232	169	3	statistical	statistical	ADJ
ajeer-232	169	4	technique	technique	NOUN
ajeer-232	169	5	was	be	AUX
ajeer-232	169	6	used	use	VERB
ajeer-232	169	7	to	to	PART
ajeer-232	169	8	test	test	VERB
ajeer-232	169	9	the	the	DET
ajeer-232	169	10	hypothesis	hypothesis	NOUN
ajeer-232	169	11	.	.	PUNCT
ajeer-232	170	1	the	the	DET
ajeer-232	170	2	result	result	NOUN
ajeer-232	170	3	is	be	AUX
ajeer-232	170	4	as	as	SCONJ
ajeer-232	170	5	presented	present	VERB
ajeer-232	170	6	in	in	ADP
ajeer-232	170	7	table	table	NOUN
ajeer-232	170	8	4	4	NUM
ajeer-232	170	9	.	.	PUNCT
ajeer-232	170	10	table	table	NOUN
ajeer-232	170	11	3	3	NUM
ajeer-232	170	12	shows	show	VERB
ajeer-232	170	13	an	an	DET
ajeer-232	170	14	r2	r2	NOUN
ajeer-232	170	15	value	value	NOUN
ajeer-232	170	16	of	of	ADP
ajeer-232	170	17	0.783	0.783	NUM
ajeer-232	170	18	which	which	PRON
ajeer-232	170	19	indicates	indicate	VERB
ajeer-232	170	20	that	that	SCONJ
ajeer-232	170	21	about	about	ADV
ajeer-232	170	22	78	78	NUM
ajeer-232	170	23	percent	percent	NOUN
ajeer-232	170	24	changes	change	NOUN
ajeer-232	170	25	in	in	ADP
ajeer-232	170	26	bank	bank	NOUN
ajeer-232	170	27	performance	performance	NOUN
ajeer-232	170	28	could	could	AUX
ajeer-232	170	29	be	be	AUX
ajeer-232	170	30	caused	cause	VERB
ajeer-232	170	31	by	by	ADP
ajeer-232	170	32	adoption	adoption	NOUN
ajeer-232	170	33	of	of	ADP
ajeer-232	170	34	enterprise	enterprise	NOUN
ajeer-232	170	35	risk	risk	NOUN
ajeer-232	170	36	management	management	NOUN
ajeer-232	170	37	.	.	PUNCT
ajeer-232	171	1	this	this	PRON
ajeer-232	171	2	means	mean	VERB
ajeer-232	171	3	that	that	SCONJ
ajeer-232	171	4	the	the	DET
ajeer-232	171	5	remaining	remain	VERB
ajeer-232	171	6	22	22	NUM
ajeer-232	171	7	percent	percent	NOUN
ajeer-232	171	8	changes	change	NOUN
ajeer-232	171	9	in	in	ADP
ajeer-232	171	10	the	the	DET
ajeer-232	171	11	dependent	dependent	ADJ
ajeer-232	171	12	variable	variable	ADJ
ajeer-232	171	13	bank	bank	NOUN
ajeer-232	171	14	performance	performance	NOUN
ajeer-232	171	15	could	could	AUX
ajeer-232	171	16	be	be	AUX
ajeer-232	171	17	caused	cause	VERB
ajeer-232	171	18	by	by	ADP
ajeer-232	171	19	other	other	ADJ
ajeer-232	171	20	variables	variable	NOUN
ajeer-232	171	21	not	not	PART
ajeer-232	171	22	found	find	VERB
ajeer-232	171	23	in	in	ADP
ajeer-232	171	24	the	the	DET
ajeer-232	171	25	equation	equation	NOUN
ajeer-232	171	26	represented	represent	VERB
ajeer-232	171	27	by	by	ADP
ajeer-232	171	28	the	the	DET
ajeer-232	171	29	error	error	NOUN
ajeer-232	171	30	term	term	NOUN
ajeer-232	171	31	.	.	PUNCT
ajeer-232	172	1	the	the	DET
ajeer-232	172	2	adjusted	adjust	VERB
ajeer-232	172	3	r2	r2	NOUN
ajeer-232	172	4	value	value	NOUN
ajeer-232	172	5	of	of	ADP
ajeer-232	172	6	.76	.76	NUM
ajeer-232	172	7	means	mean	VERB
ajeer-232	172	8	that	that	SCONJ
ajeer-232	172	9	the	the	DET
ajeer-232	172	10	model	model	NOUN
ajeer-232	172	11	is	be	AUX
ajeer-232	172	12	76	76	NUM
ajeer-232	172	13	per	per	ADP
ajeer-232	172	14	cent	cent	NOUN
ajeer-232	172	15	well	well	ADV
ajeer-232	172	16	fitted	fit	VERB
ajeer-232	172	17	.	.	PUNCT
ajeer-232	173	1	the	the	DET
ajeer-232	173	2	f	f	NOUN
ajeer-232	173	3	-	-	PUNCT
ajeer-232	173	4	value	value	NOUN
ajeer-232	173	5	of	of	ADP
ajeer-232	173	6	12.56	12.56	NUM
ajeer-232	173	7	which	which	PRON
ajeer-232	173	8	is	be	AUX
ajeer-232	173	9	greater	great	ADJ
ajeer-232	173	10	than	than	ADP
ajeer-232	173	11	the	the	DET
ajeer-232	173	12	critical	critical	ADJ
ajeer-232	173	13	f	f	NOUN
ajeer-232	173	14	-	-	PUNCT
ajeer-232	173	15	value	value	NOUN
ajeer-232	173	16	of	of	ADP
ajeer-232	173	17	3.14	3.14	NUM
ajeer-232	173	18	at	at	ADP
ajeer-232	173	19	1	1	NUM
ajeer-232	173	20	and	and	CCONJ
ajeer-232	173	21	371	371	NUM
ajeer-232	173	22	degrees	degree	NOUN
ajeer-232	173	23	of	of	ADP
ajeer-232	173	24	freedom	freedom	NOUN
ajeer-232	173	25	confirms	confirm	VERB
ajeer-232	173	26	that	that	SCONJ
ajeer-232	173	27	the	the	DET
ajeer-232	173	28	three	three	NUM
ajeer-232	173	29	exist	exist	VERB
ajeer-232	173	30	a	a	DET
ajeer-232	173	31	significant	significant	ADJ
ajeer-232	173	32	relationship	relationship	NOUN
ajeer-232	173	33	between	between	ADP
ajeer-232	173	34	adoption	adoption	NOUN
ajeer-232	173	35	of	of	ADP
ajeer-232	173	36	enterprise	enterprise	NOUN
ajeer-232	173	37	risk	risk	NOUN
ajeer-232	173	38	management	management	NOUN
ajeer-232	173	39	and	and	CCONJ
ajeer-232	173	40	the	the	DET
ajeer-232	173	41	performance	performance	NOUN
ajeer-232	173	42	of	of	ADP
ajeer-232	173	43	banks	bank	NOUN
ajeer-232	173	44	.	.	PUNCT
ajeer-232	174	1	the	the	DET
ajeer-232	174	2	estimated	estimate	VERB
ajeer-232	174	3	coefficient	coefficient	NOUN
ajeer-232	174	4	for	for	ADP
ajeer-232	174	5	ad	ad	NOUN
ajeer-232	174	6	is	be	AUX
ajeer-232	174	7	positive	positive	ADJ
ajeer-232	174	8	,	,	PUNCT
ajeer-232	174	9	meaning	mean	VERB
ajeer-232	174	10	that	that	SCONJ
ajeer-232	174	11	there	there	PRON
ajeer-232	174	12	exist	exist	VERB
ajeer-232	174	13	a	a	DET
ajeer-232	174	14	direct	direct	ADJ
ajeer-232	174	15	relationship	relationship	NOUN
ajeer-232	174	16	between	between	ADP
ajeer-232	174	17	adoption	adoption	NOUN
ajeer-232	174	18	and	and	CCONJ
ajeer-232	174	19	bank	bank	NOUN
ajeer-232	174	20	performance	performance	NOUN
ajeer-232	174	21	.	.	PUNCT
ajeer-232	175	1	this	this	DET
ajeer-232	175	2	result	result	NOUN
ajeer-232	175	3	is	be	AUX
ajeer-232	175	4	in	in	ADP
ajeer-232	175	5	order	order	NOUN
ajeer-232	175	6	with	with	ADP
ajeer-232	175	7	economic	economic	ADJ
ajeer-232	175	8	a	a	DET
ajeer-232	175	9	priori	priori	ADJ
ajeer-232	175	10	condition	condition	NOUN
ajeer-232	175	11	.	.	PUNCT
ajeer-232	176	1	the	the	DET
ajeer-232	176	2	result	result	NOUN
ajeer-232	176	3	is	be	AUX
ajeer-232	176	4	statistical	statistical	ADJ
ajeer-232	176	5	significant	significant	ADJ
ajeer-232	176	6	at	at	ADP
ajeer-232	176	7	5	5	NUM
ajeer-232	176	8	percent	percent	NOUN
ajeer-232	176	9	level	level	NOUN
ajeer-232	176	10	of	of	ADP
ajeer-232	176	11	significant	significant	ADJ
ajeer-232	176	12	.	.	PUNCT
ajeer-232	177	1	asian	asian	ADJ
ajeer-232	177	2	journal	journal	PROPN
ajeer-232	177	3	of	of	ADP
ajeer-232	177	4	economics	economic	NOUN
ajeer-232	177	5	and	and	CCONJ
ajeer-232	177	6	empirical	empirical	ADJ
ajeer-232	177	7	research	research	NOUN
ajeer-232	177	8	,	,	PUNCT
ajeer-232	177	9	2017	2017	NUM
ajeer-232	177	10	,	,	PUNCT
ajeer-232	177	11	4(2	4(2	NUM
ajeer-232	177	12	):	):	PUNCT
ajeer-232	177	13	68	68	NUM
ajeer-232	177	14	-	-	SYM
ajeer-232	177	15	74	74	NUM
ajeer-232	177	16	73	73	NUM
ajeer-232	177	17	table-3	table-3	NUM
ajeer-232	177	18	.	.	PUNCT
ajeer-232	178	1	regression	regression	NOUN
ajeer-232	178	2	results	result	NOUN
ajeer-232	178	3	of	of	ADP
ajeer-232	178	4	the	the	DET
ajeer-232	178	5	relationship	relationship	NOUN
ajeer-232	178	6	between	between	ADP
ajeer-232	178	7	adoption	adoption	NOUN
ajeer-232	178	8	of	of	ADP
ajeer-232	178	9	enterprise	enterprise	NOUN
ajeer-232	178	10	risk	risk	NOUN
ajeer-232	178	11	management	management	NOUN
ajeer-232	178	12	and	and	CCONJ
ajeer-232	178	13	its	its	PRON
ajeer-232	178	14	impact	impact	NOUN
ajeer-232	178	15	on	on	ADP
ajeer-232	178	16	bank	bank	NOUN
ajeer-232	178	17	performance	performance	NOUN
ajeer-232	178	18	dependent	dependent	ADJ
ajeer-232	178	19	variable	variable	NOUN
ajeer-232	178	20	:	:	PUNCT
ajeer-232	178	21	bank	bank	NOUN
ajeer-232	178	22	performance	performance	NOUN
ajeer-232	178	23	variable	variable	ADJ
ajeer-232	178	24	estimated	estimate	VERB
ajeer-232	178	25	coefficients	coefficient	NOUN
ajeer-232	178	26	standard	standard	ADJ
ajeer-232	178	27	error	error	NOUN
ajeer-232	178	28	t	t	NOUN
ajeer-232	178	29	-	-	PUNCT
ajeer-232	178	30	statistic	statistic	NOUN
ajeer-232	178	31	pvalue	pvalue	NOUN
ajeer-232	178	32	constant	constant	ADJ
ajeer-232	178	33	20.246	20.246	NUM
ajeer-232	178	34	.500	.500	NUM
ajeer-232	178	35	40.521	40.521	NUM
ajeer-232	178	36	.000	.000	NUM
ajeer-232	178	37	ad	ad	NOUN
ajeer-232	178	38	.138	.138	NUM
ajeer-232	178	39	.031	.031	NUM
ajeer-232	179	1	4.446	4.446	NUM
ajeer-232	179	2	.000	.000	NUM
ajeer-232	179	3	r	r	NOUN
ajeer-232	179	4	=	=	NOUN
ajeer-232	179	5	0.817	0.817	NUM
ajeer-232	179	6	r	r	NOUN
ajeer-232	179	7	-	-	PUNCT
ajeer-232	179	8	square	square	ADJ
ajeer-232	179	9	=	=	PUNCT
ajeer-232	179	10	0.783	0.783	NUM
ajeer-232	179	11	adjusted	adjusted	ADJ
ajeer-232	179	12	r	r	NOUN
ajeer-232	179	13	-	-	ADJ
ajeer-232	179	14	square	square	NOUN
ajeer-232	179	15	=	=	NOUN
ajeer-232	179	16	0.764	0.764	NUM
ajeer-232	179	17	f	f	NOUN
ajeer-232	179	18	–	–	PUNCT
ajeer-232	179	19	statistic	statistic	NOUN
ajeer-232	179	20	=	=	SYM
ajeer-232	179	21	12.56	12.56	NUM
ajeer-232	179	22	durbin	durbin	PROPN
ajeer-232	179	23	watson	watson	PROPN
ajeer-232	179	24	statistic	statistic	NOUN
ajeer-232	179	25	=	=	SYM
ajeer-232	179	26	1.262	1.262	NUM
ajeer-232	179	27	source	source	NOUN
ajeer-232	179	28	:	:	PUNCT
ajeer-232	179	29	author	author	NOUN
ajeer-232	179	30	computations	computation	NOUN
ajeer-232	179	31	5	5	NUM
ajeer-232	179	32	.	.	PUNCT
ajeer-232	180	1	summary	summary	NOUN
ajeer-232	180	2	of	of	ADP
ajeer-232	180	3	finding	finding	NOUN
ajeer-232	180	4	,	,	PUNCT
ajeer-232	180	5	conclusion	conclusion	NOUN
ajeer-232	180	6	and	and	CCONJ
ajeer-232	180	7	recommendations	recommendation	NOUN
ajeer-232	180	8	5.1	5.1	NUM
ajeer-232	180	9	.	.	PUNCT
ajeer-232	181	1	summary	summary	NOUN
ajeer-232	181	2	of	of	ADP
ajeer-232	181	3	the	the	DET
ajeer-232	181	4	study	study	NOUN
ajeer-232	181	5	this	this	DET
ajeer-232	181	6	study	study	NOUN
ajeer-232	181	7	investigated	investigate	VERB
ajeer-232	181	8	enterprise	enterprise	NOUN
ajeer-232	181	9	risk	risk	NOUN
ajeer-232	181	10	management	management	NOUN
ajeer-232	181	11	in	in	ADP
ajeer-232	181	12	nigerian	nigerian	ADJ
ajeer-232	181	13	banking	banking	NOUN
ajeer-232	181	14	industry	industry	NOUN
ajeer-232	181	15	.	.	PUNCT
ajeer-232	182	1	three	three	NUM
ajeer-232	182	2	research	research	NOUN
ajeer-232	182	3	objectives	objective	NOUN
ajeer-232	182	4	were	be	AUX
ajeer-232	182	5	formulated	formulate	VERB
ajeer-232	182	6	and	and	CCONJ
ajeer-232	182	7	transformed	transform	VERB
ajeer-232	182	8	into	into	ADP
ajeer-232	182	9	hypotheses	hypothesis	NOUN
ajeer-232	182	10	.	.	PUNCT
ajeer-232	183	1	the	the	DET
ajeer-232	183	2	hypotheses	hypothesis	NOUN
ajeer-232	183	3	investigated	investigate	VERB
ajeer-232	183	4	the	the	DET
ajeer-232	183	5	relationship	relationship	NOUN
ajeer-232	183	6	between	between	ADP
ajeer-232	183	7	challenges	challenge	NOUN
ajeer-232	183	8	faced	face	VERB
ajeer-232	183	9	by	by	ADP
ajeer-232	183	10	banks	bank	NOUN
ajeer-232	183	11	,	,	PUNCT
ajeer-232	183	12	government	government	NOUN
ajeer-232	183	13	policy	policy	NOUN
ajeer-232	183	14	,	,	PUNCT
ajeer-232	183	15	risk	risk	NOUN
ajeer-232	183	16	and	and	CCONJ
ajeer-232	183	17	adoption	adoption	NOUN
ajeer-232	183	18	of	of	ADP
ajeer-232	183	19	enterprise	enterprise	NOUN
ajeer-232	183	20	risk	risk	NOUN
ajeer-232	183	21	management	management	NOUN
ajeer-232	183	22	by	by	ADP
ajeer-232	183	23	nigerian	nigerian	ADJ
ajeer-232	183	24	banks	bank	NOUN
ajeer-232	183	25	.	.	PUNCT
ajeer-232	184	1	ex	ex	ADJ
ajeer-232	184	2	-	-	ADJ
ajeer-232	184	3	post	post	ADJ
ajeer-232	184	4	fact	fact	NOUN
ajeer-232	184	5	research	research	NOUN
ajeer-232	184	6	design	design	NOUN
ajeer-232	184	7	was	be	AUX
ajeer-232	184	8	adopted	adopt	VERB
ajeer-232	184	9	for	for	ADP
ajeer-232	184	10	this	this	DET
ajeer-232	184	11	study	study	NOUN
ajeer-232	184	12	.	.	PUNCT
ajeer-232	185	1	a	a	DET
ajeer-232	185	2	sample	sample	NOUN
ajeer-232	185	3	of	of	ADP
ajeer-232	185	4	374	374	NUM
ajeer-232	185	5	respondents	respondent	NOUN
ajeer-232	185	6	were	be	AUX
ajeer-232	185	7	selected	select	VERB
ajeer-232	185	8	and	and	CCONJ
ajeer-232	185	9	used	use	VERB
ajeer-232	185	10	for	for	ADP
ajeer-232	185	11	the	the	DET
ajeer-232	185	12	study	study	NOUN
ajeer-232	185	13	.	.	PUNCT
ajeer-232	186	1	a	a	DET
ajeer-232	186	2	well	well	ADV
ajeer-232	186	3	validated	validate	VERB
ajeer-232	186	4	structured	structured	ADJ
ajeer-232	186	5	questionnaire	questionnaire	NOUN
ajeer-232	186	6	was	be	AUX
ajeer-232	186	7	used	use	VERB
ajeer-232	186	8	for	for	ADP
ajeer-232	186	9	data	data	NOUN
ajeer-232	186	10	collection	collection	NOUN
ajeer-232	186	11	.	.	PUNCT
ajeer-232	187	1	data	datum	NOUN
ajeer-232	187	2	collected	collect	VERB
ajeer-232	187	3	was	be	AUX
ajeer-232	187	4	analyzed	analyze	VERB
ajeer-232	187	5	using	use	VERB
ajeer-232	187	6	ordinary	ordinary	ADJ
ajeer-232	187	7	least	least	ADJ
ajeer-232	187	8	square	square	ADJ
ajeer-232	187	9	regression	regression	NOUN
ajeer-232	187	10	.	.	PUNCT
ajeer-232	188	1	result	result	NOUN
ajeer-232	188	2	of	of	ADP
ajeer-232	188	3	the	the	DET
ajeer-232	188	4	findings	finding	NOUN
ajeer-232	188	5	revealed	reveal	VERB
ajeer-232	188	6	that	that	SCONJ
ajeer-232	188	7	.	.	PUNCT
ajeer-232	189	1	1	1	X
ajeer-232	189	2	.	.	X
ajeer-232	190	1	that	that	SCONJ
ajeer-232	190	2	various	various	ADJ
ajeer-232	190	3	challenges	challenge	NOUN
ajeer-232	190	4	faced	face	VERB
ajeer-232	190	5	by	by	ADP
ajeer-232	190	6	practicing	practice	VERB
ajeer-232	190	7	banks	bank	NOUN
ajeer-232	190	8	significantly	significantly	ADV
ajeer-232	190	9	influences	influence	VERB
ajeer-232	190	10	the	the	DET
ajeer-232	190	11	level	level	NOUN
ajeer-232	190	12	of	of	ADP
ajeer-232	190	13	adoption	adoption	NOUN
ajeer-232	190	14	of	of	ADP
ajeer-232	190	15	erm	erm	PROPN
ajeer-232	190	16	in	in	ADP
ajeer-232	190	17	nigeria	nigeria	PROPN
ajeer-232	190	18	.	.	PUNCT
ajeer-232	191	1	2	2	X
ajeer-232	191	2	.	.	X
ajeer-232	191	3	the	the	DET
ajeer-232	191	4	government	government	NOUN
ajeer-232	191	5	policies	policy	NOUN
ajeer-232	191	6	on	on	ADP
ajeer-232	191	7	enterprise	enterprise	NOUN
ajeer-232	191	8	wide	wide	ADJ
ajeer-232	191	9	risk	risk	NOUN
ajeer-232	191	10	management	management	NOUN
ajeer-232	191	11	has	have	VERB
ajeer-232	191	12	a	a	DET
ajeer-232	191	13	direct	direct	ADJ
ajeer-232	191	14	relationship	relationship	NOUN
ajeer-232	191	15	on	on	ADP
ajeer-232	191	16	the	the	DET
ajeer-232	191	17	adoption	adoption	NOUN
ajeer-232	191	18	of	of	ADP
ajeer-232	191	19	erm	erm	PROPN
ajeer-232	191	20	by	by	ADP
ajeer-232	191	21	players	player	NOUN
ajeer-232	191	22	the	the	DET
ajeer-232	191	23	industry	industry	NOUN
ajeer-232	191	24	3	3	NUM
ajeer-232	191	25	.	.	PUNCT
ajeer-232	192	1	that	that	SCONJ
ajeer-232	192	2	the	the	DET
ajeer-232	192	3	adoption	adoption	NOUN
ajeer-232	192	4	of	of	ADP
ajeer-232	192	5	enterprise	enterprise	NOUN
ajeer-232	192	6	wide	wide	ADJ
ajeer-232	192	7	risk	risk	NOUN
ajeer-232	192	8	management	management	NOUN
ajeer-232	192	9	practice	practice	NOUN
ajeer-232	192	10	has	have	AUX
ajeer-232	192	11	positively	positively	ADV
ajeer-232	192	12	impacted	impact	VERB
ajeer-232	192	13	with	with	ADP
ajeer-232	192	14	the	the	DET
ajeer-232	192	15	performance	performance	NOUN
ajeer-232	192	16	of	of	ADP
ajeer-232	192	17	the	the	DET
ajeer-232	192	18	nigerian	nigerian	ADJ
ajeer-232	192	19	banks	bank	NOUN
ajeer-232	192	20	that	that	PRON
ajeer-232	192	21	have	have	AUX
ajeer-232	192	22	adopted	adopt	VERB
ajeer-232	192	23	erm	erm	PROPN
ajeer-232	192	24	.	.	PROPN
ajeer-232	193	1	5.2	5.2	NUM
ajeer-232	193	2	.	.	PUNCT
ajeer-232	193	3	conclusion	conclusion	NOUN
ajeer-232	193	4	and	and	CCONJ
ajeer-232	193	5	recommendations	recommendation	NOUN
ajeer-232	193	6	we	we	PRON
ajeer-232	193	7	can	can	AUX
ajeer-232	193	8	conclude	conclude	VERB
ajeer-232	193	9	from	from	ADP
ajeer-232	193	10	the	the	DET
ajeer-232	193	11	discussion	discussion	NOUN
ajeer-232	193	12	on	on	ADP
ajeer-232	193	13	enterprise	enterprise	NOUN
ajeer-232	193	14	wide	wide	ADJ
ajeer-232	193	15	risk	risk	NOUN
ajeer-232	193	16	management	management	NOUN
ajeer-232	193	17	(	(	PUNCT
ajeer-232	193	18	erm	erm	PROPN
ajeer-232	193	19	)	)	PUNCT
ajeer-232	193	20	which	which	PRON
ajeer-232	193	21	centred	centre	VERB
ajeer-232	193	22	on	on	ADP
ajeer-232	193	23	proposition	proposition	NOUN
ajeer-232	193	24	of	of	ADP
ajeer-232	193	25	the	the	DET
ajeer-232	193	26	modern	modern	ADJ
ajeer-232	193	27	financial	financial	ADJ
ajeer-232	193	28	theory	theory	NOUN
ajeer-232	193	29	(	(	PUNCT
ajeer-232	193	30	neo	neo	ADJ
ajeer-232	193	31	-	-	ADJ
ajeer-232	193	32	classical	classical	ADJ
ajeer-232	193	33	finance	finance	NOUN
ajeer-232	193	34	theory	theory	NOUN
ajeer-232	193	35	)	)	PUNCT
ajeer-232	193	36	on	on	ADP
ajeer-232	193	37	the	the	DET
ajeer-232	193	38	efficiency	efficiency	NOUN
ajeer-232	193	39	of	of	ADP
ajeer-232	193	40	erm	erm	PROPN
ajeer-232	193	41	.	.	PUNCT
ajeer-232	194	1	while	while	SCONJ
ajeer-232	194	2	ncft	ncft	PROPN
ajeer-232	194	3	repudiates	repudiate	VERB
ajeer-232	194	4	the	the	DET
ajeer-232	194	5	proposition	proposition	NOUN
ajeer-232	194	6	of	of	ADP
ajeer-232	194	7	strategy	strategy	NOUN
ajeer-232	194	8	theory	theory	NOUN
ajeer-232	194	9	,	,	PUNCT
ajeer-232	194	10	their	their	PRON
ajeer-232	194	11	argument	argument	NOUN
ajeer-232	194	12	equally	equally	ADV
ajeer-232	194	13	differs	differ	VERB
ajeer-232	194	14	from	from	ADP
ajeer-232	194	15	the	the	DET
ajeer-232	194	16	classical	classical	ADJ
ajeer-232	194	17	theory	theory	NOUN
ajeer-232	194	18	(	(	PUNCT
ajeer-232	194	19	i.e.	i.e.	X
ajeer-232	194	20	markowitz	markowitz	NOUN
ajeer-232	194	21	)	)	PUNCT
ajeer-232	194	22	in	in	ADP
ajeer-232	194	23	this	this	DET
ajeer-232	194	24	respect	respect	NOUN
ajeer-232	194	25	.	.	PUNCT
ajeer-232	195	1	nevertheless	nevertheless	ADV
ajeer-232	195	2	,	,	PUNCT
ajeer-232	195	3	as	as	ADP
ajeer-232	195	4	bettis	bettis	NOUN
ajeer-232	195	5	(	(	PUNCT
ajeer-232	195	6	1983	1983	NUM
ajeer-232	195	7	)	)	PUNCT
ajeer-232	195	8	put	put	VERB
ajeer-232	195	9	it	it	PRON
ajeer-232	195	10	approproately	approproately	ADV
ajeer-232	195	11	:	:	PUNCT
ajeer-232	195	12	“	"	PUNCT
ajeer-232	195	13	to	to	PART
ajeer-232	195	14	alter	alter	VERB
ajeer-232	195	15	either	either	DET
ajeer-232	195	16	result	result	NOUN
ajeer-232	195	17	is	be	AUX
ajeer-232	195	18	to	to	PART
ajeer-232	195	19	disrupt	disrupt	VERB
ajeer-232	195	20	significantly	significantly	ADV
ajeer-232	195	21	the	the	DET
ajeer-232	195	22	logical	logical	ADJ
ajeer-232	195	23	structure	structure	NOUN
ajeer-232	195	24	of	of	ADP
ajeer-232	195	25	the	the	DET
ajeer-232	195	26	underlying	underlie	VERB
ajeer-232	195	27	discipline	discipline	NOUN
ajeer-232	195	28	”	"	PUNCT
ajeer-232	195	29	.	.	PUNCT
ajeer-232	196	1	but	but	CCONJ
ajeer-232	196	2	then	then	ADV
ajeer-232	196	3	,	,	PUNCT
ajeer-232	196	4	how	how	SCONJ
ajeer-232	196	5	can	can	AUX
ajeer-232	196	6	an	an	DET
ajeer-232	196	7	absolute	absolute	ADJ
ajeer-232	196	8	interpretation	interpretation	NOUN
ajeer-232	196	9	be	be	AUX
ajeer-232	196	10	made	make	VERB
ajeer-232	196	11	to	to	PART
ajeer-232	196	12	justify	justify	VERB
ajeer-232	196	13	the	the	DET
ajeer-232	196	14	difference	difference	NOUN
ajeer-232	196	15	and	and	CCONJ
ajeer-232	196	16	possible	possible	ADJ
ajeer-232	196	17	to	to	PART
ajeer-232	196	18	show	show	VERB
ajeer-232	196	19	a	a	DET
ajeer-232	196	20	point	point	NOUN
ajeer-232	196	21	of	of	ADP
ajeer-232	196	22	convergence	convergence	NOUN
ajeer-232	196	23	?	?	PUNCT
ajeer-232	197	1	it	it	PRON
ajeer-232	197	2	is	be	AUX
ajeer-232	197	3	important	important	ADJ
ajeer-232	197	4	therefore	therefore	ADV
ajeer-232	197	5	to	to	PART
ajeer-232	197	6	seek	seek	VERB
ajeer-232	197	7	theoretical	theoretical	ADJ
ajeer-232	197	8	association	association	NOUN
ajeer-232	197	9	among	among	ADP
ajeer-232	197	10	the	the	DET
ajeer-232	197	11	schools	school	NOUN
ajeer-232	197	12	of	of	ADP
ajeer-232	197	13	thoughts	thought	NOUN
ajeer-232	197	14	,	,	PUNCT
ajeer-232	197	15	viz	viz	VERB
ajeer-232	197	16	the	the	DET
ajeer-232	197	17	classical	classical	ADJ
ajeer-232	197	18	finance	finance	NOUN
ajeer-232	197	19	theory	theory	NOUN
ajeer-232	197	20	,	,	PUNCT
ajeer-232	197	21	neo	neo	ADJ
ajeer-232	197	22	-	-	ADJ
ajeer-232	197	23	classical	classical	ADJ
ajeer-232	197	24	finance	finance	NOUN
ajeer-232	197	25	theory	theory	NOUN
ajeer-232	197	26	,	,	PUNCT
ajeer-232	197	27	and	and	CCONJ
ajeer-232	197	28	strategy	strategy	NOUN
ajeer-232	197	29	theory	theory	NOUN
ajeer-232	197	30	.	.	PUNCT
ajeer-232	198	1	our	our	PRON
ajeer-232	198	2	erm	erm	PROPN
ajeer-232	198	3	framework	framework	NOUN
ajeer-232	198	4	,	,	PUNCT
ajeer-232	198	5	hence	hence	ADV
ajeer-232	198	6	,	,	PUNCT
ajeer-232	198	7	endeavours	endeavour	VERB
ajeer-232	198	8	to	to	PART
ajeer-232	198	9	provide	provide	VERB
ajeer-232	198	10	such	such	ADJ
ajeer-232	198	11	linkage	linkage	NOUN
ajeer-232	198	12	having	having	AUX
ajeer-232	198	13	shown	show	VERB
ajeer-232	198	14	the	the	DET
ajeer-232	198	15	positive	positive	ADJ
ajeer-232	198	16	influence	influence	NOUN
ajeer-232	198	17	of	of	ADP
ajeer-232	198	18	erm	erm	PROPN
ajeer-232	198	19	on	on	ADP
ajeer-232	198	20	the	the	DET
ajeer-232	198	21	performance	performance	NOUN
ajeer-232	198	22	of	of	ADP
ajeer-232	198	23	banking	banking	NOUN
ajeer-232	198	24	in	in	ADP
ajeer-232	198	25	support	support	NOUN
ajeer-232	198	26	of	of	ADP
ajeer-232	198	27	the	the	DET
ajeer-232	198	28	ncft	ncft	NOUN
ajeer-232	198	29	.	.	PUNCT
ajeer-232	199	1	the	the	DET
ajeer-232	199	2	research	research	NOUN
ajeer-232	199	3	shows	show	VERB
ajeer-232	199	4	that	that	SCONJ
ajeer-232	199	5	such	such	ADJ
ajeer-232	199	6	impact	impact	NOUN
ajeer-232	199	7	results	result	VERB
ajeer-232	199	8	from	from	ADP
ajeer-232	199	9	the	the	DET
ajeer-232	199	10	government	government	NOUN
ajeer-232	199	11	effort	effort	NOUN
ajeer-232	199	12	in	in	ADP
ajeer-232	199	13	policy	policy	NOUN
ajeer-232	199	14	formulation	formulation	NOUN
ajeer-232	199	15	that	that	PRON
ajeer-232	199	16	supports	support	VERB
ajeer-232	199	17	erm	erm	PROPN
ajeer-232	199	18	.	.	PROPN
ajeer-232	200	1	again	again	ADV
ajeer-232	200	2	the	the	DET
ajeer-232	200	3	challenges	challenge	NOUN
ajeer-232	200	4	experienced	experience	VERB
ajeer-232	200	5	by	by	ADP
ajeer-232	200	6	industry	industry	NOUN
ajeer-232	200	7	participants	participant	NOUN
ajeer-232	200	8	validates	validate	VERB
ajeer-232	200	9	the	the	DET
ajeer-232	200	10	position	position	NOUN
ajeer-232	200	11	of	of	ADP
ajeer-232	200	12	the	the	DET
ajeer-232	200	13	classical	classical	ADJ
ajeer-232	200	14	theory	theory	NOUN
ajeer-232	200	15	.	.	PUNCT
ajeer-232	201	1	in	in	ADP
ajeer-232	201	2	view	view	NOUN
ajeer-232	201	3	of	of	ADP
ajeer-232	201	4	the	the	DET
ajeer-232	201	5	above	above	ADJ
ajeer-232	201	6	assertion	assertion	NOUN
ajeer-232	201	7	,	,	PUNCT
ajeer-232	201	8	the	the	DET
ajeer-232	201	9	study	study	NOUN
ajeer-232	201	10	recommended	recommend	VERB
ajeer-232	201	11	that	that	SCONJ
ajeer-232	201	12	:	:	PUNCT
ajeer-232	201	13	1	1	X
ajeer-232	201	14	.	.	X
ajeer-232	201	15	apex	apex	NOUN
ajeer-232	201	16	institution	institution	NOUN
ajeer-232	201	17	should	should	AUX
ajeer-232	201	18	come	come	VERB
ajeer-232	201	19	up	up	ADP
ajeer-232	201	20	with	with	ADP
ajeer-232	201	21	a	a	DET
ajeer-232	201	22	strategic	strategic	ADJ
ajeer-232	201	23	plan	plan	NOUN
ajeer-232	201	24	for	for	SCONJ
ajeer-232	201	25	banks	bank	NOUN
ajeer-232	201	26	to	to	PART
ajeer-232	201	27	help	help	VERB
ajeer-232	201	28	banks	bank	NOUN
ajeer-232	201	29	in	in	ADP
ajeer-232	201	30	the	the	DET
ajeer-232	201	31	implementation	implementation	NOUN
ajeer-232	201	32	of	of	ADP
ajeer-232	201	33	enterprise	enterprise	NOUN
ajeer-232	201	34	risk	risk	NOUN
ajeer-232	201	35	management	management	NOUN
ajeer-232	201	36	since	since	SCONJ
ajeer-232	201	37	enterprise	enterprise	NOUN
ajeer-232	201	38	risk	risk	NOUN
ajeer-232	201	39	management	management	NOUN
ajeer-232	201	40	framework	framework	NOUN
ajeer-232	201	41	has	have	AUX
ajeer-232	201	42	been	be	AUX
ajeer-232	201	43	adjudged	adjudge	VERB
ajeer-232	201	44	to	to	PART
ajeer-232	201	45	be	be	AUX
ajeer-232	201	46	the	the	DET
ajeer-232	201	47	industry	industry	NOUN
ajeer-232	201	48	best	good	ADJ
ajeer-232	201	49	practice	practice	NOUN
ajeer-232	201	50	in	in	ADP
ajeer-232	201	51	line	line	NOUN
ajeer-232	201	52	with	with	ADP
ajeer-232	201	53	basel	basel	PROPN
ajeer-232	201	54	iii	iii	PROPN
ajeer-232	201	55	accord	accord	NOUN
ajeer-232	201	56	.	.	PUNCT
ajeer-232	202	1	2	2	X
ajeer-232	202	2	.	.	X
ajeer-232	202	3	supervisory	supervisory	ADJ
ajeer-232	202	4	framework	framework	NOUN
ajeer-232	202	5	should	should	AUX
ajeer-232	202	6	be	be	AUX
ajeer-232	202	7	involved	involve	VERB
ajeer-232	202	8	in	in	ADP
ajeer-232	202	9	the	the	DET
ajeer-232	202	10	building	building	NOUN
ajeer-232	202	11	of	of	ADP
ajeer-232	202	12	enterprise	enterprise	NOUN
ajeer-232	202	13	wide	wide	ADJ
ajeer-232	202	14	risk	risk	NOUN
ajeer-232	202	15	management	management	NOUN
ajeer-232	202	16	implementation	implementation	NOUN
ajeer-232	202	17	by	by	ADP
ajeer-232	202	18	banks	bank	NOUN
ajeer-232	202	19	in	in	ADP
ajeer-232	202	20	order	order	NOUN
ajeer-232	202	21	to	to	PART
ajeer-232	202	22	reduce	reduce	VERB
ajeer-232	202	23	the	the	DET
ajeer-232	202	24	attendant	attendant	ADJ
ajeer-232	202	25	cost	cost	NOUN
ajeer-232	202	26	and	and	CCONJ
ajeer-232	202	27	encourage	encourage	VERB
ajeer-232	202	28	banks	bank	NOUN
ajeer-232	202	29	as	as	ADP
ajeer-232	202	30	a	a	DET
ajeer-232	202	31	measure	measure	NOUN
ajeer-232	202	32	to	to	PART
ajeer-232	202	33	forestall	forestall	VERB
ajeer-232	202	34	future	future	ADJ
ajeer-232	202	35	financial	financial	ADJ
ajeer-232	202	36	crisis	crisis	NOUN
ajeer-232	202	37	.	.	PUNCT
ajeer-232	203	1	3	3	X
ajeer-232	203	2	.	.	X
ajeer-232	203	3	finally	finally	ADV
ajeer-232	203	4	,	,	PUNCT
ajeer-232	203	5	the	the	DET
ajeer-232	203	6	directors	director	NOUN
ajeer-232	203	7	of	of	ADP
ajeer-232	203	8	banks	bank	NOUN
ajeer-232	203	9	and	and	CCONJ
ajeer-232	203	10	policy	policy	NOUN
ajeer-232	203	11	makers	maker	NOUN
ajeer-232	203	12	should	should	AUX
ajeer-232	203	13	be	be	AUX
ajeer-232	203	14	on	on	ADP
ajeer-232	203	15	the	the	DET
ajeer-232	203	16	forefront	forefront	NOUN
ajeer-232	203	17	of	of	ADP
ajeer-232	203	18	the	the	DET
ajeer-232	203	19	adoption	adoption	NOUN
ajeer-232	203	20	or	or	CCONJ
ajeer-232	203	21	erm	erm	VERB
ajeer-232	203	22	in	in	ADP
ajeer-232	203	23	order	order	NOUN
ajeer-232	203	24	to	to	PART
ajeer-232	203	25	strengthen	strengthen	VERB
ajeer-232	203	26	the	the	DET
ajeer-232	203	27	enforcement	enforcement	NOUN
ajeer-232	203	28	framework	framework	NOUN
ajeer-232	203	29	and	and	CCONJ
ajeer-232	203	30	strengthen	strengthen	VERB
ajeer-232	203	31	individual	individual	ADJ
ajeer-232	203	32	banks	bank	NOUN
ajeer-232	203	33	.	.	PUNCT
ajeer-232	204	1	references	reference	NOUN
ajeer-232	204	2	acharyya	acharyya	NOUN
ajeer-232	204	3	,	,	PUNCT
ajeer-232	204	4	m.	m.	NOUN
ajeer-232	204	5	,	,	PUNCT
ajeer-232	204	6	2009	2009	NUM
ajeer-232	204	7	.	.	PUNCT
ajeer-232	205	1	the	the	DET
ajeer-232	205	2	influence	influence	NOUN
ajeer-232	205	3	of	of	ADP
ajeer-232	205	4	enterprise	enterprise	NOUN
ajeer-232	205	5	risk	risk	NOUN
ajeer-232	205	6	management	management	NOUN
ajeer-232	205	7	on	on	ADP
ajeer-232	205	8	insurers	insurer	NOUN
ajeer-232	205	9	’	’	PART
ajeer-232	205	10	stock	stock	NOUN
ajeer-232	205	11	market	market	NOUN
ajeer-232	205	12	performance	performance	NOUN
ajeer-232	205	13	–	–	PUNCT
ajeer-232	205	14	an	an	DET
ajeer-232	205	15	event	event	NOUN
ajeer-232	205	16	analysis	analysis	NOUN
ajeer-232	205	17	.	.	PUNCT
ajeer-232	206	1	working	work	VERB
ajeer-232	206	2	paper	paper	NOUN
ajeer-232	206	3	for	for	ADP
ajeer-232	206	4	2009	2009	NUM
ajeer-232	206	5	erm	erm	PROPN
ajeer-232	206	6	symposium	symposium	PROPN
ajeer-232	206	7	.	.	PUNCT
ajeer-232	207	1	ajibo	ajibo	PROPN
ajeer-232	207	2	,	,	PUNCT
ajeer-232	207	3	k.i	k.i	PROPN
ajeer-232	207	4	.	.	PROPN
ajeer-232	207	5	,	,	PUNCT
ajeer-232	207	6	2015	2015	NUM
ajeer-232	207	7	.	.	PUNCT
ajeer-232	208	1	risk	risk	NOUN
ajeer-232	208	2	-	-	PUNCT
ajeer-232	208	3	based	base	VERB
ajeer-232	208	4	regulation	regulation	NOUN
ajeer-232	208	5	:	:	PUNCT
ajeer-232	208	6	the	the	DET
ajeer-232	208	7	future	future	NOUN
ajeer-232	208	8	of	of	ADP
ajeer-232	208	9	nigerian	nigerian	ADJ
ajeer-232	208	10	banking	banking	NOUN
ajeer-232	208	11	industry	industry	NOUN
ajeer-232	208	12	.	.	PUNCT
ajeer-232	209	1	international	international	ADJ
ajeer-232	209	2	journal	journal	PROPN
ajeer-232	209	3	of	of	ADP
ajeer-232	209	4	law	law	NOUN
ajeer-232	209	5	and	and	CCONJ
ajeer-232	209	6	management	management	NOUN
ajeer-232	209	7	,	,	PUNCT
ajeer-232	209	8	57(3	57(3	NUM
ajeer-232	209	9	):	):	PUNCT
ajeer-232	209	10	201216	201216	NUM
ajeer-232	209	11	.	.	PUNCT
ajeer-232	210	1	view	view	NOUN
ajeer-232	210	2	at	at	ADP
ajeer-232	210	3	google	google	PROPN
ajeer-232	210	4	scholar	scholar	NOUN
ajeer-232	210	5	allayannis	allayannis	NOUN
ajeer-232	210	6	,	,	PUNCT
ajeer-232	210	7	g.	g.	PROPN
ajeer-232	210	8	and	and	CCONJ
ajeer-232	210	9	j.	j.	PROPN
ajeer-232	210	10	weston	weston	PROPN
ajeer-232	210	11	,	,	PUNCT
ajeer-232	210	12	2001	2001	NUM
ajeer-232	210	13	.	.	PUNCT
ajeer-232	211	1	the	the	DET
ajeer-232	211	2	use	use	NOUN
ajeer-232	211	3	of	of	ADP
ajeer-232	211	4	foreign	foreign	ADJ
ajeer-232	211	5	currency	currency	NOUN
ajeer-232	211	6	derivatives	derivative	NOUN
ajeer-232	211	7	and	and	CCONJ
ajeer-232	211	8	firm	firm	ADJ
ajeer-232	211	9	market	market	NOUN
ajeer-232	211	10	value	value	NOUN
ajeer-232	211	11	.	.	PUNCT
ajeer-232	212	1	review	review	NOUN
ajeer-232	212	2	of	of	ADP
ajeer-232	212	3	financial	financial	ADJ
ajeer-232	212	4	studies	study	NOUN
ajeer-232	212	5	,	,	PUNCT
ajeer-232	212	6	14(1	14(1	NUM
ajeer-232	212	7	):	):	PUNCT
ajeer-232	212	8	243276	243276	NUM
ajeer-232	212	9	.	.	PUNCT
ajeer-232	213	1	view	view	NOUN
ajeer-232	213	2	at	at	ADP
ajeer-232	213	3	google	google	PROPN
ajeer-232	213	4	scholar	scholar	NOUN
ajeer-232	213	5	|	|	ADV
ajeer-232	213	6	view	view	NOUN
ajeer-232	213	7	at	at	ADP
ajeer-232	213	8	publisher	publisher	NOUN
ajeer-232	213	9	barnes	barne	NOUN
ajeer-232	213	10	,	,	PUNCT
ajeer-232	213	11	b.m	b.m	PROPN
ajeer-232	213	12	.	.	PROPN
ajeer-232	213	13	,	,	PUNCT
ajeer-232	213	14	2004	2004	NUM
ajeer-232	213	15	.	.	PUNCT
ajeer-232	214	1	cpa	cpa	PROPN
ajeer-232	214	2	review	review	NOUN
ajeer-232	214	3	audit	audit	NOUN
ajeer-232	214	4	.	.	PUNCT
ajeer-232	215	1	journal	journal	NOUN
ajeer-232	215	2	of	of	ADP
ajeer-232	215	3	accounting	accounting	NOUN
ajeer-232	215	4	,	,	PUNCT
ajeer-232	215	5	2(4	2(4	NUM
ajeer-232	215	6	):	):	PUNCT
ajeer-232	215	7	70	70	NUM
ajeer-232	215	8	–	–	SYM
ajeer-232	215	9	85	85	NUM
ajeer-232	215	10	.	.	PUNCT
ajeer-232	216	1	beasley	beasley	PROPN
ajeer-232	216	2	,	,	PUNCT
ajeer-232	216	3	m.	m.	NOUN
ajeer-232	216	4	,	,	PUNCT
ajeer-232	216	5	b.	b.	PROPN
ajeer-232	216	6	branson	branson	PROPN
ajeer-232	216	7	and	and	CCONJ
ajeer-232	216	8	b.	b.	PROPN
ajeer-232	216	9	hancock	hancock	PROPN
ajeer-232	216	10	,	,	PUNCT
ajeer-232	216	11	2010	2010	NUM
ajeer-232	216	12	.	.	PUNCT
ajeer-232	217	1	current	current	ADJ
ajeer-232	217	2	state	state	NOUN
ajeer-232	217	3	of	of	ADP
ajeer-232	217	4	enterprise	enterprise	NOUN
ajeer-232	217	5	risk	risk	NOUN
ajeer-232	217	6	oversight	oversight	NOUN
ajeer-232	217	7	and	and	CCONJ
ajeer-232	217	8	market	market	NOUN
ajeer-232	217	9	perceptions	perception	NOUN
ajeer-232	217	10	of	of	ADP
ajeer-232	217	11	coso	coso	PROPN
ajeer-232	217	12	’s	’s	PART
ajeer-232	217	13	erm	erm	PROPN
ajeer-232	217	14	framework	framework	NOUN
ajeer-232	217	15	in	in	ADP
ajeer-232	217	16	:	:	PUNCT
ajeer-232	217	17	coso	coso	NOUN
ajeer-232	217	18	thought	think	VERB
ajeer-232	217	19	leadership	leadership	NOUN
ajeer-232	217	20	in	in	ADP
ajeer-232	217	21	erm	erm	PROPN
ajeer-232	217	22	–	–	PUNCT
ajeer-232	217	23	coso	coso	PROPN
ajeer-232	217	24	’s	’s	PART
ajeer-232	217	25	2010	2010	NUM
ajeer-232	217	26	report	report	NOUN
ajeer-232	217	27	on	on	ADP
ajeer-232	217	28	erm	erm	PROPN
ajeer-232	217	29	.	.	PROPN
ajeer-232	217	30	beasley	beasley	PROPN
ajeer-232	217	31	,	,	PUNCT
ajeer-232	217	32	m.s	m.s	PROPN
ajeer-232	217	33	.	.	PROPN
ajeer-232	217	34	,	,	PUNCT
ajeer-232	217	35	r.	r.	PROPN
ajeer-232	217	36	clune	clune	PROPN
ajeer-232	217	37	and	and	CCONJ
ajeer-232	217	38	d.r	d.r	PROPN
ajeer-232	217	39	.	.	PROPN
ajeer-232	217	40	hermanson	hermanson	PROPN
ajeer-232	217	41	,	,	PUNCT
ajeer-232	217	42	2005	2005	NUM
ajeer-232	217	43	.	.	PUNCT
ajeer-232	218	1	enterprise	enterprise	NOUN
ajeer-232	218	2	risk	risk	NOUN
ajeer-232	218	3	management	management	NOUN
ajeer-232	218	4	:	:	PUNCT
ajeer-232	218	5	an	an	DET
ajeer-232	218	6	empirical	empirical	ADJ
ajeer-232	218	7	analysis	analysis	NOUN
ajeer-232	218	8	of	of	ADP
ajeer-232	218	9	factors	factor	NOUN
ajeer-232	218	10	associated	associate	VERB
ajeer-232	218	11	with	with	ADP
ajeer-232	218	12	the	the	DET
ajeer-232	218	13	extent	extent	NOUN
ajeer-232	218	14	of	of	ADP
ajeer-232	218	15	implementation	implementation	NOUN
ajeer-232	218	16	.	.	PUNCT
ajeer-232	219	1	journal	journal	NOUN
ajeer-232	219	2	of	of	ADP
ajeer-232	219	3	accounting	accounting	NOUN
ajeer-232	219	4	and	and	CCONJ
ajeer-232	219	5	public	public	ADJ
ajeer-232	219	6	policy	policy	NOUN
ajeer-232	219	7	,	,	PUNCT
ajeer-232	219	8	24(6	24(6	NUM
ajeer-232	219	9	):	):	PUNCT
ajeer-232	219	10	521–531	521–531	NUM
ajeer-232	219	11	.	.	PUNCT
ajeer-232	220	1	view	view	NOUN
ajeer-232	220	2	at	at	ADP
ajeer-232	220	3	google	google	PROPN
ajeer-232	220	4	scholar	scholar	NOUN
ajeer-232	220	5	|	|	ADV
ajeer-232	220	6	view	view	NOUN
ajeer-232	220	7	at	at	ADP
ajeer-232	220	8	publisher	publisher	NOUN
ajeer-232	220	9	bettis	bettis	PROPN
ajeer-232	220	10	,	,	PUNCT
ajeer-232	220	11	r.a	r.a	PROPN
ajeer-232	220	12	.	.	PROPN
ajeer-232	220	13	,	,	PUNCT
ajeer-232	220	14	1983	1983	NUM
ajeer-232	220	15	.	.	PUNCT
ajeer-232	221	1	modern	modern	ADJ
ajeer-232	221	2	financial	financial	ADJ
ajeer-232	221	3	theory	theory	NOUN
ajeer-232	221	4	,	,	PUNCT
ajeer-232	221	5	corporate	corporate	ADJ
ajeer-232	221	6	strategy	strategy	NOUN
ajeer-232	221	7	and	and	CCONJ
ajeer-232	221	8	public	public	ADJ
ajeer-232	221	9	policy	policy	NOUN
ajeer-232	221	10	:	:	PUNCT
ajeer-232	221	11	three	three	NUM
ajeer-232	221	12	conundrums	conundrum	NOUN
ajeer-232	221	13	.	.	PUNCT
ajeer-232	222	1	academy	academy	PROPN
ajeer-232	222	2	of	of	ADP
ajeer-232	222	3	management	management	PROPN
ajeer-232	222	4	review	review	PROPN
ajeer-232	222	5	,	,	PUNCT
ajeer-232	222	6	8(3	8(3	NUM
ajeer-232	222	7	):	):	PUNCT
ajeer-232	222	8	406	406	NUM
ajeer-232	222	9	-	-	SYM
ajeer-232	222	10	415	415	NUM
ajeer-232	222	11	.	.	PUNCT
ajeer-232	223	1	view	view	NOUN
ajeer-232	223	2	at	at	ADP
ajeer-232	223	3	google	google	PROPN
ajeer-232	223	4	scholar	scholar	NOUN
ajeer-232	223	5	|	|	ADV
ajeer-232	223	6	view	view	NOUN
ajeer-232	223	7	at	at	ADP
ajeer-232	223	8	publisher	publisher	NOUN
ajeer-232	223	9	dabari	dabari	PROPN
ajeer-232	223	10	,	,	PUNCT
ajeer-232	223	11	i.j	i.j	PROPN
ajeer-232	223	12	.	.	PROPN
ajeer-232	223	13	and	and	CCONJ
ajeer-232	223	14	s.	s.	PROPN
ajeer-232	223	15	saidin	saidin	PROPN
ajeer-232	223	16	,	,	PUNCT
ajeer-232	223	17	2015	2015	NUM
ajeer-232	223	18	.	.	PUNCT
ajeer-232	224	1	current	current	ADJ
ajeer-232	224	2	state	state	NOUN
ajeer-232	224	3	of	of	ADP
ajeer-232	224	4	enterprise	enterprise	NOUN
ajeer-232	224	5	risk	risk	NOUN
ajeer-232	224	6	management	management	NOUN
ajeer-232	224	7	practices	practice	NOUN
ajeer-232	224	8	in	in	ADP
ajeer-232	224	9	the	the	DET
ajeer-232	224	10	nigerian	nigerian	ADJ
ajeer-232	224	11	banking	banking	NOUN
ajeer-232	224	12	industry	industry	NOUN
ajeer-232	224	13	.	.	PUNCT
ajeer-232	225	1	iosr	iosr	ADJ
ajeer-232	225	2	journal	journal	PROPN
ajeer-232	225	3	of	of	ADP
ajeer-232	225	4	business	business	NOUN
ajeer-232	225	5	and	and	CCONJ
ajeer-232	225	6	managementver	managementver	ADV
ajeer-232	225	7	,	,	PUNCT
ajeer-232	225	8	17(6	17(6	NUM
ajeer-232	225	9	):	):	PUNCT
ajeer-232	225	10	2319	2319	NUM
ajeer-232	225	11	-	-	SYM
ajeer-232	225	12	7668	7668	NUM
ajeer-232	225	13	.	.	PUNCT
ajeer-232	226	1	view	view	NOUN
ajeer-232	226	2	at	at	ADP
ajeer-232	226	3	google	google	PROPN
ajeer-232	226	4	scholar	scholar	PROPN
ajeer-232	226	5	doherty	doherty	PROPN
ajeer-232	226	6	,	,	PUNCT
ajeer-232	226	7	n.a	n.a	PROPN
ajeer-232	226	8	.	.	PROPN
ajeer-232	226	9	,	,	PUNCT
ajeer-232	226	10	2000	2000	NUM
ajeer-232	226	11	.	.	PUNCT
ajeer-232	227	1	integrated	integrate	VERB
ajeer-232	227	2	risk	risk	NOUN
ajeer-232	227	3	management	management	NOUN
ajeer-232	227	4	.	.	PUNCT
ajeer-232	228	1	new	new	PROPN
ajeer-232	228	2	york	york	PROPN
ajeer-232	228	3	,	,	PUNCT
ajeer-232	228	4	new	new	PROPN
ajeer-232	228	5	jersey	jersey	PROPN
ajeer-232	228	6	:	:	PUNCT
ajeer-232	228	7	mcgraw	mcgraw	PROPN
ajeer-232	228	8	-	-	PUNCT
ajeer-232	228	9	hill	hill	PROPN
ajeer-232	228	10	,	,	PUNCT
ajeer-232	228	11	john	john	PROPN
ajeer-232	228	12	wiley	wiley	PROPN
ajeer-232	228	13	&	&	CCONJ
ajeer-232	228	14	sons	sons	PROPN
ajeer-232	228	15	inc	inc	PROPN
ajeer-232	228	16	.	.	PROPN
ajeer-232	228	17	donwa	donwa	PROPN
ajeer-232	228	18	,	,	PUNCT
ajeer-232	228	19	p.	p.	NOUN
ajeer-232	228	20	and	and	CCONJ
ajeer-232	228	21	a.o	a.o	PROPN
ajeer-232	228	22	.	.	PROPN
ajeer-232	228	23	garuba	garuba	PROPN
ajeer-232	228	24	,	,	PUNCT
ajeer-232	228	25	2011	2011	NUM
ajeer-232	228	26	.	.	PUNCT
ajeer-232	229	1	prevailing	prevail	VERB
ajeer-232	229	2	global	global	ADJ
ajeer-232	229	3	challenges	challenge	NOUN
ajeer-232	229	4	and	and	CCONJ
ajeer-232	229	5	the	the	DET
ajeer-232	229	6	accounting	accounting	NOUN
ajeer-232	229	7	profession	profession	NOUN
ajeer-232	229	8	.	.	PUNCT
ajeer-232	230	1	franklin	franklin	PROPN
ajeer-232	230	2	business	business	PROPN
ajeer-232	230	3	&	&	CCONJ
ajeer-232	230	4	law	law	PROPN
ajeer-232	230	5	journal	journal	NOUN
ajeer-232	230	6	,	,	PUNCT
ajeer-232	230	7	2	2	X
ajeer-232	230	8	.	.	X
ajeer-232	230	9	view	view	NOUN
ajeer-232	230	10	at	at	ADP
ajeer-232	230	11	google	google	PROPN
ajeer-232	230	12	scholar	scholar	NOUN
ajeer-232	230	13	ernst	ernst	PROPN
ajeer-232	230	14	,	,	PUNCT
ajeer-232	230	15	c.g	c.g	PROPN
ajeer-232	230	16	.	.	PROPN
ajeer-232	230	17	and	and	CCONJ
ajeer-232	230	18	young	young	ADJ
ajeer-232	230	19	,	,	PUNCT
ajeer-232	230	20	2010	2010	NUM
ajeer-232	230	21	.	.	PUNCT
ajeer-232	231	1	2001	2001	NUM
ajeer-232	231	2	.	.	PUNCT
ajeer-232	232	1	web	web	NOUN
ajeer-232	232	2	-	-	PUNCT
ajeer-232	232	3	based	base	VERB
ajeer-232	232	4	survey	survey	NOUN
ajeer-232	232	5	on	on	ADP
ajeer-232	232	6	electronic	electronic	ADJ
ajeer-232	232	7	public	public	ADJ
ajeer-232	232	8	services	service	NOUN
ajeer-232	232	9	.	.	PUNCT
ajeer-232	233	1	results	result	NOUN
ajeer-232	233	2	of	of	ADP
ajeer-232	233	3	the	the	DET
ajeer-232	233	4	first	first	ADJ
ajeer-232	233	5	measurement	measurement	NOUN
ajeer-232	233	6	:	:	PUNCT
ajeer-232	233	7	october	october	PROPN
ajeer-232	233	8	2010	2010	NUM
ajeer-232	233	9	.	.	PUNCT
ajeer-232	234	1	fadun	fadun	PROPN
ajeer-232	234	2	,	,	PUNCT
ajeer-232	234	3	o.s	o.s	PROPN
ajeer-232	234	4	.	.	PROPN
ajeer-232	234	5	,	,	PUNCT
ajeer-232	234	6	2013	2013	NUM
ajeer-232	234	7	.	.	PUNCT
ajeer-232	235	1	risk	risk	NOUN
ajeer-232	235	2	management	management	NOUN
ajeer-232	235	3	and	and	CCONJ
ajeer-232	235	4	risk	risk	NOUN
ajeer-232	235	5	management	management	NOUN
ajeer-232	235	6	failure	failure	NOUN
ajeer-232	235	7	:	:	PUNCT
ajeer-232	235	8	lessons	lesson	NOUN
ajeer-232	235	9	for	for	ADP
ajeer-232	235	10	business	business	NOUN
ajeer-232	235	11	enterprises	enterprise	NOUN
ajeer-232	235	12	.	.	PUNCT
ajeer-232	236	1	international	international	ADJ
ajeer-232	236	2	journal	journal	PROPN
ajeer-232	236	3	of	of	ADP
ajeer-232	236	4	academic	academic	ADJ
ajeer-232	236	5	research	research	NOUN
ajeer-232	236	6	in	in	ADP
ajeer-232	236	7	business	business	NOUN
ajeer-232	236	8	and	and	CCONJ
ajeer-232	236	9	social	social	ADJ
ajeer-232	236	10	sciences	science	NOUN
ajeer-232	236	11	,	,	PUNCT
ajeer-232	236	12	3(2	3(2	NUM
ajeer-232	236	13	):	):	PUNCT
ajeer-232	236	14	225	225	NUM
ajeer-232	236	15	-	-	SYM
ajeer-232	236	16	241	241	NUM
ajeer-232	236	17	.	.	PUNCT
ajeer-232	236	18	view	view	VERB
ajeer-232	236	19	at	at	ADP
ajeer-232	236	20	google	google	PROPN
ajeer-232	236	21	scholar	scholar	NOUN
ajeer-232	236	22	froot	froot	NOUN
ajeer-232	236	23	,	,	PUNCT
ajeer-232	236	24	k.a	k.a	PROPN
ajeer-232	236	25	.	.	PROPN
ajeer-232	236	26	,	,	PUNCT
ajeer-232	236	27	d.s	d.s	PROPN
ajeer-232	236	28	.	.	PROPN
ajeer-232	236	29	scharfstein	scharfstein	PROPN
ajeer-232	236	30	and	and	CCONJ
ajeer-232	236	31	j.c	j.c	PROPN
ajeer-232	236	32	.	.	PROPN
ajeer-232	236	33	stein	stein	PROPN
ajeer-232	236	34	,	,	PUNCT
ajeer-232	236	35	1993	1993	NUM
ajeer-232	236	36	.	.	PUNCT
ajeer-232	237	1	risk	risk	NOUN
ajeer-232	237	2	management	management	NOUN
ajeer-232	237	3	,	,	PUNCT
ajeer-232	237	4	coordinating	coordinate	VERB
ajeer-232	237	5	corporate	corporate	ADJ
ajeer-232	237	6	investment	investment	NOUN
ajeer-232	237	7	,	,	PUNCT
ajeer-232	237	8	and	and	CCONJ
ajeer-232	237	9	financing	financing	NOUN
ajeer-232	237	10	policies	policy	NOUN
ajeer-232	237	11	.	.	PUNCT
ajeer-232	238	1	journal	journal	PROPN
ajeer-232	238	2	of	of	ADP
ajeer-232	238	3	finance	finance	NOUN
ajeer-232	238	4	,	,	PUNCT
ajeer-232	238	5	48(5	48(5	NUM
ajeer-232	238	6	):	):	PUNCT
ajeer-232	238	7	1629	1629	NUM
ajeer-232	238	8	-	-	SYM
ajeer-232	238	9	1658	1658	NUM
ajeer-232	238	10	.	.	PUNCT
ajeer-232	239	1	view	view	NOUN
ajeer-232	239	2	at	at	ADP
ajeer-232	239	3	google	google	PROPN
ajeer-232	239	4	scholar	scholar	NOUN
ajeer-232	239	5	|	|	ADV
ajeer-232	239	6	view	view	NOUN
ajeer-232	239	7	at	at	ADP
ajeer-232	239	8	publisher	publisher	NOUN
ajeer-232	239	9	head	head	NOUN
ajeer-232	239	10	,	,	PUNCT
ajeer-232	239	11	g.l	g.l	PROPN
ajeer-232	239	12	.	.	PROPN
ajeer-232	239	13	,	,	PUNCT
ajeer-232	239	14	1978	1978	NUM
ajeer-232	239	15	.	.	PUNCT
ajeer-232	240	1	the	the	DET
ajeer-232	240	2	risk	risk	NOUN
ajeer-232	240	3	management	management	NOUN
ajeer-232	240	4	process	process	NOUN
ajeer-232	240	5	.	.	PUNCT
ajeer-232	241	1	new	new	PROPN
ajeer-232	241	2	york	york	PROPN
ajeer-232	241	3	:	:	PUNCT
ajeer-232	241	4	risk	risk	NOUN
ajeer-232	241	5	management	management	NOUN
ajeer-232	241	6	society	society	NOUN
ajeer-232	241	7	publishing	publishing	PROPN
ajeer-232	241	8	,	,	PUNCT
ajeer-232	241	9	inc	inc	PROPN
ajeer-232	241	10	.	.	PROPN
ajeer-232	242	1	hoyt	hoyt	PROPN
ajeer-232	242	2	,	,	PUNCT
ajeer-232	242	3	r.e	r.e	PROPN
ajeer-232	242	4	.	.	PROPN
ajeer-232	242	5	and	and	CCONJ
ajeer-232	242	6	a.p	a.p	PROPN
ajeer-232	242	7	.	.	PROPN
ajeer-232	242	8	liebenberg	liebenberg	PROPN
ajeer-232	242	9	,	,	PUNCT
ajeer-232	242	10	2011	2011	NUM
ajeer-232	242	11	.	.	PUNCT
ajeer-232	243	1	the	the	DET
ajeer-232	243	2	value	value	NOUN
ajeer-232	243	3	of	of	ADP
ajeer-232	243	4	enterprise	enterprise	NOUN
ajeer-232	243	5	risk	risk	NOUN
ajeer-232	243	6	management	management	NOUN
ajeer-232	243	7	.	.	PUNCT
ajeer-232	244	1	journal	journal	NOUN
ajeer-232	244	2	of	of	ADP
ajeer-232	244	3	risk	risk	NOUN
ajeer-232	244	4	and	and	CCONJ
ajeer-232	244	5	insurance	insurance	NOUN
ajeer-232	244	6	,	,	PUNCT
ajeer-232	244	7	78(4	78(4	NUM
ajeer-232	244	8	):	):	PUNCT
ajeer-232	244	9	795	795	NUM
ajeer-232	244	10	-	-	SYM
ajeer-232	244	11	822	822	NUM
ajeer-232	244	12	.	.	PUNCT
ajeer-232	245	1	view	view	NOUN
ajeer-232	245	2	at	at	ADP
ajeer-232	245	3	google	google	PROPN
ajeer-232	245	4	scholar	scholar	PROPN
ajeer-232	245	5	hubbard	hubbard	PROPN
ajeer-232	245	6	,	,	PUNCT
ajeer-232	245	7	g.	g.	PROPN
ajeer-232	245	8	,	,	PUNCT
ajeer-232	245	9	1998	1998	NUM
ajeer-232	245	10	.	.	PUNCT
ajeer-232	246	1	capital	capital	NOUN
ajeer-232	246	2	market	market	NOUN
ajeer-232	246	3	imperfections	imperfection	NOUN
ajeer-232	246	4	and	and	CCONJ
ajeer-232	246	5	investment	investment	NOUN
ajeer-232	246	6	.	.	PUNCT
ajeer-232	247	1	journal	journal	NOUN
ajeer-232	247	2	of	of	ADP
ajeer-232	247	3	economic	economic	ADJ
ajeer-232	247	4	literature	literature	NOUN
ajeer-232	247	5	,	,	PUNCT
ajeer-232	247	6	35	35	NUM
ajeer-232	247	7	:	:	SYM
ajeer-232	247	8	193	193	NUM
ajeer-232	247	9	-	-	SYM
ajeer-232	247	10	225	225	NUM
ajeer-232	247	11	.	.	PUNCT
ajeer-232	248	1	https://scholar.google.com/scholar?hl=en&q=risk-based%20regulation:%20the%20future%20of%20nigerian%20banking%20industry	https://scholar.google.com/scholar?hl=en&q=risk-based%20regulation:%20the%20future%20of%20nigerian%20banking%20industry	NOUN
ajeer-232	248	2	https://scholar.google.com/scholar?hl=en&q=the%20use%20of%20foreign%20currency%20derivatives%20and%20firm%20market%20value	https://scholar.google.com/scholar?hl=en&q=the%20use%20of%20foreign%20currency%20derivatives%20and%20firm%20market%20value	NOUN
ajeer-232	248	3	http://dx.doi.org/10.1093/rfs/14.1.243	http://dx.doi.org/10.1093/rfs/14.1.243	PROPN
ajeer-232	248	4	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20an%20empirical%20analysis%20of%20factors%20associated%20with%20the%20extent%20of%20implementation	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20an%20empirical%20analysis%20of%20factors%20associated%20with%20the%20extent%20of%20implementation	PROPN
ajeer-232	248	5	http://dx.doi.org/10.1016/j.jaccpubpol.2005.10.001	http://dx.doi.org/10.1016/j.jaccpubpol.2005.10.001	PROPN
ajeer-232	248	6	https://scholar.google.com/scholar?hl=en&q=modern%20financial%20theory,%20corporate%20strategy%20and%20public%20policy:%20three%20conundrums	https://scholar.google.com/scholar?hl=en&q=modern%20financial%20theory,%20corporate%20strategy%20and%20public%20policy:%20three%20conundrums	PROPN
ajeer-232	248	7	http://dx.doi.org/10.5465/amr.1983.4284379	http://dx.doi.org/10.5465/amr.1983.4284379	PROPN
ajeer-232	248	8	https://scholar.google.com/scholar?hl=en&q=current%20state%20of%20enterprise%20risk%20management%20practices%20in%20the%20nigerian%20banking%20industry	https://scholar.google.com/scholar?hl=en&q=current%20state%20of%20enterprise%20risk%20management%20practices%20in%20the%20nigerian%20banking%20industry	PROPN
ajeer-232	248	9	https://scholar.google.com/scholar?hl=en&q=prevailing%20global%20challenges%20and%20the%20accounting%20profession	https://scholar.google.com/scholar?hl=en&q=prevailing%20global%20challenges%20and%20the%20accounting%20profession	PROPN
ajeer-232	248	10	https://scholar.google.com/scholar?hl=en&q=prevailing%20global%20challenges%20and%20the%20accounting%20profession	https://scholar.google.com/scholar?hl=en&q=prevailing%20global%20challenges%20and%20the%20accounting%20profession	NOUN
ajeer-232	248	11	https://scholar.google.com/scholar?hl=en&q=risk%20management%20and%20risk%20management%20failure:%20lessons%20for%20business%20enterprises	https://scholar.google.com/scholar?hl=en&q=risk%20management%20and%20risk%20management%20failure:%20lessons%20for%20business%20enterprise	VERB
ajeer-232	248	12	https://scholar.google.com/scholar?hl=en&q=risk%20management,%20coordinating%20corporate%20investment,%20and%20financing%20policies	https://scholar.google.com/scholar?hl=en&q=risk%20management,%20coordinating%20corporate%20investment,%20and%20financing%20policie	NOUN
ajeer-232	248	13	http://dx.doi.org/10.1111/j.1540-6261.1993.tb05123.x	http://dx.doi.org/10.1111/j.1540-6261.1993.tb05123.x	ADP
ajeer-232	249	1	https://scholar.google.com/scholar?hl=en&q=the%20value%20of%20enterprise%20risk%20management	https://scholar.google.com/scholar?hl=en&q=the%20value%20of%20enterprise%20risk%20management	NOUN
ajeer-232	249	2	https://scholar.google.com/scholar?hl=en&q=the%20value%20of%20enterprise%20risk%20management	https://scholar.google.com/scholar?hl=en&q=the%20value%20of%20enterprise%20risk%20management	NOUN
ajeer-232	249	3	asian	asian	ADJ
ajeer-232	249	4	journal	journal	NOUN
ajeer-232	249	5	of	of	ADP
ajeer-232	249	6	economics	economic	NOUN
ajeer-232	249	7	and	and	CCONJ
ajeer-232	249	8	empirical	empirical	ADJ
ajeer-232	249	9	research	research	NOUN
ajeer-232	249	10	,	,	PUNCT
ajeer-232	249	11	2017	2017	NUM
ajeer-232	249	12	,	,	PUNCT
ajeer-232	249	13	4(2	4(2	NUM
ajeer-232	249	14	):	):	PUNCT
ajeer-232	249	15	68	68	NUM
ajeer-232	249	16	-	-	SYM
ajeer-232	249	17	74	74	NUM
ajeer-232	249	18	74	74	NUM
ajeer-232	249	19	jensen	jensen	PROPN
ajeer-232	249	20	,	,	PUNCT
ajeer-232	249	21	m.	m.	NOUN
ajeer-232	249	22	,	,	PUNCT
ajeer-232	249	23	1989	1989	NUM
ajeer-232	249	24	.	.	PUNCT
ajeer-232	250	1	active	active	ADJ
ajeer-232	250	2	investors	investor	NOUN
ajeer-232	250	3	,	,	PUNCT
ajeer-232	250	4	lbos	lbo	NOUN
ajeer-232	250	5	and	and	CCONJ
ajeer-232	250	6	the	the	DET
ajeer-232	250	7	privatization	privatization	NOUN
ajeer-232	250	8	of	of	ADP
ajeer-232	250	9	bankruptcy	bankruptcy	NOUN
ajeer-232	250	10	.	.	PUNCT
ajeer-232	251	1	journal	journal	PROPN
ajeer-232	251	2	of	of	ADP
ajeer-232	251	3	applied	apply	VERB
ajeer-232	251	4	corporate	corporate	ADJ
ajeer-232	251	5	finance	finance	NOUN
ajeer-232	251	6	,	,	PUNCT
ajeer-232	251	7	2	2	NUM
ajeer-232	251	8	:	:	SYM
ajeer-232	251	9	35	35	NUM
ajeer-232	251	10	-	-	SYM
ajeer-232	251	11	44	44	NUM
ajeer-232	251	12	.	.	PUNCT
ajeer-232	252	1	kerlinger	kerlinger	PROPN
ajeer-232	252	2	,	,	PUNCT
ajeer-232	252	3	f.n	f.n	PROPN
ajeer-232	252	4	.	.	PROPN
ajeer-232	252	5	,	,	PUNCT
ajeer-232	252	6	1973	1973	NUM
ajeer-232	252	7	.	.	PUNCT
ajeer-232	253	1	foundation	foundation	NOUN
ajeer-232	253	2	of	of	ADP
ajeer-232	253	3	behavioural	behavioural	ADJ
ajeer-232	253	4	research	research	NOUN
ajeer-232	253	5	.	.	PUNCT
ajeer-232	254	1	new	new	PROPN
ajeer-232	254	2	york	york	PROPN
ajeer-232	254	3	:	:	PUNCT
ajeer-232	254	4	holt	holt	PROPN
ajeer-232	254	5	.	.	PUNCT
ajeer-232	255	1	rinehand	rinehand	NOUN
ajeer-232	255	2	and	and	CCONJ
ajeer-232	255	3	hinston	hinston	PROPN
ajeer-232	255	4	.	.	PUNCT
ajeer-232	256	1	kerstin	kerstin	PROPN
ajeer-232	256	2	,	,	PUNCT
ajeer-232	256	3	d.	d.	PROPN
ajeer-232	256	4	,	,	PUNCT
ajeer-232	256	5	o.	o.	PROPN
ajeer-232	256	6	simone	simone	PROPN
ajeer-232	256	7	and	and	CCONJ
ajeer-232	256	8	z.	z.	PROPN
ajeer-232	256	9	nicole	nicole	PROPN
ajeer-232	256	10	,	,	PUNCT
ajeer-232	256	11	2014	2014	NUM
ajeer-232	256	12	.	.	PUNCT
ajeer-232	257	1	challenges	challenge	NOUN
ajeer-232	257	2	in	in	ADP
ajeer-232	257	3	implementing	implement	VERB
ajeer-232	257	4	enterprise	enterprise	NOUN
ajeer-232	257	5	risk	risk	NOUN
ajeer-232	257	6	management	management	NOUN
ajeer-232	257	7	.	.	PUNCT
ajeer-232	258	1	acrn	acrn	PROPN
ajeer-232	258	2	journal	journal	PROPN
ajeer-232	258	3	of	of	ADP
ajeer-232	258	4	finance	finance	NOUN
ajeer-232	258	5	and	and	CCONJ
ajeer-232	258	6	risk	risk	NOUN
ajeer-232	258	7	perspectives	perspective	NOUN
ajeer-232	258	8	,	,	PUNCT
ajeer-232	258	9	3(3	3(3	NUM
ajeer-232	258	10	):	):	PUNCT
ajeer-232	258	11	1	1	NUM
ajeer-232	258	12	-	-	SYM
ajeer-232	258	13	14	14	NUM
ajeer-232	258	14	.	.	PUNCT
ajeer-232	259	1	view	view	NOUN
ajeer-232	259	2	at	at	ADP
ajeer-232	259	3	google	google	PROPN
ajeer-232	259	4	scholar	scholar	PROPN
ajeer-232	259	5	klimczak	klimczak	NOUN
ajeer-232	259	6	,	,	PUNCT
ajeer-232	259	7	k.m	k.m	PROPN
ajeer-232	259	8	.	.	PROPN
ajeer-232	259	9	,	,	PUNCT
ajeer-232	259	10	2007	2007	NUM
ajeer-232	259	11	.	.	PUNCT
ajeer-232	260	1	risk	risk	NOUN
ajeer-232	260	2	management	management	NOUN
ajeer-232	260	3	theory	theory	NOUN
ajeer-232	260	4	:	:	PUNCT
ajeer-232	260	5	a	a	DET
ajeer-232	260	6	comprehensive	comprehensive	ADJ
ajeer-232	260	7	empirical	empirical	ADJ
ajeer-232	260	8	assessment	assessment	NOUN
ajeer-232	260	9	.	.	PUNCT
ajeer-232	261	1	munich	munich	PROPN
ajeer-232	261	2	personal	personal	PROPN
ajeer-232	261	3	repec	repec	PROPN
ajeer-232	261	4	archive	archive	PROPN
ajeer-232	261	5	,	,	PUNCT
ajeer-232	261	6	4241	4241	NUM
ajeer-232	261	7	.	.	PUNCT
ajeer-232	262	1	reteieved	reteieve	VERB
ajeer-232	262	2	from	from	ADP
ajeer-232	262	3	http://mpra.ub.uni-muenchen.de/4241/.	http://mpra.ub.uni-muenchen.de/4241/.	PROPN
ajeer-232	262	4	kolapo	kolapo	PROPN
ajeer-232	262	5	,	,	PUNCT
ajeer-232	262	6	t.f	t.f	PROPN
ajeer-232	262	7	.	.	PROPN
ajeer-232	262	8	,	,	PUNCT
ajeer-232	262	9	r.k	r.k	PROPN
ajeer-232	262	10	.	.	PROPN
ajeer-232	262	11	ayeni	ayeni	PROPN
ajeer-232	262	12	and	and	CCONJ
ajeer-232	262	13	m.o	m.o	PROPN
ajeer-232	262	14	.	.	PROPN
ajeer-232	262	15	oke	oke	PROPN
ajeer-232	262	16	,	,	PUNCT
ajeer-232	262	17	2012	2012	NUM
ajeer-232	262	18	.	.	PUNCT
ajeer-232	263	1	credit	credit	NOUN
ajeer-232	263	2	risk	risk	NOUN
ajeer-232	263	3	and	and	CCONJ
ajeer-232	263	4	commercial	commercial	ADJ
ajeer-232	263	5	banks	bank	NOUN
ajeer-232	263	6	’	'	PUNCT
ajeer-232	263	7	performance	performance	NOUN
ajeer-232	263	8	in	in	ADP
ajeer-232	263	9	nigeria	nigeria	PROPN
ajeer-232	263	10	:	:	PUNCT
ajeer-232	263	11	a	a	DET
ajeer-232	263	12	panel	panel	NOUN
ajeer-232	263	13	model	model	NOUN
ajeer-232	263	14	approach	approach	NOUN
ajeer-232	263	15	.	.	PUNCT
ajeer-232	264	1	australian	australian	ADJ
ajeer-232	264	2	journal	journal	NOUN
ajeer-232	264	3	of	of	ADP
ajeer-232	264	4	business	business	NOUN
ajeer-232	264	5	and	and	CCONJ
ajeer-232	264	6	management	management	NOUN
ajeer-232	264	7	research	research	NOUN
ajeer-232	264	8	,	,	PUNCT
ajeer-232	264	9	2(2	2(2	NUM
ajeer-232	264	10	):	):	PUNCT
ajeer-232	264	11	31	31	NUM
ajeer-232	264	12	-	-	SYM
ajeer-232	264	13	38	38	NUM
ajeer-232	264	14	.	.	PUNCT
ajeer-232	265	1	view	view	NOUN
ajeer-232	265	2	at	at	ADP
ajeer-232	265	3	google	google	PROPN
ajeer-232	265	4	scholar	scholar	PROPN
ajeer-232	265	5	koontz	koontz	PROPN
ajeer-232	265	6	,	,	PUNCT
ajeer-232	265	7	h.	h.	PROPN
ajeer-232	265	8	and	and	CCONJ
ajeer-232	265	9	r.w	r.w	PROPN
ajeer-232	265	10	.	.	PROPN
ajeer-232	265	11	bradspies	bradspie	NOUN
ajeer-232	265	12	,	,	PUNCT
ajeer-232	265	13	2002	2002	NUM
ajeer-232	265	14	.	.	PUNCT
ajeer-232	266	1	managing	manage	VERB
ajeer-232	266	2	through	through	ADP
ajeer-232	266	3	feed	feed	NOUN
ajeer-232	266	4	forward	forward	ADV
ajeer-232	266	5	control	control	NOUN
ajeer-232	266	6	.	.	PUNCT
ajeer-232	267	1	business	business	NOUN
ajeer-232	267	2	horizons	horizon	NOUN
ajeer-232	267	3	,	,	PUNCT
ajeer-232	267	4	2(1	2(1	NUM
ajeer-232	267	5	):	):	PUNCT
ajeer-232	267	6	25	25	NUM
ajeer-232	267	7	-	-	SYM
ajeer-232	267	8	36	36	NUM
ajeer-232	267	9	.	.	PUNCT
ajeer-232	268	1	lai	lai	PROPN
ajeer-232	268	2	,	,	PUNCT
ajeer-232	268	3	f.w	f.w	PROPN
ajeer-232	268	4	.	.	PROPN
ajeer-232	268	5	,	,	PUNCT
ajeer-232	268	6	a.a	a.a	PROPN
ajeer-232	268	7	.	.	PROPN
ajeer-232	268	8	azizan	azizan	PROPN
ajeer-232	268	9	and	and	CCONJ
ajeer-232	268	10	m.f	m.f	PROPN
ajeer-232	268	11	.	.	PROPN
ajeer-232	268	12	samad	samad	PROPN
ajeer-232	268	13	,	,	PUNCT
ajeer-232	268	14	2011	2011	NUM
ajeer-232	268	15	.	.	PUNCT
ajeer-232	269	1	multifactor	multifactor	NOUN
ajeer-232	269	2	model	model	NOUN
ajeer-232	269	3	of	of	ADP
ajeer-232	269	4	risk	risk	NOUN
ajeer-232	269	5	and	and	CCONJ
ajeer-232	269	6	return	return	VERB
ajeer-232	269	7	through	through	ADP
ajeer-232	269	8	enterprise	enterprise	NOUN
ajeer-232	269	9	risk	risk	NOUN
ajeer-232	269	10	management	management	NOUN
ajeer-232	269	11	framework	framework	NOUN
ajeer-232	269	12	,	,	PUNCT
ajeer-232	269	13	ipedr	ipedr	NOUN
ajeer-232	269	14	.12	.12	NUM
ajeer-232	269	15	.	.	PUNCT
ajeer-232	270	1	lai	lai	PROPN
ajeer-232	270	2	,	,	PUNCT
ajeer-232	270	3	f.w	f.w	PROPN
ajeer-232	270	4	.	.	PROPN
ajeer-232	270	5	,	,	PUNCT
ajeer-232	270	6	a.a	a.a	PROPN
ajeer-232	270	7	.	.	PROPN
ajeer-232	270	8	azizan	azizan	PROPN
ajeer-232	270	9	and	and	CCONJ
ajeer-232	270	10	m.f	m.f	PROPN
ajeer-232	270	11	.	.	PROPN
ajeer-232	270	12	samad	samad	PROPN
ajeer-232	270	13	,	,	PUNCT
ajeer-232	270	14	2011	2011	NUM
ajeer-232	270	15	.	.	PUNCT
ajeer-232	271	1	a	a	DET
ajeer-232	271	2	strategic	strategic	ADJ
ajeer-232	271	3	framework	framework	NOUN
ajeer-232	271	4	for	for	ADP
ajeer-232	271	5	value	value	NOUN
ajeer-232	271	6	enhancing	enhance	VERB
ajeer-232	271	7	enterprise	enterprise	NOUN
ajeer-232	271	8	risk	risk	NOUN
ajeer-232	271	9	management	management	NOUN
ajeer-232	271	10	.	.	PUNCT
ajeer-232	272	1	journal	journal	PROPN
ajeer-232	272	2	of	of	ADP
ajeer-232	272	3	global	global	ADJ
ajeer-232	272	4	business	business	NOUN
ajeer-232	272	5	and	and	CCONJ
ajeer-232	272	6	economics	economic	NOUN
ajeer-232	272	7	,	,	PUNCT
ajeer-232	272	8	2(1	2(1	NUM
ajeer-232	272	9	):	):	PUNCT
ajeer-232	272	10	23	23	NUM
ajeer-232	272	11	-	-	SYM
ajeer-232	272	12	47	47	NUM
ajeer-232	272	13	.	.	PUNCT
ajeer-232	273	1	liebenberg	liebenberg	PROPN
ajeer-232	273	2	,	,	PUNCT
ajeer-232	273	3	a.p	a.p	PROPN
ajeer-232	273	4	.	.	PROPN
ajeer-232	273	5	and	and	CCONJ
ajeer-232	273	6	r.e	r.e	PROPN
ajeer-232	273	7	.	.	PROPN
ajeer-232	273	8	hoyt	hoyt	PROPN
ajeer-232	273	9	,	,	PUNCT
ajeer-232	273	10	2003	2003	NUM
ajeer-232	273	11	.	.	PUNCT
ajeer-232	274	1	the	the	DET
ajeer-232	274	2	determinants	determinant	NOUN
ajeer-232	274	3	of	of	ADP
ajeer-232	274	4	enterprise	enterprise	NOUN
ajeer-232	274	5	risk	risk	NOUN
ajeer-232	274	6	management	management	NOUN
ajeer-232	274	7	:	:	PUNCT
ajeer-232	274	8	evidence	evidence	NOUN
ajeer-232	274	9	from	from	ADP
ajeer-232	274	10	the	the	DET
ajeer-232	274	11	appointment	appointment	NOUN
ajeer-232	274	12	of	of	ADP
ajeer-232	274	13	chief	chief	ADJ
ajeer-232	274	14	risk	risk	NOUN
ajeer-232	274	15	officers	officer	NOUN
ajeer-232	274	16	.	.	PUNCT
ajeer-232	275	1	risk	risk	NOUN
ajeer-232	275	2	management	management	NOUN
ajeer-232	275	3	and	and	CCONJ
ajeer-232	275	4	insurance	insurance	NOUN
ajeer-232	275	5	review	review	NOUN
ajeer-232	275	6	,	,	PUNCT
ajeer-232	275	7	6(1	6(1	NUM
ajeer-232	275	8	):	):	PUNCT
ajeer-232	275	9	37	37	NUM
ajeer-232	275	10	-	-	SYM
ajeer-232	275	11	52	52	NUM
ajeer-232	275	12	.	.	PUNCT
ajeer-232	276	1	view	view	NOUN
ajeer-232	276	2	at	at	ADP
ajeer-232	276	3	google	google	PROPN
ajeer-232	276	4	scholar	scholar	NOUN
ajeer-232	276	5	|	|	ADV
ajeer-232	276	6	view	view	NOUN
ajeer-232	276	7	at	at	ADP
ajeer-232	276	8	publisher	publisher	PROPN
ajeer-232	276	9	markowitz	markowitz	PROPN
ajeer-232	276	10	,	,	PUNCT
ajeer-232	276	11	h.	h.	PROPN
ajeer-232	276	12	,	,	PUNCT
ajeer-232	276	13	1952	1952	NUM
ajeer-232	276	14	.	.	PUNCT
ajeer-232	277	1	portfolio	portfolio	NOUN
ajeer-232	277	2	selection	selection	NOUN
ajeer-232	277	3	.	.	PUNCT
ajeer-232	278	1	journal	journal	PROPN
ajeer-232	278	2	of	of	ADP
ajeer-232	278	3	finance	finance	NOUN
ajeer-232	278	4	,	,	PUNCT
ajeer-232	278	5	7(1	7(1	NUM
ajeer-232	278	6	):	):	PUNCT
ajeer-232	278	7	77	77	NUM
ajeer-232	278	8	-	-	SYM
ajeer-232	278	9	91	91	NUM
ajeer-232	278	10	.	.	PUNCT
ajeer-232	279	1	view	view	NOUN
ajeer-232	279	2	at	at	ADP
ajeer-232	279	3	google	google	PROPN
ajeer-232	279	4	scholar	scholar	NOUN
ajeer-232	279	5	mayers	mayer	NOUN
ajeer-232	279	6	,	,	PUNCT
ajeer-232	279	7	d.	d.	PROPN
ajeer-232	279	8	and	and	CCONJ
ajeer-232	279	9	c.w	c.w	PROPN
ajeer-232	279	10	.	.	PROPN
ajeer-232	279	11	smith	smith	PROPN
ajeer-232	279	12	,	,	PUNCT
ajeer-232	279	13	1982	1982	NUM
ajeer-232	279	14	.	.	PUNCT
ajeer-232	280	1	on	on	ADP
ajeer-232	280	2	the	the	DET
ajeer-232	280	3	corporate	corporate	ADJ
ajeer-232	280	4	demand	demand	NOUN
ajeer-232	280	5	for	for	ADP
ajeer-232	280	6	insurance	insurance	NOUN
ajeer-232	280	7	.	.	PUNCT
ajeer-232	281	1	journal	journal	NOUN
ajeer-232	281	2	of	of	ADP
ajeer-232	281	3	business	business	NOUN
ajeer-232	281	4	,	,	PUNCT
ajeer-232	281	5	55	55	NUM
ajeer-232	281	6	:	:	SYM
ajeer-232	281	7	190–205	190–205	NUM
ajeer-232	281	8	.	.	PUNCT
ajeer-232	282	1	myers	myers	PROPN
ajeer-232	282	2	,	,	PUNCT
ajeer-232	282	3	s.c	s.c	PROPN
ajeer-232	282	4	.	.	PROPN
ajeer-232	282	5	,	,	PUNCT
ajeer-232	282	6	1984	1984	NUM
ajeer-232	282	7	.	.	PUNCT
ajeer-232	283	1	the	the	DET
ajeer-232	283	2	capital	capital	NOUN
ajeer-232	283	3	structure	structure	NOUN
ajeer-232	283	4	puzzle	puzzle	NOUN
ajeer-232	283	5	.	.	PUNCT
ajeer-232	284	1	journal	journal	NOUN
ajeer-232	284	2	of	of	ADP
ajeer-232	284	3	finance	finance	NOUN
ajeer-232	284	4	,	,	PUNCT
ajeer-232	284	5	39(3	39(3	NUM
ajeer-232	284	6	):	):	PUNCT
ajeer-232	284	7	574	574	NUM
ajeer-232	284	8	-	-	SYM
ajeer-232	284	9	592	592	NUM
ajeer-232	284	10	.	.	PUNCT
ajeer-232	285	1	view	view	NOUN
ajeer-232	285	2	at	at	ADP
ajeer-232	285	3	google	google	PROPN
ajeer-232	285	4	scholar	scholar	NOUN
ajeer-232	285	5	|	|	ADV
ajeer-232	285	6	view	view	NOUN
ajeer-232	285	7	at	at	ADP
ajeer-232	285	8	publisher	publisher	NOUN
ajeer-232	285	9	nance	nance	NOUN
ajeer-232	285	10	,	,	PUNCT
ajeer-232	285	11	d.r	d.r	PROPN
ajeer-232	285	12	.	.	PROPN
ajeer-232	285	13	,	,	PUNCT
ajeer-232	285	14	c.w	c.w	PROPN
ajeer-232	285	15	.	.	PROPN
ajeer-232	285	16	smith	smith	PROPN
ajeer-232	285	17	and	and	CCONJ
ajeer-232	285	18	c.w	c.w	PROPN
ajeer-232	285	19	.	.	PROPN
ajeer-232	285	20	smithson	smithson	PROPN
ajeer-232	285	21	,	,	PUNCT
ajeer-232	285	22	1993	1993	NUM
ajeer-232	285	23	.	.	PUNCT
ajeer-232	286	1	on	on	ADP
ajeer-232	286	2	the	the	DET
ajeer-232	286	3	determinants	determinant	NOUN
ajeer-232	286	4	of	of	ADP
ajeer-232	286	5	corporate	corporate	ADJ
ajeer-232	286	6	hedging	hedging	NOUN
ajeer-232	286	7	.	.	PUNCT
ajeer-232	287	1	journal	journal	PROPN
ajeer-232	287	2	of	of	ADP
ajeer-232	287	3	finance	finance	NOUN
ajeer-232	287	4	,	,	PUNCT
ajeer-232	287	5	48(1	48(1	NOUN
ajeer-232	287	6	):	):	PUNCT
ajeer-232	287	7	267	267	NUM
ajeer-232	287	8	-	-	SYM
ajeer-232	287	9	284	284	NUM
ajeer-232	287	10	.	.	PUNCT
ajeer-232	288	1	view	view	NOUN
ajeer-232	288	2	at	at	ADP
ajeer-232	288	3	google	google	PROPN
ajeer-232	288	4	scholar	scholar	NOUN
ajeer-232	288	5	njogo	njogo	PROPN
ajeer-232	288	6	,	,	PUNCT
ajeer-232	288	7	b.o	b.o	PROPN
ajeer-232	288	8	.	.	PROPN
ajeer-232	288	9	,	,	PUNCT
ajeer-232	288	10	2012	2012	NUM
ajeer-232	288	11	.	.	PUNCT
ajeer-232	289	1	risk	risk	NOUN
ajeer-232	289	2	management	management	NOUN
ajeer-232	289	3	in	in	ADP
ajeer-232	289	4	the	the	DET
ajeer-232	289	5	nigerian	nigerian	ADJ
ajeer-232	289	6	banking	banking	NOUN
ajeer-232	289	7	industry	industry	NOUN
ajeer-232	289	8	.	.	PUNCT
ajeer-232	290	1	kuwait	kuwait	PROPN
ajeer-232	290	2	chapter	chapter	PROPN
ajeer-232	290	3	of	of	ADP
ajeer-232	290	4	arabian	arabian	ADJ
ajeer-232	290	5	journal	journal	PROPN
ajeer-232	290	6	of	of	ADP
ajeer-232	290	7	business	business	NOUN
ajeer-232	290	8	and	and	CCONJ
ajeer-232	290	9	management	management	NOUN
ajeer-232	290	10	review	review	NOUN
ajeer-232	290	11	,	,	PUNCT
ajeer-232	290	12	1(10	1(10	NUM
ajeer-232	290	13	):	):	PUNCT
ajeer-232	290	14	100	100	NUM
ajeer-232	290	15	-	-	SYM
ajeer-232	290	16	109	109	NUM
ajeer-232	290	17	.	.	PUNCT
ajeer-232	290	18	view	view	NOUN
ajeer-232	290	19	at	at	ADP
ajeer-232	290	20	google	google	PROPN
ajeer-232	290	21	scholar	scholar	NOUN
ajeer-232	290	22	nocco	nocco	PROPN
ajeer-232	290	23	,	,	PUNCT
ajeer-232	290	24	b.w	b.w	PROPN
ajeer-232	290	25	.	.	PROPN
ajeer-232	290	26	and	and	CCONJ
ajeer-232	290	27	r.m	r.m	PROPN
ajeer-232	290	28	.	.	PROPN
ajeer-232	290	29	stulz	stulz	PROPN
ajeer-232	290	30	,	,	PUNCT
ajeer-232	290	31	2006	2006	NUM
ajeer-232	290	32	.	.	PUNCT
ajeer-232	291	1	enterprise	enterprise	NOUN
ajeer-232	291	2	risk	risk	NOUN
ajeer-232	291	3	management	management	NOUN
ajeer-232	291	4	:	:	PUNCT
ajeer-232	291	5	theory	theory	NOUN
ajeer-232	291	6	and	and	CCONJ
ajeer-232	291	7	practice	practice	NOUN
ajeer-232	291	8	.	.	PUNCT
ajeer-232	292	1	journal	journal	NOUN
ajeer-232	292	2	of	of	ADP
ajeer-232	292	3	applied	apply	VERB
ajeer-232	292	4	finance	finance	NOUN
ajeer-232	292	5	,	,	PUNCT
ajeer-232	292	6	18(4	18(4	NUM
ajeer-232	292	7	):	):	PUNCT
ajeer-232	292	8	8	8	NUM
ajeer-232	292	9	-	-	SYM
ajeer-232	292	10	20	20	NUM
ajeer-232	292	11	.	.	PUNCT
ajeer-232	293	1	view	view	NOUN
ajeer-232	293	2	at	at	ADP
ajeer-232	293	3	google	google	PROPN
ajeer-232	293	4	scholar	scholar	NOUN
ajeer-232	293	5	ofek	ofek	NOUN
ajeer-232	293	6	,	,	PUNCT
ajeer-232	293	7	e.	e.	PROPN
ajeer-232	293	8	,	,	PUNCT
ajeer-232	293	9	1993	1993	NUM
ajeer-232	293	10	.	.	PUNCT
ajeer-232	294	1	capital	capital	NOUN
ajeer-232	294	2	structure	structure	NOUN
ajeer-232	294	3	and	and	CCONJ
ajeer-232	294	4	firm	firm	ADJ
ajeer-232	294	5	response	response	NOUN
ajeer-232	294	6	to	to	ADP
ajeer-232	294	7	poor	poor	ADJ
ajeer-232	294	8	performance	performance	NOUN
ajeer-232	294	9	:	:	PUNCT
ajeer-232	294	10	an	an	DET
ajeer-232	294	11	empirical	empirical	ADJ
ajeer-232	294	12	analysis	analysis	NOUN
ajeer-232	294	13	.	.	PUNCT
ajeer-232	295	1	journal	journal	NOUN
ajeer-232	295	2	of	of	ADP
ajeer-232	295	3	financial	financial	ADJ
ajeer-232	295	4	economics	economic	NOUN
ajeer-232	295	5	,	,	PUNCT
ajeer-232	295	6	34(1	34(1	NUM
ajeer-232	295	7	):	):	PUNCT
ajeer-232	295	8	3	3	NUM
ajeer-232	295	9	-	-	SYM
ajeer-232	295	10	30	30	NUM
ajeer-232	295	11	.	.	PUNCT
ajeer-232	296	1	view	view	NOUN
ajeer-232	296	2	at	at	ADP
ajeer-232	296	3	google	google	PROPN
ajeer-232	296	4	scholar	scholar	NOUN
ajeer-232	296	5	|	|	ADV
ajeer-232	296	6	view	view	NOUN
ajeer-232	296	7	at	at	ADP
ajeer-232	296	8	publisher	publisher	NOUN
ajeer-232	296	9	opler	opler	ADJ
ajeer-232	296	10	,	,	PUNCT
ajeer-232	296	11	t.	t.	PROPN
ajeer-232	296	12	and	and	CCONJ
ajeer-232	296	13	s.	s.	PROPN
ajeer-232	296	14	titman	titman	PROPN
ajeer-232	296	15	,	,	PUNCT
ajeer-232	296	16	1994	1994	NUM
ajeer-232	296	17	.	.	PUNCT
ajeer-232	297	1	financial	financial	ADJ
ajeer-232	297	2	distress	distress	NOUN
ajeer-232	297	3	and	and	CCONJ
ajeer-232	297	4	corporate	corporate	ADJ
ajeer-232	297	5	performance	performance	NOUN
ajeer-232	297	6	.	.	PUNCT
ajeer-232	298	1	journal	journal	NOUN
ajeer-232	298	2	of	of	ADP
ajeer-232	298	3	finance	finance	NOUN
ajeer-232	298	4	,	,	PUNCT
ajeer-232	298	5	49(3	49(3	PROPN
ajeer-232	298	6	):	):	PUNCT
ajeer-232	298	7	1015	1015	NUM
ajeer-232	298	8	-	-	SYM
ajeer-232	298	9	1040	1040	NUM
ajeer-232	298	10	.	.	PUNCT
ajeer-232	299	1	view	view	NOUN
ajeer-232	299	2	at	at	ADP
ajeer-232	299	3	google	google	PROPN
ajeer-232	299	4	scholar	scholar	NOUN
ajeer-232	299	5	|	|	ADV
ajeer-232	299	6	view	view	NOUN
ajeer-232	299	7	at	at	ADP
ajeer-232	299	8	publisher	publisher	NOUN
ajeer-232	299	9	owojori	owojori	PROPN
ajeer-232	299	10	,	,	PUNCT
ajeer-232	299	11	a.a	a.a	PROPN
ajeer-232	299	12	.	.	PROPN
ajeer-232	299	13	,	,	PUNCT
ajeer-232	299	14	i.r	i.r	PROPN
ajeer-232	299	15	.	.	PROPN
ajeer-232	299	16	akintoye	akintoye	PROPN
ajeer-232	299	17	and	and	CCONJ
ajeer-232	299	18	f.a	f.a	PROPN
ajeer-232	299	19	.	.	PROPN
ajeer-232	299	20	adidu	adidu	PROPN
ajeer-232	299	21	,	,	PUNCT
ajeer-232	299	22	2011	2011	NUM
ajeer-232	299	23	.	.	PUNCT
ajeer-232	300	1	the	the	DET
ajeer-232	300	2	challenge	challenge	NOUN
ajeer-232	300	3	of	of	ADP
ajeer-232	300	4	risk	risk	NOUN
ajeer-232	300	5	management	management	NOUN
ajeer-232	300	6	in	in	ADP
ajeer-232	300	7	nigerian	nigerian	ADJ
ajeer-232	300	8	banks	bank	NOUN
ajeer-232	300	9	in	in	ADP
ajeer-232	300	10	the	the	DET
ajeer-232	300	11	post	post	NOUN
ajeer-232	300	12	consolidation	consolidation	NOUN
ajeer-232	300	13	era	era	NOUN
ajeer-232	300	14	.	.	PUNCT
ajeer-232	301	1	journal	journal	NOUN
ajeer-232	301	2	of	of	ADP
ajeer-232	301	3	accounting	accounting	NOUN
ajeer-232	301	4	and	and	CCONJ
ajeer-232	301	5	taxation	taxation	NOUN
ajeer-232	301	6	,	,	PUNCT
ajeer-232	301	7	3(2	3(2	NUM
ajeer-232	301	8	):	):	PUNCT
ajeer-232	301	9	23	23	NUM
ajeer-232	301	10	-	-	SYM
ajeer-232	301	11	31	31	NUM
ajeer-232	301	12	.	.	PUNCT
ajeer-232	302	1	view	view	NOUN
ajeer-232	302	2	at	at	ADP
ajeer-232	302	3	google	google	PROPN
ajeer-232	302	4	scholar	scholar	NOUN
ajeer-232	302	5	ozor	ozor	PROPN
ajeer-232	302	6	,	,	PUNCT
ajeer-232	302	7	b.m	b.m	PROPN
ajeer-232	302	8	.	.	PROPN
ajeer-232	302	9	,	,	PUNCT
ajeer-232	302	10	2010	2010	NUM
ajeer-232	302	11	.	.	PUNCT
ajeer-232	303	1	introduction	introduction	NOUN
ajeer-232	303	2	to	to	ADP
ajeer-232	303	3	management	management	NOUN
ajeer-232	303	4	information	information	NOUN
ajeer-232	303	5	system	system	NOUN
ajeer-232	303	6	and	and	CCONJ
ajeer-232	303	7	computer	computer	NOUN
ajeer-232	303	8	based	base	VERB
ajeer-232	303	9	accounting	accounting	NOUN
ajeer-232	303	10	solutions	solution	NOUN
ajeer-232	303	11	.	.	PUNCT
ajeer-232	304	1	enugu	enugu	PROPN
ajeer-232	304	2	:	:	PUNCT
ajeer-232	304	3	immaculate	immaculate	VERB
ajeer-232	304	4	publications	publication	NOUN
ajeer-232	304	5	,	,	PUNCT
ajeer-232	304	6	ltd	ltd	PROPN
ajeer-232	304	7	.	.	PROPN
ajeer-232	304	8	phillips	phillips	PROPN
ajeer-232	304	9	,	,	PUNCT
ajeer-232	304	10	r.d	r.d	PROPN
ajeer-232	304	11	.	.	PROPN
ajeer-232	304	12	,	,	PUNCT
ajeer-232	304	13	j.d	j.d	PROPN
ajeer-232	304	14	.	.	PROPN
ajeer-232	304	15	cummins	cummin	NOUN
ajeer-232	304	16	and	and	CCONJ
ajeer-232	304	17	a.	a.	PROPN
ajeer-232	304	18	franklin	franklin	PROPN
ajeer-232	304	19	,	,	PUNCT
ajeer-232	304	20	1998	1998	NUM
ajeer-232	304	21	.	.	PUNCT
ajeer-232	305	1	financial	financial	ADJ
ajeer-232	305	2	pricing	pricing	NOUN
ajeer-232	305	3	of	of	ADP
ajeer-232	305	4	insurance	insurance	NOUN
ajeer-232	305	5	in	in	ADP
ajeer-232	305	6	the	the	DET
ajeer-232	305	7	multiple	multiple	ADJ
ajeer-232	305	8	line	line	NOUN
ajeer-232	305	9	insurance	insurance	NOUN
ajeer-232	305	10	company	company	NOUN
ajeer-232	305	11	.	.	PUNCT
ajeer-232	306	1	journal	journal	PROPN
ajeer-232	306	2	of	of	ADP
ajeer-232	306	3	risk	risk	NOUN
ajeer-232	306	4	and	and	CCONJ
ajeer-232	306	5	insurance	insurance	NOUN
ajeer-232	306	6	,	,	PUNCT
ajeer-232	306	7	65(4	65(4	NOUN
ajeer-232	306	8	):	):	PUNCT
ajeer-232	306	9	597	597	NUM
ajeer-232	306	10	-	-	SYM
ajeer-232	306	11	636	636	NUM
ajeer-232	306	12	.	.	PUNCT
ajeer-232	307	1	view	view	NOUN
ajeer-232	307	2	at	at	ADP
ajeer-232	307	3	google	google	PROPN
ajeer-232	307	4	scholar	scholar	NOUN
ajeer-232	307	5	|	|	ADV
ajeer-232	307	6	view	view	NOUN
ajeer-232	307	7	at	at	ADP
ajeer-232	307	8	publisher	publisher	NOUN
ajeer-232	307	9	pyle	pyle	PROPN
ajeer-232	307	10	,	,	PUNCT
ajeer-232	307	11	d.h	d.h	PROPN
ajeer-232	307	12	.	.	PROPN
ajeer-232	307	13	,	,	PUNCT
ajeer-232	307	14	1997	1997	NUM
ajeer-232	307	15	.	.	PUNCT
ajeer-232	308	1	risk	risk	NOUN
ajeer-232	308	2	management	management	NOUN
ajeer-232	308	3	theory	theory	NOUN
ajeer-232	308	4	.	.	PUNCT
ajeer-232	309	1	research	research	NOUN
ajeer-232	309	2	program	program	NOUN
ajeer-232	309	3	in	in	ADP
ajeer-232	309	4	finance	finance	NOUN
ajeer-232	309	5	working	working	NOUN
ajeer-232	309	6	paper	paper	NOUN
ajeer-232	309	7	rpf	rpf	NOUN
ajeer-232	309	8	272	272	NUM
ajeer-232	309	9	university	university	PROPN
ajeer-232	309	10	of	of	ADP
ajeer-232	309	11	california	california	PROPN
ajeer-232	309	12	beckeley	beckeley	PROPN
ajeer-232	309	13	.	.	PUNCT
ajeer-232	310	1	senior	senior	ADJ
ajeer-232	310	2	supervisors	supervisor	NOUN
ajeer-232	310	3	group	group	NOUN
ajeer-232	310	4	,	,	PUNCT
ajeer-232	310	5	2009	2009	NUM
ajeer-232	310	6	.	.	PUNCT
ajeer-232	311	1	risk	risk	NOUN
ajeer-232	311	2	management	management	NOUN
ajeer-232	311	3	lessons	lesson	NOUN
ajeer-232	311	4	from	from	ADP
ajeer-232	311	5	the	the	DET
ajeer-232	311	6	global	global	ADJ
ajeer-232	311	7	banking	banking	NOUN
ajeer-232	311	8	crisis	crisis	NOUN
ajeer-232	311	9	of	of	ADP
ajeer-232	311	10	2008	2008	NUM
ajeer-232	311	11	.	.	PUNCT
ajeer-232	312	1	reteieved	reteieve	VERB
ajeer-232	312	2	from	from	ADP
ajeer-232	312	3	https://www.sec.gov/news/press/2009/report102109.pdf	https://www.sec.gov/news/press/2009/report102109.pdf	PROPN
ajeer-232	312	4	.	.	PUNCT
ajeer-232	313	1	smith	smith	PROPN
ajeer-232	313	2	,	,	PUNCT
ajeer-232	313	3	c.w	c.w	PROPN
ajeer-232	313	4	.	.	PROPN
ajeer-232	313	5	and	and	CCONJ
ajeer-232	313	6	r.m	r.m	PROPN
ajeer-232	313	7	.	.	PROPN
ajeer-232	313	8	stulz	stulz	PROPN
ajeer-232	313	9	,	,	PUNCT
ajeer-232	313	10	1985	1985	NUM
ajeer-232	313	11	.	.	PUNCT
ajeer-232	314	1	the	the	DET
ajeer-232	314	2	determinants	determinant	NOUN
ajeer-232	314	3	of	of	ADP
ajeer-232	314	4	firms	firm	NOUN
ajeer-232	314	5	’	’	PART
ajeer-232	314	6	hedging	hedging	NOUN
ajeer-232	314	7	policies	policy	NOUN
ajeer-232	314	8	.	.	PUNCT
ajeer-232	315	1	journal	journal	NOUN
ajeer-232	315	2	of	of	ADP
ajeer-232	315	3	financial	financial	ADJ
ajeer-232	315	4	and	and	CCONJ
ajeer-232	315	5	quantitative	quantitative	ADJ
ajeer-232	315	6	analysis	analysis	NOUN
ajeer-232	315	7	,	,	PUNCT
ajeer-232	315	8	20(4	20(4	NOUN
ajeer-232	315	9	):	):	PUNCT
ajeer-232	315	10	391405	391405	NUM
ajeer-232	315	11	.	.	PUNCT
ajeer-232	316	1	view	view	NOUN
ajeer-232	316	2	at	at	ADP
ajeer-232	316	3	google	google	PROPN
ajeer-232	316	4	scholar	scholar	NOUN
ajeer-232	316	5	|	|	ADV
ajeer-232	316	6	view	view	NOUN
ajeer-232	316	7	at	at	ADP
ajeer-232	316	8	publisher	publisher	NOUN
ajeer-232	316	9	stulz	stulz	PROPN
ajeer-232	316	10	,	,	PUNCT
ajeer-232	316	11	r.	r.	PROPN
ajeer-232	316	12	,	,	PUNCT
ajeer-232	316	13	2004	2004	NUM
ajeer-232	316	14	.	.	PUNCT
ajeer-232	317	1	rethinking	rethink	VERB
ajeer-232	317	2	risk	risk	NOUN
ajeer-232	317	3	management	management	NOUN
ajeer-232	317	4	.	.	PUNCT
ajeer-232	318	1	journal	journal	PROPN
ajeer-232	318	2	of	of	ADP
ajeer-232	318	3	applied	apply	VERB
ajeer-232	318	4	corporate	corporate	ADJ
ajeer-232	318	5	finance	finance	NOUN
ajeer-232	318	6	,	,	PUNCT
ajeer-232	318	7	9(3	9(3	NUM
ajeer-232	318	8	):	):	PUNCT
ajeer-232	318	9	8	8	NUM
ajeer-232	318	10	–	–	SYM
ajeer-232	318	11	24	24	NUM
ajeer-232	318	12	.	.	PUNCT
ajeer-232	318	13	udoka	udoka	PROPN
ajeer-232	318	14	,	,	PUNCT
ajeer-232	318	15	c.o	c.o	PROPN
ajeer-232	318	16	.	.	PROPN
ajeer-232	318	17	,	,	PUNCT
ajeer-232	318	18	b.i	b.i	PROPN
ajeer-232	318	19	.	.	PROPN
ajeer-232	318	20	ibor	ibor	PROPN
ajeer-232	318	21	and	and	CCONJ
ajeer-232	318	22	r.a	r.a	PROPN
ajeer-232	318	23	.	.	PROPN
ajeer-232	318	24	anyingang	anyingang	PROPN
ajeer-232	318	25	,	,	PUNCT
ajeer-232	318	26	2014	2014	NUM
ajeer-232	318	27	.	.	PUNCT
ajeer-232	319	1	managing	manage	VERB
ajeer-232	319	2	foreign	foreign	ADJ
ajeer-232	319	3	exchange	exchange	NOUN
ajeer-232	319	4	rate	rate	NOUN
ajeer-232	319	5	risks	risk	NOUN
ajeer-232	319	6	in	in	ADP
ajeer-232	319	7	nigeria	nigeria	PROPN
ajeer-232	319	8	.	.	PUNCT
ajeer-232	320	1	euro	euro	NOUN
ajeer-232	320	2	-	-	PUNCT
ajeer-232	320	3	asian	asian	ADJ
ajeer-232	320	4	journal	journal	NOUN
ajeer-232	320	5	of	of	ADP
ajeer-232	320	6	economics	economic	NOUN
ajeer-232	320	7	and	and	CCONJ
ajeer-232	320	8	finance	finance	NOUN
ajeer-232	320	9	,	,	PUNCT
ajeer-232	320	10	2(4	2(4	NUM
ajeer-232	320	11	):	):	PUNCT
ajeer-232	320	12	306	306	NUM
ajeer-232	320	13	-	-	SYM
ajeer-232	320	14	315	315	NUM
ajeer-232	320	15	.	.	PUNCT
ajeer-232	321	1	wruck	wruck	VERB
ajeer-232	321	2	,	,	PUNCT
ajeer-232	321	3	k.	k.	PROPN
ajeer-232	321	4	,	,	PUNCT
ajeer-232	321	5	1990	1990	NUM
ajeer-232	321	6	.	.	PUNCT
ajeer-232	322	1	financial	financial	ADJ
ajeer-232	322	2	distress	distress	NOUN
ajeer-232	322	3	,	,	PUNCT
ajeer-232	322	4	reorganization	reorganization	NOUN
ajeer-232	322	5	,	,	PUNCT
ajeer-232	322	6	and	and	CCONJ
ajeer-232	322	7	organizational	organizational	ADJ
ajeer-232	322	8	efficiency	efficiency	NOUN
ajeer-232	322	9	.	.	PUNCT
ajeer-232	323	1	journal	journal	NOUN
ajeer-232	323	2	of	of	ADP
ajeer-232	323	3	financial	financial	ADJ
ajeer-232	323	4	economics	economic	NOUN
ajeer-232	323	5	,	,	PUNCT
ajeer-232	323	6	27(2	27(2	NUM
ajeer-232	323	7	):	):	PUNCT
ajeer-232	323	8	419	419	NUM
ajeer-232	323	9	-	-	SYM
ajeer-232	323	10	444	444	NUM
ajeer-232	323	11	.	.	PUNCT
ajeer-232	324	1	view	view	NOUN
ajeer-232	324	2	at	at	ADP
ajeer-232	324	3	google	google	PROPN
ajeer-232	324	4	scholar	scholar	NOUN
ajeer-232	324	5	|	|	ADV
ajeer-232	324	6	view	view	NOUN
ajeer-232	324	7	at	at	ADP
ajeer-232	324	8	publisher	publisher	NOUN
ajeer-232	324	9	asian	asian	PROPN
ajeer-232	324	10	online	online	PROPN
ajeer-232	324	11	journal	journal	PROPN
ajeer-232	324	12	publishing	publishing	NOUN
ajeer-232	324	13	group	group	NOUN
ajeer-232	324	14	is	be	AUX
ajeer-232	324	15	not	not	PART
ajeer-232	324	16	responsible	responsible	ADJ
ajeer-232	324	17	or	or	CCONJ
ajeer-232	324	18	answerable	answerable	ADJ
ajeer-232	324	19	for	for	ADP
ajeer-232	324	20	any	any	DET
ajeer-232	324	21	loss	loss	NOUN
ajeer-232	324	22	,	,	PUNCT
ajeer-232	324	23	damage	damage	NOUN
ajeer-232	324	24	or	or	CCONJ
ajeer-232	324	25	liability	liability	NOUN
ajeer-232	324	26	,	,	PUNCT
ajeer-232	324	27	etc	etc	X
ajeer-232	324	28	.	.	X
ajeer-232	324	29	caused	cause	VERB
ajeer-232	324	30	in	in	ADP
ajeer-232	324	31	relation	relation	NOUN
ajeer-232	324	32	to	to	PART
ajeer-232	324	33	/	/	PUNCT
ajeer-232	324	34	arising	arise	VERB
ajeer-232	324	35	out	out	ADP
ajeer-232	324	36	of	of	ADP
ajeer-232	324	37	the	the	DET
ajeer-232	324	38	use	use	NOUN
ajeer-232	324	39	of	of	ADP
ajeer-232	324	40	the	the	DET
ajeer-232	324	41	content	content	NOUN
ajeer-232	324	42	.	.	PUNCT
ajeer-232	325	1	any	any	DET
ajeer-232	325	2	queries	query	NOUN
ajeer-232	325	3	should	should	AUX
ajeer-232	325	4	be	be	AUX
ajeer-232	325	5	directed	direct	VERB
ajeer-232	325	6	to	to	ADP
ajeer-232	325	7	the	the	DET
ajeer-232	325	8	corresponding	corresponding	ADJ
ajeer-232	325	9	author	author	NOUN
ajeer-232	325	10	of	of	ADP
ajeer-232	325	11	the	the	DET
ajeer-232	325	12	article	article	NOUN
ajeer-232	325	13	.	.	PUNCT
ajeer-232	326	1	https://scholar.google.com/scholar?hl=en&q=challenges%20in%20implementing%20enterprise%20risk%20management	https://scholar.google.com/scholar?hl=en&q=challenges%20in%20implementing%20enterprise%20risk%20management	PROPN
ajeer-232	326	2	http://mpra.ub.uni-muenchen.de/4241/	http://mpra.ub.uni-muenchen.de/4241/	PROPN
ajeer-232	326	3	https://scholar.google.com/scholar?hl=en&q=credit%20risk%20and%20commercial%20banks’%20performance%20in%20nigeria:%20a%20panel%20model%20approach	https://scholar.google.com/scholar?hl=en&q=credit%20risk%20and%20commercial%20banks’%20performance%20in%20nigeria:%20a%20panel%20model%20approach	DET
ajeer-232	326	4	https://scholar.google.com/scholar?hl=en&q=the%20determinants%20of%20enterprise%20risk%20management:%20evidence%20from%20the%20appointment%20of%20chief%20risk%20officers	https://scholar.google.com/scholar?hl=en&q=the%20determinants%20of%20enterprise%20risk%20management:%20evidence%20from%20the%20appointment%20of%20chief%20risk%20officer	NOUN
ajeer-232	326	5	http://dx.doi.org/10.1111/1098-1616.00019	http://dx.doi.org/10.1111/1098-1616.00019	INTJ
ajeer-232	326	6	https://scholar.google.com/scholar?hl=en&q=portfolio%20selection	https://scholar.google.com/scholar?hl=en&q=portfolio%20selection	PROPN
ajeer-232	326	7	https://scholar.google.com/scholar?hl=en&q=the%20capital%20structure%20puzzle	https://scholar.google.com/scholar?hl=en&q=the%20capital%20structure%20puzzle	NOUN
ajeer-232	326	8	http://dx.doi.org/10.1111/j.1540-6261.1984.tb03646.x	http://dx.doi.org/10.1111/j.1540-6261.1984.tb03646.x	PUNCT
ajeer-232	326	9	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20corporate%20hedging	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20corporate%20hedge	VERB
ajeer-232	326	10	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20corporate%20hedging	https://scholar.google.com/scholar?hl=en&q=on%20the%20determinants%20of%20corporate%20hedging	PROPN
ajeer-232	326	11	https://scholar.google.com/scholar?hl=en&q=risk%20management%20in%20the%20nigerian%20banking%20industry	https://scholar.google.com/scholar?hl=en&q=risk%20management%20in%20the%20nigerian%20banking%20industry	PROPN
ajeer-232	326	12	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20theory%20and%20practice	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20theory%20and%20practice	PROPN
ajeer-232	326	13	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20theory%20and%20practice	https://scholar.google.com/scholar?hl=en&q=enterprise%20risk%20management:%20theory%20and%20practice	PROPN
ajeer-232	326	14	https://scholar.google.com/scholar?hl=en&q=capital%20structure%20and%20firm%20response%20to%20poor%20performance:%20an%20empirical%20analysis	https://scholar.google.com/scholar?hl=en&q=capital%20structure%20and%20firm%20response%20to%20poor%20performance:%20an%20empirical%20analysis	PROPN
ajeer-232	326	15	http://dx.doi.org/10.1016/0304-405x(93)90038-d	http://dx.doi.org/10.1016/0304-405x(93)90038-d	X
ajeer-232	326	16	https://scholar.google.com/scholar?hl=en&q=financial%20distress%20and%20corporate%20performance	https://scholar.google.com/scholar?hl=en&q=financial%20distress%20and%20corporate%20performance	NOUN
ajeer-232	326	17	http://dx.doi.org/10.1111/j.1540-6261.1994.tb00086.x	http://dx.doi.org/10.1111/j.1540-6261.1994.tb00086.x	PROPN
ajeer-232	326	18	http://dx.doi.org/10.1111/j.1540-6261.1994.tb00086.x	http://dx.doi.org/10.1111/j.1540-6261.1994.tb00086.x	NUM
ajeer-232	326	19	https://scholar.google.com/scholar?hl=en&q=the%20challenge%20of%20risk%20management%20in%20nigerian%20banks%20in%20the%20post%20consolidation%20era	https://scholar.google.com/scholar?hl=en&q=the%20challenge%20of%20risk%20management%20in%20nigerian%20banks%20in%20the%20post%20consolidation%20era	NOUN
ajeer-232	326	20	https://scholar.google.com/scholar?hl=en&q=financial%20pricing%20of%20insurance%20in%20the%20multiple%20line%20insurance%20company	https://scholar.google.com/scholar?hl=en&q=financial%20pricing%20of%20insurance%20in%20the%20multiple%20line%20insurance%20company	NOUN
ajeer-232	326	21	http://dx.doi.org/10.2307/253804	http://dx.doi.org/10.2307/253804	NOUN
ajeer-232	326	22	http://www.sec.gov/news/press/2009/report102109.pdf	http://www.sec.gov/news/press/2009/report102109.pdf	VERB
ajeer-232	326	23	https://scholar.google.com/scholar?hl=en&q=the%20determinants%20of%20firms’%20hedging%20policies	https://scholar.google.com/scholar?hl=en&q=the%20determinants%20of%20firms’%20hedging%20policies	PRON
ajeer-232	326	24	http://dx.doi.org/10.2307/2330757	http://dx.doi.org/10.2307/2330757	PROPN
ajeer-232	326	25	https://scholar.google.com/scholar?hl=en&q=financial%20distress,%20reorganization,%20and%20organizational%20efficiency	https://scholar.google.com/scholar?hl=en&q=financial%20distress,%20reorganization,%20and%20organizational%20efficiency	NOUN
ajeer-232	326	26	https://scholar.google.com/scholar?hl=en&q=financial%20distress,%20reorganization,%20and%20organizational%20efficiency	https://scholar.google.com/scholar?hl=en&q=financial%20distress,%20reorganization,%20and%20organizational%20efficiency	NOUN
ajeer-232	326	27	http://dx.doi.org/10.1016/0304-405x(90)90063-6	http://dx.doi.org/10.1016/0304-405x(90)90063-6	X