id	sid	tid	token	lemma	pos
cjfa-48231	1	1	date	date	NOUN
cjfa-48231	1	2	of	of	ADP
cjfa-48231	1	3	submission	submission	NOUN
cjfa-48231	1	4	:	:	PUNCT
cjfa-48231	1	5	march	march	PROPN
cjfa-48231	1	6	2	2	NUM
cjfa-48231	1	7	,	,	PUNCT
cjfa-48231	1	8	2023	2023	NUM
cjfa-48231	1	9	;	;	PUNCT
cjfa-48231	1	10	date	date	NOUN
cjfa-48231	1	11	of	of	ADP
cjfa-48231	1	12	acceptance	acceptance	NOUN
cjfa-48231	1	13	:	:	PUNCT
cjfa-48231	1	14	august	august	PROPN
cjfa-48231	1	15	23	23	NUM
cjfa-48231	1	16	,	,	PUNCT
cjfa-48231	1	17	2023	2023	NUM
cjfa-48231	1	18	.	.	PUNCT
cjfa-48231	2	1	*	*	PUNCT
cjfa-48231	2	2	contact	contact	NOUN
cjfa-48231	2	3	information	information	NOUN
cjfa-48231	2	4	(	(	PUNCT
cjfa-48231	2	5	corresponding	correspond	VERB
cjfa-48231	2	6	author	author	NOUN
cjfa-48231	2	7	):	):	PUNCT
cjfa-48231	2	8	salman.rt@unilorin.edu.ng	salman.rt@unilorin.edu.ng	NOUN
cjfa-48231	2	9	,	,	PUNCT
cjfa-48231	2	10	department	department	NOUN
cjfa-48231	2	11	of	of	ADP
cjfa-48231	2	12	accounting	accounting	PROPN
cjfa-48231	2	13	,	,	PUNCT
cjfa-48231	2	14	university	university	NOUN
cjfa-48231	2	15	of	of	ADP
cjfa-48231	2	16	ilorin	ilorin	NOUN
cjfa-48231	2	17	,	,	PUNCT
cjfa-48231	2	18	ilorin	ilorin	PROPN
cjfa-48231	2	19	,	,	PUNCT
cjfa-48231	2	20	nigeria	nigeria	PROPN
cjfa-48231	2	21	,	,	PUNCT
cjfa-48231	2	22	phone	phone	NOUN
cjfa-48231	2	23	:	:	PUNCT
cjfa-48231	2	24	+2348102017220	+2348102017220	ADJ
cjfa-48231	2	25	;	;	PUNCT
cjfa-48231	2	26	orcid	orcid	PROPN
cjfa-48231	3	1	i	i	NOUN
cjfa-48231	3	2	d	d	NOUN
cjfa-48231	3	3	:	:	PUNCT
cjfa-48231	3	4	https://orcid.org/0000-0001-7786-4577	https://orcid.org/0000-0001-7786-4577	PROPN
cjfa-48231	3	5	.	.	PUNCT
cjfa-48231	4	1	*	*	PUNCT
cjfa-48231	4	2	*	*	PUNCT
cjfa-48231	4	3	contact	contact	NOUN
cjfa-48231	4	4	information	information	NOUN
cjfa-48231	4	5	:	:	PUNCT
cjfa-48231	4	6	jesussaves@unilorin.edu.ng	jesussaves@unilorin.edu.ng	NOUN
cjfa-48231	4	7	,	,	PUNCT
cjfa-48231	4	8	department	department	NOUN
cjfa-48231	4	9	of	of	ADP
cjfa-48231	4	10	accounting	accounting	PROPN
cjfa-48231	4	11	,	,	PUNCT
cjfa-48231	4	12	university	university	NOUN
cjfa-48231	4	13	of	of	ADP
cjfa-48231	4	14	ilorin	ilorin	NOUN
cjfa-48231	4	15	,	,	PUNCT
cjfa-48231	4	16	ilorin	ilorin	PROPN
cjfa-48231	4	17	,	,	PUNCT
cjfa-48231	4	18	nigeria	nigeria	PROPN
cjfa-48231	4	19	,	,	PUNCT
cjfa-48231	4	20	phone	phone	NOUN
cjfa-48231	4	21	:	:	PUNCT
cjfa-48231	4	22	+2348039156876	+2348039156876	NOUN
cjfa-48231	4	23	;	;	PUNCT
cjfa-48231	4	24	orcid	orcid	PROPN
cjfa-48231	5	1	i	i	NOUN
cjfa-48231	5	2	d	d	NOUN
cjfa-48231	5	3	:	:	PUNCT
cjfa-48231	5	4	https://orcid	https://orcid	PROPN
cjfa-48231	5	5	.	.	PUNCT
cjfa-48231	5	6	org/0000	org/0000	NOUN
cjfa-48231	5	7	-	-	PUNCT
cjfa-48231	5	8	0002	0002	NUM
cjfa-48231	5	9	-	-	PUNCT
cjfa-48231	5	10	1765	1765	NUM
cjfa-48231	5	11	-	-	PUNCT
cjfa-48231	5	12	5674	5674	NUM
cjfa-48231	5	13	.	.	PUNCT
cjfa-48231	6	1	copernican	copernican	PROPN
cjfa-48231	6	2	journal	journal	PROPN
cjfa-48231	6	3	of	of	ADP
cjfa-48231	6	4	finance	finance	PROPN
cjfa-48231	6	5	&	&	CCONJ
cjfa-48231	6	6	accounting	accounting	PROPN
cjfa-48231	6	7	e	e	PROPN
cjfa-48231	6	8	-	-	PROPN
cjfa-48231	6	9	issn	issn	PROPN
cjfa-48231	6	10	2300	2300	NUM
cjfa-48231	6	11	-	-	SYM
cjfa-48231	6	12	3065	3065	NUM
cjfa-48231	6	13	p	p	PROPN
cjfa-48231	6	14	-	-	PUNCT
cjfa-48231	6	15	issn	issn	PROPN
cjfa-48231	6	16	2300	2300	NUM
cjfa-48231	6	17	-	-	SYM
cjfa-48231	6	18	12402023	12402023	NUM
cjfa-48231	6	19	,	,	PUNCT
cjfa-48231	6	20	volume	volume	NOUN
cjfa-48231	6	21	12	12	NUM
cjfa-48231	6	22	,	,	PUNCT
cjfa-48231	6	23	issue	issue	NOUN
cjfa-48231	6	24	2	2	NUM
cjfa-48231	6	25	salman	salman	PROPN
cjfa-48231	6	26	,	,	PUNCT
cjfa-48231	6	27	r.t	r.t	PROPN
cjfa-48231	6	28	.	.	PROPN
cjfa-48231	6	29	,	,	PUNCT
cjfa-48231	6	30	&	&	CCONJ
cjfa-48231	6	31	abogun	abogun	PROPN
cjfa-48231	6	32	,	,	PUNCT
cjfa-48231	6	33	s.	s.	PROPN
cjfa-48231	6	34	(	(	PUNCT
cjfa-48231	6	35	2023	2023	NUM
cjfa-48231	6	36	)	)	PUNCT
cjfa-48231	6	37	.	.	PUNCT
cjfa-48231	7	1	intellectual	intellectual	ADJ
cjfa-48231	7	2	capital	capital	NOUN
cjfa-48231	7	3	and	and	CCONJ
cjfa-48231	7	4	market	market	NOUN
cjfa-48231	7	5	performance	performance	NOUN
cjfa-48231	7	6	of	of	ADP
cjfa-48231	7	7	nigerian	nigerian	ADJ
cjfa-48231	7	8	companies	company	NOUN
cjfa-48231	7	9	.	.	PUNCT
cjfa-48231	8	1	copernican	copernican	PROPN
cjfa-48231	8	2	journal	journal	PROPN
cjfa-48231	8	3	of	of	ADP
cjfa-48231	8	4	finance	finance	PROPN
cjfa-48231	8	5	&	&	CCONJ
cjfa-48231	8	6	accounting	accounting	PROPN
cjfa-48231	8	7	,	,	PUNCT
cjfa-48231	8	8	12(2	12(2	NUM
cjfa-48231	8	9	)	)	PUNCT
cjfa-48231	8	10	,	,	PUNCT
cjfa-48231	8	11	59–78	59–78	NUM
cjfa-48231	8	12	.	.	PUNCT
cjfa-48231	9	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-48231	9	2	cjfa.2023.011	cjfa.2023.011	PROPN
cjfa-48231	9	3	ramat	ramat	PROPN
cjfa-48231	9	4	titilayo	titilayo	PROPN
cjfa-48231	9	5	salman	salman	PROPN
cjfa-48231	9	6	*	*	PROPN
cjfa-48231	9	7	university	university	PROPN
cjfa-48231	9	8	of	of	ADP
cjfa-48231	9	9	ilorin	ilorin	PROPN
cjfa-48231	9	10	segun	segun	PROPN
cjfa-48231	10	1	abogun	abogun	PROPN
cjfa-48231	10	2	*	*	PROPN
cjfa-48231	10	3	*	*	PROPN
cjfa-48231	10	4	university	university	PROPN
cjfa-48231	10	5	of	of	ADP
cjfa-48231	10	6	ilorin	ilorin	PROPN
cjfa-48231	10	7	intellectual	intellectual	ADJ
cjfa-48231	10	8	capital	capital	NOUN
cjfa-48231	10	9	and	and	CCONJ
cjfa-48231	10	10	market	market	NOUN
cjfa-48231	10	11	performance	performance	NOUN
cjfa-48231	10	12	of	of	ADP
cjfa-48231	10	13	nigerian	nigerian	ADJ
cjfa-48231	10	14	companies	company	NOUN
cjfa-48231	10	15	keywords	keyword	VERB
cjfa-48231	10	16	:	:	PUNCT
cjfa-48231	10	17	intellectual	intellectual	ADJ
cjfa-48231	10	18	capital	capital	NOUN
cjfa-48231	10	19	(	(	PUNCT
cjfa-48231	10	20	ic	ic	PROPN
cjfa-48231	10	21	)	)	PUNCT
cjfa-48231	10	22	,	,	PUNCT
cjfa-48231	10	23	vaic	vaic	ADV
cjfa-48231	10	24	,	,	PUNCT
cjfa-48231	10	25	market	market	NOUN
cjfa-48231	10	26	value	value	NOUN
cjfa-48231	10	27	(	(	PUNCT
cjfa-48231	10	28	mv	mv	NOUN
cjfa-48231	10	29	)	)	PUNCT
cjfa-48231	10	30	.	.	PUNCT
cjfa-48231	11	1	j	j	PROPN
cjfa-48231	11	2	e	e	PROPN
cjfa-48231	11	3	l	l	PROPN
cjfa-48231	11	4	classification	classification	NOUN
cjfa-48231	11	5	:	:	PUNCT
cjfa-48231	11	6	034	034	NUM
cjfa-48231	11	7	,	,	PUNCT
cjfa-48231	11	8	l1	l1	PROPN
cjfa-48231	11	9	.	.	PUNCT
cjfa-48231	12	1	abstract	abstract	PROPN
cjfa-48231	12	2	:	:	PUNCT
cjfa-48231	12	3	this	this	DET
cjfa-48231	12	4	study	study	NOUN
cjfa-48231	12	5	is	be	AUX
cjfa-48231	12	6	carried	carry	VERB
cjfa-48231	12	7	out	out	ADP
cjfa-48231	12	8	on	on	ADP
cjfa-48231	12	9	intellectual	intellectual	ADJ
cjfa-48231	12	10	capital	capital	NOUN
cjfa-48231	12	11	efficiency	efficiency	NOUN
cjfa-48231	12	12	and	and	CCONJ
cjfa-48231	12	13	the	the	DET
cjfa-48231	12	14	market	market	NOUN
cjfa-48231	12	15	value	value	NOUN
cjfa-48231	12	16	of	of	ADP
cjfa-48231	12	17	nigerian	nigerian	ADJ
cjfa-48231	12	18	quoted	quote	VERB
cjfa-48231	12	19	companies	company	NOUN
cjfa-48231	12	20	.	.	PUNCT
cjfa-48231	13	1	the	the	DET
cjfa-48231	13	2	specific	specific	ADJ
cjfa-48231	13	3	objectives	objective	NOUN
cjfa-48231	13	4	were	be	AUX
cjfa-48231	13	5	to	to	PART
cjfa-48231	13	6	:	:	PUNCT
cjfa-48231	13	7	determine	determine	VERB
cjfa-48231	13	8	the	the	DET
cjfa-48231	13	9	influence	influence	NOUN
cjfa-48231	13	10	of	of	ADP
cjfa-48231	13	11	human	human	ADJ
cjfa-48231	13	12	capital	capital	NOUN
cjfa-48231	13	13	efficiency	efficiency	NOUN
cjfa-48231	13	14	on	on	ADP
cjfa-48231	13	15	market	market	NOUN
cjfa-48231	13	16	value	value	NOUN
cjfa-48231	13	17	of	of	ADP
cjfa-48231	13	18	the	the	DET
cjfa-48231	13	19	listed	list	VERB
cjfa-48231	13	20	nigerian	nigerian	ADJ
cjfa-48231	13	21	companies	company	NOUN
cjfa-48231	13	22	;	;	PUNCT
cjfa-48231	13	23	examine	examine	VERB
cjfa-48231	13	24	the	the	DET
cjfa-48231	13	25	influence	influence	NOUN
cjfa-48231	13	26	of	of	ADP
cjfa-48231	13	27	structural	structural	ADJ
cjfa-48231	13	28	capital	capital	NOUN
cjfa-48231	13	29	efficiency	efficiency	NOUN
cjfa-48231	13	30	on	on	ADP
cjfa-48231	13	31	market	market	NOUN
cjfa-48231	13	32	value	value	NOUN
cjfa-48231	13	33	of	of	ADP
cjfa-48231	13	34	the	the	DET
cjfa-48231	13	35	listed	list	VERB
cjfa-48231	13	36	nigerian	nigerian	ADJ
cjfa-48231	13	37	companies	company	NOUN
cjfa-48231	13	38	;	;	PUNCT
cjfa-48231	13	39	and	and	CCONJ
cjfa-48231	13	40	evaluate	evaluate	VERB
cjfa-48231	13	41	the	the	DET
cjfa-48231	13	42	influence	influence	NOUN
cjfa-48231	13	43	of	of	ADP
cjfa-48231	13	44	capital	capital	NOUN
cjfa-48231	13	45	employed	employ	VERB
cjfa-48231	13	46	efficiency	efficiency	NOUN
cjfa-48231	13	47	on	on	ADP
cjfa-48231	13	48	market	market	NOUN
cjfa-48231	13	49	of	of	ADP
cjfa-48231	13	50	the	the	DET
cjfa-48231	13	51	listed	list	VERB
cjfa-48231	13	52	nigerian	nigerian	ADJ
cjfa-48231	13	53	companies	company	NOUN
cjfa-48231	13	54	firms	firm	NOUN
cjfa-48231	13	55	in	in	ADP
cjfa-48231	13	56	nigeria	nigeria	PROPN
cjfa-48231	13	57	.	.	PUNCT
cjfa-48231	14	1	the	the	DET
cjfa-48231	14	2	data	datum	NOUN
cjfa-48231	14	3	were	be	AUX
cjfa-48231	14	4	sourced	source	VERB
cjfa-48231	14	5	from	from	ADP
cjfa-48231	14	6	2018	2018	NUM
cjfa-48231	14	7	to	to	ADP
cjfa-48231	14	8	2022	2022	NUM
cjfa-48231	14	9	annual	annual	ADJ
cjfa-48231	14	10	audited	audit	VERB
cjfa-48231	14	11	accounts	account	NOUN
cjfa-48231	14	12	of	of	ADP
cjfa-48231	14	13	the	the	DET
cjfa-48231	14	14	117	117	NUM
cjfa-48231	14	15	companies	company	NOUN
cjfa-48231	14	16	quoted	quote	VERB
cjfa-48231	14	17	on	on	ADP
cjfa-48231	14	18	the	the	DET
cjfa-48231	14	19	nigerian	nigerian	ADJ
cjfa-48231	14	20	exchange	exchange	NOUN
cjfa-48231	14	21	group	group	NOUN
cjfa-48231	14	22	.	.	PUNCT
cjfa-48231	15	1	the	the	DET
cjfa-48231	15	2	regression	regression	NOUN
cjfa-48231	15	3	technique	technique	NOUN
cjfa-48231	15	4	was	be	AUX
cjfa-48231	15	5	employed	employ	VERB
cjfa-48231	15	6	to	to	PART
cjfa-48231	15	7	analyse	analyse	VERB
cjfa-48231	15	8	the	the	DET
cjfa-48231	15	9	data	datum	NOUN
cjfa-48231	15	10	.	.	PUNCT
cjfa-48231	16	1	the	the	DET
cjfa-48231	16	2	findings	finding	NOUN
cjfa-48231	16	3	showed	show	VERB
cjfa-48231	16	4	that	that	SCONJ
cjfa-48231	16	5	capital	capital	NOUN
cjfa-48231	16	6	employed	employ	VERB
cjfa-48231	16	7	efficiency	efficiency	NOUN
cjfa-48231	16	8	positively	positively	ADV
cjfa-48231	16	9	influenced	influence	VERB
cjfa-48231	16	10	market	market	NOUN
cjfa-48231	16	11	value	value	NOUN
cjfa-48231	16	12	throughout	throughout	ADP
cjfa-48231	16	13	the	the	DET
cjfa-48231	16	14	five	five	NUM
cjfa-48231	16	15	years	year	NOUN
cjfa-48231	16	16	but	but	CCONJ
cjfa-48231	16	17	the	the	DET
cjfa-48231	16	18	human	human	ADJ
cjfa-48231	16	19	capital	capital	NOUN
cjfa-48231	16	20	efficiency	efficiency	NOUN
cjfa-48231	16	21	and	and	CCONJ
cjfa-48231	16	22	structural	structural	ADJ
cjfa-48231	16	23	capital	capital	NOUN
cjfa-48231	16	24	efficiency	efficiency	NOUN
cjfa-48231	16	25	have	have	VERB
cjfa-48231	16	26	mixed	mixed	ADJ
cjfa-48231	16	27	results	result	NOUN
cjfa-48231	16	28	.	.	PUNCT
cjfa-48231	17	1	human	human	ADJ
cjfa-48231	17	2	capital	capital	NOUN
cjfa-48231	17	3	efficiency	efficiency	NOUN
cjfa-48231	17	4	and	and	CCONJ
cjfa-48231	17	5	structural	structural	ADJ
cjfa-48231	17	6	capital	capital	NOUN
cjfa-48231	17	7	efficiency	efficiency	NOUN
cjfa-48231	17	8	were	be	AUX
cjfa-48231	17	9	both	both	PRON
cjfa-48231	17	10	http://dx.doi.org/10.12775/cjfa.2023.011	http://dx.doi.org/10.12775/cjfa.2023.011	NUM
cjfa-48231	17	11	http://dx.doi.org/10.12775/cjfa.2023.011	http://dx.doi.org/10.12775/cjfa.2023.011	NUM
cjfa-48231	17	12	ramat	ramat	PROPN
cjfa-48231	17	13	titilayo	titilayo	PROPN
cjfa-48231	17	14	salman	salman	PROPN
cjfa-48231	17	15	,	,	PUNCT
cjfa-48231	17	16	segun	segun	VERB
cjfa-48231	17	17	abogun6060	abogun6060	NOUN
cjfa-48231	17	18	positively	positively	ADV
cjfa-48231	17	19	and	and	CCONJ
cjfa-48231	17	20	negatively	negatively	ADV
cjfa-48231	17	21	influenced	influence	VERB
cjfa-48231	17	22	market	market	NOUN
cjfa-48231	17	23	value	value	NOUN
cjfa-48231	17	24	of	of	ADP
cjfa-48231	17	25	the	the	DET
cjfa-48231	17	26	sampled	sample	VERB
cjfa-48231	17	27	nigerian	nigerian	ADJ
cjfa-48231	17	28	companies	company	NOUN
cjfa-48231	17	29	for	for	ADP
cjfa-48231	17	30	the	the	DET
cjfa-48231	17	31	periods	period	NOUN
cjfa-48231	17	32	of	of	ADP
cjfa-48231	17	33	observation	observation	NOUN
cjfa-48231	17	34	.	.	PUNCT
cjfa-48231	18	1	the	the	DET
cjfa-48231	18	2	study	study	NOUN
cjfa-48231	18	3	thus	thus	ADV
cjfa-48231	18	4	concluded	conclude	VERB
cjfa-48231	18	5	that	that	SCONJ
cjfa-48231	18	6	intellectual	intellectual	ADJ
cjfa-48231	18	7	capital	capital	NOUN
cjfa-48231	18	8	influenced	influence	VERB
cjfa-48231	18	9	the	the	DET
cjfa-48231	18	10	market	market	NOUN
cjfa-48231	18	11	value	value	NOUN
cjfa-48231	18	12	of	of	ADP
cjfa-48231	18	13	the	the	DET
cjfa-48231	18	14	sampled	sample	VERB
cjfa-48231	18	15	nigerian	nigerian	ADJ
cjfa-48231	18	16	companies	company	NOUN
cjfa-48231	18	17	and	and	CCONJ
cjfa-48231	18	18	provided	provide	VERB
cjfa-48231	18	19	the	the	DET
cjfa-48231	18	20	recommendation	recommendation	NOUN
cjfa-48231	18	21	that	that	SCONJ
cjfa-48231	18	22	the	the	DET
cjfa-48231	18	23	sampled	sample	VERB
cjfa-48231	18	24	companies	company	NOUN
cjfa-48231	18	25	should	should	AUX
cjfa-48231	18	26	improve	improve	VERB
cjfa-48231	18	27	their	their	PRON
cjfa-48231	18	28	investments	investment	NOUN
cjfa-48231	18	29	on	on	ADP
cjfa-48231	18	30	intellectual	intellectual	ADJ
cjfa-48231	18	31	capital	capital	NOUN
cjfa-48231	18	32	resources	resource	NOUN
cjfa-48231	18	33	(	(	PUNCT
cjfa-48231	18	34	such	such	ADJ
cjfa-48231	18	35	as	as	ADP
cjfa-48231	18	36	staffs	staff	NOUN
cjfa-48231	18	37	’	'	PUNCT
cjfa-48231	18	38	training	training	NOUN
cjfa-48231	18	39	,	,	PUNCT
cjfa-48231	18	40	staff	staff	NOUN
cjfa-48231	18	41	welfare	welfare	NOUN
cjfa-48231	18	42	)	)	PUNCT
cjfa-48231	18	43	and	and	CCONJ
cjfa-48231	18	44	physical	physical	ADJ
cjfa-48231	18	45	assets	asset	NOUN
cjfa-48231	18	46	.	.	PUNCT
cjfa-48231	18	47	 	 	SPACE
cjfa-48231	19	1	introduction	introduction	NOUN
cjfa-48231	19	2	 	 	SPACE
cjfa-48231	19	3	introduction	introduction	NOUN
cjfa-48231	19	4	every	every	DET
cjfa-48231	19	5	company	company	NOUN
cjfa-48231	19	6	is	be	AUX
cjfa-48231	19	7	going	go	VERB
cjfa-48231	19	8	globally	globally	ADV
cjfa-48231	19	9	to	to	PART
cjfa-48231	19	10	meet	meet	VERB
cjfa-48231	19	11	the	the	DET
cjfa-48231	19	12	challenge	challenge	NOUN
cjfa-48231	19	13	of	of	ADP
cjfa-48231	19	14	technology	technology	NOUN
cjfa-48231	19	15	advancement	advancement	NOUN
cjfa-48231	19	16	and	and	CCONJ
cjfa-48231	19	17	create	create	VERB
cjfa-48231	19	18	value	value	NOUN
cjfa-48231	19	19	at	at	ADP
cjfa-48231	19	20	the	the	DET
cjfa-48231	19	21	same	same	ADJ
cjfa-48231	19	22	time	time	NOUN
cjfa-48231	19	23	.	.	PUNCT
cjfa-48231	20	1	for	for	ADP
cjfa-48231	20	2	any	any	DET
cjfa-48231	20	3	company	company	NOUN
cjfa-48231	20	4	not	not	PART
cjfa-48231	20	5	to	to	PART
cjfa-48231	20	6	be	be	AUX
cjfa-48231	20	7	left	leave	VERB
cjfa-48231	20	8	out	out	ADP
cjfa-48231	20	9	or	or	CCONJ
cjfa-48231	20	10	behind	behind	ADV
cjfa-48231	20	11	,	,	PUNCT
cjfa-48231	20	12	it	it	PRON
cjfa-48231	20	13	has	have	VERB
cjfa-48231	20	14	to	to	PART
cjfa-48231	20	15	move	move	VERB
cjfa-48231	20	16	according	accord	VERB
cjfa-48231	20	17	to	to	ADP
cjfa-48231	20	18	the	the	DET
cjfa-48231	20	19	trend	trend	NOUN
cjfa-48231	20	20	and	and	CCONJ
cjfa-48231	20	21	remain	remain	VERB
cjfa-48231	20	22	sustainable	sustainable	ADJ
cjfa-48231	20	23	.	.	PUNCT
cjfa-48231	21	1	to	to	PART
cjfa-48231	21	2	remain	remain	VERB
cjfa-48231	21	3	sustainable	sustainable	ADJ
cjfa-48231	21	4	in	in	ADP
cjfa-48231	21	5	the	the	DET
cjfa-48231	21	6	global	global	ADJ
cjfa-48231	21	7	market	market	NOUN
cjfa-48231	21	8	,	,	PUNCT
cjfa-48231	21	9	company	company	NOUN
cjfa-48231	21	10	must	must	AUX
cjfa-48231	21	11	demonstrate	demonstrate	VERB
cjfa-48231	21	12	its	its	PRON
cjfa-48231	21	13	competitiveness	competitiveness	NOUN
cjfa-48231	21	14	and	and	CCONJ
cjfa-48231	21	15	showcase	showcase	NOUN
cjfa-48231	21	16	it	it	PRON
cjfa-48231	21	17	value	value	VERB
cjfa-48231	21	18	relevance	relevance	NOUN
cjfa-48231	21	19	to	to	ADP
cjfa-48231	21	20	the	the	DET
cjfa-48231	21	21	users	user	NOUN
cjfa-48231	21	22	of	of	ADP
cjfa-48231	21	23	accounting	account	VERB
cjfa-48231	21	24	information	information	NOUN
cjfa-48231	21	25	generally	generally	ADV
cjfa-48231	21	26	.	.	PUNCT
cjfa-48231	22	1	germane	germane	NOUN
cjfa-48231	22	2	to	to	ADP
cjfa-48231	22	3	this	this	DET
cjfa-48231	22	4	assertion	assertion	NOUN
cjfa-48231	22	5	is	be	AUX
cjfa-48231	22	6	the	the	DET
cjfa-48231	22	7	current	current	ADJ
cjfa-48231	22	8	shift	shift	NOUN
cjfa-48231	22	9	from	from	ADP
cjfa-48231	22	10	tangible	tangible	ADJ
cjfa-48231	22	11	asset	asset	NOUN
cjfa-48231	22	12	to	to	ADP
cjfa-48231	22	13	intangible	intangible	ADJ
cjfa-48231	22	14	/	/	SYM
cjfa-48231	22	15	intellectual	intellectual	ADJ
cjfa-48231	22	16	capital	capital	NOUN
cjfa-48231	22	17	value	value	NOUN
cjfa-48231	22	18	drivers	driver	NOUN
cjfa-48231	22	19	.	.	PUNCT
cjfa-48231	23	1	as	as	ADP
cjfa-48231	23	2	a	a	DET
cjfa-48231	23	3	result	result	NOUN
cjfa-48231	23	4	of	of	ADP
cjfa-48231	23	5	this	this	DET
cjfa-48231	23	6	shift	shift	NOUN
cjfa-48231	23	7	,	,	PUNCT
cjfa-48231	23	8	there	there	PRON
cjfa-48231	23	9	is	be	VERB
cjfa-48231	23	10	a	a	DET
cjfa-48231	23	11	need	need	NOUN
cjfa-48231	23	12	for	for	ADP
cjfa-48231	23	13	valuation	valuation	NOUN
cjfa-48231	23	14	of	of	ADP
cjfa-48231	23	15	intellectual	intellectual	ADJ
cjfa-48231	23	16	capital	capital	NOUN
cjfa-48231	23	17	drivers	driver	NOUN
cjfa-48231	23	18	.	.	PUNCT
cjfa-48231	24	1	the	the	DET
cjfa-48231	24	2	most	most	ADV
cjfa-48231	24	3	challenging	challenging	ADJ
cjfa-48231	24	4	part	part	NOUN
cjfa-48231	24	5	perhaps	perhaps	ADV
cjfa-48231	24	6	is	be	AUX
cjfa-48231	24	7	what	what	PRON
cjfa-48231	24	8	way	way	NOUN
cjfa-48231	24	9	can	can	AUX
cjfa-48231	24	10	these	these	DET
cjfa-48231	24	11	intellectual	intellectual	ADJ
cjfa-48231	24	12	capital	capital	NOUN
cjfa-48231	24	13	drivers	driver	NOUN
cjfa-48231	24	14	’	’	PART
cjfa-48231	24	15	efficiencies	efficiency	NOUN
cjfa-48231	24	16	be	be	AUX
cjfa-48231	24	17	measured	measure	VERB
cjfa-48231	24	18	(	(	PUNCT
cjfa-48231	24	19	salman	salman	NOUN
cjfa-48231	24	20	,	,	PUNCT
cjfa-48231	24	21	2022	2022	NUM
cjfa-48231	24	22	)	)	PUNCT
cjfa-48231	24	23	.	.	PUNCT
cjfa-48231	25	1	intellectual	intellectual	ADJ
cjfa-48231	25	2	capital	capital	NOUN
cjfa-48231	25	3	has	have	AUX
cjfa-48231	25	4	been	be	AUX
cjfa-48231	25	5	at	at	ADP
cjfa-48231	25	6	the	the	DET
cjfa-48231	25	7	helm	helm	NOUN
cjfa-48231	25	8	of	of	ADP
cjfa-48231	25	9	companies	company	NOUN
cjfa-48231	25	10	’	'	PUNCT
cjfa-48231	25	11	value	value	NOUN
cjfa-48231	25	12	efficiencies	efficiency	NOUN
cjfa-48231	25	13	creation	creation	NOUN
cjfa-48231	25	14	(	(	PUNCT
cjfa-48231	25	15	oner	oner	NOUN
cjfa-48231	25	16	,	,	PUNCT
cjfa-48231	25	17	aybers	ayber	NOUN
cjfa-48231	25	18	,	,	PUNCT
cjfa-48231	25	19	cinko	cinko	NOUN
cjfa-48231	25	20	&	&	CCONJ
cjfa-48231	25	21	avei	avei	NOUN
cjfa-48231	25	22	,	,	PUNCT
cjfa-48231	25	23	2021	2021	NUM
cjfa-48231	25	24	;	;	PUNCT
cjfa-48231	25	25	salman	salman	PROPN
cjfa-48231	25	26	,	,	PUNCT
cjfa-48231	25	27	ibrahim	ibrahim	PROPN
cjfa-48231	25	28	&	&	CCONJ
cjfa-48231	25	29	abdulkadir	abdulkadir	PROPN
cjfa-48231	25	30	,	,	PUNCT
cjfa-48231	25	31	2015	2015	NUM
cjfa-48231	25	32	)	)	PUNCT
cjfa-48231	25	33	.	.	PUNCT
cjfa-48231	26	1	the	the	DET
cjfa-48231	26	2	human	human	ADJ
cjfa-48231	26	3	capital	capital	NOUN
cjfa-48231	26	4	components	component	NOUN
cjfa-48231	26	5	of	of	ADP
cjfa-48231	26	6	intellectual	intellectual	ADJ
cjfa-48231	26	7	capital	capital	NOUN
cjfa-48231	26	8	deals	deal	NOUN
cjfa-48231	26	9	with	with	ADP
cjfa-48231	26	10	the	the	DET
cjfa-48231	26	11	value	value	NOUN
cjfa-48231	26	12	creation	creation	NOUN
cjfa-48231	26	13	of	of	ADP
cjfa-48231	26	14	employees	employee	NOUN
cjfa-48231	26	15	of	of	ADP
cjfa-48231	26	16	the	the	DET
cjfa-48231	26	17	company	company	NOUN
cjfa-48231	26	18	,	,	PUNCT
cjfa-48231	26	19	while	while	SCONJ
cjfa-48231	26	20	structural	structural	ADJ
cjfa-48231	26	21	capital	capital	NOUN
cjfa-48231	26	22	provides	provide	VERB
cjfa-48231	26	23	the	the	DET
cjfa-48231	26	24	overall	overall	ADJ
cjfa-48231	26	25	structure	structure	NOUN
cjfa-48231	26	26	,	,	PUNCT
cjfa-48231	26	27	processes	process	NOUN
cjfa-48231	26	28	,	,	PUNCT
cjfa-48231	26	29	routine	routine	ADJ
cjfa-48231	26	30	,	,	PUNCT
cjfa-48231	26	31	data	datum	NOUN
cjfa-48231	26	32	based	base	VERB
cjfa-48231	26	33	that	that	PRON
cjfa-48231	26	34	is	be	AUX
cjfa-48231	26	35	unique	unique	ADJ
cjfa-48231	26	36	to	to	ADP
cjfa-48231	26	37	individual	individual	ADJ
cjfa-48231	26	38	company	company	NOUN
cjfa-48231	26	39	,	,	PUNCT
cjfa-48231	26	40	and	and	CCONJ
cjfa-48231	26	41	relational	relational	ADJ
cjfa-48231	26	42	capital	capital	NOUN
cjfa-48231	26	43	covers	cover	VERB
cjfa-48231	26	44	the	the	DET
cjfa-48231	26	45	networking	networking	NOUN
cjfa-48231	26	46	of	of	ADP
cjfa-48231	26	47	the	the	DET
cjfa-48231	26	48	company	company	NOUN
cjfa-48231	26	49	be	be	AUX
cjfa-48231	26	50	it	it	PRON
cjfa-48231	26	51	customers	customer	NOUN
cjfa-48231	26	52	,	,	PUNCT
cjfa-48231	26	53	suppliers	supplier	NOUN
cjfa-48231	26	54	,	,	PUNCT
cjfa-48231	26	55	market	market	NOUN
cjfa-48231	26	56	coverage	coverage	NOUN
cjfa-48231	26	57	etc	etc	X
cjfa-48231	26	58	.	.	X
cjfa-48231	27	1	consequently	consequently	ADV
cjfa-48231	27	2	,	,	PUNCT
cjfa-48231	27	3	there	there	PRON
cjfa-48231	27	4	is	be	VERB
cjfa-48231	27	5	always	always	ADV
cjfa-48231	27	6	a	a	DET
cjfa-48231	27	7	need	need	NOUN
cjfa-48231	27	8	to	to	PART
cjfa-48231	27	9	have	have	AUX
cjfa-48231	27	10	best	good	ADJ
cjfa-48231	27	11	combination	combination	NOUN
cjfa-48231	27	12	of	of	ADP
cjfa-48231	27	13	all	all	DET
cjfa-48231	27	14	these	these	DET
cjfa-48231	27	15	ic	ic	PROPN
cjfa-48231	27	16	components	component	NOUN
cjfa-48231	27	17	drivers	driver	NOUN
cjfa-48231	27	18	because	because	SCONJ
cjfa-48231	27	19	company	company	NOUN
cjfa-48231	27	20	’s	’s	PART
cjfa-48231	27	21	performance	performance	NOUN
cjfa-48231	27	22	depends	depend	VERB
cjfa-48231	27	23	on	on	ADP
cjfa-48231	27	24	their	their	PRON
cjfa-48231	27	25	value	value	NOUN
cjfa-48231	27	26	creation	creation	NOUN
cjfa-48231	27	27	efficiencies	efficiency	NOUN
cjfa-48231	27	28	.	.	PUNCT
cjfa-48231	28	1	therefore	therefore	ADV
cjfa-48231	28	2	,	,	PUNCT
cjfa-48231	28	3	for	for	SCONJ
cjfa-48231	28	4	company	company	NOUN
cjfa-48231	28	5	to	to	PART
cjfa-48231	28	6	be	be	AUX
cjfa-48231	28	7	sustainable	sustainable	ADJ
cjfa-48231	28	8	and	and	CCONJ
cjfa-48231	28	9	achieve	achieve	VERB
cjfa-48231	28	10	competiveness	competiveness	NOUN
cjfa-48231	28	11	requires	require	VERB
cjfa-48231	28	12	valuation	valuation	NOUN
cjfa-48231	28	13	ic	ic	PROPN
cjfa-48231	28	14	efficiency	efficiency	NOUN
cjfa-48231	28	15	as	as	ADP
cjfa-48231	28	16	strategic	strategic	ADJ
cjfa-48231	28	17	resource	resource	NOUN
cjfa-48231	28	18	.	.	PUNCT
cjfa-48231	29	1	as	as	ADP
cjfa-48231	29	2	strategic	strategic	ADJ
cjfa-48231	29	3	resource	resource	NOUN
cjfa-48231	29	4	,	,	PUNCT
cjfa-48231	29	5	intellectual	intellectual	ADJ
cjfa-48231	29	6	capital	capital	NOUN
cjfa-48231	29	7	should	should	AUX
cjfa-48231	29	8	be	be	AUX
cjfa-48231	29	9	properly	properly	ADV
cjfa-48231	29	10	managed	manage	VERB
cjfa-48231	29	11	and	and	CCONJ
cjfa-48231	29	12	value	value	NOUN
cjfa-48231	29	13	by	by	ADP
cjfa-48231	29	14	firm	firm	NOUN
cjfa-48231	29	15	to	to	PART
cjfa-48231	29	16	increase	increase	VERB
cjfa-48231	29	17	its	its	PRON
cjfa-48231	29	18	market	market	NOUN
cjfa-48231	29	19	price	price	NOUN
cjfa-48231	29	20	.	.	PUNCT
cjfa-48231	30	1	according	accord	VERB
cjfa-48231	30	2	to	to	ADP
cjfa-48231	30	3	a	a	DET
cjfa-48231	30	4	research	research	NOUN
cjfa-48231	30	5	estimation	estimation	NOUN
cjfa-48231	30	6	(	(	PUNCT
cjfa-48231	30	7	abdulai	abdulai	PROPN
cjfa-48231	30	8	,	,	PUNCT
cjfa-48231	30	9	kwon	kwon	PROPN
cjfa-48231	30	10	&	&	CCONJ
cjfa-48231	30	11	moon	moon	PROPN
cjfa-48231	30	12	,	,	PUNCT
cjfa-48231	30	13	2012	2012	NUM
cjfa-48231	30	14	;	;	PUNCT
cjfa-48231	30	15	okwy	okwy	PROPN
cjfa-48231	30	16	&	&	CCONJ
cjfa-48231	30	17	christopher	christopher	PROPN
cjfa-48231	30	18	,	,	PUNCT
cjfa-48231	30	19	2010	2010	NUM
cjfa-48231	30	20	)	)	PUNCT
cjfa-48231	30	21	,	,	PUNCT
cjfa-48231	30	22	non	non	ADJ
cjfa-48231	30	23	-	-	NOUN
cjfa-48231	30	24	valuation	valuation	NOUN
cjfa-48231	30	25	of	of	ADP
cjfa-48231	30	26	ic	ic	PROPN
cjfa-48231	30	27	would	would	AUX
cjfa-48231	30	28	reduce	reduce	VERB
cjfa-48231	30	29	company	company	NOUN
cjfa-48231	30	30	’s	’s	PART
cjfa-48231	30	31	worth	worth	NOUN
cjfa-48231	30	32	and	and	CCONJ
cjfa-48231	30	33	value	value	NOUN
cjfa-48231	30	34	in	in	ADP
cjfa-48231	30	35	the	the	DET
cjfa-48231	30	36	global	global	ADJ
cjfa-48231	30	37	market	market	NOUN
cjfa-48231	30	38	.	.	PUNCT
cjfa-48231	31	1	knowing	know	VERB
cjfa-48231	31	2	the	the	DET
cjfa-48231	31	3	importance	importance	NOUN
cjfa-48231	31	4	of	of	ADP
cjfa-48231	31	5	ic	ic	PROPN
cjfa-48231	31	6	,	,	PUNCT
cjfa-48231	31	7	the	the	DET
cjfa-48231	31	8	nigeria	nigeria	PROPN
cjfa-48231	31	9	gross	gross	ADJ
cjfa-48231	31	10	investment	investment	NOUN
cjfa-48231	31	11	in	in	ADP
cjfa-48231	31	12	ic	ic	PROPN
cjfa-48231	31	13	resources	resource	NOUN
cjfa-48231	31	14	is	be	AUX
cjfa-48231	31	15	at	at	ADP
cjfa-48231	31	16	least	least	ADJ
cjfa-48231	31	17	one	one	NUM
cjfa-48231	31	18	trillion	trillion	NUM
cjfa-48231	31	19	naira	naira	NOUN
cjfa-48231	31	20	which	which	PRON
cjfa-48231	31	21	is	be	AUX
cjfa-48231	31	22	6.17	6.17	NUM
cjfa-48231	31	23	us$	us$	SYM
cjfa-48231	31	24	billion	billion	NUM
cjfa-48231	31	25	a	a	DET
cjfa-48231	31	26	year	year	NOUN
cjfa-48231	31	27	in	in	ADP
cjfa-48231	31	28	order	order	NOUN
cjfa-48231	31	29	to	to	PART
cjfa-48231	31	30	revolutionised	revolutionise	VERB
cjfa-48231	31	31	the	the	DET
cjfa-48231	31	32	country	country	NOUN
cjfa-48231	31	33	’s	’s	PART
cjfa-48231	31	34	economy	economy	NOUN
cjfa-48231	31	35	and	and	CCONJ
cjfa-48231	31	36	also	also	ADV
cjfa-48231	31	37	to	to	PART
cjfa-48231	31	38	improve	improve	VERB
cjfa-48231	31	39	company	company	NOUN
cjfa-48231	31	40	performance	performance	NOUN
cjfa-48231	31	41	as	as	SCONJ
cjfa-48231	31	42	company	company	NOUN
cjfa-48231	31	43	value	value	NOUN
cjfa-48231	31	44	is	be	AUX
cjfa-48231	31	45	now	now	ADV
cjfa-48231	31	46	driven	drive	VERB
cjfa-48231	31	47	by	by	ADP
cjfa-48231	31	48	its	its	PRON
cjfa-48231	31	49	ic	ic	PROPN
cjfa-48231	31	50	resource	resource	NOUN
cjfa-48231	31	51	.	.	PUNCT
cjfa-48231	32	1	despite	despite	SCONJ
cjfa-48231	32	2	this	this	DET
cjfa-48231	32	3	huge	huge	ADJ
cjfa-48231	32	4	investment	investment	NOUN
cjfa-48231	32	5	,	,	PUNCT
cjfa-48231	32	6	nigerian	nigerian	ADJ
cjfa-48231	32	7	companies	company	NOUN
cjfa-48231	32	8	are	be	AUX
cjfa-48231	32	9	regarded	regard	VERB
cjfa-48231	32	10	as	as	ADV
cjfa-48231	32	11	worst	bad	ADJ
cjfa-48231	32	12	in	in	ADP
cjfa-48231	32	13	terms	term	NOUN
cjfa-48231	32	14	of	of	ADP
cjfa-48231	32	15	performance	performance	NOUN
cjfa-48231	32	16	in	in	ADP
cjfa-48231	32	17	the	the	DET
cjfa-48231	32	18	glob	glob	ADJ
cjfa-48231	32	19	intellectual	intellectual	ADJ
cjfa-48231	32	20	capital	capital	NOUN
cjfa-48231	32	21	and	and	CCONJ
cjfa-48231	32	22	market	market	NOUN
cjfa-48231	32	23	performance	performance	NOUN
cjfa-48231	32	24	of	of	ADP
cjfa-48231	32	25	nigerian	nigerian	ADJ
cjfa-48231	32	26	companies	company	NOUN
cjfa-48231	32	27	6161	6161	NUM
cjfa-48231	32	28	al	al	PROPN
cjfa-48231	32	29	market	market	PROPN
cjfa-48231	32	30	(	(	PUNCT
cjfa-48231	32	31	okwy	okwy	PROPN
cjfa-48231	32	32	&	&	CCONJ
cjfa-48231	32	33	christopher	christopher	PROPN
cjfa-48231	32	34	,	,	PUNCT
cjfa-48231	32	35	2010	2010	NUM
cjfa-48231	32	36	)	)	PUNCT
cjfa-48231	32	37	.	.	PUNCT
cjfa-48231	33	1	the	the	DET
cjfa-48231	33	2	question	question	NOUN
cjfa-48231	33	3	is	be	AUX
cjfa-48231	33	4	what	what	PRON
cjfa-48231	33	5	is	be	AUX
cjfa-48231	33	6	responsible	responsible	ADJ
cjfa-48231	33	7	for	for	ADP
cjfa-48231	33	8	the	the	DET
cjfa-48231	33	9	poor	poor	ADJ
cjfa-48231	33	10	performance	performance	NOUN
cjfa-48231	33	11	?	?	PUNCT
cjfa-48231	34	1	the	the	DET
cjfa-48231	34	2	answer	answer	NOUN
cjfa-48231	34	3	is	be	AUX
cjfa-48231	34	4	no	no	DET
cjfa-48231	34	5	adequate	adequate	ADJ
cjfa-48231	34	6	disclosure	disclosure	NOUN
cjfa-48231	34	7	of	of	ADP
cjfa-48231	34	8	its	its	PRON
cjfa-48231	34	9	ic	ic	PROPN
cjfa-48231	34	10	(	(	PUNCT
cjfa-48231	34	11	drivers	driver	NOUN
cjfa-48231	34	12	)	)	PUNCT
cjfa-48231	34	13	in	in	ADP
cjfa-48231	34	14	the	the	DET
cjfa-48231	34	15	financial	financial	ADJ
cjfa-48231	34	16	statement	statement	NOUN
cjfa-48231	34	17	due	due	ADP
cjfa-48231	34	18	to	to	ADP
cjfa-48231	34	19	the	the	DET
cjfa-48231	34	20	fact	fact	NOUN
cjfa-48231	34	21	that	that	SCONJ
cjfa-48231	34	22	there	there	PRON
cjfa-48231	34	23	has	have	AUX
cjfa-48231	34	24	never	never	ADV
cjfa-48231	34	25	been	be	AUX
cjfa-48231	34	26	a	a	DET
cjfa-48231	34	27	consensus	consensus	NOUN
cjfa-48231	34	28	as	as	ADP
cjfa-48231	34	29	to	to	ADP
cjfa-48231	34	30	the	the	DET
cjfa-48231	34	31	reporting	reporting	NOUN
cjfa-48231	34	32	of	of	ADP
cjfa-48231	34	33	ic	ic	PROPN
cjfa-48231	34	34	drivers	driver	NOUN
cjfa-48231	34	35	in	in	ADP
cjfa-48231	34	36	the	the	DET
cjfa-48231	34	37	financial	financial	ADJ
cjfa-48231	34	38	statement	statement	NOUN
cjfa-48231	34	39	.	.	PUNCT
cjfa-48231	35	1	apparently	apparently	ADV
cjfa-48231	35	2	,	,	PUNCT
cjfa-48231	35	3	lack	lack	NOUN
cjfa-48231	35	4	of	of	ADP
cjfa-48231	35	5	measurement	measurement	NOUN
cjfa-48231	35	6	of	of	ADP
cjfa-48231	35	7	intellectual	intellectual	ADJ
cjfa-48231	35	8	capital	capital	NOUN
cjfa-48231	35	9	led	lead	VERB
cjfa-48231	35	10	to	to	ADP
cjfa-48231	35	11	non	non	ADJ
cjfa-48231	35	12	-	-	NOUN
cjfa-48231	35	13	disclosure	disclosure	NOUN
cjfa-48231	35	14	of	of	ADP
cjfa-48231	35	15	ic	ic	PROPN
cjfa-48231	35	16	drivers	driver	NOUN
cjfa-48231	35	17	by	by	ADP
cjfa-48231	35	18	many	many	ADJ
cjfa-48231	35	19	companies	company	NOUN
cjfa-48231	35	20	in	in	ADP
cjfa-48231	35	21	nigeria	nigeria	PROPN
cjfa-48231	35	22	.	.	PUNCT
cjfa-48231	36	1	as	as	SCONJ
cjfa-48231	36	2	expected	expect	VERB
cjfa-48231	36	3	,	,	PUNCT
cjfa-48231	36	4	this	this	PRON
cjfa-48231	36	5	led	lead	VERB
cjfa-48231	36	6	to	to	ADP
cjfa-48231	36	7	sharp	sharp	ADJ
cjfa-48231	36	8	difference	difference	NOUN
cjfa-48231	36	9	between	between	ADP
cjfa-48231	36	10	market	market	NOUN
cjfa-48231	36	11	value	value	NOUN
cjfa-48231	36	12	and	and	CCONJ
cjfa-48231	36	13	book	book	NOUN
cjfa-48231	36	14	value	value	NOUN
cjfa-48231	36	15	of	of	ADP
cjfa-48231	36	16	their	their	PRON
cjfa-48231	36	17	asset	asset	NOUN
cjfa-48231	36	18	(	(	PUNCT
cjfa-48231	36	19	salman	salman	PROPN
cjfa-48231	36	20	et	et	PROPN
cjfa-48231	36	21	al	al	PROPN
cjfa-48231	36	22	.	.	PROPN
cjfa-48231	36	23	,	,	PUNCT
cjfa-48231	36	24	2015	2015	NUM
cjfa-48231	36	25	;	;	PUNCT
cjfa-48231	36	26	holland	holland	PROPN
cjfa-48231	36	27	,	,	PUNCT
cjfa-48231	36	28	2009	2009	NUM
cjfa-48231	36	29	)	)	PUNCT
cjfa-48231	36	30	.	.	PUNCT
cjfa-48231	37	1	as	as	SCONJ
cjfa-48231	37	2	submitted	submit	VERB
cjfa-48231	37	3	by	by	ADP
cjfa-48231	37	4	okwy	okwy	PROPN
cjfa-48231	37	5	and	and	CCONJ
cjfa-48231	37	6	christopher	christopher	PROPN
cjfa-48231	37	7	(	(	PUNCT
cjfa-48231	37	8	2010	2010	NUM
cjfa-48231	37	9	)	)	PUNCT
cjfa-48231	37	10	and	and	CCONJ
cjfa-48231	37	11	suraj	suraj	PROPN
cjfa-48231	37	12	and	and	CCONJ
cjfa-48231	37	13	bonitis	bonitis	PROPN
cjfa-48231	37	14	(	(	PUNCT
cjfa-48231	37	15	2012	2012	NUM
cjfa-48231	37	16	)	)	PUNCT
cjfa-48231	37	17	millions	million	NOUN
cjfa-48231	37	18	of	of	ADP
cjfa-48231	37	19	naira	naira	NUM
cjfa-48231	37	20	are	be	AUX
cjfa-48231	37	21	lost	lose	VERB
cjfa-48231	37	22	by	by	ADP
cjfa-48231	37	23	nigerian	nigerian	ADJ
cjfa-48231	37	24	companies	company	NOUN
cjfa-48231	37	25	in	in	ADP
cjfa-48231	37	26	the	the	DET
cjfa-48231	37	27	global	global	ADJ
cjfa-48231	37	28	market	market	NOUN
cjfa-48231	37	29	as	as	ADP
cjfa-48231	37	30	the	the	DET
cjfa-48231	37	31	true	true	ADJ
cjfa-48231	37	32	value	value	NOUN
cjfa-48231	37	33	and	and	CCONJ
cjfa-48231	37	34	their	their	PRON
cjfa-48231	37	35	wealth	wealth	NOUN
cjfa-48231	37	36	capacities	capacity	NOUN
cjfa-48231	37	37	(	(	PUNCT
cjfa-48231	37	38	ic	ic	X
cjfa-48231	37	39	)	)	PUNCT
cjfa-48231	37	40	are	be	AUX
cjfa-48231	37	41	not	not	PART
cjfa-48231	37	42	adequately	adequately	ADV
cjfa-48231	37	43	measured	measure	VERB
cjfa-48231	37	44	and	and	CCONJ
cjfa-48231	37	45	disclosed	disclose	VERB
cjfa-48231	37	46	in	in	ADP
cjfa-48231	37	47	their	their	PRON
cjfa-48231	37	48	annual	annual	ADJ
cjfa-48231	37	49	reports	report	NOUN
cjfa-48231	37	50	.	.	PUNCT
cjfa-48231	38	1	most	most	ADJ
cjfa-48231	38	2	companies	company	NOUN
cjfa-48231	38	3	are	be	AUX
cjfa-48231	38	4	disclosing	disclose	VERB
cjfa-48231	38	5	their	their	PRON
cjfa-48231	38	6	intellectual	intellectual	ADJ
cjfa-48231	38	7	capital	capital	NOUN
cjfa-48231	38	8	(	(	PUNCT
cjfa-48231	38	9	resources	resource	NOUN
cjfa-48231	38	10	)	)	PUNCT
cjfa-48231	38	11	as	as	ADP
cjfa-48231	38	12	expense	expense	NOUN
cjfa-48231	38	13	in	in	ADP
cjfa-48231	38	14	their	their	PRON
cjfa-48231	38	15	financial	financial	ADJ
cjfa-48231	38	16	statement	statement	NOUN
cjfa-48231	38	17	,	,	PUNCT
cjfa-48231	38	18	not	not	PART
cjfa-48231	38	19	presenting	present	VERB
cjfa-48231	38	20	this	this	DET
cjfa-48231	38	21	resource	resource	NOUN
cjfa-48231	38	22	(	(	PUNCT
cjfa-48231	38	23	ic	ic	X
cjfa-48231	38	24	)	)	PUNCT
cjfa-48231	38	25	as	as	ADP
cjfa-48231	38	26	asset	asset	NOUN
cjfa-48231	38	27	that	that	PRON
cjfa-48231	38	28	adds	add	VERB
cjfa-48231	38	29	value	value	NOUN
cjfa-48231	38	30	to	to	ADP
cjfa-48231	38	31	the	the	DET
cjfa-48231	38	32	companies	company	NOUN
cjfa-48231	38	33	because	because	SCONJ
cjfa-48231	38	34	of	of	ADP
cjfa-48231	38	35	the	the	DET
cjfa-48231	38	36	problem	problem	NOUN
cjfa-48231	38	37	of	of	ADP
cjfa-48231	38	38	measuring	measure	VERB
cjfa-48231	38	39	its	its	PRON
cjfa-48231	38	40	efficiency	efficiency	NOUN
cjfa-48231	38	41	.	.	PUNCT
cjfa-48231	39	1	therefore	therefore	ADV
cjfa-48231	39	2	,	,	PUNCT
cjfa-48231	39	3	there	there	PRON
cjfa-48231	39	4	is	be	VERB
cjfa-48231	39	5	the	the	DET
cjfa-48231	39	6	need	need	NOUN
cjfa-48231	39	7	to	to	PART
cjfa-48231	39	8	assess	assess	VERB
cjfa-48231	39	9	how	how	SCONJ
cjfa-48231	39	10	nigerian	nigerian	ADJ
cjfa-48231	39	11	companies	company	NOUN
cjfa-48231	39	12	’	’	PART
cjfa-48231	39	13	intellectual	intellectual	ADJ
cjfa-48231	39	14	capital	capital	NOUN
cjfa-48231	39	15	efficiencies	efficiency	NOUN
cjfa-48231	39	16	affect	affect	VERB
cjfa-48231	39	17	performance	performance	NOUN
cjfa-48231	39	18	.	.	PUNCT
cjfa-48231	40	1	several	several	ADJ
cjfa-48231	40	2	studies	study	NOUN
cjfa-48231	40	3	had	have	AUX
cjfa-48231	40	4	been	be	AUX
cjfa-48231	40	5	carried	carry	VERB
cjfa-48231	40	6	out	out	ADP
cjfa-48231	40	7	on	on	ADP
cjfa-48231	40	8	the	the	DET
cjfa-48231	40	9	nexus	nexus	NOUN
cjfa-48231	40	10	between	between	ADP
cjfa-48231	40	11	ic	ic	PROPN
cjfa-48231	40	12	and	and	CCONJ
cjfa-48231	40	13	companies	company	NOUN
cjfa-48231	40	14	’	’	PART
cjfa-48231	40	15	performance	performance	NOUN
cjfa-48231	40	16	on	on	ADP
cjfa-48231	40	17	individual	individual	ADJ
cjfa-48231	40	18	company	company	NOUN
cjfa-48231	40	19	/	/	SYM
cjfa-48231	40	20	sector	sector	NOUN
cjfa-48231	40	21	basis	basis	NOUN
cjfa-48231	40	22	.	.	PUNCT
cjfa-48231	41	1	however	however	ADV
cjfa-48231	41	2	,	,	PUNCT
cjfa-48231	41	3	there	there	PRON
cjfa-48231	41	4	are	be	VERB
cjfa-48231	41	5	few	few	ADJ
cjfa-48231	41	6	studies	study	NOUN
cjfa-48231	41	7	that	that	PRON
cjfa-48231	41	8	examined	examine	VERB
cjfa-48231	41	9	the	the	DET
cjfa-48231	41	10	relationship	relationship	NOUN
cjfa-48231	41	11	between	between	ADP
cjfa-48231	41	12	intellectual	intellectual	ADJ
cjfa-48231	41	13	capital	capital	NOUN
cjfa-48231	41	14	and	and	CCONJ
cjfa-48231	41	15	performance	performance	NOUN
cjfa-48231	41	16	across	across	ADP
cjfa-48231	41	17	sectors	sector	NOUN
cjfa-48231	41	18	.	.	PUNCT
cjfa-48231	42	1	this	this	DET
cjfa-48231	42	2	sectorial	sectorial	ADJ
cjfa-48231	42	3	analysis	analysis	NOUN
cjfa-48231	42	4	becomes	become	VERB
cjfa-48231	42	5	necessary	necessary	ADJ
cjfa-48231	42	6	because	because	SCONJ
cjfa-48231	42	7	of	of	ADP
cjfa-48231	42	8	the	the	DET
cjfa-48231	42	9	diversity	diversity	NOUN
cjfa-48231	42	10	of	of	ADP
cjfa-48231	42	11	the	the	DET
cjfa-48231	42	12	nigerian	nigerian	ADJ
cjfa-48231	42	13	capital	capital	NOUN
cjfa-48231	42	14	market	market	NOUN
cjfa-48231	42	15	.	.	PUNCT
cjfa-48231	43	1	it	it	PRON
cjfa-48231	43	2	is	be	AUX
cjfa-48231	43	3	also	also	ADV
cjfa-48231	43	4	assumed	assume	VERB
cjfa-48231	43	5	in	in	ADP
cjfa-48231	43	6	this	this	DET
cjfa-48231	43	7	study	study	NOUN
cjfa-48231	43	8	that	that	SCONJ
cjfa-48231	43	9	the	the	DET
cjfa-48231	43	10	behaviour	behaviour	NOUN
cjfa-48231	43	11	of	of	ADP
cjfa-48231	43	12	firm	firm	ADJ
cjfa-48231	43	13	performance	performance	NOUN
cjfa-48231	43	14	in	in	ADP
cjfa-48231	43	15	response	response	NOUN
cjfa-48231	43	16	to	to	ADP
cjfa-48231	43	17	intellectual	intellectual	ADJ
cjfa-48231	43	18	capital	capital	NOUN
cjfa-48231	43	19	for	for	ADP
cjfa-48231	43	20	many	many	ADJ
cjfa-48231	43	21	sectors	sector	NOUN
cjfa-48231	43	22	is	be	AUX
cjfa-48231	43	23	different	different	ADJ
cjfa-48231	43	24	in	in	ADP
cjfa-48231	43	25	the	the	DET
cjfa-48231	43	26	case	case	NOUN
cjfa-48231	43	27	of	of	ADP
cjfa-48231	43	28	a	a	DET
cjfa-48231	43	29	single	single	ADJ
cjfa-48231	43	30	sector	sector	NOUN
cjfa-48231	43	31	.	.	PUNCT
cjfa-48231	44	1	to	to	ADP
cjfa-48231	44	2	this	this	DET
cjfa-48231	44	3	end	end	NOUN
cjfa-48231	44	4	,	,	PUNCT
cjfa-48231	44	5	this	this	DET
cjfa-48231	44	6	study	study	NOUN
cjfa-48231	44	7	examined	examine	VERB
cjfa-48231	44	8	the	the	DET
cjfa-48231	44	9	impact	impact	NOUN
cjfa-48231	44	10	of	of	ADP
cjfa-48231	44	11	intellectual	intellectual	ADJ
cjfa-48231	44	12	capital	capital	NOUN
cjfa-48231	44	13	on	on	ADP
cjfa-48231	44	14	firm	firm	ADJ
cjfa-48231	44	15	performance	performance	NOUN
cjfa-48231	44	16	for	for	ADP
cjfa-48231	44	17	117	117	NUM
cjfa-48231	44	18	firms	firm	NOUN
cjfa-48231	44	19	across	across	ADP
cjfa-48231	44	20	8	8	NUM
cjfa-48231	44	21	different	different	ADJ
cjfa-48231	44	22	sectors	sector	NOUN
cjfa-48231	44	23	for	for	ADP
cjfa-48231	44	24	5	5	NUM
cjfa-48231	44	25	years	year	NOUN
cjfa-48231	44	26	(	(	PUNCT
cjfa-48231	44	27	2018	2018	NUM
cjfa-48231	44	28	-	-	SYM
cjfa-48231	44	29	2022	2022	NUM
cjfa-48231	44	30	)	)	PUNCT
cjfa-48231	44	31	to	to	PART
cjfa-48231	44	32	fill	fill	VERB
cjfa-48231	44	33	the	the	DET
cjfa-48231	44	34	lacuna	lacuna	NOUN
cjfa-48231	44	35	in	in	ADP
cjfa-48231	44	36	the	the	DET
cjfa-48231	44	37	literature	literature	NOUN
cjfa-48231	44	38	.	.	PUNCT
cjfa-48231	45	1	however	however	ADV
cjfa-48231	45	2	,	,	PUNCT
cjfa-48231	45	3	specific	specific	ADJ
cjfa-48231	45	4	objectives	objective	NOUN
cjfa-48231	45	5	are	be	AUX
cjfa-48231	45	6	to	to	ADP
cjfa-48231	45	7	:	:	PUNCT
cjfa-48231	45	8	■	■	VERB
cjfa-48231	45	9	determine	determine	VERB
cjfa-48231	45	10	the	the	DET
cjfa-48231	45	11	influence	influence	NOUN
cjfa-48231	45	12	of	of	ADP
cjfa-48231	45	13	human	human	ADJ
cjfa-48231	45	14	capital	capital	NOUN
cjfa-48231	45	15	efficiency	efficiency	NOUN
cjfa-48231	45	16	on	on	ADP
cjfa-48231	45	17	market	market	NOUN
cjfa-48231	45	18	value	value	NOUN
cjfa-48231	45	19	of	of	ADP
cjfa-48231	45	20	the	the	DET
cjfa-48231	45	21	listed	list	VERB
cjfa-48231	45	22	nigerian	nigerian	ADJ
cjfa-48231	45	23	companies	company	NOUN
cjfa-48231	45	24	;	;	PUNCT
cjfa-48231	45	25	■	■	PUNCT
cjfa-48231	45	26	examine	examine	VERB
cjfa-48231	45	27	the	the	DET
cjfa-48231	45	28	influence	influence	NOUN
cjfa-48231	45	29	of	of	ADP
cjfa-48231	45	30	structural	structural	ADJ
cjfa-48231	45	31	capital	capital	NOUN
cjfa-48231	45	32	efficiency	efficiency	NOUN
cjfa-48231	45	33	on	on	ADP
cjfa-48231	45	34	market	market	NOUN
cjfa-48231	45	35	value	value	NOUN
cjfa-48231	45	36	of	of	ADP
cjfa-48231	45	37	the	the	DET
cjfa-48231	45	38	listed	list	VERB
cjfa-48231	45	39	nigerian	nigerian	ADJ
cjfa-48231	45	40	companies	company	NOUN
cjfa-48231	45	41	;	;	PUNCT
cjfa-48231	45	42	and	and	CCONJ
cjfa-48231	45	43	■	■	VERB
cjfa-48231	45	44	evaluate	evaluate	VERB
cjfa-48231	45	45	the	the	DET
cjfa-48231	45	46	influence	influence	NOUN
cjfa-48231	45	47	of	of	ADP
cjfa-48231	45	48	capital	capital	NOUN
cjfa-48231	45	49	employed	employ	VERB
cjfa-48231	45	50	efficiency	efficiency	NOUN
cjfa-48231	45	51	on	on	ADP
cjfa-48231	45	52	market	market	NOUN
cjfa-48231	45	53	of	of	ADP
cjfa-48231	45	54	the	the	DET
cjfa-48231	45	55	listed	list	VERB
cjfa-48231	45	56	nigerian	nigerian	ADJ
cjfa-48231	45	57	companies	company	NOUN
cjfa-48231	45	58	firms	firm	NOUN
cjfa-48231	45	59	in	in	ADP
cjfa-48231	45	60	nigeria	nigeria	PROPN
cjfa-48231	45	61	.	.	PUNCT
cjfa-48231	46	1	the	the	DET
cjfa-48231	46	2	second	second	ADJ
cjfa-48231	46	3	part	part	NOUN
cjfa-48231	46	4	of	of	ADP
cjfa-48231	46	5	this	this	DET
cjfa-48231	46	6	study	study	NOUN
cjfa-48231	46	7	reviewed	review	VERB
cjfa-48231	46	8	related	related	ADJ
cjfa-48231	46	9	literatures	literature	NOUN
cjfa-48231	46	10	on	on	ADP
cjfa-48231	46	11	intellectual	intellectual	ADJ
cjfa-48231	46	12	capital	capital	NOUN
cjfa-48231	46	13	and	and	CCONJ
cjfa-48231	46	14	market	market	NOUN
cjfa-48231	46	15	value	value	NOUN
cjfa-48231	46	16	;	;	PUNCT
cjfa-48231	46	17	third	third	ADJ
cjfa-48231	46	18	part	part	NOUN
cjfa-48231	46	19	presented	present	VERB
cjfa-48231	46	20	methodology	methodology	NOUN
cjfa-48231	46	21	;	;	PUNCT
cjfa-48231	46	22	fourth	fourth	ADV
cjfa-48231	46	23	discussed	discuss	VERB
cjfa-48231	46	24	the	the	DET
cjfa-48231	46	25	data	datum	NOUN
cjfa-48231	46	26	analysed	analyse	VERB
cjfa-48231	46	27	,	,	PUNCT
cjfa-48231	46	28	while	while	SCONJ
cjfa-48231	46	29	fifth	fifth	ADJ
cjfa-48231	46	30	part	part	NOUN
cjfa-48231	46	31	provided	provide	VERB
cjfa-48231	46	32	conclusion	conclusion	NOUN
cjfa-48231	46	33	and	and	CCONJ
cjfa-48231	46	34	recommendations	recommendation	NOUN
cjfa-48231	46	35	.	.	PUNCT
cjfa-48231	47	1	ramat	ramat	PROPN
cjfa-48231	47	2	titilayo	titilayo	PROPN
cjfa-48231	47	3	salman	salman	PROPN
cjfa-48231	47	4	,	,	PUNCT
cjfa-48231	47	5	segun	segun	VERB
cjfa-48231	47	6	abogun6262	abogun6262	PROPN
cjfa-48231	47	7	literature	literature	NOUN
cjfa-48231	47	8	reviewliterature	reviewliterature	NOUN
cjfa-48231	47	9	review	review	VERB
cjfa-48231	47	10	intellectual	intellectual	ADJ
cjfa-48231	47	11	capitalintellectual	capitalintellectual	ADJ
cjfa-48231	47	12	capital	capital	NOUN
cjfa-48231	47	13	intellectual	intellectual	ADJ
cjfa-48231	47	14	capital	capital	NOUN
cjfa-48231	47	15	/	/	SYM
cjfa-48231	47	16	asset	asset	NOUN
cjfa-48231	47	17	could	could	AUX
cjfa-48231	47	18	be	be	AUX
cjfa-48231	47	19	defined	define	VERB
cjfa-48231	47	20	as	as	ADP
cjfa-48231	47	21	intangible	intangible	ADJ
cjfa-48231	47	22	asset	asset	NOUN
cjfa-48231	47	23	with	with	ADP
cjfa-48231	47	24	economic	economic	ADJ
cjfa-48231	47	25	value	value	NOUN
cjfa-48231	47	26	(	(	PUNCT
cjfa-48231	47	27	berry	berry	NOUN
cjfa-48231	47	28	,	,	PUNCT
cjfa-48231	47	29	2004	2004	NUM
cjfa-48231	47	30	)	)	PUNCT
cjfa-48231	47	31	which	which	PRON
cjfa-48231	47	32	include	include	VERB
cjfa-48231	47	33	patent	patent	NOUN
cjfa-48231	47	34	,	,	PUNCT
cjfa-48231	47	35	brand	brand	NOUN
cjfa-48231	47	36	name	name	NOUN
cjfa-48231	47	37	,	,	PUNCT
cjfa-48231	47	38	goodwill	goodwill	NOUN
cjfa-48231	47	39	,	,	PUNCT
cjfa-48231	47	40	employees	employee	NOUN
cjfa-48231	47	41	’	’	PART
cjfa-48231	47	42	knowledge	knowledge	NOUN
cjfa-48231	47	43	,	,	PUNCT
cjfa-48231	47	44	ability	ability	NOUN
cjfa-48231	47	45	,	,	PUNCT
cjfa-48231	47	46	skill	skill	NOUN
cjfa-48231	47	47	,	,	PUNCT
cjfa-48231	47	48	experience	experience	NOUN
cjfa-48231	47	49	,	,	PUNCT
cjfa-48231	47	50	capabilities	capability	NOUN
cjfa-48231	47	51	,	,	PUNCT
cjfa-48231	47	52	networking	networking	NOUN
cjfa-48231	47	53	,	,	PUNCT
cjfa-48231	47	54	copyright	copyright	NOUN
cjfa-48231	47	55	,	,	PUNCT
cjfa-48231	47	56	processes	process	NOUN
cjfa-48231	47	57	,	,	PUNCT
cjfa-48231	47	58	trademark	trademark	NOUN
cjfa-48231	47	59	,	,	PUNCT
cjfa-48231	47	60	daily	daily	ADJ
cjfa-48231	47	61	routine	routine	NOUN
cjfa-48231	47	62	and	and	CCONJ
cjfa-48231	47	63	procedures	procedure	NOUN
cjfa-48231	47	64	(	(	PUNCT
cjfa-48231	47	65	salman	salman	NOUN
cjfa-48231	47	66	,	,	PUNCT
cjfa-48231	47	67	2022	2022	NUM
cjfa-48231	47	68	;	;	PUNCT
cjfa-48231	47	69	lev	lev	NOUN
cjfa-48231	47	70	,	,	PUNCT
cjfa-48231	47	71	2001	2001	NUM
cjfa-48231	47	72	)	)	PUNCT
cjfa-48231	47	73	.	.	PUNCT
cjfa-48231	48	1	in	in	ADP
cjfa-48231	48	2	knowledge	knowledge	NOUN
cjfa-48231	48	3	-	-	PUNCT
cjfa-48231	48	4	based	base	VERB
cjfa-48231	48	5	economy	economy	NOUN
cjfa-48231	48	6	,	,	PUNCT
cjfa-48231	48	7	intellectual	intellectual	ADJ
cjfa-48231	48	8	capital	capital	NOUN
cjfa-48231	48	9	is	be	AUX
cjfa-48231	48	10	considered	consider	VERB
cjfa-48231	48	11	to	to	PART
cjfa-48231	48	12	be	be	AUX
cjfa-48231	48	13	more	more	ADV
cjfa-48231	48	14	productive	productive	ADJ
cjfa-48231	48	15	in	in	ADP
cjfa-48231	48	16	the	the	DET
cjfa-48231	48	17	creation	creation	NOUN
cjfa-48231	48	18	of	of	ADP
cjfa-48231	48	19	value	value	NOUN
cjfa-48231	48	20	than	than	ADP
cjfa-48231	48	21	tangible	tangible	ADJ
cjfa-48231	48	22	assets	asset	NOUN
cjfa-48231	48	23	,	,	PUNCT
cjfa-48231	48	24	therefore	therefore	ADV
cjfa-48231	48	25	,	,	PUNCT
cjfa-48231	48	26	organization	organization	NOUN
cjfa-48231	48	27	focused	focus	VERB
cjfa-48231	48	28	more	more	ADV
cjfa-48231	48	29	on	on	ADP
cjfa-48231	48	30	ic	ic	PROPN
cjfa-48231	48	31	(	(	PUNCT
cjfa-48231	48	32	non	non	ADJ
cjfa-48231	48	33	-	-	ADJ
cjfa-48231	48	34	tangible	tangible	ADJ
cjfa-48231	48	35	asset	asset	NOUN
cjfa-48231	48	36	)	)	PUNCT
cjfa-48231	48	37	than	than	ADP
cjfa-48231	48	38	tangible	tangible	ADJ
cjfa-48231	48	39	assets	asset	NOUN
cjfa-48231	48	40	as	as	SCONJ
cjfa-48231	48	41	it	it	PRON
cjfa-48231	48	42	is	be	AUX
cjfa-48231	48	43	believed	believe	VERB
cjfa-48231	48	44	to	to	PART
cjfa-48231	48	45	be	be	AUX
cjfa-48231	48	46	associated	associate	VERB
cjfa-48231	48	47	with	with	ADP
cjfa-48231	48	48	high	high	ADJ
cjfa-48231	48	49	-	-	PUNCT
cjfa-48231	48	50	level	level	NOUN
cjfa-48231	48	51	firm	firm	ADJ
cjfa-48231	48	52	performance	performance	NOUN
cjfa-48231	48	53	(	(	PUNCT
cjfa-48231	48	54	yousaf	yousaf	PROPN
cjfa-48231	48	55	,	,	PUNCT
cjfa-48231	48	56	2022	2022	NUM
cjfa-48231	48	57	)	)	PUNCT
cjfa-48231	48	58	.	.	PUNCT
cjfa-48231	49	1	companies	company	NOUN
cjfa-48231	49	2	’	'	PUNCT
cjfa-48231	49	3	values	value	NOUN
cjfa-48231	49	4	are	be	AUX
cjfa-48231	49	5	now	now	ADV
cjfa-48231	49	6	based	base	VERB
cjfa-48231	49	7	on	on	ADP
cjfa-48231	49	8	the	the	DET
cjfa-48231	49	9	ic	ic	PROPN
cjfa-48231	49	10	in	in	ADP
cjfa-48231	49	11	the	the	DET
cjfa-48231	49	12	present	present	ADJ
cjfa-48231	49	13	knowledge	knowledge	NOUN
cjfa-48231	49	14	era	era	NOUN
cjfa-48231	49	15	(	(	PUNCT
cjfa-48231	49	16	oner	oner	NOUN
cjfa-48231	49	17	et	et	PROPN
cjfa-48231	49	18	al	al	PROPN
cjfa-48231	49	19	.	.	PROPN
cjfa-48231	49	20	,	,	PUNCT
cjfa-48231	49	21	2021	2021	NUM
cjfa-48231	49	22	;	;	PUNCT
cjfa-48231	49	23	poh	poh	PROPN
cjfa-48231	49	24	,	,	PUNCT
cjfa-48231	49	25	kilicman	kilicman	PROPN
cjfa-48231	49	26	,	,	PUNCT
cjfa-48231	49	27	ibrahim	ibrahim	PROPN
cjfa-48231	49	28	&	&	CCONJ
cjfa-48231	49	29	mcmillan	mcmillan	PROPN
cjfa-48231	49	30	,	,	PUNCT
cjfa-48231	49	31	2018	2018	NUM
cjfa-48231	49	32	)	)	PUNCT
cjfa-48231	49	33	.	.	PUNCT
cjfa-48231	50	1	thus	thus	ADV
cjfa-48231	50	2	,	,	PUNCT
cjfa-48231	50	3	several	several	ADJ
cjfa-48231	50	4	companies	company	NOUN
cjfa-48231	50	5	’	’	PART
cjfa-48231	50	6	measurement	measurement	NOUN
cjfa-48231	50	7	and	and	CCONJ
cjfa-48231	50	8	evaluation	evaluation	NOUN
cjfa-48231	50	9	of	of	ADP
cjfa-48231	50	10	market	market	NOUN
cjfa-48231	50	11	performances	performance	NOUN
cjfa-48231	50	12	had	have	AUX
cjfa-48231	50	13	changed	change	VERB
cjfa-48231	50	14	.	.	PUNCT
cjfa-48231	51	1	such	such	ADJ
cjfa-48231	51	2	companies	company	NOUN
cjfa-48231	51	3	include	include	VERB
cjfa-48231	51	4	oil	oil	NOUN
cjfa-48231	51	5	and	and	CCONJ
cjfa-48231	51	6	gas	gas	NOUN
cjfa-48231	51	7	,	,	PUNCT
cjfa-48231	51	8	building	building	NOUN
cjfa-48231	51	9	and	and	CCONJ
cjfa-48231	51	10	material	material	NOUN
cjfa-48231	51	11	,	,	PUNCT
cjfa-48231	51	12	agro	agro	NOUN
cjfa-48231	51	13	-	-	PUNCT
cjfa-48231	51	14	allied	ally	VERB
cjfa-48231	51	15	,	,	PUNCT
cjfa-48231	51	16	manufacturing	manufacturing	NOUN
cjfa-48231	51	17	and	and	CCONJ
cjfa-48231	51	18	even	even	ADV
cjfa-48231	51	19	financial	financial	ADJ
cjfa-48231	51	20	institutions	institution	NOUN
cjfa-48231	51	21	such	such	ADJ
cjfa-48231	51	22	as	as	ADP
cjfa-48231	51	23	banks	bank	NOUN
cjfa-48231	51	24	and	and	CCONJ
cjfa-48231	51	25	insurance	insurance	NOUN
cjfa-48231	51	26	companies	company	NOUN
cjfa-48231	51	27	.	.	PUNCT
cjfa-48231	52	1	hence	hence	ADV
cjfa-48231	52	2	,	,	PUNCT
cjfa-48231	52	3	intellectual	intellectual	ADJ
cjfa-48231	52	4	capital	capital	NOUN
cjfa-48231	52	5	becomes	become	VERB
cjfa-48231	52	6	the	the	DET
cjfa-48231	52	7	driver	driver	NOUN
cjfa-48231	52	8	for	for	ADP
cjfa-48231	52	9	sustainable	sustainable	ADJ
cjfa-48231	52	10	corporate	corporate	ADJ
cjfa-48231	52	11	performances	performance	NOUN
cjfa-48231	52	12	.	.	PUNCT
cjfa-48231	53	1	several	several	ADJ
cjfa-48231	53	2	studies	study	NOUN
cjfa-48231	53	3	argued	argue	VERB
cjfa-48231	53	4	that	that	SCONJ
cjfa-48231	53	5	the	the	DET
cjfa-48231	53	6	ic	ic	PROPN
cjfa-48231	53	7	efficiencies	efficiency	NOUN
cjfa-48231	53	8	have	have	VERB
cjfa-48231	53	9	direct	direct	ADJ
cjfa-48231	53	10	influence	influence	NOUN
cjfa-48231	53	11	on	on	ADP
cjfa-48231	53	12	firm	firm	ADJ
cjfa-48231	53	13	performance	performance	NOUN
cjfa-48231	53	14	.	.	PUNCT
cjfa-48231	54	1	ordóñez	ordóñez	PROPN
cjfa-48231	54	2	de	de	PROPN
cjfa-48231	54	3	pablos	pablos	PROPN
cjfa-48231	54	4	(	(	PUNCT
cjfa-48231	54	5	2003	2003	NUM
cjfa-48231	54	6	)	)	PUNCT
cjfa-48231	54	7	argued	argue	VERB
cjfa-48231	54	8	that	that	SCONJ
cjfa-48231	54	9	it	it	PRON
cjfa-48231	54	10	is	be	AUX
cjfa-48231	54	11	the	the	DET
cjfa-48231	54	12	difference	difference	NOUN
cjfa-48231	54	13	between	between	ADP
cjfa-48231	54	14	market	market	NOUN
cjfa-48231	54	15	value	value	NOUN
cjfa-48231	54	16	and	and	CCONJ
cjfa-48231	54	17	book	book	NOUN
cjfa-48231	54	18	value	value	NOUN
cjfa-48231	54	19	.	.	PUNCT
cjfa-48231	55	1	lev	lev	NOUN
cjfa-48231	55	2	(	(	PUNCT
cjfa-48231	55	3	2001	2001	NUM
cjfa-48231	55	4	)	)	PUNCT
cjfa-48231	55	5	submitted	submit	VERB
cjfa-48231	55	6	that	that	SCONJ
cjfa-48231	55	7	ic	ic	PROPN
cjfa-48231	55	8	is	be	AUX
cjfa-48231	55	9	a	a	DET
cjfa-48231	55	10	source	source	NOUN
cjfa-48231	55	11	of	of	ADP
cjfa-48231	55	12	generating	generate	VERB
cjfa-48231	55	13	better	well	ADJ
cjfa-48231	55	14	performances	performance	NOUN
cjfa-48231	55	15	in	in	ADP
cjfa-48231	55	16	an	an	DET
cjfa-48231	55	17	organization	organization	NOUN
cjfa-48231	55	18	.	.	PUNCT
cjfa-48231	56	1	poh	poh	PROPN
cjfa-48231	56	2	et	et	PROPN
cjfa-48231	56	3	al	al	PROPN
cjfa-48231	56	4	.	.	PROPN
cjfa-48231	57	1	(	(	PUNCT
cjfa-48231	57	2	2018	2018	NUM
cjfa-48231	57	3	)	)	PUNCT
cjfa-48231	57	4	opined	opine	VERB
cjfa-48231	57	5	that	that	SCONJ
cjfa-48231	57	6	ic	ic	PROPN
cjfa-48231	57	7	is	be	AUX
cjfa-48231	57	8	an	an	DET
cjfa-48231	57	9	element	element	NOUN
cjfa-48231	57	10	for	for	ADP
cjfa-48231	57	11	assessing	assess	VERB
cjfa-48231	57	12	companies	company	NOUN
cjfa-48231	57	13	’	'	PUNCT
cjfa-48231	57	14	performances	performance	NOUN
cjfa-48231	57	15	.	.	PUNCT
cjfa-48231	58	1	intellectual	intellectual	ADJ
cjfa-48231	58	2	capital	capital	NOUN
cjfa-48231	58	3	componentsintellectual	componentsintellectual	ADJ
cjfa-48231	58	4	capital	capital	NOUN
cjfa-48231	58	5	components	component	NOUN
cjfa-48231	58	6	some	some	DET
cjfa-48231	58	7	scholars	scholar	NOUN
cjfa-48231	58	8	classified	classify	VERB
cjfa-48231	58	9	ic	ic	PROPN
cjfa-48231	58	10	into	into	ADP
cjfa-48231	58	11	human	human	ADJ
cjfa-48231	58	12	capital	capital	NOUN
cjfa-48231	58	13	and	and	CCONJ
cjfa-48231	58	14	structural	structural	ADJ
cjfa-48231	58	15	capital	capital	NOUN
cjfa-48231	58	16	,	,	PUNCT
cjfa-48231	58	17	relational/	relational/	NUM
cjfa-48231	58	18	customer	customer	NOUN
cjfa-48231	58	19	capital	capital	NOUN
cjfa-48231	58	20	,	,	PUNCT
cjfa-48231	58	21	organizational	organizational	ADJ
cjfa-48231	58	22	capital	capital	NOUN
cjfa-48231	58	23	and	and	CCONJ
cjfa-48231	58	24	innovation	innovation	NOUN
cjfa-48231	58	25	capital	capital	NOUN
cjfa-48231	58	26	(	(	PUNCT
cjfa-48231	58	27	dahiyat	dahiyat	PROPN
cjfa-48231	58	28	,	,	PUNCT
cjfa-48231	58	29	khasawneh	khasawneh	NOUN
cjfa-48231	58	30	,	,	PUNCT
cjfa-48231	58	31	bontis	bontis	PROPN
cjfa-48231	58	32	&	&	CCONJ
cjfa-48231	58	33	al	al	PROPN
cjfa-48231	58	34	-	-	PUNCT
cjfa-48231	58	35	dahiyat	dahiyat	PROPN
cjfa-48231	58	36	,	,	PUNCT
cjfa-48231	58	37	2021	2021	NUM
cjfa-48231	58	38	;	;	PUNCT
cjfa-48231	58	39	mubarik	mubarik	PROPN
cjfa-48231	58	40	,	,	PUNCT
cjfa-48231	58	41	bontis	bontis	PROPN
cjfa-48231	58	42	,	,	PUNCT
cjfa-48231	58	43	mubarik	mubarik	PROPN
cjfa-48231	58	44	&	&	CCONJ
cjfa-48231	58	45	mahmood	mahmood	PROPN
cjfa-48231	58	46	,	,	PUNCT
cjfa-48231	58	47	2021	2021	NUM
cjfa-48231	58	48	;	;	PUNCT
cjfa-48231	58	49	salman	salman	PROPN
cjfa-48231	58	50	,	,	PUNCT
cjfa-48231	58	51	2022	2022	NUM
cjfa-48231	58	52	;	;	PUNCT
cjfa-48231	58	53	youndt	youndt	PROPN
cjfa-48231	58	54	&	&	CCONJ
cjfa-48231	58	55	snell	snell	PROPN
cjfa-48231	58	56	,	,	PUNCT
cjfa-48231	58	57	2020	2020	NUM
cjfa-48231	58	58	;	;	PUNCT
cjfa-48231	58	59	sveiby	sveiby	PROPN
cjfa-48231	58	60	,	,	PUNCT
cjfa-48231	58	61	1997a	1997a	NUM
cjfa-48231	58	62	)	)	PUNCT
cjfa-48231	58	63	.	.	PUNCT
cjfa-48231	59	1	however	however	ADV
cjfa-48231	59	2	,	,	PUNCT
cjfa-48231	59	3	there	there	PRON
cjfa-48231	59	4	is	be	VERB
cjfa-48231	59	5	a	a	DET
cjfa-48231	59	6	consensus	consensus	NOUN
cjfa-48231	59	7	as	as	ADP
cjfa-48231	59	8	to	to	ADP
cjfa-48231	59	9	three	three	NUM
cjfa-48231	59	10	components	component	NOUN
cjfa-48231	59	11	of	of	ADP
cjfa-48231	59	12	ic	ic	PRON
cjfa-48231	59	13	which	which	PRON
cjfa-48231	59	14	are	be	AUX
cjfa-48231	59	15	:	:	PUNCT
cjfa-48231	59	16	human	human	ADJ
cjfa-48231	59	17	capital	capital	NOUN
cjfa-48231	59	18	,	,	PUNCT
cjfa-48231	59	19	structure	structure	NOUN
cjfa-48231	59	20	capital	capital	NOUN
cjfa-48231	59	21	,	,	PUNCT
cjfa-48231	59	22	and	and	CCONJ
cjfa-48231	59	23	relational	relational	ADJ
cjfa-48231	59	24	capital	capital	NOUN
cjfa-48231	59	25	(	(	PUNCT
cjfa-48231	59	26	salman	salman	PROPN
cjfa-48231	59	27	,	,	PUNCT
cjfa-48231	59	28	2022	2022	NUM
cjfa-48231	59	29	;	;	PUNCT
cjfa-48231	59	30	mubarik	mubarik	NOUN
cjfa-48231	59	31	et	et	PROPN
cjfa-48231	59	32	al	al	PROPN
cjfa-48231	59	33	.	.	PROPN
cjfa-48231	59	34	,	,	PUNCT
cjfa-48231	59	35	2021	2021	NUM
cjfa-48231	59	36	;	;	PUNCT
cjfa-48231	59	37	youndt	youndt	PROPN
cjfa-48231	59	38	&	&	CCONJ
cjfa-48231	59	39	snell	snell	PROPN
cjfa-48231	59	40	,	,	PUNCT
cjfa-48231	59	41	2020	2020	NUM
cjfa-48231	59	42	)	)	PUNCT
cjfa-48231	59	43	.	.	PUNCT
cjfa-48231	60	1	however	however	ADV
cjfa-48231	60	2	,	,	PUNCT
cjfa-48231	60	3	two	two	NUM
cjfa-48231	60	4	ic	ic	PROPN
cjfa-48231	60	5	components	component	NOUN
cjfa-48231	60	6	(	(	PUNCT
cjfa-48231	60	7	human	human	ADJ
cjfa-48231	60	8	capital	capital	NOUN
cjfa-48231	60	9	and	and	CCONJ
cjfa-48231	60	10	structural	structural	ADJ
cjfa-48231	60	11	capital	capital	NOUN
cjfa-48231	60	12	)	)	PUNCT
cjfa-48231	60	13	with	with	ADP
cjfa-48231	60	14	capital	capital	NOUN
cjfa-48231	60	15	employed	employ	VERB
cjfa-48231	60	16	are	be	AUX
cjfa-48231	60	17	discussed	discuss	VERB
cjfa-48231	60	18	in	in	ADP
cjfa-48231	60	19	this	this	DET
cjfa-48231	60	20	study	study	NOUN
cjfa-48231	60	21	because	because	SCONJ
cjfa-48231	60	22	they	they	PRON
cjfa-48231	60	23	are	be	AUX
cjfa-48231	60	24	the	the	DET
cjfa-48231	60	25	only	only	ADJ
cjfa-48231	60	26	components	component	NOUN
cjfa-48231	60	27	related	relate	VERB
cjfa-48231	60	28	to	to	ADP
cjfa-48231	60	29	method	method	NOUN
cjfa-48231	60	30	(	(	PUNCT
cjfa-48231	60	31	vaic	vaic	ADJ
cjfa-48231	60	32	)	)	PUNCT
cjfa-48231	60	33	used	use	VERB
cjfa-48231	60	34	for	for	ADP
cjfa-48231	60	35	calculating	calculate	VERB
cjfa-48231	60	36	ic	ic	PROPN
cjfa-48231	60	37	efficiency	efficiency	NOUN
cjfa-48231	60	38	.	.	PUNCT
cjfa-48231	61	1	intellectual	intellectual	ADJ
cjfa-48231	61	2	capital	capital	NOUN
cjfa-48231	61	3	and	and	CCONJ
cjfa-48231	61	4	market	market	NOUN
cjfa-48231	61	5	performance	performance	NOUN
cjfa-48231	61	6	of	of	ADP
cjfa-48231	61	7	nigerian	nigerian	ADJ
cjfa-48231	61	8	companies	company	NOUN
cjfa-48231	61	9	6363	6363	NUM
cjfa-48231	61	10	human	human	ADJ
cjfa-48231	61	11	capital	capital	NOUN
cjfa-48231	61	12	and	and	CCONJ
cjfa-48231	61	13	market	market	NOUN
cjfa-48231	61	14	valuehuman	valuehuman	ADJ
cjfa-48231	61	15	capital	capital	NOUN
cjfa-48231	61	16	and	and	CCONJ
cjfa-48231	61	17	market	market	NOUN
cjfa-48231	61	18	value	value	NOUN
cjfa-48231	61	19	human	human	ADJ
cjfa-48231	61	20	capital	capital	NOUN
cjfa-48231	61	21	covers	cover	VERB
cjfa-48231	61	22	knowledge	knowledge	NOUN
cjfa-48231	61	23	,	,	PUNCT
cjfa-48231	61	24	skills	skill	NOUN
cjfa-48231	61	25	,	,	PUNCT
cjfa-48231	61	26	education	education	NOUN
cjfa-48231	61	27	,	,	PUNCT
cjfa-48231	61	28	individual	individual	ADJ
cjfa-48231	61	29	competence	competence	NOUN
cjfa-48231	61	30	,	,	PUNCT
cjfa-48231	61	31	training	training	NOUN
cjfa-48231	61	32	,	,	PUNCT
cjfa-48231	61	33	attitudes	attitude	NOUN
cjfa-48231	61	34	,	,	PUNCT
cjfa-48231	61	35	innovative	innovative	ADJ
cjfa-48231	61	36	,	,	PUNCT
cjfa-48231	61	37	creativity	creativity	NOUN
cjfa-48231	61	38	,	,	PUNCT
cjfa-48231	61	39	experiences	experience	NOUN
cjfa-48231	61	40	,	,	PUNCT
cjfa-48231	61	41	and	and	CCONJ
cjfa-48231	61	42	specializations	specialization	NOUN
cjfa-48231	61	43	(	(	PUNCT
cjfa-48231	61	44	dahiyat	dahiyat	PROPN
cjfa-48231	61	45	et	et	PROPN
cjfa-48231	61	46	al	al	PROPN
cjfa-48231	61	47	.	.	PROPN
cjfa-48231	61	48	,	,	PUNCT
cjfa-48231	61	49	2021	2021	NUM
cjfa-48231	61	50	;	;	PUNCT
cjfa-48231	61	51	yousaff	yousaff	NOUN
cjfa-48231	61	52	,	,	PUNCT
cjfa-48231	61	53	2021	2021	NUM
cjfa-48231	61	54	;	;	PUNCT
cjfa-48231	61	55	youndt	youndt	PROPN
cjfa-48231	61	56	&	&	CCONJ
cjfa-48231	61	57	snell	snell	PROPN
cjfa-48231	61	58	,	,	PUNCT
cjfa-48231	61	59	2020	2020	NUM
cjfa-48231	61	60	;	;	PUNCT
cjfa-48231	61	61	bayraktaroglu	bayraktaroglu	NOUN
cjfa-48231	61	62	,	,	PUNCT
cjfa-48231	61	63	calisir	calisir	PROPN
cjfa-48231	61	64	&	&	CCONJ
cjfa-48231	61	65	baskak	baskak	PROPN
cjfa-48231	61	66	,	,	PUNCT
cjfa-48231	61	67	2019	2019	NUM
cjfa-48231	61	68	)	)	PUNCT
cjfa-48231	61	69	.	.	PUNCT
cjfa-48231	62	1	hence	hence	ADV
cjfa-48231	62	2	,	,	PUNCT
cjfa-48231	62	3	human	human	ADJ
cjfa-48231	62	4	capital	capital	NOUN
cjfa-48231	62	5	is	be	AUX
cjfa-48231	62	6	important	important	ADJ
cjfa-48231	62	7	component	component	NOUN
cjfa-48231	62	8	of	of	ADP
cjfa-48231	62	9	a	a	DET
cjfa-48231	62	10	company	company	NOUN
cjfa-48231	62	11	’s	’s	PART
cjfa-48231	62	12	ic	ic	PROPN
cjfa-48231	62	13	(	(	PUNCT
cjfa-48231	62	14	bontis	bontis	PROPN
cjfa-48231	62	15	,	,	PUNCT
cjfa-48231	62	16	1998	1998	NUM
cjfa-48231	62	17	)	)	PUNCT
cjfa-48231	62	18	.	.	PUNCT
cjfa-48231	63	1	human	human	ADJ
cjfa-48231	63	2	capital	capital	NOUN
cjfa-48231	63	3	depends	depend	VERB
cjfa-48231	63	4	on	on	ADP
cjfa-48231	63	5	individual	individual	ADJ
cjfa-48231	63	6	characteristics	characteristic	NOUN
cjfa-48231	63	7	,	,	PUNCT
cjfa-48231	63	8	for	for	ADP
cjfa-48231	63	9	instance	instance	NOUN
cjfa-48231	63	10	,	,	PUNCT
cjfa-48231	63	11	qualification	qualification	NOUN
cjfa-48231	63	12	,	,	PUNCT
cjfa-48231	63	13	expertise	expertise	NOUN
cjfa-48231	63	14	,	,	PUNCT
cjfa-48231	63	15	creativity	creativity	NOUN
cjfa-48231	63	16	,	,	PUNCT
cjfa-48231	63	17	problem	problem	NOUN
cjfa-48231	63	18	-	-	PUNCT
cjfa-48231	63	19	solving	solving	NOUN
cjfa-48231	63	20	,	,	PUNCT
cjfa-48231	63	21	and	and	CCONJ
cjfa-48231	63	22	capabilities	capability	NOUN
cjfa-48231	63	23	.	.	PUNCT
cjfa-48231	64	1	human	human	ADJ
cjfa-48231	64	2	capital	capital	NOUN
cjfa-48231	64	3	is	be	AUX
cjfa-48231	64	4	an	an	DET
cjfa-48231	64	5	embedded	embed	VERB
cjfa-48231	64	6	in	in	ADP
cjfa-48231	64	7	an	an	DET
cjfa-48231	64	8	employee	employee	NOUN
cjfa-48231	64	9	.	.	PUNCT
cjfa-48231	65	1	human	human	ADJ
cjfa-48231	65	2	capital	capital	NOUN
cjfa-48231	65	3	is	be	AUX
cjfa-48231	65	4	an	an	DET
cjfa-48231	65	5	asset	asset	NOUN
cjfa-48231	65	6	that	that	PRON
cjfa-48231	65	7	is	be	AUX
cjfa-48231	65	8	within	within	ADP
cjfa-48231	65	9	the	the	DET
cjfa-48231	65	10	workers	worker	NOUN
cjfa-48231	65	11	/	/	SYM
cjfa-48231	65	12	employees	employee	NOUN
cjfa-48231	65	13	even	even	ADV
cjfa-48231	65	14	when	when	SCONJ
cjfa-48231	65	15	leaving	leave	VERB
cjfa-48231	65	16	the	the	DET
cjfa-48231	65	17	organization	organization	NOUN
cjfa-48231	65	18	(	(	PUNCT
cjfa-48231	65	19	maditinos	maditino	NOUN
cjfa-48231	65	20	,	,	PUNCT
cjfa-48231	65	21	chatzoudes	chatzoude	NOUN
cjfa-48231	65	22	,	,	PUNCT
cjfa-48231	65	23	tsairidis	tsairidis	NOUN
cjfa-48231	65	24	&	&	CCONJ
cjfa-48231	65	25	theriou	theriou	NOUN
cjfa-48231	65	26	,	,	PUNCT
cjfa-48231	65	27	2011	2011	NUM
cjfa-48231	65	28	)	)	PUNCT
cjfa-48231	65	29	;	;	PUNCT
cjfa-48231	65	30	lev	lev	NOUN
cjfa-48231	65	31	,	,	PUNCT
cjfa-48231	65	32	2001	2001	NUM
cjfa-48231	65	33	;	;	PUNCT
cjfa-48231	65	34	sveiby	sveiby	PROPN
cjfa-48231	65	35	,	,	PUNCT
cjfa-48231	65	36	1997b	1997b	NUM
cjfa-48231	65	37	)	)	PUNCT
cjfa-48231	65	38	.	.	PUNCT
cjfa-48231	66	1	yousaff	yousaff	NOUN
cjfa-48231	66	2	(	(	PUNCT
cjfa-48231	66	3	2021	2021	NUM
cjfa-48231	66	4	)	)	PUNCT
cjfa-48231	66	5	averts	avert	VERB
cjfa-48231	66	6	that	that	SCONJ
cjfa-48231	66	7	human	human	ADJ
cjfa-48231	66	8	capital	capital	NOUN
cjfa-48231	66	9	is	be	AUX
cjfa-48231	66	10	the	the	DET
cjfa-48231	66	11	most	most	ADV
cjfa-48231	66	12	valuable	valuable	ADJ
cjfa-48231	66	13	component	component	NOUN
cjfa-48231	66	14	of	of	ADP
cjfa-48231	66	15	ic	ic	PRON
cjfa-48231	66	16	which	which	PRON
cjfa-48231	66	17	helps	help	VERB
cjfa-48231	66	18	the	the	DET
cjfa-48231	66	19	company	company	NOUN
cjfa-48231	66	20	in	in	ADP
cjfa-48231	66	21	enhancing	enhance	VERB
cjfa-48231	66	22	its	its	PRON
cjfa-48231	66	23	market	market	NOUN
cjfa-48231	66	24	performance	performance	NOUN
cjfa-48231	66	25	(	(	PUNCT
cjfa-48231	66	26	value	value	NOUN
cjfa-48231	66	27	)	)	PUNCT
cjfa-48231	66	28	.	.	PUNCT
cjfa-48231	67	1	as	as	ADP
cjfa-48231	67	2	a	a	DET
cjfa-48231	67	3	result	result	NOUN
cjfa-48231	67	4	this	this	PRON
cjfa-48231	67	5	,	,	PUNCT
cjfa-48231	67	6	it	it	PRON
cjfa-48231	67	7	is	be	AUX
cjfa-48231	67	8	important	important	ADJ
cjfa-48231	67	9	that	that	SCONJ
cjfa-48231	67	10	company	company	NOUN
cjfa-48231	67	11	value	value	NOUN
cjfa-48231	67	12	,	,	PUNCT
cjfa-48231	67	13	measure	measure	NOUN
cjfa-48231	67	14	and	and	CCONJ
cjfa-48231	67	15	disclose	disclose	VERB
cjfa-48231	67	16	it	it	PRON
cjfa-48231	67	17	in	in	ADP
cjfa-48231	67	18	order	order	NOUN
cjfa-48231	67	19	to	to	PART
cjfa-48231	67	20	provide	provide	VERB
cjfa-48231	67	21	adequate	adequate	ADJ
cjfa-48231	67	22	and	and	CCONJ
cjfa-48231	67	23	complete	complete	ADJ
cjfa-48231	67	24	information	information	NOUN
cjfa-48231	67	25	on	on	ADP
cjfa-48231	67	26	this	this	DET
cjfa-48231	67	27	asset	asset	NOUN
cjfa-48231	67	28	to	to	PART
cjfa-48231	67	29	increase	increase	VERB
cjfa-48231	67	30	it	it	PRON
cjfa-48231	67	31	worth	worth	ADJ
cjfa-48231	67	32	.	.	PUNCT
cjfa-48231	68	1	performance	performance	NOUN
cjfa-48231	68	2	of	of	ADP
cjfa-48231	68	3	a	a	DET
cjfa-48231	68	4	company	company	NOUN
cjfa-48231	68	5	can	can	AUX
cjfa-48231	68	6	be	be	AUX
cjfa-48231	68	7	measured	measure	VERB
cjfa-48231	68	8	from	from	ADP
cjfa-48231	68	9	both	both	CCONJ
cjfa-48231	68	10	financial	financial	ADJ
cjfa-48231	68	11	(	(	PUNCT
cjfa-48231	68	12	roi	roi	NOUN
cjfa-48231	68	13	,	,	PUNCT
cjfa-48231	68	14	roa	roa	PROPN
cjfa-48231	68	15	;	;	PUNCT
cjfa-48231	68	16	profits	profit	NOUN
cjfa-48231	68	17	)	)	PUNCT
cjfa-48231	68	18	,	,	PUNCT
cjfa-48231	68	19	market	market	NOUN
cjfa-48231	68	20	value	value	NOUN
cjfa-48231	68	21	(	(	PUNCT
cjfa-48231	68	22	turnovers	turnover	NOUN
cjfa-48231	68	23	,	,	PUNCT
cjfa-48231	68	24	market	market	NOUN
cjfa-48231	68	25	price	price	NOUN
cjfa-48231	68	26	)	)	PUNCT
cjfa-48231	68	27	,	,	PUNCT
cjfa-48231	68	28	and	and	CCONJ
cjfa-48231	68	29	shareholder	shareholder	NOUN
cjfa-48231	68	30	return	return	NOUN
cjfa-48231	68	31	(	(	PUNCT
cjfa-48231	68	32	roe	roe	NOUN
cjfa-48231	68	33	)	)	PUNCT
cjfa-48231	68	34	and	and	CCONJ
cjfa-48231	68	35	non	non	ADJ
cjfa-48231	68	36	-	-	ADJ
cjfa-48231	68	37	financial	financial	ADJ
cjfa-48231	68	38	(	(	PUNCT
cjfa-48231	68	39	customer	customer	NOUN
cjfa-48231	68	40	satisfaction	satisfaction	NOUN
cjfa-48231	68	41	and	and	CCONJ
cjfa-48231	68	42	service	service	NOUN
cjfa-48231	68	43	delivery	delivery	NOUN
cjfa-48231	68	44	)	)	PUNCT
cjfa-48231	68	45	(	(	PUNCT
cjfa-48231	68	46	yahaya	yahaya	PROPN
cjfa-48231	68	47	,	,	PUNCT
cjfa-48231	68	48	salman	salman	PROPN
cjfa-48231	68	49	,	,	PUNCT
cjfa-48231	68	50	abdulsalam	abdulsalam	PROPN
cjfa-48231	68	51	&	&	CCONJ
cjfa-48231	68	52	adegbayibi	adegbayibi	PROPN
cjfa-48231	68	53	,	,	PUNCT
cjfa-48231	68	54	2022	2022	NUM
cjfa-48231	68	55	;	;	PUNCT
cjfa-48231	68	56	divinney	divinney	NOUN
cjfa-48231	68	57	,	,	PUNCT
cjfa-48231	68	58	richard	richard	PROPN
cjfa-48231	68	59	,	,	PUNCT
cjfa-48231	68	60	yip	yip	PROPN
cjfa-48231	68	61	&	&	CCONJ
cjfa-48231	68	62	johnson	johnson	PROPN
cjfa-48231	68	63	,	,	PUNCT
cjfa-48231	68	64	2008	2008	NUM
cjfa-48231	68	65	)	)	PUNCT
cjfa-48231	68	66	.	.	PUNCT
cjfa-48231	69	1	market	market	NOUN
cjfa-48231	69	2	value	value	NOUN
cjfa-48231	69	3	is	be	AUX
cjfa-48231	69	4	a	a	DET
cjfa-48231	69	5	reflection	reflection	NOUN
cjfa-48231	69	6	of	of	ADP
cjfa-48231	69	7	company	company	NOUN
cjfa-48231	69	8	’s	’s	PART
cjfa-48231	69	9	ability	ability	NOUN
cjfa-48231	69	10	which	which	PRON
cjfa-48231	69	11	comes	come	VERB
cjfa-48231	69	12	from	from	ADP
cjfa-48231	69	13	market	market	NOUN
cjfa-48231	69	14	price	price	NOUN
cjfa-48231	69	15	(	(	PUNCT
cjfa-48231	69	16	margono	margono	NOUN
cjfa-48231	69	17	&	&	CCONJ
cjfa-48231	69	18	gantino	gantino	NOUN
cjfa-48231	69	19	,	,	PUNCT
cjfa-48231	69	20	2021	2021	NUM
cjfa-48231	69	21	)	)	PUNCT
cjfa-48231	69	22	.	.	PUNCT
cjfa-48231	70	1	sustainability	sustainability	NOUN
cjfa-48231	70	2	and	and	CCONJ
cjfa-48231	70	3	profitability	profitability	NOUN
cjfa-48231	70	4	are	be	AUX
cjfa-48231	70	5	other	other	ADJ
cjfa-48231	70	6	dimensions	dimension	NOUN
cjfa-48231	70	7	of	of	ADP
cjfa-48231	70	8	measuring	measure	VERB
cjfa-48231	70	9	firm	firm	NOUN
cjfa-48231	70	10	’s	’s	PART
cjfa-48231	70	11	performance	performance	NOUN
cjfa-48231	70	12	(	(	PUNCT
cjfa-48231	70	13	desai	desai	PROPN
cjfa-48231	70	14	&	&	CCONJ
cjfa-48231	70	15	raval	raval	PROPN
cjfa-48231	70	16	,	,	PUNCT
cjfa-48231	70	17	2022	2022	NUM
cjfa-48231	70	18	)	)	PUNCT
cjfa-48231	70	19	.	.	PUNCT
cjfa-48231	71	1	profitability	profitability	NOUN
cjfa-48231	71	2	is	be	AUX
cjfa-48231	71	3	the	the	DET
cjfa-48231	71	4	ability	ability	NOUN
cjfa-48231	71	5	of	of	ADP
cjfa-48231	71	6	firm	firm	NOUN
cjfa-48231	71	7	to	to	PART
cjfa-48231	71	8	make	make	VERB
cjfa-48231	71	9	profit	profit	NOUN
cjfa-48231	71	10	from	from	ADP
cjfa-48231	71	11	all	all	PRON
cjfa-48231	71	12	of	of	ADP
cjfa-48231	71	13	its	its	PRON
cjfa-48231	71	14	resources	resource	NOUN
cjfa-48231	71	15	(	(	PUNCT
cjfa-48231	71	16	intellectual	intellectual	ADJ
cjfa-48231	71	17	capital/	capital/	NUM
cjfa-48231	71	18	resources	resource	NOUN
cjfa-48231	71	19	and	and	CCONJ
cjfa-48231	71	20	physical	physical	ADJ
cjfa-48231	71	21	resources	resource	NOUN
cjfa-48231	71	22	(	(	PUNCT
cjfa-48231	71	23	odhong	odhong	ADJ
cjfa-48231	71	24	,	,	PUNCT
cjfa-48231	71	25	were	be	AUX
cjfa-48231	71	26	&	&	CCONJ
cjfa-48231	71	27	omolo	omolo	ADJ
cjfa-48231	71	28	,	,	PUNCT
cjfa-48231	71	29	2014	2014	NUM
cjfa-48231	71	30	)	)	PUNCT
cjfa-48231	71	31	.	.	PUNCT
cjfa-48231	72	1	in	in	ADP
cjfa-48231	72	2	other	other	ADJ
cjfa-48231	72	3	view	view	NOUN
cjfa-48231	72	4	harward	harward	ADV
cjfa-48231	72	5	and	and	CCONJ
cjfa-48231	72	6	upton	upton	PROPN
cjfa-48231	72	7	(	(	PUNCT
cjfa-48231	72	8	2012	2012	NUM
cjfa-48231	72	9	)	)	PUNCT
cjfa-48231	72	10	,	,	PUNCT
cjfa-48231	72	11	opined	opine	VERB
cjfa-48231	72	12	that	that	SCONJ
cjfa-48231	72	13	it	it	PRON
cjfa-48231	72	14	is	be	AUX
cjfa-48231	72	15	also	also	ADV
cjfa-48231	72	16	measured	measure	VERB
cjfa-48231	72	17	by	by	ADP
cjfa-48231	72	18	company	company	NOUN
cjfa-48231	72	19	’s	’s	PART
cjfa-48231	72	20	management	management	NOUN
cjfa-48231	72	21	efficiency	efficiency	NOUN
cjfa-48231	72	22	.	.	PUNCT
cjfa-48231	73	1	suharman	suharman	NOUN
cjfa-48231	73	2	,	,	PUNCT
cjfa-48231	73	3	hapsari	hapsari	ADJ
cjfa-48231	73	4	,	,	PUNCT
cjfa-48231	73	5	hidayah	hidayah	NOUN
cjfa-48231	73	6	,	,	PUNCT
cjfa-48231	73	7	and	and	CCONJ
cjfa-48231	73	8	saraswati	saraswati	NOUN
cjfa-48231	73	9	,	,	PUNCT
cjfa-48231	73	10	(	(	PUNCT
cjfa-48231	73	11	2023	2023	NUM
cjfa-48231	73	12	)	)	PUNCT
cjfa-48231	73	13	examined	examine	VERB
cjfa-48231	73	14	69	69	NUM
cjfa-48231	73	15	indonesian	indonesian	ADJ
cjfa-48231	73	16	state	state	NOUN
cjfa-48231	73	17	-	-	PUNCT
cjfa-48231	73	18	owned	own	VERB
cjfa-48231	73	19	enterprises	enterprise	NOUN
cjfa-48231	73	20	using	use	VERB
cjfa-48231	73	21	primary	primary	ADJ
cjfa-48231	73	22	data	datum	NOUN
cjfa-48231	73	23	source	source	NOUN
cjfa-48231	73	24	found	find	VERB
cjfa-48231	73	25	positive	positive	ADJ
cjfa-48231	73	26	relationship	relationship	NOUN
cjfa-48231	73	27	among	among	ADP
cjfa-48231	73	28	intellectual	intellectual	ADJ
cjfa-48231	73	29	capital	capital	NOUN
cjfa-48231	73	30	,	,	PUNCT
cjfa-48231	73	31	value	value	NOUN
cjfa-48231	73	32	chain	chain	NOUN
cjfa-48231	73	33	and	and	CCONJ
cjfa-48231	73	34	financial	financial	ADJ
cjfa-48231	73	35	performance	performance	NOUN
cjfa-48231	73	36	of	of	ADP
cjfa-48231	73	37	the	the	DET
cjfa-48231	73	38	sampled	sample	VERB
cjfa-48231	73	39	companies	company	NOUN
cjfa-48231	73	40	.	.	PUNCT
cjfa-48231	74	1	other	other	ADJ
cjfa-48231	74	2	previous	previous	ADJ
cjfa-48231	74	3	studies	study	NOUN
cjfa-48231	74	4	with	with	ADP
cjfa-48231	74	5	empirical	empirical	ADJ
cjfa-48231	74	6	evidence	evidence	NOUN
cjfa-48231	74	7	of	of	ADP
cjfa-48231	74	8	positive	positive	ADJ
cjfa-48231	74	9	relationship	relationship	NOUN
cjfa-48231	74	10	between	between	ADP
cjfa-48231	74	11	hce	hce	PROPN
cjfa-48231	74	12	and	and	CCONJ
cjfa-48231	74	13	roa	roa	PROPN
cjfa-48231	74	14	include	include	VERB
cjfa-48231	74	15	:	:	PUNCT
cjfa-48231	74	16	salman	salman	PROPN
cjfa-48231	74	17	(	(	PUNCT
cjfa-48231	74	18	2022	2022	NUM
cjfa-48231	74	19	)	)	PUNCT
cjfa-48231	74	20	;	;	PUNCT
cjfa-48231	74	21	acuna	acuna	PROPN
cjfa-48231	74	22	-	-	PUNCT
cjfa-48231	74	23	opazo	opazo	PROPN
cjfa-48231	74	24	&	&	CCONJ
cjfa-48231	74	25	gonzalez	gonzalez	PROPN
cjfa-48231	74	26	(	(	PUNCT
cjfa-48231	74	27	2021	2021	NUM
cjfa-48231	74	28	)	)	PUNCT
cjfa-48231	74	29	;	;	PUNCT
cjfa-48231	74	30	alfiero	alfiero	NUM
cjfa-48231	74	31	,	,	PUNCT
cjfa-48231	74	32	brescia	brescia	PROPN
cjfa-48231	74	33	,	,	PUNCT
cjfa-48231	74	34	and	and	CCONJ
cjfa-48231	74	35	bert	bert	PROPN
cjfa-48231	74	36	(	(	PUNCT
cjfa-48231	74	37	2021	2021	NUM
cjfa-48231	74	38	)	)	PUNCT
cjfa-48231	74	39	;	;	PUNCT
cjfa-48231	74	40	ousama	ousama	NOUN
cjfa-48231	74	41	,	,	PUNCT
cjfa-48231	74	42	hammami	hammami	NOUN
cjfa-48231	74	43	and	and	CCONJ
cjfa-48231	74	44	abdulkarim	abdulkarim	NOUN
cjfa-48231	74	45	(	(	PUNCT
cjfa-48231	74	46	2020	2020	NUM
cjfa-48231	74	47	)	)	PUNCT
cjfa-48231	74	48	;	;	PUNCT
cjfa-48231	74	49	soewarno	soewarno	NOUN
cjfa-48231	74	50	and	and	CCONJ
cjfa-48231	74	51	tjahjadi	tjahjadi	NOUN
cjfa-48231	74	52	(	(	PUNCT
cjfa-48231	74	53	2020	2020	NUM
cjfa-48231	74	54	)	)	PUNCT
cjfa-48231	74	55	;	;	PUNCT
cjfa-48231	74	56	momani	momani	X
cjfa-48231	74	57	and	and	CCONJ
cjfa-48231	74	58	nour	nour	PROPN
cjfa-48231	74	59	(	(	PUNCT
cjfa-48231	74	60	2019	2019	NUM
cjfa-48231	74	61	)	)	PUNCT
cjfa-48231	74	62	;	;	PUNCT
cjfa-48231	74	63	komala	komala	PROPN
cjfa-48231	74	64	and	and	CCONJ
cjfa-48231	74	65	fuad	fuad	PROPN
cjfa-48231	74	66	(	(	PUNCT
cjfa-48231	74	67	2017	2017	NUM
cjfa-48231	74	68	)	)	PUNCT
cjfa-48231	74	69	.	.	PUNCT
cjfa-48231	75	1	on	on	ADP
cjfa-48231	75	2	the	the	DET
cjfa-48231	75	3	other	other	ADJ
cjfa-48231	75	4	hand	hand	NOUN
cjfa-48231	75	5	,	,	PUNCT
cjfa-48231	75	6	the	the	DET
cjfa-48231	75	7	study	study	NOUN
cjfa-48231	75	8	of	of	ADP
cjfa-48231	75	9	buallay	buallay	NOUN
cjfa-48231	75	10	(	(	PUNCT
cjfa-48231	75	11	2017	2017	NUM
cjfa-48231	75	12	)	)	PUNCT
cjfa-48231	75	13	discovered	discover	VERB
cjfa-48231	75	14	no	no	DET
cjfa-48231	75	15	significant	significant	ADJ
cjfa-48231	75	16	relationship	relationship	NOUN
cjfa-48231	75	17	between	between	ADP
cjfa-48231	75	18	hce	hce	PROPN
cjfa-48231	75	19	and	and	CCONJ
cjfa-48231	75	20	roa	roa	PROPN
cjfa-48231	75	21	.	.	PUNCT
cjfa-48231	76	1	maditinos	maditinos	PROPN
cjfa-48231	76	2	et	et	PROPN
cjfa-48231	76	3	al	al	PROPN
cjfa-48231	76	4	.	.	PUNCT
cjfa-48231	77	1	(	(	PUNCT
cjfa-48231	77	2	2011	2011	NUM
cjfa-48231	77	3	)	)	PUNCT
cjfa-48231	77	4	;	;	PUNCT
cjfa-48231	77	5	chang	chang	PROPN
cjfa-48231	77	6	and	and	CCONJ
cjfa-48231	77	7	hsieh	hsieh	PROPN
cjfa-48231	77	8	(	(	PUNCT
cjfa-48231	77	9	2011	2011	NUM
cjfa-48231	77	10	)	)	PUNCT
cjfa-48231	77	11	observed	observe	VERB
cjfa-48231	77	12	significant	significant	ADJ
cjfa-48231	77	13	but	but	CCONJ
cjfa-48231	77	14	negative	negative	ADJ
cjfa-48231	77	15	impact	impact	NOUN
cjfa-48231	77	16	of	of	ADP
cjfa-48231	77	17	hce	hce	PROPN
cjfa-48231	77	18	on	on	ADP
cjfa-48231	77	19	ato	ato	PROPN
cjfa-48231	77	20	while	while	SCONJ
cjfa-48231	77	21	scafarto	scafarto	NOUN
cjfa-48231	77	22	,	,	PUNCT
cjfa-48231	77	23	ricci	ricci	PROPN
cjfa-48231	77	24	and	and	CCONJ
cjfa-48231	77	25	scafrato	scafrato	PROPN
cjfa-48231	77	26	(	(	PUNCT
cjfa-48231	77	27	2016	2016	NUM
cjfa-48231	77	28	)	)	PUNCT
cjfa-48231	77	29	ramat	ramat	PROPN
cjfa-48231	77	30	titilayo	titilayo	PROPN
cjfa-48231	77	31	salman	salman	PROPN
cjfa-48231	77	32	,	,	PUNCT
cjfa-48231	77	33	segun	segun	VERB
cjfa-48231	77	34	abogun6464	abogun6464	PRON
cjfa-48231	77	35	empirically	empirically	ADV
cjfa-48231	77	36	evidenced	evidence	VERB
cjfa-48231	77	37	that	that	SCONJ
cjfa-48231	77	38	hce	hce	PROPN
cjfa-48231	77	39	moderates	moderate	VERB
cjfa-48231	77	40	the	the	DET
cjfa-48231	77	41	impact	impact	NOUN
cjfa-48231	77	42	of	of	ADP
cjfa-48231	77	43	innovative	innovative	ADJ
cjfa-48231	77	44	capital	capital	NOUN
cjfa-48231	77	45	and	and	CCONJ
cjfa-48231	77	46	performance	performance	NOUN
cjfa-48231	77	47	of	of	ADP
cjfa-48231	77	48	companies	company	NOUN
cjfa-48231	77	49	examined	examine	VERB
cjfa-48231	77	50	.	.	PUNCT
cjfa-48231	78	1	the	the	DET
cjfa-48231	78	2	findings	finding	NOUN
cjfa-48231	78	3	as	as	SCONJ
cjfa-48231	78	4	shown	show	VERB
cjfa-48231	78	5	above	above	ADV
cjfa-48231	78	6	is	be	AUX
cjfa-48231	78	7	inconclusive	inconclusive	ADJ
cjfa-48231	78	8	hence	hence	ADV
cjfa-48231	78	9	,	,	PUNCT
cjfa-48231	78	10	we	we	PRON
cjfa-48231	78	11	hypothesized	hypothesize	VERB
cjfa-48231	78	12	that	that	SCONJ
cjfa-48231	78	13	:	:	PUNCT
cjfa-48231	78	14	h1	h1	PROPN
cjfa-48231	78	15	:	:	PUNCT
cjfa-48231	78	16	human	human	ADJ
cjfa-48231	78	17	capital	capital	NOUN
cjfa-48231	78	18	efficiency	efficiency	NOUN
cjfa-48231	78	19	(	(	PUNCT
cjfa-48231	78	20	sce	sce	PROPN
cjfa-48231	78	21	)	)	PUNCT
cjfa-48231	78	22	will	will	AUX
cjfa-48231	78	23	positively	positively	ADV
cjfa-48231	78	24	influence	influence	VERB
cjfa-48231	78	25	market	market	NOUN
cjfa-48231	78	26	value	value	NOUN
cjfa-48231	78	27	(	(	PUNCT
cjfa-48231	78	28	mv	mv	NOUN
cjfa-48231	78	29	)	)	PUNCT
cjfa-48231	78	30	ceteris	ceteris	NOUN
cjfa-48231	78	31	paribus	paribus	NOUN
cjfa-48231	78	32	.	.	PUNCT
cjfa-48231	79	1	structural	structural	ADJ
cjfa-48231	79	2	capital	capital	NOUN
cjfa-48231	79	3	and	and	CCONJ
cjfa-48231	79	4	market	market	NOUN
cjfa-48231	79	5	valuestructural	valuestructural	ADJ
cjfa-48231	79	6	capital	capital	NOUN
cjfa-48231	79	7	and	and	CCONJ
cjfa-48231	79	8	market	market	NOUN
cjfa-48231	79	9	value	value	NOUN
cjfa-48231	79	10	structural	structural	ADJ
cjfa-48231	79	11	capital	capital	NOUN
cjfa-48231	79	12	efficiency	efficiency	NOUN
cjfa-48231	79	13	(	(	PUNCT
cjfa-48231	79	14	sce	sce	NOUN
cjfa-48231	79	15	):	):	PUNCT
cjfa-48231	79	16	this	this	DET
cjfa-48231	79	17	capital	capital	NOUN
cjfa-48231	79	18	which	which	PRON
cjfa-48231	79	19	include	include	VERB
cjfa-48231	79	20	the	the	DET
cjfa-48231	79	21	routines	routine	NOUN
cjfa-48231	79	22	,	,	PUNCT
cjfa-48231	79	23	procedures	procedure	NOUN
cjfa-48231	79	24	,	,	PUNCT
cjfa-48231	79	25	patents	patent	NOUN
cjfa-48231	79	26	,	,	PUNCT
cjfa-48231	79	27	intellectual	intellectual	ADJ
cjfa-48231	79	28	property	property	NOUN
cjfa-48231	79	29	,	,	PUNCT
cjfa-48231	79	30	trademark	trademark	NOUN
cjfa-48231	79	31	,	,	PUNCT
cjfa-48231	79	32	copyright	copyright	NOUN
cjfa-48231	79	33	,	,	PUNCT
cjfa-48231	79	34	research	research	NOUN
cjfa-48231	79	35	and	and	CCONJ
cjfa-48231	79	36	development	development	NOUN
cjfa-48231	79	37	(	(	PUNCT
cjfa-48231	79	38	r&d	r&d	NOUN
cjfa-48231	79	39	)	)	PUNCT
cjfa-48231	79	40	and	and	CCONJ
cjfa-48231	79	41	other	other	ADJ
cjfa-48231	79	42	infrastructural	infrastructural	ADJ
cjfa-48231	79	43	facilities	facility	NOUN
cjfa-48231	79	44	used	use	VERB
cjfa-48231	79	45	by	by	ADP
cjfa-48231	79	46	workers	worker	NOUN
cjfa-48231	79	47	to	to	PART
cjfa-48231	79	48	add	add	VERB
cjfa-48231	79	49	value	value	NOUN
cjfa-48231	79	50	(	(	PUNCT
cjfa-48231	79	51	bontis	bontis	ADJ
cjfa-48231	79	52	,	,	PUNCT
cjfa-48231	79	53	1998	1998	NUM
cjfa-48231	79	54	;	;	PUNCT
cjfa-48231	79	55	gates	gates	PROPN
cjfa-48231	79	56	&	&	CCONJ
cjfa-48231	79	57	langevin	langevin	NOUN
cjfa-48231	79	58	,	,	PUNCT
cjfa-48231	79	59	2018	2018	NUM
cjfa-48231	79	60	;	;	PUNCT
cjfa-48231	79	61	yousaff	yousaff	NOUN
cjfa-48231	79	62	,	,	PUNCT
cjfa-48231	79	63	2021	2021	NUM
cjfa-48231	79	64	)	)	PUNCT
cjfa-48231	79	65	.	.	PUNCT
cjfa-48231	80	1	nadeem	nadeem	PROPN
cjfa-48231	80	2	,	,	PUNCT
cjfa-48231	80	3	dumay	dumay	PROPN
cjfa-48231	80	4	and	and	CCONJ
cjfa-48231	80	5	massaro	massaro	PROPN
cjfa-48231	80	6	(	(	PUNCT
cjfa-48231	80	7	2018	2018	NUM
cjfa-48231	80	8	)	)	PUNCT
cjfa-48231	80	9	,	,	PUNCT
cjfa-48231	80	10	submits	submit	VERB
cjfa-48231	80	11	that	that	SCONJ
cjfa-48231	80	12	sce	sce	PROPN
cjfa-48231	80	13	is	be	AUX
cjfa-48231	80	14	the	the	DET
cjfa-48231	80	15	rare	rare	ADJ
cjfa-48231	80	16	resource	resource	NOUN
cjfa-48231	80	17	that	that	PRON
cjfa-48231	80	18	is	be	AUX
cjfa-48231	80	19	unique	unique	ADJ
cjfa-48231	80	20	.	.	PUNCT
cjfa-48231	81	1	all	all	DET
cjfa-48231	81	2	companies	company	NOUN
cjfa-48231	81	3	have	have	VERB
cjfa-48231	81	4	their	their	PRON
cjfa-48231	81	5	own	own	ADJ
cjfa-48231	81	6	production	production	NOUN
cjfa-48231	81	7	design	design	NOUN
cjfa-48231	81	8	,	,	PUNCT
cjfa-48231	81	9	operating	operating	NOUN
cjfa-48231	81	10	system	system	NOUN
cjfa-48231	81	11	,	,	PUNCT
cjfa-48231	81	12	organizational	organizational	ADJ
cjfa-48231	81	13	culture	culture	NOUN
cjfa-48231	81	14	and	and	CCONJ
cjfa-48231	81	15	management	management	NOUN
cjfa-48231	81	16	philosophy	philosophy	NOUN
cjfa-48231	81	17	that	that	PRON
cjfa-48231	81	18	vary	vary	VERB
cjfa-48231	81	19	from	from	ADP
cjfa-48231	81	20	other	other	ADJ
cjfa-48231	81	21	companies	company	NOUN
cjfa-48231	81	22	.	.	PUNCT
cjfa-48231	82	1	if	if	SCONJ
cjfa-48231	82	2	this	this	DET
cjfa-48231	82	3	unique	unique	ADJ
cjfa-48231	82	4	capital	capital	NOUN
cjfa-48231	82	5	of	of	ADP
cjfa-48231	82	6	a	a	DET
cjfa-48231	82	7	company	company	NOUN
cjfa-48231	82	8	is	be	AUX
cjfa-48231	82	9	ignored	ignore	VERB
cjfa-48231	82	10	,	,	PUNCT
cjfa-48231	82	11	company	company	NOUN
cjfa-48231	82	12	’s	’s	PART
cjfa-48231	82	13	value	value	NOUN
cjfa-48231	82	14	/	/	SYM
cjfa-48231	82	15	market	market	NOUN
cjfa-48231	82	16	price	price	NOUN
cjfa-48231	82	17	of	of	ADP
cjfa-48231	82	18	such	such	ADJ
cjfa-48231	82	19	company	company	NOUN
cjfa-48231	82	20	will	will	AUX
cjfa-48231	82	21	decrease	decrease	VERB
cjfa-48231	82	22	in	in	ADP
cjfa-48231	82	23	the	the	DET
cjfa-48231	82	24	global	global	ADJ
cjfa-48231	82	25	market	market	NOUN
cjfa-48231	82	26	.	.	PUNCT
cjfa-48231	83	1	according	accord	VERB
cjfa-48231	83	2	to	to	ADP
cjfa-48231	83	3	razafindrambinina	razafindrambinina	VERB
cjfa-48231	83	4	and	and	CCONJ
cjfa-48231	83	5	anggreni	anggreni	ADJ
cjfa-48231	83	6	(	(	PUNCT
cjfa-48231	83	7	2011	2011	NUM
cjfa-48231	83	8	)	)	PUNCT
cjfa-48231	83	9	,	,	PUNCT
cjfa-48231	83	10	this	this	DET
cjfa-48231	83	11	capital	capital	NOUN
cjfa-48231	83	12	influence	influence	NOUN
cjfa-48231	83	13	firms	firm	NOUN
cjfa-48231	83	14	’	’	PART
cjfa-48231	83	15	performance	performance	NOUN
cjfa-48231	83	16	significantly	significantly	ADV
cjfa-48231	83	17	.	.	PUNCT
cjfa-48231	84	1	renaldo	renaldo	PROPN
cjfa-48231	84	2	,	,	PUNCT
cjfa-48231	84	3	suyono	suyono	PROPN
cjfa-48231	84	4	,	,	PUNCT
cjfa-48231	84	5	andi	andi	PROPN
cjfa-48231	84	6	,	,	PUNCT
cjfa-48231	84	7	putri	putri	NOUN
cjfa-48231	84	8	and	and	CCONJ
cjfa-48231	84	9	cecilia	cecilia	NOUN
cjfa-48231	84	10	(	(	PUNCT
cjfa-48231	84	11	2023	2023	NUM
cjfa-48231	84	12	)	)	PUNCT
cjfa-48231	84	13	investigated	investigate	VERB
cjfa-48231	84	14	the	the	DET
cjfa-48231	84	15	effect	effect	NOUN
cjfa-48231	84	16	of	of	ADP
cjfa-48231	84	17	business	business	NOUN
cjfa-48231	84	18	intelligence	intelligence	NOUN
cjfa-48231	84	19	,	,	PUNCT
cjfa-48231	84	20	intellectual	intellectual	ADJ
cjfa-48231	84	21	capital	capital	NOUN
cjfa-48231	84	22	,	,	PUNCT
cjfa-48231	84	23	and	and	CCONJ
cjfa-48231	84	24	financial	financial	ADJ
cjfa-48231	84	25	performance	performance	NOUN
cjfa-48231	84	26	on	on	ADP
cjfa-48231	84	27	firm	firm	ADJ
cjfa-48231	84	28	value	value	NOUN
cjfa-48231	84	29	of	of	ADP
cjfa-48231	84	30	420	420	NUM
cjfa-48231	84	31	manufacturing	manufacturing	NOUN
cjfa-48231	84	32	companies	company	NOUN
cjfa-48231	84	33	and	and	CCONJ
cjfa-48231	84	34	the	the	DET
cjfa-48231	84	35	results	result	NOUN
cjfa-48231	84	36	showed	show	VERB
cjfa-48231	84	37	positive	positive	ADJ
cjfa-48231	84	38	and	and	CCONJ
cjfa-48231	84	39	significant	significant	ADJ
cjfa-48231	84	40	effect	effect	NOUN
cjfa-48231	84	41	between	between	ADP
cjfa-48231	84	42	intellectual	intellectual	ADJ
cjfa-48231	84	43	capital	capital	NOUN
cjfa-48231	84	44	and	and	CCONJ
cjfa-48231	84	45	financial	financial	ADJ
cjfa-48231	84	46	performance	performance	NOUN
cjfa-48231	84	47	.	.	PUNCT
cjfa-48231	85	1	cabrilo	cabrilo	NOUN
cjfa-48231	85	2	and	and	CCONJ
cjfa-48231	85	3	dahms	dahm	NOUN
cjfa-48231	85	4	(	(	PUNCT
cjfa-48231	85	5	2018	2018	NUM
cjfa-48231	85	6	)	)	PUNCT
cjfa-48231	85	7	explored	explore	VERB
cjfa-48231	85	8	the	the	DET
cjfa-48231	85	9	relationship	relationship	NOUN
cjfa-48231	85	10	between	between	ADP
cjfa-48231	85	11	ic	ic	PROPN
cjfa-48231	85	12	and	and	CCONJ
cjfa-48231	85	13	market	market	NOUN
cjfa-48231	85	14	performance	performance	NOUN
cjfa-48231	85	15	of	of	ADP
cjfa-48231	85	16	101	101	NUM
cjfa-48231	85	17	serbian	serbian	ADJ
cjfa-48231	85	18	firms	firm	NOUN
cjfa-48231	85	19	with	with	ADP
cjfa-48231	85	20	moderation	moderation	NOUN
cjfa-48231	85	21	effect	effect	NOUN
cjfa-48231	85	22	of	of	ADP
cjfa-48231	85	23	firm	firm	ADJ
cjfa-48231	85	24	innovation	innovation	NOUN
cjfa-48231	85	25	.	.	PUNCT
cjfa-48231	86	1	data	datum	NOUN
cjfa-48231	86	2	collected	collect	VERB
cjfa-48231	86	3	were	be	AUX
cjfa-48231	86	4	analysed	analyse	VERB
cjfa-48231	86	5	with	with	ADP
cjfa-48231	86	6	structural	structural	ADJ
cjfa-48231	86	7	equation	equation	NOUN
cjfa-48231	86	8	model	model	NOUN
cjfa-48231	86	9	(	(	PUNCT
cjfa-48231	86	10	sem	sem	NOUN
cjfa-48231	86	11	)	)	PUNCT
cjfa-48231	86	12	.	.	PUNCT
cjfa-48231	87	1	the	the	DET
cjfa-48231	87	2	findings	finding	NOUN
cjfa-48231	87	3	showed	show	VERB
cjfa-48231	87	4	that	that	SCONJ
cjfa-48231	87	5	sce	sce	PROPN
cjfa-48231	87	6	and	and	CCONJ
cjfa-48231	87	7	rc	rc	PROPN
cjfa-48231	87	8	have	have	VERB
cjfa-48231	87	9	direct	direct	ADJ
cjfa-48231	87	10	association	association	NOUN
cjfa-48231	87	11	with	with	ADP
cjfa-48231	87	12	innovation	innovation	NOUN
cjfa-48231	87	13	performance	performance	NOUN
cjfa-48231	87	14	.	.	PUNCT
cjfa-48231	88	1	on	on	ADP
cjfa-48231	88	2	contrary	contrary	ADJ
cjfa-48231	88	3	,	,	PUNCT
cjfa-48231	88	4	chowdhury	chowdhury	PROPN
cjfa-48231	88	5	,	,	PUNCT
cjfa-48231	88	6	rana	rana	PROPN
cjfa-48231	88	7	and	and	CCONJ
cjfa-48231	88	8	azim	azim	PROPN
cjfa-48231	88	9	(	(	PUNCT
cjfa-48231	88	10	2019	2019	NUM
cjfa-48231	88	11	)	)	PUNCT
cjfa-48231	88	12	,	,	PUNCT
cjfa-48231	88	13	buallay	buallay	NOUN
cjfa-48231	88	14	(	(	PUNCT
cjfa-48231	88	15	2017	2017	NUM
cjfa-48231	88	16	)	)	PUNCT
cjfa-48231	88	17	and	and	CCONJ
cjfa-48231	88	18	ousama	ousama	PROPN
cjfa-48231	88	19	and	and	CCONJ
cjfa-48231	88	20	fatima	fatima	PROPN
cjfa-48231	88	21	(	(	PUNCT
cjfa-48231	88	22	2015	2015	NUM
cjfa-48231	88	23	)	)	PUNCT
cjfa-48231	88	24	observed	observe	VERB
cjfa-48231	88	25	that	that	SCONJ
cjfa-48231	88	26	sce	sce	PROPN
cjfa-48231	88	27	has	have	VERB
cjfa-48231	88	28	no	no	DET
cjfa-48231	88	29	significant	significant	ADJ
cjfa-48231	88	30	effect	effect	NOUN
cjfa-48231	88	31	on	on	ADP
cjfa-48231	88	32	roa	roa	PROPN
cjfa-48231	88	33	.	.	PUNCT
cjfa-48231	89	1	however	however	ADV
cjfa-48231	89	2	,	,	PUNCT
cjfa-48231	89	3	this	this	DET
cjfa-48231	89	4	study	study	NOUN
cjfa-48231	89	5	makes	make	VERB
cjfa-48231	89	6	used	use	VERB
cjfa-48231	89	7	of	of	ADP
cjfa-48231	89	8	market	market	NOUN
cjfa-48231	89	9	value	value	NOUN
cjfa-48231	89	10	of	of	ADP
cjfa-48231	89	11	company	company	NOUN
cjfa-48231	89	12	performance	performance	NOUN
cjfa-48231	89	13	as	as	SCONJ
cjfa-48231	89	14	it	it	PRON
cjfa-48231	89	15	represents	represent	VERB
cjfa-48231	89	16	the	the	DET
cjfa-48231	89	17	market	market	NOUN
cjfa-48231	89	18	price	price	NOUN
cjfa-48231	89	19	/	/	SYM
cjfa-48231	89	20	share	share	NOUN
cjfa-48231	89	21	of	of	ADP
cjfa-48231	89	22	a	a	DET
cjfa-48231	89	23	company	company	NOUN
cjfa-48231	89	24	in	in	ADP
cjfa-48231	89	25	the	the	DET
cjfa-48231	89	26	global	global	ADJ
cjfa-48231	89	27	market	market	NOUN
cjfa-48231	89	28	.	.	PUNCT
cjfa-48231	90	1	with	with	ADP
cjfa-48231	90	2	the	the	DET
cjfa-48231	90	3	above	above	ADJ
cjfa-48231	90	4	submissions	submission	NOUN
cjfa-48231	90	5	,	,	PUNCT
cjfa-48231	90	6	the	the	DET
cjfa-48231	90	7	findings	finding	NOUN
cjfa-48231	90	8	are	be	AUX
cjfa-48231	90	9	inconsistent	inconsistent	ADJ
cjfa-48231	90	10	,	,	PUNCT
cjfa-48231	90	11	we	we	PRON
cjfa-48231	90	12	therefore	therefore	ADV
cjfa-48231	90	13	hypothesized	hypothesize	VERB
cjfa-48231	90	14	that	that	SCONJ
cjfa-48231	90	15	:	:	PUNCT
cjfa-48231	90	16	h2	h2	NOUN
cjfa-48231	90	17	:	:	PUNCT
cjfa-48231	90	18	structural	structural	ADJ
cjfa-48231	90	19	capital	capital	NOUN
cjfa-48231	90	20	efficiency	efficiency	NOUN
cjfa-48231	90	21	(	(	PUNCT
cjfa-48231	90	22	sce	sce	PROPN
cjfa-48231	90	23	)	)	PUNCT
cjfa-48231	90	24	will	will	AUX
cjfa-48231	90	25	positively	positively	ADV
cjfa-48231	90	26	influence	influence	VERB
cjfa-48231	90	27	market	market	NOUN
cjfa-48231	90	28	value	value	NOUN
cjfa-48231	90	29	(	(	PUNCT
cjfa-48231	90	30	mv	mv	NOUN
cjfa-48231	90	31	)	)	PUNCT
cjfa-48231	90	32	ceteris	ceteris	NOUN
cjfa-48231	90	33	paribus	paribus	NOUN
cjfa-48231	90	34	.	.	PUNCT
cjfa-48231	91	1	intellectual	intellectual	ADJ
cjfa-48231	91	2	capital	capital	NOUN
cjfa-48231	91	3	and	and	CCONJ
cjfa-48231	91	4	market	market	NOUN
cjfa-48231	91	5	performance	performance	NOUN
cjfa-48231	91	6	of	of	ADP
cjfa-48231	91	7	nigerian	nigerian	ADJ
cjfa-48231	91	8	companies	company	NOUN
cjfa-48231	91	9	6565	6565	NUM
cjfa-48231	91	10	capital	capital	NOUN
cjfa-48231	91	11	employed	employ	VERB
cjfa-48231	91	12	and	and	CCONJ
cjfa-48231	91	13	market	market	NOUN
cjfa-48231	91	14	valuecapital	valuecapital	ADV
cjfa-48231	91	15	employed	employ	VERB
cjfa-48231	91	16	and	and	CCONJ
cjfa-48231	91	17	market	market	NOUN
cjfa-48231	91	18	value	value	NOUN
cjfa-48231	91	19	capital	capital	NOUN
cjfa-48231	91	20	employed	employ	VERB
cjfa-48231	91	21	is	be	AUX
cjfa-48231	91	22	another	another	DET
cjfa-48231	91	23	component	component	NOUN
cjfa-48231	91	24	of	of	ADP
cjfa-48231	91	25	vaic	vaic	ADV
cjfa-48231	91	26	and	and	CCONJ
cjfa-48231	91	27	this	this	DET
cjfa-48231	91	28	component	component	NOUN
cjfa-48231	91	29	is	be	AUX
cjfa-48231	91	30	used	use	VERB
cjfa-48231	91	31	to	to	PART
cjfa-48231	91	32	measure	measure	VERB
cjfa-48231	91	33	the	the	DET
cjfa-48231	91	34	physical	physical	ADJ
cjfa-48231	91	35	(	(	PUNCT
cjfa-48231	91	36	tangible	tangible	ADJ
cjfa-48231	91	37	)	)	PUNCT
cjfa-48231	91	38	asset	asset	NOUN
cjfa-48231	91	39	employed	employ	VERB
cjfa-48231	91	40	to	to	PART
cjfa-48231	91	41	generate	generate	VERB
cjfa-48231	91	42	profit	profit	NOUN
cjfa-48231	91	43	(	(	PUNCT
cjfa-48231	91	44	chowdhury	chowdhury	PROPN
cjfa-48231	91	45	et	et	PROPN
cjfa-48231	91	46	al	al	PROPN
cjfa-48231	91	47	.	.	PROPN
cjfa-48231	91	48	,	,	PUNCT
cjfa-48231	91	49	2019	2019	NUM
cjfa-48231	91	50	)	)	PUNCT
cjfa-48231	91	51	.	.	PUNCT
cjfa-48231	92	1	capital	capital	NOUN
cjfa-48231	92	2	employed	employ	VERB
cjfa-48231	92	3	supports	support	VERB
cjfa-48231	92	4	company	company	NOUN
cjfa-48231	92	5	intellectual	intellectual	ADJ
cjfa-48231	92	6	capital	capital	NOUN
cjfa-48231	92	7	to	to	PART
cjfa-48231	92	8	create	create	VERB
cjfa-48231	92	9	value	value	NOUN
cjfa-48231	92	10	in	in	ADP
cjfa-48231	92	11	the	the	DET
cjfa-48231	92	12	organization	organization	NOUN
cjfa-48231	92	13	.	.	PUNCT
cjfa-48231	93	1	this	this	DET
cjfa-48231	93	2	capital	capital	NOUN
cjfa-48231	93	3	includes	include	VERB
cjfa-48231	93	4	plants	plant	NOUN
cjfa-48231	93	5	and	and	CCONJ
cjfa-48231	93	6	machineries	machinery	NOUN
cjfa-48231	93	7	,	,	PUNCT
cjfa-48231	93	8	buildings	building	NOUN
cjfa-48231	93	9	,	,	PUNCT
cjfa-48231	93	10	fittings	fitting	NOUN
cjfa-48231	93	11	and	and	CCONJ
cjfa-48231	93	12	furniture	furniture	NOUN
cjfa-48231	93	13	,	,	PUNCT
cjfa-48231	93	14	motor	motor	NOUN
cjfa-48231	93	15	van	van	PROPN
cjfa-48231	93	16	and	and	CCONJ
cjfa-48231	93	17	other	other	ADJ
cjfa-48231	93	18	physical	physical	ADJ
cjfa-48231	93	19	assets	asset	NOUN
cjfa-48231	93	20	employed	employ	VERB
cjfa-48231	93	21	to	to	PART
cjfa-48231	93	22	generate	generate	VERB
cjfa-48231	93	23	revenue	revenue	NOUN
cjfa-48231	93	24	.	.	PUNCT
cjfa-48231	94	1	in	in	ADP
cjfa-48231	94	2	this	this	DET
cjfa-48231	94	3	way	way	NOUN
cjfa-48231	94	4	,	,	PUNCT
cjfa-48231	94	5	efficient	efficient	ADJ
cjfa-48231	94	6	capital	capital	NOUN
cjfa-48231	94	7	employed	employ	VERB
cjfa-48231	94	8	can	can	AUX
cjfa-48231	94	9	improve	improve	VERB
cjfa-48231	94	10	market	market	NOUN
cjfa-48231	94	11	value	value	NOUN
cjfa-48231	94	12	of	of	ADP
cjfa-48231	94	13	company	company	NOUN
cjfa-48231	94	14	.	.	PUNCT
cjfa-48231	95	1	hence	hence	ADV
cjfa-48231	95	2	,	,	PUNCT
cjfa-48231	95	3	cee	cee	PROPN
cjfa-48231	95	4	refers	refer	VERB
cjfa-48231	95	5	to	to	ADP
cjfa-48231	95	6	all	all	DET
cjfa-48231	95	7	essential	essential	ADJ
cjfa-48231	95	8	physical	physical	ADJ
cjfa-48231	95	9	capital	capital	NOUN
cjfa-48231	95	10	and	and	CCONJ
cjfa-48231	95	11	financial	financial	ADJ
cjfa-48231	95	12	funds	fund	NOUN
cjfa-48231	95	13	.	.	PUNCT
cjfa-48231	96	1	ali	ali	PROPN
cjfa-48231	96	2	,	,	PUNCT
cjfa-48231	96	3	hussin	hussin	PROPN
cjfa-48231	96	4	,	,	PUNCT
cjfa-48231	96	5	flayyih	flayyih	NOUN
cjfa-48231	96	6	,	,	PUNCT
cjfa-48231	96	7	haddad	haddad	PROPN
cjfa-48231	96	8	,	,	PUNCT
cjfa-48231	96	9	al	al	PROPN
cjfa-48231	96	10	-	-	PUNCT
cjfa-48231	96	11	ramahi	ramahi	NOUN
cjfa-48231	96	12	,	,	PUNCT
cjfa-48231	96	13	almubaydeen	almubaydeen	NOUN
cjfa-48231	96	14	and	and	CCONJ
cjfa-48231	96	15	hasan	hasan	PROPN
cjfa-48231	96	16	abunaila	abunaila	PROPN
cjfa-48231	96	17	(	(	PUNCT
cjfa-48231	96	18	2023	2023	NUM
cjfa-48231	96	19	)	)	PUNCT
cjfa-48231	96	20	investigated	investigate	VERB
cjfa-48231	96	21	relationship	relationship	NOUN
cjfa-48231	96	22	between	between	ADP
cjfa-48231	96	23	intellectual	intellectual	ADJ
cjfa-48231	96	24	capital	capital	NOUN
cjfa-48231	96	25	and	and	CCONJ
cjfa-48231	96	26	innovation	innovation	NOUN
cjfa-48231	96	27	performance	performance	NOUN
cjfa-48231	96	28	and	and	CCONJ
cjfa-48231	96	29	the	the	DET
cjfa-48231	96	30	finding	finding	NOUN
cjfa-48231	96	31	revealed	reveal	VERB
cjfa-48231	96	32	correlation	correlation	NOUN
cjfa-48231	96	33	between	between	ADP
cjfa-48231	96	34	intellectual	intellectual	ADJ
cjfa-48231	96	35	capital	capital	NOUN
cjfa-48231	96	36	components	component	NOUN
cjfa-48231	96	37	and	and	CCONJ
cjfa-48231	96	38	innovation	innovation	NOUN
cjfa-48231	96	39	.	.	PUNCT
cjfa-48231	97	1	other	other	ADJ
cjfa-48231	97	2	previous	previous	ADJ
cjfa-48231	97	3	studies	study	NOUN
cjfa-48231	97	4	that	that	PRON
cjfa-48231	97	5	finding	find	VERB
cjfa-48231	97	6	positive	positive	ADJ
cjfa-48231	97	7	relationship	relationship	NOUN
cjfa-48231	97	8	between	between	ADP
cjfa-48231	97	9	intellectual	intellectual	ADJ
cjfa-48231	97	10	capital	capital	NOUN
cjfa-48231	97	11	and	and	CCONJ
cjfa-48231	97	12	companies	company	NOUN
cjfa-48231	97	13	’	'	PUNCT
cjfa-48231	97	14	performance	performance	NOUN
cjfa-48231	97	15	includes	include	VERB
cjfa-48231	97	16	:	:	PUNCT
cjfa-48231	97	17	salman	salman	PROPN
cjfa-48231	97	18	,	,	PUNCT
cjfa-48231	97	19	abdulsalam	abdulsalam	PROPN
cjfa-48231	97	20	&	&	CCONJ
cjfa-48231	97	21	adegbayibi	adegbayibi	PROPN
cjfa-48231	97	22	(	(	PUNCT
cjfa-48231	97	23	2022	2022	NUM
cjfa-48231	97	24	)	)	PUNCT
cjfa-48231	97	25	,	,	PUNCT
cjfa-48231	97	26	alfiero	alfiero	NOUN
cjfa-48231	97	27	,	,	PUNCT
cjfa-48231	97	28	brescia	brescia	PROPN
cjfa-48231	97	29	,	,	PUNCT
cjfa-48231	97	30	and	and	CCONJ
cjfa-48231	97	31	bert	bert	PROPN
cjfa-48231	97	32	(	(	PUNCT
cjfa-48231	97	33	2021	2021	NUM
cjfa-48231	97	34	)	)	PUNCT
cjfa-48231	97	35	,	,	PUNCT
cjfa-48231	97	36	oner	oner	NOUN
cjfa-48231	97	37	,	,	PUNCT
cjfa-48231	97	38	aybers	ayber	NOUN
cjfa-48231	97	39	,	,	PUNCT
cjfa-48231	97	40	cinko	cinko	NOUN
cjfa-48231	97	41	and	and	CCONJ
cjfa-48231	97	42	avei	avei	NOUN
cjfa-48231	97	43	(	(	PUNCT
cjfa-48231	97	44	2021	2021	NUM
cjfa-48231	97	45	)	)	PUNCT
cjfa-48231	97	46	,	,	PUNCT
cjfa-48231	97	47	and	and	CCONJ
cjfa-48231	97	48	ousama	ousama	NOUN
cjfa-48231	97	49	and	and	CCONJ
cjfa-48231	97	50	fatima	fatima	PROPN
cjfa-48231	97	51	(	(	PUNCT
cjfa-48231	97	52	2015	2015	NUM
cjfa-48231	97	53	)	)	PUNCT
cjfa-48231	97	54	investigated	investigate	VERB
cjfa-48231	97	55	that	that	SCONJ
cjfa-48231	97	56	cee	cee	PROPN
cjfa-48231	97	57	has	have	VERB
cjfa-48231	97	58	a	a	DET
cjfa-48231	97	59	positive	positive	ADJ
cjfa-48231	97	60	effect	effect	NOUN
cjfa-48231	97	61	on	on	ADP
cjfa-48231	97	62	firm	firm	ADJ
cjfa-48231	97	63	performance	performance	NOUN
cjfa-48231	97	64	measured	measure	VERB
cjfa-48231	97	65	by	by	ADP
cjfa-48231	97	66	roa	roa	PROPN
cjfa-48231	97	67	and	and	CCONJ
cjfa-48231	97	68	roe	roe	PROPN
cjfa-48231	97	69	.	.	PUNCT
cjfa-48231	98	1	on	on	ADP
cjfa-48231	98	2	the	the	DET
cjfa-48231	98	3	other	other	ADJ
cjfa-48231	98	4	hand	hand	NOUN
cjfa-48231	98	5	,	,	PUNCT
cjfa-48231	98	6	ousama	ousama	PROPN
cjfa-48231	98	7	et	et	PROPN
cjfa-48231	98	8	al	al	PROPN
cjfa-48231	98	9	.	.	PROPN
cjfa-48231	98	10	(	(	PUNCT
cjfa-48231	98	11	2020	2020	NUM
cjfa-48231	98	12	)	)	PUNCT
cjfa-48231	98	13	,	,	PUNCT
cjfa-48231	98	14	ali	ali	PROPN
cjfa-48231	98	15	,	,	PUNCT
cjfa-48231	98	16	murtaza	murtaza	PROPN
cjfa-48231	98	17	,	,	PUNCT
cjfa-48231	98	18	hedvicakova	hedvicakova	PROPN
cjfa-48231	98	19	,	,	PUNCT
cjfa-48231	98	20	jiang	jiang	PROPN
cjfa-48231	98	21	and	and	CCONJ
cjfa-48231	98	22	naeem	naeem	PROPN
cjfa-48231	98	23	(	(	PUNCT
cjfa-48231	98	24	2021	2021	NUM
cjfa-48231	98	25	)	)	PUNCT
cjfa-48231	98	26	,	,	PUNCT
cjfa-48231	98	27	bayraktaroglu	bayraktaroglu	PROPN
cjfa-48231	98	28	et	et	PROPN
cjfa-48231	98	29	al	al	PROPN
cjfa-48231	98	30	.	.	PROPN
cjfa-48231	98	31	(	(	PUNCT
cjfa-48231	98	32	2019	2019	NUM
cjfa-48231	98	33	)	)	PUNCT
cjfa-48231	98	34	,	,	PUNCT
cjfa-48231	98	35	and	and	CCONJ
cjfa-48231	98	36	buallay	buallay	NOUN
cjfa-48231	98	37	(	(	PUNCT
cjfa-48231	98	38	2017	2017	NUM
cjfa-48231	98	39	)	)	PUNCT
cjfa-48231	98	40	studies	study	NOUN
cjfa-48231	98	41	revealed	reveal	VERB
cjfa-48231	98	42	that	that	SCONJ
cjfa-48231	98	43	there	there	PRON
cjfa-48231	98	44	is	be	VERB
cjfa-48231	98	45	no	no	DET
cjfa-48231	98	46	significant	significant	ADJ
cjfa-48231	98	47	effect	effect	NOUN
cjfa-48231	98	48	of	of	ADP
cjfa-48231	98	49	cee	cee	NOUN
cjfa-48231	98	50	on	on	ADP
cjfa-48231	98	51	roa	roa	PROPN
cjfa-48231	98	52	of	of	ADP
cjfa-48231	98	53	the	the	DET
cjfa-48231	98	54	firms	firm	NOUN
cjfa-48231	98	55	.	.	PUNCT
cjfa-48231	99	1	in	in	ADP
cjfa-48231	99	2	view	view	NOUN
cjfa-48231	99	3	of	of	ADP
cjfa-48231	99	4	the	the	DET
cjfa-48231	99	5	above	above	ADJ
cjfa-48231	99	6	discussion	discussion	NOUN
cjfa-48231	99	7	about	about	ADP
cjfa-48231	99	8	the	the	DET
cjfa-48231	99	9	relationship	relationship	NOUN
cjfa-48231	99	10	between	between	ADP
cjfa-48231	99	11	cee	cee	PROPN
cjfa-48231	99	12	and	and	CCONJ
cjfa-48231	99	13	the	the	DET
cjfa-48231	99	14	company	company	NOUN
cjfa-48231	99	15	’s	’s	PART
cjfa-48231	99	16	performance	performance	NOUN
cjfa-48231	99	17	,	,	PUNCT
cjfa-48231	99	18	the	the	DET
cjfa-48231	99	19	study	study	NOUN
cjfa-48231	99	20	hypothesized	hypothesize	VERB
cjfa-48231	99	21	that	that	SCONJ
cjfa-48231	99	22	:	:	PUNCT
cjfa-48231	99	23	h3	h3	NOUN
cjfa-48231	99	24	:	:	PUNCT
cjfa-48231	99	25	capital	capital	NOUN
cjfa-48231	99	26	employed	employ	VERB
cjfa-48231	99	27	efficiency	efficiency	NOUN
cjfa-48231	99	28	(	(	PUNCT
cjfa-48231	99	29	cee	cee	NOUN
cjfa-48231	99	30	)	)	PUNCT
cjfa-48231	99	31	will	will	AUX
cjfa-48231	99	32	positively	positively	ADV
cjfa-48231	99	33	influence	influence	VERB
cjfa-48231	99	34	market	market	NOUN
cjfa-48231	99	35	value	value	NOUN
cjfa-48231	99	36	(	(	PUNCT
cjfa-48231	99	37	mv	mv	NOUN
cjfa-48231	99	38	)	)	PUNCT
cjfa-48231	99	39	ceteris	ceteris	NOUN
cjfa-48231	99	40	paribus	paribus	NOUN
cjfa-48231	99	41	.	.	PUNCT
cjfa-48231	100	1	theoretical	theoretical	ADJ
cjfa-48231	100	2	frameworktheoretical	frameworktheoretical	ADJ
cjfa-48231	100	3	framework	framework	NOUN
cjfa-48231	100	4	this	this	DET
cjfa-48231	100	5	study	study	NOUN
cjfa-48231	100	6	is	be	AUX
cjfa-48231	100	7	underpinned	underpin	VERB
cjfa-48231	100	8	by	by	ADP
cjfa-48231	100	9	resource	resource	NOUN
cjfa-48231	100	10	-	-	PUNCT
cjfa-48231	100	11	based	base	VERB
cjfa-48231	100	12	theory	theory	NOUN
cjfa-48231	100	13	.	.	PUNCT
cjfa-48231	101	1	resource	resource	NOUN
cjfa-48231	101	2	-	-	PUNCT
cjfa-48231	101	3	based	base	VERB
cjfa-48231	101	4	theory	theory	NOUN
cjfa-48231	101	5	was	be	AUX
cjfa-48231	101	6	propounded	propound	VERB
cjfa-48231	101	7	by	by	ADP
cjfa-48231	101	8	wernerfelt	wernerfelt	PROPN
cjfa-48231	101	9	(	(	PUNCT
cjfa-48231	101	10	1984	1984	NUM
cjfa-48231	101	11	)	)	PUNCT
cjfa-48231	101	12	.	.	PUNCT
cjfa-48231	102	1	a	a	DET
cjfa-48231	102	2	resource	resource	NOUN
cjfa-48231	102	3	is	be	AUX
cjfa-48231	102	4	production	production	NOUN
cjfa-48231	102	5	means	mean	NOUN
cjfa-48231	102	6	(	(	PUNCT
cjfa-48231	102	7	be	be	AUX
cjfa-48231	102	8	it	it	PRON
cjfa-48231	102	9	intellectual	intellectual	ADJ
cjfa-48231	102	10	capital	capital	NOUN
cjfa-48231	102	11	resource	resource	NOUN
cjfa-48231	102	12	or	or	CCONJ
cjfa-48231	102	13	physical	physical	ADJ
cjfa-48231	102	14	resource	resource	NOUN
cjfa-48231	102	15	)	)	PUNCT
cjfa-48231	102	16	that	that	PRON
cjfa-48231	102	17	is	be	AUX
cjfa-48231	102	18	available	available	ADJ
cjfa-48231	102	19	to	to	ADP
cjfa-48231	102	20	a	a	DET
cjfa-48231	102	21	company	company	NOUN
cjfa-48231	102	22	to	to	PART
cjfa-48231	102	23	generate	generate	VERB
cjfa-48231	102	24	revenue	revenue	NOUN
cjfa-48231	102	25	/	/	SYM
cjfa-48231	102	26	profit	profit	NOUN
cjfa-48231	102	27	(	(	PUNCT
cjfa-48231	102	28	yahaya	yahaya	NOUN
cjfa-48231	102	29	et	et	PROPN
cjfa-48231	102	30	al	al	PROPN
cjfa-48231	102	31	.	.	PROPN
cjfa-48231	102	32	,	,	PUNCT
cjfa-48231	102	33	2022	2022	NUM
cjfa-48231	102	34	)	)	PUNCT
cjfa-48231	102	35	.	.	PUNCT
cjfa-48231	103	1	company	company	NOUN
cjfa-48231	103	2	’s	’s	PART
cjfa-48231	103	3	resources	resource	NOUN
cjfa-48231	103	4	give	give	VERB
cjfa-48231	103	5	a	a	DET
cjfa-48231	103	6	company	company	NOUN
cjfa-48231	103	7	competitive	competitive	ADJ
cjfa-48231	103	8	advantage	advantage	NOUN
cjfa-48231	103	9	over	over	ADP
cjfa-48231	103	10	its	its	PRON
cjfa-48231	103	11	competitor	competitor	NOUN
cjfa-48231	103	12	if	if	SCONJ
cjfa-48231	103	13	well	well	ADV
cjfa-48231	103	14	nurtured	nurture	VERB
cjfa-48231	103	15	and	and	CCONJ
cjfa-48231	103	16	sustained	sustain	VERB
cjfa-48231	103	17	(	(	PUNCT
cjfa-48231	103	18	salman	salman	NOUN
cjfa-48231	103	19	,	,	PUNCT
cjfa-48231	103	20	2022	2022	NUM
cjfa-48231	103	21	;	;	PUNCT
cjfa-48231	103	22	barney	barney	NOUN
cjfa-48231	103	23	,	,	PUNCT
cjfa-48231	103	24	1991	1991	NUM
cjfa-48231	103	25	)	)	PUNCT
cjfa-48231	103	26	.	.	PUNCT
cjfa-48231	104	1	company	company	NOUN
cjfa-48231	104	2	develops	develop	VERB
cjfa-48231	104	3	a	a	DET
cjfa-48231	104	4	strategy	strategy	NOUN
cjfa-48231	104	5	that	that	PRON
cjfa-48231	104	6	is	be	AUX
cjfa-48231	104	7	difficult	difficult	ADJ
cjfa-48231	104	8	to	to	PART
cjfa-48231	104	9	imitate	imitate	VERB
cjfa-48231	104	10	that	that	PRON
cjfa-48231	104	11	has	have	VERB
cjfa-48231	104	12	no	no	DET
cjfa-48231	104	13	immediate	immediate	ADJ
cjfa-48231	104	14	substitute	substitute	NOUN
cjfa-48231	104	15	(	(	PUNCT
cjfa-48231	104	16	yahaya	yahaya	PROPN
cjfa-48231	104	17	,	,	PUNCT
cjfa-48231	104	18	et	et	PROPN
cjfa-48231	104	19	al	al	PROPN
cjfa-48231	104	20	.	.	PROPN
cjfa-48231	104	21	,	,	PUNCT
cjfa-48231	104	22	2022	2022	NUM
cjfa-48231	104	23	;	;	PUNCT
cjfa-48231	104	24	barney	barney	NOUN
cjfa-48231	104	25	,	,	PUNCT
cjfa-48231	104	26	1991	1991	NUM
cjfa-48231	104	27	)	)	PUNCT
cjfa-48231	104	28	.	.	PUNCT
cjfa-48231	105	1	ramat	ramat	PROPN
cjfa-48231	105	2	titilayo	titilayo	PROPN
cjfa-48231	105	3	salman	salman	PROPN
cjfa-48231	105	4	,	,	PUNCT
cjfa-48231	105	5	segun	segun	VERB
cjfa-48231	105	6	abogun6666	abogun6666	PROPN
cjfa-48231	105	7	to	to	PART
cjfa-48231	105	8	achieve	achieve	VERB
cjfa-48231	105	9	this	this	PRON
cjfa-48231	105	10	,	,	PUNCT
cjfa-48231	105	11	this	this	DET
cjfa-48231	105	12	resource	resource	NOUN
cjfa-48231	105	13	must	must	AUX
cjfa-48231	105	14	not	not	PART
cjfa-48231	105	15	be	be	AUX
cjfa-48231	105	16	interchangeable	interchangeable	ADJ
cjfa-48231	105	17	with	with	ADP
cjfa-48231	105	18	those	those	PRON
cjfa-48231	105	19	of	of	ADP
cjfa-48231	105	20	its	its	PRON
cjfa-48231	105	21	competitors	competitor	NOUN
cjfa-48231	105	22	,	,	PUNCT
cjfa-48231	105	23	and	and	CCONJ
cjfa-48231	105	24	must	must	AUX
cjfa-48231	105	25	be	be	AUX
cjfa-48231	105	26	protected	protect	VERB
cjfa-48231	105	27	by	by	ADP
cjfa-48231	105	28	all	all	DET
cjfa-48231	105	29	means	mean	NOUN
cjfa-48231	105	30	(	(	PUNCT
cjfa-48231	105	31	barney	barney	NOUN
cjfa-48231	105	32	,	,	PUNCT
cjfa-48231	105	33	1991	1991	NUM
cjfa-48231	105	34	;	;	PUNCT
cjfa-48231	105	35	lev	lev	NOUN
cjfa-48231	105	36	,	,	PUNCT
cjfa-48231	105	37	2001	2001	NUM
cjfa-48231	105	38	)	)	PUNCT
cjfa-48231	105	39	.	.	PUNCT
cjfa-48231	106	1	hence	hence	ADV
cjfa-48231	106	2	,	,	PUNCT
cjfa-48231	106	3	capability	capability	NOUN
cjfa-48231	106	4	and	and	CCONJ
cjfa-48231	106	5	internal	internal	ADJ
cjfa-48231	106	6	resources	resource	NOUN
cjfa-48231	106	7	of	of	ADP
cjfa-48231	106	8	companies	company	NOUN
cjfa-48231	106	9	deemed	deem	VERB
cjfa-48231	106	10	to	to	PART
cjfa-48231	106	11	be	be	AUX
cjfa-48231	106	12	the	the	DET
cjfa-48231	106	13	basis	basis	NOUN
cjfa-48231	106	14	for	for	ADP
cjfa-48231	106	15	strategies	strategy	NOUN
cjfa-48231	106	16	development	development	NOUN
cjfa-48231	106	17	for	for	ADP
cjfa-48231	106	18	value	value	NOUN
cjfa-48231	106	19	creation	creation	NOUN
cjfa-48231	106	20	(	(	PUNCT
cjfa-48231	106	21	salman	salman	PROPN
cjfa-48231	106	22	,	,	PUNCT
cjfa-48231	106	23	2022	2022	NUM
cjfa-48231	106	24	;	;	PUNCT
cjfa-48231	106	25	barney	barney	NOUN
cjfa-48231	106	26	,	,	PUNCT
cjfa-48231	106	27	1991	1991	NUM
cjfa-48231	106	28	)	)	PUNCT
cjfa-48231	106	29	.	.	PUNCT
cjfa-48231	107	1	this	this	DET
cjfa-48231	107	2	theory	theory	NOUN
cjfa-48231	107	3	implies	imply	VERB
cjfa-48231	107	4	that	that	SCONJ
cjfa-48231	107	5	organizations	organization	NOUN
cjfa-48231	107	6	/	/	SYM
cjfa-48231	107	7	companies	company	NOUN
cjfa-48231	107	8	will	will	AUX
cjfa-48231	107	9	succeed	succeed	VERB
cjfa-48231	107	10	by	by	ADP
cjfa-48231	107	11	nurturing	nurture	VERB
cjfa-48231	107	12	and	and	CCONJ
cjfa-48231	107	13	sustaining	sustain	VERB
cjfa-48231	107	14	its	its	PRON
cjfa-48231	107	15	’	'	PUNCT
cjfa-48231	107	16	resource	resource	NOUN
cjfa-48231	107	17	(	(	PUNCT
cjfa-48231	107	18	oner	oner	NOUN
cjfa-48231	107	19	,	,	PUNCT
cjfa-48231	107	20	aybers	ayber	NOUN
cjfa-48231	107	21	,	,	PUNCT
cjfa-48231	107	22	cinko	cinko	NOUN
cjfa-48231	107	23	&	&	CCONJ
cjfa-48231	107	24	avei	avei	NOUN
cjfa-48231	107	25	,	,	PUNCT
cjfa-48231	107	26	2021	2021	NUM
cjfa-48231	107	27	;	;	PUNCT
cjfa-48231	107	28	alfiero	alfiero	NUM
cjfa-48231	107	29	,	,	PUNCT
cjfa-48231	107	30	brescia	brescia	PROPN
cjfa-48231	107	31	&	&	CCONJ
cjfa-48231	107	32	bert	bert	PROPN
cjfa-48231	107	33	,	,	PUNCT
cjfa-48231	107	34	2021	2021	NUM
cjfa-48231	107	35	;	;	PUNCT
cjfa-48231	107	36	ousama	ousama	PROPN
cjfa-48231	107	37	et	et	PROPN
cjfa-48231	107	38	.	.	PUNCT
cjfa-48231	108	1	al	al	PROPN
cjfa-48231	108	2	.	.	PROPN
cjfa-48231	108	3	,	,	PUNCT
cjfa-48231	108	4	2020	2020	NUM
cjfa-48231	108	5	)	)	PUNCT
cjfa-48231	108	6	.	.	PUNCT
cjfa-48231	109	1	this	this	DET
cjfa-48231	109	2	theory	theory	NOUN
cjfa-48231	109	3	opines	opine	VERB
cjfa-48231	109	4	that	that	SCONJ
cjfa-48231	109	5	intellectual	intellectual	ADJ
cjfa-48231	109	6	capital	capital	NOUN
cjfa-48231	109	7	is	be	AUX
cjfa-48231	109	8	strategic	strategic	ADJ
cjfa-48231	109	9	asset	asset	NOUN
cjfa-48231	109	10	because	because	SCONJ
cjfa-48231	109	11	it	it	PRON
cjfa-48231	109	12	links	link	VERB
cjfa-48231	109	13	ic	ic	PRON
cjfa-48231	109	14	with	with	ADP
cjfa-48231	109	15	company	company	NOUN
cjfa-48231	109	16	’s	’s	PART
cjfa-48231	109	17	performance	performance	NOUN
cjfa-48231	109	18	(	(	PUNCT
cjfa-48231	109	19	riahi	riahi	NOUN
cjfa-48231	109	20	-	-	PUNCT
cjfa-48231	109	21	belkani	belkani	NOUN
cjfa-48231	109	22	,	,	PUNCT
cjfa-48231	109	23	2003	2003	NUM
cjfa-48231	109	24	)	)	PUNCT
cjfa-48231	109	25	.	.	PUNCT
cjfa-48231	110	1	thus	thus	ADV
cjfa-48231	110	2	,	,	PUNCT
cjfa-48231	110	3	this	this	DET
cjfa-48231	110	4	study	study	NOUN
cjfa-48231	110	5	employed	employ	VERB
cjfa-48231	110	6	this	this	DET
cjfa-48231	110	7	theory	theory	NOUN
cjfa-48231	110	8	in	in	ADP
cjfa-48231	110	9	emphasising	emphasise	VERB
cjfa-48231	110	10	the	the	DET
cjfa-48231	110	11	efficiency	efficiency	NOUN
cjfa-48231	110	12	and	and	CCONJ
cjfa-48231	110	13	value	value	NOUN
cjfa-48231	110	14	created	create	VERB
cjfa-48231	110	15	of	of	ADP
cjfa-48231	110	16	intellectual	intellectual	ADJ
cjfa-48231	110	17	capital	capital	NOUN
cjfa-48231	110	18	.	.	PUNCT
cjfa-48231	111	1	the	the	DET
cjfa-48231	111	2	research	research	NOUN
cjfa-48231	111	3	methodology	methodology	NOUN
cjfa-48231	111	4	and	and	CCONJ
cjfa-48231	111	5	the	the	DET
cjfa-48231	111	6	course	course	NOUN
cjfa-48231	111	7	of	of	ADP
cjfa-48231	111	8	research	research	NOUN
cjfa-48231	111	9	processthe	processthe	NOUN
cjfa-48231	111	10	research	research	NOUN
cjfa-48231	111	11	methodology	methodology	NOUN
cjfa-48231	111	12	and	and	CCONJ
cjfa-48231	111	13	the	the	DET
cjfa-48231	111	14	course	course	NOUN
cjfa-48231	111	15	of	of	ADP
cjfa-48231	111	16	research	research	NOUN
cjfa-48231	111	17	process	process	NOUN
cjfa-48231	111	18	model	model	NOUN
cjfa-48231	111	19	specificationmodel	specificationmodel	PROPN
cjfa-48231	111	20	specification	specification	PROPN
cjfa-48231	111	21	this	this	DET
cjfa-48231	111	22	study	study	NOUN
cjfa-48231	111	23	examines	examine	VERB
cjfa-48231	111	24	the	the	DET
cjfa-48231	111	25	nexus	nexus	NOUN
cjfa-48231	111	26	between	between	ADP
cjfa-48231	111	27	intellectual	intellectual	ADJ
cjfa-48231	111	28	capital	capital	NOUN
cjfa-48231	111	29	efficiency	efficiency	NOUN
cjfa-48231	111	30	and	and	CCONJ
cjfa-48231	111	31	the	the	DET
cjfa-48231	111	32	market	market	NOUN
cjfa-48231	111	33	value	value	NOUN
cjfa-48231	111	34	of	of	ADP
cjfa-48231	111	35	listed	list	VERB
cjfa-48231	111	36	companies	company	NOUN
cjfa-48231	111	37	in	in	ADP
cjfa-48231	111	38	nigeria	nigeria	PROPN
cjfa-48231	111	39	.	.	PUNCT
cjfa-48231	112	1	pulic	pulic	PROPN
cjfa-48231	112	2	(	(	PUNCT
cjfa-48231	112	3	2004	2004	NUM
cjfa-48231	112	4	)	)	PUNCT
cjfa-48231	112	5	vaic	vaic	ADV
cjfa-48231	112	6	’s	’s	PART
cjfa-48231	112	7	model	model	NOUN
cjfa-48231	112	8	was	be	AUX
cjfa-48231	112	9	adopted	adopt	VERB
cjfa-48231	112	10	to	to	PART
cjfa-48231	112	11	evaluate	evaluate	VERB
cjfa-48231	112	12	the	the	DET
cjfa-48231	112	13	ic	ic	PROPN
cjfa-48231	112	14	efficiencies	efficiency	NOUN
cjfa-48231	112	15	.	.	PUNCT
cjfa-48231	113	1	the	the	DET
cjfa-48231	113	2	model	model	NOUN
cjfa-48231	113	3	was	be	AUX
cjfa-48231	113	4	presented	present	VERB
cjfa-48231	113	5	as	as	SCONJ
cjfa-48231	113	6	follows	follow	VERB
cjfa-48231	113	7	:	:	PUNCT
cjfa-48231	113	8	vaictm	vaictm	ADJ
cjfa-48231	113	9	=	=	SYM
cjfa-48231	113	10	cee	cee	PROPN
cjfa-48231	113	11	+	+	CCONJ
cjfa-48231	113	12	hce	hce	PROPN
cjfa-48231	113	13	+	+	PROPN
cjfa-48231	113	14	sce	sce	PROPN
cjfa-48231	113	15	.	.	PUNCT
cjfa-48231	114	1	vaictm	vaictm	ADJ
cjfa-48231	114	2	=	=	SYM
cjfa-48231	114	3	cee	cee	PROPN
cjfa-48231	114	4	+	+	CCONJ
cjfa-48231	114	5	hce	hce	PROPN
cjfa-48231	114	6	+	+	CCONJ
cjfa-48231	114	7	sce	sce	PROPN
cjfa-48231	114	8	(	(	PUNCT
cjfa-48231	114	9	1	1	NUM
cjfa-48231	114	10	)	)	PUNCT
cjfa-48231	114	11	where	where	SCONJ
cjfa-48231	114	12	:	:	PUNCT
cjfa-48231	114	13	hce	hce	PROPN
cjfa-48231	115	1	=	=	PUNCT
cjfa-48231	115	2	human	human	ADJ
cjfa-48231	115	3	capital	capital	NOUN
cjfa-48231	115	4	efficiency	efficiency	NOUN
cjfa-48231	115	5	sce	sce	NOUN
cjfa-48231	115	6	=	=	PUNCT
cjfa-48231	115	7	structural	structural	ADJ
cjfa-48231	115	8	capital	capital	NOUN
cjfa-48231	115	9	efficiency	efficiency	NOUN
cjfa-48231	115	10	cee	cee	PROPN
cjfa-48231	115	11	=	=	SYM
cjfa-48231	115	12	capital	capital	NOUN
cjfa-48231	115	13	employed	employ	VERB
cjfa-48231	115	14	efficiency	efficiency	NOUN
cjfa-48231	115	15	hce	hce	PROPN
cjfa-48231	115	16	=	=	PROPN
cjfa-48231	115	17	va	va	PROPN
cjfa-48231	115	18	/	/	SYM
cjfa-48231	115	19	hc	hc	PROPN
cjfa-48231	115	20	(	(	PUNCT
cjfa-48231	115	21	2	2	NUM
cjfa-48231	115	22	)	)	PUNCT
cjfa-48231	115	23	where	where	SCONJ
cjfa-48231	115	24	:	:	PUNCT
cjfa-48231	115	25	va	va	PROPN
cjfa-48231	115	26	=	=	NOUN
cjfa-48231	115	27	value	value	NOUN
cjfa-48231	115	28	added	add	VERB
cjfa-48231	115	29	,	,	PUNCT
cjfa-48231	115	30	which	which	PRON
cjfa-48231	115	31	represents	represent	VERB
cjfa-48231	115	32	the	the	DET
cjfa-48231	115	33	value	value	NOUN
cjfa-48231	115	34	added	add	VERB
cjfa-48231	115	35	created	create	VERB
cjfa-48231	115	36	by	by	ADP
cjfa-48231	115	37	a	a	DET
cjfa-48231	115	38	company	company	NOUN
cjfa-48231	115	39	.	.	PUNCT
cjfa-48231	116	1	the	the	DET
cjfa-48231	116	2	value	value	NOUN
cjfa-48231	116	3	of	of	ADP
cjfa-48231	116	4	a	a	DET
cjfa-48231	116	5	company	company	NOUN
cjfa-48231	116	6	for	for	ADP
cjfa-48231	116	7	this	this	DET
cjfa-48231	116	8	study	study	NOUN
cjfa-48231	116	9	is	be	AUX
cjfa-48231	116	10	given	give	VERB
cjfa-48231	116	11	below	below	ADV
cjfa-48231	116	12	:	:	PUNCT
cjfa-48231	116	13	va=	va=	PROPN
cjfa-48231	116	14	oi	oi	X
cjfa-48231	117	1	+	+	CCONJ
cjfa-48231	117	2	e	e	PROPN
cjfa-48231	118	1	+	+	PROPN
cjfa-48231	118	2	d	d	PROPN
cjfa-48231	118	3	+	+	CCONJ
cjfa-48231	118	4	a	a	DET
cjfa-48231	118	5	intellectual	intellectual	ADJ
cjfa-48231	118	6	capital	capital	NOUN
cjfa-48231	118	7	and	and	CCONJ
cjfa-48231	118	8	market	market	NOUN
cjfa-48231	118	9	performance	performance	NOUN
cjfa-48231	118	10	of	of	ADP
cjfa-48231	118	11	nigerian	nigerian	ADJ
cjfa-48231	118	12	companies	company	NOUN
cjfa-48231	118	13	6767	6767	NUM
cjfa-48231	119	1	where	where	SCONJ
cjfa-48231	119	2	:	:	PUNCT
cjfa-48231	119	3	oi	oi	X
cjfa-48231	119	4	=	=	VERB
cjfa-48231	119	5	operating	operate	VERB
cjfa-48231	119	6	income	income	NOUN
cjfa-48231	119	7	,	,	PUNCT
cjfa-48231	119	8	e	e	X
cjfa-48231	119	9	=	=	NOUN
cjfa-48231	119	10	employee	employee	NOUN
cjfa-48231	119	11	costs	cost	NOUN
cjfa-48231	119	12	,	,	PUNCT
cjfa-48231	119	13	d	d	NOUN
cjfa-48231	119	14	=	=	SYM
cjfa-48231	119	15	depreciation	depreciation	NOUN
cjfa-48231	119	16	,	,	PUNCT
cjfa-48231	119	17	a	a	DET
cjfa-48231	119	18	=	=	SYM
cjfa-48231	119	19	amortization	amortization	NOUN
cjfa-48231	119	20	,	,	PUNCT
cjfa-48231	119	21	hc	hc	NOUN
cjfa-48231	119	22	=	=	PROPN
cjfa-48231	119	23	human	human	ADJ
cjfa-48231	119	24	capital	capital	NOUN
cjfa-48231	119	25	which	which	PRON
cjfa-48231	119	26	is	be	AUX
cjfa-48231	119	27	the	the	DET
cjfa-48231	119	28	total	total	ADJ
cjfa-48231	119	29	company	company	NOUN
cjfa-48231	119	30	investment	investment	NOUN
cjfa-48231	119	31	on	on	ADP
cjfa-48231	119	32	employee	employee	NOUN
cjfa-48231	119	33	(	(	PUNCT
cjfa-48231	119	34	salaries	salary	NOUN
cjfa-48231	119	35	and	and	CCONJ
cjfa-48231	119	36	wages	wage	NOUN
cjfa-48231	119	37	,	,	PUNCT
cjfa-48231	119	38	training	training	NOUN
cjfa-48231	119	39	and	and	CCONJ
cjfa-48231	119	40	development	development	NOUN
cjfa-48231	119	41	cost	cost	NOUN
cjfa-48231	119	42	,	,	PUNCT
cjfa-48231	119	43	welfare	welfare	NOUN
cjfa-48231	119	44	package	package	NOUN
cjfa-48231	119	45	and	and	CCONJ
cjfa-48231	119	46	compensation	compensation	NOUN
cjfa-48231	119	47	cost	cost	NOUN
cjfa-48231	119	48	)	)	PUNCT
cjfa-48231	119	49	.	.	PUNCT
cjfa-48231	120	1	sce	sce	PROPN
cjfa-48231	120	2	=	=	SYM
cjfa-48231	120	3	sc	sc	PROPN
cjfa-48231	120	4	/	/	SYM
cjfa-48231	120	5	va	va	PROPN
cjfa-48231	120	6	(	(	PUNCT
cjfa-48231	120	7	3	3	NUM
cjfa-48231	120	8	)	)	PUNCT
cjfa-48231	121	1	where	where	SCONJ
cjfa-48231	121	2	:	:	PUNCT
cjfa-48231	121	3	sc	sc	PROPN
cjfa-48231	121	4	=	=	PUNCT
cjfa-48231	121	5	structural	structural	ADJ
cjfa-48231	121	6	capital	capital	NOUN
cjfa-48231	121	7	of	of	ADP
cjfa-48231	121	8	a	a	DET
cjfa-48231	121	9	company	company	NOUN
cjfa-48231	121	10	represented	represent	VERB
cjfa-48231	121	11	as	as	ADP
cjfa-48231	121	12	va	va	NOUN
cjfa-48231	121	13	-	-	PUNCT
cjfa-48231	121	14	hc	hc	PROPN
cjfa-48231	121	15	.	.	PUNCT
cjfa-48231	122	1	cee	cee	PROPN
cjfa-48231	122	2	=	=	PROPN
cjfa-48231	122	3	va	va	PROPN
cjfa-48231	122	4	/	/	SYM
cjfa-48231	122	5	ce	ce	PROPN
cjfa-48231	122	6	(	(	PUNCT
cjfa-48231	122	7	4	4	NUM
cjfa-48231	122	8	)	)	PUNCT
cjfa-48231	122	9	where	where	SCONJ
cjfa-48231	122	10	:	:	PUNCT
cjfa-48231	122	11	ce	ce	PROPN
cjfa-48231	122	12	=	=	NOUN
cjfa-48231	122	13	book	book	NOUN
cjfa-48231	122	14	value	value	NOUN
cjfa-48231	122	15	of	of	ADP
cjfa-48231	122	16	total	total	ADJ
cjfa-48231	122	17	net	net	ADJ
cjfa-48231	122	18	tangible	tangible	ADJ
cjfa-48231	122	19	assets	asset	NOUN
cjfa-48231	122	20	.	.	PUNCT
cjfa-48231	123	1	regression	regression	NOUN
cjfa-48231	123	2	model	model	NOUN
cjfa-48231	123	3	below	below	ADV
cjfa-48231	123	4	was	be	AUX
cjfa-48231	123	5	developed	develop	VERB
cjfa-48231	123	6	to	to	PART
cjfa-48231	123	7	test	test	VERB
cjfa-48231	123	8	the	the	DET
cjfa-48231	123	9	study	study	NOUN
cjfa-48231	123	10	’s	’s	PART
cjfa-48231	123	11	hypotheses	hypothesis	NOUN
cjfa-48231	123	12	.	.	PUNCT
cjfa-48231	124	1	modelmodel	modelmodel	PROPN
cjfa-48231	124	2	yit	yit	PROPN
cjfa-48231	124	3	=	=	SYM
cjfa-48231	124	4	α+	α+	PUNCT
cjfa-48231	124	5	β1hceit	β1hceit	VERB
cjfa-48231	125	1	+	+	CCONJ
cjfa-48231	125	2	β2sceit	β2sceit	PROPN
cjfa-48231	125	3	+	+	CCONJ
cjfa-48231	125	4	β3ceeit	β3ceeit	PROPN
cjfa-48231	126	1	+	+	CCONJ
cjfa-48231	126	2	β4sizeit	β4sizeit	PROPN
cjfa-48231	127	1	+	+	CCONJ
cjfa-48231	127	2	β5levit	β5levit	ADJ
cjfa-48231	127	3	+	+	CCONJ
cjfa-48231	127	4	β6secit	β6secit	PROPN
cjfa-48231	127	5	+	+	CCONJ
cjfa-48231	127	6	vit	vit	NOUN
cjfa-48231	127	7	(	(	PUNCT
cjfa-48231	127	8	5	5	NUM
cjfa-48231	127	9	)	)	PUNCT
cjfa-48231	127	10	where	where	SCONJ
cjfa-48231	127	11	:	:	PUNCT
cjfa-48231	127	12	yit	yit	PROPN
cjfa-48231	127	13	=	=	SYM
cjfa-48231	127	14	company	company	NOUN
cjfa-48231	127	15	performance	performance	NOUN
cjfa-48231	127	16	taken	take	VERB
cjfa-48231	127	17	as	as	ADP
cjfa-48231	127	18	market	market	NOUN
cjfa-48231	127	19	value	value	NOUN
cjfa-48231	127	20	(	(	PUNCT
cjfa-48231	127	21	mv	mv	PROPN
cjfa-48231	127	22	)	)	PUNCT
cjfa-48231	127	23	x1	x1	NOUN
cjfa-48231	128	1	=	=	PUNCT
cjfa-48231	128	2	hceit	hceit	INTJ
cjfa-48231	128	3	(	(	PUNCT
cjfa-48231	128	4	human	human	ADJ
cjfa-48231	128	5	capital	capital	NOUN
cjfa-48231	128	6	efficiency	efficiency	NOUN
cjfa-48231	128	7	)	)	PUNCT
cjfa-48231	129	1	x2	x2	NOUN
cjfa-48231	129	2	=	=	PUNCT
cjfa-48231	129	3	sceit	sceit	NOUN
cjfa-48231	129	4	(	(	PUNCT
cjfa-48231	129	5	structural	structural	ADJ
cjfa-48231	129	6	capital	capital	NOUN
cjfa-48231	129	7	efficiency	efficiency	NOUN
cjfa-48231	129	8	)	)	PUNCT
cjfa-48231	129	9	x3	x3	NOUN
cjfa-48231	129	10	=	=	SYM
cjfa-48231	130	1	ceeit	ceeit	NOUN
cjfa-48231	130	2	(	(	PUNCT
cjfa-48231	130	3	capital	capital	NOUN
cjfa-48231	130	4	employed	employ	VERB
cjfa-48231	130	5	efficiency	efficiency	NOUN
cjfa-48231	130	6	)	)	PUNCT
cjfa-48231	131	1	x4	x4	PROPN
cjfa-48231	131	2	=	=	SYM
cjfa-48231	132	1	sizeit	sizeit	ADJ
cjfa-48231	132	2	(	(	PUNCT
cjfa-48231	132	3	natural	natural	ADJ
cjfa-48231	132	4	logarithm	logarithm	NOUN
cjfa-48231	132	5	of	of	ADP
cjfa-48231	132	6	total	total	ADJ
cjfa-48231	132	7	asset	asset	NOUN
cjfa-48231	132	8	)	)	PUNCT
cjfa-48231	132	9	control	control	NOUN
cjfa-48231	132	10	variable	variable	ADJ
cjfa-48231	132	11	1	1	NUM
cjfa-48231	132	12	x5	x5	NOUN
cjfa-48231	132	13	=	=	SYM
cjfa-48231	132	14	levit	levit	PROPN
cjfa-48231	132	15	(	(	PUNCT
cjfa-48231	132	16	debt	debt	NOUN
cjfa-48231	132	17	ratio	ratio	NOUN
cjfa-48231	132	18	to	to	ADP
cjfa-48231	132	19	asset	asset	NOUN
cjfa-48231	132	20	employed	employ	VERB
cjfa-48231	132	21	)	)	PUNCT
cjfa-48231	132	22	control	control	NOUN
cjfa-48231	132	23	variable	variable	ADJ
cjfa-48231	132	24	2	2	NUM
cjfa-48231	132	25	x6=	x6=	PROPN
cjfa-48231	132	26	secit	secit	NOUN
cjfa-48231	132	27	(	(	PUNCT
cjfa-48231	132	28	total	total	ADJ
cjfa-48231	132	29	ic	ic	PROPN
cjfa-48231	132	30	assets	asset	NOUN
cjfa-48231	132	31	)	)	PUNCT
cjfa-48231	132	32	control	control	NOUN
cjfa-48231	132	33	variable	variable	ADJ
cjfa-48231	132	34	3	3	NUM
cjfa-48231	132	35	ramat	ramat	PROPN
cjfa-48231	132	36	titilayo	titilayo	PROPN
cjfa-48231	132	37	salman	salman	PROPN
cjfa-48231	132	38	,	,	PUNCT
cjfa-48231	132	39	segun	segun	VERB
cjfa-48231	132	40	abogun6868	abogun6868	VERB
cjfa-48231	132	41	variables	variable	NOUN
cjfa-48231	132	42	measurementsvariables	measurementsvariable	NOUN
cjfa-48231	132	43	measurements	measurement	NOUN
cjfa-48231	132	44	the	the	DET
cjfa-48231	132	45	dependent	dependent	ADJ
cjfa-48231	132	46	variable	variable	NOUN
cjfa-48231	132	47	is	be	AUX
cjfa-48231	132	48	the	the	DET
cjfa-48231	132	49	market	market	NOUN
cjfa-48231	132	50	value	value	NOUN
cjfa-48231	132	51	measured	measure	VERB
cjfa-48231	132	52	as	as	ADP
cjfa-48231	132	53	share	share	NOUN
cjfa-48231	132	54	price	price	NOUN
cjfa-48231	132	55	multiple	multiple	NOUN
cjfa-48231	132	56	by	by	ADP
cjfa-48231	132	57	number	number	NOUN
cjfa-48231	132	58	of	of	ADP
cjfa-48231	132	59	outstanding	outstanding	ADJ
cjfa-48231	132	60	shares	share	NOUN
cjfa-48231	132	61	.	.	PUNCT
cjfa-48231	133	1	independent	independent	ADJ
cjfa-48231	133	2	variables	variable	NOUN
cjfa-48231	133	3	,	,	PUNCT
cjfa-48231	133	4	vaic	vaic	ADV
cjfa-48231	133	5	which	which	PRON
cjfa-48231	133	6	is	be	AUX
cjfa-48231	133	7	value	value	NOUN
cjfa-48231	133	8	added	add	VERB
cjfa-48231	133	9	intellectual	intellectual	ADJ
cjfa-48231	133	10	coefficient	coefficient	NOUN
cjfa-48231	133	11	=	=	NOUN
cjfa-48231	133	12	combination	combination	NOUN
cjfa-48231	133	13	of	of	ADP
cjfa-48231	133	14	human	human	ADJ
cjfa-48231	133	15	capital	capital	NOUN
cjfa-48231	133	16	efficiency	efficiency	NOUN
cjfa-48231	133	17	,	,	PUNCT
cjfa-48231	133	18	structural	structural	ADJ
cjfa-48231	133	19	capital	capital	NOUN
cjfa-48231	133	20	efficiency	efficiency	NOUN
cjfa-48231	133	21	and	and	CCONJ
cjfa-48231	133	22	capital	capital	NOUN
cjfa-48231	133	23	employed	employ	VERB
cjfa-48231	133	24	efficiency	efficiency	NOUN
cjfa-48231	133	25	.	.	PUNCT
cjfa-48231	134	1	details	detail	NOUN
cjfa-48231	134	2	of	of	ADP
cjfa-48231	134	3	these	these	DET
cjfa-48231	134	4	variables	variable	NOUN
cjfa-48231	134	5	are	be	AUX
cjfa-48231	134	6	shown	show	VERB
cjfa-48231	134	7	above	above	ADP
cjfa-48231	134	8	under	under	ADP
cjfa-48231	134	9	vaic	vaic	ADJ
cjfa-48231	134	10	model	model	NOUN
cjfa-48231	134	11	specification	specification	NOUN
cjfa-48231	134	12	.	.	PUNCT
cjfa-48231	135	1	control	control	NOUN
cjfa-48231	135	2	variables	variable	NOUN
cjfa-48231	135	3	used	use	VERB
cjfa-48231	135	4	:	:	PUNCT
cjfa-48231	135	5	size	size	NOUN
cjfa-48231	135	6	is	be	AUX
cjfa-48231	135	7	measured	measure	VERB
cjfa-48231	135	8	as	as	ADP
cjfa-48231	135	9	natural	natural	ADJ
cjfa-48231	135	10	logarithm	logarithm	NOUN
cjfa-48231	135	11	of	of	ADP
cjfa-48231	135	12	total	total	ADJ
cjfa-48231	135	13	assets	asset	NOUN
cjfa-48231	135	14	of	of	ADP
cjfa-48231	135	15	the	the	DET
cjfa-48231	135	16	company	company	NOUN
cjfa-48231	135	17	,	,	PUNCT
cjfa-48231	135	18	leverage	leverage	NOUN
cjfa-48231	135	19	(	(	PUNCT
cjfa-48231	135	20	lev	lev	NOUN
cjfa-48231	135	21	)	)	PUNCT
cjfa-48231	135	22	is	be	AUX
cjfa-48231	135	23	the	the	DET
cjfa-48231	135	24	total	total	ADJ
cjfa-48231	135	25	debt	debt	NOUN
cjfa-48231	135	26	divided	divide	VERB
cjfa-48231	135	27	by	by	ADP
cjfa-48231	135	28	total	total	ADJ
cjfa-48231	135	29	assets	asset	NOUN
cjfa-48231	135	30	of	of	ADP
cjfa-48231	135	31	the	the	DET
cjfa-48231	135	32	company	company	NOUN
cjfa-48231	135	33	and	and	CCONJ
cjfa-48231	135	34	sector	sector	NOUN
cjfa-48231	135	35	(	(	PUNCT
cjfa-48231	135	36	sec	sec	PROPN
cjfa-48231	135	37	)	)	PUNCT
cjfa-48231	135	38	is	be	AUX
cjfa-48231	135	39	proxy	proxy	NOUN
cjfa-48231	135	40	as	as	ADP
cjfa-48231	135	41	total	total	ADJ
cjfa-48231	135	42	ic	ic	PROPN
cjfa-48231	135	43	assets	asset	NOUN
cjfa-48231	135	44	of	of	ADP
cjfa-48231	135	45	the	the	DET
cjfa-48231	135	46	company	company	NOUN
cjfa-48231	135	47	.	.	PUNCT
cjfa-48231	136	1	research	research	NOUN
cjfa-48231	136	2	methods	method	NOUN
cjfa-48231	136	3	research	research	NOUN
cjfa-48231	136	4	methods	method	NOUN
cjfa-48231	136	5	the	the	DET
cjfa-48231	136	6	data	datum	NOUN
cjfa-48231	136	7	for	for	ADP
cjfa-48231	136	8	the	the	DET
cjfa-48231	136	9	study	study	NOUN
cjfa-48231	136	10	were	be	AUX
cjfa-48231	136	11	sourced	source	VERB
cjfa-48231	136	12	from	from	ADP
cjfa-48231	136	13	audited	audit	VERB
cjfa-48231	136	14	reports	report	NOUN
cjfa-48231	136	15	of	of	ADP
cjfa-48231	136	16	all	all	DET
cjfa-48231	136	17	the	the	DET
cjfa-48231	136	18	sampled	sample	VERB
cjfa-48231	136	19	companies	company	NOUN
cjfa-48231	136	20	.	.	PUNCT
cjfa-48231	137	1	thus	thus	ADV
cjfa-48231	137	2	,	,	PUNCT
cjfa-48231	137	3	this	this	DET
cjfa-48231	137	4	study	study	NOUN
cjfa-48231	137	5	is	be	AUX
cjfa-48231	137	6	ex	ex	X
cjfa-48231	137	7	post	post	X
cjfa-48231	137	8	facto	facto	X
cjfa-48231	137	9	research	research	NOUN
cjfa-48231	137	10	.	.	PUNCT
cjfa-48231	138	1	this	this	DET
cjfa-48231	138	2	study	study	NOUN
cjfa-48231	138	3	investigated	investigate	VERB
cjfa-48231	138	4	the	the	DET
cjfa-48231	138	5	effects	effect	NOUN
cjfa-48231	138	6	of	of	ADP
cjfa-48231	138	7	ic	ic	PROPN
cjfa-48231	138	8	on	on	ADP
cjfa-48231	138	9	market	market	NOUN
cjfa-48231	138	10	value	value	NOUN
cjfa-48231	138	11	for	for	ADP
cjfa-48231	138	12	year	year	NOUN
cjfa-48231	138	13	2019	2019	NUM
cjfa-48231	138	14	period	period	NOUN
cjfa-48231	138	15	of	of	ADP
cjfa-48231	138	16	observation	observation	NOUN
cjfa-48231	138	17	of	of	ADP
cjfa-48231	138	18	eight	eight	NUM
cjfa-48231	138	19	sectors	sector	NOUN
cjfa-48231	138	20	.	.	PUNCT
cjfa-48231	139	1	the	the	DET
cjfa-48231	139	2	population	population	NOUN
cjfa-48231	139	3	of	of	ADP
cjfa-48231	139	4	the	the	DET
cjfa-48231	139	5	study	study	NOUN
cjfa-48231	139	6	is	be	AUX
cjfa-48231	139	7	231	231	NUM
cjfa-48231	139	8	and	and	CCONJ
cjfa-48231	139	9	sample	sample	NOUN
cjfa-48231	139	10	of	of	ADP
cjfa-48231	139	11	the	the	DET
cjfa-48231	139	12	study	study	NOUN
cjfa-48231	139	13	is	be	AUX
cjfa-48231	139	14	117	117	NUM
cjfa-48231	139	15	companies	company	NOUN
cjfa-48231	139	16	(	(	PUNCT
cjfa-48231	139	17	non	non	ADJ
cjfa-48231	139	18	-	-	ADJ
cjfa-48231	139	19	financial	financial	ADJ
cjfa-48231	139	20	companies	company	NOUN
cjfa-48231	139	21	)	)	PUNCT
cjfa-48231	139	22	listed	list	VERB
cjfa-48231	139	23	on	on	ADP
cjfa-48231	139	24	the	the	DET
cjfa-48231	139	25	nigerian	nigerian	ADJ
cjfa-48231	139	26	exchange	exchange	NOUN
cjfa-48231	139	27	group	group	NOUN
cjfa-48231	139	28	as	as	ADP
cjfa-48231	139	29	at	at	ADP
cjfa-48231	139	30	31st	31st	PROPN
cjfa-48231	139	31	december	december	PROPN
cjfa-48231	139	32	,	,	PUNCT
cjfa-48231	139	33	2019	2019	NUM
cjfa-48231	139	34	.	.	PUNCT
cjfa-48231	140	1	the	the	DET
cjfa-48231	140	2	financial	financial	ADJ
cjfa-48231	140	3	sector	sector	NOUN
cjfa-48231	140	4	was	be	AUX
cjfa-48231	140	5	not	not	PART
cjfa-48231	140	6	included	include	VERB
cjfa-48231	140	7	because	because	SCONJ
cjfa-48231	140	8	of	of	ADP
cjfa-48231	140	9	its	its	PRON
cjfa-48231	140	10	unique	unique	ADJ
cjfa-48231	140	11	financial	financial	ADJ
cjfa-48231	140	12	regulation	regulation	NOUN
cjfa-48231	140	13	that	that	PRON
cjfa-48231	140	14	differs	differ	VERB
cjfa-48231	140	15	from	from	ADP
cjfa-48231	140	16	other	other	ADJ
cjfa-48231	140	17	sectors	sector	NOUN
cjfa-48231	140	18	.	.	PUNCT
cjfa-48231	141	1	the	the	DET
cjfa-48231	141	2	eight	eight	NUM
cjfa-48231	141	3	sectors	sector	NOUN
cjfa-48231	141	4	are	be	AUX
cjfa-48231	141	5	:	:	PUNCT
cjfa-48231	141	6	agric/	agric/	NUM
cjfa-48231	141	7	 	 	SPACE
cjfa-48231	141	8	agro	agro	NOUN
cjfa-48231	141	9	allied	ally	VERB
cjfa-48231	141	10	,	,	PUNCT
cjfa-48231	141	11	health	health	NOUN
cjfa-48231	141	12	,	,	PUNCT
cjfa-48231	141	13	downstream	downstream	ADJ
cjfa-48231	141	14	/	/	SYM
cjfa-48231	141	15	marketing	marketing	NOUN
cjfa-48231	141	16	,	,	PUNCT
cjfa-48231	141	17	logistic	logistic	ADJ
cjfa-48231	141	18	services	service	NOUN
cjfa-48231	141	19	,	,	PUNCT
cjfa-48231	141	20	ict	ict	NOUN
cjfa-48231	141	21	,	,	PUNCT
cjfa-48231	141	22	conglomerate	conglomerate	NOUN
cjfa-48231	141	23	,	,	PUNCT
cjfa-48231	141	24	food	food	NOUN
cjfa-48231	141	25	and	and	CCONJ
cjfa-48231	141	26	beverages	beverage	NOUN
cjfa-48231	141	27	and	and	CCONJ
cjfa-48231	141	28	construction	construction	NOUN
cjfa-48231	141	29	and	and	CCONJ
cjfa-48231	141	30	manufacturing	manufacturing	NOUN
cjfa-48231	141	31	.	.	PUNCT
cjfa-48231	142	1	therefore	therefore	ADV
cjfa-48231	142	2	,	,	PUNCT
cjfa-48231	142	3	they	they	PRON
cjfa-48231	142	4	are	be	AUX
cjfa-48231	142	5	representative	representative	ADJ
cjfa-48231	142	6	of	of	ADP
cjfa-48231	142	7	the	the	DET
cjfa-48231	142	8	entire	entire	ADJ
cjfa-48231	142	9	public	public	ADJ
cjfa-48231	142	10	listed	list	VERB
cjfa-48231	142	11	companies	company	NOUN
cjfa-48231	142	12	in	in	ADP
cjfa-48231	142	13	nigeria	nigeria	PROPN
cjfa-48231	142	14	except	except	SCONJ
cjfa-48231	142	15	financial	financial	ADJ
cjfa-48231	142	16	institution	institution	NOUN
cjfa-48231	142	17	which	which	PRON
cjfa-48231	142	18	is	be	AUX
cjfa-48231	142	19	not	not	PART
cjfa-48231	142	20	covered	cover	VERB
cjfa-48231	142	21	by	by	ADP
cjfa-48231	142	22	this	this	DET
cjfa-48231	142	23	study	study	NOUN
cjfa-48231	142	24	.	.	PUNCT
cjfa-48231	143	1	method	method	NOUN
cjfa-48231	143	2	of	of	ADP
cjfa-48231	143	3	data	datum	NOUN
cjfa-48231	143	4	analysismethod	analysismethod	NOUN
cjfa-48231	143	5	of	of	ADP
cjfa-48231	143	6	data	datum	NOUN
cjfa-48231	143	7	analysis	analysis	NOUN
cjfa-48231	143	8	this	this	DET
cjfa-48231	143	9	study	study	NOUN
cjfa-48231	143	10	employed	employ	VERB
cjfa-48231	143	11	descriptive	descriptive	ADJ
cjfa-48231	143	12	and	and	CCONJ
cjfa-48231	143	13	inferential	inferential	ADJ
cjfa-48231	143	14	statistics	statistic	NOUN
cjfa-48231	143	15	for	for	ADP
cjfa-48231	143	16	analysis	analysis	NOUN
cjfa-48231	143	17	.	.	PUNCT
cjfa-48231	144	1	descriptive	descriptive	ADJ
cjfa-48231	144	2	statistics	statistic	NOUN
cjfa-48231	144	3	was	be	AUX
cjfa-48231	144	4	used	use	VERB
cjfa-48231	144	5	to	to	PART
cjfa-48231	144	6	show	show	VERB
cjfa-48231	144	7	the	the	DET
cjfa-48231	144	8	minimum	minimum	ADJ
cjfa-48231	144	9	,	,	PUNCT
cjfa-48231	144	10	maximum	maximum	ADJ
cjfa-48231	144	11	,	,	PUNCT
cjfa-48231	144	12	mean	mean	ADJ
cjfa-48231	144	13	,	,	PUNCT
cjfa-48231	144	14	and	and	CCONJ
cjfa-48231	144	15	standard	standard	ADJ
cjfa-48231	144	16	deviations	deviation	NOUN
cjfa-48231	144	17	;	;	PUNCT
cjfa-48231	144	18	while	while	SCONJ
cjfa-48231	144	19	regression	regression	NOUN
cjfa-48231	144	20	analysis	analysis	NOUN
cjfa-48231	144	21	was	be	AUX
cjfa-48231	144	22	employed	employ	VERB
cjfa-48231	144	23	as	as	ADP
cjfa-48231	144	24	inferential	inferential	ADJ
cjfa-48231	144	25	statistics	statistic	NOUN
cjfa-48231	144	26	for	for	ADP
cjfa-48231	144	27	hypotheses	hypothesis	NOUN
cjfa-48231	144	28	testing	testing	NOUN
cjfa-48231	144	29	.	.	PUNCT
cjfa-48231	145	1	intellectual	intellectual	ADJ
cjfa-48231	145	2	capital	capital	NOUN
cjfa-48231	145	3	and	and	CCONJ
cjfa-48231	145	4	market	market	NOUN
cjfa-48231	145	5	performance	performance	NOUN
cjfa-48231	145	6	of	of	ADP
cjfa-48231	145	7	nigerian	nigerian	ADJ
cjfa-48231	145	8	companies	company	NOUN
cjfa-48231	145	9	6969	6969	NUM
cjfa-48231	145	10	data	datum	NOUN
cjfa-48231	145	11	analysis	analysis	NOUN
cjfa-48231	145	12	,	,	PUNCT
cjfa-48231	145	13	interpretation	interpretation	NOUN
cjfa-48231	145	14	and	and	CCONJ
cjfa-48231	145	15	discussion	discussion	NOUN
cjfa-48231	145	16	of	of	ADP
cjfa-48231	145	17	findingsdata	findingsdata	ADJ
cjfa-48231	145	18	analysis	analysis	NOUN
cjfa-48231	145	19	,	,	PUNCT
cjfa-48231	145	20	interpretation	interpretation	NOUN
cjfa-48231	145	21	and	and	CCONJ
cjfa-48231	145	22	discussion	discussion	NOUN
cjfa-48231	145	23	of	of	ADP
cjfa-48231	145	24	findings	finding	NOUN
cjfa-48231	145	25	our	our	PRON
cjfa-48231	145	26	data	datum	NOUN
cjfa-48231	145	27	were	be	AUX
cjfa-48231	145	28	interpreted	interpret	VERB
cjfa-48231	145	29	and	and	CCONJ
cjfa-48231	145	30	discussed	discuss	VERB
cjfa-48231	145	31	using	use	VERB
cjfa-48231	145	32	both	both	CCONJ
cjfa-48231	145	33	descriptive	descriptive	ADJ
cjfa-48231	145	34	statistics	statistic	NOUN
cjfa-48231	145	35	and	and	CCONJ
cjfa-48231	145	36	inferential	inferential	ADJ
cjfa-48231	145	37	statistics	statistic	NOUN
cjfa-48231	145	38	.	.	PUNCT
cjfa-48231	146	1	descriptive	descriptive	ADJ
cjfa-48231	146	2	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-48231	146	3	statistics	statistic	NOUN
cjfa-48231	146	4	the	the	DET
cjfa-48231	146	5	descriptive	descriptive	ADJ
cjfa-48231	146	6	statistics	statistic	NOUN
cjfa-48231	146	7	are	be	AUX
cjfa-48231	146	8	shown	show	VERB
cjfa-48231	146	9	in	in	ADP
cjfa-48231	146	10	table	table	NOUN
cjfa-48231	146	11	1	1	NUM
cjfa-48231	146	12	to	to	PART
cjfa-48231	146	13	table	table	VERB
cjfa-48231	146	14	5	5	NUM
cjfa-48231	146	15	below	below	ADV
cjfa-48231	146	16	.	.	PUNCT
cjfa-48231	147	1	the	the	DET
cjfa-48231	147	2	statistics	statistic	NOUN
cjfa-48231	147	3	reports	report	VERB
cjfa-48231	147	4	the	the	DET
cjfa-48231	147	5	minimum	minimum	ADJ
cjfa-48231	147	6	,	,	PUNCT
cjfa-48231	147	7	maximum	maximum	ADJ
cjfa-48231	147	8	,	,	PUNCT
cjfa-48231	147	9	mean	mean	ADJ
cjfa-48231	147	10	,	,	PUNCT
cjfa-48231	147	11	and	and	CCONJ
cjfa-48231	147	12	standard	standard	ADJ
cjfa-48231	147	13	deviations	deviation	NOUN
cjfa-48231	147	14	.	.	PUNCT
cjfa-48231	148	1	table	table	NOUN
cjfa-48231	148	2	1	1	NUM
cjfa-48231	148	3	.	.	PUNCT
cjfa-48231	148	4	descriptive	descriptive	ADJ
cjfa-48231	148	5	statistics	statistic	NOUN
cjfa-48231	148	6	(	(	PUNCT
cjfa-48231	148	7	2018	2018	NUM
cjfa-48231	148	8	and	and	CCONJ
cjfa-48231	148	9	2019	2019	NUM
cjfa-48231	148	10	)	)	PUNCT
cjfa-48231	148	11	variables	variable	VERB
cjfa-48231	148	12	2018	2018	NUM
cjfa-48231	148	13	2019	2019	NUM
cjfa-48231	148	14	min	min	NOUN
cjfa-48231	148	15	max	max	PROPN
cjfa-48231	148	16	mean	mean	PROPN
cjfa-48231	148	17	sd	sd	ADP
cjfa-48231	148	18	min	min	PROPN
cjfa-48231	148	19	max	max	PROPN
cjfa-48231	148	20	mean	mean	VERB
cjfa-48231	148	21	sd	sd	ADP
cjfa-48231	148	22	hce	hce	PROPN
cjfa-48231	148	23	2.43	2.43	NUM
cjfa-48231	148	24	2.87	2.87	NUM
cjfa-48231	148	25	8.95	8.95	NUM
cjfa-48231	148	26	5.38	5.38	NUM
cjfa-48231	148	27	1.00	1.00	NUM
cjfa-48231	148	28	7.40	7.40	NUM
cjfa-48231	148	29	1.45	1.45	NUM
cjfa-48231	148	30	0.96	0.96	NUM
cjfa-48231	148	31	sce	sce	NOUN
cjfa-48231	148	32	0.57	0.57	NUM
cjfa-48231	148	33	0.96	0.96	NUM
cjfa-48231	148	34	0.84	0.84	NUM
cjfa-48231	148	35	0.10	0.10	NUM
cjfa-48231	148	36	0.00	0.00	NUM
cjfa-48231	148	37	0.86	0.86	NUM
cjfa-48231	148	38	0.25	0.25	NUM
cjfa-48231	148	39	0.16	0.16	NUM
cjfa-48231	148	40	cee	cee	NOUN
cjfa-48231	148	41	0.20	0.20	NUM
cjfa-48231	148	42	0.21	0.21	NUM
cjfa-48231	148	43	0.05	0.05	NUM
cjfa-48231	148	44	0.04	0.04	NUM
cjfa-48231	148	45	0.05	0.05	NUM
cjfa-48231	148	46	1.18	1.18	NUM
cjfa-48231	148	47	0.21	0.21	NUM
cjfa-48231	148	48	0.18	0.18	NUM
cjfa-48231	148	49	size	size	NOUN
cjfa-48231	148	50	1.59	1.59	NUM
cjfa-48231	148	51	3.67	3.67	NUM
cjfa-48231	148	52	0.78	0.78	NUM
cjfa-48231	148	53	0.55	0.55	NUM
cjfa-48231	148	54	0.14	0.14	NUM
cjfa-48231	148	55	0.51	0.51	NUM
cjfa-48231	148	56	0.14	0.14	NUM
cjfa-48231	148	57	0.01	0.01	NUM
cjfa-48231	148	58	lev	lev	NOUN
cjfa-48231	148	59	0.12	0.12	NUM
cjfa-48231	148	60	7.36	7.36	NUM
cjfa-48231	148	61	1.69	1.69	NUM
cjfa-48231	148	62	1.86	1.86	NUM
cjfa-48231	148	63	0.01	0.01	NUM
cjfa-48231	148	64	2.81	2.81	NUM
cjfa-48231	148	65	0.55	0.55	NUM
cjfa-48231	148	66	0.63	0.63	NUM
cjfa-48231	148	67	sec	sec	PROPN
cjfa-48231	148	68	0.50	0.50	NUM
cjfa-48231	148	69	1.12	1.12	NUM
cjfa-48231	148	70	0.03	0.03	NUM
cjfa-48231	148	71	0.01	0.01	NUM
cjfa-48231	148	72	0.94	0.94	NUM
cjfa-48231	148	73	2.75	2.75	NUM
cjfa-48231	148	74	0.81	0.81	NUM
cjfa-48231	148	75	0.42	0.42	NUM
cjfa-48231	148	76	mv	mv	PROPN
cjfa-48231	148	77	5.68	5.68	NUM
cjfa-48231	148	78	9.36	9.36	NUM
cjfa-48231	148	79	1.21	1.21	NUM
cjfa-48231	148	80	3.14	3.14	NUM
cjfa-48231	148	81	3.38	3.38	NUM
cjfa-48231	148	82	4.05	4.05	NUM
cjfa-48231	148	83	1.01	1.01	NUM
cjfa-48231	148	84	2.13	2.13	NUM
cjfa-48231	148	85	n=	n=	ADJ
cjfa-48231	148	86	117	117	NUM
cjfa-48231	148	87	s	s	NOUN
cjfa-48231	148	88	o	o	NOUN
cjfa-48231	148	89	u	u	NOUN
cjfa-48231	148	90	r	r	NOUN
cjfa-48231	148	91	c	c	NOUN
cjfa-48231	148	92	e	e	NOUN
cjfa-48231	148	93	:	:	PUNCT
cjfa-48231	148	94	authors	author	NOUN
cjfa-48231	148	95	’	'	PUNCT
cjfa-48231	148	96	survey	survey	NOUN
cjfa-48231	148	97	(	(	PUNCT
cjfa-48231	148	98	2023	2023	NUM
cjfa-48231	148	99	)	)	PUNCT
cjfa-48231	148	100	.	.	PUNCT
cjfa-48231	149	1	n	n	CCONJ
cjfa-48231	149	2	o	o	NOUN
cjfa-48231	149	3	t	t	NOUN
cjfa-48231	149	4	e	e	NOUN
cjfa-48231	149	5	:	:	PUNCT
cjfa-48231	149	6	the	the	DET
cjfa-48231	149	7	figures	figure	NOUN
cjfa-48231	149	8	are	be	AUX
cjfa-48231	149	9	in	in	ADP
cjfa-48231	149	10	billion	billion	NUM
cjfa-48231	149	11	naira	naira	NOUN
cjfa-48231	149	12	(	(	PUNCT
cjfa-48231	149	13	nigerian	nigerian	ADJ
cjfa-48231	149	14	currency	currency	NOUN
cjfa-48231	149	15	)	)	PUNCT
cjfa-48231	150	1	₦	₦	PROPN
cjfa-48231	150	2	.	.	PUNCT
cjfa-48231	151	1	ramat	ramat	PROPN
cjfa-48231	151	2	titilayo	titilayo	PROPN
cjfa-48231	151	3	salman	salman	PROPN
cjfa-48231	151	4	,	,	PUNCT
cjfa-48231	151	5	segun	segun	VERB
cjfa-48231	151	6	abogun7070	abogun7070	PROPN
cjfa-48231	151	7	table	table	NOUN
cjfa-48231	151	8	2	2	NUM
cjfa-48231	151	9	.	.	PUNCT
cjfa-48231	151	10	descriptive	descriptive	ADJ
cjfa-48231	151	11	statistics	statistic	NOUN
cjfa-48231	151	12	(	(	PUNCT
cjfa-48231	151	13	2020	2020	NUM
cjfa-48231	151	14	and	and	CCONJ
cjfa-48231	151	15	2021	2021	NUM
cjfa-48231	151	16	)	)	PUNCT
cjfa-48231	151	17	variables	variable	NOUN
cjfa-48231	151	18	2020	2020	NUM
cjfa-48231	151	19	2021	2021	NUM
cjfa-48231	151	20	min	min	NOUN
cjfa-48231	151	21	max	max	PROPN
cjfa-48231	151	22	mean	mean	PROPN
cjfa-48231	151	23	sd	sd	ADP
cjfa-48231	151	24	min	min	PROPN
cjfa-48231	151	25	max	max	PROPN
cjfa-48231	151	26	mean	mean	VERB
cjfa-48231	151	27	sd	sd	ADP
cjfa-48231	151	28	hce	hce	PROPN
cjfa-48231	151	29	0.20	0.20	NUM
cjfa-48231	151	30	5.23	5.23	NUM
cjfa-48231	151	31	2.91	2.91	NUM
cjfa-48231	151	32	2.55	2.55	NUM
cjfa-48231	151	33	4.00	4.00	NUM
cjfa-48231	151	34	28.23	28.23	NUM
cjfa-48231	151	35	10.19	10.19	NUM
cjfa-48231	151	36	1.59	1.59	NUM
cjfa-48231	151	37	sce	sce	NOUN
cjfa-48231	151	38	0.08	0.08	NUM
cjfa-48231	151	39	3.31	3.31	NUM
cjfa-48231	151	40	0.88	0.88	NUM
cjfa-48231	151	41	0.56	0.56	NUM
cjfa-48231	151	42	4.52	4.52	NUM
cjfa-48231	151	43	29.35	29.35	NUM
cjfa-48231	151	44	5.87	5.87	NUM
cjfa-48231	151	45	1.31	1.31	NUM
cjfa-48231	151	46	cee	cee	NOUN
cjfa-48231	151	47	0.02	0.02	NUM
cjfa-48231	151	48	6.74	6.74	NUM
cjfa-48231	151	49	1.06	1.06	NUM
cjfa-48231	151	50	1.04	1.04	NUM
cjfa-48231	151	51	4.07	4.07	NUM
cjfa-48231	151	52	31.03	31.03	NUM
cjfa-48231	151	53	7.33	7.33	NUM
cjfa-48231	151	54	1.67	1.67	NUM
cjfa-48231	151	55	size	size	NOUN
cjfa-48231	151	56	4.00	4.00	NUM
cjfa-48231	151	57	6.89	6.89	NUM
cjfa-48231	151	58	5.39	5.39	NUM
cjfa-48231	151	59	0.75	0.75	NUM
cjfa-48231	151	60	3.69	3.69	NUM
cjfa-48231	151	61	16.11	16.11	NUM
cjfa-48231	151	62	13.10	13.10	NUM
cjfa-48231	151	63	1.10	1.10	NUM
cjfa-48231	151	64	lev	lev	NOUN
cjfa-48231	151	65	0.05	0.05	NUM
cjfa-48231	151	66	7.59	7.59	NUM
cjfa-48231	151	67	1.24	1.24	NUM
cjfa-48231	151	68	1.12	1.12	NUM
cjfa-48231	151	69	0.01	0.01	NUM
cjfa-48231	151	70	5.79	5.79	NUM
cjfa-48231	151	71	1.37	1.37	NUM
cjfa-48231	151	72	1.47	1.47	NUM
cjfa-48231	151	73	sec	sec	PROPN
cjfa-48231	151	74	2.23	2.23	NUM
cjfa-48231	151	75	6.33	6.33	NUM
cjfa-48231	151	76	6.75	6.75	NUM
cjfa-48231	151	77	4.91	4.91	NUM
cjfa-48231	151	78	4.34	4.34	NUM
cjfa-48231	151	79	33.42	33.42	NUM
cjfa-48231	151	80	9.80	9.80	NUM
cjfa-48231	151	81	1.63	1.63	NUM
cjfa-48231	151	82	mv	mv	PROPN
cjfa-48231	151	83	3.20	3.20	NUM
cjfa-48231	151	84	4.50	4.50	NUM
cjfa-48231	151	85	3.69	3.69	NUM
cjfa-48231	151	86	4.85	4.85	NUM
cjfa-48231	151	87	4.57	4.57	NUM
cjfa-48231	151	88	28.62	28.62	NUM
cjfa-48231	151	89	4.62	4.62	NUM
cjfa-48231	151	90	1.57	1.57	NUM
cjfa-48231	151	91	n=	n=	ADJ
cjfa-48231	151	92	117	117	NUM
cjfa-48231	151	93	s	s	NOUN
cjfa-48231	151	94	o	o	NOUN
cjfa-48231	151	95	u	u	NOUN
cjfa-48231	151	96	r	r	NOUN
cjfa-48231	151	97	c	c	NOUN
cjfa-48231	151	98	e	e	NOUN
cjfa-48231	151	99	:	:	PUNCT
cjfa-48231	151	100	authors	author	NOUN
cjfa-48231	151	101	’	'	PUNCT
cjfa-48231	151	102	survey	survey	NOUN
cjfa-48231	151	103	(	(	PUNCT
cjfa-48231	151	104	2023	2023	NUM
cjfa-48231	151	105	)	)	PUNCT
cjfa-48231	151	106	.	.	PUNCT
cjfa-48231	152	1	n	n	CCONJ
cjfa-48231	152	2	o	o	NOUN
cjfa-48231	152	3	t	t	NOUN
cjfa-48231	152	4	e	e	NOUN
cjfa-48231	152	5	:	:	PUNCT
cjfa-48231	152	6	the	the	DET
cjfa-48231	152	7	figures	figure	NOUN
cjfa-48231	152	8	are	be	AUX
cjfa-48231	152	9	in	in	ADP
cjfa-48231	152	10	billion	billion	NUM
cjfa-48231	152	11	naira	naira	NOUN
cjfa-48231	152	12	(	(	PUNCT
cjfa-48231	152	13	nigerian	nigerian	ADJ
cjfa-48231	152	14	currency	currency	NOUN
cjfa-48231	152	15	)	)	PUNCT
cjfa-48231	152	16	₦	₦	ADV
cjfa-48231	152	17	.	.	PUNCT
cjfa-48231	152	18	table	table	NOUN
cjfa-48231	153	1	3	3	NUM
cjfa-48231	153	2	.	.	PUNCT
cjfa-48231	153	3	descriptive	descriptive	ADJ
cjfa-48231	153	4	statistics	statistic	NOUN
cjfa-48231	153	5	(	(	PUNCT
cjfa-48231	153	6	2022	2022	NUM
cjfa-48231	153	7	)	)	PUNCT
cjfa-48231	153	8	variables	variable	VERB
cjfa-48231	153	9	2022	2022	NUM
cjfa-48231	153	10	min	min	NOUN
cjfa-48231	153	11	max	max	PROPN
cjfa-48231	153	12	mean	mean	PROPN
cjfa-48231	153	13	sd	sd	ADP
cjfa-48231	153	14	hce	hce	PROPN
cjfa-48231	153	15	2.00	2.00	NUM
cjfa-48231	153	16	16.42	16.42	NUM
cjfa-48231	153	17	5.55	5.55	NUM
cjfa-48231	153	18	1.34	1.34	NUM
cjfa-48231	153	19	sce	sce	NOUN
cjfa-48231	153	20	3.16	3.16	NUM
cjfa-48231	153	21	14.86	14.86	NUM
cjfa-48231	153	22	3.43	3.43	NUM
cjfa-48231	153	23	1.60	1.60	NUM
cjfa-48231	153	24	cee	cee	NOUN
cjfa-48231	153	25	2.05	2.05	NUM
cjfa-48231	153	26	15.18	15.18	NUM
cjfa-48231	153	27	4.01	4.01	NUM
cjfa-48231	153	28	0.89	0.89	NUM
cjfa-48231	153	29	size	size	NOUN
cjfa-48231	153	30	1.15	1.15	NUM
cjfa-48231	153	31	9.02	9.02	NUM
cjfa-48231	153	32	6.63	6.63	NUM
cjfa-48231	153	33	0.31	0.31	NUM
cjfa-48231	153	34	lev	lev	NOUN
cjfa-48231	153	35	0.03	0.03	NUM
cjfa-48231	153	36	2.81	2.81	NUM
cjfa-48231	153	37	0.75	0.75	NUM
cjfa-48231	153	38	0.01	0.01	NUM
cjfa-48231	153	39	sec	sec	PROPN
cjfa-48231	153	40	2.86	2.86	NUM
cjfa-48231	153	41	16.07	16.07	NUM
cjfa-48231	153	42	5.43	5.43	NUM
cjfa-48231	153	43	0.22	0.22	NUM
cjfa-48231	153	44	mv	mv	PROPN
cjfa-48231	153	45	2.27	2.27	NUM
cjfa-48231	153	46	14.05	14.05	NUM
cjfa-48231	153	47	2.14	2.14	NUM
cjfa-48231	153	48	1.04	1.04	NUM
cjfa-48231	153	49	n=	n=	ADJ
cjfa-48231	153	50	117	117	NUM
cjfa-48231	153	51	s	s	NOUN
cjfa-48231	153	52	o	o	NOUN
cjfa-48231	153	53	u	u	NOUN
cjfa-48231	153	54	r	r	NOUN
cjfa-48231	153	55	c	c	NOUN
cjfa-48231	153	56	e	e	NOUN
cjfa-48231	153	57	:	:	PUNCT
cjfa-48231	153	58	authors	author	NOUN
cjfa-48231	153	59	’	'	PUNCT
cjfa-48231	153	60	survey	survey	NOUN
cjfa-48231	153	61	(	(	PUNCT
cjfa-48231	153	62	2023	2023	NUM
cjfa-48231	153	63	)	)	PUNCT
cjfa-48231	153	64	.	.	PUNCT
cjfa-48231	154	1	n	n	CCONJ
cjfa-48231	154	2	o	o	NOUN
cjfa-48231	154	3	t	t	NOUN
cjfa-48231	154	4	e	e	NOUN
cjfa-48231	154	5	:	:	PUNCT
cjfa-48231	154	6	the	the	DET
cjfa-48231	154	7	figures	figure	NOUN
cjfa-48231	154	8	are	be	AUX
cjfa-48231	154	9	in	in	ADP
cjfa-48231	154	10	billion	billion	NUM
cjfa-48231	154	11	naira	naira	NOUN
cjfa-48231	154	12	(	(	PUNCT
cjfa-48231	154	13	nigerian	nigerian	ADJ
cjfa-48231	154	14	currency	currency	NOUN
cjfa-48231	154	15	)	)	PUNCT
cjfa-48231	154	16	₦	₦	ADV
cjfa-48231	154	17	.	.	PUNCT
cjfa-48231	155	1	intellectual	intellectual	ADJ
cjfa-48231	155	2	capital	capital	NOUN
cjfa-48231	155	3	and	and	CCONJ
cjfa-48231	155	4	market	market	NOUN
cjfa-48231	155	5	performance	performance	NOUN
cjfa-48231	155	6	of	of	ADP
cjfa-48231	155	7	nigerian	nigerian	ADJ
cjfa-48231	155	8	companies	company	NOUN
cjfa-48231	155	9	7171	7171	NUM
cjfa-48231	155	10	table	table	NOUN
cjfa-48231	155	11	1	1	NUM
cjfa-48231	155	12	-	-	SYM
cjfa-48231	155	13	3	3	NUM
cjfa-48231	155	14	above	above	ADP
cjfa-48231	155	15	showing	show	VERB
cjfa-48231	155	16	mean	mean	NOUN
cjfa-48231	155	17	,	,	PUNCT
cjfa-48231	155	18	minimum	minimum	ADJ
cjfa-48231	155	19	and	and	CCONJ
cjfa-48231	155	20	maximum	maximum	ADJ
cjfa-48231	155	21	values	value	NOUN
cjfa-48231	155	22	of	of	ADP
cjfa-48231	155	23	both	both	CCONJ
cjfa-48231	155	24	independent	independent	ADJ
cjfa-48231	155	25	variables	variable	NOUN
cjfa-48231	155	26	(	(	PUNCT
cjfa-48231	155	27	hce	hce	PROPN
cjfa-48231	155	28	,	,	PUNCT
cjfa-48231	155	29	sce	sce	PROPN
cjfa-48231	155	30	,	,	PUNCT
cjfa-48231	155	31	cee	cee	PROPN
cjfa-48231	155	32	)	)	PUNCT
cjfa-48231	155	33	,	,	PUNCT
cjfa-48231	155	34	control	control	NOUN
cjfa-48231	155	35	variables	variable	NOUN
cjfa-48231	155	36	(	(	PUNCT
cjfa-48231	155	37	size	size	NOUN
cjfa-48231	155	38	,	,	PUNCT
cjfa-48231	155	39	lev	lev	NOUN
cjfa-48231	155	40	,	,	PUNCT
cjfa-48231	155	41	sec	sec	PROPN
cjfa-48231	155	42	)	)	PUNCT
cjfa-48231	155	43	and	and	CCONJ
cjfa-48231	155	44	dependent	dependent	ADJ
cjfa-48231	155	45	variable	variable	NOUN
cjfa-48231	155	46	(	(	PUNCT
cjfa-48231	155	47	mv	mv	NOUN
cjfa-48231	155	48	)	)	PUNCT
cjfa-48231	155	49	ranging	range	VERB
cjfa-48231	155	50	from	from	ADP
cjfa-48231	155	51	minimum	minimum	NOUN
cjfa-48231	155	52	of	of	ADP
cjfa-48231	155	53	0.02	0.02	NUM
cjfa-48231	155	54	to	to	PART
cjfa-48231	155	55	maximum	maximum	NOUN
cjfa-48231	155	56	of	of	ADP
cjfa-48231	155	57	33.42	33.42	NUM
cjfa-48231	155	58	.	.	PUNCT
cjfa-48231	156	1	these	these	DET
cjfa-48231	156	2	figures	figure	NOUN
cjfa-48231	156	3	represent	represent	VERB
cjfa-48231	156	4	value	value	NOUN
cjfa-48231	156	5	created	create	VERB
cjfa-48231	156	6	by	by	ADP
cjfa-48231	156	7	intellectual	intellectual	ADJ
cjfa-48231	156	8	capital	capital	NOUN
cjfa-48231	156	9	efficiencies	efficiency	NOUN
cjfa-48231	156	10	of	of	ADP
cjfa-48231	156	11	the	the	DET
cjfa-48231	156	12	sampled	sample	VERB
cjfa-48231	156	13	companies	company	NOUN
cjfa-48231	156	14	for	for	ADP
cjfa-48231	156	15	the	the	DET
cjfa-48231	156	16	periods	period	NOUN
cjfa-48231	156	17	of	of	ADP
cjfa-48231	156	18	observation	observation	NOUN
cjfa-48231	156	19	.	.	PUNCT
cjfa-48231	157	1	impliedly	impliedly	ADV
cjfa-48231	157	2	,	,	PUNCT
cjfa-48231	157	3	this	this	DET
cjfa-48231	157	4	result	result	NOUN
cjfa-48231	157	5	shows	show	VERB
cjfa-48231	157	6	that	that	SCONJ
cjfa-48231	157	7	intellectual	intellectual	ADJ
cjfa-48231	157	8	capital	capital	NOUN
cjfa-48231	157	9	components	component	NOUN
cjfa-48231	157	10	and	and	CCONJ
cjfa-48231	157	11	capital	capital	NOUN
cjfa-48231	157	12	employed	employ	VERB
cjfa-48231	157	13	are	be	AUX
cjfa-48231	157	14	efficient	efficient	ADJ
cjfa-48231	157	15	in	in	ADP
cjfa-48231	157	16	adding	add	VERB
cjfa-48231	157	17	value	value	NOUN
cjfa-48231	157	18	to	to	ADP
cjfa-48231	157	19	sampled	sample	VERB
cjfa-48231	157	20	companies	company	NOUN
cjfa-48231	157	21	.	.	PUNCT
cjfa-48231	158	1	regression	regression	NOUN
cjfa-48231	158	2	resultregression	resultregression	NOUN
cjfa-48231	158	3	result	result	NOUN
cjfa-48231	158	4	table	table	NOUN
cjfa-48231	158	5	4	4	NUM
cjfa-48231	158	6	presents	present	VERB
cjfa-48231	158	7	the	the	DET
cjfa-48231	158	8	result	result	NOUN
cjfa-48231	158	9	of	of	ADP
cjfa-48231	158	10	the	the	DET
cjfa-48231	158	11	regression	regression	NOUN
cjfa-48231	158	12	showing	show	VERB
cjfa-48231	158	13	the	the	DET
cjfa-48231	158	14	relationship	relationship	NOUN
cjfa-48231	158	15	between	between	ADP
cjfa-48231	158	16	the	the	DET
cjfa-48231	158	17	variables	variable	NOUN
cjfa-48231	158	18	(	(	PUNCT
cjfa-48231	158	19	independent	independent	ADJ
cjfa-48231	158	20	and	and	CCONJ
cjfa-48231	158	21	dependent	dependent	ADJ
cjfa-48231	158	22	)	)	PUNCT
cjfa-48231	158	23	.	.	PUNCT
cjfa-48231	159	1	from	from	ADP
cjfa-48231	159	2	the	the	DET
cjfa-48231	159	3	regression	regression	NOUN
cjfa-48231	159	4	result	result	VERB
cjfa-48231	159	5	durbin	durbin	PROPN
cjfa-48231	159	6	watson	watson	PROPN
cjfa-48231	159	7	test	test	NOUN
cjfa-48231	159	8	was	be	AUX
cjfa-48231	159	9	showing	show	VERB
cjfa-48231	159	10	1.989	1.989	NUM
cjfa-48231	159	11	,	,	PUNCT
cjfa-48231	159	12	2.058	2.058	NUM
cjfa-48231	159	13	,	,	PUNCT
cjfa-48231	159	14	1.989	1.989	NUM
cjfa-48231	159	15	,	,	PUNCT
cjfa-48231	159	16	1.900	1.900	NUM
cjfa-48231	159	17	and	and	CCONJ
cjfa-48231	159	18	1.719	1.719	NUM
cjfa-48231	159	19	confirming	confirm	VERB
cjfa-48231	159	20	absence	absence	NOUN
cjfa-48231	159	21	of	of	ADP
cjfa-48231	159	22	non	non	NOUN
cjfa-48231	159	23	-	-	NOUN
cjfa-48231	159	24	autocorrelation	autocorrelation	NOUN
cjfa-48231	159	25	among	among	ADP
cjfa-48231	159	26	the	the	DET
cjfa-48231	159	27	variables	variable	NOUN
cjfa-48231	159	28	.	.	PUNCT
cjfa-48231	160	1	table	table	NOUN
cjfa-48231	160	2	4	4	NUM
cjfa-48231	160	3	.	.	PUNCT
cjfa-48231	161	1	regression	regression	NOUN
cjfa-48231	161	2	results	result	NOUN
cjfa-48231	161	3	variables	variable	NOUN
cjfa-48231	161	4	year	year	NOUN
cjfa-48231	161	5	1	1	NUM
cjfa-48231	161	6	t	t	NOUN
cjfa-48231	161	7	year	year	NOUN
cjfa-48231	161	8	2	2	NUM
cjfa-48231	161	9	t	t	NOUN
cjfa-48231	161	10	year	year	NOUN
cjfa-48231	161	11	3	3	NUM
cjfa-48231	161	12	t	t	NOUN
cjfa-48231	161	13	year	year	NOUN
cjfa-48231	161	14	4	4	NUM
cjfa-48231	161	15	t	t	NOUN
cjfa-48231	161	16	year	year	NOUN
cjfa-48231	161	17	5	5	NUM
cjfa-48231	161	18	t	t	NOUN
cjfa-48231	161	19	constant	constant	ADJ
cjfa-48231	161	20	-2.651	-2.651	NOUN
cjfa-48231	161	21	-0.56	-0.56	NOUN
cjfa-48231	161	22	-2.476	-2.476	INTJ
cjfa-48231	161	23	-1.36	-1.36	NUM
cjfa-48231	161	24	1.648	1.648	NUM
cjfa-48231	161	25	1.45	1.45	NUM
cjfa-48231	161	26	2.167	2.167	NUM
cjfa-48231	161	27	3.39	3.39	NUM
cjfa-48231	161	28	18.801	18.801	NUM
cjfa-48231	161	29	5.68	5.68	NUM
cjfa-48231	161	30	hce	hce	NOUN
cjfa-48231	161	31	0.376	0.376	NUM
cjfa-48231	161	32	1.96	1.96	NUM
cjfa-48231	161	33	0.167	0.167	NUM
cjfa-48231	161	34	1.97	1.97	NUM
cjfa-48231	161	35	-0.013	-0.013	PUNCT
cjfa-48231	161	36	-0.21	-0.21	NUM
cjfa-48231	161	37	-0.095	-0.095	NUM
cjfa-48231	161	38	-2.73	-2.73	NUM
cjfa-48231	161	39	-0.003	-0.003	PUNCT
cjfa-48231	161	40	-0.02	-0.02	NUM
cjfa-48231	161	41	sce	sce	PROPN
cjfa-48231	161	42	-4.391	-4.391	NUM
cjfa-48231	161	43	-1.77	-1.77	NUM
cjfa-48231	161	44	-0.220	-0.220	PUNCT
cjfa-48231	161	45	-2.50	-2.50	X
cjfa-48231	161	46	-0.569	-0.569	PUNCT
cjfa-48231	161	47	-2.17	-2.17	NUM
cjfa-48231	161	48	0.086	0.086	NUM
cjfa-48231	161	49	0.58	0.58	NUM
cjfa-48231	162	1	5.855	5.855	NUM
cjfa-48231	162	2	-3.64	-3.64	NUM
cjfa-48231	162	3	cee	cee	PROPN
cjfa-48231	162	4	1.510	1.510	NUM
cjfa-48231	162	5	5.17	5.17	NUM
cjfa-48231	162	6	0.041	0.041	NUM
cjfa-48231	162	7	0.63	0.63	NUM
cjfa-48231	162	8	1.372	1.372	NUM
cjfa-48231	162	9	8.96	8.96	NUM
cjfa-48231	162	10	0.549	0.549	NUM
cjfa-48231	162	11	6.36	6.36	NUM
cjfa-48231	162	12	0.411	0.411	NUM
cjfa-48231	162	13	1.09	1.09	NUM
cjfa-48231	162	14	size	size	NOUN
cjfa-48231	162	15	0.100	0.100	NUM
cjfa-48231	162	16	0.31	0.31	NUM
cjfa-48231	162	17	0.019	0.019	NUM
cjfa-48231	162	18	0.01	0.01	NUM
cjfa-48231	162	19	0.020	0.020	NUM
cjfa-48231	162	20	0.23	0.23	NUM
cjfa-48231	162	21	0.001	0.001	NUM
cjfa-48231	162	22	1.05	1.05	NUM
cjfa-48231	162	23	0.003	0.003	NUM
cjfa-48231	162	24	1.32	1.32	NUM
cjfa-48231	162	25	lev	lev	NOUN
cjfa-48231	162	26	0.013	0.013	NUM
cjfa-48231	162	27	0.27	0.27	NUM
cjfa-48231	162	28	0.026	0.026	NUM
cjfa-48231	162	29	0.34	0.34	NUM
cjfa-48231	162	30	0.006	0.006	NUM
cjfa-48231	162	31	0.00	0.00	NUM
cjfa-48231	162	32	0.003	0.003	NUM
cjfa-48231	162	33	0.07	0.07	NUM
cjfa-48231	162	34	0.005	0.005	NUM
cjfa-48231	162	35	0.03	0.03	NUM
cjfa-48231	162	36	sec	sec	PROPN
cjfa-48231	162	37	0.269	0.269	NUM
cjfa-48231	162	38	2.50	2.50	NUM
cjfa-48231	162	39	0.243	0.243	NUM
cjfa-48231	162	40	2.54	2.54	NUM
cjfa-48231	162	41	0.212	0.212	NUM
cjfa-48231	162	42	3.52	3.52	NUM
cjfa-48231	162	43	0.330	0.330	NUM
cjfa-48231	162	44	2.65	2.65	NUM
cjfa-48231	162	45	0.317	0.317	NUM
cjfa-48231	162	46	3.42	3.42	NUM
cjfa-48231	162	47	sig	sig	NOUN
cjfa-48231	162	48	0.023	0.023	NUM
cjfa-48231	162	49	*	*	NOUN
cjfa-48231	162	50	*	*	X
cjfa-48231	162	51	0.016	0.016	NUM
cjfa-48231	162	52	*	*	NUM
cjfa-48231	162	53	0.149	0.149	NUM
cjfa-48231	162	54	0.001	0.001	NUM
cjfa-48231	162	55	*	*	NOUN
cjfa-48231	162	56	*	*	NOUN
cjfa-48231	163	1	0.000	0.000	NUM
cjfa-48231	163	2	*	*	PUNCT
cjfa-48231	163	3	*	*	PUNCT
cjfa-48231	163	4	*	*	PUNCT
cjfa-48231	163	5	r2	r2	NOUN
cjfa-48231	163	6	0.469	0.469	NUM
cjfa-48231	163	7	%	%	NOUN
cjfa-48231	163	8	0.575	0.575	NUM
cjfa-48231	163	9	%	%	NOUN
cjfa-48231	163	10	0.469	0.469	NUM
cjfa-48231	163	11	%	%	NOUN
cjfa-48231	163	12	0.568	0.568	NUM
cjfa-48231	163	13	%	%	NOUN
cjfa-48231	163	14	0.665	0.665	NUM
cjfa-48231	163	15	%	%	NOUN
cjfa-48231	163	16	durbin	durbin	ADJ
cjfa-48231	163	17	watson	watson	NOUN
cjfa-48231	163	18	1.989	1.989	NUM
cjfa-48231	163	19	2.058	2.058	NUM
cjfa-48231	163	20	1.989	1.989	NUM
cjfa-48231	163	21	1.900	1.900	NUM
cjfa-48231	163	22	1.719	1.719	NUM
cjfa-48231	163	23	f	f	PROPN
cjfa-48231	163	24	5.473	5.473	NUM
cjfa-48231	163	25	17.422	17.422	NUM
cjfa-48231	163	26	5.473	5.473	NUM
cjfa-48231	163	27	4.187	4.187	NUM
cjfa-48231	163	28	24.382	24.382	NUM
cjfa-48231	163	29	n	n	NOUN
cjfa-48231	163	30	=	=	SYM
cjfa-48231	163	31	117	117	NUM
cjfa-48231	163	32	*	*	PUNCT
cjfa-48231	163	33	p	p	X
cjfa-48231	163	34	<	<	X
cjfa-48231	163	35	0	0	NUM
cjfa-48231	163	36	.	.	PUNCT
cjfa-48231	163	37	0	0	NUM
cjfa-48231	164	1	5	5	NUM
cjfa-48231	164	2	s	s	NOUN
cjfa-48231	164	3	o	o	NOUN
cjfa-48231	164	4	u	u	NOUN
cjfa-48231	164	5	r	r	NOUN
cjfa-48231	164	6	c	c	NOUN
cjfa-48231	164	7	e	e	NOUN
cjfa-48231	164	8	:	:	PUNCT
cjfa-48231	164	9	authors	author	NOUN
cjfa-48231	164	10	’	'	PUNCT
cjfa-48231	164	11	2023	2023	NUM
cjfa-48231	164	12	.	.	PUNCT
cjfa-48231	165	1	n	n	CCONJ
cjfa-48231	165	2	o	o	NOUN
cjfa-48231	165	3	t	t	NOUN
cjfa-48231	165	4	e	e	NOUN
cjfa-48231	165	5	:	:	PUNCT
cjfa-48231	165	6	year	year	NOUN
cjfa-48231	165	7	1	1	NUM
cjfa-48231	165	8	to	to	PART
cjfa-48231	165	9	5	5	NUM
cjfa-48231	165	10	represents	represent	VERB
cjfa-48231	165	11	2018	2018	NUM
cjfa-48231	165	12	,	,	PUNCT
cjfa-48231	165	13	2019	2019	NUM
cjfa-48231	165	14	,	,	PUNCT
cjfa-48231	165	15	2020	2020	NUM
cjfa-48231	165	16	,	,	PUNCT
cjfa-48231	165	17	2021	2021	NUM
cjfa-48231	165	18	and	and	CCONJ
cjfa-48231	165	19	2022	2022	NUM
cjfa-48231	165	20	.	.	PUNCT
cjfa-48231	166	1	ramat	ramat	PROPN
cjfa-48231	166	2	titilayo	titilayo	PROPN
cjfa-48231	166	3	salman	salman	PROPN
cjfa-48231	166	4	,	,	PUNCT
cjfa-48231	166	5	segun	segun	VERB
cjfa-48231	166	6	abogun7272	abogun7272	PROPN
cjfa-48231	166	7	this	this	DET
cjfa-48231	166	8	study	study	NOUN
cjfa-48231	166	9	hypothesized	hypothesize	VERB
cjfa-48231	166	10	that	that	SCONJ
cjfa-48231	166	11	hce	hce	PROPN
cjfa-48231	166	12	will	will	AUX
cjfa-48231	166	13	positively	positively	ADV
cjfa-48231	166	14	influence	influence	VERB
cjfa-48231	166	15	market	market	NOUN
cjfa-48231	166	16	value	value	NOUN
cjfa-48231	166	17	of	of	ADP
cjfa-48231	166	18	sampled	sample	VERB
cjfa-48231	166	19	companies	company	NOUN
cjfa-48231	166	20	and	and	CCONJ
cjfa-48231	166	21	was	be	AUX
cjfa-48231	166	22	confirmed	confirm	VERB
cjfa-48231	166	23	by	by	ADP
cjfa-48231	166	24	coefficient	coefficient	NOUN
cjfa-48231	166	25	(	(	PUNCT
cjfa-48231	166	26	1.96	1.96	NUM
cjfa-48231	166	27	)	)	PUNCT
cjfa-48231	166	28	and	and	CCONJ
cjfa-48231	166	29	p	p	NOUN
cjfa-48231	166	30	-	-	PUNCT
cjfa-48231	166	31	value	value	NOUN
cjfa-48231	166	32	(	(	PUNCT
cjfa-48231	166	33	0.041	0.041	NUM
cjfa-48231	166	34	)	)	PUNCT
cjfa-48231	166	35	,	,	PUNCT
cjfa-48231	166	36	(	(	PUNCT
cjfa-48231	166	37	0.167	0.167	NUM
cjfa-48231	166	38	)	)	PUNCT
cjfa-48231	166	39	and	and	CCONJ
cjfa-48231	166	40	p	p	NOUN
cjfa-48231	166	41	-	-	PUNCT
cjfa-48231	166	42	value	value	NOUN
cjfa-48231	166	43	(	(	PUNCT
cjfa-48231	166	44	0.016	0.016	NUM
cjfa-48231	166	45	)	)	PUNCT
cjfa-48231	166	46	,	,	PUNCT
cjfa-48231	166	47	less	less	ADJ
cjfa-48231	166	48	than	than	ADP
cjfa-48231	166	49	the	the	DET
cjfa-48231	166	50	5	5	NUM
cjfa-48231	166	51	%	%	NOUN
cjfa-48231	166	52	,	,	PUNCT
cjfa-48231	166	53	significance	significance	NOUN
cjfa-48231	166	54	level	level	NOUN
cjfa-48231	166	55	,	,	PUNCT
cjfa-48231	166	56	which	which	PRON
cjfa-48231	166	57	means	mean	VERB
cjfa-48231	166	58	that	that	SCONJ
cjfa-48231	166	59	a	a	DET
cjfa-48231	166	60	1	1	NUM
cjfa-48231	166	61	%	%	NOUN
cjfa-48231	166	62	increase	increase	NOUN
cjfa-48231	166	63	in	in	ADP
cjfa-48231	166	64	the	the	DET
cjfa-48231	166	65	human	human	ADJ
cjfa-48231	166	66	capital	capital	NOUN
cjfa-48231	166	67	efficiency	efficiency	NOUN
cjfa-48231	166	68	will	will	AUX
cjfa-48231	166	69	result	result	VERB
cjfa-48231	166	70	in	in	ADP
cjfa-48231	166	71	36.7	36.7	NUM
cjfa-48231	166	72	and	and	CCONJ
cjfa-48231	166	73	16.7	16.7	NUM
cjfa-48231	166	74	%	%	NOUN
cjfa-48231	166	75	increase	increase	NOUN
cjfa-48231	166	76	in	in	ADP
cjfa-48231	166	77	market	market	NOUN
cjfa-48231	166	78	value	value	NOUN
cjfa-48231	166	79	of	of	ADP
cjfa-48231	166	80	the	the	DET
cjfa-48231	166	81	selected	select	VERB
cjfa-48231	166	82	117	117	NUM
cjfa-48231	166	83	firms	firm	NOUN
cjfa-48231	166	84	for	for	ADP
cjfa-48231	166	85	2018	2018	NUM
cjfa-48231	166	86	and	and	CCONJ
cjfa-48231	166	87	2019	2019	NUM
cjfa-48231	166	88	years	year	NOUN
cjfa-48231	166	89	of	of	ADP
cjfa-48231	166	90	assessment	assessment	NOUN
cjfa-48231	166	91	.	.	PUNCT
cjfa-48231	167	1	but	but	CCONJ
cjfa-48231	167	2	in	in	ADP
cjfa-48231	167	3	2021	2021	NUM
cjfa-48231	167	4	and	and	CCONJ
cjfa-48231	167	5	2022	2022	NUM
cjfa-48231	167	6	represented	represent	VERB
cjfa-48231	167	7	by	by	ADP
cjfa-48231	167	8	model	model	NOUN
cjfa-48231	167	9	4	4	NUM
cjfa-48231	167	10	and	and	CCONJ
cjfa-48231	167	11	5	5	NUM
cjfa-48231	167	12	,	,	PUNCT
cjfa-48231	167	13	hce	hce	PROPN
cjfa-48231	167	14	has	have	VERB
cjfa-48231	167	15	negative	negative	ADJ
cjfa-48231	167	16	influence	influence	NOUN
cjfa-48231	167	17	on	on	ADP
cjfa-48231	167	18	market	market	NOUN
cjfa-48231	167	19	value	value	NOUN
cjfa-48231	167	20	with	with	ADP
cjfa-48231	167	21	coefficients	coefficient	NOUN
cjfa-48231	167	22	and	and	CCONJ
cjfa-48231	167	23	p	p	NOUN
cjfa-48231	167	24	-	-	PUNCT
cjfa-48231	167	25	values	value	NOUN
cjfa-48231	167	26	of	of	ADP
cjfa-48231	167	27	-0.095	-0.095	NUM
cjfa-48231	167	28	and	and	CCONJ
cjfa-48231	167	29	pvalue	pvalue	VERB
cjfa-48231	167	30	0.001	0.001	NUM
cjfa-48231	167	31	,	,	PUNCT
cjfa-48231	167	32	-0.003	-0.003	NOUN
cjfa-48231	167	33	and	and	CCONJ
cjfa-48231	167	34	p	p	NOUN
cjfa-48231	167	35	-	-	PUNCT
cjfa-48231	167	36	value	value	NOUN
cjfa-48231	168	1	0.000	0.000	NUM
cjfa-48231	168	2	less	less	ADJ
cjfa-48231	168	3	than	than	ADP
cjfa-48231	168	4	the	the	DET
cjfa-48231	168	5	1	1	NUM
cjfa-48231	168	6	%	%	NOUN
cjfa-48231	168	7	,	,	PUNCT
cjfa-48231	168	8	significance	significance	NOUN
cjfa-48231	168	9	level	level	NOUN
cjfa-48231	168	10	,	,	PUNCT
cjfa-48231	168	11	which	which	PRON
cjfa-48231	168	12	means	mean	VERB
cjfa-48231	168	13	that	that	SCONJ
cjfa-48231	168	14	a	a	DET
cjfa-48231	168	15	1	1	NUM
cjfa-48231	168	16	%	%	NOUN
cjfa-48231	168	17	increase	increase	NOUN
cjfa-48231	168	18	in	in	ADP
cjfa-48231	168	19	the	the	DET
cjfa-48231	168	20	human	human	ADJ
cjfa-48231	168	21	capital	capital	NOUN
cjfa-48231	168	22	efficiency	efficiency	NOUN
cjfa-48231	168	23	will	will	AUX
cjfa-48231	168	24	result	result	VERB
cjfa-48231	168	25	in	in	ADP
cjfa-48231	168	26	9.5	9.5	NUM
cjfa-48231	168	27	%	%	NOUN
cjfa-48231	168	28	,	,	PUNCT
cjfa-48231	168	29	and	and	CCONJ
cjfa-48231	168	30	0.03	0.03	NUM
cjfa-48231	168	31	%	%	NOUN
cjfa-48231	168	32	,	,	PUNCT
cjfa-48231	168	33	decrease	decrease	NOUN
cjfa-48231	168	34	in	in	ADP
cjfa-48231	168	35	market	market	NOUN
cjfa-48231	168	36	value	value	NOUN
cjfa-48231	168	37	of	of	ADP
cjfa-48231	168	38	the	the	DET
cjfa-48231	168	39	selected	select	VERB
cjfa-48231	168	40	117	117	NUM
cjfa-48231	168	41	for	for	ADP
cjfa-48231	168	42	that	that	DET
cjfa-48231	168	43	periods	period	NOUN
cjfa-48231	168	44	.	.	PUNCT
cjfa-48231	169	1	in	in	ADP
cjfa-48231	169	2	2020	2020	NUM
cjfa-48231	169	3	,	,	PUNCT
cjfa-48231	169	4	hce	hce	PROPN
cjfa-48231	169	5	does	do	AUX
cjfa-48231	169	6	not	not	PART
cjfa-48231	169	7	influence	influence	VERB
cjfa-48231	169	8	market	market	NOUN
cjfa-48231	169	9	value	value	NOUN
cjfa-48231	169	10	of	of	ADP
cjfa-48231	169	11	the	the	DET
cjfa-48231	169	12	selected	select	VERB
cjfa-48231	169	13	firms	firm	NOUN
cjfa-48231	169	14	this	this	PRON
cjfa-48231	169	15	may	may	AUX
cjfa-48231	169	16	be	be	AUX
cjfa-48231	169	17	as	as	ADP
cjfa-48231	169	18	a	a	DET
cjfa-48231	169	19	result	result	NOUN
cjfa-48231	169	20	of	of	ADP
cjfa-48231	169	21	covid	covid	PROPN
cjfa-48231	169	22	2019	2019	NUM
cjfa-48231	169	23	experienced	experience	VERB
cjfa-48231	169	24	all	all	ADV
cjfa-48231	169	25	over	over	ADP
cjfa-48231	169	26	the	the	DET
cjfa-48231	169	27	world	world	NOUN
cjfa-48231	169	28	and	and	CCONJ
cjfa-48231	169	29	nigeria	nigeria	PROPN
cjfa-48231	169	30	inclusive	inclusive	ADJ
cjfa-48231	169	31	between	between	ADP
cjfa-48231	169	32	2019	2019	NUM
cjfa-48231	169	33	and	and	CCONJ
cjfa-48231	169	34	2020	2020	NUM
cjfa-48231	169	35	.	.	PUNCT
cjfa-48231	170	1	the	the	DET
cjfa-48231	170	2	results	result	NOUN
cjfa-48231	170	3	of	of	ADP
cjfa-48231	170	4	this	this	DET
cjfa-48231	170	5	research	research	NOUN
cjfa-48231	170	6	supported	support	VERB
cjfa-48231	170	7	all	all	DET
cjfa-48231	170	8	the	the	DET
cjfa-48231	170	9	hypotheses	hypothesis	NOUN
cjfa-48231	170	10	.	.	PUNCT
cjfa-48231	171	1	these	these	DET
cjfa-48231	171	2	results	result	NOUN
cjfa-48231	171	3	show	show	VERB
cjfa-48231	171	4	significant	significant	ADJ
cjfa-48231	171	5	and	and	CCONJ
cjfa-48231	171	6	positive	positive	ADJ
cjfa-48231	171	7	association	association	NOUN
cjfa-48231	171	8	between	between	ADP
cjfa-48231	171	9	human	human	ADJ
cjfa-48231	171	10	capital	capital	NOUN
cjfa-48231	171	11	efficiency	efficiency	NOUN
cjfa-48231	171	12	and	and	CCONJ
cjfa-48231	171	13	market	market	NOUN
cjfa-48231	171	14	value	value	NOUN
cjfa-48231	171	15	of	of	ADP
cjfa-48231	171	16	the	the	DET
cjfa-48231	171	17	sampled	sample	VERB
cjfa-48231	171	18	companies	company	NOUN
cjfa-48231	171	19	.	.	PUNCT
cjfa-48231	172	1	the	the	DET
cjfa-48231	172	2	finding	finding	NOUN
cjfa-48231	172	3	is	be	AUX
cjfa-48231	172	4	similar	similar	ADJ
cjfa-48231	172	5	to	to	ADP
cjfa-48231	172	6	that	that	PRON
cjfa-48231	172	7	of	of	ADP
cjfa-48231	172	8	zhang	zhang	PROPN
cjfa-48231	172	9	,	,	PUNCT
cjfa-48231	172	10	duc	duc	PROPN
cjfa-48231	172	11	,	,	PUNCT
cjfa-48231	172	12	mutuc	mutuc	PROPN
cjfa-48231	172	13	&	&	CCONJ
cjfa-48231	172	14	tsai	tsai	PROPN
cjfa-48231	172	15	(	(	PUNCT
cjfa-48231	172	16	2021	2021	NUM
cjfa-48231	172	17	)	)	PUNCT
cjfa-48231	172	18	;	;	PUNCT
cjfa-48231	172	19	yousaf	yousaf	PROPN
cjfa-48231	172	20	(	(	PUNCT
cjfa-48231	172	21	2021	2021	NUM
cjfa-48231	172	22	)	)	PUNCT
cjfa-48231	172	23	;	;	PUNCT
cjfa-48231	172	24	and	and	CCONJ
cjfa-48231	172	25	ali	ali	PROPN
cjfa-48231	172	26	et	et	PROPN
cjfa-48231	172	27	al	al	PROPN
cjfa-48231	172	28	.	.	PROPN
cjfa-48231	173	1	(	(	PUNCT
cjfa-48231	173	2	2022	2022	NUM
cjfa-48231	173	3	)	)	PUNCT
cjfa-48231	173	4	;	;	PUNCT
cjfa-48231	173	5	tran	tran	PROPN
cjfa-48231	173	6	and	and	CCONJ
cjfa-48231	173	7	vo	vo	X
cjfa-48231	173	8	(	(	PUNCT
cjfa-48231	173	9	2018	2018	NUM
cjfa-48231	173	10	)	)	PUNCT
cjfa-48231	173	11	;	;	PUNCT
cjfa-48231	173	12	maji	maji	PROPN
cjfa-48231	173	13	and	and	CCONJ
cjfa-48231	173	14	goswami	goswami	PROPN
cjfa-48231	173	15	(	(	PUNCT
cjfa-48231	173	16	2019	2019	NUM
cjfa-48231	173	17	)	)	PUNCT
cjfa-48231	173	18	;	;	PUNCT
cjfa-48231	173	19	oner	oner	NOUN
cjfa-48231	173	20	et	et	PROPN
cjfa-48231	173	21	.	.	PUNCT
cjfa-48231	174	1	al	al	PROPN
cjfa-48231	174	2	.	.	PROPN
cjfa-48231	174	3	(	(	PUNCT
cjfa-48231	174	4	2020	2020	NUM
cjfa-48231	174	5	)	)	PUNCT
cjfa-48231	174	6	;	;	PUNCT
cjfa-48231	174	7	buallay	buallay	NOUN
cjfa-48231	174	8	(	(	PUNCT
cjfa-48231	174	9	2017	2017	NUM
cjfa-48231	174	10	)	)	PUNCT
cjfa-48231	174	11	;	;	PUNCT
cjfa-48231	174	12	which	which	PRON
cjfa-48231	174	13	also	also	ADV
cjfa-48231	174	14	revealed	reveal	VERB
cjfa-48231	174	15	positive	positive	ADJ
cjfa-48231	174	16	and	and	CCONJ
cjfa-48231	174	17	significant	significant	ADJ
cjfa-48231	174	18	relationship	relationship	NOUN
cjfa-48231	174	19	results	result	NOUN
cjfa-48231	174	20	,	,	PUNCT
cjfa-48231	174	21	but	but	CCONJ
cjfa-48231	174	22	contradicts	contradict	VERB
cjfa-48231	174	23	the	the	DET
cjfa-48231	174	24	findings	finding	NOUN
cjfa-48231	174	25	of	of	ADP
cjfa-48231	174	26	dzenopoljac	dzenopoljac	NOUN
cjfa-48231	174	27	(	(	PUNCT
cjfa-48231	174	28	2016	2016	NUM
cjfa-48231	174	29	)	)	PUNCT
cjfa-48231	174	30	;	;	PUNCT
cjfa-48231	174	31	chowdhury	chowdhury	PROPN
cjfa-48231	174	32	et	et	PROPN
cjfa-48231	174	33	al	al	PROPN
cjfa-48231	174	34	.	.	PROPN
cjfa-48231	175	1	(	(	PUNCT
cjfa-48231	175	2	2019	2019	NUM
cjfa-48231	175	3	)	)	PUNCT
cjfa-48231	175	4	;	;	PUNCT
cjfa-48231	175	5	and	and	CCONJ
cjfa-48231	175	6	momani	momani	PROPN
cjfa-48231	175	7	and	and	CCONJ
cjfa-48231	175	8	nour	nour	PROPN
cjfa-48231	175	9	(	(	PUNCT
cjfa-48231	175	10	2019	2019	NUM
cjfa-48231	175	11	)	)	PUNCT
cjfa-48231	175	12	in	in	ADP
cjfa-48231	175	13	which	which	PRON
cjfa-48231	175	14	the	the	DET
cjfa-48231	175	15	findings	finding	NOUN
cjfa-48231	175	16	showed	show	VERB
cjfa-48231	175	17	no	no	DET
cjfa-48231	175	18	association	association	NOUN
cjfa-48231	175	19	between	between	ADP
cjfa-48231	175	20	hce	hce	PROPN
cjfa-48231	175	21	and	and	CCONJ
cjfa-48231	175	22	performance	performance	NOUN
cjfa-48231	175	23	.	.	PUNCT
cjfa-48231	176	1	the	the	DET
cjfa-48231	176	2	study	study	NOUN
cjfa-48231	176	3	also	also	ADV
cjfa-48231	176	4	hypothesized	hypothesize	VERB
cjfa-48231	176	5	that	that	SCONJ
cjfa-48231	176	6	sce	sce	PROPN
cjfa-48231	176	7	will	will	AUX
cjfa-48231	176	8	positively	positively	ADV
cjfa-48231	176	9	influence	influence	VERB
cjfa-48231	176	10	market	market	NOUN
cjfa-48231	176	11	value	value	NOUN
cjfa-48231	176	12	of	of	ADP
cjfa-48231	176	13	the	the	DET
cjfa-48231	176	14	sampled	sample	VERB
cjfa-48231	176	15	companies	company	NOUN
cjfa-48231	176	16	,	,	PUNCT
cjfa-48231	176	17	but	but	CCONJ
cjfa-48231	176	18	on	on	ADP
cjfa-48231	176	19	the	the	DET
cjfa-48231	176	20	contrary	contrary	NOUN
cjfa-48231	176	21	,	,	PUNCT
cjfa-48231	176	22	sce	sce	PROPN
cjfa-48231	176	23	has	have	VERB
cjfa-48231	176	24	negative	negative	ADJ
cjfa-48231	176	25	but	but	CCONJ
cjfa-48231	176	26	significant	significant	ADJ
cjfa-48231	176	27	,	,	PUNCT
cjfa-48231	176	28	with	with	ADP
cjfa-48231	176	29	coefficient	coefficient	NOUN
cjfa-48231	176	30	(	(	PUNCT
cjfa-48231	176	31	-0.220	-0.220	ADJ
cjfa-48231	176	32	)	)	PUNCT
cjfa-48231	176	33	and	and	CCONJ
cjfa-48231	176	34	p	p	NOUN
cjfa-48231	176	35	-	-	PUNCT
cjfa-48231	176	36	value	value	NOUN
cjfa-48231	176	37	(	(	PUNCT
cjfa-48231	176	38	0.016	0.016	NUM
cjfa-48231	176	39	)	)	PUNCT
cjfa-48231	176	40	,	,	PUNCT
cjfa-48231	176	41	(	(	PUNCT
cjfa-48231	176	42	-4.39	-4.39	X
cjfa-48231	176	43	)	)	PUNCT
cjfa-48231	176	44	and	and	CCONJ
cjfa-48231	176	45	p	p	NOUN
cjfa-48231	176	46	-	-	PUNCT
cjfa-48231	176	47	value	value	NOUN
cjfa-48231	176	48	(	(	PUNCT
cjfa-48231	176	49	0.041	0.041	NUM
cjfa-48231	176	50	)	)	PUNCT
cjfa-48231	176	51	less	less	ADJ
cjfa-48231	176	52	than	than	ADP
cjfa-48231	176	53	the	the	DET
cjfa-48231	176	54	5	5	NUM
cjfa-48231	176	55	%	%	NOUN
cjfa-48231	176	56	significance	significance	NOUN
cjfa-48231	176	57	level	level	NOUN
cjfa-48231	176	58	,	,	PUNCT
cjfa-48231	176	59	which	which	PRON
cjfa-48231	176	60	means	mean	VERB
cjfa-48231	176	61	-22	-22	NUM
cjfa-48231	176	62	%	%	NOUN
cjfa-48231	176	63	and	and	CCONJ
cjfa-48231	176	64	-4.4	-4.4	NUM
cjfa-48231	176	65	%	%	NOUN
cjfa-48231	176	66	increase	increase	NOUN
cjfa-48231	176	67	in	in	ADP
cjfa-48231	176	68	the	the	DET
cjfa-48231	176	69	market	market	NOUN
cjfa-48231	176	70	value	value	NOUN
cjfa-48231	176	71	of	of	ADP
cjfa-48231	176	72	117	117	NUM
cjfa-48231	176	73	selected	select	VERB
cjfa-48231	176	74	nigerian	nigerian	ADJ
cjfa-48231	176	75	companies	company	NOUN
cjfa-48231	176	76	will	will	AUX
cjfa-48231	176	77	be	be	AUX
cjfa-48231	176	78	made	make	VERB
cjfa-48231	176	79	if	if	SCONJ
cjfa-48231	176	80	there	there	PRON
cjfa-48231	176	81	is	be	VERB
cjfa-48231	176	82	1	1	NUM
cjfa-48231	176	83	%	%	NOUN
cjfa-48231	176	84	decrease	decrease	NOUN
cjfa-48231	176	85	in	in	ADP
cjfa-48231	176	86	structural	structural	ADJ
cjfa-48231	176	87	capital	capital	NOUN
cjfa-48231	176	88	efficiency	efficiency	NOUN
cjfa-48231	176	89	.	.	PUNCT
cjfa-48231	177	1	however	however	ADV
cjfa-48231	177	2	,	,	PUNCT
cjfa-48231	177	3	sce	sce	PROPN
cjfa-48231	177	4	positively	positively	ADV
cjfa-48231	177	5	influenced	influence	VERB
cjfa-48231	177	6	market	market	NOUN
cjfa-48231	177	7	value	value	NOUN
cjfa-48231	177	8	of	of	ADP
cjfa-48231	177	9	the	the	DET
cjfa-48231	177	10	sampled	sample	VERB
cjfa-48231	177	11	companies	company	NOUN
cjfa-48231	177	12	in	in	ADP
cjfa-48231	177	13	2021	2021	NUM
cjfa-48231	177	14	and	and	CCONJ
cjfa-48231	177	15	2022	2022	NUM
cjfa-48231	177	16	with	with	ADP
cjfa-48231	177	17	coefficients	coefficient	NOUN
cjfa-48231	177	18	0.086	0.086	NUM
cjfa-48231	177	19	and	and	CCONJ
cjfa-48231	177	20	5.855	5.855	NUM
cjfa-48231	177	21	,	,	PUNCT
cjfa-48231	177	22	p	p	NOUN
cjfa-48231	177	23	-	-	PUNCT
cjfa-48231	177	24	values	value	NOUN
cjfa-48231	177	25	of	of	ADP
cjfa-48231	177	26	0.001	0.001	NUM
cjfa-48231	177	27	,	,	PUNCT
cjfa-48231	177	28	and	and	CCONJ
cjfa-48231	177	29	0.000	0.000	NUM
cjfa-48231	177	30	respectively	respectively	ADV
cjfa-48231	177	31	,	,	PUNCT
cjfa-48231	177	32	less	less	ADJ
cjfa-48231	177	33	than	than	ADP
cjfa-48231	177	34	the	the	DET
cjfa-48231	177	35	1	1	NUM
cjfa-48231	177	36	%	%	NOUN
cjfa-48231	177	37	significance	significance	NOUN
cjfa-48231	177	38	level	level	NOUN
cjfa-48231	177	39	.	.	PUNCT
cjfa-48231	178	1	but	but	CCONJ
cjfa-48231	178	2	in	in	ADP
cjfa-48231	178	3	2020	2020	NUM
cjfa-48231	178	4	the	the	DET
cjfa-48231	178	5	result	result	NOUN
cjfa-48231	178	6	shows	show	VERB
cjfa-48231	178	7	no	no	DET
cjfa-48231	178	8	influence	influence	NOUN
cjfa-48231	178	9	at	at	ADV
cjfa-48231	178	10	all	all	ADV
cjfa-48231	178	11	.	.	PUNCT
cjfa-48231	179	1	finding	find	VERB
cjfa-48231	179	2	also	also	ADV
cjfa-48231	179	3	revealed	reveal	VERB
cjfa-48231	179	4	that	that	SCONJ
cjfa-48231	179	5	structural	structural	ADJ
cjfa-48231	179	6	capital	capital	NOUN
cjfa-48231	179	7	efficiency	efficiency	NOUN
cjfa-48231	179	8	has	have	VERB
cjfa-48231	179	9	an	an	DET
cjfa-48231	179	10	inverse	inverse	NOUN
cjfa-48231	179	11	relationship	relationship	NOUN
cjfa-48231	179	12	with	with	ADP
cjfa-48231	179	13	market	market	NOUN
cjfa-48231	179	14	value	value	NOUN
cjfa-48231	179	15	.	.	PUNCT
cjfa-48231	180	1	this	this	DET
cjfa-48231	180	2	finding	finding	NOUN
cjfa-48231	180	3	is	be	AUX
cjfa-48231	180	4	not	not	PART
cjfa-48231	180	5	in	in	ADP
cjfa-48231	180	6	line	line	NOUN
cjfa-48231	180	7	with	with	ADP
cjfa-48231	180	8	ousama	ousama	NOUN
cjfa-48231	180	9	and	and	CCONJ
cjfa-48231	180	10	fatima	fatima	PROPN
cjfa-48231	180	11	(	(	PUNCT
cjfa-48231	180	12	2015	2015	NUM
cjfa-48231	180	13	)	)	PUNCT
cjfa-48231	180	14	;	;	PUNCT
cjfa-48231	180	15	maji	maji	PROPN
cjfa-48231	180	16	and	and	CCONJ
cjfa-48231	180	17	goswami	goswami	PROPN
cjfa-48231	180	18	(	(	PUNCT
cjfa-48231	180	19	2019	2019	NUM
cjfa-48231	180	20	)	)	PUNCT
cjfa-48231	180	21	;	;	PUNCT
cjfa-48231	180	22	whose	whose	DET
cjfa-48231	180	23	findings	finding	NOUN
cjfa-48231	180	24	showed	show	VERB
cjfa-48231	180	25	positive	positive	ADJ
cjfa-48231	180	26	and	and	CCONJ
cjfa-48231	180	27	significant	significant	ADJ
cjfa-48231	180	28	impact	impact	NOUN
cjfa-48231	180	29	on	on	ADP
cjfa-48231	180	30	company	company	NOUN
cjfa-48231	180	31	performance	performance	NOUN
cjfa-48231	180	32	,	,	PUNCT
cjfa-48231	180	33	but	but	CCONJ
cjfa-48231	180	34	the	the	DET
cjfa-48231	180	35	result	result	NOUN
cjfa-48231	180	36	is	be	AUX
cjfa-48231	180	37	in	in	ADP
cjfa-48231	180	38	line	line	NOUN
cjfa-48231	180	39	with	with	ADP
cjfa-48231	180	40	findings	finding	NOUN
cjfa-48231	180	41	of	of	ADP
cjfa-48231	180	42	cabrilo	cabrilo	NOUN
cjfa-48231	180	43	and	and	CCONJ
cjfa-48231	180	44	dahms	dahm	NOUN
cjfa-48231	180	45	(	(	PUNCT
cjfa-48231	180	46	2018	2018	NUM
cjfa-48231	180	47	)	)	PUNCT
cjfa-48231	180	48	;	;	PUNCT
cjfa-48231	180	49	pol	pol	NOUN
cjfa-48231	180	50	et	et	PROPN
cjfa-48231	180	51	al	al	PROPN
cjfa-48231	180	52	(	(	PUNCT
cjfa-48231	180	53	2018	2018	NUM
cjfa-48231	180	54	)	)	PUNCT
cjfa-48231	180	55	.	.	PUNCT
cjfa-48231	181	1	however	however	ADV
cjfa-48231	181	2	,	,	PUNCT
cjfa-48231	181	3	studies	study	NOUN
cjfa-48231	181	4	like	like	ADP
cjfa-48231	181	5	chowdhury	chowdhury	PROPN
cjfa-48231	181	6	et	et	PROPN
cjfa-48231	181	7	al	al	PROPN
cjfa-48231	181	8	.	.	PROPN
cjfa-48231	181	9	(	(	PUNCT
cjfa-48231	181	10	2019	2019	NUM
cjfa-48231	181	11	)	)	PUNCT
cjfa-48231	181	12	;	;	PUNCT
cjfa-48231	181	13	intellectual	intellectual	ADJ
cjfa-48231	181	14	capital	capital	NOUN
cjfa-48231	181	15	and	and	CCONJ
cjfa-48231	181	16	market	market	NOUN
cjfa-48231	181	17	performance	performance	NOUN
cjfa-48231	181	18	of	of	ADP
cjfa-48231	181	19	nigerian	nigerian	ADJ
cjfa-48231	181	20	companies	company	NOUN
cjfa-48231	181	21	7373	7373	NUM
cjfa-48231	181	22	maji	maji	NOUN
cjfa-48231	181	23	and	and	CCONJ
cjfa-48231	181	24	goswami	goswami	PROPN
cjfa-48231	181	25	(	(	PUNCT
cjfa-48231	181	26	2019	2019	NUM
cjfa-48231	181	27	)	)	PUNCT
cjfa-48231	181	28	;	;	PUNCT
cjfa-48231	181	29	dzenopoljac	dzenopoljac	NOUN
cjfa-48231	181	30	(	(	PUNCT
cjfa-48231	181	31	2016	2016	NUM
cjfa-48231	181	32	)	)	PUNCT
cjfa-48231	181	33	;	;	PUNCT
cjfa-48231	181	34	nassar	nassar	PROPN
cjfa-48231	181	35	(	(	PUNCT
cjfa-48231	181	36	2018	2018	NUM
cjfa-48231	181	37	)	)	PUNCT
cjfa-48231	181	38	;	;	PUNCT
cjfa-48231	181	39	buallay	buallay	NOUN
cjfa-48231	181	40	(	(	PUNCT
cjfa-48231	181	41	2017	2017	NUM
cjfa-48231	181	42	)	)	PUNCT
cjfa-48231	181	43	;	;	PUNCT
cjfa-48231	181	44	razafindrambinia	razafindrambinia	NOUN
cjfa-48231	181	45	and	and	CCONJ
cjfa-48231	181	46	anggreni	anggreni	NOUN
cjfa-48231	181	47	(	(	PUNCT
cjfa-48231	181	48	2011	2011	NUM
cjfa-48231	181	49	)	)	PUNCT
cjfa-48231	181	50	found	find	VERB
cjfa-48231	181	51	no	no	DET
cjfa-48231	181	52	relationship	relationship	NOUN
cjfa-48231	181	53	.	.	PUNCT
cjfa-48231	182	1	comparing	compare	VERB
cjfa-48231	182	2	this	this	DET
cjfa-48231	182	3	study	study	NOUN
cjfa-48231	182	4	’s	’s	PART
cjfa-48231	182	5	result	result	NOUN
cjfa-48231	182	6	with	with	ADP
cjfa-48231	182	7	neighboring	neighboring	NOUN
cjfa-48231	182	8	country	country	NOUN
cjfa-48231	182	9	,	,	PUNCT
cjfa-48231	182	10	nigerian	nigerian	ADJ
cjfa-48231	182	11	sampled	sample	VERB
cjfa-48231	182	12	firms	firm	NOUN
cjfa-48231	182	13	are	be	AUX
cjfa-48231	182	14	during	during	ADP
cjfa-48231	182	15	better	well	ADJ
cjfa-48231	182	16	in	in	ADP
cjfa-48231	182	17	recognizing	recognize	VERB
cjfa-48231	182	18	intellectual	intellectual	ADJ
cjfa-48231	182	19	capital	capital	NOUN
cjfa-48231	182	20	as	as	ADP
cjfa-48231	182	21	part	part	NOUN
cjfa-48231	182	22	of	of	ADP
cjfa-48231	182	23	their	their	PRON
cjfa-48231	182	24	resources	resource	NOUN
cjfa-48231	182	25	as	as	ADP
cjfa-48231	182	26	these	these	DET
cjfa-48231	182	27	resource	resource	NOUN
cjfa-48231	182	28	(	(	PUNCT
cjfa-48231	182	29	intellectual	intellectual	ADJ
cjfa-48231	182	30	capital	capital	NOUN
cjfa-48231	182	31	)	)	PUNCT
cjfa-48231	182	32	confirmed	confirm	VERB
cjfa-48231	182	33	that	that	SCONJ
cjfa-48231	182	34	intellectual	intellectual	ADJ
cjfa-48231	182	35	capital	capital	NOUN
cjfa-48231	182	36	has	have	VERB
cjfa-48231	182	37	positive	positive	ADJ
cjfa-48231	182	38	and	and	CCONJ
cjfa-48231	182	39	significant	significant	ADJ
cjfa-48231	182	40	influence	influence	NOUN
cjfa-48231	182	41	on	on	ADP
cjfa-48231	182	42	firm	firm	NOUN
cjfa-48231	182	43	’s	’s	PART
cjfa-48231	182	44	performance	performance	NOUN
cjfa-48231	182	45	.	.	PUNCT
cjfa-48231	183	1	however	however	ADV
cjfa-48231	183	2	,	,	PUNCT
cjfa-48231	183	3	firer	firer	NOUN
cjfa-48231	183	4	and	and	CCONJ
cjfa-48231	183	5	williams	williams	PROPN
cjfa-48231	183	6	(	(	PUNCT
cjfa-48231	183	7	2003	2003	NUM
cjfa-48231	183	8	)	)	PUNCT
cjfa-48231	183	9	found	find	VERB
cjfa-48231	183	10	negative	negative	ADJ
cjfa-48231	183	11	relationship	relationship	NOUN
cjfa-48231	183	12	between	between	ADP
cjfa-48231	183	13	intellectual	intellectual	ADJ
cjfa-48231	183	14	capital	capital	NOUN
cjfa-48231	183	15	(	(	PUNCT
cjfa-48231	183	16	hce	hce	PROPN
cjfa-48231	183	17	and	and	CCONJ
cjfa-48231	183	18	sce	sce	PROPN
cjfa-48231	183	19	)	)	PUNCT
cjfa-48231	183	20	and	and	CCONJ
cjfa-48231	183	21	firm	firm	ADJ
cjfa-48231	183	22	performance	performance	NOUN
cjfa-48231	183	23	in	in	ADP
cjfa-48231	183	24	the	the	DET
cjfa-48231	183	25	sampled	sample	VERB
cjfa-48231	183	26	companies	company	NOUN
cjfa-48231	183	27	in	in	ADP
cjfa-48231	183	28	south	south	PROPN
cjfa-48231	183	29	africa	africa	PROPN
cjfa-48231	183	30	.	.	PUNCT
cjfa-48231	184	1	the	the	DET
cjfa-48231	184	2	last	last	ADJ
cjfa-48231	184	3	hypothesis	hypothesis	NOUN
cjfa-48231	184	4	was	be	AUX
cjfa-48231	184	5	that	that	SCONJ
cjfa-48231	184	6	cee	cee	NOUN
cjfa-48231	184	7	will	will	AUX
cjfa-48231	184	8	positively	positively	ADV
cjfa-48231	184	9	influence	influence	VERB
cjfa-48231	184	10	market	market	NOUN
cjfa-48231	184	11	value	value	NOUN
cjfa-48231	184	12	of	of	ADP
cjfa-48231	184	13	the	the	DET
cjfa-48231	184	14	sampled	sample	VERB
cjfa-48231	184	15	companies	company	NOUN
cjfa-48231	184	16	.	.	PUNCT
cjfa-48231	185	1	this	this	PRON
cjfa-48231	185	2	is	be	AUX
cjfa-48231	185	3	achieved	achieve	VERB
cjfa-48231	185	4	and	and	CCONJ
cjfa-48231	185	5	confirmed	confirm	VERB
cjfa-48231	185	6	by	by	ADP
cjfa-48231	185	7	the	the	DET
cjfa-48231	185	8	coefficient	coefficient	NOUN
cjfa-48231	185	9	of	of	ADP
cjfa-48231	185	10	(	(	PUNCT
cjfa-48231	185	11	1.510	1.510	NUM
cjfa-48231	185	12	)	)	PUNCT
cjfa-48231	185	13	,	,	PUNCT
cjfa-48231	185	14	p	p	NOUN
cjfa-48231	185	15	-	-	PUNCT
cjfa-48231	185	16	value	value	NOUN
cjfa-48231	185	17	(	(	PUNCT
cjfa-48231	185	18	0.023	0.023	NUM
cjfa-48231	185	19	)	)	PUNCT
cjfa-48231	185	20	,	,	PUNCT
cjfa-48231	185	21	(	(	PUNCT
cjfa-48231	185	22	0.041	0.041	NUM
cjfa-48231	185	23	)	)	PUNCT
cjfa-48231	185	24	and	and	CCONJ
cjfa-48231	185	25	p	p	NOUN
cjfa-48231	185	26	-	-	PUNCT
cjfa-48231	185	27	value	value	NOUN
cjfa-48231	185	28	(	(	PUNCT
cjfa-48231	185	29	0.016	0.016	NUM
cjfa-48231	185	30	)	)	PUNCT
cjfa-48231	185	31	,	,	PUNCT
cjfa-48231	185	32	0.549	0.549	NUM
cjfa-48231	185	33	,	,	PUNCT
cjfa-48231	185	34	p	p	NOUN
cjfa-48231	185	35	-	-	PUNCT
cjfa-48231	185	36	value	value	NOUN
cjfa-48231	185	37	(	(	PUNCT
cjfa-48231	185	38	0.001	0.001	NUM
cjfa-48231	185	39	)	)	PUNCT
cjfa-48231	185	40	,	,	PUNCT
cjfa-48231	185	41	0.411	0.411	NUM
cjfa-48231	185	42	,	,	PUNCT
cjfa-48231	185	43	p	p	NOUN
cjfa-48231	185	44	-	-	PUNCT
cjfa-48231	185	45	value	value	NOUN
cjfa-48231	185	46	(	(	PUNCT
cjfa-48231	185	47	0.000	0.000	NUM
cjfa-48231	185	48	)	)	PUNCT
cjfa-48231	185	49	which	which	PRON
cjfa-48231	185	50	is	be	AUX
cjfa-48231	185	51	less	less	ADJ
cjfa-48231	185	52	than	than	ADP
cjfa-48231	185	53	the	the	DET
cjfa-48231	185	54	5	5	NUM
cjfa-48231	185	55	%	%	NOUN
cjfa-48231	185	56	significance	significance	NOUN
cjfa-48231	185	57	level	level	NOUN
cjfa-48231	185	58	.	.	PUNCT
cjfa-48231	186	1	impliedly	impliedly	ADV
cjfa-48231	186	2	,	,	PUNCT
cjfa-48231	186	3	a	a	DET
cjfa-48231	186	4	1	1	NUM
cjfa-48231	186	5	%	%	NOUN
cjfa-48231	186	6	increase	increase	NOUN
cjfa-48231	186	7	in	in	ADP
cjfa-48231	186	8	the	the	DET
cjfa-48231	186	9	capital	capital	NOUN
cjfa-48231	186	10	employed	employ	VERB
cjfa-48231	186	11	efficiency	efficiency	NOUN
cjfa-48231	186	12	will	will	AUX
cjfa-48231	186	13	result	result	VERB
cjfa-48231	186	14	in	in	ADP
cjfa-48231	186	15	15	15	NUM
cjfa-48231	186	16	%	%	NOUN
cjfa-48231	186	17	,	,	PUNCT
cjfa-48231	186	18	4.1	4.1	NUM
cjfa-48231	186	19	%	%	NOUN
cjfa-48231	186	20	,	,	PUNCT
cjfa-48231	186	21	5.49	5.49	NUM
cjfa-48231	186	22	%	%	NOUN
cjfa-48231	186	23	and	and	CCONJ
cjfa-48231	186	24	41	41	NUM
cjfa-48231	186	25	%	%	NOUN
cjfa-48231	186	26	increase	increase	NOUN
cjfa-48231	186	27	in	in	ADP
cjfa-48231	186	28	market	market	NOUN
cjfa-48231	186	29	value	value	NOUN
cjfa-48231	186	30	of	of	ADP
cjfa-48231	186	31	selected	select	VERB
cjfa-48231	186	32	117	117	NUM
cjfa-48231	186	33	firms	firm	NOUN
cjfa-48231	186	34	for	for	ADP
cjfa-48231	186	35	that	that	DET
cjfa-48231	186	36	period	period	NOUN
cjfa-48231	186	37	.	.	PUNCT
cjfa-48231	187	1	in	in	ADP
cjfa-48231	187	2	comparing	compare	VERB
cjfa-48231	187	3	this	this	DET
cjfa-48231	187	4	study	study	NOUN
cjfa-48231	187	5	with	with	ADP
cjfa-48231	187	6	neigboring	neigboring	ADJ
cjfa-48231	187	7	country	country	NOUN
cjfa-48231	187	8	,	,	PUNCT
cjfa-48231	187	9	this	this	DET
cjfa-48231	187	10	study	study	NOUN
cjfa-48231	187	11	finding	find	VERB
cjfa-48231	187	12	is	be	AUX
cjfa-48231	187	13	consistent	consistent	ADJ
cjfa-48231	187	14	with	with	ADP
cjfa-48231	187	15	firer	firer	NOUN
cjfa-48231	187	16	and	and	CCONJ
cjfa-48231	187	17	williams	williams	PROPN
cjfa-48231	187	18	(	(	PUNCT
cjfa-48231	187	19	2003	2003	NUM
cjfa-48231	187	20	)	)	PUNCT
cjfa-48231	187	21	that	that	PRON
cjfa-48231	187	22	only	only	ADV
cjfa-48231	187	23	found	find	VERB
cjfa-48231	187	24	capital	capital	NOUN
cjfa-48231	187	25	employed	employ	VERB
cjfa-48231	187	26	influencing	influence	VERB
cjfa-48231	187	27	south	south	PROPN
cjfa-48231	187	28	africa	africa	PROPN
cjfa-48231	187	29	sampled	sample	VERB
cjfa-48231	187	30	companies	company	NOUN
cjfa-48231	187	31	’	'	PUNCT
cjfa-48231	187	32	performance	performance	NOUN
cjfa-48231	187	33	.	.	PUNCT
cjfa-48231	188	1	in	in	ADP
cjfa-48231	188	2	addition	addition	NOUN
cjfa-48231	188	3	,	,	PUNCT
cjfa-48231	188	4	the	the	DET
cjfa-48231	188	5	three	three	NUM
cjfa-48231	188	6	control	control	NOUN
cjfa-48231	188	7	variables	variable	NOUN
cjfa-48231	188	8	were	be	AUX
cjfa-48231	188	9	significantly	significantly	ADV
cjfa-48231	188	10	related	relate	VERB
cjfa-48231	188	11	to	to	ADP
cjfa-48231	188	12	market	market	NOUN
cjfa-48231	188	13	value	value	NOUN
cjfa-48231	188	14	as	as	SCONJ
cjfa-48231	188	15	shown	show	VERB
cjfa-48231	188	16	by	by	ADP
cjfa-48231	188	17	their	their	PRON
cjfa-48231	188	18	coefficients	coefficient	NOUN
cjfa-48231	188	19	.	.	PUNCT
cjfa-48231	189	1	the	the	DET
cjfa-48231	189	2	result	result	NOUN
cjfa-48231	189	3	further	far	ADV
cjfa-48231	189	4	demonstrated	demonstrate	VERB
cjfa-48231	189	5	significant	significant	ADJ
cjfa-48231	189	6	and	and	CCONJ
cjfa-48231	189	7	positive	positive	ADJ
cjfa-48231	189	8	association	association	NOUN
cjfa-48231	189	9	between	between	ADP
cjfa-48231	189	10	capital	capital	NOUN
cjfa-48231	189	11	employed	employ	VERB
cjfa-48231	189	12	and	and	CCONJ
cjfa-48231	189	13	market	market	NOUN
cjfa-48231	189	14	value	value	NOUN
cjfa-48231	189	15	of	of	ADP
cjfa-48231	189	16	sampled	sample	VERB
cjfa-48231	189	17	companies	company	NOUN
cjfa-48231	189	18	.	.	PUNCT
cjfa-48231	190	1	this	this	DET
cjfa-48231	190	2	result	result	NOUN
cjfa-48231	190	3	is	be	AUX
cjfa-48231	190	4	consistent	consistent	ADJ
cjfa-48231	190	5	with	with	ADP
cjfa-48231	190	6	the	the	DET
cjfa-48231	190	7	findings	finding	NOUN
cjfa-48231	190	8	of	of	ADP
cjfa-48231	190	9	nassar	nassar	PROPN
cjfa-48231	190	10	(	(	PUNCT
cjfa-48231	190	11	2018	2018	NUM
cjfa-48231	190	12	)	)	PUNCT
cjfa-48231	190	13	;	;	PUNCT
cjfa-48231	190	14	cabrilo	cabrilo	NOUN
cjfa-48231	190	15	and	and	CCONJ
cjfa-48231	190	16	dahms	dahm	NOUN
cjfa-48231	190	17	(	(	PUNCT
cjfa-48231	190	18	2018	2018	NUM
cjfa-48231	190	19	)	)	PUNCT
cjfa-48231	190	20	;	;	PUNCT
cjfa-48231	190	21	dzenopoljac	dzenopoljac	NOUN
cjfa-48231	190	22	(	(	PUNCT
cjfa-48231	190	23	2016	2016	NUM
cjfa-48231	190	24	)	)	PUNCT
cjfa-48231	190	25	;	;	PUNCT
cjfa-48231	190	26	ousama	ousama	PROPN
cjfa-48231	190	27	and	and	CCONJ
cjfa-48231	190	28	fatima	fatima	PROPN
cjfa-48231	190	29	(	(	PUNCT
cjfa-48231	190	30	2015	2015	NUM
cjfa-48231	190	31	)	)	PUNCT
cjfa-48231	190	32	and	and	CCONJ
cjfa-48231	190	33	maji	maji	PROPN
cjfa-48231	190	34	and	and	CCONJ
cjfa-48231	190	35	goswami	goswami	PROPN
cjfa-48231	190	36	(	(	PUNCT
cjfa-48231	190	37	2019	2019	NUM
cjfa-48231	190	38	)	)	PUNCT
cjfa-48231	190	39	;	;	PUNCT
cjfa-48231	190	40	yousaf	yousaf	PROPN
cjfa-48231	190	41	(	(	PUNCT
cjfa-48231	190	42	2021	2021	NUM
cjfa-48231	190	43	)	)	PUNCT
cjfa-48231	190	44	but	but	CCONJ
cjfa-48231	190	45	no	no	PRON
cjfa-48231	190	46	similar	similar	ADJ
cjfa-48231	190	47	to	to	ADP
cjfa-48231	190	48	the	the	DET
cjfa-48231	190	49	findings	finding	NOUN
cjfa-48231	190	50	of	of	ADP
cjfa-48231	190	51	razafindrambinia	razafindrambinia	NOUN
cjfa-48231	190	52	and	and	CCONJ
cjfa-48231	190	53	anggreni	anggreni	NOUN
cjfa-48231	190	54	(	(	PUNCT
cjfa-48231	190	55	2011	2011	NUM
cjfa-48231	190	56	)	)	PUNCT
cjfa-48231	190	57	and	and	CCONJ
cjfa-48231	190	58	buallay	buallay	NOUN
cjfa-48231	190	59	(	(	PUNCT
cjfa-48231	190	60	2017	2017	NUM
cjfa-48231	190	61	)	)	PUNCT
cjfa-48231	190	62	.	.	PUNCT
cjfa-48231	190	63	 	 	SPACE
cjfa-48231	191	1	conclusion	conclusion	NOUN
cjfa-48231	191	2	,	,	PUNCT
cjfa-48231	191	3	recommendation	recommendation	NOUN
cjfa-48231	191	4	and	and	CCONJ
cjfa-48231	191	5	suggestions	suggestion	NOUN
cjfa-48231	191	6	for	for	ADP
cjfa-48231	191	7	future	future	ADJ
cjfa-48231	191	8	research	research	NOUN
cjfa-48231	191	9	 	 	SPACE
cjfa-48231	191	10	conclusion	conclusion	NOUN
cjfa-48231	191	11	,	,	PUNCT
cjfa-48231	191	12	recommendation	recommendation	NOUN
cjfa-48231	191	13	and	and	CCONJ
cjfa-48231	191	14	suggestions	suggestion	NOUN
cjfa-48231	191	15	for	for	ADP
cjfa-48231	191	16	future	future	ADJ
cjfa-48231	191	17	research	research	NOUN
cjfa-48231	191	18	conclusionconclusion	conclusionconclusion	NOUN
cjfa-48231	191	19	based	base	VERB
cjfa-48231	191	20	on	on	ADP
cjfa-48231	191	21	the	the	DET
cjfa-48231	191	22	findings	finding	NOUN
cjfa-48231	191	23	,	,	PUNCT
cjfa-48231	191	24	the	the	DET
cjfa-48231	191	25	study	study	NOUN
cjfa-48231	191	26	concluded	conclude	VERB
cjfa-48231	191	27	that	that	SCONJ
cjfa-48231	191	28	intellectual	intellectual	ADJ
cjfa-48231	191	29	capital	capital	NOUN
cjfa-48231	191	30	efficiency	efficiency	NOUN
cjfa-48231	191	31	has	have	VERB
cjfa-48231	191	32	significant	significant	ADJ
cjfa-48231	191	33	influence	influence	NOUN
cjfa-48231	191	34	on	on	ADP
cjfa-48231	191	35	market	market	NOUN
cjfa-48231	191	36	value	value	NOUN
cjfa-48231	191	37	of	of	ADP
cjfa-48231	191	38	the	the	DET
cjfa-48231	191	39	nigerian	nigerian	ADJ
cjfa-48231	191	40	sampled	sample	VERB
cjfa-48231	191	41	companies	company	NOUN
cjfa-48231	191	42	.	.	PUNCT
cjfa-48231	192	1	this	this	DET
cjfa-48231	192	2	study	study	NOUN
cjfa-48231	192	3	provides	provide	VERB
cjfa-48231	192	4	evidence	evidence	NOUN
cjfa-48231	192	5	that	that	SCONJ
cjfa-48231	192	6	market	market	NOUN
cjfa-48231	192	7	values	value	NOUN
cjfa-48231	192	8	of	of	ADP
cjfa-48231	192	9	the	the	DET
cjfa-48231	192	10	sampled	sample	VERB
cjfa-48231	192	11	companies	company	NOUN
cjfa-48231	192	12	are	be	AUX
cjfa-48231	192	13	influenced	influence	VERB
cjfa-48231	192	14	by	by	ADP
cjfa-48231	192	15	their	their	PRON
cjfa-48231	192	16	intellectual	intellectual	ADJ
cjfa-48231	192	17	capital	capital	NOUN
cjfa-48231	192	18	efficiencies	efficiency	NOUN
cjfa-48231	192	19	for	for	ADP
cjfa-48231	192	20	the	the	DET
cjfa-48231	192	21	year	year	NOUN
cjfa-48231	192	22	of	of	ADP
cjfa-48231	192	23	observation	observation	NOUN
cjfa-48231	192	24	.	.	PUNCT
cjfa-48231	193	1	specifically	specifically	ADV
cjfa-48231	193	2	,	,	PUNCT
cjfa-48231	193	3	findings	finding	NOUN
cjfa-48231	193	4	showed	show	VERB
cjfa-48231	193	5	that	that	SCONJ
cjfa-48231	193	6	human	human	ADJ
cjfa-48231	193	7	capital	capital	NOUN
cjfa-48231	193	8	efficiency	efficiency	NOUN
cjfa-48231	193	9	is	be	AUX
cjfa-48231	193	10	related	relate	VERB
cjfa-48231	193	11	to	to	ADP
cjfa-48231	193	12	companies	company	NOUN
cjfa-48231	193	13	’	’	PART
cjfa-48231	193	14	market	market	NOUN
cjfa-48231	193	15	values	value	NOUN
cjfa-48231	193	16	of	of	ADP
cjfa-48231	193	17	the	the	DET
cjfa-48231	193	18	sampled	sample	VERB
cjfa-48231	193	19	companies	company	NOUN
cjfa-48231	193	20	.	.	PUNCT
cjfa-48231	194	1	ramat	ramat	PROPN
cjfa-48231	194	2	titilayo	titilayo	PROPN
cjfa-48231	194	3	salman	salman	PROPN
cjfa-48231	194	4	,	,	PUNCT
cjfa-48231	194	5	segun	segun	VERB
cjfa-48231	194	6	abogun7474	abogun7474	PROPN
cjfa-48231	194	7	this	this	DET
cjfa-48231	194	8	study	study	NOUN
cjfa-48231	194	9	also	also	ADV
cjfa-48231	194	10	finds	find	VERB
cjfa-48231	194	11	evidence	evidence	NOUN
cjfa-48231	194	12	to	to	PART
cjfa-48231	194	13	support	support	VERB
cjfa-48231	194	14	the	the	DET
cjfa-48231	194	15	predicting	predict	VERB
cjfa-48231	194	16	power	power	NOUN
cjfa-48231	194	17	of	of	ADP
cjfa-48231	194	18	structural	structural	ADJ
cjfa-48231	194	19	capital	capital	NOUN
cjfa-48231	194	20	efficiency	efficiency	NOUN
cjfa-48231	194	21	(	(	PUNCT
cjfa-48231	194	22	sce	sce	PROPN
cjfa-48231	194	23	)	)	PUNCT
cjfa-48231	194	24	in	in	ADP
cjfa-48231	194	25	enhancing	enhance	VERB
cjfa-48231	194	26	company	company	NOUN
cjfa-48231	194	27	performance	performance	NOUN
cjfa-48231	194	28	.	.	PUNCT
cjfa-48231	195	1	the	the	DET
cjfa-48231	195	2	result	result	NOUN
cjfa-48231	195	3	showed	show	VERB
cjfa-48231	195	4	that	that	SCONJ
cjfa-48231	195	5	sce	sce	PROPN
cjfa-48231	195	6	has	have	VERB
cjfa-48231	195	7	negative	negative	ADJ
cjfa-48231	195	8	significant	significant	ADJ
cjfa-48231	195	9	association	association	NOUN
cjfa-48231	195	10	with	with	ADP
cjfa-48231	195	11	mv	mv	PROPN
cjfa-48231	195	12	.	.	PROPN
cjfa-48231	195	13	conclusively	conclusively	ADV
cjfa-48231	195	14	,	,	PUNCT
cjfa-48231	195	15	the	the	DET
cjfa-48231	195	16	study	study	NOUN
cjfa-48231	195	17	revealed	reveal	VERB
cjfa-48231	195	18	that	that	SCONJ
cjfa-48231	195	19	the	the	PRON
cjfa-48231	195	20	higher	high	ADJ
cjfa-48231	195	21	the	the	DET
cjfa-48231	195	22	companies	company	NOUN
cjfa-48231	195	23	’	’	PART
cjfa-48231	195	24	investment	investment	NOUN
cjfa-48231	195	25	in	in	ADP
cjfa-48231	195	26	structural	structural	ADJ
cjfa-48231	195	27	capital	capital	NOUN
cjfa-48231	195	28	the	the	PRON
cjfa-48231	195	29	lesser	less	ADJ
cjfa-48231	195	30	the	the	DET
cjfa-48231	195	31	return	return	NOUN
cjfa-48231	195	32	.	.	PUNCT
cjfa-48231	196	1	the	the	DET
cjfa-48231	196	2	study	study	NOUN
cjfa-48231	196	3	further	far	ADV
cjfa-48231	196	4	showed	show	VERB
cjfa-48231	196	5	that	that	SCONJ
cjfa-48231	196	6	capital	capital	NOUN
cjfa-48231	196	7	employed	employ	VERB
cjfa-48231	196	8	efficiency	efficiency	NOUN
cjfa-48231	196	9	positively	positively	ADV
cjfa-48231	196	10	and	and	CCONJ
cjfa-48231	196	11	significantly	significantly	ADV
cjfa-48231	196	12	relates	relate	VERB
cjfa-48231	196	13	with	with	ADP
cjfa-48231	196	14	mv	mv	PROPN
cjfa-48231	196	15	for	for	ADP
cjfa-48231	196	16	the	the	DET
cjfa-48231	196	17	period	period	NOUN
cjfa-48231	196	18	studied	study	VERB
cjfa-48231	196	19	.	.	PUNCT
cjfa-48231	197	1	consequently	consequently	ADV
cjfa-48231	197	2	,	,	PUNCT
cjfa-48231	197	3	the	the	DET
cjfa-48231	197	4	study	study	NOUN
cjfa-48231	197	5	emphasized	emphasize	VERB
cjfa-48231	197	6	that	that	SCONJ
cjfa-48231	197	7	both	both	CCONJ
cjfa-48231	197	8	intellectual	intellectual	ADJ
cjfa-48231	197	9	capital	capital	NOUN
cjfa-48231	197	10	assets	asset	NOUN
cjfa-48231	197	11	and	and	CCONJ
cjfa-48231	197	12	physical	physical	ADJ
cjfa-48231	197	13	assets	asset	NOUN
cjfa-48231	197	14	have	have	VERB
cjfa-48231	197	15	potential	potential	ADJ
cjfa-48231	197	16	power	power	NOUN
cjfa-48231	197	17	to	to	PART
cjfa-48231	197	18	influence	influence	VERB
cjfa-48231	197	19	companies	company	NOUN
cjfa-48231	197	20	’	’	PART
cjfa-48231	197	21	performance	performance	NOUN
cjfa-48231	197	22	as	as	SCONJ
cjfa-48231	197	23	they	they	PRON
cjfa-48231	197	24	can	can	AUX
cjfa-48231	197	25	adequately	adequately	ADV
cjfa-48231	197	26	create	create	VERB
cjfa-48231	197	27	value	value	NOUN
cjfa-48231	197	28	for	for	ADP
cjfa-48231	197	29	the	the	DET
cjfa-48231	197	30	sampled	sample	VERB
cjfa-48231	197	31	companies	company	NOUN
cjfa-48231	197	32	.	.	PUNCT
cjfa-48231	198	1	the	the	DET
cjfa-48231	198	2	study	study	NOUN
cjfa-48231	198	3	is	be	AUX
cjfa-48231	198	4	limited	limit	VERB
cjfa-48231	198	5	to	to	ADP
cjfa-48231	198	6	intellectual	intellectual	ADJ
cjfa-48231	198	7	capital	capital	NOUN
cjfa-48231	198	8	and	and	CCONJ
cjfa-48231	198	9	market	market	NOUN
cjfa-48231	198	10	value	value	NOUN
cjfa-48231	198	11	of	of	ADP
cjfa-48231	198	12	117	117	NUM
cjfa-48231	198	13	companies	company	NOUN
cjfa-48231	198	14	listed	list	VERB
cjfa-48231	198	15	on	on	ADP
cjfa-48231	198	16	nigerian	nigerian	ADJ
cjfa-48231	198	17	stock	stock	NOUN
cjfa-48231	198	18	exchange	exchange	NOUN
cjfa-48231	198	19	as	as	ADP
cjfa-48231	198	20	at	at	ADP
cjfa-48231	198	21	31st	31st	PROPN
cjfa-48231	198	22	december	december	PROPN
cjfa-48231	198	23	,	,	PUNCT
cjfa-48231	198	24	2018	2018	NUM
cjfa-48231	198	25	,	,	PUNCT
cjfa-48231	198	26	2019	2019	NUM
cjfa-48231	198	27	,	,	PUNCT
cjfa-48231	198	28	2020	2020	NUM
cjfa-48231	198	29	,	,	PUNCT
cjfa-48231	198	30	2021	2021	NUM
cjfa-48231	198	31	and	and	CCONJ
cjfa-48231	198	32	2022	2022	NUM
cjfa-48231	198	33	excluding	exclude	VERB
cjfa-48231	198	34	the	the	DET
cjfa-48231	198	35	nigerian	nigerian	ADJ
cjfa-48231	198	36	financial	financial	ADJ
cjfa-48231	198	37	institution	institution	NOUN
cjfa-48231	198	38	(	(	PUNCT
cjfa-48231	198	39	banks	bank	NOUN
cjfa-48231	198	40	and	and	CCONJ
cjfa-48231	198	41	insurance	insurance	NOUN
cjfa-48231	198	42	companies	company	NOUN
cjfa-48231	198	43	)	)	PUNCT
cjfa-48231	198	44	as	as	ADP
cjfa-48231	198	45	at	at	ADP
cjfa-48231	198	46	that	that	DET
cjfa-48231	198	47	date	date	NOUN
cjfa-48231	198	48	.	.	PUNCT
cjfa-48231	199	1	recommendationsrecommendations	recommendationsrecommendation	NOUN
cjfa-48231	199	2	therefore	therefore	ADV
cjfa-48231	199	3	,	,	PUNCT
cjfa-48231	199	4	this	this	DET
cjfa-48231	199	5	study	study	NOUN
cjfa-48231	199	6	recommends	recommend	VERB
cjfa-48231	199	7	the	the	DET
cjfa-48231	199	8	followings	following	NOUN
cjfa-48231	199	9	based	base	VERB
cjfa-48231	199	10	on	on	ADP
cjfa-48231	199	11	the	the	DET
cjfa-48231	199	12	study	study	NOUN
cjfa-48231	199	13	’s	’s	PART
cjfa-48231	199	14	findings	finding	NOUN
cjfa-48231	199	15	:	:	PUNCT
cjfa-48231	200	1	■	■	PUNCT
cjfa-48231	200	2	human	human	ADJ
cjfa-48231	200	3	capital	capital	NOUN
cjfa-48231	200	4	(	(	PUNCT
cjfa-48231	200	5	hce	hce	PROPN
cjfa-48231	200	6	)	)	PUNCT
cjfa-48231	200	7	components	component	NOUN
cjfa-48231	200	8	should	should	AUX
cjfa-48231	200	9	be	be	AUX
cjfa-48231	200	10	treated	treat	VERB
cjfa-48231	200	11	as	as	ADP
cjfa-48231	200	12	strategic	strategic	ADJ
cjfa-48231	200	13	assets	asset	NOUN
cjfa-48231	200	14	hence	hence	ADV
cjfa-48231	200	15	,	,	PUNCT
cjfa-48231	200	16	should	should	AUX
cjfa-48231	200	17	be	be	AUX
cjfa-48231	200	18	properly	properly	ADV
cjfa-48231	200	19	managed	manage	VERB
cjfa-48231	200	20	and	and	CCONJ
cjfa-48231	200	21	nurtured	nurture	VERB
cjfa-48231	200	22	by	by	ADP
cjfa-48231	200	23	the	the	DET
cjfa-48231	200	24	sampled	sample	VERB
cjfa-48231	200	25	companies	company	NOUN
cjfa-48231	200	26	in	in	ADP
cjfa-48231	200	27	order	order	NOUN
cjfa-48231	200	28	to	to	PART
cjfa-48231	200	29	continue	continue	VERB
cjfa-48231	200	30	to	to	PART
cjfa-48231	200	31	create	create	VERB
cjfa-48231	200	32	value	value	NOUN
cjfa-48231	200	33	.	.	PUNCT
cjfa-48231	201	1	therefore	therefore	ADV
cjfa-48231	201	2	,	,	PUNCT
cjfa-48231	201	3	in	in	ADP
cjfa-48231	201	4	order	order	NOUN
cjfa-48231	201	5	to	to	PART
cjfa-48231	201	6	improve	improve	VERB
cjfa-48231	201	7	human	human	ADJ
cjfa-48231	201	8	capital	capital	NOUN
cjfa-48231	201	9	efficiency	efficiency	NOUN
cjfa-48231	201	10	,	,	PUNCT
cjfa-48231	201	11	the	the	DET
cjfa-48231	201	12	companies	company	NOUN
cjfa-48231	201	13	sampled	sample	VERB
cjfa-48231	201	14	should	should	AUX
cjfa-48231	201	15	spend	spend	VERB
cjfa-48231	201	16	more	more	ADJ
cjfa-48231	201	17	in	in	ADP
cjfa-48231	201	18	the	the	DET
cjfa-48231	201	19	training	training	NOUN
cjfa-48231	201	20	and	and	CCONJ
cjfa-48231	201	21	re	re	NOUN
cjfa-48231	201	22	-	-	NOUN
cjfa-48231	201	23	training	training	NOUN
cjfa-48231	201	24	of	of	ADP
cjfa-48231	201	25	their	their	PRON
cjfa-48231	201	26	staff	staff	NOUN
cjfa-48231	201	27	and	and	CCONJ
cjfa-48231	201	28	give	give	VERB
cjfa-48231	201	29	more	more	ADJ
cjfa-48231	201	30	priority	priority	NOUN
cjfa-48231	201	31	to	to	ADP
cjfa-48231	201	32	their	their	PRON
cjfa-48231	201	33	welfare	welfare	NOUN
cjfa-48231	201	34	.	.	PUNCT
cjfa-48231	202	1	such	such	ADJ
cjfa-48231	202	2	training	training	NOUN
cjfa-48231	202	3	can	can	AUX
cjfa-48231	202	4	include	include	VERB
cjfa-48231	202	5	organising	organise	VERB
cjfa-48231	202	6	seminars	seminar	NOUN
cjfa-48231	202	7	,	,	PUNCT
cjfa-48231	202	8	workshops	workshop	NOUN
cjfa-48231	202	9	and	and	CCONJ
cjfa-48231	202	10	other	other	ADJ
cjfa-48231	202	11	events	event	NOUN
cjfa-48231	202	12	that	that	PRON
cjfa-48231	202	13	can	can	AUX
cjfa-48231	202	14	improve	improve	VERB
cjfa-48231	202	15	their	their	PRON
cjfa-48231	202	16	capability	capability	NOUN
cjfa-48231	202	17	which	which	PRON
cjfa-48231	202	18	will	will	AUX
cjfa-48231	202	19	in	in	ADP
cjfa-48231	202	20	turn	turn	NOUN
cjfa-48231	202	21	boost	boost	VERB
cjfa-48231	202	22	the	the	DET
cjfa-48231	202	23	companies	company	NOUN
cjfa-48231	202	24	’	'	PUNCT
cjfa-48231	202	25	productivity	productivity	NOUN
cjfa-48231	202	26	.	.	PUNCT
cjfa-48231	203	1	■	■	PUNCT
cjfa-48231	203	2	capital	capital	NOUN
cjfa-48231	203	3	employed	employ	VERB
cjfa-48231	203	4	(	(	PUNCT
cjfa-48231	203	5	cee	cee	NOUN
cjfa-48231	203	6	)	)	PUNCT
cjfa-48231	203	7	should	should	AUX
cjfa-48231	203	8	be	be	AUX
cjfa-48231	203	9	improved	improve	VERB
cjfa-48231	203	10	upon	upon	SCONJ
cjfa-48231	203	11	by	by	ADP
cjfa-48231	203	12	the	the	DET
cjfa-48231	203	13	sampled	sample	VERB
cjfa-48231	203	14	companies	company	NOUN
cjfa-48231	203	15	by	by	ADP
cjfa-48231	203	16	spending	spend	VERB
cjfa-48231	203	17	/	/	SYM
cjfa-48231	203	18	investing	invest	VERB
cjfa-48231	203	19	more	more	ADJ
cjfa-48231	203	20	on	on	ADP
cjfa-48231	203	21	their	their	PRON
cjfa-48231	203	22	physical	physical	ADJ
cjfa-48231	203	23	asset	asset	NOUN
cjfa-48231	203	24	such	such	ADJ
cjfa-48231	203	25	as	as	ADP
cjfa-48231	203	26	plants	plant	NOUN
cjfa-48231	203	27	and	and	CCONJ
cjfa-48231	203	28	machineries	machinery	NOUN
cjfa-48231	203	29	,	,	PUNCT
cjfa-48231	203	30	equipment	equipment	NOUN
cjfa-48231	203	31	and	and	CCONJ
cjfa-48231	203	32	other	other	ADJ
cjfa-48231	203	33	fixed	fix	VERB
cjfa-48231	203	34	assets	asset	NOUN
cjfa-48231	203	35	by	by	ADP
cjfa-48231	203	36	buying	buy	VERB
cjfa-48231	203	37	more	more	ADV
cjfa-48231	203	38	efficient	efficient	ADJ
cjfa-48231	203	39	and	and	CCONJ
cjfa-48231	203	40	new	new	ADJ
cjfa-48231	203	41	technological	technological	ADJ
cjfa-48231	203	42	improved	improve	VERB
cjfa-48231	203	43	fixed	fix	VERB
cjfa-48231	203	44	assets	asset	NOUN
cjfa-48231	203	45	.	.	PUNCT
cjfa-48231	204	1	future	future	ADJ
cjfa-48231	204	2	researchfuture	researchfuture	NOUN
cjfa-48231	204	3	research	research	NOUN
cjfa-48231	204	4	this	this	DET
cjfa-48231	204	5	study	study	NOUN
cjfa-48231	204	6	only	only	ADV
cjfa-48231	204	7	focused	focus	VERB
cjfa-48231	204	8	on	on	ADP
cjfa-48231	204	9	117	117	NUM
cjfa-48231	204	10	quoted	quote	VERB
cjfa-48231	204	11	non	non	ADJ
cjfa-48231	204	12	-	-	ADJ
cjfa-48231	204	13	financial	financial	ADJ
cjfa-48231	204	14	companies	company	NOUN
cjfa-48231	204	15	;	;	PUNCT
cjfa-48231	204	16	hence	hence	ADV
cjfa-48231	204	17	,	,	PUNCT
cjfa-48231	204	18	the	the	DET
cjfa-48231	204	19	finding	finding	NOUN
cjfa-48231	204	20	can	can	AUX
cjfa-48231	204	21	not	not	PART
cjfa-48231	204	22	be	be	AUX
cjfa-48231	204	23	generalized	generalize	VERB
cjfa-48231	204	24	.	.	PUNCT
cjfa-48231	205	1	future	future	ADJ
cjfa-48231	205	2	study	study	NOUN
cjfa-48231	205	3	can	can	AUX
cjfa-48231	205	4	dwell	dwell	VERB
cjfa-48231	205	5	on	on	ADP
cjfa-48231	205	6	financial	financial	ADJ
cjfa-48231	205	7	companies	company	NOUN
cjfa-48231	205	8	and	and	CCONJ
cjfa-48231	205	9	cover	cover	VERB
cjfa-48231	205	10	more	more	ADJ
cjfa-48231	205	11	than	than	ADP
cjfa-48231	205	12	one	one	NUM
cjfa-48231	205	13	accounting	accounting	NOUN
cjfa-48231	205	14	year	year	NOUN
cjfa-48231	205	15	to	to	PART
cjfa-48231	205	16	examine	examine	VERB
cjfa-48231	205	17	more	more	ADJ
cjfa-48231	205	18	trend	trend	NOUN
cjfa-48231	205	19	of	of	ADP
cjfa-48231	205	20	value	value	NOUN
cjfa-48231	205	21	added	add	VERB
cjfa-48231	205	22	power	power	NOUN
cjfa-48231	205	23	of	of	ADP
cjfa-48231	205	24	intellectual	intellectual	ADJ
cjfa-48231	205	25	capital	capital	NOUN
cjfa-48231	205	26	efficiency	efficiency	NOUN
cjfa-48231	205	27	.	.	PUNCT
cjfa-48231	206	1	intellectual	intellectual	ADJ
cjfa-48231	206	2	capital	capital	NOUN
cjfa-48231	206	3	and	and	CCONJ
cjfa-48231	206	4	market	market	NOUN
cjfa-48231	206	5	performance	performance	NOUN
cjfa-48231	206	6	of	of	ADP
cjfa-48231	206	7	nigerian	nigerian	ADJ
cjfa-48231	206	8	companies	company	NOUN
cjfa-48231	206	9	7575	7575	NUM
cjfa-48231	206	10	 	 	SPACE
cjfa-48231	206	11	references	reference	NOUN
cjfa-48231	206	12	 	 	SPACE
cjfa-48231	206	13	references	reference	NOUN
cjfa-48231	206	14	abdulai	abdulai	ADJ
cjfa-48231	206	15	,	,	PUNCT
cjfa-48231	206	16	m	m	PROPN
cjfa-48231	206	17	-	-	PUNCT
cjfa-48231	206	18	s.m	s.m	PROPN
cjfa-48231	206	19	.	.	PROPN
cjfa-48231	206	20	,	,	PUNCT
cjfa-48231	206	21	&	&	CCONJ
cjfa-48231	206	22	kwon	kwon	PROPN
cjfa-48231	206	23	,	,	PUNCT
cjfa-48231	206	24	y.	y.	PROPN
cjfa-48231	206	25	(	(	PUNCT
cjfa-48231	206	26	2012	2012	NUM
cjfa-48231	206	27	)	)	PUNCT
cjfa-48231	206	28	.	.	PUNCT
cjfa-48231	207	1	intellectual	intellectual	ADJ
cjfa-48231	207	2	capital	capital	NOUN
cjfa-48231	207	3	and	and	CCONJ
cjfa-48231	207	4	firm	firm	ADJ
cjfa-48231	207	5	performance	performance	NOUN
cjfa-48231	207	6	:	:	PUNCT
cjfa-48231	207	7	an	an	DET
cjfa-48231	207	8	empirical	empirical	ADJ
cjfa-48231	207	9	study	study	NOUN
cjfa-48231	207	10	of	of	ADP
cjfa-48231	207	11	software	software	NOUN
cjfa-48231	207	12	firms	firm	NOUN
cjfa-48231	207	13	in	in	ADP
cjfa-48231	207	14	west	west	PROPN
cjfa-48231	207	15	africa	africa	PROPN
cjfa-48231	207	16	,	,	PUNCT
cjfa-48231	207	17	the	the	DET
cjfa-48231	207	18	african	african	ADJ
cjfa-48231	207	19	journal	journal	NOUN
cjfa-48231	207	20	of	of	ADP
cjfa-48231	207	21	information	information	NOUN
cjfa-48231	207	22	system	system	NOUN
cjfa-48231	207	23	,	,	PUNCT
cjfa-48231	207	24	4(1	4(1	NOUN
cjfa-48231	207	25	)	)	PUNCT
cjfa-48231	207	26	,	,	PUNCT
cjfa-48231	207	27	1	1	NUM
cjfa-48231	207	28	-	-	SYM
cjfa-48231	207	29	30	30	NUM
cjfa-48231	207	30	.	.	PUNCT
cjfa-48231	208	1	acuna	acuna	PROPN
cjfa-48231	208	2	-	-	PUNCT
cjfa-48231	208	3	opazo	opazo	PROPN
cjfa-48231	208	4	,	,	PUNCT
cjfa-48231	208	5	c.	c.	PROPN
cjfa-48231	208	6	,	,	PUNCT
cjfa-48231	208	7	&	&	CCONJ
cjfa-48231	208	8	gonzalez	gonzalez	PROPN
cjfa-48231	208	9	,	,	PUNCT
cjfa-48231	208	10	o.c	o.c	PROPN
cjfa-48231	208	11	.	.	PROPN
cjfa-48231	208	12	(	(	PUNCT
cjfa-48231	208	13	2021	2021	NUM
cjfa-48231	208	14	)	)	PUNCT
cjfa-48231	208	15	.	.	PUNCT
cjfa-48231	209	1	the	the	DET
cjfa-48231	209	2	impact	impact	NOUN
cjfa-48231	209	3	of	of	ADP
cjfa-48231	209	4	intellectual	intellectual	ADJ
cjfa-48231	209	5	capital	capital	NOUN
cjfa-48231	209	6	on	on	ADP
cjfa-48231	209	7	financial	financial	ADJ
cjfa-48231	209	8	performance	performance	NOUN
cjfa-48231	209	9	and	and	CCONJ
cjfa-48231	209	10	value	value	NOUN
cjfa-48231	209	11	-	-	PUNCT
cjfa-48231	209	12	added	add	VERB
cjfa-48231	209	13	of	of	ADP
cjfa-48231	209	14	the	the	DET
cjfa-48231	209	15	production	production	NOUN
cjfa-48231	209	16	evidence	evidence	NOUN
cjfa-48231	209	17	from	from	ADP
cjfa-48231	209	18	chile	chile	PROPN
cjfa-48231	209	19	,	,	PUNCT
cjfa-48231	209	20	journal	journal	NOUN
cjfa-48231	209	21	of	of	ADP
cjfa-48231	209	22	economics	economic	NOUN
cjfa-48231	209	23	,	,	PUNCT
cjfa-48231	209	24	finance	finance	NOUN
cjfa-48231	209	25	and	and	CCONJ
cjfa-48231	209	26	administrative	administrative	ADJ
cjfa-48231	209	27	science	science	NOUN
cjfa-48231	209	28	,	,	PUNCT
cjfa-48231	209	29	26(51	26(51	NUM
cjfa-48231	209	30	)	)	PUNCT
cjfa-48231	209	31	,	,	PUNCT
cjfa-48231	209	32	127	127	NUM
cjfa-48231	209	33	-	-	SYM
cjfa-48231	209	34	142	142	NUM
cjfa-48231	209	35	.	.	PUNCT
cjfa-48231	210	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48231	210	2	.	.	PUNCT
cjfa-48231	211	1	org/10.1108	org/10.1108	PROPN
cjfa-48231	211	2	/	/	SYM
cjfa-48231	211	3	jefas-08	jefas-08	NOUN
cjfa-48231	211	4	-	-	PUNCT
cjfa-48231	211	5	2019	2019	NUM
cjfa-48231	211	6	-	-	PUNCT
cjfa-48231	211	7	0178	0178	NUM
cjfa-48231	211	8	/	/	SYM
cjfa-48231	211	9	full	full	ADJ
cjfa-48231	211	10	/	/	SYM
cjfa-48231	211	11	html	html	NOUN
cjfa-48231	211	12	.	.	PUNCT
cjfa-48231	212	1	alfiero	alfiero	PROPN
cjfa-48231	212	2	,	,	PUNCT
cjfa-48231	212	3	s.	s.	PROPN
cjfa-48231	212	4	,	,	PUNCT
cjfa-48231	212	5	brescia	brescia	PROPN
cjfa-48231	212	6	,	,	PUNCT
cjfa-48231	212	7	v.	v.	PROPN
cjfa-48231	212	8	,	,	PUNCT
cjfa-48231	212	9	&	&	CCONJ
cjfa-48231	212	10	bert	bert	PROPN
cjfa-48231	212	11	,	,	PUNCT
cjfa-48231	212	12	f.	f.	PROPN
cjfa-48231	212	13	(	(	PUNCT
cjfa-48231	212	14	2021	2021	NUM
cjfa-48231	212	15	)	)	PUNCT
cjfa-48231	212	16	.	.	PUNCT
cjfa-48231	213	1	intellectual	intellectual	ADJ
cjfa-48231	213	2	capital	capital	NOUN
cjfa-48231	213	3	-	-	PUNCT
cjfa-48231	213	4	based	base	VERB
cjfa-48231	213	5	performance	performance	NOUN
cjfa-48231	213	6	improvement	improvement	NOUN
cjfa-48231	213	7	:	:	PUNCT
cjfa-48231	213	8	a	a	DET
cjfa-48231	213	9	study	study	NOUN
cjfa-48231	213	10	in	in	ADP
cjfa-48231	213	11	healthcare	healthcare	NOUN
cjfa-48231	213	12	sector	sector	NOUN
cjfa-48231	213	13	,	,	PUNCT
cjfa-48231	213	14	bmc	bmc	PROPN
cjfa-48231	213	15	health	health	NOUN
cjfa-48231	213	16	service	service	NOUN
cjfa-48231	213	17	research	research	NOUN
cjfa-48231	213	18	21	21	NUM
cjfa-48231	213	19	,	,	PUNCT
cjfa-48231	213	20	165	165	NUM
cjfa-48231	213	21	-	-	SYM
cjfa-48231	213	22	178	178	NUM
cjfa-48231	213	23	.	.	PUNCT
cjfa-48231	214	1	https://doi.org/10.1186/s12913-02107401-4	https://doi.org/10.1186/s12913-02107401-4	NOUN
cjfa-48231	214	2	.	.	PUNCT
cjfa-48231	215	1	ali	ali	PROPN
cjfa-48231	215	2	,	,	PUNCT
cjfa-48231	215	3	m.a	m.a	PROPN
cjfa-48231	215	4	.	.	PROPN
cjfa-48231	215	5	,	,	PUNCT
cjfa-48231	215	6	hussin	hussin	PROPN
cjfa-48231	215	7	,	,	PUNCT
cjfa-48231	215	8	n.	n.	NOUN
cjfa-48231	215	9	,	,	PUNCT
cjfa-48231	215	10	flayyih	flayyih	NOUN
cjfa-48231	215	11	,	,	PUNCT
cjfa-48231	215	12	h.h	h.h	PROPN
cjfa-48231	215	13	.	.	PROPN
cjfa-48231	215	14	,	,	PUNCT
cjfa-48231	215	15	haddad	haddad	PROPN
cjfa-48231	215	16	,	,	PUNCT
cjfa-48231	215	17	h.	h.	PROPN
cjfa-48231	215	18	,	,	PUNCT
cjfa-48231	215	19	al	al	PROPN
cjfa-48231	215	20	-	-	PUNCT
cjfa-48231	215	21	ramahi	ramahi	NOUN
cjfa-48231	215	22	,	,	PUNCT
cjfa-48231	215	23	n.m	n.m	PROPN
cjfa-48231	215	24	.	.	PROPN
cjfa-48231	215	25	,	,	PUNCT
cjfa-48231	215	26	almubaydeen	almubaydeen	VERB
cjfa-48231	215	27	,	,	PUNCT
cjfa-48231	215	28	t.h	t.h	PROPN
cjfa-48231	215	29	.	.	PROPN
cjfa-48231	215	30	,	,	PUNCT
cjfa-48231	215	31	&	&	CCONJ
cjfa-48231	215	32	hasan	hasan	PROPN
cjfa-48231	215	33	abunaila	abunaila	PROPN
cjfa-48231	215	34	,	,	PUNCT
cjfa-48231	215	35	a.s	a.s	PROPN
cjfa-48231	215	36	.	.	PROPN
cjfa-48231	215	37	(	(	PUNCT
cjfa-48231	215	38	2023	2023	NUM
cjfa-48231	215	39	)	)	PUNCT
cjfa-48231	215	40	.	.	PUNCT
cjfa-48231	216	1	a	a	DET
cjfa-48231	216	2	multidimensional	multidimensional	ADJ
cjfa-48231	216	3	view	view	NOUN
cjfa-48231	216	4	of	of	ADP
cjfa-48231	216	5	intellectual	intellectual	ADJ
cjfa-48231	216	6	capital	capital	NOUN
cjfa-48231	216	7	and	and	CCONJ
cjfa-48231	216	8	dynamic	dynamic	ADJ
cjfa-48231	216	9	innovative	innovative	ADJ
cjfa-48231	216	10	performance	performance	NOUN
cjfa-48231	216	11	.	.	PUNCT
cjfa-48231	217	1	journal	journal	NOUN
cjfa-48231	217	2	of	of	ADP
cjfa-48231	217	3	risk	risk	NOUN
cjfa-48231	217	4	and	and	CCONJ
cjfa-48231	217	5	financial	financial	ADJ
cjfa-48231	217	6	management	management	NOUN
cjfa-48231	217	7	,	,	PUNCT
cjfa-48231	217	8	16(3	16(3	NOUN
cjfa-48231	217	9	)	)	PUNCT
cjfa-48231	217	10	,	,	PUNCT
cjfa-48231	217	11	139	139	NUM
cjfa-48231	217	12	.	.	PUNCT
cjfa-48231	218	1	https://doi.org/10.3390/jrfm16030139	https://doi.org/10.3390/jrfm16030139	PROPN
cjfa-48231	218	2	.	.	PUNCT
cjfa-48231	219	1	ali	ali	PROPN
cjfa-48231	219	2	,	,	PUNCT
cjfa-48231	219	3	s.	s.	PROPN
cjfa-48231	219	4	,	,	PUNCT
cjfa-48231	219	5	murtaza	murtaza	PROPN
cjfa-48231	219	6	,	,	PUNCT
cjfa-48231	219	7	g.	g.	PROPN
cjfa-48231	219	8	,	,	PUNCT
cjfa-48231	219	9	hedvicakova	hedvicakova	PROPN
cjfa-48231	219	10	,	,	PUNCT
cjfa-48231	219	11	m.	m.	NOUN
cjfa-48231	219	12	,	,	PUNCT
cjfa-48231	219	13	jiang	jiang	PROPN
cjfa-48231	219	14	,	,	PUNCT
cjfa-48231	219	15	j.	j.	PROPN
cjfa-48231	219	16	,	,	PUNCT
cjfa-48231	219	17	&	&	CCONJ
cjfa-48231	219	18	naeem	naeem	PROPN
cjfa-48231	219	19	,	,	PUNCT
cjfa-48231	219	20	m.	m.	NOUN
cjfa-48231	219	21	(	(	PUNCT
cjfa-48231	219	22	2022	2022	NUM
cjfa-48231	219	23	)	)	PUNCT
cjfa-48231	219	24	.	.	PUNCT
cjfa-48231	220	1	intellecyual	intellecyual	ADJ
cjfa-48231	220	2	capital	capital	NOUN
cjfa-48231	220	3	and	and	CCONJ
cjfa-48231	220	4	financial	financial	ADJ
cjfa-48231	220	5	performance	performance	NOUN
cjfa-48231	220	6	:	:	PUNCT
cjfa-48231	220	7	a	a	DET
cjfa-48231	220	8	comparative	comparative	ADJ
cjfa-48231	220	9	study	study	NOUN
cjfa-48231	220	10	,	,	PUNCT
cjfa-48231	220	11	frontiers	frontier	NOUN
cjfa-48231	220	12	in	in	ADP
cjfa-48231	220	13	psychology	psychology	NOUN
cjfa-48231	220	14	,	,	PUNCT
cjfa-48231	220	15	13	13	NUM
cjfa-48231	220	16	,	,	PUNCT
cjfa-48231	220	17	1	1	NUM
cjfa-48231	220	18	-	-	SYM
cjfa-48231	220	19	12	12	NUM
cjfa-48231	220	20	.	.	PUNCT
cjfa-48231	221	1	http://dx.doi.org/10.3389/fpsyg.2022.967820	http://dx.doi.org/10.3389/fpsyg.2022.967820	NOUN
cjfa-48231	221	2	.	.	PUNCT
cjfa-48231	222	1	barney	barney	PROPN
cjfa-48231	222	2	,	,	PUNCT
cjfa-48231	222	3	j.	j.	PROPN
cjfa-48231	222	4	(	(	PUNCT
cjfa-48231	222	5	1991	1991	NUM
cjfa-48231	222	6	)	)	PUNCT
cjfa-48231	222	7	.	.	PUNCT
cjfa-48231	223	1	firm	firm	ADJ
cjfa-48231	223	2	resources	resource	NOUN
cjfa-48231	223	3	and	and	CCONJ
cjfa-48231	223	4	sustained	sustain	VERB
cjfa-48231	223	5	competitive	competitive	ADJ
cjfa-48231	223	6	advantage	advantage	NOUN
cjfa-48231	223	7	,	,	PUNCT
cjfa-48231	223	8	journal	journal	NOUN
cjfa-48231	223	9	of	of	ADP
cjfa-48231	223	10	management	management	NOUN
cjfa-48231	223	11	,	,	PUNCT
cjfa-48231	223	12	17	17	NUM
cjfa-48231	223	13	(	(	PUNCT
cjfa-48231	223	14	1	1	NUM
cjfa-48231	223	15	)	)	PUNCT
cjfa-48231	223	16	,	,	PUNCT
cjfa-48231	223	17	99	99	NUM
cjfa-48231	223	18	-	-	SYM
cjfa-48231	223	19	120	120	NUM
cjfa-48231	223	20	.	.	PUNCT
cjfa-48231	224	1	http://dx.doi.org/10.1177/0149206391017	http://dx.doi.org/10.1177/0149206391017	PROPN
cjfa-48231	224	2	00108	00108	NUM
cjfa-48231	224	3	.	.	PUNCT
cjfa-48231	225	1	bayraktaroglu	bayraktaroglu	PROPN
cjfa-48231	225	2	,	,	PUNCT
cjfa-48231	225	3	a.e	a.e	PROPN
cjfa-48231	225	4	.	.	PROPN
cjfa-48231	225	5	,	,	PUNCT
cjfa-48231	225	6	calisir	calisir	PROPN
cjfa-48231	225	7	,	,	PUNCT
cjfa-48231	225	8	f.	f.	PROPN
cjfa-48231	225	9	,	,	PUNCT
cjfa-48231	225	10	&	&	CCONJ
cjfa-48231	225	11	baskak	baskak	PROPN
cjfa-48231	225	12	,	,	PUNCT
cjfa-48231	225	13	m.	m.	NOUN
cjfa-48231	225	14	(	(	PUNCT
cjfa-48231	225	15	2019	2019	NUM
cjfa-48231	225	16	)	)	PUNCT
cjfa-48231	225	17	.	.	PUNCT
cjfa-48231	226	1	intellectual	intellectual	ADJ
cjfa-48231	226	2	capital	capital	NOUN
cjfa-48231	226	3	and	and	CCONJ
cjfa-48231	226	4	firm	firm	ADJ
cjfa-48231	226	5	performance	performance	NOUN
cjfa-48231	226	6	:	:	PUNCT
cjfa-48231	226	7	an	an	DET
cjfa-48231	226	8	extended	extended	ADJ
cjfa-48231	226	9	vaic	vaic	ADJ
cjfa-48231	226	10	model	model	NOUN
cjfa-48231	226	11	,	,	PUNCT
cjfa-48231	226	12	journal	journal	NOUN
cjfa-48231	226	13	of	of	ADP
cjfa-48231	226	14	intellectual	intellectual	ADJ
cjfa-48231	226	15	capital	capital	NOUN
cjfa-48231	226	16	,	,	PUNCT
cjfa-48231	226	17	20	20	NUM
cjfa-48231	226	18	(	(	PUNCT
cjfa-48231	226	19	3	3	NUM
cjfa-48231	226	20	)	)	PUNCT
cjfa-48231	226	21	,	,	PUNCT
cjfa-48231	226	22	406	406	NUM
cjfa-48231	226	23	-	-	SYM
cjfa-48231	226	24	425	425	NUM
cjfa-48231	226	25	.	.	PUNCT
cjfa-48231	227	1	https://doi.org/10	https://doi.org/10	PROPN
cjfa-48231	227	2	.	.	PUNCT
cjfa-48231	228	1	1108	1108	NUM
cjfa-48231	228	2	/	/	SYM
cjfa-48231	228	3	jic-12	jic-12	NOUN
cjfa-48231	228	4	-	-	PUNCT
cjfa-48231	228	5	2017	2017	NUM
cjfa-48231	228	6	-	-	PUNCT
cjfa-48231	228	7	0184	0184	NUM
cjfa-48231	228	8	.	.	PUNCT
cjfa-48231	229	1	berry	berry	NOUN
cjfa-48231	229	2	(	(	PUNCT
cjfa-48231	229	3	2004	2004	NUM
cjfa-48231	229	4	)	)	PUNCT
cjfa-48231	229	5	.	.	PUNCT
cjfa-48231	230	1	tangible	tangible	ADJ
cjfa-48231	230	2	strategies	strategy	NOUN
cjfa-48231	230	3	for	for	ADP
cjfa-48231	230	4	intangible	intangible	ADJ
cjfa-48231	230	5	assets	asset	NOUN
cjfa-48231	230	6	.	.	PUNCT
cjfa-48231	231	1	mcgraw	mcgraw	PROPN
cjfa-48231	231	2	-	-	PUNCT
cjfa-48231	231	3	hill	hill	PROPN
cjfa-48231	231	4	,	,	PUNCT
cjfa-48231	231	5	new	new	PROPN
cjfa-48231	231	6	york	york	PROPN
cjfa-48231	231	7	ny	ny	PROPN
cjfa-48231	231	8	.	.	PROPN
cjfa-48231	231	9	bontis	bontis	PROPN
cjfa-48231	231	10	,	,	PUNCT
cjfa-48231	231	11	n.	n.	PROPN
cjfa-48231	231	12	(	(	PUNCT
cjfa-48231	231	13	1998	1998	NUM
cjfa-48231	231	14	)	)	PUNCT
cjfa-48231	231	15	.	.	PUNCT
cjfa-48231	232	1	intellectual	intellectual	ADJ
cjfa-48231	232	2	capital	capital	NOUN
cjfa-48231	232	3	:	:	PUNCT
cjfa-48231	232	4	an	an	DET
cjfa-48231	232	5	exploratory	exploratory	ADJ
cjfa-48231	232	6	study	study	NOUN
cjfa-48231	232	7	that	that	PRON
cjfa-48231	232	8	develops	develop	VERB
cjfa-48231	232	9	measure	measure	NOUN
cjfa-48231	232	10	and	and	CCONJ
cjfa-48231	232	11	models	model	NOUN
cjfa-48231	232	12	,	,	PUNCT
cjfa-48231	232	13	management	management	NOUN
cjfa-48231	232	14	decision	decision	NOUN
cjfa-48231	232	15	,	,	PUNCT
cjfa-48231	232	16	36	36	NUM
cjfa-48231	232	17	(	(	PUNCT
cjfa-48231	232	18	2	2	NUM
cjfa-48231	232	19	)	)	PUNCT
cjfa-48231	232	20	,	,	PUNCT
cjfa-48231	232	21	63	63	NUM
cjfa-48231	232	22	-	-	SYM
cjfa-48231	232	23	76	76	NUM
cjfa-48231	232	24	.	.	PUNCT
cjfa-48231	233	1	http://dx.doi.org/10.11/0025174981	http://dx.doi.org/10.11/0025174981	VERB
cjfa-48231	233	2	0204	0204	NUM
cjfa-48231	233	3	142	142	NUM
cjfa-48231	233	4	.	.	PUNCT
cjfa-48231	234	1	buallay	buallay	NOUN
cjfa-48231	234	2	,	,	PUNCT
cjfa-48231	234	3	a.	a.	NOUN
cjfa-48231	234	4	(	(	PUNCT
cjfa-48231	234	5	2017	2017	NUM
cjfa-48231	234	6	)	)	PUNCT
cjfa-48231	234	7	.	.	PUNCT
cjfa-48231	235	1	the	the	DET
cjfa-48231	235	2	relationship	relationship	NOUN
cjfa-48231	235	3	between	between	ADP
cjfa-48231	235	4	intellectual	intellectual	ADJ
cjfa-48231	235	5	capital	capital	NOUN
cjfa-48231	235	6	and	and	CCONJ
cjfa-48231	235	7	firm	firm	NOUN
cjfa-48231	235	8	’s	’s	PART
cjfa-48231	235	9	performance	performance	NOUN
cjfa-48231	235	10	,	,	PUNCT
cjfa-48231	235	11	corporate	corporate	ADJ
cjfa-48231	235	12	governance	governance	NOUN
cjfa-48231	235	13	and	and	CCONJ
cjfa-48231	235	14	organizational	organizational	ADJ
cjfa-48231	235	15	behaviour	behaviour	NOUN
cjfa-48231	235	16	review	review	NOUN
cjfa-48231	235	17	,	,	PUNCT
cjfa-48231	235	18	1(1	1(1	NUM
cjfa-48231	235	19	)	)	PUNCT
cjfa-48231	235	20	,	,	PUNCT
cjfa-48231	235	21	32	32	NUM
cjfa-48231	235	22	-	-	SYM
cjfa-48231	235	23	4	4	NUM
cjfa-48231	235	24	.	.	PUNCT
cjfa-48231	236	1	https://doi.org/10.22495/cgobr_v1_i1_p4	https://doi.org/10.22495/cgobr_v1_i1_p4	NOUN
cjfa-48231	236	2	.	.	PUNCT
cjfa-48231	236	3	cabrilo	cabrilo	NOUN
cjfa-48231	236	4	,	,	PUNCT
cjfa-48231	236	5	s.	s.	PROPN
cjfa-48231	236	6	,	,	PUNCT
cjfa-48231	236	7	&	&	CCONJ
cjfa-48231	236	8	dahms	dahms	PROPN
cjfa-48231	236	9	,	,	PUNCT
cjfa-48231	236	10	s.	s.	PROPN
cjfa-48231	236	11	(	(	PUNCT
cjfa-48231	236	12	2018	2018	NUM
cjfa-48231	236	13	)	)	PUNCT
cjfa-48231	236	14	.	.	PUNCT
cjfa-48231	237	1	how	how	SCONJ
cjfa-48231	237	2	strategic	strategic	ADJ
cjfa-48231	237	3	knowledge	knowledge	NOUN
cjfa-48231	237	4	management	management	NOUN
cjfa-48231	237	5	drives	drive	VERB
cjfa-48231	237	6	intellectual	intellectual	ADJ
cjfa-48231	237	7	capital	capital	NOUN
cjfa-48231	237	8	to	to	ADP
cjfa-48231	237	9	superior	superior	ADJ
cjfa-48231	237	10	innovation	innovation	NOUN
cjfa-48231	237	11	and	and	CCONJ
cjfa-48231	237	12	market	market	NOUN
cjfa-48231	237	13	performance	performance	NOUN
cjfa-48231	237	14	,	,	PUNCT
cjfa-48231	237	15	journal	journal	NOUN
cjfa-48231	237	16	of	of	ADP
cjfa-48231	237	17	knowledge	knowledge	PROPN
cjfa-48231	237	18	management	management	NOUN
cjfa-48231	237	19	,	,	PUNCT
cjfa-48231	237	20	22(3	22(3	NUM
cjfa-48231	237	21	)	)	PUNCT
cjfa-48231	237	22	,	,	PUNCT
cjfa-48231	237	23	621–648	621–648	NUM
cjfa-48231	237	24	.	.	PUNCT
cjfa-48231	238	1	https://doi.org/10.1108/jkm-07-2017-0309	https://doi.org/10.1108/jkm-07-2017-0309	PROPN
cjfa-48231	238	2	.	.	PUNCT
cjfa-48231	238	3	chang	chang	PROPN
cjfa-48231	238	4	,	,	PUNCT
cjfa-48231	238	5	w.s	w.s	PROPN
cjfa-48231	238	6	.	.	PROPN
cjfa-48231	238	7	,	,	PUNCT
cjfa-48231	238	8	&	&	CCONJ
cjfa-48231	238	9	hseih	hseih	PROPN
cjfa-48231	238	10	,	,	PUNCT
cjfa-48231	238	11	j.j	j.j	PROPN
cjfa-48231	238	12	.	.	PROPN
cjfa-48231	238	13	(	(	PUNCT
cjfa-48231	238	14	2011	2011	NUM
cjfa-48231	238	15	)	)	PUNCT
cjfa-48231	238	16	.	.	PUNCT
cjfa-48231	239	1	intellectual	intellectual	ADJ
cjfa-48231	239	2	capital	capital	NOUN
cjfa-48231	239	3	and	and	CCONJ
cjfa-48231	239	4	value	value	NOUN
cjfa-48231	239	5	creationis	creationis	NOUN
cjfa-48231	239	6	innovation	innovation	NOUN
cjfa-48231	239	7	capital	capital	NOUN
cjfa-48231	239	8	a	a	DET
cjfa-48231	239	9	missing	missing	ADJ
cjfa-48231	239	10	link	link	NOUN
cjfa-48231	239	11	?	?	PUNCT
cjfa-48231	240	1	international	international	ADJ
cjfa-48231	240	2	journal	journal	NOUN
cjfa-48231	240	3	of	of	ADP
cjfa-48231	240	4	business	business	NOUN
cjfa-48231	240	5	and	and	CCONJ
cjfa-48231	240	6	management	management	NOUN
cjfa-48231	240	7	,	,	PUNCT
cjfa-48231	240	8	6(2	6(2	NUM
cjfa-48231	240	9	)	)	PUNCT
cjfa-48231	240	10	,	,	PUNCT
cjfa-48231	240	11	3	3	NUM
cjfa-48231	240	12	-	-	SYM
cjfa-48231	240	13	12	12	NUM
cjfa-48231	240	14	.	.	PUNCT
cjfa-48231	241	1	https://dx.doi.org/10.1108/146919310110	https://dx.doi.org/10.1108/146919310110	PROPN
cjfa-48231	241	2	85623	85623	NUM
cjfa-48231	241	3	.	.	PUNCT
cjfa-48231	242	1	chowdhury	chowdhury	PROPN
cjfa-48231	242	2	,	,	PUNCT
cjfa-48231	242	3	l.a.m	l.a.m	PROPN
cjfa-48231	242	4	.	.	PROPN
cjfa-48231	242	5	,	,	PUNCT
cjfa-48231	242	6	rana	rana	PROPN
cjfa-48231	242	7	,	,	PUNCT
cjfa-48231	242	8	t.	t.	PROPN
cjfa-48231	242	9	,	,	PUNCT
cjfa-48231	242	10	&	&	CCONJ
cjfa-48231	242	11	azim	azim	PROPN
cjfa-48231	242	12	,	,	PUNCT
cjfa-48231	242	13	m.i	m.i	PROPN
cjfa-48231	242	14	.	.	PROPN
cjfa-48231	242	15	(	(	PUNCT
cjfa-48231	242	16	2019	2019	NUM
cjfa-48231	242	17	)	)	PUNCT
cjfa-48231	242	18	.	.	PUNCT
cjfa-48231	243	1	intellectual	intellectual	ADJ
cjfa-48231	243	2	capital	capital	NOUN
cjfa-48231	243	3	efficiency	efficiency	NOUN
cjfa-48231	243	4	and	and	CCONJ
cjfa-48231	243	5	organisational	organisational	ADJ
cjfa-48231	243	6	performance	performance	NOUN
cjfa-48231	243	7	:	:	PUNCT
cjfa-48231	243	8	in	in	ADP
cjfa-48231	243	9	the	the	DET
cjfa-48231	243	10	context	context	NOUN
cjfa-48231	243	11	of	of	ADP
cjfa-48231	243	12	the	the	DET
cjfa-48231	243	13	pharmaceutical	pharmaceutical	ADJ
cjfa-48231	243	14	industry	industry	NOUN
cjfa-48231	243	15	in	in	ADP
cjfa-48231	243	16	bangladesh	bangladesh	PROPN
cjfa-48231	243	17	,	,	PUNCT
cjfa-48231	243	18	journal	journal	NOUN
cjfa-48231	243	19	of	of	ADP
cjfa-48231	243	20	intellectual	intellectual	ADJ
cjfa-48231	243	21	capital	capital	NOUN
cjfa-48231	243	22	,	,	PUNCT
cjfa-48231	243	23	20(6	20(6	NOUN
cjfa-48231	243	24	)	)	PUNCT
cjfa-48231	243	25	,	,	PUNCT
cjfa-48231	243	26	784–806	784–806	NUM
cjfa-48231	243	27	.	.	PUNCT
cjfa-48231	244	1	https://doi.org/10.1108/jic10-2018-0171	https://doi.org/10.1108/jic10-2018-0171	X
cjfa-48231	244	2	.	.	PUNCT
cjfa-48231	245	1	http://dx.doi.org/10.3389/fpsyg.2022.967820	http://dx.doi.org/10.3389/fpsyg.2022.967820	NOUN
cjfa-48231	245	2	http://dx.doi.org/10.11/00251749810204	http://dx.doi.org/10.11/00251749810204	NOUN
cjfa-48231	245	3	142	142	NUM
cjfa-48231	245	4	http://dx.doi.org/10.11/00251749810204	http://dx.doi.org/10.11/00251749810204	SYM
cjfa-48231	245	5	142	142	NUM
cjfa-48231	245	6	ramat	ramat	PROPN
cjfa-48231	245	7	titilayo	titilayo	PROPN
cjfa-48231	245	8	salman	salman	PROPN
cjfa-48231	245	9	,	,	PUNCT
cjfa-48231	245	10	segun	segun	VERB
cjfa-48231	245	11	abogun7676	abogun7676	PROPN
cjfa-48231	245	12	chu	chu	PROPN
cjfa-48231	245	13	,	,	PUNCT
cjfa-48231	245	14	s.k.w	s.k.w	NOUN
cjfa-48231	245	15	.	.	PROPN
cjfa-48231	245	16	,	,	PUNCT
cjfa-48231	245	17	chan	chan	PROPN
cjfa-48231	245	18	,	,	PUNCT
cjfa-48231	245	19	k.h	k.h	PROPN
cjfa-48231	245	20	.	.	PROPN
cjfa-48231	245	21	,	,	PUNCT
cjfa-48231	245	22	&	&	CCONJ
cjfa-48231	245	23	wu	wu	PROPN
cjfa-48231	245	24	,	,	PUNCT
cjfa-48231	245	25	w.w	w.w	PROPN
cjfa-48231	245	26	.	.	PROPN
cjfa-48231	245	27	(	(	PUNCT
cjfa-48231	245	28	2011	2011	NUM
cjfa-48231	245	29	)	)	PUNCT
cjfa-48231	245	30	.	.	PUNCT
cjfa-48231	246	1	charting	chart	VERB
cjfa-48231	246	2	intellectual	intellectual	ADJ
cjfa-48231	246	3	capital	capital	NOUN
cjfa-48231	246	4	performance	performance	NOUN
cjfa-48231	246	5	of	of	ADP
cjfa-48231	246	6	the	the	DET
cjfa-48231	246	7	gateway	gateway	NOUN
cjfa-48231	246	8	to	to	ADP
cjfa-48231	246	9	china	china	PROPN
cjfa-48231	246	10	,	,	PUNCT
cjfa-48231	246	11	journal	journal	ADJ
cjfa-48231	246	12	intellectual	intellectual	ADJ
cjfa-48231	246	13	capital	capital	NOUN
cjfa-48231	246	14	.	.	PUNCT
cjfa-48231	247	1	12	12	NUM
cjfa-48231	247	2	,	,	PUNCT
cjfa-48231	247	3	249	249	NUM
cjfa-48231	247	4	-	-	SYM
cjfa-48231	247	5	276	276	NUM
cjfa-48231	247	6	.	.	PUNCT
cjfa-48231	248	1	http://doi	http://doi	X
cjfa-48231	248	2	.	.	PROPN
cjfa-48231	248	3	org/10.1108/14691931111123412	org/10.1108/14691931111123412	PROPN
cjfa-48231	248	4	.	.	PUNCT
cjfa-48231	249	1	dahiyat	dahiyat	PROPN
cjfa-48231	249	2	,	,	PUNCT
cjfa-48231	249	3	s.e	s.e	PROPN
cjfa-48231	249	4	.	.	PROPN
cjfa-48231	249	5	,	,	PUNCT
cjfa-48231	249	6	khasawneh	khasawneh	PROPN
cjfa-48231	249	7	,	,	PUNCT
cjfa-48231	249	8	s.m	s.m	PROPN
cjfa-48231	249	9	.	.	PROPN
cjfa-48231	249	10	,	,	PUNCT
cjfa-48231	249	11	bontis	bontis	PROPN
cjfa-48231	249	12	,	,	PUNCT
cjfa-48231	249	13	n.	n.	NOUN
cjfa-48231	249	14	,	,	PUNCT
cjfa-48231	249	15	&	&	CCONJ
cjfa-48231	249	16	al	al	PROPN
cjfa-48231	249	17	-	-	PUNCT
cjfa-48231	249	18	dahiyat	dahiyat	PROPN
cjfa-48231	249	19	,	,	PUNCT
cjfa-48231	249	20	m.	m.	NOUN
cjfa-48231	249	21	(	(	PUNCT
cjfa-48231	249	22	2021	2021	NUM
cjfa-48231	249	23	)	)	PUNCT
cjfa-48231	249	24	.	.	PUNCT
cjfa-48231	250	1	intellectual	intellectual	ADJ
cjfa-48231	250	2	capital	capital	NOUN
cjfa-48231	250	3	stocks	stock	NOUN
cjfa-48231	250	4	and	and	CCONJ
cjfa-48231	250	5	flows	flow	NOUN
cjfa-48231	250	6	:	:	PUNCT
cjfa-48231	250	7	examining	examine	VERB
cjfa-48231	250	8	the	the	DET
cjfa-48231	250	9	mediating	mediate	VERB
cjfa-48231	250	10	roles	role	NOUN
cjfa-48231	250	11	of	of	ADP
cjfa-48231	250	12	social	social	ADJ
cjfa-48231	250	13	capital	capital	NOUN
cjfa-48231	250	14	and	and	CCONJ
cjfa-48231	250	15	knowledge	knowledge	NOUN
cjfa-48231	250	16	transfer	transfer	NOUN
cjfa-48231	250	17	,	,	PUNCT
cjfa-48231	250	18	vine	vine	NOUN
cjfa-48231	250	19	journal	journal	NOUN
cjfa-48231	250	20	of	of	ADP
cjfa-48231	250	21	information	information	NOUN
cjfa-48231	250	22	and	and	CCONJ
cjfa-48231	250	23	knowledge	knowledge	NOUN
cjfa-48231	250	24	management	management	NOUN
cjfa-48231	250	25	systems	system	NOUN
cjfa-48231	250	26	.	.	PUNCT
cjfa-48231	251	1	https://	https://	PROPN
cjfa-48231	251	2	doi.org/10.1108/vjikms-06-2020-0110	doi.org/10.1108/vjikms-06-2020-0110	PROPN
cjfa-48231	251	3	.	.	PROPN
cjfa-48231	252	1	desai	desai	PROPN
cjfa-48231	252	2	,	,	PUNCT
cjfa-48231	252	3	r.	r.	PROPN
cjfa-48231	252	4	,	,	PUNCT
cjfa-48231	252	5	&	&	CCONJ
cjfa-48231	252	6	raval	raval	NOUN
cjfa-48231	252	7	,	,	PUNCT
cjfa-48231	252	8	a.	a.	NOUN
cjfa-48231	252	9	(	(	PUNCT
cjfa-48231	252	10	2022	2022	NUM
cjfa-48231	252	11	)	)	PUNCT
cjfa-48231	252	12	.	.	PUNCT
cjfa-48231	253	1	examining	examine	VERB
cjfa-48231	253	2	relation	relation	NOUN
cjfa-48231	253	3	between	between	ADP
cjfa-48231	253	4	market	market	NOUN
cjfa-48231	253	5	value	value	NOUN
cjfa-48231	253	6	and	and	CCONJ
cjfa-48231	253	7	co2	co2	NOUN
cjfa-48231	253	8	emission	emission	NOUN
cjfa-48231	253	9	:	:	PUNCT
cjfa-48231	253	10	study	study	NOUN
cjfa-48231	253	11	of	of	ADP
cjfa-48231	253	12	indian	indian	ADJ
cjfa-48231	253	13	firms	firm	NOUN
cjfa-48231	253	14	,	,	PUNCT
cjfa-48231	253	15	copernican	copernican	PROPN
cjfa-48231	253	16	journal	journal	PROPN
cjfa-48231	253	17	of	of	ADP
cjfa-48231	253	18	accounting	accounting	PROPN
cjfa-48231	253	19	&	&	CCONJ
cjfa-48231	253	20	finance	finance	PROPN
cjfa-48231	253	21	,	,	PUNCT
cjfa-48231	253	22	11(3	11(3	NUM
cjfa-48231	253	23	)	)	PUNCT
cjfa-48231	253	24	,	,	PUNCT
cjfa-48231	253	25	9	9	NUM
cjfa-48231	253	26	-	-	SYM
cjfa-48231	253	27	25	25	NUM
cjfa-48231	253	28	.	.	PUNCT
cjfa-48231	254	1	https://doi.org/10.12775/cjfa.2022.011	https://doi.org/10.12775/cjfa.2022.011	PROPN
cjfa-48231	254	2	.	.	PUNCT
cjfa-48231	254	3	divinney	divinney	PROPN
cjfa-48231	254	4	,	,	PUNCT
cjfa-48231	254	5	l.	l.	PROPN
cjfa-48231	254	6	,	,	PUNCT
cjfa-48231	254	7	richard	richard	PROPN
cjfa-48231	254	8	,	,	PUNCT
cjfa-48231	254	9	g.	g.	PROPN
cjfa-48231	254	10	,	,	PUNCT
cjfa-48231	254	11	yip	yip	PROPN
cjfa-48231	254	12	,	,	PUNCT
cjfa-48231	254	13	w.	w.	PROPN
cjfa-48231	254	14	,	,	PUNCT
cjfa-48231	254	15	&	&	CCONJ
cjfa-48231	254	16	johnson	johnson	PROPN
cjfa-48231	254	17	,	,	PUNCT
cjfa-48231	254	18	c.	c.	PROPN
cjfa-48231	254	19	(	(	PUNCT
cjfa-48231	254	20	2008	2008	NUM
cjfa-48231	254	21	)	)	PUNCT
cjfa-48231	254	22	.	.	PUNCT
cjfa-48231	255	1	intellectual	intellectual	ADJ
cjfa-48231	255	2	capital	capital	NOUN
cjfa-48231	255	3	and	and	CCONJ
cjfa-48231	255	4	performance	performance	NOUN
cjfa-48231	255	5	in	in	ADP
cjfa-48231	255	6	causal	causal	ADJ
cjfa-48231	255	7	models	model	NOUN
cjfa-48231	255	8	:	:	PUNCT
cjfa-48231	255	9	evidence	evidence	NOUN
cjfa-48231	255	10	from	from	ADP
cjfa-48231	255	11	the	the	DET
cjfa-48231	255	12	information	information	NOUN
cjfa-48231	255	13	technology	technology	NOUN
cjfa-48231	255	14	industry	industry	NOUN
cjfa-48231	255	15	in	in	ADP
cjfa-48231	255	16	taiwan	taiwan	PROPN
cjfa-48231	255	17	,	,	PUNCT
cjfa-48231	255	18	journal	journal	NOUN
cjfa-48231	255	19	of	of	ADP
cjfa-48231	255	20	intellectual	intellectual	ADJ
cjfa-48231	255	21	capital	capital	NOUN
cjfa-48231	255	22	,	,	PUNCT
cjfa-48231	255	23	6	6	NUM
cjfa-48231	255	24	(	(	PUNCT
cjfa-48231	255	25	2	2	NUM
cjfa-48231	255	26	)	)	PUNCT
cjfa-48231	255	27	,	,	PUNCT
cjfa-48231	255	28	222	222	NUM
cjfa-48231	255	29	-	-	SYM
cjfa-48231	255	30	236	236	NUM
cjfa-48231	255	31	.	.	PUNCT
cjfa-48231	256	1	firer	firer	NOUN
cjfa-48231	256	2	,	,	PUNCT
cjfa-48231	256	3	s.	s.	PROPN
cjfa-48231	256	4	,	,	PUNCT
cjfa-48231	256	5	&	&	CCONJ
cjfa-48231	256	6	williams	williams	PROPN
cjfa-48231	256	7	,	,	PUNCT
cjfa-48231	256	8	s.m	s.m	PROPN
cjfa-48231	256	9	.	.	PROPN
cjfa-48231	256	10	(	(	PUNCT
cjfa-48231	256	11	2003	2003	NUM
cjfa-48231	256	12	)	)	PUNCT
cjfa-48231	256	13	.	.	PUNCT
cjfa-48231	257	1	intellectual	intellectual	ADJ
cjfa-48231	257	2	capital	capital	NOUN
cjfa-48231	257	3	and	and	CCONJ
cjfa-48231	257	4	traditional	traditional	ADJ
cjfa-48231	257	5	measures	measure	NOUN
cjfa-48231	257	6	of	of	ADP
cjfa-48231	257	7	corporate	corporate	ADJ
cjfa-48231	257	8	performance	performance	NOUN
cjfa-48231	257	9	.	.	PUNCT
cjfa-48231	258	1	journal	journal	NOUN
cjfa-48231	258	2	of	of	ADP
cjfa-48231	258	3	intellectual	intellectual	ADJ
cjfa-48231	258	4	capital	capital	NOUN
cjfa-48231	258	5	4(3	4(3	NUM
cjfa-48231	258	6	)	)	PUNCT
cjfa-48231	258	7	,	,	PUNCT
cjfa-48231	258	8	348	348	NUM
cjfa-48231	258	9	-	-	SYM
cjfa-48231	258	10	360	360	NUM
cjfa-48231	258	11	.	.	PUNCT
cjfa-48231	259	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48231	259	2	.	.	PUNCT
cjfa-48231	260	1	org/10.1108/14691930310487806	org/10.1108/14691930310487806	PROPN
cjfa-48231	260	2	.	.	PROPN
cjfa-48231	260	3	gates	gates	PROPN
cjfa-48231	260	4	,	,	PUNCT
cjfa-48231	260	5	s.	s.	PROPN
cjfa-48231	260	6	,	,	PUNCT
cjfa-48231	260	7	&	&	CCONJ
cjfa-48231	260	8	langevin	langevin	PROPN
cjfa-48231	260	9	,	,	PUNCT
cjfa-48231	260	10	p.	p.	NOUN
cjfa-48231	260	11	(	(	PUNCT
cjfa-48231	260	12	2010	2010	NUM
cjfa-48231	260	13	)	)	PUNCT
cjfa-48231	260	14	.	.	PUNCT
cjfa-48231	261	1	human	human	ADJ
cjfa-48231	261	2	capital	capital	NOUN
cjfa-48231	261	3	measures	measure	NOUN
cjfa-48231	261	4	,	,	PUNCT
cjfa-48231	261	5	strategy	strategy	NOUN
cjfa-48231	261	6	,	,	PUNCT
cjfa-48231	261	7	and	and	CCONJ
cjfa-48231	261	8	performance	performance	NOUN
cjfa-48231	261	9	:	:	PUNCT
cjfa-48231	261	10	hr	hr	NOUN
cjfa-48231	261	11	managers	manager	NOUN
cjfa-48231	261	12	’	’	PART
cjfa-48231	261	13	perceptions	perception	NOUN
cjfa-48231	261	14	,	,	PUNCT
cjfa-48231	261	15	accounting	accounting	NOUN
cjfa-48231	261	16	,	,	PUNCT
cjfa-48231	261	17	auditing	auditing	NOUN
cjfa-48231	261	18	&	&	CCONJ
cjfa-48231	261	19	accountability	accountability	NOUN
cjfa-48231	261	20	journal	journal	NOUN
cjfa-48231	261	21	,	,	PUNCT
cjfa-48231	261	22	23(1	23(1	NUM
cjfa-48231	261	23	)	)	PUNCT
cjfa-48231	261	24	,	,	PUNCT
cjfa-48231	261	25	111132	111132	NUM
cjfa-48231	261	26	.	.	PUNCT
cjfa-48231	262	1	https://doi.org/10.1108/09513571011010628	https://doi.org/10.1108/09513571011010628	X
cjfa-48231	262	2	.	.	PUNCT
cjfa-48231	263	1	harward	harward	PROPN
cjfa-48231	263	2	,	,	PUNCT
cjfa-48231	263	3	l.	l.	PROPN
cjfa-48231	263	4	,	,	PUNCT
cjfa-48231	263	5	&	&	CCONJ
cjfa-48231	263	6	upton	upton	PROPN
cjfa-48231	263	7	,	,	PUNCT
cjfa-48231	263	8	s.	s.	PROPN
cjfa-48231	263	9	(	(	PUNCT
cjfa-48231	263	10	2012	2012	NUM
cjfa-48231	263	11	)	)	PUNCT
cjfa-48231	263	12	.	.	PUNCT
cjfa-48231	264	1	does	do	AUX
cjfa-48231	264	2	corporate	corporate	ADJ
cjfa-48231	264	3	social	social	ADJ
cjfa-48231	264	4	responsibility	responsibility	NOUN
cjfa-48231	264	5	affect	affect	VERB
cjfa-48231	264	6	the	the	DET
cjfa-48231	264	7	performance	performance	NOUN
cjfa-48231	264	8	of	of	ADP
cjfa-48231	264	9	firms	firm	NOUN
cjfa-48231	264	10	?	?	PUNCT
cjfa-48231	265	1	feem	feem	NOUN
cjfa-48231	265	2	working	work	VERB
cjfa-48231	265	3	paper	paper	NOUN
cjfa-48231	265	4	,	,	PUNCT
cjfa-48231	265	5	5(2	5(2	NUM
cjfa-48231	265	6	)	)	PUNCT
cjfa-48231	265	7	,	,	PUNCT
cjfa-48231	265	8	9	9	NUM
cjfa-48231	265	9	-	-	SYM
cjfa-48231	265	10	20	20	NUM
cjfa-48231	265	11	.	.	PUNCT
cjfa-48231	266	1	holland	holland	PROPN
cjfa-48231	266	2	,	,	PUNCT
cjfa-48231	266	3	j.	j.	PROPN
cjfa-48231	266	4	(	(	PUNCT
cjfa-48231	266	5	2009	2009	NUM
cjfa-48231	266	6	)	)	PUNCT
cjfa-48231	266	7	.	.	PUNCT
cjfa-48231	267	1	looking	look	VERB
cjfa-48231	267	2	behind	behind	ADP
cjfa-48231	267	3	the	the	DET
cjfa-48231	267	4	veil	veil	NOUN
cjfa-48231	267	5	:	:	PUNCT
cjfa-48231	267	6	invisible	invisible	ADJ
cjfa-48231	267	7	corporate	corporate	ADJ
cjfa-48231	267	8	intangibles	intangible	NOUN
cjfa-48231	267	9	,	,	PUNCT
cjfa-48231	267	10	stories	story	NOUN
cjfa-48231	267	11	,	,	PUNCT
cjfa-48231	267	12	structure	structure	NOUN
cjfa-48231	267	13	and	and	CCONJ
cjfa-48231	267	14	the	the	DET
cjfa-48231	267	15	contextual	contextual	ADJ
cjfa-48231	267	16	information	information	NOUN
cjfa-48231	267	17	content	content	NOUN
cjfa-48231	267	18	of	of	ADP
cjfa-48231	267	19	disclosure	disclosure	NOUN
cjfa-48231	267	20	”	"	PUNCT
cjfa-48231	267	21	,	,	PUNCT
cjfa-48231	267	22	qualitative	qualitative	ADJ
cjfa-48231	267	23	research	research	NOUN
cjfa-48231	267	24	in	in	ADP
cjfa-48231	267	25	financial	financial	ADJ
cjfa-48231	267	26	market	market	NOUN
cjfa-48231	267	27	,	,	PUNCT
cjfa-48231	267	28	1(3	1(3	NUM
cjfa-48231	267	29	)	)	PUNCT
cjfa-48231	267	30	,	,	PUNCT
cjfa-48231	267	31	152	152	NUM
cjfa-48231	267	32	-	-	SYM
cjfa-48231	267	33	187	187	NUM
cjfa-48231	267	34	.	.	PUNCT
cjfa-48231	268	1	komala	komala	PROPN
cjfa-48231	268	2	,	,	PUNCT
cjfa-48231	268	3	i.	i.	PROPN
cjfa-48231	268	4	,	,	PUNCT
cjfa-48231	268	5	&	&	CCONJ
cjfa-48231	268	6	fuad	fuad	PROPN
cjfa-48231	268	7	(	(	PUNCT
cjfa-48231	268	8	2017	2017	NUM
cjfa-48231	268	9	)	)	PUNCT
cjfa-48231	268	10	.	.	PUNCT
cjfa-48231	269	1	effect	effect	NOUN
cjfa-48231	269	2	of	of	ADP
cjfa-48231	269	3	board	board	NOUN
cjfa-48231	269	4	diversities	diversity	NOUN
cjfa-48231	269	5	on	on	ADP
cjfa-48231	269	6	the	the	DET
cjfa-48231	269	7	intellectual	intellectual	ADJ
cjfa-48231	269	8	capital	capital	NOUN
cjfa-48231	269	9	performance	performance	NOUN
cjfa-48231	269	10	:	:	PUNCT
cjfa-48231	269	11	an	an	DET
cjfa-48231	269	12	empirical	empirical	ADJ
cjfa-48231	269	13	study	study	NOUN
cjfa-48231	269	14	of	of	ADP
cjfa-48231	269	15	knowledge	knowledge	NOUN
cjfa-48231	269	16	-	-	PUNCT
cjfa-48231	269	17	based	base	VERB
cjfa-48231	269	18	intensive	intensive	ADJ
cjfa-48231	269	19	companies	company	NOUN
cjfa-48231	269	20	in	in	ADP
cjfa-48231	269	21	indonesia	indonesia	PROPN
cjfa-48231	269	22	,	,	PUNCT
cjfa-48231	269	23	journal	journal	NOUN
cjfa-48231	269	24	of	of	ADP
cjfa-48231	269	25	accounting	accounting	NOUN
cjfa-48231	269	26	,	,	PUNCT
cjfa-48231	269	27	finance	finance	NOUN
cjfa-48231	269	28	and	and	CCONJ
cjfa-48231	269	29	auditing	auditing	NOUN
cjfa-48231	269	30	studies	study	NOUN
cjfa-48231	269	31	,	,	PUNCT
cjfa-48231	269	32	3(4	3(4	NUM
cjfa-48231	269	33	)	)	PUNCT
cjfa-48231	269	34	,	,	PUNCT
cjfa-48231	269	35	137	137	NUM
cjfa-48231	269	36	-	-	SYM
cjfa-48231	269	37	154	154	NUM
cjfa-48231	269	38	.	.	PUNCT
cjfa-48231	269	39	lev	lev	PROPN
cjfa-48231	269	40	,	,	PUNCT
cjfa-48231	269	41	b.	b.	PROPN
cjfa-48231	269	42	(	(	PUNCT
cjfa-48231	269	43	2001	2001	NUM
cjfa-48231	269	44	)	)	PUNCT
cjfa-48231	269	45	.	.	PUNCT
cjfa-48231	270	1	intangibles	intangible	NOUN
cjfa-48231	270	2	:	:	PUNCT
cjfa-48231	270	3	management	management	NOUN
cjfa-48231	270	4	,	,	PUNCT
cjfa-48231	270	5	measurement	measurement	NOUN
cjfa-48231	270	6	and	and	CCONJ
cjfa-48231	270	7	reporting	reporting	NOUN
cjfa-48231	270	8	:	:	PUNCT
cjfa-48231	270	9	the	the	DET
cjfa-48231	270	10	brookings	brookings	PROPN
cjfa-48231	270	11	institution	institution	PROPN
cjfa-48231	270	12	press	press	PROPN
cjfa-48231	270	13	,	,	PUNCT
cjfa-48231	270	14	washington	washington	PROPN
cjfa-48231	270	15	,	,	PUNCT
cjfa-48231	270	16	dc	dc	PROPN
cjfa-48231	271	1	.	.	PUNCT
cjfa-48231	271	2	maditinos	maditinos	PROPN
cjfa-48231	271	3	,	,	PUNCT
cjfa-48231	271	4	d.	d.	PROPN
cjfa-48231	271	5	,	,	PUNCT
cjfa-48231	271	6	chatzoudes	chatzoude	NOUN
cjfa-48231	271	7	,	,	PUNCT
cjfa-48231	271	8	d.	d.	PROPN
cjfa-48231	271	9	,	,	PUNCT
cjfa-48231	271	10	tsairidis	tsairidis	PROPN
cjfa-48231	271	11	,	,	PUNCT
cjfa-48231	271	12	c.	c.	PROPN
cjfa-48231	271	13	,	,	PUNCT
cjfa-48231	271	14	&	&	CCONJ
cjfa-48231	271	15	theriou	theriou	NOUN
cjfa-48231	271	16	,	,	PUNCT
cjfa-48231	271	17	g.	g.	PROPN
cjfa-48231	271	18	(	(	PUNCT
cjfa-48231	271	19	2011	2011	NUM
cjfa-48231	271	20	)	)	PUNCT
cjfa-48231	271	21	.	.	PUNCT
cjfa-48231	272	1	the	the	DET
cjfa-48231	272	2	impact	impact	NOUN
cjfa-48231	272	3	of	of	ADP
cjfa-48231	272	4	intellectual	intellectual	ADJ
cjfa-48231	272	5	capital	capital	NOUN
cjfa-48231	272	6	on	on	ADP
cjfa-48231	272	7	firms	firm	NOUN
cjfa-48231	272	8	'	'	PART
cjfa-48231	272	9	market	market	NOUN
cjfa-48231	272	10	value	value	NOUN
cjfa-48231	272	11	and	and	CCONJ
cjfa-48231	272	12	financial	financial	ADJ
cjfa-48231	272	13	performance	performance	NOUN
cjfa-48231	272	14	,	,	PUNCT
cjfa-48231	272	15	journal	journal	NOUN
cjfa-48231	272	16	of	of	ADP
cjfa-48231	272	17	intellectual	intellectual	ADJ
cjfa-48231	272	18	capital	capital	NOUN
cjfa-48231	272	19	,	,	PUNCT
cjfa-48231	272	20	12(1	12(1	NUM
cjfa-48231	272	21	)	)	PUNCT
cjfa-48231	272	22	,	,	PUNCT
cjfa-48231	272	23	132	132	NUM
cjfa-48231	272	24	-	-	SYM
cjfa-48231	272	25	151	151	NUM
cjfa-48231	272	26	.	.	PUNCT
cjfa-48231	273	1	http://dx.doi.org/10.1108/1469193111109	http://dx.doi.org/10.1108/1469193111109	VERB
cjfa-48231	273	2	7944	7944	NUM
cjfa-48231	273	3	.	.	PUNCT
cjfa-48231	274	1	maji	maji	PROPN
cjfa-48231	274	2	,	,	PUNCT
cjfa-48231	274	3	s.g	s.g	PROPN
cjfa-48231	274	4	.	.	PROPN
cjfa-48231	274	5	,	,	PUNCT
cjfa-48231	274	6	&	&	CCONJ
cjfa-48231	274	7	goswami	goswami	PROPN
cjfa-48231	274	8	,	,	PUNCT
cjfa-48231	274	9	m.	m.	NOUN
cjfa-48231	274	10	(	(	PUNCT
cjfa-48231	274	11	2017	2017	NUM
cjfa-48231	274	12	)	)	PUNCT
cjfa-48231	274	13	.	.	PUNCT
cjfa-48231	275	1	intellectual	intellectual	ADJ
cjfa-48231	275	2	capital	capital	NOUN
cjfa-48231	275	3	and	and	CCONJ
cjfa-48231	275	4	firm	firm	ADJ
cjfa-48231	275	5	performance	performance	NOUN
cjfa-48231	275	6	in	in	ADP
cjfa-48231	275	7	india	india	PROPN
cjfa-48231	275	8	:	:	PUNCT
cjfa-48231	275	9	a	a	DET
cjfa-48231	275	10	comparative	comparative	ADJ
cjfa-48231	275	11	study	study	NOUN
cjfa-48231	275	12	between	between	ADP
cjfa-48231	275	13	original	original	ADJ
cjfa-48231	275	14	and	and	CCONJ
cjfa-48231	275	15	modified	modify	VERB
cjfa-48231	275	16	value	value	NOUN
cjfa-48231	275	17	added	add	VERB
cjfa-48231	275	18	intellectual	intellectual	ADJ
cjfa-48231	275	19	coefficient	coefficient	NOUN
cjfa-48231	275	20	mode	mode	NOUN
cjfa-48231	275	21	,	,	PUNCT
cjfa-48231	275	22	international	international	ADJ
cjfa-48231	275	23	journal	journal	NOUN
cjfa-48231	275	24	of	of	ADP
cjfa-48231	275	25	learning	learning	NOUN
cjfa-48231	275	26	and	and	CCONJ
cjfa-48231	275	27	intellectual	intellectual	ADJ
cjfa-48231	275	28	capital	capital	NOUN
cjfa-48231	275	29	,	,	PUNCT
cjfa-48231	275	30	14(1	14(1	NUM
cjfa-48231	275	31	)	)	PUNCT
cjfa-48231	275	32	,	,	PUNCT
cjfa-48231	275	33	76	76	NUM
cjfa-48231	275	34	-	-	SYM
cjfa-48231	275	35	89	89	NUM
cjfa-48231	275	36	.	.	PUNCT
cjfa-48231	276	1	https://doi.org/10	https://doi.org/10	PROPN
cjfa-48231	276	2	.	.	PUNCT
cjfa-48231	277	1	1504	1504	NUM
cjfa-48231	277	2	/	/	SYM
cjfa-48231	277	3	ijlic.2017.080645	ijlic.2017.080645	NOUN
cjfa-48231	277	4	.	.	PUNCT
cjfa-48231	278	1	margono	margono	PROPN
cjfa-48231	278	2	,	,	PUNCT
cjfa-48231	278	3	f.p	f.p	PROPN
cjfa-48231	278	4	.	.	PROPN
cjfa-48231	278	5	,	,	PUNCT
cjfa-48231	278	6	&	&	CCONJ
cjfa-48231	278	7	gantino	gantino	PROPN
cjfa-48231	278	8	,	,	PUNCT
cjfa-48231	278	9	r.	r.	PROPN
cjfa-48231	278	10	(	(	PUNCT
cjfa-48231	278	11	2021	2021	NUM
cjfa-48231	278	12	)	)	PUNCT
cjfa-48231	278	13	.	.	PUNCT
cjfa-48231	279	1	influence	influence	NOUN
cjfa-48231	279	2	of	of	ADP
cjfa-48231	279	3	firm	firm	ADJ
cjfa-48231	279	4	size	size	NOUN
cjfa-48231	279	5	,	,	PUNCT
cjfa-48231	279	6	leverage	leverage	NOUN
cjfa-48231	279	7	,	,	PUNCT
cjfa-48231	279	8	profitability	profitability	NOUN
cjfa-48231	279	9	and	and	CCONJ
cjfa-48231	279	10	dividend	dividend	NOUN
cjfa-48231	279	11	policy	policy	NOUN
cjfa-48231	279	12	on	on	ADP
cjfa-48231	279	13	firm	firm	ADJ
cjfa-48231	279	14	value	value	NOUN
cjfa-48231	279	15	of	of	ADP
cjfa-48231	279	16	companies	company	NOUN
cjfa-48231	279	17	in	in	ADP
cjfa-48231	279	18	indonesia	indonesia	PROPN
cjfa-48231	279	19	stock	stock	PROPN
cjfa-48231	279	20	exchange	exchange	PROPN
cjfa-48231	279	21	,	,	PUNCT
cjfa-48231	279	22	copernican	copernican	PROPN
cjfa-48231	279	23	journal	journal	PROPN
cjfa-48231	279	24	of	of	ADP
cjfa-48231	279	25	accounting	accounting	PROPN
cjfa-48231	279	26	&	&	CCONJ
cjfa-48231	279	27	finance	finance	NOUN
cjfa-48231	279	28	,	,	PUNCT
cjfa-48231	279	29	10(2	10(2	NUM
cjfa-48231	279	30	)	)	PUNCT
cjfa-48231	279	31	,	,	PUNCT
cjfa-48231	279	32	45	45	NUM
cjfa-48231	279	33	-	-	SYM
cjfa-48231	279	34	61	61	NUM
cjfa-48231	279	35	.	.	PUNCT
cjfa-48231	280	1	https://doi.org/10.12775/	https://doi.org/10.12775/	PROPN
cjfa-48231	280	2	cjfa.2021.007	cjfa.2021.007	PROPN
cjfa-48231	280	3	.	.	PUNCT
cjfa-48231	280	4	momani	momani	PROPN
cjfa-48231	280	5	,	,	PUNCT
cjfa-48231	280	6	k.m.d	k.m.d	PROPN
cjfa-48231	280	7	.	.	PROPN
cjfa-48231	280	8	,	,	PUNCT
cjfa-48231	280	9	&	&	CCONJ
cjfa-48231	280	10	nour	nour	PROPN
cjfa-48231	280	11	,	,	PUNCT
cjfa-48231	280	12	a.n.i	a.n.i	PROPN
cjfa-48231	280	13	.	.	PUNCT
cjfa-48231	280	14	(	(	PUNCT
cjfa-48231	280	15	2019	2019	NUM
cjfa-48231	280	16	)	)	PUNCT
cjfa-48231	280	17	.	.	PUNCT
cjfa-48231	281	1	the	the	DET
cjfa-48231	281	2	influence	influence	NOUN
cjfa-48231	281	3	of	of	ADP
cjfa-48231	281	4	intellectual	intellectual	ADJ
cjfa-48231	281	5	capital	capital	NOUN
cjfa-48231	281	6	on	on	ADP
cjfa-48231	281	7	the	the	DET
cjfa-48231	281	8	return	return	NOUN
cjfa-48231	281	9	of	of	ADP
cjfa-48231	281	10	equity	equity	NOUN
cjfa-48231	281	11	among	among	ADP
cjfa-48231	281	12	banks	bank	NOUN
cjfa-48231	281	13	listed	list	VERB
cjfa-48231	281	14	in	in	ADP
cjfa-48231	281	15	amman	amman	PROPN
cjfa-48231	281	16	stock	stock	PROPN
cjfa-48231	281	17	exchange	exchange	PROPN
cjfa-48231	281	18	.	.	PUNCT
cjfa-48231	282	1	international	international	ADJ
cjfa-48231	282	2	journal	journal	PROPN
cjfa-48231	282	3	of	of	ADP
cjfa-48231	282	4	electronic	electronic	ADJ
cjfa-48231	282	5	banking	banking	NOUN
cjfa-48231	282	6	,	,	PUNCT
cjfa-48231	282	7	1	1	NUM
cjfa-48231	282	8	,	,	PUNCT
cjfa-48231	282	9	220–232	220–232	NUM
cjfa-48231	282	10	.	.	PUNCT
cjfa-48231	283	1	http://doi.org/10.1504/ijebank.2019.0	http://doi.org/10.1504/ijebank.2019.0	PROPN
cjfa-48231	283	2	99613	99613	NUM
cjfa-48231	283	3	.	.	PUNCT
cjfa-48231	284	1	intellectual	intellectual	ADJ
cjfa-48231	284	2	capital	capital	NOUN
cjfa-48231	284	3	and	and	CCONJ
cjfa-48231	284	4	market	market	NOUN
cjfa-48231	284	5	performance	performance	NOUN
cjfa-48231	284	6	of	of	ADP
cjfa-48231	284	7	nigerian	nigerian	ADJ
cjfa-48231	284	8	companies	company	NOUN
cjfa-48231	284	9	7777	7777	NUM
cjfa-48231	284	10	mubarik	mubarik	PROPN
cjfa-48231	284	11	,	,	PUNCT
cjfa-48231	284	12	m.s	m.s	PROPN
cjfa-48231	284	13	.	.	PROPN
cjfa-48231	284	14	,	,	PUNCT
cjfa-48231	284	15	bontis	bontis	PROPN
cjfa-48231	284	16	,	,	PUNCT
cjfa-48231	284	17	n.	n.	NOUN
cjfa-48231	284	18	,	,	PUNCT
cjfa-48231	284	19	mubarik	mubarik	PROPN
cjfa-48231	284	20	,	,	PUNCT
cjfa-48231	284	21	m.	m.	NOUN
cjfa-48231	284	22	,	,	PUNCT
cjfa-48231	284	23	&	&	CCONJ
cjfa-48231	284	24	mahmood	mahmood	PROPN
cjfa-48231	284	25	,	,	PUNCT
cjfa-48231	284	26	t.	t.	PROPN
cjfa-48231	284	27	(	(	PUNCT
cjfa-48231	284	28	2021	2021	NUM
cjfa-48231	284	29	)	)	PUNCT
cjfa-48231	284	30	.	.	PUNCT
cjfa-48231	285	1	intellectual	intellectual	ADJ
cjfa-48231	285	2	capital	capital	NOUN
cjfa-48231	285	3	and	and	CCONJ
cjfa-48231	285	4	supply	supply	NOUN
cjfa-48231	285	5	chain	chain	NOUN
cjfa-48231	285	6	resilience	resilience	NOUN
cjfa-48231	285	7	,	,	PUNCT
cjfa-48231	285	8	journal	journal	NOUN
cjfa-48231	285	9	of	of	ADP
cjfa-48231	285	10	intellectual	intellectual	ADJ
cjfa-48231	285	11	capital	capital	NOUN
cjfa-48231	285	12	,	,	PUNCT
cjfa-48231	285	13	23(3	23(3	NUM
cjfa-48231	285	14	)	)	PUNCT
cjfa-48231	285	15	,	,	PUNCT
cjfa-48231	285	16	713	713	NUM
cjfa-48231	285	17	-	-	PUNCT
cjfa-48231	285	18	738	738	NUM
cjfa-48231	285	19	.	.	PUNCT
cjfa-48231	286	1	https://doi	https://doi	NOUN
cjfa-48231	286	2	.	.	PUNCT
cjfa-48231	286	3	org/10.1108	org/10.1108	PROPN
cjfa-48231	286	4	/	/	SYM
cjfa-48231	286	5	jic-0	jic-0	NOUN
cjfa-48231	286	6	-	-	ADJ
cjfa-48231	286	7	2020	2020	NUM
cjfa-48231	286	8	-	-	SYM
cjfa-48231	286	9	0206	0206	NUM
cjfa-48231	286	10	.	.	PUNCT
cjfa-48231	287	1	nadeem	nadeem	PROPN
cjfa-48231	287	2	,	,	PUNCT
cjfa-48231	287	3	m.	m.	NOUN
cjfa-48231	287	4	,	,	PUNCT
cjfa-48231	287	5	dumay	dumay	PROPN
cjfa-48231	287	6	,	,	PUNCT
cjfa-48231	287	7	j.	j.	PROPN
cjfa-48231	287	8	,	,	PUNCT
cjfa-48231	287	9	&	&	CCONJ
cjfa-48231	287	10	massaro	massaro	PROPN
cjfa-48231	287	11	,	,	PUNCT
cjfa-48231	287	12	m.	m.	NOUN
cjfa-48231	287	13	(	(	PUNCT
cjfa-48231	287	14	2019	2019	NUM
cjfa-48231	287	15	)	)	PUNCT
cjfa-48231	287	16	.	.	PUNCT
cjfa-48231	288	1	if	if	SCONJ
cjfa-48231	288	2	you	you	PRON
cjfa-48231	288	3	can	can	AUX
cjfa-48231	288	4	measure	measure	VERB
cjfa-48231	288	5	it	it	PRON
cjfa-48231	288	6	,	,	PUNCT
cjfa-48231	288	7	you	you	PRON
cjfa-48231	288	8	can	can	AUX
cjfa-48231	288	9	manage	manage	VERB
cjfa-48231	288	10	it	it	PRON
cjfa-48231	288	11	:	:	PUNCT
cjfa-48231	288	12	a	a	DET
cjfa-48231	288	13	case	case	NOUN
cjfa-48231	288	14	of	of	ADP
cjfa-48231	288	15	intellectual	intellectual	ADJ
cjfa-48231	288	16	capital	capital	NOUN
cjfa-48231	288	17	,	,	PUNCT
cjfa-48231	288	18	australian	australian	ADJ
cjfa-48231	288	19	accounting	accounting	NOUN
cjfa-48231	288	20	review	review	NOUN
cjfa-48231	288	21	,	,	PUNCT
cjfa-48231	288	22	29(2	29(2	NUM
cjfa-48231	288	23	)	)	PUNCT
cjfa-48231	288	24	,	,	PUNCT
cjfa-48231	288	25	395	395	NUM
cjfa-48231	288	26	-	-	SYM
cjfa-48231	288	27	407	407	NUM
cjfa-48231	288	28	.	.	PUNCT
cjfa-48231	289	1	https://	https://	PROPN
cjfa-48231	289	2	doi.org/10.1111/	doi.org/10.1111/	PROPN
cjfa-48231	289	3	auar.12227	auar.12227	PROPN
cjfa-48231	289	4	.	.	PUNCT
cjfa-48231	290	1	odhong	odhong	PROPN
cjfa-48231	290	2	,	,	PUNCT
cjfa-48231	290	3	e.a	e.a	PROPN
cjfa-48231	290	4	.	.	PROPN
cjfa-48231	290	5	,	,	PUNCT
cjfa-48231	290	6	were	be	AUX
cjfa-48231	290	7	,	,	PUNCT
cjfa-48231	290	8	s.	s.	PROPN
cjfa-48231	290	9	,	,	PUNCT
cjfa-48231	290	10	&	&	CCONJ
cjfa-48231	290	11	omolo	omolo	PROPN
cjfa-48231	290	12	,	,	PUNCT
cjfa-48231	290	13	j.	j.	PROPN
cjfa-48231	290	14	(	(	PUNCT
cjfa-48231	290	15	2014	2014	NUM
cjfa-48231	290	16	)	)	PUNCT
cjfa-48231	290	17	.	.	PUNCT
cjfa-48231	291	1	effect	effect	NOUN
cjfa-48231	291	2	of	of	ADP
cjfa-48231	291	3	human	human	ADJ
cjfa-48231	291	4	capital	capital	NOUN
cjfa-48231	291	5	management	management	NOUN
cjfa-48231	291	6	drivers	driver	NOUN
cjfa-48231	291	7	on	on	ADP
cjfa-48231	291	8	organizational	organizational	ADJ
cjfa-48231	291	9	performance	performance	NOUN
cjfa-48231	291	10	in	in	ADP
cjfa-48231	291	11	kenya	kenya	PROPN
cjfa-48231	291	12	:	:	PUNCT
cjfa-48231	291	13	a	a	DET
cjfa-48231	291	14	case	case	NOUN
cjfa-48231	291	15	of	of	ADP
cjfa-48231	291	16	investment	investment	NOUN
cjfa-48231	291	17	and	and	CCONJ
cjfa-48231	291	18	mortgages	mortgage	NOUN
cjfa-48231	291	19	bank	bank	PROPN
cjfa-48231	291	20	ltd	ltd	PROPN
cjfa-48231	291	21	”	"	PUNCT
cjfa-48231	291	22	,	,	PUNCT
cjfa-48231	291	23	european	european	PROPN
cjfa-48231	291	24	journal	journal	PROPN
cjfa-48231	291	25	of	of	ADP
cjfa-48231	291	26	business	business	NOUN
cjfa-48231	291	27	management	management	NOUN
cjfa-48231	291	28	,	,	PUNCT
cjfa-48231	291	29	2(1	2(1	NUM
cjfa-48231	291	30	)	)	PUNCT
cjfa-48231	291	31	,	,	PUNCT
cjfa-48231	291	32	341	341	NUM
cjfa-48231	291	33	-	-	SYM
cjfa-48231	291	34	356	356	NUM
cjfa-48231	291	35	.	.	PUNCT
cjfa-48231	292	1	okwy	okwy	PROPN
cjfa-48231	292	2	,	,	PUNCT
cjfa-48231	292	3	p.o	p.o	PROPN
cjfa-48231	292	4	.	.	PROPN
cjfa-48231	292	5	,	,	PUNCT
cjfa-48231	292	6	&	&	CCONJ
cjfa-48231	292	7	christopher	christopher	PROPN
cjfa-48231	292	8	,	,	PUNCT
cjfa-48231	292	9	c.o	c.o	PROPN
cjfa-48231	292	10	.	.	PROPN
cjfa-48231	293	1	(	(	PUNCT
cjfa-48231	293	2	2010	2010	NUM
cjfa-48231	293	3	)	)	PUNCT
cjfa-48231	293	4	.	.	PUNCT
cjfa-48231	294	1	human	human	ADJ
cjfa-48231	294	2	capital	capital	PROPN
cjfa-48231	294	3	accounting	accounting	NOUN
cjfa-48231	294	4	and	and	CCONJ
cjfa-48231	294	5	its	its	PRON
cjfa-48231	294	6	relevance	relevance	NOUN
cjfa-48231	294	7	to	to	ADP
cjfa-48231	294	8	stock	stock	NOUN
cjfa-48231	294	9	investment	investment	NOUN
cjfa-48231	294	10	decision	decision	NOUN
cjfa-48231	294	11	in	in	ADP
cjfa-48231	294	12	nigeria	nigeria	PROPN
cjfa-48231	294	13	,	,	PUNCT
cjfa-48231	294	14	european	european	PROPN
cjfa-48231	294	15	journal	journal	PROPN
cjfa-48231	294	16	of	of	ADP
cjfa-48231	294	17	economics	economic	NOUN
cjfa-48231	294	18	,	,	PUNCT
cjfa-48231	294	19	finance	finance	NOUN
cjfa-48231	294	20	and	and	CCONJ
cjfa-48231	294	21	administrative	administrative	ADJ
cjfa-48231	294	22	science	science	NOUN
cjfa-48231	294	23	,	,	PUNCT
cjfa-48231	294	24	21	21	NUM
cjfa-48231	294	25	,	,	PUNCT
cjfa-48231	294	26	64	64	NUM
cjfa-48231	294	27	-	-	SYM
cjfa-48231	294	28	76	76	NUM
cjfa-48231	294	29	.	.	PUNCT
cjfa-48231	295	1	oner	oner	NOUN
cjfa-48231	295	2	,	,	PUNCT
cjfa-48231	295	3	m.	m.	NOUN
cjfa-48231	295	4	,	,	PUNCT
cjfa-48231	295	5	aybers	ayber	NOUN
cjfa-48231	295	6	,	,	PUNCT
cjfa-48231	295	7	a.	a.	NOUN
cjfa-48231	295	8	,	,	PUNCT
cjfa-48231	295	9	cinko	cinko	NOUN
cjfa-48231	295	10	,	,	PUNCT
cjfa-48231	295	11	m.	m.	NOUN
cjfa-48231	295	12	,	,	PUNCT
cjfa-48231	295	13	&	&	CCONJ
cjfa-48231	295	14	avei	avei	PROPN
cjfa-48231	295	15	,	,	PUNCT
cjfa-48231	295	16	e.	e.	PROPN
cjfa-48231	295	17	(	(	PUNCT
cjfa-48231	295	18	2021	2021	NUM
cjfa-48231	295	19	)	)	PUNCT
cjfa-48231	295	20	.	.	PUNCT
cjfa-48231	296	1	intellectual	intellectual	ADJ
cjfa-48231	296	2	capital	capital	NOUN
cjfa-48231	296	3	,	,	PUNCT
cjfa-48231	296	4	technological	technological	ADJ
cjfa-48231	296	5	intensity	intensity	NOUN
cjfa-48231	296	6	and	and	CCONJ
cjfa-48231	296	7	firm	firm	ADJ
cjfa-48231	296	8	performance	performance	NOUN
cjfa-48231	296	9	:	:	PUNCT
cjfa-48231	296	10	the	the	DET
cjfa-48231	296	11	case	case	NOUN
cjfa-48231	296	12	of	of	ADP
cjfa-48231	296	13	emerging	emerge	VERB
cjfa-48231	296	14	countries	country	NOUN
cjfa-48231	296	15	,	,	PUNCT
cjfa-48231	296	16	scientific	scientific	ADJ
cjfa-48231	296	17	annals	annal	NOUN
cjfa-48231	296	18	of	of	ADP
cjfa-48231	296	19	economics	economic	NOUN
cjfa-48231	296	20	and	and	CCONJ
cjfa-48231	296	21	business	business	NOUN
cjfa-48231	296	22	,	,	PUNCT
cjfa-48231	296	23	68(4	68(4	NUM
cjfa-48231	296	24	)	)	PUNCT
cjfa-48231	296	25	,	,	PUNCT
cjfa-48231	296	26	459	459	NUM
cjfa-48231	296	27	-	-	SYM
cjfa-48231	296	28	479	479	NUM
cjfa-48231	296	29	.	.	PUNCT
cjfa-48231	297	1	https://dx.doi.org//10.47743/saeh2021-0026	https://dx.doi.org//10.47743/saeh2021-0026	PROPN
cjfa-48231	297	2	.	.	PUNCT
cjfa-48231	298	1	ordóñez	ordóñez	PROPN
cjfa-48231	298	2	de	de	PROPN
cjfa-48231	298	3	pablos	pablos	PROPN
cjfa-48231	298	4	,	,	PUNCT
cjfa-48231	298	5	p.	p.	NOUN
cjfa-48231	298	6	(	(	PUNCT
cjfa-48231	298	7	2003	2003	NUM
cjfa-48231	298	8	)	)	PUNCT
cjfa-48231	298	9	.	.	PUNCT
cjfa-48231	299	1	intellectual	intellectual	ADJ
cjfa-48231	299	2	capital	capital	NOUN
cjfa-48231	299	3	reporting	report	VERB
cjfa-48231	299	4	in	in	ADP
cjfa-48231	299	5	spain	spain	PROPN
cjfa-48231	299	6	:	:	PUNCT
cjfa-48231	299	7	a	a	DET
cjfa-48231	299	8	comparative	comparative	ADJ
cjfa-48231	299	9	view	view	NOUN
cjfa-48231	299	10	.	.	PUNCT
cjfa-48231	300	1	journal	journal	NOUN
cjfa-48231	300	2	of	of	ADP
cjfa-48231	300	3	intellectual	intellectual	ADJ
cjfa-48231	300	4	capital	capital	NOUN
cjfa-48231	300	5	,	,	PUNCT
cjfa-48231	300	6	4(1	4(1	NOUN
cjfa-48231	300	7	)	)	PUNCT
cjfa-48231	300	8	,	,	PUNCT
cjfa-48231	300	9	61	61	NUM
cjfa-48231	300	10	-	-	SYM
cjfa-48231	300	11	81	81	NUM
cjfa-48231	300	12	.	.	PUNCT
cjfa-48231	301	1	https://doi.org/10.1108/	https://doi.org/10.1108/	NOUN
cjfa-48231	301	2	14691930310455397	14691930310455397	NUM
cjfa-48231	301	3	.	.	PUNCT
cjfa-48231	302	1	ousama	ousama	PROPN
cjfa-48231	302	2	,	,	PUNCT
cjfa-48231	302	3	a.a	a.a	PROPN
cjfa-48231	302	4	.	.	PROPN
cjfa-48231	302	5	,	,	PUNCT
cjfa-48231	302	6	hammami	hammami	NOUN
cjfa-48231	302	7	,	,	PUNCT
cjfa-48231	302	8	h.	h.	PROPN
cjfa-48231	302	9	,	,	PUNCT
cjfa-48231	302	10	&	&	CCONJ
cjfa-48231	302	11	abdulkarim	abdulkarim	PROPN
cjfa-48231	302	12	,	,	PUNCT
cjfa-48231	302	13	m.	m.	NOUN
cjfa-48231	302	14	(	(	PUNCT
cjfa-48231	302	15	2020	2020	NUM
cjfa-48231	302	16	)	)	PUNCT
cjfa-48231	302	17	.	.	PUNCT
cjfa-48231	303	1	the	the	DET
cjfa-48231	303	2	association	association	NOUN
cjfa-48231	303	3	between	between	ADP
cjfa-48231	303	4	intellectual	intellectual	ADJ
cjfa-48231	303	5	capital	capital	NOUN
cjfa-48231	303	6	and	and	CCONJ
cjfa-48231	303	7	financial	financial	ADJ
cjfa-48231	303	8	performance	performance	NOUN
cjfa-48231	303	9	in	in	ADP
cjfa-48231	303	10	the	the	DET
cjfa-48231	303	11	islamic	islamic	ADJ
cjfa-48231	303	12	banking	banking	NOUN
cjfa-48231	303	13	industry	industry	NOUN
cjfa-48231	303	14	:	:	PUNCT
cjfa-48231	303	15	an	an	DET
cjfa-48231	303	16	analysis	analysis	NOUN
cjfa-48231	303	17	of	of	ADP
cjfa-48231	303	18	the	the	DET
cjfa-48231	303	19	gcc	gcc	NOUN
cjfa-48231	303	20	banks	bank	NOUN
cjfa-48231	303	21	,	,	PUNCT
cjfa-48231	303	22	international	international	ADJ
cjfa-48231	303	23	journal	journal	NOUN
cjfa-48231	303	24	of	of	ADP
cjfa-48231	303	25	islamic	islamic	ADJ
cjfa-48231	303	26	and	and	CCONJ
cjfa-48231	303	27	middle	middle	ADJ
cjfa-48231	303	28	eastern	eastern	ADJ
cjfa-48231	303	29	finance	finance	NOUN
cjfa-48231	303	30	and	and	CCONJ
cjfa-48231	303	31	management	management	NOUN
cjfa-48231	303	32	,	,	PUNCT
cjfa-48231	303	33	13(1	13(1	NUM
cjfa-48231	303	34	)	)	PUNCT
cjfa-48231	303	35	,	,	PUNCT
cjfa-48231	303	36	75	75	NUM
cjfa-48231	303	37	-	-	SYM
cjfa-48231	303	38	93	93	NUM
cjfa-48231	303	39	.	.	PUNCT
cjfa-48231	304	1	http://dx.doi.org//10.1108/imefm-052016-0073	http://dx.doi.org//10.1108/imefm-052016-0073	NOUN
cjfa-48231	304	2	.	.	PUNCT
cjfa-48231	305	1	ousama	ousama	PROPN
cjfa-48231	305	2	,	,	PUNCT
cjfa-48231	305	3	a.a	a.a	PROPN
cjfa-48231	305	4	.	.	PROPN
cjfa-48231	305	5	,	,	PUNCT
cjfa-48231	305	6	&	&	CCONJ
cjfa-48231	305	7	fatima	fatima	PROPN
cjfa-48231	305	8	,	,	PUNCT
cjfa-48231	305	9	a.h	a.h	PROPN
cjfa-48231	305	10	.	.	PROPN
cjfa-48231	305	11	(	(	PUNCT
cjfa-48231	305	12	2015	2015	NUM
cjfa-48231	305	13	)	)	PUNCT
cjfa-48231	305	14	.	.	PUNCT
cjfa-48231	306	1	intellectual	intellectual	ADJ
cjfa-48231	306	2	capital	capital	NOUN
cjfa-48231	306	3	and	and	CCONJ
cjfa-48231	306	4	financial	financial	ADJ
cjfa-48231	306	5	performance	performance	NOUN
cjfa-48231	306	6	of	of	ADP
cjfa-48231	306	7	islamic	islamic	ADJ
cjfa-48231	306	8	banks	bank	NOUN
cjfa-48231	306	9	”	"	PUNCT
cjfa-48231	306	10	,	,	PUNCT
cjfa-48231	306	11	international	international	ADJ
cjfa-48231	306	12	journal	journal	NOUN
cjfa-48231	306	13	of	of	ADP
cjfa-48231	306	14	learning	learning	NOUN
cjfa-48231	306	15	and	and	CCONJ
cjfa-48231	306	16	intellectual	intellectual	ADJ
cjfa-48231	306	17	capital	capital	NOUN
cjfa-48231	306	18	,	,	PUNCT
cjfa-48231	306	19	12(1	12(1	NUM
cjfa-48231	306	20	)	)	PUNCT
cjfa-48231	306	21	,	,	PUNCT
cjfa-48231	306	22	1	1	NUM
cjfa-48231	306	23	-	-	SYM
cjfa-48231	306	24	15	15	NUM
cjfa-48231	306	25	.	.	PUNCT
cjfa-48231	307	1	https://dx.doi.org/10.1504/ijlic.2015.067822	https://dx.doi.org/10.1504/ijlic.2015.067822	PROPN
cjfa-48231	307	2	.	.	PUNCT
cjfa-48231	308	1	poh	poh	PROPN
cjfa-48231	308	2	,	,	PUNCT
cjfa-48231	308	3	l.t	l.t	PROPN
cjfa-48231	308	4	.	.	PROPN
cjfa-48231	308	5	,	,	PUNCT
cjfa-48231	308	6	kilicman	kilicman	PROPN
cjfa-48231	308	7	,	,	PUNCT
cjfa-48231	308	8	a.	a.	PROPN
cjfa-48231	308	9	,	,	PUNCT
cjfa-48231	308	10	ibrahim	ibrahim	PROPN
cjfa-48231	308	11	,	,	PUNCT
cjfa-48231	308	12	s.n.i	s.n.i	PROPN
cjfa-48231	308	13	.	.	PROPN
cjfa-48231	308	14	,	,	PUNCT
cjfa-48231	308	15	&	&	CCONJ
cjfa-48231	308	16	mcmillan	mcmillan	PROPN
cjfa-48231	308	17	,	,	PUNCT
cjfa-48231	308	18	d.	d.	PROPN
cjfa-48231	308	19	(	(	PUNCT
cjfa-48231	308	20	2018	2018	NUM
cjfa-48231	308	21	)	)	PUNCT
cjfa-48231	308	22	.	.	PUNCT
cjfa-48231	309	1	on	on	ADP
cjfa-48231	309	2	intellectual	intellectual	ADJ
cjfa-48231	309	3	capital	capital	NOUN
cjfa-48231	309	4	and	and	CCONJ
cjfa-48231	309	5	financial	financial	ADJ
cjfa-48231	309	6	performances	performance	NOUN
cjfa-48231	309	7	of	of	ADP
cjfa-48231	309	8	banks	bank	NOUN
cjfa-48231	309	9	in	in	ADP
cjfa-48231	309	10	malaysia	malaysia	PROPN
cjfa-48231	309	11	”	"	PUNCT
cjfa-48231	309	12	,	,	PUNCT
cjfa-48231	309	13	cogent	cogent	NOUN
cjfa-48231	309	14	economics	economic	NOUN
cjfa-48231	309	15	&	&	CCONJ
cjfa-48231	309	16	finance	finance	PROPN
cjfa-48231	309	17	,	,	PUNCT
cjfa-48231	309	18	6(1	6(1	NUM
cjfa-48231	309	19	)	)	PUNCT
cjfa-48231	309	20	,	,	PUNCT
cjfa-48231	309	21	14535744	14535744	NUM
cjfa-48231	309	22	.	.	PUNCT
cjfa-48231	310	1	https://dx.doi.org/10.1080/23322039.2018.1453574	https://dx.doi.org/10.1080/23322039.2018.1453574	PROPN
cjfa-48231	310	2	.	.	PROPN
cjfa-48231	310	3	pulic	pulic	PROPN
cjfa-48231	310	4	,	,	PUNCT
cjfa-48231	310	5	a.	a.	NOUN
cjfa-48231	310	6	(	(	PUNCT
cjfa-48231	310	7	2000	2000	NUM
cjfa-48231	310	8	)	)	PUNCT
cjfa-48231	310	9	.	.	PUNCT
cjfa-48231	311	1	vaic	vaic	ADV
cjfa-48231	311	2	–	–	PUNCT
cjfa-48231	311	3	an	an	DET
cjfa-48231	311	4	accounting	accounting	NOUN
cjfa-48231	311	5	tool	tool	NOUN
cjfa-48231	311	6	for	for	ADP
cjfa-48231	311	7	intellectual	intellectual	ADJ
cjfa-48231	311	8	capital	capital	NOUN
cjfa-48231	311	9	management	management	NOUN
cjfa-48231	311	10	,	,	PUNCT
cjfa-48231	311	11	international	international	ADJ
cjfa-48231	311	12	journal	journal	NOUN
cjfa-48231	311	13	of	of	ADP
cjfa-48231	311	14	technology	technology	NOUN
cjfa-48231	311	15	management	management	NOUN
cjfa-48231	311	16	,	,	PUNCT
cjfa-48231	311	17	20(5	20(5	NOUN
cjfa-48231	311	18	-	-	SYM
cjfa-48231	311	19	8)	8)	NUM
cjfa-48231	311	20	,	,	PUNCT
cjfa-48231	311	21	702	702	NUM
cjfa-48231	311	22	-	-	SYM
cjfa-48231	311	23	714	714	NUM
cjfa-48231	311	24	.	.	PUNCT
cjfa-48231	312	1	http://dx.doi	http://dx.doi	NOUN
cjfa-48231	312	2	.	.	PUNCT
cjfa-48231	313	1	org/10.1504	org/10.1504	NOUN
cjfa-48231	313	2	/	/	SYM
cjfa-48231	313	3	ijtm.2000.002891	ijtm.2000.002891	PROPN
cjfa-48231	313	4	.	.	PUNCT
cjfa-48231	314	1	pulic	pulic	PROPN
cjfa-48231	314	2	,	,	PUNCT
cjfa-48231	314	3	a.	a.	NOUN
cjfa-48231	314	4	(	(	PUNCT
cjfa-48231	314	5	2004	2004	NUM
cjfa-48231	314	6	)	)	PUNCT
cjfa-48231	314	7	.	.	PUNCT
cjfa-48231	315	1	intellectual	intellectual	ADJ
cjfa-48231	315	2	capital	capital	NOUN
cjfa-48231	315	3	does	do	AUX
cjfa-48231	315	4	it	it	PRON
cjfa-48231	315	5	create	create	VERB
cjfa-48231	315	6	or	or	CCONJ
cjfa-48231	315	7	destroy	destroy	VERB
cjfa-48231	315	8	value	value	NOUN
cjfa-48231	315	9	”	"	PUNCT
cjfa-48231	315	10	?	?	PUNCT
cjfa-48231	316	1	measuring	measure	VERB
cjfa-48231	316	2	business	business	NOUN
cjfa-48231	316	3	excellence	excellence	NOUN
cjfa-48231	316	4	,	,	PUNCT
cjfa-48231	316	5	8(1	8(1	NOUN
cjfa-48231	316	6	)	)	PUNCT
cjfa-48231	316	7	,	,	PUNCT
cjfa-48231	316	8	62	62	NUM
cjfa-48231	316	9	-	-	SYM
cjfa-48231	316	10	68	68	NUM
cjfa-48231	316	11	.	.	PUNCT
cjfa-48231	317	1	http://dx.doi.org/10.1108/1368304041	http://dx.doi.org/10.1108/1368304041	NOUN
cjfa-48231	317	2	0524757	0524757	NUM
cjfa-48231	317	3	.	.	PUNCT
cjfa-48231	318	1	razafindrambinina	razafindrambinina	PROPN
cjfa-48231	318	2	,	,	PUNCT
cjfa-48231	318	3	d.	d.	PROPN
cjfa-48231	318	4	,	,	PUNCT
cjfa-48231	318	5	&	&	CCONJ
cjfa-48231	318	6	anggreni	anggreni	NOUN
cjfa-48231	318	7	,	,	PUNCT
cjfa-48231	318	8	t.	t.	NOUN
cjfa-48231	318	9	(	(	PUNCT
cjfa-48231	318	10	2011	2011	NUM
cjfa-48231	318	11	)	)	PUNCT
cjfa-48231	318	12	.	.	PUNCT
cjfa-48231	319	1	intellectual	intellectual	ADJ
cjfa-48231	319	2	capital	capital	NOUN
cjfa-48231	319	3	and	and	CCONJ
cjfa-48231	319	4	corporate	corporate	ADJ
cjfa-48231	319	5	financial	financial	ADJ
cjfa-48231	319	6	performance	performance	NOUN
cjfa-48231	319	7	in	in	ADP
cjfa-48231	319	8	indonesia	indonesia	PROPN
cjfa-48231	319	9	,	,	PUNCT
cjfa-48231	319	10	malaysian	malaysian	ADJ
cjfa-48231	319	11	journal	journal	PROPN
cjfa-48231	319	12	of	of	ADP
cjfa-48231	319	13	economic	economic	ADJ
cjfa-48231	319	14	studies	study	NOUN
cjfa-48231	319	15	,	,	PUNCT
cjfa-48231	319	16	48(1	48(1	NOUN
cjfa-48231	319	17	)	)	PUNCT
cjfa-48231	319	18	,	,	PUNCT
cjfa-48231	319	19	61	61	NUM
cjfa-48231	319	20	-	-	SYM
cjfa-48231	319	21	77	77	NUM
cjfa-48231	319	22	.	.	PUNCT
cjfa-48231	320	1	renaldo	renaldo	PROPN
cjfa-48231	320	2	,	,	PUNCT
cjfa-48231	320	3	n.	n.	PROPN
cjfa-48231	320	4	,	,	PUNCT
cjfa-48231	320	5	suyono	suyono	PROPN
cjfa-48231	320	6	,	,	PUNCT
cjfa-48231	320	7	andi	andi	PROPN
cjfa-48231	320	8	,	,	PUNCT
cjfa-48231	320	9	putri	putri	PROPN
cjfa-48231	320	10	,	,	PUNCT
cjfa-48231	320	11	n.y	n.y	PROPN
cjfa-48231	320	12	.	.	PROPN
cjfa-48231	320	13	,	,	PUNCT
cjfa-48231	320	14	&	&	CCONJ
cjfa-48231	320	15	cecilia	cecilia	PROPN
cjfa-48231	320	16	.	.	PUNCT
cjfa-48231	321	1	(	(	PUNCT
cjfa-48231	321	2	2023	2023	NUM
cjfa-48231	321	3	)	)	PUNCT
cjfa-48231	321	4	.	.	PUNCT
cjfa-48231	322	1	how	how	SCONJ
cjfa-48231	322	2	business	business	NOUN
cjfa-48231	322	3	intelligence	intelligence	NOUN
cjfa-48231	322	4	,	,	PUNCT
cjfa-48231	322	5	intellectual	intellectual	ADJ
cjfa-48231	322	6	capital	capital	NOUN
cjfa-48231	322	7	,	,	PUNCT
cjfa-48231	322	8	and	and	CCONJ
cjfa-48231	322	9	company	company	NOUN
cjfa-48231	322	10	performance	performance	NOUN
cjfa-48231	322	11	increase	increase	NOUN
cjfa-48231	322	12	company	company	NOUN
cjfa-48231	322	13	value	value	NOUN
cjfa-48231	322	14	?	?	PUNCT
cjfa-48231	323	1	leverage	leverage	NOUN
cjfa-48231	323	2	as	as	ADP
cjfa-48231	323	3	moderation	moderation	NOUN
cjfa-48231	323	4	.	.	PUNCT
cjfa-48231	324	1	journal	journal	NOUN
cjfa-48231	324	2	of	of	ADP
cjfa-48231	324	3	applied	apply	VERB
cjfa-48231	324	4	business	business	NOUN
cjfa-48231	324	5	and	and	CCONJ
cjfa-48231	324	6	technology	technology	NOUN
cjfa-48231	324	7	,	,	PUNCT
cjfa-48231	324	8	4(1	4(1	NOUN
cjfa-48231	324	9	)	)	PUNCT
cjfa-48231	324	10	,	,	PUNCT
cjfa-48231	324	11	93	93	NUM
cjfa-48231	324	12	-	-	SYM
cjfa-48231	324	13	99	99	NUM
cjfa-48231	324	14	.	.	PUNCT
cjfa-48231	325	1	https://doi	https://doi	X
cjfa-48231	325	2	.	.	PUNCT
cjfa-48231	326	1	org/10.35145	org/10.35145	ADJ
cjfa-48231	326	2	/	/	SYM
cjfa-48231	326	3	jabt.v4i1.123	jabt.v4i1.123	PROPN
cjfa-48231	326	4	.	.	PUNCT
cjfa-48231	327	1	riahi	riahi	NOUN
cjfa-48231	327	2	-	-	PUNCT
cjfa-48231	327	3	belkoaui	belkoaui	NOUN
cjfa-48231	327	4	,	,	PUNCT
cjfa-48231	327	5	a.	a.	NOUN
cjfa-48231	327	6	(	(	PUNCT
cjfa-48231	327	7	2003	2003	NUM
cjfa-48231	327	8	)	)	PUNCT
cjfa-48231	327	9	.	.	PUNCT
cjfa-48231	328	1	intellectual	intellectual	ADJ
cjfa-48231	328	2	capital	capital	NOUN
cjfa-48231	328	3	and	and	CCONJ
cjfa-48231	328	4	firm	firm	ADJ
cjfa-48231	328	5	performance	performance	NOUN
cjfa-48231	328	6	of	of	ADP
cjfa-48231	328	7	us	us	PROPN
cjfa-48231	328	8	multinational	multinational	ADJ
cjfa-48231	328	9	firms	firm	NOUN
cjfa-48231	328	10	:	:	PUNCT
cjfa-48231	328	11	a	a	DET
cjfa-48231	328	12	study	study	NOUN
cjfa-48231	328	13	of	of	ADP
cjfa-48231	328	14	the	the	DET
cjfa-48231	328	15	resource	resource	NOUN
cjfa-48231	328	16	-	-	PUNCT
cjfa-48231	328	17	based	base	VERB
cjfa-48231	328	18	and	and	CCONJ
cjfa-48231	328	19	stakeholder	stakeholder	NOUN
cjfa-48231	328	20	views	view	NOUN
cjfa-48231	328	21	,	,	PUNCT
cjfa-48231	328	22	journal	journal	NOUN
cjfa-48231	328	23	of	of	ADP
cjfa-48231	328	24	intellectual	intellectual	ADJ
cjfa-48231	328	25	capital	capital	NOUN
cjfa-48231	328	26	,	,	PUNCT
cjfa-48231	328	27	4(2	4(2	NUM
cjfa-48231	328	28	)	)	PUNCT
cjfa-48231	328	29	,	,	PUNCT
cjfa-48231	328	30	215	215	NUM
cjfa-48231	328	31	-	-	SYM
cjfa-48231	328	32	426	426	NUM
cjfa-48231	328	33	.	.	PUNCT
cjfa-48231	329	1	salman	salman	PROPN
cjfa-48231	329	2	,	,	PUNCT
cjfa-48231	329	3	r.t	r.t	PROPN
cjfa-48231	329	4	.	.	PROPN
cjfa-48231	329	5	(	(	PUNCT
cjfa-48231	329	6	2022	2022	NUM
cjfa-48231	329	7	)	)	PUNCT
cjfa-48231	329	8	.	.	PUNCT
cjfa-48231	330	1	intellectual	intellectual	ADJ
cjfa-48231	330	2	capital	capital	NOUN
cjfa-48231	330	3	on	on	ADP
cjfa-48231	330	4	financial	financial	ADJ
cjfa-48231	330	5	performance	performance	NOUN
cjfa-48231	330	6	of	of	ADP
cjfa-48231	330	7	nigerian	nigerian	ADJ
cjfa-48231	330	8	companies	company	NOUN
cjfa-48231	330	9	,	,	PUNCT
cjfa-48231	330	10	jurnal	jurnal	ADJ
cjfa-48231	330	11	administrasi	administrasi	NOUN
cjfa-48231	330	12	bisnis	bisnis	PROPN
cjfa-48231	330	13	,	,	PUNCT
cjfa-48231	330	14	11(2	11(2	NOUN
cjfa-48231	330	15	)	)	PUNCT
cjfa-48231	330	16	,	,	PUNCT
cjfa-48231	330	17	13	13	NUM
cjfa-48231	330	18	-	-	SYM
cjfa-48231	330	19	24	24	NUM
cjfa-48231	330	20	.	.	PUNCT
cjfa-48231	331	1	https://doi.org/10.14710/jab.v11i2.44989	https://doi.org/10.14710/jab.v11i2.44989	PROPN
cjfa-48231	331	2	.	.	PUNCT
cjfa-48231	332	1	https://doi.org/10.1108/14691930310455397	https://doi.org/10.1108/14691930310455397	PROPN
cjfa-48231	332	2	https://doi.org/10.1108/14691930310455397	https://doi.org/10.1108/14691930310455397	PROPN
cjfa-48231	332	3	ramat	ramat	PROPN
cjfa-48231	332	4	titilayo	titilayo	PROPN
cjfa-48231	332	5	salman	salman	PROPN
cjfa-48231	332	6	,	,	PUNCT
cjfa-48231	332	7	segun	segun	VERB
cjfa-48231	332	8	abogun7878	abogun7878	PROPN
cjfa-48231	332	9	salman	salman	PROPN
cjfa-48231	332	10	,	,	PUNCT
cjfa-48231	332	11	r.t	r.t	PROPN
cjfa-48231	332	12	.	.	PROPN
cjfa-48231	332	13	,	,	PUNCT
cjfa-48231	332	14	ibrahim	ibrahim	PROPN
cjfa-48231	332	15	,	,	PUNCT
cjfa-48231	332	16	k.f	k.f	PROPN
cjfa-48231	332	17	.	.	PROPN
cjfa-48231	332	18	,	,	PUNCT
cjfa-48231	332	19	&	&	CCONJ
cjfa-48231	332	20	abdulkadir	abdulkadir	PROPN
cjfa-48231	332	21	,	,	PUNCT
cjfa-48231	332	22	r.i	r.i	PROPN
cjfa-48231	332	23	(	(	PUNCT
cjfa-48231	332	24	2015	2015	NUM
cjfa-48231	332	25	)	)	PUNCT
cjfa-48231	332	26	.	.	PUNCT
cjfa-48231	333	1	intellectual	intellectual	ADJ
cjfa-48231	333	2	capital	capital	NOUN
cjfa-48231	333	3	performance	performance	NOUN
cjfa-48231	333	4	:	:	PUNCT
cjfa-48231	333	5	an	an	DET
cjfa-48231	333	6	empirical	empirical	ADJ
cjfa-48231	333	7	investigation	investigation	NOUN
cjfa-48231	333	8	on	on	ADP
cjfa-48231	333	9	nigerian	nigerian	PROPN
cjfa-48231	333	10	bank	bank	PROPN
cjfa-48231	333	11	,	,	PUNCT
cjfa-48231	333	12	abuja	abuja	PROPN
cjfa-48231	333	13	journal	journal	PROPN
cjfa-48231	333	14	of	of	ADP
cjfa-48231	333	15	banking	banking	NOUN
cjfa-48231	333	16	&	&	CCONJ
cjfa-48231	333	17	finance	finance	NOUN
cjfa-48231	333	18	.	.	PUNCT
cjfa-48231	334	1	4(2	4(2	NUM
cjfa-48231	334	2	)	)	PUNCT
cjfa-48231	334	3	,	,	PUNCT
cjfa-48231	334	4	58	58	NUM
cjfa-48231	334	5	-	-	SYM
cjfa-48231	334	6	66	66	NUM
cjfa-48231	334	7	.	.	PUNCT
cjfa-48231	335	1	scafarto	scafarto	PROPN
cjfa-48231	335	2	,	,	PUNCT
cjfa-48231	335	3	v.	v.	PROPN
cjfa-48231	335	4	,	,	PUNCT
cjfa-48231	335	5	ricci	ricci	PROPN
cjfa-48231	335	6	,	,	PUNCT
cjfa-48231	335	7	f.	f.	PROPN
cjfa-48231	335	8	,	,	PUNCT
cjfa-48231	335	9	&	&	CCONJ
cjfa-48231	335	10	scafarto	scafarto	PROPN
cjfa-48231	335	11	,	,	PUNCT
cjfa-48231	335	12	f.	f.	PROPN
cjfa-48231	335	13	(	(	PUNCT
cjfa-48231	335	14	2016	2016	NUM
cjfa-48231	335	15	)	)	PUNCT
cjfa-48231	335	16	.	.	PUNCT
cjfa-48231	336	1	intellectual	intellectual	ADJ
cjfa-48231	336	2	capital	capital	NOUN
cjfa-48231	336	3	and	and	CCONJ
cjfa-48231	336	4	firm	firm	ADJ
cjfa-48231	336	5	performance	performance	NOUN
cjfa-48231	336	6	in	in	ADP
cjfa-48231	336	7	global	global	ADJ
cjfa-48231	336	8	agribusiness	agribusiness	NOUN
cjfa-48231	336	9	industry	industry	NOUN
cjfa-48231	336	10	:	:	PUNCT
cjfa-48231	336	11	the	the	DET
cjfa-48231	336	12	moderating	moderate	VERB
cjfa-48231	336	13	role	role	NOUN
cjfa-48231	336	14	of	of	ADP
cjfa-48231	336	15	human	human	ADJ
cjfa-48231	336	16	capital	capital	NOUN
cjfa-48231	336	17	.	.	PUNCT
cjfa-48231	337	1	journal	journal	PROPN
cjfa-48231	337	2	of	of	ADP
cjfa-48231	337	3	intellectual	intellectual	ADJ
cjfa-48231	337	4	capital	capital	NOUN
cjfa-48231	337	5	,	,	PUNCT
cjfa-48231	337	6	17(3	17(3	NUM
cjfa-48231	337	7	)	)	PUNCT
cjfa-48231	337	8	,	,	PUNCT
cjfa-48231	337	9	530	530	NUM
cjfa-48231	337	10	-	-	SYM
cjfa-48231	337	11	552	552	NUM
cjfa-48231	337	12	.	.	PUNCT
cjfa-48231	338	1	https://doi.org/10.1108/jic-11-2015-0096	https://doi.org/10.1108/jic-11-2015-0096	NOUN
cjfa-48231	338	2	.	.	PUNCT
cjfa-48231	338	3	shiu	shiu	PROPN
cjfa-48231	338	4	,	,	PUNCT
cjfa-48231	338	5	h.	h.	PROPN
cjfa-48231	338	6	(	(	PUNCT
cjfa-48231	338	7	2006	2006	NUM
cjfa-48231	338	8	)	)	PUNCT
cjfa-48231	338	9	.	.	PUNCT
cjfa-48231	339	1	the	the	DET
cjfa-48231	339	2	application	application	NOUN
cjfa-48231	339	3	of	of	ADP
cjfa-48231	339	4	the	the	DET
cjfa-48231	339	5	value	value	NOUN
cjfa-48231	339	6	added	add	VERB
cjfa-48231	339	7	intellectual	intellectual	ADJ
cjfa-48231	339	8	coefficient	coefficient	NOUN
cjfa-48231	339	9	to	to	PART
cjfa-48231	339	10	measure	measure	VERB
cjfa-48231	339	11	corporate	corporate	ADJ
cjfa-48231	339	12	performance	performance	NOUN
cjfa-48231	339	13	:	:	PUNCT
cjfa-48231	339	14	evidence	evidence	NOUN
cjfa-48231	339	15	from	from	ADP
cjfa-48231	339	16	technological	technological	ADJ
cjfa-48231	339	17	firms	firm	NOUN
cjfa-48231	339	18	,	,	PUNCT
cjfa-48231	339	19	international	international	ADJ
cjfa-48231	339	20	journal	journal	NOUN
cjfa-48231	339	21	of	of	ADP
cjfa-48231	339	22	management	management	NOUN
cjfa-48231	339	23	,	,	PUNCT
cjfa-48231	339	24	23(2	23(2	NOUN
cjfa-48231	339	25	)	)	PUNCT
cjfa-48231	339	26	,	,	PUNCT
cjfa-48231	339	27	356	356	NUM
cjfa-48231	339	28	-	-	SYM
cjfa-48231	339	29	365	365	NUM
cjfa-48231	339	30	.	.	PUNCT
cjfa-48231	340	1	soewarno	soewarno	PROPN
cjfa-48231	340	2	,	,	PUNCT
cjfa-48231	340	3	n.	n.	NOUN
cjfa-48231	340	4	,	,	PUNCT
cjfa-48231	340	5	&	&	CCONJ
cjfa-48231	340	6	tjahjadi	tjahjadi	PROPN
cjfa-48231	340	7	,	,	PUNCT
cjfa-48231	340	8	b.	b.	PROPN
cjfa-48231	340	9	(	(	PUNCT
cjfa-48231	340	10	2020	2020	NUM
cjfa-48231	340	11	)	)	PUNCT
cjfa-48231	340	12	.	.	PUNCT
cjfa-48231	341	1	measures	measure	NOUN
cjfa-48231	341	2	that	that	PRON
cjfa-48231	341	3	matter	matter	NOUN
cjfa-48231	341	4	:	:	PUNCT
cjfa-48231	341	5	an	an	DET
cjfa-48231	341	6	empirical	empirical	ADJ
cjfa-48231	341	7	investigation	investigation	NOUN
cjfa-48231	341	8	of	of	ADP
cjfa-48231	341	9	intellectual	intellectual	ADJ
cjfa-48231	341	10	capital	capital	NOUN
cjfa-48231	341	11	and	and	CCONJ
cjfa-48231	341	12	financial	financial	ADJ
cjfa-48231	341	13	performance	performance	NOUN
cjfa-48231	341	14	of	of	ADP
cjfa-48231	341	15	banking	banking	NOUN
cjfa-48231	341	16	firms	firm	NOUN
cjfa-48231	341	17	in	in	ADP
cjfa-48231	341	18	indonesia	indonesia	PROPN
cjfa-48231	341	19	,	,	PUNCT
cjfa-48231	341	20	journal	journal	NOUN
cjfa-48231	341	21	of	of	ADP
cjfa-48231	341	22	intellectual	intellectual	ADJ
cjfa-48231	341	23	capital	capital	NOUN
cjfa-48231	341	24	,	,	PUNCT
cjfa-48231	341	25	21(6	21(6	NOUN
cjfa-48231	341	26	)	)	PUNCT
cjfa-48231	341	27	,	,	PUNCT
cjfa-48231	341	28	1085	1085	NUM
cjfa-48231	341	29	-	-	SYM
cjfa-48231	341	30	1106	1106	NUM
cjfa-48231	341	31	.	.	PUNCT
cjfa-48231	342	1	https://doi.org/10.1108/jic-09-2019-0225	https://doi.org/10.1108/jic-09-2019-0225	NOUN
cjfa-48231	342	2	.	.	PUNCT
cjfa-48231	342	3	suharman	suharman	PROPN
cjfa-48231	342	4	,	,	PUNCT
cjfa-48231	342	5	h.	h.	PROPN
cjfa-48231	342	6	,	,	PUNCT
cjfa-48231	342	7	hapsari	hapsari	PROPN
cjfa-48231	342	8	,	,	PUNCT
cjfa-48231	342	9	d.w	d.w	PROPN
cjfa-48231	342	10	.	.	PROPN
cjfa-48231	342	11	,	,	PUNCT
cjfa-48231	342	12	hidayah	hidayah	PROPN
cjfa-48231	342	13	,	,	PUNCT
cjfa-48231	342	14	n.	n.	NOUN
cjfa-48231	342	15	,	,	PUNCT
cjfa-48231	342	16	&	&	CCONJ
cjfa-48231	342	17	saraswati	saraswati	PROPN
cjfa-48231	342	18	,	,	PUNCT
cjfa-48231	342	19	r.s	r.s	PROPN
cjfa-48231	342	20	.	.	PROPN
cjfa-48231	343	1	(	(	PUNCT
cjfa-48231	343	2	2023	2023	NUM
cjfa-48231	343	3	)	)	PUNCT
cjfa-48231	343	4	.	.	PUNCT
cjfa-48231	344	1	value	value	NOUN
cjfa-48231	344	2	chain	chain	NOUN
cjfa-48231	344	3	in	in	ADP
cjfa-48231	344	4	the	the	DET
cjfa-48231	344	5	relationship	relationship	NOUN
cjfa-48231	344	6	of	of	ADP
cjfa-48231	344	7	intellectual	intellectual	ADJ
cjfa-48231	344	8	capital	capital	NOUN
cjfa-48231	344	9	and	and	CCONJ
cjfa-48231	344	10	firm	firm	NOUN
cjfa-48231	344	11	’s	’s	PART
cjfa-48231	344	12	performance	performance	NOUN
cjfa-48231	344	13	.	.	PUNCT
cjfa-48231	345	1	cogent	cogent	NOUN
cjfa-48231	345	2	business	business	PROPN
cjfa-48231	345	3	&	&	CCONJ
cjfa-48231	345	4	management	management	PROPN
cjfa-48231	345	5	,	,	PUNCT
cjfa-48231	345	6	10(1	10(1	NUM
cjfa-48231	345	7	)	)	PUNCT
cjfa-48231	345	8	,	,	PUNCT
cjfa-48231	345	9	2199482	2199482	NUM
cjfa-48231	345	10	.	.	PUNCT
cjfa-48231	346	1	https://doi.org/10.1080/23311975.2023.2199482	https://doi.org/10.1080/23311975.2023.2199482	PROPN
cjfa-48231	346	2	.	.	PUNCT
cjfa-48231	346	3	suraj	suraj	PROPN
cjfa-48231	346	4	,	,	PUNCT
cjfa-48231	346	5	o.a	o.a	PROPN
cjfa-48231	346	6	.	.	PROPN
cjfa-48231	346	7	,	,	PUNCT
cjfa-48231	346	8	&	&	CCONJ
cjfa-48231	346	9	bontis	bontis	PROPN
cjfa-48231	346	10	,	,	PUNCT
cjfa-48231	346	11	n.	n.	PROPN
cjfa-48231	346	12	(	(	PUNCT
cjfa-48231	346	13	2012	2012	NUM
cjfa-48231	346	14	)	)	PUNCT
cjfa-48231	346	15	.	.	PUNCT
cjfa-48231	347	1	managing	manage	VERB
cjfa-48231	347	2	intellectual	intellectual	ADJ
cjfa-48231	347	3	capital	capital	NOUN
cjfa-48231	347	4	in	in	ADP
cjfa-48231	347	5	nigerian	nigerian	ADJ
cjfa-48231	347	6	telecommunications	telecommunication	NOUN
cjfa-48231	347	7	companies	company	NOUN
cjfa-48231	347	8	.	.	PUNCT
cjfa-48231	348	1	journal	journal	PROPN
cjfa-48231	348	2	of	of	ADP
cjfa-48231	348	3	intellectual	intellectual	ADJ
cjfa-48231	348	4	capital	capital	NOUN
cjfa-48231	348	5	,	,	PUNCT
cjfa-48231	348	6	13(2	13(2	PROPN
cjfa-48231	348	7	)	)	PUNCT
cjfa-48231	348	8	,	,	PUNCT
cjfa-48231	348	9	262	262	NUM
cjfa-48231	348	10	-	-	SYM
cjfa-48231	348	11	282	282	NUM
cjfa-48231	348	12	.	.	PUNCT
cjfa-48231	349	1	https://dx.doi	https://dx.doi	PROPN
cjfa-48231	349	2	.	.	PUNCT
cjfa-48231	350	1	org/10.1108/146919312112	org/10.1108/146919312112	PROPN
cjfa-48231	350	2	2572	2572	NUM
cjfa-48231	350	3	.	.	PUNCT
cjfa-48231	351	1	sveiby	sveiby	PROPN
cjfa-48231	351	2	,	,	PUNCT
cjfa-48231	351	3	k.e	k.e	PROPN
cjfa-48231	351	4	.	.	PROPN
cjfa-48231	351	5	(	(	PUNCT
cjfa-48231	351	6	1997a	1997a	NUM
cjfa-48231	351	7	)	)	PUNCT
cjfa-48231	351	8	.	.	PUNCT
cjfa-48231	352	1	the	the	DET
cjfa-48231	352	2	new	new	ADJ
cjfa-48231	352	3	organisational	organisational	ADJ
cjfa-48231	352	4	wealth	wealth	NOUN
cjfa-48231	352	5	:	:	PUNCT
cjfa-48231	352	6	managing	manage	VERB
cjfa-48231	352	7	and	and	CCONJ
cjfa-48231	352	8	measuring	measure	VERB
cjfa-48231	352	9	knowledge	knowledge	NOUN
cjfa-48231	352	10	based	base	VERB
cjfa-48231	352	11	assets	asset	NOUN
cjfa-48231	352	12	.	.	PUNCT
cjfa-48231	353	1	san	san	PROPN
cjfa-48231	353	2	francisco	francisco	PROPN
cjfa-48231	353	3	,	,	PUNCT
cjfa-48231	353	4	ca	can	AUX
cjfa-48231	353	5	:	:	PUNCT
cjfa-48231	353	6	berrett	berrett	NOUN
cjfa-48231	353	7	-	-	PUNCT
cjfa-48231	353	8	kohler	kohler	NOUN
cjfa-48231	353	9	.	.	PUNCT
cjfa-48231	354	1	sveiby	sveiby	PROPN
cjfa-48231	354	2	,	,	PUNCT
cjfa-48231	354	3	k.e	k.e	PROPN
cjfa-48231	354	4	.	.	PROPN
cjfa-48231	354	5	(	(	PUNCT
cjfa-48231	354	6	1997b	1997b	NUM
cjfa-48231	354	7	)	)	PUNCT
cjfa-48231	354	8	.	.	PUNCT
cjfa-48231	355	1	the	the	DET
cjfa-48231	355	2	intangible	intangible	ADJ
cjfa-48231	355	3	assets	asset	NOUN
cjfa-48231	355	4	monitor	monitor	NOUN
cjfa-48231	355	5	.	.	PUNCT
cjfa-48231	356	1	journal	journal	PROPN
cjfa-48231	356	2	of	of	ADP
cjfa-48231	356	3	human	human	ADJ
cjfa-48231	356	4	resource	resource	NOUN
cjfa-48231	356	5	costing	costing	NOUN
cjfa-48231	356	6	and	and	CCONJ
cjfa-48231	356	7	accounting	accounting	NOUN
cjfa-48231	356	8	,	,	PUNCT
cjfa-48231	356	9	2(1	2(1	NUM
cjfa-48231	356	10	)	)	PUNCT
cjfa-48231	356	11	,	,	PUNCT
cjfa-48231	356	12	73	73	NUM
cjfa-48231	356	13	-	-	SYM
cjfa-48231	356	14	97	97	NUM
cjfa-48231	356	15	.	.	PUNCT
cjfa-48231	357	1	https://doi.org/10.1108/eb029036	https://doi.org/10.1108/eb029036	PROPN
cjfa-48231	357	2	.	.	PUNCT
cjfa-48231	357	3	tran	tran	PROPN
cjfa-48231	357	4	,	,	PUNCT
cjfa-48231	357	5	d.b	d.b	PROPN
cjfa-48231	357	6	.	.	PROPN
cjfa-48231	357	7	,	,	PUNCT
cjfa-48231	357	8	&	&	CCONJ
cjfa-48231	357	9	vo	vo	PROPN
cjfa-48231	357	10	,	,	PUNCT
cjfa-48231	357	11	d.h	d.h	PROPN
cjfa-48231	357	12	.	.	PROPN
cjfa-48231	357	13	(	(	PUNCT
cjfa-48231	357	14	2018	2018	NUM
cjfa-48231	357	15	)	)	PUNCT
cjfa-48231	357	16	.	.	PUNCT
cjfa-48231	358	1	should	should	AUX
cjfa-48231	358	2	bankers	banker	NOUN
cjfa-48231	358	3	be	be	AUX
cjfa-48231	358	4	concerned	concern	VERB
cjfa-48231	358	5	with	with	ADP
cjfa-48231	358	6	intellectual	intellectual	ADJ
cjfa-48231	358	7	capital	capital	NOUN
cjfa-48231	358	8	?	?	PUNCT
cjfa-48231	359	1	a	a	DET
cjfa-48231	359	2	study	study	NOUN
cjfa-48231	359	3	of	of	ADP
cjfa-48231	359	4	the	the	DET
cjfa-48231	359	5	thai	thai	PROPN
cjfa-48231	359	6	banking	banking	NOUN
cjfa-48231	359	7	sector	sector	NOUN
cjfa-48231	359	8	.	.	PUNCT
cjfa-48231	360	1	journal	journal	PROPN
cjfa-48231	360	2	of	of	ADP
cjfa-48231	360	3	intellectual	intellectual	ADJ
cjfa-48231	360	4	capital	capital	NOUN
cjfa-48231	360	5	,	,	PUNCT
cjfa-48231	360	6	19(5	19(5	NUM
cjfa-48231	360	7	)	)	PUNCT
cjfa-48231	360	8	,	,	PUNCT
cjfa-48231	360	9	897	897	NUM
cjfa-48231	360	10	-	-	SYM
cjfa-48231	360	11	914	914	NUM
cjfa-48231	360	12	.	.	PUNCT
cjfa-48231	361	1	http://dx.doi.org/10.1108/jic-12-20170185	http://dx.doi.org/10.1108/jic-12-20170185	PROPN
cjfa-48231	361	2	.	.	PUNCT
cjfa-48231	362	1	wernerfelt	wernerfelt	PROPN
cjfa-48231	362	2	,	,	PUNCT
cjfa-48231	362	3	b.	b.	PROPN
cjfa-48231	362	4	(	(	PUNCT
cjfa-48231	362	5	1984	1984	NUM
cjfa-48231	362	6	)	)	PUNCT
cjfa-48231	362	7	.	.	PUNCT
cjfa-48231	363	1	a	a	DET
cjfa-48231	363	2	resource	resource	NOUN
cjfa-48231	363	3	-	-	PUNCT
cjfa-48231	363	4	based	base	VERB
cjfa-48231	363	5	view	view	NOUN
cjfa-48231	363	6	of	of	ADP
cjfa-48231	363	7	the	the	DET
cjfa-48231	363	8	firm	firm	NOUN
cjfa-48231	363	9	.	.	PUNCT
cjfa-48231	364	1	strategic	strategic	ADJ
cjfa-48231	364	2	management	management	NOUN
cjfa-48231	364	3	journal	journal	NOUN
cjfa-48231	364	4	,	,	PUNCT
cjfa-48231	364	5	5	5	NUM
cjfa-48231	364	6	,	,	PUNCT
cjfa-48231	364	7	171	171	NUM
cjfa-48231	364	8	-	-	SYM
cjfa-48231	364	9	180	180	NUM
cjfa-48231	364	10	.	.	PUNCT
cjfa-48231	365	1	https://dx.doi.org/10.1002/smj.4250050207	https://dx.doi.org/10.1002/smj.4250050207	NOUN
cjfa-48231	365	2	.	.	PUNCT
cjfa-48231	366	1	yahaya	yahaya	PROPN
cjfa-48231	366	2	,	,	PUNCT
cjfa-48231	366	3	k.a	k.a	PROPN
cjfa-48231	366	4	.	.	PROPN
cjfa-48231	366	5	,	,	PUNCT
cjfa-48231	366	6	salman	salman	PROPN
cjfa-48231	366	7	,	,	PUNCT
cjfa-48231	366	8	r.t	r.t	PROPN
cjfa-48231	366	9	.	.	PROPN
cjfa-48231	366	10	,	,	PUNCT
cjfa-48231	366	11	abdulsalam	abdulsalam	PROPN
cjfa-48231	366	12	,	,	PUNCT
cjfa-48231	366	13	a.k	a.k	PROPN
cjfa-48231	366	14	.	.	PROPN
cjfa-48231	366	15	,	,	PUNCT
cjfa-48231	366	16	&	&	CCONJ
cjfa-48231	366	17	adegbayibi	adegbayibi	PROPN
cjfa-48231	366	18	,	,	PUNCT
cjfa-48231	366	19	a.t	a.t	PROPN
cjfa-48231	366	20	.	.	PROPN
cjfa-48231	366	21	(	(	PUNCT
cjfa-48231	366	22	2022	2022	NUM
cjfa-48231	366	23	)	)	PUNCT
cjfa-48231	366	24	.	.	PUNCT
cjfa-48231	367	1	human	human	ADJ
cjfa-48231	367	2	resource	resource	NOUN
cjfa-48231	367	3	accounting	accounting	NOUN
cjfa-48231	367	4	contribution	contribution	NOUN
cjfa-48231	367	5	to	to	ADP
cjfa-48231	367	6	the	the	DET
cjfa-48231	367	7	profitability	profitability	NOUN
cjfa-48231	367	8	of	of	ADP
cjfa-48231	367	9	nigerian	nigerian	PROPN
cjfa-48231	367	10	publicly	publicly	ADV
cjfa-48231	367	11	traded	trade	VERB
cjfa-48231	367	12	conglomerate	conglomerate	NOUN
cjfa-48231	367	13	companies	company	NOUN
cjfa-48231	367	14	,	,	PUNCT
cjfa-48231	367	15	economic	economic	ADJ
cjfa-48231	367	16	horizonti	horizonti	NOUN
cjfa-48231	367	17	,	,	PUNCT
cjfa-48231	367	18	24(2	24(2	NUM
cjfa-48231	367	19	)	)	PUNCT
cjfa-48231	367	20	,	,	PUNCT
cjfa-48231	367	21	161	161	NUM
cjfa-48231	367	22	-	-	SYM
cjfa-48231	367	23	176	176	NUM
cjfa-48231	367	24	.	.	PUNCT
cjfa-48231	368	1	https://dx.doi.org/10.5937/	https://dx.doi.org/10.5937/	PUNCT
cjfa-48231	369	1	ekonhor2202161y	ekonhor2202161y	PROPN
cjfa-48231	369	2	.	.	PUNCT
cjfa-48231	370	1	youndt	youndt	PROPN
cjfa-48231	370	2	,	,	PUNCT
cjfa-48231	370	3	m.a	m.a	PROPN
cjfa-48231	370	4	.	.	PROPN
cjfa-48231	370	5	,	,	PUNCT
cjfa-48231	370	6	&	&	CCONJ
cjfa-48231	370	7	snell	snell	PROPN
cjfa-48231	370	8	,	,	PUNCT
cjfa-48231	370	9	s.a	s.a	PROPN
cjfa-48231	370	10	.	.	PROPN
cjfa-48231	370	11	(	(	PUNCT
cjfa-48231	370	12	2020	2020	NUM
cjfa-48231	370	13	)	)	PUNCT
cjfa-48231	370	14	.	.	PUNCT
cjfa-48231	371	1	human	human	ADJ
cjfa-48231	371	2	resource	resource	NOUN
cjfa-48231	371	3	configurations	configuration	NOUN
cjfa-48231	371	4	,	,	PUNCT
cjfa-48231	371	5	intellectual	intellectual	ADJ
cjfa-48231	371	6	capital	capital	NOUN
cjfa-48231	371	7	,	,	PUNCT
cjfa-48231	371	8	and	and	CCONJ
cjfa-48231	371	9	organizational	organizational	ADJ
cjfa-48231	371	10	performance	performance	NOUN
cjfa-48231	371	11	,	,	PUNCT
cjfa-48231	371	12	journal	journal	NOUN
cjfa-48231	371	13	of	of	ADP
cjfa-48231	371	14	managerial	managerial	ADJ
cjfa-48231	371	15	issues	issue	NOUN
cjfa-48231	371	16	,	,	PUNCT
cjfa-48231	371	17	32(1	32(1	NUM
cjfa-48231	371	18	)	)	PUNCT
cjfa-48231	371	19	,	,	PUNCT
cjfa-48231	371	20	60	60	NUM
cjfa-48231	371	21	-	-	SYM
cjfa-48231	371	22	83	83	NUM
cjfa-48231	371	23	.	.	PUNCT
cjfa-48231	372	1	yousaff	yousaff	NOUN
cjfa-48231	372	2	,	,	PUNCT
cjfa-48231	372	3	m.	m.	NOUN
cjfa-48231	372	4	(	(	PUNCT
cjfa-48231	372	5	2022	2022	NUM
cjfa-48231	372	6	)	)	PUNCT
cjfa-48231	372	7	.	.	PUNCT
cjfa-48231	373	1	intellectual	intellectual	ADJ
cjfa-48231	373	2	capital	capital	NOUN
cjfa-48231	373	3	and	and	CCONJ
cjfa-48231	373	4	financial	financial	ADJ
cjfa-48231	373	5	performance	performance	NOUN
cjfa-48231	373	6	evidnece	evidnece	NOUN
cjfa-48231	373	7	from	from	ADP
cjfa-48231	373	8	certified	certified	ADJ
cjfa-48231	373	9	firms	firm	NOUN
cjfa-48231	373	10	with	with	ADP
cjfa-48231	373	11	efqm	efqm	PROPN
cjfa-48231	373	12	excellence	excellence	NOUN
cjfa-48231	373	13	model	model	NOUN
cjfa-48231	373	14	,	,	PUNCT
cjfa-48231	373	15	total	total	ADJ
cjfa-48231	373	16	quality	quality	NOUN
cjfa-48231	373	17	management	management	NOUN
cjfa-48231	373	18	and	and	CCONJ
cjfa-48231	373	19	business	business	NOUN
cjfa-48231	373	20	excellence	excellence	NOUN
cjfa-48231	373	21	,	,	PUNCT
cjfa-48231	373	22	33(13	33(13	NUM
cjfa-48231	373	23	-	-	SYM
cjfa-48231	373	24	14	14	NUM
cjfa-48231	373	25	)	)	PUNCT
cjfa-48231	373	26	,	,	PUNCT
cjfa-48231	373	27	1472	1472	NUM
cjfa-48231	373	28	-	-	SYM
cjfa-48231	373	29	1488	1488	NUM
cjfa-48231	373	30	.	.	PUNCT
cjfa-48231	374	1	https://doi.org/10.1080/14783363.2021.1972800	https://doi.org/10.1080/14783363.2021.1972800	PROPN
cjfa-48231	374	2	.	.	PUNCT
cjfa-48231	375	1	zhang	zhang	PROPN
cjfa-48231	375	2	,	,	PUNCT
cjfa-48231	375	3	x.	x.	PROPN
cjfa-48231	375	4	duc	duc	PROPN
cjfa-48231	375	5	.	.	PROPN
cjfa-48231	375	6	,	,	PUNCT
cjfa-48231	375	7	t.	t.	NOUN
cjfa-48231	375	8	mutuc	mutuc	NOUN
cjfa-48231	375	9	.	.	PUNCT
cjfa-48231	375	10	,	,	PUNCT
cjfa-48231	375	11	e.b	e.b	PROPN
cjfa-48231	375	12	.	.	PROPN
cjfa-48231	375	13	,	,	PUNCT
cjfa-48231	375	14	&	&	CCONJ
cjfa-48231	375	15	tsai	tsai	PROPN
cjfa-48231	375	16	.	.	PUNCT
cjfa-48231	375	17	,	,	PUNCT
cjfa-48231	375	18	f.	f.	PROPN
cjfa-48231	375	19	(	(	PUNCT
cjfa-48231	375	20	2021	2021	NUM
cjfa-48231	375	21	)	)	PUNCT
cjfa-48231	375	22	.	.	PUNCT
cjfa-48231	376	1	intellectual	intellectual	ADJ
cjfa-48231	376	2	capital	capital	NOUN
cjfa-48231	376	3	and	and	CCONJ
cjfa-48231	376	4	financial	financial	ADJ
cjfa-48231	376	5	performance	performance	NOUN
cjfa-48231	376	6	:	:	PUNCT
cjfa-48231	376	7	comparison	comparison	NOUN
cjfa-48231	376	8	with	with	ADP
cjfa-48231	376	9	financial	financial	ADJ
cjfa-48231	376	10	and	and	CCONJ
cjfa-48231	376	11	pharmaceutical	pharmaceutical	NOUN
cjfa-48231	376	12	firms	firm	NOUN
cjfa-48231	376	13	in	in	ADP
cjfa-48231	376	14	vietnam	vietnam	PROPN
cjfa-48231	376	15	,	,	PUNCT
cjfa-48231	376	16	frontiers	frontier	NOUN
cjfa-48231	376	17	in	in	ADP
cjfa-48231	376	18	psychology	psychology	NOUN
cjfa-48231	376	19	,	,	PUNCT
cjfa-48231	376	20	12	12	NUM
cjfa-48231	376	21	,	,	PUNCT
cjfa-48231	376	22	1	1	NUM
cjfa-48231	376	23	-	-	SYM
cjfa-48231	376	24	10	10	NUM
cjfa-48231	376	25	.	.	PUNCT
cjfa-48231	377	1	https://doi.org/10.3389/fpsyg.2021.595615	https://doi.org/10.3389/fpsyg.2021.595615	PROPN
cjfa-48231	377	2	.	.	PUNCT