id	sid	tid	token	lemma	pos
afbr-78	1	1	australian	australian	ADJ
afbr-78	1	2	finance	finance	NOUN
afbr-78	1	3	&	&	CCONJ
afbr-78	1	4	banking	banking	PROPN
afbr-78	1	5	review	review	PROPN
afbr-78	1	6	;	;	PUNCT
afbr-78	1	7	vol	vol	NOUN
afbr-78	1	8	.	.	NOUN
afbr-78	2	1	2	2	NUM
afbr-78	2	2	,	,	PUNCT
afbr-78	2	3	no	no	INTJ
afbr-78	2	4	.	.	NOUN
afbr-78	2	5	2	2	NUM
afbr-78	2	6	;	;	PUNCT
afbr-78	2	7	2018	2018	NUM
afbr-78	2	8	issn	issn	VERB
afbr-78	2	9	2576	2576	NUM
afbr-78	2	10	-	-	SYM
afbr-78	2	11	1196	1196	NUM
afbr-78	2	12	e	e	NOUN
afbr-78	2	13	-	-	PROPN
afbr-78	2	14	issn	issn	ADJ
afbr-78	2	15	2576	2576	NUM
afbr-78	2	16	-	-	PUNCT
afbr-78	2	17	120x	120x	NUM
afbr-78	2	18	impact	impact	NOUN
afbr-78	2	19	factor	factor	NOUN
afbr-78	2	20	:	:	PUNCT
afbr-78	2	21	2.7	2.7	NUM
afbr-78	2	22	published	publish	VERB
afbr-78	2	23	by	by	ADP
afbr-78	2	24	centre	centre	NOUN
afbr-78	2	25	for	for	ADP
afbr-78	2	26	research	research	NOUN
afbr-78	2	27	on	on	ADP
afbr-78	2	28	islamic	islamic	ADJ
afbr-78	2	29	banking	banking	PROPN
afbr-78	2	30	&	&	CCONJ
afbr-78	2	31	finance	finance	PROPN
afbr-78	2	32	and	and	CCONJ
afbr-78	2	33	business	business	NOUN
afbr-78	2	34	,	,	PUNCT
afbr-78	2	35	usa	usa	PROPN
afbr-78	2	36	1	1	NUM
afbr-78	2	37	price	price	NOUN
afbr-78	2	38	-	-	PUNCT
afbr-78	2	39	swinging	swinge	VERB
afbr-78	2	40	stock	stock	NOUN
afbr-78	2	41	market	market	NOUN
afbr-78	2	42	fundamentals	fundamental	NOUN
afbr-78	2	43	:	:	PUNCT
afbr-78	2	44	nexus	nexus	NOUN
afbr-78	2	45	and	and	CCONJ
afbr-78	2	46	contemporary	contemporary	ADJ
afbr-78	2	47	features	feature	NOUN
afbr-78	2	48	prince	prince	PROPN
afbr-78	2	49	umor	umor	PROPN
afbr-78	2	50	c.	c.	PROPN
afbr-78	2	51	agundu	agundu	PROPN
afbr-78	2	52	1	1	NUM
afbr-78	2	53	,	,	PUNCT
afbr-78	2	54	james	james	PROPN
afbr-78	2	55	t.	t.	PROPN
afbr-78	2	56	wula	wula	PROPN
afbr-78	2	57	2	2	NUM
afbr-78	2	58	&	&	CCONJ
afbr-78	2	59	usman	usman	PROPN
afbr-78	2	60	mamuda	mamuda	PROPN
afbr-78	2	61	musa	musa	PROPN
afbr-78	2	62	2	2	NUM
afbr-78	2	63	1	1	NUM
afbr-78	2	64	department	department	NOUN
afbr-78	2	65	of	of	ADP
afbr-78	2	66	banking	banking	NOUN
afbr-78	2	67	&	&	CCONJ
afbr-78	2	68	finance	finance	PROPN
afbr-78	2	69	,	,	PUNCT
afbr-78	2	70	federal	federal	ADJ
afbr-78	2	71	university	university	NOUN
afbr-78	2	72	wukari	wukari	PROPN
afbr-78	2	73	,	,	PUNCT
afbr-78	2	74	taraba	taraba	NOUN
afbr-78	2	75	state	state	PROPN
afbr-78	2	76	,	,	PUNCT
afbr-78	2	77	nigeria	nigeria	PROPN
afbr-78	2	78	2	2	NUM
afbr-78	2	79	department	department	NOUN
afbr-78	2	80	of	of	ADP
afbr-78	2	81	accounting	accounting	PROPN
afbr-78	2	82	,	,	PUNCT
afbr-78	2	83	federal	federal	ADJ
afbr-78	2	84	university	university	NOUN
afbr-78	2	85	wukari	wukari	PROPN
afbr-78	2	86	,	,	PUNCT
afbr-78	2	87	taraba	taraba	NOUN
afbr-78	2	88	state	state	PROPN
afbr-78	2	89	,	,	PUNCT
afbr-78	2	90	nigeria	nigeria	PROPN
afbr-78	2	91	correspondence	correspondence	NOUN
afbr-78	2	92	:	:	PUNCT
afbr-78	2	93	prince	prince	PROPN
afbr-78	2	94	umor	umor	PROPN
afbr-78	2	95	c.	c.	PROPN
afbr-78	2	96	agundu	agundu	PROPN
afbr-78	2	97	,	,	PUNCT
afbr-78	2	98	department	department	NOUN
afbr-78	2	99	of	of	ADP
afbr-78	2	100	banking	banking	NOUN
afbr-78	2	101	&	&	CCONJ
afbr-78	2	102	finance	finance	PROPN
afbr-78	2	103	,	,	PUNCT
afbr-78	2	104	federal	federal	ADJ
afbr-78	2	105	university	university	NOUN
afbr-78	2	106	wukari	wukari	PROPN
afbr-78	2	107	,	,	PUNCT
afbr-78	2	108	taraba	taraba	NOUN
afbr-78	2	109	state	state	PROPN
afbr-78	2	110	,	,	PUNCT
afbr-78	2	111	nigeria	nigeria	PROPN
afbr-78	2	112	.	.	PUNCT
afbr-78	3	1	tel	tel	ADP
afbr-78	3	2	:	:	PUNCT
afbr-78	3	3	08037757642	08037757642	NUM
afbr-78	3	4	.	.	PUNCT
afbr-78	4	1	email	email	NOUN
afbr-78	4	2	:	:	PUNCT
afbr-78	4	3	princeagundu@fuwukari.edu.ng	princeagundu@fuwukari.edu.ng	PROPN
afbr-78	4	4	received	receive	VERB
afbr-78	4	5	:	:	PUNCT
afbr-78	4	6	july	july	PROPN
afbr-78	4	7	20	20	NUM
afbr-78	4	8	,	,	PUNCT
afbr-78	4	9	2018	2018	NUM
afbr-78	4	10	accepted	accept	VERB
afbr-78	4	11	:	:	PUNCT
afbr-78	4	12	july	july	PROPN
afbr-78	4	13	26	26	NUM
afbr-78	4	14	,	,	PUNCT
afbr-78	4	15	2018	2018	NUM
afbr-78	4	16	online	online	ADV
afbr-78	4	17	published	publish	VERB
afbr-78	4	18	:	:	PUNCT
afbr-78	4	19	august	august	PROPN
afbr-78	4	20	4	4	NUM
afbr-78	4	21	,	,	PUNCT
afbr-78	4	22	2018	2018	NUM
afbr-78	4	23	abstract	abstract	NOUN
afbr-78	4	24	the	the	DET
afbr-78	4	25	factors	factor	NOUN
afbr-78	4	26	which	which	PRON
afbr-78	4	27	determine	determine	VERB
afbr-78	4	28	stock	stock	NOUN
afbr-78	4	29	prices	price	NOUN
afbr-78	4	30	in	in	ADP
afbr-78	4	31	capital	capital	NOUN
afbr-78	4	32	markets	market	NOUN
afbr-78	4	33	are	be	AUX
afbr-78	4	34	many	many	ADJ
afbr-78	4	35	and	and	CCONJ
afbr-78	4	36	diverse	diverse	ADJ
afbr-78	4	37	;	;	PUNCT
afbr-78	4	38	hence	hence	ADV
afbr-78	4	39	researchers	researcher	NOUN
afbr-78	4	40	in	in	ADP
afbr-78	4	41	the	the	DET
afbr-78	4	42	academic	academic	ADJ
afbr-78	4	43	fields	field	NOUN
afbr-78	4	44	of	of	ADP
afbr-78	4	45	accounting	accounting	NOUN
afbr-78	4	46	and	and	CCONJ
afbr-78	4	47	finance	finance	NOUN
afbr-78	4	48	intermittently	intermittently	ADV
afbr-78	4	49	undertake	undertake	VERB
afbr-78	4	50	to	to	PART
afbr-78	4	51	track	track	VERB
afbr-78	4	52	them	they	PRON
afbr-78	4	53	with	with	ADP
afbr-78	4	54	contextual	contextual	ADJ
afbr-78	4	55	emphasis	emphasis	NOUN
afbr-78	4	56	.	.	PUNCT
afbr-78	5	1	from	from	ADP
afbr-78	5	2	the	the	DET
afbr-78	5	3	philosophical	philosophical	ADJ
afbr-78	5	4	basics	basic	NOUN
afbr-78	5	5	to	to	ADP
afbr-78	5	6	the	the	DET
afbr-78	5	7	more	more	ADV
afbr-78	5	8	rigorous	rigorous	ADJ
afbr-78	5	9	econometric	econometric	ADJ
afbr-78	5	10	dispositions	disposition	NOUN
afbr-78	5	11	,	,	PUNCT
afbr-78	5	12	analysts	analyst	NOUN
afbr-78	5	13	in	in	ADP
afbr-78	5	14	different	different	ADJ
afbr-78	5	15	schools	school	NOUN
afbr-78	5	16	of	of	ADP
afbr-78	5	17	thought	thought	NOUN
afbr-78	5	18	had	have	AUX
afbr-78	5	19	ventured	venture	VERB
afbr-78	5	20	in	in	ADP
afbr-78	5	21	this	this	DET
afbr-78	5	22	regard	regard	NOUN
afbr-78	5	23	and	and	CCONJ
afbr-78	5	24	came	come	VERB
afbr-78	5	25	up	up	ADP
afbr-78	5	26	with	with	ADP
afbr-78	5	27	divergent	divergent	ADJ
afbr-78	5	28	outcomes	outcome	NOUN
afbr-78	5	29	.	.	PUNCT
afbr-78	6	1	some	some	DET
afbr-78	6	2	factors	factor	NOUN
afbr-78	6	3	did	do	AUX
afbr-78	6	4	commonly	commonly	ADV
afbr-78	6	5	appear	appear	VERB
afbr-78	6	6	for	for	ADP
afbr-78	6	7	most	most	ADJ
afbr-78	6	8	stock	stock	NOUN
afbr-78	6	9	markets	market	NOUN
afbr-78	6	10	,	,	PUNCT
afbr-78	6	11	while	while	SCONJ
afbr-78	6	12	various	various	ADJ
afbr-78	6	13	conditions	condition	NOUN
afbr-78	6	14	surrounding	surround	VERB
afbr-78	6	15	the	the	DET
afbr-78	6	16	respective	respective	ADJ
afbr-78	6	17	scenes	scene	NOUN
afbr-78	6	18	accounted	account	VERB
afbr-78	6	19	for	for	ADP
afbr-78	6	20	environmental	environmental	ADJ
afbr-78	6	21	dynamics	dynamic	NOUN
afbr-78	6	22	.	.	PUNCT
afbr-78	7	1	this	this	PRON
afbr-78	7	2	reinforces	reinforce	VERB
afbr-78	7	3	the	the	DET
afbr-78	7	4	truism	truism	NOUN
afbr-78	7	5	that	that	SCONJ
afbr-78	7	6	each	each	DET
afbr-78	7	7	market	market	NOUN
afbr-78	7	8	has	have	AUX
afbr-78	7	9	acclimatized	acclimatize	VERB
afbr-78	7	10	rules	rule	NOUN
afbr-78	7	11	and	and	CCONJ
afbr-78	7	12	regulations	regulation	NOUN
afbr-78	7	13	,	,	PUNCT
afbr-78	7	14	country	country	NOUN
afbr-78	7	15	peculiarities	peculiarity	NOUN
afbr-78	7	16	,	,	PUNCT
afbr-78	7	17	and	and	CCONJ
afbr-78	7	18	investor	investor	NOUN
afbr-78	7	19	typologies	typology	NOUN
afbr-78	7	20	;	;	PUNCT
afbr-78	7	21	all	all	PRON
afbr-78	7	22	of	of	ADP
afbr-78	7	23	which	which	PRON
afbr-78	7	24	provide	provide	VERB
afbr-78	7	25	basis	basis	NOUN
afbr-78	7	26	for	for	ADP
afbr-78	7	27	uniqueness	uniqueness	NOUN
afbr-78	7	28	.	.	PUNCT
afbr-78	8	1	in	in	ADP
afbr-78	8	2	this	this	DET
afbr-78	8	3	conceptual	conceptual	ADJ
afbr-78	8	4	analysis	analysis	NOUN
afbr-78	8	5	,	,	PUNCT
afbr-78	8	6	the	the	DET
afbr-78	8	7	factors	factor	NOUN
afbr-78	8	8	that	that	PRON
afbr-78	8	9	feature	feature	VERB
afbr-78	8	10	as	as	ADP
afbr-78	8	11	dominant	dominant	ADJ
afbr-78	8	12	determinants	determinant	NOUN
afbr-78	8	13	of	of	ADP
afbr-78	8	14	stock	stock	NOUN
afbr-78	8	15	prices	price	NOUN
afbr-78	8	16	are	be	AUX
afbr-78	8	17	earnings	earning	NOUN
afbr-78	8	18	per	per	ADP
afbr-78	8	19	share	share	NOUN
afbr-78	8	20	(	(	PUNCT
afbr-78	8	21	eps	eps	PROPN
afbr-78	8	22	)	)	PUNCT
afbr-78	8	23	,	,	PUNCT
afbr-78	8	24	dividend	dividend	NOUN
afbr-78	8	25	per	per	ADP
afbr-78	8	26	share	share	NOUN
afbr-78	8	27	(	(	PUNCT
afbr-78	8	28	dps	dps	NOUN
afbr-78	8	29	)	)	PUNCT
afbr-78	8	30	,	,	PUNCT
afbr-78	8	31	and	and	CCONJ
afbr-78	8	32	price	price	NOUN
afbr-78	8	33	-	-	PUNCT
afbr-78	8	34	earnings	earning	NOUN
afbr-78	8	35	ratio	ratio	NOUN
afbr-78	8	36	(	(	PUNCT
afbr-78	8	37	p	p	NOUN
afbr-78	8	38	/	/	SYM
afbr-78	8	39	er	er	INTJ
afbr-78	8	40	)	)	PUNCT
afbr-78	8	41	;	;	PUNCT
afbr-78	8	42	among	among	ADP
afbr-78	8	43	which	which	PRON
afbr-78	8	44	the	the	DET
afbr-78	8	45	last	last	ADJ
afbr-78	8	46	is	be	AUX
afbr-78	8	47	the	the	DET
afbr-78	8	48	most	most	ADJ
afbr-78	8	49	and	and	CCONJ
afbr-78	8	50	not	not	PART
afbr-78	8	51	the	the	DET
afbr-78	8	52	least	least	ADJ
afbr-78	8	53	.	.	PUNCT
afbr-78	9	1	it	it	PRON
afbr-78	9	2	further	far	ADV
afbr-78	9	3	attests	attest	VERB
afbr-78	9	4	to	to	ADP
afbr-78	9	5	the	the	DET
afbr-78	9	6	prevailing	prevail	VERB
afbr-78	9	7	value	value	NOUN
afbr-78	9	8	relevance	relevance	NOUN
afbr-78	9	9	of	of	ADP
afbr-78	9	10	financial	financial	ADJ
afbr-78	9	11	statement	statement	NOUN
afbr-78	9	12	information	information	NOUN
afbr-78	9	13	emanating	emanate	VERB
afbr-78	9	14	from	from	ADP
afbr-78	9	15	corporate	corporate	ADJ
afbr-78	9	16	accounting	accounting	NOUN
afbr-78	9	17	reports	report	NOUN
afbr-78	9	18	;	;	PUNCT
afbr-78	9	19	hence	hence	ADV
afbr-78	9	20	the	the	DET
afbr-78	9	21	imperativeness	imperativeness	NOUN
afbr-78	9	22	of	of	ADP
afbr-78	9	23	stock	stock	NOUN
afbr-78	9	24	market	market	NOUN
afbr-78	9	25	regulators	regulator	NOUN
afbr-78	9	26	sustaining	sustain	VERB
afbr-78	9	27	the	the	DET
afbr-78	9	28	rules	rule	NOUN
afbr-78	9	29	that	that	PRON
afbr-78	9	30	make	make	VERB
afbr-78	9	31	for	for	ADP
afbr-78	9	32	adherence	adherence	NOUN
afbr-78	9	33	to	to	ADP
afbr-78	9	34	best	good	ADJ
afbr-78	9	35	practices	practice	NOUN
afbr-78	9	36	.	.	PUNCT
afbr-78	10	1	the	the	DET
afbr-78	10	2	alternative	alternative	NOUN
afbr-78	10	3	to	to	ADP
afbr-78	10	4	informational	informational	ADJ
afbr-78	10	5	reliability	reliability	NOUN
afbr-78	10	6	is	be	AUX
afbr-78	10	7	institutional	institutional	ADJ
afbr-78	10	8	fragility	fragility	NOUN
afbr-78	10	9	;	;	PUNCT
afbr-78	10	10	because	because	SCONJ
afbr-78	10	11	when	when	SCONJ
afbr-78	10	12	investors	investor	NOUN
afbr-78	10	13	’	'	PUNCT
afbr-78	10	14	confidence	confidence	NOUN
afbr-78	10	15	erodes	erode	NOUN
afbr-78	10	16	,	,	PUNCT
afbr-78	10	17	liquidity	liquidity	NOUN
afbr-78	10	18	squeezes	squeeze	NOUN
afbr-78	10	19	,	,	PUNCT
afbr-78	10	20	efficient	efficient	ADJ
afbr-78	10	21	markets	market	NOUN
afbr-78	10	22	crashes	crash	NOUN
afbr-78	10	23	,	,	PUNCT
afbr-78	10	24	and	and	CCONJ
afbr-78	10	25	in	in	ADP
afbr-78	10	26	turn	turn	NOUN
afbr-78	10	27	,	,	PUNCT
afbr-78	10	28	investors	investor	NOUN
afbr-78	10	29	withhold	withhold	VERB
afbr-78	10	30	investments	investment	NOUN
afbr-78	10	31	.	.	PUNCT
afbr-78	11	1	it	it	PRON
afbr-78	11	2	,	,	PUNCT
afbr-78	11	3	therefore	therefore	ADV
afbr-78	11	4	,	,	PUNCT
afbr-78	11	5	requires	require	VERB
afbr-78	11	6	market	market	NOUN
afbr-78	11	7	regulatory	regulatory	ADJ
afbr-78	11	8	/	/	SYM
afbr-78	11	9	administrative	administrative	ADJ
afbr-78	11	10	mechanisms	mechanism	NOUN
afbr-78	11	11	to	to	PART
afbr-78	11	12	be	be	AUX
afbr-78	11	13	focally	focally	ADV
afbr-78	11	14	directed	direct	VERB
afbr-78	11	15	at	at	ADP
afbr-78	11	16	enhancing	enhance	VERB
afbr-78	11	17	reportorial	reportorial	ADJ
afbr-78	11	18	compliance	compliance	NOUN
afbr-78	11	19	and	and	CCONJ
afbr-78	11	20	compelling	compelling	ADJ
afbr-78	11	21	higher	high	ADJ
afbr-78	11	22	due	due	ADJ
afbr-78	11	23	diligence	diligence	NOUN
afbr-78	11	24	,	,	PUNCT
afbr-78	11	25	accountability	accountability	NOUN
afbr-78	11	26	and	and	CCONJ
afbr-78	11	27	responsibility	responsibility	NOUN
afbr-78	11	28	in	in	ADP
afbr-78	11	29	line	line	NOUN
afbr-78	11	30	with	with	ADP
afbr-78	11	31	international	international	ADJ
afbr-78	11	32	standards	standard	NOUN
afbr-78	11	33	.	.	PUNCT
afbr-78	12	1	keywords	keyword	NOUN
afbr-78	12	2	:	:	PUNCT
afbr-78	12	3	financial	financial	ADJ
afbr-78	12	4	statements	statement	NOUN
afbr-78	12	5	,	,	PUNCT
afbr-78	12	6	market	market	NOUN
afbr-78	12	7	fundamentals	fundamental	NOUN
afbr-78	12	8	,	,	PUNCT
afbr-78	12	9	stock	stock	NOUN
afbr-78	12	10	prices	price	NOUN
afbr-78	12	11	.	.	PUNCT
afbr-78	13	1	1	1	X
afbr-78	13	2	.	.	X
afbr-78	13	3	introduction	introduction	NOUN
afbr-78	13	4	financial	financial	ADJ
afbr-78	13	5	performance	performance	NOUN
afbr-78	13	6	of	of	ADP
afbr-78	13	7	firms	firm	NOUN
afbr-78	13	8	listed	list	VERB
afbr-78	13	9	on	on	ADP
afbr-78	13	10	the	the	DET
afbr-78	13	11	stock	stock	NOUN
afbr-78	13	12	exchange	exchange	NOUN
afbr-78	13	13	reflects	reflect	VERB
afbr-78	13	14	an	an	DET
afbr-78	13	15	assessment	assessment	NOUN
afbr-78	13	16	of	of	ADP
afbr-78	13	17	financial	financial	ADJ
afbr-78	13	18	activity	activity	NOUN
afbr-78	13	19	/	/	SYM
afbr-78	13	20	productivity	productivity	NOUN
afbr-78	13	21	,	,	PUNCT
afbr-78	13	22	particularly	particularly	ADV
afbr-78	13	23	of	of	ADP
afbr-78	13	24	the	the	DET
afbr-78	13	25	entities	entity	NOUN
afbr-78	13	26	as	as	SCONJ
afbr-78	13	27	they	they	PRON
afbr-78	13	28	participate	participate	VERB
afbr-78	13	29	in	in	ADP
afbr-78	13	30	capital	capital	NOUN
afbr-78	13	31	market	market	NOUN
afbr-78	13	32	activities	activity	NOUN
afbr-78	13	33	.	.	PUNCT
afbr-78	14	1	the	the	DET
afbr-78	14	2	process	process	NOUN
afbr-78	14	3	typically	typically	ADV
afbr-78	14	4	involves	involve	VERB
afbr-78	14	5	measuring	measure	VERB
afbr-78	14	6	a	a	DET
afbr-78	14	7	firm	firm	NOUN
afbr-78	14	8	’s	’s	PART
afbr-78	14	9	policies	policy	NOUN
afbr-78	14	10	and	and	CCONJ
afbr-78	14	11	operations	operation	NOUN
afbr-78	14	12	in	in	ADP
afbr-78	14	13	monetary	monetary	ADJ
afbr-78	14	14	terms	term	NOUN
afbr-78	14	15	.	.	PUNCT
afbr-78	15	1	financial	financial	ADJ
afbr-78	15	2	performance	performance	NOUN
afbr-78	15	3	analysis	analysis	NOUN
afbr-78	15	4	identifies	identify	VERB
afbr-78	15	5	the	the	DET
afbr-78	15	6	financial	financial	ADJ
afbr-78	15	7	strengths	strength	NOUN
afbr-78	15	8	and	and	CCONJ
afbr-78	15	9	weaknesses	weakness	NOUN
afbr-78	15	10	of	of	ADP
afbr-78	15	11	the	the	DET
afbr-78	15	12	firm	firm	NOUN
afbr-78	15	13	by	by	ADP
afbr-78	15	14	properly	properly	ADV
afbr-78	15	15	establishing	establish	VERB
afbr-78	15	16	relationships	relationship	NOUN
afbr-78	15	17	between	between	ADP
afbr-78	15	18	the	the	DET
afbr-78	15	19	items	item	NOUN
afbr-78	15	20	of	of	ADP
afbr-78	15	21	the	the	DET
afbr-78	15	22	statement	statement	NOUN
afbr-78	15	23	of	of	ADP
afbr-78	15	24	financial	financial	ADJ
afbr-78	15	25	position	position	NOUN
afbr-78	15	26	(	(	PUNCT
afbr-78	15	27	balance	balance	NOUN
afbr-78	15	28	sheet	sheet	NOUN
afbr-78	15	29	)	)	PUNCT
afbr-78	15	30	and	and	CCONJ
afbr-78	15	31	the	the	DET
afbr-78	15	32	statement	statement	NOUN
afbr-78	15	33	of	of	ADP
afbr-78	15	34	comprehensive	comprehensive	ADJ
afbr-78	15	35	income	income	NOUN
afbr-78	15	36	(	(	PUNCT
afbr-78	15	37	trading	trading	NOUN
afbr-78	15	38	,	,	PUNCT
afbr-78	15	39	profit	profit	NOUN
afbr-78	15	40	and	and	CCONJ
afbr-78	15	41	loss	loss	NOUN
afbr-78	15	42	account	account	NOUN
afbr-78	15	43	)	)	PUNCT
afbr-78	15	44	.	.	PUNCT
afbr-78	16	1	the	the	DET
afbr-78	16	2	first	first	ADJ
afbr-78	16	3	stage	stage	NOUN
afbr-78	16	4	is	be	AUX
afbr-78	16	5	to	to	PART
afbr-78	16	6	select	select	VERB
afbr-78	16	7	the	the	DET
afbr-78	16	8	information	information	NOUN
afbr-78	16	9	that	that	PRON
afbr-78	16	10	anchor	anchor	VERB
afbr-78	16	11	the	the	DET
afbr-78	16	12	relevant	relevant	ADJ
afbr-78	16	13	fundamentals	fundamental	NOUN
afbr-78	16	14	to	to	ADP
afbr-78	16	15	the	the	DET
afbr-78	16	16	decision	decision	NOUN
afbr-78	16	17	under	under	ADP
afbr-78	16	18	consideration	consideration	NOUN
afbr-78	16	19	from	from	ADP
afbr-78	16	20	the	the	DET
afbr-78	16	21	entire	entire	ADJ
afbr-78	16	22	information	information	NOUN
afbr-78	16	23	contained	contain	VERB
afbr-78	16	24	in	in	ADP
afbr-78	16	25	the	the	DET
afbr-78	16	26	financial	financial	ADJ
afbr-78	16	27	statements	statement	NOUN
afbr-78	16	28	.	.	PUNCT
afbr-78	17	1	the	the	DET
afbr-78	17	2	second	second	ADJ
afbr-78	17	3	stage	stage	NOUN
afbr-78	17	4	is	be	AUX
afbr-78	17	5	to	to	PART
afbr-78	17	6	arrange	arrange	VERB
afbr-78	17	7	the	the	DET
afbr-78	17	8	information	information	NOUN
afbr-78	17	9	in	in	ADP
afbr-78	17	10	a	a	DET
afbr-78	17	11	manner	manner	NOUN
afbr-78	17	12	that	that	PRON
afbr-78	17	13	highlights	highlight	VERB
afbr-78	17	14	the	the	DET
afbr-78	17	15	significant	significant	ADJ
afbr-78	17	16	relationships	relationship	NOUN
afbr-78	17	17	.	.	PUNCT
afbr-78	18	1	the	the	DET
afbr-78	18	2	third	third	ADJ
afbr-78	18	3	stage	stage	NOUN
afbr-78	18	4	is	be	AUX
afbr-78	18	5	to	to	ADP
afbr-78	18	6	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	VERB
afbr-78	18	7	australian	australian	ADJ
afbr-78	18	8	finance	finance	PROPN
afbr-78	18	9	&	&	CCONJ
afbr-78	18	10	banking	banking	PROPN
afbr-78	18	11	review	review	PROPN
afbr-78	18	12	vol	vol	NOUN
afbr-78	18	13	.	.	PROPN
afbr-78	19	1	2	2	NUM
afbr-78	19	2	,	,	PUNCT
afbr-78	19	3	no	no	INTJ
afbr-78	19	4	.	.	NOUN
afbr-78	19	5	2	2	NUM
afbr-78	19	6	;	;	PUNCT
afbr-78	19	7	2018	2018	NUM
afbr-78	19	8	2	2	NUM
afbr-78	19	9	interpret	interpret	VERB
afbr-78	19	10	and	and	CCONJ
afbr-78	19	11	draw	draw	VERB
afbr-78	19	12	inferences	inference	NOUN
afbr-78	19	13	and	and	CCONJ
afbr-78	19	14	conclusions	conclusion	NOUN
afbr-78	19	15	,	,	PUNCT
afbr-78	19	16	thereby	thereby	ADV
afbr-78	19	17	consummating	consummate	VERB
afbr-78	19	18	the	the	DET
afbr-78	19	19	financial	financial	ADJ
afbr-78	19	20	performance	performance	NOUN
afbr-78	19	21	analysis	analysis	NOUN
afbr-78	19	22	cycle	cycle	NOUN
afbr-78	19	23	which	which	PRON
afbr-78	19	24	characteristically	characteristically	ADV
afbr-78	19	25	features	feature	VERB
afbr-78	19	26	selection	selection	NOUN
afbr-78	19	27	,	,	PUNCT
afbr-78	19	28	relation	relation	NOUN
afbr-78	19	29	,	,	PUNCT
afbr-78	19	30	and	and	CCONJ
afbr-78	19	31	evaluation	evaluation	NOUN
afbr-78	19	32	facets	facet	NOUN
afbr-78	19	33	.	.	PUNCT
afbr-78	20	1	the	the	DET
afbr-78	20	2	critical	critical	ADJ
afbr-78	20	3	perspectives	perspective	NOUN
afbr-78	20	4	of	of	ADP
afbr-78	20	5	corporate	corporate	ADJ
afbr-78	20	6	financial	financial	ADJ
afbr-78	20	7	evaluation	evaluation	NOUN
afbr-78	20	8	include	include	VERB
afbr-78	20	9	profitability	profitability	NOUN
afbr-78	20	10	analysis	analysis	NOUN
afbr-78	20	11	,	,	PUNCT
afbr-78	20	12	working	work	VERB
afbr-78	20	13	capital	capital	NOUN
afbr-78	20	14	/	/	SYM
afbr-78	20	15	liquidity	liquidity	NOUN
afbr-78	20	16	analysis	analysis	NOUN
afbr-78	20	17	,	,	PUNCT
afbr-78	20	18	financial	financial	ADJ
afbr-78	20	19	structure	structure	NOUN
afbr-78	20	20	analysis	analysis	NOUN
afbr-78	20	21	,	,	PUNCT
afbr-78	20	22	activity	activity	NOUN
afbr-78	20	23	analysis	analysis	NOUN
afbr-78	20	24	and	and	CCONJ
afbr-78	20	25	market	market	NOUN
afbr-78	20	26	value	value	NOUN
afbr-78	20	27	/	/	SYM
afbr-78	20	28	investment	investment	NOUN
afbr-78	20	29	ratio	ratio	NOUN
afbr-78	20	30	analysis	analysis	NOUN
afbr-78	20	31	.	.	PUNCT
afbr-78	21	1	nonetheless	nonetheless	ADV
afbr-78	21	2	,	,	PUNCT
afbr-78	21	3	recent	recent	ADJ
afbr-78	21	4	studies	study	NOUN
afbr-78	21	5	expediently	expediently	ADV
afbr-78	21	6	focus	focus	VERB
afbr-78	21	7	on	on	ADP
afbr-78	21	8	market	market	NOUN
afbr-78	21	9	value	value	NOUN
afbr-78	21	10	/	/	SYM
afbr-78	21	11	investor	investor	NOUN
afbr-78	21	12	ratios	ratio	NOUN
afbr-78	21	13	,	,	PUNCT
afbr-78	21	14	especially	especially	ADV
afbr-78	21	15	earnings	earning	NOUN
afbr-78	21	16	per	per	ADP
afbr-78	21	17	share	share	NOUN
afbr-78	21	18	(	(	PUNCT
afbr-78	21	19	eps	eps	PROPN
afbr-78	21	20	)	)	PUNCT
afbr-78	21	21	,	,	PUNCT
afbr-78	21	22	dividend	dividend	NOUN
afbr-78	21	23	per	per	ADP
afbr-78	21	24	share	share	NOUN
afbr-78	21	25	(	(	PUNCT
afbr-78	21	26	dps	dps	NOUN
afbr-78	21	27	)	)	PUNCT
afbr-78	21	28	,	,	PUNCT
afbr-78	21	29	and	and	CCONJ
afbr-78	21	30	price	price	NOUN
afbr-78	21	31	-	-	PUNCT
afbr-78	21	32	earnings	earning	NOUN
afbr-78	21	33	ratio	ratio	NOUN
afbr-78	21	34	(	(	PUNCT
afbr-78	21	35	p	p	NOUN
afbr-78	21	36	/	/	SYM
afbr-78	21	37	er	er	INTJ
afbr-78	21	38	)	)	PUNCT
afbr-78	21	39	,	,	PUNCT
afbr-78	21	40	for	for	ADP
afbr-78	21	41	the	the	DET
afbr-78	21	42	purpose	purpose	NOUN
afbr-78	21	43	of	of	ADP
afbr-78	21	44	assessing	assess	VERB
afbr-78	21	45	longterm	longterm	ADJ
afbr-78	21	46	financial	financial	ADJ
afbr-78	21	47	performance	performance	NOUN
afbr-78	21	48	and	and	CCONJ
afbr-78	21	49	reflecting	reflect	VERB
afbr-78	21	50	the	the	DET
afbr-78	21	51	income	income	NOUN
afbr-78	21	52	and	and	CCONJ
afbr-78	21	53	degree	degree	NOUN
afbr-78	21	54	of	of	ADP
afbr-78	21	55	satisfaction	satisfaction	NOUN
afbr-78	21	56	of	of	ADP
afbr-78	21	57	shareholders	shareholder	NOUN
afbr-78	21	58	connected	connect	VERB
afbr-78	21	59	with	with	ADP
afbr-78	21	60	the	the	DET
afbr-78	21	61	firms	firm	NOUN
afbr-78	21	62	.	.	PUNCT
afbr-78	22	1	the	the	DET
afbr-78	22	2	period	period	NOUN
afbr-78	22	3	spanning	span	VERB
afbr-78	22	4	2009	2009	NUM
afbr-78	22	5	-	-	SYM
afbr-78	22	6	2014	2014	NUM
afbr-78	22	7	marked	mark	VERB
afbr-78	22	8	an	an	DET
afbr-78	22	9	era	era	NOUN
afbr-78	22	10	whereby	whereby	SCONJ
afbr-78	22	11	the	the	DET
afbr-78	22	12	nigerian	nigerian	ADJ
afbr-78	22	13	capital	capital	NOUN
afbr-78	22	14	market	market	NOUN
afbr-78	22	15	recorded	record	VERB
afbr-78	22	16	very	very	ADV
afbr-78	22	17	low	low	ADJ
afbr-78	22	18	activity	activity	NOUN
afbr-78	22	19	,	,	PUNCT
afbr-78	22	20	particularly	particularly	ADV
afbr-78	22	21	indicated	indicate	VERB
afbr-78	22	22	by	by	ADP
afbr-78	22	23	sharp	sharp	ADJ
afbr-78	22	24	drop	drop	NOUN
afbr-78	22	25	in	in	ADP
afbr-78	22	26	share	share	NOUN
afbr-78	22	27	prices	price	NOUN
afbr-78	22	28	following	follow	VERB
afbr-78	22	29	the	the	DET
afbr-78	22	30	2008	2008	NUM
afbr-78	22	31	global	global	ADJ
afbr-78	22	32	stock	stock	NOUN
afbr-78	22	33	crash	crash	NOUN
afbr-78	22	34	.	.	PUNCT
afbr-78	23	1	also	also	ADV
afbr-78	23	2	,	,	PUNCT
afbr-78	23	3	it	it	PRON
afbr-78	23	4	was	be	AUX
afbr-78	23	5	from	from	ADP
afbr-78	23	6	2009	2009	NUM
afbr-78	23	7	that	that	PRON
afbr-78	23	8	the	the	DET
afbr-78	23	9	nigerian	nigerian	ADJ
afbr-78	23	10	stock	stock	NOUN
afbr-78	23	11	exchange	exchange	PROPN
afbr-78	23	12	(	(	PUNCT
afbr-78	23	13	nse	nse	NOUN
afbr-78	23	14	)	)	PUNCT
afbr-78	23	15	began	begin	VERB
afbr-78	23	16	publishing	publish	VERB
afbr-78	23	17	the	the	DET
afbr-78	23	18	nse	nse	NOUN
afbr-78	23	19	30	30	NUM
afbr-78	23	20	index	index	NOUN
afbr-78	23	21	;	;	PUNCT
afbr-78	23	22	analytically	analytically	ADV
afbr-78	23	23	adopting	adopt	VERB
afbr-78	23	24	five	five	NUM
afbr-78	23	25	-	-	PUNCT
afbr-78	23	26	sector	sector	NOUN
afbr-78	23	27	indices	index	NOUN
afbr-78	23	28	to	to	PART
afbr-78	23	29	provide	provide	VERB
afbr-78	23	30	investable	investable	ADJ
afbr-78	23	31	benchmarks	benchmark	NOUN
afbr-78	23	32	to	to	PART
afbr-78	23	33	capture	capture	VERB
afbr-78	23	34	the	the	DET
afbr-78	23	35	performance	performance	NOUN
afbr-78	23	36	of	of	ADP
afbr-78	23	37	specific	specific	ADJ
afbr-78	23	38	sectors	sector	NOUN
afbr-78	23	39	.	.	PUNCT
afbr-78	24	1	the	the	DET
afbr-78	24	2	indices	index	NOUN
afbr-78	24	3	comprise	comprise	VERB
afbr-78	24	4	the	the	DET
afbr-78	24	5	top	top	ADJ
afbr-78	24	6	15	15	NUM
afbr-78	24	7	most	most	ADV
afbr-78	24	8	capitalized	capitalize	VERB
afbr-78	24	9	and	and	CCONJ
afbr-78	24	10	liquid	liquid	ADJ
afbr-78	24	11	companies	company	NOUN
afbr-78	24	12	in	in	ADP
afbr-78	24	13	the	the	DET
afbr-78	24	14	insurance	insurance	NOUN
afbr-78	24	15	and	and	CCONJ
afbr-78	24	16	consumer	consumer	NOUN
afbr-78	24	17	goods	good	NOUN
afbr-78	24	18	sectors	sector	NOUN
afbr-78	24	19	,	,	PUNCT
afbr-78	24	20	top	top	VERB
afbr-78	24	21	10	10	NUM
afbr-78	24	22	most	most	ADV
afbr-78	24	23	capitalized	capitalize	VERB
afbr-78	24	24	and	and	CCONJ
afbr-78	24	25	liquid	liquid	ADJ
afbr-78	24	26	companies	company	NOUN
afbr-78	24	27	in	in	ADP
afbr-78	24	28	the	the	DET
afbr-78	24	29	banking	banking	NOUN
afbr-78	24	30	and	and	CCONJ
afbr-78	24	31	industrial	industrial	ADJ
afbr-78	24	32	goods	good	NOUN
afbr-78	24	33	sectors	sector	NOUN
afbr-78	24	34	and	and	CCONJ
afbr-78	24	35	top	top	VERB
afbr-78	24	36	seven	seven	NUM
afbr-78	24	37	most	most	ADV
afbr-78	24	38	capitalized	capitalize	VERB
afbr-78	24	39	and	and	CCONJ
afbr-78	24	40	liquid	liquid	ADJ
afbr-78	24	41	companies	company	NOUN
afbr-78	24	42	in	in	ADP
afbr-78	24	43	the	the	DET
afbr-78	24	44	oil	oil	NOUN
afbr-78	24	45	and	and	CCONJ
afbr-78	24	46	gas	gas	NOUN
afbr-78	24	47	sector	sector	NOUN
afbr-78	24	48	(	(	PUNCT
afbr-78	24	49	nse	nse	NOUN
afbr-78	24	50	,	,	PUNCT
afbr-78	24	51	2011/2012	2011/2012	NUM
afbr-78	24	52	;	;	PUNCT
afbr-78	24	53	2014	2014	NUM
afbr-78	24	54	)	)	PUNCT
afbr-78	24	55	.	.	PUNCT
afbr-78	25	1	recent	recent	ADJ
afbr-78	25	2	studies	study	NOUN
afbr-78	25	3	had	have	AUX
afbr-78	25	4	beamed	beam	VERB
afbr-78	25	5	the	the	DET
afbr-78	25	6	searchlight	searchlight	NOUN
afbr-78	25	7	on	on	ADP
afbr-78	25	8	developmental	developmental	ADJ
afbr-78	25	9	dynamics	dynamic	NOUN
afbr-78	25	10	,	,	PUNCT
afbr-78	25	11	particularly	particularly	ADV
afbr-78	25	12	relating	relate	VERB
afbr-78	25	13	to	to	ADP
afbr-78	25	14	market	market	NOUN
afbr-78	25	15	fundamentals	fundamental	NOUN
afbr-78	25	16	in	in	ADP
afbr-78	25	17	consumer	consumer	NOUN
afbr-78	25	18	goods	good	NOUN
afbr-78	25	19	sector	sector	NOUN
afbr-78	25	20	(	(	PUNCT
afbr-78	25	21	cgs	cgs	NOUN
afbr-78	25	22	)	)	PUNCT
afbr-78	25	23	.	.	PUNCT
afbr-78	26	1	the	the	DET
afbr-78	26	2	cgs	cgs	NOUN
afbr-78	26	3	is	be	AUX
afbr-78	26	4	contextually	contextually	ADV
afbr-78	26	5	notable	notable	ADJ
afbr-78	26	6	because	because	SCONJ
afbr-78	26	7	it	it	PRON
afbr-78	26	8	constitutes	constitute	VERB
afbr-78	26	9	the	the	DET
afbr-78	26	10	largest	large	ADJ
afbr-78	26	11	segment	segment	NOUN
afbr-78	26	12	of	of	ADP
afbr-78	26	13	the	the	DET
afbr-78	26	14	nigerian	nigerian	ADJ
afbr-78	26	15	manufacturing	manufacturing	NOUN
afbr-78	26	16	industry	industry	NOUN
afbr-78	26	17	(	(	PUNCT
afbr-78	26	18	the	the	DET
afbr-78	26	19	real	real	ADJ
afbr-78	26	20	sector	sector	NOUN
afbr-78	26	21	)	)	PUNCT
afbr-78	26	22	,	,	PUNCT
afbr-78	26	23	controlling	control	VERB
afbr-78	26	24	22.5	22.5	NUM
afbr-78	26	25	%	%	NOUN
afbr-78	26	26	of	of	ADP
afbr-78	26	27	the	the	DET
afbr-78	26	28	activities	activity	NOUN
afbr-78	26	29	in	in	ADP
afbr-78	26	30	the	the	DET
afbr-78	26	31	industry	industry	NOUN
afbr-78	26	32	.	.	PUNCT
afbr-78	27	1	it	it	PRON
afbr-78	27	2	accounts	account	VERB
afbr-78	27	3	for	for	ADP
afbr-78	27	4	more	more	ADJ
afbr-78	27	5	than	than	ADP
afbr-78	27	6	4.6	4.6	NUM
afbr-78	27	7	%	%	NOUN
afbr-78	27	8	of	of	ADP
afbr-78	27	9	gross	gross	ADJ
afbr-78	27	10	domestic	domestic	ADJ
afbr-78	27	11	products	product	NOUN
afbr-78	27	12	(	(	PUNCT
afbr-78	27	13	gdp	gdp	NOUN
afbr-78	27	14	)	)	PUNCT
afbr-78	27	15	and	and	CCONJ
afbr-78	27	16	66	66	NUM
afbr-78	27	17	%	%	NOUN
afbr-78	27	18	of	of	ADP
afbr-78	27	19	total	total	ADJ
afbr-78	27	20	consumer	consumer	NOUN
afbr-78	27	21	expenditure	expenditure	NOUN
afbr-78	27	22	.	.	PUNCT
afbr-78	28	1	it	it	PRON
afbr-78	28	2	generates	generate	VERB
afbr-78	28	3	over	over	ADP
afbr-78	28	4	1.5	1.5	NUM
afbr-78	28	5	million	million	NUM
afbr-78	28	6	jobs	job	NOUN
afbr-78	28	7	and	and	CCONJ
afbr-78	28	8	employs	employ	VERB
afbr-78	28	9	more	more	ADJ
afbr-78	28	10	than	than	ADP
afbr-78	28	11	5	5	NUM
afbr-78	28	12	%	%	NOUN
afbr-78	28	13	of	of	ADP
afbr-78	28	14	the	the	DET
afbr-78	28	15	nigerian	nigerian	ADJ
afbr-78	28	16	workforce	workforce	NOUN
afbr-78	28	17	.	.	PUNCT
afbr-78	29	1	it	it	PRON
afbr-78	29	2	showcases	showcase	VERB
afbr-78	29	3	an	an	DET
afbr-78	29	4	oligopolistic	oligopolistic	ADJ
afbr-78	29	5	market	market	NOUN
afbr-78	29	6	structure	structure	NOUN
afbr-78	29	7	:	:	PUNCT
afbr-78	29	8	about	about	ADV
afbr-78	29	9	15	15	NUM
afbr-78	29	10	%	%	NOUN
afbr-78	29	11	of	of	ADP
afbr-78	29	12	the	the	DET
afbr-78	29	13	market	market	NOUN
afbr-78	29	14	players	player	NOUN
afbr-78	29	15	control	control	VERB
afbr-78	29	16	90	90	NUM
afbr-78	29	17	%	%	NOUN
afbr-78	29	18	of	of	ADP
afbr-78	29	19	the	the	DET
afbr-78	29	20	sales	sale	NOUN
afbr-78	29	21	volume	volume	NOUN
afbr-78	29	22	while	while	SCONJ
afbr-78	29	23	the	the	DET
afbr-78	29	24	remaining	remain	VERB
afbr-78	29	25	85	85	NUM
afbr-78	29	26	%	%	NOUN
afbr-78	29	27	are	be	AUX
afbr-78	29	28	small	small	ADJ
afbr-78	29	29	and	and	CCONJ
afbr-78	29	30	medium	medium	ADJ
afbr-78	29	31	-	-	PUNCT
afbr-78	29	32	scale	scale	NOUN
afbr-78	29	33	enterprises	enterprise	NOUN
afbr-78	29	34	(	(	PUNCT
afbr-78	29	35	smes	sme	NOUN
afbr-78	29	36	)	)	PUNCT
afbr-78	29	37	which	which	PRON
afbr-78	29	38	account	account	VERB
afbr-78	29	39	for	for	ADP
afbr-78	29	40	10	10	NUM
afbr-78	29	41	%	%	NOUN
afbr-78	29	42	of	of	ADP
afbr-78	29	43	total	total	ADJ
afbr-78	29	44	sales	sale	NOUN
afbr-78	29	45	volume	volume	NOUN
afbr-78	29	46	(	(	PUNCT
afbr-78	29	47	nigeria	nigeria	PROPN
afbr-78	29	48	agro	agro	PROPN
afbr-78	29	49	food	food	NOUN
afbr-78	29	50	,	,	PUNCT
afbr-78	29	51	2016).against	2016).against	NUM
afbr-78	29	52	this	this	DET
afbr-78	29	53	backdrop	backdrop	NOUN
afbr-78	29	54	,	,	PUNCT
afbr-78	29	55	this	this	DET
afbr-78	29	56	paper	paper	NOUN
afbr-78	29	57	conceptually	conceptually	ADV
afbr-78	29	58	addresses	address	VERB
afbr-78	29	59	price	price	NOUN
afbr-78	29	60	-	-	PUNCT
afbr-78	29	61	influencing	influence	VERB
afbr-78	29	62	corporate	corporate	ADJ
afbr-78	29	63	financial	financial	ADJ
afbr-78	29	64	fundamentals	fundamental	NOUN
afbr-78	29	65	as	as	SCONJ
afbr-78	29	66	they	they	PRON
afbr-78	29	67	relate	relate	VERB
afbr-78	29	68	to	to	ADP
afbr-78	29	69	the	the	DET
afbr-78	29	70	nigerian	nigerian	ADJ
afbr-78	29	71	stock	stock	NOUN
afbr-78	29	72	market	market	NOUN
afbr-78	29	73	and	and	CCONJ
afbr-78	29	74	similar	similar	ADJ
afbr-78	29	75	scenes	scene	NOUN
afbr-78	29	76	overseas	overseas	ADV
afbr-78	29	77	.	.	PUNCT
afbr-78	30	1	2	2	X
afbr-78	30	2	.	.	X
afbr-78	30	3	factor	factor	NOUN
afbr-78	30	4	dominance	dominance	NOUN
afbr-78	30	5	evaluation	evaluation	NOUN
afbr-78	30	6	for	for	ADP
afbr-78	30	7	the	the	DET
afbr-78	30	8	purpose	purpose	NOUN
afbr-78	30	9	of	of	ADP
afbr-78	30	10	illuminating	illuminate	VERB
afbr-78	30	11	the	the	DET
afbr-78	30	12	extent	extent	NOUN
afbr-78	30	13	of	of	ADP
afbr-78	30	14	factor	factor	NOUN
afbr-78	30	15	dominance	dominance	NOUN
afbr-78	30	16	,	,	PUNCT
afbr-78	30	17	the	the	DET
afbr-78	30	18	price	price	NOUN
afbr-78	30	19	-	-	PUNCT
afbr-78	30	20	swinging	swinge	VERB
afbr-78	30	21	(	(	PUNCT
afbr-78	30	22	determining	determine	VERB
afbr-78	30	23	)	)	PUNCT
afbr-78	30	24	variables	variable	NOUN
afbr-78	30	25	considered	consider	VERB
afbr-78	30	26	are	be	AUX
afbr-78	30	27	eps	eps	NOUN
afbr-78	30	28	,	,	PUNCT
afbr-78	30	29	dps	dps	NOUN
afbr-78	30	30	,	,	PUNCT
afbr-78	30	31	and	and	CCONJ
afbr-78	30	32	p	p	X
afbr-78	30	33	/	/	SYM
afbr-78	30	34	er	er	INTJ
afbr-78	30	35	,	,	PUNCT
afbr-78	30	36	as	as	SCONJ
afbr-78	30	37	further	far	ADV
afbr-78	30	38	highlighted	highlight	VERB
afbr-78	30	39	:	:	PUNCT
afbr-78	30	40	2.1	2.1	NUM
afbr-78	30	41	share	share	NOUN
afbr-78	30	42	price	price	NOUN
afbr-78	30	43	and	and	CCONJ
afbr-78	30	44	eps	eps	PROPN
afbr-78	30	45	nexus	nexus	NOUN
afbr-78	30	46	for	for	ADP
afbr-78	30	47	many	many	ADJ
afbr-78	30	48	studies	study	NOUN
afbr-78	30	49	that	that	PRON
afbr-78	30	50	focused	focus	VERB
afbr-78	30	51	on	on	ADP
afbr-78	30	52	the	the	DET
afbr-78	30	53	extent	extent	NOUN
afbr-78	30	54	to	to	PART
afbr-78	30	55	which	which	PRON
afbr-78	30	56	stock	stock	NOUN
afbr-78	30	57	price	price	NOUN
afbr-78	30	58	is	be	AUX
afbr-78	30	59	influenced	influence	VERB
afbr-78	30	60	by	by	ADP
afbr-78	30	61	eps	eps	PROPN
afbr-78	30	62	,	,	PUNCT
afbr-78	30	63	the	the	DET
afbr-78	30	64	regression	regression	NOUN
afbr-78	30	65	results	result	NOUN
afbr-78	30	66	indicate	indicate	VERB
afbr-78	30	67	positive	positive	ADJ
afbr-78	30	68	and	and	CCONJ
afbr-78	30	69	significant	significant	ADJ
afbr-78	30	70	relationship	relationship	NOUN
afbr-78	30	71	.	.	PUNCT
afbr-78	31	1	particularly	particularly	ADV
afbr-78	31	2	among	among	ADP
afbr-78	31	3	firms	firm	NOUN
afbr-78	31	4	in	in	ADP
afbr-78	31	5	the	the	DET
afbr-78	31	6	cgs	cgs	NOUN
afbr-78	31	7	of	of	ADP
afbr-78	31	8	the	the	DET
afbr-78	31	9	nse	nse	NOUN
afbr-78	31	10	,	,	PUNCT
afbr-78	31	11	the	the	DET
afbr-78	31	12	outcomes	outcome	NOUN
afbr-78	31	13	strongly	strongly	ADV
afbr-78	31	14	affirm	affirm	VERB
afbr-78	31	15	the	the	DET
afbr-78	31	16	influence	influence	NOUN
afbr-78	31	17	of	of	ADP
afbr-78	31	18	eps	eps	PROPN
afbr-78	31	19	on	on	ADP
afbr-78	31	20	the	the	DET
afbr-78	31	21	market	market	NOUN
afbr-78	31	22	value	value	NOUN
afbr-78	31	23	of	of	ADP
afbr-78	31	24	share	share	NOUN
afbr-78	31	25	prices	price	NOUN
afbr-78	31	26	.	.	PUNCT
afbr-78	32	1	this	this	PRON
afbr-78	32	2	is	be	AUX
afbr-78	32	3	in	in	ADP
afbr-78	32	4	tandem	tandem	NOUN
afbr-78	32	5	with	with	ADP
afbr-78	32	6	the	the	DET
afbr-78	32	7	fundamental	fundamental	ADJ
afbr-78	32	8	or	or	CCONJ
afbr-78	32	9	intrinsic	intrinsic	ADJ
afbr-78	32	10	value	value	NOUN
afbr-78	32	11	analysis	analysis	NOUN
afbr-78	32	12	theory	theory	NOUN
afbr-78	32	13	which	which	PRON
afbr-78	32	14	holds	hold	VERB
afbr-78	32	15	that	that	SCONJ
afbr-78	32	16	at	at	ADP
afbr-78	32	17	any	any	DET
afbr-78	32	18	point	point	NOUN
afbr-78	32	19	in	in	ADP
afbr-78	32	20	time	time	NOUN
afbr-78	32	21	,	,	PUNCT
afbr-78	32	22	an	an	DET
afbr-78	32	23	individual	individual	ADJ
afbr-78	32	24	security	security	NOUN
afbr-78	32	25	has	have	VERB
afbr-78	32	26	an	an	DET
afbr-78	32	27	intrinsic	intrinsic	ADJ
afbr-78	32	28	value	value	NOUN
afbr-78	32	29	which	which	PRON
afbr-78	32	30	depends	depend	VERB
afbr-78	32	31	on	on	ADP
afbr-78	32	32	the	the	DET
afbr-78	32	33	earning	earn	VERB
afbr-78	32	34	potential	potential	NOUN
afbr-78	32	35	of	of	ADP
afbr-78	32	36	stock	stock	NOUN
afbr-78	32	37	.	.	PUNCT
afbr-78	33	1	by	by	ADP
afbr-78	33	2	this	this	PRON
afbr-78	33	3	,	,	PUNCT
afbr-78	33	4	the	the	DET
afbr-78	33	5	earning	earn	VERB
afbr-78	33	6	potential	potential	NOUN
afbr-78	33	7	of	of	ADP
afbr-78	33	8	stock	stock	NOUN
afbr-78	33	9	depends	depend	VERB
afbr-78	33	10	on	on	ADP
afbr-78	33	11	such	such	ADJ
afbr-78	33	12	fundamentals	fundamental	NOUN
afbr-78	33	13	as	as	ADP
afbr-78	33	14	quality	quality	NOUN
afbr-78	33	15	of	of	ADP
afbr-78	33	16	management	management	NOUN
afbr-78	33	17	,	,	PUNCT
afbr-78	33	18	outlook	outlook	NOUN
afbr-78	33	19	of	of	ADP
afbr-78	33	20	the	the	DET
afbr-78	33	21	industry	industry	NOUN
afbr-78	33	22	and	and	CCONJ
afbr-78	33	23	the	the	DET
afbr-78	33	24	economy	economy	NOUN
afbr-78	33	25	.	.	PUNCT
afbr-78	34	1	through	through	ADP
afbr-78	34	2	careful	careful	ADJ
afbr-78	34	3	study	study	NOUN
afbr-78	34	4	of	of	ADP
afbr-78	34	5	these	these	DET
afbr-78	34	6	fundamentals	fundamental	NOUN
afbr-78	34	7	,	,	PUNCT
afbr-78	34	8	an	an	DET
afbr-78	34	9	investment	investment	NOUN
afbr-78	34	10	analyst	analyst	NOUN
afbr-78	34	11	is	be	AUX
afbr-78	34	12	expected	expect	VERB
afbr-78	34	13	to	to	PART
afbr-78	34	14	determine	determine	VERB
afbr-78	34	15	if	if	SCONJ
afbr-78	34	16	the	the	DET
afbr-78	34	17	actual	actual	ADJ
afbr-78	34	18	price	price	NOUN
afbr-78	34	19	of	of	ADP
afbr-78	34	20	stock	stock	NOUN
afbr-78	34	21	is	be	AUX
afbr-78	34	22	above	above	ADP
afbr-78	34	23	or	or	CCONJ
afbr-78	34	24	below	below	ADP
afbr-78	34	25	the	the	DET
afbr-78	34	26	intrinsic	intrinsic	ADJ
afbr-78	34	27	value	value	NOUN
afbr-78	34	28	.	.	PUNCT
afbr-78	35	1	if	if	SCONJ
afbr-78	35	2	actual	actual	ADJ
afbr-78	35	3	prices	price	NOUN
afbr-78	35	4	tend	tend	VERB
afbr-78	35	5	to	to	PART
afbr-78	35	6	move	move	VERB
afbr-78	35	7	towards	towards	ADP
afbr-78	35	8	intrinsic	intrinsic	ADJ
afbr-78	35	9	values	value	NOUN
afbr-78	35	10	,	,	PUNCT
afbr-78	35	11	then	then	ADV
afbr-78	35	12	attempting	attempt	VERB
afbr-78	35	13	to	to	PART
afbr-78	35	14	determine	determine	VERB
afbr-78	35	15	the	the	DET
afbr-78	35	16	intrinsic	intrinsic	ADJ
afbr-78	35	17	value	value	NOUN
afbr-78	35	18	of	of	ADP
afbr-78	35	19	stock	stock	NOUN
afbr-78	35	20	is	be	AUX
afbr-78	35	21	equivalent	equivalent	ADJ
afbr-78	35	22	to	to	ADP
afbr-78	35	23	making	make	VERB
afbr-78	35	24	a	a	DET
afbr-78	35	25	prediction	prediction	NOUN
afbr-78	35	26	of	of	ADP
afbr-78	35	27	its	its	PRON
afbr-78	35	28	future	future	ADJ
afbr-78	35	29	price	price	NOUN
afbr-78	35	30	;	;	PUNCT
afbr-78	35	31	and	and	CCONJ
afbr-78	35	32	this	this	PRON
afbr-78	35	33	is	be	AUX
afbr-78	35	34	the	the	DET
afbr-78	35	35	essence	essence	NOUN
afbr-78	35	36	of	of	ADP
afbr-78	35	37	the	the	DET
afbr-78	35	38	predictive	predictive	ADJ
afbr-78	35	39	procedure	procedure	NOUN
afbr-78	35	40	implicit	implicit	ADJ
afbr-78	35	41	in	in	ADP
afbr-78	35	42	fundamental	fundamental	ADJ
afbr-78	35	43	analysis	analysis	NOUN
afbr-78	35	44	.	.	PUNCT
afbr-78	36	1	this	this	DET
afbr-78	36	2	tendency	tendency	NOUN
afbr-78	36	3	is	be	AUX
afbr-78	36	4	further	far	ADV
afbr-78	36	5	corroborated	corroborate	VERB
afbr-78	36	6	by	by	ADP
afbr-78	36	7	some	some	DET
afbr-78	36	8	researchers	researcher	NOUN
afbr-78	36	9	,	,	PUNCT
afbr-78	36	10	including	include	VERB
afbr-78	36	11	almumani	almumani	NOUN
afbr-78	36	12	(	(	PUNCT
afbr-78	36	13	2014	2014	NUM
afbr-78	36	14	)	)	PUNCT
afbr-78	36	15	and	and	CCONJ
afbr-78	36	16	srinivasan	srinivasan	NOUN
afbr-78	36	17	(	(	PUNCT
afbr-78	36	18	2012	2012	NUM
afbr-78	36	19	)	)	PUNCT
afbr-78	36	20	.	.	PUNCT
afbr-78	37	1	those	those	PRON
afbr-78	37	2	with	with	ADP
afbr-78	37	3	reservations	reservation	NOUN
afbr-78	37	4	about	about	ADP
afbr-78	37	5	the	the	DET
afbr-78	37	6	functional	functional	ADJ
afbr-78	37	7	association	association	NOUN
afbr-78	37	8	include	include	VERB
afbr-78	37	9	umar	umar	PROPN
afbr-78	37	10	and	and	CCONJ
afbr-78	37	11	musa	musa	PROPN
afbr-78	37	12	(	(	PUNCT
afbr-78	37	13	2013	2013	NUM
afbr-78	37	14	)	)	PUNCT
afbr-78	37	15	and	and	CCONJ
afbr-78	37	16	dehuan	dehuan	NOUN
afbr-78	37	17	and	and	CCONJ
afbr-78	37	18	jin	jin	NOUN
afbr-78	37	19	(	(	PUNCT
afbr-78	37	20	2008	2008	NUM
afbr-78	37	21	)	)	PUNCT
afbr-78	37	22	.	.	PUNCT
afbr-78	38	1	2.2	2.2	NUM
afbr-78	38	2	share	share	NOUN
afbr-78	38	3	price	price	NOUN
afbr-78	38	4	and	and	CCONJ
afbr-78	38	5	dps	dps	NOUN
afbr-78	38	6	nexus	nexus	NOUN
afbr-78	38	7	as	as	SCONJ
afbr-78	38	8	shown	show	VERB
afbr-78	38	9	by	by	ADP
afbr-78	38	10	outcomes	outcome	NOUN
afbr-78	38	11	of	of	ADP
afbr-78	38	12	many	many	ADJ
afbr-78	38	13	scholarly	scholarly	ADJ
afbr-78	38	14	investigations	investigation	NOUN
afbr-78	38	15	,	,	PUNCT
afbr-78	38	16	positive	positive	ADJ
afbr-78	38	17	and	and	CCONJ
afbr-78	38	18	significant	significant	ADJ
afbr-78	38	19	relationship	relationship	NOUN
afbr-78	38	20	prevails	prevail	NOUN
afbr-78	38	21	between	between	ADP
afbr-78	38	22	stock	stock	NOUN
afbr-78	38	23	price	price	NOUN
afbr-78	38	24	and	and	CCONJ
afbr-78	38	25	dps	dps	NOUN
afbr-78	38	26	.	.	PUNCT
afbr-78	39	1	dividend	dividend	NOUN
afbr-78	39	2	is	be	AUX
afbr-78	39	3	one	one	NUM
afbr-78	39	4	of	of	ADP
afbr-78	39	5	the	the	DET
afbr-78	39	6	ways	way	NOUN
afbr-78	39	7	firms	firm	NOUN
afbr-78	39	8	share	share	VERB
afbr-78	39	9	the	the	DET
afbr-78	39	10	wealth	wealth	NOUN
afbr-78	39	11	generated	generate	VERB
afbr-78	39	12	from	from	ADP
afbr-78	39	13	running	run	VERB
afbr-78	39	14	the	the	DET
afbr-78	39	15	business	business	NOUN
afbr-78	39	16	.	.	PUNCT
afbr-78	40	1	as	as	SCONJ
afbr-78	40	2	stock	stock	NOUN
afbr-78	40	3	prices	price	NOUN
afbr-78	40	4	go	go	VERB
afbr-78	40	5	up	up	ADP
afbr-78	40	6	,	,	PUNCT
afbr-78	40	7	resulting	result	VERB
afbr-78	40	8	from	from	ADP
afbr-78	40	9	payment	payment	NOUN
afbr-78	40	10	of	of	ADP
afbr-78	40	11	dividends	dividend	NOUN
afbr-78	40	12	,	,	PUNCT
afbr-78	40	13	shareholder	shareholder	NOUN
afbr-78	40	14	value	value	NOUN
afbr-78	40	15	increases	increase	NOUN
afbr-78	40	16	.	.	PUNCT
afbr-78	41	1	when	when	SCONJ
afbr-78	41	2	a	a	DET
afbr-78	41	3	firm	firm	NOUN
afbr-78	41	4	initiates	initiate	VERB
afbr-78	41	5	the	the	DET
afbr-78	41	6	payment	payment	NOUN
afbr-78	41	7	of	of	ADP
afbr-78	41	8	cash	cash	NOUN
afbr-78	41	9	dividend	dividend	NOUN
afbr-78	41	10	or	or	CCONJ
afbr-78	41	11	withholds	withhold	VERB
afbr-78	41	12	such	such	ADJ
afbr-78	41	13	payment	payment	NOUN
afbr-78	41	14	,	,	PUNCT
afbr-78	41	15	it	it	PRON
afbr-78	41	16	makes	make	VERB
afbr-78	41	17	an	an	DET
afbr-78	41	18	extremely	extremely	ADV
afbr-78	41	19	visible	visible	ADJ
afbr-78	41	20	and	and	CCONJ
afbr-78	41	21	qualitative	qualitative	ADJ
afbr-78	41	22	change	change	NOUN
afbr-78	41	23	in	in	ADP
afbr-78	41	24	corporate	corporate	ADJ
afbr-78	41	25	policy	policy	NOUN
afbr-78	41	26	.	.	PUNCT
afbr-78	42	1	this	this	DET
afbr-78	42	2	decision	decision	NOUN
afbr-78	42	3	portends	portend	VERB
afbr-78	42	4	short	short	ADJ
afbr-78	42	5	and	and	CCONJ
afbr-78	42	6	long	long	ADJ
afbr-78	42	7	–	–	PUNCT
afbr-78	42	8	term	term	NOUN
afbr-78	42	9	implications	implication	NOUN
afbr-78	42	10	on	on	ADP
afbr-78	42	11	the	the	DET
afbr-78	42	12	performance	performance	NOUN
afbr-78	42	13	of	of	ADP
afbr-78	42	14	the	the	DET
afbr-78	42	15	price	price	NOUN
afbr-78	42	16	and	and	CCONJ
afbr-78	42	17	volume	volume	NOUN
afbr-78	42	18	of	of	ADP
afbr-78	42	19	the	the	DET
afbr-78	42	20	company	company	NOUN
afbr-78	42	21	’s	’s	PART
afbr-78	42	22	shares	share	NOUN
afbr-78	42	23	.	.	PUNCT
afbr-78	43	1	many	many	ADJ
afbr-78	43	2	researchers	researcher	NOUN
afbr-78	43	3	have	have	AUX
afbr-78	43	4	equally	equally	ADV
afbr-78	43	5	established	establish	VERB
afbr-78	43	6	that	that	SCONJ
afbr-78	43	7	dps	dps	NOUN
afbr-78	43	8	is	be	AUX
afbr-78	43	9	positively	positively	ADV
afbr-78	43	10	related	relate	VERB
afbr-78	43	11	to	to	ADP
afbr-78	43	12	stock	stock	NOUN
afbr-78	43	13	price	price	NOUN
afbr-78	43	14	.	.	PUNCT
afbr-78	44	1	by	by	ADP
afbr-78	44	2	this	this	PRON
afbr-78	44	3	,	,	PUNCT
afbr-78	44	4	stock	stock	NOUN
afbr-78	44	5	price	price	NOUN
afbr-78	44	6	rises	rise	VERB
afbr-78	44	7	with	with	ADP
afbr-78	44	8	an	an	DET
afbr-78	44	9	increase	increase	NOUN
afbr-78	44	10	in	in	ADP
afbr-78	44	11	dps	dps	NOUN
afbr-78	44	12	,	,	PUNCT
afbr-78	44	13	hence	hence	ADV
afbr-78	44	14	attach	attach	VERB
afbr-78	44	15	high	high	ADJ
afbr-78	44	16	value	value	NOUN
afbr-78	44	17	to	to	ADP
afbr-78	44	18	those	those	DET
afbr-78	44	19	firms	firm	NOUN
afbr-78	44	20	that	that	PRON
afbr-78	44	21	pay	pay	VERB
afbr-78	44	22	dividends	dividend	NOUN
afbr-78	44	23	.	.	PUNCT
afbr-78	45	1	current	current	ADJ
afbr-78	45	2	income	income	NOUN
afbr-78	45	3	in	in	ADP
afbr-78	45	4	the	the	DET
afbr-78	45	5	form	form	NOUN
afbr-78	45	6	of	of	ADP
afbr-78	45	7	dividend	dividend	NOUN
afbr-78	45	8	is	be	AUX
afbr-78	45	9	preferred	prefer	VERB
afbr-78	45	10	by	by	ADP
afbr-78	45	11	most	most	ADJ
afbr-78	45	12	investors	investor	NOUN
afbr-78	45	13	and	and	CCONJ
afbr-78	45	14	they	they	PRON
afbr-78	45	15	demonstrate	demonstrate	VERB
afbr-78	45	16	greater	great	ADJ
afbr-78	45	17	willingness	willingness	NOUN
afbr-78	45	18	to	to	PART
afbr-78	45	19	buy	buy	VERB
afbr-78	45	20	the	the	DET
afbr-78	45	21	stocks	stock	NOUN
afbr-78	45	22	that	that	PRON
afbr-78	45	23	pay	pay	VERB
afbr-78	45	24	high	high	ADJ
afbr-78	45	25	dividends	dividend	NOUN
afbr-78	45	26	.	.	PUNCT
afbr-78	46	1	thus	thus	ADV
afbr-78	46	2	,	,	PUNCT
afbr-78	46	3	stock	stock	NOUN
afbr-78	46	4	price	price	NOUN
afbr-78	46	5	of	of	ADP
afbr-78	46	6	a	a	DET
afbr-78	46	7	company	company	NOUN
afbr-78	46	8	with	with	ADP
afbr-78	46	9	higher	high	ADJ
afbr-78	46	10	dividend	dividend	NOUN
afbr-78	46	11	payout	payout	NOUN
afbr-78	46	12	tend	tend	VERB
afbr-78	46	13	to	to	PART
afbr-78	46	14	go	go	VERB
afbr-78	46	15	higher	higher	ADV
afbr-78	46	16	,	,	PUNCT
afbr-78	46	17	to	to	ADP
afbr-78	46	18	the	the	DET
afbr-78	46	19	end	end	NOUN
afbr-78	46	20	that	that	SCONJ
afbr-78	46	21	where	where	SCONJ
afbr-78	46	22	the	the	DET
afbr-78	46	23	earnings	earning	NOUN
afbr-78	46	24	remain	remain	VERB
afbr-78	46	25	the	the	DET
afbr-78	46	26	same	same	ADJ
afbr-78	46	27	,	,	PUNCT
afbr-78	46	28	stock	stock	NOUN
afbr-78	46	29	price	price	NOUN
afbr-78	46	30	would	would	AUX
afbr-78	46	31	increase	increase	VERB
afbr-78	46	32	as	as	ADP
afbr-78	46	33	dividend	dividend	NOUN
afbr-78	46	34	pay	pay	VERB
afbr-78	46	35	-	-	PUNCT
afbr-78	46	36	out	out	ADP
afbr-78	46	37	increases	increase	NOUN
afbr-78	46	38	.	.	PUNCT
afbr-78	47	1	this	this	DET
afbr-78	47	2	trend	trend	NOUN
afbr-78	47	3	is	be	AUX
afbr-78	47	4	accounted	account	VERB
afbr-78	47	5	for	for	ADP
afbr-78	47	6	by	by	ADP
afbr-78	47	7	the	the	DET
afbr-78	47	8	submissions	submission	NOUN
afbr-78	48	1	that	that	PRON
afbr-78	48	2	:	:	PUNCT
afbr-78	48	3			NUM
afbr-78	48	4	dividends	dividend	NOUN
afbr-78	48	5	tend	tend	VERB
afbr-78	48	6	to	to	PART
afbr-78	48	7	reduce	reduce	VERB
afbr-78	48	8	the	the	DET
afbr-78	48	9	risk	risk	NOUN
afbr-78	48	10	and	and	CCONJ
afbr-78	48	11	uncertainty	uncertainty	NOUN
afbr-78	48	12	attached	attach	VERB
afbr-78	48	13	to	to	ADP
afbr-78	48	14	the	the	DET
afbr-78	48	15	stock	stock	NOUN
afbr-78	48	16	,	,	PUNCT
afbr-78	48	17			PUNCT
afbr-78	48	18	dividends	dividend	NOUN
afbr-78	48	19	refer	refer	VERB
afbr-78	48	20	to	to	ADP
afbr-78	48	21	the	the	DET
afbr-78	48	22	psychological	psychological	ADJ
afbr-78	48	23	preference	preference	NOUN
afbr-78	48	24	of	of	ADP
afbr-78	48	25	investors	investor	NOUN
afbr-78	48	26	for	for	ADP
afbr-78	48	27	current	current	ADJ
afbr-78	48	28	rather	rather	ADV
afbr-78	48	29	than	than	ADP
afbr-78	48	30	future	future	ADJ
afbr-78	48	31	earnings	earning	NOUN
afbr-78	48	32	,	,	PUNCT
afbr-78	48	33	and	and	CCONJ
afbr-78	48	34			PROPN
afbr-78	48	35	dividend	dividend	NOUN
afbr-78	48	36	substantiates	substantiate	VERB
afbr-78	48	37	the	the	DET
afbr-78	48	38	information	information	NOUN
afbr-78	48	39	content	content	NOUN
afbr-78	48	40	of	of	ADP
afbr-78	48	41	dividend	dividend	NOUN
afbr-78	48	42	pay	pay	NOUN
afbr-78	48	43	-	-	PUNCT
afbr-78	48	44	out	out	NOUN
afbr-78	48	45	,	,	PUNCT
afbr-78	48	46	as	as	SCONJ
afbr-78	48	47	investors	investor	NOUN
afbr-78	48	48	reckon	reckon	VERB
afbr-78	48	49	with	with	ADP
afbr-78	48	50	them	they	PRON
afbr-78	48	51	as	as	ADP
afbr-78	48	52	tangible	tangible	ADJ
afbr-78	48	53	evidence	evidence	NOUN
afbr-78	48	54	of	of	ADP
afbr-78	48	55	earnings	earning	NOUN
afbr-78	48	56	capacity	capacity	NOUN
afbr-78	48	57	of	of	ADP
afbr-78	48	58	a	a	DET
afbr-78	48	59	firm	firm	NOUN
afbr-78	48	60	.	.	PUNCT
afbr-78	49	1	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	PROPN
afbr-78	49	2	australian	australian	ADJ
afbr-78	49	3	finance	finance	PROPN
afbr-78	49	4	&	&	CCONJ
afbr-78	49	5	banking	banking	PROPN
afbr-78	49	6	review	review	PROPN
afbr-78	49	7	vol	vol	NOUN
afbr-78	49	8	.	.	PROPN
afbr-78	50	1	2	2	NUM
afbr-78	50	2	,	,	PUNCT
afbr-78	50	3	no	no	INTJ
afbr-78	50	4	.	.	NOUN
afbr-78	50	5	2	2	NUM
afbr-78	50	6	;	;	PUNCT
afbr-78	50	7	2018	2018	NUM
afbr-78	50	8	3	3	NUM
afbr-78	50	9	with	with	ADP
afbr-78	50	10	respect	respect	NOUN
afbr-78	50	11	to	to	ADP
afbr-78	50	12	research	research	NOUN
afbr-78	50	13	findings	finding	NOUN
afbr-78	50	14	on	on	ADP
afbr-78	50	15	the	the	DET
afbr-78	50	16	extent	extent	NOUN
afbr-78	50	17	to	to	PART
afbr-78	50	18	which	which	PRON
afbr-78	50	19	dps	dps	NOUN
afbr-78	50	20	affects	affect	VERB
afbr-78	50	21	stock	stock	NOUN
afbr-78	50	22	prices	price	NOUN
afbr-78	50	23	,	,	PUNCT
afbr-78	50	24	there	there	PRON
afbr-78	50	25	is	be	VERB
afbr-78	50	26	a	a	DET
afbr-78	50	27	significant	significant	ADJ
afbr-78	50	28	influence	influence	NOUN
afbr-78	50	29	on	on	ADP
afbr-78	50	30	the	the	DET
afbr-78	50	31	market	market	NOUN
afbr-78	50	32	value	value	NOUN
afbr-78	50	33	of	of	ADP
afbr-78	50	34	stock	stock	NOUN
afbr-78	50	35	prices	price	NOUN
afbr-78	50	36	of	of	ADP
afbr-78	50	37	listed	list	VERB
afbr-78	50	38	firms	firm	NOUN
afbr-78	50	39	.	.	PUNCT
afbr-78	51	1	this	this	PRON
afbr-78	51	2	is	be	AUX
afbr-78	51	3	in	in	ADP
afbr-78	51	4	tandem	tandem	NOUN
afbr-78	51	5	with	with	ADP
afbr-78	51	6	the	the	DET
afbr-78	51	7	fundamental	fundamental	ADJ
afbr-78	51	8	or	or	CCONJ
afbr-78	51	9	intrinsic	intrinsic	ADJ
afbr-78	51	10	value	value	NOUN
afbr-78	51	11	analysis	analysis	NOUN
afbr-78	51	12	theory	theory	NOUN
afbr-78	51	13	which	which	PRON
afbr-78	51	14	adopts	adopt	VERB
afbr-78	51	15	earnings	earning	NOUN
afbr-78	51	16	and	and	CCONJ
afbr-78	51	17	dividend	dividend	NOUN
afbr-78	51	18	prospects	prospect	NOUN
afbr-78	51	19	of	of	ADP
afbr-78	51	20	the	the	DET
afbr-78	51	21	firm	firm	NOUN
afbr-78	51	22	in	in	ADP
afbr-78	51	23	the	the	DET
afbr-78	51	24	determination	determination	NOUN
afbr-78	51	25	of	of	ADP
afbr-78	51	26	stock	stock	NOUN
afbr-78	51	27	prices	price	NOUN
afbr-78	51	28	.	.	PUNCT
afbr-78	52	1	evidence	evidence	NOUN
afbr-78	52	2	from	from	ADP
afbr-78	52	3	the	the	DET
afbr-78	52	4	studies	study	NOUN
afbr-78	52	5	conducted	conduct	VERB
afbr-78	52	6	by	by	ADP
afbr-78	52	7	srinivasan	srinivasan	NOUN
afbr-78	52	8	(	(	PUNCT
afbr-78	52	9	2012	2012	NUM
afbr-78	52	10	)	)	PUNCT
afbr-78	52	11	and	and	CCONJ
afbr-78	52	12	khan	khan	PROPN
afbr-78	52	13	(	(	PUNCT
afbr-78	52	14	2009)lends	2009)lends	NUM
afbr-78	52	15	credence	credence	NOUN
afbr-78	52	16	to	to	ADP
afbr-78	52	17	the	the	DET
afbr-78	52	18	position	position	NOUN
afbr-78	52	19	that	that	PRON
afbr-78	52	20	a	a	DET
afbr-78	52	21	significant	significant	ADJ
afbr-78	52	22	relationship	relationship	NOUN
afbr-78	52	23	exists	exist	VERB
afbr-78	52	24	between	between	ADP
afbr-78	52	25	stock	stock	NOUN
afbr-78	52	26	price	price	NOUN
afbr-78	52	27	and	and	CCONJ
afbr-78	52	28	dividend	dividend	NOUN
afbr-78	52	29	.	.	PUNCT
afbr-78	53	1	on	on	ADP
afbr-78	53	2	the	the	DET
afbr-78	53	3	other	other	ADJ
afbr-78	53	4	hand	hand	NOUN
afbr-78	53	5	,	,	PUNCT
afbr-78	53	6	this	this	DET
afbr-78	53	7	stance	stance	NOUN
afbr-78	53	8	is	be	AUX
afbr-78	53	9	at	at	ADP
afbr-78	53	10	variance	variance	NOUN
afbr-78	53	11	with	with	ADP
afbr-78	53	12	the	the	DET
afbr-78	53	13	disposition	disposition	NOUN
afbr-78	53	14	of	of	ADP
afbr-78	53	15	gharaibeh	gharaibeh	NOUN
afbr-78	53	16	(	(	PUNCT
afbr-78	53	17	2015	2015	NUM
afbr-78	53	18	)	)	PUNCT
afbr-78	53	19	and	and	CCONJ
afbr-78	53	20	almumani	almumani	PROPN
afbr-78	53	21	(	(	PUNCT
afbr-78	53	22	2014	2014	NUM
afbr-78	53	23	)	)	PUNCT
afbr-78	53	24	.	.	PUNCT
afbr-78	54	1	2.3	2.3	NUM
afbr-78	54	2	share	share	NOUN
afbr-78	54	3	price	price	NOUN
afbr-78	54	4	and	and	CCONJ
afbr-78	54	5	p	p	NOUN
afbr-78	54	6	/	/	SYM
afbr-78	54	7	er	er	INTJ
afbr-78	54	8	nexus	nexus	NOUN
afbr-78	54	9	some	some	DET
afbr-78	54	10	studies	study	NOUN
afbr-78	54	11	had	have	AUX
afbr-78	54	12	hypothesized	hypothesize	VERB
afbr-78	54	13	on	on	ADP
afbr-78	54	14	the	the	DET
afbr-78	54	15	relationship	relationship	NOUN
afbr-78	54	16	between	between	ADP
afbr-78	54	17	stock	stock	NOUN
afbr-78	54	18	price	price	NOUN
afbr-78	54	19	and	and	CCONJ
afbr-78	54	20	p	p	X
afbr-78	54	21	/	/	SYM
afbr-78	54	22	er	er	INTJ
afbr-78	54	23	,	,	PUNCT
afbr-78	54	24	focusing	focus	VERB
afbr-78	54	25	on	on	ADP
afbr-78	54	26	firms	firm	NOUN
afbr-78	54	27	in	in	ADP
afbr-78	54	28	the	the	DET
afbr-78	54	29	cgs	cgs	PROPN
afbr-78	54	30	.	.	PUNCT
afbr-78	55	1	like	like	ADP
afbr-78	55	2	other	other	ADJ
afbr-78	55	3	independent	independent	ADJ
afbr-78	55	4	variables	variable	NOUN
afbr-78	55	5	in	in	ADP
afbr-78	55	6	similar	similar	ADJ
afbr-78	55	7	frameworks	framework	NOUN
afbr-78	55	8	,	,	PUNCT
afbr-78	55	9	the	the	DET
afbr-78	55	10	regression	regression	NOUN
afbr-78	55	11	results	result	NOUN
afbr-78	55	12	indicate	indicate	VERB
afbr-78	55	13	that	that	SCONJ
afbr-78	55	14	there	there	PRON
afbr-78	55	15	is	be	VERB
afbr-78	55	16	positive	positive	ADJ
afbr-78	55	17	significant	significant	ADJ
afbr-78	55	18	relationship	relationship	NOUN
afbr-78	55	19	between	between	ADP
afbr-78	55	20	stock	stock	NOUN
afbr-78	55	21	price	price	NOUN
afbr-78	55	22	and	and	CCONJ
afbr-78	56	1	p	p	X
afbr-78	56	2	/	/	SYM
afbr-78	56	3	er	er	INTJ
afbr-78	56	4	.	.	PUNCT
afbr-78	57	1	this	this	DET
afbr-78	57	2	outcome	outcome	NOUN
afbr-78	57	3	is	be	AUX
afbr-78	57	4	supported	support	VERB
afbr-78	57	5	by	by	ADP
afbr-78	57	6	the	the	DET
afbr-78	57	7	price	price	NOUN
afbr-78	57	8	-	-	PUNCT
afbr-78	57	9	earnings	earning	NOUN
afbr-78	57	10	valuation	valuation	NOUN
afbr-78	57	11	model	model	NOUN
afbr-78	57	12	under	under	ADP
afbr-78	57	13	the	the	DET
afbr-78	57	14	fundamental	fundamental	ADJ
afbr-78	57	15	analysis	analysis	NOUN
afbr-78	57	16	theory	theory	NOUN
afbr-78	57	17	,	,	PUNCT
afbr-78	57	18	which	which	PRON
afbr-78	57	19	holds	hold	VERB
afbr-78	57	20	that	that	SCONJ
afbr-78	57	21	the	the	DET
afbr-78	57	22	p	p	X
afbr-78	57	23	/	/	SYM
afbr-78	57	24	er	er	INTJ
afbr-78	57	25	gives	give	VERB
afbr-78	57	26	a	a	DET
afbr-78	57	27	good	good	ADJ
afbr-78	57	28	signal	signal	NOUN
afbr-78	57	29	of	of	ADP
afbr-78	57	30	the	the	DET
afbr-78	57	31	selling	selling	NOUN
afbr-78	57	32	price	price	NOUN
afbr-78	57	33	of	of	ADP
afbr-78	57	34	stocks	stock	NOUN
afbr-78	57	35	.	.	PUNCT
afbr-78	58	1	thus	thus	ADV
afbr-78	58	2	,	,	PUNCT
afbr-78	58	3	it	it	PRON
afbr-78	58	4	is	be	AUX
afbr-78	58	5	commonly	commonly	ADV
afbr-78	58	6	used	use	VERB
afbr-78	58	7	in	in	ADP
afbr-78	58	8	the	the	DET
afbr-78	58	9	owners	owner	NOUN
afbr-78	58	10	’	'	PUNCT
afbr-78	58	11	appraisal	appraisal	NOUN
afbr-78	58	12	of	of	ADP
afbr-78	58	13	stock	stock	NOUN
afbr-78	58	14	value	value	NOUN
afbr-78	58	15	,	,	PUNCT
afbr-78	58	16	such	such	ADJ
afbr-78	58	17	that	that	SCONJ
afbr-78	58	18	a	a	DET
afbr-78	58	19	low	low	ADJ
afbr-78	58	20	ratio	ratio	NOUN
afbr-78	58	21	would	would	AUX
afbr-78	58	22	signal	signal	VERB
afbr-78	58	23	a	a	DET
afbr-78	58	24	good	good	ADJ
afbr-78	58	25	investment	investment	NOUN
afbr-78	58	26	and	and	CCONJ
afbr-78	58	27	rationally	rationally	ADV
afbr-78	58	28	boost	boost	VERB
afbr-78	58	29	investors	investor	NOUN
afbr-78	58	30	’	'	PUNCT
afbr-78	58	31	confidence	confidence	NOUN
afbr-78	58	32	.	.	PUNCT
afbr-78	59	1	previous	previous	ADJ
afbr-78	59	2	studies	study	NOUN
afbr-78	59	3	which	which	PRON
afbr-78	59	4	affirm	affirm	NOUN
afbr-78	59	5	this	this	DET
afbr-78	59	6	association	association	NOUN
afbr-78	59	7	include	include	VERB
afbr-78	59	8	those	those	PRON
afbr-78	59	9	conducted	conduct	VERB
afbr-78	59	10	by	by	ADP
afbr-78	59	11	ӧzlen	ӧzlen	NOUN
afbr-78	59	12	and	and	CCONJ
afbr-78	59	13	ergun	ergun	NOUN
afbr-78	59	14	(	(	PUNCT
afbr-78	59	15	2012	2012	NUM
afbr-78	59	16	)	)	PUNCT
afbr-78	59	17	and	and	CCONJ
afbr-78	59	18	srinivasan	srinivasan	NOUN
afbr-78	59	19	(	(	PUNCT
afbr-78	59	20	2012	2012	NUM
afbr-78	59	21	)	)	PUNCT
afbr-78	59	22	.	.	PUNCT
afbr-78	60	1	however	however	ADV
afbr-78	60	2	,	,	PUNCT
afbr-78	60	3	vijitha	vijitha	PROPN
afbr-78	60	4	and	and	CCONJ
afbr-78	60	5	nimalathasan	nimalathasan	PROPN
afbr-78	60	6	(	(	PUNCT
afbr-78	60	7	2014	2014	NUM
afbr-78	60	8	)	)	PUNCT
afbr-78	60	9	have	have	VERB
afbr-78	60	10	reservations	reservation	NOUN
afbr-78	60	11	,	,	PUNCT
afbr-78	60	12	rather	rather	ADV
afbr-78	60	13	contending	contend	VERB
afbr-78	60	14	that	that	SCONJ
afbr-78	60	15	there	there	PRON
afbr-78	60	16	is	be	VERB
afbr-78	60	17	no	no	DET
afbr-78	60	18	significant	significant	ADJ
afbr-78	60	19	relationship	relationship	NOUN
afbr-78	60	20	between	between	ADP
afbr-78	60	21	share	share	NOUN
afbr-78	60	22	price	price	NOUN
afbr-78	60	23	and	and	CCONJ
afbr-78	61	1	p	p	X
afbr-78	61	2	/	/	SYM
afbr-78	61	3	er	er	INTJ
afbr-78	61	4	.	.	NOUN
afbr-78	62	1	3	3	X
afbr-78	62	2	.	.	X
afbr-78	62	3	market	market	NOUN
afbr-78	62	4	-	-	PUNCT
afbr-78	62	5	specific	specific	ADJ
afbr-78	62	6	reflections	reflection	NOUN
afbr-78	62	7	thus	thus	ADV
afbr-78	62	8	far	far	ADV
afbr-78	62	9	,	,	PUNCT
afbr-78	62	10	investigations	investigation	NOUN
afbr-78	62	11	have	have	AUX
afbr-78	62	12	been	be	AUX
afbr-78	62	13	carried	carry	VERB
afbr-78	62	14	in	in	ADP
afbr-78	62	15	many	many	ADJ
afbr-78	62	16	parts	part	NOUN
afbr-78	62	17	of	of	ADP
afbr-78	62	18	the	the	DET
afbr-78	62	19	world	world	NOUN
afbr-78	62	20	to	to	PART
afbr-78	62	21	project	project	VERB
afbr-78	62	22	the	the	DET
afbr-78	62	23	factors	factor	NOUN
afbr-78	62	24	that	that	PRON
afbr-78	62	25	affect	affect	VERB
afbr-78	62	26	stock	stock	NOUN
afbr-78	62	27	prices	price	NOUN
afbr-78	62	28	,	,	PUNCT
afbr-78	62	29	nigeria	nigeria	PRON
afbr-78	62	30	being	be	AUX
afbr-78	62	31	on	on	ADP
afbr-78	62	32	good	good	ADJ
afbr-78	62	33	account	account	NOUN
afbr-78	62	34	as	as	ADV
afbr-78	62	35	well	well	ADV
afbr-78	62	36	(	(	PUNCT
afbr-78	62	37	agundu	agundu	PROPN
afbr-78	62	38	&	&	CCONJ
afbr-78	62	39	wula	wula	PROPN
afbr-78	62	40	,	,	PUNCT
afbr-78	62	41	2017	2017	NUM
afbr-78	62	42	)	)	PUNCT
afbr-78	62	43	.	.	PUNCT
afbr-78	63	1	inyiama	inyiama	NOUN
afbr-78	63	2	(	(	PUNCT
afbr-78	63	3	2015	2015	NUM
afbr-78	63	4	)	)	PUNCT
afbr-78	63	5	examined	examine	VERB
afbr-78	63	6	the	the	DET
afbr-78	63	7	effect	effect	NOUN
afbr-78	63	8	,	,	PUNCT
afbr-78	63	9	magnitude	magnitude	NOUN
afbr-78	63	10	,	,	PUNCT
afbr-78	63	11	strength	strength	NOUN
afbr-78	63	12	,	,	PUNCT
afbr-78	63	13	causalities	causality	NOUN
afbr-78	63	14	and	and	CCONJ
afbr-78	63	15	co	co	NOUN
afbr-78	63	16	-	-	NOUN
afbr-78	63	17	integration	integration	NOUN
afbr-78	63	18	of	of	ADP
afbr-78	63	19	the	the	DET
afbr-78	63	20	relationship	relationship	NOUN
afbr-78	63	21	between	between	ADP
afbr-78	63	22	banks	bank	NOUN
afbr-78	63	23	’	’	PART
afbr-78	63	24	financial	financial	ADJ
afbr-78	63	25	fundamentals	fundamental	NOUN
afbr-78	63	26	and	and	CCONJ
afbr-78	63	27	stock	stock	NOUN
afbr-78	63	28	price	price	NOUN
afbr-78	63	29	in	in	ADP
afbr-78	63	30	the	the	DET
afbr-78	63	31	nigerian	nigerian	ADJ
afbr-78	63	32	banking	banking	NOUN
afbr-78	63	33	sector	sector	NOUN
afbr-78	63	34	.	.	PUNCT
afbr-78	64	1	secondary	secondary	ADJ
afbr-78	64	2	data	datum	NOUN
afbr-78	64	3	obtained	obtain	VERB
afbr-78	64	4	from	from	ADP
afbr-78	64	5	the	the	DET
afbr-78	64	6	annual	annual	ADJ
afbr-78	64	7	reports	report	NOUN
afbr-78	64	8	and	and	CCONJ
afbr-78	64	9	accounts	account	NOUN
afbr-78	64	10	of	of	ADP
afbr-78	64	11	first	first	PROPN
afbr-78	64	12	bank	bank	PROPN
afbr-78	64	13	plc	plc	PROPN
afbr-78	64	14	,	,	PUNCT
afbr-78	64	15	access	access	PROPN
afbr-78	64	16	bank	bank	PROPN
afbr-78	64	17	plc	plc	PROPN
afbr-78	64	18	,	,	PUNCT
afbr-78	64	19	zenith	zenith	PROPN
afbr-78	64	20	bank	bank	PROPN
afbr-78	64	21	plc	plc	PROPN
afbr-78	64	22	and	and	CCONJ
afbr-78	64	23	united	united	PROPN
afbr-78	64	24	bank	bank	PROPN
afbr-78	64	25	for	for	ADP
afbr-78	64	26	africa	africa	PROPN
afbr-78	64	27	plc	plc	PROPN
afbr-78	64	28	from	from	ADP
afbr-78	64	29	2004	2004	NUM
afbr-78	64	30	-	-	SYM
afbr-78	64	31	2013	2013	NUM
afbr-78	64	32	were	be	AUX
afbr-78	64	33	utilized	utilize	VERB
afbr-78	64	34	.	.	PUNCT
afbr-78	65	1	the	the	DET
afbr-78	65	2	nature	nature	NOUN
afbr-78	65	3	and	and	CCONJ
afbr-78	65	4	magnitude	magnitude	NOUN
afbr-78	65	5	of	of	ADP
afbr-78	65	6	association	association	NOUN
afbr-78	65	7	between	between	ADP
afbr-78	65	8	the	the	DET
afbr-78	65	9	dependent	dependent	ADJ
afbr-78	65	10	variable	variable	NOUN
afbr-78	65	11	(	(	PUNCT
afbr-78	65	12	average	average	ADJ
afbr-78	65	13	stock	stock	NOUN
afbr-78	65	14	price	price	NOUN
afbr-78	65	15	)	)	PUNCT
afbr-78	65	16	and	and	CCONJ
afbr-78	65	17	the	the	DET
afbr-78	65	18	independent	independent	ADJ
afbr-78	65	19	variables	variable	NOUN
afbr-78	65	20	(	(	PUNCT
afbr-78	65	21	bank	bank	NOUN
afbr-78	65	22	age	age	NOUN
afbr-78	65	23	,	,	PUNCT
afbr-78	65	24	eps	eps	PROPN
afbr-78	65	25	,	,	PUNCT
afbr-78	65	26	and	and	CCONJ
afbr-78	65	27	return	return	VERB
afbr-78	65	28	on	on	ADP
afbr-78	65	29	assets	asset	NOUN
afbr-78	65	30	)	)	PUNCT
afbr-78	65	31	were	be	AUX
afbr-78	65	32	determined	determine	VERB
afbr-78	65	33	using	use	VERB
afbr-78	65	34	multiple	multiple	ADJ
afbr-78	65	35	regression	regression	NOUN
afbr-78	65	36	analysis	analysis	NOUN
afbr-78	65	37	.	.	PUNCT
afbr-78	66	1	granger	granger	PROPN
afbr-78	66	2	causality	causality	NOUN
afbr-78	66	3	procedure	procedure	NOUN
afbr-78	66	4	was	be	AUX
afbr-78	66	5	applied	apply	VERB
afbr-78	66	6	to	to	PART
afbr-78	66	7	determine	determine	VERB
afbr-78	66	8	causality	causality	NOUN
afbr-78	66	9	while	while	SCONJ
afbr-78	66	10	johansen	johansen	PROPN
afbr-78	66	11	co	co	PROPN
afbr-78	66	12	-	-	NOUN
afbr-78	66	13	integration	integration	NOUN
afbr-78	66	14	test	test	NOUN
afbr-78	66	15	was	be	AUX
afbr-78	66	16	conducted	conduct	VERB
afbr-78	66	17	to	to	PART
afbr-78	66	18	verify	verify	VERB
afbr-78	66	19	sustainability	sustainability	NOUN
afbr-78	66	20	of	of	ADP
afbr-78	66	21	the	the	DET
afbr-78	66	22	short	short	ADJ
afbr-78	66	23	-	-	PUNCT
afbr-78	66	24	run	run	NOUN
afbr-78	66	25	relationship	relationship	NOUN
afbr-78	66	26	.	.	PUNCT
afbr-78	67	1	the	the	DET
afbr-78	67	2	study	study	NOUN
afbr-78	67	3	reveals	reveal	VERB
afbr-78	67	4	that	that	SCONJ
afbr-78	67	5	eps	eps	PROPN
afbr-78	67	6	has	have	VERB
afbr-78	67	7	positive	positive	ADJ
afbr-78	67	8	and	and	CCONJ
afbr-78	67	9	significant	significant	ADJ
afbr-78	67	10	relationship	relationship	NOUN
afbr-78	67	11	with	with	ADP
afbr-78	67	12	stock	stock	NOUN
afbr-78	67	13	price	price	NOUN
afbr-78	67	14	.	.	PUNCT
afbr-78	68	1	there	there	PRON
afbr-78	68	2	is	be	VERB
afbr-78	68	3	unidirectional	unidirectional	ADJ
afbr-78	68	4	granger	granger	PROPN
afbr-78	68	5	causality	causality	PROPN
afbr-78	68	6	running	run	VERB
afbr-78	68	7	from	from	ADP
afbr-78	68	8	stock	stock	NOUN
afbr-78	68	9	price	price	NOUN
afbr-78	68	10	to	to	ADP
afbr-78	68	11	eps	eps	PROPN
afbr-78	68	12	and	and	CCONJ
afbr-78	68	13	bidirectional	bidirectional	PROPN
afbr-78	68	14	granger	granger	PROPN
afbr-78	68	15	causality	causality	PROPN
afbr-78	68	16	running	run	VERB
afbr-78	68	17	from	from	ADP
afbr-78	68	18	return	return	NOUN
afbr-78	68	19	on	on	ADP
afbr-78	68	20	assets	asset	NOUN
afbr-78	68	21	(	(	PUNCT
afbr-78	68	22	roa	roa	NOUN
afbr-78	68	23	)	)	PUNCT
afbr-78	68	24	to	to	ADP
afbr-78	68	25	eps	eps	PROPN
afbr-78	68	26	and	and	CCONJ
afbr-78	68	27	from	from	ADP
afbr-78	68	28	eps	eps	PROPN
afbr-78	68	29	to	to	ADP
afbr-78	68	30	roa	roa	PROPN
afbr-78	68	31	.	.	PUNCT
afbr-78	69	1	since	since	SCONJ
afbr-78	69	2	eps	eps	PROPN
afbr-78	69	3	has	have	VERB
afbr-78	69	4	the	the	DET
afbr-78	69	5	strongest	strong	ADJ
afbr-78	69	6	explanatory	explanatory	ADJ
afbr-78	69	7	power	power	NOUN
afbr-78	69	8	,	,	PUNCT
afbr-78	69	9	the	the	DET
afbr-78	69	10	recommendations	recommendation	NOUN
afbr-78	69	11	underscore	underscore	VERB
afbr-78	69	12	:	:	PUNCT
afbr-78	69	13			X
afbr-78	69	14	efficient	efficient	ADJ
afbr-78	69	15	application	application	NOUN
afbr-78	69	16	of	of	ADP
afbr-78	69	17	critical	critical	ADJ
afbr-78	69	18	cost	cost	NOUN
afbr-78	69	19	reduction	reduction	NOUN
afbr-78	69	20	strategies	strategy	NOUN
afbr-78	69	21	,	,	PUNCT
afbr-78	69	22			X
afbr-78	69	23	aggressive	aggressive	ADJ
afbr-78	69	24	marketing	marketing	NOUN
afbr-78	69	25	,	,	PUNCT
afbr-78	69	26	and	and	CCONJ
afbr-78	69	27			NOUN
afbr-78	69	28	diversification	diversification	NOUN
afbr-78	69	29	strategies	strategy	NOUN
afbr-78	69	30	to	to	PART
afbr-78	69	31	improve	improve	VERB
afbr-78	69	32	on	on	ADP
afbr-78	69	33	their	their	PRON
afbr-78	69	34	earnings	earning	NOUN
afbr-78	69	35	by	by	ADP
afbr-78	69	36	extension	extension	NOUN
afbr-78	69	37	,	,	PUNCT
afbr-78	69	38	diversification	diversification	NOUN
afbr-78	69	39	may	may	AUX
afbr-78	69	40	lead	lead	VERB
afbr-78	69	41	to	to	ADP
afbr-78	69	42	enhanced	enhanced	ADJ
afbr-78	69	43	dividend	dividend	NOUN
afbr-78	69	44	pay	pay	NOUN
afbr-78	69	45	-	-	PUNCT
afbr-78	69	46	out	out	NOUN
afbr-78	69	47	which	which	PRON
afbr-78	69	48	further	far	ADV
afbr-78	69	49	jell	jell	PROPN
afbr-78	69	50	the	the	DET
afbr-78	69	51	corporate	corporate	ADJ
afbr-78	69	52	image	image	NOUN
afbr-78	69	53	.	.	PUNCT
afbr-78	70	1	stephen	stephen	PROPN
afbr-78	70	2	and	and	CCONJ
afbr-78	70	3	okoro	okoro	NOUN
afbr-78	70	4	(	(	PUNCT
afbr-78	70	5	2014	2014	NUM
afbr-78	70	6	)	)	PUNCT
afbr-78	70	7	examined	examine	VERB
afbr-78	70	8	the	the	DET
afbr-78	70	9	factors	factor	NOUN
afbr-78	70	10	that	that	PRON
afbr-78	70	11	determine	determine	VERB
afbr-78	70	12	stock	stock	NOUN
afbr-78	70	13	price	price	NOUN
afbr-78	70	14	movements	movement	NOUN
afbr-78	70	15	in	in	ADP
afbr-78	70	16	nigeria	nigeria	PROPN
afbr-78	70	17	from	from	ADP
afbr-78	70	18	20012011	20012011	NUM
afbr-78	70	19	.	.	PUNCT
afbr-78	71	1	they	they	PRON
afbr-78	71	2	focused	focus	VERB
afbr-78	71	3	on	on	ADP
afbr-78	71	4	99	99	NUM
afbr-78	71	5	firms	firm	NOUN
afbr-78	71	6	listed	list	VERB
afbr-78	71	7	on	on	ADP
afbr-78	71	8	the	the	DET
afbr-78	71	9	nse	nse	NOUN
afbr-78	71	10	,	,	PUNCT
afbr-78	71	11	which	which	PRON
afbr-78	71	12	cut	cut	VERB
afbr-78	71	13	across	across	ADP
afbr-78	71	14	all	all	DET
afbr-78	71	15	sectors	sector	NOUN
afbr-78	71	16	of	of	ADP
afbr-78	71	17	the	the	DET
afbr-78	71	18	nigerian	nigerian	ADJ
afbr-78	71	19	economy	economy	NOUN
afbr-78	71	20	.	.	PUNCT
afbr-78	72	1	using	use	VERB
afbr-78	72	2	the	the	DET
afbr-78	72	3	ordinary	ordinary	ADJ
afbr-78	72	4	least	least	ADJ
afbr-78	72	5	squares	square	NOUN
afbr-78	72	6	(	(	PUNCT
afbr-78	72	7	ols	ol	NOUN
afbr-78	72	8	)	)	PUNCT
afbr-78	72	9	technique	technique	NOUN
afbr-78	72	10	,	,	PUNCT
afbr-78	72	11	the	the	DET
afbr-78	72	12	impact	impact	NOUN
afbr-78	72	13	of	of	ADP
afbr-78	72	14	eps	eps	PROPN
afbr-78	72	15	,	,	PUNCT
afbr-78	72	16	book	book	NOUN
afbr-78	72	17	value	value	NOUN
afbr-78	72	18	per	per	ADP
afbr-78	72	19	share	share	NOUN
afbr-78	72	20	(	(	PUNCT
afbr-78	72	21	bvps	bvps	NOUN
afbr-78	72	22	)	)	PUNCT
afbr-78	72	23	and	and	CCONJ
afbr-78	72	24	dividend	dividend	NOUN
afbr-78	72	25	cover	cover	NOUN
afbr-78	72	26	(	(	PUNCT
afbr-78	72	27	dc	dc	PROPN
afbr-78	72	28	)	)	PUNCT
afbr-78	72	29	on	on	ADP
afbr-78	72	30	stock	stock	NOUN
afbr-78	72	31	price	price	NOUN
afbr-78	72	32	was	be	AUX
afbr-78	72	33	analyzed	analyze	VERB
afbr-78	72	34	,	,	PUNCT
afbr-78	72	35	anchoring	anchor	VERB
afbr-78	72	36	on	on	ADP
afbr-78	72	37	ohlson	ohlson	PROPN
afbr-78	72	38	’s	’s	PART
afbr-78	72	39	(	(	PUNCT
afbr-78	72	40	1995	1995	NUM
afbr-78	72	41	)	)	PUNCT
afbr-78	72	42	model	model	NOUN
afbr-78	72	43	.	.	PUNCT
afbr-78	73	1	the	the	DET
afbr-78	73	2	model	model	NOUN
afbr-78	73	3	expresses	express	VERB
afbr-78	73	4	stock	stock	NOUN
afbr-78	73	5	price	price	NOUN
afbr-78	73	6	as	as	ADP
afbr-78	73	7	a	a	DET
afbr-78	73	8	function	function	NOUN
afbr-78	73	9	of	of	ADP
afbr-78	73	10	eps	eps	PROPN
afbr-78	73	11	and	and	CCONJ
afbr-78	73	12	bvps	bvps	PROPN
afbr-78	73	13	,	,	PUNCT
afbr-78	73	14	but	but	CCONJ
afbr-78	73	15	the	the	DET
afbr-78	73	16	researchers	researcher	NOUN
afbr-78	73	17	added	add	VERB
afbr-78	73	18	a	a	DET
afbr-78	73	19	third	third	ADJ
afbr-78	73	20	parameter	parameter	NOUN
afbr-78	73	21	(	(	PUNCT
afbr-78	73	22	dc	dc	PROPN
afbr-78	73	23	)	)	PUNCT
afbr-78	73	24	,	,	PUNCT
afbr-78	73	25	to	to	PART
afbr-78	73	26	form	form	VERB
afbr-78	73	27	an	an	DET
afbr-78	73	28	integrated	integrated	ADJ
afbr-78	73	29	ohlson	ohlson	NOUN
afbr-78	73	30	’s	’s	PART
afbr-78	73	31	model	model	NOUN
afbr-78	73	32	.	.	PUNCT
afbr-78	74	1	the	the	DET
afbr-78	74	2	results	result	NOUN
afbr-78	74	3	reveal	reveal	VERB
afbr-78	74	4	that	that	SCONJ
afbr-78	74	5	the	the	DET
afbr-78	74	6	explanatory	explanatory	ADJ
afbr-78	74	7	power	power	NOUN
afbr-78	74	8	of	of	ADP
afbr-78	74	9	eps	eps	PROPN
afbr-78	74	10	,	,	PUNCT
afbr-78	74	11	bvps	bvps	PROPN
afbr-78	74	12	and	and	CCONJ
afbr-78	74	13	dc	dc	PROPN
afbr-78	74	14	are	be	AUX
afbr-78	74	15	statistically	statistically	ADV
afbr-78	74	16	significant	significant	ADJ
afbr-78	74	17	in	in	ADP
afbr-78	74	18	explaining	explain	VERB
afbr-78	74	19	the	the	DET
afbr-78	74	20	movement	movement	NOUN
afbr-78	74	21	in	in	ADP
afbr-78	74	22	stock	stock	NOUN
afbr-78	74	23	prices	price	NOUN
afbr-78	74	24	.	.	PUNCT
afbr-78	75	1	umar	umar	PROPN
afbr-78	75	2	and	and	CCONJ
afbr-78	75	3	musa	musa	PROPN
afbr-78	75	4	(	(	PUNCT
afbr-78	75	5	2013	2013	NUM
afbr-78	75	6	)	)	PUNCT
afbr-78	75	7	examined	examine	VERB
afbr-78	75	8	the	the	DET
afbr-78	75	9	relationship	relationship	NOUN
afbr-78	75	10	between	between	ADP
afbr-78	75	11	stock	stock	NOUN
afbr-78	75	12	prices	price	NOUN
afbr-78	75	13	and	and	CCONJ
afbr-78	75	14	eps	eps	PROPN
afbr-78	75	15	,	,	PUNCT
afbr-78	75	16	using	use	VERB
afbr-78	75	17	a	a	DET
afbr-78	75	18	sample	sample	NOUN
afbr-78	75	19	of	of	ADP
afbr-78	75	20	140	140	NUM
afbr-78	75	21	nigerian	nigerian	ADJ
afbr-78	75	22	firms	firm	NOUN
afbr-78	75	23	quoted	quote	VERB
afbr-78	75	24	on	on	ADP
afbr-78	75	25	the	the	DET
afbr-78	75	26	nse	nse	NOUN
afbr-78	75	27	from	from	ADP
afbr-78	75	28	2005	2005	NUM
afbr-78	75	29	to	to	ADP
afbr-78	75	30	2009	2009	NUM
afbr-78	75	31	.	.	PUNCT
afbr-78	76	1	the	the	DET
afbr-78	76	2	sampled	sample	VERB
afbr-78	76	3	firms	firm	NOUN
afbr-78	76	4	cut	cut	VERB
afbr-78	76	5	across	across	ADP
afbr-78	76	6	31	31	NUM
afbr-78	76	7	sectors	sector	NOUN
afbr-78	76	8	of	of	ADP
afbr-78	76	9	the	the	DET
afbr-78	76	10	economy	economy	NOUN
afbr-78	76	11	and	and	CCONJ
afbr-78	76	12	are	be	AUX
afbr-78	76	13	divided	divide	VERB
afbr-78	76	14	into	into	ADP
afbr-78	76	15	four	four	NUM
afbr-78	76	16	equal	equal	ADJ
afbr-78	76	17	strata	strata	NOUN
afbr-78	76	18	,	,	PUNCT
afbr-78	76	19	with	with	ADP
afbr-78	76	20	each	each	DET
afbr-78	76	21	stratum	stratum	NOUN
afbr-78	76	22	consisting	consist	VERB
afbr-78	76	23	35	35	NUM
afbr-78	76	24	firms	firm	NOUN
afbr-78	76	25	,	,	PUNCT
afbr-78	76	26	such	such	ADJ
afbr-78	76	27	as	as	ADP
afbr-78	76	28	:	:	PUNCT
afbr-78	76	29			NUM
afbr-78	76	30	firms	firm	NOUN
afbr-78	76	31	with	with	ADP
afbr-78	76	32	the	the	DET
afbr-78	76	33	highest	high	ADJ
afbr-78	76	34	eps	eps	PROPN
afbr-78	76	35	,	,	PUNCT
afbr-78	76	36			PART
afbr-78	76	37	firms	firm	NOUN
afbr-78	76	38	with	with	ADP
afbr-78	76	39	the	the	DET
afbr-78	76	40	lowest	low	ADJ
afbr-78	76	41	eps	ep	NOUN
afbr-78	76	42	,	,	PUNCT
afbr-78	76	43			PART
afbr-78	76	44	firms	firm	NOUN
afbr-78	76	45	with	with	ADP
afbr-78	76	46	the	the	DET
afbr-78	76	47	most	most	ADV
afbr-78	76	48	performing	perform	VERB
afbr-78	76	49	stocks	stock	NOUN
afbr-78	76	50	,	,	PUNCT
afbr-78	76	51	and	and	CCONJ
afbr-78	76	52			NUM
afbr-78	76	53	firms	firm	NOUN
afbr-78	76	54	with	with	ADP
afbr-78	76	55	the	the	DET
afbr-78	76	56	least	least	ADJ
afbr-78	76	57	performing	perform	VERB
afbr-78	76	58	stock	stock	NOUN
afbr-78	76	59	.	.	PUNCT
afbr-78	77	1	adopting	adopt	VERB
afbr-78	77	2	random	random	ADJ
afbr-78	77	3	effect	effect	NOUN
afbr-78	77	4	regression	regression	NOUN
afbr-78	77	5	to	to	PART
afbr-78	77	6	estimate	estimate	VERB
afbr-78	77	7	the	the	DET
afbr-78	77	8	parameters	parameter	NOUN
afbr-78	77	9	of	of	ADP
afbr-78	77	10	the	the	DET
afbr-78	77	11	dependent	dependent	ADJ
afbr-78	77	12	and	and	CCONJ
afbr-78	77	13	independent	independent	ADJ
afbr-78	77	14	variables	variable	NOUN
afbr-78	77	15	,	,	PUNCT
afbr-78	77	16	the	the	DET
afbr-78	77	17	results	result	NOUN
afbr-78	77	18	reveal	reveal	VERB
afbr-78	77	19	an	an	DET
afbr-78	77	20	insignificant	insignificant	ADJ
afbr-78	77	21	relationship	relationship	NOUN
afbr-78	77	22	between	between	ADP
afbr-78	77	23	stock	stock	NOUN
afbr-78	77	24	prices	price	NOUN
afbr-78	77	25	and	and	CCONJ
afbr-78	77	26	eps	eps	PROPN
afbr-78	77	27	.	.	PROPN
afbr-78	77	28	by	by	ADP
afbr-78	77	29	the	the	DET
afbr-78	77	30	insignificance	insignificance	NOUN
afbr-78	77	31	experienced	experience	VERB
afbr-78	77	32	in	in	ADP
afbr-78	77	33	the	the	DET
afbr-78	77	34	period	period	NOUN
afbr-78	77	35	of	of	ADP
afbr-78	77	36	the	the	DET
afbr-78	77	37	study	study	NOUN
afbr-78	77	38	,	,	PUNCT
afbr-78	77	39	eps	eps	PROPN
afbr-78	77	40	could	could	AUX
afbr-78	77	41	not	not	PART
afbr-78	77	42	serve	serve	VERB
afbr-78	77	43	as	as	ADP
afbr-78	77	44	a	a	DET
afbr-78	77	45	basis	basis	NOUN
afbr-78	77	46	for	for	ADP
afbr-78	77	47	predicting	predict	VERB
afbr-78	77	48	stock	stock	NOUN
afbr-78	77	49	price	price	NOUN
afbr-78	77	50	movements	movement	NOUN
afbr-78	77	51	.	.	PUNCT
afbr-78	78	1	abiodun	abiodun	PROPN
afbr-78	78	2	(	(	PUNCT
afbr-78	78	3	2012	2012	NUM
afbr-78	78	4	)	)	PUNCT
afbr-78	78	5	examined	examine	VERB
afbr-78	78	6	the	the	DET
afbr-78	78	7	significance	significance	NOUN
afbr-78	78	8	of	of	ADP
afbr-78	78	9	accounting	accounting	NOUN
afbr-78	78	10	information	information	NOUN
afbr-78	78	11	on	on	ADP
afbr-78	78	12	firm	firm	ADJ
afbr-78	78	13	value	value	NOUN
afbr-78	78	14	for	for	ADP
afbr-78	78	15	40	40	NUM
afbr-78	78	16	companies	company	NOUN
afbr-78	78	17	sampled	sample	VERB
afbr-78	78	18	randomly	randomly	ADV
afbr-78	78	19	from	from	ADP
afbr-78	78	20	various	various	ADJ
afbr-78	78	21	sectors	sector	NOUN
afbr-78	78	22	of	of	ADP
afbr-78	78	23	the	the	DET
afbr-78	78	24	nigerian	nigerian	ADJ
afbr-78	78	25	economy	economy	NOUN
afbr-78	78	26	.	.	PUNCT
afbr-78	79	1	the	the	DET
afbr-78	79	2	sectors	sector	NOUN
afbr-78	79	3	include	include	VERB
afbr-78	79	4	:	:	PUNCT
afbr-78	79	5			X
afbr-78	79	6	food	food	NOUN
afbr-78	79	7	and	and	CCONJ
afbr-78	79	8	beverages	beverage	NOUN
afbr-78	79	9	,	,	PUNCT
afbr-78	79	10			X
afbr-78	79	11	financial	financial	ADJ
afbr-78	79	12	services	service	NOUN
afbr-78	79	13	,	,	PUNCT
afbr-78	79	14			NOUN
afbr-78	79	15	automobile	automobile	NOUN
afbr-78	79	16	,	,	PUNCT
afbr-78	79	17			NOUN
afbr-78	79	18	construction	construction	NOUN
afbr-78	79	19	,	,	PUNCT
afbr-78	79	20	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-78	79	21	australian	australian	ADJ
afbr-78	79	22	finance	finance	PROPN
afbr-78	79	23	&	&	CCONJ
afbr-78	79	24	banking	banking	PROPN
afbr-78	79	25	review	review	PROPN
afbr-78	79	26	vol	vol	NOUN
afbr-78	79	27	.	.	PROPN
afbr-78	80	1	2	2	NUM
afbr-78	80	2	,	,	PUNCT
afbr-78	80	3	no	no	INTJ
afbr-78	80	4	.	.	NOUN
afbr-78	80	5	2	2	NUM
afbr-78	80	6	;	;	PUNCT
afbr-78	80	7	2018	2018	NUM
afbr-78	80	8	4	4	NUM
afbr-78	80	9			NOUN
afbr-78	80	10	insurance	insurance	NOUN
afbr-78	80	11	,	,	PUNCT
afbr-78	80	12	and	and	CCONJ
afbr-78	80	13			NOUN
afbr-78	80	14	services	service	NOUN
afbr-78	80	15	.	.	PUNCT
afbr-78	81	1	simple	simple	ADJ
afbr-78	81	2	descriptive	descriptive	ADJ
afbr-78	81	3	statistics	statistic	NOUN
afbr-78	81	4	coupled	couple	VERB
afbr-78	81	5	with	with	ADP
afbr-78	81	6	price	price	NOUN
afbr-78	81	7	regression	regression	NOUN
afbr-78	81	8	model	model	NOUN
afbr-78	81	9	,	,	PUNCT
afbr-78	81	10	returns	return	VERB
afbr-78	81	11	regression	regression	NOUN
afbr-78	81	12	model	model	NOUN
afbr-78	81	13	and	and	CCONJ
afbr-78	81	14	logarithmic	logarithmic	ADJ
afbr-78	81	15	regression	regression	NOUN
afbr-78	81	16	model	model	NOUN
afbr-78	81	17	were	be	AUX
afbr-78	81	18	utilized	utilize	VERB
afbr-78	81	19	in	in	ADP
afbr-78	81	20	evaluating	evaluate	VERB
afbr-78	81	21	the	the	DET
afbr-78	81	22	effect	effect	NOUN
afbr-78	81	23	of	of	ADP
afbr-78	81	24	earnings	earning	NOUN
afbr-78	81	25	and	and	CCONJ
afbr-78	81	26	book	book	NOUN
afbr-78	81	27	value	value	NOUN
afbr-78	81	28	on	on	ADP
afbr-78	81	29	stock	stock	NOUN
afbr-78	81	30	price	price	NOUN
afbr-78	81	31	from	from	ADP
afbr-78	81	32	1999	1999	NUM
afbr-78	81	33	to	to	ADP
afbr-78	81	34	2009.the	2009.the	DET
afbr-78	81	35	study	study	NOUN
afbr-78	81	36	reveals	reveal	VERB
afbr-78	81	37	earnings	earning	NOUN
afbr-78	81	38	as	as	ADP
afbr-78	81	39	more	more	ADJ
afbr-78	81	40	value	value	NOUN
afbr-78	81	41	relevant	relevant	ADJ
afbr-78	81	42	than	than	ADP
afbr-78	81	43	book	book	NOUN
afbr-78	81	44	value	value	NOUN
afbr-78	81	45	.	.	PUNCT
afbr-78	82	1	this	this	PRON
afbr-78	82	2	implies	imply	VERB
afbr-78	82	3	that	that	SCONJ
afbr-78	82	4	information	information	NOUN
afbr-78	82	5	contained	contain	VERB
afbr-78	82	6	in	in	ADP
afbr-78	82	7	the	the	DET
afbr-78	82	8	income	income	NOUN
afbr-78	82	9	statements	statement	NOUN
afbr-78	82	10	of	of	ADP
afbr-78	82	11	the	the	DET
afbr-78	82	12	sampled	sample	VERB
afbr-78	82	13	firms	firm	NOUN
afbr-78	82	14	(	(	PUNCT
afbr-78	82	15	earnings	earning	NOUN
afbr-78	82	16	in	in	ADP
afbr-78	82	17	context	context	NOUN
afbr-78	82	18	)	)	PUNCT
afbr-78	82	19	,	,	PUNCT
afbr-78	82	20	dictates	dictate	VERB
afbr-78	82	21	the	the	DET
afbr-78	82	22	corporate	corporate	ADJ
afbr-78	82	23	value	value	NOUN
afbr-78	82	24	of	of	ADP
afbr-78	82	25	the	the	DET
afbr-78	82	26	firms	firm	NOUN
afbr-78	82	27	more	more	ADJ
afbr-78	82	28	than	than	ADP
afbr-78	82	29	information	information	NOUN
afbr-78	82	30	contained	contain	VERB
afbr-78	82	31	in	in	ADP
afbr-78	82	32	the	the	DET
afbr-78	82	33	balance	balance	NOUN
afbr-78	82	34	sheet	sheet	NOUN
afbr-78	82	35	(	(	PUNCT
afbr-78	82	36	book	book	NOUN
afbr-78	82	37	values	value	NOUN
afbr-78	82	38	in	in	ADP
afbr-78	82	39	context	context	NOUN
afbr-78	82	40	)	)	PUNCT
afbr-78	82	41	.	.	PUNCT
afbr-78	83	1	information	information	NOUN
afbr-78	83	2	is	be	AUX
afbr-78	83	3	relevant	relevant	ADJ
afbr-78	83	4	if	if	SCONJ
afbr-78	83	5	it	it	PRON
afbr-78	83	6	influences	influence	VERB
afbr-78	83	7	the	the	DET
afbr-78	83	8	investment	investment	NOUN
afbr-78	83	9	decisions	decision	NOUN
afbr-78	83	10	of	of	ADP
afbr-78	83	11	users	user	NOUN
afbr-78	83	12	by	by	ADP
afbr-78	83	13	helping	help	VERB
afbr-78	83	14	them	they	PRON
afbr-78	83	15	evaluate	evaluate	VERB
afbr-78	83	16	past	past	NOUN
afbr-78	83	17	,	,	PUNCT
afbr-78	83	18	present	present	ADJ
afbr-78	83	19	and	and	CCONJ
afbr-78	83	20	future	future	ADJ
afbr-78	83	21	events	event	NOUN
afbr-78	83	22	.	.	PUNCT
afbr-78	84	1	to	to	PART
afbr-78	84	2	undermine	undermine	VERB
afbr-78	84	3	information	information	NOUN
afbr-78	84	4	reliability	reliability	NOUN
afbr-78	84	5	in	in	ADP
afbr-78	84	6	this	this	DET
afbr-78	84	7	regard	regard	NOUN
afbr-78	84	8	is	be	AUX
afbr-78	84	9	a	a	DET
afbr-78	84	10	sure	sure	ADJ
afbr-78	84	11	way	way	NOUN
afbr-78	84	12	to	to	ADP
afbr-78	84	13	investment	investment	NOUN
afbr-78	84	14	futility	futility	NOUN
afbr-78	84	15	(	(	PUNCT
afbr-78	84	16	agundu	agundu	ADJ
afbr-78	84	17	,	,	PUNCT
afbr-78	84	18	2012	2012	NUM
afbr-78	84	19	)	)	PUNCT
afbr-78	84	20	.	.	PUNCT
afbr-78	85	1	oyerinde	oyerinde	PROPN
afbr-78	85	2	(	(	PUNCT
afbr-78	85	3	2011	2011	NUM
afbr-78	85	4	)	)	PUNCT
afbr-78	85	5	examined	examine	VERB
afbr-78	85	6	the	the	DET
afbr-78	85	7	value	value	NOUN
afbr-78	85	8	relevance	relevance	NOUN
afbr-78	85	9	of	of	ADP
afbr-78	85	10	accounting	accounting	NOUN
afbr-78	85	11	data	datum	NOUN
afbr-78	85	12	in	in	ADP
afbr-78	85	13	the	the	DET
afbr-78	85	14	nigerian	nigerian	ADJ
afbr-78	85	15	stock	stock	NOUN
afbr-78	85	16	market	market	NOUN
afbr-78	85	17	with	with	ADP
afbr-78	85	18	a	a	DET
afbr-78	85	19	view	view	NOUN
afbr-78	85	20	to	to	ADP
afbr-78	85	21	determining	determine	VERB
afbr-78	85	22	whether	whether	SCONJ
afbr-78	85	23	they	they	PRON
afbr-78	85	24	provide	provide	VERB
afbr-78	85	25	information	information	NOUN
afbr-78	85	26	that	that	PRON
afbr-78	85	27	affects	affect	VERB
afbr-78	85	28	stock	stock	NOUN
afbr-78	85	29	prices	price	NOUN
afbr-78	85	30	of	of	ADP
afbr-78	85	31	firms	firm	NOUN
afbr-78	85	32	listed	list	VERB
afbr-78	85	33	on	on	ADP
afbr-78	85	34	the	the	DET
afbr-78	85	35	nse	nse	NOUN
afbr-78	85	36	.	.	PUNCT
afbr-78	86	1	it	it	PRON
afbr-78	86	2	explored	explore	VERB
afbr-78	86	3	the	the	DET
afbr-78	86	4	difference	difference	NOUN
afbr-78	86	5	in	in	ADP
afbr-78	86	6	perception	perception	NOUN
afbr-78	86	7	of	of	ADP
afbr-78	86	8	institutional	institutional	ADJ
afbr-78	86	9	and	and	CCONJ
afbr-78	86	10	individual	individual	ADJ
afbr-78	86	11	investors	investor	NOUN
afbr-78	86	12	about	about	ADP
afbr-78	86	13	the	the	DET
afbr-78	86	14	value	value	NOUN
afbr-78	86	15	relevance	relevance	NOUN
afbr-78	86	16	of	of	ADP
afbr-78	86	17	various	various	ADJ
afbr-78	86	18	items	item	NOUN
afbr-78	86	19	of	of	ADP
afbr-78	86	20	financial	financial	ADJ
afbr-78	86	21	statements	statement	NOUN
afbr-78	86	22	in	in	ADP
afbr-78	86	23	equity	equity	NOUN
afbr-78	86	24	valuation	valuation	NOUN
afbr-78	86	25	,	,	PUNCT
afbr-78	86	26	using	use	VERB
afbr-78	86	27	secondary	secondary	ADJ
afbr-78	86	28	and	and	CCONJ
afbr-78	86	29	primary	primary	ADJ
afbr-78	86	30	data	datum	NOUN
afbr-78	86	31	.	.	PUNCT
afbr-78	87	1	the	the	DET
afbr-78	87	2	accounting	accounting	NOUN
afbr-78	87	3	numbers	number	NOUN
afbr-78	87	4	which	which	PRON
afbr-78	87	5	constitute	constitute	VERB
afbr-78	87	6	the	the	DET
afbr-78	87	7	secondary	secondary	ADJ
afbr-78	87	8	data	datum	NOUN
afbr-78	87	9	were	be	AUX
afbr-78	87	10	obtained	obtain	VERB
afbr-78	87	11	from	from	ADP
afbr-78	87	12	the	the	DET
afbr-78	87	13	nse	nse	NOUN
afbr-78	87	14	fact	fact	NOUN
afbr-78	87	15	-	-	PUNCT
afbr-78	87	16	book	book	NOUN
afbr-78	87	17	,	,	PUNCT
afbr-78	87	18	annual	annual	ADJ
afbr-78	87	19	financial	financial	ADJ
afbr-78	87	20	reports	report	NOUN
afbr-78	87	21	of	of	ADP
afbr-78	87	22	companies	company	NOUN
afbr-78	87	23	quoted	quote	VERB
afbr-78	87	24	on	on	ADP
afbr-78	87	25	the	the	DET
afbr-78	87	26	exchange	exchange	NOUN
afbr-78	87	27	,	,	PUNCT
afbr-78	87	28	and	and	CCONJ
afbr-78	87	29	the	the	DET
afbr-78	87	30	nigerian	nigerian	ADJ
afbr-78	87	31	stock	stock	NOUN
afbr-78	87	32	market	market	NOUN
afbr-78	87	33	annual	annual	ADJ
afbr-78	87	34	reports	report	NOUN
afbr-78	87	35	from	from	ADP
afbr-78	87	36	2002	2002	NUM
afbr-78	87	37	-	-	SYM
afbr-78	87	38	2008	2008	NUM
afbr-78	87	39	.	.	PUNCT
afbr-78	88	1	using	use	VERB
afbr-78	88	2	ols	ol	NOUN
afbr-78	88	3	,	,	PUNCT
afbr-78	88	4	random	random	ADJ
afbr-78	88	5	effects	effect	NOUN
afbr-78	88	6	model	model	NOUN
afbr-78	88	7	(	(	PUNCT
afbr-78	88	8	rem	rem	NOUN
afbr-78	88	9	)	)	PUNCT
afbr-78	88	10	,	,	PUNCT
afbr-78	88	11	and	and	CCONJ
afbr-78	88	12	fixed	fixed	ADJ
afbr-78	88	13	effects	effect	NOUN
afbr-78	88	14	model	model	NOUN
afbr-78	88	15	(	(	PUNCT
afbr-78	88	16	fem	fem	PROPN
afbr-78	88	17	)	)	PUNCT
afbr-78	88	18	to	to	PART
afbr-78	88	19	gauge	gauge	VERB
afbr-78	88	20	information	information	NOUN
afbr-78	88	21	content	content	NOUN
afbr-78	88	22	of	of	ADP
afbr-78	88	23	earnings	earning	NOUN
afbr-78	88	24	,	,	PUNCT
afbr-78	88	25	book	book	NOUN
afbr-78	88	26	value	value	NOUN
afbr-78	88	27	and	and	CCONJ
afbr-78	88	28	dividend	dividend	NOUN
afbr-78	88	29	,	,	PUNCT
afbr-78	88	30	the	the	DET
afbr-78	88	31	study	study	NOUN
afbr-78	88	32	reveals	reveal	VERB
afbr-78	88	33	that	that	SCONJ
afbr-78	88	34	there	there	PRON
afbr-78	88	35	is	be	VERB
afbr-78	88	36	a	a	DET
afbr-78	88	37	significant	significant	ADJ
afbr-78	88	38	relationship	relationship	NOUN
afbr-78	88	39	between	between	ADP
afbr-78	88	40	earnings	earning	NOUN
afbr-78	88	41	,	,	PUNCT
afbr-78	88	42	book	book	NOUN
afbr-78	88	43	value	value	NOUN
afbr-78	88	44	and	and	CCONJ
afbr-78	88	45	dividends	dividend	NOUN
afbr-78	88	46	and	and	CCONJ
afbr-78	88	47	stock	stock	NOUN
afbr-78	88	48	prices	price	NOUN
afbr-78	88	49	of	of	ADP
afbr-78	88	50	companies	company	NOUN
afbr-78	88	51	listed	list	VERB
afbr-78	88	52	on	on	ADP
afbr-78	88	53	the	the	DET
afbr-78	88	54	nse	nse	NOUN
afbr-78	88	55	.	.	PUNCT
afbr-78	89	1	it	it	PRON
afbr-78	89	2	also	also	ADV
afbr-78	89	3	established	establish	VERB
afbr-78	89	4	that	that	SCONJ
afbr-78	89	5	dividends	dividend	NOUN
afbr-78	89	6	are	be	AUX
afbr-78	89	7	the	the	DET
afbr-78	89	8	most	most	ADV
afbr-78	89	9	widely	widely	ADV
afbr-78	89	10	used	use	VERB
afbr-78	89	11	accounting	accounting	NOUN
afbr-78	89	12	information	information	NOUN
afbr-78	89	13	for	for	ADP
afbr-78	89	14	investment	investment	NOUN
afbr-78	89	15	decisions	decision	NOUN
afbr-78	89	16	in	in	ADP
afbr-78	89	17	the	the	DET
afbr-78	89	18	market	market	NOUN
afbr-78	89	19	,	,	PUNCT
afbr-78	89	20	followed	follow	VERB
afbr-78	89	21	by	by	ADP
afbr-78	89	22	earnings	earning	NOUN
afbr-78	89	23	and	and	CCONJ
afbr-78	89	24	net	net	ADJ
afbr-78	89	25	book	book	NOUN
afbr-78	89	26	value	value	NOUN
afbr-78	89	27	.	.	PUNCT
afbr-78	90	1	outside	outside	ADP
afbr-78	90	2	the	the	DET
afbr-78	90	3	shores	shore	NOUN
afbr-78	90	4	of	of	ADP
afbr-78	90	5	nigeria	nigeria	PROPN
afbr-78	90	6	,	,	PUNCT
afbr-78	90	7	dehuan	dehuan	PROPN
afbr-78	90	8	and	and	CCONJ
afbr-78	90	9	jin	jin	PROPN
afbr-78	90	10	(	(	PUNCT
afbr-78	90	11	2008	2008	NUM
afbr-78	90	12	)	)	PUNCT
afbr-78	90	13	examined	examine	VERB
afbr-78	90	14	to	to	ADP
afbr-78	90	15	what	what	DET
afbr-78	90	16	extent	extent	NOUN
afbr-78	90	17	stock	stock	NOUN
afbr-78	90	18	prices	price	NOUN
afbr-78	90	19	in	in	ADP
afbr-78	90	20	the	the	DET
afbr-78	90	21	chinese	chinese	ADJ
afbr-78	90	22	stock	stock	NOUN
afbr-78	90	23	market	market	NOUN
afbr-78	90	24	are	be	AUX
afbr-78	90	25	driven	drive	VERB
afbr-78	90	26	by	by	ADP
afbr-78	90	27	firms	firm	NOUN
afbr-78	90	28	’	'	PUNCT
afbr-78	90	29	operating	operating	NOUN
afbr-78	90	30	performance	performance	NOUN
afbr-78	90	31	.	.	PUNCT
afbr-78	91	1	their	their	PRON
afbr-78	91	2	interest	interest	NOUN
afbr-78	91	3	was	be	AUX
afbr-78	91	4	informed	inform	VERB
afbr-78	91	5	by	by	ADP
afbr-78	91	6	the	the	DET
afbr-78	91	7	widely	widely	ADV
afbr-78	91	8	held	hold	VERB
afbr-78	91	9	view	view	NOUN
afbr-78	91	10	that	that	SCONJ
afbr-78	91	11	the	the	DET
afbr-78	91	12	chinese	chinese	ADJ
afbr-78	91	13	stock	stock	NOUN
afbr-78	91	14	market	market	NOUN
afbr-78	91	15	is	be	AUX
afbr-78	91	16	very	very	ADV
afbr-78	91	17	speculative	speculative	ADJ
afbr-78	91	18	and	and	CCONJ
afbr-78	91	19	policy	policy	NOUN
afbr-78	91	20	-	-	PUNCT
afbr-78	91	21	driven	drive	VERB
afbr-78	91	22	.	.	PUNCT
afbr-78	92	1	the	the	DET
afbr-78	92	2	performance	performance	NOUN
afbr-78	92	3	measures	measure	NOUN
afbr-78	92	4	used	use	VERB
afbr-78	92	5	were	be	AUX
afbr-78	92	6	return	return	NOUN
afbr-78	92	7	on	on	ADP
afbr-78	92	8	equity	equity	NOUN
afbr-78	92	9	(	(	PUNCT
afbr-78	92	10	roe	roe	PROPN
afbr-78	92	11	)	)	PUNCT
afbr-78	92	12	,	,	PUNCT
afbr-78	92	13	eps	eps	PROPN
afbr-78	92	14	,	,	PUNCT
afbr-78	92	15	profit	profit	NOUN
afbr-78	92	16	margin	margin	NOUN
afbr-78	92	17	(	(	PUNCT
afbr-78	92	18	pm	pm	NOUN
afbr-78	92	19	)	)	PUNCT
afbr-78	92	20	,	,	PUNCT
afbr-78	92	21	roa	roa	PROPN
afbr-78	92	22	,	,	PUNCT
afbr-78	92	23	changes	change	NOUN
afbr-78	92	24	in	in	ADP
afbr-78	92	25	sales	sale	NOUN
afbr-78	92	26	,	,	PUNCT
afbr-78	92	27	and	and	CCONJ
afbr-78	92	28	total	total	ADJ
afbr-78	92	29	assets	asset	NOUN
afbr-78	92	30	turnover	turnover	NOUN
afbr-78	92	31	(	(	PUNCT
afbr-78	92	32	tat	tat	NOUN
afbr-78	92	33	)	)	PUNCT
afbr-78	92	34	.	.	PUNCT
afbr-78	93	1	they	they	PRON
afbr-78	93	2	examined	examine	VERB
afbr-78	93	3	the	the	DET
afbr-78	93	4	variables	variable	NOUN
afbr-78	93	5	on	on	ADP
afbr-78	93	6	a	a	DET
afbr-78	93	7	sample	sample	NOUN
afbr-78	93	8	of	of	ADP
afbr-78	93	9	top	top	ADJ
afbr-78	93	10	10	10	NUM
afbr-78	93	11	%	%	NOUN
afbr-78	93	12	performers	performer	NOUN
afbr-78	93	13	listed	list	VERB
afbr-78	93	14	in	in	ADP
afbr-78	93	15	the	the	DET
afbr-78	93	16	shanghai	shanghai	PROPN
afbr-78	93	17	stock	stock	PROPN
afbr-78	93	18	exchange	exchange	PROPN
afbr-78	93	19	(	(	PUNCT
afbr-78	93	20	sse	sse	PROPN
afbr-78	93	21	)	)	PUNCT
afbr-78	93	22	from	from	ADP
afbr-78	93	23	1996	1996	NUM
afbr-78	93	24	-	-	SYM
afbr-78	93	25	2000	2000	NUM
afbr-78	93	26	by	by	ADP
afbr-78	93	27	employing	employ	VERB
afbr-78	93	28	simple	simple	ADJ
afbr-78	93	29	and	and	CCONJ
afbr-78	93	30	multiple	multiple	ADJ
afbr-78	93	31	regressions	regression	NOUN
afbr-78	93	32	to	to	PART
afbr-78	93	33	determine	determine	VERB
afbr-78	93	34	,	,	PUNCT
afbr-78	93	35	at	at	ADP
afbr-78	93	36	the	the	DET
afbr-78	93	37	firm	firm	ADJ
afbr-78	93	38	level	level	NOUN
afbr-78	93	39	,	,	PUNCT
afbr-78	93	40	whether	whether	SCONJ
afbr-78	93	41	and	and	CCONJ
afbr-78	93	42	to	to	ADP
afbr-78	93	43	what	what	DET
afbr-78	93	44	extent	extent	NOUN
afbr-78	93	45	these	these	DET
afbr-78	93	46	variables	variable	NOUN
afbr-78	93	47	are	be	AUX
afbr-78	93	48	related	relate	VERB
afbr-78	93	49	to	to	ADP
afbr-78	93	50	stock	stock	NOUN
afbr-78	93	51	price	price	NOUN
afbr-78	93	52	changes	change	NOUN
afbr-78	93	53	and	and	CCONJ
afbr-78	93	54	what	what	DET
afbr-78	93	55	portion	portion	NOUN
afbr-78	93	56	of	of	ADP
afbr-78	93	57	the	the	DET
afbr-78	93	58	stock	stock	NOUN
afbr-78	93	59	price	price	NOUN
afbr-78	93	60	movements	movement	NOUN
afbr-78	93	61	can	can	AUX
afbr-78	93	62	be	be	AUX
afbr-78	93	63	explained	explain	VERB
afbr-78	93	64	by	by	ADP
afbr-78	93	65	the	the	DET
afbr-78	93	66	financial	financial	ADJ
afbr-78	93	67	fundamentals	fundamental	NOUN
afbr-78	93	68	.	.	PUNCT
afbr-78	94	1	the	the	DET
afbr-78	94	2	results	result	NOUN
afbr-78	94	3	indicate	indicate	VERB
afbr-78	94	4	that	that	SCONJ
afbr-78	94	5	while	while	SCONJ
afbr-78	94	6	firm	firm	ADJ
afbr-78	94	7	performance	performance	NOUN
afbr-78	94	8	measures	measure	NOUN
afbr-78	94	9	have	have	VERB
afbr-78	94	10	some	some	DET
afbr-78	94	11	explanatory	explanatory	ADJ
afbr-78	94	12	power	power	NOUN
afbr-78	94	13	on	on	ADP
afbr-78	94	14	stock	stock	NOUN
afbr-78	94	15	price	price	NOUN
afbr-78	94	16	changes	change	NOUN
afbr-78	94	17	in	in	ADP
afbr-78	94	18	the	the	DET
afbr-78	94	19	first	first	ADJ
afbr-78	94	20	two	two	NUM
afbr-78	94	21	years	year	NOUN
afbr-78	94	22	of	of	ADP
afbr-78	94	23	analysis	analysis	NOUN
afbr-78	94	24	,	,	PUNCT
afbr-78	94	25	the	the	DET
afbr-78	94	26	operating	operating	NOUN
afbr-78	94	27	performance	performance	NOUN
afbr-78	94	28	measures	measure	NOUN
afbr-78	94	29	’	'	PUNCT
afbr-78	94	30	explanatory	explanatory	ADJ
afbr-78	94	31	power	power	NOUN
afbr-78	94	32	of	of	ADP
afbr-78	94	33	the	the	DET
afbr-78	94	34	stock	stock	NOUN
afbr-78	94	35	price	price	NOUN
afbr-78	94	36	movements	movement	NOUN
afbr-78	94	37	generally	generally	ADV
afbr-78	94	38	declined	decline	VERB
afbr-78	94	39	as	as	SCONJ
afbr-78	94	40	the	the	DET
afbr-78	94	41	stock	stock	NOUN
afbr-78	94	42	prices	price	NOUN
afbr-78	94	43	went	go	VERB
afbr-78	94	44	up	up	ADP
afbr-78	94	45	.	.	PUNCT
afbr-78	95	1	the	the	DET
afbr-78	95	2	revelations	revelation	NOUN
afbr-78	95	3	suggest	suggest	VERB
afbr-78	95	4	that	that	SCONJ
afbr-78	95	5	the	the	DET
afbr-78	95	6	significant	significant	ADJ
afbr-78	95	7	stock	stock	NOUN
afbr-78	95	8	price	price	NOUN
afbr-78	95	9	increases	increase	NOUN
afbr-78	95	10	from	from	ADP
afbr-78	95	11	1998	1998	NUM
afbr-78	95	12	to	to	ADP
afbr-78	95	13	2000	2000	NUM
afbr-78	95	14	were	be	AUX
afbr-78	95	15	not	not	PART
afbr-78	95	16	critically	critically	ADV
afbr-78	95	17	driven	drive	VERB
afbr-78	95	18	by	by	ADP
afbr-78	95	19	the	the	DET
afbr-78	95	20	firms	firm	NOUN
afbr-78	95	21	’	’	PART
afbr-78	95	22	operating	operating	NOUN
afbr-78	95	23	performance	performance	NOUN
afbr-78	95	24	.	.	PUNCT
afbr-78	96	1	4	4	X
afbr-78	96	2	.	.	X
afbr-78	96	3	conclusion	conclusion	VERB
afbr-78	96	4	many	many	ADJ
afbr-78	96	5	price	price	NOUN
afbr-78	96	6	-	-	PUNCT
afbr-78	96	7	swinging	swinge	VERB
afbr-78	96	8	financial	financial	ADJ
afbr-78	96	9	fundamentals	fundamental	NOUN
afbr-78	96	10	have	have	AUX
afbr-78	96	11	been	be	AUX
afbr-78	96	12	featured	feature	VERB
afbr-78	96	13	in	in	ADP
afbr-78	96	14	stock	stock	NOUN
afbr-78	96	15	market	market	NOUN
afbr-78	96	16	–	–	PUNCT
afbr-78	96	17	based	base	VERB
afbr-78	96	18	research	research	NOUN
afbr-78	96	19	in	in	ADP
afbr-78	96	20	recent	recent	ADJ
afbr-78	96	21	times	time	NOUN
afbr-78	96	22	,	,	PUNCT
afbr-78	96	23	with	with	ADP
afbr-78	96	24	the	the	DET
afbr-78	96	25	critical	critical	ADJ
afbr-78	96	26	factors	factor	NOUN
afbr-78	96	27	being	be	AUX
afbr-78	96	28	eps	eps	NOUN
afbr-78	96	29	,	,	PUNCT
afbr-78	96	30	dps	dps	NOUN
afbr-78	96	31	,	,	PUNCT
afbr-78	96	32	and	and	CCONJ
afbr-78	97	1	p	p	X
afbr-78	97	2	/	/	SYM
afbr-78	97	3	er	er	INTJ
afbr-78	97	4	.	.	PUNCT
afbr-78	98	1	among	among	ADP
afbr-78	98	2	these	these	DET
afbr-78	98	3	three	three	NUM
afbr-78	98	4	fundamentals	fundamental	NOUN
afbr-78	98	5	,	,	PUNCT
afbr-78	98	6	which	which	PRON
afbr-78	98	7	constitute	constitute	VERB
afbr-78	98	8	internal	internal	ADJ
afbr-78	98	9	factors	factor	NOUN
afbr-78	98	10	/	/	SYM
afbr-78	98	11	determinants	determinant	NOUN
afbr-78	98	12	of	of	ADP
afbr-78	98	13	stock	stock	NOUN
afbr-78	98	14	price	price	NOUN
afbr-78	98	15	,	,	PUNCT
afbr-78	98	16	p	p	X
afbr-78	98	17	/	/	SYM
afbr-78	98	18	er	er	INTJ
afbr-78	98	19	prevails	prevail	VERB
afbr-78	98	20	as	as	ADP
afbr-78	98	21	the	the	DET
afbr-78	98	22	most	most	ADV
afbr-78	98	23	influential	influential	ADJ
afbr-78	98	24	variable	variable	NOUN
afbr-78	98	25	.	.	PUNCT
afbr-78	99	1	against	against	ADP
afbr-78	99	2	this	this	DET
afbr-78	99	3	backdrop	backdrop	NOUN
afbr-78	99	4	,	,	PUNCT
afbr-78	99	5	analysts	analyst	NOUN
afbr-78	99	6	contend	contend	VERB
afbr-78	99	7	that	that	SCONJ
afbr-78	99	8	firms	firm	NOUN
afbr-78	99	9	should	should	AUX
afbr-78	99	10	uphold	uphold	VERB
afbr-78	99	11	the	the	DET
afbr-78	99	12	p	p	NOUN
afbr-78	99	13	/	/	SYM
afbr-78	99	14	er	er	INTJ
afbr-78	99	15	as	as	ADP
afbr-78	99	16	dominant	dominant	ADJ
afbr-78	99	17	factor	factor	NOUN
afbr-78	99	18	in	in	ADP
afbr-78	99	19	the	the	DET
afbr-78	99	20	determination	determination	NOUN
afbr-78	99	21	of	of	ADP
afbr-78	99	22	stock	stock	NOUN
afbr-78	99	23	prices	price	NOUN
afbr-78	99	24	.	.	PUNCT
afbr-78	100	1	it	it	PRON
afbr-78	100	2	equally	equally	ADV
afbr-78	100	3	obtains	obtain	VERB
afbr-78	100	4	among	among	ADP
afbr-78	100	5	the	the	DET
afbr-78	100	6	firms	firm	NOUN
afbr-78	100	7	,	,	PUNCT
afbr-78	100	8	including	include	VERB
afbr-78	100	9	those	those	PRON
afbr-78	100	10	in	in	ADP
afbr-78	100	11	the	the	DET
afbr-78	100	12	cgs	cgs	NOUN
afbr-78	100	13	,	,	PUNCT
afbr-78	100	14	that	that	SCONJ
afbr-78	100	15	the	the	DET
afbr-78	100	16	p	p	X
afbr-78	100	17	/	/	SYM
afbr-78	100	18	er	er	INTJ
afbr-78	100	19	is	be	AUX
afbr-78	100	20	a	a	DET
afbr-78	100	21	preferred	preferred	ADJ
afbr-78	100	22	financial	financial	ADJ
afbr-78	100	23	fundamental	fundamental	ADJ
afbr-78	100	24	when	when	SCONJ
afbr-78	100	25	investors	investor	NOUN
afbr-78	100	26	desire	desire	VERB
afbr-78	100	27	to	to	PART
afbr-78	100	28	know	know	VERB
afbr-78	100	29	which	which	DET
afbr-78	100	30	stock	stock	NOUN
afbr-78	100	31	price	price	NOUN
afbr-78	100	32	is	be	AUX
afbr-78	100	33	cheap	cheap	ADJ
afbr-78	100	34	or	or	CCONJ
afbr-78	100	35	expensive	expensive	ADJ
afbr-78	100	36	.	.	PUNCT
afbr-78	101	1	those	those	PRON
afbr-78	101	2	who	who	PRON
afbr-78	101	3	refer	refer	VERB
afbr-78	101	4	to	to	ADP
afbr-78	101	5	current	current	ADJ
afbr-78	101	6	trading	trading	NOUN
afbr-78	101	7	prices	price	NOUN
afbr-78	101	8	of	of	ADP
afbr-78	101	9	stock	stock	NOUN
afbr-78	101	10	may	may	AUX
afbr-78	101	11	get	get	AUX
afbr-78	101	12	confused	confuse	VERB
afbr-78	101	13	by	by	ADP
afbr-78	101	14	the	the	DET
afbr-78	101	15	wide	wide	ADJ
afbr-78	101	16	range	range	NOUN
afbr-78	101	17	of	of	ADP
afbr-78	101	18	price	price	NOUN
afbr-78	101	19	data	datum	NOUN
afbr-78	101	20	inputs	input	NOUN
afbr-78	101	21	.	.	PUNCT
afbr-78	102	1	moreover	moreover	ADV
afbr-78	102	2	,	,	PUNCT
afbr-78	102	3	stock	stock	NOUN
afbr-78	102	4	prices	price	NOUN
afbr-78	102	5	may	may	AUX
afbr-78	102	6	change	change	VERB
afbr-78	102	7	rapidly	rapidly	ADV
afbr-78	102	8	with	with	ADP
afbr-78	102	9	firms	firm	NOUN
afbr-78	102	10	’	’	PART
afbr-78	102	11	capital	capital	NOUN
afbr-78	102	12	decisions	decision	NOUN
afbr-78	102	13	,	,	PUNCT
afbr-78	102	14	but	but	CCONJ
afbr-78	102	15	the	the	DET
afbr-78	102	16	stocks	stock	NOUN
afbr-78	102	17	neither	neither	CCONJ
afbr-78	102	18	become	become	VERB
afbr-78	102	19	cheaper	cheap	ADJ
afbr-78	102	20	nor	nor	CCONJ
afbr-78	102	21	more	more	ADV
afbr-78	102	22	expensive	expensive	ADJ
afbr-78	102	23	.	.	PUNCT
afbr-78	103	1	functionally	functionally	ADV
afbr-78	103	2	,	,	PUNCT
afbr-78	103	3	therefore	therefore	ADV
afbr-78	103	4	,	,	PUNCT
afbr-78	103	5	dividing	divide	VERB
afbr-78	103	6	stock	stock	NOUN
afbr-78	103	7	price	price	NOUN
afbr-78	103	8	by	by	ADP
afbr-78	103	9	eps	eps	PROPN
afbr-78	103	10	makes	make	VERB
afbr-78	103	11	the	the	DET
afbr-78	103	12	comparative	comparative	ADJ
afbr-78	103	13	analysis	analysis	NOUN
afbr-78	103	14	of	of	ADP
afbr-78	103	15	low	low	ADJ
afbr-78	103	16	price	price	NOUN
afbr-78	103	17	stock	stock	NOUN
afbr-78	103	18	and	and	CCONJ
afbr-78	103	19	high	high	ADJ
afbr-78	103	20	price	price	NOUN
afbr-78	103	21	stock	stock	NOUN
afbr-78	103	22	better	well	ADV
afbr-78	103	23	insightful	insightful	ADJ
afbr-78	103	24	and	and	CCONJ
afbr-78	103	25	more	more	ADV
afbr-78	103	26	meaningful	meaningful	ADJ
afbr-78	103	27	.	.	PUNCT
afbr-78	104	1	contextually	contextually	ADV
afbr-78	104	2	,	,	PUNCT
afbr-78	104	3	however	however	ADV
afbr-78	104	4	,	,	PUNCT
afbr-78	104	5	the	the	DET
afbr-78	104	6	nexus	nexus	NOUN
afbr-78	104	7	illuminated	illuminate	VERB
afbr-78	104	8	in	in	ADP
afbr-78	104	9	this	this	DET
afbr-78	104	10	conceptual	conceptual	ADJ
afbr-78	104	11	analysis	analysis	NOUN
afbr-78	104	12	underscores	underscore	VERB
afbr-78	104	13	the	the	DET
afbr-78	104	14	functionality	functionality	NOUN
afbr-78	104	15	of	of	ADP
afbr-78	104	16	:	:	PUNCT
afbr-78	104	17			PROPN
afbr-78	104	18	eps	eps	PROPN
afbr-78	104	19	,	,	PUNCT
afbr-78	104	20	which	which	PRON
afbr-78	104	21	associates	associate	VERB
afbr-78	104	22	positively	positively	ADV
afbr-78	104	23	and	and	CCONJ
afbr-78	104	24	significantly	significantly	ADV
afbr-78	104	25	with	with	ADP
afbr-78	104	26	stock	stock	NOUN
afbr-78	104	27	price	price	NOUN
afbr-78	104	28	,	,	PUNCT
afbr-78	104	29			NOUN
afbr-78	104	30	dps	dps	NOUN
afbr-78	104	31	,	,	PUNCT
afbr-78	104	32	which	which	PRON
afbr-78	104	33	associates	associate	VERB
afbr-78	104	34	positively	positively	ADV
afbr-78	104	35	and	and	CCONJ
afbr-78	104	36	significantly	significantly	ADV
afbr-78	104	37	with	with	ADP
afbr-78	104	38	stock	stock	NOUN
afbr-78	104	39	price	price	NOUN
afbr-78	104	40	,	,	PUNCT
afbr-78	104	41	and	and	CCONJ
afbr-78	104	42			X
afbr-78	105	1	p	p	X
afbr-78	105	2	/	/	SYM
afbr-78	105	3	er	er	INTJ
afbr-78	105	4	,	,	PUNCT
afbr-78	105	5	which	which	PRON
afbr-78	105	6	associates	associate	VERB
afbr-78	105	7	positively	positively	ADV
afbr-78	105	8	and	and	CCONJ
afbr-78	105	9	significantly	significantly	ADV
afbr-78	105	10	with	with	ADP
afbr-78	105	11	stock	stock	NOUN
afbr-78	105	12	price	price	NOUN
afbr-78	105	13	;	;	PUNCT
afbr-78	105	14	and	and	CCONJ
afbr-78	105	15	features	feature	NOUN
afbr-78	105	16	as	as	ADP
afbr-78	105	17	the	the	DET
afbr-78	105	18	most	most	ADV
afbr-78	105	19	dominant	dominant	ADJ
afbr-78	105	20	fundamental	fundamental	ADJ
afbr-78	105	21	among	among	ADP
afbr-78	105	22	them	they	PRON
afbr-78	105	23	all	all	PRON
afbr-78	105	24	,	,	PUNCT
afbr-78	105	25	even	even	ADV
afbr-78	105	26	in	in	ADP
afbr-78	105	27	the	the	DET
afbr-78	105	28	cgs	cgs	NOUN
afbr-78	105	29	.	.	PUNCT
afbr-78	106	1	in	in	ADP
afbr-78	106	2	the	the	DET
afbr-78	106	3	nigerian	nigerian	ADJ
afbr-78	106	4	stock	stock	NOUN
afbr-78	106	5	market	market	NOUN
afbr-78	106	6	context	context	NOUN
afbr-78	106	7	,	,	PUNCT
afbr-78	106	8	many	many	ADJ
afbr-78	106	9	analysts	analyst	NOUN
afbr-78	106	10	have	have	AUX
afbr-78	106	11	explored	explore	VERB
afbr-78	106	12	firms	firm	NOUN
afbr-78	106	13	cutting	cut	VERB
afbr-78	106	14	across	across	ADP
afbr-78	106	15	sectors	sector	NOUN
afbr-78	106	16	,	,	PUNCT
afbr-78	106	17	but	but	CCONJ
afbr-78	106	18	there	there	PRON
afbr-78	106	19	is	be	VERB
afbr-78	106	20	yet	yet	ADV
afbr-78	106	21	no	no	DET
afbr-78	106	22	clear	clear	ADV
afbr-78	106	23	-	-	PUNCT
afbr-78	106	24	cut	cut	VERB
afbr-78	106	25	method	method	NOUN
afbr-78	106	26	of	of	ADP
afbr-78	106	27	selecting	select	VERB
afbr-78	106	28	the	the	DET
afbr-78	106	29	firms	firm	NOUN
afbr-78	106	30	across	across	ADP
afbr-78	106	31	the	the	DET
afbr-78	106	32	sectors	sector	NOUN
afbr-78	106	33	.	.	PUNCT
afbr-78	107	1	furthermore	furthermore	ADV
afbr-78	107	2	,	,	PUNCT
afbr-78	107	3	the	the	DET
afbr-78	107	4	outcomes	outcome	NOUN
afbr-78	107	5	of	of	ADP
afbr-78	107	6	investigations	investigation	NOUN
afbr-78	107	7	did	do	AUX
afbr-78	107	8	not	not	PART
afbr-78	107	9	focus	focus	VERB
afbr-78	107	10	on	on	ADP
afbr-78	107	11	specific	specific	ADJ
afbr-78	107	12	industry	industry	NOUN
afbr-78	107	13	characteristics	characteristic	NOUN
afbr-78	107	14	.	.	PUNCT
afbr-78	108	1	some	some	DET
afbr-78	108	2	international	international	ADJ
afbr-78	108	3	studies	study	NOUN
afbr-78	108	4	which	which	PRON
afbr-78	108	5	involved	involve	VERB
afbr-78	108	6	cross	cross	ADJ
afbr-78	108	7	-	-	ADJ
afbr-78	108	8	sector	sector	ADJ
afbr-78	108	9	evaluation	evaluation	NOUN
afbr-78	108	10	reasonably	reasonably	ADV
afbr-78	108	11	availed	avail	VERB
afbr-78	108	12	results	result	NOUN
afbr-78	108	13	on	on	ADP
afbr-78	108	14	the	the	DET
afbr-78	108	15	specific	specific	ADJ
afbr-78	108	16	sector	sector	NOUN
afbr-78	108	17	explored	explore	VERB
afbr-78	108	18	,	,	PUNCT
afbr-78	108	19	but	but	CCONJ
afbr-78	108	20	this	this	PRON
afbr-78	108	21	has	have	AUX
afbr-78	108	22	not	not	PART
afbr-78	108	23	been	be	AUX
afbr-78	108	24	the	the	DET
afbr-78	108	25	case	case	NOUN
afbr-78	108	26	with	with	ADP
afbr-78	108	27	most	most	ADJ
afbr-78	108	28	studies	study	NOUN
afbr-78	108	29	on	on	ADP
afbr-78	108	30	the	the	DET
afbr-78	108	31	domestic	domestic	ADJ
afbr-78	108	32	scene	scene	NOUN
afbr-78	108	33	.	.	PUNCT
afbr-78	109	1	in	in	ADP
afbr-78	109	2	this	this	DET
afbr-78	109	3	vein	vein	NOUN
afbr-78	109	4	,	,	PUNCT
afbr-78	109	5	it	it	PRON
afbr-78	109	6	is	be	AUX
afbr-78	109	7	underscored	underscore	VERB
afbr-78	109	8	that	that	SCONJ
afbr-78	109	9	the	the	DET
afbr-78	109	10	relationship	relationship	NOUN
afbr-78	109	11	between	between	ADP
afbr-78	109	12	financial	financial	ADJ
afbr-78	109	13	performance	performance	NOUN
afbr-78	109	14	indicators	indicator	NOUN
afbr-78	109	15	should	should	AUX
afbr-78	109	16	not	not	PART
afbr-78	109	17	be	be	AUX
afbr-78	109	18	construed	construe	VERB
afbr-78	109	19	as	as	ADP
afbr-78	109	20	generic	generic	ADJ
afbr-78	109	21	,	,	PUNCT
afbr-78	109	22	as	as	SCONJ
afbr-78	109	23	it	it	PRON
afbr-78	109	24	varies	vary	VERB
afbr-78	109	25	either	either	CCONJ
afbr-78	109	26	by	by	ADP
afbr-78	109	27	company	company	NOUN
afbr-78	109	28	or	or	CCONJ
afbr-78	109	29	industry	industry	NOUN
afbr-78	109	30	.	.	PUNCT
afbr-78	110	1	aggregating	aggregate	VERB
afbr-78	110	2	the	the	DET
afbr-78	110	3	outcomes	outcome	NOUN
afbr-78	110	4	for	for	ADP
afbr-78	110	5	the	the	DET
afbr-78	110	6	various	various	ADJ
afbr-78	110	7	sectors	sector	NOUN
afbr-78	110	8	makes	make	VERB
afbr-78	110	9	it	it	PRON
afbr-78	110	10	impossible	impossible	ADJ
afbr-78	110	11	to	to	PART
afbr-78	110	12	trace	trace	VERB
afbr-78	110	13	the	the	DET
afbr-78	110	14	revelations	revelation	NOUN
afbr-78	110	15	to	to	ADP
afbr-78	110	16	a	a	DET
afbr-78	110	17	specific	specific	ADJ
afbr-78	110	18	industry	industry	NOUN
afbr-78	110	19	(	(	PUNCT
afbr-78	110	20	belesis	belesis	NOUN
afbr-78	110	21	&	&	CCONJ
afbr-78	110	22	sorros	sorro	NOUN
afbr-78	110	23	,	,	PUNCT
afbr-78	110	24	2012	2012	NUM
afbr-78	110	25	)	)	PUNCT
afbr-78	110	26	.	.	PUNCT
afbr-78	111	1	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	PROPN
afbr-78	111	2	australian	australian	ADJ
afbr-78	111	3	finance	finance	PROPN
afbr-78	111	4	&	&	CCONJ
afbr-78	111	5	banking	banking	PROPN
afbr-78	111	6	review	review	PROPN
afbr-78	111	7	vol	vol	NOUN
afbr-78	111	8	.	.	PROPN
afbr-78	112	1	2	2	NUM
afbr-78	112	2	,	,	PUNCT
afbr-78	112	3	no	no	INTJ
afbr-78	112	4	.	.	NOUN
afbr-78	112	5	2	2	NUM
afbr-78	112	6	;	;	PUNCT
afbr-78	112	7	2018	2018	NUM
afbr-78	112	8	5	5	NUM
afbr-78	112	9	notably	notably	ADV
afbr-78	112	10	also	also	ADV
afbr-78	112	11	,	,	PUNCT
afbr-78	112	12	many	many	ADJ
afbr-78	112	13	of	of	ADP
afbr-78	112	14	the	the	DET
afbr-78	112	15	local	local	ADJ
afbr-78	112	16	investigations	investigation	NOUN
afbr-78	112	17	focusing	focus	VERB
afbr-78	112	18	on	on	ADP
afbr-78	112	19	value	value	NOUN
afbr-78	112	20	relevance	relevance	NOUN
afbr-78	112	21	of	of	ADP
afbr-78	112	22	accounting	accounting	NOUN
afbr-78	112	23	information	information	NOUN
afbr-78	112	24	did	do	AUX
afbr-78	112	25	not	not	PART
afbr-78	112	26	include	include	VERB
afbr-78	112	27	p	p	X
afbr-78	112	28	/	/	SYM
afbr-78	112	29	er	er	INTJ
afbr-78	112	30	in	in	ADP
afbr-78	112	31	the	the	DET
afbr-78	112	32	analytical	analytical	ADJ
afbr-78	112	33	framework	framework	NOUN
afbr-78	112	34	.	.	PUNCT
afbr-78	113	1	the	the	DET
afbr-78	113	2	p	p	X
afbr-78	113	3	/	/	SYM
afbr-78	113	4	er	er	INTJ
afbr-78	113	5	indicates	indicate	VERB
afbr-78	113	6	the	the	DET
afbr-78	113	7	extent	extent	NOUN
afbr-78	113	8	to	to	PART
afbr-78	113	9	which	which	PRON
afbr-78	113	10	earnings	earning	NOUN
afbr-78	113	11	of	of	ADP
afbr-78	113	12	stock	stock	NOUN
afbr-78	113	13	are	be	AUX
afbr-78	113	14	covered	cover	VERB
afbr-78	113	15	by	by	ADP
afbr-78	113	16	the	the	DET
afbr-78	113	17	price	price	NOUN
afbr-78	113	18	.	.	PUNCT
afbr-78	114	1	it	it	PRON
afbr-78	114	2	reflects	reflect	VERB
afbr-78	114	3	how	how	SCONJ
afbr-78	114	4	many	many	ADJ
afbr-78	114	5	times	time	NOUN
afbr-78	114	6	earnings	earning	NOUN
afbr-78	114	7	investors	investor	NOUN
afbr-78	114	8	are	be	AUX
afbr-78	114	9	ready	ready	ADJ
afbr-78	114	10	to	to	PART
afbr-78	114	11	pay	pay	VERB
afbr-78	114	12	for	for	ADP
afbr-78	114	13	each	each	DET
afbr-78	114	14	stock	stock	NOUN
afbr-78	114	15	;	;	PUNCT
afbr-78	114	16	hence	hence	ADV
afbr-78	114	17	it	it	PRON
afbr-78	114	18	prevails	prevail	VERB
afbr-78	114	19	as	as	ADP
afbr-78	114	20	a	a	DET
afbr-78	114	21	major	major	ADJ
afbr-78	114	22	factor	factor	NOUN
afbr-78	114	23	that	that	PRON
afbr-78	114	24	determines	determine	VERB
afbr-78	114	25	whether	whether	SCONJ
afbr-78	114	26	stock	stock	NOUN
afbr-78	114	27	is	be	AUX
afbr-78	114	28	under	under	ADV
afbr-78	114	29	-	-	PUNCT
afbr-78	114	30	priced	price	VERB
afbr-78	114	31	or	or	CCONJ
afbr-78	114	32	overpriced	overpriced	ADJ
afbr-78	114	33	.	.	PUNCT
afbr-78	115	1	this	this	DET
afbr-78	115	2	ratio	ratio	NOUN
afbr-78	115	3	should	should	AUX
afbr-78	115	4	,	,	PUNCT
afbr-78	115	5	therefore	therefore	ADV
afbr-78	115	6	,	,	PUNCT
afbr-78	115	7	be	be	AUX
afbr-78	115	8	harnessed	harness	VERB
afbr-78	115	9	in	in	ADP
afbr-78	115	10	identifying	identify	VERB
afbr-78	115	11	which	which	DET
afbr-78	115	12	stocks	stock	NOUN
afbr-78	115	13	in	in	ADP
afbr-78	115	14	a	a	DET
afbr-78	115	15	given	give	VERB
afbr-78	115	16	sector	sector	NOUN
afbr-78	115	17	are	be	AUX
afbr-78	115	18	expensive	expensive	ADJ
afbr-78	115	19	or	or	CCONJ
afbr-78	115	20	cheap	cheap	ADJ
afbr-78	115	21	relative	relative	ADJ
afbr-78	115	22	to	to	ADP
afbr-78	115	23	one	one	NUM
afbr-78	115	24	another	another	DET
afbr-78	115	25	.	.	PUNCT
afbr-78	116	1	after	after	ADV
afbr-78	116	2	all	all	ADV
afbr-78	116	3	,	,	PUNCT
afbr-78	116	4	many	many	ADJ
afbr-78	116	5	investors	investor	NOUN
afbr-78	116	6	are	be	AUX
afbr-78	116	7	prepared	prepared	ADJ
afbr-78	116	8	to	to	PART
afbr-78	116	9	pay	pay	VERB
afbr-78	116	10	a	a	DET
afbr-78	116	11	premium	premium	NOUN
afbr-78	116	12	for	for	ADP
afbr-78	116	13	high	high	ADJ
afbr-78	116	14	growth	growth	NOUN
afbr-78	116	15	expectations	expectation	NOUN
afbr-78	116	16	in	in	ADP
afbr-78	116	17	the	the	DET
afbr-78	116	18	form	form	NOUN
afbr-78	116	19	of	of	ADP
afbr-78	116	20	high	high	ADJ
afbr-78	116	21	p	p	X
afbr-78	116	22	/	/	SYM
afbr-78	116	23	er	er	INTJ
afbr-78	116	24	.	.	PUNCT
afbr-78	117	1	in	in	ADP
afbr-78	117	2	line	line	NOUN
afbr-78	117	3	with	with	ADP
afbr-78	117	4	the	the	DET
afbr-78	117	5	fore	fore	NOUN
afbr-78	117	6	-	-	PUNCT
afbr-78	117	7	going	go	VERB
afbr-78	117	8	,	,	PUNCT
afbr-78	117	9	gottwald	gottwald	NOUN
afbr-78	117	10	(	(	PUNCT
afbr-78	117	11	2012	2012	NUM
afbr-78	117	12	)	)	PUNCT
afbr-78	117	13	asserts	assert	VERB
afbr-78	117	14	that	that	SCONJ
afbr-78	117	15	p	p	X
afbr-78	117	16	/	/	SYM
afbr-78	117	17	er	er	INTJ
afbr-78	117	18	is	be	AUX
afbr-78	117	19	still	still	ADV
afbr-78	117	20	a	a	DET
afbr-78	117	21	widely	widely	ADV
afbr-78	117	22	used	use	VERB
afbr-78	117	23	valuation	valuation	NOUN
afbr-78	117	24	tool	tool	NOUN
afbr-78	117	25	in	in	ADP
afbr-78	117	26	most	most	ADJ
afbr-78	117	27	stock	stock	NOUN
afbr-78	117	28	markets	market	NOUN
afbr-78	117	29	.	.	PUNCT
afbr-78	118	1	analysts	analyst	NOUN
afbr-78	118	2	adopt	adopt	VERB
afbr-78	118	3	it	it	PRON
afbr-78	118	4	when	when	SCONJ
afbr-78	118	5	pricing	price	VERB
afbr-78	118	6	new	new	ADJ
afbr-78	118	7	shares	share	NOUN
afbr-78	118	8	in	in	ADP
afbr-78	118	9	an	an	DET
afbr-78	118	10	initial	initial	ADJ
afbr-78	118	11	public	public	ADJ
afbr-78	118	12	offering	offering	NOUN
afbr-78	118	13	(	(	PUNCT
afbr-78	118	14	ipo	ipo	NOUN
afbr-78	118	15	)	)	PUNCT
afbr-78	118	16	;	;	PUNCT
afbr-78	118	17	as	as	ADV
afbr-78	118	18	well	well	ADV
afbr-78	118	19	as	as	ADP
afbr-78	118	20	a	a	DET
afbr-78	118	21	measure	measure	NOUN
afbr-78	118	22	of	of	ADP
afbr-78	118	23	relative	relative	ADJ
afbr-78	118	24	value	value	NOUN
afbr-78	118	25	when	when	SCONJ
afbr-78	118	26	comparing	compare	VERB
afbr-78	118	27	listed	list	VERB
afbr-78	118	28	companies	company	NOUN
afbr-78	118	29	.	.	PUNCT
afbr-78	119	1	accordingly	accordingly	ADV
afbr-78	119	2	,	,	PUNCT
afbr-78	119	3	a	a	DET
afbr-78	119	4	company	company	NOUN
afbr-78	119	5	which	which	PRON
afbr-78	119	6	has	have	VERB
afbr-78	119	7	higher	high	ADJ
afbr-78	119	8	p	p	NOUN
afbr-78	119	9	/	/	SYM
afbr-78	119	10	er	er	INTJ
afbr-78	119	11	than	than	ADP
afbr-78	119	12	a	a	DET
afbr-78	119	13	competing	compete	VERB
afbr-78	119	14	(	(	PUNCT
afbr-78	119	15	rival	rival	ADJ
afbr-78	119	16	)	)	PUNCT
afbr-78	119	17	firm	firm	NOUN
afbr-78	119	18	in	in	ADP
afbr-78	119	19	the	the	DET
afbr-78	119	20	same	same	ADJ
afbr-78	119	21	line	line	NOUN
afbr-78	119	22	of	of	ADP
afbr-78	119	23	business	business	NOUN
afbr-78	119	24	would	would	AUX
afbr-78	119	25	project	project	VERB
afbr-78	119	26	or	or	CCONJ
afbr-78	119	27	portend	portend	VERB
afbr-78	119	28	bad	bad	ADJ
afbr-78	119	29	value	value	NOUN
afbr-78	119	30	for	for	ADP
afbr-78	119	31	investors	investor	NOUN
afbr-78	119	32	.	.	PUNCT
afbr-78	120	1	well	well	INTJ
afbr-78	120	2	projected	project	VERB
afbr-78	120	3	p	p	X
afbr-78	120	4	/	/	SYM
afbr-78	120	5	er	er	INTJ
afbr-78	120	6	,	,	PUNCT
afbr-78	120	7	thus	thus	ADV
afbr-78	120	8	,	,	PUNCT
afbr-78	120	9	fosters	foster	VERB
afbr-78	120	10	average	average	ADJ
afbr-78	120	11	expectations	expectation	NOUN
afbr-78	120	12	about	about	ADP
afbr-78	120	13	future	future	ADJ
afbr-78	120	14	growth	growth	NOUN
afbr-78	120	15	prospects	prospect	NOUN
afbr-78	120	16	,	,	PUNCT
afbr-78	120	17	as	as	SCONJ
afbr-78	120	18	high	high	ADJ
afbr-78	120	19	p	p	X
afbr-78	120	20	/	/	SYM
afbr-78	120	21	er	er	INTJ
afbr-78	120	22	would	would	AUX
afbr-78	120	23	logically	logically	ADV
afbr-78	120	24	suggest	suggest	VERB
afbr-78	120	25	an	an	DET
afbr-78	120	26	aggregate	aggregate	ADJ
afbr-78	120	27	market	market	NOUN
afbr-78	120	28	expectant	expectant	NOUN
afbr-78	120	29	of	of	ADP
afbr-78	120	30	significant	significant	ADJ
afbr-78	120	31	future	future	ADJ
afbr-78	120	32	earnings	earning	NOUN
afbr-78	120	33	growth	growth	NOUN
afbr-78	120	34	.	.	PUNCT
afbr-78	121	1	given	give	VERB
afbr-78	121	2	that	that	SCONJ
afbr-78	121	3	all	all	DET
afbr-78	121	4	the	the	DET
afbr-78	121	5	focal	focal	ADJ
afbr-78	121	6	analytical	analytical	ADJ
afbr-78	121	7	factors	factor	NOUN
afbr-78	121	8	(	(	PUNCT
afbr-78	121	9	eps	eps	PROPN
afbr-78	121	10	,	,	PUNCT
afbr-78	121	11	dps	dps	NOUN
afbr-78	121	12	,	,	PUNCT
afbr-78	121	13	and	and	CCONJ
afbr-78	121	14	p	p	X
afbr-78	121	15	/	/	SYM
afbr-78	121	16	er	er	INTJ
afbr-78	121	17	)	)	PUNCT
afbr-78	121	18	positively	positively	ADV
afbr-78	121	19	and	and	CCONJ
afbr-78	121	20	significantly	significantly	ADV
afbr-78	121	21	influence	influence	VERB
afbr-78	121	22	stock	stock	NOUN
afbr-78	121	23	price	price	NOUN
afbr-78	121	24	,	,	PUNCT
afbr-78	121	25	they	they	PRON
afbr-78	121	26	have	have	AUX
afbr-78	121	27	proven	prove	VERB
afbr-78	121	28	to	to	PART
afbr-78	121	29	be	be	AUX
afbr-78	121	30	of	of	ADP
afbr-78	121	31	utmost	utmost	ADJ
afbr-78	121	32	relevance	relevance	NOUN
afbr-78	121	33	to	to	ADP
afbr-78	121	34	investors	investor	NOUN
afbr-78	121	35	,	,	PUNCT
afbr-78	121	36	particularly	particularly	ADV
afbr-78	121	37	in	in	ADP
afbr-78	121	38	their	their	PRON
afbr-78	121	39	decisional	decisional	ADJ
afbr-78	121	40	settings	setting	NOUN
afbr-78	121	41	.	.	PUNCT
afbr-78	122	1	by	by	ADP
afbr-78	122	2	the	the	DET
afbr-78	122	3	explanatory	explanatory	ADJ
afbr-78	122	4	power	power	NOUN
afbr-78	122	5	they	they	PRON
afbr-78	122	6	possess	possess	VERB
afbr-78	122	7	,	,	PUNCT
afbr-78	122	8	they	they	PRON
afbr-78	122	9	remain	remain	VERB
afbr-78	122	10	useful	useful	ADJ
afbr-78	122	11	in	in	ADP
afbr-78	122	12	making	make	VERB
afbr-78	122	13	more	more	ADJ
afbr-78	122	14	meaningful	meaningful	ADJ
afbr-78	122	15	forecast	forecast	NOUN
afbr-78	122	16	of	of	ADP
afbr-78	122	17	stock	stock	NOUN
afbr-78	122	18	prices	price	NOUN
afbr-78	122	19	,	,	PUNCT
afbr-78	122	20	and	and	CCONJ
afbr-78	122	21	to	to	ADP
afbr-78	122	22	that	that	DET
afbr-78	122	23	extent	extent	NOUN
afbr-78	122	24	,	,	PUNCT
afbr-78	122	25	stability	stability	NOUN
afbr-78	122	26	and	and	CCONJ
afbr-78	122	27	sustainability	sustainability	NOUN
afbr-78	122	28	of	of	ADP
afbr-78	122	29	the	the	DET
afbr-78	122	30	capital	capital	NOUN
afbr-78	122	31	markets	market	NOUN
afbr-78	122	32	in	in	ADP
afbr-78	122	33	context	context	NOUN
afbr-78	122	34	.	.	PUNCT
afbr-78	123	1	it	it	PRON
afbr-78	123	2	is	be	AUX
afbr-78	123	3	,	,	PUNCT
afbr-78	123	4	therefore	therefore	ADV
afbr-78	123	5	,	,	PUNCT
afbr-78	123	6	expected	expect	VERB
afbr-78	123	7	that	that	SCONJ
afbr-78	123	8	:	:	PUNCT
afbr-78	123	9			NUM
afbr-78	124	1	analysts	analyst	NOUN
afbr-78	124	2	would	would	AUX
afbr-78	124	3	appropriate	appropriate	VERB
afbr-78	124	4	more	more	ADJ
afbr-78	124	5	time	time	NOUN
afbr-78	124	6	in	in	ADP
afbr-78	124	7	evaluating	evaluate	VERB
afbr-78	124	8	eps	eps	PROPN
afbr-78	124	9	,	,	PUNCT
afbr-78	124	10	dps	dps	NOUN
afbr-78	124	11	,	,	PUNCT
afbr-78	124	12	feature	feature	NOUN
afbr-78	124	13	in	in	ADP
afbr-78	124	14	their	their	PRON
afbr-78	124	15	evaluations	evaluation	NOUN
afbr-78	124	16	/	/	SYM
afbr-78	124	17	predictions	prediction	NOUN
afbr-78	124	18	,	,	PUNCT
afbr-78	124	19			VERB
afbr-78	124	20	except	except	SCONJ
afbr-78	124	21	for	for	ADP
afbr-78	124	22	growth	growth	NOUN
afbr-78	124	23	programmes	programme	NOUN
afbr-78	124	24	intended	intend	VERB
afbr-78	124	25	to	to	PART
afbr-78	124	26	be	be	AUX
afbr-78	124	27	financed	finance	VERB
afbr-78	124	28	from	from	ADP
afbr-78	124	29	earnings	earning	NOUN
afbr-78	124	30	or	or	CCONJ
afbr-78	124	31	any	any	DET
afbr-78	124	32	other	other	ADJ
afbr-78	124	33	compelling	compelling	ADJ
afbr-78	124	34	reason	reason	NOUN
afbr-78	124	35	to	to	PART
afbr-78	124	36	pay	pay	VERB
afbr-78	124	37	stock	stock	NOUN
afbr-78	124	38	dividend	dividend	NOUN
afbr-78	124	39	,	,	PUNCT
afbr-78	124	40	managers	manager	NOUN
afbr-78	124	41	would	would	AUX
afbr-78	124	42	be	be	AUX
afbr-78	124	43	consistent	consistent	ADJ
afbr-78	124	44	in	in	ADP
afbr-78	124	45	the	the	DET
afbr-78	124	46	payment	payment	NOUN
afbr-78	124	47	of	of	ADP
afbr-78	124	48	cash	cash	NOUN
afbr-78	124	49	dividend	dividend	NOUN
afbr-78	124	50	;	;	PUNCT
afbr-78	124	51	as	as	SCONJ
afbr-78	124	52	it	it	PRON
afbr-78	124	53	makes	make	VERB
afbr-78	124	54	for	for	ADP
afbr-78	124	55	more	more	ADJ
afbr-78	124	56	marketability	marketability	NOUN
afbr-78	124	57	/	/	SYM
afbr-78	124	58	popularity	popularity	NOUN
afbr-78	124	59	and	and	CCONJ
afbr-78	124	60	conveys	convey	VERB
afbr-78	124	61	a	a	DET
afbr-78	124	62	perception	perception	NOUN
afbr-78	124	63	of	of	ADP
afbr-78	124	64	corporate	corporate	ADJ
afbr-78	124	65	financial	financial	ADJ
afbr-78	124	66	stability	stability	NOUN
afbr-78	124	67	;	;	PUNCT
afbr-78	124	68			X
afbr-78	124	69	firms	firm	NOUN
afbr-78	124	70	would	would	AUX
afbr-78	124	71	develop	develop	VERB
afbr-78	124	72	and	and	CCONJ
afbr-78	124	73	publish	publish	VERB
afbr-78	124	74	periodically	periodically	ADV
afbr-78	124	75	their	their	PRON
afbr-78	124	76	earnings	earning	NOUN
afbr-78	124	77	growth	growth	NOUN
afbr-78	124	78	rates	rate	NOUN
afbr-78	124	79	,	,	PUNCT
afbr-78	124	80	including	include	VERB
afbr-78	124	81	the	the	DET
afbr-78	124	82	ones	one	NOUN
afbr-78	124	83	for	for	ADP
afbr-78	124	84	the	the	DET
afbr-78	124	85	last	last	ADJ
afbr-78	124	86	five	five	NUM
afbr-78	124	87	years	year	NOUN
afbr-78	124	88	,	,	PUNCT
afbr-78	124	89	and	and	CCONJ
afbr-78	124	90	the	the	DET
afbr-78	124	91	current	current	ADJ
afbr-78	124	92	year	year	NOUN
afbr-78	124	93	,	,	PUNCT
afbr-78	124	94	as	as	ADV
afbr-78	124	95	well	well	ADV
afbr-78	124	96	as	as	ADP
afbr-78	124	97	expected	expect	VERB
afbr-78	124	98	growth	growth	NOUN
afbr-78	124	99	rates	rate	NOUN
afbr-78	124	100	for	for	ADP
afbr-78	124	101	the	the	DET
afbr-78	124	102	next	next	ADJ
afbr-78	124	103	five	five	NUM
afbr-78	124	104	years	year	NOUN
afbr-78	124	105	(	(	PUNCT
afbr-78	124	106	which	which	PRON
afbr-78	124	107	are	be	AUX
afbr-78	124	108	to	to	PART
afbr-78	124	109	be	be	AUX
afbr-78	124	110	compared	compare	VERB
afbr-78	124	111	with	with	ADP
afbr-78	124	112	the	the	DET
afbr-78	124	113	industry	industry	NOUN
afbr-78	124	114	average	average	ADJ
afbr-78	124	115	or	or	CCONJ
afbr-78	124	116	sector	sector	NOUN
afbr-78	124	117	index	index	NOUN
afbr-78	124	118	)	)	PUNCT
afbr-78	124	119	.	.	PUNCT
afbr-78	125	1	furthermore	furthermore	ADV
afbr-78	125	2	,	,	PUNCT
afbr-78	125	3	the	the	DET
afbr-78	125	4	p	p	X
afbr-78	125	5	/	/	SYM
afbr-78	125	6	er	er	INTJ
afbr-78	125	7	should	should	AUX
afbr-78	125	8	feature	feature	VERB
afbr-78	125	9	critically	critically	ADV
afbr-78	125	10	among	among	ADP
afbr-78	125	11	the	the	DET
afbr-78	125	12	fundamentals	fundamental	NOUN
afbr-78	125	13	that	that	PRON
afbr-78	125	14	significantly	significantly	ADV
afbr-78	125	15	influence	influence	VERB
afbr-78	125	16	stock	stock	NOUN
afbr-78	125	17	prices	price	NOUN
afbr-78	125	18	,	,	PUNCT
afbr-78	125	19	in	in	ADP
afbr-78	125	20	their	their	PRON
afbr-78	125	21	investment	investment	NOUN
afbr-78	125	22	evaluations	evaluation	NOUN
afbr-78	125	23	/	/	SYM
afbr-78	125	24	projections	projection	NOUN
afbr-78	125	25	,	,	PUNCT
afbr-78	125	26	since	since	SCONJ
afbr-78	125	27	the	the	DET
afbr-78	125	28	average	average	ADJ
afbr-78	125	29	investor	investor	NOUN
afbr-78	125	30	seeks	seek	VERB
afbr-78	125	31	to	to	PART
afbr-78	125	32	earn	earn	VERB
afbr-78	125	33	good	good	ADJ
afbr-78	125	34	returns	return	NOUN
afbr-78	125	35	.	.	PUNCT
afbr-78	126	1	the	the	DET
afbr-78	126	2	securities	securities	PROPN
afbr-78	126	3	and	and	CCONJ
afbr-78	126	4	exchange	exchange	PROPN
afbr-78	126	5	commission	commission	PROPN
afbr-78	126	6	(	(	PUNCT
afbr-78	126	7	sec	sec	PROPN
afbr-78	126	8	)	)	PUNCT
afbr-78	126	9	and	and	CCONJ
afbr-78	126	10	nse	nse	NOUN
afbr-78	126	11	,	,	PUNCT
afbr-78	126	12	in	in	ADP
afbr-78	126	13	particular	particular	ADJ
afbr-78	126	14	,	,	PUNCT
afbr-78	126	15	should	should	AUX
afbr-78	126	16	adopt	adopt	VERB
afbr-78	126	17	a	a	DET
afbr-78	126	18	benchmark	benchmark	NOUN
afbr-78	126	19	p	p	X
afbr-78	126	20	/	/	SYM
afbr-78	126	21	er	er	INTJ
afbr-78	126	22	on	on	ADP
afbr-78	126	23	sectorspecific	sectorspecific	ADJ
afbr-78	126	24	basis	basis	NOUN
afbr-78	126	25	,	,	PUNCT
afbr-78	126	26	to	to	PART
afbr-78	126	27	facilitate	facilitate	VERB
afbr-78	126	28	inter	inter	ADJ
afbr-78	126	29	-	-	ADJ
afbr-78	126	30	firm	firm	ADJ
afbr-78	126	31	(	(	PUNCT
afbr-78	126	32	cross	cross	ADJ
afbr-78	126	33	-	-	ADJ
afbr-78	126	34	sectional	sectional	ADJ
afbr-78	126	35	)	)	PUNCT
afbr-78	126	36	analysis	analysis	NOUN
afbr-78	126	37	/	/	SYM
afbr-78	126	38	comparison	comparison	NOUN
afbr-78	126	39	.	.	PUNCT
afbr-78	127	1	the	the	DET
afbr-78	127	2	status	status	NOUN
afbr-78	127	3	quo	quo	NOUN
afbr-78	127	4	where	where	SCONJ
afbr-78	127	5	only	only	ADV
afbr-78	127	6	the	the	DET
afbr-78	127	7	p	p	X
afbr-78	127	8	/	/	SYM
afbr-78	127	9	er	er	INTJ
afbr-78	127	10	for	for	ADP
afbr-78	127	11	the	the	DET
afbr-78	127	12	entire	entire	ADJ
afbr-78	127	13	market	market	NOUN
afbr-78	127	14	is	be	AUX
afbr-78	127	15	availed	avail	VERB
afbr-78	127	16	definitely	definitely	ADV
afbr-78	127	17	elicits	elicit	VERB
afbr-78	127	18	expeditious	expeditious	ADJ
afbr-78	127	19	rethink	rethink	NOUN
afbr-78	127	20	in	in	ADP
afbr-78	127	21	the	the	DET
afbr-78	127	22	interest	interest	NOUN
afbr-78	127	23	of	of	ADP
afbr-78	127	24	systemic	systemic	ADJ
afbr-78	127	25	innovativeness	innovativeness	NOUN
afbr-78	127	26	and	and	CCONJ
afbr-78	127	27	competitiveness	competitiveness	NOUN
afbr-78	127	28	.	.	PUNCT
afbr-78	128	1	references	reference	NOUN
afbr-78	128	2	abiodun	abiodun	PROPN
afbr-78	128	3	,	,	PUNCT
afbr-78	128	4	b.	b.	PROPN
afbr-78	128	5	y.	y.	PROPN
afbr-78	128	6	(	(	PUNCT
afbr-78	128	7	2012	2012	NUM
afbr-78	128	8	)	)	PUNCT
afbr-78	128	9	.	.	PUNCT
afbr-78	129	1	significance	significance	NOUN
afbr-78	129	2	of	of	ADP
afbr-78	129	3	accounting	account	VERB
afbr-78	129	4	information	information	NOUN
afbr-78	129	5	on	on	ADP
afbr-78	129	6	corporate	corporate	ADJ
afbr-78	129	7	values	value	NOUN
afbr-78	129	8	of	of	ADP
afbr-78	129	9	firms	firm	NOUN
afbr-78	129	10	in	in	ADP
afbr-78	129	11	nigeria	nigeria	PROPN
afbr-78	129	12	.	.	PUNCT
afbr-78	130	1	research	research	NOUN
afbr-78	130	2	journal	journal	PROPN
afbr-78	130	3	in	in	ADP
afbr-78	130	4	organizational	organizational	ADJ
afbr-78	130	5	psychology	psychology	NOUN
afbr-78	130	6	&	&	CCONJ
afbr-78	130	7	educational	educational	ADJ
afbr-78	130	8	studies	study	NOUN
afbr-78	130	9	,	,	PUNCT
afbr-78	130	10	1(2	1(2	NUM
afbr-78	130	11	)	)	PUNCT
afbr-78	130	12	,	,	PUNCT
afbr-78	130	13	105	105	NUM
afbr-78	130	14	-	-	SYM
afbr-78	130	15	113	113	NUM
afbr-78	130	16	.	.	PUNCT
afbr-78	131	1	agundu	agundu	NOUN
afbr-78	131	2	,	,	PUNCT
afbr-78	132	1	p.	p.	PROPN
afbr-78	132	2	u.	u.	PROPN
afbr-78	132	3	c.	c.	PROPN
afbr-78	132	4	(	(	PUNCT
afbr-78	132	5	2012	2012	NUM
afbr-78	132	6	)	)	PUNCT
afbr-78	132	7	.	.	PUNCT
afbr-78	133	1	vintage	vintage	ADJ
afbr-78	133	2	–	–	PUNCT
afbr-78	133	3	strategic	strategic	ADJ
afbr-78	133	4	financial	financial	ADJ
afbr-78	133	5	management	management	NOUN
afbr-78	133	6	and	and	CCONJ
afbr-78	133	7	macroeconomic	macroeconomic	ADJ
afbr-78	133	8	advancement	advancement	NOUN
afbr-78	133	9	.	.	PUNCT
afbr-78	134	1	port	port	PROPN
afbr-78	134	2	harcourt	harcourt	PROPN
afbr-78	134	3	:	:	PUNCT
afbr-78	134	4	mpp	mpp	PROPN
afbr-78	134	5	.	.	PUNCT
afbr-78	134	6	agundu	agundu	PROPN
afbr-78	134	7	,	,	PUNCT
afbr-78	134	8	p.	p.	PROPN
afbr-78	134	9	u.	u.	PROPN
afbr-78	134	10	c.	c.	PROPN
afbr-78	134	11	&	&	CCONJ
afbr-78	134	12	wula	wula	PROPN
afbr-78	134	13	,	,	PUNCT
afbr-78	134	14	j.	j.	PROPN
afbr-78	134	15	t.	t.	PROPN
afbr-78	134	16	(	(	PUNCT
afbr-78	134	17	2017).stock	2017).stock	NUM
afbr-78	134	18	walk	walk	VERB
afbr-78	134	19	with	with	ADP
afbr-78	134	20	consumable	consumable	ADJ
afbr-78	134	21	deliverables	deliverable	NOUN
afbr-78	134	22	:	:	PUNCT
afbr-78	134	23	association	association	NOUN
afbr-78	134	24	of	of	ADP
afbr-78	134	25	price	price	NOUN
afbr-78	134	26	and	and	CCONJ
afbr-78	134	27	dividend	dividend	NOUN
afbr-78	134	28	in	in	ADP
afbr-78	134	29	the	the	DET
afbr-78	134	30	nigerian	nigerian	ADJ
afbr-78	134	31	stock	stock	NOUN
afbr-78	134	32	market	market	NOUN
afbr-78	134	33	.	.	PUNCT
afbr-78	135	1	african	african	ADJ
afbr-78	135	2	research	research	PROPN
afbr-78	135	3	review	review	PROPN
afbr-78	135	4	,	,	PUNCT
afbr-78	135	5	11(3	11(3	NUM
afbr-78	135	6	)	)	PUNCT
afbr-78	135	7	,	,	PUNCT
afbr-78	135	8	173	173	NUM
afbr-78	135	9	-	-	SYM
afbr-78	135	10	186	186	NUM
afbr-78	135	11	.	.	PUNCT
afbr-78	136	1	almumani	almumani	PROPN
afbr-78	136	2	,	,	PUNCT
afbr-78	136	3	m.a	m.a	PROPN
afbr-78	136	4	.	.	PROPN
afbr-78	136	5	(	(	PUNCT
afbr-78	136	6	2014	2014	NUM
afbr-78	136	7	)	)	PUNCT
afbr-78	136	8	.	.	PUNCT
afbr-78	137	1	determinants	determinant	NOUN
afbr-78	137	2	of	of	ADP
afbr-78	137	3	equity	equity	NOUN
afbr-78	137	4	share	share	NOUN
afbr-78	137	5	prices	price	NOUN
afbr-78	137	6	of	of	ADP
afbr-78	137	7	the	the	DET
afbr-78	137	8	listed	list	VERB
afbr-78	137	9	banks	bank	NOUN
afbr-78	137	10	in	in	ADP
afbr-78	137	11	amman	amman	PROPN
afbr-78	137	12	stock	stock	PROPN
afbr-78	137	13	exchange	exchange	PROPN
afbr-78	137	14	:	:	PUNCT
afbr-78	137	15	quantitative	quantitative	ADJ
afbr-78	137	16	approach	approach	NOUN
afbr-78	137	17	.	.	PUNCT
afbr-78	138	1	international	international	ADJ
afbr-78	138	2	journal	journal	PROPN
afbr-78	138	3	of	of	ADP
afbr-78	138	4	business	business	NOUN
afbr-78	138	5	and	and	CCONJ
afbr-78	138	6	social	social	ADJ
afbr-78	138	7	science	science	NOUN
afbr-78	138	8	,	,	PUNCT
afbr-78	138	9	5(1	5(1	NUM
afbr-78	138	10	)	)	PUNCT
afbr-78	138	11	,	,	PUNCT
afbr-78	138	12	91104	91104	NUM
afbr-78	138	13	.	.	PUNCT
afbr-78	139	1	belesis	belesis	NOUN
afbr-78	139	2	,	,	PUNCT
afbr-78	139	3	n.	n.	NOUN
afbr-78	139	4	,	,	PUNCT
afbr-78	139	5	&	&	CCONJ
afbr-78	139	6	sorros	sorros	PROPN
afbr-78	139	7	,	,	PUNCT
afbr-78	139	8	j.	j.	PROPN
afbr-78	139	9	(	(	PUNCT
afbr-78	139	10	2010	2010	NUM
afbr-78	139	11	)	)	PUNCT
afbr-78	139	12	.	.	PUNCT
afbr-78	140	1	value	value	NOUN
afbr-78	140	2	relevance	relevance	NOUN
afbr-78	140	3	of	of	ADP
afbr-78	140	4	earnings	earning	NOUN
afbr-78	140	5	and	and	CCONJ
afbr-78	140	6	bookvalue	bookvalue	NOUN
afbr-78	140	7	for	for	ADP
afbr-78	140	8	greek	greek	ADJ
afbr-78	140	9	listed	list	VERB
afbr-78	140	10	firms	firm	NOUN
afbr-78	140	11	.	.	PUNCT
afbr-78	141	1	available	available	ADJ
afbr-78	141	2	@	@	ADP
afbr-78	141	3	http://papers.ssrn.com/sol3/papers.cfm?abstract_id	http://papers.ssrn.com/sol3/papers.cfm?abstract_id	PROPN
afbr-78	141	4	=	=	SYM
afbr-78	141	5	2106021	2106021	NUM
afbr-78	141	6	dehuan	dehuan	NOUN
afbr-78	141	7	,	,	PUNCT
afbr-78	141	8	j.	j.	PROPN
afbr-78	141	9	,	,	PUNCT
afbr-78	141	10	&	&	CCONJ
afbr-78	141	11	jin	jin	PROPN
afbr-78	141	12	,	,	PUNCT
afbr-78	141	13	z.	z.	PROPN
afbr-78	141	14	(	(	PUNCT
afbr-78	141	15	2008	2008	NUM
afbr-78	141	16	)	)	PUNCT
afbr-78	141	17	.	.	PUNCT
afbr-78	142	1	firm	firm	ADJ
afbr-78	142	2	performance	performance	NOUN
afbr-78	142	3	and	and	CCONJ
afbr-78	142	4	stock	stock	NOUN
afbr-78	142	5	returns	return	NOUN
afbr-78	142	6	:	:	PUNCT
afbr-78	142	7	an	an	DET
afbr-78	142	8	empirical	empirical	ADJ
afbr-78	142	9	study	study	NOUN
afbr-78	142	10	of	of	ADP
afbr-78	142	11	the	the	DET
afbr-78	142	12	top	top	ADJ
afbr-78	142	13	performing	perform	VERB
afbr-78	142	14	stocks	stock	NOUN
afbr-78	142	15	listed	list	VERB
afbr-78	142	16	on	on	ADP
afbr-78	142	17	shanghai	shanghai	PROPN
afbr-78	142	18	stock	stock	PROPN
afbr-78	142	19	exchange	exchange	PROPN
afbr-78	142	20	.	.	PUNCT
afbr-78	143	1	academy	academy	NOUN
afbr-78	143	2	of	of	ADP
afbr-78	143	3	accounting	accounting	PROPN
afbr-78	143	4	and	and	CCONJ
afbr-78	143	5	financial	financial	ADJ
afbr-78	143	6	studies	study	NOUN
afbr-78	143	7	journal	journal	NOUN
afbr-78	143	8	,	,	PUNCT
afbr-78	143	9	12(1	12(1	NUM
afbr-78	143	10	)	)	PUNCT
afbr-78	143	11	,	,	PUNCT
afbr-78	143	12	17	17	NUM
afbr-78	143	13	-	-	SYM
afbr-78	143	14	23	23	NUM
afbr-78	143	15	.	.	PUNCT
afbr-78	144	1	gharaibeh	gharaibeh	NOUN
afbr-78	144	2	,	,	PUNCT
afbr-78	144	3	a.m.o	a.m.o	NOUN
afbr-78	144	4	.	.	PUNCT
afbr-78	145	1	(	(	PUNCT
afbr-78	145	2	2015	2015	NUM
afbr-78	145	3	)	)	PUNCT
afbr-78	145	4	.	.	PUNCT
afbr-78	146	1	the	the	DET
afbr-78	146	2	determinants	determinant	NOUN
afbr-78	146	3	of	of	ADP
afbr-78	146	4	common	common	ADJ
afbr-78	146	5	share	share	NOUN
afbr-78	146	6	prices	price	NOUN
afbr-78	146	7	:	:	PUNCT
afbr-78	146	8	new	new	ADJ
afbr-78	146	9	empirical	empirical	ADJ
afbr-78	146	10	evidence	evidence	NOUN
afbr-78	146	11	from	from	ADP
afbr-78	146	12	kuwait	kuwait	PROPN
afbr-78	146	13	.	.	PUNCT
afbr-78	147	1	epra	epra	PROPN
afbr-78	147	2	international	international	PROPN
afbr-78	147	3	journal	journal	PROPN
afbr-78	147	4	of	of	ADP
afbr-78	147	5	economic	economic	ADJ
afbr-78	147	6	and	and	CCONJ
afbr-78	147	7	business	business	NOUN
afbr-78	147	8	review	review	NOUN
afbr-78	147	9	,	,	PUNCT
afbr-78	147	10	3(11	3(11	NUM
afbr-78	147	11	)	)	PUNCT
afbr-78	147	12	,	,	PUNCT
afbr-78	147	13	28	28	NUM
afbr-78	147	14	-	-	SYM
afbr-78	147	15	40	40	NUM
afbr-78	147	16	.	.	PUNCT
afbr-78	148	1	gottwald	gottwald	PROPN
afbr-78	148	2	,	,	PUNCT
afbr-78	148	3	r.	r.	PROPN
afbr-78	148	4	(	(	PUNCT
afbr-78	148	5	2012	2012	NUM
afbr-78	148	6	)	)	PUNCT
afbr-78	148	7	.	.	PUNCT
afbr-78	149	1	the	the	DET
afbr-78	149	2	use	use	NOUN
afbr-78	149	3	of	of	ADP
afbr-78	149	4	the	the	DET
afbr-78	149	5	p	p	PROPN
afbr-78	149	6	/	/	SYM
afbr-78	149	7	e	e	NOUN
afbr-78	149	8	ratio	ratio	NOUN
afbr-78	149	9	to	to	ADP
afbr-78	149	10	stock	stock	NOUN
afbr-78	149	11	valuation	valuation	NOUN
afbr-78	149	12	.	.	PUNCT
afbr-78	150	1	grant	grant	PROPN
afbr-78	150	2	journal	journal	PROPN
afbr-78	150	3	(	(	PUNCT
afbr-78	150	4	online	online	ADJ
afbr-78	150	5	)	)	PUNCT
afbr-78	150	6	,	,	PUNCT
afbr-78	150	7	21	21	NUM
afbr-78	150	8	-	-	SYM
afbr-78	150	9	24	24	NUM
afbr-78	150	10	.	.	PUNCT
afbr-78	151	1	inyiama	inyiama	NOUN
afbr-78	151	2	,	,	PUNCT
afbr-78	151	3	o.i	o.i	PROPN
afbr-78	151	4	.	.	PUNCT
afbr-78	151	5	(	(	PUNCT
afbr-78	151	6	2015	2015	NUM
afbr-78	151	7	)	)	PUNCT
afbr-78	151	8	.	.	PUNCT
afbr-78	152	1	effect	effect	NOUN
afbr-78	152	2	of	of	ADP
afbr-78	152	3	banks	bank	NOUN
afbr-78	152	4	’	’	PART
afbr-78	152	5	financial	financial	ADJ
afbr-78	152	6	performance	performance	NOUN
afbr-78	152	7	on	on	ADP
afbr-78	152	8	share	share	NOUN
afbr-78	152	9	prices	price	NOUN
afbr-78	152	10	:	:	PUNCT
afbr-78	152	11	evidence	evidence	NOUN
afbr-78	152	12	from	from	ADP
afbr-78	152	13	nigerian	nigerian	ADJ
afbr-78	152	14	banking	banking	NOUN
afbr-78	152	15	industry	industry	NOUN
afbr-78	152	16	(	(	PUNCT
afbr-78	152	17	2004	2004	NUM
afbr-78	152	18	-	-	SYM
afbr-78	152	19	2013	2013	NUM
afbr-78	152	20	)	)	PUNCT
afbr-78	152	21	.	.	PUNCT
afbr-78	153	1	european	european	PROPN
afbr-78	153	2	journal	journal	PROPN
afbr-78	153	3	of	of	ADP
afbr-78	153	4	research	research	NOUN
afbr-78	153	5	and	and	CCONJ
afbr-78	153	6	reflection	reflection	NOUN
afbr-78	153	7	in	in	ADP
afbr-78	153	8	management	management	NOUN
afbr-78	153	9	sciences	science	NOUN
afbr-78	153	10	,	,	PUNCT
afbr-78	153	11	3(3	3(3	NUM
afbr-78	153	12	)	)	PUNCT
afbr-78	153	13	,	,	PUNCT
afbr-78	153	14	69	69	NUM
afbr-78	153	15	-	-	SYM
afbr-78	153	16	79	79	NUM
afbr-78	153	17	.	.	PUNCT
afbr-78	154	1	khan	khan	PROPN
afbr-78	154	2	,	,	PUNCT
afbr-78	154	3	s.	s.	PROPN
afbr-78	154	4	h.	h.	PROPN
afbr-78	154	5	(	(	PUNCT
afbr-78	154	6	2009	2009	NUM
afbr-78	154	7	)	)	PUNCT
afbr-78	154	8	.	.	PUNCT
afbr-78	155	1	determinants	determinant	NOUN
afbr-78	155	2	of	of	ADP
afbr-78	155	3	share	share	NOUN
afbr-78	155	4	price	price	NOUN
afbr-78	155	5	movements	movement	NOUN
afbr-78	155	6	in	in	ADP
afbr-78	155	7	bangladesh	bangladesh	NOUN
afbr-78	155	8	:	:	PUNCT
afbr-78	155	9	dividends	dividend	NOUN
afbr-78	155	10	and	and	CCONJ
afbr-78	155	11	retained	retain	VERB
afbr-78	155	12	earnings	earning	NOUN
afbr-78	155	13	(	(	PUNCT
afbr-78	155	14	unpublished	unpublished	ADJ
afbr-78	155	15	msc	msc	PROPN
afbr-78	155	16	thesis	thesis	PROPN
afbr-78	155	17	)	)	PUNCT
afbr-78	155	18	,	,	PUNCT
afbr-78	155	19	school	school	NOUN
afbr-78	155	20	of	of	ADP
afbr-78	155	21	management	management	NOUN
afbr-78	155	22	,	,	PUNCT
afbr-78	155	23	blekinge	blekinge	PROPN
afbr-78	155	24	institute	institute	PROPN
afbr-78	155	25	of	of	ADP
afbr-78	155	26	technology	technology	PROPN
afbr-78	155	27	.	.	PUNCT
afbr-78	156	1	http://papers.ssrn.com/sol3/papers.cfm?abstract_id	http://papers.ssrn.com/sol3/papers.cfm?abstract_id	NUM
afbr-78	156	2	www.cribfb.com/journal/index.php/afbr	www.cribfb.com/journal/index.php/afbr	ADJ
afbr-78	156	3	australian	australian	ADJ
afbr-78	156	4	finance	finance	PROPN
afbr-78	156	5	&	&	CCONJ
afbr-78	156	6	banking	banking	PROPN
afbr-78	156	7	review	review	PROPN
afbr-78	156	8	vol	vol	NOUN
afbr-78	156	9	.	.	PROPN
afbr-78	157	1	2	2	NUM
afbr-78	157	2	,	,	PUNCT
afbr-78	157	3	no	no	INTJ
afbr-78	157	4	.	.	NOUN
afbr-78	157	5	2	2	NUM
afbr-78	157	6	;	;	PUNCT
afbr-78	157	7	2018	2018	NUM
afbr-78	157	8	6	6	NUM
afbr-78	157	9	nigeria	nigeria	PROPN
afbr-78	157	10	agrofood	agrofood	PROPN
afbr-78	157	11	(	(	PUNCT
afbr-78	157	12	2016	2016	NUM
afbr-78	157	13	)	)	PUNCT
afbr-78	157	14	.	.	PUNCT
afbr-78	158	1	food	food	NOUN
afbr-78	158	2	+	+	CCONJ
afbr-78	158	3	bev	bev	PROPN
afbr-78	158	4	tec	tec	PROPN
afbr-78	158	5	nigeria	nigeria	PROPN
afbr-78	158	6	.	.	PUNCT
afbr-78	159	1	3	3	NUM
afbr-78	159	2	rd	rd	PROPN
afbr-78	159	3	international	international	ADJ
afbr-78	159	4	trade	trade	NOUN
afbr-78	159	5	show	show	NOUN
afbr-78	159	6	on	on	ADP
afbr-78	159	7	agriculture	agriculture	NOUN
afbr-78	159	8	,	,	PUNCT
afbr-78	159	9	food	food	NOUN
afbr-78	159	10	,	,	PUNCT
afbr-78	159	11	beverages	beverage	NOUN
afbr-78	159	12	&	&	CCONJ
afbr-78	159	13	packaging	packaging	NOUN
afbr-78	159	14	technology	technology	NOUN
afbr-78	159	15	and	and	CCONJ
afbr-78	159	16	food	food	NOUN
afbr-78	159	17	,	,	PUNCT
afbr-78	159	18	beverages	beverage	NOUN
afbr-78	159	19	and	and	CCONJ
afbr-78	159	20	hospitality	hospitality	NOUN
afbr-78	159	21	.	.	PUNCT
afbr-78	160	1	retrieved	retrieve	VERB
afbr-78	160	2	from	from	ADP
afbr-78	160	3	www.agrofood-nigeria.com/food-bev+tec-nigeria.html	www.agrofood-nigeria.com/food-bev+tec-nigeria.html	PROPN
afbr-78	160	4	.	.	PUNCT
afbr-78	161	1	nigerian	nigerian	ADJ
afbr-78	161	2	stock	stock	PROPN
afbr-78	161	3	exchange	exchange	PROPN
afbr-78	161	4	(	(	PUNCT
afbr-78	161	5	2011/2012	2011/2012	NUM
afbr-78	161	6	)	)	PUNCT
afbr-78	161	7	.	.	PUNCT
afbr-78	162	1	nse	nse	NOUN
afbr-78	162	2	factbook	factbook	PROPN
afbr-78	162	3	.	.	PUNCT
afbr-78	163	1	abuja	abuja	PROPN
afbr-78	163	2	–	–	PUNCT
afbr-78	163	3	nigeria	nigeria	PROPN
afbr-78	163	4	.	.	PUNCT
afbr-78	164	1	nigerian	nigerian	ADJ
afbr-78	164	2	stock	stock	PROPN
afbr-78	164	3	exchange	exchange	PROPN
afbr-78	164	4	(	(	PUNCT
afbr-78	164	5	2014	2014	NUM
afbr-78	164	6	)	)	PUNCT
afbr-78	164	7	.	.	PUNCT
afbr-78	165	1	nse	nse	NOUN
afbr-78	165	2	daily	daily	PROPN
afbr-78	165	3	official	official	ADJ
afbr-78	165	4	list	list	NOUN
afbr-78	165	5	.	.	PUNCT
afbr-78	166	1	abuja	abuja	PROPN
afbr-78	166	2	–	–	PUNCT
afbr-78	166	3	nigeria	nigeria	PROPN
afbr-78	166	4	.	.	PUNCT
afbr-78	167	1	ohlson	ohlson	PROPN
afbr-78	167	2	,	,	PUNCT
afbr-78	167	3	j.	j.	PROPN
afbr-78	167	4	a	a	PRON
afbr-78	167	5	(	(	PUNCT
afbr-78	167	6	1995	1995	NUM
afbr-78	167	7	)	)	PUNCT
afbr-78	167	8	.	.	PUNCT
afbr-78	168	1	earnings	earning	NOUN
afbr-78	168	2	,	,	PUNCT
afbr-78	168	3	book	book	NOUN
afbr-78	168	4	values	value	NOUN
afbr-78	168	5	,	,	PUNCT
afbr-78	168	6	and	and	CCONJ
afbr-78	168	7	dividends	dividend	NOUN
afbr-78	168	8	in	in	ADP
afbr-78	168	9	equity	equity	NOUN
afbr-78	168	10	valuation	valuation	NOUN
afbr-78	168	11	.	.	PUNCT
afbr-78	169	1	contemporary	contemporary	ADJ
afbr-78	169	2	accounting	accounting	NOUN
afbr-78	169	3	research	research	NOUN
afbr-78	169	4	,	,	PUNCT
afbr-78	169	5	11	11	NUM
afbr-78	169	6	,	,	PUNCT
afbr-78	169	7	661	661	NUM
afbr-78	169	8	-	-	SYM
afbr-78	169	9	87	87	NUM
afbr-78	169	10	.	.	PUNCT
afbr-78	170	1	oyerinde	oyerinde	PROPN
afbr-78	170	2	,	,	PUNCT
afbr-78	170	3	d.	d.	PROPN
afbr-78	170	4	t.	t.	PROPN
afbr-78	170	5	(	(	PUNCT
afbr-78	170	6	2011	2011	NUM
afbr-78	170	7	)	)	PUNCT
afbr-78	170	8	.	.	PUNCT
afbr-78	171	1	value	value	NOUN
afbr-78	171	2	relevance	relevance	NOUN
afbr-78	171	3	of	of	ADP
afbr-78	171	4	accounting	account	VERB
afbr-78	171	5	information	information	NOUN
afbr-78	171	6	in	in	ADP
afbr-78	171	7	the	the	DET
afbr-78	171	8	nigerian	nigerian	ADJ
afbr-78	171	9	stock	stock	PROPN
afbr-78	171	10	market(unpublished	market(unpublished	PROPN
afbr-78	171	11	ph.d	ph.d	PROPN
afbr-78	171	12	thesis	thesis	NOUN
afbr-78	171	13	)	)	PUNCT
afbr-78	171	14	,	,	PUNCT
afbr-78	171	15	school	school	NOUN
afbr-78	171	16	of	of	ADP
afbr-78	171	17	postgraduate	postgraduate	NOUN
afbr-78	171	18	studies	study	NOUN
afbr-78	171	19	,	,	PUNCT
afbr-78	171	20	covenant	covenant	ADJ
afbr-78	171	21	university	university	PROPN
afbr-78	171	22	,	,	PUNCT
afbr-78	171	23	ota	ota	PROPN
afbr-78	171	24	,	,	PUNCT
afbr-78	171	25	nigeria	nigeria	PROPN
afbr-78	171	26	.	.	PUNCT
afbr-78	172	1	özlen	özlen	PROPN
afbr-78	172	2	,	,	PUNCT
afbr-78	172	3	s.	s.	PROPN
afbr-78	172	4	&	&	CCONJ
afbr-78	172	5	ergun	ergun	PROPN
afbr-78	172	6	,	,	PUNCT
afbr-78	172	7	u.	u.	NOUN
afbr-78	172	8	(	(	PUNCT
afbr-78	172	9	2012	2012	NUM
afbr-78	172	10	)	)	PUNCT
afbr-78	172	11	.	.	PUNCT
afbr-78	173	1	internal	internal	ADJ
afbr-78	173	2	determinants	determinant	NOUN
afbr-78	173	3	of	of	ADP
afbr-78	173	4	the	the	DET
afbr-78	173	5	stock	stock	NOUN
afbr-78	173	6	price	price	NOUN
afbr-78	173	7	movements	movement	NOUN
afbr-78	173	8	on	on	ADP
afbr-78	173	9	sector	sector	NOUN
afbr-78	173	10	basis	basis	NOUN
afbr-78	173	11	.	.	PUNCT
afbr-78	174	1	international	international	ADJ
afbr-78	174	2	research	research	PROPN
afbr-78	174	3	journal	journal	NOUN
afbr-78	174	4	of	of	ADP
afbr-78	174	5	finance	finance	NOUN
afbr-78	174	6	and	and	CCONJ
afbr-78	174	7	economics	economic	NOUN
afbr-78	174	8	,	,	PUNCT
afbr-78	174	9	92	92	NUM
afbr-78	174	10	,	,	PUNCT
afbr-78	174	11	111	111	NUM
afbr-78	174	12	-	-	SYM
afbr-78	174	13	116	116	NUM
afbr-78	174	14	.	.	PUNCT
afbr-78	175	1	srinivasan	srinivasan	NOUN
afbr-78	175	2	,	,	PUNCT
afbr-78	175	3	p.	p.	NOUN
afbr-78	175	4	(	(	PUNCT
afbr-78	175	5	2012	2012	NUM
afbr-78	175	6	)	)	PUNCT
afbr-78	175	7	.	.	PUNCT
afbr-78	176	1	determinants	determinant	NOUN
afbr-78	176	2	of	of	ADP
afbr-78	176	3	equity	equity	NOUN
afbr-78	176	4	share	share	NOUN
afbr-78	176	5	prices	price	NOUN
afbr-78	176	6	in	in	ADP
afbr-78	176	7	india	india	PROPN
afbr-78	176	8	:	:	PUNCT
afbr-78	176	9	a	a	DET
afbr-78	176	10	panel	panel	NOUN
afbr-78	176	11	data	datum	NOUN
afbr-78	176	12	approach	approach	NOUN
afbr-78	176	13	.	.	PUNCT
afbr-78	177	1	the	the	DET
afbr-78	177	2	romanian	romanian	ADJ
afbr-78	177	3	economic	economic	ADJ
afbr-78	177	4	journal	journal	NOUN
afbr-78	177	5	,	,	PUNCT
afbr-78	177	6	15(46	15(46	NUM
afbr-78	177	7	)	)	PUNCT
afbr-78	177	8	,	,	PUNCT
afbr-78	177	9	205	205	NUM
afbr-78	177	10	-	-	SYM
afbr-78	177	11	228	228	NUM
afbr-78	177	12	.	.	PUNCT
afbr-78	178	1	stephen	stephen	PROPN
afbr-78	178	2	,	,	PUNCT
afbr-78	178	3	e.a	e.a	PROPN
afbr-78	178	4	.	.	PROPN
afbr-78	178	5	&	&	CCONJ
afbr-78	178	6	okoro	okoro	PROPN
afbr-78	178	7	,	,	PUNCT
afbr-78	178	8	e.g.	e.g.	ADV
afbr-78	178	9	(	(	PUNCT
afbr-78	178	10	2014	2014	NUM
afbr-78	178	11	)	)	PUNCT
afbr-78	178	12	.	.	PUNCT
afbr-78	179	1	determinants	determinant	NOUN
afbr-78	179	2	of	of	ADP
afbr-78	179	3	stock	stock	NOUN
afbr-78	179	4	price	price	NOUN
afbr-78	179	5	movement	movement	NOUN
afbr-78	179	6	in	in	ADP
afbr-78	179	7	nigeria	nigeria	PROPN
afbr-78	179	8	:	:	PUNCT
afbr-78	179	9	evidence	evidence	NOUN
afbr-78	179	10	from	from	ADP
afbr-78	179	11	the	the	DET
afbr-78	179	12	nigerian	nigerian	ADJ
afbr-78	179	13	stock	stock	NOUN
afbr-78	179	14	exchange	exchange	PROPN
afbr-78	179	15	.	.	PUNCT
afbr-78	180	1	journal	journal	PROPN
afbr-78	180	2	of	of	ADP
afbr-78	180	3	economics	economic	NOUN
afbr-78	180	4	and	and	CCONJ
afbr-78	180	5	sustainable	sustainable	ADJ
afbr-78	180	6	development	development	NOUN
afbr-78	180	7	,	,	PUNCT
afbr-78	180	8	5(3	5(3	NUM
afbr-78	180	9	)	)	PUNCT
afbr-78	180	10	,	,	PUNCT
afbr-78	180	11	1	1	NUM
afbr-78	180	12	-	-	SYM
afbr-78	180	13	7	7	NUM
afbr-78	180	14	.	.	PUNCT
afbr-78	181	1	umar	umar	PROPN
afbr-78	181	2	,	,	PUNCT
afbr-78	181	3	m.	m.	PROPN
afbr-78	181	4	s.	s.	PROPN
afbr-78	181	5	&	&	CCONJ
afbr-78	181	6	musa	musa	PROPN
afbr-78	181	7	,	,	PUNCT
afbr-78	181	8	t.b	t.b	PROPN
afbr-78	181	9	.	.	PROPN
afbr-78	181	10	(	(	PUNCT
afbr-78	181	11	2013	2013	NUM
afbr-78	181	12	)	)	PUNCT
afbr-78	181	13	.	.	PUNCT
afbr-78	182	1	stock	stock	NOUN
afbr-78	182	2	prices	price	NOUN
afbr-78	182	3	and	and	CCONJ
afbr-78	182	4	firm	firm	ADJ
afbr-78	182	5	earning	earn	VERB
afbr-78	182	6	per	per	ADP
afbr-78	182	7	share	share	NOUN
afbr-78	182	8	in	in	ADP
afbr-78	182	9	nigeria	nigeria	PROPN
afbr-78	182	10	.	.	PUNCT
afbr-78	183	1	journal	journal	PROPN
afbr-78	183	2	of	of	ADP
afbr-78	183	3	research	research	NOUN
afbr-78	183	4	in	in	ADP
afbr-78	183	5	national	national	PROPN
afbr-78	183	6	development,(2	development,(2	NOUN
afbr-78	183	7	)	)	PUNCT
afbr-78	183	8	,	,	PUNCT
afbr-78	183	9	187	187	NUM
afbr-78	183	10	-	-	SYM
afbr-78	183	11	192	192	NUM
afbr-78	183	12	.	.	PUNCT
afbr-78	184	1	vijitha	vijitha	NOUN
afbr-78	184	2	,	,	PUNCT
afbr-78	184	3	p.	p.	NOUN
afbr-78	184	4	&	&	CCONJ
afbr-78	184	5	nimalathasan	nimalathasan	PROPN
afbr-78	184	6	,	,	PUNCT
afbr-78	184	7	b.	b.	PROPN
afbr-78	184	8	(	(	PUNCT
afbr-78	184	9	2014	2014	NUM
afbr-78	184	10	)	)	PUNCT
afbr-78	184	11	.	.	PUNCT
afbr-78	185	1	value	value	NOUN
afbr-78	185	2	relevance	relevance	NOUN
afbr-78	185	3	of	of	ADP
afbr-78	185	4	accounting	account	VERB
afbr-78	185	5	information	information	NOUN
afbr-78	185	6	on	on	ADP
afbr-78	185	7	share	share	NOUN
afbr-78	185	8	price	price	NOUN
afbr-78	185	9	:	:	PUNCT
afbr-78	185	10	a	a	DET
afbr-78	185	11	study	study	NOUN
afbr-78	185	12	of	of	ADP
afbr-78	185	13	listed	list	VERB
afbr-78	185	14	manufacturing	manufacturing	NOUN
afbr-78	185	15	companies	company	NOUN
afbr-78	185	16	in	in	ADP
afbr-78	185	17	sri	sri	PROPN
afbr-78	185	18	-	-	PUNCT
afbr-78	185	19	lanka	lanka	PROPN
afbr-78	185	20	.	.	PUNCT
afbr-78	186	1	merit	merit	PROPN
afbr-78	186	2	research	research	PROPN
afbr-78	186	3	journal	journal	PROPN
afbr-78	186	4	of	of	ADP
afbr-78	186	5	business	business	NOUN
afbr-78	186	6	and	and	CCONJ
afbr-78	186	7	management	management	NOUN
afbr-78	186	8	,	,	PUNCT
afbr-78	186	9	2(1	2(1	NUM
afbr-78	186	10	)	)	PUNCT
afbr-78	186	11	,	,	PUNCT
afbr-78	186	12	001	001	NUM
afbr-78	186	13	-	-	PUNCT
afbr-78	186	14	006	006	NUM
afbr-78	186	15	.	.	PUNCT
afbr-78	187	1	copyrights	copyright	VERB
afbr-78	187	2	copyright	copyright	NOUN
afbr-78	187	3	for	for	ADP
afbr-78	187	4	this	this	DET
afbr-78	187	5	article	article	NOUN
afbr-78	187	6	is	be	AUX
afbr-78	187	7	retained	retain	VERB
afbr-78	187	8	by	by	ADP
afbr-78	187	9	the	the	DET
afbr-78	187	10	author(s	author(s	PROPN
afbr-78	187	11	)	)	PUNCT
afbr-78	187	12	,	,	PUNCT
afbr-78	187	13	with	with	ADP
afbr-78	187	14	first	first	ADJ
afbr-78	187	15	publication	publication	NOUN
afbr-78	187	16	rights	right	NOUN
afbr-78	187	17	granted	grant	VERB
afbr-78	187	18	to	to	ADP
afbr-78	187	19	the	the	DET
afbr-78	187	20	journal	journal	NOUN
afbr-78	187	21	.	.	PUNCT
afbr-78	188	1	this	this	PRON
afbr-78	188	2	is	be	AUX
afbr-78	188	3	an	an	DET
afbr-78	188	4	open	open	ADJ
afbr-78	188	5	-	-	PUNCT
afbr-78	188	6	access	access	NOUN
afbr-78	188	7	article	article	NOUN
afbr-78	188	8	distributed	distribute	VERB
afbr-78	188	9	under	under	ADP
afbr-78	188	10	the	the	DET
afbr-78	188	11	terms	term	NOUN
afbr-78	188	12	and	and	CCONJ
afbr-78	188	13	conditions	condition	NOUN
afbr-78	188	14	of	of	ADP
afbr-78	188	15	the	the	DET
afbr-78	188	16	creative	creative	ADJ
afbr-78	188	17	commons	common	NOUN
afbr-78	188	18	attribution	attribution	NOUN
afbr-78	188	19	license	license	NOUN
afbr-78	188	20	(	(	PUNCT
afbr-78	188	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
afbr-78	188	22	)	)	PUNCT