id	sid	tid	token	lemma	pos
ajssms-442	1	1	asian	asian	ADJ
ajssms-442	1	2	journal	journal	NOUN
ajssms-442	1	3	of	of	ADP
ajssms-442	1	4	social	social	ADJ
ajssms-442	1	5	sciences	science	NOUN
ajssms-442	1	6	and	and	CCONJ
ajssms-442	1	7	management	management	NOUN
ajssms-442	1	8	studies	study	NOUN
ajssms-442	1	9	issn	issn	VERB
ajssms-442	1	10	:	:	PUNCT
ajssms-442	1	11	2313	2313	NUM
ajssms-442	1	12	-	-	SYM
ajssms-442	1	13	7401	7401	NUM
ajssms-442	1	14	vol	vol	NOUN
ajssms-442	1	15	.	.	PROPN
ajssms-442	2	1	1	1	NUM
ajssms-442	2	2	,	,	PUNCT
ajssms-442	2	3	no	no	INTJ
ajssms-442	2	4	.	.	NOUN
ajssms-442	2	5	3	3	NUM
ajssms-442	2	6	,	,	PUNCT
ajssms-442	2	7	78	78	NUM
ajssms-442	2	8	-	-	SYM
ajssms-442	2	9	82	82	NUM
ajssms-442	2	10	,	,	PUNCT
ajssms-442	2	11	2014	2014	NUM
ajssms-442	2	12	http://www.asianonlinejournals.com/index.php/ajssms	http://www.asianonlinejournals.com/index.php/ajssm	NOUN
ajssms-442	2	13	*	*	PUNCT
ajssms-442	2	14	corresponding	correspond	VERB
ajssms-442	2	15	author	author	NOUN
ajssms-442	2	16	78	78	NUM
ajssms-442	2	17	investment	investment	NOUN
ajssms-442	2	18	in	in	ADP
ajssms-442	2	19	fixed	fix	VERB
ajssms-442	2	20	assets	asset	NOUN
ajssms-442	2	21	and	and	CCONJ
ajssms-442	2	22	firm	firm	ADJ
ajssms-442	2	23	profitability	profitability	NOUN
ajssms-442	2	24	:	:	PUNCT
ajssms-442	2	25	empirical	empirical	ADJ
ajssms-442	2	26	evidence	evidence	NOUN
ajssms-442	2	27	from	from	ADP
ajssms-442	2	28	the	the	DET
ajssms-442	2	29	nigerian	nigerian	ADJ
ajssms-442	2	30	banking	banking	NOUN
ajssms-442	2	31	sector	sector	NOUN
ajssms-442	2	32	olatunji	olatunji	NOUN
ajssms-442	2	33	,	,	PUNCT
ajssms-442	2	34	toyin	toyin	NOUN
ajssms-442	2	35	e	e	NOUN
ajssms-442	2	36	1	1	NUM
ajssms-442	2	37	--adegbite	--adegbite	NUM
ajssms-442	2	38	,	,	PUNCT
ajssms-442	2	39	tajudeen	tajudeen	VERB
ajssms-442	2	40	a	a	DET
ajssms-442	2	41	2	2	NUM
ajssms-442	2	42	*	*	SYM
ajssms-442	2	43	1,2	1,2	NUM
ajssms-442	2	44	department	department	NOUN
ajssms-442	2	45	of	of	ADP
ajssms-442	2	46	management	management	NOUN
ajssms-442	2	47	and	and	CCONJ
ajssms-442	2	48	accounting	account	VERB
ajssms-442	2	49	ladoke	ladoke	PROPN
ajssms-442	2	50	akintola	akintola	PROPN
ajssms-442	2	51	university	university	PROPN
ajssms-442	2	52	of	of	ADP
ajssms-442	2	53	technology	technology	NOUN
ajssms-442	2	54	,	,	PUNCT
ajssms-442	2	55	ogbomoso	ogbomoso	NOUN
ajssms-442	2	56	,	,	PUNCT
ajssms-442	2	57	nigeria	nigeria	PROPN
ajssms-442	2	58	abstract	abstract	ADV
ajssms-442	2	59	this	this	DET
ajssms-442	2	60	work	work	NOUN
ajssms-442	2	61	is	be	AUX
ajssms-442	2	62	licensed	license	VERB
ajssms-442	2	63	under	under	ADP
ajssms-442	2	64	a	a	DET
ajssms-442	2	65	creative	creative	ADJ
ajssms-442	2	66	commons	common	NOUN
ajssms-442	2	67	attribution	attribution	NOUN
ajssms-442	2	68	3.0	3.0	NUM
ajssms-442	2	69	license	license	NOUN
ajssms-442	2	70	asian	asian	ADJ
ajssms-442	2	71	online	online	PROPN
ajssms-442	2	72	journal	journal	PROPN
ajssms-442	2	73	publishing	publishing	NOUN
ajssms-442	2	74	group	group	NOUN
ajssms-442	2	75	contents	content	VERB
ajssms-442	2	76	1	1	NUM
ajssms-442	2	77	.	.	PUNCT
ajssms-442	3	1	introduction	introduction	NOUN
ajssms-442	3	2	...............................................................................................................................................................................	...............................................................................................................................................................................	PROPN
ajssms-442	4	1	79	79	NUM
ajssms-442	4	2	2	2	NUM
ajssms-442	4	3	.	.	PUNCT
ajssms-442	4	4	literature	literature	NOUN
ajssms-442	4	5	review	review	PROPN
ajssms-442	4	6	......................................................................................................................................................................	......................................................................................................................................................................	PROPN
ajssms-442	5	1	79	79	NUM
ajssms-442	5	2	3	3	NUM
ajssms-442	5	3	.	.	PUNCT
ajssms-442	5	4	methodology	methodology	NOUN
ajssms-442	5	5	..............................................................................................................................................................................	..............................................................................................................................................................................	PUNCT
ajssms-442	6	1	80	80	NUM
ajssms-442	6	2	4	4	NUM
ajssms-442	6	3	.	.	PUNCT
ajssms-442	7	1	data	datum	NOUN
ajssms-442	7	2	analysis	analysis	NOUN
ajssms-442	7	3	techniques	technique	NOUN
ajssms-442	7	4	.........................................................................................................................................................	.........................................................................................................................................................	PUNCT
ajssms-442	7	5	80	80	NUM
ajssms-442	7	6	5	5	NUM
ajssms-442	7	7	.	.	PUNCT
ajssms-442	7	8	presentation	presentation	NOUN
ajssms-442	7	9	and	and	CCONJ
ajssms-442	7	10	analysis	analysis	NOUN
ajssms-442	7	11	of	of	ADP
ajssms-442	7	12	data	datum	NOUN
ajssms-442	7	13	...........................................................................................................................................	...........................................................................................................................................	PUNCT
ajssms-442	8	1	80	80	NUM
ajssms-442	8	2	6	6	NUM
ajssms-442	8	3	.	.	PUNCT
ajssms-442	9	1	summary	summary	NOUN
ajssms-442	9	2	and	and	CCONJ
ajssms-442	9	3	conclusion	conclusion	NOUN
ajssms-442	9	4	........................................................................................................................................................	........................................................................................................................................................	VERB
ajssms-442	10	1	82	82	NUM
ajssms-442	10	2	references	reference	NOUN
ajssms-442	10	3	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-442	10	4	82	82	NUM
ajssms-442	10	5	the	the	DET
ajssms-442	10	6	study	study	NOUN
ajssms-442	10	7	examined	examine	VERB
ajssms-442	10	8	the	the	DET
ajssms-442	10	9	effect	effect	NOUN
ajssms-442	10	10	of	of	ADP
ajssms-442	10	11	investment	investment	NOUN
ajssms-442	10	12	in	in	ADP
ajssms-442	10	13	fixed	fix	VERB
ajssms-442	10	14	assets	asset	NOUN
ajssms-442	10	15	on	on	ADP
ajssms-442	10	16	profitability	profitability	NOUN
ajssms-442	10	17	of	of	ADP
ajssms-442	10	18	selected	select	VERB
ajssms-442	10	19	nigerian	nigerian	ADJ
ajssms-442	10	20	banks	bank	NOUN
ajssms-442	10	21	.	.	PUNCT
ajssms-442	11	1	it	it	PRON
ajssms-442	11	2	also	also	ADV
ajssms-442	11	3	analyzed	analyze	VERB
ajssms-442	11	4	the	the	DET
ajssms-442	11	5	significant	significant	ADJ
ajssms-442	11	6	components	component	NOUN
ajssms-442	11	7	of	of	ADP
ajssms-442	11	8	fixed	fix	VERB
ajssms-442	11	9	assets	asset	NOUN
ajssms-442	11	10	investment	investment	NOUN
ajssms-442	11	11	of	of	ADP
ajssms-442	11	12	selected	select	VERB
ajssms-442	11	13	nigerian	nigerian	ADJ
ajssms-442	11	14	commercial	commercial	ADJ
ajssms-442	11	15	banks	bank	NOUN
ajssms-442	11	16	.	.	PUNCT
ajssms-442	12	1	data	datum	NOUN
ajssms-442	12	2	were	be	AUX
ajssms-442	12	3	obtained	obtain	VERB
ajssms-442	12	4	from	from	ADP
ajssms-442	12	5	annual	annual	ADJ
ajssms-442	12	6	reports	report	NOUN
ajssms-442	12	7	and	and	CCONJ
ajssms-442	12	8	accounts	account	NOUN
ajssms-442	12	9	of	of	ADP
ajssms-442	12	10	selected	select	VERB
ajssms-442	12	11	nigerian	nigerian	ADJ
ajssms-442	12	12	commercial	commercial	ADJ
ajssms-442	12	13	banks	bank	NOUN
ajssms-442	12	14	.	.	PUNCT
ajssms-442	13	1	pearson	pearson	PROPN
ajssms-442	13	2	product	product	PROPN
ajssms-442	13	3	moment	moment	NOUN
ajssms-442	13	4	correlation	correlation	NOUN
ajssms-442	13	5	and	and	CCONJ
ajssms-442	13	6	multiple	multiple	ADJ
ajssms-442	13	7	regressions	regression	NOUN
ajssms-442	13	8	were	be	AUX
ajssms-442	13	9	employed	employ	VERB
ajssms-442	13	10	to	to	PART
ajssms-442	13	11	analyze	analyze	VERB
ajssms-442	13	12	the	the	DET
ajssms-442	13	13	relationship	relationship	NOUN
ajssms-442	13	14	between	between	ADP
ajssms-442	13	15	the	the	DET
ajssms-442	13	16	dependent	dependent	ADJ
ajssms-442	13	17	variable	variable	NOUN
ajssms-442	13	18	(	(	PUNCT
ajssms-442	13	19	net	net	ADJ
ajssms-442	13	20	profit	profit	NOUN
ajssms-442	13	21	)	)	PUNCT
ajssms-442	13	22	and	and	CCONJ
ajssms-442	13	23	independent	independent	ADJ
ajssms-442	13	24	variables	variable	NOUN
ajssms-442	13	25	(	(	PUNCT
ajssms-442	13	26	building	building	NOUN
ajssms-442	13	27	,	,	PUNCT
ajssms-442	13	28	land	land	NOUN
ajssms-442	13	29	,	,	PUNCT
ajssms-442	13	30	leasehold	leasehold	NOUN
ajssms-442	13	31	premises	premise	NOUN
ajssms-442	13	32	,	,	PUNCT
ajssms-442	13	33	fixtures	fixture	NOUN
ajssms-442	13	34	and	and	CCONJ
ajssms-442	13	35	fitting	fitting	ADJ
ajssms-442	13	36	,	,	PUNCT
ajssms-442	13	37	and	and	CCONJ
ajssms-442	13	38	investment	investment	NOUN
ajssms-442	13	39	in	in	ADP
ajssms-442	13	40	computers	computer	NOUN
ajssms-442	13	41	.	.	PUNCT
ajssms-442	13	42	)	)	PUNCT
ajssms-442	13	43	.	.	PUNCT
ajssms-442	14	1	findings	finding	NOUN
ajssms-442	14	2	show	show	VERB
ajssms-442	14	3	that	that	SCONJ
ajssms-442	14	4	there	there	PRON
ajssms-442	14	5	is	be	VERB
ajssms-442	14	6	a	a	DET
ajssms-442	14	7	significant	significant	ADJ
ajssms-442	14	8	relationship	relationship	NOUN
ajssms-442	14	9	between	between	ADP
ajssms-442	14	10	dependent	dependent	ADJ
ajssms-442	14	11	variable	variable	NOUN
ajssms-442	14	12	(	(	PUNCT
ajssms-442	14	13	net	net	ADJ
ajssms-442	14	14	profit	profit	NOUN
ajssms-442	14	15	)	)	PUNCT
ajssms-442	14	16	and	and	CCONJ
ajssms-442	14	17	the	the	DET
ajssms-442	14	18	independent	independent	ADJ
ajssms-442	14	19	variables	variable	NOUN
ajssms-442	14	20	(	(	PUNCT
ajssms-442	14	21	building	building	NOUN
ajssms-442	14	22	,	,	PUNCT
ajssms-442	14	23	information	information	NOUN
ajssms-442	14	24	communication	communication	NOUN
ajssms-442	14	25	and	and	CCONJ
ajssms-442	14	26	technology	technology	NOUN
ajssms-442	14	27	,	,	PUNCT
ajssms-442	14	28	machinery	machinery	NOUN
ajssms-442	14	29	,	,	PUNCT
ajssms-442	14	30	leasehold	leasehold	NOUN
ajssms-442	14	31	,	,	PUNCT
ajssms-442	14	32	land	land	NOUN
ajssms-442	14	33	and	and	CCONJ
ajssms-442	14	34	fixture	fixture	NOUN
ajssms-442	14	35	and	and	CCONJ
ajssms-442	14	36	fitting	fitting	ADJ
ajssms-442	14	37	)	)	PUNCT
ajssms-442	14	38	with	with	ADP
ajssms-442	14	39	the	the	DET
ajssms-442	14	40	adjusted	adjust	VERB
ajssms-442	14	41	r	r	NOUN
ajssms-442	14	42	2	2	NUM
ajssms-442	14	43	@	@	ADP
ajssms-442	14	44	96	96	NUM
ajssms-442	14	45	%	%	NOUN
ajssms-442	14	46	.	.	PUNCT
ajssms-442	15	1	therefore	therefore	ADV
ajssms-442	15	2	,	,	PUNCT
ajssms-442	15	3	investments	investment	NOUN
ajssms-442	15	4	in	in	ADP
ajssms-442	15	5	fixed	fixed	ADJ
ajssms-442	15	6	assets	asset	NOUN
ajssms-442	15	7	have	have	VERB
ajssms-442	15	8	strong	strong	ADJ
ajssms-442	15	9	and	and	CCONJ
ajssms-442	15	10	positive	positive	ADJ
ajssms-442	15	11	statistical	statistical	ADJ
ajssms-442	15	12	impact	impact	NOUN
ajssms-442	15	13	on	on	ADP
ajssms-442	15	14	the	the	DET
ajssms-442	15	15	profitability	profitability	NOUN
ajssms-442	15	16	of	of	ADP
ajssms-442	15	17	banking	banking	NOUN
ajssms-442	15	18	sector	sector	NOUN
ajssms-442	15	19	in	in	ADP
ajssms-442	15	20	nigeria	nigeria	PROPN
ajssms-442	15	21	.	.	PUNCT
ajssms-442	16	1	in	in	ADP
ajssms-442	16	2	order	order	NOUN
ajssms-442	16	3	to	to	PART
ajssms-442	16	4	improve	improve	VERB
ajssms-442	16	5	bank	bank	NOUN
ajssms-442	16	6	profitability	profitability	NOUN
ajssms-442	16	7	through	through	ADP
ajssms-442	16	8	efficient	efficient	ADJ
ajssms-442	16	9	management	management	NOUN
ajssms-442	16	10	of	of	ADP
ajssms-442	16	11	fixed	fix	VERB
ajssms-442	16	12	assets	asset	NOUN
ajssms-442	16	13	,	,	PUNCT
ajssms-442	16	14	nigerian	nigerian	ADJ
ajssms-442	16	15	banks	bank	NOUN
ajssms-442	16	16	should	should	AUX
ajssms-442	16	17	increase	increase	VERB
ajssms-442	16	18	fixed	fixed	ADJ
ajssms-442	16	19	assets	asset	NOUN
ajssms-442	16	20	investments	investment	NOUN
ajssms-442	16	21	in	in	ADP
ajssms-442	16	22	form	form	NOUN
ajssms-442	16	23	of	of	ADP
ajssms-442	16	24	ict	ict	PROPN
ajssms-442	16	25	.	.	PUNCT
ajssms-442	17	1	fixed	fix	VERB
ajssms-442	17	2	assets	asset	NOUN
ajssms-442	17	3	utilization	utilization	NOUN
ajssms-442	17	4	and	and	CCONJ
ajssms-442	17	5	productivity	productivity	NOUN
ajssms-442	17	6	needs	need	VERB
ajssms-442	17	7	to	to	PART
ajssms-442	17	8	be	be	AUX
ajssms-442	17	9	monitored	monitor	VERB
ajssms-442	17	10	to	to	PART
ajssms-442	17	11	boost	boost	VERB
ajssms-442	17	12	profitability	profitability	NOUN
ajssms-442	17	13	for	for	ADP
ajssms-442	17	14	shareholders	shareholder	NOUN
ajssms-442	17	15	’	'	PUNCT
ajssms-442	17	16	satisfaction	satisfaction	NOUN
ajssms-442	17	17	.	.	PUNCT
ajssms-442	18	1	keywords	keyword	NOUN
ajssms-442	18	2	:	:	PUNCT
ajssms-442	18	3	net	net	ADJ
ajssms-442	18	4	profit	profit	NOUN
ajssms-442	18	5	,	,	PUNCT
ajssms-442	18	6	fixed	fix	VERB
ajssms-442	18	7	assets	asset	NOUN
ajssms-442	18	8	,	,	PUNCT
ajssms-442	18	9	commercial	commercial	ADJ
ajssms-442	18	10	banks	bank	NOUN
ajssms-442	18	11	,	,	PUNCT
ajssms-442	18	12	investment	investment	NOUN
ajssms-442	18	13	,	,	PUNCT
ajssms-442	18	14	nigeria	nigeria	PROPN
ajssms-442	18	15	,	,	PUNCT
ajssms-442	18	16	correlation	correlation	NOUN
ajssms-442	18	17	.	.	PUNCT
ajssms-442	19	1	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-442	19	2	asian	asian	PROPN
ajssms-442	19	3	journal	journal	NOUN
ajssms-442	19	4	of	of	ADP
ajssms-442	19	5	social	social	ADJ
ajssms-442	19	6	sciences	sciences	PROPN
ajssms-442	19	7	and	and	CCONJ
ajssms-442	19	8	management	management	NOUN
ajssms-442	19	9	studies	study	NOUN
ajssms-442	19	10	,	,	PUNCT
ajssms-442	19	11	2014	2014	NUM
ajssms-442	19	12	,	,	PUNCT
ajssms-442	19	13	1(3	1(3	NUM
ajssms-442	19	14	):	):	PUNCT
ajssms-442	19	15	78	78	NUM
ajssms-442	19	16	-	-	SYM
ajssms-442	19	17	82	82	NUM
ajssms-442	19	18	79	79	NUM
ajssms-442	19	19	1	1	NUM
ajssms-442	19	20	.	.	PUNCT
ajssms-442	20	1	introduction	introduction	NOUN
ajssms-442	20	2	no	no	DET
ajssms-442	20	3	organization	organization	NOUN
ajssms-442	20	4	can	can	AUX
ajssms-442	20	5	be	be	AUX
ajssms-442	20	6	sustained	sustain	VERB
ajssms-442	20	7	without	without	ADP
ajssms-442	20	8	some	some	DET
ajssms-442	20	9	investment	investment	NOUN
ajssms-442	20	10	in	in	ADP
ajssms-442	20	11	fixed	fix	VERB
ajssms-442	20	12	asset	asset	NOUN
ajssms-442	20	13	.	.	PUNCT
ajssms-442	21	1	investment	investment	NOUN
ajssms-442	21	2	in	in	ADP
ajssms-442	21	3	fixed	fix	VERB
ajssms-442	21	4	assets	asset	NOUN
ajssms-442	21	5	like	like	ADP
ajssms-442	21	6	land	land	NOUN
ajssms-442	21	7	,	,	PUNCT
ajssms-442	21	8	building	building	NOUN
ajssms-442	21	9	,	,	PUNCT
ajssms-442	21	10	plant	plant	NOUN
ajssms-442	21	11	and	and	CCONJ
ajssms-442	21	12	machinery	machinery	NOUN
ajssms-442	21	13	,	,	PUNCT
ajssms-442	21	14	fixtures	fixture	NOUN
ajssms-442	21	15	,	,	PUNCT
ajssms-442	21	16	fittings	fitting	NOUN
ajssms-442	21	17	and	and	CCONJ
ajssms-442	21	18	motor	motor	NOUN
ajssms-442	21	19	vehicle	vehicle	NOUN
ajssms-442	21	20	enhances	enhance	VERB
ajssms-442	21	21	the	the	DET
ajssms-442	21	22	productive	productive	ADJ
ajssms-442	21	23	capacity	capacity	NOUN
ajssms-442	21	24	of	of	ADP
ajssms-442	21	25	firms	firm	NOUN
ajssms-442	21	26	.	.	PUNCT
ajssms-442	22	1	profits	profit	NOUN
ajssms-442	22	2	can	can	AUX
ajssms-442	22	3	be	be	AUX
ajssms-442	22	4	generated	generate	VERB
ajssms-442	22	5	by	by	ADP
ajssms-442	22	6	investing	invest	VERB
ajssms-442	22	7	in	in	ADP
ajssms-442	22	8	such	such	ADJ
ajssms-442	22	9	assets	asset	NOUN
ajssms-442	22	10	to	to	PART
ajssms-442	22	11	ensure	ensure	VERB
ajssms-442	22	12	long	long	ADJ
ajssms-442	22	13	term	term	NOUN
ajssms-442	22	14	profitability	profitability	NOUN
ajssms-442	22	15	.	.	PUNCT
ajssms-442	23	1	this	this	DET
ajssms-442	23	2	category	category	NOUN
ajssms-442	23	3	of	of	ADP
ajssms-442	23	4	assets	asset	NOUN
ajssms-442	23	5	does	do	AUX
ajssms-442	23	6	not	not	PART
ajssms-442	23	7	change	change	VERB
ajssms-442	23	8	frequently	frequently	ADV
ajssms-442	23	9	and	and	CCONJ
ajssms-442	23	10	they	they	PRON
ajssms-442	23	11	are	be	AUX
ajssms-442	23	12	purchased	purchase	VERB
ajssms-442	23	13	to	to	PART
ajssms-442	23	14	produce	produce	VERB
ajssms-442	23	15	and	and	CCONJ
ajssms-442	23	16	sell	sell	VERB
ajssms-442	23	17	more	more	ADJ
ajssms-442	23	18	.	.	PUNCT
ajssms-442	24	1	assets	asset	NOUN
ajssms-442	24	2	have	have	VERB
ajssms-442	24	3	significant	significant	ADJ
ajssms-442	24	4	role	role	NOUN
ajssms-442	24	5	in	in	ADP
ajssms-442	24	6	determining	determine	VERB
ajssms-442	24	7	the	the	DET
ajssms-442	24	8	efficiency	efficiency	NOUN
ajssms-442	24	9	and	and	CCONJ
ajssms-442	24	10	the	the	DET
ajssms-442	24	11	profit	profit	NOUN
ajssms-442	24	12	ratio	ratio	NOUN
ajssms-442	24	13	of	of	ADP
ajssms-442	24	14	a	a	DET
ajssms-442	24	15	firm	firm	NOUN
ajssms-442	24	16	.	.	PUNCT
ajssms-442	25	1	since	since	SCONJ
ajssms-442	25	2	a	a	DET
ajssms-442	25	3	firm	firm	NOUN
ajssms-442	25	4	acquires	acquire	VERB
ajssms-442	25	5	plant	plant	NOUN
ajssms-442	25	6	and	and	CCONJ
ajssms-442	25	7	machinery	machinery	NOUN
ajssms-442	25	8	and	and	CCONJ
ajssms-442	25	9	other	other	ADJ
ajssms-442	25	10	productive	productive	ADJ
ajssms-442	25	11	fixed	fix	VERB
ajssms-442	25	12	assets	asset	NOUN
ajssms-442	25	13	for	for	ADP
ajssms-442	25	14	the	the	DET
ajssms-442	25	15	purpose	purpose	NOUN
ajssms-442	25	16	of	of	ADP
ajssms-442	25	17	generating	generate	VERB
ajssms-442	25	18	sales	sale	NOUN
ajssms-442	25	19	.	.	PUNCT
ajssms-442	26	1	therefore	therefore	ADV
ajssms-442	26	2	,	,	PUNCT
ajssms-442	26	3	efficiency	efficiency	NOUN
ajssms-442	26	4	in	in	ADP
ajssms-442	26	5	the	the	DET
ajssms-442	26	6	use	use	NOUN
ajssms-442	26	7	of	of	ADP
ajssms-442	26	8	fixed	fix	VERB
ajssms-442	26	9	assets	asset	NOUN
ajssms-442	26	10	should	should	AUX
ajssms-442	26	11	be	be	AUX
ajssms-442	26	12	judged	judge	VERB
ajssms-442	26	13	in	in	ADP
ajssms-442	26	14	relation	relation	NOUN
ajssms-442	26	15	to	to	ADP
ajssms-442	26	16	sales	sale	NOUN
ajssms-442	26	17	.	.	PUNCT
ajssms-442	27	1	pandey	pandey	PROPN
ajssms-442	27	2	(	(	PUNCT
ajssms-442	27	3	1999	1999	NUM
ajssms-442	27	4	)	)	PUNCT
ajssms-442	27	5	opined	opine	VERB
ajssms-442	27	6	that	that	SCONJ
ajssms-442	27	7	fixed	fix	VERB
ajssms-442	27	8	assets	asset	NOUN
ajssms-442	27	9	turnover	turnover	NOUN
ajssms-442	27	10	ratio	ratio	NOUN
ajssms-442	27	11	measures	measure	VERB
ajssms-442	27	12	the	the	DET
ajssms-442	27	13	efficiency	efficiency	NOUN
ajssms-442	27	14	with	with	ADP
ajssms-442	27	15	which	which	PRON
ajssms-442	27	16	a	a	DET
ajssms-442	27	17	firm	firm	NOUN
ajssms-442	27	18	is	be	AUX
ajssms-442	27	19	utilizing	utilize	VERB
ajssms-442	27	20	its	its	PRON
ajssms-442	27	21	investment	investment	NOUN
ajssms-442	27	22	in	in	ADP
ajssms-442	27	23	fixed	fix	VERB
ajssms-442	27	24	assets	asset	NOUN
ajssms-442	27	25	.	.	PUNCT
ajssms-442	28	1	it	it	PRON
ajssms-442	28	2	also	also	ADV
ajssms-442	28	3	indicates	indicate	VERB
ajssms-442	28	4	the	the	DET
ajssms-442	28	5	adequacy	adequacy	NOUN
ajssms-442	28	6	of	of	ADP
ajssms-442	28	7	sale	sale	NOUN
ajssms-442	28	8	in	in	ADP
ajssms-442	28	9	relation	relation	NOUN
ajssms-442	28	10	to	to	ADP
ajssms-442	28	11	investment	investment	NOUN
ajssms-442	28	12	in	in	ADP
ajssms-442	28	13	fixed	fix	VERB
ajssms-442	28	14	assets	asset	NOUN
ajssms-442	28	15	.	.	PUNCT
ajssms-442	29	1	generally	generally	ADV
ajssms-442	29	2	,	,	PUNCT
ajssms-442	29	3	a	a	DET
ajssms-442	29	4	high	high	ADJ
ajssms-442	29	5	fixed	fix	VERB
ajssms-442	29	6	assets	asset	NOUN
ajssms-442	29	7	turnover	turnover	NOUN
ajssms-442	29	8	ratio	ratio	NOUN
ajssms-442	29	9	indicates	indicate	VERB
ajssms-442	29	10	efficient	efficient	ADJ
ajssms-442	29	11	utilization	utilization	NOUN
ajssms-442	29	12	of	of	ADP
ajssms-442	29	13	fixed	fix	VERB
ajssms-442	29	14	assets	asset	NOUN
ajssms-442	29	15	in	in	ADP
ajssms-442	29	16	generating	generate	VERB
ajssms-442	29	17	sales	sale	NOUN
ajssms-442	29	18	,	,	PUNCT
ajssms-442	29	19	while	while	SCONJ
ajssms-442	29	20	a	a	DET
ajssms-442	29	21	low	low	ADJ
ajssms-442	29	22	ratio	ratio	NOUN
ajssms-442	29	23	indicates	indicate	VERB
ajssms-442	29	24	inefficient	inefficient	ADJ
ajssms-442	29	25	management	management	NOUN
ajssms-442	29	26	and	and	CCONJ
ajssms-442	29	27	utilization	utilization	NOUN
ajssms-442	29	28	of	of	ADP
ajssms-442	29	29	fixed	fix	VERB
ajssms-442	29	30	assets	asset	NOUN
ajssms-442	29	31	.	.	PUNCT
ajssms-442	30	1	banking	banking	NOUN
ajssms-442	30	2	sector	sector	NOUN
ajssms-442	30	3	just	just	ADV
ajssms-442	30	4	as	as	SCONJ
ajssms-442	30	5	firms	firm	NOUN
ajssms-442	30	6	in	in	ADP
ajssms-442	30	7	the	the	DET
ajssms-442	30	8	brewery	brewery	NOUN
ajssms-442	30	9	and	and	CCONJ
ajssms-442	30	10	other	other	ADJ
ajssms-442	30	11	industries	industry	NOUN
ajssms-442	30	12	require	require	VERB
ajssms-442	30	13	a	a	DET
ajssms-442	30	14	large	large	ADJ
ajssms-442	30	15	amount	amount	NOUN
ajssms-442	30	16	of	of	ADP
ajssms-442	30	17	fixed	fix	VERB
ajssms-442	30	18	asset	asset	NOUN
ajssms-442	30	19	investment	investment	NOUN
ajssms-442	30	20	in	in	ADP
ajssms-442	30	21	large	large	ADJ
ajssms-442	30	22	capital	capital	NOUN
ajssms-442	30	23	equipment	equipment	NOUN
ajssms-442	30	24	while	while	NOUN
ajssms-442	30	25	,	,	PUNCT
ajssms-442	30	26	service	service	NOUN
ajssms-442	30	27	companies	company	NOUN
ajssms-442	30	28	and	and	CCONJ
ajssms-442	30	29	computer	computer	NOUN
ajssms-442	30	30	software	software	NOUN
ajssms-442	30	31	producers	producer	NOUN
ajssms-442	30	32	need	need	VERB
ajssms-442	30	33	a	a	DET
ajssms-442	30	34	relatively	relatively	ADV
ajssms-442	30	35	small	small	ADJ
ajssms-442	30	36	amount	amount	NOUN
ajssms-442	30	37	of	of	ADP
ajssms-442	30	38	fixed	fix	VERB
ajssms-442	30	39	assets	asset	NOUN
ajssms-442	30	40	.	.	PUNCT
ajssms-442	31	1	effective	effective	ADJ
ajssms-442	31	2	organization	organization	NOUN
ajssms-442	31	3	of	of	ADP
ajssms-442	31	4	fixed	fix	VERB
ajssms-442	31	5	assets	asset	NOUN
ajssms-442	31	6	is	be	AUX
ajssms-442	31	7	one	one	NUM
ajssms-442	31	8	of	of	ADP
ajssms-442	31	9	the	the	DET
ajssms-442	31	10	most	most	ADV
ajssms-442	31	11	important	important	ADJ
ajssms-442	31	12	parts	part	NOUN
ajssms-442	31	13	of	of	ADP
ajssms-442	31	14	the	the	DET
ajssms-442	31	15	entire	entire	ADJ
ajssms-442	31	16	corporation	corporation	NOUN
ajssms-442	31	17	and	and	CCONJ
ajssms-442	31	18	in	in	ADP
ajssms-442	31	19	creating	create	VERB
ajssms-442	31	20	value	value	NOUN
ajssms-442	31	21	for	for	ADP
ajssms-442	31	22	shareholders	shareholder	NOUN
ajssms-442	31	23	.	.	PUNCT
ajssms-442	32	1	the	the	DET
ajssms-442	32	2	main	main	ADJ
ajssms-442	32	3	purpose	purpose	NOUN
ajssms-442	32	4	of	of	ADP
ajssms-442	32	5	any	any	DET
ajssms-442	32	6	firm	firm	NOUN
ajssms-442	32	7	is	be	AUX
ajssms-442	32	8	to	to	PART
ajssms-442	32	9	reduce	reduce	VERB
ajssms-442	32	10	the	the	DET
ajssms-442	32	11	cost	cost	NOUN
ajssms-442	32	12	of	of	ADP
ajssms-442	32	13	production	production	NOUN
ajssms-442	32	14	in	in	ADP
ajssms-442	32	15	order	order	NOUN
ajssms-442	32	16	to	to	PART
ajssms-442	32	17	maximize	maximize	VERB
ajssms-442	32	18	their	their	PRON
ajssms-442	32	19	profit	profit	NOUN
ajssms-442	32	20	.	.	PUNCT
ajssms-442	33	1	but	but	CCONJ
ajssms-442	33	2	,	,	PUNCT
ajssms-442	33	3	maintaining	maintain	VERB
ajssms-442	33	4	liquidity	liquidity	NOUN
ajssms-442	33	5	of	of	ADP
ajssms-442	33	6	the	the	DET
ajssms-442	33	7	firm	firm	NOUN
ajssms-442	33	8	also	also	ADV
ajssms-442	33	9	is	be	AUX
ajssms-442	33	10	an	an	DET
ajssms-442	33	11	important	important	ADJ
ajssms-442	33	12	objective	objective	NOUN
ajssms-442	33	13	.	.	PUNCT
ajssms-442	34	1	the	the	DET
ajssms-442	34	2	problem	problem	NOUN
ajssms-442	34	3	is	be	AUX
ajssms-442	34	4	that	that	SCONJ
ajssms-442	34	5	increasing	increase	VERB
ajssms-442	34	6	profits	profit	NOUN
ajssms-442	34	7	at	at	ADP
ajssms-442	34	8	the	the	DET
ajssms-442	34	9	expense	expense	NOUN
ajssms-442	34	10	of	of	ADP
ajssms-442	34	11	fixed	fix	VERB
ajssms-442	34	12	asset	asset	NOUN
ajssms-442	34	13	can	can	AUX
ajssms-442	34	14	bring	bring	VERB
ajssms-442	34	15	serious	serious	ADJ
ajssms-442	34	16	problems	problem	NOUN
ajssms-442	34	17	to	to	ADP
ajssms-442	34	18	the	the	DET
ajssms-442	34	19	firm	firm	NOUN
ajssms-442	34	20	.	.	PUNCT
ajssms-442	35	1	yet	yet	ADV
ajssms-442	35	2	,	,	PUNCT
ajssms-442	35	3	some	some	DET
ajssms-442	35	4	organisations	organisation	NOUN
ajssms-442	35	5	find	find	VERB
ajssms-442	35	6	it	it	PRON
ajssms-442	35	7	difficult	difficult	ADJ
ajssms-442	35	8	to	to	PART
ajssms-442	35	9	increase	increase	VERB
ajssms-442	35	10	their	their	PRON
ajssms-442	35	11	investment	investment	NOUN
ajssms-442	35	12	in	in	ADP
ajssms-442	35	13	fixed	fix	VERB
ajssms-442	35	14	asset	asset	NOUN
ajssms-442	35	15	.	.	PUNCT
ajssms-442	36	1	the	the	DET
ajssms-442	36	2	main	main	ADJ
ajssms-442	36	3	objective	objective	NOUN
ajssms-442	36	4	of	of	ADP
ajssms-442	36	5	this	this	DET
ajssms-442	36	6	study	study	NOUN
ajssms-442	36	7	is	be	AUX
ajssms-442	36	8	to	to	PART
ajssms-442	36	9	examine	examine	VERB
ajssms-442	36	10	the	the	DET
ajssms-442	36	11	effect	effect	NOUN
ajssms-442	36	12	of	of	ADP
ajssms-442	36	13	investment	investment	NOUN
ajssms-442	36	14	in	in	ADP
ajssms-442	36	15	fixed	fix	VERB
ajssms-442	36	16	asset	asset	NOUN
ajssms-442	36	17	on	on	ADP
ajssms-442	36	18	profitability	profitability	NOUN
ajssms-442	36	19	of	of	ADP
ajssms-442	36	20	selected	select	VERB
ajssms-442	36	21	nigerian	nigerian	ADJ
ajssms-442	36	22	banks	bank	NOUN
ajssms-442	36	23	.	.	PUNCT
ajssms-442	37	1	it	it	PRON
ajssms-442	37	2	also	also	ADV
ajssms-442	37	3	analyses	analyse	VERB
ajssms-442	37	4	the	the	DET
ajssms-442	37	5	significant	significant	ADJ
ajssms-442	37	6	components	component	NOUN
ajssms-442	37	7	of	of	ADP
ajssms-442	37	8	fixed	fix	VERB
ajssms-442	37	9	assets	asset	NOUN
ajssms-442	37	10	investment	investment	NOUN
ajssms-442	37	11	of	of	ADP
ajssms-442	37	12	selected	select	VERB
ajssms-442	37	13	nigerian	nigerian	ADJ
ajssms-442	37	14	commercial	commercial	ADJ
ajssms-442	37	15	banks	bank	NOUN
ajssms-442	37	16	,	,	PUNCT
ajssms-442	37	17	examines	examine	VERB
ajssms-442	37	18	the	the	DET
ajssms-442	37	19	relationship	relationship	NOUN
ajssms-442	37	20	between	between	ADP
ajssms-442	37	21	fixed	fix	VERB
ajssms-442	37	22	assets	asset	NOUN
ajssms-442	37	23	values	value	NOUN
ajssms-442	37	24	and	and	CCONJ
ajssms-442	37	25	return	return	VERB
ajssms-442	37	26	on	on	ADP
ajssms-442	37	27	investment	investment	NOUN
ajssms-442	37	28	(	(	PUNCT
ajssms-442	37	29	roi	roi	NOUN
ajssms-442	37	30	)	)	PUNCT
ajssms-442	37	31	and	and	CCONJ
ajssms-442	37	32	determines	determine	VERB
ajssms-442	37	33	the	the	DET
ajssms-442	37	34	effect	effect	NOUN
ajssms-442	37	35	of	of	ADP
ajssms-442	37	36	fixed	fix	VERB
ajssms-442	37	37	assets	asset	NOUN
ajssms-442	37	38	investment	investment	NOUN
ajssms-442	37	39	on	on	ADP
ajssms-442	37	40	net	net	ADJ
ajssms-442	37	41	profits	profit	NOUN
ajssms-442	37	42	of	of	ADP
ajssms-442	37	43	sampled	sample	VERB
ajssms-442	37	44	nigerian	nigerian	ADJ
ajssms-442	37	45	commercial	commercial	ADJ
ajssms-442	37	46	banks	bank	NOUN
ajssms-442	37	47	.	.	PUNCT
ajssms-442	38	1	2	2	X
ajssms-442	38	2	.	.	X
ajssms-442	38	3	literature	literature	PROPN
ajssms-442	38	4	review	review	PROPN
ajssms-442	38	5	prior	prior	ADJ
ajssms-442	38	6	studies	study	NOUN
ajssms-442	38	7	reported	report	VERB
ajssms-442	38	8	that	that	SCONJ
ajssms-442	38	9	investment	investment	NOUN
ajssms-442	38	10	in	in	ADP
ajssms-442	38	11	fixed	fixed	ADJ
ajssms-442	38	12	assets	asset	NOUN
ajssms-442	38	13	may	may	AUX
ajssms-442	38	14	have	have	VERB
ajssms-442	38	15	an	an	DET
ajssms-442	38	16	important	important	ADJ
ajssms-442	38	17	effect	effect	NOUN
ajssms-442	38	18	on	on	ADP
ajssms-442	38	19	the	the	DET
ajssms-442	38	20	firm	firm	NOUN
ajssms-442	38	21	’s	’s	PART
ajssms-442	38	22	profitability	profitability	NOUN
ajssms-442	38	23	.	.	PUNCT
ajssms-442	39	1	eriotis	eriotis	PROPN
ajssms-442	39	2	et	et	PROPN
ajssms-442	39	3	al	al	PROPN
ajssms-442	39	4	.	.	PROPN
ajssms-442	40	1	(	(	PUNCT
ajssms-442	40	2	2000	2000	NUM
ajssms-442	40	3	)	)	PUNCT
ajssms-442	40	4	investigated	investigate	VERB
ajssms-442	40	5	the	the	DET
ajssms-442	40	6	relationship	relationship	NOUN
ajssms-442	40	7	between	between	ADP
ajssms-442	40	8	debt	debt	NOUN
ajssms-442	40	9	to	to	ADP
ajssms-442	40	10	equity	equity	NOUN
ajssms-442	40	11	ratio	ratio	NOUN
ajssms-442	40	12	and	and	CCONJ
ajssms-442	40	13	firm	firm	NOUN
ajssms-442	40	14	’s	’s	PART
ajssms-442	40	15	profitability	profitability	NOUN
ajssms-442	40	16	taking	take	VERB
ajssms-442	40	17	into	into	ADP
ajssms-442	40	18	consideration	consideration	NOUN
ajssms-442	40	19	the	the	DET
ajssms-442	40	20	level	level	NOUN
ajssms-442	40	21	of	of	ADP
ajssms-442	40	22	a	a	DET
ajssms-442	40	23	firm	firm	NOUN
ajssms-442	40	24	’s	’s	PART
ajssms-442	40	25	investment	investment	NOUN
ajssms-442	40	26	and	and	CCONJ
ajssms-442	40	27	the	the	DET
ajssms-442	40	28	degree	degree	NOUN
ajssms-442	40	29	of	of	ADP
ajssms-442	40	30	market	market	NOUN
ajssms-442	40	31	power	power	NOUN
ajssms-442	40	32	.	.	PUNCT
ajssms-442	41	1	the	the	DET
ajssms-442	41	2	study	study	NOUN
ajssms-442	41	3	used	use	VERB
ajssms-442	41	4	panel	panel	NOUN
ajssms-442	41	5	data	datum	NOUN
ajssms-442	41	6	for	for	ADP
ajssms-442	41	7	various	various	ADJ
ajssms-442	41	8	industries	industry	NOUN
ajssms-442	41	9	,	,	PUNCT
ajssms-442	41	10	covering	cover	VERB
ajssms-442	41	11	a	a	DET
ajssms-442	41	12	period	period	NOUN
ajssms-442	41	13	1995	1995	NUM
ajssms-442	41	14	-	-	SYM
ajssms-442	41	15	96	96	NUM
ajssms-442	41	16	.	.	PUNCT
ajssms-442	42	1	they	they	PRON
ajssms-442	42	2	concluded	conclude	VERB
ajssms-442	42	3	that	that	SCONJ
ajssms-442	42	4	firms	firm	NOUN
ajssms-442	42	5	which	which	PRON
ajssms-442	42	6	prefer	prefer	VERB
ajssms-442	42	7	to	to	PART
ajssms-442	42	8	finance	finance	VERB
ajssms-442	42	9	their	their	PRON
ajssms-442	42	10	investment	investment	NOUN
ajssms-442	42	11	activities	activity	NOUN
ajssms-442	42	12	through	through	ADP
ajssms-442	42	13	self	self	NOUN
ajssms-442	42	14	-	-	PUNCT
ajssms-442	42	15	finance	finance	NOUN
ajssms-442	42	16	are	be	AUX
ajssms-442	42	17	more	more	ADV
ajssms-442	42	18	profitable	profitable	ADJ
ajssms-442	42	19	than	than	ADP
ajssms-442	42	20	firms	firm	NOUN
ajssms-442	42	21	which	which	PRON
ajssms-442	42	22	finance	finance	VERB
ajssms-442	42	23	investment	investment	NOUN
ajssms-442	42	24	through	through	ADP
ajssms-442	42	25	borrowed	borrow	VERB
ajssms-442	42	26	capital	capital	NOUN
ajssms-442	42	27	.	.	PUNCT
ajssms-442	43	1	according	accord	VERB
ajssms-442	43	2	to	to	ADP
ajssms-442	43	3	them	they	PRON
ajssms-442	43	4	,	,	PUNCT
ajssms-442	43	5	firms	firm	NOUN
ajssms-442	43	6	used	use	VERB
ajssms-442	43	7	their	their	PRON
ajssms-442	43	8	investment	investment	NOUN
ajssms-442	43	9	in	in	ADP
ajssms-442	43	10	fixed	fix	VERB
ajssms-442	43	11	assets	asset	NOUN
ajssms-442	43	12	as	as	ADP
ajssms-442	43	13	a	a	DET
ajssms-442	43	14	strategic	strategic	ADJ
ajssms-442	43	15	variable	variable	NOUN
ajssms-442	43	16	to	to	PART
ajssms-442	43	17	affect	affect	VERB
ajssms-442	43	18	profitability	profitability	NOUN
ajssms-442	43	19	.	.	PUNCT
ajssms-442	44	1	ibam	ibam	NOUN
ajssms-442	44	2	(	(	PUNCT
ajssms-442	44	3	2007	2007	NUM
ajssms-442	44	4	)	)	PUNCT
ajssms-442	44	5	argued	argue	VERB
ajssms-442	44	6	that	that	SCONJ
ajssms-442	44	7	a	a	DET
ajssms-442	44	8	company	company	NOUN
ajssms-442	44	9	’s	’s	PART
ajssms-442	44	10	investment	investment	NOUN
ajssms-442	44	11	in	in	ADP
ajssms-442	44	12	fixed	fix	VERB
ajssms-442	44	13	asset	asset	NOUN
ajssms-442	44	14	is	be	AUX
ajssms-442	44	15	dependent	dependent	ADJ
ajssms-442	44	16	,	,	PUNCT
ajssms-442	44	17	to	to	ADP
ajssms-442	44	18	a	a	DET
ajssms-442	44	19	large	large	ADJ
ajssms-442	44	20	degree	degree	NOUN
ajssms-442	44	21	,	,	PUNCT
ajssms-442	44	22	on	on	ADP
ajssms-442	44	23	its	its	PRON
ajssms-442	44	24	line	line	NOUN
ajssms-442	44	25	of	of	ADP
ajssms-442	44	26	business	business	NOUN
ajssms-442	44	27	.	.	PUNCT
ajssms-442	45	1	some	some	DET
ajssms-442	45	2	businesses	business	NOUN
ajssms-442	45	3	are	be	AUX
ajssms-442	45	4	more	more	ADJ
ajssms-442	45	5	capital	capital	NOUN
ajssms-442	45	6	intensive	intensive	ADJ
ajssms-442	45	7	than	than	ADP
ajssms-442	45	8	others	other	NOUN
ajssms-442	45	9	.	.	PUNCT
ajssms-442	46	1	according	accord	VERB
ajssms-442	46	2	to	to	ADP
ajssms-442	46	3	ibam	ibam	NOUN
ajssms-442	46	4	(	(	PUNCT
ajssms-442	46	5	2007	2007	NUM
ajssms-442	46	6	)	)	PUNCT
ajssms-442	46	7	fixed	fix	VERB
ajssms-442	46	8	asset	asset	NOUN
ajssms-442	46	9	turnover	turnover	NOUN
ajssms-442	46	10	ratio	ratio	NOUN
ajssms-442	46	11	looked	look	VERB
ajssms-442	46	12	at	at	ADP
ajssms-442	46	13	asset	asset	NOUN
ajssms-442	46	14	over	over	ADP
ajssms-442	46	15	time	time	NOUN
ajssms-442	46	16	and	and	CCONJ
ajssms-442	46	17	compares	compare	VERB
ajssms-442	46	18	the	the	DET
ajssms-442	46	19	ratio	ratio	NOUN
ajssms-442	46	20	to	to	ADP
ajssms-442	46	21	that	that	PRON
ajssms-442	46	22	of	of	ADP
ajssms-442	46	23	competitors	competitor	NOUN
ajssms-442	46	24	.	.	PUNCT
ajssms-442	47	1	this	this	PRON
ajssms-442	47	2	gives	give	VERB
ajssms-442	47	3	the	the	DET
ajssms-442	47	4	investor	investor	NOUN
ajssms-442	47	5	an	an	DET
ajssms-442	47	6	idea	idea	NOUN
ajssms-442	47	7	of	of	ADP
ajssms-442	47	8	how	how	SCONJ
ajssms-442	47	9	effectively	effectively	ADV
ajssms-442	47	10	a	a	DET
ajssms-442	47	11	company	company	NOUN
ajssms-442	47	12	’s	’s	PART
ajssms-442	47	13	management	management	NOUN
ajssms-442	47	14	is	be	AUX
ajssms-442	47	15	using	use	VERB
ajssms-442	47	16	fixed	fix	VERB
ajssms-442	47	17	asset	asset	NOUN
ajssms-442	47	18	.	.	PUNCT
ajssms-442	48	1	it	it	PRON
ajssms-442	48	2	is	be	AUX
ajssms-442	48	3	a	a	DET
ajssms-442	48	4	rough	rough	ADJ
ajssms-442	48	5	measure	measure	NOUN
ajssms-442	48	6	of	of	ADP
ajssms-442	48	7	the	the	DET
ajssms-442	48	8	productivity	productivity	NOUN
ajssms-442	48	9	of	of	ADP
ajssms-442	48	10	a	a	DET
ajssms-442	48	11	company	company	NOUN
ajssms-442	48	12	’s	’s	PART
ajssms-442	48	13	fixed	fix	VERB
ajssms-442	48	14	assets	asset	NOUN
ajssms-442	48	15	with	with	ADP
ajssms-442	48	16	respect	respect	NOUN
ajssms-442	48	17	to	to	ADP
ajssms-442	48	18	generating	generate	VERB
ajssms-442	48	19	sales	sale	NOUN
ajssms-442	48	20	.	.	PUNCT
ajssms-442	49	1	the	the	PRON
ajssms-442	49	2	higher	high	ADJ
ajssms-442	49	3	the	the	DET
ajssms-442	49	4	number	number	NOUN
ajssms-442	49	5	of	of	ADP
ajssms-442	49	6	times	time	NOUN
ajssms-442	49	7	turned	turn	VERB
ajssms-442	49	8	over	over	ADP
ajssms-442	49	9	,	,	PUNCT
ajssms-442	49	10	the	the	DET
ajssms-442	49	11	better	well	ADJ
ajssms-442	49	12	.	.	PUNCT
ajssms-442	50	1	however	however	ADV
ajssms-442	50	2	investors	investor	NOUN
ajssms-442	50	3	look	look	VERB
ajssms-442	50	4	for	for	ADP
ajssms-442	50	5	consistency	consistency	NOUN
ajssms-442	50	6	or	or	CCONJ
ajssms-442	50	7	increasing	increase	VERB
ajssms-442	50	8	fixed	fix	VERB
ajssms-442	50	9	assets	asset	NOUN
ajssms-442	50	10	turnover	turnover	NOUN
ajssms-442	50	11	rates	rate	NOUN
ajssms-442	50	12	as	as	ADP
ajssms-442	50	13	positive	positive	ADJ
ajssms-442	50	14	balance	balance	NOUN
ajssms-442	50	15	sheet	sheet	NOUN
ajssms-442	50	16	investment	investment	NOUN
ajssms-442	50	17	qualities	quality	NOUN
ajssms-442	50	18	(	(	PUNCT
ajssms-442	50	19	ibam	ibam	NOUN
ajssms-442	50	20	,	,	PUNCT
ajssms-442	50	21	2007	2007	NUM
ajssms-442	50	22	)	)	PUNCT
ajssms-442	50	23	.	.	PUNCT
ajssms-442	51	1	sayeed	sayeed	PROPN
ajssms-442	51	2	and	and	CCONJ
ajssms-442	51	3	hogue	hogue	PROPN
ajssms-442	51	4	(	(	PUNCT
ajssms-442	51	5	2009	2009	NUM
ajssms-442	51	6	)	)	PUNCT
ajssms-442	51	7	studied	study	VERB
ajssms-442	51	8	the	the	DET
ajssms-442	51	9	impact	impact	NOUN
ajssms-442	51	10	of	of	ADP
ajssms-442	51	11	assets	asset	NOUN
ajssms-442	51	12	and	and	CCONJ
ajssms-442	51	13	liability	liability	NOUN
ajssms-442	51	14	management	management	NOUN
ajssms-442	51	15	on	on	ADP
ajssms-442	51	16	profitability	profitability	NOUN
ajssms-442	51	17	of	of	ADP
ajssms-442	51	18	public	public	ADJ
ajssms-442	51	19	and	and	CCONJ
ajssms-442	51	20	private	private	ADJ
ajssms-442	51	21	commercial	commercial	ADJ
ajssms-442	51	22	banks	bank	NOUN
ajssms-442	51	23	in	in	ADP
ajssms-442	51	24	bangladesh	bangladesh	NOUN
ajssms-442	51	25	.	.	PUNCT
ajssms-442	52	1	according	accord	VERB
ajssms-442	52	2	to	to	ADP
ajssms-442	52	3	them	they	PRON
ajssms-442	52	4	,	,	PUNCT
ajssms-442	52	5	banks	bank	NOUN
ajssms-442	52	6	’	'	PUNCT
ajssms-442	52	7	profitability	profitability	NOUN
ajssms-442	52	8	is	be	AUX
ajssms-442	52	9	almost	almost	ADV
ajssms-442	52	10	always	always	ADV
ajssms-442	52	11	of	of	ADP
ajssms-442	52	12	concern	concern	NOUN
ajssms-442	52	13	in	in	ADP
ajssms-442	52	14	modern	modern	ADJ
ajssms-442	52	15	economy	economy	NOUN
ajssms-442	52	16	.	.	PUNCT
ajssms-442	53	1	banks	bank	NOUN
ajssms-442	53	2	are	be	AUX
ajssms-442	53	3	in	in	ADP
ajssms-442	53	4	business	business	NOUN
ajssms-442	53	5	to	to	PART
ajssms-442	53	6	receive	receive	VERB
ajssms-442	53	7	deposits	deposit	NOUN
ajssms-442	53	8	or	or	CCONJ
ajssms-442	53	9	liabilities	liability	NOUN
ajssms-442	53	10	and	and	CCONJ
ajssms-442	53	11	to	to	PART
ajssms-442	53	12	issue	issue	VERB
ajssms-442	53	13	debt	debt	NOUN
ajssms-442	53	14	securities	security	NOUN
ajssms-442	53	15	on	on	ADP
ajssms-442	53	16	the	the	DET
ajssms-442	53	17	one	one	NUM
ajssms-442	53	18	hand	hand	NOUN
ajssms-442	53	19	and	and	CCONJ
ajssms-442	53	20	create	create	VERB
ajssms-442	53	21	or	or	CCONJ
ajssms-442	53	22	invest	invest	VERB
ajssms-442	53	23	in	in	ADP
ajssms-442	53	24	assets	asset	NOUN
ajssms-442	53	25	on	on	ADP
ajssms-442	53	26	the	the	DET
ajssms-442	53	27	other	other	ADJ
ajssms-442	53	28	hand	hand	NOUN
ajssms-442	53	29	.	.	PUNCT
ajssms-442	54	1	thus	thus	ADV
ajssms-442	54	2	commercial	commercial	ADJ
ajssms-442	54	3	banks	bank	NOUN
ajssms-442	54	4	incur	incur	VERB
ajssms-442	54	5	cost	cost	NOUN
ajssms-442	54	6	for	for	ADP
ajssms-442	54	7	their	their	PRON
ajssms-442	54	8	liabilities	liability	NOUN
ajssms-442	54	9	and	and	CCONJ
ajssms-442	54	10	earn	earn	VERB
ajssms-442	54	11	income	income	NOUN
ajssms-442	54	12	from	from	ADP
ajssms-442	54	13	their	their	PRON
ajssms-442	54	14	assets	asset	NOUN
ajssms-442	54	15	.	.	PUNCT
ajssms-442	55	1	thus	thus	ADV
ajssms-442	55	2	profitability	profitability	NOUN
ajssms-442	55	3	of	of	ADP
ajssms-442	55	4	banks	bank	NOUN
ajssms-442	55	5	is	be	AUX
ajssms-442	55	6	directly	directly	ADV
ajssms-442	55	7	affected	affect	VERB
ajssms-442	55	8	by	by	ADP
ajssms-442	55	9	management	management	NOUN
ajssms-442	55	10	of	of	ADP
ajssms-442	55	11	their	their	PRON
ajssms-442	55	12	assets	asset	NOUN
ajssms-442	55	13	and	and	CCONJ
ajssms-442	55	14	liability	liability	NOUN
ajssms-442	55	15	.	.	PUNCT
ajssms-442	56	1	their	their	PRON
ajssms-442	56	2	study	study	NOUN
ajssms-442	56	3	examined	examine	VERB
ajssms-442	56	4	how	how	SCONJ
ajssms-442	56	5	assets	asset	NOUN
ajssms-442	56	6	and	and	CCONJ
ajssms-442	56	7	liability	liability	NOUN
ajssms-442	56	8	management	management	NOUN
ajssms-442	56	9	together	together	ADV
ajssms-442	56	10	with	with	ADP
ajssms-442	56	11	external	external	ADJ
ajssms-442	56	12	variable	variable	NOUN
ajssms-442	56	13	such	such	ADJ
ajssms-442	56	14	as	as	ADP
ajssms-442	56	15	degree	degree	NOUN
ajssms-442	56	16	of	of	ADP
ajssms-442	56	17	market	market	NOUN
ajssms-442	56	18	concentration	concentration	NOUN
ajssms-442	56	19	and	and	CCONJ
ajssms-442	56	20	inflation	inflation	NOUN
ajssms-442	56	21	rate	rate	NOUN
ajssms-442	56	22	impact	impact	NOUN
ajssms-442	56	23	the	the	DET
ajssms-442	56	24	profitability	profitability	NOUN
ajssms-442	56	25	of	of	ADP
ajssms-442	56	26	selected	select	VERB
ajssms-442	56	27	commercial	commercial	ADJ
ajssms-442	56	28	banks	bank	NOUN
ajssms-442	56	29	in	in	ADP
ajssms-442	56	30	bangladesh	bangladesh	NOUN
ajssms-442	56	31	.	.	PUNCT
ajssms-442	57	1	the	the	DET
ajssms-442	57	2	study	study	NOUN
ajssms-442	57	3	also	also	ADV
ajssms-442	57	4	dealt	deal	VERB
ajssms-442	57	5	with	with	ADP
ajssms-442	57	6	the	the	DET
ajssms-442	57	7	impact	impact	NOUN
ajssms-442	57	8	of	of	ADP
ajssms-442	57	9	assets	asset	NOUN
ajssms-442	57	10	and	and	CCONJ
ajssms-442	57	11	liability	liability	NOUN
ajssms-442	57	12	management	management	NOUN
ajssms-442	57	13	(	(	PUNCT
ajssms-442	57	14	alm	alm	NOUN
ajssms-442	57	15	)	)	PUNCT
ajssms-442	57	16	on	on	ADP
ajssms-442	57	17	the	the	DET
ajssms-442	57	18	profitability	profitability	NOUN
ajssms-442	57	19	of	of	ADP
ajssms-442	57	20	the	the	DET
ajssms-442	57	21	sixteen	sixteen	NUM
ajssms-442	57	22	bangladesh	bangladesh	NOUN
ajssms-442	57	23	commercial	commercial	ADJ
ajssms-442	57	24	banks	bank	NOUN
ajssms-442	57	25	classified	classify	VERB
ajssms-442	57	26	into	into	ADP
ajssms-442	57	27	private	private	ADJ
ajssms-442	57	28	and	and	CCONJ
ajssms-442	57	29	public	public	ADJ
ajssms-442	57	30	.	.	PUNCT
ajssms-442	58	1	the	the	DET
ajssms-442	58	2	results	result	NOUN
ajssms-442	58	3	show	show	VERB
ajssms-442	58	4	that	that	SCONJ
ajssms-442	58	5	the	the	DET
ajssms-442	58	6	use	use	NOUN
ajssms-442	58	7	of	of	ADP
ajssms-442	58	8	total	total	ADJ
ajssms-442	58	9	income	income	NOUN
ajssms-442	58	10	the	the	DET
ajssms-442	58	11	dependent	dependent	ADJ
ajssms-442	58	12	variable	variable	NOUN
ajssms-442	58	13	for	for	ADP
ajssms-442	58	14	private	private	ADJ
ajssms-442	58	15	and	and	CCONJ
ajssms-442	58	16	public	public	ADJ
ajssms-442	58	17	banks	bank	NOUN
ajssms-442	58	18	show	show	VERB
ajssms-442	58	19	evidence	evidence	NOUN
ajssms-442	58	20	that	that	SCONJ
ajssms-442	58	21	all	all	PRON
ajssms-442	58	22	of	of	ADP
ajssms-442	58	23	the	the	DET
ajssms-442	58	24	assets	asset	NOUN
ajssms-442	58	25	have	have	AUX
ajssms-442	58	26	significant	significant	ADJ
ajssms-442	58	27	contribution	contribution	NOUN
ajssms-442	58	28	to	to	ADP
ajssms-442	58	29	total	total	ADJ
ajssms-442	58	30	income	income	NOUN
ajssms-442	58	31	of	of	ADP
ajssms-442	58	32	the	the	DET
ajssms-442	58	33	private	private	ADJ
ajssms-442	58	34	banks	bank	NOUN
ajssms-442	58	35	.	.	PUNCT
ajssms-442	59	1	berger	berger	PROPN
ajssms-442	59	2	and	and	CCONJ
ajssms-442	59	3	deyoung	deyoung	PROPN
ajssms-442	59	4	(	(	PUNCT
ajssms-442	59	5	1997	1997	NUM
ajssms-442	59	6	)	)	PUNCT
ajssms-442	59	7	indicated	indicate	VERB
ajssms-442	59	8	that	that	SCONJ
ajssms-442	59	9	most	most	ADJ
ajssms-442	59	10	research	research	NOUN
ajssms-442	59	11	on	on	ADP
ajssms-442	59	12	bank	bank	NOUN
ajssms-442	59	13	efficiency	efficiency	NOUN
ajssms-442	59	14	is	be	AUX
ajssms-442	59	15	mainly	mainly	ADV
ajssms-442	59	16	weighted	weight	VERB
ajssms-442	59	17	on	on	ADP
ajssms-442	59	18	cost	cost	NOUN
ajssms-442	59	19	efficiency	efficiency	NOUN
ajssms-442	59	20	;	;	PUNCT
ajssms-442	60	1	zheng	zheng	PROPN
ajssms-442	60	2	et	et	PROPN
ajssms-442	60	3	al	al	PROPN
ajssms-442	60	4	.	.	PROPN
ajssms-442	60	5	(	(	PUNCT
ajssms-442	60	6	1997	1997	NUM
ajssms-442	60	7	)	)	PUNCT
ajssms-442	60	8	as	as	SCONJ
ajssms-442	60	9	stated	state	VERB
ajssms-442	60	10	in	in	ADP
ajssms-442	60	11	alayemi	alayemi	PROPN
ajssms-442	60	12	(	(	PUNCT
ajssms-442	60	13	2013	2013	NUM
ajssms-442	60	14	)	)	PUNCT
ajssms-442	60	15	also	also	ADV
ajssms-442	60	16	emphasized	emphasize	VERB
ajssms-442	60	17	the	the	DET
ajssms-442	60	18	cost	cost	NOUN
ajssms-442	60	19	efficiency	efficiency	NOUN
ajssms-442	60	20	of	of	ADP
ajssms-442	60	21	small	small	ADJ
ajssms-442	60	22	and	and	CCONJ
ajssms-442	60	23	midsized	midsized	ADJ
ajssms-442	60	24	banks	bank	NOUN
ajssms-442	60	25	in	in	ADP
ajssms-442	60	26	taiwan	taiwan	PROPN
ajssms-442	60	27	.	.	PUNCT
ajssms-442	61	1	it	it	PRON
ajssms-442	61	2	was	be	AUX
ajssms-442	61	3	not	not	PART
ajssms-442	61	4	until	until	ADP
ajssms-442	61	5	recently	recently	ADV
ajssms-442	61	6	that	that	SCONJ
ajssms-442	61	7	profit	profit	NOUN
ajssms-442	61	8	efficiency	efficiency	NOUN
ajssms-442	61	9	began	begin	VERB
ajssms-442	61	10	to	to	PART
ajssms-442	61	11	be	be	AUX
ajssms-442	61	12	noticed	notice	VERB
ajssms-442	61	13	.	.	PUNCT
ajssms-442	62	1	the	the	DET
ajssms-442	62	2	study	study	NOUN
ajssms-442	62	3	of	of	ADP
ajssms-442	62	4	profit	profit	NOUN
ajssms-442	62	5	efficiency	efficiency	NOUN
ajssms-442	62	6	considers	consider	VERB
ajssms-442	62	7	both	both	CCONJ
ajssms-442	62	8	the	the	DET
ajssms-442	62	9	cost	cost	NOUN
ajssms-442	62	10	efficiency	efficiency	NOUN
ajssms-442	62	11	and	and	CCONJ
ajssms-442	62	12	earning	earn	VERB
ajssms-442	62	13	efficiency	efficiency	NOUN
ajssms-442	62	14	.	.	PUNCT
ajssms-442	63	1	berger	berger	PROPN
ajssms-442	63	2	and	and	CCONJ
ajssms-442	63	3	deyoung	deyoung	PROPN
ajssms-442	63	4	(	(	PUNCT
ajssms-442	63	5	1997	1997	NUM
ajssms-442	63	6	)	)	PUNCT
ajssms-442	63	7	pointed	point	VERB
ajssms-442	63	8	out	out	ADP
ajssms-442	63	9	that	that	SCONJ
ajssms-442	63	10	while	while	SCONJ
ajssms-442	63	11	conducting	conduct	VERB
ajssms-442	63	12	research	research	NOUN
ajssms-442	63	13	on	on	ADP
ajssms-442	63	14	cost	cost	NOUN
ajssms-442	63	15	efficiency	efficiency	NOUN
ajssms-442	63	16	,	,	PUNCT
ajssms-442	63	17	profit	profit	NOUN
ajssms-442	63	18	must	must	AUX
ajssms-442	63	19	be	be	AUX
ajssms-442	63	20	assumed	assume	VERB
ajssms-442	63	21	to	to	PART
ajssms-442	63	22	reach	reach	VERB
ajssms-442	63	23	its	its	PRON
ajssms-442	63	24	maximum	maximum	ADJ
ajssms-442	63	25	level	level	NOUN
ajssms-442	63	26	under	under	ADP
ajssms-442	63	27	the	the	DET
ajssms-442	63	28	predetermined	predetermine	VERB
ajssms-442	63	29	bank	bank	NOUN
ajssms-442	63	30	inputs	input	NOUN
ajssms-442	63	31	and	and	CCONJ
ajssms-442	63	32	outputs	output	NOUN
ajssms-442	63	33	.	.	PUNCT
ajssms-442	64	1	however	however	ADV
ajssms-442	64	2	,	,	PUNCT
ajssms-442	64	3	the	the	DET
ajssms-442	64	4	above	above	ADJ
ajssms-442	64	5	assumption	assumption	NOUN
ajssms-442	64	6	may	may	AUX
ajssms-442	64	7	be	be	AUX
ajssms-442	64	8	inconsistent	inconsistent	ADJ
ajssms-442	64	9	with	with	ADP
ajssms-442	64	10	reality	reality	NOUN
ajssms-442	64	11	due	due	ADP
ajssms-442	64	12	to	to	ADP
ajssms-442	64	13	the	the	DET
ajssms-442	64	14	ignorance	ignorance	NOUN
ajssms-442	64	15	of	of	ADP
ajssms-442	64	16	quality	quality	NOUN
ajssms-442	64	17	problems	problem	NOUN
ajssms-442	64	18	.	.	PUNCT
ajssms-442	65	1	for	for	ADP
ajssms-442	65	2	instance	instance	NOUN
ajssms-442	65	3	,	,	PUNCT
ajssms-442	65	4	higher	high	ADJ
ajssms-442	65	5	quality	quality	NOUN
ajssms-442	65	6	banks	bank	NOUN
ajssms-442	65	7	may	may	AUX
ajssms-442	65	8	have	have	VERB
ajssms-442	65	9	higher	high	ADJ
ajssms-442	65	10	costs	cost	NOUN
ajssms-442	65	11	that	that	PRON
ajssms-442	65	12	induce	induce	VERB
ajssms-442	65	13	cost	cost	NOUN
ajssms-442	65	14	inefficiency	inefficiency	NOUN
ajssms-442	65	15	.	.	PUNCT
ajssms-442	66	1	however	however	ADV
ajssms-442	66	2	,	,	PUNCT
ajssms-442	66	3	the	the	DET
ajssms-442	66	4	higher	high	ADJ
ajssms-442	66	5	quality	quality	NOUN
ajssms-442	66	6	banks	bank	NOUN
ajssms-442	66	7	may	may	AUX
ajssms-442	66	8	generate	generate	VERB
ajssms-442	66	9	higher	high	ADJ
ajssms-442	66	10	earnings	earning	NOUN
ajssms-442	66	11	and	and	CCONJ
ajssms-442	66	12	profits	profit	NOUN
ajssms-442	66	13	,	,	PUNCT
ajssms-442	66	14	thus	thus	ADV
ajssms-442	66	15	it	it	PRON
ajssms-442	66	16	makes	make	VERB
ajssms-442	66	17	profit	profit	NOUN
ajssms-442	66	18	efficiency	efficiency	NOUN
ajssms-442	66	19	.	.	PUNCT
ajssms-442	67	1	beneish	beneish	PROPN
ajssms-442	67	2	et	et	PROPN
ajssms-442	67	3	al	al	PROPN
ajssms-442	67	4	.	.	PROPN
ajssms-442	68	1	(	(	PUNCT
ajssms-442	68	2	2001	2001	NUM
ajssms-442	68	3	)	)	PUNCT
ajssms-442	68	4	,	,	PUNCT
ajssms-442	68	5	and	and	CCONJ
ajssms-442	68	6	fairfield	fairfield	PROPN
ajssms-442	68	7	,	,	PUNCT
ajssms-442	68	8	whisenant	whisenant	NOUN
ajssms-442	68	9	and	and	CCONJ
ajssms-442	68	10	yohn	yohn	PROPN
ajssms-442	68	11	(	(	PUNCT
ajssms-442	68	12	2003	2003	NUM
ajssms-442	68	13	)	)	PUNCT
ajssms-442	68	14	,	,	PUNCT
ajssms-442	68	15	among	among	ADP
ajssms-442	68	16	others	other	NOUN
ajssms-442	68	17	have	have	AUX
ajssms-442	68	18	identified	identify	VERB
ajssms-442	68	19	a	a	DET
ajssms-442	68	20	rather	rather	ADV
ajssms-442	68	21	strong	strong	ADJ
ajssms-442	68	22	negative	negative	ADJ
ajssms-442	68	23	relationship	relationship	NOUN
ajssms-442	68	24	between	between	ADP
ajssms-442	68	25	investment	investment	NOUN
ajssms-442	68	26	intensity	intensity	NOUN
ajssms-442	68	27	and	and	CCONJ
ajssms-442	68	28	profitability	profitability	NOUN
ajssms-442	68	29	.	.	PUNCT
ajssms-442	69	1	gautam	gautam	PROPN
ajssms-442	69	2	(	(	PUNCT
ajssms-442	69	3	2008	2008	NUM
ajssms-442	69	4	)	)	PUNCT
ajssms-442	69	5	found	find	VERB
ajssms-442	69	6	out	out	ADP
ajssms-442	69	7	that	that	SCONJ
ajssms-442	69	8	high	high	ADJ
ajssms-442	69	9	fixed	fix	VERB
ajssms-442	69	10	cost	cost	NOUN
ajssms-442	69	11	can	can	AUX
ajssms-442	69	12	deplete	deplete	VERB
ajssms-442	69	13	a	a	DET
ajssms-442	69	14	company	company	NOUN
ajssms-442	69	15	’s	’s	PART
ajssms-442	69	16	profit	profit	NOUN
ajssms-442	69	17	especially	especially	ADV
ajssms-442	69	18	if	if	SCONJ
ajssms-442	69	19	sales	sale	NOUN
ajssms-442	69	20	fall	fall	VERB
ajssms-442	69	21	.	.	PUNCT
ajssms-442	70	1	the	the	DET
ajssms-442	70	2	revelation	revelation	NOUN
ajssms-442	70	3	that	that	SCONJ
ajssms-442	70	4	other	other	ADJ
ajssms-442	70	5	variables	variable	NOUN
ajssms-442	70	6	do	do	AUX
ajssms-442	70	7	not	not	PART
ajssms-442	70	8	have	have	AUX
ajssms-442	70	9	significant	significant	ADJ
ajssms-442	70	10	impact	impact	NOUN
ajssms-442	70	11	on	on	ADP
ajssms-442	70	12	profit	profit	NOUN
ajssms-442	70	13	after	after	SCONJ
ajssms-442	70	14	tax	tax	NOUN
ajssms-442	70	15	may	may	AUX
ajssms-442	70	16	be	be	AUX
ajssms-442	70	17	explained	explain	VERB
ajssms-442	70	18	by	by	ADP
ajssms-442	70	19	the	the	DET
ajssms-442	70	20	fact	fact	NOUN
ajssms-442	70	21	that	that	SCONJ
ajssms-442	70	22	companies	company	NOUN
ajssms-442	70	23	probably	probably	ADV
ajssms-442	70	24	adjust	adjust	VERB
ajssms-442	70	25	selling	sell	VERB
ajssms-442	70	26	prices	price	NOUN
ajssms-442	70	27	of	of	ADP
ajssms-442	70	28	their	their	PRON
ajssms-442	70	29	products	product	NOUN
ajssms-442	70	30	to	to	PART
ajssms-442	70	31	take	take	VERB
ajssms-442	70	32	care	care	NOUN
ajssms-442	70	33	of	of	ADP
ajssms-442	70	34	changes	change	NOUN
ajssms-442	70	35	in	in	ADP
ajssms-442	70	36	variable	variable	ADJ
ajssms-442	70	37	cost	cost	NOUN
ajssms-442	70	38	other	other	ADJ
ajssms-442	70	39	than	than	ADP
ajssms-442	70	40	fixed	fix	VERB
ajssms-442	70	41	cost	cost	NOUN
ajssms-442	70	42	.	.	PUNCT
ajssms-442	71	1	okwo	okwo	PROPN
ajssms-442	71	2	et	et	PROPN
ajssms-442	71	3	al	al	PROPN
ajssms-442	71	4	.	.	PROPN
ajssms-442	72	1	(	(	PUNCT
ajssms-442	72	2	2012	2012	NUM
ajssms-442	72	3	)	)	PUNCT
ajssms-442	72	4	studied	study	VERB
ajssms-442	72	5	the	the	DET
ajssms-442	72	6	investment	investment	NOUN
ajssms-442	72	7	in	in	ADP
ajssms-442	72	8	fixed	fix	VERB
ajssms-442	72	9	assets	asset	NOUN
ajssms-442	72	10	and	and	CCONJ
ajssms-442	72	11	firm	firm	ADJ
ajssms-442	72	12	profitability	profitability	NOUN
ajssms-442	72	13	,	,	PUNCT
ajssms-442	72	14	evidence	evidence	NOUN
ajssms-442	72	15	from	from	ADP
ajssms-442	72	16	the	the	DET
ajssms-442	72	17	nigerian	nigerian	ADJ
ajssms-442	72	18	brewery	brewery	NOUN
ajssms-442	72	19	industry	industry	NOUN
ajssms-442	72	20	.	.	PUNCT
ajssms-442	73	1	a	a	DET
ajssms-442	73	2	cross	cross	ADJ
ajssms-442	73	3	sectional	sectional	ADJ
ajssms-442	73	4	data	datum	NOUN
ajssms-442	73	5	was	be	AUX
ajssms-442	73	6	gathered	gather	VERB
ajssms-442	73	7	for	for	ADP
ajssms-442	73	8	the	the	DET
ajssms-442	73	9	analysis	analysis	NOUN
ajssms-442	73	10	from	from	ADP
ajssms-442	73	11	the	the	DET
ajssms-442	73	12	annual	annual	ADJ
ajssms-442	73	13	reports	report	NOUN
ajssms-442	73	14	of	of	ADP
ajssms-442	73	15	the	the	DET
ajssms-442	73	16	sampled	sample	VERB
ajssms-442	73	17	brewery	brewery	NOUN
ajssms-442	73	18	firms	firm	NOUN
ajssms-442	73	19	for	for	ADP
ajssms-442	73	20	a	a	DET
ajssms-442	73	21	period	period	NOUN
ajssms-442	73	22	of	of	ADP
ajssms-442	73	23	1995	1995	NUM
ajssms-442	73	24	to	to	ADP
ajssms-442	73	25	2009	2009	NUM
ajssms-442	73	26	.	.	PUNCT
ajssms-442	74	1	the	the	DET
ajssms-442	74	2	four	four	NUM
ajssms-442	74	3	brewery	brewery	NOUN
ajssms-442	74	4	firms	firm	NOUN
ajssms-442	74	5	that	that	PRON
ajssms-442	74	6	constitute	constitute	VERB
ajssms-442	74	7	the	the	DET
ajssms-442	74	8	sample	sample	NOUN
ajssms-442	74	9	were	be	AUX
ajssms-442	74	10	those	those	PRON
ajssms-442	74	11	quoted	quote	VERB
ajssms-442	74	12	on	on	ADP
ajssms-442	74	13	the	the	DET
ajssms-442	74	14	nigerian	nigerian	ADJ
ajssms-442	74	15	stock	stock	NOUN
ajssms-442	74	16	exchange	exchange	PROPN
ajssms-442	74	17	and	and	CCONJ
ajssms-442	74	18	their	their	PRON
ajssms-442	74	19	inclusion	inclusion	NOUN
ajssms-442	74	20	in	in	ADP
ajssms-442	74	21	the	the	DET
ajssms-442	74	22	analysis	analysis	NOUN
ajssms-442	74	23	is	be	AUX
ajssms-442	74	24	based	base	VERB
ajssms-442	74	25	on	on	ADP
ajssms-442	74	26	the	the	DET
ajssms-442	74	27	availability	availability	NOUN
ajssms-442	74	28	of	of	ADP
ajssms-442	74	29	data	datum	NOUN
ajssms-442	74	30	for	for	ADP
ajssms-442	74	31	the	the	DET
ajssms-442	74	32	sample	sample	NOUN
ajssms-442	74	33	period	period	NOUN
ajssms-442	74	34	.	.	PUNCT
ajssms-442	75	1	the	the	DET
ajssms-442	75	2	brewery	brewery	NOUN
ajssms-442	75	3	firms	firm	NOUN
ajssms-442	75	4	that	that	PRON
ajssms-442	75	5	constitute	constitute	VERB
ajssms-442	75	6	the	the	DET
ajssms-442	75	7	sample	sample	NOUN
ajssms-442	75	8	are	be	AUX
ajssms-442	75	9	:	:	PUNCT
ajssms-442	75	10	nigerian	nigerian	PROPN
ajssms-442	75	11	breweries	breweries	PROPN
ajssms-442	75	12	plc	plc	PROPN
ajssms-442	75	13	,	,	PUNCT
ajssms-442	75	14	guinness	guinness	PROPN
ajssms-442	75	15	nigeria	nigeria	PROPN
ajssms-442	75	16	plc	plc	PROPN
ajssms-442	75	17	and	and	CCONJ
ajssms-442	75	18	international	international	PROPN
ajssms-442	75	19	breweries	breweries	PROPN
ajssms-442	75	20	plc	plc	PROPN
ajssms-442	75	21	,	,	PUNCT
ajssms-442	75	22	champion	champion	NOUN
ajssms-442	75	23	breweries	breweries	PROPN
ajssms-442	75	24	plc	plc	PROPN
ajssms-442	75	25	.	.	PUNCT
ajssms-442	76	1	the	the	DET
ajssms-442	76	2	result	result	NOUN
ajssms-442	76	3	of	of	ADP
ajssms-442	76	4	the	the	DET
ajssms-442	76	5	tested	test	VERB
ajssms-442	76	6	hypothesis	hypothesis	NOUN
ajssms-442	76	7	showed	show	VERB
ajssms-442	76	8	that	that	SCONJ
ajssms-442	76	9	the	the	DET
ajssms-442	76	10	level	level	NOUN
ajssms-442	76	11	of	of	ADP
ajssms-442	76	12	investment	investment	NOUN
ajssms-442	76	13	in	in	ADP
ajssms-442	76	14	fixed	fix	VERB
ajssms-442	76	15	assets	asset	NOUN
ajssms-442	76	16	does	do	AUX
ajssms-442	76	17	not	not	PART
ajssms-442	76	18	strongly	strongly	ADV
ajssms-442	76	19	and	and	CCONJ
ajssms-442	76	20	significantly	significantly	ADV
ajssms-442	76	21	impact	impact	VERB
ajssms-442	76	22	on	on	ADP
ajssms-442	76	23	the	the	DET
ajssms-442	76	24	level	level	NOUN
ajssms-442	76	25	of	of	ADP
ajssms-442	76	26	reported	report	VERB
ajssms-442	76	27	profit	profit	NOUN
ajssms-442	76	28	of	of	ADP
ajssms-442	76	29	breweries	brewery	NOUN
ajssms-442	76	30	in	in	ADP
ajssms-442	76	31	nigeria	nigeria	PROPN
ajssms-442	76	32	.	.	PUNCT
ajssms-442	77	1	asian	asian	ADJ
ajssms-442	77	2	journal	journal	PROPN
ajssms-442	77	3	of	of	ADP
ajssms-442	77	4	social	social	ADJ
ajssms-442	77	5	sciences	sciences	PROPN
ajssms-442	77	6	and	and	CCONJ
ajssms-442	77	7	management	management	NOUN
ajssms-442	77	8	studies	study	NOUN
ajssms-442	77	9	,	,	PUNCT
ajssms-442	77	10	2014	2014	NUM
ajssms-442	77	11	,	,	PUNCT
ajssms-442	77	12	1(3	1(3	NUM
ajssms-442	77	13	):	):	PUNCT
ajssms-442	77	14	78	78	NUM
ajssms-442	77	15	-	-	SYM
ajssms-442	77	16	82	82	NUM
ajssms-442	77	17	80	80	NUM
ajssms-442	77	18	khalid	khalid	NOUN
ajssms-442	77	19	(	(	PUNCT
ajssms-442	77	20	2012	2012	NUM
ajssms-442	77	21	)	)	PUNCT
ajssms-442	77	22	examined	examine	VERB
ajssms-442	77	23	the	the	DET
ajssms-442	77	24	relationship	relationship	NOUN
ajssms-442	77	25	between	between	ADP
ajssms-442	77	26	the	the	DET
ajssms-442	77	27	asset	asset	NOUN
ajssms-442	77	28	quality	quality	NOUN
ajssms-442	77	29	management	management	NOUN
ajssms-442	77	30	proxies	proxy	NOUN
ajssms-442	77	31	and	and	CCONJ
ajssms-442	77	32	profitability	profitability	NOUN
ajssms-442	77	33	nexus	nexus	NOUN
ajssms-442	77	34	.	.	PUNCT
ajssms-442	78	1	using	use	VERB
ajssms-442	78	2	the	the	DET
ajssms-442	78	3	return	return	NOUN
ajssms-442	78	4	on	on	ADP
ajssms-442	78	5	assets	asset	NOUN
ajssms-442	78	6	and	and	CCONJ
ajssms-442	78	7	profitability	profitability	NOUN
ajssms-442	78	8	ratios	ratio	NOUN
ajssms-442	78	9	as	as	ADP
ajssms-442	78	10	proxies	proxy	NOUN
ajssms-442	78	11	for	for	ADP
ajssms-442	78	12	bank	bank	NOUN
ajssms-442	78	13	profitability	profitability	NOUN
ajssms-442	78	14	for	for	ADP
ajssms-442	78	15	the	the	DET
ajssms-442	78	16	period	period	NOUN
ajssms-442	78	17	2006	2006	NUM
ajssms-442	78	18	-	-	SYM
ajssms-442	78	19	07	07	NUM
ajssms-442	78	20	to	to	ADP
ajssms-442	78	21	2010	2010	NUM
ajssms-442	78	22	-	-	SYM
ajssms-442	78	23	11	11	NUM
ajssms-442	78	24	,	,	PUNCT
ajssms-442	78	25	operating	operating	NOUN
ajssms-442	78	26	performance	performance	NOUN
ajssms-442	78	27	of	of	ADP
ajssms-442	78	28	the	the	DET
ajssms-442	78	29	sample	sample	NOUN
ajssms-442	78	30	banks	bank	NOUN
ajssms-442	78	31	is	be	AUX
ajssms-442	78	32	estimated	estimate	VERB
ajssms-442	78	33	with	with	ADP
ajssms-442	78	34	the	the	DET
ajssms-442	78	35	help	help	NOUN
ajssms-442	78	36	of	of	ADP
ajssms-442	78	37	financial	financial	ADJ
ajssms-442	78	38	ratios	ratio	NOUN
ajssms-442	78	39	.	.	PUNCT
ajssms-442	79	1	also	also	ADV
ajssms-442	79	2	multiple	multiple	ADJ
ajssms-442	79	3	regression	regression	NOUN
ajssms-442	79	4	model	model	NOUN
ajssms-442	79	5	was	be	AUX
ajssms-442	79	6	employed	employ	VERB
ajssms-442	79	7	to	to	PART
ajssms-442	79	8	examine	examine	VERB
ajssms-442	79	9	if	if	SCONJ
ajssms-442	79	10	bank	bank	NOUN
ajssms-442	79	11	asset	asset	NOUN
ajssms-442	79	12	quality	quality	NOUN
ajssms-442	79	13	and	and	CCONJ
ajssms-442	79	14	operating	operating	NOUN
ajssms-442	79	15	performance	performance	NOUN
ajssms-442	79	16	are	be	AUX
ajssms-442	79	17	positively	positively	ADV
ajssms-442	79	18	correlated	correlate	VERB
ajssms-442	79	19	.	.	PUNCT
ajssms-442	80	1	the	the	DET
ajssms-442	80	2	results	result	NOUN
ajssms-442	80	3	showed	show	VERB
ajssms-442	80	4	that	that	SCONJ
ajssms-442	80	5	a	a	DET
ajssms-442	80	6	bad	bad	ADJ
ajssms-442	80	7	asset	asset	NOUN
ajssms-442	80	8	ratio	ratio	NOUN
ajssms-442	80	9	is	be	AUX
ajssms-442	80	10	negatively	negatively	ADV
ajssms-442	80	11	associated	associate	VERB
ajssms-442	80	12	with	with	ADP
ajssms-442	80	13	banking	banking	NOUN
ajssms-442	80	14	operating	operating	NOUN
ajssms-442	80	15	performance	performance	NOUN
ajssms-442	80	16	,	,	PUNCT
ajssms-442	80	17	after	after	ADP
ajssms-442	80	18	controlling	control	VERB
ajssms-442	80	19	for	for	ADP
ajssms-442	80	20	the	the	DET
ajssms-442	80	21	effects	effect	NOUN
ajssms-442	80	22	of	of	ADP
ajssms-442	80	23	operating	operating	NOUN
ajssms-442	80	24	scale	scale	NOUN
ajssms-442	80	25	,	,	PUNCT
ajssms-442	80	26	traditional	traditional	ADJ
ajssms-442	80	27	banking	banking	NOUN
ajssms-442	80	28	business	business	NOUN
ajssms-442	80	29	concentration	concentration	NOUN
ajssms-442	80	30	and	and	CCONJ
ajssms-442	80	31	the	the	DET
ajssms-442	80	32	idle	idle	ADJ
ajssms-442	80	33	fund	fund	NOUN
ajssms-442	80	34	ratio	ratio	NOUN
ajssms-442	80	35	.	.	PUNCT
ajssms-442	81	1	3	3	X
ajssms-442	81	2	.	.	X
ajssms-442	81	3	methodology	methodology	NOUN
ajssms-442	81	4	net	net	ADJ
ajssms-442	81	5	profit	profit	NOUN
ajssms-442	81	6	is	be	AUX
ajssms-442	81	7	the	the	DET
ajssms-442	81	8	explained	explain	VERB
ajssms-442	81	9	variable	variable	NOUN
ajssms-442	81	10	in	in	ADP
ajssms-442	81	11	this	this	DET
ajssms-442	81	12	model	model	NOUN
ajssms-442	81	13	,	,	PUNCT
ajssms-442	81	14	while	while	SCONJ
ajssms-442	81	15	the	the	DET
ajssms-442	81	16	explanatory	explanatory	ADJ
ajssms-442	81	17	variables	variable	NOUN
ajssms-442	81	18	are	be	AUX
ajssms-442	81	19	book	book	NOUN
ajssms-442	81	20	values	value	NOUN
ajssms-442	81	21	of	of	ADP
ajssms-442	81	22	building	building	NOUN
ajssms-442	81	23	,	,	PUNCT
ajssms-442	81	24	land	land	NOUN
ajssms-442	81	25	,	,	PUNCT
ajssms-442	81	26	leasehold	leasehold	NOUN
ajssms-442	81	27	premises	premise	NOUN
ajssms-442	81	28	,	,	PUNCT
ajssms-442	81	29	fixtures	fixture	NOUN
ajssms-442	81	30	and	and	CCONJ
ajssms-442	81	31	fitting	fitting	ADJ
ajssms-442	81	32	,	,	PUNCT
ajssms-442	81	33	and	and	CCONJ
ajssms-442	81	34	investment	investment	NOUN
ajssms-442	81	35	in	in	ADP
ajssms-442	81	36	computers	computer	NOUN
ajssms-442	81	37	.	.	PUNCT
ajssms-442	82	1	3.1	3.1	NUM
ajssms-442	82	2	.	.	PUNCT
ajssms-442	82	3	method	method	NOUN
ajssms-442	82	4	of	of	ADP
ajssms-442	82	5	data	datum	NOUN
ajssms-442	82	6	collection	collection	NOUN
ajssms-442	82	7	the	the	DET
ajssms-442	82	8	data	datum	NOUN
ajssms-442	82	9	was	be	AUX
ajssms-442	82	10	obtained	obtain	VERB
ajssms-442	82	11	from	from	ADP
ajssms-442	82	12	annual	annual	ADJ
ajssms-442	82	13	reports	report	NOUN
ajssms-442	82	14	accounts	account	NOUN
ajssms-442	82	15	of	of	ADP
ajssms-442	82	16	twenty	twenty	NUM
ajssms-442	82	17	(	(	PUNCT
ajssms-442	82	18	13	13	NUM
ajssms-442	82	19	)	)	PUNCT
ajssms-442	82	20	nigerian	nigerian	ADJ
ajssms-442	82	21	commercial	commercial	ADJ
ajssms-442	82	22	bank	bank	NOUN
ajssms-442	82	23	.	.	PUNCT
ajssms-442	83	1	3.2	3.2	NUM
ajssms-442	83	2	.	.	PUNCT
ajssms-442	84	1	sample	sample	NOUN
ajssms-442	84	2	size	size	NOUN
ajssms-442	84	3	thirteen	thirteen	NUM
ajssms-442	84	4	nigerian	nigerian	ADJ
ajssms-442	84	5	commercial	commercial	ADJ
ajssms-442	84	6	banks	bank	NOUN
ajssms-442	84	7	were	be	AUX
ajssms-442	84	8	purposively	purposively	ADV
ajssms-442	84	9	selected	select	VERB
ajssms-442	84	10	for	for	ADP
ajssms-442	84	11	the	the	DET
ajssms-442	84	12	survey	survey	NOUN
ajssms-442	84	13	and	and	CCONJ
ajssms-442	84	14	analysis	analysis	NOUN
ajssms-442	84	15	.	.	PUNCT
ajssms-442	85	1	the	the	DET
ajssms-442	85	2	duration	duration	NOUN
ajssms-442	85	3	of	of	ADP
ajssms-442	85	4	the	the	DET
ajssms-442	85	5	research	research	NOUN
ajssms-442	85	6	was	be	AUX
ajssms-442	85	7	basically	basically	ADV
ajssms-442	85	8	from	from	ADP
ajssms-442	85	9	2000	2000	NUM
ajssms-442	85	10	-	-	SYM
ajssms-442	85	11	2012	2012	NUM
ajssms-442	85	12	.	.	PUNCT
ajssms-442	86	1	this	this	DET
ajssms-442	86	2	study	study	NOUN
ajssms-442	86	3	employs	employ	VERB
ajssms-442	86	4	annual	annual	ADJ
ajssms-442	86	5	data	datum	NOUN
ajssms-442	86	6	on	on	ADP
ajssms-442	86	7	theeffect	theeffect	NOUN
ajssms-442	86	8	of	of	ADP
ajssms-442	86	9	investment	investment	NOUN
ajssms-442	86	10	in	in	ADP
ajssms-442	86	11	fixed	fix	VERB
ajssms-442	86	12	asset	asset	NOUN
ajssms-442	86	13	on	on	ADP
ajssms-442	86	14	profitability	profitability	NOUN
ajssms-442	86	15	of	of	ADP
ajssms-442	86	16	selected	select	VERB
ajssms-442	86	17	nigerian	nigerian	ADJ
ajssms-442	86	18	banks	bank	NOUN
ajssms-442	86	19	from	from	ADP
ajssms-442	86	20	the	the	DET
ajssms-442	86	21	period	period	NOUN
ajssms-442	86	22	of	of	ADP
ajssms-442	86	23	2000	2000	NUM
ajssms-442	86	24	to	to	ADP
ajssms-442	86	25	2012	2012	NUM
ajssms-442	86	26	.	.	PUNCT
ajssms-442	87	1	4	4	X
ajssms-442	87	2	.	.	X
ajssms-442	87	3	data	datum	NOUN
ajssms-442	87	4	analysis	analysis	NOUN
ajssms-442	87	5	techniques	technique	NOUN
ajssms-442	87	6	regression	regression	VERB
ajssms-442	87	7	analysis	analysis	NOUN
ajssms-442	87	8	technique	technique	NOUN
ajssms-442	87	9	was	be	AUX
ajssms-442	87	10	used	use	VERB
ajssms-442	87	11	to	to	PART
ajssms-442	87	12	measure	measure	VERB
ajssms-442	87	13	the	the	DET
ajssms-442	87	14	effect	effect	NOUN
ajssms-442	87	15	of	of	ADP
ajssms-442	87	16	independent	independent	ADJ
ajssms-442	87	17	variables	variable	NOUN
ajssms-442	87	18	on	on	ADP
ajssms-442	87	19	dependent	dependent	ADJ
ajssms-442	87	20	variable	variable	NOUN
ajssms-442	87	21	.	.	PUNCT
ajssms-442	88	1	while	while	SCONJ
ajssms-442	88	2	pearson	pearson	PROPN
ajssms-442	88	3	product	product	PROPN
ajssms-442	88	4	moment	moment	NOUN
ajssms-442	88	5	correlation	correlation	NOUN
ajssms-442	88	6	was	be	AUX
ajssms-442	88	7	used	use	VERB
ajssms-442	88	8	to	to	PART
ajssms-442	88	9	measure	measure	VERB
ajssms-442	88	10	the	the	DET
ajssms-442	88	11	relationship	relationship	NOUN
ajssms-442	88	12	between	between	ADP
ajssms-442	88	13	the	the	DET
ajssms-442	88	14	dependent	dependent	ADJ
ajssms-442	88	15	variable	variable	NOUN
ajssms-442	88	16	and	and	CCONJ
ajssms-442	88	17	independent	independent	ADJ
ajssms-442	88	18	variables	variable	NOUN
ajssms-442	88	19	.	.	PUNCT
ajssms-442	89	1	regression	regression	NOUN
ajssms-442	89	2	models	model	NOUN
ajssms-442	89	3	in	in	ADP
ajssms-442	89	4	the	the	DET
ajssms-442	89	5	following	following	ADJ
ajssms-442	89	6	variables	variable	NOUN
ajssms-442	89	7	:	:	PUNCT
ajssms-442	89	8	=	=	SYM
ajssms-442	89	9	a	a	DET
ajssms-442	89	10	regression	regression	NOUN
ajssms-442	89	11	model	model	NOUN
ajssms-442	89	12	relates	relate	VERB
ajssms-442	89	13	to	to	ADP
ajssms-442	89	14	a	a	DET
ajssms-442	89	15	function	function	NOUN
ajssms-442	89	16	of	of	ADP
ajssms-442	89	17	and	and	CCONJ
ajssms-442	89	18	where	where	SCONJ
ajssms-442	89	19	:	:	PUNCT
ajssms-442	89	20	dependent	dependent	ADJ
ajssms-442	89	21	variable	variable	NOUN
ajssms-442	89	22	,	,	PUNCT
ajssms-442	89	23	i.e	i.e	PRON
ajssms-442	89	24	profitability	profitability	NOUN
ajssms-442	89	25	independent	independent	ADJ
ajssms-442	89	26	variables	variable	NOUN
ajssms-442	89	27	i.e	i.e	PRON
ajssms-442	89	28	investment	investment	NOUN
ajssms-442	89	29	in	in	ADP
ajssms-442	89	30	fixed	fix	VERB
ajssms-442	89	31	assets	asset	NOUN
ajssms-442	89	32	by	by	ADP
ajssms-442	89	33	description	description	NOUN
ajssms-442	89	34	.	.	PUNCT
ajssms-442	90	1	error	error	NOUN
ajssms-442	90	2	term	term	NOUN
ajssms-442	90	3	3.1	3.1	NUM
ajssms-442	90	4	.	.	PUNCT
ajssms-442	90	5	model	model	NOUN
ajssms-442	90	6	specification	specification	NOUN
ajssms-442	90	7			NOUN
ajssms-442	90	8			SYM
ajssms-442	90	9			NOUN
ajssms-442	90	10			SYM
ajssms-442	90	11			NOUN
ajssms-442	90	12			SYM
ajssms-442	90	13			NOUN
ajssms-442	90	14	2222	2222	PUNCT
ajssms-442	90	15	.	.	PUNCT
ajssms-442	90	16	.	.	PUNCT
ajssms-442	91	1	sfsfnwcwcn	sfsfnwcwcn	INTJ
ajssms-442	91	2	sfwcsfwcn	sfwcsfwcn	NOUN
ajssms-442	91	3	r	r	NOUN
ajssms-442	91	4			X
ajssms-442	91	5			NUM
ajssms-442	91	6			NOUN
ajssms-442	91	7	1	1	NUM
ajssms-442	91	8	n	n	NOUN
ajssms-442	91	9	=	=	SYM
ajssms-442	91	10	no	no	PROPN
ajssms-442	91	11	of	of	ADP
ajssms-442	91	12	observations	observation	NOUN
ajssms-442	91	13	.	.	PUNCT
ajssms-442	92	1	where	where	SCONJ
ajssms-442	92	2	r	r	NOUN
ajssms-442	92	3	=	=	SYM
ajssms-442	92	4	coefficient	coefficient	NOUN
ajssms-442	92	5	of	of	ADP
ajssms-442	92	6	correlation	correlation	NOUN
ajssms-442	92	7	showing	show	VERB
ajssms-442	92	8	the	the	DET
ajssms-442	92	9	degree	degree	NOUN
ajssms-442	92	10	of	of	ADP
ajssms-442	92	11	relationship	relationship	NOUN
ajssms-442	92	12	between	between	ADP
ajssms-442	92	13	the	the	DET
ajssms-442	92	14	dependent	dependent	ADJ
ajssms-442	92	15	variable	variable	ADJ
ajssms-442	92	16	and	and	CCONJ
ajssms-442	92	17	independent	independent	ADJ
ajssms-442	92	18	variable	variable	NOUN
ajssms-442	92	19	.	.	PUNCT
ajssms-442	93	1	=	=	PUNCT
ajssms-442	94	1	+	+	PUNCT
ajssms-442	95	1	+	+	CCONJ
ajssms-442	95	2	+	+	SYM
ajssms-442	95	3	2	2	NUM
ajssms-442	95	4	where	where	SCONJ
ajssms-442	95	5	:	:	PUNCT
ajssms-442	95	6	5	5	X
ajssms-442	95	7	.	.	NOUN
ajssms-442	95	8	presentation	presentation	NOUN
ajssms-442	95	9	and	and	CCONJ
ajssms-442	95	10	analysis	analysis	NOUN
ajssms-442	95	11	of	of	ADP
ajssms-442	95	12	data	datum	NOUN
ajssms-442	95	13	the	the	DET
ajssms-442	95	14	analysis	analysis	NOUN
ajssms-442	95	15	of	of	ADP
ajssms-442	95	16	the	the	DET
ajssms-442	95	17	effect	effect	NOUN
ajssms-442	95	18	of	of	ADP
ajssms-442	95	19	investment	investment	NOUN
ajssms-442	95	20	in	in	ADP
ajssms-442	95	21	fixed	fix	VERB
ajssms-442	95	22	asset	asset	NOUN
ajssms-442	95	23	on	on	ADP
ajssms-442	95	24	profitability	profitability	NOUN
ajssms-442	95	25	of	of	ADP
ajssms-442	95	26	selected	select	VERB
ajssms-442	95	27	nigerian	nigerian	ADJ
ajssms-442	95	28	banks	bank	NOUN
ajssms-442	95	29	from	from	ADP
ajssms-442	95	30	the	the	DET
ajssms-442	95	31	period	period	NOUN
ajssms-442	95	32	of	of	ADP
ajssms-442	95	33	2000	2000	NUM
ajssms-442	95	34	to	to	ADP
ajssms-442	95	35	2012	2012	NUM
ajssms-442	95	36	is	be	AUX
ajssms-442	95	37	presented	present	VERB
ajssms-442	95	38	below	below	ADV
ajssms-442	95	39	.	.	PUNCT
ajssms-442	96	1	table-1	table-1	NUM
ajssms-442	96	2	.	.	PUNCT
ajssms-442	97	1	descriptive	descriptive	ADJ
ajssms-442	97	2	analysis	analysis	NOUN
ajssms-442	97	3	of	of	ADP
ajssms-442	97	4	the	the	DET
ajssms-442	97	5	significance	significance	NOUN
ajssms-442	97	6	of	of	ADP
ajssms-442	97	7	components	component	NOUN
ajssms-442	97	8	of	of	ADP
ajssms-442	97	9	fixed	fix	VERB
ajssms-442	97	10	assets	asset	NOUN
ajssms-442	97	11	investment	investment	NOUN
ajssms-442	97	12	of	of	ADP
ajssms-442	97	13	selected	select	VERB
ajssms-442	97	14	nigerian	nigerian	ADJ
ajssms-442	97	15	commercial	commercial	ADJ
ajssms-442	97	16	banks	bank	NOUN
ajssms-442	97	17	observation	observation	NOUN
ajssms-442	97	18	mean	mean	VERB
ajssms-442	97	19	standard	standard	ADJ
ajssms-442	97	20	deviation	deviation	NOUN
ajssms-442	97	21	minimum	minimum	ADJ
ajssms-442	97	22	maximum	maximum	PROPN
ajssms-442	97	23	bank	bank	NOUN
ajssms-442	97	24	13	13	NUM
ajssms-442	97	25	10.5	10.5	NUM
ajssms-442	97	26	5.91608	5.91608	NUM
ajssms-442	97	27	1	1	NUM
ajssms-442	97	28	20	20	NUM
ajssms-442	97	29	np	np	NUM
ajssms-442	97	30	13	13	NUM
ajssms-442	98	1	5.35e+07	5.35e+07	PROPN
ajssms-442	98	2	4.30e+07	4.30e+07	PROPN
ajssms-442	98	3	3102597	3102597	NUM
ajssms-442	98	4	1.34e+08	1.34e+08	NUM
ajssms-442	98	5	bdg	bdg	PROPN
ajssms-442	98	6	13	13	NUM
ajssms-442	98	7	1.44e+07	1.44e+07	NUM
ajssms-442	99	1	1.15e+07	1.15e+07	NUM
ajssms-442	99	2	3516916	3516916	NUM
ajssms-442	100	1	3.47e+07	3.47e+07	NUM
ajssms-442	100	2	ict	ict	NOUN
ajssms-442	100	3	13	13	NUM
ajssms-442	100	4	7798724	7798724	NUM
ajssms-442	100	5	4532298	4532298	NUM
ajssms-442	100	6	1000324	1000324	NUM
ajssms-442	100	7	1.60e+07	1.60e+07	NUM
ajssms-442	100	8	mach	mach	NOUN
ajssms-442	100	9	13	13	NUM
ajssms-442	101	1	1.18e+07	1.18e+07	NUM
ajssms-442	102	1	1.08e+07	1.08e+07	NUM
ajssms-442	102	2	781571	781571	NUM
ajssms-442	103	1	3.45e+07	3.45e+07	INTJ
ajssms-442	103	2	leaseh	leaseh	ADJ
ajssms-442	103	3	13	13	NUM
ajssms-442	103	4	8065366	8065366	NUM
ajssms-442	103	5	6947649	6947649	NUM
ajssms-442	103	6	678882	678882	NUM
ajssms-442	104	1	2.09e+07	2.09e+07	NUM
ajssms-442	104	2	land	land	NOUN
ajssms-442	104	3	13	13	NUM
ajssms-442	104	4	6076165	6076165	NUM
ajssms-442	104	5	4042935	4042935	NUM
ajssms-442	104	6	1333600	1333600	NUM
ajssms-442	104	7	1.38e+07	1.38e+07	NUM
ajssms-442	105	1	ff	ff	VERB
ajssms-442	105	2	13	13	NUM
ajssms-442	105	3	9320967	9320967	NUM
ajssms-442	105	4	7362425	7362425	NUM
ajssms-442	105	5	525236	525236	NUM
ajssms-442	106	1	2.02e+07	2.02e+07	NUM
ajssms-442	106	2	source	source	NOUN
ajssms-442	106	3	:	:	PUNCT
ajssms-442	106	4	researcher	researcher	NOUN
ajssms-442	106	5	’s	’s	PART
ajssms-442	106	6	computation	computation	NOUN
ajssms-442	106	7	using	use	VERB
ajssms-442	106	8	stata	stata	NOUN
ajssms-442	106	9	10	10	NUM
ajssms-442	106	10	the	the	DET
ajssms-442	106	11	descriptive	descriptive	ADJ
ajssms-442	106	12	statistics	statistic	NOUN
ajssms-442	106	13	of	of	ADP
ajssms-442	106	14	the	the	DET
ajssms-442	106	15	analysis	analysis	NOUN
ajssms-442	106	16	is	be	AUX
ajssms-442	106	17	presented	present	VERB
ajssms-442	106	18	in	in	ADP
ajssms-442	106	19	table	table	NOUN
ajssms-442	106	20	1	1	NUM
ajssms-442	106	21	above	above	ADV
ajssms-442	106	22	shows	show	VERB
ajssms-442	106	23	that	that	SCONJ
ajssms-442	106	24	bank	bank	NOUN
ajssms-442	106	25	as	as	ADP
ajssms-442	106	26	the	the	DET
ajssms-442	106	27	dependent	dependent	ADJ
ajssms-442	106	28	variable	variable	NOUN
ajssms-442	106	29	.	.	PUNCT
ajssms-442	107	1	bank	bank	PROPN
ajssms-442	107	2	had	have	VERB
ajssms-442	107	3	a	a	DET
ajssms-442	107	4	mean	mean	ADJ
ajssms-442	107	5	value	value	NOUN
ajssms-442	107	6	of	of	ADP
ajssms-442	107	7	10.5	10.5	NUM
ajssms-442	107	8	with	with	ADP
ajssms-442	107	9	a	a	DET
ajssms-442	107	10	standard	standard	ADJ
ajssms-442	107	11	deviation	deviation	NOUN
ajssms-442	107	12	of	of	ADP
ajssms-442	107	13	5.91608	5.91608	NUM
ajssms-442	107	14	,	,	PUNCT
ajssms-442	107	15	it	it	PRON
ajssms-442	107	16	had	have	VERB
ajssms-442	107	17	a	a	DET
ajssms-442	107	18	maximum	maximum	ADJ
ajssms-442	107	19	value	value	NOUN
ajssms-442	107	20	of	of	ADP
ajssms-442	107	21	1.34e+08	1.34e+08	NUM
ajssms-442	107	22	and	and	CCONJ
ajssms-442	107	23	a	a	DET
ajssms-442	107	24	minimum	minimum	ADJ
ajssms-442	107	25	value	value	NOUN
ajssms-442	107	26	of	of	ADP
ajssms-442	107	27	3102597	3102597	NUM
ajssms-442	107	28	.	.	PUNCT
ajssms-442	108	1	net	net	ADJ
ajssms-442	108	2	profit	profit	NOUN
ajssms-442	108	3	had	have	VERB
ajssms-442	108	4	a	a	DET
ajssms-442	108	5	mean	mean	NOUN
ajssms-442	108	6	of	of	ADP
ajssms-442	108	7	5.35e+07	5.35e+07	PROPN
ajssms-442	108	8	and	and	CCONJ
ajssms-442	108	9	standard	standard	ADJ
ajssms-442	108	10	deviation	deviation	NOUN
ajssms-442	108	11	of	of	ADP
ajssms-442	108	12	asian	asian	ADJ
ajssms-442	108	13	journal	journal	NOUN
ajssms-442	108	14	of	of	ADP
ajssms-442	108	15	social	social	ADJ
ajssms-442	108	16	sciences	sciences	PROPN
ajssms-442	108	17	and	and	CCONJ
ajssms-442	108	18	management	management	NOUN
ajssms-442	108	19	studies	study	NOUN
ajssms-442	108	20	,	,	PUNCT
ajssms-442	108	21	2014	2014	NUM
ajssms-442	108	22	,	,	PUNCT
ajssms-442	108	23	1(3	1(3	NUM
ajssms-442	108	24	):	):	PUNCT
ajssms-442	108	25	78	78	NUM
ajssms-442	108	26	-	-	SYM
ajssms-442	108	27	82	82	NUM
ajssms-442	108	28	81	81	NUM
ajssms-442	108	29	4.30e+07	4.30e+07	PROPN
ajssms-442	108	30	with	with	ADP
ajssms-442	108	31	positive	positive	ADJ
ajssms-442	108	32	maximum	maximum	ADJ
ajssms-442	108	33	and	and	CCONJ
ajssms-442	108	34	minimum	minimum	ADJ
ajssms-442	108	35	value	value	NOUN
ajssms-442	108	36	of	of	ADP
ajssms-442	108	37	3102597	3102597	NUM
ajssms-442	108	38	and	and	CCONJ
ajssms-442	108	39	1.34e+08	1.34e+08	NUM
ajssms-442	108	40	respectively	respectively	ADV
ajssms-442	108	41	,	,	PUNCT
ajssms-442	108	42	which	which	PRON
ajssms-442	108	43	signifies	signify	VERB
ajssms-442	108	44	that	that	SCONJ
ajssms-442	108	45	for	for	ADP
ajssms-442	108	46	every	every	DET
ajssms-442	108	47	1	1	NUM
ajssms-442	108	48	%	%	NOUN
ajssms-442	108	49	increase	increase	NOUN
ajssms-442	108	50	in	in	ADP
ajssms-442	108	51	bank	bank	NOUN
ajssms-442	108	52	fixed	fix	VERB
ajssms-442	108	53	assets	asset	NOUN
ajssms-442	108	54	investment	investment	NOUN
ajssms-442	108	55	,	,	PUNCT
ajssms-442	108	56	net	net	ADJ
ajssms-442	108	57	profit	profit	NOUN
ajssms-442	108	58	increases	increase	NOUN
ajssms-442	108	59	by	by	ADP
ajssms-442	108	60	up	up	ADP
ajssms-442	108	61	to	to	PART
ajssms-442	108	62	5.3	5.3	NUM
ajssms-442	108	63	%	%	NOUN
ajssms-442	108	64	,	,	PUNCT
ajssms-442	108	65	this	this	PRON
ajssms-442	108	66	implies	imply	VERB
ajssms-442	108	67	that	that	SCONJ
ajssms-442	108	68	there	there	PRON
ajssms-442	108	69	is	be	VERB
ajssms-442	108	70	a	a	DET
ajssms-442	108	71	positive	positive	ADJ
ajssms-442	108	72	relationship	relationship	NOUN
ajssms-442	108	73	between	between	ADP
ajssms-442	108	74	bank	bank	NOUN
ajssms-442	108	75	fixed	fix	VERB
ajssms-442	108	76	assets	asset	NOUN
ajssms-442	108	77	and	and	CCONJ
ajssms-442	108	78	net	net	ADJ
ajssms-442	108	79	profit	profit	NOUN
ajssms-442	108	80	of	of	ADP
ajssms-442	108	81	nigerian	nigerian	ADJ
ajssms-442	108	82	banks	bank	NOUN
ajssms-442	108	83	.	.	PUNCT
ajssms-442	109	1	the	the	DET
ajssms-442	109	2	impact	impact	NOUN
ajssms-442	109	3	of	of	ADP
ajssms-442	109	4	building	building	NOUN
ajssms-442	109	5	and	and	CCONJ
ajssms-442	109	6	other	other	ADJ
ajssms-442	109	7	assets	asset	NOUN
ajssms-442	109	8	can	can	AUX
ajssms-442	109	9	be	be	AUX
ajssms-442	109	10	seen	see	VERB
ajssms-442	109	11	as	as	SCONJ
ajssms-442	109	12	shown	show	VERB
ajssms-442	109	13	in	in	ADP
ajssms-442	109	14	the	the	DET
ajssms-442	109	15	table	table	NOUN
ajssms-442	109	16	1	1	NUM
ajssms-442	109	17	,	,	PUNCT
ajssms-442	109	18	information	information	NOUN
ajssms-442	109	19	and	and	CCONJ
ajssms-442	109	20	communication	communication	NOUN
ajssms-442	109	21	technology	technology	NOUN
ajssms-442	109	22	,	,	PUNCT
ajssms-442	109	23	machinery	machinery	NOUN
ajssms-442	109	24	,	,	PUNCT
ajssms-442	109	25	leasehold	leasehold	NOUN
ajssms-442	109	26	,	,	PUNCT
ajssms-442	109	27	land	land	NOUN
ajssms-442	109	28	and	and	CCONJ
ajssms-442	109	29	fixture	fixture	NOUN
ajssms-442	109	30	and	and	CCONJ
ajssms-442	109	31	fitting	fitting	ADJ
ajssms-442	109	32	with	with	ADP
ajssms-442	109	33	mean	mean	ADJ
ajssms-442	109	34	values	value	NOUN
ajssms-442	109	35	of	of	ADP
ajssms-442	109	36	7798724	7798724	NUM
ajssms-442	109	37	,	,	PUNCT
ajssms-442	109	38	1.18e+07	1.18e+07	NUM
ajssms-442	109	39	,	,	PUNCT
ajssms-442	109	40	8065366	8065366	NUM
ajssms-442	109	41	,	,	PUNCT
ajssms-442	109	42	6076165	6076165	NUM
ajssms-442	109	43	and	and	CCONJ
ajssms-442	109	44	9320967respectively	9320967respectively	NUM
ajssms-442	109	45	and	and	CCONJ
ajssms-442	109	46	standard	standard	ADJ
ajssms-442	109	47	deviations	deviation	NOUN
ajssms-442	109	48	of	of	ADP
ajssms-442	109	49	4532298	4532298	NUM
ajssms-442	109	50	,	,	PUNCT
ajssms-442	109	51	1.08e+07	1.08e+07	NUM
ajssms-442	109	52	,	,	PUNCT
ajssms-442	109	53	6947649	6947649	NUM
ajssms-442	109	54	and	and	CCONJ
ajssms-442	109	55	7362425	7362425	NUM
ajssms-442	109	56	having	have	VERB
ajssms-442	109	57	positive	positive	ADJ
ajssms-442	109	58	maximum	maximum	ADJ
ajssms-442	109	59	values	value	NOUN
ajssms-442	109	60	of	of	ADP
ajssms-442	109	61	1.60e+07	1.60e+07	NUM
ajssms-442	109	62	,	,	PUNCT
ajssms-442	109	63	3.45e+07	3.45e+07	NUM
ajssms-442	109	64	,	,	PUNCT
ajssms-442	109	65	2.09e+07	2.09e+07	NUM
ajssms-442	109	66	,	,	PUNCT
ajssms-442	109	67	1333600	1333600	NUM
ajssms-442	109	68	and	and	CCONJ
ajssms-442	109	69	525236	525236	NUM
ajssms-442	109	70	and	and	CCONJ
ajssms-442	109	71	positive	positive	ADJ
ajssms-442	109	72	minimum	minimum	ADJ
ajssms-442	109	73	values	value	NOUN
ajssms-442	109	74	of	of	ADP
ajssms-442	109	75	1000324	1000324	NUM
ajssms-442	109	76	,	,	PUNCT
ajssms-442	109	77	781571	781571	NUM
ajssms-442	109	78	,	,	PUNCT
ajssms-442	109	79	678882	678882	NUM
ajssms-442	109	80	,	,	PUNCT
ajssms-442	109	81	1.38e+07	1.38e+07	NUM
ajssms-442	109	82	and	and	CCONJ
ajssms-442	109	83	2.02e+07	2.02e+07	NUM
ajssms-442	109	84	.	.	PUNCT
ajssms-442	110	1	this	this	PRON
ajssms-442	110	2	implies	imply	VERB
ajssms-442	110	3	that	that	SCONJ
ajssms-442	110	4	1	1	NUM
ajssms-442	110	5	%	%	NOUN
ajssms-442	110	6	increase	increase	NOUN
ajssms-442	110	7	in	in	ADP
ajssms-442	110	8	bank	bank	NOUN
ajssms-442	110	9	fixed	fix	VERB
ajssms-442	110	10	assets	asset	NOUN
ajssms-442	110	11	triggers	trigger	VERB
ajssms-442	110	12	a	a	DET
ajssms-442	110	13	rise	rise	NOUN
ajssms-442	110	14	in	in	ADP
ajssms-442	110	15	net	net	ADJ
ajssms-442	110	16	profit	profit	NOUN
ajssms-442	110	17	of	of	ADP
ajssms-442	110	18	up	up	ADP
ajssms-442	110	19	to	to	PART
ajssms-442	110	20	5.35	5.35	NUM
ajssms-442	110	21	.	.	PUNCT
ajssms-442	111	1	it	it	PRON
ajssms-442	111	2	can	can	AUX
ajssms-442	111	3	be	be	AUX
ajssms-442	111	4	deduced	deduce	VERB
ajssms-442	111	5	from	from	ADP
ajssms-442	111	6	the	the	DET
ajssms-442	111	7	analysis	analysis	NOUN
ajssms-442	111	8	that	that	SCONJ
ajssms-442	111	9	there	there	PRON
ajssms-442	111	10	is	be	VERB
ajssms-442	111	11	a	a	DET
ajssms-442	111	12	positive	positive	ADJ
ajssms-442	111	13	relationship	relationship	NOUN
ajssms-442	111	14	between	between	ADP
ajssms-442	111	15	bank	bank	NOUN
ajssms-442	111	16	’s	’s	PART
ajssms-442	111	17	profits	profit	NOUN
ajssms-442	111	18	and	and	CCONJ
ajssms-442	111	19	the	the	DET
ajssms-442	111	20	investment	investment	NOUN
ajssms-442	111	21	in	in	ADP
ajssms-442	111	22	fixed	fix	VERB
ajssms-442	111	23	assets	asset	NOUN
ajssms-442	111	24	,	,	PUNCT
ajssms-442	111	25	therefore	therefore	ADV
ajssms-442	111	26	null	null	ADJ
ajssms-442	111	27	hypothesis	hypothesis	NOUN
ajssms-442	111	28	is	be	AUX
ajssms-442	111	29	rejected	reject	VERB
ajssms-442	111	30	.	.	PUNCT
ajssms-442	112	1	table-2	table-2	X
ajssms-442	112	2	.	.	PUNCT
ajssms-442	113	1	the	the	DET
ajssms-442	113	2	relationship	relationship	NOUN
ajssms-442	113	3	between	between	ADP
ajssms-442	113	4	fixed	fix	VERB
ajssms-442	113	5	assets	asset	NOUN
ajssms-442	113	6	and	and	CCONJ
ajssms-442	113	7	net	net	ADJ
ajssms-442	113	8	profit	profit	NOUN
ajssms-442	113	9	of	of	ADP
ajssms-442	113	10	sampled	sample	VERB
ajssms-442	113	11	nigerian	nigerian	ADJ
ajssms-442	113	12	commercial	commercial	ADJ
ajssms-442	113	13	banks	bank	NOUN
ajssms-442	113	14	np	np	AUX
ajssms-442	113	15	bdg	bdg	VERB
ajssms-442	113	16	ict	ict	PROPN
ajssms-442	113	17	mach	mach	NOUN
ajssms-442	113	18	leaseh	leaseh	PROPN
ajssms-442	113	19	land	land	PROPN
ajssms-442	113	20	np	np	INTJ
ajssms-442	113	21	1.0000	1.0000	NUM
ajssms-442	113	22	bdg	bdg	X
ajssms-442	113	23	0.8710	0.8710	NUM
ajssms-442	113	24	*	*	PUNCT
ajssms-442	113	25	*	*	SYM
ajssms-442	113	26	1.0000	1.0000	NUM
ajssms-442	113	27	ict	ict	NOUN
ajssms-442	113	28	0.1118	0.1118	NUM
ajssms-442	113	29	*	*	PUNCT
ajssms-442	113	30	*	*	PUNCT
ajssms-442	113	31	-0.1282	-0.1282	PROPN
ajssms-442	113	32	1.0000	1.0000	NUM
ajssms-442	113	33	mach	mach	NOUN
ajssms-442	113	34	0.9254	0.9254	NUM
ajssms-442	113	35	*	*	PUNCT
ajssms-442	113	36	*	*	PUNCT
ajssms-442	113	37	0.8662	0.8662	NUM
ajssms-442	113	38	*	*	PUNCT
ajssms-442	113	39	0.2180	0.2180	NUM
ajssms-442	113	40	1.0000	1.0000	NUM
ajssms-442	113	41	leaseh	leaseh	NOUN
ajssms-442	113	42	0.9408	0.9408	NUM
ajssms-442	113	43	*	*	PUNCT
ajssms-442	113	44	*	*	PUNCT
ajssms-442	113	45	0.9620	0.9620	NUM
ajssms-442	113	46	*	*	SYM
ajssms-442	113	47	0.0852	0.0852	NUM
ajssms-442	113	48	*	*	PUNCT
ajssms-442	113	49	0.9529	0.9529	NUM
ajssms-442	113	50	*	*	SYM
ajssms-442	113	51	1.0000	1.0000	NUM
ajssms-442	113	52	land	land	NOUN
ajssms-442	113	53	0.8992	0.8992	NUM
ajssms-442	113	54	*	*	NOUN
ajssms-442	113	55	*	*	PUNCT
ajssms-442	113	56	0.8541	0.8541	NUM
ajssms-442	113	57	*	*	PUNCT
ajssms-442	113	58	0.2461	0.2461	NUM
ajssms-442	113	59	*	*	PUNCT
ajssms-442	113	60	0.9809	0.9809	NUM
ajssms-442	113	61	*	*	PUNCT
ajssms-442	113	62	0.9343	0.9343	NUM
ajssms-442	113	63	*	*	NOUN
ajssms-442	113	64	1.0000	1.0000	NUM
ajssms-442	113	65	ff	ff	NOUN
ajssms-442	113	66	0.8765	0.8765	NUM
ajssms-442	113	67	*	*	PUNCT
ajssms-442	113	68	*	*	PUNCT
ajssms-442	113	69	0.8506	0.8506	NUM
ajssms-442	113	70	*	*	SYM
ajssms-442	113	71	-0.0335	-0.0335	NOUN
ajssms-442	113	72	*	*	NOUN
ajssms-442	113	73	0.7340	0.7340	NUM
ajssms-442	113	74	0.8534	0.8534	NUM
ajssms-442	113	75	*	*	PUNCT
ajssms-442	113	76	0.7514	0.7514	NUM
ajssms-442	113	77	*	*	PUNCT
ajssms-442	113	78	*	*	PUNCT
ajssms-442	113	79	*	*	NOUN
ajssms-442	113	80	.	.	PUNCT
ajssms-442	114	1	correlation	correlation	NOUN
ajssms-442	114	2	is	be	AUX
ajssms-442	114	3	significant	significant	ADJ
ajssms-442	114	4	at	at	ADP
ajssms-442	114	5	the	the	DET
ajssms-442	114	6	0.01	0.01	NUM
ajssms-442	114	7	level	level	NOUN
ajssms-442	114	8	(	(	PUNCT
ajssms-442	114	9	2	2	NUM
ajssms-442	114	10	-	-	PUNCT
ajssms-442	114	11	tailed	tailed	ADJ
ajssms-442	114	12	)	)	PUNCT
ajssms-442	114	13	*	*	PUNCT
ajssms-442	114	14	.	.	PUNCT
ajssms-442	115	1	correlation	correlation	NOUN
ajssms-442	115	2	is	be	AUX
ajssms-442	115	3	significant	significant	ADJ
ajssms-442	115	4	at	at	ADP
ajssms-442	115	5	the	the	DET
ajssms-442	115	6	0.05	0.05	NUM
ajssms-442	115	7	level	level	NOUN
ajssms-442	115	8	(	(	PUNCT
ajssms-442	115	9	2	2	NUM
ajssms-442	115	10	-	-	PUNCT
ajssms-442	115	11	tailed	tailed	ADJ
ajssms-442	115	12	)	)	PUNCT
ajssms-442	115	13	.	.	PUNCT
ajssms-442	116	1	source	source	NOUN
ajssms-442	116	2	:	:	PUNCT
ajssms-442	116	3	researcher	researcher	NOUN
ajssms-442	116	4	’s	’s	PART
ajssms-442	116	5	computation	computation	NOUN
ajssms-442	116	6	using	use	VERB
ajssms-442	116	7	stata	stata	NOUN
ajssms-442	116	8	version	version	NOUN
ajssms-442	116	9	10	10	NUM
ajssms-442	116	10	the	the	DET
ajssms-442	116	11	table	table	NOUN
ajssms-442	116	12	2	2	NUM
ajssms-442	116	13	shows	show	VERB
ajssms-442	116	14	the	the	DET
ajssms-442	116	15	relationship	relationship	NOUN
ajssms-442	116	16	between	between	ADP
ajssms-442	116	17	fixed	fix	VERB
ajssms-442	116	18	assets	asset	NOUN
ajssms-442	116	19	and	and	CCONJ
ajssms-442	116	20	net	net	ADJ
ajssms-442	116	21	profit	profit	NOUN
ajssms-442	116	22	of	of	ADP
ajssms-442	116	23	sampled	sample	VERB
ajssms-442	116	24	nigerian	nigerian	ADJ
ajssms-442	116	25	commercial	commercial	ADJ
ajssms-442	116	26	banks	bank	NOUN
ajssms-442	116	27	.	.	PUNCT
ajssms-442	117	1	the	the	DET
ajssms-442	117	2	result	result	NOUN
ajssms-442	117	3	in	in	ADP
ajssms-442	117	4	table	table	NOUN
ajssms-442	117	5	4.2	4.2	NUM
ajssms-442	117	6	shows	show	VERB
ajssms-442	117	7	that	that	SCONJ
ajssms-442	117	8	net	net	ADJ
ajssms-442	117	9	profit	profit	NOUN
ajssms-442	117	10	(	(	PUNCT
ajssms-442	117	11	np	np	INTJ
ajssms-442	117	12	)	)	PUNCT
ajssms-442	117	13	has	have	VERB
ajssms-442	117	14	positive	positive	ADJ
ajssms-442	117	15	relationship	relationship	NOUN
ajssms-442	117	16	with	with	ADP
ajssms-442	117	17	investment	investment	NOUN
ajssms-442	117	18	in	in	ADP
ajssms-442	117	19	building	building	NOUN
ajssms-442	117	20	(	(	PUNCT
ajssms-442	117	21	bdg	bdg	PROPN
ajssms-442	117	22	)	)	PUNCT
ajssms-442	117	23	,	,	PUNCT
ajssms-442	117	24	coefficient	coefficient	NOUN
ajssms-442	117	25	0.8710	0.8710	NUM
ajssms-442	117	26	.	.	PUNCT
ajssms-442	118	1	this	this	DET
ajssms-442	118	2	result	result	NOUN
ajssms-442	118	3	implies	imply	VERB
ajssms-442	118	4	that	that	SCONJ
ajssms-442	118	5	an	an	DET
ajssms-442	118	6	increase	increase	NOUN
ajssms-442	118	7	in	in	ADP
ajssms-442	118	8	investment	investment	NOUN
ajssms-442	118	9	in	in	ADP
ajssms-442	118	10	building	building	NOUN
ajssms-442	118	11	contributes	contribute	VERB
ajssms-442	118	12	to	to	PART
ajssms-442	118	13	increase	increase	VERB
ajssms-442	118	14	in	in	ADP
ajssms-442	118	15	net	net	ADJ
ajssms-442	118	16	profit	profit	NOUN
ajssms-442	118	17	.	.	PUNCT
ajssms-442	119	1	investment	investment	NOUN
ajssms-442	119	2	in	in	ADP
ajssms-442	119	3	computer	computer	NOUN
ajssms-442	119	4	(	(	PUNCT
ajssms-442	119	5	ict	ict	PROPN
ajssms-442	119	6	)	)	PUNCT
ajssms-442	119	7	has	have	VERB
ajssms-442	119	8	positive	positive	ADJ
ajssms-442	119	9	relationship	relationship	NOUN
ajssms-442	119	10	with	with	ADP
ajssms-442	119	11	net	net	ADJ
ajssms-442	119	12	profit	profit	NOUN
ajssms-442	119	13	with	with	ADP
ajssms-442	119	14	coefficient	coefficient	NOUN
ajssms-442	119	15	of	of	ADP
ajssms-442	119	16	0.1118	0.1118	NUM
ajssms-442	119	17	.	.	PUNCT
ajssms-442	120	1	this	this	DET
ajssms-442	120	2	result	result	NOUN
ajssms-442	120	3	implies	imply	VERB
ajssms-442	120	4	that	that	SCONJ
ajssms-442	120	5	an	an	DET
ajssms-442	120	6	increase	increase	NOUN
ajssms-442	120	7	in	in	ADP
ajssms-442	120	8	investment	investment	NOUN
ajssms-442	120	9	in	in	ADP
ajssms-442	120	10	computer	computer	NOUN
ajssms-442	120	11	(	(	PUNCT
ajssms-442	120	12	ict	ict	PROPN
ajssms-442	120	13	)	)	PUNCT
ajssms-442	120	14	leads	lead	VERB
ajssms-442	120	15	to	to	PART
ajssms-442	120	16	increase	increase	VERB
ajssms-442	120	17	in	in	ADP
ajssms-442	120	18	net	net	ADJ
ajssms-442	120	19	profit	profit	NOUN
ajssms-442	120	20	.	.	PUNCT
ajssms-442	121	1	in	in	ADP
ajssms-442	121	2	the	the	DET
ajssms-442	121	3	same	same	ADJ
ajssms-442	121	4	vein	vein	NOUN
ajssms-442	121	5	,	,	PUNCT
ajssms-442	121	6	machinery	machinery	NOUN
ajssms-442	121	7	(	(	PUNCT
ajssms-442	121	8	mach	mach	NOUN
ajssms-442	121	9	)	)	PUNCT
ajssms-442	121	10	also	also	ADV
ajssms-442	121	11	has	have	VERB
ajssms-442	121	12	positive	positive	ADJ
ajssms-442	121	13	correlation	correlation	NOUN
ajssms-442	121	14	with	with	ADP
ajssms-442	121	15	net	net	ADJ
ajssms-442	121	16	profit	profit	NOUN
ajssms-442	121	17	,	,	PUNCT
ajssms-442	121	18	coefficient	coefficient	VERB
ajssms-442	121	19	0.9254	0.9254	NUM
ajssms-442	121	20	.	.	PUNCT
ajssms-442	122	1	this	this	DET
ajssms-442	122	2	result	result	NOUN
ajssms-442	122	3	implies	imply	VERB
ajssms-442	122	4	that	that	SCONJ
ajssms-442	122	5	the	the	DET
ajssms-442	122	6	increase	increase	NOUN
ajssms-442	122	7	in	in	ADP
ajssms-442	122	8	machinery	machinery	NOUN
ajssms-442	122	9	(	(	PUNCT
ajssms-442	122	10	mach	mach	NOUN
ajssms-442	122	11	)	)	PUNCT
ajssms-442	122	12	influences	influence	NOUN
ajssms-442	122	13	increase	increase	NOUN
ajssms-442	122	14	in	in	ADP
ajssms-442	122	15	net	net	ADJ
ajssms-442	122	16	profit	profit	NOUN
ajssms-442	122	17	.	.	PUNCT
ajssms-442	123	1	investment	investment	NOUN
ajssms-442	123	2	in	in	ADP
ajssms-442	123	3	leasehold	leasehold	NOUN
ajssms-442	123	4	premises	premise	NOUN
ajssms-442	123	5	(	(	PUNCT
ajssms-442	123	6	leaseh	leaseh	X
ajssms-442	123	7	)	)	PUNCT
ajssms-442	123	8	also	also	ADV
ajssms-442	123	9	has	have	VERB
ajssms-442	123	10	positive	positive	ADJ
ajssms-442	123	11	significant	significant	ADJ
ajssms-442	123	12	relationship	relationship	NOUN
ajssms-442	123	13	with	with	ADP
ajssms-442	123	14	net	net	ADJ
ajssms-442	123	15	profit	profit	NOUN
ajssms-442	123	16	with	with	ADP
ajssms-442	123	17	coefficient	coefficient	NOUN
ajssms-442	123	18	of	of	ADP
ajssms-442	123	19	0.9408	0.9408	NUM
ajssms-442	123	20	.	.	PUNCT
ajssms-442	124	1	furthermore	furthermore	ADV
ajssms-442	124	2	,	,	PUNCT
ajssms-442	124	3	the	the	DET
ajssms-442	124	4	result	result	NOUN
ajssms-442	124	5	also	also	ADV
ajssms-442	124	6	shows	show	VERB
ajssms-442	124	7	that	that	SCONJ
ajssms-442	124	8	land	land	NOUN
ajssms-442	124	9	(	(	PUNCT
ajssms-442	124	10	land	land	NOUN
ajssms-442	124	11	)	)	PUNCT
ajssms-442	124	12	also	also	ADV
ajssms-442	124	13	has	have	VERB
ajssms-442	124	14	positive	positive	ADJ
ajssms-442	124	15	correlation	correlation	NOUN
ajssms-442	124	16	with	with	ADP
ajssms-442	124	17	net	net	ADJ
ajssms-442	124	18	profit	profit	NOUN
ajssms-442	124	19	,	,	PUNCT
ajssms-442	124	20	coefficient	coefficient	NOUN
ajssms-442	124	21	0.8992	0.8992	NUM
ajssms-442	124	22	.	.	PUNCT
ajssms-442	125	1	this	this	DET
ajssms-442	125	2	result	result	NOUN
ajssms-442	125	3	implies	imply	VERB
ajssms-442	125	4	that	that	SCONJ
ajssms-442	125	5	the	the	DET
ajssms-442	125	6	increase	increase	NOUN
ajssms-442	125	7	in	in	ADP
ajssms-442	125	8	land	land	NOUN
ajssms-442	125	9	(	(	PUNCT
ajssms-442	125	10	land	land	NOUN
ajssms-442	125	11	)	)	PUNCT
ajssms-442	125	12	affects	affect	VERB
ajssms-442	125	13	increase	increase	NOUN
ajssms-442	125	14	in	in	ADP
ajssms-442	125	15	net	net	ADJ
ajssms-442	125	16	profit	profit	NOUN
ajssms-442	125	17	.	.	PUNCT
ajssms-442	126	1	fixture	fixture	NOUN
ajssms-442	126	2	and	and	CCONJ
ajssms-442	126	3	fitting	fitting	ADJ
ajssms-442	126	4	(	(	PUNCT
ajssms-442	126	5	ff)also	ff)also	AUX
ajssms-442	126	6	influence	influence	NOUN
ajssms-442	126	7	increase	increase	NOUN
ajssms-442	126	8	in	in	ADP
ajssms-442	126	9	net	net	ADJ
ajssms-442	126	10	profit	profit	NOUN
ajssms-442	126	11	in	in	ADP
ajssms-442	126	12	that	that	DET
ajssms-442	126	13	ff	ff	NOUN
ajssms-442	126	14	has	have	VERB
ajssms-442	126	15	a	a	DET
ajssms-442	126	16	positive	positive	ADJ
ajssms-442	126	17	correlation	correlation	NOUN
ajssms-442	126	18	with	with	ADP
ajssms-442	126	19	return	return	NOUN
ajssms-442	126	20	on	on	ADP
ajssms-442	126	21	investment	investment	NOUN
ajssms-442	126	22	with	with	ADP
ajssms-442	126	23	a	a	DET
ajssms-442	126	24	coefficient	coefficient	NOUN
ajssms-442	126	25	of	of	ADP
ajssms-442	126	26	0.8765	0.8765	NUM
ajssms-442	126	27	.	.	PUNCT
ajssms-442	127	1	the	the	DET
ajssms-442	127	2	table	table	NOUN
ajssms-442	127	3	also	also	ADV
ajssms-442	127	4	revealed	reveal	VERB
ajssms-442	127	5	that	that	SCONJ
ajssms-442	127	6	all	all	DET
ajssms-442	127	7	the	the	DET
ajssms-442	127	8	predictor	predictor	NOUN
ajssms-442	127	9	variables	variable	NOUN
ajssms-442	127	10	have	have	VERB
ajssms-442	127	11	a	a	DET
ajssms-442	127	12	positive	positive	ADJ
ajssms-442	127	13	relationship	relationship	NOUN
ajssms-442	127	14	with	with	ADP
ajssms-442	127	15	net	net	ADJ
ajssms-442	127	16	profit	profit	NOUN
ajssms-442	127	17	hence	hence	ADV
ajssms-442	127	18	return	return	VERB
ajssms-442	127	19	on	on	ADP
ajssms-442	127	20	investment	investment	NOUN
ajssms-442	127	21	.	.	PUNCT
ajssms-442	128	1	table	table	NOUN
ajssms-442	128	2	-3	-3	PUNCT
ajssms-442	128	3	.	.	PUNCT
ajssms-442	129	1	the	the	DET
ajssms-442	129	2	effect	effect	NOUN
ajssms-442	129	3	of	of	ADP
ajssms-442	129	4	fixed	fix	VERB
ajssms-442	129	5	assets	asset	NOUN
ajssms-442	129	6	investment	investment	NOUN
ajssms-442	129	7	on	on	ADP
ajssms-442	129	8	net	net	ADJ
ajssms-442	129	9	profit	profit	NOUN
ajssms-442	129	10	of	of	ADP
ajssms-442	129	11	sampled	sample	VERB
ajssms-442	129	12	nigerian	nigerian	ADJ
ajssms-442	129	13	commercial	commercial	ADJ
ajssms-442	129	14	banks	bank	NOUN
ajssms-442	129	15	coefficient	coefficient	VERB
ajssms-442	129	16	std	std	PROPN
ajssms-442	129	17	.	.	PUNCT
ajssms-442	130	1	err	err	PROPN
ajssms-442	130	2	.	.	PROPN
ajssms-442	130	3	t	t	PROPN
ajssms-442	130	4	p>[t	p>[t	PROPN
ajssms-442	130	5	]	]	PUNCT
ajssms-442	130	6	95	95	NUM
ajssms-442	130	7	%	%	NOUN
ajssms-442	130	8	conf	conf	NOUN
ajssms-442	130	9	.	.	PUNCT
ajssms-442	131	1	inter	inter	PROPN
ajssms-442	131	2	.	.	PROPN
ajssms-442	131	3	-1.06132	-1.06132	PROPN
ajssms-442	132	1	1.51416	1.51416	NUM
ajssms-442	132	2	-0.70	-0.70	NUM
ajssms-442	132	3	0.056	0.056	NUM
ajssms-442	132	4	-4.332465	-4.332465	NOUN
ajssms-442	132	5	2.209824	2.209824	NUM
ajssms-442	132	6	-.4405003	-.4405003	NOUN
ajssms-442	132	7	.927785	.927785	ADP
ajssms-442	132	8	-0.47	-0.47	PROPN
ajssms-442	132	9	0.043	0.043	NUM
ajssms-442	132	10	-2.444858	-2.444858	NOUN
ajssms-442	132	11	2.209824	2.209824	NUM
ajssms-442	132	12	5.345736	5.345736	NUM
ajssms-442	132	13	2.023779	2.023779	NUM
ajssms-442	132	14	2.64	2.64	NUM
ajssms-442	132	15	0.020	0.020	NUM
ajssms-442	132	16	.9736268	.9736268	PROPN
ajssms-442	132	17	9.717845	9.717845	NUM
ajssms-442	132	18	.2840708	.2840708	NOUN
ajssms-442	132	19	4.048585	4.048585	NUM
ajssms-442	132	20	0.07	0.07	NUM
ajssms-442	132	21	0.045	0.045	NUM
ajssms-442	132	22	-8.462365	-8.462365	NUM
ajssms-442	132	23	9.030507	9.030507	NUM
ajssms-442	132	24	-6.68098	-6.68098	NOUN
ajssms-442	132	25	3.688471	3.688471	NUM
ajssms-442	132	26	-1.81	-1.81	NUM
ajssms-442	132	27	0.093	0.093	NUM
ajssms-442	132	28	-14.64944	-14.64944	SYM
ajssms-442	132	29	1.287478	1.287478	NUM
ajssms-442	132	30	3.316814	3.316814	NUM
ajssms-442	132	31	.8135801	.8135801	ADP
ajssms-442	132	32	4.08	4.08	NUM
ajssms-442	132	33	0.001	0.001	NUM
ajssms-442	132	34	1.559181	1.559181	NUM
ajssms-442	132	35	5.074447	5.074447	NUM
ajssms-442	132	36	1.64e+07	1.64e+07	NUM
ajssms-442	132	37	8809607	8809607	NUM
ajssms-442	132	38	1.86	1.86	NUM
ajssms-442	132	39	0.085	0.085	NUM
ajssms-442	132	40	-2616294	-2616294	PROPN
ajssms-442	132	41	3.54e+07	3.54e+07	NUM
ajssms-442	132	42	prob	prob	NOUN
ajssms-442	132	43	>	>	X
ajssms-442	132	44	=	=	PUNCT
ajssms-442	133	1	0.0000	0.0000	NUM
ajssms-442	133	2	r	r	NOUN
ajssms-442	133	3	2	2	NUM
ajssms-442	133	4	=	=	SYM
ajssms-442	133	5	0.9611	0.9611	NUM
ajssms-442	133	6	adj	adj	NOUN
ajssms-442	133	7	r	r	NOUN
ajssms-442	133	8	2	2	NUM
ajssms-442	133	9	=	=	SYM
ajssms-442	133	10	0.9432	0.9432	NUM
ajssms-442	133	11	f(3,26	f(3,26	NOUN
ajssms-442	133	12	)	)	PUNCT
ajssms-442	133	13	=	=	SYM
ajssms-442	133	14	38.32	38.32	NUM
ajssms-442	133	15	root	root	NOUN
ajssms-442	133	16	mse	mse	NOUN
ajssms-442	133	17	=	=	SYM
ajssms-442	133	18	36815	36815	NUM
ajssms-442	133	19	source	source	NOUN
ajssms-442	133	20	:	:	PUNCT
ajssms-442	133	21	researcher	researcher	NOUN
ajssms-442	133	22	’s	’s	PART
ajssms-442	133	23	computation	computation	NOUN
ajssms-442	133	24	using	use	VERB
ajssms-442	133	25	stata	stata	NOUN
ajssms-442	133	26	version	version	NOUN
ajssms-442	133	27	10	10	NUM
ajssms-442	133	28	the	the	DET
ajssms-442	133	29	table	table	NOUN
ajssms-442	133	30	3	3	NUM
ajssms-442	133	31	above	above	ADV
ajssms-442	133	32	shows	show	VERB
ajssms-442	133	33	the	the	DET
ajssms-442	133	34	effect	effect	NOUN
ajssms-442	133	35	of	of	ADP
ajssms-442	133	36	fixed	fix	VERB
ajssms-442	133	37	assets	asset	NOUN
ajssms-442	133	38	on	on	ADP
ajssms-442	133	39	net	net	ADJ
ajssms-442	133	40	profit	profit	NOUN
ajssms-442	133	41	.	.	PUNCT
ajssms-442	134	1	a	a	DET
ajssms-442	134	2	unit	unit	NOUN
ajssms-442	134	3	increases	increase	VERB
ajssms-442	134	4	in	in	ADP
ajssms-442	134	5	building	building	NOUN
ajssms-442	134	6	(	(	PUNCT
ajssms-442	134	7	bdg	bdg	NOUN
ajssms-442	134	8	)	)	PUNCT
ajssms-442	134	9	reduces	reduce	VERB
ajssms-442	134	10	net	net	ADJ
ajssms-442	134	11	profit	profit	NOUN
ajssms-442	134	12	(	(	PUNCT
ajssms-442	134	13	np	np	INTJ
ajssms-442	134	14	)	)	PUNCT
ajssms-442	134	15	by	by	ADP
ajssms-442	134	16	1.1	1.1	NUM
ajssms-442	134	17	units	unit	NOUN
ajssms-442	134	18	.	.	PUNCT
ajssms-442	135	1	this	this	PRON
ajssms-442	135	2	shows	show	VERB
ajssms-442	135	3	the	the	DET
ajssms-442	135	4	negative	negative	ADJ
ajssms-442	135	5	effect	effect	NOUN
ajssms-442	135	6	of	of	ADP
ajssms-442	135	7	investment	investment	NOUN
ajssms-442	135	8	in	in	ADP
ajssms-442	135	9	building	build	VERB
ajssms-442	135	10	on	on	ADP
ajssms-442	135	11	net	net	ADJ
ajssms-442	135	12	profit	profit	NOUN
ajssms-442	135	13	of	of	ADP
ajssms-442	135	14	nigerian	nigerian	ADJ
ajssms-442	135	15	commercial	commercial	ADJ
ajssms-442	135	16	banks	bank	NOUN
ajssms-442	135	17	.	.	PUNCT
ajssms-442	136	1	also	also	ADV
ajssms-442	136	2	a	a	DET
ajssms-442	136	3	unit	unit	NOUN
ajssms-442	136	4	increase	increase	NOUN
ajssms-442	136	5	of	of	ADP
ajssms-442	136	6	investment	investment	NOUN
ajssms-442	136	7	in	in	ADP
ajssms-442	136	8	computer	computer	NOUN
ajssms-442	136	9	(	(	PUNCT
ajssms-442	136	10	ict	ict	PROPN
ajssms-442	136	11	)	)	PUNCT
ajssms-442	136	12	reduces	reduce	VERB
ajssms-442	136	13	net	net	ADJ
ajssms-442	136	14	profit	profit	NOUN
ajssms-442	136	15	(	(	PUNCT
ajssms-442	136	16	np	np	INTJ
ajssms-442	136	17	)	)	PUNCT
ajssms-442	136	18	by	by	ADP
ajssms-442	136	19	0.4	0.4	NUM
ajssms-442	136	20	unit	unit	NOUN
ajssms-442	136	21	.	.	PUNCT
ajssms-442	137	1	this	this	PRON
ajssms-442	137	2	also	also	ADV
ajssms-442	137	3	suggests	suggest	VERB
ajssms-442	137	4	that	that	SCONJ
ajssms-442	137	5	an	an	DET
ajssms-442	137	6	inverse	inverse	ADJ
ajssms-442	137	7	effect	effect	NOUN
ajssms-442	137	8	of	of	ADP
ajssms-442	137	9	ict	ict	PROPN
ajssms-442	137	10	on	on	ADP
ajssms-442	137	11	np	np	INTJ
ajssms-442	137	12	.	.	PUNCT
ajssms-442	138	1	conversely	conversely	ADV
ajssms-442	138	2	,	,	PUNCT
ajssms-442	138	3	there	there	PRON
ajssms-442	138	4	is	be	VERB
ajssms-442	138	5	a	a	DET
ajssms-442	138	6	positive	positive	ADJ
ajssms-442	138	7	relationship	relationship	NOUN
ajssms-442	138	8	between	between	ADP
ajssms-442	138	9	investment	investment	NOUN
ajssms-442	138	10	in	in	ADP
ajssms-442	138	11	machinery	machinery	NOUN
ajssms-442	138	12	(	(	PUNCT
ajssms-442	138	13	mach	mach	NOUN
ajssms-442	138	14	)	)	PUNCT
ajssms-442	138	15	and	and	CCONJ
ajssms-442	138	16	net	net	ADJ
ajssms-442	138	17	profit	profit	NOUN
ajssms-442	138	18	because	because	SCONJ
ajssms-442	138	19	a	a	DET
ajssms-442	138	20	unit	unit	NOUN
ajssms-442	138	21	increases	increase	VERB
ajssms-442	138	22	in	in	ADP
ajssms-442	138	23	mach	mach	NOUN
ajssms-442	138	24	increases	increase	VERB
ajssms-442	138	25	net	net	ADJ
ajssms-442	138	26	profit	profit	NOUN
ajssms-442	138	27	by	by	ADP
ajssms-442	138	28	5.3	5.3	NUM
ajssms-442	138	29	units	unit	NOUN
ajssms-442	138	30	.	.	PUNCT
ajssms-442	139	1	the	the	DET
ajssms-442	139	2	result	result	NOUN
ajssms-442	139	3	is	be	AUX
ajssms-442	139	4	significant	significant	ADJ
ajssms-442	139	5	.	.	PUNCT
ajssms-442	140	1	a	a	DET
ajssms-442	140	2	unit	unit	NOUN
ajssms-442	140	3	increases	increase	VERB
ajssms-442	140	4	in	in	ADP
ajssms-442	140	5	leasehold	leasehold	NOUN
ajssms-442	140	6	(	(	PUNCT
ajssms-442	140	7	leaseh	leaseh	X
ajssms-442	140	8	)	)	PUNCT
ajssms-442	140	9	increases	increase	VERB
ajssms-442	140	10	net	net	ADJ
ajssms-442	140	11	profit	profit	NOUN
ajssms-442	140	12	by	by	ADP
ajssms-442	140	13	2.8	2.8	NUM
ajssms-442	140	14	units	unit	NOUN
ajssms-442	140	15	.	.	PUNCT
ajssms-442	141	1	this	this	PRON
ajssms-442	141	2	indicates	indicate	VERB
ajssms-442	141	3	that	that	SCONJ
ajssms-442	141	4	leasehold	leasehold	NOUN
ajssms-442	141	5	(	(	PUNCT
ajssms-442	141	6	leaseh	leaseh	PROPN
ajssms-442	141	7	)	)	PUNCT
ajssms-442	141	8	has	have	VERB
ajssms-442	141	9	positive	positive	ADJ
ajssms-442	141	10	effect	effect	NOUN
ajssms-442	141	11	on	on	ADP
ajssms-442	141	12	net	net	ADJ
ajssms-442	141	13	profit	profit	NOUN
ajssms-442	141	14	.	.	PUNCT
ajssms-442	142	1	conversely	conversely	ADV
ajssms-442	142	2	,	,	PUNCT
ajssms-442	142	3	a	a	DET
ajssms-442	142	4	unit	unit	NOUN
ajssms-442	142	5	increases	increase	VERB
ajssms-442	142	6	in	in	ADP
ajssms-442	142	7	investment	investment	NOUN
ajssms-442	142	8	in	in	ADP
ajssms-442	142	9	land	land	NOUN
ajssms-442	142	10	(	(	PUNCT
ajssms-442	142	11	land	land	NOUN
ajssms-442	142	12	)	)	PUNCT
ajssms-442	142	13	reduces	reduce	VERB
ajssms-442	142	14	net	net	ADJ
ajssms-442	142	15	profit	profit	NOUN
ajssms-442	142	16	in	in	ADP
ajssms-442	142	17	nigerian	nigerian	PROPN
ajssms-442	142	18	selected	select	VERB
ajssms-442	142	19	bank	bank	NOUN
ajssms-442	142	20	by	by	ADP
ajssms-442	142	21	6.6	6.6	NUM
ajssms-442	142	22	units	unit	NOUN
ajssms-442	142	23	.	.	PUNCT
ajssms-442	143	1	this	this	PRON
ajssms-442	143	2	also	also	ADV
ajssms-442	143	3	suggests	suggest	VERB
ajssms-442	143	4	the	the	DET
ajssms-442	143	5	inverse	inverse	ADJ
ajssms-442	143	6	effect	effect	NOUN
ajssms-442	143	7	of	of	ADP
ajssms-442	143	8	land	land	NOUN
ajssms-442	143	9	on	on	ADP
ajssms-442	143	10	np	np	INTJ
ajssms-442	143	11	.	.	PUNCT
ajssms-442	144	1	a	a	DET
ajssms-442	144	2	unit	unit	NOUN
ajssms-442	144	3	increase	increase	NOUN
ajssms-442	144	4	in	in	ADP
ajssms-442	144	5	investment	investment	NOUN
ajssms-442	144	6	in	in	ADP
ajssms-442	144	7	fixture	fixture	NOUN
ajssms-442	144	8	and	and	CCONJ
ajssms-442	144	9	fitting	fitting	ADJ
ajssms-442	144	10	(	(	PUNCT
ajssms-442	144	11	ff	ff	NOUN
ajssms-442	144	12	)	)	PUNCT
ajssms-442	144	13	increases	increase	VERB
ajssms-442	144	14	net	net	ADJ
ajssms-442	144	15	profit	profit	NOUN
ajssms-442	144	16	by	by	ADP
ajssms-442	144	17	3.3	3.3	NUM
ajssms-442	144	18	units	unit	NOUN
ajssms-442	144	19	.	.	PUNCT
ajssms-442	145	1	this	this	PRON
ajssms-442	145	2	indicates	indicate	VERB
ajssms-442	145	3	that	that	SCONJ
ajssms-442	145	4	there	there	PRON
ajssms-442	145	5	is	be	VERB
ajssms-442	145	6	positive	positive	ADJ
ajssms-442	145	7	relationship	relationship	NOUN
ajssms-442	145	8	between	between	ADP
ajssms-442	145	9	fixture	fixture	NOUN
ajssms-442	145	10	and	and	CCONJ
ajssms-442	145	11	fitting	fitting	ADJ
ajssms-442	145	12	(	(	PUNCT
ajssms-442	145	13	ff	ff	NOUN
ajssms-442	145	14	)	)	PUNCT
ajssms-442	145	15	and	and	CCONJ
ajssms-442	145	16	net	net	ADJ
ajssms-442	145	17	profit	profit	NOUN
ajssms-442	145	18	.	.	PUNCT
ajssms-442	146	1	given	give	VERB
ajssms-442	146	2	the	the	DET
ajssms-442	146	3	coefficient	coefficient	NOUN
ajssms-442	146	4	of	of	ADP
ajssms-442	146	5	determination	determination	NOUN
ajssms-442	146	6	(	(	PUNCT
ajssms-442	146	7	r	r	NOUN
ajssms-442	146	8	2	2	NUM
ajssms-442	146	9	)	)	PUNCT
ajssms-442	146	10	as	as	ADP
ajssms-442	146	11	0.9611	0.9611	NUM
ajssms-442	146	12	which	which	PRON
ajssms-442	146	13	is	be	AUX
ajssms-442	146	14	96	96	NUM
ajssms-442	146	15	%	%	NOUN
ajssms-442	146	16	supported	support	VERB
ajssms-442	146	17	by	by	ADP
ajssms-442	146	18	high	high	ADJ
ajssms-442	146	19	value	value	NOUN
ajssms-442	146	20	of	of	ADP
ajssms-442	146	21	adjusted	adjust	VERB
ajssms-442	146	22	r	r	NOUN
ajssms-442	146	23	2	2	NUM
ajssms-442	146	24	as	as	ADP
ajssms-442	146	25	94	94	NUM
ajssms-442	146	26	%	%	NOUN
ajssms-442	146	27	,	,	PUNCT
ajssms-442	146	28	it	it	PRON
ajssms-442	146	29	presumes	presume	VERB
ajssms-442	146	30	that	that	SCONJ
ajssms-442	146	31	the	the	DET
ajssms-442	146	32	independent	independent	ADJ
ajssms-442	146	33	variables	variable	NOUN
ajssms-442	146	34	incorporated	incorporate	VERB
ajssms-442	146	35	into	into	ADP
ajssms-442	146	36	this	this	DET
ajssms-442	146	37	model	model	NOUN
ajssms-442	146	38	have	have	AUX
ajssms-442	146	39	been	be	AUX
ajssms-442	146	40	able	able	ADJ
ajssms-442	146	41	to	to	PART
ajssms-442	146	42	explain	explain	VERB
ajssms-442	146	43	the	the	DET
ajssms-442	146	44	variation	variation	NOUN
ajssms-442	146	45	of	of	ADP
ajssms-442	146	46	net	net	ADJ
ajssms-442	146	47	profit	profit	NOUN
ajssms-442	146	48	to	to	ADP
ajssms-442	146	49	94	94	NUM
ajssms-442	146	50	%	%	NOUN
ajssms-442	146	51	.	.	PUNCT
ajssms-442	147	1	that	that	PRON
ajssms-442	147	2	is	be	AUX
ajssms-442	147	3	,	,	PUNCT
ajssms-442	147	4	there	there	PRON
ajssms-442	147	5	is	be	VERB
ajssms-442	147	6	a	a	DET
ajssms-442	147	7	significant	significant	ADJ
ajssms-442	147	8	relationship	relationship	NOUN
ajssms-442	147	9	between	between	ADP
ajssms-442	147	10	dependent	dependent	ADJ
ajssms-442	147	11	variable	variable	NOUN
ajssms-442	147	12	(	(	PUNCT
ajssms-442	147	13	net	net	ADJ
ajssms-442	147	14	profit	profit	NOUN
ajssms-442	147	15	)	)	PUNCT
ajssms-442	147	16	and	and	CCONJ
ajssms-442	147	17	the	the	DET
ajssms-442	147	18	independent	independent	ADJ
ajssms-442	147	19	variables	variable	NOUN
ajssms-442	147	20	(	(	PUNCT
ajssms-442	147	21	building	building	NOUN
ajssms-442	147	22	,	,	PUNCT
ajssms-442	147	23	information	information	NOUN
ajssms-442	147	24	communication	communication	NOUN
ajssms-442	147	25	and	and	CCONJ
ajssms-442	147	26	technology	technology	NOUN
ajssms-442	147	27	,	,	PUNCT
ajssms-442	147	28	machinery	machinery	NOUN
ajssms-442	147	29	,	,	PUNCT
ajssms-442	147	30	leasehold	leasehold	NOUN
ajssms-442	147	31	,	,	PUNCT
ajssms-442	147	32	land	land	NOUN
ajssms-442	147	33	and	and	CCONJ
ajssms-442	147	34	fixture	fixture	NOUN
ajssms-442	147	35	and	and	CCONJ
ajssms-442	147	36	fitting	fitting	ADJ
ajssms-442	147	37	)	)	PUNCT
ajssms-442	147	38	.	.	PUNCT
ajssms-442	148	1	the	the	DET
ajssms-442	148	2	f	f	PROPN
ajssms-442	148	3	probability	probability	NOUN
ajssms-442	148	4	statistic	statistic	NOUN
ajssms-442	148	5	also	also	ADV
ajssms-442	148	6	confirms	confirm	VERB
ajssms-442	148	7	the	the	DET
ajssms-442	148	8	significance	significance	NOUN
ajssms-442	148	9	of	of	ADP
ajssms-442	148	10	this	this	DET
ajssms-442	148	11	model	model	NOUN
ajssms-442	148	12	.	.	PUNCT
ajssms-442	149	1	this	this	DET
ajssms-442	149	2	hypothesis	hypothesis	NOUN
ajssms-442	149	3	is	be	AUX
ajssms-442	149	4	to	to	PART
ajssms-442	149	5	determine	determine	VERB
ajssms-442	149	6	the	the	DET
ajssms-442	149	7	effect	effect	NOUN
ajssms-442	149	8	of	of	ADP
ajssms-442	149	9	fixed	fix	VERB
ajssms-442	149	10	asset	asset	NOUN
ajssms-442	149	11	investment	investment	NOUN
ajssms-442	149	12	on	on	ADP
ajssms-442	149	13	net	net	ADJ
ajssms-442	149	14	profit	profit	NOUN
ajssms-442	149	15	.	.	PUNCT
ajssms-442	150	1	from	from	ADP
ajssms-442	150	2	the	the	DET
ajssms-442	150	3	decision	decision	NOUN
ajssms-442	150	4	rule	rule	NOUN
ajssms-442	150	5	above	above	ADV
ajssms-442	150	6	,	,	PUNCT
ajssms-442	150	7	because	because	SCONJ
ajssms-442	150	8	the	the	DET
ajssms-442	150	9	p	p	NOUN
ajssms-442	150	10	-	-	PUNCT
ajssms-442	150	11	value	value	NOUN
ajssms-442	150	12	for	for	ADP
ajssms-442	150	13	the	the	DET
ajssms-442	150	14	alternative	alternative	ADJ
ajssms-442	150	15	hypothesis	hypothesis	NOUN
ajssms-442	150	16	equals	equal	VERB
ajssms-442	150	17	0.0000	0.0000	NUM
ajssms-442	150	18	p<0.1	p<0.1	NUM
ajssms-442	150	19	,	,	PUNCT
ajssms-442	150	20	therefore	therefore	ADV
ajssms-442	150	21	the	the	DET
ajssms-442	150	22	null	null	ADJ
ajssms-442	150	23	hypothesis	hypothesis	NOUN
ajssms-442	150	24	is	be	AUX
ajssms-442	150	25	rejected	reject	VERB
ajssms-442	150	26	while	while	SCONJ
ajssms-442	150	27	the	the	DET
ajssms-442	150	28	alternative	alternative	ADJ
ajssms-442	150	29	hypothesis	hypothesis	NOUN
ajssms-442	150	30	is	be	AUX
ajssms-442	150	31	upheld	uphold	VERB
ajssms-442	150	32	.	.	PUNCT
ajssms-442	151	1	asian	asian	ADJ
ajssms-442	151	2	journal	journal	PROPN
ajssms-442	151	3	of	of	ADP
ajssms-442	151	4	social	social	ADJ
ajssms-442	151	5	sciences	sciences	PROPN
ajssms-442	151	6	and	and	CCONJ
ajssms-442	151	7	management	management	NOUN
ajssms-442	151	8	studies	study	NOUN
ajssms-442	151	9	,	,	PUNCT
ajssms-442	151	10	2014	2014	NUM
ajssms-442	151	11	,	,	PUNCT
ajssms-442	151	12	1(3	1(3	NUM
ajssms-442	151	13	):	):	PUNCT
ajssms-442	151	14	78	78	NUM
ajssms-442	151	15	-	-	SYM
ajssms-442	151	16	82	82	NUM
ajssms-442	151	17	82	82	NUM
ajssms-442	151	18	6	6	NUM
ajssms-442	151	19	.	.	PUNCT
ajssms-442	152	1	summary	summary	NOUN
ajssms-442	152	2	and	and	CCONJ
ajssms-442	152	3	conclusion	conclusion	VERB
ajssms-442	152	4	the	the	DET
ajssms-442	152	5	effect	effect	NOUN
ajssms-442	152	6	of	of	ADP
ajssms-442	152	7	fixed	fix	VERB
ajssms-442	152	8	assets	asset	NOUN
ajssms-442	152	9	investment	investment	NOUN
ajssms-442	152	10	on	on	ADP
ajssms-442	152	11	profitability	profitability	NOUN
ajssms-442	152	12	of	of	ADP
ajssms-442	152	13	sampled	sample	VERB
ajssms-442	152	14	nigerian	nigerian	ADJ
ajssms-442	152	15	commercial	commercial	ADJ
ajssms-442	152	16	banks	bank	NOUN
ajssms-442	152	17	was	be	AUX
ajssms-442	152	18	examined	examine	VERB
ajssms-442	152	19	.	.	PUNCT
ajssms-442	153	1	results	result	NOUN
ajssms-442	153	2	show	show	VERB
ajssms-442	153	3	that	that	SCONJ
ajssms-442	153	4	investment	investment	NOUN
ajssms-442	153	5	in	in	ADP
ajssms-442	153	6	fixed	fix	VERB
ajssms-442	153	7	assets	asset	NOUN
ajssms-442	153	8	has	have	VERB
ajssms-442	153	9	significant	significant	ADJ
ajssms-442	153	10	positive	positive	ADJ
ajssms-442	153	11	relationship	relationship	NOUN
ajssms-442	153	12	to	to	ADP
ajssms-442	153	13	the	the	DET
ajssms-442	153	14	performance	performance	NOUN
ajssms-442	153	15	of	of	ADP
ajssms-442	153	16	the	the	DET
ajssms-442	153	17	sampled	sample	VERB
ajssms-442	153	18	banks	bank	NOUN
ajssms-442	153	19	which	which	PRON
ajssms-442	153	20	implies	imply	VERB
ajssms-442	153	21	that	that	SCONJ
ajssms-442	153	22	for	for	ADP
ajssms-442	153	23	every	every	DET
ajssms-442	153	24	increase	increase	NOUN
ajssms-442	153	25	in	in	ADP
ajssms-442	153	26	net	net	ADJ
ajssms-442	153	27	profit	profit	NOUN
ajssms-442	153	28	through	through	ADP
ajssms-442	153	29	years	year	NOUN
ajssms-442	153	30	2000	2000	NUM
ajssms-442	153	31	to	to	ADP
ajssms-442	153	32	2012	2012	NUM
ajssms-442	153	33	resulted	result	VERB
ajssms-442	153	34	from	from	ADP
ajssms-442	153	35	an	an	DET
ajssms-442	153	36	increase	increase	NOUN
ajssms-442	153	37	of	of	ADP
ajssms-442	153	38	5.35	5.35	NUM
ajssms-442	153	39	%	%	NOUN
ajssms-442	153	40	of	of	ADP
ajssms-442	153	41	investment	investment	NOUN
ajssms-442	153	42	in	in	ADP
ajssms-442	153	43	building	building	NOUN
ajssms-442	153	44	,	,	PUNCT
ajssms-442	153	45	1.14	1.14	NUM
ajssms-442	153	46	%	%	NOUN
ajssms-442	153	47	in	in	ADP
ajssms-442	153	48	information	information	NOUN
ajssms-442	153	49	communication	communication	NOUN
ajssms-442	153	50	,	,	PUNCT
ajssms-442	153	51	7.79	7.79	NUM
ajssms-442	153	52	%	%	NOUN
ajssms-442	153	53	in	in	ADP
ajssms-442	153	54	machinery	machinery	NOUN
ajssms-442	153	55	,	,	PUNCT
ajssms-442	153	56	8.06	8.06	NUM
ajssms-442	153	57	%	%	NOUN
ajssms-442	153	58	in	in	ADP
ajssms-442	153	59	leasehold	leasehold	NOUN
ajssms-442	153	60	,	,	PUNCT
ajssms-442	153	61	6.07	6.07	NUM
ajssms-442	153	62	%	%	NOUN
ajssms-442	153	63	in	in	ADP
ajssms-442	153	64	land	land	NOUN
ajssms-442	153	65	and	and	CCONJ
ajssms-442	153	66	increase	increase	NOUN
ajssms-442	153	67	of	of	ADP
ajssms-442	153	68	9.32	9.32	NUM
ajssms-442	153	69	%	%	NOUN
ajssms-442	153	70	in	in	ADP
ajssms-442	153	71	fixture	fixture	NOUN
ajssms-442	153	72	and	and	CCONJ
ajssms-442	153	73	fitting	fitting	ADJ
ajssms-442	153	74	.	.	PUNCT
ajssms-442	154	1	there	there	PRON
ajssms-442	154	2	is	be	VERB
ajssms-442	154	3	also	also	ADV
ajssms-442	154	4	positive	positive	ADJ
ajssms-442	154	5	correlation	correlation	NOUN
ajssms-442	154	6	between	between	ADP
ajssms-442	154	7	net	net	ADJ
ajssms-442	154	8	profit	profit	NOUN
ajssms-442	154	9	and	and	CCONJ
ajssms-442	154	10	fixed	fix	VERB
ajssms-442	154	11	asset	asset	NOUN
ajssms-442	154	12	quality	quality	NOUN
ajssms-442	154	13	of	of	ADP
ajssms-442	154	14	banks	bank	NOUN
ajssms-442	154	15	,	,	PUNCT
ajssms-442	154	16	when	when	SCONJ
ajssms-442	154	17	it	it	PRON
ajssms-442	154	18	was	be	AUX
ajssms-442	154	19	analyzed	analyze	VERB
ajssms-442	154	20	independently	independently	ADV
ajssms-442	154	21	while	while	SCONJ
ajssms-442	154	22	it	it	PRON
ajssms-442	154	23	gave	give	VERB
ajssms-442	154	24	a	a	DET
ajssms-442	154	25	positive	positive	ADJ
ajssms-442	154	26	relationship	relationship	NOUN
ajssms-442	154	27	when	when	SCONJ
ajssms-442	154	28	analyzed	analyze	VERB
ajssms-442	154	29	together	together	ADV
ajssms-442	154	30	with	with	ADP
ajssms-442	154	31	other	other	ADJ
ajssms-442	154	32	performance	performance	NOUN
ajssms-442	154	33	indicators	indicator	NOUN
ajssms-442	154	34	.	.	PUNCT
ajssms-442	155	1	investment	investment	NOUN
ajssms-442	155	2	in	in	ADP
ajssms-442	155	3	computer	computer	NOUN
ajssms-442	155	4	also	also	ADV
ajssms-442	155	5	has	have	VERB
ajssms-442	155	6	positive	positive	ADJ
ajssms-442	155	7	significant	significant	ADJ
ajssms-442	155	8	relationship	relationship	NOUN
ajssms-442	155	9	with	with	ADP
ajssms-442	155	10	return	return	NOUN
ajssms-442	155	11	on	on	ADP
ajssms-442	155	12	investment	investment	NOUN
ajssms-442	155	13	.	.	PUNCT
ajssms-442	156	1	similarly	similarly	ADV
ajssms-442	156	2	,	,	PUNCT
ajssms-442	156	3	freehold	freehold	PROPN
ajssms-442	156	4	land	land	NOUN
ajssms-442	156	5	and	and	CCONJ
ajssms-442	156	6	building	building	NOUN
ajssms-442	156	7	also	also	ADV
ajssms-442	156	8	exert	exert	VERB
ajssms-442	156	9	negative	negative	ADJ
ajssms-442	156	10	effects	effect	NOUN
ajssms-442	156	11	on	on	ADP
ajssms-442	156	12	roi	roi	NOUN
ajssms-442	156	13	indicating	indicate	VERB
ajssms-442	156	14	that	that	SCONJ
ajssms-442	156	15	the	the	DET
ajssms-442	156	16	usage	usage	NOUN
ajssms-442	156	17	and	and	CCONJ
ajssms-442	156	18	not	not	PART
ajssms-442	156	19	ownership	ownership	NOUN
ajssms-442	156	20	has	have	VERB
ajssms-442	156	21	effect	effect	NOUN
ajssms-442	156	22	on	on	ADP
ajssms-442	156	23	return	return	NOUN
ajssms-442	156	24	on	on	ADP
ajssms-442	156	25	investment	investment	NOUN
ajssms-442	156	26	.	.	PUNCT
ajssms-442	157	1	in	in	ADP
ajssms-442	157	2	the	the	DET
ajssms-442	157	3	same	same	ADJ
ajssms-442	157	4	vein	vein	NOUN
ajssms-442	157	5	,	,	PUNCT
ajssms-442	157	6	machinery	machinery	NOUN
ajssms-442	157	7	also	also	ADV
ajssms-442	157	8	has	have	VERB
ajssms-442	157	9	positive	positive	ADJ
ajssms-442	157	10	correlation	correlation	NOUN
ajssms-442	157	11	with	with	ADP
ajssms-442	157	12	return	return	NOUN
ajssms-442	157	13	on	on	ADP
ajssms-442	157	14	investment	investment	NOUN
ajssms-442	157	15	.	.	PUNCT
ajssms-442	158	1	this	this	DET
ajssms-442	158	2	result	result	NOUN
ajssms-442	158	3	implies	imply	VERB
ajssms-442	158	4	that	that	SCONJ
ajssms-442	158	5	the	the	DET
ajssms-442	158	6	increase	increase	NOUN
ajssms-442	158	7	in	in	ADP
ajssms-442	158	8	machinery	machinery	NOUN
ajssms-442	158	9	also	also	ADV
ajssms-442	158	10	leads	lead	VERB
ajssms-442	158	11	to	to	PART
ajssms-442	158	12	increase	increase	VERB
ajssms-442	158	13	in	in	ADP
ajssms-442	158	14	return	return	NOUN
ajssms-442	158	15	on	on	ADP
ajssms-442	158	16	investment	investment	NOUN
ajssms-442	158	17	.	.	PUNCT
ajssms-442	159	1	investment	investment	NOUN
ajssms-442	159	2	in	in	ADP
ajssms-442	159	3	leasehold	leasehold	NOUN
ajssms-442	159	4	premises	premise	NOUN
ajssms-442	159	5	also	also	ADV
ajssms-442	159	6	has	have	VERB
ajssms-442	159	7	positive	positive	ADJ
ajssms-442	159	8	significant	significant	ADJ
ajssms-442	159	9	relationship	relationship	NOUN
ajssms-442	159	10	with	with	ADP
ajssms-442	159	11	return	return	NOUN
ajssms-442	159	12	on	on	ADP
ajssms-442	159	13	investment	investment	NOUN
ajssms-442	159	14	with	with	ADP
ajssms-442	159	15	the	the	DET
ajssms-442	159	16	value	value	NOUN
ajssms-442	159	17	of	of	ADP
ajssms-442	159	18	0.9408	0.9408	NUM
ajssms-442	159	19	.	.	PUNCT
ajssms-442	160	1	fixture	fixture	NOUN
ajssms-442	160	2	and	and	CCONJ
ajssms-442	160	3	fitting	fitting	NOUN
ajssms-442	160	4	also	also	ADV
ajssms-442	160	5	leads	lead	VERB
ajssms-442	160	6	to	to	PART
ajssms-442	160	7	increase	increase	VERB
ajssms-442	160	8	in	in	ADP
ajssms-442	160	9	net	net	ADJ
ajssms-442	160	10	profit	profit	NOUN
ajssms-442	160	11	that	that	PRON
ajssms-442	160	12	is	be	AUX
ajssms-442	160	13	there	there	PRON
ajssms-442	160	14	is	be	VERB
ajssms-442	160	15	a	a	DET
ajssms-442	160	16	positive	positive	ADJ
ajssms-442	160	17	correlation	correlation	NOUN
ajssms-442	160	18	with	with	ADP
ajssms-442	160	19	return	return	NOUN
ajssms-442	160	20	on	on	ADP
ajssms-442	160	21	investment	investment	NOUN
ajssms-442	160	22	.	.	PUNCT
ajssms-442	161	1	the	the	PRON
ajssms-442	161	2	higher	high	ADJ
ajssms-442	161	3	the	the	DET
ajssms-442	161	4	level	level	NOUN
ajssms-442	161	5	of	of	ADP
ajssms-442	161	6	investment	investment	NOUN
ajssms-442	161	7	in	in	ADP
ajssms-442	161	8	fixed	fix	VERB
ajssms-442	161	9	assets	asset	NOUN
ajssms-442	161	10	,	,	PUNCT
ajssms-442	161	11	the	the	PRON
ajssms-442	161	12	higher	high	ADJ
ajssms-442	161	13	the	the	DET
ajssms-442	161	14	profit	profit	NOUN
ajssms-442	161	15	of	of	ADP
ajssms-442	161	16	selected	select	VERB
ajssms-442	161	17	nigerian	nigerian	ADJ
ajssms-442	161	18	banks	bank	NOUN
ajssms-442	161	19	.	.	PUNCT
ajssms-442	162	1	in	in	ADP
ajssms-442	162	2	conclusion	conclusion	NOUN
ajssms-442	162	3	,	,	PUNCT
ajssms-442	162	4	investments	investment	NOUN
ajssms-442	162	5	in	in	ADP
ajssms-442	162	6	fixed	fixed	ADJ
ajssms-442	162	7	assets	asset	NOUN
ajssms-442	162	8	have	have	VERB
ajssms-442	162	9	strong	strong	ADJ
ajssms-442	162	10	and	and	CCONJ
ajssms-442	162	11	statistical	statistical	ADJ
ajssms-442	162	12	positive	positive	ADJ
ajssms-442	162	13	impact	impact	NOUN
ajssms-442	162	14	on	on	ADP
ajssms-442	162	15	the	the	DET
ajssms-442	162	16	profitability	profitability	NOUN
ajssms-442	162	17	of	of	ADP
ajssms-442	162	18	banking	banking	NOUN
ajssms-442	162	19	sector	sector	NOUN
ajssms-442	162	20	in	in	ADP
ajssms-442	162	21	nigeria	nigeria	PROPN
ajssms-442	162	22	.	.	PUNCT
ajssms-442	163	1	in	in	ADP
ajssms-442	163	2	order	order	NOUN
ajssms-442	163	3	to	to	PART
ajssms-442	163	4	improve	improve	VERB
ajssms-442	163	5	bank	bank	NOUN
ajssms-442	163	6	profitability	profitability	NOUN
ajssms-442	163	7	there	there	PRON
ajssms-442	163	8	should	should	AUX
ajssms-442	163	9	be	be	AUX
ajssms-442	163	10	efficient	efficient	ADJ
ajssms-442	163	11	management	management	NOUN
ajssms-442	163	12	of	of	ADP
ajssms-442	163	13	fixed	fix	VERB
ajssms-442	163	14	assets	asset	NOUN
ajssms-442	163	15	.	.	PUNCT
ajssms-442	164	1	nigerian	nigerian	ADJ
ajssms-442	164	2	banks	bank	NOUN
ajssms-442	164	3	should	should	AUX
ajssms-442	164	4	improve	improve	VERB
ajssms-442	164	5	the	the	DET
ajssms-442	164	6	level	level	NOUN
ajssms-442	164	7	of	of	ADP
ajssms-442	164	8	fixed	fix	VERB
ajssms-442	164	9	assets	asset	NOUN
ajssms-442	164	10	investments	investment	NOUN
ajssms-442	164	11	in	in	ADP
ajssms-442	164	12	terms	term	NOUN
ajssms-442	164	13	of	of	ADP
ajssms-442	164	14	ict	ict	NOUN
ajssms-442	164	15	and	and	CCONJ
ajssms-442	164	16	the	the	DET
ajssms-442	164	17	fixed	fix	VERB
ajssms-442	164	18	assets	asset	NOUN
ajssms-442	164	19	should	should	AUX
ajssms-442	164	20	be	be	AUX
ajssms-442	164	21	utilized	utilize	VERB
ajssms-442	164	22	effectively	effectively	ADV
ajssms-442	164	23	and	and	CCONJ
ajssms-442	164	24	productively	productively	ADV
ajssms-442	164	25	in	in	ADP
ajssms-442	164	26	order	order	NOUN
ajssms-442	164	27	to	to	PART
ajssms-442	164	28	boost	boost	VERB
ajssms-442	164	29	their	their	PRON
ajssms-442	164	30	profitability	profitability	NOUN
ajssms-442	164	31	for	for	ADP
ajssms-442	164	32	their	their	PRON
ajssms-442	164	33	shareholders	shareholder	NOUN
ajssms-442	164	34	’	'	PUNCT
ajssms-442	164	35	satisfaction	satisfaction	NOUN
ajssms-442	164	36	.	.	PUNCT
ajssms-442	165	1	references	reference	NOUN
ajssms-442	165	2	alayemi	alayemi	PROPN
ajssms-442	165	3	,	,	PUNCT
ajssms-442	165	4	s.a	s.a	PROPN
ajssms-442	165	5	.	.	PROPN
ajssms-442	165	6	,	,	PUNCT
ajssms-442	165	7	2013	2013	NUM
ajssms-442	165	8	.	.	PUNCT
ajssms-442	166	1	relationship	relationship	NOUN
ajssms-442	166	2	between	between	ADP
ajssms-442	166	3	assets	asset	NOUN
ajssms-442	166	4	utilization	utilization	NOUN
ajssms-442	166	5	and	and	CCONJ
ajssms-442	166	6	corporate	corporate	ADJ
ajssms-442	166	7	profitability	profitability	NOUN
ajssms-442	166	8	:	:	PUNCT
ajssms-442	166	9	a	a	DET
ajssms-442	166	10	case	case	NOUN
ajssms-442	166	11	study	study	NOUN
ajssms-442	166	12	of	of	ADP
ajssms-442	166	13	food	food	NOUN
ajssms-442	166	14	and	and	CCONJ
ajssms-442	166	15	beverage	beverage	NOUN
ajssms-442	166	16	industry	industry	NOUN
ajssms-442	166	17	quoted	quote	VERB
ajssms-442	166	18	on	on	ADP
ajssms-442	166	19	the	the	DET
ajssms-442	166	20	nigerian	nigerian	ADJ
ajssms-442	166	21	stock	stock	NOUN
ajssms-442	166	22	exchange	exchange	PROPN
ajssms-442	166	23	.	.	PUNCT
ajssms-442	167	1	merit	merit	NOUN
ajssms-442	167	2	research	research	PROPN
ajssms-442	167	3	journal	journal	PROPN
ajssms-442	167	4	of	of	ADP
ajssms-442	167	5	business	business	NOUN
ajssms-442	167	6	and	and	CCONJ
ajssms-442	167	7	management	management	NOUN
ajssms-442	167	8	,	,	PUNCT
ajssms-442	167	9	1(1	1(1	NUM
ajssms-442	167	10	):	):	PUNCT
ajssms-442	167	11	001	001	NUM
ajssms-442	167	12	-	-	PUNCT
ajssms-442	167	13	010	010	NUM
ajssms-442	167	14	.	.	PUNCT
ajssms-442	168	1	beneish	beneish	PROPN
ajssms-442	168	2	,	,	PUNCT
ajssms-442	168	3	m.	m.	NOUN
ajssms-442	168	4	,	,	PUNCT
ajssms-442	168	5	c.	c.	PROPN
ajssms-442	168	6	lee	lee	PROPN
ajssms-442	168	7	and	and	CCONJ
ajssms-442	168	8	r.	r.	PROPN
ajssms-442	168	9	tarpley	tarpley	PROPN
ajssms-442	168	10	,	,	PUNCT
ajssms-442	168	11	2001	2001	NUM
ajssms-442	168	12	.	.	PUNCT
ajssms-442	169	1	contextual	contextual	ADJ
ajssms-442	169	2	fundamental	fundamental	ADJ
ajssms-442	169	3	analysis	analysis	NOUN
ajssms-442	169	4	in	in	ADP
ajssms-442	169	5	the	the	DET
ajssms-442	169	6	prediction	prediction	NOUN
ajssms-442	169	7	of	of	ADP
ajssms-442	169	8	extreme	extreme	ADJ
ajssms-442	169	9	returns	return	NOUN
ajssms-442	169	10	.	.	PUNCT
ajssms-442	170	1	review	review	NOUN
ajssms-442	170	2	of	of	ADP
ajssms-442	170	3	accounting	accounting	NOUN
ajssms-442	170	4	studies	study	NOUN
ajssms-442	170	5	,	,	PUNCT
ajssms-442	170	6	2/3	2/3	NUM
ajssms-442	170	7	:	:	PUNCT
ajssms-442	170	8	165	165	NUM
ajssms-442	170	9	-	-	SYM
ajssms-442	170	10	191	191	NUM
ajssms-442	170	11	.	.	PUNCT
ajssms-442	171	1	berger	berger	PROPN
ajssms-442	171	2	,	,	PUNCT
ajssms-442	171	3	a.n	a.n	PROPN
ajssms-442	171	4	.	.	PROPN
ajssms-442	171	5	and	and	CCONJ
ajssms-442	171	6	r.	r.	PROPN
ajssms-442	171	7	deyoung	deyoung	PROPN
ajssms-442	171	8	,	,	PUNCT
ajssms-442	171	9	1997	1997	NUM
ajssms-442	171	10	.	.	PUNCT
ajssms-442	172	1	problem	problem	NOUN
ajssms-442	172	2	loans	loan	NOUN
ajssms-442	172	3	and	and	CCONJ
ajssms-442	172	4	cost	cost	NOUN
ajssms-442	172	5	efficiency	efficiency	NOUN
ajssms-442	172	6	in	in	ADP
ajssms-442	172	7	commercial	commercial	ADJ
ajssms-442	172	8	banks	bank	NOUN
ajssms-442	172	9	.	.	PUNCT
ajssms-442	173	1	journal	journal	PROPN
ajssms-442	173	2	of	of	ADP
ajssms-442	173	3	banking	banking	NOUN
ajssms-442	173	4	&	&	CCONJ
ajssms-442	173	5	finance	finance	PROPN
ajssms-442	173	6	,	,	PUNCT
ajssms-442	173	7	21	21	NUM
ajssms-442	173	8	:	:	PUNCT
ajssms-442	173	9	849	849	NUM
ajssms-442	173	10	-	-	SYM
ajssms-442	173	11	870	870	NUM
ajssms-442	173	12	.	.	PUNCT
ajssms-442	174	1	eriotis	eriotis	PROPN
ajssms-442	174	2	,	,	PUNCT
ajssms-442	174	3	n.p	n.p	PROPN
ajssms-442	174	4	.	.	PROPN
ajssms-442	174	5	,	,	PUNCT
ajssms-442	174	6	a.z	a.z	PROPN
ajssms-442	174	7	.	.	PROPN
ajssms-442	174	8	frangouli	frangouli	PROPN
ajssms-442	174	9	and	and	CCONJ
ajssms-442	174	10	z.v	z.v	PROPN
ajssms-442	174	11	.	.	PROPN
ajssms-442	174	12	neokosmides	neokosmide	NOUN
ajssms-442	174	13	,	,	PUNCT
ajssms-442	174	14	2000	2000	NUM
ajssms-442	174	15	.	.	PUNCT
ajssms-442	175	1	profit	profit	NOUN
ajssms-442	175	2	margin	margin	NOUN
ajssms-442	175	3	and	and	CCONJ
ajssms-442	175	4	capital	capital	NOUN
ajssms-442	175	5	structure	structure	NOUN
ajssms-442	175	6	:	:	PUNCT
ajssms-442	175	7	an	an	DET
ajssms-442	175	8	empirical	empirical	ADJ
ajssms-442	175	9	relationship	relationship	NOUN
ajssms-442	175	10	.	.	PUNCT
ajssms-442	176	1	the	the	DET
ajssms-442	176	2	journal	journal	NOUN
ajssms-442	176	3	of	of	ADP
ajssms-442	176	4	applied	apply	VERB
ajssms-442	176	5	business	business	NOUN
ajssms-442	176	6	research	research	NOUN
ajssms-442	176	7	,	,	PUNCT
ajssms-442	176	8	18(285	18(285	NUM
ajssms-442	176	9	):	):	PUNCT
ajssms-442	176	10	1	1	NUM
ajssms-442	176	11	–	–	SYM
ajssms-442	176	12	3	3	NUM
ajssms-442	176	13	.	.	X
ajssms-442	176	14	gautam	gautam	PROPN
ajssms-442	176	15	,	,	PUNCT
ajssms-442	176	16	k.	k.	PROPN
ajssms-442	176	17	,	,	PUNCT
ajssms-442	176	18	2008	2008	NUM
ajssms-442	176	19	.	.	PUNCT
ajssms-442	177	1	important	important	ADJ
ajssms-442	177	2	tips	tip	NOUN
ajssms-442	177	3	for	for	ADP
ajssms-442	177	4	stock	stock	NOUN
ajssms-442	177	5	market	market	NOUN
ajssms-442	177	6	investors	investor	NOUN
ajssms-442	177	7	outlook	outlook	VERB
ajssms-442	177	8	money	money	NOUN
ajssms-442	177	9	.	.	PUNCT
ajssms-442	178	1	november	november	PROPN
ajssms-442	178	2	24	24	NUM
ajssms-442	178	3	rediff	rediff	PROPN
ajssms-442	178	4	indian	indian	PROPN
ajssms-442	178	5	abroad	abroad	ADV
ajssms-442	178	6	.	.	PUNCT
ajssms-442	179	1	available	available	ADJ
ajssms-442	179	2	from	from	ADP
ajssms-442	179	3	www.rediff.com	www.rediff.com	X
ajssms-442	179	4	[	[	X
ajssms-442	179	5	accessed	access	VERB
ajssms-442	179	6	20th	20th	ADJ
ajssms-442	179	7	february	february	NOUN
ajssms-442	179	8	,	,	PUNCT
ajssms-442	179	9	2011	2011	NUM
ajssms-442	179	10	]	]	PUNCT
ajssms-442	179	11	.	.	PUNCT
ajssms-442	180	1	ibam	ibam	NOUN
ajssms-442	180	2	,	,	PUNCT
ajssms-442	180	3	2007	2007	NUM
ajssms-442	180	4	.	.	PUNCT
ajssms-442	181	1	how	how	SCONJ
ajssms-442	181	2	to	to	PART
ajssms-442	181	3	evaluate	evaluate	VERB
ajssms-442	181	4	a	a	DET
ajssms-442	181	5	company	company	NOUN
ajssms-442	181	6	before	before	ADP
ajssms-442	181	7	investing	investing	NOUN
ajssms-442	181	8	,	,	PUNCT
ajssms-442	181	9	2007	2007	NUM
ajssms-442	181	10	.	.	PUNCT
ajssms-442	182	1	stock	stock	NOUN
ajssms-442	182	2	exchange	exchange	PROPN
ajssms-442	182	3	news	news	PROPN
ajssms-442	182	4	sat	sit	VERB
ajssms-442	182	5	.	.	PUNCT
ajssms-442	183	1	available	available	ADJ
ajssms-442	183	2	from	from	ADP
ajssms-442	183	3	freemanskrikesblogspot.com/…/how-toevaluate-company-be	freemanskrikesblogspot.com/…/how-toevaluate-company-be	ADJ
ajssms-442	183	4	[	[	X
ajssms-442	183	5	accessed	access	VERB
ajssms-442	183	6	20th	20th	ADJ
ajssms-442	183	7	march	march	NOUN
ajssms-442	183	8	,	,	PUNCT
ajssms-442	183	9	2011	2011	NUM
ajssms-442	183	10	]	]	PUNCT
ajssms-442	183	11	.	.	PUNCT
ajssms-442	184	1	khalid	khalid	PROPN
ajssms-442	184	2	,	,	PUNCT
ajssms-442	184	3	a.c	a.c	PROPN
ajssms-442	184	4	.	.	PROPN
ajssms-442	184	5	,	,	PUNCT
ajssms-442	184	6	2012	2012	NUM
ajssms-442	184	7	.	.	PUNCT
ajssms-442	185	1	the	the	DET
ajssms-442	185	2	impact	impact	NOUN
ajssms-442	185	3	of	of	ADP
ajssms-442	185	4	asset	asset	NOUN
ajssms-442	185	5	quality	quality	NOUN
ajssms-442	185	6	on	on	ADP
ajssms-442	185	7	profitability	profitability	NOUN
ajssms-442	185	8	of	of	ADP
ajssms-442	185	9	private	private	ADJ
ajssms-442	185	10	banks	bank	NOUN
ajssms-442	185	11	in	in	ADP
ajssms-442	185	12	india	india	PROPN
ajssms-442	185	13	:	:	PUNCT
ajssms-442	185	14	a	a	DET
ajssms-442	185	15	case	case	NOUN
ajssms-442	185	16	study	study	NOUN
ajssms-442	185	17	of	of	ADP
ajssms-442	185	18	jk	jk	PROPN
ajssms-442	185	19	,	,	PUNCT
ajssms-442	185	20	icici	icici	PROPN
ajssms-442	185	21	,	,	PUNCT
ajssms-442	185	22	hdfc	hdfc	PROPN
ajssms-442	185	23	&	&	CCONJ
ajssms-442	185	24	yes	yes	PROPN
ajssms-442	185	25	banks	bank	NOUN
ajssms-442	185	26	journal	journal	NOUN
ajssms-442	185	27	of	of	ADP
ajssms-442	185	28	african	african	ADJ
ajssms-442	185	29	macroeconomic	macroeconomic	ADJ
ajssms-442	185	30	review	review	NOUN
ajssms-442	185	31	of	of	ADP
ajssms-442	185	32	accounting	accounting	NOUN
ajssms-442	185	33	studies	study	NOUN
ajssms-442	185	34	,	,	PUNCT
ajssms-442	185	35	2(1	2(1	NUM
ajssms-442	185	36	):	):	PUNCT
ajssms-442	185	37	127	127	NUM
ajssms-442	185	38	-	-	SYM
ajssms-442	185	39	143	143	NUM
ajssms-442	185	40	.	.	PUNCT
ajssms-442	186	1	okwo	okwo	PROPN
ajssms-442	186	2	,	,	PUNCT
ajssms-442	186	3	i.m	i.m	PROPN
ajssms-442	186	4	.	.	PROPN
ajssms-442	186	5	,	,	PUNCT
ajssms-442	186	6	d.o	d.o	PROPN
ajssms-442	186	7	.	.	PROPN
ajssms-442	186	8	ugwunta	ugwunta	PROPN
ajssms-442	186	9	and	and	CCONJ
ajssms-442	186	10	a.u	a.u	PROPN
ajssms-442	186	11	.	.	PROPN
ajssms-442	186	12	nweze	nweze	PROPN
ajssms-442	186	13	,	,	PUNCT
ajssms-442	186	14	2012	2012	NUM
ajssms-442	186	15	.	.	PUNCT
ajssms-442	187	1	investment	investment	NOUN
ajssms-442	187	2	in	in	ADP
ajssms-442	187	3	fixed	fix	VERB
ajssms-442	187	4	assets	asset	NOUN
ajssms-442	187	5	and	and	CCONJ
ajssms-442	187	6	firm	firm	ADJ
ajssms-442	187	7	profitability	profitability	NOUN
ajssms-442	187	8	:	:	PUNCT
ajssms-442	187	9	evidence	evidence	NOUN
ajssms-442	187	10	from	from	ADP
ajssms-442	187	11	the	the	DET
ajssms-442	187	12	nigerian	nigerian	ADJ
ajssms-442	187	13	brewery	brewery	NOUN
ajssms-442	187	14	industry	industry	NOUN
ajssms-442	187	15	.	.	PUNCT
ajssms-442	188	1	european	european	PROPN
ajssms-442	188	2	journal	journal	PROPN
ajssms-442	188	3	of	of	ADP
ajssms-442	188	4	business	business	NOUN
ajssms-442	188	5	and	and	CCONJ
ajssms-442	188	6	management	management	NOUN
ajssms-442	188	7	,	,	PUNCT
ajssms-442	188	8	4(20	4(20	NUM
ajssms-442	188	9	)	)	PUNCT
ajssms-442	188	10	.	.	PUNCT
ajssms-442	189	1	available	available	ADJ
ajssms-442	189	2	from	from	ADP
ajssms-442	189	3	www.iiste.org	www.iiste.org	PROPN
ajssms-442	189	4	.	.	PUNCT
ajssms-442	189	5	pandey	pandey	PROPN
ajssms-442	189	6	,	,	PUNCT
ajssms-442	189	7	i.m	i.m	PROPN
ajssms-442	189	8	.	.	PROPN
ajssms-442	189	9	,	,	PUNCT
ajssms-442	189	10	1999	1999	NUM
ajssms-442	189	11	.	.	PUNCT
ajssms-442	190	1	financial	financial	ADJ
ajssms-442	190	2	management	management	NOUN
ajssms-442	190	3	8th	8th	ADJ
ajssms-442	190	4	edn	edn	PROPN
ajssms-442	190	5	.	.	PUNCT
ajssms-442	191	1	,	,	PUNCT
ajssms-442	191	2	new	new	ADJ
ajssms-442	191	3	delhi	delhi	PROPN
ajssms-442	191	4	:	:	PUNCT
ajssms-442	191	5	vikas	vikas	PROPN
ajssms-442	191	6	publishing	publishing	PROPN
ajssms-442	191	7	house	house	PROPN
ajssms-442	191	8	pvt	pvt	PROPN
ajssms-442	191	9	ltd	ltd	PROPN
ajssms-442	191	10	.	.	PROPN
ajssms-442	192	1	pp:1226	pp:1226	PRON
ajssms-442	192	2	.	.	PROPN
ajssms-442	192	3	sayeed	sayeed	PROPN
ajssms-442	192	4	,	,	PUNCT
ajssms-442	192	5	m.a	m.a	PROPN
ajssms-442	192	6	.	.	PROPN
ajssms-442	192	7	and	and	CCONJ
ajssms-442	192	8	m.s	m.s	PROPN
ajssms-442	192	9	.	.	PROPN
ajssms-442	192	10	hogue	hogue	PROPN
ajssms-442	192	11	,	,	PUNCT
ajssms-442	192	12	2009	2009	NUM
ajssms-442	192	13	.	.	PUNCT
ajssms-442	193	1	impact	impact	NOUN
ajssms-442	193	2	of	of	ADP
ajssms-442	193	3	assets	asset	NOUN
ajssms-442	193	4	and	and	CCONJ
ajssms-442	193	5	liability	liability	NOUN
ajssms-442	193	6	management	management	NOUN
ajssms-442	193	7	on	on	ADP
ajssms-442	193	8	profitability	profitability	NOUN
ajssms-442	193	9	:	:	PUNCT
ajssms-442	193	10	a	a	DET
ajssms-442	193	11	study	study	NOUN
ajssms-442	193	12	of	of	ADP
ajssms-442	193	13	public	public	ADJ
ajssms-442	193	14	vs	vs	ADP
ajssms-442	193	15	private	private	ADJ
ajssms-442	193	16	commercial	commercial	ADJ
ajssms-442	193	17	bank	bank	NOUN
ajssms-442	193	18	in	in	ADP
ajssms-442	193	19	bangladesh	bangladesh	PROPN
ajssms-442	193	20	.	.	PUNCT
ajssms-442	194	1	available	available	ADJ
ajssms-442	194	2	from	from	ADP
ajssms-442	194	3	www.wbicconpro.com/30%5b/%5d.pdf	www.wbicconpro.com/30%5b/%5d.pdf	NOUN
ajssms-442	194	4	[	[	AUX
ajssms-442	194	5	accessed	access	VERB
ajssms-442	194	6	5th	5th	ADJ
ajssms-442	194	7	december	december	NOUN
ajssms-442	194	8	,	,	PUNCT
ajssms-442	194	9	2010	2010	NUM
ajssms-442	194	10	]	]	PUNCT
ajssms-442	194	11	.	.	PUNCT
ajssms-442	195	1	whisenant	whisenant	PROPN
ajssms-442	195	2	and	and	CCONJ
ajssms-442	195	3	yohn	yohn	PROPN
ajssms-442	195	4	,	,	PUNCT
ajssms-442	195	5	2003	2003	NUM
ajssms-442	195	6	.	.	PUNCT
ajssms-442	196	1	asset	asset	NOUN
ajssms-442	196	2	liability	liability	NOUN
ajssms-442	196	3	management	management	NOUN
ajssms-442	196	4	and	and	CCONJ
ajssms-442	196	5	commercial	commercial	ADJ
ajssms-442	196	6	banks	bank	NOUN
ajssms-442	196	7	profitability	profitability	NOUN
ajssms-442	196	8	in	in	ADP
ajssms-442	196	9	ethiopia	ethiopia	PROPN
ajssms-442	196	10	.	.	PUNCT
ajssms-442	197	1	research	research	PROPN
ajssms-442	197	2	journal	journal	PROPN
ajssms-442	197	3	of	of	ADP
ajssms-442	197	4	finance	finance	NOUN
ajssms-442	197	5	and	and	CCONJ
ajssms-442	197	6	accounting	accounting	NOUN
ajssms-442	197	7	,	,	PUNCT
ajssms-442	197	8	4(10	4(10	NUM
ajssms-442	197	9	,	,	PUNCT
ajssms-442	197	10	2013	2013	NUM
ajssms-442	197	11	)	)	PUNCT
ajssms-442	197	12	.	.	PUNCT
ajssms-442	198	1	available	available	ADJ
ajssms-442	198	2	from	from	ADP
ajssms-442	198	3	www.iiste.org	www.iiste.org	PROPN
ajssms-442	198	4	issn	issn	PROPN
ajssms-442	198	5	2222	2222	NUM
ajssms-442	198	6	-	-	SYM
ajssms-442	198	7	1697	1697	NUM
ajssms-442	198	8	(	(	PUNCT
ajssms-442	198	9	paper	paper	NOUN
ajssms-442	198	10	)	)	PUNCT
ajssms-442	198	11	issn	issn	VERB
ajssms-442	198	12	2222	2222	NUM
ajssms-442	198	13	-	-	SYM
ajssms-442	198	14	2847	2847	NUM
ajssms-442	198	15	(	(	PUNCT
ajssms-442	198	16	online	online	NOUN
ajssms-442	198	17	)	)	PUNCT
ajssms-442	198	18	.	.	PUNCT
ajssms-442	199	1	zheng	zheng	PROPN
ajssms-442	199	2	,	,	PUNCT
ajssms-442	199	3	s.	s.	PROPN
ajssms-442	199	4	,	,	PUNCT
ajssms-442	199	5	x.	x.	PROPN
ajssms-442	199	6	nuo	nuo	PROPN
ajssms-442	199	7	and	and	CCONJ
ajssms-442	199	8	x.	x.	NOUN
ajssms-442	199	9	zhi	zhi	PROPN
ajssms-442	199	10	,	,	PUNCT
ajssms-442	199	11	1997	1997	NUM
ajssms-442	199	12	.	.	PUNCT
ajssms-442	200	1	the	the	DET
ajssms-442	200	2	research	research	NOUN
ajssms-442	200	3	of	of	ADP
ajssms-442	200	4	the	the	DET
ajssms-442	200	5	optimal	optimal	ADJ
ajssms-442	200	6	allocation	allocation	NOUN
ajssms-442	200	7	of	of	ADP
ajssms-442	200	8	assets	asset	NOUN
ajssms-442	200	9	structure	structure	NOUN
ajssms-442	200	10	and	and	CCONJ
ajssms-442	200	11	business	business	NOUN
ajssms-442	200	12	performance	performance	NOUN
ajssms-442	200	13	.	.	PUNCT
ajssms-442	201	1	res	re	NOUN
ajssms-442	201	2	.	.	PUNCT
ajssms-442	202	1	j.	j.	PROPN
ajssms-442	202	2	econ	econ	PROPN
ajssms-442	202	3	.	.	PUNCT
ajssms-442	203	1	bus	bus	PROPN
ajssms-442	203	2	.	.	PUNCT
ajssms-442	204	1	ict	ict	PROPN
ajssms-442	204	2	,	,	PUNCT
ajssms-442	204	3	8	8	NUM
ajssms-442	204	4	:	:	SYM
ajssms-442	204	5	1	1	NUM
ajssms-442	204	6	-	-	SYM
ajssms-442	204	7	5	5	NUM
ajssms-442	204	8	.	.	PUNCT
ajssms-442	204	9	views	view	NOUN
ajssms-442	204	10	and	and	CCONJ
ajssms-442	204	11	opinions	opinion	NOUN
ajssms-442	204	12	expressed	express	VERB
ajssms-442	204	13	in	in	ADP
ajssms-442	204	14	this	this	DET
ajssms-442	204	15	article	article	NOUN
ajssms-442	204	16	are	be	AUX
ajssms-442	204	17	the	the	DET
ajssms-442	204	18	views	view	NOUN
ajssms-442	204	19	and	and	CCONJ
ajssms-442	204	20	opinions	opinion	NOUN
ajssms-442	204	21	of	of	ADP
ajssms-442	204	22	the	the	DET
ajssms-442	204	23	authors	author	NOUN
ajssms-442	204	24	,	,	PUNCT
ajssms-442	204	25	asian	asian	ADJ
ajssms-442	204	26	journal	journal	NOUN
ajssms-442	204	27	of	of	ADP
ajssms-442	204	28	social	social	ADJ
ajssms-442	204	29	sciences	science	NOUN
ajssms-442	204	30	and	and	CCONJ
ajssms-442	204	31	management	management	NOUN
ajssms-442	204	32	studies	study	NOUN
ajssms-442	204	33	shall	shall	AUX
ajssms-442	204	34	not	not	PART
ajssms-442	204	35	be	be	AUX
ajssms-442	204	36	responsible	responsible	ADJ
ajssms-442	204	37	or	or	CCONJ
ajssms-442	204	38	answerable	answerable	ADJ
ajssms-442	204	39	for	for	ADP
ajssms-442	204	40	any	any	DET
ajssms-442	204	41	loss	loss	NOUN
ajssms-442	204	42	,	,	PUNCT
ajssms-442	204	43	damage	damage	NOUN
ajssms-442	204	44	or	or	CCONJ
ajssms-442	204	45	liability	liability	NOUN
ajssms-442	204	46	etc	etc	X
ajssms-442	204	47	.	.	X
ajssms-442	204	48	caused	cause	VERB
ajssms-442	204	49	in	in	ADP
ajssms-442	204	50	relation	relation	NOUN
ajssms-442	204	51	to	to	PART
ajssms-442	204	52	/	/	PUNCT
ajssms-442	204	53	arising	arise	VERB
ajssms-442	204	54	out	out	ADP
ajssms-442	204	55	of	of	ADP
ajssms-442	204	56	the	the	DET
ajssms-442	204	57	use	use	NOUN
ajssms-442	204	58	of	of	ADP
ajssms-442	204	59	the	the	DET
ajssms-442	204	60	content	content	NOUN
ajssms-442	204	61	.	.	PUNCT
ajssms-442	205	1	http://www.rediff.com/	http://www.rediff.com/	PROPN
ajssms-442	205	2	http://www.iiste.org/	http://www.iiste.org/	PROPN
ajssms-442	205	3	http://www.wbicconpro.com/30%5b/%5d.pdf	http://www.wbicconpro.com/30%5b/%5d.pdf	PROPN
ajssms-442	205	4	http://www.iiste.org/	http://www.iiste.org/	ADV