id	sid	tid	token	lemma	pos
ajssms-1698	1	1	135	135	NUM
ajssms-1698	1	2	©	©	PROPN
ajssms-1698	1	3	2020	2020	NUM
ajssms-1698	1	4	by	by	ADP
ajssms-1698	1	5	the	the	DET
ajssms-1698	1	6	authors	author	NOUN
ajssms-1698	1	7	;	;	PUNCT
ajssms-1698	1	8	licensee	licensee	PROPN
ajssms-1698	1	9	asian	asian	ADJ
ajssms-1698	1	10	online	online	PROPN
ajssms-1698	1	11	journal	journal	PROPN
ajssms-1698	1	12	publishing	publishing	PROPN
ajssms-1698	1	13	group	group	PROPN
ajssms-1698	1	14	asian	asian	PROPN
ajssms-1698	1	15	journal	journal	PROPN
ajssms-1698	1	16	of	of	ADP
ajssms-1698	1	17	social	social	ADJ
ajssms-1698	1	18	sciences	sciences	PROPN
ajssms-1698	1	19	and	and	CCONJ
ajssms-1698	1	20	management	management	NOUN
ajssms-1698	1	21	studies	study	NOUN
ajssms-1698	1	22	vol	vol	NOUN
ajssms-1698	1	23	.	.	PUNCT
ajssms-1698	1	24	7	7	NUM
ajssms-1698	1	25	,	,	PUNCT
ajssms-1698	1	26	no	no	INTJ
ajssms-1698	1	27	.	.	NOUN
ajssms-1698	1	28	2	2	NUM
ajssms-1698	1	29	,	,	PUNCT
ajssms-1698	1	30	135	135	NUM
ajssms-1698	1	31	-	-	SYM
ajssms-1698	1	32	142	142	NUM
ajssms-1698	1	33	,	,	PUNCT
ajssms-1698	1	34	2020	2020	NUM
ajssms-1698	1	35	issn(e	issn(e	PROPN
ajssms-1698	1	36	)	)	PUNCT
ajssms-1698	1	37	2313	2313	NUM
ajssms-1698	1	38	-	-	SYM
ajssms-1698	1	39	7401/	7401/	NUM
ajssms-1698	1	40	issn(p	issn(p	NOUN
ajssms-1698	1	41	)	)	PUNCT
ajssms-1698	1	42	2518	2518	NUM
ajssms-1698	1	43	-	-	PUNCT
ajssms-1698	1	44	0096	0096	NUM
ajssms-1698	1	45	doi	doi	NOUN
ajssms-1698	1	46	:	:	PUNCT
ajssms-1698	1	47	10.20448	10.20448	NUM
ajssms-1698	1	48	/	/	SYM
ajssms-1698	1	49	journal.500.2020.72.135.142	journal.500.2020.72.135.142	PROPN
ajssms-1698	1	50	©	©	PROPN
ajssms-1698	1	51	2020	2020	NUM
ajssms-1698	1	52	by	by	ADP
ajssms-1698	1	53	the	the	DET
ajssms-1698	1	54	authors	author	NOUN
ajssms-1698	1	55	;	;	PUNCT
ajssms-1698	1	56	licensee	licensee	PROPN
ajssms-1698	1	57	asian	asian	ADJ
ajssms-1698	1	58	online	online	PROPN
ajssms-1698	1	59	journal	journal	PROPN
ajssms-1698	1	60	publishing	publishing	NOUN
ajssms-1698	1	61	group	group	NOUN
ajssms-1698	1	62	financial	financial	ADJ
ajssms-1698	1	63	performance	performance	NOUN
ajssms-1698	1	64	and	and	CCONJ
ajssms-1698	1	65	liquidity	liquidity	NOUN
ajssms-1698	1	66	trends	trend	NOUN
ajssms-1698	1	67	of	of	ADP
ajssms-1698	1	68	banks	bank	NOUN
ajssms-1698	1	69	in	in	ADP
ajssms-1698	1	70	an	an	DET
ajssms-1698	1	71	emerging	emerge	VERB
ajssms-1698	1	72	economy	economy	NOUN
ajssms-1698	1	73	:	:	PUNCT
ajssms-1698	1	74	evidence	evidence	NOUN
ajssms-1698	1	75	from	from	ADP
ajssms-1698	1	76	ghana	ghana	PROPN
ajssms-1698	1	77	michael	michael	PROPN
ajssms-1698	1	78	ayikwei	ayikwei	PROPN
ajssms-1698	1	79	quarshie1	quarshie1	PROPN
ajssms-1698	1	80	reginald	reginald	NOUN
ajssms-1698	1	81	djimatey2	djimatey2	NOUN
ajssms-1698	1	82	(	(	PUNCT
ajssms-1698	1	83			PROPN
ajssms-1698	1	84	corresponding	correspond	VERB
ajssms-1698	1	85	author	author	NOUN
ajssms-1698	1	86	)	)	PUNCT
ajssms-1698	1	87	1,2department	1,2department	NUM
ajssms-1698	1	88	of	of	ADP
ajssms-1698	1	89	entrepreneurship	entrepreneurship	NOUN
ajssms-1698	1	90	and	and	CCONJ
ajssms-1698	1	91	business	business	NOUN
ajssms-1698	1	92	sciences	science	NOUN
ajssms-1698	1	93	,	,	PUNCT
ajssms-1698	1	94	university	university	NOUN
ajssms-1698	1	95	of	of	ADP
ajssms-1698	1	96	energy	energy	NOUN
ajssms-1698	1	97	and	and	CCONJ
ajssms-1698	1	98	natural	natural	ADJ
ajssms-1698	1	99	resources	resource	NOUN
ajssms-1698	1	100	,	,	PUNCT
ajssms-1698	1	101	sunyani	sunyani	NOUN
ajssms-1698	1	102	,	,	PUNCT
ajssms-1698	1	103	bono	bono	X
ajssms-1698	1	104	region	region	NOUN
ajssms-1698	1	105	,	,	PUNCT
ajssms-1698	1	106	ghana	ghana	PROPN
ajssms-1698	1	107	.	.	PUNCT
ajssms-1698	2	1	abstract	abstract	VERB
ajssms-1698	2	2	the	the	DET
ajssms-1698	2	3	purpose	purpose	NOUN
ajssms-1698	2	4	of	of	ADP
ajssms-1698	2	5	this	this	DET
ajssms-1698	2	6	study	study	NOUN
ajssms-1698	2	7	was	be	AUX
ajssms-1698	2	8	to	to	PART
ajssms-1698	2	9	analyse	analyse	VERB
ajssms-1698	2	10	financial	financial	ADJ
ajssms-1698	2	11	performance	performance	NOUN
ajssms-1698	2	12	and	and	CCONJ
ajssms-1698	2	13	liquidity	liquidity	NOUN
ajssms-1698	2	14	trends	trend	NOUN
ajssms-1698	2	15	of	of	ADP
ajssms-1698	2	16	banks	bank	NOUN
ajssms-1698	2	17	in	in	ADP
ajssms-1698	2	18	the	the	DET
ajssms-1698	2	19	financial	financial	ADJ
ajssms-1698	2	20	sector	sector	NOUN
ajssms-1698	2	21	of	of	ADP
ajssms-1698	2	22	ghana	ghana	PROPN
ajssms-1698	2	23	.	.	PUNCT
ajssms-1698	3	1	a	a	DET
ajssms-1698	3	2	review	review	NOUN
ajssms-1698	3	3	of	of	ADP
ajssms-1698	3	4	literature	literature	NOUN
ajssms-1698	3	5	on	on	ADP
ajssms-1698	3	6	performance	performance	NOUN
ajssms-1698	3	7	and	and	CCONJ
ajssms-1698	3	8	liquidity	liquidity	NOUN
ajssms-1698	3	9	was	be	AUX
ajssms-1698	3	10	conducted	conduct	VERB
ajssms-1698	3	11	owing	owe	VERB
ajssms-1698	3	12	to	to	ADP
ajssms-1698	3	13	the	the	DET
ajssms-1698	3	14	challenges	challenge	NOUN
ajssms-1698	3	15	the	the	DET
ajssms-1698	3	16	banks	bank	NOUN
ajssms-1698	3	17	are	be	AUX
ajssms-1698	3	18	confronted	confront	VERB
ajssms-1698	3	19	with	with	ADP
ajssms-1698	3	20	.	.	PUNCT
ajssms-1698	4	1	the	the	DET
ajssms-1698	4	2	study	study	NOUN
ajssms-1698	4	3	analysed	analyse	VERB
ajssms-1698	4	4	180	180	NUM
ajssms-1698	4	5	annual	annual	ADJ
ajssms-1698	4	6	reports	report	NOUN
ajssms-1698	4	7	of	of	ADP
ajssms-1698	4	8	the	the	DET
ajssms-1698	4	9	banks	bank	NOUN
ajssms-1698	4	10	during	during	ADP
ajssms-1698	4	11	the	the	DET
ajssms-1698	4	12	periods	period	NOUN
ajssms-1698	4	13	2006	2006	NUM
ajssms-1698	4	14	-	-	SYM
ajssms-1698	4	15	2015	2015	NUM
ajssms-1698	4	16	.	.	PUNCT
ajssms-1698	5	1	the	the	DET
ajssms-1698	5	2	analysis	analysis	NOUN
ajssms-1698	5	3	revealed	reveal	VERB
ajssms-1698	5	4	that	that	SCONJ
ajssms-1698	5	5	banks	bank	NOUN
ajssms-1698	5	6	were	be	AUX
ajssms-1698	5	7	relatively	relatively	ADV
ajssms-1698	5	8	liquid	liquid	ADJ
ajssms-1698	5	9	in	in	ADP
ajssms-1698	5	10	most	most	ADJ
ajssms-1698	5	11	of	of	ADP
ajssms-1698	5	12	the	the	DET
ajssms-1698	5	13	study	study	NOUN
ajssms-1698	5	14	periods	period	NOUN
ajssms-1698	5	15	except	except	SCONJ
ajssms-1698	5	16	in	in	ADP
ajssms-1698	5	17	the	the	DET
ajssms-1698	5	18	years	year	NOUN
ajssms-1698	5	19	2013	2013	NUM
ajssms-1698	5	20	and	and	CCONJ
ajssms-1698	5	21	2014	2014	NUM
ajssms-1698	5	22	,	,	PUNCT
ajssms-1698	5	23	where	where	SCONJ
ajssms-1698	5	24	the	the	DET
ajssms-1698	5	25	average	average	ADJ
ajssms-1698	5	26	liquidity	liquidity	NOUN
ajssms-1698	5	27	was	be	AUX
ajssms-1698	5	28	1.54	1.54	NUM
ajssms-1698	5	29	and	and	CCONJ
ajssms-1698	5	30	1.41	1.41	NUM
ajssms-1698	5	31	respectively	respectively	ADV
ajssms-1698	5	32	.	.	PUNCT
ajssms-1698	6	1	the	the	DET
ajssms-1698	6	2	highest	high	ADJ
ajssms-1698	6	3	liquidity	liquidity	NOUN
ajssms-1698	6	4	of	of	ADP
ajssms-1698	6	5	2.183	2.183	NUM
ajssms-1698	6	6	was	be	AUX
ajssms-1698	6	7	recorded	record	VERB
ajssms-1698	6	8	in	in	ADP
ajssms-1698	6	9	2011	2011	NUM
ajssms-1698	6	10	,	,	PUNCT
ajssms-1698	6	11	which	which	PRON
ajssms-1698	6	12	indicates	indicate	VERB
ajssms-1698	6	13	that	that	SCONJ
ajssms-1698	6	14	gh¢	gh¢	PROPN
ajssms-1698	6	15	2.183	2.183	NUM
ajssms-1698	6	16	of	of	ADP
ajssms-1698	6	17	current	current	ADJ
ajssms-1698	6	18	assets	asset	NOUN
ajssms-1698	6	19	available	available	ADJ
ajssms-1698	6	20	covers	cover	VERB
ajssms-1698	6	21	gh¢	gh¢	PROPN
ajssms-1698	6	22	1	1	NUM
ajssms-1698	6	23	of	of	ADP
ajssms-1698	6	24	current	current	ADJ
ajssms-1698	6	25	liabilities	liability	NOUN
ajssms-1698	6	26	.	.	PUNCT
ajssms-1698	7	1	the	the	DET
ajssms-1698	7	2	financial	financial	ADJ
ajssms-1698	7	3	performance	performance	NOUN
ajssms-1698	7	4	of	of	ADP
ajssms-1698	7	5	the	the	DET
ajssms-1698	7	6	banks	bank	NOUN
ajssms-1698	7	7	was	be	AUX
ajssms-1698	7	8	fairly	fairly	ADV
ajssms-1698	7	9	intermittent	intermittent	ADJ
ajssms-1698	7	10	during	during	ADP
ajssms-1698	7	11	the	the	DET
ajssms-1698	7	12	study	study	NOUN
ajssms-1698	7	13	periods	period	NOUN
ajssms-1698	7	14	.	.	PUNCT
ajssms-1698	8	1	the	the	DET
ajssms-1698	8	2	lowest	low	ADJ
ajssms-1698	8	3	financial	financial	ADJ
ajssms-1698	8	4	performance	performance	NOUN
ajssms-1698	8	5	of	of	ADP
ajssms-1698	8	6	the	the	DET
ajssms-1698	8	7	banks	bank	NOUN
ajssms-1698	8	8	was	be	AUX
ajssms-1698	8	9	recorded	record	VERB
ajssms-1698	8	10	in	in	ADP
ajssms-1698	8	11	the	the	DET
ajssms-1698	8	12	year	year	NOUN
ajssms-1698	8	13	2006	2006	NUM
ajssms-1698	8	14	.	.	PUNCT
ajssms-1698	9	1	an	an	DET
ajssms-1698	9	2	average	average	ADJ
ajssms-1698	9	3	financial	financial	ADJ
ajssms-1698	9	4	performance	performance	NOUN
ajssms-1698	9	5	of	of	ADP
ajssms-1698	9	6	6.74	6.74	NUM
ajssms-1698	9	7	%	%	NOUN
ajssms-1698	9	8	and	and	CCONJ
ajssms-1698	9	9	0.83	0.83	NUM
ajssms-1698	9	10	%	%	NOUN
ajssms-1698	9	11	for	for	ADP
ajssms-1698	9	12	return	return	NOUN
ajssms-1698	9	13	on	on	ADP
ajssms-1698	9	14	equity	equity	NOUN
ajssms-1698	9	15	(	(	PUNCT
ajssms-1698	9	16	roe	roe	PROPN
ajssms-1698	9	17	)	)	PUNCT
ajssms-1698	9	18	and	and	CCONJ
ajssms-1698	9	19	return	return	VERB
ajssms-1698	9	20	asset	asset	NOUN
ajssms-1698	9	21	on	on	ADP
ajssms-1698	9	22	(	(	PUNCT
ajssms-1698	9	23	roa	roa	NOUN
ajssms-1698	9	24	)	)	PUNCT
ajssms-1698	9	25	respectively	respectively	ADV
ajssms-1698	9	26	was	be	AUX
ajssms-1698	9	27	recorded	record	VERB
ajssms-1698	9	28	in	in	ADP
ajssms-1698	9	29	2006	2006	NUM
ajssms-1698	9	30	.	.	PUNCT
ajssms-1698	10	1	while	while	SCONJ
ajssms-1698	10	2	the	the	DET
ajssms-1698	10	3	year	year	NOUN
ajssms-1698	10	4	2014	2014	NUM
ajssms-1698	10	5	recorded	record	VERB
ajssms-1698	10	6	the	the	DET
ajssms-1698	10	7	highest	high	ADJ
ajssms-1698	10	8	financial	financial	ADJ
ajssms-1698	10	9	performance	performance	NOUN
ajssms-1698	10	10	of	of	ADP
ajssms-1698	10	11	24.23	24.23	NUM
ajssms-1698	10	12	%	%	NOUN
ajssms-1698	10	13	for	for	ADP
ajssms-1698	10	14	return	return	NOUN
ajssms-1698	10	15	on	on	ADP
ajssms-1698	10	16	equity	equity	NOUN
ajssms-1698	10	17	and	and	CCONJ
ajssms-1698	10	18	4.57	4.57	NUM
ajssms-1698	10	19	%	%	NOUN
ajssms-1698	10	20	for	for	ADP
ajssms-1698	10	21	return	return	NOUN
ajssms-1698	10	22	on	on	ADP
ajssms-1698	10	23	asset	asset	NOUN
ajssms-1698	10	24	owing	owe	VERB
ajssms-1698	10	25	to	to	ADP
ajssms-1698	10	26	favourable	favourable	ADJ
ajssms-1698	10	27	economic	economic	ADJ
ajssms-1698	10	28	conditions	condition	NOUN
ajssms-1698	10	29	in	in	ADP
ajssms-1698	10	30	the	the	DET
ajssms-1698	10	31	country	country	NOUN
ajssms-1698	10	32	in	in	ADP
ajssms-1698	10	33	that	that	DET
ajssms-1698	10	34	year	year	NOUN
ajssms-1698	10	35	.	.	PUNCT
ajssms-1698	11	1	the	the	DET
ajssms-1698	11	2	study	study	NOUN
ajssms-1698	11	3	recommends	recommend	VERB
ajssms-1698	11	4	that	that	SCONJ
ajssms-1698	11	5	bank	bank	NOUN
ajssms-1698	11	6	managers	manager	NOUN
ajssms-1698	11	7	should	should	AUX
ajssms-1698	11	8	adopt	adopt	VERB
ajssms-1698	11	9	effective	effective	ADJ
ajssms-1698	11	10	liquidity	liquidity	NOUN
ajssms-1698	11	11	management	management	NOUN
ajssms-1698	11	12	to	to	PART
ajssms-1698	11	13	ensure	ensure	VERB
ajssms-1698	11	14	the	the	DET
ajssms-1698	11	15	banks	bank	NOUN
ajssms-1698	11	16	are	be	AUX
ajssms-1698	11	17	operating	operate	VERB
ajssms-1698	11	18	profitably	profitably	ADV
ajssms-1698	11	19	.	.	PUNCT
ajssms-1698	12	1	since	since	SCONJ
ajssms-1698	12	2	it	it	PRON
ajssms-1698	12	3	has	have	AUX
ajssms-1698	12	4	been	be	AUX
ajssms-1698	12	5	empirically	empirically	ADV
ajssms-1698	12	6	proven	prove	VERB
ajssms-1698	12	7	that	that	SCONJ
ajssms-1698	12	8	high	high	ADJ
ajssms-1698	12	9	liquidity	liquidity	NOUN
ajssms-1698	12	10	rates	rate	NOUN
ajssms-1698	12	11	will	will	AUX
ajssms-1698	12	12	provide	provide	VERB
ajssms-1698	12	13	for	for	ADP
ajssms-1698	12	14	better	well	ADJ
ajssms-1698	12	15	financial	financial	ADJ
ajssms-1698	12	16	results	result	NOUN
ajssms-1698	12	17	.	.	PUNCT
ajssms-1698	13	1	keywords	keyword	NOUN
ajssms-1698	13	2	:	:	PUNCT
ajssms-1698	13	3	liquidity	liquidity	NOUN
ajssms-1698	13	4	,	,	PUNCT
ajssms-1698	13	5	banks	bank	NOUN
ajssms-1698	13	6	,	,	PUNCT
ajssms-1698	13	7	financial	financial	ADJ
ajssms-1698	13	8	performance	performance	NOUN
ajssms-1698	13	9	,	,	PUNCT
ajssms-1698	13	10	return	return	VERB
ajssms-1698	13	11	on	on	ADP
ajssms-1698	13	12	equity	equity	NOUN
ajssms-1698	13	13	,	,	PUNCT
ajssms-1698	13	14	return	return	VERB
ajssms-1698	13	15	on	on	ADP
ajssms-1698	13	16	assets	asset	NOUN
ajssms-1698	13	17	,	,	PUNCT
ajssms-1698	13	18	current	current	ADJ
ajssms-1698	13	19	ratio	ratio	NOUN
ajssms-1698	13	20	,	,	PUNCT
ajssms-1698	13	21	acid	acid	NOUN
ajssms-1698	13	22	-	-	PUNCT
ajssms-1698	13	23	test	test	NOUN
ajssms-1698	13	24	ratio	ratio	NOUN
ajssms-1698	13	25	.	.	PUNCT
ajssms-1698	14	1	jel	jel	PROPN
ajssms-1698	14	2	classification	classification	NOUN
ajssms-1698	14	3	:	:	PUNCT
ajssms-1698	15	1	m41	m41	PROPN
ajssms-1698	15	2	.	.	PUNCT
ajssms-1698	15	3	citation	citation	NOUN
ajssms-1698	15	4	|	|	ADV
ajssms-1698	15	5	michael	michael	PROPN
ajssms-1698	15	6	ayikwei	ayikwei	VERB
ajssms-1698	15	7	quarshie	quarshie	PROPN
ajssms-1698	15	8	;	;	PUNCT
ajssms-1698	15	9	reginald	reginald	PROPN
ajssms-1698	15	10	djimatey	djimatey	PROPN
ajssms-1698	15	11	(	(	PUNCT
ajssms-1698	15	12	2020	2020	NUM
ajssms-1698	15	13	)	)	PUNCT
ajssms-1698	15	14	.	.	PUNCT
ajssms-1698	16	1	financial	financial	ADJ
ajssms-1698	16	2	performance	performance	NOUN
ajssms-1698	16	3	and	and	CCONJ
ajssms-1698	16	4	liquidity	liquidity	NOUN
ajssms-1698	16	5	trends	trend	NOUN
ajssms-1698	16	6	of	of	ADP
ajssms-1698	16	7	banks	bank	NOUN
ajssms-1698	16	8	in	in	ADP
ajssms-1698	16	9	an	an	DET
ajssms-1698	16	10	emerging	emerge	VERB
ajssms-1698	16	11	economy	economy	NOUN
ajssms-1698	16	12	:	:	PUNCT
ajssms-1698	16	13	evidence	evidence	NOUN
ajssms-1698	16	14	from	from	ADP
ajssms-1698	16	15	ghana	ghana	PROPN
ajssms-1698	16	16	.	.	PUNCT
ajssms-1698	17	1	asian	asian	ADJ
ajssms-1698	17	2	journal	journal	PROPN
ajssms-1698	17	3	of	of	ADP
ajssms-1698	17	4	social	social	ADJ
ajssms-1698	17	5	sciences	sciences	PROPN
ajssms-1698	17	6	and	and	CCONJ
ajssms-1698	17	7	management	management	NOUN
ajssms-1698	17	8	studies	study	NOUN
ajssms-1698	17	9	,	,	PUNCT
ajssms-1698	17	10	7(2	7(2	NUM
ajssms-1698	17	11	):	):	PUNCT
ajssms-1698	17	12	135	135	NUM
ajssms-1698	17	13	-	-	SYM
ajssms-1698	17	14	142	142	NUM
ajssms-1698	17	15	.	.	PUNCT
ajssms-1698	18	1	history	history	NOUN
ajssms-1698	18	2	:	:	PUNCT
ajssms-1698	18	3	received	receive	VERB
ajssms-1698	18	4	:	:	PUNCT
ajssms-1698	18	5	17	17	NUM
ajssms-1698	18	6	march	march	NOUN
ajssms-1698	18	7	2020	2020	NUM
ajssms-1698	18	8	revised	revise	VERB
ajssms-1698	18	9	:	:	PUNCT
ajssms-1698	18	10	20	20	NUM
ajssms-1698	18	11	april	april	PROPN
ajssms-1698	18	12	2020	2020	NUM
ajssms-1698	18	13	accepted	accept	VERB
ajssms-1698	18	14	:	:	PUNCT
ajssms-1698	18	15	22	22	NUM
ajssms-1698	18	16	may	may	AUX
ajssms-1698	18	17	2020	2020	NUM
ajssms-1698	18	18	published	publish	VERB
ajssms-1698	18	19	:	:	PUNCT
ajssms-1698	18	20	4	4	NUM
ajssms-1698	18	21	june	june	PROPN
ajssms-1698	18	22	2020	2020	NUM
ajssms-1698	18	23	licensed	license	VERB
ajssms-1698	18	24	:	:	PUNCT
ajssms-1698	18	25	this	this	DET
ajssms-1698	18	26	work	work	NOUN
ajssms-1698	18	27	is	be	AUX
ajssms-1698	18	28	licensed	license	VERB
ajssms-1698	18	29	under	under	ADP
ajssms-1698	18	30	a	a	DET
ajssms-1698	18	31	creative	creative	ADJ
ajssms-1698	18	32	commons	common	NOUN
ajssms-1698	18	33	attribution	attribution	NOUN
ajssms-1698	18	34	3.0	3.0	NUM
ajssms-1698	18	35	license	license	NOUN
ajssms-1698	18	36	publisher	publisher	NOUN
ajssms-1698	18	37	:	:	PUNCT
ajssms-1698	18	38	asian	asian	ADJ
ajssms-1698	18	39	online	online	PROPN
ajssms-1698	18	40	journal	journal	PROPN
ajssms-1698	18	41	publishing	publishing	NOUN
ajssms-1698	18	42	group	group	NOUN
ajssms-1698	18	43	acknowledgement	acknowledgement	NOUN
ajssms-1698	18	44	:	:	PUNCT
ajssms-1698	18	45	both	both	DET
ajssms-1698	18	46	authors	author	NOUN
ajssms-1698	18	47	contributed	contribute	VERB
ajssms-1698	18	48	to	to	ADP
ajssms-1698	18	49	the	the	DET
ajssms-1698	18	50	conception	conception	NOUN
ajssms-1698	18	51	and	and	CCONJ
ajssms-1698	18	52	design	design	NOUN
ajssms-1698	18	53	of	of	ADP
ajssms-1698	18	54	the	the	DET
ajssms-1698	18	55	study	study	NOUN
ajssms-1698	18	56	.	.	PUNCT
ajssms-1698	19	1	funding	funding	NOUN
ajssms-1698	19	2	:	:	PUNCT
ajssms-1698	19	3	this	this	DET
ajssms-1698	19	4	study	study	NOUN
ajssms-1698	19	5	received	receive	VERB
ajssms-1698	19	6	no	no	DET
ajssms-1698	19	7	specific	specific	ADJ
ajssms-1698	19	8	financial	financial	ADJ
ajssms-1698	19	9	support	support	NOUN
ajssms-1698	19	10	.	.	PUNCT
ajssms-1698	20	1	competing	compete	VERB
ajssms-1698	20	2	interests	interest	NOUN
ajssms-1698	20	3	:	:	PUNCT
ajssms-1698	20	4	the	the	DET
ajssms-1698	20	5	authors	author	NOUN
ajssms-1698	20	6	declare	declare	VERB
ajssms-1698	20	7	that	that	SCONJ
ajssms-1698	20	8	they	they	PRON
ajssms-1698	20	9	have	have	VERB
ajssms-1698	20	10	no	no	DET
ajssms-1698	20	11	conflict	conflict	NOUN
ajssms-1698	20	12	of	of	ADP
ajssms-1698	20	13	interests	interest	NOUN
ajssms-1698	20	14	.	.	PUNCT
ajssms-1698	21	1	transparency	transparency	NOUN
ajssms-1698	21	2	:	:	PUNCT
ajssms-1698	21	3	the	the	DET
ajssms-1698	21	4	authors	author	NOUN
ajssms-1698	21	5	confirm	confirm	VERB
ajssms-1698	21	6	that	that	SCONJ
ajssms-1698	21	7	the	the	DET
ajssms-1698	21	8	manuscript	manuscript	NOUN
ajssms-1698	21	9	is	be	AUX
ajssms-1698	21	10	an	an	DET
ajssms-1698	21	11	honest	honest	ADJ
ajssms-1698	21	12	,	,	PUNCT
ajssms-1698	21	13	accurate	accurate	ADJ
ajssms-1698	21	14	,	,	PUNCT
ajssms-1698	21	15	and	and	CCONJ
ajssms-1698	21	16	transparent	transparent	ADJ
ajssms-1698	21	17	account	account	NOUN
ajssms-1698	21	18	of	of	ADP
ajssms-1698	21	19	the	the	DET
ajssms-1698	21	20	study	study	NOUN
ajssms-1698	21	21	was	be	AUX
ajssms-1698	21	22	reported	report	VERB
ajssms-1698	21	23	;	;	PUNCT
ajssms-1698	21	24	that	that	SCONJ
ajssms-1698	21	25	no	no	DET
ajssms-1698	21	26	vital	vital	ADJ
ajssms-1698	21	27	features	feature	NOUN
ajssms-1698	21	28	of	of	ADP
ajssms-1698	21	29	the	the	DET
ajssms-1698	21	30	study	study	NOUN
ajssms-1698	21	31	have	have	AUX
ajssms-1698	21	32	been	be	AUX
ajssms-1698	21	33	omitted	omit	VERB
ajssms-1698	21	34	;	;	PUNCT
ajssms-1698	21	35	and	and	CCONJ
ajssms-1698	21	36	that	that	SCONJ
ajssms-1698	21	37	any	any	DET
ajssms-1698	21	38	discrepancies	discrepancy	NOUN
ajssms-1698	21	39	from	from	ADP
ajssms-1698	21	40	the	the	DET
ajssms-1698	21	41	study	study	NOUN
ajssms-1698	21	42	as	as	SCONJ
ajssms-1698	21	43	planned	plan	VERB
ajssms-1698	21	44	have	have	AUX
ajssms-1698	21	45	been	be	AUX
ajssms-1698	21	46	explained	explain	VERB
ajssms-1698	21	47	.	.	PUNCT
ajssms-1698	22	1	ethical	ethical	ADJ
ajssms-1698	22	2	:	:	PUNCT
ajssms-1698	22	3	this	this	DET
ajssms-1698	22	4	study	study	NOUN
ajssms-1698	22	5	follows	follow	VERB
ajssms-1698	22	6	all	all	DET
ajssms-1698	22	7	ethical	ethical	ADJ
ajssms-1698	22	8	practices	practice	NOUN
ajssms-1698	22	9	during	during	ADP
ajssms-1698	22	10	writing	writing	NOUN
ajssms-1698	22	11	.	.	PUNCT
ajssms-1698	23	1	contents	content	NOUN
ajssms-1698	23	2	1	1	NUM
ajssms-1698	23	3	.	.	PUNCT
ajssms-1698	24	1	introduction	introduction	NOUN
ajssms-1698	24	2	....................................................................................................................................................................................	....................................................................................................................................................................................	VERB
ajssms-1698	24	3	136	136	NUM
ajssms-1698	24	4	2	2	NUM
ajssms-1698	24	5	.	.	PUNCT
ajssms-1698	25	1	literature	literature	NOUN
ajssms-1698	25	2	review	review	PROPN
ajssms-1698	25	3	..........................................................................................................................................................................	..........................................................................................................................................................................	PUNCT
ajssms-1698	26	1	136	136	NUM
ajssms-1698	26	2	3	3	NUM
ajssms-1698	26	3	.	.	PUNCT
ajssms-1698	26	4	methodology	methodology	NOUN
ajssms-1698	26	5	...................................................................................................................................................................................	...................................................................................................................................................................................	PROPN
ajssms-1698	27	1	139	139	NUM
ajssms-1698	27	2	4	4	NUM
ajssms-1698	27	3	.	.	PUNCT
ajssms-1698	27	4	results	result	NOUN
ajssms-1698	27	5	and	and	CCONJ
ajssms-1698	27	6	discussion	discussion	NOUN
ajssms-1698	27	7	.................................................................................................................................................................	.................................................................................................................................................................	PUNCT
ajssms-1698	28	1	139	139	NUM
ajssms-1698	28	2	5	5	NUM
ajssms-1698	28	3	.	.	PUNCT
ajssms-1698	28	4	conclusion	conclusion	NOUN
ajssms-1698	28	5	and	and	CCONJ
ajssms-1698	28	6	recommendations	recommendation	NOUN
ajssms-1698	28	7	.............................................................................................................................................	.............................................................................................................................................	PUNCT
ajssms-1698	28	8	141	141	NUM
ajssms-1698	28	9	references	reference	NOUN
ajssms-1698	28	10	............................................................................................................................................................................................	............................................................................................................................................................................................	NOUN
ajssms-1698	28	11	141	141	NUM
ajssms-1698	28	12	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2020.72.135.142&domain=pdf&date_stamp=2017-01-14	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500.2020.72.135.142&domain=pdf&date_stamp=2017-01-14	NOUN
ajssms-1698	28	13	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1698	28	14	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-1698	28	15	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	PROPN
ajssms-1698	28	16	https://orcid.org/0000-0003-4391-6484	https://orcid.org/0000-0003-4391-6484	VERB
ajssms-1698	28	17	https://orcid.org/0000-0001-9757-5799	https://orcid.org/0000-0001-9757-5799	INTJ
ajssms-1698	28	18	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	NOUN
ajssms-1698	28	19	https://orcid.org/0000-0003-4391-6484	https://orcid.org/0000-0003-4391-6484	VERB
ajssms-1698	28	20	https://orcid.org/0000-0001-9757-5799	https://orcid.org/0000-0001-9757-5799	INTJ
ajssms-1698	28	21	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	NOUN
ajssms-1698	28	22	https://orcid.org/0000-0003-4391-6484	https://orcid.org/0000-0003-4391-6484	VERB
ajssms-1698	28	23	https://orcid.org/0000-0001-9757-5799	https://orcid.org/0000-0001-9757-5799	INTJ
ajssms-1698	28	24	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	https://www.asianonlinejournals.com/index.php/ajssms/article/view/1698	NOUN
ajssms-1698	28	25	https://orcid.org/0000-0003-4391-6484	https://orcid.org/0000-0003-4391-6484	VERB
ajssms-1698	28	26	https://orcid.org/0000-0001-9757-5799	https://orcid.org/0000-0001-9757-5799	PROPN
ajssms-1698	28	27	asian	asian	PROPN
ajssms-1698	28	28	journal	journal	PROPN
ajssms-1698	28	29	of	of	ADP
ajssms-1698	28	30	social	social	ADJ
ajssms-1698	28	31	sciences	sciences	PROPN
ajssms-1698	28	32	and	and	CCONJ
ajssms-1698	28	33	management	management	NOUN
ajssms-1698	28	34	studies	study	NOUN
ajssms-1698	28	35	,	,	PUNCT
ajssms-1698	28	36	2020	2020	NUM
ajssms-1698	28	37	,	,	PUNCT
ajssms-1698	28	38	7(2	7(2	NUM
ajssms-1698	28	39	):	):	PUNCT
ajssms-1698	28	40	135	135	NUM
ajssms-1698	28	41	-	-	SYM
ajssms-1698	28	42	142	142	NUM
ajssms-1698	28	43	136	136	NUM
ajssms-1698	28	44	©	©	PROPN
ajssms-1698	28	45	2020	2020	NUM
ajssms-1698	28	46	by	by	ADP
ajssms-1698	28	47	the	the	DET
ajssms-1698	28	48	authors	author	NOUN
ajssms-1698	28	49	;	;	PUNCT
ajssms-1698	28	50	licensee	licensee	PROPN
ajssms-1698	28	51	asian	asian	ADJ
ajssms-1698	28	52	online	online	PROPN
ajssms-1698	28	53	journal	journal	PROPN
ajssms-1698	28	54	publishing	publishing	NOUN
ajssms-1698	28	55	group	group	NOUN
ajssms-1698	28	56	contribution	contribution	NOUN
ajssms-1698	28	57	of	of	ADP
ajssms-1698	28	58	this	this	DET
ajssms-1698	28	59	paper	paper	NOUN
ajssms-1698	28	60	to	to	ADP
ajssms-1698	28	61	the	the	DET
ajssms-1698	28	62	literature	literature	NOUN
ajssms-1698	28	63	the	the	DET
ajssms-1698	28	64	outcome	outcome	NOUN
ajssms-1698	28	65	of	of	ADP
ajssms-1698	28	66	this	this	DET
ajssms-1698	28	67	study	study	NOUN
ajssms-1698	28	68	contributes	contribute	VERB
ajssms-1698	28	69	to	to	ADP
ajssms-1698	28	70	the	the	DET
ajssms-1698	28	71	existing	exist	VERB
ajssms-1698	28	72	literature	literature	NOUN
ajssms-1698	28	73	as	as	SCONJ
ajssms-1698	28	74	it	it	PRON
ajssms-1698	28	75	provides	provide	VERB
ajssms-1698	28	76	useful	useful	ADJ
ajssms-1698	28	77	information	information	NOUN
ajssms-1698	28	78	on	on	ADP
ajssms-1698	28	79	managing	manage	VERB
ajssms-1698	28	80	liquidity	liquidity	NOUN
ajssms-1698	28	81	risk	risk	NOUN
ajssms-1698	28	82	and	and	CCONJ
ajssms-1698	28	83	adopting	adopt	VERB
ajssms-1698	28	84	appropriate	appropriate	ADJ
ajssms-1698	28	85	liquidity	liquidity	NOUN
ajssms-1698	28	86	management	management	NOUN
ajssms-1698	28	87	practices	practice	NOUN
ajssms-1698	28	88	that	that	PRON
ajssms-1698	28	89	offer	offer	VERB
ajssms-1698	28	90	a	a	DET
ajssms-1698	28	91	competitive	competitive	ADJ
ajssms-1698	28	92	advantage	advantage	NOUN
ajssms-1698	28	93	to	to	ADP
ajssms-1698	28	94	banks	bank	NOUN
ajssms-1698	28	95	and	and	CCONJ
ajssms-1698	28	96	other	other	ADJ
ajssms-1698	28	97	financial	financial	ADJ
ajssms-1698	28	98	institutions	institution	NOUN
ajssms-1698	28	99	.	.	PUNCT
ajssms-1698	29	1	1	1	X
ajssms-1698	29	2	.	.	X
ajssms-1698	29	3	introduction	introduction	NOUN
ajssms-1698	29	4	liquidity	liquidity	NOUN
ajssms-1698	29	5	is	be	AUX
ajssms-1698	29	6	viewed	view	VERB
ajssms-1698	29	7	as	as	ADP
ajssms-1698	29	8	the	the	DET
ajssms-1698	29	9	ability	ability	NOUN
ajssms-1698	29	10	of	of	ADP
ajssms-1698	29	11	a	a	DET
ajssms-1698	29	12	firm	firm	NOUN
ajssms-1698	29	13	to	to	PART
ajssms-1698	29	14	readily	readily	ADV
ajssms-1698	29	15	meet	meet	VERB
ajssms-1698	29	16	all	all	DET
ajssms-1698	29	17	its	its	PRON
ajssms-1698	29	18	short	short	ADJ
ajssms-1698	29	19	-	-	PUNCT
ajssms-1698	29	20	term	term	NOUN
ajssms-1698	29	21	obligations	obligation	NOUN
ajssms-1698	29	22	as	as	ADP
ajssms-1698	29	23	and	and	CCONJ
ajssms-1698	29	24	when	when	SCONJ
ajssms-1698	29	25	they	they	PRON
ajssms-1698	29	26	fall	fall	VERB
ajssms-1698	29	27	due	due	ADJ
ajssms-1698	29	28	.	.	PUNCT
ajssms-1698	30	1	most	most	ADV
ajssms-1698	30	2	often	often	ADV
ajssms-1698	30	3	liquidity	liquidity	NOUN
ajssms-1698	30	4	is	be	AUX
ajssms-1698	30	5	used	use	VERB
ajssms-1698	30	6	to	to	PART
ajssms-1698	30	7	refer	refer	VERB
ajssms-1698	30	8	to	to	ADP
ajssms-1698	30	9	situations	situation	NOUN
ajssms-1698	30	10	were	be	AUX
ajssms-1698	30	11	liquid	liquid	ADJ
ajssms-1698	30	12	assets	asset	NOUN
ajssms-1698	30	13	thus	thus	ADV
ajssms-1698	30	14	cash	cash	NOUN
ajssms-1698	30	15	and	and	CCONJ
ajssms-1698	30	16	any	any	DET
ajssms-1698	30	17	other	other	ADJ
ajssms-1698	30	18	assets	asset	NOUN
ajssms-1698	30	19	that	that	PRON
ajssms-1698	30	20	can	can	AUX
ajssms-1698	30	21	easily	easily	ADV
ajssms-1698	30	22	be	be	AUX
ajssms-1698	30	23	converted	convert	VERB
ajssms-1698	30	24	into	into	ADP
ajssms-1698	30	25	cash	cash	NOUN
ajssms-1698	30	26	at	at	ADP
ajssms-1698	30	27	no	no	DET
ajssms-1698	30	28	extra	extra	ADJ
ajssms-1698	30	29	cost	cost	NOUN
ajssms-1698	30	30	.	.	PUNCT
ajssms-1698	31	1	according	accord	VERB
ajssms-1698	31	2	to	to	ADP
ajssms-1698	31	3	the	the	DET
ajssms-1698	31	4	board	board	NOUN
ajssms-1698	31	5	of	of	ADP
ajssms-1698	31	6	governors	governor	NOUN
ajssms-1698	31	7	of	of	ADP
ajssms-1698	31	8	the	the	DET
ajssms-1698	31	9	federal	federal	PROPN
ajssms-1698	31	10	reserve	reserve	PROPN
ajssms-1698	31	11	system	system	NOUN
ajssms-1698	31	12	(	(	PUNCT
ajssms-1698	31	13	2014	2014	NUM
ajssms-1698	31	14	)	)	PUNCT
ajssms-1698	31	15	,	,	PUNCT
ajssms-1698	31	16	liquidity	liquidity	NOUN
ajssms-1698	31	17	is	be	AUX
ajssms-1698	31	18	a	a	DET
ajssms-1698	31	19	measure	measure	NOUN
ajssms-1698	31	20	of	of	ADP
ajssms-1698	31	21	the	the	DET
ajssms-1698	31	22	ability	ability	NOUN
ajssms-1698	31	23	and	and	CCONJ
ajssms-1698	31	24	facility	facility	NOUN
ajssms-1698	31	25	with	with	ADP
ajssms-1698	31	26	which	which	PRON
ajssms-1698	31	27	a	a	DET
ajssms-1698	31	28	company	company	NOUN
ajssms-1698	31	29	's	's	PART
ajssms-1698	31	30	assets	asset	NOUN
ajssms-1698	31	31	can	can	AUX
ajssms-1698	31	32	be	be	AUX
ajssms-1698	31	33	converted	convert	VERB
ajssms-1698	31	34	into	into	ADP
ajssms-1698	31	35	cash	cash	NOUN
ajssms-1698	31	36	to	to	PART
ajssms-1698	31	37	settle	settle	VERB
ajssms-1698	31	38	maturing	mature	VERB
ajssms-1698	31	39	financial	financial	ADJ
ajssms-1698	31	40	obligations	obligation	NOUN
ajssms-1698	31	41	.	.	PUNCT
ajssms-1698	32	1	a	a	DET
ajssms-1698	32	2	higher	high	ADJ
ajssms-1698	32	3	ratio	ratio	NOUN
ajssms-1698	32	4	means	mean	VERB
ajssms-1698	32	5	greater	great	ADJ
ajssms-1698	32	6	liquid	liquid	ADJ
ajssms-1698	32	7	asset	asset	NOUN
ajssms-1698	32	8	coverage	coverage	NOUN
ajssms-1698	32	9	to	to	ADP
ajssms-1698	32	10	short	short	ADJ
ajssms-1698	32	11	-	-	PUNCT
ajssms-1698	32	12	term	term	NOUN
ajssms-1698	32	13	maturing	mature	VERB
ajssms-1698	32	14	obligations	obligation	NOUN
ajssms-1698	32	15	,	,	PUNCT
ajssms-1698	32	16	which	which	PRON
ajssms-1698	32	17	ensures	ensure	VERB
ajssms-1698	32	18	the	the	DET
ajssms-1698	32	19	company	company	NOUN
ajssms-1698	32	20	will	will	AUX
ajssms-1698	32	21	be	be	AUX
ajssms-1698	32	22	able	able	ADJ
ajssms-1698	32	23	to	to	PART
ajssms-1698	32	24	meet	meet	VERB
ajssms-1698	32	25	all	all	DET
ajssms-1698	32	26	its	its	PRON
ajssms-1698	32	27	maturing	mature	VERB
ajssms-1698	32	28	obligations	obligation	NOUN
ajssms-1698	32	29	and	and	CCONJ
ajssms-1698	32	30	finance	finance	VERB
ajssms-1698	32	31	its	its	PRON
ajssms-1698	32	32	ongoing	ongoing	ADJ
ajssms-1698	32	33	operations	operation	NOUN
ajssms-1698	32	34	(	(	PUNCT
ajssms-1698	32	35	certified	certify	VERB
ajssms-1698	32	36	management	management	NOUN
ajssms-1698	32	37	accountant	accountant	NOUN
ajssms-1698	32	38	(	(	PUNCT
ajssms-1698	32	39	cma	cma	NOUN
ajssms-1698	32	40	)	)	PUNCT
ajssms-1698	32	41	australia	australia	PROPN
ajssms-1698	32	42	,	,	PUNCT
ajssms-1698	32	43	2013	2013	NUM
ajssms-1698	32	44	)	)	PUNCT
ajssms-1698	32	45	.	.	PUNCT
ajssms-1698	33	1	nevertheless	nevertheless	ADV
ajssms-1698	33	2	,	,	PUNCT
ajssms-1698	33	3	unproductive	unproductive	ADJ
ajssms-1698	33	4	use	use	NOUN
ajssms-1698	33	5	of	of	ADP
ajssms-1698	33	6	capital	capital	NOUN
ajssms-1698	33	7	could	could	AUX
ajssms-1698	33	8	be	be	AUX
ajssms-1698	33	9	denoted	denote	VERB
ajssms-1698	33	10	by	by	ADP
ajssms-1698	33	11	a	a	DET
ajssms-1698	33	12	significantly	significantly	ADV
ajssms-1698	33	13	higher	high	ADJ
ajssms-1698	33	14	ratio	ratio	NOUN
ajssms-1698	33	15	and	and	CCONJ
ajssms-1698	33	16	a	a	DET
ajssms-1698	33	17	lower	low	ADJ
ajssms-1698	33	18	ratio	ratio	NOUN
ajssms-1698	33	19	could	could	AUX
ajssms-1698	33	20	also	also	ADV
ajssms-1698	33	21	mean	mean	VERB
ajssms-1698	33	22	insolvency	insolvency	NOUN
ajssms-1698	33	23	.	.	PUNCT
ajssms-1698	34	1	however	however	ADV
ajssms-1698	34	2	,	,	PUNCT
ajssms-1698	34	3	a	a	DET
ajssms-1698	34	4	2:1	2:1	NUM
ajssms-1698	34	5	ratio	ratio	NOUN
ajssms-1698	34	6	is	be	AUX
ajssms-1698	34	7	considered	consider	VERB
ajssms-1698	34	8	appropriate	appropriate	ADJ
ajssms-1698	34	9	according	accord	VERB
ajssms-1698	34	10	to	to	ADP
ajssms-1698	34	11	certified	certify	VERB
ajssms-1698	34	12	management	management	NOUN
ajssms-1698	34	13	accountant	accountant	NOUN
ajssms-1698	34	14	(	(	PUNCT
ajssms-1698	34	15	cma	cma	NOUN
ajssms-1698	34	16	)	)	PUNCT
ajssms-1698	34	17	australia	australia	PROPN
ajssms-1698	34	18	(	(	PUNCT
ajssms-1698	34	19	2013	2013	NUM
ajssms-1698	34	20	)	)	PUNCT
ajssms-1698	34	21	.	.	PUNCT
ajssms-1698	35	1	the	the	DET
ajssms-1698	35	2	value	value	NOUN
ajssms-1698	35	3	of	of	ADP
ajssms-1698	35	4	liquidity	liquidity	NOUN
ajssms-1698	35	5	can	can	AUX
ajssms-1698	35	6	not	not	PART
ajssms-1698	35	7	be	be	AUX
ajssms-1698	35	8	overemphasized	overemphasize	VERB
ajssms-1698	35	9	for	for	ADP
ajssms-1698	35	10	any	any	DET
ajssms-1698	35	11	business	business	NOUN
ajssms-1698	35	12	organization	organization	NOUN
ajssms-1698	35	13	.	.	PUNCT
ajssms-1698	36	1	many	many	ADJ
ajssms-1698	36	2	businesses	business	NOUN
ajssms-1698	36	3	fail	fail	VERB
ajssms-1698	36	4	not	not	PART
ajssms-1698	36	5	because	because	SCONJ
ajssms-1698	36	6	of	of	ADP
ajssms-1698	36	7	competitiveness	competitiveness	NOUN
ajssms-1698	36	8	but	but	CCONJ
ajssms-1698	36	9	because	because	SCONJ
ajssms-1698	36	10	of	of	ADP
ajssms-1698	36	11	lack	lack	NOUN
ajssms-1698	36	12	of	of	ADP
ajssms-1698	36	13	cash	cash	NOUN
ajssms-1698	36	14	(	(	PUNCT
ajssms-1698	36	15	rob	rob	PROPN
ajssms-1698	36	16	,	,	PUNCT
ajssms-1698	36	17	2010	2010	NUM
ajssms-1698	36	18	)	)	PUNCT
ajssms-1698	36	19	.	.	PUNCT
ajssms-1698	37	1	the	the	DET
ajssms-1698	37	2	benefit	benefit	NOUN
ajssms-1698	37	3	is	be	AUX
ajssms-1698	37	4	worthless	worthless	ADJ
ajssms-1698	37	5	,	,	PUNCT
ajssms-1698	37	6	according	accord	VERB
ajssms-1698	37	7	to	to	ADP
ajssms-1698	37	8	rob	rob	PROPN
ajssms-1698	37	9	,	,	PUNCT
ajssms-1698	37	10	unless	unless	SCONJ
ajssms-1698	37	11	it	it	PRON
ajssms-1698	37	12	can	can	AUX
ajssms-1698	37	13	be	be	AUX
ajssms-1698	37	14	converted	convert	VERB
ajssms-1698	37	15	to	to	ADP
ajssms-1698	37	16	cash	cash	NOUN
ajssms-1698	37	17	by	by	ADP
ajssms-1698	37	18	debtors	debtor	NOUN
ajssms-1698	37	19	'	'	PART
ajssms-1698	37	20	receipts	receipt	NOUN
ajssms-1698	37	21	.	.	PUNCT
ajssms-1698	38	1	an	an	DET
ajssms-1698	38	2	otherwise	otherwise	ADV
ajssms-1698	38	3	profitable	profitable	ADJ
ajssms-1698	38	4	company	company	NOUN
ajssms-1698	38	5	can	can	AUX
ajssms-1698	38	6	still	still	ADV
ajssms-1698	38	7	fail	fail	VERB
ajssms-1698	38	8	if	if	SCONJ
ajssms-1698	38	9	it	it	PRON
ajssms-1698	38	10	has	have	VERB
ajssms-1698	38	11	a	a	DET
ajssms-1698	38	12	cash	cash	NOUN
ajssms-1698	38	13	flow	flow	NOUN
ajssms-1698	38	14	problem	problem	NOUN
ajssms-1698	38	15	.	.	PUNCT
ajssms-1698	39	1	banks	bank	NOUN
ajssms-1698	39	2	are	be	AUX
ajssms-1698	39	3	particularly	particularly	ADV
ajssms-1698	39	4	vulnerable	vulnerable	ADJ
ajssms-1698	39	5	when	when	SCONJ
ajssms-1698	39	6	it	it	PRON
ajssms-1698	39	7	comes	come	VERB
ajssms-1698	39	8	to	to	ADP
ajssms-1698	39	9	liquidity	liquidity	NOUN
ajssms-1698	39	10	risk	risk	NOUN
ajssms-1698	39	11	due	due	ADP
ajssms-1698	39	12	to	to	ADP
ajssms-1698	39	13	their	their	PRON
ajssms-1698	39	14	position	position	NOUN
ajssms-1698	39	15	of	of	ADP
ajssms-1698	39	16	financial	financial	ADJ
ajssms-1698	39	17	intermediation	intermediation	NOUN
ajssms-1698	39	18	in	in	ADP
ajssms-1698	39	19	any	any	DET
ajssms-1698	39	20	economy	economy	NOUN
ajssms-1698	39	21	.	.	PUNCT
ajssms-1698	40	1	amer	amer	PROPN
ajssms-1698	40	2	(	(	PUNCT
ajssms-1698	40	3	2007	2007	NUM
ajssms-1698	40	4	)	)	PUNCT
ajssms-1698	40	5	commented	comment	VERB
ajssms-1698	40	6	that	that	SCONJ
ajssms-1698	40	7	financial	financial	ADJ
ajssms-1698	40	8	intermediaries	intermediary	NOUN
ajssms-1698	40	9	whose	whose	DET
ajssms-1698	40	10	assets	asset	NOUN
ajssms-1698	40	11	are	be	AUX
ajssms-1698	40	12	typically	typically	ADV
ajssms-1698	40	13	less	less	ADV
ajssms-1698	40	14	liquid	liquid	ADJ
ajssms-1698	40	15	than	than	ADP
ajssms-1698	40	16	their	their	PRON
ajssms-1698	40	17	liabilities	liability	NOUN
ajssms-1698	40	18	and	and	CCONJ
ajssms-1698	40	19	depend	depend	VERB
ajssms-1698	40	20	on	on	ADP
ajssms-1698	40	21	their	their	PRON
ajssms-1698	40	22	continued	continue	VERB
ajssms-1698	40	23	viability	viability	NOUN
ajssms-1698	40	24	in	in	ADP
ajssms-1698	40	25	paying	pay	VERB
ajssms-1698	40	26	the	the	DET
ajssms-1698	40	27	liabilities	liability	NOUN
ajssms-1698	40	28	are	be	AUX
ajssms-1698	40	29	exceptionally	exceptionally	ADV
ajssms-1698	40	30	vulnerable	vulnerable	ADJ
ajssms-1698	40	31	when	when	SCONJ
ajssms-1698	40	32	it	it	PRON
ajssms-1698	40	33	comes	come	VERB
ajssms-1698	40	34	to	to	ADP
ajssms-1698	40	35	liquidity	liquidity	NOUN
ajssms-1698	40	36	risk	risk	NOUN
ajssms-1698	40	37	.	.	PUNCT
ajssms-1698	41	1	gomez	gomez	PROPN
ajssms-1698	41	2	(	(	PUNCT
ajssms-1698	41	3	2008	2008	NUM
ajssms-1698	41	4	)	)	PUNCT
ajssms-1698	41	5	intimated	intimate	VERB
ajssms-1698	41	6	that	that	SCONJ
ajssms-1698	41	7	clients	client	NOUN
ajssms-1698	41	8	’	'	PUNCT
ajssms-1698	41	9	assurance	assurance	NOUN
ajssms-1698	41	10	will	will	AUX
ajssms-1698	41	11	be	be	AUX
ajssms-1698	41	12	significantly	significantly	ADV
ajssms-1698	41	13	dented	dent	VERB
ajssms-1698	41	14	in	in	ADP
ajssms-1698	41	15	the	the	DET
ajssms-1698	41	16	banking	banking	NOUN
ajssms-1698	41	17	sector	sector	NOUN
ajssms-1698	41	18	if	if	SCONJ
ajssms-1698	41	19	banks	bank	NOUN
ajssms-1698	41	20	can	can	AUX
ajssms-1698	41	21	not	not	PART
ajssms-1698	41	22	meet	meet	VERB
ajssms-1698	41	23	customers	customer	NOUN
ajssms-1698	41	24	'	'	PART
ajssms-1698	41	25	withdrawal	withdrawal	NOUN
ajssms-1698	41	26	needs	need	NOUN
ajssms-1698	41	27	.	.	PUNCT
ajssms-1698	42	1	gomez	gomez	PROPN
ajssms-1698	42	2	further	far	ADV
ajssms-1698	42	3	stressed	stress	VERB
ajssms-1698	42	4	that	that	SCONJ
ajssms-1698	42	5	a	a	DET
ajssms-1698	42	6	bank	bank	NOUN
ajssms-1698	42	7	's	's	PART
ajssms-1698	42	8	continued	continue	VERB
ajssms-1698	42	9	existence	existence	NOUN
ajssms-1698	42	10	is	be	AUX
ajssms-1698	42	11	based	base	VERB
ajssms-1698	42	12	on	on	ADP
ajssms-1698	42	13	public	public	ADJ
ajssms-1698	42	14	trust	trust	NOUN
ajssms-1698	42	15	,	,	PUNCT
ajssms-1698	42	16	and	and	CCONJ
ajssms-1698	42	17	the	the	DET
ajssms-1698	42	18	bank	bank	NOUN
ajssms-1698	42	19	can	can	AUX
ajssms-1698	42	20	only	only	ADV
ajssms-1698	42	21	build	build	VERB
ajssms-1698	42	22	that	that	DET
ajssms-1698	42	23	trust	trust	NOUN
ajssms-1698	42	24	if	if	SCONJ
ajssms-1698	42	25	it	it	PRON
ajssms-1698	42	26	can	can	AUX
ajssms-1698	42	27	convert	convert	VERB
ajssms-1698	42	28	its	its	PRON
ajssms-1698	42	29	assets	asset	NOUN
ajssms-1698	42	30	into	into	ADP
ajssms-1698	42	31	cash	cash	NOUN
ajssms-1698	42	32	to	to	PART
ajssms-1698	42	33	meet	meet	VERB
ajssms-1698	42	34	depositors	depositor	NOUN
ajssms-1698	42	35	'	'	PART
ajssms-1698	42	36	requests	request	NOUN
ajssms-1698	42	37	for	for	ADP
ajssms-1698	42	38	withdrawal	withdrawal	NOUN
ajssms-1698	42	39	.	.	PUNCT
ajssms-1698	43	1	to	to	PART
ajssms-1698	43	2	remain	remain	VERB
ajssms-1698	43	3	viable	viable	ADJ
ajssms-1698	43	4	,	,	PUNCT
ajssms-1698	43	5	financial	financial	ADJ
ajssms-1698	43	6	institutions	institution	NOUN
ajssms-1698	43	7	should	should	AUX
ajssms-1698	43	8	have	have	VERB
ajssms-1698	43	9	sufficient	sufficient	ADJ
ajssms-1698	43	10	liquid	liquid	ADJ
ajssms-1698	43	11	assets	asset	NOUN
ajssms-1698	43	12	in	in	ADP
ajssms-1698	43	13	place	place	NOUN
ajssms-1698	43	14	to	to	PART
ajssms-1698	43	15	meet	meet	VERB
ajssms-1698	43	16	their	their	PRON
ajssms-1698	43	17	maturing	mature	VERB
ajssms-1698	43	18	obligations	obligation	NOUN
ajssms-1698	43	19	(	(	PUNCT
ajssms-1698	43	20	board	board	NOUN
ajssms-1698	43	21	of	of	ADP
ajssms-1698	43	22	governors	governor	NOUN
ajssms-1698	43	23	of	of	ADP
ajssms-1698	43	24	the	the	DET
ajssms-1698	43	25	federal	federal	PROPN
ajssms-1698	43	26	reserve	reserve	PROPN
ajssms-1698	43	27	system	system	NOUN
ajssms-1698	43	28	,	,	PUNCT
ajssms-1698	43	29	2014	2014	NUM
ajssms-1698	43	30	)	)	PUNCT
ajssms-1698	43	31	.	.	PUNCT
ajssms-1698	44	1	for	for	ADP
ajssms-1698	44	2	this	this	DET
ajssms-1698	44	3	reason	reason	NOUN
ajssms-1698	44	4	,	,	PUNCT
ajssms-1698	44	5	as	as	ADP
ajssms-1698	44	6	part	part	NOUN
ajssms-1698	44	7	of	of	ADP
ajssms-1698	44	8	its	its	PRON
ajssms-1698	44	9	regulatory	regulatory	ADJ
ajssms-1698	44	10	role	role	NOUN
ajssms-1698	44	11	,	,	PUNCT
ajssms-1698	44	12	the	the	DET
ajssms-1698	44	13	bank	bank	NOUN
ajssms-1698	44	14	of	of	ADP
ajssms-1698	44	15	ghana	ghana	PROPN
ajssms-1698	44	16	(	(	PUNCT
ajssms-1698	44	17	bog	bog	NOUN
ajssms-1698	44	18	)	)	PUNCT
ajssms-1698	44	19	allows	allow	VERB
ajssms-1698	44	20	banks	bank	NOUN
ajssms-1698	44	21	doing	do	VERB
ajssms-1698	44	22	business	business	NOUN
ajssms-1698	44	23	in	in	ADP
ajssms-1698	44	24	ghana	ghana	PROPN
ajssms-1698	44	25	to	to	PART
ajssms-1698	44	26	have	have	VERB
ajssms-1698	44	27	an	an	DET
ajssms-1698	44	28	assets	asset	NOUN
ajssms-1698	44	29	and	and	CCONJ
ajssms-1698	44	30	liabilities	liability	NOUN
ajssms-1698	44	31	management	management	NOUN
ajssms-1698	44	32	committee	committee	NOUN
ajssms-1698	44	33	(	(	PUNCT
ajssms-1698	44	34	alco	alco	NOUN
ajssms-1698	44	35	)	)	PUNCT
ajssms-1698	44	36	,	,	PUNCT
ajssms-1698	44	37	which	which	PRON
ajssms-1698	44	38	meets	meet	VERB
ajssms-1698	44	39	at	at	ADP
ajssms-1698	44	40	least	least	ADJ
ajssms-1698	44	41	once	once	ADV
ajssms-1698	44	42	a	a	DET
ajssms-1698	44	43	month	month	NOUN
ajssms-1698	44	44	to	to	PART
ajssms-1698	44	45	review	review	VERB
ajssms-1698	44	46	the	the	DET
ajssms-1698	44	47	financial	financial	ADJ
ajssms-1698	44	48	statement	statement	NOUN
ajssms-1698	44	49	of	of	ADP
ajssms-1698	44	50	the	the	DET
ajssms-1698	44	51	bank	bank	NOUN
ajssms-1698	44	52	among	among	ADP
ajssms-1698	44	53	other	other	ADJ
ajssms-1698	44	54	functions	function	NOUN
ajssms-1698	44	55	by	by	ADP
ajssms-1698	44	56	looking	look	VERB
ajssms-1698	44	57	at	at	ADP
ajssms-1698	44	58	sources	source	NOUN
ajssms-1698	44	59	and	and	CCONJ
ajssms-1698	44	60	applying	apply	VERB
ajssms-1698	44	61	funds	fund	NOUN
ajssms-1698	44	62	against	against	ADP
ajssms-1698	44	63	costs	cost	NOUN
ajssms-1698	44	64	and	and	CCONJ
ajssms-1698	44	65	yields	yield	NOUN
ajssms-1698	44	66	.	.	PUNCT
ajssms-1698	45	1	in	in	ADP
ajssms-1698	45	2	addition	addition	NOUN
ajssms-1698	45	3	to	to	ADP
ajssms-1698	45	4	alco	alco	NOUN
ajssms-1698	45	5	,	,	PUNCT
ajssms-1698	45	6	banks	bank	NOUN
ajssms-1698	45	7	operating	operate	VERB
ajssms-1698	45	8	in	in	ADP
ajssms-1698	45	9	ghana	ghana	PROPN
ajssms-1698	45	10	are	be	AUX
ajssms-1698	45	11	required	require	VERB
ajssms-1698	45	12	to	to	PART
ajssms-1698	45	13	submit	submit	VERB
ajssms-1698	45	14	a	a	DET
ajssms-1698	45	15	weekly	weekly	ADJ
ajssms-1698	45	16	liquidity	liquidity	NOUN
ajssms-1698	45	17	report	report	NOUN
ajssms-1698	45	18	showing	show	VERB
ajssms-1698	45	19	compliance	compliance	NOUN
ajssms-1698	45	20	or	or	CCONJ
ajssms-1698	45	21	non	non	NOUN
ajssms-1698	45	22	-	-	NOUN
ajssms-1698	45	23	compliance	compliance	NOUN
ajssms-1698	45	24	with	with	ADP
ajssms-1698	45	25	the	the	DET
ajssms-1698	45	26	mandatory	mandatory	ADJ
ajssms-1698	45	27	primary	primary	ADJ
ajssms-1698	45	28	reserve	reserve	NOUN
ajssms-1698	45	29	ratio	ratio	NOUN
ajssms-1698	45	30	among	among	ADP
ajssms-1698	45	31	other	other	ADJ
ajssms-1698	45	32	statistics	statistic	NOUN
ajssms-1698	45	33	.	.	PUNCT
ajssms-1698	46	1	current	current	ADJ
ajssms-1698	46	2	ratio	ratio	NOUN
ajssms-1698	46	3	,	,	PUNCT
ajssms-1698	46	4	fast	fast	ADV
ajssms-1698	46	5	(	(	PUNCT
ajssms-1698	46	6	acid	acid	NOUN
ajssms-1698	46	7	test	test	NOUN
ajssms-1698	46	8	)	)	PUNCT
ajssms-1698	46	9	ratio	ratio	NOUN
ajssms-1698	46	10	and	and	CCONJ
ajssms-1698	46	11	cash	cash	NOUN
ajssms-1698	46	12	ratio	ratio	NOUN
ajssms-1698	46	13	are	be	AUX
ajssms-1698	46	14	the	the	DET
ajssms-1698	46	15	most	most	ADV
ajssms-1698	46	16	common	common	ADJ
ajssms-1698	46	17	liquidity	liquidity	NOUN
ajssms-1698	46	18	measures	measure	NOUN
ajssms-1698	46	19	.	.	PUNCT
ajssms-1698	47	1	nevertheless	nevertheless	ADV
ajssms-1698	47	2	,	,	PUNCT
ajssms-1698	47	3	other	other	ADJ
ajssms-1698	47	4	liquidity	liquidity	NOUN
ajssms-1698	47	5	mechanisms	mechanism	NOUN
ajssms-1698	47	6	,	,	PUNCT
ajssms-1698	47	7	such	such	ADJ
ajssms-1698	47	8	as	as	ADP
ajssms-1698	47	9	the	the	DET
ajssms-1698	47	10	loan	loan	NOUN
ajssms-1698	47	11	deposit	deposit	NOUN
ajssms-1698	47	12	ratio	ratio	NOUN
ajssms-1698	47	13	(	(	PUNCT
ajssms-1698	47	14	ldr	ldr	PROPN
ajssms-1698	47	15	)	)	PUNCT
ajssms-1698	47	16	,	,	PUNCT
ajssms-1698	47	17	liquid	liquid	ADJ
ajssms-1698	47	18	assets	asset	NOUN
ajssms-1698	47	19	to	to	AUX
ajssms-1698	47	20	total	total	ADJ
ajssms-1698	47	21	deposits	deposit	NOUN
ajssms-1698	47	22	,	,	PUNCT
ajssms-1698	47	23	and	and	CCONJ
ajssms-1698	47	24	so	so	ADV
ajssms-1698	47	25	on	on	ADV
ajssms-1698	47	26	,	,	PUNCT
ajssms-1698	47	27	exist	exist	VERB
ajssms-1698	47	28	in	in	ADP
ajssms-1698	47	29	the	the	DET
ajssms-1698	47	30	banking	banking	NOUN
ajssms-1698	47	31	business	business	NOUN
ajssms-1698	47	32	apart	apart	ADV
ajssms-1698	47	33	from	from	ADP
ajssms-1698	47	34	the	the	DET
ajssms-1698	47	35	above	above	NOUN
ajssms-1698	47	36	.	.	PUNCT
ajssms-1698	48	1	it	it	PRON
ajssms-1698	48	2	is	be	AUX
ajssms-1698	48	3	reasonable	reasonable	ADJ
ajssms-1698	48	4	to	to	PART
ajssms-1698	48	5	expect	expect	VERB
ajssms-1698	48	6	banks	bank	NOUN
ajssms-1698	48	7	to	to	PART
ajssms-1698	48	8	keep	keep	VERB
ajssms-1698	48	9	some	some	DET
ajssms-1698	48	10	cash	cash	NOUN
ajssms-1698	48	11	to	to	PART
ajssms-1698	48	12	alleviate	alleviate	VERB
ajssms-1698	48	13	their	their	PRON
ajssms-1698	48	14	short	short	ADJ
ajssms-1698	48	15	-	-	PUNCT
ajssms-1698	48	16	term	term	NOUN
ajssms-1698	48	17	obligations	obligation	NOUN
ajssms-1698	48	18	,	,	PUNCT
ajssms-1698	48	19	particularly	particularly	ADV
ajssms-1698	48	20	depositors	depositor	NOUN
ajssms-1698	48	21	'	'	PART
ajssms-1698	48	22	withdrawal	withdrawal	NOUN
ajssms-1698	48	23	needs	need	NOUN
ajssms-1698	48	24	,	,	PUNCT
ajssms-1698	48	25	and	and	CCONJ
ajssms-1698	48	26	also	also	ADV
ajssms-1698	48	27	to	to	PART
ajssms-1698	48	28	take	take	VERB
ajssms-1698	48	29	advantage	advantage	NOUN
ajssms-1698	48	30	of	of	ADP
ajssms-1698	48	31	investment	investment	NOUN
ajssms-1698	48	32	opportunities	opportunity	NOUN
ajssms-1698	48	33	to	to	PART
ajssms-1698	48	34	make	make	VERB
ajssms-1698	48	35	some	some	DET
ajssms-1698	48	36	profit	profit	NOUN
ajssms-1698	48	37	for	for	ADP
ajssms-1698	48	38	their	their	PRON
ajssms-1698	48	39	shareholders	shareholder	NOUN
ajssms-1698	48	40	(	(	PUNCT
ajssms-1698	48	41	tan	tan	PROPN
ajssms-1698	48	42	,	,	PUNCT
ajssms-1698	48	43	2005	2005	NUM
ajssms-1698	48	44	)	)	PUNCT
ajssms-1698	48	45	.	.	PUNCT
ajssms-1698	49	1	alongside	alongside	ADP
ajssms-1698	49	2	the	the	DET
ajssms-1698	49	3	required	require	VERB
ajssms-1698	49	4	10	10	NUM
ajssms-1698	49	5	%	%	NOUN
ajssms-1698	49	6	primary	primary	ADJ
ajssms-1698	49	7	reserve	reserve	NOUN
ajssms-1698	49	8	ratio	ratio	PROPN
ajssms-1698	49	9	(	(	PUNCT
ajssms-1698	49	10	prr	prr	PROPN
ajssms-1698	49	11	)	)	PUNCT
ajssms-1698	49	12	and	and	CCONJ
ajssms-1698	49	13	the	the	DET
ajssms-1698	49	14	prudential	prudential	ADJ
ajssms-1698	49	15	3	3	NUM
ajssms-1698	49	16	%	%	NOUN
ajssms-1698	49	17	cash	cash	NOUN
ajssms-1698	49	18	reserve	reserve	NOUN
ajssms-1698	49	19	ratio	ratio	NOUN
ajssms-1698	49	20	(	(	PUNCT
ajssms-1698	49	21	crr	crr	PROPN
ajssms-1698	49	22	)	)	PUNCT
ajssms-1698	49	23	,	,	PUNCT
ajssms-1698	49	24	which	which	PRON
ajssms-1698	49	25	the	the	DET
ajssms-1698	49	26	bank	bank	NOUN
ajssms-1698	49	27	of	of	ADP
ajssms-1698	49	28	ghana	ghana	PROPN
ajssms-1698	49	29	allows	allow	VERB
ajssms-1698	49	30	banks	bank	NOUN
ajssms-1698	49	31	doing	do	VERB
ajssms-1698	49	32	business	business	NOUN
ajssms-1698	49	33	in	in	ADP
ajssms-1698	49	34	ghana	ghana	PROPN
ajssms-1698	49	35	to	to	PART
ajssms-1698	49	36	maintain	maintain	VERB
ajssms-1698	49	37	.	.	PUNCT
ajssms-1698	50	1	relying	rely	VERB
ajssms-1698	50	2	too	too	ADV
ajssms-1698	50	3	heavily	heavily	ADV
ajssms-1698	50	4	on	on	ADP
ajssms-1698	50	5	profitability	profitability	NOUN
ajssms-1698	50	6	may	may	AUX
ajssms-1698	50	7	mean	mean	VERB
ajssms-1698	50	8	ignoring	ignore	VERB
ajssms-1698	50	9	the	the	DET
ajssms-1698	50	10	risk	risk	NOUN
ajssms-1698	50	11	associated	associate	VERB
ajssms-1698	50	12	with	with	ADP
ajssms-1698	50	13	achieving	achieve	VERB
ajssms-1698	50	14	higher	high	ADJ
ajssms-1698	50	15	returns	return	NOUN
ajssms-1698	50	16	,	,	PUNCT
ajssms-1698	50	17	thereby	thereby	ADV
ajssms-1698	50	18	endangering	endanger	VERB
ajssms-1698	50	19	customer	customer	NOUN
ajssms-1698	50	20	deposits	deposit	NOUN
ajssms-1698	50	21	.	.	PUNCT
ajssms-1698	51	1	nonetheless	nonetheless	ADV
ajssms-1698	51	2	,	,	PUNCT
ajssms-1698	51	3	to	to	PART
ajssms-1698	51	4	return	return	VERB
ajssms-1698	51	5	interest	interest	NOUN
ajssms-1698	51	6	to	to	ADP
ajssms-1698	51	7	their	their	PRON
ajssms-1698	51	8	owners	owner	NOUN
ajssms-1698	51	9	,	,	PUNCT
ajssms-1698	51	10	banks	bank	NOUN
ajssms-1698	51	11	would	would	AUX
ajssms-1698	51	12	need	need	VERB
ajssms-1698	51	13	to	to	PART
ajssms-1698	51	14	make	make	VERB
ajssms-1698	51	15	a	a	DET
ajssms-1698	51	16	profit	profit	NOUN
ajssms-1698	51	17	.	.	PUNCT
ajssms-1698	52	1	to	to	PART
ajssms-1698	52	2	overcome	overcome	VERB
ajssms-1698	52	3	this	this	DET
ajssms-1698	52	4	issue	issue	NOUN
ajssms-1698	52	5	,	,	PUNCT
ajssms-1698	52	6	section	section	NOUN
ajssms-1698	52	7	31	31	NUM
ajssms-1698	52	8	of	of	ADP
ajssms-1698	52	9	the	the	DET
ajssms-1698	52	10	banking	banking	NOUN
ajssms-1698	52	11	act	act	NOUN
ajssms-1698	52	12	,	,	PUNCT
ajssms-1698	52	13	2004	2004	NUM
ajssms-1698	52	14	,	,	PUNCT
ajssms-1698	52	15	act	act	VERB
ajssms-1698	52	16	673	673	NUM
ajssms-1698	52	17	,	,	PUNCT
ajssms-1698	52	18	allowed	allow	VERB
ajssms-1698	52	19	the	the	DET
ajssms-1698	52	20	bog	bog	NOUN
ajssms-1698	52	21	to	to	PART
ajssms-1698	52	22	place	place	VERB
ajssms-1698	52	23	liquidity	liquidity	NOUN
ajssms-1698	52	24	conditions	condition	NOUN
ajssms-1698	52	25	on	on	ADP
ajssms-1698	52	26	banks	bank	NOUN
ajssms-1698	52	27	to	to	PART
ajssms-1698	52	28	declare	declare	VERB
ajssms-1698	52	29	that	that	SCONJ
ajssms-1698	52	30	banks	bank	NOUN
ajssms-1698	52	31	hold	hold	VERB
ajssms-1698	52	32	such	such	ADJ
ajssms-1698	52	33	funds	fund	NOUN
ajssms-1698	52	34	on	on	ADP
ajssms-1698	52	35	their	their	PRON
ajssms-1698	52	36	financial	financial	ADJ
ajssms-1698	52	37	statements	statement	NOUN
ajssms-1698	52	38	as	as	ADP
ajssms-1698	52	39	protection	protection	NOUN
ajssms-1698	52	40	for	for	ADP
ajssms-1698	52	41	customer	customer	NOUN
ajssms-1698	52	42	deposits	deposit	NOUN
ajssms-1698	52	43	.	.	PUNCT
ajssms-1698	53	1	banks	bank	NOUN
ajssms-1698	53	2	can	can	AUX
ajssms-1698	53	3	,	,	PUNCT
ajssms-1698	53	4	however	however	ADV
ajssms-1698	53	5	,	,	PUNCT
ajssms-1698	53	6	choose	choose	VERB
ajssms-1698	53	7	to	to	PART
ajssms-1698	53	8	keep	keep	VERB
ajssms-1698	53	9	these	these	DET
ajssms-1698	53	10	assets	asset	NOUN
ajssms-1698	53	11	over	over	ADP
ajssms-1698	53	12	the	the	DET
ajssms-1698	53	13	regulatory	regulatory	ADJ
ajssms-1698	53	14	requirements	requirement	NOUN
ajssms-1698	53	15	set	set	VERB
ajssms-1698	53	16	by	by	ADP
ajssms-1698	53	17	the	the	DET
ajssms-1698	53	18	bog	bog	NOUN
ajssms-1698	53	19	.	.	PUNCT
ajssms-1698	54	1	failure	failure	NOUN
ajssms-1698	54	2	to	to	PART
ajssms-1698	54	3	comply	comply	VERB
ajssms-1698	54	4	with	with	ADP
ajssms-1698	54	5	the	the	DET
ajssms-1698	54	6	provisions	provision	NOUN
ajssms-1698	54	7	of	of	ADP
ajssms-1698	54	8	section	section	NOUN
ajssms-1698	54	9	31	31	NUM
ajssms-1698	54	10	could	could	AUX
ajssms-1698	54	11	lead	lead	VERB
ajssms-1698	54	12	to	to	ADP
ajssms-1698	54	13	certain	certain	ADJ
ajssms-1698	54	14	punitive	punitive	ADJ
ajssms-1698	54	15	measures	measure	NOUN
ajssms-1698	54	16	,	,	PUNCT
ajssms-1698	54	17	as	as	SCONJ
ajssms-1698	54	18	provided	provide	VERB
ajssms-1698	54	19	for	for	ADP
ajssms-1698	54	20	in	in	ADP
ajssms-1698	54	21	section	section	NOUN
ajssms-1698	54	22	33	33	NUM
ajssms-1698	54	23	of	of	ADP
ajssms-1698	54	24	act	act	NOUN
ajssms-1698	54	25	673	673	NUM
ajssms-1698	54	26	.	.	PUNCT
ajssms-1698	55	1	the	the	DET
ajssms-1698	55	2	relationship	relationship	NOUN
ajssms-1698	55	3	between	between	ADP
ajssms-1698	55	4	financial	financial	ADJ
ajssms-1698	55	5	performance	performance	NOUN
ajssms-1698	55	6	and	and	CCONJ
ajssms-1698	55	7	liquidity	liquidity	NOUN
ajssms-1698	55	8	of	of	ADP
ajssms-1698	55	9	banks	bank	NOUN
ajssms-1698	55	10	has	have	AUX
ajssms-1698	55	11	been	be	AUX
ajssms-1698	55	12	a	a	DET
ajssms-1698	55	13	subject	subject	NOUN
ajssms-1698	55	14	of	of	ADP
ajssms-1698	55	15	disagreement	disagreement	NOUN
ajssms-1698	55	16	among	among	ADP
ajssms-1698	55	17	researchers	researcher	NOUN
ajssms-1698	55	18	and	and	CCONJ
ajssms-1698	55	19	players	player	NOUN
ajssms-1698	55	20	in	in	ADP
ajssms-1698	55	21	the	the	DET
ajssms-1698	55	22	industry	industry	NOUN
ajssms-1698	55	23	.	.	PUNCT
ajssms-1698	56	1	some	some	PRON
ajssms-1698	56	2	have	have	AUX
ajssms-1698	56	3	pointed	point	VERB
ajssms-1698	56	4	to	to	ADP
ajssms-1698	56	5	the	the	DET
ajssms-1698	56	6	relationship	relationship	NOUN
ajssms-1698	56	7	being	be	AUX
ajssms-1698	56	8	more	more	ADV
ajssms-1698	56	9	analytical	analytical	ADJ
ajssms-1698	56	10	than	than	ADP
ajssms-1698	56	11	perceptional	perceptional	ADJ
ajssms-1698	56	12	.	.	PUNCT
ajssms-1698	57	1	a	a	DET
ajssms-1698	57	2	study	study	NOUN
ajssms-1698	57	3	by	by	ADP
ajssms-1698	57	4	lartey	lartey	PROPN
ajssms-1698	57	5	,	,	PUNCT
ajssms-1698	57	6	antwi	antwi	ADJ
ajssms-1698	57	7	,	,	PUNCT
ajssms-1698	57	8	and	and	CCONJ
ajssms-1698	57	9	boadi	boadi	NOUN
ajssms-1698	57	10	(	(	PUNCT
ajssms-1698	57	11	2013	2013	NUM
ajssms-1698	57	12	)	)	PUNCT
ajssms-1698	57	13	found	find	VERB
ajssms-1698	57	14	a	a	DET
ajssms-1698	57	15	clear	clear	ADJ
ajssms-1698	57	16	,	,	PUNCT
ajssms-1698	57	17	positive	positive	ADJ
ajssms-1698	57	18	correlation	correlation	NOUN
ajssms-1698	57	19	between	between	ADP
ajssms-1698	57	20	bank	bank	NOUN
ajssms-1698	57	21	profitability	profitability	NOUN
ajssms-1698	57	22	and	and	CCONJ
ajssms-1698	57	23	liquidity	liquidity	NOUN
ajssms-1698	57	24	in	in	ADP
ajssms-1698	57	25	ghana	ghana	PROPN
ajssms-1698	57	26	.	.	PUNCT
ajssms-1698	58	1	banks	bank	NOUN
ajssms-1698	58	2	in	in	ADP
ajssms-1698	58	3	ghana	ghana	PROPN
ajssms-1698	58	4	,	,	PUNCT
ajssms-1698	58	5	especially	especially	ADV
ajssms-1698	58	6	in	in	ADP
ajssms-1698	58	7	the	the	DET
ajssms-1698	58	8	last	last	ADJ
ajssms-1698	58	9	few	few	ADJ
ajssms-1698	58	10	years	year	NOUN
ajssms-1698	58	11	,	,	PUNCT
ajssms-1698	58	12	are	be	AUX
ajssms-1698	58	13	embroiled	embroil	VERB
ajssms-1698	58	14	in	in	ADP
ajssms-1698	58	15	a	a	DET
ajssms-1698	58	16	serious	serious	ADJ
ajssms-1698	58	17	war	war	NOUN
ajssms-1698	58	18	over	over	ADP
ajssms-1698	58	19	deposit	deposit	NOUN
ajssms-1698	58	20	mobilization	mobilization	NOUN
ajssms-1698	58	21	to	to	PART
ajssms-1698	58	22	raise	raise	VERB
ajssms-1698	58	23	their	their	PRON
ajssms-1698	58	24	customer	customer	NOUN
ajssms-1698	58	25	deposits	deposit	NOUN
ajssms-1698	58	26	as	as	SCONJ
ajssms-1698	58	27	if	if	SCONJ
ajssms-1698	58	28	higher	high	ADJ
ajssms-1698	58	29	customer	customer	NOUN
ajssms-1698	58	30	deposits	deposit	NOUN
ajssms-1698	58	31	would	would	AUX
ajssms-1698	58	32	necessarily	necessarily	ADV
ajssms-1698	58	33	ensure	ensure	VERB
ajssms-1698	58	34	better	well	ADJ
ajssms-1698	58	35	financial	financial	ADJ
ajssms-1698	58	36	performance	performance	NOUN
ajssms-1698	58	37	.	.	PUNCT
ajssms-1698	59	1	banks	bank	NOUN
ajssms-1698	59	2	consistently	consistently	ADV
ajssms-1698	59	3	run	run	VERB
ajssms-1698	59	4	deposit	deposit	NOUN
ajssms-1698	59	5	promotions	promotion	NOUN
ajssms-1698	59	6	,	,	PUNCT
ajssms-1698	59	7	hiring	hire	VERB
ajssms-1698	59	8	large	large	ADJ
ajssms-1698	59	9	sales	sale	NOUN
ajssms-1698	59	10	staff	staff	NOUN
ajssms-1698	59	11	and	and	CCONJ
ajssms-1698	59	12	expanding	expand	VERB
ajssms-1698	59	13	vast	vast	ADJ
ajssms-1698	59	14	branch	branch	NOUN
ajssms-1698	59	15	network	network	NOUN
ajssms-1698	59	16	across	across	ADP
ajssms-1698	59	17	the	the	DET
ajssms-1698	59	18	country	country	NOUN
ajssms-1698	59	19	’s	’s	PART
ajssms-1698	59	20	length	length	NOUN
ajssms-1698	59	21	and	and	CCONJ
ajssms-1698	59	22	breadth	breadth	NOUN
ajssms-1698	59	23	.	.	PUNCT
ajssms-1698	60	1	such	such	ADJ
ajssms-1698	60	2	machinations	machination	NOUN
ajssms-1698	60	3	cost	cost	VERB
ajssms-1698	60	4	significant	significant	ADJ
ajssms-1698	60	5	sums	sum	NOUN
ajssms-1698	60	6	of	of	ADP
ajssms-1698	60	7	money	money	NOUN
ajssms-1698	60	8	and	and	CCONJ
ajssms-1698	60	9	other	other	ADJ
ajssms-1698	60	10	resources	resource	NOUN
ajssms-1698	60	11	which	which	PRON
ajssms-1698	60	12	adversely	adversely	ADV
ajssms-1698	60	13	affect	affect	VERB
ajssms-1698	60	14	the	the	DET
ajssms-1698	60	15	banks	bank	NOUN
ajssms-1698	60	16	'	'	PART
ajssms-1698	60	17	liquidity	liquidity	NOUN
ajssms-1698	60	18	and	and	CCONJ
ajssms-1698	60	19	financial	financial	ADJ
ajssms-1698	60	20	positions	position	NOUN
ajssms-1698	60	21	,	,	PUNCT
ajssms-1698	60	22	hence	hence	ADV
ajssms-1698	60	23	the	the	DET
ajssms-1698	60	24	need	need	NOUN
ajssms-1698	60	25	to	to	PART
ajssms-1698	60	26	analyse	analyse	VERB
ajssms-1698	60	27	financial	financial	ADJ
ajssms-1698	60	28	and	and	CCONJ
ajssms-1698	60	29	liquidity	liquidity	NOUN
ajssms-1698	60	30	trends	trend	NOUN
ajssms-1698	60	31	of	of	ADP
ajssms-1698	60	32	banks	bank	NOUN
ajssms-1698	60	33	in	in	ADP
ajssms-1698	60	34	the	the	DET
ajssms-1698	60	35	financial	financial	ADJ
ajssms-1698	60	36	sector	sector	NOUN
ajssms-1698	60	37	of	of	ADP
ajssms-1698	60	38	ghana	ghana	PROPN
ajssms-1698	60	39	.	.	PUNCT
ajssms-1698	61	1	the	the	DET
ajssms-1698	61	2	rest	rest	NOUN
ajssms-1698	61	3	of	of	ADP
ajssms-1698	61	4	the	the	DET
ajssms-1698	61	5	study	study	NOUN
ajssms-1698	61	6	is	be	AUX
ajssms-1698	61	7	presented	present	VERB
ajssms-1698	61	8	as	as	SCONJ
ajssms-1698	61	9	follows	follow	VERB
ajssms-1698	61	10	:	:	PUNCT
ajssms-1698	61	11	section	section	NOUN
ajssms-1698	61	12	2	2	NUM
ajssms-1698	61	13	focuses	focus	VERB
ajssms-1698	61	14	on	on	ADP
ajssms-1698	61	15	the	the	DET
ajssms-1698	61	16	literature	literature	PROPN
ajssms-1698	61	17	review	review	PROPN
ajssms-1698	61	18	.	.	PUNCT
ajssms-1698	62	1	section	section	NOUN
ajssms-1698	62	2	3	3	NUM
ajssms-1698	62	3	examines	examine	VERB
ajssms-1698	62	4	the	the	DET
ajssms-1698	62	5	methodology	methodology	NOUN
ajssms-1698	62	6	.	.	PUNCT
ajssms-1698	63	1	section	section	NOUN
ajssms-1698	63	2	4	4	NUM
ajssms-1698	63	3	presents	present	VERB
ajssms-1698	63	4	the	the	DET
ajssms-1698	63	5	results	result	NOUN
ajssms-1698	63	6	and	and	CCONJ
ajssms-1698	63	7	discussion	discussion	NOUN
ajssms-1698	63	8	.	.	PUNCT
ajssms-1698	64	1	finally	finally	ADV
ajssms-1698	64	2	,	,	PUNCT
ajssms-1698	64	3	section	section	NOUN
ajssms-1698	64	4	5	5	NUM
ajssms-1698	64	5	captures	capture	VERB
ajssms-1698	64	6	the	the	DET
ajssms-1698	64	7	conclusion	conclusion	NOUN
ajssms-1698	64	8	and	and	CCONJ
ajssms-1698	64	9	recommendations	recommendation	NOUN
ajssms-1698	64	10	drawn	draw	VERB
ajssms-1698	64	11	from	from	ADP
ajssms-1698	64	12	the	the	DET
ajssms-1698	64	13	study	study	NOUN
ajssms-1698	64	14	.	.	PUNCT
ajssms-1698	65	1	2	2	X
ajssms-1698	65	2	.	.	X
ajssms-1698	65	3	literature	literature	NOUN
ajssms-1698	65	4	review	review	VERB
ajssms-1698	65	5	2.1	2.1	NUM
ajssms-1698	65	6	.	.	PUNCT
ajssms-1698	65	7	self	self	NOUN
ajssms-1698	65	8	-	-	PUNCT
ajssms-1698	65	9	liquidating	liquidate	VERB
ajssms-1698	65	10	paper	paper	NOUN
ajssms-1698	65	11	theory	theory	NOUN
ajssms-1698	65	12	self	self	NOUN
ajssms-1698	65	13	-	-	PUNCT
ajssms-1698	65	14	liquidating	liquidate	VERB
ajssms-1698	65	15	paper	paper	NOUN
ajssms-1698	65	16	theory	theory	NOUN
ajssms-1698	65	17	was	be	AUX
ajssms-1698	65	18	widely	widely	ADV
ajssms-1698	65	19	accepted	accept	VERB
ajssms-1698	65	20	as	as	ADP
ajssms-1698	65	21	a	a	DET
ajssms-1698	65	22	means	means	NOUN
ajssms-1698	65	23	of	of	ADP
ajssms-1698	65	24	keeping	keep	VERB
ajssms-1698	65	25	banks	bank	NOUN
ajssms-1698	65	26	liquid	liquid	ADJ
ajssms-1698	65	27	.	.	PUNCT
ajssms-1698	66	1	according	accord	VERB
ajssms-1698	66	2	to	to	ADP
ajssms-1698	66	3	leonard	leonard	PROPN
ajssms-1698	66	4	(	(	PUNCT
ajssms-1698	66	5	2011	2011	NUM
ajssms-1698	66	6	)	)	PUNCT
ajssms-1698	66	7	,	,	PUNCT
ajssms-1698	66	8	the	the	DET
ajssms-1698	66	9	bank	bank	NOUN
ajssms-1698	66	10	's	's	PART
ajssms-1698	66	11	short	short	ADJ
ajssms-1698	66	12	-	-	PUNCT
ajssms-1698	66	13	term	term	NOUN
ajssms-1698	66	14	loans	loan	NOUN
ajssms-1698	66	15	to	to	PART
ajssms-1698	66	16	fund	fund	VERB
ajssms-1698	66	17	saleable	saleable	ADJ
ajssms-1698	66	18	goods	good	NOUN
ajssms-1698	66	19	from	from	ADP
ajssms-1698	66	20	the	the	DET
ajssms-1698	66	21	manufacturer	manufacturer	NOUN
ajssms-1698	66	22	to	to	ADP
ajssms-1698	66	23	the	the	DET
ajssms-1698	66	24	customer	customer	NOUN
ajssms-1698	66	25	are	be	AUX
ajssms-1698	66	26	the	the	DET
ajssms-1698	66	27	most	most	ADV
ajssms-1698	66	28	liquid	liquid	ADJ
ajssms-1698	66	29	credits	credit	NOUN
ajssms-1698	66	30	the	the	DET
ajssms-1698	66	31	bank	bank	NOUN
ajssms-1698	66	32	can	can	AUX
ajssms-1698	66	33	advance	advance	VERB
ajssms-1698	66	34	.	.	PUNCT
ajssms-1698	67	1	these	these	PRON
ajssms-1698	67	2	were	be	AUX
ajssms-1698	67	3	known	know	VERB
ajssms-1698	67	4	as	as	ADP
ajssms-1698	67	5	self	self	NOUN
ajssms-1698	67	6	-	-	PUNCT
ajssms-1698	67	7	liquidating	liquidate	VERB
ajssms-1698	67	8	loans	loan	NOUN
ajssms-1698	67	9	,	,	PUNCT
ajssms-1698	67	10	as	as	SCONJ
ajssms-1698	67	11	the	the	DET
ajssms-1698	67	12	funded	fund	VERB
ajssms-1698	67	13	goods	good	NOUN
ajssms-1698	67	14	were	be	AUX
ajssms-1698	67	15	soon	soon	ADV
ajssms-1698	67	16	sold	sell	VERB
ajssms-1698	67	17	and	and	CCONJ
ajssms-1698	67	18	the	the	DET
ajssms-1698	67	19	debt	debt	NOUN
ajssms-1698	67	20	paid	pay	VERB
ajssms-1698	67	21	off	off	ADP
ajssms-1698	67	22	.	.	PUNCT
ajssms-1698	68	1	such	such	ADJ
ajssms-1698	68	2	self	self	NOUN
ajssms-1698	68	3	-	-	PUNCT
ajssms-1698	68	4	liquidating	liquidate	VERB
ajssms-1698	68	5	short	short	ADJ
ajssms-1698	68	6	-	-	PUNCT
ajssms-1698	68	7	term	term	NOUN
ajssms-1698	68	8	loans	loan	NOUN
ajssms-1698	68	9	have	have	AUX
ajssms-1698	68	10	been	be	AUX
ajssms-1698	68	11	advanced	advanced	ADJ
ajssms-1698	68	12	to	to	PART
ajssms-1698	68	13	meet	meet	VERB
ajssms-1698	68	14	the	the	DET
ajssms-1698	68	15	borrowers	borrower	NOUN
ajssms-1698	68	16	'	'	PART
ajssms-1698	68	17	working	work	VERB
ajssms-1698	68	18	capital	capital	NOUN
ajssms-1698	68	19	requirements	requirement	NOUN
ajssms-1698	68	20	.	.	PUNCT
ajssms-1698	69	1	shekhar	shekhar	PROPN
ajssms-1698	69	2	and	and	CCONJ
ajssms-1698	69	3	shekhar	shekhar	PROPN
ajssms-1698	69	4	(	(	PUNCT
ajssms-1698	69	5	2005	2005	NUM
ajssms-1698	69	6	)	)	PUNCT
ajssms-1698	69	7	claim	claim	VERB
ajssms-1698	69	8	that	that	SCONJ
ajssms-1698	69	9	self	self	NOUN
ajssms-1698	69	10	-	-	PUNCT
ajssms-1698	69	11	liquidating	liquidate	VERB
ajssms-1698	69	12	commercial	commercial	ADJ
ajssms-1698	69	13	papers	paper	NOUN
ajssms-1698	69	14	or	or	CCONJ
ajssms-1698	69	15	shortterm	shortterm	PROPN
ajssms-1698	69	16	loans	loan	NOUN
ajssms-1698	69	17	are	be	AUX
ajssms-1698	69	18	intended	intend	VERB
ajssms-1698	69	19	to	to	PART
ajssms-1698	69	20	provide	provide	VERB
ajssms-1698	69	21	existing	exist	VERB
ajssms-1698	69	22	,	,	PUNCT
ajssms-1698	69	23	self	self	NOUN
ajssms-1698	69	24	-	-	PUNCT
ajssms-1698	69	25	liquidating	liquidate	VERB
ajssms-1698	69	26	working	working	NOUN
ajssms-1698	69	27	capital	capital	NOUN
ajssms-1698	69	28	.	.	PUNCT
ajssms-1698	70	1	a	a	DET
ajssms-1698	70	2	bill	bill	NOUN
ajssms-1698	70	3	of	of	ADP
ajssms-1698	70	4	exchange	exchange	NOUN
ajssms-1698	70	5	,	,	PUNCT
ajssms-1698	70	6	usually	usually	ADV
ajssms-1698	70	7	an	an	DET
ajssms-1698	70	8	example	example	NOUN
ajssms-1698	70	9	of	of	ADP
ajssms-1698	70	10	a	a	DET
ajssms-1698	70	11	self	self	NOUN
ajssms-1698	70	12	-	-	PUNCT
ajssms-1698	70	13	liquidating	liquidate	VERB
ajssms-1698	70	14	document	document	NOUN
ajssms-1698	70	15	from	from	ADP
ajssms-1698	70	16	a	a	DET
ajssms-1698	70	17	real	real	ADJ
ajssms-1698	70	18	trade	trade	NOUN
ajssms-1698	70	19	transaction	transaction	NOUN
ajssms-1698	70	20	,	,	PUNCT
ajssms-1698	70	21	which	which	PRON
ajssms-1698	70	22	is	be	AUX
ajssms-1698	70	23	a	a	DET
ajssms-1698	70	24	secured	secure	VERB
ajssms-1698	70	25	loan	loan	NOUN
ajssms-1698	70	26	from	from	ADP
ajssms-1698	70	27	physical	physical	ADJ
ajssms-1698	70	28	goods	good	NOUN
ajssms-1698	70	29	that	that	PRON
ajssms-1698	70	30	can	can	AUX
ajssms-1698	70	31	be	be	AUX
ajssms-1698	70	32	repaid	repay	VERB
ajssms-1698	70	33	from	from	ADP
ajssms-1698	70	34	the	the	DET
ajssms-1698	70	35	price	price	NOUN
ajssms-1698	70	36	of	of	ADP
ajssms-1698	70	37	their	their	PRON
ajssms-1698	70	38	sales	sale	NOUN
ajssms-1698	70	39	(	(	PUNCT
ajssms-1698	70	40	gomez	gomez	NOUN
ajssms-1698	70	41	,	,	PUNCT
ajssms-1698	70	42	2008	2008	NUM
ajssms-1698	70	43	)	)	PUNCT
ajssms-1698	70	44	.	.	PUNCT
ajssms-1698	71	1	often	often	ADV
ajssms-1698	71	2	called	call	VERB
ajssms-1698	71	3	commercial	commercial	ADJ
ajssms-1698	71	4	loan	loan	NOUN
ajssms-1698	71	5	theory	theory	NOUN
ajssms-1698	71	6	,	,	PUNCT
ajssms-1698	71	7	the	the	DET
ajssms-1698	71	8	theory	theory	NOUN
ajssms-1698	71	9	allows	allow	VERB
ajssms-1698	71	10	banks	bank	NOUN
ajssms-1698	71	11	to	to	PART
ajssms-1698	71	12	refrain	refrain	VERB
ajssms-1698	71	13	from	from	ADP
ajssms-1698	71	14	long	long	ADJ
ajssms-1698	71	15	-	-	PUNCT
ajssms-1698	71	16	term	term	NOUN
ajssms-1698	71	17	lending	lending	NOUN
ajssms-1698	71	18	.	.	PUNCT
ajssms-1698	72	1	gomez	gomez	PROPN
ajssms-1698	72	2	(	(	PUNCT
ajssms-1698	72	3	2008	2008	NUM
ajssms-1698	72	4	)	)	PUNCT
ajssms-1698	72	5	criticized	criticize	VERB
ajssms-1698	72	6	the	the	DET
ajssms-1698	72	7	commercial	commercial	ADJ
ajssms-1698	72	8	loan	loan	NOUN
ajssms-1698	72	9	hypothesis	hypothesis	NOUN
ajssms-1698	72	10	for	for	ADP
ajssms-1698	72	11	having	have	VERB
ajssms-1698	72	12	negative	negative	ADJ
ajssms-1698	72	13	effects	effect	NOUN
ajssms-1698	72	14	on	on	ADP
ajssms-1698	72	15	business	business	NOUN
ajssms-1698	72	16	activities	activity	NOUN
ajssms-1698	72	17	and	and	CCONJ
ajssms-1698	72	18	the	the	DET
ajssms-1698	72	19	borrowers	borrower	NOUN
ajssms-1698	72	20	'	'	PART
ajssms-1698	72	21	purchasing	purchasing	NOUN
ajssms-1698	72	22	power	power	NOUN
ajssms-1698	72	23	if	if	SCONJ
ajssms-1698	72	24	all	all	DET
ajssms-1698	72	25	bank	bank	NOUN
ajssms-1698	72	26	loans	loan	NOUN
ajssms-1698	72	27	were	be	AUX
ajssms-1698	72	28	real	real	ADJ
ajssms-1698	72	29	bills	bill	NOUN
ajssms-1698	72	30	or	or	CCONJ
ajssms-1698	72	31	all	all	DET
ajssms-1698	72	32	banks	bank	NOUN
ajssms-1698	72	33	attempting	attempt	VERB
ajssms-1698	72	34	to	to	PART
ajssms-1698	72	35	cut	cut	VERB
ajssms-1698	72	36	their	their	PRON
ajssms-1698	72	37	loans	loan	NOUN
ajssms-1698	72	38	;	;	PUNCT
ajssms-1698	72	39	also	also	ADV
ajssms-1698	72	40	in	in	ADP
ajssms-1698	72	41	depression	depression	NOUN
ajssms-1698	72	42	periods	period	NOUN
ajssms-1698	72	43	,	,	PUNCT
ajssms-1698	72	44	goods	good	NOUN
ajssms-1698	72	45	do	do	AUX
ajssms-1698	72	46	not	not	PART
ajssms-1698	72	47	move	move	VERB
ajssms-1698	72	48	readily	readily	ADV
ajssms-1698	72	49	into	into	ADP
ajssms-1698	72	50	the	the	DET
ajssms-1698	72	51	normal	normal	ADJ
ajssms-1698	72	52	channels	channel	NOUN
ajssms-1698	72	53	of	of	ADP
ajssms-1698	72	54	trade	trade	NOUN
ajssms-1698	72	55	and	and	CCONJ
ajssms-1698	72	56	may	may	AUX
ajssms-1698	72	57	occasion	occasion	VERB
ajssms-1698	72	58	some	some	DET
ajssms-1698	72	59	losses	loss	NOUN
ajssms-1698	72	60	to	to	ADP
ajssms-1698	72	61	sellers	seller	NOUN
ajssms-1698	72	62	.	.	PUNCT
ajssms-1698	73	1	therefore	therefore	ADV
ajssms-1698	73	2	,	,	PUNCT
ajssms-1698	73	3	the	the	DET
ajssms-1698	73	4	traders	trader	NOUN
ajssms-1698	73	5	are	be	AUX
ajssms-1698	73	6	not	not	PART
ajssms-1698	73	7	able	able	ADJ
ajssms-1698	73	8	to	to	PART
ajssms-1698	73	9	meet	meet	VERB
ajssms-1698	73	10	the	the	DET
ajssms-1698	73	11	bills	bill	NOUN
ajssms-1698	73	12	on	on	ADP
ajssms-1698	73	13	maturity	maturity	NOUN
ajssms-1698	73	14	.	.	PUNCT
ajssms-1698	74	1	asian	asian	ADJ
ajssms-1698	74	2	journal	journal	NOUN
ajssms-1698	74	3	of	of	ADP
ajssms-1698	74	4	social	social	ADJ
ajssms-1698	74	5	sciences	sciences	PROPN
ajssms-1698	74	6	and	and	CCONJ
ajssms-1698	74	7	management	management	NOUN
ajssms-1698	74	8	studies	study	NOUN
ajssms-1698	74	9	,	,	PUNCT
ajssms-1698	74	10	2020	2020	NUM
ajssms-1698	74	11	,	,	PUNCT
ajssms-1698	74	12	7(2	7(2	NUM
ajssms-1698	74	13	):	):	PUNCT
ajssms-1698	74	14	135	135	NUM
ajssms-1698	74	15	-	-	SYM
ajssms-1698	74	16	142	142	NUM
ajssms-1698	74	17	137	137	NUM
ajssms-1698	74	18	©	©	ADP
ajssms-1698	74	19	2020	2020	NUM
ajssms-1698	74	20	by	by	ADP
ajssms-1698	74	21	the	the	DET
ajssms-1698	74	22	authors	author	NOUN
ajssms-1698	74	23	;	;	PUNCT
ajssms-1698	74	24	licensee	licensee	PROPN
ajssms-1698	74	25	asian	asian	ADJ
ajssms-1698	74	26	online	online	PROPN
ajssms-1698	74	27	journal	journal	PROPN
ajssms-1698	74	28	publishing	publishing	NOUN
ajssms-1698	74	29	group	group	NOUN
ajssms-1698	74	30	2.2	2.2	NUM
ajssms-1698	74	31	.	.	PUNCT
ajssms-1698	75	1	shiftability	shiftability	NOUN
ajssms-1698	75	2	theory	theory	PROPN
ajssms-1698	75	3	moulton	moulton	PROPN
ajssms-1698	75	4	(	(	PUNCT
ajssms-1698	75	5	1918	1918	NUM
ajssms-1698	75	6	)	)	PUNCT
ajssms-1698	75	7	propagated	propagate	VERB
ajssms-1698	75	8	this	this	DET
ajssms-1698	75	9	theory	theory	NOUN
ajssms-1698	75	10	to	to	PART
ajssms-1698	75	11	replace	replace	VERB
ajssms-1698	75	12	the	the	DET
ajssms-1698	75	13	self	self	NOUN
ajssms-1698	75	14	-	-	PUNCT
ajssms-1698	75	15	liquidating	liquidate	VERB
ajssms-1698	75	16	paper	paper	NOUN
ajssms-1698	75	17	theory	theory	NOUN
ajssms-1698	75	18	,	,	PUNCT
ajssms-1698	75	19	though	though	SCONJ
ajssms-1698	75	20	loans	loan	NOUN
ajssms-1698	75	21	remained	remain	VERB
ajssms-1698	75	22	an	an	DET
ajssms-1698	75	23	important	important	ADJ
ajssms-1698	75	24	source	source	NOUN
ajssms-1698	75	25	of	of	ADP
ajssms-1698	75	26	liquidity	liquidity	NOUN
ajssms-1698	75	27	for	for	ADP
ajssms-1698	75	28	banks	bank	NOUN
ajssms-1698	75	29	.	.	PUNCT
ajssms-1698	76	1	the	the	DET
ajssms-1698	76	2	theory	theory	NOUN
ajssms-1698	76	3	holds	hold	VERB
ajssms-1698	76	4	that	that	SCONJ
ajssms-1698	76	5	bank	bank	NOUN
ajssms-1698	76	6	liquidity	liquidity	NOUN
ajssms-1698	76	7	is	be	AUX
ajssms-1698	76	8	retained	retain	VERB
ajssms-1698	76	9	if	if	SCONJ
ajssms-1698	76	10	it	it	PRON
ajssms-1698	76	11	has	have	VERB
ajssms-1698	76	12	assets	asset	NOUN
ajssms-1698	76	13	which	which	PRON
ajssms-1698	76	14	,	,	PUNCT
ajssms-1698	76	15	if	if	SCONJ
ajssms-1698	76	16	appropriate	appropriate	ADJ
ajssms-1698	76	17	,	,	PUNCT
ajssms-1698	76	18	can	can	AUX
ajssms-1698	76	19	be	be	AUX
ajssms-1698	76	20	transferred	transfer	VERB
ajssms-1698	76	21	to	to	ADP
ajssms-1698	76	22	other	other	ADJ
ajssms-1698	76	23	banks	bank	NOUN
ajssms-1698	76	24	before	before	ADP
ajssms-1698	76	25	maturity	maturity	NOUN
ajssms-1698	76	26	.	.	PUNCT
ajssms-1698	77	1	an	an	DET
ajssms-1698	77	2	entity	entity	NOUN
ajssms-1698	77	3	can	can	AUX
ajssms-1698	77	4	preserve	preserve	VERB
ajssms-1698	77	5	liquidity	liquidity	NOUN
ajssms-1698	77	6	by	by	ADP
ajssms-1698	77	7	maintaining	maintain	VERB
ajssms-1698	77	8	assets	asset	NOUN
ajssms-1698	77	9	that	that	PRON
ajssms-1698	77	10	can	can	AUX
ajssms-1698	77	11	be	be	AUX
ajssms-1698	77	12	quickly	quickly	ADV
ajssms-1698	77	13	moved	move	VERB
ajssms-1698	77	14	,	,	PUNCT
ajssms-1698	77	15	transferred	transfer	VERB
ajssms-1698	77	16	,	,	PUNCT
ajssms-1698	77	17	or	or	CCONJ
ajssms-1698	77	18	sold	sell	VERB
ajssms-1698	77	19	for	for	ADP
ajssms-1698	77	20	cash	cash	NOUN
ajssms-1698	77	21	with	with	ADP
ajssms-1698	77	22	minimum	minimum	ADJ
ajssms-1698	77	23	transaction	transaction	NOUN
ajssms-1698	77	24	costs	cost	NOUN
ajssms-1698	77	25	or	or	CCONJ
ajssms-1698	77	26	value	value	NOUN
ajssms-1698	77	27	loss	loss	NOUN
ajssms-1698	77	28	(	(	PUNCT
ajssms-1698	77	29	bhattacharya	bhattacharya	NOUN
ajssms-1698	77	30	,	,	PUNCT
ajssms-1698	77	31	2008	2008	NUM
ajssms-1698	77	32	)	)	PUNCT
ajssms-1698	77	33	.	.	PUNCT
ajssms-1698	78	1	gomez	gomez	PROPN
ajssms-1698	78	2	(	(	PUNCT
ajssms-1698	78	3	2008	2008	NUM
ajssms-1698	78	4	)	)	PUNCT
ajssms-1698	78	5	asserted	assert	VERB
ajssms-1698	78	6	that	that	SCONJ
ajssms-1698	78	7	if	if	SCONJ
ajssms-1698	78	8	the	the	DET
ajssms-1698	78	9	assets	asset	NOUN
ajssms-1698	78	10	held	hold	VERB
ajssms-1698	78	11	could	could	AUX
ajssms-1698	78	12	be	be	AUX
ajssms-1698	78	13	transferred	transfer	VERB
ajssms-1698	78	14	or	or	CCONJ
ajssms-1698	78	15	sold	sell	VERB
ajssms-1698	78	16	to	to	ADP
ajssms-1698	78	17	the	the	DET
ajssms-1698	78	18	central	central	ADJ
ajssms-1698	78	19	bank	bank	NOUN
ajssms-1698	78	20	which	which	PRON
ajssms-1698	78	21	is	be	AUX
ajssms-1698	78	22	the	the	DET
ajssms-1698	78	23	lender	lender	NOUN
ajssms-1698	78	24	of	of	ADP
ajssms-1698	78	25	last	last	ADJ
ajssms-1698	78	26	resort	resort	NOUN
ajssms-1698	78	27	,	,	PUNCT
ajssms-1698	78	28	the	the	DET
ajssms-1698	78	29	optimum	optimum	ADJ
ajssms-1698	78	30	shiftability	shiftability	NOUN
ajssms-1698	78	31	is	be	AUX
ajssms-1698	78	32	achieved	achieve	VERB
ajssms-1698	78	33	.	.	PUNCT
ajssms-1698	79	1	the	the	DET
ajssms-1698	79	2	bank	bank	NOUN
ajssms-1698	79	3	will	will	AUX
ajssms-1698	79	4	hold	hold	VERB
ajssms-1698	79	5	highly	highly	ADV
ajssms-1698	79	6	marketable	marketable	ADJ
ajssms-1698	79	7	securities	security	NOUN
ajssms-1698	79	8	which	which	PRON
ajssms-1698	79	9	are	be	AUX
ajssms-1698	79	10	readily	readily	ADV
ajssms-1698	79	11	transferable	transferable	ADJ
ajssms-1698	79	12	for	for	ADP
ajssms-1698	79	13	liquidity	liquidity	NOUN
ajssms-1698	79	14	to	to	ADP
ajssms-1698	79	15	other	other	ADJ
ajssms-1698	79	16	banks	bank	NOUN
ajssms-1698	79	17	and	and	CCONJ
ajssms-1698	79	18	the	the	DET
ajssms-1698	79	19	central	central	ADJ
ajssms-1698	79	20	bank	bank	NOUN
ajssms-1698	79	21	.	.	PUNCT
ajssms-1698	80	1	the	the	DET
ajssms-1698	80	2	theory	theory	NOUN
ajssms-1698	80	3	argues	argue	VERB
ajssms-1698	80	4	that	that	SCONJ
ajssms-1698	80	5	the	the	DET
ajssms-1698	80	6	bank	bank	NOUN
ajssms-1698	80	7	should	should	AUX
ajssms-1698	80	8	obtain	obtain	VERB
ajssms-1698	80	9	assets	asset	NOUN
ajssms-1698	80	10	that	that	PRON
ajssms-1698	80	11	are	be	AUX
ajssms-1698	80	12	shiftable	shiftable	ADJ
ajssms-1698	80	13	,	,	PUNCT
ajssms-1698	80	14	marketable	marketable	ADJ
ajssms-1698	80	15	and	and	CCONJ
ajssms-1698	80	16	transferable	transferable	ADJ
ajssms-1698	80	17	to	to	PART
ajssms-1698	80	18	ensure	ensure	VERB
ajssms-1698	80	19	that	that	SCONJ
ajssms-1698	80	20	when	when	SCONJ
ajssms-1698	80	21	the	the	DET
ajssms-1698	80	22	need	need	NOUN
ajssms-1698	80	23	arises	arise	VERB
ajssms-1698	80	24	,	,	PUNCT
ajssms-1698	80	25	they	they	PRON
ajssms-1698	80	26	can	can	AUX
ajssms-1698	80	27	create	create	VERB
ajssms-1698	80	28	some	some	DET
ajssms-1698	80	29	liquidity	liquidity	NOUN
ajssms-1698	80	30	for	for	ADP
ajssms-1698	80	31	the	the	DET
ajssms-1698	80	32	bank	bank	NOUN
ajssms-1698	80	33	.	.	PUNCT
ajssms-1698	81	1	the	the	DET
ajssms-1698	81	2	major	major	ADJ
ajssms-1698	81	3	criticism	criticism	NOUN
ajssms-1698	81	4	of	of	ADP
ajssms-1698	81	5	this	this	DET
ajssms-1698	81	6	theory	theory	NOUN
ajssms-1698	81	7	is	be	AUX
ajssms-1698	81	8	that	that	SCONJ
ajssms-1698	81	9	during	during	ADP
ajssms-1698	81	10	times	time	NOUN
ajssms-1698	81	11	of	of	ADP
ajssms-1698	81	12	depression	depression	NOUN
ajssms-1698	81	13	cost	cost	NOUN
ajssms-1698	81	14	of	of	ADP
ajssms-1698	81	15	shifting	shift	VERB
ajssms-1698	81	16	assets	asset	NOUN
ajssms-1698	81	17	may	may	AUX
ajssms-1698	81	18	be	be	AUX
ajssms-1698	81	19	high	high	ADJ
ajssms-1698	81	20	because	because	SCONJ
ajssms-1698	81	21	securities	security	NOUN
ajssms-1698	81	22	would	would	AUX
ajssms-1698	81	23	not	not	PART
ajssms-1698	81	24	be	be	AUX
ajssms-1698	81	25	attractive	attractive	ADJ
ajssms-1698	81	26	to	to	ADP
ajssms-1698	81	27	buyers	buyer	NOUN
ajssms-1698	81	28	.	.	PUNCT
ajssms-1698	82	1	2.3	2.3	NUM
ajssms-1698	82	2	.	.	PUNCT
ajssms-1698	82	3	overview	overview	NOUN
ajssms-1698	82	4	of	of	ADP
ajssms-1698	82	5	ghanaian	ghanaian	ADJ
ajssms-1698	82	6	banking	banking	NOUN
ajssms-1698	82	7	industry	industry	NOUN
ajssms-1698	82	8	the	the	DET
ajssms-1698	82	9	banking	banking	NOUN
ajssms-1698	82	10	sector	sector	NOUN
ajssms-1698	82	11	in	in	ADP
ajssms-1698	82	12	ghana	ghana	PROPN
ajssms-1698	82	13	,	,	PUNCT
ajssms-1698	82	14	since	since	SCONJ
ajssms-1698	82	15	the	the	DET
ajssms-1698	82	16	turn	turn	NOUN
ajssms-1698	82	17	of	of	ADP
ajssms-1698	82	18	the	the	DET
ajssms-1698	82	19	21st	21st	ADJ
ajssms-1698	82	20	century	century	NOUN
ajssms-1698	82	21	,	,	PUNCT
ajssms-1698	82	22	has	have	AUX
ajssms-1698	82	23	been	be	AUX
ajssms-1698	82	24	the	the	DET
ajssms-1698	82	25	most	most	ADV
ajssms-1698	82	26	active	active	ADJ
ajssms-1698	82	27	in	in	ADP
ajssms-1698	82	28	the	the	DET
ajssms-1698	82	29	economy	economy	NOUN
ajssms-1698	82	30	,	,	PUNCT
ajssms-1698	82	31	showing	show	VERB
ajssms-1698	82	32	steady	steady	ADJ
ajssms-1698	82	33	growth	growth	NOUN
ajssms-1698	82	34	in	in	ADP
ajssms-1698	82	35	both	both	DET
ajssms-1698	82	36	assets	asset	NOUN
ajssms-1698	82	37	and	and	CCONJ
ajssms-1698	82	38	profitability	profitability	NOUN
ajssms-1698	82	39	.	.	PUNCT
ajssms-1698	83	1	the	the	DET
ajssms-1698	83	2	successes	success	NOUN
ajssms-1698	83	3	of	of	ADP
ajssms-1698	83	4	the	the	DET
ajssms-1698	83	5	banks	bank	NOUN
ajssms-1698	83	6	largely	largely	ADV
ajssms-1698	83	7	resulted	result	VERB
ajssms-1698	83	8	from	from	ADP
ajssms-1698	83	9	the	the	DET
ajssms-1698	83	10	passage	passage	NOUN
ajssms-1698	83	11	of	of	ADP
ajssms-1698	83	12	the	the	DET
ajssms-1698	83	13	bank	bank	PROPN
ajssms-1698	83	14	of	of	ADP
ajssms-1698	83	15	ghana	ghana	PROPN
ajssms-1698	83	16	act	act	PROPN
ajssms-1698	83	17	2002	2002	NUM
ajssms-1698	83	18	,	,	PUNCT
ajssms-1698	83	19	act	act	VERB
ajssms-1698	83	20	612	612	NUM
ajssms-1698	83	21	and	and	CCONJ
ajssms-1698	83	22	the	the	DET
ajssms-1698	83	23	banking	banking	NOUN
ajssms-1698	83	24	act	act	NOUN
ajssms-1698	83	25	2004	2004	NUM
ajssms-1698	83	26	,	,	PUNCT
ajssms-1698	83	27	act	act	VERB
ajssms-1698	83	28	673	673	NUM
ajssms-1698	83	29	combined	combine	VERB
ajssms-1698	83	30	with	with	ADP
ajssms-1698	83	31	the	the	DET
ajssms-1698	83	32	liberalization	liberalization	NOUN
ajssms-1698	83	33	of	of	ADP
ajssms-1698	83	34	the	the	DET
ajssms-1698	83	35	banking	banking	NOUN
ajssms-1698	83	36	sector	sector	NOUN
ajssms-1698	83	37	.	.	PUNCT
ajssms-1698	84	1	these	these	DET
ajssms-1698	84	2	initiatives	initiative	NOUN
ajssms-1698	84	3	saw	see	VERB
ajssms-1698	84	4	the	the	DET
ajssms-1698	84	5	issuance	issuance	NOUN
ajssms-1698	84	6	of	of	ADP
ajssms-1698	84	7	universal	universal	ADJ
ajssms-1698	84	8	banking	banking	NOUN
ajssms-1698	84	9	business	business	NOUN
ajssms-1698	84	10	licenses	license	NOUN
ajssms-1698	84	11	and	and	CCONJ
ajssms-1698	84	12	the	the	DET
ajssms-1698	84	13	relaxation	relaxation	NOUN
ajssms-1698	84	14	of	of	ADP
ajssms-1698	84	15	the	the	DET
ajssms-1698	84	16	conditions	condition	NOUN
ajssms-1698	84	17	for	for	ADP
ajssms-1698	84	18	entry	entry	NOUN
ajssms-1698	84	19	into	into	ADP
ajssms-1698	84	20	the	the	DET
ajssms-1698	84	21	banking	banking	NOUN
ajssms-1698	84	22	business	business	NOUN
ajssms-1698	84	23	.	.	PUNCT
ajssms-1698	85	1	such	such	ADJ
ajssms-1698	85	2	innovations	innovation	NOUN
ajssms-1698	85	3	have	have	AUX
ajssms-1698	85	4	brought	bring	VERB
ajssms-1698	85	5	many	many	ADJ
ajssms-1698	85	6	nigerian	nigerian	ADJ
ajssms-1698	85	7	banks	bank	NOUN
ajssms-1698	85	8	into	into	ADP
ajssms-1698	85	9	the	the	DET
ajssms-1698	85	10	industry	industry	NOUN
ajssms-1698	85	11	with	with	ADP
ajssms-1698	85	12	advanced	advanced	ADJ
ajssms-1698	85	13	technology	technology	NOUN
ajssms-1698	85	14	,	,	PUNCT
ajssms-1698	85	15	unparalleled	unparalleled	ADJ
ajssms-1698	85	16	customer	customer	NOUN
ajssms-1698	85	17	support	support	NOUN
ajssms-1698	85	18	and	and	CCONJ
ajssms-1698	85	19	product	product	NOUN
ajssms-1698	85	20	innovation	innovation	NOUN
ajssms-1698	85	21	;	;	PUNCT
ajssms-1698	85	22	forcing	force	VERB
ajssms-1698	85	23	existing	exist	VERB
ajssms-1698	85	24	banks	bank	NOUN
ajssms-1698	85	25	to	to	PART
ajssms-1698	85	26	strengthen	strengthen	VERB
ajssms-1698	85	27	their	their	PRON
ajssms-1698	85	28	systems	system	NOUN
ajssms-1698	85	29	and	and	CCONJ
ajssms-1698	85	30	processes	process	NOUN
ajssms-1698	85	31	in	in	ADP
ajssms-1698	85	32	equal	equal	ADJ
ajssms-1698	85	33	measure	measure	NOUN
ajssms-1698	85	34	(	(	PUNCT
ajssms-1698	85	35	bawumia	bawumia	PROPN
ajssms-1698	85	36	,	,	PUNCT
ajssms-1698	85	37	owusu	owusu	PROPN
ajssms-1698	85	38	-	-	PROPN
ajssms-1698	85	39	danso	danso	PROPN
ajssms-1698	85	40	,	,	PUNCT
ajssms-1698	85	41	&	&	CCONJ
ajssms-1698	85	42	mcintyre	mcintyre	PROPN
ajssms-1698	85	43	,	,	PUNCT
ajssms-1698	85	44	2008	2008	NUM
ajssms-1698	85	45	)	)	PUNCT
ajssms-1698	85	46	.	.	PUNCT
ajssms-1698	86	1	some	some	DET
ajssms-1698	86	2	analysts	analyst	NOUN
ajssms-1698	86	3	do	do	AUX
ajssms-1698	86	4	not	not	PART
ajssms-1698	86	5	share	share	VERB
ajssms-1698	86	6	this	this	DET
ajssms-1698	86	7	view	view	NOUN
ajssms-1698	86	8	and	and	CCONJ
ajssms-1698	86	9	argue	argue	VERB
ajssms-1698	86	10	that	that	SCONJ
ajssms-1698	86	11	growth	growth	NOUN
ajssms-1698	86	12	in	in	ADP
ajssms-1698	86	13	the	the	DET
ajssms-1698	86	14	banking	banking	NOUN
ajssms-1698	86	15	sector	sector	NOUN
ajssms-1698	86	16	is	be	AUX
ajssms-1698	86	17	only	only	ADV
ajssms-1698	86	18	in	in	ADP
ajssms-1698	86	19	tandem	tandem	NOUN
ajssms-1698	86	20	with	with	ADP
ajssms-1698	86	21	the	the	DET
ajssms-1698	86	22	growth	growth	NOUN
ajssms-1698	86	23	in	in	ADP
ajssms-1698	86	24	the	the	DET
ajssms-1698	86	25	ghanaian	ghanaian	ADJ
ajssms-1698	86	26	economy	economy	NOUN
ajssms-1698	86	27	,	,	PUNCT
ajssms-1698	86	28	now	now	ADV
ajssms-1698	86	29	a	a	DET
ajssms-1698	86	30	lower	lower	ADV
ajssms-1698	86	31	-	-	PUNCT
ajssms-1698	86	32	middle	middle	ADJ
ajssms-1698	86	33	-	-	PUNCT
ajssms-1698	86	34	income	income	NOUN
ajssms-1698	86	35	economy	economy	NOUN
ajssms-1698	86	36	.	.	PUNCT
ajssms-1698	87	1	the	the	DET
ajssms-1698	87	2	financial	financial	ADJ
ajssms-1698	87	3	services	service	NOUN
ajssms-1698	87	4	sector	sector	NOUN
ajssms-1698	87	5	appears	appear	VERB
ajssms-1698	87	6	to	to	PART
ajssms-1698	87	7	be	be	AUX
ajssms-1698	87	8	undergoing	undergo	VERB
ajssms-1698	87	9	some	some	DET
ajssms-1698	87	10	rapid	rapid	ADJ
ajssms-1698	87	11	global	global	ADJ
ajssms-1698	87	12	transformation	transformation	NOUN
ajssms-1698	87	13	.	.	PUNCT
ajssms-1698	88	1	these	these	DET
ajssms-1698	88	2	changes	change	NOUN
ajssms-1698	88	3	have	have	AUX
ajssms-1698	88	4	arisen	arise	VERB
ajssms-1698	88	5	owing	owe	VERB
ajssms-1698	88	6	to	to	ADP
ajssms-1698	88	7	economic	economic	ADJ
ajssms-1698	88	8	deregulation	deregulation	NOUN
ajssms-1698	88	9	,	,	PUNCT
ajssms-1698	88	10	government	government	NOUN
ajssms-1698	88	11	policies	policy	NOUN
ajssms-1698	88	12	,	,	PUNCT
ajssms-1698	88	13	globalization	globalization	NOUN
ajssms-1698	88	14	and	and	CCONJ
ajssms-1698	88	15	information	information	NOUN
ajssms-1698	88	16	communication	communication	NOUN
ajssms-1698	88	17	technology	technology	NOUN
ajssms-1698	88	18	.	.	PUNCT
ajssms-1698	89	1	this	this	DET
ajssms-1698	89	2	transition	transition	NOUN
ajssms-1698	89	3	has	have	AUX
ajssms-1698	89	4	led	lead	VERB
ajssms-1698	89	5	to	to	ADP
ajssms-1698	89	6	intense	intense	ADJ
ajssms-1698	89	7	competition	competition	NOUN
ajssms-1698	89	8	across	across	ADP
ajssms-1698	89	9	the	the	DET
ajssms-1698	89	10	globe	globe	NOUN
ajssms-1698	89	11	within	within	ADP
ajssms-1698	89	12	the	the	DET
ajssms-1698	89	13	financial	financial	ADJ
ajssms-1698	89	14	services	service	NOUN
ajssms-1698	89	15	industry	industry	NOUN
ajssms-1698	89	16	,	,	PUNCT
ajssms-1698	89	17	requiring	require	VERB
ajssms-1698	89	18	financial	financial	ADJ
ajssms-1698	89	19	institutions	institution	NOUN
ajssms-1698	89	20	to	to	PART
ajssms-1698	89	21	constantly	constantly	ADV
ajssms-1698	89	22	offer	offer	VERB
ajssms-1698	89	23	a	a	DET
ajssms-1698	89	24	range	range	NOUN
ajssms-1698	89	25	of	of	ADP
ajssms-1698	89	26	financial	financial	ADJ
ajssms-1698	89	27	products	product	NOUN
ajssms-1698	89	28	to	to	PART
ajssms-1698	89	29	thrive	thrive	VERB
ajssms-1698	89	30	and	and	CCONJ
ajssms-1698	89	31	remain	remain	VERB
ajssms-1698	89	32	competitive	competitive	ADJ
ajssms-1698	89	33	.	.	PUNCT
ajssms-1698	90	1	initially	initially	ADV
ajssms-1698	90	2	,	,	PUNCT
ajssms-1698	90	3	the	the	DET
ajssms-1698	90	4	banking	banking	NOUN
ajssms-1698	90	5	sector	sector	NOUN
ajssms-1698	90	6	in	in	ADP
ajssms-1698	90	7	ghana	ghana	PROPN
ajssms-1698	90	8	was	be	AUX
ajssms-1698	90	9	listed	list	VERB
ajssms-1698	90	10	as	as	ADP
ajssms-1698	90	11	private	private	ADJ
ajssms-1698	90	12	,	,	PUNCT
ajssms-1698	90	13	merchant	merchant	NOUN
ajssms-1698	90	14	and	and	CCONJ
ajssms-1698	90	15	development	development	NOUN
ajssms-1698	90	16	banks	bank	NOUN
ajssms-1698	90	17	.	.	PUNCT
ajssms-1698	91	1	whilst	whilst	SCONJ
ajssms-1698	91	2	merchant	merchant	NOUN
ajssms-1698	91	3	banks	bank	NOUN
ajssms-1698	91	4	were	be	AUX
ajssms-1698	91	5	limited	limit	VERB
ajssms-1698	91	6	to	to	ADP
ajssms-1698	91	7	corporate	corporate	ADJ
ajssms-1698	91	8	clients	client	NOUN
ajssms-1698	91	9	,	,	PUNCT
ajssms-1698	91	10	the	the	DET
ajssms-1698	91	11	development	development	NOUN
ajssms-1698	91	12	and	and	CCONJ
ajssms-1698	91	13	commercial	commercial	ADJ
ajssms-1698	91	14	banks	bank	NOUN
ajssms-1698	91	15	served	serve	VERB
ajssms-1698	91	16	customers	customer	NOUN
ajssms-1698	91	17	across	across	ADP
ajssms-1698	91	18	the	the	DET
ajssms-1698	91	19	entire	entire	ADJ
ajssms-1698	91	20	spectrum	spectrum	NOUN
ajssms-1698	91	21	(	(	PUNCT
ajssms-1698	91	22	antwi	antwi	ADV
ajssms-1698	91	23	-	-	PUNCT
ajssms-1698	91	24	asare	asare	PROPN
ajssms-1698	91	25	&	&	CCONJ
ajssms-1698	91	26	addison	addison	PROPN
ajssms-1698	91	27	,	,	PUNCT
ajssms-1698	91	28	2000	2000	NUM
ajssms-1698	91	29	)	)	PUNCT
ajssms-1698	91	30	.	.	PUNCT
ajssms-1698	92	1	it	it	PRON
ajssms-1698	92	2	was	be	AUX
ajssms-1698	92	3	against	against	ADP
ajssms-1698	92	4	this	this	DET
ajssms-1698	92	5	backdrop	backdrop	NOUN
ajssms-1698	92	6	that	that	SCONJ
ajssms-1698	92	7	the	the	DET
ajssms-1698	92	8	need	need	NOUN
ajssms-1698	92	9	to	to	PART
ajssms-1698	92	10	create	create	VERB
ajssms-1698	92	11	a	a	DET
ajssms-1698	92	12	level	level	NOUN
ajssms-1698	92	13	playing	playing	NOUN
ajssms-1698	92	14	field	field	NOUN
ajssms-1698	92	15	for	for	SCONJ
ajssms-1698	92	16	all	all	DET
ajssms-1698	92	17	banks	bank	NOUN
ajssms-1698	92	18	operating	operate	VERB
ajssms-1698	92	19	in	in	ADP
ajssms-1698	92	20	ghana	ghana	PROPN
ajssms-1698	92	21	was	be	AUX
ajssms-1698	92	22	introduced	introduce	VERB
ajssms-1698	92	23	,	,	PUNCT
ajssms-1698	92	24	hence	hence	ADV
ajssms-1698	92	25	the	the	DET
ajssms-1698	92	26	concept	concept	NOUN
ajssms-1698	92	27	of	of	ADP
ajssms-1698	92	28	uniform	uniform	ADJ
ajssms-1698	92	29	banking	banking	NOUN
ajssms-1698	92	30	business	business	NOUN
ajssms-1698	92	31	licensing	licensing	NOUN
ajssms-1698	92	32	.	.	PUNCT
ajssms-1698	93	1	the	the	DET
ajssms-1698	93	2	goal	goal	NOUN
ajssms-1698	93	3	was	be	AUX
ajssms-1698	93	4	to	to	PART
ajssms-1698	93	5	give	give	VERB
ajssms-1698	93	6	banks	bank	NOUN
ajssms-1698	93	7	that	that	PRON
ajssms-1698	93	8	meet	meet	VERB
ajssms-1698	93	9	the	the	DET
ajssms-1698	93	10	capital	capital	NOUN
ajssms-1698	93	11	requirements	requirement	NOUN
ajssms-1698	93	12	,	,	PUNCT
ajssms-1698	93	13	the	the	DET
ajssms-1698	93	14	freedom	freedom	NOUN
ajssms-1698	93	15	to	to	PART
ajssms-1698	93	16	participate	participate	VERB
ajssms-1698	93	17	in	in	ADP
ajssms-1698	93	18	any	any	DET
ajssms-1698	93	19	permissible	permissible	ADJ
ajssms-1698	93	20	,	,	PUNCT
ajssms-1698	93	21	unregulated	unregulated	ADJ
ajssms-1698	93	22	banking	banking	NOUN
ajssms-1698	93	23	business	business	NOUN
ajssms-1698	93	24	and	and	CCONJ
ajssms-1698	93	25	thus	thus	ADV
ajssms-1698	93	26	remove	remove	VERB
ajssms-1698	93	27	the	the	DET
ajssms-1698	93	28	compartmentalization	compartmentalization	NOUN
ajssms-1698	93	29	.	.	PUNCT
ajssms-1698	94	1	over	over	ADP
ajssms-1698	94	2	the	the	DET
ajssms-1698	94	3	past	past	ADJ
ajssms-1698	94	4	few	few	ADJ
ajssms-1698	94	5	years	year	NOUN
ajssms-1698	94	6	,	,	PUNCT
ajssms-1698	94	7	the	the	DET
ajssms-1698	94	8	banking	banking	NOUN
ajssms-1698	94	9	industry	industry	NOUN
ajssms-1698	94	10	has	have	AUX
ajssms-1698	94	11	seen	see	VERB
ajssms-1698	94	12	some	some	DET
ajssms-1698	94	13	significant	significant	ADJ
ajssms-1698	94	14	performance	performance	NOUN
ajssms-1698	94	15	improvements	improvement	NOUN
ajssms-1698	94	16	as	as	ADP
ajssms-1698	94	17	a	a	DET
ajssms-1698	94	18	result	result	NOUN
ajssms-1698	94	19	of	of	ADP
ajssms-1698	94	20	government	government	NOUN
ajssms-1698	94	21	-	-	PUNCT
ajssms-1698	94	22	led	lead	VERB
ajssms-1698	94	23	reforms	reform	NOUN
ajssms-1698	94	24	over	over	ADP
ajssms-1698	94	25	the	the	DET
ajssms-1698	94	26	years	year	NOUN
ajssms-1698	94	27	.	.	PUNCT
ajssms-1698	95	1	some	some	PRON
ajssms-1698	95	2	of	of	ADP
ajssms-1698	95	3	the	the	DET
ajssms-1698	95	4	reforms	reform	NOUN
ajssms-1698	95	5	introduced	introduce	VERB
ajssms-1698	95	6	that	that	PRON
ajssms-1698	95	7	helped	help	VERB
ajssms-1698	95	8	the	the	DET
ajssms-1698	95	9	banking	banking	NOUN
ajssms-1698	95	10	sector	sector	NOUN
ajssms-1698	95	11	in	in	ADP
ajssms-1698	95	12	ghana	ghana	PROPN
ajssms-1698	95	13	included	include	VERB
ajssms-1698	95	14	;	;	PUNCT
ajssms-1698	95	15	the	the	DET
ajssms-1698	95	16	legislation	legislation	NOUN
ajssms-1698	95	17	of	of	ADP
ajssms-1698	95	18	the	the	DET
ajssms-1698	95	19	foreign	foreign	PROPN
ajssms-1698	95	20	exchange	exchange	PROPN
ajssms-1698	95	21	bureau	bureau	NOUN
ajssms-1698	95	22	,	,	PUNCT
ajssms-1698	95	23	the	the	DET
ajssms-1698	95	24	non	non	ADJ
ajssms-1698	95	25	-	-	ADJ
ajssms-1698	95	26	performing	perform	VERB
ajssms-1698	95	27	assets	asset	NOUN
ajssms-1698	95	28	recovery	recovery	NOUN
ajssms-1698	95	29	trust	trust	NOUN
ajssms-1698	95	30	(	(	PUNCT
ajssms-1698	95	31	npart	npart	NOUN
ajssms-1698	95	32	)	)	PUNCT
ajssms-1698	95	33	,	,	PUNCT
ajssms-1698	95	34	the	the	DET
ajssms-1698	95	35	financial	financial	ADJ
ajssms-1698	95	36	sector	sector	NOUN
ajssms-1698	95	37	adjustment	adjustment	NOUN
ajssms-1698	95	38	programme	programme	NOUN
ajssms-1698	95	39	(	(	PUNCT
ajssms-1698	95	40	finsap	finsap	NOUN
ajssms-1698	95	41	ii	ii	PROPN
ajssms-1698	95	42	and	and	CCONJ
ajssms-1698	95	43	i	i	PROPN
ajssms-1698	95	44	)	)	PUNCT
ajssms-1698	95	45	,	,	PUNCT
ajssms-1698	95	46	the	the	DET
ajssms-1698	95	47	promulgation	promulgation	NOUN
ajssms-1698	95	48	of	of	ADP
ajssms-1698	95	49	the	the	DET
ajssms-1698	95	50	new	new	ADJ
ajssms-1698	95	51	banking	banking	NOUN
ajssms-1698	95	52	law	law	NOUN
ajssms-1698	95	53	in	in	ADP
ajssms-1698	95	54	1989	1989	NUM
ajssms-1698	95	55	,	,	PUNCT
ajssms-1698	95	56	pndc	pndc	PROPN
ajssms-1698	95	57	law	law	NOUN
ajssms-1698	95	58	225	225	NUM
ajssms-1698	95	59	,	,	PUNCT
ajssms-1698	95	60	and	and	CCONJ
ajssms-1698	95	61	so	so	ADV
ajssms-1698	95	62	on	on	ADV
ajssms-1698	95	63	(	(	PUNCT
ajssms-1698	95	64	bawumia	bawumia	NOUN
ajssms-1698	95	65	et	et	PROPN
ajssms-1698	95	66	al	al	PROPN
ajssms-1698	95	67	.	.	PROPN
ajssms-1698	95	68	,	,	PUNCT
ajssms-1698	95	69	2008	2008	NUM
ajssms-1698	95	70	)	)	PUNCT
ajssms-1698	95	71	.	.	PUNCT
ajssms-1698	96	1	with	with	ADP
ajssms-1698	96	2	the	the	DET
ajssms-1698	96	3	passage	passage	NOUN
ajssms-1698	96	4	of	of	ADP
ajssms-1698	96	5	the	the	DET
ajssms-1698	96	6	new	new	ADJ
ajssms-1698	96	7	banking	banking	NOUN
ajssms-1698	96	8	law	law	NOUN
ajssms-1698	96	9	and	and	CCONJ
ajssms-1698	96	10	the	the	DET
ajssms-1698	96	11	other	other	ADJ
ajssms-1698	96	12	reforms	reform	NOUN
ajssms-1698	96	13	introduced	introduce	VERB
ajssms-1698	96	14	,	,	PUNCT
ajssms-1698	96	15	the	the	DET
ajssms-1698	96	16	bank	bank	NOUN
ajssms-1698	96	17	of	of	ADP
ajssms-1698	96	18	ghana	ghana	PROPN
ajssms-1698	96	19	was	be	AUX
ajssms-1698	96	20	sufficiently	sufficiently	ADV
ajssms-1698	96	21	strengthened	strengthen	VERB
ajssms-1698	96	22	to	to	PART
ajssms-1698	96	23	perform	perform	VERB
ajssms-1698	96	24	its	its	PRON
ajssms-1698	96	25	regulatory	regulatory	ADJ
ajssms-1698	96	26	function	function	NOUN
ajssms-1698	96	27	.	.	PUNCT
ajssms-1698	97	1	these	these	DET
ajssms-1698	97	2	reforms	reform	NOUN
ajssms-1698	97	3	equally	equally	ADV
ajssms-1698	97	4	strengthened	strengthen	VERB
ajssms-1698	97	5	the	the	DET
ajssms-1698	97	6	banks	bank	NOUN
ajssms-1698	97	7	and	and	CCONJ
ajssms-1698	97	8	eventually	eventually	ADV
ajssms-1698	97	9	lead	lead	VERB
ajssms-1698	97	10	to	to	ADP
ajssms-1698	97	11	the	the	DET
ajssms-1698	97	12	improvement	improvement	NOUN
ajssms-1698	97	13	of	of	ADP
ajssms-1698	97	14	their	their	PRON
ajssms-1698	97	15	asset	asset	NOUN
ajssms-1698	97	16	quality	quality	NOUN
ajssms-1698	97	17	.	.	PUNCT
ajssms-1698	98	1	the	the	DET
ajssms-1698	98	2	new	new	ADJ
ajssms-1698	98	3	minimum	minimum	ADJ
ajssms-1698	98	4	capital	capital	NOUN
ajssms-1698	98	5	requirements	requirement	NOUN
ajssms-1698	98	6	introduced	introduce	VERB
ajssms-1698	98	7	by	by	ADP
ajssms-1698	98	8	the	the	DET
ajssms-1698	98	9	pndc	pndc	PROPN
ajssms-1698	98	10	law	law	PROPN
ajssms-1698	98	11	225	225	NUM
ajssms-1698	98	12	enabled	enable	VERB
ajssms-1698	98	13	the	the	DET
ajssms-1698	98	14	banks	bank	NOUN
ajssms-1698	98	15	to	to	PART
ajssms-1698	98	16	be	be	AUX
ajssms-1698	98	17	adequately	adequately	ADV
ajssms-1698	98	18	resourced	resource	VERB
ajssms-1698	98	19	to	to	PART
ajssms-1698	98	20	undertake	undertake	VERB
ajssms-1698	98	21	high	high	ADJ
ajssms-1698	98	22	volume	volume	NOUN
ajssms-1698	98	23	transactions	transaction	NOUN
ajssms-1698	98	24	and	and	CCONJ
ajssms-1698	98	25	make	make	VERB
ajssms-1698	98	26	sustained	sustained	ADJ
ajssms-1698	98	27	profits	profit	NOUN
ajssms-1698	98	28	to	to	PART
ajssms-1698	98	29	be	be	AUX
ajssms-1698	98	30	able	able	ADJ
ajssms-1698	98	31	to	to	PART
ajssms-1698	98	32	survive	survive	VERB
ajssms-1698	98	33	and	and	CCONJ
ajssms-1698	98	34	grow	grow	VERB
ajssms-1698	98	35	organically	organically	ADV
ajssms-1698	98	36	.	.	PUNCT
ajssms-1698	99	1	non	non	ADJ
ajssms-1698	99	2	-	-	ADJ
ajssms-1698	99	3	performing	perform	VERB
ajssms-1698	99	4	assets	asset	NOUN
ajssms-1698	99	5	recovery	recovery	NOUN
ajssms-1698	99	6	trust	trust	PROPN
ajssms-1698	99	7	act	act	NOUN
ajssms-1698	99	8	of	of	ADP
ajssms-1698	99	9	1990	1990	NUM
ajssms-1698	99	10	was	be	AUX
ajssms-1698	99	11	to	to	PART
ajssms-1698	99	12	cushion	cushion	VERB
ajssms-1698	99	13	the	the	DET
ajssms-1698	99	14	ghanaian	ghanaian	ADJ
ajssms-1698	99	15	banks	bank	NOUN
ajssms-1698	99	16	against	against	ADP
ajssms-1698	99	17	npls	npls	NOUN
ajssms-1698	99	18	by	by	ADP
ajssms-1698	99	19	offering	offer	VERB
ajssms-1698	99	20	them	they	PRON
ajssms-1698	99	21	the	the	DET
ajssms-1698	99	22	opportunity	opportunity	NOUN
ajssms-1698	99	23	to	to	PART
ajssms-1698	99	24	offload	offload	VERB
ajssms-1698	99	25	their	their	PRON
ajssms-1698	99	26	npls	npls	NOUN
ajssms-1698	99	27	to	to	ADP
ajssms-1698	99	28	the	the	DET
ajssms-1698	99	29	trust	trust	NOUN
ajssms-1698	99	30	and	and	CCONJ
ajssms-1698	99	31	focus	focus	VERB
ajssms-1698	99	32	on	on	ADP
ajssms-1698	99	33	their	their	PRON
ajssms-1698	99	34	core	core	NOUN
ajssms-1698	99	35	obligation	obligation	NOUN
ajssms-1698	99	36	of	of	ADP
ajssms-1698	99	37	financial	financial	ADJ
ajssms-1698	99	38	intermediation	intermediation	NOUN
ajssms-1698	99	39	.	.	PUNCT
ajssms-1698	100	1	according	accord	VERB
ajssms-1698	100	2	to	to	ADP
ajssms-1698	100	3	antwi	antwi	ADV
ajssms-1698	100	4	-	-	PUNCT
ajssms-1698	100	5	asare	asare	PROPN
ajssms-1698	100	6	and	and	CCONJ
ajssms-1698	100	7	addison	addison	PROPN
ajssms-1698	100	8	(	(	PUNCT
ajssms-1698	100	9	2000	2000	NUM
ajssms-1698	100	10	)	)	PUNCT
ajssms-1698	100	11	,	,	PUNCT
ajssms-1698	100	12	the	the	DET
ajssms-1698	100	13	removal	removal	NOUN
ajssms-1698	100	14	of	of	ADP
ajssms-1698	100	15	the	the	DET
ajssms-1698	100	16	npls	npls	NOUN
ajssms-1698	100	17	from	from	ADP
ajssms-1698	100	18	the	the	DET
ajssms-1698	100	19	books	book	NOUN
ajssms-1698	100	20	of	of	ADP
ajssms-1698	100	21	the	the	DET
ajssms-1698	100	22	banks	bank	NOUN
ajssms-1698	100	23	helped	helped	AUX
ajssms-1698	100	24	improved	improve	VERB
ajssms-1698	100	25	their	their	PRON
ajssms-1698	100	26	profitability	profitability	NOUN
ajssms-1698	100	27	and	and	CCONJ
ajssms-1698	100	28	overall	overall	ADJ
ajssms-1698	100	29	performance	performance	NOUN
ajssms-1698	100	30	.	.	PUNCT
ajssms-1698	101	1	following	follow	VERB
ajssms-1698	101	2	the	the	DET
ajssms-1698	101	3	promulgation	promulgation	NOUN
ajssms-1698	101	4	of	of	ADP
ajssms-1698	101	5	the	the	DET
ajssms-1698	101	6	new	new	ADJ
ajssms-1698	101	7	banking	banking	NOUN
ajssms-1698	101	8	law	law	NOUN
ajssms-1698	101	9	in	in	ADP
ajssms-1698	101	10	1989	1989	NUM
ajssms-1698	101	11	,	,	PUNCT
ajssms-1698	101	12	the	the	DET
ajssms-1698	101	13	number	number	NOUN
ajssms-1698	101	14	of	of	ADP
ajssms-1698	101	15	banks	bank	NOUN
ajssms-1698	101	16	doing	do	VERB
ajssms-1698	101	17	business	business	NOUN
ajssms-1698	101	18	in	in	ADP
ajssms-1698	101	19	ghana	ghana	PROPN
ajssms-1698	101	20	increased	increase	VERB
ajssms-1698	101	21	to	to	ADP
ajssms-1698	101	22	about	about	ADV
ajssms-1698	101	23	12	12	NUM
ajssms-1698	101	24	.	.	PUNCT
ajssms-1698	102	1	since	since	SCONJ
ajssms-1698	102	2	then	then	ADV
ajssms-1698	102	3	the	the	DET
ajssms-1698	102	4	number	number	NOUN
ajssms-1698	102	5	of	of	ADP
ajssms-1698	102	6	banks	bank	NOUN
ajssms-1698	102	7	has	have	AUX
ajssms-1698	102	8	grown	grow	VERB
ajssms-1698	102	9	exponentially	exponentially	ADV
ajssms-1698	102	10	and	and	CCONJ
ajssms-1698	102	11	stood	stand	VERB
ajssms-1698	102	12	at	at	ADP
ajssms-1698	102	13	29	29	NUM
ajssms-1698	102	14	banks	bank	NOUN
ajssms-1698	102	15	as	as	ADP
ajssms-1698	102	16	at	at	ADP
ajssms-1698	102	17	the	the	DET
ajssms-1698	102	18	close	close	NOUN
ajssms-1698	102	19	of	of	ADP
ajssms-1698	102	20	2015	2015	NUM
ajssms-1698	102	21	.	.	PUNCT
ajssms-1698	103	1	it	it	PRON
ajssms-1698	103	2	was	be	AUX
ajssms-1698	103	3	envisaged	envisage	VERB
ajssms-1698	103	4	that	that	SCONJ
ajssms-1698	103	5	the	the	DET
ajssms-1698	103	6	number	number	NOUN
ajssms-1698	103	7	of	of	ADP
ajssms-1698	103	8	banks	bank	NOUN
ajssms-1698	103	9	operating	operate	VERB
ajssms-1698	103	10	in	in	ADP
ajssms-1698	103	11	ghana	ghana	PROPN
ajssms-1698	103	12	will	will	AUX
ajssms-1698	103	13	hit	hit	VERB
ajssms-1698	103	14	35	35	NUM
ajssms-1698	103	15	or	or	CCONJ
ajssms-1698	103	16	more	more	ADJ
ajssms-1698	103	17	by	by	ADP
ajssms-1698	103	18	the	the	DET
ajssms-1698	103	19	close	close	NOUN
ajssms-1698	103	20	of	of	ADP
ajssms-1698	103	21	2017	2017	NUM
ajssms-1698	103	22	.	.	PUNCT
ajssms-1698	104	1	owing	owe	VERB
ajssms-1698	104	2	to	to	ADP
ajssms-1698	104	3	this	this	DET
ajssms-1698	104	4	development	development	NOUN
ajssms-1698	104	5	,	,	PUNCT
ajssms-1698	104	6	many	many	ADJ
ajssms-1698	104	7	industry	industry	NOUN
ajssms-1698	104	8	watchers	watcher	NOUN
ajssms-1698	104	9	have	have	AUX
ajssms-1698	104	10	expressed	express	VERB
ajssms-1698	104	11	a	a	DET
ajssms-1698	104	12	lot	lot	NOUN
ajssms-1698	104	13	of	of	ADP
ajssms-1698	104	14	scepticism	scepticism	NOUN
ajssms-1698	104	15	about	about	ADP
ajssms-1698	104	16	its	its	PRON
ajssms-1698	104	17	ramifications	ramification	NOUN
ajssms-1698	104	18	on	on	ADP
ajssms-1698	104	19	the	the	DET
ajssms-1698	104	20	ghanaian	ghanaian	ADJ
ajssms-1698	104	21	economy	economy	NOUN
ajssms-1698	104	22	.	.	PUNCT
ajssms-1698	105	1	although	although	SCONJ
ajssms-1698	105	2	,	,	PUNCT
ajssms-1698	105	3	the	the	DET
ajssms-1698	105	4	economy	economy	NOUN
ajssms-1698	105	5	still	still	ADV
ajssms-1698	105	6	has	have	VERB
ajssms-1698	105	7	a	a	DET
ajssms-1698	105	8	very	very	ADV
ajssms-1698	105	9	large	large	ADJ
ajssms-1698	105	10	unbanked	unbanked	ADJ
ajssms-1698	105	11	population	population	NOUN
ajssms-1698	105	12	,	,	PUNCT
ajssms-1698	105	13	hence	hence	ADV
ajssms-1698	105	14	a	a	DET
ajssms-1698	105	15	great	great	ADJ
ajssms-1698	105	16	potential	potential	NOUN
ajssms-1698	105	17	for	for	ADP
ajssms-1698	105	18	the	the	DET
ajssms-1698	105	19	growth	growth	NOUN
ajssms-1698	105	20	of	of	ADP
ajssms-1698	105	21	the	the	DET
ajssms-1698	105	22	banking	banking	NOUN
ajssms-1698	105	23	industry	industry	NOUN
ajssms-1698	105	24	;	;	PUNCT
ajssms-1698	105	25	the	the	DET
ajssms-1698	105	26	size	size	NOUN
ajssms-1698	105	27	of	of	ADP
ajssms-1698	105	28	the	the	DET
ajssms-1698	105	29	economy	economy	NOUN
ajssms-1698	105	30	is	be	AUX
ajssms-1698	105	31	still	still	ADV
ajssms-1698	105	32	considered	consider	VERB
ajssms-1698	105	33	quite	quite	ADV
ajssms-1698	105	34	small	small	ADJ
ajssms-1698	105	35	to	to	PART
ajssms-1698	105	36	accommodate	accommodate	VERB
ajssms-1698	105	37	35	35	NUM
ajssms-1698	105	38	or	or	CCONJ
ajssms-1698	105	39	even	even	ADV
ajssms-1698	105	40	more	more	ADV
ajssms-1698	105	41	universal	universal	ADJ
ajssms-1698	105	42	banks	bank	NOUN
ajssms-1698	105	43	.	.	PUNCT
ajssms-1698	106	1	when	when	SCONJ
ajssms-1698	106	2	this	this	PRON
ajssms-1698	106	3	happens	happen	VERB
ajssms-1698	106	4	,	,	PUNCT
ajssms-1698	106	5	banks	bank	NOUN
ajssms-1698	106	6	are	be	AUX
ajssms-1698	106	7	likely	likely	ADJ
ajssms-1698	106	8	to	to	PART
ajssms-1698	106	9	adopt	adopt	VERB
ajssms-1698	106	10	unorthodox	unorthodox	ADJ
ajssms-1698	106	11	practices	practice	NOUN
ajssms-1698	106	12	to	to	PART
ajssms-1698	106	13	grow	grow	VERB
ajssms-1698	106	14	their	their	PRON
ajssms-1698	106	15	customer	customer	NOUN
ajssms-1698	106	16	deposits	deposit	NOUN
ajssms-1698	106	17	and	and	CCONJ
ajssms-1698	106	18	increase	increase	VERB
ajssms-1698	106	19	their	their	PRON
ajssms-1698	106	20	profitability	profitability	NOUN
ajssms-1698	106	21	,	,	PUNCT
ajssms-1698	106	22	which	which	PRON
ajssms-1698	106	23	can	can	AUX
ajssms-1698	106	24	erode	erode	VERB
ajssms-1698	106	25	assurance	assurance	NOUN
ajssms-1698	106	26	in	in	ADP
ajssms-1698	106	27	the	the	DET
ajssms-1698	106	28	banking	banking	NOUN
ajssms-1698	106	29	sector	sector	NOUN
ajssms-1698	106	30	.	.	PUNCT
ajssms-1698	107	1	the	the	DET
ajssms-1698	107	2	bank	bank	PROPN
ajssms-1698	107	3	of	of	ADP
ajssms-1698	107	4	ghana	ghana	PROPN
ajssms-1698	107	5	(	(	PUNCT
ajssms-1698	107	6	bog	bog	NOUN
ajssms-1698	107	7	)	)	PUNCT
ajssms-1698	107	8	adopted	adopt	VERB
ajssms-1698	107	9	the	the	DET
ajssms-1698	107	10	international	international	ADJ
ajssms-1698	107	11	financial	financial	ADJ
ajssms-1698	107	12	reporting	reporting	NOUN
ajssms-1698	107	13	standards	standard	NOUN
ajssms-1698	107	14	(	(	PUNCT
ajssms-1698	107	15	ifrs	ifrs	PROPN
ajssms-1698	107	16	)	)	PUNCT
ajssms-1698	107	17	as	as	ADP
ajssms-1698	107	18	a	a	DET
ajssms-1698	107	19	way	way	NOUN
ajssms-1698	107	20	of	of	ADP
ajssms-1698	107	21	reducing	reduce	VERB
ajssms-1698	107	22	systemic	systemic	ADJ
ajssms-1698	107	23	risk	risk	NOUN
ajssms-1698	107	24	.	.	PUNCT
ajssms-1698	108	1	the	the	DET
ajssms-1698	108	2	adoption	adoption	NOUN
ajssms-1698	108	3	of	of	ADP
ajssms-1698	108	4	ifrs	ifrs	NOUN
ajssms-1698	108	5	by	by	ADP
ajssms-1698	108	6	institutions	institution	NOUN
ajssms-1698	108	7	as	as	SCONJ
ajssms-1698	108	8	issued	issue	VERB
ajssms-1698	108	9	by	by	ADP
ajssms-1698	108	10	the	the	DET
ajssms-1698	108	11	international	international	ADJ
ajssms-1698	108	12	accounting	accounting	NOUN
ajssms-1698	108	13	standards	standard	NOUN
ajssms-1698	108	14	board	board	NOUN
ajssms-1698	108	15	(	(	PUNCT
ajssms-1698	108	16	iasb	iasb	NOUN
ajssms-1698	108	17	)	)	PUNCT
ajssms-1698	108	18	enable	enable	ADJ
ajssms-1698	108	19	determine	determine	VERB
ajssms-1698	108	20	an	an	DET
ajssms-1698	108	21	application	application	NOUN
ajssms-1698	108	22	of	of	ADP
ajssms-1698	108	23	a	a	DET
ajssms-1698	108	24	common	common	ADJ
ajssms-1698	108	25	set	set	NOUN
ajssms-1698	108	26	of	of	ADP
ajssms-1698	108	27	financial	financial	ADJ
ajssms-1698	108	28	reporting	reporting	NOUN
ajssms-1698	108	29	standards	standard	NOUN
ajssms-1698	108	30	(	(	PUNCT
ajssms-1698	108	31	jermakowicz	jermakowicz	NOUN
ajssms-1698	108	32	&	&	CCONJ
ajssms-1698	108	33	gorniktomaszewski	gorniktomaszewski	PROPN
ajssms-1698	108	34	,	,	PUNCT
ajssms-1698	108	35	2006	2006	NUM
ajssms-1698	108	36	;	;	PUNCT
ajssms-1698	109	1	neag	neag	ADV
ajssms-1698	109	2	,	,	PUNCT
ajssms-1698	109	3	2014	2014	NUM
ajssms-1698	109	4	)	)	PUNCT
ajssms-1698	109	5	.	.	PUNCT
ajssms-1698	110	1	furthermore	furthermore	ADV
ajssms-1698	110	2	,	,	PUNCT
ajssms-1698	110	3	the	the	DET
ajssms-1698	110	4	establishment	establishment	NOUN
ajssms-1698	110	5	of	of	ADP
ajssms-1698	110	6	a	a	DET
ajssms-1698	110	7	collateral	collateral	ADJ
ajssms-1698	110	8	registry	registry	NOUN
ajssms-1698	110	9	and	and	CCONJ
ajssms-1698	110	10	the	the	DET
ajssms-1698	110	11	credit	credit	NOUN
ajssms-1698	110	12	reference	reference	NOUN
ajssms-1698	110	13	bureaus	bureaus	NOUN
ajssms-1698	110	14	by	by	ADP
ajssms-1698	110	15	the	the	DET
ajssms-1698	110	16	bank	bank	PROPN
ajssms-1698	110	17	of	of	ADP
ajssms-1698	110	18	ghana	ghana	PROPN
ajssms-1698	110	19	further	far	ADV
ajssms-1698	110	20	seeks	seek	VERB
ajssms-1698	110	21	to	to	PART
ajssms-1698	110	22	encourage	encourage	VERB
ajssms-1698	110	23	transparency	transparency	NOUN
ajssms-1698	110	24	,	,	PUNCT
ajssms-1698	110	25	ease	ease	VERB
ajssms-1698	110	26	credit	credit	NOUN
ajssms-1698	110	27	accessibility	accessibility	NOUN
ajssms-1698	110	28	and	and	CCONJ
ajssms-1698	110	29	the	the	DET
ajssms-1698	110	30	recapitalization	recapitalization	NOUN
ajssms-1698	110	31	of	of	ADP
ajssms-1698	110	32	the	the	DET
ajssms-1698	110	33	banks	bank	NOUN
ajssms-1698	110	34	,	,	PUNCT
ajssms-1698	110	35	were	be	AUX
ajssms-1698	110	36	all	all	ADV
ajssms-1698	110	37	fashioned	fashioned	ADJ
ajssms-1698	110	38	to	to	PART
ajssms-1698	110	39	address	address	VERB
ajssms-1698	110	40	the	the	DET
ajssms-1698	110	41	risk	risk	NOUN
ajssms-1698	110	42	and	and	CCONJ
ajssms-1698	110	43	stabilize	stabilize	VERB
ajssms-1698	110	44	the	the	DET
ajssms-1698	110	45	banking	banking	NOUN
ajssms-1698	110	46	system	system	NOUN
ajssms-1698	110	47	(	(	PUNCT
ajssms-1698	110	48	bawumia	bawumia	VERB
ajssms-1698	110	49	et	et	PROPN
ajssms-1698	110	50	al	al	PROPN
ajssms-1698	110	51	.	.	PROPN
ajssms-1698	110	52	,	,	PUNCT
ajssms-1698	110	53	2008	2008	NUM
ajssms-1698	110	54	)	)	PUNCT
ajssms-1698	110	55	.	.	PUNCT
ajssms-1698	111	1	2.4	2.4	NUM
ajssms-1698	111	2	.	.	PUNCT
ajssms-1698	111	3	recapitalization	recapitalization	NOUN
ajssms-1698	111	4	over	over	ADP
ajssms-1698	111	5	the	the	DET
ajssms-1698	111	6	years	year	NOUN
ajssms-1698	111	7	,	,	PUNCT
ajssms-1698	111	8	the	the	DET
ajssms-1698	111	9	bog	bog	NOUN
ajssms-1698	111	10	has	have	AUX
ajssms-1698	111	11	issued	issue	VERB
ajssms-1698	111	12	some	some	DET
ajssms-1698	111	13	directives	directive	NOUN
ajssms-1698	111	14	to	to	ADP
ajssms-1698	111	15	all	all	DET
ajssms-1698	111	16	banks	bank	NOUN
ajssms-1698	111	17	operating	operate	VERB
ajssms-1698	111	18	in	in	ADP
ajssms-1698	111	19	the	the	DET
ajssms-1698	111	20	country	country	NOUN
ajssms-1698	111	21	to	to	PART
ajssms-1698	111	22	increase	increase	VERB
ajssms-1698	111	23	their	their	PRON
ajssms-1698	111	24	minimum	minimum	ADJ
ajssms-1698	111	25	capital	capital	NOUN
ajssms-1698	111	26	requirements	requirement	NOUN
ajssms-1698	111	27	to	to	PART
ajssms-1698	111	28	enable	enable	VERB
ajssms-1698	111	29	them	they	PRON
ajssms-1698	111	30	to	to	PART
ajssms-1698	111	31	handle	handle	VERB
ajssms-1698	111	32	big	big	ADJ
ajssms-1698	111	33	-	-	PUNCT
ajssms-1698	111	34	ticket	ticket	NOUN
ajssms-1698	111	35	transactions	transaction	NOUN
ajssms-1698	111	36	and	and	CCONJ
ajssms-1698	111	37	for	for	ADP
ajssms-1698	111	38	a	a	DET
ajssms-1698	111	39	stronger	strong	ADJ
ajssms-1698	111	40	financial	financial	ADJ
ajssms-1698	111	41	system	system	NOUN
ajssms-1698	111	42	to	to	PART
ajssms-1698	111	43	support	support	VERB
ajssms-1698	111	44	the	the	DET
ajssms-1698	111	45	real	real	ADJ
ajssms-1698	111	46	sector	sector	NOUN
ajssms-1698	111	47	of	of	ADP
ajssms-1698	111	48	the	the	DET
ajssms-1698	111	49	economy	economy	NOUN
ajssms-1698	111	50	.	.	PUNCT
ajssms-1698	112	1	in	in	ADP
ajssms-1698	112	2	2003	2003	NUM
ajssms-1698	112	3	,	,	PUNCT
ajssms-1698	112	4	bog	bog	NOUN
ajssms-1698	112	5	,	,	PUNCT
ajssms-1698	112	6	for	for	ADP
ajssms-1698	112	7	instance	instance	NOUN
ajssms-1698	112	8	,	,	PUNCT
ajssms-1698	112	9	issued	issue	VERB
ajssms-1698	112	10	a	a	DET
ajssms-1698	112	11	directive	directive	NOUN
ajssms-1698	112	12	requiring	require	VERB
ajssms-1698	112	13	all	all	DET
ajssms-1698	112	14	banks	bank	NOUN
ajssms-1698	112	15	to	to	PART
ajssms-1698	112	16	increase	increase	VERB
ajssms-1698	112	17	stated	state	VERB
ajssms-1698	112	18	capital	capital	NOUN
ajssms-1698	112	19	to	to	AUX
ajssms-1698	112	20	gh¢	gh¢	PROPN
ajssms-1698	112	21	7	7	NUM
ajssms-1698	112	22	million	million	NUM
ajssms-1698	112	23	by	by	ADP
ajssms-1698	112	24	the	the	DET
ajssms-1698	112	25	end	end	NOUN
ajssms-1698	112	26	of	of	ADP
ajssms-1698	112	27	2006	2006	NUM
ajssms-1698	112	28	.	.	PUNCT
ajssms-1698	113	1	this	this	PRON
ajssms-1698	113	2	was	be	AUX
ajssms-1698	113	3	to	to	PART
ajssms-1698	113	4	enable	enable	VERB
ajssms-1698	113	5	the	the	DET
ajssms-1698	113	6	banks	bank	NOUN
ajssms-1698	113	7	to	to	PART
ajssms-1698	113	8	hold	hold	VERB
ajssms-1698	113	9	the	the	DET
ajssms-1698	113	10	universal	universal	ADJ
ajssms-1698	113	11	banking	banking	NOUN
ajssms-1698	113	12	business	business	NOUN
ajssms-1698	113	13	license	license	NOUN
ajssms-1698	113	14	that	that	PRON
ajssms-1698	113	15	allowed	allow	VERB
ajssms-1698	113	16	them	they	PRON
ajssms-1698	113	17	to	to	PART
ajssms-1698	113	18	undertake	undertake	VERB
ajssms-1698	113	19	commercial	commercial	ADJ
ajssms-1698	113	20	,	,	PUNCT
ajssms-1698	113	21	merchant	merchant	NOUN
ajssms-1698	113	22	,	,	PUNCT
ajssms-1698	113	23	and	and	CCONJ
ajssms-1698	113	24	development	development	NOUN
ajssms-1698	113	25	banking	banking	NOUN
ajssms-1698	113	26	without	without	ADP
ajssms-1698	113	27	the	the	DET
ajssms-1698	113	28	need	need	NOUN
ajssms-1698	113	29	to	to	PART
ajssms-1698	113	30	acquire	acquire	VERB
ajssms-1698	113	31	separate	separate	ADJ
ajssms-1698	113	32	licenses	license	NOUN
ajssms-1698	113	33	.	.	PUNCT
ajssms-1698	114	1	again	again	ADV
ajssms-1698	114	2	,	,	PUNCT
ajssms-1698	114	3	on	on	ADP
ajssms-1698	114	4	14th	14th	ADJ
ajssms-1698	114	5	february	february	NOUN
ajssms-1698	114	6	2008	2008	NUM
ajssms-1698	114	7	,	,	PUNCT
ajssms-1698	114	8	a	a	DET
ajssms-1698	114	9	press	press	NOUN
ajssms-1698	114	10	release	release	NOUN
ajssms-1698	114	11	from	from	ADP
ajssms-1698	114	12	the	the	DET
ajssms-1698	114	13	bog	bog	NOUN
ajssms-1698	114	14	set	set	VERB
ajssms-1698	114	15	the	the	DET
ajssms-1698	114	16	minimum	minimum	ADJ
ajssms-1698	114	17	capital	capital	NOUN
ajssms-1698	114	18	requirements	requirement	NOUN
ajssms-1698	114	19	for	for	ADP
ajssms-1698	114	20	obtaining	obtain	VERB
ajssms-1698	114	21	class	class	NOUN
ajssms-1698	114	22	1	1	NUM
ajssms-1698	114	23	banking	banking	NOUN
ajssms-1698	114	24	license	license	NOUN
ajssms-1698	114	25	(	(	PUNCT
ajssms-1698	114	26	universal	universal	ADJ
ajssms-1698	114	27	banking	banking	NOUN
ajssms-1698	114	28	)	)	PUNCT
ajssms-1698	114	29	at	at	ADP
ajssms-1698	114	30	gh¢	gh¢	PROPN
ajssms-1698	114	31	60	60	NUM
ajssms-1698	114	32	million	million	NUM
ajssms-1698	114	33	.	.	PUNCT
ajssms-1698	115	1	this	this	PRON
ajssms-1698	115	2	was	be	AUX
ajssms-1698	115	3	to	to	PART
ajssms-1698	115	4	take	take	VERB
ajssms-1698	115	5	effect	effect	NOUN
ajssms-1698	115	6	at	at	ADP
ajssms-1698	115	7	the	the	DET
ajssms-1698	115	8	end	end	NOUN
ajssms-1698	115	9	of	of	ADP
ajssms-1698	115	10	2009	2009	NUM
ajssms-1698	115	11	by	by	ADP
ajssms-1698	115	12	which	which	DET
ajssms-1698	115	13	time	time	NOUN
ajssms-1698	115	14	locally	locally	ADV
ajssms-1698	115	15	-	-	PUNCT
ajssms-1698	115	16	owned	own	VERB
ajssms-1698	115	17	banks	bank	NOUN
ajssms-1698	115	18	would	would	AUX
ajssms-1698	115	19	have	have	VERB
ajssms-1698	115	20	a	a	DET
ajssms-1698	115	21	minimum	minimum	NOUN
ajssms-1698	115	22	of	of	ADP
ajssms-1698	115	23	gh¢	gh¢	PROPN
ajssms-1698	115	24	25	25	NUM
ajssms-1698	115	25	million	million	NUM
ajssms-1698	115	26	as	as	ADP
ajssms-1698	115	27	stated	state	VERB
ajssms-1698	115	28	capital	capital	NOUN
ajssms-1698	115	29	.	.	PUNCT
ajssms-1698	116	1	however	however	ADV
ajssms-1698	116	2	,	,	PUNCT
ajssms-1698	116	3	the	the	DET
ajssms-1698	116	4	local	local	ADJ
ajssms-1698	116	5	banks	bank	NOUN
ajssms-1698	116	6	were	be	AUX
ajssms-1698	116	7	supposed	suppose	VERB
ajssms-1698	116	8	to	to	PART
ajssms-1698	116	9	meet	meet	VERB
ajssms-1698	116	10	this	this	DET
ajssms-1698	116	11	gh¢	gh¢	PROPN
ajssms-1698	116	12	60	60	NUM
ajssms-1698	116	13	million	million	NUM
ajssms-1698	116	14	minimum	minimum	ADJ
ajssms-1698	116	15	capital	capital	NOUN
ajssms-1698	116	16	requirement	requirement	NOUN
ajssms-1698	116	17	by	by	ADP
ajssms-1698	116	18	december	december	PROPN
ajssms-1698	116	19	2012	2012	NUM
ajssms-1698	116	20	(	(	PUNCT
ajssms-1698	116	21	pwc	pwc	NOUN
ajssms-1698	116	22	,	,	PUNCT
ajssms-1698	116	23	2008	2008	NUM
ajssms-1698	116	24	)	)	PUNCT
ajssms-1698	116	25	.	.	PUNCT
ajssms-1698	117	1	further	far	ADV
ajssms-1698	117	2	to	to	ADP
ajssms-1698	117	3	the	the	DET
ajssms-1698	117	4	above	above	ADJ
ajssms-1698	117	5	,	,	PUNCT
ajssms-1698	117	6	new	new	ADJ
ajssms-1698	117	7	banks	bank	NOUN
ajssms-1698	117	8	,	,	PUNCT
ajssms-1698	117	9	both	both	CCONJ
ajssms-1698	117	10	local	local	ADJ
ajssms-1698	117	11	and	and	CCONJ
ajssms-1698	117	12	foreign	foreign	ADJ
ajssms-1698	117	13	,	,	PUNCT
ajssms-1698	117	14	were	be	AUX
ajssms-1698	117	15	required	require	VERB
ajssms-1698	117	16	to	to	PART
ajssms-1698	117	17	have	have	VERB
ajssms-1698	117	18	gh¢	gh¢	NOUN
ajssms-1698	117	19	asian	asian	ADJ
ajssms-1698	117	20	journal	journal	NOUN
ajssms-1698	117	21	of	of	ADP
ajssms-1698	117	22	social	social	ADJ
ajssms-1698	117	23	sciences	sciences	PROPN
ajssms-1698	117	24	and	and	CCONJ
ajssms-1698	117	25	management	management	NOUN
ajssms-1698	117	26	studies	study	NOUN
ajssms-1698	117	27	,	,	PUNCT
ajssms-1698	117	28	2020	2020	NUM
ajssms-1698	117	29	,	,	PUNCT
ajssms-1698	117	30	7(2	7(2	NUM
ajssms-1698	117	31	):	):	PUNCT
ajssms-1698	117	32	135	135	NUM
ajssms-1698	117	33	-	-	SYM
ajssms-1698	117	34	142	142	NUM
ajssms-1698	117	35	138	138	NUM
ajssms-1698	117	36	©	©	PROPN
ajssms-1698	117	37	2020	2020	NUM
ajssms-1698	117	38	by	by	ADP
ajssms-1698	117	39	the	the	DET
ajssms-1698	117	40	authors	author	NOUN
ajssms-1698	117	41	;	;	PUNCT
ajssms-1698	117	42	licensee	licensee	PROPN
ajssms-1698	117	43	asian	asian	ADJ
ajssms-1698	117	44	online	online	PROPN
ajssms-1698	117	45	journal	journal	PROPN
ajssms-1698	117	46	publishing	publishing	NOUN
ajssms-1698	117	47	group	group	NOUN
ajssms-1698	117	48	120	120	NUM
ajssms-1698	117	49	million	million	NUM
ajssms-1698	117	50	to	to	PART
ajssms-1698	117	51	obtain	obtain	VERB
ajssms-1698	117	52	a	a	DET
ajssms-1698	117	53	universal	universal	ADJ
ajssms-1698	117	54	banking	banking	NOUN
ajssms-1698	117	55	business	business	NOUN
ajssms-1698	117	56	license	license	NOUN
ajssms-1698	117	57	in	in	ADP
ajssms-1698	117	58	ghana	ghana	PROPN
ajssms-1698	117	59	according	accord	VERB
ajssms-1698	117	60	to	to	ADP
ajssms-1698	117	61	the	the	DET
ajssms-1698	117	62	central	central	ADJ
ajssms-1698	117	63	bank	bank	NOUN
ajssms-1698	117	64	.	.	PUNCT
ajssms-1698	118	1	existing	exist	VERB
ajssms-1698	118	2	banks	bank	NOUN
ajssms-1698	118	3	do	do	AUX
ajssms-1698	118	4	not	not	PART
ajssms-1698	118	5	have	have	VERB
ajssms-1698	118	6	to	to	PART
ajssms-1698	118	7	meet	meet	VERB
ajssms-1698	118	8	this	this	DET
ajssms-1698	118	9	new	new	ADJ
ajssms-1698	118	10	minimum	minimum	ADJ
ajssms-1698	118	11	capital	capital	NOUN
ajssms-1698	118	12	requirement	requirement	NOUN
ajssms-1698	118	13	nevertheless	nevertheless	ADV
ajssms-1698	118	14	they	they	PRON
ajssms-1698	118	15	can	can	AUX
ajssms-1698	118	16	consistently	consistently	ADV
ajssms-1698	118	17	assess	assess	VERB
ajssms-1698	118	18	their	their	PRON
ajssms-1698	118	19	risk	risk	NOUN
ajssms-1698	118	20	levels	level	NOUN
ajssms-1698	118	21	and	and	CCONJ
ajssms-1698	118	22	augment	augment	VERB
ajssms-1698	118	23	their	their	PRON
ajssms-1698	118	24	capital	capital	NOUN
ajssms-1698	118	25	appropriately	appropriately	ADV
ajssms-1698	118	26	.	.	PUNCT
ajssms-1698	119	1	the	the	DET
ajssms-1698	119	2	gh¢	gh¢	NOUN
ajssms-1698	119	3	120	120	NUM
ajssms-1698	119	4	million	million	NUM
ajssms-1698	119	5	minimum	minimum	ADJ
ajssms-1698	119	6	capital	capital	NOUN
ajssms-1698	119	7	requirement	requirement	NOUN
ajssms-1698	119	8	has	have	AUX
ajssms-1698	119	9	since	since	ADV
ajssms-1698	119	10	been	be	AUX
ajssms-1698	119	11	increased	increase	VERB
ajssms-1698	119	12	by	by	ADP
ajssms-1698	119	13	bog	bog	NOUN
ajssms-1698	119	14	to	to	ADP
ajssms-1698	119	15	gh¢	gh¢	PROPN
ajssms-1698	119	16	400	400	NUM
ajssms-1698	119	17	million	million	NUM
ajssms-1698	119	18	for	for	ADP
ajssms-1698	119	19	all	all	DET
ajssms-1698	119	20	banks	bank	NOUN
ajssms-1698	119	21	,	,	PUNCT
ajssms-1698	119	22	existing	exist	VERB
ajssms-1698	119	23	or	or	CCONJ
ajssms-1698	119	24	new	new	ADJ
ajssms-1698	119	25	,	,	PUNCT
ajssms-1698	119	26	effective	effective	ADJ
ajssms-1698	119	27	december	december	PROPN
ajssms-1698	119	28	31	31	NUM
ajssms-1698	119	29	,	,	PUNCT
ajssms-1698	119	30	2018	2018	NUM
ajssms-1698	119	31	.	.	PUNCT
ajssms-1698	120	1	the	the	DET
ajssms-1698	120	2	banking	banking	NOUN
ajssms-1698	120	3	sector	sector	NOUN
ajssms-1698	120	4	in	in	ADP
ajssms-1698	120	5	ghana	ghana	PROPN
ajssms-1698	120	6	has	have	AUX
ajssms-1698	120	7	gone	go	VERB
ajssms-1698	120	8	through	through	ADP
ajssms-1698	120	9	a	a	DET
ajssms-1698	120	10	series	series	NOUN
ajssms-1698	120	11	of	of	ADP
ajssms-1698	120	12	reforms	reform	NOUN
ajssms-1698	120	13	and	and	CCONJ
ajssms-1698	120	14	restructuring	restructuring	NOUN
ajssms-1698	120	15	over	over	ADP
ajssms-1698	120	16	the	the	DET
ajssms-1698	120	17	last	last	ADJ
ajssms-1698	120	18	fifteen	fifteen	NUM
ajssms-1698	120	19	years	year	NOUN
ajssms-1698	120	20	.	.	PUNCT
ajssms-1698	121	1	some	some	PRON
ajssms-1698	121	2	of	of	ADP
ajssms-1698	121	3	these	these	DET
ajssms-1698	121	4	reforms	reform	NOUN
ajssms-1698	121	5	were	be	AUX
ajssms-1698	121	6	occasioned	occasion	VERB
ajssms-1698	121	7	by	by	ADP
ajssms-1698	121	8	some	some	DET
ajssms-1698	121	9	happenings	happening	NOUN
ajssms-1698	121	10	in	in	ADP
ajssms-1698	121	11	the	the	DET
ajssms-1698	121	12	global	global	ADJ
ajssms-1698	121	13	economy	economy	NOUN
ajssms-1698	121	14	.	.	PUNCT
ajssms-1698	122	1	for	for	ADP
ajssms-1698	122	2	instance	instance	NOUN
ajssms-1698	122	3	,	,	PUNCT
ajssms-1698	122	4	the	the	DET
ajssms-1698	122	5	2008	2008	NUM
ajssms-1698	122	6	-	-	SYM
ajssms-1698	122	7	09	09	NUM
ajssms-1698	122	8	global	global	ADJ
ajssms-1698	122	9	financial	financial	ADJ
ajssms-1698	122	10	crisis	crisis	NOUN
ajssms-1698	122	11	,	,	PUNCT
ajssms-1698	122	12	which	which	PRON
ajssms-1698	122	13	was	be	AUX
ajssms-1698	122	14	necessitated	necessitate	VERB
ajssms-1698	122	15	by	by	ADP
ajssms-1698	122	16	the	the	DET
ajssms-1698	122	17	subprime	subprime	ADJ
ajssms-1698	122	18	mortgage	mortgage	NOUN
ajssms-1698	122	19	crisis	crisis	NOUN
ajssms-1698	122	20	and	and	CCONJ
ajssms-1698	122	21	the	the	DET
ajssms-1698	122	22	credit	credit	NOUN
ajssms-1698	122	23	crunch	crunch	NOUN
ajssms-1698	122	24	in	in	ADP
ajssms-1698	122	25	the	the	DET
ajssms-1698	122	26	usa	usa	PROPN
ajssms-1698	122	27	and	and	CCONJ
ajssms-1698	122	28	the	the	DET
ajssms-1698	122	29	eurozone	eurozone	NOUN
ajssms-1698	122	30	debt	debt	NOUN
ajssms-1698	122	31	crises	crisis	NOUN
ajssms-1698	122	32	led	lead	VERB
ajssms-1698	122	33	to	to	ADP
ajssms-1698	122	34	a	a	DET
ajssms-1698	122	35	significant	significant	NOUN
ajssms-1698	122	36	dropped	drop	VERB
ajssms-1698	122	37	in	in	ADP
ajssms-1698	122	38	foreign	foreign	ADJ
ajssms-1698	122	39	remittances	remittance	NOUN
ajssms-1698	122	40	and	and	CCONJ
ajssms-1698	122	41	foreign	foreign	ADJ
ajssms-1698	122	42	direct	direct	ADJ
ajssms-1698	122	43	investments	investment	NOUN
ajssms-1698	122	44	(	(	PUNCT
ajssms-1698	122	45	fdis	fdi	NOUN
ajssms-1698	122	46	)	)	PUNCT
ajssms-1698	122	47	into	into	ADP
ajssms-1698	122	48	the	the	DET
ajssms-1698	122	49	country	country	NOUN
ajssms-1698	122	50	.	.	PUNCT
ajssms-1698	123	1	this	this	PRON
ajssms-1698	123	2	adversely	adversely	ADV
ajssms-1698	123	3	affected	affect	VERB
ajssms-1698	123	4	the	the	DET
ajssms-1698	123	5	flow	flow	NOUN
ajssms-1698	123	6	of	of	ADP
ajssms-1698	123	7	liquidity	liquidity	NOUN
ajssms-1698	123	8	to	to	ADP
ajssms-1698	123	9	the	the	DET
ajssms-1698	123	10	banks	bank	NOUN
ajssms-1698	123	11	and	and	CCONJ
ajssms-1698	123	12	even	even	ADV
ajssms-1698	123	13	to	to	ADP
ajssms-1698	123	14	the	the	DET
ajssms-1698	123	15	ghanaian	ghanaian	ADJ
ajssms-1698	123	16	economy	economy	NOUN
ajssms-1698	123	17	at	at	ADP
ajssms-1698	123	18	large	large	ADJ
ajssms-1698	123	19	,	,	PUNCT
ajssms-1698	123	20	which	which	PRON
ajssms-1698	123	21	resulted	result	VERB
ajssms-1698	123	22	in	in	ADP
ajssms-1698	123	23	a	a	DET
ajssms-1698	123	24	drastic	drastic	ADJ
ajssms-1698	123	25	reduction	reduction	NOUN
ajssms-1698	123	26	of	of	ADP
ajssms-1698	123	27	lending	lending	NOUN
ajssms-1698	123	28	to	to	ADP
ajssms-1698	123	29	the	the	DET
ajssms-1698	123	30	private	private	ADJ
ajssms-1698	123	31	sector	sector	NOUN
ajssms-1698	123	32	and	and	CCONJ
ajssms-1698	123	33	mounting	mount	VERB
ajssms-1698	123	34	non	non	ADJ
ajssms-1698	123	35	-	-	ADJ
ajssms-1698	123	36	performing	performing	ADJ
ajssms-1698	123	37	loans	loan	NOUN
ajssms-1698	123	38	(	(	PUNCT
ajssms-1698	123	39	npls	npls	NOUN
ajssms-1698	123	40	)	)	PUNCT
ajssms-1698	123	41	.	.	PUNCT
ajssms-1698	124	1	the	the	DET
ajssms-1698	124	2	central	central	ADJ
ajssms-1698	124	3	bank	bank	NOUN
ajssms-1698	124	4	responded	respond	VERB
ajssms-1698	124	5	by	by	ADP
ajssms-1698	124	6	issuing	issue	VERB
ajssms-1698	124	7	a	a	DET
ajssms-1698	124	8	press	press	NOUN
ajssms-1698	124	9	release	release	NOUN
ajssms-1698	124	10	on	on	ADP
ajssms-1698	124	11	14th	14th	ADJ
ajssms-1698	124	12	february	february	NOUN
ajssms-1698	124	13	2008	2008	NUM
ajssms-1698	124	14	directing	direct	VERB
ajssms-1698	124	15	all	all	DET
ajssms-1698	124	16	universal	universal	ADJ
ajssms-1698	124	17	banks	bank	NOUN
ajssms-1698	124	18	to	to	PART
ajssms-1698	124	19	increase	increase	VERB
ajssms-1698	124	20	their	their	PRON
ajssms-1698	124	21	minimum	minimum	ADJ
ajssms-1698	124	22	capital	capital	NOUN
ajssms-1698	124	23	requirements	requirement	NOUN
ajssms-1698	124	24	to	to	ADP
ajssms-1698	124	25	gh¢	gh¢	PROPN
ajssms-1698	124	26	60	60	NUM
ajssms-1698	124	27	million	million	NUM
ajssms-1698	124	28	by	by	ADP
ajssms-1698	124	29	december	december	PROPN
ajssms-1698	124	30	2012	2012	NUM
ajssms-1698	124	31	.	.	PUNCT
ajssms-1698	125	1	it	it	PRON
ajssms-1698	125	2	was	be	AUX
ajssms-1698	125	3	an	an	DET
ajssms-1698	125	4	attempt	attempt	NOUN
ajssms-1698	125	5	on	on	ADP
ajssms-1698	125	6	the	the	DET
ajssms-1698	125	7	part	part	NOUN
ajssms-1698	125	8	of	of	ADP
ajssms-1698	125	9	the	the	DET
ajssms-1698	125	10	regulator	regulator	NOUN
ajssms-1698	125	11	to	to	PART
ajssms-1698	125	12	cushion	cushion	VERB
ajssms-1698	125	13	banks	bank	NOUN
ajssms-1698	125	14	doing	do	VERB
ajssms-1698	125	15	business	business	NOUN
ajssms-1698	125	16	in	in	ADP
ajssms-1698	125	17	ghana	ghana	PROPN
ajssms-1698	125	18	against	against	ADP
ajssms-1698	125	19	liquidity	liquidity	NOUN
ajssms-1698	125	20	risk	risk	NOUN
ajssms-1698	125	21	and	and	CCONJ
ajssms-1698	125	22	also	also	ADV
ajssms-1698	125	23	to	to	PART
ajssms-1698	125	24	revamp	revamp	VERB
ajssms-1698	125	25	confidence	confidence	NOUN
ajssms-1698	125	26	in	in	ADP
ajssms-1698	125	27	the	the	DET
ajssms-1698	125	28	banking	banking	NOUN
ajssms-1698	125	29	sector	sector	NOUN
ajssms-1698	125	30	,	,	PUNCT
ajssms-1698	125	31	which	which	PRON
ajssms-1698	125	32	was	be	AUX
ajssms-1698	125	33	seriously	seriously	ADV
ajssms-1698	125	34	daunted	daunt	VERB
ajssms-1698	125	35	by	by	ADP
ajssms-1698	125	36	the	the	DET
ajssms-1698	125	37	growing	grow	VERB
ajssms-1698	125	38	npls	npls	NOUN
ajssms-1698	125	39	and	and	CCONJ
ajssms-1698	125	40	the	the	DET
ajssms-1698	125	41	ever	ever	ADV
ajssms-1698	125	42	-	-	PUNCT
ajssms-1698	125	43	widening	widen	VERB
ajssms-1698	125	44	negative	negative	ADJ
ajssms-1698	125	45	liquidity	liquidity	NOUN
ajssms-1698	125	46	gap	gap	NOUN
ajssms-1698	125	47	or	or	CCONJ
ajssms-1698	125	48	mismatch	mismatch	NOUN
ajssms-1698	125	49	in	in	ADP
ajssms-1698	125	50	the	the	DET
ajssms-1698	125	51	industry	industry	NOUN
ajssms-1698	125	52	.	.	PUNCT
ajssms-1698	126	1	before	before	ADP
ajssms-1698	126	2	the	the	DET
ajssms-1698	126	3	second	second	ADJ
ajssms-1698	126	4	recapitalization	recapitalization	NOUN
ajssms-1698	126	5	directive	directive	NOUN
ajssms-1698	126	6	,	,	PUNCT
ajssms-1698	126	7	the	the	DET
ajssms-1698	126	8	central	central	ADJ
ajssms-1698	126	9	bank	bank	NOUN
ajssms-1698	126	10	in	in	ADP
ajssms-1698	126	11	august	august	PROPN
ajssms-1698	126	12	2006	2006	NUM
ajssms-1698	126	13	abolished	abolish	VERB
ajssms-1698	126	14	the	the	DET
ajssms-1698	126	15	secondary	secondary	PROPN
ajssms-1698	126	16	reserve	reserve	PROPN
ajssms-1698	126	17	requirement	requirement	NOUN
ajssms-1698	126	18	.	.	PUNCT
ajssms-1698	127	1	this	this	DET
ajssms-1698	127	2	announcement	announcement	NOUN
ajssms-1698	127	3	came	come	VERB
ajssms-1698	127	4	as	as	ADP
ajssms-1698	127	5	a	a	DET
ajssms-1698	127	6	big	big	ADJ
ajssms-1698	127	7	liquidity	liquidity	NOUN
ajssms-1698	127	8	boost	boost	NOUN
ajssms-1698	127	9	for	for	ADP
ajssms-1698	127	10	the	the	DET
ajssms-1698	127	11	banks	bank	NOUN
ajssms-1698	127	12	.	.	PUNCT
ajssms-1698	128	1	the	the	DET
ajssms-1698	128	2	immediate	immediate	ADJ
ajssms-1698	128	3	impact	impact	NOUN
ajssms-1698	128	4	was	be	AUX
ajssms-1698	128	5	increased	increase	VERB
ajssms-1698	128	6	in	in	ADP
ajssms-1698	128	7	lending	lending	NOUN
ajssms-1698	128	8	to	to	ADP
ajssms-1698	128	9	the	the	DET
ajssms-1698	128	10	private	private	ADJ
ajssms-1698	128	11	sector	sector	NOUN
ajssms-1698	128	12	.	.	PUNCT
ajssms-1698	129	1	the	the	DET
ajssms-1698	129	2	other	other	ADJ
ajssms-1698	129	3	noticeable	noticeable	ADJ
ajssms-1698	129	4	changes	change	NOUN
ajssms-1698	129	5	that	that	PRON
ajssms-1698	129	6	affected	affect	VERB
ajssms-1698	129	7	the	the	DET
ajssms-1698	129	8	operations	operation	NOUN
ajssms-1698	129	9	of	of	ADP
ajssms-1698	129	10	banks	bank	NOUN
ajssms-1698	129	11	in	in	ADP
ajssms-1698	129	12	ghana	ghana	PROPN
ajssms-1698	129	13	within	within	ADP
ajssms-1698	129	14	the	the	DET
ajssms-1698	129	15	last	last	ADJ
ajssms-1698	129	16	ten	ten	NUM
ajssms-1698	129	17	years	year	NOUN
ajssms-1698	129	18	included	include	VERB
ajssms-1698	129	19	;	;	PUNCT
ajssms-1698	129	20	the	the	DET
ajssms-1698	129	21	re	re	NOUN
ajssms-1698	129	22	-	-	NOUN
ajssms-1698	129	23	denomination	denomination	NOUN
ajssms-1698	129	24	of	of	ADP
ajssms-1698	129	25	the	the	DET
ajssms-1698	129	26	cedi	cedi	NOUN
ajssms-1698	129	27	in	in	ADP
ajssms-1698	129	28	july	july	PROPN
ajssms-1698	129	29	2007	2007	NUM
ajssms-1698	129	30	and	and	CCONJ
ajssms-1698	129	31	the	the	DET
ajssms-1698	129	32	introduction	introduction	NOUN
ajssms-1698	129	33	of	of	ADP
ajssms-1698	129	34	international	international	ADJ
ajssms-1698	129	35	financial	financial	ADJ
ajssms-1698	129	36	reporting	reporting	NOUN
ajssms-1698	129	37	standards	standard	NOUN
ajssms-1698	129	38	(	(	PUNCT
ajssms-1698	129	39	ifrss	ifrss	NOUN
ajssms-1698	129	40	)	)	PUNCT
ajssms-1698	129	41	in	in	ADP
ajssms-1698	129	42	the	the	DET
ajssms-1698	129	43	same	same	ADJ
ajssms-1698	129	44	year	year	NOUN
ajssms-1698	129	45	.	.	PUNCT
ajssms-1698	130	1	the	the	DET
ajssms-1698	130	2	introduction	introduction	NOUN
ajssms-1698	130	3	of	of	ADP
ajssms-1698	130	4	the	the	DET
ajssms-1698	130	5	ezwich	ezwich	NOUN
ajssms-1698	130	6	payment	payment	NOUN
ajssms-1698	130	7	system	system	NOUN
ajssms-1698	130	8	,	,	PUNCT
ajssms-1698	130	9	which	which	PRON
ajssms-1698	130	10	is	be	AUX
ajssms-1698	130	11	aimed	aim	VERB
ajssms-1698	130	12	at	at	ADP
ajssms-1698	130	13	reducing	reduce	VERB
ajssms-1698	130	14	the	the	DET
ajssms-1698	130	15	number	number	NOUN
ajssms-1698	130	16	of	of	ADP
ajssms-1698	130	17	cash	cash	NOUN
ajssms-1698	130	18	transactions	transaction	NOUN
ajssms-1698	130	19	in	in	ADP
ajssms-1698	130	20	the	the	DET
ajssms-1698	130	21	economy	economy	NOUN
ajssms-1698	130	22	and	and	CCONJ
ajssms-1698	130	23	improving	improve	VERB
ajssms-1698	130	24	accessibility	accessibility	NOUN
ajssms-1698	130	25	to	to	ADP
ajssms-1698	130	26	banking	banking	NOUN
ajssms-1698	130	27	and	and	CCONJ
ajssms-1698	130	28	retail	retail	ADJ
ajssms-1698	130	29	services	service	NOUN
ajssms-1698	130	30	.	.	PUNCT
ajssms-1698	131	1	the	the	DET
ajssms-1698	131	2	establishment	establishment	NOUN
ajssms-1698	131	3	of	of	ADP
ajssms-1698	131	4	credit	credit	NOUN
ajssms-1698	131	5	reference	reference	NOUN
ajssms-1698	131	6	bureaus	bureau	NOUN
ajssms-1698	131	7	to	to	PART
ajssms-1698	131	8	help	help	VERB
ajssms-1698	131	9	track	track	VERB
ajssms-1698	131	10	customers	customer	NOUN
ajssms-1698	131	11	with	with	ADP
ajssms-1698	131	12	multiple	multiple	ADJ
ajssms-1698	131	13	loans	loan	NOUN
ajssms-1698	131	14	and	and	CCONJ
ajssms-1698	131	15	advances	advance	NOUN
ajssms-1698	131	16	across	across	ADP
ajssms-1698	131	17	banks	bank	NOUN
ajssms-1698	131	18	operating	operate	VERB
ajssms-1698	131	19	in	in	ADP
ajssms-1698	131	20	ghana	ghana	PROPN
ajssms-1698	131	21	.	.	PUNCT
ajssms-1698	132	1	these	these	DET
ajssms-1698	132	2	bureaus	bureaus	NOUN
ajssms-1698	132	3	amongst	amongst	ADP
ajssms-1698	132	4	other	other	ADJ
ajssms-1698	132	5	objectives	objective	NOUN
ajssms-1698	132	6	,	,	PUNCT
ajssms-1698	132	7	aim	aim	VERB
ajssms-1698	132	8	at	at	ADP
ajssms-1698	132	9	reducing	reduce	VERB
ajssms-1698	132	10	the	the	DET
ajssms-1698	132	11	prevalence	prevalence	NOUN
ajssms-1698	132	12	of	of	ADP
ajssms-1698	132	13	non	non	ADJ
ajssms-1698	132	14	-	-	ADJ
ajssms-1698	132	15	performing	performing	ADJ
ajssms-1698	132	16	loans	loan	NOUN
ajssms-1698	132	17	(	(	PUNCT
ajssms-1698	132	18	npls	npls	NOUN
ajssms-1698	132	19	)	)	PUNCT
ajssms-1698	132	20	in	in	ADP
ajssms-1698	132	21	the	the	DET
ajssms-1698	132	22	ghanaian	ghanaian	ADJ
ajssms-1698	132	23	banking	banking	NOUN
ajssms-1698	132	24	industry	industry	NOUN
ajssms-1698	132	25	.	.	PUNCT
ajssms-1698	133	1	2.5	2.5	NUM
ajssms-1698	133	2	.	.	PUNCT
ajssms-1698	134	1	the	the	DET
ajssms-1698	134	2	concept	concept	NOUN
ajssms-1698	134	3	of	of	ADP
ajssms-1698	134	4	liquidity	liquidity	NOUN
ajssms-1698	134	5	liquidity	liquidity	NOUN
ajssms-1698	134	6	is	be	AUX
ajssms-1698	134	7	the	the	DET
ajssms-1698	134	8	bank	bank	NOUN
ajssms-1698	134	9	’s	’s	PART
ajssms-1698	134	10	ability	ability	NOUN
ajssms-1698	134	11	to	to	PART
ajssms-1698	134	12	maintain	maintain	VERB
ajssms-1698	134	13	adequate	adequate	ADJ
ajssms-1698	134	14	funds	fund	NOUN
ajssms-1698	134	15	to	to	PART
ajssms-1698	134	16	take	take	VERB
ajssms-1698	134	17	care	care	NOUN
ajssms-1698	134	18	of	of	ADP
ajssms-1698	134	19	its	its	PRON
ajssms-1698	134	20	maturing	mature	VERB
ajssms-1698	134	21	obligations	obligation	NOUN
ajssms-1698	134	22	(	(	PUNCT
ajssms-1698	134	23	ibe	ibe	PROPN
ajssms-1698	134	24	,	,	PUNCT
ajssms-1698	134	25	2013	2013	NUM
ajssms-1698	134	26	)	)	PUNCT
ajssms-1698	134	27	.	.	PUNCT
ajssms-1698	135	1	any	any	DET
ajssms-1698	135	2	asset	asset	NOUN
ajssms-1698	135	3	that	that	PRON
ajssms-1698	135	4	is	be	AUX
ajssms-1698	135	5	capable	capable	ADJ
ajssms-1698	135	6	of	of	ADP
ajssms-1698	135	7	being	be	AUX
ajssms-1698	135	8	converted	convert	VERB
ajssms-1698	135	9	to	to	ADP
ajssms-1698	135	10	cash	cash	VERB
ajssms-1698	135	11	easily	easily	ADV
ajssms-1698	135	12	without	without	ADP
ajssms-1698	135	13	incurring	incur	VERB
ajssms-1698	135	14	any	any	DET
ajssms-1698	135	15	extra	extra	ADJ
ajssms-1698	135	16	cost	cost	NOUN
ajssms-1698	135	17	is	be	AUX
ajssms-1698	135	18	a	a	DET
ajssms-1698	135	19	liquid	liquid	ADJ
ajssms-1698	135	20	asset	asset	NOUN
ajssms-1698	135	21	.	.	PUNCT
ajssms-1698	136	1	therefore	therefore	ADV
ajssms-1698	136	2	,	,	PUNCT
ajssms-1698	136	3	if	if	SCONJ
ajssms-1698	136	4	the	the	DET
ajssms-1698	136	5	conversion	conversion	NOUN
ajssms-1698	136	6	can	can	AUX
ajssms-1698	136	7	not	not	PART
ajssms-1698	136	8	be	be	AUX
ajssms-1698	136	9	done	do	VERB
ajssms-1698	136	10	at	at	ADP
ajssms-1698	136	11	fair	fair	ADJ
ajssms-1698	136	12	value	value	NOUN
ajssms-1698	136	13	or	or	CCONJ
ajssms-1698	136	14	is	be	AUX
ajssms-1698	136	15	done	do	VERB
ajssms-1698	136	16	at	at	ADP
ajssms-1698	136	17	a	a	DET
ajssms-1698	136	18	cost	cost	NOUN
ajssms-1698	136	19	,	,	PUNCT
ajssms-1698	136	20	then	then	ADV
ajssms-1698	136	21	the	the	DET
ajssms-1698	136	22	asset	asset	NOUN
ajssms-1698	136	23	is	be	AUX
ajssms-1698	136	24	said	say	VERB
ajssms-1698	136	25	to	to	PART
ajssms-1698	136	26	be	be	AUX
ajssms-1698	136	27	not	not	PART
ajssms-1698	136	28	liquid	liquid	ADJ
ajssms-1698	136	29	.	.	PUNCT
ajssms-1698	137	1	gomez	gomez	PROPN
ajssms-1698	137	2	(	(	PUNCT
ajssms-1698	137	3	2008	2008	NUM
ajssms-1698	137	4	)	)	PUNCT
ajssms-1698	137	5	postulates	postulate	VERB
ajssms-1698	137	6	that	that	SCONJ
ajssms-1698	137	7	liquidity	liquidity	NOUN
ajssms-1698	137	8	is	be	AUX
ajssms-1698	137	9	the	the	DET
ajssms-1698	137	10	capacity	capacity	NOUN
ajssms-1698	137	11	of	of	ADP
ajssms-1698	137	12	a	a	DET
ajssms-1698	137	13	bank	bank	NOUN
ajssms-1698	137	14	to	to	PART
ajssms-1698	137	15	convert	convert	VERB
ajssms-1698	137	16	its	its	PRON
ajssms-1698	137	17	assets	asset	NOUN
ajssms-1698	137	18	into	into	ADP
ajssms-1698	137	19	cash	cash	NOUN
ajssms-1698	137	20	on	on	ADP
ajssms-1698	137	21	demand	demand	NOUN
ajssms-1698	137	22	.	.	PUNCT
ajssms-1698	138	1	gomez	gomez	PROPN
ajssms-1698	138	2	further	far	ADV
ajssms-1698	138	3	asserted	assert	VERB
ajssms-1698	138	4	that	that	SCONJ
ajssms-1698	138	5	cash	cash	NOUN
ajssms-1698	138	6	is	be	AUX
ajssms-1698	138	7	the	the	DET
ajssms-1698	138	8	most	most	ADV
ajssms-1698	138	9	liquid	liquid	NOUN
ajssms-1698	138	10	of	of	ADP
ajssms-1698	138	11	all	all	DET
ajssms-1698	138	12	assets	asset	NOUN
ajssms-1698	138	13	,	,	PUNCT
ajssms-1698	138	14	the	the	DET
ajssms-1698	138	15	only	only	ADJ
ajssms-1698	138	16	problem	problem	NOUN
ajssms-1698	138	17	is	be	AUX
ajssms-1698	138	18	that	that	SCONJ
ajssms-1698	138	19	it	it	PRON
ajssms-1698	138	20	loses	lose	VERB
ajssms-1698	138	21	value	value	NOUN
ajssms-1698	138	22	over	over	ADP
ajssms-1698	138	23	time	time	NOUN
ajssms-1698	138	24	because	because	SCONJ
ajssms-1698	138	25	of	of	ADP
ajssms-1698	138	26	the	the	DET
ajssms-1698	138	27	time	time	NOUN
ajssms-1698	138	28	value	value	NOUN
ajssms-1698	138	29	of	of	ADP
ajssms-1698	138	30	money	money	NOUN
ajssms-1698	138	31	.	.	PUNCT
ajssms-1698	139	1	olagunju	olagunju	PROPN
ajssms-1698	139	2	,	,	PUNCT
ajssms-1698	139	3	adeyanju	adeyanju	NOUN
ajssms-1698	139	4	,	,	PUNCT
ajssms-1698	139	5	and	and	CCONJ
ajssms-1698	139	6	olabode	olabode	PROPN
ajssms-1698	139	7	(	(	PUNCT
ajssms-1698	139	8	2011	2011	NUM
ajssms-1698	139	9	)	)	PUNCT
ajssms-1698	139	10	stated	state	VERB
ajssms-1698	139	11	that	that	SCONJ
ajssms-1698	139	12	liquidity	liquidity	NOUN
ajssms-1698	139	13	is	be	AUX
ajssms-1698	139	14	the	the	DET
ajssms-1698	139	15	assets	asset	NOUN
ajssms-1698	139	16	in	in	ADP
ajssms-1698	139	17	cash	cash	NOUN
ajssms-1698	139	18	or	or	CCONJ
ajssms-1698	139	19	which	which	PRON
ajssms-1698	139	20	can	can	AUX
ajssms-1698	139	21	quickly	quickly	ADV
ajssms-1698	139	22	be	be	AUX
ajssms-1698	139	23	converted	convert	VERB
ajssms-1698	139	24	into	into	ADP
ajssms-1698	139	25	cash	cash	NOUN
ajssms-1698	139	26	without	without	ADP
ajssms-1698	139	27	any	any	DET
ajssms-1698	139	28	loss	loss	NOUN
ajssms-1698	139	29	in	in	ADP
ajssms-1698	139	30	value	value	NOUN
ajssms-1698	139	31	that	that	PRON
ajssms-1698	139	32	would	would	AUX
ajssms-1698	139	33	be	be	AUX
ajssms-1698	139	34	available	available	ADJ
ajssms-1698	139	35	to	to	PART
ajssms-1698	139	36	settle	settle	VERB
ajssms-1698	139	37	short	short	ADJ
ajssms-1698	139	38	-	-	PUNCT
ajssms-1698	139	39	term	term	NOUN
ajssms-1698	139	40	liabilities	liability	NOUN
ajssms-1698	139	41	and/or	and/or	CCONJ
ajssms-1698	139	42	maturing	mature	VERB
ajssms-1698	139	43	obligations	obligation	NOUN
ajssms-1698	139	44	.	.	PUNCT
ajssms-1698	140	1	it	it	PRON
ajssms-1698	140	2	is	be	AUX
ajssms-1698	140	3	a	a	DET
ajssms-1698	140	4	generally	generally	ADV
ajssms-1698	140	5	held	hold	VERB
ajssms-1698	140	6	belief	belief	NOUN
ajssms-1698	140	7	that	that	SCONJ
ajssms-1698	140	8	cash	cash	NOUN
ajssms-1698	140	9	is	be	AUX
ajssms-1698	140	10	most	most	ADV
ajssms-1698	140	11	liquid	liquid	ADJ
ajssms-1698	140	12	of	of	ADP
ajssms-1698	140	13	all	all	DET
ajssms-1698	140	14	assets	asset	NOUN
ajssms-1698	140	15	,	,	PUNCT
ajssms-1698	140	16	therefore	therefore	ADV
ajssms-1698	140	17	,	,	PUNCT
ajssms-1698	140	18	liquidity	liquidity	NOUN
ajssms-1698	140	19	is	be	AUX
ajssms-1698	140	20	understood	understand	VERB
ajssms-1698	140	21	and	and	CCONJ
ajssms-1698	140	22	calculated	calculate	VERB
ajssms-1698	140	23	from	from	ADP
ajssms-1698	140	24	the	the	DET
ajssms-1698	140	25	cashability	cashability	NOUN
ajssms-1698	140	26	of	of	ADP
ajssms-1698	140	27	all	all	DET
ajssms-1698	140	28	other	other	ADJ
ajssms-1698	140	29	assets	asset	NOUN
ajssms-1698	140	30	(	(	PUNCT
ajssms-1698	140	31	bhattacharya	bhattacharya	NOUN
ajssms-1698	140	32	,	,	PUNCT
ajssms-1698	140	33	2008	2008	NUM
ajssms-1698	140	34	)	)	PUNCT
ajssms-1698	140	35	.	.	PUNCT
ajssms-1698	141	1	the	the	DET
ajssms-1698	141	2	survival	survival	NOUN
ajssms-1698	141	3	of	of	ADP
ajssms-1698	141	4	any	any	DET
ajssms-1698	141	5	business	business	NOUN
ajssms-1698	141	6	organisation	organisation	NOUN
ajssms-1698	141	7	,	,	PUNCT
ajssms-1698	141	8	banks	bank	NOUN
ajssms-1698	141	9	inclusive	inclusive	NOUN
ajssms-1698	141	10	,	,	PUNCT
ajssms-1698	141	11	depends	depend	VERB
ajssms-1698	141	12	largely	largely	ADV
ajssms-1698	141	13	on	on	ADP
ajssms-1698	141	14	its	its	PRON
ajssms-1698	141	15	ability	ability	NOUN
ajssms-1698	141	16	to	to	PART
ajssms-1698	141	17	generate	generate	VERB
ajssms-1698	141	18	adequate	adequate	ADJ
ajssms-1698	141	19	liquidity	liquidity	NOUN
ajssms-1698	141	20	to	to	PART
ajssms-1698	141	21	support	support	VERB
ajssms-1698	141	22	its	its	PRON
ajssms-1698	141	23	day	day	NOUN
ajssms-1698	141	24	-	-	PUNCT
ajssms-1698	141	25	to	to	ADP
ajssms-1698	141	26	-	-	PUNCT
ajssms-1698	141	27	day	day	NOUN
ajssms-1698	141	28	operations	operation	NOUN
ajssms-1698	141	29	(	(	PUNCT
ajssms-1698	141	30	rob	rob	PROPN
ajssms-1698	141	31	,	,	PUNCT
ajssms-1698	141	32	2010	2010	NUM
ajssms-1698	141	33	)	)	PUNCT
ajssms-1698	141	34	.	.	PUNCT
ajssms-1698	142	1	many	many	ADJ
ajssms-1698	142	2	a	a	DET
ajssms-1698	142	3	company	company	NOUN
ajssms-1698	142	4	collapsed	collapse	VERB
ajssms-1698	142	5	not	not	PART
ajssms-1698	142	6	because	because	SCONJ
ajssms-1698	142	7	they	they	PRON
ajssms-1698	142	8	are	be	AUX
ajssms-1698	142	9	not	not	PART
ajssms-1698	142	10	profitable	profitable	ADJ
ajssms-1698	142	11	,	,	PUNCT
ajssms-1698	142	12	but	but	CCONJ
ajssms-1698	142	13	they	they	PRON
ajssms-1698	142	14	fail	fail	VERB
ajssms-1698	142	15	to	to	PART
ajssms-1698	142	16	raise	raise	VERB
ajssms-1698	142	17	enough	enough	ADJ
ajssms-1698	142	18	liquidity	liquidity	NOUN
ajssms-1698	142	19	to	to	PART
ajssms-1698	142	20	sustain	sustain	VERB
ajssms-1698	142	21	their	their	PRON
ajssms-1698	142	22	operations	operation	NOUN
ajssms-1698	142	23	.	.	PUNCT
ajssms-1698	143	1	customers	customer	NOUN
ajssms-1698	143	2	make	make	VERB
ajssms-1698	143	3	withdrawal	withdrawal	NOUN
ajssms-1698	143	4	requests	request	NOUN
ajssms-1698	143	5	by	by	ADP
ajssms-1698	143	6	issuing	issue	VERB
ajssms-1698	143	7	cheques	cheque	NOUN
ajssms-1698	143	8	and	and	CCONJ
ajssms-1698	143	9	the	the	DET
ajssms-1698	143	10	bank	bank	NOUN
ajssms-1698	143	11	has	have	VERB
ajssms-1698	143	12	statutory	statutory	ADJ
ajssms-1698	143	13	obligation	obligation	NOUN
ajssms-1698	143	14	to	to	PART
ajssms-1698	143	15	honour	honour	VERB
ajssms-1698	143	16	the	the	DET
ajssms-1698	143	17	cheques	cheque	NOUN
ajssms-1698	143	18	and	and	CCONJ
ajssms-1698	143	19	there	there	PRON
ajssms-1698	143	20	is	be	VERB
ajssms-1698	143	21	no	no	DET
ajssms-1698	143	22	question	question	NOUN
ajssms-1698	143	23	of	of	ADP
ajssms-1698	143	24	postponing	postpone	VERB
ajssms-1698	143	25	payment	payment	NOUN
ajssms-1698	143	26	.	.	PUNCT
ajssms-1698	144	1	therefore	therefore	ADV
ajssms-1698	144	2	,	,	PUNCT
ajssms-1698	144	3	the	the	DET
ajssms-1698	144	4	bank	bank	NOUN
ajssms-1698	144	5	has	have	VERB
ajssms-1698	144	6	to	to	PART
ajssms-1698	144	7	maintain	maintain	VERB
ajssms-1698	144	8	enough	enough	ADJ
ajssms-1698	144	9	funds	fund	NOUN
ajssms-1698	144	10	to	to	PART
ajssms-1698	144	11	take	take	VERB
ajssms-1698	144	12	care	care	NOUN
ajssms-1698	144	13	of	of	ADP
ajssms-1698	144	14	customers	customer	NOUN
ajssms-1698	144	15	’	’	PART
ajssms-1698	144	16	withdrawal	withdrawal	NOUN
ajssms-1698	144	17	needs	need	NOUN
ajssms-1698	144	18	and	and	CCONJ
ajssms-1698	144	19	can	can	AUX
ajssms-1698	144	20	not	not	PART
ajssms-1698	144	21	lock	lock	VERB
ajssms-1698	144	22	up	up	ADP
ajssms-1698	144	23	funds	fund	NOUN
ajssms-1698	144	24	in	in	ADP
ajssms-1698	144	25	permanent	permanent	ADJ
ajssms-1698	144	26	securities	security	NOUN
ajssms-1698	144	27	(	(	PUNCT
ajssms-1698	144	28	gomez	gomez	NOUN
ajssms-1698	144	29	,	,	PUNCT
ajssms-1698	144	30	2008	2008	NUM
ajssms-1698	144	31	)	)	PUNCT
ajssms-1698	144	32	.	.	PUNCT
ajssms-1698	145	1	amid	amid	ADP
ajssms-1698	145	2	liquidity	liquidity	NOUN
ajssms-1698	145	3	challenge	challenge	NOUN
ajssms-1698	145	4	banks	bank	NOUN
ajssms-1698	145	5	still	still	ADV
ajssms-1698	145	6	should	should	AUX
ajssms-1698	145	7	make	make	VERB
ajssms-1698	145	8	a	a	DET
ajssms-1698	145	9	profit	profit	NOUN
ajssms-1698	145	10	for	for	ADP
ajssms-1698	145	11	shareholders	shareholder	NOUN
ajssms-1698	145	12	and	and	CCONJ
ajssms-1698	145	13	to	to	PART
ajssms-1698	145	14	sustain	sustain	VERB
ajssms-1698	145	15	their	their	PRON
ajssms-1698	145	16	operations	operation	NOUN
ajssms-1698	145	17	.	.	PUNCT
ajssms-1698	146	1	according	accord	VERB
ajssms-1698	146	2	to	to	ADP
ajssms-1698	146	3	gomez	gomez	PROPN
ajssms-1698	146	4	(	(	PUNCT
ajssms-1698	146	5	2008	2008	NUM
ajssms-1698	146	6	)	)	PUNCT
ajssms-1698	146	7	,	,	PUNCT
ajssms-1698	146	8	a	a	DET
ajssms-1698	146	9	bank	bank	NOUN
ajssms-1698	146	10	is	be	AUX
ajssms-1698	146	11	supposed	suppose	VERB
ajssms-1698	146	12	to	to	PART
ajssms-1698	146	13	direct	direct	VERB
ajssms-1698	146	14	its	its	PRON
ajssms-1698	146	15	resources	resource	NOUN
ajssms-1698	146	16	to	to	PART
ajssms-1698	146	17	profitable	profitable	VERB
ajssms-1698	146	18	investments	investment	NOUN
ajssms-1698	146	19	to	to	PART
ajssms-1698	146	20	make	make	VERB
ajssms-1698	146	21	a	a	DET
ajssms-1698	146	22	profit	profit	NOUN
ajssms-1698	146	23	for	for	ADP
ajssms-1698	146	24	its	its	PRON
ajssms-1698	146	25	shareholders	shareholder	NOUN
ajssms-1698	146	26	.	.	PUNCT
ajssms-1698	147	1	making	make	VERB
ajssms-1698	147	2	more	more	ADJ
ajssms-1698	147	3	profit	profit	NOUN
ajssms-1698	147	4	will	will	AUX
ajssms-1698	147	5	require	require	VERB
ajssms-1698	147	6	locking	lock	VERB
ajssms-1698	147	7	up	up	ADP
ajssms-1698	147	8	funds	fund	NOUN
ajssms-1698	147	9	for	for	ADP
ajssms-1698	147	10	the	the	DET
ajssms-1698	147	11	long	long	ADJ
ajssms-1698	147	12	term	term	NOUN
ajssms-1698	147	13	,	,	PUNCT
ajssms-1698	147	14	which	which	PRON
ajssms-1698	147	15	will	will	AUX
ajssms-1698	147	16	have	have	VERB
ajssms-1698	147	17	an	an	DET
ajssms-1698	147	18	adverse	adverse	ADJ
ajssms-1698	147	19	consequence	consequence	NOUN
ajssms-1698	147	20	on	on	ADP
ajssms-1698	147	21	the	the	DET
ajssms-1698	147	22	bank	bank	NOUN
ajssms-1698	147	23	’s	’s	PART
ajssms-1698	147	24	liquidity	liquidity	NOUN
ajssms-1698	147	25	position	position	NOUN
ajssms-1698	147	26	.	.	PUNCT
ajssms-1698	148	1	so	so	ADV
ajssms-1698	148	2	,	,	PUNCT
ajssms-1698	148	3	banks	bank	NOUN
ajssms-1698	148	4	should	should	AUX
ajssms-1698	148	5	strike	strike	VERB
ajssms-1698	148	6	a	a	DET
ajssms-1698	148	7	balance	balance	NOUN
ajssms-1698	148	8	between	between	ADP
ajssms-1698	148	9	profitability	profitability	NOUN
ajssms-1698	148	10	and	and	CCONJ
ajssms-1698	148	11	liquidity	liquidity	NOUN
ajssms-1698	148	12	by	by	ADP
ajssms-1698	148	13	investing	invest	VERB
ajssms-1698	148	14	a	a	DET
ajssms-1698	148	15	portion	portion	NOUN
ajssms-1698	148	16	of	of	ADP
ajssms-1698	148	17	their	their	PRON
ajssms-1698	148	18	funds	fund	NOUN
ajssms-1698	148	19	in	in	ADP
ajssms-1698	148	20	liquid	liquid	ADJ
ajssms-1698	148	21	assets	asset	NOUN
ajssms-1698	148	22	and	and	CCONJ
ajssms-1698	148	23	a	a	DET
ajssms-1698	148	24	portion	portion	NOUN
ajssms-1698	148	25	in	in	ADP
ajssms-1698	148	26	long	long	ADJ
ajssms-1698	148	27	-	-	PUNCT
ajssms-1698	148	28	term	term	NOUN
ajssms-1698	148	29	assets	asset	NOUN
ajssms-1698	148	30	.	.	PUNCT
ajssms-1698	149	1	cash	cash	NOUN
ajssms-1698	149	2	,	,	PUNCT
ajssms-1698	149	3	which	which	PRON
ajssms-1698	149	4	is	be	AUX
ajssms-1698	149	5	the	the	DET
ajssms-1698	149	6	most	most	ADV
ajssms-1698	149	7	liquid	liquid	ADJ
ajssms-1698	149	8	asset	asset	NOUN
ajssms-1698	149	9	,	,	PUNCT
ajssms-1698	149	10	does	do	AUX
ajssms-1698	149	11	not	not	PART
ajssms-1698	149	12	earn	earn	VERB
ajssms-1698	149	13	interest	interest	NOUN
ajssms-1698	149	14	.	.	PUNCT
ajssms-1698	150	1	therefore	therefore	ADV
ajssms-1698	150	2	,	,	PUNCT
ajssms-1698	150	3	as	as	SCONJ
ajssms-1698	150	4	banks	bank	NOUN
ajssms-1698	150	5	will	will	AUX
ajssms-1698	150	6	want	want	VERB
ajssms-1698	150	7	to	to	PART
ajssms-1698	150	8	honour	honour	VERB
ajssms-1698	150	9	the	the	DET
ajssms-1698	150	10	withdrawal	withdrawal	NOUN
ajssms-1698	150	11	requests	request	NOUN
ajssms-1698	150	12	of	of	ADP
ajssms-1698	150	13	customers	customer	NOUN
ajssms-1698	150	14	without	without	ADP
ajssms-1698	150	15	fail	fail	NOUN
ajssms-1698	150	16	,	,	PUNCT
ajssms-1698	150	17	keeping	keep	VERB
ajssms-1698	150	18	large	large	ADJ
ajssms-1698	150	19	amounts	amount	NOUN
ajssms-1698	150	20	of	of	ADP
ajssms-1698	150	21	cash	cash	NOUN
ajssms-1698	150	22	will	will	AUX
ajssms-1698	150	23	alienate	alienate	VERB
ajssms-1698	150	24	the	the	DET
ajssms-1698	150	25	profit	profit	NOUN
ajssms-1698	150	26	maximization	maximization	NOUN
ajssms-1698	150	27	objective	objective	NOUN
ajssms-1698	150	28	of	of	ADP
ajssms-1698	150	29	the	the	DET
ajssms-1698	150	30	bank	bank	NOUN
ajssms-1698	150	31	.	.	PUNCT
ajssms-1698	151	1	2.6	2.6	NUM
ajssms-1698	151	2	.	.	PUNCT
ajssms-1698	151	3	elements	element	NOUN
ajssms-1698	151	4	of	of	ADP
ajssms-1698	151	5	liquidity	liquidity	NOUN
ajssms-1698	151	6	liquidity	liquidity	NOUN
ajssms-1698	151	7	as	as	SCONJ
ajssms-1698	151	8	already	already	ADV
ajssms-1698	151	9	explained	explain	VERB
ajssms-1698	151	10	is	be	AUX
ajssms-1698	151	11	the	the	DET
ajssms-1698	151	12	capacity	capacity	NOUN
ajssms-1698	151	13	to	to	PART
ajssms-1698	151	14	converted	convert	VERB
ajssms-1698	151	15	assets	asset	NOUN
ajssms-1698	151	16	into	into	ADP
ajssms-1698	151	17	cash	cash	NOUN
ajssms-1698	151	18	on	on	ADP
ajssms-1698	151	19	demand	demand	NOUN
ajssms-1698	151	20	to	to	PART
ajssms-1698	151	21	settle	settle	VERB
ajssms-1698	151	22	maturing	mature	VERB
ajssms-1698	151	23	obligations	obligation	NOUN
ajssms-1698	151	24	.	.	PUNCT
ajssms-1698	152	1	in	in	ADP
ajssms-1698	152	2	other	other	ADJ
ajssms-1698	152	3	words	word	NOUN
ajssms-1698	152	4	,	,	PUNCT
ajssms-1698	152	5	liquidity	liquidity	NOUN
ajssms-1698	152	6	is	be	AUX
ajssms-1698	152	7	the	the	DET
ajssms-1698	152	8	availability	availability	NOUN
ajssms-1698	152	9	of	of	ADP
ajssms-1698	152	10	cash	cash	NOUN
ajssms-1698	152	11	and	and	CCONJ
ajssms-1698	152	12	other	other	ADJ
ajssms-1698	152	13	current	current	ADJ
ajssms-1698	152	14	assets	asset	NOUN
ajssms-1698	152	15	to	to	PART
ajssms-1698	152	16	cover	cover	VERB
ajssms-1698	152	17	accounts	account	NOUN
ajssms-1698	152	18	payable	payable	ADJ
ajssms-1698	152	19	,	,	PUNCT
ajssms-1698	152	20	short	short	ADJ
ajssms-1698	152	21	-	-	PUNCT
ajssms-1698	152	22	term	term	NOUN
ajssms-1698	152	23	debts	debt	NOUN
ajssms-1698	152	24	and	and	CCONJ
ajssms-1698	152	25	other	other	ADJ
ajssms-1698	152	26	liabilities	liability	NOUN
ajssms-1698	152	27	maturing	mature	VERB
ajssms-1698	152	28	within	within	ADP
ajssms-1698	152	29	the	the	DET
ajssms-1698	152	30	accounting	accounting	NOUN
ajssms-1698	152	31	year	year	NOUN
ajssms-1698	152	32	.	.	PUNCT
ajssms-1698	153	1	liquidity	liquidity	NOUN
ajssms-1698	153	2	management	management	NOUN
ajssms-1698	153	3	is	be	AUX
ajssms-1698	153	4	effectively	effectively	ADV
ajssms-1698	153	5	working	work	VERB
ajssms-1698	153	6	capital	capital	NOUN
ajssms-1698	153	7	management	management	NOUN
ajssms-1698	153	8	,	,	PUNCT
ajssms-1698	153	9	which	which	PRON
ajssms-1698	153	10	requires	require	VERB
ajssms-1698	153	11	daily	daily	ADJ
ajssms-1698	153	12	maintenance	maintenance	NOUN
ajssms-1698	153	13	of	of	ADP
ajssms-1698	153	14	liquidity	liquidity	NOUN
ajssms-1698	153	15	to	to	PART
ajssms-1698	153	16	ensure	ensure	VERB
ajssms-1698	153	17	that	that	SCONJ
ajssms-1698	153	18	the	the	DET
ajssms-1698	153	19	company	company	NOUN
ajssms-1698	153	20	operates	operate	VERB
ajssms-1698	153	21	smoothly	smoothly	ADV
ajssms-1698	153	22	and	and	CCONJ
ajssms-1698	153	23	be	be	AUX
ajssms-1698	153	24	able	able	ADJ
ajssms-1698	153	25	to	to	PART
ajssms-1698	153	26	meet	meet	VERB
ajssms-1698	153	27	its	its	PRON
ajssms-1698	153	28	obligations	obligation	NOUN
ajssms-1698	153	29	.	.	PUNCT
ajssms-1698	154	1	a	a	DET
ajssms-1698	154	2	company	company	NOUN
ajssms-1698	154	3	is	be	AUX
ajssms-1698	154	4	considered	consider	VERB
ajssms-1698	154	5	liquid	liquid	ADJ
ajssms-1698	154	6	if	if	SCONJ
ajssms-1698	154	7	the	the	DET
ajssms-1698	154	8	current	current	ADJ
ajssms-1698	154	9	assets	asset	NOUN
ajssms-1698	154	10	can	can	AUX
ajssms-1698	154	11	adequately	adequately	ADV
ajssms-1698	154	12	cover	cover	VERB
ajssms-1698	154	13	the	the	DET
ajssms-1698	154	14	current	current	ADJ
ajssms-1698	154	15	liabilities	liability	NOUN
ajssms-1698	154	16	.	.	PUNCT
ajssms-1698	155	1	therefore	therefore	ADV
ajssms-1698	155	2	,	,	PUNCT
ajssms-1698	155	3	liquidity	liquidity	NOUN
ajssms-1698	155	4	is	be	AUX
ajssms-1698	155	5	a	a	DET
ajssms-1698	155	6	relative	relative	ADJ
ajssms-1698	155	7	measure	measure	NOUN
ajssms-1698	155	8	that	that	PRON
ajssms-1698	155	9	looks	look	VERB
ajssms-1698	155	10	at	at	ADP
ajssms-1698	155	11	how	how	SCONJ
ajssms-1698	155	12	the	the	DET
ajssms-1698	155	13	firm	firm	NOUN
ajssms-1698	155	14	’s	’s	PART
ajssms-1698	155	15	cash	cash	NOUN
ajssms-1698	155	16	and	and	CCONJ
ajssms-1698	155	17	the	the	DET
ajssms-1698	155	18	other	other	ADJ
ajssms-1698	155	19	assets	asset	NOUN
ajssms-1698	155	20	,	,	PUNCT
ajssms-1698	155	21	which	which	PRON
ajssms-1698	155	22	are	be	AUX
ajssms-1698	155	23	readily	readily	ADV
ajssms-1698	155	24	convertible	convertible	ADJ
ajssms-1698	155	25	to	to	AUX
ajssms-1698	155	26	cash	cash	VERB
ajssms-1698	155	27	without	without	ADP
ajssms-1698	155	28	any	any	DET
ajssms-1698	155	29	loss	loss	NOUN
ajssms-1698	155	30	,	,	PUNCT
ajssms-1698	155	31	will	will	AUX
ajssms-1698	155	32	be	be	AUX
ajssms-1698	155	33	able	able	ADJ
ajssms-1698	155	34	to	to	PART
ajssms-1698	155	35	pay	pay	VERB
ajssms-1698	155	36	off	off	ADP
ajssms-1698	155	37	the	the	DET
ajssms-1698	155	38	current	current	ADJ
ajssms-1698	155	39	liabilities	liability	NOUN
ajssms-1698	155	40	or	or	CCONJ
ajssms-1698	155	41	maturing	mature	VERB
ajssms-1698	155	42	obligations	obligation	NOUN
ajssms-1698	155	43	.	.	PUNCT
ajssms-1698	156	1	the	the	DET
ajssms-1698	156	2	components	component	NOUN
ajssms-1698	156	3	of	of	ADP
ajssms-1698	156	4	liquidity	liquidity	NOUN
ajssms-1698	156	5	are	be	AUX
ajssms-1698	156	6	mostly	mostly	ADV
ajssms-1698	156	7	;	;	PUNCT
ajssms-1698	156	8	cash	cash	NOUN
ajssms-1698	156	9	and	and	CCONJ
ajssms-1698	156	10	cash	cash	NOUN
ajssms-1698	156	11	equivalents	equivalent	NOUN
ajssms-1698	156	12	,	,	PUNCT
ajssms-1698	156	13	interest	interest	NOUN
ajssms-1698	156	14	receivable	receivable	NOUN
ajssms-1698	156	15	,	,	PUNCT
ajssms-1698	156	16	loans	loan	NOUN
ajssms-1698	156	17	and	and	CCONJ
ajssms-1698	156	18	advances	advance	NOUN
ajssms-1698	156	19	(	(	PUNCT
ajssms-1698	156	20	loan	loan	NOUN
ajssms-1698	156	21	repayments	repayment	NOUN
ajssms-1698	156	22	)	)	PUNCT
ajssms-1698	156	23	and	and	CCONJ
ajssms-1698	156	24	so	so	ADV
ajssms-1698	156	25	on	on	ADV
ajssms-1698	156	26	.	.	PUNCT
ajssms-1698	157	1	these	these	DET
ajssms-1698	157	2	components	component	NOUN
ajssms-1698	157	3	can	can	AUX
ajssms-1698	157	4	vary	vary	VERB
ajssms-1698	157	5	significantly	significantly	ADV
ajssms-1698	157	6	amongst	amongst	ADP
ajssms-1698	157	7	banks	bank	NOUN
ajssms-1698	157	8	depending	depend	VERB
ajssms-1698	157	9	on	on	ADP
ajssms-1698	157	10	the	the	DET
ajssms-1698	157	11	type	type	NOUN
ajssms-1698	157	12	of	of	ADP
ajssms-1698	157	13	ownership	ownership	NOUN
ajssms-1698	157	14	or	or	CCONJ
ajssms-1698	157	15	attitude	attitude	NOUN
ajssms-1698	157	16	to	to	ADP
ajssms-1698	157	17	risk	risk	NOUN
ajssms-1698	157	18	.	.	PUNCT
ajssms-1698	158	1	the	the	DET
ajssms-1698	158	2	foreign	foreign	NOUN
ajssms-1698	158	3	-	-	PUNCT
ajssms-1698	158	4	owned	own	VERB
ajssms-1698	158	5	banks	bank	NOUN
ajssms-1698	158	6	will	will	AUX
ajssms-1698	158	7	invest	invest	VERB
ajssms-1698	158	8	mostly	mostly	ADV
ajssms-1698	158	9	in	in	ADP
ajssms-1698	158	10	government	government	NOUN
ajssms-1698	158	11	securities	security	NOUN
ajssms-1698	158	12	.	.	PUNCT
ajssms-1698	159	1	for	for	ADP
ajssms-1698	159	2	instance	instance	NOUN
ajssms-1698	159	3	,	,	PUNCT
ajssms-1698	159	4	the	the	DET
ajssms-1698	159	5	united	united	PROPN
ajssms-1698	159	6	bank	bank	PROPN
ajssms-1698	159	7	for	for	ADP
ajssms-1698	159	8	africa	africa	PROPN
ajssms-1698	159	9	(	(	PUNCT
ajssms-1698	159	10	uba	uba	PROPN
ajssms-1698	159	11	)	)	PUNCT
ajssms-1698	159	12	’s	’s	PART
ajssms-1698	159	13	liquid	liquid	ADJ
ajssms-1698	159	14	funds	fund	NOUN
ajssms-1698	159	15	to	to	ADP
ajssms-1698	159	16	total	total	ADJ
ajssms-1698	159	17	assets	asset	NOUN
ajssms-1698	159	18	show	show	VERB
ajssms-1698	159	19	a	a	DET
ajssms-1698	159	20	significant	significant	ADJ
ajssms-1698	159	21	increase	increase	NOUN
ajssms-1698	159	22	in	in	ADP
ajssms-1698	159	23	2013	2013	NUM
ajssms-1698	159	24	.	.	PUNCT
ajssms-1698	160	1	the	the	DET
ajssms-1698	160	2	bank	bank	NOUN
ajssms-1698	160	3	applied	apply	VERB
ajssms-1698	160	4	a	a	DET
ajssms-1698	160	5	significant	significant	ADJ
ajssms-1698	160	6	portion	portion	NOUN
ajssms-1698	160	7	of	of	ADP
ajssms-1698	160	8	its	its	PRON
ajssms-1698	160	9	funds	fund	NOUN
ajssms-1698	160	10	to	to	PART
ajssms-1698	160	11	purchase	purchase	VERB
ajssms-1698	160	12	government	government	NOUN
ajssms-1698	160	13	securities	security	NOUN
ajssms-1698	160	14	in	in	ADP
ajssms-1698	160	15	2013	2013	NUM
ajssms-1698	160	16	(	(	PUNCT
ajssms-1698	160	17	pwc	pwc	NOUN
ajssms-1698	160	18	,	,	PUNCT
ajssms-1698	160	19	2014	2014	NUM
ajssms-1698	160	20	)	)	PUNCT
ajssms-1698	160	21	.	.	PUNCT
ajssms-1698	161	1	the	the	DET
ajssms-1698	161	2	bank	bank	PROPN
ajssms-1698	161	3	of	of	ADP
ajssms-1698	161	4	baroda	baroda	NOUN
ajssms-1698	161	5	was	be	AUX
ajssms-1698	161	6	equally	equally	ADV
ajssms-1698	161	7	cited	cite	VERB
ajssms-1698	161	8	in	in	ADP
ajssms-1698	161	9	the	the	DET
ajssms-1698	161	10	pwc	pwc	NOUN
ajssms-1698	161	11	2014	2014	NUM
ajssms-1698	161	12	banking	banking	NOUN
ajssms-1698	161	13	survey	survey	NOUN
ajssms-1698	161	14	report	report	NOUN
ajssms-1698	161	15	for	for	ADP
ajssms-1698	161	16	large	large	ADJ
ajssms-1698	161	17	investments	investment	NOUN
ajssms-1698	161	18	in	in	ADP
ajssms-1698	161	19	government	government	NOUN
ajssms-1698	161	20	securities	security	NOUN
ajssms-1698	161	21	against	against	ADP
ajssms-1698	161	22	lending	lend	VERB
ajssms-1698	161	23	to	to	ADP
ajssms-1698	161	24	the	the	DET
ajssms-1698	161	25	private	private	ADJ
ajssms-1698	161	26	sector	sector	NOUN
ajssms-1698	161	27	.	.	PUNCT
ajssms-1698	162	1	the	the	DET
ajssms-1698	162	2	loans	loan	NOUN
ajssms-1698	162	3	and	and	CCONJ
ajssms-1698	162	4	advances	advance	NOUN
ajssms-1698	162	5	come	come	VERB
ajssms-1698	162	6	next	next	ADV
ajssms-1698	162	7	to	to	ADP
ajssms-1698	162	8	government	government	NOUN
ajssms-1698	162	9	securities	security	NOUN
ajssms-1698	162	10	in	in	ADP
ajssms-1698	162	11	the	the	DET
ajssms-1698	162	12	order	order	NOUN
ajssms-1698	162	13	of	of	ADP
ajssms-1698	162	14	liquidity	liquidity	NOUN
ajssms-1698	162	15	;	;	PUNCT
ajssms-1698	162	16	they	they	PRON
ajssms-1698	162	17	are	be	AUX
ajssms-1698	162	18	the	the	DET
ajssms-1698	162	19	most	most	ADV
ajssms-1698	162	20	profitable	profitable	ADJ
ajssms-1698	162	21	of	of	ADP
ajssms-1698	162	22	the	the	DET
ajssms-1698	162	23	bank	bank	NOUN
ajssms-1698	162	24	’s	’s	PART
ajssms-1698	162	25	assets	asset	NOUN
ajssms-1698	162	26	(	(	PUNCT
ajssms-1698	162	27	shekhar	shekhar	PROPN
ajssms-1698	162	28	&	&	CCONJ
ajssms-1698	162	29	shekhar	shekhar	PROPN
ajssms-1698	162	30	,	,	PUNCT
ajssms-1698	162	31	2005	2005	NUM
ajssms-1698	162	32	)	)	PUNCT
ajssms-1698	162	33	.	.	PUNCT
ajssms-1698	163	1	nevertheless	nevertheless	ADV
ajssms-1698	163	2	,	,	PUNCT
ajssms-1698	163	3	a	a	DET
ajssms-1698	163	4	high	high	ADJ
ajssms-1698	163	5	credit	credit	NOUN
ajssms-1698	163	6	risk	risk	NOUN
ajssms-1698	163	7	associated	associate	VERB
ajssms-1698	163	8	with	with	ADP
ajssms-1698	163	9	loans	loan	NOUN
ajssms-1698	163	10	and	and	CCONJ
ajssms-1698	163	11	advances	advance	NOUN
ajssms-1698	163	12	has	have	AUX
ajssms-1698	163	13	made	make	VERB
ajssms-1698	163	14	it	it	PRON
ajssms-1698	163	15	unattractive	unattractive	ADJ
ajssms-1698	163	16	for	for	ADP
ajssms-1698	163	17	banks	bank	NOUN
ajssms-1698	163	18	.	.	PUNCT
ajssms-1698	164	1	generally	generally	ADV
ajssms-1698	164	2	,	,	PUNCT
ajssms-1698	164	3	the	the	DET
ajssms-1698	164	4	assets	asset	NOUN
ajssms-1698	164	5	in	in	ADP
ajssms-1698	164	6	the	the	DET
ajssms-1698	164	7	statement	statement	NOUN
ajssms-1698	164	8	of	of	ADP
ajssms-1698	164	9	financial	financial	ADJ
ajssms-1698	164	10	position	position	NOUN
ajssms-1698	164	11	of	of	ADP
ajssms-1698	164	12	banks	bank	NOUN
ajssms-1698	164	13	are	be	AUX
ajssms-1698	164	14	shown	show	VERB
ajssms-1698	164	15	in	in	ADP
ajssms-1698	164	16	descending	descend	VERB
ajssms-1698	164	17	order	order	NOUN
ajssms-1698	164	18	of	of	ADP
ajssms-1698	164	19	liquidity	liquidity	NOUN
ajssms-1698	164	20	.	.	PUNCT
ajssms-1698	165	1	cash	cash	NOUN
ajssms-1698	165	2	and	and	CCONJ
ajssms-1698	165	3	balances	balance	NOUN
ajssms-1698	165	4	with	with	ADP
ajssms-1698	165	5	the	the	DET
ajssms-1698	165	6	central	central	ADJ
ajssms-1698	165	7	bank	bank	NOUN
ajssms-1698	165	8	are	be	AUX
ajssms-1698	165	9	always	always	ADV
ajssms-1698	165	10	at	at	ADP
ajssms-1698	165	11	the	the	DET
ajssms-1698	165	12	top	top	NOUN
ajssms-1698	165	13	and	and	CCONJ
ajssms-1698	165	14	the	the	DET
ajssms-1698	165	15	property	property	NOUN
ajssms-1698	165	16	,	,	PUNCT
ajssms-1698	165	17	plant	plant	NOUN
ajssms-1698	165	18	and	and	CCONJ
ajssms-1698	165	19	equipment	equipment	NOUN
ajssms-1698	165	20	(	(	PUNCT
ajssms-1698	165	21	ppe	ppe	PROPN
ajssms-1698	165	22	)	)	PUNCT
ajssms-1698	165	23	,	,	PUNCT
ajssms-1698	165	24	which	which	PRON
ajssms-1698	165	25	is	be	AUX
ajssms-1698	165	26	considered	consider	VERB
ajssms-1698	165	27	as	as	ADP
ajssms-1698	165	28	not	not	PART
ajssms-1698	165	29	liquid	liquid	NOUN
ajssms-1698	165	30	of	of	ADP
ajssms-1698	165	31	all	all	DET
ajssms-1698	165	32	the	the	DET
ajssms-1698	165	33	banks	bank	NOUN
ajssms-1698	165	34	’	’	PART
ajssms-1698	165	35	assets	asset	NOUN
ajssms-1698	165	36	is	be	AUX
ajssms-1698	165	37	shown	show	VERB
ajssms-1698	165	38	at	at	ADP
ajssms-1698	165	39	the	the	DET
ajssms-1698	165	40	bottom	bottom	NOUN
ajssms-1698	165	41	.	.	PUNCT
ajssms-1698	166	1	asian	asian	ADJ
ajssms-1698	166	2	journal	journal	PROPN
ajssms-1698	166	3	of	of	ADP
ajssms-1698	166	4	social	social	ADJ
ajssms-1698	166	5	sciences	sciences	PROPN
ajssms-1698	166	6	and	and	CCONJ
ajssms-1698	166	7	management	management	NOUN
ajssms-1698	166	8	studies	study	NOUN
ajssms-1698	166	9	,	,	PUNCT
ajssms-1698	166	10	2020	2020	NUM
ajssms-1698	166	11	,	,	PUNCT
ajssms-1698	166	12	7(2	7(2	NUM
ajssms-1698	166	13	):	):	PUNCT
ajssms-1698	166	14	135	135	NUM
ajssms-1698	166	15	-	-	SYM
ajssms-1698	166	16	142	142	NUM
ajssms-1698	166	17	139	139	NUM
ajssms-1698	166	18	©	©	PROPN
ajssms-1698	166	19	2020	2020	NUM
ajssms-1698	166	20	by	by	ADP
ajssms-1698	166	21	the	the	DET
ajssms-1698	166	22	authors	author	NOUN
ajssms-1698	166	23	;	;	PUNCT
ajssms-1698	166	24	licensee	licensee	PROPN
ajssms-1698	166	25	asian	asian	ADJ
ajssms-1698	166	26	online	online	PROPN
ajssms-1698	166	27	journal	journal	PROPN
ajssms-1698	166	28	publishing	publishing	NOUN
ajssms-1698	166	29	group	group	PROPN
ajssms-1698	166	30	2.7	2.7	NUM
ajssms-1698	166	31	.	.	PUNCT
ajssms-1698	167	1	bank	bank	NOUN
ajssms-1698	167	2	financial	financial	ADJ
ajssms-1698	167	3	performance	performance	NOUN
ajssms-1698	167	4	the	the	DET
ajssms-1698	167	5	return	return	NOUN
ajssms-1698	167	6	on	on	ADP
ajssms-1698	167	7	asset	asset	NOUN
ajssms-1698	167	8	(	(	PUNCT
ajssms-1698	167	9	roa	roa	PROPN
ajssms-1698	167	10	)	)	PUNCT
ajssms-1698	167	11	and	and	CCONJ
ajssms-1698	167	12	return	return	VERB
ajssms-1698	167	13	on	on	ADP
ajssms-1698	167	14	equity	equity	NOUN
ajssms-1698	167	15	(	(	PUNCT
ajssms-1698	167	16	roe	roe	PROPN
ajssms-1698	167	17	)	)	PUNCT
ajssms-1698	167	18	have	have	AUX
ajssms-1698	167	19	been	be	AUX
ajssms-1698	167	20	used	use	VERB
ajssms-1698	167	21	extensively	extensively	ADV
ajssms-1698	167	22	as	as	ADP
ajssms-1698	167	23	measures	measure	NOUN
ajssms-1698	167	24	of	of	ADP
ajssms-1698	167	25	bank	bank	NOUN
ajssms-1698	167	26	financial	financial	ADJ
ajssms-1698	167	27	performance	performance	NOUN
ajssms-1698	167	28	.	.	PUNCT
ajssms-1698	168	1	roa	roa	PROPN
ajssms-1698	168	2	shows	show	VERB
ajssms-1698	168	3	how	how	SCONJ
ajssms-1698	168	4	effectively	effectively	ADV
ajssms-1698	168	5	a	a	DET
ajssms-1698	168	6	bank	bank	NOUN
ajssms-1698	168	7	is	be	AUX
ajssms-1698	168	8	managing	manage	VERB
ajssms-1698	168	9	its	its	PRON
ajssms-1698	168	10	assets	asset	NOUN
ajssms-1698	168	11	,	,	PUNCT
ajssms-1698	168	12	to	to	PART
ajssms-1698	168	13	generate	generate	VERB
ajssms-1698	168	14	income	income	NOUN
ajssms-1698	168	15	.	.	PUNCT
ajssms-1698	169	1	it	it	PRON
ajssms-1698	169	2	is	be	AUX
ajssms-1698	169	3	the	the	DET
ajssms-1698	169	4	income	income	NOUN
ajssms-1698	169	5	earned	earn	VERB
ajssms-1698	169	6	on	on	ADP
ajssms-1698	169	7	each	each	DET
ajssms-1698	169	8	unit	unit	NOUN
ajssms-1698	169	9	of	of	ADP
ajssms-1698	169	10	an	an	DET
ajssms-1698	169	11	asset	asset	NOUN
ajssms-1698	169	12	usually	usually	ADV
ajssms-1698	169	13	expressed	express	VERB
ajssms-1698	169	14	as	as	ADP
ajssms-1698	169	15	a	a	DET
ajssms-1698	169	16	percentage	percentage	NOUN
ajssms-1698	169	17	.	.	PUNCT
ajssms-1698	170	1	the	the	DET
ajssms-1698	170	2	challenge	challenge	NOUN
ajssms-1698	170	3	with	with	ADP
ajssms-1698	170	4	roa	roa	PROPN
ajssms-1698	170	5	is	be	AUX
ajssms-1698	170	6	that	that	SCONJ
ajssms-1698	170	7	it	it	PRON
ajssms-1698	170	8	excludes	exclude	VERB
ajssms-1698	170	9	from	from	ADP
ajssms-1698	170	10	the	the	DET
ajssms-1698	170	11	total	total	ADJ
ajssms-1698	170	12	assets	asset	NOUN
ajssms-1698	170	13	off	off	ADP
ajssms-1698	170	14	-	-	PUNCT
ajssms-1698	170	15	balance	balance	NOUN
ajssms-1698	170	16	sheet	sheet	NOUN
ajssms-1698	170	17	items	item	NOUN
ajssms-1698	170	18	thereby	thereby	ADV
ajssms-1698	170	19	understating	understate	VERB
ajssms-1698	170	20	the	the	DET
ajssms-1698	170	21	value	value	NOUN
ajssms-1698	170	22	of	of	ADP
ajssms-1698	170	23	assets	asset	NOUN
ajssms-1698	170	24	.	.	PUNCT
ajssms-1698	171	1	this	this	DET
ajssms-1698	171	2	situation	situation	NOUN
ajssms-1698	171	3	can	can	AUX
ajssms-1698	171	4	ultimately	ultimately	ADV
ajssms-1698	171	5	create	create	VERB
ajssms-1698	171	6	a	a	DET
ajssms-1698	171	7	positive	positive	ADJ
ajssms-1698	171	8	bias	bias	NOUN
ajssms-1698	171	9	where	where	SCONJ
ajssms-1698	171	10	roa	roa	PROPN
ajssms-1698	171	11	is	be	AUX
ajssms-1698	171	12	overstated	overstate	VERB
ajssms-1698	171	13	in	in	ADP
ajssms-1698	171	14	the	the	DET
ajssms-1698	171	15	evaluation	evaluation	NOUN
ajssms-1698	171	16	of	of	ADP
ajssms-1698	171	17	bank	bank	NOUN
ajssms-1698	171	18	performance	performance	NOUN
ajssms-1698	171	19	.	.	PUNCT
ajssms-1698	172	1	nevertheless	nevertheless	ADV
ajssms-1698	172	2	,	,	PUNCT
ajssms-1698	172	3	golin	golin	PROPN
ajssms-1698	172	4	(	(	PUNCT
ajssms-1698	172	5	2001	2001	NUM
ajssms-1698	172	6	)	)	PUNCT
ajssms-1698	172	7	;	;	PUNCT
ajssms-1698	172	8	rose	rise	VERB
ajssms-1698	172	9	and	and	CCONJ
ajssms-1698	172	10	hudgins	hudgins	PROPN
ajssms-1698	172	11	(	(	PUNCT
ajssms-1698	172	12	2008	2008	NUM
ajssms-1698	172	13	)	)	PUNCT
ajssms-1698	172	14	have	have	AUX
ajssms-1698	172	15	argued	argue	VERB
ajssms-1698	172	16	that	that	SCONJ
ajssms-1698	172	17	roa	roa	PROPN
ajssms-1698	172	18	is	be	AUX
ajssms-1698	172	19	one	one	NUM
ajssms-1698	172	20	of	of	ADP
ajssms-1698	172	21	the	the	DET
ajssms-1698	172	22	most	most	ADV
ajssms-1698	172	23	important	important	ADJ
ajssms-1698	172	24	measures	measure	NOUN
ajssms-1698	172	25	of	of	ADP
ajssms-1698	172	26	profitability	profitability	NOUN
ajssms-1698	172	27	in	in	ADP
ajssms-1698	172	28	recent	recent	ADJ
ajssms-1698	172	29	banking	banking	NOUN
ajssms-1698	172	30	literature	literature	NOUN
ajssms-1698	172	31	.	.	PUNCT
ajssms-1698	173	1	studies	study	NOUN
ajssms-1698	173	2	such	such	ADJ
ajssms-1698	173	3	as	as	ADP
ajssms-1698	173	4	haron	haron	PROPN
ajssms-1698	173	5	(	(	PUNCT
ajssms-1698	173	6	2004	2004	NUM
ajssms-1698	173	7	)	)	PUNCT
ajssms-1698	173	8	,	,	PUNCT
ajssms-1698	173	9	hassan	hassan	PROPN
ajssms-1698	173	10	and	and	CCONJ
ajssms-1698	173	11	bashir	bashir	PROPN
ajssms-1698	173	12	(	(	PUNCT
ajssms-1698	173	13	2003	2003	NUM
ajssms-1698	173	14	)	)	PUNCT
ajssms-1698	173	15	and	and	CCONJ
ajssms-1698	173	16	naceur	naceur	ADV
ajssms-1698	173	17	(	(	PUNCT
ajssms-1698	173	18	2003	2003	NUM
ajssms-1698	173	19	)	)	PUNCT
ajssms-1698	173	20	have	have	AUX
ajssms-1698	173	21	all	all	PRON
ajssms-1698	173	22	adopted	adopt	VERB
ajssms-1698	173	23	roa	roa	NOUN
ajssms-1698	173	24	as	as	ADP
ajssms-1698	173	25	a	a	DET
ajssms-1698	173	26	measure	measure	NOUN
ajssms-1698	173	27	of	of	ADP
ajssms-1698	173	28	profitability	profitability	NOUN
ajssms-1698	173	29	.	.	PUNCT
ajssms-1698	174	1	return	return	NOUN
ajssms-1698	174	2	on	on	ADP
ajssms-1698	174	3	equity	equity	NOUN
ajssms-1698	174	4	(	(	PUNCT
ajssms-1698	174	5	roe	roe	PROPN
ajssms-1698	174	6	)	)	PUNCT
ajssms-1698	174	7	is	be	AUX
ajssms-1698	174	8	considered	consider	VERB
ajssms-1698	174	9	as	as	ADP
ajssms-1698	174	10	an	an	DET
ajssms-1698	174	11	alternative	alternative	ADJ
ajssms-1698	174	12	measure	measure	NOUN
ajssms-1698	174	13	of	of	ADP
ajssms-1698	174	14	profitability	profitability	NOUN
ajssms-1698	174	15	and	and	CCONJ
ajssms-1698	174	16	it	it	PRON
ajssms-1698	174	17	is	be	AUX
ajssms-1698	174	18	computed	compute	VERB
ajssms-1698	174	19	by	by	ADP
ajssms-1698	174	20	dividing	divide	VERB
ajssms-1698	174	21	net	net	ADJ
ajssms-1698	174	22	income	income	NOUN
ajssms-1698	174	23	by	by	ADP
ajssms-1698	174	24	equity	equity	NOUN
ajssms-1698	174	25	.	.	PUNCT
ajssms-1698	175	1	it	it	PRON
ajssms-1698	175	2	measures	measure	VERB
ajssms-1698	175	3	the	the	DET
ajssms-1698	175	4	income	income	NOUN
ajssms-1698	175	5	earned	earn	VERB
ajssms-1698	175	6	on	on	ADP
ajssms-1698	175	7	each	each	DET
ajssms-1698	175	8	unit	unit	NOUN
ajssms-1698	175	9	of	of	ADP
ajssms-1698	175	10	shareholders	shareholder	NOUN
ajssms-1698	175	11	’	'	PUNCT
ajssms-1698	175	12	funds	fund	NOUN
ajssms-1698	175	13	.	.	PUNCT
ajssms-1698	176	1	the	the	DET
ajssms-1698	176	2	shortfall	shortfall	NOUN
ajssms-1698	176	3	of	of	ADP
ajssms-1698	176	4	this	this	DET
ajssms-1698	176	5	measure	measure	NOUN
ajssms-1698	176	6	is	be	AUX
ajssms-1698	176	7	that	that	SCONJ
ajssms-1698	176	8	banks	bank	NOUN
ajssms-1698	176	9	with	with	ADP
ajssms-1698	176	10	high	high	ADJ
ajssms-1698	176	11	financial	financial	ADJ
ajssms-1698	176	12	leverage	leverage	NOUN
ajssms-1698	176	13	tend	tend	VERB
ajssms-1698	176	14	to	to	PART
ajssms-1698	176	15	generate	generate	VERB
ajssms-1698	176	16	a	a	DET
ajssms-1698	176	17	higher	high	ADJ
ajssms-1698	176	18	ratio	ratio	NOUN
ajssms-1698	176	19	.	.	PUNCT
ajssms-1698	177	1	yet	yet	ADV
ajssms-1698	177	2	,	,	PUNCT
ajssms-1698	177	3	banks	bank	NOUN
ajssms-1698	177	4	with	with	ADP
ajssms-1698	177	5	high	high	ADJ
ajssms-1698	177	6	financial	financial	ADJ
ajssms-1698	177	7	leverage	leverage	NOUN
ajssms-1698	177	8	tend	tend	VERB
ajssms-1698	177	9	to	to	PART
ajssms-1698	177	10	have	have	VERB
ajssms-1698	177	11	higher	high	ADJ
ajssms-1698	177	12	financial	financial	ADJ
ajssms-1698	177	13	risk	risk	NOUN
ajssms-1698	177	14	and	and	CCONJ
ajssms-1698	177	15	therefore	therefore	ADV
ajssms-1698	177	16	a	a	DET
ajssms-1698	177	17	higher	high	ADJ
ajssms-1698	177	18	possibility	possibility	NOUN
ajssms-1698	177	19	of	of	ADP
ajssms-1698	177	20	bankruptcy	bankruptcy	NOUN
ajssms-1698	177	21	.	.	PUNCT
ajssms-1698	178	1	3	3	X
ajssms-1698	178	2	.	.	X
ajssms-1698	178	3	methodology	methodology	NOUN
ajssms-1698	178	4	the	the	DET
ajssms-1698	178	5	research	research	NOUN
ajssms-1698	178	6	design	design	NOUN
ajssms-1698	178	7	demonstrates	demonstrate	VERB
ajssms-1698	178	8	how	how	SCONJ
ajssms-1698	178	9	the	the	DET
ajssms-1698	178	10	observed	observed	ADJ
ajssms-1698	178	11	facts	fact	NOUN
ajssms-1698	178	12	are	be	AUX
ajssms-1698	178	13	collected	collect	VERB
ajssms-1698	178	14	,	,	PUNCT
ajssms-1698	178	15	measured	measure	VERB
ajssms-1698	178	16	and	and	CCONJ
ajssms-1698	178	17	analyzed	analyze	VERB
ajssms-1698	178	18	.	.	PUNCT
ajssms-1698	179	1	the	the	DET
ajssms-1698	179	2	study	study	NOUN
ajssms-1698	179	3	employed	employ	VERB
ajssms-1698	179	4	a	a	DET
ajssms-1698	179	5	quantitative	quantitative	ADJ
ajssms-1698	179	6	research	research	NOUN
ajssms-1698	179	7	design	design	NOUN
ajssms-1698	179	8	.	.	PUNCT
ajssms-1698	180	1	according	accord	VERB
ajssms-1698	180	2	to	to	ADP
ajssms-1698	180	3	cooper	cooper	NOUN
ajssms-1698	180	4	and	and	CCONJ
ajssms-1698	180	5	schindler	schindler	PROPN
ajssms-1698	180	6	(	(	PUNCT
ajssms-1698	180	7	2001	2001	NUM
ajssms-1698	180	8	)	)	PUNCT
ajssms-1698	180	9	,	,	PUNCT
ajssms-1698	180	10	quantitative	quantitative	ADJ
ajssms-1698	180	11	research	research	NOUN
ajssms-1698	180	12	relates	relate	VERB
ajssms-1698	180	13	to	to	ADP
ajssms-1698	180	14	numbers	number	NOUN
ajssms-1698	180	15	and	and	CCONJ
ajssms-1698	180	16	measuring	measuring	NOUN
ajssms-1698	180	17	of	of	ADP
ajssms-1698	180	18	observed	observed	ADJ
ajssms-1698	180	19	facts	fact	NOUN
ajssms-1698	180	20	;	;	PUNCT
ajssms-1698	180	21	it	it	PRON
ajssms-1698	180	22	involves	involve	VERB
ajssms-1698	180	23	reliance	reliance	NOUN
ajssms-1698	180	24	on	on	ADP
ajssms-1698	180	25	observable	observable	ADJ
ajssms-1698	180	26	hard	hard	ADJ
ajssms-1698	180	27	facts	fact	NOUN
ajssms-1698	180	28	for	for	ADP
ajssms-1698	180	29	which	which	PRON
ajssms-1698	180	30	data	datum	NOUN
ajssms-1698	180	31	is	be	AUX
ajssms-1698	180	32	collected	collect	VERB
ajssms-1698	180	33	,	,	PUNCT
ajssms-1698	180	34	analyzed	analyze	VERB
ajssms-1698	180	35	and	and	CCONJ
ajssms-1698	180	36	described	describe	VERB
ajssms-1698	180	37	in	in	ADP
ajssms-1698	180	38	terms	term	NOUN
ajssms-1698	180	39	of	of	ADP
ajssms-1698	180	40	numbers	number	NOUN
ajssms-1698	180	41	.	.	PUNCT
ajssms-1698	181	1	the	the	DET
ajssms-1698	181	2	data	datum	NOUN
ajssms-1698	181	3	collected	collect	VERB
ajssms-1698	181	4	was	be	AUX
ajssms-1698	181	5	in	in	ADP
ajssms-1698	181	6	a	a	DET
ajssms-1698	181	7	panel	panel	NOUN
ajssms-1698	181	8	form	form	NOUN
ajssms-1698	181	9	which	which	PRON
ajssms-1698	181	10	is	be	AUX
ajssms-1698	181	11	a	a	DET
ajssms-1698	181	12	longitudinal	longitudinal	ADJ
ajssms-1698	181	13	data	datum	NOUN
ajssms-1698	181	14	set	set	NOUN
ajssms-1698	181	15	,	,	PUNCT
ajssms-1698	181	16	since	since	SCONJ
ajssms-1698	181	17	it	it	PRON
ajssms-1698	181	18	captures	capture	VERB
ajssms-1698	181	19	the	the	DET
ajssms-1698	181	20	same	same	ADJ
ajssms-1698	181	21	financial	financial	ADJ
ajssms-1698	181	22	and	and	CCONJ
ajssms-1698	181	23	economic	economic	ADJ
ajssms-1698	181	24	changes	change	NOUN
ajssms-1698	181	25	of	of	ADP
ajssms-1698	181	26	different	different	ADJ
ajssms-1698	181	27	organizations	organization	NOUN
ajssms-1698	181	28	over	over	ADP
ajssms-1698	181	29	multiple	multiple	ADJ
ajssms-1698	181	30	periods	period	NOUN
ajssms-1698	181	31	.	.	PUNCT
ajssms-1698	182	1	the	the	DET
ajssms-1698	182	2	combination	combination	NOUN
ajssms-1698	182	3	of	of	ADP
ajssms-1698	182	4	time	time	NOUN
ajssms-1698	182	5	series	series	NOUN
ajssms-1698	182	6	and	and	CCONJ
ajssms-1698	182	7	cross	cross	ADJ
ajssms-1698	182	8	-	-	ADJ
ajssms-1698	182	9	sectional	sectional	ADJ
ajssms-1698	182	10	observations	observation	NOUN
ajssms-1698	182	11	,	,	PUNCT
ajssms-1698	182	12	forming	form	VERB
ajssms-1698	182	13	panel	panel	NOUN
ajssms-1698	182	14	data	datum	NOUN
ajssms-1698	182	15	gives	give	VERB
ajssms-1698	182	16	more	more	ADV
ajssms-1698	182	17	informative	informative	ADJ
ajssms-1698	182	18	data	datum	NOUN
ajssms-1698	182	19	,	,	PUNCT
ajssms-1698	182	20	more	more	ADJ
ajssms-1698	182	21	degrees	degree	NOUN
ajssms-1698	182	22	of	of	ADP
ajssms-1698	182	23	freedom	freedom	NOUN
ajssms-1698	182	24	and	and	CCONJ
ajssms-1698	182	25	more	more	ADJ
ajssms-1698	182	26	efficiency	efficiency	NOUN
ajssms-1698	182	27	.	.	PUNCT
ajssms-1698	183	1	the	the	DET
ajssms-1698	183	2	study	study	NOUN
ajssms-1698	183	3	employed	employ	VERB
ajssms-1698	183	4	criterion	criterion	NOUN
ajssms-1698	183	5	-	-	PUNCT
ajssms-1698	183	6	based	base	VERB
ajssms-1698	183	7	sampling	sampling	NOUN
ajssms-1698	183	8	in	in	ADP
ajssms-1698	183	9	line	line	NOUN
ajssms-1698	183	10	with	with	ADP
ajssms-1698	183	11	palinkas	palinkas	PROPN
ajssms-1698	183	12	et	et	PROPN
ajssms-1698	183	13	al	al	PROPN
ajssms-1698	183	14	.	.	PROPN
ajssms-1698	184	1	(	(	PUNCT
ajssms-1698	184	2	2013	2013	NUM
ajssms-1698	184	3	)	)	PUNCT
ajssms-1698	184	4	view	view	NOUN
ajssms-1698	184	5	,	,	PUNCT
ajssms-1698	184	6	thus	thus	ADV
ajssms-1698	184	7	the	the	DET
ajssms-1698	184	8	availability	availability	NOUN
ajssms-1698	184	9	of	of	ADP
ajssms-1698	184	10	annual	annual	ADJ
ajssms-1698	184	11	reports	report	NOUN
ajssms-1698	184	12	spanning	span	VERB
ajssms-1698	184	13	2006	2006	NUM
ajssms-1698	184	14	to	to	ADP
ajssms-1698	184	15	2015	2015	NUM
ajssms-1698	184	16	.	.	PUNCT
ajssms-1698	185	1	based	base	VERB
ajssms-1698	185	2	on	on	ADP
ajssms-1698	185	3	the	the	DET
ajssms-1698	185	4	criterion	criterion	NOUN
ajssms-1698	185	5	-	-	PUNCT
ajssms-1698	185	6	based	base	VERB
ajssms-1698	185	7	sampling	sample	VERB
ajssms-1698	185	8	eighteen	eighteen	NUM
ajssms-1698	185	9	banks	bank	NOUN
ajssms-1698	185	10	were	be	AUX
ajssms-1698	185	11	selected	select	VERB
ajssms-1698	185	12	mainly	mainly	ADV
ajssms-1698	185	13	because	because	SCONJ
ajssms-1698	185	14	of	of	ADP
ajssms-1698	185	15	the	the	DET
ajssms-1698	185	16	availability	availability	NOUN
ajssms-1698	185	17	of	of	ADP
ajssms-1698	185	18	data	datum	NOUN
ajssms-1698	185	19	and	and	CCONJ
ajssms-1698	185	20	the	the	DET
ajssms-1698	185	21	fact	fact	NOUN
ajssms-1698	185	22	that	that	SCONJ
ajssms-1698	185	23	the	the	DET
ajssms-1698	185	24	banks	bank	NOUN
ajssms-1698	185	25	were	be	AUX
ajssms-1698	185	26	in	in	ADP
ajssms-1698	185	27	existence	existence	NOUN
ajssms-1698	185	28	during	during	ADP
ajssms-1698	185	29	the	the	DET
ajssms-1698	185	30	period	period	NOUN
ajssms-1698	185	31	under	under	ADP
ajssms-1698	185	32	consideration	consideration	NOUN
ajssms-1698	185	33	(	(	PUNCT
ajssms-1698	185	34	2006	2006	NUM
ajssms-1698	185	35	-	-	SYM
ajssms-1698	185	36	2015	2015	NUM
ajssms-1698	185	37	)	)	PUNCT
ajssms-1698	185	38	.	.	PUNCT
ajssms-1698	186	1	the	the	DET
ajssms-1698	186	2	eighteen	eighteen	NUM
ajssms-1698	186	3	banks	bank	NOUN
ajssms-1698	186	4	were	be	AUX
ajssms-1698	186	5	;	;	PUNCT
ajssms-1698	186	6	standard	standard	ADJ
ajssms-1698	186	7	chartered	chartered	PROPN
ajssms-1698	186	8	bank	bank	PROPN
ajssms-1698	186	9	,	,	PUNCT
ajssms-1698	186	10	sg	sg	PROPN
ajssms-1698	186	11	-	-	PUNCT
ajssms-1698	186	12	ssb	ssb	PROPN
ajssms-1698	186	13	,	,	PUNCT
ajssms-1698	186	14	ecobank	ecobank	NOUN
ajssms-1698	186	15	,	,	PUNCT
ajssms-1698	186	16	fbn	fbn	PROPN
ajssms-1698	186	17	bank	bank	PROPN
ajssms-1698	186	18	,	,	PUNCT
ajssms-1698	186	19	stanbic	stanbic	PROPN
ajssms-1698	186	20	bank	bank	PROPN
ajssms-1698	186	21	,	,	PUNCT
ajssms-1698	186	22	uba	uba	PROPN
ajssms-1698	186	23	,	,	PUNCT
ajssms-1698	186	24	zenith	zenith	PROPN
ajssms-1698	186	25	bank	bank	PROPN
ajssms-1698	186	26	,	,	PUNCT
ajssms-1698	186	27	bank	bank	PROPN
ajssms-1698	186	28	of	of	ADP
ajssms-1698	186	29	africa	africa	PROPN
ajssms-1698	186	30	,	,	PUNCT
ajssms-1698	186	31	agricultural	agricultural	ADJ
ajssms-1698	186	32	development	development	PROPN
ajssms-1698	186	33	bank	bank	PROPN
ajssms-1698	186	34	,	,	PUNCT
ajssms-1698	186	35	universal	universal	ADJ
ajssms-1698	186	36	merchant	merchant	NOUN
ajssms-1698	186	37	bank	bank	NOUN
ajssms-1698	186	38	,	,	PUNCT
ajssms-1698	186	39	cal	cal	PROPN
ajssms-1698	186	40	bank	bank	PROPN
ajssms-1698	186	41	,	,	PUNCT
ajssms-1698	186	42	first	first	PROPN
ajssms-1698	186	43	atlantic	atlantic	PROPN
ajssms-1698	186	44	bank	bank	PROPN
ajssms-1698	186	45	,	,	PUNCT
ajssms-1698	186	46	ut	ut	PROPN
ajssms-1698	186	47	bank	bank	PROPN
ajssms-1698	186	48	,	,	PUNCT
ajssms-1698	186	49	prudential	prudential	PROPN
ajssms-1698	186	50	bank	bank	PROPN
ajssms-1698	186	51	,	,	PUNCT
ajssms-1698	186	52	unibank	unibank	PROPN
ajssms-1698	186	53	ghana	ghana	PROPN
ajssms-1698	186	54	,	,	PUNCT
ajssms-1698	186	55	fidelity	fidelity	PROPN
ajssms-1698	186	56	bank	bank	PROPN
ajssms-1698	186	57	,	,	PUNCT
ajssms-1698	186	58	guaranty	guaranty	NOUN
ajssms-1698	186	59	trust	trust	PROPN
ajssms-1698	186	60	bank	bank	PROPN
ajssms-1698	186	61	and	and	CCONJ
ajssms-1698	186	62	access	access	PROPN
ajssms-1698	186	63	bank	bank	PROPN
ajssms-1698	186	64	.	.	PUNCT
ajssms-1698	187	1	data	datum	NOUN
ajssms-1698	187	2	were	be	AUX
ajssms-1698	187	3	mainly	mainly	ADV
ajssms-1698	187	4	collected	collect	VERB
ajssms-1698	187	5	from	from	ADP
ajssms-1698	187	6	secondary	secondary	ADJ
ajssms-1698	187	7	sources	source	NOUN
ajssms-1698	187	8	which	which	PRON
ajssms-1698	187	9	include	include	VERB
ajssms-1698	187	10	;	;	PUNCT
ajssms-1698	187	11	the	the	DET
ajssms-1698	187	12	annual	annual	ADJ
ajssms-1698	187	13	financial	financial	ADJ
ajssms-1698	187	14	reports	report	NOUN
ajssms-1698	187	15	of	of	ADP
ajssms-1698	187	16	banks	bank	NOUN
ajssms-1698	187	17	and	and	CCONJ
ajssms-1698	187	18	banking	banking	NOUN
ajssms-1698	187	19	supervision	supervision	PROPN
ajssms-1698	187	20	department	department	PROPN
ajssms-1698	187	21	(	(	PUNCT
ajssms-1698	187	22	bsd	bsd	PROPN
ajssms-1698	187	23	)	)	PUNCT
ajssms-1698	187	24	reports	report	NOUN
ajssms-1698	187	25	submitted	submit	VERB
ajssms-1698	187	26	to	to	ADP
ajssms-1698	187	27	the	the	DET
ajssms-1698	187	28	bank	bank	NOUN
ajssms-1698	187	29	of	of	ADP
ajssms-1698	187	30	ghana	ghana	PROPN
ajssms-1698	187	31	between	between	ADP
ajssms-1698	187	32	the	the	DET
ajssms-1698	187	33	period	period	NOUN
ajssms-1698	187	34	of	of	ADP
ajssms-1698	187	35	2006	2006	NUM
ajssms-1698	187	36	and	and	CCONJ
ajssms-1698	187	37	2015	2015	NUM
ajssms-1698	187	38	.	.	PUNCT
ajssms-1698	188	1	data	datum	NOUN
ajssms-1698	188	2	were	be	AUX
ajssms-1698	188	3	analysed	analyse	VERB
ajssms-1698	188	4	using	use	VERB
ajssms-1698	188	5	descriptive	descriptive	ADJ
ajssms-1698	188	6	statistics	statistic	NOUN
ajssms-1698	188	7	and	and	CCONJ
ajssms-1698	188	8	trend	trend	NOUN
ajssms-1698	188	9	analysis	analysis	NOUN
ajssms-1698	188	10	.	.	PUNCT
ajssms-1698	189	1	4	4	X
ajssms-1698	189	2	.	.	NOUN
ajssms-1698	189	3	results	result	NOUN
ajssms-1698	189	4	and	and	CCONJ
ajssms-1698	189	5	discussion	discussion	NOUN
ajssms-1698	189	6	4.1	4.1	NUM
ajssms-1698	189	7	.	.	PUNCT
ajssms-1698	190	1	descriptive	descriptive	ADJ
ajssms-1698	190	2	statistics	statistic	NOUN
ajssms-1698	190	3	table	table	NOUN
ajssms-1698	190	4	1	1	NUM
ajssms-1698	190	5	presents	present	VERB
ajssms-1698	190	6	a	a	DET
ajssms-1698	190	7	summary	summary	NOUN
ajssms-1698	190	8	of	of	ADP
ajssms-1698	190	9	the	the	DET
ajssms-1698	190	10	descriptive	descriptive	ADJ
ajssms-1698	190	11	statistics	statistic	NOUN
ajssms-1698	190	12	of	of	ADP
ajssms-1698	190	13	the	the	DET
ajssms-1698	190	14	performance	performance	NOUN
ajssms-1698	190	15	and	and	CCONJ
ajssms-1698	190	16	liquidity	liquidity	NOUN
ajssms-1698	190	17	variables	variable	NOUN
ajssms-1698	190	18	employed	employ	VERB
ajssms-1698	190	19	in	in	ADP
ajssms-1698	190	20	the	the	DET
ajssms-1698	190	21	study	study	NOUN
ajssms-1698	190	22	.	.	PUNCT
ajssms-1698	191	1	these	these	DET
ajssms-1698	191	2	statistics	statistic	NOUN
ajssms-1698	191	3	were	be	AUX
ajssms-1698	191	4	generated	generate	VERB
ajssms-1698	191	5	to	to	PART
ajssms-1698	191	6	give	give	VERB
ajssms-1698	191	7	an	an	DET
ajssms-1698	191	8	overall	overall	ADJ
ajssms-1698	191	9	description	description	NOUN
ajssms-1698	191	10	of	of	ADP
ajssms-1698	191	11	the	the	DET
ajssms-1698	191	12	data	datum	NOUN
ajssms-1698	191	13	used	use	VERB
ajssms-1698	191	14	.	.	PUNCT
ajssms-1698	192	1	the	the	DET
ajssms-1698	192	2	key	key	ADJ
ajssms-1698	192	3	descriptive	descriptive	ADJ
ajssms-1698	192	4	measures	measure	NOUN
ajssms-1698	192	5	were	be	AUX
ajssms-1698	192	6	the	the	DET
ajssms-1698	192	7	mean	mean	ADJ
ajssms-1698	192	8	,	,	PUNCT
ajssms-1698	192	9	median	median	ADJ
ajssms-1698	192	10	,	,	PUNCT
ajssms-1698	192	11	standard	standard	ADJ
ajssms-1698	192	12	deviation	deviation	NOUN
ajssms-1698	192	13	,	,	PUNCT
ajssms-1698	192	14	the	the	DET
ajssms-1698	192	15	minimum	minimum	ADJ
ajssms-1698	192	16	and	and	CCONJ
ajssms-1698	192	17	maximum	maximum	ADJ
ajssms-1698	192	18	values	value	NOUN
ajssms-1698	192	19	over	over	ADP
ajssms-1698	192	20	the	the	DET
ajssms-1698	192	21	period	period	NOUN
ajssms-1698	192	22	under	under	ADP
ajssms-1698	192	23	consideration	consideration	NOUN
ajssms-1698	192	24	.	.	PUNCT
ajssms-1698	193	1	it	it	PRON
ajssms-1698	193	2	is	be	AUX
ajssms-1698	193	3	observable	observable	ADJ
ajssms-1698	193	4	that	that	SCONJ
ajssms-1698	193	5	the	the	DET
ajssms-1698	193	6	current	current	ADJ
ajssms-1698	193	7	ratio	ratio	NOUN
ajssms-1698	193	8	and	and	CCONJ
ajssms-1698	193	9	acid	acid	NOUN
ajssms-1698	193	10	test	test	NOUN
ajssms-1698	193	11	ratio	ratio	NOUN
ajssms-1698	193	12	have	have	VERB
ajssms-1698	193	13	the	the	DET
ajssms-1698	193	14	largest	large	ADJ
ajssms-1698	193	15	standard	standard	ADJ
ajssms-1698	193	16	deviations	deviation	NOUN
ajssms-1698	193	17	which	which	PRON
ajssms-1698	193	18	mean	mean	VERB
ajssms-1698	193	19	that	that	SCONJ
ajssms-1698	193	20	they	they	PRON
ajssms-1698	193	21	have	have	VERB
ajssms-1698	193	22	significant	significant	ADJ
ajssms-1698	193	23	variances	variance	NOUN
ajssms-1698	193	24	compared	compare	VERB
ajssms-1698	193	25	to	to	ADP
ajssms-1698	193	26	the	the	DET
ajssms-1698	193	27	other	other	ADJ
ajssms-1698	193	28	variables	variable	NOUN
ajssms-1698	193	29	over	over	ADP
ajssms-1698	193	30	the	the	DET
ajssms-1698	193	31	period	period	NOUN
ajssms-1698	193	32	.	.	PUNCT
ajssms-1698	194	1	this	this	PRON
ajssms-1698	194	2	is	be	AUX
ajssms-1698	194	3	confirmed	confirm	VERB
ajssms-1698	194	4	by	by	ADP
ajssms-1698	194	5	the	the	DET
ajssms-1698	194	6	wide	wide	ADJ
ajssms-1698	194	7	range	range	NOUN
ajssms-1698	194	8	between	between	ADP
ajssms-1698	194	9	their	their	PRON
ajssms-1698	194	10	minimum	minimum	ADJ
ajssms-1698	194	11	and	and	CCONJ
ajssms-1698	194	12	maximum	maximum	ADJ
ajssms-1698	194	13	values	value	NOUN
ajssms-1698	194	14	.	.	PUNCT
ajssms-1698	195	1	however	however	ADV
ajssms-1698	195	2	,	,	PUNCT
ajssms-1698	195	3	return	return	VERB
ajssms-1698	195	4	on	on	ADP
ajssms-1698	195	5	assets	asset	NOUN
ajssms-1698	195	6	has	have	VERB
ajssms-1698	195	7	the	the	DET
ajssms-1698	195	8	least	least	ADJ
ajssms-1698	195	9	standard	standard	ADJ
ajssms-1698	195	10	deviation	deviation	NOUN
ajssms-1698	195	11	which	which	PRON
ajssms-1698	195	12	suggests	suggest	VERB
ajssms-1698	195	13	that	that	SCONJ
ajssms-1698	195	14	it	it	PRON
ajssms-1698	195	15	is	be	AUX
ajssms-1698	195	16	the	the	DET
ajssms-1698	195	17	most	most	ADV
ajssms-1698	195	18	stable	stable	ADJ
ajssms-1698	195	19	and	and	CCONJ
ajssms-1698	195	20	consistent	consistent	ADJ
ajssms-1698	195	21	variable	variable	NOUN
ajssms-1698	195	22	compared	compare	VERB
ajssms-1698	195	23	to	to	ADP
ajssms-1698	195	24	the	the	DET
ajssms-1698	195	25	other	other	ADJ
ajssms-1698	195	26	variables	variable	NOUN
ajssms-1698	195	27	over	over	ADP
ajssms-1698	195	28	the	the	DET
ajssms-1698	195	29	period	period	NOUN
ajssms-1698	195	30	.	.	PUNCT
ajssms-1698	196	1	the	the	DET
ajssms-1698	196	2	average	average	ADJ
ajssms-1698	196	3	industry	industry	NOUN
ajssms-1698	196	4	performance	performance	NOUN
ajssms-1698	196	5	as	as	SCONJ
ajssms-1698	196	6	measured	measure	VERB
ajssms-1698	196	7	by	by	ADP
ajssms-1698	196	8	roe	roe	PROPN
ajssms-1698	196	9	stands	stand	VERB
ajssms-1698	196	10	at	at	ADP
ajssms-1698	196	11	14.59	14.59	NUM
ajssms-1698	196	12	%	%	NOUN
ajssms-1698	196	13	with	with	ADP
ajssms-1698	196	14	-98	-98	NOUN
ajssms-1698	196	15	%	%	NOUN
ajssms-1698	196	16	and	and	CCONJ
ajssms-1698	196	17	51	51	NUM
ajssms-1698	196	18	%	%	NOUN
ajssms-1698	196	19	as	as	ADP
ajssms-1698	196	20	a	a	DET
ajssms-1698	196	21	minimum	minimum	ADJ
ajssms-1698	196	22	and	and	CCONJ
ajssms-1698	196	23	maximum	maximum	ADJ
ajssms-1698	196	24	values	value	NOUN
ajssms-1698	196	25	respectively	respectively	ADV
ajssms-1698	196	26	whilst	whilst	SCONJ
ajssms-1698	196	27	the	the	DET
ajssms-1698	196	28	average	average	ADJ
ajssms-1698	196	29	industry	industry	NOUN
ajssms-1698	196	30	efficiency	efficiency	NOUN
ajssms-1698	196	31	or	or	CCONJ
ajssms-1698	196	32	asset	asset	NOUN
ajssms-1698	196	33	utilization	utilization	NOUN
ajssms-1698	196	34	as	as	SCONJ
ajssms-1698	196	35	measured	measure	VERB
ajssms-1698	196	36	by	by	ADP
ajssms-1698	196	37	roa	roa	PROPN
ajssms-1698	196	38	also	also	ADV
ajssms-1698	196	39	stand	stand	VERB
ajssms-1698	196	40	at	at	ADP
ajssms-1698	196	41	2.75	2.75	NUM
ajssms-1698	196	42	%	%	NOUN
ajssms-1698	196	43	with	with	ADP
ajssms-1698	196	44	-10.53	-10.53	NOUN
ajssms-1698	196	45	%	%	NOUN
ajssms-1698	196	46	and	and	CCONJ
ajssms-1698	196	47	8.92	8.92	NUM
ajssms-1698	196	48	%	%	NOUN
ajssms-1698	196	49	as	as	ADP
ajssms-1698	196	50	a	a	DET
ajssms-1698	196	51	minimum	minimum	ADJ
ajssms-1698	196	52	and	and	CCONJ
ajssms-1698	196	53	maximum	maximum	ADJ
ajssms-1698	196	54	values	value	NOUN
ajssms-1698	196	55	respectively	respectively	ADV
ajssms-1698	196	56	.	.	PUNCT
ajssms-1698	197	1	a	a	DET
ajssms-1698	197	2	standard	standard	ADJ
ajssms-1698	197	3	deviation	deviation	NOUN
ajssms-1698	197	4	of	of	ADP
ajssms-1698	197	5	2.99	2.99	NUM
ajssms-1698	197	6	%	%	NOUN
ajssms-1698	197	7	,	,	PUNCT
ajssms-1698	197	8	which	which	PRON
ajssms-1698	197	9	is	be	AUX
ajssms-1698	197	10	the	the	DET
ajssms-1698	197	11	least	least	ADJ
ajssms-1698	197	12	amongst	amongst	ADP
ajssms-1698	197	13	all	all	DET
ajssms-1698	197	14	the	the	DET
ajssms-1698	197	15	variables	variable	NOUN
ajssms-1698	197	16	,	,	PUNCT
ajssms-1698	197	17	is	be	AUX
ajssms-1698	197	18	an	an	DET
ajssms-1698	197	19	indication	indication	NOUN
ajssms-1698	197	20	of	of	ADP
ajssms-1698	197	21	less	less	ADJ
ajssms-1698	197	22	variability	variability	NOUN
ajssms-1698	197	23	in	in	ADP
ajssms-1698	197	24	profits	profit	NOUN
ajssms-1698	197	25	vis	vis	X
ajssms-1698	197	26	-	-	ADJ
ajssms-1698	197	27	à	à	X
ajssms-1698	197	28	-	-	PUNCT
ajssms-1698	197	29	vis	vis	X
ajssms-1698	197	30	the	the	DET
ajssms-1698	197	31	total	total	ADJ
ajssms-1698	197	32	assets	asset	NOUN
ajssms-1698	197	33	of	of	ADP
ajssms-1698	197	34	the	the	DET
ajssms-1698	197	35	banks	bank	NOUN
ajssms-1698	197	36	operating	operate	VERB
ajssms-1698	197	37	in	in	ADP
ajssms-1698	197	38	ghana	ghana	PROPN
ajssms-1698	197	39	.	.	PUNCT
ajssms-1698	198	1	this	this	PRON
ajssms-1698	198	2	is	be	AUX
ajssms-1698	198	3	very	very	ADV
ajssms-1698	198	4	significant	significant	ADJ
ajssms-1698	198	5	because	because	SCONJ
ajssms-1698	198	6	the	the	DET
ajssms-1698	198	7	roe	roe	PROPN
ajssms-1698	198	8	and	and	CCONJ
ajssms-1698	198	9	roa	roa	PROPN
ajssms-1698	198	10	show	show	VERB
ajssms-1698	198	11	the	the	DET
ajssms-1698	198	12	earnings	earning	NOUN
ajssms-1698	198	13	prowess	prowess	NOUN
ajssms-1698	198	14	of	of	ADP
ajssms-1698	198	15	banks	bank	NOUN
ajssms-1698	198	16	in	in	ADP
ajssms-1698	198	17	ghana	ghana	PROPN
ajssms-1698	198	18	.	.	PUNCT
ajssms-1698	199	1	thus	thus	ADV
ajssms-1698	199	2	,	,	PUNCT
ajssms-1698	199	3	for	for	ADP
ajssms-1698	199	4	every	every	DET
ajssms-1698	199	5	cedi	cedi	NOUN
ajssms-1698	199	6	of	of	ADP
ajssms-1698	199	7	net	net	ADJ
ajssms-1698	199	8	owned	own	VERB
ajssms-1698	199	9	funds	fund	NOUN
ajssms-1698	199	10	(	(	PUNCT
ajssms-1698	199	11	nof	nof	PROPN
ajssms-1698	199	12	)	)	PUNCT
ajssms-1698	199	13	,	,	PUNCT
ajssms-1698	199	14	banks	bank	NOUN
ajssms-1698	199	15	operating	operate	VERB
ajssms-1698	199	16	in	in	ADP
ajssms-1698	199	17	ghana	ghana	PROPN
ajssms-1698	199	18	generate	generate	VERB
ajssms-1698	199	19	an	an	DET
ajssms-1698	199	20	average	average	ADJ
ajssms-1698	199	21	return	return	NOUN
ajssms-1698	199	22	of	of	ADP
ajssms-1698	199	23	gh¢	gh¢	PROPN
ajssms-1698	199	24	0.15	0.15	NUM
ajssms-1698	199	25	,	,	PUNCT
ajssms-1698	199	26	whilst	whilst	SCONJ
ajssms-1698	199	27	the	the	DET
ajssms-1698	199	28	average	average	ADJ
ajssms-1698	199	29	return	return	NOUN
ajssms-1698	199	30	on	on	ADP
ajssms-1698	199	31	a	a	DET
ajssms-1698	199	32	cedi	cedi	NOUN
ajssms-1698	199	33	of	of	ADP
ajssms-1698	199	34	assets	asset	NOUN
ajssms-1698	199	35	employed	employ	VERB
ajssms-1698	199	36	is	be	AUX
ajssms-1698	199	37	gh¢	gh¢	NOUN
ajssms-1698	199	38	0.03	0.03	NUM
ajssms-1698	199	39	.	.	PUNCT
ajssms-1698	200	1	the	the	DET
ajssms-1698	200	2	average	average	ADJ
ajssms-1698	200	3	current	current	ADJ
ajssms-1698	200	4	ratio	ratio	NOUN
ajssms-1698	200	5	(	(	PUNCT
ajssms-1698	200	6	cr	cr	NOUN
ajssms-1698	200	7	)	)	PUNCT
ajssms-1698	200	8	and	and	CCONJ
ajssms-1698	200	9	the	the	DET
ajssms-1698	200	10	acid	acid	PROPN
ajssms-1698	200	11	test	test	NOUN
ajssms-1698	200	12	ratio	ratio	NOUN
ajssms-1698	200	13	(	(	PUNCT
ajssms-1698	200	14	atr	atr	PROPN
ajssms-1698	200	15	)	)	PUNCT
ajssms-1698	200	16	which	which	PRON
ajssms-1698	200	17	measure	measure	VERB
ajssms-1698	200	18	short	short	ADJ
ajssms-1698	200	19	-	-	PUNCT
ajssms-1698	200	20	term	term	NOUN
ajssms-1698	200	21	solvency	solvency	NOUN
ajssms-1698	200	22	of	of	ADP
ajssms-1698	200	23	banks	bank	NOUN
ajssms-1698	200	24	operating	operate	VERB
ajssms-1698	200	25	in	in	ADP
ajssms-1698	200	26	ghana	ghana	PROPN
ajssms-1698	200	27	stood	stand	VERB
ajssms-1698	200	28	at	at	ADP
ajssms-1698	200	29	4.8:1	4.8:1	NUM
ajssms-1698	200	30	and	and	CCONJ
ajssms-1698	200	31	1.5:1	1.5:1	NUM
ajssms-1698	200	32	respectively	respectively	ADV
ajssms-1698	200	33	.	.	PUNCT
ajssms-1698	201	1	according	accord	VERB
ajssms-1698	201	2	to	to	ADP
ajssms-1698	201	3	certified	certify	VERB
ajssms-1698	201	4	management	management	NOUN
ajssms-1698	201	5	accountant	accountant	NOUN
ajssms-1698	201	6	(	(	PUNCT
ajssms-1698	201	7	cma	cma	NOUN
ajssms-1698	201	8	)	)	PUNCT
ajssms-1698	201	9	australia	australia	PROPN
ajssms-1698	201	10	(	(	PUNCT
ajssms-1698	201	11	2013	2013	NUM
ajssms-1698	201	12	)	)	PUNCT
ajssms-1698	201	13	the	the	DET
ajssms-1698	201	14	ideal	ideal	ADJ
ajssms-1698	201	15	ratio	ratio	NOUN
ajssms-1698	201	16	is	be	AUX
ajssms-1698	201	17	2:1	2:1	NUM
ajssms-1698	201	18	or	or	CCONJ
ajssms-1698	201	19	better	well	ADJ
ajssms-1698	201	20	which	which	PRON
ajssms-1698	201	21	means	mean	VERB
ajssms-1698	201	22	banks	bank	NOUN
ajssms-1698	201	23	operating	operate	VERB
ajssms-1698	201	24	in	in	ADP
ajssms-1698	201	25	ghana	ghana	PROPN
ajssms-1698	201	26	are	be	AUX
ajssms-1698	201	27	performing	perform	VERB
ajssms-1698	201	28	relatively	relatively	ADV
ajssms-1698	201	29	well	well	ADV
ajssms-1698	201	30	when	when	SCONJ
ajssms-1698	201	31	it	it	PRON
ajssms-1698	201	32	comes	come	VERB
ajssms-1698	201	33	to	to	ADP
ajssms-1698	201	34	mobilizing	mobilize	VERB
ajssms-1698	201	35	short	short	ADJ
ajssms-1698	201	36	-	-	PUNCT
ajssms-1698	201	37	term	term	NOUN
ajssms-1698	201	38	funds	fund	NOUN
ajssms-1698	201	39	to	to	PART
ajssms-1698	201	40	honour	honour	VERB
ajssms-1698	201	41	their	their	PRON
ajssms-1698	201	42	maturing	mature	VERB
ajssms-1698	201	43	obligations	obligation	NOUN
ajssms-1698	201	44	.	.	PUNCT
ajssms-1698	202	1	however	however	ADV
ajssms-1698	202	2	,	,	PUNCT
ajssms-1698	202	3	an	an	DET
ajssms-1698	202	4	average	average	ADJ
ajssms-1698	202	5	loan	loan	NOUN
ajssms-1698	202	6	deposit	deposit	NOUN
ajssms-1698	202	7	ratio	ratio	NOUN
ajssms-1698	202	8	(	(	PUNCT
ajssms-1698	202	9	ldr	ldr	PROPN
ajssms-1698	202	10	)	)	PUNCT
ajssms-1698	202	11	of	of	ADP
ajssms-1698	202	12	about	about	ADV
ajssms-1698	202	13	67	67	NUM
ajssms-1698	202	14	%	%	NOUN
ajssms-1698	202	15	shows	show	VERB
ajssms-1698	202	16	that	that	SCONJ
ajssms-1698	202	17	banks	bank	NOUN
ajssms-1698	202	18	have	have	AUX
ajssms-1698	202	19	committed	commit	VERB
ajssms-1698	202	20	an	an	DET
ajssms-1698	202	21	appreciable	appreciable	ADJ
ajssms-1698	202	22	amount	amount	NOUN
ajssms-1698	202	23	of	of	ADP
ajssms-1698	202	24	their	their	PRON
ajssms-1698	202	25	customer	customer	NOUN
ajssms-1698	202	26	deposits	deposit	NOUN
ajssms-1698	202	27	into	into	ADP
ajssms-1698	202	28	risk	risk	NOUN
ajssms-1698	202	29	-	-	PUNCT
ajssms-1698	202	30	assets	asset	NOUN
ajssms-1698	202	31	(	(	PUNCT
ajssms-1698	202	32	loans	loan	NOUN
ajssms-1698	202	33	and	and	CCONJ
ajssms-1698	202	34	advances	advance	NOUN
ajssms-1698	202	35	)	)	PUNCT
ajssms-1698	202	36	.	.	PUNCT
ajssms-1698	203	1	the	the	DET
ajssms-1698	203	2	minimum	minimum	ADJ
ajssms-1698	203	3	and	and	CCONJ
ajssms-1698	203	4	maximum	maximum	ADJ
ajssms-1698	203	5	values	value	NOUN
ajssms-1698	203	6	of	of	ADP
ajssms-1698	203	7	9	9	NUM
ajssms-1698	203	8	%	%	NOUN
ajssms-1698	203	9	and	and	CCONJ
ajssms-1698	203	10	174	174	NUM
ajssms-1698	203	11	%	%	NOUN
ajssms-1698	203	12	respectively	respectively	ADV
ajssms-1698	203	13	for	for	ADP
ajssms-1698	203	14	ldr	ldr	PROPN
ajssms-1698	203	15	depict	depict	VERB
ajssms-1698	203	16	the	the	DET
ajssms-1698	203	17	varying	vary	VERB
ajssms-1698	203	18	attitude	attitude	NOUN
ajssms-1698	203	19	of	of	ADP
ajssms-1698	203	20	banks	bank	NOUN
ajssms-1698	203	21	towards	towards	ADP
ajssms-1698	203	22	committing	commit	VERB
ajssms-1698	203	23	customer	customer	NOUN
ajssms-1698	203	24	deposits	deposit	NOUN
ajssms-1698	203	25	in	in	ADP
ajssms-1698	203	26	risk	risk	NOUN
ajssms-1698	203	27	-	-	PUNCT
ajssms-1698	203	28	assets	asset	NOUN
ajssms-1698	203	29	.	.	PUNCT
ajssms-1698	204	1	this	this	PRON
ajssms-1698	204	2	is	be	AUX
ajssms-1698	204	3	evident	evident	ADJ
ajssms-1698	204	4	,	,	PUNCT
ajssms-1698	204	5	in	in	ADP
ajssms-1698	204	6	high	high	ADJ
ajssms-1698	204	7	short	short	ADJ
ajssms-1698	204	8	-	-	PUNCT
ajssms-1698	204	9	term	term	NOUN
ajssms-1698	204	10	solvency	solvency	NOUN
ajssms-1698	204	11	ratios	ratio	NOUN
ajssms-1698	204	12	such	such	ADJ
ajssms-1698	204	13	as	as	ADP
ajssms-1698	204	14	cr	cr	PROPN
ajssms-1698	204	15	,	,	PUNCT
ajssms-1698	204	16	atr	atr	PROPN
ajssms-1698	204	17	and	and	CCONJ
ajssms-1698	204	18	so	so	ADV
ajssms-1698	204	19	on	on	ADV
ajssms-1698	204	20	;	;	PUNCT
ajssms-1698	204	21	meaning	mean	VERB
ajssms-1698	204	22	banks	bank	NOUN
ajssms-1698	204	23	are	be	AUX
ajssms-1698	204	24	far	far	ADV
ajssms-1698	204	25	more	more	ADV
ajssms-1698	204	26	interested	interested	ADJ
ajssms-1698	204	27	in	in	ADP
ajssms-1698	204	28	short	short	ADJ
ajssms-1698	204	29	-	-	PUNCT
ajssms-1698	204	30	term	term	NOUN
ajssms-1698	204	31	,	,	PUNCT
ajssms-1698	204	32	then	then	ADV
ajssms-1698	204	33	long	long	ADJ
ajssms-1698	204	34	-	-	PUNCT
ajssms-1698	204	35	term	term	NOUN
ajssms-1698	204	36	.	.	PUNCT
ajssms-1698	205	1	this	this	DET
ajssms-1698	205	2	assertion	assertion	NOUN
ajssms-1698	205	3	is	be	AUX
ajssms-1698	205	4	supported	support	VERB
ajssms-1698	205	5	by	by	ADP
ajssms-1698	205	6	the	the	DET
ajssms-1698	205	7	significantly	significantly	ADV
ajssms-1698	205	8	high	high	ADJ
ajssms-1698	205	9	liquid	liquid	ADJ
ajssms-1698	205	10	funds	fund	NOUN
ajssms-1698	205	11	total	total	ADJ
ajssms-1698	205	12	deposits	deposit	NOUN
ajssms-1698	205	13	ratio	ratio	NOUN
ajssms-1698	205	14	of	of	ADP
ajssms-1698	205	15	about	about	ADV
ajssms-1698	205	16	75	75	NUM
ajssms-1698	205	17	%	%	NOUN
ajssms-1698	205	18	which	which	PRON
ajssms-1698	205	19	means	mean	VERB
ajssms-1698	205	20	,	,	PUNCT
ajssms-1698	205	21	on	on	ADP
ajssms-1698	205	22	average	average	ADJ
ajssms-1698	205	23	,	,	PUNCT
ajssms-1698	205	24	up	up	ADV
ajssms-1698	205	25	to	to	PART
ajssms-1698	205	26	75	75	NUM
ajssms-1698	205	27	%	%	NOUN
ajssms-1698	205	28	of	of	ADP
ajssms-1698	205	29	customer	customer	NOUN
ajssms-1698	205	30	deposits	deposit	NOUN
ajssms-1698	205	31	are	be	AUX
ajssms-1698	205	32	either	either	ADV
ajssms-1698	205	33	held	hold	VERB
ajssms-1698	205	34	as	as	ADP
ajssms-1698	205	35	cash	cash	NOUN
ajssms-1698	205	36	or	or	CCONJ
ajssms-1698	205	37	invested	invest	VERB
ajssms-1698	205	38	in	in	ADP
ajssms-1698	205	39	short	short	ADJ
ajssms-1698	205	40	-	-	PUNCT
ajssms-1698	205	41	term	term	NOUN
ajssms-1698	205	42	investments	investment	NOUN
ajssms-1698	205	43	such	such	ADJ
ajssms-1698	205	44	as	as	ADP
ajssms-1698	205	45	government	government	NOUN
ajssms-1698	205	46	securities	security	NOUN
ajssms-1698	205	47	.	.	PUNCT
ajssms-1698	206	1	liquid	liquid	ADJ
ajssms-1698	206	2	funds	fund	NOUN
ajssms-1698	206	3	total	total	ADJ
ajssms-1698	206	4	interest	interest	NOUN
ajssms-1698	206	5	-	-	PUNCT
ajssms-1698	206	6	bearing	bear	VERB
ajssms-1698	206	7	liabilities	liability	NOUN
ajssms-1698	206	8	ratio	ratio	NOUN
ajssms-1698	206	9	of	of	ADP
ajssms-1698	206	10	1.2:1	1.2:1	PROPN
ajssms-1698	206	11	is	be	AUX
ajssms-1698	206	12	another	another	DET
ajssms-1698	206	13	manifestation	manifestation	NOUN
ajssms-1698	206	14	of	of	ADP
ajssms-1698	206	15	the	the	DET
ajssms-1698	206	16	well	well	ADV
ajssms-1698	206	17	-	-	PUNCT
ajssms-1698	206	18	resourced	resource	VERB
ajssms-1698	206	19	banking	banking	NOUN
ajssms-1698	206	20	industry	industry	NOUN
ajssms-1698	206	21	with	with	ADP
ajssms-1698	206	22	adequate	adequate	ADJ
ajssms-1698	206	23	liquid	liquid	ADJ
ajssms-1698	206	24	funds	fund	NOUN
ajssms-1698	206	25	to	to	PART
ajssms-1698	206	26	settle	settle	VERB
ajssms-1698	206	27	its	its	PRON
ajssms-1698	206	28	maturing	mature	VERB
ajssms-1698	206	29	obligations	obligation	NOUN
ajssms-1698	206	30	.	.	PUNCT
ajssms-1698	207	1	the	the	DET
ajssms-1698	207	2	industry	industry	NOUN
ajssms-1698	207	3	’s	’s	PART
ajssms-1698	207	4	average	average	ADJ
ajssms-1698	207	5	return	return	NOUN
ajssms-1698	207	6	on	on	ADP
ajssms-1698	207	7	capital	capital	NOUN
ajssms-1698	207	8	(	(	PUNCT
ajssms-1698	207	9	equity	equity	NOUN
ajssms-1698	207	10	)	)	PUNCT
ajssms-1698	207	11	is	be	AUX
ajssms-1698	207	12	about	about	ADV
ajssms-1698	207	13	15	15	NUM
ajssms-1698	207	14	%	%	NOUN
ajssms-1698	207	15	,	,	PUNCT
ajssms-1698	207	16	yet	yet	ADV
ajssms-1698	207	17	,	,	PUNCT
ajssms-1698	207	18	the	the	DET
ajssms-1698	207	19	average	average	ADJ
ajssms-1698	207	20	91	91	NUM
ajssms-1698	207	21	day	day	NOUN
ajssms-1698	207	22	treasury	treasury	NOUN
ajssms-1698	207	23	bill	bill	NOUN
ajssms-1698	207	24	rate	rate	NOUN
ajssms-1698	207	25	is	be	AUX
ajssms-1698	207	26	about	about	ADV
ajssms-1698	207	27	18	18	NUM
ajssms-1698	207	28	%	%	NOUN
ajssms-1698	207	29	which	which	PRON
ajssms-1698	207	30	suggests	suggest	VERB
ajssms-1698	207	31	that	that	SCONJ
ajssms-1698	207	32	either	either	CCONJ
ajssms-1698	207	33	the	the	DET
ajssms-1698	207	34	cost	cost	NOUN
ajssms-1698	207	35	of	of	ADP
ajssms-1698	207	36	funds	fund	NOUN
ajssms-1698	207	37	for	for	ADP
ajssms-1698	207	38	the	the	DET
ajssms-1698	207	39	banks	bank	NOUN
ajssms-1698	207	40	is	be	AUX
ajssms-1698	207	41	probably	probably	ADV
ajssms-1698	207	42	high	high	ADJ
ajssms-1698	207	43	or	or	CCONJ
ajssms-1698	207	44	the	the	DET
ajssms-1698	207	45	banks	bank	NOUN
ajssms-1698	207	46	are	be	AUX
ajssms-1698	207	47	operating	operate	VERB
ajssms-1698	207	48	with	with	ADP
ajssms-1698	207	49	significantly	significantly	ADV
ajssms-1698	207	50	high	high	ADJ
ajssms-1698	207	51	net	net	ADJ
ajssms-1698	207	52	overhead	overhead	ADJ
ajssms-1698	207	53	costs	cost	NOUN
ajssms-1698	207	54	.	.	PUNCT
ajssms-1698	208	1	the	the	DET
ajssms-1698	208	2	high	high	ADJ
ajssms-1698	208	3	cost	cost	NOUN
ajssms-1698	208	4	of	of	ADP
ajssms-1698	208	5	funds	fund	NOUN
ajssms-1698	208	6	could	could	AUX
ajssms-1698	208	7	have	have	AUX
ajssms-1698	208	8	been	be	AUX
ajssms-1698	208	9	occasioned	occasion	VERB
ajssms-1698	208	10	by	by	ADP
ajssms-1698	208	11	the	the	DET
ajssms-1698	208	12	banks	bank	NOUN
ajssms-1698	208	13	’	’	PART
ajssms-1698	208	14	deposit	deposit	NOUN
ajssms-1698	208	15	mix	mix	NOUN
ajssms-1698	208	16	,	,	PUNCT
ajssms-1698	208	17	thus	thus	ADV
ajssms-1698	208	18	having	have	VERB
ajssms-1698	208	19	more	more	ADJ
ajssms-1698	208	20	‘	'	PUNCT
ajssms-1698	208	21	term	term	NOUN
ajssms-1698	208	22	deposits	deposit	NOUN
ajssms-1698	208	23	’	'	PUNCT
ajssms-1698	208	24	which	which	PRON
ajssms-1698	208	25	is	be	AUX
ajssms-1698	208	26	relatively	relatively	ADV
ajssms-1698	208	27	expensive	expensive	ADJ
ajssms-1698	208	28	,	,	PUNCT
ajssms-1698	208	29	in	in	ADP
ajssms-1698	208	30	their	their	PRON
ajssms-1698	208	31	mix	mix	NOUN
ajssms-1698	208	32	as	as	SCONJ
ajssms-1698	208	33	compare	compare	VERB
ajssms-1698	208	34	to	to	ADP
ajssms-1698	208	35	‘	'	PUNCT
ajssms-1698	208	36	demand	demand	VERB
ajssms-1698	208	37	deposits	deposit	NOUN
ajssms-1698	208	38	’	'	PUNCT
ajssms-1698	208	39	will	will	AUX
ajssms-1698	208	40	naturally	naturally	ADV
ajssms-1698	208	41	lead	lead	VERB
ajssms-1698	208	42	the	the	DET
ajssms-1698	208	43	higher	high	ADJ
ajssms-1698	208	44	cost	cost	NOUN
ajssms-1698	208	45	of	of	ADP
ajssms-1698	208	46	funds	fund	NOUN
ajssms-1698	208	47	.	.	PUNCT
ajssms-1698	209	1	therefore	therefore	ADV
ajssms-1698	209	2	,	,	PUNCT
ajssms-1698	209	3	dwindling	dwindle	VERB
ajssms-1698	209	4	the	the	DET
ajssms-1698	209	5	net	net	ADJ
ajssms-1698	209	6	interest	interest	NOUN
ajssms-1698	209	7	margin	margin	NOUN
ajssms-1698	209	8	and	and	CCONJ
ajssms-1698	209	9	subsequently	subsequently	ADV
ajssms-1698	209	10	the	the	DET
ajssms-1698	209	11	pre	pre	ADJ
ajssms-1698	209	12	-	-	ADJ
ajssms-1698	209	13	tax	tax	ADJ
ajssms-1698	209	14	profit	profit	NOUN
ajssms-1698	209	15	.	.	PUNCT
ajssms-1698	210	1	this	this	PRON
ajssms-1698	210	2	amongst	amongst	ADP
ajssms-1698	210	3	other	other	ADJ
ajssms-1698	210	4	things	thing	NOUN
ajssms-1698	210	5	might	might	AUX
ajssms-1698	210	6	have	have	AUX
ajssms-1698	210	7	been	be	AUX
ajssms-1698	210	8	responsible	responsible	ADJ
ajssms-1698	210	9	for	for	ADP
ajssms-1698	210	10	the	the	DET
ajssms-1698	210	11	unimpressive	unimpressive	ADJ
ajssms-1698	210	12	showing	showing	NOUN
ajssms-1698	210	13	of	of	ADP
ajssms-1698	210	14	both	both	DET
ajssms-1698	210	15	roe	roe	NOUN
ajssms-1698	210	16	and	and	CCONJ
ajssms-1698	210	17	the	the	DET
ajssms-1698	210	18	roa	roa	NOUN
ajssms-1698	210	19	as	as	SCONJ
ajssms-1698	210	20	seen	see	VERB
ajssms-1698	210	21	from	from	ADP
ajssms-1698	210	22	the	the	DET
ajssms-1698	210	23	descriptive	descriptive	ADJ
ajssms-1698	210	24	statistics	statistic	NOUN
ajssms-1698	210	25	.	.	PUNCT
ajssms-1698	211	1	these	these	DET
ajssms-1698	211	2	ratios	ratio	NOUN
ajssms-1698	211	3	have	have	AUX
ajssms-1698	211	4	collectively	collectively	ADV
ajssms-1698	211	5	shown	show	VERB
ajssms-1698	211	6	that	that	SCONJ
ajssms-1698	211	7	there	there	PRON
ajssms-1698	211	8	was	be	VERB
ajssms-1698	211	9	no	no	DET
ajssms-1698	211	10	liquidity	liquidity	NOUN
ajssms-1698	211	11	risk	risk	NOUN
ajssms-1698	211	12	in	in	ADP
ajssms-1698	211	13	the	the	DET
ajssms-1698	211	14	ghanaian	ghanaian	ADJ
ajssms-1698	211	15	banking	banking	NOUN
ajssms-1698	211	16	industry	industry	NOUN
ajssms-1698	211	17	over	over	ADP
ajssms-1698	211	18	the	the	DET
ajssms-1698	211	19	study	study	NOUN
ajssms-1698	211	20	periods	period	NOUN
ajssms-1698	211	21	.	.	PUNCT
ajssms-1698	212	1	asian	asian	ADJ
ajssms-1698	212	2	journal	journal	NOUN
ajssms-1698	212	3	of	of	ADP
ajssms-1698	212	4	social	social	ADJ
ajssms-1698	212	5	sciences	sciences	PROPN
ajssms-1698	212	6	and	and	CCONJ
ajssms-1698	212	7	management	management	NOUN
ajssms-1698	212	8	studies	study	NOUN
ajssms-1698	212	9	,	,	PUNCT
ajssms-1698	212	10	2020	2020	NUM
ajssms-1698	212	11	,	,	PUNCT
ajssms-1698	212	12	7(2	7(2	NUM
ajssms-1698	212	13	):	):	PUNCT
ajssms-1698	212	14	135	135	NUM
ajssms-1698	212	15	-	-	SYM
ajssms-1698	212	16	142	142	NUM
ajssms-1698	212	17	140	140	NUM
ajssms-1698	212	18	©	©	PROPN
ajssms-1698	212	19	2020	2020	NUM
ajssms-1698	212	20	by	by	ADP
ajssms-1698	212	21	the	the	DET
ajssms-1698	212	22	authors	author	NOUN
ajssms-1698	212	23	;	;	PUNCT
ajssms-1698	212	24	licensee	licensee	PROPN
ajssms-1698	212	25	asian	asian	ADJ
ajssms-1698	212	26	online	online	PROPN
ajssms-1698	212	27	journal	journal	PROPN
ajssms-1698	212	28	publishing	publishing	NOUN
ajssms-1698	212	29	group	group	NOUN
ajssms-1698	212	30	table-1	table-1	PROPN
ajssms-1698	212	31	.	.	PUNCT
ajssms-1698	213	1	descriptive	descriptive	ADJ
ajssms-1698	213	2	statistics	statistic	NOUN
ajssms-1698	213	3	of	of	ADP
ajssms-1698	213	4	variables	variable	NOUN
ajssms-1698	213	5	.	.	PUNCT
ajssms-1698	214	1	variables	variable	NOUN
ajssms-1698	214	2	observations	observation	NOUN
ajssms-1698	214	3	mean	mean	VERB
ajssms-1698	214	4	median	median	PROPN
ajssms-1698	214	5	std	std	PROPN
ajssms-1698	214	6	.	.	PUNCT
ajssms-1698	215	1	dev	dev	PROPN
ajssms-1698	215	2	.	.	PUNCT
ajssms-1698	216	1	minimum	minimum	PROPN
ajssms-1698	216	2	maximum	maximum	PROPN
ajssms-1698	216	3	roe	roe	PROPN
ajssms-1698	216	4	180	180	NUM
ajssms-1698	216	5	0.145972	0.145972	NUM
ajssms-1698	216	6	0.164288	0.164288	NUM
ajssms-1698	216	7	0.195654	0.195654	NUM
ajssms-1698	216	8	-0.982837	-0.982837	NOUN
ajssms-1698	216	9	0.51381	0.51381	NUM
ajssms-1698	216	10	roa	roa	NOUN
ajssms-1698	216	11	180	180	NUM
ajssms-1698	216	12	0.027508	0.027508	NUM
ajssms-1698	216	13	0.028045	0.028045	NUM
ajssms-1698	216	14	0.029865	0.029865	NUM
ajssms-1698	216	15	-0.105313	-0.105313	NOUN
ajssms-1698	216	16	0.089217	0.089217	NUM
ajssms-1698	216	17	cr	cr	PROPN
ajssms-1698	216	18	180	180	NUM
ajssms-1698	216	19	4.87184	4.87184	NUM
ajssms-1698	216	20	3.144594	3.144594	NUM
ajssms-1698	216	21	5.149784	5.149784	NUM
ajssms-1698	216	22	0.328672	0.328672	NUM
ajssms-1698	216	23	32.13421	32.13421	NUM
ajssms-1698	216	24	atr	atr	PROPN
ajssms-1698	216	25	180	180	NUM
ajssms-1698	216	26	1.544268	1.544268	NUM
ajssms-1698	216	27	1.212424	1.212424	NUM
ajssms-1698	216	28	1.823605	1.823605	NUM
ajssms-1698	216	29	0.28195	0.28195	NUM
ajssms-1698	216	30	21.98302	21.98302	NUM
ajssms-1698	216	31	ltd	ltd	NOUN
ajssms-1698	216	32	180	180	NUM
ajssms-1698	216	33	0.753295	0.753295	NUM
ajssms-1698	216	34	0.708112	0.708112	NUM
ajssms-1698	216	35	0.295641	0.295641	NUM
ajssms-1698	216	36	0.292972	0.292972	NUM
ajssms-1698	216	37	2.161055	2.161055	NUM
ajssms-1698	216	38	lib	lib	NOUN
ajssms-1698	216	39	180	180	NUM
ajssms-1698	216	40	1.206985	1.206985	NUM
ajssms-1698	216	41	1.072594	1.072594	NUM
ajssms-1698	216	42	0.668593	0.668593	NUM
ajssms-1698	216	43	0.282228	0.282228	NUM
ajssms-1698	216	44	4.124094	4.124094	NUM
ajssms-1698	216	45	ldr	ldr	NOUN
ajssms-1698	216	46	180	180	NUM
ajssms-1698	216	47	0.6703	0.6703	NUM
ajssms-1698	216	48	0.634283	0.634283	NUM
ajssms-1698	216	49	0.253441	0.253441	NUM
ajssms-1698	216	50	0.090929	0.090929	NUM
ajssms-1698	216	51	1.741183	1.741183	NUM
ajssms-1698	216	52	note	note	NOUN
ajssms-1698	216	53	:	:	PUNCT
ajssms-1698	216	54	roe	roe	NOUN
ajssms-1698	216	55	return	return	NOUN
ajssms-1698	216	56	on	on	ADP
ajssms-1698	216	57	equity	equity	NOUN
ajssms-1698	216	58	;	;	PUNCT
ajssms-1698	216	59	roa	roa	PROPN
ajssms-1698	216	60	return	return	NOUN
ajssms-1698	216	61	on	on	ADP
ajssms-1698	216	62	asset	asset	NOUN
ajssms-1698	216	63	;	;	PUNCT
ajssms-1698	216	64	cr	cr	X
ajssms-1698	216	65	–	–	PUNCT
ajssms-1698	216	66	current	current	ADJ
ajssms-1698	216	67	ratio	ratio	NOUN
ajssms-1698	216	68	;	;	PUNCT
ajssms-1698	216	69	atr	atr	ADJ
ajssms-1698	216	70	–	–	PUNCT
ajssms-1698	216	71	acid	acid	NOUN
ajssms-1698	216	72	test	test	NOUN
ajssms-1698	216	73	ratio	ratio	NOUN
ajssms-1698	216	74	;	;	PUNCT
ajssms-1698	216	75	ltd	ltd	ADJ
ajssms-1698	216	76	liquid	liquid	ADJ
ajssms-1698	216	77	funds	fund	NOUN
ajssms-1698	216	78	total	total	ADJ
ajssms-1698	216	79	deposit	deposit	NOUN
ajssms-1698	216	80	ratio	ratio	NOUN
ajssms-1698	216	81	;	;	PUNCT
ajssms-1698	216	82	lib	lib	PROPN
ajssms-1698	216	83	liquid	liquid	NOUN
ajssms-1698	216	84	funds	fund	NOUN
ajssms-1698	216	85	total	total	ADJ
ajssms-1698	216	86	interest	interest	NOUN
ajssms-1698	216	87	-	-	PUNCT
ajssms-1698	216	88	bearing	bear	VERB
ajssms-1698	216	89	liabilities	liability	NOUN
ajssms-1698	216	90	;	;	PUNCT
ajssms-1698	216	91	ldr	ldr	PROPN
ajssms-1698	216	92	loan	loan	NOUN
ajssms-1698	216	93	deposit	deposit	NOUN
ajssms-1698	216	94	ratio	ratio	NOUN
ajssms-1698	216	95	4.2	4.2	NUM
ajssms-1698	216	96	.	.	PUNCT
ajssms-1698	217	1	liquidity	liquidity	NOUN
ajssms-1698	217	2	trend	trend	NOUN
ajssms-1698	217	3	of	of	ADP
ajssms-1698	217	4	banks	bank	NOUN
ajssms-1698	217	5	as	as	SCONJ
ajssms-1698	217	6	shown	show	VERB
ajssms-1698	217	7	graphically	graphically	ADV
ajssms-1698	217	8	in	in	ADP
ajssms-1698	217	9	figure	figure	NOUN
ajssms-1698	217	10	1	1	NUM
ajssms-1698	217	11	,	,	PUNCT
ajssms-1698	217	12	the	the	DET
ajssms-1698	217	13	year	year	NOUN
ajssms-1698	217	14	2011	2011	NUM
ajssms-1698	217	15	recorded	record	VERB
ajssms-1698	217	16	the	the	DET
ajssms-1698	217	17	highest	high	ADJ
ajssms-1698	217	18	liquidity	liquidity	NOUN
ajssms-1698	217	19	for	for	ADP
ajssms-1698	217	20	banks	bank	NOUN
ajssms-1698	217	21	in	in	ADP
ajssms-1698	217	22	ghana	ghana	PROPN
ajssms-1698	217	23	.	.	PUNCT
ajssms-1698	218	1	nevertheless	nevertheless	ADV
ajssms-1698	218	2	,	,	PUNCT
ajssms-1698	218	3	banks	bank	NOUN
ajssms-1698	218	4	recorded	record	VERB
ajssms-1698	218	5	one	one	NUM
ajssms-1698	218	6	of	of	ADP
ajssms-1698	218	7	their	their	PRON
ajssms-1698	218	8	lowest	low	ADJ
ajssms-1698	218	9	performances	performance	NOUN
ajssms-1698	218	10	in	in	ADP
ajssms-1698	218	11	terms	term	NOUN
ajssms-1698	218	12	of	of	ADP
ajssms-1698	218	13	roe	roe	NOUN
ajssms-1698	218	14	in	in	ADP
ajssms-1698	218	15	the	the	DET
ajssms-1698	218	16	same	same	ADJ
ajssms-1698	218	17	year	year	NOUN
ajssms-1698	218	18	,	,	PUNCT
ajssms-1698	218	19	apart	apart	ADV
ajssms-1698	218	20	from	from	ADP
ajssms-1698	218	21	2006	2006	NUM
ajssms-1698	218	22	,	,	PUNCT
ajssms-1698	218	23	2009	2009	NUM
ajssms-1698	218	24	and	and	CCONJ
ajssms-1698	218	25	2015	2015	NUM
ajssms-1698	218	26	.	.	PUNCT
ajssms-1698	219	1	again	again	ADV
ajssms-1698	219	2	,	,	PUNCT
ajssms-1698	219	3	in	in	ADP
ajssms-1698	219	4	2014	2014	NUM
ajssms-1698	219	5	,	,	PUNCT
ajssms-1698	219	6	the	the	DET
ajssms-1698	219	7	banks	bank	NOUN
ajssms-1698	219	8	recorded	record	VERB
ajssms-1698	219	9	the	the	DET
ajssms-1698	219	10	least	least	ADJ
ajssms-1698	219	11	average	average	ADJ
ajssms-1698	219	12	liquidity	liquidity	NOUN
ajssms-1698	219	13	position	position	NOUN
ajssms-1698	219	14	.	.	PUNCT
ajssms-1698	220	1	yet	yet	ADV
ajssms-1698	220	2	,	,	PUNCT
ajssms-1698	220	3	their	their	PRON
ajssms-1698	220	4	highest	high	ADJ
ajssms-1698	220	5	roe	roe	NOUN
ajssms-1698	220	6	and	and	CCONJ
ajssms-1698	220	7	roa	roa	PROPN
ajssms-1698	220	8	performances	performance	NOUN
ajssms-1698	220	9	were	be	AUX
ajssms-1698	220	10	also	also	ADV
ajssms-1698	220	11	recorded	record	VERB
ajssms-1698	220	12	in	in	ADP
ajssms-1698	220	13	that	that	DET
ajssms-1698	220	14	same	same	ADJ
ajssms-1698	220	15	year	year	NOUN
ajssms-1698	220	16	.	.	PUNCT
ajssms-1698	221	1	a	a	DET
ajssms-1698	221	2	look	look	NOUN
ajssms-1698	221	3	at	at	ADP
ajssms-1698	221	4	2015	2015	NUM
ajssms-1698	221	5	performance	performance	NOUN
ajssms-1698	221	6	graphs	graph	NOUN
ajssms-1698	221	7	in	in	ADP
ajssms-1698	221	8	figures	figure	NOUN
ajssms-1698	221	9	2	2	NUM
ajssms-1698	221	10	and	and	CCONJ
ajssms-1698	221	11	3	3	NUM
ajssms-1698	221	12	showed	show	VERB
ajssms-1698	221	13	an	an	DET
ajssms-1698	221	14	obvious	obvious	ADJ
ajssms-1698	221	15	declined	decline	VERB
ajssms-1698	221	16	in	in	ADP
ajssms-1698	221	17	bank	bank	NOUN
ajssms-1698	221	18	performance	performance	NOUN
ajssms-1698	221	19	in	in	ADP
ajssms-1698	221	20	terms	term	NOUN
ajssms-1698	221	21	of	of	ADP
ajssms-1698	221	22	equity	equity	NOUN
ajssms-1698	221	23	and	and	CCONJ
ajssms-1698	221	24	assets	asset	NOUN
ajssms-1698	221	25	utilization	utilization	NOUN
ajssms-1698	221	26	.	.	PUNCT
ajssms-1698	222	1	but	but	CCONJ
ajssms-1698	222	2	the	the	DET
ajssms-1698	222	3	average	average	ADJ
ajssms-1698	222	4	liquidity	liquidity	NOUN
ajssms-1698	222	5	graph	graph	NOUN
ajssms-1698	222	6	in	in	ADP
ajssms-1698	222	7	figure	figure	NOUN
ajssms-1698	222	8	1	1	NUM
ajssms-1698	222	9	depicted	depict	VERB
ajssms-1698	222	10	an	an	DET
ajssms-1698	222	11	increment	increment	NOUN
ajssms-1698	222	12	in	in	ADP
ajssms-1698	222	13	liquidity	liquidity	NOUN
ajssms-1698	222	14	position	position	NOUN
ajssms-1698	222	15	for	for	ADP
ajssms-1698	222	16	2015	2015	NUM
ajssms-1698	222	17	as	as	ADP
ajssms-1698	222	18	compared	compare	VERB
ajssms-1698	222	19	to	to	ADP
ajssms-1698	222	20	the	the	DET
ajssms-1698	222	21	previous	previous	ADJ
ajssms-1698	222	22	year	year	NOUN
ajssms-1698	222	23	.	.	PUNCT
ajssms-1698	223	1	this	this	DET
ajssms-1698	223	2	seemingly	seemingly	ADV
ajssms-1698	223	3	inverse	inverse	ADJ
ajssms-1698	223	4	relationship	relationship	NOUN
ajssms-1698	223	5	between	between	ADP
ajssms-1698	223	6	the	the	DET
ajssms-1698	223	7	two	two	NUM
ajssms-1698	223	8	opposing	oppose	VERB
ajssms-1698	223	9	graphs	graph	NOUN
ajssms-1698	223	10	should	should	AUX
ajssms-1698	223	11	not	not	PART
ajssms-1698	223	12	be	be	AUX
ajssms-1698	223	13	misconstrued	misconstrue	VERB
ajssms-1698	223	14	as	as	ADP
ajssms-1698	223	15	an	an	DET
ajssms-1698	223	16	inverse	inverse	NOUN
ajssms-1698	223	17	relationship	relationship	NOUN
ajssms-1698	223	18	between	between	ADP
ajssms-1698	223	19	bank	bank	NOUN
ajssms-1698	223	20	performance	performance	NOUN
ajssms-1698	223	21	and	and	CCONJ
ajssms-1698	223	22	liquidity	liquidity	NOUN
ajssms-1698	223	23	because	because	SCONJ
ajssms-1698	223	24	it	it	PRON
ajssms-1698	223	25	could	could	AUX
ajssms-1698	223	26	simply	simply	ADV
ajssms-1698	223	27	mean	mean	VERB
ajssms-1698	223	28	that	that	SCONJ
ajssms-1698	223	29	,	,	PUNCT
ajssms-1698	223	30	the	the	DET
ajssms-1698	223	31	banks	bank	NOUN
ajssms-1698	223	32	were	be	AUX
ajssms-1698	223	33	more	more	ADV
ajssms-1698	223	34	efficient	efficient	ADJ
ajssms-1698	223	35	and	and	CCONJ
ajssms-1698	223	36	prudent	prudent	ADJ
ajssms-1698	223	37	in	in	ADP
ajssms-1698	223	38	managing	manage	VERB
ajssms-1698	223	39	relatively	relatively	ADV
ajssms-1698	223	40	less	less	ADJ
ajssms-1698	223	41	liquidity	liquidity	NOUN
ajssms-1698	223	42	to	to	PART
ajssms-1698	223	43	generate	generate	VERB
ajssms-1698	223	44	higher	high	ADJ
ajssms-1698	223	45	returns	return	NOUN
ajssms-1698	223	46	.	.	PUNCT
ajssms-1698	224	1	bank	bank	NOUN
ajssms-1698	224	2	profitability	profitability	NOUN
ajssms-1698	224	3	is	be	AUX
ajssms-1698	224	4	determined	determine	VERB
ajssms-1698	224	5	by	by	ADP
ajssms-1698	224	6	so	so	ADV
ajssms-1698	224	7	many	many	ADJ
ajssms-1698	224	8	factors	factor	NOUN
ajssms-1698	224	9	including	include	VERB
ajssms-1698	224	10	but	but	CCONJ
ajssms-1698	224	11	not	not	PART
ajssms-1698	224	12	limited	limit	VERB
ajssms-1698	224	13	the	the	DET
ajssms-1698	224	14	following	following	NOUN
ajssms-1698	224	15	;	;	PUNCT
ajssms-1698	224	16	efficient	efficient	ADJ
ajssms-1698	224	17	management	management	NOUN
ajssms-1698	224	18	,	,	PUNCT
ajssms-1698	224	19	technology	technology	NOUN
ajssms-1698	224	20	,	,	PUNCT
ajssms-1698	224	21	favourable	favourable	ADJ
ajssms-1698	224	22	government	government	NOUN
ajssms-1698	224	23	policies	policy	NOUN
ajssms-1698	224	24	and	and	CCONJ
ajssms-1698	224	25	central	central	ADJ
ajssms-1698	224	26	bank	bank	NOUN
ajssms-1698	224	27	directives	directive	NOUN
ajssms-1698	224	28	and	and	CCONJ
ajssms-1698	224	29	so	so	ADV
ajssms-1698	224	30	on	on	ADV
ajssms-1698	224	31	.	.	PUNCT
ajssms-1698	225	1	the	the	DET
ajssms-1698	225	2	trend	trend	NOUN
ajssms-1698	225	3	clearly	clearly	ADV
ajssms-1698	225	4	showed	show	VERB
ajssms-1698	225	5	that	that	SCONJ
ajssms-1698	225	6	the	the	DET
ajssms-1698	225	7	banks	bank	NOUN
ajssms-1698	225	8	were	be	AUX
ajssms-1698	225	9	liquid	liquid	ADJ
ajssms-1698	225	10	throughout	throughout	ADP
ajssms-1698	225	11	the	the	DET
ajssms-1698	225	12	study	study	NOUN
ajssms-1698	225	13	period	period	NOUN
ajssms-1698	225	14	except	except	SCONJ
ajssms-1698	225	15	that	that	SCONJ
ajssms-1698	225	16	they	they	PRON
ajssms-1698	225	17	were	be	AUX
ajssms-1698	225	18	less	less	ADV
ajssms-1698	225	19	liquid	liquid	ADJ
ajssms-1698	225	20	at	at	ADP
ajssms-1698	225	21	certain	certain	ADJ
ajssms-1698	225	22	periods	period	NOUN
ajssms-1698	225	23	,	,	PUNCT
ajssms-1698	225	24	particularly	particularly	ADV
ajssms-1698	225	25	,	,	PUNCT
ajssms-1698	225	26	in	in	ADP
ajssms-1698	225	27	2013	2013	NUM
ajssms-1698	225	28	and	and	CCONJ
ajssms-1698	225	29	2014	2014	NUM
ajssms-1698	225	30	which	which	PRON
ajssms-1698	225	31	recorded	record	VERB
ajssms-1698	225	32	average	average	ADJ
ajssms-1698	225	33	liquidity	liquidity	NOUN
ajssms-1698	225	34	of	of	ADP
ajssms-1698	225	35	1.54	1.54	NUM
ajssms-1698	225	36	and	and	CCONJ
ajssms-1698	225	37	1.41	1.41	NUM
ajssms-1698	225	38	respectively	respectively	ADV
ajssms-1698	225	39	.	.	PUNCT
ajssms-1698	226	1	for	for	ADP
ajssms-1698	226	2	instance	instance	NOUN
ajssms-1698	226	3	,	,	PUNCT
ajssms-1698	226	4	liquidity	liquidity	NOUN
ajssms-1698	226	5	of	of	ADP
ajssms-1698	226	6	2.183	2.183	NUM
ajssms-1698	226	7	in	in	ADP
ajssms-1698	226	8	2011	2011	NUM
ajssms-1698	226	9	,	,	PUNCT
ajssms-1698	226	10	indicates	indicate	VERB
ajssms-1698	226	11	that	that	SCONJ
ajssms-1698	226	12	gh¢	gh¢	PROPN
ajssms-1698	226	13	2.183	2.183	NUM
ajssms-1698	226	14	of	of	ADP
ajssms-1698	226	15	current	current	ADJ
ajssms-1698	226	16	assets	asset	NOUN
ajssms-1698	226	17	are	be	AUX
ajssms-1698	226	18	available	available	ADJ
ajssms-1698	226	19	to	to	PART
ajssms-1698	226	20	cover	cover	VERB
ajssms-1698	226	21	gh¢	gh¢	PROPN
ajssms-1698	226	22	1	1	NUM
ajssms-1698	226	23	of	of	ADP
ajssms-1698	226	24	current	current	ADJ
ajssms-1698	226	25	liabilities	liability	NOUN
ajssms-1698	226	26	.	.	PUNCT
ajssms-1698	227	1	again	again	ADV
ajssms-1698	227	2	,	,	PUNCT
ajssms-1698	227	3	liquidity	liquidity	NOUN
ajssms-1698	227	4	(	(	PUNCT
ajssms-1698	227	5	1.409	1.409	NUM
ajssms-1698	227	6	)	)	PUNCT
ajssms-1698	227	7	in	in	ADP
ajssms-1698	227	8	2011	2011	NUM
ajssms-1698	227	9	,	,	PUNCT
ajssms-1698	227	10	indicates	indicate	VERB
ajssms-1698	227	11	that	that	SCONJ
ajssms-1698	227	12	gh¢	gh¢	PROPN
ajssms-1698	227	13	1.409	1.409	NUM
ajssms-1698	227	14	of	of	ADP
ajssms-1698	227	15	current	current	ADJ
ajssms-1698	227	16	assets	asset	NOUN
ajssms-1698	227	17	are	be	AUX
ajssms-1698	227	18	available	available	ADJ
ajssms-1698	227	19	to	to	PART
ajssms-1698	227	20	cover	cover	VERB
ajssms-1698	227	21	gh¢	gh¢	PROPN
ajssms-1698	227	22	1	1	NUM
ajssms-1698	227	23	of	of	ADP
ajssms-1698	227	24	current	current	ADJ
ajssms-1698	227	25	liabilities	liability	NOUN
ajssms-1698	227	26	.	.	PUNCT
ajssms-1698	228	1	it	it	PRON
ajssms-1698	228	2	is	be	AUX
ajssms-1698	228	3	worth	worth	ADJ
ajssms-1698	228	4	noting	note	VERB
ajssms-1698	228	5	that	that	SCONJ
ajssms-1698	228	6	the	the	DET
ajssms-1698	228	7	average	average	ADJ
ajssms-1698	228	8	liquidity	liquidity	NOUN
ajssms-1698	228	9	figures	figure	NOUN
ajssms-1698	228	10	were	be	AUX
ajssms-1698	228	11	all	all	ADV
ajssms-1698	228	12	above	above	ADP
ajssms-1698	228	13	1	1	NUM
ajssms-1698	228	14	,	,	PUNCT
ajssms-1698	228	15	meaning	mean	VERB
ajssms-1698	228	16	the	the	DET
ajssms-1698	228	17	banks	bank	NOUN
ajssms-1698	228	18	had	have	VERB
ajssms-1698	228	19	sufficient	sufficient	ADJ
ajssms-1698	228	20	funds	fund	NOUN
ajssms-1698	228	21	to	to	PART
ajssms-1698	228	22	settle	settle	VERB
ajssms-1698	228	23	their	their	PRON
ajssms-1698	228	24	maturing	mature	VERB
ajssms-1698	228	25	obligations	obligation	NOUN
ajssms-1698	228	26	.	.	PUNCT
ajssms-1698	229	1	simply	simply	ADV
ajssms-1698	229	2	,	,	PUNCT
ajssms-1698	229	3	the	the	DET
ajssms-1698	229	4	banks	bank	NOUN
ajssms-1698	229	5	did	do	AUX
ajssms-1698	229	6	not	not	PART
ajssms-1698	229	7	face	face	VERB
ajssms-1698	229	8	any	any	DET
ajssms-1698	229	9	liquidity	liquidity	NOUN
ajssms-1698	229	10	risk	risk	NOUN
ajssms-1698	229	11	during	during	ADP
ajssms-1698	229	12	the	the	DET
ajssms-1698	229	13	periods	period	NOUN
ajssms-1698	229	14	under	under	ADP
ajssms-1698	229	15	consideration	consideration	NOUN
ajssms-1698	229	16	.	.	PUNCT
ajssms-1698	230	1	figure-1	figure-1	NOUN
ajssms-1698	230	2	.	.	PUNCT
ajssms-1698	230	3	average	average	ADJ
ajssms-1698	230	4	bank	bank	PROPN
ajssms-1698	230	5	liquidity	liquidity	NOUN
ajssms-1698	230	6	.	.	PUNCT
ajssms-1698	231	1	4.3	4.3	NUM
ajssms-1698	231	2	.	.	PUNCT
ajssms-1698	231	3	financial	financial	ADJ
ajssms-1698	231	4	performance	performance	NOUN
ajssms-1698	231	5	trend	trend	NOUN
ajssms-1698	231	6	of	of	ADP
ajssms-1698	231	7	banks	bank	NOUN
ajssms-1698	231	8	from	from	ADP
ajssms-1698	231	9	the	the	DET
ajssms-1698	231	10	graphical	graphical	ADJ
ajssms-1698	231	11	presentation	presentation	NOUN
ajssms-1698	231	12	in	in	ADP
ajssms-1698	231	13	figures	figure	NOUN
ajssms-1698	231	14	2	2	NUM
ajssms-1698	231	15	and	and	CCONJ
ajssms-1698	231	16	3	3	NUM
ajssms-1698	231	17	;	;	PUNCT
ajssms-1698	231	18	banks	bank	NOUN
ajssms-1698	231	19	performance	performance	NOUN
ajssms-1698	231	20	during	during	ADP
ajssms-1698	231	21	the	the	DET
ajssms-1698	231	22	study	study	NOUN
ajssms-1698	231	23	period	period	NOUN
ajssms-1698	231	24	was	be	AUX
ajssms-1698	231	25	quite	quite	ADV
ajssms-1698	231	26	erratic	erratic	ADJ
ajssms-1698	231	27	,	,	PUNCT
ajssms-1698	231	28	thus	thus	ADV
ajssms-1698	231	29	moving	move	VERB
ajssms-1698	231	30	up	up	ADV
ajssms-1698	231	31	and	and	CCONJ
ajssms-1698	231	32	down	down	ADV
ajssms-1698	231	33	haphazardly	haphazardly	ADV
ajssms-1698	231	34	.	.	PUNCT
ajssms-1698	232	1	the	the	DET
ajssms-1698	232	2	year	year	NOUN
ajssms-1698	232	3	2006	2006	NUM
ajssms-1698	232	4	recorded	record	VERB
ajssms-1698	232	5	the	the	DET
ajssms-1698	232	6	lowest	low	ADJ
ajssms-1698	232	7	performance	performance	NOUN
ajssms-1698	232	8	for	for	ADP
ajssms-1698	232	9	banks	bank	NOUN
ajssms-1698	232	10	in	in	ADP
ajssms-1698	232	11	ghana	ghana	PROPN
ajssms-1698	232	12	,	,	PUNCT
ajssms-1698	232	13	representing	represent	VERB
ajssms-1698	232	14	6.74	6.74	NUM
ajssms-1698	232	15	%	%	NOUN
ajssms-1698	232	16	and	and	CCONJ
ajssms-1698	232	17	0.83	0.83	NUM
ajssms-1698	232	18	%	%	NOUN
ajssms-1698	232	19	for	for	ADP
ajssms-1698	232	20	roe	roe	NOUN
ajssms-1698	232	21	and	and	CCONJ
ajssms-1698	232	22	roa	roa	NOUN
ajssms-1698	232	23	respectively	respectively	ADV
ajssms-1698	232	24	whilst	whilst	SCONJ
ajssms-1698	232	25	2014	2014	NUM
ajssms-1698	232	26	was	be	AUX
ajssms-1698	232	27	the	the	DET
ajssms-1698	232	28	highest	high	ADJ
ajssms-1698	232	29	point	point	NOUN
ajssms-1698	232	30	,	,	PUNCT
ajssms-1698	232	31	registering	register	VERB
ajssms-1698	232	32	a	a	DET
ajssms-1698	232	33	return	return	NOUN
ajssms-1698	232	34	on	on	ADP
ajssms-1698	232	35	equity	equity	NOUN
ajssms-1698	232	36	of	of	ADP
ajssms-1698	232	37	24.23	24.23	NUM
ajssms-1698	232	38	%	%	NOUN
ajssms-1698	232	39	and	and	CCONJ
ajssms-1698	232	40	a	a	DET
ajssms-1698	232	41	return	return	NOUN
ajssms-1698	232	42	on	on	ADP
ajssms-1698	232	43	assets	asset	NOUN
ajssms-1698	232	44	of	of	ADP
ajssms-1698	232	45	4.57	4.57	NUM
ajssms-1698	232	46	%	%	NOUN
ajssms-1698	232	47	.	.	PUNCT
ajssms-1698	233	1	interestingly	interestingly	ADV
ajssms-1698	233	2	,	,	PUNCT
ajssms-1698	233	3	roe	roe	PROPN
ajssms-1698	233	4	dropped	drop	VERB
ajssms-1698	233	5	significantly	significantly	ADV
ajssms-1698	233	6	in	in	ADP
ajssms-1698	233	7	2015	2015	NUM
ajssms-1698	233	8	to	to	ADP
ajssms-1698	233	9	9.9	9.9	NUM
ajssms-1698	233	10	%	%	NOUN
ajssms-1698	233	11	from	from	ADP
ajssms-1698	233	12	24.23	24.23	NUM
ajssms-1698	233	13	%	%	NOUN
ajssms-1698	233	14	in	in	ADP
ajssms-1698	233	15	the	the	DET
ajssms-1698	233	16	preceding	precede	VERB
ajssms-1698	233	17	year	year	NOUN
ajssms-1698	233	18	.	.	PUNCT
ajssms-1698	234	1	this	this	PRON
ajssms-1698	234	2	was	be	AUX
ajssms-1698	234	3	mainly	mainly	ADV
ajssms-1698	234	4	due	due	ADJ
ajssms-1698	234	5	to	to	ADP
ajssms-1698	234	6	recapitalization	recapitalization	NOUN
ajssms-1698	234	7	by	by	ADP
ajssms-1698	234	8	four	four	NUM
ajssms-1698	234	9	banks	bank	NOUN
ajssms-1698	234	10	,	,	PUNCT
ajssms-1698	234	11	namely	namely	ADV
ajssms-1698	234	12	;	;	PUNCT
ajssms-1698	234	13	first	first	PROPN
ajssms-1698	234	14	atlantic	atlantic	PROPN
ajssms-1698	234	15	bank	bank	PROPN
ajssms-1698	234	16	,	,	PUNCT
ajssms-1698	234	17	sg	sg	PROPN
ajssms-1698	234	18	-	-	PUNCT
ajssms-1698	234	19	ssb	ssb	PROPN
ajssms-1698	234	20	,	,	PUNCT
ajssms-1698	234	21	unibank	unibank	ADJ
ajssms-1698	234	22	ghana	ghana	PROPN
ajssms-1698	234	23	and	and	CCONJ
ajssms-1698	234	24	universal	universal	ADJ
ajssms-1698	234	25	merchant	merchant	NOUN
ajssms-1698	234	26	bank	bank	NOUN
ajssms-1698	234	27	.	.	PUNCT
ajssms-1698	235	1	the	the	DET
ajssms-1698	235	2	dropped	drop	VERB
ajssms-1698	235	3	in	in	ADP
ajssms-1698	235	4	roa	roa	PROPN
ajssms-1698	235	5	also	also	ADV
ajssms-1698	235	6	was	be	AUX
ajssms-1698	235	7	not	not	PART
ajssms-1698	235	8	that	that	ADV
ajssms-1698	235	9	significant	significant	ADJ
ajssms-1698	235	10	to	to	PART
ajssms-1698	235	11	suggest	suggest	VERB
ajssms-1698	235	12	the	the	DET
ajssms-1698	235	13	reduction	reduction	NOUN
ajssms-1698	235	14	was	be	AUX
ajssms-1698	235	15	occasioned	occasion	VERB
ajssms-1698	235	16	by	by	ADP
ajssms-1698	235	17	low	low	ADJ
ajssms-1698	235	18	profitability	profitability	NOUN
ajssms-1698	235	19	in	in	ADP
ajssms-1698	235	20	2015	2015	NUM
ajssms-1698	235	21	.	.	PUNCT
ajssms-1698	236	1	however	however	ADV
ajssms-1698	236	2	,	,	PUNCT
ajssms-1698	236	3	the	the	DET
ajssms-1698	236	4	steady	steady	ADJ
ajssms-1698	236	5	performance	performance	NOUN
ajssms-1698	236	6	of	of	ADP
ajssms-1698	236	7	the	the	DET
ajssms-1698	236	8	banks	bank	NOUN
ajssms-1698	236	9	came	come	VERB
ajssms-1698	236	10	between	between	ADP
ajssms-1698	236	11	2011	2011	NUM
ajssms-1698	236	12	and	and	CCONJ
ajssms-1698	236	13	2014	2014	NUM
ajssms-1698	236	14	when	when	SCONJ
ajssms-1698	236	15	they	they	PRON
ajssms-1698	236	16	recorded	record	VERB
ajssms-1698	236	17	consistent	consistent	ADJ
ajssms-1698	236	18	growth	growth	NOUN
ajssms-1698	236	19	in	in	ADP
ajssms-1698	236	20	both	both	CCONJ
ajssms-1698	236	21	equity	equity	NOUN
ajssms-1698	236	22	and	and	CCONJ
ajssms-1698	236	23	asset	asset	NOUN
ajssms-1698	236	24	utilization	utilization	NOUN
ajssms-1698	236	25	.	.	PUNCT
ajssms-1698	237	1	apart	apart	ADV
ajssms-1698	237	2	from	from	ADP
ajssms-1698	237	3	2006	2006	NUM
ajssms-1698	237	4	,	,	PUNCT
ajssms-1698	237	5	2009	2009	NUM
ajssms-1698	237	6	,	,	PUNCT
ajssms-1698	237	7	2011	2011	NUM
ajssms-1698	237	8	and	and	CCONJ
ajssms-1698	237	9	2015	2015	NUM
ajssms-1698	237	10	which	which	PRON
ajssms-1698	237	11	recorded	record	VERB
ajssms-1698	237	12	dips	dip	NOUN
ajssms-1698	237	13	for	for	ADP
ajssms-1698	237	14	roe	roe	NOUN
ajssms-1698	237	15	and	and	CCONJ
ajssms-1698	237	16	2006	2006	NUM
ajssms-1698	237	17	,	,	PUNCT
ajssms-1698	237	18	2009	2009	NUM
ajssms-1698	237	19	,	,	PUNCT
ajssms-1698	237	20	and	and	CCONJ
ajssms-1698	237	21	2015	2015	NUM
ajssms-1698	237	22	for	for	ADP
ajssms-1698	237	23	roa	roa	PROPN
ajssms-1698	237	24	,	,	PUNCT
ajssms-1698	237	25	the	the	DET
ajssms-1698	237	26	rest	rest	NOUN
ajssms-1698	237	27	of	of	ADP
ajssms-1698	237	28	the	the	DET
ajssms-1698	237	29	years	year	NOUN
ajssms-1698	237	30	during	during	ADP
ajssms-1698	237	31	the	the	DET
ajssms-1698	237	32	study	study	NOUN
ajssms-1698	237	33	period	period	NOUN
ajssms-1698	237	34	all	all	PRON
ajssms-1698	237	35	trended	trend	VERB
ajssms-1698	237	36	upwards	upwards	ADV
ajssms-1698	237	37	.	.	PUNCT
ajssms-1698	238	1	the	the	PRON
ajssms-1698	238	2	dipped	dip	VERB
ajssms-1698	238	3	in	in	ADP
ajssms-1698	238	4	performance	performance	NOUN
ajssms-1698	238	5	for	for	ADP
ajssms-1698	238	6	these	these	DET
ajssms-1698	238	7	years	year	NOUN
ajssms-1698	238	8	was	be	AUX
ajssms-1698	238	9	because	because	SCONJ
ajssms-1698	238	10	of	of	ADP
ajssms-1698	238	11	some	some	DET
ajssms-1698	238	12	significant	significant	ADJ
ajssms-1698	238	13	losses	loss	NOUN
ajssms-1698	238	14	recorded	record	VERB
ajssms-1698	238	15	by	by	ADP
ajssms-1698	238	16	agricultural	agricultural	ADJ
ajssms-1698	238	17	development	development	PROPN
ajssms-1698	238	18	bank	bank	PROPN
ajssms-1698	238	19	,	,	PUNCT
ajssms-1698	238	20	bank	bank	PROPN
ajssms-1698	238	21	of	of	ADP
ajssms-1698	238	22	africa	africa	PROPN
ajssms-1698	238	23	,	,	PUNCT
ajssms-1698	238	24	universal	universal	ADJ
ajssms-1698	238	25	merchant	merchant	NOUN
ajssms-1698	238	26	bank	bank	NOUN
ajssms-1698	238	27	and	and	CCONJ
ajssms-1698	238	28	the	the	DET
ajssms-1698	238	29	ut	ut	PROPN
ajssms-1698	238	30	bank	bank	PROPN
ajssms-1698	238	31	.	.	PUNCT
ajssms-1698	239	1	asian	asian	ADJ
ajssms-1698	239	2	journal	journal	PROPN
ajssms-1698	239	3	of	of	ADP
ajssms-1698	239	4	social	social	ADJ
ajssms-1698	239	5	sciences	sciences	PROPN
ajssms-1698	239	6	and	and	CCONJ
ajssms-1698	239	7	management	management	NOUN
ajssms-1698	239	8	studies	study	NOUN
ajssms-1698	239	9	,	,	PUNCT
ajssms-1698	239	10	2020	2020	NUM
ajssms-1698	239	11	,	,	PUNCT
ajssms-1698	239	12	7(2	7(2	NUM
ajssms-1698	239	13	):	):	PUNCT
ajssms-1698	239	14	135	135	NUM
ajssms-1698	239	15	-	-	SYM
ajssms-1698	239	16	142	142	NUM
ajssms-1698	239	17	141	141	NUM
ajssms-1698	239	18	©	©	PROPN
ajssms-1698	239	19	2020	2020	NUM
ajssms-1698	239	20	by	by	ADP
ajssms-1698	239	21	the	the	DET
ajssms-1698	239	22	authors	author	NOUN
ajssms-1698	239	23	;	;	PUNCT
ajssms-1698	239	24	licensee	licensee	PROPN
ajssms-1698	239	25	asian	asian	ADJ
ajssms-1698	239	26	online	online	PROPN
ajssms-1698	239	27	journal	journal	PROPN
ajssms-1698	239	28	publishing	publishing	NOUN
ajssms-1698	239	29	group	group	NOUN
ajssms-1698	239	30	figure-2	figure-2	PROPN
ajssms-1698	239	31	.	.	PUNCT
ajssms-1698	240	1	average	average	ADJ
ajssms-1698	240	2	return	return	NOUN
ajssms-1698	240	3	on	on	ADP
ajssms-1698	240	4	equity	equity	NOUN
ajssms-1698	240	5	.	.	PUNCT
ajssms-1698	241	1	figure-3	figure-3	PUNCT
ajssms-1698	241	2	.	.	PUNCT
ajssms-1698	242	1	average	average	ADJ
ajssms-1698	242	2	return	return	NOUN
ajssms-1698	242	3	on	on	ADP
ajssms-1698	242	4	assets	asset	NOUN
ajssms-1698	242	5	.	.	PUNCT
ajssms-1698	243	1	5	5	X
ajssms-1698	243	2	.	.	X
ajssms-1698	243	3	conclusion	conclusion	NOUN
ajssms-1698	243	4	and	and	CCONJ
ajssms-1698	243	5	recommendations	recommendation	NOUN
ajssms-1698	243	6	banks	bank	NOUN
ajssms-1698	243	7	,	,	PUNCT
ajssms-1698	243	8	just	just	ADV
ajssms-1698	243	9	like	like	SCONJ
ajssms-1698	243	10	all	all	DET
ajssms-1698	243	11	other	other	ADJ
ajssms-1698	243	12	forms	form	NOUN
ajssms-1698	243	13	of	of	ADP
ajssms-1698	243	14	businesses	business	NOUN
ajssms-1698	243	15	are	be	AUX
ajssms-1698	243	16	faced	face	VERB
ajssms-1698	243	17	with	with	ADP
ajssms-1698	243	18	numerous	numerous	ADJ
ajssms-1698	243	19	risks	risk	NOUN
ajssms-1698	243	20	such	such	ADJ
ajssms-1698	243	21	as	as	ADP
ajssms-1698	243	22	interest	interest	NOUN
ajssms-1698	243	23	rate	rate	NOUN
ajssms-1698	243	24	risk	risk	NOUN
ajssms-1698	243	25	,	,	PUNCT
ajssms-1698	243	26	exchange	exchange	NOUN
ajssms-1698	243	27	rate	rate	NOUN
ajssms-1698	243	28	risk	risk	NOUN
ajssms-1698	243	29	,	,	PUNCT
ajssms-1698	243	30	liquidity	liquidity	NOUN
ajssms-1698	243	31	risk	risk	NOUN
ajssms-1698	243	32	,	,	PUNCT
ajssms-1698	243	33	operating	operating	NOUN
ajssms-1698	243	34	risk	risk	NOUN
ajssms-1698	243	35	,	,	PUNCT
ajssms-1698	243	36	political	political	ADJ
ajssms-1698	243	37	risk	risk	NOUN
ajssms-1698	243	38	,	,	PUNCT
ajssms-1698	243	39	technological	technological	ADJ
ajssms-1698	243	40	risk	risk	NOUN
ajssms-1698	243	41	and	and	CCONJ
ajssms-1698	243	42	default	default	NOUN
ajssms-1698	243	43	risk	risk	NOUN
ajssms-1698	243	44	(	(	PUNCT
ajssms-1698	243	45	credit	credit	NOUN
ajssms-1698	243	46	risk	risk	NOUN
ajssms-1698	243	47	)	)	PUNCT
ajssms-1698	243	48	.	.	PUNCT
ajssms-1698	244	1	the	the	DET
ajssms-1698	244	2	trend	trend	NOUN
ajssms-1698	244	3	analysis	analysis	NOUN
ajssms-1698	244	4	shows	show	VERB
ajssms-1698	244	5	that	that	SCONJ
ajssms-1698	244	6	the	the	DET
ajssms-1698	244	7	liquidity	liquidity	NOUN
ajssms-1698	244	8	of	of	ADP
ajssms-1698	244	9	banks	bank	NOUN
ajssms-1698	244	10	is	be	AUX
ajssms-1698	244	11	to	to	ADP
ajssms-1698	244	12	some	some	DET
ajssms-1698	244	13	extent	extent	NOUN
ajssms-1698	244	14	link	link	NOUN
ajssms-1698	244	15	to	to	ADP
ajssms-1698	244	16	the	the	DET
ajssms-1698	244	17	bank	bank	NOUN
ajssms-1698	244	18	financial	financial	ADJ
ajssms-1698	244	19	performance	performance	NOUN
ajssms-1698	244	20	.	.	PUNCT
ajssms-1698	245	1	this	this	PRON
ajssms-1698	245	2	means	mean	VERB
ajssms-1698	245	3	the	the	DET
ajssms-1698	245	4	amount	amount	NOUN
ajssms-1698	245	5	of	of	ADP
ajssms-1698	245	6	liquidity	liquidity	NOUN
ajssms-1698	245	7	held	hold	VERB
ajssms-1698	245	8	by	by	ADP
ajssms-1698	245	9	a	a	DET
ajssms-1698	245	10	bank	bank	NOUN
ajssms-1698	245	11	in	in	ADP
ajssms-1698	245	12	ghana	ghana	PROPN
ajssms-1698	245	13	will	will	AUX
ajssms-1698	245	14	necessarily	necessarily	ADV
ajssms-1698	245	15	influence	influence	VERB
ajssms-1698	245	16	its	its	PRON
ajssms-1698	245	17	financial	financial	ADJ
ajssms-1698	245	18	performance	performance	NOUN
ajssms-1698	245	19	.	.	PUNCT
ajssms-1698	246	1	this	this	PRON
ajssms-1698	246	2	is	be	AUX
ajssms-1698	246	3	consistent	consistent	ADJ
ajssms-1698	246	4	with	with	ADP
ajssms-1698	246	5	the	the	DET
ajssms-1698	246	6	overall	overall	ADJ
ajssms-1698	246	7	conclusion	conclusion	NOUN
ajssms-1698	246	8	of	of	ADP
ajssms-1698	246	9	malik	malik	PROPN
ajssms-1698	246	10	,	,	PUNCT
ajssms-1698	246	11	awais	awais	PROPN
ajssms-1698	246	12	,	,	PUNCT
ajssms-1698	246	13	and	and	CCONJ
ajssms-1698	246	14	khursheed	khursheed	NOUN
ajssms-1698	246	15	(	(	PUNCT
ajssms-1698	246	16	2016	2016	NUM
ajssms-1698	246	17	)	)	PUNCT
ajssms-1698	246	18	that	that	SCONJ
ajssms-1698	246	19	liquidity	liquidity	NOUN
ajssms-1698	246	20	ratios	ratio	NOUN
ajssms-1698	246	21	affect	affect	VERB
ajssms-1698	246	22	profitability	profitability	NOUN
ajssms-1698	246	23	ratios	ratio	NOUN
ajssms-1698	246	24	.	.	PUNCT
ajssms-1698	247	1	liquidity	liquidity	NOUN
ajssms-1698	247	2	risk	risk	NOUN
ajssms-1698	247	3	may	may	AUX
ajssms-1698	247	4	have	have	VERB
ajssms-1698	247	5	diverse	diverse	ADJ
ajssms-1698	247	6	effects	effect	NOUN
ajssms-1698	247	7	on	on	ADP
ajssms-1698	247	8	a	a	DET
ajssms-1698	247	9	bank	bank	NOUN
ajssms-1698	247	10	's	's	PART
ajssms-1698	247	11	earnings	earning	NOUN
ajssms-1698	247	12	and	and	CCONJ
ajssms-1698	247	13	capital	capital	NOUN
ajssms-1698	247	14	base	base	NOUN
ajssms-1698	247	15	depending	depend	VERB
ajssms-1698	247	16	on	on	ADP
ajssms-1698	247	17	how	how	SCONJ
ajssms-1698	247	18	it	it	PRON
ajssms-1698	247	19	is	be	AUX
ajssms-1698	247	20	managed	manage	VERB
ajssms-1698	247	21	.	.	PUNCT
ajssms-1698	248	1	lack	lack	NOUN
ajssms-1698	248	2	of	of	ADP
ajssms-1698	248	3	liquidity	liquidity	NOUN
ajssms-1698	248	4	or	or	CCONJ
ajssms-1698	248	5	improper	improper	ADJ
ajssms-1698	248	6	management	management	NOUN
ajssms-1698	248	7	of	of	ADP
ajssms-1698	248	8	it	it	PRON
ajssms-1698	248	9	can	can	AUX
ajssms-1698	248	10	collapse	collapse	VERB
ajssms-1698	248	11	an	an	DET
ajssms-1698	248	12	otherwise	otherwise	ADV
ajssms-1698	248	13	profitable	profitable	ADJ
ajssms-1698	248	14	business	business	NOUN
ajssms-1698	248	15	organisation	organisation	NOUN
ajssms-1698	248	16	.	.	PUNCT
ajssms-1698	249	1	the	the	DET
ajssms-1698	249	2	analysis	analysis	NOUN
ajssms-1698	249	3	further	further	ADJ
ajssms-1698	249	4	highlights	highlight	VERB
ajssms-1698	249	5	the	the	DET
ajssms-1698	249	6	importance	importance	NOUN
ajssms-1698	249	7	of	of	ADP
ajssms-1698	249	8	liquidity	liquidity	NOUN
ajssms-1698	249	9	to	to	ADP
ajssms-1698	249	10	banks	bank	NOUN
ajssms-1698	249	11	in	in	ADP
ajssms-1698	249	12	terms	term	NOUN
ajssms-1698	249	13	of	of	ADP
ajssms-1698	249	14	profitability	profitability	NOUN
ajssms-1698	249	15	and	and	CCONJ
ajssms-1698	249	16	survival	survival	NOUN
ajssms-1698	249	17	.	.	PUNCT
ajssms-1698	250	1	taking	take	VERB
ajssms-1698	250	2	the	the	DET
ajssms-1698	250	3	various	various	ADJ
ajssms-1698	250	4	determinants	determinant	NOUN
ajssms-1698	250	5	of	of	ADP
ajssms-1698	250	6	bank	bank	NOUN
ajssms-1698	250	7	liquidity	liquidity	NOUN
ajssms-1698	250	8	into	into	ADP
ajssms-1698	250	9	consideration	consideration	NOUN
ajssms-1698	250	10	,	,	PUNCT
ajssms-1698	250	11	and	and	CCONJ
ajssms-1698	250	12	how	how	SCONJ
ajssms-1698	250	13	liquidity	liquidity	NOUN
ajssms-1698	250	14	impacts	impact	VERB
ajssms-1698	250	15	bank	bank	NOUN
ajssms-1698	250	16	profitability	profitability	NOUN
ajssms-1698	250	17	,	,	PUNCT
ajssms-1698	250	18	efficient	efficient	ADJ
ajssms-1698	250	19	management	management	NOUN
ajssms-1698	250	20	of	of	ADP
ajssms-1698	250	21	it	it	PRON
ajssms-1698	250	22	would	would	AUX
ajssms-1698	250	23	not	not	PART
ajssms-1698	250	24	only	only	ADV
ajssms-1698	250	25	inure	inure	NOUN
ajssms-1698	250	26	to	to	ADP
ajssms-1698	250	27	the	the	DET
ajssms-1698	250	28	benefit	benefit	NOUN
ajssms-1698	250	29	of	of	ADP
ajssms-1698	250	30	banks	bank	NOUN
ajssms-1698	250	31	but	but	CCONJ
ajssms-1698	250	32	also	also	ADV
ajssms-1698	250	33	to	to	ADP
ajssms-1698	250	34	individuals	individual	NOUN
ajssms-1698	250	35	and	and	CCONJ
ajssms-1698	250	36	business	business	NOUN
ajssms-1698	250	37	entities	entity	NOUN
ajssms-1698	250	38	and	and	CCONJ
ajssms-1698	250	39	thus	thus	ADV
ajssms-1698	250	40	the	the	DET
ajssms-1698	250	41	whole	whole	ADJ
ajssms-1698	250	42	economy	economy	NOUN
ajssms-1698	250	43	.	.	PUNCT
ajssms-1698	251	1	it	it	PRON
ajssms-1698	251	2	is	be	AUX
ajssms-1698	251	3	further	far	ADV
ajssms-1698	251	4	recommended	recommend	VERB
ajssms-1698	251	5	that	that	SCONJ
ajssms-1698	251	6	bank	bank	NOUN
ajssms-1698	251	7	capitalization	capitalization	NOUN
ajssms-1698	251	8	ought	ought	AUX
ajssms-1698	251	9	to	to	PART
ajssms-1698	251	10	be	be	AUX
ajssms-1698	251	11	encouraged	encourage	VERB
ajssms-1698	251	12	with	with	ADP
ajssms-1698	251	13	the	the	DET
ajssms-1698	251	14	goal	goal	NOUN
ajssms-1698	251	15	that	that	PRON
ajssms-1698	251	16	bank	bank	NOUN
ajssms-1698	251	17	financial	financial	ADJ
ajssms-1698	251	18	performance	performance	NOUN
ajssms-1698	251	19	can	can	AUX
ajssms-1698	251	20	be	be	AUX
ajssms-1698	251	21	improved	improve	VERB
ajssms-1698	251	22	.	.	PUNCT
ajssms-1698	252	1	banks	bank	NOUN
ajssms-1698	252	2	should	should	AUX
ajssms-1698	252	3	endeavour	endeavour	VERB
ajssms-1698	252	4	to	to	PART
ajssms-1698	252	5	retain	retain	VERB
ajssms-1698	252	6	earnings	earning	NOUN
ajssms-1698	252	7	in	in	ADP
ajssms-1698	252	8	other	other	ADJ
ajssms-1698	252	9	to	to	PART
ajssms-1698	252	10	boost	boost	VERB
ajssms-1698	252	11	capital	capital	NOUN
ajssms-1698	252	12	as	as	SCONJ
ajssms-1698	252	13	opposed	oppose	VERB
ajssms-1698	252	14	to	to	ADP
ajssms-1698	252	15	paying	pay	VERB
ajssms-1698	252	16	exorbitant	exorbitant	ADJ
ajssms-1698	252	17	bonuses	bonus	NOUN
ajssms-1698	252	18	.	.	PUNCT
ajssms-1698	253	1	the	the	DET
ajssms-1698	253	2	well	well	ADV
ajssms-1698	253	3	-	-	PUNCT
ajssms-1698	253	4	capitalized	capitalize	VERB
ajssms-1698	253	5	banking	banking	NOUN
ajssms-1698	253	6	industry	industry	NOUN
ajssms-1698	253	7	will	will	AUX
ajssms-1698	253	8	guarantee	guarantee	VERB
ajssms-1698	253	9	financial	financial	ADJ
ajssms-1698	253	10	stability	stability	NOUN
ajssms-1698	253	11	and	and	CCONJ
ajssms-1698	253	12	make	make	VERB
ajssms-1698	253	13	the	the	DET
ajssms-1698	253	14	sector	sector	NOUN
ajssms-1698	253	15	more	more	ADV
ajssms-1698	253	16	robust	robust	ADJ
ajssms-1698	253	17	against	against	ADP
ajssms-1698	253	18	external	external	ADJ
ajssms-1698	253	19	shocks	shock	NOUN
ajssms-1698	253	20	.	.	PUNCT
ajssms-1698	254	1	efficient	efficient	ADJ
ajssms-1698	254	2	liquidity	liquidity	NOUN
ajssms-1698	254	3	management	management	NOUN
ajssms-1698	254	4	should	should	AUX
ajssms-1698	254	5	be	be	AUX
ajssms-1698	254	6	adopted	adopt	VERB
ajssms-1698	254	7	by	by	ADP
ajssms-1698	254	8	bank	bank	NOUN
ajssms-1698	254	9	managers	manager	NOUN
ajssms-1698	254	10	to	to	PART
ajssms-1698	254	11	ensure	ensure	VERB
ajssms-1698	254	12	that	that	SCONJ
ajssms-1698	254	13	banks	bank	NOUN
ajssms-1698	254	14	operate	operate	VERB
ajssms-1698	254	15	profitably	profitably	ADV
ajssms-1698	254	16	and	and	CCONJ
ajssms-1698	254	17	do	do	AUX
ajssms-1698	254	18	not	not	PART
ajssms-1698	254	19	become	become	VERB
ajssms-1698	254	20	insolvent	insolvent	ADJ
ajssms-1698	254	21	.	.	PUNCT
ajssms-1698	255	1	since	since	SCONJ
ajssms-1698	255	2	it	it	PRON
ajssms-1698	255	3	has	have	AUX
ajssms-1698	255	4	been	be	AUX
ajssms-1698	255	5	established	establish	VERB
ajssms-1698	255	6	empirically	empirically	ADV
ajssms-1698	255	7	that	that	SCONJ
ajssms-1698	255	8	high	high	ADJ
ajssms-1698	255	9	levels	level	NOUN
ajssms-1698	255	10	of	of	ADP
ajssms-1698	255	11	liquidity	liquidity	NOUN
ajssms-1698	255	12	will	will	AUX
ajssms-1698	255	13	guarantee	guarantee	VERB
ajssms-1698	255	14	better	well	ADJ
ajssms-1698	255	15	financial	financial	ADJ
ajssms-1698	255	16	performance	performance	NOUN
ajssms-1698	255	17	.	.	PUNCT
ajssms-1698	256	1	references	reference	NOUN
ajssms-1698	256	2	amer	amer	PROPN
ajssms-1698	256	3	,	,	PUNCT
ajssms-1698	256	4	d.	d.	PROPN
ajssms-1698	256	5	w.	w.	PROPN
ajssms-1698	256	6	(	(	PUNCT
ajssms-1698	256	7	2007	2007	NUM
ajssms-1698	256	8	)	)	PUNCT
ajssms-1698	256	9	.	.	PUNCT
ajssms-1698	257	1	financial	financial	ADJ
ajssms-1698	257	2	stability	stability	NOUN
ajssms-1698	257	3	,	,	PUNCT
ajssms-1698	257	4	economic	economic	ADJ
ajssms-1698	257	5	growth	growth	NOUN
ajssms-1698	257	6	,	,	PUNCT
ajssms-1698	257	7	and	and	CCONJ
ajssms-1698	257	8	the	the	DET
ajssms-1698	257	9	role	role	NOUN
ajssms-1698	257	10	of	of	ADP
ajssms-1698	257	11	law	law	NOUN
ajssms-1698	257	12	.	.	PUNCT
ajssms-1698	258	1	cambridge	cambridge	PROPN
ajssms-1698	258	2	:	:	PUNCT
ajssms-1698	258	3	cambridge	cambridge	PROPN
ajssms-1698	258	4	university	university	PROPN
ajssms-1698	258	5	press	press	NOUN
ajssms-1698	258	6	.	.	PUNCT
ajssms-1698	259	1	antwi	antwi	PROPN
ajssms-1698	259	2	-	-	PUNCT
ajssms-1698	259	3	asare	asare	PROPN
ajssms-1698	259	4	,	,	PUNCT
ajssms-1698	259	5	t.	t.	PROPN
ajssms-1698	259	6	o.	o.	PROPN
ajssms-1698	259	7	,	,	PUNCT
ajssms-1698	259	8	&	&	CCONJ
ajssms-1698	259	9	addison	addison	PROPN
ajssms-1698	259	10	,	,	PUNCT
ajssms-1698	259	11	e.	e.	PROPN
ajssms-1698	259	12	k.	k.	PROPN
ajssms-1698	259	13	y.	y.	PROPN
ajssms-1698	259	14	(	(	PUNCT
ajssms-1698	259	15	2000	2000	NUM
ajssms-1698	259	16	)	)	PUNCT
ajssms-1698	259	17	.	.	PUNCT
ajssms-1698	260	1	financial	financial	ADJ
ajssms-1698	260	2	sector	sector	NOUN
ajssms-1698	260	3	reforms	reform	NOUN
ajssms-1698	260	4	and	and	CCONJ
ajssms-1698	260	5	bank	bank	NOUN
ajssms-1698	260	6	performance	performance	NOUN
ajssms-1698	260	7	in	in	ADP
ajssms-1698	260	8	ghana	ghana	PROPN
ajssms-1698	260	9	.	.	PUNCT
ajssms-1698	261	1	london	london	PROPN
ajssms-1698	261	2	,	,	PUNCT
ajssms-1698	261	3	united	united	ADJ
ajssms-1698	261	4	kingdom	kingdom	PROPN
ajssms-1698	261	5	:	:	PUNCT
ajssms-1698	261	6	overseas	overseas	PROPN
ajssms-1698	261	7	development	development	PROPN
ajssms-1698	261	8	institute	institute	PROPN
ajssms-1698	261	9	.	.	PUNCT
ajssms-1698	262	1	bawumia	bawumia	PROPN
ajssms-1698	262	2	,	,	PUNCT
ajssms-1698	262	3	m.	m.	NOUN
ajssms-1698	262	4	,	,	PUNCT
ajssms-1698	262	5	owusu	owusu	PROPN
ajssms-1698	262	6	-	-	PROPN
ajssms-1698	262	7	danso	danso	PROPN
ajssms-1698	262	8	,	,	PUNCT
ajssms-1698	262	9	t.	t.	PROPN
ajssms-1698	262	10	,	,	PUNCT
ajssms-1698	262	11	&	&	CCONJ
ajssms-1698	262	12	mcintyre	mcintyre	PROPN
ajssms-1698	262	13	,	,	PUNCT
ajssms-1698	262	14	a.	a.	NOUN
ajssms-1698	262	15	(	(	PUNCT
ajssms-1698	262	16	2008	2008	NUM
ajssms-1698	262	17	)	)	PUNCT
ajssms-1698	262	18	.	.	PUNCT
ajssms-1698	263	1	imf	imf	PROPN
ajssms-1698	263	2	survey	survey	PROPN
ajssms-1698	263	3	magazine	magazine	PROPN
ajssms-1698	263	4	:	:	PUNCT
ajssms-1698	263	5	countries	country	NOUN
ajssms-1698	263	6	&	&	CCONJ
ajssms-1698	263	7	regions	region	NOUN
ajssms-1698	263	8	,	,	PUNCT
ajssms-1698	263	9	ghana	ghana	PROPN
ajssms-1698	263	10	's	's	PART
ajssms-1698	263	11	reforms	reform	NOUN
ajssms-1698	263	12	transform	transform	VERB
ajssms-1698	263	13	its	its	PRON
ajssms-1698	263	14	financial	financial	ADJ
ajssms-1698	263	15	sector	sector	NOUN
ajssms-1698	263	16	.	.	PUNCT
ajssms-1698	264	1	retrieved	retrieve	VERB
ajssms-1698	264	2	from	from	ADP
ajssms-1698	264	3	:	:	PUNCT
ajssms-1698	264	4	http://www.imf.org/external/pubs/ft/.	http://www.imf.org/external/pubs/ft/.	PROPN
ajssms-1698	264	5	bhattacharya	bhattacharya	PROPN
ajssms-1698	264	6	,	,	PUNCT
ajssms-1698	264	7	h.	h.	PROPN
ajssms-1698	264	8	(	(	PUNCT
ajssms-1698	264	9	2008	2008	NUM
ajssms-1698	264	10	)	)	PUNCT
ajssms-1698	264	11	.	.	PUNCT
ajssms-1698	265	1	working	work	VERB
ajssms-1698	265	2	capital	capital	NOUN
ajssms-1698	265	3	management	management	NOUN
ajssms-1698	265	4	(	(	PUNCT
ajssms-1698	265	5	2nd	2nd	ADJ
ajssms-1698	265	6	ed	ed	NOUN
ajssms-1698	265	7	.	.	PUNCT
ajssms-1698	265	8	)	)	PUNCT
ajssms-1698	265	9	.	.	PUNCT
ajssms-1698	266	1	new	new	PROPN
ajssms-1698	266	2	delhi	delhi	PROPN
ajssms-1698	266	3	,	,	PUNCT
ajssms-1698	266	4	india	india	PROPN
ajssms-1698	266	5	:	:	PUNCT
ajssms-1698	266	6	phi	phi	NOUN
ajssms-1698	266	7	learning	learn	VERB
ajssms-1698	266	8	private	private	PROPN
ajssms-1698	266	9	ltd	ltd	PROPN
ajssms-1698	266	10	.	.	PROPN
ajssms-1698	266	11	board	board	PROPN
ajssms-1698	266	12	of	of	ADP
ajssms-1698	266	13	governors	governor	NOUN
ajssms-1698	266	14	of	of	ADP
ajssms-1698	266	15	the	the	DET
ajssms-1698	266	16	federal	federal	PROPN
ajssms-1698	266	17	reserve	reserve	PROPN
ajssms-1698	266	18	system	system	NOUN
ajssms-1698	266	19	.	.	PUNCT
ajssms-1698	267	1	(	(	PUNCT
ajssms-1698	267	2	2014	2014	NUM
ajssms-1698	267	3	)	)	PUNCT
ajssms-1698	267	4	.	.	PUNCT
ajssms-1698	268	1	what	what	PRON
ajssms-1698	268	2	is	be	AUX
ajssms-1698	268	3	the	the	DET
ajssms-1698	268	4	difference	difference	NOUN
ajssms-1698	268	5	between	between	ADP
ajssms-1698	268	6	a	a	DET
ajssms-1698	268	7	bank	bank	NOUN
ajssms-1698	268	8	’s	’s	PART
ajssms-1698	268	9	liquidity	liquidity	NOUN
ajssms-1698	268	10	and	and	CCONJ
ajssms-1698	268	11	its	its	PRON
ajssms-1698	268	12	capital	capital	NOUN
ajssms-1698	268	13	?	?	PUNCT
ajssms-1698	269	1	retrieved	retrieve	VERB
ajssms-1698	269	2	from	from	ADP
ajssms-1698	269	3	:	:	PUNCT
ajssms-1698	269	4	http://www.federalreserve.gov/faqs/cat_21427.htm	http://www.federalreserve.gov/faqs/cat_21427.htm	PROPN
ajssms-1698	269	5	.	.	PUNCT
ajssms-1698	270	1	certified	certified	ADJ
ajssms-1698	270	2	management	management	NOUN
ajssms-1698	270	3	accountant	accountant	NOUN
ajssms-1698	270	4	(	(	PUNCT
ajssms-1698	270	5	cma	cma	NOUN
ajssms-1698	270	6	)	)	PUNCT
ajssms-1698	270	7	australia	australia	PROPN
ajssms-1698	270	8	.	.	PUNCT
ajssms-1698	271	1	(	(	PUNCT
ajssms-1698	271	2	2013	2013	NUM
ajssms-1698	271	3	)	)	PUNCT
ajssms-1698	271	4	.	.	PUNCT
ajssms-1698	272	1	ratio	ratio	NOUN
ajssms-1698	272	2	analysis	analysis	NOUN
ajssms-1698	272	3	techniques	technique	NOUN
ajssms-1698	272	4	.	.	PUNCT
ajssms-1698	273	1	retrieved	retrieve	VERB
ajssms-1698	273	2	from	from	ADP
ajssms-1698	273	3	:	:	PUNCT
ajssms-1698	273	4	https://www.cmaweblive.org/.	https://www.cmaweblive.org/.	PROPN
ajssms-1698	273	5	cooper	cooper	PROPN
ajssms-1698	273	6	,	,	PUNCT
ajssms-1698	273	7	d.	d.	PROPN
ajssms-1698	273	8	r.	r.	PROPN
ajssms-1698	273	9	,	,	PUNCT
ajssms-1698	273	10	&	&	CCONJ
ajssms-1698	273	11	schindler	schindler	PROPN
ajssms-1698	273	12	,	,	PUNCT
ajssms-1698	273	13	p.	p.	PROPN
ajssms-1698	273	14	s.	s.	PROPN
ajssms-1698	273	15	(	(	PUNCT
ajssms-1698	273	16	2001	2001	NUM
ajssms-1698	273	17	)	)	PUNCT
ajssms-1698	273	18	.	.	PUNCT
ajssms-1698	274	1	business	business	NOUN
ajssms-1698	274	2	research	research	NOUN
ajssms-1698	274	3	methods	method	NOUN
ajssms-1698	274	4	.	.	PUNCT
ajssms-1698	275	1	boston	boston	PROPN
ajssms-1698	275	2	irwin	irwin	PROPN
ajssms-1698	275	3	:	:	PUNCT
ajssms-1698	275	4	mcgraw	mcgraw	PROPN
ajssms-1698	275	5	-	-	PUNCT
ajssms-1698	275	6	hill	hill	PROPN
ajssms-1698	275	7	.	.	PUNCT
ajssms-1698	276	1	golin	golin	PROPN
ajssms-1698	276	2	,	,	PUNCT
ajssms-1698	276	3	j.	j.	PROPN
ajssms-1698	276	4	(	(	PUNCT
ajssms-1698	276	5	2001	2001	NUM
ajssms-1698	276	6	)	)	PUNCT
ajssms-1698	276	7	.	.	PUNCT
ajssms-1698	277	1	the	the	DET
ajssms-1698	277	2	bank	bank	NOUN
ajssms-1698	277	3	credit	credit	NOUN
ajssms-1698	277	4	analysis	analysis	NOUN
ajssms-1698	277	5	handbook	handbook	NOUN
ajssms-1698	277	6	:	:	PUNCT
ajssms-1698	277	7	a	a	DET
ajssms-1698	277	8	guide	guide	NOUN
ajssms-1698	277	9	for	for	ADP
ajssms-1698	277	10	analysts	analyst	NOUN
ajssms-1698	277	11	,	,	PUNCT
ajssms-1698	277	12	bankers	banker	NOUN
ajssms-1698	277	13	and	and	CCONJ
ajssms-1698	277	14	investors	investor	NOUN
ajssms-1698	277	15	.	.	PUNCT
ajssms-1698	278	1	boston	boston	PROPN
ajssms-1698	278	2	:	:	PUNCT
ajssms-1698	278	3	john	john	PROPN
ajssms-1698	278	4	wiley	wiley	PROPN
ajssms-1698	278	5	&	&	CCONJ
ajssms-1698	278	6	sons	sons	PROPN
ajssms-1698	278	7	(	(	PUNCT
ajssms-1698	278	8	asia	asia	PROPN
ajssms-1698	278	9	)	)	PUNCT
ajssms-1698	278	10	pre	pre	X
ajssms-1698	278	11	ltd	ltd	PROPN
ajssms-1698	278	12	.	.	PROPN
ajssms-1698	278	13	gomez	gomez	PROPN
ajssms-1698	278	14	,	,	PUNCT
ajssms-1698	278	15	c.	c.	PROPN
ajssms-1698	278	16	(	(	PUNCT
ajssms-1698	278	17	2008	2008	NUM
ajssms-1698	278	18	)	)	PUNCT
ajssms-1698	278	19	.	.	PUNCT
ajssms-1698	279	1	financial	financial	ADJ
ajssms-1698	279	2	markets	market	NOUN
ajssms-1698	279	3	,	,	PUNCT
ajssms-1698	279	4	institutions	institution	NOUN
ajssms-1698	279	5	and	and	CCONJ
ajssms-1698	279	6	services	service	NOUN
ajssms-1698	279	7	.	.	PUNCT
ajssms-1698	280	1	new	new	ADJ
ajssms-1698	280	2	delhi	delhi	PROPN
ajssms-1698	280	3	,	,	PUNCT
ajssms-1698	280	4	india	india	PROPN
ajssms-1698	280	5	:	:	PUNCT
ajssms-1698	280	6	prentice	prentice	NOUN
ajssms-1698	280	7	-	-	PUNCT
ajssms-1698	280	8	hall	hall	NOUN
ajssms-1698	280	9	.	.	PUNCT
ajssms-1698	281	1	haron	haron	PROPN
ajssms-1698	281	2	,	,	PUNCT
ajssms-1698	281	3	s.	s.	PROPN
ajssms-1698	281	4	(	(	PUNCT
ajssms-1698	281	5	2004	2004	NUM
ajssms-1698	281	6	)	)	PUNCT
ajssms-1698	281	7	.	.	PUNCT
ajssms-1698	282	1	determinants	determinant	NOUN
ajssms-1698	282	2	of	of	ADP
ajssms-1698	282	3	islamic	islamic	PROPN
ajssms-1698	282	4	bank	bank	PROPN
ajssms-1698	282	5	profitability	profitability	NOUN
ajssms-1698	282	6	.	.	PUNCT
ajssms-1698	283	1	the	the	DET
ajssms-1698	283	2	global	global	ADJ
ajssms-1698	283	3	journal	journal	PROPN
ajssms-1698	283	4	of	of	ADP
ajssms-1698	283	5	finance	finance	NOUN
ajssms-1698	283	6	and	and	CCONJ
ajssms-1698	283	7	economics	economic	NOUN
ajssms-1698	283	8	,	,	PUNCT
ajssms-1698	283	9	1(1	1(1	NUM
ajssms-1698	283	10	)	)	PUNCT
ajssms-1698	283	11	,	,	PUNCT
ajssms-1698	283	12	11	11	NUM
ajssms-1698	283	13	-	-	SYM
ajssms-1698	283	14	33	33	NUM
ajssms-1698	283	15	.	.	PUNCT
ajssms-1698	284	1	hassan	hassan	PROPN
ajssms-1698	284	2	,	,	PUNCT
ajssms-1698	284	3	k.	k.	PROPN
ajssms-1698	284	4	,	,	PUNCT
ajssms-1698	284	5	&	&	CCONJ
ajssms-1698	284	6	bashir	bashir	PROPN
ajssms-1698	284	7	,	,	PUNCT
ajssms-1698	284	8	m.	m.	NOUN
ajssms-1698	284	9	(	(	PUNCT
ajssms-1698	284	10	2003	2003	NUM
ajssms-1698	284	11	)	)	PUNCT
ajssms-1698	284	12	.	.	PUNCT
ajssms-1698	285	1	determinants	determinant	NOUN
ajssms-1698	285	2	of	of	ADP
ajssms-1698	285	3	islamic	islamic	ADJ
ajssms-1698	285	4	banking	banking	NOUN
ajssms-1698	285	5	profitability	profitability	NOUN
ajssms-1698	285	6	.	.	PUNCT
ajssms-1698	286	1	retrieved	retrieve	VERB
ajssms-1698	286	2	from	from	ADP
ajssms-1698	286	3	:	:	PUNCT
ajssms-1698	286	4	http://www.finance.nsysu.edu.tw/sfm	http://www.finance.nsysu.edu.tw/sfm	PROPN
ajssms-1698	286	5	.	.	PUNCT
ajssms-1698	287	1	ibe	ibe	PROPN
ajssms-1698	287	2	,	,	PUNCT
ajssms-1698	287	3	s.	s.	PROPN
ajssms-1698	287	4	o.	o.	PROPN
ajssms-1698	287	5	(	(	PUNCT
ajssms-1698	287	6	2013	2013	NUM
ajssms-1698	287	7	)	)	PUNCT
ajssms-1698	287	8	.	.	PUNCT
ajssms-1698	288	1	the	the	DET
ajssms-1698	288	2	impact	impact	NOUN
ajssms-1698	288	3	of	of	ADP
ajssms-1698	288	4	liquidity	liquidity	NOUN
ajssms-1698	288	5	management	management	NOUN
ajssms-1698	288	6	on	on	ADP
ajssms-1698	288	7	the	the	DET
ajssms-1698	288	8	profitability	profitability	NOUN
ajssms-1698	288	9	of	of	ADP
ajssms-1698	288	10	banks	bank	NOUN
ajssms-1698	288	11	in	in	ADP
ajssms-1698	288	12	nigeria	nigeria	PROPN
ajssms-1698	288	13	.	.	PUNCT
ajssms-1698	289	1	journal	journal	PROPN
ajssms-1698	289	2	of	of	ADP
ajssms-1698	289	3	finance	finance	NOUN
ajssms-1698	289	4	and	and	CCONJ
ajssms-1698	289	5	bank	bank	NOUN
ajssms-1698	289	6	management	management	NOUN
ajssms-1698	289	7	,	,	PUNCT
ajssms-1698	289	8	1(1	1(1	NUM
ajssms-1698	289	9	)	)	PUNCT
ajssms-1698	289	10	,	,	PUNCT
ajssms-1698	289	11	37	37	NUM
ajssms-1698	289	12	-	-	SYM
ajssms-1698	289	13	48	48	NUM
ajssms-1698	289	14	.	.	PUNCT
ajssms-1698	290	1	jermakowicz	jermakowicz	PROPN
ajssms-1698	290	2	,	,	PUNCT
ajssms-1698	290	3	e.	e.	PROPN
ajssms-1698	290	4	k.	k.	PROPN
ajssms-1698	290	5	,	,	PUNCT
ajssms-1698	290	6	&	&	CCONJ
ajssms-1698	290	7	gornik	gornik	PROPN
ajssms-1698	290	8	-	-	PUNCT
ajssms-1698	290	9	tomaszewski	tomaszewski	ADJ
ajssms-1698	290	10	,	,	PUNCT
ajssms-1698	290	11	s.	s.	PROPN
ajssms-1698	290	12	(	(	PUNCT
ajssms-1698	290	13	2006	2006	NUM
ajssms-1698	290	14	)	)	PUNCT
ajssms-1698	290	15	.	.	PUNCT
ajssms-1698	291	1	implementing	implement	VERB
ajssms-1698	291	2	ifrs	ifrs	PROPN
ajssms-1698	291	3	from	from	ADP
ajssms-1698	291	4	the	the	DET
ajssms-1698	291	5	perspective	perspective	NOUN
ajssms-1698	291	6	of	of	ADP
ajssms-1698	291	7	eu	eu	PROPN
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ajssms-1698	291	9	traded	trade	VERB
ajssms-1698	291	10	companies	company	NOUN
ajssms-1698	291	11	.	.	PUNCT
ajssms-1698	292	1	journal	journal	PROPN
ajssms-1698	292	2	of	of	ADP
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ajssms-1698	292	5	,	,	PUNCT
ajssms-1698	292	6	auditing	auditing	NOUN
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ajssms-1698	292	8	taxation	taxation	NOUN
ajssms-1698	292	9	,	,	PUNCT
ajssms-1698	292	10	15(2	15(2	NUM
ajssms-1698	292	11	)	)	PUNCT
ajssms-1698	292	12	,	,	PUNCT
ajssms-1698	292	13	170-196.available	170-196.available	NUM
ajssms-1698	292	14	at	at	ADP
ajssms-1698	292	15	:	:	PUNCT
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ajssms-1698	292	17	.	.	PUNCT
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ajssms-1698	292	19	,	,	PUNCT
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ajssms-1698	292	24	s.	s.	PROPN
ajssms-1698	292	25	,	,	PUNCT
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ajssms-1698	292	28	,	,	PUNCT
ajssms-1698	292	29	e.	e.	PROPN
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ajssms-1698	292	31	(	(	PUNCT
ajssms-1698	292	32	2013	2013	NUM
ajssms-1698	292	33	)	)	PUNCT
ajssms-1698	292	34	.	.	PUNCT
ajssms-1698	293	1	the	the	DET
ajssms-1698	293	2	relationship	relationship	NOUN
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ajssms-1698	293	4	liquidity	liquidity	NOUN
ajssms-1698	293	5	and	and	CCONJ
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ajssms-1698	293	7	of	of	ADP
ajssms-1698	293	8	listed	list	VERB
ajssms-1698	293	9	banks	bank	NOUN
ajssms-1698	293	10	in	in	ADP
ajssms-1698	293	11	ghana	ghana	PROPN
ajssms-1698	293	12	.	.	PUNCT
ajssms-1698	294	1	retrieved	retrieve	VERB
ajssms-1698	294	2	from	from	ADP
ajssms-1698	294	3	:	:	PUNCT
ajssms-1698	294	4	http://www.ijbssnet.com/journals/.	http://www.ijbssnet.com/journals/.	PROPN
ajssms-1698	294	5	[	[	X
ajssms-1698	294	6	accessed	access	VERB
ajssms-1698	294	7	september	september	PROPN
ajssms-1698	294	8	12	12	NUM
ajssms-1698	294	9	,	,	PUNCT
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ajssms-1698	294	12	.	.	PUNCT
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ajssms-1698	295	2	,	,	PUNCT
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ajssms-1698	295	4	(	(	PUNCT
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ajssms-1698	295	6	)	)	PUNCT
ajssms-1698	295	7	.	.	PUNCT
ajssms-1698	296	1	liquidity	liquidity	NOUN
ajssms-1698	296	2	risk	risk	NOUN
ajssms-1698	296	3	measurement	measurement	NOUN
ajssms-1698	296	4	and	and	CCONJ
ajssms-1698	296	5	management	management	NOUN
ajssms-1698	296	6	–	–	PUNCT
ajssms-1698	296	7	basel	basel	PROPN
ajssms-1698	296	8	iii	iii	PROPN
ajssms-1698	296	9	and	and	CCONJ
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ajssms-1698	296	11	.	.	PUNCT
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ajssms-1698	297	2	:	:	PUNCT
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ajssms-1698	297	4	corporation	corporation	PROPN
ajssms-1698	297	5	.	.	PUNCT
ajssms-1698	298	1	http://www.imf.org/external/pubs/ft/	http://www.imf.org/external/pubs/ft/	PROPN
ajssms-1698	298	2	http://www.federalreserve.gov/faqs/cat_21427.htm	http://www.federalreserve.gov/faqs/cat_21427.htm	PROPN
ajssms-1698	298	3	http://www.cmaweblive.org/	http://www.cmaweblive.org/	NOUN
ajssms-1698	299	1	http://www.finance.nsysu.edu.tw/sfm	http://www.finance.nsysu.edu.tw/sfm	PROPN
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ajssms-1698	299	3	asian	asian	ADJ
ajssms-1698	299	4	journal	journal	NOUN
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ajssms-1698	299	6	social	social	ADJ
ajssms-1698	299	7	sciences	sciences	PROPN
ajssms-1698	299	8	and	and	CCONJ
ajssms-1698	299	9	management	management	NOUN
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ajssms-1698	299	11	,	,	PUNCT
ajssms-1698	299	12	2020	2020	NUM
ajssms-1698	299	13	,	,	PUNCT
ajssms-1698	299	14	7(2	7(2	NUM
ajssms-1698	299	15	):	):	PUNCT
ajssms-1698	299	16	135	135	NUM
ajssms-1698	299	17	-	-	SYM
ajssms-1698	299	18	142	142	NUM
ajssms-1698	299	19	142	142	NUM
ajssms-1698	299	20	©	©	PROPN
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ajssms-1698	299	22	by	by	ADP
ajssms-1698	299	23	the	the	DET
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ajssms-1698	299	27	asian	asian	ADJ
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ajssms-1698	299	29	journal	journal	PROPN
ajssms-1698	299	30	publishing	publishing	PROPN
ajssms-1698	299	31	group	group	PROPN
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ajssms-1698	299	33	,	,	PUNCT
ajssms-1698	299	34	m.	m.	PROPN
ajssms-1698	299	35	s.	s.	PROPN
ajssms-1698	299	36	,	,	PUNCT
ajssms-1698	299	37	awais	awais	PROPN
ajssms-1698	299	38	,	,	PUNCT
ajssms-1698	299	39	m.	m.	NOUN
ajssms-1698	299	40	,	,	PUNCT
ajssms-1698	299	41	&	&	CCONJ
ajssms-1698	299	42	khursheed	khursheed	PROPN
ajssms-1698	299	43	,	,	PUNCT
ajssms-1698	299	44	a.	a.	NOUN
ajssms-1698	299	45	(	(	PUNCT
ajssms-1698	299	46	2016	2016	NUM
ajssms-1698	299	47	)	)	PUNCT
ajssms-1698	299	48	.	.	PUNCT
ajssms-1698	300	1	impact	impact	NOUN
ajssms-1698	300	2	of	of	ADP
ajssms-1698	300	3	liquidity	liquidity	NOUN
ajssms-1698	300	4	on	on	ADP
ajssms-1698	300	5	profitability	profitability	NOUN
ajssms-1698	300	6	:	:	PUNCT
ajssms-1698	300	7	a	a	DET
ajssms-1698	300	8	comprehensive	comprehensive	ADJ
ajssms-1698	300	9	case	case	NOUN
ajssms-1698	300	10	of	of	ADP
ajssms-1698	300	11	pakistan	pakistan	PROPN
ajssms-1698	300	12	’s	’s	PART
ajssms-1698	300	13	private	private	ADJ
ajssms-1698	300	14	banking	banking	NOUN
ajssms-1698	300	15	sector	sector	NOUN
ajssms-1698	300	16	.	.	PUNCT
ajssms-1698	301	1	international	international	ADJ
ajssms-1698	301	2	journal	journal	PROPN
ajssms-1698	301	3	of	of	ADP
ajssms-1698	301	4	economics	economic	NOUN
ajssms-1698	301	5	and	and	CCONJ
ajssms-1698	301	6	finance	finance	NOUN
ajssms-1698	301	7	,	,	PUNCT
ajssms-1698	301	8	8(3	8(3	NUM
ajssms-1698	301	9	)	)	PUNCT
ajssms-1698	301	10	,	,	PUNCT
ajssms-1698	301	11	69.available	69.available	NUM
ajssms-1698	301	12	at	at	ADP
ajssms-1698	301	13	:	:	PUNCT
ajssms-1698	301	14	https://doi.org/10.5539/ijef.v8n3p69	https://doi.org/10.5539/ijef.v8n3p69	PROPN
ajssms-1698	301	15	.	.	PUNCT
ajssms-1698	301	16	moulton	moulton	PROPN
ajssms-1698	301	17	,	,	PUNCT
ajssms-1698	301	18	h.	h.	PROPN
ajssms-1698	301	19	g.	g.	PROPN
ajssms-1698	301	20	(	(	PUNCT
ajssms-1698	301	21	1918	1918	NUM
ajssms-1698	301	22	)	)	PUNCT
ajssms-1698	301	23	.	.	PUNCT
ajssms-1698	302	1	commercial	commercial	ADJ
ajssms-1698	302	2	banking	banking	NOUN
ajssms-1698	302	3	and	and	CCONJ
ajssms-1698	302	4	capital	capital	NOUN
ajssms-1698	302	5	formation	formation	NOUN
ajssms-1698	302	6	.	.	PUNCT
ajssms-1698	303	1	the	the	DET
ajssms-1698	303	2	journal	journal	NOUN
ajssms-1698	303	3	of	of	ADP
ajssms-1698	303	4	political	political	ADJ
ajssms-1698	303	5	economy	economy	NOUN
ajssms-1698	303	6	,	,	PUNCT
ajssms-1698	303	7	26(7	26(7	NOUN
ajssms-1698	303	8	)	)	PUNCT
ajssms-1698	303	9	,	,	PUNCT
ajssms-1698	303	10	32	32	NUM
ajssms-1698	303	11	-	-	SYM
ajssms-1698	303	12	38	38	NUM
ajssms-1698	303	13	.	.	PUNCT
ajssms-1698	304	1	naceur	naceur	PROPN
ajssms-1698	304	2	,	,	PUNCT
ajssms-1698	304	3	s.	s.	PROPN
ajssms-1698	304	4	b.	b.	PROPN
ajssms-1698	304	5	(	(	PUNCT
ajssms-1698	304	6	2003	2003	NUM
ajssms-1698	304	7	)	)	PUNCT
ajssms-1698	304	8	.	.	PUNCT
ajssms-1698	305	1	the	the	DET
ajssms-1698	305	2	determinants	determinant	NOUN
ajssms-1698	305	3	of	of	ADP
ajssms-1698	305	4	the	the	DET
ajssms-1698	305	5	tunisian	tunisian	ADJ
ajssms-1698	305	6	banking	banking	NOUN
ajssms-1698	305	7	industry	industry	NOUN
ajssms-1698	305	8	profitability	profitability	NOUN
ajssms-1698	305	9	:	:	PUNCT
ajssms-1698	305	10	panel	panel	NOUN
ajssms-1698	305	11	evidence	evidence	NOUN
ajssms-1698	305	12	.	.	PUNCT
ajssms-1698	306	1	retrieved	retrieve	VERB
ajssms-1698	306	2	from	from	ADP
ajssms-1698	306	3	:	:	PUNCT
ajssms-1698	306	4	http://www.mafhoum.com/press6/174e11.pdf	http://www.mafhoum.com/press6/174e11.pdf	PROPN
ajssms-1698	306	5	.	.	PUNCT
ajssms-1698	307	1	neag	neag	PROPN
ajssms-1698	307	2	,	,	PUNCT
ajssms-1698	307	3	r.	r.	PROPN
ajssms-1698	307	4	(	(	PUNCT
ajssms-1698	307	5	2014	2014	NUM
ajssms-1698	307	6	)	)	PUNCT
ajssms-1698	307	7	.	.	PUNCT
ajssms-1698	308	1	the	the	DET
ajssms-1698	308	2	effects	effect	NOUN
ajssms-1698	308	3	of	of	ADP
ajssms-1698	308	4	ifrs	ifrs	PROPN
ajssms-1698	308	5	on	on	ADP
ajssms-1698	308	6	net	net	ADJ
ajssms-1698	308	7	income	income	NOUN
ajssms-1698	308	8	and	and	CCONJ
ajssms-1698	308	9	equity	equity	NOUN
ajssms-1698	308	10	:	:	PUNCT
ajssms-1698	308	11	evidence	evidence	NOUN
ajssms-1698	308	12	from	from	ADP
ajssms-1698	308	13	romanian	romanian	ADJ
ajssms-1698	308	14	listed	list	VERB
ajssms-1698	308	15	companies	company	NOUN
ajssms-1698	308	16	.	.	PUNCT
ajssms-1698	309	1	procedia	procedia	ADJ
ajssms-1698	309	2	economics	economic	NOUN
ajssms-1698	309	3	and	and	CCONJ
ajssms-1698	309	4	finance	finance	NOUN
ajssms-1698	309	5	,	,	PUNCT
ajssms-1698	309	6	15	15	NUM
ajssms-1698	309	7	,	,	PUNCT
ajssms-1698	309	8	1787-1790.available	1787-1790.available	NUM
ajssms-1698	309	9	at	at	ADP
ajssms-1698	309	10	:	:	PUNCT
ajssms-1698	309	11	https://doi.org/10.1016/s2212-5671(14)00860-0	https://doi.org/10.1016/s2212-5671(14)00860-0	PROPN
ajssms-1698	309	12	.	.	PUNCT
ajssms-1698	310	1	olagunju	olagunju	PROPN
ajssms-1698	310	2	,	,	PUNCT
ajssms-1698	310	3	a.	a.	PROPN
ajssms-1698	310	4	,	,	PUNCT
ajssms-1698	310	5	adeyanju	adeyanju	PROPN
ajssms-1698	310	6	,	,	PUNCT
ajssms-1698	310	7	o.	o.	PROPN
ajssms-1698	310	8	d.	d.	PROPN
ajssms-1698	310	9	,	,	PUNCT
ajssms-1698	310	10	&	&	CCONJ
ajssms-1698	310	11	olabode	olabode	PROPN
ajssms-1698	310	12	,	,	PUNCT
ajssms-1698	310	13	o.	o.	PROPN
ajssms-1698	310	14	s.	s.	PROPN
ajssms-1698	310	15	(	(	PUNCT
ajssms-1698	310	16	2011	2011	NUM
ajssms-1698	310	17	)	)	PUNCT
ajssms-1698	310	18	.	.	PUNCT
ajssms-1698	311	1	liquidity	liquidity	NOUN
ajssms-1698	311	2	management	management	NOUN
ajssms-1698	311	3	and	and	CCONJ
ajssms-1698	311	4	commercial	commercial	ADJ
ajssms-1698	311	5	banks	bank	NOUN
ajssms-1698	311	6	’	'	PUNCT
ajssms-1698	311	7	profitability	profitability	NOUN
ajssms-1698	311	8	in	in	ADP
ajssms-1698	311	9	nigeria	nigeria	PROPN
ajssms-1698	311	10	.	.	PUNCT
ajssms-1698	312	1	research	research	NOUN
ajssms-1698	312	2	journal	journal	PROPN
ajssms-1698	312	3	of	of	ADP
ajssms-1698	312	4	finance	finance	NOUN
ajssms-1698	312	5	and	and	CCONJ
ajssms-1698	312	6	accounting	accounting	NOUN
ajssms-1698	312	7	,	,	PUNCT
ajssms-1698	312	8	2(7/8	2(7/8	NUM
ajssms-1698	312	9	)	)	PUNCT
ajssms-1698	312	10	,	,	PUNCT
ajssms-1698	312	11	24	24	NUM
ajssms-1698	312	12	-	-	SYM
ajssms-1698	312	13	39	39	NUM
ajssms-1698	312	14	.	.	PUNCT
ajssms-1698	313	1	palinkas	palinkas	PROPN
ajssms-1698	313	2	,	,	PUNCT
ajssms-1698	313	3	l.	l.	PROPN
ajssms-1698	313	4	a.	a.	PROPN
ajssms-1698	313	5	,	,	PUNCT
ajssms-1698	313	6	horwitz	horwitz	PROPN
ajssms-1698	313	7	,	,	PUNCT
ajssms-1698	313	8	s.	s.	PROPN
ajssms-1698	313	9	m.	m.	PROPN
ajssms-1698	313	10	,	,	PUNCT
ajssms-1698	313	11	green	green	NOUN
ajssms-1698	313	12	,	,	PUNCT
ajssms-1698	313	13	c.	c.	PROPN
ajssms-1698	313	14	a.	a.	PROPN
ajssms-1698	313	15	,	,	PUNCT
ajssms-1698	313	16	wisdom	wisdom	NOUN
ajssms-1698	313	17	,	,	PUNCT
ajssms-1698	313	18	j.	j.	PROPN
ajssms-1698	313	19	p.	p.	PROPN
ajssms-1698	313	20	,	,	PUNCT
ajssms-1698	313	21	duan	duan	PROPN
ajssms-1698	313	22	,	,	PUNCT
ajssms-1698	313	23	n.	n.	PROPN
ajssms-1698	313	24	,	,	PUNCT
ajssms-1698	313	25	&	&	CCONJ
ajssms-1698	313	26	hoagwood	hoagwood	PROPN
ajssms-1698	313	27	,	,	PUNCT
ajssms-1698	313	28	k.	k.	PROPN
ajssms-1698	314	1	(	(	PUNCT
ajssms-1698	314	2	2013	2013	NUM
ajssms-1698	314	3	)	)	PUNCT
ajssms-1698	314	4	.	.	PUNCT
ajssms-1698	315	1	purposeful	purposeful	ADJ
ajssms-1698	315	2	sampling	sampling	NOUN
ajssms-1698	315	3	for	for	ADP
ajssms-1698	315	4	qualitative	qualitative	ADJ
ajssms-1698	315	5	data	datum	NOUN
ajssms-1698	315	6	collection	collection	NOUN
ajssms-1698	315	7	and	and	CCONJ
ajssms-1698	315	8	analysis	analysis	NOUN
ajssms-1698	315	9	in	in	ADP
ajssms-1698	315	10	mixed	mixed	ADJ
ajssms-1698	315	11	method	method	NOUN
ajssms-1698	315	12	implementation	implementation	NOUN
ajssms-1698	315	13	research	research	NOUN
ajssms-1698	315	14	.	.	PUNCT
ajssms-1698	316	1	new	new	PROPN
ajssms-1698	316	2	york	york	PROPN
ajssms-1698	316	3	:	:	PUNCT
ajssms-1698	316	4	springer	springer	NOUN
ajssms-1698	316	5	.	.	PUNCT
ajssms-1698	317	1	pwc	pwc	PROPN
ajssms-1698	317	2	.	.	PUNCT
ajssms-1698	318	1	(	(	PUNCT
ajssms-1698	318	2	2008	2008	NUM
ajssms-1698	318	3	)	)	PUNCT
ajssms-1698	318	4	.	.	PUNCT
ajssms-1698	319	1	2008	2008	NUM
ajssms-1698	319	2	ghana	ghana	PROPN
ajssms-1698	319	3	banking	banking	NOUN
ajssms-1698	319	4	survey	survey	NOUN
ajssms-1698	319	5	.	.	PUNCT
ajssms-1698	320	1	accra	accra	PROPN
ajssms-1698	320	2	,	,	PUNCT
ajssms-1698	320	3	ghana	ghana	PROPN
ajssms-1698	320	4	:	:	PUNCT
ajssms-1698	320	5	pwc	pwc	PROPN
ajssms-1698	320	6	.	.	PUNCT
ajssms-1698	320	7	pwc	pwc	PROPN
ajssms-1698	320	8	.	.	PUNCT
ajssms-1698	321	1	(	(	PUNCT
ajssms-1698	321	2	2014	2014	NUM
ajssms-1698	321	3	)	)	PUNCT
ajssms-1698	321	4	.	.	PUNCT
ajssms-1698	322	1	2014	2014	NUM
ajssms-1698	322	2	ghana	ghana	PROPN
ajssms-1698	322	3	banking	banking	NOUN
ajssms-1698	322	4	survey	survey	NOUN
ajssms-1698	322	5	.	.	PUNCT
ajssms-1698	323	1	accra	accra	PROPN
ajssms-1698	323	2	,	,	PUNCT
ajssms-1698	323	3	ghana	ghana	PROPN
ajssms-1698	323	4	:	:	PUNCT
ajssms-1698	323	5	pwc	pwc	PROPN
ajssms-1698	323	6	.	.	PROPN
ajssms-1698	323	7	rob	rob	PROPN
ajssms-1698	323	8	,	,	PUNCT
ajssms-1698	323	9	w.	w.	PROPN
ajssms-1698	323	10	(	(	PUNCT
ajssms-1698	323	11	2010	2010	NUM
ajssms-1698	323	12	)	)	PUNCT
ajssms-1698	323	13	.	.	PUNCT
ajssms-1698	324	1	loan	loan	NOUN
ajssms-1698	324	2	sharp	sharp	PROPN
ajssms-1698	324	3	.	.	PUNCT
ajssms-1698	325	1	herts	hert	NOUN
ajssms-1698	325	2	,	,	PUNCT
ajssms-1698	325	3	united	united	ADJ
ajssms-1698	325	4	kingdom	kingdom	PROPN
ajssms-1698	325	5	:	:	PUNCT
ajssms-1698	325	6	academy	academy	PROPN
ajssms-1698	325	7	press	press	PROPN
ajssms-1698	325	8	ltd	ltd	PROPN
ajssms-1698	325	9	.	.	PROPN
ajssms-1698	325	10	rose	rise	VERB
ajssms-1698	325	11	,	,	PUNCT
ajssms-1698	325	12	p.	p.	PROPN
ajssms-1698	325	13	s.	s.	PROPN
ajssms-1698	325	14	,	,	PUNCT
ajssms-1698	325	15	&	&	CCONJ
ajssms-1698	325	16	hudgins	hudgins	PROPN
ajssms-1698	325	17	,	,	PUNCT
ajssms-1698	325	18	s.	s.	PROPN
ajssms-1698	325	19	c.	c.	PROPN
ajssms-1698	325	20	(	(	PUNCT
ajssms-1698	325	21	2008	2008	NUM
ajssms-1698	325	22	)	)	PUNCT
ajssms-1698	325	23	.	.	PUNCT
ajssms-1698	326	1	bank	bank	PROPN
ajssms-1698	326	2	management	management	PROPN
ajssms-1698	326	3	&	&	CCONJ
ajssms-1698	326	4	financial	financial	ADJ
ajssms-1698	326	5	series	series	NOUN
ajssms-1698	326	6	(	(	PUNCT
ajssms-1698	326	7	7th	7th	ADJ
ajssms-1698	326	8	ed	ed	NOUN
ajssms-1698	326	9	.	.	PUNCT
ajssms-1698	326	10	)	)	PUNCT
ajssms-1698	326	11	.	.	PUNCT
ajssms-1698	327	1	new	new	PROPN
ajssms-1698	327	2	york	york	PROPN
ajssms-1698	327	3	:	:	PUNCT
ajssms-1698	327	4	mcgraw	mcgraw	PROPN
ajssms-1698	327	5	hill	hill	PROPN
ajssms-1698	327	6	/	/	SYM
ajssms-1698	327	7	irwin	irwin	PROPN
ajssms-1698	327	8	.	.	PUNCT
ajssms-1698	328	1	shekhar	shekhar	PROPN
ajssms-1698	328	2	,	,	PUNCT
ajssms-1698	328	3	k.	k.	PROPN
ajssms-1698	328	4	c.	c.	PROPN
ajssms-1698	328	5	,	,	PUNCT
ajssms-1698	328	6	&	&	CCONJ
ajssms-1698	328	7	shekhar	shekhar	PROPN
ajssms-1698	328	8	,	,	PUNCT
ajssms-1698	328	9	l.	l.	PROPN
ajssms-1698	328	10	(	(	PUNCT
ajssms-1698	328	11	2005	2005	NUM
ajssms-1698	328	12	)	)	PUNCT
ajssms-1698	328	13	.	.	PUNCT
ajssms-1698	329	1	banking	banking	NOUN
ajssms-1698	329	2	theory	theory	NOUN
ajssms-1698	329	3	and	and	CCONJ
ajssms-1698	329	4	practice	practice	NOUN
ajssms-1698	329	5	(	(	PUNCT
ajssms-1698	329	6	19th	19th	ADJ
ajssms-1698	329	7	ed	ed	NOUN
ajssms-1698	329	8	.	.	PUNCT
ajssms-1698	329	9	)	)	PUNCT
ajssms-1698	329	10	.	.	PUNCT
ajssms-1698	330	1	new	new	PROPN
ajssms-1698	330	2	delhi	delhi	PROPN
ajssms-1698	330	3	,	,	PUNCT
ajssms-1698	330	4	india	india	PROPN
ajssms-1698	330	5	:	:	PUNCT
ajssms-1698	330	6	kay	kay	PROPN
ajssms-1698	330	7	kay	kay	PROPN
ajssms-1698	330	8	printers	printer	NOUN
ajssms-1698	330	9	.	.	PUNCT
ajssms-1698	331	1	tan	tan	PROPN
ajssms-1698	331	2	,	,	PUNCT
ajssms-1698	331	3	c.	c.	PROPN
ajssms-1698	331	4	h.	h.	PROPN
ajssms-1698	331	5	(	(	PUNCT
ajssms-1698	331	6	2005	2005	NUM
ajssms-1698	331	7	)	)	PUNCT
ajssms-1698	331	8	.	.	PUNCT
ajssms-1698	332	1	financial	financial	ADJ
ajssms-1698	332	2	markets	market	NOUN
ajssms-1698	332	3	and	and	CCONJ
ajssms-1698	332	4	institutions	institution	NOUN
ajssms-1698	332	5	in	in	ADP
ajssms-1698	332	6	singapore	singapore	PROPN
ajssms-1698	332	7	.	.	PUNCT
ajssms-1698	333	1	singapore	singapore	PROPN
ajssms-1698	333	2	:	:	PUNCT
ajssms-1698	333	3	singapore	singapore	PROPN
ajssms-1698	333	4	university	university	PROPN
ajssms-1698	333	5	press	press	NOUN
ajssms-1698	333	6	.	.	PUNCT
ajssms-1698	334	1	asian	asian	ADJ
ajssms-1698	334	2	online	online	PROPN
ajssms-1698	334	3	journal	journal	PROPN
ajssms-1698	334	4	publishing	publishing	NOUN
ajssms-1698	334	5	group	group	NOUN
ajssms-1698	334	6	is	be	AUX
ajssms-1698	334	7	not	not	PART
ajssms-1698	334	8	responsible	responsible	ADJ
ajssms-1698	334	9	or	or	CCONJ
ajssms-1698	334	10	answerable	answerable	ADJ
ajssms-1698	334	11	for	for	ADP
ajssms-1698	334	12	any	any	DET
ajssms-1698	334	13	loss	loss	NOUN
ajssms-1698	334	14	,	,	PUNCT
ajssms-1698	334	15	damage	damage	NOUN
ajssms-1698	334	16	or	or	CCONJ
ajssms-1698	334	17	liability	liability	NOUN
ajssms-1698	334	18	,	,	PUNCT
ajssms-1698	334	19	etc	etc	X
ajssms-1698	334	20	.	.	X
ajssms-1698	334	21	caused	cause	VERB
ajssms-1698	334	22	in	in	ADP
ajssms-1698	334	23	relation	relation	NOUN
ajssms-1698	334	24	to	to	PART
ajssms-1698	334	25	/	/	PUNCT
ajssms-1698	334	26	arising	arise	VERB
ajssms-1698	334	27	out	out	ADP
ajssms-1698	334	28	of	of	ADP
ajssms-1698	334	29	the	the	DET
ajssms-1698	334	30	use	use	NOUN
ajssms-1698	334	31	of	of	ADP
ajssms-1698	334	32	the	the	DET
ajssms-1698	334	33	content	content	NOUN
ajssms-1698	334	34	.	.	PUNCT
ajssms-1698	335	1	any	any	DET
ajssms-1698	335	2	queries	query	NOUN
ajssms-1698	335	3	should	should	AUX
ajssms-1698	335	4	be	be	AUX
ajssms-1698	335	5	directed	direct	VERB
ajssms-1698	335	6	to	to	ADP
ajssms-1698	335	7	the	the	DET
ajssms-1698	335	8	corresponding	corresponding	ADJ
ajssms-1698	335	9	author	author	NOUN
ajssms-1698	335	10	of	of	ADP
ajssms-1698	335	11	the	the	DET
ajssms-1698	335	12	article	article	NOUN
ajssms-1698	335	13	.	.	PUNCT
ajssms-1698	336	1	http://www.mafhoum.com/press6/174e11.pdf	http://www.mafhoum.com/press6/174e11.pdf	PROPN